BPCE - 2020 Universal Registration Document

FINANCIAL REPORT

BPCE PARENT COMPANY ANNUAL FINANCIAL STATEMENTS

Notes to the parent company annual financial statements 5.6.2

Note 1

534

Note 4

544

General framework

Balance sheet information

1.1

Groupe BPCE

534 534 535 535

4.1 4.2 4.3

Interbank transactions Customer transactions

544 547

1.2 1.3 1.4 1.5

Guarantee mechanism

Significant events

Treasury bills, bonds, equities and other fixed/variable-income securities

549

Event after the reporting period

Equity interests, affiliates and other 4.4 long-term investments

Impact of the public health crisis on the

553

financial statements

536

4.5

Property, plant and equipment and

intangible assets

560 562 562 563 567 567 568 568

Note 2

Accounting policies

536

Debt securities 4.6

2.1

Valuation methods, presentation of individual financial statements and reporting date Changes in accounting methods Accounting policies and valuation

4.7

Other assets, other liabilities

536 536

Provisions 4.9

2.2 2.3

Subordinated debt 4.10

Fund for general banking risks 4.11

methods

536 537

Equity 4.12

2.4 2.5

Use of estimates and judgments

Assets and liabilities by residual maturity 4.13

Principles applicable to banking resolution

mechanisms

537

Information on off-balance sheet and

Note 5

similar transactions

569

Note 3

Information on the income statement Interest and similar income and expenses 3.1 Income from variable-income securities 3.2

537

5.1 5.2 5.3

Commitments given and received Forward financial instruments Breakdown of assets and liabilities by

569 570

537 538 538

3.3 3.4

Commissions

currency

572 573

Net gains or losses on trading book

5.4

Transactions in foreign currencies

transactions

539

5

3.5

Net gains or losses on available-for-sale

Note 6

Other information

573

securities and equivalent

539 540 540 541 542 542 543 544

6.1 6.2

Consolidation

573

3.6 3.7 3.8 3.9

Other banking income and expenses

Remuneration, receivables, loans and

Operating expenses

commitments

573 573

Cost of risk

6.3

Operations in non-cooperative countries

Gains or losses on long-term investments

Non-recurring income 3.10

Income tax 3.11

Breakdown of activity 3.12

533

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE