Euronext - 2020 Universal Registration Document

Selected Historical Consolidated Financial Information, Other Financial Information and Unaudited Pro Forma Combined Financial Information 5 Unaudited Pro Forma Combined Financial Information

5.3.3

UNAUDITED PRO FORMA COMBINED BALANCE SHEET AS OF 31 DECEMBER 2020

Other Pro Forma adjustments

Pro Forma Financial Information

Borsa Italiana reclassified

Accounting policy impacts

Business combination

Euronext historical

Note 1

Note 2

Note 3

Note 4

31 December 2020 31 December 2020

Assets (in thousands of euros) Property, plant and equipment

56,024

22,296

78,320

67,740

Right-of-use assets

46,923

32,375

(11,558) (a)

6,229,442

Goodwill and other intangible assets

1,536,137

1,323,070

3,370,235 (a)

Deferred tax assets

20,844

4,932

25,776

Investments in associates and joint ventures Financial assets at fair value through other comprehensive income

68,051

2,170

70,221

204,506

20,641

225,148

Financial assets at amortised cost

3,173

–

3,173

12,527

Other non-current assets

5,451

172

6,904 (b)

TOTAL NON-CURRENT ASSETS

1,941,109

1,405,656

(11,558)

3,370,235

6,904

6,712,346

Trade and other receivables

181,161

75,027

256,189

13,810

–

13,810

Other current assets

Income tax receivables

3,250

16,162

19,412

Financial assets at fair value through other comprehensive income Derivative financial instruments assets

–

102,330

102,330

23,735

–

23,735

CCP clearing business assets*

–

128,996,358

128,996,358

Other current financial assets

92,090

–

92,090

4,021,428 (a)(c)

550,658

Cash and cash equivalents

629,469

299,358

(4,399,597) (a)

TOTAL CURRENT ASSETS

943,515

129,489,235 130,894,892

– (4,399,597)

4,021,428 4,028,332

130,054,582 136,766,928

2,884,624

(11,558)

(1,029,362)

TOTAL ASSETS

* Line items used by Borsa Italiana Group in their Consolidated Financial Statements and not previously used by Euronext N.V. (see Note 2).

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2020 UNIVERSAL REGISTRATION DOCUMENT