Sopra Steria - 2019 Universal registration document

6 2019 PARENT COMPANY FINANCIAL STATEMENTS Notes to the balance sheet

Technical merger losses allocated to goodwill After allocation, technical losses on mergers are recognised in a p specific account by the relevant asset category to facilitate their monitoring over time. Technical losses on mergers are depreciated using the same rules p and under the same terms as the assets to which they relate.

Each share of the merger loss allocated to an underlying asset is p tested for impairment and written down whenever the current value of the underlying asset falls below its carrying amount plus the share of the merger loss allocated. The impairment loss is charged firstly to the share of the technical merger loss. Goodwill impairment therefore also includes impairment losses p charged to the portion of the technical merger loss allocated to goodwill.

PROPERTY, PLANT AND EQUIPMENT 5.1.2.

Gross value (beginning of period)

Gross value (end of period)

Acquisitions

Disposals

(in thousands of euros)

Land

323

- -

- -

323

Buildings

6,829 4,821

6,829 3,828

Technical installations

43

1,036

Sundry fittings

85,700

2,772

194

88,278

Vehicles

87

-

-

87

Office furniture and equipment Other property, plant and equipment

41,793

1,610

19

43,384

14

-

- -

14

Fixed assets in progress TOTAL FIXED ASSETS

2,220

3,921 8,345

6,140

141,787

1,249

148,884

Depreciation and provisions (beginning of period)

Depreciation and provisions (end of period)

Charges

Reversals

(in thousands of euros)

Land

156

10

- -

166

Buildings

6,125 3,755

104 638

6,229 3,357

Technical installations

1,036

Sundry fittings

45,467

7,838

194

53,111

Vehicles

73

13

-

86

Office furniture and equipment Other property, plant and equipment

26,558

2,782

19

29,321

- -

- -

- -

- -

Fixed assets in progress TOTAL AMORTISATION AND PROVISIONS

82,134

11,385

1,249

92,269

Property, plant and equipment consists of: land and buildings: Sopra Steria Group owns three buildings at p the Annecy-le-Vieux site; office furniture, fixtures and equipment: This item refers to p equipment on premises leased by Sopra Steria Group in major French cities. Some IT equipment is acquired on three- or four-year leases and is not included under Property, plant and equipment in the parent company financial statements.

All properties other than the buildings at the Annecy-le-Vieux site are leased. Property, plant and equipment is recognised in the balance sheet at cost. Depreciation is calculated using the straight-line method over the useful lives assigned to each category of fixed assets.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2019