BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

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

7.1.3.2

Change in impairment for 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)

14,251

(6)

780

(7)

134

(115)

63

(54)

15,227

(182)

722

516

///

///

40

1,278

(1,193)

(141)

1

(8)

3

(1,342)

4

Impairment (write-off)

(8)

8

(8)

8

Transfers of financial assets

12

1

(38)

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)

(439)

1

419

(2)

(20)

(1)

(3)

3 3

(1,000)

(7)

(59)

(3)

5

(1)

(1,051)

(9)

12,792

(11)

1,058

(5)

124

(106)

108

(55)

14,081

(177)

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

Change in impairment for 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 funds centralized at the Caisse des Dépôts et Consignations; €243 million at December 31, 2020, compared to €239 million at December 31, 2019.

5

Stage 1

Stage 2

Stage 3

TOTAL

Gross carrying amount

Impairment for expected credit losses

Gross carrying amount

Impairment for expected credit losses

Gross carrying amount

Impairment for expected credit losses

Gross carrying amount

Impairment for expected credit losses

in millions of euros BALANCE AT 12/31/2019 Origination and acquisitions

129,925

(1)

(548)

(3)

49

(49)

129,425

(52)

21,539

(1)

3

///

///

21,542

(1)

Derecognition (redemptions, disposals and debt forgiveness) Impairment (write-off) Transfers of financial assets

(3,036)

(24)

(1)

1

(3,061)

1

///

///

///

///

(18)

17

(18)

17

117 182 (65)

(117) (182)

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

65

874

1,133

(1)

1

1

2,009

149,420

(1)

447

(5)

31

(29)

149,897

(35)

Including amortization of receivables, changes in credit risk parameters (including partial repayments), exchange rate fluctuations and IFRS 5 impacts. (1)

459

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE