129 4.14 CHANGES IN GAINS AND LOSSES ACCOUNTED FOR DIRECTLY IN EQUITY AND TAX EFFECTS (in thousands of euros) Gross Tax Net of tax Net of which group share Gross Tax Net of tax Net of which group share Gross Tax Net of tax Net of which group share Gains and losses recognised directly in OCI recyclable to income Gains and losses on foreign exchange rate adjustments Gains and losses on debt instruments recognised in equity recyclable to income Gains and losses on hedging derivatives 2261 2261 -3809 1035 -2774 -2774 -1548 1035 -513 -513 Gains and losses recognised directly in equity recyclable to income excluding companies accounted for by the equity method Gains and losses recognised directly in equity recyclable to income for companies accounted for by the equity method Gains and losses recognised directly in equity recyclable to income on discontinued operations Gains and losses recognised directly in OCI recyclable to income 0 0 2261 2261 -3809 1035 -2774 -2774 -1548 1035 -513 -513 Gains and losses recognised directly in other comprehensive income not recyclable to income Actuarial gains and losses on post-employment benefits 1720 1720 199 -14 185 185 1919 -14 1905 1905 Gains and losses on financial liabilities attributable to changes in own credit risk Gains and losses on equity instruments accounted for in non-recyclable equity Gains and losses recognised directly in equity not recyclable to income excluding companies accounted for by the equity method 1275 1275 -244 33 -211 -211 1031 33 1064 1064 Gains and losses recognised directly in equity not recyclable to income for companies accounted for by the equity method Gains and losses recognised directly in equity not recyclable to income on discontinued operations Gains and losses recognised directly in other comprehensive income not recyclable to income 0 0 2995 2995 -45 19 -26 -26 2950 19 2969 2969 Gains and losses recognised directly in other comprehensive income 5256 5256 -3854 1054 -2800 -2800 1402 1054 2456 2456
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