Atos - Registration Document 2016

E Financial E.4

Consolidated financial statements

Trade accounts and notes payable

Note 24

December 31, 2015

December 31, 2016

(In € million)

Trade payables and notes payable

1,970.6

1,605.5

Net advance payments

-35.1

-6.3

Prepaid expenses

-425.6

-310.5

NET ACCOUNTS PAYABLE

1,509.9

1,288.7

Number of days’ payable outstanding (DPO)

76

75

Other current liabilities

Note 25

December 31, 2015

December 31, 2016

(In € million)

Advances and down payments received on client orders

82.2

53.2

Employee-related liabilities

522.8 219.0 378.6 661.0 295.8

577.8 231.6 350.2 565.7 237.3

Social security and other employee welfare liabilities

VAT payable

Deferred income

Other operating liabilities

TOTAL

2,159.5

2,015.8

arrangement of the corresponding contract. Other current liabilities are expected to be settled within one year, except for deferred income that is released over the particular

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