Atos - Registration Document 2016

E Financial

E.4

Consolidated financial statements

Cash and cash equivalents

Note 18

December 31, 2015

December 31, 2016

(In € million)

Cash in hand and short-term bank deposit

1,739.5

848.4

Money market funds

382.2

1,098.4

TOTAL

2,121.7

1,946.8

Depending on market conditions and short-term cash flow expectations, Atos from time to time invests in money market funds or bank deposits with a maturity period not exceeding three months.

Equity attributable to the owners of the parent

Note 19

892,830 new shares resulting from the payments of the 2015 • dividend in shares; exercise of 496,607 stock options in 2016. • amounted to € 104.9 million, divided into 104,908,679 fully As at December 31, 2016, Atos SE issued share capital paid-up common stock of € 1.00 par value each.

Capital increase In 2016, Atos SE increased its share capital by incorporating related to the issuance of 1,389,437 new common stocks split as additional paid-in-capital and common stock for € 88.5 million follows:

Pension plans and other long termbenefits

Note 20

E

2016 compared to € 955.1 million at December 31, 2015. The respect of pension plans was € 1,263.3 million at December 31, The total amount recognized in the Group balance sheet in

benefits was € 51.2 million compared to € 38.0 million at total amount recognized for other longer term employee December 31, 2015.

December 31, 2015

December 31, 2016

(In € million)

Amounts recognized in financial statements consist of : Prepaid pension asset

96.2

128.5

Accrued liability – pension plans

-1,359.5

-1,083.6

Total Pension plan

-1,263.3

-955.1

Accrued liability – other long term benefits

-51.2

-38.0

Total accrued liability

-1,410.7

-1,121.6

rate and inflation exposures are cautiously managed through fixed income allocation comprises a significant exposure to investment in Gilts, Indexed-Linked and interest rate swaps. The diversified geographically. investment grade credits and the equity allocation is well unusual for these types of benefit plans. Typical risks include, The plans do not expose the Group to any specific risks that are and adverse investment returns. increase in inflation, longevity and a decrease in discount rates entitlements that transferred to the Group with the acquisition of In Germany the majority of the liabilities relate to pension SIS in 2011. They mainly consist of grandfathering benefits pension plan in 2004. The plans are closed for new entrants, but related to a harmonization introducing a contribution based cover multiple legal entities in Germany and are subject to the do still accrue benefits for past service up to 2004. The plans requirements, but does include compulsory insolvency insurance German regulatory framework, which has no funding Agreement (CTA). The CTA is governed by a professional (PSV). The plans are funded however, using a Contractual Trust independent third party. The investment strategy is set by the

Pension plans United Kingdom (59% of Group total obligations), Germany The Group’s pension obligations are located predominantly in the (22%), France (6%) and Switzerland (5%)

Characteristics of significant plans and associated risks

based on a discount rate reflecting the plan’s expected return on trustees and the sponsoring companies and may run up to investments. Recovery periods are agreed between the plans’ majority of plans are governed by an independent Board of 20 years if appropriate securities are provided by sponsors. The trustees which include employer representatives. funding requirements are determined by an independent actuary plans and are subject to the UK regulatory framework where closed to further accrual or new entrants. The plans are final pay The current asset allocation across United Kingdom plans is 74% depending on the particular profile of each plan. The interest fixed income, 26% equities and other assets and may vary legacy defined benefit plans, the majority of which have been In the United Kingdom , these obligations are generated by

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