BIC - 2018 Registration document

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS 6.1.

188

1. Consolidated income statement

189 190 191 193 194 196

2. Consolidated statement of comprehensive income 3. Consolidated statement of financial position 4. Consolidated statement of changes in equity

5. Consolidated cash flow statement

6. Notes to the consolidAted financial statements

STATUTOTY AUDITORS' REPORT ON THE CONSOLIDATED FINANCIAL 6.2. STATEMENTS

247

I. Opinion

247 247 247 248 248

II. Basis for Opinion

III. Justification of Assessments - Key Audit Matters

IV. Specific verifications

V. Report on Other Legal and Regulatory Requirements

VI. Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements VII. Statutory Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements

248 249

PARENT COMPANY FINANCIAL STATEMENTS OF SOCIÉTÉ BIC (FRENCH GAAP) 6.3.

250

1. Income statement

251 252 254 255 269

2. Balance sheet

3. Cash flow statement

4. Notes to the parent company financial statements

5. Additional information on the parent company financial statements

STATUTORY AUDITORS' REPORT ON THE FINANCIAL STATEMENTS 6.4.

270

I.

Opinion

270 270 271 271 272 272 272

II.

Basis for Opinion

III.

Justification of Assessments - Key Audit Matters

Specific Verifications of the Management Report and of the Other Documents Provided to Shareholders IV.

V.

Report on Other Legal and Regulatory Requirements

Responsibilities of Management and Those Charged with Governance for the Financial Statements VI.

Statutory Auditors’ Responsibilities for the Audit of the Financial Statements VII.

STATUTORY AUDITORS' SPECIAL REPORT ON REGULATED AGREEMENTS AND 6.5. COMMITMENTS

274

187

• BIC GROUP - 2018 REGISTRATION DOCUMENT •