Atos - Registration Document 2016

E Financial

E.5 Parent company summary financial statements

over the useful life of the assets, as follows: The depreciation calculation is based on a straight-line method buildings: 20 years; • fixtures and fittings: 5 to 10 years. • Financial assets Financial assets consist of participating interests and other financial investments (deposits, loans). the value-in-use determined as follows: impairment loss is recognized when the acquisition cost exceeds Participating interests are booked at their acquisition cost. An subsidiaries; on the basis of the enterprise value for the operational • for the holding subsidiaries. on the basis of their part of interest in shareholding equities • Loans are mainly intra-group transactions. are subject to an impairment loss. nominal value. They are calculated individually and, if necessary, Trade accounts and notes receivable are recorded at their year-end is booked as unrecognized exchange gain or loss. difference between their historical value and their fair value at currency are booked at their fair value at the closing date. The Trade accounts and notes receivable denominated in foreign as free shares plan or stock-options plan. context of a liquidity contract or in the intention to grant them Treasury stocks are recorded at their acquisition cost in the For the shares acquired in the context of the liquidity contract a month of december. exceeds the weighted average market price of Atos stock for the depreciation charge is recognized when the carrying value Trade accounts and notes receivable Cash and cash equivalents

Atos SE Activity Atos SE main activities are: the management of the Atos trademark; •

the management of Group participating interests; • the management of Group financing activities. •

subsidiaries. Revenue includes trademark fees received from Group and consequently establishes consolidated financial statements. The company Atos SE is the parent company of the Atos Group

Highlights

2016, September 29. Atos announced the placement of a € 300 million bond issue on This bond has a 7-year maturity. The coupon rate is 1.444%.

Rules and accountingmethods

of the French General Accounting Plan (Plan Comptable In application with ANC 2016-07, the financial statements of accepted accounting principles in France and with the provisions Atos SE have been prepared in accordance with generally Général). General conventions were applied, in the respect of: principle of prudence; • principle of going concern; • another; permanence of the accounting methods from one exercise to • cut-off principle. • historical cost method. The annual accounts are established and As a principle, items are booked in the accountancy based on the presented in thousands of euros. Intangible assets Intangible assets consist of software and merger deficit. on a straight-line basis over their expected useful life. The software are booked at the acquisition cost and amortized interest exceeds the enterprise value. merger deficit and the related gross value of the participating test. An impairment loss is recognized when the sum of the 2004. Other merger deficits are subject to an annual impairment mergers and similar operations which occurred from January 1, regulation CRC 2004-01 relating to the accounting treatment of on a straight-line basis over 20 years. The Company applied the The merger deficits acquired before 2004 have been amortized The enterprise value is computed on the basis of expected three management of the Company. year future cash flow through assumptions approved by the

E

Prepayments, deferred expenses

borrowings on a straight-line basis. borrowings. Those costs are recognized over the duration of the Deferred expenses relate exclusively to costs for issuing

Provisions

obligation. the outflow of resources necessary to extinguish the underlying The amount of the provisions is based on the best estimate of exceeds the value in-use. provision for risk may be required when the carrying value When the participating interest is fully impaired, an additional

Tangible assets

acquisition value excluding any financial expenses. The tangible fixed assets (buildings/fittings) are booked at their

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