The following tables summarize the impacts of Topic 606 adoption on the Company’s Condensed Consolidated Financial Statements (Unaudited).

Condensed Consolidated Balance Sheet (Unaudited) as of December 31, 2017 (in millions):



	As Previously
	Reported			Adjustments			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	665		$	—		$	665
Settlement deposits	677			—			677
Trade receivables, net	1,650			(26		)	1,624
Contract assets	—			108			108
Settlement receivables	291			—			291
Other receivables	70			—			70
Prepaid expenses and other current assets	253			—			253
Total current assets	3,606			82			3,688
Property and equipment, net	610			—			610
Goodwill	13,730			—			13,730
Intangible assets, net	3,950			(65		)	3,885
Computer software, net	1,728			—			1,728
Deferred contract costs, net	362			(8		)	354
Other noncurrent assets	531			—			531
Total assets	$	24,517		$	9		$	24,526
LIABILITIES AND EQUITY
Current liabilities:
Accounts payable and accrued liabilities	$	1,241		$	—		$	1,241
Settlement payables	949			—			949
Deferred revenue	688			88			776
Current portion of long-term debt	1,045			—			1,045
Total current liabilities	3,923			88			4,011
Long-term debt, excluding current portion	7,718			—			7,718
Deferred income taxes	1,508			(40		)	1,468
Deferred revenue	21			85			106
Other long-term liabilities	403			—			403
Total liabilities	13,573			133			13,706
Equity:
FIS stockholders’ equity:
Preferred stock	—			—			—
Common stock	4			—			4
Additional paid in capital	10,534			—			10,534
Retained earnings	4,233			(124		)	4,109
Accumulated other comprehensive earnings	(332		)	—			(332		)
Treasury stock, at cost	(3,604		)	—			(3,604		)
Total FIS stockholders’ equity	10,835			(124		)	10,711
Noncontrolling interest	109			—			109
Total equity	10,944			(124		)	10,820
Total liabilities and equity	$	24,517		$	9		$	24,526

Condensed Consolidated Statement of Earnings (Unaudited) for the three months ended September 30, 2017 (in millions):



	As previously
	Reported			Adjustments			As Adjusted
Revenue	$	2,198		$	(102	)	$	2,096
Cost of revenue	1,483			(97		)	1,386
Gross profit	715			(5		)	710
Selling, general, and administrative expenses	327			(2		)	325
Operating income	388			(3		)	385
Other income (expense):
Interest income (expense), net	(84		)	—			(84		)
Other income (expense), net	(182		)	—			(182		)
Total other income (expense), net	(266		)	—			(266		)
Earnings before income taxes and equity method investment earnings (loss)	122			(3		)	119
Provision (benefit) for income taxes	51			(1		)	50
Equity method investment earnings (loss)	—			—			—
Net earnings	71			(2		)	69
Net (earnings) loss attributable to noncontrolling interest	(10		)	—			(10		)
Net earnings attributable to FIS common stockholders	$	61		$	(2	)	$	59

Net earnings per share — basic attributable to FIS common stockholders	$	0.18		$	(0.01	)	$	0.18
Weighted average shares outstanding — basic	331			331			331
Net earnings per share — diluted attributable to FIS common stockholders	$	0.18		$	(0.01	)	$	0.18
Weighted average shares outstanding — diluted	336			336			336

Condensed Consolidated Statement of Earnings (Unaudited) for the nine months ended September 30, 2017 (in millions):



	As previously
	Reported			Adjustments			As Adjusted
Revenue	$	6,794		$	(292	)	$	6,502
Cost of revenue	4,677			(280		)	4,397
Gross profit	2,117			(12		)	2,105
Selling, general, and administrative expenses	1,110			(6		)	1,104
Operating income	1,007			(6		)	1,001
Other income (expense):
Interest income (expense), net	(267		)	—			(267		)
Other income (expense), net	(123		)	—			(123		)
Total other income (expense), net	(390		)	—			(390		)
Earnings before income taxes and equity method investment earnings (loss)	617			(6		)	611
Provision (benefit) for income taxes	262			(2		)	260
Equity method investment earnings (loss)	—			—			—
Net earnings	355			(4		)	351
Net (earnings) loss attributable to noncontrolling interest	(24		)	—			(24		)
Net earnings attributable to FIS common stockholders	$	331		$	(4	)	$	327

Net earnings per share — basic attributable to FIS common stockholders	$	1.00		$	(0.01	)	$	0.99
Weighted average shares outstanding — basic	330			330			330
Net earnings per share — diluted attributable to FIS common stockholders	$	0.99		$	(0.01	)	$	0.98
Weighted average shares outstanding — diluted	335			335			335

