BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

IFRS CONSOLIDATED FINANCIAL STATEMENTS OF GROUPE BPCE AS AT DECEMBER 31, 2019

5.1.2

Comprehensive income

Fiscal year 2019

Fiscal year 2018 (1)

in millions of euros

Net income

3,737

3,819 (380)

Items recyclable to net income Foreign exchange rate adjustments

912 175 237 476 100 184

166

Revaluation of financial assets at fair value through other comprehensive income recyclable to profit or loss Revaluation of available-for-sale financial assets of insurance businesses Revaluation of derivative hedging items that can be recycled to profit or loss Share of gains and losses of associates recognized directly in other comprehensive income

(284) (301)

85

(275)

Related taxes

(261) (103)

229 335

Items not recyclable to net income

Revaluation of property, plant & equipment Revaluation (or actuarial gains and losses) in respect of defined-benefit plans

(240) (235)

126 412 (60)

Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss Revaluation of equity financial assets recognized at fair value through other comprehensive income Share of gains and losses of associates recognized directly in other comprehensive income Other items recognized through other comprehensive income on items not recyclable to profit or loss

282

(9)

(1) (1)

1

Related taxes

98

(142)

TOTAL GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME (AFTER TAX)

810

(45)

COMPREHENSIVE INCOME

4,546 3,706

3,774 2,912

Attributable to equity holders of the parent

Non-controlling interests

840

862

For information: Items not recyclable to profit or loss transferred to retained earnings

(110)

9

Information in respect of fiscal year 2018 has not been restated to account for the impacts of the first-time application of IFRS 16 “Leases” in accordance with the option offered (1) by this standard. The impacts of the first-time application of IFRS 16 on the balance sheet at January 1, 2019 are presented in Note 2.2.

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UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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