BPCE_REGISTRATION_DOCUMENT_2017

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

At December 31, 2016

Gains and losses recognized during the period

Transactions carried out during the period

Transfers during the period

In the income statement (1)

On transactions removed from the balance sheet at the reporting date

To another reporting category

On transactions in progress at the reporting date

From and to another level (2)

Purchases/ Issues

Sales/ Redemptions

Other changes 12/31/2016

01/01/2016

In equity

in millions of euros FINANCIALASSETS Securities

355 355

(3) (3)

5 5

356 356 500

(450) (450) (456) (119) (288)

1 1

1 1 3

265 265

Fixed-income securities

Derivatives

2,036 1,146

676 (79) 560 225 (30)

(375) (185)

(251) (146)

(181) (181)

1,952

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

5

(15)

426

343

(76) (19) (95)

467

(1) 21

1,005

35

10 18

(37) (12)

235 283

507

(105)

Other derivatives

5

(2) 11

3

Other financial assets

735

5

3

1,624 (1,080)

46

1,344

Financial assets held for trading

3,126 2,350 1,427

678

(367)

2,480 (1,986)

(205)

(180)

15

3,561

Securities

(8) (5)

16

441 359

(393) (238)

(5) (5)

(114)

2,287 1,542

Fixed-income securities

3

1

Variable-income securities

923

(3)

13

82

(155)

(115)

745

Other financial assets

5,346

(222)

(30)

1,690 (2,688)

(159)

135

132

4,204

Financial assets designated atfair value through profitor loss

5

7,696

(230)

(14)

2,131 (3,081)

(164)

135

18

6,491

Interest rate derivatives Currencyderivatives

6 6 1

(6) (4)

2

Creditderivatives

(1) (1)

Hedgingderivatives

13

(10)

2

Investments in associates (2)

3,542 4,877 3,576

(66)

(824)

352

365

(206)

(2)

2

2

3,165

Other securities

20 13

5

31 2,154 (1,044)

15 (142) 16 (146)

44 45

5,960 4,565

Fixed-income securities

(1)

10 1,835

(783)

Variable-income securities

1,301

7 1

6

21 (1)

319

(261)

(1)

4

(1)

1,395

Other financial assets

19

2

(5)

16

Available-for-sale financial assets FINANCIALLIABILITIES Securities

8,438

(45)

(819)

382 2,521 (1,255)

13 (140)

46

9,141

24

(12) (30)

13 90 32 56

(18)

(6)

(1)

Derivatives

1,605

(388) (191) (115)

(141)

(217) (242)

13 (9)

9 3

941 329 158

Interest rate derivatives

816 308

(9)

(71) (43)

Equity derivatives Currency derivatives Credit derivatives Financial liabilities heldfor trading Other financial liabilities Financial liabilities designated at fair value throughprofit or loss Securities

(20)

(28)

12

16

2

(2)

3 3

31

469

(17)

(82)

(25)

25

50

423

1,629

(42)

(388)

103

(159)

(217)

7

8 4

941

29

(6) 78

(1)

65

2

93

744

(52)

600

(678)

3

695

773 144

72

(53)

665

(676)

3

4

788

Interest rate derivatives

4 1 5

(147)

1 1 2

Equity derivatives

Hedgingderivatives

144

(147)

The main impacts recognized in the income statement are mentioned in Note 6.3. (1) The VisaEurope shares were recorded asinvestments in associates for €606 million at December 31, 2015.They were sold in the first half of 2016 inaccordancewiththe agreement signedwithVisaInc. This (2) sale generated a capitalgain of €831 million.

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Registration document 2017