Worldline - Registration Document 2016

20

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

Note 5

Personnel expenses

12 months ended December 31, 2016

12 months ended December 31, 2015*

% Revenue

% Revenue

(in € million)

Wages, salaries & social security charges

-526.9

40.2%

-491.2

40.0%

Tax, training, profit-sharing

-6.5

0.5% 0.0%

-4.5 -0.1

0.4% 0.0%

Net (charge)/release to provisions for staff expenses Net (charge)/release to provisions for pensions and similar benefits

0.1

-3.0

0.2%

-5.2

0.4%

Total

-536.3

41.0%

-501.1

40.8%

31 December 2015 adjusted to reflect change in presentation disclosed in Note "Accounting Rules and policies". *

In 2015, the net charge to provisions for pensions and similar benefits has been impacted by the transfer of staff from Atos which occurred in the course of 2015 and generated an adjustment of the provision of € 1.4 million.

Note 6

Non personnel operating expenses

12 months ended December 31, 2016

12 months ended December 31, 2015

Revenue % 18.7% 3.8% 2.4% 3.4% 2.9% 0.9% 0.6% 3.3% 0.8% 1.6% 4.2% 4.2% -0.2% 0.5% 0.4% -3.5% 1.5% 42.6% 44.0%

% Revenue 20.3% 3.6% 2.5% 3.3% 3.0% 0.9% 0.7% 3.0% 0.9% 1.1% 4.3% 4.1% 0.0% 0.0% 0.4% -3.5% 1.1% 43.6% 44.7%

(in € million)

Subcontracting costs direct

-244.3

-249.3 -44.3 -30.7 -40.5 -36.8 -11.2 -36.4 -11.3 -13.4 -52.7 -8.3 -50.8 -0.5 -0.6 -4.3 43.1 -13.1 -534.9 -548.0

Hardware and software purchase

-49.6 -31.4 -45.0 -38.3 -11.8 -42.9 -10.2 -20.7 -55.0 -7.9

Maintenance costs

Rent & Lease expenses

Telecom costs

Travelling expenses Company cars Professional fees

Taxes & Similar expenses

Scheme fees

Others expenses

Subtotal expenses Depreciation of assets

-557.14

-54.6

Net (charge)/release to provisions Gains/(Losses) on disposal of assets

2.7

-7.1 -5.4 45.4

Trade Receivables write-off

Capitalized Production

Subtotal other expenses

-19.1

Total

-576.3

192

Worldline 2016 Registration Document