Eurazeo / 2018 Registration document

COMPANY FINANCIAL STATEMENTS Notes to the Company financial statements

NON-RECURRING INCOME AND EXPENSES NOTE 15

Note

2018

2017

(In thousands of euros)

Capital losses realized on the exercise of stock options and free share grants

4

(832) (1,153)

(2,363)

Capital losses realized on the liquidity contract

(236) (143)

Gifts

-

Bank and advisory fees

(113)

(20,754)

Other

(230)

(389)

Non-recurring expenses

(2,328)

(23,743)

Capital gains realized on the liquidity contract Capital gains realized on the exercise of stock options and free share grants

466

644

12,270

4,874 2,094 1,429

Rebilling of free share plans to subsidiaries

6,241

Interest on repayment claim for the 3% tax on distributions

40

Other

120

-

Non-recurring income

19,136 16,809

9,041

TOTAL

(14,702)

TAXES NOTE 16

The standard rate income tax expense recognized by Eurazeo in respect of 2018 breaks down as follows:

2018

2017

(In thousands of euros)

On asset management operations Standard rate income tax Offset of prior year losses Additional 3.3% contribution

(22)

- - - -

-

Sub-total

(22)

On financial transactions Standard rate income tax

5

-

-

Income tax at 19%

(30,934)

Offset of prior year losses Additional 3.3% contribution

-

-

(996)

Sub-total

-

(31,930)

On non-recurring transactions Standard rate income tax Offset of prior year losses Additional 3.3% contribution

- -

- - -

Difference in tax rates Y-1 Tax consolidation gain

12,511 1,090

8

(444) 10,722 10,284 (21,646)

Withholding tax on distributions

-

Sub-total

13,601 13,579

TOTAL

Eurazeo

315

2018 Registration Document