BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

IFRS CONSOLIDATED FINANCIAL STATEMENTS OF GROUPE BPCE AS AT DECEMBER 31, 2020

The Corporate Center, which primarily includes: the Group’s central institution and holding companies; • run-off activities of Crédit Foncier and BPCE International; • cross-business activities; • items related to goodwill impairment and the amortization of • valuation differences, as these items form part of the Group’s acquisition and investment strategy; the contribution to the Single Resolution Fund. •

Segment reporting for Groupe BPCE has been restated as of the first quarter of 2019 and takes account of the transfer of the subsidiaries Banque de Tahiti, Banque de Nouvelle Calédonie and Société Havraise de Calédonie from Groupe BPCE International to the Caisse d’Epargne network. The segment information also takes into account the changes during the fourth quarter of 2020 to the rules for BPCE SA's re-invoicing of expenses recognized in respect of its duties as a central institution. As a result, the 2019 and 2020 quarterly income statements for the Retail Banking & Insurance and Corporate Center divisions were restated for comparison purposes.

12.1.1 Results by division (1)

SEGMENT ANALYSIS OF THE CONSOLIDATED INCOME STATEMENT

Retail Banking and Insurance

Corporate & Investment Banking

Asset Management

Corporate center

Groupe BPCE

2020

2019 pf

2020

2019

2020

2019

2020

2019 pf

2020

2019 pf

in millions of euros

Net banking income Operating expenses

16,457 (10,813)

16,050 (10,713)

3,225

3,760

2,803

3,337

55

447

22,540 (16,644)

23,593 (17,065)

(2,387)

(2,492)

(2,099)

(2,235)

(1,345) (1,290)

(1,626) (1,179)

Gross operating income

5,644

5,337

838

1,268

704

1,102

5,896

6,528

Cost/income ratio

65.7% 66.7% 74.0% 66.3% 74.9% 67.0%

ns

ns

73.8% 72.3%

Cost of risk

(2,042)

(1,028)

(27)

(8)

(819)

(312)

(110)

(18) 209

(2,998)

(1,365)

Share in income of equity-accounted associates

4

45

1

1

10 (0)

10

212

227

265

Gains or losses on other assets Change in the value of goodwill

10

8 0

(45)

13

(15)

(109)

(6)

(144)

(1)

(88)

(88)

Income before tax

3,615

4,362

768

1,273 (353) (447)

(105)

786

(1,296)

(1,083)

2,982

5,338

Income tax

(1,173)

(1,429)

(226) (209)

33 14

(212) (176)

321 119

246 106

(1,045)

(1,748)

Non-controlling interests (minority interests) Net income attributable to equityholders of the parent – excl. netcontribution by Coface

(114)

(87)

(191)

(604)

5

2,328

2,846

332

473

(57)

397

(858) (136)

(731)

1,745 (136)

2,986

Net contribution by Coface

44

44

REPORTABLE NET INCOME ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT

2,328

2,846

332

473

(57)

397

(993)

(687)

1,610

3,030

Results of the Retail Banking and Insurance sub-divisions

Financial Solutions and Expertise

Banques Populaires

Caisses d’Epargne

Other networks

Retail Banking and Insurance

Insurance

Payments

2019 pf

2019 pf

2019 pf

2019 pf

2019 pf

2020

2020

2020

2020

2019

2020

2019

2020

2020

in millions of euros

Net banking income Operating expenses

6,315 6,305 6,917 6,919 1,134 1,109

901

846

431

423

760

448 16,457 16,050 (326) (10,813) (10,713) 121 5,644 5,337

(4,242)

(4,294)

(4,549)

(4,616)

(604)

(628)

(491)

(478)

(391)

(370)

(537)

Gross operating income

2,072 2,012 2,369 2,303

530

481

410

368

39

52

223

Cost/income ratio

67.2% 68.1% 65.8% 66.7% 53.2% 56.6% 54.5% 56.5% 90.9% 87.6% 70.7% 72.9% 65.7% 66.7%

Cost of risk

(828)

(417)

(914)

(419)

(117)

(79)

2

(2)

(185)

(111)

(2,042)

(1,028)

Share in income of equity-accounted associates Gains or losses on other assets

20

34

(17)

10

1 7

4

45

8

3

9

(3)

(1)

(6) 31

10

8

Income before tax

1,273 1,632 1,464 1,881

413

402

393

378

42

50

18 3,615 4,362

(1) Sector information is restated for the impact of the net contribution by Coface as net income attributable to equity holders of the parent, +€136 million in 2020 and -€44 million in 2019.

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UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

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