CAPGEMINI_REGISTRATION_DOCUMENT_2017

4

FINANCIAL INFORMATION

4.2 Consolidated Financial Statements

Impact of bonds on the financial statements

2017

2015{Bond issue

2016 {Bond issue

July{2018

July{2020

July{2023

At December{31 (in millions of euros)

Equity component

n/a

n/a

n/a

n/a

Option component in respect of the embedded conversion option Debt component at amortized cost, including accrued interest

n/a

n/a

n/a

n/a

500

1,258

1,008

498

Effective interest rate

0.6%

1.9%

2.6%

0.6%

Interest expense recognized in the Income Statement for the period

4

23

26

2

Nominal interest rate

0.5%

1.8%

2.5%

0.5%

Nominal interest expense (coupon)

3

22

25

2

2016

2015{Bond issue

2011 Bond issue

“ORNANE{ 2013” bonds

2016 Bond issue

At December{31 (in millions of euros)

July{2018 July{2020 July{2023

Equity component

n/a

n/a

n/a

n/a

n/a

n/a

Option component in respect of the embedded conversion option

n/a

n/a

n/a

n/a

n/a

n/a

Debt component at amortized cost, including accrued interest

-

-

500

1,256

1,007

497

Effective interest rate

5.5%

2.7%

1.0%

1.9%

2.6%

0.6%

Interest expense recognized in the Income Statement for the period

25

30

4

23

26

-

Nominal interest rate

5.3%

0.0%

0.8%

1.8%

2.5%

0.5%

Nominal interest expense (coupon)

24

-

3

22

25

-

Fair value of bonds

2017

2015{Bond issue

2016 Bond issue

July{2018

July{2020

July{2023

At December{31 (in millions of euros)

Fair value

502

1,309

1,112

505

Market rate

0.1%

0.2%

0.7%

0.3%

2016

2015{Bond issue

2016 Bond issue

July{2018

July{2020

July{2023

At December{31 (in millions of euros)

Fair value

505

1,320

1,116

502

Market rate

0.1%

0.4%

0.9%

0.4%

222

REGISTRATION DOCUMENT 2017 — CAPGEMINI