BPCE - 2018 Registration document

5 FINANCIAL REPORT

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

Analysis of fair value hierarchy transfers 10.1.3 The amounts of transfers indicated in this statement are those of the last valuation preceding the transfer.

Fiscal year 2018

From Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

To

Level 2

Level 3

Level 1

Level 3

Level 1

Level 2

in millions of euros

FINANCIAL ASSETS Debt instruments

196 196

7 7 1 1

168 168

89 89

Debt securities

Equity instruments

Shares and other equity securities

Derivatives

23

85

148

206

Interest rate derivatives Equity derivatives (1) Currency derivatives

17

17

85

131

28

178

Other derivatives

6

Financial assets at fair value through profit or loss – Held for trading (2)

218

8

253

237 (10) (10) (10) 179 179

206

Derivatives

Interest rate derivatives

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

Debt instruments

61 61

46 46

15 15

Debt securities

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

61

46

179

15

Equity instruments

2 2

Shares and other equity securities

Financial assets at fair value through profit or loss – Excluding assets held for trading

2

Debt instruments

1,432 1,432

26 26

816 816

33 33

29 29

Debt securities

Equity instruments

31 31

Shares and other equity securities

Financial assets at fair value through other comprehensive income

1,432

26

816

33

31

29

358

Registration document 2018