2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

CASH FLOWS NOTE 13

Change in net financial debt 13.1.

Proceeds from/ (Payments on)

Changes in scope

Translation adjustments

Other movements

31/12/2020

31/12/2021

(in millions of euros)

Bonds excluding accrued interest

250.0

-

-

-

-

250.0

Bank borrowings excluding accrued interest Other sundry financial debt excluding current accounts and accrued interest

198.8

-62.8

9.5

2.7

-

148.1

221.8

-76.8

-

0.3

-0.3

145.0

Financial debt in the cash flow statement

670.6

-139.7

9.5 3.6

3.0 0.3

-0.3

543.1

Current accounts

- -

-4.1

0.3

-

Accrued interest on financial debt Financial debt excluding current bank overdrafts Current bank overdrafts Short-term investment securities Cash and cash equivalents Net cash in the cash flow statement NET FINANCIAL DEBT Change in net financial debt

0.9

-

-

-

0.9

670.6

-142.9

13.1

3.2

- - - -

544.0

-0.6 39.4

-12.5 -16.1

0.1

12.8

-0.2 25.2

-

1.9

206.1

-9.8

9.4

-13.8

191.9

245.0 425.6

-38.5

9.5 3.6

0.9 2.3

- -

216.9 327.1

-104.4

-98.5

The breakdown provided in the Change in net financial debt table explains the purposes of the new borrowings and repayments of existing borrowings recognised in the cash flow statement. The change in net financial debt is broken down into indicators. Net cash from operating activities is based on Operating profit on business activity , after deducting the depreciation, amortisation and the provisions it includes, which gives EBITDA , and other non-cash items adjusted for tax paid, restructuring and integration costs, and the change in the working capital requirement. It differs from Net cash from operating activities as shown in the consolidated cash flow statement presented in the financial statements on page 173,

in that this caption includes the cash impact of Other financial income and expenses (see Note 12.1.2). Free cash flow is defined as net cash from operating activities adjusted for the impact of purchases (net of disposals) of property, plant and equipment and intangible assets during the period; lease payments; all financial income and expenses payable or receivable (except those related to lease liabilities); and additional contributions paid to cover any deficits in certain defined-benefit pension plans. Adjusted for net cash generated by financing activities and the impact of exchange rate fluctuations on net debt, this explains the change in net financial debt.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021

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