BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

Analysis of financial assets and liabilities classified in Level 3 of the fair value hierarchy 10.1.2 2018 fiscal year (IFRS 9)

Gains and losses recognized during the period

Transactions carried out during the period

Transfers during the period

In the income statement (1)

On transactions removed from the balance sheet at the reporting date

On transactions in progress at the reporting date

In other compre- hensive income

Sales/ Redem- ptions

To another reporting category

From and to another level(2)

Purchases /Issues

Other changes (3)

12/31/2018

01/01/2018

in millions of euros FINANCIAL ASSETS Debt instruments

2,836

59

88

8,117 (7,620)

(3)

96

57

3,630

Loans due from credit institutions and customers

2,582

128 (69)

87

7,493 (7,413)

59 (2)

2,936

Debt securities

255

1

624

(207)

(3)

96

694

Equity instruments

7 7

1 1

1 1

9 9

Shares and other equity securities

Derivatives

2,196

175

(137)

169

(356)

(72) (72)

(59)

(187)

1,729

Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

355 564

27

(5)

1

(64)

17

(22)

236 406 943 144

121

(21) (40) (71)

91 77

(267)

103

(185)

1,077

(2) 29

(22)

(178)

32

200

(2)

(12)

Financial assets at fair value through profit or loss – Held for trading (4)

5,032

234 (16) (19)

(49)

8,292 (7,976)

(75)

38

(129)

5,368

Derivatives

70 63

(1) (1)

(7) (7)

72 72

(10) (10)

(28) (28)

80 71

Interest rate derivatives Currency derivatives

6

3

9

Financial assets at fair value through profit or loss – Economic hedging

70 16

(16)

(1)

(7)

72

(10)

(28)

80

Debt instruments

3

(25)

(12)

18

Loans due from credit institutions and customers

16

(12)

(4) 21

Debt securities

3

(25)

Financial assets designated at fair value through profit or loss

16

3

(25)

(12)

18

Debt instruments

4,443

212

27

393

(849)

64

210

985

5,485

Loans due from credit institutions and customers

2,905 1,538

35

(1) 28

24

(373) (476)

18 46

(4)

2,604 2,881

Debt securities

177

369

210

989

Financial assets at fair value through profit or loss – Non standard

4,443 1,177 1,177

212

27

393

(849) (159) (159)

64

210

985

5,485

Equity instruments

31 31

3 3

96 96

2 2

(399) (399)

751 751

Shares and other equity securities Financial assets at fair value through profit or loss – Excluding assets held for trading

1,177

31 (9)

3 9

96 32

(159) (368)

2

(399)

751 189

Debt instruments

560

(12)

(9)

30

(43)

Loans due from credit institutions and customers

25

1

3

(7)

(1) (8)

21

Debt securities

534

(8)

9

(12) (69) (69)

29

(361) (423) (423)

30

(43) (71) (71)

169

Equity instruments

2,132 2,132

269 269

11 11

168 168

4 4

(30) (30)

1,992 1,992

Shares and other equity securities Financial assets at fair value through other comprehensive income

2,692

261

20 (5) (5) (5)

(82)

200

(790)

(5)

(115)

2,181

Derivatives

5 5 5

Currency derivatives Hedging derivatives

354

Registration document 2018