2019 Universal registration document and annual financial report - BNP PARIBAS 483
6information on the Parent ComPany finanCial statements at 31 deCemBer 2019
6
Notes to the parent company financial statements
3.i ACCRUED INCOME
In millions of euros at 31 December 2019 31 December 2018
Remeasurement of currency instruments and derivatives 75,862 53,462
Accrued income 10,126 10,539
Collection accounts 193 271
Other accrued income 9,638 6,960
ACCRUED INCOME 95,819 71,232
Remeasurement of currency instruments and derivatives 61,657 46,499
Accrued expenses 11,222 12,233
Collection accounts 2,399 2,331
Other accrued expenses 9,501 7,241
ACCRUED EXPENSES 84,779 68,304
3.j OPERATING ASSETS
In millions of euros at
31 December 2019 31 December 2018
Gross value
Depreciation, amortisation and
impairment Net amount Net amount
Software 3,098 (2,367) 731 640
Other intangible assets 2,499 (468) 2,031 2,025
INTANGIBLE ASSETS 5,597 (2,835) 2,762 2,665
Land and buildings 2,881 (1,073) 1,808 1,866
Equipment, furniture and fixtures 2,148 (1,703) 445 387
Other fixed assets 188 (4) 184 143
Tangible assets Merger premiums 134 (32) 102 108
TANGIBLE ASSETS 5,351 (2,812) 2,539 2,504
3.k PROVISIONS
In millions of euros at 31 December 2018 Additions Write- backs
Other variations 31 December 2019
Provision for employee benefit obligations 463 95 (126) 43 475
Provisions for credit risks (note 2.f) 33 6 (6) - 33
Provisions for commitments given (note 2.f) 248 105 (77) (2) 274
Other provisions
■ for banking transactions 516 51 (217) 12 362
■ for non-banking transactions 421 303 (141) (4) 579
PROVISIONS 1,681 560 (567) 49 1,723
