53 6 NOTES ON THE BALANCE SHEET 114 6.1 Cash and amounts due from central banks 114 6.2 Financial assets and liabilities at fair value through profit or loss 114 6.3 Hedging derivatives 114 6.4 Financial assets at fair value through other comprehensive income 115 6.5 Financial assets at amortised cost 115 6.6 Transferred assets not derecognised or derecognised with on-going involvement 117 6.7 Financial liabilities at amortised cost 117 6.8 Information on the offsetting of financial assets and liabilities 118 6.9 Current and deferred tax assets and liabilities 118 6.11 Accrual accounts and miscellaneous assets and liabilities 119 6.11 Investment property 120 6.12 Property, plant and equipment and intangible assets (excluding goodwill) 120 6.13 Goodwill on acquisition 121 6.14 Provisions 121 6.15 Shareholders' equity 121 6.16 Financial assets and liabilities by contractual maturity 122 7 EMPLOYEE BENEFITS AND OTHER COMPENSATION 123 7.1 Personnel expenses 123 7.2 Average and year-end headcount 123 7.3 Retirement benefits – defined contribution plans 123 7.4 Retirement benefits – defined benefit plans 123 7.5 Other employee benefits 125 8 LEASES 125 8.1 Leases under which the Group is lessee 125 8.2 Leases under which the Group is lessor 126 9 FINANCING AND GUARANTEE COMMITMENTS AND OTHER GUARANTEES 126 10 FAIR VALUE OF FINANCIAL INSTRUMENTS 127 10.1 Fair value of financial assets and liabilities recognised at amortised cost 128 10.2 Information on financial instruments measured at fair value 130 10.3 Reminder of the reform of interest rate indices and implications for the Crédit Agricole Group 135 11 IMPACT OF CHANGES TO ACCOUNTING METHODS OR OTHER EVENTS 137 12 SCOPE OF CONSOLIDATION ON 31 DECEMBER 2022 137 12.1 Information on subsidiaries 137 13 EVENTS AFTER 31 DECEMBER 2022 137 / Individual Accounts 2022 with financial statements / INDIVIDUAL ACCOUNTS 2022 WITH FINANCIAL STATEMENTS 138 NOTES TO THE PUBLISHABLE FINANCIAL STATEMENTS 140
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