Cap Gemini - Registration Document 2016

4

FINANCIAL INFORMATION

4.2 Consolidated financial statements

Analysis of assets and liabilities by geographic area

Asia- Pacific and Latin America allocated Not

United Kingdom and Ireland Europe Rest of

At December 31, 2016 (in millions of euros)

North America France

Eliminations

Total

Assets by geographic area external ■

3,507 2,611

1,620

2,835

1,910

39 28 67

-

12,522

inter-geographic area

84

83

61

88

176

(520) (520)

-

■

TOTAL ASSETS

3,591 2,694

1,681

2,923

2,096

12,522

o/w acquisitions of intangible assets and property, plant and equipment (1)

26

46

29

64

91

1

-

257

Deferred tax assets Income tax assets

1,473

159 157

Cash management assets Cash and cash equivalents

1,879

Derivative instruments

269

TOTAL ASSETS

16,459

Liabilities by geographic areas

external

907 1,197

1,405

1,070

732

10

-

5,321

■

inter-geographic area

150

100

80

127

61

-

(518) (518)

-

■

TOTAL LIABILITIES

1,057 1,297

1,485

1,197

793

10

5,321 7,285

Equity

Deferred tax liabilities Income tax liabilities

227 125

Borrowings and bank overdrafts

3,412

Derivative instruments

89

TOTAL LIABILITIES AND EQUITY

16,459

Asia- Pacific

United Kingdom and Ireland

At December 31, 2015 (in millions of euros)

North America France

Rest of Europe

and Latin America

Not allocated Eliminations

Total

Assets by geographic area external ■

3,385 2,603

1,757

2,772

1,796

36 39 75

-

12,349

inter-geographic area

69

77

56

88

137

(466) (466)

-

■

TOTAL ASSETS

3,454 2,680

1,813

2,860

1,933

12,349

o/w acquisitions of intangible assets and property, plant and equipment (1)

28

51

40

49

74

1

-

243

Deferred tax assets Income tax assets

1,412

94

Cash management assets Cash and cash equivalents

116

1,950

Derivative instruments

342

TOTAL ASSETS

16,263

Liabilities by geographic areas

external

814 1,192

1,378

983 109

645

8

-

5,020

■

inter-geographic area

110

103

73

72

-

(467) (467)

-

■

TOTAL LIABILITIES

924 1,295

1,451

1,092

717

8

5,020 6,913

Equity

Deferred tax liabilities Income tax liabilities

221

79

Borrowings and bank overdrafts

3,813

Derivative instruments

217

TOTAL LIABILITIES AND EQUITY

16,263

2015), which excludes acquisitions of assets held under finance leases (€60 million in 2016 and €45 million in 2015). Total acquisitions of intangible assets and property, plant and equipment is different from the figure reported in the Statement of Cash Flows (€197 million in 2016 and €198 million in (1)

180

Registration Document 2016 — Capgemini