SOPRA_STERIA_REGISTRATION_DOCUMENT_2017

2017 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

The impact of changes in scope on the change in net financial debt breaks down as follows:

31/12/2017

31/12/2016

(in millions of euros)

Cost of acquisitions paid (excluding earnouts) Net debt/net cash of acquired companies

-97.6

-102.8

-4.5

-17.8

Earnouts

- -

- - -

Earnouts paid in respect of prior acquisitions

Disposal price for shares sold in consolidated equity investments

6.1

TOTAL

-96.0

-120.6

In 2017, changes in scope consisted primarily of the acquisitions of Kentor and Galitt (see Note 2.1). In 2016, these items mainly reflected the acquisition of the Cassiopae group. 12.2.Reconciliation of the working capital requirement with the statement of cash flows The impact of the components of the working capital requirement shown on the balance sheet on cash generation can be broken down as follows:

Change in working capital items without cash impact Impact on statement of cash flows Foreign exchange Other

Of which items not included in working capital

Of which working capital items

Net change

31/12/2017 31/12/2016

(in millions of euros)

Other non-current financial assets p other loans and receivables p other non-current financial assets

6.5 2.2 4.3 6.5

7.3 2.5 4.8

-0.8 -0.4 -0.5

-0.5

-0.4 -0.4

-0.1 -2.0 -0.1 -2.0

-1.7 -1.7

-

-0.5 -0.5

-

-

-

-

7.3 -0.8

-0.4 -0.1 -2.0 5.1 -14.1 35.2

-1.7 16.0 32.0 -16.0 -27.3 -11.2

Non-current assets

Trade accounts receivable p trade accounts receivable

1,137.8 1,132.7

5.1

- - -

654.7 483.1 256.4

664.3

-9.6

-9.6 14.7 26.5

-6.0 28.4 -8.1 6.8 -1.4 0.6

p accrued income

468.4 14.7 231.1 25.4

Other current receivables

-1.1 -1.1 -4.4 -6.0

1,394.2 1,363.8 30.4

31.6 -15.5 35.8

Current assets

Non-current assets classified as held for sale

-

4.4

-4.4

-

-

-

-

Total assets

1,400.7 1,375.5 25.2

31.2 -15.5 33.8

-12.9

Retirement and other employee benefit obligations – liabilities p other long-term employee benefits

-14.9 -14.9 -65.2 -80.1 -268.8

-18.1 -18.1

3.2 3.2

- -

3.2 3.2

0.6 -2.1 0.6 -2.1 1.9 25.4 2.4 23.2 -0.8 -21.2

-4.8 -4.8

Other non-current liabilities Non-current liabilities

-86.4 21.2 -104.6 24.4 -285.9 17.1

1.1 1.1

20.1 23.4 17.1

7.1 2.3

Trade payables

-

-39.1

Advances and payments on account received for orders Deferred income on client projects

-3.3

-3.1

-0.3

- -

-0.3

0.1

-

0.3

-272.9 -813.4

-248.4 -24.5 -785.6 -27.7

-24.5

3.0 -3.7 7.6 -25.1 9.9 -50.0

23.8 13.1 -1.8

Other current liabilities Current liabilities

2.9 -30.7 2.9 -38.3

-1,358.4 -1,323.0 -35.4

Liabilities related to non-current assets classified as held for sale

-

-0.1

0.1

0.1

-

-

-

-

Total liabilities TOTAL WCR

-1,438.5 -1,427.6 -10.9

4.0 -14.9 12.3 -26.8 -1.9 16.2 -3.2 7.1

0.5

-37.8

-52.1 14.3

-12.4

184

SOPRA STERIA REGISTRATION DOCUMENT 2017

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