ÉLÉMENTS FINANCIERS Comptes consolidés et annexes
)?M GI>vF?M >? P;FILCM;NCIH KOC IHN wNw ONCFCMwM JIOL FfwP;FO;NCIH >fCHMNLOG?HNM @CH;H=C?LM HIH I? =;JCN;OR JLIJL?M HIH =INwM =F;MMwM MIOM &#/0n >;HM F?M Yn =NC@M @CH;H=C?LM r F; DOMN? P;F?OL J;L LwMOFN;Nn^ IO J;LGC F?M Yn =NC@M @CH;H=C?LM r F; DOMN? P;F?OL J;L =;JCN;OR JLIJL?M HIH L?=S=F;?M NCNL?M >? J;LNC=CJ;NCIH HIH =IHMIFC>wM ); DOMN? P;F?OL >?M NCNL?M >? J;LNC=CJ;NCIH HIH =INwM J?ON xNL? I?M GwNBI>?M >? P;FILCM;NCIH >O NSJ? GOFNCJF? IO ! # ;=NO;FCM;NCIH >?M @FOR >? NLwMIL?LC? @ONOLM )fONCFCM;NCIH >? =?M GwNBI>?M =IH>OCN r @;CL? ;O JLw;F;?M BSJINBvM?M HIN;GG?HN ?H G;NCvL? >? JLID?=NCIHM >? @FOR @ONOLM ;NN?H>OM ?N >? N;OR >f;=NO;FCM;NCIH Dépréciations pour pertes de crédit attendues )? GI>vF? >? >wJLw=C;NCIH JIOL J?LN?M >? =Lw>CN ;NN?H>O?M L?JIM? MOL >?M J;L;GvNL?M ?N BSJINBvM?M KOC CH@FO?HN MOL F?M JLIPCMCIHM ?N =ILL?=NCIHM >? P;F?OL JIOL J?LN?M ?M J;L;GvNL?M ?N BSJINBvM?M MIHN <;MwM MOL >?M >IHHw?M ;=NO?FF?M ?N IO CMMO?M >fwPwH?G?HNM J;MMwM ?N KOC CHNvAL?HN wA;F?G?HN >?M JLwPCMCIHM L;CMIHH;wL;NCIH >? M=wH;LCIM w=IHIGCKO?M @ONOLM +;NCRCM JL?H> ?H =IGJN? wA;F?G?HN F? DOA?G?HN >? M?M ?RJ?LNM JIOL Ff?MNCG;NCIH ?N Ff;JJFC=;NCIH >? =?M J;L;GvNL?M ?N BSJINBvM?M )f?HPCLIHH?G?HN NLvM CH=?LN;CH JLIPIKOw J;L F; =LCM? M;HCN;CL? MOL Ffw=IHIGC? GIH>C;F? ; Hw=?MMCNw ?Hn OH? ;NN?HNCIH J;LNC=OFCvL? JIOL >w@CHCL >?M JLID?=NCIHM L;CMIHH;w J;L M?M CHMN;H=?M >? AIOP?LH;H=? =@ hHIN?h B;KO? w=;LN >f;=KOCMCNCIH ?MN ;@@?=Nw r OH? 2$1 >? @;uIH r JIOPICL xNL? N?MNw )?M N?MNM Lw;FCMwM J;L +;NCRCM =IHMCMN?HN r =IGJ;L?L F; P;F?OL =IGJN;? Ff2$1 P;F?OL =IGJL?H;HN Ffw=;LN >f;=KOCMCNCIH ?N M; P;F?OL L?=IOPL; r F; P;F?OL >fONCFCNw ?FF? ?MN >wN?LGCHw? ?H ;JJFCKO;HN F; GwNBI>? >f;=NO;FCM;NCIH >?M =;MB
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Contributions aux mécanismes
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=C ;S;HN >?M LwJ?L=OMMCIHM M;HM JLw=w>?HN MOL Ffw=IHIGC? GIH>C;F? )?M MIOL=?M >fCH=?LNCNO>? J?OP?HN ;@@?=N?L F; >wN?LGCH;NCIH >?M JLI>OCNM ?N =B;LA?M >O =IGJN? >? LwMOFN;N FfwP;FO;NCIH >?M ;=NC@M J;MMC@M >O fCH@ILG;NCIHM JLwM?HNwM >;HM F?M HIN?M ;HH?R?M CHMC F?M LwMOFN;NM @ONOLM >? =?LN;CH?M IJwL;NCIHM JIOLL;C?HN Mf;PwL?L MCAHC@C=;NCP?G?HN >C@@wL?HNM >?M ?MNCG;NCIHM L?N?HO?M JIOL Ff;LLxNw >?M =IGJN?M ;O n>w=?G;HM F?M =CL=IHMN;H=?M ;=NO?FF?M >f?RNLxG? CH=?LNCNO>? )?M ?MNCG;NCIHM =IGJN;fBSJINBvM?M MIHN ONCFCMw?M JLCH=CJ;F?G?HN JIOL F?M wP;FO;NCIHM MOCP;HN?Mn Instruments financiers comptabilisés à la juste valeur ); >wN?LGCH;NCIH >? F; DOMN? P;F?OL >?M CHMNLOG?HNM =IGJF?R?M >? G;L=Bw HIH NL;CNwM MOL OH G;L=Bw ;=NC@ L?JIM? MOL >?M N?=BHCKO?M >fwP;FO;NCIH )?M P;FILCM;NCIHM CMMO?M >? =?M GI>vF?M MIHN ;DOMNw?M JIOL N?HCL =IGJN? ?H @IH=NCIH >?M CHMNLOG?HNM =IH=?LHwM ?N >?M LCMKO?M ;MMI=CwM >O =IOLM ;=B?N?OL ?N P?H>?OL >? F; JIMCNCIH H?NN? >?M LCMKO?M >? GI>vF?M >?M BSJINBvM?M >? =IN >? @CH;H=?G?HN >?M @FOR @ONOLM >? NLwMIL?LC? >?M >wLCPwM HIH =IFF;NwL;FCMwM IO CGJ;L@;CN?G?HN =IFF;NwL;FCMwM >?M LCMKO?M >? =IHNL?J;LNC? ?N >? J;L;GvNL?M )?M DOMN?M P;F?OLM ;CHMC =IGJN;CP?LA?L >?M JLCR ;ORKO?FM =?M IJwL;NCIHM M?L;C?HN HwAI=Cw?M ?H =;M >? =?MMCIH ?@@?=NCP? MOL F? G;L=Bw Recours à des estimations 5.22
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