NATIXIS_REGISTRATION_DOCUMENT_2017

RISKS AND CAPITAL ADEQUACY Capital management and capital adequacy

DIFFERENCES BETWEEN ACCOUNTING AND REGULATORY SCOPES OF CONSOLIDATION AND THE MAPPING OF FINANCIAL R STATEMENT CATEGORIES WITH REGULATORY RISK CATEGORIES (EU LI 1)

Carrying values of items

Not subject to regulatory capital requirements or subject to deduction from capital

Carrying values as reported in published financial statements

Carrying values under scope of regulatory consolidation

Subject to the credit risk framework

Subject to the CCR framework

Subject to the securitization framework

Subject to the market risk framework

Assets (in millions of euros)

3

Cash, central banks Financial assets at fair value through profit or loss Hedging derivatives

36,901

36,901

36,901

184,497

161,725

13,712

104,709

818

142,838

339

337

337

154

Available-for-sale financial assets

57,885

10,923

9,349

1,766

7

Loans and receivables due from banks Customer loans and receivables Revaluation adjustments on portfolios hedged against interest rate risk Held-to-maturity financial assets Current tax assets Deferred tax assets Accrual accounts and other assets Non-current assets held for sale Deferred profit-sharing Investments in associates Investment property

45,289

44,006

36,493

7,480

6,110

136,768

127,773

82,365

45,271

557

42,985

1,885

577

460

460 879

1,585

1,490

611

46,624

32,898

32,898

3

738

40

40

734

3,949

3,717

232

1,073

124

124

Property, plant and equipment Intangible assets

758 732

698 511

698

511

Goodwill

3,601

3,215

3,215

TOTAL ASSETS 4,568 Note: Carrying values under the scope of regulatory consolidation are not equal to the sum of risk type breakdown. This is because exposure can be subject to several types of risks. 519,987 425,049 217,636 157,797 3,144 192,094

119

Natixis Registration Document 2017