The following tables summarize the impacts of Topic 606 adoption on the Company’s consolidated financial statements.

Consolidated Balance Sheet as of December 31, 2017:



	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 revenues	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 revenues	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

Consolidated Balance Sheet as of December 31, 2016:



	As Previously
	Reported			Adjustments			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	683		$	—		$	683
Settlement deposits	520			—			520
Trade receivables, net	1,639			(89		)	1,550
Contract assets	—			168			168
Settlement receivables	175			—			175
Other receivables	65			—			65
Prepaid expenses and other current assets	236			—			236
Deferred income taxes	101			—			101
Assets held for sale	863			—			863
Total current assets	4,282			79			4,361
Property and equipment, net	626			—			626
Goodwill	14,178			—			14,178
Intangible assets, net	4,664			(74		)	4,590
Computer software, net	1,608			—			1,608
Deferred contract costs, net	310			(10		)	300
Other noncurrent assets	363			—			363
Total assets	$	26,031		$	(5	)	$	26,026
LIABILITIES AND EQUITY
Current liabilities:
Accounts payable and accrued liabilities	$	1,146		$	—		$	1,146
Settlement payables	714			—			714
Deferred revenues	680			61			741
Current portion of long-term debt	332			—			332
Liabilities held for sale	279			—			279
Total current liabilities	3,151			61			3,212
Long-term debt, excluding current portion	10,146			—			10,146
Deferred income taxes	2,484			(39		)	2,445
Deferred revenues	19			39			58
Other long-term liabilities	386			—			386
Total liabilities	16,186			61			16,247
Equity:
FIS stockholders’ equity:
Preferred stock	—			—			—
Common stock	4			—			4
Additional paid in capital	10,380			—			10,380
Retained earnings	3,299			(66		)	3,233
Accumulated other comprehensive earnings	(331		)	—			(331		)
Treasury stock, at cost	(3,611		)	—			(3,611		)
Total FIS stockholders’ equity	9,741			(66		)	9,675
Noncontrolling interest	104			—			104
Total equity	9,845			(66		)	9,779
Total liabilities and equity	$	26,031		$	(5	)	$	26,026

Consolidated Statement of Earnings for the year ended December 31, 2017:



	As Previously
	Reported			Adjustments			As Adjusted
Revenues (for related party activity, see note 19)	$	9,123		$	(455	)	$	8,668
Cost of revenues (for related party activity, see note 19)	6,181			(387		)	5,794
Gross profit	2,942			(68		)	2,874
Selling, general, and administrative expenses (for related party activity, see note 19)	1,450			(8		)	1,442
Operating income	1,492			(60		)	1,432
Other income (expense):
Interest income	22			—			22
Interest expense	(359		)	—			(359		)
Other income (expense), net	(119		)	—			(119		)
Total other income (expense)	(456		)	—			(456		)
Earnings from continuing operations before income taxes and equity method investment earnings	1,036			(60		)	976
Provision (benefit) for income taxes	(319		)	(2		)	(321		)
Equity method investment earnings	(3		)	—			(3		)
Earnings from continuing operations, net of tax	1,352			(58		)	1,294
Earnings (loss) from discontinued operations, net of tax	—			—			—
Net earnings	1,352			(58		)	1,294
Net earnings attributable to noncontrolling interest	(33		)	—			(33		)
Net earnings attributable to FIS common stockholders	$	1,319		$	(58	)	$	1,261
Net earnings per share — basic from continuing operations attributable to FIS common stockholders	$	4.00		$	(0.18	)	$	3.82
Net earnings (loss) per share — basic from discontinued operations attributable to FIS common stockholders	—			—			—
Net earnings per share — basic attributable to FIS common stockholders *	$	4.00		$	(0.18	)	$	3.82
Weighted average shares outstanding — basic	330			330			330
Net earnings per share — diluted from continuing operations attributable to FIS common stockholders	$	3.93		$	(0.17	)	$	3.75
Net earnings (loss) per share — diluted from discontinued operations attributable to FIS common stockholders	—			—			—
Net earnings per share — diluted attributable to FIS common stockholders *	$	3.93		$	(0.17	)	$	3.75
Weighted average shares outstanding — diluted	336			336			336
Amounts attributable to FIS common stockholders:
Earnings from continuing operations, net of tax	$	1,319		$	(58	)	$	1,261
Earnings (loss) from discontinued operations, net of tax	—			—			—
Net earnings attributable to FIS common stockholders	$	1,319		$	(58	)	$	1,261

* Amounts may not sum due to rounding.

