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Wolters Kluwer

Quarterly Report Jul 30, 2015

3899_ir_2015-07-30-141000_01329e6e-3a5c-4c5e-9759-28f45c30ee1e.pdf

Quarterly Report

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Wolters Kluwer 2015 Half-Year Report

July 29, 2015 – Wolters Kluwer, a global leader in professional information services, today released its 2015 half-year results.

Highlights

  • Full-year outlook reiterated.
  • First-half revenues up 3% in constant currencies and up 2% organically.
  • Leading, growing positions grew 7% organically (52% of total revenues).
  • Digital & services revenues grew 5% organically (84% of total).
  • Growth in North America and Asia Pacific outweighed decline in Europe.
  • First-half adjusted operating profit €391 million, up 5% in constant currencies.
  • First-half diluted adjusted EPS €0.79, up 5% in constant currencies.
  • Adjusted free cash flow €170 million, broadly stable in constant currencies.
  • Leverage ratio net-debt-to-EBITDA 2.1x.
  • €140 million share buyback completed on July 1.
  • Announcing intent to pay interim dividends, starting with €0.18 in October 2015.
  • Corporate Legal Services and Financial & Compliance Services to be combined, enabling us to pursue opportunities in governance, risk & compliance markets.

Interim Report of the Executive Board

Nancy McKinstry, CEO and Chairman of the Executive Board, commented:

"Our first half performance is encouraging. Organic growth improved to 2%, supported by our leading, high growth businesses and reinforced by strong transactional revenues in North America. The ongoing shift in business mix and our efficiency programs drove underlying margin increase. We have stepped up investment in product development and sales and marketing to build future growth, and we remain confident we will meet our guidance for 2015."

Six months ended June 30
(in millions of euros, unless otherwise stated) 2015 2014 ∆ CC ∆ OG
Business performance – benchmark figures
Revenues 2,015 1,716 +17% +3% +2%
Adjusted operating profit 391 313 +25% +5% +4%
Adjusted operating margin 19.4% 18.2%
Adjusted net profit 235 190 +24% +5%
Diluted adjusted EPS (€) 0.79 0.63 +24% +5%
Adjusted free cash flow 170 136 +25% -1%
Net debt 2,069 2,227 -7%
IFRS results
Revenues 2,015 1,716 +17%
Operating profit 281 214 +31%
Profit for the period 162 200 -19%
Diluted EPS (€) 0.55 0.67 -19%
Net cash from operating activities 267 188 +41%

Key Figures 2015 Half-Year:

∆: % Change; ∆ CC: % Change constant currencies (EUR/USD 1.33); ∆ OG: % Organic growth. Benchmark (adjusted) figures are performance measures used by management. See Note 5 for a reconciliation from IFRS to benchmark figures. IFRS: International Financial Reporting Standards as adopted by the European Union.

Note: in the July 29, 2015, 08.00 am CET press release, net cash from operating activities in first half 2015 was erroneously stated at €245 million. The correct number is €267 million, which number was correctly stated in the remainder of the press release. This correction does not alter any of the other numbers stated in the press release.

Full-Year 2015 Outlook

Our guidance for the full year is unchanged. We note that comparables become more challenging in the second half, particularly for Corporate Legal Services and Financial & Compliance Services, and investments will be second-half weighted. As indicated in February, this year we intend to further sharpen our portfolio towards our leading, high growth businesses, to step up organic investment in digital products, and to continue to drive efficiencies. We expect the adjusted operating profit margin to increase in 2015. We currently expect restructuring costs to be approximately €35 million for the full year (2014: €36 million) and to occur mainly in Legal & Regulatory Solutions. The table below provides our guidance for the full-year.

2015 Outlook

Performance indicators 2015 guidance
Adjusted operating profit margin 21.0%-21.5%
Adjusted free cash flow €500-€525 million
Return on invested capital ≥ 8%
Diluted adjusted EPS Mid-single-digit growth

Guidance for adjusted free cash flow and diluted adjusted EPS is in constant currencies (EUR/USD 1.33). Guidance for EPS growth reflects the announced share repurchases. Adjusted operating profit margin and ROIC are in reporting currencies.

Our guidance is based on constant exchange rates. Wolters Kluwer generates more than half of its revenues and adjusted operating profit in North America. As a rule of thumb, based on our 2014 currency profile, a 1 U.S. Dollar cent move in the average EUR/USD exchange rate for the year causes an opposite 1 euro-cent change in diluted adjusted EPS. Currency is expected to have a more significant influence on results in 2015 than in recent years.

For the full-year, we expect adjusted net financing costs of approximately €100 million excluding the impact of exchange rate movements on currency hedging and intercompany balances. Including the effect of currency and assuming June period-end exchange rates (including a EUR/USD rate of 1.12) prevail until year-end, we estimate adjusted net financing costs of around €125 million. We expect the benchmark effective tax rate to be between 27% and 28% in 2015. We expect our cash conversion ratio to return towards historic average of 95%, and capital expenditure between 4% and 5% of revenue. Our guidance assumes no significant change in the scope of operations. We may make further disposals which could be dilutive to margins and earnings in the near term.

2015 Outlook by Division

Legal & Regulatory: we expect Corporate Legal Services (CLS) to achieve organic revenue growth, albeit at a more moderate pace in the second half due to challenging comparables. We continue to expect organic decline in Legal & Regulatory Solutions, due to weakness in print formats and still challenging economic conditions in Europe. Margins are expected to be constrained by cost inflation, increased restructuring in Legal & Regulatory Solutions, and additional product investment.

Tax & Accounting: we expect full year organic revenue growth to be similar to 2014, with growth in software solutions more than offsetting ongoing decline in print formats and bank product revenues. We expect full year margins to improve even with increased product investments.

Health: we foresee steady organic revenue performance, supported by robust growth in Clinical Solutions. Health Learning Research & Practice (the new name for the combined Medical Research and Professional & Education units) is expected to see growth in digital revenues offset by continued decline in print formats. Margins are expected to rise despite increased product, sales and marketing investment and additional restructuring.

Financial & Compliance Services: we expect the division to achieve positive organic growth driven by our Finance, Risk & Compliance and Audit units, with comparables becoming challenging in the second half. In Originations, the outlook for mortgage volumes remains mixed, but new U.S. lending regulations (TILA RESPA) are providing opportunities for growth.

Strategy

Wolters Kluwer provides legal, tax, accounting, health, and financial compliance professionals the essential information, software, and services they need to make decisions with confidence. Our strategy, which aims to accelerate our organic revenue growth and improve returns, is centered on the following three imperatives:

  • Expand our leading, high growth positions. We are focusing the majority of our investment on high growth segments in our portfolio where we have achieved market leadership. These positions, which include Corporate Legal Services, Tax & Accounting software, Clinical Solutions, and Finance, Risk & Compliance and Audit, provide global expansion opportunities. In addition, we will continue to drive growth in digital solutions and services across all divisions.
  • Deliver solutions and insights. We continuously invest in our products and services to deliver the tailored solutions and insights our professional customers need in order to make critical decisions and increase their productivity. We are investing in mobile applications, cloud-based services, and integrated solutions. Product investment, including capital expenditure, is expected to remain approximately 8-10% of revenues in the coming years.
  • Drive efficiencies. We will continue to drive efficiencies in areas such as sourcing, technology, real estate, organizational processes, and distribution channels. These operational excellence programs will deliver cost savings to support investments and margin expansion, while mitigating cost inflation.

