Rapport annuel BPACA exercice 2024

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                                                                                                                                                                                                                                  2.1.2                                                                                                                                                                          Faits                                                                                                                                                                     majeurs                                                                                                                                                                             de                                                                                                                                                                  l’exercice                                                                                                                                                                              28

MESSAGE DU PRÉSIDENT ET DE LA DIRECTRICE GÉNÉRALE                                     6                                                                                                                             2.1.2.1 Faits majeurs du Groupe BPCE                                                                                                                                                                      2832

2.1.2.2    Faits    majeurs    de    l’entité    (et    de    ses    filiales)

                                                                                                                                                                                                                                2.1.2.3                                                                                                                                                               Modifications                                                                                                                                                                              de                                                                                                                                                                présentation                                                                                                                                                                               et                                                                                                                                                                              de                                                                                                                                                                    méthodes                                                                                                                                                                 d’évaluation                                                                                                                                                                              33

INSTANCES DIRIGEANTES                                                                                            8                                                                                                                                                                       2.2                                                                                                 Informations sociales, environnementales et sociétales                                                                                                                                                                        34

                                                                                      RAPPORT                                                             SUR                                                           LE                                            GOUVERNEMENT                                               D’ENTREPRISE                                                           10                                                                          2.3                                    Activités et résultats consolidés de l’entité                                                                           34

2.3.1            Résultats          financiers         consolidés        34 1.1   Présentation de l’établissement 11

2.3.2            Présentation    des       secteurs           opérationnels   36 1.1.1 Dénomination, siège    social   et            administratif    11

                                                                                                                                                                                                                                  2.3.3                                                                                                                                                                   Activités                                                                                                                                                                              et                                                                                                                                                                    résultats                                                                                                                                                                            par                                                                                                                                                                      secteur                                                                                                                                                             opérationnel                                                                                                                                                                              36

1.1.2             Forme                                                                                                                                   juridique                        11

                                                                                                                                                                                                                                  2.3.4                                                                                                                                                                         Bilan                                                                                                                                                                  consolidé                                                                                                                                                                              et                                                                                                                                                                   variation                                                                                                                                                                            des                                                                                                                                                                    capitaux                                                                                                                                                                     propres                                                                                                                                                                              36

1.1.3          Objet                                                                                                                                          social                    11

1.1.4                              Date                                                                                                                          de                               constitution,                                                                                                                 durée                                       de                                                                                                                           vie                                       11

                                                                                                                                                                                                                                      2.4                                                                                                                                                                     Activités et résultats de l’entité sur base individuelle                                                                                                              37

1.1.5           Exercice                                                                                                                                     social                       11

                                                                                                                                                                                                                                  2.4.1                                                                                                                                                                   Résultats                                                                                                                                                                  financiers                                                                                                                                                                             de                                                                                                                                                                      l’entité                                                                                                                                                                            sur                                                                                                                                                                          base                                                                                                                                                               individuelle                                                                                                                                                                              37

1.1.6                                                                Description                                                                              du                                                                          Groupe                                                                              BPCE                                                                              et                                                                                     de                                                                               la                                                                                   place                                                                              de                                                                        l’établissement                                                                              au                                                                                    sein                                                                              du                                                                                 Groupe                                                                              11

                                                                                                                                                                                                                                  2.4.2                                                                                                                                                                     Analyse                                                                                                                                                                             du                                                                                                                                                                         bilan                                                                                                                                                                             de                                                                                                                                                                      l’entité                                                                                                                                                                              38

1.2        Capital social de l’établissement                                                                                                            13

                                                                                                                                                                                                                                      2.5                                                                                                                                                                         Fonds propres et solvabilité                                                                                                                                              38

1.2.1            Parts                                                                                                                                       sociales                      13

                                                                                                                                                                                                                                  2.5.1                                                                                                                                                                     Gestion                                                                                                                                                                            des                                                                                                                                                                         fonds                                                                                                                                                                     propres                                                                                                                                                                              38

