BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

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

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

FINANCIAL ASSETS Debt instruments

196 196

7 7 1 1

168 168

89 89

Debt securities

Equity instruments

Shares and other equity securities

Derivatives

23

85

148

206

Interest rate derivatives • Equity derivatives (1) • Currency derivatives • Other derivatives •

17

17

85

131

28

178

6

Financial assets at fair value through profit or loss – Held for trading (2)

218

8

253

237 (10) (10) (10) 179 179

206

Derivatives

Interest rate derivatives

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

Debt instruments

61 61

46 46

15 15

Debt securities

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

61

46

179

15

Equity instruments

2 2

Shares and other equity securities

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

2

Debt instruments

1,432

26

816

33

29

Loans due from banks and customers Debt securities

1,432

26

816

33

29

Equity instruments

31 31

Shares and other equity securities

Financial assets at fair value through other comprehensive income

1,432

26

816

33

31

29

FINANCIAL LIABILITIES Derivatives Interest rate derivatives • Equity derivatives • Currency derivatives • Credit derivatives • Other derivatives •

41

56

13

176

9 3

1

34

55

18

154

2

7

1

Financial liabilities at fair value through profit or loss – Held for trading (2)

41

56

13

176

Derivatives

(10) (10)

Interest rate derivatives

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

(10)

Debt securities

1

Financial liabilities designated at fair value through profit or loss

1 Of which €130 million relating to structured derivatives indexed to shares traded in Asia transferred to Level 3 of the fair value hierarchy (see general principles in Note 10 and (1) Note 1.3.). Excluding economic hedging. (2)

322

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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