BPCE - 2018 Registration document

FINANCIAL REPORT BPCE parent company annual financial statements

INTANGIBLE ASSETS AND PROPERTY, PLANT AND EQUIPMENT 3.5 Intangible assets 3.5.1

12/31/2018

12/31/2017

Increase

Decrease Other changes

in millions of euros

Lease rights and business assets

0

0

Software

121

7

(1)

0

127

Other

0

0

Operating intangible assets Non-operating intangible assets

121

7

(1)

0

127

2

2

Gross amount

123

7

(1)

0

129

Lease rights and business assets

0

0

Software

(106)

(5)

(111)

Other

0 0

0 0

Impairment

Operating intangible assets

(106)

(5)

0

0

(111)

Impairment excluding operating intangible assets

(2)

(2)

Amortization and impairment

(108)

(5)

0

0 0

(113)

NET AMOUNT

15

2

(1)

16

3.5.2

Property, plant and equipment

12/31/2018

12/31/2017

Increase

Decrease Other changes

in millions of euros

Land

0 2 0

0 2 0

Buildings

5

Shares in non-trading real estate companies

Other

143 145

10 10

0 0

153 155

Operating property, plant and equipment Non-operating property, plant and equipment

0

3

3

Gross amount

148

10

0

0

158

Land

0 0 0

0 0 0

Buildings

Shares in non-trading real estate companies

Other

(130) (130)

(3) (3)

(133) (133)

Operating property, plant and equipment Non-operating property, plant and equipment

0

0

(2)

(2)

Depreciation and impairment

(132)

(3)

0 0

0 0

(135)

NET AMOUNT OF INTANGIBLE ASSETS

16

7

23

3.6

DEBT SECURITIES

12/31/2018

12/31/2017

in millions of euros

Certificates of deposit and savings bonds

0

0

Interbank market instruments and money market instruments

30,230 33,728 12,487

34,492 40,315

Bonds

Other debt securities *

4,885 1,004

Accrued interest

933

TOTAL 80,696 Other debt securities represent a new category of liabilities eligible for the numerator in the TLAC (Total Loss Absorbing Capacity) calculation which has been introduced by French law and is * commonly referred to as senior non-preferred debt. These liabilities rank between own funds and other “senior preferred” debt. 77,378

The amount of bond issue and redemption premiums remaining to be amortized totaled € 144 million. The unamortized balance corresponds to the difference between the amount initially received and the redemption price for debt securities.

571

Registration document 2018

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