Euronext // 2021 Universal Registration Document

Financial Statements

Notes to the Consolidated Financial Statements

IN 2020

Total value transaction including commissions

Transaction date (in euro)

Buy Euronext N.V. shares Average share price

Purchases March

200,000

€68.17

13,634,735

Total buy/sell

200,000 200,000

13,634,735 13,634,735

Total as at 31 December 2020

26.3 Dividend On 11 May 2021, the Annual General Meeting of shareholders voted for the adoption of the proposed €157.2 million dividend, representing a 50% pay-out ratio of net profit. This represented a dividend of €1.47 per ordinary share based on the number of outstanding shares following the private placement and the rights issue. On 19 May 2021, the dividend was paid to the shareholders of Euronext N.V.

(iii) Share-based payments vesting In 2021, the Group delivered 154,836 shares with a cost of €8.9million to employees for whom share plans had vested (2020: 98,160 shares with a cost of €4.6 million). This movement is disclosed on the line “Other” in the Consolidated Statement of Changes in Equity. 26.2 Legal reserve Retained earnings are not freely available for distribution for an amount of €21.7 million relating to legal reserves (see Note 52).

NOTE 27 EARNINGS PER SHARE

Basic Earnings per share are computed by dividing profit attributable to the shareholders of the Company by the weighted average number of shares outstanding for the period. The number of weighted average shares used for the basic earnings per share calculation for year ended 31 December 2021 was 96,058,761. As required under IAS 33.64, the number of weighted average shares used for the basic earnings per share calculation for the year ended 31 December 2020 was adjusted for the bonus element that was embedded in the rights issue. This resulted in adjustment of the previously reported number of shares of 69,671,287 by 6,448,200 shares to 76,119,487 shares for the year ended 31 December 2020.

Diluted Diluted earnings per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume conversion of all dilutive potential ordinary shares. The impact of share plans is determined by the number of shares that could have been acquired at fair value (determined as the average quarterly market price of Euronext’s shares) based on the fair value (measured in accordance with IFRS 2) of any services to be supplied to Euronext in the future under these plans. The number of weighted average shares used for the diluted earnings per share calculation for the year ended 31 December 2021 was 96,297,159. As required under IAS 33.64, the number of weighted average shares used for the diluted earnings per share calculation for the year ended 31 December 2020 was adjusted for the bonus element that was embedded in the rights issue. This resulted in adjustment of the previously reported number of shares of 69,909,911 by 6,448,200 shares to 76,358,111 shares for the year ended 31 December 2020.

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NOTE 28 SHARE-BASED PAYMENTS

Euronext Long-Term Incentive Plan 2018 (“LTI Plan 2018”) The Restricted Stock Units (“RSUs”) granted under LTI Plan 2018 fully cliff-vested in 2021.

Euronext Long-Term Incentive Plans (LTI Plan) 2019, 2020 and 2021 Directors and certain employees of the Group benefited from Restricted Stock Units (“RSUs”) granted by Euronext N.V. under the LTI Plans on their applicable grant dates. RSUs granted under LTI Plans cliff-vest after 3 years, subject to continued employment and a “positive EBITDA1” performance condition. These equity awards are measured by reference to the grant-date market price of Euronext’s common share (grant-date fair value).

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2021 UNIVERSAL REGISTRATION DOCUMENT