2018 Registration document and annual fi nancial report - BNP PARIBAS156

4 CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

Statement of changes in shareholders equity between 1 January 2017 and 31 December 2018

4.5 Statement of changes in shareholders equity

In millions of euros

Capital and retained earnings

Changes in assets and liabilities recognised directly in equity

that will not be reclassifi ed to profi t or loss

Share capital and

additional paid-in-

capital

Undated Super Subordinated

Notes

Non- distributed

reserves Total

Financial assets

designated as at fair

value through equity

Own-credit valuation

adjustment of debt securities

designated as at fair value

through profi t or loss

Capital and retained earnings at 31 December 2016 26,948 8,430 59,118 94,496 Appropriation of net income for 2016 (3,369) (3,369)

Increases in capital and issues 88 636 (2) 722 Reduction or redemption of capital (927) 64 (863) Movements in own equity instruments 15 33 (10) 38 Share-based payment plans 3 3 Remuneration on preferred shares and undated super subordinated notes (311) (311) Impact of internal transactions on minority shareholders (note 8.d) 1 1 Movements in consolidation scope impacting minority shareholders (note 8.d) - Acquisitions of additional interests or partial sales of interests (note 8.d) 253 253 Change in commitments to repurchase minority shareholders interests - Other movements (34) (34) Changes in assets and liabilities recognised directly in equity 158 158

Net income for 2017 7,759 7,759 Interim dividend payments -

Capital and retained earnings at 31 December 2017 27,051 8,172 63,630 98,853 Revised presentation (note 2.a) (68) (68)

Capital and retained earnings at 31 December 2017 new presentation 27,051 8,172 63,562 98,785

IFRS 9 implementation impacts (note 2.b) (1,122) (1,122) 561 (323) IFRS 15 implementation impacts (note 2.b) (24) (24)

Capital and retained earnings at 1 January 2018 27,051 8,172 62,416 97,639 561 (323) Appropriation of net income for 2017 (3,772) (3,772)

Increases in capital and issues 49 660 (2) 707 Reduction or redemption of capital (600) (600) Movements in own equity instruments (64) (2) (142) (208) Share-based payment plans 2 2 Remuneration on preferred shares and undated super subordinated notes (356) (356) Impact of internal transactions on minority shareholders (note 8.d) 6 6 Movements in consolidation scope impacting minority shareholders (note 8.d) (37) (37) Acquisitions of additional interests or partial sales of interests (note 8.d) 71 71 Change in commitments to repurchase minority shareholders interests (6) (6) Other movements (8) (8) Realised gains or losses reclassifi ed to retained earnings (7) (7) 7 Changes in assets and liabilities recognised directly in equity - (158) 134

Net income for 2018 7,526 7,526 Interim dividend payments -

Capital and retained earnings at 31 December 2018 27,036 8,230 65,691 100,957 403 (182)