New options for growth Focus on Expense management



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New options for growth Focus on Expense management INVESTOR DAY NEW YORK/12TH NOV. 2013

Set up new options for growth Short-term contribution Exploit growth potential in existing benefits markets Increase penetration rates and face value Develop new options for growth based on our current know-how Launch new solutions and new countries in: Benefits Expense management Long-term contribution Open new growth territories to prepare the future Two enablers: digital and benefits platforms From a transaction based company to an information-centric provider of solutions Expense management: a strong option for growth, a second pillar for the Group 2

Expense management Market and strategy Antoine Dumurgier, Executive VP Strategy and Development Jacques Stern, CEO Illustration in Fuel & Fleet: Ticket Car, Mexico Diego Frutos, Managing Director, Edenred Mexico Illustration in Travel & Entertainment: ExpendiaSmart, Italy Andrea Keller, Managing Director, Edenred Italy Illustration in Sector-Specific Expenses: Repom, Brazil Rubens Naves, CEO, Repom Conclusion Virginie Monier, Head of Financial communication and IR

Expense management Key objectives Simplify administrative procedures Control and optimize costs Ensure systematic VAT recovery Enhance convenience for employees Increasing needs from companies around the world 4

Market segments Fuel & Fleet Travel & Entertainment Sector- Specific Expenses Related expenses Expenses dedicated to the business use of a vehicle Expenses incurred by an employee for business purposes Other expenses related to sectorspecific needs (ex. uniform cleaning) F&F T&E SSE Three different addressable market segments 5

Market & strategy Fuel & Fleet market F&F Expense management

Fuel & Fleet Targeted expenses Market needs 10% Expenses dedicated to the business use of a vehicle 90% Fuel Other expenses Maintenance, tires, car wash, tolls, etc. pre-trip Define rules of usage (profile management, itinerary management, etc.) Monitor vehicle life cycle (preventive maintenance management, etc.) on-trip Pay for fuel (potentially with discount) Pay for tolls Pay for maintenance Control usage (GPS tracking, etc.) post-trip Improve administration (VAT recovery, etc.) Monitor and optimize spending (reporting, CO 2 reports, etc.) 7

Market overview Spending volumes 90% fuel / 10% others > 526bn Market penetration ~25% 42m 8m 129bn 50% 54m 6m 124bn 35% 30m 15m 199bn <10% 17% Expense management growth +5-10% p.a. 74bn Nb of heavy vehicles Nb of light vehicles bn Fuel & Fleet x% expenses A vast and growing market, with two main segments: light vehicles and heavy vehicles Penetrated market share Sources: Datamonitor 2010 estimates; Spire/Ubifrance 2011; AlphaNova 2012 estimates; internal estimates. 8

Focus on market segments Light fleets Cars Light commercial vehicles <3.5t General expense Example: company car Low criticality for business Core business Example: package delivery, utilities, High criticality for business Heavy fleets OTR Over the Road Trucks >3.5t Buses Coaches Domestic freight Journeys within one country for domestic deliveries Medium/high criticality for business International freight Multi-country journeys (several currencies, VAT systems, etc.) High criticality for business Different stakes and needs in each market segment 9

Organization of fuel distribution: a determining factor to define the market opportunity FUEL DISTRIBUTION MARKET CONCENTRATION MAIN TYPES OF F&F SOLUTIONS Consolidated Fragmented Independent / franchise Accessible for F&F management players Multibrand (1) domestic solutions OWNERSHIP OF FUEL STATIONS Oil company subsidiaries Not accessible for F&F management players Difficult for F&F management players Monobrand (2) solutions Multibrand transnational solutions The opportunities for F&F management players depend on the fuel distribution market s structure (1) Multibrand: card accepted in a network of affiliated stations. (2) Monobrand: card accepted in a specific brand network. 10

