Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.4 2016 Financial statements

The main features of this plan are set out in the table below:

2014 France Plan

Date of the Combined Shareholders’ Meeting Maximum number of shares that may be granted

May 23, 2013

1% of the share capital on the date of the Board of Directors’ decision i.e. a maximum of 1,595,495 shares, of which a maximum of 15% granted without performance conditions

Total number of shares granted

(1) 104,379

Date of the Board of Directors’ decision

October 8, 2014

Grant condition assessment date

Presence condition only (employee presence within the Group at the vesting date)

Vesting period

2 years as from the grant date

Mandatory lock-in period effective as from the vesting date

2 years

Number of shares at December 31, 2015 that may vest under this plan in respect of shares previously granted, subject to presence conditions Number of shares subject to presence conditions granted during the year

96,120

-

4

Number of shares forfeited or canceled during the year

18,594 77,526

Number of shares vested during the year

Number of shares at December 31, 2016 that may vest under this plan in respect of shares previously granted, subject to presence conditions

-

Share price at the grant date (in euros) Main market conditions at the grant date Risk-free interest rate ■

52.69

0.34% 2.31% €43.91

Expected dividend rate

■

Fair value in euros (per share)

i.e. 6.5% of the total authorized maximum granted without performance conditions, pursuant to the resolution (authorization capped at 15% of the total). (1)

salary (four categories), the lowest paid employees receiving more shares than the highest paid employees. period. More than 20,000 employees were concerned by each share grant, with a differentiated share allocation based on annual months seniority at the grant date to receive shares and thereby become Cap Gemini S.A. shareholders at the end of the vesting These transactions aim to develop employee share ownership by enabling all employees of French companies with at least three

The Board of Director decisions were preceded each time by the signature of a company-wide agreement, in respect of payment of the profit-sharing bonus. At the end of the vesting period, nearly 77,500 shares vested to 15,200 beneficiaries at the beginning of October 2016.

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Registration Document 2016 — Capgemini