2019 Universal registration document and annual financial report - BNP PARIBAS222
4 Consolidated finanCial statements for the year ended 31 deCemBer 2019
4
Notes to the financial statements
In millions of euros, at 31 December 2018
Gross amounts of financial
assets
Gross amounts set off on the
balance sheet
Net amounts presented on
the balance sheet
Impact of Master Netting
Agreements (MNA) and
similar agreements
Financial instruments received as
collateral Net amounts
Assets
Financial instruments at fair value through profit or loss
Securities 121,954 121,954 121,954
Loans and repurchase agreements 283,879 (100,163) 183,716 (37,657) (135,421) 10,638
Derivative financial instruments (including derivatives used for hedging purposes) 480,745 (238,040) 242,705 (177,352) (28,676) 36,677
Financial assets at amortised cost 860,567 (67) 860,500 (365) (1,312) 858,823
of which repurchase agreements 1,781 1,781 (365) (1,312) 104
Accrued income and other assets 103,346 103,346 (30,813) 72,533
of which guarantee deposits paid 64,988 64,988 (30,813) 34,175
Other assets not subject to offsetting 528,615 528,615 528,615
TOTAL ASSETS 2,379,106 (338,270) 2,040,836 (215,374) (196,222) 1,629,240
In millions of euros, at 31 December 2018
Gross amounts of financial
liabilities
Gross amounts set off on the
balance sheet
Net amounts presented on
the balance sheet
Impact of Master Netting
Agreements (MNA) and
similar agreements
Financial instruments
given as collateral Net amounts
Liabilities
Financial instruments at fair value through profit or loss
Securities 75,189 75,189 75,189
Deposits and repurchase agreements 304,202 (100,163) 204,039 (36,754) (153,961) 13,324
Issued debt securities 54,908 54,908 54,908
Derivative financial instruments (including derivatives used for hedging purposes) 475,521 (238,040) 237,481 (177,352) (31,226) 28,903
Financial liabilities at amortised cost 875,530 (67) 875,463 (1,268) (5,311) 868,884
of which repurchase agreements 7,038 7,038 (1,268) (5,311) 459
Accrued expense and other liabilities 89,562 89,562 (24,764) 64,798
of which guarantee deposits received 48,308 48,308 (24,764) 23,544
Other liabilities not subject to offsetting 398,468 398,468 398,468
TOTAL LIABILITIES 2,273,380 (338,270) 1,935,110 (215,374) (215,262) 1,504,474
