BPCE - 2018 Risk report / Pillar III

CAPITAL MANAGEMENT AND CAPITAL ADEQUACY Scope of application

Liabilities at 12/31/2018 in millions of euros

BPCE statutory scope

Prudential restatements

BPCE prudential scope

Amount due to centralbanks

9

-

9

3

Financialliabilities atfair value through profitor loss

194,867 21,167 90,472 46,614 28,897 13,589 216,878 85,662 530,323 7,717

(2,513)

192,354 21,169 90,472 46,615 26,377 13,589 218,021 81,100 531,982 7,720

o/w securities soldshort - o/w otherliabilities heldfor trading - o/w derivative financial instruments - o/w securitydeposits received -

2

-

1 3

o/w portfoliomeasuredunder themarketvalue option -

(2,519)

Hedgingderivatives– NegativeFV

-

Debt securities

1,143 (4,561) 1,659

Amounts dueto credit institutions

Amounts dueto customers

Revaluation differenceson interestrate risk-hedged portfolios

221 262 884

-

221 224 576

Currenttax liabilities Deferred tax liabilities

(39)

(308)

Accrued expensesand otherliabilities

32,701

18

32,719

Liabilities associatedwith non-current assetsheld for sale

2,096

-

2,096

Liabilities relatedto insurance policies

98,855

(98,855)

-

Provisions

6,574

(112) (637)

6,463

Subordinated debt

17,598 66,194 23,513 39,044

16,961 66,204 23,513 39,052

Equityattributableto equity holdersof the parent Share capital and additional paid-in capital

10

0 9 1 0

Retained earnings

Gains and losses recognized directly in other comprehensive income

612

612

Net income for the period Non-controlling interests

3,026 7,212

3,026 6,392

(819)

TOTAL 1,168,912 The differencesbetween the statutory and regulatory scopes of consolidationcan be attributed to restatementsfor subsidiariesexcluded from the regulatory scope of consolidation (see description of regulatory scope of consolidation below) and the reincorporation of intra-group transactions associated with these subsidiaries. 1,273,926 (105,014)

31

Risk Report Pillar III 2018