Atos - Registration Document 2016

E Financial

E.5 Parent company summary financial statements

Financial result

Note 14

December 31, 2015

December 31, 2016

(in € thousand)

Dividends received

15,138

Intercompany current account interests

907

3,495

Other financial assets income Investment banking revenues

18,008

23,591

2,265

1,810 4,947 1,968 3,512 2,576

Reversal of provisions on investments in consolidated companies

54,454

Reversal of provisions on treasury stock Reversal of other financial provisions Disposal of short-term investment

24,603

392 877

Foreign exchange gains

55,121

Total of the financial incomes

116,644 -19,045 -1,272 -18,027

97,020 -12,110 -1,516 -21,779 -53,772 -2,106 -31,506 -3,389 -36

Interests on borrowings Securitisation interests

Intercompany loans interests

Intercompany current accounts interests

-50

Provision for depreciation on investments in consolidated companies

-167,081

Provision for deferred expenses

-2,942 -6,750

Other financial provisions

Short term borrowing interests

-590

Foreign exchange losses Other financial expenses

-1,278 -32,388

-939

-32,345

Total of the financial expenses

-249,422

-159,498

E

NET FINANCIAL RESULT

-132,778

-62,478

Financial incomes Atos SE’s subsidiary Canopy UK did distribute €15 million of dividends in 2016 included in Dividends received.

Financial expenses

employees for an amount of € 32.3 million (32.3 € million in 2015). The other financial expenses are related to the loss incurred on the delivery of the 498,149 performance shares to the Note 3 Financial Fixed Assets. The depreciation on investments has been disclosed in the Provisions. The other financial provisions were mainly due to the evaluation of participating interest and had been disclosed in Note 8

Non-recurring items

Note 15

December 31, 2015

December 31, 2016

(in € thousand)

Selling price from disposal of financial investments Other income

34,329

39,181

Total of non-recurring income Net book value of fixed assets sold

34,329

39,181

-46

Other expenses

-4,536

-8,417

Total of non-recurring expenses

-4,536

-8,463

NON RECURRING ITEMS

29,793

30,718

employees and to the operations of mergers and acquisitions. In 2016, the non-recurring incomes are related to the re-invoicing to group entities for the cost of the performance plan granted to The non-recurring expenses are related to fees costs in relation to Atos SE’s participation.

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