Worldline - 2020 Universal Registration Document

FINANCIALS Parent company financial statements

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; ● Santeos; ● Worldline Bourgogne (now Worldline France); ● equensWorldline France; ● Mantis; ● Worldline Ré. ●

Mantis, equensWorldline France and Worldline Ré joined the group tax consolidation on January 1, 2020. 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 evergreen carry forward of the tax losses.

Notes to the financial statements E.6.4.4

Intangible fixed assets Tangible fixed assets

314 314 315 316 316 317 317 319 319 320

Trade accounts, notes payable

Note 1

Note 11

and other liabilities Deferred income

322 323 323 323 324 324 325 325 326 326

Note 2

Note 12

Financial assets

Note 3

Revenue

Note 13

Trade accounts and notes receivable

Note 4

Financial result

Note 14

Other receivables Cash and securities

Note 5

Non-recurring items

Note 15

Note 6

Taxes

Note 16

Prepaid

Note 7

E

Off-balance sheet commitments

Note 17

Shareholders’ equity

Note 8

Related parties

Note 18

Provisions

Note 9

Other information Subsequent events

Note 19

Financial borrowings

Note 10

Note 20

Universal Registration Document 2020

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