2020 Universal registration document and annual financial report - BNP PARIBAS 511
6information on the Parent ComPany finanCial statements at 31 deCemBer 2020
6
Notes to the parent company financial statements
3.h OTHER ASSETS AND LIABILITIES
In millions of euros, at 31 December 2020 31 December 2019
Options purchased 55,708 62,776
Settlement accounts related to securities transactions 751 767
Deferred taxes assets 681 977
Miscellaneous assets 89,882 64,944
OTHER ASSETS 147,022 129,464
Options sold 54,434 60,114
Settlement accounts related to securities transactions 453 307
Liabilities related to securities transactions(*) 72,319 127,282
Deferred taxes liabilities 124 120
Miscellaneous liabilities 68,414 59,265
OTHER LIABILITIES 195,744 247,088
(*) Following Regulation No. 2020-10 of 22 December 2020, the borrowed securities are presented as a deduction from the liability representing these same securities for the financial year 2020 (see note 3.c).
Under Miscellaneous liabilities , BNP Paribas SA s trade payables of BNP Paribas amount to EUR 86,4 million at 31 December 2020 and break down as follows, pursuant to article D.441-4 of the French Commercial Code.
3.i ACCRUED INCOME
In millions of euros, at 31 December 2020 31 December 2019
Remeasurement of currency instruments and derivatives 93,919 75,862
Accrued income 3,786 10,126
Collection accounts 569 193
Other accrued income 11,760 9,638
ACCRUED INCOME 110,034 95,819
Remeasurement of currency instruments and derivatives 84,440 61,657
Accrued expenses 4,665 11,222
Collection accounts 2,766 2,399
Other accrued expenses 9,620 9,501
ACCRUED EXPENSES 101,491 84,779
Invoices received, due and outstanding at the year-end
0 days (indicative) 1 to 30 days 31 to 60 days 61 to 90 days
90 days and over
Total (1 day and more)
Total invoices concerned, including taxes (in millions of euros) 8.2 17.9 5.3 5.8 49.2 78.1
Percentage of total purchases for the year, including taxes 0.17% 0.37% 0.11% 0.12% 1.00% 1.60%
Number of invoices concerned 386 2,443
Information related to invoices received and presented in the table above does not include banking and related transactions. The payment terms used are the statutory terms. Customer advances outside the scope of banking and related transactions are mainly loans to BNP Paribas Group entities. For amounts due to and from customers of BNP Paribas SA for banking and related transactions which are not shown in the table above, the remaining term of the sources and uses of funds is presented in note 6.e.
