BPCE - 2018 Registration document

RISK REPORT Credit risk

COVERAGE OF NON-PERFORMING LOANS ➡

12/31/2018

01/01/2018

in billions of euros

Gross loan outstandings - customers and banks

763.1 21.5 2.8%

730.1 23.2 3.2% 10.5 45.1%

o/w S3 exposures

Non-performing loans/gross loans

Total S3 impairments

9.7

Impairments/non-performing loans

45.0%

NON-IMPAIRED LOANS SHOWING PAST DUE BALANCES Assets with past due payments are performing exposures on which a payment incident has been recorded. For example: a debt instrument is considered past due if the bond issuer is no ● longer making interest payments; a loan is considered past due if a payment or installment has been ● missed and recorded as such on the books;

a current account overdraft carried in “Loans and advances” is ● considered past due if the overdraft period or authorized limit has been exceeded at the reporting date. The amounts disclosed in the statement below do not include past due payments resulting from the time difference between the settlement date and the recognition date. Past due loans and receivables (past due principal and accrued interest in the case of loans and total overdrawn balance in the case of current accounts) can be broken down by due date as follows:

AGING OF PAST-DUE EXPOSURES ➡ Past-due exposures amounted to € 13.4 billion at 31/12/2018. Exposures no more than 30 days past due made up 74% of total exposures versus 25% for exposures between 30 and 90 days past due.

Gross carrying amounts

> 30 days ≤ 90 days

≤ 30 days

> 90 days

in millions of euros

Loans

6,441

2,184

115

Debt securities

-

-

-

TOTAL EXPOSURES

6,441

2,184

115

6

RESTRUCTURED LOANS ADJUSTMENTS DUE TO FINANCIAL HARDSHIPS ➡

12/31/2018

12/31/2017

Off-balance sheet commitments

Off-balance sheet commitments

Loans and receivables

Loans and receivables

Total

Total

in millions of euros

Impaired restructured loans Performing restructured loans

6,575 2,354 8,929

16

6,591 2,354 8,945

6,625 2,542 9,167

93 73

6,718 2,615 9,333

TOTAL RESTRUCTURED LOANS

16

166

Impairment

(1,884)

4

(1,880)

(1,976)

2

(1,974)

Collateral received

5,872

18

5,890

5,341

23

5,364

655

Registration document 2018