BPCE - 2019 Universal Registration Document

FINANCIAL REPORT

BPCE PARENT COMPANY ANNUAL FINANCIAL STATEMENTS

3.5

NET GAINS OR LOSSES ON AVAILABLE-FOR-SALE SECURITIES AND EQUIVALENT

Accounting principles This item comprises the net gains or losses on available-for-sale securities arising from the difference between a) provision reversals and capital gains on disposals and b) provision charges and losses on disposals.

Fiscal year 2019

Fiscal year 2018

Available-for-sale securities

Available-for-sale securities

Total

Total

in millions of euros

Impairment Charges

(34)

(34)

(32)

(32)

Reversals

23

23

15

15

Net gain/(loss) on disposal

(10)

(10)

9 0

9 0

Other items

0

0

TOTAL

(21)

(21)

(8)

(8)

3.6

OTHER BANKING INCOME AND EXPENSES

Accounting principles Other banking income and expenses cover primarily the share in joint operations, the rebilling of banking income and expenses, income and expenses from real estate business and IT services.

Fiscal year 2019

Fiscal year 2018

Income

Expense

Net

Income

Expense

Net

in millions of euros

5

Share in joint operations

0 0 0 0 3 4 0 9 0

0 0 0 0 0 0

0 0 0 3 4 0 4 0

0 0 0 0 0 0 0 2 0 2

0 0 0 0 0 0

0 0 0 0 0 0 1 0

Rebilling of banking income and expenses Electronic payment terminal business Amortization and rebilling of issuance costs

(13)

(13)

(22)

(22)

Real estate business

Custody

IT services

Other activities

(5)

(1)

Other related income and expenses

0

0

TOTAL

16

(18)

(2)

(23)

(21)

511

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

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