Sopra Steria - 2019 Universal registration document

6. 2019 Parent Company Financial Statements

Integrated presentation of Sopra Steria

1

223 224 225 226 227 227 227 228 233 247

Message from the Chairman

2 3 4 5 6 7 8 9

Cash flow statement Income statement

Key figures for 2019

History and corporate plan Our mission and values Corporate responsability

Balance sheet

Company description 1. Significant events 2. Accounting policies 3.

Governance

Business model and...

Notes to the income statement 4. Notes to the balance sheet 5.

... The value creation chain

Breackdown of operations and employees

10

Other information 6.

Strategy and objectives

11

STATUTORY AUDITORS’ REPORT ON THE PARENT COMPANY FINANCIAL STATEMENTS 251 STATUTORY AUDITORS’ SPECIAL REPORT ON RELATED-PARTY AGREEMENTS 255 7. Share ownership structure 257 General information 1. 258 Share ownership structure 2. 259 Employee share ownership 3. 260 Voting rights 4. 260 Threshold crossings 5. 260 Shareholders’ agreements 6. 261 Control 7. 262 Share buyback programme 8. 262 Changes in share capital 9. 264 Securities giving access to the share capital – 10. Potential dilution 264 Information on transactions in securities by Directors 11. or persons mentioned in Article L. 621-18-2 of the French Monetary and Financial Code 265 Authorisations to issue securities granted to the Board 12. of Directors at the Combined General Meetings of 12 June 2018 and 12 June 2019 265 Information required by Act 2006-387 of 31 March 2006 13. relating to public takeover offers 267

Risk management

12 13 14

Financial performance Dialogue with investors

1. Business overview and strategies Sopra Steria Group at a glance 1. History of Sopra Steria Group 2. Overview of the digital services sector 3.

17 18 18 19 20 26 28 30

Sopra Steria’s activities 4. Strategy and objectives 5. 2019 Full-year results 6.

Key events and recent developments 7.

Simplified Group structure at 31 December 2019 8.

31

Group organisation 9.

32

2. Risk factors and internal control

35 36 45 45

Risk factors 1. Insurance 2.

Internal control and risk management 3.

Procedures relating to the preparation and processing 4. of accounting and financial information

50

3. Corporate governance

53 54 83

Organisation and operation of governance 1.

Compensation policy 2.

Implementation of compensation policy applicable to 3. executive company officers over the past five years; fairness ratio Standardised presentation of compensation paid to 4. company officers Departures from the guidelines set forth in the 5. Afep-Medef Code 99 Sopra Steria, a committed and responsible Group, making 1. a sustainable, human and enlightened contribution 101 Social responsibility: A committed and responsible 2. collective 107 Societal responsibility: engaging all our stakeholders to 3. build a positive future for all 114 Environmental responsibility: innovating to address 4. climate change and protecting the environment along our value chain 120 88 90 98 4. Corporate responsibility

Monthly share prices and trading volumes 14 on Euronext Paris

268 268 269 271 272 276 282 282 283 284 285 286 287 305 319 321 322 325 327

Share price performance 15.

Dividend per share 16.

8. Additional information

Disclosures arising from specific obligations – Other risks 1.

Articles of Association 2.

Person responsible for the Universal Registration 3. Document and information on the auditing of the Company’s financial statements

Provisional reporting timetable 4. Regulatory disclosures in 2019 5.

Documents on display 6.

9. General meeting

Agenda 1.

Summary of resolutions 2. Proposed resolutions 3.

Ethics and compliance 5.

128 132 135

SDG/GRI/TCFD-CDSB cross-reference table 6. Annex: Social and environmental indicators 7.

Special reports of the Board of Directors 4.

Report by the independent third party on the 8. consolidated statement of non-financial performance presented in the management report

STATEMENT BY THE PERSON RESPONSIBLE FOR THE UNIVERSAL REGISTRATION DOCUMENT

147

INDEX

5. 2019 Consolidated Financial Statements Consolidated statement of net income

151 152 153 154 155 156 157

GLOSSARY

Consolidated statement of comprehensive income Consolidated statement of financial position Consolidated statement of changes in equity

CROSS-REFERENCE TABLE

Consolidated cash flow statement

Notes to the consolidated financial statements

STATUTORY AUDITORS’ REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS

LABEL OR This seal of quality is awarded to universal registration documents achieving the highest level of transparency according to the Annual Transparency Rankings criteria.

218

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