NATIXIS - 2018 Registration document and annual financial report

FINANCIAL DATA Consolidated financial statements and notes

Financial assets and liabilities at fair value measured using level 3 of the fair value hierarchy 8.5.1 December 31, 2018 FINANCIAL ASSETS ■

Gains and losses recognized in the period

Transactions carried out in the period

Reclassifications in the period

Income statement

On transa- ctions expired or redeemed during the period

On out- standing transa- ctions at the reporting date

Gains and losses reco- gnized directly in equity

Level 3 closing balance at 31/12/2017

Level 3 opening balance

Reclassi- fications and restate- ments

Change in consoli-

Level 3 closing balance

Transla- tion

Purcha- ses/ Issues

Sales/ Redemp- tions

Other reclassi- fications

01/01/2018

From level 3 To level 3

adjus- tments

Financial assets (in millions of euros)

Impact of change

dation scope

31/12/2018

IFRS 9

IAS 39

Financial assets held for trading o/w debt instruments in the form of securities

151

2,448

0

2,598

60

88

0

7,550 (7,482)

(0)

14

(0)

0

61

2,889

151

(12)

0

139

(68)

1

0

56

(68)

(0)

14

(0)

0

2

75

o/w loans and receivables

0

2,460

0

2,460

128

87

0

7,493 (7,413)

0

0

0

0

59

2,814

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

5

2,981

(11)

0

2,970

(38)

(129)

0

172

(366)

(206)

148

(2)

0

0

2,548

o/w interest rate derivatives

124

(10)

0

114

30

1

0

1

(41)

(0)

17

0

0

0

122

o/w currency derivatives o/w credit derivatives o/w equity derivatives (a)

1,527

(1)

0

1,526

(44)

(33)

0

78

(49)

(178)

0

0

0

0

1,299

764

0

0

764

39

(71)

0

1

(8)

0

0

0

0

0

725

561

0

0

561

-63

(21)

0

91

(267)

(28)

131

(2)

0

0

402

o/w other

5

0

0

5

0

(5)

0

0

0

0

0

0

0

0

0

Other financial assets held for trading Financial instruments to be valued at fair value through profit or loss

1,662 (1,662)

0

0

0

0

0

0

0

0

0

0

0

0

0

0

1,448

0

1,448

94

21

(0)

183

(427)

(0)

160

8

0

4

1,490

o/w equity instruments

0

1,033

0

1,033

46

(1)

(0)

54

(166)

(0)

0

(392)

0

4

577

o/w debt instruments in the form of securities

0

358

0

358

47

22

0

105

(230)

0

160

401

0

0

862

o/w loans and receivables

0

57

0

57

1

0

0

24

(31)

0

0

0

0

0

51

Financial assets designated under the fair value option o/w debt instruments in the form of securities

1,873 (1,850)

0

22

0

0

0

0

(23)

0

0

0

0

0

0

350

(329)

0

21

0

0

0

0

(21)

0

0

0

0

0

0

o/w equity instruments o/w loans and receivables

724

(724)

0

0

0

0

0

0

0

0

0

0

0

0

0

799

(797)

0

2

0

0

0

0

(2)

0

0

0

0

0

0

Financial assets at fair value through equity

0

74

0

74

0

0

(16)

6

(16)

0

0

(0)

0

0

48

o/w equity instruments

0

68

0

68

0

0

(10)

6

(16)

0

0

(0)

0

0

48

o/w debt instruments in the form of securities

0

6

0

6

0

0

(6)

0

0

0

0

0

0

0

0

o/w loans and receivables Available-for-sale financial assets TOTAL FINANCIAL ASSETS RECORDED AT FAIR VALUE

427

(427)

0

0

0

0

0

0

0

0

0

0

0

(0)

0

7,094 6,975 The impact of the transfer to Level 3 of the fair value hierarchy of equity derivatives traded in Asia (see key events) amounted to €130 million at (a) December 31, 2018. 19 0 7,113 115 (20) (16) 7,909 (8,313) (206) 322 6 0 66

319

Natixis Registration Document 2018

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