NATIXIS -2020 Universal Registration Document
FINANCIAL DATA Parent company financial statements and notes
2.16
Changes in accounting methods and comparability
of financial statements At December 31, 2020, Natixis applied for the first time ANC regulation No. 2020-10 amending the presentation of securities loans on the balance sheet (see Note 2) .
In order to improve the clarity of its financial statements, Natixis has modified the presentation of premiums on options settled on a maturity or final basis (see Note 2) .
The impact of these changes on the balance sheet is presentebdelow:
Impact of change in how option premiums are recognized
Impact of change in how option premiums are recognized
Impact of ANC regulation No. 2020-10
Impact of ANC regulation No. 2020-10
2020 before modification
2019 published
2019 pro forma
2020 published
(in millions of euros)
Assets Government securities and equivalent Bonds and other fixed-income securities Shares and other variable-income securities
(31,690)
12,531
49,896
(31,783)
18,113
44,221
15,643
(5,484)
10,159
14,645
(4,470)
10,175
70,504
(29,403)
41,101
68,346
(29,436)
38,910
Treasury shares
39
39
17
17
Other assets
45,956
(16,416)
29,540
45,567
(15,547)
30,020
Other asset items (not affected) TOTAL ASSETS
262,134 438,497
262,134 355,504
248,434 426,905
248,434 345,669
(66,577)
(16,416)
(65,689)
(15,547)
Liabilities Other liabilities
5
126,679
(66,577)
(16,416)
43,686
126,490
(65,689)
(15,547)
45,254
Other liability items (not affected) TOTAL LIABILITIES
311,818 438,497
311,818 355,504
300,415 426,905
300,415 345,669
(66,577)
(16,416)
(65,689)
(15,547)
425
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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2020
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