Eurazeo / 2019 Universal Registration Document

Financial Statements Company financial statements

Provisions forlosses A provision of €11,816 thousand was recognized in respect of 2019 variable compensation (including related social security contributions and taxes) payable in2020. Theprior year provision of €10,569 thousandwas reversed duringthe year.

RETIREMENT TERMINATION PAYMENTS

12/31/2019

12/31/2018

(In thousands of euros)

Provisionmovement Net (liability)/asset recognized at the beginning of the year

631 107

-

Chargefor the year

631

Employer contributions

-

-

Net(liability)/asset recognizedat theendof theyear

738

631

Reconciliationof Off-balancesheet/Balancesheetamountsat theyearend Actuarial liability

1,306 (568)

1,185 (554)

Fair valueof plan assets

Netfundingsurplus/(deficit)

738

631

Totalactuarial gains/(losses) not recognized

- -

Unrecognized past service cost

Net (liability)/asset recognized at the year end

738

631

Assumptions Discountrate

0.75%

2.0% 2.5%

Rate ofpay increase

2.5%

Retirement age Mortality table

65 years old

65 years old

TGF002/TGH002

TGF002/TGH002

Rate ofreturnon plan assets

2.0%

2.0%

06

SUPPLEMENTARY DEFINED BENEFIT PENSION PLAN

12/31/2019

12/31/2018

(In thousands of euros)

Provisionmovement Net (liability)/asset recognized at the beginning of the year

(11,474) (11,626) 4,000 (19,100)

(20,502)

Chargefor the year

4,027 5,000

Employer contributions

Net(liability)/asset recognizedat theendof theyear

(11,474)

Reconciliationof Off-balancesheet/Balancesheetamountsat theyearend Actuarial liability

(34,543)

(62,161) 50,687 (11,474)

Fair valueof plan assets Net fundingsurplus/(deficit)

15,443

(19,100)

Totalactuarial gains/(losses) not recognized

- -

Unrecognized past service cost

Net(liability)/asset recognizedat theyearend

(19,100)

(11,474)

Assumptions Discountrate

0.75%

1.5%

Rate ofpay increase

-

-

Pension calculation minimum rate of return

0.0%

0.3%

Retirement age Mortality table

64 years old

64 years old

TGF05/TGH05

TGF05/TGH05

Rate ofreturnon plan assets

1.5%

1.5%

/ EURAZEO

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2019 UNIVERSAL REGISTRATION DOCUMENT