Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.4 2016 Financial statements

Marketable securities Marketable securities break down as follows at December 31, 2016:

Net asset value

Nominal value Carrying amount

(in thousands of euros)

Listed securities Investment funds (FCP & SICAV)

715,438 112,831

715,438 115,748

715,438 112,831

Treasury shares

securities

Term deposits

148,350

148,350

148,350

Other marketable securities Capitalization contracts

92,586

92,586

92,586

TOTAL

1,069,205

1,072,122

1,069,205

Other marketable securities comprise three capitalization fund contracts subscribed in July 2010, August 2010 and November 2014 with 2016. leading insurance companies in Europe for €80,000 thousand. The residual balance represents capitalized interest at December 31,

4

Maturity of receivables at year-end

year More than one

Gross amount

One year or less

(in thousands of euros)

Non-current assets Receivable from controlled entities

1,119,169

176,647 125,911

942,522

Other financial fixed assets

126,111

200

Current assets Accounts and notes receivable

71

71

-

Income tax receivable

123,485

66,410

57,075

VAT receivable

2,859

2,859

- -

Receivable from related companies

197,420

197,420

Prepaid expenses

3,598

805

2,793

TOTAL

1,572,713

570,124

1,002,589

Prepaid expenses mainly comprise prepaid interest on the 2015 and 2016 bond issues.

239

Registration Document 2016 — Capgemini