BPCE - 2018 Registration document

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

5.3.7

Notes to the financial statements of BPCE SA group

Note 1

Note 5

General background

Notes to the balance sheet

425

445

1.1 1.2 1.3 1.4

Groupe BPCE

425 425 426 427

5.1

Cash and amounts due from

central banks

445

Guarantee mechanism

5.2

Financial assets and liabilities at fair value through profit or loss

Significant events

445 451

Post-balance sheet events

5.3 5.4

Hedging derivatives

Note 2

Financial assets at fair value through other comprehensive income Assets at amortized cost Accrued income and other assets Non-current assets held for sale

Applicable accounting standards

and comparability

427

455 456 458

5.5 5.6 5.7

2.1 2.2 2.3 2.4

Regulatory framework Accounting standards

427 427 430

Use of estimates and judgments Presentation of the consolidated financial statements and balance sheet date General accounting principles and measurement methods

and associated liabilities

458 460

5.8 5.9

Investment property

430

Property, plant and equipment

and intangible assets

460

2.5

430

Amounts due to credit institutions 5.10 and customers

461 462

Note 3

Consolidation

433

Debt securities 5.11

Accrued expenses and other 5.12 liabilities

5

3.1

Scope of consolidation

463 463 464

– consolidation and valuation methods

Provisions 5.13

433 434

Subordinated debt 5.14

3.2 3.3

Consolidation rules

Ordinary shares and equity 5.15 instruments issued Non-controlling interests 5.16 Changes in gains and losses 5.17 recognized directly in other comprehensive income Offsetting financial assets and 5.18 financial liabilities Transferred financial assets, other 5.19 financial assets pledged as collateral and assets received as collateral that can be sold or repledged

Changes in scope of consolidation

465 466

during fiscal year 2018

436 436

3.4

Goodwill

Note 4

Notes to the income statement

438

467

4.1

Interest and similar income and

468

expenses

438

4.2

Fee and commission income and

expenses

440

4.3

Net gains or losses on financial instruments at fair value through profit or loss Net gains or losses on financial instruments at fair value through other comprehensive income Net gains or losses on financial instruments at amortized cost Income and expenses from other

470

441

4.4

Note 6

Commitments

472

442

6.1 6.2

Financing commitments Guarantee commitments

472 473

4.5

443

4.6

Note 7

Exposure to risks

473

activities

443 444 445

4.7 4.8

Operating expenses

7.1 7.2 7.3

Credit risk and counterparty risk

473 480

Gains or losses on other assets

Market risk

Interest rate risk and exchange

rate risk

480 480

7.4

Liquidity risk

423

Registration document 2018