Worldline - 2020 Universal Registration Document

FINANCIALS Financial review

In addition, on July 30, 2019, Worldline has issued interest-free bonds convertible into new shares and/or exchangeable for existing shares of Worldline for an amount of approximately € 600 million maturing on July 30, 2026, unless the bonds have been subject to early redemption, conversion or purchase and cancellation. Worldline has issued subsequently, on September 18, 2019, bonds for an amount of € 500 million. Such bonds are to mature on September 18, 2024 and produce interest of 0.25% per year on the outstanding principal amount. These bonds are rated BBB by S&P Global Ratings in line with the corporate credit rating of the Company, and the terms and conditions reflect standard Investment Grade documentation These two bonds have financed the acquisition of the 36.4% minority stake of EquensWorldline which has been paid entirely in cash during September 2019. On June 2020, in the context of the financing of the cash component of the acquisition of Ingenico (Shares and OCEANE), under a € 4 billion EMTN (Euro Medium Term Note) listed in Luxemburg and signed on June 22, 2020, Worldline completed two bonds issuances for an amount of € 500 million each. The first bond issue is to mature on June 30, 2023 and produces interest of 0.50% on the outstanding principal amount. The second bond issue is to mature on June 30, 2027 and produces interest of 0.875% on the outstanding principal amount. The bonds are rated BBB by S&P Global Ratings, in line with the corporate credit rating of the Company, and the terms and conditions reflect standard Investment Grade documentation. The bonds are listed on the Luxemburg Stock Exchange. On July 2020, Worldline has issued interest-free bonds convertible into new shares and/or exchangeable for existing shares of Worldline for an amount of approximately € 600 million maturing on July 30, 2025, unless the bonds have been subject to early redemption, conversion or purchase and cancellation. Proceeds have been dedicated to financing of the acquisition of Ingenico. On December 2020, Worldline placed a tap issue of interest-free bonds convertible into new shares and/or

exchangeable for existing shares of Worldline for an amount of € 200 million maturing on July 30, 2026 fully fungible with the OCEANE due 2026 issued in July 2019. Following the acquisition of Ingenico, additional debts were transferred to Worldline Group: On September 2017, Ingenico has completed a bond issuance for an amount of € 600 million. The bond issue is to mature on September 2024 and produces interest of 1.625% on the outstanding principal amount. On May 2014, Ingenico has issued a bond issuance for an amount of € 450 million. The bond issue is to mature on May 2021 and produces interest of 2.5% on the outstanding principal amount. On December 2017, Ingenico has completed a Private Placement for an amount of € 50 million which matured on December 2020 and produced interest of 0.647% on the outstanding principal amount. On May 2018, Ingenico has completed two Private Placements for an amount of respectively € 25 million and € 30 million. The maturity of these Private Placements is May 2025 and produced interest of 1.677% on the outstanding principal amount. Investment grade rating On September 4, 2019, Standard & Poor’s Global has assigned an “investment grade” BBB issuer credit rating to Worldline, with a stable outlook. This rating was affirmed on February 3, 2020 in the context of the planned acquisition of Ingenico and in the context of the June 2020 Worldline bond issuances. policy Investment Worldline has a policy to lease its office space and other real estate assets either administrative or technical. Some other fixed assets such as IT equipment and company cars may be financed through leases depending on the cost of funding and on the most appropriate type of financing for each new investment.

E

Pro forma financial information E.4.4

Pro forma E.4.4.1

Regulatory framework The pro forma consolidated financial information, which includes a pro forma of the consolidated income statement for the year ended December 31, 2020, reflects the impact of the acquisitions of Ingenico the November 1, 2020 and GoPay the September 1, 2020 (please refer to Note 1 to the consolidated financial statements), referred to as the “Acquired Companies” or the “Acquisition”, as if they had been effective as of January 1, 2020. This pro forma consolidated financial information is prepared in accordance with Appendix 20, “ Pro forma information” of the Commission Delegated Regulation (EU) 2019/980 of March 14, 2019, the recommendations issued by ESMA and in accordance with Position-Recommendation no. 2021-02 of the French Financial Markets Authority ( Autorité des marchés financiers ). The pro forma consolidated financial information is presented for illustrative purposes only and is not indicative of Worldline’s results of operations or financial condition that would have been achieved had the Acquisitions been completed as of January 1, 2020, nor is the pro forma financial information indicative of the Group’s current or future results of operations or financial position.

Universal Registration Document 2020

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