Atos - Registration Document 2016

E Financial E.4

Consolidated financial statements

A number of new standards and amendments to standards published in 2016 are effective for annual periods beginning after January 1, 2017 and earlier application is permitted. However, the Atos Group has not early applied the following new or amended standards in preparing these consolidated statements.

standards Newor amended IFRS 9 Financial Instruments

Summary of the requirements

Possible impact on consolidated financial statements

hedge accounting requirements. It also carries forward the guidance on recognition and derecognition of financial instruments from IAS 39. revised guidance on the classification and measurement of financial instruments, a new expected credit loss model for calculating impairment on financial assets, and new general IFRS 9, published in July 2014, replaces the existing guidance in IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 includes beginning on or after January 1, 2018, with early adoption permitted. IFRS 9 is effective for annual reporting periods IFRS 15 establishes a comprehensive framework for determining whether, how much and when revenue is recognized. It replaces existing revenue recognition guidance, including IAS 18 Revenue, IAS 11 Construction Contracts and IFRIC 13 Customer Loyalty Programs. adoption permitted. IFRS 15 is effective for annual reporting periods beginning on or after January 1, 2018, with early accounting model for lessees. A lessee recognizes a right-of-use asset representing its right to use the underlying asset and a lease liability representing its obligation to make lease payments. IFRS 16 introduces a single on-balance sheet lease Leases-Incentives and SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease. Leases, IFRIC 4 Determining whether an Arrangement contains a Lease, SIC 15 Operating IFRS 16 replaces existing leases guidance IAS 17 beginning on or after January 1, 2019, with early adoption permitted. The standard is effective for annual periods

The Atos Group is expecting a limited impact on its consolidated financial statements resulting from the application of IFRS 9 given the nature of its activities.

customers from Contracts with IFRS 15 Revenue

Numérique taskforce working on the implementation of their new standard in the IT sector. Since 2015, the Group is taking part to a Syntec transactions with customers to finally assess the impact of the IFRS 15 implementation. Atos Group is currently testing a sample of its most representative typologies of contracts and

IFRS 16 Leases

the potential impact on its consolidated financial statements. The Atos Group has started an initial assessment of

Unrealized Losses. amendment to IAS 12 Recognition of Deferred Tax Assets for • These consolidated financial statements are presented in euro, which is the Group’s functional currency. All figures are presented in € million with one decimal. all years presented. The policies set out below have been applied in consistency with

have a significant impact on Atos Group’s consolidated financial statements: The following other standards, potentially applicable to the Group consolidated financial statements, are not expected to amendment to IFRS 2 Classification and Measurement of • Share-based Payment amendment to IAS 7 Disclosure Initiative; and •

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