NATIXIS - 2018 Registration document and annual financial report

5 FINANCIAL DATA

Consolidated financial statements and notes

STATUTORY AUDITORS’ FEES

NOTE 17

The bank’s financial statements are audited by two independent accounting firms. The mandate of Deloitte & Associés was renewed by the shareholders at the General Shareholders’ Meeting of May 2016, for a term of six years ending as of the General Shareholders’ Meeting called to approve the 2022 financial statements. PricewaterhouseCoopers Audit was appointed in replacement of KPMG by the shareholders at the General Shareholders’ Meeting of May 2016, for a term of six years ending as of the General Shareholders’ Meeting called to approve the 2022 financial statements. The firm Mazars’ last six-year mandate starting from May 2012 was not renewed for 2018.

Deloitte & Associés—6, place de la Pyramide, 92908 Paris a La Défence Cedex, represented by signatory partners Charlotte Vandeputte and Jean-Marc Mickeler; PricewaterhouseCoopers Audit—63 rue de Villiers 92208 a Neuilly-Sur-Seine Cedex, represented by signatory partners Emmanuel Benoist. Deloitte & Associés and PricewaterhouseCoopers Audit are registered as Statutory Auditors with the “Compagnie Régionale des Commissaires aux Comptes of Versailles” and are under the supervision of the “Haut Conseil du Commissariat aux Comptes”.

The Statutory Auditors and their networks were paid the following amounts in return for their duties:

(in thousands of euros)

Deloitte & Associés

PwC

MAZARS

Total

2018

2017

Change

2018

2017

Change

2018

2017

Change

2018

2017

Change

Amount

% Amount

% % Amount

% Amount

% % Amount

% Amount

% % Amount

% Amount

% %

Independent audit, certification and examination of the separate and consolidated accounts

8,682 74% 8,842 69% (2)% 7,048 65% 6,823 73% 3% 1,987 56% 3,780 78% (47)% 17,717 61% 19,445 61% (9)%

Issuer

3,837

3,761

2% 1,899

1,812

5% 51

1,895

(97)% 5,787

7,467

(22)%

Fully-consolidated subsidiaries

4,845

5,081

(5)% 5,149

5,011

3% 1,936

1,885

3% 11,930

11,978

0%

Services other than the certification of accounts

3,005 26% 3,889 31% (23)% 3,754 35% 2,469 27% 52% 1,559 44% 1,088 22% 43% 8,319 39% 7,446 39% 12%

Issuer

1,201

1,763

(32)% 1,843

994

85% 617

520

19% 3,661

3,278

12%

Fully-consolidated subsidiaries

1,805

2,126

(15)% 1,911

1,475

30% 943

568

66% 4,658

4,169

12%

TOTAL

11,688 100% 12,731 100% (8)% 10,802 100% 9,292 100% 16% 3,546 100% 4,868 100% (27)% 26,036 100%

26,891 100% (3)%

o/w fees paid to the Statutory Auditors in France for the certification of accounts 3,034

3,124

o/w fees paid to the Statutory Auditors in France for services other than the certification of accounts

259

32

Services other than the certification of accounts include: reviews of the compliance of certain entities of the group for a €2.8 million; tax assignments for the US platforms totaling €1 million; a assignments related to the restructuring of certain business a lines equal to €1 million: €0.4 million for the Insurance division, €0.3 million for the Payment division and €0.1 million for the Brokerage business line;

In addition, the fees paid to KPMG totaled €2 million for audit and account certification services and €2.2 million for other services. The Deputy Auditors are: Mireille Berthelot, from BEAS, 6 place de la Pyramide, 92908 a Paris La Défense Cedex for Deloitte; Jean-Baptiste Deschryver—63 rue de Villiers 92208 a Neuilly-Sur-Seine Cedex, for PricewaterhouseCoopers Audit.

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Natixis Registration Document 2018