Cap Gemini - Registration Document 2016

4

FINANCIAL INFORMATION

4.2 Consolidated financial statements

ESOP 2014 International Employee Share Ownership Plan – F) the Group issued 5,000,000 new shares reserved for employees (ESOP 2014) in the second half of 2014. On December 18, 2014, The Group set up an employee share ownership plan ( fonds commun de placement entreprise, FCPE ) was not possible countries where the set-up of an Employee Savings Mutual Fund Stock Appreciation Rights (SAR) mechanism for employees in share ownership plan in 2014 was €1.1 million, attributable to the €229 million net of issue costs. The total cost of this employee with a par value of €8, representing a share capital increase of or relevant. ownership plans Impact of incentive instruments and employee share The following table breaks down by type of incentive and amortized in future periods. and employer contributions) and the residual amount to be “Other operating income and expense” (including payroll taxes employee share ownership instrument, the expense recognized in

(344,392 BSAAR warrants were exercised in 2016). The remaining resulting in delivery of the same number of shares the BSAAR warrants, 2,990,760 BSAAR warrants were exercised on the Euronext Paris market and July 23, 2016, the expiry date of Between the date of admission of the BSAAR warrants to trading market. 8,240 BSARR warrants were delisted from the Euronext Paris This program expired at the end of July 2016. International Employee Share Ownership Plan – E) ESOP 2012 €153 million net of issue costs. The total cost of this employee with a par value of €8, representing a share capital increase of the Group issued 6,000,000 new shares reserved for employees (ESOP 2012) in the second half of 2012. On September 27, 2012, The Group set up an employee share ownership plan or relevant. ( fonds commun de placement entreprise, FCPE ) was not possible countries where the set-up of an Employee Savings Mutual Fund Stock Appreciation Rights (SAR) mechanism for employees in share ownership plan in 2012 was €0.8 million, attributable to the

2015

2016

amortized in amount to be Residual

future periods amortized in amount to be Residual

the period Expense of

the period Expense of

periods future

Note

in millions of euros

Performance share plans

40

99

55

153

Other

2

1

3

8

TOTAL

42

100

58

161

7

Employee incentive instruments - IGATE G) The main features of this plan are set out in the table below:

2015 Plan

Vesting period

condition three years for the internal the market condition and One, two or three years for

subject to performance and presence conditions Number of units at December 31, 2015 that may vest under the plan in respect of units previously granted

114,073

Number of units subject to performance and presence conditions granted during the year

-

Number of units forfeited or cancelled during the year

13,118 15,400

Number of units vested during the year

subject to performance and presence conditions Number of units at December 31, 2016 that may vest under the plan in respect of units previously granted

85,555

Main market conditions at the grant date Risk-free interest rate ■

0.35% 1.60% €56.30

Expected dividend rate

■

Fair value in euros (per unit)

194

Registration Document 2016 — Capgemini