Sopra Steria - 2018 Registration document

2018 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

5.5. Compensation of senior management (related parties)

31/12/2018

31/12/2017

(in millions of euros)

Short-term employee benefits Post-employment benefits Other long-term employee benefits End-of-contract bonuses Equity compensation benefits

2.5

2.5

- - -

- - -

0.3 2.8

0.3 2.8

TOTAL

Post-employment benefits correspond to retirement benefits established in accordance with collective bargaining agreements (see Note 5.3.1). There are no obligations toward senior executives with respect to post-employment benefits or other long-term employee benefits.

The compensation information provided in the table above relates to the Chairman of the Board of Directors, the Chief Executive Officer and all Directors holding a salaried position within the Group.

NOTE 6 CORPORATE INCOME TAX

6.1. Tax expense

2018

2017

(in millions of euros)

Current tax Deferred tax

-79.3

-57.4 -16.4 -73.9

-2.7

TOTAL

-82.0

a. Current tax The Group determines its current tax expense by applying the tax laws in force in countries where its subsidiaries and associates conduct their business and generate taxable revenues. The tax laws applied are those enacted or substantively enacted at the end of the reporting period. b. Deferred tax Deferred tax is recognised on all temporary differences between the tax base and the carrying amount of assets and liabilities on consolidation. Deferred tax assets are only recognised if it is probable that they will be recovered as a result of taxable profit expected in future periods within a reasonable time frame.

They are reviewed at the end of each reporting period. Tax assets and liabilities are measured based on the tax rates enacted or substantively enacted applicable to the reporting period during which the asset will be realised or the liability settled. Their effect is recognised in profit or loss as Deferred tax unless it relates to items recorded under Other comprehensive income , in which case the effect is also included among gains and losses recognised directly in equity. Deferred tax assets and liabilities, regardless of their expiry date, are offset when: p the Group has the legal right to settle current tax amounts on a net basis; and p the deferred tax assets and liabilities relate to the same tax entity.

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SOPRA STERIA REGISTRATION DOCUMENT 2018