2007 REGISTRATION DOCUMENT

5 ProfitCONSOLIDATED FINANCIAL STATEMENTSand loss account for the year ended 31 December 2007< Contents >Prepared in accordance with International Financial Reporting Standards as adapted by the European Union.The consolidated financial statements of the BNP Paribas Group are presented for the years ended 31 December 2007 and 31 December 2006. In accordancewith Article 20.1 of Annex I of European Commission Regulation (EC) 809/2004, the consolidated financial statements for 2005 are provided in theregistration document filed with the Autorité des marches financiers on 7 March 2007 under number D.07-0151.15.1 Profit and loss account for the year ended31 December 200723In millions of euros Note Year to 31 Dec. 2007 Year to 31 Dec. 2006Interest income 2.a 59,141 44,582Interest expense 2.a (49,433) (35,458)Commission income 10,721 10,395Commission expense (4,399) (4,291)Net gain/loss on fi nancial instruments at fair value through profi tor loss 2.c 7,843 7,573Net gain/loss on available-for-sale fi nancial assets 2.d 2,507 1,367Income from other activities 2.e 22,601 23,130Expense on other activities 2.e (17,944) (19,355)NET BANKING INCOME 31,037 27,943Operating expense (17,773) (16,137)Depreciation, amortisation and impairment of property, plant andequipment and intangible assets 5.k (991) (928)GROSS OPERATING INCOME 12,273 10,878Cost of risk 2.f (1,725) (783)OPERATING INCOME 10,548 10,095Share of earnings of associates 358 293Net gain on non-current assets 153 195Change in value of goodwill (1) (13)PRE-TAX NET INCOME 11,058 10,570Corporate income tax 2.g (2,747) (2,762)NET INCOME 8,311 7,808Net income attributable to minority interests 489 500NET INCOME ATTRIBUTABLE TO EQUITY HOLDERS 7,822 7,308Basic earnings per share 8.a 8.49 8.03Diluted earnings per share 8.a 8.42 7.9545678910111102007 Registration document - BNP PARIBAS