Atos - Registration Document 2016

E Financial

E.4

Consolidated financial statements

Other operating income and expenses [G4-EC1]

Note 5

€ 290.8 million in 2016. The following table presents this amount by nature: Other operating income and expenses relate to income and expenses that are unusual and infrequent and represented a net expense of

December 31, 2015* 12months ended

December 31, 2016 12months ended

(In € million)

Staff reorganization

-92.1 -42.3 -32.5 -95.9 -49.9

-96.3 -41.8 -51.8 -71.9 -33.3 -32.6

Rationalization and associated costs Integration and acquisition costs

Amortization of intangible assets (PPA from acquisitions)

Equity based compensation

Other items

21.9

TOTAL -327.7 December 31, 2015 adjusted to reflect change in presentation disclosed in “Basis of preparation and significant accounting policies”. * -290.8

over 2 to 10 years starting February 1 st , 2016; € 9.6 million of Unify “CCS” customer relationships amortized • amortized over 6.5 to 9.5 years starting October 1 st , € 2.5 million of Equens and Paysquare customer relationships • 2016; and over 6 to 12 years starting October 1 st , 2016. € 2.3 million of Anthelio customer relationships amortized • The € 21.9 million profit in other items corresponded mainly to litigation in Germany. prior year was partially offset by a settlement in H1 of an old absence of specific program to reskill IT engineers unlike in the the gain on the Visa share disposal for € 51.2 million. The Equity-based compensation The € 49.9 million expense recorded within other operating 2015) is mainly made up of: income relating to equity-based compensation (€ 33.3 million in plans granted in July 2016; from 2011 until 2015 and € 6.2 million of 2016 free shares € 30.5 million related to previous free shares plans granted • Worldline stock options implemented in September 2016; implemented from 2012 until 2015 and € 0.2 million of 2016 € 9.3 million related to previous stock options plans • Worldline in January 2016 and for Atos in December 2016. € 2.6 million related to employee share purchase plans set for •

Germany, Iberia, North America and the United Kingdom. several countries such as Central & Eastern Europe, France, the consequence of the adaptation of the Group workforce in The € 92.1 million staff reorganization expense was mainly America (€ 8.9 million) and Central & Eastern Europe centers consolidation, mainly in Germany (€ 11.7 million), North primarily resulted from the closure of office premises and data The € 42.3 million rationalization and associated costs (€ 4.5 million), linked to restructuring plans. This amount also Worldline’s TEAM program (€ 3.7 million) including the encompasses external costs linked to the continuation of rationalization of office premises in France and Belgium. and the remaining expenses related to Xerox ITO. related to Unify, equensWorldline and Paysquare transactions, The € 32.5 million integration and acquisition costs mainly mainly composed of: the Purchase Price Allocation (PPA) of € 95.9 million was The 2016 amortization of intangible assets recognized in € 42.2 million of SIS customer relationships amortized over • 8.75 years starting July 1 st , 2011; over 6 to 12 years starting July 1 st , 2015; € 19.6 million of Xerox ITO customer relationships amortized • September 1 st , 2014; amortized over respectively 9.3 years and 9.9 years starting € 16.4 million of Bull customer relationships and Patents •

E

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