Consolidated Statement of Earnings for the year ended December 31, 2016:



	As Previously
	Reported			Adjustments			As Adjusted
Revenues (for related party activity, see note 19)	$	9,241		$	(410	)	$	8,831
Cost of revenues (for related party activity, see note 19)	6,233			(338		)	5,895
Gross profit	3,008			(72		)	2,936
Selling, general, and administrative expenses (for related party activity, see note 19)	1,710			(3		)	1,707
Operating income	1,298			(69		)	1,229
Other income (expense):
Interest income	20			—			20
Interest expense	(403		)	—			(403		)
Other income (expense), net	(9		)	—			(9		)
Total other income (expense)	(392		)	—			(392		)
Earnings from continuing operations before income taxes and equity method investment earnings	906			(69		)	837
Provision (benefit) for income taxes	317			(26		)	291
Equity method investment earnings	—			—			—
Earnings from continuing operations, net of tax	589			(43		)	546
Earnings (loss) from discontinued operations, net of tax	1			—			1
Net earnings	590			(43		)	547
Net earnings attributable to noncontrolling interest	(22		)	—			(22		)
Net earnings attributable to FIS common stockholders	$	568		$	(43	)	$	525
Net earnings per share — basic from continuing operations attributable to FIS common stockholders	$	1.74		$	(0.13	)	$	1.61
Net earnings (loss) per share — basic from discontinued operations attributable to FIS common stockholders	—			—			—
Net earnings per share — basic attributable to FIS common stockholders *	$	1.74		$	(0.13	)	$	1.61
Weighted average shares outstanding — basic	326			326			326
Net earnings per share — diluted from continuing operations attributable to FIS common stockholders	$	1.72		$	(0.13	)	$	1.59
Net earnings (loss) per share — diluted from discontinued operations attributable to FIS common stockholders	—			—			—
Net earnings per share — diluted attributable to FIS common stockholders *	$	1.72		$	(0.13	)	$	1.59
Weighted average shares outstanding — diluted	330			330			330
Amounts attributable to FIS common stockholders:
Earnings from continuing operations, net of tax	$	567		$	(43	)	$	524
Earnings (loss) from discontinued operations, net of tax	1			—			1
Net earnings attributable to FIS common stockholders	$	568		$	(43	)	$	525

* Amounts may not sum due to rounding.

Consolidated Statement of Earnings for the year ended December 31, 2015:



	As Previously
	Reported			Adjustments			As Adjusted
Revenues (for related party activity, see note 19)	$	6,596		$	(336	)	$	6,260
Cost of revenues (for related party activity, see note 19)	4,395			(324		)	4,071
Gross profit	2,201			(12		)	2,189
Selling, general, and administrative expenses (for related party activity, see note 19)	1,102			—			1,102
Operating income	1,099			(12		)	1,087
Other income (expense):
Interest income	16			—			16
Interest expense	(199		)	—			(199		)
Other income (expense), net	121			—			121
Total other income (expense)	(62		)	—			(62		)
Earnings from continuing operations before income taxes and equity method investment earnings	1,037			(12		)	1,025
Provision (benefit) for income taxes	379			(4		)	375
Equity method investment earnings	—			—			—
Earnings from continuing operations, net of tax	658			(8		)	650
Earnings (loss) from discontinued operations, net of tax	(7		)	—			(7		)
Net earnings	651			(8		)	643
Net earnings attributable to noncontrolling interest	(19		)	—			(19		)
Net earnings attributable to FIS common stockholders	$	632		$	(8	)	$	624
Net earnings per share — basic from continuing operations attributable to FIS common stockholders	$	2.24		$	(0.03	)	$	2.21
Net earnings (loss) per share — basic from discontinued operations attributable to FIS common stockholders	(0.03		)	—			(0.03		)
Net earnings per share — basic attributable to FIS common stockholders *	$	2.22		$	(0.03	)	$	2.19
Weighted average shares outstanding — basic	285			285			285
Net earnings per share — diluted from continuing operations attributable to FIS common stockholders	$	2.21		$	(0.03	)	$	2.18
Net earnings (loss) per share — diluted from discontinued operations attributable to FIS common stockholders	(0.03		)	—			(0.03		)
Net earnings per share — diluted attributable to FIS common stockholders *	$	2.19		$	(0.03	)	$	2.16
Weighted average shares outstanding — diluted	289			289			289
Amounts attributable to FIS common stockholders:
Earnings from continuing operations, net of tax	$	639		$	(8	)	$	631
Earnings (loss) from discontinued operations, net of tax	(7		)	—			(7		)
Net earnings attributable to FIS common stockholders	$	632		$	(8	)	$	624

