Euronext // 2021 Universal Registration Document

Financial Statements

Notes to the Consolidated Financial Statements

The movement in the defined obligation over the years presented is as follows:

Present value of obligation

Fair value of plan assets

Total

In thousands of euros

As at 31 December 2019

48,175

(22,217)

25,958

(Income) / expense: Current service cost

600

—

600

Interest expense / (income)

673

(319)

354

1,273

(319)

954

Remeasurements: n Return on plan assets, excluding amounts included in interest expense / (income)

—

(443)

(443)

n (Gain) / loss from change in financial assumptions

1,907

—

1,907

n Experience (gains) / losses

(414)

—

(414)

n Effect of changes in foreign exchange rates and other

461

26

487

1,954

(417)

1,537

Payments: n Employer contributions

(764)

(248)

(1,012)

n Benefit payments

(204)

207

3

n Settlement payments from plan assets

278

—

278

n Reclassifications and other

(1,241)

—

(1,241)

As at 31 December 2020

49,471

(22,994)

26,477

(Income) / expense: Current service cost

4,037

—

4,037

Interest expense / (income)

621

(283)

338

4,658

(283)

4,375

Remeasurements: n Return on plan assets, excluding amounts included in interest expense / (income)

—

(741)

(741)

n (Gain) / loss from change in financial assumptions

(2,120)

—

(2,120)

n Experience (gains) / losses

(520)

—

(520)

n Effect of changes in foreign exchange rates and other

510

(26)

484

(2,130)

(767)

(2,897)

Payments: n Employer contributions

(805)

(167)

(972)

n Benefit payments

(4,877)

222

(4,655)

8

n Acquired in business combination (see Note 5)

8,888

—

8,888

n Reclassifications and other

907

—

907

AS AT 31 DECEMBER 2021

56,112

(23,989)

32,123

271

2021 UNIVERSAL REGISTRATION DOCUMENT