BPCE_REGISTRATION_DOCUMENT_2017
FINANCIAL REPORT BPCE parent company financial statements
5.6.3
Notes to the parent company annual financial statements
Note 1
Note 4
General background
Information onoff-balance sheet items andsimilar transactions
470
494
1.1 1.2 1.3 1.4
470 470 471 471
Groupe BPCE
4.1
Commitments given and
Guarantee mechanism
received
494
Significant events
4.2
Commitments on futures and
Post-balance sheet events
options contracts
496
4.3
Breakdown of assets and liabilities
Note 2
Accounting principlesand
by currency
497 498
methods
472
4.4
Foreign currency transactions
2.1
Measurement and presentation
Note 5
Information onthe income
methods
472 472
statement
498
2.2 2.3
Changes in accounting methods
Accounting principles and measurement methods
5.1
Interest and similar income and
472
expenses
498
5.2
Income from variable-income
Note 3
Information onthe balance sheet
479
securities
498 498
5.3 5.4
Fees and commissions
3.1 3.2 3.3
Interbank transactions Customer transactions
479 480
Net gains or losses on trading
book transactions
499
Treasury bills, bonds, equities and other fixed-and variable-income securities Equity interests, affiliates and other long-term investments Intangible assets and property,
5.5
Net gains or losses on
5
available-for-sale securities and equivalent Other banking income and
481
499
3.4
5.6
483
expenses
499 499 500 500 501 501 502
3.5
5.7 5.8 5.9
Operating expenses
plant and equipment
489 489 490 490 490 493 493 493
Cost of risk
3.6 3.7 3.8 3.9
Debt securities
Gains or losses on long-term
Other assets, other liabilities
investments
Accrual accounts
Non-recurring income 5.10
Provisions
Income tax 5.11
Subordinated debt 3.10
Breakdown of activity 5.12
Fund for general banking risks 3.11
Shareholders’ equity 3.12
Note 6
Other information
502
Analysis of loans and borrowings 3.13 by term outstanding
494
6.1 6.2
Consolidation
502
Remuneration, receivables, loans
and commitments
502 502
6.3 6.4
Statutory Auditors’ fees
Operations in non-cooperative
countries
502
469
Registration document 2017
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