
7DEOH GHV PDWLqUHV$YHUWLVVHPHQWV LPSRUWDQWV '(6&5,37,21 '( 9275( &8,6,1,(5( /·,17(5,(85 '8 )285 &
/(6 ',))(5(17(6 326,7,216 '( &8,6621/D FXLVVRQ WUDGLWLRQQHOOH(OOH FRQYLHQW j WRXWHV OHV FXLVVRQV WRXW VSpFLDOHPHQWGH SkWLVVHULHV GH
/D FXLVVRQ WUDGLWLRQQHOOH(OOH FRQYLHQW j WRXWHV OHV FXLVVRQV WRXW VSpFLDOHPHQWGH SkWLVVHULHV GH SRLVVRQV GH WHUULQHV HW GHSUpSDUDWLRQV j EDVH GH
/D FXLVVRQ DX PD[L JULO/·XWLOLVDWLRQ GX JULO VH IDLW SRUWH IHUPpHSRXU pFRQRPLVHU GH O·pQHUJLH pYLWHU WRXWGpJDJHPHQW G·RGHXUV HW GH IXPpHV HW SRXUQH
/D FXLVVRQ GHV YLDQGHV&HWWH SRVLWLRQ HVW VSpFLDOHPHQW DGDSWpH j OD FXLVVRQGHV YLDQGHV/HV SURMHFWLRQV GH JUDLVVH OH GpJDJHPHQW GH IXPpHVHW OHV
/D FXLVVRQ DX WRXUQHEURFKH/D EURFKH HW VRQ VXSSRUW VRQW WUqV FKDXGVDSUqV OD FXLVVRQ 8WLOLVH] GHV JDQWVWKHUPLTXHV GH FXLVLQH&RPPHQW SURFpGHU &q
/D FXLVVRQ SDU O·pOpPHQW FKDXIIDQWLQIpULHXU&HWWH SRVLWLRQ HVW VSpFLDOHPHQW DGDSWpH j OD FXLVVRQGHV SL]]DV GHV IODQV HW GHV TXLFKHV ORUUDLQHV/H
&216(,/6 '·87,/,6$7,21 /$ 7$%/( '( &8,6621$YDQW GH IHUPHU OH FRXYHUFOH DWWHQGH] TXHOH GHVVXV GX SODQ GH FXLVVRQ VRLW UHIURLGLDI
/DSODTXHpOHFWULTXH 1H IDLWHV SDV FKDXIIHU OD SODTXH j YLGH HWQ·LQWHUFDOH] DXFXQ SURGXLW RX PDWpULDX HQWUH ODSODTXH HW OH UpFLSLHQW &KDTXH IRL
&216(,/6 '·87,/,6$7,21 /( )285&KRL[ GHV UpFLSLHQWV /·pSDLVVHXU OD FRQGXFWLELOLWp HW OD FRXOHXU GHVUpFLSLHQWV LQIOXHQFHQW OHV UpVXOW
*8,'(6 '(6 &8,66216*XLGH GHV FXLVVRQV VXU OD SODTXH pOHFWULTXH*XLGH GHV FXLVVRQV DX WRXUQHEURFKH HW DX PD[L JULO7RXWHV OHV FXLVVRQV DX
&RQVHUYH] FHWWH QRWLFH G·XWLOLVDWLRQ DYHF YRWUH DSSDUHLO 6L O·DSSDUHLO GHYDLW rWUH YHQGX RX FpGp j XQH DXWUH SHUVRQQHDVVXUH]YRXV TXH OD QRWLF
7DEOHDX GH FRUUHVSRQGDQFHV DSSUR[LPDWLYHV UHSqUHV GX WKHUPRVWDW WHPSpUDWXUHV p& p& p& p& p&
(175(7,(1 (7 1(772<$*(1HWWR\DJHGHODWDEOH$YDQW GH SURFpGHU DX QHWWR\DJH DVVXUH]YRXV TXHFKDTXH PDQHWWH VRLW VXU OD SRVLWLRQ $UUrW HW DWWHQGH]TXH
1HWWR\DJH GX IRXU/D SRUWH GX IRXU HVW FKDXGH SHQGDQW OHF\FOH GH QHWWR\DJH pORLJQH] OHV MHXQHVHQIDQWV1·XWLOLVH] SDV OHV IR\HUV GH FXLVVRQ GH ODWDEO
(1 &$6 '·$120$/,( '( )21&7,211(0(171RXV YRXV UHFRPPDQGRQV YLYHPHQW GH IDLUH OHV YpULILFDWLRQV VXLYDQWHV VXU YRWUH FXLVLQLqUH DYDQW
