BPCE - 2020 Universal Registration Document

5

FINANCIAL REPORT

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

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

To another reporting category

Sales/ Redemp- tions

From and to another level (2)

Purchases/ Issuance

Other changes (3)

01/01/2020

12/31/2020

in millions of euros

FINANCIAL LIABILITIES Debt securities

809

16

(26)

524 297

(748) (186)

574

Derivatives

1,685

201

(240) (179)

(76) (55)

(215)

1 467

Interest rate derivatives • Equity derivatives • Currency derivatives • Credit derivatives • Other derivatives •

593 315 460 316

41

5

(29)

(5)

369 601 226 263

167

(30) (11) (20)

289

(164)

45

(20)

10

13 (4) (1)

(71)

(175)

(20)

4

1 4

(13)

1

3

8

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

2,494

217 119

(266)

821

(933)

(76)

(215)

2,042

Derivatives

433 433

1 1

6 6

(93) (36) (56)

4 4

89 89

561 536

Interest rate derivatives

38 81

Equity derivatives

25

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

433

119 (20)

1

6

(93)

4

89

561

Debt securities

9,366

422

4,627

(5,376)

(53)

(212)

8,754

Other financial liabilities

2

2

4

Financial liabilities designated at fair value through profit or loss

9,368

(21)

422

4,627

(5,376)

(51)

(212)

8,758

The main impacts recognized in the income statement are mentioned in Note 4.3. (1) The main transfers to and from Level 3 are described in Note 10.1.3. (2) Other changes mainly include the impact of changes in the consolidation scope and foreign exchange gains and losses. (3) Excluding economic hedging. (4)

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UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

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