NATIXIS - 2018 Registration document and annual financial report
FINANCIAL DATA Consolidated financial statements and notes
Financial assets at fair value through comprehensive income 8.4 This line item covers debt instruments managed under a “hold to collect and sell” business model, with cash flows that meet SPPI criteria (see Note 6.1.4) , such as debt instruments held in the liquidity reserve and equity instruments that Natixis has irrevocably opted to measure at fair value through other comprehensive income.
31/12/2018
01/01/2018
Debt instruments
Debt instruments
Unimpaired financial assets (a)
Impaired financial assets (b)
Unimpaired financial assets (a)
Impaired financial assets (b)
Equity instruments
Equity instruments
Total
Total
(in millions of euros)
Notes
8.4.1
8.4.1
8.4.2
8.4.1 9,905
8.4.1
8.4.2
Securities
10,673
126
10,798
6
71
9,982
Loans and receivables
(1)
(1)
TOTAL 9,981 Corresponds to unimpaired financial assets for which value adjustments are calculated based on 12-month expected credit losses (Stage 1) or (a) lifetime expected credit losses (Stage 2). Impaired financial assets (Stage 3) are assets for which a default event has been identified as defined in Article 178 of the EU regulation of (b) June 26, 2013 on regulatory requirements for credit institutions. 10,673 126 10,798 9,904 6 71 Reconciliation table for financial assets at fair value through recyclable other comprehensive 8.4.1 income The tables below show, for each class of instrument, changes over fiscal year 2018 in accounting items and impairments and provisions related to financial assets at fair value through other comprehensive income recyclable to income.
5
Financial assets at fair value through equity (recyclable) at 31/12/2018
Unimpaired assets for which expected credit losses are measured on a lifetime basis (S2 bucket)
Unimpaired assets for which expected credit losses are measured over 12 months (S1 bucket)
Assets impaired after their origination/acquisition (S3 bucket)
Assets impaired on origination/acquisition
Total
Value adjustment for credit losses
Value adjustment for credit losses
Value adjustment for credit losses
Value adjustment for credit losses
Value adjustment for credit losses
Gross carrying amount
Gross carrying amount
Gross carrying amount
Gross carrying amount
Gross carrying amount
(in millions of euros)
BALANCE AT 01/01/2018
9,863
0
42
(1)
6
9,911
(0)
New originated or acquired contracts Changes in contractual cash flows not giving rise to derecognition Variations linked to changes in credit risk parameters (excluding transfers)
3,533
(0)
3,533
(0)
516
0
(0)
(2)
515
0
Financial asset transfers
35
(0)
(35)
0
0
0
0
0
Transfers to S1
35
(0)
(35)
0
0
0
Transfers to S2 Transfers to S3 Contracts fully repaid or sold during the period
(3,473)
0
(4)
(3,477)
0
Impairment in value (write-off)
0
0
0
0
Variations linked to changes in exchange rates
161
0
(3)
0
(0)
158
0
Changes in the model used
0
Other changes
34
(0)
34
(0)
BALANCE AT 31/12/2018
10,670
(0)
4
(0)
(0)
0
0
0
10,673
(0)
311
Natixis Registration Document 2018
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