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2018 Registration document and annual fi nancial report - BNP PARIBAS444

5 RISKS AND CAPITAL ADEQUACY PILLAR 3

5

Appendix 2: Regulatory capital Detail

Appendix 2: Regulatory capital Detail

The table below is presented in the format required under Annex VI of Implementing Regulation (EU) No. 1423/2013 of 20 December 2013.

➤ REGULATORY CAPITAL ACCORDING TO ANNEX VI OF IMPLEMENTING REGULATION (EU) NO. 1423/2013

In millions of euros

31 December 2018 1 January 2018

Reference to table 9 NotesPhased- in

Transitional arrangements(*) Phased- in

Transitional arrangements(*)

Common Equity Tier 1 (CET1) capital: instruments and reserves

1 Capital instruments and the related share premium accounts 27,133 - 27,084 - 6 -

of which ordinary shares 27,133 - 27,084 - - -

2 Retained earnings 58,968 - 55,271 - - -

3

Accumulated other comprehensive income (and other reserves, to include unrealised gains and losses under the applicable accounting standards) 503 - 1,842 - 8 -

3a Funds for general banking risk - - - - - -

4

Amounts of qualifying items referred to in article 484 (3) and the related share premium accounts subject to phase out from CET1 - - - - - -

Public sector capital injections grandfathered until 1 January 2018 - - - - - -

5 Minority interests (amount allowed in consolidated CET1) 1,781 - 2,782 482 10 (1)

5a Independently reviewed interim profi ts net of any foreseeable charge or dividend 3,387 - 3,705 9 (2)

6 Common Equity Tier 1 (CET1) capital before regulatory adjustments 91,772 - 90,684 482 - -

Common Equity Tier 1 (CET1) capital: regulatory adjustments

7 Additional value adjustments (negative amount) (892) - (715) - - -

8 Intangible assets (net of related tax liability) (negative amount) (12,162) - (12,817) - 3 (3)

9 Empty set in the EU - - - - - -

10

Deferred tax assets that rely on future profi tability excluding those arising from temporary differences (net of related tax liability where the conditions in article 38 (3) are met) (negative amount) (527) 98 (529) 309 - -

11 Fair value reserves related to gains or losses on cash fl ow hedges (825) - (1,140) - - -

12 Negative amounts resulting from the calculation of expected loss amounts (242) - (247) 9 - -