BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

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

Fair value hierarchy of financial assets at fair value 9.1.1.6 The principles used to assess fair value are described in Note 10.

12/31/2020

12/31/2019

Level 1 Level 2 Level 3

TOTAL Level 1 Level 2 Level 3

Total

in millions of euros

ASSETS Assets held for trading (equities and UCITS)

5,668 5,668

5,668 5,668

2,202 2,202

84 84

2,286 2,286

Financial assets held for trading

Currency derivatives Equity derivatives

2

2

4

6 8

5

11

13 15

13 17

8

2

14

5

19

Derivatives excl. hedging derivatives (positive fair value) Securities designated at fair value through profit or loss

3,124

1,054

1,517 1,517

5,695 1,684 4,011

224

1,301

1,285 1,286

2,810 2,026

Bonds

89

77

98

642 659

Equities and UCITS

3,035

977

125

785

13,508

2,986

1 16,495 15,065

3,087

18,152

Investments backed by unit-linked policies

Financial assets designated at fair value through profit or loss

16,631

4,040

1,519 22,190 15,289

4,388

1,286 20,962

Currency derivatives Hedging derivatives

29 29

29 29

FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

22,314

4,072

1,519 27,905 17,505

4,477

1,286 23,267

Investments in associates

151

151

288

287

Other available-for-sale securities

45,911 39,307

5,763 3,231 2,532 5,763

3,033 54,707 45,974 2,830 45,368 39,349

4,751 2,660 2,091 4,749

2,728 53,452 2,534 44,543

Bonds

Equities and UCITS

6,604

204

9,339

6,625

194

8,910

AVAILABLE-FOR-SALE FNANCIAL ASSETS

45,911

3,184 54,858 45,974

3,015 53,740

BREAKDOWN OF FINANCIAL ASSETS AT FAIR VALUE CLASSIFIED IN LEVEL 3 OF THE FAIR VALUE HIERARCHY

5

Gains and losses recognized during the period

Transactions carried out during the period

Transfers during the period

In the income statement

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

On trans- actions in progress at the reporting date

In other

To another reporting category

From and to another level

compre- hensive income

Sales/ Redemp- tions

Deconso- lidated entities

Purchases/ Issues

Other changes 12/31/2020

01/01/2020

in millions of euros

ASSETS Securities designated at fair value through profit or loss Investments backed by unit-linked policies Financial assets designated at fair value through profit or loss FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS Investments in associates Other available-for-sale securities Bonds

1,286 1,286

(12) (12)

(2) (2)

60 60

(167) (167)

352 352

1,517 1,517

1

1

1,286

(12)

(2)

60

(167)

353

1,519

1,286

(12)

(2)

60 19

(167)

353

1,519

288

(5)

(2)

(142)

(5)

151

2,728 2,534

(4) (4)

(4) (4)

(8) (8) (1)

523 484

(214) (206)

34 34

(21)

3,033 2,830

Bonds

Equities and UCITS

194

39

(8)

(21)

204

AVAILABLE-FOR-SALE FINANCIAL ASSETS

3,015

(4)

(4)

(13)

541

(217)

34

(142)

(26)

3,184

475

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE