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    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51177": {
   "value": "-19135000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51196": {
   "value": "12984000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51200": {
   "value": "24734000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51212": {
   "value": "5142000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51216": {
   "value": "6074000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51224": {
   "value": "2694000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51228": {
   "value": "2311000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51236": {
   "value": "491000",
   "decimals": -3,
   "dimensions": {
    "concept": "ION:InterestReceivedClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51241": {
   "value": "1496000",
   "decimals": -3,
   "dimensions": {
    "concept": "ION:InterestReceivedClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51253": {
   "value": "977000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromIssuingShares",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51258": {
   "value": "176000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromIssuingShares",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51268": {
   "value": "5785000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51272": {
   "value": "5579000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51282": {
   "value": "-11227000",
   "decimals": -3,
   "dimensions": {
    "concept": "ION:PaymentsToAcquireOrRedeemEntitysSharesAndProceedsFromSaleOrIssueOfTreasuryShares",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51286": {
   "value": "-5160000",
   "decimals": -3,
   "dimensions": {
    "concept": "ION:PaymentsToAcquireOrRedeemEntitysSharesAndProceedsFromSaleOrIssueOfTreasuryShares",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51295": {
   "value": "83000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51300": {
   "value": "710000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51311": {
   "value": "-36281000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51315": {
   "value": "-41476000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51334": {
   "value": "153911000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51339": {
   "value": "199270000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51349": {
   "value": "42907000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51354": {
   "value": "-38899000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51364": {
   "value": "2452000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51368": {
   "value": "-2005000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51379": {
   "value": "199270000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f51384": {
   "value": "158366000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "s9_notes__6__17-1": {
   "value": "1.<span class=\"_ _68\"> </span><span class=\"fs36 ls1\">R\u00e9sum\u00e9 des principales r\u00e8gl<span class=\"_ _3\"></span>es d\u2019\u00e9valuation</span>IFRS applica<span class=\"_ _3\"></span>bles au groupe1.1. <span class=\"_ _8d\"> </span>ENTIT\u00c9 PR\u00c9SENTANT LES \u00c9TATS FINANCIERS CONSOLID\u00c9S Ion <span class=\"_ _26\"> </span>Beam <span class=\"_ _47\"> </span>Applications <span class=\"_ _26\"> </span>SA <span class=\"_ _26\"> </span>(la <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>\u00bb <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _26\"> </span>\u00ab Soci\u00e9t\u00e9 <span class=\"_\"> </span>M<span class=\"_ _0\"></span>\u00e8r<span class=\"_ _3\"></span>e <span class=\"_\"> </span>\u00bb), <span class=\"_ _5\"> </span>fond\u00e9e <span class=\"_ _5\"> </span>en <span class=\"_\"> </span>1986, <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>ses <span class=\"_\"> </span>filiales (ensemble, <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>\u00bb <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _26\"> </span>IBA <span class=\"_ _26\"> </span>\u00bb) <span class=\"_ _26\"> </span>s\u2019<span class=\"_ _0\"></span>engagent pour <span class=\"_ _27\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pro<span class=\"_ _0\"></span>gr<span class=\"_ _3\"></span>\u00e8s <span class=\"_ _27\"> </span>tech<span class=\"_ _0\"></span>nolog<span class=\"_ _3\"></span>ique <span class=\"_ _26\"> </span>dans <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>domaine <span class=\"_ _27\"></span>du diagnostic <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>du <span class=\"_ _1\"></span>traitement <span class=\"_ _1\"></span>du <span class=\"_ _0\"></span>cancer <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>fournissent des <span class=\"_\"> </span>solutions <span class=\"_\"> </span>effi<span class=\"_ _3\"></span>caces, <span class=\"_\"> </span>fiables <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>d\u2019u<span class=\"_ _0\"></span>ne <span class=\"_\"> </span>pr\u00e9cision in\u00e9gal\u00e9e. <span class=\"_ _51\"> </span>IBA <span class=\"_ _49\"> </span>propose <span class=\"_ _51\"> </span>\u00e9galement <span class=\"_ _49\"> </span>des <span class=\"_ _51\"> </span>solutions innovantes pour l\u2019hygi\u00e8ne <span class=\"_ _3\"></span>et la s\u00e9curit\u00e9 au <span class=\"_ _3\"></span>quotidien. La <span class=\"_ _26\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>anonyme <span class=\"_ _26\"> </span>constitu\u00e9e <span class=\"_ _26\"> </span>et domicili\u00e9e <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Belgique. <span class=\"_ _2\"></span>L\u2019adresse <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>si\u00e8ge <span class=\"_ _2\"></span>social est <span class=\"_\"> </span>Chemin <span class=\"_\"> </span>du <span class=\"_\"> </span>Cy<span class=\"_ _3\"></span>clotron, <span class=\"_\"> </span>3 <span class=\"_\"> </span>; <span class=\"_\"> </span>B-1348 <span class=\"_\"> </span>Louvain-<span class=\"lsc9\">la</span>-Neuve, <span class=\"_ _26\"> </span>Belgique. <span class=\"_ _26\"> </span>Ion <span class=\"_ _26\"> </span>Beam <span class=\"_ _27\"> </span>App<span class=\"_ _0\"></span>lication<span class=\"_ _3\"></span>s <span class=\"_ _26\"> </span>SA <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>la soci\u00e9t\u00e9 m\u00e8re du groupe et la soci\u00e9t\u00e9 m\u00e8re ultime. La <span class=\"_ _48\"> </span>Soci\u00e9t\u00e9 <span class=\"_\"> </span>e<span class=\"_ _3\"></span>st <span class=\"_ _48\"> </span>cot\u00e9e <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>bourse <span class=\"_\"> </span>paneurop\u00e9e<span class=\"_ _3\"></span>nne Euronext <span class=\"_ _51\"> </span>(compartiment <span class=\"_ _51\"> </span>B) <span class=\"_ _51\"> </span>et <span class=\"_ _51\"> </span>est <span class=\"_ _51\"> </span>incluse <span class=\"_ _51\"> </span>dans l\u2019indice BEL Mid. IBA <span class=\"_ _5b\"> </span>pu<span class=\"_ _0\"></span>blie <span class=\"_ _5b\"> </span><span class=\"lsca\">de</span> <span class=\"_ _58\"> </span>ses <span class=\"_ _58\"> </span>\u00e9tats <span class=\"_ _5b\"> </span>financiers <span class=\"_ _5b\"> </span>consolid\u00e9s semestriels <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>annuels<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>condens\u00e9s <span class=\"_ _3\"></span>sous <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>comme adopt\u00e9s par l\u2019UE; Ces <span class=\"_ _47\"> </span>\u00e9tats <span class=\"_ _47\"> </span>financiers <span class=\"_ _47\"> </span>consolid<span class=\"_ _3\"></span>\u00e9s <span class=\"_ _47\"> </span>on<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _47\"> </span>approuv\u00e9<span class=\"ls67\">s </span>pour <span class=\"_ _1\"></span>publication <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Conseil <span class=\"_ _0\"></span>d\u2019administration <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span><span class=\"ls22\">3 </span>avril 2023. 1.2. <span class=\"_ _8d\"> </span>BASE DE PR\u00c9PARATION Les<span class=\"ls1\"> \u00e9tats financiers consolid\u00e9s sont : </span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _0\"></span>conform\u00e9ment au<span class=\"_ _0\"></span>x normes <span class=\"_ _0\"></span> IFRS</span>(\u00ab<span class=\"ls1\"> International <span class=\"_ _8e\"> </span>Financial <span class=\"_ _8e\"> </span>Reporti<span class=\"_ _0\"></span>ng</span>Standards \u00bb) <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>elles <span class=\"_ _2c\"></span>qu<span class=\"_ _0\"></span>\u2019adopt\u00e9es <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>l' <span class=\"_ _3\"></span>Union(UE). <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Toutes <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>norm<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>interpr\u00e9tationspubli\u00e9es <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>\u2019Internatio<span class=\"_ _0\"></span>nal <span class=\"_ _53\"> </span>Accou<span class=\"_ _0\"></span>ntingStandards <span class=\"_ _0\"></span>Board <span class=\"_ _0\"></span>(IASB) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>vigueur <span class=\"_ _0\"></span>\u00e0 la <span class=\"_ _0\"></span>finde <span class=\"_\"> </span>l\u2019exercice <span class=\"_\"> </span>2022 <span class=\"_\"> </span><span class=\"ls96\">ont</span> <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>adopt\u00e9es <span class=\"_\"> </span>parl\u2019UE. <span class=\"_ _54\"> </span>Par <span class=\"_ _54\"> </span>cons\u00e9que<span class=\"_ _0\"></span>nt, <span class=\"_ _5f\"> </span>les <span class=\"_ _71\"> </span>normescomptables <span class=\"_ _55\"> </span>appliqu\u00e9es <span class=\"_ _55\"> </span>par <span class=\"_\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _48\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>econforme<span class=\"ls96\">nt</span> <span class=\"_ _47\"> </span>\u00e9galem<span class=\"_ _0\"></span>ent <span class=\"_ _26\"> </span>a<span class=\"_ _0\"></span>ux <span class=\"_ _47\"> </span>IFRS <span class=\"_ _47\"> </span>publi\u00e9espar l\u2019IASB.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>base <span class=\"_ _27\"></span>d<span class=\"ls96\">es</span> <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _1\"></span>l\u2019histor<span class=\"_ _0\"></span>iques<span class=\"ls9c\">,</span></span>sauf <span class=\"_ _66\"> </span>indication <span class=\"_ _66\"> </span>c<span class=\"_ _0\"></span>ontraire <span class=\"_ _66\"> </span>(Instrum<span class=\"_ _0\"></span>entsfinanciers <span class=\"_ _52\"> </span>tels <span class=\"_ _52\"> </span>que <span class=\"_ _52\"> </span>les <span class=\"_ _52\"> </span>d\u00e9riv<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _58\"> </span>et <span class=\"_ _52\"> </span>les<span class=\"_ _0\"></span> placements <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>actions <span class=\"_ _27\"></span>qui <span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>\u00e9valu\u00e9s \u00e0 la juste valeur<span class=\"ls9b\">).<span class=\"_ _0\"></span></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _26\"> </span>sur <span class=\"_ _26\"></span>la <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>droits <span class=\"_ _27\"></span>constat\u00e9s</span>(\u00ab<span class=\"ls1\"> accrual <span class=\"_ _27\"></span>bas<span class=\"_ _0\"></span>is \u00bb) <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>l\u2019hypoth\u00e8se <span class=\"_ _26\"> </span>de</span>la <span class=\"_ _48\"> </span>continuit\u00e9<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _55\"> </span>Soci\u00e9t\u00e9, <span class=\"_ _48\"> </span>cel<span class=\"_ _0\"></span>le-ci <span class=\"_ _48\"> </span>ayantl\u2019intention <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>poursuivre <span class=\"_ _1\"></span>se<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>activit\u00e9s <span class=\"_ _1\"></span>dansun avenir pr\u00e9visible.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9sent<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _4e\"> </span>en <span class=\"_ _4\"> </span>Euro, <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>est <span class=\"_ _4e\"> </span>la <span class=\"_ _4\"> </span>monna<span class=\"_ _0\"></span>ie</span>fonctionnelle  <span class=\"_ _0\"></span>de la soci\u00e9t\u00e9.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Arrond<span class=\"_ _0\"></span>i au <span class=\"_ _0\"></span>plus <span class=\"_ _0\"></span>proche <span class=\"_ _1\"></span>milliers <span class=\"_ _0\"></span>s<span class=\"ls96\">auf <span class=\"_ _0\"></span></span>en <span class=\"_ _0\"></span>cas</span>d\u2019<span class=\"ls1\">indication contraire<span class=\"_ _0\"></span>.</span>La <span class=\"_ _48\"> </span>pr\u00e9paration <span class=\"_\"> </span>des <span class=\"_ _47\"> </span>\u00e9<span class=\"_ _0\"></span>ta<span class=\"_ _3\"></span>ts <span class=\"_\"> </span>fi<span class=\"_ _3\"></span>nanciers <span class=\"_ _48\"> </span>conform\u00e9ment aux <span class=\"_\"> </span>nor<span class=\"_ _3\"></span>mes <span class=\"_\"> </span>IFRS <span class=\"_ _47\"> </span><span class=\"lsc9\">im</span>pose<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>de <span class=\"_\"> </span>recourir <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>certaines<span class=\"_ _3\"></span> estimations <span class=\"_ _11\"> </span>comptables <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>itiques. <span class=\"_ _11\"> </span>Elle <span class=\"_ _66\"> </span>exige \u00e9galement <span class=\"_ _48\"> </span><span class=\"ls22\">de</span> <span class=\"_ _47\"> </span><span class=\"lsc9\">la <span class=\"_ _48\"> </span></span>Direction <span class=\"_ _48\"> </span>d\u2019exercer <span class=\"_ _47\"> </span>sa <span class=\"_ _48\"> </span>facult\u00e9 <span class=\"_ _47\"> </span>de jugement <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>l\u2019application <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>r\u00e8gles <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptables de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9. <span class=\"_ _47\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>domaines <span class=\"_ _26\"> </span>pr\u00e9se<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>degr\u00e9 plus <span class=\"_ _48\"> </span>\u00e9lev\u00e9 <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>j<span class=\"_ _3\"></span>ugement <span class=\"_ _48\"> </span>ou <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>compl<span class=\"_ _0\"></span>exit\u00e9, <span class=\"_ _48\"> </span>ou <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> domaines <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>hypoth\u00e8ses <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> importantes pour les \u00e9tats financiers consolid\u00e9s sont pr\u00e9sent\u00e9s \u00e0 la note 3. 