Sopra Steria - 2019 Universal registration document
2019 CONSOLIDATED FINANCIAL STATEMENTS 5 Notes to the consolidated financial statements
Notes to the consolidated financial statements
The Group’s consolidated financial statements for the year ended 31 December 2019 were approved by the Board of Directors at its meeting held on 9 April 2020. The notes to the financial statements form an integral part of the consolidated financial statements
Note 1
Accounting policies Basis of preparation
158 158 158 160
Leases Note 9
190 190
1.1. 1.2. 1.3. 1.4.
9.1. 9.2.
Right-of-use assets by category of leased assets Breakdown of lease liabilities by maturity
Application of new standards and interpretations Material estimates and accounting judgments Format of the financial statements and foreign
191
Note 10
Equity-accounted investments
191 191 191 193 193 194 194 194 195 195 197 199 207 207 209
currency translation
160
10.1. 10.2.
Net profit from associates
Carrying amount of investments in associates
Note 2
Scope of consolidation
161 162 163 164 164 165 165
2.1. 2.2.
Main acquisitions
Provisions and contingent liabilities Note 11
Other changes in scope
11.1. 11.2.
Current and non-current provisions
Contingent liabilities
Segment information Note 3
3.1. 3.2. 3.3.
Results by reporting unit
Note 12
Financing and financial risk management Financial income and expenses Cash and cash equivalents Financial debt – Net financial debt Derivatives reported in the balance sheet
Revenue by geographic area
12.1. 12.2. 12.3. 12.4. 12.5.
Non-current assets by geographic area
Operating profit Note 4
166 166
4.1. 4.2.
Breakdown of revenue by reporting unit Other operating income and expenses included
Financial risk management
in Operating profit
168
Note 13
Cash flows
13.1. 13.2. 13.3.
Change in net financial debt
Employee benefits and share-based payments Note 5
169 169 169 170 176 178 178 178 179 180 181 181 183 184 184 185
Reconciliation of WCR with the cash flow statement Other cash flows in the consolidated cash flow
5.1. 5.2. 5.3. 5.4. 5.5.
Staff costs Workforce
statement
210
Retirement benefits and similar obligations
Share-based payments
Note 14
Equity and earnings per share
210 210 212
Compensation of senior management (related parties)
14.1. 14.2.
Equity
Earnings per share
Corporate income tax Note 6
6.1. 6.2. 6.3.
Tax expense
Note 15
Related-party transactions
213
Reconciliation of statutory and effective tax expense
15.1.
Transactions with equity-accounted associates
and non-consolidated entities Subsidiaries and equity interests
213 213
Deferred tax assets and liabilities
15.2.
Note 7
Components of the working capital requirement and other financial assets and liabilities
Note 16
Off balance sheet commitments
213 213 214
7.1. 7.2. 7.3. 7.4. 7.5.
Other non-current financial assets Trade receivables and related accounts
16.1. 16.2.
Commitments given related to current operations
Commitments received
Other current assets
Other non-current liabilities Other current liabilities
Note 17
Subsequent events
214
Note 18
List of group companies
214
Property, plant and equipment Note 8 and intangible assets
185 185 187 189
Note 19
Statutory Auditors’ fees
217
8.1. 8.2. 8.3.
Goodwill
Other intangible assets
Property, plant and equipment
157
SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2019
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