2018 Registration document and annual fi nancial report - BNP PARIBAS 229

4CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

Notes to the fi nancial statements

5.p PROVISIONS FOR CONTINGENCIES AND CHARGES

➤ PROVISIONS FOR CONTINGENCIES AND CHARGES BY TYPE

In millions of euros 1 January 2018

IFRS 9 & IFRS 15 Net additions to provisions

Provisions used

Changes in value

recognised directly in

equity

Effect of movements

in exchange rates and

other movements

31 December 2018

IFRS 9 & IFRS 15

Provisions for employee benefi ts 6,740 537 (1,022) (129) (87) 6,039

of which post-employment benefi ts (note 7.b) 4,339 225 (347) (130) (89) 3,998

of which post-employment healthcare benefi ts (note 7.b) 143 5 (3) 1 (15) 131

of which provision for other long-term benefi ts (note 7.c) 1,170 203 (265) 12 1,120

of which provision for voluntary departure, early retirement plans, and headcount adaptation plan (note 7.d) 389 113 (120) (2) 380

of which provision for share-based payments (note 7.e) 699 (9) (287) 7 410

Provisions for home savings accounts and plans 156 (20) - - - 136

Provisions for credit commitments (note 3.h) 1,277 (17) (116) - 48 1,192

Provisions for litigations 1,858 (40) (461) - (9) 1,348

Other provisions for contingencies and charges 1,053 118 (196) - (70) 905

TOTAL PROVISIONS FOR CONTINGENCIES AND CHARGES 11,084 578 (1,795) (129) (118) 9,620

➤ PROVISIONS AND DISCOUNT FOR HOME SAVINGS ACCOUNTS AND PLANS

In millions of euros 31 December 2018 1 January 2018

Deposits collected under home savings accounts and plans 18,102 18,137

of which deposits collected under home savings plans 15,956 15,934

Aged more than 10 years 3,824 3,914

Aged between 4 and 10 years 8,471 6,234

Aged less than 4 years 3,661 5,786

Outstanding loans granted under home savings accounts and plans 52 76

of which loans granted under home savings plans 9 13

Provisions and discount recognised for home savings accounts and plans 137 157

provisions recognised for home savings plans 133 154

provisions recognised for home savings accounts 3 2

discount recognised for home savings accounts and plans 1 1