WORLDLINE_REGISTRATION_DOCUMENT_2017

E Financials

Introduction

170

Principal Factors Affecting the Group’s Revenue and Profitability Summary Description of Principal Income Statement Line Items

170

175

Operational review E.1

177 177 178 179 180 181 183 184 186 186

E.1.1 E.1.2 E.1.3

Significant events of the year

Executive Summary

Statutory to constant scope and foreign

exchange rates reconciliation

Revenue profile evolution E.1.4

E.1.5

Performance by Global Business Line

Performance by geography E.1.6

E.1.7

Commercial activity

Integration and synergy plans E.1.8

Human resources E.1.9

2018 Objectives E.2

187

Financial review E.3

187 187 190

E.3.1

Income statement

Cash flow E.3.2

Financing policy E.3.3

191

Consolidated financial statements E.4

192

Statutory auditors’ report on the consolidated E.4.1. financial statements for the year ended December 31, 2017 Consolidated statement of comprehensive E.4.3. income Consolidated statement of financial position E.4.4. Consolidated cash flow statement E.4.5. Consolidated statement of changes in E.4.6. shareholder’s equity Appendices to the consolidated financial E.4.7. statements Statutory auditors’ report on the financial statements for the year ended December 31, 2017 Statutory auditors’ special report on regulated E.5.2 agreements and commitments with third parties – Shareholders’ Meeting held to approve the financial statements for the year ended December 31, 2017 E.5.1 Consolidated Income Statement E.4.2.

192 198

198 199

200

E

201

202

Parent company financial statements E.5

238

238

243 244

Worldline SA financial statements E.5.3 Notes to Worldline statutory financial E.5.4 statements

245

Worldline SA five years financial summary E.6 (fromParent company financial statements)

258

Non-IFRS financial measures E.7

259 259 259 260

E.7.1 E.7.2

OMDA

Free Cash Flow

EBITDA E.7.3

Related Party Transactions E.8

261

Agreements entered into in connection with E.8.1 the reorganization transactions

261 263

Other related party transactions E.8.2

169

Worldline 2017 Registration Document