586 2019 Universal registration document and annual financial report - BNP PARIBAS

7 a Committed Bank: information ConCerninG the eConomiC, soCial, CiviC and environmental resPonsiBility of BnP PariBas

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Report by one of the Statutory Auditors, appointed as an independent third party, on the non-financial information statement included in the management report

7.9 Report by one of the Statutory Auditors, appointed as an independent third party, on the non-financial information statement included in the management report

For the year ended December 31st 2019

This is a free translation into English of the Statutory Auditor s report issued in French and is provided solely for the convenience of English speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France.

To the BNP Paribas annual general meeting,

In our capacity as Statutory Auditor of BNP Paribas (hereinafter the entity ), appointed as an independent third party and accredited by COFRAC under number 3-1060 rév.2 (whose scope is available at www.cofrac.fr), we hereby report to you on the non-financial information statement for the year ended 31 December 2019 (hereinafter the Statement ), included in the management report pursuant to the legal and regulatory provisions of articles L. 225102-1, R. 225-105 and R. 225-105-1 of the French Commercial Code (Code de commerce).

Pursuant to legal and regulatory requirements, the Board of Directors is responsible for preparing the Statement, including a presentation of the business model, a description of the principal nonfinancial risks, a presentation of the policies implemented considering those risks and the outcomes of said policies, including key performance indicators.

The Statement has been prepared in accordance with the entity s procedures (hereinafter the Guidelines ), the main elements of which are presented in the Statement which are available on request from the entity s head office.

INDEPENDENCE AND QUALITY CONTROL

Our independence is defined by the provisions of article L. 822-11-3 of the French Commercial Code and the French Code of Ethics (Code de déontologie) of our profession. In addition, we have implemented a system of quality control including documented policies and procedures regarding compliance with the ethical requirements, French professional guidance and applicable legal and regulatory requirements.

RESPONSIBILITY OF THE STATUTORY AUDITOR, APPOINTED AS AN INDEPENDENT THIRD PARTY

On the basis of our work, our responsibility is to provide a report expressing a limited assurance conclusion on:

■ the compliance of the Statement with the provisions of article R. 225- 105 of the French Commercial Code;

■ the fairness of the information provided in accordance with article R. 225105 I, 3 and II of the French Commercial Code, i.e., the outcomes, including key performance indicators, and the measures

implemented considering the principal risks (hereinafter the Information ).

However, it is not our responsibility to comment on:

■ the entity s compliance with other applicable legal and regulatory provisions, in particular the French duty of care law and anti-corruption and tax evasion legislation;

■ the compliance of products and services with the applicable regulations.

THE ENTITY S RESPONSIBILITY

7.9 Report by one of the Statutory Auditors, appointed as an independent third party, on the non-financial information statement included in the management report