2020 Universal registration document and annual financial report - BNP PARIBAS 159
32020 review of oPerations
3
Alternative Performance Measures (APM) Article 223-1 of the AMF s General regulation
MAIN EXCEPTIONAL ITEMS
in millions of euros 2020 2019
Revenues
Accounting impact of a swap set up for the transfer of an activity (Corporate Centre) (104)
Total exceptional revenues (104)
Operating expenses
Restructuring costs(1) and adaptation costs(2) (Corporate Centre) (211) (473)
IT reinforcement costs (Corporate Centre) (178)
Donations and staff safety measures relating to the health crisis (Corporate Centre) (132)
Transformation costs 2020 Plan (Corporate Centre) (744)
Total exceptional operating expenses (521) (1217)
Other non-operating items
Capital gain on the sale of buildings (Corporate Centre) 699 101
Capital gain related to the strategic agreement with Allfunds (Corporate Centre) 371
Capital gain on the sale of 16.8% of SBI Life and deconsolidation of the residual stake (Corporate Centre) 1450
Goodwill impairments (Corporate Centre) (818)
Impairment of investment accounted for under equity method (Corporate Centre) (130)
Total exceptional other non-operating items 940 732
TOTAL EXCEPTIONAL ITEMS (PRE-TAX) 316 (485)
TOTAL EXCEPTIONAL ITEMS (AFTER TAX)(3) 264 (242)
(1) Related in particular to the restructuring of certain businesses (amongst others CIB). (2) Related in particular to BancWest and CIB. (3) Group share.