BPCE - 2018 Registration document

5 FINANCIAL REPORT

IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018

3. IMPACTS OF THE CHANGE IN IMPAIRMENT OR PROVISIONS FOR EXPECTED CREDIT LOSSES This table provides a breakdown of the impacts of the transition from IAS 39 to IFRS 9 related to the application of new rules on the impairment or provisioning of credit risk.

Impairment or provision under IFRS 9

Impairment or provision under

Reconciliation of impairment and provisions in millions of euros Loans and receivables at amortized cost

IAS 39 Reclassifications Impact of IFRS 9

11,731

78

1,618

13,427

Debt securities at amortized cost

122

(12)

49

157

Debt securities available for sale/at fair value through OCI recyclable to income

107

(53)

3

57

Balance sheet total

11,960

13

1,670

13,643

Provisions for off-balance sheet commitments TOTAL IMPAIRMENT AND PROVISIONS

299

408

707

12,259

13

2,078

14,350

264

Registration document 2018