Worldline - 2020 Universal Registration Document

FINANCIALS Consolidated financial statements

Software & Licenses

Customer Relationships/Patents

Other assets

Total

(In € million)

Gross value As at January 1, 2019

767.9 24.6 42.1 -16.8 -23.2

608.5

23.2

1,399.6

Additions

0.5

25.1 42.1 -2.1

R&D capitalized

Impact of business combination

7.2

7.5

Disposals

-0.9 11.0

-0.1

-24.2

Exchange differences

3.9

9.1

24.0

As at December 31, 2019 Accumulated depreciation As at January 1, 2019 Depreciation charge for the year Impact of business combination

798.6

626.3

39.7

1,464.7

-217.8

-66.7 -75.9

-20.7

-305.2 -129.3

-53.3

14.0 21.3 -3.4

-6.6

-7.4

Disposals/reversals Exchange differences

0.9

22.2 -5.2

-0.5

-1.3

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

-239.3

-148.8

-29.4

-417.5

550.0 559.3

541.8 477.5

2.5

1,094.3 1,047.1

10.3

Development capitalized cost is related to the modernization of proprietary technological platforms for € 59.7 million. At December 31, 2020, the net book value of those capitalized projects amounted to € 192.8 million.

Tangible assets 8.3

E

Accounting policies/principles Tangible assets are recorded at acquisition cost. They are depreciated on a straight-line basis over the following expected useful lives: Buildings: 20 years; ● Fixtures and fittings: 3 to 20 years. ● IT equipments: Computer hardware: 3 to 5 years; ● Terminals: 4 to 5 years. ● Other assets: Vehicles: 4 to 5 years; ● Office furniture and equipment: 3 to 10 years. ●

Universal Registration Document 2020

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