WORLDLINE_REGISTRATION_DOCUMENT_2017

Risk Factors [GRI 102-15] and [GRI 102-11] Internal Control [GRI 102-16] [GRI 102-17] [GRI 102-25] [GRI 102-33] [GRI 102-34] [GRI 103Socioeconomic compliance]

F.7

Internal Control [GRI 102-16] [GRI 102-17] [GRI 102-25] [GRI 102-33] [GRI 102-34] [GRI 103-3 Socioeconomic compliance]

The internal control system whose definition is stated in Section F.7.1 below relies on the internal control reference framework prescribed by the AMF (Autorité des Marchés Financiers). The “general principles” section of the AMF framework has been used to describe in a structured manner the components of the internal control system – Section F.7.3 Components of the

internal control system. Specific attention has been given to the internal control system relating to accounting and financial information, in compliance with the application guide of the AMF - see section F.7.4 Systems related to accounting and financial information. Internal control players are described in Section F.7.2 Internal control system players.

Internal control definition and objectives

F.7.1

Internal control system put in place by the Company aims to ensure: Compliance with applicable laws and regulations; ● Application of instructions and directional guidelines settled ● by general management;

Correct functioning of Company’s internal processes in ● order to establish the operational effectiveness efficiency, the safeguarding of its assets and the reliability of financial information; Reliability of financial information. ●

One of the objectives of internal control procedures is to prevent and control risks of error and fraud. As for any internal control system, this mechanism can only provide reasonable assurance and not an absolute guarantee against these risks.

Internal control systemplayers

F.7.2

F

The main bodies involved in the implementation of internal control procedures at Worldline are as follows:

The Executive Committee is set up to lead the operational performance of the Group. Management Committees, at different levels, are responsible for implementing and monitoring the internal control system within their respective areas of responsibility. Audit, Risk andCompliance (ARC) Committee The Audit Risks and Compliance Committee has been setup under the supervision of Group Internal Audit, in order to strengthen the local supervision of Internal Control topics. Its purpose is to share the main audit conclusions with local management, and to review action plans related to identified weaknesses or potential risks. Operational Control The role of Operational Control is to guide overall security, quality, compliance and operational governance in order to create and maintain strong relationships of trust with the Group’s clients.

Board of Directors supported byAudit Committee The Board of Directors prepares governance rules detailing the Board’s role supported by its Committees. Those Committees enlighten the Board as to the quality of the internal control system. The Audit Committee, in particular, is informed of the content and the implementation of internal control procedures used to ensure the reliability and accuracy of financial information and operations and stays informed about the proper implementation of the Internal Control System. Generalmanagement, Executive Committee and Management Committees General management is responsible for the management of the Group’s business and focuses [on strategic aspects to develop the Group as well as the operational management]. As part of its role, general management defines the framework of the internal control system.

285

Worldline 2017 Registration Document