BPCE_REGISTRATION_DOCUMENT_2017

5 FINANCIAL REPORT

IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2017

AT DECEMBER 31, 2016

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

To another reporting category

From and to another level

In equity 

Purchases/ Issues

Sales/ Redemptions

Other changes 12/31/2016

01/01/2016

in millions of euros FINANCIALASSETS Securities

355 355

(3) (3)

5 5

356 356 500

(450) (450) (488) (146) (288)

1 1

1 1

265 265

Fixed-income securities

Derivatives

2,101 1,102

760

(352) (155)

(240) (135)

(180) (180)

2

2,103

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

(119)

5

(13)

359

343 144 507

559 341 (30)

(76) (30) (95)

467

(1) 15

1,004

10 18

(42) (12)

438 283

(105)

Other derivatives

5

9 5

4 3

1

19

Other financial assets

735

1,623 2,479

(1,080) (2,018)

46

12

1,344

Financial assets held for trading

3,191

762

(344)

(194)

(179)

15

3,712

Securities

2,348 1,409

(10)

16

442 359

(390) (237) (153)

(5) (5)

(121)

2,280 1,524

Fixed-income securities Variable-income securities

(5) (5)

2

1

939

14 32

83

(122)

756

Other financial assets

3,173

(116)

1,688

(2,504)

(159)

135

133

2,382

Financial assets designated at f ir value through profit or loss

5,521

(126)

48

2,130

(2,894)

(164)

135

12

4,662

Interestrate derivatives Currencyderivatives Hedgingderivatives

7 4

(7) (2) (9) 15

2 2

11

Investments in associates (2)

2,277 2,926 2,776

(130)

(818)

273

410

(143) (403) (375)

1,884

Other securities

8 8

4 1 3

(2)

1,182 1,171

(7) (7)

(161) (154)

17 17

3,564 3,438

Fixed-income securities Variable-income securities

1

150

(3) (1)

11

(28)

(7)

126

Other financial assets

19

1

2

(5)

16

Available-for-sale financial ssets

5,222

(121)

(814)

270

1,594

(551)

(7)

(161)

32

5,464

FINANCIALLIABILITIES Securities

24

(12) (28)

13 95 37 56

(18)

(6)

(1)

Derivatives

1,582

(380) (175)

(159)

(217) (242)

11

7 3

911 294

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

778 308

(7)

(89) (43)

(11)

(23)

(115)

(28)

(1)

154

14

19

2

(2)

2

35

469

(17)

(82)

(25)

25

50

3

423

Other derivatives

13

(8)

5

Financial liabilities heldfor trading

1,606

(40)

(380)

108

(177)

(217)

5

6

911

Securities

28

(6) 78

(1)

63

4

5

93

Other financial liabilities

1,313

(56)

618

(1,072)

3

884

Financial liabilities designated at fair value through profit or loss

1,341

72

(57)

681

(1,068)

3

5

977

Interest rate derivatives

101

2 1 3

(100)

3 1 4

Equity derivatives

Hedgingderivatives

101

(100)

The main impacts recognized in the income statement are mentioned in Note 6.3. (1) The VisaEurope shares were recorded asinvestments in associates for €606 million at December 31, 2015.They were sold in the first half of 2016 inaccordancewiththe agreement signedwithVisaInc. This (2) sale generated a capitalgain of €831 million.

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Registration document 2017