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

1. General information about the BNP PARIBAS S.A. CAPITAL GROUP

2.1. Basis for preparation of the consolidated financial statements