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

ÉLÉMENTS FINANCIERS Comptes consolidés et annexes

Note 8

Notes relatives aux activités d’assurance

8.1

Intégration des entités

8.2

Principes comptables

d’assurance -IOL L;JJ?F +;NCRCM ; IJNw JIOL F? G;CHNC?H >?M >CMJIMCNCIHM >? F; HILG? & 0n JIOL F?M ?HNCNwM >f;MMOL;H=? =@ hHIN?h IH@ILGwG?HN r F; L?=IGG;H>;NCIH >? Ff + n +;NCRCM JLwM?HN? >CMNCH=N?G?HN ;O ? LwMOFN;N F?M ;=NCPCNwM >f;MMOL;H=? )? JIMN? r Ff;=NC@ >O ?M ;=NCPCNwM >f;MMOL;H=?n^ L?ALIOJ? F?M ;=NC@M >?M ;=NCPCNwM >f;MMOL;H=? L?JLwM?HN;NC@Mn >?M JF;=?G?HNM @CH;H=C?LM C ? ?H CHMNLOG?HNM @CH;H=C?LM CHNwAL;HN V F?M ;P;H=?M @;CN?M ;OR ;MMOLwMn >?M JF;=?G?HNM @CH;H=C?LM ?H OHCNw >? =IGJN?Mn V >?M CHMNLOG?HNM >wLCPwMn V >?M w=;LNM >? LwwP;FO;NCIH >?M JILN?@?OCFF?M =IOP?LNM ?H N;OR V IH@ILGwG?HN ;OR >CMJIMCNCIHM >? F; HILG? & 0n F?M JF;=?G?HNM @CH;H=C?LM ?H NCNL?M MIHN =F;MMwM >;HM F?M >C@@wL?HN?M =;NwAILC?M >? NCNL?M >w@CHC?M J;L =?NN? HILG? )?M ;ONL?M MIF>?M L?F;NC@M r Ff;=NCPCNw >? Ff;MMOL;H=? MIHN L?ALIOJwM ;P?= F?M MIF>?M L?F;NC@M ;OR ;ONL?M JIMN?M >O ? F?OL H;NOL? O J;MMC@ >O ?M ;=NCPCNwM >f;MMOL;H=?n^ =IGJL?H>n F?M JLIPCMCIHM N?=BHCKO?M >?M =IHNL;NM >f;MMOL;H=?n V F?M >?NN?M Hw?M >fIJwL;NCIHM >f;MMOL;H=? ?N >? Lw;MMOL;H=? >IHN V F?M >?NN?M ?HP?LM F?M ;MMOLwMn F?M CHMNLOG?HNM >wLCPwM >?M ;=NCPCNwM >f;MMOL;H=?n V F?M J;LNM >? LwwP;FO;NCIH >?M JILN?@?OCFF?M =IOP?LNM ?H N;ORn V F; J;LNC=CJ;NCIH ;OR C@@wLw? J;MMCP? V O =IGJN? >? LwMOFN;N F? JIMN? Yn-LI>OCN H?N >?M ;=NCPCNwM >f;MMOL;H=?n^ CHNvAL? JLCH=CJ;F?G?HNn F?M JLCG?M wGCM?M ?N F; P;LC;NCIH >? JLIPCMCIH JIOL JLCG?M HIH V ;=KOCM?Mn F?M JLI>OCNM >? JF;=?G?HN S =IGJLCM F?M JLI>OCNM >?M CGG?O? JF;=?G?HNn F?M =B;LA?M >? JF;=?G?HNn V F?M P;LC;NCIHM >? DOMN? P;F?OL >?M JF;=?G?HNM =IGJN;? =?MMCIH >? JF;=?G?HNM S =IGJLCM MOL F?M CGG?O? JF;=?G?HNn F?M >wJLw=C;NCIHM ?N L?JLCM?M >? >wJLw=C;NCIH >?M JF;=?G?HNM V =IGJN;?M @L;CM >f;=KOCMCNCIHn V F?M =B;LA?M >? JL?MN;NCIHM ?RN?LH?M >?M =IHNL;NMn V F?M JLI>OCNM ?N =B;LA?M H?NM >?M =?MMCIHM ?H Lw;MMOL;H=? V

