2012 Registration document and annual financial report - BNP Paribas

4CONSOLIDATEDFINANCIAL STATEMENTS - YEAR ENDED 31 DECEMBER 201241.c.11 Financial assets and liabilities designated at fair value through profitor loss (fair value option) 1191.c.12 Income and expenses arising from financial assets and financial liabilities 1191.c.13 Cost of risk 1191.c.14 Derecognition of financial assets and financial liabilities 1191.c.15 Offsetting financial assets and financial liabilities 1191.d Accounting standards specific to insurance business 1201.d.1 Assets 1201.d.2 Liabilities 1201.d.3 Profit and loss account 1201.e Property, plant, equipment and intangible assets 1201.f Leases 1211.f.1 Lessor accounting 1211.f.2 Lessee accounting 1221.g Non-current assets held for sale and discontinued operations 1221.h Employee benefits 1221.i Share-based payment 1231.j Provisions recorded under liabilities 1241.k Current and deferred taxes 1241.l Cash flow statement 1241.m Use of estimates in the preparation of the financial statements 124Note 2 Notes to the profit and loss account for the year ended 31 December 2012 1262.a Net interest income 1262.b Commission income and expense 1262.c Net gain/loss on financial instruments at fair value through profit or loss 1272.d Net gain/loss on available-for-sale financial assets and other financial assetsnot measured at fair value 1272.e Net income from other activities 1282.f Cost of risk 1282.g Corporate income tax 130Note 3 Segment information 130Note 4 Exposure to sovereign risk 133Note 5 Notes to the balance sheet at 31 December 2012 1395.a Financial assets, financial liabilities and derivatives at fair value through profit or loss 1395.b Derivatives used for hedging purposes 1415.c Available-for-sale financial assets 1415.d Measurement of the fair value of financial instruments 1425.e Reclassification of financial instruments initially recognised at fair value through profit orloss held for trading purposes or as available-for-sale assets 1465.f Interbank and money-market items 1485.g Customer items 1481022012 Registration document and annual financial report - BNP PARIBAS