BPCE - 2018 Registration document

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

5.1.7

Notes to the financial statements of Groupe BPCE

Note 1

Note 5

General background

Notes to the balance sheet

267

288

1.1 1.2 1.3 1.4

Groupe BPCE

267 267 268 269

5.1

Cash and amounts due from

central banks

288

Guarantee mechanism

5.2

Financial assets and liabilities at fair value through profit or loss

Significant events

288 294

Post-balance sheet events

5.3 5.4

Hedging derivatives

Note 2

Financial assets at fair value through other comprehensive income Assets at amortized cost Accrued income and other assets Non-current assets held for sale

Applicable accounting standards

and comparability

269

298 299 301

5.5 5.6 5.7

2.1 2.2 2.3 2.4

Regulatory framework Accounting standards

269 269 271

Use of estimates and judgments Presentation of the consolidated financial statements and balance sheet date General accounting principles and

and associated liabilities

301 302

5.8 5.9

Investment property

272

Property, plant and equipment

and intangible assets

303

2.5

measurement methods

272

Amounts due to credit institutions 5.10 and customers

304 305

Note 3

Consolidation

275

Debt securities 5.11

Accrued expenses and other 5.12 liabilities

5

3.1 3.2

Consolidating entity Scope of consolidation

275

306 306 308

Provisions 5.13

– consolidation and valuation methods

Subordinated debt 5.14

275 277

Ordinary shares and equity 5.15 instruments issued Non-controlling interests 5.16 Changes in gains and losses 5.17 recognized directly in other comprehensive income Offsetting financial assets and 5.18 financial liabilities Transferred financial assets, other 5.19 financial assets pledged as collateral and assets received as collateral that can be sold or repledged

3.3 3.4

Consolidation rules

309 310

Changes in scope of consolidation

during fiscal year 2018

278 279

3.5

Goodwill

311

Note 4

Notes to the income statement

281

312

4.1

Interest and similar income and

expenses

281

4.2

Fee and commission income and

expenses

283

4.3

Net gains or losses on financial instruments at fair value through profit or loss Net gains or losses on financial instruments at fair value through other comprehensive income Net gains or losses on financial instruments at amortized cost Income and expenses from other

314

284

Note 6

Commitments

316

4.4

6.1 6.2

LOAN commitments

316 317

285

Guarantee commitments

4.5

286

Note 7

Risk exposures

318

4.6

activities

286 287 288

7.1 7.2 7.3

Credit risk and counterparty risk

318 325

4.7 4.8

Operating expenses

Market risk

Gains or losses on other assets

Interest rate risk and exchange

rate risk

325 325

7.4

Liquidity risk

265

Registration document 2018