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Financial Information concerning the Group’s Assets and Liabilities, Financial Condition andResults
Group Consolidated Financial Statements
216
Worldline
2016 Registration Document
fulfilment of objectives, and verifying the overall consistency
cash-generating units (CGU) in terms of profitability and the
reviewing the outlooks for each of the smallest groups of
under management’s supervision. We have reviewed the
from the strategic plans prepared by each of these CGUs
of the assumptions adopted with the forecast data taken
appropriate disclosure.
Note 13 to the consolidated financial statements provides
calculations performed by your company and verified that
financial statements provides appropriate disclosure.
We also verified that the Note 14 to the consolidated
with regard to the business plans of the underlying projects.
internal development costs recognized in the balance sheet
available to us, our work consisted in analyzing the
development costs. Based on the information made
outlines the principles and methods used to recognize
Section 20.1.1.6.2 of the consolidated financial statements
The Note “Intangible assets other than goodwill” under
●
assessing the capitalized amounts and the valuation of
procedures used to capitalize and amortize these costs and
ensuring that the methods were correctly applied, and in
information made provided to us, our work consisted in
applied with respect to revenue recognition. Based on the
the consolidated financial statements outlines the methods
The Note “Revenue recognition” under Section 20.1.1.6.2 of
●
assessing the appropriateness of the information provided
estimates used by management.
consisted in assessing the reasonableness of the accounting
in the note mentioned above. In addition, our work also
opinion in the first part of this report.
whole and therefore contributed to the expression of our
approach for the consolidated financial statements taken as a
These assessments were performed as part of our audit
Specific verification
III.
information presented in the Group’s management report.
standards applicable in France, we have also verified the
As required by French law, in accordance with professional
consistency with the consolidated financial statements.
We have no matters to report as to its fair presentation and its
Neuilly-sur-Seine, March
30, 2017
The Statutory Auditors
French original signed by
Deloitte & Associés
Jean-Pierre Agazzi
Grant Thornton
French member of Grant Thornton International
Victor Amselem