Trend in the fuel distribution market by region North America & UK Historically fragmented distribution market with ~30 major oil companies, which moved to franchise in the 80s Europe (excl. UK) Domestic fuel distribution mostly owned by oil companies Few specialized players moving from monobrand cards to multibrand cards, enriched with services Main programs directly managed by oil companies or some specialized players for transnational freight (solutions to pay fuel & tolls in many countries) Latin America Mostly franchised and fragmented distribution market Asia Fuel distribution mostly owned by oil companies or potentially state-owned distributors Specialized players offering multibrand solutions to pay for fuel in a large acceptance network composed of affiliated stations Main programs directly managed by the distributors / oil companies Market opportunities and offers vary by region, xx depending on the organization of local fuel distribution 11

trend? trend? Current landscape by region Domestic needs CONCENTRATION Consolidated Fragmented International needs Fragmented Independent / franchise Domestic multibrand North America UK OWNERSHIP Oil company subsidiaries Monobrand Asia Latin America Europe Domestic multibrand Europe Transnational multibrand In general, oil companies are gradually xx withdrawing from fuel retailing 12

Competitive landscape Domestic needs CONCENTRATION Consolidated Fragmented International needs Fragmented Independent / franchise Mainly present in Latam OWNERSHIP Oil company subsidiaries Mainly present in the US/UK Mainly present in Europe Edenred present in the Latin America market, mainly made up of independent/franchise fuel stations, with a multibrand offer 13

Edenred offer Fuel management Fleet management Closed loop or open loop payment solutions with basic platform of services Closed loop payment solution with sophisticated platform of services No pre-trip/post-trip functionalities; control limited to payment High level pre-trip/post-trip functionalities Two types of offer adapted to clients needs, and which represent close to 10% of the Group s issue volume 14

Market & strategy Travel & Entertainment market T&E Expense management

Travel & Entertainment Targeted expenses Market needs 40-30% Expenses incurred by an employee for business purposes Entertainment Accommodation, food & beverages pre-trip Define rules of usage (profile management, etc.) on-trip Pay for business expenses (according to company policies) post-trip Improve administration (expense claims management, etc.) 60-70% Travel Air, rail, car rental Prepare business trips (bookings, etc.) Support away from their home base (assistance, etc.) Monitor and optimize spending (reporting, etc.) Ensure systematic VAT refund 16

Market overview Spending volumes > 518bn 181bn 18% 111bn 17% 200bn <10% Market penetration ~20% 5% Expense management growth +10-20% p.a. 26bn bn T&E expenses x% Penetrated market share A vast T&E market, mostly untapped Source: Concomitance (Asia: over 7 countries / Australia, China, India, Indonesia, Japan, Korea, Taiwan). 17

Competitive landscape: value chain positioning pre-trip on-trip post-trip Travel booking companies Booking solutions only Payment instrument providers Banks Corporate Cards Corporate cards focused on payment with limited services Expense management tools providers +software solutions associated with external payment solutions Software approach to be interfaced with ERP Most of the players focused on specific functionalities 18

Competitive landscape: targeted clients Market focus Large multinational companies Large domestic companies Small & medium-sized enterprises Comments Travel booking companies Dedicated services only for large companies Payment instrument providers Focus on managers and travelers only Expense management tools providers Complex implementation To be interfaced with ERP Market opportunity across large to small domestic companies 19

Edenred offer Payment card Controls based on - loop management (FlexiLoop) - or other rules (FlexiControl) Expense management platform Profile management Online booking tools Travel preparation Expense claims management Invoicing Tax recovery A solution focused on SMEs with a simple end-to-end solution combining a payment card with an Expense management platform 20

Market & strategy Sector-Specific Expenses market SSE Expense management

Sector-Specific Expenses Targeted expenses Other expenses related to sectorspecific needs Freight Uniform dry cleaning Insurance Market needs Specific needs by sector with generic objectives New worlds to explore, new needs to discover, new solutions to invent Illustrations Simplify administrative processes Better control and monitor expenses A continuous screening process for Edenred Payroll card Acquisition in March 2013 22

Market & strategy Strategy in Expense Management Expense management

Expense management: a strategic priority for the Group Promising growth Low penetration and increasing market demand Recurring business Frequent usage and client stickiness Scalable business model with a take-up rate of ~4% and an operating EBIT margin of ~30% Synergies with benefit solutions Client cross-selling opportunities Shared platform Same affiliation know-how Objective of building the Group s second long term growth engine >20% of issue volume in 2016 24

Strategy in Fuel & Fleet Offer segmentation Organic roll-out Acquisitions Enhance our platform with modularization & functional enrichment to better address segmentspecific needs (Light/heavy vehicles) Leverage our platform (WATTS in Latam and PrePay Solutions in Europe) to develop new solutions where Edenred is present Target F&F program managers around the world to gain volume and market shares Light Fleets Cars Light Commercial Vehicles <3.5t General expense Example: executive vehicles Core business Example: package delivery, utilities, Low criticality for business High criticality for business Heavy Fleets OTR Over the Road Trucks >3.5t Buses Coaches Domestic freight Journeys within one country for domestic deliveries Medium/High criticality for business International freight Multi-countries journeys (several currencies, VAT systems, ) High criticality for business Development through organic growth and acquisitions 25

Strategy in Travel & Entertainment Increase functionalities of our T&E platform Organic roll-out of Edenred T&E solution Enrich functionalities to meet clients needs such as: Invoices scanning Discount Cashback program Etc. Leverage our T&E platform to roll out end-to-end solutions in countries where Edenred is already present Objective of two functionalities/year Objective of 2-3 countries/year A long-term growth opportunity, through organic development 26

Strategy in Sector-Specific Expenses Acquisition in new sectors Organic roll-out Screening of every market where Edenred is already present to find new opportunities A long-term growth opportunity, A long-term growth opportunity, through an organic development through acquisitions and organic development 27

Expense management Market and strategy Antoine Dumurgier, Executive VP Strategy and Development Jacques Stern, CEO Illustration in Fuel & Fleet: Ticket Car, Mexico Diego Frutos, Managing Director, Edenred Mexico Illustration in Travel & Entertainment: ExpendiaSmart, Italy Andrea Keller, Managing Director, Edenred Italy Illustration in Sector-Specific Expenses: Repom, Brazil Rubens Naves, CEO, Repom Conclusion Virginie Monier, Head of Financial communication and IR

Mexican F&F market: potential and addressable markets Total potential market: annual fuel consumption in the BtoB sector Independent segment $24bn Business segment Not yet addressable: Small companies or independent drivers mostly operating in informal economy $16bn 4.5m vehicles $8bn 1m vehicles Addressable market: Companies looking for cost reductions and tax deduction (1) A large addressable market of $8bn (1) 2005 law: fuel expenses deductible only if paid electronically. 29

Mexican F&F market: structure and segments Independent / franchise OWNERSHIP Consolidated MEX CONCENTRATION Fragmented Mexican market specificities All stations operating under Pemex brand but as franchisees A market with multibrand domestic solutions (1) Oil company subsidiaries Two segments: Light Fleets Size $3.8 bn Heavy Fleets Size $4.4 bn Penetration (2) 44% Penetration (2) 6% A consolidated market with franchisees, favorable for multibrand expense management solutions (1) Multibrand: card accepted in a network of affiliated stations. (2) Penetration of multibrand cards. 30

Mexican F&F market: existing offer and players Light Fleets GENERAL EXPENSE Leaders CORE BUSINESS Leaders Followers Followers Heavy Fleets DOMESTIC FREIGHT Leaders INTERNATIONAL FREIGHT Mostly non addressable* Followers Ticket Car is the market leader *At least for the US. 31

Ticket Car : value proposition pre-trip on-trip post-trip Vehicle profiles Validation controls Management reports Vehicle use policies Define places and period for refueling Limit transaction amounts Type of fuel Fuel payment Control and validation of the payment Payment authorization Offline contingency plan Analysis of card balance and reporting Statistics, operating and accounting reporting Invoice compliance with regulations Maintenance assistance across the entire value chain: a unique offer in the market Ticket Car offers the market's most complete solution for fuel & fleet management 32

Ticket Car value proposition for companies 33

Ticket Car key figures Ticket Car Leader in Fuel & Fleet management >100m liters of fuel per month 7,000 clients and 300,000 active cards >3,500 affiliated fuel stations +24% CAGR 2002-2012 Take-up rate of ~3% 50% of Edenred Mexico issue volume 34

Development strategy Increase our offering capacity 1 Development of new features and services: Wheel control Parking lots Road assistance Self consumption Consulting services Expand our client target 2 Increased focus on heavy fleet segment Size $4.4bn Data analysis for operational decision-making thanks to GPS control: Instant vehicle info. Tank variations Increase in fuel level Penetration 6% Expected issue volume CAGR: ~+15% in the coming three years 35

Expense management Market and strategy Antoine Dumurgier, Executive VP Strategy and Development Jacques Stern, CEO Illustration in Fuel & Fleet: Ticket Car, Mexico Diego Frutos, Managing Director, Edenred Mexico Illustration in Travel & Entertainment: ExpendiaSmart, Italy Andrea Keller, Managing Director, Edenred Italy Illustration in Sector-Specific Expenses: Repom, Brazil Rubens Naves, CEO, Repom Conclusion Virginie Monier, Head of Financial communication and IR

T&E market in Italy: a large and underpenetrated market Market structure Favorable factors for T&E solutions development Payment media for T&E business expenses (as a % of total number of companies in Italy) Corporate cards - E (1) Personal credit card 15% 33% High use of cash advances Corporate cards - C (2) Direct invoices 16% 28% New regulations promoting digital payments to increase financial flows control Lodged Card (3) Cash advances 18% 44% Increased attention to costs and to controlling business expenses from companies (1) Corporate card connected to the employee s personal account (2) Corporate card connected to the company s account (3) Virtual card connected to a travel agency A large market of more than 10bn A high potential market Source: internal research. 37

T&E market in Italy: existing offer and players pre-trip on-trip post-trip Travel booking companies Payment instrument providers Banks Corporate Cards Expense management tools providers +software solutions associated to external payment solutions No end-to-end player 38

ExpendiaSmart : three modules to meet clients needs pre-trip on-trip post-trip Booking module in partnership with Travel offer search Online booking tools Reporting & Business intelligence ExpendiaSmart lodge account F&F module Cost reporting consulting Fleet management Maintenance Basic offer Budget allocation Prepaid Corporate cards VAT recovery Expense claims management Cost and VAT reporting A complete and unique end-to-end solution in the Italian market Authorization managed by PrePay Solutions 39

ExpendiaSmart movie 40

Key competitive advantages compared to corporate credit card Broad distribution scope All employees, incl. occasional travellers (anonymous cards) Dedicated to executives Easier expense management processes Improved control of business expenses Value-added data management Integrated online platform for T&E process management Pre-trip profile management (spending rules/user), prepaid cards and filtered networks Detailed reporting and valueadded services (VAT recovery, etc.) Payment solution associated with post-trip report Post-trip control Limited access to data An efficient tool for companies to simplify processes and increase control, leading to cost savings 41

ExpendiaSmart key figures ExpendiaSmart ~ 15m issue volume >400 clients 5,500 cards 100% pre-paid Float Main Clients Affiliates Interchange fee ~ 1.1% Take-up rate ~3.6% Clients Client fee ~2.5% Beneficiaries N/A Based on 2013 estimated figures. 42