1.2.2                                               Politique                                                                                            d’émission                                                            et                                                                                                        de                                                   rémunération                                                                                              des                                                          parts                                                                                                 sociales                                                            14

                                                                                                                                                                                                                                  2.5.2                                                                                                                                                             Composition                                                                                                                                                                            des                                                                                                                                                                         fonds                                                                                                                                                                     propres                                                                                                                                                                              39

                                                                                                                                                                                                                                  2.5.3                                                                                                                                                                  Exigences                                                                                                                                                                             de                                                                                                                                                                         fonds                                                                                                                                                                     propres                                                                                                                                                                              40

1.3       Organes d’Administration, de direction et de surveillance                                                                      14

                                                                                                                                                                                                                                  2.5.4                                                                                                                                                                         Ratio                                                                                                                                                                             de                                                                                                                                                                       Levier                                                                                                                                                                              40

1.3.1                    Conseil                                                                                                               d’Administration                                14

1.3.1.1 Pouvoirs                                                                                                                                                 14

1.3.1.2 Composition                                                                                                                                            15

                                                                                                                                                                                                                                      2.6                                                                                                                                                               Organisation et activité du Contrôle interne                                                                                                                                41

1.3.1.3 Fonctionnement                                                                                                                                       16

1.3.1.4 Comités                                                                                                                                                  16

                                                                                                                                                                                                                                  2.6.1                                                                                                                                                             Présentation                                                                                                                                                                             du                                                                                                                                                                   dispositif                                                                                                                                                                             de                                                                                                                                                                    contrôle                                                                                                                                                                permanent                                                                                                                                                                              41

1.3.2              Direction                                                                                                                              Générale                          20

                                                                                                                                                                                                                                  2.6.2                                                                                                                                                             Présentation                                                                                                                                                                             du                                                                                                                                                                   dispositif                                                                                                                                                                             de                                                                                                                                                                    contrôle                                                                                                                                                                périodique                                                                                                                                                                              42

1.3.2.1 Mode de désignation                                                                                                                                 20

1.3.2.2 Pouvoirs                                                                                                                                                 20

                                                                                                                                                                                                                                  2.6.3                                                                                                                                                            Gouvernance                                                                                                                                                                              43

1.3.3                       Gestion                                                                                                                           des                               conflits                                                                                                                        d’intérêt                                   21

                                                                                                                                                                                                                                      2.7                                                                                                                                                                      Gestion des risques                                                                                                                                                             43

1.3.4                 Commissaires                                                                                                                       aux                             Comptes                                                                                                                            21

                                                                                                                                                                                                                                  2.7.1                                                                                                                                                                  Dispositif                                                                                                                                                                             de                                                                                                                                                                      gestion                                                                                                                                                                            des                                                                                                                                                                      risques                                                                                                                                                                              et                                                                                                                                                                             de                                                                                                                                                                              la                                                                                                                                                                conformité                                                                                                                                                                              43

                                                                                                                                                                                                                                2.7.1.1 Dispositif Groupe BPCE                                                                                                                                             43

1.4        Eléments complémentaires                                                                                                                   21

                                                                                                                                                                                                                                2.7.1.2 Gouvernance des risques dans les établissements du Groupe                                                                                            44

                                                                                                                                                                                                                                2.7.1.3 Principaux risques de l’année 2024                                                                                                                               45

1.4.1                                                                     Tableau                                                                             des                                                                          délégations                                                                     accordées                                                                               pour                                                                                les                                                                       augmentations                                                                         de                                                                              capital                                                                               et                                                                                leur                                                                           utilisation                                                                                 21

                                                                                                                                                                                                                                2.7.1.4 Culture Risques et conformité                                                                                                                                    45

                                                                                                                                                                                                                                2.7.1.5 Appétit au risque                                                                                                                                                      46

1.4.2                                               Tableau                                                                                                   des                                                      mandats                                                                                               exercés                                                          par                                                                                                       les                                                   mandataires                                                                                            sociaux                                                           22

