Euronext - 2020 Universal Registration Document

Financial Statements

Notes to the Consolidated Financial Statements

NOTE 35 FINANCIAL INSTRUMENTS

35.1 Financial Instruments by Category The financial instruments held by the Group are set out below.

As at 31 December 2020

FVOCI equity instruments

FVOCI debt instruments

Amortised cost

FVPL

Total

In thousands of euros

Financial assets Financial assets at fair value through other comprehensive income

–

204,506

– – – –

– – –

204,506

Financial assets at amortised cost

3,173

– – – – –

3,173

Trade and other receivables

181,161

181,161 23,735 92,090 629,469

Derivative financial instruments Other current financial assets

–

23,735

39,468

52,622

– –

Cash and cash equivalents

629,469 853,271

–

TOTAL

204,506

52,622

23,735 1,134,134

Financial liabilities

–

1,272,510

– – – – – – – –

– – – – – – – –

– – –

1,272,510

Borrowings (non-current)

Lease liabilities (non-current)

35,051

35,051

Borrowings (current)

8,243

8,243

Derivative financial instruments

–

375

375

Lease liabilities (current)

15,900

–

15,900

–

521

521

Other current financial liabilities (a)

Trade and other payables

185,837

–

185,837

TOTAL

1,517,541

896 1,518,437

(a) Consists of the contingent consideration payable related to the acquisition of Ticker (see Note 5), which was remeasured to €0.5 million in 2020.

As at 31 December 2019

FVOCI equity instruments

FVOCI debt instruments

Amortised cost

FVPL

Total

In thousands of euros

Financial assets Financial assets at fair value through other comprehensive income

–

197,821

– – – – – – – – – – – – – – –

– – –

197,821

Financial assets at amortised cost Trade and other receivables Derivative financial instruments Other current financial assets

1,503

– – – – –

1,503

125,376

125,376 19,353 12,118 369,822 725,993

–

19,353

12,118

– –

8

Cash and cash equivalents

369,822 508,819

TOTAL

197,821

19,353

Financial liabilities

–

Borrowings (non-current) Lease liabilities (non-current)

1,011,527

– – – – – – – –

– – –

1,011,527

41,180

41,180

Borrowings (current)

6,750

6,750

Derivative financial instruments

–

141

141

Lease liabilities (current)

13,970

–

13,970 30,675 117,298

Other current financial liabilities (a)

–

30,675

Trade and other payables

117,298

–

TOTAL 30,816 1,221,541 (a) Consists of (i) contingent consideration payables related to Company Webcast B.V. and InsiderLog AB of respectively €5.0 million and €3.6 million, and (ii) redemption liability of €22.2 million related to Company Webcast B.V. The Group’s exposure to various risks associated with the financial instruments is discussed in Note 37. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above. 1,190,725

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2020 UNIVERSAL REGISTRATION DOCUMENT