Worldline - Registration Document 2016

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

Reconciliation between pension commitments and computed provision is presented below:

(in € thousand) Commitment at January 1, 2016

26,867

Service cost Interest costs

2,005

518

Contributions paid

-515

Actuarial gain and loss generated in 2016

6,791 -9,469 26,197 -13,058 13,139

Scope impact

Commitment at December 31, 2016 Non recognized actuarial gain and loss Pensions provision at December 31, 2016

Evaluation is carried out on an individual basis and main parameters of the calculation are described below: Discount rate: 1.4%; ● Future reevaluation of wages: 1.6%; ●

Estimated turnover rate:

●

Executives (i.e. cadres): Decreasing (from 7.80% at the age ● of 25 years old) according to the age and zero as from 56 years old, 56 years old. Non cadres (i.e. non-cadres): Decreasing (from 5.46% at the ● age of 20 years old) according to the age and zero as from

Note 10

Financial borrowings

CLOSINGNETDEBT

Gross value December 31, 2016

Gross value December 31, 2015

20

Up to 1 year 1 to 5 years

(in € thousand)

Bank overdraft Other borrowings

324,686

324,686

272,886

686

686

717

Group current accounts Total Borrowings Group current accounts

324,686

686

325,371

273,603

-991

-991

-3,029

Securities

Note 6 252,594

252,594

252,549

Cash at bank

Note 6

353

Closing net debt

-73,083

-686

-73,768

-23,730

227

Worldline 2016 Registration Document