BPCE_REGISTRATION_DOCUMENT_2017

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

9.2.1

Analysis of assets and liabilities recorded in the balance sheet

Post-employment benefits related to defined-benefit pension plans

Other long-term employee benefits

Supplementary pension benefits and other

End-of-career awards

Long-service awards

12/31/2017

Other

12/31/2016

in millions of euros Actuarial liabilities

969

366

76

138

1,549

1,608

Fair value of plan assets

(615) (183)

(133)

(748) (226)

(632) (215)

Fair value of reimbursement rights Effect ofceilingon plan assets

(43)

23

23

27

Net amountreported on thebalancesheet Employee benefit commitments recorded in the balance sheet Plan assetsrecorded in thebalance sheet

194

190

76

138

598

788

377 183

233

76

138

824 226

1,003

43

215

9.2.2

Change in amounts recognized on the balance sheet

Changes in actuarial liabilities

Post-employment benefits related to defined-benefit pension plans 

Other long-term employee benefits

Supplementary pension benefits and other

5

Fiscal year 2017

End-of-career awards

Long-service awards

Fiscal year 2016

Other

in millions of euros

Actuarialliabilities at start of year

1,026

355

72

155

1,608

1,500

Service cost

17

21

6 2 1

46

90

81

Service cost for priorperiods

(42)

2 3

(11)

(49)

(22)

Interestcost Benefits paid

21

25

31

(35)

(18)

(4) (1)

(48)

(105)

(85)

Other

(5)

1 9 5

(1)

(6)

1 6 7

Changesrecorded in income

(44)

4

(14)

(45)

Revaluation adjustments – demographicassumptions Revaluation adjustments – financialassumptions Revaluation adjustments – past-experience effect

5

27 (8)

(1) (1)

26 (9)

105 (10)

Changesrecognizeddirectly in non-recyclable equity

19

3

0

0

22

102

Foreign exchange rate adjustments

(33)

(1)

(3)

(37)

1

Other

1

1

(1)

ACTUARIAL LIABILITIESAT END OF YEAR

969

366

76

138

1,549

1,608

429

Registration document 2017

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