CAPGEMINI_REGISTRATION_DOCUMENT_2017

FINANCIAL INFORMATION

4.2 Consolidated Financial Statements

{

2016 International Plans

Maximum number of shares that may be granted

1,721,815{shares

1,721,815{shares

% of share capital at the date of the Board of Directors’ decision

1%

1%

Total number of shares granted

180,500{ (5)

1,663,500{ (1)

Date of Board of Directors’ decision

February{17, 2016

July{26, 2016

Performance assessment dates

Presence condition only

Three years for the two conditions

Vesting period

2{years as from the grant date (France) or 4{years as from the grant date (other countries)

3{years and 1{week as from the grant date (France) or 4{years as from the grant date (other countries)

Mandatory lock-in period effective as from the vesting date (France only)

2{years

2{years

Main market conditions at the grant date Volatility ■

n/a

26.35%

Risk-free interest rate

0.15% -0.03%

0.2% -0.17%

■

4

1.60%

1.60%

Expected dividend rate

■

Other conditions

Yes (see below)

Performance conditions

■

Yes

Employee presence within the Group at the vesting date ■

Pricing model used to calculate the fair value of shares

Monte Carlo for performance shares with external (market) conditions

Range of fair values (in euros) Free shares (per share and in euros) ■

n/a

n/a

55.45 – 57.59

54.02 – 77.1

Performance shares (per share and in euros) ■

Of which corporate officers

-

52.68

Number of shares at December{31, 2016

that may vest under the plan in respect of shares previously granted, subject to conditions (performance and/or presence) 173,900 1,652,600 o/w to corporate officers - 42,000{ (1)

Change during the period

Number of shares subject to performance and/or presence conditions granted during the year -

-

o/w to corporate officers -

-

Number of shares forfeited or canceled during the year 29,850

77,550

Number of shares vested during the year -

-

Number of shares at December{31, 2017

that may vest under the plan in respect of shares previously granted, subject to conditions (performance and/or presence) 144,050{ (6) 1,575,050{ (7)

Weighted average number of shares

158,975

1,613,825

Share price at the grant date (in euros)

71.61

83.78

203

REGISTRATION DOCUMENT 2017 — CAPGEMINI