2018 Registration document and annual fi nancial report - BNP PARIBAS 297

5RISKS AND CAPITAL ADEQUACY PILLAR 3

5

Capital management and capital adequacy

➤ TABLE 8: DIFFERENCES BETWEEN THE ACCOUNTING AND PRUDENTIAL SCOPES (EU LI3)

Name of the entity

31 December 2018

Method of accounting consolidation

Method of regulatory consolidation

Description of the entity

Full consolidation

Proportional consolidation

Equity method

Neither consolidated nor deducted

BNP Paribas Cardif and its subsidiaries(*) Full consolidation x Insurance

BNPP SB Re Full consolidation x Insurance

BNPP Vartry Reinsurance DAC Full consolidation x Insurance

Decart Re Ltd Full consolidation x Insurance

Darnell DAC Full consolidation x Insurance

Greenval Insurance DAC Full consolidation x Insurance

Le Sphinx Assurances Luxembourg SA Full consolidation x Insurance

Collective investment funds(**) Full consolidation x Asset m anagement

Arval Relsa SPA Equity method x Long-term car leasing

Bantas Nakit AS Equity method x Retail banking

Banque Solféa Equity method x Specialised loans

Bpost banque Equity method x Retail banking

Copartis Equity method x Retail banking

Euro Securities Partners Equity method x Retail banking

Genius Auto Finance Co Ltd Equity method x Specialised loans

FScholen Equity method x Corporate and i nstitutional b anking

Fund Channel Equity method x Asset m anagement

Lyf SA Equity method x Internet fi nancial services

Lyf SAS Equity method x Internet fi nancial services

Partecis Equity method x Retail banking

Services Logiciels d Intégration Boursière Equity method x Securities custody

Sundaram BNPP Home Finance Ltd Equity method x Specialised loans

Union de Creditos Inmobiliarios SA Equity method x Specialised loans

United Partnership Equity method x Specialised loans

Fonds Commun de Créances UCI et RMBS Prado Equity method x Specialised loans

(*) BNP Paribas Cardif subsidiaries are identifi ed in the note 8.j to the consolidated fi nancial statements (Insurance). (**) Collective investment funds are identifi ed in the note 8.j to the consolidated fi nancial statement (footnote (4)).