Worldline - 2019 Universal Registration Document

E

FINANCIALS Consolidated financial statements

The plans impacting the 2019 charge for € 12.8 million are detailed as follows:

July 25, 2016

French plan

Foreign plan

July 24, 2017

July 21, 2018

January 2, 2019

July 24, 2019

Grant Date

January 2, 2017

Number of shares granted Share price at grant date (in €)

229,250 133,000

229,500 441,000 336,685 93,700 326,965

26.87

26.87

26.78 33.24

51.10

41.62 65.65

February 1, 2019

July 25, 2018

July 25,

July 24, 2020

July 20, 2021

March 31, 2022

July 24, 2022

Vesting Date(s)

2019 September 1, 2019

April 1, 2019

Expected Life Lock-up period

2 years 3 years 2.0/2.65/3.25 years 3 years 3 years 3 years 3 years

1 year

- - -

- - -

- - -

- - -

- - -

- - -

Risk free interest rate

-0.047%

Borrowing-lending spread Expected dividend yield Fair value of shares granted (in €) Expense recognized in 2019 (in € million)

4.0% 1.1%

1.1%

1.1% 1.1% 1.1% 1.1% 1.1%

26.28 25.99 26,17/26,00/25,84 32.16 49.44 40.16 63.52

0.7

0.8

4.8

4.5

0.7

1.4

Stock option plans Rules governing the stock options plans are as follows: To exercise the option, the grantee must generally be an ● employee or corporate officer of the Group or a company employee related to Worldline at the time of grant and vesting; Vesting is conditional on the achievement of performance ● criteria, financial and non-financial; The financial performance criteria are the following: ● Group Organic Revenue Growth, and ●

Group Operating Margin before Depreciation and ● Amortization (OMDA), and Group Free Cash Flow before acquisition/disposal and ● variation of equity and dividends (FCF); The vesting period varies according to the plans rules but ● never exceeds 3.5 years; The option expiration date never exceeds 10 years after ● the grant date; The exercise of the option is equity-settled. ●

The Group recognized a total expense of € 0.8 million on stock options detailed as follows:

Number of options initially granted

2019 Expense (in € million)

Number of options vested

Grant Date

Vesting Date May 25, 2018 May 25, 2018 July 20, 2021

May 25, 2016 August 16, 2016

0.0  0.0  0.6 0.2

196,000 45,000 262,000

179,000 45,000

July 21, 2018

- - -

January 2, 2019 July 24, 2019

130,550 March 31, 2022 98,600 July 24, 2022

0.1

Total

0.8

732,150

262

Universal Registration Document 2019