Cap Gemini - Registration Document 2016

4

FINANCIAL INFORMATION

4.4 2016 Financial statements

5. Deferred charges

Amount at January 1

decrease Amortization &

Amount at December 31

Increase

(in thousands of euros)

Loan issuance fees

17,746 17,746

2,447 2,447

(7,961) (7,961)

12,233 12,233

TOTAL

issue (€2,260 thousand). They are amortized on a straight-line basis over the term of the debt. Loan issuance fees include fees on the syndicated credit facility, as well as fees on the three 2015 bond issues and on the 2016 bond a one-year extension request was accepted by all banks, extending the maturity of this credit facility to July 27, 2021. In 2014, Cap Gemini S.A. refinanced its multi-currency credit facility with a group of 18 banks for an amount of €750 million. In July 2016,

6. Share capital and additional paid-in capital

paid-in capital Additional

Number of shares

Share capital

(in thousands of euros)

At December 31, 2015 (par value of €8)

172,181,500

1,377,452

6,340,387

Share capital reduction by cancellation of shares AT DECEMBER 31, 2016 (PAR VALUE OF €8)

(617,235)

(4,938)

(45,192)

171,564,265

1,372,514

6,295,195

8. Performance share plans

During the year, the Board of Directors, using the delegation of 11 th extraordinary resolution adopted by the Shareholders’ authority granted for a period of 26 months by the €4,938 thousand by cancelling 617,235 Cap Gemini S.A. shares Meeting, unanimously decided to reduce the share capital by authorized by the Combined Shareholders’ Meeting of May 18, purchased for cancellation under the share buyback program 617,235 shares and their par value of €45,192 thousand was 2016. The difference between the purchase cost of these deduced from additional paid-in capital. 7. Share subscription plans The Group no longer grants share subscription options since the performed in June 2008. plan authorized in 2005. The last grant under this plan was

of Directors to grant shares to a certain number of Group 2013, May 6, 2015 and then May 18, 2016, authorized the Board period of 18 months, subject to performance and/or presence employees, on one or several occasions and within a maximum conditions. On December 12, 2012, February 20, 2013, July 30, The Combined Shareholders’ Meetings of May 24, 2012, May 23, Board of Directors approved the terms and conditions and the list 2014, July 29, 2015, February 17, 2016 and July 26, 2016, the of beneficiaries of these six plans.

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Registration Document 2016 — Capgemini