BPCE - 2018 Registration document
5 FINANCIAL REPORT
IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018
NET GAINS OR LOSSES ON FINANCIAL INSTRUMENTS AT AMORTIZED COST 4.5
Accounting principles This item includes net gains or losses on financial assets at amortized cost arising from the derecognition of financial assets at amortized cost (loans and receivables, debt securities) and financial liabilities at amortized cost.
Fiscal year 2018
Gains
Losses
Net
in millions of euros
Loans or receivables due from credit institutions Loans or receivables due from customers
26 32
(17)
9
31
Debt securities
2
1
Gains and losses on financial assets at amortized cost
59
(18) (10)
41
Amounts due to credit institutions
(10)
Debt securities
9 9
(3)
6
Gains and losses on financial liabilities at amortized cost TOTAL GAINS OR LOSSES ON FINANCIAL INSTRUMENTS AT AMORTIZED COST
(13)
(4)
69
(31)
38
4.6
INCOME AND EXPENSES FROM OTHER ACTIVITIES
Accounting principles Income and expenses from other activities mainly include: income and expenses on investment property (rental income and expense, gains and losses on disposals, depreciation, amortization and ● impairment); income and expenses on operating leases; ● income and expenses on real estate development activities (revenues, purchases used). ●
Fiscal year 2018
Income
Expense
Net
in millions of euros
Income and expenses from real estate activities Income and expenses from leasing transactions Income and expenses from investment property
6
(1)
5
470 135
(428)
43 53
(82)
Share of joint ventures
18 11
(9) (6)
9 5
Transfers of expenses and income Other operating income and expenses
500
(478)
22
Net additions to/reversals from provisions to other operating income and expenses
187 717
187 223 324
Other income and expenses
(493)
TOTAL INCOME AND EXPENSES FROM OTHER ACTIVITIES
1,328
(1,004)
Income and expenses from insurance businesses are presented in Note 9.
286
Registration document 2018
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