FINANCIAL REPORT 2015

2.7.11. CURRENT AND DEFERRED TAX ASSETS AND LIABILITIES

31.12.2015

31.12.2014 Restated (1)

(in thousands of euros)

Current tax

3 857

10 904

Deferred tax

18 562

28 147

TOTAL CURRENT AND DEFERRED TAX ASSETS Advances in associates current accounts

22 419

39 051

3 051

103

Current accounts in debit

54 228

59 392

TOTAL CURRENT AND DEFERRED TAX LIABILITIES

57 279

59 495

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

Net deferred tax assets and liabilities break down as follows :

31.12.2015

31.12.2014 Restated (1)

Deferred tax assets

Deferred tax liabilities

Deferred tax assets

Deferred tax liabilities

(in thousands of euros)

21 297

4 853

25 995

2 818

TEMPORARY TIMING DIFFERENCES

Non-deductible accrued expenses

4 070

3 798

Non-deductible provisions for liabilities and charges

10 734

2 017

9 126

Other temporary differences

6 493

2 836

13 071

2 818

5 278

3 823

6 636

6 576

DEFERRED TAX/ RESERVES FOR UNREALISED GAINS OR LOSSES

Available-for-sale assets

1 400

3 347

128

6 245

Gains and losses / Actuarial gains or losses

3 878

476

6 508

331

25 270

79 750

7 177

68 132 -9 959 67 567

DEFERRED TAX/ INCOME

-29 754

-29 754

-9 959 29 849

COMPENSATION IMPACT

TOTAL DEFERRED TAX

22 091

58 673

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

2.7.12. ACCRUED INCOME AND EXPENSES AND OTHER ASSETS AND LIABILITIES

2.7.12.1. Accruals, prepayments and sundry assets

(in thousands of euros)

31.12.2015

31.12.2014 Restated (1)

OTHER ASSETS

1 749 042

1 136 200

Miscellaneous debtors

1 633 890

939 996

Settlement accounts

115 152

196 204

ACCRUALS AND DEFERRED INCOME

505 021

428 089

Items in course of transmission from other banks

278 391

170 674

Adjustment and suspense accounts

6 368

1 821

Accrued income

203 683

209 779

Prepaid expenses

11 412

39 343

Other accruals and prepayments

5 167

6 472

NET CARRYING AMOUNT

2 254 063

1 564 288

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

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