BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

IFRS CONSOLIDATED FINANCIAL STATEMENTS OF BPCE SA GROUP 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 statement 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

15,802

86,373 83,503

1,940 1,842

104,116 85,345 18,770 32,733 32,733 44,416 30,268

Loans due from banks and customers

Debt securities

15,802 32,295 32,295

2,870

98

Equity instruments

438 438

Shares and other equity securities

Derivatives

1,047

41,588 29,617

1,781

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives Other derivatives

28

624 544 429 184

445

2,503 8,205

3,492 8,634

647 616

831

574

1,190

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

49,145

128,398

3,721

181,264

Derivatives

438 337 101 438

9 9

447 346 101 447

Interest rate derivatives Currency derivatives

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

9

Debt instruments

2 2

21

23

Loans due from banks and customers

2

Debt securities

21 21

21

Financial assets designated at fair value through profit or loss

2

3

5

Debt instruments

3,972

2,013 1,875

2,041 1,139

8,026 3,014 5,011 8,026 1,055 1,055

Loans due from banks and customers

Debt securities

3,972 3,972

138

902

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

2,013

2,041

Equity instruments

439 439

10 10

607 607

Shares and other equity securities

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

439

10

607

1,055

Debt instruments

15,284

823

16 16

16,123

Loans due from banks and customers

3

19

Debt securities

15,284

820 191 191

16,104

Equity instruments

155 155

1,328 1,328 1,344

1,674 1,674

Shares and other equity securities

Financial assets at fair value through other comprehensive income

15,438

1,015 6,910

17,797

Interest rate derivatives Currency derivatives Hedging derivatives

6,910

997

997

7,907

7,907

TOTAL FINANCIAL ASSETS AT FAIR VALUE

68,994

139,783

7,742

216,519

Excluding economic hedging. (1)

485

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE