CFM INDOSUEZ Wealth Management - 2020 Annual Report

123 The net amount of deferred tax assets and liabilities breaks down as follows: 31/12/2020 31/12/2019 (in thousands of euros) Deferred tax assets Deferred tax liabilities Deferred tax assets Deferred tax liabilities Temporary accounting-tax temporary differences 912 7,423 953 7,879 Capital gains realised under the tax suspension scheme (Monegasque reinvestment regime) 7,423 7,879 Provisions for non-deductible risks and contingencies 742 775 Other temporary differences 170 178 Deferred taxes on unrealised reserves 0 1,850 6,727 13,463 Financial assets at fair value through equity Cash flow hedges 1,230 6,727 13,463 Gains and losses on actuarial differences 620 Gains and losses on changes in own credit risk Deferred income tax 1,815 1,935 97 229 Total deferred taxes 2,727 11,208 7,777 21,571 Deferred taxes are shown in the balance sheet for their net amount by fiscal entity. 6.9 ACCRUAL ACCOUNTS AND MISCELLANEOUS ASSETS AND LIABILITIES Accrual accounts and miscellaneous assets (in thousands of euros) 31/12/2020 31/12/2019 Other assets 26,681 49,875 Inventory and miscellaneous assets 89 60 Collective management of Livret sustainable development securities 3,583 Miscellaneous receivables 3,567 5,223 Settlement accounts 37 22 Security deposits on market transactions 19,104 43,138 Variable margin paid 301 1,432 Accrual accounts 11,679 9,685 Collection and transfer accounts 621 62 Adjustment and difference accounts 694 Income receivable 6,608 7,786 Prepaid expenses 3,002 1,712 Other accrual accounts 754 125 Balance sheet value 38,360 59,560 Accrual accounts and miscellaneous liabilities (in thousands of euros) 31/12/2020 31/12/2019 Other liabilities (1) 58,965 35,198 Settlement accounts 10 4 Miscellaneous payables 16,252 13,506 Lease liabilities (3) 7,208 3,337 Remaining payments to be made on securities Initial margin on market transaction 35,495 18,351 Accrual accounts 37,937 42,264 Collection and transfer accounts (2) Adjustment and difference accounts 3,384 1,893 Prepaid expenses 0 Expenses payable 33,570 37,490 Other accrual accounts 983 2,881 BALANCE SHEET VALUE 96,902 77,462 (1) The amounts shown include accrued interest. (2) Net amounts are shown. (3) See Note 1.1 Applicable standards and comparability - IFRS 16 Leases