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

5 ÉLÉMENTS FINANCIERS

Comptes consolidés et annexes

F? =;M ?HNL? OH ;=NC@ ?N OH >wLCPw >? =IOP?LNOL? FILMKO? F?M =IH>CNCIHM >? F; =IGJN;? =IOP?LNOL? H? MIHN J;M L?GJFC?Mn ?H JLwM?H=? >fOH JILN?@?OCFF? >f;=NC@M ?N >? J;MMC@M @CH;H=C?LM AwLwM V ?N wP;FOwM ?H DOMN? P;F?OL >;HM F? =;>L? >fOH? JIFCNCKO? >I=OG?HNw? >? $?MNCIH >f;=NC@M ?N >? J;MMC@M )?M ;=NC@M @CH;H=C?LM P;FILCMwM MOL IJNCIH r F; DOMN? P;F?OL J;L LwMOFN;N MIHN =IHMNCNOwM ?MM?HNC?FF?G?HN >?M ;=NC@M @CH;H=C?LM L?JLwM?HN;NC@M >?M =IHNL;NM ?H OHCNwM >? =IGJN? >?M ;=NCPCNwM >f;MMOL;H=?

8.4.1.1

Conditions de classification des actifs

financiers à la juste valeur sur option )?M ;=NC@M @CH;H=C?LM MIHN >wMCAHwM r F; DOMN? P;F?OL J;L LwMOFN;N KO;H> =? =BICR J?LG?N >? =IGGOHCKO?L OH? CH@ILG;NCIH JFOM J?LNCH?HN? IO KO;H> =?M CHMNLOG?HNM MIHN JILN?OLM >fOH IO >? JFOMC?OLM >wLCPwM CH=ILJILwM MCAHC@C=;NC@M ?N MwJ;L;? FfIJNCIH DOMN? P;F?OL ?MN =IHMC>wLw? >wFCPL?L OH? CH@ILG;NCIH JFOM J?LNCH?HN? >;HM >?OR MCNO;NCIHMn ?H Ff;? =IH=IL>;H=? =IGJN;?M ;=NC@ M V ?N OH IO >?M J;MMC@ M w=IHIGCKO?G?HN FCwM f?MN ?H J;LNC=OFC?L

31/12/2020

31/12/2019

Non-con- cordance comptable

Gestion en juste valeur

Non-con- cordance comptable

Gestion en juste valeur

Valeur comptable

Dérivés incorporés

Valeur comptable

Dérivés incorporés

?H GCFFCIHM >`?OLIM

+KpML HN L LNK E>L oM:;EBLL>F>GML => L LNKfE:fGMnE>

$GLMKNF>GML => =>MM>L LHNL ?HKF> => MBMK>L

f

f

f

f

$GLMKNF>GML => <:IBM:NQ IKHIK>L

f

f X

f X

f X

-(- %

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Actifs financiers disponibles à la vente 8.4.2 )? N;?M ;=NC@M @CH;H=C?LM >CMJIHCfCHMNLOG?HNM NCNL?M r L?P?HOM @CR?M NCNL?M r L?P?HOM P;LC;wJLw=C;NCIHM F?M >wJLw=C;NCIHM ?N F; P;F?OL H?NN? ;JLvM >wJLw=C;NCIHM

?H GCFFCIHM >`?OLIM

31/12/2019

31/12/2020

-= HF 9 G

X

X

$GLMKNF>GML => =>MM>L V

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$GLMKNF>GML => <:IBM:NQ IKHIK>Lf : V

Ko:G<>L K:MM:L V

f DF f7=5 H = C B 89 G 57 H =: G 8= GDC B=6@9 G b @5 J9B H 9

$GLMKNF>GML => =>MM>L V

$GLMKNF>GML => <:IBM:NQ IKHIK>Lf ; V

-(- %

X

X

5 =IGJLCM F?M J;LNM >`+, 2) ; O h>p=?G? >pJLp=C;NCIH >OL;?M NCNL?M l L?P?HO P;LC;`?OLIM =IHNL? hGCFFCIHM >`?OLIM < ;Oh h>p=?G? h =IGJN? N?HO >O Gp=;HCMG? >? F; J;LNC=CJ;NCIH ;OR p=?G? F`?R?L=C=? M? LpJ;LNCN ?HNL? OH =IGJFpG?HN >? >pJLp=C;NCIH MOL >?M NCNL?M ;HNpLC?OL?G?HN >pJLp=CpM JIOLh hGCFFCIHM >`?OLIM hGCFFCIHMh>`?OLIM ;O h>p=?G?M >IN;NCIHM MOL NCNL?M HIOP?FF?G?HN >pJLp=CpM JIOL hGCFFCIHM >`?OLIM hGCFFCIHMh>`?OLIMh;O h>p=?GCMJIHC`?OLIM ;O h>p=?G

8.4.3

Immeubles de placement

31/12/2020

31/12/2019

Valeur brute

Amortissements et dépréciations

Valeur nette

Valeur brute

Amortissements et dépréciations

Valeur nette

?H GCFFCIHM >`?OLIM

$FF>N;E>L => +E:<>F>GM _ G CNLM> O:E>NK $FF>N;E>L => +E:<>F>GM _ N

f

f

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f

$FF>N;E>L => +E:<>F>GM _ G 0

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); DOMN? P;F?OL >?M CGG?O? JF;=?G?HN >IHN F?M JLCH=CJ?M >fwP;FO;NCIH MIHN >w=LCNM ?H HIN?Mn ?MN =F;MMw? ?H HCP?;On >;HM F; BCwL;L=BC? >?M DOMN?M P;F?OLM >f&#/0n

)?M P;LC;NCIHM >? DOMN? P;F?OL >IHH?HN FC?O r F; L?=IHH;CMM;H=? MSGwNLCKO? >fOH? JLIPCMCIH JIOL J;LNC=CJ;NCIH >C@@wLw? wA;F? ?H GIS?HH? ;O n>w=?G? Ff;MMC?NN? =IH=?LHw? n ;O n>w=?G

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NATIXIS DOCUMENT D’ENREGISTREMENT UNIVERSEL 2020