FINANCIAL STATEMENTS Corporate financial statements as of December 31, 2017 3 The Other receivables due date details In €k Total Less than one year One to five years More than five years Tax receivables 18,931 17,675 1,256 - > VAT 1,190 1,190 - - > Other taxes and duties 17,741 16,485 1,256 - Other receivables 3,715 1,248 2,467 - > Currents accounts - - - - > Other 3,715 1,248 2,467 - TOTAL 22,646 18,923 3,723 - 3.5 Marketable securities and treasury shares > account 5021000000 treasury shares/stock options: Marketable securities amounted to €204.6 million of which: — 73,325 shares for the 2010 stock options plan, > 50.8 million of treasury shares held in connection with the share — 251,076 shares for the 2011 stock options plan, buyback program and stock option plans; — 1,732 shares for the 2014 bonus share plan, > 150 million in respect of term deposits; — 266,459 shares for the 2015 bonus share plan, > 3.8 million in short-term cash investments. — 303,000 shares for the 2016 bonus share plan, Information on treasury shares — 300,900 bonus shares allocated on April 18, 2017 as part of the Klépierre 2017 plan; At December 31, 2017, the total number of treasury shares is > 885,195 shares to cover external growth transactions were 12,256,688 shares (3.90% of all shares issued), with a net value of recognized in financial assets; €419.2 million (see notes 3.3.2 and 3.5). These treasury shares are allocated as follows: > 9,761,424 shares to the buyback of shares for cancellation; > account 5020000000 treasury shares: > 1,240,425 treasury shares as part of the market liquidity agreement were sold during the 2017 fiscal year. These transactions resulted — 231,347 shares as part of the market liquidity agreement for in a net loss of €2.4 million. regulating the share price, — 182,230 shares for the future stock options plan; 3.6 Prepaid expenses and deferred expenses In €k 12/31/2017 12/31/2016 Prepaid expenses 53,216 65,254 > Deferral of payment on swaps 52,794 64,836 > Other 422 418 Deferred expenses 21,731 22,433 > Bond costs 14,063 12,117 > Lender loan issue costs 7,668 10,316 Bond premiums 18,474 15,051 TOTAL 93,421 102,738 The increase in bond costs can be explained mainly by the costs of 3.7 Translation adjustment for assets new bonds issued in 2017. Translation adjustment for assets correspond to the revaluation of the USD draw-down from the 2015 syndicated loan for €1.5 million, USD commercial paper for €0.4 million, and the negative valuation of a swap in an isolated open position for €0.8 million. KLÉPIERRE 2017 REGISTRATION DOCUMENT 147