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 the BNP PARIBAS 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
2.23. Leases
2.24. Financial guarantees
2.25. Employee benefits
2.26. Capital
2.27. Custody operations
2.28. Cash and cash equivalents
3. Estimates
3a. Impairment of financial assets
3b. Classification of financial instruments
3c. Fair value of derivative instruments
3d. Fair value of securities
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 (Including result on foreign exchange)
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
29. Leasing
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
37. Provisions
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 2021
59. Subsequent events
