BPCE - 2020 Universal Registration Document

5

FINANCIAL REPORT

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

7.1.3.2

Change in credit losses on debt securities at amortized cost

Purchased or originated credit-impaired (S3 POCI) assets

Stage 1

Stage 2

Stage 3

TOTAL

Impairment for expected

Impairment for expected

Impairment for expected

Impairment for expected

Impairment for expected

Gross carrying amount

Gross carrying amount

Gross carrying amount

Gross carrying amount

Gross carrying amount

credit losses

credit losses

credit losses

credit losses

credit losses

in millions of euros BALANCE AT 12/31/2019 Origination and acquisitions Derecognition (redemptions, disposals and debt forgiveness)

26,795

(7)

2,111

(7)

139

(117)

63

(54)

29,107

(185)

2,439

(3)

516

///

///

46

3,001

(3)

(3,798)

1

(141)

1

(8)

3

(3,947)

5

Impairment (write-off)

///

///

///

///

(9)

8

(9)

8

Transfers of financial assets

4

1

(30)

3

(23)

1 2

Transfers to S1 Transfers to S2 Transfers to S3 Other changes (1) BALANCE AT 12/31/2020

451

(454)

2

(3)

(447)

1

427

(2)

(20)

(1)

(3)

3 3

139

(3)

(1,364)

(2)

5

(1)

(1,217)

(7)

25,578

(11)

1,092

(6)

129

(108)

114

(55)

26,912

(180)

Including amortization of receivables, changes in credit risk parameters (including partial repayments) and exchange rate fluctuations. (1)

Change in credit losses on loans and receivables due from banks at amortized cost 7.1.3.3 Loans and receivables to credit institutions registered in Stage 1 include in particular funds centralized at the Caisse des Dépôts et Consignations, i.e. €73,557 million at December 31, 2020, compared to €68,187 million at December 31, 2019.

Stage 1

Stage 2

Stage 3

TOTAL

Impairment for expected

Impairment for expected

Impairment for expected

Impairment for expected

Gross carrying amount

Gross carrying amount

Gross carrying amount

Gross carrying amount

credit losses

credit losses

credit losses

credit losses

in millions of euros

BALANCE AT 12/31/2019 Origination and acquisitions Derecognition (redemptions, disposals and debt forgiveness)

88,811

(3) (1)

853

(5)

53 ///

(53)

89,717

(61)

1,281

16

///

1,298

(1)

(5,959)

1

(29)

(1)

1

(5,990)

2

Impairment (write-off)

///

///

///

/// (1)

(19)

17

(19)

17 (1)

Transfers of financial assets

(16)

9

(7)

Transfers to S1 Transfers to S2 Transfers to S3 Other changes (1)

68

(68)

(83)

78 (1)

(1)

(5) (2)

(1)

(1)

5,290

(1) (3)

(230)

(1) (7)

3

1

5,063

(1)

BALANCE AT 12/31/2020

89,406

620

35

(34)

90,061

(44)

Including amortization of receivables, changes in credit risk parameters (including partial repayments) and exchange rate fluctuations. (1)

308

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

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