2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

The Group operates in many countries with differing tax laws and on the relative level of taxable profit. These movements are reflected tax rates. Within each country, tax rates may also vary depending on in Tax rate differences. This also takes into account the impact of the tax policies implemented by local governments and can lead to the reduced tax rate in France, which nevertheless represents an differences between the current and deferred tax rates, as is the immaterial amount.

case mainly in France. Local weighted average tax rates applicable to Group companies can therefore vary from year to year depending

In 2021, as in 2020, Other tax essentially consisted of unrecovered withholdings.

Deferred tax assets and liabilities 6.3. Change in net deferred tax 6.3.1.

Change through profit or loss

Currency translation effect

Change through OCI

Scope effect

Other 31/12/2021

31/12/2020

(in millions of euros)

Deferred tax arising from: Intangible assets Property, plant and equipment Non-current financial assets Inventories, services in progress and outstanding invoices

-21.1

3.7

- - -

0.9

-0.6

- - - - - - - - - - - - - - - - - -

-17.1

3.6 1.1

-0.8 -1.5

-

0.2

3.0

0.2

-

-0.2

-3.6 -4.1

0.7 1.4 0.1 0.1

- -

- - - - - -

-

-2.9 -2.5 -0.7

Other current assets

0.1

Derivatives

0.8 0.4 0.5

-1.6

- - - -

With impact on the income statement p

-

0.4

With impact on OCI p

-

-1.6

-1.1 -0.3 69.4 -12.1 81.5

Financial debt

-0.4 86.7

0.1

-

Retirement benefit obligations

-17.0 -17.0

-2.2

0.1 0.1

1.7

With impact on the income statement p

7.3

0.1

-2.6

With impact on OCI p

79.4

-

-2.3

-

4.4 0.1

Provisions

2.7 4.2

1.1 1.9 2.5

-

-0.1

3.8 6.0

Assets and liabilities related to leased assets

-0.1

- -

-

Other current liabilities Tax loss carryforwards

-4.9 48.3

- -

0.1 0.1 1.7

-2.4 43.6 99.7

-4.9

0.1 1.2

Net deferred tax asset/(liability)

113.4

-12.6

-3.9

Deferred tax included in assets held for sale NET DEFERRED TAX ASSET/(LIABILITY) REPORTED IN THE BALANCE SHEET Of which: Deferred tax recognised in profit or loss Deferred tax recognised in equity (OCI)

-

-

-

-

-

-

113.4

-12.6

-3.9

1.2

1.7

-

99.7

33.5 79.9

-12.6

-

1.2

-2.7

- - -

19.3 80.4 -1.1

- -

-3.9 -1.6

- -

4.4

Reclassifiable to profit or loss p Not reclassifiable to profit or loss p (retirement benefit obligations)

0.5

-

79.4

-

-2.3

-

4.4

-

81.5

6.3.2.

Deferred tax assets not recognised by the Group

31/12/2021

31/12/2020

(in millions of euros)

Tax losses carried forward Temporary differences

42.2

41.3

-

-

TOTAL

42.2

41.3

195

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021