Atos - Registration Document 2016

E Financial

E.4

Consolidated financial statements

using the multi-period excess earning method (income approach). relief from royalty method. Customer relationships are valued The valuation approach retained for Trademark and Patents is the as at December 31, 2016 presented above, includes: The gross book value of customer relationships for € 797.0 million Customer relationships for this acquisition are amortized on a € 165.4 million relative to the Xerox ITO acquisition in 2015. • straight line basis over a period of 8.75 years; an amount of € 16.6 million relative to the Bull acquisition in • 9.3 years; 2014. These amounts are being amortized over a period of Solutions and Services acquisition in 2011, amortized on a an amount of € 336.4 million relative to the Siemens IT • straight line basis over a period of 8.75 years.

The new Purchase Price Allocation (PPA) of € 273.5 million recorded in 2016 is detailed as follows: Anthelio for € 88.4 million starting October 1, 2016 amortized • over 5 to 12 years; Unify for € 87.5 million starting February 1, 2016 amortized • over a period from 2 to 10 years; Equens / Paysquare for € 88.8 million starting October 1, 2016 • amortized on a straight line basis over 6.5 to 9.5 years; and 15.3 years. Cataps for € 8.8 million starting October 1, 2016 amortized over •

Tangible assets

Note 13

Land and buildings

IT equipments

Other assets

Total

(In € million)

Gross value At January 1, 2016

540.9

1,205.6

189.8

1,936.3

Additions

29.4

205.7

49.4

284.5

Impact of business combination

1.9

40.5

2.6

44.9

Disposals

-71.9 -48.7 451.5

-352.0

-24.0 -59.9 157.9

-447.9 -132.5

Exchange differences and other AT DECEMBER 31, 2016 Accumulated depreciation At January 1, 2016 Depreciation charge for the year

-23.9

E

1,075.9

1,685.3

-302.1

-713.8 -217.2

-101.6

-1,117.5

-47.8

-14.1

-279.1 391.4

Eliminated on disposal

50.9 37.8

318.7

21.8

Exchange differences and other

19.9

3.1

60.8

AT DECEMBER 31, 2016

-261.1

-592.5

-90.8

-944.4

Net value At January 1, 2016

238.8 190.4

491.8 483.4

88.2 67.1

818.8 740.9

AT DECEMBER 31, 2016

Land and buildings

IT equipments

Other assets

Total

(In € million)

Gross value At January 1, 2015

483.5

1,107.8

167.2

1,758.5

Additions

68.6 44.8

213.9 104.7 -264.9

42.5

325.0 157.6 -370.7

Impact of business combination

8.1

Disposals

-79.9

-25.9

Exchange differences and other AT DECEMBER 31, 2015 Accumulated depreciation At January 1, 2015 Depreciation charge for the year

23.9

44.1

-2.1

65.9

540.9

1,205.6

189.8

1,936.3

-281.4

-703.1 -237.0

-80.3 -31.4

-1,064.8

-47.1

-315.5 316.8

Eliminated on disposal

41.2

248.6 -22.3

27.0

Exchange differences and other

-14.8

-16.9

-54.0

AT DECEMBER 31, 2015

-302.1

-713.8

-101.6

-1,117.5

Net value At January 1, 2015

202.1 238.8

404.7 491.8

86.9 88.2

693.7 818.8

AT DECEMBER 31, 2015

Atos | Registration Document 2016

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