BPCE_REGISTRATION_DOCUMENT_2017
5 FINANCIAL REPORT
IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2017
6.5
Income and expenses from other
Transferred financialassets, Note 13
activities
420 421 421 421 422
other financial assets pledged as collateral and assets received as collateral that canbe sold or repledged 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
Gains or losses on other assets
437
Income tax
Note 7
Exposure to risks
423
437
7.1 7.3
Credit risk and counterparty risk Interest rate risk and exchange
423
assets for which the Group retains an ongoing commitment
rate risk
425 426
438
7.4
Liquidity risk
Finance and operating leases Note 14
438
Note 8
Partnershipsand associates
427
Leasing transactions as lessor 14.1 Leasing transactions as lessee 14.2
438 439
8.1 8.2
Investments in associates
427 428
Share in net income of associates
Fair value offinancial assetsand Note 15 liabilities atamortized cost
Note 9
Employee benefits
428
440
9.1 9.2 9.3
Payroll costs
428 428 431
Interestsin non-consolidated Note 16 structured entities
Employee benefits
440
Share-based payments
Segment reporting Note 10
433
Nature of interests in 16.1
non-consolidated structured entities
440
Segment analysis of the 10.1
consolidated income statement
434
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 Changes in scope of 17.1 consolidation during fiscal year 2017 Securitization transactions 17.2 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 Guaranteed Ucits 17.3
Segment analysis of the 10.2
441
consolidated balance sheet
434
Segment reporting by geographic 10.3 region
435
443
Commitments Note 11
435
Scope of consolidation Note 17
443
Loan commitments 11.1
435 436
Guarantee commitments 11.2
Related party transactions Note 12
436
443 444 445
transactions with consolidated 12.1 companies Transactions with company 12.2 directors
436
436
445
445
449
Statutory Auditors’fees Note 18
449
366
Registration document 2017
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