BPCE - 2018 Registration document

FINANCIAL REPORT IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2018

5.3.2

Comprehensive income

Fiscal year 2018

in millions of euros

Net income

1,467 (251)

Items recyclable to income Foreign exchange rate adjustments

165 (87)

Revaluation of financial assets at fair value through other comprehensive income recyclable to income

Revaluation of available-for-sale financial assets of insurance businesses Revaluation of derivatives hedging items that can be recycled to income

(289)

60

Share of gains and losses of associates recognized directly in other comprehensive income

(274)

Related taxes

174 276

Items not recyclable to income

Revaluation (or actuarial gains and losses) in respect of defined-benefit plans

52

Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss Revaluation of equity financial assets recognized at fair value through other comprehensive income Share of gains and losses of associates recognized directly in other comprehensive income Other items recognized through other comprehensive income on items not recyclable to income

412 (46)

(2) (5)

Related taxes

(135)

TOTAL GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME (AFTER TAX)

25

COMPREHENSIVE INCOME

1,492

Attributable to equity holders of the parent

642 850

5

Non-controlling interests

For information: Items not recyclable to income transferred to retained earnings

5

COMPREHENSIVE INCOME FOR 2017 UNDER IAS 39

Fiscal year 2017

in millions of euros

Net income

1,515

Revaluation differences on defined-benefit pension schemes

14

Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss

(198)

Income taxes

31 (1)

Share of gains and losses of associates recognized directly in other comprehensive income not recyclable to income

Items not recyclable to income Foreign exchange rate adjustments

(154) (700)

Change in the value of available-for-sale financial assets

95

Change in the value of hedging derivatives

105

Income taxes

27

Share of gains and losses of associates recognized directly in other comprehensive income recyclable to income

9

Items recyclable to income

(464) (618)

GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME (AFTER TAX)

COMPREHENSIVE INCOME

897 464 433

Attributable to equity holders of the parent

Non-controlling interests

409

Registration document 2018

Made with FlippingBook flipbook maker