Notes

Selected consolidated financial data

Consolidated statement of profit or loss

Consolidated statement of other comprehensive income

Consolidated statement of financial position

Consolidated statement of changes in equity

Consolidated statement of cash flows

1. General information about BNP Paribas Bank Polska S.A. Capital Group

2. Accounting principles applied for the purpose of preparation of the consolidated financial statements

2.1. Basis for preparation of the consolidated financial statements

2.2. Going concern

2.3. Statement of compliance with IFRS

2.4. Recognition of jointly controlled operations

2.5. Business combinations

2.6. Changes to accounting principles (policy)

2.7. Sale of the organised part of the enterprise

2.8. Settlement of acquisition of the Core Business of Raiffeisen Bank Polska S.A.

2.9. Consolidation

2.10. Measurement of items denominated in foreign currencies

2.11. Interest income and expenses

2.12. Net fee and commission income

2.13. Dividend income

2.14. Net trading income

2.15. Result on investment activities

2.16. Other operating income and expenses

2.17. Income tax expense

2.18. Classification and measurement of financial assets and liabilities

2.19. Fixed assets available for sale

2.20. Investment properties

2.21. Intangible assets

2.22. Property, plant and equipment

2.23. Hedge accounting

2.24. Provisions

2.26. Financial guarantees

2.27. Employe benefits

2.29. Custody operations

2.30. Cash and cash equivalents

3a Impairment of financial assets

3b Classification of financial instruments

3c Fair value of derivative instruments

3e Impairment of fixed assets

3f Provisions for retirement, disability and post-mortem benefit obligations

3g Restructuring provision

3h Deferred tax provision

3i Provision for reimbursement due to early payment of a loan

3j Provision for potential claims resulting from proceedings related to CHF loan agreements

4. Net interest income

5. Net fee and commission income

6. Dividend income

7. Net trading income

8. Result on investment activities

9. Net impairment allowances on financial assets and provisions on contingent liabilities

10. General administrative costs

11. Personnel expenses

12. Depreciation and amortization

13. Other operating income

14. Other operating expenses

15. Income tax expense

16. Earning per share

17. Cash and balances at central bank

18. Amounts due from banks

19. Derivative financial instruments

20. Hedge accounting

21. Loans and advances to customers measured at amortised cost

22. Loans and advances to customers measured at fair value through profit or loss

23. Securities measured at amortised cost

24. Financial instruments measured at fair value through profit or loss

25. Securities measured at fair value through other comprehensive income

26. Investment properties

27. Intangible assets

28. Property, plant and equipment

29. Other assets

30. Amounts due to banks

31. Amounts due to customers

32. Debt securities issued

33. Subordinated liabilities

34. Other liabilities

36. Deferred income tax

37. Discontinued operations

38. Share-based payments

39. Contingent liabilities

40. Collaterals

41. Fair value of financial assets and liabilities

42. Securitization and loan portfolio sale

44. Custody operations

45. The shareholder’s structure of BNP Paribas Bank Polska S.A.

46. Supplementary capital and other capitals

47. Dividends paid

48. Distribution of retained earnings

49. Cash and cash equivalents

50. Additional information regarding the statement of cash flows

51. Related party transactions

52. Operating segments

53. Financial risk management

53.1. Financial instrument strategy

53.2. Credit risk

53.3. Market risk and ALM (asset and liabilities management)

53.4. Liquidity risk

53.5. Country and counterparty risk

53.6. Operational risk

54. Capital adequacy management

55. Major events in BNP Paribas Bank Polska S.A. in 2019

56. Subsequent events

Financial ratios

Annual report 2019

Separate statement of profit or loss