Worldline - Registration Document 2016

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

Patent Customer Relationships/

Software & Licenses

Other assets

Total

(in € million)

Gross value At January 1, 2015

162.9

31.4

25.9

220.2

Additions

2.6

- -

0.2

2.8

R&D capitalized

43.1

-

43.1

Exchange differences

0.7 0.5

-0.2

1.1

1.6 0.5

Other

-

-

At December 31, 2015

209.8

31.2

27.2

268.2

Accumulated depreciation At January 1, 2015 Depreciation charge for the year

-73.6 -22.3

-22.2

-19.4

-115.2

-3.5

-2.5 -1.1

-28.3

Exchange differences

-0.1 -0.3

0.5

-0.7 -0.3

Other

-

-

At December 31, 2015 Net value At January 1, 2015 At December 31, 2015

-96.3

-25.2

-23.0

-144.5

89.3

9.2 6.0

6.5 4.2

105.0 123.7

113.5

Development capitalized cost is related to the modernization of proprietary technological platforms for € 45.4 million.

Note 15

Tangible assets

buildings Land and

IT equipments Other assets

Total

(in € million)

20

Gross value At January 1, 2016

66.2

225.5 25.9 31.1 -56.8

29.3

321.0 31.9 35.8 -68.5

Additions

1.4 4.7

4.6 0.0

Impact of business combination

Disposals

-9.7 -0.1

-2.0 -0.8 -2.1 29.1

Exchange differences

-1.9

-2.9

Other

0.2

2.2

0.2

At December 31, 2016

62.6

225.9

317.6

Accumulated depreciation At January 1, 2016 Depreciation charge for the year

-40.0

-196.8

-18.0

-254.8

-5.1

-20.2 58.3

-2.1

-27.4 66.7

Disposals/Reversals Exchange differences

6.6 0.1 0.1

1.8 0.4

2.0

2.6

Other

-1.0

-0.0

-0.9

At December 31, 2016 Net value At January 1, 2016 At December 31, 2016

-38.2

-157.7

-17.9

-213.8

26.2 24.4

28.7 68.2

11.3 11.2

66.2

103.8

199

Worldline 2016 Registration Document