FINANCIAL AND ACCOUNTING INFORMATION Forward contracts NOTIONAL AMOUNTS FAIR VALUE (IN MILLIONS OF FOREIGN NOTIONAL AMOUNTS (IN MILLIONS TYPE OF CONTRACT CURRENCY) (IN MILLIONS OF EUROS) OF EUROS) Forward sales of Australian dollars for euros 40.7 26.8 0.4 Forward sales of Swiss francs for euros 157.0 135.8 1.5 Forward sales of Norwegian crowns for euros 520.2 52.7 0.2 Forward sales of New Zealand dollars for euros 20.4 11.9 (0.1) Forward purchases of Swedish krona for euros 1,338.9 134.6 (1.5) Forward purchases of U.S. dollars for euros 10.5 8.8 0.1 4.6 Amounts due to and from related companies Related companies are direct and indirect Rexel subsidiaries. There are no significant transactions with these companies that are not concluded at normal market conditions. As of December 31, 2017, balances with related companies were as follows: (in millions of euros) ASSETS LIABILITIES Investments in related companies 4,104.9 Other financial debt 8.9 Loans and other long-term financial assets 377.2 Trade accounts payable 0.1 Trade accounts receivable 2.3 Hedging derivatives 1.6 Other accounts receivable 284.3 5 Hedging derivatives 2.2 EXPENSES INCOME Operating expenses 0.2 Operating income 1.9 Financial expenses 5.8 Financial income 34.1 Non-recurring expenses 0.0 Income tax 79.9 5. Additional information restricted for an additional two-year period, the so-called “2+2 Plan”, or four years after the granting 5.1 Employees date with no subsequent restrictions, the so-called The staff of the company is composed by two “4+0 Plan”. corporate officers as at December 31, 2017. Furthermore, on Apri l30, 2013, Rexel entered into free share plans for its operational managers 5.2 Information on stock-options and free share amounting to a maximum of 521,600 shares. plans According to these plans, these employees will either Plans issued in 2013 be eligible to receive Rexel shares three years after On April 30, and July 25, 2013, Rexel entered into the grant date (May 2, 2016) these being restricted free share plans for its key executives & managers for an additional two-year period (May 2, 2018), the amounting to a maximum of 2,131,539 shares. so-cal led “3+2 Plan”, or five years after the grant According to these plans, these employees and date with no subsequent restrictions, the so-called executives wil l either be eligible to receive Rexel “5+0 Plan”. shares two years after the grant date these being REXEL 2017 – REGISTRATION DOCUMENT 289