Contents
About this
Report
Chairman's
Foreword
Corporate
Management Report Appendices Governance
Consolidated Financial Company Financial
Statements Statements
General Information
122
2.29 Trust Preferred Securities and Capital Securities
148
Consolidated Statement of Financial Position
123
2.30 Financial Guarantees
148
Consolidated Statement of Income
124
2.31 Segmented Information
148
Consolidated Statement of Comprehensive Income
125
2.32 Business Combinations
148
Consolidated Statement of Changes in Equity
126
2.33 Disposal Groups Classified as Field for Sale and
148
Consolidated Statement of Cash Flows
127
Discontinued Operations
Notes to the Consolidated Financial Statements
129
2.34 Cash Flow Statement
148
1. Corporate Information
130
3. Solvency and Capital Management
149
2. Accounting Policies
131
4. Risk Exposure on Financial Instruments
151
2.1 Basis of Preparation
131
4.1 Risk Organization
151
2.2 Consolidated Financial Statements
137
4.2 Strategy for the Use of Financial Instruments
151
2.3 Derivatives and Fledging
138
4.3 Credit Risk
151
2.4 Financial Assets and Liabilities Field forTrading
139
4.4 Non-trading Foreign Exchange Rate risk (FX risk)
158
2.5 Financial Assets and Financial Liabilities Designated
139
4.5 Interest Rate Risk in the Banking Environment
158
at Fair Value
4.6 Market Risk in the Trading Environment
159
2.6 Day One Gains/Losses
139
4.7 Liquidity Risk
161
2.7 Financial Assets at Fair Value Through Other
140
4.8 Operational Risk
164
Comprehensive Income
4.9 Fair Value of Financial Assets and Liabilities
164
2.8 Repurchase Agreements and Reverse Repurchase
140
4.10 Legal and Arbitration Proceedings
169
Agreements
5. Segment Reporting
172
2.9 Securitizations and (De)Recognition of Financial
140
5.1 Business Segments
172
Assets and Liabilities
5.2 Geographic Information (Country-by-Country
175
2.10 Cash and Cash Equivalents
141
Reporting)
2.11 Offsetting Financial Assets and Liabilities
141
5.3 Geographic Information of Non-current Assets
178
2.12 Foreign Currency
141
6. Cash and Cash Equivalents
178
2.13 Interest
141
7. Loans and Advances to Credit Institutions
178
2.14 Fees and Commissions
142
8. Financial Assets Field for Trading
178
2.15 Loans and Advances to Customers and Loans and
142
9. Financial Assets Designated at Fair Value
178
Advances to Credit Institutions
10. Financial Assets Mandatorily at Fair Value
178
2.16 Impairment Allowances on Financial Assets
142
11. Derivatives
179
2.17 Modifications
144
11.1 Types of Derivatives Used by Rabobank
179
2.18 Goodwill and Other Intangible Assets
144
11.2 Derivatives Field forTrading
179
2.19 Property and Equipment
144
11.3 Derivatives Designated as Fledging Instrument
179
2.20 Investment Properties
145
11.4 Notional Amount and Fair Value of Derivatives
182
2.21 OtherAssets
145
12. Loans and Advances to Customers
184
2.22 Leasing
146
13. Financial Assets at Fair Value through Other
185
2.23 Provisions
146
Comprehensive Income
2.24 Employee Benefits
146
14. Investments in Associates and Joint Ventures
186
2.25 Variable Remuneration Based on Equity
147
14.1 I n vestments i n Associates
186
Instruments
14.2 Investments in Joint Ventures
186
2.26 Tax
147
15. Goodwill and Other Intangible Assets
188
2.27 Deposits from Credit Institutions, Deposits from
147
16. Property and Equipment
189
Customers and Debt Securities in Issue
17. Investment Properties
190
2.28 Rabobank Certificates 148 ;g otherAssets 191
Annual Report 2018 - Consolidated Financial Statements
120