Atos - Registration Document 2016

E Financial E.4

Consolidated financial statements

Based on the 2016 goodwill impairment test, which was carried out at year-end, no impairment losses were recognized as at December 31, 2016. An analysis of the calculation’s sensitivity to a combined change in the key parameters (operating margin, discount rate and

scenario where the CGU’s recoverable amount would fall below its carrying amount. perpetuity growth rate) based on reasonably probable assumptions of variations of +/-50 bp for each of these parameters was performed and did not identify any probable

Intangible assets

Note 12

Customer relationships

Trademarks, Software and licences

Other intangible assets

Total

(In € million)

Gross value At January 1, 2016

512.2

625.8

476.4

1,614.4

Additions

- -

54.8 21.6

16.9 65.2

71.7 86.8

Impact of business combinations

Intangible assets recognized as part of a Purchase Price Allocation

272.3

1.8

-

274.1

Capitalized costs

- -

-

82.7

82.7

Disposals

-101.3

-12.3 -40.2 588.7

-113.6

Exchange differences and other AT DECEMBER 31, 2016 Accumulated depreciation At January 1, 2016 Amortization charge for the year

12.5

51.8

24.1

797.0

654.5

2,040.1

-209.5

-319.6

-165.0

-694.1

-

-47.7

-18.2

-65.9

Amortization of intangible assets recognized as part of a Purchase Price Allocation

-78.9

-17.0

-

-95.9 -53.2 111.6

Amortization of capitalized costs

- -

-

-53.2

Disposals

99.5

12.1 28.4

Exchange differences and others

-2.3

-25.3

0.8

AT DECEMBER 31, 2016

-290.7

-310.1

-195.9

-796.8

Net value At January 1, 2016

302.7 506.3

306.2 344.3

311.3 392.7

920.3

AT DECEMBER 31, 2016

1,243.4

Customer relationships

Trademark, Software and licences

Other intangible assets

Total

(In € million)

Gross value At January 1, 2015

347.3

546.2

351.4

1,244.9

Additions

- -

92.2 26.3

7.3

99.5 72.8

Impact of business combination

46.5

Intangible assets recognized as part of a Purchase Price Allocation

154.2

- -

2.5

156.7

Amortization capitalized costs

- -

90.2 -4.4

90.2

Disposals

-90.2

-94.5

Exchange differences and other AT DECEMBER 31, 2015 Accumulated depreciation At January 1, 2015 Amortization charge for the year

10.7

51.4

-17.2 476.4

44.9

512.2

625.8

1,614.4

-149.8

-306.9

-141.5

-598.2

-

-44.8

-15.4

-60.1

Purchase Price Allocation Amortization of intangible assets recognized as part of a

-57.0

-14.9

-

-71.9 -48.4

Amortization of capitalized costs

- -

-

-48.4

Disposals

85.8

3.1

88.9 -4.4

Exchange differences and others

-2.7

-38.8

37.1

AT DECEMBER 31, 2015

-209.5

-319.6

-165.0

-694.1

Net value At January 1, 2015

197.5 302.7

239.3 306.2

209.9 311.3

646.6 920.3

AT DECEMBER 31, 2015

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