2012 Registration document and annual financial report - BNP Paribas

4CONSOLIDATEDFINANCIAL STATEMENTS - YEAR ENDED 31 DECEMBER 2012Notes to the financial statements➤ RELATED-PARTY PROFIT AND LOSS ITEMSIn millions of eurosConsolidatedentities underthe proportionatemethodYear to 31 Dec. 2012 Year to 31 Dec. 2011Consolidatedentities under theequity methodConsolidatedentities underthe proportionatemethodConsolidatedentities under theequity methodInterest income 134 146 145 93Interest expense (4) (28) (4) (45)Commission income 18 351 18 314Commission expense (57) (15) (60) (28)Services provided 1 34 1 72Services received - (63) - (96)Lease income 2 6 2 7TOTAL 94 431 102 3174Entities managing post-employment benefitplans offered to group employeesThe main post-employment benefits of the BNP Paribas Group areretirement bonus plans, and top-up defined-benefit and definedcontributionpension plans.In Belgium, BNP Paribas Fortis funds a number of pension schemesmanaged by AG Insurance in which the BNP Paribas Group has an 18.7%equity interest.In other countries, post-employment benefit plans are generally managedby independent fund managers or independent insurance companies,and occasionally by Group companies (in particular BNP Paribas AssetManagement, BNP Paribas Cardif, Bank of the West and First HawaiianBank). In Switzerland, a dedicated foundation manages pension plans forBNP Paribas Switzerland’s employees.At 31 December 2012, the value of plan assets managed by Groupcompanies or by companies over which the Group exercises significantinfluence was EUR 3, 420 million (EUR 3, 164 million at 31 December 2011).Amounts received relating to services provided by Group companies inthe year to 31 December 2012 totalled EUR 4.0 million, and mainly iscomposed of management and custody fees (EUR 4.1 million in 2011).2082012 Registration document and annual financial report - BNP PARIBAS