Sopra Steria - 2020 Universal registration document

6 2020 PARENT COMPANY FINANCIAL STATEMENTS Notes to the balance sheet

Fair value

31/12/2020

Maturity

Non-current assets

Current assets

Non-current liabilities

Current liabilities

Notional amount (1)

1 to 5 years > 5 years

< 1 year

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

Swap (cash flow hedge) in euros

-

-

-

-

Swap (cash flow hedge) in foreign currency Options eligible for hedge accounting in euros

-

-

-

-

-

-

-

-

166

1

393

511 275,000 125,000 150,000

-

Options eligible for hedge accounting in foreign currency Swaps not eligible for hedge accounting in euros Options not eligible for hedge accounting in euros

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

55

-

50,000 50,000

-

-

(#( "( & '( & ( '

Including internal foreign exchange contracts. (1)

The transactions not qualifying as hedges relate to option contracts not linked to an underlying asset at 31 December 2020. At 31 December 2020, the fair value of interest rate instruments was negative €0.793 million.

The portfolio’s sensitivity in the event of a change in interest rates is: a decrease of €0.156 million in the event of a decrease of p 50 basis points in interest rates; an increase of €0.683 million in the event of an increase of p 50 basis points in interest rates.

-50 BP

+50 BP

P&L impact 63253 7:34431?7A3:3>>

P&L impact 63253 7:34431?7A3:3>>

Equity impact

Equity impact

26 ;17<:*6-: 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

- 150

- 5

668

5

Options eligible for hedge accounting in foreign currency

-

-

-

-

Options not eligible for hedge accounting in foreign currency

-

- 0

-

10

(#(

C

C

C

C

(#( !$ (

Foreign exchange hedge b. Sopra Steria Group is subject to three main types of risks linked to fluctuations in exchange rates: currency translation risk associated with the repatriation of p dividends of subsidiaries whose base currency is not the euro;

transaction risk associated with purchases and sales of services in p foreign currencies and internal foreign exchange contracts granted to subsidiaries in connection with the centralised management of foreign exchange risk; financing-related foreign exchange risk arising from p foreign-currency borrowings (risk arising from changes in the value of the financial debt denominated in pounds sterling).

Nominal value

Fair value

7: ?6;@>/:2> ;4 3@=;>

Foreign exchange hedge (1)

87,124 325,000

257

Interest rate hedge

- 799

Including internal foreign exchange contracts. (1)

250

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020