BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

IFRS CONSOLIDATED FINANCIAL STATEMENTS OF GROUPE BPCE AS AT DECEMBER 31, 2019

Country of operation

Business

Country of operation

Business

FONCIÈRE DU VANUATU

Real estate investment

BPCE INTERNATIONAL HO CHI MINH CITY – BRANCH (Vietnam)

Specialized credit institution

VIETNAM

STATUTORY AUDITORS’ FEES 12.7 Fees in respect of duties carried out by the Statutory Auditors for the whole of Groupe BPCE (including Statutory Auditors not belonging to the same network as those responsible for auditing BPCE’s financial statements) in respect of the 2018 and 2019 fiscal years were as follows:

Statutory Auditors responsible for auditing BPCE’s financial statements

Other Statutory Auditors

PwC

Mazars

Deloitte

KPMG Audit (2)

Amount

%

Amount

%

Amount

%

Other

2019 2018 2019 2018 2019 2018 2019 2018 2019 2018 2019 2018 2019 2018 2019 2018 2019 2018

in thousands of euros (1)

Certification of financial statements Services other than certification of financial statements (3)

13,108 12,902 77% 69% 5,296 5,378 67% 72% 10,152 11,023 67% 70% 5,200 5,701 1,650 2,120 35,406 37,124

3,819 5,713 23% 31% 2,605 2,072 33% 28% 4,892 4,816 33% 30% 940 676 366

50 12,622 13,328

TOTAL

16,927 18,615 100% 100% 7,901 7,450 100% 100% 15,044 15,839 100% 100% 6,140 6,377 2,016 2,170 48,028 50,452

o/w fees paid to commissioned Statutory

Auditor/consolidating entities for certification of financial statements 12,112 o/w fees paid to commissioned Statutory Auditor/consolidating entities for services other than certification of financial statements 827

4,748

4,868

5,200

1,650

28,578

5

1,994

1,952

935

366

6,075

Change (%)

(9%)

6%

(5%)

(4%)

(7%)

(5%)

Amounts relating to services provided appear on the income statement for the reporting year, notably including unrecoverable VAT. (1) For the KPMG audit network, amounts include fees paid to the network when it signs the financial statements of shareholder institutions (and their subsidiaries) or direct subsidiaries of (2) BPCE SA. As a result, these amounts essentially exclude the fees paid by Natixis subsidiaries (€1.6 million for the certification of financial statements and €3.1 million for services other than the certification of financial statements for Natixis group) and €0.1 million for BPCE SA group. In 2019, “Services other than certification of financial statements” mainly included assignments requested by BPCE (€1.3 million) including in particular verification of the Group’s compliance (3) with BCBS 239 performed by Deloitte (€0.7 million) and for comfort letters relating to issues (€0.3 million) and assignments requested by Natixis SA and its subsidiaries (€6.5 million) in particular technical assistance assignments (€1.1 million), compliance support assignments related to systems in place (€1.5 million), tax audits mainly outside the European Union (€0.7 million), assignments relating to services rendered in respect of acquisitions (€0.6 million), support for regulatory and normative developments (€0.5 million), and other assignments including a benchmarking assignment on the multi-affiliate Asset Management model (€0.7 million).

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UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE