2012 Registration document and annual financial report - BNP Paribas

6INFORMATIONON THE PARENT COMPANY FINANCIAL STATEMENTSNotes to the parent company financial statementsUnder CRC Regulation 2008-17 dated 10 December 2008, financial instruments initially held for trading or available for sale can be reclassified as debtsecurities held to maturity.These reclassifications are summarised in the table below:In millions of eurosReclassificationdateAmount on thereclassificationdateCarryingvalue31 December 2012 31 December 2011Market ormodel valueCarryingvalueMarket ormodel valueSovereign bonds reclassified out of the"available for sale" portfolioTo debt securities held to maturity(Greek sovereign bonds) 30 June 2011 2, 085 0 0 768 699Financial assets reclassified out of thetrading portfolioTo debt securities held to maturity 1 October 2008 4, 404 1, 044 1, 004 1, 322 1, 266To debt securities held to maturity 30 June 2009 2, 760 1, 540 1, 564 1, 821 1, 793The following table shows the profit and loss items related to the reclassified assets, both as they were recorded during the period and as they wouldhave been recorded if the reclassification had not taken place.6In millions of eurosActualreclassification (1)2012 2011reclassification reclassification Total reclassification (1)Actual Pro forma for thePro forma forperiodthe period afterBeforeAfterafterProfit and loss items (before tax) 75 106 372 (1, 008) (636) (749)Revenues 79 131 372 215 587 532Of which Greek sovereign bonds 10 10 372 105 477 477Of which other fixed-income securities 69 121 110 110 55Gains (losses) on disposals of long-termInvestments (25) 24 24Of which other fixed-income securities (25) 24 24Cost of risk 21 (25) (1, 247) (1, 247) (1, 281)Of which Greek sovereign bonds (25) (25) (1, 281) (1, 281) (1, 281)Of which other fixed-income securities 46 34 34(1) Pro forma figures show what the contribution to profit in the period would have been if the instruments concerned had not been reclassified.3502012 Registration document and annual financial report - BNP PARIBAS