Sopra Steria - 2019 Universal registration document

6 2019 PARENT COMPANY FINANCIAL STATEMENTS Notes to the balance sheet

Impairment of equity interests b. In accordance with CRC Regulation 2002-10, issued by the Comité de la Réglementation Comptable (the French accounting regulation committee), on the depreciation, amortisation and impairment of fixed assets, the following changes in impairment charges were recognised in financial year 2019:

Impairment (beginning of period)

Impairment (end of period)

Charges

Reversals

(in thousands of euros)

Steria Medshore (Morocco) Sopra Steria A/S (Denmark) CS Communication & Systèmes

1,018 3,135 5,649 4,474

- -

- - -

1,018 3,135 5,659 2,168

11

Other

167 178

2,474 2,474

TOTAL

14,275

11,980

Impairment in the amount of €2.474 million on treasury shares was entirely reversed during the financial year due to changes in the share price.

Subsidiaries and equity interests c.

Carrying amount of shares held (including merger deficit)

Loans and advances granted by the Company

Guaran- tees and securities given

Other share- holders’ equity

Dividends received by the Company

% of capital held

Revenue excluding

Share capital

Company (in thousands of euros)

Gross

Net

VAT Results

Subsidiaries Sopra Banking Software (France) Sopra HR Software (France) Sopra Steria Holdings Ltd (United Kingdom) Sopra Steria Group SpA (Italy) Sopra Steria España SAU (Spain) Sopra Steria AB (Sweden) Sopra Steria AG (Switzerland) Sopra Steria A/S (Denmark) Sopra Steria Benelux (Belgium) Sopra Steria AS (Norway) Sopra Steria SE (Germany) Sopra Steria Asia (Singapore) Sopra Steria Infrastructure & Security Services (France) Steria Medshore SAS (Morocco) Sopra Steria Polska Z o.o. (Poland) Sopra Steria UK Corporate Ltd (United Kingdom) Beamap (France)

161,867 -42,935 13,110 42,434

100 238,619 238,619 181,863 24,923 270,768 -48,891

-

100 3,171 3,171

-

7,100 174,420 16,600

7,997

20,972 194,022 3,660 3,985 24,000 47,877 670 16,943 4,243 4,347 1,339 2,178 9,138 5,467 2,028 33,927 10,000 20,531 1,324 6,118 10 504

100 388,753 388,753 100 12,503 12,503 100 116,747 116,747 100 2,775 2,775 100 33,673 33,673 99 37,561 37,561 100 12,220 9,086 99 45,756 45,756 100 126,303 126,303 100 183,153 183,153 100 3,590 3,590

- - - - - - - - -

-

-

-5,930

-

- 84,959 3,601 - 208,093 4,292

3,294 9,600

- -

2,813 -131

400

-

75

-

4,607 44,668 1,694

3,151

536 10,939

263

- -

- 67,071 2,367

6,083 283,149 24,686

10,623

- 18,000 343,835 10,464

5,200

- 47,260 19,842

503

-

26,155 -189

100 39,617 39,617

-

- 269,411 6,906

- -

652

987

100 2,688 1,671 1,172

-

-

-25

4,331 3,767

100 10,800 10,800

-

- 31,396 2,755

2,383

20,961 247,747

100 389,600 389,600 100 100,000 100,000 88 46,709 46,709

- - - - - -

-

- 28,256

-

CIMPA (France) Tecfit (France)

152 15,052 833 11,637

- 121,781 5,794

7,000

- - -

484

-36

- - - -

Sopra Steria Services (France)

10 10

-6 -5

100 100

10 10

10 10

- -

-1 -1

XYZ 12 2016 (France)

Sopra Financial Technology Equity interests CS Communication & Systèmes

22,940 13,551

51 22,624 22,624

- 190,983 2,845

N/A N/A

11 15,548 9,888 33 73,859 73,859 10 4,400 4,400

- - -

-

N/A N/A

-

Axway Software

42,420 218,691

- 164,465 14,167

2,765

COMECO

N/A N/A

-

N/A N/A

-

236

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2019