6.9 CURRENT AND DEFERRED TAX ASSETS AND LIABILITIES (in thousands of euros) 31/12/2025 31/12/2024 Current taxes 12,121 13,844 Deferred taxes 4,019 3,872 Total current and deferred tax assets 16,140 17,716 Current taxes 11,719 14,789 Deferred taxes 8,056 8,804 Total current and deferred tax liabilities 19,775 23,593 The net amount of deferred tax assets and liabilities breaks down as follows: 31/12/2025 31/12/2024 (in thousands of euros) Deferred tax - Assets Deferred tax - Liabilities Deferred tax - Assets Deferred tax - Liabilities Temporary accounting-tax temporary differences 848 5,364 770 5,771 Non-deductible accrued expenses 5,364 Provisions for non-deductible risks and charges 722 667 Other temporary differences (1) 127 103 Deferred taxes on unrealised reserves 1,463 1,263 1,483 1,634 Financial assets at fair value through other comprehensive income Cash flow hedging 1,466 463 1,483 847 Gains and losses on actuarial differences 802 790 Gains and losses on changes in own credit risk Deferred income tax 1,708 1,429 1,619 1,399 Total Deferred taxes 4,019 8,056 3,872 8,804 (1) The portion of deferred tax relating to tax loss carryforwards is 0 for 2025 and 2024. Deferred tax is netted on the balance sheet by taxable entity. 6.10 ACCRUAL ACCOUNTS AND MISCELLANEOUS ASSETS AND LIABILITIES Accruals and other assets (in thousands of euros) 31/12/2025 31/12/2024 Other assets 30,064 34,169 Inventory and miscellaneous assets 3 3 Collective management of Livret de développement durable et solidaire (sustainable and socialsupport development account) securities Various debtors (1) 29,497 33,448 Settlement accounts 564 718 Unpaid subscribed capital Regulating accounts 26,446 33,867 Collection and transfer accounts 62 33 Adjustment and difference accounts 12,909 20,167 Expected income 8,449 7,159 Prepayments 3,778 4,432 Other accruals and deferrals 1,248 2,076 Balance sheet value 56,510 68,036 (1) Of which €1,816,000 relates to the security deposit set aside for the Single Resolution Fund as at 31 December 2025, compared with €1,813,000 as at 31 December 2024 (see note 6.15). Annual Report 2025 135
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