CAPGEMINI_REGISTRATION_DOCUMENT_2017

4

FINANCIAL INFORMATION

4.2 Consolidated Financial Statements

Other intangible assets

Customer relationships

Licenses and software

Goodwill

Total

in{millions of euros

GROSS At January{1, 2016

7,148

807

282

414

8,651

Translation adjustments

112

28

2

(4)

138

Acquisitions/Increase

- - -

- -

24

-

24 47

Internal developments

-

47

Disposals/Decrease

(1)

(14)

- - -

(15)

Business combinations

19

1

-

20

Other movements

-

-

2

2

At December{31, 2016 Translation adjustments

7,279

835 (91)

296 (14)

457 (10)

8,867

(621)

(736)

Acquisitions/Increase

- - -

- -

26

-

26 39 (9)

Internal developments

-

39

Disposals/Decrease

(2)

(6)

(1)

Business combinations

267

15

1

1

284

Other movements (2)

-

(3)

(9)

(43)

(55)

AT DECEMBER{31, 2017

6,925

754

294

443

8,416

ACCUMULATED AMORTIZATION AND IMPAIRMENT{ (1) At January{1, 2016

93

212

214

229

748

Translation adjustments

10

11 67 (2)

4

(3)

22

Charges and provisions

- -

29

27

123

Disposals

(13)

-

(15)

At December{31, 2016 Translation adjustments

103

288 (29)

234 (11)

253

878 (50) 125

(8)

(2)

Charges and provisions

- - - -

64

27

34

Disposals

(2)

(5)

(1)

(8)

Business combinations

-

1

-

1

Other movements{ (2)

(3)

(6)

(32)

(41)

AT DECEMBER{31, 2017 NET AT DECEMBER{31, 2016 AT DECEMBER{31, 2017

95

318

240

252

905

7,176 6,830

547 436

62 54

204 191

7,989 7,511

Goodwill is subject to impairment only. (1) In{2017, “Other movements” mainly concern the sale of the IBX{business (see Note{2 - Consolidation Principles and Group Structure). (2)

210

REGISTRATION DOCUMENT 2017 — CAPGEMINI