NATIXIS - Universal registration document and financial report 2019

5 FINANCIAL DATA

Consolidated financial statements and notes

December 31, 2018

Gains and losses recognized in the period

Transactions carried out in the period

Reclassifications in the period

Income statement

On outstan- ding transa- ctions at the - repor- ting date

On transac- tions expired or redee- med at the repor- ting date

Gains and losses recog- nized directly in equity

Level 3 closing

Reclas- sifica- tions and restate- ments

Level 3 opening balance 01/01/ 2018 IFRS 9

Change in consoli- dation scope

Level 3 closing balance 31/12/ 2018

balance at 31/12/ 2017 IAS 39

Tran- slation adjust- ments

Impact of change

Pur- chases/ Issues

Sales/ Redem- ptions

Other reclassi- fications

Financial assets (in millions of euros) Financial assets held for trading

From level 3

To level 3

151

2,448

2,598

60

88

7,550 (7,482)

(0)

14

(0)

61

2,889

o/w debt instruments in the form of securities

151

(12)

139

(68)

1

56

(68)

(0)

14

(0)

2

75

o/w loans and receivables

2,460

2,460

128

87

7,493

(7,413)

59

2,814

Derivative instruments not eligible for hedge accounting (positive fair value)

2,981

(11)

2,970

(38)

(129)

172

(366)

(206)

148

(2)

0

2,548

o/w interest rate derivatives

124

(10)

114

30

1

1

(41) (49)

(0)

17

122

o/w currency derivatives

1,527

(1)

1,526

(44)

(33) (71) (21)

78

(178)

1,299

o/w credit derivatives

764 561

764 561

39

1

(8)

0

725 402

o/w equity derivatives (a)

(63)

91

(267)

(28)

131

(2)

o/w other

5

5

(5)

Other financial assets held for trading Financial instruments to be valued at fair value through profit or loss o/w equity instruments o/w debt instruments in the form of securities

1,662 (1,662)

0

1,448

1,448

94

21 (1)

(0)

183

(427)

(0)

160

8

0

4

1,490

1,033

1,033

46

(0)

54

(166)

(0)

(392)

0

4

577

358

358

47

22

105

(230)

160

401

0

862

o/w loans and receivables

57

57

1

24

(31)

51

Financial assets designated under the fair value option o/w debt instruments in the form of securities

1,873 (1,850)

22

0

(23)

0

0

350 724

(329) (724)

21

0

(21)

0

0

o/w equity instruments

o/w loans and receivables

799

(797)

2

(2)

0

Financial assets at fair value through equity o/w equity instruments o/w debt instruments in the form of securities

74

74

(16)

6

(16)

(0)

0

0

48

68

68

(10)

6

(16)

(0)

0

0

48

6

6

(6)

0

o/w loans and receivables Available-for-sale financial assets TOTAL FINANCIAL ASSETS RECORDED AT FAIR VALUE

427

(427)

(0)

7,094

19

7,113

115

(20)

(16)

7,909 (8,313)

(207)

322

6

0

66

6,975

The impact of the transfer to Level 3 of the fair value hierarchy of equity derivatives traded in Asia (see key events) amounted to €131 million at December 31, 2018. (a)

308

NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2019

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