Worldline - Registration Document 2016

Financial Information concerning the Group’s Assets and Liabilities, Financial Condition andResults Group Consolidated Financial Statements

20.1.1.6

Appendices to the consolidated financial statements

20.1.1.6.1

General information

the Standing Interpretations Committee (SIC) and the International Accounting Standards (IAS), the interpretations of (IFRIC). International Financial Reporting Interpretations Committee Accounting policies applied by the Group comply with those http://ec.europa.eu/internal_market/accounting/ias/index_en.htm standards and interpretations, which can be found at: interpretations endorsed by the European Union are similar to As of December 31, 2016 the accounting standards and International Accounting Standards Board (IASB). Consequently, the compulsory standards and interpretations published by the accordance with the IFRS standards and interpretations, as the Group’s consolidated financial statements are prepared in published by the IASB. application was mandatory for the Group effective for the fiscal consolidated financial statements: year beginning January 1, 2016 had no material impact on the The new standards, interpretations or amendments whose Entities: Applying the Consolidation Exception; Amendments to IFRS 10, IFRS 12 and IAS 28 Investments ● Interests in Joint Operations; Amendment to IFRS 11 Accounting for Acquisitions of ● Amendment to IAS 1 Disclosure Initiative; ● Amendment to IAS 16 and IAS 38 Clarification of Acceptable ● Methods of Depreciation and Amortisation; Statements; Amendments to IAS 27 Equity Method in Separate Financial ● 2012-2014 Cycle. Amendments to IFRSs Annual Improvements to IFRSs ● published are effective for annual periods beginning after A number of new standards and amendments to standards Worldline Group has not early adopted the following new or January 1, 2016 and earlier application is permitted. However, the amended standards in preparing these consolidated statements.

company in the Group. The Company is administrated by a Board of Directors. on any other stock exchange and Worldline SA is the only listed market under ISIN code FR0011981968. The shares are not listed Pontoise. Worldline SA shares are traded on the Euronext Paris Companies of Pontoise under the reference 378 901 946 RCS Company is registered with the Registry of Commerce and located at 80, Quai Voltaire, 95870 Bezons, France. The limited company under French law whose registered office is Worldline SA, the Worldline Group’s parent company, is a public activities are organized around three axes: Merchant Services & electronic payment and transactional services sector. Worldline Services. Terminals, Financial Services and Mobility & e-Transactional Worldline is a European leader and a global market player in the whose shares are traded on the Euronext Paris market, under Worldline SA is majority-owned by Atos SE, its parent company, ISIN code FR0000051732. Board of Directors on February 20, 2017. The consolidated These consolidated financial statements were approved by the the General Meeting of shareholders scheduled to take place on financial statements will then be submitted to the approval of

May 24, 2017.

20.1.1.6.2

Accounting rules and policies

Basis of preparation of consolidated financial statements

20

December 31, 2016. The international standards comprise the standards, as endorsed by the European Union as at the International Accounting Standards Board (IASB), the International Financial Reporting Standards (IFRS) as issued by accordance with the applicable international accounting months ended December 31, 2016 have been prepared in 2002, the consolidated financial statements for the twelve Pursuant to European Regulation No. 1606/2002 of July 19,

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Worldline 2016 Registration Document