New Divisional Organization

Wolters Kluwer will combine Corporate Legal Services and Financial & Compliance Services into a new division in order to pursue deeper synergies between these businesses and leverage their combined leadership, domain expertise, and technology skills to deliver greater value to our customers. The new division ─ to be named GRC Solutions ─ provides us with the opportunity to better serve our global legal and financial customers as we continue to see markets for governance, risk, and compliance solutions converge.

Wolters Kluwer GRC Solutions will be led by Richard Flynn, currently Group President & CEO of Corporate Legal Services. As a result, Legal & Regulatory Solutions will become a stand-alone division under the continued leadership of CEO Stacey Caywood.

Our internal audit software unit (Audit) will be transferred to the Tax & Accounting division, facilitating closer links with our corporate tax and accounting customers. The internal audit software product, TeamMate, will continue to be offered as part of the OneSumX platform for financial services.

We will report our full-year 2015 results under both the current structure and the new divisional organization.

Dividend Policy; Introducing Interim Dividends

Wolters Kluwer has a progressive dividend policy under which the company aims to increase the dividend per share each year. The dividend pay-out ratio will therefore vary from year to year. The 2014 financial

year marked the 9th consecutive annual increase in dividend per share under this policy. For more than 25 years, the company has either increased or maintained its dividend per share.

Wolters Kluwer plans to move to semi-annual dividend frequency starting with an interim dividend for the current year. Following and subject to a final resolution, we intend to declare an interim dividend on September 22, 2015. The intention is to set the interim dividend at 25% of the prior year's total dividend. The ordinary shares will trade ex-dividend on September 24, 2015 and an interim dividend of €0.18 per ordinary share will then be distributed on October 12, 2015. (ADR dividend payment date: October 19, 2015). This change aligns the timing of our dividend payments more closely with operating cash flow generation.

The final dividend payment over the 2015 financial year remains planned for May next year and is subject to approval at the Annual General Meeting of Shareholders in April 2016.

Anti-Dilution Policy and Share Buyback 2015

Wolters Kluwer has a policy to offset the dilution caused by its annual performance share issuance with share repurchases. In line with this policy, the company earlier this year announced its intention to repurchase up to €40 million in shares in 2015. In addition, we announced a plan to repurchase an additional amount of shares for up to €100 million, bringing the total intended buyback to €140 million in 2015. Under this program, which was completed on July 1, 2015, we repurchased a total of 5 million shares for a total consideration of €140 million (average price €28.13).

First-Half 2015 Results

The interim financial statements have not been audited or reviewed.

First-half 2015 revenues increased 17% overall to €2,015 million, reflecting the depreciation of the Euro against the U.S. Dollar, British Pound and other currencies. Excluding the impact of exchange rate movements, revenues grew 3%. Excluding also the effect of acquisitions and divestitures, organic revenue growth was 2%, an improvement on the comparable period (HY 2014: 1%).

By geographic region, North America saw an acceleration in organic growth to 5% (HY 2014: 1%) supported by all divisions. Revenues generated in Europe declined 2% organically (HY 2014: 0%) as deterioration in Legal & Regulatory Solutions outweighed improved trends in Tax & Accounting and Health in Europe. Asia Pacific & Rest of World saw steady 6% organic growth (HY 2014: 6%) with improved momentum in Tax & Accounting offsetting slower growth for Health and Financial & Compliance Services in this region.

Benchmark Figures

First-half adjusted operating profit was €391 million, up 5% in constant currencies. The adjusted operating profit margin increased by 120 basis points to 19.4% (HY 2014: 18.2%) due to the effect of currency translation, the ongoing shift in business mix in favor of higher margin digital businesses, as well as the effect of operational gearing and efficiency programs. Adjusted operating profit included restructuring costs of €22 million (HY 2014: €19 million).

Adjusted net financing costs were €67 million compared to €49 million in first half 2014. Adjusted net financing costs included a net foreign exchange loss of €16 million mainly due to the revaluation of intercompany financial assets and liabilities into Euros. This currency revaluation loss, which was primarily as a result of the stronger U.S. Dollar, does not impact cash flow. In constant currencies, adjusted net financing costs were flat. Adjusted net financing costs exclude the financing component of

employee benefits, results of investments available-for-sale, and disposal and/or revaluation gains/losses on equity-accounted investees and/or investments available for sale.

Adjusted profit before tax was €324 million, up 24% overall and up 7% in constant currencies. The benchmark effective tax rate was 27.5% (HY 2014: 27.7%). Adjusted net profit for the period was €235 million, up 24% overall. Diluted adjusted EPS was €0.79, up 24% overall and up 5% in constant currencies.

IFRS Reported Figures

Reported operating profit, which includes amortization of acquired intangibles and non-benchmark items increased 31% to €281 million (HY 2014: €214 million) mainly reflecting the exchange rate movements and underlying growth in adjusted operating profits.

Financing results amounted to a net cost of €69 million compared to a positive net income of €25 million in the comparable period. The prior period included a €76 million revaluation gain on the non-controlling interest in Datacert. Profit before tax decreased 11% to €213 million (HY 2014: €238 million).

The reported effective tax rate increased to 23.4% (HY 2014: 15.8%), mainly due to the absence of last year's non-taxable gain on the revaluation of the non-controlling interest in Datacert.

Total profit for the period decreased 19% to €162 million (HY 2014: €200 million) reflecting the absence of the Datacert revaluation gain and the currency revaluation loss. Diluted EPS also fell 19% to €0.55 per share.

Cash Flow

Adjusted cash flow from operations was €340 million, up 15% overall and stable in constant currencies. This performance reflected the expected decline in cash conversion to 87% (HY 2014: 94%) as a result of working capital movements and increased capital expenditure. Capital expenditure rose 33% overall and 15% in constant currencies to €84 million (4.2% of revenues) compared to €63 million in the first half of 2014 (3.7% of revenues). The increase in capex was largely due to investment in new product development in Tax & Accounting and Health.

Paid financing costs declined to €82 million. The comparable period included an additional coupon payment relating to our €700 million Eurobond which matured in January 2014. Corporate income tax paid was €68 million, including a €22 million benefit primarily related to previously divested assets. Excluding this one-off settlement, the underlying increase was due to phasing in several countries and the absence of refunds received in the first half of last year.

Adjusted free cash flow was €170 million, up 25% overall and down 1% in constant currencies (HY 2014: €136 million). Cash spending against Springboard restructuring provisions were absorbed in adjusted free cash flow (it was previously treated as a non-benchmark item). Adjusted free cash flow excluded a €5 million one-off transactional tax payment related to last year's consolidation of platform technology and a €22 million tax receipt relating to previously divested assets.

Acquisition spending, net of cash acquired, was €38 million (HY 2014: €166 million) and included €20 million relating to deferred payments on acquisitions made prior to 2015. The principal acquisitions in the first half were SBS Software, an accounting and payroll solutions provider in Germany; Basecone, an accounting workflow solutions provider in The Netherlands; and SureTax, a telecoms tax calculation engine in the U.S.

