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E
Financial
E.5
Parent company summary financial statements
Atos
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Registration Document 2016
205
E
separate assurance on individual account captions or on
financial statements taken as a whole and not to provide
considered for the purpose of issuing an audit opinion on the
accounting and auditing matters. These assessments were
statements.
information taken outside of the consolidated financial
verifications of information given in the management report and
This report also includes information relating to the specific
in the document addressed to the shareholders.
standards applicable in France.
in accordance with, French law and professional auditing
This report should be read in conjunction with, and is construed
To the Shareholders,
In compliance with the assignment entrusted to us by your
ended December 31, 2016, on:
Annual General Meetings, we hereby report to you, for the year
SE;
the audit of the accompanying financial statements of Atos
•
the justification of our assessments;
•
the specific verifications and information required by law.
•
statements based on our audit.
Directors. Our role is to express an opinion on these financial
These financial statements have been approved by the Board of
I. Opinion on the financial statements
sampling techniques or other selection methods, to obtain audit
misstatement. An audit involves performing procedures, using
whether the financial statements are free of material
plan and perform the audit to obtain reasonable assurance about
standards applicable in France. Those standards require that we
We conducted our audit in accordance with professional
evaluating the overall presentation of the financial statements.
principles used and significant estimates made, as well as
statements. An audit also includes assessing the accounting
evidence supporting the amounts and disclosures in the financial
and appropriate to provide a basis for our opinion.
We believe that the audit evidence we have obtained is sufficient
accounting principles.
operations for the year then ended in accordance with French
Company as at December 31, 2016 and of the results of its
of the assets and liabilities, of the financial position of the
In our opinion, the financial statements give a true and fair view
II. Justification of our assessments
French Commercial Code (Code de commerce) relating to the
In accordance with the requirements of article L. 823-9 of the
following matters:
justification of our assessments, we bring to your attention the
cash-flow projections prepared by the Company’s operational
data and assumptions underlying these estimates, especially the
financial statements. Our work consisted on appreciating the
assets” of the “Rules and accounting methods” section to the
according to the principles described in the note “Financial
acquisition cost and depreciated based on its value-in-use
in the balance sheet as at December 31, 2016, are valued at
Participating interests, with a net book value of € 5,342 million
management.
and scrutinising the approval procedure of these estimates by
departments, reviewing the calculations performed by the entity
this report.
to the expression of our opinion we formed in the first part of
financial statements taken as a whole and therefore contributed
These assessments were made as part of our audit of the
III. Specific verifications and information
in accordance with professional standards applicable in France.
We have also performed the specific verifications required by law
statements.
with respect to the financial position and the financial
Directors and in the documents addressed to the shareholders
information provided in the management report of the Board of
and the consistency with the financial statements of the
We have no matters to report regarding the fair presentation