BPCE_REGISTRATION_DOCUMENT_2017
FINANCIAL REPORT IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2017
5.3.6
Notes to the financial statementsof BPCE SA group
Note 1
Note 5
General background
Notes tothe balance sheet
367
395
1.1 1.2 1.3 1.4
Groupe BPCE
367 367 368 368
5.1
Cash and amounts due from
central banks
395
Guarantee mechanism
5.2
Financial assets and liabilities at fair value through profit or loss
Significant events
395 398 399 400 404 406 406 407 407
Post-balance sheet events
5.3 5.4 5.5 5.6 5.7 5.8 5.9
Hedging derivatives
Note 2
Available-for-sale financial assets Fair value of financial assets and
Applicable accounting standards
and comparability
368
liabilities
2.1 2.2 2.3 2.4
Regulatory framework
368 368 374
Loans and receivables
Standards
Held-to-maturity financial assets Reclassification of financial assets Deferred tax assets and liabilities Accrued income and other assets 5.10 Non-current assets held for sale 5.11 and associated liabilities
Use of estimates
Presentation of the consolidated financial statements and balance sheet date
374
408 408
Note 3
Consolidation principles and
Investment property 5.12
methods
374
Property, plant and equipment 5.13 and intangible assets
408 409
3.1
Scope of consolidation – consolidation and valuation methods
5
Goodwill 5.14
374 375
Amounts due to credit institutions 5.15 and customers
3.2
Consolidation rules
411 412
Debt securities 5.16
Note 4
Accounting principlesand
Accrued expenses and other 5.17 liabilities Technical reserves of insurance 5.18 companies
valuation methods
377
412
4.1 4.2 4.3
Financial assets and liabilities
377 389
412 413 413
Investment property
Provisions 5.19
Property, plant and equipment
Subordinated debt 5.20
and intangible assets Assets held for sale and associated liabilities
390
Ordinary shares and equity 5.21 instruments issued Non-controlling interests 5.22 Change in gains and losses 5.23 recognized directly in other comprehensive income Offsetting financial assets and 5.24 financial liabilities
4.4
414 414
390 390 391 391 391 391 392 393 393 393 394
4.5 4.6 4.7 4.8 4.9
Provisions
Interest income and expenses Commissions on services Foreign currency transactions Finance leases and similar
415
416
transactions
Note 6
Notes tothe income statement
418
Employee benefits 4.10 Share-based payments 4.11
6.1
Interest and similar income and
Deferred tax assets and liabilities 4.12
expenses
418
Insurance businesses 4.13 Real estate development 4.14 Contributions to banking 4.15 resolution mechanisms
6.2
Fee and commission income and
expenses
418
6.3
Net gains or losses on financial instruments at fair value through profit or loss
394
419
6.4
Net gains or losses on
available-for-sale financial assets 419
365
Registration document 2017
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