ANNEX 1 27 6.5 — Stock options (SO) The following table relates to stock options (SO) granted to U.S. beneficiaries as of December 31, 2017: Stock options SO 2017(1) SO 2017 Number of warrants issued 64,167 300,000 Exercise price per share (euros) 5.04 5.55 Number of shares to be issued 1 1 Expiration date 07/26/24 12/18/24 (1) The 64,166 warrants exercisable at the closing date have been canceled in January 2018. 6.6 — Statement of changes in shareholders’ equity Share capital Premiums Restricted Reserves Net income Total related to the reserves (loss) Shareholders’ In thousands of euros share capita l equity As of 01/01/2017 485 91,230 174 (21,139) (17,398) 53,353 Capital increase 121 22,636 — — — 22,757 Capital increase related costs — (1,792) — — — (1,792) Allocation of prior period income (loss) — — — (17,398) 17,398 — Issue od share warrants — 66 — — — 66 Net income (loss) — — — — (19,045) (19,045) As of 12/31/2017 606 112,140 174 (38,537) (19,045) 55,339 NOTE 7 — LIABILITIES The breakdown of liabilities is provided by the following table: Less than Between one More than Total In thousands of euros one year and five years five years Accounts payable and related parties 2,440 — — 2,440 Conditional advances — 550 2,483 3,033 Due to employees 784 — — 784 Social Security and payroll contribution 1,026 — — 1,026 VAT — — — — Other taxes 27 — — 27 Other debts 9 — — 9 Deferred revenues from subsidies — — — — TOTAL 4,287 550 2,483 7,320 With respect to accounts payable and related payables, with interim progress reports and a final report when the funded no discounting effect has been recognized to the extent that project ends. Based on these reports, the Company is entitled amounts did not represent payables on terms longer than one to conditional advances from Bpifrance Financement. Each year at the end of each period presented. award of an advance is made to help fund a specific development milestone. The total intended amount of the conditional advances In 2014, the Company received a grant from Bpifrance is €5,686 K. The Company has committed to reimburse a total Financement of both subsidies and conditional advances in relation amount of €6,490 K (included accrued interests; the annual rate to the development of its technology platform. The program will amounts to 1.44%). If the total advances actually paid by Bpifrance be funded according to a specified schedule set forth in the Financement are less than €5,686 K, the reimbursements will be contract, subject to completion of milestones. As the program reduced in proportion to the advances actually paid. advances, the Company wil l provide Bpifrance Financement 252 – GENSIGHT BIOLOGICS – 2017 Registration Document