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

On transactions in progress at the reporting date

removed from the balance sheet at the reporting date

In other compre- hensive income

To another reporting category

Sales/ Redemp- tions

From and to another level (2)

Other changes (3) 12/31/2017

Purchases/ Issues

01/01/2017

in millions of euros

FINANCIAL LIABILITIES Derivatives Interest rate derivatives Equity derivatives Currency derivatives Credit derivatives

941 (311)

(10)

369 (254)

1,268

12 11

2,015

329

52

(9) 15 (9) (7)

5

(97)

(8)

283 255

158 (103) 31 (189)

286 (101)

78

(30) (26)

1,277

1

1,159

423

(74)

(1)

315

Other derivatives

3

3

Other financial liabilities Financial liabilities held for trading

941 (311)

(10)

369 (254)

1,268

12

2,015

Securities

93

(6) 78

243

(8)

51

373

Other financial liabilities Financial liabilities designated at fair value through profit or loss

695

(79)

1,019 (601)

1,112

5

788

72

(79)

1,262 (609)

51

1,485

Interest rate derivatives

1 1 2

(1)

Equity derivatives

(1) (1)

Hedging derivatives

(1)

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, 2017, the net impact on the balance sheet of foreign currency options transferred to Level 3 was €235 million (2) in liabilities. The income statement was not impacted. Other changes include the impact of changes in the consolidation scope and foreign exchange differences. (3)

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Registration document 2018