CAPGEMINI_REGISTRATION_DOCUMENT_2017

4

FINANCIAL INFORMATION

4.2 Consolidated Financial Statements

Notes to the consolidated financial statements for the year 4.2.6 ended{December{31, 2017

Other non-current assets

Note{1 Note{2

Accounting basis

185

Note{18 Note{19 Note{20 Note{21

218 219 220

Consolidation principles and Group

Accounts and notes receivable

structure

187 188 189 193 193 194 194 195 196 198 199 209

Other current assets

Alternative performance measures

Note{3 Note{4 Note{5 Note{6 Note{7 Note{8 Note{9 Note{10 Note{11 Note{12 Note{13 Note{14

Net debt/net cash and cash

Operating segments

equivalents Cash flows

220 225

Consolidated income statement

Note{22 Note{23

Revenues

Currency, interest rate and counterparty risk management Provisions for pensions and other

227

Operating expenses by nature Other operating income and

Note{24

post-employment benefits

230 235

expense

Non current and current provisions Other non current and current

Note{25 Note{26

Net financial expense Income tax expense Earnings per share

liabilities

235 235 236 236 238 238

Accounts and notes payable

Note{27 Note{28 Note{29 Note{30 Note{31 Note{32

Equity

Number of employees

Goodwill and intangible assets Property, plant and equipment

Off-balance sheet commitments

Related-party transactions

(PP&E)

211

Subsequent events

Cash-generating units and asset

Note{15

List of the main consolidated

impairment tests Deferred taxes

213 214 217

companies by country

239 241

Note{16 Note{17

Audit fees

Note{33

Financial instruments

184

REGISTRATION DOCUMENT 2017 — CAPGEMINI