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 10.1.3 The amounts of transfers indicated in this statement are those of the last valuation preceding the transfer.

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

FINANCIAL ASSETS Debt instruments

290

146

19

116 116

Loans due from banks and customers

54

Debt securities

236

146

19

Equity instruments

2 2

Shares and other equity securities

Derivatives

16

111

486 381

346

13

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

16

109

90 13

5

328

1

2

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

308

256

505

462 142 117

Debt instruments

17

98 60 38

67

Loans due from banks and customers

Debt securities

17

67

25

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

17

98 15

67 10

142

Debt instruments

354

122

966

41

Loans due from banks and customers Debt securities

5

354

122

966

15

10

41

Equity instruments

(20) (20)

168 168

Shares and other equity securities

Financial assets at fair value through other comprehensive income

354

122

966

(5)

10

209

FINANCIAL LIABILITIES Debt securities

83

2

Derivatives

12

116

598 302 287

406

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

20 10

12

115

8 1

376

1

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

12

199

598

408

Derivatives

(1) (1)

Interest rate derivatives

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

(1)

Debt securities

4,975

Financial liabilities designated at fair value through profit or loss

4,975

Excluding economic hedging. (1)

321

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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