2018 Registration document and annual fi nancial report - BNP PARIBAS232
4 CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018
4
Notes to the fi nancial statements
In millions of euros, at 1 January 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 130,326 130,326 130,326
Loans and repurchase agreements 276,134 (131,186) 144,948 (29,448) (107,725) 7,775
Derivative fi nancial instruments (including derivatives used for hedging purposes) 332,931 (89,314) 243,617 (177,227) (27,164) 39,226
Financial assets at amortised cost 821,819 (861) 820,958 (492) (1,818) 818,648
of which repurchase agreements 2,330 2,330 (492) (1,818) 20
Accrued income and other assets 93,080 (119) 92,961 (31,947) 61,014
of which guarantee deposits paid 56,452 56,452 (31,947) 24,505
Other assets not subject to offsetting 516,968 516,968 516,968
TOTAL ASSETS 2,171,258 (221,480) 1,949,778 (207,167) (168,654) 1,573,957
In millions of euros, at 1 January 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 67,087 67,087 67,087
Deposits and repurchase agreements 305,831 (131,186) 174,645 (28,875) (133,009) 12,761
Issued debt securities 50,490 50,490 50,490
Derivative fi nancial instruments (including derivatives used for hedging purposes) 332,640 (89,314) 243,326 (177,227) (34,126) 31,973
Financial liabilities at amortised cost 838,305 (861) 837,444 (1,065) (4,954) 831,425
of which repurchase agreements 6,182 6,182 (1,065) (4,954) 163
Accrued expense and other liabilities 80,591 (119) 80,472 (24,287) 56,185
of which guarantee deposits received 38,918 38,918 (24,287) 14,631
Other liabilities not subject to offsetting 391,762 391,762 391,762
TOTAL LIABILITIES 2,066,706 (221,480) 1,845,226 (207,167) (196,376) 1,441,683
