Sopra Steria - 2018 Registration document

2018 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

5.4.1. Free performance share plans Expenses related to free share plans totalled €4.5 million (compared with €4.8 million in 2017).

Information on the rules of the various free share plans is set out below:

Former Steria plans

Sopra Steria plans

Plan 13

June 2016 plan February 2017 plan February 2018 plan

Date granted by General Management and/or the Board of Directors Number of shares that may be granted Exchange ratio between Sopra Steria and Steria shares: # of Steria shares for 1 Sopra Steria share

15 October 2014

24 June 2016

24 February 2017*

16 February 2018

79,500

88,500

109,000*

128,000

4

Not applicable

Not applicable

Not applicable

1 January 2015 to 31 December 2016

1 January 2016 to 31 December 2018

1 January 2017 to 31 December 2019 24 February 2017 to 31 March 2020 inclusive*

1 January 2018 to 31 December 2020

Performance measurement period

3 years (French grantees)

24 June 2016 to 31 March 2019 inclusive

16 February 2018 to 31 March 2021 inclusive

Vesting period

4 years (other grantees)

2 years (French grantees)

None

None

None

Mandatory holding period following the grant of shares

None (other grantees) 1) Change in Sopra Steria Group’s consolidated revenue in 2015 and 2016 2) Level of the Group’s operating profit on business activity in 2015 and 2016

1) Consolidated revenue growth in 2016, 2017 and 2018 2) Level of consolidated operating profit on business activity in 2016, 2017 and 2018 3) Level of consolidated free cash flow in 2016, 2017 and 2018

1) Consolidated revenue growth in 2017, 2018 and 2019 2) Level of consolidated operating profit on business activity in 2017, 2018 and 2019 3) Level of consolidated free cash flow in 2017, 2018 and 2019

1) Consolidated revenue growth in 2018, 2019 and 2020 2) Level of consolidated operating profit on business activity in 2018, 2019 and 2020 3) Level of consolidated free cash flow in 2018, 2019 and 2020

Performance conditions stipulated in the plan

Number of potential shares that could have been granted as at 1 January 2018 Number of shares granted in 2018 Number of shares cancelled in 2018

32,500 31,900

68,810

86,940

- -

-

-

600

16,192

19,508

30,001

Number of shares vested at 31 December 2018

-

-

-

-

Number of potential shares that could have been granted as at 31 December 2018

-

52,618

67,432 112.85*

97,999 153.80

Share price Risk-free rate

15.30

97.63

0.32%/0.15%

-

-

-

Dividends Volatility

2.5%

2.5%

2.5%

2.2%

N/A

N/A

N/A

N/A

(Expense)/Income recognised in the income statement for the financial year in millions of euros

-

-0.9

-1.0

-2.7

* Including 5,000 shares granted following the Board of Directors’ decision at its meeting on 25 October 2017. The share price at that date was €157.

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SOPRA STERIA REGISTRATION DOCUMENT 2018