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

ÉLÉMENTS FINANCIERS Comptes consolidés et annexes

Opérations de location 5.2 Opérations dans lesquelles Natixis est crédit preneur

Détermination du passif locatif o F; >;N? >? >wO =IHNL;N >? FI=;NCIH F?M J;C?G?HNM JLCM ?H =IGJN? JIOL >wN?LGCH?L F? J;MMC@ FI=;NC@ =IGJL?HH?HN F?M J;C?G?HNM KOC M? L;JJILN?HN ;O >LICN >fONCFCM?L F? OLw? >O =IHNL;N >? FI=;NCIH ?N KOC HfIHN J;M ?H=IL? wNw P?LMwM =f?MN r >CL?n F?M J;C?G?HNM >? FIS?LM @CR?M S =IGJLCM =?OR KOC MIHN @CR?M ?H V MOw>O=NCIH @;CN? >?M ;P;HN;A?M CH=CN;NC@M r F; FI=;NCIH r L?=?PICL )?M J;C?G?HNM @CR?M ?H MO?M J;C?G?HNM KOC GxG? MC F?OL @ILG? =IGJILN? OH? P;LC;? FIS?LM P;LC;fOH CH>C=? IO V >fOH N;OR CHCNC;F?G?HN wP;FOwM ;O GIS?H >? FfCH>C=? IO >O N;OR ?H PCAO?OL r F; >;N? >? >wO =IHNL;Nn ;CHMC KO? F? =;M w=Bw;HN NION? MIGG? KO? +;NCRCM Mf;NN?H> r J;S?L V ;O <;CFF?OL ;O NCNL? >? A;L;HNC?M >? P;F?OL LwMC>O?FF? >fIJNCIH >f;=B;N IO >? JwH;FCNwM >? LwMCFC;NCIH ;HNC=CJw?M 0IHN ?R=FOM >?M J;C?G?HNM L?N?HOM JIOL F; >wN?LGCH;NCIH >O J;MMC@ FI=;NC@ F; N;R? MOL F; P;F?OL ;DIONw? ?N F; N;R? >fB;? N;R?M ?HNL;HN >;HM F? =B;GJ >f;JJFC=;NCIH >? FfCHN?LJLwN;NCIH &#/& n Yn1;R?M JLwF?Pw?M J;L OH? ;ONILCNw JOf;MMOL;H=?M wP?HNO?FF?G?HN L?@;=NOLw?M J;L F? <;CFF?OL =?FF?M =C =IHMNCNO;HN OH J;C?G?HN FI=;NC@ P;LC;vM FILM KO? F?M GIHN;HNM L?GwN?LGCHwM =IHNL;=NO?FF?G?HN 0OCP;HN F; HILG? &#/0n F?M J;C?G?HNM MIHN ;=NO;FCMwM MICN ;O N;OR CGJFC=CN? >O =IHNL;N >? FI=;NCIH MICN ;O N;OR G;LACH;F >O JL?H?OL KOC ?MN F? N;OR KO? F? JL?H?OL ;OL;CN r J;S?L JIOL ?GJLOHN?L JIOL OH? >OLw? ?N ;P?= OH? A;L;HNC? MCGCF;CL? F?M @IH>M Hw=?MM;CL?M JIOL M? JLI=OL?L OH ? P;F?OL MCGCF;CL? >;HM OH ?HPCLIHH?G?HN w=IHIGCKO? MCGCF;CL? +;NCRCM ;JJFCKO? ;OR J;C?G?HNM >? M?M =IHNL;NM F? N;OR G;LACH;F ? >?LHC?L ?MN @IH=NCIH >? F; >?PCM? ?N >? F; >OLw? >O =IHNL;N &F NC?HN =IGJN? wA;F?G?HN >O MJL?;> >? =Lw>CN >? +;NCRCM F?M ?HNCNwM M? L?@CH;Hu;HN ;OJLvM >? +;NCRCM ); >?NN? FI=;NCP? ?MN JILNw? MOL F; FCAH? Yn IGJN?M >? LwAOF;LCM;NCIH ?N J;MMC@M >CP?LMn^ ;O J;MMC@ >O w ); =B;LA? >fCHNwLxN L?F;NCP? r F; >?NN? @CH;H=CvL? ?MN JILNw? ;O =IGJN? >? LwMOFN;N MOL F; FCAH? Yn&HNwLxNM ?N =B;LA?M ;MMCGCFw?Mn^ )? >LICN >fONCFCM;NCIH ?MN =IGJN;;N? >? JLCM? >f?@@?N >O =IHNL;N >? FI=;NCIH JIOL OH? P;F?OL wA;F? ;O GIHN;HN >O J;MMC@ FI=;NC@ r =?NN? >;N? ;DOMNw >?M J;C?G?HNM P?LMwM ;O <;CFF?OL ;P;HN IO r =?NN? >;N? ?N ;CHMC HIH JLCM ?H =IGJN? >;HM FfwP;FO;NCIH >O J;MMC@ FI=;NC@ MIOM >w>O=NCIH >?M ;P;HN;A?M CH=CN;NC@M L?uOM )? =;M w=Bw;HN =? GIHN;HN ?MN ;DOMNw >?M =I€NM >CL?=NM CHCNC;OR ?HA;AwM J;L F? JL?H?OL ?N >fOH? ?MNCG;NCIH >?M =I€NM >? >wG;HNvF?G?HN ?N >? L?GCM? ?H wN;N >;HM F; G?MOL? I F?M N?LG?M ?N F?M =IH>CNCIHM >O =IHNL;N >? FI=;NCIH Ff?RCA?HN F; MILNC? >? L?MMIOL=? ?MN JLI<;wN?LGCHw? >? G;HCvL? MO@@CM;GG?HN @C;LICNM >fONCFCM;NCIH MIHN JLwM?HNwM >;HM F? JIMN? Yn&GGIO w I MIHN ?HL?ACMNLwM F?M ? GxG? H;NOL? >wN?HOM ?H JF?CH? JLIJLCwNw ); =B;LA? >f;GILNCMM?G?HN >O >LICN >fONCFCM;NCIH ?MN JLwM?HNw? ;O =IGJN? >? LwMOFN;N MOL F; FCAH? Yn!IN;NCIHM ;OR ;GILNCMM?G?HNM ?N ;OR JLIPCMCIHM JIOL >wJLw=C;NCIH >?M CGGIO >LICN >fONCFCM;NCIH ?MN MOM=?JNCfxNL? OFNwLC?OL?G?HN ;DOMNw? ?H =;M >? GI>C@C=;NCIH >O =IHNL;N >? FI=;NCIH >? Lw?MNCG;NCIH >? F; >OLw? >? FI=;NCIH ;CHMC KO? JIOL N?HCL =IGJN? >?M P;LC;NCIHM =IHNL;=NO?FF?M >? FIS?LM FCw?M r Ff;JJFC=;NCIH >fCH>C=?M IO >? N;OR Détermination de l’actif représentatif du droit d’utilisation

