Worldline - Registration Document 2016

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

Note 17

Trade accounts and notes receivable

December 31, 2016

December 31, 2015

(in € million)

Gross value

299.6

247.5

Provision for doubtful debt

-4.7

-4.9

Net asset value

294.9 -12.9 -92.7 189.3

242.6

Prepayments

-9.0

Deferred income and upfront payments received

-47.7 185.9

Net accounts receivable

Number of days sales outstanding (DSO)

40

38

For balances outstanding for more than 60 days, the Group considers the need for depreciation on a case-by-case basis through a quarterly review of its balances.

AGEINGOF PASTDUENETRECEIVABLES

December 31, 2016

December 31, 2015

(in € million)

0-30 days overdues 30-60 days overdues

23.9

8.1 3.4 7.5

4.3 4.4

Beyond 60 days overdues

Total

32.6

19.0

Note 18

Other current assets

December 31, 2016

December 31, 2015

20

(in € million)

Inventories

17.7 24.2 60.1 24.8

13.8 21.5 28.4 11.9

State – VAT receivables

Prepaid expenses

Note 24

Other receivables & current assets

Advance payment

2.1

1.4

Total

129.0

77.0

Note 19

Cash and cash equivalents

December 31, 2016

December 31, 2015

(in € million)

Cash and cash equivalents

171.1

98.5

Current accounts with Atos entities – Assets

1.4

0.1

Short-term bank deposits

250.0

250.0

Money market funds

2.8

4.7

Total cash and cash equivalents

425.2

353.3

Overdrafts

-14.5

-19.1

Current accounts with Atos entities – Liabilities Total overdrafts and equivalents Total net cash and cash equivalents

-2.5

-9.0

-17.0 408.2

-28.1 325.2

201

Worldline 2016 Registration Document