FINANCIAL ASSETS AT AMORTISED COST: DEBT SECURITIES Performing assets Impaired assets Assets subject to an ECL at 12 months (Stage 1) Assets subject to an ECL at maturity (Stage 2) (Stage 3) Total (in thousands of euros) Gross book value Impairment for credit losses Gross book value Impairment for credit losses Gross book value Impairment for credit losses Gross book value Impairment for credit losses Net book value (a) (b) (a) + (b) As at 31 December 2022 24,832 -2 0 0 0 0 24,832 -2 24,830 Transfers of assets during their lifetime from one stage to another 0 0 0 0 0 0 0 0 Transfers from Stage 1 to Stage 2 0 0 Transfers from Stage 2 to Stage 1 0 0 Transfers to Stage 3 (1) 0 0 Return from Stage 3 to Stage 2/Stage 1 0 0 Total after transfers 24,832 -2 0 0 0 0 24,832 -2 24,830 Changes in gross book values and value adjustments for losses 7,835 -11 0 0 0 0 7,835 -11 New production: purchase, grant, origination, etc. (2) 32,065 -153 32,065 -153 Derecognition: sale, redemption, expiry, etc. -24,083 1 -24,083 1 Write-offs 0 0 Changes in cash flows on loans restructured due to financial difficulties 0 0 Changes in credit risk inputs of models over the period 0 Changes in the model / methodology 0 Changes in scope 0 0 Other -147 141 -147 141 Total 32,667 -13 0 0 0 0 32,667 -13 32,654 Changes in book value attributable to specific accounting valuation terms (with no significant impact on the value adjustment) (3) 295 295 As at 31/12/2023 32,962 -13 0 0 0 0 32,962 -13 32,949 Outstanding amounts of financial assets under contracts that were written off during the period and are still subject to enforcement measures 0 0 0 0 (1) Transfers to Stage 3 correspond to outstandings initially classified in Stage 1 which, during the year, were downgraded directly to Stage 3, or to Stage 2 and then to Stage 3. (2) Originated loans in Stage 2 may include assets initially classified in Stage 1 which were reclassified to Stage 2 during the period. (3) Includes variations in fair value adjustments of micro-hedged instruments, variations relating to use of the EIR method (notably the amortisation of premiums/ discounts), and variations relating to the accretion of discounts on restructured loans (restated as NBI over the remaining term of the asset) CFM Indosuez Wealth Management 86
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