NATIXIS // 2021 Universal Registration Document

5 CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER 31, 2021 Statutory Auditors’ report on the consolidated financial statements

Statutory Auditors’ report 5.2 on the consolidated financial statements

Fiscal year ended December 31, 2021

To the General Shareholders’ Meeting

Opinion In compliance with the engagement entrusted to us by your General Shareholders’ Meeting, we have audited the accompanying consolidated financial statements of Natixis for the fiscal year ended December 31, 2021. In our opinion, the consolidated financial statements give a true and fair view of the assets and liabilities and of the financial position of the Group over the past fiscal year, and of the results of its operations for the year then ended, in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union. The opinion expressed above is consistent with the content of our report to the Audit Committee. We conducted our audit in accordance with professional standards applicable in France. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our responsibilities under these standards are further described in the “Statutory Auditors’ responsibilities for the audit of the consolidated financial statements” section of our report. Independence We conducted our audit engagement in compliance with the independence rules applicable to us, for the period from January 1, 2021 to the date of our report and, in particular, we did not provide any services that are prohibited under Article 5(1) of Regulation (EU) No. 537/2014 or under the French Commercial Code or the French Code of Ethics (code de déontologie) for Statutory Auditors. Observation Without calling into question the opinion expressed above, we draw your attention to the point set out in Note 5.4 to the consolidated financial statementsconcerning the change in the method for the accounting and presentation of currency swaps. Basis for Opinion Audit Framework

Justification of assessments – Key audit matters The global crisis related to the Covid-19 pandemic has created particular conditions for preparing and auditing the financial statements for this fiscal year. The crisis and the exceptional emergency health measures taken have had multiple consequences for companies, particularly in respect of their activity and financing and have caused increased uncertainties for their future outlook. Some of these measures, such as travel restrictions and remote working, have also had an effect on the internal organization of companies and on the arrangements for conducting audits. It is in this complex and evolving context that, in accordance with the provisions of Articles L.823-9 and R.823-7 of the French Commercial Code relating to the justification of our assessments, we bring to your attention the key audit matters relating to the risks of material misstatement that, in our professional judgment, were the most important for the audit of the consolidated financial statements for the fiscal year, as well as the responses we have provided to you to address these risks. These assessments are made in the context of the audit of the consolidated financial statements taken as a whole and the formation of our opinion expressed above. We do not provide a separate opinion on specific items of the consolidated financial statements.

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021