EURONEXT_Registration_Document_2017

FINANCIAL STATEMENTS

Notes to the Company Financial Statements

NOTE 41 INVESTMENTS IN CONSOLIDATED SUBSIDIARIES, ASSOCIATES, JOINT VENTURES AND NON-CURRENT RELATED PARTY LOANS

INVESTMENTS IN CONSOLIDATED SUBSIDIARIES

INVESTMENTS IN ASSOCIATES AND JOINT VENTURES

RELATED PARTY LOANS

TOTAL

In thousands of euros

NET BOOK AMOUNT AS AT 31 DECEMBER 2015

722,568

-

860,000

1,582,568

Investments

-

14,616

-

14,616

Conversion loan into equity

200,000

-

(200,000)

-

Loan settlement

-

-

(660,000)

(660,000)

Exchange differences

(8,651)

-

-

(8,651)

Share-based payments, subsidiaries

3,222

-

-

3,222

Acturial gains/ losses IAS 19

(4,549)

-

-

(4,549)

Revaluation available-for-sale financial assets

1,539

-

-

1,539

Share in result of participations

199,329

22

-

199,351

Dividend received

(67,367)

-

-

(67,367)

Other

(5,295)

-

-

(5,295)

TOTAL MOVEMENTS IN BOOK VALUE

318,228

14,638 14,638

(860,000)

(527,134) 1,055,434

NET BOOK AMOUNT AS AT 31 DECEMBER 2016

1,040,796

-

Investments

38,307

58,901

91,715

188,923

Redemption liability

(8,200)

-

-

(8,200)

Exchange differences

(2,534)

(140)

-

(2,674)

Share-based payments, subsidiaries

3,778

-

-

3,778

Acturial gains/ losses IAS 19

3,374

-

-

3,374

Revaluation available-for-sale financial assets

10,301

-

-

10,301

Share in result of participations

249,092

461

-

249,553

Dividend received

(76,548)

-

-

(76,548)

Other

(7,257)

-

-

(7,257)

TOTAL MOVEMENTS IN BOOK VALUE

210,313

59,222 73,860

91,715 91,715

361,250

NET BOOK AMOUNT AS AT 31 DECEMBER 2017

1,251,109

1,416,684

Investments in Consolidated Subsidiaries In 2017, Euronext N.V. acquired the interests in Euronext Corporate Services B.V. and Euronext US Inc. for a total of €38.3 million. For additional information on these interests please refer to Note 4 of the Consolidated Financial Statements. Investments in Associates and Joint Ventures In 2017, Euronext N.V. acquired interests in LiquidShare S.A. and LCH S.A. for a total of €58.9 million. In 2016, Euronext N.V. acquired interests in European Central Counterparty N.V. and Algonext Ltd. for a total of €14.6 million. For additional information on the interest in associates and joint ventures, see Notes 4 and 7 of the Consolidated Financial Statements.

Amounts due from Subsidiaries On 14 August 2017, Euronext N.V. entered into a loan agreement of $110 million with Euronext US Inc. to enable the acquisition of FastMatch Inc. The loan has a maturity of ten years with a fixed interest rate of 3.36%. The interest amount is received annually and recognised in Note 45. On 22 June 2016 Euronext France (Holding) S.A.S. merged with Euronext Paris S.A. Upfront this merger, Euronext N.V. converted €200 million of loan into equity as a capital increase in Euronext France (Holding) S.A.S. After the merger, Euronext N.V. settled the outstanding related party loans for €660 million against the loan payable with Euronext Paris S.A. (see Note 48).

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2017 REGISTRATION DOCUMENT