BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

7.1.3 Change in expected credit losses on financial assets and commitments In the tables presented in this Note, the line “Other changes” includes changes in credit risk inputs, write-offs (only for Stage 3) and changes relating to the implementation of IFRS 5 (see Note 1.3). 7.1.3.1 Change in impairment for credit losses on financial assets through other comprehensive income

Stage 1

Stage 2

Stage 3

TOTAL

in millions of euros

BALANCE AT 01/01/2018 Origination and acquisitions Derecognition and buybacks

(4) (1)

(14)

(39)

(57)

///

(1) 13

12

1

Other changes

(22) (60)

(22) (67)

BALANCE AT 12/31/2018

(5)

(2)

7.1.3.2 Change in impairment for credit losses on debt securities at amortized cost

Stage 1

Stage 2

Stage 3

TOTAL (158)

in millions of euros

BALANCE AT 01/01/2018 Origination and acquisitions Derecognition and buybacks

(6) (1)

(14)

(138)

(7)

/// 22

(8) 32

1

9

Other changes

(1) (7)

(2)

(26)

(28)

BALANCE AT 12/31/2018

(13)

(143)

(163)

7.1.3.3 Change in impairment for credit losses on loans and receivables due from credit institutions at amortized cost

Stage 1

Stage 2

Stage 3

TOTAL

in millions of euros

BALANCE AT 01/01/2018 Origination and acquisitions Derecognition and buybacks Transfers between Stages

(8) (1)

(7)

(64)

(79)

///

(1) 10

2 2 2

1

7

(1)

1 9

Other changes

3

4

BALANCE AT 12/31/2018

(3)

(4)

(53)

(60)

7.1.3.4 Change in impairment for credit losses on loans and receivables due from customers at amortized cost

Stage 1 (1,089)

Stage 2 (1,838)

Stage 3

TOTAL

in millions of euros

BALANCE AT 01/01/2018 Origination and acquisitions Derecognition and buybacks Transfers between Stages

(10,421)

(13,348)

(586)

(149)

///

(735) 1,862 (747)

125

216

1,521 (640) (176)

84

(191)

Other changes

489

38

351

BALANCE AT 12/31/2018

(977)

(1,924)

(9,716)

(12,617)

7.1.3.5 Change in provisions for credit losses on loan commitments given

Stage 1

Stage 2

Stage 3

TOTAL

in millions of euros

BALANCE AT 01/01/2018

133

128

136

397 113 (79)

Origination

98

16

/// (5)

Derecognition

(47)

(27)

Transfers between Stages

1

8

1

11

Other changes

(66) 119

(12) 113

14

(65) 377

BALANCE AT 12/31/2018

145

324

Registration document 2018