2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Property, plant and equipment 8.3.

Fixtures and fittings, furniture and sundry equipment

Land and buildings

IT equipment

Total

(in millions of euros)

Gross value 31 December 2019

49.1

245.5

146.8

441.3

Changes in scope

0.5 2.1

4.4

2.3

7.2

Acquisitions

12.0 -6.1 -0.1 -2.7

13.8 -3.8

27.8 -14.7

Disposals – Scrapping

-4.8

Other movements

0.7

0.3

1.0

Translation adjustments 31 December 2020

-1.8

-4.1

-8.6

45.7

253.1

155.2

454.1

Changes in scope

-

0.6

0.3

0.9

Acquisitions

0.5

22.9 -9.7 -2.0

19.2 -4.4

42.7 -14.9

Disposals – Scrapping

-0.8

Other movements

1.4 1.4

3.2 4.4

2.6 8.1

Translation adjustments 31 DECEMBER 2021 Depreciation 31 December 2019

2.3

48.1

267.2

178.0

493.4

28.6

153.2

116.2

298.0

Changes in scope

0.4 2.6

2.0

1.9

4.2

Charges

18.0 -5.9

17.5 -3.5 -0.5 -3.2

38.1 -12.6

Disposals – Scrapping

-3.2 -0.3 -1.1 27.0

Other movements

1.0

0.1

Translation adjustments 31 December 2020

-1.9

-6.2

166.3

128.3

321.6

Changes in scope

-

0.1

0.2

0.3

Charges

2.3

28.1 -9.0

16.1 -4.4

46.5 -14.1

Disposals – Scrapping

-0.7

Other movements

-

0.8 1.7

2.4 3.7

3.2 6.2

Translation adjustments 31 DECEMBER 2021 Net value 31 December 2020 31 DECEMBER 2021

0.8

29.4

188.0

146.3

363.8

18.7 18.7

86.8 79.2

26.9 31.7

132.5 129.6

The Group’s investments in property, plant and equipment (€42.7 million) mainly consisted of €22.5 million for fixtures and fittings and office equipment in France and abroad and €19.2 million for IT equipment.

Property, plant and equipment essentially consists of land and buildings, fixtures and fittings, office furniture and equipment, and IT equipment. Property, plant and equipment is measured at acquisition cost (excluding any borrowing costs) less accumulated depreciation and any impairment losses. No amounts have been remeasured.

Depreciation is calculated using the straight-line method over the expected useful lives of each of the following fixed asset categories: buildings: 25 to 30 years; p fixtures and fittings: 4 to 10 years; p IT hardware and equipment: 3 to 8 years; p vehicles: 4 to 5 years; p office furniture and equipment: 4 to 10 years. p Depreciation is applied against assets’ acquisition cost after deducting any residual value. Assets’ residual values and expected useful lives are reviewed at each balance sheet date.

204

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021

Made with FlippingBook - Online catalogs