NATIXIS // 2021 Universal Registration Document

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

7.5.3 Financial assets

Financial assets and liabilities at fair value: transfers between fair value levels

31/12/2021

31/12/2020

Level 1 Level 2 Level 2 Level 3 Level 3

From

Level 1 Level 2 Level 2 Level 3 Level 3

Level 2 Level 1 Level 3 Level 1 Level 2

(in millions of euros)

To

Level 2 Level 1 Level 3 Level 1 Level 2

Financial assets at fair value through profit or loss Financial assets held for trading

1,022

1,181 1,131

1,319

447 258

1,019

101

522 485

323

609

416

906

74

12

o/w debt instruments in the form of securities o/w equity instruments o/w loans and receivables o/w security deposits paid

318 291

1,130

156 173

21

903

74

52

12

1

3

87

237

433

0

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

413

0

563 479

189 161 (85)

113

27

(3)

312 108 176

o/w interest rate derivatives o/w currency derivatives

0

29 19 36

(30)

o/w credit derivatives o/w equity derivatives

2

10 16

1

245 168

0

110

111

12 15

26

o/w other

1

2

Financial assets to be valued at fair value through profit or loss

49

340

0

0

0

0

o/w debt instruments in the form of securities

49

0 3

0

0

0

0

o/w other variable-income securities

o/w loans and receivables Financial assets designated under the fair value option

337

40

Financial assets at fair value through other comprehensive income

5

242

524

252

414

o/w equity instruments o/w debt instruments in the form of securities o/w loans and receivables

242

524

252

414

Financial liabilities

31/12/2021

31/12/2020

Level 1 Level 2 Level 2 Level 3 Level 3

From

Level 1 Level 2 Level 2 Level 3 Level 3

Level 2 Level 1 Level 3 Level 1 Level 2

(in millions of euros)

To

Level 2 Level 1 Level 3 Level 1 Level 2

Financial liabilities held for trading

286

1 1

838

8 0

44

0 0

162

238

Securities held for trading

24

28

4

0

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

262

747 437

8

40

0

162

238

o/w interest rate derivatives o/w currency derivatives

10

55

85 51

(65)

94

165

o/w credit derivatives o/w equity derivatives

8

1

0

136 126

173

55

37

0

57 10

12

o/w other

1

3

5

Other financial liabilities held for trading Financial liabilities designated under the fair value option o/w securities under the fair value option o/w other financial liabilities under the fair value option

63

1,932 1,894

1,111 1,111

505 503

556 556

38

2

339

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021

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