Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.2 Consolidated financial statements

given on non-cancellable leases B) Commitments given on non-cancellable leases break down by maturity as follows:

Vehicles and

other non-cancellable

equipment Computer

Offices

leases

Total

in millions of euros

Y+1 Y+2 Y+3 Y+4 Y+5

6 4 3 2 1

198 158 101

55 39 23

259 201 127

62 48 68

7

71 49 68

- -

Y+6 and beyond

-

A T DECEMBER 31, 2016 At December 31, 2015

16 19

635 671

124 137

775 827

Lease payments recognized in the Income Statement in 2016 totaled €362 million (€350 million in 2015). C) Other commitments given

4

B) Syndicated credit facility obtained by Cap Gemini S.A. and not drawn to date in Note 21, Net debt / Net cash and cash equivalents: Cap Gemini S.A. has agreed to comply with the following financial ratios (as defined in IFRS) in respect of the credit facility disclosed less than one at all times; (*) the consolidated net debt* to consolidated equity ratio must be ◗ finance costs are covered by consolidated operating margin*) must be equal to or greater than three at December 31 and the interest coverage ratio (the extent to which consolidated net ◗ June 30 of each year (based on the 12 months then ended). At December 31, 2015 and 2016, the Group complied with these financial ratios. The credit facility agreement also includes covenants restricting Cap Gemini S.A.’s ability to carry out certain operations. These maintain pari passu status. sales, mergers and similar transactions. Cap Gemini S.A. also committed to standard obligations, including an agreement to covenants also apply to Group subsidiaries. They include restrictions primarily relating to pledging assets as collateral, asset Borrowings secured by assets C) Consolidated Statement of Financial Position. At December 31, 2016, these related to finance leases for an amount of Some borrowings are secured by assets recorded in the €100 million and other borrowings in the amount of €7 million.

(€29 million at December 31, 2015) and mainly comprise firm Other commitments given total €37 million at December 31, 2016 purchase commitments relating to goods or services in the United Kingdom and France. Other commitments received D) 2016 (€112 million at December 31, 2015) and primarily comprise: Other commitments received total €130 million at December 31, contract signed in 2010, the Group received a limited financial guarantee of €50 million from the client; commitments received on client contracts: in the context of a ◗ commitments received following the purchase of shares held by certain minority shareholders of CPM Braxis for an amount of €63 million.

Off-balance sheet commitments relating to Group financing

Bonds A)

particularly to maintain pari passu status with all other marketable bonds that may be issued by the Company. of the 2015 bond issues and the 2016 bond issue detailed in Note 21, Net debt / Net cash and cash equivalents, and Cap Gemini S.A. has committed to standard obligations in respect

Net cash and cash equivalents. The alternative performance measures monitored by the Group (operating margin and net debt) are defined in Note 3, Alternative performance measures, and brokendown in Note 21, Net debt / (*)

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Registration Document 2016 — Capgemini