Euronext // 2021 Universal Registration Document

Financial Statements 8 Notes to the Company Financial Statements

NOTE 58 COMMITMENTS AND CONTINGENCIES NOT INCLUDED IN THE BALANCE SHEET

Tax group The Company is the head of a fiscal unity with Euronext Amsterdam N.V., Euronext IP & IT B.V. and Euronext Corporate Services B.V. Under the standard conditions, the members of the tax group are jointly and severally liable for any taxes payable by the fiscal unity. Each company within the fiscal unity recognises its own tax position on its company balance sheet. The Financial Statements of Euronext N.V., Euronext AmsterdamN.V., Euronext IP & IT B.V. and Euronext Corporate Services B.V. recognise a tax liability based on their taxable profit.

Guarantees The Company participates in a number of guarantees. Within the Group, the Company act in the guarantor for certain liabilities of its subsidiary up to an amount of €7.7 million. In addition, the Company has provided a 403 statement for the benefit of Euronext Amsterdam N.V. It should be noted that the Group consistently waives guarantee fees for intergroup guarantees, meaning these transactions are not at arm’s length.

NOTE 59 APPROPRIATION OF PROFIT

Proposed profit appropriation The management board proposes to appropriate the profit of €413.3 million as follows:

2021 (8,064)

2020 6,664

In thousands of euros

(Deduction)/addition (from)/tp to legal reserves

Addition to retained earnings

214,736

151,078

At the disposal of the Annual General Meeting of Shareholders (Dividend)

206,672

157,742

TOTAL

413,344

315,484

The dividend per share will change if capital increases or other corporate actions would occur before the record date of the dividend payment. These Financial Statements do not reflect the dividend payable related to the result of 2021. In 2021, a total amount of €8.1 million was deducted from the legal reserves, mainly as a result of adjustment in distribution restrictions applied in Irish Stock Exchange Plc. In 2020, a total amount of €6.7millionwas added to the legal reserves, whichwas due to the new distribution restrictions applicable to the Irish Stock Exchange Plc.

In respect of the year ended 31 December 2021, a dividend representing a 50% pay-out ratio of net profit and amounting to a total of €206.7 million is to be proposed at the Annual General Meeting on 18 May 2022. This represents a dividend of €1.93 per share based on the number of outstanding shares as per 31 December 2021 (2020: €2.25 per share, based on the number of outstanding shares as per 31 December 2020, which translated in a paid dividend of €1.47 per share, based on the number of outstanding shares following the private placement and rights issue in 2021).

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2021 UNIVERSAL REGISTRATION DOCUMENT