Sopra Steria - 2018 Registration document

INDEX

Financial terms

Page(s)

Financial instruments Fixed compensation

114, 117, 128, 141, 155, 159, 161- 175, 162, 179, 185, 193-194, 221, 262, 264

64, 69-73, 87, 246 Foreign currency translation – Liability 117, 120, 128-130, 133, 136, 138, 142, 152, 154, 156, 168, 177, 180, 195, 202, 234 Free share allotment plan 218 Free shares 135, 179, 183, 185, 188, 203, 221-22, 224, 252 General Meeting

3, 11, 12, 13, 46, 48, 49, 51- 76, 88, 135, 167, 171, 175, 177, 190, 203, 208- 213, 215, 218- 221, 223- 226, 227, 228, 234- 241, 243- 253 2, 5, 11, 19, 27, 29, 38, 40, 42, 45-76, 77, 79, 81, 88, 89, 93, 99, 102-103, 210, 220, 234, 235, 246

Governance

Hedge accounting Human Resources

155-156, 159-160, 162, 193-194

2, 4, 10, 11, 16, 19, 20, 23, 27-30, 34, 36, 39, 40-41, 43, 48-49, 55, 57, 81, 99-101, 105, 123, 146 63, 108, 126-127, 140- 145, 148-151, 165, 176, 180-181, 184-185, 188- 190, 196, 209

Impairment

Impairment testing Independent Directors

63, 144-145, 176

11, 48-50, 62-64, 76, 220

Individual financial statements

244- 245, 248

Intangible assets Integration plan Interest rate risk Internal control

108, 112, 113, 118, 123, 138, 143, 145- 146, 164- 165, 167, 179-180, 182- 184, 186-187, 198

16

128, 156, 159, 161, 231

10, 15, 28- 43, 62-64, 78, 81, 84, 93, 99-101, 102, 105, 175, 177, 178, 208-211, 232, 235, 241

Internal control procedures Internal rules and regulations

175, 178, 208-211, 235, 241 48, 61- 65, 100, 234-235, 237

Investments

2, 15, 16, 19, 24- 25, 30, 36, 50, 69, 110, 113, 119, 118- 119, 140- 141, 145, 147- 150, 152- 153, 159, 163, 165- 167, 170, 180, 182, 188, 193, 196, 199, 209, 212, 217, 219, 230- 231, 235, 258, 260

Issuer Lessor

1, 61, 261 148, 154

Liquidity agreement

153, 159, 167, 188, 220- 221, 240, 247, 249

Liquidity risk

156, 23

Major shareholders Management Board

50, 235, 261

236

Management Committee

11, 27

Minutes

63- 65, 235, 238, 251

Non-current assets

110, 113, 116, 127, 145, 150, 166, 168, 179-180, 186, 199

Off balance sheet commitments

63, 113, 171, 179-201

Ordinary General Meeting Organisational structure

70- 72, 190, 225, 234-239, 243 – 248 11, 29-31, 37, 99-101, 123, 260

Other assets

131, 145, 151, 179, 189

Other current liabilities

110, 113, 116, 125, 138, 139, 143, 155, 166

Other liabilities

142-143, 180, 195, 199

Parent company financial statements

179- 213, 222, 264 186- 187, 233, 260

Patents Pension

36, 70, 72, 75-76, 109, 112, 127- 133, 164-165, 167, 177, 191, 196, 201, 231, 246, 258, 261

Performance shares

62, 64, 70- 74, 168, 203, 221, 246, 252

Plan assets

129-133, 177, 202

Post-employment benefits

127- 128, 136, 177, 198

Principal markets

260

Profit-sharing and incentives

179, 181, 197

Provisions

36, 108, 110, 112-113, 118, 125-126, 137-138, 151, 164-165, 179-182, 185, 187, 190-192, 206, 209, 232-233, 256, 259 28, 31, 41, 50, 81, 88, 90, 92, 97, 99-101, 106, 108, 115, 126, 165, 170, 181, 186, 207, 229, 260

Purchases

Recoverable amount

118, 140, 145, 149-150, 176

Related-party agreements Research and development

62, 245

15, 23-24, 184, 186-187, 258, 260

Research and development costs

184, 186-187

Risk management

10-11, 15, 19, 28-29, 31, 33, 37-42, 48-49, 62-64, 81, 93, 99-101, 105, 113, 152, 155-156, 161, 178, 183, 194, 210, 230-232, 262

256

SOPRA STERIA REGISTRATION DOCUMENT 2018