2018 REGISTRATION DOCUMENT AND ANNUAL FINANCIAL REPORT

2018 Registration document and annual fi nancial report - BNP PARIBAS572

7 A COMMITTED BANK: INFORMATION CONCERNING THE ECONOMIC, SOCIAL, CIVIC AND ENVIRONMENTAL RESPONSIBILITY OF BNP PARIBAS

Report by one of the Statutory Auditors, appointed as an independent third party, on the consolidated non-fi nancial information statement included in the group management report

7.9 Report by one of the Statutory Auditors, appointed as an independent third party, on the consolidated non-fi nancial information statement included in the group management report

For the year ended 31 December 2018

This is a free translation into English of the Statutory Auditor s report issued in French and is provided solely for the convenience of English speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France.

To the Shareholders,

In our capacity as Statutory Auditor of BNP Paribas (hereinafter the entity ), appointed as an independent third party and certifi ed by COFRAC under number 3-1060 rév.2 (whose scope is available at www.cofrac.fr), we hereby report to you on the consolidated non fi nancial information statement for the year ended 31 December 2018 (hereinafter the Statement ), included in the group management report pursuant to the legal and regulatory provisions of articles L.225-102-1, R.225-105 and R.225-105-1 of the French Commercial Code (Code de commerce).

THE ENTITY S RESPONSIBILITY

Pursuant to legal and regulatory requirements, the Board of Directors is responsible for preparing the Statement, which must include a presentation of the business model, a description of the principal non-fi nancial risks, a presentation of the policies implemented in light of those risks and the outcome of said policies, including key performance indicators .

The Statement has been prepared in accordance with the entity s procedures (hereinafter the Guidelines ), the main elements of which are presented in the Statement and available on request from the entity s head offi ce .

INDEPENDENCE AND QUALITY CONTROL

Our independence is defi ned by the provisions of article L.822-11-3 of the French Commercial Code and the French Code of Ethics (Code de déontologie) of our profession. In addition, we have implemented a system of quality control including documented policies and procedures regarding compliance with the ethical requirements, French professional standards and applicable legal and regulatory requirements .

RESPONSIBILITY OF THE STATUTORY AUDITOR, APPOINTED AS AN INDEPENDENT THIRD PARTY

On the basis of our work, our responsibility is to provide a reasoned opinion expressing a limited assurance conclusion on:

■ the consistency of the Statement with the provisions of article R.225- 105 of the French Commercial Code;

■ the fairness of the information provided in accordance with article R.225 105 I, 3 and II of the French Commercial Code, i.e., the outcome of the policies, including key performance indicators, and the measures implemented in light of the principal risks (hereinafter the Information ).

However, it is not our responsibility to comment on:

■ the entity s compliance with other applicable legal and regulatory provisions, in particular the French duty of care law and anti- corruption and tax evasion legislation;

■ the consistency of products and services with the applicable regulations.