BPCE_REGISTRATION_DOCUMENT_2017
5 FINANCIAL REPORT
IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2017
Analysis of assets and liabilities classified in Level 3 of the fair value hierarchy 5.5.2
At December 31, 2017
Gains and losses recognized during the period
Transactions carried out during the period
Transfers during the period
In the income statement (1)
On transactions removed from the balance sheet at the reporting date
On transactions in progress at the reporting date
Sales/ Redemp tions
To another reporting category
From and to another level (2)
In equity
Purchases/ Issues
Other changes (3) 12/31/2017
01/01/2017
in millions of euros FINANCIALASSETS Securities
265 265
(8) (8)
(1) (1)
182 182
(70) (70)
42 (150) 42 (150)
(4)
256
Fixed-income securities
(4)
256
Derivatives
1,952
214
(25) (16)
160 (1,153)
1,068
(33) (21)
2,183
Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives
426
18
3
(120)
22
312
1,005
434
38
86 (1,008)
9
564
235 283
(165)
(47)
70
(20)
1,041
(8)
1,106
(73)
(5)
(4)
(1) (3)
200
Other derivatives
3
1
1
Other financial assets
1,344
7
23
5,841 (5,485)
(68)
1,662
Financial assets held for trading
3,561 2,287 1,542
213
(3) (3) 10
6,183 (6,708)
42 P918
(105)
4,101
Securities
47
770 735
(571) (478)
6 2 4
2,536 1,818
Fixed-income securities Variable-income securities
7
745
40
(13)
35
(93)
718
Other financial assets
4,204
(351)
(5)
1,233 (1,377)
2
(38)
3,668
Financial assets designated atfair value through profitor loss
6,491
(304)
(8)
2,003 (1,948)
2
(32)
6,204
Interest rate derivatives Currencyderivatives Hedgingderivatives Investments in associates
(1)
1
2 2
5 4
(2) (1)
5 5
3,165 5,960 4,565 1,395
89 19 (2) 21
122 110
190
(712)
7
17
(57)
2,931
Other securities
39 119 1,279 (1,581)
(43) (47)
(527) (585)
115
5,380 3,591
Fixed-income securities Variable-income securities
(3)
198
483 (1,041)
23
42 (79)
796
(540)
4
58
92
1,789
Other financial assets
16
5
(3)
11
29
Available-for-sale financial assets FINANCIALLIABILITIES Securities Derivatives Interest rate derivatives
9,141
108
161 229 1,474 (2,296)
(36)
(510)
69
8,340
941 329 158
(311)
(10)
369
(254)
1,268
12
2,015
52
(9) 15 (9) (7)
5
(97)
(8)
11
283
Equity derivatives Currency derivatives Credit derivatives
(103) (189)
286
(101)
255
31
78
(30) (26)
1,277
1
1,159
423
(74)
(1)
315
Other derivatives
3
3
Financial liabilities held for trading
941
(311)
(10)
369 243
(254)
1,268
12
2,015
Securities
93
(6) 78
(8)
51
373
Other financial liabilities Financial liabilities designated at fair value throughprofit or loss
695
(79)
1,019
(601)
1,112
788
72
(79)
1,262
(609)
51
1,485
Interest rate derivatives
1 1 2
(1)
Equity derivatives
(1) (1)
Hedgingderivatives
(1)
The main impacts recognized in the income statement are mentioned in Note 6.3. (1) The main transfers toandfromLevel 3 are described inNote 4.1.6. At December 31, 2017, the net impactonthebalance sheet of foreign currency options transferred to Level 3 was€235 million in liabilities. (2) The income statement wasnot impacted. Otherchangesinclude the impact of changes in the consolidation scope and foreign exchange differences. (3)
280
Registration document 2017
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