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
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