CFM INDOSUEZ Wealth Management - 2020 Annual Report

132 10.1 FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES RECOGNISED AT AMORTISED COST The amounts presented include accrued interest and are net of impairment. Fair value of financial assets carried in the balance sheet at amortised cost (in thousands of euros) Balance sheet value at 31/12/2020 Fair value at 31/12/2020 Prices quoted on active markets for identical instruments - Level 1 Valuation based on observable data - Level 2 Valuation based on non- observable data - Level 3 Debt instruments not measured at fair value on the balance sheet Loans and receivables 5,006,920 5,006,920 3,435,645 1,571,275 Loans and receivables due from credit institutions 1,670,568 1,670,546 1,670,546 Ordinary accounts and overnight loans 513,063 513,041 513,041 Term accounts and loans 1,151,247 1,151,029 1,151,029 Securities received under reverse repurchase agreements Securities received under reverse delivery repurchase agreements 6,476 6,476 6,476 Subordinated loans Other loans and receivables -218 Loans and receivables due from clients 3,336,374 3,336,374 1,765,099 1,571,275 Business loans 1,384 1,384 1,384 Other facilities granted to clients 1,569,651 1,569,651 1,569,651 Securities received under reverse repurchase agreements Securities received under reverse delivery repurchase agreements Subordinated loans Receivables arising from direct insurance activities Receivables arising from reinsurance transactions Advances to shareholders’ current accounts Ordinary accounts receivable 1,765,339 1,765,339 1,765,099 240 Debt securities 151,442 151,442 151,442 0 Government securities and similar Bonds and other fixed income securities 151,442 151,442 151,442 Total financial assets o/w the fair value is indicated 5,158,384 5,158,362 151,442 3,435,645 1,571,275