BPCE - 2019 Universal Registration Document

6

RISK REPORT

CAPITAL MANAGEMENT AND CAPITAL ADEQUACY

DIFFERENCES BETWEEN ACCOUNTING AND REGULATORY SCOPES OF CONSOLIDATION The table below shows the transition from an accounting balance sheet to a regulatory balance sheet for Groupe BPCE at December 31, 2019.

BPCE statutory scope

Prudential restatements

BPCE prudential scope

Assets at 12/31/2019 in millions of euros

Cash and amounts due from central banks Financial assets at fair value through profit or loss

80,244 218,767 24,667 42,991

85 (2)

80,329 218,765 24,670 42,991

O/w debt instruments • O/w equity instruments •

3

O/w loans (excluding repurchase agreements) •

7,846

(20)

7,826

80,921 47,552 14,790

80,921 47,567 14,790

O/w repurchase agreements • O/w trading derivatives • O/w security deposits paid •

15

Hedging derivatives

9,286

9,286

Financial assets at fair value through other comprehensive income

44,630 28,922 89,656 693,257

96 28

44,726 28,950 88,978 696,214

Securities at amortized cost

Loans and receivables due from banks at amortized cost Loans and receivables due from customers at amortized cost Revaluation differences on interest rate risk-hedged portfolios

(678) 2,957

7,673

7,673

Insurance business investments

119,046

(118,282)

764 810

Current tax assets Deferred tax assets

864

(54)

3,597

(230) (233)

3,367

Accrued income and other assets Non-current assets held for sale

24,326

24,093

578

578

Investments in associates

4,247

4,135

8,382

Investment property

769

769

Property, plant and equipment

6,448 1,089 4,665

(147) (268) (332)

6,301

Intangible assets

821

Goodwill

4,333

TOTAL

1,338,064

(112,925)

1,225,139

588

UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE

www.groupebpce.com