Worldline - 2019 Universal Registration Document

FINANCIALS Consolidated financial statements

As at December 31, 2017 Charge

Business combina-

As at December 31, 2018 Current

Release used

Release unused

Non- current

tion Other*

(In € million)

Project commitments

3.0

0.5

-0.6

-0.1

-

-0.1

2.7

1.6

1.0

Litigations and contingencies Reorganization Rationalization Total provisions

21.3

2.0 1.8

-1.3 -1.7

-6.0 -0.3

15.0

-0.3

30.7

14.8

16.0

1.9 0.0

3.0

- -

4.7 0.0

4.3

0.3

-

-

-

-

-

-

26.2

4.3

-3.6 -6.4 18.0 -0.4 38.1

20.7

17.4

Other movements mainly consist of currency translation adjustments. *

The closing position of contingency provisions of € 54.5 million included a number of litigation issues, such as tax contingencies and social disputes, guarantees given on disposals and other disputes with clients and suppliers.

The Legal department and the lawyers of the Group closely monitor these situations with a view to minimize the ultimate liability.

Shareholder equity Note 12

12.1 Equity attributable to the owners of the parent

Accounting policies/principles Treasury stock

Worldline shares held by the parent company are recorded at their acquired cost as a deduction from consolidated shareholders’ equity. In the event of a disposal, the gain or loss and the related tax impacts are recorded as a change in consolidated shareholders’ equity.

E

In February, in July, in September and in December 2019, 209,540 new shares were created following the exercise of: The stock-options plan from the September 2014, ● September 2015 and September 2016 plans; The free shares plan; ●

The employee share purchase plan.

●

At the end of December 2019, the total of shares reached at 182,764,457 with a nominal value of € 0.68 Common stock was increased from € 124,137,343.56 as of January 1, 2019 to € 124,279,830.76 at the end of December 2019.

12.2 Non-controlling Interests

As at December 31, 2019

As at December 31,

Capital Increase

2018 2019 Income

Dividends

Other

(In € million)

equensWorldline

208.9 208.9

26.8 26.8

- -

- -

-235.8 -235.8

- -

Total

12.3 Earnings per Share

Accounting policies/principles Basic earnings per share are calculated by dividing the net income (attributable to owners of the parent), by the weighted average number of ordinary shares outstanding during the period. Treasury shares are not taken into account in the calculation in the basic or diluted earnings per share. Diluted earnings per share are calculated by dividing the net income (attributable to owners of the parent), adjusted for the financial cost (net of tax) of dilutive debt instruments, by the weighted average number of ordinary shares outstanding during the period, plus the average number of shares which, according to the share buyback method, would have been outstanding had all the issued dilutive instruments been converted.

281 Universal Registration Document 2019