2007 REGISTRATION DOCUMENT
2007 REGISTRATION DOCUMENT 2007 REGISTRATION DOCUMENT
5 NotesCONSOLIDATED FINANCIAL STATEMENTSto the financial s tatements p repared in accordance with I nternational Financial Reporting S tandards as adopted by the European Union< Contents >Name (A) (B) (C) (D) Country MethodGroup votinginterest (%)Group ownershipinterest (%)Contract Hire and Fleet Management (continued)Arval Trading 2 France Full 100.00% 100.00%Arval UK Group Limited UK Full 100.00% 100.00%Arval UK Limited UK Full 100.00% 100.00%BNP Paribas Fleet Holdings Limited UK Full 100.00% 100.00%Dialcard Fleet Information Services Limited UK Full 100.00% 100.00%Dialcard Limited UK Full 100.00% 100.00%Gestion et Location Holding France Full 100.00% 100.00%Harpur UK Limited UK Full 100.00% 100.00%Overdrive Business Solutions Limited UK Full 100.00% 100.00%Overdrive Credit Card Limited UK Full 100.00% 100.00%PHH Financial services Limited UK Full 100.00% 100.00%PHH Holdings (1999) Limited UK Full 100.00% 100.00%PHH Investment Services Limited UK Full 100.00% 100.00%PHH Leasing (N°9) Limited UK Full 100.00% 100.00%PHH Treasury Services Limited UK Full 100.00% 100.00%PHH Truck Management Services Limited UK Full 100.00% 100.00%Pointeuro Limited UK Full 100.00% 100.00%The Harpur Group UK Limited UK Full 100.00% 100.00%Emerging and overseas marketsBank of Nanjing (ex Nanjing City CommercialBank Corp Limited) 1 China Equity 12.61% 12.61%Banque Internationale du Commerceet de l’Industrie Burkina Faso Burkina Faso Full 51.00% 51.00%Banque Internationale du Commerceet de l’Industrie Côte d’Ivoire Ivory Coast Full 67.49% 67.49%Banque Internationale du Commerceet de l’Industrie Gabon Gabon Full 46.67% 46.67%Banque Internationale du Commerceet de l’Industrie Guinée 2 Guinea Equity 30.83% 30.83%Banque Internationale du Commerceet de l’Industrie Mali 12 8 Mali Full 85.00% 85.00%Banque Internationale du Commerceet de l’Industrie Sénégal Senegal Full 54.11% 54.11%Banque Malgache de l’Océan Indien Madagascar Full 75.00% 75.00%Banque Marocaine du Commerce et de l’Industrie Morocco Full 63.85% 63.85%Banque Marocaine du Commerce et de l’IndustrieCrédit Conso 2 Morocco Full 100.00% 77.96%Banque Marocaine du Commerce et de l’IndustrieGestion 12 Morocco Equity 100.00% 63.85%Banque Marocaine du Commerce et de l’IndustrieLeasing Morocco Full 72.03% 46.00%(*) French subsidiaries whose regulatory supervision falls within the scope of the consolidated Group, in accordance with article 4.1 of CRBF regulation 2000.03.(A) Movements for 6 months to 30 June 2006(B) Movements for 6 months to 31 December 20061. Acquisition2. Entity newly incorporated or passing qualifying threshold3. Disposal4. Deconsolidation5. Merger between consolidated entities6. Change of method – Proportionate method to full consolidation7. Change of method – Full consolidation to equity method(C) Movements for 6 months to 30 June 2007(D) Movements for 6 months to 31 December 20078. Change of method - Equity method to full consolidation9. Change of method - Full consolidation to proportionate method10. Change of method - Equity method to proportionate method11. Reconsolidation12. Entities consolidated using a simplified equity method (non-material)13. Business transfers due to the creation of Italian retail banking segment12345678910111882007 Registration document - BNP PARIBAS
CONSOLIDATED FINANCIAL STATEMENTS5Notes to the financial s tatements p repared in accordance with I nternational Financial Reporting S tandards as adopted by the European Union< Contents >Name (A) (B) (C) (D) Country MethodGroup votinginterest (%)Group ownershipinterest (%)Emerging and overseas markets (continued)Banque Marocaine du Commerce et de l’IndustrieOffshore Morocco Full 100.00% 63.85%Banque pour le Commerce et l’Industrie de la MerRouge 3 DjiboutiBNP Intercontinentale – BNPI (*) France Full 100.00% 100.00%BNP Paribas BDDI Participations France Full 100.00% 100.00%BNP Paribas Cyprus Limited Cyprus Full 100.00% 100.00%BNP Paribas El Djazair Algeria Full 100.00% 100.00%BNP Paribas Guadeloupe (*) France Full 100.00% 100.00%BNP Paribas Guyane (*) France Full 