Atos - Registration Document 2016

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E
Financial
E.4 Consolidated financial statements
Atos | Registration Document 2016
185
E
Amounts recognized in the financial statements
The amounts recognized in the balance sheet as at December 31, 2016 rely on the following components, determined at each benefit
plan’s level:
(In € million) December 31, 2016 December 31, 2015
Amounts recognized in financial statements consist of :
Prepaid pension asset 96.2 128.5
Accrued liability -1,359.5 -1,083.6
Net amounts recognized – Total -1,263.3 -955.1
Components of net periodic cost
Service cost (net of employees contributions) 58.0 67.6
Prior service cost -57.5 -84.3
Curtailment (gain)/loss -5.4 -3.3
Settlement (gain)/loss -3.1
Administration costs 0.5 2.3
Operating expense -4.4 -20.8
Interest cost 118.1 122.4
Interest income -89.3 -94.2
Financial expense 28.8 28.2
Net periodic pension cost – Total expense/(profit) 24.4 7.4
Change in defined benefit obligation
Total Defined Benefit Obligation at January 1st 3,822.8 3,835.7
Exchange rate impact -357.7 191.7
Service cost (net of employees contributions) 58.0 67.6
Interest cost 118.1 122.4
Plan amendments -57.5 -84.3
Curtailment -5.4 -3.3
Settlement -5.1 -28.3
Business combinations/(disposals) 202.8 16.7
Employees contributions 11.3 12.7
Benefits paid -120.5 -129.8
Actuarial (gain)/loss - change in financial assumptions 655.3 -147.3
Actuarial (gain)/loss - change in demographic assumptions 7.4 -22.5
Actuarial (gain)/loss - experience results 18.9 -8.5
Reclassification 3.7
Defined benefit obligation at December 31st 4,352.1 3,822.8
The weighted average duration of the liability is 17.5 years.