CAPGEMINI_REGISTRATION_DOCUMENT_2017

FINANCIAL INFORMATION

4.4 2017 financial statements

15. Unrealized foreign exchange gains and losses on foreign currency receivables and payables and on cash instruments

Reported in assets

Reported in liabilities

Provision for foreign exchange losses

in thousands of euros

On cash instruments

17,781

166,942

17,781

On other receivables/payables

4,261

70

4,261

TOTAL

22,043

167,013

22,043

The application of ANC{Regulation{no.{2015-05 on forward derivatives and unrealized foreign exchange liabilities total financial instruments and hedging transactions resulted in the €166,942{thousand and liability derivatives and unrealized recognition at December{31, 2017 of the value of asset and foreign exchange assets total €17,781{thousand. Derivatives liability derivative instruments and unrealized foreign exchange assets are recorded in the balance sheet in cash and cash differences on the corresponding cash instruments. Asset equivalents in the amount of €166,942{thousand.

16. Net finance income (expense)

Amount

in thousands of euros

Provisions for financial items Charge

4

(63,048)

Reversal

2,404,151

{

Sub-total

2,341,103

Dividends received

83,370 83,370

{

Sub-total

Other financial income and expense Net income from short-term investments

1,910 1,743

Other investment income (capitalization contracts)

Revenue from loans, current accounts and Group cash pooling arrangements

34,129 77,428 (8,896) (52,803)

Net foreign exchange gains (losses)

Interest on borrowings, current accounts and Group cash pooling arrangements

Interest on bond issues

Interest on the cross currency swap

(5,367)

Net expenses on investment funds (FCP{&{SICAV)

(388)

Other

97

{

Sub-total

47,854

NET FINANCE INCOME (EXPENSE)

2,472,327

Provision reversals of €2,404,151{thousand mainly comprise reversals of provisions for equity interests in subsidiaries in the amount of €2,392,878{thousand (US{for €1,946,000{thousand and European for €430,544{thousand), and a reversal of the provision for financial risks and treasury shares in the amount of €3,490{thousand. The dividends of €83,370{thousand correspond to dividends received during the period by the Company from its subsidiaries.

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REGISTRATION DOCUMENT 2017 — CAPGEMINI