Sopra Steria - 2018 Registration document

2018 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

❙ CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE PERIOD ENDED 31 DECEMBER 2017

2017 before IFRS 15

2017 after IFRS 15

Impact

(in millions of euros)

Consolidated net profit

173.3

1.9

175.1

Other comprehensive income: Subtotal of items recognised in equity and not reclassifiable to profit or loss

60.0 -44.7 -53.8

-

60.0 -44.6 -53.7

Translation differences

0.1 0.1 0.1 2.0 0.9 1.1

Subtotal of items recognised in equity and reclassifiable to profit or loss

Other comprehensive income, total net of tax

6.2

6.3

COMPREHENSIVE INCOME Non-controlling interests Attributable to the Group

179.5

181.5

-

0.9

179.5

180.6

❙ CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2017 Contract costs are recognised as work in progress within Other current assets . Customer contract assets (previously called Accrued income ) and Customer contract liabilities (previously called Deferred income ) are presented within assets and liabilities, respectively, in the consolidated statement of financial position as part of Trade receivables and related accounts and Other current liabilities .

31/12/2017 before IFRS 15

31/12/2017 after IFRS 15

Assets (in millions of euros)

Impact

Deferred tax assets Non-current assets

115.4

-0.3 -0.3

115.1

2,247.1 1,137.8

2,246.8 1,147.1

Trade receivables and related accounts

9.3

Other current assets Current assets TOTAL ASSETS

256.4

-10.2

246.3

1,556.6 3,803.8

-0.9 -1.2

1,555.8 3,802.6

31/12/2017 before IFRS 15

31/12/2017 after IFRS 15

Liabilities and equity (in millions of euros)

Impact

Consolidated reserves and other reserves

484.7 171.4

-2.8

481.9 172.5

Profit for the year

1.1

Equity attributable to the Group

1,208.2

-1.7 -1.0 -2.8 -0.8 -0.8

1,206.5

Non-controlling interests

31.8

30.7

TOTAL EQUITY

1,240.0

1,237.2

Deferred tax liabilities Non-current liabilities Other current liabilities Current liabilities TOTAL LIABILITIES

16.8

16.0

915.3

914.5

1,089.6 1,648.5 2,563.8 3,803.8

2.4 2.4 1.6

1,092.0 1,650.9 2,565.4 3,802.6

TOTAL LIABILITIES AND EQUITY

-1.2

116

SOPRA STERIA REGISTRATION DOCUMENT 2018