NATIXIS - Document d'enregistrement universel et rapport financier annuel 2020

ÉLÉMENTS FINANCIERS Comptes consolidés et annexes

1ION? GI>;FCNw =IHNL;=NO?FF? KOC AwHwL?L;CN OH? ?RJIMCNCIH r >?M LCMKO?M IO r OH? PIF;NCFCNw >?M @FOR M;HM FC?H ;P?= OH =IHNL;N >? JLxN <;MCKO? =IGG? J;L ?R?GJF? OH? ?RJIMCNCIH ;OR P;LC;NCIHM >? =IOLM >?M ;=NCIHM IO >fOH CH>C=? O=NCIH >fOH ?@@?N >? F?PC?L H? J?LG?NNL;CN J;M >? =IHMC>wL?L KO? F?M @FOR >? NLwMIL?LC? =IHNL;=NO?FM L?PxN?HN OH =;L;=NvL? <;MCKO? )?M ;=NC@M @CH;H=C?LM HIH <;MCKO?M CH=FO?HN HIN;GG?HN F?M J;LNM >f,- 3* ?N F?M CHMNLOG?HNM >? >?NN?M =IHP?LNCf;=NCIHM +;NCRCM ; GCM ?H JF;=? F?M JLI=w>OL?M IJwL;NCIHH?FF?M Hw=?MM;CL?M r Ff;H;FSM? >O =;L;=NvL? 0--& >?M ;=NC@M @CH;H=C?LM FILM >? F?OL =IGJN;?M @FOR >? NLwMIL?LC? ?MN Lw;FCMw? JIOL F?M J;LNM >? NCNLCM;NCIH IO NION ;ONL? ;=NC@ @CH;H=C?L wGCM J;L OH? MNLO=NOL? wN;L? >? JLCILCNw >? J;C?G?HN ?HNL? F?M JILN?OLM ?N =Lw;HN >?M =IH=?HNL;NCIHM >? LCMKO? >? =Lw>CN >?M NL;H=B?M ); >wN?LGCH;NCIH >O =;L;=NvL? 0--& >? =?M CHMNLOG?HNM Hw=?MMCN? OH? ;H;FSM? >?M @FOR >? NLwMIL?LC? =IHNL;=NO?FM ?N >O LCMKO? >? =Lw>CN >?M ;=NC@M =IH=?LHwM ;CHMC KO? >?M JILN?@?OCFF?M >f;=NC@M @CH;H=C?LM MIOM D;=?HNM M?FIH Ff;JJLI=B? )IIE NBLIOAB Actifs financiers au coût amorti 5.1.3 )?M ;=NC@M @CH;H=C?LM =IGJN;;HM F; =;NwAILC? =I€N ;GILNC =ILL?MJIH>?HN ;OR CHMNLOG?HNM >? >?NN? HIN;GG?HN F?M JLxNM IO =Lw;H=?M =IHM?HNCM ;OR wN;? =Lw>CN ?N r F; =FC?HNvF? ;CHMC KO? F?M NCNL?M ;O =I€N ;GILNC N?FM KO? F?M ?@@?NM JO?OR =IH>CNCIHM MOCP;HN?Mn F?M ;=NC@M MIHN >wN?HOM >;HM OH GI>vF? >? =IFF?