2020 Universal registration document and annual financial report - BNP PARIBAS 229
4Consolidated finanCial statements for the year ended 31 deCemBer 2020
4
Notes to the financial statements
4.l ACCRUED INCOME/EXPENSE AND OTHER ASSETS/LIABILITIES
In millions of euros 31 December 2020 31 December 2019
Guarantee deposits and bank guarantees paid 103,199 75,478
Collection accounts 677 288
Accrued income and prepaid expenses 3,985 6,162
Other debtors and miscellaneous assets 33,043 31,607
TOTAL ACCRUED INCOME AND OTHER ASSETS 140,904 113,535
Guarantee deposits received 61,454 58,751
Collection accounts 3,243 3,026
Accrued expense and deferred income 6,701 8,027
Lease liabilities 3,595 3,295
Other creditors and miscellaneous liabilities 32,853 29,650
TOTAL ACCRUED EXPENSE AND OTHER LIABILITIES 107,846 102,749
4.m EQUITY-METHOD INVESTMENTS Cumulated financial information of associates and joint ventures is presented in the following table:
In millions of euros
Year to 31 Dec. 2020 31 December
2020 Year to 31 Dec. 2019 31 December
2019
Share of net income
Share of changes in assets and
liabilities recognised
directly in equity
Share of net income and changes in assets and
liabilities recognised
directly in equity Equity-method
investments Share of
net income
Share of changes in assets and
liabilities recognised
directly in equity
Share of net income and changes in assets and
liabilities recognised
directly in equity Equity-method
investments
Joint ventures 33 (35) (2) 832 64 (17) 47 965
Associates(1) 390 (93) 297 5,564 522 160 682 4,987
TOTAL EQUITY- METHOD ENTITIES 423 (128) 295 6,396 586 143 729 5,952
(1) Including controlled but non material entities consolidated under the equity method.
Financing and guarantee commitments given by the Group to joint ventures are listed in the note 7.h Other related parties.
The carrying amount of the Group s investment in the main joint ventures and associates is presented in the following table:
In millions of euros Country of registration Activity Interest (%) 31 December 2020 31 December 2019
Joint ventures
Bpost banque Belgium Retail Banking 50% 114 242
Union de Creditos Inmobiliarios Spain Retail mortgage 50% 196 220
Associates
AG Insurance Belgium Insurance 25% 1,685 1,747
Bank of Nanjing China Retail Banking 14% 1,795 1,569
