BPCE - 2020 Universal Registration Document

5

FINANCIAL REPORT

BPCE PARENT COMPANY ANNUAL FINANCIAL STATEMENTS

4.4.3

COMPANIES ESTABLISHED WITH UNLIMITED LIABILITY

Corporate name GIE BPCE Achats

Head Office

Legal form

12/20, rue Fernand-Braudel – 75013 Paris

EIG EIG EIG EIG EIG EIG EIG EIG EIG SCI

GIE CE Syndication Risque

50, avenue Pierre-Mendès-France – 75201 Paris Cedex 13 50, avenue Pierre-Mendès-France – 75201 Paris Cedex 13 50, avenue Pierre-Mendès-France – 75201 Paris Cedex 13 50, avenue Pierre-Mendès-France – 75201 Paris Cedex 13

GIE Ecolocale

GIE BPCE Solutions Crédit

GIE GCE Mobiliz

GIE BPCE Infogérance & Technologies

110, avenue de France – 75013 Paris 182, avenue de France – 75013 Paris

GIE IT-CE

GIE BPCE Trade

50, avenue Pierre-Mendès-France – 75201 Paris Cedex 13 50, avenue Pierre-Mendès-France – 75201 Paris Cedex 13

GIE BPCE Services Financiers

SCI de la vision

48/56, rue Jacques-Hillairet – 75012 Paris

SNC Menes

50, avenue Pierre-Mendès-France – 75201 Paris Cedex 13

SNC SNC SNC SNC

116, cours Lafayette – 69003 Lyon 116, cours Lafayette – 69003 Lyon 116, cours Lafayette – 69003 Lyon

SNC Société Alsacienne de Locations Ferroviaires 1 SNC Société Alsacienne de Locations Ferroviaires 2

SNC Terrae

4.4.4

RELATED-PARTY TRANSACTIONS

12/31/2020

12/31/2019

Banks 94,439

Other companies

Total

Total

in millions of euros

Receivables

477 401 108

94,916

78,989

o/w subordinated items

3,389

3,790

3,288

Liabilities

53,745

53,853

45,665

o/w subordinated items

0 0

0 0 7 0 7 0 0 0 0

0 0

0 0

Loan commitments

Guarantee commitments Other commitments given Commitments given Guarantee commitments Other commitments received Commitments received Loan commitments

5,416

5,423

6,997 6,389

21,407 26,823 26,413

21,407 26,830 26,413

13,386

6,824

0

0

0

6,238

6,238

8,909

32,651

32,651

15,733

No material transactions were concluded under non-market conditions with a related party.

PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS 4.5 Accounting rules for intangible assets and property, plant and equipment are defined by ANC Regulation No. 2014-03.

4.5.1

INTANGIBLE ASSETS

Accounting principles An intangible asset is an identifiablenon-monetaryasset without physical substance. Intangible assets are recorded at acquisition cost (purchase price including costs). Theseassets are amortized over their estimated useful lives. In particular, software is amortized over a maximum period of five years. Any additional amortization that may be applied to software using the accelerated method permitted for taxpurposes is recorded, where applicable, undear ccelerated amortization. Goodwill is not amortized but is subject, as appropriate, to impairment testing. Leasehold rights are amortized on a straight-line basis over the residual term of the lease and, if necessary, are tested for impairment relative to market value.

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UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

www.groupebpce.com