2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

OFF-BALANCE SHEET COMMITMENTS NOTE 16

Commitments given related to current operations 16.1.

31/12/2021

31/12/2020

(in millions of euros)

Bank guarantees for project completion

16.9

18.6

Other guarantees

4.2

8.1

TOTAL

21.1

26.7

Under the IT service contracts it enters into with its clients, the Group may, if formally requested by its clients, provide bank guarantees in respect of the performance of obligations undertaken in these contracts. The amount of these guarantees was €16.9 million at 31 December 2021 (€18.6 million at 31 December 2020). To date, no use has ever been made of any such guarantee.

In addition, the Group is exposed under its leases to future cash outflows, which were not taken into account in the measurement of its lease liabilities. These arise from property leases, under which the Group will have the right to control their use after 31 December 2021. They amounted to €66.4 million at 31 December 2021 (€90.4 million at 31 December 2020).

Commitments received 16.2.

31/12/2021

31/12/2020

(in millions of euros)

Unused credit facilities

950.0 161.4

950.0 161.0

Unused current bank overdrafts Other commitments received

0.9

4.5

TOTAL

1,112.3

1,115.4

As part of a cash pooling arrangement set up in 2012 between the entities of the Group and BMG (Bank Mendes Gans), Sopra Steria Group acts as guarantor for the amounts borrowed by its subsidiaries.

SUBSEQUENT EVENTS NOTE 17

The Board of Directors decided on 12 January 2022 to implement a new We Share employee share ownership plan by adopting the same features as the previous plans, given their success. The plan involves the transfer of existing shares. On 22 February 2022, the Group signed an agreement with its partner banks consisting of a €1,100 million non-amortising multi-currency credit facility tied to the achievement of

environmental goals. This agreement replaced the existing revolving multi-currency credit facility. It has an initial term of five years and may optionally be extended for two periods of one year each. Furthermore, the current syndicated loan, amortising until 2023, was repaid in full. No other subsequent events occurred after the end of financial year 2021.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021