Euronext - 2020 Universal Registration Document

Financial Statements 8 Notes to the Consolidated Financial Statements

NOTE 32 TRADE AND OTHER PAYABLES

2020 56,259 36,928 60,089 32,561

2019 3,155 32,634 43,883 37,626

In thousands of euros

Trade payables

Social Security and other taxes (excluding income tax)

Employees’ entitlements and other payables (a)

Accrued expenses

TOTAL

185,837

117,298

(a) Amounts include salaries payable, bonus accruals, severance (signed contracts) and vacation accruals.

The carrying values of current trade and other payables are reasonable approximations of their fair values. These balances do not bear interest. The increase of trade payables in 2020, was due to the acquisition of Nord Pool Holding SA.

NOTE 33 CONTRACT LIABILITIES

2020 80,558 10,859 15,456

2019 83,532 10,802 14,286

In thousands of euros

Listing admission fees

Bond lifetime fees

Other (a) TOTAL Current

106,873

108,620

62,233 44,641

62,825 45,795

Non Current

TOTAL

106,874

108,620

(a) Includes contract liabilities related to Indices licenses, software maintenance & hosting and corporate services. The contract liabilities primarily relate to received consideration (or an amount of consideration is due) from customers for the initial (or subsequent) listing of equity securities and bond lifetime

fees. Contract liabilities are recognised as revenue when the Group performs under the contract. The significant changes in contract liabilities are disclosed in Note 8.2.

NOTE 34 GEOGRAPHICAL INFORMATION

United Kingdom Belgium Portugal Ireland

United States Norway Sweden Denmark Finland

Hong Kong Total

France Netherlands

In thousands of euros

2020 Revenue from contracts with customers (a)

372,200

188,295 5,936 33,049 33,212 39,188 27,557 148,700 8,266 27,618 281 16 884,318

Property, plant and equipment

6,054

12,850

237

235 1,929 18,963 1,651 12,686

80 1,339

–

– 56,024

Intangible assets other than Goodwill (b) 2019 Revenue from contracts with customers (a)

2,077

42,181 7,209

–

551 20,843 34,900 251,525 489 76,634 298

– 436,707

331,248

160,072 5,299 30,966 33,236 35,668 23,202 57,075 2,293

–

– 49 679,108

Property, plant and equipment

7,615

12,779

233

246 2,485 19,315 1,878 14,339

–

–

–

– 58,890

Intangible assets other than Goodwill (b)

2,348

46,185 9,094

–

702 22,539 39,769 245,799 267

–

–

– 366,703

(a) Trading, listing and advanced data services revenue is attributed to the country where the exchange is domiciled. Other revenue is attributed to the billing entity. (b) Goodwill is monitored at the Group level and therefore not allocated by country.

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2020 UNIVERSAL REGISTRATION DOCUMENT