BPCE - 2018 Registration document

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

7.1.1.2 Financial assets at amortized cost by impairment Stage

12/31/2018

01/01/2018

Gross carrying amount 15,653 14,916

Impairment for expected credit losses

Impairment for expected credit losses

Carrying amount 15,499 14,911

Gross carrying amount

Carrying amount 15,923 15,265

in millions of euros Debt securities

(154)

16,060 15,270

(137)

Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3

(5)

(5)

498 239

(11)

487 101

496 294

(13)

483 175

(138)

(119)

Loans and receivables due from credit institutions

129,313 128,654

(51)

129,262 128,654

118,372 117,075

(68)

118,304 117,072

(3) (4)

611

(2)

609

1,236

1,232

49

(48)

1

61

(61)

Loans and receivables due from customers

180,180 136,825 35,641

(3,025)

177,155 136,683 35,296 321,916 280,248 36,392 5,176

179,582 115,693 54,537 314,014 248,038 56,269 9,352

(3,791)

175,791 115,510 54,040 310,018 247,847 55,755 6,241

(142) (345)

(183) (497)

7,714

(2,538) (3,230)

(3,111) (3,996)

TOTAL FINANCIAL ASSETS AT AMORTIZED COST 325,146

280,395 36,750

(147) (358)

(191) (514)

8,002

(2,724)

5,278

9,707

(3,291)

6,416

At December 31, 2018, debt securities included € 121 million in purchased or originated credit-impaired (POCI) financial assets (net amount after impairment of - € 47 million), versus € 154 million at January 1, 2018.

Loans and receivables due from customers include € 279 million in POCI assets (net amount after impairment of - € 97 million), versus € 381 million at January 1, 2018.

5

7.1.1.3 Financing and guarantee commitments by impairment Stage

12/31/2018

01/01/2018

Impairment for credit

Impairment for credit

Gross exposure

Gross exposure 64,350 46,314 17,796 31,838 18,447 13,215 96,188 64,761 31,011 176 240

losses Net exposure

losses Net exposure

in millions of euros

Financing commitments given

67,819 60,245

103

67,716 60,209

143

64,207 46,276 17,707 31,736 18,429 13,185 95,943 64,705 30,892 224 122

Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3

36 59

38 89 16 18 30 54

7,422

7,363

153

9

144

Guarantee commitments given

29,193 23,194

80

29,113 23,187

102

7

5,862

18 55

5,844

137

82

TOTAL COMMITMENTS GIVEN

97,012 83,439 13,284

183

96,829 83,396 13,207

245

43 77 64

56

119

290

226

416

70

346

At December 31, 2018, financing commitments included € 83 million commitments included € 4 million in commitments impaired on in commitments impaired on origination (net amount after provisions origination (net amount after provisions of € 1 million), versus of € 4 million), versus € 104 million at January 1, 2018. Guarantee € 14 million at January 1, 2018.

477

Registration document 2018