BPCE_PILLAR_III_2017

3 CAPITAL MANAGEMENT AND CAPITAL ADEQUACY Detailed quantitative disclosures

TABLE 12 – BREAKDOWN OF REGULATORY CAPITAL BY CATEGORY ➡ The following table follows the own funds disclosure template presented in Annex IV of Commission Implementing regulation (EU) No. 1423/2013 of December 20, 2013.In orderto simplifymatters, the table uses the headings presented inAnnex IV, i.e. the phase-in headings.

12/31/2017

12/31/2016

Phased-in amount

Phase-in measures

Phased-in amount

Phase-in measures

in millions of euros

Common EquityTier 1 capital:instrumentsand reserves

Capital instruments and the relatedsharepremium accounts

22,722 22,722

21,947 21,947

o/w: instrumenttype 1 - o/w: instrumenttype 2 - o/w: instrumenttype 3 -

1

2 Retained earnings

2,372

(2,085) 34,455

3 Accumulated othercomprehensive income (and otherreserves)

33,804

3a Funds forgeneral banking risks

0

0

4 Amount of qualifyingitems referredto in Article 484(3) and therelatedshare premium accounts subject to phase out fromCET1

0

0

Public sectorcapital injectionsgrandfathered untilJanuary 1,2018

5 Minority interests (amountallowed in consolidated CET1)

4,568 4,340 4,550 4,090

5a Independentlyreviewedinterim profitsnet of any foreseeablechargeor dividend 6 Common EquityTier 1 (CET1)capital before regulatory adjustments

2,627

3,640

66,094

62,507

Common EquityTier 1 (CET1): regulatory adjustments 7 Additional valueadjustments(negativeamount) 8 Intangible assets(net ofrelatedtax liability)(negativeamount)

(409)

(414)

(4,912)

(4,719)

9 Empty set in theEU

10 Deferred tax assetsthat rely on futureprofitability excluding those arising from temporary differences(net of relatedtax liabilitywhere the conditions in Article 38 (3) are met) (negative amount) 11 Fair value reserves relatedto gains or losseson cashflow hedges 12 Negativeamountsresulting fromthe calculationof expectedloss amounts 13 Any increasein equity thatresults from securitized assets (negativeamount) 14 Gains or losseson liabilities valued at fair value resultingfrom changes in own credit standing 16 Direct and indirect holdingsby an institution ofown CET1 instruments (negative amount) 17 Direct, indirect and synthetic holdings ofthe CET1 instruments offinancial sectorentities where thoseentitieshave reciprocalcross holdings with theinstitutiondesigned toinflate artificially the own funds of the institution(negativeamount) 18 Direct, indirect and synthetic holdings bythe institutionof the CET1 instrumentsof financial sectorentitieswhere the institutiondoes not have asignificantinvestment in those entities (amountabove the 10% thresholdand net of eligibleshort positions)(negativeamount) 19 Direct, indirect and synthetic holdings bythe institutionof the CET1 instrumentsof financial sectorentitieswhere the institutionhas a significant investment in those entities (amount above the 10% thresholdnet of eligibleshort positions) (negativeamount) 15 Defined-benefit pension fund assets(negativeamount)

(516)

(861)

(459)

(1,146)

401

504

(1,285)

(1,232)

0

0

163

(55)

0

0

(33)

(18)

0

0

0

0

0

0

0

0

20 Empty set in the EU

20a Exposureamount ofthe followingitemswhich qualify for aRWof 1,250%,where the institution optsfor thededuction alternative 20b o/w qualifying holdingsoutsidethe financial sector(negativeamount) -

0 0

0 0

20c o/w securitization positions (negative amount) - 20d o/w free deliveries(negativeamount) -

21 Deferred tax assetsarisingfrom temporarydifferences (amountabove10% threshold, net of relatedtax liabilitywhere the conditions in 38(3) are met) (negativeamount)

0

0

52

Risk Report Pillar III 2017