BPCE_REGISTRATION_DOCUMENT_2017

FINANCIAL REPORT BPCE parent company financial statements

5.6.3

Notes to the parent company annual financial statements

Note 1

Note 4

General background

Information onoff-balance sheet items andsimilar transactions

470

494

1.1 1.2 1.3 1.4

470 470 471 471

Groupe BPCE

4.1

Commitments given and

Guarantee mechanism

received

494

Significant events

4.2

Commitments on futures and

Post-balance sheet events

options contracts

496

4.3

Breakdown of assets and liabilities

Note 2

Accounting principlesand

by currency

497 498

methods

472

4.4

Foreign currency transactions

2.1

Measurement and presentation

Note 5

Information onthe income

methods

472 472

statement

498

2.2 2.3

Changes in accounting methods

Accounting principles and measurement methods

5.1

Interest and similar income and

472

expenses

498

5.2

Income from variable-income

Note 3

Information onthe balance sheet

479

securities

498 498

5.3 5.4

Fees and commissions

3.1 3.2 3.3

Interbank transactions Customer transactions

479 480

Net gains or losses on trading

book transactions

499

Treasury bills, bonds, equities and other fixed-and variable-income securities Equity interests, affiliates and other long-term investments Intangible assets and property,

5.5

Net gains or losses on

5

available-for-sale securities and equivalent Other banking income and

481

499

3.4

5.6

483

expenses

499 499 500 500 501 501 502

3.5

5.7 5.8 5.9

Operating expenses

plant and equipment

489 489 490 490 490 493 493 493

Cost of risk

3.6 3.7 3.8 3.9

Debt securities

Gains or losses on long-term

Other assets, other liabilities

investments

Accrual accounts

Non-recurring income 5.10

Provisions

Income tax 5.11

Subordinated debt 3.10

Breakdown of activity 5.12

Fund for general banking risks 3.11

Shareholders’ equity 3.12

Note 6

Other information

502

Analysis of loans and borrowings 3.13 by term outstanding

494

6.1 6.2

Consolidation

502

Remuneration, receivables, loans

and commitments

502 502

6.3 6.4

Statutory Auditors’ fees

Operations in non-cooperative

countries

502

469

Registration document 2017