FINANCIAL REPORT 2013

• 2.7.5. Transferred assets not derecognised or derecognised with ongoing involvement 2.7.5.1. Transferred assets not fully derecognised

Assets transferred, but not fully derecognised

Assets transferred, but still fully recognised

Assets and associated liabilities

Assets transferred

Associated liabilities

Nature of assets transferred

o/w securit- isation (non deconsoli- dating)

o/w securities sold/bought under Repurchase agreements

o/w securit- isation (non deconsoli- dating)

o/w securities sold/bought under Repurchase agreements

Carrying amount

Fair value

Carrying amount

Fair value

Net fair value

Other

Other

(in thousands of euros) Available-for- sale

6 899 563

0 2 801 353 4 098 210 6 899 563 2 801 353

0 2 801 353

0 2 801 353 4 098 210

Debt securities 6 899 563 Loans and receivables 2 675 608 Debt securities 2 675 608 TOTAL ASSETS TRANSFERRED 9 575 171

2 801 353 4 098 210 6 899 563 2 801 353

2 801 353

2 801 353 4 098 210

0 1 989 112 686 496 2 675 608 1 989 112

0 1 989 112

0 1 989 112

686 496

1 989 112 686 496 2 675 608 1 989 112

1 989 112

1 989 112

686 496

0 4 790 465 4 784 706 9 575 171 4 790 465

0 4 790 465

0 4 790 465 4 784 706

As of 31 December 2013, CACEIS has no assets transferred but recognised to the extent of the Group’s continuing involvement.

2.7.5.2. Commitments incurred related to transferred assets fully derecognised As of 31 December 2013, CACEIS has no commitments incurred related to transferred assets fully derecognised.

• 2.7.6. Impairment deducted from financial assets

Impairment Losses increase

Other movements 31.12.2013

31.12.2012 Changes in scope

Write-backs Translation adjustments

(in thousands of euros)

Available-for-sale assets

77

– 75

1

Other financial assets

1 743

868

– 1 436

1 175

TOTAL

1 820

0

868

– 1 511

0

0

1 176

Impairment Losses increase

Other movements 31.12.2012

31.12.2011 Changes in scope

Write-backs Translation adjustments

(in thousands of euros)

Available-for-sale assets

5

74

– 3

77

Other financial assets

2047

1635

– 1939

1743

TOTAL

2052

0

1709

– 1942

0

0

1820

28