2018 Registration document and annual fi nancial report - BNP PARIBAS 231

4CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

4

Notes to the fi nancial statements

In millions of euros, at 31 December 2018 IFRS 9 & IFRS 15

Gross amounts of

fi nancial assets

Gross amounts set

off on the balance sheet

Net amounts presented on

the balance sheet

Impact of Master Netting

Agreements (MNA) and

similar agreements

Financial instruments received as

collateral Net amounts

Assets

Financial instruments at fair value through profi t or loss

Securities 121,954 121,954 121,954

Loans and repurchase agreements 283,879 (100,163) 183,716 (37,657) (135,421) 10,638

Derivative fi nancial instruments (including derivatives used for hedging purposes) 480,745 (238,040) 242,705 (177,352) (28,676) 36,677

Financial assets at amortised cost 860,567 (67) 860,500 (365) (1,312) 858,823

of which repurchase agreements 1,781 1,781 (365) (1,312) 104

Accrued income and other assets 103,346 103,346 (30,813) 72,533

of which guarantee deposits paid 64,988 64,988 (30,813) 34,175

Other assets not subject to offsetting 528,615 528,615 528,615

TOTAL ASSETS 2,379,106 (338,270) 2,040,836 (215,374) (196,222) 1,629,240

In millions of euros, at 31 December 2018 IFRS 9 & IFRS 15

Gross amounts of fi nancial

liabilities

Gross amounts set off on the

balance sheet

Net amounts presented on

the balance sheet

Impact of Master Netting

Agreements (MNA) and

similar agreements

Financial instruments

given as collateral Net amounts

Liabilities

Financial instruments at fair value through profi t or loss

Securities 75,189 75,189 75,189

Deposits and repurchase agreements 304,202 (100,163) 204,039 (36,754) (153,961) 13,324

Issued debt securities 54,908 54,908 54,908

Derivative fi nancial instruments (including derivatives used for hedging purposes) 475,521 (238,040) 237,481 (177,352) (31,226) 28,903

Financial liabilities at amortised cost 875,530 (67) 875,463 (1,268) (5,311) 868,884

of which repurchase agreements 7,038 7,038 (1,268) (5,311) 459

Accrued expense and other liabilities 89,562 89,562 (24,764) 64,798

of which guarantee deposits received 48,308 48,308 (24,764) 23,544

Other liabilities not subject to offsetting 398,468 398,468 398,468

TOTAL LIABILITIES 2,273,380 (338,270) 1,935,110 (215,374) (215,262) 1,504,474