290 2019 Universal registration document and annual financial report - BNP PARIBAS

5 risks and CaPital adequaCy Pillar 3

5

Capital management and capital adequacy

The table below shows the differences 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 2019

Accounting scope

Adjustment of insurance

companies

Other adjustments related to

consolidation methods(*)

Prudential scope

Reference to capital table

(see Appendix 2) ASSETS Cash and amounts due from central banks 155,135 - 265 155,400 Financial instruments at fair value through profit or loss

Securities 131,935 547 (141) 132,341 of which own funds instruments in credit or financial institutions more than 10%-owned 250 547 - 797 1 of which own funds instruments in credit or financial institutions less than 10%-owned 3,154 - - 3,154 2

Loans and repurchase agreements 196,927 1,495 (512) 197,910 Derivative financial instruments 247,287 404 (170) 247,521

Derivatives used for hedging purposes 12,452 (6) 5 12,451 Financial assets at fair value through equity

Debt securities 50,403 2,691 640 53,734 of which own funds instruments in credit or financial institutions more than 10%-owned - 2,691 - 2,691 1 of which own funds instruments in credit or financial institutions less than 10%-owned 12 - - 12 2

Equity securities 2,266 - - 2,266 of which own funds instruments in credit or financial institutions more than 10%-owned 388 - - 388 1 of which own funds instruments in credit or financial institutions less than 10%-owned 837 - - 837 2

Financial assets at amortised cost Loans and advances to credit institutions 21,692 - (318) 21,374

of which own funds instruments in credit or financial institutions more than 10%-owned 296 - (65) 231 1 of which own funds instruments in credit or financial institutions less than 10%-owned - - - - 2

Loans and advances to customers 805,777 3,500 21,171 830,448 of which own funds instruments in credit or financial institutions more than 10%-owned 65 339 (65) 339 1 of which own funds instruments in credit or financial institutions less than 10%-owned 334 - - 334 2

Debt securities 108,454 - 1,018 109,472 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 65 - - 65 2

Remeasurement adjustment on interest-rate risk hedged portfolios 4,303 - 48 4,351 Financial investments of insurance activities 257,818 (257,818) - - Current and deferred tax assets 6,813 (8) 11 6,816 Accrued income and other assets 113,535 (3,436) (3,051) 107,048 Equity-method investments 5,952 5,869 1,919 13,740

of which investments in credit or financial institutions 5,575 5,575 (615) 10,535 1 of which goodwill 332 280 (3) 609

Property, plant and equipment and investment property 32,295 (596) (16,102) 15,597 Intangible assets 3,852 (249) (104) 3,499 3

of which intangible assets excluding mortgage servicing rights 3,819 (249) (104) 3,466

Goodwill 7,817 (279) (869) 6,669 3 Non-current assets held for sale - - - - TOTAL ASSETS 2,164,713 (247,886) 3,810 1,920,637