PSA_GROUP_REGISTRATION_DOCUMENT_2017

CONSOLIDATED FINANCIAL STATEMENTS AT 31 DECEMBER 2017 Notes to the consolidated financial Statements at December 2017

SEGMENT INFORMATION

NOTE 4

In accordance with IFRS 8 “Operating Segments” , segment information is presented in line with the indicators used internally by management to measure the performance of the Group’s different business segments. The Group’s main performance indicator on the segments is Recurring Operating Income. The definition of operating segments is provided in Note 3.2. BUSINESS SEGMENTS 4.1. The columns for each segment shown in the table below are on a stand-alone basis. All intersegment balance sheet items and transactions are eliminated and, for the purposes of reconciliation with the Group’s financial statements, are shown under the heading “Eliminations and unallocated” together with unallocated amounts. Faurecia and Banque PSA Finance publish consolidated financial statements and segment information for these two businesses is therefore presented down to the level of net profit (loss). For the other segments, as cash positions and taxes are managed jointly in some countries, only operating income (loss) and share in net earnings of equity-accounted companies are presented by segment.

For internal reporting, the full data of the Finance segment is given at 100%. It represents the consolidation of all the entities of the Finance Divisions by global integration or at equity, before the impact of IFRS 5. The “Reconciliation” column provides a link with the presentation given in the consolidated income statement.

All intersegment commercial transactions are carried out on an arm’s length basis on the same terms and conditions as those applicable to the supply of goods and services to third parties. The 100% column under Finance companies represents the data on full consolidation of the companies in partnership with Santander and BNP Paribas. These columns coupled with the “Reconciliation” column make it possible to piece together the consolidated contribution of finance companies, with the share in net earnings of companies at equity in partnership with Santander and BNP Paribas.

2017

Automotive

Finance companies

Peugeot Citroën DS

Opel Vauxhall

Automotive Equipment

Other Businesses

Eliminations and unallocated (1)

100% Reconciliation

Total

(in million euros) Revenue third parties >

40,281

6,864

17,947 2,235 20,182

2 1,347 88 129 90 1,476 23 632

(1e231)

-

65,210

454

374

-

(3,280)

-

intragroup, intersegment >

40,735

7,238 (179)

(1,231)

(3,280) 65,210

Total (2)

Recurring operating income (loss) Non-recurring operating income

2,965

1,170

(618)

(2)

3,991

176

2

4

20

3

-

- -

205

Restructuring costs

(1)

1

(951)

(426)

(440)

(86)

1

Impairment of CGUs, provisions for onerous contracts and other Other non-recurring operating income and (expenses), net

(96)

-

-

-

-

-

-

(96)

(11)

(38)

(13)

3 (14) 47 620

11

-

(62)

Operating income (loss)

2,608

(655)

1,075

(606)

(2) 30

3,087

Interest income Finance costs

12

- -

- -

42

(114)

(94)

(208)

Other financial income Other financial expenses

-

5

(1)

121

125

(31)

(1)

-

(165) (108) (429)

(197) (238) (701)

Net financial income (expense)

-

-

(133) (262)

-

4

(1)

Income taxes expense

(204)

194

Share in net earnings of companies at equity Other expenses related to the non-transferred financing of operations to be continued in partnership Profit (loss) from operations to be sold or continued in partnership CONSOLIDATED PROFIT (LOSS) FOR THE PERIOD Capital expenditure (3) (excluding sales with a buyback commitment) Consolidated profit (loss) from continuing operations

(55)

-

35

11

17

209

-

217

-

-

-

-

-

-

-

-

715

437

(204)

2,365

(7)

-

-

(7)

-

-

-

-

708

437

(204)

2,358

2,717

169

1,217 (722)

- -

30

(13)

4,120

Depreciation provision (2,636) The “Eliminations and unallocated” column includes eliminations of intersector sales between the Finance companies and the other segments (€106 million). (1) Of which a turnover of €39,076 million for manufacturer’s activity of the Automotive segment Peugeot Citroën DS. (2) The capital expenditure of the Peugeot Citroën DS and Opel Vauxhall segments relates to capital expenditure incurred for the production of Peugeot Citroën DS and (3) Opel Vauxhall vehicles. (1,877) (25) (19) 7

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GROUPE PSA - 2017 REGISTRATION DOCUMENT

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