FINANCIAL REPORT 2016

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

(non

(non

Other

Other

Fair value

Fair value

Repurchase

Repurchase

agreements

agreements

Net fair value

deconsolidating) O/w securities

deconsolidating) O/w securities

(in thousands of euros)

Carrying amount

Carrying amount

O/w securitisation

O/w securitisation

sold/bought under

sold/bought under

Available- for-sale

5339571

0 1776109 3563462 5339571 1776109

0 1776109

0 1776109

3563462

Debt securities 5339571

1776109 3563462 5339571 1776109

1776109

1776109

3563462

Loans and receivables

3819745

0 1376913 2442832 3819745 1376913

0 1376913

0 1376913

2442832

Debt securities 3819745

1376913 2442832 3819745 1376913

1376913

1376913

2442832

TOTAL ASSETS TRANSFERRED 9159316

0 3153022 6006294 9159316 3153022

0 3153022

0 3153022

6006294

As of 31 December 2016, 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 2016, CACEIS has no commitments incurred related to transferred assets fully derecognised.

2.7.6. IMPAIRMENT DEDUCTED FROM FINANCIAL ASSETS

Impairment Losses

Changes in scope

Translation adjustments

Other movements

(in thousands of euros)

31.12.2015

increase Write-backs

31.12.2016

Available-for-sale assets Other financial assets

360

0

181

-236

305

TOTAL

360

0

181

-236

0

0

305

Impairment Losses

Changes in scope

Translation adjustments

Other movements

(in thousands of euros)

01.01.2015

increase Write-backs

31.12.2015

Available-for-sale assets Other financial assets

422

374

-436

360

TOTAL

422

0

374

-436

0

0

360

31