Cash dividend payments increased to €211 million. A total of €134 million was spent on the share buyback program during the first half of 2015, with the remainder of the share repurchases settled in July.

Net Debt and Leverage

Net debt was €2,069 million at June 30, 2015, reduced from €2,227 million a year ago but up from €1,897 million at year-end 2014.

The leverage ratio, based on net debt and rolling twelve months' EBITDA, was 2.1x as of June 30, 2015 (HY 2014: 2.6x). Our target leverage ratio remains 2.5x.

In June 2015, Wolters Kluwer concluded a one-year extension to our €600 million multi-currency revolving credit facility from July 2019 to July 2020, retaining an option to extend by another year.

Operating and Divisional Review

Group organic growth of 2% was supported by three divisions: Tax & Accounting, Health, and Financial & Compliance Services. Within Legal & Regulatory, Corporate Legal Services achieved 8% organic growth, entirely offsetting the decline in Legal & Regulatory Solutions in the period.

Divisional Summary – Six months ended June 30
(in millions of euros, unless otherwise stated) 2015 2014 ∆ CC ∆ OG
Revenues
Legal & Regulatory 792 710 +12% +2% 0%
Tax & Accounting 529 454 +17% +3% +3%
Health 465 365 +27% +5% +5%
Financial & Compliance Services 229 187 +22% +5% +5%
Total revenues 2,015 1,716 +17% +3% +2%
Adjusted operating profit
Legal & Regulatory 141 128 +10% -7% -9%
Tax & Accounting 143 106 +35% +17% +16%
Health 93 73 +27% +4% +4%
Financial & Compliance Services 36 28 +31% +11% +11%
Corporate costs (22) (22) -1% -4% -4%
Total adjusted operating profit 391 313 +25% +5% +4%

∆: % Change; ∆ CC: % Change constant currencies (EUR/USD 1.33); ∆ OG: % Organic growth.

Digital products (71% of total revenues) continued to drive the group's momentum, growing 6% organically in the first half (HY 2014: 5%). Services revenues increased 1% organically (HY 2014: 0%), with growth in CLS legal representation and F&CS professional services partly offset by softness in training, bank products, and other services. Underlying print revenues declined 9% (HY 2014: 10% decline).

Revenues by Media – Six months ended June 30

(in millions of euros, unless otherwise stated) 2015 2014 ∆ CC ∆ OG
Digital 1,424 1,157 +23% +7% +6%
Services 271 230 +18% 0% +1%
Print 320 329 -3% -10% -9%
Total Revenues 2,015 1,716 +17% +3% +2%

∆: % Change; ∆ CC: % Change constant currencies (EUR/USD 1.33); ∆ OG: % Organic growth.

Legal & Regulatory

  • Corporate Legal Services achieved 8% organic growth, lifted by strong transaction volumes.
  • Legal & Regulatory Solutions declined 4% organically, in line with second half 2014 trends.
  • Margin eased, reflecting increased restructuring and investment.
(in millions of euros, unless otherwise stated) 2015 2014 ∆ CC ∆ OG
Revenues 792 710 +12% +2% 0%
Adjusted operating profit 141 128 +10% -7% -9%
Adjusted operating margin 17.8% 18.0%
Operating profit 103 96 +8%
Net capital expenditure 24 21
Ultimo FTEs 7,333 7,590

Legal & Regulatory – Six months ended June 30

∆: % Change; ∆ CC: % Change constant currencies (EUR/USD 1.33); ∆ OG: % Organic growth.

Wolters Kluwer Legal & Regulatory revenues increased 2% in constant currencies, reflecting the effect of 2014 acquisitions (Datacert and LexisNexis Poland) partly offset by 2014 divestments (Canadian legal assets and title sales). On an organic basis, revenues were flat (HY 2014: 1% decline). The improvement was driven by accelerated growth in Corporate Legal Services, which offset decline in Legal & Regulatory Solutions. The divisional adjusted operating profit margin declined 20 basis points, reflecting increased restructuring costs and higher investment in sales and marketing. IFRS operating profit increased 8% overall.

Corporate Legal Services (40% of divisional revenues) increased revenues by 13% in constant currencies, driven by organic growth and the consolidation of Datacert for a full six months. Organic growth accelerated to 8% (HY 2014: 3%), buoyed by 12% growth in CLS transaction revenues (HY 2014: 3%). Recurring software and services subscription revenues also gained momentum. CT Corporation delivered robust growth, with transaction volumes buoyed by company formations, service of process, and other filings. CT Lien enjoyed a recovery in UCC search and filing volumes related to the U.S. commercial lending cycle. Corsearch benefitted from one-time projects and greater trademark search activity. In Enterprise Legal Management, the combined Datacert and TyMetrix delivered double-digit organic growth, supported by software subscriptions and higher transactional revenues.

Legal & Regulatory Solutions (60% of divisional revenues) revenues declined 4% in constant currencies. The effect of last year's acquisition of LexisNexis Poland broadly offset the disposal of our Canadian legal business and other small assets. Organic decline deteriorated slightly to 4% (HY 2014: 3% decline), but was in line with second half 2014 trends. Digital revenues, which accounted for 49% of Legal & Regulatory Solutions revenues, continued to grow, supported by new products and enhancements to technology platforms. In the U.S., we launched our new online research platform, Cheetah, offering faster search and seamless access via mobile devices. Print subscriptions, books, training, and other services revenues remain weak, in particular as governments and law firms in Europe continue to tightly manage budgets. Margins were impacted by higher restructuring costs, as we expanded initiatives to streamline editorial and production functions across Europe. We are reviewing our Russian entity, in which we have an interest of 55%, in light of changing rules on foreign ownership in Russian media companies.

Tax & Accounting

  • Software revenues (70% of divisional revenues) up 5% organically, growing worldwide.
  • Print content, training, and bank products remain in decline, as expected.
  • Margin up 360 basis points reflecting lower restructuring costs and efficiency savings.
(in millions of euros, unless otherwise stated) 2015 2014 ∆ CC ∆ OG
Revenues 529 454 +17% +3% +3%
Adjusted operating profit 143 106 +35% +17% +16%
Adjusted operating margin 27.0% 23.4%
Operating profit 105 71 +48%
Net capital expenditure 23 15
Ultimo FTEs 5,801 5,614

Tax & Accounting – Six months ended June 30

∆: % Change; ∆ CC: % Change constant currencies (EUR/USD 1.33); ∆ OG: % Organic growth.

Wolters Kluwer Tax & Accounting revenues increased 3% in constant currencies, nearly all of which was organic. The effect of 2014 and 2015 acquisitions was partially offset by small divestments. Across the division, software revenues grew 5% organically. We are increasingly leveraging technology investment across geographies: in the first half, CCH iFirm, our cloud-based practice management solution, which was originally developed in Australia, was launched in the U.S. for small CPA firms and introduced to India. The adjusted operating profit margin increased largely due to lower restructuring costs compared to a year ago, as well as the effect of operational gearing and efficiency programs. As a result, IFRS operating profit increased 48%.

