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E
Financial
E.4
Consolidated financial statements
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142
Consolidated financial statements
E.4
Statutory auditors’ report on the consolidated financial statements for the
E.4.1
year ended December
31, 2016
This is a free translation into English of the statutory auditors’ report on the consolidated financial statements issued in the French
language and it is provided solely for the convenience of English speaking users.
individual account captions or on information taken outside of the consolidated financial statements.
discussing the auditors’ assessments of certain significant accounting and auditing matters. These assessments were made for the
purpose of issuing an audit opinion on the consolidated financial statements taken as a whole and not to provide separate assurance on
The statutory auditors’ report includes information specifically required by French law in such reports, whether modified or not. This
information is presented below the audit opinion on the consolidated financial statements and includes an explanatory paragraph
This report also includes information relating to the specific verification of information given in the management report.
applicable in France.
This report should be read in conjunction with, and is construed in accordance with, French law and professional auditing standards
To the Shareholders,
In compliance with the assignment entrusted to us by your
Annual General Meetings, we hereby report to you, for the year
ended December 31, 2016, on:
the audit of the accompanying consolidated financial
•
statements of Atos SE;
the justification of our assessments;
•
the specific verification required by law.
•
These consolidated financial statements have been approved by
the Board of Directors. Our role is to express an opinion on these
consolidated financial statements based on our audit.
I. Opinion on the consolidated financial statements
provide a basis for our opinion.
audit evidence about the amounts and disclosures in the
consolidated financial statements. An audit also includes
using sampling techniques or other selection methods, to obtain
the consolidated financial statements. We believe that the audit
evidence we have obtained is sufficient and appropriate to
assessing the accounting principles used and significant
estimates made, as well as evaluating the overall presentation of
whether the consolidated financial statements are free of
material misstatement. An audit involves performing procedures,
standards applicable in France. Those standards require that we
plan and perform the audit to obtain reasonable assurance about
We conducted our audit in accordance with professional
with International Financial Reporting Standards as adopted by
the opean Union.
position of the Group as at December 31, 2016 and of the
results of its operations for the year then ended in accordance
and fair view of the assets and liabilities and of the financial
In our opinion, the consolidated financial statements give a true
II. Justification of our assessments
justification of our assessments, we bring to your attention the
following matters:
French Commercial Code (Code de commerce) relating to the
In accordance with the requirements of article L. 823-9 of the
fair value.
As described in Note 1 of section E.4.7.4 to the consolidated
•
financial statements, the acquisitions of Unify,
result, the purchase prices were allocated to the identifiable
assets and liabilities of the acquired entities, based on their
equensWorldline (formerly Equens), Paysquare and Anthelio
were recognized in accordance with IFRS 3 revised; as a
tests.
determine the fair value of intangible assets. Our procedures
mainly consisted in analyzing the independent appraisers’
Accordingly, the Company hired independent appraisers to
assumptions, and verifying the consistency of the discount
rate calculation method with that used for the impairment
report, familiarizing ourselves with the measurement data and
methods used, assessing the appropriateness of the
in assessing the methodology implemented and the
assumptions on which these estimates were based and
identifiable assets and liabilities was determined on a
provisional basis by the Company. Our work mainly consisted
reasonableness of such estimates and the appropriateness of
the disclosure in the notes.
reviewing, on a sampling basis, the calculations performed by
the Company. Based on these procedures, we assessed the
Furthermore, the allocation of the purchase prices to the other
income and expenses in the financial statements and
disclosures of contingent assets and liabilities as of the
management to make judgments, estimates and assumptions
that affect the reported amounts of assets and liabilities,
adjustment to the carrying amounts of assets and liabilities,
mainly relate to:
balance sheet date. This note specifies that the estimates,
assumptions and judgments, which may result in a significant
preparation of the consolidated financial statements requires
As specified in the “Accounting estimates and judgments” note
•
in section E.4.7.2 of the consolidated financial statements, the