BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

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

7.1.3.4

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

Purchased or originated credit-impaired (POCI) assets (1)

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 Derecognition (redemptions, disposals and debt forgiveness)

136,825

(142)

35,510

(342)

7,469

(2,444)

376

(97)

180,180

(3,025)

26,288

(51)

2,171

(34)

///

///

28,458

(85)

(24,019)

21

(5,727)

34

(1,121)

299

(126)

12

(30,992)

366

Impairment (write-off)

///

///

///

///

(458)

431

(28)

26

(486)

457

Transfers of financial assets

(2,246)

2

997

17 48

1,169 (104) (322) 1,595

(47)

(80)

(28)

Transfers to S1 Transfers to S2 Transfers to S3

3,871

(43)

(3,750)

4

17

10

(5,342)

32 13

5,624 (877) (754)

(73)

28

(40) (57)

(13) (25)

(775) 3,446

42

(80)

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

(11)

(10)

358

(710)

489

(298)

3,541

(1,028)

140,294 (3,343) o/w amortization of receivables, change in credit risk inputs, foreign exchange fluctuations and variations related to scope changes (including IFRS 5 and Oney Bank originated (1) credit-impaired assets). (181) 32,198 (334) 7,418 (2,471) 711 (357) 180,620

5

7.1.3.5

Change in provisions for credit losses on loan commitments given

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 12/31/2019 Origination and acquisitions

60,245

(36)

7,344

(57)

144

(7)

87

(4)

67,819

(103)

14,298

(8)

433

(1)

///

///

14,730

(9)

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

(4,790)

2

(833)

1

(51)

4

(5,673)

6

(1,239)

1,208 (346) 1,575

1 5

3

(1)

(27)

Transfers to S1 Transfers to S2 Transfers to S3

403

(4)

(60)

(3)

1

(1,585)

4

(5)

(5) 68 22

(15)

(1)

(56)

(21)

1

(1)

(9)

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

2,403

9

(1,999)

(26)

(19)

(78)

4

348

(32)

70,918

(33)

6,152

(82)

117

(22)

9

77,196

(138)

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

433

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE