BPCE - 2018 Registration document

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

2. SUMMARY OF RECLASSIFICATIONS BETWEEN IAS 39 AND IFRS 9 BY CATEGORY Financial assets

01/01/2018

Carrying amount under IAS 39

Carrying amount under IFRS 9

Financial assets under IAS 39

Classification under IFRS 9

Note

Financial assets at fair value through profit or loss

Financial assets at fair value through profit or loss

167,016

o/w fair value through profit or loss relating to trading activities

104,479 51,194

Derivatives

Financial assets at fair value through profit or loss

50,980

Insurance business investments

214

Fixed-income securities

Financial assets at fair value through profit or loss

12,931

8,627 4,304

Insurance business investments

Variable-income securities

Financial assets at fair value through profit or loss

37,348

34,637

Insurance business investments

Loans and receivables

Financial assets at fair value through profit or loss

3,006

3,023

(c)

o/w designated at fair value through profit or loss

62,537

Fixed-income securities

Financial assets at fair value through profit or loss

2,626

342

(a)

Insurance business investments

2,184

(l)

Variable-income securities

Financial assets at fair value through profit or loss

16,848

653

(b)

Insurance business investments

13,667

(l)

Loans or receivables due from credit institutions Loans or receivables due from customers

Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss

172

2

(c) (c)

6,805

5,059 2,012

Insurance business investments

(l)

5

Securities received under reverse repurchase agreements Financial assets at fair value through profit or loss

36,086

36,086

(d)

Hedging derivatives

8,606 8,606

Hedging derivatives

8,606

Insurance business investments

Available-for-sale financial assets

65,161

Fixed-income securities

Financial assets at fair value through profit or loss

15

(e)

Financial assets at fair value through other comprehensive income

55,462

14,025 39,213

(f) (l) (f)

Insurance business investments Debt instruments at amortized cost

2,546 6,449 7,255 1,201

Variable-income securities

Financial assets at fair value through profit or loss

(g)

Insurance business investments

(l)

Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Loans or receivables due from customers at amortized cost

9,667

(h)

Loans and receivables

32

25

2

Loans and receivables *

362,915 106,927 162,977

Accounts and loans

Loans or receivables due from credit institutions at amortized cost Loans or receivables due from customers at amortized cost

106,495 152,122

Financial assets at fair value through profit or loss

59

(i) (l)

Insurance business investments

10,812

Current accounts with overdrafts

Loans or receivables due from credit institutions at amortized cost Loans or receivables due from customers at amortized cost

6,536 4,770

6,536 4,770

Fixed-income securities

Debt instruments at amortized cost

13,799

13,137

Financial assets at fair value through profit or loss

47

(j) (l) (j)

Insurance business investments

Financial assets at fair value through other comprehensive income

679

Securities received under reverse repurchase agreements Loans or receivables due from credit institutions at amortized cost

7,801

1,725 7,461

Loans or receivables due from customers at amortized cost

48,712

Financial assets at fair value through profit or loss

47,327 11,393

(k)

Finance leases

Loans or receivables due from customers at amortized cost

11,393

Held-to-maturity financial assets

2,126

Fixed-income securities

Insurance business investments Debt instruments at amortized cost

1,885

(l)

2,126

241

419

Registration document 2018