SOPRA_STERIA_REGISTRATION_DOCUMENT_2017

PARENT COMPANY FINANCIAL STATEMENTS Notes to the income statement

3.5.5. OTHER LIABILITIES, ACCRUALS AND DEFERRED INCOME

2017

2016

(in thousands of euros)

Liabilities in respect of fixed assets

31,281 203,456 31,226 105,144 371,107

3,287

Group and associates

172,885 24,372 108,799 309,343

Other liabilities Deferred income

TOTAL

At 31 December 2017, the Fixed asset liabilities item includes the purchase price for the ITI and Cassiopae RE Paris shares in the total amount of €29.187 million. This liability will be settled in January 2018.

Deferred income comprises the portion of interim billings issued in advance on fixed-price and maintenance contracts.

3.5.6. TRANSLATION ADJUSTMENTS – LIABILITY

2017

2016

(in thousands of euros)

Translation adjustments – Liability

9,258 9,258

8,283 8,283

TOTAL

4. Notes to the income statement

4.1. Revenue Revenue breaks down as follows by vertical market:

2017

2016

Services

25.1% 23.5% 19.9% 19.9%

25.7% 22.8% 20.6% 19.3%

Manufacturing

Finance

Public Sector

Telecoms & Media

9.1% 2.6%

9.0% 2.6%

Retail

TOTAL

100.0%

100.0%

4.3. French tax credit for

Of the €1,457 million of revenue generated in 2017, €74 million derived from international operations.

competitiveness and jobs (CICE) In respect of the 2017 financial year, Sopra Steria Group recorded a CICE tax credit of €21.419 million, recognised as a deduction against staff costs. Sopra Steria Group sold its 2017 CICE tax credit receivables amounting to €27.215 million, including all such receivables relating to tax- consolidated entities. Of this amount, €24.389 million had already been financed at the balance sheet date. The remaining balance of €2.826 million is recognised under Other receivables and will be collected in the first quarter of 2018. The CICE is used in accordance with regulations in force (Article 244 quater C of the French General Tax Code).

4.2. Compensation of directors and company officers Directors’ fees paid in 2017 in respect of financial year 2016 amounted to €500k. Compensation paid in 2017 to company officers totalled €1.332 million.

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SOPRA STERIA REGISTRATION DOCUMENT 2017