2018 Registration document and annual fi nancial report - BNP PARIBAS 507
6INFORMATION ON THE PARENT COMPANY FINANCIAL STATEMENTS 31 DECEMBER 2018
6
Statutory Auditors report on the fi nancial statements
Specifi c verifi cations
In accordance with professional standards applicable in France, we have also performed the specifi c verifi cations required by French legal and regulatory provisions.
Information given in the management report and in the other documents provided to the shareholders with respect to the Company s fi nancial position and the fi nancial statements
We have no matters to report as to the fair presentation and the consistency with the fi nancial statements of the information given in the Board of Directors management report and in the other documents provided to the shareholders with respect to the Company s fi nancial position and the fi nancial statements, with the exception of the following item.
Concerning the fair presentation and the consistency with the fi nancial statements of the disclosures provided in relation to the payment terms referred to in article D. 441-4 of the French Commercial Code, we have the following matter to report: as indicated, these disclosures do not include banking and related transactions as the Company considers that such disclosures are not within the scope of the information to be provided.
Report on corporate governance
We attest that the Board of Directors report on corporate governance sets out the information required by articles L.225-37-3 and L.225-37-4 of the French Commercial Code.
Concerning the information given in accordance with the requirements of article L.225-37-3 of the French Commercial Code relating to remuneration and benefi ts received by corporate offi cers and any other commitments made in their favour, we have verifi ed its consistency with the fi nancial statements or with the underlying information used to prepare these fi nancial statements, and, where applicable, with the information obtained by your Company from companies controlling it or controlled by it. Based on this work, we attest to the accuracy and fair presentation of this information.
Concerning the information given in accordance with the requirements of article L.225-37-5 of the French Commercial Code relating to those items your Company has deemed liable to have an impact in the event of a takeover bid or exchange offer, we have verifi ed its consistency with the underlying documents that were disclosed to us. Based on this work, we have no matters to report with regard to this information.
Other information
In accordance with French law, we have verifi ed that the required information concerning the purchase of investments and controlling interests and the identity of the shareholders and holders of the voting rights has been properly disclosed in the management report.
Informations résultant d autres obligations légales et réglementaires
Appointment of the Statutory Auditors
We were appointed Statutory Auditors of BNP Paribas SA by the Annual General Meetings held on 23 May 2006 for Deloitte & Associés, 26 May 1994 for PricewaterhouseCoopers Audit and 23 May 2000 for Mazars.
At 31 December 2018, Deloitte & Associés, PricewaterhouseCoopers Audit and Mazars were in the thirteenth, the twenty-fi fth and the nineteenth consecutive year of their engagement, respectively.
Responsibilities of management and those charged with governance for the fi nancial statements
Management is responsible for preparing fi nancial statements giving a true and fair view in accordance with French accounting principles, and for implementing the internal control procedures it deems necessary for the preparation of fi nancial statements that are free of material misstatement, whether due to fraud or error.
In preparing the fi nancial statements, management is responsible for assessing the Company s ability to continue as a going concern, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting, unless it expects to liquidate the Company or to cease operations.
The Financial Statements Committee is responsible for monitoring the fi nancial reporting process and the effectiveness of internal control and risk management systems, as well as, where applicable, any internal audit systems, relating to accounting and fi nancial reporting procedures.
The fi nancial statements were approved by the Board of Directors of BNP Paribas SA.
Responsibilities of the Statutory Auditors relating to the audit of the fi nancial statements
Objective and audit approach
Our role is to issue a report on the fi nancial statements. Our objective is to obtain reasonable assurance about whether the fi nancial statements as a whole are free of material misstatement. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with professional standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to infl uence the economic decisions taken by users on the basis of these fi nancial statements.
As specifi ed in article L.823-10-1 of the French Commercial Code, our audit does not include assurance on the viability or quality of the Company s management.
