Atos - Registration Document 2016

E Financial

E.4

Consolidated financial statements

Sprint 2016

Number of shares issued

294,965

Reference share price at grant date (€)

95.00

Percentage of discount

20%

Lock-up period

5 years

Risk free interest rate (%) Borrowing-lending spread (%)

0.11 5.00

Expense recognized in 2016 (in € million)

2.2

Employee Share Purchase Plan “Boost” 2015 (Worldline)

As a consequence of the Boost 2015 plan, the Group issued 2016, the charge for this plan amounted to € 0.4 million. 20% discount application). For the year ending December 31, 139,322 shares at a reference share price of € 23.46 (before the following parameters: the five-year lock-up period restriction calculated based on the The cost related to Boost 2015 takes into account the effect of risk free interest rate: 0.3%; • credit spread: 5.0%. •

eligible employees: same pattern as the Boost 2014 plan, this new plan offered was opened to employees throughout the Group. Following the In 2015, a new Employee Share Purchase Plan called “Boost” 20% discounted subscription price of shares with a five-year • lock-up period restriction; attribution of free shares for the first 20 subscribed shares. •

Subsidiaries stock options plans The Group recognized a total expense of € 9.5 million during the year detailed as follows:

initially granted Number of options

(in € million) 2016 expense

Grant date

Bull July 1, 2014 March 1, 2014

2,030,000

2.5 0.4 0.2 1.1 1.2

E

200,000 70,000 600,000 755,000 985,000

November 8, 2013 August 9, 2013 March 1, 2013 March 2, 2012 Worldline August 16, 2016

-0.7

45,000 196,000

0.0 0.2 2.7 1.9

May 25, 2016

September 1, 2015 September 3, 2014

1,558,500 1,527,220

TOTAL

9.5

through a liquidity contract upon exercise of their options. into Atos shares or obtain a cash payment indexed on Atos share Beneficiaries of Bull stock options can either convert their shares options for a total of 241,000 options (of which 151,500 options In May 25 th and in August 16 th , 2016, Worldline granted stock

respectively at € 26.82 and € 28.58. respectively at € 27.10 and € 27.35. The exercise price is regarding a foreign plan). The share price at grant date was

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