Sopra Steria - 2018 Registration document

2018 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

6.3. Deferred tax assets and liabilities

6.3.1. Change in net deferred tax

Change through profit or loss

Change through OCI

Currency translation effect

Scope effect

01/01/2018

Other 31/12/2018

(in millions of euros)

Deferred tax arising from: Intangible assets Property, plant and equipment Non-current financial assets Inventories, services in progress and outstanding invoices

-35.9

3.2 1.2

- - -

-9.6 -0.1

0.2

-

-42.1

2.9

-0.1

-0.8

3.1

-0.6

-0.7

-

0.1

0.8

-0.5

-1.5

-0.8 -0.6

- -

0.4

- - - - - -

- - - - - - -

-1.9

Other current assets

1.9

- - - - - - - - - -

1.3

Derivatives

-0.3

0.5 0.5

-1.0

-0.8

p With impact on the income statement

0.3

-

0.9

With impact on OCI

-0.6

-

-1.0

-1.6 -0.7 74.4 16.6 57.9 11.0 33.2 79.6 2.5

p

Financial debt

0.2

-0.8

-

Retirement benefit obligations

80.4 15.1 65.3 -1.5 49.3 99.1 4.3

0.9 0.9

-6.7

-0.2

p With impact on the income statement

-

0.2

0.4

With impact on OCI

-

-6.7

-0.4

-0.4

p

Provisions

-2.2 13.0 -16.3

- - -

-

0.4

Other current liabilities Tax loss carryforwards

-0.3

-0.2

0.2

-

-

Net deferred tax asset/(liability)

-2.7

-7.7

-9.1

-0.2

0.2

Deferred tax included in assets held for sale Net deferred tax asset/(liability) reported in the balance sheet Of which: Deferred tax recognised in profit or loss Deferred tax recognised in equity (OCI)

-

-

-

-

-

-

-

99.1

-2.7

-7.7

-9.1

-0.2

0.2

79.6

34.4 64.7 -0.6

-2.7

-

-9.1

0.2

0.6

23.4 56.2 -1.6

- -

-8.1 -1.0

- -

-0.4

- -

p Reclassifiable to profit or loss p Not reclassifiable to profit or loss (retirement benefit obligations)

-

65.3

-

-7.1

-

-0.4

-

57.9

6.3.2. Deferred tax assets not recognised by the Group

31/12/2018

31/12/2017

(in millions of euros)

Tax losses carried forward Temporary differences

28.2

33.3

-

-

TOTAL

28.2

33.3

138

SOPRA STERIA REGISTRATION DOCUMENT 2018