CASH FLOW HEDGES AND HEDGES OF NET INVESTMENTS IN FOREIGN OPERATIONS HEDGING DERIVATIVE INSTRUMENTS ` (in thousands of euros) 31/12/2024 31/12/2023 Book value Changes in fair value over the period (including hedge terminations during the period) Notional amount Book value Changes in fair value over the period (including hedge terminations during the period) Notional amount Assets Liabilities Assets Liabilities Cash flow hedges Organised and over-the-counter markets 1,195 4,772 142 1,491,985 996 11,392 -54 2,829,144 Interest rate Currencies 1,195 4,772 142 1,491,985 996 11,392 -54 2,829,144 Other Total cash flow micro-hedges 1,195 4,772 142 1,491,985 996 11,392 -54 2,829,144 Hedging the cash flow exposure of a portfolio of financial instruments to interest rate risk 2,832 6,554 3,665 158,000 1,416 9,326 6,737 138,000 Cash flow hedging of the currency risk exposure of a portfolio of financial instruments Total cash flow macro-hedges 2,832 6,554 3,665 158,000 1,416 9,326 6,737 138,000 Total cash flow hedges 4,027 11,326 3,807 1,649,985 2,412 20,718 6,683 2,967,144 Hedges of net investments in foreign operations Changes in the fair value of hedging derivatives are recognised as gains or losses under “Other comprehensive income” except for the ineffective portion of the hedging relationship which is recognised under “Net gains (losses) on financial instruments at fair value through profit or loss” in the Income Statement. IMPACT OF HEDGE ACCOUNTING 31/12/2024 31/12/2023 Gains and losses recognised directly in OCI recyclable to income Net income (gains and losses from hedge accounting) Gains and losses recognised directly in OCI recyclable to income Net income (gains and losses from hedge accounting) (in thousands of euros) Amount of the effective portion of the hedging relationship recognised over the period Amount recognised in equity and transferred to profit or loss during the period Amount of the ineffective portion of the hedging relationship Amount of the effective portion of the hedging relationship recognised over the period Amount recognised in equity and transferred to profit or loss during the period Amount of the ineffective portion of the hedging relationship Cash flow hedges Interest rate 3,665 6,737 Currencies 142 -54 Other Total cash flow hedges 3,807 0 0 6,683 0 0 Hedges of net investments in foreign operations Total cash flow hedges and hedges of net investments in foreign operations 3,807 0 0 6,683 0 0 CFM Indosuez Wealth Management 110
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