BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

NON-CONSOLIDATED COMPANIES 13.5 AT DECEMBER 31, 2018

Non-consolidated companies include: significant interests that do not fall within the scope of ● consolidation; and companies excluded from the scope of consolidation owing to ● their non-material nature. The main significant interests that do not fall within the scope of consolidation, and details of the share of equity held either directly or indirectly by the Group, are as follows:

ANC Regulation No. 2016-09 of December 2, 2016 requires companies that prepare their consolidated financial statements in accordance with international standards as adopted by the European Union to publish additional information relating to companies not included in their scope of consolidation as well as significant equity interests.

Amount of shareholders' equity* in millions of euros

Amount of income in millions of euros

Share of equity held

Company

Location

Reason for non-consolidation

Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures) Interest not consolidated because the Group does not have control, joint control or significant influence (incl. tax structures)

BATIGERE

France

16.01%

648

19

EFG – HERMES HOLDING

Egypte

12.94%

680

60

ERILIA

France

11.53%

1,025

64

EURO SECURED NOTES ISSUER

France

16.67%

0

0

FDI HABITAT

France

10.00%

5

4

FRANCE ACTIVE GARANTIE

France

14.00%

26

1

HABITATION MODERNE

France

14.84%

180

4

HLM COUTANCES GRANVILLE

France

16.16%

76

3

MEDUANE HABITAT (formerly SA HLM Laval)

France

11.45%

49

2

PARNASSE MAÏF SA D’HABITATION À LOYER MODÉRÉ HABELLIS SA HLM HARMONIE HABITAT (formerly CIF HABITAT)

France

19.98%

433

38

France

15.34%

97

4

France

12.22%

144

4

SA HLM LE FOYER VENDEEN

France

12.50%

97

5

SAIEM GRENOBLE HABITAT

France

10.76%

124

3

SOCIÉTÉ DES TROIS VALLÉES SYSTÈME TECHNO ÉCHANGE ET TRAITEMENT

France

12.38%

127

6

France

15.04%

89

9

TANDEM (formerly SEMPAT 90)

France 2 Amount of shareholders’ equity and income for the last fiscal year known at the balance sheet date and based on applicable accounting standards according to the country of location. * Information relating to companies excluded from the scope of consolidation owing to their non-material nature is available on the website of Groupe BPCE at the following address: https://www.groupebpce.fr/en/Investors/Regulated-information. 10.97% 62

396

Registration document 2018