2018 Registration document and annual fi nancial report - BNP PARIBAS 181

4CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

Notes to the fi nancial statements

■ net result from reinsurance ceded.

Other income and expense amounts related to insurance entities are grouped, depending on their nature, with amounts presented on other profi t or loss headings.

Moreover, interest income and expense from trading instruments, previously presented under Interest income/expense , are now presented within Net gain on fi nancial instruments at fair value through profi t or loss (net amount of EUR 93 million for 2017).

➤ STATEMENT OF NET INCOME AND CHANGES IN ASSETS AND LIABILITIES RECOGNISED DIRECTLY IN EQUITY

In millions of euros

Year ended 31 Dec. 2017

IAS 39 former

presentation

Reclassifi cation of changes in value of

investments of insurance

activities

Re-labelling of fi nancial

instruments item headings

Year ended 31 Dec. 2017

IAS 39 revised

presentation

Net income for the period 8,207 - - 8,207

Changes in assets and liabilities recognised directly in equity (3,019) - - (3,019)

Items that are or may be reclassifi ed to profi t or loss (3,171) - - (3,171)

Changes in exchange rate items (2,589) (2,589)

Changes in fair value of fi nancial assets at fair value through equity

Changes in fair value recognised in equity 679 679

Changes in fair value reclassifi ed to net income (837) (837)

Changes in fair value of available-for-sale fi nancial assets, including those reclassifi ed as loans and receivables

Changes in fair value recognised in equity 436 243 (679)

Changes in fair value reclassifi ed to net income (862) 25 837

Changes in fair value of investments of insurance activities

Changes in fair value recognised in equity (243) (243)

Changes in fair value reclassifi ed to net income (25) (25)

Changes in fair value of hedging instruments

Changes in fair value recognised in equity (237) (237)

Changes in fair value reclassifi ed to net income 4 4

Income tax 426 426

Changes in equity-method investments (349) (349)

Items that will not be reclassifi ed to profi t or loss 152 - - 152

Remeasurement gains (losses) related to post-employment benefi t plans 177 177

Income tax (25) (25)

TOTAL 5,188 - - 5,188

Attributable to equity shareholders 4,956 4,956

Attributable to minority interests 232 232