BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

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

5.3.2

Consolidated incomestatement

Fiscal year 2017

Fiscal year 2016

Notes

in millionsof euros

Interestand similarincome Interestand similarexpenses

13,325 (10,503) 6,263 (2,290) 2,800 12,051 (11,564) 10,499 (7,802) 417

13,491 (10,495) 5,621 (2,049) 2,216 1,035 21,325 (20,363) 10,781 (7,389)

6.1 6.1 6.2 6.2 6.3 6.4 6.5 6.5

Commission income Commission expenses

Net gains or losses on financial instrumentsat fair value through profitor loss

Net gains or losses on available-for-sale financialssets

Incomefrom otheractivities Expensesfrom otheractivities

Net banking income Operating expenses

6.6

Depreciation, amortization and impairmentfor property,plant and equipment,and intangible assets

(339) 2,358 (511) 1,847

(316) 3,076 (508) 2,568

Gross operatingincome

Cost ofrisk

6.7

Operatingincome

Share in netincomeof associates Gains or losseson otherassets Change in thevalue of goodwill

241 104 (66)

202 170

8.2 6.8

(117) 2,823 (665) 2,158 (494) 1,664

5.14

Incomebeforetax

2,126 (611) 1,515 (670)

Incometax Net income

6.9

Non-controllinginterests

5.22

NET INCOMEATTRIBUTABLETO EQUITYHOLDERSOF THEPARENT

845

360

Registration document 2017