BPCE - 2019 Universal Registration Document

5

FINANCIAL REPORT

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

ANALYSIS OF FAIR VALUE HIERARCHY TRANSFERS 10.1.3 The amounts of transfers indicated in this statement are those of the last valuation preceding the transfer.

Fiscal year 2019

From Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

To

Level 2

Level 3

Level 1

Level 3

Level 1

Level 2

in millions of euros

FINANCIAL ASSETS Debt instruments

287

119

6

116 116

Loans due from banks and customers

54

Debt securities Derivatives

233

119 111

6

16

486 381

339

Interest rate derivatives Equity derivatives Currency derivatives

5 5

16

109

90 13

328

Financial assets at fair value through profit or loss – Held for trading (1)

306

230

492 (59) (59)

455

Debt instruments

Loans due from banks and customers

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

(59)

Equity instruments

(1) (1)

Shares and other equity securities

Financial assets at fair value through profit or loss – Excluding assets held for trading

(1)

Debt instruments

273 273

588 588

Debt securities

Financial assets at fair value through other comprehensive income

273

588

Fiscal year 2019

From Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

To

Level 2

Level 3

Level 1

Level 3

Level 1

Level 2

in millions of euros

FINANCIAL LIABILITIES Debt securities

83

2

Derivatives

12

116

598 302 287

401

15 10

Interest rate derivatives • Equity derivatives • Currency derivatives • Credit derivatives • Other derivatives •

12

115

8 1

376

1

Financial liabilities at fair value through profit or loss – Held for trading (1)

12

199

598

403

Derivatives

(1) (1)

Interest rate derivatives

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

(1)

Debt securities

4,975

Financial liabilities designated at fair value through profit or loss

4,975

Excluding economic hedging. (1)

466

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

www.groupebpce.com

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