Fidelity National Information Services (FIS) 10-K 2002 FY Annual report

Exhibit 99.3

        The following Non-GAAP Consolidated Statements of Income for the Years Ended December 31, 2001 and 2000 are presented for informational purposes.

CERTEGY INC.
NON-GAAP CONSOLIDATED STATEMENT OF INCOME
FOR THE YEAR ENDED DECEMBER 31, 2001
UNAUDITED
(IN THOUSANDS, EXCEPT PER SHARE AMOUNTS)

					Non-GAAP Adjustments
		GAAP			Spin-off(1)			SFAS 142(2)			Non-GAAP
Revenues		$	935,971		$	—		$	—		$	935,971
Operating expenses:
	Costs of services		686,588			2,350			(8,560	)		680,378
	Selling, general and administrative expenses		97,964			900			—			98,864
			784,552			3,250			(8,560	)		779,242
Operating income			151,419			(3,250	)		8,560			156,729
Other income, net			78			—			—			78
Interest expense			(7,200	)		(8,413	)		—			(15,613	)
Income before income taxes and minority interests			144,297			(11,663	)		8,560			141,194
(Provision) benefit for income taxes			(56,276	)		4,549			(1,309	)		(53,036	)
Minority interests in earnings, net of tax			(945	)		—			—			(945	)
Net income		$	87,076		$	(7,114	)	$	7,251		$	87,213
Basic:
	Earnings per share	$	1.27								$	1.28
	Average shares outstanding		68,317									68,317
Diluted:
	Earnings per share	$	1.26								$	1.26
	Average shares outstanding		69,063									69,063

        A reconciliation of GAAP operating income of the Company's reportable segments to non-GAAP operating income for the year-ended December 31, 2001 is as follows:

					Non-GAAP Adjustments
		GAAP			Spin-off(1)			SFAS 142(2)		Non-GAAP
Operating income:
	Card Services	$	119,767		$	—		$	7,637	$	127,404
	Check Services		43,502			—			923		44,425
			163,269			—			8,560		171,829
General corporate expense			(11,850	)		(3,250	)		—		(15,100	)
		$	151,419		$	(3,250	)	$	8,560	$	156,729

(1)

Spin-off adjustments include: a) additional operating expenses of $3.2 million, which specifically relate to incremental pension expense, insurance costs, corporate headquarters rent, and stand-alone public company costs for audit, director, and stock exchange fees; b) interest on the $275 million of debt used to fund a cash payment to Equifax in conjunction with the spin-off, at an annual rate of LIBOR plus 100 basis points (5.76 percent for the six months ended June 30, 2001), plus amortization of financing costs over the three-year term of the debt; and c) the income tax benefit resulting from the non-GAAP adjustments using the Company's effective tax rate for the period.

(2)

Non-GAAP adjustment to exclude goodwill amortization expense in accordance with SFAS 142, "Goodwill and Other Intangible Assets," as if the standard had been effective on January 1, 2001.

CERTEGY INC.
NON-GAAP CONSOLIDATED STATEMENT OF INCOME
FOR THE YEAR ENDED DECEMBER 31, 2000
UNAUDITED
(IN THOUSANDS, EXCEPT PER SHARE AMOUNTS)

					Non-GAAP Adjustments
		GAAP			Spin-off(1)			SFAS 142(2)			Non-GAAP
Revenues		$	865,907		$	—		$	—		$	865,907
Operating expenses:
	Costs of services		623,096			4,700			(8,022	)		619,774
	Selling, general and administrative expenses		95,652			1,800			—			97,452
			718,748			6,500			(8,022	)		717,226
Operating income			147,159			(6,500	)		8,022			148,681
Other income, net			1,309			—			—			1,309
Interest expense			(1,301	)		(21,735	)		—			(23,036	)
Income before income taxes and minority interests			147,167			(28,235	)		8,022			126,954
(Provision) benefit for income taxes			(57,609	)		11,040			(1,259	)		(47,828	)
Minority interests in earnings, net of tax			(1,096	)		—			—			(1,096	)
Net income		$	88,462		$	(17,195	)	$	6,763		$	78,030
Basic:
	Earnings per share	$	1.32								$	1.16
	Average shares outstanding		67,200									67,200
Diluted:
	Earnings per share	$	1.30								$	1.15
	Average shares outstanding		67,933									67,933

        A reconciliation of GAAP operating income of the Company's reportable segments to non-GAAP operating income for the year-ended December 31, 2000 is as follows:

					Non-GAAP Adjustments
		GAAP			Spin-off(1)			SFAS 142(2)		Non-GAAP
Operating income:
	Card Services	$	110,757		$	—		$	7,090	$	117,847
	Check Services		44,205			—			932		45,137
			154,962			—			8,022		162,984
General corporate expense			(7,803	)		(6,500	)		—		(14,303	)
		$	147,159		$	(6,500	)	$	8,022	$	148,681

(1)

Spin-off adjustments include: a) additional operating expenses of $6.5 million, which specifically relate to incremental pension expense, insurance costs, corporate headquarters rent, and stand-alone public company costs for audit, director, and stock exchange fees; b) interest on the $275 million of debt used to fund a cash payment to Equifax in conjunction with the spin-off, at an annual rate of LIBOR plus 100 basis points (7.54 percent for the year ended December 31, 2000), plus amortization of financing costs over the three-year term of the debt; and c) the income tax benefit resulting from the non-GAAP adjustments using the Company's effective tax rate for the period.

(2)

Non-GAAP adjustment to exclude goodwill amortization expense in accordance with SFAS 142, "Goodwill and Other Intangible Assets," as if the standard had been effective on January 1, 2000.