BPCE - 2018 Risk report / Pillar III

CAPITAL MANAGEMENT AND CAPITAL ADEQUACY Detailed quantitative disclosures

12/31/2018

12/31/2017

Phased-in amount

Phase-in measures

Phased-in amount

Phase-in measures

in millions of euros

3

22

Amount exceeding the15% threshold(negativeamount)

o/w direct andindirect holdings bythe institutionof the CET1 instruments - of financial sectorentitieswhere the institutionhas a significant investment in those entities o/w deferredtax assetsarising fromtemporarydifferences - Losses for thecurrent financialyear (negativeamount) Foreseeable tax charges relating to CET1 items (negativeamount) Regulatory adjustmentsappliedto CommonEquity Tier 1 in respectof amounts subjectto pre-CRR treatment Regulatory adjustments relating tounrealized gainsand losses pursuanto Articles 467 and 468 Amount tobe deducted from or added to CommonEquityTier 1 capitalwith regardto additionalfilters and deductionsrequired pre-CRR Qualifying AT1 deductions that exceedthe AT1 capitalof the institution (negativeamount) TOTALREGULATORYADJUSTMENTSTO COMMONEQUITYTIER 1 (CET1) Capital instruments and the relatedsharepremium accounts o/w classifiedas equity underapplicableaccounting standards - o/w classifiedas liabilities underapplicableaccounting standards - Amount ofqualifyingitems referredto in Article 484 (4)and therelatedshare premium accounts subjecto phaseout fromAT1 Public sectorcapital injectionsgrandfathered untilJanuary 1,2018 Qualifying Tier 1 capital included in consolidated AT1 capital (including minority interestsnot included in row 5) issued by subsidiariesand heldby third parties o/w instruments issuedby subsidiariessubjectto phaseout - AdditionalTier 1 (AT1)capital before regulatory adjustments Direct and indirect holdingsby an institution ofown AT1 instruments (negativeamount) Direct, indirect and synthetic holdings ofthe AT1 instruments of inancial sectorentitieswhere those entities have reciprocal cross holdingswith the institution designedto inflate artificiallythe own funds of the institution (negativeamount) Direct, indirect and synthetic holdings by the institutionof the AT1 instruments offinancial sectorentities wherethe institution does not have a significant investment in those entities (amountabove the 10% thresholdand net of eligible short positions) (negativeamount) Direct, indirect and synthetic holdings bythe institutionof the AT1 instruments offinancial sectorentities wherethe institution has asignificant investment in those entities (amount above the 10% thresholdnet of eligible short positions) (negativeamount) Regulatory adjustmentsappliedto AdditionalTier 1 in respectof amounts subjectto pre-CRRtreatment and transitional treatments subjectto phase out as prescribed in Regulation (EU) No. 575/2013 (i.e. CRR residual amounts) Residual amounts deducted from Additional Tier 1 capital with regard to deduction from CommonEquityTier 1 capitalduring thetransitionalperiod pursuant toArticle 472of Regulation(EU) No. 575/2013 o/w own capital instruments - o/w non-significant investments in the capital ofother financialsector - entities Empty set in theEU o/w filter for unrealized loss - o/w filter for unrealizedgain - Common EquityTier 1 (CET1)

23 24 25

-

0

25a 25b

- -

0 0

26

26a

- - -

(460)

0

(460)

26b

-

0

27

-

0

28 29

(6,348) 62,178

(7,051) 59,042

AdditionalTier 1 (AT1)capital: instruments 30

0

0

31 32

33

366

600

-

0

34 35 36

-

0

366

600

AdditionalTier 1 (AT1)capital: regulatoryadjustments

37

-

0

38

-

0

39

-

0

40

(22)

(22)

(22)

(22)

41

41a

-

0

55

Risk Report Pillar III 2018