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

To another reporting category

Sales/ Redemp- tions

From and to another level (2)

Purchases/ Issues

Other changes (3)

01/01/2019

12/31/2019 (5)

in millions of euros

FINANCIAL LIABILITIES Debt securities

1,176 1,782

37

(37)

1,161

(1,526)

(2)

809

Derivatives

(90)

(232)

202

(297)

63

197 286 277

85

1,709

Interest rate derivatives • Equity derivatives • Currency derivatives • Credit derivatives • Other derivatives • Financial liabilities at fair value through profit or loss – Held for trading (4)

218 569 751 244

63

(22)

45

(41)

1 9

551 315 526 316

(249)

(218)

114

(188)

50 44

5 3

41

(17) (52)

(368)

64 11

2

63

1

1

1

2,957

(53) 128 (20) 148

(269)

1 364

(1,823)

63

195

85

2,518

Derivatives

522 499

(26) (26)

(209)

(22) (22)

393 392

Interest rate derivatives

(38)

Equity derivatives

23

(171)

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

522 244

128 475

(26)

(209)

(22)

393

Debt securities

(2)

3,339

(1,905)

2

4,975

2,238

9,366

Other financial liabilities

3

(1)

2

Financial liabilities designated at fair value through profit or loss

247

475

(2)

3,339

(1,905)

2

4,975

2,238

9,368

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 coverage. (4) Amounts not restated compared to the financial statements published in 2019, following a change in the presentation of option premiums to be paid or received. (5)

492

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

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