BPCE_REGISTRATION_DOCUMENT_2017

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

OTHER INTERESTS IN CONSOLIDATED 17.4

Regulation (EU) 575/2013 of the European Parliament and of the Council of June 26, 2013 (the CRR), the accounting consolidation thresholds have been aligned, from December 31, 2017, with those applied for the prudential scope of consolidation. Article 19 of the CRR sets a threshold of € 10 million in total balance sheet and off-balancesheet assets. For non-financialsector entities, materiality is assessed at the level of the consolidated entities. Based on the principle of ascending materiality, any entity included at a sub-consolidationlevel is included at all higher consolidationlevels, even if it is not material at those levels. The percentage interest is specified for each entity in the scope of consolidation.The percentageof interestdescribesthe share of equity held by the Group, either directly or indirectly, in companies within the scope. The percentage of interest can be used to determine the share attributableto equity holders of the parent in the net assets of the companyheld.

SUBSIDIARIES AND STRUCTURED ENTITIES

Major restrictions The Group has not been faced with any major restrictionsrelating to stakes held inits structuredor non-structured subsidiaries. Support of consolidated structured entities The Group did not grant any financial support to consolidated structured entities.

SCOPE OF CONSOLIDATION 17.5 AT DECEMBER 31, 2017

Only those entitiesprovidinga materialcontributionare consolidated. For entitiesmeetingthe definitionof financialsector entities given in

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Registration document 2017