BPCE - 2018 Registration document
FINANCIAL REPORT IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018
5.1.7
Notes to the financial statements of Groupe BPCE
Note 1
Note 5
General background
Notes to the balance sheet
267
288
1.1 1.2 1.3 1.4
Groupe BPCE
267 267 268 269
5.1
Cash and amounts due from
central banks
288
Guarantee mechanism
5.2
Financial assets and liabilities at fair value through profit or loss
Significant events
288 294
Post-balance sheet events
5.3 5.4
Hedging derivatives
Note 2
Financial assets at fair value through other comprehensive income Assets at amortized cost Accrued income and other assets Non-current assets held for sale
Applicable accounting standards
and comparability
269
298 299 301
5.5 5.6 5.7
2.1 2.2 2.3 2.4
Regulatory framework Accounting standards
269 269 271
Use of estimates and judgments Presentation of the consolidated financial statements and balance sheet date General accounting principles and
and associated liabilities
301 302
5.8 5.9
Investment property
272
Property, plant and equipment
and intangible assets
303
2.5
measurement methods
272
Amounts due to credit institutions 5.10 and customers
304 305
Note 3
Consolidation
275
Debt securities 5.11
Accrued expenses and other 5.12 liabilities
5
3.1 3.2
Consolidating entity Scope of consolidation
275
306 306 308
Provisions 5.13
– consolidation and valuation methods
Subordinated debt 5.14
275 277
Ordinary shares and equity 5.15 instruments issued Non-controlling interests 5.16 Changes in gains and losses 5.17 recognized directly in other comprehensive income Offsetting financial assets and 5.18 financial liabilities Transferred financial assets, other 5.19 financial assets pledged as collateral and assets received as collateral that can be sold or repledged
3.3 3.4
Consolidation rules
309 310
Changes in scope of consolidation
during fiscal year 2018
278 279
3.5
Goodwill
311
Note 4
Notes to the income statement
281
312
4.1
Interest and similar income and
expenses
281
4.2
Fee and commission income and
expenses
283
4.3
Net gains or losses on financial instruments at fair value through profit or loss Net gains or losses on financial instruments at fair value through other comprehensive income Net gains or losses on financial instruments at amortized cost Income and expenses from other
314
284
Note 6
Commitments
316
4.4
6.1 6.2
LOAN commitments
316 317
285
Guarantee commitments
4.5
286
Note 7
Risk exposures
318
4.6
activities
286 287 288
7.1 7.2 7.3
Credit risk and counterparty risk
318 325
4.7 4.8
Operating expenses
Market risk
Gains or losses on other assets
Interest rate risk and exchange
rate risk
325 325
7.4
Liquidity risk
265
Registration document 2018
Made with FlippingBook flipbook maker