Tax & Accounting North America (60% of divisional revenue) achieved positive organic growth, supported by software solutions. CCH ProSystem fx, our leading on-premise software solution for U.S. professionals, continues to deliver good organic growth. Our new cloud-based suite, CCH Axcess, converted both new and existing users and accounted for over 40% of new U.S. software revenues in the first half. Small Firm Services saw improved organic growth as software performance outweighed the continued market-wide decline in bank products. In Research & Learning, our U.S. tax publishing business, print formats remain in decline, but we continue to invest in digital products, recently winning a string of industry awards for CCH Intelliconnect Browser Search.

Tax & Accounting Europe (30% of divisional revenue) saw further improvement in organic momentum, helped by Spain and Italy, and favorable revenue timing. Momentum was driven by our traditional onpremise software products across the region and a small but fast-growing array of cloud-based solutions, including the Twinfield accounting suite which sustained double-digit organic growth. Training and other services revenues remain soft in Europe. Despite continued investment in cloud-based and collaborative solutions, margins improved.

Tax & Accounting Asia Pacific & Rest of World (10% of divisional revenue) in aggregate saw improved organic growth, partly benefitting from phasing. In Asia Pacific, software performed well, more than offsetting weaker trends in print. The newly acquired Dingxin Chuanzhi audit software business performed in line with expectations. In Brazil, Prosoft delivered positive organic growth despite the downturn in the Brazilian economy.

Health

  • Clinical Solutions sustained double-digit organic growth, led by UpToDate.
  • Health Learning, Research & Practice completed its integration and held revenues stable.
  • Margins reflect first-half weighted restructuring and investment.
(in millions of euros, unless otherwise stated) 2015 2014 ∆ CC ∆ OG
Revenues 465 365 +27% +5% +5%
Adjusted operating profit 93 73 +27% +4% +4%
Adjusted operating margin 19.9% 19.9%
Operating profit 76 58 +31%
Net capital expenditure 34 24
Ultimo FTEs 2,849 2,770

Health – Six months ended June 30

∆: % Change; ∆ CC: % Change constant currencies (EUR/USD 1.33); ∆ OG: % Organic growth.

Wolters Kluwer Health revenues increased 5% in constant currencies and 5% on an organic basis. Adjusted operating profit increased 4% in constant currencies and on an organic basis despite restructuring costs related to the integration of our two publishing units and investment in growth initiatives. IFRS operating profit increased 31% overall.

Clinical Solutions (49% of divisional revenue) achieved 11% organic growth, supported by our clinical decision support product, UpToDate, which added major institutional customers in Japan, Brazil, and Spain as it advanced the global roll-out of UpToDate AnyWhere. Our drug information group (Lexicomp, Medi-Span, Facts & Comparisons, and Medicom) achieved robust organic growth, despite more subdued markets in China. ProVation, which provides order sets and documentation software, secured several new customer wins in the first half, while Pharmacy OneSource and Health Language also achieved positive organic growth despite a challenging comparable. Investment in new products was increased: in China, the Mandarin edition of UpToDate moved from beta trial to soft launch, and in the U.S., we made progress with our Sepsis disease management platform, POC Advisor, unveiling the results of a yearlong pilot with Alabama's Huntsville Hospital at the HIMMS conference.

Health Learning, Research & Practice (51% of divisional revenue), which combines our Medical Research and Professional & Education assets, held revenues broadly stable on an organic basis, as growth in digital products offset decline in printed journals and books. The new unit completed its integration program, incurring a one-off restructuring charge in the first half, impacting margins.

Ovid, our leading online medical research platform, supported growth by investing in exclusive content, expanding the LWW Health Library (digital book content), and adding to its third-party collections. In journals, LWW continued to advance its 'author pays' offering, now offering hybrid or gold open access options for over 200 of its titles. In medical education and practice markets, printed textbook revenues declined, but this was partially offset by strong growth in digital learning and practice solutions, including PrepU, Lippincott Nursing Procedures and vSim for Nursing.

Financial & Compliance Services

  • Finance, Risk & Compliance and Audit units grew 5% organically.
  • Originations benefitted from a recovery in transaction volumes and new lending regulations.
  • Margins increased due to operational gearing and lower restructuring.
(in millions of euros, unless otherwise stated) 2015 2014 ∆ CC ∆ OG
Revenues 229 187 +22% +5% +5%
Adjusted operating profit 36 28 +31% +11% +11%
Adjusted operating margin 15.9% 14.8%
Operating profit 19 11 +66%
Net capital expenditure 3 3
Ultimo FTEs 2,504 2,362

Financial & Compliance Services – Six months ended June 30

∆: % Change; ∆ CC: % Change constant currencies (EUR/USD 1.33); ∆ OG: % Organic growth.

Wolters Kluwer Financial & Compliance Services grew revenues by 5% in constant currencies, all of which was organic. Organic growth improved compared to a year ago, due to higher non-recurring revenues (upfront software license and professional services fees) and a recovery in FS transactional revenues. Recurring revenues (software maintenance fees and service subscriptions) maintained steady organic growth of 4%. Adjusted operating profit increased 11% in constant currencies with margins benefitting from operational gearing and lower restructuring costs. IFRS operating profit increased 66% overall.

Finance, Risk & Compliance (46% of divisional revenues) achieved 5% organic growth against double-digit growth in the comparable period. Growth was driven by new software license, professional advisory, and product implementation fees for our enterprise risk management and financial risk & regulatory reporting offerings. Gainskeeper, our investment compliance platform for investment firms, performed strongly. Growth was strong in North America and Asia Pacific.

Audit (10% of divisional revenue) also achieved healthy organic growth driven by new customer wins for TeamMate, our internal audit software suite, particularly in Europe and Asia Pacific. The recently launched data analytics module is gaining customers around the world. The unit continues to invest in a next generation platform and expand support for its cloud-based delivery, TeamCloud.

Originations (35% of divisional revenue) saw high, single-digit organic growth driven by professional services and new and expanded contracts for our Expere loan origination software. U.S. banks and credit unions have been preparing for the new TILA RESPA regulation, which is expected to be implemented later this year. Furthermore, the unit benefitted from a recovery in U.S. mortgage refinancing volumes in the first half of this year, leading FS transactional revenues to rise 1% organically compared to a 21% decline a year ago. Margins increased, reflecting the upturn in revenues.

Transport Services (9% of divisional revenue) saw its rate of revenue decline moderate, as it progressed its freight exchange to a subscription model, grew its transport management software, and developed its position in Eastern Europe. Following a strategic review, it was decided to retain the business and support further transformation.

Corporate

Corporate expenses declined by 4% in constant currencies, due to cost savings initiatives and the transfer of certain functional costs into the operating divisions.

Corporate – Six months ended June 30
(in millions of euros, unless otherwise stated) 2015 2014 ∆ CC ∆ OG
Adjusted operating profit (22) (22) -1% -4% -4%
Operating profit (22) (22) -3%
Net capital expenditure 0 0
Ultimo FTEs 101 106

∆: % Change; ∆ CC: % Change constant currencies (EUR/USD 1.33); ∆ OG: % Organic growth.

Risk Management

In the 2014 Annual Report, the Company described certain risk categories that could have a material adverse effect on its operations and financial position. Those risk categories are deemed to be incorporated and repeated in this report by reference. In the Company's view, the nature and potential impact of these risk categories on the business are not materially different for the second half of 2015.

