BPCE - 2018 Registration document

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

CHANGES IN GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME 5.17

Accounting principles In the event of disposal of equity financial assets recognized in other comprehensive income, changes in fair value are not transferred to income. These items are described as being not recyclable to income.

Fiscal year 2018

Gross

Tax

Net

in millions of euros

Foreign exchange rate adjustments

165

///

165

Revaluation of financial assets at fair value through other comprehensive income recyclable to income

(87)

28

(59)

Revaluation of available-for-sale financial assets of insurance businesses Revaluation of derivatives hedging items that can be recycled to income

(289)

107 (30)

(182)

60

30

Items of the share of gains and losses of associates recognized directly in other comprehensive income

(274)

70

(204) (250)

Items recyclable to income

Revaluation (or actuarial gains and losses) in respect of defined-benefit plans

52

(17)

35

Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss Revaluation of equity financial assets recognized at fair value through other comprehensive income Items of the share of gains and losses of associates recognized directly in other comprehensive income Other items recognized through other comprehensive income not recyclable to income

412 (46)

(118)

294 (48)

(2)

(2) (5)

1 1

(1) (4)

Items not recyclable to income

276

5

GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME (AFTER TAX)

25

Attributable to equity holders of the parent

(43)

Non-controlling interests

68

Fiscal year 2017

Gross

Tax (19)

Net

in millions of euros

Revaluation differences on defined-benefit pension schemes

14

(5)

Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss Share of gains and losses of associates recognized directly in other comprehensive income not recyclable to income

(198)

50

(148)

///

///

(1)

Items not recyclable to income Foreign exchange rate adjustments

(154) (700)

(700)

/// 68

Change in the value of available-for-sale financial assets

95

163

Change in the value of hedging derivatives

105

(41)

64

Share of gains and losses of associates recognized directly in other comprehensive income recyclable to income

///

///

9

Items recyclable to income

(464)

GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME (AFTER TAX)

(618) (381) (237)

Attributable to equity holders of the parent

Non-controlling interests

467

Registration document 2018