BPCE - 2020 Universal Registration Document

5

FINANCIAL REPORT

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

BREAKDOWN OF FAIR VALUE HIERARCHY TRANSFERS

Fiscal year 2020

From Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

To

Level 2

Level 3

Level 1

Level 3

Level 1

Level 2

in millions of euros

ASSETS Securities designated at fair value through profit or loss

513 513

160 160

Bonds

Financial assets designated at fair value through profit or loss FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

513

160

513 351 351

160 385 385

Other available-for-sale securities

300 300

52 52

Bonds

Equities and UCITS AVAILABLE-FOR-SALE FNANCIAL ASSETS

300

52

351

385

Fiscal year 2019

From Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

To

Level 2

Level 3

Level 1

Level 3

Level 1

Level 2

in millions of euros

ASSETS Securities designated at fair value through profit or loss

31 31

Bonds

Financial assets designated at fair value through profit or loss FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

31

31

Other available-for-sale securities

401

15 15

844 564 280 844

700 700

572 572

Bonds

99

Equities and UCITS

302 401

AVAILABLE-FOR-SALE FNANCIAL ASSETS

15

700

572

9.1.1.7 The principles used to assess fair value are described in Note 10.

Fair value of investments from insurance activities carried in the balance sheet at amortized cost

12/31/2020

12/31/2019

Fair value

Level 1

Level 2

Level 3 Fair value

Level 1

Level 2

Level 3

in millions of euros

Investments of loans and receivables due from banks

393

5

388

747

68

679

Investments of loans and receivables due from customers

12,379

12,379

13,017

51

12,964

2 2

Held-to-maturity investments

1,714

1,504

208

3

2,050

1,822

226

INSURANCE BUSINESS INVESTMENTS AT AMORTIZED COST

14,487

1,509

12,975

3

15,814

1,942

13,869

4

326

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

www.groupebpce.com

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