Atos - Registration Document 2016
E Financial
E.4
Consolidated financial statements
Price risk The Group has no material exposure to the price of equity securities, nor is it exposed to commodity price risks.
Notes to the consolidated financial statements E.4.7.4
Changes in the scope of consolidation
Note 1
process to sell S&P business and is in negotiation with a potential buyer. As such, the discontinued treatment has been maintained. As of December 31, 2016, Atos is still engaged in an active related to such flows. operations to S&P have been eliminated at the S&P level. As a result, the external revenue of the Group includes revenues The flows relating to the services rendered by the continuing In the consolidated statements of financial position, the net assets allocated to the S&P business have been presented on the line “Assets held for sale” and net liabilities on the line “Liabilities held for sale”. The net income of the S&P business from February 1,2016 to December 31, 2016 has been presented under the “Net income from discontinued operations” caption of the consolidated income statement.
Unify acquisition On January 20, 2016, Atos completed the acquisition of Unify, a leader in integrated communication solutions, which was announced in November 2015. The final cash consideration transferred to acquire 100% of Unify
amounted to € 346.5 million after price adjustment. Software & Platforms discontinued operations
(S&P). The S&P business has been treated as discontinued operations from February 1, 2016 in accordance with IFRS 3 and IFRS 5 requirements. February 1, 2016 in the Atos Division “Infrastructure & Data Management”. Atos Group decided, as early as the acquisition date, to put up for sale the "Software & Platforms" business The services activities of Unify have been integrated from
E
Identifiable assets acquired and liabilities assumed at the date of acquisition for the continuing operations
Initial assets acquired and liability assumed
(in € million)
Intangible assets Tangible assets
87.5
1.7 0.1
Non-current financial assets
Total non-current assets
89.4 109.8
Trade accounts and notes receivables
Current taxes
0.3
Other current assets
134.3
Cash and cash equivalents
32.0
Total current assets
276.4
TOTAL ASSETS (A)
365.7
Provisions for pensions and similar benefits
51.0 96.4 10.6 11.9
Non-current provisions
Borrowings
Deferred tax liabilities
Total non-current liabilities Trade accounts and notes payables
169.9
44.0
Other current liabilities
106.7
Total current liabilities
150.7
TOTAL LIABILITIES (B)
320.6
Fair value of acquisition (A) - (B)
45.1
of € 87.5 million determined by an independent expert. These assumed for the continuing operations resulted in the recognition of customer relationships and backlog for an amount The preliminary valuation of assets acquired and liabilities
intangible assets are amortized over a period from 2 to 10 years. The related amortization charge accounted in 2016 amounted to € 9.6 million.
Atos | Registration Document 2016
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