BPCE - 2018 Registration document

RISK REPORT Capital management and capital adequacy

Liabilities at 12/31/2018 in millions of euros

BPCE statutory scope

Prudential restatements

BPCE prudential scope

Amount due to central banks

9

-

9

Financial liabilities at fair value through profit or loss

194,867 21,167 90,472 46,614 28,897 13,589 216,878 85,662 530,323 7,717

(2,513)

192,354 21,169 90,472 46,615 26,377 13,589 218,021 81,100 531,982 7,720

o/w securities sold short - o/w other liabilities held for trading - o/w derivative financial instruments - o/w security deposits received -

2

-

1 3

o/w portfolio measured under the market value option -

(2,519)

Hedging derivatives – Negative FV

-

Debt securities

1,143 (4,561) 1,659

Amounts due to credit institutions

Amounts due to customers

Revaluation differences on interest rate risk-hedged portfolios

221 262 884

-

221 224 576

Current tax liabilities Deferred tax liabilities

(39)

(308)

Accrued expenses and other liabilities

32,701

18

32,719

Liabilities associated with non-current assets held for sale

2,096

-

2,096

Liabilities related to insurance policies

98,855

(98,855)

-

Provisions

6,574

(112) (637)

6,463

Subordinated debt

17,598 66,194 23,513 39,044

16,961 66,204 23,513 39,052

Equity attributable to equity holders of the parent

10

Share capital and additional paid-in capital

0 9 1 0

Retained earnings

Gains and losses recognized directly in other comprehensive income

612

612

Net income for the period Non-controlling interests

3,026 7,212

3,026 6,392

(819)

TOTAL

1,273,926

(105,014)

1,168,912

The differences between the statutory and regulatory scopes of consolidation can be attributed to restatements for subsidiaries excluded from the regulatory scope of consolidation (see description of regulatory scope of consolidation below) and the reincorporation of intra-group transactions associated with these subsidiaries.

6

619

Registration document 2018