BPCE - 2018 Registration document

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

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

Sales/ Redemp- tions

To another reporting category

From and to another level (2)

Other changes (3) 12/31/2018

Purchases/ Issues

01/01/2018

in millions of euros

FINANCIAL LIABILITIES Debt securities

1,097 2,135

38

(78)

1,138 (1,019)

1,177 1,757

Derivatives

481 (75) 491

(382)

453

(272) (140) (147)

(78) (78)

(163)

(416)

Interest rate derivatives - Equity derivatives - Currency derivatives - Credit derivatives -

395 253

106

50

8

(4)

262 569 686 239

(322)

308

(15)

2

1,166

54 10

(24)

46 49

10

(154)

(412)

321

(142)

4

(2)

(2)

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

3,232

519

(460)

1,591 (1,292)

(78)

(163)

(416)

2,933

Derivatives

504 500

(6)

(7) (4) (3)

1 1

(15) (15)

78 78

(10) (10)

32 32

576 553

Interest rate derivatives

(29)

Equity derivatives

3

23

23

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

5

504 384

(6)

(7)

1

(15)

78 (2)

(10)

32

576 188

Debt securities

(17)

11

(190)

1

1 4

Other financial liabilities

(1)

3

Financial liabilities designated at fair value through profit or loss

384

(18)

11

(190)

(2)

1

4

191

The main impacts recognized in the income statement are mentioned in Note 4.3. (1) The main transfers to and from Level 3 are described in Note 10.1.3. At December 31, 2018, the net impact on the balance sheet of equity derivatives transferred to Level 3 was €118 million in (2) assets. Including -€15 million in reclassifications of financial assets at fair value through other comprehensive income to the “Financial assets held for sale” aggregate under IFRS 5. Other changes include, (3) in particular, the impact of changes in the consolidation scope and foreign exchange differences. Excluding economic hedging (4)

355

Registration document 2018