2019 Universal registration document and annual financial report - BNP PARIBAS156
4 Consolidated finanCial statements for the year ended 31 deCemBer 2019
4
Statement of changes in shareholders equity between 1 January 2018 and 31 December 2019
4.5 Statement of changes in shareholders equity
In millions of euros
Capital and retained earnings
Changes in assets and liabilities recognised directly in equity
that will not be reclassified to profit or loss
Changes in assets and liabilities recognised directly in equity that
will not be reclassified to profit or loss
Changes in assets and liabilities recognised directly in equity that may be reclassified to profit or loss
Total shareholders
equity
Minority interests (note 8.d)
Total equity
Share capital and
additional paid-in-
capital
Undated Super Subordinated
Notes
Non- distributed
reserves Total
Financial assets
designated as at fair value
through equity
Own-credit valuation
adjustment of debt securities
designated as at fair value
through profit or loss
Remeasurement gains (losses)
related to post- employment
benefits plans Total Exchange
differences
Financial assets at fair value
through equity
Financial investments of insurance
activities
Derivatives used for hedging
purposes Total Capital and retained earnings at 1 January 2018 27,051 8,172 62,416 97,639 561 (323) 68 306 (2,192) 589 1,947 1,137 1,481 99,426 5,126 104,552 Appropriation of net income for 2017 (3,772) (3,772) - - (3,772) (160) (3,932)
Increases in capital and issues 49 660 (2) 707 - - 707 4 711 Reduction or redemption of capital (600) (600) - - (600) (600) Movements in own equity instruments (64) (2) (142) (208) - - (208) (208) Share-based payment plans 2 2 - - 2 2 Remuneration on preferred shares and undated super subordinated notes (356) (356) - - (356) (2) (358) Impact of internal transactions on minority shareholders 6 6 - - 6 (6) - Movements in consolidation scope impacting minority shareholders (note 8.d) (37) (37) 37 37 - - (1,299) (1,299) Acquisitions of additional interests or partial sales of interests (note 8.d) 71 71 9 9 (29) 10 (19) 61 307 368 Change in commitments to repurchase minority shareholders interests (6) (6) - - (6) (165) (171) Other movements (8) (8) - - (8) 11 3 Realised gains or losses reclassified to retained earnings (7) (7) 7 7 - - - Changes in assets and liabilities recognised directly in equity - (158) 134 96 72 (252) (398) (418) (315) (1,383) (1,311) (4) (1,315)
Net income for 2018 7,526 7,526 - - 7,526 479 8,005 Interim dividend payments - - - - (32) (32)
Capital and retained earnings at 31 December 2018 27,036 8,230 65,691 100,957 403 (182) 210 431 (2,473) 201 1,529 822 79 101,467 4,259 105,726 Effect of IFRS 16 first time adoption (note 2.) (141) (141) - - (141) (5) (146)
Capital and retained earnings at 1 January 2019 27,036 8,230 65,550 100,816 403 (182) 210 431 (2,473) 201 1,529 822 79 101,326 4,254 105,580 Appropriation of net income for 2018 (3,772) (3,772) - - (3,772) (227) (3,999)
Increases in capital and issues 1,512 (2) 1,510 - - 1,510 10 1,520 Reduction or redemption of capital (1,069) (14) (1,083) - - (1,083) (1,083) Movements in own equity instruments 34 16 36 86 - - 86 86 Share-based payment plans - - - - - Remuneration on preferred shares and undated super subordinated notes (401) (401) - - (401) (1) (402) Impact of internal transactions on minority shareholders (note 8.d) (1) (1) - - (1) 1 - Acquisitions of additional interests or partial sales of interests (note 8.d) 18 18 - - 18 1 19 Change in commitments to repurchase minority shareholders interests (7) (7) - - (7) (64) (71) Other movements (19) (19) - - (19) 1 (18) Realised gains or losses reclassified to retained earnings (12) (12) 12 12 - - - Changes in assets and liabilities recognised directly in equity - 108 7 (50) 65 571 40 709 238 1,558 1,623 7 1,630
Net income for 2019 8,173 8,173 - - 8,173 410 8,583 Capital and retained earnings at 31 December 2019 27,070 8,689 69,549 105,308 511 (163) 160 508 (1,902) 241 2,238 1,060 1,637 107,453 4,392 111,845
