BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

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

6.5

Income and expenses from other

Transferred financialassets, Note 13

activities

420 421 421 421 422

other financial assets pledged as collateral and assets received as collateral that canbe sold or repledged Transferred financial assets not 13.1 fully derecognized and other financial assets pledged as collateral Fully derecognized financial 13.2

6.6 6.7 6.8 6.9

Operating expenses

Cost of risk

Gains or losses on other assets

437

Income tax

Note 7

Exposure to risks

423

437

7.1 7.3

Credit risk and counterparty risk Interest rate risk and exchange

423

assets for which the Group retains an ongoing commitment

rate risk

425 426

438

7.4

Liquidity risk

Finance and operating leases Note 14

438

Note 8

Partnershipsand associates

427

Leasing transactions as lessor 14.1 Leasing transactions as lessee 14.2

438 439

8.1 8.2

Investments in associates

427 428

Share in net income of associates

Fair value offinancial assetsand Note 15 liabilities atamortized cost

Note 9

Employee benefits

428

440

9.1 9.2 9.3

Payroll costs

428 428 431

Interestsin non-consolidated Note 16 structured entities

Employee benefits

440

Share-based payments

Segment reporting Note 10

433

Nature of interests in 16.1

non-consolidated structured entities

440

Segment analysis of the 10.1

consolidated income statement

434

Nature of risks relating to interests 16.2 in non-consolidated structured entities Income and carrying amount from 16.3 assets transferred to sponsored non-consolidated structured entities Changes in scope of 17.1 consolidation during fiscal year 2017 Securitization transactions 17.2 Other interests in consolidated 17.4 subsidiaries and structured entities Scope of consolidation at 17.5 December 31, 2017 Non-consolidated companies at 17.6 December 31, 2017 Guaranteed Ucits 17.3

Segment analysis of the 10.2

441

consolidated balance sheet

434

Segment reporting by geographic 10.3 region

435

443

Commitments Note 11

435

Scope of consolidation Note 17

443

Loan commitments 11.1

435 436

Guarantee commitments 11.2

Related party transactions Note 12

436

443 444 445

transactions with consolidated 12.1 companies Transactions with company 12.2 directors

436

436

445

445

449

Statutory Auditors’fees Note 18

449

366

Registration document 2017