2018 Registration document and annual fi nancial report - BNP PARIBAS184

4 CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

Notes to the fi nancial statements

➤ DETAIL OF THE IMPACTS OF IFRS 9 AND IFRS 15 ADOPTION ON THE BALANCE SHEET

In millions of euros

31 December 2017 IAS 39

revised presen- tation

Reclassifi cation phase 1

Balances after reclassifi ca- tion Phase 1

IAS 39 original categories

Reclassifi cation of debt remeasurement

effect arising from the Group issuer risk

Other reclassifi -

cations TOTAL

Available-for-sale fi nancial assets at fair value through

equity

Loans and receivables and Held-to-maturity

fi nancial assets at amortised cost

Debt securities Equity

securities Debt

securities Loans and

receivables ASSETS Cash and balances at central banks 178,446 - 178,446 Financial instruments at fair value through profi t or loss

Securities 122,964 1,536(b) 4,598(c) 1,216(f) 3 7,353 130,317 Loans and repurchase agreements 143,988 980(f) 980 144,968 Derivative fi nancial instruments 229,897 (1) (1) 229,896

Derivatives uses for hedging purposes 13,723 (2) (2) 13,721 Financial assets at fair value through equity

Debt securities 110,881 (58,500)(a)(b) 1,492(e) (57,008) 53,873 Equity securities 6,928 (4,598)(c) (4,598) 2,330

Financial assets at amortised cost Loans and advances to credit institutions 20,405 - 20,405 Loans and advances to customers 735,013 (980)(f) (980) 734,033 Debt securities 15,378 56,964(a) (2,708)(e)(f) 54,256 69,634

Remeasurement adjustment on interest-rate risk hedged portfolios 3,064 - 3,064 Financial investments of insurance activities 227,712 - 227,712 Current and deferred tax assets 6,568 - 6,568 Accrued income and other assets 92,875 - 92,875 Equity-method investments 6,426 - 6,426 Property, plant and equipment and investment property 25,000 - 25,000 Intangible assets 3,327 - 3,327 Goodwill 9,571 - 9,571 TOTAL ASSETS 1,952,166 - - - - - - - 1,952,166 TOTAL LIABILITIES 1,844,957 - - - - - - - 1,844,957

of which current and deferred tax liabilities 2,466 - 2,466 of which accrued expenses and other liabilities 79,994 - 79,994 of which provisions for contingencies and charges 11,061 - 11,061

EQUITY Capital, retained earnings and net income for the period attributable to shareholders 98,785 46(b) 938(c) 323(g) 1 1,308 100,093 Changes in assets and liabilities recognised directly in equity that will not be reclassifi ed to profi t or loss 68 561(d) (323)(g) 238 306 Changes in assets and liabilities recognised directly in equity that may be reclassifi ed to profi t or loss 3,130 (46) (1,499)(c)(d) (1) (1,546) 1,584 Shareholders equity 101,983 - - - - - - - 101,983 Retained earnings and net income for the period attributable to minority interests 5,382 5(b) 14(c) (1)(g) 18 5,400 Changes in assets and liabilities recognised directly in equity that will not be reclassifi ed to profi t or loss (30) 2(d) 1(g) 3 (27) Changes in assets and liabilities recognised directly in equity that may be reclassifi ed to profi t or loss (126) (5) (16)(c)(d) (21) (147) Total m inority interests 5,226 - - - - - - - 5,226 TOTAL EQUITY 107,209 - - - - - - - 107,209 TOTAL LIABILITIES AND EQUITY 1,952,166 - - - - - - - 1,952,166