100.00% 100.00%BNP Paribas Le Caire Egypt Full 95.19% 95.19%BNP Paribas Martinique (*) France Full 100.00% 100.00%BNP Paribas Nouvelle Calédonie (*) France Full 100.00% 100.00%BNP Paribas Réunion (*) France Full 100.00% 100.00%BNP Paribas Vostok Holdings 2 France Full 100.00% 100.00%Sahara Bank LSC 1 Libya Equity 19.00% 19.00%SIFIDA 4 LuxembourgTurk Ekonomi Bankasi Yatirimlar Anonim Sirketi (Groupe) Turkey Prop. 50.00% 50.00%Ukranian Insurance Alliance 12 Ukraine Equity 49.99% 25.50%Ukrsib Asset Management 2 Ukraine Equity 99.94% 50.97%Ukrsib Asset Management PI Fund 2 Ukraine Equity 99.97% 50.98%UkrSibbank 1 Ukraine Full 51.00% 51.00%BNP Paribas Vostok LLC (ex UkrSibbank LLC) 12 8 Russia Full 100.00% 100.00%Union Bancaire pour le Commerce et l’Industrie Tunisia Full 50.00% 50.00%Union Bancaire pour le Commerce et l’Industrie Leasing Tunisia Full 75.40% 37.70%Special Purpose EntitiesVela Lease SRL 1 13 Italy FullAsset Management & ServicesInsuranceAssu-Vie SA 12 France Equity 50.00% 50.00%Banque Financière Cardif 5 FranceBNL Vita SPA 1 13 Italy Equity 49.00% 49.00%BNP Paribas Assurance 5 FranceBNP Paribas Assurance (ex Cardif SA) France Full 100.00% 100.00%Cardif Assicurazioni SPA Italy Full 100.00% 100.00%Cardif Assurance Vie France Full 100.00% 100.00%Cardif Assurance Vie Polska Poland Full 100.00% 100.00%Cardif Compania de Seguros 2 Perou Equity 100.00% 100.00%Cardif Compania de Seguros de Vida 11 Argentina Equity 100.00% 100.00%Cardif do Brasil Seguros Brazil Full 100.00% 100.00%Cardif do Brasil Seguros e Garantias 12 Brazil Equity 100.00% 100.00%Cardif Holdings Incorporation 2 USA Full 99.89% 99.89%Cardif Leven Belgium Full 100.00% 100.00%Cardif Levensverzekeringen NV Netherlands Full 100.00% 100.00%12345678910112007 Registration document - BNP PARIBAS 189
- Page 140 and 141: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 142 and 143: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 144 and 145: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 146 and 147: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 148 and 149: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 150 and 151: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 152 and 153: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 154 and 155: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 156 and 157: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 158 and 159: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 160 and 161: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 162 and 163: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 164 and 165: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 166 and 167: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 168 and 169: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 170 and 171: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 172 and 173: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 174 and 175: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 176 and 177: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 178 and 179: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 180 and 181: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 182 and 183: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 184 and 185: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 186 and 187: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 188 and 189: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 192 and 193: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 194 and 195: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 196 and 197: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 198 and 199: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 200 and 201: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 202 and 203: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 204 and 205: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 206 and 207: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 208 and 209: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 210 and 211: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 212 and 213: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 214 and 215: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 216 and 217: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 218 and 219: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 220 and 221: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 222 and 223: 5 NotesCONSOLIDATED FINANCIAL STATE
