Fidelity National Information Services (FIS) 8-K Results of Operations and Financial Condition

Exhibit 99.4

SUPPLEMENTAL RECONCILIATION OF RESTATED CONSOLIDATED

FINANCIAL STATEMENTS TO PREVIOUSLY REPORTED

CONSOLIDATED FINANCIAL STATEMENTS

CERTEGY INC.

CONSOLIDATED STATEMENT OF INCOME

FOR THE YEAR ENDED DECEMBER 31, 2004

(In thousands, except per share amounts)

	Previously Reported			SFAS 123R Adjustment			Restated
Revenues	$	1,039,506		$	—		$	1,039,506
Operating expenses:
Costs of services		739,600			1,731			741,331
Selling, general and administrative		120,252			9,427			129,679
Other		—			—			—
		859,852			11,158			871,010
Operating income		179,654			(11,158	)		168,496
Other income, net		1,207						1,207
Interest expense		(12,914	)					(12,914	)
Income from continuing operations before income taxes and cumulative effect of a change in accounting principle		167,947			(11,158	)		156,789
Provision for income taxes		(62,071	)		2,960			(59,111	)
Income from continuing operations before cumulative effect of a change in accounting principle		105,876			(8,198	)		97,678
Income from discontinued operations, net of tax		5,934						5,934
Cumulative effect of a change in accounting principle, net of tax		—						—
Net income	$	111,810		$	(8,198	)	$	103,612
Basic earnings per share:
Income from continuing operations before cumulative effect of a change in accounting principle	$	1.69		$	(0.13	)	$	1.55
Income from discontinued operations		0.09			—			0.09
Cumulative effect of a change in accounting principle		—			—			—
Net income	$	1.78		$	(0.13	)	$	1.65
Average shares outstanding		62,818			62,818			62,818
Diluted earnings per share:
Income from continuing operations before cumulative effect of a change in accounting principle	$	1.66		$	(0.13	)	$	1.53
Income from discontinued operations		0.09			—			0.09
Cumulative effect of a change in accounting principle		—			—			—
Net income	$	1.75		$	(0.13	)	$	1.62
Average shares outstanding		63,966			63,966			63,966
SEGMENT INFO:
Revenues:
Card Services	$	590,382					$	590,382
Check Services		449,124						449,124
	$	1,039,506		$	—		$	1,039,506
Operating income:
Card Services	$	140,526		$	(4,239	)	$	136,287
Check Services		61,036			(2,249	)		58,787
		201,562			(6,488	)		195,074
General corporate expense		(21,908	)		(4,670	)		(26,578	)
	$	179,654		$	(11,158	)	$	168,496

CERTEGY INC.

CONSOLIDATED STATEMENT OF INCOME

FOR THE YEAR ENDED DECEMBER 31, 2003

(In thousands, except per share amounts)

	Previously Reported			SFAS 123R Adjustment			Restated
Revenues	$	921,734		$	—		$	921,734
Operating expenses:
Costs of services		654,099			1,555			655,654
Selling, general and administrative		107,217			8,476			115,693
Other		12,203						12,203
		773,519			10,031			783,550
Operating income		148,215			(10,031	)		138,184
Other income, net		2,339						2,339
Interest expense		(7,950	)					(7,950	)
Income from continuing operations before income taxes and cumulative effect of a change in accounting principle		142,604			(10,031	)		132,573
Provision for income taxes		(52,764	)		2,335			(50,429	)
Income from continuing operations before cumulative effect of a change in accounting principle		89,840			(7,696	)		82,144
Income from discontinued operations, net of tax		3,897						3,897
Cumulative effect of a change in accounting principle, net of tax		(1,335	)					(1,335	)
Net income	$	92,402		$	(7,696	)	$	84,706
Basic earnings per share:
Income from continuing operations before cumulative effect of a change in accounting principle	$	1.38		$	(0.12	)	$	1.26
Income from discontinued operations		0.06			—			0.06
Cumulative effect of a change in accounting principle		(0.02	)		—			(0.02	)
Net income	$	1.42		$	(0.12	)	$	1.30
Average shares outstanding		65,094			65,094			65,094
Diluted earnings per share:
Income from continuing operations before cumulative effect of a change in accounting principle	$	1.36		$	(0.12	)	$	1.25
Income from discontinued operations		0.06			—			0.06
Cumulative effect of a change in accounting principle		(0.02	)		—			(0.02	)
Net income	$	1.40		$	(0.12	)	$	1.29
Average shares outstanding		65,870			65,870			65,870
SEGMENT INFO:
Revenues:
Card Services	$	550,733					$	550,733
Check Services		371,001						371,001
	$	921,734		$	—		$	921,734
Operating income:
Card Services	$	122,175		$	(3,812	)	$	118,363
Check Services		44,561			(2,021	)		42,540
		166,736			(5,833	)		160,903
General corporate expense		(18,521	)		(4,198	)		(22,719	)
	$	148,215		$	(10,031	)	$	138,184

CERTEGY INC.

CONSOLIDATED STATEMENT OF INCOME

FOR THE YEAR ENDED DECEMBER 31, 2002

(In thousands, except per share amounts)

	Previously Reported			SFAS 123R Adjustment			Restated
Revenues	$	906,791		$	—		$	906,791
Operating expenses:
Costs of services		637,123			2,206			639,329
Selling, general and administrative		110,269			12,017			122,286
Other		12,230						12,230
		759,622			14,223			773,845
					—
Operating income		147,169			(14,223	)		132,946
Other income, net		1,119						1,119
Interest expense		(7,120	)					(7,120	)
Income from continuing operations before income taxes and cumulative effect of a change in accounting principle		141,168			(14,223	)		126,945
Provision for income taxes		(54,110	)		3,879			(50,231	)
Income from continuing operations before cumulative effect of a change in accounting principle		87,058			(10,344	)		76,714
Income from discontinued operations, net of tax		2,926						2,926
Cumulative effect of a change in accounting principle, net of tax		—						—
Net income	$	89,984		$	(10,344	)	$	79,640
Basic earnings per share:
Income from continuing operations before cumulative effect of a change in accounting principle	$	1.28		$	(0.15	)	$	1.12
Income from discontinued operations		0.04			—			0.04
Cumulative effect of a change in accounting principle		—			—			—
Net income	$	1.32		$	(0.15	)	$	1.17
Average shares outstanding		68,254			68,254			68,254
Diluted earnings per share:
Income from continuing operations before cumulative effect of a change in accounting principle	$	1.26		$	(0.15	)	$	1.11
Income from discontinued operations		0.04			—			0.04
Cumulative effect of a change in accounting principle		—			—			—
Net income	$	1.30		$	(0.15	)	$	1.15
Average shares outstanding		69,033			69,033			69,033
SEGMENT INFO:
Revenues:
Card Services	$	559,726					$	559,726
Check Services		347,065						347,065
	$	906,791		$	—		$	906,791
Operating income:
Card Services	$	124,596		$	(5,404	)	$	119,192
Check Services		41,883			(2,866	)		39,017
		166,479			(8,270	)		158,209
General corporate expense		(19,310	)		(5,953	)		(25,263	)
	$	147,169		$	(14,223	)	$	132,946

CERTEGY INC.

CONSOLIDATED BALANCE SHEET

AS OF DECEMBER 31, 2004

(In thousands)

	Previously Reported			SFAS 123R Adjustment			Restated
ASSETS
Current assets:
Cash and cash equivalents	$	41,801					$	41,801
Settlement deposits		44,855						44,855
Trade accounts receivable, net of allowance for doubtful accounts		120,767						120,767
Settlement receivables		49,861						49,861
Claims recoverable		39,316						39,316
Other receivables		48,053						48,053
Other current assets		22,236						22,236
Assets held for sale		41,828						41,828
Total current assets		408,717			—			408,717
Property and equipment, net		61,490						61,490
Goodwill, net		232,941						232,941
Other intangible assets, net		25,506						25,506
Systems development and capitalized contract costs, net		123,135						123,135
Other assets, net		70,420						70,420
Total assets	$	922,209		$	—		$	922,209
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Accounts payable and other accrued expenses	$	56,764					$	56,764
Settlement payables		94,716						94,716
Claims payable		36,204						36,204
Compensation and benefit liabilities		19,384						19,384
Income taxes payable		14,398						14,398
Other payables		22,882						22,882
Other current liabilities		28,271						28,271
Liabilities related to assets held for sale		17,719						17,719
Total current liabilities		290,338			—			290,338
Long-term debt		273,968						273,968
Deferred income taxes		40,295			(7,224	)		33,071
Other long-term liabilities		17,545						17,545
Total liabilities		622,146			(7,224	)		614,922
Shareholders’ equity:
Common stock		695			(2	)		693
Paid-in capital		253,995			36,870			290,865
Retained earnings		325,681			(30,149	)		295,532
Deferred compensation		(9,648	)		9,648			—
Accumulated other comprehensive loss		(59,194	)					(59,194	)
Treasury stock, at cost		(211,466	)		(9,143	)		(220,609	)
Total shareholders’ equity		300,063			7,224			307,287
Total liabilities and shareholders’ equity	$	922,209		$	—		$	922,209

CERTEGY INC.

