5 ÉLÉMENTS FINANCIERS
Comptes consolidés et annexes
)?M w=;LNM >f;=KOCMCNCIH >wN?LGCHwM >;HM F? =;>L? >? FfIJwL;NCIH >? L;JJLI=B?G?HN JLw=CNw? ?H >;N? >O n>w=?GfwP;FO;NCIH Hf; wNw =IHMN;Nw MOL F?M >C@@wL?HNM wFwG?HNM >f;=NC@M ?N J;MMC@M ;JJILNwM "H IONL? Ffw=;LN ?HNL? F? =IN >f;=KOCMCNCIH ?N F; KOIN?
J;LN >fCHNwLxN >;HM Ff;=NC@ H?N >?M ?HNCNwM ;JJILNw?M H? L?JLwM?HN? J;M OH? MOLP;F?OL ;O M?HM >f/0n JOCMKO? F? =IN >f;=KOCMCNCIH JL?H> ?H =IGJN? F; P;F?OL Lw?FF? >?M NCNL?M ;FILM KO? F?M ;JJILNM MIHN =IGJN;?M w=;LNM =IHMN;NwM r =? NCNL? ; wNw ;@@?=Nw ;OR Yn/wM?LP?M =IHMIFC>w?Mn^ o =? NCNL? n nGCFFCIHM >f?OLIM IHN wNw CGJONwM MOL F; JLCG? >fwGCMMCIH ;O n>w=?Gf;=KOCMCNCIH GCM ?H wPC>?H=? ;O NL;P?LM >? FfIJwL;NCIH >? L;JJLI=B?G?HN =IHMNCNONCP? >? +;NCRCM L?JLwM?HN?HN OH GIHN;HN >? nGCFFCIHM >f?OLIM KOC M? >w=IGJIM? >? F; @;uIH MOCP;HN?n nGCFFCIHM >f?OLIM MOL ?R & *$ nGCFFCIHM >f?OLIM MOL ?Rn&5&0 & ?N nGCFFCIHM >f?OLIM MOL ?R +IP;=Lw>CN ;ORKO?FM Mf;DION;C?HN F?M w=;LNM >f;=KOCMCNCIH =IGJLCM >;HM F? JIMN? Yn-;LNC=CJ;NCIHM >;HM F?M ?HNL?JLCM?M GCM?M ?H wKOCP;F?H=?n^ MICN nGCFFCIHM >f?OLIM JIOL F?M & ;CMM?M >fwJ;LAH? ?N nGCFFCIHM >f?OLIM JIOL F?M & ;HKO?M -IJOF;CL?M )?M w=;LNM >f;=KOCMCNCIH L?F;NC@M r ?R
&5&0 & IHN >?JOCM FILM wNw NIN;F?G?HN >wJLw=CwM -;L ;CFF?OLM =IGJN? N?HO >? F; =?MMCIH >OL;HN Ff?R?L=C=? >?M ?LNC@C=;NM IIJwL;NC@M >f&HP?MNCMM?G?HN F?M w=;LNM >f;=KOCMCNCIH KOC S wN;C?HN ;NN;=BwM H? @CAOL?HN JFOM ;O w Autres écarts d’acquisition O =IOLM >? Ff?R?L=C=? BILM w=;LNM >? =IHP?LMCIH
n nGCFFCIHM >f?OLIM F?M w=;LNM >f;=KOCMCNCIH IHN >CGCHOw >?
