Sopra Steria - 2020 Universal registration document

6 2020 PARENT COMPANY FINANCIAL STATEMENTS Notes to the income statement

' ) ' " #) # ) $ ! ) $#( "$*#) ' $ # ( # ) # $" () ) " #) The calculation assumptions for this obligation were as follows: each employee is entitled to a retirement bonus; p

voluntary retirement age: 65; p salary increase rate: 2.5%; p staff turnover: 0% to 15.60%; p social security contribution rate: 44.5%; p discount rate: 0.44%. p

the amount payable is calculated as set out in the collective p bargaining agreement covering the category of employees in question;

AMOUNTS RECOGNISED IN THE INCOME STATEMENT ❙

31/12/2020

31/12/2019

26 ;17<:*6-: 7/ .<97:

Current service cost Interest on obligation

5,780

5,233 1,320

690 193

Past service cost

220

(#( & # " ' )" & Net liability at the beginning of the period (with corridor)

67,798 6,774 -1,402

73,170 6,662 -2,169

Net expense recognised in the income statement

Benefits provided

Intercompany transfers and partial transfers of assets " ( (- ( ( " # ( $ & #

-

-

$) ' # $'" ) $# Workforce a. The average workforce in 2020 was 13,207 employees. The workforce at 31 December 2020 totalled 12,848 employees. Compensation of Directors and company officers b. Directors’ fees paid in 2020 in respect of financial year 2019 amounted to €500 thousand. Compensation paid in 2020 to company officers totalled €1.282 million.

Payments received in connection with furlough measures c. related to the Covid-19 crisis Furlough measures were implemented as a result of the Covid-19 crisis in France. The amounts received from government were recognised as a deduction to personnel expenses and amounted to €2.439 million. The total base salary amount exempted from social security contributions came to €2.938 million.

Financial items 4.3.

Notes 5.3.1.c

2020

2019

26 ;17<:*6-: 7/ .<97:

Dividends received from equity interests

53,842 -6,757

52,510 -9,669

Interest on bank borrowings and similar charges

Interest on employee profit-sharing Discounting of the pension provision

-

-36

-690

-1,320 2,193 -7,093 2,295 4,128

Interest received and paid on Group current accounts

2,938

Positive and negative foreign exchange impact (including provision)

11,685 -3,944

5.3.1.b

Impairment of equity interests

Other financial income and expenses

3,593

" ( " " " #!

Foreign exchange gains and losses mainly arise from transactions carried out in pounds sterling, Norwegian kroner and US dollars. In 2020, this item was mainly affected by the revaluation of financial debt outstanding denominated in pounds sterling.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020