Euronext // 2021 Universal Registration Document

Financial Statements 8 Notes to the Consolidated Financial Statements

NOTE 35 FINANCIAL INSTRUMENTS

35.1 Financial instruments by category The financial instruments held by the Group are set out below.

As at 31 December 2021

FVOCI equity instruments

FVOCI debt instruments

Amortised cost

FVPL

Total

In thousands of euros

Financial assets CCP trading assets at fair value

—

— — — — — — — — — — — — — — — — — — — — — — — —

— 11,123,682 11,123,682

Assets under repurchase transactions

105,638,953

— —

— 105,638,953

Other financial assets traded but not yet settled

— — —

4,126

4,126

Debt instruments at fair value through other comprehensive income

— 4,460,408

— 4,460,408

Other instruments held at fair value

— — —

1,190

1,190

Other receivables from clearing members

5,857,349

—

5,857,349

Cash and cash equivalents of clearing members Total financial assets of the CCP clearing business

10,665,176

— 10,665,176

122,161,478

— 4,460,408 11,128,998 137,750,884

Financial assets at fair value through other comprehensive income

—

207,693

50,375

— 258,068

Financial assets at amortised cost

2,902

— —

—

2,902

Trade and other receivables

394,986

— 394,986

Derivative financial instruments Other current financial assets

—

— 11,913

11,913

50,091

107,499

— 157,590 — 804,361

Cash and cash equivalents

804,361

—

TOTAL

123,413,818

207,693

4,618,282

11,140,911 139,380,704

Financial liabilities CCP trading liabilities at fair value

—

— 11,123,682 11,123,682

Liabilities under repurchase transactions

105,638,953

— — — — — — — — — —

— 105,638,953

Other financial liabilities traded but not yet settled

—

4,126

4,126

Other payables to clearing members

20,965,642

— 20,965,642

Total financial liabilities of the CCP clearing business

126,604,595

— 11,127,808 137,732,403

Borrowings (non-current)

3,044,391

— 3,044,391 — 50,691 — 17,359

Lease liabilities (non-current)

50,691 17,359

Borrowings (current)

Derivative financial instruments

—

—

—

Lease liabilities (current)

20,993

— 20,993

Other current financial liabilities

—

—

—

Trade and other payables

439,856

— 439,856

TOTAL

130,177,885

— 11,127,808 141,305,693

The nature and composition of the CCP clearing business assets and liabilities are explained in the accounting policies section in Note 3.

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2021 UNIVERSAL REGISTRATION DOCUMENT