BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

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

5.11.1

AMOUNTS DUE TO BANKS AND SIMILAR

12/31/2019

12/31/2018

in millions of euros

Demand deposits

9,389 2,446

7,364 2,188

Repurchase agreements

Accrued interest

5

7

Amounts due to banks and similar – repayable on demand

11,840 59,631

9,559

Term deposits and loans Repurchase agreements

67,947

3,968 (122)

6,842 (168)

Accrued interest

Amounts due to banks and similar – repayable at agreed maturity dates

63,476

74,621

Guarantee deposits received

1,336

1,482

TOTAL AMOUNTS DUE TO BANKS AND SIMILAR

76,653

85,662

The fair value of amounts due to banks and similar is presented in Note 10.

5.11.2

AMOUNTS DUE TO CUSTOMERS

12/31/2019

12/31/2018

in millions of euros

Current accounts

210,815 93,963 79,985 91,078 265,029 12,741 63,174 3

187,325 91,487 78,661 86,237 256,390 13,807 62,104 4

Livret A savings accounts

Regulated home savings products Other regulated savings accounts

Accrued interest

Regulated savings accounts Demand deposits and loans

Term accounts and loans

Accrued interest

1,601

1,783

Other customer accounts Repurchase agreements

77,516

77,693

5,148 1,180

6,980 1,913

Other amounts due to customers Guarantee deposits received

25

22

TOTAL AMOUNTS DUE TO CUSTOMERS

559,713

530,323

The fair value of amounts due to customers is presented in Note 10.

5.12

ACCRUED EXPENSES AND OTHER LIABILITIES

12/31/2019

12/31/2018

in millions of euros

Collection accounts Prepaid income Accounts payable

2,534 1,556 2,663 5,878

6,568 1,476 2,741 5,113

Other accruals

Accrued expenses and other liabilities

12,631

15,898

Settlement accounts in credit on securities transactions

601

919

Other accounts payable

15,797

15,884

Lease liabilities (1) Other liabilities

1,848

///

18,246 30,877

16,803

TOTAL ACCRUED EXPENSES AND OTHER LIABILITIES 32,701 Information as at December 31, 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 by (1) this standard. The impacts of the first-time application of IFRS 16 on the balance sheet at January 1, 2019 (lease liabilities recorded under lessee’s leasing arrangements) are described in Note 2.2.

268

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

www.groupebpce.com