FINANCIAL REPORT 2015

• Change in fair value of reclassified assets recognised in profit or loss No change in fair value of reclassified assets has been recognised in profit or loss at December 31, 2015.

• Contribution of reclassified assets to net income since the reclassification date

Impact on pre-tax income since reclassification date

Assets reclassified at 31.12.2015

Assets reclassified before

Cumulative impact at 31.12.2014 Restated (1)

Cumulative impact at 31.12.2015

Impact at 31.12.2015

Impact at 31.12.2015

(in thousands of euros)

If asset has been retained in its former category (change in fair value)

If asset has been retained in its former category (change in fair value)

If asset has been retained in its former category (change in fair value)

If asset has been retained in its former category (change in fair value)

Actual income and expenses recognised

Actual income and expenses recognised

Actual income and expenses recognised

Actual income and expenses recognised

Financial assets at fair value

through profit or loss reclassified as loans and receivables Available- for-sale financial assets transferred to loans and receivables TOTAL RE- CLASSIFIED ASSETS

0

0

798

0

0

798

0

0

0

0

0

0

0

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

• Additional information

Expected value at the reclassification date Future Cash flows

(in thousands of euros)

Effective interest rate (in %)

Financial assets at fair value through profit or loss reclassified as loans and receivables Available-for-sale financial assets transferred to loans and receivables

1 254 223

0.051

TOTAL RECLASSIFIED ASSETS

1 254 223

0.0509

40