BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

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

ANALYSIS OF FAIR VALUE HIERARCHY TRANSFERS

Fiscal year 2019

From Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

To

Level 2

Level 3

Level 1

Level 3

Level 1

Level 2

in millions of euros

ASSETS Securities designated at fair value through profit or loss

31 31

Bonds

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

31

31

Other available-for-sale securities

401

15 15

844 564 280 844

700 700

572 572

Bonds

99

Equities and UCITS

302 401

AVAILABLE-FOR-SALE FNANCIAL ASSETS

15

700

572

Fiscal year 2018

From Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

To

Level 2

Level 3

Level 1

Level 3

Level 1

Level 2

in millions of euros

ASSETS Securities designated at fair value through profit or loss

215

3

1 1

Bonds

Equities and UCITS

215

3

Investments backed by unit-linked policies

70

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

285

3

1

5

285 924 766 158 924

3

1

Other available-for-sale securities

84 77

126

603 603

1,591 1,506

Bonds

9

Equities and UCITS

7

117 126

85

AVAILABLE-FOR-SALE FNANCIAL ASSETS

84

603

1,591

9.1.1.7 The principles used to assess fair value are described in Note 10.

Fair value of financial assets carried in the balance sheet at amortized cost

12/31/2019

12/31/2018

Fair value

Level 1

Level 2

Level 3 Fair value

Level 1

Level 2

Level 3

in millions of euros

Investments of loans and receivables due from banks Investments of loans and receivables due from customers

747

68

679

383

4

379

13,017

51

12,964

2 2

12,760

47

12,713

Held-to-maturity investments

2,050

1,822

226

2,426

2,086

337

3

INSURANCE BUSINESS INVESTMENTS AT AMORTIZED COST

15,814

1,942

13,869

4

15,569

2,137

13,429

3

303

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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