Development strategy Sales Solution upgrade Strategic partnerships After a two-year incubation period, cross-selling with benefits clients Launch of new types of sales: telesales, web Client co-creation meetings, to develop new features New features: mobile platform, cashback program, etc. First partnership with Amadeus, a European leader in travel technology Development of partnerships with other players Contribution to Italy issue volume growth rising to 35% by 2016 43

Expense management Market and strategy Antoine Dumurgier, Executive VP Strategy and Development Jacques Stern, CEO Illustration in Fuel & Fleet: Ticket Car, Mexico Diego Frutos, Managing Director, Edenred Mexico Illustration in Travel & Entertainment: ExpendiaSmart, Italy Andrea Keller, Managing Director, Edenred Italy Illustration in Sector-Specific Expenses: Repom, Brazil Rubens Naves, CEO, Repom Conclusion Virginie Monier, Head of Financial communication and IR

The Frete market 45

Competitive landscape Repom USD 1.7bn Competitors USD 1.1bn 20 companies with the government license, but only three companies really operating in the market USD 44.2bn Most of them started after the regulation voted in 2011 Informal The vast majority offer a simple solution, restricted to tools used to comply with the law Clear leadership of Repom, with >50% market share 46

Repom: a strong experience in the market 1993 Company created 1999 Freight payment launched 2004 Toll payment card launched 2012 New regulations Repom first to get the license 1995 Fuel cards for heavy fleets launched 2001 Fuel card product withdrawn 2011 MasterCard issuer license 2013 Acquisition of 62% stake by Edenred Repom, a pioneer in the market that started to operate long before the 2012 regulation 47

Repom value proposition Management system Payment solutions Aggregated services Full solution for the freight hiring process Integrated system Security and tracing features Personalized features for different types of operations Private network (with specific features) Mastercard network ATM Wired transfers Toll network Pre-operational diagnosis Full implementation process Client documents processing Permanent alignment with client s needs Solution developed jointly with clients Deep knowledge of their specific needs 48

Repom key figures Repom >300k truck drivers have used a Repom solution since 1999 Close to 2.5m heavy fleet trips processed by Repom platform in 2013 Main Clients >11m toll tickets used in 2013 >200 clients in 2013 >25% CAGR in business volume since 2008 49

Repom: business model Issue volume (IV) Fuel (closed loop) Client fee ~0.7% on BV Volume w/o affiliate fee (cash withdrawal/ wired transfers) ~68% Business Volume (BV) ~25% ~6% ~1% Toll MasterCard network Affiliate fee ~0.5-0.7% on BV ~1.9% on IV Average take-up rate: 1.2%-1.4% on BV Great opportunity to increase the take-up rate, by transferring wired transfers volumes to the MasterCard network 50

Opportunities in the market Regulatory change A priority for the government to reduce the informal economy and increase tax collection Implementation in progress An acceleration factor for our business to grow faster Services for truck-drivers Main sales focus on corporate clients until recently Since 2012, focus extended to independent truckdrivers through Clube da Estrada brand (loyalty program, additional card for their wives, service points on the roads, etc.) facebook.com/clubedaestr ada Synergies with Edenred Cross-selling opportunities Leverage Edenred partnership Leverage network relationships Expected business volume CAGR by 2016: >30% 51

Expense management Market and strategy Antoine Dumurgier, Executive VP Strategy and Development Jacques Stern, CEO Illustration in Fuel & Fleet: Ticket Car, Mexico Diego Frutos, Managing Director, Edenred Mexico Illustration in Travel & Entertainment: ExpendiaSmart, Italy Andrea Keller, Managing Director, Edenred Italy Illustration in Sector-Specific Expenses: Repom, Brazil Rubens Naves, CEO, Repom Conclusion Virginie Monier, Head of Financial communication and IR

Conclusion An offer covering all segments Fuel & Fleet Travel & Entertainment Sector- Specific Expenses F&F T&E SSE Expected contribution to Group s issue volume: >20% by 2016 A high potential market, and a development through both organic growth and acquisitions 53