BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

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

7.1.3.4

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

Purchased or originated credit-impaired (POCI) assets (1)

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)

581,192

(977)

69,142

(1,920)

21,188

(9,622)

376

(97)

671,898

(12,617)

96,653

(364)

2,698

(54)

///

///

99,351

(418)

(54,276)

35

(8,078)

68

(3,837)

1,575

(126)

12

(66,317)

1,690

Impairment (write-off)

///

///

///

///

(1,353)

1,224

(28)

26

(1,381)

1,250

Transfers of financial assets

(9,543) 15,289 (22,470) (2,363)

749 (84) 558 275

6,042

(371)

3,056 (420)

(767)

(444) (278)

(388)

Transfers to S1 Transfers to S2 Transfers to S3

(15,147) 23,596 (2,407) (3,498)

182

15 98

113

(917)

(1,040)

86

(260) (241)

364 365

4,517 1,872

(880)

(252) 2,959

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

4,096

(501)

(1,891)

489

(298)

(2,326)

618,123 (12,810) O/w amortization of receivables, change in credit risk inputs, foreign exchange fluctuations and changes variations related to scope changes (including IFRS 5 and Oney Bank (1) originated credit-impaired assets). (1,058) 66,306 (1,913) 20,926 (9,482) 711 (357) 706,067

5

7.1.3.5

Change in provisions for credit losses on loan commitments given

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) Transfers of financial assets

109,096

(119)

10,192

(111)

333

(143)

87

(4)

119,708

(377)

42,589

(71)

1,113

(5)

///

///

43,702

(76)

(13,548)

12

(1,632)

4

(204)

10

(15,384)

26

(1,903)

13 (7) 19

1,761

(21)

9

(1)

(133)

(9)

Transfers to S1 Transfers to S2 Transfers to S3

1,224

(1,140)

10

(96) (19) 124 206

(12) (71) (51)

3

(3,013)

2,961

(31)

(12)

(114)

(60)

1

(2) 15

(1) 57

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

(9,557)

38

(1,952)

(1)

(78)

4

(11,380)

126,676

(127)

9,483

(134)

344

(119)

9

136,512

(380)

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

287

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE