4.10 COST OF RISK (in thousands of euros) 31/12/2025 31/12/2024 Allocations net of reversals of impairment losses on assets and provisions for performing off-balance sheet commitments (Stage 1 and Stage 2) (A) -231 -253 Stage 1: Losses measured as the amount of 12-month expected credit losses -234 -193 Debt instruments recognised at fair value through other comprehensive income (items that may be reclassified) Debt instruments recognised at amortised cost -338 10 Commitments by signature 104 -203 Stage 2: Losses measured as the amount of lifetime expected credit losses 3 -60 Debt instruments recognised at fair value through other comprehensive income (items that may be reclassified) Debt instruments recognised at amortised cost -14 19 Commitments by signature 17 -79 Charges net of reversals of impairment losses on assets and provisions for impaired off-balance sheet commitments (Stage 3) (B) -2,679 -38 Debt instruments recognised at fair value through other comprehensive income (items that may be reclassified) Debt instruments recognised at amortised cost -2,679 -38 Commitments by signature Other assets (C) Risks and charges (D) -172 -2,374 Net reversals of impairment losses and provisions (E) = (A) + (B) + (C) + (D) -3,082 -2,665 Realised gains or losses on sales of impaired debt instruments recognised in equity recyclable to income Realised gains or losses on impaired debt instruments recognised at amortised cost Losses on non-impaired irrecoverable loans and receivables Recoveries on loans and receivables recognised at depreciated cost recognised in equity recyclable to income Discounts on restructured loans Losses on off-balance sheet commitments Other losses -1,123 -355 Other income Cost of risk -4,205 -3,020 4.11 NET GAINS OR LOSSES ON OTHER ASSETS (in thousands of euros) 31/12/2025 31/12/2024 Tangible and intangible operating assets -87 43 Capital gains on disposals 2 43 Capital losses on disposals -89 Consolidated equity securities 0 0 Capital gains on disposals Capital losses on disposals Net income (expenses) from business combinations Net gains or losses on other assets -87 43 CFM Indosuez Wealth Management 128
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