Cap Gemini - Registration Document 2016

FINANCIAL INFORMATION

4.2 Consolidated financial statements

The main features of these plans are set out in the table below:

2012 International Plan

2013 International Plan

Maximum number of shares that may be granted

2,426,555 shares

2,426,555 shares

% of share capital at the date of the Board of Directors’ decision

1.5%

1.5%

Total number of shares granted

(1) 1,003,500

(1) 1,209,100

Date of Board of Directors’ decision Performance assessment dates

December 12, 2012

February 20, 2013

At the end of the first and second calendar years following

and second years following the grant date At the end of the first 2 years and 1 week as from the grant date (France) or 4 years and 1 week as from the grant date (other countries)

the grant date

Vesting period

and ½ month as from the grant date (other countries) 2 years and ½ month as from the grant date (France) or 4 years

Mandatory lock-in period effective as from the vesting date (France only)

4 years

4 years

Main market conditions at the grant date Volatility ■

38.70%

25.80%

4

0.59% -1.28%

Risk-free interest rate

0.35% -0.98%

■

3.00%

Expected dividend rate

3.00%

■

Other conditions

Performance conditions

Yes (see below)

Yes (see below)

■

Employee presence within the Group at the vesting date ■ Pricing model used to calculate the fair value of shares

Yes

Yes

Monte Carlo for performance shares with external (market) conditions

Range of fair values (in euros) Free shares (per share and in euros) ■

n/a

n/a

14.35 – 28.67

16.18 – 32.14

Performance shares (per share and in euros) ■

Of which corporate officers

16.18

18.12

Number of shares at December 31, 2015

that may vest under the plan in respect of shares previously granted, subject to conditions (performance and presence) 521,500

713,500

o/w to corporate officers -

-

Change during the period

Number of shares subject to performance and/or presence conditions granted during the year -

-

o/w to corporate officers -

-

Number of shares forfeited or canceled during the year 22,000

49,600

Number of shares vested during the year -

-

Number of shares at December 31, 2016

that may vest under the plan in respect of shares previously granted, subject to conditions (presence only) (2) 499,500

(2) 663,900

Weighted average number of shares Share price at the grant date (in euros)

510,550

688,700

33.15

36.53

189

Registration Document 2016 — Capgemini