Sopra Steria - 2020 Universal registration document

5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Derivatives reported in the balance sheet 12.4.

31/12/2020

Breakdown by class of financial instrument

Assets and liabilities at fair value

Financial assets at fair value through OCI

Financial liabilities at amortised

Other items not considered as financial instruments

Loans, receivables and other debt

through profit or loss

Carrying amount

Fair value

cost Derivatives

26 5244276: 7/ .<97:

Non-current financial assets Trade receivables and related accounts Cash and cash equivalents " " '' (' Financial debt – Long-term portion Other non-current liabilities Financial debt – Short-term portion Trade payables and related accounts Other current liabilities " " ( ' Other current assets

74.0

74.0

-

19.4

54.2

-

0.3

-

954.6 410.6 245.5

954.6 410.6 245.5

- -

- - -

954.6 323.9

- - -

-

-

1.2

85.5

245.5

-

-

-

564.5 104.1

564.5 104.1

- -

- -

-

564.5

-

- -

101.7

-

2.4

106.6

106.6

-

-

-

106.6

-

-

278.6

278.6

- -

- -

278.6

- -

-

-

1,167.1 1,167.1

1,061.0

3.8

102.2

Items measured at fair value through profit or loss, and derivative hedging instruments, are valued by reference to quoted interbank interest rates (such as Euribor) and to foreign exchange rates set daily by the European Central Bank. All financial instruments in this category are financial assets and liabilities classified as such upon first recognition. Financial debt is recognised at amortised cost using the effective interest rate. Hedging instruments may be put in place to hedge against fluctuations in interest rates by swapping part of the Group’s floating-rate debt for fixed-rate debt. The Group has entered into and continues to implement transactions designed to hedge its exposure to foreign currency risk

through the use of derivatives, including exchange-traded futures and options as well as over-the-counter instruments with top-tier counterparties, as part of its overall risk management policy and due to the substantial scale of its production activities in India, Poland and Tunisia. Derivatives are recognised at fair value in the consolidated balance sheet. Changes in the fair value of derivatives not qualifying for hedge accounting are recognised directly in profit or loss for the period. Income tax receivables and payables are not financial instruments.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020