2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

The method used to calculate earnings per share is set out below. Treasury shares are detailed in Note 14.1.2. Potentially dilutive instruments are presented in Note 5.4. Earnings per share as stated in the income statement are calculated on the basis of the Group’s share in the net profit as follows: basic earnings per share are based on the weighted average p number of shares outstanding during the financial year, calculated according to the dates when the funds arising from cash share issues were received and, in respect of shares issued for contributions in kind via equity, the date on which the corresponding new Group companies were consolidated for the first time;

diluted earnings per share are calculated by adjusting the p Group’s share of net profit and the weighted average number of shares outstanding for the dilutive effect of share subscription option plans in force at the financial year-end and free share plans. The treasury stock method is applied on the basis of the average share price for the year.

RELATED-PARTY TRANSACTIONS NOTE 15

Transactions with equity-accounted associates 15.1. and non-consolidated entities

31/12/2021

31/12/2020

(en millions d’euros)

Transactions between Sopra Steria Group and the Axway Software Group Sales of goods and services

0.2

0.1

Purchases of goods and services

-2.9

-3.2

Operating receivables Operating payables

-

-

-1.1

-1.0

Financial income

- -

- -

Financial receivables (current account)

Transactions between Sopra Steria Group subsidiaries and the Axway Software group Sales of goods and services

7.3

7.6

Purchases of goods and services

-2.9

-4.3

Operating receivables Operating payables

1.1

1.5

-1.2

-2.3

Financial income

- -

- -

Financial receivables (current account)

Transactions between Sopra Steria Group and holding company Sopra GMT Sales of goods and services

0.2

0.4

Purchases of goods and services

-1.3

-1.2

Operating receivables Operating payables

-

0.1

-0.4

-0.4

Financial income

- -

- -

Financial receivables (current account)

Subsidiaries and equity interests 15.2.

Transactions and balances between Sopra Steria Group and its subsidiaries were eliminated in full on consolidation, since all of the subsidiaries are fully consolidated. Non-consolidated equity investments are all recognised within Non-consolidated securities (see Note 7.1.1).

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021