GENERAL FRAMEWORK 68 CONSOLIDATED FINANCIAL STATEMENTS 70 Profit and loss account 70 Net income and gains and losses recognised directly in equity 71 Balance sheet - Assets 72 Balance sheet - Liabilities 73 Table of variations in equity 74 Cash flow table 76 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 78 1 PRINCIPLES AND METHODS APPLICABLE TO THE GROUP, JUDGEMENT AND ESTIMATES USED 78 1.1 Applicable standards and comparability 78 1.2 Accounting principles and policies 79 1.3 Consolidation principles and methods (IFRS 10, IFRS 11 and IAS 28) 96 2 MAIN ORGANISATIONAL CHANGES AND SIGNIFICANT EVENTS OF THE PERIOD 98 3 FINANCIAL MANAGEMENT, RISK EXPOSURE AND HEDGING POLICY 98 3.1 Credit risk 98 3.2 Exposures to sovereign risk [if applicable] 115 3.3 Market risk 115 3.4 Liquidity and funding risk 117 3.5 Hedge accounting 118 3.6 Operational risks 123 3.7 Capital management and regulatory ratios 123 4 NOTES ON NET INCOME AND GAINS AND LOSSES RECOGNISED DIRECTLY IN EQUITY 124 4.1 Interest income and expenses 124 4.2 Fee and commission income and expenses 124 4.3 Net gains or losses on financial instruments at fair value through profit or loss 125 4.4 Net gains or losses on financial instruments at fair value through equity 126 4.5 Net gains or losses resulting from the derecognition of financial assets at amortised cost 126 4.6 Net gains or losses arising from the reclassification of financial assets to fair value through profit or loss 126 4.7 Net income (expenses) from other activities 126 4.8 Operating expenses 126 4.9 Depreciation, amortisation and impairment charges on tangible and intangible fixed assets 127 4.10 Cost of risk 128 4.11 Net gains or losses on other assets 128 4.12 Taxes 129 4.13 Change in gains and losses recognised directly in equity 130 5 SEGMENT INFORMATION 131 6 NOTES ON THE BALANCE SHEET 131 6.1 Cash and amounts due from central banks 131 6.2 Financial assets and liabilities at fair value through profit or loss 131 6.3 Hedging derivatives 131 6.4 Financial assets at fair value through equity 132 6.5 Financial assets at amortised cost 132 6.6 Transferred assets not derecognised or derecognised with on-going involvement 134 6.7 Financial liabilities at amortised cost 134 6.8 Information on the offsetting of financial assets and liabilities 134 Consolidated financial statements as at 31 December 2025 CFM Indosuez Wealth Management 66
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