Atos - Registration Document 2016

E Financial E.4

Consolidated financial statements

Notes to the consolidated financial statements

E.4.7

DETAILED SUMMARYOF NOTES

BASIS OF PREPARATIONAND SIGNIFICANTACCOUNTING E.4.7.2 POLICIES 151

Note 14 Note 15 Note 16 Note 17 Note 18 Note 19 Note 20 Note 21 Note 22 Note 23 Note 24 Note 25 Note 26 Note 27 Note 28 Note 29 Note 30

Non-current financial assets

180 180 181 182 183 183 183 188 189 190 194 194 195 196 197 197 198

Trade accounts and notes receivable

Other current assets

FINANCIAL RISKMANAGEMENT E.4.7.3

160

categories Breakdown of assets and liabilities by financial

Cash and cash equivalents

NOTES TOTHE CONSOLIDATED FINANCIAL STATEMENTS E.4.7.4 161

Equity attributable to the owners of the parent Pension plans and other long termbenefits

Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Note 9 Note 10 Note 11 Note 12 Note 13

Changes in the scope of consolidation

161 165 168 168 169 172 173 174 175 176 177 178 179

Provisions Borrowings

Segment information Personnel expenses

instruments Fair value and characteristics of financial Trade accounts and notes payable

Non personnel operating expenses [G4-EC1] Other operating income and expenses [G4-EC1]

Net financial result Income tax expenses

Other current liabilities Cash flow statement

Deferred taxes

Off-balance sheet commitments

Non-controlling Interests

Related party transactions

Earnings per share

Subsequent events

Goodwill

Main operating entities part of scope of consolidation as of December 31, 2016

Intangible assets Tangible assets

Note 31

Auditors’ fees

204

Trusted partner for your Digital Journey

150