122 IMPACTS OF HEDGE ACCOUNTING AT 31/12/2020 Gains and losses recognised directly in OCI recyclable to income Gains and losses recognised directly in OCI recyclable to income (in thousands of euros) Amount of the effective portion of the hedging relationship recognised over the period Amount of the effective portion of the hedging relationship recognised over the period Amount of the ineffective portion of the hedging relationship Cash flow hedges Interest rate -2 Currencies 141 Other Total cash flow hedges 139 Hedges of net investments in foreign operations Total cash flow hedges and hedges of net investments in foreign operations 139 3.5 OPERATIONAL RISKS Indosuez Wealth Management Group has produced a group-wide operational risk map, consisting of a list of activities and processes performed by each entity, using a common structure. It applies to the internal control scope of CFM Indosuez Wealth Management and its subsidiaries. Each area of the operational risk map is reviewed and validated annually by the Head of each Business Line in association with the Permanent Control department. The cross-divisional mapping of compliance, internal or external fraud and legal risks is also validated annually by Compliance and the Legal department. A summary of the operational riskmap and the reviewprogress report are presented annually to the Internal Control Committee, which approves the mapping, the action plan and the results of backtesting. 3.6 CAPITAL MANAGEMENT AND REGULATORY RATIOS In accordance with EU regulation 575/2013 (CRR), la gestion de ces ratios est effectuée directement par CA-CIB.
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