Atos - Registration Document 2016

E Financial E.4

Consolidated financial statements

Free shares plans In July 2016, the Group implemented a new free shares plan detailed as follows:

Vesting Date

26 July 2019

Number of shares granted Share price at grant date (€)

947,884

86.05

Expected life Lock-up period

3 years

-

Risk free interest rate (%) Borrowing-lending spread (%) Expected dividend yield (%) Expected employee turnover Fair value of the instrument (€)

-0,047

4.0 1.2

5% per year

83.00

Expense recognized in 2016 (in € million)

6.2

following: The total expense within the heading “other operating income and expense” relating to free share plans during the year was the

December 31, 2015 12months ended

December 31, 2016 12months ended

(In € million)

Plans 2016 Plans 2015 Plans 2014 Plans 2013 Plan 2012 Plan 2011

6.2

-

11.0 14.9

4.6 9.0

4.3

10.9

-

0.1 1.5

0.3

TOTAL

36.7

26.1

The change in outstanding share options for Atos SE during the period was the following:

2016 12months endedDecember 31,

12months ended December 31, 2015

Weighted

price (in €) average strike Weighted

shares Number of

price (in €) average strike

shares Number of

Outstanding at the beginning of the year

1,294,524

40.0 2,806,747 35.1 -1,399,483

39.5 40.7 50.0

Exercised during the year Expired during the year

-496,607 -149,288 648,629

60.0

-112,740

Outstanding at the end of the year below year-end stock price* Exercisable at the end of the year,

34.1 1,294,524

40

648,629

34.1 1,294,524

40

Year-end stock price: € 100.25 at December 31, 2016 and € 77.40 at December 31, 2015. *

Such options are fully vested. Atos SE options outstanding at the end of the year have a weighted average remaining contractual life of 2.3 years (2015: 2.8 years). Employee share purchase plans Employee Share Purchase Plan “SPRINT” 2016 (Atos) 20% discount application). 294,965 shares at a reference share price of € 95.00 (before the As a consequence of the SPRINT 2016 plan, the Group issued The cost related to SPRINT 2016 takes into account the effect of

share option plan called Sprint detailed as follows: In December 2016, the Group implemented a new employee attribution of free shares for the first 3 subscribed shares. 20% discount with a five-year lock-up period restriction and the new plan offered eligible employees the purchase of shares at a SPRINT 2016 was open to employees throughout the Group. This

following parameters: the five-year lock-up period restriction calculated based on the

risk free interest rate: 0.11%; • borrowing-lending spread: 5.0%. •

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