1.2.1 <span class=\"_ _23\"> </span>Changements dans<span class=\"_ _3\"></span> les m\u00e9thodes co<span class=\"_ _3\"></span>mptables et les informations \u00e0<span class=\"_ _3\"></span> fournir<span class=\"lscb\">, </span>changements dan<span class=\"_ _3\"></span>s les estimations et<span class=\"_ _3\"></span> les erreurs Les <span class=\"_ _27\"> </span>m<span class=\"_ _0\"></span>\u00e9thodes <span class=\"_ _27\"></span>comptables <span class=\"_ _27\"> </span>adopt\u00e9es <span class=\"_ _47\"> </span>dans <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>cadre de <span class=\"_ _5\"> </span>la <span class=\"_\"> </span>pr\u00e9paration <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>\u00e9tats <span class=\"_\"> </span>fin<span class=\"_ _0\"></span>anciers <span class=\"_\"> </span>consolid\u00e9s cl\u00f4tur\u00e9s au 31 d\u00e9cembre 2<span class=\"_ _3\"></span>022 sont coh\u00e9rentes avec celles <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>l\u2019execice <span class=\"_ _2\"></span>pr\u00e9c\u00e9dent <span class=\"_ _3\"></span>cl\u00f4tur\u00e9 <span class=\"_ _2\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d\u00e9cembre 2021, <span class=\"_ _49\"> </span><span class=\"ls1\">\u00e0 <span class=\"_ _50\"> </span>l\u2019exception <span class=\"_ _50\"> </span>de <span class=\"_ _49\"> </span>l\u2019adop<span class=\"_ _0\"></span>tion <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>nouvelles </span>normes <span class=\"_ _27\"> </span>et <span class=\"_ _27\"> </span>interp<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>\u00e9tations <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>vigueur <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>partir <span class=\"_ _27\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>du 1er janvier 2022. Les <span class=\"_ _53\"> </span>changements <span class=\"_ _5a\"> </span>dans <span class=\"_ _53\"> </span>les <span class=\"_ _53\"> </span>estimations <span class=\"_ _5a\"> </span>sont comptabilis\u00e9s <span class=\"_ _57\"> </span>p<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ospectivement. <span class=\"_ _57\"> </span> <span class=\"_ _15\"> </span>Les <span class=\"_ _57\"> </span>e<span class=\"_ _0\"></span>rr<span class=\"_ _3\"></span>eurs mat\u00e9rielles <span class=\"_\"> </span>sont <span class=\"_\"> </span>comptabilis\u00e9es <span class=\"_\"> </span>r\u00e9trospectivement, mais <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>n\u2019y <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>eu d\u2019erre<span class=\"_ _3\"></span>ur <span class=\"_ _3\"></span>comptables <span class=\"_ _3\"></span>significatives comptabilis\u00e9es dans ces \u00e9tats financiers consolid\u00e9s. 1.2.2 <span class=\"_ _23\"> </span>Normes publi\u00e9e<span class=\"_ _3\"></span>s et en vigueur Le <span class=\"_\"> </span>Groupe <span class=\"_\"> </span>a <span class=\"_\"> </span>appliqu\u00e9 <span class=\"_\"> </span>pour <span class=\"_\"> </span>la <span class=\"_\"> </span>premi\u00e8re <span class=\"_\"> </span>fois certaines <span class=\"_ _0\"></span>normes <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>amendements, <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>trent en <span class=\"_ _49\"> </span>vigueur <span class=\"_ _49\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>les <span class=\"_ _49\"> </span>p\u00e9ri<span class=\"_ _0\"></span>odes <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>re<span class=\"_ _0\"></span>porting annuelles <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>compter <span class=\"_ _48\"> </span>du <span class=\"_ _48\"> </span>1er <span class=\"_ _48\"> </span>janvier <span class=\"_ _48\"> </span>2022<span class=\"ls9e\">. <span class=\"_ _48\"> </span><span class=\"lsa0\">Le </span></span>Groupe <span class=\"_ _57\"> </span>n\u2019a <span class=\"_ _57\"> </span>pas <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>dopt\u00e9 <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>nticipativement d\u2019<span class=\"ls1\">autres <span class=\"_ _6a\"> </span>normes, <span class=\"_ _72\"> </span>in<span class=\"_ _0\"></span>terpr\u00e9tations <span class=\"_ _6a\"> </span>ou </span>amendements <span class=\"_ _27\"></span>qu<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span><span class=\"ls96\">ont<span class=\"_ _0\"></span></span> <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _26\"> </span>publi\u00e9s <span class=\"_ _27\"></span>mais <span class=\"_ _27\"></span>qui<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>n<span class=\"lsa0\">e </span>sont pas encore en vi<span class=\"_ _0\"></span>gueur. Bien <span class=\"_\"> </span>que <span class=\"_\"> </span>ces <span class=\"_\"> </span>n<span class=\"_ _3\"></span>ouvelles <span class=\"_\"> </span>normes <span class=\"_ _48\"> </span>et <span class=\"_ _5\"> </span>amendements s\u2019appliquent <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>premi\u00e8re <span class=\"_ _2\"></span>fois <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>2022<span class=\"ls5f\">, <span class=\"_ _2\"></span><span class=\"ls1\">elles <span class=\"_ _2\"></span>n\u2019ont </span></span>pas d<span class=\"_ _0\"></span>\u2019in<span class=\"_ _3\"></span>cidences impo<span class=\"_ _0\"></span>rt<span class=\"_ _3\"></span>antes sur <span class=\"_ _0\"></span>les \u00e9tats financiers consolid\u00e9s <span class=\"_ _6d\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>Groupe. <span class=\"_ _4e\"> </span>La <span class=\"_ _6d\"> </span>na<span class=\"_ _0\"></span>ture <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>l\u2019i<span class=\"_ _0\"></span>mpact <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> chacune <span class=\"_ _5c\"> </span>des <span class=\"_ _5f\"> </span>nouvelles <span class=\"_ _5c\"> </span>normes, <span class=\"_ _5f\"> </span>nouveaux amendements <span class=\"_ _47\"> </span>et/ou <span class=\"_ _47\"> </span>nouvelles <span class=\"_ _47\"> </span>interpr\u00e9trations <span class=\"_ _26\"> </span>sont d\u00e9crites ci-dessous : \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Amendements \u00e0 <span class=\"_ _2\"></span>IAS <span class=\"_ _3\"></span>37 <span class=\"_ _3\"></span><span class=\"ff37\">Contrats on\u00e9reux<span class=\"ff36\"> <span class=\"_ _2\"></span>\u2013<span class=\"_ _0\"></span> </span></span></span>Co\u00fbts <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>prendre <span class=\"_ _58\"> </span>en <span class=\"_ _58\"> </span>co<span class=\"_ _0\"></span>nsid\u00e9ration<span class=\"ls9e\">, <span class=\"_ _52\"> </span></span>en vigueur le 1er janv<span class=\"_ _0\"></span>ier 2022 \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Amendements <span class=\"_ _4f\"> </span>\u00e0 <span class=\"_ _d\"> </span>IFRS <span class=\"_ _53\"> </span>9 <span class=\"_ _4f\"> </span><span class=\"ff37\">I<span class=\"_ _0\"></span>nstruments </span></span></span>financiers<span class=\"ff36\"> <span class=\"_\"> </span>\u2013 <span class=\"_ _5\"> </span>C<span class=\"_ _0\"></span>ommissions <span class=\"_ _5\"> </span>dans <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_\"> </span>cadre<span class=\"_ _0\"></span> </span>\u00ab <span class=\"ls96\">10</span>% \u00bb <span class=\"_ _51\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _49\"> </span>d\u00e9comp<span class=\"_ _0\"></span>tabilisation <span class=\"_ _51\"> </span>des passifs financiers, en vigueur le  1er janvier 2022<span class=\"ls1\"> </span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Amendements <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>IFRS <span class=\"_\"> </span>3 <span class=\"_\"> </span><span class=\"ff37\">Regroupements </span></span></span>d\u2019Entreprises<span class=\"ff36\"> <span class=\"_ _6f\"> </span>\u2013 <span class=\"_ _6f\"> </span>r\u00e9f\u00e9rence <span class=\"_ _6f\"> </span>au <span class=\"_ _6f\"> </span>cadre </span>conceptuel, en vigu<span class=\"_ _0\"></span>eur le  1er janvier 2022 <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Amendements <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>IAS <span class=\"_ _4e\"> </span>16 <span class=\"_ _4\"> </span><span class=\"ff37\">Immobilisations<span class=\"_ _0\"></span> </span></span></span>corporelles<span class=\"ff36\"> <span class=\"_ _53\"> </span>\u2013 <span class=\"_ _53\"> </span>Produit <span class=\"_ _53\"> </span>avant <span class=\"_ _53\"> </span>utilisation<span class=\"_ _0\"></span> </span>pr\u00e9vue, en vigueur le<span class=\"_ _0\"></span> 1er janvier 2022<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Modifications <span class=\"_ _0\"></span>IFRS 16 <span class=\"_ _0\"></span>\u2013 <span class=\"_ _0\"></span>Avantages <span class=\"_ _0\"></span>locatifs </span></span>li\u00e9s \u00e0 la COVID-<span class=\"_ _0\"></span><span class=\"ls96\">19 </span> Amendements \u00e0 I<span class=\"_ _3\"></span>AS 37 contrats on\u00e9reux \u2013 co\u00fbts \u00e0 pren<span class=\"_ _2\"></span>dre en consid\u00e9ration<span class=\"_ _3\"></span> Les <span class=\"_ _26\"> </span>mo<span class=\"_ _0\"></span>difications <span class=\"_ _47\"> </span>apportent <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>pr\u00e9cision <span class=\"_ _47\"> </span>sur<span class=\"_ _0\"></span>  les <span class=\"_ _1\"></span>\u00ab c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _1\"></span>d\u2019ex\u00e9cution<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u2019un <span class=\"_ _1\"></span>con<span class=\"_ _0\"></span>trat \u00bb, <span class=\"_ _27\"></span>lorsqu\u2019il<span class=\"_ _0\"></span> s\u2019agit <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>\u2019\u00e9valuer <span class=\"_ _48\"> </span>si <span class=\"_\"> </span>un<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _48\"> </span>est <span class=\"_\"> </span>on\u00e9reux <span class=\"_ _48\"> </span>ou<span class=\"_ _0\"></span> d\u00e9ficitaire, compren<span class=\"_ _0\"></span>nent \u00e0 la fois: \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">les <span class=\"_ _3\"></span>co\u00fbts suppl\u00e9mentaires<span class=\"_ _0\"></span> \u2013 <span class=\"_ _2\"></span>par exemple la </span></span>main-d\u2019\u0153uvre directe <span class=\"_ _0\"></span>et les mat\u00e9riaux; <span class=\"_ _0\"></span>et \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">une <span class=\"_ _27\"></span>allocation <span class=\"_ _27\"></span>d\u2019autres <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _1\"></span>directs <span class=\"_ _26\"> </span>\u2013 <span class=\"_ _27\"></span>par<span class=\"_ _0\"></span> </span></span>exemple <span class=\"_ _27\"></span>une <span class=\"_ _26\"></span>allocation <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>otation <span class=\"_ _27\"></span>aux amortissement <span class=\"_ _7\"> </span>pour <span class=\"_ _52\"> </span>u<span class=\"_ _0\"></span>ne <span class=\"_ _52\"> </span>immobilisation corporelle <span class=\"_ _46\"> </span>utilis\u00e9e <span class=\"_ _46\"> </span>dans <span class=\"_ _46\"> </span>l\u2019ex\u00e9cution <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>u contrat Comme <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>pratique <span class=\"_ _27\"> </span>ant\u00e9rieure <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>groupe <span class=\"_ _27\"> </span>\u00e9tait <span class=\"_ _27\"> </span>d\u00e9j\u00e0 conforme <span class=\"_ _6d\"> </span>aux <span class=\"_ _6d\"> </span>amendements, <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _5\"> </span>\u00e9tats <span class=\"_ _6d\"> </span>financiers consolid\u00e9s <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>n'ont <span class=\"_ _0\"></span>pas <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>affect\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>cet amendement.<span class=\"ff38\"> </span>Modifications<span class=\"_ _3\"></span> d\u2019IFRS 9 <span class=\"_ _3\"></span>Instruments financiers \u2013 frais<span class=\"_ _3\"></span> dans le tes<span class=\"_ _3\"></span>t des \u00ab 10 % \u00bb pour la d\u00e9co<span class=\"_ _3\"></span>mptabilisat<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>on des<span class=\"_ _2\"></span> passifs financie<span class=\"_ _2\"></span>rs Pour <span class=\"_ _0\"></span>d\u00e9terminer s\u2019<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>y a <span class=\"_ _0\"></span>lieu <span class=\"_ _0\"></span>de d\u00e9c<span class=\"_ _0\"></span>omptabiliser un <span class=\"_ _2c\"></span>pass<span class=\"_ _0\"></span>if <span class=\"_ _2c\"></span>financier <span class=\"_ _2\"></span>qui <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2c\"></span>modifi\u00e9 <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>\u00e9chan<span class=\"_ _0\"></span>g\u00e9, une <span class=\"_ _46\"> </span>entit\u00e9 <span class=\"_ _46\"> </span>\u00e9value <span class=\"_ _5a\"> </span>si <span class=\"_ _46\"> </span>les <span class=\"_ _5a\"> </span>conditions <span class=\"_ _46\"> </span>sont substantiellement <span class=\"_ _1\"></span>diff\u00e9rentes. <span class=\"_ _1\"></span>L\u2019amende<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>\u00e0 IFRS <span class=\"_ _4f\"> </span>9 <span class=\"_ _d\"> </span>clarifie <span class=\"_ _4f\"> </span>les <span class=\"_ _d\"> </span>commissions <span class=\"_ _d\"> </span>qu\u2019une entreprise <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>nclut <span class=\"_ _27\"></span>lors <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"></span>r\u00e9alisation <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>cette \u00e9valuation. Ces fra<span class=\"_ _0\"></span>is <span class=\"ls96\">ne</span> compren<span class=\"_ _0\"></span>nent que ceux pay\u00e9s ou <span class=\"_ _0\"></span>re\u00e7us entr<span class=\"_ _0\"></span>e l\u2019emprunteur <span class=\"_ _0\"></span>et le <span class=\"_ _0\"></span>pr\u00eateur ou en leur nom.<span class=\"_ _0\"></span> Le <span class=\"_ _47\"> </span>Groupe <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>a<span class=\"_ _0\"></span>ppliq<span class=\"_ _3\"></span>u\u00e9 <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>modi<span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>cations <span class=\"_ _47\"> </span>apport\u00e9es aux <span class=\"_\"> </span>passifs <span class=\"_\"> </span>financiers <span class=\"_\"> </span>qui <span class=\"_\"> </span>ont <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>modifi\u00e9s <span class=\"_\"> </span>2022<span class=\"lscc\">, </span>cependant <span class=\"_\"> </span>aucun <span class=\"_\"> </span>frais <span class=\"_\"> </span>n\u2019a <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>pay\u00e9/re\u00e7u <span class=\"_\"> </span>dans <span class=\"_\"> </span>le cadre des ren\u00e9gociations <span class=\"_ _2\"></span>d\u2019<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>mprunt d\u00e9crites en note 0. Modifications<span class=\"_ _3\"></span> d\u2019IFRS 3 <span class=\"_ _3\"></span>regroupements d\u2019entreprises \u2013 r\u00e9f\u00e9r<span class=\"_ _3\"></span>ence au cadre<span class=\"_ _2\"></span> conceptuel Les <span class=\"_ _26\"> </span>changements <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>r\u00e9f\u00e9rence <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>cadre<span class=\"_ _0\"></span> conceptuel (amen<span class=\"_ _0\"></span>dements \u00e0 IFRS 3) :<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Mise \u00e0<span class=\"_ _0\"></span> jour <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la norme <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>3 afi<span class=\"_ _0\"></span>n qu\u2019elle </span></span>fasse <span class=\"_\"> </span>r\u00e9f\u00e9rence <span class=\"_\"> </span>au <span class=\"_\"> </span>Cadre <span class=\"_\"> </span>conceptuel <span class=\"_\"> </span>de 2018 au lieu du Cadre <span class=\"_ _0\"></span>de 1989;  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Ajout <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _50\"> </span>IFR<span class=\"_ _0\"></span>S <span class=\"_ _50\"> </span>3 <span class=\"_ _5b\"> </span><span class=\"lsa0\">d\u2019</span>une <span class=\"_ _5b\"> </span>exigence <span class=\"_ _5b\"> </span>selon </span></span>laquelle, <span class=\"_ _4e\"> </span>pour <span class=\"_ _4\"> </span>les <span class=\"_ _6d\"> </span>trans<span class=\"_ _0\"></span>actions <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>autres<span class=\"_ _0\"></span> \u00e9v\u00e9nements <span