EURONEXT_Registration_Document_2017

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FINANCIAL STATEMENTS

Notes to the Company Financial Statements

NOTE 42 AVAILABLE-FOR-SALE FINANCIAL ASSETS

The available-for-sale financial assets of €105.7 million represent the direct investments in Euroclear plc. and Algomi Ltd. For additional information see Note 19 of the Consolidated Financial Statements.

NOTE 43 OTHER RECEIVABLES

For additional information on the other receivables positions, a reference is made to Note 32.4 of the Consolidated Financial Statements.

NOTE 44 TRADE AND OTHER RECEIVABLES

AS AT 31 DECEMBER 2017

AS AT 31 DECEMBER 2016

In thousands of euros

Trade receivables

11,382

10,455

Less provision for impairment of trade receivables

(22)

(46)

Trade receivables net

11,360

10,409

Related party receivables

20,089

14,993

Tax receivables (excluding income tax)

2,838

1,756

Prepayments and accrued income

7,913

7,794

Other receivables

-

41

TOTAL

42,200

34,993

The fair value of the receivables approximates the book value, due to their short-term character As of 31 December 2017, the total amount of trade receivables that were past due but not impaired was €3.2 million (2016: €2.2 million) of which €0.3 million (2016: €0.7 million) was overdue more than three months.

NOTE 45 CURRENT RELATED PARTY LOANS

AS AT 1 JANUARY 2017 LOANS ADVANCED INTEREST ACCRUED

AS AT 31 DECEMBER 2017

In thousands of euros

Current Euronext Corporate Services B.V.

-

33,784

-

33,784

Interest receivable on non current intercompany loans

-

-

1,180

1,180

Interest receivable on current intercompany loans

-

-

10

10

TOTAL

-

33,784

1,190

34,974

request upon 48 hours’ notice. The interest amount is paid received and based on EONIA OIS and EURIBOR 3 months as reference rates plus 0.125%.

The fair value of the related party loans receivable approximate their carrying values. The €33.8 million loan receivable from Euronext Corporate Services B.V. has no maturity and is repayable at lender’s or borrower’s

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2017 REGISTRATION DOCUMENT