BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

NET GAINS OR LOSSES ON FINANCIAL INSTRUMENTS AT AMORTIZED COST 4.5

Accounting principles This item includes net gains or losses on financial assets at amortized cost arising from the derecognition of financial assets at amortized cost (loans and receivables, debt securities) and financial liabilities at amortized cost.

Fiscal year 2018

Gains

Losses

Net

in millions of euros

Loans or receivables due from credit institutions Loans or receivables due from customers

26 32

(17)

9

31

Debt securities

2

1

Gains and losses on financial assets at amortized cost

59

(18) (10)

41

Amounts due to credit institutions

(10)

Debt securities

9 9

(3)

6

Gains and losses on financial liabilities at amortized cost TOTAL GAINS OR LOSSES ON FINANCIAL INSTRUMENTS AT AMORTIZED COST

(13)

(4)

69

(31)

38

4.6

INCOME AND EXPENSES FROM OTHER ACTIVITIES

Accounting principles Income and expenses from other activities mainly include: income and expenses on investment property (rental income and expense, gains and losses on disposals, depreciation, amortization and ● impairment); income and expenses on operating leases; ● income and expenses on real estate development activities (revenues, purchases used). ●

Fiscal year 2018

Income

Expense

Net

in millions of euros

Income and expenses from real estate activities Income and expenses from leasing transactions Income and expenses from investment property

6

(1)

5

470 135

(428)

43 53

(82)

Share of joint ventures

18 11

(9) (6)

9 5

Transfers of expenses and income Other operating income and expenses

500

(478)

22

Net additions to/reversals from provisions to other operating income and expenses

187 717

187 223 324

Other income and expenses

(493)

TOTAL INCOME AND EXPENSES FROM OTHER ACTIVITIES

1,328

(1,004)

Income and expenses from insurance businesses are presented in Note 9.

286

Registration document 2018