BPCE_REGISTRATION_DOCUMENT_2017

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

Country of location

Business

Country of location

Business

SWITZERLAND BANQUE DULÉMAN BIC BRED (SUISSE) SA

EL ISTIFA MEDAI SA

Debt collection

Bank Bank

Real estate development Internationaldevelopment and consultingservices Financial investment advisory services Real estate development

PRAMEXINTERNATIONAL SARL TUNIS SOCIÉTÉ DU CONSEILET DE L’INTERMÉDIATION FINANCIÈRE

COFACE RE

Reinsurance

Coface Switzerland– (Coface SA branch)

Insurance

TUNIS CENTER

EUROPRIVATE EQUITY SA

Asset management

UNIVERSINVEST(SICAR)

Privateequity Privateequity

FONDS LAUSANNE

UCITS

UNIVERSPARTICIPATIONS(SICAF)

NATIXIS INVESTMENT MANAGERS SWITZERLAND SARL

Asset management

TURKEY COFACE SIGORTATURQUIE

TAIWAN Coface Taiwan– (Coface Europebranch)

Insurance

Credit insurance and related services

URUGUAY NATIXIS INVESTMENT MANAGERS URUGUAY SA

NATIXIS INVESTMENT MANAGERS SECURITIESINVESTMENT CONSULTINGCO. LTD

Distribution

VANUATU BRED VANUATU

Asset management Finance company

Bank

NATIXIS TAÏWAN

FONCIÈREDU VANUATU

Real estate investment

THAILAND BRED IT

VIETNAM BPCE InternationalHo Chi MinhCity (Vietnam branch)

IT services

TUNISIA

Specialized credit institution

Equipmentand real estate leasing

ARAB INTERNATIONAL LEASE BANQUE TUNISO KOWEITIENNE

Bank

5

Note 19

Statutory Auditors’ fees

Fees in respect of duties carried out by the Statutory Auditors for the whole of Groupe BPCE (including Statutory Auditors not belonging to the same network as those responsible for auditing BPCE’s financial statements)in respect of the 2016 and 2017 fiscal years were as follows:

Other Statutory Auditor networks

Statutory Auditors responsible for auditing BPCE’s financial statements

PwC

Mazars

Deloitte

Amount

%

Amount

%

Amount

%

KPMG AUDIT (2)

Other

Total

2017

2016 2017 2016 2017 2016 2017 2016

2017

2016 2017 2016 2017 2016 2017 2016

2017

2016

in thousands of euros (1) Certification of financial statements

12,803 11,009 79% 70% 7,080 6,232 83% 70% 10,746 9,068 66% 56% 5,606 5,558 1,877 2,063 38,112 33,930

Services otherthan certification offinancial statements (3)

3,358 4,824 21% 30% 1,501 2,701 17% 30% 5,453 7,108 34% 44% 677 724 27 29

11,015 15,385

TOTAL

16,161 15,833 100% 100% 8,581 8,933 100% 100% 16,199 16,176 100% 100% 6,283 6,282 1,904 2,092 49,127 49,315

Change (%)

2%

(4%)

-

-

(9%)

-

Amountsrelatingtoservicesprovidedappear on theincome statement forthereporting year, notably including unrecoverable VAT. (1) FortheKPMGauditnetwork,amountsincludefeespaidto thenetworkwhenit signsthefinancialstatementsofshareholder institutions (andtheirsubsidiaries) ordirectsubsidiariesofBPCE SAgroup. (2) As a result,theseamountsessentially includethe feespaidby Natixissubsidiaries (€1.7 million for thecertificationof financialstatements)and€3.3 million forservicesotherthanthecertificationof financial statements for Natixisgroup and €2.8 million for BPCE SA. In 2017,“Servicesother than the certificationof financialstatements”mainlyincludedassignmentsrequestedby BPCE (€1.4 million including€0.7 millionfor BCBSstandard239 performedby (3) Deloitte,€0.5 million for comfortlettersrelatingto issues,withthisamountbeingdividedbetweenBPCE’sthreeStatutoryAuditors,and€0.2 million for consultationscarriedout by PwC)as wellas assignments requestedby Natixis SAand its subsidiaries (€7.5 million), in particularfor the move#2018projectat BPCEVie (€0.7 million),performedby Deloitte,assignments relatingto the FRTB projectat NatixisParis (€0.5 million),performedby Mazars,the BCBSstandard239 projectat NatixisParis (€0.7 million),performedby Deloitte,assistancewith the ECB bad loansassignmentat NatixisParis(€0.3 million), performedbyDeloitte,theEMIRprojectatNatixisParis(€0.2 million), performedbyPwCandrecurrentTaxServicesassignments forNIM(€0.6 million),mainlyperformedby PwC.

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Registration document 2017