BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

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

NON-CONTROLLING INTERESTS 5.22 Informationregardingconsolidatedsubsidiariesand structuredentities for which the amount of non-controllinginterests is significantin terms of total Group equity is shown in the following statement:

Fiscal year 2017

Non-controlling interests

Summary financial information for 100% equity interests

in millions of euros

Income attributed during the period to holders of non- controlling interests

Dividends paid to holders of non-controlling interests

Amount of subsidiary’s non-controlling interests

Net income attributable to equity holders of the parent

Comprehensive income attributable to equity holders of the parent

Percentage of non-controlling interests

Assets Liabilities

Entity name

NatixisGroup o/w Coface (1)

28.98% 684

6,896

392 519,986 499,000

1,669

973

58.62% 49.99% 25.18%

33 83

1,082

12 28

7,360

5,554

83

76

o/w H2O (1) Locindus

89 64

256 709

78

167

165

2

2

455

8

8

Otherentities

(5)

212

17

TOTALAT 12/31/2017

681

7,172

411

(1)

Non-controllinginterestsin Natixisgroup.

Fiscal year 2016

Non-controlling interests

Summary financial information for 100% equity interests

in millions of euros

Income attributed during the period to holders of non-controlling interests

Amount of subsidiary’s non-controlling interests

Dividends paid to holders of non-controlling interests

Net income attributable to equity holders of the parent

Comprehensive income attributable to equity holders of the parent

Percentage of non-controlling interests

Entity name

Assets

Liabilities

Natixis Group o/w Coface (1) o/w BPCE Assurances (1) o/w H2O (1) (2)

28.97% 488

7,432

418 527,859 506,728

1,374

1,576

58.67%

8

1,082

44

7,061

5,301

42

58

40.00% 49.99% 25.18%

23 29

165

8

1,833

1,420

59 58

66 52

35 64

55

107 724

37

Locindus

1

3

471

6

6

Otherentities

10

178

22

TOTALAT 12/31/2016

500

7,674

443

(1) (2)

Non-controllinginterestsin Natixisgroup.

H2O datahavebeenaddedsince the disclosuremade in 2016.

296

Registration document 2017