BPCE - 2019 Universal Registration Document
FINANCIAL REPORT
BPCE PARENT COMPANY ANNUAL FINANCIAL STATEMENTS
Notes to the parent company annual financial statements 5.6.2
General framework
Information on the balance sheet Note 4
506
515
Note 1
1.1
Groupe BPCE
506 506 507 507
4.1
Interbank transactions
515 517
1.2 1.3 1.4
Guarantee mechanism
Customer transactions 4.2
Significant events
Treasury bills, bonds, equities and other 4.3 fixed/variable-income securities Equity interests, affiliates and other 4.4 long-term investments Intangible assets and property, plant and 4.5 equipment
520
Post-balance sheet events
523
508
Accounting principles and methods
Note 2
2.1 2.2 2.3
Measurement and presentation methods
508 508
529 531 531 532 532 536 536 537
Changes in accounting methods
Debt securities 4.6
Accounting principles and measurement
4.7
Other assets, other liabilities
methods
508
Accrual accounts 4.8
Principles applicable to banking resolution 2.4 mechanisms
Provisions 4.9
508
Subordinated debt 4.10
509
Information on the income statement Interest and similar income and expenses 3.1 Income from variable-income securities 3.2
Note 3
Fund for general banking risks 4.11
509 509 510
Equity 4.12
Fixed-term assets and liabilities by residual 4.13 maturity
537
3.3
Fees and commissions
Net gains or losses on trading book 3.4 transactions
Information on off-balance sheet items and similar transactions Commitments given and received Forward financial instruments Breakdown of assets and liabilities by 5.1 5.2 5.3
Note 5
510
538
3.5
Net gains or losses on available-for-sale
securities and equivalent
511 511 512 512 513 514 514 515
538 539
Other banking income and expenses 3.6
3.7
Operating expenses
5
currency
541 542
Cost of risk 3.8
Foreign currency transactions 5.4
Gains or losses on long-term investments 3.9
Non-recurring income 3.10
542
Other information Note 6
Income tax 3.11
6.1
Consolidation
542
Breakdown of activity 3.12
Remuneration, receivables, loans and 6.2 commitments Operations in non-cooperative countries 6.3
542 542
505
UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE
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