2021 Universal Registration Document

6 2021 PARENT COMPANY FINANCIAL STATEMENTS Notes to the balance sheet

DEFERRED AND UNREALISED TAX ITEMS 4.5.3.

2021

2020

(in thousands of euros)

I. Certain or contingent differences Temporary non-deductible expenses C3S social security tax p Provision for post-employment benefits p Provision for foreign exchange losses p Amortisation of intangible assets p

2,652

2,407

87,904

77,663

26

10

1,714 2,786

1,286 2,469

Other p

Temporary non-taxable income Capital gains on mergers/conversions p

-6,467

-6,467

Deducted expenses (or taxed income) for tax purposes that have not been recognised Foreign currency translation losses p

-1,213 1,293 88,695

-10

Foreign currency translation gains p

6,629

TOTAL

83,987

II. Items to be applied Losses that may be carried forward for tax offset

-235,201

-173,544

III. Contingent tax items Capital gains on non-depreciable assets contributed on merger

-148,729

-148,729

Notes to the balance sheet 5.

Non-current assets 5.1. INTANGIBLE ASSETS 5.1.1.

Gross value (beginning of period)

Changes in scope Acquisitions

Gross value (end of period)

Disposals

(in thousands of euros)

Research and development expenses Concessions, patents and similar rights

-

12,932

- - - - -

- - - - -

12,932 47,710 254,338

47,569 172,926

141

Goodwill

81,412

Other intangible assets TOTAL FIXED ASSETS

2,250

-

2,250

222,745

94,485

317,230

Amortisation and provisions (end of period)

Amortisation and provisions (beginning of period)

Changes in scope

Charges

Reversals

(in thousands of euros)

Research and development expenses Concessions, patents and similar rights

-

12,422

268 865

- - - - -

12,690 46,987 55,054

46,027 55,054

94

Goodwill

- -

-

Other intangible assets

1,286

428

1,714

TOTAL AMORTISATION AND PROVISIONS

102,367

12,516

1,562

116,444

Intangible assets comprise: software acquired or contributed; p goodwill and technical merger losses acquired or contributed p during mergers.

Research and development costs for software and solutions, which totalled €25,339 thousand in 2021, are recognised as expenses.

248

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021