Breakdown of charge recognised in the Income Statement 31/12/2023 31/12/2022 (in thousands of euros) Euro zone Outside the euro zone All areas All areas Cost of services 201 201 230 Net interest expense/income 88 88 32 Impact on the income statement at the end of the year 289 0 289 262 Breakdown of net income recognised in other comprehensive income (items that may not be reclassified) 31/12/2023 31/12/2022 (in thousands of euros) Euro zone Outside the euro zone All areas All areas Revaluation of net liabilities (assets) Amount of cumulative net actuarial gains and losses recognised directly in equity not recyclable to income 3,062 3,062 3,062 Foreign exchange adjustments 0 0 0 Actuarial gains/(losses) on assets 0 0 0 Actuarial gains/(losses) - related to demographic assumptions (1) 0 0 0 Actuarial gains/(losses) - related to financial assumptions (1) 21 21 -522 Adjustment of the asset limitation Amount of cumulative actuarial gains and losses recognised directly in equity not recyclable to income at year-end 3,083 0 3,083 2,540 (1) Including actuarial gains/losses related to experience adjustments. Defined benefit plans: key actuarial assumptions 31/12/2023 31/12/2022 (in thousands of euros) Euro zone Outside the euro zone Euro zone Outside the euro zone Discount rate (1) 2.63% 0.86% Effective rate of return on plan assets and reimbursement rights Expected rates of wage increases (2) 3.25% 3.00% Rate of change in medical costs 2.00% 1.75% Other [please specify] (1) Discount rates are determined based on the average term of the commitment, that is, the arithmetical average of the terms calculated between the valuation date and the payment date weighted by assumptions on staff turnover. The underlying item used is the discount rate by reference to the iBoxx AA index. (2) Depending on the employees concerned (managers or non-managers). 7.5 OTHER EMPLOYEE BENEFITS The provisions set aside by CFM Indosuez Wealth in respect of these other employee benefits amounted to €4,497,000 at the end of the 2023 financial year. Annual Report 2023 127
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