Sopra Steria - 2020 Universal registration document

5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

FINANCING INCLUDING CURRENT ACCOUNT ❙

GBP NOK EUR INR TND USD SEK Other

Total

26 5244276: 7/ .<97:

Assets

187.8 61.2

0.0 41.5

0.2 0.0 0.0

0.2

0.2 30.4 321.6

Liabilities

-0.0

0.0 0.0

0.0 0.0

0.0 0.0

9.0 21.4

6.2 36.6

Foreign currency commitments Net position before hedging

0.0

0.0

0.0

0.0

0.0

187.9 61.2

0.0 41.5

0.2 -8.8 -21.2 24.2 284.9

Hedging instruments*

284.4

0.0

0.0

0.0

0.0

0.0 -19.1

0.0 265.4

" ( $#' ( #" ( & "

*

Net investment hedge in foreign currency.

TOTAL (MARKET POSITIONS+FINANCING) ❙

GBP NOK EUR INR TND USD SEK Other

Total

26 5244276: 7/ .<97:

Assets

218.6 61.2 50.8 41.5

1.2

5.0

0.2 33.9 412.4

Liabilities

1.1 0.0

0.0 14.9

0.0 0.0

7.4 14.1 21.4 20.8 79.7

Foreign currency commitments Net position before hedging

0.0

0.0

0.0

0.0

0.0

0.0

0.0

217.6 61.2 35.9 41.5 -6.2 -9.1 -21.2 13.0 332.7

Hedging instruments

352.1 15.3 64.5

0.0 -11.7

-3.3 -19.1 -53.6 344.2

" ( $#' ( #" ( & "

SENSITIVITY ANALYSIS ❙

GBP NOK EUR INR TND USD SEK Other 5% 5% 5% 5% 5% 5% 5% 5%

Total

26 5244276: 7/ .<97:

Currency change assumption (appreciation)

" ( $&# ( !$ (

%) (- !$ (

Equity risk 12.5.5. The Group does not hold any investments in equities or any significant equity interests in listed companies other than Axway Software shares accounted for under the equity method (see Note 10) and the shares in CS Communication & Systèmes (see Note 7.1.1).

At 31 December 2020, the value of treasury shares was €41.1 million. Given the limited number of treasury shares it holds (1.51% of the share capital), the Group is not materially exposed to equity risk. Furthermore, since the value of treasury shares is deducted from equity, changes in the share price have no impact on the consolidated income statement.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020