BPCE - 2018 Registration document
FINANCIAL REPORT IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018
5.5.3
Loans and receivables due from customers at amortized cost
12/31/2018
01/01/2018
in millions of euros
Current accounts with overdrafts Other facilities granted to customers Loans to financial sector customers
12,881 649,775
12,555 618,787
8,016
6,387
Short-term credit facilities
74,027 161,710 347,693
68,688 154,912 328,712
Equipment loans
Home loans Export loans
3,802 8,518
3,417 9,226
Repurchase agreements
Finance leases
17,539
17,117
Subordinated loans
612
609
Other loans
27,858
29,718
Other loans or receivables due from customers
8,927
8,000
Security deposits paid
314
443
Gross loans and receivables due from customers
671,898 (12,617) 659,281
639,785 (13,348) 626,437
Impairment for expected credit losses
TOTAL LOANS AND RECEIVABLES DUE FROM CUSTOMERS
The fair value of loans and receivables due from customers is presented in Note 10. The classification of outstanding loans and impairment for credit losses by impairment Stage is detailed in Note 7.1.
5
5.6
ACCRUED INCOME AND OTHER ASSETS
12/31/2018
01/01/2018
in millions of euros
Collection accounts Prepaid expenses
5,503
3,289
375
308
Accrued income Other accruals
1,126 3,770
1,121 3,478 8,196
Accrued income and prepaid expenses
10,774
Settlement accounts in debit on securities transactions
365
353
Other debtors Other assets
17,984 18,349 29,123
17,512 17,865 26,061
TOTAL ACCRUED INCOME AND OTHER ASSETS
NON-CURRENT ASSETS HELD FOR SALE AND ASSOCIATED LIABILITIES 5.7
Accounting principles Where a decision is made to sell non-current assets and it is highly probable that the sale will occur within 12 months, these assets are shown separately on the balance sheet on the “Non-current assets held for sale” line. Any liabilities associated with these assets are also shown separately on the balance sheet on the “Liabilities associated with non-current assets held for sale” line. Once classified in this category, non-current assets are no longer depreciated/amortized and are measured at the lowest of their carrying amount or fair value less sales costs. Financial instruments continue to be measured in accordance with IFRS 9.
A non-current asset (or group of assets) is held for sale when its carrying amount is recovered by its sale. The asset (or group of assets) must be immediately available for sale and it must be highly likely that the sale will be completed within the next twelve months. At December 31, 2018, the assets and liabilities of entities held for sale were presented in accordance with IFRS 5 (Non-current assets
held for sale and discontinued operations) in two separate lines of the balance sheet, with € 2,639 million in non-current assets held for sale and € 2,096 million in liabilities associated with non-current assets held for sale.
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Registration document 2018
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