BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

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

5.11.1

AMOUNTS DUE TO BANKS AND SIMILAR

12/31/2019

12/31/2018

in millions of euros

Demand deposits

30,187

22,650

Repurchase agreements

2,446

2,188

Accrued interest

1

4

Amounts due to banks and similar – repayable on demand

32,634 75,051

24,842 80,659

Term deposits and loans Repurchase agreements

4,572

7,419

Accrued interest

(65)

(65)

Amounts due to banks and similar – repayable at agreed maturity dates

79,558

88,012

Guarantee deposits received

881

949

TOTAL AMOUNTS DUE TO BANKS AND SIMILAR

113,073

113,803

The fair value of amounts due to banks and similar is presented in Note 10. Payables arising from transactions with the networks stood at €51,174 million at December 31, 2019 ( versus €41,128 million at December 31, 2018).

5.11.2

AMOUNTS DUE TO CUSTOMERS

12/31/2019

12/31/2018

in millions of euros

Current accounts

25,029

22,432

Livret A savings accounts

185 207

181 215 949

Regulated home savings products Other regulated savings accounts Regulated savings accounts

1,147 1,539 5,461

1,345 5,489

Demand deposits and loans Term accounts and loans

11,883

18,682

Accrued interest

24

26

5

Other customer accounts Repurchase agreements

17,368

24,197

5,029 1,180

6,859 1,913

Other amounts due to customers Guarantee deposits received

10

4

TOTAL AMOUNTS DUE TO CUSTOMERS

50,156

56,750

The fair value of amounts due to customers is presented in Note 10.

5.12

ACCRUED EXPENSES AND OTHER LIABILITIES

12/31/2019

12/31/2018

in millions of euros

Collection accounts Prepaid income Accounts payable

972 364

1,499

327

1,251 3,449 6,036

1,233 2,844 5,903

Other accruals

Accrued expenses and other liabilities

Settlement accounts in credit on securities transactions

67

403

Other accounts payable

13,887

14,017

Lease liabilities (1) Other liabilities

1,353

///

15,307 21,343

14,420

TOTAL ACCRUED EXPENSES AND OTHER LIABILITIES 20,323 Information as at December 31, 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 by (1) this standard. The impacts of the first-time application of IFRS 16 on the balance sheet at January 1, 2019 (lease liabilities recorded under lessee’s leasing arrangements) are described in Note 2.2.

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UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE