Sopra Steria - 2019 Universal registration document

5 2019 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Change in WCR items without cash impact

Of which: Items not included in WCR

Of which: WCR items

Impact on cash flow statement

Net change

Foreign exchange

31/12/2019 31/12/2018

Other -60.5 -79.8

(in millions of euros)

Other current liabilities Current liabilities Liabilities related to non-current assets classified as held for sale

-918.8

-796.4 -122.4

-23.1 -25.1

-99.4

-4.0

34.8 38.5

-1,507.2 -1,351.2 -156.0

-130.9

-12.6

-

-

-

-

-

-

-

-

Total liabilities

-1,629.6 -1,458.3 -171.3

-36.0 -13.3

-135.3 -107.2

-17.1

-92.4 -79.0

25.9 25.3

TOTAL WCR

-181.8

-61.3 -120.5

-3.0

Other cash flows in the consolidated cash flow statement 13.3. Beyond the changes presented in the Change in net financial debt payments on borrowings comprised €181.4 million for the table, the consolidated cash flow statement presented on page 156 repayment of the bond issued in 2013. Other repayments mainly was affected by movements related to financing activities. Proceeds concerned the impact of sales of trade receivables with from new borrowings mainly arose from the refinancing completed deconsolidation carried out in 2018 for €68.1 million, as well as on 5 July 2019 for €250 million (see Note 12.3.1). Conversely, the medium-term loan and the NEU CP programme.

EQUITY AND EARNINGS PER SHARE NOTE 14

Equity 14.1. The consolidated statement of changes in equity is presented on page 155. Changes in share capital 14.1.1. At 31 December 2019, Sopra Steria Group had a share capital of €20,547,701, the same as at 31 December 2018. It is represented by 20,547,701 fully paid-up shares with a par value of €1 each. Transactions in treasury shares 14.1.2. At 31 December 2019, the value of treasury shares recognised as a deduction from consolidated equity was €46.1 million, consisting of 287,640 shares, including 260,933 shares held by UK trusts falling within the consolidation scope and 26,707 shares acquired by Sopra Steria Group, 2,639 of which were acquired under the liquidity agreement and the rest of which were acquired to make any potential share-based payments. This value also includes €16.9 million relating to the Group’s commitment to acquire shares on the market for its free performance share plans (see Note 5.4.1)

All of the Sopra Steria Group shares held by the parent company or any of its subsidiaries are recognised at their acquisition cost, deducted from consolidated equity. Dividends 14.1.3. At Sopra Steria Group’s General Meeting of 12 June 2019, the shareholders resolved to distribute an ordinary dividend of €38.0 million in respect of financial year 2018, equating to €1.85 per share. The dividend was paid on 4 July 2019 for a total of €37.6 million, net of the dividend on treasury shares. The dividend paid in financial year 2018 in respect of financial year 2017 was €49.2 million, equating to €2.40 per share. Accumulated translation reserves 14.1.4. In line with the principles described in Note 1.4.2.b, accumulated translation reserves include the gains or losses arising on translation from the functional currencies of the Group’s entities to the presentation currency as well as the currency hedging effects of net investments in foreign operations. Movements are recorded in Other comprehensive income. Accumulated translation reserves also reflect the translation effects of gains or losses on disposals of foreign operations.

210

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2019

Made with FlippingBook - Online catalogs