Atos - Registration Document 2016

E Financial E.4

Consolidated financial statements

December 31, 2015

December 31, 2016

(In € million)

Change in plan assets Fair value of plan assets at January 1st

2,871.7

2,758.0

Exchange rate impact

-309.6 445.4

169.6

Actual return on plan assets Employer contributions Benefits paid by the funds

-5.6 54.0

46.9

-91.0

-99.3 -25.2

Settlements

-5.1

Business combinations/(disposals)

122.7

9.8

Employees contributions

11.3 -0.5

12.7 -2.3

Administration costs

Fair value of plan assets at December 31 st

3,091.8

2,871.7

Reconciliation of prepaid/(accrued) Benefit cost Funded status Any other amount not recognized (asset ceiling limitation)

-1,260.3

-951.1

-3.0

-4.0

Prepaid/(accrued) pension cost

-1,263.3

-955.1

Reconciliation of net amount recognized (all plans) Net amount recognized at beginning of year

-955.1

-1,081.2

Net periodic pension cost Benefits paid by employer Employer contributions

-24.4

-7.4 30.5 54.0 -6.9 78.1 -22.2

29.5 46.9

Business combinations/(disposals)

-80.1

Amounts recognized in Other Comprehensive Income

-325.6

Other (exchange rate)

49.2 -3.7

Reclassification

0.0

Net amount recognized at end of year

-1,263.3

-955.1

The development in the main countries was as follows:

funds UK pension

German plans French plans

Other

(In € million)

Reconciliation of net amount recognized in main plans: Net amount recognized at beginning of year

-185.6

-438.7

-203.0

-127.8

Net periodic pension cost

33.9 50.0

-19.1

-15.6

-23.6 14.7 -5.4 -5.3

Benefits paid by employer & employer contributions

6.7

5.0

Business combinations / disposals

-74.7 -56.3

Amounts recognized in Other Comprehensive Income

-209.6

-54.4

Other (exchange rate)

43.4

2.1

Net amount recognized at end of year Defined benefit obligation at December 31 st

-267.9

-582.1

-268.0 -268.5

-145.3 -504.2

-2,521.9 -1,057.5

Fair value of plan assets at December 31 st

2,254.0

475.4

0.5

361.9

Net amount recognized at end of year

-267.9

-582.1

-268.0

-145.3

pension obligations. The obligations in respect of benefit plans which are partially or totally funded through external funds (pension funds) were € 4017.6 million at December 31, 2016 and € 3,500.1 million at December 31, 2015, representing more than 92% of Group total

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