CAPGEMINI_REGISTRATION_DOCUMENT_2017

4

FINANCIAL INFORMATION

4.4 2017 financial statements

II - Notes to the Capgemini{SE Balance Sheet and{Income Statement

Non-current assets

Gross value (January{1)

Gross value (December{31)

Increase

Decrease

in thousands of euros

Intangible assets Trademarks, patents and similar rights

39,729 39,729

1,241 1,241

-

40,971 40,971

{

Sub-total

-

Property, plant and equipment

224 224

- -

224 224

{

Sub-total

-

Financial fixed assets Equity interests

17,583,656

42,013

-

17,625,668

Receivable from controlled entities

1,119,169

518,290 (1,045,090)

592,369

Other financial fixed assets

126,111

598,422

(721,195)

3,338

{

Sub-total

18,828,935 18,868,889

1,158,725 (1,766,285) 1,159,966 (1,766,285)

18,221,375 18,262,569

TOTAL NON-CURRENT ASSETS

Equity interests Equity interests comprise shares in the Company’s subsidiaries. The main change during the year reflects a share capital increase in the Asia-Pacific region of €38,863{thousand. Receivable from controlled entities Amounts receivable from controlled entities mainly consist of loans granted by the Company to subsidiaries primarily in North America (€418,185{thousand), Latin America (€73,387{million), Europe (€51,918{thousand) and the Asia-Pacific region (€31,209{thousand). The main changes in this heading reflect: loans granted to subsidiaries in the United States X (€424,989{thousand), Europe (€45,241{thousand), Latin America (€26,181{thousand) and the Asia-Pacific region (€14,209{thousand);

the repayment of loans granted to subsidiaries in the United States (€984,284{thousand), Europe (€21,129{thousand) and the Asia-Pacific region (€13,921{thousand). Other financial fixed assets This account mainly comprises treasury shares held under the liquidity agreement. This agreement relates to the share buyback program approved by the Combined Shareholders’ Meeting of May{10, 2017. Accordingly, a total of 904,664{shares were acquired and 1,025,733{shares were sold between January{1, 2017 and December{31, 2017. At{December{31, 2017, Capgemini{SE held 28,931{treasury shares (150,000{at December{31, 2016), valued at €2,827{thousand. In{2017, the Company continued to purchase treasury shares in the amount of 5,530,159{shares (€541,980{thousand, including transaction fees). During the year, 1,158,600{shares were presented to beneficiaries of performance shares and 6,680,523{shares were canceled.

2. Depreciation, amortization and provisions for non-current assets

Depreciation, amortization and

Depreciation, amortization and provisions (December{31)

provisions (January{1)

Charge

Reversal

in thousands of euros

Intangible assets Amortization of trademarks, patents and similar rights

34,803

1,281

-

36,084

Financial fixed assets Provisions for equity interests

3,109,527

41,000 (2,389,388)

761,139

TOTAL DEPRECIATION, AMORTIZATION AND PROVISIONS

3,144,329

42,281 (2,389,388)

797,223

Provision reversals of €2,389,388{thousand concern US, Dutch, Italian, Spanish, Swiss and French subsidiaries. The €41,000{thousand charge to provisions concerns a French subsidiary holding investments in Latin America.

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REGISTRATION DOCUMENT 2017 — CAPGEMINI