198/264 Consolidated statement of financial position As at December 31 (in € millions) Note As at January 1, 2016 2016 2017 Pro forma 2017 (unaudited) Assets Non­current assets Property and equipment 12 81 85 73 Intangible assets including goodwill 13 73 80 162 Investment in associates and joint ventures 25 1 — 1 Long term investment 22 — — 910 Restricted cash and other non­current assets 14 21 23 54 Deferred tax assets 10 4 3 9 180 191 1,209 Current assets Trade and other receivables 15 244 300 360 Income tax receivable 10 3 6 — Short term investments 22 — 830 1,032 Cash and cash equivalents 22 597 755 477 Other current assets 27 18 29 871 1,909 1,898 Total assets 1,051 2,100 3,107 Equity/(Deficit) and liabilities Equity/(Deficit) Share capital 16 — — — — Other paid in capital 16 797 830 2,488 3,432 Other reserves 16 85 122 177 177 Accumulated deficit (653 ) (1,192 ) (2,427 ) (2,427 ) Equity/(Deficit) attributable to owners of the parent 229 (240 ) 238 1,182 Non­current liabilities Convertible notes 18, 22 — 1,106 944 — Accrued expenses and other liabilities 20 16 10 56 56 Provisions 21 8 4 6 6 Deferred tax liabilities 10 — — 3 3 24 1,120 1,009 65 Current liabilities Trade and other payables 19 119 201 341 341 Income tax payable 10 5 6 9 9 Deferred revenue 4 92 149 216 216 Accrued expenses and other liabilities 20 485 673 881 881 Provisions 21 15 57 59 59 Derivative liabilities 22 82 134 354 354 798 1,220 1,860 1,860 Total liabilities 822 2,340 2,869 1,925 Total equity/(deficit) and liabilities 1,051 2,100 3,107 3,107 The accompanying notes are an integral part of these consolidated financial statements. F­5