Condensed Consolidated Statement of Comprehensive Earnings (Unaudited) for the three months ended September 30, 2017 (in millions):



	As Previously
	Reported					Adjustments					As Adjusted
Net earnings			$	71				$	(2	)			$	69
Other comprehensive earnings, before tax:
Unrealized gain (loss) on investments and derivatives	$	5				$	—				$	5
Reclassification adjustment for gain (loss) included in net earnings	—					—					—
Unrealized gain (loss) on investments and derivatives, net	5					—					5
Foreign currency translation adjustments	46					—					46
Minimum pension liability adjustments	—					—					—
Other comprehensive earnings (loss), before tax	51					—					51
Provision for income tax expense (benefit) related to items of other comprehensive earnings	2					—					2
Other comprehensive earnings (loss), net of tax	$	49	49			$	—	—			$	49	49
Comprehensive earnings:			120					(2		)			118
Net (earnings) loss attributable to noncontrolling interest			(10		)			—					(10		)
Other comprehensive (earnings) loss attributable to noncontrolling interest			(4		)			—					(4		)
Comprehensive earnings attributable to FIS common stockholders			$	106				$	(2	)			$	104

Condensed Consolidated Statement of Comprehensive Earnings (Unaudited) for the nine months ended September 30, 2017 (in millions):



	As Previously
	Reported						Adjustments					As Adjusted
Net earnings				$	355				$	(4	)				$	351
Other comprehensive earnings, before tax:
Unrealized gain (loss) on investments and derivatives	$	(28	)				$	—				$	(28	)
Reclassification adjustment for gain (loss) included in net earnings	—						—					—
Unrealized gain (loss) on investments and derivatives, net	(28		)				—					(28		)
Foreign currency translation adjustments	20						—					20
Minimum pension liability adjustments	(10		)				—					(10		)
Other comprehensive earnings (loss), before tax	(18		)				—					(18		)
Provision for income tax expense (benefit) related to items of other comprehensive earnings	(11		)				—					(11		)
Other comprehensive earnings (loss), net of tax	$	(7	)	(7		)	$	—	—			$	(7	)	(7		)
Comprehensive earnings:				348					(4		)				344
Net (earnings) loss attributable to noncontrolling interest				(24		)			—						(24		)
Other comprehensive (earnings) loss attributable to noncontrolling interest				(2		)			—						(2		)
Comprehensive earnings attributable to FIS common stockholders				$	322				$	(4	)				$	318

Condensed Consolidated Statement of Cash Flows (Unaudited) for the nine months ended September 30, 2017 (in millions):



	As Previously
	Reported			Adjustments			As Adjusted
Cash flows from operating activities:
Net earnings	$	355		$	(4	)	$	351
Adjustment to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	1,033			(18		)	1,015
Amortization of debt issue costs	15			—			15
Gain on sale of assets	(55		)	—			(55		)
Loss on extinguishment of debt	192			—			192
Stock-based compensation	86			—			86
Deferred income taxes	(197		)	1			(196		)
Net changes in assets and liabilities, net of effects from acquisitions and foreign currency:
Trade receivables	(105		)	(82		)	(187		)
Contract assets	—			77			77
Settlement activity	(27		)	—			(27		)
Prepaid expenses and other assets	(20		)	—			(20		)
Deferred contract costs	(121		)	10			(111		)
Deferred revenue	(70		)	19			(51		)
Accounts payable, accrued liabilities, and other liabilities	(7		)	(3		)	(10		)
Net cash provided by operating activities	1,079			—			1,079

Cash flows from investing activities:
Additions to property and equipment	(98		)	—			(98		)
Additions to computer software	(350		)	—			(350		)
Net proceeds from sale of assets	1,307			—			1,307
Other investing activities, net	(3		)	—			(3		)
Net cash provided by (used in) investing activities	856			—			856

Cash flows from financing activities:
Borrowings	7,900			—			7,900
Repayment of borrowings and capital lease obligations	(9,594		)	—			(9,594		)
Debt issuance costs	(13		)	—			(13		)
Proceeds from exercise of stock options	168			—			168
Treasury stock activity	(46		)	—			(46		)
Dividends paid	(289		)	—			(289		)
Distribution to Brazilian Venture partner	(23		)	—			(23		)
Other financing activities, net	(36		)	—			(36		)
Net cash provided by (used in) financing activities	(1,933		)	—			(1,933		)
Effect of foreign currency exchange rate changes on cash	35			—			35
Net increase (decrease) in cash and cash equivalents	37			—			37
Cash and cash equivalents, beginning of year	683			—			683
Cash and cash equivalents, end of year	$	720		$	—		$	720

Supplemental cash flow information:
Cash paid for interest	$	266		$	—		$	266
Cash paid for income taxes	$	485		$	—		$	485