Worldline - 2019 Universal Registration Document

EXTRA-FINANCIAL STATEMENT OF PERFORMANCE Reporting methodology and scope for non-financial indicators

We referred to documentary sources and conducted ● interviews to: assess the process used to identify and confirm the ● principal risks as well as the consistency of the outcomes, including the key performance indicators used, with respect to the principal risks and the policies presented, and; corroborate the qualitative information (measures and ● outcomes) that we considered to be the most important 1 ; concerning anticorruption and other qualitative information selected, our work was carried out on the consolidating entity. We verified that the Statement covers the consolidated ● scope, i.e. all companies within the consolidation scope in accordance with Article L. 233-16, with the limits specified in the Statement. We obtained an understanding of internal control and risk ● management procedures the entity has put in place and assessed the data collection process to ensure the completeness and fairness of the Information. We carried out, for the key performance indicators and ● other quantitative outcomes 2 that in our judgment were of most significance: analytical procedures that consisted in verifying the ● correct consolidation of collected data as well as the consistency of changes thereto; substantive tests, on a sampling basis, that consisted in ● verifying the proper application of definitions and procedures and reconciling data with supporting documents. These procedures were conducted for a selection of contributing entities 3 and covered between 14% and all of the consolidated data for the key performance indicators and outcomes selected for these tests. We assessed the overall consistency of the Statement in ● relation to our knowledge of the company.

We believe that the procedures we have performed, based on our professional judgment, are sufficient to provide a basis for a limited assurance conclusion; a higher level of assurance would have required us to carry out more extensive procedures. Means and resources Our work engaged the skills of eight people between October 2019 and February 2020.To assist us in conducting our work, we referred to our corporate social responsibility and sustainable development experts. We conducted around twenty interviews with people responsible for preparing the Statement. Conclusion Based on our work, nothing has come to our attention that cause us to believe that the non financial statement does not comply with the applicable regulatory provisions and that the Information, taken as a whole, is not fairly presented in accordance with the Guidelines. Comments Without qualifying the conclusion expressed above and in accordance with Article A. 225-3 of the French Commercial Code, we make the following comments: as mentioned in the methodological note of the statement (”Information about the report”) and the main KPIs tables, the reporting perimeter is limited for some indicators (including Services availability rate, Number of security incidents and Percentage of total employees who received a regular performance and career development review during the year).

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Paris-La Défense, February 19, 2020 One of the Statutory Auditors, Deloitte & Associés

Véronique Laurent Partner

1 Sustainable design; Integrate sustainability at the core of procurement process; Reused and recycled product. 2 Number of employees at the end of the reporting period (legal staff); Total number of employees recruited; Total number of departures (by types); Average hours of training that employees have undertaken during the year; Percentage of total employees who received a regular performance and career development review during the year; Great Place to Work Trust index rate; Global turnover rate; Percentage of females; Percentage of female in Worldline's top positions; Services availability rate; Overall customer Satisfaction from Tactical surveys; Net Promoter Score; Innovative sessions delivered by Worldline for customers; Number of security incidents; Percentage of management employees trained in Code of Ethics - Virtual Classroom; Percentage of employees trained in Code of Ethics - E-learning; Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulation; Proportion of spending on local suppliers at significant locations of operation; Percentage of strategic suppliers evaluated by EcoVadis; Percentage of total expenses assessed by EcoVadis; Energy consumption within the organization (Gj); Energy intensity revenue (Gj/million euros); Energy intensity employee (Gj/employee); Total CO 2 emissions (t); CO 2 emissions by revenue (tCO 2 /million euros); CO 2 emissions by employee (tCO 2 /employee). 3 Worldline France and Worldline System Payment Services Switzerland.

207 Universal Registration Document 2019