2018 Registration document and annual fi nancial report - BNP PARIBAS 151

4CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

5.l Accrued income/expense and other assets/liabilities 223

5.m Equity-method investments 223

5.n Property, plant, equipment and intangible assets used in operations, investment property 224

5.o Goodwill 225

5.p Provisions for contingencies and charges 229

5.q Offsetting of financial assets and liabilities 230

5.r Transfers of financial assets 233

Note 6 Financing and guarantee commitments 234

6.a Financing commitments given or received 234

6.b Guarantee commitments given by signature 234

6.c Securities commitments 234

6.d Other guarantee commitments 235

Note 7 Salaries and employee benefi ts 236

7.a Salary and employee benefit expense 236

7.b Post-employment benefits 236

7.c Other long-term benefits 242

7.d Termination benefits 242

7.e Share-based payments 243

Note 8 Additional information 245

8.a Changes in share capital and earnings per share 245

8.b Contingent liabilities: legal proceedings and arbitration 248

8.c Business combinations and loss of control 249

8.d Minority interests 251

8.e Significant restrictions in subsidiaries, joint ventures and associates 254

8.f Structured entities 254

8.g Compensation and benefits awarded to the Group s corporate officers 257

8.h Other related parties 258

8.i Fair value of financial instruments carried at amortised cost 260

8.j Scope of consolidation 261

8.k Fees paid to the Statutory Auditors 269

4.7 Statutory Auditors report on the consolidated fi nancial statements 270