Euronext // 2021 Universal Registration Document

Other Information 9

Profit Appropriation Section

this Article 28.2 shall be at the free disposal of the General Meeting, provided that there shall be no further distribution on the priority share, and provided that the General Meeting may only resolve on any reservation or distribution of profits pursuant to and in accordance with a proposal thereto of the Supervisory Board or a proposal of the Managing Board, which proposal has been approved by the Supervisory Board.

Provisions in the Articles of Association relating to profit appropriation Article 28.2 of the Articles of Association states that from the profits, as they appear from the adopted annual accounts, first, in the event that the priority share has been issued and is held by a party other than the Company, a dividend of ten per cent (10%) of the par value of the priority share will be paid to the holder of the priority share. The profits which remain after application of the first sentence of

Independent Auditor’s Report

To: the shareholders and Supervisory Board of Euronext N.V.

REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS 2021 INCLUDED IN THE UNIVERSAL REGISTRATION DOCUMENT Our opinion We have audited the financial statements 2021 of Euronext N.V. (the company), based in Amsterdam. The financial statements comprise the consolidated financial statements and the company financial statements. In our opinion: n The accompanying consolidated financial statements give a true and fair view of the financial position of Euronext N.V. as at 31 December 2021 and of its result and its cash flows for 2021 in accordance with International Financial Reporting Standards as adopted by the European Union (EU-IFRS) and with Part 9 of Book 2 of the Dutch Civil n The accompanying company financial statements give a true and fair view of the financial position of Euronext N.V. as at 31 December 2021 and of its result for 2021 in accordance with Part 9 of Book 2 of the Dutch Civil Code. The consolidated annual financial statements comprise: n The consolidated balance sheet as at 31 December 2021; n The consolidated statements of profit or loss, comprehensive income, changes in equity and cash flows for 2021; n The notes comprising a summary of the significant accounting policies and other explanatory information.

The company annual financial statements comprise: n The company balance sheet as at 31 December 2021; n The company income statement for 2021; n The notes comprising a summary of the accounting policies and other explanatory information. Basis for our opinion We conducted our audit in accordance with Dutch law, including the Dutch Standards on Auditing. Our responsibilities under those standards are further described in the Our responsibilities for the audit of the financial statements section of our report. We are independent of Euronext N.V. in accordance with the EU Regulation on specific requirements regarding statutory audit of public-interest entities, the Wet toezicht accountantsorganisaties (Wta, Audit firms supervision act), the Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten (ViO, Code of Ethics for Professional Accountants, a regulation with respect to independence) and other relevant independence regulations in the Netherlands. Furthermore we have complied with the “Verordening gedrags- en beroepsregels accountants” (VGBA, Dutch Code of Ethics). We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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2021 UNIVERSAL REGISTRATION DOCUMENT