BPCE_REGISTRATION_DOCUMENT_2017
5 FINANCIAL REPORT
IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2017
Breakdown of finance leases
12/31/2017
12/31/2016
Non-real estate
Non-real estate
Real estate
Total
Real estate
Total
in millions of euros Performingloans
6,429
4,964
11,393
6,139
4,602
10,741
Impaired loanoutstandings*
441
159 (52)
600
99
60
159
Impairment
(109)
(161)
(51)
(68)
(119)
TOTALLOANOUTSTANDINGSON FINANCE LEASES
6,761 10,781 At December 31,2017, impairedoutstandingsincludeall positionswith defaultingcounterparties,even thoughBPCE SAgroupowns the assetssubjectto the contracts.At December 31,2016 they * only includedunpaidamountsin respectof counterpartiesin default. 5.7 These are non-derivative financial assets with fixed or determinable paymentsthat the Group has an intention and ability to hold to maturity. 5,071 11,832 6,187 4,594 HELD-TO-MATURITY FINANCIAL ASSETS
12/31/2017
12/31/2016
in millionsof euros
Treasury billsand equivalent
1,083 1,045 2,128
1,582 1,455 3,037
Bondsand other fixed-income securities
Gross amountof held-to-maturityfinancialassets
Impairment
(2)
(2)
TOTALHELD-TO-MATURITYFINANCIALASSETS
2,126
3,035
The fair valueof held-to-maturity assets is presented inNote 15. Available-for-saleassets held by the insurancecompaniescontrolledby BPCE
SA group amountedto € 1,885 million at December 31, 2017 and
€ 2,066million at December31, 2016.
5.8
RECLASSIFICATION OF FINANCIAL ASSETS
Portfolio of reclassified financial assets In application of the amendments to IAS 39 and IFRS 7 “Reclassificationof financial assets,” the Group reclassified some of its financial assets. No significant reclassification was carried out infiscal year 2016 or 2017.
Carrying amount
Fair value
12/31/2017
12/31/2017
12/31/2016
12/31/2016
in millions of euros
Assets reclassifiedto: Loans and receivables
6,601 6,601
8,372 8,372
6,536 6,536
7,363 7,363
TOTALSECURITIES RECLASSIFIED
Change in fair value that would have been recognized if the securities had not been reclassified
Fiscal year 2017
Fiscal year 2016
in millionsof euros
Changein fair value that wouldhave been recognized in income if the securitieshad not been reclassified - that wouldhave been recognized in gains and lossesrecognizeddirectly in equityif the securities - had not beenreclassified
(2)
1
604
(93)
406
Registration document 2017
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