BPCE - 2018 Risk report / Pillar III

CREDIT RISK Quantitative disclosures

Non-impaired loans showing past due balances

Assets with past due payments are performingexposures on which a paymentincidenthas beenrecorded. For example: a debt instrument is considered past due if the bond issuer is no ● longer making interest payments; a loan is consideredpast due if a payment or installmenthas 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 exceededat the reportingdate. The amounts disclosed in the statement below do not include past due payments resulting from the time difference between the settlement date and the recognitiondate. Past due loans and receivables (past due principal and accrued interest in the case of loans and total overdrawnbalance in the case of current accounts)can be broken down by due date as follows:

5

TABLE 24 – AGING OF PAST-DUE EXPOSURES ➡ Past-dueexposuresamountedto € 13.4 billion at 31/12/2018.Exposuresno more than 30 days past due made up 74% of total exposures versus 25% for exposures between 30 and 90days pastdue.

Gross carrying amounts

> 30 days ≤ 90 days

≤ 30 days

> 90 days

in millions of euros

Loans

6,441

2,184

115

Debt securities

-

-

-

TOTALEXPOSURES

6,441

2,184

115

97

Risk Report Pillar III 2018