class=\"_ _5a\"> </span>entrant <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _46\"> </span>le <span class=\"_ _5a\"> </span> <span class=\"_ _5a\"> </span>champ d\u2019application <span class=\"_ _55\"> </span>d\u2019IAS <span class=\"_ _48\"> </span>3<span class=\"_ _0\"></span>7 <span class=\"_ _48\"> </span>ou <span class=\"_ _55\"> </span>d\u2019IFRIC <span class=\"_ _48\"> </span>21<span class=\"_ _0\"></span>, <span class=\"_ _48\"> </span>un acqu\u00e9reur <span class=\"_ _1\"></span>applique <span class=\"_ _1\"></span>cette <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>orme <span class=\"_ _0\"></span>plut\u00f4t <span class=\"_ _1\"></span>que le <span class=\"_ _52\"> </span>c<span class=\"_ _0\"></span>adre <span class=\"_ _52\"> </span>conc<span class=\"_ _0\"></span>eptuel <span class=\"_ _52\"> </span>en <span class=\"_ _7\"> </span>identifia<span class=\"_ _0\"></span>nt <span class=\"_ _52\"> </span>les<span class=\"_ _0\"></span> passifs <span class=\"_ _6f\"> </span>qu\u2019il <span class=\"_ _6f\"> </span>a <span class=\"_ _6f\"> </span>assum\u00e9s <span class=\"_ _6f\"> </span>lors<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>d\u2019un<span class=\"_ _0\"></span> regroupement d\u2019e<span class=\"_ _0\"></span>ntreprises ; <span class=\"ls96\">et </span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Ajout <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"></span>IFRS <span class=\"_ _27\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _27\"></span><span class=\"lsa0\">d\u2019</span>une <span class=\"_ _26\"> </span>d\u00e9claration <span class=\"_ _26\"> </span>explicite<span class=\"_ _0\"></span> </span></span>selon <span class=\"_ _48\"> </span>laquelle <span class=\"_ _48\"> </span>un <span class=\"_ _48\"> </span>acqu<span class=\"_ _0\"></span>\u00e9reur <span class=\"_ _47\"> </span>ne<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>reconnait<span class=\"_ _0\"></span> pas <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>actifs <span class=\"_ _4e\"> </span>\u00e9vent<span class=\"_ _0\"></span>uel<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>acquis <span class=\"_ _4e\"> </span>dans <span class=\"_ _4\"> </span>le cadre d\u2019un regroupem<span class=\"_ _0\"></span>ent d\u2019entreprises<span class=\"_ _0\"></span> Ces modifications n\u2019ont pas e<span class=\"_ _3\"></span>u d\u2019impact sur le<span class=\"_ _3\"></span>s \u00e9tats financiers <span class=\"_ _0\"></span>consolid\u00e9s <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>Groupe, <span class=\"_ _1\"></span>car <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>n\u2019y <span class=\"_ _0\"></span>avait <span class=\"_ _0\"></span>pas d\u2019actifs, <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>pa<span class=\"_ _0\"></span>ssifs <span class=\"_ _1\"></span>ou <span class=\"_ _26\"> </span>de <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>assifs <span class=\"_ _1\"></span>\u00e9ventuels <span class=\"_ _26\"> </span>entrant dans <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>champ <span class=\"_\"> </span>d\u2019application <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>ces <span class=\"_ _48\"> </span>modifications survenues au cours de la p\u00e9riode. Amendements \u00e0 I<span class=\"_ _3\"></span>AS 16 Immobil<span class=\"_ _3\"></span>isations corporelles \u2013 Produ<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> ant\u00e9rieur \u00e0 l\u2019utilisation du p<span class=\"_ _2\"></span>roduit  Les <span class=\"_ _26\"> </span>amendements<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>nterdisent <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>entit\u00e9 <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e d\u00e9duire <span class=\"_ _44\"> </span>les <span class=\"_ _44\"> </span>produits <span class=\"_ _6f\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _44\"> </span>par <span class=\"_ _44\"> </span>une immobilisation pendant son<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>transfert sur site ou pendant <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>mise <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>\u00e9tat, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>d\u00e9<span class=\"_ _0\"></span>duction <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>co\u00fbt de <span class=\"_\"> </span>l'immobilisation. <span class=\"_\"> </span>\u00c0 <span class=\"_\"> </span>la <span class=\"_\"> </span>place, <span class=\"_\"> </span>l'entit\u00e9 <span class=\"_\"> </span>devr<span class=\"_ _0\"></span>a comptabiliser <span class=\"_ _48\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>pro<span class=\"_ _0\"></span>duits <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>ven<span class=\"_ _0\"></span>te <span class=\"_ _47\"> </span>et <span class=\"_ _55\"> </span>les co\u00fbts correspondants e<span class=\"_ _0\"></span>n r\u00e9sultat. Ces <span class=\"_ _2\"></span>amendements <span class=\"_ _2\"></span>n'ont <span class=\"_ _2\"></span>pas <span class=\"_ _2\"></span>eu <span class=\"_ _2c\"></span>d'im<span class=\"_ _0\"></span>pact <span class=\"_ _2c\"></span>sur <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>\u00e9tats financiers <span class=\"_ _2\"></span>consolid\u00e9s d<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Groupe <span class=\"_ _2\"></span>car <span class=\"_ _2\"></span>il n'y <span class=\"_ _2c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pas <span class=\"_ _2\"></span>eu <span class=\"_ _2\"></span>de ventes <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019articles <span class=\"_\"> </span>produits <span class=\"_\"> </span>par <span class=\"_ _5\"> </span>des <span class=\"_\"> </span>immobilisations corporelles <span class=\"_ _1\"></span>mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>disposition <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>\u00eatre <span class=\"_ _1\"></span>utilis\u00e9es <span class=\"_ _27\"></span><span class=\"ls22\">\u00e0 </span>partir du d\u00e9but de la premi\u00e8re p\u00e9riode pr\u00e9sent\u00e9e<span class=\"_ _0\"></span>.<span class=\"_ _3\"></span> Amendements <span class=\"lsc6\">\u00e0 </span>IFRS<span class=\"_ _3\"></span> 16 \u2013 COVID 19<span class=\"_ _3\"></span> CONCESS<span class=\"_ _3\"></span>IONS DE LOYE<span class=\"_ _3\"></span>R  Le <span class=\"_ _0\"></span>28 <span class=\"_ _1\"></span>mai <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>20, <span class=\"_ _0\"></span>l'IASB <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>publi\u00e9 <span class=\"_ _1\"></span>l\u2019amendeme<span class=\"_ _0\"></span>nt \u00e0 la <span class=\"_ _2\"></span>nor<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>IFRS 16 Contrats de <span class=\"_ _3\"></span>location sur les all\u00e8gements de loyers<span class=\"_ _0\"></span> li\u00e9s \u00e0 la COVID-<span class=\"_ _0\"></span><span class=\"ls96\">19</span>.<span class=\"ls9e\">  </span> L\u2019amendement <span class=\"_ _0\"></span>exempte les<span class=\"_ _0\"></span> locataires d'avoir \u00e0<span class=\"_ _0\"></span> consid\u00e9rer <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>location <span class=\"_ _1\"></span>indiv<span class=\"_ _0\"></span>iduels pour d\u00e9terminer s<span class=\"_ _0\"></span>i les all\u00e8gements de<span class=\"_ _0\"></span> loyer li\u00e9s \u00e0 <span class=\"_ _50\"> </span>la <span class=\"_ _49\"> </span>pa<span class=\"_ _0\"></span>nd\u00e9mie <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span><span class=\"ls9d\">la<span class=\"_ _0\"></span></span> <span class=\"_ _49\"> </span>COVID-19<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>sont <span class=\"_ _50\"> </span>des<span class=\"_ _0\"></span> modifications <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contrats <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>permet<span class=\"_ _0\"></span> aux <span class=\"_ _2\"></span>locataires <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>omptabiliser <span class=\"_ _2\"></span>ces <span class=\"_ _2\"></span>all\u00e8gements comme <span class=\"_ _2\"></span>s'il ne <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>'agissait <span class=\"_ _2\"></span>pas <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>fications de contrats de location<span class=\"_ _0\"></span><span class=\"fce\">.  </span>La modification apport\u00e9e <span class=\"_ _0\"></span>\u00e0 l'IFRS 16 consiste \u00e0<span class=\"_ _0\"></span> aider <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>pr<span class=\"_ _0\"></span>eneurs <span class=\"_ _15\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>comptab<span class=\"_ _0\"></span>iliser <span class=\"_ _15\"> </span>les<span class=\"_ _0\"></span> all\u00e9gements <span class=\"_ _49\"> </span>de <span class=\"_ _51\"> </span>loyer <span class=\"_ _49\"> </span>directement <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>i\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _49\"> </span>la<span class=\"_ _0\"></span> COVID-19. <span class=\"_ _15\"> </span>Selon <span class=\"_ _57\"> </span>cett<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>modification, <span class=\"_ _15\"> </span>les preneurs <span class=\"_ _48\"> </span>qui <span class=\"_ _47\"> </span>appliquent <span class=\"_ _48\"> </span>l\u2019IFRS <span class=\"_ _48\"> </span>16 <span class=\"_ _47\"> </span>b\u00e9<span class=\"_ _0\"></span>n\u00e9ficient d\u2019une <span class=\"_ _1\"></span>exemption <span class=\"_ _1\"></span>facult<span class=\"_ _0\"></span>ati<span class=\"_ _3\"></span>ve <span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>permetta<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> ne <span class=\"_ _58\"> </span>pas <span class=\"_ _58\"> </span>app<span class=\"_ _0\"></span>liquer <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>ispositions <span class=\"_ _58\"> </span>sur <span class=\"_ _58\"> </span>les<span class=\"_ _0\"></span> modifications <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>contr<span class=\"_ _0\"></span>at <span class=\"_ _52\"> </span>de <span class=\"_ _7\"> </span>loca<span class=\"_ _0\"></span>tion <span class=\"_ _52\"> </span>pour<span class=\"_ _0\"></span> comptabiliser les all\u00e9gements de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>oyer <span class=\"_ _2\"></span>octroy<span class=\"_ _0\"></span>\u00e9s en <span class=\"_ _47\"> </span>cons\u00e9quence <span class=\"_ _48\"> </span>directe <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>COVID<span class=\"_ _0\"></span>-19. <span class=\"_ _47\"> </span>Un preneur <span class=\"_ _75\"> </span>appliquant <span class=\"_ _75\"> </span>c<span class=\"_ _0\"></span>et <span class=\"_ _75\"> </span>amendement comptabilise <span class=\"_ _58\"> </span>tout <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>hangement <span class=\"_ _5b\"> </span>apport\u00e9 <span class=\"_ _58\"> </span>aux<span class=\"_ _0\"></span> paiements <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>loyers <span class=\"_ _27\"></span>en <span class=\"_ _1\"></span>ra<span class=\"_ _0\"></span>ison <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>l\u2019all\u00e8gement<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>loyer c<span class=\"_ _0\"></span>omme <span class=\"_ _0\"></span>il le <span class=\"_ _0\"></span>ferait <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>application <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la pr\u00e9sente <span class=\"_ _26\"> </span>nor<span class=\"_ _0\"></span>me <span class=\"_ _26\"></span>si <span class=\"_ _26\"> </span>ce <span class=\"_ _47\"> </span>changement<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>n\u2019\u00e9tait <span class=\"_ _26\"> </span>pas<span class=\"_ _0\"></span> une <span class=\"_ _26\"></span>modification <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>contra<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>location. <span class=\"_ _26\"> </span>Cette<span class=\"_ _0\"></span> modification <span class=\"_\"> </span>a <span class=\"_\"> </span>prolo<span class=\"_ _0\"></span>ng\u00e9 <span class=\"_\"> </span>l\u2019all\u00e9gement <span class=\"_\"> </span>d\u2019un <span class=\"_ _5\"> </span>an<span class=\"_ _0\"></span> pour c<span class=\"_ _0\"></span>ouvrir <span class=\"_ _0\"></span>les loyers <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>ne r\u00e9<span class=\"_ _0\"></span>duisent qu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span><span class=\"ff43 fs3e fc1c\"> </span>pa<span class=\"ls1\">iements <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>locat<span class=\"_ _0\"></span>ion <span class=\"_ _2\"></span>dus <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>plus <span class=\"_ _2\"></span>tard<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>le <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>ju<span class=\"_ _0\"></span>in </span>2022. L\u2019amendement <span class=\"_ _58\"> </span>s\u2019appliq<span class=\"_ _0\"></span>ue <span class=\"_ _5b\"> </span>aux <span class=\"_ _58\"> </span>p\u00e9rio<span class=\"_ _0\"></span>des <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span> d\u00e9claration annuel<span class=\"_ _0\"></span>les \u00e0 partir du 1er avri<span class=\"_ _0\"></span>l 2021. Cependant, <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>Groupe <span class=\"_ _53\"> </span>n\u2019a <span class=\"_ _46\"> </span>pas <span class=\"_ _5a\"> </span>re\u00e7u <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>e concessions de loy<span class=\"_ _0\"></span>er li\u00e9es \u00e0 la COVID-<span class=\"_ _0\"></span><span class=\"ls96\">19</span>. 1.2.3 <span class=\"_ _23\"> </span>Normes publi\u00e9e<span class=\"_ _3\"></span>s mais pas encore en <span class=\"_ _3\"></span>vigueur Les<span class=\"ls1\"> nouvelles norme<span class=\"_ _3\"></span>s ainsi que les amendements et </span>interpr\u00e9tations <span class=\"_ _47\"> </span>qui <span class=\"_ _26\"> </span>sont <span class=\"_ _47\"> </span>publi\u00e9es, <span class=\"_ _26\"> </span>mais <span class=\"_ _47\"> </span>qui <span class=\"_ _26\"> </span>ne <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ont pas <span class=\"_ _50\"> </span>encore <span class=\"_ _5b\"> </span>entr\u00e9es <span class=\"_ _50\"> </span>en <span class=\"_ _50\"> </span>v<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gueur <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _50\"> </span>date <span class=\"_ _50\"> </span>d<span class=\"ls22\">e </span>publication <span class=\"_ _4\"> </span>des <span class=\"_ _4e\"> </span>\u00e9tats <span class=\"_ _4\"> </span>financiers <span class=\"_ _4e\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4e\"> </span>sont d\u00e9crites <span class=\"_ _4f\"> </span>ci-dessous. <span class=\"_ _4f\"> </span>Le <span class=\"_ _53\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>a <span class=\"_ _4f\"> </span>l\u2019intention d\u2019a<span class=\"ls1\">ppliquer <span class=\"_ _5\"> </span>ces <span class=\"_ _6d\"> </span>normes <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>interpr\u00e9tations, <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>as </span>\u00e9ch\u00e9ant, \u00e0 partir de leur date d\u2019application.  