* Amounts may not sum due to rounding.

Consolidated Statement of Comprehensive Earnings for the year ended December 31, 2017:



	As Previously
	Reported						Adjustments					As Adjusted
Net earnings				$	1,352				$	(58	)				$	1,294
Other comprehensive earnings, before tax:
Unrealized gain (loss) on investments and derivatives	$	(28	)				$	—				$	(28	)
Reclassification adjustment for gains (losses) included in net earnings	—						—					—
Unrealized gain (loss) on investments and derivatives, net	(28		)				—					(28		)
Foreign currency translation adjustments	23						—					23
Minimum pension liability adjustments	(8		)				—					(8		)
Other comprehensive earnings (loss), before tax	(13		)				—					(13		)
Provision for income tax expense (benefit) related to items of other comprehensive earnings	(11		)				—					(11		)
Other comprehensive earnings (loss), net of tax	$	(2	)	(2		)	$	—	—			$	(2	)	(2		)
Comprehensive earnings				1,350					(58		)				1,292
Net (earnings) loss attributable to noncontrolling interest				(33		)			—						(33		)
Other comprehensive (earnings) losses attributable to noncontrolling interest				1					—						1
Comprehensive earnings attributable to FIS common stockholders				$	1,318				$	(58	)				$	1,260

Consolidated Statement of Comprehensive Earnings for the year ended December 31, 2016:



	As previously
	Reported						Adjustments					As adjusted
Net earnings				$	590				$	(43	)				$	547
Other comprehensive earnings, before tax:
Unrealized gain (loss) on investments and derivatives	$	(4	)				$	—				$	(4	)
Reclassification adjustment for gains (losses) included in net earnings	9						—					9
Unrealized gain (loss) on investments and derivatives, net	5						—					5
Foreign currency translation adjustments	(7		)				—					(7		)
Minimum pension liability adjustments	(1		)				—					(1		)
Other comprehensive earnings (loss), before tax	(3		)				—					(3		)
Provision for income tax expense (benefit) related to items of other comprehensive earnings	31						—					31
Other comprehensive earnings (loss), net of tax	$	(34	)	(34		)	$	—	—			$	(34	)	(34		)
Comprehensive earnings				556					(43		)				513
Net (earnings) loss attributable to noncontrolling interest				(22		)			—						(22		)
Other comprehensive (earnings) losses attributable to noncontrolling interest				(19		)			—						(19		)
Comprehensive earnings attributable to FIS common stockholders				$	515				$	(43	)				$	472

Consolidated Statement of Comprehensive Earnings for the year ended December 31, 2015:



