BPCE - 2018 Registration document

5 FINANCIAL REPORT

IFRS CONSOLIDATED FINANCIAL 5.1

BPCE MANAGEMENT REPORT 5.5

542

STATEMENTS OF GROUPE BPCE AS AT DECEMBER 31, 2018

248

Significant events of 2018

542 543

Company situation and activity in 2018

5.1.1 5.1.2 5.1.3 5.1.4 5.1.5 5.1.6 5.1.7

Consolidated income statement

248 250 252 254 256 257

Comprehensive income

Consolidated balance sheet

BPCE PARENT COMPANY ANNUAL 5.6 FINANCIAL STATEMENTS

549

Statement of changes in equity Consolidated cash flow statement

5.6.1 5.6.2 5.6.3

Balance sheet and off-balance sheet

549 551

First-time application of IFRS 9

Income statement

Notes to the financial statements of Groupe

Notes to the parent company annual financial

BPCE

265

statements

552

STATUTORY AUDITORS’ REPORT ON 5.2 THE CONSOLIDATED FINANCIAL STATEMENTS

STATUTORY AUDITORS’ REPORT ON THE 5.7 FINANCIAL STATEMENTS

585

397

CONTROLS OF ACCOUNTING AND 5.8 FINANCIAL REPORTING QUALITY

IFRS CONSOLIDATED FINANCIAL 5.3 STATEMENTS OF BPCE SA GROUP AS AT DECEMBER 31, 2018

589

5.8.1

Roles and responsibilities in preparing and processing accounting and financial information Production processes for accounting and

407

589

5.3.1 5.3.2 5.3.3 5.3.4 5.3.5 5.3.6 5.3.7

Consolidated income statement

407 409 410 412 414 415

5.8.2

Comprehensive income

financial data

590

Consolidated balance sheet

5.8.3

Control process for accounting and financial

Statement of changes in equity Consolidated cash flow statement

data

592

First-time application of IFRS 9

PERSONS RESPONSIBLE FOR AUDITING 5.9 THE FINANCIAL STATEMENTS

Notes to the financial statements of BPCE SA

595

group

423

5.9.1 5.9.2

Statutory Audit system

595 595

Statutory Auditors of BPCE

STATUTORY AUDITORS’ REPORT ON THE 5.4 CONSOLIDATED FINANCIAL STATEMENTS

532

245

Registration document 2018