EURONEXT_Registration_Document_2017

6

FINANCIAL STATEMENTS

Notes to the Company Financial Statements

NOTE 51 AUDIT FEES

EY ACCOUNTANTS 2017

PWC ACCOUNTANTS 2016

In thousands of euros

Audit services - Group and statutory

1,018

1,426

Other assurance services

125

400

Tax services

-

63

Other non-audit services

-

-

TOTAL

1,143

1,889

consist of the review of the half-year interim Financial Statements and the work related to the registration document. The comparative figures have been adjusted accordingly, in line with the relevant EU Regulation. The total fees of EY Netherlands, charged to Euronext N.V. and its consolidated Group entities amounted to €384,000 in 2017 (2016: €526,000 charged by PWC Netherlands).

The audit services relate to the financial year to which the Financial Statements relate, regardless of whether the activities were performed by the external auditor and the audit firm during the financial year. In addition to the performance of the statutory audit of the Group Financial Statements and other (statutory) Financial Statements of Euronext N.V. and its subsidiaries, EY provides a number of other assurance services. These other assurance services

NOTE 52 COMMITMENTS AND CONTINGENCIES NOT INCLUDED IN THE BALANCE SHEET

Tax Group The Company is the head of a fiscal unity with Euronext Amsterdam N.V., Euronext IP & IT Holding B.V. and Euronext Corporate Services B.V. Under the standard conditions, the members of the tax Group are jointly and severally liable for any taxes payable by the fiscal unity. Each company within the fiscal unity recognises its own tax position on its company balance sheet. The Financial Statements of Euronext N.V., Euronext AmsterdamN.V., Euronext IP & IT Holding B.V., and Euronext Corporate Services B.V. recognise a tax liability based on their taxable profit.

Guarantees The company participates in a number of guarantees within the Group, the Company Act in the guarantor for certain liabilities of its subsidiary up to an amount of €13.3 million. It should be noted that the Group consistently waives guarantee fees for intergroup guarantees, meaning these transactions are not at arm’s length.

NOTE 53 APPROPRIATION OF PROFIT

Proposed Profit Appropriation The management board proposes to appropriate the profit of €241.3 million as follows:

2017

2016

In thousands of euros

Addition to legal reserves

-

-

Addition to retained earnings

120,649

98,507

At the disposal of the Annual General Meeting of shareholders (Dividend)

120,648

98,506

TOTAL

241,297

197,013

202

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2017 REGISTRATION DOCUMENT