- Page 224 and 225: 5 StatutoryCONSOLIDATED FINANCIAL S
- Page 226 and 227: 6INFORMATION ON THE PARENT COMPANY
- Page 228 and 229: 6 BNPINFORMATION ON THE PARENT COMP
- Page 230 and 231: 6 ChangesINFORMATION ON THE PARENT
- Page 232 and 233: 6 BNPINFORMATION ON THE PARENT COMP
- Page 234 and 235: 6 SubsidiariesINFORMATION ON THE PA
- Page 236 and 237: 6 SubsidiariesINFORMATION ON THE PA
- Page 238 and 239: Contents >12345678910112362007 Regi
5 NotesCONSOLIDATED FINANCIAL STATEMENTSto the financial s tatements p repared in accordance with I nternational Financial Reporting S tandards as adopted by the European Union< Contents >Name (A) (B) (C) (D) Country MethodGroup votinginterest (%)Group ownershipinterest (%)Contract Hire and Fleet Management (continued)Arval Trading 2 France Full 100.00% 100.00%Arval UK Group Limited UK Full 100.00% 100.00%Arval UK Limited UK Full 100.00% 100.00%BNP Paribas Fleet Holdings Limited UK Full 100.00% 100.00%Dialcard Fleet Information Services Limited UK Full 100.00% 100.00%Dialcard Limited UK Full 100.00% 100.00%Gestion et Location Holding France Full 100.00% 100.00%Harpur UK Limited UK Full 100.00% 100.00%Overdrive Business Solutions Limited UK Full 100.00% 100.00%Overdrive Credit Card Limited UK Full 100.00% 100.00%PHH Financial services Limited UK Full 100.00% 100.00%PHH Holdings (1999) Limited UK Full 100.00% 100.00%PHH Investment Services Limited UK Full 100.00% 100.00%PHH Leasing (N°9) Limited UK Full 100.00% 100.00%PHH Treasury Services Limited UK Full 100.00% 100.00%PHH Truck Management Services Limited UK Full 100.00% 100.00%Pointeuro Limited UK Full 100.00% 100.00%The Harpur Group UK Limited UK Full 100.00% 100.00%Emerging and overseas marketsBank of Nanjing (ex Nanjing City CommercialBank Corp Limited) 1 China Equity 12.61% 12.61%Banque Internationale du Commerceet de l’Industrie Burkina Faso Burkina Faso Full 51.00% 51.00%Banque Internationale du Commerceet de l’Industrie Côte d’Ivoire Ivory Coast Full 67.49% 67.49%Banque Internationale du Commerceet de l’Industrie Gabon Gabon Full 46.67% 46.67%Banque Internationale du Commerceet de l’Industrie Guinée 2 Guinea Equity 30.83% 30.83%Banque Internationale du Commerceet de l’Industrie Mali 12 8 Mali Full 85.00% 85.00%Banque Internationale du Commerceet de l’Industrie Sénégal Senegal Full 54.11% 54.11%Banque Malgache de l’Océan Indien Madagascar Full 75.00% 75.00%Banque Marocaine du Commerce et de l’Industrie Morocco Full 63.85% 63.85%Banque Marocaine du Commerce et de l’IndustrieCrédit Conso 2 Morocco Full 100.00% 77.96%Banque Marocaine du Commerce et de l’IndustrieGestion 12 Morocco Equity 100.00% 63.85%Banque Marocaine du Commerce et de l’IndustrieLeasing Morocco Full 72.03% 46.00%(*) French subsidiaries whose regulatory supervision falls within the scope of the consolidated Group, in accordance with article 4.1 of CRBF regulation 2000.03.(A) Movements for 6 months to 30 June 2006(B) Movements for 6 months to 31 December 20061. Acquisition2. Entity newly incorporated or passing qualifying threshold3. Disposal4. Deconsolidation5. Merger between consolidated entities6. Change of method – Proportionate method to full consolidation7. Change of method – Full consolidation to equity method(C) Movements for 6 months to 30 June <strong>2007</strong>(D) Movements for 6 months to 31 December <strong>2007</strong>8. Change of method - Equity method to full consolidation9. Change of method - Full consolidation to proportionate method10. Change of method - Equity method to proportionate method11. Reconsolidation12. Entities consolidated using a simplified equity method (non-material)13. Business transfers due to the creation of Italian retail banking segment1234567891011188<strong>2007</strong> Registration document - BNP PARIBAS
Change language