	As previously
	Reported						Adjustments					As adjusted
Net earnings				$	651				$	(8	)				$	643
Other comprehensive earnings, before tax:
Unrealized gain (loss) on investments and derivatives	$	(17	)				$	—				$	(17	)
Reclassification adjustment for gains (losses) included in net earnings	4						—					4
Unrealized gain (loss) on investments and derivatives, net	(13		)				—					(13		)
Foreign currency translation adjustments	(196		)				—					(196		)
Minimum pension liability adjustments	(1		)				—					(1		)
Other comprehensive earnings (loss), before tax	(210		)				—					(210		)
Provision for income tax expense (benefit) related to items of other comprehensive earnings	(5		)				—					(5		)
Other comprehensive earnings (loss), net of tax	$	(205	)	(205		)	$	—	—			$	(205	)	(205		)
Comprehensive earnings				446					(8		)				438
Net (earnings) loss attributable to noncontrolling interest				(19		)			—						(19		)
Other comprehensive (earnings) losses attributable to noncontrolling interest				32					—						32
Comprehensive earnings attributable to FIS common stockholders				$	459				$	(8	)				$	451

Consolidated Statement of Cash Flows for the year ended December 31, 2017:



	As Previously
	Reported			Adjustments			As Adjusted
Cash flows from operating activities:
Net earnings	$	1,352		$	(58	)	$	1,294
Adjustment to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	1,391			(25		)	1,366
Amortization of debt issue costs	19			—			19
Gain on sale of assets	(62		)	—			(62		)
Loss on extinguishment of debt	196			—			196
Stock-based compensation	107			—			107
Deferred income taxes	(985		)	—			(985		)
Net changes in assets and liabilities, net of effects from acquisitions and foreign currency:
Trade receivables	(167		)	(65		)	(232		)
Contract assets	—			62			62
Settlement activity	(51		)	—			(51		)
Prepaid expenses and other assets	(2		)	—			(2		)
Deferred contract costs	(166		)	13			(153		)
Deferred revenue	(6		)	73			67
Accounts payable, accrued liabilities, and other liabilities	115			—			115
Net cash provided by operating activities	1,741			—			1,741

Cash flows from investing activities:
Additions to property and equipment	(145		)	—			(145		)
Additions to computer software	(468		)	—			(468		)
Acquisitions, net of cash acquired	—			—			—
Net proceeds from sale of assets	1,307			—			1,307
Other investing activities, net	(4		)	—			(4		)
Net cash provided by (used in) investing activities	690			—			690

Cash flows from financing activities:
Borrowings	9,615			—			9,615
Repayment of borrowings and capital lease obligations	(11,689		)	—			(11,689		)
Debt issuance costs	(13		)	—			(13		)
Excess income tax benefit from exercise of stock options	—			—			—
Proceeds from exercise of stock options	208			—			208
Treasury stock activity	(153		)	—			(153		)
Dividends paid	(385		)	—			(385		)
Distributions to Brazilian Venture partner	(23		)	—			(23		)
Other financing activities, net	(40		)	—			(40		)
Net cash (used in) provided by financing activities	(2,480		)	—			(2,480		)
Effect of foreign currency exchange rate changes on cash	31			—			31
Net increase (decrease) in cash and cash equivalents	(18		)	—			(18		)
Cash and cash equivalents, beginning of year	683			—			683
Cash and cash equivalents, end of year	$	665		$	—		$	665

Supplemental cash flow information:
Cash paid for interest	$	354		$	—		$	354
Cash paid for income taxes	$	545		$	—		$	545

Consolidated Statement of Cash Flows for the year ended December 31, 2016:



	As Previously
	Reported			Adjustments			As Adjusted
Cash flows from operating activities:
Net earnings	$	590		$	(43	)	$	547
Adjustment to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	1,174			(21		)	1,153
Amortization of debt issue costs	19			—			19
Stock-based compensation	137			—			137
Deferred income taxes	(164		)	(26		)	(190		)
Excess income tax benefit from exercise of stock options	(32		)	—			(32		)
Other operating activities, net	(2		)	—			(2		)
Net changes in assets and liabilities, net of effects from acquisitions and foreign currency:
Trade receivables	57			(15		)	42
Contract assets	—			19			19
Settlement activity	15			—			15
Prepaid expenses and other assets	(8		)	—			(8		)
Deferred contract costs	(138		)	17			(121		)
Deferred revenue	182			69			251
Accounts payable, accrued liabilities, and other liabilities	95			—			95
Net cash provided by operating activities	1,925			—			1,925

