Worldline - Registration Document 2016

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20
Financial Information concerning the Group’s Assets and Liabilities, Financial Condition andResults
Group Consolidated Financial Statements
177 Worldline 2016 Registration Document
Appendices to the consolidated financial statements 20.1.1.6
General information 20.1.1.6.1
company in the Group. The Company is administrated by a
Board of Directors.
Pontoise. Worldline SA shares are traded on the Euronext Paris
Companies of Pontoise under the reference 378 901 946 RCS
on any other stock exchange and Worldline SA is the only listed
market under ISIN code FR0011981968. The shares are not listed
limited company under French law whose registered office is
Worldline SA, the Worldline Group’s parent company, is a public
Company is registered with the Registry of Commerce and
located at 80, Quai Voltaire, 95870 Bezons, France. The
activities are organized around three axes: Merchant Services &
electronic payment and transactional services sector. Worldline
Services.
Terminals, Financial Services and Mobility & e-Transactional
Worldline is a European leader and a global market player in the
whose shares are traded on the Euronext Paris market, under
Worldline SA is majority-owned by Atos SE, its parent company,
ISIN code FR0000051732.
May 24, 2017.
Board of Directors on February 20, 2017. The consolidated
These consolidated financial statements were approved by the
the General Meeting of shareholders scheduled to take place on
financial statements will then be submitted to the approval of
Accounting rules and policies 20.1.1.6.2
Basis of preparation of consolidated financial statements
the Standing Interpretations Committee (SIC) and the
International Accounting Standards (IAS), the interpretations of
(IFRIC).
International Financial Reporting Interpretations Committee
December 31, 2016. The international standards comprise the
standards, as endorsed by the European Union as at
the International Accounting Standards Board (IASB), the
International Financial Reporting Standards (IFRS) as issued by
accordance with the applicable international accounting
months ended December 31, 2016 have been prepared in
2002, the consolidated financial statements for the twelve
Pursuant to European Regulation No. 1606/2002 of July 19,
Accounting policies applied by the Group comply with those
standards and interpretations, which can be found at:
accordance with the IFRS standards and interpretations, as
the Group’s consolidated financial statements are prepared in
published by the IASB.
interpretations endorsed by the European Union are similar to
As of December 31, 2016 the accounting standards and
International Accounting Standards Board (IASB). Consequently,
the compulsory standards and interpretations published by the
application was mandatory for the Group effective for the fiscal
consolidated financial statements:
year beginning January 1, 2016 had no material impact on the
The new standards, interpretations or amendments whose
Entities: Applying the Consolidation Exception;
Amendments to IFRS 10, IFRS 12 and IAS 28 Investments
●
Interests in Joint Operations;
Amendment to IFRS 11 Accounting for Acquisitions of
●
Amendment to IAS 1 Disclosure Initiative;
●
Amendment to IAS 16 and IAS 38 Clarification of Acceptable
●
Methods of Depreciation and Amortisation;
Statements;
Amendments to IAS 27 Equity Method in Separate Financial
●
2012-2014 Cycle.
Amendments to IFRSs Annual Improvements to IFRSs
●
amended standards in preparing these consolidated statements.
published are effective for annual periods beginning after
A number of new standards and amendments to standards
Worldline Group has not early adopted the following new or
January 1, 2016 and earlier application is permitted. However, the