BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

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

BREAKDOWN OF FINANCIAL ASSETS AND LIABILITIES CLASSIFIED IN LEVEL 3 OF THE FAIR VALUE HIERARCHY 10.1.2

Gains and losses recognized during the period

Transactions carried out during the period

Transfers during the period

In the income statement (1)

On trans- actions removed from the balance sheet at the reporting date

On trans- actions in progress at the reporting date

In other compre- hensive income

To another reporting category

From and to another level (2)

Sales/ Redemp- tions

Purchases/ Issuance

Other changes (3)

01/01/2020

12/31/2020

in millions of euros

FINANCIAL ASSETS Debt instruments Loans due from banks and customers

3,706

(56)

431

9,497

(11,703)

512

(88)

2,298

2,823

55

21

5,276 4,222

(6,585) (5,119)

433

(59) (29) (60) (60)

1,964

Debt securities

883

(111)

409

78

334

Equity instruments

60 60

Shares and other equity securities

Derivatives

2,066

32

28

516

(346)

(2)

(288) (108)

(188)

1,817

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

860 265 712 229

213

(274)

25

(51)

(3)

662 544 428 184

(179)

316 (12)

489

(254)

(13)

(80) (95) (11)

23

(25) (16)

(176)

(25)

(2)

2

(2)

9

Financial assets at fair value through profit or loss – Held for trading (4)

5,831

(24)

459

10,013

(12,050)

(2) (1) (1)

223

(336)

4,115

Derivatives

12 12

19 19

8 8

(12) (12)

6 6

(4) (4)

28 28

Interest rate derivatives

5

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

12

19

8

(12)

(1)

6

(4)

28 21 21

Debt instruments Debt securities

(13) (13)

(6) (6)

40 40

Financial assets designated at fair value through profit or loss

(13)

(6)

40 11

21

Debt instruments Loans due from banks and customers

6,205

(159)

185

538

(969)

26

(42)

5,794

2,545 3,660

24

1

215 322

(442) (527)

(6) 17

(51)

2,285 3,509

Debt securities

(182)

184

26

(9)

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

6,205 1,752 1,752

(159)

185

538 294 294

(969) (280) (280)

26

11 20 20

(42)

5,794 1,760 1,760

Equity instruments

(61) (61)

30 30

(24) (24)

28 28

Shares and other equity securities Financial assets at fair value through profit or loss – Excluding assets held for trading

1,752

(61)

30 (3)

294 240

(280) (182)

(24)

20

28 (8)

1,760

Debt instruments Loans due from banks and customers

524

8

8

(19)

569

39

1 8

8

3

(36)

16

Debt securities

484

(3)

237 272 272

(146)

(19)

(8)

552

Equity instruments

2,220 2,220

311 311

128 128

(393) (393)

(89) (89)

(41) (41)

(47) (47)

2,361 2,361

Shares and other equity securities Financial assets at fair value through other comprehensive income

2,743

319

125

(385)

512

(270)

(41)

(19)

(55)

2,930

339

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE