2018 REGISTRATION DOCUMENT AND ANNUAL FINANCIAL REPORT

2018 Registration document and annual fi nancial report - BNP PARIBAS298

5 RISKS AND CAPITAL ADEQUACY PILLAR 3

Capital management and capital adequacy

➤ TABLE 9: CONSOLIDATED BALANCE SHEET TO PRUDENTIAL BALANCE SHEET RECONCILIATION (EU LI1-A)

In millions of euros

31 D ecember 2018

Accounting scope

Adjustment of insurance

companies

Other adjustments related to

consolidation methods(*)

Prudential scope

Reference to capital table

(see Appendix 2) ASSETS Cash and amounts due from central banks 185,119 - 232 185,351 Financial instruments at fair value through profi t or loss

Securities 121,954 64 (32) 121,986 of which own funds instruments in credit or fi nancial institutions more than 10%-owned 139 63 - 202 1 of which own funds instruments in credit or fi nancial institutions less than 10%-owned 590 - - 590 2

Loans and repurchase agreements 183,716 2,378 (227) 185,867 Derivative fi nancial instruments 232,895 310 (57) 233,148

Derivatives used for hedging purposes 9,810 (47) - 9,763 Financial assets at fair value through equity

Debt securities 53,838 2,491 917 57,246 of which own funds instruments in credit or fi nancial institutions more than 10%-owned 0 2,490 - 2,490 1 of which own funds instruments in credit or fi nancial institutions less than 10%-owned 11 - - 11 2

Equity securities 2,151 - - 2,151 of which own funds instruments in credit or fi nancial institutions more than 10%-owned 439 0 - 439 1 of which own funds instruments in credit or fi nancial institutions less than 10%-owned 986 - - 986 2

Financial assets at amortised cost Loans and advances to credit institutions 19,556 - 220 19,776

of which own funds instruments in credit or fi nancial institutions more than 10%-owned 343 - (40) 303 1 of which own funds instruments in credit or fi nancial institutions less than 10%-owned 1 - - 1 2

Loans and advances to customers 765,871 4,209 5,531 775,611 of which own funds instruments in credit or fi nancial institutions more than 10%-owned 33 339 (33) 339 1 of which own funds instruments in credit or fi nancial institutions less than 10%-owned 26 - - 26 2

Debt securities 75,073 15 1,079 76,167 of which own funds instruments in credit or fi nancial institutions more than 10%-owned 100 14 - 114 1 of which own funds instruments in credit or fi nancial institutions less than 10%-owned 62 - - 62 2

Remeasurement adjustment on interest-rate risk hedged portfolios 2,787 - 11 2,798 Financial investments of insurance activities 232,308 (232,308) - - Current and deferred tax assets 7,220 (46) 105 7,279 Accrued income and other assets 103,346 (3,382) 336 100,300 Equity-method investments 5,772 4,482 (115) 10,139

of which investments in credit or fi nancial institutions 3,358 - (582) 2,776 1 of which goodwill 367 290 (29) 628 3

Property, plant and equipment and investment property 26,652 (551) 73 26,174 Intangible assets 3,783 (238) 18 3,563

of which intangible assets excluding mortgage servicing rights 3,751 (238) 18 3,531 3

Goodwill 8,487 (280) 29 8,236 Non-current assets held for sale(**) 498 - (498) - TOTAL ASSETS 2,040,836 (222,903) 7,622 1,825,555

The table below shows the differences between the accounting and prudential scopes of consolidation for each balance sheet item.