NATIXIS - 2018 Registration document and annual financial report

FINANCIAL DATA Consolidated financial statements and notes

1.2.2

Summary of reclassifications by category

This table provides a summary of the reclassifications between IAS 39 and IFRS 9 by category of instruments.

01/01/2018

Carrying value under IAS 39

Carrying value under IFRS 9

Financial assets under IAS 39

Classification under IFRS 9

Note

Financial assets at fair value through profit or loss

Financial assets at fair value through profit or loss

184,497 113,615

225,663

Of which fair value through profit or loss of instruments held for trading

Derivative instruments

Financial assets at fair value through profit or loss

60,014

60,228

Insurance business investments

(l)

214

Variable-income securities

Financial assets at fair value through profit or loss

28,033

37,348

Insurance business investments

(l)

4,310

Fixed-income securities

Financial assets at fair value through profit or loss

18,044

13,033

Insurance business investments

(l)

(6)

Loans and receivables

Financial assets at fair value through profit or loss (c)

3,006

3,006

Of which measured using the fair value option

70,883

Fixed-income securities

Financial assets at fair value through profit or loss (a)

592

3,134

5

Insurance business investments

(l)

2,541 1,863

Variable-income securities

Financial assets at fair value through profit or loss (b)

15,530

Insurance business investments

(l)

13,667

Loans and receivables due from banks at amortized cost

Loans and receivables due from banks

(c)

2,099

2,097 3,414 2,011

Loans and receivables due from customers Financial assets at fair value through profit or loss (c)

5,425

Insurance business investments

(l)

Reverse repurchase agreements

Financial assets at fair value through profit or loss (d)

44,695

44,695

Hedging derivatives

Hedging derivatives

337

339

Insurance business investments

(l)

1

Available-for-sale financial assets

57,885

Fixed-income securities

Financial assets at fair value through profit or loss (e)

15

Financial assets at fair value through equity

(f) (l)

9,910

49,704

Insurance business investments Debt instruments at amortized cost

39,681

99

Variable-income securities

Financial assets at fair value through profit or loss (g)

853

Insurance business investments

(l)

8,178

7,253

Financial assets at fair value through equity Loans and receivables due from customers at amortized cost

(h)

71

Loans and receivables Loans and receivables*

3

3

182,057

Loans and receivables due from banks at amortized cost Loans and receivables due from customers at amortized cost

Loans and receivables

30,556

98,541

57,253

Financial assets at fair value through profit or loss (i)

57

Insurance business investments

(l)

10,808

Loans and receivables due from banks at amortized cost Loans and receivables due from customers at amortized cost

Current accounts overdrawn

6,433

10,262

3,822

Fixed-income securities

Debt instruments at amortized cost

885

Financial assets at fair value through profit or loss (j) Loans and receivables due from banks at amortized cost Loans and receivables due from customers at amortized cost Loans and receivables due from customers at amortized cost Loans and receivables due from customers at amortized cost Financial assets at fair value through profit or loss (k)

923

28

Reverse repurchase agreements

1,434

52,776

4,024

47,328

Finance leases

11,336

11,202

Factoring

8,218

8,208

Held-to-maturity financial assets Fixed-income securities

Insurance business investments

(l)

1,885

1,885

255

Natixis Registration Document 2018