NATIXIS // 2021 Universal Registration Document

INDIVIDUAL FINANCIAL STATEMENTS AT DECEMBER 31, 2021 Individual financial statements and notes

Notes and annexes

Note 1

Significant events

422 422 422

Interbank and similar transactions Note 13

437

1.1 1.2

Coface

Customer transactions Note 14

438

Filing of a simplified public tender

Debt securities Note 15

438

offer for Natixis shares

1.3

Launch of a transformation

423

Accrual accounts and miscellaneous – Note 16 Liabilities

438

and operational efficiency program

Note 2

Accounting principles and valuation

423

Provisions and impairment Note 17

439

methods

Workforce and social liabilities Note 18

440

2.1 2.2 2.3

Advances to banks and customer loans

424 425 426 427 427 427 427 428 428 429 429

(excluding Loyalty and Performance plans)

Securities portfolio

Property, plant and equipment

Subordinated debt Note 19

442

and intangible assets

Regulated provisions Note 20

443

Debt securities 2.4

2.5

Subordinated debt

Share capital, issue premiums, reserves Note 21 and carry forward

443

Forward financial instruments 2.6 (futures and options)

Transactions with subsidiaries Note 22 and affiliates Statement of assets, liabilities Note 23 and commitments related

444

2.7

Institutional operations

Employee benefits 2.8

444

Loyalty and performance plans 2.9

Provisions for risks 2.10

to the management of public procedures

Transactions denominated in foreign 2.11 currencies Integration of foreign subsidiaries 2.12 Contributions to banking resolution 2.13 mechanisms

Interest and similar income Note 24

445

429 429

Income from variable-income securities Note 25

445

Commissions Note 26

445

Non-recurring income 2.14 Corporate income tax 2.15

430 430

Profit from trading portfolios Note 27

446

Gains or losses on investment Note 28

446

Note 3

Post-closing events

430

and similar portfolio transactions

Note 4

Interbank and similar transactions

430

Other operating banking income Note 29 and expenses

446

6

Note 5

Customer transactions

430

Note 6

Bonds, shares and other fixed and variable income securities

431

447

Operating expenses Note 30

Cost of risk Note 31

447

Note 7

Investments in subsidiaries and affiliates, investments, other long-term investments and treasury shares Information on crossing thresholds following acquisitions in the capital of French companies for the 2021 fiscal year

432

Gains or losses on fixed assets Note 32

448

Income tax Note 33

448

Note 8

433

Geographical information Note 34

449

Off-balance sheet – Forward financial Note 35 instruments

449

Note 9

434

Disclosures concerning subsidiaries

Off-balance sheet – Commitments Note 36

450

and investments

Foreign exchange transactions, foreign Note 37 currency loans and borrowings

451

Treasury shares – Assets Note 10

436

Fixed assets Note 11

436

Jobs, resources by maturity Note 38

451

Accrual accounts and miscellaneous – Note 12 Assets

437

Establishments and operations Note 39

452

in non-cooperative states or territories within the meaning of Article 238-0A of the French General Tax Code

421

www.natixis.com

NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2021