BPCE - 2018 Registration document
FINANCIAL REPORT IFRS Consolidated Financial Statements of Groupe BPCE as at December 31, 2018
CHANGES IN GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME 5.17
Accounting principles In the event of disposal of equity financial assets recognized in other comprehensive income, changes in fair value are not transferred to income. These items are described as being not recyclable to income.
Fiscal year 2018
Gross
Tax
Net
in millions of euros
Foreign exchange rate adjustments
166
///
166
Revaluation of financial assets at fair value through other comprehensive income recyclable to income Revaluation of available-for-sale financial assets of insurance businesses Revaluation of derivatives hedging items that can be recycled to income Items of the share of gains and losses of associates recognized directly in other comprehensive income Revaluation (or actuarial gains and losses) in respect of defined-benefit plans Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss Revaluation of equity financial assets recognized at fair value through other comprehensive income Other items recognized through other comprehensive income not recyclable to income Items recyclable to income
(284) (301)
86
(197) (191)
110 (37)
85
47
(275)
70
(205) (380)
126
(34)
93
412
(118)
294
(60)
9
(51)
(1)
(1)
5
Items not recyclable to income
335
GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME (AFTER TAX)
(45)
Attributable to equity holders of the parent
(115)
Non-controlling interests
69
Fiscal year 2017
Gross
Tax (34)
Net 16
in millions of euros
Revaluation differences on defined-benefit pension schemes
50
Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss
(198)
50
(148)
Share of gains and losses of associates recognized directly in other comprehensive income not recyclable to income
///
///
(1)
Items not recyclable to income Foreign exchange rate adjustments
(133) (699)
(699)
///
Change in the value of available-for-sale financial assets
28
134 (56)
162
Change in the value of hedging derivatives
153
97
Share of gains and losses of associates recognized directly in other comprehensive income recyclable to income
///
///
9
Items recyclable to income
(431)
GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME (AFTER TAX)
(564) (331) (233)
Attributable to equity holders of the parent
Non-controlling interests
311
Registration document 2018
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