Internal Control Committee and the Specialised Audit and Risk Committee and, if necessary, action plans are implemented. The risk management function at CFM Indosuez Wealth, as well as its subsidiaries CFM Indosuez Gestion and CFM Conseil en Investissement, is organised locally under the Risk and Continuous Monitoring Department (DRCP). This department is responsible for overseeing, coordinating and supervising the risk management and permanent control framework, covering in particular credit, market and operational risks. To complement this framework, the Internal Audit department, acting as the third line of defence, carries out periodic checks to ensure the effectiveness and robustness of the internal control system. The Bank constantly ensures that its internal control framework is kept in line with changes in its business, the regulatory environment and the guidelines issued by Crédit Agricole S.A. and Indosuez. The implementation of a formalised, comprehensive and regularly updated control framework, in line with regulatory requirements and the Group’s standards, remains the primary objective of the Permanent Control function, working in close collaboration with CA Indosuez’s Business Lines. Results of controls in 2025 Around 390 controls, spread across levels 1, 2.1 and 2.2, were monitored using the Enablon tool, with results recorded systematically. These controls cover the main risks and processes identified as sensitive. All the controls were completed on schedule, and the results observed were deemed to be satisfactory in over 93% of cases for all quarters of the 2025 financial year. Sensitive results are subject to enhanced monitoring, with specific action plans put in place, and also recorded in the Enablon tool. Information and decisions of the Executive Directors and the Board of Directors The various communications sent to senior management systematically include information relating to outsourced activities (see table on outsourced activities on page 52), the approval and monitoring of limits, the results of controls across the entire internal control framework, as well as information concerning significant incidents and anomalies detected by the monitoring and analysis system for Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT). Any other significant aspects relating to ongoing risk management, compliance and periodic controls, whether internal or external, are also included. The governing body was also provided with details of changes in outstanding loans, ratings and nonperforming loans. As well as the reports made by the Risk and Permanent Control department, reports issued by the Compliance and Ethics function are also submitted to the General Management. OVERVIEW OF RISK AND EXPOSURE MANAGEMENT ORGANISATIONAL FRAMEWORK OF THE INTERNAL CONTROL SYSTEM Managing of the system At CFM Indosuez Wealth, the internal control system complies with the requirements of the Order of 3 November 2014, as well as those of the Order of 25 February 2021 amending it, on the internal control of companies active in the banking sector, payment services and investment services and placed under ACPR supervision. This system includes, in particular, a strict system for controlling internal operations and procedures; an appropriate accounting structure and information processing system; systems for measuring risks and performance; mechanisms for monitoring and managing risks; a structured documentation and information system; and a system for monitoring cash and securities flows. All of these measures are designed to ensure the safety, compliance and efficiency of the institution’s activities. Acting on behalf of the Head of Risk at Crédit Agricole CIB, who reports to the ACPR, and the Indosuez Wealth RPC (Risk & Permanent Control) function, the Head of DRCP at CFM Indosuez Wealth is responsible for overseeing the risk control and monitoring framework. This oversight is based on: · a central system, adapted locally, including level 2.1 and 2.2 controls applied by all Group entities, shared by the entities in the Indosuez Wealth Group and covering its main control functions (Legal, Compliance, Finance, Security, Permanent Control, etc.) · a local system incorporating level 2.1 and 2.2 controls carried out by all operational departments, thus completing the scope of the Indosuez Joint Business Control Plan. This structure ensures effective and consistent risk monitoring, in line with the Group’s standards and regulatory requirements. During 2025, the group-wide project aimed at harmonising and streamlining the Level 2.1 and 2.2 control mechanisms across Indosuez’s entities was rolled out in accordance with the pre-established schedule. The aim remains to complete the review of all controls monitored in the Enablon tool during the first half of 2026, with a view to the tool becoming fully operational in the second half of the year. When analysing the results of control campaigns, areas for improvement, identified by red or orange ratings, are subject to in-depth analysis by the Permanent Control Unit. These indicators where there are areas for improvement are then presented to the Internal control CFM Indosuez Wealth Management 56
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