BPCE - 2018 Registration document

5 FINANCIAL REPORT

BPCE parent company annual financial statements

5.6.3

Notes to the parent company annual financial statements

Note 1

Note 4

General background

Information on off-balance sheet items and similar transactions

553

576

1.1 1.2 1.3 1.4

Groupe BPCE

553 553 554 554

4.1 4.2 4.3

Commitments given and received Forward financial instruments Breakdown of assets and liabilities

576 578

Guarantee mechanism

Significant events

Post-balance sheet events

by currency

579 580

Note 2

Accounting principles and

4.4

Transactions in foreign currencies

methods

555

Note 5

Information on the income

statement

580

2.1

Measurement and presentation

methods

555 555

5.1

Interest and similar income and

2.2 2.3

Changes in accounting methods

expenses

580

Accounting principles and measurement methods

5.2

Income from variable-income

555

securities

580 580

Note 3

Information on the balance sheet

5.3 5.4

Fees and commissions

561

Net gains or losses on trading

book transactions

581

3.1 3.2 3.3

Interbank transactions Customer transactions

561 562

5.5

Net gains or losses on

available-for-sale securities and equivalent Other banking income and

Treasury bills, bonds, equities and other fixed-and variable-income securities Equity interests, affiliates and other long-term investments Intangible assets and property,

581

5.6

563

expenses

581 581 582 582 583 583 584

3.4

5.7 5.8 5.9

Operating expenses

565

Cost of risk

3.5

plant and equipment

571 571 572 572 572 575 575 575

Gains or losses on long-term

investments

3.6 3.7 3.8 3.9

Debt securities

Non-recurring income 5.10

Other assets, other liabilities

Income tax 5.11

Accrual accounts

Breakdown of activity 5.12

Provisions

Subordinated debt 3.10

Note 6

Other information

584

Fund for general banking risks 3.11

Shareholders’ equity 3.12

6.1 6.2

Consolidation

584

Analysis of loans and borrowings 3.13 by term outstanding

Remuneration, receivables, loans

576

and commitments

584

6.3

Operations in non-cooperative

countries

584

552

Registration document 2018