2019 Universal registration document and annual financial report - BNP PARIBAS504
6 information on the Parent ComPany finanCial statements at 31 deCemBer 2019
6
Statutory Auditors report on the financial statements
6.6 Statutory Auditors report on the financial statements
Deloitte & Associés
6, place de la Pyramide 92908 Paris La Défense Cedex
PricewaterhouseCoopers Audit
63, rue de Villiers 92208 Neuilly-sur-Seine Cedex
Mazars
61, rue Henri Regnault 92400 Courbevoie
For the year ended 31 December 2019
This is a free translation into English of the Statutory Auditors report issued in French and is provided solely for the convenience of English speaking readers. This report includes information specifically required by European regulations or French law, such as information about the appointment of Statutory Auditors. This report should be read in conjunction with, and construed in accordance with, French law and professional auditing standards applicable in France.
To the Shareholders,
BNP Paribas SA
16, boulevard des Italiens
75009 Paris
Opinion
In compliance with the engagement entrusted to us by your Annual General Meeting, we have audited the accompanying financial statements of BNP Paribas SA for the year ended 31 December 2019.
In our opinion, the financial statements give a true and fair view of the assets and liabilities and of the financial position of the Company at 31 December 2019 and of the results of its operations for the year then ended in accordance with French accounting principles.
The audit opinion expressed above is consistent with our report to the Financial Statements Committee.
Basis for opinion
Audit framework We conducted our audit in accordance with professional standards applicable in France. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Our responsibilities under these standards are further described in the Responsibilities of the Statutory Auditors relating to the audit of the financial statements section of our report.
Independence We conducted our audit engagement in compliance with the independence rules applicable to us, for the period from 1 January 2019 to the date of our report, and, in particular, we did not provide any non-audit services prohibited by article 5(1) of Regulation (EU) No. 537/2014 or the French Code of Ethics (Code de déontologie) for Statutory Auditors.
Justification of assessments Key audit matters
In accordance with the requirements of articles L.823-9 and R.823-7 of the French Commercial Code (Code de commerce) relating to the justification of our assessments, we inform you of the key audit matters relating to the risks of material misstatement that, in our professional judgement, were the most significant in our audit of the financial statements, as well as how we addressed those risks.
These matters were addressed as part of our audit of the financial statements as a whole, and therefore contributed to the opinion we formed as expressed above. We do not provide a separate opinion on specific items of the financial statements.
