BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

7.1.1.2 Financial assets at amortized cost by impairment Stage

12/31/2018

01/01/2018

Gross carrying amount 31,939 31,181

Impairment for credit losses

Impairment for credit losses

Carrying amount 31,776 31,174

Gross carrying amount

Carrying amount 33,495 32,815

in millions of euros Debt securities

(163)

33,653 32,821

(158)

Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3

(7)

(6)

510 248

(13)

497 105

504 328

(14)

490 190

(143)

(138)

Loans and receivables due from credit institutions

91,202 90,215

(60)

91,142 90,212

90,301 88,922

(79)

90,222 88,914

(3) (4)

(8) (7)

933

929

1,315

1,308

54

(53)

1

64

(64)

Loans and receivables due from customers

671,898 581,192 69,273 21,433 702,588 70,716 21,735

(12,617)

659,281 580,215 67,349 11,717 782,199 701,601 68,775 11,823

639,785 533,267 83,362 23,156 763,739 655,010 85,181 23,548

(13,348) (1,089) (1,838) (10,421) (13,585) (1,103) (1,859) (10,623)

626,437 532,178 81,524 12,735 750,154 653,907 83,322 12,925

(977)

(1,924) (9,716)

TOTAL FINANCIAL ASSETS AT AMORTIZED COST 795,039

(12,840)

(987)

(1,941) (9,912)

At December 31, 2018, debt securities included € 121 million in purchased or originated credit-impaired (POCI) financial assets (net amount after impairment of - € 47 million), versus € 154 million at January 1, 2018.

Loans and receivables due from customers include € 279 million in POCI assets (net amount after impairment of - € 97 million), versus € 381 million at January 1, 2018.

7.1.1.3 Financing and guarantee commitments by impairment Stage

12/31/2018

01/01/2018

Impairment for credit losses

Impairment for credit

Gross exposure 119,708 109,096

Net exposure 119,331 108,977

Gross exposure 113,281 93,172 19,689

losses Net exposure

in millions of euros

Loan commitments given

377 119 113 145 277 178 654 156 175 323 37 62

397 133 128 136 310 180 707 174 217 316 41 89

112,884 93,039 19,561

Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3

10,270

10,157

342

197

420

284

Guarantee commitments given

41,353 33,425

41,076 33,388

44,315 28,871 14,533

44,005 28,830 14,444

7,009

6,947

919

741

911

731

TOTAL COMMITMENTS GIVEN

161,061 142,521 17,279

160,407 142,365 17,104

157,596 122,043 34,222

156,889 121,869 34,005

1,261

938

1,331

1,015

At December 31, 2018, loan commitments included € 83 million in commitments included € 4 million in commitments impaired on commitments impaired on origination (net amount after provisions of origination (net amount after provisions of € 1 million), versus € 4 million), versus € 104 million at January 1, 2018. Guarantee € 14 million at January 1, 2018.

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Registration document 2018