Cap Gemini - Registration Document 2016

4 Financial information

Analysis on Capgemini 2016 Group 4.1 consolidated results

Comments on the Cap Gemini S.A. 4.3 Financial Statements

162

232

General comments on the Group’s activity over

Income statement

232 232 233 233

4.1.1

4.3.1

the past year

162

Balance sheet

4.3.2

Comments on the Capgemini Group

4.1.2

Appropriation of earnings

4.3.3

consolidated financial statements and outlook for 2017

Share capital and ownership structure

4.3.4

166

2016 Financial statements

234

Consolidated financial statements 4.2

168

Balance Sheet at December 31, 2015 and 2016 Income Statement for the years ended December 31, 2015 and 2016 Notes to the financial statements Statutory auditor’s report on the financial

234

4.4.1

Consolidated income statement

168

4.2.1

4.4.2

Statement of income and expense recognized in

4.2.2

236 237

equity

169 170 171 172

4.4.3

Consolidated statement of financial position Consolidated statement of cash flows Consolidated statement of changes in equity Notes to the consolidated financial statements for the year ended December 31, 2016 Statutory Auditors’ report on the consolidated

4.2.3

4.4.4

4.2.4

statements

253

4.2.5

Statutory Auditors’ special report on related

4.4.5

4.2.6

party agreements and commitments

254

173

Other financial and accounting 4.5 information

4.2.7

financial statements

231

255

Five-year financial summary Subsidiaries and investments

255 256

4.5.1

4.5.2

161

Registration Document 2016 — Capgemini