=N? >IHN FfI?M @FOR >? NLwMIL?LC? =IHNL;=NO?FMn ?N F?M N?LG?M =IHNL;=NO?FM >? Ff;=NC@ @CH;H=C?L >IHH?HN FC?O r >?M V >;N?M >wN?LGCHw?M r >?M @FOR >? NLwMIL?LC? =ILL?MJIH>;HN OHCKO?G?HN r >?M L?GO JLCH=CJ;F ?N r >?M CHNwLxNM =;F=OFwM MOL F? =;JCN;F L?MN;HN >€ !;HM =? =;M Ff;=NC@ ?MN >CN <;MCKO? ?N M?M @FOR MIHN LwJONwM Yn0--&n^ &FM MIHN ?HL?ACMNLwM CHCNC;F?G?HN r F?OL DOMN? P;F?OL G;DILw? IO GCHILw? >?M =I€NM >? NL;HM;=NCIH )ILMKOfCF Mf;ACN >? JLxNM F?M =I€NM >? NL;HM;=NCIH =ILL?MJIH>?HN ;OR =IGGCMMCIHM ?N wP?HNO?FM =I€NM >CL?=N?G?HN ;NNLCO =Lw>CN )ILM >?M ;LLxNwM OFNwLC?OLM CFM MIHN wP;FOwM ;O =I€N ;GILNC M?FIH F; GwNBI>? >O 1;OR >f&HNwLxN "@@?=NC@ Yn1&"n^ )? Yn1&"n^ ?MN F? N;OR KOC ;=NO;FCM? F?M @FOR >? NLwMIL?LC? @ONOLM r F; P;F?OL CHCNC;F? >? FfCHMNLOG?HN >? >?NN? ? N;OR CH=FON F?M >w=IN?M ;CHMC KO? F?M JLI>OCNM ?N =I€NM ?RN?LH?M >? NL;HM;=NCIH >CL?=N?G?HN FCwM r FfwGCMMCIH >?M JLxNM ?N ;H;FSMwM =IGG? OH ;DOMN?G?HN >O L?H>?G?HN ?@@?=NC@ )ILMKO? F?M JLxNM MIHN I=NLISwM r >?M =IH>CNCIHM CH@wLC?OL?M ;OR =IH>CNCIHM >? G;L=Bw OH? >w=IN? =ILL?MJIH>;HN r Ffw=;LN ?HNL? F; P;F?OL HIGCH;F? >O JLxN ?N F; MIGG? >?M @FOR >? NLwMIL?LC? @ONOLM ;=NO;FCMwM ;O N;OR >? G;L=Bw ?MN =IGJN;CGCHONCIH >? F; P;F?OL HIGCH;F? >O JLxN )? N;OR >? G;L=Bw ?MN F? N;OR KOC ?MN JL;NCKOw J;L F; AL;H>? G;DILCNw >?M wN;? F; JF;=? r OH GIG?HN >IHHw JIOL >?M CHMNLOG?HNM ?N >?M =IHNL?J;LNC?M ;S;HN >?M =;L;=NwLCMNCKO?M MCGCF;CL?M )?M CHNwLxNM =IOLOM IO ;=KOCM >?M CHMNLOG?HNM >? >?NN?M MIHN ?HL?ACMNLwM ?H LwMOFN;N MOL F; <;M? >O N;OR >fCHNwLxN ?@@?=NC@ >;HM F? JIMN? Yn&HNwLxNM ?N JLI>OCNM ;MMCGCFwMn^ "H =;M >? =?MMCIH F? A;CH IO F; J?LN? ?MN =IGJN;? F; >w=IGJN;fCHMNLOG?HNM ;O =I€N ;GILNCn^ >O =IGJN? >?nLwMOFN;N

