Worldline - 2019 Universal Registration Document

FINANCIALS Consolidated financial statements

Land and buildings

IT equipments Other assets

Total

(In € million)

Gross value As at January 1, 2019

62.8 5.7 0.0 0.0 0.1 -1.8 0.4 67.1

277.4

38.9

379.0 59.7 -0.2 -31.3

51.6 -0.2

2.4 0.0

Additions

Impact of business combination

-30.5

-0.8 -0.5

Disposals

1.7

1.3

Exchange differences

-5.6

0.0

-7.5 -1.7

IAS 17 reclass to right-of-use*

9.3

-11.3 28.7

Other

303.6

399.4

At December 31, 2019 Accumulated depreciation As at January 1, 2019 Depreciation charge for the year

-44.8

-168.3

-19.9

-233.0

-4.5 0.0 -0.1

-43.7 24.3

-2.0

-50.3

0.3 0.2 0.0 1.3

24.6 -1.1 5.0 -0.7

Disposals/Reversals Exchange differences

-1.2 3.5 -1.9

1.5

IAS 17 reclass to right-of-Use*

-0.1

Other

-48.1

-187.2

-20.2

-255.5

At December 31, 2019 Net value As at January 1, 2019 At December 31, 2019

18.0 19.0

109.1 116.4

19.0

146.0 143.9

8.5

Linked to IFRS 16 first application (cf. note Accounting rules & policies). *

Land and buildings

IT equipments Other assets

Total

E

(In € million)

Gross value As at January 1, 2018

60.8 4.0 0.0 -1.5 -0.1 -0.5 62.8

268.5

31.2 12.4

360.5 48.5 24.7 -47.2

Additions

32.1 22.8

Impact of business combination

1.9

Disposals

-44.4

-1.3 -2.2 -3.1 38.9

Exchange differences

-2.6

-4.9 -2.6

Other

1.0

As at December 31, 2018 Accumulated depreciation As at January 1, 2018 Depreciation charge for the year

277.4

379.0

-40.3

-171.6 -38.2

-19.4

-231.4

-4.8 1.4 0.0 -1.2

-2.9

-45.8

Disposals/Reversals Exchange differences

40.5

1.3 1.2

43.1 2.5 -1.4

1.3

Other

-0.2

-0.1

As at December 31, 2018 Net value As at January 1, 2018 As at December 31, 2018

-44.8

-168.3

-19.9

-233.0

20.5 18.0

96.9 109.1

11.8 19.0

129.2 146.0

Tangible capital assets of the Group mainly include computer equipment used in the production centers, particularly in the processing datacenters, and Terminals rented to merchants. Land and buildings are mostly composed of technical infrastructures of datacenters.

275 Universal Registration Document 2019