n nGCFFCIHM >f?OLIM =@ hHIN?h Tests de dépréciation )f?HM?G?M MOLP;F?OLM ; @;CN FfI? N?MNM >? >wJLw=C;NCIH @IH>wM MOL F; P;F?OL >fONCFCNw >?M OHCNwM AwHwL;NLC=?M >? NLwMIL?LC? 2$1 ;ORKO?FF?M ?FF?M MIHN L;NN;=Bw?M ); >wN?LGCH;NCIH >?M P;F?OLM >fONCFCNw ; L?JIMw JLCH=CJ;F?G?HN MOL Ff;=NO;FCM;NCIH >? Ff?MNCG;NCIH >?M @FOR @ONOLM >?M 2$1 C ? GwNBI>? !CM=IOHN?> ;MB #FIQM 8! #9 N?FM KOfCFM LwMOFN?HN >?M >?LHCvL?M JLwPCMCIHM >? LwMOFN;N >?M GwNC?LM Lw;JJLw=Cw?M >;HM F? =IHN?RN? >? F; =LCM? M;HCN;CL? O n>w=?GIHHw?M JLwPCMCIHH?FF?M CMMO?M >?M >?LHCvL?M V JLwPCMCIHM >? NL;D?=NICL? JFOLC;HHO?FF? >? LwMOFN;N >?M GwNC?LM wN;;HM F? =;>L? >? F; JLwJ;L;NCIH >?M NL;P;OR >O JF;H MNL;NwACKO? >? +;NCRCMn N;OR >? =LICMM;H=? r FfCH@CHCn F? N;OR r FfCH@CHC @CRw r n JIOL F?M V 2$1 MMOL;H=?M -;C?G?HNM ?N JIOL Ff;=NCPCNw * >? F; $ ?H L;CMIH >?M J?LMJ?=NCP?M >? =LICMM;H=? MION?HO? >? F?OL ;=NCPCNw ?N >? F?OL LwMCFC?H=? >;HM F? =IHN?RN? >? =LCM? )? N;OR r FfCH@CHC ?MN G;CHN?HO r n n JIOL Ff2$1 4* >;HM OH =IHN?RN? NIODIOLM G;LKOw J;L OH? @ILN? PIF;NCFCNw MOL F?M CH>C=?M ?M 2$1 JIOL F? N?MN ;O nDOCH n N;OR >f;=NO;FCM;NCIHn ONCFCM;NCIH >fOH N;OR >C@@wL?H=Cw J;L 2$1n V n JIOL F; $?MNCIH >f;=NC@M ?N >? @ILNOH? n ;O n>w=?Gw=?Gw=?Gw=?G
)?M >IHHw?M >? G;L=Bw MIHN >wMILG;CM =;F=OFw?M MOL OH? JLI@IH>?OL >fBCMNILCKO? >? n;HM PM n;HM JLw=w>?GG?HN ;@CH >? JL?H>L? ?H =IGJN? OH? JwLCI>? JFOM L?JLwM?HN;NCP? >?M =IH>CNCIHM ;=NO?FF?M >f?R?L=C=? >?M >C@@wL?HN?M 2$1 ?H J;LNC=OFC?L >O @;CN >? F; <;CMM? =IHMN;HN? >?M N;OR >fCHNwLxN >?JOCM F; =LCM? >? F; TIH? ?OLI ?N ;DOMN?G?HN >? GwNBI>IFIAC? ?RJFCKO? JLCH=CJ;F?G?HN F; <;CMM? >?M N;OR >f;=NO;FCM;NCIH ?HNL? F?M >?OR ?R?L=C=?M -;L ;CFF?OLM ?N JFOM ?H >wN;CF F?M N;OR >f;=NO;FCM;NCIH IHN wNw >wN?LGCHwM ?H JL?H;HN ?H =IGJN?n JIOL F?M 2$1 MMOL;H=?M ?N -;C?G?HNM F? N;OR M;HM LCMKO? , 1 V n;HM GIS?HHw MOL OH? JLI@IH>?OL >? n;HMn JIOL F?M 2$1 $?MNCIH >f;=NC@M ?N >? @ILNOH? ?N ;HKO? >? AL;H>? V =FC?HNvF? F; GIS?HH? >? Ff, 1 n;HM ?N 20 n;HM GIS?HHw?M MOL OH? JLI@IH>?OL >? n;HM 2H? JLCG? >? LCMKO? =;F=OFw? MOL F; <;M? >fOH w=B;HNCFFIH >? MI=CwNwM L?JLwM?HN;NCP?M >? Ff2$1 ?MN ?HMOCN? ;DIONw? r =?M N;OR ;P?