2021 Universal Registration Document

6 2021 PARENT COMPANY FINANCIAL STATEMENTS Notes to the balance sheet

Depreciation and provisions (end of period)

Depreciation and provisions (beginning of period)

Changes in scope

Line-item transfers

Charges Reversals

(in thousands of euros)

Land

175

-

10 84

- -

- - - - - -

185

Buildings

6,327 3,809

35 13

6,447 4,019

Technical installations

200

3

Sundry fittings

59,712

433

10,849 3,221

67,773

Vehicles

89

-

27

87

29

Office furniture and equipment

29,540

1,249

4,593 1,204

34,179

Other property, plant and equipment Fixed assets in progress

- -

- -

- -

- -

- -

- -

TOTAL DEPRECIATION AND PROVISIONS

99,651

1,731

15,764 4,515

-

112,631

Property, plant and equipment consists of: land and buildings: Sopra Steria Group owns three buildings at p the Annecy-le-Vieux site; office furniture, fixtures and equipment: This item refers to p equipment on premises leased by Sopra Steria Group in major French cities.

Some IT equipment is acquired on three- or four-year finance leases and is not included under Property, plant and equipment in the parent company financial statements. All properties other than the buildings at the Annecy-le-Vieux site are leased.

Property, plant and equipment is recognised in the balance sheet at cost. Depreciation is calculated using the straight-line method over the useful lives assigned to each category of fixed assets.

Buildings

25 years 9 years

Fixtures and fittings

Hardware and equipment

3 to 5 years

Vehicles

5 years

Office furniture and equipment

5 to 10 years

5.1.3. FINANCIAL INVESTMENTS

Changes in scope

Acquisitions/ Increases

Disposals/ Decreases

Gross value (end of period)

Gross value (beginning of period)

Notes

(in thousands of euros)

Equity interests and long-term investment securities Other financial investments

5.1.3. c

1,485,530

-105,721

14,658 17,956 32,614

2,688 9,301

1,391,778

511,219

40,417

560,291

TOTAL FIXED ASSETS

1,996,749

-65,304

11,989 1,952,070

Changes in scope

Impairment (end of period)

Impairment (beginning of period)

Charges

Reversals

Notes

(in thousands of euros)

Equity interests and long-term investment securities Other financial investments

12,162

66

8,794 2,973

4,211

16,811

3,762

551

6,184

TOTAL IMPAIRMENT

15,924

66

11,767

4,762

22,995

5.1.3. b

Equity interests are recognised at cost. p At the financial year-end, an impairment loss is recognised p whenever the carrying amount exceeds the value in use.

Value in use is equal to enterprise value less net debt. Enterprise p value is determined on the basis of discounted future cash flows derived from five-year business plans drawn up by management.

250

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021