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.

194

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020

Made with FlippingBook - Online catalogs