BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

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

12/31/2019

12/31/2018

Financial assets mandatorily recognized at fair value through profit or loss

Financial assets mandatorily recognized at fair value through profit or loss

Financial assets

Financial assets

Financial assets considered part of a

Financial assets considered part of a

designated at fair value

designated at fair value

Other financial assets (2)(3)

Other financial assets (2)(3)

through profit or loss (1)

through profit or loss (1)

trading activity

trading activity

Total

Total

in millions of euros

Treasury bills and equivalent Bonds and other debt securities

6,451 8,470

2

6,452

5,015 7,026

5,016

3,732 3,734

43 43

12,246 18,698

3,945 3,945

10,971 15,986

Debt securities

14,921

12,041

Loans to banks excluding repurchase agreements Customer loans excluding repurchase agreements

13

1,003

2

1,019

10

1,079

2

1,090

4,599

1,853

6,452

3,874

2,107

5,981

Repurchase agreements (4)

83,002 87,614 36,160 51,682 14,953

83,002 90,473 37,040 51,682 14,953

84,638 88,522 22,761 48,848 16,214

84,638 91,710 23,553 48,848 16,214

Loans

2,856

2

3,186

2

Equity instruments Trading derivatives (4) Security deposits paid

880

/// /// ///

792

/// /// ///

/// ///

/// ///

TOTAL FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

205,331

7,470

45

212,847

188,386

7,923

2

196,311

Only in case of an accounting mismatch. (1) Consisting of non-SPPI assets that fall outside the scope of a trading activity including units of UCITS and private equity investment funds presented in bonds and other debt (2) securities (€3,031 million at December 31, 2019 vs. €2,972 million at December 31, 2018). Loans to customers include some structured loans to local authorities. This category also includes equity instruments the Group decided not to recognize through other comprehensive income for a total of €880 million at December 31, 2019. The criteria used by BPCE SA group to categorize financial assets at fair value through profit or loss if they do not meet the SPPI criterion are provided in Note 2.5.1. (3) This information is presented in consideration of netting effects, in accordance with IAS 32 (see Note 5.18.1). (4)

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UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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