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IFRS <span class=\"_ _1\"></span>17 <span class=\"_ _27\"></span><span class=\"ff37\">Contrats <span class=\"_ _27\"></span>d\u2019ass<span class=\"_ _0\"></span>urance</span><span class=\"ls9e\">, <span class=\"_ _1\"></span></span>en <span class=\"_ _27\"></span>vigueur<span class=\"_ _0\"></span> </span></span>le 1er janvier 2023<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Amendements <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>IAS <span class=\"_\"> </span>1 <span class=\"_\"> </span><span class=\"ff37\">Pr\u00e9sentation <span class=\"_\"> </span>des </span></span></span>passifs en tan<span class=\"_ _3\"></span>t que passifs courants ou <span class=\"_ _3\"></span>non courant<span class=\"ff36\">s</span> <span class=\"_ _50\"> </span><span class=\"ls96\">et <span class=\"_ _50\"> </span></span>p<span class=\"_ _0\"></span>assifs <span class=\"_ _49\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>courants <span class=\"_ _50\"> </span>avec<span class=\"_ _0\"></span> covenants<span class=\"ff36\"> en vig<span class=\"_ _0\"></span>ueur le 1er janvier 202<span class=\"_ _0\"></span>4  </span>\u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Amendments <span class=\"_ _60\"> </span>\u00e0 <span class=\"_ _60\"> </span>IAS<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>8 <span class=\"_ _60\"> </span><span class=\"ff37\">M\u00e9tho<span class=\"_ _0\"></span>des </span></span>comptables, <span class=\"_ _5a\"> </span>changem<span class=\"_ _0\"></span>ents <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u2019estimations comptables <span class=\"_ _50\"> </span>et <span class=\"_ _49\"> </span>err<span class=\"_ _0\"></span>eurs <span class=\"_ _49\"> </span><span class=\"ff36\">\u2013<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>D\u00e9finition <span class=\"_ _50\"> </span>des </span>estimations <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omptables, <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>vigueur <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>er janvier 2023  \u25aa <span class=\"_ _54\"> </span>Modifications <span class=\"_ _5b\"> </span>d\u2019IAS <span class=\"_ _5b\"> </span>1 <span class=\"_ _58\"> </span><span class=\"ff37\">Pr\u00e9sentation <span class=\"_ _5b\"> </span>des<span class=\"_ _0\"></span> </span>Etats <span class=\"_ _2\"></span>Financiers <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>l\u2019\u00e9nonc\u00e9<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>prat<span class=\"_ _0\"></span>iques <span class=\"_ _2c\"></span>e<span class=\"_ _0\"></span>n IFRS <span class=\"_ _7\"> </span>2 <span class=\"_ _7\"> </span>: <span class=\"_ _46\"> </span>Pr\u00e9sentation <span class=\"_ _7\"> </span>des <span class=\"_ _46\"> </span>m\u00e9thodes comptables<span class=\"ff36\">, <span class=\"_ _2\"></span>entr<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _2c\"></span>en <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>igueur <span class=\"_ _2c\"></span>le <span class=\"_ _2\"></span>1er <span class=\"_ _2\"></span>janvi<span class=\"_ _0\"></span>er </span>2023<span class=\"ls1\"> </span>\u25aa <span class=\"_ _54\"> </span>Modifications <span class=\"_ _5a\"> </span>d\u2019IAS <span class=\"_ _46\"> </span>12<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span><span class=\"ff37\">Imp\u00f4ts <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _46\"> </span>le </span>r\u00e9sultat: <span class=\"_ _0\"></span>imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s <span class=\"_ _0\"></span>relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>actifs et <span class=\"_ _60\"> </span>passifs <span class=\"_ _60\"> </span>r\u00e9sultant<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>d'une <span class=\"_ _61\"> </span>m<span class=\"_ _0\"></span>\u00eame transaction<span class=\"ff36 ls9e\">, <span class=\"_ _1\"></span><span class=\"ls1\">entr\u00e9e <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>vigu<span class=\"_ _0\"></span>eur <span class=\"_ _0\"></span>: <span class=\"_ _0\"></span>1er <span class=\"_ _1\"></span>janvier </span></span>2023<span class=\"ls1\"> </span>IFRS 17 Contrats<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>d\u2019ass<span class=\"_ _3\"></span>urance I<span class=\"lscd\">FR</span>S <span class=\"_\"> </span>17 <span class=\"_\"> </span>est <span class=\"_\"> </span>une <span class=\"_\"> </span>no<span class=\"_ _0\"></span>uvelle <span class=\"_\"> </span>norme <span class=\"_\"> </span>comptable<span class=\"_ _0\"></span> pour <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>contr<span class=\"_ _0\"></span>ats <span class=\"_ _5b\"> </span>d\u2019ass<span class=\"_ _0\"></span>urance <span class=\"_ _58\"> </span>couvrant <span class=\"_ _58\"> </span>la comptabilisation <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>l\u2019\u00e9valua<span class=\"_ _0\"></span>tion, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pr\u00e9s<span class=\"_ _0\"></span>entation et l\u2019information, remp<span class=\"_ _0\"></span>la\u00e7ant IFRS 4. <span class=\"_ _0\"></span> Le <span class=\"_ _1\"></span>groupe <span class=\"_ _27\"></span>n\u2019\u00e9met <span class=\"_ _27\"></span>pas <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>contrat <span class=\"_ _27\"></span>d\u2019assurance,<span class=\"_ _0\"></span> les <span class=\"_ _58\"> </span>garanties <span class=\"_ _58\"> </span>fina<span class=\"_ _0\"></span>nci\u00e8res <span class=\"_ _58\"> </span>qui <span class=\"_ _58\"> </span>peuvent <span class=\"_ _58\"> </span>\u00eatr<span class=\"_ _0\"></span>e \u00e9mises <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe s<span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>trait\u00e9es comme <span class=\"_ _0\"></span>des instruments <span class=\"_ _5a\"> </span>financiers <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>onform\u00e9ment <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _53\"> </span>la norme IFRS <span class=\"ls96\">9. </span>Le<span class=\"_ _3\"></span> groupe ne s\u2019attend <span class=\"_ _3\"></span>pas \u00e0 de<span class=\"_ _3\"></span>s impacts sur des \u00e9tats<span class=\"_ _0\"></span> financiers consolid\u00e9s \u00e0 l<span class=\"_ _0\"></span>a date d\u2019application.<span class=\"_ _0\"></span> Amendements \u00e0 I<span class=\"_ _3\"></span>AS 1 classemen<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span> des<span class=\"_ _2\"></span> passifs en tant<span class=\"_ _3\"></span> que passifs courants<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>ou non courants et<span class=\"_ _3\"></span> passifs non couran<span class=\"_ _2\"></span>ts avec covenants Les <span class=\"_\"> </span>modificat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>larifient <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>exig<span class=\"_ _0\"></span>ences <span class=\"_ _6d\"> </span><span class=\"ls96\">de</span> classification <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>pas<span class=\"_ _0\"></span>sifs <span class=\"_ _26\"> </span>comm<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>coura<span class=\"_ _0\"></span>nts <span class=\"_ _26\"> </span>o<span class=\"_ _0\"></span>u non <span class=\"_ _60\"> </span>coura<span class=\"_ _0\"></span>nts. <span class=\"_ _60\"> </span>Plus <span class=\"_ _61\"> </span>pr\u00e9cis\u00e9ment, <span class=\"_ _61\"> </span>les<span class=\"_ _0\"></span> amendements clarif<span class=\"_ _0\"></span>ient : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Qu\u2019entend-on<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>par <span class=\"_ _5a\"> </span>droit <span class=\"_ _5a\"> </span>de <span class=\"_ _5a\"> </span>diff\u00e9rer <span class=\"_ _5a\"> </span>le </span></span>r\u00e8glement <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Qu\u2019un <span class=\"_ _0\"></span>droit de <span class=\"_ _0\"></span>report <span class=\"_ _0\"></span>doit exister <span class=\"_ _0\"></span>\u00e0 l<span class=\"_ _0\"></span>a fin <span class=\"_ _0\"></span>de </span></span>la p\u00e9riode de rep<span class=\"_ _0\"></span>orting \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Cette classification n\u2019est <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>affect\u00e9e par l<span class=\"_ _3\"></span>a </span></span>probabilit\u00e9 <span class=\"_ _0\"></span>qu\u2019une <span class=\"_ _0\"></span>entit\u00e9<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>ercera <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>droit<span class=\"_ _0\"></span> de report  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Ce <span class=\"_ _48\"> </span>dro<span class=\"_ _0\"></span>it <span class=\"_ _48\"> </span>peut <span class=\"_ _55\"> </span>\u00eatre <span class=\"_ _48\"> </span>so<span class=\"_ _0\"></span>umis <span class=\"_ _48\"> </span>au <span class=\"_ _48\"> </span>r<span class=\"_ _0\"></span>espect <span class=\"_ _48\"> </span>de<span class=\"_ _0\"></span> </span></span>covenants <span class=\"_ _48\"> </span>inclus <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>contrat <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>pr\u00eat,<span class=\"_ _0\"></span> mais <span class=\"_ _0\"></span>seules <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>clauses <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>vigueur <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span> ou <span class=\"_ _26\"> </span>avant <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>fin <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>p\u00e9riode <span class=\"_ _47\"> </span>comparative<span class=\"_ _0\"></span> pourraient <span class=\"_ _7\"> </span>avoir <span class=\"_ _46\"> </span>une <span class=\"_ _7\"> </span>incidence <span class=\"_ _7\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _7\"> </span>la classification \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Que <span class=\"_ _1\"></span>si <span class=\"_ _27\"></span>un <span class=\"_ _1\"></span>d\u00e9riv\u00e9 <span class=\"_ _27\"></span>incorpor\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>un <span class=\"_ _26\"></span>passif </span></span>convertible <span class=\"_ _27\"></span>est <span class=\"_ _27\"></span>lui-<span class=\"_ _0\"></span>m\u00eame <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>instrume<span class=\"_ _0\"></span>nt <span class=\"_ _1\"></span>de capitaux propres<span class=\"_ _0\"></span><span class=\"ls9e\">, </span>les cond<span class=\"_ _0\"></span>itions d\u2019un passif<span class=\"_ _0\"></span> n\u2019auraient pas d\u2019inc<span class=\"_ _0\"></span>idence  Les <span class=\"_ _5b\"> </span>modifications <span class=\"_ _5b\"> </span>entrent <span class=\"_ _5b\"> </span>en <span class=\"_ _5b\"> </span>vigueur <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>les p\u00e9riodes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>reporting <span class=\"_ _0\"></span>annuelles <span class=\"_ _0\"></span>ouve<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>tes <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mpter du <span class=\"_ _27\"></span><span class=\"ls1\">1er <span class=\"_ _27\"></span>janvier <span class=\"_ _27\"> </span>2<span class=\"_ _0\"></span>024 <span class=\"_ _27\"></span>ou <span class=\"_ _27\"> </span>apr\u00e8s <span class=\"_ _27\"> </span>ce<span class=\"_ _0\"></span>tte <span class=\"_ _1\"></span>date<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ivent </span>\u00eatre <span class=\"_ _7\"> </span>appliqu\u00e9es <span class=\"_ _7\"> </span>r\u00e9trospectivement. <span class=\"_ _7\"> </span>La <span class=\"_ _7\"> </span>pratique actuelle <span class=\"_ _59\"> </span>du <span class=\"_ _71\"> </span>groupe <span class=\"_ _59\"> </span>\u00e9tant <span class=\"_ _71\"> </span>con<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>orme <span class=\"_ _71\"> </span>aux amendements, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>n\u2019anticipe <span class=\"_ _1\"></span>aucun <span class=\"_ _1\"></span>effet <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ur ses \u00e9tats financiers consolid\u00e9s. Amendements \u00e0 <span class=\"_ _3\"></span>IAS 8 M\u00e9thodes<span class=\"_ _2\"></span> comptables, chan<span class=\"_ _3\"></span>gements dans les<span class=\"_ _2\"></span> estimations co<span class=\"_ _3\"></span>mptables et<span class=\"_ _3\"></span> erreurs<span class=\"ff3a\"> </span>\u2013 D\u00e9finition des es<span class=\"_ _3\"></span>timations comp<span class=\"_ _2\"></span>tables L\u2019IASB <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>publi\u00e9 <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>amen<span class=\"_ _0\"></span>dements <span class=\"_ _26\"> </span>apport\u00e9s <span class=\"_ _47\"> </span><span class=\"lsa0\">\u00e0 </span>IAS <span class=\"_ _58\"> </span>8, <span class=\"_ _5b\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _5b\"> </span>lesquel<span class=\"_ _0\"></span>les <span class=\"_ _5b\"> </span>il <span class=\"_ _58\"> </span>a <span class=\"_ _52\"> </span>introduit <span class=\"_ _58\"> </span>une d\u00e9finition <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>\u2019 <span class=\"_ _58\"> </span>\u00ab<span class=\"_ _0\"></span> estimation <span class=\"_ _52\"> </span>comptable<span class=\"_ _0\"></span> \u00bb. <span class=\"_ _52\"> </span>Les<span class=\"_ _0\"></span> amendements <span class=\"_ _26\"> </span>clarifient <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>distinctio<span class=\"_ _0\"></span>n <span class=\"_ _27\"></span>entre <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> changements dans l<span class=\"_ _3\"></span>es estimations <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptables<span class=\"_ _0\"></span><span class=\"ls9c\">, </span>les <span class=\"_ _69\"> </span>ch<span class=\"_ _0\"></span>angements <span class=\"_ _69\"> </span>dan<span class=\"_ _0\"></span>s <span class=\"_ _69\"> </span>les <span class=\"_ _5d\"> </span>m\u00e9thodes<span class=\"_ _0\"></span> comptables <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>correc<span class=\"_ _0\"></span>tion <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>erreurs<span class=\"_ _0\"></span>. <span class=\"_\"> </span>En<span class=\"_ _0\"></span> outre, <span class=\"_ _4e\"> </span>ils <span class=\"_ _4e\"> </span>clarifient <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>f<span class=\"_ _0\"></span>a\u00e7on <span class=\"_ _6d\"> </span>dont <span class=\"_ _4\"> </span>les <span class=\"_ _6d\"> </span>entit\u00e9s<span class=\"_ _0\"></span> utilisent <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>techniques <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mesure <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _3\"></span>entr\u00e9es<span class=\"_ _0\"></span> pour \u00e9laborer des es<span class=\"_ _0\"></span>timations comptabl<span class=\"_ _0\"></span>es. Les <span class=\"_ _1\"></span>amendem<span class=\"_ _0\"></span>ents <span class=\"_ _1\"></span>entrent <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vigue<span class=\"_ _0\"></span>ur <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>les p\u00e9riodes <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>porting <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nnuelle <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>en\u00e7ant <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> 1er <span class=\"_ _58\"> </span>janvier <span class=\"_ _52\"> </span>2023 <span class=\"_ _58\"> </span>ou <span class=\"_ _52\"> </span>apr\u00e8s <span class=\"_ _52\"> </span>cette <span class=\"_ _58\"> </span>date <span class=\"_ _52\"> </span>et s\u2019appliquent <span class=\"_ _4e\"> </span>aux <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>hangements <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>m\u00e9thodes<span class=\"_ _0\"></span> comptables et <span class=\"_ _2\"></span>aux changements de <span class=\"_ _2\"></span>l\u2019estimat<span class=\"_ _0\"></span>io<span class=\"lsa0\">n </span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>comptabilit\u00e9 qui <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>produise<span class=\"_ _0\"></span>nt <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _2\"></span>de cette p\u00e9riode ou a<span class=\"_ _0\"></span>pr\u00e8s cette p\u00e9riode. <span class=\"_ _0\"></span> Les <span class=\"_ _48\"> </span>modifications <span class=\"_ _48\"> </span>ne <span class=\"_ _48\"> </span>devraient <span class=\"_ _48\"> </span>pas <span class=\"_ _48\"> </span>avoir <span class=\"_ _48\"> </span>d\u2019impact significatif <span class=\"_ _50\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _50\"> </span>le <span class=\"_ _50\"> </span>Groupe, <span class=\"_ _5b\"> </span>car <span class=\"_ _50\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>larif<span class=\"_ _3\"></span>ications confirment les pratiques actuelles du Groupe. Amendement d\u2019<span class=\"_ _3\"></span>IAS 1 et <span class=\"_ _3\"></span>l\u2019\u00e9nonc\u00e9 de pratiques en IFRS<span class=\"_ _3\"></span>2 : Pr\u00e9sentation des<span class=\"_ _2\"></span> m\u00e9thodes comp<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ables<span class=\"_ _3\"></span> L\u2019IASB <span class=\"_ _26\"> </span>fournit <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>ndications<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>exemples <span class=\"_ _27\"></span>sur l\u2019application <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la mat\u00e9rialit\u00e9 <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>\u00e0 la<span class=\"_ _0\"></span> pr\u00e9sentation des m\u00e9thodes <span class=\"_ _2\"></span>comptables. Les <span class=\"_ _3\"></span>amendements visent<span class=\"_ _3\"></span> \u00e0 <span class=\"_ _0\"></span>ai<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>er <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>entit\u00e9s <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>fournir <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>informations <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>les m\u00e9thodes <span class=\"_ _58\"> </span>comptables <span class=\"_ _58\"> </span>qui <span class=\"_ _58\"> </span>sont <span class=\"_ _58\"> </span>plus <span class=\"_ _58\"> </span>utiles <span class=\"_ _58\"> </span>en rempla\u00e7ant <span class=\"_ _48\"> </span>l\u2019obligation <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>pr\u00e9senter <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>m\u00e9thodes comptables <span class=\"_ _5b\"> </span>\u00ab <span class=\"_ _5b\"> </span>principales <span class=\"_ _50\"> </span>\u00bb <span class=\"_ _5b\"> </span>par <span class=\"_ _5b\"> </span>l\u2019obligation <span class=\"_ _5b\"> </span>de pr\u00e9senter l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>m\u00e9thodes <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ompt<span class=\"_ _3\"></span>ables \u00ab <span class=\"_ _2\"></span>significatives <span class=\"_ _2\"></span>\u00bb et <span class=\"_\"> </span>en <span class=\"_ _48\"> </span>ajoutant <span class=\"_\"> </span>D<span class=\"_ _3\"></span>es <span class=\"_\"> </span>clarifications <span class=\"_ _48\"> </span>et <span class=\"_\"> </span>des <span class=\"_ _48\"> </span>exemples illustratifs <span class=\"_ _48\"> </span>sont <span class=\"_ _48\"> </span>ajout\u00e9s <span class=\"_ _47\"> </span>dans <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>guide <span class=\"_ _47\"> </span>d\u2019application pour <span class=\"_ _27\"> </span>faciliter <span class=\"_ _26\"> </span>l\u2019application <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>concept <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>mat\u00e9rialit\u00e9 lors <span class=\"_ _46\"> </span>de <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>formulation <span class=\"_ _46\"> </span>de <span class=\"_ _46\"> </span>jugements <span class=\"_ _46\"> </span>sur <span class=\"_ _46\"> </span>la pr\u00e9sentation de m\u00e9thodes comptables. Les <span class=\"_ _1\"></span>modifications <span class=\"_ _0\"></span>d\u2019IAS <span class=\"_ _0\"></span>1 <span class=\"_ _1\"></span>entreront <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vigueur <span class=\"_ _0\"></span>pour les <span class=\"_ _0\"></span>exercices <span class=\"_ _0\"></span>ouverts \u00e0 <span class=\"_ _1\"></span>compter du <span class=\"_ _0\"></span>1er <span class=\"_ _0\"></span>janvier <span class=\"_ _0\"></span>2023 avec la possibilit\u00e9 d'une application anticip\u00e9e. Le <span class=\"_ _51\"> </span>groupe <span class=\"_ _4\"> </span>\u00e9value <span class=\"_ _51\"> </span>actuellement <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>impact <span class=\"_ _51\"> </span>de <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s modifications <span class=\"_ _27\"></span>sur <span class=\"_ _27\"> </span>les <span class=\"_ _27\"> </span>\u00e9ta<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s <span class=\"_ _27\"> </span>financiers <span class=\"_ _27\"></span>consolid\u00e9s <span class=\"_ _27\"> </span>du Groupe. Amendement <span class=\"lsc6\">\u00e0 </span>IAS 12<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Imp\u00f4t d<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ff\u00e9r\u00e9<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>li\u00e9 aux actifs et pass<span class=\"_ _3\"></span>ifs d\u00e9coulant<span class=\"_ _3\"></span> d\u2019une seule transaction<span class=\"_ _3\"></span> En <span class=\"_\"> </span>Mai <span class=\"_ _5\"> </span>2021, <span class=\"_\"> </span>l\u2019IASB <span class=\"_ _5\"> </span>a <span class=\"_\"> </span>publi\u00e9 <span class=\"_\"> </span>des <span class=\"_\"> </span>a<span class=\"_ _0\"></span>mend<span class=\"_ _3\"></span>ements d\u2019IAS 12, qui restreignent la port\u00e9e d<span class=\"_ _0\"></span>e l\u2019exception de comptabilisation initiale en vertu d<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>IAS 12 <span class=\"_ _0\"></span>I<span class=\"_ _3\"></span>mp\u00f4ts sur le <span class=\"_ _27\"></span>R\u00e9sultat, <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>sorte <span class=\"_ _27\"></span>qu\u2019elle <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>s\u2019applique <span class=\"_ _27\"></span>plus <span class=\"_ _27\"></span>aux op\u00e9rations <span class=\"_ _5b\"> </span>qui <span class=\"_ _5b\"> </span>donnent <span class=\"_ _5b\"> </span>lieu <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>diff\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ences temporaires \u00e0 la fois imposables et d\u00e9ductibles. Les <span class=\"_ _5\"> </span>amendements <span class=\"_ _5\"> </span>entreront <span class=\"_ _5\"> </span>en <span class=\"_ _6d\"> </span>vigueur <span class=\"_ _5\"> </span>pour <span class=\"_ _5\"> </span>les exercices ouverts <span class=\"_ _2\"></span>\u00e0 compter <span class=\"_ _3\"></span>du 1e <span class=\"_ _2\"></span>janvie<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>2023 avec la <span class=\"_ _4f\"> </span>possibilit\u00e9 <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>'une <span class=\"_ _4f\"> </span>application <span class=\"_ _4f\"> </span>anticip\u00e9. <span class=\"_ _4f\"> </span>Les modifications <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>appliquent <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>rospectivement <span class=\"_ _53\"> </span>aux transactions <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>lieu <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>d\u00e9but <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>apr\u00e8s <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d\u00e9but de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>premi\u00e8re <span class=\"_ _1\"></span>p\u00e9riode <span class=\"_ _1\"></span>comparative <span class=\"_ _1\"></span>pr\u00e9sent\u00e9e. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>De plus, <span class=\"_ _27\"> </span>au <span class=\"_ _27\"> </span>d\u00e9<span class=\"_ _0\"></span>but <span class=\"_ _1\"></span>de <span class=\"_ _27\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>emi\u00e8re <span class=\"_ _27\"></span>p\u00e9riode <span class=\"_ _27\"> </span>comparative pr\u00e9sent\u00e9e, <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>l\u2019actif <span class=\"_ _1\"></span>d\u2019imp\u00f4t <span class=\"_ _1\"></span>diff\u00e9r\u00e9 <span class=\"_ _0\"></span>(\u00e0 <span class=\"_ _1\"></span>condition <span class=\"_ _1\"></span>que le b\u00e9n\u00e9fice <span class=\"_ _0\"></span>imposable disponible soit suffi<span class=\"_ _0\"></span>sant) et u<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> passif <span class=\"_ _5b\"> </span>d\u2019imp\u00f4t <span class=\"_ _50\"> </span>diff\u00e9r\u00e9 <span class=\"_ _5b\"> </span>devraient <span class=\"_ _5b\"> </span>\u00e9galement <span class=\"_ _50\"> </span>\u00eatre<span class=\"_ _0\"></span> comptabilis\u00e9 p<span class=\"_ _0\"></span>our toutes les <span class=\"_ _0\"></span>diff\u00e9rences temporaires d\u00e9ductibles <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>imposables <span class=\"_ _4e\"> </span>li\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>aux <span class=\"_ _4e\"> </span>contrats <span class=\"_ _4e\"> </span>de location <span class=\"_ _57\"> </span>fi<span class=\"_ _0\"></span>nancement <span class=\"_ _57\"> </span>et <span class=\"_ _57\"> </span>aux <span class=\"_ _15\"> </span>obligations <span class=\"_ _57\"> </span>d<span class=\"_ _0\"></span>e d\u00e9mant\u00e8lement. 1.3. <span class=\"_ _8d\"> </span>BASE DE CONSOLIDATION La soci\u00e9t\u00e9 m\u00e8re e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> toutes ses fili<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>les contr\u00f4l\u00e9es sont incluses dans la consolidation. 1.3.1 <span class=\"_ _23\"> </span>Filiales Les actifs <span class=\"_ _3\"></span>et passifs, les <span class=\"_ _2\"></span>droi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s et en<span class=\"_ _3\"></span>gagements, ainsi que <span class=\"_ _0\"></span>les produits <span class=\"_ _0\"></span>et charges d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>la soci\u00e9t\u00e9 <span class=\"_ _0\"></span>m\u00e8re et <span class=\"_ _0\"></span>de ses <span class=\"_\"> </span>filiales <span class=\"_\"> </span>contr\u00f4l\u00e9es <span class=\"_\"> </span>sont <span class=\"_\"> </span>consolid\u00e9es <span class=\"_\"> </span>dans <span class=\"_\"> </span>son int\u00e9gralit\u00e9.  Le <span class=\"_ _0\"></span>Groupe<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>contr\u00f4le une entit\u00e9 l<span class=\"_ _0\"></span>orsque le Groupe <span class=\"_ _0\"></span>est expos\u00e9 <span class=\"_ _4\"> </span>\u00e0, <span class=\"_ _51\"> </span>ou <span class=\"_ _4\"> </span>a <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>dro<span class=\"_ _0\"></span>its<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00e0, <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>re<span class=\"_ _0\"></span>ndem<span class=\"_ _3\"></span>ents variables <span class=\"_\"> </span>de <span class=\"_\"> </span>sa <span class=\"_\"> </span>participation <span class=\"_\"> </span>avec<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>l\u2019e<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tit\u00e9 <span class=\"_\"> </span>et <span class=\"_\"> </span>a <span class=\"_\"> </span>la capacit\u00e9 <span class=\"_ _4e\"> </span>d\u2019affecter <span class=\"_ _4e\"> </span>ces <span class=\"_ _6d\"> </span>ren<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>ements <span class=\"_ _4e\"> </span>gr\u00e2ce <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>son pouvoir <span class=\"_ _6d\"> </span>sur <span class=\"_ _4e\"> </span>l\u2019entit\u00e9. <span class=\"_ _6d\"> </span>Les <span class=\"_ _4e\"> </span>filiales <span class=\"_ _6d\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _5\"> </span>enti\u00e8rement consolid\u00e9es <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ompter <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>date <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>laquelle <span class=\"_ _4e\"> </span>le contr\u00f4le <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>transf\u00e9r\u00e9 <span class=\"_ _7\"> </span>au <span class=\"_ _52\"> </span>Grou<span class=\"_ _0\"></span>pe. <span class=\"_ _7\"> </span>Elles <span class=\"_ _7\"> </span>sont d\u00e9consolid\u00e9es <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>partir <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>te <span class=\"_ _4e\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>laquelle <span class=\"_ _4\"> </span>le contr\u00f4le cesse. Les <span class=\"_ _1\"></span>pertes <span class=\"_ _0\"></span>non <span class=\"_ _1\"></span>r\u00e9alis\u00e9es <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>\u00e9galement <span class=\"_ _0\"></span>\u00e9lim<span class=\"_ _0\"></span>in\u00e9es, sauf <span class=\"_ _5b\"> </span>si <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>transaction <span class=\"_ _5b\"> </span>fournit <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>reuve<span class=\"_ _3\"></span> <span class=\"_ _5b\"> </span>d'une d\u00e9pr\u00e9ciation <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>l'actif <span class=\"_ _5b\"> </span>transf\u00e9r\u00e9. <span class=\"_ _5b\"> </span>Les <span class=\"_ _5b\"> </span>m\u00e9<span class=\"_ _0\"></span>thode<span class=\"_ _3\"></span>s comptables <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>ont <span class=\"_ _3\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>modifi\u00e9es <span class=\"_ _2\"></span>lorsque <span class=\"_ _2\"></span>cela s'est <span class=\"_ _48\"> </span>av\u00e9r\u00e9 <span class=\"_ _48\"> </span>n\u00e9cessaire <span class=\"_ _48\"> </span>pour <span class=\"_ _48\"> </span>assurer <span class=\"_\"> </span>la <span class=\"_ _47\"> </span>coh\u00e9rence avec les m\u00e9thodes adopt\u00e9es par le Groupe. Les <span class=\"_ _5c\"> </span>traitements <span class=\"_ _23\"> </span>suivants <span class=\"_ _23\"> </span>sont <span class=\"_ _5c\"> </span>op\u00e9r\u00e9s <span class=\"_ _23\"> </span>en consolidation:  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>comptable <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>participation <span class=\"_ _27\"></span>de </span></span>la <span class=\"_ _27\"></span>Soci\u00e9t\u00e9 <span class=\"_ _27\"></span>m<span class=\"_ _0\"></span>\u00e8re <span class=\"_ _1\"></span>da<span class=\"_ _0\"></span>ns <span class=\"_ _27\"></span>chacune <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>fi<span class=\"_ _0\"></span>liales ainsi que la p<span class=\"_ _0\"></span>art des capitaux<span class=\"_ _0\"></span> propres de la Soci\u00e9t\u00e9 <span class=\"_ _2\"></span>m\u00e8re <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _2c\"></span>chacune <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>sont \u00e9limin\u00e9s ;  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _46\"> </span>participations <span class=\"_ _46\"> </span>ne <span class=\"_ _46\"> </span>donnant <span class=\"_ _46\"> </span>pas <span class=\"_ _46\"> </span>le<span class=\"_ _0\"></span> </span></span>contr\u00f4le <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_\"> </span>les <span class=\"_ _6d\"> </span>actifs <span class=\"_ _6d\"> </span>n<span class=\"_ _0\"></span>ets <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>filiales consolid\u00e9es <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>identifi\u00e9es <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>pr<span class=\"_ _0\"></span>\u00e9sent\u00e9es s\u00e9par\u00e9ment <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>la <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>ituation <span class=\"_ _51\"> </span>fi<span class=\"_ _0\"></span>nanci\u00e8re consolid\u00e9e <span class=\"_ _3\"></span>sous <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rubrique<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00ab <span class=\"_ _2\"></span>Partic<span class=\"_ _0\"></span>ipations ne <span class=\"_ _1\"></span>donnant <span class=\"_ _1\"></span>pas <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>contr\u00f4le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00bb <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitaux propres.  