BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

IFRS Consolidated Financial Statements of Groupe BPCE 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

Sales/ Redemp tions

To another reporting category

From and to another level (2)

In equity 

Purchases/ Issues

Other changes (3) 12/31/2017

01/01/2017

in millions of euros FINANCIALASSETS Securities

265 265

(8) (8)

(1) (1)

182 182

(70) (70)

42 (150) 42 (150)

(4)

256

Fixed-income securities

(4)

256

Derivatives

1,952

214

(25) (16)

160 (1,153)

1,068

(33) (21)

2,183

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

426

18

3

(120)

22

312

1,005

434

38

86 (1,008)

9

564

235 283

(165)

(47)

70

(20)

1,041

(8)

1,106

(73)

(5)

(4)

(1) (3)

200

Other derivatives

3

1

1

Other financial assets

1,344

7

23

5,841 (5,485)

(68)

1,662

Financial assets held for trading

3,561 2,287 1,542

213

(3) (3) 10

6,183 (6,708)

42 P918

(105)

4,101

Securities

47

770 735

(571) (478)

6 2 4

2,536 1,818

Fixed-income securities Variable-income securities

7

745

40

(13)

35

(93)

718

Other financial assets

4,204

(351)

(5)

1,233 (1,377)

2

(38)

3,668

Financial assets designated atfair value through profitor loss

6,491

(304)

(8)

2,003 (1,948)

2

(32)

6,204

Interest rate derivatives Currencyderivatives Hedgingderivatives Investments in associates

(1)

1

2 2

5 4

(2) (1)

5 5

3,165 5,960 4,565 1,395

89 19 (2) 21

122 110

190

(712)

7

17

(57)

2,931

Other securities

39 119 1,279 (1,581)

(43) (47)

(527) (585)

115

5,380 3,591

Fixed-income securities Variable-income securities

(3)

198

483 (1,041)

23

42 (79)

796

(540)

4

58

92

1,789

Other financial assets

16

5

(3)

11

29

Available-for-sale financial assets FINANCIALLIABILITIES Securities Derivatives Interest rate derivatives

9,141

108

161 229 1,474 (2,296)

(36)

(510)

69

8,340

941 329 158

(311)

(10)

369

(254)

1,268

12

2,015

52

(9) 15 (9) (7)

5

(97)

(8)

11

283

Equity derivatives Currency derivatives Credit derivatives

(103) (189)

286

(101)

255

31

78

(30) (26)

1,277

1

1,159

423

(74)

(1)

315

Other derivatives

3

3

Financial liabilities held for trading

941

(311)

(10)

369 243

(254)

1,268

12

2,015

Securities

93

(6) 78

(8)

51

373

Other financial liabilities Financial liabilities designated at fair value throughprofit or loss

695

(79)

1,019

(601)

1,112

788

72

(79)

1,262

(609)

51

1,485

Interest rate derivatives

1 1 2

(1)

Equity derivatives

(1) (1)

Hedgingderivatives

(1)

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€235 million in liabilities. (2) The income statement wasnot impacted. Otherchangesinclude the impact of changes in the consolidation scope and foreign exchange differences. (3)

280

Registration document 2017