171 / 334
E
Financial
E.4
Consolidated financial statements
Atos
|
Registration Document 2016
171
E
Sprint 2016
Number of shares issued
294,965
Reference share price at grant date
(€)
95.00
Percentage of discount
20%
Lock-up period
5 years
Risk free interest rate
(%)
0.11
Borrowing-lending spread
(%)
5.00
Expense recognized in 2016
(in € million)
2.2
Employee Share Purchase Plan “Boost” 2015 (Worldline)
eligible employees:
same pattern as the Boost 2014 plan, this new plan offered
was opened to employees throughout the Group. Following the
In 2015, a new Employee Share Purchase Plan called “Boost”
20% discounted subscription price of shares with a five-year
•
lock-up period restriction;
attribution of free shares for the first 20 subscribed shares.
•
As a consequence of the Boost 2015 plan, the Group issued
2016, the charge for this plan amounted to € 0.4 million.
20% discount application). For the year ending December 31,
139,322 shares at a reference share price of € 23.46 (before the
following parameters:
the five-year lock-up period restriction calculated based on the
The cost related to Boost 2015 takes into account the effect of
risk free interest rate: 0.3%;
•
credit spread: 5.0%.
•
Subsidiaries stock options plans
The Group recognized a total expense of € 9.5 million during the year detailed as follows:
Grant date
initially granted
Number of options
(in € million)
2016 expense
Bull
July 1, 2014
2,030,000
2.5
March 1, 2014
200,000
0.4
November 8, 2013
70,000
0.2
August 9, 2013
600,000
1.1
March 1, 2013
755,000
1.2
March 2, 2012
985,000
-0.7
Worldline
August 16, 2016
45,000
0.0
May 25, 2016
196,000
0.2
September 1, 2015
1,558,500
2.7
September 3, 2014
1,527,220
1.9
TOTAL
9.5
through a liquidity contract upon exercise of their options.
into Atos shares or obtain a cash payment indexed on Atos share
Beneficiaries of Bull stock options can either convert their shares
respectively at € 26.82 and € 28.58.
respectively at € 27.10 and € 27.35. The exercise price is
regarding a foreign plan). The share price at grant date was
options for a total of 241,000 options (of which 151,500 options
In May 25
th
and in August 16
th
, 2016, Worldline granted stock