Eurazeo / 2019 Universal Registration Document

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

Fair valueof financial assetsand liabilities 9.3.

12/31/2019

Breakdown by financial instrumentcategory

Fairvalue through profit orloss

Debt at amortized cost

Carrying amount Fairvalue

Loansand receivables

Derivative instruments

Note

(In millionsof euros)

Financial assets (non-current) Other non-current assets Tradeandother receivables Financial assets (current)

8.2 4.5 4.3 8.2 13.1 13.1 13.1

1,419

1,419

1,419

-

-

29

29

- -

25

- - - - - - -

4

906

906

906

- - 1 - - -

41 73

41 73

41

-

Other assets

4.5 - 9.2

- 1

72

Other short-termdeposits

1

1

- - -

Restrictedcash

26

26

26

Cash andcashequivalents FINANCIALASSETS Long-term borrowings Other non-current liabilities Tradeandother payables

1,066 3,561 3,360

1,066 3,561 3,718

1,066 2,553

1,003

0

5

9.1 4.5 4.4

- - - -

-

3,718

-

309 1,281 634

309 1,281 634

293

- - -

16

1,281

-

Other liabilities

4.5-9.2

632

2

Bank overdraftsandcurrent portionof long-term borrowings

9.1

360

360

15 15

345

-

FINANCIALLIABILITIES

5,944

6,302

2,206

4,063

18

12/31/2018

Breakdown by financial instrumentcategory

Fairvalue through profit orloss

Debt at amortized cost

Carrying amount Fairvalue

Loansand receivables

Derivative instruments

Note

(In millionsof euros)

Financial assets (non-current) Other non-current assets Tradeandother receivables Financial assets (current)

8.2 4.5 4.3 8.2 13.1 13.1 13.1

1,330

1,330

1,330

-

- - - - - - - - -

-

32

32

- -

30

2

855

855

855

- - 1 - - -

24 54

24 54

24

-

Other assets

4.5 - 9.2

-

53

Other short-termdeposits

15 16

15 16

15 16

- - -

Restrictedcash

Cash andcashequivalents FINANCIALASSETS Long-term borrowings Other non-current liabilities Tradeandother payables

935

935

935

3,261 3,125

3,261 3,544

2,320

938

3

9.1 4.5 4.4

- - - -

-

3,544

-

168 939 636

168 939

139 939 632

- - -

29

-

Other liabilities

4.5 - 9.2

636

3

Bank overdraftsandcurrent portionof long-term borrowings

9.1

282

282

16 16

-

267

-

FINANCIALLIABILITIES

5,151

5,569

1,710

3,811

33

The mainmeasurementmethodsadoptedare as follows: items recognized at fair value through profit or loss are, in the • same way as derivatives,marked-to-market(for listed instruments) or marked to a model based on interbank market rates (Euribor, etc.); borrowings are recognized at amortized cost, using the effective • interest method. For unlisted debt, the fair value shown only

reflects interest rate movements for fixed-rate debt and any potential movementsin Groupcredit risk for the whole debt. given their extremely short due dates, the fair value of trade • receivablesand payables is consideredequivalentto their carrying amount.

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