SOPRA_STERIA_REGISTRATION_DOCUMENT_2017

PARENT COMPANY FINANCIAL STATEMENTS Other information

4.8.2. RESEARCH TAX CREDIT Sopra Steria Group recognised an R&D tax credit of €14.616 million in 2017.

4.8.3. BREAKDOWN OF TAX BETWEEN RECURRING AND EXCEPTIONAL OPERATIONS Corporate income tax is broken down as follows:

2017

2016

(in thousands of euros)

Tax on recurring operations Tax on exceptional operations Impact of tax consolidation Tax charge from tax reassessments

8,689 1,434 -8,568

14,611

-721

-11,059

-

185

Research tax credit Other tax expenses Other tax credits

-14,904 -2,424

-8,695 2,868

-540

-557

TOTAL

-16,314

-3,368

Other tax expenses includes in particular the accrued income relating to the request for the refund of the 3% contribution on dividends paid from 2015 to 2017.

4.8.4. DEFERRED AND UNREALISED TAX ITEMS

Basis

2016

2017

Assets

Liabilities

Assets

Liabilities

(in thousands of euros)

I. CERTAIN OR CONTINGENT DIFFERENCES Temporary non-deductible expenses To be deducted the following year p employee profit-sharing To be deducted thereafter p provision for post-employment benefits p provision for foreign exchange losses p organic tax

-

- -

-

- -

2,175

2,255

57,887

- - -

63,194 10,332

- - -

7,173 8,950

p other

6,210

Temporary non-taxable income p capital gains on mergers/conversions

- -

- -

- -

6,467

p deferred long-term capital gains

-

Deducted expenses (or taxed income) for tax purposes that has not been recognised p foreign currency translation losses

-

7,173

-

10,332

p foreign currency translation gains

8,283

- - -

9,082

- - -

p deferred charges

- -

- -

Other

TOTAL

84,468

7,173

91,073

16,799

II. ITEMS TO BE OFFSET Losses that may be carried forward for tax offset

91,227

- -

41,974

-

Long-term capital losses

-

-

-

III. CONTINGENT TAX ITEMS Capital gains on non-depreciable assets contributed on merger

- -

148,729

- -

148,729

Special reserve for construction profits

-

-

214

SOPRA STERIA REGISTRATION DOCUMENT 2017