BPCE - 2018 Registration document

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

LIABILITIES

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

12/31/2018

01/01/2018 (1)

Notes

in millions of euros

Amount due to central banks

9

Financial liabilities at fair value through profit or loss

194,867 13,589 216,878 85,662 530,323

206,938 14,725 217,127 84,644 516,689

206,938 14,725 217,127 84,644 516,689

5.2.2

Hedging derivatives

5.3

Debt securities

5.11

Amounts due to credit institutions and similar items

5.10.1 5.10.2

Amounts due to customers

Revaluation differences on interest rate risk-hedged portfolios

221 262 884

367 311 880

367 311 645

Current tax liabilities Deferred tax liabilities

11.2 5.12

Accrued expenses and other liabilities

32,701

28,958

28,958

Liabilities associated with non-current assets held for sale

2,096

717

717

5.7

Liabilities related to insurance policies

98,855

93,728

93,728

9.1.2 5.13 5.14

Provisions

6,574

6,796

6,388

Subordinated debt

17,598 73,406 66,194 23,513 39,044

17,411 69,582 62,476 22,722 39,104

17,411 71,201 64,028 22,722 39,907

Equity

Equity attributable to equity holders of the parent

5

Share capital and additional paid-in capital

5.15.1

Retained earnings

Gains and losses recognized directly in other comprehensive income

612

650

1,399

Net income for the period

3,026 7,212

Non-controlling interests

7,106

7,173

5.16

TOTAL LIABILITIES AND EQUITY

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