NATIXIS // 2021 Universal Registration Document

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

Non-current assets and liabilities held for sale 7.10 The table below presents a breakdown of the items “Non-current assets held for sale” and “Liabilities related to non-current assets held for sale”, by major category. At December 31, 2021, the items “Non-current assets held for sale” and “Liabilities related to non-current assets held for sale” concern the assets and liabilities of the Insurance and Payments business lines and those of Natixis Immo Exploitation (NIE) to be transferred to BPCE, as well as those of H2O (see Notes 1.2 and 2.6) .

Natixis Immo Exploitation

(in millions of euros)

H2O

Notes

Insurance

Payment

31/12/2021

Cash, central banks

0

0 1

Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Loans and receivables due from banks and similar items at amortized cost Customer loans and receivables at amortized cost

188

187

12

12

7.10.1

957

294

525

10

129

8

8

Insurance business investments

7.10.2

122,691

122,691

Current tax assets Deferred tax assets

4

1

3

1

54

26

12

(5)

21 63

Accrual accounts and other assets Investments in associates Property, plant and equipment

664 196 559 316 231

300 196

192

109

7.10.3 7.10.3

45

39

476

(1)

Intangible assets

148

167 137

Goodwill

93

Non-current assets held for sale

125,880

123,793

1,084

601

401

Central banks

0

Financial liabilities at fair value through profit or loss Deposits and loans due to banks and similar items

7.10.5 7.10.6 7.10.6

5,523 3,016

5,523 3,014

1

Deposits and loans due to customers

120

120

0

Current tax liabilities Deferred tax liabilities

28 39

1

10

17

36

2

2

Accrual accounts and other liabilities Liabilities related to insurance policies

1,554

314

657

524

59

7.10.4

113,747

113,747

Provisions

89

42

23

23

0

Subordinated debt

251

251

Liabilities associated with non-current assets held for sale

124,366

122,928

813

549

76

Financing commitments given Financing commitments received Guarantee commitments given

12

12

0

21

14

7

Guarantee commitments received from banks

3,903

3,903

7.10.1

Loans and receivables due from banks and similar items at amortized cost

31/12/2021

Unimpaired financial assets (a)

Impaired financial assets (b)

Total

(in millions of euros)

Current accounts overdrawn

521 437

521 437

Loans and receivables

Security deposits paid Value adjustments for credit losses TOTAL

957 957 Comprises unimpaired financial assets for which value adjustments are calculated based on 12-month expected credit losses (Stage 1) or lifetime (a) expected 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 (b) of June 26, 2013 on regulatory requirements for credit institutions.

350

NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021