Worldline - Registration Document 2016

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

opinion in the first part of this report. whole and therefore contributed to the expression of our approach for the consolidated financial statements taken as a These assessments were performed as part of our audit

fulfilment of objectives, and verifying the overall consistency cash-generating units (CGU) in terms of profitability and the reviewing the outlooks for each of the smallest groups of under management’s supervision. We have reviewed the from the strategic plans prepared by each of these CGUs of the assumptions adopted with the forecast data taken appropriate disclosure. Note 13 to the consolidated financial statements provides calculations performed by your company and verified that available to us, our work consisted in analyzing the development costs. Based on the information made outlines the principles and methods used to recognize Section 20.1.1.6.2 of the consolidated financial statements The Note “Intangible assets other than goodwill” under ● assessing the capitalized amounts and the valuation of procedures used to capitalize and amortize these costs and financial statements provides appropriate disclosure. We also verified that the Note 14 to the consolidated with regard to the business plans of the underlying projects. internal development costs recognized in the balance sheet ensuring that the methods were correctly applied, and in information made provided to us, our work consisted in applied with respect to revenue recognition. Based on the the consolidated financial statements outlines the methods The Note “Revenue recognition” under Section 20.1.1.6.2 of ● assessing the appropriateness of the information provided estimates used by management. consisted in assessing the reasonableness of the accounting in the note mentioned above. In addition, our work also

III.

Specific verification

information presented in the Group’s management report. standards applicable in France, we have also verified the As required by French law, in accordance with professional consistency with the consolidated financial statements. We have no matters to report as to its fair presentation and its

Neuilly-sur-Seine, March 30, 2017 The Statutory Auditors French original signed by

Deloitte & Associés Jean-Pierre Agazzi

Grant Thornton French member of Grant Thornton International Victor Amselem

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Worldline 2016 Registration Document