2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

The profit or loss and equity impacts of the Group’s foreign currency hedging instruments are as follows:

Balance sheet amounts

Changes in fair value

Profit or loss impact

Ineffective portion of cash flow hedges

Changes in fair value

Fair value

Changes in scope

Other changes 31/12/2021

Equity impact

hedges Trading

31/12/2020

(in millions of euros)

Fair value hedges Foreign currency forwards Foreign currency options Cash flow hedges Foreign currency forwards Foreign currency options Instruments not designated for hedging TOTAL PRE-TAX IMPACT

-1.3

5.0

-

-

3.7

-

-

5.0

-

-

-

-

-

-

-

-

-

-

-2.3

5.4

-

-

3.1

5.4

-

-

-

0.3

-

-

-0.6

-0.3

-

-

-

-

-0.1

-

-

-

-

-

-

-

-

-3.4

10.4

-

-0.6

6.5

5.4

-

5.0

-

Exposure to foreign exchange risk is as follows:

COMMERCIAL TRANSACTIONS ❙

GBP NOK EUR INR TND USD SEK Other

Total

(in millions of euros)

Assets

33.7

- - - -

58.4 22.0

- - - - - -

1.4 7.6

8.2 5.3

-

4.3 106.1

Liabilities

2.6

0.1 18.8 56.4

Foreign currency commitments Net position before hedging

-

-

-

-

-

-

-

31.1

36.4

-6.2

2.9 -0.1 -14.5 49.7

Hedging instruments

67.6 14.0 63.9 -36.5 -14.0 -27.6

-10.1

-

-

-35.7 99.7

NET POSITION AFTER HEDGING

3.9 2.9 -0.1 21.3 -50.0

FINANCING INCLUDING CURRENT ACCOUNT ❙

GBP NOK EUR INR TND USD SEK Other Total

(in millions of euros)

Assets

264.0 68.5

- - - - - -

28.4

1.6

1.4

0.1 37.5 401.4

Liabilities

- -

- -

- -

- -

9.3 18.1

8.6 36.0

Foreign currency commitments Net position before hedging

-

-

-

-

264.0 68.5

28.4 1.6 -7.9 -18.0 28.9 365.4

Hedging instruments*

323.5

-

-

-

-

-19.0

- 304.4

NET POSITION AFTER HEDGING

-59.5 68.5

28.4 1.6 -7.9 1.0 28.9 61.0

*

Net investment hedge in foreign currency.

220

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021

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