BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

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

LOANS AND RECEIVABLES 5.6 Loans and receivables are non-derivativefinancial assets with fixed or determinablepayments that are not quoted in an active market. Most loans originatedby the Group are classified in this category.Information about credit risk is provided in Note 7.1.

5.6.1

Loans and receivables due from credit institutions

12/31/2017

12/31/2016

in millionsof euros

Loans and receivablesdue from creditinstitutions

92,135

96,737

Specific impairment

(66)

(65)

Impairment on aportfoliobasis

(8)

(8)

TOTALLOANS AND RECEIVABLES DUE FROM CREDIT INSTITUTIONS

92,061

96,664

The fair valueof loansand receivables due from credit institutions i presented inNote 15.

Breakdown of gross loans and receivables due from credit institutions

12/31/2017

12/31/2016

in millionsof euros

Currentaccountswith overdrafts

6,989

8,359

Repurchase agreements Accounts and loans (1)

13,943 70,753

15,406 72,502

Securitiesclassified asloans and receivables

303

267 121

Other loans and receivablesdue from credit institutions

73 74

Impaired loansand receivables

82

TOTALGROSS LOANS ANDRECEIVABLESDUE FROMCREDIT INSTITUTIONS 96,737 Livret A,LDD and LEP savingsaccountscentralizedwith Caissedes Dépôtset Consignationsand recordedunder“Accountsand loans”amountedto €65,006 millionat December 31,2017versus (1) €66,172 millionat December 31,2016. 92,135

5.6.2 Loans and receivables due from customers

12/31/2017

12/31/2016

in millionsof euros

Loans and receivablesdue from customers

704,905 (10,435)

679,176 (10,744)

Specific impairment

Impairment on aportfoliobasis

(1,342)

(1,534)

TOTALLOANS AND RECEIVABLES DUE FROM CUSTOMERS

693,128

666,898

The fair valueof loansand receivables due from customers is presented inNote 15.

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Registration document 2017