Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.2 Consolidated financial statements

Financial instrument classification and fair value hierarchy The following table presents the net carrying amount of financial assets and liabilities and the fair value of financial instruments broken down according to the three classification levels defined above (except for financial instruments where the net carrying amount represents a reasonable approximation of fair value).

Net carrying amount

Fair value

Amortized cost

December 31, 2016 (in millions of euros)

Notes

Fair value

Level 1

Level 2

Level 3

Financial assets Shares in non-consolidated companies and in associates Long-term deposits, receivables and other investments

18

4

4

18 18

119 131

Other non-current assets

current Asset derivative instruments non-current and

18 -20

269

269

Accounts and notes receivables

19 20 21 21

3,074

Other current rassets

478

4

Cash management assets Cash and cash equivalents

157

157

1,879

1,879

Financial liabilities Bonds

21 21

3,260

Obligations under finance leases

100

other borrowings, net Draw-downs on bank and similar facilities and

21 26

43

Other non-current and current liabilities

278

Liability derivative instruments non-current and current

26 27 21

89

89

Accounts and notes payable

2,818

Bank overdrafts

9

9

Other non-current assets Note 18

At December 31 (in millions of euros)

Notes

(1) 2015

2016

Long-term deposits, receivables and other investments

96

119 120

Derivative instruments

23

228

Non-current tax receivables

88 45

83 52

Other

OTHER NON-CURRENT ASSETS

22

457

374

Certain reclassifications have been made to 2015 amounts to conform to current year presentation. These reclassifications had no impact on net income nor on net cash flows. (1)

security deposits and guarantees relating to leases. Long-term deposits, receivables and other investments consist mainly of aides à la construction (building aid program) loans and instruments contracted as part of the centralized management of currency risk in the amount of €120 million (current portion of Derivative instruments consist of the fair value of derivative €145 million, see Note 20, Other current assets”). At December 31, 2015, derivative instruments also included the call

option on own shares purchased by Cap Gemini S.A. on October 18, 2013, valued at €162 million. This option was bonds (see Note 21 – Net debt / Net cash and cash equivalents). exercised in 2016 on the early redemption of the ORNANE 2013 €56 million (€58 million at December 31, 2015). research tax credit receivables and competitiveness and employment tax credit receivables in France in the amount of At December 31, 2016, non-current tax receivables include

205

Registration Document 2016 — Capgemini