BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

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

FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES FAIR VALUE HIERARCHY OF FINANCIAL ASSETS AND LIABILITIES 10.1.1 The following table provides a breakdown of financial instruments by type of price and valuation model: 10.1

12/31/2020

Level 1

Level 2

Level 3

Total

in millions of euros

FINANCIAL ASSETS Debt instruments

18,358

85,510 82,257

2,298 1,964

106,166 84,221 21,945 36,278 36,278 39,332 24,715

Loans due from banks and customers

Debt securities

18,358 35,840 35,840

3,253

334

Equity instruments

438 438

Shares and other equity securities

Derivatives

1,048

36,468 24,026

1,817

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives Other derivatives

29

661 544 428 184

445

2,678 8,498

3,667 8,926

650 616

833

574

1,190

Financial assets at fair value through profit or loss – Held for trading (1)

55,246

122,415

4,115

181,776

Derivatives

873 759 114 873

28 28

901 787 114 901

Interest rate derivatives Currency derivatives

Financial assets at fair value through profit or loss – Economic hedges

28 21

Debt instruments

2 2

23

Loans due from banks and customers

2

Debt securities

21 21

21 23

Financial assets designated at fair value through profit or loss

2

5

Debt instruments

4,413

1,102

5,794 2,285 3,509 5,794 1,760 1,760

11,309

Loans due from banks and customers

934 168

3,219 8,089

Debt securities

4,413 4,413

Financial assets at fair value through profit or loss – Non-standard

1,102

11,309

Equity instruments

460 460

31 31

2,251 2,251

Shares and other equity securities

Financial assets at fair value through profit or loss – Excluding assets held for trading

460

31

1 760

2,251

Debt instruments

43,054

2,627

569

46,250

Loans due from banks and customers

3

16

19

Debt securities

43,054

2,624

552

46,231

Equity instruments

304 304

715 715

2,361 2,361 2,930

3,380 3,380

Shares and other equity securities

Financial assets at fair value through other comprehensive income

43,358

3,342 8,595 1,013 9,608

49,630

Interest rate derivatives Currency derivatives Hedging derivatives

8,595 1,013 9,608

TOTAL FINANCIAL ASSETS AT FAIR VALUE

103,477

137,373

14,649

255,498

Excluding economic hedging. (1)

335

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE