Worldline - Registration Document 2016

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

MARGINFORTHEYEARENDEDDECEMBER 31, 2016 NOTE 2.1 PROFORMARECLASSIFICATIONS REFLECTED INTHEPROFORMAREVENUE, OMDAANDOPERATING September 30, 2016 were reclassified in order to align with the Group’s accounting principles and policies: There are certain differences between the manner in which Worldline and the Acquired Companies present their respective IFRS income statements. Therefore, the items below in the Acquired companies’ income statement for the 9 month period ended

accounting 2 terminals instead of pass-through Recognition of sale of payment

infrequent items 3 treatment for unusual and accounting Harmonization of

pension 4 the accounting treatment for Harmonization of

amortization booked as OOI 5 Cust. Relationship

interchange fees 1 Pass-through accounting for

Total pro forma reclassification

(in € million)

Revenue

-28.3

6.5

-21.8 17.9 21.4

OMDA

17.0 17.0

0.9

Operating margin

4.4

2016 by Paysquare and KB Smartpay as revenue. Accordingly, pass-through accounting has been applied to the interchange bank commissions that were booked during the first nine months of the Group presents its revenue for Commercial Acquiring net of interchange bank commissions received on behalf of card issuing banks. 1 recognized gross according to the Group accounting policies. Revenue for sale of payment terminals was recorded net of purchasing costs, as pass-through revenue by Equens. Revenue from these sales is 2 below the Operating Margin. These costs consist mainly in consultancy and acquisition expenses related to the transaction between Equens and Worldline. the Group presents income or expense that are unusual and infrequent as “Other Operating Income and Expense” or (“OOI”), below the OMDA and 3 The non-cash part of the pension expense has been excluded from the OMDA computation, in compliance with the Group’s accounting principle for 4 pension. Amortization expense for customer relationships has been presented as other operating expense in compliance with the Group’s accounting 5 principle.

NOTE 2.2 PROFORMAADJUSTMENTS REFLECTED INTHE PROFORMAREVENUE, OMDAANDOPERATINGMARGIN FORTHEYEARENDEDDECEMBER 31, 2016 The following pro forma adjustments were recorded:

20

contracts 3 methods for long-term Harmonization of accounting

completion 5 provision for loss at Unusual and infrequent

contract 4 scope in a long-term Change in

pro forma adjustments Total

transaction eliminations 1 Intra-group

adjustments 2 Prospective revenue

adjustments Other

(in € million)

Revenue

-19.5

-7.6 -5.5 -5.5

-1.8

5.1 6.5

-23.8

OMDA

2.3 3.2

1.5

4.8

Operating margin

13.1

18.0

-1.2

27.6

Consolidation elimination of transactions between Worldline, Equens and Paysquare during the first nine months of 2016. 1 Restatement of first nine-month revenue, OMDA and OM to reflect the economic model of one specific commercial contract. 2 Harmonization of accounting methods (revenue recognition and asset capitalization) for long-term contracts. 3 Adjustment to reflect of scope evolution of one specific commercial contract. 4 Unusual and infrequent provision for loss at completion on one long-term customer contract. 5

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Worldline 2016 Registration Document