BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

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

Comprehensive income 5.3.2

Fiscal year 2019

Fiscal year 2018 (1)

in millions of euros

Net income

1,329

1,467 (251)

Items recyclable to net income Foreign exchange rate adjustments

760 177

165 (87)

Revaluation of financial assets at fair value through other comprehensive income recyclable to profit or loss Revaluation of available-for-sale financial assets of insurance businesses Revaluation of derivative hedging items that can be recycled to profit or loss Share of gains and losses of associates recognized directly in other comprehensive income

38

472

(289)

63

60

177

(274)

Related taxes

(167) (190) (107) (235)

174 276

Items not recyclable to net income

Revaluation (or actuarial gains and losses) in respect of defined-benefit plans

52

Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss Revaluation of equity financial assets recognized at fair value through other comprehensive income Share of gains and losses of associates recognized directly in other comprehensive income Other items recognized through other comprehensive income on items not recyclable to profit or loss

412 (46)

90 (5) (1) 68

(2) (5)

Related taxes

(135)

Total gains and losses recognized directly in other comprehensive income (after tax)

570

25

COMPREHENSIVE INCOME

1,898 1,069

1,492

Attributable to equity holders of the parent

642 850

Non-controlling interests

830

For information: Items not recyclable to profit or loss transferred to retained earnings 5 Information in respect of fiscal year 2018 has not been restated to account for the impacts of the first-time application of IFRS 16 “Leases” in accordance with the option offered (1) by this standard. The impacts of the first-time application of IFRS 16 on the balance sheet at January 1, 2019 are presented in Note 2.2. 7

368

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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