2018 REGISTRATION DOCUMENT AND ANNUAL FINANCIAL REPORT

2018 Registration document and annual fi nancial report - BNP PARIBAS 251

4CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

Notes to the fi nancial statements

8.d MINORITY INTERESTS

In millions of euros Capital and

retained earnings

Changes in assets and liabilities

recognised directly in equity

that will not be reclassiﬁ ed to

proﬁ t or loss

Changes in assets and liabilities

recognised directly in equity

that may be reclassiﬁ ed to

proﬁ t or loss Minority interests

Capital and retained earnings at 31 December 2016 4,460 - 95 4,555

Appropriation of net income for 2016 (131) (131)

Share-based payment plans 2 2

Remuneration on preferred shares (2) (2)

Impact of internal transactions on minority shareholders (1) (1)

Movements in consolidation scope impacting minority shareholders 493 493

Acquisitions of additional interests or partial sales of interests 115 (11) 104

Change in commitments to repurchase minority shareholders interests (8) (8)

Other movements 23 23

Changes in assets and liabilities recognised directly in equity (6) (210) (216)

Net income for 2017 448 448

Interim dividend payments (41) (41)

Capital and retained earnings at 31 December 2017 5,352 - (126) 5,226

Revised presentation (note 2.a) 30 (30) - -

Capital and retained earnings at 31 December 2017 revised presentation 5,382 (30) (126) 5,226

IFRS 9 implementation impacts (note 2.b) (67) 3 (36) (100)

Capital and retained earnings at 1 January 2018 5,315 (27) (162) 5,126

Appropriation of net income for 2017 (160) (160)

Increases in capital and issues 4 4

Remuneration on preferred shares (2) (2)

Impact of internal transactions on minority shareholders (6) (6)

Movements in consolidation scope impacting minority shareholders (1,454) 36 119 (1,299)

Acquisitions of additional interests or partial sales of interests 326 (9) (10) 307

Change in commitments to repurchase minority shareholders interests (165) (165)

Other movements 11 11

Changes in assets and liabilities recognised directly in equity - 17 (21) (4)

Net income for 2018 479 479

Interim dividend payments (32) (32)

Capital and retained earnings at 31 December 2018 4,316 17 (74) 4,259