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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