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

ÉLÉMENTS FINANCIERS Procédures de contrôle interne relatives à l’information comptable et financière

JLIAL?MMCP? >fOH F;= >? >IHHw?M =IGGOH r Ff?HM?G?M @IH=NCIHM >? MSHNBvM? /CMKO? IGJN;fOH Yn>;N;F;E?n^ HIH M?OF?G?HN >? JLI>OCL? >CL?=N?G?HN =?LN;CHM L?JILNCHAM G;CM ;OMMC >fS CHNwAL?L =?LN;CHM JLI=?MMOM N?F KO? F; A?MNCIH >?M CHNL;ALIOJ?M Ff;H;FSM? AL;HOF;CL? >?M wFwG?HNM >? =I€N >O LCMKO? IO >? >wP?FIJJ?L >? HIOP?;OR =IHNL~F?M <;MwM MOL >?M =LICM?G?HNM >? >IHHw?Mn F; JIOLMOCN? >O JLID?N >? >wJFIC?G?HN >?M IONCFM >? A?MNCIH =CO V $LIOJ? ;O M?CH >?M JF;N?@ILG?M MC? -;=C@CKO? ?N 20 ;P?= MOL F? JwLCGvNL? >?M @CH;H=?G?HNM F; JIOLMOCN? >?M >wJFIC?G?HNM ?H MC?n Ff;>;JN;NCIH >?M JLI=?MMOM >? JLI>O=NCIH L?F;NC@M HIN;GG?HN ;O V HIOP?;O L?JILNCHA #&+/"- r F; HIOP?FF? >w@CHCNCIH >O >w@;ON GCM? ?H `OPL? ;O ? nNLCG?MNL? r FfwN;fOH ) / KOINC>C?H F; JIOLMOCN? >?M JLID?NM FCwM ;OR wPIFONCIHM HILG;NCP?M N?FF?M KO? V MOL F? >IG;CH? =IGJN;?M ?HNCNwM MMOL;H=?M ?N MOL F? >IG;CH? LwAF?G?HN;CL? // ?N tF?n /wPCMwn F? L?H@IL=?G?HN >?M =IHNL~F?M >? FfCH@ILG;NCIH =IGJN;IG;CH?M >fCHN?LP?HNCIH G;HO?FF? F?M G?MOL?M I=NLISw?M J;L FfwN;N JIOL MION?HCL F?M ?HNL?JLCM?M @L;Hu;CM?M >;HM F? =IHN?RN? w=IHIGCKO? ;=NO?F F; LwAF?G?HN;NCIH L?F;NCP? r FONN? =IHNL? F; =ILLOJNCIH ?N F?M HIOP?;OR L?JILNCHAMn F; =IH=LwNCM;NCIH >?M CHCNC;NCP?M >? >CACN;FCM;NCIH F;H=w?M ?Hn V HIN;GG?HN r NL;P?LM F? >wJFIC?G?HN >fOH HIOP?F IONCF >? A?MNCIH >? HIN?M >? @L;CM ;O ?L nM?G?MNL? F; GCM? ?H JF;=? >fOH IONCF =?HNL;FCMw >? JCFIN;A? ?N >? MOCPC >?M ;LLxNwM ;O ? nM?G?MNL? ;CHMC KO? F? >wJFIC?G?HN >fOH IONCF >? L?MNCNONCIH >O LwMOFN;N >?M =IHNL~F?M >? ?Ln ?N >? H> nHCP?;O GCM ?H JLI>O=NCIH MOL F? JwLCGvNL? >? +;NCRCMn0 ;O =IOLM >O ? nM?G?MNL?n F? L?H@IL=?G?HN >O JLI=?MMOM >? MOCPC >?M >CMJIMCNC@M >? =IHNL~F?M V FI=;OR ?N Ff;==IGJ;AH?G?HN >?M =ILL?MJIH>;HNM IHNL~F? -?LG;H?HN #CH;H=C?L J;LNC=OFCvL?G?HN r FfCHN?LH;NCIH;F MOL Ff?HM?G?M JF;N?