Atos - Registration Document 2016

E Financial E.4

Consolidated financial statements

Breakdown of assets and liabilities by financial categories

Note 17

The book value of financial assets corresponds to their fair value. As at December 31, 2016 the breakdown of assets was the following:

Available-for-sale trading (carried at fair value Financial assets held for through profit or loss)

Loans and receivables financial assets

related assets Derivative

(In € million)

Non-current financial instruments Trade accounts and notes receivables

-

- - -

- - -

0.1

2,555.0 1,137.2

- -

Other current assets

Current financial instruments Cash and cash equivalents

-

3.8

6.3

1,739.5

-

382.2

-

TOTAL

5,431.6

-

386.0

6.4

As at December 31, 2015, the breakdown of assets was the following:

Financial assets held for through profit or loss) trading (carried at fair value

receivables Loans and Available-for-sale financial assets

Derivative related assets

(In € million)

Non-current financial instruments Trade accounts and notes receivables

-

- - -

- - -

1.4

2,273.3

- -

Other current assets

868.9

Current financial instruments Cash and cash equivalents

-

46.2

3.5

4.6

848.4

-

1,098.4

-

TOTAL

3,990.6

46.2

1,101.9

6.0

As at December 31, 2016 the breakdown of liabilities was the following:

through profit or loss designated at fair value Financial Liabilities Financial Liabilities – amortized cost Measurement at

liabilities Derivative related

(In € million)

Borrowings

- -

1,500.1

-

Non-current financial instruments Trade accounts and notes payables Current portion of borrowings

- -

1.4

1,970.6

- -

-

140.5

Current financial instruments

0.7

-

6.9

TOTAL

1,971.3

1,640.6

8.3

As at December 31, 2015 the breakdown of liabilities was the following:

designated at fair value Financial Liabilities through profit or loss

Financial Liabilities – amortized cost Measurement at

Derivative related liabilities

(In € million)

Borrowings

- -

1,210.8

-

Non-current financial instruments Trade accounts and notes payables Current portion of borrowings

- -

4.7

1,605.5

- -

-

143.1

Current financial instruments

0.6

-

8.1

TOTAL

1,606.1

1,353.9

12.8

Trusted partner for your Digital Journey

182