Sopra Steria - 2020 Universal registration document

5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Property, plant and equipment essentially consists of land and buildings, fixtures and fittings, office furniture and equipment, and IT equipment. Property, plant and equipment is measured at acquisition cost (excluding any borrowing costs) less accumulated depreciation and any impairment losses. No amounts have been remeasured. Depreciation is calculated using the straight-line method over the expected useful lives of each of the following fixed asset categories:

buildings: 25 to 30 years; p fixtures and fittings: 4 to 10 years; p IT hardware and equipment: 3 to 8 years; p vehicles: 4 to 5 years; p office furniture and equipment: 4 to 10 years. p

Depreciation is applied against assets’ acquisition cost after deducting any residual value. Assets’ residual values and expected useful lives are reviewed at each balance sheet date.

LEASES NOTE 9

Right-of-use assets by category of leased assets 9.1.

Other property, plant and equipment

Premises

Vehicles IT equipment

Total

26 5244276: 7/ .<97:

Gross value 31 December 2018

-

-

-

-

First-time application of IFRS 16

523.5 52.3 56.5 -27.6

35.7

37.6

4.0 0.4 0.2

600.7 58.6 72.2 -49.0

Changes in scope

0.3 7.8

5.6 7.8

Acquisitions

Disposals – Scrapping

-9.3

-11.4

-0.7

Other movements

-

-

2.1 0.1

-

2.1 4.9

Translation adjustments 31 December 2019

4.5

0.2

0.1 4.0 0.0 1.4 -0.6 -0.1 -0.1

609.1 15.2 68.0 -82.6

34.6

41.8

689.4 15.9 79.7 -99.7

Changes in scope

0.6 6.8

-

Acquisitions

3.5

Disposals – Scrapping

-5.6

-10.8

Other movements

-1.2

0.3 0.6

-0.3

-1.2

Translation adjustments

3.1

0.3

3.9

! &

Depreciation 31 December 2018

-

-

-

-

-

First-time application of IFRS 16

256.5 13.6 74.4 -21.2

18.1

21.6

1.9 0.3 1.2

298.1 14.3 96.4 -42.2

Changes in scope

0.2 9.9

0.2

Charges

10.8 -11.1

Disposals – Scrapping

-9.2

-0.7

Other movements

-

-

0.1 0.0

-

0.1 2.3

Translation adjustments 31 December 2019

2.1

0.1

0.1 2.8 0.0 0.9 -0.5 -0.0 -0.1

325.5

19.0

21.7

369.1

Changes in scope

8.4

0.3 9.4

-

8.6

Charges

86.9 -68.2

9.2

106.4 -84.4

Disposals – Scrapping

-5.6

-10.1

Other movements

0.2

0.1

-0.0 -0.1

0.2

Translation adjustments

-1.9

-0.1

-2.3

! &

Net value 31 December 2018 31 December 2019

-

-

-

-

-

283.6

15.5

20.1

1.2

320.4

! &

195

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020