BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

BPCE PARENT COMPANY ANNUAL FINANCIAL STATEMENTS

Analysis of assets and liabilities included in the balance sheet

Other long-term employee benefits

Other long-term employee benefits

Post-employment defined-benefit plans

Post-employment defined-benefit plans

Supplementary pensions and other plans

End-of- career awards

Long- service awards

Supplementary pensions and other plans

End-of- career awards

Long- service awards

CGPCE plan

CARBP plan

CGPCE plan

CARBP plan

12/31/2020

12/31/2019

in millions of euros

Actuarial liabilities Fair value of plan assets Effect of ceiling on plan assets

119

20

285

71

9

504

117

20

288

69

10

504

(135)

(11)

(233)

(34)

(413)

(135)

(11)

(223)

(29)

(398)

7

7

7

7

Unrecognized actuarial gains/(losses)

9

(2)

(32)

3

(22)

11

(2)

(45)

(1)

(37)

Unrecognized past service cost NET AMOUNT REPORTED ON THE BALANCE SHEET Employee benefit commitments

0

0

0

7

20

40

9

76

0

7

20

39

10

76

recorded in the balance sheet Plan assets recorded in the balance sheet

0

7

20

40

9

76

0

7

20

39

10

76

0

0

0

0

At December 31, 2020, pension plan assets were allocated as follows: for Banque Populaire’s CARBP pension plan: 51.7% in bonds, • 37.7% in equities, and 1.3% in money-market assets, 9.3% in investment funds. In 2020, of the +€0.4 million in actuarial gains generated on CARBP’s actuarial liabilities, +€0.6 million can be attributed to gains related to updated financial assumptions, and +€0.2 million to experience adjustments;

for Caisse d’Epargne’s CGPCE pension plan: 88.4% in bonds, • 8.4% in equities, 2.2% in real estate assets and 1% in money-market assets. In 2020, of the +€3.8 million in actuarial gains generated on CGPCE’s actuarial liabilities, +€4.6 million can be attributed to gains related to updated financial assumptions, and -€0.8 million to experience adjustments.

5

565

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

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