The Board of Directors will submit to the Ordinary General Shareholders´ Meeting for approval, a final

gross dividend of €1.135 per share carrying dividend rights, against 2017 profit for the year. Based on
the above, the proposed appropriation of the results for the year ended December 31, 2017, is as
follows: 4 / Amadeus IT Group, S.A. Notes to the annual accounts (millions of euros) Euros Amount for
appropriation: Net profit for the year 596,084,343.97 596,084,343.97 Appropriation to: Other reserves
98,020,799.66 Dividends 498,063,544.31 596,084,343.97 On December 14, 2017, the Board of Directors
of the Company agreed to distribute an interim dividend of €0.48 per existing share with dividend rights
against profit for the year 2017. The dividend has been paid in full on January 31, 2018, and therefore
the complementary dividend to achieve the proposed final gross dividend amounts to €0.655 per share
with dividends rights. In accordance with article 277 of the Spanish Capital Companies Act, the following
table shows the provisional statement issued by the Directors to substantiate the Company has
sufficient liquidity at that time to distribute the interim dividend: 4. Recognition and measurement
standards The main recognition and measurement accounting standards applied by the Company in the
preparation of the annual accounts are as follows: 4.1 Intangible assets Intangible assets are initially
measured at their acquisition or production cost, which is subsequently adjusted by the related
accumulated amortisation and, if applicable, by any impairment losses. The carrying amount is
periodically reviewed and adjusted for any decrease in value, as described in Note 4.3. These assets are
amortised during the course of their useful life. The assets included under this caption are the following:
_Brands and trademarks: This caption includes brands and trademarks acquired by means of either a
business combination (Note 2.5) or in separate acquisitions, valued at their acquisition cost. They are
tested for impairment on an annual basis, or when signs of impairment occur. Millions of euros Net
Income after tax from January 1, through October 31, 2017 428.6 Mandatory appropriation to reserves
for period 2017 - Distributable income 428.6 Cash and cash equivalents at October 31, 2017 742.9 Net
cash generated until December 2017 (392.7) Unused credit facilities 1,009.0 Net cash generated from
January 2018 until December 2018 (263.8) Net cash surplus at December 31, 2018 1,095.4 Proposed
interim dividend (maximum amount) (210.6) Net cash surplus after interim dividend distribution 884.8
Notes to the annual accounts (millions of euros) Annual Accounts for the year ended December 31, 2017
/ 5 The Law 22/2015, dated July 20, on Accounts Auditing, establishes that intangible assets have a
definite useful life, and when the useful life of these assets could not be reliably estimated, they will be
amortized over a 10 years period, unless any other regulatory change establishes a different period.
Although the Company considers that the registered brands and trademarks have indefinite useful life,
since January 1, 2016, it began to amortise them applying the straight-line method over a period of 10
years. _Goodwill: The goodwill is recognised as an asset when an onerous acquisition takes place within
a business combination context. Goodwill is assigned to the cash-generating unit to which the expected
profit of the business combination will be allocated. Instead, at least once per year, an impairment test
is done on these cash-generating units according to the methodology described in Note 4.3, and the
relevant value adjustment is recognised, if applicable. The Law 22/2015, dated July 20, on Accounts
Auditing, establishes that intangible assets, and therefore the goodwill, have a definite useful life and
when the useful life of these assets could not be reliably estimated, they will be amortized over a 10
years period, unless any other regulatory change establishes a different period. Although the Company
considers that the registered goodwill has indefinite useful life, since January 1, 2016, it began to
amortise it applying the straight-line method over a period of 10 years. Impairment losses included in
the carrying amount of goodwill are not reversed in subsequent years. _Software: This caption includes
the acquisition cost or cost of the rights to use software, as well as the cost of developing software
applications, as incurred by the Company. These assets are capitalised once technical feasibility is
established, where it is reasonably anticipated that the cost will be recovered through future benefits
and when the cost of the assets can be reliably measured. Software is amortised by applying the
straight-line method over 3 to 5 years. Software maintenance costs are charged to expense as incurred
and recognised in the income statement. _Research and Development: Research expenditure, mainly
related to research in connection with the evaluation and adoption of new technology, is recognised as
an expense as incurred. Costs incurred on development projects, relating to the design and testing of
new or improved products, are recognised as intangible assets when it is probable that the project will
be a success, its commercial and technological feasibility being taken into consideration, and cost can be
measured reliably and individually by project. Development costs that have been capitalised are
amortised from the commencement of the commercial production of the product on a straight-line
basis over the period of its expected benefit for the Company. _Intangible rights: Assets as included
under this caption are as follows: • Contractual relationships: This caption includes the contractual
relationships with travel agencies and Amadeus system’s users, as acquired through a business
combination (Note 2.5), as well as capitalisable amounts related to travel agency incentives that can be
recognised as an asset. These latter assets relate mainly to upfront payments made with the objective of
increasing the number of clients, or to improve the loyalty of the customer portfolio. They are
instrumented through agreements with a term that is always over a year, in which they commit to
achieve certain economic objectives. The agreements include penalty clauses applicable if those
objectives are not met. Their useful life is determined by taking into consideration the contractual-legal
rights, the renewal period and the technological lock-in period for these intangible assets. They are
amortised against the income statement by applying the straight-line method over an estimated useful
life, between 2 and 15 years, and tested for impairment to adjust the carrying amount to the
achievement of the committed objectives and within this category, those assets that were acquired
through the business combination are amortised using a straight-line method over a period of between
8 and 15 years. The incentives, services or discounts paid to travel agencies or airlines, which do not
meet the proper requirements to be recognised as intangible fixed assets, are considered as prepaid
expenses recognised in the income statement according to the length of the contract. • Technology and
content: This caption includes assets which are a combination of software elements and travel content,
the latter obtained by the Company through its relationship with travel providers acquired either
through a business combination (Note 2.5) or in separate acquisitions, measured at their acquisition
cost. This combination allows to process travel transactions (bookings) between supply (travel