Worldline - Registration Document 2016

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

The evaluation of financial liabilities has been conducted based on: Exchange rates prevailing as at December 31, 2016, and ● Interest rate presented hereafter. ● The effective interest rates in 2016 were as follows:

Fair value Effective interest rate

Carrying value

(in € million)

Finance leases Other borrowings Total borrowings

2.1 7.1

2.1 7.1

2.91%

9.2

9.2

CHANGE INNETCASH/(DEBT) OVERTHE PERIOD

December 31, 2016

December 31, 2015

(in € million)

Opening net cash/(debt)

323.3

203.1

New borrowings

-0.8

-

Repayment of long and medium-term borrowings Variance in net cash and cash equivalents

0.6

0.9

80.0 -0.2 -7.1

125.4

New finance leases

-0.1

Long and medium-term debt of companies acquired during the period Impact of exchange rate fluctuations on net long and medium-term debt

-

3.0

-5.9

Closing net cash/(debt)

398.9

323.3

NETCASH/(DEBT)

December 31, 2016

(in € million)

December 31, 2015

20

Cash and cash equivalents

425.2

353.3

Borrowings

-2.2

-1.5

Current portion of borrowings

-24.1

-28.5

Total

398.9

323.3

Note 24

Trade accounts and notes payable

December 31, 2016

December 31, 2015

(in € million)

Trade payables and notes payable Trade payables and notes payable

274.9

189.0

274.9

189.0

Advance payments Prepaid expenses

-2.1

-1.4

-60.1

-28.4

Net accounts payable

212.7

159.2

Number of days payable outstanding (DPO)

70

63

Trade accounts and notes payable are expected to be paid within one year.

207

Worldline 2016 Registration Document