2018 Registration document and annual fi nancial report - BNP PARIBAS 503

6INFORMATION ON THE PARENT COMPANY FINANCIAL STATEMENTS 31 DECEMBER 2018

6

Statutory Auditors report on the fi nancial statements

6.6 Statutory Auditors report on the fi nancial statements

Deloitte & Associés

6, place de la Pyramide 92908 Paris La Défense Cedex

PricewaterhouseCoopers Audit

63, rue de Villiers 92208 Neuilly-sur-Seine Cedex

Mazars

61, rue Henri Regnault 92400 Courbevoie

For the year ended 31 December 2018

This is a free translation into English of the Statutory Auditors report issued in French and is provided solely for the convenience of English speaking readers. This report includes information specifi cally required by European regulations or French law, such as information about the appointment of Statutory Auditors. This report should be read in conjunction with, and construed in accordance with, French law and professional auditing standards applicable in France.

To the Shareholders, BNP Paribas SA 16 boulevard des Italiens 75009 PARIS

Opinion

In compliance with the engagement entrusted to us by your Annual General Meeting, we have audited the accompanying fi nancial statements of BNP Paribas SA for the year ended 31 December 2018.

In our opinion, the fi nancial statements give a true and fair view of the assets and liabilities and of the fi nancial position of the Company at 31 December 2018 and of the results of its operations for the year then ended in accordance with French accounting principles.

The audit opinion expressed above is consistent with our report to the Financial Statements Committee.

Basis for opinion

Audit framework

We conducted our audit in accordance with professional standards applicable in France. We believe that the audit evidence we have obtained is suffi cient and appropriate to provide a basis for our opinion.

Our responsibilities under these standards are further described in the Responsibilities of the Statutory Auditors relating to the audit of the fi nancial statements section of our report.

Independence

We conducted our audit engagement in compliance with the independence rules applicable to us for the period from 1 January 2018 to the date of our report and, in particular, we did not provide any non audit services prohibited by article 5(1) of Regulation (EU) No 537/2014 or the French Code of Ethics (Code de déontologie) for Statutory Auditors.

Justifi cation of assessments Key audit matters

In accordance with the requirements of articles L.823-9 and R.823-7 of the French Commercial Code (Code de commerce) relating to the justifi cation of our assessments, we inform you of the key audit matters relating to the risks of material misstatement that, in our professional judgement, were the most signifi cant in our audit of the fi nancial statements, as well as how we addressed those risks.

These matters were addressed as part of our audit of the fi nancial statements as a whole, and therefore contributed to the opinion we formed as expressed above. We do not provide a separate opinion on specifi c items of the fi nancial statements.