Sopra Steria - 2019 Universal registration document

6 2019 PARENT COMPANY FINANCIAL STATEMENTS Company description

Company description 1.

Sopra Steria Group is the parent company of the Sopra Steria group. Its registered office is located at 3 Rue du Pré Faucon in Annecy-le-Vieux, where its consolidated financial statements may be consulted. It performs a number of roles: it operates as a holding company, holding financial interests through p which it has direct or indirect control over Group companies;

It implements the Group’s funding policy, and as such ensures that the funding requirements of its subsidiaries are met. It also centrally manages market risks to which it and its subsidiaries are exposed. it operates in consulting, systems integration, software and other p solutions mainly delivered in France.

Significant events 2.

On 5 July 2019, the Company completed a €250 million bond issue to top-tier institutional investors, composed of two tranches: one 7-year €130 million tranche with a fixed coupon of 1.749%, and one 8-year €120 million tranche with a fixed annual coupon of 2%. The proceeds from this bond issue were partly used to refinance the bond issued by Groupe Steria SCA in 2013, which matured on 12 July 2019.

On 2 August 2019, the Company acquired 51% of the share capital of Sopra Financial Technology GmbH, the entity tasked by German banking network Sparda’s cooperative banks with the development, maintenance and operation of their shared information system, for €22.624 million.

Accounting policies 3.

The financial statements for the period under review were prepared and are presented in accordance with the accounting methods in force within the Company and in compliance with the principles laid down in articles 121–1 and 121-5 et seq. of France’s 2014 national chart of accounts (plan comptable général). Accounting conventions have been applied in accordance with the provisions of the French Commercial Code and ANC Regulation 2018-07 on the revision of the national chart of accounts applicable at the period-end. Generally accepted accounting principles were applied on a prudent basis and in accordance with the following underlying assumptions: going concern basis; p consistency of accounting methods from one year to the next; p accrual basis; and p

in accordance with general guidelines for the preparation and p presentation of parent company financial statements. No changes were made to accounting policies during the periods under review. Foreign currency income and expense items are recorded at their euro equivalent at the transaction date. Foreign currency receivables and payables are recorded in the balance sheet at their euro equivalent determined using the closing exchange rate. Any gains or losses arising on the retranslation of foreign currency receivables and payables are recorded in the balance sheet under Translation adjustments. The Company also prepares consolidated financial statements. The Group consists of Sopra Steria Group (the parent company) and its subsidiaries as well as the Group’s share in associates.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2019