                                                                                                                                                                                                                                  2.7.2                                                                                                                                                                  Typologie                                                                                                                                                                            des                                                                                                                                                                      risques                                                                                                                                                                              48

1.4.3                                                     Conventions                                                                             significatives                                                                 (article                                                                                     L.225-37-4                                                                    du                                                                                             Code                                                                    de                                                                                       commerce)                                                                    24

2.7.3            Facteurs           de        risques 49 1.4.4 Projets de        résolutions       24

                                                                                                                                                                                                                                  2.7.4                                                                                                                                                                     Risques                                                                                                                                                                             de                                                                                                                                                                        crédit                                                                                                                                                                              et                                                                                                                                                                             de                                                                                                                                                              contrepartie                                                                                                                                                                              64

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2.7.4.1                                                                                                                                                         Définition                                                                                                                                                                       64                                                                                                                                                                    2.7.13                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Risques                                                                                                                                                                       de                                                                                                                                                                  modèles                                                                                                                                                                       90

2.7.4.2 Organisation de la gestion des risques de crédit                                                                                             64

2.7.4.3 Suivi et surveillance des risques de crédit et de contrepartie                                                                            64

2.7.4.4 Travaux réalisés en 2024                                                                                                                           69                                                                                                                                                                      2.8                                                                                                     Evénements postérieurs à la clôture et perspectives                                                                                                                                                                       90

2.7.5               Risques                                                                                                                                     de                      marché                                                                                                                                     70                        2.8.1                                                                                                                                       Les                  événements                                                                                                                          postérieurs                           à                                                                                                                                           la                      clôture                                                                                                                                     90

2.7.5.1                                                                                                                                                         Définition                                                                                                                                                                       70

2.7.5.2                                                                                                                                                       Organisation                                                                                                                                                                       du                                                                                                                                                                      suivi                                                                                                                                                                      des                                                                                                                                                                    risques                                                                                                                                                                       de                                                                                                                                                                    marché                                                                                                                                                                       70                                                                                                                                                                     2.8.2                                                                                                                                                                      Les                                                                                                                                                              perspectives                                                                                                                                                                       et                                                                                                                                                                 évolutions                                                                                                                                                                prévisibles                                                                                                                                                                       91

2.7.5.3                                                                                                                                                              Loi                                                                                                                                                                       de                                                                                                                                                                  séparation                                                                                                                                                                       et                                                                                                                                                                       de                                                                                                                                                                  régulation                                                                                                                                                                      des                                                                                                                                                                   activités                                                                                                                                                                  bancaires                                                                                                                                                                    (SRAB)                                                                                                                                                                       et                                                                                                                                                                    Volcker                                                                                                                                                                      Rule                                                                                                                                                                       70

2.7.5.4                                                                                                                                                           Mesure                                                                                                                                                                       et                                                                                                                                                                 surveillance                                                                                                                                                                      des                                                                                                                                                                    risques                                                                                                                                                                       de                                                                                                                                                                    marché                                                                                                                                                                       70

2.7.5.5                                                                                                                                                         Simulation                                                                                                                                                                       de                                                                                                                                                                      crise                                                                                                                                                                    relative                                                                                                                                                                      aux                                                                                                                                                                    risques                                                                                                                                                                       de                                                                                                                                                                    marché                                                                                                                                                                       70                                                                                                                                                                      2.9                                                                                                                                         Eléments complémentaires                                                                                                                                                                       93

2.7.5.6 Travaux réalisés en 2024                                                                                                                           71

                                                                                                                                                                                                                                   2.9.1                                                                                                                                                               Information                                                                                                                                                                            sur                                                                                                                                                                             les                                                                                                                                                           participations,                                                                                                                                                                           liste                                                                                                                                                                            des                                                                                                                                                                       filiales                                                                                                                                                             importantes,                                                                                                                                                                           liste                                                                                                                                                                            des                                                                                                                                                               succursales                                                                                                                                                                              93

