BIC - 2020 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

279

MANAGEMENT COMPENSATION

284

NOTE 2

NOTE 14

ACCOUNTING PRINCIPLES, RULES ANDMETHODS

279

FINANCIAL INCOME

284

NOTE 15

NON-RECURRING INCOME AND EXPENSES

285

Notes sur le bilan

NOTE 16

INCOME TAX BREAKDOWN

285

NOTE 3

NON-CURRENT ASSETS

280

NOTE 17

TAX GROUPING

285

NOTE 4

DEPRECIATION AND AMORTIZATION

281

NOTE 18

MAIN INCREASES/DECREASES IN THE DEFERRED

NOTE 5

MATURITY OF RECEIVABLES AND PAYABLES

281

TAX BASIS

285

NOTE 6

INFORMATIONON RELATED PARTIES

282

Informations relatives au hors bilan

NOTE 7

SHORT-TERM FINANCIAL INVESTMENTS

282

NOTE 19

OFF-BALANCE SHEET FINANCIAL INSTRUMENTS

286

19-1 19-2 19-3

286 286 286

Currency derivatives Interest rate derivatives Commodities derivatives

NOTE 8

TRANSLATION ADJUSTMENTS

282

NOTE 9

SHAREHOLDERS’ EQUITY

282

NOTE 20

OFF-BALANCE SHEET COMMITMENTS

287

9-1 9-2

282 283

Share capital

Changes in Shareholders’ equity

20-1 20-2

Guarantees

287 287

Pension obligations

NOTE 10

PROVISIONS

283

Informations diverses

Notes sur le compte de résultat

NOTE 21

STOCKMARKET PRICE

287

NOTE 11

NET SALES BREAKDOWN

284

NOTE 22

EQUITY INVESTMENTS

288

NOTE 12

OTHER INCOME

284

22-1 22-2

Subsidiaries and equity interests

288 290

Analysis of movements in equity investments

278

• BIC GROUP - 2020 UNIVERSAL REGISTRATION DOCUMENT •