2018 Registration document and annual fi nancial report - BNP PARIBAS 215

4CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

Notes to the fi nancial statements

➤ DETAIL OF LOANS AND ADVANCES AND DEBT SECURITIES BY STAGE

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

Stage 1 19,128 (13) 19,115 19,640 (9) 19,631

Stage 2 419 (40) 379 706 (41) 665

Stage 3 160 (98) 62 156 (96) 60

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

Stage 1 668,667 (1,515) 667,152 631,760 (1,422) 630,338

Stage 2 87,328 (3,231) 84,097 89,413 (3,626) 85,787

Stage 3 33,957 (19,335) 14,622 37,413 (22,362) 15,051

Debt securities 75,203 (130) 75,073 69,528 (102) 69,426

Stage 1 74,240 (21) 74,219 68,325 (14) 68,311

Stage 2 769 (31) 738 952 (24) 928

Stage 3 194 (78) 116 251 (64) 187

Breakdown of finance leases

In millions of euros 31 December 2018

IFRS 9 & IFRS 15 1 January 2018

IFRS 9 & IFRS 15

Gross investment 35,795 34,036

Receivable within 1 year 9,525 10,466

Receivable after 1 year but within 5 years 21,346 20,466

Receivable beyond 5 years 4,924 3,104

Unearned interest income (2,504) (3,743)

Net investment before impairment 33,291 30,293

Receivable within 1 year 8,996 9,248

Receivable after 1 year but within 5 years 19,672 18,304

Receivable beyond 5 years 4,623 2,741

Impairment provisions (1,157) (1,126)

Net investment after impairment 32,134 29,167