SOPRA_STERIA_REGISTRATION_DOCUMENT_2017

2017 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

The profit or loss and equity impacts of the Group’s interest rate hedging instruments are broken down as follows:

Balance sheet amounts

Changes in fair value

Changes in fair value

Changes in scope

Other changes 31/12/2017

Equity impact

31/12/2016

Profit or loss impact

Ineffective portion of cash flow hedges

Fair value

hedges Trading

(in millions of euros)

Swaps (cash flow hedge) in euros Swaps (cash flow hedge) in foreign currency

-1.2

0.6

-

-

-0.5

0.6

-

-

-

-

-

-

-

-

-

-

-

-

Options eligible for hedge accounting in euros Options eligible for hedge accounting in foreign currency Swaps not eligible for hedge accounting in euros Options not eligible for hedge accounting in foreign currency

-0.6

-0.1

-

1.0

0.3

0.8

-0.9

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-0.2

-

-

-0.2

-

-

-

-0.2

TOTAL PRE-TAX IMPACT

-1.8

0.3

-

1.0

-0.5

1.4

-0.9

-

-0.3

The sensitivity of the interest rate derivatives portfolio to a plus or minus 50 basis point change in the euro yield curves at 31 December 2017, is as follows:

-50 bp

+50 bp

P&L impact (hedge ineffectiveness)

P&L impact (hedge ineffectiveness)

Equity impact

Equity impact

(in millions of euros)

Swaps (cash flow hedge) in euros

-0.4

- - -

0.4

- - -

Swaps (cash flow hedge) in foreign currency Swaps not eligible for hedge accounting Options eligible for hedge accounting in euros

- -

- -

-1.1

-0.8

4.9

-0.8

Options eligible for hedge accounting in foreign currency Options not eligible for hedge accounting in foreign currency

-

-

-

-

-

-0.1 -0.9 -2.5

-

0.7

TOTAL

-1.6

5.3

-0.1

i.e.

5.2

178

SOPRA STERIA REGISTRATION DOCUMENT 2017