BPCE - 2018 Registration document

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

2. SUMMARY OF RECLASSIFICATIONS BETWEEN IAS 39 AND IFRS 9 BY CATEGORY Financial assets

01/01/2018

Carrying amount under IAS 39

Carrying amount under IFRS 9

Financial assets under IAS 39

Classification under IFRS 9 Note

Financial assets at fair value through profit or loss o/w fair value through profit or loss relating to trading activities

Financial assets at fair value through profit or loss

169,768

104,664 47,159

Derivatives

Financial assets at fair value through profit or loss

46,940

Insurance business investments

214

Fixed-income securities

Financial assets at fair value through profit or loss

15,100

9,536 5,564

Insurance business investments

Variable-income securities

Financial assets at fair value through profit or loss

40,467

40,467

Insurance business investments

Loans and receivables

Financial assets at fair value through profit or loss

(c)

1,938

1,938

o/w designated at fair value through profit or loss

65,104

Fixed-income securities

Financial assets at fair value through profit or loss

(a)

2,685

600

Insurance business investments

(l)

2,085 5,542

Variable-income securities

Financial assets at fair value through profit or loss

(b)

19,591

Insurance business investments

(l)

14,049

Loans or receivables due from credit institutions Loans or receivables due from customers

Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss

(c) (c)

2

2

8,322

6,311 2,011

Insurance business investments

(l)

5

Securities received under repurchase agreements

Financial assets at fair value through profit or loss

(d)

34,504

34,504

Hedging derivatives

9,809 9,809

Hedging derivatives

9,793

Insurance business investments

Available-for-sale financial assets

104,669

Fixed-income securities

Financial assets at fair value through profit or loss

(e)

325

Financial assets at fair value through other comprehensive income

(f) (l) (f)

89,870

32,073 42,433 15,212

Insurance business investments Debt instruments at amortized cost

Variable-income securities

Financial assets at fair value through profit or loss

(g)

8,506 3,637 2,648

Insurance business investments

(l)

Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Loans or receivables due from customers at amortized cost

(h)

14,761

Loans and receivables

38

36

2

Loans and receivables *

785,189 70,827 601,078

Accounts and loans

Loans or receivables due from credit institutions at amortized cost Loans or receivables due from customers at amortized cost

70,418 588,851

Financial assets at fair value through profit or loss

(i) (l)

87

Insurance business investments

10,762

Current accounts with overdrafts

Loans or receivables due from credit institutions at amortized cost Loans or receivables due from customers at amortized cost

6,989

6,989

11,634 13,970

11,634 13,115

Fixed-income securities

Debt instruments at amortized cost

Financial assets at fair value through profit or loss

(j) (l) (j)

149

Insurance business investments

Financial assets at fair value through other comprehensive income

688

Securities received under repurchase agreements Loans or receivables due from credit institutions at amortized cost

13,943 50,467

7,867 9,226

Loans or receivables due from customers at amortized cost

Financial assets at fair value through profit or loss

(k)

47,317 16,281

Finance leases

Loans or receivables due from customers at amortized cost

16,281

261

Registration document 2018