Worldline - Registration Document 2016

Financial Information concerning the Group’s Assets and Liabilities, Financial Condition andResults Parent Company summary financial statements

e-Consumer & Mobility. business divisions: e-Ticketing, e-Government Collection and the 3 Global Business Lines: compared with last year, with contrasted evolutions between 2016 revenue amounts to € 434.8 million, decreasing by 5.7% September 30, 2016; only three quarters due to the transfer to Equens as of Financial Processing & Software Licensing activities cover ● termination of the Radar contract from the second half of Mobility & e-Transactional Services is impacted by the ● 2016; resumed growth during the second semester. projects in e-Commerce during the first half of the year but Merchant Services & Terminals was impacted by less ● halfyear. by the termination of Radar and Cedicam contracts in second Worldline posted an Operating result of €-4,4 million impacted financial statements. Worldline Group and consequently establishes consolidated The company Worldline SA is the parent company of the Worldline acts as the parent company for the Worldline Group financial flows with its subsidiaries to reflect the services overhead, corporate and central functions. It also establishes and as such supports a significant share of the costs related to Group. rendered from the parent company to the companies of the

player in payment services in Europe, based in Utrecht. This leadership in payment services in Europe. Equens is a major extensive pan-European reach, with leading positions and a transaction provides the enlarged Worldline Group with an The Nederland’s, Germany, Italy, Nordics). strong commercial presence in key countries (France, Belgium, This transaction is structured in two steps: shareholders of Equens; 63.6% controlled by Worldline and 36.4% by the historical groups in Europe to create “equensWorldline”, which is through a merger of the respective activities of the two A share transaction for the financial Processing activities, ● A cash transaction on the Commercial Acquiring activity, ● whereby Worldline will buy 100% of Paysquare from Equens tab after). activities, in exchange a participation in equensWorldline (see BV its French Financial Processing & Software Licensing As per the terms of transaction, Worldline SA brought to Equens 2019 on all the shares owned by minority shareholders. also from a call option exercisable in cash or in shares earliest in shareholder’s of equensWorldline decides to sell its stakes and benefit notably from pre-emptive rights in case a minority Under the shareholder’s agreement, from 2017, Worldline SA will value and paid for by Equens securities. SA are as follows, the net assets having been contributed at fair impact of this transaction in the Company accounts of Worldline The transaction has been closed as of September 30, 2016. The for € 113 million.

Highlights 20.2.2.2

20

Equens group in order to join forces to reinforce the Worldline’s The Worldline Group has reached an agreement with the

December 31, 2016

(in € thousand)

Net book value intangible asset Net book value tangible asset

549

1,010 6,759 -1,667 6,651

Net book value Investments Mantis and Arabor

Other Assets/liabilities

Assets at historical value

Assets at Fair value

254,517 247,866

Net P&L Impact

This transaction is exempt from taxation insofar as Worldline benefits from a preferential treatment granted by the tax authorities.

219

Worldline 2016 Registration Document