614 2019 Universal registration document and annual financial report - BNP PARIBAS
11 taBles of ConCordanCe
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II. Risk factors and characteristics of internal control procedures
Information (reference texts) Page
■ Description of the main risks and contingencies faced by the Company and Group (L.225-100-1 of the French Commercial Code) 271-288
■ Information on the financial risks related to the effects of climate change and measures taken by the Company and Group to reduce these through a low-carbon strategy applicable to all aspects of their business (L.225-100-1 of the French Commercial Code) 107
■ Objectives and policy for hedging each main transaction category by the Company and Group (L.225-100-1 of the French Commercial Code) 412-415
■ Exposure to price, credit, liquidity and cash flow risks of the Company and Group (L.225-100-1 of the French Commercial Code) 323-430
■ Main features of internal control and risk management procedures set up by the Company and Group relating to the preparation and processing of accounting and financial information (L.225-100-1 of the French Commercial Code) 108-112
III. Information on share capital
Information (reference texts) Page
■ Name of individuals or legal entities holding directly or indirectly more than 5% of capital or voting rights and changes arising during the year (L.233-13 of the French Commercial Code) 17-18
■ Name of companies controlled and share of the Company s share capital held by them (L.233-13 of the French Commercial Code) 249-257
■ Employee share ownership status (L.225-102 of the French Commercial Code) 17-18
■ Securities acquired by employees under a corporate takeover transaction (L.225-102 of the French Commercial Code) N/A
■ Share disposals made to regularise cross shareholdings (L.233-29, R.233-19 of the French Commercial Code) N/A
■ Information on share buyback transactions undertaken by the Company (L.225-211 of the French Commercial Code) 95-97 ; 234 ; 481
■ Any adjustments made to securities giving access to share capital (L.225-181, L.228-99, R225-137, R.228-91 of the French Commercial Code) N/A
■ Summary of transactions carried out by corporate officers, executives, certain company managers and persons with close connections to them during the past year (223-26 of the AMF General Regulation, L.621-18-2 and R.621-43-1 of the French Monetary and Financial Code) 94
IV. Other accounting, financial and legal information
Information (reference texts) Page
■ Information on payment terms (L.441-6-1 and D. 441-4 of the French Commercial Code) 482
■ Amount of dividends distributed for the prior three years and revenue distributed eligible for the 40% tax reduction (243 bis of the French General Tax Code) 21
■ Injunctions or fines for anti-competitive practices (L.464-2 of the French Commercial Code) N/A
■ Information on financial instruments with an agricultural commodity as their underlying and measures taken by the Company to prevent this having a significant impact on agricultural commodity prices (L. 511-4-2 of the French Monetary and Financial Code) 532
■ Amount and features of loans financed or distributed by the Company or that they distribute as defined in III of Article 80 of the Planning Act for Social Cohesion Law No. 2005-32 of 18 January 2005 and hence covered by public guarantees. (L.511-4-1 of the French Monetary and Financial Code) N/A
■ Return on Company assets (R. 511-16-1 of the French Monetary and Financial Code) 314
