EURONEXT_Registration_Document_2017

6

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 2015

27,814

(19,579)

8,235

(Income) / expense: Current service cost

757 726

-

757 206 963

Interest expense / (income)

(520) (520)

1,483

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

-

301

301

 (Gain) / loss from change in financial assumptions

5,128 (582) 4,546

- -

5,128 (582) 4,847

 Experience (gains) / losses

301

Payments:  Employer contributions

(258) (123)

(538)

(796)

 Benefit payments

123

-

As at 31 December 2016

33,462

(20,213)

13,249

(Income) / expense: Current service cost

636

-

636

Past service cost

1,396

-

1,396

Interest expense / (income)

618

(367) (367)

251

2,650

2,283

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

-

(641)

(641)

 (Gain) / loss from change in financial assumptions

(2,186)

- -

(2,186)

 Experience (gains) / losses

(802)

(802)

(2,988)

(641)

(3,629)

Payments:  Employer contributions

(58)

(132)

(190)

 Benefit payments

(140)

140

- -

 Settlement payments from plan assets

(50)

50

AS AT 31 DECEMBER 2017

32,876

(21,163)

11,713

The defined benefit obligation and plan assets are composed by country as follows:

2017

BELGIUM PORTUGAL

FRANCE

TOTAL 32,876 (21,163)

In thousands of euros

Present value of obligation Fair value of plan assets

54

23,755

9,067

-

(17,720)

(3,443)

TOTAL

54

6,035

5,624

11,713

2016

BELGIUM PORTUGAL

FRANCE

TOTAL

In thousands of euros

Present value of obligation Fair value of plan assets

100

24,371

8,991

33,462

-

(16,873)

(3,340)

(20,213)

TOTAL

100

7,498

5,651

13,249

178

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2017 REGISTRATION DOCUMENT