Sopra Steria - 2020 Universal registration document

6 2020 PARENT COMPANY FINANCIAL STATEMENTS Notes to the balance sheet

# # ! #+ ()" #)(

Gross value +.0266260 7/ 8.927-

Acquisitions/ Increases

Disposals/ Decreases

Gross value .6- 7/ 8.927-

Notes

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

Equity interests and long-term investment securities Other financial investments

5.1.3. c

1,428,944 538,813

60,503 16,091

3,917

1,485,530 511,219

43,685

(#( , '' ('

Impairment +.0266260 7/ 8.927-

Impairment .6- 7/ 8.927-

Notes

Charges

Reversals

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

Equity interests and long-term investment securities Other financial investments

5.1.3. c

9,813 2,167

2,348 1,685

-

12,162 3,762

89

(#( !$ &! "(

Equity interests are recognised at cost. p At the financial year-end, an impairment loss is recognised whenever the carrying amount exceeds the value in use. p Value in use is equal to enterprise value less net debt. Enterprise value is determined on the basis of discounted future cash flows p derived from five-year business plans drawn up by management. Breakdown of changes in the gross amounts recognised for equity interests and other financial investments a. The increases merely reflected the acquisition of a controlling interest in Sodifrance for a total amount of €60.503 million. The details of the transaction were as follows: 100% of Strateg’e.Boss (a company holding 29.8% of HP2M), for p €16.761 million; 70.2% of HP2M (Sodifrance’s holding company, which held a p 94.03% stake in it at the date of acquisition of a controlling interest), for €39.824 million; 5.97% of Sodifrance shares for €3.917 million. p The decreases arose from the resale of Sodifrance shares to HP2M so that it directly has full ownership of Sodifrance SA. Impairment of equity interests b. In accordance with CRC Regulation 2002-10, issued by the Comité de la Réglementation Comptable (the French accounting regulation committee), on the depreciation, amortisation and impairment of fixed assets, the following changes in impairment charges were recognised in financial year 2020:

Impairment +.0266260 7/ 8.927-

Charges

Reversals

Impairment .6- 7/ 8.927-

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Steria Medshore (Morocco) Sopra Steria A/S (Denmark) CS Communication & Systèmes

1,018 3,135 5,659

- -

- - - -

1,018 3,135 5,807 2,200 3,764

148

COMECO

-

2,200 1,685

Other (#(

2,168

89

During the financial year, the entity recognised impairment of financial assets in connection with investments in the amount of €1.685 million.

242

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020