CONTENTS - Capgemini

100 ANNUAL
GROUP CONSOLIDATED FINANCIAL STATEMENTS
Capgemini
C) Analysis of plan assets
The main plan asset categories can be analyzed as follows:
in millions of euros 2004 % 2005 % 2006 %
Shares 567 66 852 65 958 64
Bonds 231 27 388 30 456 31
Real estate assets 26 3 32 3 39 3
Cash and cash equivalents 21 3 14 1 16 1
Other 12 1 17 1 20 1
TOTAL 857 100 1,303 100 1,489 100
D) Employees of funded defined benefit plans
REPORT 2006 Capgemini
2004
Total
2005
Total
2006
United
Kingdom Canada Other Total
Current employees 5,991 10,939 4,290 932 6,961 12,183
Former employees 5,651 6,307 6,207 37 1,175 7,419
Retirees 811 936 1,028 107 32 1,167
TOTAL 12,453 18,182 11,525 1,076 8,168 20,769
The increase in employees is attributable to the expansion of Group operations in India.
At December 31, 2006, total other employees are primarily based in India (6,152 employees) and the present value of the related obligation
amounted to €2 million. In India, the Group has taken out an insurance contract to cover its obligation to pay bonuses to employees with at
least two years’ service who leave the Group.
E) Principal actuarial assumptions
Discount rate and salary inflation rate
2004 2005 2006
(%) United Kingdom Canada Other
Discount rate 3.5 - 7.0 2.6 - 7.4 5.3 5.3 2.6 - 8.1
Salary inflation rate 1.5 - 6.0 1.5 - 6.0 3.5 3.3 1.5 - 6.0
Analysis of the expected rate of return on plan assets
2004 2005 2006
in millions of euros United Kingdom Canada Other
Shares 4.0 - 8.6 4.8 - 8.6 8.0 8.5 6.0 - 7.3
Bonds 2.5 - 7.0 2.4 - 7.8 4.6 - 5.3 5.3 2.5 - 7.3
Real estate assets 6.3 - 6.5 6.0 - 6.5 6.5 - 5.0 - 6.3
Cash and cash equivalents 3.8 3.8 3.8 - 2.0