BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

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

CHANGES IN GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME 5.17

Accounting principles In the event of disposal of equity financial assets recognized in other comprehensive income, changes in fair value are not transferred to profit or loss. These items are described as being not recyclable to profit or loss.

12/31/2019

12/31/2018

Gross

Tax

Net 175

Gross

Tax

Net 165

in millions of euros

Foreign exchange rate adjustments

175

165

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 Items of the share of gains and losses of associates recognized directly in other comprehensive income Revaluation (or actuarial gains and losses) in respect of defined-benefit plans 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 Items of the share of gains and losses of associates recognized directly in other comprehensive income Other items recognized through other comprehensive income not recyclable to profit or loss Items recyclable to profit or loss

237

(64)

174

(284)

86

(197)

476

(123)

353

(301)

110

(191)

100

(30)

70

85

(37)

47

184

(44)

140 912

(275) (610)

70

(205) (380)

1,173

(261)

229

(240)

57

(183)

126

(34)

93

(235)

63

(172)

412

(118)

294

282

(21)

261

(60)

9

(51)

(9)

2

(7)

(1)

1

1

(3) 97

(2)

(1)

(1)

Items not recyclable to profit or loss

(201)

(103)

(477)

(141)

335

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

972

(163)

810 676 133

(133)

88

(45)

Attributable to equity holders of the parent

(115)

Non-controlling interests

68

274

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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