CAPGEMINI_REGISTRATION_DOCUMENT_2017

FINANCIAL INFORMATION

4.4 2017 financial statements

3. Marketable securities Marketable securities break down as follows at December{31, 2017:

Carrying amount

Net asset value

Nominal value

in thousands of euros

Listed securities Investment funds (FCP & SICAV)

641,727

641,721

641,721

Treasury shares

51,903

51,903

51,903

Unlisted securities Term deposits

73,350

73,350

73,350

Other marketable securities Capitalization contracts

94,329

94,329

94,329

TOTAL

861,309

861,303

861,303

Other marketable securities comprise three capitalization fund contracts subscribed in July{2010, August{2010 and November{2014 with leading insurance companies in Europe for €80,000{thousand. The residual balance represents capitalized interest at December{31, 2017.

4

4. Maturity of receivables at year-end

More than one{year

Gross amount

One{year or less

in thousands of euros

Non-current assets Receivable from controlled entities

592,369

81,407

510,962

Other financial fixed assets

3,338

2,838

500

Current assets Income tax receivable

117,814

63,739

54,075

VAT receivable

1,258

1,258

- -

Receivable from related companies

140,679

140,679

Prepaid expenses

2,833

818

2,015

TOTAL

858,291

290,738

567,552

Prepaid expenses mainly comprise prepaid interest on the 2015{and 2016{bond issues.

5. Deferred charges

Amount at January{1

Amortization & decrease

Amount at December{31

Increase

in thousands of euros

Loan issuance fees

12,233

-

(3,323)

8,910

TOTAL

12,233

-

(3,323)

8,910

Loan issuance fees include fees on the syndicated credit facility, as well as fees on the three 2015{bond issues and on the 2016{bond issue. They are amortized on a straight-line basis over the term of the debt. In{2014, Capgemini{SE refinanced its multi-currency credit facility with a group of 18{banks for an amount of €750{million. In July{2016, a one-year extension request was accepted by all banks, extending the maturity of this credit facility to July{27, 2021.

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REGISTRATION DOCUMENT 2017 — CAPGEMINI