BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

Note 8

Taxes Note 11

Employee benefits and similar

481

514

8.1 8.2 8.3

Payroll costs

481 481 484

Income tax 11.1

514 515

Deferred tax assets and liabilities 11.2

Employee benefits

Share-based payments

Other information Note 12

516

Note 9

Insurance businesses

486

Segment reporting 12.1

516 518 520 521

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

487 495

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

496

522 526

Fair value of financial assets and Note 10 liabilities

497

Scope of consolidation Note 13

527

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

Securitization transactions 13.1

527 527

504

Guaranteed UCITS 13.2

Other interests in consolidated 13.3 subsidiaries and structured entities Scope of consolidation at 13.4 December 31, 2018 Non-consolidated companies 13.5 at December 31, 2018

513

527

527

531

424

Registration document 2018