@ILG?M $ ?OLIJw?HH?M ;GwLC=;CH?M ?N ;MC;NCKO?M ?N ?H #L;H=? MOL F? GwNC?L MMOL;H=? PC? )f?R?L=C=? M?L; JLCH=CJ;F?G?HN >w>Cwn;OR ;=NCIHM MOCP;HN?Mn F; JIOLMOCN? >?M JLID?NM CH>OCNM J;L F?M wPIFONCIHM LwAF?G?HN;CL?M ?N V HILG;NCP?M N?FM KO? 02/#&n L?JILNCHA /2 >IHN F; GCM? ?H `OPL? ; wNw >w=;Fw? J;L F? MOJ?LPCM?OL #&+/"- tF?n LwPCMw d // &#/0n JIOL F?M ?HNCNwM >f;MMOL;H=?M ?N= n F; JIOLMOCN? >? F; GCM? ?H `OPL? >O JLID?N FCw r F; L;NCIH;FCM;NCIH >?M V MSMNvG?M >fCH@ILG;NCIH ONCFCMwM MOL F? JwLCGvNL? >?M IJwL;NCIHM >? G;L=BwM ?N >? @CH;H=?G?HN ?H #L;H=? ?N r FfCHN?LH;NCIH;Fn F; JIOLMOCN? >? F; GCM? ?H `OPL? >O JLID?N >? L;NCIH;FCM;NCIH ?N >? V GONO;FCM;NCIH >?M >IHHw?M ONCFCMw?M J;L F?M >C@@wL?HNM MSMNvG?M >? MSHNBvM? ;P?= HIN;GG?HN F? F;H=?G?HN >fOH JLID?N >f?HP?LAOL? JILN;HN MOL F?M >IHHw?M >? =IHNL;N ?N ;S;HN JIOL I? L;NCIH;FCM?L Ff;L=BCN?=NOL? CHNwAL;HN OH JLI=?MMOM OHCKO? ?N =?HNL;FCMw >? F; >IHHw? =IGJN;?M >IHHw?M >? A?MNCIH ;CHMC KOfOH JLI=?MMOM >f;DOMN?G?HNM OHCKO? M?LP;HN Ff?HM?G?M =IHMIGG;N?OLM ;P;FMn F? L?H@IL=?G?HN >? F; AIOP?LH;H=? #CH;H=?M /CMKO?M ?N >?M V =IHNL~F?M ;ONIOL >? F; P;FILCM;NCIH FfI? DOMN? P;F?OL >?M JLI>OCNM @CH;H=C?LMn F; JIOLMOCN? >O >wJFIC?G?HN >? FfIONCF >? L?MNCNONCIH >O LwMOFN;N >?M V =IHNL~F?M >? ?Ln ?N >? H> nHCP?;OR >;HM F?M @CFC;F?M ?N MO==OLM;F?Mn>? +;NCRCM F; JIOLMOCN? >?M ;=NCIHM ?HA;Aw?M >;HM F? M?HM >fOH L?H@IL=?G?HN V >?M =IHNL~F?M >? JL?GC?L ?N >? M?=IH> HCP?;OnHIN;GG?HN MOL F? >IG;CH? =IGJN;L? ;OR >CL?=NCP?M >? Ff A?H=? #L;Hu;CM? HNC =ILLOJNCIH MOL F?M >IG;CH?M JLO>?HNC?F ?N LwAF?G?HN;CL? JIOL ;>;JN?L F?M >CMJIMCNC@M ;OR wPIFONCIHM ?N JFOM AwHwL;F?G?HN MOL F? >IG;CH? >? F;nYn!;N;n^ JIOL LwJIH>L? ;OR ?RCA?H=?M 0n