2.7.6                      Risques                                                                                                                       structurels                                  de                                                                                                                                bilan                                  71

2.7.6.1                                                                                                                                                         Définition                                                                                                                                                                       71                                                                                                                                                                     2.9.2                                                                                                                                                                  Activités                                                                                                                                                                       et                                                                                                                                                                  résultats                                                                                                                                                                      des                                                                                                                                                                principales                                                                                                                                                                    filiales 93

2.7.6.2 Organisation du suivi des risques de gestion de bilan                                                                                      71

2.7.6.3 Suivi et mesure des risques de liquidité et de taux                                                                                          71                                                                                                                                                                     2.9.3                                                                                                                                                                  Tableau                                                                                                                                                                      des                                                                                                                                                                     cinq                                                                                                                                                                  derniers                                                                                                                                                                 exercices                                                                                                                                                                       93

2.7.6.4 Travaux réalisés en 2024                                                                                                                           73

                                                                                                                                                                                                                                   2.9.4                                                                                                                                                                        Délais                                                                                                                                                                              de                                                                                                                                                                  règlement                                                                                                                                                                            des                                                                                                                                                                       clients                                                                                                                                                                              et                                                                                                                                                                            des                                                                                                                                                              fournisseurs                                                                                                                                                                              94

2.7.7                  Risques                                                                                                                       opérationnels                             74

2.7.7.1                                                                                                                                                         Définition                                                                                                                                                                       74                                                                                                                                                                     2.9.5                                                                                                                                                             Informations                                                                                                                                                                  relatives                                                                                                                                                                        à                                                                                                                                                                       la                                                                                                                                                                  politique                                                                                                                                                                       et                                                                                                                                                                      aux                                                                                                                                                                 pratiques                                                                                                                                                                       de                                                                                                                                                            rémunération                                                                                                                                                                       94

2.7.7.2 Organisation du suivi des risques opérationnels                                                                                             74                                                                                                                                                                   (article                                                                                                                                                                 L.511-102                                                                                                                                                                       du                                                                                                                                                                     Code                                                                                                                                                                 monétaire                                                                                                                                                                       et                                                                                                                                                                 financier)

2.7.7.3 Système de mesure des risques opérationnels                                                                                               74

2.7.7.4 Coût du risque de l’établissement sur les risques opérationnels                                                                        74                                                                                                                                                                     2.9.6                                                                                                                                                             Informations                                                                                                                                                                  relatives                                                                                                                                                                      aux                                                                                                                                                                  comptes                                                                                                                                                                   inactifs                                                                                                                                                                  (articles                                                                                                                                                                        L                                                                                                                                                                   312-19,                                                                                                                                                                        L                                                                                                                                                                    312-20                                                                                                                                                                       et                                                                                                                                                                        R                                                                                                                                                                    312-21                                                                                                                                                                              99

2.7.7.5 Travaux réalisés en 2024                                                                                                                           74                                                                                                                                                                       du                                                                                                                                                                     Code                                                                                                                                                                 monétaire                                                                                                                                                                       et                                                                                                                                                                 financier)

2.7.8                                                                                                                                                              Faits                          exceptionnels                                                                                                                        et                                litiges                                                                                                                              74

2.7.9                      Risques                                                                                                                              de                       non-conformité                                                                                                                        75 ETATS FINANCIERS                                                                            100

2.7.9.1                                                                                                                                                         Définition                                                                                                                                                                       75

2.7.9.2 Organisation de la fonction conformité au sein du Groupe BPCE                                                                      75

2.7.9.3 Suivi des risques de non-conformité                                                                                                             75                                                                                                                                                                      3.1                                                                                                                                                   Comptes consolidés                                                                                                                                                                       101

2.7.9.4 Travaux réalisés en 2024                                                                                                                           78

