Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.4 2016 Financial statements

2016 International Plans

Maximum number of shares that may be granted

1,721,815 shares

1,721,815 shares

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

1%

1%

Total number of shares granted Date of Board of Directors’ decision Performance assessment dates

(5) 180,500

(1) 1,663,500 July 26, 2016

February 17, 2016

Three years for the two performance conditions 3 years and 1 week as from the grant date (France) or 4 years as

Presence condition only

Vesting period

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

(other countries)

from the grant date (other countries)

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

2 years

2 years

Main market conditions at the grant date Volatility ■

n/a

26.35%

Risk-free interest rate Expected dividend rate

0.15% -0.03%

0.2% -0.17%

■

1.60%

1.60%

■

Other conditions

4

Performance conditions

Yes (see below)

Yes (see below)

■

Employee presence within the Group at the vesting date ■

Yes

Yes

with external (market) conditions Monte Carlo for performance shares

Pricing model used to calculate the fair value of shares

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

n/a

n/a

55.45 -57.59

54.02 -77.1

Performance shares (per share and in euros) ■

Of which corporate officers

-

52.68

Number of shares at December 31, 2015

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

o/w to corporate officers -

-

Change during the period

Number of shares subject to performance and/or presence conditions granted during the year 180,500 1,663,500 o/w to corporate officers - (1) 42,000 Number of shares forfeited or canceled during the year 6,600 10,900 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

(performance and presence)

(6) 173,900

(7) 1,652,600

Diluted weighted average number of shares Share price at the grant date (in euros)

155,050

689,492

71.61

83.78

Grant subject to performance conditions only. (1) In respect of the “foreign” plan only. (2)

Balance on the “French” plan granted in August 2016 subject to performance and presence conditions at this date. (3) Of which 354,750 shares in respect of the French plan and 688,200 shares in respect of the foreign plan. (4) Grant subject to presence conditions only for beneficiaries employed by IGATE, acquired on July 1, 2015. (5) Of which 7,500 shares in respect of the French plan and 166,400 shares in respect of the foreign plan. (6) Of which 453,350 shares in respect of the French plan and 1,199,250 shares in respect of the foreign plan. (7)

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Registration Document 2016 — Capgemini