Sopra Steria - 2018 Registration document

PARENT COMPANY FINANCIAL STATEMENTS 5

BALANCE SHEET

180 181 182

INCOME STATEMENT

CASH FLOW STATEMENT

1. COMPANY DESCRIPTION 2. SIGNIFICANT EVENTS Restructuring operations

183

183 183 183 183 183 184 184 184 184 184 185 185 185 185 185 186 186 186 186 189 190 195 195 196 196 196 197 197 199 199 200 200 201 202 202 204 204 204 204 205 206 207 191 191

2.1. 2.2.

We Share 2018 employee share ownership plan

3. ACCOUNTING PRINCIPLES AND POLICIES

3.1. 3.2. 3.3. 3.4. 3.5. 3.6. 3.7. 3.8. 3.9.

Intangible assets

Property, plant and equipment

Equity interests

Inventories and work in progress

Trade receivables

Foreign currency transactions

Financial instruments

Short-term investment securities and cash Plans to issue free shares by delivering existing shares

3.10. Provisions for contingencies and losses

3.11. Revenue

3.12. Exceptional items

3.13. Consolidated financial statements 4. NOTES TO THE BALANCE SHEET

4.1. 4.2. 4.3.

Non-current assets

Other assets

Equity

4.4. Provisions for contingencies and losses

4.5.

Liabilities

5. NOTES TO THE INCOME STATEMENT

5.1. 5.2. 5.3. 5.4. 5.5. 5.6.

Operating income

French tax credit for competitiveness and jobs (CICE)

Financial items Exceptional items

Employee profit-sharing and incentives

Corporate income tax

6. OTHER INFORMATION Information on finance leases Off balance sheet commitments 6.4. Accrued income and expenses Retirement benefit obligations 6.6. Employee share ownership plan 6.5. 6.1. 6.2. 6.3.

Maturities of receivables and payables at the balance sheet date

6.7.

Compensation of Directors and company officers

6.8. Workforce

6.9. Exceptional events and legal disputes

6.10. Subsequent events

6.11. Subsidiaries and equity interests

6.12. Summary of results for the last five financial years 6.13. Maturity schedule of trade payables and receivables

STATUTORY AUDITORS’ REPORT ON THE PARENT COMPANY FINANCIAL STATEMENTS STATUTORY AUDITORS’ SPECIAL REPORT ON RELATED-PARTY AGREEMENTS AND COMMITMENTS

208

212

179

SOPRA STERIA REGISTRATION DOCUMENT 2018