SOPRA_STERIA_REGISTRATION_DOCUMENT_2017

2017 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Consolidation method

Company

Country

% control 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 51.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 62.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

% held

100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 51.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 62.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Xansa 2004 Employee Benefit Trust

United Kingdom United Kingdom

FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC NC NC NC

Zansa Ltd

Xansa Cyprus (No. 1) Ltd Xansa Cyprus (No. 2) Ltd Xansa India Sez DP Ltd Sopra Steria Asia Pte Ltd Steria Malaysia Steria Hong Kong Sopra Steria Wenhao Steria India Ltd

Cyprus Cyprus

India India

Singapore Malaysia Hong Kong

China

Xansa Inc.

United States United States

Xansa Holdings Inc.

Xansa Inc.

Canada

Other Europe Sopra Steria AG

Germany Germany

ISS Software GmbH Sopra Steria GmbH

Austria

Sopra Steria Services GmbH

Germany Belgium

Sopra Steria Benelux

Sopra Steria Benelux – Luxembourg branch Sopra Steria Benelux – Netherlands branch

Luxembourg Netherlands Luxembourg Switzerland

Sopra Steria PSF Luxembourg

Sopra Steria AG

Sopra Steria Group SpA Sopra Steria España SAU Sopra Steria Euskadi SL Sopra Group Catalunya SA

Italy

Spain Spain Spain

S2Com Consulting Sopra Steria A/S Sopra Steria AS The Solid Group Sopra Steria AB

United States

Denmark Norway Norway Sweden Sweden Sweden Sweden Sweden

Kentor AB

Kentor East AB

Kentor Holding AB

Kentor IT AB Kentor OOO

Russia

Sopra banking software Sopra Banking Software

France France France France France France Spain

KSEOP Holding SAS

Cassiopae SAS

Cassiopae SAS – South Korea branch

South Korea

ITI SAS

Cassiopae Real Estate SA

Cassiopae Real Estate Paris SAS Sopra Financial Solutions Iberia SL

SBS 123 Ltd

United Kingdom United Kingdom United Kingdom

Field Solutions Investment Ltd

Cassiopae Ltd

Sopra Banking Software Belgium

Belgium Iceland

Sopra Banking Software – Iceland branch

FC: Fully consolidated. EM: Equity method. NC: Non-consolidated (non-consolidated companies are not considered significant).

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