BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

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

9.2.1 Analysis of assets and liabilities recorded in the balance sheet

Post-employment benefits related to defined-benefit pension plans

Other long-term employee benefits

Supplementary pension benefits and other

End-of-career awards

Long-service awards

12/31/2017

Other

12/31/2016

in millions of euros Actuarial liabilities

7,649 (7,254)

959

277 (10)

172

9,057 (7,766)

9,005 (7,696) (601) 1,067

Fair value of plan assets

(502)

Fair value of reimbursement rights Effect ofceilingon plan assets Net amountreported on thebalance sheet Employee benefit commitments recorded in the balance sheet Plan assetsrecorded in thebalance sheet

(589)

(43)

(632)

813

813

619

414

267

172

1,472

1,775

1,208

457

267

172

2,104

2,376

589

43

632

601

9.2.2 Change in amounts recognized on the balance sheet

Changes in actuarial liabilities

Post-employment benefits related to defined-benefit pension plans

Other long-term employee benefits

Supplementary pension benefits and other

End-of-career awards

Long-service awards

Fiscal year 2017

Other

Fiscal year 2016

in millions of euros

Actuarial liabilities at start ofyear

7,625

933

264

183

9,005

8,587

Service cost

18

53

18

47

136 (47) 135

123 (22) 166

Service cost for priorperiods

(43) 123

3

4 2

(11)

Interestcost Benefits paid

10

(183)

(44)

(10)

(48)

(285)

(267)

Other

(7)

3

(3) 11

(7)

1 1

Changesrecorded in income

(92)

25

(12)

(68)

Revaluation adjustments – demographic assumptions Revaluation adjustments – financial assumptions Revaluation adjustments – past-experience effect Changes recognizeddirectlyin non-recyclable equity Foreign exchange rate adjustments

22

22

(14)

199

(6)

193

529

(55)

(16)

(71)

(93)

144 (33)

144 (37)

422

(1)

(3)

1

Other

5

2

2

4

13

(6)

ACTUARIAL LIABILITIESAT END OF YEAR

7,649

959

277

172

9,057

9,005

310

Registration document 2017