NATIXIS - Universal registration document and financial report 2019

5 FINANCIAL DATA

Statutory Auditors’ report on the parent company financial statements

Statutory Auditors’ report 5.4

on the parent company financial statements

Fiscal year ended December 31, 2019

Independence We conducted our audit engagement in compliance with the independence rules applicable to us, for the period from January 1, 2019 to the date of our report and in particular we did not provide any services that are prohibited under Article 5(1) of Regulation (EU) No. 537/2014 or under the French Code of Ethics ( code de déontologie ) for Statutory Auditors. Furthermore, the non-audit services that we provided to your Company and its controlled undertakings during the fiscal year that are not disclosed in the management report or the notes to the parent company financial statements are as follows: Deloitte & Associés: the main engagements conducted in fiscal V year 2019 concerned reviews of reporting compliance, either as required by regulations or requested by the regulators, the independent third-party body engagement on the CSR information in the management report, comfort letters issued in connection with issuance programs and certification. PricewaterhouseCoopers Audit: the main engagements conducted V in fiscal year 2019 concerned certification, comfort letters issued in connection with issuance programs, reviews of compliance procedures and services provided as part of restructuring measures.

To the General Shareholders’ Meeting of Natixis,

Opinion In compliance with the assignment entrusted to us by your General Shareholders’ Meeting, we carried out the audit of the parent company financial statements of Natixis for the year ended December 31, 2019, as appended to this report. In our opinion, the parent company financial statements give a true and fair view of the assets and liabilities and of the financial position of the Company as at December 31, 2019 and of the results of its operations for the year then ended in accordance with French accounting principles. The opinion expressed above is consistent with the content of our report to the Audit Committee.

Basis for Opinion Audit Framework

Justification of our assessments - Key audit matters

We conducted our audit in accordance with professional standards applicable in France. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our responsibilities under those standards are further described in the Statutory Auditors Responsibilities for the Audit of the Financial Statements section of our report.

Pursuant to the provisions of Articles L.823-9 and R.823-7 of the French Commercial Code ( code de commerce ) relating to the justification of our assessments, we draw to your attention the key audit matters relating to risks of material misstatement that, in our professional judgment, were of most significance in our audit of the parent company financial statements of the current period, as well as how we addressed those risks. These matters were addressed in the context of our audit of the parent company financial statements as a whole, and in forming our opinion expressed above, and we do not provide a separate opinion on specific items of the parent company financial statements.

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2019