2021 Universal Registration Document

6 2021 PARENT COMPANY FINANCIAL STATEMENTS Notes to the balance sheet

Breakdown of changes in the gross amounts recognised for equity interests and other financial investments a. Increases concerned the following transactions:

(in thousands of euros)

Securities concerned

Transaction type Recapitalisation Purchase of shares Capital subscription Purchase of shares

Amount

Sopra Steria Asia

6,404 6,291 1,250

Tecfit

Sopra Steria Réassurance

Treasury shares

16,600

Other investments

2,069

TOTAL

32,614

Changes in scope and decreases relate to the following transactions:

(in thousands of euros)

Securities concerned

Transaction type

Amount

Strateg’e Boss

Transfer of all assets and liabilities Transfer of all assets and liabilities Transfer of all assets and liabilities Transfer of all assets and liabilities

16,761 38,721 47,464

HP2M Tecfit

Beamap

2,775 2,688

Steria Medshore

Disposal of shares

TOTAL

108,409

b. Impairment of equity interests In accordance with CRC Regulation 2002-10, issued by the Comité de la Réglementation Comptable (the French accounting regulation committee), on the depreciation, amortisation and impairment of fixed assets, the following changes in impairment charges were recognised in financial year 2021:

Impairment (beginning of period)

Changes in scope

Impairment (end of period)

Charges

Reversals

(in thousands of euros)

Steria Medshore (Morocco) Sopra Steria A/S (Denmark) Sopra Steria Asia (Singapore)

1,018 3,135

- - - - -

- -

1,018

-

- -

3,135 9,994 2,614 3,400 3,853

-

9,994

CS Group COMECO

5,807 2,200 3,764

-

3,194

1,200

-

Other

66 66

574

551

TOTAL

15,924

11,768

4,762

22,995

251

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021