Sopra Steria - 2018 Registration document

PARENT COMPANY FINANCIAL STATEMENTS Notes to the balance sheet

Amortisation and provisions (beginning of period)

Amortisation and provisions (end of period)

Changes in

scope Charges Reversals

(in thousands of euros)

Research and development costs Concessions, patents and similar rights

3,525

-

-

- - - - -

3,525

34,839 54,241

15,982

4,648

55,469 55,054

Goodwill

813

-

Other intangible assets

-

-

429

429

TOTAL AMORTISATION AND PROVISIONS

92,605

16,795

5,077

114,476

Technical losses arising from the mergers of ITI and Cassiopae Real Estate Paris were allocated as follows: p €2.250 million to an amortisable intangible asset relating to technology; p €19.768 million to other intangible assets with an unlimited life. Research and development costs for software and solutions, which totalled €20.629 million in 2018, are recognised as expenses.

Intangible assets comprise:

p research and development costs; p software acquired or contributed;

p goodwill acquired or contributed during mergers.

4.1.2. PROPERTY, PLANT AND EQUIPMENT

Gross value (beginning of period)

Inter- account transfers

Gross value (end of period)

Changes in scope Acquisitions Disposals

(in thousands of euros)

Land

323

- -

- -

- -

- - -

323

Buildings

6,829 4,427

6,829 4,821

Technical installations

373 361

61

40

Sundry fittings

70,139

12,925

158

2,433

85,700

Vehicles

87

-

-

-

-

87

Office furniture and equipment Other property, plant and equipment

37,215

3

3,327

102

1,349

41,793

14

- -

-

- -

-

14

Fixed assets in progress TOTAL FIXED ASSETS

4,638

1,363

-3,782

2,220

123,672

738

17,677

300

-

141,787

Depreciation and provisions (beginning of period)

Inter- account transfers

Depreciation and provisions (end of period)

Changes in scope Charges Reversals

(in thousands of euros)

Land

146

- -

10

- -

- - - - - - - - -

156

Buildings

6,020 2,778

105 822

6,125 3,755

Technical installations

194 131

39

Sundry fittings

38,119

7,375

158

45,467

Vehicles

56

-

17

-

73

Office furniture and equipment Other property, plant and equipment

24,000

1

2,658

102

26,558

- -

- -

- -

- -

- -

Fixed assets in progress

TOTAL DEPRECIATION AND PROVISIONS

71,119

326 10,987

299

82,134

Property, plant and equipment consists of:

Some IT equipment is acquired on three- or four-year leases and is not included under Property, plant and equipment in the parent company financial statements. All properties other than the buildings at the Annecy-le-Vieux site are leased.

p land and buildings: Sopra Steria Group owns three buildings at the Annecy-le-Vieux site; p office furniture, fixtures and equipment: This item refers to equipment on premises leased by Sopra Steria Group in major French cities.

187

SOPRA STERIA REGISTRATION DOCUMENT 2018