CAPGEMINI_REGISTRATION_DOCUMENT_2017

FINANCIAL INFORMATION

4.2 Consolidated Financial Statements

Analysis of assets and liabilities by geographic area

Asia- Pacific and Latin America

United Kingdom and Ireland

At December{31, 2017 (in millions of euros)

North America France

Rest of Europe

Not allocated Eliminations

Total

Assets by geographical area external ■

3,436

2,623

1,502

2,854

1,796

36 32 68

-

12,247

58

83

48

72

202

(495)

-

inter-geographic area

TOTAL ASSETS

3,494 2,706

1,550

2,926

1,998

(495)

12,247

o/w acquisitions of intangible assets and property, plant and{equipment{ (1)

35

51

30

42

126

1

285

Deferred tax assets Income tax assets

1,283

{ { { {

179 168

Cash management assets Cash and cash equivalents

1,988

Derivative instruments

174

4

TOTAL ASSETS

16,039

Liabilities by geographical area external ■

998 157

1,325

1,100

1,197

737

10

-{

5,367

108

41

129

60

-

(495)

-

inter-geographic area

TOTAL LIABILITIES

1,155 1,433

1,141

1,326

797

10

(495)

5,367 6,960

Equity

{ { { {

Deferred tax liabilities Income tax liabilities

172 150

Borrowings and bank overdrafts

3,372

Derivative instruments

18

TOTAL LIABILITIES AND EQUITY

16,039

Asia- Pacific and Latin America

United Kingdom and Ireland

At December{31, 2016 (in millions of euros)

North America France

Rest of Europe

Not allocated Eliminations

Total

Assets by geographical area external ■

3,507

2,611

1,620

2,835

1,910

39 28 67

-

12,522

84

83

61

88

176

(520)

-

inter-geographic area

TOTAL ASSETS

3,591 2,694

1,681

2,923

2,086

(520)

12,522

o/w acquisitions of intangible assets and property, plant and{equipment{ (1)

26

46

29

64

91

1

257

Deferred tax assets Income tax assets

1,473

{ { { {

159 157

Cash management assets Cash and cash equivalents

1,879

Derivative instruments

269

TOTAL ASSETS

16,459

Liabilities by geographical area external ■

907 150

1,197

1,405

1,070

732

10

-{

5,321

100

80

127

61

-

(518)

-

inter-geographic area

TOTAL LIABILITIES

1,057 1,297

1,485

1,197

793

10

(518)

5,321 7,285

Equity

{ {

Deferred tax liabilities Income tax liabilities

227 125

Borrowings and bank overdrafts

3,412

{

Derivative instruments

89

TOTAL LIABILITIES AND EQUITY

16,459

Total acquisitions of intangible assets and property, plant and equipment is different from the figure reported in the Statement of Cash Flows (€241{million in{2017 and €197{million (1) in{2016), which excludes acquisitions of assets held under finance leases (€44{million in{2017 and €60{million in{2016).

191

REGISTRATION DOCUMENT 2017 — CAPGEMINI

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