Atos - Registration Document 2016

F Risks analysis [G4-14] F.6 Claims and litigation

Tax claims

F.6.1

administrative non-contentious proceedings. and litigations. Such claims are usually solved through The Group is involved in a number of routine tax claims, audits are typical for companies operating in this region. Proceedings in defendant in some cases and a plaintiff in others. Such claims A number of the tax claims are in Brazil, where Atos is a this country usually take a long time to be processed. In other non-contentious administrative procedures. jurisdictions, such matters are normally resolved by simple

substantial ongoing court claim against the UK tax authorities for Following the decision in a reported test case in the UK, there is million. a tax (Stamp Duty) re-imbursement of an amount over € 10 € 24.4 million. consolidated accounts closed as at December 31, 2016, was The total provision for tax claims, as inscribed in the

Commercial claims

F.6.2

There are a small number of commercial claims across the Group. Litigations are handled by the Group Legal Department. without merit. speculative nature in which the claims are heavily inflated and The Group is facing a very small number of IP cases of a highly and Xerox ITO. Some of these cases involve claims on behalf of acquisition of Siemens IT Solutions and Services, of Bull Group various jurisdictions that the Group acquired through the There were a number of significant on-going commercial cases in

resolved. the Group and in 2016 a number of them were successfully The cases coming from Unify which has been recently acquired satisfactory coverage of the associated risks. discussions and the Group is confident that it will obtain a by the Group from Siemens are subject to post-closing consolidated accounts closed as at December 31, 2016. of € 28.5 million for commercial claim risks, as inscribed in the As a result, the Unify cases have no impact on the total provision

Labor claims

F.6.3

relatively few labor claims. In almost every jurisdiction there are There are approximately 100,000 employees in the Group and no or very few claims. Latin America is the only area where of low value and typical for companies operating in this region. there is a significant number of claims but such claims are often in France and in Latin America, but in the Group’s opinion most The Group is a respondent in a few labor claims of higher value

appropriately. of these claims have little or no merit and are provisioned for an overall amount of € 6.5 million as inscribed in the The whole claims exceeding € 300,000 have been provisioned consolidated financial statements as at December 31, 2016.

F

Representation &Warranty claims

F.6.4

The Group is a party to a very small number of representation & warranty claims arising out of acquisitions/dispositions.

Miscellaneous

F.6.5

situation or profitability. potential, likely to have or having had significant consequences over the past semester on the Company’s and the Group’s financial To the knowledge of the Company, there are no other administrative, governmental, judicial, or arbitral proceedings, pending or

Atos | Document de Référence 2016

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