BPCE - 2018 Registration document

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

10.1.2 Analysis of financial assets and liabilities classified in Level 3 of the fair value hierarchy 2018 fiscal year (IFRS 9)

Gains and losses recognized during the period

Transactions carried out during the period

Transfers during the period

In the income statement (1)

On transactions removed from the balance sheet at the reporting date

On transactions in progress at the reporting date

In other compre- hensive income

To another reporting category

From and to another level (2)

Purchases/ Issues

Sales/ Redemptions

Other changes (3) 12/31/2018

in millions of euros FINANCIAL ASSETS Debt instruments

01/01/2018

2,723

60

88

7,550

(7,482)

(3)

14

(62)

2,889

Loans due from credit institutions and customers

2,582

128 (68) 163

87

7,493

(7,413)

(63)

2,814

Debt securities

141

1

56

(68)

(3)

14

1

75

Derivatives

2,219

(122)

169

(371)

(72) (72)

(59)

(168)

1,759

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

307 561

26

1

1

(64)

17

(23)

193 402

118 (11)

(21) (31) (71)

91 77

(267)

103

(182)

1,140

(38)

(178)

48

1,007

212

29

(2)

(11)

156

Financial assets at fair value through profit or loss – Held for trading (4)

4,942

222 (22) (25)

(34)

7,718

(7,853)

(75)

(44)

(228)

4,648

Derivatives

70 64

(1) (1)

36 36

(4) (4)

79 70

Interest rate derivatives Equity derivatives Currency derivatives

5

6

3

9

Financial assets at fair value through profit or loss – Economic hedging

70

(22)

(1)

36

(4) 17

79

Debt instruments

4

(21)

Loans due from credit institutions and customers

4

(4) 21

Debt securities

(21)

Financial assets designated at fair value through profit or loss

4

(21)

17

Debt instruments

2,147

118

21

168

(417)

4

160

412

2,612

Loans due from credit institutions and customers

1,504

13

(1) 22

24

(165) (253)

(9) 13

1,366 1,246

Debt securities

643

105

144

160

412

Financial assets at fair value through profit or loss – Non standard

2,147 1,068 1,068

118

21 (1) (1)

168

(417) (166) (166)

4

160

412

2,612

Equity instruments

45 45

54 54

(4) (4)

(385) (385)

611 611

Shares and other equity securities Financial assets at fair value through profit or loss – Excluding assets held for trading

1,068

45

(1) 10

54

(166) (354)

(4)

(385)

611

Debt instruments

425

(7)

4

(44)

33

Loans due from credit institutions and customers

25

3 1

(7)

(1)

21 12

Debt securities

399

10

(7)

(348) (255) (255)

(44) (77) (77)

Equity instruments

1,121 1,121

59 59

(10) (10)

31 31

(57) (57)

812 812

Shares and other equity securities Financial assets at fair value through other comprehensive income

1,546

59

10 (5) (5) (5)

(17)

35

(609)

(57)

(121)

846

Derivatives

5 5 5

Currency derivatives Hedging derivatives

507

Registration document 2018