FINANCIAL INFORMATION CONCERNING THE GROUP’S ASSETS AND LIABILITIES, FINANCIAL POSITIONAND PROFITS AND LOSSES 20 20.1 Unless otherwise indicated, the selected financial information HISTORICAL FINANCIAL INFORMATION as of and for the fiscal year ended December 31, 2017 has been derived from our consolidated financial statements prepared The tables below present selected financial information and the in accordance with IFRS as adopted by the European Union as income statement and other data of the Company, as of and for of and for the fiscalyears ended December 31, 2017. These the periods ended on the dates indicated below. consolidated financial statements for the fiscal year ended In 2017, the Group has incorporated its first subsidiary, GenSight December 31, 2017 have been audited by Deloitte & Associés Inc. in the United States of America. Therefore, this Registration and Becouze, Statutory Auditors. The Statutory Auditors’ report Document includes our annual consolidated financial statements on the consolidated financial statements as of and for the fiscal prepared in accordance with IFRS as adopted by the European year ended December 31, 2017 is included in Section 20.1.2, Union as of and for the fiscal year ended December 31, 2017 “Statutory Auditors’ Report on the Company’s Annual presented in this Registration Document in Section 20.1.1, Consolidated Financial Statements (IFRS) for the Fiscal Year “Company’s Annual Consolidated Financial Statements (IFRS) for Ending December 31, 2017” of this Registration Document. the Fiscal Year Ending December 31, 2017.” The information in this section should be read together with (i) our This Registration Document also includes the financial statements consolidated financial statements contained in Section 20.1.1, of the parent company, prepared in accordance with French “Company’s Annual Consolidated Financial Statements (IFRS) for accounting standards for the fiscal year ended December 31, the Fiscal Years Ending December 31, 2017” of this Registration 2017. These financial statements are presented in Section 20.1.3, Document, (ii) our analysis of our results presented in Section 9, “Company’s Annual Financial Statements (French-GAAP) for “Operating and Financial Review,” and (iii) our analysis of our the Fiscal Year Ending December 31, 2017” of this Registration liquidity and capital resources presented in Section 10, “Capital Document. Resources.” 20.1.1 COMPANY’S ANNUAL CONSOLIDATED FINANCIAL STATEMENTS (IFRS) FOR THE FISCAL YEAR ENDING DECEMBER 31, 2017 CONSOLIDATED STATEMENTS OF FINANCIAL POSITION As of December 31, In thousands of euros Notes 2016 2017 ASSETS Non-current assets Intangible assets 4 204 185 Property, plant and equipment 5 858 889 Other non-current financial assets 6 103 327 Total non-current assets 1,165 1,401 Current assets Trade accounts receivable 7 30 12 Other current assets 7 4,053 5,351 Cash and cash equivalents 8 53,982 55,448 Total current assets 58,066 60,811 TOTAL ASSETS 59,231 62,212 186– GENSIGHT BIOLOGICS – 2017 Registration Document