ÉLÉMENTS FINANCIERS Comptes consolidés et annexes
Note 2
Principes et modalités de consolidation
Périmètre de consolidation 2.1 )?M =IGJN?M =IHMIFC>wM >? +;NCRCM L?ALIOJ?HN F?M =IGJN?M >? F;nMI=CwNw +;NCRCM ?N >? M?M JLCH=CJ;F?M @CFC;F?M 0?OF?M F?M @CFC;F?M KOC =IHNLC? @;uIH MCAHC@C=;NCP? ;OR =IGJN?M >? +;NCRCM MIHN =IHMIFC>w?M
); HINCIH >? MCAHC@C=;NCPCNw LwMOFN? >? F; GCM? ?H `OPL? >? M?OCFM >C@@wL?H=CwM J;L GwNC?L ?N >fOH? ;JJLw=C;NCIH KO;FCN;NCP? >? F; J?LNCH?H=? >? Ff;JJILN >?M ?HNCNwM >;HM F?M =IGJN?M =IHMIFC>wM >?n+;NCRCM )?M JLCH=CJ;OR M?OCFM ;JJFC=;
Métiers ?H GCFFCIHM >`?OLIM
Total bilan
Produit Net Bancaire
Résultat net
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-;L ?R=?JNCIH ;OR M?OCFM >w=LCNM =C
>?MMOM ?N JIOL M? =IH@ILG?L r Ff;LNC=F?n >O LvAF?G?HN 2" H[n F? M?OCF >? =IHMIFC>;NCIH ?MN >? nGCFFCIHM >f?OLIM NIN;F ? BILM wLCPwM JIOL F?M ?HNCNwM LwJIH>;HN r F; >w@CHCNCIH >fwN;? M?LPC=?M ;ORCFC;CL?M IH=?LH;HN F?M ,- 3* ?N F?M J;LNC=CJ;NCIHM CGGIO JwLCGvNL? >? +;NCRCM MMOL;H=?M F? M?OCF >? G;NwLC;FCNw L?N?HO JIOL FfCHNwAL;NCIH >;HM F? JwLCGvNL? >? =IHMIFC>;NCIH ?MN F? MOCP;HNn NIN;F >O ? F; MCNO;NCIH H?NN? >? Ff,- 3* MOJwLC?OL r n V >?M JF;=?G?HNM >? +;NCRCM MMOL;H=?Mn F? NIN;F >?M ?HNCNwM ?R=FO?M >O JwLCGvNL? H? L?JLwM?HN;HN J;M JFOM V >? n >O NIN;F >?M JF;=?G?HNM )? JwLCGvNL? >? =IHMIFC>;NCIH CH=FON NION?M F?M ?HNCNwM MCAHC@C=;NCP?M KO? +;NCRCM =IHNL~F? IO MOL F?MKO?FF?M ?FF? ?R?L=? OH =IHNL~F? =IHDICHN IO OH? CH@FO?H=? HIN;? =IHNL~F?Mn F? =IHNL~F? ;O M?HM >O =IHNL~F? ?R=FOMC@ F? =IHNL~F? =IHDICHN ?N FfCH@FO?H=? HIN;O =IHNL~F? H? M? FCGCN? J;M r FfC>?HNC@C=;NCIH >?M >LICNM >? PIN? >wN?HOM G;CM CH=FON Ff;H;FSM? w=IHIGCKO? ?N DOLC>CKO? >?M L?F;NCIHM KOC FC?HN F?M >C@@wL?HN?M ?HNCNwM @;CM;HN FfI? Ff;H;FSM? JLw=CNw? )f?RCMN?H=? >fOH =IHNL~F? IO >fOH? CH@FO?H=? HIN; >?M >LICNM >? PIN? ?N >?M >LICNM >? PIN? JIN?HNC?FM >vM FILM KOfCFM MIHN ?R?Lu;? Ff?HNCNw ?M >LICNM J?OP?HN JLIP?HCL J;L ?R?GJF? >fIJNCIHM >f;=B;N >f;=NCIHM IL>CH;CL?M ?RCMN;HN?M MOL F? G;L=Bw IO >? =IHP?LMCIH >fICH;CL?M HIOP?FF?M 1ION?@ICM F?M >LICNM >? PIN? JIN?HNC?FM H? MIHN J;M JLCM ?H =IGJN? >;HM F; >wN?LGCH;NCIH >O JIOL=?HN;A? >fCHNwLxN M;O@ MC FfIH =IH=FO;CN KO? =?M >LICNM >? PIN? >IHH?HN ;==vM ;OR ;P;HN;A?M w=IHIGCKO?M ;NN;=BwM ;OR NCNL?M MIOM
D;=?HNM )? JwLCGvNL? >?M ?HNCNwM =IHMIFC>w?M J;L +;NCRCM @CAOL? ?H HIN?n >?M wN;NM @CH;H=C?LM -IOL =B;=OH? >?M ?HNCNwM >O JwLCGvNL? ?MN CH>CKOw F? JIOL=?HN;A? >? =IHNL~F? ?N >fCHNwLxN )? JIOL=?HN;A? >fCHNwLxN ?RJLCG? F; J;LN >? =;JCN;F >wN?HO? J;L +;NCRCM >CL?=N?G?HN ?N CH>CL?=N?G?HN >;HM F?M ?HNL?JLCM?M >O JwLCGvNL? )? JIOL=?HN;A? >fCHNwLxN J?LG?N >? >wN?LGCH?L F; J;LN >? +;NCRCM >;HM Ff;=NC@ H?N >? F; MI=CwNw >wN?HO?
