BPCE - 2018 Registration document

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

LIABILITIES

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

12/31/2018

01/01/2018 (1)

Notes

in millions of euros

Amount due to central banks

9

Financial liabilities at fair value through profit or loss

201,214

213,570 10,000 205,929 113,376 62,778

213,570 10,000 205,929 113,376 62,778

5.2.2

Hedging derivatives

9,358

5.3

Debt securities

204,681 113,803 56,750

5.11

Amounts due to credit institutions and similar items

5.10.1 5.10.2

Amounts due to customers

Revaluation differences on interest rate risk-hedged portfolios

177 547 941

307 712 420

307 712 546

Current tax liabilities Deferred tax liabilities

11.2 5.12

Accrued expenses and other liabilities

20,323

19,353

19,353

Liabilities associated with non-current assets held for sale

4,975

717

717

5.7

Liabilities related to insurance policies

91,690

86,552

86,552

9.1.2 5.13 5.14

Provisions

3,047

3,002

2,825

Subordinated debt

17,395 26,652 19,604 12,783

17,056 25,653 18,694 12,582

17,056 25,899 18,882 12,582

Shareholders’ equity

Equity attributable to equity holders of the parent

5

Share capital and additional paid-in capital

5.15

Retained earnings

5,697

5,631

5,539

Gains and losses recognized directly in other comprehensive income

438 685

481

761

Net income for the period

Non-controlling interests

7,048

6,959

7,018

5.16

TOTAL LIABILITIES AND EQUITY

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