BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

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

7.1.3.2

Change in impairment for credit losses on debt securities at amortized cost

Purchased or originated credit-impaired (POCI) assets

Stage 1

Stage 2

Stage 3

Total

Impairment for expected

Impairment for expected

Impairment for expected

Impairment for expected

Impairment for expected

Gross carrying amount

Gross carrying amount

Gross carrying amount

Gross carrying amount

Gross carrying amount

credit losses

credit losses

credit losses

credit losses

credit losses

in millions of euros

BALANCE AT 12/31/2018 Origination and acquisitions

14,916

(5)

452

(11)

117

(91)

168

(47)

15,653

(154)

696

0

57

///

///

753

Derecognition (redemptions, disposals and debt forgiveness) Transfers of financial assets

(283)

(103)

(26)

2

(111)

13

(523)

15

(309)

1

295 (17) 321

3

9

(7)

(4)

(3)

Transfers to S1 Transfers to S2 Transfers to S3

17

(325)

1

(2)

(4)

(2) (1)

(9) 79

6 1

9

(7)

Other changes (1) BALANCE AT 12/31/2019

(770)

(1)

34

(19)

5

(20)

(652)

(39)

14,251

(6)

780

(7)

134

(115)

63

(54)

15,227

(182)

o/w amortization of receivables, change in credit risk inputs, foreign exchange fluctuations and variations related to scope changes (including IFRS 5). (1)

7.1.3.3

Change in impairment for credit losses on loans and receivables due from banks at amortized cost

Stage 1

Stage 2

Stage 3

Total

Gross carrying amount

Impairment for expected credit losses

Gross carrying amount

Impairment for expected credit losses

Gross carrying amount

Impairment for expected credit losses

Gross carrying amount

Impairment for expected credit losses

in millions of euros BALANCE AT 12/31/2018 Origination and acquisitions

128,654

611

(2)

49

(48)

129,313

(51)

2,466

71

///

///

2,537

(1)

Derecognition (redemptions, disposals and debt forgiveness) Transfers of financial assets

(1,509)

(57)

(3)

(1,569)

1

14 21 (7)

(14) (21)

Transfers to S1 Transfers to S2

7

Other changes (1) BALANCE AT 12/31/2019

301

(1)

(1,159)

(1)

3

(1)

(855)

(2)

129,925

(1)

(548)

(3)

49

(49)

129,425

(52)

o/w amortization of receivables, change in credit risk inputs, foreign exchange fluctuations and variations related to scope changes (including IFRS 5). (1)

432

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

www.groupebpce.com