BPCE - 2018 Registration document

5 FINANCIAL REPORT

IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018

Note 8

Other information Note 12

Employee benefits and similar

326

364

8.1 8.2 8.3

Payroll costs

326 327 330

Segment reporting 12.1

364 366 368 369 370 374 385

Employee benefits

Finance and operating leases 12.2 Related party transactions 12.3 Partnerships and associates 12.4 Interests in non-consolidated 12.5 structured entities Locations by country 12.6 Statutory Auditors’ fees 12.7

Share-based payments

Note 9

Insurance businesses

333

9.1 9.2 9.3

Notes to the balance sheet Notes to the income statement Information to be provided on the temporary exemption of insurance businesses from IFRS 9

334 342

Scope of consolidation Note 13

386

343

Securitization transactions 13.1

386 386

Fair value of financial assets Note 10 and liabilities

Guaranteed UCITS 13.2

344

Other interests in consolidated 13.3 subsidiaries and structured entities

Fair value of financial assets and 10.1 liabilities Fair value of financial assets and 10.2 liabilities at amortized cost

387

351

Scope of consolidation 13.4 at December 31, 2018

387

361

Non-consolidated companies 13.5 at December 31, 2018

396

Taxes Note 11

362

Income tax 11.1

362 363

Deferred tax assets and liabilities 11.2

266

Registration document 2018