NATIXIS - Universal registration document and financial report 2019

5 FINANCIAL DATA

Consolidated financial statements and notes

Statement of net income/(loss) and other comprehensive income

(in millions of euros)

31/12/2018 (a)

31/12/2019

Net income

2,276

1,880

Items recyclable to income Translation adjustments

472 155 137

(15) 166 219 (53)

Revaluation adjustments during the period

Reclassification to profit or loss

16

Other reclassifications

1

0

Revaluation of financial assets (debt) instruments at fair value through other comprehensive income

14 21 (7)

(61) (56)

Revaluation adjustments during the period

Reclassification to profit or loss

(5)

Other reclassifications

0

0

Revaluation of available-for-sale financial assets Revaluation adjustments during the period

254 389

(197) (265)

Reclassification to profit or loss

(136)

68 (0) 41 35

Other reclassifications

0

Revaluation of hedging derivatives

146

Revaluation adjustments during the period

13

Reclassification to profit or loss

133

6

Other reclassifications

-

(0) (2)

Share of gains and losses recognized directly in the equity of associates recyclable to income

7

Non-current assets held for sale (b)

-

(44)

Tax impact on items recyclable to income

(103) (170)

83

Items not recyclable to income

292

Revaluation adjustments on defined-benefit plans

(51)

32

Revaluation of own credit risk on financial liabilities designated at fair value through profit or loss Revaluation of equity instruments recognized at fair value through other comprehensive income

(226)

384

47

(7)

Revaluation of hedging derivatives of equity financial assets recognized at fair value through other comprehensive income

- - -

- -

Share of gains and losses recognized directly in the equity of associates non-recyclable to income

Non-current assets held for sale

1

Tax impact on items not recyclable to income

61

(119)

Gains and losses recognized directly in other comprehensive income (after income tax)

302

277

TOTAL INCOME

2,578 2,129

2,157 1,869

Group share

Non-controlling interests 288 The information reported at December 31, 2018 has not been restated for the impact of the first-time application of IFRS 16 “Leases”, in accordance (a) with the option available under this standard and the amendment to IAS 12 “Income Taxes”. The impacts of the first-time application of the amendment to IAS 12 and to IFRS 16 on the opening balance sheet at January 1, 2019 are presented in detail in Notes 1 and 2, respectively. Corresponds to the SFS business lines recognized in non-current assets held for sale as at December 31, 2018 (see Notes 3.6 and 4.1). (b) 449

234

NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2019