BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

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

Share-based payment plans Payments under these plans are subject to presence and performance criteria.

Fair value of bonus share at valuation date (in euros)

Number of shares granted at inception Vesting date

Number of units vested by beneficiaries

Bonus share price at grant date (in euros)

Year of plan 2013 plan 2014 plan

Grant date

07/31/2014 02/18/2015

31,955

July 2018

4.83 6.18

4.02 3.45

95,144 February 2019

March 2018 March 2019

2015 plan 2016 plan

07/28/2016 3,081,642

3.43 3.43

2.80 1.62

07/28/2016

151,283

July 2020

March 2019 March 2020

2016 plan 2017 plan

04/10/2017 3,012,307

4.28 6.44

4.43 3.32

05/23/2017

79,369 May 2021

March 2020 March 2021

2017 plan

02/23/2018 2,765,576

7.06

5.34

Expense for the period for loyalty and performance plans

Fiscal year 2017

Plans settled in cash indexed to Natixis shares

Plans settled in shares

Total

Fiscal year 2016

in millions of euros

Previousloyalty plans

(9)

(22)

(31)

(15)

Loyaltyplans from thefiscal year

(6)

(6)

(7)

TOTAL

(9)

(28)

(37)

(22)

Valuation inputs used to assess the expense relative to these plans

12/31/2017

12/31/2016

Share price

6.60

5.36

Risk-freeinterestrate Dividend pay-outratio

(0.67%) 6.57% 3.90%

0.00% 6.09% 4.25%

Loss ofrights rate

432

Registration document 2017