Cas particulier des prêts restructurés en raison de la situation financière du débiteur )?M ?H=IOLM YnL?MNLO=NOLwMn^ =ILL?MJIH>?HN ;OR @CH;H=?G?HNM ;S;HN @;CN FfIf;GwH;A?G?HNM =IHMNCNO;HN OH? =IH=?MMCIH JIOL +;NCRCM FILMKO? =?M ;GwH;A?G?HNM MIHN =IH=FOM ;P?= >?M >w? @;CL? @;=? r >?M >C@@C=OFNwM @CH;H=CvL?M )?M ?H=IOLM YnL?MNLO=NOLwMn^ LwMOFN?HN >IH= >? F; =IGfOH? =IH=?MMCIH ?N >? >C@@C=OFNwM @CH;H=CvL?M )?M ;GwH;A?G?HNM PCMwM J;L F?M YnL?MNLO=NOL;NCIHMn^ >ICP?HN ;JJILN?L OH? MCNO;NCIH JFOM ;P;HN;A?OM? ;O >wfw=Bw;H=? >fCHNwLxN IO >? JLCH=CJ;F JLILIA;NCIH >fw=Bw;H=? ?N= ?N MIHN G;NwLC;FCMwM J;L F; GCM? ?H JF;=? >f;P?H;HNM GI>C@C;HN F?M N?LG?M >fOH =IHNL;N ?RCMN;HN IO J;L F? L?@CH;H=?G?HN NIN;F IO J;LNC?F >fOH JLxN ?RCMN;HN ); >C@@C=OFNw @CH;H=CvL? ?MN >wN?LGCHw? ?H I? =LCNvL?M N?FM KO? Ff?RCMN?H=? >fCGJ;SwM >? JFOM >? nDIOLM IO F; JLwM?H=? >fOH? HIN? M?HMCfOH? YnL?MNLO=NOL;NCIHn^ HfCGJFCKO? J;M Hw=?MM;CL?G?HN F? =F;MM?G?HN >? F; =IHNL?J;LNC? =IH=?LHw? J;L F? Lw;GwH;A?G?HN >;HM F; =;NwAILC? >?M >w@;ONM w@;ON >? F; =IHNL?J;LNC? >wJ?H> >O LwMOFN;N >O N?MN >? PC;? F; L?MNLO=NOL;NCIH >? F; =IHNL?J;LNC? !;HM F?M =;M >? JLxNM L?MNLO=NOLwM r NL;P?LM F; GI>C@C=;NCIH >?M N?LG?M >O =IHNL;N ?RCMN;HN M;HM >IHH?L FC?O r OH? >w=IGJN;? Ff;=NC@ CHCNC;F OH? >w=IN? >ICN xNL? =IGJN;L? r Ffw=;LN ?HNL?n Ff;=NO;FCM;NCIH >?M @FOR =IHNL;=NO?FM CHCNC;F?G?HN ;NN?H>OM ?N V Ff;=NO;FCM;NCIH >?M @FOR =IHNL;=NO?FM LwPCMwM ;=NO;FCMwM ;O N;OR V >fCHNwLxN ?@@?=NC@ >fILCACH? ?NN? >w=IN? ?MN CHM=LCN? ;O =IGJN? >? LwMOFN;N >;HM F? JIMN? Yn I€N >O LCMKO?n^ =IGJN? N?HO >?M =;L;=NwLCMNCKO?M >?M ?H=IOLM JLw;F;ION?OR "FF? ?MN L;JJILNw? ;O =IGJN? >? LwMOFN;N >;HM F; G;LA? >fCHNwLxN MOL F; >OLw? >? PC? LwMC>O?FF? >O JLxN "H Ff;? MCAHC@C=;NCPCNw >? F; >w=IN? F? 1&" >O JLxN L?MNLO=NOLw ?MN ;FILM GI>C@Cw ?N ;O=OH? >w=IN? Hf?MN =IGJN;f?RJ?LN FILMKOfCF HfS ; JFOM >fCH=?LNCNO>? MOL F; =;J;=CNw >? Ff?GJLOHN?OL r BIHIL?L M?M ?HA;A?G?HNM 2H ?H=IOLM J?L> MIH =;L;=NvL? L?MNLO=NOLw >vM FILM KO? F?M =IH>CNCIHM MOCP;HN?M MIHN LwOHC?Mn OH? JwLCI>? >? >?OR ;HM Mf?MN w=IOFw? >?JOCM F; >;N? >? F; V L?MNLO=NOL;NCIHn Ff?H=IOLM ?MN =F;MMw J;LGC F?M ?H=IOLM M;CHM r F; >;N? >f;LLxNwn V ;O=OH? ?RJIMCNCIH Hf?MN ?H >w@;ON >? J;C?G?HN >? JFOM >? nDIOLMn V >?M L?G? GCHCG;F? >fOH ;H !;HM F? =;M >fOH JLxN L?MNLO=NOLw =IHP?LNC ?H NION IO J;LNC? ?H OH ;ONL? ;=NC@ MOC@@wL?HN N?F KOfOH CHMNLOG?HN >? =;JCN;OR JLIJL?M IO IHHw FC?O r OH =B;HA?G?HN >? =IHNL?J;LNC?n F?M HIOP?;OR CHMNLOG?HNM MIHN =IGJN;C@@wL?H=? ?HNL? F; P;F?OL =IGJN;O JLxN >w=IGJN;?M ;=NC@M L?uOM ?H w=B;HA? ?MN CHM=LCN? ?H LwMOFN;N ;O HCP?;O >O =I€N >O LCMKO?n F; JLIPCMCIH wP?HNO?FF? JLw=w>?GG?HN =IHMNCNOw? MOL F? JLxN ?MN V ;DOMNw? ?N ?MN ?HNCvL?G?HN L?JLCM? ?H =;M >? =IHP?LMCIH NIN;F? >O JLxN ?H HIOP?;OR ;=NC@M

5

281

www.natixis.com

NATIXIS DOCUMENT D’ENREGISTREMENT UNIVERSEL 2020

Made with FlippingBook Publishing Software