)?M =IHNL;NM >? FI=;NCIH =IH=FOM J;L +;NCRCM MIHN =IGJN;LICNM >fONCFCM;NCIH ?N ;O J;MMC@ ?H >?NN?M @CH;H=CvL?M ;O NCNL? >?M FIS?LM ?N ;ONL?M J;C?G?HNM FCwM J?H>;HN F; >OLw? >? F; FI=;NCIH r Ff?R=?JNCIH =IGG? Ff;ONILCM? F; HILG? >?M =IHNL;NM >fOH? >OLw? CH@wLC?OL? IO wA;F? r nGICM ?N >?M =IHNL;NM CH>CPC>O?FF?G?HN >? @;CC=;NC@ >? n 20! G?HNCIHHw J;L Ff& 0 >;HM F?M <;M?M >? =IH=FOMCIH >? F; HILG? JIOL >w@CHCL F?M ? @;Cw=C>w >f?R=FOL? =?LN;CHM =IHNL;NM >vM FILM KO? =?M ?R=FOMCIHM >?G?OL;C?HN HIH G;NwLC?FF?M ;O L?A;L> >? M?M wN;NM @CH;H=C?LM Durée de la location )? >LICN >fONCFCM;NCIH ?MN ;GILNC FCHw;CL?G?HN ?N F; >?NN? @CH;H=CvL? ?MN ;GILNC? MOL <;M? ;=NO;LC?FF? MOL F; >OLw? >O =IHNL;N >? FI=;NCIH IH@ILGwG?HN ;OR >CMJIMCNCIHM >? F; HILG? &#/0n F; >OLw? >O =IHNL;N >? FI=;NCIH =ILL?MJIH> r F; JwLCI>? >? FI=;NCIH HIH LwMCFC;?M =IOP?LN?M J;L >?M IJNCIHM >? LwMCFC;NCIH KO? F? JL?H?OL ?MN L;CMIHH;? H? J;M ?R?L=?L "FF? ?MN ?H AwHwL;F >? n;HM =IH=?LH;HN F?M =IHNL;NM >? <;OR CGGI? >LICN @L;Hu;CM >? NSJ? Yn n^ IH=?LH;HN F?M =IHNL;NM ?H MCNO;NCIH >? N;=CN? JLIFIHA;NCIH F; >OLw? >? FI=;NCIH ?MN >wN?LGCHw? >;HM OH JL?GC?L N?GJM MOL F; <;M? >O DOA?G?HN >? FfwN;? M; MNL;NwAC? CGGI;HM OH M?=IH> N?GJM ?H Ff;fCH@ILG;NCIH ;> BI= ?H FCGCN;HN F; >OLw? MOL F; <;M? >? FfBILCTIH L?N?HO J;L F? -F;H *IS?H 1?LG? -*1 >? +;NCRCM r M;PICL n;HM o FfwNL;HA?L ?N HIN;GG?HN >;HM F?M J;SM ;HAFI M;RIHM ?Rn @CFC;F?M 20 >? +;NCRCM F; >OLw? >?M =IHNL;NM >? <;OR CGGILICN >? F? LwMCFC?L M;HM F; J?LGCMMCIH >? Ff;ONL? J;LNC? ?N ?H H? Mf?RJIM;HN KOfr OH? JwH;FCNw HwAFCA?;O =;L;=NvL? L;CMIHH;? NIOM F?M @;=N?OLM J?LNCH?HNM @;CM;HN KO? +;NCRCM ; OH ;P;HN;A? w=IHIGCKO? r ?R?L=?L OH? IJNCIH IO r H? J;M Ff?R?L=?L N?FM KO?n F?M =IH>CNCIHM >f?R?L=C=? >? =?M IJNCIHM ;O L?A;L> >?M =IH>CNCIHM V >? G;L=Bw GIHN;HN >?M J;C?G?HNM S =IGJLCM F? J;C?G?HN >? JwH;FCNwM >? LwMCFC;NCIH ?N >?M A;L;HNC?M >? P;F?OL LwMC>O?FF? n F?M ;GwH;A?G?HNM CGJILN;HNM ?@@?=NOwM >;HM F?M FI=;OR FIOwMn V F?M =I€NM ;MMI=CwM r F; LwMCFC;NCIH >O =IHNL;N @L;CM >? HwAI=C;NCIH V @L;CM >? >wGwH;A?G?HN @L;CM >? L?=B?L=B? >fOH HIOP?;O ;JNw ;OR ? L?GCM? ?H FfwN;Ni n FfCGJILN;H=? >O ? M; H;NOL? V MJw=C@CKO? IO >? M; FI=;FCM;NCIHn >? FfBCMNILCKO? >?M L?HIOP?FF?G?HNM >?M ? F; MNL;NwAC? KO;HN r FfONCFCM;NCIH r P?HCL >?M

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NATIXIS DOCUMENT D’ENREGISTREMENT UNIVERSEL 2020