Euronext // 2021 Universal Registration Document

Financial Statements

Notes to the Consolidated Financial Statements

On 28 October 2021, the Group announced that Raffaele Jerusalmi, CEO of Borsa Italiana Group, would step down from his position as per 28 November 2021. The Supervisory Board of Euronext N.V. nominated Fabrizio Testa as his successor as CEO of Borsa Italiana Group and member of the Managing Board of Euronext N.V., subject to regulatory and shareholders approval. At the Annual General Meeting held on 11 May 2021, Piero Novelli, Diana Chan, Rika Coppens, Alessandra Ferone and Olivier Sichel were appointed as members of the Supervisory Board, subject to regulatory approval. After the same meeting, Jim Gollan, Luc Keuleneer, Lieve Mostrey and Franck Silvent retired from the Supervisory Board. Regulatory approval for the appointment of Piero Novelli had been obtained on 10 May 2021, with immediate effect. He became Chairman on 1 September 2021, succeeding Dick Sluimers who became Vice-Chairman. The appointments of Diana Chan, Rika Coppens, Alessandra Ferone and Olivier Sichel became effective on 9 September 2021. See Note 36, for more details on the Group’s key management personnel. COVID-19 During 2021, the Group continued to monitor and assess the impact of COVID-19. The Group applied the recommendations of local authorities to protect the health and safety of employees. Similar to last year, the Group did not make use of any financial support from governments in the form of reliefs or grants. The situation did not lead to a negative impact on the Group’s liquidity position or to an impairment of goodwill. As a result, the COVID-19 pandemic has had no adverse impact on the Group’s Financial Statements for year ended 31 December 2021.

NOTE 3 The significant accounting policies applied in the preparation of these Consolidated Financial Statements are set out below. These policies have been consistently applied to all the years presented, unless stated otherwise. The Financial Statements are for the Group consisting of Euronext N.V. and its subsidiaries. A) Basis of preparation The Consolidated Financial Statements of the Group have been prepared in accordance with International Financial Reporting Standards (“IFRS”) adopted by the European Union. They also comply with the financial reporting requirements included in Title 9 Book 2 of the Dutch Civil Code, as far as applicable. The Consolidated Financial Statements have been prepared on a historical cost basis, unless stated otherwise. As a result of the decision, the Group started partial accelerated depreciation of its right of use asset related to the Basildon data centre, which will be continued until the partial abandonment date in June 2022. The impact is recognised in Exceptional items (see Note 12). Long-Term Incentive Plans 2021 On 17 May 2021, a Long-Term Incentive plan (“LTI 2021-A”) was established under the revised Remuneration Policy that was approved by the AGM in May 2021. The LTI cliff vests after 3 years whereby performance criteria will impact the actual number of shares at vesting date. The share price for this grant at grant date was €85.60 and 146,386 Restricted Stock Units (RSU’s) were granted. The total share-based payment expense at the vesting date in 2024 is estimated to be €10.1 million. Compensation expense recorded for this LTI 2021-A plan amounted to €2.0 million in 2021. On 18 November 2021, a Long-Term Incentive plan (“LTI 2021-B”) was established under the revised Remuneration Policy that was approved by the AGM in May 2021. The LTI cliff vests after 3 years whereby performance criteria will impact the actual number of shares at vesting date. The share price for this grant at grant date was €92.25 and 29,313 Restricted Stock Units (“RSU’s”) were granted. The total share-based payment expense at the vesting date in 2024 is estimated to be €2.0 million. Compensation expense recorded for this LTI 2021-B plan amounted to €0.1 million in 2021. Changes in the Group’s key management personnel during 2021 On 18 January 2021, the Group announced that Anthony Attia would be handing over his position as CEO of Euronext Paris andmember of the Managing Board of Euronext N.V. At the Annual General Meeting held on 11 May 2021, Delphine d’Amarzit was appointed as his successor as member of the Managing Board, subject to regulatory approval. Regulatory approval was obtained on 27 May 2021.

SIGNIFICANT ACCOUNTING POLICIES AND JUDGMENTS

B) Basis of consolidation These Consolidated Financial Statements include the financial results of all subsidiaries in which entities in the Group have a controlling financial interest and it also incorporates the share of results from associates and joint ventures. The list of individual legal entities which together form the Group, is provided in Note 4. All transactions and balances between subsidiaries have been eliminated on consolidation. All transactions and balances with associates and joint ventures are reflected as related party transactions and balances (see Note 36). (i) Subsidiaries Subsidiaries are all entities controlled by the Group. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities

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2021 UNIVERSAL REGISTRATION DOCUMENT