Sopra Steria - 2020 Universal registration document

2020 CONSOLIDATED FINANCIAL STATEMENTS 5 Notes to the consolidated financial statements

Notes to the consolidated financial statements

The Group’s consolidated financial statements for the year ended 31 December 2020 were approved by the Board of Directors at its meeting held on 25 February 2021.

5:+

))5;4:/4- 652/)/+9 Basis of preparation

5:+

2+'9+9

1.1. 1.2. 1.3. 1.4. 1.5.

9.1. 9.2.

164 164 164 165

Right-of-use assets by category of leased assets Breakdown of lease liabilities by maturity

195 196

Application of new standards and interpretations Impact of the Covid-19 crisis on the consolidated

financial statements for the period

5:+

7;/:? '))5;4:+* /4<+9:3+4:9

Material estimates and accounting judgments Format of the financial statements and foreign

10.1. 10.2.

Net profit from associates

196 197

Carrying amount of investments in associates

currency translation

165

5:+

85

198 199 200 201 201 203 205

5:+

!)56+ 5, )54952/*':/54

11.1. 11.2.

2.1. 2.2.

Main acquisitions

167 168

Contingent liabilities

Other changes in scope

5:+

/4'4)/4- '4* ,/4'4)/'2 8/91 3'4'-+3+4: Financial income and expenses Cash and cash equivalents Financial debt – Net financial debt Derivatives reported in the balance sheet

5:+

!+-3+4: /4,583':/54 Results by reporting unit

169 170 170

12.1. 12.2. 12.3. 12.4. 12.5.

3.1. 3.2. 3.3.

Revenue by geographic area

Non-current assets by geographic area

Financial risk management

5:+

6+8':/4- 685,/:

170

4.1. 4.2.

Breakdown of revenue by reporting unit Other operating income and expenses included

5:+

'9. ,25=9

13.1. 13.2. 13.3.

Change in net financial debt

213 215

in Operating profit

173

Reconciliation of WCR with the cash flow statement Other cash flows in the consolidated cash flow

5:+

3625?++ (+4+,/:9 '4* 9.'8+ ('9+* 6'?3+4:9

statement

216

5.1. 5.2. 5.3. 5.4. 5.5.

Staff costs Workforce

174 175 175 182 183

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7;/:? '4* +'84/4-9 6+8 9.'8+

Retirement benefits and similar obligations

14.1. 14.2.

Equity

216 217

Share-based payments

Earnings per share

Senior management compensation (related parties)

5:+

+2':+* 6'8:? :8'49'):/549

5:+

)58658':+ /4)53+ :'>

15.1.

Transactions with equity-accounted associates

6.1. 6.2. 6.3.

Tax expense

184 184 185

and non-consolidated entities Subsidiaries and equity interests

218 218

Reconciliation of statutory and effective tax expense

15.2.

Deferred tax assets and liabilities

5:+

,, ('2'4)+ 9.++: )533/:3+4:9

219 219

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53654+4:9 5, :.+ =581/4- )'6/:'2 8+7;/8+3+4:

16.1. 16.2.

Commitments given related to current operations

'4* 5:.+8 ,/4'4)/'2 '99+:9 '4* 2/'(/2/:/+9 Other non-current financial assets Trade receivables and related accounts

Commitments received

7.1. 7.2. 7.3. 7.4. 7.5.

186 188 189 189 190

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!;(9+7;+4: +<+4:9

Other current assets

Other non-current liabilities Other current liabilities

5:+

/9: 5, -85;6 )536'4/+9

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!:':;:58? ';*/:589A ,++9

5:+

856+8:? 62'4: '4* +7;/63+4: '4* /4:'4-/(2+

'99+:9

190 193 194

8.1. 8.2. 8.3.

Goodwill

Other intangible assets

Property, plant and equipment

163

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020