                                                                                                                                                                                                                                   3.1.1                                                                                                                                                                   Comptes                                                                                                                                                                 consolidés                                                                                                                                                                              au                                                                                                                                                                              31                                                                                                                                                                  décembre                                                                                                                                                                          2024                                                                                                                                                                         (avec                                                                                                                                                                comparatif                                                                                                                                                                              au                                                                                                                                                                              31                                                                                                                                                                  décembre                                                                                                                                                                         2023)                                                                                                                                                                            101

2.7.10                                                                                                                                                         Risques                                                                                                                                                                       de                                                                                                                                                                  Sécurité                                                                                                                                                                       et                                                                                                                                                                 Résilience                                                                                                                                                          Opérationnelle                                                                                                                                                                       78                                                                                                                                             3.1.1.1 Compte de résultat                                                                                                                                                                      101

2.7.10.1  Continuité d’activité                                                                                                                               78                                                                                                                                                   3.1.1.2 Résultat global                                                                                                                                                                      101

2.7.10.1.1 Organisation et pilotage de la continuité d’activité                                                                                      78                                                                                                                                                                3.1.1.3 Bilan                                                                                                                                                                      102

2.7.10.1.2 Travaux réalisés en 2024                                                                                                                       79                                                                                                               3.1.1.4 Tableau de variation des capitaux propres                                                                                                                                                                      103

2.7.10.2  Sécurité des systèmes d’information                                                                                                          79                                                                                                                                                                    3.1.1.5                                                                                                                                                                   Tableau                                                                                                                                                                      des                                                                                                                                                                      flux                                                                                                                                                                       de                                                                                                                                                                  trésorerie                                                                                                                                                                      103

2.7.10.2.1                                                                                                                                                   Organisation                                                                                                                                                                       et                                                                                                                                                                   pilotage                                                                                                                                                                       de                                                                                                                                                                        la                                                                                                                                                                     filière                                                                                                                                                                       SSI                                                                                                                                                                       79

2.7.10.2.2 Suivi des risques liés à la sécurité des systèmes d’information                                                                       79                                                                                                                                                                     3.1.2                                                                                                                                                                    Notes                                                                                                                                                                  annexes                                                                                                                                                                      aux                                                                                                                                                                  comptes                                                                                                                                                                consolidés                                                                                                                                                                      104

2.7.10.2.3 Travaux réalisés en 2024                                                                                                                       80

2.7.10.3  Lutte contre la fraude externe                                                                                                                 80                                                                                                                                                                     3.1.3                                                                                                                                                                  Rapport                                                                                                                                                                      des                                                                                                                                                           Commissaires                                                                                                                                                                      aux                                                                                                                                                                  Comptes                                                                                                                                                                      sur                                                                                                                                                                       les                                                                                                                                                                  comptes                                                                                                                                                                consolidés                                                                                                                                                                      181

2.7.10.3.1 Organisation de la lutte contre la fraude externe                                                                                       80

2.7.10.3.2 Principales réalisations 2024                                                                                                                   80

                                                                                                                                                                                                                                      3.2                                                                                                                                                                    Comptes individuels                                                                                                                                                             186

2.7.11                                                                                                                                                                                                                                                                                                                                  Risques                                                                                                                                                   Environnementaux,                                                                                                                                                                   Sociaux                                                                                                                                                                       et                                                                                                                                                                       de                                                                                                                                                            Gouvernance                                                                                                                                                                       80

2.7.11.1                                                                                                                                                        Définition                                                                                                                                                                       et                                                                                                                                                                     cadre                                                                                                                                                                       de                                                                                                                                                                  référence                                                                                                                                                                       80                                                                                                                                                                     3.2.1                                                                                                                                                                  Comptes                                                                                                                                                                individuels                                                                                                                                                                       au                                                                                                                                                                       31                                                                                                                                                                 décembre                                                                                                                                                                     2024                                                                                                                                                                     (avec                                                                                                                                                                comparatif                                                                                                                                                                       au                                                                                                                                                                       31                                                                                                                                                                 décembre                                                                                                                                                                     2023)                                                                                                                                                                      186

