EURAZEO_REGISTRATION_DOCUMENT_2017

5

COMPANY FINANCIAL STATEMENTS Notes to the Company financial statements

CASH AND CASH EQUIVALENTS NOTE 4

Valuation at 12/31/2017

Gross value 12/31/2016

Gross value 12/31/2017

Additions

Disposals (600,157)

(In thousands of euros) Treasury instruments

452,218 14,955

154,886

6,947 14,970

6,944 14,970

Listed bonds

15

- -

Currency hedges

-

215

215

215

Marketable securities

467,173

155,116

(600,157)

22,132 19,957 341,386

22,129 19,957 341,386

Bank accounts and cash in hand

4,854

19,957

(4,854)

Term accounts

645,253

341,386

(645,253)

Interest on term accounts Cash and cash equivalents

1,314

843

(1,314)

843

843

651,421 76,348

362,186 26,039 543,340

(651,421) (15,601) (1,267,178)

362,186 86,786 471,104

362,186 84,395

Treasury shares

TOTAL 468,710 The Company mainly invests its cash balances in negotiable debt instruments, money-market funds and interest-bearing term accounts. 1,194,942

Treasury shares (shares earmarked for grant to employees) “Treasury shares” consist of 2,324,520 Eurazeo shares, representing 3.21% of the share capital. These shares are held for presentation under certain stock option plans and employee free share plans. They have been allocated in accordance with ANC Regulation 2014-03 at net value and break down as follows:

Treasury shares earmarked for grant to employees

Cost price per

Number of shares

share Total gross value

Impairment

Net value

(In thousands of euros as of 12/31/2017) Shares allocated to specific plans •

2,324,520 2,324,520

37.34

86,786 86,786

2,392 (1)

84,395

TOTAL 84,395 The impairment was recognized on the transfer of shares from the account “Shares not allocated to specific plans” to the account “Shares allocated (1) to specific plans”. - 2,392

During 2017, a non-recurring gain of €4,874 thousand was generated on the exercise of share purchase options and a loss of €2,363 thousand was recognized on the grant of free shares to employees based on the historical cost price of shares (See Note 15).

The loss was offset by a provision reversal of €2,337 thousand. A liability provision of €4,679 thousand was recognized in respect of shares allocated to specific plans.

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2017 Registration document

Eurazeo