BPCE - 2020 Universal Registration Document

5

FINANCIAL REPORT

IFRS Consolidated Financial Statements 5.1

BPCE management report 5.5

523

of Groupe BPCE as at December 31, 2020 239 Consolidated income statement 239

BPCE parent company annual financial 5.6 statements Statutory Auditors’ report on the annual 5.7 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 Persons responsible for auditing the 5.9 financial statements

5.1.1

530

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

240 241 242 244 245

574

Notes to the financial statements of Groupe BPCE 5.1.6

578

Statutory Auditors’ report on the 5.2 consolidated financial statements

381

578

IFRS Consolidated Financial Statements 5.3 of BPCE SA group as at December 31, 2020

579 581

389

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

389 390 391 392 394 395

584

Statutory Audit system 5.9.1 Statutory Auditors of BPCE 5.9.2

584 585

Notes to the financial statements of BPCE SA group 5.3.6

Statutory Auditors’ report on the 5.4 consolidated financial statements

516

237

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE