2018 Registration document and annual fi nancial report - BNP PARIBAS 483
6INFORMATION ON THE PARENT COMPANY FINANCIAL STATEMENTS 31 DECEMBER 2018
6
Notes to the parent company fi nancial statements
3.h OTHER ASSETS AND LIABILITIES
In millions of euros, at 31 December 2018 31 December 2017
Options purchased 77,561 92,139
Settlement accounts related to securities transactions 786 3,598
Deferred tax-assets 888 978
Miscellaneous assets 55,181 50,066
OTHER ASSETS 134,416 146,781
Options sold 71,928 87,761
Settlement accounts related to securities transactions 884 2,916
Liabilities related to securities transactions 136,966 114,661
Deferred tax-liabilities 103 25
Miscellaneous liabilities 42,985 41,154
OTHER LIABILITIES 252,866 246,517
Under Miscellaneous liabilities , BNP Paribas SA s trade payables of BNP Paribas amount to EUR 97.4 million at 31 December 2018 and break down as follows, pursuant to article D441-4 of the French Commercial Code.
Invoices received, due and outstanding at the year-end
0 days (indicative) 1 to 30 days 31 to 60 days 61 to 90 days
90 days and over
Total (1 day and more)
Total invoices concerned, including taxes (in millions of euros) 14.8 26.0 16.5 6.1 34.0 82.6
Percent of total purchases for the year, including taxes 0.27% 0.48% 0.31% 0.11% 0.63% 1.53%
Number of invoices concerned 2,023 5,490
Information related to invoices received and presented in the table above does not include banking and related transactions. The payment terms used are the statutory terms. Customer advances outside the scope of banking and related transations are mainly loans to BNP Paribas Group entities. For amounts due to and from customers of BNP Paribas SA for banking and related transactions which are not shown in the table above, the remaining term of the sources and uses of funds is presented in Note 6.e.
3.i ACCRUED INCOME
In millions of euros, at 31 December 2018 31 December 2017
Remeasurement of currency instruments and derivatives 53,462 49,901
Accrued income 10,539 9,927
Collection accounts 271 362
Other accrued income(1) 6,960 11,063
ACCRUED INCOME 71,232 71,253
Remeasurement of currency instruments and derivatives 46,499 42,854
Accrued expenses 12,233 14,783
Collection accounts 2,331 425
Other accrued expenses(1) 7,241 12,556
ACCRUED EXPENSES 68,304 70,618
(1) Transactions on trading securities are recognised on the settlement date, whereas they were previously recorded on the transaction date. The comparable net balances at 31 December 2017 would have been EUR 7,518 million for other accrued income and EUR 9,943 million for other accrued expenses , respectively.
