Sopra Steria - 2020 Universal registration document

5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

The sensitivity of the interest rate derivatives portfolio to a plus or minus 50-basis-point change in the euro yield curves at 31 December 2020 is as follows:

-50 bp

+50 bp

P&L impact 1.-0. 26.//.,;2=.6.::

Equity impact

P&L impact 1.-0. 26.//.,;2=.6.::

Equity impact

26 5244276: 7/ .<97:

Swaps (cash flow hedge) in euros

- - -

- - -

- - -

- - -

Swaps (cash flow hedge) in foreign currency Swaps not eligible for hedge accounting Options eligible for hedge accounting in euros

-0.2

-0.0

0.7

0.0

Options eligible for hedge accounting in foreign currency

- -

-

- -

-

Options not eligible for hedge accounting

-0.0

0.0

(#(

Total impact

-0.2

0.7

The total amount of gross borrowings subject to interest rate risk was €311.2 million. Interest rate hedges in force at 31 December 2020 reduced this exposure to €36.2 million. The Group’s residual exposure to interest rate risk is as follows:

Less than 1 year

More than 5 years

1 to 2 years

2 to 3 years

3 to 4 years

4 to 5 years

Rate 31/12/2020

26 5244276: 7/ .<97:

Fixed rate

-

-

- - - - - -

- - - - - -

- - - - - -

- - - - - - - - - - - - - -

- - - - - - - - - - - - - -

Short-term investment securities

Floating rate Floating rate Fixed rate Floating rate

41.2 41.2 204.3 204.3

-

-

245.5 245.5 245.5 245.5

Financial assets

Total financial assets

Bonds

Fixed rate

-251.7

-2.2

0.1

0.1

0.1

0.1 -249.9

Bank borrowings Bank borrowings

Floating rate

-136.7 -10.7 -10.7 -115.2

-

Fixed rate

-60.3

-0.3

-

-

-60.0

NEU CP (commercial paper) & MTN

Floating rate

-174.0 -79.0 -70.0 -25.0

- - - - - -

Fixed rate Fixed rate

-35.0

- - - - -

-35.0

-12.9 -12.9

- - - -

Other financial debt

Floating rate

- -

- -

Fixed rate

Floating rate Fixed rate Floating rate Total financial liabilities , & ( # ( " & (

-0.6

-0.6

-359.9 -15.4

0.1 -34.9 -59.9

0.1 -249.9

-311.2 -90.3 -80.7 -140.2

-

-

-

Financial liabilities (gross exposure before hedging)

-671.2 -105.7 -80.7 -175.1 -59.9

0.1 -249.9

" ( ,$#')& #& "

Fixed-rate payer swaps in euros Fixed-rate payer swaps in foreign currency

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Interest rate hedging instruments

Fixed-rate payer options , & ( # ( " & (

275.0 125.0

-

75.0 75.0

-

-

&#'' ,$#')& ( & "

, & (

" ( ,$#')& ( & "

# ( " & (

209

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020