Worldline - Registration Document 2016

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Financial Information concerning the Group’s Assets and Liabilities, Financial Condition andResults Parent Company summary financial statements

Note 11

Trade accounts, notes payable and other liabilities

Gross amount December 31, 2016

Gross amount December 31, 2015

(in € thousand)

Accounts payable

78,528 22,407 21,630 14,918

75,025 29,171 31,769 21,593

Personnel

Social security and other employee welfare liabilities

VAT payable

Intercompany current account liabilities

3,936 5,680

6,642 5,636

Other liabilities

Total

147,099

169,834

Maturity of accounts payable is up to one year.

ACCRUEDLIABILITIES

December 31, 2016

December 31, 2015

(in € thousand)

Invoices to be received

56,290 28,381

51,932 45,061

State and employee related liabilities

Other accrued liabilities

3,026

3,757

Total

87,697

100,750

Note 12

Deferred incomes

At the end of 2016, deferred incomes reach € 12.4 million and mainly relates to timing difference on project revenue versus invoicing.

Note 13

Revenue

REVENUE SPLIT

December 31, 2016

December 31, 2015

%

%

(in € thousand)

Merchant Services & Terminals

75,468 109,010 203,331 46,970

17.4%

74,671

16.2% 31.1% 45.5% 100% 89.0% 11.0% 100% 7.2%

Financial Processing & Software Licensing

25.1% 143,417 46.8% 209,786

Mobility & e-Transactional Services Other revenue from Group services

10.8%

33,062

Total revenue by Global Business Lines

434,779

100% 460,936 85.8% 410,234

France

373,087 61,692

Foreign countries

14.2%

50,702

Total revenue by geographical area

434,779

100% 460,936

Revenue decreased from 5,67% due to: The sale of the Financial Services activities of the Company ● to EquensWorldline SE on September 30, 2016;

The termination of the Automated Traffic Offence ● RADAR contract) in June 2016. Management contract with the French government (the Other revenue refers mainly to the revenue performed with the other entities of the Worldline Group.

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Worldline 2016 Registration Document