BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2017

6.5

Income and expenses from other

activities

302 303 304 304 304

Transferred financial assets not 13.1 fully derecognized and other financial assets pledged as collateral Fully derecognized financial 13.2

6.6 6.7 6.8 6.9

Operating expenses

Cost of risk

320

Gains or losses on other assets

Income tax

assets for which the Group retains an ongoing commitment

321

Note 7

Exposure to risks

305

Finance and operating leases Note 14

321

7.1 7.2 7.3

Credit risk and counterparty risk

305 307

Market risk

Leasing transactions as lessor 14.1

321 321 322

Interest rate risk and exchange

rate risk

307 307

Leasing transactions as lessee 14.2

7.4

Liquidity risk

Fair value offinancial assetsand Note 15 liabilities atamortized cost

Note 8

Partnershipsand associates

307

323

8.1 8.2

Investments in associates

307 308

Interestsin non-consolidated Note 16 structured entities

Share in net income of associates

323

Note 9

Employee benefits

309

Nature of interests in 16.1

non-consolidated structured entities

9.1 9.2 9.3

Payroll costs

309 309 313

323

Employee benefits

Nature of risks relating to interests 16.2 in non-consolidated structured entities Income and carrying amount from 16.3 assets transferred to sponsored non-consolidated structured entities

Share-based payments

324

Segment reporting Note 10

315

Segment analysis of the 10.1

consolidated income statement

316

326

Segment analysis of the 10.2

consolidated balance sheet

316

Scope of consolidation Note 17

326

Segment reporting by geographic 10.3 region

317

Changes in scope of consolidation 17.1 during fiscal year 2017

326 328 328

Commitments Note 11

317

Securitization transactions 17.2

Guaranteed UCITS 17.3

Loan commitments 11.1

317 318

Other interests in consolidated 17.4 subsidiaries and structured entities Scope of consolidation at 17.5 December 31, 2017 Non-consolidated companies at 17.6 December 31, 2017

Guarantee commitments 11.2

329

Related party transactions Note 12

318

329

Transactions with consolidated 12.1 companies Transactions with company 12.2 directors Relations with social housing 12.3 companies other financial assets pledged as collateral and assets received as collateral that canbe sold or repledged

318

338

318

Locationsby country Note 18

339

318

Net banking income and 18.1 headcount by country Entity locations by country 18.2

339 341

Transferred financialassets, Note 13

Note 19

StatutoryAuditors’ fees

349

320

246

Registration document 2017