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Crédit Agricole S.A.Update of the 2011 registration document - A03Interim condensed consolidated financial statements for the six monthsto 30 June 2012(having undergone a limited review)Examined by the Board of Directors of Crédit Agricole S.A. at its meeting of 27August 2012INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 128Income statement 128Statement of comprehensive income 129Balance sheet – Assets 130Balance sheet – Equity and liabilities 130Statement of changes in equity 131Cash flow statement 133NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS135Note 1 Group accounting principles and methods, assessments and estimates 135Note 2 Significant information relating to the first half of 2012 1372.1 Main external transactions and material events in the period ...................................................................... 1372.2 Goodwill ................................................................................................................................................... 1412.3 Related parties .......................................................................................................................................... 1422.4 Investments in joint ventures ..................................................................................................................... 143Note 3 Notes to the incomes statements 1443.1 Interest and similar income and expenses................................................................................................... 1443.2 Net fees and commissions ......................................................................................................................... 1443.3 Net gains (losses) on financial instruments at fair value through profit or loss ............................................ 1453.4 Net gains (losses) on available-for-sale financial assets .............................................................................. 1473.5 Net income (expenses) on other activities .................................................................................................. 1473.6 Operating expenses ................................................................................................................................... 1483.7 Depreciation, amortisation and impairment of property, plant & equipment and intangible assets ............... 1493.8 Cost of risk ............................................................................................................................................... 1493.9 Net gains (losses) on other assets ............................................................................................................... 1503.10 Change in other comprehensive income ..................................................................................................... 151Note 4 Segment reporting 1534.1 Operating segment information ................................................................................................................. 1554.2 Insurance activities.................................................................................................................................... 1584.3 French retail banking – Regional Banks ..................................................................................................... 161Note 5 Notes to the balance sheet 1625.1 Financial assets and liabilities at fair value through profit or loss................................................................ 1625.2 Available-for-sale financial assets ............................................................................................................. 1635.3 Loans and receivables to credit institutions and to customers ..................................................................... 1645.4 Impairment deducted from financial assets ................................................................................................ 1665.5 Exposure to sovereign and non-sovereign risk on European country under watch ....................................... 167Page 125 sur 237