CFM Indosuez Wealth Management // Annual report 2021

136 6.13 PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS Operating property, plant and equipment include the lessee’s rights to use leased assets. Depreciation and impairment of property, plant and equipment used in operations is presented including depreciation on property, plant and equipment let under operating leases. (in thousands of euros) 31/12/2020 01/01/2021 Scope changes Increases (purchases) Reductions (sales) Foreign exchange rate adjustments Other movements 31/12/2021 Operating property, plant and equipment Gross amount 188,988 188,988 1,140 -110 190,018 Depreciation, amortisation and impairment -44,574 -44,574 -4,985 -49,559 Balance sheet value 144,414 144,414 -3,845 -110 0 140,460 Intangible assets Gross amount 56,864 56,864 2,268 -83 0 59,049 Depreciation, amortisation and impairment -14,583 -14,583 -549 5 0 -15,127 Balance sheet value 42,281 42,281 1,719 -78 0 43,922 (in thousands of euros) 31/12/2019 01/01/2019 Scope changes Increases (purchases) Reductions (sales) Foreign exchange rate adjustments Other movements 31/12/2020 Operating property, plant and equipment Gross amount 182,155 182,155 1,479 -307 5,661 188,988 Depreciation, amortisation and impairment -39,189 -39,189 -5,319 290 -356 -44,574 Balance sheet value 142,966 142,966 0 -3,840 -17 5,305 144,415 Intangible assets Gross amount 54,845 54,845 0 2,540 -521 0 56,864 Depreciation, amortisation and impairment -14,676 -14,676 0 -251 344 0 -14,583 Balance sheet value 40,169 40,169 0 2,289 -177 0 42,281 6.14 PROVISIONS (in thousands of euros) 01/01/2021 (2) Scope changes Allowances Reversals used Reversals not used Foreign exchange rate adjustments Other movements 31/12/2021 Risks on home savings products Performance risk on off-balance sheet commitments 1,023 414 - -1,039 -3 - 395 Operational risks - - - - - - - Employee commitments (pensions) and similar items (1) 5,665 759 -670 -194 -1 -418 5,141 Miscellaneous litigation 5,969 660 -418 -534 - - 5,677 Holdings - - - - - - - Restructuring - - - - - - - Other risks - - - - - - - Total 12,657 1,833 -1,088 -1,767 -4 -418 11,213 (1) Including €3,807,000 for post-employment benefits on defined-benefit plans, as detailed in Note 7.4, of which €1,305,000 as a provision for long-service awards. (2) Estimated impact of the first application of the IFRS IC decision of 21 April 2021 on the calculation of obligations relating to certain defined benefit plans (see Note 1.1 Applicable standards and comparability)

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