57 NET INCOME AND GAINS AND LOSSES RECOGNISED DIRECTLY IN EQUITY (in thousands of euros) NOTES 31/12/2022 31/12/2021 Net income 43,364 29,092 Actuarial gains and losses on post-employment benefits 4.13 391 185 Gains and losses on financial liabilities attributable to changes in own credit risk (1) 4.13 0 0 Gains and losses on equity instruments accounted for in non-recyclable equity (1) 4.13 -75 -211 Pre-tax gains and losses recognised directly in equity not recyclable to income excluding companies accounted for using the equity method 4.13 316 -26 Pre-tax gains and losses recognised directly in equity not recyclable to income from companies accounted for using the equity method 4.13 0 0 Tax on gains and losses recognised directly in equity not recyclable to income excluding companies accounted for using the equity method 4.13 0 0 Taxes on gains and losses recognised directly in equity not recyclable to income of companies accounted for by the equity method 4.13 0 0 Net gains and losses recognised directly in equity not recyclable in income from discontinued operations 4.13 0 0 Net gains and losses recognised directly in equity not recyclable to income 4.13 316 - 26 Gains and losses on foreign exchange rate adjustments 4.13 0 0 Gains and losses on debt instruments recognised in equity recyclable to income 4.13 0 0 Gains and losses on hedging derivatives 4.13 -11185 -2774 Reclassification of net gains or losses on financial assets under the overlay approach 4.13 0 0 Gains and losses before tax recognised directly in equity recyclable to income of companies accounted for by the equity method 4.13 -11185 -2774 Taxes on gains and losses recognised directly in equity recyclable to income excluding companies accounted for by the equity method 4.13 0 0 Taxes on gains and losses recognised directly in equity recyclable to income of companies accounted for by the equity method 4.13 0 0 Net gains and losses recognised directly in equity recyclable to income on discontinued operations 4.13 0 0 Net gains and losses recognised directly in equity recyclable to income 4.13 0 0 Net gains and losses recognised directly in equity 4.13 -11185 -2774 Net gains and losses recognised directly in equity -10869 -2800 Net income and gains and losses recognised directly in equity 32,495 26,292 o/w Group share 32,495 26,292 o/w non-controlling interests 0 0 (1) Amount of items not recyclable to income transferred to reserves
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