Worldline - 2020 Universal Registration Document

FINANCIALS Consolidated financial statements

The weighted average duration of the liability is 16.8 years.

As at December 31, 2020

As at December 31, 2019

(In € million)

Change in plan assets Fair value of plan assets at January 1

492.0

426.3

Exchange rate impact

-3.2

13.5

Atos contribution * Actual return on plan assets Employer contributions Employees contributions Benefits paid by the fund

4.9 19.1

39.7 14.2

7.1

6.8

-13.8

-8.5

Settlements Business combinations/(disposals)

60.7

Administration costs Fair value of plan assets at December 31

566.8

492.0

Reconciliation of prepa id/(accrued) Benefit cost (all plans) Funded status-post employment plans

-234.6

-136.6

Funded status-other long term benefit plans Unrecognized past service cost Asset ceiling limitation at December 31

-7.3

-6.9

-5.4

Prepaid/(accrued) pension cost

-247.3

-143.5

Reconciliation of net amount recognized (all plans) Net amount recognized at beginning of year

-143.5

-116.7 -28.0

Net periodic pension cost

-28.0

Benefits paid by by the employer

6.9

2.5

Employer contributions

19.3

14.2

E

Business combinations/(disposals)

-65.1 -37.9

0.4

Amounts recognized in Other Comprehensive Income

-16.0

Exchange rate

1.0

0.1

Net amount recognized at end of year

-247.3

-143.5

Actuarial assumptions Worldline obligations are valued by independent actuaries, based on assumptions that are periodically updated. These assumptions are set out in the table below:

United Kingdom

Eurozone

Switzerland

2020

2020

2020

2019

2019

2019

0.60% ~ 0.90%

0.80% ~ 1.30% 0.20% 0.30%

Discount rate as at December 31

1.50% 2.10%

Inflation assumption as at December 31

2.90% 2.95% 1.45% 1.45%

n/a

n/a

Universal Registration Document 2020

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