&21',7,216 '( *$5$17,(*DUDQWLH&RQIRUPpPHQW j OD /pJLVODWLRQ HQ YLJXHXU YRWUH YHQGHXU HVW WHQX ORUV GH O·DFWH G·DFKDW GH YRWUH DS
$ /·$77(17,21 '( /·,167$//$7(85&RQVLJQHV GH VpFXULWp $YDQW O·LQVWDOODWLRQ DVVXUH]YRXV TXH OHVFRQGLWLRQV GH GLVWULEXWLRQ ORFDOH QDWXUH
&$5$&7(5,67,48(6 7(&+1,48(65pIpUHQFH FRPPHUFLDOH7\SH GH OD FXLVLQLqUH$SSDUHLO LVROp$SSDUHLO UpJOp HQ JD] QDWXUHO&RQYHUVLRQ SRVVLEOH
,167$//$7,210LVH HQ SODFH GH O·DSSDUHLO(PSODFHPHQW9RWUH DSSDUHLO GRLW rWUH LQVWDOOp FRPPH VXU OHV ILJXUHVFLFRQWUH HW OHV GLVWDQFHV PLQLPDOHV HQWUH
5DFFRUGHPHQW JD]9RWUH FXLVLQLqUH HVW OLYUpH SRXU IRQFWLRQQHU DX W\SH GHJD] LQGLTXp VXU OD SODTXH VLJQDOpWLTXH,O SHXW V·DYpUHU QpFHVVDLUH GH SDVVHU
6L YRXV XWLOLVH] XQ DSSDUHLO pOHFWULTXH j ILO jSUR[LPLWp GH YRWUH FXLVLQLqUH SDU H[HPSOH XQEDWWHXU pOHFWULTXH DVVXUH]YRXV TXH OH ILO GHFHOXL
5DFFRUGHPHQW pOHFWULTXH9pULILH] TXH OD SXLVVDQFH GH O·LQVWDOODWLRQ HVW VXIILVDQWH OHV OLJQHV G·DOLPHQWDWLRQ VRQW HQ ERQ pWDW OH GLDPqWUH GHV
&+$1*(0(17 '( *$=$ O·DFKDW YRWUH DSSDUHLO HVW SUpYX SRXU IRQFWLRQQHU HQJD] QDWXUHO 3RXU O·XWLOLVDWLRQ HQ JD] EXWDQH RXSURSDQH XQH SRFKHW
5pJODJH GHV GpELWV UpGXLWV GHV EUOHXUVGH WDEOH3RXU DMXVWHU OH UpJODJH GHV GpELWV UpGXLWV $VVXUH]YRXV TXH O·DSSDUHLO Q·HVW SOXV UDFFRUGpDX UpV
5(03/$&(0(17 '( /·$0328/( '·(&/$,5$*($YDQW GH SURFpGHU DX FKDQJHPHQW GHO·DPSRXOH GX IRXU YHLOOH] j FH TXH OHVFRPPDQGHV VRLHQW VXU
'(6&5,37,21 '( 9275( &8,6,1,(5(/H EDQGHDX GH FRPPDQGHV➀ &RPPDQGH GX WKHUPRVWDW GH IRXU➁ 9R\DQW ´UpJXODWLRQµ IRXU➂ &RPPDQG
/·,17(5,(85'8)285➀ *UDGLQV➁ *ULO➂ (OpPHQW FKDXIIDQW VXSpULHXU➃ (FODLUDJH GX IRXU➄ (OpPHQW FKDXIIDQW LQIpULHXU VLWXp VRXV OD VROH➅ (QWUDvQHPHQW G
&216(,/6 $9$17 /$ 35(0,(5( 87,/,6$7,21/D WDEOH GH FXLVVRQ$YDQW OD SUHPLqUH XWLOLVDWLRQ GH OD SODTXH pOHFWULTXHIDLWHVOD FKDXIIHU PLQXWHV HQ S
&200(17 87,/,6(5 /$ 7$%/( '( &8,6621/HV EUOHXUV JD]3RXU DOOXPHU OHV EUOHXUV 3RXVVH] HW WRXUQH] j O·LQYHUVH GHV DLJXLOOHV G·XQHPRQWU
&200(17 87,/,6(5 /( )285/RUVTXH OH IRXU HVW HQ IRQFWLRQQHPHQW OH FRXYHUFOH GRLW rWUH UHOHYp/HV FRPPDQGHV GH IRXU/H FKRL[ GX PRGH GH FXLVVRQ V·
/HV DFFHVVRLUHV GX IRXU(Q SOXV GHV DFFHVVRLUHV IRXUQLV DYHF YRWUHFXLVLQLqUH QRXV YRXV FRQVHLOORQV GHQ·XWLOLVHU TXH GHV SODWV HW GHV PRXOHV jJkWHDX[
Kommentare zu diesen Handbüchern