BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

BPCE management report 5.5

495

Groupe BPCE and BPCE SA group scopes of consolidation

218

Significant events of 2019

495 496

IFRS Consolidated Financial Statements 5.1

Company situation and activity in 2019

of Groupe BPCE as at December 31, 2019 219 Consolidated income statement 219

BPCE parent company annual financial 5.6 statements Balance sheet and off-balance sheet items 5.6.1 Notes to the parent company annual financial 5.6.2 statements Statutory Auditors’ report on the 5.7 consolidated financial statements Controls of accounting and financial 5.8 reporting quality Roles and responsibilities in preparing and processing 5.8.1 accounting and financial information Production processes for accounting and financial 5.8.2 data Accounting and financial data control process 5.8.3

5.1.1

502

Comprehensive income 5.1.2 Consolidated balance sheet 5.1.3 Statement of changes in equity 5.1.4 Consolidated cash flow statement 5.1.5

220 221 222 224 225

503

505

Notes to the financial statements of Groupe BPCE 5.1.6

543

Statutory Auditors’ report on the 5.2 consolidated financial statements

359

547

IFRS Consolidated Financial Statements 5.3 of BPCE SA group as at December 31, 2019

547

367

548 549

Consolidated income statement 5.3.1 Comprehensive income 5.3.2 Consolidated balance sheet 5.3.3 Statement of changes in equity 5.3.4 Consolidated cash flow statement 5.3.5

367 368 369 370 372 373

Persons responsible for auditing 5.9 the financial statements

552

Statutory Audit system 5.9.1 Statutory Auditors of BPCE 5.9.2

552 552

Notes to the financial statements of BPCE SA group 5.3.6

Statutory Auditors’ report on the 5.4 consolidated financial statements

486

217

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE