Eurazeo / 2019 Universal Registration Document

Financial Statements Consolidated Financial Statements for the year ended December 31, 2019

6.1.3

CONSOLIDATEDSTATEMENTOF OTHER COMPREHENSIVE 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 inequity:

Note

2019

2018 restated

(In thousandsof euros) Netincomefortheperiod

132,867 (46,331) (46,331)

204,165

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

- - - -

Totalchangein fairvaluereserves

Tax impact

11,965

Fairvaluereserve,net(notreclassifiable) Recognitionof actuarialgainsandlossesin equity

(34,366) (22,947)

5.2/8.1

(3,723)

Tax impact

2,828

608

Actuarialgainsandlosses,net(notreclassifiable)

(20,119)

(3,115) (9,963)

Gains(losses) arising on the fair value measurement ofhedging instruments

9.2 9.4

(5,928)

Hedging reserves reclassifiedto profitor loss

6,477

1,526

Totalchangein hedgingreserves

549 749

(8,437)

Tax impact

1,224

Hedgingreserves,net(potentiallyreclassifiable) Gains(losses) arising on foreign currencytranslation

1,298

(7,213) 56,664 (1,762) 54,902 44,574 248,739

28,054 21,039 49,093 (4,094) 128,773

Foreigncurrencytranslationreservesreclassifiedto profitor loss Foreigncurrencytranslationreserves(potentiallyreclassifiable) TOTAL INCOMEANDEXPENSESRECOGNIZEDDIRECTLYINEQUITY

9.4

TOTALRECOGNIZED INCOMEANDEXPENSES

Attributableto: Eurazeoshareholders • Non-controlling interests •

118,061 10,713

276,346 (27,607)

06

The change in the fair value reserve reflects the change in value of a putoption on minority interests. 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.

/ EURAZEO

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2019 UNIVERSAL REGISTRATION DOCUMENT