SOPRA_STERIA_REGISTRATION_DOCUMENT_2017

2017 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

c. Change in pension assets and liabilities in France

Lump-sum retirement benefits in France at 31/12/2017

Lump-sum retirement benefits in France at 31/12/2016

(in millions of euros)

Present value of the obligation at the beginning of the period

106.9

89.8

Changes in scope Current service cost

2.3 8.2

2.5 7.1

Past service cost

-

-

Interest

1.9

2.2

Employee contributions

-

-

Effect of obligation remeasurements p of which experience adjustments

-3.2 -1.2 -1.7 -0.2

6.8

-3.0

p of which impact of changes in demographic assumptions p of which impact of changes in financial assumptions

0.4 9.3

Plan amendments

- -

- -

Transfers

Benefits provided

-1.9

-1.5

PRESENT VALUE OF THE OBLIGATION AT THE END OF THE PERIOD

114.1

106.9

Fair value of plan assets at the beginning of the period

2.2

2.1

Changes in scope

- - - - - - - - -

- -

Translation adjustments

Interest

0.1

Effects of plan asset remeasurements

- - - - - - -

p of which return on plan assets (excluding amounts included in interest income)

p of which impact of changes in financial assumptions

Employer contributions Employee contributions

Transfers

Benefits provided

-0.2 2.0

FAIR VALUE OF PLAN ASSETS AT THE END OF THE PERIOD

2.2

For retirement benefit payment liabilities in France, a 0.50-point increase or decrease in the discount rate would decrease the benefit obligation by €7.4 million or increase it by €8.1 million, respectively. The retirement benefit obligation in France breaks down as follows by maturity:

31/12/2017

31/12/2016

(in millions of euros)

Present value of theoretical benefits to be paid by the employer: p less than 1 year

1.9

1.6 8.5

p 1 to 5 years p 5 to 10 years p 10 to 20 years

10.4 28.6 49.2 23.9

24.6 45.6 26.7

p more than 20 years TOTAL COMMITMENT

114.1

106.9

150

SOPRA STERIA REGISTRATION DOCUMENT 2017