NATIXIS // 2021 Universal Registration Document

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

December 31, 2020

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

Level 3 opening balance as at 01/01/2020*

Gains and losses recorded directly in equity

tions expired or redeemed in the period

Level 3 closing balance 31/12/2020

Change in consoli dation scope

Transla

tion

Procu rement/ Issues

Sales/

Other

adjust

Redemp

Outside Level 3 To Level 3

reclassi fications (b)

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

3,224

(55)

432

9,342 (11,211)

(12)

485

(51)

(93)

2,062

341

(110)

410

4,066

(4,626)

(12)

52

9

(34)

98

60

(60)

o/w loans and receivables

2,823

55

21

5,276

(6,585)

433

(59)

1,964

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

2,207

(9)

28

515

(363)

(312)

(3)

(226)

(80)

1,757

o/w interest rate derivatives

741 976 229 262

211 (14) (27)

(271)

25 (1)

(47) (46) (16)

(108) (176)

(0)

(6) 17

545 484 184 544

o/w currency derivatives* o/w credit derivatives o/w equity derivatives

(15)

(30)

(227)

(2)

2

(1)

10 16

(11) (81)

(179)

316

489

(254)

(26)

1

o/w other 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

1,308

(24)

(4) (5)

179

(275)

0

0

39 39

(7) (7)

(14)

1,205

613

(3)

12

(67)

(5)

578

647

(22)

0

(24)

(25)

0

0

(9)

568

o/w loans and receivables

49

2

0

192

(183)

59

Financial assets designated under the fair value option

(19)

40

21

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

(19)

40

21

321 321

43 43

0

158 158

14 14

(44) (44)

28 28

(30) (30)

490 490

TOTAL FINANCIAL ASSETS RECORDED AT FAIR VALUE

7,060

(64)

455

158 10,051 (11,893)

(323)

522

(210)

(7)

(217)

5,534

Amounts restated in relation to the financial statements published in 2019 (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, 2020. (a) Corresponds mainly to the effect of changes in presentation of option premiums payable or receivable (see Note 5.4). (b)

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021