Worldline - 2019 Universal Registration Document

E

FINANCIALS Parent company financial statements

Exceptional items from ordinary activities are those whose achievement is not related to the current operation of the business either because they are unusual in amount or impact or because they rarely occur. Tax consolidation agreement As per article 223-a of the French Fiscal Code, Worldline signed a group tax consolidation agreement with its French subsidiaries with effect as of January 1, 2015. Subsidiaries that are part of this tax consolidation are: Worldline Participation 1; ● Similo; ● Identity of Worldline parent company E.6.4.4 As at December 31, 2019, Worldline SA is consolidated by Atos SE under the equity method, following the sale by Atos SE of circa 34% of Worldline shares during the year 2019.

Santeos;

●

Worldline Bourgogne.

●

Worldline, as the parent company of the Group, is designated as the only entity liable for the corporate tax of the group tax consolidation. The agreement respects the neutrality principle to the extent that, during the integration period within the Group, each entity has to report in its account a tax income or expense equal to what it would report if it was not integrated in the Group. The group tax consolidation benefits from ever green carry forward of the tax losses.

At the beginning of February 2020, Atos reduced its participation to 4% of the share capital, leading to the exit of Worldline from the Atos consolidation scope.

Notes to the financial statements E.6.4.5

Intangible assets

305 305 306 307 308 308 309 310 310

Trade accounts, notes payable and other

Note 1

Note 11

liabilities

312 312 313 313 314 314 314 315 316 316

Tangible fixed assets Financial fixed assets

Note 2

Deferred income

Note 12

Note 3

Revenue

Note 13

Trade accounts and note receivable

Note 4

Financial results

Note 14

Other receivables Cash and securities Prepaid expenses Shareholders’ equity

Note 5

Non recurring items

Note 15

Note 6

Taxes

Note 16

Note 7

Off-balance sheet commitments

Note 17

Note 8

Related parties

Note 18

Provisions

Note 9

Other information Subsequent events

Note 19

Financial borrowings

311

Note 10

Note 20

304

Universal Registration Document 2019