BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

5.3.3

Consolidated balance sheet

ASSETS

12/31/2017 IAS 39 after IFRS 9 reclassifications (2)

12/31/2018

01/01/2018 (1)

Notes

Cash and amounts due from central banks Financial assets at fair value through profit or loss

66,656 196,311

82,721 208,898

82,721 208,898

5.1

5.2.1

Hedging derivatives

7,153

8,610

8,610

5.3 5.4

Financial assets at fair value through other comprehensive income

15,733 15,499

15,929 15,923

15,941 15,720

Securities at amortized cost

5.5.1

Loans and receivables due from credit institutions and similar items at amortized cost Loans and receivables due from customers at amortized cost Revaluation differences on interest rate risk-hedged portfolios

129,262 177,155

118,304 175,791

118,304 176,086

5.5.2 5.5.3

4,712

5,096

5,096

Insurance business investments

103,281

96,051

96,051

9.1.1

Current tax assets Deferred tax assets

785

1,421 1,501

1,421 1,592

1,578

11.2

Accrued income and other assets Non-current assets held for sale

17,707

18,476

18,476

5.6 5.7

6,167 3,523

1,196 3,623

1,195 3,625

Investments in associates

12.4.1

Investment property

96

162

162

5.8 5.9 5.9 3.4

Property, plant and equipment

1,089

1,111

1,111

Intangible assets

951

884

884

Goodwill

3,906

3,728

3,728

TOTAL ASSETS

751,562

759,425

759,620

The transition from the balance sheet at December 31, 2017 under IAS 39 to the balance sheet at January 1, 2018 under IFRS 9 is presented in section 5.3.6. (1) The December 31, 2017 amounts correspond to the published balance sheet after reclassifications with no change in the method for valuing financial assets and liabilities presented in IFRS 9 format (2) (see Note 5.3.6 § 1).

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Registration document 2018