2018 Registration document and annual fi nancial report - BNP PARIBAS178
4 CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018
4
Notes to the fi nancial statements
2.a IMPACTS OF PRESENTATION CHANGES AND OF THE SECURITIES ACCOUNTING AT SETTLEMENT DATE
➤ BALANCE SHEET
In millions of euros
31 December 2017 IAS 39
former presentation
Reclassifi cation of fi nancial instruments of
insurance entities (a) Re-labelling of fi nancial
instruments items Other reclassifi cations
Effects of securities transactions previously
recognised at trade date (g)
31 December 2017 IAS 39
revised presentation
ASSETS
Cash and balances at central banks 178,446 178,446
Financial instruments at fair value through profi t or loss
Securities 119,452 470(b) 3,042 122,964
Loan and repurchase agreements 143,558 224(b) 206 143,988
Instruments designated as at fair value through profi t or loss 96,932 (96,238) (694)(b)
Derivative fi nancial instruments 230,230 (333) 229,897
Derivatives used for hedging purposes 13,756 (33) 13,723
Available-for-sale fi nancial assets 231,975 (114,166) (117,809)(c)
Financial assets at fair value through equity
Debt securities 110,881(c) 110,881
Equity securities 6,928(c) 6,928
Financial assets at amortised cost
Loans and advances to credit institutions 45,670 (1,134) (378)(d) (23,753)(f) 20,405
Loans and advances to customers 727,675 (1,976) (14,439)(d) 23,753(f) 735,013
Debt securities 15,378(d) 15,378
Remeasurement adjustment on interest-rate risk hedged portfolios 3,064 3,064
Held-to-maturity fi nancial assets 4,792 (4,231) (561)(d)
Financial investments of insurance activities 227,712 227,712
Current and deferred tax assets 6,568 6,568
Accrued income and other assets 107,211 (3,002) (11,334) 92,875
Equity-method investments 6,812 (386) 6,426
Property, plant and equipment and investment property 31,213 (6,213) 25,000
Intangible assets 3,327 3,327
Goodwill 9,571 9,571
TOTAL ASSETS 1,960,252 - - - (8,086) 1,952,166 LIABILITIES
Deposit from central banks 1,471 1,471
Financial instruments at fair value through profi t or loss
Securities 69,313 (2,226) 67,087
Deposits and repurchase agreements 172,147 2,498(b) 174,645
Instruments designated as at fair value through profi t or loss 53,441 (53,441)(b)
Issued debt securities 50,943(b) (453) 50,490
Derivative fi nancial instruments 228,019 (375) 227,644
Derivatives used for hedging purposes 15,682 15,682
Financial liabilities at amortised cost
Deposits from credit institutions 76,503 76,503
Deposits from customers 766,890 (5,949) 760,941
Debt securities 148,156 148,156
Subordinated debt 15,951 15,951
Remeasurement adjustment on interest-rate risk portfolios 2,372 2,372
Current and deferred tax liabilities 2,466 2,466
Accrued expenses and other liabilities 86,135 (734) (5,407) 79,994
Technical reserves and other insurance liabilities 203,436 7,058 210,494
Provisions for contingencies and charges 11,061 11,061
TOTAL LIABILITIES 1,853,043 - - - (8,086) 1,844,957 EQUITY
Share capital, additional paid-in capital and retained earnings 91,094 (68)(e) 91,026 Net income for the period attributable to shareholders 7,759 7,759 Total capital, retained earnings and net income for the period attributable to shareholders 98,853 - (68) - - 98,785 Changes in assets and liabilities recognized directly in equity that will not be reclassifi ed to profi t or loss 68(e) 68 Changes in assets and liabilities recognized directly in equity that may be reclassifi ed to profi t or loss 3,130 3,130
SHAREHOLDERS EQUITY 101,983 - - - - 101,983 Retained earnings and net income for the period attributable to minority interests 5,352 30(e) 5,382 Changes in assets and liabilities recognized directly in equity that will not be reclassifi ed to profi t or loss (30)(e) (30) Changes in assets and liabilities recognized directly in equity that may be reclassifi ed to profi t or loss (126) (126)
Total m inority interests 5,226 - - - - 5,226 TOTAL EQUITY 107,209 - - - - 107,209 TOTAL LIABILITIES AND EQUITY 1,960,252 - - - (8,086) 1,952,166
