BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

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

13.5 ANC Regulation No. 2016-09 of December 2, 2016 requires companies that prepare their consolidated financial statements in accordance with international standards as adopted by the European Union to publish additional information relating to companies not included in their scope of consolidation as well as significant equity interests.

NON-CONSOLIDATED COMPANIES AT DECEMBER 31, 2020

Non-consolidated companies include: significant interests that do not fall within the scope of • consolidation; and companies excluded from the scope of consolidationowing to • their non-material nature.

Amount of shareholders’ equity (1) (in millions of euros)

Amount of income (in millions of euros)

Share of equity held

Company

Location

Reason for non-consolidation

Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding qualifying as a related party (social housing companies, modest income housing public limited companies, etc.) Holding of an entity not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures)

20

BATIGÈRE

France

16.00%

683

CILOGER 2 OPCI

France

10.00%

81

10

ECM GROUP

France

10.00%

36

4

ERILIA

France

12.00%

1,101

33

FDI HABITAT SA D HLM

France

10.00%

1

3

FIDEPPP 2

France

13.00%

104

(1)

HABITAT DU NORD SA

France

15.00%

192

11

5

HABITATION MODERNE

France

15.00%

-

3

HLM COUTANCES GRANVILLE

France

16.00%

79

2

IRDI/SORIDEC

France

20.00%

120

17

LE COTTAGE SOCIAL DES FLANDRES

France

10.00%

112

6

LE TOIT FOREZIEN MEDUANE HABITAT (ex SA HLM Laval)

France

20.00%

34

1

France

11.00%

48

(2)

PATRIMOINE SA LANGUEDOCIENNE

France

14.00%

237

13

PLUZIX

France

15.00%

269

(9)

S3V

France

12.00%

132

69

SA HLM Harmonie Habitat ex CIF HABITAT (ex Home Atlantique) SA HLM VENDÉE LOGEMENT ESH (ex Le Foyer Vendéen)

France

12.00%

146

4

France

13.00%

109

6

SAIEM GRENOBLE HABITAT

France

11.00%

128

30

379

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE