Sopra Steria - 2020 Universal registration document

5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Change in pension assets and liabilities in France c.

Retirement bonuses – France 31/12/2020

Retirement bonuses – France 31/12/2019

26 5244276: 7/ .<97:

Present value of the obligation at the beginning of the period

139.9

117.4

Changes in scope Current service cost

5.8

5.0 8.9 0.0 2.2

10.1

Past service cost

-

Interest

1.3

Employee contributions

-

-

Effect of obligation remeasurements

11.3

8.7

Experience adjustments p

0.4 0.5

-2.0 -5.2 15.9

Impact of changes in demographic assumptions p Impact of changes in financial assumptions p

10.4

Plan amendments

- -

- -

Transfers

Benefits provided

-3.5

-2.2

$& ' "( * ) # ( # ( #" ( ( " # ( $ & #

Fair value of plan assets at the beginning of the period

1.9

2.1

Changes in scope

- -

- -

Translation adjustments

Interest

0.0

0.0 0.0 0.0

Effects of plan asset remeasurements

-0.0 -0.0

Return on plan assets (excluding amounts included in interest income) p

Impact of changes in financial assumptions p

- - - -

- - - -

Employer contributions Employee contributions

Transfers

Benefits provided

-0.1

-0.2

& * ) # $ " '' (' ( ( " # ( $ & #

For pension liabilities in France, a 0.50-point increase or decrease in the discount rate would decrease the benefit obligation by €10.5 million or increase it by €11.4 million, respectively. The retirement bonus obligation in France breaks down as follows by maturity:

31/12/2020

31/12/2019

26 5244276: 7/ .<97:

Present value of theoretical benefits payable by the employer in: Less than 1 year

4.3

2.5

1 to 5 years 5 to 10 years 10 to 20 years

18.2 41.6 69.2 31.6

16.2 36.2 59.8 25.2

More than 20 years (#( # ( #"

180

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020