WORLDLINE_REGISTRATION_DOCUMENT_2017

E

Financials Consolidated financial statements

Note 11

Earnings per Share

12 months ended December 31, 2016

12 months ended December 31, 2017

(In € million and shares)

Net income - Attributable to owners of the parent [a]

105.5

144.2

Impact of dilutive instruments

-

-

Net income restated of dilutive instruments - Attributable to owners of the parent [b]

105.5

144.2

Average number of shares outstanding [c]

132,557,598

132,102,935

Impact of dilutive instruments [d]

771,637

323,007

Diluted average number of shares [e]=[c]+[d] Earnings per share (in €) [a]/[c] Diluted earnings per share (in €) [b]/[e]

133,329,234

132,425,942

0.80

1.09

0.79

1.09

Basic and diluted earnings per share are reconciled in the table below. Potential dilutive instruments comprise stock options, which do not generate any restatement of net income used for the diluted EPS calculation. The average number of stock

options not exercised in December 2017 amounted to 2,270,174 shares. As of end of December 2017, potential dilutive instruments comprised stock subscription (equivalent to 771,637

options).

Note 12

Goodwill

Impact of business combination

As at December 31, 2017

As at December 31, 2016

Disposals Depreciations

Exchange rate fluctuations

(In € million)

Gross value

767.0

- - -

175.6

-8.2

934.4

Impairment loss

-0.6

-

-

-0.6

Carrying amount

766.4

175.6

-8.2

933.8

Impact of business combination

As at December 31, 2015

Disposals Depreciations

Exchange rate fluctuations

As at December 31, 2016

(In € million)

Gross value

380.7

- - -

387.4

-1.1

767.0

Impairment loss

-0.6

-

-

-0.6

Carrying amount

380.1

387.4

-1.1

766.4

As of 31 December 2017, goodwill mainly corresponds to: € 243.3 million related to Banksys acquisition; ● € 437.6 million related to acquisitions of Equens/Paysquare and Cataps. The impact of business combination includes € 32.0 million ● related to Cataps acquisition; € 42.3 million related to the acquisition of First Data Baltics; ● € 33.4 million related to the acquisition of Digital River World Payments; ● € 45.5 million related to the acquisition of MRL Posnet. ●

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Worldline 2017 Registration Document