NATIXIS // 2021 Universal Registration Document

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

Assets and commitments restructured due to financial difficulties 7.6.2.1 The following table lists the financial assets (excluding assets held for trading) and financing commitments subject to amendments to original contract terms or refinancing constituting a concession granted due to the debtor’s financial situation (see Note 5.1.3) .

31/12/2021

31/12/2020

Gross exposures

Gross exposures

Restruc

Restruc

Value

turing: modifi

turing:

Value

adjust ments for

Restruc

modifi cations of terms and conditions

Restruc

adjust ments for

Gua rantees received

cations of terms and conditions

turing:

turing:

Gua rantees received

credit losses

refinan

refinan

credit losses

cing

Total

(in millions of euros)

cing

Total

Balance sheet

1,949

523

2,472

429

1,135

1,585

247

1,832

504

799

Off-balance sheet

345

6

351

2

123

33

14

47

2

18

TOTAL

2,294

529

2,823

432

1,259

1,618

261

1,879

506

817

31/12/2021

31/12/2020

Total

Net exposures

Total

Net exposures

Value

adjust

Value

ments for credit losses

adjust

Gross expo sures 2,823 1094

Unim paired loans

Gross expo sures

ments for credit losses

Unim paired loans

Impaired loans

Impaired loans

Total

(in millions of euros)

Total

TOTAL France

432 172

671 273 188

1,721

2,391

1,879

506 169 163

301

1,072

1,373

649 477 226 368

922 665 264 541

698 379 342 460

88 80 41 92

441 136 215 280

529 216 256 372

Other EU

763 305 661

99 41

North America

37

85 88

Other

120

173

7.6.2.2

Other loans and receivables due from customers

31/12/2021

31/12/2020

Unimpaired financial assets (a)

Impaired financial assets (b)

Unimpaired financial assets (a)

Impaired financial assets (b)

Total

(in millions of euros)

Total (c)

Commercial loans

565

52

617

416

62

478

Export credit

2,549

150

2,699

2,209

114

2,323

Cash and consumer credit

35,270

1,833

37,103

29,883

1,602

31,485

Equipment loans

8,383

410

8,793

7,008

307

7,315

Home loans

739

12

751

559

6

565

Other customer loans

15,620

574

16,194 (1,256) 64,901

18,807

1,457

20,264 (1,350)

Value adjustments for credit losses

(191)

(1,065)

(204)

(1,146)

TOTAL 61,080 Comprises unimpaired financial assets for which value adjustments are calculated based on 12-month expected credit losses (Stage 1) or lifetime expected (a) credit losses (Stage 2). 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 (b) on regulatory requirements for credit institutions. Including €9.2 million for the Payments business line, classified as “Non-current assets held for sale” at December 31, 2021 (see Notes 1.2 and 7.10). (c) 62,935 1,966 58,678 2,402

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021