BPCE - 2020 Universal Registration Document

5

FINANCIAL REPORT

IFRS CONSOLIDATED FINANCIAL STATEMENTS OF GROUPE BPCE AS AT DECEMBER 31, 2020

5.5.3

LOANS AND RECEIVABLES DUE FROM CUSTOMERS AT AMORTIZED COST

12/31/2020

12/31/2019

in millions of euros

Current accounts with overdrafts Other facilities granted to customers Loans to financial sector customers

11,251 742,565 10,615 114,682 180,459 384,789

13,077 683,623 10,464 83,877 169,619 365,788

Short-term credit facilities (1)

Equipment loans

Home loans Export loans

2,646 6,901

3,773 6,566

Repurchase agreements

Finance leases

19,742

18,309

Subordinated loans

565

536

Other loans

22,165

24,690

5,488 1,042

8,635

Other loans or receivables due from customers

Security deposits paid

732

Gross loans and receivables due from customers

760,347 (13,538) 746,809

706,067 (12,810) 693,257

Impairment for expected credit losses

TOTAL LOANS AND RECEIVABLES DUE FROM CUSTOMERS

State-guaranteed loans are included in short-term credit facilities and totaled €30 billion at December 31, 2020 (see Note 1.5). (1)

The fair value of loans and receivables due from customers is presented in Note 10. The classification of outstanding loans and impairment for credit losses by impairment stage is detailed in Note 7.1.

ACCRUED INCOME AND OTHER ASSETS

5.6

12/31/2020

12/31/2019

in millions of euros

Collection accounts Prepaid expenses

851 496 956

1,705

474

Accrued income Other accruals

1,013 3,624 6,816

6,070 8,373

Accrued income and prepaid expenses

Settlement accounts in debit on securities transactions

158

186

Other accounts receivable (1)

7,835 7,993

8,996 9,182

Other assets

TOTAL ACCRUED INCOME AND OTHER ASSETS 15,998 Amounts restated compared to the financial statements published in 2019, following a change in the presentation of premiums on options to be paid or received (see Note 5.2.3). (1) 16,366

NON-CURRENT ASSETS HELD FOR SALE AND ASSOCIATED LIABILITIES

5.7

Accounting principles Where a decision is made to sell non-current assets and it is highly probable that the sale will occur within twelve months, these assets are shown separately on the balance sheet on the “Non-current assets held for sale” line. Any liabilities associated with these assets are also shown separately on the balance sheet on the “Liabilities associatedwith non-current assets held for sale” line. Once classified in this category, non-current assets are no longer depreciated/amortizedand are measured at the lowest of their carrying amount or fair value less sales costs. Financial instruments continue to be measured inaccordance with IFRS 9. A non-current asset (or group of assets) is held for sale when its carrying amount is recovered by its sale. The asset (or group of assets) must be immediately available for sale and it must be highly likely that the sale will be completedwithin the next twelve months.

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UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

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