NATIXIS - 2018 Registration document and annual financial report

5 FINANCIAL DATA

Consolidated financial statements and notes

AT DECEMBER 31, 2017 R

31/12/2017

Assets (in millions of euros)

Carrying value

Level 1

Level 2

Level 3

Financial assets held for trading

113,615

46,332

62,485

4,798

Securities held for trading

50,381

45,655

4,575

151

o/w fixed-income securities

13,033

11,206

1,676

151

o/w variable-income securities

37,348

34,450

2,899

0

Derivative instruments not eligible for hedge accounting (positive fair value)

60,228

677

56,566

2,985

o/w interest rate derivatives

39,209

2

39,082

124

o/w currency derivatives

15,651

2

14,119

1,531

o/w credit derivatives

1,153

389

764

o/w equity derivatives

3,578

533

2,484

561

o/w other

637

140

492

5

Other financial assets held for trading

3,006

1,344

1,662

Financial assets designated under the fair value option

70,882

14,438

53,110

3,334

Securities under the fair value option

18,664

14,417

1,712

2,535

o/w fixed-income securities

3,134

725

598

1,811

o/w variable-income securities

15,530

13,692

1,114

724

Other financial assets under the fair value option

52,219

22

51,398

799

Hedging derivatives (assets)

339

339

0

o/w interest rate derivatives

339

339

0

Available-for-sale financial assets

57,885

49,376

4,527

3,982

Available-for-sale securities – Equity investments

660

91

0

569

Other available-for-sale securities

57,222

49,285

4,527

3,410

o/w fixed-income securities

49,704

43,491

3,217

2,997

o/w variable-income securities

7,518

5,794

1,310

414

Other available-for-sale financial assets

3

3

TOTAL (a) 12,114 The contribution from the insurance entities at December 31, 2017 was a carrying amount of €67,219 million, of which €4,370 million for Level 2 (a) and €5,120 million for Level 3. 242,721 110,147 120,460

31/12/2017

Liabilities (in millions of euros)

Carrying value

Level 1

Level 2

Level 3

Financial liabilities held for trading

85,937

26,340

57,652

1,945

Securities issued for trading purposes

26,096

25,750

345

0

Derivative instruments not eligible for hedge accounting (negative fair value)

59,783

590

57,249

1,945

o/w interest rate derivatives

39,099

64

38,839

197

o/w currency derivatives

14,681

1

13,508

1,172

o/w credit derivatives

793

467

326

o/w equity derivatives

4,856

395

4,210

251

o/w other

354

130

224

Other financial liabilities held for trading

57

57

Financial liabilities designated under the fair value option

58,948

2,908

54,571

1,469

Securities under the fair value option

20,535

20,162

373

Other financial liabilities under the fair value option

38,414

2,908

34,409

1,097

Hedging derivatives (liabilities)

710

710

o/w interest rate derivatives

710

710

TOTAL

145,595

29,248

112,933

3,414

Level 1: Fair value measurement using prices quoted on a) liquid markets Level 1 comprises instruments whose fair value is determined based on directly usable prices quoted on active markets. This mainly includes securities listed on a stock exchange or traded continuously on other active markets, derivatives traded on organized markets (futures, options, etc.) whose liquidity can be demonstrated, and mutual fund units whose NAV is determined and reported on a daily basis. Level 2: Fair value measurement using observable market b) data Level 2 fair value comprises instruments other than those mentioned in Level 1 fair value and instruments measured using

a valuation technique incorporating inputs that are either directly observable (prices) or indirectly observable (price derivatives) through to maturity. This mainly includes: Simple instruments Most over-the-counter derivatives, swaps, credit derivatives, forward rate agreements, caps, floors and plain vanilla options are traded in active markets, i.e. liquid markets in which trades occur regularly. These instruments are valued using generally accepted models (discounted cash flow method, Black & Scholes model, interpolation techniques), and on the basis of directly observable inputs. For these instruments, the extent to which models are used and the observability of inputs has been documented.

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Natixis Registration Document 2018

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