BPCE_REGISTRATION_DOCUMENT_2017

ADDITIONAL INFORMATION Glossary

Acronyms

Expected Loss, i.e. thevalueof thelosslikelyto be incurred given the qualityof the transaction structureandany measures taken to mitigate risk, such ascollateral. It is calculated by multiplying exposure at risk (EAD)by Probabilityof Default(PD) andby LossGiven Default (LGD) Enhanced Disclosure Task Force,an international task force formed at the initiativeof theFinancialStabilityBoard (FSB) in May 2012 to consider ways to enhancebanks’ financial disclosures. The EDTF is madeup of representatives fromtheprivatesector andof users and preparers of financial disclosures. InOctober 2012, it publisheda reportcontaining32 recommendations aimed at enhancing disclosures on risk management, capital adequacy, andexposure to liquidity, funding, market,creditandotherrisks

EL

EDTF

FTE

Full-time equivalent

EURIBOR

Euro Interbank Offered Rate, the b nchmark interestrateon theeurozone’s money market

FBF

Fédération Bancaire Française (FrenchBanking Federation), a professional body representing all banking institutions in France

FCPR FGAS

Fonds commun de placement à risque /V nturecapitalinvestment fund

Fonds de garantie à l’accessionsociale /French state guarantee fund forsubsidized loans Fonds d’Investissement e de Développement des Partenariats Public-Privé

/Fund for investmentanddevelopment of public-private

FIDEPPP FINREP

partnerships

FINancial REPorting Single Resolution Fund

SRF

The FinancialStabilityBoard,whosemandate is to identify vulnerabilities in the globalfinancialsystemandto implement principles for regulation andsupervision in theinterestof financialstability. Itsmembers are central bank governors, finance ministers and supervisors from theG20 countries

FSB

GAPC

Gestion active des portefeuilles cantonnés /Workoutportfolio management

GRI

Global Reporting Initiative

Global systemically important banks are financial institutions whose distress or failure,because of theirsize, complexity and systemic inter-dependence, would cause significantdisruption to thefinancialsystemandeconomic activity. These institutions meet the crit ria established by theBasel Committee andare identified in a list published in November 2011 andupdated every year. Theconstraints applicable toG-SIBs increase with t eirlevel of capital

G-SIBs

HQE

Haute qualité environnementale /High Environmental Quality

HQLA IARD

High-quality liquid assets

Incendie, accidents et risques divers /propertyandcasualty insurance

IAS

InternationalAccounting Standards InternationalAccounting Standards Board

IASB

InternalCapital Adequacy Assessment Process, a practice required nder Pillar II of theBaselAccordsto ensure that firmshave sufficientcapitalto cover all theirisks

ICAAP

DTAs IFRS

Deferredtax assets

InternationalFinancialReportingStandards

IRB

Internal-ratings based, an approach to capital requirements basedon thefinancial institution’s internal rating systems

A-IRB F-IRB

Advanced IRB approach Foundation IRB approach

Incremental Risk Charge: the capital requirement for an issuer’scredit migration andefault risks, covering a periodof oneyearfor fixed income and loan instruments in the trading book (bonds andCDSs).The IRCis a 99.9% value-at-risk measurement; i.e. thegreatest risk obtained after eliminating the 0.1% worst-case scenarios

IRC ISF SRI L&R

Impôt sur la fortune /Wealth tax Socially Responsible Investment

Loansandreceivables

Liquidity Coverage ratio: a measurement introduced to improvetheshort-term resilience of banks’ liquidity risk profiles.The LCR requires banks tomaintain a reserve of risk-free assetsthatcanbe converted easilyintocash onthemarket in order to cover theircash outflows minus cash inflows over a 30-day stressperiodwithoutthesupport of central banks

LCR LBO

Leveraged buyout

AML-CTF

Anti-money laundering and counter-terrorism financing

LGD

LossGivenDefault,a Basel IIcreditrisk indicator corresponding to loss in theeventof default

Maximum Distributable Amount, a new provision forbanks placing restrictions on their dividend, AT1 coupon and bonus payments (under a rule thattightens restrictions as banksdeviate from theirrequirements), if the capital buffers are not met. As these buffersare on top of Pillars I and II, they apply immediately if the bankfails tocomplywiththecombined requirements

MDA SSM

Single Supervisory Mechanism

MREL NGAM

Minimum Requirement forwnfundsandEligible Liabilities

Natixis Global Asset Management

NPE NRE

Non-performing exposure

Loi sur lesnouvelles réglementations économiques /FrenchLawon New Economic Regulations

Net StableFundingRatio: this ratio is intendedtostrengthen the longer-term resilience of banks throughadditional incentivesmeantto encouragebanks tofinancetheiroperationsusing morestructurallystableresources.Thislong-term structural liquidityratio,applicable to a one-yearperiod, was formulated to providea viablestructure for asset and liabilitymaturities

NSFR

OH

Obligations de financement de l’habitat /Housing financing bond

9

619

Registration document 2017