2.7.11.1.1 Cadre de référence                                                                                                                              80                                                                                                                                             3.2.1.1 Compte de résultat                                                                                                                                                                      186

2.7.11.1.2                                                                                                                                                     Définition                                                                                                                                                                      des                                                                                                                                                                    risques                                                                                                                                                                      ESG                                                                                                                                                                       81                                                                                                                                                                    3.2.1.2                                                                                                                                                                     Bilan                                                                                                                                                                       et                                                                                                                                                                      hors                                                                                                                                                                     Bilan 187

2.7.11.1.3 Scénarios climatiques et environnementaux                                                                                              81

2.7.11.1.4 Base de connaissance sectorielle                                                                                                             82                                                                                                                                                                     3.2.2                                                                                                                                                                    Notes                                                                                                                                                                  annexes                                                                                                                                                                      aux                                                                                                                                                                  comptes                                                                                                                                                                individuels                                                                                                                                                                      188

2.7.11.1.5 Données ESG                                                                                                                                      82

2.7.11.2   Gouvernance                                                                                                                                       82                                                                                                                                                                     3.2.3                                                                                                                                                                  Rapport                                                                                                                                                                      des                                                                                                                                                            commissaires                                                                                                                                                                      aux                                                                                                                                                                  comptes                                                                                                                                                                      sur                                                                                                                                                                       les                                                                                                                                                                  comptes                                                                                                                                                                individuels                                                                                                                                                                      221

2.7.11.2.1 Conseil de surveillance du Groupe BPCE                                                                                                  82

2.7.11.2.2 Comité de direction générale                                                                                                                 82                                                                                                                                                                     3.2.4                                                                                                                                                             Conventions                                                                                                                                                            réglementées                                                                                                                                                                       et                                                                                                                                                                   rapport                                                                                                                                                                   spécial                                                                                                                                                                      des                                                                                                                                                           Commissaires                                                                                                                                                                      aux                                                                                                                                                                  Comptes                                                                                                                                                                      225

2.7.11.2.3 Organisation                                                                                                                                        83

2.7.11.2.4 Formation et animation des collaborateurs                                                                                               83

2.7.11.2.5 Politique de rémunération                                                                                                                      83

2.7.11.3  Dispositif de gestion des risques environnementaux, sociaux et de gouvernance                                               84

2.7.11.3.1 Programme de déploiement du dispositif de gestion des risques ESG                                                                                                                                         84DÉCLARATION                                                                                                                                      DES                                                                                                                      PERSONNES                                                                                                               RESPONSABLES                                                                                                                                         228

Face       à              l’incertitude         politique                en           France   et            à              un           contexte               international                complexe,             votre      Banque  Populaire              a              gardé     le             cap          et            maintenu              cette                proximité              avec        ses          clients    et            ses          sociétaires            qui          lui            est          chère     :                ce            sont        près        de           34           000         nouveaux              clients    qui          l’ont        rejointe en           2024,                portant  ainsi        à              700         000         le             nombre total       de           clients    particuliers,          professionnels                et            entreprises           qui          lui            font        confiance.             La            performance        commerciale        et                financière,             quant     à              elle,        s’est        inscrite  dans        une         dynamique            en           2                temps    :               la             première               moitié    de           l’année   a              été          dominée                par          des                taux        d’intérêt                élevés    et            une         production            de           crédits   limitée,  tandis     que         le                second   semestre               a              vu            une         reprise   de           l’activité de           crédit,    soutenue               par                des          taux        plus         attractifs.              Ce           contexte               en           constante              évolution               a                permis   une         nouvelle fois          à              votre      banque  coopérative          régionale               de           démontrer                son          agilité     et            son          engagement        à              financer l’économie            de           la             Nouvelle-Aquitaine.            

1.             Une        reprise   encourageante    en           fin           d’année pour       le             crédit