2018 Registration document and annual fi nancial report - BNP PARIBAS 179
4CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018
4
Notes to the fi nancial statements
The balance sheet as at 31 December 2017 has undergone the following presentation changes:
(a) Financial instruments of the Group s insurance entities continue to be recognised and presented in accordance with IAS 39. On the asset side, they amount to EUR 228 billion and are classifi ed in Financial investments of insurance activities . These assets were mainly presented previously within Available-for-sale fi nancial assets (EUR 114 billion) and within Instruments designated as at fair value through profi t or loss (EUR 96 billion). The amount of fi nancial liabilities reclassifi ed is less material.
The Group renamed balance sheet item headings and details in this table the re-labelling from former headings and to new headings:
(b) Instruments designated as at fair value through profi t or loss , previously presented on specifi c asset and liability lines, have been broken down by type of instruments within Financial instruments at fair value through profi t or loss . On the liability side of the balance sheet, EUR 53 billion were split between EUR 51 billion of Debt securities and EUR 2 billion of Deposits and repurchase agreements .
(c) Available-for-sale fi nancial assets were re-labelled into Financial assets at fair value through equity .
(d) Held-to-maturity fi nancial assets and securities previously included in Loans and advances to customers and Loans and advances to credit institutions were grouped into the Debt securities sub-section of Financial assets at amortised cost .
(e) Remeasurement gains (losses) related to post-employment benefi t plans were presented separately within the new heading Changes in assets and liabilities recognised directly in equity that will not be reclassifi ed to profi t or loss .
(f) In order to align the defi nition of credit institutions in the fi nancial statements and in the FINREP regulatory reports, some counterparties were reclassifi ed from Loans and advances to credit institutions to Loans and advances to customers for an amount of EUR 24 billion.
Moreover, the settlement date accounting of securities (g) led to a decrease in the total balance sheet of EUR 8 billion (mainly due to a EUR 11 billion decrease in Accrued income and other assets ).
