6.9 Current and deferred tax assets and liabilities 122 6.10 Accrual accounts and miscellaneous assets and liabilities 122 6.11 Investment property 123 6.12 Property, plant and equipment and intangible assets (excluding goodwill) 124 6.13 Goodwill on acquisition 124 6.14 Provisions 124 6.15 Shareholders' equity 124 6.16 Financial assets and liabilities by contractual maturity 125 7 EMPLOYEE BENEFITS AND OTHER COMPENSATION 126 7.1 Personnel expenses 126 7.2 Average and year-end headcount 126 7.3 Retirement benefits – defined contribution plans 126 7.4 Retirement benefits – defined benefit plans 126 7.5 Other employee benefits 128 8 LEASES 128 8.1 Leases under which the Group is lessee 128 8.2 Leases under which the Group is lessor 129 9 FINANCING AND GUARANTEE COMMITMENTS AND OTHER GUARANTEES 129 10 FAIR VALUE OF FINANCIAL INSTRUMENTS 130 10.1 Fair value of financial assets and liabilities recognised at amortised cost 131 10.2 Information on financial instruments measured at fair value 132 10.3 Reminder of the reform of interest rate indices and implications for the Crédit Agricole Group 137 11 IMPACT OF CHANGES TO ACCOUNTING METHODS OR OTHER EVENTS 138 12 CONSOLIDATION SCOPE AT 31 DECEMBER 2023 138 12.1 Information on subsidiaries 138 13 EVENTS AFTER 31 DECEMBER 2021 138 Individual Accounts 2023 with financial statements INDIVIDUAL ACCOUNTS 2023 WITH FINANCIAL STATEMENTS 140 NOTES TO THE PUBLISHABLE FINANCIAL STATEMENTS 142 Annual Report 2023 57
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