Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.4 2016 Financial statements

Change in deferred tax liabilities

Deferred tax on temporary differences (in thousands of euros)

Prior year amount

Current year amount

Non-deductible provisions Organic sales tax

97

43

Provisions for contingencies and losses Provision for foreign exchange losses Net asset value differences on UCITS Unrealized foreign exchange gains Unrealized foreign exchange losses

143

573

1

0

208

4,261

(143)

(573)

Remeasurement differences on receivables and payables and fair value measurement of derivatives

228,164

96,742

Amortization of the derivative on own shares

8,330

0

TOTAL

236,800 34.43%

101,047 34.43%

Tax rate for temporary differences

DEFERRED TAX

81,530

34,790

4

Deferred tax assets Tax losses carried forward

746,237 34.43% 256,929

649,681 34.43% 223,685

Tax rate for temporary differences

DEFERRED TAX

III - Other information

20. Off-balance sheet commitments

a) Commitments given in favor of subsidiaries Guarantees, deposits and comfort letters granted by Cap Gemini S.A. to its subsidiaries at December 31, 2016 break down as follows:

Amount 108,281

(in thousands of euros)

Financial items Operating items

■

1,269,571

■

Tax items

15,060

■

TOTAL

1,392,912

to reflect changes in revenues, business activities and risk profiles. (including maximum coverage) are regularly reviewed and adjusted the agreement signed on May 25, 2004 with France Telecom to Cap Gemini S.A. granted a financial guarantee in connection with January 1, 2012 for a term of six years. telecommunications network for a term of eight years, renewed on transfer the management of part of the latter’s

cash facilities in the form of credit lines. Total draw-downs on in respect of financial items provide them with access to local Guarantees, deposits and comfort letters granted to subsidiaries €18,686 thousand. these credit lines at December 31, 2016 amounted to b) Other commitments Industries, Euroclear, the Metropolitan Police, Ontario Power signed with HM Revenue & Customs, Schneider Electric for a number of major contracts. These include the contracts The Group has provided performance and/or financial guarantees and Michelin. Monsanto, Becton Dickinson & Company, Carnival Corporation Services, Inc., the Department of Work and Pensions, EMC, Generation Inc., Environment Agency, Johnson & Johnson companies. The terms and conditions of this insurance program comprising a number of policies taken out with leading insurance activities. The insurance is part of a worldwide program liability claims that may be filed against them as a result of their insured for the financial implications of any civil or professional entities which it directly or indirectly owns more than 50%, are Cap Gemini S.A., together with all of its subsidiaries and any

c) Financial instruments Currency hedges/Derivative instruments

down as follows: denominated internal financing arrangements, primarily break instruments negotiated in respect of foreign currency At December 31, 2016, the values of external currency derivative €2,901 thousand for a nominal amount of SEK1,205 a euro/Swedish krona swap with a positive value of ◗ (€126 million); (€9 million); €270 thousand for a nominal amount of AUD13 million a euro/Australian dollar swap with a positive value of ◗

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Registration Document 2016 — Capgemini