CFM INDOSUEZ Wealth Management - 2019 annual report

119 The net amount of deferred tax assets and liabilities breaks down as follows: 31/12/2019 31/12/2018 (in thousands of euros) Deferred tax assets Deferred tax liabilities Deferred tax assets Deferred tax liabilities Temporary accounting-tax temporary differences 953 7,879 680 47 Capital gains realised under the tax suspension scheme (Monegasque reinvestment regime) 7,879 Provisions for non-deductible risks and contingencies 775 680 Other temporary differences 178 47 Deferred taxes on unrealised reserves 6,727 13,463 448 283 Financial assets at fair value through other comprehensive income Cash flow hedges 6,727 13,463 448 283 Gains and losses on actuarial differences Gains and losses on changes in own credit risk Deferred income tax 97 229 249 80 Total deferred taxes 7,777 21,571 1,377 410 Deferred taxes are shown in the balance sheet for their net amount by fiscal entity. 6 . 9 a c c r u a l a c c o u n t s a n d m i s c e l l a n e o u s a s s e t s a n d l i a b i l i t i e s Accrual accounts and miscellaneous assets (in thousands of euros) 31/12/2019 31/12/2018 Other assets 49,875 50,406 Inventory and miscellaneous assets 60 136 Miscellaneous receivables 5,223 7,343 Settlement accounts 22 51 Security deposits on market transactions 43,138 39,698 Variable margin paid 1,432 3,178 Accrual accounts 9,685 13,745 Collection and transfer accounts 62 90 Adjustment and difference accounts 1,320 Income receivable 7,786 9,034 Prepaid expenses 1,712 2,863 Other accrual accounts 125 438 Balance sheet value 59,560 64,151 Accrual accounts and miscellaneous liabilities (in thousands of euros) 31/12/2019 31/12/2018 Other liabilities (1) 35,198 29,145 Settlement accounts 4 2 Miscellaneous payables 13,506 11,399 Lease liabilities (3) 3,337 Remaining payments to be made on securities Initial margin on market transactions 18,351 17,744 Accrual accounts 42,264 42,307 Collection and transfer accounts (2) Adjustment and difference accounts 1,893 Prepaid expenses Expenses payable 37,490 37,117 Other accrual accounts 2,881 5,190 BALANCE SHEET VALUE 77,462 71,452 (1) The amounts shown include accrued interest. (2) Net amounts are shown. (3) See Note 1.1 “Applicable standards and comparability” – IFRS 16 Leases. Annual Financial Statements 2019