BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

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

Non-guaranteed residual value

12/31/2017

12/31/2016

Real estate assets

Movable assets

Real estate assets

Movable assets

Total

Total

in millions of euros

Finance leases Non-guaranteed residual value accruing tothe lessor

1,161

492

1,653

1,235

415

1,650

Contingent rental income for the period recorded as Income

Fiscal year 2017

Fiscal year 2016

in millions of euros Finance leases Operating leases

4

2 8

14

LEASING TRANSACTIONS AS LESSEE 14.2

Fixed assets by category

12/31/2017

12/31/2016

Real estate assets

Movable assets

Real estate assets

Movable assets

Total

Total

in millions of euros Finance leases Carryingamount

51

1

52

54

1

55

Minimum future lease payments

12/31/2017

12/31/2016

Term outstanding

Term outstanding

≥ 1 year to < 5 years > 5 years

≥ 1 year to < 5 years > 5 years

< 1 year

Total

< 1 year

Total

in millions of euros

Operatingleases Minimalfuture leasepaymentspayable on non-cancellable contracts Minimalfuture leasepaymentsreceivable on non-cancellable subleasing contracts

457

1,305

746

2,508

410

1,220

390

2,020

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1

///

///

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2

Amounts recognized in net income

Fiscal year 2017

Fiscal year 2016

in millions of euros Operatingleases Minimum payments

(499)

(454)

Contingentrental payments included in expenses for theperiod

(20)

(11)

Incomefrom subleasing activities

9

6

322

Registration document 2017