Sopra Steria - 2020 Universal registration document

5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Share-based payments 5.4. The cost of the benefits granted to employees under stock option, free share and employee share ownership plans, which amounted to €4.2 million (€11.1 million in 2019), is charged to Profit from recurring operations . It mainly consisted of a charge corresponding to benefits granted to employees in respect of free performance share plans (€9.1 million in 2019, mainly in respect of free performance share plans. In 2019,

it also included social security contributions relating to these plans for €2.1 million and management costs for the remainder, which were virtually nil in 2020. 5.4.1. Expenses related to free share plans totalled €2.2 million (compared with €7.6 million in financial year 2019). Free performance share plans

Information on the rules of the main free share plans is set out below:

Sopra Steria plans

February 2017 plan

February 2018 plan

Date set up by General Management and/or the Board of Directors Number of shares that may be granted Exchange ratio between Sopra Steria and Steria shares: # of Steria shares for 1 Sopra Steria share

24 February 2017*

16 February 2018

109,000 (*)

128,000

Not applicable

Not applicable

Performance measurement period

1 January 2017 to 31 December 2019 24 February 2017 to 31 March 2020 inclusive*

1 January 2018 to 31 December 2020 16 February 2018 to 31 March 2021 inclusive

Vesting period

Mandatory holding period following the grant of shares

None

None

1) Consolidated revenue growth in 2017, 2018 and 2019 2) Level of consolidated operating profit on business activity in 2017, 2018 and 2019 3) Level of consolidated free cash flow in 2017, 2018 and 2019

1) Consolidated revenue growth in 2018, 2019 and 2020 2) Level of consolidated operating profit on business activity in 2018, 2019 and 2020 3) Level of consolidated free cash flow in 2018, 2019 and 2020

Performance conditions stipulated in the plan

Number of potential shares that could have been granted as at 1 January 2020 Number of shares granted in 2020 Number of shares cancelled in 2020 Number of shares vested at 31 December 2020 Number of potential shares that could have been granted as at 31 December 2020

63,936 59,732

78,572

0

4,204

10,892

59,732

0

0

67,680 153.80

Share price Risk-free rate

112.85 (*)

-

-

Dividends Volatility

2.5%

2.2%

N/A

N/A

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Including 5,000 shares granted following the Board of Directors’ decision at its meeting on 25 October 2017. The share price at that date was €157. (*)

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020