IH=?LH;HN Ff?HNCNw +;NCRCM FfILA;HCM;NCIH >O >CMJIMCNC@ Mf;JJOC? MOLn >?M wKOCJ?M >? JLI>O=NCIH =IGJN;;HM V F?M GwNC?LM IO =?HNL;FCMw?M ;O M?CH >? F; >CL?=NCIH IGJN;?M NL;P;OR L?F;NC@M r F; =ILL?=N? ;FCG?HN;NCIH =IGJN;?M IJwL;NCIHM ?N r F; =IFF?=N? >?M >IHHw?M Hw=?MM;CL?M ;OR L?JILNCHAM JLO>?HNC?FM IO LwAF?G?HN;CL?M CH=FO;HN F; GCM? ?H `OPL? >? =IHNL~F?M ;O @CF >? Ff?;On OH JL?GC?L HCP?;O >? =IHNL~F? JF;=w MIOM Ff;ONILCNw BCwL;L=BCKO? V ?N IO @IH=NCIHH?FF? >? F; >CL?=NCIH IGJN;?M NL;P;OR >? =IHNL~F?M G?HMO?FM ?N NLCG?MNLC?FMn OH M?=IH> HCP?;O >? =IHNL~F? CH>wJ?H>;HN JF;=w MIOM Ff;ONILCNw V BCwL;L=BCKO? >? F; >CL?=NCIH IGJN;CL?=NCIH >? F; IGJFC;H=? )? M?LPC=? IHNL~F? -?LG;H?HN #CH;H=C?L ),! ;O >?Fr >O JCFIN;A? >O >CMJIMCNC@ Lw;FCM? M?M JLIJL?M =IHNL~F?M CH=FO;HN F; L?PO? >?M =IHNL~F?M >? JL?GC?L HCP?;On FfONCFCM;NCIH >fIONCFM >w>CwM J?LG?NN;HN >fCH>OMNLC;FCM?L F?M JLI=?MMOM V >? Lw=IH=CFC;NCIH ?N >? =?HNL;FCM?L F? LwMOFN;N >?M NL;P;OR >? =IHNL~F?M r NL;P?LM OH? MIFONCIH ;JJFC=;NCP? CHN?LH? )f?HM?G? =? >CMJIMCNC@ =IHNLC? FfCH@ILG;NCIH @CH;H=CvL? JO? Ff;HCG;NCIH >? F; @CFCvL? >? =IHNL~F? @CH;H=C?L ;O M?CH >? +;NCRCM =IHMIFC>w? F? M?LPC=? IHNL~F? -?LG;H?HN #CH;H=C?L ),! ;MMOL? F?M GCMMCIHM MOCP;HN?Mn F; >w@CHCNCIH >? F; JIFCNCKO? >? =IHNL~F?n>? +;NCRCM ?N M?M @CFC;F?Mn V JLCH=CJ?M >fILA;HCM;NCIH ?N >? @IH=NCIHH?G?HN >O =IHNL~F? CHN?LH? J?LG;H?HN MOL F?M >IG;CH?M =IGJN;?M >CMJIMCNC@M >? =IHNL~F? ;O M?CH >?M @CFC;F?M ?H FC?H V ;P?= >?M =ILL?MJIH>;HNM IHNL~F? J?LG;H?HN @CH;H=C?L HIGGwM J;L =B;=OH? >?M !CL?=NCIHM @CH;H=CvL? IGJFC;H=? IO /CMKO?M FI=;F?M ;LNC=OFw ;ONIOL >? =IGCNwM NLCG?MNLC?FM >O =IHNL~F? @CH;H=C?L >f;N?FC?LM >? NL;P;CF NBwG;NCKO?M ?N >? L?F;NCIHM O >wJFIC?G?HN >? Ff?HPCLIHH?G?HN >? =IHNL~F? V =IGJN;? =B;KO? ?HNCNw r NL;P?LM F; =IFF?=N? ?N Ff?RJFICN;NCIH >fOH ?HM?G? N;? ?N >? L?JILNCHAM JwLCI>CKO?M >IHN F?M LwMOFN;NM MIHN ?HMOCN? L?NL;HMGCM r =B;KO? ?HNCNw F; GCM? ?H JF;=? >fCH>C=;N?OLM ?N >? JLI=?MMOM >f;F?LN? ;OJLvM >?M >CL?=N?OLM @CH;H=C?LM =IGJFC;H=? IO LCMKO? ?N F? =;M w=Bw;HN >?M =IGCNwM >? =IIL>CH;NCIH >?M @IH=NCIHM >? =IHNL~F?M =?HNL;F IO FI=;OR "Hn Ff?HPCLIHH?G?HN =IGJN;fOH =;F?H>LC?L >fwF;?M >C@@wL?HNM V L?JILNCHAM @CH;H=C?LM G;FALw F? =IHN?RN? M;HCN;CL? FCw r F; ,3&! n OH? ;>;JN;NCIH J?LG;H?HN? >?M JLI=?MMOM >? JLI>O=NCIH ?N >? V =IHNL~F? N?H;HN =IGJN? >? F; =IHNL;CHN? >O NL;P;CF r >CMN;H=? ;S;HN J?LGCM ;P?= FfONCFCM;NCIH >fOH? CH@L;MNLO=NOL? CH@ILG;NCKO? LI?M HIOP?;OR IONCFM >? =IGGOHC=;NCIH F? G;CHNC?H >? F; KO;FCNw >? FfCH@ILG;NCIH @CH;H=CvL? F? L?H@IL=?G?HN >O >CMJIMCNC@ >? =IHNL~F? ;CHMC KO? FfCHNwAL;NCIH >? HIOP?;OR L?JILNCHAM HIOP?FF?G?HN L?KOCM J;L F? LwAOF;N?OLn Ff;HHIH=? >O JLID?N >? =?MMCIH >? I@;=? ;S;HN =IH>OCN +;NCRCM r V NL;CN?L Ff?HM?GO JwLCGvNL? ?H YnGCM? ?H wKOCP;F?H=?n^ ?N M?FIH &#/0n >?JOCM F? ?L nNLCG?MNL? n F; JIOLMOCN? >? JLID?NM >f?HP?LAOL? ;S;HN JIOL I? L;NCIH;FCM?L V F?M MSMNvG?M >fCH@ILG;NCIH ONCFCMwM MOL F? >IG;CH? >?M IJwL;NCIHM >? G;L=BwM ?N >? @CH;H=?G?HN MSMNvG?M @LIHN I@@C=? ?N <;=E I@@C=? M? NL;>OCM;HN J;L >?M GCAL;NCIHM >fIONCFM KOC M? MIHN JIOLMOCPC?M ?Hn n F; JIOLMOCN? >O JLID?N >? L;NCIH;FCM;NCIH ?N >? GONO;FCM;NCIH >? V Ff;FCG?HN;NCIH >?M >IHHw?M KOC M? =IH=LwNCM? J;L F; GCM? ?H JF;=?

5

457

www.natixis.com

NATIXIS DOCUMENT D’ENREGISTREMENT UNIVERSEL 2020

Made with FlippingBook Publishing Software