Cap Gemini - Registration Document 2016

4

FINANCIAL INFORMATION

4.4 2016 Financial statements

II - Notes to the Cap Gemini S.A. Balance Sheet and Income Statement

1. Non-current assets

(January 1) Gross value

Gross value (December 31)

Increase

Decrease

(in thousands of euros)

Intangible assets Trademarks, patents and similar rights

38,013 38,013

1,716 1,716

- - - -

39,729 39,729

Sub-total

Property, plant and equipment

224 224

- -

224 224

Sub-total

Financial fixed assets Equity interests

17,503,686 1,241,389

79,970 64,908 438,414 583,291 585,007

-

17,583,656 1,119,169

Receivable from controlled entities

(187,128) (382,705) (569,833) (569,833)

Other financial fixed assets

70,402

126,111

Sub-total

18,815,477 18,853,715

18,828,935 18,868,889

TOTAL NON-CURRENT ASSETS

Equity interests

Other financial fixed assets agreement. This agreement relates to the share buyback program This account comprises treasury shares held under the liquidity 2016. Accordingly, a total of 2,686,396 shares were acquired and approved by the Combined Shareholders’ Meeting of May 18, December 31, 2016. At December 31, 2016, Cap Gemini S.A. 2,621,396 shares were sold between January 1, 2016 and valued at €11,147 thousand. held 150,000 treasury shares (85,000 at December 31, 2015), the amount of 4,128,337 shares (€336,047 thousand, including In 2016, the Company continued to purchase treasury shares in to beneficiaries of performance shares and free shares, transaction fees). During the year, 468,276 shares were presented 344,392 shares were presented to holders of BSAAR warrants on early redemption of the ORNANE bonds and finally exercise, 640,184 shares were presented to bondholders on the

Equity interests comprise shares in the Company’s subsidiaries. in the Asia-Pacific region of €51,004 thousand and in Europe of The main change during the year reflects share capital increases

€28,966 thousand.

Receivable from controlled entities granted by the Company to subsidiaries primarily in North America Amounts receivable from controlled entities mainly consist of loans region (€983,831 thousand), Latin America (€54,255 thousand), Europe (€33,147 thousand). The main changes in this heading reflect: €24,969 thousand, Europe of €23,058 thousand and the loans granted to subsidiaries in Latin America of ◗ Asia-Pacific region of €14,759 thousand; the repayment of loans granted to subsidiaries in the US ◗ Asia-Pacific region (€12,202 thousand). (€139,363 thousand), Europe (€34,915 thousand) and the (€46,578 thousand) and the Asia-Pacific

617,235 shares were cancelled.

At December 31, 2016, other financial fixed assets also include 1,417,645 shares in the course of cancellation.

Depreciation, amortization and provisions for non-current assets

amortization and (January 1) provisions Depreciation,

Depreciation,

provisions amortization and (December 31)

Charge

Reversal

(in thousands of euros)

Intangible assets Amortization of trademarks, patents and similar rights

34,010

793

-

34,803

Financial fixed assets Provisions for equity interests

3,755,180 3,789,189

-

(645,653) (645,653)

3,109,527 3,144,329

TOTAL DEPRECIATION, AMORTIZATION AND PROVISIONS

793

Provision reversals of €645,653 thousand concern Dutch, Asia-Pacific, Italian, Portuguese, Spanish and Swiss subsidiaries.

238

Registration Document 2016 — Capgemini