2020 Universal registration document and annual financial report - BNP PARIBAS306

5 risks and CaPital adequaCy Pillar 3

5

Capital management and capital adequacy

The table below shows the restatements between the accounting and prudential scopes of consolidation for each balance sheet item.

➤ TABLE 10: CONSOLIDATED BALANCE SHEET TO PRUDENTIAL BALANCE SHEET RECONCILIATION (EU LI1-A)

In millions of euros

31 December 2020

Accounting scope

Adjustment of insurance

companies

Other adjustments related to

consolidation methods(*)

Prudential scope

Reference to capital

table (see Appendix 2)

ASSETS Cash and balances at central banks 308,703 - 588 309,291 Financial instruments at fair value through profit or loss

Securities 167,927 551 602 169,080 of which own funds instruments in credit or financial institutions more than 10%-owned 441 547 - 988 1 of which own funds instruments in credit or financial institutions less than 10%-owned 3,753 - - 3,753 2

Loans and repurchase agreements 244,878 2,545 (147) 247,276 Derivative financial instruments 276,779 493 (230) 277,042

Derivatives used for hedging purposes 15,600 (5) (26) 15,569 Financial assets at fair value through equity

Debt securities 55,981 2,691 235 58,907 of which own funds instruments in credit or financial institutions more than 10%-owned - 2,690 - 2,690 1 of which own funds instruments in credit or financial institutions less than 10%-owned 11 - - 11 2

Equity securities 2,209 - - 2,209 of which own funds instruments in credit or financial institutions more than 10%-owned 566 - - 566 1 of which own funds instruments in credit or financial institutions less than 10%-owned 1,094 - - 1,094 2

Financial assets at amortised cost Loans and advances to credit institutions 18,982 - (32) 18,950

of which own funds instruments in credit or financial institutions more than 10%-owned 257 - (53) 205 1 of which own funds instruments in credit or financial institutions less than 10%-owned - - - - 2

Loans and advances to customers 809,533 4,136 27,215 840,884 of which own funds instruments in credit or financial institutions more than 10%-owned 107 25 (107) 25 1 of which own funds instruments in credit or financial institutions less than 10%-owned 334 - - 334 2

Debt securities 118,316 - 902 119,218 of which own funds instruments in credit or financial institutions more than 10%-owned 100 - - 100 1 of which own funds instruments in credit or financial institutions less than 10%-owned 68 - - 68 2

Remeasurement adjustment on interest-rate risk hedged portfolios 5,477 - 75 5,552 Financial investments of insurance activities 265,356 (265,356) - - Current and deferred tax assets 6,559 (5) (19) 6,535 Accrued income and other assets 140,904 (3,942) (3,142) 133,820 Equity-method investments 6,396 6,126 2,263 14,785

of which investments in credit or financial institutions 5,665 5,851 (364) 11,152 1 of which goodwill 618 279 865 1,762 3

Property, plant and equipment and investment property 33,499 (513) (21,890) 11,096 Intangible assets 3,899 (301) (111) 3,487

of which intangible assets excluding mortgage servicing rights 3,871 (301) (111) 3,459 3

Goodwill 7,493 (279) (867) 6,347 3

TOTAL ASSETS 2,488,491 (253,859) 5,416 2,240,048