2020 Universal registration document and annual financial report - BNP PARIBAS 163

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4.o Goodwill 231

4.p Provisions for contingencies and charges 234

4.q Offsetting of financial assets and liabilities 235

4.r Transfers of financial assets 238

Note 5 Financing and guarantee commitments 239

5.a Financing commitments given or received 239

5.b Guarantee commitments given by signature 239

5.c Securities commitments 239

5.d Other guarantee commitments 240

Note 6 Salaries and employee benefits 241

6.a Salary and employee benefit expense 241

6.b Post-employment benefits 241

6.c Other long-term benefits 246

6.d Termination benefits 247

6.e Share-based payments 247

Note 7 Additional information 248

7.a Changes in share capital and earnings per share 248

7.b Contingent liabilities: legal proceedings and arbitration 250

7.c Business combinations and loss of control or significant influence 251

7.d Minority interests 253

7.e Significant restrictions in subsidiaries, joint ventures and associates 255

7.f Structured entities 256

7.g Compensation and benefits awarded to the Group s corporate officers 259

7.h Other related parties 260

7.i Fair value of financial instruments carried at amortised cost 262

7.j Scope of consolidation 263

7.k Fees paid to the Statutory Auditors 271

4.7 Statutory Auditors report on the consolidated financial statements 272