Actifs financiers sous IAS 39 8.2.1 )ILM >? F; =IGJN; r =?NN? >;N? r F?OL JLCR >f;=KOCMCNCIH )?OL GI>? >? =IGJN;wJ?H> >? F?OL =F;MMC@C=;NCIH ;O CMJIMCNCIHM >? F; HILG? & 0n F?M ;=NC@M @CH;H=C?LM >wN?HOM ?N F?M J;MMC@M @CH;H=C?LM MIHN =F;MMwM >;HM FfOH? >?M KO;NL? =;NwAILC?M >f;=NC@M @CH;H=C?LM MOCP;HN?Mn Les actifs financiers évalués à la juste valeur par résultat &F Mf;ACN >?M CHMNLOG?HNM >wN?HOM r >?M @CHM >? NL;HM;=NCIH IO =F;MMwM >;HM =?NN? =;NwAILC? >? @;uIH PIFIHN;CL? >vM F?OL =IGJN;;HM F? L?MJ?=N >?M >CMJIMCNCIHM >? Ff;G?H>?G?HN r F; HILG? & 0n MOL FfIJNCIH DOMN? P;F?OL JOIJNw J;L Ff2HCIH ?OLIJw?HH? F? nHIP?GwN?HOM r >?M @CHM >? NL;HM;=NCIH L?ALIOJ?HN F?M NCNL?M ;=KOCM J;L +;NCRCM JLCH=CJ;F?G?HN >;HM FfI? F?M =w>?L r =IOLN N?LG? ;CHMC KO? F?M NCNL?M @;CM;HN J;LNC? >fOH JILN?@?OCFF? >fCHMNLOG?HNM AwLwM ?H =IGGOH ?N JLwM?HN;HN OH JLI@CF Lw=?HN >? JLCM? >? ;HM =?NN? =;NwAILC? PwLC@C?HN FfOH? >?M NLICM MCNO;NCIHM MOCP;HN?Mn CHMNLOG?HNM BS?M =IGJL?H;HN OH IO JFOMC?OLM >wLCPw M V CH=ILJILw M MCAHC@C=;NC@ M ?N MwJ;L;f;=NC@M @CH;H=C?LM wP;FOwM ?N V AwLwM ?H DOMN? P;F?OLn CHMNLOG?HNM JLwM?HN;HN OH? CH=IBwL?H=? >? NL;CN?G?HN =IGJN;wLCPwM r J;C?G?HNM @CR?M IO >wN?LGCH;;N? >fw=Bw;H=? @CRw? ?N KO? +;NCRCM ; FfCHN?HNCIH G;HC@?MN? ?N F?M GIS?HM >? >wN?HCL DOMKOfr Ffw=Bw;H=? r Ff?R=?JNCIH >? =?OR >wMCAHwM =IGG? >?M ;=NC@M wP;FOwM ?H DOMN? P;F?OL J;L LwMOFN;N MOL IJNCIH IO >CMJIHC? =?OR KOC LwJIH>?HN r F; >w@CHCNCIH >?M JLxNM ?N =Lw;H=?M &FM MIHN =IGJN;? NL;HM;=NCIH CH=FOM &FM MIHN ?HMOCN? P;FILCMwM ;O =I€N ;GILNC M?FIH F; GwNBI>? >O N;OR >fCHNwLxN ?@@?=NC@ ?N @IHN FfIfOH N?MN >? >wJLw=C;NCIH =IH>OCM;HN F? =;M w=Bw;HN r F; =IHMN;N;NCIH >fOH? >wJLw=C;NCIH ?H LwMOFN;N ;O HCP?;O >O =I€N >O LCMKO? )?M IJwL;NCIHM >? =IOP?LNOL? =IHNL? F? LCMKO? >? N;OR >fCHNwLxN >? =?M NCNL?M H? MIHN J;M ;ONILCMw?M ?H Lw@wL?HNC?F &#/0 Les prêts et créances ? MIHN F?M ;=NC@M @CH;H=C?LM HIH >wLCPwM r J;C?G?HNM @CR?M IO >wN?LGCH;? =?OR =F;MMwM ?H ;=NC@M wP;FOwM ?H DOMN? P;F?OL J;L LwMOFN;N IO ?H ;=NC@M >CMJIHC? =?OR JIOL F?MKO?FM F? JILN?OL J?ON H? J;M L?=IOPL?L F; KO;MC NIN;FCNw >? MIH CHP?MNCMM?G?HN CHCNC;F JIOL >f;ONL?M L;CMIHM KO? F; >wNwLCIL;NCIH >O =Lw>CN KOC >ICP?HN xNL? =F;MMwM =IGG? >CMJIHCfOH? =IOP?LNOL? F; P;FILCM;NCIH r F; DOMN? P;F?OL >? F; =IGJIM;HN? =IOP?LN? M?FIH OH? L?F;NCIH >? =IOP?LNOL? ?H DOMN? P;F?OL >?M ;=NC@M >? =?NN? =;NwAILC? ?MN wA;F?G?HN JILNw? >;HM =?NN? LO

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NATIXIS DOCUMENT D’ENREGISTREMENT UNIVERSEL 2020