BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

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

7.1.3.2

Change in impairment for credit losses on debt securities at amortized cost

Purchased or originated credit-impaired (POCI) assets

Stage 1

Stage 2

Stage 3

TOTAL

Impairment for expected

Impairment for expected

Impairment for expected

Impairment for expected

Impairment for expected

Gross carrying amount

Gross carrying amount

Gross carrying amount

Gross carrying amount

Gross carrying amount

credit losses

credit losses

credit losses

credit losses

credit losses

in millions of euros BALANCE AT 12/31/2018 Origination and acquisitions Derecognition (redemptions, disposals and debt forgiveness)

31,181

(7)

463

(12)

126

(96)

168

(47)

31,939

(163)

2,689

57

///

///

2,745

(2,058)

(103)

(33)

5

(111)

13

(2,304)

18

Impairment (write-off)

///

///

///

///

(3)

3

(3)

3

Transfers of financial assets

(301)

1

290 (22) 321

3

9

(7)

(2)

(3)

Transfers to S1 Transfers to S2 Transfers to S3

24

2

(325)

1

(2)

(4)

(2) (1)

(9)

6 2

9

(7)

Other changes (1) BALANCE AT 12/31/2019

(4,715)

1,404

40

(22)

5

(20)

(3,267)

(40)

26,795

(7)

2,111

(7)

139

(117)

63

(54)

29,107

(185)

O/w amortization of receivables, change in credit risk inputs, foreign exchange fluctuations and changes variations related to scope changes (including IFRS 5). (1)

7.1.3.3

Change in impairment for credit losses on loans and receivables due from banks at amortized cost

Stage 1

Stage 2

Stage 3

TOTAL

Gross carrying amount

Impairment for expected credit losses

Gross carrying amount

Impairment for expected credit losses

Gross carrying amount

Impairment for expected credit losses

Gross carrying amount

Impairment for expected credit losses

in millions of euros BALANCE AT 12/31/2018 Origination and acquisitions

90,215

(3)

933

(4)

54

(53)

91,202

(60)

3,051

(1)

71

///

///

3,123

(1)

Derecognition (redemptions, disposals and debt forgiveness) Impairment (write-off) Transfers of financial assets

(5,261)

1

(58)

(6) (3)

(5,326)

1 2

///

///

///

///

2

(3)

121 134 (10)

(127) (138)

(7) (4)

Transfers to S1 Transfers to S2 Transfers to S3

11

(2)

(4)

1 8

(2)

Other changes (1) BALANCE AT 12/31/2019

685

35

(1)

(2)

728

(3)

88,811

(3)

853

(5)

53

(53)

89,717

(61)

O/w amortization of receivables, change in credit risk inputs, foreign exchange fluctuations and changes variations related to scope changes (including IFRS 5). (1)

286

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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