NATIXIS - Universal registration document and financial report 2019

3 RISK FACTORS, RISK MANAGEMENT AND PILLAR III Basel 3 Pillar III disclosures

Differences between accounting and regulatory scopes of consolidation and the mapping of financial statement categories with regulatory risk categories (EU LI 1)

Carrying values of items

Not subject to regulatory capital require- ments or subject to deduction from capital

Carrying values under scope of regulatory consoli- dation

Carrying values as reported in published financial statements

Subject to the credit risk framework

Subject to the securi- tization framework

Subject to the market risk framework

Subject to the CCR framework

Assets (in millions of euros) Cash, central banks

21,016

21,016

21,016

Financial assets at fair value through profit or loss

228,802

228,789

28,730

151,587

3,156

196,925

Hedging derivatives

325

325

325

94

Financial assets at fair value through equity Debt instruments at amortized cost Loans and receivables due from banks and similar items at amortized cost Customer loans and receivables at amortized cost Revaluation adjustments on portfolios hedged against interest rate risk Insurance business investments

12,076

12,076

11,990

86 12

1,558

1,558

1,558

48,115

47,558

45,622

1,936

4,345

71,089

72,303

68,669

3,634

205

1,903

108,053

Current tax assets Deferred tax assets

348

295

295 410

1,388

1,155

745

Accrual accounts and other assets Non-current assets held for sale Deferred profit-sharing Investments in associates

13,624

13,260

13,260

743

3,642

3,426

216

Investment property

0

0

0

Property, plant and equipment

1,425

1,279

1,279

Intangible assets

717

479

0

479

Goodwill

3,891

3,516

3,516

TOTAL ASSETS 4,956 Note: Carrying values under scope of regulatory consolidation do not equal the sum of risk type breakdown. An exposure can be subject to several risk types. 513,170 407,249 196,254 157,482 3,459 203,267

158

NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2019