Euronext // 2021 Universal Registration Document

Financial Statements

Notes to the Consolidated Financial Statements

17.1 Amounts recognised in the balance sheet Set out below are the carrying amounts of right-of-use assets recognised and the movements during the period:

Right-of-use assets

Building

Equipment

Other

Total

In thousands of euros At 1 January 2020

50,470

1,281

— — — — — — — — — — — —

51,751

Additions

447

461

908

Acquisition of subsidiary

10,343 (14,053)

—

10,343 (15,314)

Depreciation charge (see Note 10) Exchange impacts and other

(1,261)

(765)

—

(765)

At 31 December 2020

46,442 21,431 19,343 (22,419)

481 486

46,923 21,917 21,771 (22,742)

Additions

Acquisition of subsidiary (see Note 5) Depreciation charge (see Note 10)

2,428 (323) (689)

Transfers

689

—

Exchange impacts and other

(1,627) 63,859

(74)

(1,701) 66,168

At 31 December 2021

2,309

Set out below are the carrying amounts of lease liabilities and the movements during the period:

2021

2020

In thousands of euros

At 1 January Additions

50,951 22,948 20,629

55,150

808

Acquisition of subsidiary

10,343

Accretion of interest

718

525

Payments

(23,762)

(14,890)

Exchange impacts and other

200

(985)

At 31 December

71,684

50,951

Of which are:

Non-current lease liabilities

50,691 20,993

35,051 15,900

Current lease liabilities

The maturity analysis of the lease liabilities are as follows:

Less than 1 year

between 1 and 3 years

between 3 and 5 years

More than 5 years

Total

In thousands of euros 2021 Lease liabilities 2020 Lease liabilities

20,993

30,204

14,429

6,058

71,684

15,900

28,933

4,535

1,583

50,951

8

17.2 Amounts recognised in the statement of profit or loss The statement of profit or loss shows the following amounts related to leases:

2021

2020

In thousands of euros

Depreciation charge of right-of-use assets Building

(22,419)

(14,053)

Equipment

(323)

(1,261)

Other

—

—

Interest expense (included in finance cost)

(718) (218) (692)

(525) (167) (682)

Expenses related to short-term leases (included in other operational expenses) Expenses related to leases of low-value asset (included in other operational expenses)

TOTAL

(24,370)

(16,688)

The total cash outflow for leases in 2021 was €24.6 million (2020: €15.7 million). The Group’s exposure to potential future cash outflows related to variable lease payments, extension or termination options and residual value guarantees was not material.

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2021 UNIVERSAL REGISTRATION DOCUMENT