Eurazeo / 2019 Universal Registration Document

Financial Statements Other items relating to the Company financial statements

Other items relating 6.3

to the Company financial statements

6.3.1 As part of its supplier payment process, Eurazeo strives to meet short settlementterms, and stressesthe importance of this among its staff.

Customer and suppliersettlement periods

Moreover, in compliance with the new provisions adopted by decree in November 2015, Eurazeo has implemented the tools necessary to report more robustinformationon paymentterms.

Article 441 I.-1: Invoicesreceived, notsettled attheyear end and pastdue 0 days 1 to 30days 31 to60days 61 to 90days 91 days ormore

TOTAL (1 dayormore)

(for information)

(A)PERIODPASTDUE Numberof invoices concerned Totalinvoice amountconcerned (incl.VAT) As a percentage of total purchases of the fiscalyear (incl.VAT)

108

79

€214,978

€479,360

€111,784

€49,811

€368,188

€1,009,144

0.30%

0.67%

0.16%

0.07%

0.51%

1.40%

(B)Invoicesnotincludedin (A)relatingto receivablesandpayablesindisputeor notrecognizedin theaccounts

Numberof invoices excluded Totalinvoice amountexcluded (incl.VAT) (C)Referencepaymentperiodsapplied(contractualor statutoryperiod –Article L. 441-6or Article L. 443-1of theFrenchCommercialCode)

Payment periods applied to determine latepayment

Contractual payment periods indicated in the invoices received, or in the absenceof such indication,30 daysafter the invoice date.

06

Article 441 I.-2: Invoices issued,not settledat the year endand past due

0 days (for information)

TOTAL (1 dayormore)

1 to 30days 31 to60days 61 to 90days 91 days ormore

(A)Periodpastdue Numberof invoices concerned Totalinvoice amountconcerned (incl.VAT) As a percentage of total revenue of thefiscalyear (incl.VAT)

0

22

€0

-

€154,891

-

€10,358,349 €10,513,240 (1)

0.00%

-

0.60%

-

39.80%

40.40%

(B)Invoicesnotincludedin (A)relatingto receivablesandpayablesindisputeor notrecognizedin theaccounts

Numberof invoices excluded Totalinvoice amountexcluded (incl. VAT) (C)Referencepaymentperiodsapplied(contractualor statutoryperiod –Article L. 441-6or Article L. 443-1of theFrenchCommercialCode) Payment periods applied to determine latepayment Contractual period – Paymenton receipt of invoice (indicated on invoices issued) Includinginter-companyrebillingof €10,337,464. (1)

Expensesand charges referredto in Article 223quater of theFrenchGeneral TaxCode 6.3.2 Expenses and charges referred to in Article 223 quater of the French General Tax Code totaled €92,377.86, without giving rise to payment of income tax.

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2019 UNIVERSAL REGISTRATION DOCUMENT