BPCE - 2018 Registration document
FINANCIAL REPORT IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2018
5.3.2
Comprehensive income
Fiscal year 2018
in millions of euros
Net income
1,467 (251)
Items recyclable to income Foreign exchange rate adjustments
165 (87)
Revaluation of financial assets at fair value through other comprehensive income recyclable to income
Revaluation of available-for-sale financial assets of insurance businesses Revaluation of derivatives hedging items that can be recycled to income
(289)
60
Share of gains and losses of associates recognized directly in other comprehensive income
(274)
Related taxes
174 276
Items not recyclable to income
Revaluation (or actuarial gains and losses) in respect of defined-benefit plans
52
Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss Revaluation of equity financial assets recognized at fair value through other comprehensive income Share of gains and losses of associates recognized directly in other comprehensive income Other items recognized through other comprehensive income on items not recyclable to income
412 (46)
(2) (5)
Related taxes
(135)
TOTAL GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME (AFTER TAX)
25
COMPREHENSIVE INCOME
1,492
Attributable to equity holders of the parent
642 850
5
Non-controlling interests
For information: Items not recyclable to income transferred to retained earnings
5
COMPREHENSIVE INCOME FOR 2017 UNDER IAS 39
Fiscal year 2017
in millions of euros
Net income
1,515
Revaluation differences on defined-benefit pension schemes
14
Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss
(198)
Income taxes
31 (1)
Share of gains and losses of associates recognized directly in other comprehensive income not recyclable to income
Items not recyclable to income Foreign exchange rate adjustments
(154) (700)
Change in the value of available-for-sale financial assets
95
Change in the value of hedging derivatives
105
Income taxes
27
Share of gains and losses of associates recognized directly in other comprehensive income recyclable to income
9
Items recyclable to income
(464) (618)
GAINS AND LOSSES RECOGNIZED DIRECTLY IN OTHER COMPREHENSIVE INCOME (AFTER TAX)
COMPREHENSIVE INCOME
897 464 433
Attributable to equity holders of the parent
Non-controlling interests
409
Registration document 2018
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