BPCE - 2018 Registration document
5 FINANCIAL REPORT
IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018
Analysis of financial assets and liabilities classified in Level 3 of the fair value hierarchy 10.1.2 2018 fiscal year (IFRS 9)
Gains and losses recognized during the period
Transactions carried out during the period
Transfers during the period
In the income statement (1)
On transactions removed from the balance sheet at the reporting date
On transactions in progress at the reporting date
In other compre- hensive income
Sales/ Redem- ptions
To another reporting category
From and to another level(2)
Purchases /Issues
Other changes (3)
12/31/2018
01/01/2018
in millions of euros FINANCIAL ASSETS Debt instruments
2,836
59
88
8,117 (7,620)
(3)
96
57
3,630
Loans due from credit institutions and customers
2,582
128 (69)
87
7,493 (7,413)
59 (2)
2,936
Debt securities
255
1
624
(207)
(3)
96
694
Equity instruments
7 7
1 1
1 1
9 9
Shares and other equity securities
Derivatives
2,196
175
(137)
169
(356)
(72) (72)
(59)
(187)
1,729
Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives
355 564
27
(5)
1
(64)
17
(22)
236 406 943 144
121
(21) (40) (71)
91 77
(267)
103
(185)
1,077
(2) 29
(22)
(178)
32
200
(2)
(12)
Financial assets at fair value through profit or loss – Held for trading (4)
5,032
234 (16) (19)
(49)
8,292 (7,976)
(75)
38
(129)
5,368
Derivatives
70 63
(1) (1)
(7) (7)
72 72
(10) (10)
(28) (28)
80 71
Interest rate derivatives Currency derivatives
6
3
9
Financial assets at fair value through profit or loss – Economic hedging
70 16
(16)
(1)
(7)
72
(10)
(28)
80
Debt instruments
3
(25)
(12)
18
Loans due from credit institutions and customers
16
(12)
(4) 21
Debt securities
3
(25)
Financial assets designated at fair value through profit or loss
16
3
(25)
(12)
18
Debt instruments
4,443
212
27
393
(849)
64
210
985
5,485
Loans due from credit institutions and customers
2,905 1,538
35
(1) 28
24
(373) (476)
18 46
(4)
2,604 2,881
Debt securities
177
369
210
989
Financial assets at fair value through profit or loss – Non standard
4,443 1,177 1,177
212
27
393
(849) (159) (159)
64
210
985
5,485
Equity instruments
31 31
3 3
96 96
2 2
(399) (399)
751 751
Shares and other equity securities Financial assets at fair value through profit or loss – Excluding assets held for trading
1,177
31 (9)
3 9
96 32
(159) (368)
2
(399)
751 189
Debt instruments
560
(12)
(9)
30
(43)
Loans due from credit institutions and customers
25
1
3
(7)
(1) (8)
21
Debt securities
534
(8)
9
(12) (69) (69)
29
(361) (423) (423)
30
(43) (71) (71)
169
Equity instruments
2,132 2,132
269 269
11 11
168 168
4 4
(30) (30)
1,992 1,992
Shares and other equity securities Financial assets at fair value through other comprehensive income
2,692
261
20 (5) (5) (5)
(82)
200
(790)
(5)
(115)
2,181
Derivatives
5 5 5
Currency derivatives Hedging derivatives
354
Registration document 2018
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