Eurazeo / 2018 Registration document

COMPANY FINANCIAL STATEMENTS Notes to the Company financial statements

PREPAYMENTS AND DEFERRED CHARGES NOTE 5

12/31/2018

12/31/2017

(In thousands of euros)

Prepaid expenses

1,505

1,560

Unrealized foreign exchange losses on financial assets Unrealized foreign exchange gains on financial assets Unrealized foreign exchange gains on currency hedges

170

951

(191) (170) 1,128

-

(268)

Derivatives – asset Derivatives – liability

- -

(1,077) 1,365

TOTAL

2,243

EQUITY NOTE 6

Number of shares Amount (in thousands of euros)

EQUITY AS OF DECEMBER 31, 2017

72,315,130

4,170,760 (90,394)

Dividend distribution

Cancellation of the dividend distribution on treasury shares

3,100

Dividend on the 2,000,000 shares issued

(2,500) 148,310

Shares issued and presented in consideration for the Rhône contribution

2,000,000

Offset of issue costs against the contribution premium

(593)

Free share grant

3,715,756 (1,488,037)

-

Share capital decrease by cancellation of treasury shares Net income for the year ended December 31, 2018

(88,113) 249,623

EQUITY AS OF DECEMBER 31, 2018

76,542,849

4,390,193

As of December 31, 2018, the share capital comprised 76,518,341 ordinary shares and 24,508 class B preference shares.

PROVISIONS FOR CONTINGENCIES AND LOSSES NOTE 7

Reversal

12/31/2017

Charge (26,664)

used 10,231 26,280 36,512

not used

12/31/2018

(In thousands of euros)

Provisions for contingencies

(19,842) (37,755) (57,596)

(36,275) (22,675) (58,950)

Provisions for losses

(11,201)

TOTAL

(37,865)

Provisions for contingencies A contingency provision of €28,165 thousand was recognized as of December 31, 2018 in respect of Eurazeo treasury shares earmarked for grant to employees, covering the risk of any loss between the net carrying amount of the shares after allocation and the stock option strike price.

A contingency provision of €4,865 thousand was recognized to cover the risk of loss relating to warranties given. A portion of the disposal price received on the sale of the investment in Banca Leonardo has been placed in a blocked account to cover warranties given.

Eurazeo

310

2018 Registration Document