2021 Universal Registration Document
2021 CONSOLIDATED FINANCIAL STATEMENTS 5 Notes to the consolidated financial statements
Notes to the consolidated financial statements
The Group’s consolidated financial statements for the year ended 31 December 2021 were approved by the Board of Directors at its meeting held on 23 February 2022.
Note 1
Accounting policies Basis of preparation
176 176 176
Note 9
leases
205 205 206 206 206 207 209 209 209 210 210 210
1.1. 1.2. 1.3.
9.1. 9.2.
Right-of-use assets by category of leased assets Breakdown of lease liabilities by maturity
Application of new standards and interpretations Impact of the Covid-19 crisis on the consolidated
financial statements for the period
176
Note 10
Equity-accounted investments
1.4.
Impact of environmental risks on the consolidated
10.1. 10.2.
Net profit from associates
financial statements
177 177
Carrying amount of investments in associates
1.5. 1.6.
Material estimates and accounting judgments Format of the financial statements and foreign
Note 11
Provisions and contingent liabilities Current and non-current provisions
currency translation
177
11.1. 11.2.
Contingent liabilities
Note 2
Scope of consolidation
178 178 180
2.1. 2.2.
Main acquisitions
Note 12
Financing and financial risk management Financial income and expenses Cash and cash equivalents Financial debt – Net financial debt Derivatives reported in the balance sheet
Other changes in scope
12.1. 12.2. 12.3. 12.4. 12.5.
Note 3
Segment information Results by reporting unit
180 180
211 212 214
3.1. 3.2. 3.3.
Revenue by geographic area
181 181
Financial risk management
Non-current assets by geographic area
Note 13
Cash flows
222 222 224
Note 4
Operating profit
182 182
13.1. 13.2. 13.3.
Change in net financial debt
4.1. 4.2.
Breakdown of revenue by reporting unit Other operating income and expenses included
Reconciliation of WCR with the cash flow statement
in Operating profit
184
Other cash flows in the consolidated
cash flow statement
224
Note 5
Employee benefits and share-based payments
186 186 186 186 192
Note 14
Equity and earnings per share
225 225 226
5.1. 5.2. 5.3. 5.4. 5.5.
Staff costs Workforce
14.1. 14.2.
Equity
Earnings per share
Retirement benefits and similar obligations
Share-based payments
Note 15
Related-party transactions
227
Compensation of senior management (related
parties)
193
15.1.
Transactions with equity-accounted associates
and non-consolidated entities Subsidiaries and equity interests
227 227
15.2.
Note 6
Corporate income tax
194 194 194 195
6.1. 6.2. 6.3.
Tax expense
Note 16
Off-balance sheet commitments
228 228 228
Reconciliation of statutory and effective tax expense
16.1. 16.2.
Commitments given related to current operations
Deferred tax assets and liabilities
Commitments received
Note 7
Components of the working capital requirement and other financial assets and liabilities
Note 17
Subsequent events
228
196 196 198 199 199 200
7.1. 7.2. 7.3. 7.4. 7.5.
Other non-current financial assets Trade receivables and related accounts
Note 18
List of Group companies
229
Other current assets
Note 19
Statutory Auditors’ fees
232
Other non-current liabilities Other current liabilities
Note 8
Property, plant and equipment and intangible
assets
200 200 202 204
8.1. 8.2. 8.3.
Goodwill
Other intangible assets
Property, plant and equipment
175
SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021
Made with FlippingBook - Online catalogs