2021 Universal Registration Document

6 2021 PARENT COMPANY FINANCIAL STATEMENTS Notes to the income statement

Exceptional items 4.4.

2021

2020

(in thousands of euros)

Scrapping of fixed assets

-114

-119

Gain or loss on disposal of fixed assets Gains or losses on treasury share transactions

-1,017

-

256

-62

Tax risks

3,936

4,745 -8,108 8,998 5,455

Reorganisation costs

-12,564

Other

-322

EXCEPTIONAL ITEMS

-9,825

The main movements in exceptional items in 2021 were as follows: reorganisation costs: €12,564 thousand; p reversal of a provision for the net risk of final tax adjustments on p tax inspections relating to prior periods: €3,936 thousand; a capital loss on the disposal of Steria Medshore sales: p -€1,057 thousand.

Exceptional items are items that do not arise from the Company’s day-to-day operations, either because they are unusual in amount or impact or because they are abnormal, non-predictive and infrequent.

Corporate income tax 4.5. TAX CONSOLIDATION 4.5.1.

However, given the provisions laid down in agreements with subsidiaries, tax savings recognised by the parent company during the financial year, arising from the use of tax losses and net long-term capital losses reported by consolidated companies, are only temporary, since they will be taken into account by consolidated companies when they determine their taxes for subsequent financial years. At the financial year-end, corporate income tax due for the year was €5,776 thousand.

Sopra Steria Group and some of its subsidiaries have opted to file as a tax consolidation group. Each of the companies computes and recognises its own corporate income tax charge as if it were taxed separately. The tax savings resulting from the application of the tax consolidation group – equal to the difference between the sum of tax paid to the parent company by consolidated companies, and tax calculated on Group earnings and actually payable to the French Treasury – will accrue to the parent company.

TAX BREAKDOWN BETWEEN ORDINARY ACTIVITIES AND EXCEPTIONAL ITEMS 4.5.2.

CORPORATE INCOME TAX BROKE DOWN AS FOLLOWS: ❙

2021

2020

(in thousands of euros)

Tax on recurring operations Tax on exceptional operations Impact of tax consolidation

20,581 -3,904 -15,661 -16,642 1,365 -1,207 -15,468

11,642

-174

-11,468 -19,112

R&D tax credit

Other tax expenses Other tax credits

-669

-1,054

TOTAL

-20,835

247

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021