Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.2 Consolidated financial statements

4.2.6

to the consolidated financial statements for the year ended

December 31, 2016

Other non-current assets Note 18 Accounts and notes receivable Note 19 Other current receivables Note 20

Accounting basis Note 1

174

205 206

Consolidation principles and Group Note 2 structure Alternative performance measures Note 3

175 177 178 182 182 183 183 184 185 186 187 196 198 200 201 204

207 Net debt / net cash and cash equivalents 207

Operating segments Note 4

Cash flows Note 22

213

Consolidated income statement Note 5

Currency, interest rate and counterparty Note 23 risk management post-employment benefits Provisions for pensions and other Note 24 Current and non-current provisions Note 25 Other current and non-current liabilities Note 26

Revenues Note 6

215

Operating expenses by nature Note 7 Other operating income and expense Note 8

218 223 223 223 224 224 226 226

Net financial expense Note 9 Income tax expense Note 10 Earnings per share Note 11

Accounts and notes payable Note 27

4

Number of employees Note 28

Equity Note 12

Off-balance sheet commitments Note 29 Related-party transactions Note 30

Goodwill and intangible assets Note 13 Property, plant and equipment (PP&E) Note 14 Cash-generating units and asset Note 15 impairment tests

Subsequent events Note 31

by country List of the main consolidated companies Note 32

227 230

Deferred taxes Note 16

Audit fees Note 33

Financial instruments Note 17

173

Registration Document 2016 — Capgemini