WORLDLINE_REGISTRATION_DOCUMENT_2017

E

Financials Consolidated financial statements

Merchant Services Financial Services

Mobility &e-transactional services

Shared (Not allocated*)

Total Group

(In € million)

As at December 31, 2016 Total fixed assets by Global Business Lines

404.6 293.6 38.3%

655.1 446.9 58.3% 182.4

57.1 25.9 3.4% 26.2

65.5 1,182.3

Goodwill

-

766.4

% of Group goodwill

- 100.0%

Other intangible assets

88.9 22.1

14.5 312.1

Tangible assets 51.0 103.8 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. 25.8 5.0

The geographical segment information for the period was the following:

North & South Europe

Germany & CEE

Emerging Markets

Total Group

France Belgium

UK Netherlands

(In € million)

12 months ended December 31, 2017 External revenue by geographical area 402.7

358.5

236.0

107.9

194.1

137.8

156.9 1,593.9

% of Group revenue

25.3% 22.5% 14.8% 6.8% 12.2% 8.6% 9.8% 100.0%

12 months ended 31 December 2016 External revenue by geographical area 428.5

358.5

159.0

124.0

67.1

56.5

115.7 1,309.2

% of Group revenue

32.7% 27.4% 12.1% 9.5% 5.1% 4.3% 8.8% 100.0%

The non-current assets are mainly comprised of goodwill and capitalized development expenses which are non attributable by geographical area because they are allocated to several areas. The rest is composed of tangible assets which are not significant. Therefore, it is not relevant to present the non-current assets by geographical area.

Note 4

Personnel expenses

12 months ended December 31, 2016

12 months ended December 31, 2017 % Revenue

% Revenue

(In € million)

Wages, salaries & social security charges

-617.2

38.7%

-526.9

40.2%

Tax, training, profit-sharing

-5.0

0.3%

-6.5

0.5%

Net (charge)/release to provisions for staff expenses Net (charge)/release to provisions for pensions and similar benefits

0.6

0.0%

0.1

0.0%

10.1

-0.6%

-3.0

0.2%

Total

-611.6

38.4%

-536.3

41.0%

In 2017, the net charge to provision for pensions and similar benefit has been impacted by the change in the plan rules for the Railways Pension Scheme in the UK. See Note 21 – Pensions and similar benefits.

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Worldline 2017 Registration Document