Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.2 Consolidated financial statements

4.2.4 Cash flows for the period are discussed in Note 22, Cash flows.

statement of cash flows

Notes

2015

2016

in millions of euros

Profit for the year attributable to owners of the Company

1,124

921 (13)

Non-controlling interests Impairment of goodwill

(17)

13 -15

40

-

Depreciation, amortization and impairment of fixed assets

264

299

Change in provisions

8

(5)

Losses on disposals of assets Expenses relating to share grants

17 32 55

6

54

Net finance costs

9

104

Income tax expense / (income)

10

(203)

94

Unrealized gains on changes in fair value and other

(19)

(11)

and income tax (A) Cash flows from operations before net finance costs

1,301 (137)

1,449 (167)

4

Income tax paid (B)

Change in accounts and notes receivable and advances from customers and amounts billed in advance

(22) (10) (80) (48)

(45)

Change in capitalized costs on projects Change in accounts and notes payable Change in other receivables/payables Change in operating working capital (C)

13

128 (59)

(160) 1,004

37

NET CASH FROM OPERATING ACTIVITIES (D=A+B+C)

1,319

Acquisitions of property, plant and equipment and intangible assets

13 -14

(198)

(197)

assets Proceeds from disposals of property, plant and equipment and intangible

19

21

(179)

(176)

equivalents acquired Cash inflows (outflows) on business combinations net of cash and cash

(3,392)

(23) (36) (16) (75)

Cash outflows in respect of cash management assets

(2)

Other cash (outflows) inflows, net

(13)

(3,407) (3,586)

NET CASH USED IN INVESTING ACTIVITIES (E)

(251)

Proceeds from issues of share capital

564

- -

Proceeds from issues of share capital subscribed by non-controlling interests

5

Dividends paid

(198)

(229) (315)

Net payments relating to transactions in Cap Gemini S.A. shares

(81)

Proceeds from borrowings Repayments of borrowings

2,775

505

(691)

(1,004)

Interest paid

(38)

(115)

Interest received

28

43

NET CASH (USED IN) / FROM FINANCING ACTIVITIES (F) NET DECREASE IN CASH AND CASH EQUIVALENTS (G=D+E+F) Effect of exchange rate movements on cash and cash equivalents (H) CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR (I) CASH AND CASH EQUIVALENTS AT END OF YEAR (G+H+I)

2,364 (218)

(1,115)

(47) (31)

26

21 21

2,140 1,948

1,948 1,870

171

Registration Document 2016 — Capgemini