BIC - 2020 Universal Registration Document

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS 6.1.

210

1. Consolidated income statement

211 212 213 215 216 217

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 AUDITORS' REPORT ON THE CONSOLIDATED FINANCIAL 6.2. STATEMENTS

269

I.

Opinion

269 269 270 270 271

II.

Basis for Opinion

III. IV.

Justification of Assessments - Key Audit Matters

Specific verifications

V.

Other Legal and Regulatory Verifications or Information

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.

271 271

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

273

1. Income statement

274 275 277 278 280 284 286 287 291 292 292 292 293 294 294 294 292

2. Balance sheet

3. Cash flow statement

4. Notes to the parent company financial statements

Notes to the balance sheet Notes to the income statement

Notes to the off-balance sheet commitments

Other information

5. Additional information on the parent company financial statements

STATUTORY AUDITORS’ REPORT ON THE FINANCIAL STATEMENTS 6.4.

I.

Opinion

II.

Basis for Opinion

III. IV.

Justification of Assessments - Key Audit Matters

Specific Verifications

V.

Other Legal and Regulatory Verifications or Information

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.

296

209

• BIC GROUP - 2020 UNIVERSAL REGISTRATION DOCUMENT •