FINANCIAL REPORT 2015

2.7.5.2. Commitments incurred related to transferred assets fully derecognised As of 31 December 2015, CACEIS has no commitments incurred related to transferred assets fully derecognised.

2.7.6. IMPAIRMENT DEDUCTED FROM FINANCIAL ASSETS

Impairment Losses increase

(in thousands of euros)

31.12.2014 Restated (1)

Changes in scope

Write- backs

Translation adjustments

Other movements 31.12.2015

Available-for-sale assets Other financial assets

422

374

-436

360

TOTAL

422

0

374 -436

0

0

360

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

31.12.2014 Restated (1)

Impairment Losses increase

(in thousands of euros)

Write- backs

Translation adjustments

Other movements

31.12.2013 Changes in scope

Available-for-sale assets

1

-1

0

Other financial assets

1 175

267 -1 020

422

TOTAL

1 176

0

267 -1 021

0

0

422

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

30