= OH? GIS?HH? MOL OH? JLI@IH>?OL >? n;HM -IOL F; $ F? @;CN KO? F?M w=;LNM >f;=KOCMCNCIH MIC?HN ?R=FOMCP?G?HN CMMOM >? Ff;=NCPCNw * >fOH? J;LN ?N F?M NL;P;OR ?H =IOLM ;O M?CH >O J~F? >;HM F; J?LMJ?=NCP? >O JLI=B;CH JF;H MNL;NwACKO? >f;ONL? J;LN IHN =IH>OCN r Lw;FCM?L Ff?R?L=C=? >? P;FILCM;NCIH MOL F? M?OF JwLCGvNL? >O * NION ?H ?HLC=BCMM;HN F?M GwNBI>?M >? P;FILCM;NCIH ONCFCMw?M ;JJLI=B? GOFNC=LCNvL? CH=FO;HN OH? ;JJLI=B? ! # ;CHMC KO? >?M GwNBI>?M >? P;FILCM;NCIH J;L GOFNCJF?M ? NL;HM;=NCIHM =IGJ;L;OCNM JLw=w>?GG?HN ?M N?MNM HfIHN =IH>OCN r =IHMN;N?L ;O=OH? >wJLw=C;NCIH ;O n>w=?G? n?M N;OR >f;=NO;FCM;NCIH BSJINBvM? <;Mw? MOL F; P;LC;?M >IHHw?M BCMNILCKO?M
;MMI=Cw? r OH? >CGCHONCIH >? n?M N;OR >? =LICMM;H=? r FfCH@CHC =IHNLCfONCFCNw >?M 2$1 >?n n n JIOL Ff2$1 $?MNCIH >f;=NC@M ?N >? @ILNOH?n V n n JIOL Ff2$1 ;HKO? >? AL;H>? =FC?HNvF? MOL Ff;=NCPCNw >? * n V n n JIOL Ff2$1 MMOL;H=?n V n n JIOL Ff2$1 -;C?G?HN V ?N H? =IH>OCL;CN J;M r =IHMN;N?L >? >wJLw=C;NCIH >? =?M 2$1 ); M?HMC? @;uIH MCAHC@C=;NCP? F; P;F?OL L?=IOPL;?M 2$1n JIOL F; $?MNCIH >f;=NC@M ?N >? @ILNOH? OH? <;CMM? >? n >?M V G;L=BwM Yn;=NCIHMn^ <;CMM? OHC@ILG? MOL Ff?HM?G?M ;HHw?M ?HA?H>L?L;CN OH CGJ;=N HwA;NC@ FCGCNw r
n n MOL F; P;F?OL L?=IOPL;? Ff2$1 ?N Hf;GvH?L;CN J;M r =IHMN;N?L >? >wJLw=C;NCIHn JIOL F; ;HKO? >? AL;H>? =FC?HNvF? F; M?HMCIFF;L IO ;O V L?H=BwLCMM?G?HN >O =IN >? FCKOC>CNw ;OL;CN OH CGJ;=N FCGCNw MOL F? -LI>OCN +?N ;H=;CL? ?N Hf;GvH?L;CN J;M r =IHMN;N?L >? >wJLw=C;NCIHn JIOL Ff MMOL;H=?n V F? @;=N?OL >? M?HMC?M N;OR >fCHNwLxN ?N >?M G;L=BwM G;CM >C@@wL?HN?M G?MOL?M MIHN GCM?M ?H `OPL? JIOL ?H ;NNwHO?L F?M CGJ;=NM >CP?LMC@C=;NCIH >?M JF;=?G?HNM LwM?LP?M =IOP?LNOL? ;=NCIHMi !? =? @;CN FfCGJ;=N MOL F? =IGJN? >? LwMOFN;N ?MN FCGCNw ?N Hf;@@?=N?L;CN J;M MCAHC@C=;NCP?G?HN F; P;FILCM;NCIH >? Ff2$1 =IH=?LH;HN Ff;MMOL;H=? HIH PC? F? P?=N?OL JLCH=CJ;F >? M?HMC? MCHCMNL;FCNw G?MOLw HIN;GG?HN r NL;P?LM F? L;NCI =IG?LHC?L ?MN @CRw r OH HCP?;O CH@wLC?OL r n >;HM F? =;>L? >O JF;H MNL;NwACKO? +?Q !CG?HMCIH 2H? >wAL;>;NCIH >fOH JICHN >? =? L;NCI MOL Ff?HM?G?M ;HHw?M =IH>OCL;CN r OH? <;CMM? FCGCNw? >? n >? F; P;F?OL >? Ff2$1 M;HM CH=C>?H=? ?H N?LG?M >? >wJLw=C;NCIHn
268
NATIXIS DOCUMENT D’ENREGISTREMENT UNIVERSEL 2020