CAPGEMINI_REGISTRATION_DOCUMENT_2017

4

FINANCIAL INFORMATION

4.4 2017 financial statements

9. Change in shareholders’ equity

Appropiation of profit for{2016

Other movements

01/01/2017

12/31/2017

in thousands of euros

Share capital

1,372,514 6,295,195

- - - -

(24,644)

1,347,870 6,011,037

Additional paid-in capital

(284,158)

Legal reserve

137,745 559,573

- -

137,745 559,573

Other reserves

Retained earnings

2,366,150

688,513 261,683 (950,196)

3,054,663

Dividends paid

-

(261,683)

-

Profit for the year

950,196

2,718,722

2,718,722

Tax-driven provisions

15,948

-

-

15,948

TOTAL

11,697,321

0

2,148,237

13,845,558

the increase in additional paid-in capital of €293,004{thousand X pursuant to the aforementioned transaction, net of post-tax share issue costs of €933{thousand; the share capital reduction by cancellation of 6,680,523{Capgemini{SE shares purchased under the share buyback program authorized by the Combined Shareholders’ Meeting of May{10, 2017 in the amount of €53,444{thousand; the decrease in additional paid-in capital of X €576,229{thousand pursuant to this cancellation; 2017{net profit for the year of €2,718,722{thousand. X

The appropriation of the net profit for{2016 led to the distribution on May{24, 2017 of a dividend of{€1.55 on each of the 168,828,050{shares ranking for dividends, for a total of €261,683{thousand. The amount not paid out on the 321,530{shares held by the Company on May{24, 2017 of €498{thousand was appropriated to retained earnings. Other movements mainly concern: the share capital increase of €28,800{thousand following the X issue of 3.6{million new shares reserved for employees (ESOP{2017);

10. Provisions for contingencies and losses

Reversal (utilized) At December{31

At January{1

Charge

in thousands of euros

Provisions for contingencies and losses for foreign exchange losses ■

11,847

22,043

11,847

22,043

TOTAL

11,847

22,043

11,847

22,043

The first-time application of ANC{Regulation{no.{2015-05 on forward financial instruments and hedging transactions resulted in the recognition at January{1, 2017 of a provision for foreign exchange losses of €11,274{thousand. This provision was reversed and replaced at December{31, 2017 by a provision for €17,781{thousand.

Bond issues

December{31, 2016

December{31, 2017

in thousands of euros

2015-2018 Bond issue 2015-2020 Bond issue 2015-2023 Bond issue 2016-2021 Bond issue

500,000

500,000

1,250,000 1,000,000

1,250,000 1,000,000

500,000

500,000

TOTAL

3,250,000

3,250,000

262

REGISTRATION DOCUMENT 2017 — CAPGEMINI