2018 Registration document and annual fi nancial report - BNP PARIBAS216

4 CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

Notes to the fi nancial statements

5.f IMPAIRED FINANCIAL ASSETS (STAGE 3) The following tables present the carrying amounts of impaired fi nancial assets carried at amortised cost and of impaired fi nancing and guarantee commitments, as well as related collateral and other guarantees.

The amounts shown for collateral and other guarantees correspond to the lower of the value of the collateral or other guarantee and the value of the secured assets.

In millions of euros IFRS 9 and IFRS 15

31 December 2018

Stage 3 assets Collateral

receivedGross value Impairment Net

Loans and advances to credit institutions (note 5.e) 160 (98) 62 132

Loans and advances to customers (note 5.e) 33,957 (19,335) 14,622 9,663

Debt securities at amortised cost (note 5.e) 194 (78) 116 -

TOTAL AMORTISED-COST IMPAIRED ASSETS (STAGE 3) 34,311 (19,511) 14,800 9,795

Financing commitments given 644 (37) 607 148

Guarantee commitments given 1,285 (281) 1,004 250

TOTAL OFF-BALANCE SHEET IMPAIRED COMMITMENTS (STAGE 3) 1,929 (318) 1,611 398

In millions of euros IFRS 9 and IFRS 15

1 January 2018

Stage 3 assets Collateral

receivedGross value Impairment Net

Loans and advances to credit institutions (note 5.e) 156 (96) 60 156

Loans and advances to customers (note 5.e) 37,413 (22,362) 15,051 10,407

Debt securities at amortised cost (note 5.e) 251 (64) 187 -

TOTAL AMORTISED-COST IMPAIRED ASSETS (STAGE 3) 37,820 (22,522) 15,298 10,563

Financing commitments given 909 (39) 870 400

Guarantee commitments given 968 (258) 710 256

TOTAL OFF-BALANCE SHEET IMPAIRED COMMITMENTS (STAGE 3) 1,877 (297) 1,580 656

In millions of euros 31 December 2018

IFRS 9 & IFRS 15 1 January 2018

IFRS 9 & IFRS 15

Deposits from credit institutions 78,915 76,503

On demand accounts 10,571 9,906

Interbank borrowings(1) 61,859 61,881

Repurchase agreements 6,485 4,716

Deposits from customers 796,548 760,941

On demand deposits 473,968 450,381

Savings accounts 146,362 146,422

Term accounts and short-term notes 175,665 162,672

Repurchase agreements 553 1,466

(1) Interbank borrowings from credit institutions include term deposits from central banks.

5.g FINANCIAL LIABILITIES AT AMORTISED COST DUE TO CREDIT INSTITUTIONS AND CUSTOMERS