Cap Gemini - Registration Document 2016

4

FINANCIAL INFORMATION

4.2 Consolidated financial statements

2014 International Plan

2015 International Plan

Maximum number of shares that may be granted

1,590,639 shares

1,721,759 shares

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

1%

1%

Total number of shares granted

(1) 1,290,500 July 30, 2014

(1) 1,068,550 July 29, 2015

Date of Board of Directors’ decision Performance assessment dates

performance condition and two years for the external performance condition Three years for the internal (other countries) 2 years as from the grant date (France) or four years as from the grant date

Three years for the two performance conditions

Vesting period

2 years and 7 months as from the grant date (France) or 4 years as from the grant date (other countries)

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

4 years

3 years

Main market conditions at the grant date Volatility ■

24.54%

26.33%

0.10% -0.55%

Risk-free interest rate

0.34% -0.81%

■

1.60%

Expected dividend rate

2.31%

■

Other conditions

Performance conditions

Yes (see below)

Yes (see below)

■

Employee presence within the Group at the vesting date ■

Yes

Yes

of shares Pricing model used to calculate the fair value Range of fair values (in euros) Free shares (per share and in euros) ■ Performance shares (per share and in euros) ■

with external (market) conditions Monte Carlo for performance shares

n/a

n/a

26.46 – 48.26

61.73 – 82.18

Of which corporate officers

29.32

56.66

Number of shares at December 31, 2015

that may vest under the plan in respect of shares and presence) previously granted, subject to conditions (performance 1,232,500

1,064,650

o/w to corporate officers (1) 50,000

(1) 40,000

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 66,500 21,700 Number of shares vested during the year (3) 390,750 -

Number of shares at December 31, 2016

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

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

(2) 776 250 1,036,937

(4) 1,042,950

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

1,053,800

53.35

87.60

190

Registration Document 2016 — Capgemini