Universal registration document and annual financial report 2019

446 2019 Universal registration document and annual financial report - BNP PARIBAS

5 risks and CaPital adequaCy Pillar 3

Appendix 2: Regulatory capital Detail

The table below is presented in the format required under Annex IV of Implementing Regulation (EU) No. 1423/2013 of 20 December 2013.

➤ REGULATORY CAPITAL ACCORDING TO ANNEX IV OF IMPLEMENTING REGULATION (EU) NO. 1423/2013

In millions of euros 31 December

2019

31 December 2018

Reference to table 10 NotesPhased-in

Transitional arrangements(*)

Common Equity Tier 1 (CET1) capital: instruments and reserves

1 Capital instruments and the related share premium accounts 27,133 27,133 - 6 -

of which ordinary shares 27,133 27,133 - - -

2 Retained earnings 62,139 58,968 - - -

Accumulated other comprehensive income (and other reserves, to include unrealised gains and losses under the applicable accounting standards) 2,139 503 - - -

3a Funds for general banking risk - - - - -

4 Amounts of qualifying items referred to in article 484 (3) and the related share premium accounts subject to phase out from CET1 - - - - -

Public sector capital injections grandfathered until 1 January 2018 - - - - -

5 Minority interests (amount allowed in consolidated CET1) 1,742 1,781 - 8 (1)

5a Independently reviewed interim profits net of any foreseeable charge or dividend 3,888 3,387 - 7 (2)

6 Common Equity Tier 1 (CET1) capital before regulatory adjustments 97,041 91,772 - - -

Common Equity Tier 1 (CET1) capital: regulatory adjustments

7 Additional value adjustments (negative amount) (1,396) (892) - - -

8 Intangible assets (net of related tax liability) (negative amount) (11,380) (12,162) - 3 (3)

9 Empty set in the EU - - - - -

Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability where the conditions in article 38 (3) are met) (negative amount) (430) (527) 98 - -

11 Fair value reserves related to gains or losses on cash flow hedges (1,072) (825) - - -

12 Negative amounts resulting from the calculation of expected loss amounts (551) (242) - - -

13 Any increase in equity that results from securitised assets (negative amount) - - - - -

14 Gains or losses on liabilities valued at fair value resulting from changes in own credit standing 101 126 - - -

15 Defined-benefit pension fund assets (negative amount) (243) (224) - - (3)

16 Direct and indirect holdings by an institution of own CET1 instruments (negative amount) (47) (140) - - -