ATOS ORIGIN INTERNATIONAL

GROUP CHIEF FINANCIAL OFFICER

Michel-Alain PROCH Paris, 2ndAugust 2007

To

All COUNTRY CEO MANAGEMENT BOARD

All COUNTRY CFO EVP SERVICE LINES
EVP OPERATIONS
GROUP FINANCE

RE: FINANCIAL GUIDELINES BIDS / RAINBOW PROCESS

Dear all,

In addition to the new Rainbow Authorization Rules communicated by the Group Management Board,
I would like you to communicate the following financial guidelines to all bid managers & rainbow
champions in the company you are managing. This note aims are sharing the new Rainbow financial
guidelines. As you will see in the following paragraphs, the two important points are:

- New focus on cash flow profile and return on investment and not only on OM rate.
- Compulsory cash-flow statement, used for both Rainbow and Investment Committee.

These guidelines are in line with the objective of the Management Board to optimize the Group
organic growth; i.e. to materialize this growth in External Revenue in genuine cash creation.

Obviously, these guidelines are not compulsory, meaning that we can structure a deal which is not
respecting all of them. Nevertheless deviations to these guidelines should be justified.

Again, the main point of these new guidelines is to focus on genuine cash creation.

Should you have any question, I remain at your disposal,

Sincerely,

Michel-Alain

Financial Control White Paper 2006WP2 1

 Rainbow Financial Guidelines

Gross Margin

35% minimum Gross Margin for Consulting

30% minimum Gross Margin for Systems Integration
20% minimum Gross Margin for Managed Operations

Cash Profile

Payback, Net Present Value and Return On Capital Employed must be calculated for all bids over Euro
1 ME TCV and the following additional guidelines apply:

Payback

12 months maximum payback period (after tax) on bids without Capex

18 months maximum payback period (after tax) on bids with Capex

Net Present Value

Positive Net Present Value (after tax)

Return on Capital Employed (ROCE)

50% minimum Return (after tax) On Capital Employed

Please note that exceptions to these guidelines can only be made when there are valid business reasons
which must be documented in Rainbow Review minutes and reported to the next highest authorization
level.

All these indicators will be automatically calculated by the new RESM.

Financial Control White Paper 2006WP2 2