EURAZEO_REGISTRATION_DOCUMENT_2017

4

CONSOLIDATED FINANCIAL STATEMENTS Notes to the Consolidated Financial Statements

Financing of the employee benefits obligation 5.2.3

12/31/2017

12/31/2016

(In thousands of euros)

Present value of unfunded obligations

109,176 72,813 181,988

91,686 53,899

Present value of fully or partially funded obligations Total value of defined benefit plan obligations (1)

145,585 89,791 55,794

Fair value of plan assets (2)

91,951

Total value of defined benefit plan liability (1)-(2) Total value of defined contribution plan obligations TOTAL VALUE OF EMPLOYEE BENEFIT OBLIGATIONS

90,037

192

-

90,229

55,794

Plan assets break down as follows:

12/31/2017

12/31/2016

(On average)

Shares Bonds

9%

7% 7%

49% 42%

Other instruments

86%

TOTAL

100%

100%

Management compensation and other transactions with management (related parties) 5.3 Executive Board members are the key managers of Eurazeo as defined by IAS 24. In 2017, amounts recognized in the Income Statement and the Balance Sheet in respect of key managers are as follows:

Holding company

Income

Expenses

Assets Net liabilities

(In thousands of euros) Key managers Short-term benefits (1)

Eurazeo Eurazeo Eurazeo

(4,494) (4,678)

Post-employment benefits (2)

(20,502)

Share-based payments (2,968) Short-term benefits of key managers consist of salaries, including a variable portion paid during the year. (1) Key managers are entitled to a “top-up” pension (known in France as an “Article 39” pension) which only vests if the beneficiary is present in the (2) Company when he or she retires, or in the event of departure after 55 years old, if he or she does not take up salaried employment.

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2017 Registration document

Eurazeo