BPCE - 2018 Registration document
FINANCIAL REPORT IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018
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
Sales/ Redemp- tions
To another reporting category
From and to another level (2)
Other changes (3) 12/31/2018
Purchases/ Issues
01/01/2018
in millions of euros
FINANCIAL LIABILITIES Debt securities
1,097 2,135
38
(78)
1,138 (1,019)
1,177 1,757
Derivatives
481 (75) 491
(382)
453
(272) (140) (147)
(78) (78)
(163)
(416)
Interest rate derivatives - Equity derivatives - Currency derivatives - Credit derivatives -
395 253
106
50
8
(4)
262 569 686 239
(322)
308
(15)
2
1,166
54 10
(24)
46 49
10
(154)
(412)
321
(142)
4
(2)
(2)
Financial liabilities at fair value through profit or loss – Held for trading (4)
3,232
519
(460)
1,591 (1,292)
(78)
(163)
(416)
2,933
Derivatives
504 500
(6)
(7) (4) (3)
1 1
(15) (15)
78 78
(10) (10)
32 32
576 553
Interest rate derivatives
(29)
Equity derivatives
3
23
23
Financial liabilities at fair value through profit or loss – Economic hedging
5
504 384
(6)
(7)
1
(15)
78 (2)
(10)
32
576 188
Debt securities
(17)
11
(190)
1
1 4
Other financial liabilities
(1)
3
Financial liabilities designated at fair value through profit or loss
384
(18)
11
(190)
(2)
1
4
191
The main impacts recognized in the income statement are mentioned in Note 4.3. (1) The main transfers to and from Level 3 are described in Note 10.1.3. At December 31, 2018, the net impact on the balance sheet of equity derivatives transferred to Level 3 was €118 million in (2) assets. Including -€15 million in reclassifications of financial assets at fair value through other comprehensive income to the “Financial assets held for sale” aggregate under IFRS 5. Other changes include, (3) in particular, the impact of changes in the consolidation scope and foreign exchange differences. Excluding economic hedging (4)
355
Registration document 2018
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