FINANCIAL REPORT 2015

2.7.4 LOANS AND RECEIVABLES TO CREDIT INSTITUTIONS AND CUSTOMERS

2.7.4.1. Loans and receivables to credit institutions

31.12.2015

31.12.2014 Restated (1)

(in thousands of euros)

LOANS AND RECEIVABLES TO CREDIT INSTITUTIONS Loans and receivables . of which performing current accounts in debit . of which performing overnight accounts and advances

7 370 205 718 072 6 518 558

5 936 491 1 933 044 3 837 194

Securities bought under repurchase agreements

3 934 395

5 803 134

Securities not traded in an active market

13 553 926

13 373 952

TOTAL

24 858 526 24 858 526

25 113 577 25 113 577

CARRYING AMOUNT

(1) Restated amounts compared with the financial statements published in 2014, following the application of IFRIC 21

2.7.4.2. Loans and receivables to customers

(in thousands of euros)

31.12.2015

31.12.2014 Restated (1)

LOANS AND RECEIVABLES TO CREDIT INSTITUTIONS Customer receivables

613

311

Other customer loans

92 599

866

Securities bought under repurchase agreements

3 909 788

1 083 694

Advances in associates current accounts

265

265

Current accounts in debit

1 583 614

1 869 853

TOTAL

5 586 879 5 586 879

2 954 989 2 954 989

CARRYING AMOUNT

(1) Restated amounts compared with the financial statements published in 2014, following the application of IFRIC 21

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

Nature of assets transferred

Assets and associated liabilities

Assets transferred

Associated liabilities

O/w securi- tisation (non

O/w securities sold/bought under Repurchase agreements

O/w securi- tisation (non

O/w securities sold/bought under Repurchase agreements

Carrying amount

Fair value

Carrying amount

Fair value

Net fair value

(in thousands of euros) Available- for-sale Debt securities Loans and receivables Debt securities TOTAL ASSETS TRANSFERRED

Other

Other

deconso- lidating)

deconso- lidating)

3 457 180

0

1 966 687

1 490 493

3 457 180

1 966 687

0

1 966 687

0 1 966 687

1 490 493

3 457 180

1 966 687

1 490 493

3 457 180

1 966 687

1 966 687

1 966 687

1 490 493

3 036 973

0

1 269 573

1 767 400 3 036 973

1 269 573

0

1 269 573

0 1 269 573

1 767 400

3 036 973

1 269 573

1 767 400

3 036 973

1 269 573

1 269 573

1 269 573

1 767 400

6 494 153

0

3 236 260

3 257 893 6 494 153 3 236 260

0

3 236 260

0 3 236 260

3 257 893

(1) Restated amounts compared with the financial statements published in 2014, following the application of IFRIC 21

As of 31 December 2015, CACEIS has no assets transferred but recognised to the extent of the Group’s continuing involvement.

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