Atos - Registration Document 2016

E Financial E.4

Consolidated financial statements

Preliminary goodwill allocated to the Unify continuing operations Goodwill on continuing operations was recognized as follows:

December 2016

(in € million)

Preliminary allocation of the consideration paid to continuing operations

242.3

Fair value of identifiable net assets

45.1

Preliminary goodwill

197.2

equensWorldline •

amounts, then the acquisition accounting will be revised at that time. acquisition date about facts and circumstances that existed at the acquisition date that would lead to adjustments to the above If new information is obtained within one year from the The goodwill arising from this acquisition is not tax deductible. Acquisition-related costs The Group incurred in 2016 € 4.1 million of legal fees and due Group’s consolidated income statement. diligence costs related to this acquisition. These costs have been recognized in “Other operating income and expenses” in the on January 1, 2016 2016 revenue and result as though acquisition had occured twelve-month revenue for 2016 would have been € 606 million If the acquisition had occured on January 1, 2016, the and the twelve-month net income would have been € 55.5 million. Equens and Paysquare acquisition After the completion of the regulatory processes in the Netherlands and in Belgium, the acquisition of Equens and Paysquare were finalized on September 30, 2016. The business combination was made up of two components:

shareholders. equensWorldline is held at 44.6% by Atos. Equens resulted in the creation of equensWorldline held at 63.6% by Worldline and 36.4% by Equens’ previous The merger of the Financial Services business of Worldline with In accordance with IFRS 3, this operation has been treated as a business combination with the takeover of equensWorldline by Worldline and the sale to the former shareholders of Equens of a Financial Services Business. non-controlling interest in the Financial Services Business. The entity has been fully consolidated from October 1 st , 2016 within As the transaction is non cash, the consideration transferred by Worldline to the former shareholders of Equens corresponds to the Worldline of 63.6% of the fair value of Equens estimated at € 400.3 million. The fair values at the acquisition date were 36.4% of the fair value of the Financial Services business (estimated at € 700 million and to the counterpart received by determined by an independent expert. booked at fair value in the Atos consolidated financial statements at the date of acquisition. Assets and liabilities of the Financial The net assets and liabilities acquired from Equens have been business combination as well as the part transferred to the former Equens’ shareholders for € 5.5 million. Services business are kept at their net book value before

The effects of the business combination on Atos Shareholder's equity are as follows:

Financial Services business transferred to non

Consideration transferred for the takeover of Equens

controlling interests

Total

(in € million)

Group share

-5.5

178.5 221.8

173.0 227.3

Non controlling interests

5.5

TOTAL SHAREHOLDER’S EQUITY

0.0

400.3

400.3

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