BPCE_REGISTRATION_DOCUMENT_2017

FINANCIAL REPORT BPCE parent company financial statements

3.9.2

Provisions and impairment for counterparty risks

31/12/2017

31/12/2016

Charges

Reversals Utilizations Conversion

in millionsof euros

Impairment ofloans and advancesto customers(individual basis)

0 0 0 4 0 0 4 4

0 0 0 3 0 0 3 3

Impairment ofother assets Impairment ofassets

0 0

0

0

0

Provisions for off-balance sheet liabilities Provisions for customercredit risk

(1)

Other provisions

Provisionsfor counterpartyrisk recognized as liabilities

0 0

(1) (1)

0 0

0 0

TOTAL

d’Epargne(CGRCE),but now incorporatedwithin Caisse Généralede Prévoyance des Caisses d’Epargne (CGPCE), which is a retained-benefitplan. The plan was closed on December 31, 1999, and the rights crystallizedat this date. The retained-benefitsplan is considered as afund providinglong-term employee benefits; the Banque Populaire banks’ private supplementary pension plan, ● managed by Caisse Autonome de Retraite des Banques Populaires (CARBP), covers the pension benefits deriving from the closure of the banking pension scheme at December 31, 1993; pensions and other post-employmentbenefits such as retirement ● indemnities and other benefits granted toretirees; other benefits such as long-service awards and other long-term ● employee benefits. These commitments are computed in accordance with ANC Recommendation No. 2013-R-02.

3.9.3

Provisions for employee benefit liabilities

Post-employment benefits related to defined-contribution plans Defined-contributionplans refer to mandatorysocial security pension schemes as well as those managed by the pension funds AGIRC and ARRCO and the supplementarypension schemes to which the Caisses d’Epargneand the Banque Populairebanks belong. BPCE’s obligations under these schemesare limitedto the paymentof contributions( € 24 million in2017). Post-employment benefits related to defined-benefit plans and long-term employee benefits BPCE’s obligationsin this regardrelate tothe following schemes: the Caisses d’Epargne private supplementary pension plan, ● previously managed by Caisse Générale de Retraite des Caisses

5

Analysis of assets and liabilities included in the balance sheet

Other long-term employee benefits

Other long-term employee benefits

Post-employment defined-benefit plans

Post-employment defined-benefit plans

Supplementary pension benefits and other 20 251

Supplementary pension benefits and other

End-of- career awards

Long- service awards

End-of- career awards

Long- service awards

CGPCE Plan

CARBP Plan

CGPCE Plan

CARBP Plan

31/12/2016

31/12/2017

in millions of euros Actuarial liabilities Fair value of plan assets Effect ofceilingon plan assets

109

41

4

425 107

21 251

39

4

422

(124)

(11)

(211)

(12)

(358)

(126)

(10)

(183)

(9)

(328)

7

7

6

6

Unrecognized actuarial gains/(losses)

8

(1)

(12)

1

(4)

13

(2)

(19)

(8)

Unrecognized service costfor prior periods NET AMOUNT REPORTED ON THE BALANCE SHEET Employee benefit commitments

0

0

0

8

28

30

4

70

0

9

49

30

4

92

recorded in the balance sheet Plan assets recorded in the balance sheet

0

8

28

30

4

70

0

9

49

30

4

92

0

0

0

0

491

Registration document 2017

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