BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

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

01/01/2018

FINANCIAL LIABILITIES Debt securities

1,097 2,088

38

(78)

1,138

(1,019)

1,176 1,782

Derivatives

472 (76) 491

(480)

453

(172)

(78) (78)

(163)

(338)

Interest rate derivatives -

344 250

(3)

50

(23)

8

(4)

218 569 751 244

-

Equity derivatives (3)

(319)

308

(147)

(15)

1

Currency derivatives - Credit derivatives - Other derivatives - Financial liabilities at fair value through profit or loss – Held for trading (4)

1,168

46 10

(16)

46 49

(6)

(154)

(334)

326

(142)

4

(2)

(1)

3,185

510

(558)

1,591

(1,191)

(78)

(163)

(338)

2,957

Derivatives

459 456

(2)

(4)

(1) (1)

78 78

(13) (13)

4 3

522 499

Interest rate derivatives

(25)

Equity derivatives

3

23

(3)

23

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

459 468

(2)

(4)

(1)

78 (2)

(13)

4

522 244

Debt securities

(15)

1

11

(220)

1

Other financial liabilities

(1)

4

3

Financial liabilities designated at fair value through profit or loss

468

(16)

1

11

(220)

(2)

1

4

247

The main impacts recognized in the income statement are mentioned in Note 4.3. (1) The main transfers to and from Level 3 are described in Note 10.1.3. At December 31, 2018, the net impact on the balance sheet of equity derivatives transferred to Level 3 was €118 million in assets. (2) Including -€28 million in reclassifications of financial assets at fair value through other comprehensive income to the “Financial assets held for sale” aggregate under IFRS 5. Other changes include, in (3) particular, the impact of changes in the consolidation scope and foreign exchange differences. Excluding economic hedging (4)

508

Registration document 2018