CFM INDOSUEZ Wealth Management - 2019 annual report

G a i n s a n d l o s s e s f r o m h e d g e a c c o u n t i n g a t 3 1 / 1 2 / 2 0 1 8 Gains and losses recognised directly in OCI recyclable to income Gains and losses recognised directly in OCI recyclable to income (in thousands of euros) Amount of the effective portion of the hedging relationship recognised over the period Amount of the effective portion of the hedging relationship recognised over the period Amount of the ineffective portion of the hedging relationship Cash flow hedges Interest rates -1,482 Currencies -58 Other Total cash flow hedges -1,540 0 0 Hedges of net investments in foreign operations Total cash flow hedges and hedges of net investments in foreign operations -1,540 0 0 The above items are shown before any deferred taxes. 108 CFM Indosuez Wealth Management 3 . 5 o p e r at i o n a l r i s k s Le groupe Indosuez Wealth Management a mis en œuvre une Indosuez Wealth Management Group has produced a group-wide operational risk map, consisting of a list of activities and processes performed by each entity, using a common structure. It applies to the internal control scope of CFM Indosuez Wealth Management and its subsidiaries. Each area of the operational risk map is reviewed and validated annually by the Head of each Business Line in association with the Permanent Control department. The cross-divisional mapping of compliance, internal or external fraud and legal risks is also validated annually by Compliance and the Legal department. A summary of the operational risk map and the review progress report are presented annually to the Internal Control Committee, which approves the mapping, the action plan and the results of backtesting. 3.6 capital management and regulatory ratios In accordance with European regulation 575/2013 (CRR), CFM Indosuez Wealth Group must comply with solvency and leverage ratio requirements These ratios are managed directly by CA CIB.