NATIXIS_PILLAR_III_2017_EN

CAPITAL MANAGEMENT AND CAPITAL ADEQUACY Prudential consolidation scope

TABLE 2 (EU LI3): DIFFERENCES BETWEEN CONSOLIDATION SCOPES (ENTITY BY ENTITY) R

The table below lists the subsidiaries for which the method of regulatory consolidation is different from the method of accounting consolidation.

Method of accounting consolidation

Method of regulatory consolidation

Description of the entity Reinsurance

Entity name

Country

Nexgen Reinsurance Designated Activity Company

Full consolidation

Equity method

Ireland

Coface S.A.

Full consolidation Full consolidation

Equity method Equity method

Holding company France

3

Coface Europe (formerly Coface S.A.)

Credit insurance and related services Credit insurance and related services Receivables management and data Receivables management and data Credit insurance and related services Receivables management and data Receivables management and data Mutual funds Reinsurance Mutual funds Receivables management and data Credit insurance and related services Credit insurance and related services Credit insurance and related services Receivables management and data Credit insurance and related services Business and solvency data Credit insurance and related services Credit insurance and related services Insurance

France

Cofinpar

Full consolidation

Equity method

France

Cogeri

Full consolidation

Equity method

France

Fonds Colombes Coface RE S.A.

Full consolidation Full consolidation Full consolidation Full consolidation

Equity method Equity method Equity method Equity method

France

Switzerland Switzerland

Fonds Lausanne S.A.

Coface Debitoren (formerly ADGC)

Germany

Coface Kredit (formerly AK Coface) – Branch (Coface Europe)

Full consolidation

Equity method

Germany

Cofacerating.de GmbH

Full consolidation

Equity method

Germany

Cofacerating-Holding GmbH

Full consolidation

Equity method

Germany

Kisselberg

Full consolidation Full consolidation Full consolidation

Equity method Equity method Equity method

Germany

Coface Austria – Branch (Coface Europe)

Holding company Austria

Coface Services Austria

Austria

Coface Italy – Branch (Coface Europe)

Full consolidation

Equity method

Italy

Coface Italia

Full consolidation Full consolidation

Equity method Equity method

Holding company Italy

Coface Ireland – Branch (Coface Europe)

Ireland

Coface UK - Branch (Coface Europe)

Full consolidation

Equity method

United Kingdom

Coface UK Holdings Limited

Full consolidation

Equity method

Holding company United Kingdom

Coface UK Services Ltd

Full consolidation

Equity method

United Kingdom

Coface Belgium – Branch (Coface Europe) Full consolidation

Equity method

Belgium

Coface Belgium Services

Full consolidation

Equity method

Belgium

Coface Luxembourg – Branch (Coface Europe)

Full consolidation

Equity method

Luxembourg

Coface Portugal – Branch (Coface Europe) Full consolidation

Equity method

Portugal

33

NATIXIS Risk report Pillar III 2017