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

Rabobank Bronnenarchief

Annual Reports Rabobank | 2018 | | pagina 122