Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.4 2016 Financial statements

Accrued income and charges Accrued charges reported in the balance sheet break down as follows:

Amount

(in thousands of euros)

Borrowings

Accrued interest

41,349

■

Other liabilities

Accounts and notes payable

3,983

■

Tax and social security liabilities ■

776

TOTAL

46,108

EUR/USD fix-to-fix cross currency swap of €16,654 thousand. Accrued interest payable mainly comprises interest on bond issues of €24,487 thousand and interest payable in US dollars on the Accrued income reported in the balance sheet break down as follows:

Amount

(in thousands of euros)

Cash and cash equivalents Accrued interest receivable ■

4

7,991 7,991

TOTAL

€7,824 thousand. Accrued interest receivable mainly comprises interest receivable in euros on the EUR/USD fix-to-fix cross currency swap of

16. Unrealized foreign exchange gains and losses on foreign currency receivables and payables

liabilities Reported in

exchange losses Provision for foreign

Reported in assets

(in thousands of euros)

On other receivables/payables

573 573

4,261 4,261

573 573

TOTAL

17. Net finance income (expense)

Amount

(in thousands of euros)

Provisions relating to financial items Charge

(3,490)

Reversal

759,312 755,822 68,926 68,926

Sub-total

Dividends received

Sub-total

Other financial income and expense Net income from short-term investments

1,639 1,533

Other investment income (capitalization contracts)

Revenue from loans, current accounts and Group cash pooling arrangements

57,645 40,142 49,689 (17,225) (75,107) (16,196)

Net foreign exchange gains (losses)

Income from equity derivatives

Interest on borrowings, current accounts and Group cash pooling arrangements

Interest on bond issues

Interest on the cross currency swap

Other

114

Sub-total

42,234

NET FINANCE INCOME (EXPENSE)

866,982

249

Registration Document 2016 — Capgemini