BPCE - 2020 Universal Registration Document

5

FINANCIAL REPORT

IFRS CONSOLIDATED FINANCIAL STATEMENTS OF BPCE SA GROUP 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

Sales/ Redemp- tions

To another reporting category

From and to another level (2)

Purchases/ Issues

Other changes (3)

01/01/2020

12/31/2020

in millions of euros

FINANCIAL LIABILITIES Debt securities

809

16

(26)

524 297

(748) (200)

574

Derivatives

1,709

189

(242) (179)

(76) (55)

(250)

1,426

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

551 315 526 316

41

5

(29)

(5)

327 601 227 263

167

(30) (14) (20)

289

(164)

45

(20)

(2)

(2) (4) (1)

(71)

(211)

(20)

4

1 4

(13)

1

3

8

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

2,518

205

(269)

821

(948)

(76)

(250)

2,001

Derivatives

393 392

89

(56)

426 401

Interest rate derivatives

8

Equity derivatives

81

(56)

25

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

393

89

(56)

426

Debt securities

9,366

(21)

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)

490

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

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