CONSOLIDATED BALANCE SHEET

AS OF DECEMBER 31, 2003

(In thousands)

	Previously Reported			SFAS 123R Adjustment			Restated
ASSETS
Current assets:
Cash and cash equivalents	$	22,280					$	22,280
Settlement deposits		26,128						26,128
Trade accounts receivable, net of allowance for doubtful accounts		103,285						103,285
Settlement receivables		59,196						59,196
Claims recoverable		46,478						46,478
Other receivables		26,907						26,907
Other current assets		23,304						23,304
Assets held for sale		35,826						35,826
Total current assets		343,404			—			343,404
Property and equipment, net		58,897						58,897
Goodwill, net		187,627						187,627
Other intangible assets, net		10,332						10,332
Systems development and capitalized contract costs, net		119,770						119,770
Other assets, net		65,326						65,326
Total assets	$	785,356		$	—		$	785,356
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Accounts payable and other accrued expenses	$	40,237					$	40,237
Settlement payables		85,324						85,324
Claims payable		38,270						38,270
Compensation and benefit liabilities		20,535						20,535
Income taxes payable		8,012						8,012
Other payables		10,855						10,855
Other current liabilities		29,496						29,496
Liabilities related to assets held for sale		11,536						11,536
Total current liabilities		244,265			—			244,265
Long-term debt		222,399						222,399
Deferred income taxes		44,076			(5,612	)		38,464
Other long-term liabilities		13,477						13,477
Total liabilities		524,217			(5,612	)		518,605
Shareholders’ equity:
Common stock		695			(3	)		692
Paid-in capital		249,351			24,360			273,711
Retained earnings		226,495			(21,951	)		204,544
Deferred compensation		(10,187	)		10,187			—
Accumulated other comprehensive loss		(75,854	)					(75,854	)
Treasury stock, at cost		(129,361	)		(6,981	)		(136,342	)
Total shareholders’ equity		261,139			5,612			266,751
Total liabilities and shareholders’ equity	$	785,356		$	—		$	785,356

CERTEGY INC.

CONSOLIDATED STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED DECEMBER 31, 2004

(In thousands)

	Previously Reported			SFAS 123R Adjustment			Restated
Cash flows from operating activities:
Net income	$	111,810		$	(8,198	)	$	103,612
Adjustments to reconcile net income to net cash provided by operating activities of continuing operations:
Income from discontinued operations		(5,934	)					(5,934	)
Depreciation and amortization		47,449						47,449
Amortization of deferred compensation		6,294			9,947			16,241
Income tax benefit from exercise of stock options		3,206			(1,776	)		1,430
Cumulative effect of a change in accounting principle		—						—
Other non-cash items		5,031			1,211			6,242
Deferred income taxes		(3,706	)		(1,612	)		(5,318	)
Changes in assets and liabilities, excluding effects of acquisitions:
Accounts receivable, net		(22,516	)					(22,516	)
Current liabilities, excluding settlement and claims payable		(4,086	)		—			(4,086	)
Claims accounts, net		5,225						5,225
Other current assets		2,713						2,713
Other long-term liabilities		3,466						3,466
Other long-term assets		(4,135	)					(4,135	)
Net cash provided by operating activities		144,817			(428	)		144,389
Cash flows from investing activities:
Capital expenditures		(40,908	)					(40,908	)
Acquisitions, net of cash acquired		(39,721	)					(39,721	)
Net cash used in investing activities		(80,629	)		—			(80,629	)
Cash flows from financing activities:
Net additions to (repayments of) revolving credit facilities		48,600						48,600
Proceeds from note issuance, net		—						—
Treasury stock purchases		(96,502	)					(96,502	)
Proceeds from exercise of stock options		11,291						11,291
Dividends paid		(12,633	)					(12,633	)
Other		(1,151	)		428			(723	)
Net cash used in financing activities		(50,395	)		428			(49,967	)
Effect of foreign currency exchange rates on cash		(390	)					(390	)
Net cash provided by discontinued operations		6,118						6,118
Net cash provided		19,521			—			19,521
Cash and cash equivalents, beginning of year		22,280						22,280
Cash and cash equivalents, end of year	$	41,801		$	—		$	41,801

CERTEGY INC.

