2012 Registration document and annual financial report - BNP Paribas

CONSOLIDATED FINANCIAL STATEMENTS - YEAR ENDED 31 DECEMBER 2012Notes to the financial statements431/12/2012 31/12/2011Voting InterestVoting InterestName Country Method (%) (%) Ref Method (%) (%) RefBanco Cetelem Argentina SA Argentina Full 100% 100% Full 100% 100%Banco Cetelem SA Spain Full 100% 100% Full 100% 100%Banco de Servicios Financieros SA Argentina Equity 39.9% 39.9% Equity 39.9% 39.9% E1BGN Mercantil E Servicos Limitada Brazil Equity* 100% 100% E1Bieffe 5 SPA Italy Full 100% 100% Full 100% 100% V1BNP Paribas Personal Finance France Full 100% 100% Full 100% 100%BNP Paribas Personal Finance EAD Bulgaria Full 100% 100% Full 100% 100%BNP Paribas Personal Finance BV Netherlands Full 100% 100% Full 100% 100%BNP Paribas Personal Finance SA de CV Mexico Full 100% 100% Full 100% 100%BNP Paribas Vostok LLC Russia Equity 30.0% 30.0% V2 Full 100% 100%Cafi neo France Full (1) 51.0% 50.8% Full (1) 51.0% 50.8%Carrefour Banque France Equity 39.2% 39.2% Equity 39.2% 39.2%Carrefour Promotora de Vendas eParticipaçoes (CPVP) LimitadaBrazil S2 Equity 40.0% 40.0%Cetelem Algérie Algeria Equity* 100% 100% D1 Full 100% 100%Cetelem America Ltda Brazil Full 100% 100% Full 100% 100%Cetelem Benelux BV Netherlands S1 Full 100% 100%Cetelem Brasil SA Brazil Full 100% 100% Full 100% 100%CzechCetelem CR ASRepublicFull 100% 100% Full 100% 100%Cetelem IFN Romania Full 100% 100% Full 100% 100%Cetelem Latin America HoldingParticipaçoes LtdaBrazil Full 100% 100% Full 100% 100%Cetelem Slovensko AS Slovakia Full 100% 100% Full 100% 100%Cetelem Thailande Thailand S2CMV Médiforce France Full (1) 100% 100% Full (1) 100% 100%Cofi ca Bail France Full (1) 100% 100% Full (1) 100% 100%Cofi plan France Full (1) 100.0% 100.0% Full (1) 100.0% 100.0%Commerz Finanz Germany Full 50.1% 50.1% Full 50.1% 50.1%Cosimo France Full 100% 100% Full 100% 100% E1Credirama SPA Italy Equity* 51.0% 51.0% Equity* 51.0% 51.0% V1 &D1Credisson Holding Ltd. Cyprus S1 Full 100% 100%Crédit Moderne Antilles Guyane France Full (1) 100% 100% Full (1) 100% 100%Crédit Moderne Océan Indien France Full (1) 97.8% 97.8% Full (1) 97.8% 97.8%Direct Services Bulgaria Full 100% 100% Full 100% 100%Domofi nance France Full (1) 55.0% 55.0% Full (1) 55.0% 55.0%Effi co France Full 100% 100% Full 100% 100%Effi co Iberia SA Spain Full 100% 100% Full 100% 100%Effi co Portugal Portugal Equity* 100% 100% Equity* 100% 100%Eos Aremas Belgium SA Belgium Equity 50.0% 37.4% Equity 50.0% 37.4%Eurocredito EFC SA Spain Full 100% 100% Full 100% 100%Facet France Full (1) 100% 100% Full (1) 100% 100%Fidem France Full (1) 51.0% 51.0% Full (1) 51.0% 51.0%Fimestic Expansion SA Spain Full 100% 100% Full 100% 100%Finalia Belgium Full 100% 74.9% V1 Full 51.0% 38.2%Findomestic Banca SPA Italy Full 100% 100% Full 100% 100% V1Findomestic Banka AD Serbia Full 100% 100% Full 100% 100% V1LaSer - Cofi noga (Groupe) France Prop. 50.0% 50.0% Prop. 50.0% 50.0%Leval 20 France Full 100% 100% E1Loisirs Finance France Full (1) 51.0% 51.0% Full (1) 51.0% 51.0%Magyar Cetelem Bank Zrt. Hungary Full 100% 100% Full 100% 100%Natixis Financement France S2 Equity 33.0% 33.0%Nissan Finance Belgium NV Belgium Full 100% 75.4% V2 Full 100% 77.3%Norrsken Finance France Full (1) 51.0% 51.0% Full (1) 51.0% 51.0%Prestacomer SA de CV Mexico Full 100% 100% Full 100% 100%Prêts et Services SAS France Full (1) 100% 100% Full (1) 100% 100%Projeo France Full (1) 51.0% 51.0% Full (1) 51.0% 51.0%Servicios Financieros Carrefour EFC Spain Equity 37.3% 39.9% Equity 37.3% 39.9%Changes in the scope of consolidationNew entries (E) in the scope of consolidationE1 Passing qualifying thresholds as defi ned by the Group (cf. note 1.b)E2 IncorporationE3 Purchase or change of controlRemovals (S) from the scope of consolidationS1 Cessation of activity (including dissolution, liquidation)S2 Disposal, loss of control or loss of signifi cant infl uenceS3 Entities removed from the scope because < qualifying thresholds (cf. note 1.b)S4 Merger, Universal transfer of assets and liabilitiesVariance(V) in voting or ownership interestV1 Additional purchaseV2 Partial disposalV3 