Statement by the Executive Board

The Executive Board is responsible for the preparation of the Half-Year Report, which includes the Interim Report of the Executive Board and the condensed consolidated interim financial statements for the six months ended June 30, 2015. The condensed consolidated interim financial statements for the six months ended June 30, 2015 are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union. The responsibility of the Executive Board includes selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances.

The Interim Report of the Executive Board endeavors to present a fair review of the situation of the business at balance sheet date and of the state of affairs in the half-year under review. Such an overview contains a selection of some of the main developments in the first six months of the financial year and can never be exhaustive. This Interim Report also contains the current expectations of the Executive Board for the second half of the financial year. With respect to these expectations, reference is made to the disclaimer about forward-looking statements at page 30 of this half-year report. As required by provision 5:25d (2)(c) of the Dutch act on financial supervision (Wet op het financieel toezicht) and on the basis of the foregoing, the Executive Board confirms that to its knowledge:

  • The condensed consolidated interim financial statements for the six months ended June 30, 2015, give a true and fair view of the assets, liabilities, financial position, and profit or loss of the Company and the undertakings included in the consolidation taken as a whole; and
  • The Interim Report of the Executive Board includes a fair overview of the situation at the balance sheet date, the course of affairs during the first six months of the financial year of the Company and the undertakings included in the consolidation taken as a whole, and the expected course of affairs for the second half of 2015 as well as an indication of important events that have occurred during the six months ended June 30, 2015, and their impact on the condensed consolidated interim financial statements, together with a description of the principal risks and uncertainties for the second half of 2015, and also includes the major related parties transactions entered into during the six months ended June 30, 2015.

Alphen aan den Rijn, July 28, 2015

Executive Board

N. McKinstry, CEO and Chairman of the Executive Board K. B. Entricken, CFO and Member of the Executive Board

Condensed Consolidated Interim Financial Statements for the six months ended June 30, 2015, and 2014

Unaudited Condensed Consolidated Statement of Profit or Loss Unaudited Condensed Consolidated Statement of Comprehensive Income Unaudited Condensed Consolidated Statement of Cash Flows Unaudited Condensed Consolidated Statement of Financial Position Unaudited Condensed Consolidated Statement of the Changes in Total Equity Notes to the Unaudited Condensed Consolidated Interim Financial Statements

Unaudited Condensed Consolidated Statement of Profit or Loss

(in millions of euros, unless otherwise stated) Six months ended June 30
2015 2014
Revenues 2,015 1,716
Cost of sales 648 567
Gross profit 1,367 1,149
Sales costs 386 329
General and administrative costs 696 599
Total operating expenses 1,082 928
Other operating income and (expense) (4) (7)
Operating profit 281 214
Financing results (69) 25
Share of profit of equity-accounted investees, net of tax 0 (1)
Profit before tax 212 238
Income tax expense (50) (38)
Profit for the period 162 200
Attributable to:

Owners of the Company
163 201

Non-controlling interests
(1) (1)
Profit for the period 162 200
Earnings per share (EPS) (€)
Basic EPS 0.55 0.68
Diluted EPS 0.55 0.67
(in millions of euros) Six months ended June 30
2015 2014
Comprehensive income:
Profit for the period 162 200
Other comprehensive income:
Items that are or may be reclassified subsequently to the statement
of profit or loss:
Net gains/(losses) on hedges of net investments and exchange
differences on translation of foreign operations 261 38
Gains/(losses) on cash flow hedges 1 (5)
Items that will not be reclassified to the statement of profit or
loss:
Remeasurements on defined benefit plans 7 (12)
Income tax on other comprehensive income (2) 5
Other comprehensive income for the period, net of tax 267 26
Total comprehensive income for the period 429 226
Attributable to:
Owners of the Company
428 227

Non-controlling interests
1 (1)
Total 429 226

Unaudited Condensed Consolidated Statement of Comprehensive Income

Unaudited Condensed Consolidated Statement of Cash Flows

(in millions of euros) Six months ended June 30
2015 2014
Cash flows from operating activities
Profit for the period from continuing operations 162 200
Adjustments for:
Financing results 69 (25)
Share of profit of equity-accounted investees, net of tax 0 1
Income tax expense 50 38
Amortization, impairments, and depreciation 184 159
Additions to provisions 19 16
Fair value changes on contingent considerations (1) 0
Share-based payments 10 10
Autonomous movements in working capital (45) (22)
Paid financing costs (82) (110)
Paid corporate income tax (68) (55)
Appropriation of provisions for restructuring (21) (23)
Other (10) (1)
Net cash from operating activities 267 188
Cash flows from investing activities
Capital expenditure
Acquisition spending, net of cash acquired
(84)
(38)
(63)
(166)
Dividends received 1 2
Net cash used in investing activities (121) (227)
Cash flows from financing activities
Repayment of loans - (704)
Proceeds from new loans - 468
Collateral received/(paid) 7 -
Repurchased shares (134) -
Dividends paid (211) (207)
Net cash used in financing activities (338) (443)
Net cash used in continuing operations (192) (482)
Cash and cash equivalents less bank overdrafts at January 1 413 643
Exchange differences on cash and cash equivalents and bank overdrafts 30 1
443 644
Cash and cash equivalents less bank overdrafts at June 30 251 162
Add: Bank overdrafts at June 30 259 118
Cash and cash equivalents at June 30 510 280

Unaudited Condensed Consolidated Statement of Financial Position

(in millions of euros) June 30, 2015 December 31, 2014 June 30, 2014
Non-current assets
Goodwill and intangible assets 5,398 5,172 4,840
Property, plant, and equipment 141 131 123
Investments in equity-accounted
investees 16 17 15
Financial assets 15 15 27
Deferred tax assets 88 85 89
Total non-current assets 5,658 5,420 5,094
Current assets
Inventories 136 120 113
Trade and other receivables 1,086 1,253 903
Income tax receivable 41 39 44
Cash and cash equivalents 510 535 280
Total current assets 1,773 1,947 1,340
Current liabilities
Deferred income 1,362 1,375 1,152
Trade and other payables 326 384 298
Income tax payable 25 41 35
Short-term provisions 25 30 24
Borrowings and bank overdrafts 261 125 192
Other current liabilities 372 469 306
Total current liabilities 2,371 2,424 2,007
Working capital (598) (477) (667)
Capital employed 5,060 4,943 4,427
Non-current liabilities
Long-term debt 2,308 2,304 2,310
Deferred tax liabilities 358 339 355
Employee benefits 179 176 138
Provisions 7 3 13
Total non-current liabilities 2,852 2,822 2,816
Equity
Issued share capital 36 36 36
Share premium reserve 87 87 87
Other reserves 2,069 1,983 1,469
Equity attributable to the owners of
the Company 2,192 2,106 1,592
Non-controlling interests 16 15 19
Total equity 2,208 2,121 1,611
Total financing 5,060 4,943 4,427

Unaudited Condensed Consolidated Statement of Changes in Total Equity

(in millions of euros) 2015
Equity
attributable
to the owners
of the
Company
Non
controlling
interests
Total equity
Balance at January 1 2,106 15 2,121
Total comprehensive income for the period 428 1 429
Share-based payments, net of tax 8 - 8
Cash dividend 2014 (211) - (211)
Repurchased shares (139) - (139)
Balance at June 30 2,192 16 2,208
2014
Equity
attributable
to the owners
of the
Company
Non
controlling
interests
Total equity
Balance at January 1 1,564 20 1,584
Total comprehensive income for the period 227 (1) 226
Share-based payments, net of tax 8 - 8
Cash dividend 2013 (207) - (207)
Repurchased shares - - -
Balance at June 30 1,592 19 1,611

Notes to the Unaudited Condensed Consolidated Interim Financial Statements

Note 1 Reporting entity

Wolters Kluwer nv ('the Company') with its subsidiaries (together 'the Group') is a market-leading global information services company. These unaudited condensed consolidated interim financial statements ('interim financial statements') for six months ended June 30, 2015, comprise the Group and the Group's interests in associates and a joint venture.

Note 2 Basis of preparation

Statement of compliance

These interim financial statements have been prepared in accordance with International Accounting Standards (IAS) 34 Interim Financial Reporting, as adopted by the European Union. They do not include all the information required for a complete set of IFRS financial statements. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group's financial position and performance since the last annual consolidated financial statements for the year ended December 31, 2014.

The interim financial statements for six months ended June 30, 2015, has been abridged from the Wolters Kluwer's 2014 Financial Statements. These interim financial statements have not been audited or reviewed. The interim financial statements were authorized for issue by the Executive Board and Supervisory Board on July 28, 2015.

Judgments and estimates

The preparation of the interim financial statements requires management to make judgments, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income, and expenses.

In preparing these interim financial statements, the significant judgments made by management in applying the Group's accounting policies and the key sources of estimation uncertainty were the same as those that applied to Wolters Kluwer's 2014 Annual Report. Reference is made to Note 3 'Accounting Estimates and Judgments' to the Consolidated Financial Statements of Wolters Kluwer. Further reference is made to Note 27 'Financial Risk Management'. Note 27 outlines Wolters Kluwer's exposure to market risks, currency risks, interest rate risks, liquidity risks, and credit risks, which have not substantially changed since the issuance of our 2014 Annual Report. Actual results in the future may differ from these estimates and current risk judgments.

Estimates and judgments are being continuously evaluated and are based on historic experience and other factors, including expectations of future events believed to be reasonable under the circumstances.

Functional and presentation currency

The interim financial statements are presented in euro, which is the Company's functional and presentation currency. Unless otherwise indicated the financial information in these interim financial statements is in euro and has been rounded to the nearest million.

Exchange rates to the euro 2015 2014
U.S. dollar (at June 30) 1.12 1.36
U.S. dollar (average six months) 1.12 1.37
U.S. dollar (at December 31) - 1.21

Note 3 Significant accounting policies

The accounting policies applied in these interim financial statements are the same as those applied in Wolters Kluwer's 2014 Annual Report. The new standards that became effective as of January 1, 2015, have no significant impact on the 2015 Consolidated Financial Statements.

Note 4 Seasonality

Some of the Group's businesses are impacted by seasonal purchasing patterns. Revenues of Wolters Kluwer's tax and regulatory businesses are strongest in the fourth and first quarters, in line with statutory (tax) filing requirements. The cash flow is typically strongest in the fourth quarter as calendaryear subscription renewals are received.

Note 5 Benchmark Figures

Wherever used in this half-year report, the term 'adjusted' refers to figures adjusted for non-benchmark items and, where applicable, amortization and impairment of goodwill and publishing rights. Adjusted figures are non-IFRS compliant financial figures, but are internally regarded as key performance indicators to measure the underlying performance of the business from continuing operations. These figures are presented as additional information and do not replace the information in the consolidated statement of profit or loss and in the consolidated statement of cash flows. The term 'adjusted' is not a defined term under IFRS.

Reconciliation between operating profit and adjusted operating profit

(in millions of euros) Six months ended June 30
2015 2014
Operating profit 281 214
Amortization of publishing rights and impairments 106 92
Non-benchmark items in operating profit 4 7
Adjusted operating profit 391 313

Reconciliation between profit for the period and adjusted net profit

(in millions of euros) Six months ended June 30
2015 2014
Profit for the period from continuing operations attributable
to the owners of the Company (A) 163 201
Amortization of publishing rights and impairments (adjusted for
non-controlling interests) 105 91
Tax on amortization and impairments of publishing rights and
goodwill (adjusted for non-controlling interests) (37) (32)
Non-benchmark items, net of tax 4 (70)
Adjusted net profit (B) 235 190

Summary of non-benchmark items

(in millions of euros) Six months ended June 30
2015 2014
Included in 'other operating income and (expense)':
Divestment related results (1) (1)
Additions to acquisition integration provisions (2) 0
Acquisition related costs (2) (6)
Fair value changes contingent considerations 1 0
Total non-benchmark income/(costs) in operating profit (4) (7)
Included in total financing results:
Revaluation gain on equity-accounted investee following step
acquisition - 76
Financing component employee benefits (2) (2)
Total non-benchmark income/(costs) in total financing results (2) 74
Total non-benchmark items before tax (6) 67
Tax on non-benchmark items 2 3
Non-benchmark items, net of tax (4) 70

Reconciliation between total financing results and adjusted net financing costs

(in millions of euros) Six months ended June 30
2015 2014
Total financing results (69) 25
Non-benchmark items in total financing results 2 (74)
Adjusted net financing costs (67) (49)

Reconciliation between net cash from operating activities and adjusted free cash flow

(in millions of euros) Six months ended June 30
2015 2014
Net cash from operating activities 267 188
Capital expenditure (84) (63)
Acquisition related costs 2 6
Paid divestment expenses 1 1
Dividends received 1 2
Transactional tax on internal restructuring 5 -
Net tax benefit on previously divested assets and consolidation
of platform technology (22) -
Appropriation of Springboard provisions, net of tax - 2
Adjusted free cash flow (C) 170 136

Calculation of cash conversion ratio

(in millions of euros, unless otherwise stated) Six months ended June 30
2015 2014
Adjusted operating profit (H) 391 313
Amortization and impairment of other intangible assets 62 53
Depreciation of property, plant, and equipment 16 14
Adjusted EBITDA 469 380
Autonomous movements in working capital (45) (22)
Capital expenditure (84) (63)
Adjusted operating cash flow (I) 340 295
Cash conversion ratio (I/H) (%) 87 94

Per share information

(in euros, unless otherwise stated) Six months ended June 30
2015 2014
Total number of shares outstanding at June 301) 291.8 296.3
Weighted average number of shares (D)1) 295.5 296.1
Diluted weighted average number of shares (E)1) 299.2 299.7
Adjusted EPS (B/D) 0.80 0.64
Diluted adjusted EPS (minimum of adjusted EPS and (B/E)) 0.79 0.63
Diluted adjusted EPS in constant currencies 0.69 0.65
Adjusted free cash flow per share (C/D) 0.58 0.46
Diluted adjusted free cash flow per share (minimum of adjusted
free cash flow per share and (C/E) 0.57 0.45

