BPCE - 2018 Registration document
FINANCIAL REPORT IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2018
Financial liabilities
01/01/2018
Carrying amount under IAS 39
Carrying amount under IFRS 9
Financial liabilities under IAS 39
Classification under IFRS 9
Note
Financial liabilities at fair value through profit or loss o/w fair value through profit or loss relating to trading activities
138,498
77,200 51,050
Derivatives
Financial liabilities at fair value through profit or loss
50,867
Liabilities related to insurance policies
183
Securities
Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss
26,093
26,093
Other liabilities
57
57
o/w designated at fair value through profit or loss
61,298 22,793 34,966
Securities
Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss
22,793 34,966
Securities sold under repurchase agreements
(a)
Other liabilities
3,539
3,539
Hedging derivatives
10,000 10,000
Hedging derivatives
10,000
Amounts due to credit institutions and customers
238,072 80,426 32,697 22,365 23,516 19,307 59,761
Deposits and loans
Amounts due to credit institutions
80,426 32,697 22,365 23,516
Amounts due to customers
Current accounts
Amounts due to credit institutions
Amounts due to customers
Securities sold under repurchase agreements
Amounts due to credit institutions
9,463 5,978
5
Amounts due to customers
Financial liabilities at fair value through profit or loss
63,627
(b)
Accrued expenses and other liabilities
42,374
Accrued income and other assets
19,356 11,628
Financial assets at fair value through profit or loss
Amounts due to credit institutions
1,122
Amounts due to customers
586
Liabilities related to insurance policies
9,723
Technical reserves of insurance companies
Liabilities related to insurance policies
76,644 205,884
76,644 205,929
Debt securities
Revaluation differences on interest rate risk-hedged portfolios
307 712 663 717
307 712 420 717
Current tax liabilities Deferred tax liabilities
Liabilities on assets held for sale
Provisions
2,825
3,002
Subordinated debt
17,025 25,900 759,620
17,056 25,653
Total shareholders’ equity
TOTAL 759,425 Securities sold under repurchase agreements classified as “Financial liabilities designated at fair value through profit or loss” under IAS 39 and managed under a trading business model are classified as (a) “Financial assets at fair value through profit or loss” under IFRS 9 for €34,966 million. Securities sold under repurchase agreements classified as “Liabilities at amortized cost” under IAS 39 and managed under a trading business model are classified as “Financial liabilities at fair value through (b) profit or loss” under IFRS 9 for €63,627 million.
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Registration document 2018
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