NATIXIS // 2021 Universal Registration Document

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

7.5.1

Financial assets and liabilities at fair value measured using Level 3 of the fair value

hierarchy December 31, 2021

Transactions carried out in the period

Gains and losses recognized in the period

Reclassifications in the period (a)

Income statement

On out standing transac tions at the reporting date

On

transac

Gains and losses recorded directly in equity

tions expired or redeemed in the period

Level 3 closing balance 31/12/2021

Level 3 opening balance at 01/01/2021*

Change in consoli dation scope

Trans

lation

Procu rement/ Issues

Sales/

Other

adjust

Redemp

Outside Level 3 To Level 3

reclassi fications

Financial assets (in millions of euros) Financial assets held for trading o/w debt instruments in the form of securities o/w equity instruments

ments

tions

2,062

1,121

22

18,538 (18,118)

(258)

416

(9)

79

3,853

98

(34) (70)

7 0

162 448

(143) (536)

(21)

156 173

11

235

(9)

6

o/w loans and receivables

1,964

1,226

15

17,928 (17,438)

(237)

87

0

68

3,612

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

1,757

1,083

55

809 (1,330)

(188)

563

26

43

2,817

o/w interest rate derivatives

545 484 184 544

138 (63) (10)

(31) (31) (29) 147

16

(147)

(161)

479

5

844 686 191

o/w currency derivatives* o/w credit derivatives o/w equity derivatives Other financial assets held for trading Financial assets to be valued at fair value through profit or loss o/w equity instruments o/w debt instruments in the form of securities o/w other o/w debt instruments in the form of securities o/w equity instruments o/w loans and receivables Financial assets at fair value through other comprehensive income o/w equity instruments o/w debt instruments in the form of securities o/w loans and receivables o/w loans and receivables Financial assets designated under the fair value option

243

(74) (13)

85 (2)

29 19 36

(2) 28

16 10 11

5

1,016

545

(1,095)

(110)

1,094

2

0

1

2

1,205

(39) 101

26 18

220

170

(0)

340

(21) (21)

33

1,934

578

95

(5)

3

5

774

568

85

7

170

(181)

(0)

0

16

665

59

(225)

1

394

(83)

337

12

496

21

22

2

44

21

22

2

44

490 490

77 77

130 130

4 4

(77) (77)

0

(13) (13)

38 38

648 648

TOTAL FINANCIAL ASSETS RECORDED AT FAIR VALUE

5,534

2,265

103

130 20,011 (19,794)

(446)

1,319

(18)

194

9,298

Amounts not restated in relation to the financial statements at December 31, 2020 (see Note 5.4). * The flows presented under the “Reclassifications in the period” columns of the above table are determined on the basis of outstanding transactions at December 31, 2021. (a)

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021