Worldline - Registration Document 2016

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

Note 16

Tax

Tax consolidation agreement Worldline fiscal tax group presents indefinably usable loss carry forward which reach € 29 million at year end

Decrease and increase of the future tax charge ofWorldline taxed separately At year end, decreases and increases of the future tax charge were broken down as follows:

Basis Decrease

Basis Increase

(in € thousand)

Temporary differences

15,062

- -

Total

15,062

No deferred tax assets or liabilities had been recognized.

BREAKDOWNBETWEENNET INCOMEONORDINARYACTIVITIESANDNON-RECURRING ITEMS

Before tax Computed tax

Net amount

(in € thousand)

Net income on ordinary activities

-3,673

-3,673

Non recurring items, tax credit and employee participation

238,796

2,010

240,806

Total

235,123

2,010

237,133

with a withholding tax of €-0.3 million. During the year, Worldline received a tax credit for the research tax credit for € 1.8 million, the tax consolidation bonus for € 0.6 million,

Note 17

Off-balance sheet commitments

COMMITMENTS GIVEN

December 31, 2016

December 31, 2015

(in € thousand)

Other guarantees

2,900

2,900

Total

2,900

2,900

COMMITMENTS RECEIVED

December 31, 2016

December 31, 2015

(in € thousand)

Bank guarantees Other guarantees

-

-

498

498

Total

498

498

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Worldline 2016 Registration Document