Euronext - 2020 Universal Registration Document

GLOSSARY, CONCORDANCE TABLES & ANNEX

The following table shows the comparable amounts for the year ended 31 December 2019:

Purchased intangible assets

Software, licenses and intellectual property

Customer and supplier relationships

Software and Other

Brands

Total

Goodwill

In thousands of euros

Intangible assets – cost Opening Balance

1,027,141

766,834

1,045

72,284

145,161 12,056 23,410

2,012,465

Additions

- - -

- - -

- - -

971

13,028 23,410

Asset transfer

- - -

Write Off

-

-

FX Calculated

208

131

2

106

447

DECEMBER 2019

1,027,349

766,965

1,047

73,255

180,733

2,049,349

Purchased intangible assets

Software, licenses and intellectual property

Customer and supplier relationships

Software and Other

Brands

Total

Goodwill

In thousands of euros

Intangible costs – accumulated amortisation Opening Balance

(60,575)

(381,990)

(429)

(54,559)

(109,303)

(606,857)

Amortisation

- - - -

(35,420)

(63)

(4,889)

(22,483)

(62,855)

Asset transfer

- -

- -

- - -

- -

- -

Movement (calc)

FX Calculated

(47)

(2)

(46)

(95)

DECEMBER 2019

(60,575)

(417,457)

(495)

(59,448)

(131,832)

(669,807)

Purchased intangible assets

Software, licenses and intellectual property

Customer and supplier relationships

Software and Other

Brands

Total

Goodwill

In thousands of euros

Net book values: Opening Balance DECEMBER 2019

966,566 966,774

384,844 349,508

615 552

17,725 13,808

35,858 48,901

1,405,608 1,379,543

Purchased intangible assets The Group’s purchased intangible assets include: n Customer and supplier relationships.

At 31 st December 2020 no indicators of impairment or changes in the useful lives have been identified by management with reference to all of these categories of purchased intangible assets.

Goodwill There were no additions to goodwill in the current year.

These assets have been recognised on acquisition of major subsidiary companies by the Group. The amortisation periods remaining on these assets are between 6 to 12 years; n Brands. Brand name assets have been recognised on a number of major acquisitions and the remaining amortisation periods on these assets are between 7 and 8 years; n Software, licences and intellectual property. These assets have been recognised on acquisition of subsidiary companies and have a remaining amortisation period of 1 to 2 years. There are no other individual purchased intangible assets with a carrying value that is considered material to each asset class.

Impairment Tests for Goodwill Goodwill has been allocated for impairment testing purposes to the

following three cash generating units (CGUs): n Capital Markets / Information Services;

n Post Trade; n Technology.

G

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2020 UNIVERSAL REGISTRATION DOCUMENT