BPCE - 2018 Registration document
FINANCIAL REPORT IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018
Financial liabilities
01/01/2018
Carrying amount under IAS 39
Carrying amount under IFRS 9
Financial liabilities under IAS 39
Classification under IFRS 9 Note
Financial liabilities at fair value through profit or loss o/w fair value through profit or loss relating to trading activities
135,917
74,660 47,670
Derivatives
Financial liabilities at fair value through profit or loss
47,487
Liabilities related to insurance policies
183
Securities
Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss
26,948
26,948
Other liabilities
42
42
o/w designated at fair value through profit or loss
61,257 22,798 34,965
Securities
Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss
22,798 34,965
Securities sold under repurchase agreements
(a)
Other liabilities
3,494
3,494
Hedging derivatives
14,725 14,725
Hedging derivatives
14,726
Amounts due to credit institutions and customers
662,024 64,385 336,273 172,889 18,272 60,717 9,488
Deposits and loans
Amounts due to credit institutions
64,385 336,273
Amounts due to customers
Current accounts with credit balances
Amounts due to credit institutions
9,488
Amounts due to customers
172,889
Securities sold under repurchase agreements
Amounts due to credit institutions
8,890 6,934
5
Amounts due to customers
Financial liabilities at fair value through profit or loss
(b)
63,165
Accrued expenses and other liabilities
49,431 49,431
Accrued income and other assets
28,951
Financial assets at fair value through profit or loss
8,031 1,881
Amounts due to credit institutions
Amounts due to customers
593
Liabilities related to insurance policies Liabilities related to insurance policies
9,849
Technical reserves of insurance companies
83,711 216,957
83,711 217,127
Debt securities
Revaluation differences on interest rate risk-hedged portfolios
367 311 687 717
367 311 880 717
Current tax liabilities Deferred tax liabilities
Liabilities on assets held for sale
Provisions
6,392
6,796
Subordinated debt
17,410 71,201
17,411 69,582
Total shareholders’ equity
TOTAL 1,258,873 Securities sold under repurchase agreements classified as “Financial liabilities designated at fair value through profit or loss” under IAS 39 and managed under a trading business model are classified as (a) “Financial assets at fair value through profit or loss” under IFRS 9 for €34,965 million. Securities sold under repurchase agreements classified as “Liabilities at amortized cost” under IAS 39 and managed under a trading business model are classified as “Financial liabilities at fair value through (b) profit or loss” under IFRS 9 for €63,165 million. 1,259,850
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Registration document 2018
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