Sopra Steria - 2020 Universal registration document
5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements
intent to complete the intangible asset and use or sell it, • ability to use or sell the intangible asset, • generation of probable future economic benefits, • availability of adequate technical, financial and other • resources to complete the development and to use or sell the intangible asset, ability to reliably measure the expenditure attributable to the • intangible asset during its development.
Internally generated assets c. Pursuant to IAS 38 Intangible Assets : research and development costs are expensed in the year in p which they are incurred; software development costs are capitalised if all of the following p can be demonstrated: technical feasibility of completing the intangible asset for use • or sale,
Property, plant and equipment 8.3.
Fixtures and fittings, furniture and sundry equipment
Land and buildings
IT equipment
Total
26 5244276: 7/ .<97:
Gross value 31 December 2018
34.9 13.1
219.8 20.6 16.9 -2.3 -10.7
162.1 12.8 15.6 -7.9 -38.1
416.8 46.4 33.0 -10.3 -48.8
Changes in scope
Acquisitions
0.5
Disposals – Scrapping
-0.0
Other movements
0.0 0.5
Translation adjustments 31 December 2019
1.2
2.4
4.2
49.1
245.5
146.8
441.3
Changes in scope
0.5 2.1
4.4
2.3
7.2
Acquisitions
12.0 -6.1 -0.1 -2.7
13.8 -3.8
27.8 -14.7
Disposals – Scrapping
-4.8
Other movements
0.7
0.3
1.0
Translation adjustments
-1.8
-4.1
-8.6
! &
Depreciation 31 December 2018
23.4
130.4
118.3
272.2 25.7 35.4 -9.9 -28.2
Changes in scope
2.9 2.0
13.2 17.5 -2.1 -6.5
9.6
Charges
15.9 -7.8 -21.7
Disposals – Scrapping
-0.0 -0.0
Other movements
Translation adjustments 31 December 2019
0.3
0.7
1.8
2.9
28.6
153.2
116.2
298.0
Changes in scope
0.4 2.6
2.0
1.9
4.2
Charges
18.0 -5.9
17.5 -3.5 -0.5 -3.2
38.1 -12.6
Disposals – Scrapping
-3.2 -0.3 -1.1
Other movements
1.0
0.1
Translation adjustments
-1.9
-6.2
! &
Net value 31 December 2018 31 December 2019
11.5 20.4
89.4 92.3
43.8 30.6
144.7 143.4
! &
The Group’s investments in property, plant and equipment
equipment in France and abroad and €13.8 million for IT
(€27.8 million) mainly consisted of €6.9 million for office equipment.
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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020
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