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FINANCIAL INFORMATION
4.2 Consolidated financial statements
4
210
Registration Document 2016 — Capgemini
Impact of bonds on the financial statements
At December 31
(in millions of euros)
2016
issue
2011 Bond “ORNANE 2013”
bonds
2015 Bond issue
2016 Bond
issue
July 2018 July 2020 July 2023
Equity component
n/a
n/a
n/a
n/a
n/a
n/a
Option component in respect of the
embedded conversion option
n/a
n/a
n/a
n/a
n/a
n/a
including accrued interest
Debt component at amortized cost,
-
-
500
1,256
1,007
497
Effective interest rate
5.5%
2.7% 1.0% 1.9% 2.6% 0.6%
Statement for the period
Interest expense recognized in the Income
25
30
4
23
26
-
Nominal interest rate
5.3%
0.0% 0.8% 1.8% 2.5% 0.5%
Nominal interest expense (coupon)
24
-
3
22
25
-
At December 31
(in millions of euros)
2015
issue
2011 Bond
bonds
“ORNANE 2013”
2015 Bond issue
July 2018
July 2020
July 2023
Equity component
n/a
n/a
n/a
n/a
n/a
Option component in respect of the
embedded conversion option
n/a
162
n/a
n/a
n/a
Debt component at amortized cost, including
accrued interest
501
370
500
1,255
1,007
Effective interest rate
5.5%
2.7%
1.0%
1.9%
2.6%
Interest expense recognized in the Income
Statement for the period
27
10
2
12
13
Nominal interest rate
5.3%
0.0%
0.8%
1.8%
2.5%
Nominal interest expense (coupon)
26
-
2
11
13
Fair value of bonds
At December 31
(in millions of euros)
2016
2011 Bond
issue
“ORNANE 2013”
bonds
2015 Bond issue
2016 Bond
issue
July 2018 July 2020 July 2023
Fair value
505
1,320
1,116
502
Market rate
0.1% 0.4% 0.9% 0.4%
At December 31
(in millions of euros)
2015
issue
2011 Bond
bonds
“ORNANE 2013”
2015 Bond issue
July 2018
July 2020
July 2023
Fair value
525
391
506
1,293
1,053
Market rate
0.2%
0.8%
0.4%
1.2%
1.9%
under finance leases
B)
in millions of euros
of leases
Earliest date
date
Latest expiry
Effective
interest rate
31, 2016
December
Obligations under finance leases
Computer equipment and other fixed assets
2010
2021
4.0% 100
o/w long-term obligations
51
o/w short-term obligations
49