Worldline - Registration Document 2016

Financial Information concerning the Group’s Assets and Liabilities, Financial Condition andResults Group Consolidated Financial Statements

Amounts recognized in the financial statements The amounts recognized in the balance sheet as at December 31, 2016 rely on the following components, determined at each benefit plan’s level:

December 31, 2016

December 31, 2015

(in € million)

Amounts recognized in financial statements consist of: Prepaid pension asset – post employment plans

1.5

4.7

Accrued liability – post employment plans Accrued liability – other long term benefits Net amounts recognized – Total Components of net periodic cost Service cost (net of employees contributions)*

-128.0

-78.5

-3.6

-1.0

-130.1

-74.8

7.6

9.1

Prior service cost

-1.5 -0.5

- -

Actuarial (gain)/loss in other long term benefits

Operating expense

5.6 5.2

9.1 4.7

Interest cost

Interest income

-3.2

-2.8

Financial expense

2.0

1.9

Net periodic pension cost – Total expense/(profit) Of which, net periodic pension cost – post employment plans Of which, net periodic pension cost – other long term benefits Change in defined benefit obligation Defined benefit obligation – post employment plans at January 1 Defined benefit obligation – other long term benefits at January 1 Total Defined Benefit Obligation at January 1

7.6

11.0

7.5 0.1

10.9

0.1

184.8

178.6

1.0

1.0

185.8

179.6

Exchange rate impact

-10.5

4.5 9.1 4.7 0.8

20

Service cost (net of employees contributions)

7.6 5.2 0.7

Interest cost

Employees contributions

Plan amendments

-1.5 52.5 -3.5 22.9

-

Business combinations/(disposals)

1.8

Benefits paid

-2.9 -9.8

Actuarial (gain)/loss – change in financial assumptions Actuarial (gain)/loss – change in demographic assumptions

6.6 0.7

0.7

Actuarial (gain)/loss – experience results

-2.7

Defined benefit obligation at December 31

266.5

185.8

Including – in 2015 – € 1.4 million linked to the transfer of staff from Atos – Note 5 “Personnel expenses”. *

The weighted average duration of the liability is 17.7 years.

203

Worldline 2016 Registration Document