BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

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

STATUTORY AUDITORS’ FEES 12.7 Fees in respect of duties performed by the Statutory Auditors for the whole of Groupe BPCE (including Statutory Auditors not belonging to the same network as those responsible for auditing BPCE’s financial statements) in respect of the 2019 and 2020 fiscal years were as follows:

Statutory Auditors responsible for auditing BPCE’s financial statements

Other Statutory Auditors

PwC

Mazars

Deloitte

KPMG Audit (2)

Amount

% Amount

% Amount

%

Other

Total

2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019

in thousands of euros (1)

Certification of financial statements

13,839 13,108 78% 77% 6,069 5,296 78% 67% 8,255 10,152 77% 67% 5,236 5,200 1,494 1,650 34,893 35,406

Services other than financial statement certification (3)

3,946 3,819 22% 23% 1,753 2,605 22% 33% 2,423 4,892 23% 33% 453 940 105 366 8,679 12,622 17,785 16,927 100% 100% 7,822 7,901 100% 100% 10,678 15,044 100% 100% 5,688 6,140 1,599 2,016 43,572 48,028

TOTAL

o/w fees paid to the commissioned Statutory

Auditor/consolidating entities for certification of financial statements 9,352 12,112

5,066

4,748

4,286 4,868

5,236

5,200 1,494

1,650 25,433 28,578

o/w fees paid to the commissioned Statutory Auditor/consolidating entities for services other than certification of financial statements 1,005

827

669

1,994

930 1,952

453

935 105

366 3,161

6,075

% Change

5%

(1%)

(29%)

(7%)

(21%)

(9%)

Amounts relating to services provided appear on the income statement for the fiscal year, notably including unrecoverable VAT. (1) For the KPMG audit network, amounts include fees paid to thenetwork when it signs the financial statements of shareholderinstitutions (and their subsidiaries) or direct subsidiariesof BPCE SA. (2) In 2020, "services other than the certification of the financial statements" mainly concerned assignments carried out at the request of BPCE, in particular for work relating to appraisal (3) contributions (€1.3 million) and letters of comfort relating to issues (€0.4 million) as well as missions carried out at the request of Natixis SA and its subsidiaries (€4.2 million), in particular support missions on the compliance of systems set up (€1.7 million), tax missions outside the European Union (€0.7 million), technical assistance missions (€0.6 million), other assignments (€0.8 million) including a GIPS - Global Investment Performance Standard assignment on NIM entities (€0.2 million), and an RRP - Réglementation et Ratios Prudentiels project assignment on Natixis Paris (€0.15 million) and for comfort letters relating to issues (€0.23 million).

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UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE