BPCE_REGISTRATION_DOCUMENT_2017
FINANCIAL REPORT BPCE parent company financial statements
3.9.2
Provisions and impairment for counterparty risks
31/12/2017
31/12/2016
Charges
Reversals Utilizations Conversion
in millionsof euros
Impairment ofloans and advancesto customers(individual basis)
0 0 0 4 0 0 4 4
0 0 0 3 0 0 3 3
Impairment ofother assets Impairment ofassets
0 0
0
0
0
Provisions for off-balance sheet liabilities Provisions for customercredit risk
(1)
Other provisions
Provisionsfor counterpartyrisk recognized as liabilities
0 0
(1) (1)
0 0
0 0
TOTAL
d’Epargne(CGRCE),but now incorporatedwithin Caisse Généralede Prévoyance des Caisses d’Epargne (CGPCE), which is a retained-benefitplan. The plan was closed on December 31, 1999, and the rights crystallizedat this date. The retained-benefitsplan is considered as afund providinglong-term employee benefits; the Banque Populaire banks’ private supplementary pension plan, ● managed by Caisse Autonome de Retraite des Banques Populaires (CARBP), covers the pension benefits deriving from the closure of the banking pension scheme at December 31, 1993; pensions and other post-employmentbenefits such as retirement ● indemnities and other benefits granted toretirees; other benefits such as long-service awards and other long-term ● employee benefits. These commitments are computed in accordance with ANC Recommendation No. 2013-R-02.
3.9.3
Provisions for employee benefit liabilities
Post-employment benefits related to defined-contribution plans Defined-contributionplans refer to mandatorysocial security pension schemes as well as those managed by the pension funds AGIRC and ARRCO and the supplementarypension schemes to which the Caisses d’Epargneand the Banque Populairebanks belong. BPCE’s obligations under these schemesare limitedto the paymentof contributions( € 24 million in2017). Post-employment benefits related to defined-benefit plans and long-term employee benefits BPCE’s obligationsin this regardrelate tothe following schemes: the Caisses d’Epargne private supplementary pension plan, ● previously managed by Caisse Générale de Retraite des Caisses
5
Analysis of assets and liabilities included in the balance sheet
Other long-term employee benefits
Other long-term employee benefits
Post-employment defined-benefit plans
Post-employment defined-benefit plans
Supplementary pension benefits and other 20 251
Supplementary pension benefits and other
End-of- career awards
Long- service awards
End-of- career awards
Long- service awards
CGPCE Plan
CARBP Plan
CGPCE Plan
CARBP Plan
31/12/2016
31/12/2017
in millions of euros Actuarial liabilities Fair value of plan assets Effect ofceilingon plan assets
109
41
4
425 107
21 251
39
4
422
(124)
(11)
(211)
(12)
(358)
(126)
(10)
(183)
(9)
(328)
7
7
6
6
Unrecognized actuarial gains/(losses)
8
(1)
(12)
1
(4)
13
(2)
(19)
(8)
Unrecognized service costfor prior periods NET AMOUNT REPORTED ON THE BALANCE SHEET Employee benefit commitments
0
0
0
8
28
30
4
70
0
9
49
30
4
92
recorded in the balance sheet Plan assets recorded in the balance sheet
0
8
28
30
4
70
0
9
49
30
4
92
0
0
0
0
491
Registration document 2017
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