2012 Registration document and annual financial report - BNP Paribas

4CONSOLIDATEDFINANCIAL STATEMENTS - YEAR ENDED 31 DECEMBER 2012Profit and loss account for the year ended 31 December 2012The consolidated financial statements of the BNP Paribas Group are presented for the years ended 31 December 2012 and 31 December 2011. Inaccordance with Article 20.1 of Annex I of European Commission Regulation (EC) 809/2004, the consolidated financial statements for 2010 are providedin the registration document filed with the Autorité des marchés financiers on 9 March 2012 under number D.12-0145.4.1 Profit and loss account for the year ended31 December 20124In millions of eurosNotesYear to31 Dec. 2012Year to31 Dec. 2011Interest income 2.a 44,476 47,124Interest expense 2.a (22,731) (23,143)Commission income 2.b 12,601 13,695Commission expense 2.b (5,069) (5,276)Net gain/loss on financial instruments at fair value through profit or loss 2.c 3,312 3,733Net gain/loss on available-for-sale financial assets and other financial assetsnot measured at fair value 2.d 1,624 280Income from other activities 2.e 33,720 26,836Expense on other activities 2.e (28,861) (20,865)REVENUES 39,072 42,384Operating expense (25,007) (24,608)Depreciation, amortisation and impairment of property, plant and equipmentand intangible assets 5.n (1,543) (1,508)GROSS OPERATING INCOME 12,522 16,268Cost of risk 2.f (3,941) (6,797)OPERATING INCOME 8,581 9,471Share of earnings of associates 489 80Net gain on non-current assets 1,792 206Goodwill 5.o (490) (106)PRE-TAX INCOME 10,372 9,651Corporate income tax 2.g (3,059) (2,757)NET INCOME 7,313 6,894Net income attributable to minority interests 760 844NET INCOME ATTRIBUTABLE TO EQUITY HOLDERS 6,553 6,050Basic earnings per share 8.a 5.16 4.82Diluted earnings per share 8.a 5.15 4.811042012 Registration document and annual financial report - BNP PARIBAS