BPCE - 2020 Universal Registration Document
FINANCIAL REPORT
BPCE PARENT COMPANY ANNUAL FINANCIAL STATEMENTS
12/31/2019
Increase
Decrease
Other changes
12/31/2020
in millions of euros
Lease rights and business assets
78 87
78 92
Software
10
(5)
0
Other
0
0
Operating intangible assets
165
10
(5)
0
170
Non-operating property, plant and equipment
2
2
Gross amount
167
10
(5)
0
172
Lease rights and business assets
0
0
Software
(50)
(8)
0
(58)
Other
0 0
0 0
Impairment
Operating intangible assets
(50)
(8)
0
0
(58)
Impairment excluding operating intangible assets
(2)
(2)
Depreciation and impairment
(52) 115
(8)
0
0 0
(60) 112
NET AMOUNT
2
(5)
4.5.2
PROPERTY, PLANT AND EQUIPMENT
Accounting principles Property, plant and equipment consist of tangible assets held for use in the productionor supply of goods and services, for lease to third parties or for administrativepurposesand which are expected to be used during more than one fiscal year. Insofar as buildings are assets consisting of a number of components that have different uses at the outset, each componentis recognizedseparatelyat cost and a depreciation schedule specific to each component is used. The depreciable amount is the gross value less the residual valuewhere the latter is material, lastingand can be measured reliably.
Other property,plant and equipmentis recordedat acquisition cost, productioncost or restatedcost. The cost of fixed assets denominated in foreign currencies is translated into euros at the exchange rate prevailing on the transaction date. These assets are depreciatedaccordingto the period over which the asset’s future economic benefits are expected to be consumed by the entity, which generally corresponds to the asset’s useful life. Where applicable, assets may be subject to impairment. Investment property consists of non-operating assets.
5
12/31/2019
Increase
Decrease
Other changes
12/31/2020
in millions of euros
Land
0 2 0
0 2 0
Buildings
Shares in non-trading real estate companies
Other
66 68
8 8 0 8
(7) (7)
67 69
Operating property, plant and equipment Non-operating property, plant and equipment
0
2
0
2
Gross amount
70
(7)
0
71
Land
0 0 0
0 0 0
Buildings
Shares in non-trading real estate companies
Other
(39) (39)
(8) (8)
(47) (47)
Operating property, plant and equipment Non-operating property, plant and equipment
0
0
(2)
(2)
Depreciation and impairment
(41)
(8)
0
0 0
(49)
NET AMOUNT
29
0
(7)
22
561
UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE
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