BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

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

13.5 ANC Regulation No. 2016-09 of December 2, 2016 requires companies that prepare their consolidated financial statements in accordance with international standards as adopted by the European Union to publish additional information relating to companies not included in their scope of consolidation as well as significant equity interests.

NON-CONSOLIDATED COMPANIES AT DECEMBER 31, 2019

Non-consolidated companies include: significant interests that do not fall within the scope of • consolidation; and companies excluded from the scope of consolidation owing to • their non-material nature.

Amount of shareholders’ equity (1) (in millions of euros)

Amount of income (in millions of euros)

Share of equity held

Company

Location

Reason for non-consolidation

Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures)

BATIGÈRE

France

16.01%

658

12

CILOGER 2 OPCI

France

10.21%

73

1

COOPÉRATIVE IMMOBILIÈRE DE L’ORNE (SACI ORNE)

France

18.48%

11

-

ERILIA

France

11.53%

1,062

42

5

4

FDI HABITAT

France

10.00%

FONCIÈRE VALMI 2

France

13.95%

4

-

HABITAT COOPÉRATIF DE NORMANDIE

France

11.13%

1

-

5

HABITAT DU NORD SA

France

15.00%

181

9

HABITATION MODERNE

France

14.85%

106

4

HLM COUTANCES GRANVILLE

France

16.16%

76

3

HLM GOURNAISIENNE

France

12.08%

15

-

74

26

HLM HABITAT DE LILLE HLM MANCHE CALVADOS HABITATION

France

10.29%

France

15.84%

10

-

IRDI/SORIDEC

France

16.97%

117

21

LE COTTAGE SOCIAL DES FLANDRES France

10.00%

106

7

LE TOIT FOREZIEN

France

19.59%

34

16

MEDUANE HABITAT (formerly: SA HLM Laval)

France

11.45%

48

(2)

MIDI FONCIÈRE 2

France

13.33%

-

-

MIDI FONCIÈRE 3

France

14.29%

4

1

NORMANDIE CAPITAL

France

16.14%

17

-

ROUEN PARK

France

12.14%

4

1

357

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE