2021 Universal Registration Document

6 2021 PARENT COMPANY FINANCIAL STATEMENTS Company description

Company description 1.

Sopra Steria Group is the parent company of the Sopra Steria group. Its registered office is located at PAE Les Glaisins, Annecy-Le-Vieux, 74940 ANNECY (France), where its consolidated financial

It implements the Group’s funding policy, and as such ensures p that the funding requirements of its subsidiaries are met. It also centrally manages market risks to which it and its subsidiaries are exposed; it operates in consulting, systems integration, software and other p solutions mainly delivered in France.

statements may be consulted. It performs a number of roles:

it operates as a holding company, holding financial interests p through which it has direct or indirect control over Group companies;

Significant events 2.

Impact of the Covid-19 crisis 2.1. When the Covid-19 pandemic emerged in the first half of 2020, it caused major operational difficulties in terms of business continuity, organisational adaptation, personal health and safety, and compliance with public health measures. It had an impact on the entity’s parent company financial statements and the Group’s consolidated financial statements, as well as on the estimates it uses to measure certain assets, liabilities, income and expenses, and on liquidity risk. This situation was not repeated and did not continue in 2021. For reference, the Company recognised the entire impact of operations not running at full capacity due to the crisis within Operating profit. This impact included the suspension or discontinuation of contracts with customers, partially offset by a reduction in staff costs related to the implementation of furlough measures and by the reduction in certain expense items, such as travel expenses. Moreover, it implemented reorganisation and restructuring measures, the impact of which was recognised within Exceptional items, in addition to the measures that had already been decided upon prior to the crisis. Accounting policies 3. The financial statements for the period under review were prepared and are presented in accordance with the accounting methods in force within the Group and in compliance with the principles laid down in Articles 121–1 and 121-5 et seq. of France’s 2014 National Chart of Accounts ( Plan Comptable Général ). Accounting conventions have been applied in accordance with the provisions of the French Commercial Code and ANC Regulation 2019-09 on the revision of the National Chart of Accounts applicable at the period-end.

Lastly, the Company incurred additional logistics costs to allow employees to work remotely and to address the health-related issues – social distancing in particular – at all of its offices. These non-recurring, unusual additional costs were also treated as exceptional items. Restructuring operations carried 2.2. out during the financial year The Company absorbed the following entities via the transfer of all assets and liabilities: Strateg’e.Boss at 1 January 2021; p HP2M at 31 March 2021; p

Tecfit at 31 December 2021; p Beamap at 31 December 2021. p

These operations formed part of efforts to rationalise the legal structure of the Group’s French entities. Details on these operations, all of which were completed at the carrying amount, and their impact on the financial statements are provided in Note 5.1.

Generally accepted accounting principles were applied on a prudent basis and in accordance with the following underlying assumptions: going concern basis; p consistency of accounting methods from one period to the next; p accrual basis; and p in accordance with general guidelines for the preparation and p presentation of parent company financial statements.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021