CFM INDOSUEZ Wealth Management - 2019 annual report

110 CFM Indosuez Wealth Management 4 . 3 n e t g a i n s o r l o s s e s o n f i n a n c i a l i n s t r u m e n t s at f a i r v a l u e t h r o u g h p r o f i t o r l o s s (in thousands of euros) 31/12/2019 Dividends received Unrealised or realised gains or losses on assets/liabilities held for trading 6,830 Unrealised or realised gains or losses on equity instruments at fair value through profit or loss Unrealised or realised capital gains or losses on debt instruments that do not meet SPPI criteria 393 Net gains or losses on assets representing unit-linked policies Unrealised or realised gains or losses on assets/liabilities designated at fair value through profit or loss Balance of foreign exchange transactions and similar financial instruments (excluding gains or losses from hedges of net investments in foreign operations) 11,749 Gains or losses from hedge accounting Net gains or losses on financial instruments at fair value through profit or loss 18,972 (in thousands of euros) 31/12/2018 Dividends received Unrealised or realised gains or losses on assets/liabilities held for trading 3,775 Unrealised or realised gains or losses on equity instruments at fair value through profit or loss Unrealised or realised capital gains or losses on debt instruments that do not meet SPPI criteria -177 Net gains or losses on assets representing unit-linked policies Unrealised or realised gains or losses on assets/liabilities designated at fair value through profit or loss Balance of foreign exchange transactions and similar financial instruments (excluding gains or losses from hedges of net investments in foreign operations) 12,901 Gains or losses from hedge accounting Net gains or losses on financial instruments at fair value through profit or loss 16,499 T h e b r e a k d o w n o f g a i n s a n d l o s s e s f r om h e d g e a c c o u n t i n g i s a s f o l l o w s : 31/12/2019 (in thousands of euros) Gains Losses Net Fair value hedges 0 0 0 Changes in fair value of hedged items attributable to the hedged risks Changes in fair value of hedging derivatives (including hedge terminations) Cash flow hedges 0 0 0 Changes in fair value of hedging derivatives - ineffective portion Hedges of net investments in foreign operations 0 0 0 Changes in fair value of hedging derivatives - ineffective portion Fair value hedging of the interest rate risk exposure of a portfolio of financial instruments 8,179 -8,179 0 Changes in fair value of hedged items -8,179 -8,179 Changes in fair value of hedging derivatives 8,179 8,179 Cash flow hedging of the interest rate risk exposure of a portfolio of financial instruments 0 0 0 Changes in the fair value of the hedging instrument - ineffective portion Total gains and losses from hedge accounting 8,179 -8,179 0