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FINANCIAL INFORMATION
4.2 Consolidated financial statements
4
173
Registration Document 2016 — Capgemini
to the consolidated financial statements for the year ended
4.2.6
December 31, 2016
Accounting basis Note 1 174 Consolidation principles and Group Note 2 structure 175 Alternative performance measures Note 3 177 Operating segments Note 4 178 Consolidated income statement Note 5 182 Revenues Note 6 182 Operating expenses by nature Note 7 183 Other operating income and expense Note 8 183 Net financial expense Note 9 184 Income tax expense Note 10 185 Earnings per share Note 11 186 Equity Note 12 187 Goodwill and intangible assets Note 13 196 Property, plant and equipment (PP&E) Note 14 198 Cash-generating units and asset Note 15 impairment tests 200 Deferred taxes Note 16 201 Financial instruments Note 17 204 Other non-current assets Note 18 205 Accounts and notes receivable Note 19 206 Other current receivables Note 20 207 Net debt / net cash and cash equivalents 207 Cash flows Note 22 213 Currency, interest rate and counterparty Note 23 risk management 215 post-employment benefits Provisions for pensions and other Note 24 218 Current and non-current provisions Note 25 223 Other current and non-current liabilities Note 26 223 Accounts and notes payable Note 27 223 Number of employees Note 28 224 Off-balance sheet commitments Note 29 224 Related-party transactions Note 30 226 Subsequent events Note 31 226 by country List of the main consolidated companies Note 32 227 Audit fees Note 33 230