Worldline - Registration Document 2016

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

New Stock option plans stock options for a total of 241,000 options (of which 151,500 On May 25, 2016, and on August 16, 2016 the Group has granted was respectively at € 27.10 and € 27.35. The exercise price is at options regarding a foreign plan). The share price at grant date € 26.82. May 25, 2016 August 16, 2016 Share price at grant date (in €) 27.10 27.35 Strike price (in €) 26.82 28.58 Expected volatility 21% 21% Expected maturity of the plan 5 years 5 years Risk free interest rate -0.196% -0.325% Expected dividend yield 1.10% 1.10% Fair value of options granted (in €) 4.21 3.67 Expense recognized in 2016 (in € million) 0.2 0.0

The Group recognized a total expense of € 4.8 million on stock options detailed as follows:

2016 Expense (in € million)

Number of options initially granted

Date of Grant

September 1, 2015 September 3, 2014

2.7 1.9 0.2 0.0

1,558,500 1,527,220

May 25, 2016

196,000 45,000

August 16, 2016

Total

4.8

3,326,720

Free share plan 2016 In July 25, 2016, the Group has implemented a new free shares plan detailed as follows:

July 25, 2016

French plan

Foreign plan

Number of shares granted Share price at grant date (in €)

229,250 26.865 2 years

133,000 26.865 3 years

Expected Life Lock-up period

1 year

-

Risk free interest rate

-0.047%

-0.047%

Borrowing-lending spread Expected dividend yield

4.0%

4.0%

1.10% 25.14

1.10% 25.99

Fair value of shares granted (in €)

0.9

0.3

Expense recognized in 2016 (in € million)

Employee Share Purchase Plan “Boost” 2015 In December 2015, a new Employee Share Purchase Plan called Following the same pattern than the Boost 2014 plan, this new “Boost” 2015 was open to employees throughout the Group. plan offered to eligible employees the same characteristics: Subscription price of shares including a 20% discount with a ● five-year lock-up period restriction; Attribution free shares for the first 20 subscribed shares. ● is amounting to € 0.4 million. 20% discount application). As of December 31, 2016, the charge 139,322 shares at a reference share price of € 23.46 (before the As a consequence of the Boost 2015 plan, the Group issued the five-year lock-up period restriction calculated based on the The cost related to Boost 2015 takes into account the effect of following parameters:

Risk free interest rate: 0.3%;

●

Credit spread: 5.0%.

●

Employee Share Purchase Plan “Sprint” 2016 Purchase Plan called “Sprint” 2016. This plan was open to In December 2016, Atos implemented a new Employee Share employees throughout Atos group including Worldline purchase of shares at a 20% discount with a five-year lock-up employees. This new plan offered eligible employees the subscribed shares. period restriction and attribution of free shares for the first 3 employees from Worldline. discount application) of which 26,127 Atos shares subscribed by shares at a reference share price of € 95.00 (before the 20% As a consequence of the “Sprint” 2016 plan, Atos issued 297, 939

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Worldline 2016 Registration Document