1) In millions of shares

Benchmark tax rate
(in millions of euros, unless otherwise stated) Six months ended June 30
2015 2014
Income tax expense 50 38
Tax benefit on amortization of publishing rights and impairments 37 32
Tax benefit on non-benchmark items 2 3
Tax on adjusted net profit (F) 89 73
Adjusted net profit (B) 235 190
Adjustment for non-controlling interests 0 0
Adjusted profit before tax (G) 324 263
Benchmark tax rate (F/G) (%) 27.5 27.7

Note 6 Segment Reporting

Divisional revenues and operating profit

(in millions of euros, unless otherwise stated) Six months ended June 30
2015 2014
Revenues
Legal & Regulatory 792 710
Tax & Accounting 529 454
Health 465 365
Financial & Compliance Services 229 187
Total revenues 2,015 1,716
Operating profit
Legal & Regulatory 103 96
Tax & Accounting 105 71
Health 76 58
Financial & Compliance Services 19 11
Corporate (22) (22)
Total operating profit 281 214

Note 7 Earnings per Share

Earnings per share (EPS)
(in euros, unless otherwise stated) Six months ended June 30
2015 2014
Profit for the period attributable to the owners of the Company (millions of
euros) (A)
163 201
Weighted average number of shares (millions of shares):
Outstanding ordinary shares at January 1 301.9 301.9
Effect of repurchased shares (6.4) (5.8)
Weighted average number of shares (B) 295.5 296.1
Long-Term Incentive Plan 3.7 3.6
Diluted weighted average number of shares (C) 299.2 299.7
Basic EPS (A/B)
Diluted EPS (minimum of basic EPS and [A/C])
0.55
0.55
0.68
0.67

Note 8 Acquisitions and Divestments

Acquisitions

Total acquisition spending in first half of 2015 was €38 million (HY 2014: €166 million), including deferred and contingent considerations payments of €20 million (HY 2014: €16 million). Acquisition related costs were €2 million (HY 2014: €6 million).

In the first half of 2015, the following acquisitions were completed by the Tax & Accounting division:

On January 2, 2015, Wolters Kluwer completed the acquisition of 100% of the shares of SBS Software GmbH, a leading German provider of accounting and payroll solutions. SBS Software has more than 100 employees and serves over 6,000 customers.

On March 31, 2015, Wolters Kluwer acquired 100% of the shares of Basecone Holding BV, an accounting workflow solutions provider in The Netherlands. Basecone has 16 employees.

On June 30, 2015, Wolters Kluwer acquired the assets of SureTax LLC, one of the most comprehensive and technologically advanced tax calculation engines for telecommunications providers available in the U.S. market. SureTax has 7 employees.

Acquisitions
(in millions of euros) Six months ended June 30
2015 2014
Consideration payable in cash 19 166
Fair value of previously held equity-accounted investee - 88
Non-controlling interest - 0
Deferred and contingent considerations 6 3
Total consideration 25 257
Non-current assets 15 143
Current assets 2 28
Current liabilities (2) (26)
Deferred tax liability (1) (46)
Fair value of net identifiable assets 14 99
Goodwill on acquisitions 11 158
Cash effect of the acquisitions:
Consideration payable in cash 19 166
Cash acquired (1) (16)
Deferred and contingent considerations paid 20 16
Acquisition spending, net of cash acquired 38 166

Provisional fair value accounting

The fair value of the identifiable assets and liabilities of some acquisitions could only be determined provisionally and will be subject to change based on the outcome of the purchase price allocation which will be completed within 12 months from the acquisition date.

The goodwill recognized for the acquisitions represents a payment in anticipation of the future economic benefits to be derived by Wolters Kluwer as a result of the acquisition. These future economic benefits relate to revenue opportunities (such as cross-selling) or cost efficiencies (such as sharing of infrastructure).

Contingent consideration

The acquisitions completed in 2015 resulted in a maximum undiscounted contingent consideration of €15 million, based on achieving contractual agreed upon targets.

In the first half of 2015, the Group recognized fair value changes in the statement of profit or loss for the amount of €1 million (HY 2014: €0 million) for acquisitions stemming from previous years.

Divestments

In the first half of 2014, the Group gave up the 38% stake in Datacert, previously held as an equityaccounted investee, as part of the 100% step-up acquisition of this entity. The fair value of this equity interest immediately before the acquisition date was €88 million. The (non-cash) book profit on the sale of the previously held minority stake amounted to €76 million, recognized in financing results. This €76 million revaluation gain on the previously held 38% minority equity interest in Datacert was not taxable.

Note 9 Provisions

Provisions for restructuring commitments

(in millions of euros) Six months ended June 30
2015 2014
Position at January 1 3 10
Add: short-term commitments 30 33
Total at January 1 33 43
Movements:
Additions to provisions for restructurings 17 16
Additions to acquistion integration provisions 2 0
Total additions to provisions 19 16
Appropriation of provisions for restructuring (21) (23)
Exchange differences and other movements 1 1
Total movements (1) (6)
Total at June 30 32 37
Less: short-term commitments (25) (24)
Position at June 30 7 13

The additions to and appropriations of provisions for restructuring in the first half of 2015 mainly relate to Legal & Regulatory Solutions.

Note 10 Issuance, repurchase, and repayments of debt

(in millions of euros, unless otherwise stated) June 30, December 31, June 30,
2015 2014 2014
Gross debt
Bonds 1,876 1,875 1,875
Private placements 392 384 391
Total long-term loans 2,268 2,259 2,266
Other long-term obligations 18 14 31
Derivative financial instruments 22 31 13
Total long-term debt 2,308 2,304 2,310
Borrowings and bank overdrafts 261 125 192
Other short-term obligations 3 21 4
Derivative financial instruments 20 2 1
Total short-term debt 284 148 197
Total gross debt 2,592 2,452 2,507
Minus:
Cash and cash equivalents (510) (535) (280)
Collateral (13) (20) -
Derivative financial instruments:
Non-current receivable - - -
Current receivable - - 0
Net debt 2,069 1,897 2,227
Net-debt-to-EBITDA ratio (on a rolling basis) ratio 2.1 2.1 2.6

Reconciliation gross debt to net debt

Other short-term and long-term obligations include deferred and contingent acquisition payments.

In June 2015, the Group concluded an extension of the €600 million multi-currency revolving credit facility to July 2020, while retaining the option to extend by another year.

Note 11 Equity issuance, Dividends, LTIP

In 2015, Wolters Kluwer repurchased 5.0 million ordinary shares for a total consideration of €140 million (average share price of €28.13). These repurchases were made as part of the share buyback program announced in February 2015. The repurchased shares are added to and held as treasury shares, which total 10.2 million as at June 30, 2015. The share buyback program 2015 was completed on July 1, 2015.

In the first six months of 2015, treasury shares were used for the vesting of Long-Term Incentive Plan (LTIP) shares; no new shares were issued. The LTIP 2012-14 vested on December 31, 2014. Total Shareholder Return (TSR) ranked sixth relative to the peer group of 15 companies, resulting in a pay-out of 100% of the conditional base number of shares awarded to the Executive Board and other senior managers. The EPS-condition based shares resulted in a pay-out of 150%. A total number of 1,582,983 shares were released on February 19, 2015.

