2012 Registration document and annual financial report - BNP Paribas

4CONSOLIDATEDFINANCIAL STATEMENTS - YEAR ENDED 31 DECEMBER 2012Notes to the financial statementsEntities with deferred tax assets recognised on tax loss carryforwards of more than EUR 100 million:In millions of euros 31 December 2012Statutory time limiton carryforwardsExpected recoveryperiodFortis Banque SA 2,451 unlimited 9 yearsBNP Paribas London branch 115 unlimited 3 yearsUkrSibbank 105 unlimited 10 yearsOthers 485TOTAL DEFERRED TAX ASSETS RELATING TO TAX LOSSCARRYFORWARDS 3,1565.l ACCRUED INCOME/EXPENSE AND OTHER ASSETS/LIABILITIESIn millions of euros 31 December 2012 31 December 2011Guarantee deposits and bank guarantees paid 52,602 44,832Settlement accounts related to securities transactions 13,005 18,9724Collection accounts 453 792Reinsurers' share of technical reserves 2,827 2,524Accrued income and prepaid expenses 4,982 2,996Other debtors and miscellaneous assets 25,490 23,424TOTAL ACCRUED INCOME AND OTHER ASSETS 99,359 93,540Guarantee deposits received 42,235 40,733Settlement accounts related to securities transactions 12,760 16,577Collection accounts 1,288 1,084Accrued expenses and deferred income 6,338 4,708Other creditors and miscellaneous liabilities 24,070 17,908TOTAL ACCRUED EXPENSES AND OTHER LIABILITIES 86,691 81,010The movement in “Reinsurers’ share of technical reserves” breaks down as follows:In millions of euros 31 December 2012 31 December 2011REINSURERS' SHARE OF TECHNICAL RESERVES AT START OF PERIOD 2,524 2,495Increase in technical reserves borne by reinsurers 3,470 1,463Amounts received in respect of claims and benefits passed on to reinsurers (3,166) (1,412)Effect of changes in exchange rates and scope of consolidation (1) (22)REINSURERS' SHARE OF TECHNICAL RESERVES AT END OF PERIOD 2,827 2,5241562012 Registration document and annual financial report - BNP PARIBAS