2021 Universal Registration Document

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS 6.1.

202

1. Consolidated income statement

203 204 205 207 208 209

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

261

I.

Opinion

261 261 261 262 262

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.

263 263

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

265

1. Income statement

266 267 269 270 272 276 278 279 283 284 284 284 285 286 286 286 284

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.

288

201

• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •