2018 Registration document and annual fi nancial report - BNP PARIBAS214

4 CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

Notes to the fi nancial statements

5.e FINANCIAL ASSETS AT AMORTISED COST

➤ DETAIL OF LOANS AND ADVANCES BY NATURE

In millions of euros

31 December 2018 IFRS 9 & IFRS 15

1 January 2018 IFRS 9 & IFRS 15

Gross value Impairment

(note 3.h) Carrying amount Gross value

Impairment (note 3.h)

Carrying amount

Loans and advances to credit institutions 19,707 (151) 19,556 20,502 (146) 20,356

On demand accounts 7,234 (17) 7,217 7,226 (18) 7,208

Loans(1) 11,628 (134) 11,494 11,616 (128) 11,488

Repurchase agreements 845 - 845 1,660 - 1,660

Loans and advances to customers 789,952 (24,081) 765,871 758,586 (27,410) 731,176

On demand accounts 41,482 (4,243) 37,239 42,605 (5,308) 37,297

Loans to customers 714,243 (18,681) 695,562 685,019 (20,976) 664,043

Finance leases 33,291 (1,157) 32,134 30,293 (1,126) 29,167

Repurchase agreements 936 - 936 669 - 669

TOTAL LOANS AND ADVANCES AT AMORTISED COST 809,659 (24,232) 785,427 779,088 (27,556) 751,532

(1) Loans and advances to credit institutions include term deposits made with central banks.

➤ DETAIL OF DEBT SECURITIES

In millions of euros

31 December 2018 IFRS 9 & IFRS 15

1 January 2018 IFRS 9 & IFRS 15

Gross value Impairment

(note 3.h) Carrying

amount Gross value Impairment

(note 3.h) Carrying

amount

Governments 33,254 (16) 33,238 30,891 (17) 30,874

Other public administration 18,534 (3) 18,531 18,463 (5) 18,458

Credit institutions 5,082 (3) 5,079 3,836 (4) 3,832

Others 18,333 (108) 18,225 16,338 (76) 16,262

TOTAL DEBT SECURITIES AT AMORTISED COST 75,203 (130) 75,073 69,528 (102) 69,426