Atos - Registration Document 2016

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E
Financial
E.4 Consolidated financial statements
Atos | Registration Document 2016
151
E
General information E.4.7.1
Directors.
Companies of Pontoise under the reference 323623603. Atos SE
shares are traded on the NYSE Euronext Paris market under ISIN
code FR0000051732. The shares are not listed on any other
stock exchange. The Company is administrated by a Board of
registered office is located at 80, Quai Voltaire, 95870 Bezons,
France. It is registered with the Registry of Commerce and
(public limited company) incorporated under French law, whose
Atos SE, the Group’s parent company, is a société européenne
Group’s interests in associates and jointly controlled entities.
The consolidated financial statements of the Group for the
twelve months ended December 31, 2016 comprise the Group
and its subsidiaries (together referred to as the “Group”) and the
financial statements will then be submitted to the approval of
the General Meeting of Shareholders scheduled to take place on
May 24, 2017.
These consolidated financial statements were approved by the
Board of Directors on February 21, 2017. The consolidated
Basis of preparation and significant accounting policies E.4.7.2
Basis of preparation
Pursuant to European Regulation No. 1606/2002 of July 19,
December 31, 2016. The international standards comprise the
International Financial Reporting Standards (IFRS) as issued by
2002, the consolidated financial statements for the twelve
months ended December 31, 2016 have been prepared in
accordance with the applicable international accounting
standards, as endorsed by the European Union as at
the Standing Interpretations Committee (SIC) and the
International Financial Reporting Interpretations Committee
(IFRIC).
the International Accounting Standards Board (IASB), the
International Accounting Standards (IAS), the interpretations of
standards and interpretations, which can be found at:
Accounting policies applied by the Group comply with those
material impact on the consolidated financial statements:
accordance with the IFRS standards and interpretations, as
published by the IASB. The new standards, interpretations or
amendments whose application was mandatory for the Group
effective for the fiscal year beginning January 1, 2016 had no
compulsory standards and interpretations published by the
International Accounting Standards Board (IASB). Consequently,
the Group’s consolidated financial statements are prepared in
As of December 31, 2016 the accounting standards and
interpretations endorsed by the European Union are similar to the
amendments to IFRS 10, IFRS 12 and IAS 28 Investments •
Entities : Applying the Consolidation Exception;
amendment to IFRS 11 Accounting for Acquisitions of •
Interests in Joint Operations;
amendment to IAS 1 Disclosure Initiative; •
Methods of Depreciation and Amortization;
amendment to IAS 16 and IAS 38 Clarification of Acceptable •
amendments to IAS 27 Equity Method in Separate Financial •
Statements;
Annual Improvements to IFRSs 2012-2014 Cycle. •