SOPRA_STERIA_REGISTRATION_DOCUMENT_2017

5 PARENT COMPANY FINANCIAL STATEMENTS

BALANCE SHEET

198

INCOME STATEMENT

199

NOTES TO THE PARENT COMPANY FINANCIAL STATEMENTS

199

1. SIGNIFICANT EVENTS

199 199 200 200 200 200 200 200

1.1. 1.2. 1.3.

We Share 2017 employee share ownership plan

Financing

Acquisitions during the year

2. ACCOUNTING PRINCIPLES AND POLICIES Software development costs

2.1. 2.2. 2.3. 2.4. 2.5. 2.6. 2.7. 2.8. 2.9.

Acquired software

Goodwill

Technical losses due to a merger Property, plant and equipment

201 201 201 201 202 202 202 202 202 202 203

Equity interests

Revenue

Inventories and work in progress Trade accounts receivable

2.10. Retirement benefits

2.11. Foreign currency transactions

2.12. Financial instruments

2.13. Provisions for contingencies and losses 2.14. Consolidated financial statements 3. NOTES TO THE BALANCE SHEET

203 203 206 207 208 209 212 212 212 212 213 213 213 213 213 215 215 216 216 217 218 218 218 218 219 220

3.1. 3.2. 3.3. 3.4. 3.5.

Non-current assets

Other assets

Equity

Provisions for contingencies and losses

Liabilities

4. NOTES TO THE INCOME STATEMENT

4.1. 4.2. 4.3.

Revenue

Compensation of directors and company officers French tax credit for competitiveness and jobs (CICE)

4.4. Financial income and expenses

4.5.

Exceptional income and expenses

4.6. Employee profit-sharing

4.7.

Incentives

4.8. Corporate income tax

5. OTHER INFORMATION

5.1. 5.2. 5.3. 5.4. 5.5. 5.6. 5.7. 5.8. 5.9.

Maturities of receivables and payables at the balance sheet date

Information on finance leases Off balance sheet commitments Retirement benefit obligations Accrued income and expenses

Workforce

Exceptional events and legal disputes

Post balance sheet events

Schedule of subsidiaries and equity interests

5.10. Summary of results for the last five financial years

STATUTORY AUDITORS’ REPORT ON THE PARENT COMPANY FINANCIAL STATEMENTS

221

STATUTORY AUDITORS’ SPECIAL REPORT ON RELATED-PARTY AGREEMENTS AND COMMITMENTS

225

197

SOPRA STERIA REGISTRATION DOCUMENT 2017

Made with FlippingBook - Online catalogs