NATIXIS - 2018 Registration document and annual financial report

5 FINANCIAL DATA

Consolidated financial statements and notes

TABLE SHOWING THE IMPACT OF THE CHANGE IN IMPAIRMENT METHOD R

This table gives a detailed presentation of the impact of changes related to the application of the new impairment model under IFRS 9.

Closing balance of value

Impact of changes in valuation classification on value adjustment for losses at that date

Opening balance of value adjustments for losses under IFRS 9 at 01/01/2018

adjustments under IAS 39 and IAS 37 at 31/12/2017

Financial assets under IAS 39 Available-for-sale securities

Classification under IFRS 9

Debt securities at amortized cost

(24)

0

Debt securities at fair value through equity (recyclable)

(43)

(3)

Insurance business investments

(15)

Loans and receivables due from customers available-for-sale Loans and receivables due from banks Loans and receivables due from customers

Loans and receivables due from customers at amortized cost

(15)

(15)

Loans and receivables due from banks at amortized cost

(69)

(64)

5

Debt securities at amortized cost

(92)

Loans and receivables due from customers at amortized cost

(1,909)

(1,975)

(34)

Loans at fair value through profit or loss

(4)

Fixed-income securities at fair value through profit or loss

(4)

Financing commitments Guarantee commitments

Financing commitments Guarantee commitments

(3)

(120)

(116)

(16)

(40)

(24)

(2,120)

(2,289)

(169)

Impact of the first-time application of IFRS 9 on shareholders’ equity 1.2.3

Gains and losses recognized directly in other items of comprehensive income

Financial assets at fair value through equity (recyclable)

Equity instruments at fair value through equity (not recyclable)

Total IFRS 9 impact

Available- for-sale assets

Total IFRS 9 impact at 01/01/2018

Non- controlling interests

Other consolidated reserves

Group share

Total

(in millions of euros)

Balance at 31/12/2017 (after appropriation of income)

6,159

637

637

6,796

1,192

7,988

Different effects Remeasurement of equity instruments at fair value through equity Reclassification to financial assets at fair value through profit or loss Reclassification to financial assets at fair value through equity Reclassification to financial assets at amortized cost Reclassification to financial liabilities at fair value through profit or loss Impact of change in impairment of financial assets at fair value through equity Impact of change in impairment of financial receivables at amortized cost Impact of change in impairment of off-balance sheet commitments

59

(61)

(61)

(2)

(2)

43

(70)

40

(13)

(43)

(27)

(27)

(3)

(29)

(140)

(140)

(1)

(141)

Tax effects

34

23

(14)

(2)

7

41

41

Impact on consolidated reserves at 01/01/2018

(32)

(107)

26

(14)

(96)

(128)

(4)

(132)

BALANCE AT 01/01/2018

6,127

530

26

(14)

541

6,668

1,188

7,856

258

Natixis Registration Document 2018