BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

IFRS CONSOLIDATED FINANCIAL STATEMENTS OF BPCE SA GROUP 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

Sales/ Redemp- tions

From and to another level (2)

Purchases/ Issues

Other changes (3)

01/01/2020

12/31/2020

in millions of euros

FINANCIAL ASSETS Debt instruments Loans due from banks and customers

3,042

(55)

432

9,342

(11,211)

474

(84)

1,940

2,701

55

21

5,276 4,066

(6,585) (4,626)

433

(59) (24) (60) (60)

1,842

Debt securities

341

(110)

410

41

98

Equity instruments

60 60

Shares and other equity securities

Derivatives

2,088

18

28

516

(361)

(285) (108)

(223)

1,781

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

819 262 778 230

213

(271)

25

(51)

(3)

624 544 429 184

(179)

316 (15)

489

(254)

(10)

(80)

11

(40) (16)

(176)

(130)

(27)

(2)

2

9

(11)

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

5,190

(37)

460

9,858

(11,571)

189

(367)

3,721

Derivatives

12 12

1 1

(4) (4)

9 9

Interest rate derivatives

5

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

12

1

(4)

9

Debt instruments

2,430

(104)

169

196

(587)

(63)

2,041

Loans due from banks and customers

1,235 1,195

46

192

(287) (300)

(47) (17)

1,139

Debt securities

(151)

169

4

902

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

2 430

(104)

169

196

(587)

(63)

2,041

Equity instruments

641 641

(5) (5)

(4) (4)

12 12

(71) (71)

34 34

607 607

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

641

(5)

(4)

12

(71) (40)

34 (8)

607

Debt instruments

52

1

9

3

16

Loans due from banks and customers

39 12

1

9

3

(36)

16

Debt securities

(4)

(8)

Equity instruments

1,178 1,178

89 89

5 5

110 110

106 106

(102) (102)

6 6

(63) (63)

1,328 1,328

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

1,230

90

5

118

109

(142)

6

(71)

1,344

489

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE