Worldline - Registration Document 2016

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

Note 27

Related parties

The related parties include: which are not part of the Worldline’s consolidation scope; Worldline’s parent company (Atos SE) and its subsidiaries ● the entities that are controlled or jointly controlled by a Group, the entities that are a post-employment defined benefit plan for the benefit of the employees of the Group or member of the key management personnel of the Group; and The entities that are controlled or jointly controlled by the ● The key management personnel of the Group, defined as ● persons who have the authority and responsibility for planning, directing and controlling the activity of the Group, namely members of the Board of Directors as well as the

Transactions between Worldline and its subsidiaries, which are related parties, have been eliminated in consolidation and are not disclosed in this note. Transactions between the related parties The main transactions between the related entities are composed of: The reinvoicing of the premises; ● The invoicing of delivery services such as personnel costs or ● use of delivery infrastructure; The invoicing of administrative services; and ● The interest expenses related to the financial items. ● These transactions are entered into at market conditions.

Chief Executive Officer.

The related party transactions are detailed as follows:

12 months ended December 31, 2016

12 months ended December 31, 2015

(in € million)

Revenue

47.7

50.6

Operating income/expenses Other operating expenses Net cost of financial debt

-104.8

-118.4

-1.4 -0.7

-1.0 -1.1

The receivables and liabilities included in the statement of financial position linked to the related parties are detailed as follows:

12 months ended December 31, 2016

12 months ended December 31, 2015

(in € million)

20

Trade accounts and notes receivables

12.1 22.7

23.0 19.7

Other current assets

Current accounts & cash agreement – Assets

1.4

0.1

Trade accounts and notes payables

47.0

26.1

Other current liabilities

2.2 2.5

7.1 9.0

Current accounts & cash agreement with Atos entities – Liabilities

The off balance sheet commitments regarding the related parties are detailed as follows:

Maturing

2016 December 31,

December 31, 2015

Up to 1 year

1 to 5 years

Over 5 years

(in € million)

Operating leases: land, buildings, fittings Operating leases: IT equipment

29.4

5.6 0.1

20.9

2.9

31.7

0.1

-

-

0.1

Non-cancellable purchase obligations (> 5 years)

0.5

0.1 5.8

0.3

0.1 3.0

0.5

Commitments

30.0

21.2

32.3

Total

30.0

5.8

21.2

3.0

32.3

209

Worldline 2016 Registration Document