Worldline - 2020 Universal Registration Document

FINANCIALS Consolidated financial statements

Transactions between the related parties The main transactions between the related entities are composed of: The reinvoicing of the premises; ● The invoicing of delivery services such as personnel costs ● or use of delivery infrastructure;

The invoicing of administrative services; and ● The interest expenses related to the financial items. ● These transactions are entered into at market conditions.

The related party transactions are detailed as follows: With SIX

12 months ended, 2020

12 months ended, 2019

(In € million) Revenue

35.6

38.1

Operating income/expenses

-49.4

-58.8

The receivables and liabilities included in the statement of financial position linked to the related parties are detailed as follows:

12 months ended, 2020

12 months ended, 2019

(In € million)

Trade accounts and notes receivables

129.5

109.3

Other current assets

-

46.3 12.4

Trade accounts and notes payables

5.3

Other current liabilities

0.1

The off-balance sheet commitments regarding the related parties are detailed as follows:

Maturing

12 months ended, 2020

12 months ended, 2019

E

Up to 1 year

1 to 5 years Over 5 years

(In € million)

Contractual engagements

284.6

35.9

143.8

104.8

308.3

Cost of key management personnel of the Group In 2020, the expenses related to key management personnel included: Those related to the Worldline Chief Executive Officer; ● Those related to the Deputy Chief Executive Officer; ●

The cost of the members of the Board (Director’s fees ● expensed in 2020). No cost was recorded in relation to the Chairman of the Board of Directors.

The distribution of the expense recorded in the consolidated financial statements for key management of the Group is as follows:

12 months ended, 2020

12 months ended, 2019

(In € million)

Short-term benefits 1 Employer contributions 2

2.1 2.0 3.0 7.1

2.4 0.8 1.6

Performance share plans & stock options 3

Total 4.8 For the Chief Executive Officer, in accordance with the agreement entered into with Atos in relation to his dedication and 1 remuneration until January 31, 2019 and for the entire part as from February 1, 2019. Employer contributions due on fixed salary and variable of the key management personnel of Worldline as well as on the grant of the 2 Worldline stock-options plan to key management personnel of Worldline on June 9, 2020 and on the vesting of the 2017 Worldline performance shares plan to key management personnel on July 24, 2020. IFRS 2 2020 accounted for the Worldline performance share plans granted to key management personnel of Worldline on July 24, 3 2017, July 21, 2018, July 24, 2019 and June 9, 2020 and for the Worldline stock-options plans granted to the key management personnel of Worldline on July 21, 2018, July 24, 2019 and June 9, 2020.

Universal Registration Document 2020

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