6.9 CURRENT AND DEFERRED TAX ASSETS AND LIABILITIES (in thousands of euros) 31/12/2023 31/12/2022 Current taxes 14,728 6,240 Deferred tax 4,564 5,686 Total current and deferred tax assets 19,292 11,926 Current tax 16,092 8,935 Deferred tax 8,931 9,193 Total current and deferred tax liabilities 25,023 18,128 The net amount of deferred tax assets and liabilities breaks down as follows: 31/12/2023 31/12/2022 pro forma 31/12/2022 (in thousands of euros) Deferred tax assets Deferred tax liabilities Deferred tax assets Deferred tax liabilities Deferred tax assets Deferred tax liabilities Temporary accounting-tax temporary differences 695 6,178 587 6,604 587 6,604 Non-deductible accrued expenses 0 6,178 0 6,585 0 6,585 Provisions for non-deductible risks and contingencies 641 0 587 0 587 0 Other timing differences (1) 54 0 0 19 0 19 Deferred taxes on unrealised reserves 2228 1,375 3,577 1,143 3,577 1,143 Financial assets at fair value through other comprehensive income Cash flow hedges 2228 604 3,577 377 3,582 377 Gains and losses on actuarial differences 0 771 0 766 0 766 Gains and losses on changes in own credit risk Deferred income tax 1,641 1,378 1,522 1,446 1,522 1,446 Total deferred taxes 4,564 8,931 5,686 9,193 5,686 9,193 (1) The portion of deferred tax relating to tax loss carryforwards is 0 for 2023 and 2022. 6.10 ACCRUAL ACCOUNTS AND MISCELLANEOUS ASSETS AND LIABILITIES Accruals, prepayments and sundry assets (in thousands of euros) 31/12/2023 31/12/2022 Other assets 72,856 80,512 Inventory and miscellaneous assets 3 1 Collective management of Livret de développement durable et solidaire (sustainable and socialsupport development account) securities 0 0 Sundry debtors (1) 72,830 80,510 Settlement accounts 23 1 Unpaid subscribed capital 0 0 Accruals 12,639 11,635 Collection and transfer accounts 48 182 Adjustment and difference accounts 0 -1 Accrued income 8,511 8,487 Prepaid expenses 3,600 2,584 Other accrual accounts 480 383 Balance sheet value 85,495 92,147 (1) Including €1,915,000 in respect of the contribution to the National Resolution Fund in the form of a security deposit. This security deposit may be used by the Single Resolution Fund unconditionally and at any time to provide funding. CFM Indosuez Wealth Management 122
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