NATIXIS // 2021 Universal Registration Document
5 CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER 31, 2021 Consolidated financial statements and notes
Reconciliation of loans and receivables due from banks at amortized cost
Loans and receivables due from banks at amortized cost
Unimpaired assets for which expected credit losses are measured over 12 months (S1 bucket)
Unimpaired assets for which expected credit losses are measured on a lifetime basis (S2 bucket)
Assets impaired after their origination/
Assets impaired on origination/ acquisition
acquisition (S3 bucket) Value adjustment for credit losses
Total
Value adjustment for credit losses
Value adjustment for credit losses
Value adjustment for credit losses
Value adjustment for credit losses
Gross carrying amount
Gross carrying amount
Gross carrying amount
Gross carrying amount
Gross carrying amount
(in millions of euros)
BALANCE AS AT 01/01/2020
46,846 24,286
0
715
(3) (0)
48
(48)
0
0 47,609
(51)
New originated or acquired contracts
(0)
3
24,289
(0)
Changes in contractual cash flows not giving rise to derecognition Variations linked to changes in credit risk parameters (excluding transfers)
0
0
0
0
0
0
0
0
(6,976)
(0)
(154)
(2) (0)
1 0 0 0 0 0
(0)
(7,129)
(2)
Financial asset transfers
0
0 0 0 0 0 0
(0)
0 0 0 0 0 1
0 0 0 0
0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 5 0 0 0 0 0
Transfers to S1 Transfers to S2 Transfers to S3
65
(65)
0
(65)
65
(0)
0
0 0
0 0 0
(99)
(99)
Transfer to non-current assets held for sale (b) Contracts fully repaid or sold during the period
(19,522)
(24)
(1)
(19,546)
Impairment in value (write-off)
(17)
17
(17)
17
Variations linked to changes in exchange rates
(570)
0
(58)
0
(1)
1
(629)
Changes in the model used
Other changes
31
(0)
(40) 442
0
(0) 29
0
(8)
43,997 69,921
0 0
(4)
(29)
0 0
0 44,468 0 69,929
(34)
BALANCE AS AT 31/12/2020 (a) New originated or acquired contracts
7
0
0
0
Changes in contractual cash flows not giving rise to derecognition Variations linked to changes in credit risk parameters (excluding transfers)
0
0
0
0
0
0
0
0
0
688 154 155
(1)
5
2 0 0 0 0 0 0
(10)
10
10
(10)
693
Financial asset transfers
0 0 0 0 0 0
(154) (155)
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0
0 0 0 0
Transfers to S1 Transfers to S2 Transfers to S3
0 0
0 0
(488)
(47) (87)
(535)
Transfer to non-current assets held for sale (b) Contracts fully repaid or sold during the period
(27,822)
0 (27,909)
Impairment in value (write-off)
(5)
5 0
(5)
Variations linked to changes in exchange rates
108
0
17
0
0
125
Changes in the model used
Other changes
3
0
(7)
0
0
0
0 5
0
(5)
BALANCE AS AT 31/12/2021
86,562
(2)
175
(2)
19
(19)
(5)
86,761
(29)
Gross carrying amount presented excluding contributions from insurance companies. (a) Corresponds to the assets of H2O classified as “Non-current assets held for sale” since December 31, 2020 and the assets of the Payments business, classified as “Non-current assets (b) held for sale” at December 31, 2021.
7.6.2
Loans and receivables due from customers
31/12/2021
31/12/2020
Unimpaired financial assets (a)
Impaired financial assets (b)
Impaired financial assets (b)
Unimpaired financial assets (a)
Total
(in millions of euros)
Total
Reverse repurchase agreements Current accounts overdrawn
3,035 2,104
3,035 2,138
4,141 2,606
4,141 2,648
42
34
Finance leases
33
4
37
32
6
38
Other items
63,126
3,031
66,157
58,882
3,548
62,430
Security deposits paid
66
66
62
62
Value adjustments for credit losses
(199)
(1,088)
(1,287) 70,146
(209)
(1,171)
(1,380)
TOTAL (c) (d) 67,939 Comprises unimpaired financial assets for which value adjustments are calculated based on 12-month expected credit losses (Stage 1) or lifetime expected credit losses (Stage 2). (a) Impaired financial assets (Stage 3) are assets for which a default event has been identified as defined in Article 178 of the EU Regulation of June 26, 2013 on regulatory requirements (b) for credit institutions. At December 31, 2021, gross outstanding loans guaranteed by the State (GBLs) amounted to €2,152 million and the associated guarantees received from the State amounted (c) to €1,904 million. Of these outstandings, €143 million were classified as Purchased or Originated Credit Impaired (POCI) and €360 million were classified as restructured loans. At December 31, 2021, the gross outstandings that were subject to a moratorium amounted to €3,336.5 million. (d) 68,165 1,981 65,514 2,425
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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021
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