6.9 CURRENT AND DEFERRED TAX ASSETS AND LIABILITIES (in thousands of euros) 31/12/2024 31/12/2023 Current taxes 13,844 14,728 Deferred tax 3,872 4,564 Total current and deferred tax assets 17,716 19,292 Current tax 14,789 16,092 Deferred tax 8,804 8,931 Total current and deferred tax liabilities 23,593 25,023 The net amount of deferred tax assets and liabilities breaks down as follows: 31/12/2024 31/12/2023 (in thousands of euros) Deferred tax assets Deferred tax liabilities Deferred tax assets Deferred tax liabilities Temporary accounting-tax temporary differences 770 5,771 695 6,178 Non-deductible accrued expenses 0 5,771 0 6,178 Provisions for non-deductible risks and contingencies 667 0 641 0 Other timing differences (1) 103 0 54 0 Deferred taxes on unrealised reserves 1,483 1,634 2,228 1,375 Financial assets at fair value through other comprehensive income 0 0 0 0 Cash flow hedges 1,483 847 2,228 604 Gains and losses on actuarial differences 0 790 0 771 Gains and losses on changes in own credit risk 0 0 0 0 Deferred income tax 1,619 1,399 1,641 1,378 Total deferred taxes 3,872 8,804 4,564 8,931 (1) The portion of deferred tax relating to tax loss carryforwards is 0 for 2024 and 2023. Deferred tax is netted on the balance sheet by taxable entity 6.10 ACCRUAL ACCOUNTS AND MISCELLANEOUS ASSETS AND LIABILITIES Accruals, prepayments and sundry assets (in thousands of euros) 31/12/2024 31/12/2023 Other assets 34,169 72,856 Inventory and miscellaneous assets 3 3 Collective management of Livret de développement durable et solidaire (sustainable and socialsupport development account) securities 0 0 Sundry debtors (1) 33,448 72,830 Settlement accounts 718 23 Unpaid subscribed capital 0 0 Accruals 33,867 12,639 Collection and transfer accounts 33 48 Adjustment and difference accounts 20,167 0 Accrued income 7,159 8,511 Pre-paid expenses 4,432 3,600 Other accrual accounts 2,076 480 Balance sheet value 68,036 85,495 (1) o/w €1,813,000 in respect of the guarantee deposit in favour of the Single Resolution Fund as at 31 December 2024, compared with €1,915,000 as at 31 December 2023. Annual Report 2024 123
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