NATIXIS - Universal registration document and financial report 2019

5 FINANCIAL DATA

Consolidated financial statements and notes

Financial assets at fair value measured using level 3 of the fair value hierarchy At December 31, 2019

Gains and losses recognized in the period

Income statement

On outstanding transactions at the reporting date

On transactions expired or redeemed at the reporting date

Gains and losses recognized directly in equity

Level 3 opening balance 01/01/2019

(in millions of euros)

Financial assets at fair value through profit or loss

1,238

87

(3)

0

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

0 0 0 0

o/w currency derivatives

o/w equity derivatives

o/w other

Financial assets designated under the fair value option through profit or loss

1,238

87

(3) (3) 51

o/w debt instruments in the form of securities

1,238

87

Available-for-sale financial assets

2,475

(11)

14 12

Available-for-sale securities – Equity investments

208

Other available-for-sale securities

2,267

(11)

51 (4)

3

o/w debt instruments in the form of securities

2,218

(11)

3

o/w equity instruments

49

55

o/w other available-for-sale financial assets

0

TOTAL FINANCIAL ASSETS RECORDED AT FAIR VALUE

3,713

76

48

14

At December 31, 2018

Gains and losses recognized in the period

Income statement

On outstanding transactions at the reporting date

On transactions expired or redeemed during the period

Gains and losses recognized directly in equity

Level 3 opening balance 01/01/2018

(in millions of euros)

Financial assets at fair value through profit and loss – Trading

1,465

(29)

(2)

0 0

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

4 4 0

0

0

o/w currency derivatives

o/w equity derivatives

o/w other Financial assets designated under the fair value option through profit or loss

1,461

(29)

(2)

0

o/w debt instruments in the form of securities

1,461

(29)

(2)

Available-for-sale financial assets

3,556

5

(3)

(63)

Available-for-sale securities – Equity investments

211

(1)

0

11

Other available-for-sale securities

3,345

6

(3)

(74)

o/w debt instruments in the form of securities

2,955

(0)

(3)

(67)

o/w equity instruments

391

6

(7)

o/w other available-for-sale financial assets TOTAL FINANCIAL ASSETS RECORDED AT FAIR VALUE

5,021

(24)

(5)

(63)

338

NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2019

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