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