2018 Registration document and annual fi nancial report - BNP PARIBAS 299

5RISKS AND CAPITAL ADEQUACY PILLAR 3

5

Capital management and capital adequacy

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)

LIABILITIES

Deposits from central banks 1,354 - - 1,354

Financial instruments at fair value through profi t or loss

Securities 75,189 - - 75,189

Deposits and repurchase agreements 204,039 - - 204,039

Issued debt securities 54,908 (3,787) - 51,121

of which liabilities qualifi ng for Tier 1 capital 205 - - 205 4

of which liabilities qualifying for Tier 2 capital 116 - - 116 5

Derivative fi nancial instruments 225,804 295 (59) 226,040

Derivatives used for hedging purposes 11,677 (5) 66 11,738

Financial liabilities at amortised cost

Deposit from credit institutions 78,915 (5,938) 547 73,524

Deposit from customers 796,548 1,033 5,456 803,037

Debt securities 151,451 3,391 1,311 156,153

Subordinated debt 17,627 (1,689) 28 15,966

of which liabilities qualifi ng for Tier 1 capital - - - - 4

of which liabilities qualifying for Tier 2 capital 15,454 - - 15,454 5

Remeasurement adjustment on interest-rate risk hedged portfolios 2,470 - - 2,470

Current and deferred tax liabilities 2,255 (125) 75 2,205

Accrued expenses and other liabilities 89,562 (2,016) 194 87,740

Technical reserves and other insurance liabilities 213,691 (213,691) - -

Provisions for contingencies and charges 9,620 (264) 4 9,360

Liabilities associated to non-current assets held for sales(**) - - - -

TOTAL LIABILITIES 1,935,110 (222,796) 7,622 1,719,936

Share capital, additional paid-in capital and retained earnings 93,431 16 4 93,451 6

Net income for the period attributable to shareholders 7,526 - (4) 7,522 9

Total capital, retained earnings and net income for the period attributable to shareholders 100,957 16 - 100,973

Changes in assets and liabilities recognised directly in equity 510 (7) - 503

Shareholders equity 101,467 9 - 101,476

Minority interests 4,259 (116) - 4,143

TOTAL CONSOLIDATED EQUITY 105,726 (107) - 105,619

TOTAL LIABILITIES AND EQUITY 2,040,836 (222,903) 7,622 1,825,555

(*) Adjustment of jointly controlled entities under proportional consolidation for prudential purposes, consolidated using the equity method in the accounting scope.

(**) The accounts Non-current assets held for sales and Liabilities associated to non-current assets held for sales are allocated to their original account in the prudential balance-sheet.