CASH FLOW HEDGES AND HEDGES OF NET INVESTMENTS IN FOREIGN OPERATIONS HEDGING DERIVATIVES ` (in thousands of euro) 31/12/2025 31/12/2024 Book value Changes in fair value over the period (including hedge terminations during the period) Notional amount Book value Changes in fair value over the period (including hedge terminations during the period) Notional amount Assets Liabilities Assets Liabilities Cash flow hedging Organised and over-the-counter markets 765 7,063 -1,129 2,632,323 1,195 4,772 142 1,491,985 Interest rate Foreign exchange 765 7,063 -1,129 2,632,323 1,195 4,772 142 1,491,985 Other Total cash flow micro-hedges 765 7,063 -1,129 2,632,323 1,195 4,772 142 1,491,985 Hedging the cash flow exposure of a portfolio of financial instruments to interest rate risk 765 7,063 -1,129 2,632,323 1,195 4,772 142 1,491,985 Cash flow hedging of the currency risk exposure of a portfolio of financial instruments Total cash flow macro-hedges 1,701 5,468 -357 154,000 2,832 6,554 3,665 158,000 Total cash flow hedge 2,466 12,531 -1,486 2,786,323 4,027 11,326 3,807 1,649,985 Hedges of net investments in foreign operations Changes in the fair value of hedging derivatives are recognised as gains or losses under “Other comprehensive income” except for the ineffective portion of the hedging relationship which is recognised under “Net gains (losses) on financial instruments at fair value through profit or loss” in the Income Statement. IMPACT OF HEDGE ACCOUNTING 31/12/2025 31/12/2024 Gains and losses recognised directly in OCI recyclable to income Net income (gains and losses from hedge accounting) Gains and losses recognised directly in OCI recyclable to income Net income (gains and losses from hedge accounting) (in thousands of euros) Amount of the effective portion of the hedging relationship recognised over the period Amount recognised in equity and transferred to profit or loss during the period Amount of the ineffective portion of the hedging relationship Amount of the effective portion of the hedging relationship recognised over the period Amount recognised in equity and transferred to profit or loss during the period Amount of the ineffective portion of the hedging relationship Cash flow hedging Interest rate -356 3,665 Foreign exchange -1,130 142 Other Total cash flow hedge -1,486 0 0 3,807 0 0 Hedges of net investments in foreign operations Total cash flow hedges and hedges of net investments in foreign operations -1,486 0 0 3,807 0 0 CFM Indosuez Wealth Management 122
RkJQdWJsaXNoZXIy NzMxNTcx