BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

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

13.5

NON-CONSOLIDATED COMPANIES

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. The main significant interests that do not fall within the scope of consolidation, and details of the share of equity held either directly or indirectly by the Group, are as follows:

AT DECEMBER 31, 2020 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.

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

Amount of the result (in millions of euros)

Share of equity held

Company

Location

Reason for non-consolidation

Holding not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures) Holding not consolidated because the Group does not exercise control, joint control or significant influence (including tax optimization structures)

France

10.21%

CILOGER 2 OPCI

81

10

104

(1)

FIDEPPP 2

France

12.50%

SYSTEME TECHNOLOGIQUE ECHGE ET TRAIT

France 8 Amount of shareholders’ equity and income for the last fiscal year known at the balance sheet date and based on applicable accounting standards according to the country of (1) location. 15.04% 108

Information relating to companies excluded from the scope of consolidation owing to their non-material nature is available on the website of Groupe BPCE at the following address: https://groupebpce.com/en/investors/regulated-information.

5

515

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE