BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

IFRS CONSOLIDATED FINANCIAL 5.1

BPCE PARENT COMPANY FINANCIAL 5.6 STATEMENTS

STATEMENTS OF GROUPE BPCE AS AT DECEMBER 31, 2017

466

238

5.6.1 5.6.2 5.6.3

Balance sheet and off-balance sheet

466 468

5.1.1 5.1.2 5.1.3 5.1.4 5.1.5 5.1.6

Consolidated balance sheet

238 240 241 242 244

Income statement

Consolidated income statement

Notes to the parent company annual financial

statements

469

Comprehensive income

Statement of changes in equity Consolidated cash flow statement

STATUTORY AUDITORS’ REPORT ON THE 5.7 FINANCIAL STATEMENTS

503

Notes to the financial statements of Groupe

BPCE

245

CONTROLS OF ACCOUNTING AND 5.8 FINANCIAL REPORTING QUALITY

STATUTORY AUDITORS’ REPORT ON THE 5.2 CONSOLIDATED FINANCIAL STATEMENTS

507

5.8.1

Roles and responsibilities in preparing and processing accounting and financial information Production processes for accounting and

350

507

5.8.2

IFRS CONSOLIDATED FINANCIAL 5.3

financial data

508

STATEMENTS OF BPCE SA GROUP AS AT DECEMBER 31, 2017

5.8.3

Control process for accounting and financial

358

data

510

5.3.1 5.3.2 5.3.3 5.3.4 5.3.5 5.3.6

Consolidated balance sheet

358 360 361 362 364

Consolidated income statement

PERSONS RESPONSIBLE FOR AUDITING 5.9 THE FINANCIAL STATEMENTS

Comprehensive income

513

Statement of changes in equity Consolidated cash flow statement

5.9.1 5.9.2

Statutory Audit system

513 513

Statutory Auditors of BPCE

Notes to the financial statements of BPCE SA

group

365

STATUTORY AUDITORS’ REPORT ON THE 5.4 CONSOLIDATED FINANCIAL STATEMENTS

450

BPCE MANAGEMENT REPORT 5.5

458

Significant events of 2017

458 459

Company situation and activity in 2017

237

Registration document 2017