BPCE_REGISTRATION_DOCUMENT_2017

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

Amounts due to customers 5.15.2

12/31/2017

12/31/2016

in millionsof euros

Currentaccounts

172,889 89,898 77,498 84,009 251,414 15,474 65,074 9

151,368 87,071 74,844 80,570 243,028 15,435 67,123 543

Livret A savingsaccounts

Regulated home savings products Other regulatedsavings accounts

Accrued interest

Regulatedsavings accounts Demand depositsand loans

Termaccountsand loans

Accrued interest

1,964

2,223

Othercustomer accounts

82,512 22,348 38,335

84,781 12,172 38,067

Demand

Term

Accrued interest

34

27

Repurchase agreements

60,717

50,266

Otheramounts dueto customers

2,347

2,335

TOTALAMOUNTS DUE TO CUSTOMERS

569,879

531,778

The fair valueof amountsdue to customers is presented in Note

15.

DEBT SECURITIES 5.16 Debt securities are classified based on the nature of the underlying, with the exception of subordinatednotes presented under “Subordinated debt”.

5

12/31/2017

12/31/2016

in millionsof euros

Bonds

129,960 78,186

146,894 81,125

Interbankmarket instrumentsand negotiable debt securities

Senior non-preferred debt

4,832 1,871

Other debtsecurities

1,853

Total

214,849

229,872

Accrued interest

2,108

2,479

TOTALDEBT SECURITIES

216,957

232,351

A new categoryof liabilitieseligiblefor the numeratorin the TLAC (Total Loss AbsorbingCapacity)calculationhas been introducedby French law and is commonlyreferred to as senior non-preferreddebt. These liabilities have a ranking between the ranking of own funds and other “senior preferred”debt. The fair valueof debt securities ispresented inNote 15.

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Registration document 2017