Cap Gemini - Registration Document 2016

4

FINANCIAL INFORMATION

4.2 Consolidated financial statements

Impact of bonds on the financial statements

2016

2015 Bond issue

issue 2011 Bond “ORNANE 2013” bonds

2016 Bond issue

At December 31 (in millions of euros)

July 2018 July 2020 July 2023

Equity component

n/a

n/a

n/a

n/a

n/a

n/a

Option component in respect of the embedded conversion option including accrued interest Debt component at amortized cost,

n/a

n/a

n/a

n/a

n/a

n/a

-

-

500

1,256

1,007

497

Effective interest rate

5.5%

2.7% 1.0% 1.9% 2.6% 0.6%

Statement for the period Interest expense recognized in the Income

25

30

4

23

26

-

Nominal interest rate

5.3%

0.0% 0.8% 1.8% 2.5% 0.5%

Nominal interest expense (coupon)

24

-

3

22

25

-

2015

issue 2011 Bond

bonds “ORNANE 2013”

2015 Bond issue

At December 31 (in millions of euros)

July 2018

July 2020

July 2023

Equity component

n/a

n/a

n/a

n/a

n/a

Option component in respect of the embedded conversion option

n/a

162

n/a

n/a

n/a

Debt component at amortized cost, including accrued interest

501

370

500

1,255 1.9%

1,007 2.6%

Effective interest rate

5.5%

2.7%

1.0%

Interest expense recognized in the Income Statement for the period

27

10

2

12

13

Nominal interest rate

5.3%

0.0%

0.8%

1.8%

2.5%

Nominal interest expense (coupon)

26

-

2

11

13

Fair value of bonds

2016

2015 Bond issue

2011 Bond issue

“ORNANE 2013” bonds

2016 Bond issue

At December 31 (in millions of euros)

July 2018 July 2020 July 2023

Fair value

505

1,320

1,116

502

Market rate

0.1% 0.4% 0.9% 0.4%

2015

2015 Bond issue

issue 2011 Bond

bonds “ORNANE 2013”

July 2018

July 2020

July 2023

At December 31 (in millions of euros)

Fair value

525

391

506

1,293

1,053

Market rate

0.2%

0.8%

0.4%

1.2%

1.9%

B)

under finance leases

of leases Earliest date

date Latest expiry

Effective interest rate

31, 2016 December

in millions of euros

Obligations under finance leases Computer equipment and other fixed assets

2010

2021

4.0% 100

o/w long-term obligations o/w short-term obligations

51 49

210

Registration Document 2016 — Capgemini