2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

EVA Group – On 21 December 2021, the Group wholly p acquired EVA Group, a French cybersecurity firm. This company and its subsidiaries are part of the “France” cash-generating unit.

The inventory of assets acquired and liabilities assumed is in

progress.

The allocation of goodwill is provisional and breaks down as follows:

EVA Group

(in millions of euros)

Total assets acquired Total liabilities assumed

19.0 -24.3

Total net assets acquired/(net liabilities assumed)

-5.2

Minority interests Purchase price

-

65.7 70.9

GOODWILL

Other acquisitions – On 1 October 2021, Sopra Banking p Software wholly acquired Luminosity Ltd in Ireland. The assets acquired and liabilities assumed, and the resulting goodwill, are not material. In 2020, the Group made the following acquisitions: Sodifrance – On 16 September 2020, Sopra Steria Group p acquired a controlling interest representing 94.03% of the share capital of Sodifrance, in which it raised its interest to 100% through a delisting offer. Sodifrance, a French digital services company with substantial expertise in the insurance and social security sector, has given Sopra Steria a leadership position in France in these areas. Sodifrance and its subsidiaries have been consolidated in Sopra Steria’s financial statements since that date. Based on the inventory of assets acquired and liabilities assumed, the Group has identified, valued and recognised customer relationships for €18.0 million. This business is part of the “France” cash-generating unit. Business combinations The Group applies IFRS 3 Business Combinations to the identified assets acquired and liabilities assumed as a result of business combinations. The acquisition of an asset or a group of assets that does not constitute a business is recognised under the standards applicable to those assets. The Group recognises all business combinations by applying the acquisition method, which consists in: the measurement and recognition at fair value of the p identifiable assets acquired and liabilities assumed. The Group identifies and allocates these items on the basis of contract provisions, economic conditions, and its accounting and management policies and procedures; the measurement of any non-controlling interest in the p acquiree either at its fair value or based on its share of the fair value of the identifiable assets acquired and liabilities assumed; the measurement and recognition at the acquisition date of p the difference (referred to as goodwill) between: the purchase price of the acquiree plus the amount of any • non-controlling interests in the acquiree, and

The allocation of goodwill is final and unchanged from the allocation presented at 31 December 2020. Fidor Solutions – On 31 December 2020, the Group acquired, p via its Sopra Banking Software subsidiary, full ownership of Fidor Solutions’ share capital. Fidor Solutions develops products and digital services that meet front- and middle-office needs for digital banking. This acquisition enables the Group to significantly accelerate the pace of development and marketing of Sopra Banking Software’s digital solutions. This business is part of the “Sopra Banking Software” cash-generating unit. The net assets of Fidor Solutions (the sum of assets acquired and liabilities assumed) corresponded to the price paid; as such, the acquisition did not generate any goodwill. At 31 December 2021, this allocation was final. the net amount of the identifiable assets acquired and • liabilities assumed. The decision of how to measure non-controlling interests is made on an acquisition-by-acquisition basis and leads to the recognition of either full goodwill (should the fair value method be used) or partial goodwill (should a share of the fair value of the identifiable assets acquired and liabilities assumed be used). The acquisition date is the date on which the Group effectively obtains control of the acquiree. The purchase price of the acquiree is the fair value, at the acquisition date, of the elements of consideration transferred to the seller in exchange for control of the acquiree, to the exclusion of any consideration for a transaction separate from the business combination. If the initial accounting for a business combination can only be determined provisionally for the reporting period in which the combination takes place, the acquirer recognises the combination using provisional amounts. The acquirer must then recognise adjustments to those provisional amounts as the accounting for the business combination is completed within 12 months of the acquisition date.

179

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021