BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

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

7.1.3

Impairment and provisions for credit risk

12/31/2017

01/01/2017

Charges

Reversals (1) Other changes (2)

in millions of euros

Available-for-salefinancial assets

51 71

10

(3) (5)

1

59 69

Interbanktransactions Customer transactions

7

(4)

3,872

969

(1,263)

(37)

3,541

Held-to-maturity financial assets

2

2

Other assetsrelatedto insurance activities

309 149

121

(58) (14)

(1)

371 159

Other debtors

17

7

Impairment lossesrecognizedin assets Provisions for loan and guarantee commitments

4,454

1,124

(1,343)

(34) (41) (92)

4,201

110 693 803

41 81

(43)

67

Other provisionsfor credit risk Provisionsfor liabilities

(9)

673 740

122

(52)

(133)

TOTALIMPAIRMENT AND PROVISIONS FOR CREDIT RISK

5,257

1,246

(1,395)

(167)

4,941

(1) (2)

Including€702 millionin reversalsof provisionsused.

Otherchangesmainlyconcernforeignexchangerate adjustments.

7.1.4

Non-impaired financial assets with past due

a current account overdraft carried in “Loans and advances” is ● considered past due if the overdraft period or authorized limit has been exceededat the balance sheet date. The amounts disclosed in the statement below do not include past due payments resulting from the time delay between the settlement date and the recognitiondate. Past due loans and receivables (past due principal and accrued interest in the case of loans and total overdrawnbalance in the case of current accounts)can be broken down by due date as follows:

payments Assets with past due payments are performing financial assets for which apaymentincidenthas beenrecorded. For example: a debt instrument is considered past due if the bond issuer is no ● longer making interest payments; a loan is consideredpast due if a payment or installmenthas been ● missed and recorded as such in the financial statements;

Non-impaired loans showing past due balances

Impaired outstandings (net value)

> 90 days and ≤ 180 days

> 180 days and ≤ 1 year

Total outstandings

≤ 90 days

> 1 year

in millions of euros  Debt instruments Loans and advances TOTALAT 12/31/2017

43

43

4,888 4,888

211 211

26 26

1 1

5,310 5,353

10,436 10,479

Non-impaired loans showing past due balances

Impaired outstandings (net value)

> 90 days and ≤ 180 days

> 180 days and ≤ 1 year

Total outstandings

≤ 90 days

> 1 year

 in millions of euros Debt instruments Loans and advances TOTALAT 12/31/2016

39

39

4,602 4,602

300 300

21 21

2 2

5,597 5,636

10,522 10,561

424

Registration document 2017