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Registration Document 2016 — Capgemini
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Financial information
Analysis on Capgemini 2016 Group 4.1 consolidated results 162 General comments on the Group’s activity over 4.1.1 the past year 162 Comments on the Capgemini Group 4.1.2 consolidated financial statements and outlook for 2017 166 Consolidated financial statements 4.2 168 Consolidated income statement 4.2.1 168 Statement of income and expense recognized in 4.2.2 equity 169 Consolidated statement of financial position 4.2.3 170 Consolidated statement of cash flows 4.2.4 171 Consolidated statement of changes in equity 4.2.5 172 Notes to the consolidated financial statements 4.2.6 for the year ended December 31, 2016 173 Statutory Auditors’ report on the consolidated 4.2.7 financial statements 231 Comments on the Cap Gemini S.A. 4.3 Financial Statements 232 Income statement 4.3.1 232 Balance sheet 4.3.2 232 Appropriation of earnings 4.3.3 233 Share capital and ownership structure 4.3.4 233 2016 Financial statements 234 Balance Sheet at December 31, 2015 and 2016 4.4.1 234 Income Statement for the years ended 4.4.2 December 31, 2015 and 2016 236 Notes to the financial statements 4.4.3 237 Statutory auditor’s report on the financial 4.4.4 statements 253 Statutory Auditors’ special report on related 4.4.5 party agreements and commitments 254 Other financial and accounting 4.5 information 255 Five-year financial summary 4.5.1 255 Subsidiaries and investments 4.5.2 256