BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

BPCE PARENT COMPANY ANNUAL FINANCIAL STATEMENTS

4.4.3

COMPANIES ESTABLISHED WITH UNLIMITED LIABILITY

Corporate name EIG BPCE Achats

Head Office

Legal form

12/20, rue Fernand-Braudel – 75013 Paris

EIG EIG EIG EIG EIG EIG EIG EIG EIG SCI

EIG CE Syndication Risque

50, avenue Pierre Mendès-France – 75201 Paris Cedex 13 50, avenue Pierre Mendès-France – 75201 Paris Cedex 13 50, avenue Pierre Mendès-France – 75201 Paris Cedex 13 50, avenue Pierre Mendès-France – 75201 Paris Cedex 13

EIG Ecolocale

EIG BPCE Solutions Crédit

EIG GCE Mobiliz

EIG BPCE Infogérance & Technologies

110, avenue de France – 75013 Paris 182, avenue de France – 75013 Paris

EIG ITCE

EIG BPCE Trade

50, avenue Pierre Mendès-France – 75201 Paris Cedex 13 50, avenue Pierre Mendès-France – 75201 Paris Cedex 13

EIG BPCE Services Financiers

SCI de la vision

48/56, rue Jacques-Hillairet – 75012 Paris

SNC Menes

50, avenue Pierre Mendès-France – 75201 Paris Cedex 13

SNC SNC SNC SNC

SNC Société Alsacienne de Locations Ferroviaires 1 SNC Société Alsacienne de Locations Ferroviaires 2

116, cours Lafayette – 69003 Lyon 116, cours Lafayette – 69003 Lyon 116, cours Lafayette – 69003 Lyon

SNC Terrae

4.4.4

RELATED-PARTY TRANSACTIONS

12/31/2019

12/31/2018

Banks Other companies

Total

Total

in millions of euros

Receivables

78,657

332 250 824

78,989

74,396

o/w subordinated items

3,038

3,288

3,076

Liabilities

44,841

45,665

35,133

o/w subordinated items

0 0

0 0

Loan commitments

Guarantee commitments Other commitments given Commitments given Guarantee commitments Other commitments received Commitments received Loan commitments

6,987 6,389

10

6,997 6,389

5,160 8,522

5

13,376

10

13,386

13,682 11,992

6,824

6,824

0

0

8,909

8,909

8,562

15,733

0

15,733

20,554

No material transactions were concluded under non-market conditions with a related party.

INTANGIBLE ASSETS AND PROPERTY, PLANT AND EQUIPMENT 4.5 Accounting rules for intangible assets and property, plant and equipment are defined by ANC Regulation No. 2014-03.

4.5.1

INTANGIBLE ASSETS

Accounting principles An intangible asset is an identifiable non-monetary asset without physical substance. Intangible assets are recorded at cost (purchase price including costs). These assets are amortized over their estimated useful lives. In particular, software is amortized over a maximum period of five years. Any additional amortization that may be applied to software using the accelerated method permitted for tax purposes is recorded, where applicable, under accelerated amortization. Goodwill is not amortized but is subject, as appropriate, to impairment testing. Leasehold rights are amortized on a straight-line basis over the residual term of the lease and, if necessary, are tested for impairment relative to market value.

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UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE