2012 Registration document and annual financial report - BNP Paribas

6INFORMATIONON THE PARENT COMPANY FINANCIAL STATEMENTSNotes to the parent company financial statementsMeasurement of investments in non-consolidated undertakings and equity securities held for long-term investmentInvestments in non-consolidated undertakings and equity securities held for long-term investment are measured at value in use based on a multi-criteriaapproach as described in notes 1 and 4.e to the financial statements. As part of our assessment of these estimates, we examined the assumptionsunderlying the determination of value in use for the main portfolio lines.Provisions for employee benefitsBNP Paribas raises provisions to cover its employee benefit obligations, as described in notes 1, 4.j and 6.b to the financial statements. We examinedthe method adopted to measure these obligations, as well as the main assumptions and inputs used.These assessments were made as part of our audit of the financial statements, taken as a whole, and therefore contributed to the opinion we formedwhich is expressed in the first part of this report.III – Specific verifications and informationIn accordance with professional standards applicable in France, we have also performed the specific verifications required by French law.We have no matters to report as to the fair presentation and the consistency with the financial statements of the information given in the managementreport of the Board of Directors, and in the documents addressed to the shareholders with respect to the financial position and the financial statements.Concerning the information given in accordance with the requirements of article L.225-102-1 of the French Commercial Code relating to remuneration andbenefits received by corporate officers and any other commitments made in their favour, we have verified its consistency with the financial statements,or with the underlying information used to prepare these financial statements and, where applicable, with the information obtained by your Companyfrom companies controlling it or controlled by it. Based on this work, we attest to the accuracy and fair presentation of this information.In accordance with French law, we have verified that the required information concerning the purchase of investments and controlling interests andthe identity of shareholders and holders of the voting rights has been properly disclosed in the management report.Neuilly-sur-Seine and Courbevoie, 8 March 2013The Statutory Auditors6Deloitte & AssociésDamien LeurentPricewaterhouseCoopers AuditEtienne BorisMazarsHervé Hélias3742012 Registration document and annual financial report - BNP PARIBAS