CONSOLIDATED STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED DECEMBER 31, 2003

(In thousands)

	Previously Reported			SFAS 123R Adjustment			Restated
Cash flows from operating activities:
Net income	$	92,402		$	(7,696	)	$	84,706
Adjustments to reconcile net income to net cash provided by operating activities of continuing operations:
Income from discontinued operations		(3,897	)					(3,897	)
Depreciation and amortization		42,030						42,030
Amortization of deferred compensation		5,438			9,151			14,589
Income tax benefit from exercise of stock options		1,298			(672	)		626
Cumulative effect of a change in accounting principle		1,335						1,335
Other non-cash items		5,045			880			5,925
Deferred income taxes		13,759			(1,663	)		12,096
Changes in assets and liabilities, excluding effects of acquisitions:
Accounts receivable, net		(1,891	)					(1,891	)
Current liabilities, excluding settlement and claims payable		(4,725	)					(4,725	)
Claims accounts, net		(5,092	)					(5,092	)
Other current assets		(2,077	)					(2,077	)
Other long-term liabilities		(141	)					(141	)
Other long-term assets		(11,665	)					(11,665	)
Net cash provided by operating activities		131,819			—			131,819
Cash flows from investing activities:
Capital expenditures		(43,747	)					(43,747	)
Acquisitions, net of cash acquired		—						—
Net cash used in investing activities		(43,747	)		—			(43,747	)
Cash flows from financing activities:
Net additions to (repayments of) revolving credit facilities		(214,200	)					(214,200	)
Proceeds from note issuance, net		196,130						196,130
Treasury stock purchases		(73,550	)					(73,550	)
Proceeds from exercise of stock options		5,502						5,502
Dividends paid		(3,242	)					(3,242	)
Other		(32	)					(32	)
Net cash used in financing activities		(89,392	)		—			(89,392	)
Effect of foreign currency exchange rates on cash		7,886						7,886
Net cash provided by discontinued operations		1,548						1,548
Net cash provided		8,114			—			8,114
Cash and cash equivalents, beginning of year		14,166						14,166
Cash and cash equivalents, end of year	$	22,280		$	—		$	22,280

CERTEGY INC.

CONSOLIDATED STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED DECEMBER 31, 2002

(In thousands)

	Previously Reported			SFAS 123R Adjustment			Restated
Cash flows from operating activities:
Net income	$	89,984		$	(10,344	)	$	79,640
Adjustments to reconcile net income to net cash provided by operating activities of continuing operations:
Income from discontinued operations		(2,926	)					(2,926	)
Depreciation and amortization		39,050						39,050
Amortization of deferred compensation		5,069			12,555			17,624
Income tax benefit from exercise of stock options		3,772			(1,262	)		2,510
Cumulative effect of a change in accounting principle		—						—
Other non-cash items		4,957			1,478			6,435
Deferred income taxes		5,340			(2,879	)		2,461
Changes in assets and liabilities, excluding effects of acquisitions:
Accounts receivable, net		(5,191	)					(5,191	)
Current liabilities, excluding settlement and claims payable		(6,258	)					(6,258	)
Claims accounts, net		(2,031	)					(2,031	)
Other current assets		(3,660	)					(3,660	)
Other long-term liabilities		(279	)					(279	)
Other long-term assets		(7,971	)		190			(7,781	)
Net cash provided by operating activities		119,856			(262	)		119,594
Cash flows from investing activities:
Capital expenditures		(48,961	)					(48,961	)
Acquisitions, net of cash acquired		(10,433	)					(10,433	)
Net cash used in investing activities		(59,394	)		—			(59,394	)
Cash flows from financing activities:
Net additions to (repayments of) revolving credit facilities		(15,800	)					(15,800	)
Proceeds from note issuance, net		—						—
Treasury stock purchases		(79,554	)					(79,554	)
Proceeds from exercise of stock options		15,935						15,935
Dividends paid		—						—
Other		(359	)		262			(97	)
Net cash used in financing activities		(79,778	)		262			(79,516	)
Effect of foreign currency exchange rates on cash		(991	)					(991	)
Net cash provided by discontinued operations		6,799						6,799
Net cash used		(13,508	)		—			(13,508	)
Cash and cash equivalents, beginning of year		27,674						27,674
Cash and cash equivalents, end of year	$	14,166		$	—		$	14,166