BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

3. IMPACTS OF THE CHANGE IN IMPAIRMENT OR PROVISIONS FOR EXPECTED CREDIT LOSSES This table provides a breakdown of the impacts of the transition from IAS 39 to IFRS 9 related to the application of new rules on the impairment or provisioning of credit risk.

Impairment or provision under IFRS 9

Impairment or provision under

Reconciliation of impairment and provisions in millions of euros Loans and receivables at amortized cost

IAS 39 Reclassifications Impact of IFRS 9

3,519

15 24

294

3,828

Debt securities at amortized cost

93

21

137

Debt securities available for sale/at fair value through OCI recyclable to income

59

(58) (19)

11

12

BALANCE SHEET TOTAL

3,670

326 178 504

3,978

Provisions for off-balance sheet commitments TOTAL IMPAIRMENT AND PROVISIONS

67

245

3,738

(19)

4,223

422

Registration document 2018