SOPRA_STERIA_REGISTRATION_DOCUMENT_2017

2017 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

6.3. Deferred tax assets and liabilities

6.3.1. Change in net deferred tax

Change through profit and loss

Change through other comprehensive income

Currency translation

Scope effect

01/01/2017

effect Other 31/12/2017

(in millions of euros)

Deferred tax arising from: Intangible assets Property, plant and equipment Non-current financial assets Inventories, services in progress and outstanding invoices

-35.5

-1.4 -0.3 -0.1

- - -

0.2

0.7

-

-35.9

2.4 0.3

- -

-0.2

0.9

2.9

0.1

-0.9

-0.6

-5.3

1.5 1.3 2.3 2.3

- -

- - - -

- -

0.2

-3.6

Other current assets

0.6

- - -

1.9

Derivatives

-3.0 -2.1

0.2

0.1 0.1

-0.3

p with impact on the income statement p with impact on other comprehensive income

-

0.3

-0.9

-

0.2

- -

- -

-

-0.6

Financial debt

0.6

-0.5

-

0.1

0.2

Retirement benefit obligations

94.4 10.5

0.5 0.5

-13.6

0.7 0.7

-1.6

-

80.4 15.1

p with impact on the income statement p with impact on other comprehensive income

-

0.7

2.7

83.9

-

-13.6

- -

-2.3 -0.1 -0.4 -0.1 -1.4

-2.7

65.3

Provisions

8.1 4.4

-3.7 -3.5

- - -

- - -

4.3 0.1

Other current liabilities Tax loss carryforwards

-0.4 0.1 0.7

62.0

-12.8 -16.6

49.3 98.7

Net deferred tax asset/(liability)

129.1

-13.4

0.3 0.2

Deferred tax included in assets held for sale Net deferred tax asset/(liability) reported in the balance sheet Of which: Deferred tax recognised in profit or loss Deferred tax recognised in equity (other comprehensive income) p of which, reclassifiable to profit or loss p of which, not reclassifiable to profit or loss (retirement benefit obligations)

-0.2

-

-

-

-

-

128.9

-16.6

-13.4

0.7

-1.4

0.5

98.7

45.9

-16.6

-

0.7

0.8

3.2

34.0

83.0 -0.9

- -

-13.4

- -

-2.2

-2.7

64.7 -0.6

0.2

-

-

83.9

-

-13.6

-

-2.3

-2.7

65.3

6.3.2. Deferred tax assets not recognised by the Group

31/12/2017

31/12/2016

(in millions of euros)

Tax losses carried forward Temporary differences

33.3

39.2

-

-

TOTAL

33.3

39.2

156

SOPRA STERIA REGISTRATION DOCUMENT 2017