EURAZEO_REGISTRATION_DOCUMENT_2017

4

CONSOLIDATED FINANCIAL STATEMENTS Notes to the Consolidated Financial Statements

PROVISIONS NOTE 10

Provisions break down as follows:

Employee benefit liabilities

Disputes

Other 29,951 24,913

12/31/2017

12/31/2016

(In thousands of euros)

Opening balance

57,584 17,417 19,884 (13,630)

5,165 5,834 (267)

92,700 48,164 23,570 (43,128)

62,447 18,570 57,052 (22,429) (19,248) 92,700 17,365 75,335

Additions/charge for the period Change in consolidation scope Reductions/reversals of provisions

3,953

(2,088)

(27,410)

Reclassifications/Foreign currency translation/ Actuarial gains and losses

10,481 91,736

(387)

1,358

11,452

Closing balance

8,257 2,246

32,765

132,758

Due in less than one year Due in more than one year

1,072

9,197

12,515

90,664

6,011

23,568

120,243

Employee benefit liabilities 10.1 Note 5.2 provides a breakdown of the nature of employee benefit liabilities and key valuation assumptions. Provisions for litigation and other 10.2 provisions Provisions for litigation and other provisions primarily concern litigation, restructuring, provisions for tax risks and miscellaneous provisions.

In addition, Eurazeo group identifies contingent liabilities related to disputes or legal proceedings arising in the ordinary course of business, the impact of which cannot be quantified at the year-end (see Section 3.4, Risk management, internal control and main risk factors, of this Registration Document). To the best of Eurazeo’s knowledge, there are no legal or arbitration proceedings that could have or recently have had a material impact on the financial position or profitability of the consolidated group.

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2017 Registration document

Eurazeo