FINANCIAL REPORT 2016

2.9. NATUREANDVALUEOF THE RECLASSIFIEDASSETS Nature and value of the reclassified assets

Total reclassified assets

Assets reclassified in 2016

Assets reclassified before

Estimated market value at 31.12.2016

Estimated market value 31.12.2016

Estimated market value 31.12.2016

Estimated market value 31.12.2015

Carrying amount 31.12.2016

Reclassi­ fication value

Carrying amount 31.12.2016

Carrying amount 31.12.2016

Carrying amount 31.12.2015

(in thousands of euros) 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 RECLASSIFIED ASSETS

0

0

1253475 1253475

1253475 1253475 1254223 1254223

1253475 1253475

0

0

0 1253475 1253475 1254223 1254223

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, 2016. Contribution of reclassified assets to net income since the reclassification date

Impact on pre-tax income since reclassification date

Assets reclassified at 31.12.2016

Assets reclassified before

Cumulative impact at 31.12.2015

Cumulative impact at 31.12.2016

Impact at 31.12.2016

Impact at 31.12.2016

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

(in thousands of euros) 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 RECLASSIFIED ASSETS

0

0

798

0

15133

0

15932

0

0

0

798

0

15133

0

15932

0

39