Atos - Registration Document 2016

E Financial

E.5 Parent company summary financial statements

Liquidity risk at December 31, 2016

Instruments

Fix/Variable

Line (in €million)

Maturity

Syndicated loan

Variable Variable

1,800

November 2021

Securitization program

200 600 300

June 2018 July 2020

Bond borrowing Bond borrowing

Fix Fix

September 2023

Credit risk In its trade relations, the Group manages its credit risk with a The Group has a fully-integrated process concerning credit risk. portfolio of diversified customers and follow-up tools. and its market operations by rigorously selecting leading Financially, the Group monitors the credit risk on its investments Group thus considers its credit risk exposure as being limited. financial institutions and by using several banking partners. The Market risk The Group monetary assets comprise receivables and loans, comprise financial, operating and other liabilities. securities investments and cash at bank. Monetary liabilities

Interest rate risk

risks: The exposure to interest rate risk encompasses two types of a price risk on fixed-rate financial assets and liabilities. For • of fixed-rate financial assets and liabilities. However, this loss fall. A change in interest rates would impact the market value exposed to potential opportunity losses should interest rates example, by contracting a fixed-rate liability, the Company is maturity of these assets and liabilities; and, as such, future net income of the Company up to expenses as reported in the Company’s Income Statement of opportunity would not impact financial income and a cash-flow risk on floating-rate financial assets and liabilities. • little effect on floating-rate financial assets and liabilities. The Company considers that a variation in rates would have Group’s Treasury department. leading financial institutions and centrally are managed by the used to hedge the debt are swap contracts, entered into with floating-rate financial debt. Authorized derivative instruments interest rates by swapping to fixed rate a portion of the existing Atos objective is to protect the Group against fluctuations in

E

Related parties

Note 19

under market conditions. There is no transaction made by the Company (trade mark fees, financing operations and tax consolidation) that were not performed

Subsequent events

Note 20

employee shareholding plan entitled “Sprint 2016” under the On 2016, November 30 Atos SE announced the launch of the French Labor Code (Code du travail). Code (Code de Commerce) and articles L. 3332-18 et seq. of the framework of article L. 225-138-1 of the French Commercial

105,203,644 after the operation. consequently increased by € 294,965, amounting a total of € the shares occuring as of February 17, 2017. The share capital is to December 22, 2016 (inclusive), with a settlement-delivery of The subscription period has taken place from December 1, 2016

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