Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.4 2016 Financial statements

The main features of these plans are set out in the tables below:

2012 International Plan

2013 International Plan

Maximum number of shares that may be granted

2,426,555 shares

2,426,555 shares

% of share capital at the date of the Board of Directors’ decision

1.50%

1.50%

Total number of shares granted Date of Board of Directors’ decision

(1) 1,003,500

(1) 1,209,100

December 12, 2012

February 20, 2013

Performance assessment dates

and second calendar years following At the end of the first the grant date

At the end of the first

grant date and second years following the grant date (France) or 4 years 2 years and 1 week as from the date (other countries) and 1 week as from the grant

Vesting period

the grant date (France) or 2 years and ½ month as from 4 years and ½ month as from

countries) the grant date (other

Mandatory lock-in period effective as from the vesting date (France only)

4 years

4 years

Main market conditions at the grant date Volatility ■

4

25.80%

38.70%

Risk-free interest rate

0.35% -0.98%

0.59% -1.28%

■

Expected dividend rate

3.00%

3.00%

■

Other conditions

Performance conditions

Yes (see below)

Yes (see below)

■

Employee presence within the Group at the vesting date ■ Pricing model used to calculate the fair value of shares

Year

Year

with external (market) conditions Monte Carlo for performance shares

Range of fair values (in euros) Free shares (per share and in euros) ■

n/a

n/a

14.35 -28.67

16.18 -32.14

Performance shares (per share and in euros) ■

Of which corporate officers

16.18

18.12

Number of shares at December 31, 2015

of shares previously granted, subject to conditions that may vest under the plan in respect (performance and presence) 521,500

713,500

o/w to corporate officers -

-

Change during the period

Number of shares subject to performance and/or presence conditions granted during the year -

-

o/w to corporate officers -

-

Number of shares forfeited or canceled during the year 22,000

49,600

Number of shares vested during the year -

-

Number of shares at December 31, 2016

that may vest under the plan in respect of shares previously granted, subject to conditions

(presence only)

(2) 499,500

(2) 663,900

Diluted weighted average number of shares

510,500

688,700

Share price at the grant date (in euros)

33.15

36.53

241

Registration Document 2016 — Capgemini