2021 Universal Registration Document
INDEX
Accounting policies
Page(s)
Extraordinary General Meeting
283, 288, 292, 296, 300, 305.
Fair value
94, 171, 174, 177, 179, 188 to 191, 193, 197, 203, 207 to 209, 211 to 213, 217, 219, 220, 234, 235, 256, 258, 259. 172, 195, 206, 211, 212, 214 to 216, 218, 219, 222, 223, 226, 241, 246, 257 to 261.
Financial debt
Financial expenses Financial instruments Fixed compensation
183, 191, 192, 204, 210, 213.
213, 217 to 220.
81 to 86, 92, 111, 289, 325.
Foreign currency translation gains
241, 248, 260.
Free share plans
192, 193, 255, 256, 302, 313.
Free shares
89, 177, 192, 193, 200, 226, 146, 252, 254, 255, 256, 278, 280, 302, 313.
General Meeting
Table of contents, 6, 16, 20, 32, 53 to 55, 57, 60 to 76, 78, 80 to 84, 87, 92, 95, 193, 225, 233, 236, 245, 155, 266, 268, 270, 276, 277 to 279, 283, 284, 286 to 313.
General Meeting of Shareholders
16, 20, 32, 53, 55, 75, 82, 284, 286, 287, 298, 325.
Governance
Table of contents, 6 to 8, 24, 35, 38, 40, 41, 43, 45, 46, 47, 52 to 81, 84, 87, 96, 97, 100, 103, 105, 106, 108, 114, 116, 123, 125, 135, 136, 139, 140, 141, 143, 145, 147, 153, 155, 277, 286, 288, 299, 319, 321, 325.
Hedge accounting Hedging instruments
212, 213, 216 to 219, 258, 259.
187, 212,
Human resources
4, 6, 7, 14, 25, 29, 31 to 33, 35, 36, 38 to 41, 43, 44, 46, 48, 50, 56, 57, 67, 98, 107, 112, 133, 142, 143, 148, 164, 181, 203, 318.
Impairment
201, 202, 207, 208, 234. 77, 201, 202, 234, 235, 249. 6, 57, 59, 76, 77, 78, 277, 299.
Impairment testing Independent Directors
Intangible assets
172, 177, 181, 195, 200, 202, 203, 222; 241, 248.
Interest coverage ratio
214, 258. 217, 218.
Interest rate risk Internal control
Table of contents, 14, 36, 37 to 50, 56, 76, 77, 143, 144, 150, 153, 164, 166, 234, 236, 237, 267 to 269, 288, 294, 323.
Internal control procedures
47, 165, 234, 267, 288, 294, 323.
Internal rules Investments
52, 53, 56, 75 to 79, 143, 286 to 288, 290.
27 to 29, 31, 33, 39, 41, 59, 65, 123, 125, 132, 133, 177, 199, 204, 222, 223, 225, 251, 257, 260, 318 to 320.
Issuer
74, 126. 59, 206.
Lessors
Liability insurance Liquidity agreement
45.
216, 225, 252, 278, 294, 300, 305.
Liquidity risk Main markets
176, 214, 243.
22, 320.
Management Committee
7, 35, 53, 68, 142.
Minutes
312.
Non-current assets
241, 248, 261.
Off-balance sheet commitments
77, 228, 262, 263.
Ordinary General Meeting
82, 83, 84, 95, 255, 286, 287, 292,296, 297, 302, 303, 392.
Organisation chart
Table of contents, 34, 105, 152, 243.
Other assets
190, 195, 202, 209.
Other current liabilities
172, 183, 196, 199, 200, 212.
Other liabilities
195.
Parent company financial statements
Table of contents, 1, 88, 90, 235, 239 to 271, 287, 296, 297, 303, 327.
Patents Pensions
248.
187, 191, 209, 222, 256, 275, 318, 321.
Performance shares
78, 82, 84, 85, 86, 89, 90, 92, 94, 104, 192, 225, 245.
Plan assets
187, 191, 235.
Post-employment benefits Profit-sharing and incentives
186 to 189, 191, 193,235, 256.
240.
Provisions
170, 172, 174, 176, 177, 183, 185, 195, 206, 209, 215, 222, 223, 240 to 242, 248, 250, 255, 256 to 258, 260, 264, 267, 318, 321.
316
SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021
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