BPCE_REGISTRATION_DOCUMENT_2017

RISK REPORT Capital management and capital adequacy

Liabilities at 12/31/2017 in millions of euros

Prudential restatements

BPCE prudential scope

BPCE statutory scope

Amount due tocentralbanks

0

0

0

Financialliabilities atfair value through profitor loss

135,917 26,947

(2,175)

133,742 26,947

o/w tradingsecurities portfolio - o/w loansand repurchaseagreements -

0 0

42

42

o/w portfoliomeasuredunder themarketvalue option -

61,257 47,670 14,725 92,145 569,879 216,957

(1,996)

59,261 47,491 14,725 88,729 571,433 218,055

o/w derivative financial instruments -

(179)

Hedgingderivatives

0

3

Amounts dueto credit institutions

(3,415) 1,554 1,098

Amounts dueto customers

Debt securities

Revaluation differenceson interestrate risk-hedged portfolios

367 998

0

367 616

Currenttax liabilities,deferredtax liabilities Accrued expensesand otherliabilities

(382)

49,431

(9,963)

39,468

Liabilities associatedwith non-current assetsheld for sale

717

(698)

19

Insurancecompanies’technical reserves

83,711

(83,711)

0

Provisions

6,392

(154) (603)

6,237

Subordinated debt

17,410 64,029 22,722 36,884

16,807 64,039 22,722 36,894

Equityattributableto equity holdersof the parent Share capital and additional paid-in capital

11

0

Retained earnings

10

Gains and losses recognized directly in other comprehensive income

1,399 3,024 7,172

0 0

1,400 3,024 6,373

Net income for the period

Non-controlling interests

(799)

TOTAL 1,160,611 The differencesbetween the statutory and regulatory scopes of consolidationcan be attributed to restatementsfor subsidiariesexcluded from the regulatory scope of consolidation (see description of regulatory scope of consolidation below) and the reincorporation of intra-group transactions associated with these subsidiaries. 1,259,850 (99,239)

133

Registration document 2017