Euronext // 2021 Universal Registration Document

SELECTED HISTORICAL CONSOLIDATED FINANCIAL INFORMATION, OTHER FINANCIAL INFORMATION AND UNAUDITED “PRO FORMA” COMBINED FINANCIAL INFORMATION

5.1 Selected Historical Consolidated Financial Information Selected Consolidated Income Statement Data Selected Consolidated Balance Sheet Data Selected Statement of Cash Flows Data

5.4 Assurance Report

149

of the Independent Auditor

159

149 150 151

Our opinion

159 159

Basis for our opinion Applicable criteria

159 Relevant matters relating to the scope of our examination 159 Restriction on use 160 Responsibilities of the Managing Board for the unaudited pro forma combined financial information 160

5.2 Other Financial Information

151

Non-IFRS financial measures

151

Reconciliation of EBITDA, EBITDA margin, Exceptional items, Operating Profit before Exceptional Items, EBITDA to Net operating Cash Flow and Net debt to EBITDA ratio 153 Reconciliation of Free Cash Flow and Capital Expenditures 153 Reconciliation of Adjusted Net Income and Adjusted EPS 153 5.3 Unaudited “pro forma” Combined Financial Information 154 5.3.1 Introduction 154 5.3.2 Basis of Preparation 154 5.3.3 Unaudited “pro forma” Combined Statement of Profit or Loss for the financial year ended 31 December 2021 155 5.3.4 Notes to the Unaudited “pro forma” Combined Financial Information 156

Our responsibilities for the examination of the compilation of the unaudited pro forma combined financial information

160

147

2021 UNIVERSAL REGISTRATION DOCUMENT