NATIXIS // 2021 Universal Registration Document

3 RISK FACTORS, RISK MANAGEMENT AND PILLAR III Basel 3 Pillar III disclosures

Balance sheet under regulatory scope of consolidation Reference

Balance sheet as in the

Transparent treatment of entities held for sale (a)

published financial statements

Reprocessing insurance companies

Other restatements

As at December 31, 2021

As at December 31, 2021

38,723

83

(3,082)

35,725

6 Debt securities

7 Revaluation adjustments on portfolios hedged against interest rate risk

133 626 454

133 645 454

11 39

8

8 Current tax liabilities 9 Deferred tax liabilities

(36)

(3)

of which Deferred tax liabilities associated with deferred tax assets that depend on future profits and do not result from other temporary differences

19

1

10 Accrual accounts and other liabilities 11 Liabilities on assets held for sale 12 Liabilities related to insurance policies

6,435

1,495

(282)

(5)

7,643

124,366 (124,290)

76

0

113,747 (113,747)

0

13 Provisions

1,580 4,073

89

(42)

(1)

1,625 4,073

14 Subordinated debt

251

(251)

of which subordinated loans under the regulatory Tier 2 category, net of discount

3,954

4

Total liabilities

547,523

0 (119,521)

(3,090)

424,912

Shareholders’ equity 1 Shareholders’ equity (Group share) of which Cash flow hedge reserve

20,868

20,868

47

2

2 Non-controlling interests

202

202

Total equity 21,070 The entities of the Insurance and Payments divisions as well as the structure carrying the associated operating resources (Natixis Immo Exploitation) to be sold (a) to BPCE during the first quarter of 2022 are presented as assets and liabilities on a dedicated line (assets held for sale) in Natixis’ statutory financial statements. Under the prudential approach, the underlying assets and liabilities must continue to be presented transparently according to their original management intention (to be then broken down by Basel exposure categories or by market risk exposure). 21,070

174

NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021