2018 Registration document and annual fi nancial report - BNP PARIBAS 225

4CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

Notes to the fi nancial statements

In millions of euros 31 December 2018 1 January 2018

Future minimum lease payments receivable under non-cancellable leases 6,483 6,224

Payments receivable within 1 year 2,603 2,680

Payments receivable after 1 year but within 5 years 3,852 3,496

Payments receivable beyond 5 years 28 48

Future minimum lease payments receivable under non-cancellable leases are payments that the lessee is required to make during the lease term.

Intangible assets

Other intangible assets include leasehold rights, goodwill and trademarks acquired by the Group.

Depreciation, amortisation and impairment

Net depreciation and amortisation expense for the year ended 31 December 2018 was EUR 1,674 million, compared with EUR 1,711 million for the year ended 31 December 2017.

The net increase in impairment on property, plant, equipment and intangible assets taken to the profit and loss account in the year ended 31 December 2018 amounted to EUR 2 million, compared with EUR 8 million for the year ended 31 December 2017.

In millions of euros Year to 31 Dec. 2018

IFRS 9 & IFRS 15 Year to 31 Dec. 2017

IAS 39

CARRYING AMOUNT AT START OF PERIOD 9,571 10,216

Acquisitions 99 292

Divestments - (15)

Impairment recognised during the period (30) (208)

Loss of control of First Hawaiian Inc (note 8.c) (1,315) -

Exchange rate adjustments 159 (714)

Other movements 3 -

CARRYING AMOUNT AT END OF PERIOD 8,487 9,571

Gross value 11,462 12,560

Accumulated impairment recognised at the end of period (2,975) (2,989)

5.o GOODWILL