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

ÉLÉMENTS FINANCIERS Comptes consolidés et annexes

5.4

Instruments financiers dérivés

Changement de présentation des primes sur options O n>w=?GC@Cw F; JLwM?HN;NCIH >?M CHMNLOG?HNM >wLCPwM =IH>CNCIHH?FM ;=B?NwM IO P?H>OM ;MMILNCM >fOH? JLCG? w=B?FIHHw? IO J;Sw? CH @CH? P;HN Ff;JJFC=;NCIH >? =?NN? GI>C@C=;NCIH nF?M GIHN;HNM >?M JLCG?M L?MN;HN r L?=?PICL ?N >?M JLCG?M L?MN;HN r J;S?L wN;C?HN L?MJ?=NCP?G?HN JLwM?HNwM ;O ? LwAOF;LCM;NCIH ?N ;ONL?M ;=NC@M ?N F?Mn=IGJN?M >? LwAOF;LCM;NCIH ?N ;ONL?M J;MMC@M MwJ;LwG?HN >?M LOf;=NC@M ?N J;MMC@M @CH;H=C?LM >;HM F?MKO?FF?M MIHN JLwM?HNwM F?M CHMNLOG?HNM >wLCPwM ;ORKO?FM ?FF?M M? L;JJILN?HN ?M JLCG?M wN;HN CH>CMMI=C;? =?M CHMNLOG?HNM >wLCPwM F?OL JLwM?HN;NCIH ;O C@Cw?n nF? GIHN;HN >?M JLCG?M L?MN;HN r J;S?L ?N =?FOC >?M JLCG?M L?MN;HN r L?=?PICL MIHNn>wMILG;CMnCH=FOM >;HM F; P;F?OL >?M CHMNLOG?HNM >wLCPwM =IH>CNCIHH?FM ;=B?NwM IO P?H>OM ;ORKO?FM CFM M? L;JJILN?HN LOf =NC@M ?N -;MMC@M @CH;H=C?LM r F; DOMN? P;F?OL J;L LwMOFN;N )?M CHMNLOG?HNM =IH=?LHwM MIHN ?MM?HNC?FF?G?HN >?M IJNCIHM >? =B;HA? ?N >? N;OR ?NN? GI>C@C=;NCIH Hf; J;M ?O >fCH=C>?H=? MOL F? =IGJN? >? LwMOFN;N O n>w=?G?M JLCG?M L?MN;HN r LwAF?L KOC ; wNw CH=FOM >;HM F; V P;F?OL >?M >wLCPwM =IH>CNCIHH?FM =F;MMwM J;LGC F?M Yn =NC@M @CH;H=C?LM r F; DOMN? P;F?OL J;L LwMOFN;Nn^ ?MN >? nGCFFC;L>M >f?OLIM =IHNL? nGCFFC;L>M >f?OLIM ;O n>w=?G?M JLCG?M L?MN;HN r L?=?PICL KOC ; wNw CH=FOM >;HM F; V P;F?OL >?M >wLCPwM =IH>CNCIHH?FM =F;MMwM J;LGC F?M Yn-;MMC@M @CH;H=C?LM r F; DOMN? P;F?OL J;L LwMOFN;Nn^ ?MN >? nGCFFC;L>M >f?OLIM =IHNL? nGCFFC;L>M >f?OLIM ;O n>w=?G

et comptabilité de couverture )?M CHMNLOG?HNM @CH;H=C?LM >wLCPwM MIHN =IGJN;;HM F? ? >wLCPwM >wN?HOM r >?M @CHM >? NL;HM;=NCIH IO >? >wLCPwM >? =IOP?LNOL? Dérivés détenus à des fins de transaction )?M >wLCPwM >wN?HOM r >?M @CHM >? NL;HM;=NCIH MIHN =IGJN;? G;L=Bw ?MN JIMCNCP? ?H Yn-;MMC@M @CH;H=C?LM r F; DOMN? P;F?OL J;L LwMOFN;Nn^ FILMKOf?FF? ?MN HwA;NCP? &FM MIHN LwwP;FOwM ;JLvM F?OL =IGJN;O JIMN? >? =IGJN? >? LwMOFN;N Yn$;CHM IO J?LN?M H?NM MOL CHMNLOG?HNM @CH;H=C?LM ?H DOMN? P;F?OL J;L LwMOFN;Nn^ ); LwwP;FO;NCIH JL?H> ?H =IGJN? MOL =?NN? GxG? FCAH? F?M CHNwLxNM =IOLOM MOL =?M CHMNLOG?HNM 2H >wLCPw CH=ILJILw ?MN OH wFwG?HN CH=FOM >;HM OH =IHNL;N B~N? KOC GI>C@C? NION IO J;LNC? >?M @FOR >? =? =IHNL;N >O @;CN >fOH? CH>?R;NCIH MOL OH N;OR F? JLCR >fOH NCNL? OH =IOLM >? =B;HA? IO >f;ONL?M CH>C=?M 0C FfCHMNLOG?HN =IGJIMw =IHNL;N B~N? ?N >wLCPw Hf?MN J;M wP;FOw ?H DOMN? P;F?OL J;L LwMOFN;N F? >wLCPw CH=ILJILw ?MN MwJ;Lw >? MIH =IHNL;N B~N? >vM FILM KOfCF LwJIH> r F; >w@CHCNCIH >fOH >wLCPw ?N KO? M?M =;L;=NwLCMNCKO?M w=IHIGCKO?M ?N F?M LCMKO?M KOC FOC MIHN ;MMI=CwM H? MIHN J;M wNLICN?G?HN FCwM r =?OR >O =IHNL;N B~N? )?M >wLCPwM ?RNL;CNM >? =IHNL;NM B~N?M @CAOL?HN MOL F?M FCAH?M >?M ;=NC@M IO J;MMC@M r F; DOMN? P;F?OL J;L LwMOFN;N Cas particulier des dérivés incorporés pour les passifs financiers

5

)? N;? =? =B;HA?G?HN >? JLwM?HN;NCIH MOL F?M >C@@wL?HNM JIMN?Mn

31/12/2020

31/12/2019

Avant modification Modification

Après modification

Avant modification Modification

Après modification

?H GCFFC;L>M >`?OLIM

# KL k E: %1 I:K KoLNEM:M HFIM>L => Ko@NE:KBL:MBHG >M :KL "" +:LLB?L ?BG:GKL k E: %1 I:K KoLNEM:M HFIM>L => Ko@NE:KBL:MBHG >M I:LLB?L =BO>KL -(- % -"