FINANCIAL AND ACCOUNTING INFORMATION the time of the sale transaction. This transaction The share purchase agreements entered into do not resulted in a disposal loss before tax of €57.6 million provide the purchasers for any specific guaranty for (€47.7 mil l ion after tax). Results of operations damages and liabilities other than customary. in South East Asia and cash flows for the year ended December 31, 2017, were consolidated until 6. Segment reporting November 30, 2017. The reportable segments are Europe, North America and Asia-Pacific. Information by geographic segment for the period ended December 31, 2017 and 2016 2017 CORPORATE TOTAL HOLDINGS NORTH ASIA- OPERATING AND OTHER TOTAL (in millions of euros) EUROPE AMERICA PACIFIC SEGMENTS RECONCILING ITEMS GROUP FOR THE YEAR ENDED DECEMBER 31, Sales to external customers 7,292.4 4,710.1 1,307.7 13,310.2 (0.0) 13,310.1 EBITA (1) 435.1 180.1 12.1 627.2 (33.0) 594.3 Goodwill impairment (120.7) – (13.0) (133.7) – (133.7) AS OF DECEMBER 31, Working capital 671.8 620.3 122.4 1,414.6 (36.9) 1,377.6 Goodwill 2,377.4 1,380.4 157.1 3,914.9 – 3,914.9 2016 CORPORATE TOTAL HOLDINGS NORTH ASIA- OPERATING AND OTHER TOTAL (in millions of euros) EUROPE AMERICA PACIFIC SEGMENTS RECONCILING ITEMS GROUP FOR THE YEAR ENDED DECEMBER 31, Sales to external customers 7,168.5 4,689.1 1,304.6 13,162.2 (0.1) 13,162.1 EBITA (1) 386.9 165.6 14.3 566.8 (27.2) 539.6 Goodwill impairment (4.7) – (42.1) (46.8) – (46.8) AS OF DECEMBER 31, Working capital 613.3 645.6 146.1 1,405.0 (18.6) 1,386.4 Goodwill 2,547.0 1,535.4 217.9 4,300.2 – 4,300.2 (1)EBITA is defined as operating income before amortization of intangible assets recognized upon purchase price allocation and before other income and other expenses. The reconci l iation of EBITA with the Group’s The reconciliation of the total allocated assets and consol idated income before income taxes is liabilities with the Group’s consolidated total assets presented in the following table: is presented in the following table: FOR THE YEAR ENDED AS OF DECEMBER 31, DECEMBER 31, (in millions of euros) 2017 2016 (in millions of euros) 2017 2016 Working capital 1,377.6 1,386.4 EBITA - Total continuing Goodwill 3,914.9 4,300.2 operations 594.3 539.6 Amortization of intangible Total allocated assets & assets recognized upon liabilities 5,292.5 5,686.6 allocation of the acquisition Liabilities included in allocated price of acquired entities (19.0) (18.7) working capital 2,736.8 2,868.5 Other income and other Accrued interest receivable 1.0 0.9 expenses (253.0) (124.0) Other non-current assets 1,359.7 1,433.6 Net financial expenses (145.9) (146.3) Deferred tax assets 95.9 128.4 Net income before tax 176.4 250.7 Current tax assets 48.1 23.5 Assets classified as held for sale – 0.3 Derivatives 1.1 0.4 Cash and cash equivalents 563.6 619.3 Group consolidated total assets 10,098.7 10,761.6 REXEL 2017 – REGISTRATION DOCUMENT 230