NATIXIS // 2021 Universal Registration Document

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

Note 9

Risk Management

Capital adequacy 9.1 The information on capital adequacy required under IAS 1 is presented in Section 3.3 of Chapter 3 “Risk factors, risk management and Pillar III”.

Credit risk and counterparty risk 9.2 The information on risk management required under IFRS 7, with the exception of the disclosures given below, is presented in Section 3.2.4 of Chapter 3 “Risk factors, risk management and Pillar III”. 9.2.1 This table aims to present (excluding contributions from insurance companies) the breakdown by credit risk category of the various accounting outstandings eligible for IFRS 9 provisioning (broken down into S1, S2 and S3), and the corresponding impairments and provisions. The credit risk categories are represented by the IFRS 9 probability of default ranges associated with the central scenario (see Note 5.3) . Risk profile

As at December 31, 2021

Gross carrying amount

Impairment or provisions for expected credit losses

PD scale

PD scale

0.00 to < 0.05

0.00 to < 0.05

0.05 to < 0.10

0.10 to < 0.15

0.15 to < 0.25

0.25 to < 100.0 100.0

0.05 to < 0.10

0.10 to < 0.15

0.15 to < 0.25

0.25 to < 100.0 100.0

(in millions of euros)

Net

Debt instruments at fair value through other comprehensive income

11,101 11,101

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 11,101 0 11,101

S1 S2 S3 S1 S2 S3

5

0 0

Securities at amortized cost

1,237 1,144

0 0 0 0

0 0 0 0

0 0 0 0

0 133

6 4 2 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

88 1,277 0 1,141

0 0

0 0

93

0

91 45

0

0 133

88

Loans and receivables due from credit institutions

and similar items at amortized cost

86,657 86,507

79 54 25

0 0 0 0

1 0 0 0

0 0 0 0

24

3 2 1 0

2 1 1 0

0 0 0 0

0 0 0 0

0 0 0 0

24 86,732 0 86,559 0 173

S1 S2 S3

0 0

150

0

0

24

24

0

Loans and receivables due from customers at amortized cost

64,479 2,456 703 578 147 3,069

95 44 52

46 17 29

15

29

13 1,088 70,146

S1 S2 S3

53,743 1,207 303 112

39

0 0

6 9 0

5

5 8

0 55,329 0 12,836

10,736 1,249 400 466 108

25

0

0

0

0

0 3,069

0

0

0

0 1,088 1,981

Financing commitments given

60,220 1,133 524 271 373 271

84 25 59

32

18

13

1 0 1 0 2 0 2 0

2 0 0 2

S1 S2 S3

55,325 676 304

89 360

0 0

3

8

1

4,894 457 219 181

13

29

10

12

0

0

0

0

0 271

0

0

0

0

Guarantee commitments given

26,879 481 170

57

90 481

9 5 4 0

2 0 1 0

2 0 2 0

1 0 1 0

39

S1 S2 S3

23,114 225

37

0

1

0 0

0 0

3,765 255 133

57

89

0

0

0

0

0 481

39

TOTAL AT DECEMBER 31, 2021 250,572 4,148 1,397 906 611 3,978 198

82

34

43

16 1,242

373

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021

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