132 Debt instruments recognised at fair value through other comprehensive income recyclable to income at 31/12/2021 Not applicable on 31 December 2020 and 31 December 2021. Equity instruments recognised at fair value through other comprehensive income not recyclable to income at 31/12/2021 Other comprehensive income on equity instruments that may not be reclassified (in thousands of euros) Balance sheet value Unrealised gains Unrealised losses Equities and other variable income securities 319 129 Non-consolidated equity investments 0 0 Total equity instruments recognised at fair value through other comprehensive income not recyclable to income 319 129 0 Taxes -32 Gains and losses recognised directly in equity on equity instruments recognised at fair value through other comprehensive income not recyclable to income (net of taxes) 97 0 Equity instruments recognised at fair value through other comprehensive income not recyclable to income at 31/12/2020 Other comprehensive income on equity instruments that may not be reclassified (in thousands of euros) Balance sheet value Unrealised gains Unrealised losses Equities and other variable income securities 344 124 Non-consolidated equity investments Total equity instruments recognised at fair value through other comprehensive income not recyclable to income 344 124 0 Taxes -33 Gains and losses recognised directly in equity on equity instruments recognised at fair value through other comprehensive income not recyclable to income (net of taxes) 91 0 6.5 FINANCIAL ASSETS AT AMORTISED COST (in thousands of euros) 31/12/2021 31/12/2020 Loans and receivables due from credit institutions 1,416,089 1,670,546 Loans and receivables due from customers 3,709,662 3,336,374 Debt securities 64,651 151,442 Balance sheet value 5,190,402 5,158,362 Loans and receivables due from credit institutions (in thousands of euros) 31/12/2021 31/12/2020 Credit institutions Accounts and loans 1,406,710 1,664,310 of which performing ordinary accounts receivable 211,696 114,059 of which performing overnight accounts and loans 244,467 399,005 of which performing term accounts and loans 0 0 Securities received under reverse repurchase agreements 9,607 6,476 Securities received under reverse delivery repurchase agreements 0 0 Junior loans 0 0 Other loans and receivables Gross amount 1,416,317 1,670,786 Impairments -228 -218 Balance sheet value 1,416,089 1,670,568
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