BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

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

Fair value hierarchy of financial assets at fair value 9.1.1.6 The principles used to assess fair value are described in Note 10.

12/31/2019

12/31/2018

Level 1

Level 2

Level 3

Total

Level 1

Level 2

Level 3

Total

in millions of euros

ASSETS Assets held for trading (equities and UCITS)

2,202 2,202

84 84

2,286 2,286

4,726 4,726

84 84

4,810 4,810

Financial assets held for trading

Interest rate derivatives Currency derivatives

3

3

5 8

4

9 8

3 1

10

13

Equity derivatives

1

Derivatives excl. hedging derivatives (positive fair value)

14

5

19

4

13

17

Securities designated at fair value through profit or loss

695 125 569

1,442

1,286 1,286

3,422 2,053 1,370

470 117 354

593 174 419 820

1,239 1,239

2,303 1,529

Bonds

642 800

Equities and UCITS

773

Investments backed by unit-linked policies

16,198

3,292

19,490

15,649

16,469

Financial assets designated at fair value through profit or loss FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

16,893

4,734

1,286

22,913

16,120

1,413

1,239

18,771

19,109

4,822

1,286

25,217

20,849

1,510

1,239

23,598

Investments in associates

263

263

229

229

Other available-for-sale securities

49,054 41,525

5,835 3,136 2,699 5,835

3,194 2,824

58,083 47,485 10,598 58,345

44,837 38,353

6,417 4,391 2,025 6,417

2,644 2,330

53,896 45,073

Bonds

Equities and UCITS

7,529

370

6,484

314

8,823

AVAILABLE-FOR-SALE FINANCIAL ASSETS

49,054

3,457

44,837

2,873

54,126

ANALYSIS OF FINANCIAL ASSETS AT FAIR VALUE CLASSIFIED IN LEVEL 3 OF THE FAIR VALUE HIERARCHY

Gains and losses recognized during the period

Transactions carried out during the period

Transfers during the period

In the income statement

On trans- actions

On trans- actions in progress at the reporting date

removed from the balance sheet at the reporting date

In other compre- hensive income

To another reporting category

From and to another level

Sales/ Redemp- tions

Purchases/ Issues

Other changes 12/31/2019

01/01/2019

in millions of euros

ASSETS Securities designated at fair value through profit or loss Financial assets designated at fair value through profit or loss FNANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS Investments in associates Other available-for-sale securities Bonds

1,239 1,239

87 87

(3) (3)

201 201

(208) (208)

(31) (31)

1 1

1,286 1,286

1,239

87

(3)

201

(208)

(31)

1

1,286

1,239

87

(3)

201

(208)

(31)

1

1,286

229

14

18

(1)

36

(33)

263

2,644 2,330

(11) (11)

51 (4) 55

22 11 11

952 864

(616) (508) (108)

143 143

10

3,194 2,824

Bonds

Equities and UCITS

314

88

10

370

AVAILABLE-FOR-SALE FNANCIAL ASSETS

2,873

(11)

51

36

969

(617)

36

143

(23)

3,457

302

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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