BPCE - 2019 Universal Registration Document

8

ADDITIONAL INFORMATION

CROSS-REFERENCE TABLE FOR THE ANNUAL FINANCIAL REPORT AND THE MANAGEMENT REPORT

Cross-reference table for the annual financial 8.4 report and the management report

Information required under Article L. 451-1-2 of the French Monetary and Financial Code

Page No.

Annual financial report BPCE SA group consolidated financial statements

369-487 488-495 503-543 544-547

Statutory Auditors’ report on the consolidated financial statements

BPCE individual financial statements

Statutory Auditors’ report on the individual financial statements

Management report 1 Activity report (Articles L. 225-100, R. 225-102 and L. 233-6 of the French Commercial Code) 1.1 Situation and activity during the year

195-218 ; 496-502 221-360 ; 369-487

1.2 Results of the Group, its subsidiaries and the companies it controls 1.3 Key financial and non-financial performance indicators 1.4 Analysis of the change in results and financial position

6-7 ; 47 ; 58 ; 61-62 ; 557-558

195-218 ; 496-502

1.5 Significant post-balance sheet events

215 ; 231 ; 379 ; 500 ; 508

1.6 Outlook

216-217 ; 500

1.7 Research & Development 1.8 Main risks and uncertainties

500

561-571

1.9 Financial risks relating to the effects of climate change

66-82 ; 658

215 ; 241-242 ; 389 ; 499 ; 524-525

1.10 Significant investments or controlling interests in companies headquartered in France

2 Information pertaining to share buybacks (Article L. 225-211, paragraph 2 of the French Commercial Code) 3 Social, environmental and societal information (Article L. 225-102-1 of the French Commercial Code) 4 Information on locations by country and activities (Article 511-45 of the French Monetary and Financial Code) 5 Key characteristics of the internal control and risk management procedures relating to the preparation and processing of accounting and financial information

500

41-114 339-348

548-552

6

Vigilance plan (Article L. 225-102-4 of the French Commercial Code)

81-92

Report on corporate governance Information on governance

115-170 171-192 662-664

Information on pay Capital structure

Information required by Article L. 225-37-5 of the French Commercial Code on items liable to have an impact in the event of a public offering Information on agreements entered into by a subsidiary and a corporate officer holding more than 10% of the voting rights (Article L. 225-37-4 2° of the French Commercial Code) Table summarizing capital increase authorizations, in accordance with Articles L. 225-129-1 and L. 225-129-2 of the French Commercial Code, and use of these authorizations in fiscal year 2019 Pursuant to Articles 212-13 and 221-1 of the AMF General regulation, the universal registration document also contains the following regulatory information Statutory Auditors’ special report on related-party agreements and commitments

665

500 ; 666-678

501

666-678 349 ; 483

Statutory Auditors’ fees

Statement by the person responsible for the universal registration document

680

In accordance with Article 28 of European regulation No. 809/2004 of April 29, 2004, the following information is incorporated by reference in this universal registration document: Groupe BPCE’s consolidated financial statements for the fiscal • year ended December 31, 2018 and the Statutory Auditors’ report, presented on pages 397 to 406 of the registration document filed with the AMF on April 2, 2019 under number D.19-0252;

BPCE SA group’s consolidated financial statements for the • fiscal year ended December 31, 2018 and the Statutory Auditors’ report, presented on pages 585 to 588 of the registration document filed with the AMF on April 2, 2019 under number D.19-0252; BPCE’s annual financial statements for the fiscal year ended • December 31, 2018 and the Statutory Auditors’ report, presented on pages 503 to 506 of the registration document filed with the AMF on April 2, 2019 under number D.19-0252;

684

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

www.groupebpce.com