NATIXIS - 2018 Registration document and annual financial report

5 FINANCIAL DATA

Consolidated financial statements and notes

STATEMENT OF NET INCOME/(LOSS) AND OTHER COMPREHENSIVE INCOME

31/12/2018

31/12/2017 (a)

(in millions of euros)

Net income

1,880

1,861 (580) (677) (655)

Items recyclable to income Translation adjustments

(15) 166 219 (53)

Revaluation adjustments during the period

Reclassification to profit or loss

(22)

Other reclassifications

0

Revaluation of financial assets (debt) instruments) at fair value through other comprehensive income (b)

(61) (56)

Revaluation adjustments during the period

Reclassification to profit or loss

(5)

Other reclassifications

0

Revaluation of available-for-sale financial assets Revaluation adjustments during the period

(197) (265)

(58)

94

Reclassification to profit or loss

68 (0) 41 35

(152)

Other reclassifications

Revaluation of hedging derivatives

180

Revaluation adjustments during the period

98 83

Reclassification to profit or loss

6

Other reclassifications

(0)

Share of gains and losses recognized directly in the equity of associates recyclable to income

(2)

(3)

Non-current assets held for sale (c)

(44)

Tax impact on items recyclable to income

83

(21)

Items not recyclable to income

292

(148)

Revaluation adjustments on defined-benefit plans

32

4

Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss Revaluation of equity instruments recognized at fair value through other comprehensive income Revaluation of hedging derivatives of equity financial assets recognized at fair value through other comprehensive income Share of gains and losses recognized directly in the equity of associates not recyclable to income

384

(185)

(7)

-

-

Non-current assets held for sale (c)

1

Tax impact on items not recyclable to income

(119)

33

Gains and losses recognized directly in other comprehensive income (after income tax)

277

(728)

TOTAL INCOME

2,157 1,869

1,133

Group share

969

Non-controlling interests 164 The information reported at December 31, 2017 has not been restated for the impact of the first-time application of IFRS 9 “Financial (a) instruments”, in accordance with the option available under this standard. Including impairment of debt instruments recognized in “Financial assets at fair value through other comprehensive income” recorded as “Other (b) items of comprehensive income” on the first-time application of IFRS 9 as at January 1, 2018, for an amount of €1.1 million (gross of tax). Corresponds to the SFS business lines recognized in non-current assets held for sale as at December 31, 2018 (see Note 3.6 and 6.9). (c) Corresponds exclusively to insurance activities as at December31, 2018 (see Note 2.10) (d) 288

242

Natixis Registration Document 2018