NATIXIS - Universal registration document and financial report 2019
3 RISK FACTORS, RISK MANAGEMENT AND PILLAR III Basel 3 Pillar III disclosures
Regulatory capital Appendix IV
(B) Regulation (EU) No. 575/2013 Article reference treatment
(A) Amount on publication date
Row number Aggregate wording
Common Equity Tier 1 capital: instruments and reserves 1
Capital instruments and the related share premium accounts
9,296 9,296
26 (1), 27; 28, 29, EBA list, 26 (3)
o/w ordinary shares
EBA list, 26 (3) EBA list, 26 (3) EBA list, 26 (3)
o/w instrument type 2 o/w instrument type 3
2
Retained earnings
3,750
26(1) (C)
Accumulated other comprehensive income (and other reserves, to include unrealized gains and losses under the applicable accounting standards)
3
2,491
26(1)
3a
Fund for general banking risks
0
26(1) (f)
Amount of qualifying items referred to in Article 484 (3) and the related share premium accounts subject to phase out from CET1
4 5
0 0
486 (2)
Minority interests (amount allowed in consolidated CET1)
84
5a
Independently reviewed interim profits net of any foreseeable charge or dividend
920
26 (2)
6
Common Equity Tier 1 (CET1) capital before regulatory adjustments
16,457
Sum of lines 1 to 5a
Common Equity Tier 1 capital: regulatory adjustments 7 Additional value adjustments (negative amount)
(390)
34, 105
8 9
Intangible assets (net of related tax liability) (negative amount)
(3,864)
36 (1) (b), 37
Empty set in the EU
Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability where the conditions in Article 38 (3) are met) (negative amount)
10 11 12 13 14 15 16
(696)
36 (1) (C), 38
Fair value reserves related to gains or losses on cash flow hedges
(3)
33 (1) (a)
Negative amounts resulting from the calculation of expected loss amounts Any increase in equity that results from securitized assets (negative amount) Gains or losses on liabilities at fair value resulting from changes in own credit standing
(112)
36 (1) (d), 40, 159
0
32 (1)
(61)
33 (1) (b)
Defined-benefit pension fund assets (negative amount)
0
36 (1) (e), 41
Direct and indirect holdings by an institution of own CET1 instruments (negative amount)
(40)
36 (1) (f), 42
Direct, indirect and synthetic holdings of the CET1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount) Direct, indirect and synthetic holdings by the institution of CET1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above the 10% threshold and net of eligible short positions) (negative amount) Direct, indirect and synthetic holdings of CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above 10% threshold and net of eligible short positions) (negative amount)
17
0
36 (1) (g), 44
18
0
36 (1) (h), 43, 45, 46, 49 (2) (3), 79
0 36 (1) (i), 43, 45, 47, 48 (1) (b), 49 (1) to (3), 79
19 20
Empty set in the EU
20a 20b 20c 20d
Exposure amount of the following items which qualify for a RW of 1,250%, where the institution opts for deduction
36 (1) (k)
o/w qualifying holdings outside the financial sector (negative amount)
0
36 (1) (k) (i), 89 to 91
o/w securitization positions (negative amount)
0 36 (1) (k) (ii), 243 (1) (b), 244 (1) (b), 258
o/w free deliveries (negative amount)
0
36 (1) (k) (iii), 379 (3)
Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability where the conditions in 38 (3) are met) (negative amount)
21 22
0 0
36 (1) (c), 38, 48 (1) (a)
Amount exceeding the 17.65% threshold (negative amount)
48 (1)
o/w direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities; Other deductions (including irrevocable SRF (Single Resolution Fund) and DGS (Deposit Guarantee and Resolution Fund) payment commitments)
23
0
36 (1) (i), 48 (1) (b)
24 25
(123)
o/w deferred tax assets arising from temporary differences
0
36 (1) (c), 38, 48 (1) (a)
25a 25b
Losses for the current financial year
36 (1) (a) 36 (1) (l) 36 (1) (j)
Foreseeable tax charges relating to CET1 items (negative amount)
27
Qualifying AT1 deductions that exceed the AT1 capital of the institution (negative amount)
0
Sum of lines 7 to 20a, 21, 22 and 25a to 27
28 29
Total regulatory adjustments to Common Equity Tier 1 (CET1)
(5,289)
Common Equity Tier 1 (CET1)
11,168
Line 6 plus line 28
Additional Tier 1 (AT1) capital: instruments 30
Capital instruments and the related share premium accounts o/w classified as equity under applicable accounting standards o/w classified as liabilities under applicable accounting standards
1,791 1,791
51, 52
31 32
33 Amount of qualifying items referred to in Article 484 (4) and the related share premium accounts subject to phase out from AT1
374
486 (3)
Qualifying Tier 1 capital included in consolidated AT1 capital (including minority interests not included in row 5) issued by subsidiaries and held by third parties
34 35 36
0
85, 86
o/w instruments issued by subsidiaries subject to phase out
486 (3)
Additional Tier 1 (AT1) capital before regulatory adjustments
2,165
Sum of lines 30, 33 and 34
Additional Tier 1 (AT1) capital: regulatory adjustments 37
Direct and indirect holdings by an institution of own AT1 instruments (negative amount)
0
52 (1) (b), 56 (a), 57
Holdings of the AT1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount) Direct, indirect and synthetic holdings by the institution of AT1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above the 10% threshold and net of eligible short positions) (negative amount)
38
0
56 (b), 58
39
0
56 (c), 59, 60, 79
164
NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2019
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