Worldline - Registration Document 2016

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

Note 7

Other operating income and expenses

Other operating income and expenses relate to income and expenses that are unusual and infrequent.

December 31, 2016 12 months ended

12 months ended December 31, 2015*

(in € million)

Staff reorganization

-4.5 -4.5 -9.9 -6.1 38.4

-6.6 -6.2 -7.2 -3.5 -6.3

Rationalization and associated costs Integration and acquisition costs

Customer relationships and patents amortization

Other items

Total

13.3

-29.8

* December 31, 2015 adjusted to reflect change in presentation disclosed in note “Accounting Rules and policies”.

2.1 million compared to last year and correspond to the Staff reorganization expenses of € 4.5 million decreased by € organization mainly in the United Kingdom, France and the restructuring costs induced by the adaptation of the Netherlands. TEAM program and to the reorganization of office premises in mainly from external costs linked to the continuation of the 1.7 million compared to 2015. France and Belgium. Those costs have decreased by € The € 4.5 million of rationalization and associated costs resulted Integration and acquisition costs reached € 9.9 million (increase the costs related to the execution of the Equens and Paysquare of €+2.7 million compared to the prior year) and correspond to transactions and post acquisition integration costs. The 2016 customer relationships amortization of € 6.1 million corresponds to: € 3.5 million related to the portion of the consideration paid ● allocated to the value of the customer relationships and Services; backlog brought by Banksys and Siemens IT Solutions & relationships amortized over 6.5 to 9.5 years starting € 2.5 million of Equens and Paysquare customer ● October 1, 2016;

starting October 1, 2016. € 0.1 million of Cataps (KB Smartpay) customer relationships ● The €+38.4 million of other items mainly consisted of: Note 3 “Other significant events of the year”); The gain on the Visa share disposal for € 51.2 million (refer to ● €-6.8 million; The charge of equity based compensation (IFRS 2) for ● Other non recurring costs for €-6.0 million. ● Equity-based compensation Income” for equity based compensation (€ 3.0 million in 2015) is The € 6.8 million expense recorded within “Others Operation 2016 free share plan and previous Atos free share plans. mainly related to the 2016, 2015 and 2014 stock option plans,

20

12 months ended December 31, 2016

December 31, 2015 12 months ended

(in € million)

Stock option plan 2015 Stock option plan 2014 Free share plan 2016

2.7 1.9 1.2 0.7 0.2 0.1

0.6 2.0

- - -

Employee share purchase plans 2016

Stock option plans 2016 Free share plans Atos

0.4

Total

6.8

3.0

193

Worldline 2016 Registration Document