Worldline - Registration Document 2016

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

Note 3

Other significant event of the year

Visa Share Worldline Belgium was the owner of one share in Visa Europe, valued at its historical acquisition cost in its books (€ 10). In November 2015, Visa Inc. announced its intention to acquire Visa Europe. Worldline Belgium received a letter indicating that the share proceeds to be received would amount to € 44.9 million. As of December 31, 2015, the Visa Share was presented as shares “available for sale” and the difference between its net income (OCI) for € 44.9 million. book value and its fair value impacted Other comprehensive amount of € 51.2 million including: The Visa share has been sold on June 21, 2016 for a total CEO who makes strategic decisions. of the operating segments, has been identified as the company operating profit. The chief operating decision maker, who is responsible for allocating resources and assessing performance reconciled to Group profit or loss. The chief operating decision maker assesses segments profit or loss using a measure of based on internal management reporting information that is regularly reviewed by the chief operating decision maker, and is According to IFRS 8, reported operating segments profits are Global Business Lines (Merchant Services & Terminals, Financial Services and Mobility & e-Transactional Services). Global The internal management reporting is designed based on Note 4

€ 35.6 million in cash;

●

€ 3.3 million of cash to be received in 3 years; and ●

convertible up to 12 years after closing. € 12.3 million of preferred shares in Visa Inc. that will be ● of the recycling of the OCI reserve. in the profit and loss statement (“Other operating income”) and This has triggered the recognition of a € 51.2 million pre-tax gain valued at € 13.5 million and have been classified as shares “available for sale”. Their change in fair value since the date of As of December 31, the Visa Inc. preferred shares have been disposal has been booked through Other comprehensive income for €+1.1 million as of December 31, 2016.

Segment information by Global Business Line

dedicated member of the Executive Committee. for IFRS 8 requirements, the Group discloses Global Business Lines (GBL) as operating segments. Each GBL is managed by a Business Lines have been determined by the Group as key indicators by the Chief operating decision maker. As a result and The P&L indicators as well as the assets have been allocated related to Global Structures has not been allocated by GBL. Regarding Group Assets, the shared assets not allocated by GBL according to these GBL segments. On OMDA, a part of the cost primarily relate to shared infrastructure delivering mutualized services to those three GBL.

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The geographical scope and the activities covered by each operating segment are as follows:

Operating segments

Business divisions

Geographical areas

Merchant Services & Terminals Commercial Acquiring, Private Label Cards & Loyalty Services, Online Services, Payment Terminals

Argentina, Belgium, Czech republic, France, Germany, India, Luxembourg, Poland, Spain, The Netherlands and United Kingdom.

Financial Services

Banking, Payment Issuing Processing, Acquiring Processing, Digital Belgium, China, Finland, France, Germany, Hong Kong, India, Italy, Luxembourg, Indonesia,

Malaysia, Singapore, Spain, Taiwan, The Netherlands and the United Kingdom.

Mobility & e-Transactional Services

e-Government Collection, e-Ticketing, e-Consumer & Mobility

Germany, Spain, and United Kingdom Argentina, Austria, Belgium, Chile, China, France,

Inter-segment transfers or transactions are entered into under normal commercial terms and conditions that would also be available to unrelated third parties. No external customer generates more than 10% of total Group sales.

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Worldline 2016 Registration Document