Atos - Registration Document 2016

E Financial

E.4

Consolidated financial statements

Amounts recognized in the financial statements The amounts recognized in the balance sheet as at December 31, 2016 rely on the following components, determined at each benefit plan’s level:

December 31, 2015

December 31, 2016

(In € million)

Amounts recognized in financial statements consist of : Prepaid pension asset

96.2

128.5

Accrued liability

-1,359.5

-1,083.6

Net amounts recognized – Total

-1,263.3

-955.1

Components of net periodic cost Service cost (net of employees contributions)

58.0

67.6

Prior service cost

-57.5

-84.3

Curtailment (gain)/loss Settlement (gain)/loss Administration costs

-5.4

-3.3 -3.1

0.5

2.3

Operating expense

-4.4

-20.8 122.4 -94.2

Interest cost

118.1 -89.3

Interest income

Financial expense

28.8

28.2

Net periodic pension cost – Total expense/(profit)

24.4

7.4

Change in defined benefit obligation Total Defined Benefit Obligation at January 1 st

3,822.8

3,835.7

Exchange rate impact

-357.7

191.7

Service cost (net of employees contributions)

58.0

67.6

E

Interest cost

118.1 -57.5

122.4 -84.3

Plan amendments

Curtailment Settlement

-5.4 -5.1

-3.3

-28.3

Business combinations/(disposals)

202.8

16.7 12.7

Employees contributions

11.3

Benefits paid

-120.5 655.3

-129.8 -147.3

Actuarial (gain)/loss - change in financial assumptions Actuarial (gain)/loss - change in demographic assumptions

7.4

-22.5

Actuarial (gain)/loss - experience results

18.9

-8.5

Reclassification

3.7

Defined benefit obligation at December 31 st

4,352.1

3,822.8

The weighted average duration of the liability is 17.5 years.

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