NATIXIS // 2021 Universal Registration Document

5 CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER 31, 2021 Consolidated financial statements and notes

6.4

Gains and losses on financial assets at fair value through

other comprehensive income The table below shows net gains and losses in financial assets at fair value through other comprehensive income recognized in net income over the period. They primarily consist of: income on the sale of debt instruments net of the impact of hedging instruments; V dividends on equity instruments. V

(in millions of euros)

31/12/2020

31/12/2021

Net gains on debt instruments

34

23

Net gains on loans and receivables Net gains on equity instruments (dividends)

94

50 72

TOTAL

128

Unrealized gains and losses recognized over the period are presented in the “Statement of net income (loss) and gains and losses recorded directly in other comprehensive income”.

6.5

Net gains or losses resulting from the derecognition of financial

instruments at amortized cost This line item includes gains and losses resulting from the derecognition of debt securities and loans and receivables recognized at amortized cost, including the impact of hedging instruments. As at December 31, 2021, net gains or losses resulting from the derecognition of instruments at amortized cost include €8 million in losses recorded following the sale of financial assets at amortized cost (versus losses of €13 million as at December 31, 2020) and the gains related to the sale of debt securities at amortized cost were neutral compared with a gain of €1 million as at December 31, 2020.

Other income and expenses 6.6 Income and expenses from other activities include incidental income and expenses.

31/12/2021

31/12/2020

Income Expense

Net

(in millions of euros)

Income Expense

Net

Operating leases

31 69

0

31

29

0

29 33

Other related income and expenses

(79) (79)

(10)

227 256

(194) (194)

TOTAL (a) 62 The activities of the Insurance and Payments division no longer contributed as of December 31, 2021 due to their reclassification to the line “Net income (a) from discontinued operations”. The share of other income and expenses from these activities represented a loss of €57 million as at December 31, 2020. 100 21

316

NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021