2021 Universal Registration Document

INDEX

Index

Accounting policies Accounting policies

Page(s)

49, 50, 176, 177, 223, 236, 243, 269, 321, 322.

Acquisitions

4, 14, 21, 31 to 33, 38 to 40, 46, 52, 53, 62, 64, 68, 109, 110, 112, 152, 156, 160, 161, 167, 174, 175, 178, 179, 200, 203 to 205, 223, 224, 234, 248 to 250, 260, 311, 313.

Actuarial gains and losses

171, 256.

AFEP-MEDEF Code

Table of contents, 6, 52, 54, 78, 80, 81, 91, 92, 96, 277, 298, 302.

Annual Financial Report Articles of Association

Table of contents, 1, 235, 236, 293, 327.

Table of contents, 20, 56, 75, 79, 276, 282, 283, 286 to 292, 294, 298, 300, 304, 306, 311, 322, 326. 38, 47 to 50, 54, 55, 61, 65, 69, 70, 75 to 77, 79, 80, 84, 143, 233, 236, 237, 266, 268, 269, 298, 299.

Audit Committee

Audits

40, 41, 42, 48, 233, 266. 45, 79, 211, 276, 278, 305.

Autorité des Marchés Financiers (AMF)

Benefits in kind Board of Directors

85, 86.

Table of contents, 2, 6 to 14, 20, 33, 35, 38, 47 to 50, 52 to 63, 65, 69 to 85, 87, 90 to 92, 95, 96, 105, 113, 115, 125, 141, 142, 144, 164, 192, 193, 228, 234 to 236, 245, 263, 267, 268, 270, 271, 275, 277, 278, 280, 281, 283, 284, 286 to 292, 294, 296 to 313, 325, 326.

Business combinations

133, 179, 200, 201, 209.

Capital increases

174, 280 to 282, 291, 296, 300, 302, 306 to 312.

Cash flow

Table of contents, 13, 15, 31 to 33, 49, 77, 89, 90, 92, 94, 133, 171, 172, 174, 177 to 179, 182, 185, 187, 190 to 192, 197, 201, 202, 208, 210 to 220, 222 to 224, 228, 234, 235, 239, 242, 250, 258, 267, 302, 313, 318, 321 to 323.

Cash flow hedges (swaps) Cash-generating units (CGUs) Chairman (Pierre Pasquier)

217, 218.

77, 201, 202, 234.

Table of contents, 2, 6, 35, 39, 48, 50, 52 to 56, 59 to 67, 69, 71, 72, 75 to 79, 81, 82, 85, 87, 91, 92, 94 to 97, 106, 140, 141 ; 143 , 148, 193, 270, 271, 277, 286 to 291, 296, 297, 299, 302, 304.

Code of conduct for stock market transactions

46, 143, 146.

Combined General Meeting

76, 193, 245, 255, 276, 278, 283, 293, 294, 297,313.

Compensation of Board members Compensation of senior executives

246, 298.

81, 82, 95, 289.

Conflicts of interests

55, 59, 75, 79, 144, 321.

Consolidated financial statements

Table of contents, 49, 50, 89, 90, 165, 169 to 237, 257, 280, 287, 296, 297, 303, 327.

Contingent liabilities Corporate governance

176, 209, 263.

Table of contents, 51 to 96, 104, 236, 268, 277, 297, 298, 303, 304, 321, 325 to 327.

Counterparty risk

216.

Cross-reference table

Table of contents, 1, 120, 150, 152 to 154, 314, 320 to 327.

Crossing of shareholding thresholds

276, 324.

Deferred tax assets

172, 195, 196.

Directors

6, 25, 53 to 60, 64 to 67, 69, 70, 72, 74 to 89, 91, 96, 187, 193, 270, 277, 281, 286 to 291, 296, 298, 299, 304.

Discount rate

187 to 191, 201, 202, 207, 234, 235, 246, 256, 267, 268.

Dividends

20, 173, 174, 193, 200, 207, 223, 225, 242, 246, 252, 284, 322, 324.

Documents available to the public

Table of contents, 294.

Environmental risks

2, 177.

Equity

Table of contents, 3, 32, 171 to 173, 177, 188, 189, 191, 193 to 195, 197, 208, 213, 217 to 221, 225, 226, 241, 245, 252, 255, 258, 267, 322. 4, 112, 178, 198, 202, 221, 227, 243, 246, 250 to 252, 255, 261, 267, 270, 275 to 277, 282, 289, 291, 321, 323, 326.

Equity interests

Exchange rates Executive Board

31, 32, 177, 178, 216, 318.

64, 289.

Executive Management

2, 7, 14, 20, 35, 36, 38, 39, 45 to 50, 52, 53, 55, 56, 68, 70, 78, 80, 105, 115, 116, 143 to 150, 267, 271, 288, 289, 290, 321.

Exercise price

199, 206, 226, 277.

315

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021