NATIXIS_REGISTRATION_DOCUMENT_2017

5 FINANCIAL DATA

Consolidated financial statements and notes

Retention and performance plans settled in cash Deferred retention and performance bonuses paid in cash are probability of these conditions being met. The expense is awarded to some staff. These bonuses are subject to presence recognized over the vesting period. The amount recognized in and performancecriteria. In terms of accountingtreatment,they respectof fiscal year 2017was:

are recorded under “Other long-term employee benefits”. The estimated expense is based on an actuarial estimate of the

Expense for 2017 (in millions of euros)

Expense for 2016 (in millions of euros)

Year of plan Expenses

Grant date Acquisition dates

March 2014 March 2015 March 2016 March 2015 March 2016 March 2017 March 2016 March 2017 March 2018 March 2017 March 2018 March 2018 March 2019 March 2019 March 2020

2012 Plan

02.17.2013

(0.2)

2013 Plan

02.19.2014

(0.2)

(2.8)

2014 Plan

02.18.2015

(2.5)

(7.3)

2015 Plan

02.10.2016

(5.5)

(16.2)

2016 Plan

04.10.2017

(15.8)

(15.6)

2017 Plan

02.23.2018

(20.3)

TOTAL

(44.4)

(42.1)

Pensions and other long-term employee 11.2.3 benefits Post-employment defined-contribution plans Under defined-contributionplans, Natixis pays fixed contributions into a separate entity and has no obligation to pay further contributions.

The main defined-contribution plans available to Natixis employees are operated in France. They include the mandatory pensionschemeand the nationalschemesAGIRCand ARRCO. Pension plans for which employees can voluntarily opt are operated by certain Natixis entities and are also classified as defined-contribution plans. These entities have a single contributionobligation(“PERCO”contribution). Contributionspaid under defined-contributionplans are expensed for the period in which the serviceswere provided.

12.31.2017

12.31.2016

(in millions of euros)

Contributions expensed under defined-contribution plans

210

122

Including the €83 million contribution made for outsourcing management of end-of-career awards.

306

Natixis Registration Document 2017