2021 Interim Financial Report

DECLARATION BY THE PERSON RESPONSIBLE FOR THE INTERIM FINANCIAL REPORT STATUTORY AUDITORS’ REPORT ON THE INTERIM FINANCIAL STATEMENTS MANAGEMENT REPORT HALF-YEAR FINANCIAL STATEMENTS CONDENSED INTERIM CONSOLIDATED 2 Notes to the condensed interim consolidated financial statements 19 AXWAY - 2021 INTERIM FINANCIAL REPORT Notes to the condensed interim consolidated financial statements Contents of the financial statements notes Accounting principles Note 1 20 Key events and scope of Note 2 consolidation 20 Notes to the consolidated income statement Segment reporting Note 3 21 Revenue Note 4 22 Employee costs Note 5 22 Purchases and external expenses Note 6 23 Share-based and similar payment Note 7 expenses 23 Other operating income and Note 8 expenses 24 Financial income and expense Note 9 24 Income tax expense Note 10 25 Earnings per share Note 11 25 Notes to the consolidated statement of financial position Goodwill Note 12 26 Leases Note 13 27 Trade receivables Note 14 28 Equity Note 15 28 Financial debt − Net debt Note 16 29 Current deferred income Note 17 30 Other current liabilities Note 18 30 Other information Related-party transactions Note 19 31 Off-balance-sheet commitments Note 20 and contingent liabilities 31 Exceptional events and legal Note 21 disputes 31 Events after the reporting period Note 22 31

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