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