2.2
Notion de contrôle
et méthodes de consolidation Contrôle d’une entité 2.2.1 )?M ?HNCNwM =IHNL~Fw?M J;L +;NCRCM MIHN =IHMIFC>w?M M?FIH F; HILG? &#/0n ?H ;JJFCKO;HN F; GwNBI>? >? FfCHNwAL;NCIH AFI<;F? ?NN? HILG? >w@CHCN OH GI>vF? OHCKO? >? =IHNL~F? ;JJFC=;?M ?HNCNwM KOfCF Mf;ACMM? >f?HNCNwM r AIOP?LH;H=? =F;MMCKO? IO f?HNCNwM MNLO=NOLw?M =@ hHIN?h )? =IHNL~F? >fOH? ?HNCNw >ICN xNL? ;H;FSMw ;O NL;P?LM >? NLICM =LCNvL?M =OGOF;NC@Mn F; >wN?HNCIH >O JIOPICL MOL F?M ;=NCPCNwM J?LNCH?HN?M >? Ff?HNCNwn V Ff?RJIMCNCIH IO F? >LICN ;OR L?H>?G?HNM P;LC;? M?M V FC?HM ;P?= Ff?HNCNwn F; =;J;=CNw >f?R?L=?L MIH JIOPICL MOL Ff?HNCNw JIOL CH@FO?L MOL F? V GIHN;HN >?M L?H>?G?HNM P;LC;LICNM >? PIN? IO >LICNM MCGCF;CL?M =IHMNCNO?HN F? @;=N?OL >wN?LGCH;HN JIOL >CLCA?L OH? ?HNCNw F? =IHNL~F? ?MN AwHwL;F?G?HN wN;fOH? >wN?HNCIH >? JFOM >? n >?M >LICNM >? PIN? !;HM F? =;M =IHNL;CL? FfwP;FO;NCIH >O =IHNL~F? Hw=?MMCN? Ff?R?L=C=? >O DOA?G?HN ?N F; JLCM? ?H =IGJN? >? NIOM F?M @;CNM ?N =CL=IHMN;H=?M N?FM KO?n FfI;FCNwM ?N =CL=IHMN;H=?M >? =Lw;NCIH >? Ff?HNCNwn V F; H;NOL? >?M ;=NCPCNwM J?LNCH?HN?M >? Ff?HNCNw ?N F; @;uIH >IHN MIHN V JLCM?M F?M >w=CMCIHM F?M =IH=?LH;HNn FfwN?H>O? >?M >LICNM >w=CMCIHH?FM LwMOFN;HN >?M >LICNM >? PIN? IO V >f;==IL>M =IHNL;=NO?FM >wN?HOM J;L +;NCRCM =IH=?LH;HN F; A?MNCIH >?M ;=NCPCNwM J?LNCH?HN?M >? Ff?HNCNw =?FF?M
=C =ILL?MJIH>;HN ;OR ;=NCPCNwM ;S;HN OH? CH=C>?H=? CGJILN;HN? MOL F?M L?H>?G?HNM >? Ff?HNCNwn Ff?RJIMCNCIH r F; P;LC;?M L?H>?G?HNM >? Ff?HNCNw CGJILN;H=? V >?M L?H>?G?HNM J?LnOM J;L *;NCRCM J;L L;JJILN l =?OR J?LnOM J;L F?M ;ONL?M CHP?MNCMM?OLMc n F?M >LICNM >wN?HOM J;L F?M ;ONL?M J;LNC?M >LICNM >? LpPI=;NCIH
>LICNM V >? L?GLICNM >? >CMMIFONCIH >? F`?HNCNpc 0C ;JLvM F; L?PO? >? =?M =LCNvL?M +;NCRCM =IH=FON KO? F?M >LICNM >w=CMCIHH?FM >IHN ?FF? >CMJIM? MOL F; A?MNCIH >?M ;=NCPCNwM J?LNCH?HN?M >? Ff?HNCNw FOC J?LG?NN?HN >fCH@FO?L MOL F? GIHN;HN >?M L?H>?G?HNM P;LC;wNC?HN F? =IHNL~F? ;OR N?LG?M >f&#/0n ?N =?NN? ?HNCNw ?MN =IHMIFC>;
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NATIXIS DOCUMENT D’ENREGISTREMENT UNIVERSEL 2020