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _1\"></span>part <span class=\"_ _1\"></span>du <span class=\"_ _27\"></span>r\u00e9sultat <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>filiales <span class=\"_ _1\"></span>consolid\u00e9<span class=\"_ _0\"></span>es </span></span>selon <span class=\"_ _48\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>m\u00e9thode <span class=\"_ _55\"> </span>d\u2019int\u00e9gration <span class=\"_ _55\"> </span>globale <span class=\"_ _55\"> </span>et imputable <span class=\"_ _4e\"> </span>a<span class=\"_ _0\"></span>ux <span class=\"_ _4e\"> </span>actions<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>d\u00e9<span class=\"_ _0\"></span>tenues <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>les entit\u00e9s <span class=\"_ _6f\"> </span>en <span class=\"_ _23\"> </span>dehors <span class=\"_ _6f\"> </span>du <span class=\"_ _23\"> </span>Groupe <span class=\"_ _6f\"> </span>es<span class=\"_ _0\"></span>t repr\u00e9sent\u00e9e <span class=\"_ _4\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>compte <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>r\u00e9sultat consolid\u00e9 <span class=\"_ _58\"> </span>sous <span class=\"_ _52\"> </span>la <span class=\"_ _58\"> </span>ru<span class=\"_ _0\"></span>brique <span class=\"_ _58\"> </span>\u00ab <span class=\"_ _58\"> </span>R\u00e9sultat<span class=\"_ _0\"></span> attribuable <span class=\"_\"> </span>aux <span class=\"_\"> </span>participatio<span class=\"_ _0\"></span>ns <span class=\"_\"> </span>ne <span class=\"_\"> </span>donnant<span class=\"_ _0\"></span> pas le contr\u00f4le \u00bb ; <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _50\"> </span>soldes <span class=\"_ _50\"> </span>et <span class=\"_ _50\"> </span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _50\"> </span>internes <span class=\"_ _50\"> </span>du </span></span>Groupe <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>plus-v<span class=\"_ _0\"></span>alues <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>moins-values<span class=\"_ _0\"></span> non r\u00e9<span class=\"_ _0\"></span>alis\u00e9es sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>transactions <span class=\"_ _0\"></span>entre les<span class=\"_ _0\"></span> soci\u00e9t\u00e9s <span class=\"_ _53\"> </span>du <span class=\"_ _5a\"> </span>Groupe <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _5a\"> </span>enti\u00e8remen<span class=\"_ _0\"></span>t \u00e9limin\u00e9es.  Les <span class=\"_ _5\"> </span>\u00e9tats <span class=\"_\"> </span>financiers <span class=\"_ _5\"> </span>consolid\u00e9s <span class=\"_\"> </span>so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>pr\u00e9par\u00e9s <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> moyen <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>r\u00e8gles <span class=\"_ _1\"></span>comptables <span class=\"_ _1\"></span>uniformes <span class=\"_ _1\"></span>applicables aux <span class=\"_ _6d\"> </span>transactions <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>m\u00eam<span class=\"_ _0\"></span>e <span class=\"_\"> </span>n<span class=\"_ _0\"></span>ature <span class=\"_ _5\"> </span>et <span class=\"_ _5\"> </span>aux <span class=\"_ _6d\"> </span>autres \u00e9v\u00e9nements dans des circonstances similaires. &gt;&gt; En savoir plus sur les filiales dans Note 5.1<span class=\"ff36 fcd\"> </span>1.3.2 <span class=\"_ _23\"> </span>Entreprise asso<span class=\"_ _3\"></span>ci\u00e9es Une <span class=\"_ _26\"> </span>entreprise <span class=\"_ _26\"> </span>associ\u00e9e <span class=\"_ _26\"> </span>est <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>entit\u00e9 <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>sein <span class=\"_ _26\"> </span>de laquelle <span class=\"_ _6f\"> </span>l\u2019investisseur <span class=\"_ _6f\"> </span>exerce <span class=\"_ _6f\"> </span>une <span class=\"_ _6f\"> </span>in<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>luence significative, <span class=\"_ _6d\"> </span>mais <span class=\"_ _6d\"> </span>qui <span class=\"_ _4e\"> </span>n\u2019est <span class=\"_ _6d\"> </span>ni <span class=\"_ _6d\"> </span>une <span class=\"_ _4e\"> </span>filiale <span class=\"_ _6d\"> </span>ni <span class=\"_ _6d\"> </span>une coentreprise <span class=\"_ _6e\"> </span>(cf.sous-s<span class=\"_ _0\"></span>ecti<span class=\"_ _3\"></span>on <span class=\"_ _6e\"> </span>s<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ivante) <span class=\"_ _6e\"> </span>de l\u2019investisseur. L\u2019influence significative est l<span class=\"_ _0\"></span>a capacit\u00e9 \u00e0 <span class=\"_ _5a\"> </span>prendre <span class=\"_ _5a\"> </span>part <span class=\"_ _5a\"> </span>aux <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>cisions <span class=\"_ _5a\"> </span>financi\u00e8res <span class=\"_ _5a\"> </span>et op\u00e9rationnelles <span class=\"_ _69\"> </span>de <span class=\"_ _69\"> </span>l\u2019entit\u00e9 <span class=\"_ _69\"> </span>b\u00e9n\u00e9ficiaire <span class=\"_ _69\"> </span>de l\u2019investissement, <span class=\"_ _48\"> </span>mais <span class=\"_\"> </span>non<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>con<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>\u00f4ler <span class=\"_ _48\"> </span>ces <span class=\"_\"> </span>r\u00e8g<span class=\"_ _3\"></span>les. Cette <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apacit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>pr\u00e9sum\u00e9e <span class=\"_ _1\"></span>comme <span class=\"_ _0\"></span>\u00e9tant <span class=\"_ _1\"></span>effective lorsque <span class=\"_ _0\"></span> l\u2019investisseur <span class=\"_ _0\"></span>d\u00e9tient au <span class=\"_ _0\"></span>minimum 20 <span class=\"_ _0\"></span>% des droits de <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>te de <span class=\"_ _2\"></span>l\u2019en<span class=\"_ _0\"></span>tit\u00e9 <span class=\"_ _2\"></span>b<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>n\u00e9ficiaire et <span class=\"_ _2\"></span>est pr\u00e9sum\u00e9e inexistante <span class=\"_ _1\"></span>lorsque <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>parts <span class=\"_ _1\"></span>d\u00e9tenues <span class=\"_ _27\"></span>repr\u00e9sentent moins <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>%. <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>supposition <span class=\"_ _1\"></span>peut <span class=\"_ _0\"></span>\u00ea<span class=\"_ _0\"></span>tre <span class=\"_ _1\"></span>r\u00e9fut\u00e9e<span class=\"_ _3\"></span> s\u2019il existe des preuves \u00e9videntes du contraire.  Toutes <span class=\"_ _7a\"> </span>les <span class=\"_ _70\"> </span>entreprises <span class=\"_ _70\"> </span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>soci\u00e9es <span class=\"_ _7a\"> </span>sont comptabilis\u00e9es <span class=\"_ _6d\"> </span>selon <span class=\"_ _6d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>m\u00e9thode <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>la <span class=\"_ _4e\"> </span>mise <span class=\"_ _6d\"> </span>en \u00e9quivalence <span class=\"_ _46\"> </span>: <span class=\"_ _46\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _46\"> </span>participations <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _46\"> </span>incluses s\u00e9par\u00e9ment <span class=\"_ _26\"> </span>dans <span class=\"_ _27\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>situation <span class=\"_ _26\"> </span>financi\u00e8re <span class=\"_ _26\"> </span>consolid\u00e9e (sous <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ubrique <span class=\"_ _0\"></span>\u00ab Soci\u00e9t\u00e9s <span class=\"_ _0\"></span>mise <span class=\"_ _0\"></span>en \u00e9q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ivalence <span class=\"_ _0\"></span>\u00bb) \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cl\u00f4ture <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _0\"></span>correspondant \u00e0 <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _5\"> </span>d\u00e9tenue <span class=\"_ _5\"> </span>dans <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ca<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>itaux <span class=\"_ _6d\"> </span>propres <span class=\"_ _6d\"> </span>de l\u2019entreprise <span class=\"_ _49\"> </span>associ\u00e9e <span class=\"_ _50\"> </span>(retrait\u00e9s <span class=\"_ _49\"> </span>selon <span class=\"_ _49\"> </span>les <span class=\"_ _50\"> </span>IFRS), r\u00e9sultat <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l\u2019exercice <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>nclus. <span class=\"_ _1\"></span>Les <span class=\"_ _26\"> </span>dividendes <span class=\"_ _27\"></span>vers\u00e9s par <span class=\"_ _2\"></span>l\u2019entit\u00e9 <span class=\"_ _2\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _2\"></span>diminuent <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valeu<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>comptable de l\u2019investissement. La <span class=\"_ _4e\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _6d\"> </span>des <span class=\"_ _4\"> </span>r\u00e9sultats <span class=\"_ _4e\"> </span>des <span class=\"_ _4e\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es imputable au <span class=\"_ _2\"></span>Groupe est inclu<span class=\"_ _3\"></span>se s\u00e9par\u00e9ment <span class=\"_ _2\"></span>dans le compte <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>r\u00e9sultat <span class=\"_ _5\"> </span>consolid\u00e9 <span class=\"_ _5\"> </span>sous <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>rub<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ique <span class=\"_ _5\"> </span>\u00ab Quote-part <span class=\"_ _4e\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _6d\"> </span>b\u00e9n\u00e9fice/(perte) <span class=\"_ _4e\"> </span>des <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>oci<span class=\"_ _3\"></span>\u00e9t\u00e9s mises en \u00e9quivalence \u00bb. Les <span class=\"_ _26\"> </span>p<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>fits <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes <span class=\"_ _47\"> </span>r\u00e9sultant <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>transactions entre <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>investisseur <span class=\"_ _0\"></span>(ou <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> filiales <span class=\"_ _0\"></span>consolid\u00e9es) <span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> des <span class=\"_ _60\"> </span>entreprises <span class=\"_ _60\"> </span>associ\u00e9es <span class=\"_ _56\"> </span>sont <span class=\"_ _60\"> </span>\u00e9limin\u00e9s proportionnellement <span class=\"_ _56\"> </span>\u00e0 <span class=\"_ _56\"> </span>la <span class=\"_ _56\"> </span>participation <span class=\"_ _56\"> </span>de l\u2019investisseur dans l\u2019entreprise associ\u00e9e. &gt;&gt; En savoir plus sur les associ\u00e9s dans Note <span class=\"_ _0\"></span>5.<span class=\"_ _3\"></span>2<span class=\"ff36 fcd\"> </span>1.3.3 <span class=\"_ _23\"> </span>Entit\u00e9s contr\u00f4l\u00e9e<span class=\"_ _3\"></span>s  conjointemen<span class=\"_ _3\"></span>t Comme <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>entreprises <span class=\"_ _0\"></span>associ\u00e9es, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m\u00e9thode de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>se <span class=\"_ _6d\"> </span>en <span class=\"_ _4e\"> </span>\u00e9quivalence <span class=\"_ _6d\"> </span>est <span class=\"_ _6d\"> </span>utilis\u00e9e <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _6d\"> </span>les accords <span class=\"_ _0\"></span>de coentreprise du <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>qui sont c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ass\u00e9s comme des Joint ventures.   &gt;&gt; <span class=\"_ _0\"></span>En savoir <span class=\"_ _0\"></span>plus s<span class=\"_ _0\"></span>ur les c<span class=\"_ _0\"></span>oentreprises <span class=\"_ _0\"></span>dans la <span class=\"_ _0\"></span>note 5.2<span class=\"ff36 fcd\"> </span>1.3.4 <span class=\"_ _23\"> </span>Regroupement d\u2019entreprises et<span class=\"_ _3\"></span> traitement d<span class=\"lsbc\">es</span> goodwill ou d<span class=\"ls41\">es</span> goodwill n\u00e9gatifs  Les <span class=\"_ _5c\"> </span>regroupements <span class=\"_ _5c\"> </span>d\u2019entreprises <span class=\"_ _23\"> </span>sont <span class=\"_ _5c\"> </span>une transaction <span class=\"_ _27\"> </span>ou <span class=\"_ _26\"> </span>un <span class=\"_ _27\"> </span>au<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>\u00e9v<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>nement <span class=\"_ _27\"> </span>dans <span class=\"_ _26\"> </span>lequel <span class=\"_ _27\"> </span>un acqu\u00e9reur <span class=\"_ _27\"></span>obtient <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontr\u00f4le <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>ou <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>plusieurs entreprises. <span class=\"_ _46\"> </span>Une <span class=\"_ _5a\"> </span>entreprise <span class=\"_ _46\"> </span>est <span class=\"_ _46\"> </span>un <span class=\"_ _46\"> </span>ensemble d\u2019activit\u00e9s <span class=\"_ _5b\"> </span>et <span class=\"_ _5b\"> </span>d\u2019actifs <span class=\"_ _5b\"> </span>mis <span class=\"_ _5b\"> </span>en <span class=\"_ _5b\"> </span>oeuvre <span class=\"_ _5b\"> </span>et <span class=\"_ _5b\"> </span>g\u00e9r\u00e9s ensemble afi<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de fournir un <span class=\"_ _0\"></span>rendement<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ou tout autre avantage <span class=\"_ _2\"></span>\u00e9conomique <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>es <span class=\"_ _2c\"></span>investisseurs. <span class=\"_ _2\"></span>Dans <span class=\"_ _2\"></span>tous les <span class=\"_ _66\"> </span>regroupements <span class=\"_ _66\"> </span>d\u2019entreprises, <span class=\"_ _66\"> </span>une <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span>ntit\u00e9 (l\u2019acqu\u00e9reur) prend durablem<span class=\"_ _3\"></span>ent le contr\u00f4le d<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>une <span class=\"_ _3\"></span>ou de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>entit\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>entreprises <span class=\"_ _0\"></span>(la<span class=\"_ _0\"></span> ou<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>entit\u00e9s acquises). Tous <span class=\"_ _26\"> </span>les <span class=\"_ _27\"> </span>re<span class=\"_ _0\"></span>gr<span class=\"_ _3\"></span>oupements <span class=\"_ _26\"> </span>d\u2019entreprises <span class=\"_ _26\"> </span>(acquisitions d\u2019e<span class=\"ls1\">ntreprises) <span class=\"_ _48\"> </span>survenus <span class=\"_\"> </span>apr\u00e8s <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>1er <span class=\"_\"> </span>janv<span class=\"_ _3\"></span>ier <span class=\"_\"> </span>2004 </span>sont <span class=\"_ _0\"></span>comptabilis\u00e9s <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>la m\u00e9thode <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acquisition (\u00ab <span class=\"_ _26\"> </span>Purchase <span class=\"_ _26\"> </span>Method <span class=\"_ _26\"> </span>\u00bb).