SOPRA_STERIA_REGISTRATION_DOCUMENT_2017

PARENT COMPANY FINANCIAL STATEMENTS Notes to the balance sheet

3.3.4. FREE PERFORMANCE SHARE AWARD PLANS

Plans added following the Sopra-Steria merger (in Steria shares)

Sopra Steria plan

Plan 12 (1)

Plan 13 (2)

2016 LTI plan (3)

2017 LTI plan (3)

Date of General Meeting

15/05/2012

22/05/2014

22/06/2016

22/06/2016 24/02/2017 25/10/2017

Grant date

17/09/2013

15/10/2014

24/06/2016

Total number of shares in awards granted unconditionally

151,900

79,500

88,500

109,000

Number of shares granted to: p company officers p top ten employee grantees

-

-

3,000

3,000

50,500

21,800

19,000

20,000

Vesting date p France

17/09/2016 17/09/2017

15/10/2017 15/10/2018

31/03/2019 31/03/2019

31/03/2020 31/03/2020

p other countries

Holding period expiry date p France

17/07/2018

15/10/2019

p Spain p other countries

(4)

(4)

Number of potential shares that could have been granted as at 1 January 2017

25,392 23,364

59,100 20,200

88,500

Granted in 2017

-

-

Awards cancelled in 2017 Vested at 31/12/2017

2,028

6,400

19,690

22,060

60,770

20,200 32,500

-

-

SHARES REMAINING AT 31 DECEMBER 2017 EQUIVALENT IN SOPRA STERIA SHARES REMAINING AT 31/12/2017 FOLLOWING THE MERGER (5)

-

68,810

86,940

-

8,125

68,810

86,940

(1) Plan with conditional grant depending on continued employment and performance requirements as measured by changes in operating margin and consolidated revenue over a three- year period. (2) Plan with conditional grant depending on continued employment and performance requirements as measured by changes in operating profit on business activity and consolidated revenue over a two-year period. (3) Plan with conditional grant depending on continued employment and performance requirements as measured by changes over three years in operating profit on business activity, consolidated revenue and consolidated free cash flow. (4) No holding period. (5) The adjustment of the number of Steria shares to Sopra Steria shares is calculated based on an exchange ratio of one Sopra Steria share for every four Steria shares, rounded up to the nearest whole number, for each grantee.

3.4. Provisions for contingencies and losses

Reversals for the year

At 1 January 2017

Additions for the year

At 31 December 2017

(in thousands of euros)

Used Not used

Provisions for retirement benefits Provisions for restructuring (1) Provisions for commercial disputes (2) Provisions for employee disputes Provisions for foreign exchange losses

57,888

6,487

1,181 2,927

- -

63,194

8,637 2,700 3,518 7,172

-

5,710 1,798 2,537

98

150

850 299

397

1,079 7,172 2,769

10,332

- - - -

10,332 22,813

24,817

765

Provisions for taxes (3)

Provision for site restoration

- -

- -

- - -

- -

Provisions for contingencies on subsidiaries

943

9,592

943

9,592

Other provisions for contingencies (4)

TOTAL

105,675

27,671

15,278

2,092

115,976

(1) Provisions for restructuring mainly relate to costs related to vacant premises. (2) Provisions for commercial disputes mainly correspond to contractual risks. (3) Additions to provisions for taxes correspond to readjustments of the estimated risks associated with tax audits. (4) During the year, the Company announced its intention to purchase the shares due to vest under the LTI plans. This provision corresponds to the costs for the likely outflow of resources under the LTI plans for all Group employees.

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SOPRA STERIA REGISTRATION DOCUMENT 2017