Euronext - 2019 Universal Registration Document

Financial Statements

Consolidated Statement of Changes in Equity

NOTE 59 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 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 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 €8.1million. It should be noted that the Group consistently waives guarantee fees for intergroup guarantees, meaning these transactions are not at arm’s length.

NOTE 60 APPROPRIATION OF PROFIT

Proposed profit appropriation The Management Board proposes to appropriate the profit of €222.0 million as follows:

2019 13,580 97,403 110,983 221,966

2018 8,402 99,582 107,984 215,968

In thousands of euros

Addition to legal reserves Addition to retained earnings

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

TOTAL

In 2019, a total amount of €13.6 million was added to the legal reserves, which was due to the new distribution restrictions applicable to the Irish Stock Exchange plc.

A dividend in respect of the year ended 31 December 2019 of €1.59 per share (2018: €1.54 per share), amounting to a total dividend of €111.0 million, representing a 50% pay-out ratio of net profit, is to be proposed at the Annual General Meeting on 14 May 2020. These Financial Statements do not reflect the dividend payable of the result 2019.

NOTE 61 EVENTS AFTER THE REPORTING PERIOD

The events occurred between 31 December 2019 and the date of this report that could have a material impact on the economic decisions made based on these Financial Statements, are described in Note 40 of the Consolidated Financial Statements. Authorisation of Company Financial Statements Amsterdam, 1 April 2020 Supervisory Board Managing Board Dick Sluimers ( Chairman ) Stéphane Boujnah ( CEO and Chairman ) Jim Gollan Anthony Attia Manuel Ferreira da Silva Vincent van Dessel Jim Gollan Daryl Byrne Kerstin Günther Chris Topple Lieve Mostrey Simone Huis in ’t Veld Franck Silvent Isabel Ucha Luc Keuleneer

8

Padraic O’Connor Nathalie Rachou Morten Thorsrud

259

2019 UNIVERSAL REGISTRATION DOCUMENT