2019 Universal registration document and annual financial report - BNP PARIBAS 151

4Consolidated finanCial statements for the year ended 31 deCemBer 2019

4

5.n Property, plant, equipment and intangible assets used in operations, investment property 215

5.o Goodwill 216

5.p Provisions for contingencies and charges 219

5.q Offsetting of financial assets and liabilities 220

5.r Transfers of financial assets 223

Note 6 Financing and guarantee commitments 224

6.a Financing commitments given or received 224

6.b Guarantee commitments given by signature 224

6.c Securities commitments 224

6.d Other guarantee commitments 225

Note 7 Salaries and employee benefits 226

7.a Salary and employee benefit expense 226

7.b Post-employment benefits 226

7.c Other long-term benefits 232

7.d Termination benefits 232

7.e Share-based payments 232

Note 8 Additional information 234

8.a Changes in share capital and earnings per share 234

8.b Contingent liabilities: legal proceedings and arbitration 236

8.c Business combinations and loss of control or significant influence 238

8.d Minority interests 239

8.e Significant restrictions in subsidiaries, joint ventures and associates 242

8.f Structured entities 242

8.g Compensation and benefits awarded to the Group s corporate officers 245

8.h Other related parties 246

8.i Fair value of financial instruments carried at amortised cost 248

8.j Scope of consolidation 249

8.k Fees paid to the Statutory Auditors 258

4.7 Statutory Auditors report on the consolidated financial statements 259