Atos - Registration Document 2016

E Financial

E.5 Parent company summary financial statements

separate assurance on individual account captions or on financial statements taken as a whole and not to provide considered for the purpose of issuing an audit opinion on the accounting and auditing matters. These assessments were statements. information taken outside of the consolidated financial verifications of information given in the management report and This report also includes information relating to the specific in the document addressed to the shareholders. standards applicable in France. in accordance with, French law and professional auditing This report should be read in conjunction with, and is construed To the Shareholders, In compliance with the assignment entrusted to us by your ended December 31, 2016, on: Annual General Meetings, we hereby report to you, for the year SE; the audit of the accompanying financial statements of Atos • the justification of our assessments; • the specific verifications and information required by law. • statements based on our audit. Directors. Our role is to express an opinion on these financial These financial statements have been approved by the Board of I. Opinion on the financial statements sampling techniques or other selection methods, to obtain audit misstatement. An audit involves performing procedures, using whether the financial statements are free of material plan and perform the audit to obtain reasonable assurance about standards applicable in France. Those standards require that we We conducted our audit in accordance with professional evaluating the overall presentation of the financial statements. principles used and significant estimates made, as well as statements. An audit also includes assessing the accounting evidence supporting the amounts and disclosures in the financial

and appropriate to provide a basis for our opinion. We believe that the audit evidence we have obtained is sufficient accounting principles. operations for the year then ended in accordance with French Company as at December 31, 2016 and of the results of its of the assets and liabilities, of the financial position of the In our opinion, the financial statements give a true and fair view II. Justification of our assessments French Commercial Code (Code de commerce) relating to the In accordance with the requirements of article L. 823-9 of the following matters: justification of our assessments, we bring to your attention the cash-flow projections prepared by the Company’s operational data and assumptions underlying these estimates, especially the financial statements. Our work consisted on appreciating the assets” of the “Rules and accounting methods” section to the according to the principles described in the note “Financial acquisition cost and depreciated based on its value-in-use in the balance sheet as at December 31, 2016, are valued at Participating interests, with a net book value of € 5,342 million management. and scrutinising the approval procedure of these estimates by departments, reviewing the calculations performed by the entity this report. to the expression of our opinion we formed in the first part of financial statements taken as a whole and therefore contributed These assessments were made as part of our audit of the III. Specific verifications and information in accordance with professional standards applicable in France. We have also performed the specific verifications required by law statements. with respect to the financial position and the financial Directors and in the documents addressed to the shareholders information provided in the management report of the Board of and the consistency with the financial statements of the We have no matters to report regarding the fair presentation

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