Atos - Registration Document 2016

E Financial

E.4

Consolidated financial statements

General information

E.4.7.1

Directors. Companies of Pontoise under the reference 323623603. Atos SE shares are traded on the NYSE Euronext Paris market under ISIN code FR0000051732. The shares are not listed on any other stock exchange. The Company is administrated by a Board of registered office is located at 80, Quai Voltaire, 95870 Bezons, France. It is registered with the Registry of Commerce and (public limited company) incorporated under French law, whose Atos SE, the Group’s parent company, is a société européenne

Group’s interests in associates and jointly controlled entities. The consolidated financial statements of the Group for the twelve months ended December 31, 2016 comprise the Group and its subsidiaries (together referred to as the “Group”) and the These consolidated financial statements were approved by the Board of Directors on February 21, 2017. The consolidated financial statements will then be submitted to the approval of the General Meeting of Shareholders scheduled to take place on May 24, 2017.

Basis of preparation and significant accounting policies E.4.7.2

material impact on the consolidated financial statements: accordance with the IFRS standards and interpretations, as published by the IASB. The new standards, interpretations or amendments whose application was mandatory for the Group effective for the fiscal year beginning January 1, 2016 had no International Accounting Standards Board (IASB). Consequently, the Group’s consolidated financial statements are prepared in amendments to IFRS 10, IFRS 12 and IAS 28 Investments • Entities : Applying the Consolidation Exception; amendment to IFRS 11 Accounting for Acquisitions of • Interests in Joint Operations; amendment to IAS 1 Disclosure Initiative; • Methods of Depreciation and Amortization; amendment to IAS 16 and IAS 38 Clarification of Acceptable • amendments to IAS 27 Equity Method in Separate Financial • Statements; Annual Improvements to IFRSs 2012-2014 Cycle. •

Basis of preparation Pursuant to European Regulation No. 1606/2002 of July 19, 2002, the consolidated financial statements for the twelve months ended December 31, 2016 have been prepared in accordance with the applicable international accounting standards, as endorsed by the European Union as at December 31, 2016. The international standards comprise the International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB), the International Accounting Standards (IAS), the interpretations of the Standing Interpretations Committee (SIC) and the International Financial Reporting Interpretations Committee (IFRIC). standards and interpretations, which can be found at: http://ec.europa.eu/internal_market/accounting/ias/index_en.htm Accounting policies applied by the Group comply with those As of December 31, 2016 the accounting standards and interpretations endorsed by the European Union are similar to the compulsory standards and interpretations published by the

E

Atos | Registration Document 2016

151