SFIL Annual financial report 2018

3 I Consolidated financial statements in accordance with IFRS 84 SFIL Annual Financial Report 2018 2.11 - ACCRUALS AND OTHER ASSETS 12/31/2017 12/31/2018 Cash collateral paid 2,359 2,137 Other accounts receivable 3 2 Prepaid charges 29 76 Other assets 36 16 TOTAL ACCRUALS AND OTHER ASSETS 2,427 2,231 3. Notes to the liabilities (EUR millions) 3.1 - FINANCIAL LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS 3.1.1. Analysis by nature 12/31/2017 12/31/2018 Non hedging derivatives (1) 4 1,229 TOTAL 4 1,229 (1) Group SFIL is only authorized to enter into derivative transactions for hedging purposes. However, as certain hedging derivatives do not meet all the conditions required by IFRS to be classified as hedging instruments for accounting purposes, they are classified as derivative instruments at fair value through net income. Furthermore, as from 1 st January 2018 and the entry into force of IFRS 9, derivatives used to hedge assets reclassified as assets measured at fair value through net income can no longer be classified as hedging instruments for accounting purposes. They are therefore now allocated to this category. 3.2 - DUE TO BANKS AT AMORTIZED COST 3.2.1. Analysis by nature 12/31/2017 12/31/2018 Current account - - Term deposits 4,213 1,927 Accrued interest 2 1 TOTAL 4,215 1,928 3.2.2. Analysis by residual maturity See note 7.4 3.3 - DEBT SECURITIES AT AMORTIZED COST 3.3.1. Analysis by nature 12/31/2017 12/31/2018 Certificates of deposit 625 647 Euro medium term notes (1) 2,793 4,979 Obligations foncières 45,156 46,794 Registered covered bonds 7,741 7,648 TOTAL 56,315 60,068 (1) Contrary to obligations foncières , these bonds do not benefit from the legal privilege. 3.3.2. Analysis by residual maturity See note 7.4