BPCE - 2018 Registration document

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

NON-CONSOLIDATED COMPANIES 13.5 AT DECEMBER 31, 2018

included in their scope of consolidation as well as significant equity interests. 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.

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

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:

Amount of shareholders’ equity in millions of euros

Share of equity held

Amount of income in millions of euros

Company

Location

Reason for non-consolidation

EFG - HERMES HOLDING EURO SECURED NOTES ISSUER FRANCE ACTIVE GARANTIE SYSTÈME TECHNO ECHANGE ET TRAITEMENT

Holding not consolidated because the Group does not exercise control, joint control or significant influence (including fiscal optimization structures) Holding not consolidated because the Group does not exercise control, joint control or significant influence (including fiscal optimization structures) Holding not consolidated because the Group does not exercise control, joint control or significant influence (including fiscal optimization structures)

Egypt 12.94%

680

60

France 16.67%

-

-

France 14.00%

26

1

France 15.04% 9 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. * Holding not consolidated because the Group does not exercise control, joint control or significant influence (including fiscal optimization structures) 89

5

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/Investisseur/Information-reglementee.

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Registration document 2018