BIC_REGISTRATION_DOCUMENT_2017
FINANCIAL STATEMENTS Parent company financial statements of SOCIÉTÉ BIC (French GAAP)
4. NOTES TO THE PARENT COMPANY FINANCIAL STATEMENTS
NOTE 1
MAIN EVENTS
235
NOTE 14
FINANCIAL INCOME
240
NOTE 2
ACCOUNTING PRINCIPLES, RULES AND
NOTE 15
NON-RECURRING INCOME AND EXPENSES
240
METHODS
235
NOTE 16
INCOME TAX BREAKDOWN
241
NOTE 3
NON-CURRENT ASSETS
236
NOTE 17
TAX GROUPING
241
Compte de résultat
NOTE 18
MAIN INCREASES/DECREASES IN THE
DEFERRED TAX BASIS
241
NOTE 4
DEPRECIATION AND AMORTIZATION
237
NOTE 19
OFF-BALANCE SHEET FINANCIAL
INSTRUMENTS
242
NOTE 5
MATURITY OF RECEIVABLES AND
PAYABLES
237
19.1 19.2
Currency derivatives Interest rate derivatives
242 242 243 243 243 244
NOTE 6
INFORMATION ON RELATED PARTIES
237
NOTE 20
OFF-BALANCE SHEET COMMITMENTS
20.1 20.2
Guarantees
Compte de résultat
Pension obligations
NOTE 21
STOCK MARKET PRICE
NOTE 7
SHORT-TERM FINANCIAL INVESTMENTS
238
NOTE 22
STOCK OPTION PLANS
244
NOTE 8
UNREALIZED FOREIGN EXCHANGE LOSSES
238
NOTE 23
EQUITY INVESTMENTS
245
NOTE 9
SHAREHOLDERS’ EQUITY
238
23.1 23.2
Subsidiaries and equity interests
245 246
9.1 9.2
Share capital
238 238
Analysis of movements in equity investments
Changes in Shareholders’ equity
Compte de résultat
NOTE 10
PROVISIONS
239
NOTE 11
NET SALES BREAKDOWN
239
NOTE 12
OTHER REVENUES
240
NOTE 13
MANAGEMENT COMPENSATION
240
234
BIC GROUP - 2017 REGISTRATION DOCUMENT
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