BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

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

10.1.2

ANALYSIS OF FINANCIAL ASSETS AND LIABILITIES CLASSIFIED IN LEVEL 3 OF THE FAIR VALUE HIERARCHY

Gains and losses recognized during the period

Transactions carried out during the period

Transfers during the period

In the income statement (1)

On trans- actions removed from the balance sheet at the reporting date

On trans- actions in progress at the reporting date

To another reporting category

From and to another level (2)

Sales/ Redemp- tions

In other comprehensive income

Purchases/ Issues

Other changes (3)

01/01/2019

12/31/2019

in millions of euros

FINANCIAL ASSETS Debt instruments Loans due from banks and customers

2,889

65

148

8,575

(8,431)

(122)

(110)

27

3,042

2,814

92

169 (21)

7,225 1,350

(7,386) (1,045)

(122)

(116)

25

2,701

Debt securities

75

(27)

6

3

341

Equity instruments

60 60

60 60

Shares and other equity securities

Derivatives

1,759

928 330 643 (89)

(355)

418

(910)

147 376

101

2,088

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

193 402

(10)

10

(80)

1

819 262 778 230

(251)

155 231

(768)

85

(5) 96

1,007

(91)

(61)

(315)

156

44

(2)

22

1

9

Financial assets at fair value through profit or loss – Held for trading (4)

4,648

992

(207)

9,053

(9,341)

(121)

37

129 (26) (17)

5,190

Derivatives

79 70

(1) (2)

(17) (17)

(23) (23)

12 12

Interest rate derivatives Currency derivatives

9

(9)

Financial assets at fair value through profit or loss – Economic hedges

79

(1)

(17)

(23)

(26) (41)

12

Debt instruments

2,612

200

29

5

(316)

(59)

2,430

Loans due from banks and customers

1,366 1,246

15

2 4

(41)

(59)

(48)

1,235 1,195

Debt securities

185

29

(276)

8

Financial assets at fair value through profit or loss – Non standard

2,612

200

29

5

(316)

(59)

(41) (13) (13)

2,430

Equity instruments

611 611

36 36

7 7

32 32

(29) (29)

(3) (3)

641 641

Shares and other equity securities Financial assets at fair value through profit or loss – Excluding assets held for trading

611

36

7

32 28

(29) (12)

(3)

(13)

641

Debt instruments

33

2

52

Loans due from banks and customers

21 12

1

28

(12)

2

39 12

Debt securities

1

Equity instruments

812 812

49 49

88 88

401 401

(180) (180)

(27) (27)

34 34

1,178 1,178

Shares and other equity securities Financial assets at fair value through other comprehensive income

846

49

88

429

(192)

(25)

34

1,230

462

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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