WORLDLINE_REGISTRATION_DOCUMENT_2017

Financials Consolidated financial statements

Inter-segment transfers or transactions are entered into under normal commercial terms and conditions that would also be available to unrelated third parties.

No external customer generates more than 10% of total Group sales. The operating segment information for the period was the following:

Mobility &e-transactional

Merchant Services

Financial Services

services Total Group

(In € million)

12 months ended December 31, 2017 External revenue by Global Business Lines

535.5 33.6%

708.3 44.4%

350.0

1,593.9

% of Group revenue

22.0% 100.0%

12 months ended December 31, 2016 External revenue by Global Business Lines

439.6 33.6%

500.0 38.2%

369.6

1,309.2

% of Group revenue

28.2% 100.0%

The “Merchant Services” external revenue is presented net of interchange bank commissions received on behalf credit card companies.

Mobility &e-transactional services

Merchant Services

Financial Services

Global structures

Total Group

(In € million)

12 months ended December 31, 2017 Operating Margin before Depreciation and Amortization (OMDA)

112.3 21.0%

202.1 28.5%

43.6

-22.6

335.4

% revenue

12.5%

-1.4% 21.0%

12 months ended 31 December 2016 Operating Margin before Depreciation and Amortization (OMDA)

99.3

130.6 26.2%

51.5

-22.6

258.7

% revenue

22.6%

13.9%

-1.7% 19.8%

E

Operating margin before depreciation and amortization (OMDA) represents the underlying operational performance of the current business and is determined as follows:

12 months ended December 31, 2017

12 months ended December 31, 2017

Variation

(In € million)

Operating margin

253.1

196.6

56.4 35.9 -6.2 -13.1

+ Depreciation of fixed assets

90.5

54.6

+ Net book value of assets sold/written off +/- Net charge/(release) of pension provisions

1.1

7.3 3.0

-10.1

+/- Net charge/(release) of provisions

0.8

-2.8

3.6

OMDA

335.4

258.7

76.6

The assets detailed above by Global Business Lines are reconciled to total assets as follows:

Merchant Services Financial Services

Mobility &e-transactional services

Shared (Not allocated)*

Total Group

(In € million)

As at December 31, 2017 Total fixed assets by Global Business Lines

605.6 427.3 45.8% 136.3

690.6 480.6 51.5% 171.7

56.7 25.8 2.8% 27.5

62.7 1,415.6

Goodwill

-

933.8

% of Group goodwill

- 100.0%

Other intangible assets

17.1 352.6

Tangible assets 45.5 129.2 Part of intangible and tangible assets are not directly attributable to one single Global Business Lines as they are mutualized assets usable and * shared between the three GBL. 42.0 38.3 3.3

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Worldline 2017 Registration Document