CAPGEMINI_REGISTRATION_DOCUMENT_2017

FINANCIAL INFORMATION

4.2 Consolidated Financial Statements

2017 Plan

Plan features

{

Grant date

November{15, 2017

Plan maturity (in years)

5

Base price (in euros)

102.16

Subscription price (in euros)

89.39

Par value discount (in %)

12.50%

Share price on Grant date (in euros)

100,00

(a) Total discount at the grant date (in %)

10.61%

Amount subscribed by employees (in{millions of euros)

32.2

Total amount subscribed (in{millions of euros)

321.8

Total number of shares subscribed

3,600,000

Pricing assumptions

{

Employee financing rate

5.31% 0.19% 0.40% 1.51%

5-year risk-free interest rate Repo and reverse repo rates

4

Retail rate/Institutional rate volatility difference

(b) Cost to the participant of non-transferability (in %)

22.63%

(c) Opportunity gain (in %)

0.84% 0.00%

(d) Total cost for the Group (in %) (a -{b +{c) (1)

The expense is nil as the cost to the participant of non-transferability is greater than the total discount at the date of grant plus the opportunity gain. (1)

Impact of incentive instruments and employee share ownership plans The following table gives the expense recognized in “Other operating income and expense” (including payroll taxes and employer contributions) for incentive instruments and employee share ownership plans and the residual amount to be amortized in future periods.

Pursuant to the share purchase agreement signed on September{21, 2017 with an investment services provider, which is also the institution managing the ESOP{2017 employee share ownership plan, Capgemini{SE purchased 3,522,495{of its own shares for a consideration of €360{million to neutralize the dilution related to this plan. All of these shares were canceled in the fourth{quarter of{2017.

2017

2016

Residual amount to be amortized in future periods

Residual amount to be amortized in future periods

Expense of the period

Expense of the period

Note

in{millions of euros

EXPENSE ON INCENTIVE INSTRUMENTS AND EMPLOYEE SHARE OWNERSHIP PLANS

58

161

71

217

8

207

REGISTRATION DOCUMENT 2017 — CAPGEMINI