Euronext - 2020 Universal Registration Document

Financial Statements

Notes to the Consolidated Financial Statements

The movement in the defined obligation over the years presented is as follows:

Present value of obligation

Fair value of plan assets

Total

In thousands of euros

As at 31 December 2018

30,719

(20,053)

10,666

(Income)/expense: Current service cost

748

–

748

Interest expense/(income)

813

(451)

362

1,561

(451)

1,110

Remeasurements: n Return on plan assets, excluding amounts included in interest expense/ (income)

–

(1,355)

(1,355)

n (Gain)/loss from change in financial assumptions

5,287

–

5,287

n Experience (gains)/losses

(2,368)

–

(2,368)

n Effect of changes in foreign exchange rates and other

(154)

–

(154)

2,765

(1,355)

1,410

Payments: n Employer contributions

(253)

(82)

(335)

n Benefit payments

(173)

173

–

n Settlement payments from plan assets

13,990

(449)

13,541

n Reclassifications and other

(434)

–

(434)

As at 31 December 2019

48,175

(22,217)

25,958

(Income)/expense: Current service cost

600

–

600

Interest expense/(income)

673

(319)

354

1,273

(319)

954

Remeasurements: n Return on plan assets, excluding amounts included in interest expense/ (income)

–

(443)

(443)

n (Gain)/loss from change in financial assumptions

1,907

–

1,907

n Experience (gains)/losses

(414)

–

(414)

n Effect of changes in foreign exchange rates and other

461

26

487

1,954

(417)

1,537

Payments: n Employer contributions

(764)

(248)

(1,012)

n Benefit payments

(204)

207

3

8

n Acquired in business combination (see Note 5)

278

–

278

n Reclassifications and other

(1,241)

–

(1,241)

AS AT 31 DECEMBER 2020

49,471

(22,994)

26,477

269

2020 UNIVERSAL REGISTRATION DOCUMENT