Sopra Steria - 2019 Universal registration document

6 2019 PARENT COMPANY FINANCIAL STATEMENTS Notes to the income statement

DEFERRED AND UNREALISED TAX ITEMS 4.5.3.

Basis

2019

2018

Assets

Liabilities

Assets

Liabilities

(in thousands of euros)

I. Certain or contingent differences Temporary non-deductible expenses To be deducted the following year Employee profit-sharing p To be deducted at a later date Provision for post-employment benefits p Provision for foreign exchange losses p Amortisation of intangible assets p Temporary non-taxable income Capital gains on mergers/conversions p Deferred long-term capital gains p C3S p Other p

-

- -

-

- -

2,599

2,586

73,170

- - - -

67,798

- - - -

2,411

5,519

857

429

3,212

4,038

- -

6,467

- -

6,467

-

-

Deducted expenses (or taxed income) for tax purposes that have not been recognised Foreign currency translation losses p

-

3,469

-

6,572

Foreign currency translation gains p

5,985

- - -

9,597

- - -

Deferred expenses p

- -

- -

Other

TOTAL

88,234

9,936

89,967

13,039

II. Items to be applied Losses that may be carried forward for tax offset

- -

109,363

- -

29,744

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

-

-

232

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2019