1 PRINCIPLES AND METHODS APPLICABLE WITHIN THE GROUP, AND JUDGEMENTS AND ESTIMATES USED 1.1 APPLICABLE STANDARDS AND COMPARABILITY Unless otherwise stated, all amounts in this financial report are expressed in euros and shown in thousands, without decimals. Rounding to the nearest thousand euros may, in some cases, cause non-significant discrepancies with respect to the levels of totals and subtotals shown in the tables. Pursuant to EC Regulation no. 1606/2002, the consolidated financial statements have been Also of note is ANC Regulation No. 2025-01 of 7 February 2025, amending ANC Regulation No. 201609 and ANC Regulation No. 2020-01 of 9 October 2020. As a reminder, this regulation concerns the specific information that companies must provide in the notes to the financial statements, with effect from the 2025 financial year, regarding the fees for certifying sustainability information. Note that when early application of the accounting standards and interpretations adopted by the European Union is optional for a period, unless specifically stated, the Group has not taken that option. Standards and interpretations adopted by the European Union as at 31 December 2025 not yet applied by the Group IFRS 9 / IFRS 7 - Classification and measurement of financial instruments prepared in accordance with IAS/IFRS standards and IFRIC interpretations applicable as at 31 December 2025 and as adopted by the European Union (carveout version), thus using certain exceptions in the application of IAS 39 on macro-hedge accounting. These standards and interpretations are available on the European Commission website at the following address: https://ec.europa.eu/info/businesseconomy-euro/company-reporting-and-auditing/ company-reporting/financial-reporting_en The standards and interpretations are identical to those used and described in the Group’s financial statements as at 31 December 2024. They have been supplemented by the IFRS standards adopted by the European Union as of 31 December 2025, which must be applied for the first time for the 2025 financial year. These cover: The amendments to IFRS 9 and IFRS 7, adopted on 27 May 2025 and applicable to financial years beginning on or after 1 January 2026, clarify, in particular, the classification of financial assets with contingent features, such as environmental, social and corporate governance (ESG) characteristics, within the context of the SPPI test. Although this amendment is retroactive, the Group does not anticipate that instruments with ESG clauses that existed prior to 1 January 2026 will fail the SPPI test. These amendments will require additional information regarding financial instruments with contingent features from the date of application. Standards and interpretations not yet adopted by the European Union at 31 December 2025 The standards and interpretations published by the IASB as of 31 December 2025 but not yet adopted by the European Union are not applicable for the Group. They will become mandatory only from the date stipulated by the European Union and have therefore not been applied by the Group as at 31 December 2025. Standards, Amendments or Interpretations First-time application date: financial years starting from: Potential material effect for the Group IAS 21 / IFRS 1 - Non-convertibility 01/01/2025 No Notes to the consolidated financial statements CFM Indosuez Wealth Management 78
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