CAPGEMINI_REGISTRATION_DOCUMENT_2017

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FINANCIAL INFORMATION

4.2 Consolidated Financial Statements

b-2) IFRS{9 - Financial Instruments Application of this new standard at January{1, 2018 will not have a material impact on the Group consolidated financial statements.

b-3) IFRS{16 - Leases The Group launched a project in{2017 to identify and analyze the contracts concerned by the application of IFRS{16 - Leases. This standard enters into effect on January{1, 2019.

Use of estimates C) The preparation of consolidated financial statements involves the use of estimates and assumptions which may have an impact on the reported values of assets and liabilities at the period end or on certain items of either net profit or the income and expenses recognized directly in equity for the year. Estimates are based on economic data and assumptions which are likely to vary over time and are subject to a degree of uncertainty. They mainly concern revenue recognition on fixed-price contracts accounted for on a percentage-of-completion basis, recognition of deferred tax assets, measurement of the recoverable amount of intangible assets, provisions for pensions and other post-employment benefits, the fair value of derivatives, and provisions.

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REGISTRATION DOCUMENT 2017 — CAPGEMINI