Atos - Registration Document 2016

E Financial E.4

Consolidated financial statements

Summary net pension impacts on profit and loss The net impact of defined benefit pension plans on Group financial statements can be summarized as follows:

December 31, 2015

December 31, 2016

(In € million)

Operating margin

-5.9 10.3

20.4

Other operating items

0.4

Financial result

-28.8

-28.2

TOTAL (EXPENSE)/PROFIT

-24.4

-7.4

employee contributions, exchange rate impact and effects of reclassification between pension and other long term benefits. P&L (€ 2.6 million), benefit payments (€ 12.6 million), business combinations (€ 19.1 million) and other (€ 4.1 million) including

Other long termemployee benefits The net liabilities related to other long term employee benefits were € 38.0 million per December 31, 2015. They increased to € 51.2 million per December 31, 2016 via expenses recorded in

Provisions

Note 21

December 31, 2015

Non- current

Release used

unused Release

Business Combination Other*

December 31, 2016

Current

Charge

(In € million)

Reorganization Rationalization

41.9 42.4 -60.5

-3.0 -3.1

74.8

-2.6

93.0 65.8

27.2 16.0 15.4

23.7

3.8 -5.0

2.0

0.3

21.7

5.7

Project commitments

109.2 18.8 -48.6

-32.7

25.7

-0.4

72.0 56.6

Litigations and contingencies

111.8 36.4 -28.8

-26.7

30.0

-1.3

121.4 66.0

55.4

TOTAL PROVISIONS 286.6 101.4 -142.8

-65.5

132.5

-4.0

308.2 194.2 114.0

Other movements mainly consist of the currency translation adjustments. *

December 31, 2014

Non- current

Release used

Release unused

Business Combination Other*

December 31, 2015

Current

Charge

(In € million)

Reorganization Rationalization

101.7 29.6 -79.7

-12.8

1.4 1.5

1.7

41.9 39.1

2.8

33.6

4.2 -12.4

-1.9

-1.3

23.7

7.5 16.2

Project commitments

114.1 44.0 -60.9

-30.2

36.4

5.8

109.2 91.2 18.0

Litigations and contingencies

108.3 25.0 -15.1

-46.5

35.3

4.8

111.8 62.0 49.8

TOTAL PROVISIONS 357.7 102.8 -168.1

-91.4

74.6

11.0

286.6 199.8 86.8

Other movements mainly consist of the currency translation adjustments. *

Reorganization over the year mainly in Germany (€ 25.1 million) and Central Eastern Europe (€ 7.6 million) driven by new plans aimed at New reorganization provisions were posted for € 42.4 million improving Group efficiency and productivity. workforce optimization in Germany (€ 38.2 million) and Central Eastern Europe (€ 6.9 million). The € 60.5 million consumptions primarily corresponded to

Rationalization The new provisions of € 3.8 million mainly relate to office premises rationalization in The United States (€ 1.4 million), the United Kingdom (€ 0.9 million) and Germany (€ 0.9 million). offices onerous leases and dilapidation costs in Benelux (€ 1.6 million) and in the United Kingdom (€ 1.5 million). The € 5.0 million rationalization provisions were used against

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