Euronext - 2019 Universal Registration Document

Financial Statements 8

Consolidated Statement of Changes in Equity

NOTE 50 CURRENT RELATED PARTY LOANS

As at 1 January 2019 Loans advanced Interest accrued As at 31 December 2019

In thousands of euros

Current Euronext Corporate Services B.V.

41,842

-

-

41,842

Finance Web Working SAS

-

228

-

228

Interest receivable on non current intercompany loans

4,587

-

4,059

8,646

Interest receivable on current intercompany loans

17

-

1

19

TOTAL

46,446

228

4,060

50,734

As at 1 January 2018 Loans advanced Interest accrued As at 31 December 2018

In thousands of euros

Current Euronext Corporate Services B.V.

33,784

8,058

-

41,842

Interest receivable on non current intercompany loans

1,180

-

3,407

4,587

Interest receivable on current intercompany loans

10

-

8

17

TOTAL

34,974

8,058

3,415

46,446

request upon 48 hours’ notice. The interest amount is paid received and based on EONIA OIS and EURIBOR 3 months as reference rates plus 0.125%.

The fair value of the related party loans receivable approximate their carrying values. The €41.8 million loan receivable from Euronext Corporate Services B.V. has no maturity and is repayable at lender’s or borrower’s

NOTE 51 DERIVATIVE FINANCIAL INSTRUMENTS

The derivative financial instruments recognised by the Company are resulting from hedging activities, which are further disclosed in Note 23 of the Consolidated Financial Statements.

NOTE 52 OTHER CURRENT FINANCIAL ASSETS

The other current financial assets consist of short-term deposits with a maturity of more than three months. Reference is made to Notes 24 and 35 of the Consolidated Financial Statements for more

information on the other current financial assets. For additional information on the credit exposure of these positions, reference is made to Note 37.4 of the Consolidated Financial Statements.

252

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2019 UNIVERSAL REGISTRATION DOCUMENT