Cash flows from investing activities:
Additions to property and equipment	(145		)	—			(145		)
Additions to computer software	(471		)	—			(471		)
Acquisitions, net of cash acquired	—			—			—
Net proceeds from sale of assets	—			—			—
Other investing activities, net	(3		)	—			(3		)
Net cash provided by (used in) investing activities	(619		)	—			(619		)

Cash flows from financing activities:
Borrowings	7,745			—			7,745
Repayment of borrowings and capital lease obligations	(8,749		)	—			(8,749		)
Debt issuance costs	(25		)	—			(25		)
Excess income tax benefit from exercise of stock options	32			—			32
Proceeds from exercise of stock options	112			—			112
Treasury stock activity	(40		)	—			(40		)
Dividends paid	(341		)	—			(341		)
Distributions to Brazilian Venture partner	(20		)	—			(20		)
Other financing activities, net	(23		)	—			(23		)
Net cash (used in) provided by financing activities	(1,309		)	—			(1,309		)
Effect of foreign currency exchange rate changes on cash	4			—			4
Net increase (decrease) in cash and cash equivalents	1			—			1
Cash and cash equivalents, beginning of year	682			—			682
Cash and cash equivalents, end of year	$	683		$	—		$	683

Supplemental cash flow information:
Cash paid for interest	$	351		$	—		$	351
Cash paid for income taxes	$	341		$	—		$	341

Consolidated Statement of Cash Flows for the year ended December 31, 2015:



	As Previously
	Reported			Adjustments			As Adjusted
Cash flows from operating activities:
Net earnings	$	651		$	(8	)	$	643
Adjustment to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	669			(13		)	656
Amortization of debt issue costs	11			—			11
Gain on sale of assets	(149		)	—			(149		)
Stock-based compensation	98			—			98
Deferred income taxes	48			(4		)	44
Excess income tax benefit from exercise of stock options	(29		)	—			(29		)
Other operating activities, net	4			—			4
Net changes in assets and liabilities, net of effects from acquisitions and foreign currency:
Trade receivables	(103		)	35			(68		)
Contract assets	—			(38		)	(38		)
Settlement activity	5			—			5
Prepaid expenses and other assets	(46		)	—			(46		)
Deferred contract costs	(120		)	13			(107		)
Deferred revenue	63			15			78
Accounts payable, accrued liabilities, and other liabilities	29			—			29
Net cash provided by operating activities	1,131			—			1,131

Cash flows from investing activities:
Additions to property and equipment	(133		)	—			(133		)
Additions to computer software	(282		)	—			(282		)
Acquisitions, net of cash acquired	(1,720		)	—			(1,720		)
Net proceeds from sale of assets	241			—			241
Other investing activities, net	(4		)	—			(4		)
Net cash provided by (used in) investing activities	(1,898		)	—			(1,898		)

Cash flows from financing activities:
Borrowings	13,216			—			13,216
Repayment of borrowings and capital lease obligations	(11,561		)	—			(11,561		)
Debt issuance costs	(37		)	—			(37		)
Excess income tax benefit from exercise of stock options	29			—			29
Proceeds from exercise of stock options	57			—			57
Treasury stock activity	(320		)	—			(320		)
Dividends paid	(305		)	—			(305		)
Distributions to Brazilian Venture partner	(24		)	—			(24		)
Other financing activities, net	(40		)	—			(40		)
Net cash (used in) provided by financing activities	1,015			—			1,015
Effect of foreign currency exchange rate changes on cash	(59		)	—			(59		)
Net increase (decrease) in cash and cash equivalents	189			—			189
Cash and cash equivalents, beginning of year	493			—			493
Cash and cash equivalents, end of year	$	682		$	—		$	682
Supplemental cash flow information:
Cash paid for interest	$	142		$	—		$	142
Cash paid for income taxes	$	355		$	—		$	355