Worldline - 2020 Universal Registration Document

FINANCIALS Parent company financial statements

Financial assets Note 3

FINANCIAL ASSETS EVOLUTION TABLE

December 31, 2020

December 31, 2019

Increase 8,597,307 1,230,765

Decrease

(In thousands of euros)

Investments in associates

4,172,811

-2,458,000

10,312,119 1,230,765

Receivables related to investments in associates

0 0

0 0

Other investments

516,314

516,314

Loans and accrued interests

56

2,814

-268

2,602

Deposits

362

0

-28

335

Gross value of financial assets

4,173,230 10,347,200 -2,458,296 12,062,134

Investments in associates

-4,793

-10,025

0 0 0 0 0 0

-14,818

Receivables related to investments in associates

0 0 0 0

0 0 0 0

0 0 0 0

Other investments

Loans and accrued interests

Deposits

Total amortization and depreciation

-4,793

-10,025 8,587,282 1,230,765

-14,818

Investments in associates

4,168,018

-2,458,000

10,297,300 1,230,765

Receivables related to investments in associates

0 0

0 0

Other investments

516,314

516,314

Loans and accrued interests

56

2,814

-268

2,602

Deposits

362

0

-28

335

Net value of financial assets

4,168,437 10,337,174 -2,458,296 12,047,315

Decrease in the investments in associates of ● € 2,458 million (disposal of the securities sold); Increase in the investments in associates of € 957 million ● (Worldline Belgium capital increase); Increase in the receivables related to investments in ● associates of € 1,231 million (part of the operation that was not cashed); Increase in cash at bank of € 270 million (part of the ● operation that was cashed). The other investments are completely composed of Ingenico’s OCEANE bought by Worldline for € 516 million. Finally, the increase in loans is mainly explained for € 2.5 million by the implementation of a shareholder advance agreement between Worldline and InTouch.

The changes in the investments in associates and related receivables are primarily related to: The acquisition of Ingenico shares for € 7,638 million; ● Worldline Argentina’s share capital increase for € 1 million, ● and the provision for impairment in the value of its shares for €-10 million; The sales of equity securities made with in the context of ● GBL Merchant Services reorganization. The GBL Merchant Services reorganization led to the sale of the securities of SIX Payment Services AG Europe and Luxembourg, formerly held by Worldline France, to Worldline Belgium directly and indirectly. The impacts of the GBL Merchant Services reorganization on the financial statements are as follows:

E

MATURITY OF LOANS AND OTHER FINANCIAL ASSETS

Gross value at December 31, 2020

<1 year

1 to 5 years 1,230,765

(In thousands of euros)

Receivables related to investments in associates

1,230,765

0

Loans and accrued interests

2,602

2,602

0

Deposits

335

0 0

335

Other investments

516,314

516,314

Total loans and other financial assets

1,750,015

2,602

1,747,413

315 Universal Registration Document 2020