2021 Universal Registration Document

CROSS-REFERENCE TABLES FOR THE MANAGEMENT REPORT

Cross-reference tables for the Management Report

REQUIRED ITEMS

REFERENCE TEXTS

PAGES

CHAPTERS

1. OVERVIEW OF THE COMPANY’S SITUATION AND BUSINESS ACTIVITY Overview of the Company’s situation, together with an objective and exhaustive analysis of changes in its business, performance and financial position, in particular its debt position relative to business volume and complexity

Articles L. 225-100-1, I, 1°, L. 232-1, II, L. 233-6 and L. 233-26 of the French Commercial Code Article L. 225-100-1, I, 2° of the French Commercial Code

31-33 ; 169-232; 239-265 3; 11-13; 15; 31-33 8-9; 11; 101-103; 155-162

1; 5; 6

Integrated Presentation; 1

Financial key performance indicators

Integrated Presentation; 4

Non-financial key performance indicators relating specifically to the Company’s business Major events occurring between the balance sheet date and the date on which the Management Report was approved for publication

Article L. 225-100-1, I, 2° of the French Commercial Code

Articles L. 232-1, II and L. 233-26 of the French Commercial Code 33 ; 228 ; 263

1; 5; 6

34; 229-231; 252

Article L. 232-1, II of the French Commercial Code

Existing branches

1; 5; 6

Stakes acquired in companies having their registered office in France

Article L. 233-6, paragraph 1 of the French Commercial Code 33; 178-179

1; 5

Articles L. 233-29, L. 233-30 and R. 233-19 of the French Commercial Code Articles L. 232-1, II and L. 233-26 of the French Commercial Code

Alienation of cross-holdings

N/A

N/A

Foreseeable developments in the Company’s situation and future outlook

13; 31-33; 134

Integrated Presentation; 1; 4

Articles L. 232-1, II and L. 233-26 of the French Commercial Code 28; 248-255

Research and development activities Table showing the Company’s results over the past five financial years

1; 6

Article R. 225-102 of the French Commercial Code Article L. 441-4 and D. 441-6 of the French Commercial Code Articles L. 511-6, paragraph 2 and R. 511-2-1-3 of the French Monetary and Financial Code Article L. 225-100-1, I, 3° of the French Commercial Code Article L. 22-10-35, 1° of the French Commercial Code

264

6

Information relating to payment terms for the Company’s clients and suppliers

265

6

Amount of intercompany loans granted and statement by the Statutory Auditors 2. INTERNAL CONTROL AND RISK MANAGEMENT Main risks and uncertainties to which the Company is exposed Financial risks associated with the effects of climate change and description of mitigation measures Main characteristics of internal control and risk management procedures relating to the preparation and processing of accounting and financial information Objectives and particulars of the Company’s hedging programme for each transaction category and the Company’s exposure to price, credit, liquidity

N/A

N/A

14; 38-44; 210-221

Integrated Presentation; 2; 5

124-125

4

Article L. 22-10-35, 2° of the French Commercial Code

45-49

2

and cash flow risks, including information on the Company’s use of financial instruments

210-221; 258-259

Article L. 225-100-1, I, 4° of the French Commercial Code Article L. 225-102-4 of the French Commercial Code

5; 6

Vigilance plan and report on its implementation

148-149

4

323

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021