Sopra Steria - 2020 Universal registration document

5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Other intangible assets 8.2.

Gross value

Amortisation

31/12/2020

31/12/2019

26 5244276: 7/ .<97:

Enterprise software/Technology

90.5

48.1

42.4

52.2

Customer relationships Favourable contracts

215.5

112.4

103.2

112.2

0.9

0.8 3.2

0.1

0.2

Brands

19.0

15.9 71.4

16.8 91.4

Software acquired and other intangible assets

335.7

264.3

(#(

Other intangible assets comprise technologies, customer relationships, favourable contracts, order backlogs and brands allocated as part of the purchase price allocation process for a

business combination. Expenses relating to the amortisation of allocated intangible assets enter into the calculation of Profit from

recurring operations.

Changes in Intangible assets are set out in the table below:

Carrying amount

Gross value Amortisation

26 5244276: 7/ .<97:

31 December 2018

498.4 105.7

244.9

253.5

Changes in scope

68.2

37.4 25.6

Allocated intangible assets

25.6

- -

Acquisitions

5.8

5.8

Disposals – Scrapping

-14.2 -0.2 12.5

-14.0

-0.3

Other movements

-2.0

1.8 6.0

Translation adjustments Amortisation charge 31 December 2019

6.6

-

56.9

-56.9

633.5 20.8 18.0 10.8 -5.1 -1.8 -14.6

360.6

272.9

Changes in scope

15.4

5.4

Allocated intangible assets

- -

18.0 10.8 -0.6 -0.8 -5.7 -67.1

Acquisitions

Disposals – Scrapping

-4.5 -1.0 -8.9 67.1

Other movements

Translation adjustments Amortisation charge

-

! &

Allocated intangible assets recognised in respect of new acquisitions during the 2020 financial year are described in Note 2.1. They consisted of €18.0 million in customer relationships related to the acquisition of Sodifrance. In 2019, the acquisitions of SAB and SFT led to the recognition of €8.4 million in customer relationships and €17.2 million in enterprise software. Assets acquired separately a. These are software assets recorded at cost. They are amortised using the straight-line method over one to ten years, depending on their estimated useful lives. Assets acquired in connection with business b. combinations

Other changes mainly arose from intangible assets acquired as part of business combinations carried out in 2020. No significant development expenditures for software and solutions (Banking, Human Resources and Property Management) have been recognised under intangible assets. These are software assets, customer relationships, brands and distributor relationships measured at fair value as part of a purchase price allocation for entities acquired in business combinations. They are amortised using the straight-line method over three to fifteen years, depending on their estimated useful lives. Acquired brands whose useful lives cannot be estimated are not amortised.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020