Eurazeo / 2018 Registration document

CONSOLIDATED FINANCIAL STATEMENTS Consolidated Statement of Other Comprehensive Income

Consolidated Statement of Other Comprehensive 4.3 Income

Pursuant to IAS 1 revised, Eurazeo is required to present total income and expenses recognized indirectly (that is through net income (loss) for the period) and directly in equity:

Note

2018

2017 restated

(In thousands of euros) Net income for the period

210,977 (9,963)

524,876 7,597 14,673 22,270 (1,754) 20,516 (9,151)

Gains (losses) arising on the fair value measurement of hedging instruments

9.2 9.4

Hedging reserves reclassified to profit or loss

1,526

Total change in hedging reserves

(8,437)

Tax impact

1,224

Hedging reserves, net (potentially reclassifiable) Recognition of actuarial gains and losses in equity

(7,213) (3,723)

5.2/8.1

Tax impact

608

(404)

Actuarial gains and losses, net (not reclassifiable) Gains (losses) arising on foreign currency translation

(3,115) 56,664 (1,762) 54,902 44,574 255,551

(9,555) (96,190)

Foreign currency translation reserves reclassified to profit or loss Foreign currency translation reserves (potentially reclassifiable) TOTAL INCOME AND EXPENSES RECOGNIZED DIRECTLY IN EQUITY

9.4

4,105

(92,085) (81,124) 443,752

TOTAL RECOGNIZED INCOME AND EXPENSES

Attributable to: Eurazeo shareholders • Non-controlling interests •

4

281,987 (26,436)

417,228 26,524

The change in hedging reserves reflects fair value gains and losses on derivatives qualifying for hedge accounting. Actuarial gains and losses arising on the measurement of employee benefits correspond to the impact of changes in assumptions (obligation discount rate, pay increase rate, pension increase rate and

expected return on plan assets) used to value defined benefit plan obligations. The reclassification of foreign currency translation reserves to profit or loss follows the sale of the Asmodee group.

Eurazeo

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2018 Registration Document