CFM Indosuez Wealth Management ANNUAL REPORT 2022

111 4.10 COST OF RISK (in thousands of euros) 31/12/2022 31/12/2021 Allocations net of reversals of impairment losses on assets and provisions for performing off-balance sheet commitments (Stage 1 and Stage 2) (A) -512 1,459 Stage 1: Losses measured as the amount of 12-month expected credit losses -372 699 Debt instruments recognised at fair value through other comprehensive income (items that may be reclassified) Debt instruments recognised at amortised cost -361 304 Commitments by signature -11 395 Stage 2: Losses measured as the amount of lifetime expected credit losses -140 760 Debt instruments recognised at fair value through other comprehensive income (items that may be reclassified) Debt instruments recognised at amortised cost -131 530 Commitments by signature -9 230 Charges net of reversals of impairment losses on assets and provisions for impaired off-balance sheet commitments (Stage 3) (B) 64 455 Debt instruments recognised at fair value through other comprehensive income (items that may be reclassified) Debt instruments recognised at amortised cost 64 455 Commitments by signature Other assets (C) Risks and charges (D) -3398 -128 Net reversals of impairment losses and provisions (E) = (A) + (B) + (C) + (D) -3846 1,786 Realised gains or losses on sales of impaired debt instruments recognised in equity recyclable to income Realised gains or losses on impaired debt instruments recognised at amortised cost Losses on non-impaired irrecoverable loans and receivables Recoveries on loans and receivables 0 0 recognised at amortised cost recognised in equity recyclable to income Discounts on restructured loans Losses on off-balance sheet commitments Other losses -42 -8 Other income Cost of risk -3888 1,778 4.11 NET GAINS OR LOSSES ON OTHER ASSETS (in thousands of euros) 31/12/2022 31/12/2021 Operating property, plant and equipment and intangible assets 28 -1 Gains on sales 1,159 Losses on sales -1131 -1 Consolidated equity securities 0 0 Gains on sales Losses on sales Net income (expenses) from business combinations Net profits or losses on other assets 28 -1

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