<span class=\"_ _0\"></span><span class=\"lsce\">  </span>L\u2019acqu\u00e9reur <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>\u00e9term<span class=\"_ _3\"></span>ine <span class=\"_ _26\"> </span>le co\u00fbt <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>regroupement <span class=\"_ _5b\"> </span>d\u2019entreprises <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>date d\u2019acquisition <span class=\"_ _0\"></span>(la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>laquelle <span class=\"_ _0\"></span>l\u2019acqu\u00e9reur <span class=\"_ _1\"></span>prend <span class=\"_ _0\"></span>le contr\u00f4le <span class=\"_\"> </span>des <span class=\"_\"> </span>actifs <span class=\"_\"> </span>nets <span class=\"_\"> </span>de <span class=\"_\"> </span>l\u2019entit\u00e9 <span class=\"_\"> </span>acquise) <span class=\"_\"> </span>et <span class=\"_\"> </span>le compare <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>juste <span class=\"_ _27\"></span>valeur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>passifs <span class=\"_ _27\"></span>nets identifiables <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l\u2019entit\u00e9 <span class=\"_ _4\"> </span>acquise. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>goodwill <span class=\"_ _4\"> </span>est initialement <span class=\"_ _1\"></span>\u00e9valu\u00e9 <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>l'exc\u00e9dent <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la contrepartie <span class=\"_ _47\"> </span>transf\u00e9<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>e <span class=\"_ _47\"> </span>et <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>juste <span class=\"_ _48\"> </span>valeur <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>la par<span class=\"ls1\">ticipation <span class=\"_ _11\"> </span>minoritaire <span class=\"_ _66\"> </span>sur <span class=\"_ _15\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>ctif<span class=\"_ _3\"></span>s <span class=\"_ _11\"> </span>ne<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s </span>identifiables <span class=\"_ _1\"></span>acquis <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>passifs <span class=\"_ _0\"></span>assum\u00e9s. <span class=\"_ _1\"></span>Si <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ette contrepartie est <span class=\"_ _0\"></span>inf\u00e9r<span class=\"_ _3\"></span>ieure \u00e0 <span class=\"_ _0\"></span>la juste valeur des actifs nets <span class=\"_ _46\"> </span>de <span class=\"_ _5a\"> </span>la <span class=\"_ _46\"> </span>filiale <span class=\"_ _5a\"> </span>acquise, <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>diff\u00e9rence <span class=\"_ _46\"> </span>est comptabilis\u00e9e en r\u00e9sultat. <span class=\"ls5f\">  </span> Les <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _1\"></span>li\u00e9s <span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>pris <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>charges au <span class=\"_ _26\"> </span>fur <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>mesure<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qu\u2019ils <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>engag\u00e9s. <span class=\"_ _26\"> </span>Les <span class=\"_ _26\"> </span>actifs identifiables <span class=\"_ _2\"></span>acquis <span class=\"_ _3\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ass<span class=\"_ _3\"></span>ifs <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>passifs <span class=\"_ _2\"></span>\u00e9ventuels assum\u00e9s <span class=\"_ _d\"> </span>dans <span class=\"_ _d\"> </span>le <span class=\"_ _4f\"> </span>cadre <span class=\"_ _d\"> </span>d\u2019un <span class=\"_ _d\"> </span>regroupement d\u2019entreprises <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>\u00e9valu\u00e9s <span class=\"_ _47\"> </span>initialement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>leur <span class=\"_ _26\"> </span>j<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ste va<span class=\"ls1\">leur \u00e0 la date d\u2019acquisition.  </span>Toute <span class=\"_ _d\"> </span>contrepartie <span class=\"_ _d\"> </span>conditionnelle <span class=\"_ _d\"> </span>devant <span class=\"_ _d\"> </span>\u00eatre transf\u00e9r\u00e9e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span><span class=\"lscf\">le</span> <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>comptabilis<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>juste valeur <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _4e\"> </span>date <span class=\"_ _4e\"> </span>d\u2019acquisition. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>modifications ult\u00e9rieures <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _6d\"> </span>v<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span>ur <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6d\"> </span>contrepartie conditionnelle qui <span class=\"_ _2\"></span>est consid\u00e9e <span class=\"_ _2\"></span>comme un <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctif <span class=\"_ _2\"></span>ou un passif <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _11\"> </span>comptabilis\u00e9es <span class=\"_ _66\"> </span>en <span class=\"_ _11\"> </span>r\u00e9sultat. <span class=\"_ _44\"> </span>La contrepartie <span class=\"_ _4\"> </span>conditionnelle <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ass\u00e9e <span class=\"_ _4\"> </span>comme <span class=\"_ _4\"> </span>fonds propres <span class=\"_ _5b\"> </span>n\u2019est <span class=\"_ _50\"> </span>pas <span class=\"_ _5b\"> </span>r\u00e9\u00e9valu\u00e9e, <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>son <span class=\"_ _5b\"> </span>paiement ult\u00e9rieur est comptabilis\u00e9 dans les capitaux propres. Des <span class=\"_ _52\"> </span>r\u00e8gles <span class=\"_ _58\"> </span>similaires <span class=\"_ _52\"> </span>ont <span class=\"_ _58\"> </span>\u00e9t\u00e9 <span class=\"_ _52\"> </span>appliqu\u00e9e<span class=\"_ _0\"></span>s <span class=\"_ _58\"> </span>aux investissements <span class=\"_ _1\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>selon <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m\u00e9thode<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de la <span class=\"_ _4\"> </span>mise <span class=\"_ _4e\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6d\"> </span>\u00e9<span class=\"_ _0\"></span>quivalence, <span class=\"_ _4e\"> </span>sauf <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>tout <span class=\"_ _4\"> </span>goodwill r\u00e9sultant <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>investissements <span class=\"_ _27\"></span>est <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>nclus <span class=\"_ _1\"></span>dans <span class=\"_ _27\"></span>la valeur comptable de l\u2019investissement. Le <span class=\"_ _0\"></span>goodwill n\u00e9<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>atif <span class=\"_ _0\"></span>r\u00e9sultant de <span class=\"_ _0\"></span>ces <span class=\"_ _0\"></span>investissements est i<span class=\"_ _0\"></span>nclu<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>dans la <span class=\"_ _0\"></span>d\u00e9terminatio<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>part de l\u2019<span class=\"_ _0\"></span>entit<span class=\"_ _3\"></span>\u00e9 dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>b\u00e9n\u00e9fice <span class=\"_ _2\"></span>ou <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>pe<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>te <span class=\"_ _2\"></span>de l\u2019e<span class=\"_ _3\"></span>ntit\u00e9 <span class=\"_ _3\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _2\"></span>au cours <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>p\u00e9riode pendant <span class=\"_ _2\"></span>laquelle <span class=\"_ _2\"></span>l\u2019investissement est acquis. Le <span class=\"_ _4f\"> </span>goodwill <span class=\"_ _53\"> </span>n\u2019est <span class=\"_ _53\"> </span>pas <span class=\"_ _4f\"> </span>amorti, <span class=\"_ _53\"> </span>mais <span class=\"_ _4f\"> </span>soumis anuellement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>test <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>perte <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>(o<span class=\"_ _0\"></span>u <span class=\"_ _26\"> </span>plus fr\u00e9quemment <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>les <span class=\"_ _5\"> </span>circonstances <span class=\"_ _5\"> </span>l\u2019imposent). <span class=\"_ _5\"> </span>Le goodwill n\u00e9gatif est comptabilis\u00e9 comme b\u00e9n\u00e9fice. Au <span class=\"_ _49\"> </span>cas <span class=\"_ _51\"> </span>par <span class=\"_ _49\"> </span>cas, <span class=\"_ _49\"> </span>le <span class=\"_ _49\"> </span>Groupe <span class=\"_ _51\"> </span>comptabilise <span class=\"_ _49\"> </span>toute participation <span class=\"_ _5b\"> </span>ne <span class=\"_ _5b\"> </span>donnant <span class=\"_ _5b\"> </span>pas <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>contr\u00f4le <span class=\"_ _5b\"> </span>dans l'entreprise <span class=\"_ _2\"></span>acquise <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>aleur, <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>part proportionnelle <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la participation <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>donnant <span class=\"_ _0\"></span>pas le contr\u00f4le dans les actifs nets de l'entreprise acquise. &gt;&gt; En savoir plus sur Goodwill dans Note 7.1<span class=\"ff36 fcd\"> </span>1.3.5 <span class=\"_ _23\"> </span>Acquisition de participation<span class=\"_ _3\"></span>s ne donnant pas le contr\u00f4le  L\u2019exc\u00e9dent <span class=\"_ _66\"> </span>entre <span class=\"_ _11\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>co\u00fbt <span class=\"_ _66\"> </span>d\u2019acquisition <span class=\"_ _66\"> </span>des participations <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>donnant <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>contr\u00f4le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>solde des <span class=\"_ _27\"> </span>participations <span class=\"_ _27\"> </span>ne <span class=\"_ _26\"> </span>donnant <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>le <span class=\"_ _26\"> </span>contr\u00f4le <span class=\"_ _27\"></span>dans l\u2019\u00e9tat de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>situations financi\u00e8res <span class=\"_ _2\"></span>est d\u00e9duit <span class=\"_ _3\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>fonds propres (\u00ab mod\u00e8le de l\u2019entit\u00e9 \u00e9conomique \u00bb). 1.3.6 <span class=\"_ _23\"> </span>Conversion des \u00e9ta<span class=\"_ _3\"></span>ts financiers des<span class=\"_ _3\"></span> op\u00e9rations \u00e9trang\u00e8res Les \u00e9tats financiers<span class=\"_ _0\"></span> des entit\u00e9s du Groupe so<span class=\"_ _0\"></span>nt \u00e9valu\u00e9s <span class=\"_ _55\"> </span>en <span class=\"_ _48\"> </span>utilisant <span class=\"_ _55\"> </span>leur <span class=\"_ _48\"> </span>devise <span class=\"_ _55\"> </span>fonctionnelle,<span class=\"_ _0\"></span> qui <span class=\"_ _5c\"> </span>est <span class=\"_ _23\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>devise <span class=\"_ _5c\"> </span>de <span class=\"_ _5c\"> </span>l'environnemen<span class=\"_ _0\"></span>t \u00e9conomique <span class=\"_ _0\"></span>primaire <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>lequel <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>op\u00e8rent<span class=\"_ _0\"></span> et qui correspon<span class=\"_ _0\"></span>d pour la plupart<span class=\"_ _0\"></span> d'entre elles \u00e0 leur devise locale.<span class=\"_ _0\"></span> Tous <span class=\"_\"> </span>les <span class=\"_\"> </span>actifs<span class=\"_ _0\"></span> <span class=\"_\"> </span>(goodwill <span class=\"_\"> </span>compris) <span class=\"_ _5\"> </span>et<span class=\"_ _0\"></span> <span class=\"_\"> </span>passifs mon\u00e9taires <span class=\"_ _1\"></span><span class=\"ls96\">que</span> <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>on\u00e9taires <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>convertis au <span class=\"_ _2\"></span>taux de <span class=\"_ _2\"></span>cl\u00f4ture. Le<span class=\"_ _3\"></span>s revenus <span class=\"_ _2\"></span>et l<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>d\u00e9penses<span class=\"_ _0\"></span> sont <span class=\"_ _5b\"> </span>convertis<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>au <span class=\"_ _5b\"> </span>taux <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>date <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> transaction <span class=\"_ _26\"> </span>(taux <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>change <span class=\"_ _26\"> </span>histor<span class=\"_ _0\"></span>ique) <span class=\"_ _27\"></span>ou <span class=\"_ _47\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> taux moyen <span class=\"ls96\">du<span class=\"_ _0\"></span></span> mois Sauf pour les op\u00e9rati<span class=\"_ _0\"></span>ons \u00e0 l\u2019\u00e9tranger <span class=\"_ _64\"> </span>dans <span class=\"_ _63\"> </span>des <span class=\"_ _64\"> </span>\u00e9conomies hyperinflationnistes<span class=\"_ _0\"></span>. Les <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>iff\u00e9rences <span class=\"_ _2\"></span>r\u00e9su<span class=\"_ _0\"></span>ltant <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>conversi<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>\u00e0 ces diff\u00e9rents taux<span class=\"_ _0\"></span> sont co<span class=\"_ _0\"></span>mptabilis\u00e9es d<span class=\"_ _0\"></span>irectement dans <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>apitaux <span class=\"_ _2\"></span>pro<span class=\"_ _0\"></span>pres <span class=\"_ _2\"></span>au titre <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>\u00ab<span class=\"_ _0\"></span>\u00c9carts <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> conversion\u00bb et <span class=\"_ _2\"></span>n\u2019ont pas <span class=\"_ _2\"></span>d\u2019<span class=\"_ _0\"></span>impact <span class=\"_ _2\"></span>sur le <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>mpte de r\u00e9sultat. Les <span class=\"_ _1\"></span>principaux <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>change <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>rapport <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span> EUR <span class=\"_ _27\"></span>u<span class=\"_ _0\"></span>tilis\u00e9s <span class=\"_ _27\"></span>sont <span class=\"_ _26\"> </span>mention<span class=\"_ _0\"></span>n\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>t<span class=\"_ _0\"></span>ableau ci<span class=\"ls1\">-dessous:</span>Taux de cl\u00f4ture au<span class=\"_ _0\"></span> 31 Taux de cl\u00f4ture au<span class=\"_ _0\"></span> 31 D\u00e9cembre 2021<span class=\"_ _0\"></span> Taux moyen annue<span class=\"_ _0\"></span>l 2021 D\u00e9cembre 2022<span class=\"_ _0\"></span> Taux moyen annue<span class=\"_ _0\"></span>l 2022 USD 1,1326 1,1831 1,0666 1,0541 SEK<span class=\"ls1\"> </span>10,2503 10,1420 11,1218 10,6256 CNY<span class=\"ls1\"> </span>7,1947 7,6318 7,3582 7,0768 INR 84,2292 87,3256 88,1710 82,5729 RUB<span class=\"ls1\"> </span>85,3004 87,1639 78,8640 73,8896 JPY  130,3800 129,8215 140,6600 137,9390 CAD<span class=\"ls1\"> </span>1,4393 1,4829 1,4440 1,3703 GBP 0,8403 0,8598 0,8869 0,8524 ARS<span class=\"ls1\">  </span>116,4634 112,2964 189,0702 155,7788 THB  37,6530 37,7450 36,8350 36,7956 SGD 1,5279 1,5906 1,4300 1,4516 EGP 17,7837 18,5345 26,4505 20,1267 TWD 31,4035 33,0330 