2021 Universal Registration Document

FINANCIAL STATEMENTS

Parent company financial statements of SOCIÉTÉ BIC (French GAAP)

4. NOTES TO THE PARENT COMPANY FINANCIAL STATEMENTS

NOTE 13

NOTE 1

MANAGEMENT COMPENSATION

276

MAIN AND SUBSEQUENT EVENTS

271

NOTE 14

NOTE 2

FINANCIAL INCOME

276

ACCOUNTING PRINCIPLES, RULES ANDMETHODS

271

NOTE 15

NON-RECURRING INCOME AND EXPENSES

277

Notes to the balance sheet

NOTE 16

INCOME TAX BREAKDOWN

277

NOTE 3

NON-CURRENT ASSETS

272

NOTE 17

TAX GROUPING

277

NOTE 4

DEPRECIATION AND AMORTIZATION

273

NOTE 18

MAIN INCREASES/DECREASES IN THE DEFERRED

NOTE 5

MATURITY OF RECEIVABLES AND PAYABLES

273

TAX BASIS

277

NOTE 6

INFORMATIONON RELATED PARTIES

274

Notes to the off-balance sheet commitments

NOTE 7

SHORT-TERM FINANCIAL INVESTMENTS

274

NOTE 19

OFF-BALANCE SHEET FINANCIAL INSTRUMENTS

278

19-1 19-2 19-3

Currency derivatives Interest rate derivatives Commodities derivatives

278 278 278

NOTE 8

TRANSLATION ADJUSTMENTS

274

NOTE 9

SHAREHOLDERS’ EQUITY

274

NOTE 20

OFF-BALANCE SHEET COMMITMENTS

279

9-1 9-2

Share capital

274 275

Changes in Shareholders’ equity

20-1 20-2

Guarantees

279 279

Pension obligations

NOTE 10

PROVISIONS

275

Other information

Notes to the income statement

NOTE 21

STOCKMARKET PRICE

279

NOTE 11

NET SALES BREAKDOWN

276

NOTE 22

EQUITY INVESTMENTS

280

NOTE 12

OTHER INCOME

276

22-1 22-2

Subsidiaries and equity interests

280 282

Analysis of movements in equity investments

270

• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •