Atos - Registration Document 2016

E Financial

E.3

Financial review

Other operating income and expenses

expense of € 290.8 million in 2016. The following table presents this amount by nature: Other operating income and expenses relate to income and expenses that are unusual, abnormal and infrequent and represented a net

12months ended December 31, 2015*

12months ended December 31, 2016

(In € million)

Staff reorganization

-92,1 -42,3 -32,5 -95,9 -49,9

-96,3 -41,8 -51,8 -71,9 -33,3 -32,6

Rationalization and associated costs Integration and acquisition costs

Amortization of intangible assets (PPA from acquisitions)

Equity based compensation

Other items

21,9

TOTAL -327,7 December 31, 2015 adjusted to reflect change in presentation disclosed in "Basis of preparation and significant accounting policies". * -290,8

September 1 st , 2014; € 16.4 million of Bull customer relationships and Patents • amortized over respectively 9.3 years and 9.9 years starting over 2 to 10 years starting February 1 st , 2016; € 9.6 million of Unify “CCS” customer relationships amortized • and amortized over 6.5 to 9.5 years starting October 1 st , 2016; € 2.5 million of Equens and Paysquare customer relationships • over 6 to 12 years starting October 1 st , 2016. € 2.3 million of Anthelio customer relationships amortized • The equity based compensation expense amounted to € 49.9 million within other operating income and expenses after € 33.3 million in 2015. The increase related to the scope expansion, the stock price evolution, as well as the achievement of performance conditions on a prior plan. The € 21.9 million profit in other items corresponded mainly to the gain on the Visa share disposal for € 51.2 million. The prior year was partially offset by a settlement in H1 of an old litigation in Germany. absence of specific program to reskill IT engineers unlike in the

several countries such as Central & Eastern Europe, France, Germany, Iberia, North America and the United Kingdom. The € 92.1 million staff reorganization expense was mainly the consequence of the adaptation of the Group workforce in The € 42.3 million rationalization and associated costs primarily resulted from the closure of office premises and data encompasses external costs linked to the continuation of Worldline’s TEAM program (€ 3.7 million) including the rationalization of office premises in France and Belgium. (€ 4.5 million), linked to restructuring plans. This amount also related to Unify, equensWorldline and Paysquare transactions, and the remaining expenses related to Xerox ITO. The € 32.5 million integration and acquisition costs mainly mainly composed of: The 2016 amortization of intangible assets recognized in the Purchase Price Allocation (PPA) of € 95.9 million was 8.75 years starting July 1 st , 2011; € 42.2 million of SIS customer relationships amortized over • € 19.6 million of Xerox ITO customer relationships amortized • over 6 to 12 years starting July 1 st , 2015; centers consolidation, mainly in Germany (€ 11.7 million), North America (€ 8.9 million) and Central & Eastern Europe

E

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