Financial statements

Consolidated financial data

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

Explanatory notes to the consolidated financial statements

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 transactions under common control

2.5. Business combinations

2.6. Changes in presentation of financial data

2.7. Consolidation

2.8. Measurement of items denominated in foreign currencies

2.9. Interest income and expenses

2.10. Net fee and commission income

2.11. Dividend income

2.12. Net trading income

2.13. Result on investment activities

2.14. Other operating income and expenses

2.15. Income tax expense

2.16. Classification and measurement of financial assets and liabilities

2.17. Fixed assets held for sale

2.18. Investment properties

2.19. Intangible assets

2.20. Property, plant and equipment

2.21. Hedge accounting

2.22. Provisions

2.24. Financial guarantees

2.25. Employee benefits

2.27. Custody operations

2.28. 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. Asset and provision for deferred income tax

3i. Provision for the return of commission due to early repayment of the loan

3j. Provision for potential claims arising from legal proceedings related to loans in CHF

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 provision 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. Earnings per share

17. Cash and cash balances at central bank

18. Amounts due from other 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. Securities 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

30. Other assets

31. Amounts due to Central Bank

32. Amounts due to other banks

33. Amounts due to customers

34. Debt securities issued

35. Subordinated liabilities

36. Other liabilities

38. Deferred income tax

39. Discontinued operations

40. Share-based payments

41. Contingent liabilities

42. Collaterals

43. Fair value of financial assets and liabilities

44. Loan portfolio sale

45. Securitization

46. Custody operations

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

48. Supplementary capital and other capitals

49. Dividends paid

50. Distribution of retained earnings

51. Cash and cash equivalents

52. Additional information regarding the statement of cash flows

53. Related party transactions

54. Operating segments

55. Litigation and claims

56. Financial risk management

56.1. Financial instrument strategy

56.2. Credit risk

56.3. Counterparty risk

56.4. Market risk (interest rate risk in the trading book and currency risk)

56.5. Interest rate risk in the banking portfolio (ALM Treasury)

56.6. Liquidity risk

56.7. Operational risk

57. Capital adequacy management

58. Major events in BNP Paribas Bank Polska S.A. in 2020

59. Subsequent events

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