BPCE_REGISTRATION_DOCUMENT_2017
FINANCIAL REPORT IFRS Consolidated Financial Statements of BPCE SA group 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
Purch- ases/ Issues
To another reporting category
From and to another level (2)
In equity
Sales/ Redemptions
Other changes (3)
01/01/2017
in millions of euros FINANCIALASSETS Securities
12/31/2017
265 265
(8) (8)
(1) (1)
95 95
(70) (70)
(122) (122) 1,070
(5) (5)
154 154
Fixed-income securities
Derivatives
2,103
180
(82) (20)
160
(1,160)
(35) (13)
2,236
Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives
359
29
3
(111)
20
267 561
1,004
431
38
86 70
(1,007)
9
438 283
(205)
(100)
(37)
1,045
(16)
1,195
(73)
(5)
(4)
(1) (5)
200
Other derivatives
19
(2)
1
13
Other financial assets Financial assets held for trading
1,344
7
23
5,841
(5,485)
(68)
1,662
3,712 2,280 1,524
179
(60)
6,096
(6,715)
948
(108)
4,052
Securities
53
(5) 10
776 735
(574) (467) (107)
5 2 3
2,535 1,811
Fixed-income securities Variable-income securities
7
756
46
(15)
41
724
Other financial assets
2,382
(208)
73
1,233
(1,181)
(51)
2,248
5
Financial assets designated atfair value through profit or loss
4,662
(155)
68
2,009
(1,755)
(46)
4,783
Interest rate derivatives Currency derivatives
(1)
1
2 2
5 4
(2) (1) 18 13
5 5
Hedgingderivatives
Investments in associates
1,884 3,564 3,438
(8)
148 113
50
(455) (199) (183)
1,750 3,503 3,067
Other securities
5
(4) (8)
206 203
290
(372) (476)
Fixed-income securities Variable-income securities
(2)
93
2
126
7
4
3
197
(16)
104
11 11
436
Other financial assets
16
5
(3)
29
Available-for-sale financial assets
5,464
(3)
144 319
345
(657)
(372)
42
5,282
FINANCIALLIABILITIES Derivatives
911 294 154
(318)
368
(249)
1,280
6 2
1,998
Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives
49
(2) 18 (9) (7)
5
(93)
3
258 251
(106) (190)
286
(101)
35
77
(29) (26)
1,278
4
1,166
423
(74)
(1)
315
Other derivatives
5
3
8
Financial liabilities heldfor trading
911
(318)
368 242
(249)
1,280
6
1,998
Securities
93
(6) 75
(8)
51
372
Other financial liabilities Financial liabilities designated at fair value throughprofit or loss
884
(83)
1,019
(699)
1,196
977
69
(83)
1,261
(707)
51
1,568
Interest rate derivatives
3 1 4
(3)
Equity derivatives
(1) (1)
Hedgingderivatives
(3)
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€231 million in liabilities. (2) The income statement wasnot impacted. Otherchangesinclude the impact of changes in the consolidation scope and foreign exchange differences. (3)
401
Registration document 2017
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