WORLDLINE_REGISTRATION_DOCUMENT_2017

Financials Consolidated financial statements

BREAKDOWNOFDEFERREDTAXASSETSANDLIABILITIES BYNATURE

Tax losses carry forward

Customer relationships Fixed assets

Pensions

Other

Total

(In € million)

As at December 31, 2015 Charge to profit or loss for the year

11.7

-2.2

9.5 -5.5

17.5

1.3

37.8 -10.4 -30.9

2.7 3.2

1.7

1.6 9.6 5.2

-10.9 19.7

Change of scope Charge to equity Reclassification

-26.9

-36.5

- - -

- -

-

-0.5

4.7 0.0

-1.7 -3.0

-

1.7 0.3

Exchange differences

-0.2

-0.1

-3.0 -1.9

As at December 31, 2016 Charge to profit or loss for the year

17.6

-27.6

-37.2

33.8

11.6

7.5

4.1

-9.5

0.4 0.2

5.3

7.8

Change of scope Charge to equity Reclassification

- -

-13.8

5.3 0.9

-

-8.3 -1.4 -0.2 -1.0 -5.0

-

-2.4 -0.2 -0.1

0.1

-0.2 -0.1

3.9 0.4

-14.2

10.5 -1.0

Exchange differences

-0.2

As at December 31, 2017

24.8

-33.0

-54.9

31.7

26.5

TAXLOSSES CARRYFORWARDSCHEDULE (BASIS)

12 months ended December 31, 2016

12 months ended December 31, 2017

Recognized Unrecognized

Total

Recognized Unrecognized

Total

(In € million)

2020 2021

-

-

-

0.6

6.3

6.9

3.0

6.6

9.6

-

-

-

Tax losses available for carry forward for 5 years and more Ordinary tax losses carry forward Evergreen tax losses carry forward Total tax losses carry forward

0.0 3.0

0.0 6.6 3.0

0.0 9.6

12.7 13.3 48.8

0.0 6.3

12.7 19.5 69.9

E

84.8

87.7

21.1

87.8

9.5

97.3

62.1

27.4 89.4

Countries with the largest tax losses available for carry forward were France (€ 55.6 million), Spain (€ 18.9 million), Germany (€ 9.5 million), Poland (9.1 million) and Italy (€ 1.2 million).

DEFERREDTAXASSETSNOTRECOGNIZEDBYTHEGROUP

12 months ended December 31, 2016

12 months ended December 31, 2017

(In € million)

Tax losses carry forward Temporary differences

1.8

6.1

20.0

17.8

Total

21.8

23.9

Note 10

Non-controlling Interests

As at December 31,

As at December 31, 2017

Capital Increase

2016 2017 Income

Dividends

Other

(In € million)

Equens

160.9

27.9

- -

- -

-13.8 -13.8

175.1

Total

160.9

27.9

175.1

219

Worldline 2017 Registration Document

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