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