BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

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

Gains and losses recognized in the income statement during the period

Transactions carried out during the period

Transfers during the period

In the income statement (1)

On trans- actions

On trans- actions in progress at the reporting date

removed from the balance sheet at the reporting date

In other compre- hensive income

To another reporting category

Sales/ Redemp- tions

From and to another level (2)

Purchases/ Issues

Other changes (3)

01/01/2018

12/31/2018

in millions of euros

FINANCIAL LIABILITIES Debt securities

1,097 2,088

38

(78)

1,138

(1,019)

1,176 1,782

Derivatives

472 (76) 491

(480)

453

(172)

(78) (78)

(163)

(338)

Interest rate derivatives • Equity derivatives (3) • Currency derivatives • Credit derivatives • Financial liabilities at fair value through profit or loss – Held for trading (4) Financial liabilities at fair value through profit or loss – Economic hedges Other financial liabilities Financial liabilities designated at fair value through profit or loss Debt securities Derivatives Interest rate derivatives Equity derivatives

344 250

(3)

50

(23)

8

(4)

218 569 751 244

(319)

308

(147)

(15)

1

1,168

46 10

(16)

46 49

(6)

(154)

(334)

326

(142)

4

(2)

(1)

3,185

510

(558)

1,591

(1,191)

(78)

(163)

(338)

2,957

459 456

(2)

(4)

(1) (1)

78 78

(13) (13)

4 3

522 499

(25)

3

23

(3)

23

459 468

(2)

(4)

(1)

78 (2)

(13)

4

522 244

(15)

1

11

(220)

1

5

(1)

4

3

468

(16)

1

11

(220)

(2)

1

4

247

The main impacts recognized in the income statement are mentioned in Note 4.3. (1) The main transfers to and from Level 3 are described in Note 10.1.3. At December 31, 2018, the net impact on the balance sheet of equity derivatives transferred to Level 3 was (2) €118 million. Including -€28 million in reclassifications of financial assets at fair value through other comprehensive income to the “Financial assets held for sale” aggregate under IFRS 5. (3) Other changes mainly include the impact of changes in the consolidation scope and foreign exchange. Excluding economic hedging. (4)

465

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE