Euronext - 2019 Universal Registration Document

Other information 9

Independent Auditor’s Report

RELIABILITY AND CONTINUITY OF THE IT ENVIRONMENT Risk

The activities and financial reporting of Euronext N.V. are highly dependent on the reliability and continuity of the IT environment. Effective general IT controls with respect to change management, logical access, infrastructure and operations, secure to a large extent the integrity and continuity of the IT systems as well as the operating effectiveness of the automated controls. Furthermore, the increased granularity of financial and non-financial data are important to stakeholders and supervisors and require processing of high quality data. As described in the risk management section 2 in the universal registration document, the IT environment and the IT organization of Euronext N.V. are constantly changing in the context of process improvement and digitization. During these changes there is a risk that the generic IT control measures may not always operate as intended. Therefore we identified the reliability and continuity of the IT environment a key audit matter. Our audit approach With the assistance of our IT audit specialists, we assessed the reliability and continuity of the IT environment, to the extent

necessary for the scope of our audit of the financial statements. In this context, we performed walk through procedures on the IT processes and tested the operating effectiveness of the general IT controls. In some areas we performed additional substantive procedures on access management for the related systems. We also assessed the possible impact of changes during the year resulting from the internal transformation activities on the general IT controls. Our testing of the general IT controls and the other tests performed, provided sufficient evidence to enable us to rely on the adequate and continued operation of the IT systems relevant for our audit of the financial statements.

Key observations

Emphasis of matter relating to Covid-19 The developments surrounding the Covid-19 virus epidemic have a profound impact on people’s health and our society as a whole, as well as on the operational and financial performance of organizations. The situation changes on a daily basis giving rise to inherent uncertainty. The impact of these developments on Euronext are disclosed in par 1.2.3 “strategic targets and prospects for 2020” and in the risk section par 2.1. both part of the director’s report and in note 40 ’events after the reporting period’ of the financial statements. We draw the attention to these disclosures. Our opinion is not modified in respect of this matter. REPORT ON OTHER INFORMATION INCLUDED IN THE UNIVERSAL REGISTRATION DOCUMENT In addition to the financial statements and our auditor’s report thereon, the universal registration document contains other information that consists of: n The section Risks and the chapters 1, 2, 3, 4 (excluding 4.3 and 4.4), 5, 6 and 7 comprise the managing board report within the meaning of 2:391 of the Dutch Civil Code; n The section 4.3 Report of the supervisory board and the section 4.4 Remuneration report; n Other information. Based on the following procedures performed, we conclude that the other information: n Is consistent with the financial statements and does not contain material misstatements; n Contains the information as required by Part 9 of Book 2 and Section 2:135b 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 and Section 2:135b sub-Section 7 of the Dutch Civil Code and the Dutch Standard 720. The scope of the procedures performed is substantially 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 the managing board report in accordance with Part 9 of Book 2 of the Dutch Civil Code, other information required by Part 9 of Book 2 of the Dutch Civil Code and the remuneration report in accordance with Section 2:135b of the Dutch Civil Code.

REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS

Engagement We were engaged by the general meeting of shareholders as auditor 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.

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2019 UNIVERSAL REGISTRATION DOCUMENT