Sopra Steria - 2018 Registration document

PARENT COMPANY FINANCIAL STATEMENTS Notes to the income statement

5.6.4. DEFERRED AND UNREALISED TAX ITEMS

Basis

2018

2017

Assets

Liabilities

Assets

Liabilities

(in thousands of euros)

I. CERTAIN OR CONTINGENT DIFFERENCES Temporary non-deductible expenses To be deducted the following year:

p Employee profit-sharing

-

- -

-

- -

Organic tax

2,586

2,255

p

To be deducted thereafter:

p Provision for post-employment benefits p Provision for foreign exchange losses p Amortisation of intangible assets

67,798

- - - -

63,194 10,332

- - - -

5,519

429

-

Other

4,038

6,210

p

Temporary non-taxable income

p Capital gains on mergers/conversions p Deferred long-term capital gains

- -

6,467

- -

6,467

-

-

Deducted expenses (or taxed income) for tax purposes that have not been recognised

p Foreign currency translation losses p Foreign currency translation gains

-

6,572

-

10,332

9,597

- - -

9,082

- - -

Deferred charges

- -

- -

p

Other

TOTAL

89,967

13,039

91,073

16,799

II. ITEMS TO BE OFFSET Losses that may be carried forward for tax offset

- -

29,744

41,974

- -

Long-term capital losses

-

-

III. CONTINGENT TAX ITEMS Capital gains on non-depreciable assets contributed on merger

- -

148,729

- -

148,729

Special reserve for construction profits

-

-

198

SOPRA STERIA REGISTRATION DOCUMENT 2018