Worldline - Registration Document 2016

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

Plan assets Plan assets were invested as follows:

December 31, 2016

December 31, 2015

Equity Bonds Other*

27% 25% 48%

42%

9%

49%

Of which 46% of insurance contracts in 2016 and 48% in 2015. *

where valuations are based on the information provided by the investment managers and the majority relates to insurance contracts. Of these assets the equity and bonds are valued at market value. Of the other assets a small proportion relates to illiquid investments

Summary net impacts on profit and loss and cash The net impact of defined benefits plans on equensWorldline financial statements can be summarized as follows:

Profit and loss

December 31, 2016

December 31, 2015

benefit Other LT

Other LT benefit

Post-employment

Total -5.6 -2.0 -7.6

Post-employment

Total -9.1 -1.9

(in € million)

Operating margin Financial result

-5.5 -2.0 -7.5

-0.1

-9.0 -1.9

-0.1

-

-

Total (expense)/profit

-0.1

-10.9

-0.1

-11.0

Cash impacts of pensions

payments directly made by the Group to the beneficiaries. € 1.6 million, the remaining part of € 1.0 million being benefit magnitude. Contributions in 2017 are expected to be of the same order of

cash contributions to pension or insurance funds for The cash impact of pensions in 2016 was mainly composed of

20

Note 22

Provisions

December 31, 2016

Non- current

December 31,

used Release Release

unused combination Business

Current

2015 Charge

Other*

(in € million)

commitments Project contingencies Litigations and Reorganization Rationalization

4.6

0.7

-2.1

-0.6

-

-0.2

2.3

2.0

0.3

3.6 1.6 0.4

2.0 1.9 0.0

-0.6 -2.4 -0.2

-2.1 -0.3

21.6

-0.1 -0.0 -0.0

24.5

17.5

7.1 0.7

2.8

3.6 0.1

2.8 0.1

-

-

-

Total provisions

10.1 4.6 -5.3 -3.1

24.4 -0.3

30.4 22.4 8.0

Other movements mainly consist of currency translation adjustments. *

2014 31 December

Release

used unused Release

combination Business

2015 31 December

Current current Non-

Charge

Other*

(In € million)

commitments Project contingencies Litigations and Reorganization Rationalization

4.2

2.8

-1.7

-0.7

-

-

4.6

3.5

1.1

5.0 1.3 0.5

1.3 1.0

-0.4 -0.7 -0.1

-2.0

- - - -

-0.2

3.6 1.6 0.4

1.2 0.7

2.4 0.9 0.4

- -

- -

-

-

Total provisions

11.0 5.0 -2.9 -2.8

-0.2

10.1 5.4 4.8

Other movements mainly consist of currency translation adjustments. *

205

Worldline 2016 Registration Document