Eurazeo / 2019 Universal Registration Document

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

Trade andother receivables 4.3. Trade and otherreceivables 4.3.1.

Note

12/31/2019

12/31/2018

(In thousandsof euros)

Tradeandnotesreceivable (gross) (-) provision for bad debts Tradeandnotesreceivable Other receivables (gross) (-) provision for other receivables

675,367 (25,393) 649,975 267,088

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

(11,799)

TotaltradeandotherreceivablescontributingtoWCR

13.2

905,264

Receivables onnon-current assets (gross)

1,332 (162)

809

(-) provision for receivables on non-current assets TOTALTRADEANDOTHERRECEIVABLES o/w expectedto be collected in lessthan one year o/w expectedto be collected inmore thanone year

(453)

906,434 906,434

855,068 855,068

-

-

Given their shortmaturities, the fair valueof trade andother receivablesis equivalentto their carryingamount.

Credit risk 4.3.2. Information concerning the risk management policy and interest rate and credit risks is presented in Section 4.2, Risk factors, of this Universal Registration Document. Maximumcredit risk exposure is limited to the value of trade and other receivables in the consolidatedbalance sheet. The subsidiariesmost likely to be exposedto credit risk are EurazeoPME (27% of tradeand other receivables),Seqens (18%),Planet (14%) and CPK(10%). As of December 31, 2019,83% of receivables had notreached their duedate.

Trade and otherreceivablesfall due as follows:

12/31/2019

06

Grosscarrying amount

Write-down Netcarryingamount

(In thousandsof euros)

Not yet due

783,974 102,330

(11,868)

772,106 101,958 15,305

Pastdue less than 90 days

(372) (594) (1,271)

Pastdue between90 and180 days Pastdue between180 and360days

15,899

7,145

5,874 11,191

Pastdue more than 360days

34,440

(23,250) (37,354)

TOTALTRADEANDOTHERRECEIVABLES

943,788

906,434

12/31/2018

Grosscarrying amount

Write-down Netcarryingamount

(In thousandsof euros)

Not yet due

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

(3,065)

725,608 92,096

Pastdue less than 90 days

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

Pastdue between90 and180 days Pastdue between180 and360days

18,094 12,902 6,368

Pastdue more than 360days

TOTALTRADEANDOTHERRECEIVABLES

855,068

/ EURAZEO

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2019 UNIVERSAL REGISTRATION DOCUMENT