DilutionV4 Increase in %31/12/2012 31/12/2011Interest(%) RefName Country MethodVoting(%)Interest(%) Ref MethodVoting(%)Submarino Finance Promotora deCredito LimitadaBrazil S2 Prop. 50.0% 50.0%Sundaram Home Finance Ltd. India Equity* 49.9% 49.9% Equity* 49.9% 49.9% D1TEB Tuketici Finansman AS Turkey Full 92.8% 91.0% Full 92.8% 91.0% V1UCB Ingatlanhitel RT Hungary Full 100% 100% Full 100% 100%UCB Suisse Switzerland Full 100% 100% Full 100% 100%Union de Creditos Inmobiliarios - UCISpain Prop. 50.0% 50.0% Prop. 50.0% 50.0%(Groupe)Von Essen GmbH & Co. KG BankgesellschaftGermany Full 100% 74.9% Full 100% 74.9%Special Purpose EntitiesAutonoria 2012 - 1 et 2 France Full - - E2Domos 2011 - A et B France Full - - Full - - E2FCC Retail ABS Finance - Noria 2008 France S1 Full - -FCC Retail ABS Finance - Noria 2009 France Full - - Full - -FCC Domos 2008 France Full - - Full - -FCC Master Domos France S1 Full - -FCC Master Domos 5 France S1FCC UCI 5-18 Spain Prop. - - Prop. - -FCC UCI 19 Spain S1Fundo de Investimento EM DireitosBrazil Full - - Full - -Creditorios BGN LifeFundo de Investimento EM DireitosCreditorios BGN PremiumBrazil S1 Full - -Phedina Hypotheken 2010 BV Netherlands Full - - Full - -Phedina Hypotheken 2011-I BV Netherlands Full - - Full - - E2Viola Finanza SRL Italy Full - - Full - -International Retail BankingRetail Banking in the United States of America1897 Services Corporation USA Full 100% 100% Full 100% 100%521 South Seventh Street LLC USA S1 Full 69.2% 69.2%BancWest Corporation USA Full 100% 100% Full 100% 100%Bancwest Investment Services, Inc. USA Full 100% 100% Full 100% 100%Bank of the West Business ParkAssociation LLCUSA Full 38.0% 38.0% Full 38.0% 38.0%Bank of the West USA Full 100% 100% Full 100% 100%Bishop Street Capital ManagementCorporationUSA Full 100% 100% Full 100% 100%BW Insurance Agency, Inc. USA Full 100% 100% Full 100% 100%BW Leasing, Inc. USA S1 Full 100% 100%Center Club, Inc. USA Full 100% 100% Full 100% 100%CFB Community DevelopmentCorporationUSA Full 100% 100% Full 100% 100%Claas Financial Services LLC USA Full 75.9% 62.5% V2 Full 75.9% 63.6%Commercial Federal AffordableHousing, Inc.USA Full 100% 100% Full 100% 100%Commercial Federal CommunityDevelopment CorporationUSA Full 100% 100% Full 100% 100%Commercial Federal InsuranceCorporationUSA Full 100% 100% Full 100% 100%Commercial Federal InvestmentService Inc.USA Full 100% 100% Full 100% 100%Commercial Federal Realty InvestorsCorporationUSA Full 100% 100% Full 100% 100%Commercial Federal ServiceCorporationUSA Full 100% 100% Full 100% 100%Community Service, Inc. USA Full 100% 100% Full 100% 100%Equity Lending Inc. USA Full 100% 100% Full 100% 100%Essex Credit Corporation USA Full 100% 100% Full 100% 100%FHB Guam Trust Co. USA Full 100% 100% Full 100% 100% E2FHL Lease Holding Company Inc. USA S1 Full 100% 100%FHL SPC One, Inc. USA Full 100% 100% Full 100% 100%First Bancorp USA Full 100% 100% Full 100% 100%First Hawaiian Bank USA Full 100% 100% Full 100% 100%First Hawaiian Leasing, Inc. USA Full 100% 100% Full 100% 100%First National Bancorporation USA Full 100% 100% Full 100% 100%First Santa Clara Corporation USA Full 100% 100% Full 100% 100%Liberty Leasing Company USA Full 100% 100% Full 100% 100%Equity * Simplifi ed consolidation by the equity method (non-material entities) (cf. note 1.b)MiscellaneousD1 Consolidation method change not related to fl uctuation in voting or ownership interestD2 111 Construction-Sale Companies (Real Estate programs) of which 103 fully and 8 proportionally consolidatedD3 The Klé pierre g roup was fully consolidated until 14 March 2012, then, following the partial disposal of the interest of BNPParibas Group, the Klé pierre g roup has been consolidated under the equity method (cf. note 8.d.)Prudential scope of consolidation(1) French subsidiaries whose regulatory supervision falls within the scope of the consolidated Group, in accordance witharticle 4.1 of CRBF regulation 2000.03.(2) Entities excluded from prudential scope of consolidation(3) Entities consolidated under the equity method for prudential purposes .42012 Registration document and annual financial report - BNP PARIBAS 189