Atos - Registration Document 2016

E Financial E.5

Parent company summary financial statements

Non-recurring items

their magnitude or occurrence. Non-recurring items are made of incomes and expenses generated by operations which are either unusual, abnormal or infrequent in

Intangible assets

Note 1

Net value of intangible fixed assets

December 31, 2015

Acquisitions/charges

Disposals/reversals

December 31, 2016

(in € thousand)

Intangible assets

113,918

- -

- - - -

113,918

Amortisation Depreciation

-9,960

-9,960

-102,490 -112,450

-1,468 -1,468

-103,958 -113,918

Total of amortisation & depreciation

Net value of intangible assets

1,468

-1,468

-

0

France: € 40.8 million; • Spain: € 63.1 million. • As of December 2016, those merger deficit are fully depreciated. basis. 9.7 million in gross value, are depreciated on a straight line The other merger deficit acquired before 2004 amounts to €

Investissement 6 to Atos SE in 2004. resulting from the transfer of assets and liabilities from Atos The intangible assets were mainly composed of a merger deficit follows: allow a proper follow-up and is broken down by country as This merger deficit is allocated to the various assets brought to

Tangible fixed assets

Note 2

Net value of tangible fixed assets

December 31, 2015 Acquisitions/Charges Disposals/Release December 31, 2016

(in € thousand)

Tangible fixed assets

67

- - -

- - -

67

Depreciation of tangible fixed assets Net value of tangible fixed assets

-67

-67

0

0

Financial fixed assets

Note 3

Change in financial fixed assets – Gross value

December 31, 2015

Acquisition

Decrease December 31, 2016

(in € thousand)

Investments in consolidated companies Investments in non-consolidated companies

5,606,308

308,907

- - -

5,915,215

124

- -

124

Other investments

85

85

Total Investments

5,606,517

308,907

-

5,915,424

Intercompany loans and accrued interests

513,440 395,178

- -

-183,206 -147,646

330,234 247,532

Others

Total Other financial assets

908,618

0

-330,852

577,766

TOTAL

6,515,135

308,907

-330,852

6,493,190

Atos International for € 41.4 million; •

movements Acquisition of participating interest and other Atos SE increased the capital of the following entities: Atos International BV for € 259.4 million; •

individual shares; Bull SA for € 7.9 million, of which € 1 million of acquisition of •

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