NATIXIS - Universal registration document and financial report 2019

FINANCIAL DATA Parent company financial statements and notes

Notes to the parent company financial statements

Note 1

Accounting principles and valuation

396

Interbank and similar transactions Note 13

409

methods

Customer transactions Note 14

410

1.

Advances to banks and customer loans

396 397 398 399 399 399 399 400 400

Debt securities Note 15

410

Securities portfolio

2. 3.

Property, plant and equipment

Accrual accounts and other – Liabilities Note 16

410

and intangible assets

Provisions and impairment Note 17

411

Debt securities

4. 5. 6. 7. 8. 9.

Subordinated debt

Headcount and employee benefits Note 18

412

Forward financial instruments

(futures and options) Institutional operations

Subordinated debt Note 19

414

Regulated provisions Note 20

415

Employee benefits

Capital, share premiums, reserves Note 21 and retained earnings Transactions with subsidiaries Note 22 and affiliates Statement of assets, liabilities and Note 23 commitments related to management of public procedures

415

Share-based employee retention and performance recognition plans

10.

401 401

Provisions for risks

416

11.

Transactions denominated in foreign

currencies

416

12. 13.

401 401

Integration of foreign subsidiaries Contributions to banking resolution

mechanisms

402

14.

Guarantee mechanism for the assets of the former GAPC hive-off vehicle

Interest and similar income Note 24

417

Income from variable-income securities Note 25

417

Non-recurring income Corporate income tax

15. 16. 17.

402 402 402

Fees and commissions Note 26

417

5

Changes in accounting methods and comparability of financial statements

Gains/(losses) on trading portfolio Note 27 transactions Gains/(losses) on securities held for sale Note 28 and similar

418

Highlights of the period Note 2

402

418

Events subsequent to closure Note 3

402

Interbank and similar transactions Note 4

403

Other banking income and expenses Note 29

418

403

Transactions with customers, Note 5 leasing operations and similar Bonds, shares and other fixed- Note 6 and variable-income securities

Operating expenses Note 30

419

Provision for credit losses Note 31

419

404

Gains/(losses) on fixed assets Note 32

420

Income taxes Note 33

420

Note 7

Investment in subsidiaries and affiliates, associates, other long-term investments and treasury shares

405

Geographic information Note 34

421

Off-balance sheet items – Forward Note 35 financial instruments

422

Information on shareholdings exceeding Note 8 the disclosure threshold following investments in French companies during 2019 Disclosures concerning subsidiaries Note 9 and associates

405

Off-balance sheet items – Note 36 Commitments given

423

406

Foreign exchange transactions, foreign Note 37 currency lending and borrowing

424

Treasury shares – Assets Note 10

408

Assets and liabilities by maturity Note 38

424

Fixed assets Note 11

408

425

Establishments and operations in Note 39 non-cooperative States or territories within the meaning of Article 238-0A of the French General Tax Code

Accrual accounts and other – Assets Note 12

409

395

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2019