Under the 2015-17 LTIP grant, 962,876 shares were conditionally awarded to the Executive Board and other senior managers in the first six months of 2015. In the first six months of 2015, 168,032 shares were forfeited under the long-term incentive plans.

The 2014 dividend of €0.71 per share was fully distributed in cash. Total dividends of €211 million (2014: €207 million) were paid in the first half of 2015.

At June 30, 2015, Ms. McKinstry held 123,350 shares (December 31, 2014: 123,350 shares) in the Company. Mr. Entricken held 18,136 shares (December 31, 2014: 14,086 shares).

Note 12 Related Party Transactions

There were no major related parties transactions entered into during the six months ended June 30, 2015.

Note 13 Events after Balance Sheet date

On July 10, 2015, Wolters Kluwer acquired 100% of the shares of Effacts BV, a Netherlands-based provider of legal management software to corporate legal departments. Effacts has 25 employees.

Divisional Supplemental Information – Six months ended June 30

Change
Acquisition/
(in millions of euros, unless otherwise stated) 2015 2014 Organic Divestment1) Currency
Legal & Regulatory
Revenues 792 710 0 10 72
Adjusted operating profit 141 128 (12) 3 22
Adjusted operating profit margin 17.8% 18.0%
Tax & Accounting
Revenues 529 454 13 3 59
Adjusted operating profit 143 106 17 1 19
Adjusted operating profit margin 27.0% 23.4%
Health
Revenues 465 365 19 0 81
Adjusted operating profit 93 73 3 0 17
Adjusted operating profit margin 19.9% 19.9%
Financial & Compliance Services
Revenues 229 187 10 0 32
Adjusted operating profit 36 28 3 0 5
Adjusted operating profit margin 15.9% 14.8%
Corporate
Adjusted operating profit (22) (22) 1 0 (1)
Total Wolters Kluwer
Revenues 2,015 1,716 42 13 244
Adjusted operating profit 391 313 12 4 62
Adjusted operating profit margin 19.4% 18.2%

Notes: 1) Acquisition/divestment column includes the contribution from 2015 acquisitions and 2014 acquisitions before these became organic (12 months from their acquisition date), the impact of 2015 and 2014 divestments, and the effect of asset transfers between divisions, if any.

Divisional Revenues by Type – Six months ended June 30

(in millions of euros, unless otherwise stated) 2015 2014 ∆ CC ∆ OG
Total Wolters Kluwer
Digital and services subscriptions 1,250 1,022 +22% +7% +5%
Print subscriptions 159 172 -8% -12% -10%
Other recurring revenues 162 140 +16% -2% -3%
Total recurring revenues 1,571 1,334 +18% +4% +3%
Print books 112 114 -1% -11% -10%
CLS transactional 139 101 +39% +14% +12%
FS transactional 21 17 +24% +1% +1%
Other non-recurring 172 150 +14% +2% +3%
Total revenues 2,015 1,716 +17% +3% +2%
Legal & Regulatory
Digital and services subscriptions 412 350 +18% +6% +3%
Print subscriptions 108 123 -12% -13% -11%
Other recurring revenues 23 28 -17% -19% -19%
Total recurring revenues 543 501 +9% 0% -2%
Print books 57 58 -2% -5% -6%
CLS transactional 139 101 +39% +14% +12%
Other non-recurring 53 50 +6% +1% 0%
Total Legal & Regulatory 792 710 +12% +2% 0%
Tax & Accounting
Digital and services subscriptions 379 319 +19% +6% +5%
Print subscriptions 19 20 -6% -12% -8%
Other recurring revenues 92 76 +21% +1% -1%
Total recurring revenues 490 415 +18% +4% +3%
Print books 12 14 -12% -23% -16%
Other non-recurring 27 25 +10% 0% +8%
Total Tax & Accounting 529 454 +17% +3% +3%
Health
Digital and services subscriptions 314 234 +33% +11% +11%
Print subscriptions 32 29 +10% -9% -9%
Other recurring revenues 47 36 +30% +6% +6%
Total recurring revenues 393 299 +31% +9% +9%
Print books 43 42 +3% -14% -14%
Other non-recurring 29 24 +16% -4% -4%
Total Health 465 365 +27% +5% +5%
Financial & Compliance Services
Digital and services subscriptions 145 119 +21% +4% +4%
Print subscriptions 0 0 -15% -31% -31%
Total recurring revenues 145 119 +21% +4% +4%
FS transactional
Other non-recurring1)
21 17 +24% +1% +1%
63 51 +24% +8% +8%
Total Financial & Compliance Services 229 187 +22% +5% +5%

∆: % Change; ∆ CC: % Change constant currencies (EUR/USD 1.33); ∆ OG: % Organic growth. 1) Including license & implementation fees.

About Wolters Kluwer

Wolters Kluwer is a global leader in professional information services. Professionals in the areas of legal, business, tax, accounting, finance, audit, risk, compliance and healthcare rely on Wolters Kluwer's market leading information-enabled tools and software solutions to manage their business efficiently, deliver results to their clients, and succeed in an ever more dynamic world.

Wolters Kluwer reported 2014 annual revenues of €3.7 billion. The group serves customers in over 170 countries, and employs over 19,000 people worldwide. The company is headquartered in Alphen aan den Rijn, the Netherlands.

Wolters Kluwer shares are listed on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. Wolters Kluwer has a sponsored Level 1 American Depositary Receipt program. The ADRs are traded on the over-the-counter market in the U.S. (WTKWY).

For more information about our products and organization, visit www.wolterskluwer.com, follow @Wolters_Kluwer on Twitter, or search for Wolters Kluwer videos on YouTube.

Financial Calendar

September 22, 2015 Declaration of interim dividend
September 24, 2015 Ex-dividend date: 2015 interim dividend
September 25, 2015 Record date: 2015 interim dividend
October 12, 2015 Payment date: 2015 interim dividend ordinary shares
October 19, 2015 Payment date: 2015 interim dividend ADRs
November 4, 2015 Third-Quarter 2015 Trading Update
February 24, 2016 Full-Year 2015 Results

Annemarije Pikaar Meg Geldens Corporate Communications Investor Relations t + 31 (0)172 641 470 t + 31 (0)172 641 407 [email protected] [email protected]

Media Investors/Analysts

Forward-looking Statements

This report contains forward-looking statements. These statements may be identified by words such as "expect", "should", "could", "shall" and similar expressions. Wolters Kluwer cautions that such forward-looking statements are qualified by certain risks and uncertainties that could cause actual results and events to differ materially from what is contemplated by the forward-looking statements. Factors which could cause actual results to differ from these forward-looking statements may include, without limitation, general economic conditions; conditions in the markets in which Wolters Kluwer is engaged; behavior of customers, suppliers, and competitors; technological developments; the implementation and execution of new ICT systems or outsourcing; and legal, tax, and regulatory rules affecting Wolters Kluwer's businesses, as well as risks related to mergers, acquisitions, and divestments. In addition, financial risks such as currency movements, interest rate fluctuations, liquidity, and credit risks could influence future results. The foregoing list of factors should not be construed as exhaustive. Wolters Kluwer disclaims any intention or obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

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