BPCE - 2018 Registration document

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

NET GAINS OR LOSSES ON FINANCIAL INSTRUMENTS AT AMORTIZED COST 4.5

Accounting principles This item includes net gains or losses on financial assets at amortized cost arising from the derecognition of financial assets at amortized cost (loans and receivables, debt securities) and financial liabilities at amortized cost.

Fiscal year 2018

Gains

Losses

Net

in millions of euros

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

24

24 (2)

(2)

Debt securities

2

1

Total gains and losses on financial assets at amortized cost

25

(2) (6) (3) (8)

23 (6)

Amounts due to credit institutions

Debt securities

9 9

7 1

Total gains and losses on financial liabilities at amortized cost TOTAL GAINS OR LOSSES ON FINANCIAL INSTRUMENTS AT AMORTIZED COST

34

(10)

24

4.6

INCOME AND EXPENSES FROM OTHER ACTIVITIES

Accounting principles Income and expenses from other activities mainly include: income and expenses on investment property (rental income and expense, gains and losses on disposals, depreciation, amortization and ● impairment); income and expenses on operating leases; ● income and expenses on real estate development activities (revenues, purchases used). ●

5

Fiscal year 2018

Income

Expense

Net

in millions of euros

Income and expenses from real estate activities Income and expenses from leasing transactions Income and expenses from investment property

3

(1)

2 9

30

(21)

324 105

(293)

32 19

Share of joint ventures

(87)

Transfers of expenses and income Other operating income and expenses

5

(4)

1

718

(315)

403

Net additions to/reversals from provisions to other operating income and expenses

94

94

Other income and expenses

923

(406) (721)

516 559

TOTAL INCOME AND EXPENSES FROM OTHER ACTIVITIES

1,280

443

Registration document 2018