Eurazeo / 2018 Registration document

CONSOLIDATED FINANCIAL STATEMENTS Notes to the Consolidated Financial Statements

4.3 Trade and other receivables 4.3.1 (In thousands of euros)

Trade and other receivables

Note

12/31/2018

12/31/2017

Trade and notes receivable (gross)

633,702 (23,407) 610,295 256,064 (11,646) 854,712

696,008 (20,092) 675,916 264,289 (11,652) 928,552

(-) provision for bad debts Trade and notes receivable Other receivables (gross)

(-) provision for other receivables

Total trade and other receivables contributing to WCR Receivables on non-current assets (gross) (-) provision for receivables on non-current assets TOTAL TRADE AND OTHER RECEIVABLES o/w expected to be collected in less than one year o/w expected to be collected in more than one year

13.2

809

- -

(453)

855,068

928,552

855,068

928,552

-

-

Given their short maturities, the fair value of trade and other receivables is equivalent to their carrying amount.

Credit risk 4.3.2 Information concerning the risk management policy and interest rate and credit risks is presented in Section 3.4, Risk management, internal control and main risk factors, of this Registration Document. Maximum credit risk exposure is limited to the value of trade and other receivables in the consolidated balance sheet. The subsidiaries most likely to be exposed to credit risk are Eurazeo PME (30% of trade and other receivables), Seqens (22%), Planet (12%) and CPK (10%). As of December 31, 2018, 82% of receivables had not reached their due date. Trade and other receivables fall due as follows:

4

12/31/2018

Gross carrying amount

Write-down Net carrying amount

(In thousands of euros)

Not yet due

728,673 92,436 20,016 14,491 34,959 890,575

(3,065)

725,608 92,096

Past due less than 90 days

(340) (1,922) (1,589) (28,591) (35,507)

Past due between 90 and 180 days Past due between 180 and 360 days

18,094 12,902 6,368

Past due more than 360 days

TOTAL TRADE AND OTHER RECEIVABLES

855,068

12/31/2017

Gross carrying amount

Write-down Net carrying amount

(In thousands of euros)

Not yet due

776,995 128,710 19,935 13,988 20,668 960,296

(10,165)

766,830 128,223

Past due less than 90 days

(487)

Past due between 90 and 180 days Past due between 180 and 360 days

(1,082) (5,333) (14,677) (31,744)

18,853 8,655

Past due more than 360 days

5,991

TOTAL TRADE AND OTHER RECEIVABLES

928,552

Eurazeo

231

2018 Registration Document