Eurazeo / 2019 Universal Registration Document

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

INTANGIBLE ASSETSAND PROPERTY,PLANT AND EQUIPMENT NOTE 6

Goodwill 6.1. Movements ingoodwill in2018 and 2019are presented below:

12/31/2019 3,277,238 (43,503) 3,233,736 3,233,736

12/31/2018 2,895,756

(In thousands ofeuros)

Grosscarryingamountatthebeginningoftheperiod Accumulated impairmentat thebeginningoftheperiod Netcarryingamountatthebeginningoftheperiod

(8,571)

2,887,185 2,907,768

Netcarryingamountatthebeginningoftheperiod,excluding IFRS 5restatement

Acquisitions

1,117,192

845,509

Adjustments resultingfromtheidentification orchangein valueof identifiableassets andliabilitiessubsequentoacquisition

(320,318) (148,690)

(233,162) (312,271)

Disposals/Changes in consolidation scope

Foreigncurrencytranslation

34,372

60,824

Changeingrosscarryingamount

682,555

360,899 (34,948)

Impairment losses

(784) 249 (101) (636)

Disposals/Changes in consolidation scope

Foreigncurrencytranslation Changein impairment

16

(34,932) 3,233,736 3,277,238

NETCARRYINGAMOUNTATTHEENDOFTHEPERIOD Grosscarryingamountattheendoftheperiod Accumulated impairmentat theendoftheperiod

3,915,655 3,959,794

(44,139)

(43,503)

The €1,117.2 millionincrease relating to acquisitionsmainly comprises €775.2 millionfor Eurazeo Capital (following the entry into the consolidation scope of the DORC and Elemica groups and build-ups performedby the subsidiaries),€180 millionfor Eurazeo PME and €90.7 millionfor Eurazeo Patrimoine. Goodwillbreaks downas follows:

12/31/2019

12/31/2018

(In thousands ofeuros) EurazeoPMEGestion

4,927 11,196

4,927 11,196

IMGlobalPartner

Idinvest

221,822

221,822

Other

2

Assetmanagement activity

237,945

237,947

CPK

35,733

- - -

DORC

332,454 186,846 509,971 266,608 387,091 225,465 889,727 599,845 599,845 39,590 188,483 228,073 2,833,894

Elemica

Planet

505,822 236,338 387,648 213,670 845,519

Iberchem

Seqens

SommetEducation

WorldStrides

EurazeoCapital

2,188,997 598,962 598,962

EurazeoPME EurazeoPME

GrapeHospitality

40,949 151,284 192,233

C2S

EurazeoPatrimoine

Nest

15,897 15,897

15,597 15,597

EurazeoBrands

TOTALGOODWILL

3,915,655

3,233,736

Goodwill resulting from the acquisition of the DORC and Elemica groups – i.e. a total of €519.3 million – and goodwill resulting from recent build-ups bysubsidiaries are inthe course of allocation.

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