2018 Registration document and annual fi nancial report - BNP PARIBAS310
5 RISKS AND CAPITAL ADEQUACY PILLAR 3
5
Capital management and capital adequacy
➤ TABLE 14: CHANGE IN REGULATORY CAPITAL [Audited]
In millions of euros Phased- in
COMMON EQUITY TIER 1 (CET1) CAPITAL
1 January 2018 74,467
Common Equity Tier 1 capital: instruments and reserves 1,088
Capital instruments and the related share premium accounts 49
of which ordinary shares 49
Retained earnings (9)
Accumulated other comprehensive income (1,339)
Minority interests (amount allowed in consolidated CET1) (1,001)
Independently reviewed interim profi ts net of any foreseeable charge or dividend 3,387
Common Equity Tier 1 (CET1) capital: regulatory adjustments 675
of which additionnal value adjustments (176)
of which intangible assets and goodwill 655
of which net deferred tax assets depending on future profi ts excluding those arising from temporary differences 2
of which fair value reserves related to gains or losses on cash fl ow hedges 315
of which negative amounts resulting from the calculation of expected loss amounts 5
of which gains or losses on liabilities valued at fair value resulting from changes in own credit standing (190)
of which securitisation positions for which the Group has opted for the own funds deduction instead of a 1,250% risk-weight (2)
of which regulatory adjustments applied to Common Equity Tier 1 in respect of amounts subject to pre-CRR treatment (109)
of which regulatory adjustments relating to unrealised gains and losses 223
of which other regulatory adjustments (48)
31 December 2018 76,230
ADDITIONAL TIER 1 CAPITAL
1 January 2018 8,282
Additional Tier 1 (AT1) capital: instruments 64
Additional Tier 1 (AT1) capital: regulatory adjustments 341
Loans to credit or fi nancial institutions more than 10%-owned 334
Others 7
31 December 2018 8,687
TIER 2 CAPITAL
1 January 2018 10,556
Tier 2 (T2) capital: instruments and provisions 2,091
Tier 2 (T2) capital: regulatory adjustments (370)
Loans to credit or fi nancial institutions more than 10%-owned (312)
Others (57)
31 December 2018 12,278
