BPCE - 2018 Registration document
5 FINANCIAL REPORT
IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018
Note 7
Risk exposures
Information relating to capital management as well as regulatory ratios are presented in the Risk Management section. Information on financial assets with past due payments and remodeling due to financial difficulties is provided in the section on “Credit Risk” in Chapter 3 “Risk Management”.
Information on liquidity risk (analysis of financial assets and liabilities and commitments by contractual maturity date) is provided in the section on “Liquidity, Interest Rate and Exchange Rate Risks” in Chapter 3 “Risk Management”.
7.1
CREDIT RISK AND COUNTERPARTY RISK
Highlights Credit risk is the risk that one party to a financial transaction fails to fulfill his obligations, causing the other party to incur a financial loss.
Perf. exposures (watchlist)
Performing exposures
In default
IAS 39
Sector provisions
Collective provisions
Specific provisions
Stage 2
Stage 3
Stage 1
12-month ECL
Lifetime ECL
Lifetime ECL
IFRS 9
If significant increase in credit risk
Deterioration of the credit risk to the point where the asset is non-performing
Significant inc./dec. in credit risk
Significant inc./dec. in credit risk
Transition IMPACTS
Minor impact
Major impact
the breakdown of gross exposure by geographic region; ● concentration of credit risk by borrower; ● the breakdown of exposure by credit rating. ● This information forms an integral part of the financial statements certified by the Statutory Auditors.
Certain disclosures relating to risk management required by IFRS 7 are also provided in the risk management report. They include: the breakdown of gross exposures by category and approach ● (separation of credit and counterparty risk);
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Registration document 2018
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