2018 Registration document and annual fi nancial report - BNP PARIBAS 155

4CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

Cash fl ow statement for the year ended 31 December 2018

4.4 Cash fl ow statement for the year ended 31 December 2018

In millions of euros Notes

Year to 31 Dec. 2018

IFRS 9 & IFRS 15

Year to 31 Dec. 2017

IAS 39 Pre-tax income 10,208 11,310 Non-monetary items included in pre-tax net income and other adjustments 9,713 19,811 Net depreciation/amortisation expense on property, plant and equipment and intangible assets 5,144 4,550 Impairment of goodwill and other non-current assets (133) 190 Net addition to provisions 10,210 10,021 Share of earnings of equity-method entities (628) (713) Net (income) from investing activities (660) (453) Net expense (income) from fi nancing activities (501) 355 Other movements (3,719) 5,861 Net decrease in cash related to assets and liabilities generated by operating activities (20,439) (2,154) Net decrease in cash related to transactions with customers and credit institutions (1,104) (10,253) Net increase (decrease) in cash related to transactions involving other fi nancial assets and liabilities (13,276) 16,079 Net decrease in cash related to transactions involving non-fi nancial assets and liabilities (4,823) (6,107) Taxes paid (1,236) (1,873) NET INCREASE (DECREASE) IN CASH AND EQUIVALENTS GENERATED BY OPERATING ACTIVITIES (518) 28,967 Net increase in cash related to acquisitions and disposals of consolidated entities 3,152 527 Net decrease related to property, plant and equipment and intangible assets (1,827) (1,347) NET INCREASE (DECREASE) IN CASH AND EQUIVALENTS RELATED TO INVESTING ACTIVITIES 1,325 (820) Decrease in cash and equivalents related to transactions with shareholders (4,039) (3,457) Increase in cash and equivalents generated by other fi nancing activities 9,865 308 NET INCREASE (DECREASE) IN CASH AND EQUIVALENTS RELATED TO FINANCING ACTIVITIES 5,826 (3,149) EFFECT OF MOVEMENT IN EXCHANGE RATES ON CASH AND EQUIVALENTS 1,529 (5,900) NON-MONETARY IMPACTS FROM NON-CURRENT ASSETS HELD FOR SALE (700) - NET INCREASE IN CASH AND EQUIVALENTS 7,462 19,098 Balance of cash and equivalent accounts at the start of the period 175,061 155,963 Cash and amounts due from central banks 178,446 160,400 Due to central banks (1,471) (233) On demand deposits with credit institutions 8,063 6,513 On demand loans from credit institutions 5.g (9,906) (10,775) Deduction of receivables and accrued interest on cash and equivalents (71) 58 Balance of cash and equivalent accounts at the end of the period 182,523 175,061 Cash and amounts due from central banks 185,134 178,446

Due to central banks (1,354) (1,471)

On demand deposits with credit institutions 8,813 8,063

On demand loans from credit institutions 5.g (10,571) (9,906)

Deduction of receivables and accrued interest on cash and equivalents 501 (71)

NET INCREASE IN CASH AND EQUIVALENTS 7,462 19,098