BIC - 2019 Universal Registration Document

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS 6.1.

184

1. Consolidated income statement

185 186 187 189 190 191

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

STATUTORY AUDITOR'S REPORT ON THE CONSOLIDATED FINANCIAL 6.2. STATEMENTS

242

I.

Opinion

242 242 243 243 244

II.

Basis for Opinion

III. IV.

Justification of Assessments - Key Audit Matters

Specific verifications

V.

Report on Other Legal and Regulatory Requirements

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

244 244

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

246

1. Income statement

247 248 250 251 264

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.

265

I.

Opinion

265 265 265 266 267 267 267

II.

Basis for Opinion

III. IV.

Justification of Assessments - Key Audit Matters

Specific Verifications

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 6.5.

269

183

• BIC GROUP - 2019 UNIVERSAL REGISTRATION DOCUMENT •