BPCE_REGISTRATION_DOCUMENT_2017
5 FINANCIAL REPORT
IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2017
7.1.3
Impairment and provisions for credit risk
12/31/2017
01/01/2017
Charges
Reversals (1) Other changes (2)
in millions of euros
Available-for-salefinancial assets
51 71
10
(3) (5)
1
59 69
Interbanktransactions Customer transactions
7
(4)
3,872
969
(1,263)
(37)
3,541
Held-to-maturity financial assets
2
2
Other assetsrelatedto insurance activities
309 149
121
(58) (14)
(1)
371 159
Other debtors
17
7
Impairment lossesrecognizedin assets Provisions for loan and guarantee commitments
4,454
1,124
(1,343)
(34) (41) (92)
4,201
110 693 803
41 81
(43)
67
Other provisionsfor credit risk Provisionsfor liabilities
(9)
673 740
122
(52)
(133)
TOTALIMPAIRMENT AND PROVISIONS FOR CREDIT RISK
5,257
1,246
(1,395)
(167)
4,941
(1) (2)
Including€702 millionin reversalsof provisionsused.
Otherchangesmainlyconcernforeignexchangerate adjustments.
7.1.4
Non-impaired financial assets with past due
a current account overdraft carried in “Loans and advances” is ● considered past due if the overdraft period or authorized limit has been exceededat the balance sheet date. The amounts disclosed in the statement below do not include past due payments resulting from the time delay between the settlement date and the recognitiondate. Past due loans and receivables (past due principal and accrued interest in the case of loans and total overdrawnbalance in the case of current accounts)can be broken down by due date as follows:
payments Assets with past due payments are performing financial assets for which apaymentincidenthas beenrecorded. For example: a debt instrument is considered past due if the bond issuer is no ● longer making interest payments; a loan is consideredpast due if a payment or installmenthas been ● missed and recorded as such in the financial statements;
Non-impaired loans showing past due balances
Impaired outstandings (net value)
> 90 days and ≤ 180 days
> 180 days and ≤ 1 year
Total outstandings
≤ 90 days
> 1 year
in millions of euros Debt instruments Loans and advances TOTALAT 12/31/2017
43
43
4,888 4,888
211 211
26 26
1 1
5,310 5,353
10,436 10,479
Non-impaired loans showing past due balances
Impaired outstandings (net value)
> 90 days and ≤ 180 days
> 180 days and ≤ 1 year
Total outstandings
≤ 90 days
> 1 year
in millions of euros Debt instruments Loans and advances TOTALAT 12/31/2016
39
39
4,602 4,602
300 300
21 21
2 2
5,597 5,636
10,522 10,561
424
Registration document 2017
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