BIC - 2019 Universal Registration Document

FINANCIAL STATEMENTS

Parent company financial statements of SOCIÉTÉ BIC (French GAAP)

4. NOTES TO THE PARENT COMPANY FINANCIAL STATEMENTS

NOTE 1

NOTE 13

MAIN EVENTS

252

MANAGEMENT COMPENSATION

257

NOTE 2

NOTE 14

ACCOUNTING PRINCIPLES, RULES ANDMETHODS

252

FINANCIAL INCOME

257

NOTE 15

NON-RECURRING INCOME AND EXPENSES

258

Notes to the balance sheet

NOTE 17

TAX GROUPING

258

NOTE 3

NON-CURRENT ASSETS

253

NOTE 4

DEPRECIATION AND AMORTIZATION

254

NOTE 18

MAIN INCREASES/DECREASES IN THE DEFERRED TAX

BASIS

258

NOTE 5

MATURITY OF RECEIVABLES AND PAYABLES

254

Notes to the off-balance sheet commitments

NOTE 6

INFORMATIONON RELATED PARTIES

255

NOTE 19

OFF-BALANCE SHEET FINANCIAL INSTRUMENTS

259

Currency derivatives 19-1 Interest rate derivatives 19-2

259 259

NOTE 7

SHORT-TERM FINANCIAL INVESTMENTS

255

NOTE 20

NOTE 8

OFF-BALANCE SHEET COMMITMENTS

260

TRANSLATION ADJUSTMENTS

255

Guarantees 20-1

260 260

NOTE 9

SHAREHOLDERS’ EQUITY

255

Pension obligations 20-2

9-1 9-2

Share capital

255 256

Other information

Changes in Shareholders’ equity

NOTE 10

PROVISIONS

256

NOTE 21

STOCKMARKET PRICE

260

NOTE 22

EQUITY INVESTMENTS

261

Notes to the income statement

Subsidiaries and equity interests 22-1

261 263

Analysis of movements in equity investments 22-2

NOTE 11

NET SALES BREAKDOWN

257

NOTE 12

OTHER INCOME

257

251

• BIC GROUP - 2019 UNIVERSAL REGISTRATION DOCUMENT •