BPCE - 2018 Registration document
5 FINANCIAL REPORT
IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2018
3. IMPACTS OF THE CHANGE IN IMPAIRMENT OR PROVISIONS FOR EXPECTED CREDIT LOSSES This table provides a breakdown of the impacts of the transition from IAS 39 to IFRS 9 related to the application of new rules on the impairment or provisioning of credit risk.
Impairment or provision under IFRS 9
Impairment or provision under
Reconciliation of impairment and provisions in millions of euros Loans and receivables at amortized cost
IAS 39 Reclassifications Impact of IFRS 9
3,519
15 24
294
3,828
Debt securities at amortized cost
93
21
137
Debt securities available for sale/at fair value through OCI recyclable to income
59
(58) (19)
11
12
BALANCE SHEET TOTAL
3,670
326 178 504
3,978
Provisions for off-balance sheet commitments TOTAL IMPAIRMENT AND PROVISIONS
67
245
3,738
(19)
4,223
422
Registration document 2018
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