EURONEXT_Registration_Document_2017

6

FINANCIAL STATEMENTS

Notes to the Consolidated Financial Statements

AS AT 31 DECEMBER 2016

LOANS AND RECEIVABLES / PAYABLES

AVAILABLE- FOR-SALE

FVTPL

TOTAL

In thousands of euros

Assets Available-for-sale financial assets

-

117,060

-

117,060

Trade and other receivables excluding prepayments

57,485

-

-

57,485

Cash and cash equivalents

174,501

-

-

174,501

TOTAL

231,986

117,060

-

349,046

Liabilities Borrowings (non-current)

69,005

-

-

69,005

Trade and other payables

90,607

-

-

90,607

TOTAL

159,612

-

-

159,612

The Group’s exposure to various risks associated with the financial instruments is discussed in Note 32. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above.

Note 30.2 Recognised Fair Value Measurement Note 30.2.1 Fair Value Hierarchy The table below analyses financial instrument carried at fair value, by valuation method. The different levels have been defined as follows:

 level 1: quoted prices in active markets for identical assets or liabilities;  level 2: inputs that are based on observable market data, directly or indirectly;  level 3: unobservable inputs.

LEVEL 1

LEVEL 2

LEVEL 3

In thousands of euros

AS AT 31 DECEMBER 2017 Assets

Available-for-sale financial assets Unlisted equity securities (Note 19)

-

-

147,503

TOTAL ASSETS

-

-

147,503

Liabilities Financial liabilities at FVPL Contingent consideration payables (Note 5)

-

-

8,454

Redemption liability (Note 5)

-

-

8,200

TOTAL LIABILITIES

-

-

16,654 Level 3

As at 31 December 2016

Level 1

Level 2

Assets Available-for-sale financial assets Unlisted equity securities (Note 19)

-

-

117,060

TOTAL ASSETS

-

-

117,060

The Group’s policy is to recognise transfers into and transfers out of fair value hierarchy levels at the end of the reporting period. The Group did not measure any financial assets or financial liabilities at fair value on a non-recurring basis as at 31 December 2017.

182

www.euronext.com

2017 REGISTRATION DOCUMENT