NATIXIS_REGISTRATION_DOCUMENT_2017
5 FINANCIAL DATA
Consolidated financial statements and notes
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
NOTE 1
NOTE 5
BASIS OF PRESENTATION
204
ACCOUNTING PRINCIPLES AND VALUATION METHODS
227
IFRS standards and
1.1
IFRIC interpretations applied by the Group Presentation of the consolidated
Financial assets and liabilities (excluding derivatives)
5.1
204
227 229
1.2
Leases
5.2 5.3
financial statements
209 209
Credit risk on assets classified as loans and receivables Derivative financial instruments
Year-end
230
1.3 1.4
Notes to the consolidated financial
5.4
statements
209
and hedge accounting
231 232 233
Currency trading
5.5 5.6 5.7
NOTE 2
CONSOLIDATION METHODS AND
Fair value of financial instruments Guarantee mechanism for former
PRINCIPLES
210
Consolidation scope The notion of control
210
GAPC assets
238
2.1 2.2
Property, plant and equipment,
5.8
and consolidation methods Change in consolidation scope Treatment of put options granted
210 211 212 212 214
intangible assets (excluding goodwill) and investment property 238 Non-current assets held for sale and
2.3 2.4
5.9
discontinued operations
240
to minority shareholders
Financial liabilities at fair value 5.10 through profit or loss
Business combinations and goodwill
2.5 2.6 2.7
240 240 241 241 241
Subsidiaries held for sale
Debt 5.11
Standardization of individual data and treatment of intra-group transactions 214 Consolidation of insurance
Derecognition 5.12
Offsetting financial assets 5.13 and liabilities
2.8
companies
215 216
Provisions and contingent liabilities 5.14 242 Distinction between debt and equity 5.16 242 Share-based payments 5.17 243 Treasury shares and treasury share 5.18 derivatives 243 Fees and commissions received 5.19 243 Tax expenses 5.20 244 Financing and guarantee 5.21 commitments 244 Contributions to banking resolution 5.22 mechanisms 245 Use of estimates in preparing 5.23 the financial statements 245 Earnings/(loss) per share 5.24 246 Employee benefits 5.15
Institutional operations
2.9
Currency conversion 2.10
of the statements of foreign subsidiaries and branches
216
NOTE 3
CONSOLIDATION SCOPE
217
Key events
217
3.1 3.2
Changes in consolidation scope
since January 1, 2017 Interests in subsidiaries Interests in partnerships
218 219
3.3 3.4
and associates
220
NOTE 4
STRUCTURED ENTITIES
222
Scope of structured entities with which Natixis has dealings Interests held in non-consolidated Non-consolidated structured entities in which Natixis is involved only as a sponsor Financial support to structured structured entities
4.1
222
4.2
NOTE 6
NOTES TO THE BALANCE SHEET
248
225
Financial assets and liabilities at fair value through profit and loss
6.1
4.3
248 251 252 254 254 256 256 267
226
Hedging derivatives
6.2 6.3
Offsetting financial assets
4.4
entities
227
and liabilities
Available-for-sale financial assets
6.4 6.5 6.6 6.7
Loans and receivables
Held-to-maturity financial assets
Other information relating
to financial assets
Deferred tax assets and liabilities Accrual accounts, other assets and
6.8 6.9
liabilities
268
202
Natixis Registration Document 2017
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