BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

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

Gains and losses recognized in the income statement during the period

Transactions carried out during the period

Transfers during the period

In the income statement (1)

On trans- actions removed from the balance sheet at the reporting date

On transactions in progress at the reporting date

From and to another level (2)

To another reporting category

In other compre- hensive income

Sales/ Redemp- tions

Other changes (3)

Purchases/ Issues

01/01/2018

12/31/2018

in millions of euros

FINANCIAL ASSETS Debt instruments Loans due from banks and customers

2,836

59

88

8,117

(7,620)

(3)

96

57

3,630

2,582

128 (69)

87

7,493

(7,413)

59 (2)

2,936

Debt securities

255

1

624

(207)

(3)

96

694

Equity instruments

7 7

1 1

1 1

9 9

Shares and other equity securities

Derivatives

2,196

175

(137)

169

(356)

(72) (72)

(59)

(187)

1,729

355 564

27

(5)

1

(64)

17

(22)

236 406 943 144

Interest rate derivatives • Equity derivatives • Currency derivatives • Credit derivatives •

121

(21) (40) (71)

91 77

(267)

103

(185)

1,077

(2) 29

(22)

(178)

32

200

(2)

(12)

Financial assets at fair value through profit or loss – Held for trading (4)

5,032

234 (16) (19)

(49)

8,292

(7,976)

(75)

38

(129)

5,368

Derivatives

70 63

(1) (1)

(7) (7)

72 72

(10) (10)

(28) (28)

80 71

Interest rate derivatives Currency derivatives

6

3

9

5

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

70 16

(16)

(1)

(7)

72

(10)

(28)

80

Debt instruments

3

(25)

(12)

18

Loans due from banks and customers

16

(12)

(4) 21

Debt securities

3

(25)

Financial assets designated at fair value through profit or loss

16

3

(25)

(12)

18

Debt instruments

4,443

212

27

393

(849)

64

210

985

5,485

Loans due from banks and customers

35

(1) 28

24

(373) (476)

18 46

(4)

2,604 2,881

2,905 1,538

Debt securities

177

369

210

989

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

4,443 1,177 1,177

212

27

393

(849) (159) (159)

64

210

985

5,485

Equity instruments

31 31

3 3

96 96

2 2

(399) (399)

751 751

Shares and other equity securities Financial assets at fair value through profit or loss – Excluding assets held for trading

1,177

31 (8)

3 9

96 32

(159) (368)

2

(399)

751 189

Debt instruments

560

(12)

(9)

30

(43)

Loans due from banks and customers

25

1

3

(7)

(1) (8)

21

Debt securities

534

(9)

9

(12) (69) (69)

29

(361) (423) (423)

30

(43) (71) (71)

169

Equity instruments

2,132 2,132

269 269

11 11

168 168

4 4

(30) (30)

1,992 1,992

Shares and other equity securities Financial assets at fair value through other comprehensive income

2,692

261

20 (5) (5)

(82)

200

(790)

(5)

(115)

2,181

Currency derivatives Hedging derivatives

5 5

319

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE