Euronext - 2019 Universal Registration Document

Financial Statements

Consolidated Statement of Changes in Equity

NOTE 35 FINANCIAL INSTRUMENTS

35.1 Financial instruments by category The financial instruments held by the Group are set out below.

As at 31 December 2019

FVOCI equity instruments

Amortised cost

FVPL

Total

In thousands of euros

Financial assets Financial assets at fair value through other comprehensive income

-

197,821

- - -

197,821

Financial assets at amortised cost

1,503

- - - - -

1,503

Trade and other receivables

125,376

125,376 19,353 12,118 369,822 725,993

Derivative financial instruments Other current financial assets

-

19,353

12,118

- -

Cash and cash equivalents

369,822 508,819

TOTAL

197,821

19,353

Financial liabilities Borrowings (non-current) Lease liabilities (non-current)

1,011,527

- - - - - - - -

- - -

1,011,527

41,180

41,180

Borrowings (current)

6,750

6,750

Derivative financial instruments

-

141

141

Lease liabilities (current)

13,970

-

13,970 30,675 117,298

-

30,675

Other current financial liabilities (a)

Trade and other payables

117,298

-

TOTAL 1,221,541 (a) Consists of (i) contingent consideration payables related to Company Webcast B.V. and InsiderLog AB of respectively €5.0 million and €3.6 million, and (ii) redemption liability of €22.2 million related to Company Webcast B.V. 1,190,725 30,816

As at 31 December 2018

FVOCI equity instruments

Amortised cost

FVPL

Total

In thousands of euros

Financial assets Financial assets at fair value through other comprehensive income

-

220,100

- - -

220,100

Financial assets at amortised cost

7,021

- - - - -

7,021

Trade and other receivables

101,082

101,082

Derivative financial instruments Other current financial assets

-

7,361

7,361

8

14,160

- -

14,160

Cash and cash equivalents

398,018 520,281

398,018 747,742

TOTAL

220,100

7,361

Financial liabilities Borrowings (non-current)

504,940

- - - - - -

-

504,940

- - -

17,400

17,400

Other non-current financial liabilities (a) Derivative financial instruments Other current financial liabilities (b)

85

85

6,986

6,986

Trade and other payables

115,332 620,272

-

115,332

TOTAL 644,743 (a) Consists of (i) contingent consideration payables related to Company Webcast B.V. and InsiderLog AB of respectively €2.6 million and €4.6 million, and (ii) redemption liability of €10.2 million related to Company Webcast B.V. (b) Reflects the Euronext FX (former FastMatch Inc.) contingent consideration payable including foreign exchange impacts after acquisition date, which was paid in 2019. 24,471

The Group’s exposure to various risks associated with the financial instruments is discussed in Note 37. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above.

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2019 UNIVERSAL REGISTRATION DOCUMENT