Euronext - 2020 Universal Registration Document

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

Unaudited Pro Forma Combined Financial Information

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

Equity and Liabilities (in thousands of euros) Issued capital

112,000

350,000

(350,000) (a)

41,514 (a)

153,514

2,325,658 (a)

2,442,218

Share premium

116,560

538,535

(538,535) (a)

Reserve own shares

(19,867)

–

0

(19,867)

(603,056) (a)

825,493

Retained earnings

826,302

603,056

(809) (a)

23,753

Other reserves

23,753

259

(259) (a)

Shareholders’ equity

1,058,748

1,491,850

(809)

(1,491,850)

2,367,172

3,425,111

215,198

Non-controlling interests

30,238

65,963

118,996 (d)

TOTAL EQUITY

1,088,986

1,557,813

(809)

(1,372,854)

2,367,172

3,640,309

3,066,470

Borrowings

1,272,510

132,800

1,661,160 (a)(c)

50,406

Lease liabilities

35,051

18,888

(3,533) (a)

540,223

Deferred tax liabilities

92,860

103,871

343,492 (c)

Post-employment benefits

26,477

9,286

35,763

Contract liabilities

44,641

10,060

54,701

5

Provisions

14,519

–

14,519

TOTAL NON-CURRENT LIABILITIES

1,486,058

274,905

(3,533)

343,492

1,661,160

3,762,082

Borrowings

8,243

–

8,243

15,900

15,687

24,370

(7,216) (a)

Lease liabilities

Other current financial liabilities

521

–

521

Derivative financial instruments liabilities

375

–

375

CCP clearing business liabilities*

–

128,963,663

128,963,663

Current income tax liabilities

33,822

5,893

39,715

Trade and other payables

185,837

70,510

256,368

Contract liabilities

62,233

5,932

68,165

Provisions

2,649

467

3,116

TOTAL CURRENT LIABILITIES

309,580

129,062,174 130,894,892

(7,216)

–

– 129,364,537

2,884,624

(11,558)

(1,029,362)

4,028,332

136,766,928

TOTAL EQUITY AND LIABILITIES

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

155

2020 UNIVERSAL REGISTRATION DOCUMENT