AtoS : Statutory Auditors’ special report on regulated agreements

Atos S.E.

Société Européenne

80, quai Voltaire 95870 Bezons

Statutory Auditors' special report on regulated agreements with third parties

Shareholders' Meeting held to approve the financial statements for the year ended December 31, 2023

This is a free translation into English of the statutory auditors' special report on regulated agreements that is issued in the French language and is provided solely for the convenience of English-speaking users. This report on regulated agreements should be read in conjunction with, and is construed in accordance with, French law and professional auditing standards applicable in France.

Deloitte & Associés	Grant Thornton
	French member of Grant Thornton International
6, place de la Pyramide	29, rue du Pont
92908 Paris-La Défense Cedex	92200 Neuilly-sur-Seine

Atos S.E.

Société Européenne

80, quai Voltaire

95870 Bezons

________

Statutory Auditors' special report

on regulated agreements with third parties

Shareholders' Meeting held to approve the financial statements

for the year ended December 31, 2023

________

To the Shareholders' Meeting of Atos S.E.,

In our capacity as Statutory Auditors of your company (the "Company"), we hereby report to you on regulated agreements with third parties.

The terms of our engagement require us to communicate to you, based on information provided to us, the principal terms and conditions of those agreements brought to our attention or which we may have discovered during the course of our audit, as well as the reasons justifying that such agreements and commitments are in the Company's interest, without expressing an opinion on their usefulness and appropriateness or identifying other such agreements, if any. It is your responsibility, pursuant to Article

1. 225-31of the French Commercial Code (code de commerce), to assess the interest involved in respect of the conclusion of these agreements and commitments for the purpose of approving them.

Our role is also to provide you with the information provided for in Article R. 225-31 of the French Commercial Code in respect of the performance of the agreements, already authorized by the Shareholders' Meeting and having continuing effect during the year, if any.

We conducted the procedures we deemed necessary in accordance with the professional guidelines of the French National Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes) relating to this engagement.

Atos SE

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AGREEMENTS SUBMITTED FOR APPROVAL TO THE SHAREHOLDERS' MEETING

Agreements authorized and concluded during the year

We hereby inform you that we have not been advised of any agreements authorized and entered into during the year that would require the approval of the Annual General Meeting pursuant to Article L.225-38 of the French Commercial Code.

AGREEMENTS ALREADY APPROVED BY THE SHAREHOLDERS' MEETING

Agreements approved in prior years whose implementation continued during the year

We hereby inform you that we have not been advised of any agreements previously approved by the Shareholders' Meeting which remained in force during the year.

Paris-La Défense and Neuilly-sur-Seine, May 16, 2024

	The Statutory Auditors
	French original signed by
Deloitte & Associés	Grant Thornton
	French member of Grant Thornton International
Jean-François Viat	Samuel Clochard