NATIXIS - 2018 Registration document and annual financial report

FINANCIAL DATA Consolidated financial statements and notes

8.9.3

Items subject to cash flow hedging

31/12/2018

Fair value of hedging derivative (a)

o/w effective portion

o/w ineffective portion

Hedging of interest rate risk

(145)

(143)

(2)

TOTAL

(145)

(143)

(2)

The asset and liability fair value of the hedging derivatives is presented in net terms. (a)

Cash flow hedging – Analysis of other items of comprehensive income 8.9.4

Balance of hedged portion

Reclassification of effective portion to profit or loss

Hedged item partially or fully settled

Change in effective portion

still to be deferred*

31/12/2018

OCI framework

01/01/2018

Amount of OCI for CFH transactions

(170) (170)

(53) (53)

80 80

(143) (143)

Total

5

The basis adjustment model is optional under IAS 39 and mandatory under IFRS 9. *

Accrual accounts, other assets and liabilities 8.10 This heading corresponds to technical accounts, details of which are given below:

Other assets 8.10.1

31/12/2018

01/01/2018 (c)

(in millions of euros) Accrual accounts (a)

1,450

1,848

Securities settlement accounts

311 139 117

308 331 100

Other items

Security deposits paid

Other miscellaneous debtors (b)

12,254

12,502

Other assets

462

177

TOTAL

14,733

15,267

Of which €270 million in contract assets (accrued income) at December 31, 2018. (a) Of which €970 million in trade receivables at December 31, 2018. (b) Of which €487 million at January 1, 2018 for the SFS businesses recognized in non-current (c) assets held for sale as at December 31, 2018 (see Notes 3.6 and 6.9).

Other liabilities 8.10.2

31/12/2018

01/01/2018 (b)

(in millions of euros) Accrual accounts (a)

3,076 9,734

3,146 8,984

Miscellaneous creditors

Securities settlement accounts Security deposits received

136

289 121

6 1

Other

10

Miscellaneous liabilities

2,406

2,614

TOTAL

15,359

15,165

Of which €125 million in contract liabilities (deferred income) at December 31, 2018. (a) Of which €1,225 million at January 1, 2018 for the SFS business lines recognized in non-current (b) assets held for sale as at December 31, 2018 (see Notes 3.6 and 6.9).

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Natixis Registration Document 2018