Euronext - 2020 Universal Registration Document

Financial Statements 8 Notes to the Consolidated Financial Statements

17.1 Amounts Recognised in the Balance Sheet Set out below are the carrying amounts of right-of-use assets recognised and the movements during the period:

Right-of-use assets

Building

Equipment

Other

Total

In thousands of euros At 1 January 2019

52,066

2,186

– – – – – –

54,252

Additions

1,794 6,692

– –

1,794 6,692

Acquisition of subsidiary

Depreciation charge (see Note 10) Exchange impacts and other

(10,042)

(905)

(10,947)

(39)

–

(39)

At 31 December 2019

50,470

1,281

51,751

Additions

447

461

908

Acquisition of subsidiary (see Note 5) Depreciation charge (see Note 10)

10,343 (14,053)

–

10,343 (15,314)

(1,261)

Exchange impacts and other

(765)

–

(765)

At 31 December 2020

46,442

481

–

46,923

Set out below are the carrying amounts of lease liabilities and the movements during the period:

2020

2019

In thousands of euros

At 1 January Additions

55,150

56,217

808

1,673 6,692

Acquisition of subsidiary

10,343

Accretion of interest

525

555

Payments

(14,890)

(9,744)

Exchange impacts and other

(985)

(242)

At 31 December

50,951

55,150

Of which are:

Non-current lease liabilities

35,051 15,900

41,180 13,970

Current lease liabilities

The maturity analysis of the lease liabilities are as follows:

Less than One year

between one and three years

between three and five years

More than five years

Total

In thousands of euros 2020 Lease liabilities 2019 Lease liabilities

15,900

28,933

4,535

1,583

50,951

13,970

23,541

16,459

1,180

55,150

17.2 Amounts Recognised in the Statement of Profit or Loss The statement of profit or loss shows the following amounts related to leases:

2020

2019

In thousands of euros

Depreciation charge of right-of-use assets Building

(14,053)

(10,042)

Equipment

(1,261)

(905)

Other

–

–

Interest expense (included in finance cost)

(525) (167) (682)

(555) (350) (650)

Expenses related to short-term leases (included in other operational expenses) Expenses related to leases of low-value asset (included in other operational expenses)

(12,502)

TOTAL

(16,688)

The total cash outflow for leases in 2020 was €15.7 million (2019: €10.7 million). The Group’s exposure to potential future cash outflows related to variable lease payments, extension or termination options and residual value guarantees was not material.

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2020 UNIVERSAL REGISTRATION DOCUMENT