BPCE - 2018 Registration document
5 FINANCIAL REPORT
IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018
3. IMPACTS OF THE CHANGE IN IMPAIRMENT OR PROVISIONS FOR EXPECTED CREDIT LOSSES This table provides a breakdown of the impacts of the transition from IAS 39 to IFRS 9 related to the application of new rules on the impairment or provisioning of credit risk.
Impairment or provision under IFRS 9
Impairment or provision under
Reconciliation of impairment and provisions in millions of euros Loans and receivables at amortized cost
IAS 39 Reclassifications Impact of IFRS 9
11,731
78
1,618
13,427
Debt securities at amortized cost
122
(12)
49
157
Debt securities available for sale/at fair value through OCI recyclable to income
107
(53)
3
57
Balance sheet total
11,960
13
1,670
13,643
Provisions for off-balance sheet commitments TOTAL IMPAIRMENT AND PROVISIONS
299
408
707
12,259
13
2,078
14,350
264
Registration document 2018
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