Sopra Steria - 2020 Universal registration document

5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

The profit or loss and equity impacts of the Group’s foreign currency hedging instruments are as follows:

Balance sheet amounts

Changes in fair value

Profit or loss impact

Ineffective portion of cash flow hedges

Changes in fair value

Fair value hedges Trading

Equity impact

Changes in scope

Other changes 31/12/2020

31/12/2019

26A5244276: 7/ .<97:

Fair value hedges Foreign currency forwards Foreign currency options Cash flow hedges Foreign currency forwards Foreign currency options Instruments not designated for hedging (#( $& ( , !$ (

4.4

-5.8

-

-

-1.3

-

-

-5.8

-

0.2

-0.2

-

-

-0.0

-

-

-0.2

-

1.1

-3.4

-

-

-2.3

-3.4

-

-

-

0.1

-0.9

-

1.0

0.3

-0.5

-

-0.3

-

0.0

0.5

-

-0.6

-0.1

-

-

-

0.5

Exposure to foreign exchange risk is as follows:

COMMERCIAL TRANSACTIONS ❙

GBP NOK EUR INR TND USD SEK Other

Total

26 5244276: 7/ .<97:

Assets

30.8

0.0 50.8 0.0 14.9

0.0 0.0 0.0

1.0 7.4 0.0

4.8 5.1 0.0

0.0

3.5 90.9

Liabilities

1.1 0.0

0.0 14.6 43.1

Foreign currency commitments Net position before hedging

0.0

0.0

0.0

0.0

0.0

29.7

0.0 35.9

0.0 -6.4 -0.3

0.0 -11.2 47.8 0.0 -53.6 78.9

Hedging instruments

67.7 15.3 64.5

0.0 -11.7

-3.3

" ( $#' ( #" ( & "

211

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020