BPCE_REGISTRATION_DOCUMENT_2017
FINANCIAL REPORT IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2017
Fiscal year 2016
Non-controlling interests
Summary financial information for 100% equity interests
in millions of euros
Income attributed during the period to holders of non-controlling interests
Dividends paid to holders of non-controlling interests
Amount of subsidiary’s non-controlling interests
Net income attributable to equity holders of the parent
Comprehensive income attributable to equity holders of the parent
Percentage of non-controlling interests
Entity name
Assets Liabilities
Natixis group o/w Coface (1)
28.97% 492
7,420 1,082
425 527,859 506,728
1,374
1,576
58.67% 40.00% 49.99% 25.18%
8
44 7,061 8 1,833
5,301 1,420
42 59 58
58 66 58
o/w BPCEAssurances (1)
23 29
165
o/w H20 (1)(2) Locindus
35 64 81
55
130 724
37
1 1
3 5
471
6
6
Otherentities
TOTALAT 12/31/2016
494
7,565
433
(1) (2)
Non-controllinginterestsin Natixisgroup.
H2O datahavebeenaddedsince the disclosuremade in 2016.
CHANGE IN GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME 5.23
Fiscal year 2017
Fiscal year 2016
Gross
Tax (19)
Net
Gross
Tax
Net
in millions of euros
Revaluation differenceson defined-benefit pension schemes Revaluation ofown creditrisk on financialliabilities atfair value through profit or loss (1) Share ofgains and losses recognized directly in othercomprehensive incomeof associatesthat cannotbe reclassified in income
14
(5)
(73)
23
(50)
5
(198)
50
(148)
(142)
49
(93)
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(1)
///
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(1)
Items that cannot be reclassifiedin income
(154) (700)
(144)
Foreign exchange rateadjustments
(700)
/// 68
121
///
121
Change in thevalue of available-for-sale financial assets (2)
95
163
(358)
(63) (21)
(421)
Change in thevalue of hedging derivatives (3)
105
(41)
64
19
(2)
Share ofgains and losses recognized directly in othercomprehensive incomeof associatesthat can be reclassified in income
///
///
9
///
///
110
Items that can be reclassifiedin income
(464)
(192)
GAINS ANDLOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME(AFTERINCOMETAX)
(618) (381) (237)
(336) (409)
Attributable toequity holdersof the parent
Non-controllinginterests 73 The Groupdecidedto early-apply,fromDecember 31,2016,the provisionsof IFRS 9on the recognitionof own creditrisk for financialliabilitiesdesignatedat fair value throughprofitor loss (see (1) Note 2.2). O/w -€199 million(beforetax) reclassifiedas incomefor 2017,comparedwith -€681 millionin 2016;over the 2016 fiscal year,the capitalgain on Visa Europesecuritiesremeasuredat €831 million (2) was reclassifiedin incomeat the dateof theirsale to Visa Inc. O/w €81 million(beforetax) reclassifiedas incomefor 2017comparedwith €85 millionin 2016. (3)
415
Registration document 2017
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