BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

12/31/2018

01/01/2018

Financial assets mandatorily recognized at fair value through profit or loss

Financial assets mandatorily recognized at fair value through profit or loss

Other financial assets

Other financial assets

Financial assets designated at fair value

mandatorily recognized at fair value

Financial assets

Financial assets considered part of a

Financial assets considered part of a

mandatorily recognized at fair value

designated at fair value

through profit or loss (2)(3)

through profit or loss (1)

through profit or loss (2)(3)

through profit or loss (1)

trading activity

trading activity

Total

Total

in millions of euros

Treasury bills and equivalent Bonds and other debt securities

6,518 9,014

6,518 10,963

5 10,968 4 15,695 9 26,663

6,790 6,790

15,804

9,600

6,091 6,091

Debt securities

15,532

22,322 20,563

Loans to credit institutions excluding repurchase agreements Customer loans excluding repurchase agreements

131

74

2

207

186

186

3,874

3,509

7,383

4,317

4,045

12

8,374

Repurchase agreements (4)

83,115 87,121 23,877 45,867 15,909

83,115 81,832

81,832

Loans

3,583 1,836

2 90,705 86,335

4,045 2,218

12 90,392

Equity instruments Trading derivatives (4) Security deposits paid

/// /// ///

25,713 30,977 45,867 46,970 15,909 15,276

/// /// ///

33,195 46,970 15,276

/// ///

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TOTAL FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS 188,305 12,209

2 200,516 200,121 12,354

21 212,496

Only in case of an accounting mismatch (1) Consisting of non-SPPI assets that fall outside the scope of a trading activity including units of UCITS and private equity investment funds presented in bonds and other debt securities (€5,360 million (2) at December 31, 2018). Loans to customers include, among others, certain contracts for structured loans to local authorities. This category also includes equity instruments the Group decided not to recognize through other comprehensive income for a total of €1,836 million at December 31, 2018. The criteria for categorizing financial assets at fair value through profit or loss if they do not meet the SPPI criteria used by Groupe BPCE are provided in Note 2.5.1. (3) Furthermore, this information is presented in consideration of netting effects, in accordance with IAS 32 (see Note 5.18.1). (4)

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Registration document 2018