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) 12/31/2017

in millions of euros

01/01/2017

FINANCIAL LIABILITIES Securities Derivatives

911 294 154

(318)

368

(249)

1,280

6 2

1,998

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

49

(2) 18 (9) (7)

5

(93)

3

258 251

(106) (190)

286

(101)

35

77

(29) (26)

1,278

4

1,166

423

(74)

(1)

315

Other derivatives

5

3

8

Financial liabilities held for trading

911

(318)

368 242

(249)

1,280

6

1,998

Securities

93

(6) 75

(8)

51

372

Other financial liabilities

884

(83)

1,019

(699)

1,196

Financial liabilities designated at fair value through profit or loss

977

69

(83)

1,261

(707)

51

1,568

Interest rate derivatives

3 1 4

(3)

Equity derivatives Hedging derivatives

(1) (1)

(3)

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, 2017, the net impact on the balance sheet of foreign currency options transferred to Level 3 was €231 million in (2) liabilities. The income statement was not impacted. Other changes include the impact of changes in the consolidation scope and foreign exchange differences. (3)

510

Registration document 2018