Disclosure Of Material Accounting Policy Information [Text Block]

BNP Paribas - Filing #5984434

Concept	2024-01-01 to 2024-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for business combinations [text block]	1.b.4
Description of accounting policy for cash flows [text block]	1.o
Description of accounting policy for deferred income tax [text block]	1.n
Description of accounting policy for derecognition of financial instruments [text block]	1.f.11
Description of accounting policy for employee benefits [text block]	1.k
Description of accounting policy for fair value measurement [text block]	1.f.10
Description of accounting policy for fee and commission income and expense [text block]	Commission
Description of accounting policy for financial assets [text block]	1.f.1
Description of accounting policy for financial instruments [text block]	1.f
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	1.f.7
Description of accounting policy for foreign currency translation [text block]	Translation of accounts expressed in foreign currencies
Description of accounting policy for hedging [text block]	1.f.9
Description of accounting policy for impairment of financial assets [text block]	1.f.5
Description of accounting policy for impairment of non-financial assets [text block]	Testing cash-generating units for impairment
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]	1.g
Description of accounting policy for issued capital [text block]	1.f.8
Description of accounting policy for leases [text block]	1.i
Description of accounting policy for interest income and expense [text block]	1.e.1
Description of accounting policy for investment in associates [text block]	Significant influence
Description of accounting policy for investments in joint ventures [text block]	Joint control
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]	1.j
Description of accounting policy for offsetting of financial instruments [text block]	1.f.12
Description of accounting policy for property, plant and equipment [text block]	1.h
Description of accounting policy for provisions [text block]	1.m
Description of accounting policy for recognition of revenue [text block]	Commissions received with regards to banking and similar services provided (except for those that are integral part of the effective interest rate), revenues from property development and revenues from services provided in connection with lease contracts fall within the scope of IFRS 15 “Revenue from Contracts with Customers”.
Description of accounting policy for reinsurance [text block]	Treatment of the reinsurance
Description of accounting policy for repurchase and reverse repurchase agreements [text block]	Repurchase agreements and securities lending/borrowing
Description of accounting policy for share-based payment transactions [text block]	1.l
Description of accounting policy for subsidiaries [text block]	Exclusive control
Description of accounting policy for treasury shares [text block]	Equity instruments