CONSOLIDATED FINANCIAL STATEMENTS 2019

APPLICABLE STANDARDS ANDCOMPARABILITY

Pursuant to EC Regulation no. 1606/2002, the consolidated financial statements have been prepared in accordance with IAS/IFRS standards and IFRIC interpretations applicable at 31 December 2019 and as adopted by the European Union (carve-out version), thus using certain exceptions in the application of IAS 39 on macro-hedge accounting. These standards and interpretations are available on the European Commission website at: https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/ financial-reporting_en The standards and interpretations are the same as those applied and described in the Group’s financial statements for the financial year ended 31 December 2018. They have been supplemented by the IFRS standards as adopted by the European Union at 31 December 2019 and that must be applied for the first time in 2019. These cover the following:

Date of first-time adoption - financial years beginning on or after

EXTRACT FROM THE CONSOLIDATED FINANCIAL STATEMENTS

Date of publication by the European Union

Applicable within the Group

Standards, Amendments and Interpretations

IFRS 16 - Leases Replacement of IAS 17 on accounting for leases and related interpretations (IFRIC 4 - Determining whether an Arrangement Contains a Lease, SIC 15 - Operating Leases - Incentives, and SIC 27 - Evaluating the Substance of Transactions in the Legal Form of a Lease) Amendment to IFRS 9 - Financial Instruments Prepayment Features with Negative Compensation

31 October 2017 (EU 2017/1986) 22 March 2018 (EU 2018/498)

Yes

1 January 2019

Yes 1 January 2019 (1)

Interpretation IFRIC 23 - Uncertainly over Income Tax Treatments Clarifications to IAS 12 - Income Tax

24 October 2018 (EU 2018/1595)

Yes (2)

1 January 2019

Yes

1 January 2019

Annual Improvements to IFRS Standards 2015-2017 Cycle: - IAS 12 - Income tax - IAS 23 - Borrowing costs - IFRS 3/IFRS 11 - Business Combinations Amendment to IAS 28 - Investments in Associates and Joins Ventures Clarifications for the investor on how to recognise long-term interests granted to an associate/joint venture Amendment to IAS 19 - Employee Benefits Clarifications concerning how to determine pension expenses when a pension plan is amended, curtailed or settled

15 March 2019 (EU 2019/412)

THE FINANCIAL STATEMENTS PRESENTED ARE EXTRACTED FROM CACEIS’S CONSOLIDATED FINANCIALSTATEMENTSTHATWERECERTIFIED BY LEGAL AUDITORS AND LODGED AT PARIS’ COMMERCIALCOURT(“GREFFEDUTRIBUNALDE COMMERCE DE PARIS”) WITH THE FOLLOWING PUBLICATIONREFERENCEINTHE“BULLETINDES ANNONCES LÉGALES OBLIGATOIRES” (BALO): ANNOUNCEMENT N°2002199 RELEASED ON THE 12 TH OF JUNE 2020.

Yes

1 January 2019

Yes

1 January 2019

11 February 2019 (EU 2019/237)

Yes

1 January 2019

14 March 2019 (EU 2019/402)

Yes

1 January 2018

(1)  The Group decided to apply the amendment to IFRS 9 early from 1 January 2018 onwards. (2)  The The adoption of IFRIC 23 did not have a material impact on the Group’s equity at 1 January 2019. At the same date, CACEIS reclassified provisions for tax risks relating to income tax from “Provisions” to “Current tax liabilities” on the balance sheet.

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