2012 Registration document and annual financial report - BNP Paribas

CONSOLIDATED FINANCIAL STATEMENTS - YEAR ENDED 31 DECEMBER 201245.h Past-due loans, whether impaired or not, and related collateral or other guarantees 1505.i Debt securities and subordinated debt 1515.j Held-to-maturity financial assets 1545.k Current and deferred taxes 1555.l Accrued income/expense and other assets/liabilities 1565.m Investments in associates 1575.n Property, plant, equipment and intangible assets used in operations, investment property 1585.o Goodwill 1595.p Technical reserves of insurance companies 1615.q Provisions for contingencies and charges 1625.r Transfers of financial assets 164Note 6 Financing commitments and guarantee commitments 1656.a Financing commitments given or received 1656.b Guarantee commitments given by signature 1656.c Other Guarantee commitments 165Note 7 Salaries and employee benefits 1667.a Salary and employee benefit expenses 1667.b Post-employment benefits 1667.c Other long-term benefits 1717.d Termination benefits 1717.e Share-based payments 172Note 8 Additional information 1788.a Changes in share capital and earnings per share 1788.b Scope of consolidation 1878.c Change in the Group’s interest and minority interests in the capital and retained earningsof subsidiaries 1958.d Business combinations and loss of control 1968.e Compensation and benefits awarded to the Group’s corporate officers 1978.f Related parties 2078.g Balance sheet by maturity 2098.h Fair value of financial instruments carried at amortised cost 2108.i Contingent liabilities: legal proceeding and arbitration 2118.j Fees paid to the Statutory Auditors 21244.7 Statutory Auditors’ report on the consolidated financial statements 2142012 Registration document and annual financial report - BNP PARIBAS 103