PDF (3.77 Mo) - Le CrÃ©dit Agricole

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Crédit <strong>Agricole</strong> S.A.Update of the 2011 registration document - A03Note 5 Notes to the balance sheet5.1 Financial assets and liabilities at fair value through profit or lossFinancial assets at fair value through profit or loss(in millions of euros) 30/06/2012 31/12/2011Financial assets held for trading 498,422 447,075Financial assets designated as at fair value through profit or loss upon initial 35,243 43,188recognitionCARRYING AMOUNT 533,665 490,263Of which lent securities 335 720Financial assets held for trading(in millions of euros) 30/06/2012 31/12/2011Loans and receivables to customers 257 263Securities bought under repurchase agreements 20,215 21,684Securities held for trading 85,879 75,680• Treasury bills and similar securities 39,565 31,046• Bonds and other fixed-income securities 31,884 28,510• Equities and other variable-income securities 14,430 16,124Derivative instruments 392,071 349,448CARRYING AMOUNT 498,422 447,075Securities acquired under repurchase agreements include those that the entity is authorised to use ascollateral.Financial assets designated as at fair value through profit or loss upon initial recognition(in millions of euros) 30/06/2012 31/12/2011Loans and receivables to customers 216 78Asset backing unit-linked contracts (1) 32,116 40,372Securities designated as at fair value through profit or loss upon initialrecognition2,911 2,738• Treasury bills and similar items 13 3• Bonds and other fixed-income securities 1,776 1,691• Equities and other variable-income securities 1,122 1,044CARRYING AMOUNT 35,243 43,188(1) Debt issues relating to assets held by Group insurers on behalf of policyholders included in unit-linked contracts wereeliminated at 30 June 2012 for an amount of €7 billion (see note 4.2).Page 162 sur 237
Crédit <strong>Agricole</strong> S.A.Update of the 2011 registration document - A03Financial liabilities at fair value through profit or loss(in millions of euros) 30/06/2012 31/12/2011Financial liabilities held for trading 478,371 439,680Financial liabilities at fair value through profit or loss upon initial recognition - -CARRYING AMOUNT 478,371 439,680Revaluation adjustments relating to the Group's issuer credit risk are assessed using models based on the Group'srefinancing conditions. They also take account of the residual term of the relevant liabilities. The revaluation of existingstructured issues is based on issue spreads in force at the accounts-closing date.Financial liabilities held for trading(in millions of euros) 30/06/2012 31/12/2011Securities sold short 29,262 26,259Securities sold under repurchase agreements 26,561 36,013Debt securities 31,975 31,413Derivative instruments 390,573 345,995CARRYING AMOUNT 478,371 439,6805.2 Available-for-sale financial assets(in millions of euros)Fair valueon balancesheet30/06/2012 31/12/2011Gainsrecognisedin othercomprehensiveincomeLossesrecognisedin othercomprehensiveincomeFair valueon balancesheetGainsrecognised inothercomprehensiveincomeLossesrecognisedin othercomprehensiveincomeTreasury bills and similarsecurities 50,415 710 (3,543) 58,520 551 (4,303)Bonds and other fixed-incomesecurities 161,601 6,735 (3,137) 147,555 3,359 (4,223)Equities and other variableincomesecurities 14,157 896 (1,338) 15,468 841 (2,036)Non-consolidated equityinvestments 5,510 961 (172) 5,569 905 (619)Total available-for-salesecurities 231,683 9,302 (8,190) 227,112 5,656 (11,181)Available-for-sale receivables - - - 278 - -Total available-for-salereceivables - - - 278 - -Carrying amount of availablefor-salefinancial assets (1) 231,683 9,302 (8,190) 227,390 5,656 (11,181)Income tax charge (income) (2,990) 2,732 (1,781) 3,536GAINS AND LOSSES ONAVAILABLE-FOR SALE FINANCIALASSETS RECOGNISED IN OTHERCOMPREHENSIVE INCOME(NET OF INCOME TAX) (2) 6,312 (5,458) 3 875 (7,645)(1) The carrying amount of impaired available-for-sale debt securities is €304 billion (€2,168 million at 31December 2011) and the carrying amount of impaired variable-income available-for-sale securities is€2,972 million (€2,737 million at 31 December 2011).(2) At 30 June 2012, the net unrealised loss amounted for €854 million (-€3,770 million at 31 December2011) is offset by the after-tax deferred policyholders’ participation liability of -€1,105 million for Groupinsurance companies (after-tax deferred policyholders’ participation asset of € 1,936 million at 31December 2011); the balance of -€251 million corresponds to net unrealised losses recognised in othercomprehensive income (recyclable) at 31 December 2011 (net unrealised loss of -€1,838 million at 31December 2011).Page 163 sur 237
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UPDATE A03Financial reviewat 30 Jun
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Crédit Agricole S.A.Update of the
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JUNE 2012JUNE 2012JUNE 2012JUNE 201
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Total regulatory capital before ded
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