2007 REGISTRATION DOCUMENT

CONSOLIDATED FINANCIAL STATEMENTS5< Contents >5.g Held-to-maturity financial assets 1605.h Current and deferred taxes 1605.i Accrued income/expense and other assets/liabilities 1615.j Investments in associates 1625.k Property, plant and equipment and intangible assets used in operations, investment property 1635.k.1 Investment property 1635.k.2 Intangible assets 1635.k.3 Depreciation, amortisation and impairment 1635.l Goodwill 1635.m Technical reserves of insurance companies 1645.n Provisions for contingencies and charges 165Note 6. Financing commitments and guarantee commitments 1666.a Financing commitments 1666.b Guarantee commitments 1666.c Customer securitisation programmes 167Note 7. Salaries and employee benefi ts 1687.a Salary and employee benefit expenses 1687.b Employee benefit obligations 1687.c Share-based payment 171Note 8. Additional Information 1758.a Changes in share capital and earnings per share 1758.b Scope of consolidation 1828.c Business combinations 2078.d Related parties 2108.e Balance sheet by maturity 2188.f Fair value of financial instruments carried at amortised cost 2191234565.6 Statutory Auditors’ report on the consolidated financial statements 22178910112007 Registration document - BNP PARIBAS 109