BPCE - 2018 Registration document
FINANCIAL REPORT IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2018
Impacts of the change
Balance sheet under IAS 39 at December 31, 2017
in millions of euros IFRS 9
Balance sheet under IFRS 9 at January 1, 2018
in millions of euros IAS 39 Cash and amounts due from central banks Financial assets at fair value through profit or loss Hedging derivatives Available-for-sale financial assets
Total after reclassifications
Insurance businesses Reclassifications
Value adjustment for credit losses (2)
Value (1)
Cash and amounts due from central banks Financial assets at fair value through profit or loss Hedging derivatives – Positive FV Financial assets at fair value through other comprehensive income Loans and receivables due from credit institutions Loans and receivables due from customers
82,721
82,721
82,721
167,016
(22,379)
64,260
208,898
208,898
8,606
1
3
8,610
8,610
65,161
(46,468)
(18,693)
15,941
15,941
(11)
15,929
Loans and receivables due from credit institutions
121,585
(500)
(2,780)
118,304
118,304
Loans and receivables due from customers
241,331
(10,312)
(54,933)
176,086
(294)
175,791
Debt securities at amortized cost
15,720
15,720
224
(21)
15,923
Revaluation differences on interest rate risk-hedged portfolios
Revaluation differences on interest rate risk-hedged portfolios
5,096
5,096
5,096
Held-to-maturity financial assets
5
2,126
(1,885)
(241)
Insurance business investments
96,051
96,051
96,051
Current tax assets Deferred tax assets Accrued income and other assets Non-current assets held for sale
1,421 1,698
1,421 1,592
1,421 Current tax assets 1,501 Deferred tax assets
(106)
(91)
Accrued income and other assets Non-current assets held for sale
51,206
(13,558)
(19,172)
18,476
18,476
1,195
1,195
1,195
Deferred profit-sharing Investments in associates
Deferred profit-sharing
Investments in associates
3,625 1,111
3,625
(2)
3,623
Investment property Property, plant and equipment Intangible assets
(949)
162
162 Investment property
Property, plant and equipment
1,111
1,111
1,111
884
884
884 Intangible assets
Goodwill
3,728
3,728
3,728
Goodwill
TOTAL ASSETS
759,620
759,620
224
(419)
759,425 TOTAL ASSETS
417
Registration document 2018
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