)5$1d$,6
$66(0%/$*((735e3$5$7,21
$77(17,21
y
9HLOOH]jHPSrFKHUOHVHQIDQWVGHJULPSHUVXU
OD79RXGHV¶\VXVSHQGUH
5(0$548(
y
8WLOLVH]XQHSODWHIRUPHRXXQPHXEOHG¶XQH
ODUJHXUHWG¶XQHUpVLVWDQFHVXIILVDQWHVSRXU
VRXWHQLUHQWRXWHVpFXULWpOD79
y
/HVVXSSRUWVOHVERXORQVHWOHVFRUGRQV
QHVRQWSDVIRXUQLV3RXUHQVDYRLUSOXVVXU
OHVDFFHVVRLUHVHQRSWLRQFRQWDFWH]YRWUH
UHYHQGHXU
)L[DWLRQGXVXSSRUWPXUDO
3UHQH]OHVSUpFDXWLRQVQpFHVVDLUHVSRXU¿[HUOH
VXSSRUWPXUDOHQRSWLRQjO¶DUULqUHGHOD79,QVWDOOH]OH
VXUXQPXUVROLGHSHUSHQGLFXODLUHDXVRO&RQWDFWH]
GXSHUVRQQHOTXDOL¿pSRXU¿[HUOD79VXUG¶DXWUHV
PDWpULDX[GHFRQVWUXFWLRQ
3RXUO¶LQVWDOODWLRQPXUDOH/*UHFRPPDQGH
O¶LQWHUYHQWLRQGHSURIHVVLRQQHOVTXDOL¿pV
FP
FP
FP
FP
9HLOOH]jXWLOLVHUGHVYLVHWXQVXSSRUWPXUDOFRQIRUPHV
DX[QRUPHV9(6$/HVGLPHQVLRQVVWDQGDUGGHV
NLWVGHVXSSRUWPXUDOVRQWLQGLTXpHVGDQVOHWDEOHDX
VXLYDQW
$FKDWVpSDUpVXSSRUWPXUDO
0RGqOH
3%
9(6$$[%
[
9LVVWDQGDUG
0
1RPEUHGHYLV
6XSSRUWPXUDO
36:%;
A
B
$77(17,21
y
'pEUDQFKH]OHFRUGRQG¶DOLPHQWDWLRQDYDQWGH
GpSODFHURXG¶LQVWDOOHUOD799RXVpYLWHUH]DLQVL
WRXWULVTXHG¶pOHFWURFXWLRQ
y
6LYRXVIL[H]OD79DXSODIRQGRXVXUXQPXU
REOLTXHOHSURGXLWULVTXHGHWRPEHUHWGH
EOHVVHUTXHOTX¶XQ
8WLOLVH]XQVXSSRUWPXUDO/*DJUppHWFRQWDFWH]
YRWUHUHYHQGHXUORFDORXXQHSHUVRQQH
TXDOLILpH
y
1HVHUUH]SDVWURSOHVYLV&HODSRXUUDLW
HQGRPPDJHUOD79HWHQWUDvQHUO¶DQQXODWLRQGH
YRWUHJDUDQWLH
y
8WLOLVH]GHVYLVHWVXSSRUWVGHIL[DWLRQPXUDOH
UpSRQGDQWDX[VSpFLILFDWLRQVGHODQRUPH9(6$
/DJDUDQWLHQHFRXYUHSDVOHVGRPPDJHVRX
OHVEOHVVXUHVGXVjXQHPDXYDLVHXWLOLVDWLRQRX
jO¶XWLOLVDWLRQG¶DFFHVVRLUHVQRQDJUppV
5(0$548(
y
1¶XWLOLVH]TXHGHVYLVUpSRQGDQWDX[
VSpFLILFDWLRQVGHODQRUPH9(6$
y
/HNLWGHVXSSRUWPXUDOHVWIRXUQLDYHFXQ
PDQXHOG¶LQVWDOODWLRQHWOHVSLqFHVQpFHVVDLUHV
jO¶LQVWDOODWLRQ
y
/HVXSSRUWPXUDOHVWSURSRVpHQRSWLRQ3RXU
HQVDYRLUSOXVVXUOHVDFFHVVRLUHVHQRSWLRQ
FRQWDFWH]YRWUHUHYHQGHXU
y
/DORQJXHXUGHVYLVGpSHQGGXPRGqOHGH
VXSSRUWPXUDO9pULILH]OHXUORQJXHXUDYDQWGH
SURFpGHUjO¶LQVWDOODWLRQ
y
3RXUSOXVG¶LQIRUPDWLRQVFRQVXOWH]OHPDQXHO
IRXUQLDYHFOHVXSSRUWPXUDO