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

5 ÉLÉMENTS FINANCIERS

Rapport des commissaires aux comptes sur les comptes consolidés

Rapport des commissaires 5.2 aux comptes sur les comptes consolidés

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Opinion "H ?Rw=ONCIH >? F; GCMMCIH KOC HIOM ; wNw =IH@Cw? J;L PINL? ;MM?GCN >?M =IGJN?M =IHMIFC>wM >? F; MI=CwNw +;NCRCM L?F;NC@M r Ff?R?L=C=? =FIM F? n>w=?GwM MIHN ;O L?A;L> >O Lw@wL?HNC?F &#/0 N?F KOf;>IJNw >;HM Ff2HCIH ?OLIJw?HH? LwAOFC?LM ?N MCH=vL?M ?N >IHH?HN OH? CG;A? @C>vF? >O LwMOFN;N >?M IJwL;NCIHM >? Ff?R?L=C=? w=IOFw ;CHMC KO? >? F; MCNO;NCIH @CH;H=CvL? ?N >O J;NLCGICH? r F; @CH >? Ff?R?L=C=? >? Ff?HM?G;HM F; =IHMIFC>;NCIH )fIJCHCIH @ILGOFw? =C >?MMOM ?MN =IBwL?HN? ;P?= F? =IHN?HO >? HINL? L;JJILN ;O =IGCNw >f;O>CN +IOM ;PIHM ?@@?=NOw HINL? ;O>CN M?FIH F?M HILG?M >f?R?L=C=? JLI@?MMCIHH?F ;JJFC=;?L HINL? IJCHCIH )?M L?MJIHM;? =?M HILG?M MIHN CH>CKOw?M >;HM F; J;LNC? Yn/?MJIHM;?M =IGGCMM;CL?M ;OR =IGJN?M L?F;NCP?M r Ff;O>CN >?M =IGJN?M =IHMIFC>wMn^ >O JLwM?HN L;JJILN Indépendance +IOM ;PIHM Lw;FCMw HINL? GCMMCIH >f;O>CN >;HM F? L?MJ?=N >?M LvAF?M >fCH>wJ?H>;H=? JLwPO?M J;L F? I>? >? =IGG?L=? ?N J;L F? =I>? >? >wIHNIFIAC? >? F; JLI@?MMCIH >? =IGGCMM;CL? ;OR =IGJN?M MOL F; JwLCI>? >O ?L nD;HPC?L r F; >;N? >fwGCMMCIH >? HINL? L;JJILN ?N HIN;GG?HN HIOM Hf;PIHM J;M @IOLHC >? M?LPC=?M CHN?L>CNM J;L Ff;LNC=F?n J;L;AL;JB?n >O LvAF?G?HN 2" H[n Observation 0;HM L?G?NNL? ?H =;OM? FfIJCHCIH ?RJLCGw? =C >?MMOM HIOM ;NNCLIHM PINL? ;NN?HNCIH MOL F? JICHN ?RJIMw >;HM F; HIN?n >? Ff;HH?R? ;OR =IGJN?M =IHMIFC>wM =IH=?LH;HN F? =B;HA?G?HN >? JLwM?HN;NCIH >?M JLCG?M MOL IJNCIHM Fondement de l’opinion Référentiel d’audit

Justification des appréciations – Points clés de l’audit ); =LCM? GIH>C;F? FCw? r F; J;H>wGC? >? ,3&! =Lw? >?M =IH>CNCIHM J;LNC=OFCvL?M JIOL F; JLwJ;L;NCIH ?N Ff;O>CN >?M =IGJN?M >? =?N ?R?L=C=? "H ?@@?N =?NN? =LCM? ?N F?M G?MOL?M ?R=?JNCIHH?FF?M JLCM?M >;HM F? =;>L? >? FfwN;N >fOLA?H=? M;HCN;CL? CH>OCM?HN >? GOFNCJF?M =IHMwKO?H=?M JIOL F?M ?HNL?JLCM?M J;LNC=OFCvL?G?HN MOL F?OL ;=NCPCNw ?N F?OL @CH;H=?G?HN ;CHMC KO? >?M CH=?LNCNO>?M ;==LO?M MOL F?OLM J?LMJ?=NCP?M >f;P?HCL ?LN;CH?M >? =?M G?MOL?M N?FF?M KO? F?M L?MNLC=NCIHM >? >wJF;=?G?HN ?N F? NL;P;CF r >CMN;H=? IHN wA;F?G?HN ?O OH? CH=C>?H=? MOL FfILA;HCM;NCIH CHN?LH? >?M ?HNL?JLCM?M ?N MOL F?M GI>;FCNwM >? GCM? ?H `OPL? >?M ;O>CNM f?MN >;HM =? =IHN?RN? =IGJF?R? ?N wPIFONC@ KO? ?H ;JJFC=;NCIH >?M >CMJIMCNCIHM >?M ;LNC=F?Mn) n ?Nn/ n >O I>? >? =IGG?L=? L?F;NCP?M r F; DOMNC@C=;NCIH >? HIM ;JJLw=C;NCIHM HIOM JILNIHM r PINL? =IHH;CMM;H=? F?M JICHNM =FwM >? Ff;O>CN L?F;NC@M ;OR LCMKO?M >f;HIG;FC?M MCAHC@C=;NCP?M KOC M?FIH HINL? DOA?G?HN JLI@?MMCIHH?F IHN wNw F?M JFOM CGJILN;HNM JIOL Ff;O>CN >?M =IGJN?M =IHMIFC>wM >? Ff?R?L=C=? ;CHMC KO? F?M LwJIHM?M KO? HIOM ;PIHM ;JJILNw?M @;=? r =?M LCMKO?M )?M ;JJLw=C;NCIHM ;CHMC JILNw?M MfCHM=LCP?HN >;HM F? =IHN?RN? >? Ff;O>CN >?M =IGJN?M =IHMIFC>wM JLCM >;HM F?OL ?HM?G? F; @ILG;NCIH >? HINL? IJCHCIH ?RJLCGw? =C ;P;HN +IOM Hf?RJLCGIHM J;M >fIJCHCIH MOL >?M wFwG?HNM >? =?M =IGJN?M =IHMIFC>wM JLCM CMIFwG?HN

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NATIXIS DOCUMENT D’ENREGISTREMENT UNIVERSEL 2020

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