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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