BPCE - 2018 Registration document

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

10.1.3 Analysis of fair value hierarchy transfers The amounts of transfers indicated in this statement are those of the last valuation preceding the transfer.

Fiscal year 2018

From Level 1

Level 2

Level 2

Level 3

To

Level 2

Level 1

Level 3

Level 2

in millions of euros

FINANCIAL ASSETS Debt instruments

89 89 22

150 150

14 14

Debt securities

Derivatives

85

147

206

Interest rate derivatives Equity derivatives (1) Currency derivatives

17

16

85

130

27

6

178 206

Financial assets at fair value through profit or loss – Held for trading (2)

111

235

161 160 160 160

Debt instruments

Debt securities

Financial assets at fair value through profit or loss – Non standard Financial assets at fair value through profit or loss – Excluding assets held for trading Debt instruments

412 412 412

241 241 241

Debt securities

Financial assets at fair value through other comprehensive income

FINANCIAL LIABILITIES Derivatives Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

5

41

56

13 10

176

1

34

55

3

18

154

3

Other derivatives

7

1

41

56

13

176

Financial liabilities at fair value through profit or loss – Held for trading (2)

Derivatives

(13) (13)

Interest rate derivatives

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

1

1 Of which €130 million relating to structured derivatives indexed to shares traded in Asia transferred to Level 3 of the fair value hierarchy (see general principles in Note 10 and Note 1.3). (1) Excluding economic hedging (2)

511

Registration document 2018