BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

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

FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES FAIR VALUE HIERARCHY OF FINANCIAL ASSETS AND LIABILITIES 10.1.1 The following statement provides a breakdown of financial instruments by type of price and valuation model: 10.1

12/31/2019

Level 1

Level 2

Level 3

Total

in millions of euros

FINANCIAL ASSETS Debt instruments

13,419

101,173 97,500

3,706 2,823

118,297 100,323 17,975 40,928 40,928 46,624 30,296

Loans due from banks and customers

Debt securities

13,419 40,683 40,683

3,673

883

Equity instruments

185 185

60 60

Shares and other equity securities

Derivatives

1,080

43,479 29,434

2,066

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives Other derivatives

2

860 265 712 229

834

2,452

3,551

10,968

11,680

374 252

603 495

243

Financial assets at fair value through profit or loss – Held for trading (1)

55,181

144,837

5,831

205,849

Derivatives

916 702 214 916

12 12

928 714 214 928

Interest rate derivatives Currency derivatives

Financial assets at fair value through profit or loss – Economic hedges

12

Debt instruments

45

45

Loans due from banks and customers

2

2

Debt securities

43 45

43 45

Financial assets designated at fair value through profit or loss

5

Debt instruments

2,662

1,015

6,205 2,545 3,660 6,205 1,752 1,752

9,881 3,232 6,649 9,881 2,063 2,063

Loans due from banks and customers

687 327

Debt securities

2,662 2,662

Financial assets at fair value through profit or loss – Non standard

1,015

Equity instruments

259 259

52 52

Shares and other equity securities

Financial assets at fair value through profit or loss – Excluding assets held for trading

259

52

1,752

2,063

Debt instruments

38,895

2,123

524

41,541

Loans due from banks and customers

5

39

45

Debt securities

38,895

2,117

484

41,497

Equity instruments

347 347

522 522

2,220 2,220 2,743

3,089 3,089

Shares and other equity securities

Financial assets at fair value through other comprehensive income

39,242

2,645 7,913 1,370 9,283

44,630

Interest rate derivatives Currency derivatives Hedging derivatives

7,913 1,370 9,283

TOTAL FINANCIAL ASSETS AT FAIR VALUE

97,345

158,793

16,544

272,681

Excluding economic hedging. (1)

313

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE