EURONEXT_Registration_Document_2017

7

OTHER INFORMATION

Profit Appropriation Section

7.1 Profit Appropriation Section

PROVISIONS IN THE ARTICLES OF ASSOCIATION RELATING TO PROFIT APPROPRIATION

AUDITOR INFORMATION Pursuant to mandatory audit firm rotation rules in The Netherlands, Ernst & Young Accountants LLP has succeeded PricewaterhouseCoopers Accountants N.V. as independent auditor of Euronext N.V. and audited the Financial Statements for the year ended 31 December 2017 included in this Registration Document and issued an unqualified independent auditor’s report thereon. Ernst & Young Accountants LLP, whose principal place of business is at Boompjes 258, 3011 XZ Rotterdam, The Netherlands. Ernst & Young Accountants LLP is registered at the Chamber of Commerce of Rotterdam in The Netherlands under number 24432944. The registeraccountants of Ernst & Young Accountants LLP are members of the NBA (Koninklijke Nederlandse Beroepsorganisatie van Accountants – the Royal Netherlands Institute of Chartered Accountants). The NBA is the professional body for accountants in the Netherlands.

Article 28.2 of the Articles of Association states that from the profits, as they appear from the adopted annual accounts, first, in the event that the priority share has been issued and is held by a party other than the Company, a dividend of ten per cent (10%) of the par value of the priority share will be paid to the holder of the priority share. The profits which remain after application of the first sentence of this Article 28.2 shall be at the free disposal of the General meeting, provided that there shall be no further distribution on the priority share, and provided that the General meeting may only resolve on any reservation or distribution of profits pursuant to and in accordance with a proposal thereto of the Supervisory Board or a proposal of the Managing Board, which proposal has been approved by the Supervisory Board.

7.2 Independent Auditors Report

To: the Shareholders and Supervisory Board of Euronext N.V.

REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS 2017 INCLUDED IN THE REGISTRATION DOCUMENT Our opinion We have audited the financial statements 2017 of Euronext N.V. based in Amsterdam. The financial statements include the consolidated financial statements and the company financial statements. In our opinion:  the accompanying consolidated financial statements give a true and fair view of the financial position of Euronext N.V. as at 31 December 2017, and of its result and its cash flows for 2017 in accordance with International Financial Reporting Standards as adopted by the European Union (EU-IFRS) and with Part 9 of Book 2 of the Dutch Civil Code;  the accompanying company financial statements give a true and fair view of the financial position of Euronext N.V. as at 31 December 2017, and of its result for 2017 in accordance with Part 9 of Book 2 of the Dutch Civil Code.

The consolidated financial statements comprise:  the consolidated balance sheet as at 31 December 2017;  the consolidated statements of income, comprehensive income, changes in shareholders’ equity and cash flows for 2017;  the notes, comprising a summary of the significant accounting policies and other explanatory information. The company financial statements comprise:  the company balance sheet as at 31 December 2017;  the company income statement for 2017;  the notes comprising a summary of the accounting policies and other explanatory information. Basis for our opinion We conducted our audit in accordance with Dutch law, including the Dutch Standards on Auditing. Our responsibilities under those standards are further described in the “Our responsibilities for the audit of the financial statements” section of our report.

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2017 REGISTRATION DOCUMENT