NATIXIS_REGISTRATION_DOCUMENT_2017

FINANCIAL DATA Parent company financial statements and notes

EMPLOYEE BENEFITS, PLAN ASSETS AND SEPARATE ASSET OBLIGATIONS R

12.31.2017

12.31.2016

(in millions of euros)

Gross benefit obligation Fair value of plan assets Fair value of separate assets

511

525 (96)

(113) (197)

(143)

Net obligation

201

286

BREAKDOWN OF NET OBLIGATION BY PLAN TYPE R

2017

2016

Post-employment defined-benefit plans

Other long-term employee benefits

Post-employment defined-benefit plans

Other long-term employee benefits

Supplementary pension benefits and other

Supplementary pension benefits and other

End-of-career awards

Long-service awards

End-of-career awards

Long-service awards

Other

Total

Other

Total

(in millions of euros)

5

Benefit obligation at January 1 Net obligations recognized Unrecognized actuarial gains and losses

40

98

32

97

267

35

92

29

85

241

7

(10)

13

10

(3)

(22)

7

(18)

Unrecognized past service cost

0

8

1

9

1

11

1

13

Total net obligation at January 1

47

96

32

111

286

33

81

29

93

236

Benefits paid over the period

(3)

(5)

(2)

(38)

(48)

(1)

(4)

(1)

(27)

(33)

Benefits vested over the period

2

7

3

45

57

2

6

2

39

49

Interest cost

3

1

1

5

4

2

1

7

Expected return on plan assets, gross

(2)

(2)

(5)

(5)

Change in management fees

0

0

Payments to the fund during the period

(4)

(67)

(71)

(2)

(2)

Payment fees

0

0

Plan amendments recognized over the period Recognized actuarial gains and losses over the period

3

1

4

3

3

1

13

14

1

(1)

1

1

Other items

1

1

(40)

(38)

6

0

6

Change in obligation taken to income Other items (change in consolidation scope)

(2)

(61)

2

(18)

(79)

5

6

2

13

26

0

0

Other changes recognized

0

0

0

0

0

0

0

0

0

0

Actuarial gains and losses on benefit obligations Actuarial gains and losses/return on plan assets

1

4

6

11

22

11

1

6

40

(7)

(1)

(8)

(9)

(9)

Other actuarial gains and losses

1

1

(3)

(3)

Change in actuarial gains and losses not recognized Plan amendments over the period

(5)

3

0

6

4

10

11

1

6

28

9

9

0

Other items

0

0

Other changes not recognized

0

9

0

0

9

0

0

0

0

0

Benefit obligation at December 31 Net obligations recognized Unrecognized actuarial gains and losses

38

37

34

79

188

40

98

32

97

267

1

(7)

5

(1)

7

(10)

13

10

Unrecognized past service cost

14

14

0

8

1

9

Total net obligation at December 31

39

44

34

84

201

47

96

32

111

286

369

Natixis Registration Document 2017

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