EURONEXT_Registration_Document_2017

OTHER INFORMATION

Independent Auditors Report

Reliability and continuity of the information technology and systems Key audit matter

A proper IT infrastructure ensures the reliability and continuity of Euronext’s business processes and financial reporting. Euronext continuously makes investments to further improve the IT environment and IT systems. As described in the other information under the section operational risk, Euronext’s business depends on the performance and stability of complex computer systems and the company is transforming its technology organization to meet the new regulatory requirements under MIFID2 and to develop a new core trading platform. The role of external reports and the increased granularity of financial and non-financial data are important to stakeholders and supervisors, and require high quality data and an adequate IT environment. We therefore consider this as a key audit matter. We tested the IT general controls at Euronext related to logical access and change management and application controls as embedded in the automated data processing systems, where we relied upon for financial reporting. In some areas we performed additional procedures on access management for the related systems. We also assessed the reliability and continuity of the IT environment and the possible impact of changes during the year resulting from the internal transformation activities. We assessed the reliability and continuity of automated data processing only to the extent necessary within the scope of the audit of the financial statements. In addition, our audit procedures consisted of assessing the developments in the IT infrastructure and analyzing the impact on the IT organization. For the audit of the financial statements we found the reliability and continuity of the automated data processing systems reasonable.

Our audit approach

Key observations

REPORT ON OTHER INFORMATION INCLUDED IN THE REGISTRATION DOCUMENT In addition to the financial statements and our auditor’s report thereon, the registration document contains other information that consists of:  the section Risks and the Chapters 1, 2 (excluding 2.3 and 2.4), 3,4 and 5 concern the managing board report within the meaningof 2:391 of the Dutch Civil Code;  the section 2.3 Report of the Supervisory board and the section 2.4 Remuneration report;  the other information pursuant to Part 9 of Book 2 of the Dutch Civil Code. Based on the following procedures performed, we conclude that the other information:  is consistent with the financial statements and does not contain material misstatements;  contains the information as required by Part 9 of Book 2 of the Dutch Civil Code. We have read the other information. Based on our knowledge and understanding obtained through our audit of the financial statements or otherwise, we have considered whether the other information contains material misstatements. By performing these procedures, we comply with the requirements of Part 9 of Book 2 of the Dutch Civil Code and the Dutch Standard 720. The scope of the procedures performed is less than the scope of those performed in our audit of the financial statements. Management is responsible for the preparation of the other information, including themanagement board’s report in accordance with Part 9 of Book 2 of the Dutch Civil Code and other information pursuant to Part 9 of Book 2 of the Dutch Civil Code.

REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS Euronext N.V. We were engaged by the general meeting of shareholders of Euronext N.V. on 19 May 2017, as of the audit for the year 2017 and have operated as statutory auditor since that date. No prohibited non-audit services We have not provided prohibited non-audit services as referred to in Article 5(1) of the EU Regulation on specific requirements regarding statutory audit of public-interest entities. DESCRIPTION OF RESPONSIBILITIES FOR THE FINANCIAL STATEMENTS Responsibilities of management board and the supervisory board for the financial statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with EU-IFRS and Part 9 of Book 2 of the Dutch Civil Code. Furthermore, management is responsible for such internal control as management determines is necessary to enable the preparation of the financial statements that are free frommaterial misstatement, whether due to fraud or error. As part of the preparation of the financial statements, management is responsible for assessing the company’s ability to continue as a going concern. Based on the financial reporting frameworks mentioned, management should prepare the financial statements using the going concern basis of accounting unless management either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so. Management should disclose events and circumstances that may cast significant doubt on the company’s ability to continue as a going concern in the financial statements.

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2017 REGISTRATION DOCUMENT