BPCE - 2020 Universal Registration Document

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FINANCIAL REPORT

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

STATUTORY AUDITORS’ FEES 12.6 Fees in respect of duties carried out by the Statutory Auditors, and by their networks, responsible for auditing BPCE SA group's financial statements in respect of the 2019 and 2020 fiscal years were as follows:

PwC

Mazars

Deloitte

Total

Amount % 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 % Amount % Amount % Amount

in thousands of euros (1)

Certification of financial statements

11,619 10,652 76% 74% 3,610

2,868 73%

59% 7,072 8,946 78% 70% 22,300 22,466 76% 70%

Issuer

638 604

633 589 2,977 2,279

625 582 6,447 8,364

1,896 1,775 20,404 20,691

Fully consolidated subsidiaries 10,981 10,048

Services other than financial statement certification (2)

3,736 3,648 24% 26% 1,332 2,028 27% 41% 1,986 3,781 22% 30% 7,054 9,457 24% 30%

Issuer

852 202

201 164 1,131 1,864

374 971 1,612 2,810

1,427 1,337 5,627 8,120

Fully consolidated subsidiaries 2,884 3,446

TOTAL

15,355 14,300 100% 100% 4,942 4,896 100% 100% 9,057 12,727 100% 100% 29,354 31,923 100% 100%

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

7,237 9,739

2,607 2,320

3,229 1,730

13,072 13,789

financial statements of consolidating entities

852 675

309 1,417

769 3,019

1,930 5,111

Change (as a%)

7%

1%

(29%)

(8%)

Amounts relating to services provided appear on the income statement for the fiscal year, notably including unrecoverable VAT. (1) In 2020, "services other than certification of the financial statements" mainly concerned assignments carried out at the request of BPCE, in particular for work relating to appraisal (2) contributions (€1.3 million) and letters of comfort relating to issuances (€0.4 million) as well as assignments carried out at the request of Natixis SA and its subsidiaries (€4.2 million), in particular support assignments on the compliance of systems set up (€1.7 million), tax assignments outside the European Union (€0.7 million), technical assistance assignments (€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 - Regulation and Prudential Ratios - project assignment on Natixis Paris (€0.15 million) and comfort letters relating to issuances (€0.23 million).

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UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

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