BPCE - 2018 Registration document

5 FINANCIAL REPORT

IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018

5.1.3

Consolidated balance sheet

ASSETS

12/31/2017 IAS 39 after IFRS 9 reclassifications (2)

12/31/2018

01/01/2018 (1)

Notes

in millions of euros

Cash and amounts due from central banks Financial assets at fair value through profit or loss

76,458 200,516

94,697 212,496

94,702 212,496

5.1

5.2.1

Hedging derivatives

8,160

9,793

9,793

5.3 5.4

Financial assets at fair value through other comprehensive income

40,088 31,776

35,446 33,495

35,449 33,544

Securities at amortized cost

5.5.1

Loans and receivables due from credit institutions and similar items at amortized cost Loans and receivables due from customers at amortized cost Revaluation differences on interest rate risk-hedged portfolios

91,142 659,281

90,222 626,437

90,228 628,049

5.5.2 5.5.3

5,480

5,798

5,798

Insurance business investments

110,295

103,182

103,182

9.1.1

Current tax assets Deferred tax assets

873

1,470 3,754

1,470 3,048

3,174

11.2

Accrued income and other assets Non-current assets held for sale

29,123

26,061

26,061

5.6 5.7

2,639 4,033

1,195 4,105

1,195 4,113

Investments in associates

12.4.1

Investment property

783

790

790

5.8 5.9 5.9 3.5

Property, plant and equipment

4,419 1,198 4,489

4,461 1,167 4,304

4,461 1,167 4,304

Intangible assets

Goodwill

TOTAL ASSETS

1,273,926

1,258,873

1,259,850

The transition from the balance sheet at December 31, 2017 under IAS 39 to the balance sheet at January 1, 2018 under IFRS 9 is presented in section 5.1.6. (1) The December 31, 2017 amounts correspond to the published balance sheet after reclassifications with no change in the method for valuing financial assets and liabilities presented in IFRS 9 format (2) (see Note 5.1.6 § 1).

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Registration document 2018