32,8278 31,3239 KRW<span class=\"ls1\"> </span>1 346,3800 1 352,5865 1 344,0900 1 356,7687 GEL 3,4820 3,7816 2,8458 3,0473 1.4. <span class=\"_ _8d\"> </span>IMMOBILISATIONS INCORPORELLES Une <span class=\"_ _72\"> </span>immobilisation<span class=\"_ _0\"></span> <span class=\"_ _8e\"> </span>incorporelle <span class=\"_ _72\"> </span>est<span class=\"_ _0\"></span> comptabilis\u00e9e lors<span class=\"_ _0\"></span>que (1)<span class=\"_ _66\"> </span>Cette <span class=\"_ _0\"></span>immobilisatio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>identifiable, <span class=\"_ _0\"></span>c\u2019est-\u00e0-dire <span class=\"_ _55\"> </span>lorsqu\u2019elle <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>ali\u00e9n<span class=\"_ _0\"></span>able <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>elle <span class=\"_ _48\"> </span>peu<span class=\"_ _0\"></span>t\u00eatre <span class=\"_ _4e\"> </span>vendue, <span class=\"_ _4e\"> </span>transf\u00e9r\u00e9<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ou <span class=\"_ _4e\"> </span>c\u00e9d\u00e9e <span class=\"_ _4e\"> </span>s<span class=\"_ _0\"></span>ouslicence) <span class=\"_ _4e\"> </span>o<span class=\"_ _0\"></span>u <span class=\"_ _4e\"> </span>lorsqu\u2019<span class=\"_ _0\"></span>elle <span class=\"_ _4e\"> </span>r\u00e9sulte <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>droitscontractuels ou d\u2019autres dr<span class=\"_ _0\"></span>oits l\u00e9gaux;(2)<span class=\"_ _66\"> </span>Qu\u2019il est <span class=\"_ _2\"></span>prob<span class=\"_ _0\"></span>able <span class=\"_ _2\"></span>que les futurs <span class=\"_ _2\"></span>av<span class=\"_ _0\"></span>antages\u00e9conomiques <span class=\"_ _69\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _69\"> </span> <span class=\"_ _59\"> </span>par <span class=\"_ _59\"> </span>cetteimmobilisation reviendr<span class=\"_ _0\"></span>ont \u00e0 IBA;(3)<span class=\"_ _66\"> </span>IBA peut contr\u00f4ler <span class=\"_ _0\"></span>la ressource; et(4)<span class=\"_ _66\"> </span>le <span class=\"_ _47\"> </span>co<span class=\"_ _0\"></span>\u00fbt <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>cett<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>immobilisation<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>peut <span class=\"_ _47\"> </span>\u00eatr<span class=\"_ _0\"></span>emesur\u00e9 de mani\u00e8re f<span class=\"_ _0\"></span>iable.Les <span class=\"_ _74\"> </span>immobilisations <span class=\"_ _74\"> </span>incorporelles <span class=\"_ _74\"> </span>sont comptabilis\u00e9es <span class=\"_ _3\"></span>au <span class=\"_ _2\"></span>co\u00fb<span class=\"_ _0\"></span>t <span class=\"_ _2\"></span>d\u2019acquisition diminu\u00e9 <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> tout amortissement cumul\u00e9 et<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"lsa0\">de<span class=\"ls1\"> toute perte de </span></span>valeur cumul\u00e9e.<span class=\"_ _0\"></span> Le <span class=\"_ _15\"> </span>co\u00fbt <span class=\"_ _15\"> </span>compre<span class=\"_ _0\"></span>nd <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>jus<span class=\"_ _0\"></span>te <span class=\"_ _57\"> </span>va<span class=\"_ _0\"></span>leu<span class=\"_ _3\"></span>r <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e l\u2019investissement <span class=\"_ _56\"> </span>c<span class=\"_ _0\"></span>onsenti <span class=\"_ _56\"> </span>pour <span class=\"_ _56\"> </span>acqu\u00e9ri<span class=\"_ _0\"></span>r l\u2019<span class=\"ls1\">immobilisati<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>ainsi <span class=\"_ _53\"> </span>que <span class=\"_ _4f\"> </span>tous <span class=\"_ _53\"> </span>les <span class=\"_ _53\"> </span>co\u00fbts </span>directement <span class=\"_\"> </span>imp<span class=\"_ _0\"></span>utables <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>transact<span class=\"_ _0\"></span>ion, <span class=\"_\"> </span>tels que <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>frais <span class=\"_ _1\"></span>pro<span class=\"_ _0\"></span>fessionnels<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>applicables <span class=\"_ _1\"></span>ou <span class=\"_ _27\"></span>les taxes non remboursab<span class=\"_ _0\"></span>les. Les c<span class=\"_ _0\"></span>o\u00fbts indirects <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>que les <span class=\"_ _1\"></span>frais g<span class=\"_ _0\"></span>\u00e9n\u00e9raux sont <span class=\"_ _5f\"> </span><span class=\"ls96\">ex</span>clus. <span class=\"_ _54\"> </span>Les <span class=\"_ _5f\"> </span>d\u00e9penses<span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>r<span class=\"_ _0\"></span>econnues auparavant <span class=\"_ _46\"> </span>comme <span class=\"_ _46\"> </span>charges <span class=\"_ _46\"> </span>ne <span class=\"_ _7\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _7\"> </span>pas incluses dans le co\u00fbt d<span class=\"_ _0\"></span>e l\u2019immobilisation.<span class=\"_ _0\"></span> Les <span class=\"_ _27\"></span>co\u00fbts <span class=\"_ _26\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _26\"> </span><span class=\"ls96\">par</span> <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>phase <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>r<span class=\"_ _0\"></span>echerche d\u2019un <span class=\"_ _4e\"> </span>proj<span class=\"_ _0\"></span>et <span class=\"_ _4e\"> </span>inter<span class=\"_ _0\"></span>ne <span class=\"_ _4e\"> </span>sont <span class=\"_ _4\"> </span>pris <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> r\u00e9sultat au <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mesure qu\u2019ils sont encourus.<span class=\"_ _0\"></span> Les <span class=\"_ _4f\"> </span>co\u00fbts <span class=\"_ _d\"> </span>engendr\u00e9s <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>la <span class=\"_ _4f\"> </span>phase <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>e d\u00e9veloppement <span class=\"_\"> </span>d\u2019un <span class=\"_\"> </span>projet <span class=\"_ _55\"> </span>interne <span class=\"_\"> </span>(projet <span class=\"_\"> </span>de d\u00e9veloppement de produits ou projet d<span class=\"_ _0\"></span>\u2019 IT) sont comptabilis\u00e9s <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>tant <span class=\"_ _26\"> </span>qu\u2019immo<span class=\"_ _0\"></span>bilisation <span class=\"_ _27\"></span>si <span class=\"_ _47\"> </span>IBA est en <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>d\u2019\u00e9tablir : <span class=\"_ _0\"></span>la faisabil<span class=\"_ _0\"></span>it\u00e9 technique<span class=\"_ _0\"></span> du <span class=\"_ _26\"> </span>projet,<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>son <span class=\"_ _47\"> </span>intention <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>me<span class=\"_ _0\"></span>ner <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>bien<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span><span class=\"ls9d\">le<span class=\"ls46\">s </span></span>d\u00e9veloppements<span class=\"_ _0\"></span>, <span class=\"_ _66\"> </span>comme<span class=\"_ _0\"></span>nt <span class=\"_ _66\"> </span>l\u2019immobilisat<span class=\"_ _0\"></span>ion incorporel <span class=\"_ _5a\"> </span>g\u00e9n\u00e9rer<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>d\u2019\u00e9ventuels <span class=\"_ _53\"> </span>avantages \u00e9conomiques <span class=\"_ _1\"></span>futur<span class=\"ls67\">s <span class=\"_ _0\"></span></span>(par <span class=\"_ _1\"></span>exemple <span class=\"ls9e\">: <span class=\"_ _1\"></span></span> <span class=\"_ _0\"></span>l\u2019existence<span class=\"_ _0\"></span> d\u2019un <span class=\"_ _57\"> </span>march\u00e9 <span class=\"_ _57\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>produit <span class=\"_ _15\"> </span><span class=\"ls96\">de <span class=\"_ _57\"> </span></span>cet<span class=\"_ _0\"></span>te immobilisation <span class=\"_ _d\"> </span>incorporel <span class=\"_ _d\"> </span>elle-m\u00eame), <span class=\"_ _d\"> </span> <span class=\"_ _4f\"> </span>la disponibilit\u00e9 <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _58\"> </span>ressour<span class=\"_ _0\"></span>ces <span class=\"_ _58\"> </span>permettant <span class=\"_ _52\"> </span>de mener <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bien <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d\u00e9vel<span class=\"_ _0\"></span>oppement <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 \u00e0 <span class=\"_ _4\"> </span>mesurer <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>mani\u00e8re <span class=\"_ _4\"> </span>fiable <span class=\"_ _51\"> </span>les <span class=\"_ _4\"> </span>d\u00e9penses<span class=\"_ _0\"></span> imputables. Les <span class=\"_ _47\"> </span>fra<span class=\"_ _0\"></span>is <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>m<span class=\"_ _0\"></span>aintenance <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>mises <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>j<span class=\"_ _0\"></span>our mineures <span class=\"_ _0\"></span>dont <span class=\"_ _0\"></span>l\u2019objectif <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mainte<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span> (p<span class=\"_ _0\"></span>lut\u00f4t qu<span class=\"ls1\">\u2019augmenter) <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>niveau <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>performa<span class=\"_ _0\"></span>nce <span class=\"_ _6d\"> </span>de </span>l\u2019<span class=\"ls1\">immobilisati<span class=\"_ _0\"></span>on, <span class=\"_ _5a\"> </span>sont <span class=\"_ _53\"> </span>pr<span class=\"_ _0\"></span>is <span class=\"_ _53\"> </span>en <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span> </span>r\u00e9sultats <span class=\"_ _52\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _52\"> </span>fur <span class=\"_ _52\"> </span>et <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>mesure <span class=\"_ _52\"> </span>qu\u2019ils <span class=\"_ _7\"> </span>sont en<span class=\"ls1\">courus. </span>Les crit\u00e8res <span class=\"_ _2\"></span>de comptabilisation susmentionn\u00e9s<span class=\"_ _0\"></span> sont <span class=\"_ _5b\"> </span>assez <span class=\"_ _5b\"> </span>str<span class=\"_ _0\"></span>icts <span class=\"_ _50\"> </span>et <span class=\"_ _58\"> </span>sont <span class=\"_ _5b\"> </span>appliqu\u00e9s <span class=\"_ _5b\"> </span>avec<span class=\"_ _0\"></span> prudence.  Le <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _48\"> </span>des <span class=\"_ _55\"> </span>immobilisations<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>incorporelles <span class=\"_ _55\"> </span>est allou\u00e9 <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>mani\u00e8re <span class=\"_\"> </span>syst\u00e9matique <span class=\"_\"> </span>sur <span class=\"_\"> </span>toute <span class=\"_\"> </span>la dur\u00e9e <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019utilit\u00e9 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019immobi<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sation en <span class=\"_ _2\"></span>applicant<span class=\"_ _0\"></span> la m\u00e9thode lin\u00e9aire.<span class=\"_ _0\"></span> Les dur\u00e9es de vie <span class=\"lsa0\">d\u2019</span>utilit\u00e9 a<span class=\"_ _0\"></span>pplicables sont :<span class=\"_ _0\"></span> IMMOBILISATION INCO<span class=\"_ _0\"></span>RPORELLES<span class=\"_ _0\"></span> DUREE D'UTILITE<span class=\"_ _0\"></span> 3 ans, sauf si une <span class=\"_ _0\"></span>dur\u00e9e d'utilisation plus lon<span class=\"_ _0\"></span>gue est justifi\u00e9e  Co\u00fbts de d\u00e9velop<span class=\"_ _0\"></span>pement du produit <span class=\"_ _0\"></span> (n'exc\u00e9dant toutefoi<span class=\"_ _0\"></span>s pas 5 ans) Co\u00fbts de d\u00e9velop<span class=\"_ _0\"></span>pement informatique pour le<span class=\"_ _0\"></span>s principaux logiciels (p. ex<span class=\"_ _0\"></span>. ERP). 5 ans, sauf si un d<span class=\"_ _0\"></span>ur\u00e9e d'utilisation plus lon<span class=\"_ _0\"></span>gue est justifi\u00e9e  Autres logiciels <span class=\"_ _0\"></span> 3 ans Concessions, breve<span class=\"_ _0\"></span>ts, licences, savoir-<span class=\"_ _0\"></span>fair<span class=\"_ _3\"></span>e, marqu<span class=\"_ _0\"></span>es et autres droits similaires. 3 ans, sauf si une <span class=\"_ _0\"></span>dur\u00e9e d'utilit\u00e9 plus lo<span class=\"_ _0\"></span>ngue est justifi\u00e9e<span class=\"_ _0\"></span> L\u2019amortissement <span class=\"_ _4\"> </span>ne <span class=\"_ _4\"> </span>co<span class=\"_ _0\"></span>mmence <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>lorsque l\u2019<span class=\"ls1\">immobilis\u00e9 <span class=\"_ _46\"> </span>est <span class=\"_ _46\"> </span>disponible <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _7\"> </span>l\u2019us<span class=\"_ _0\"></span>age, <span class=\"_ _46\"> </span>par </span>exemple <span class=\"_ _1\"></span>lorsqu\u2019il <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>trouve <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019emplacement <span class=\"_ _1\"></span>et dans <span class=\"_ _5b\"> </span>les <span class=\"_ _5b\"> </span>conditions <span class=\"_ _5b\"> </span>n\u00e9cessaires <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>qu\u2019il puisse <span class=\"_ _0\"></span>fonctionner <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mani\u00e8re <span class=\"_ _0\"></span>pr\u00e9vu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>la Direction <span class=\"_ _4\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _4\"> </span>d\u2019obtenir <span class=\"_ _51\"> </span>une <span class=\"_ _51\"> </span>corres<span class=\"_ _0\"></span>pondance appropri\u00e9e des co<span class=\"_ _0\"></span>\u00fbts et des recettes. Le <span class=\"_ _55\"> </span>Groupe <span class=\"_\"> </span>ne <span class=\"_\"> </span>dispose <span class=\"_\"> </span>pas <span class=\"_\"> </span>d\u2019immobilisation<span class=\"ls46\">s </span>incorporelles <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dur\u00e9e <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>utilit\u00e9 <span class=\"_ _0\"></span>illimit\u00e9e <span class=\"_ _1\"></span>pour<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ses activit\u00e9s poursuivies.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _50\"> </span>En <span class=\"_ _5b\"> </span>savoir <span class=\"_ _50\"> </span>plus <span class=\"_ _50\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _50\"> </span>les <span class=\"_ _50\"> </span>immobilisatio<span class=\"_ _0\"></span>ns </span>incorporelles dans la<span class=\"_ _0\"></span> note 7 1.5. <span class=\"_ _8d\"> </span>IMMOBILISATIONS CORPORELLES Les <span class=\"_ _75\"> </span>immobilisations <span class=\"_ _17\"> </span>corporelles <span class=\"_ _75\"> </span>sont enregistr\u00e9es <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>d\u2019acquisition <span class=\"_ _47\"> </span>diminu\u00e9 <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e  tout amortissement cumul\u00e9 et de toute perte de<span class=\"_ _0\"></span> valeur cumul\u00e9e.  Le <span class=\"_ _15\"> </span>co\u00fbt <span class=\"_ _15\"> </span>compre<span class=\"_ _0\"></span>nd <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>juste <span class=\"_ _15\"> </span>valeur<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>de<span class=\"_ _0\"></span> l\u2019investissement <span class=\"_ _56\"> </span>c<span class=\"_ _0\"></span>onsenti <span class=\"_ _56\"> </span>pour <span class=\"_ _56\"> </span>acqu\u00e9rir<span class=\"_ _0\"></span> l\u2019immobilisation <span class=\"_ _48\"> </span>(net <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>tout <span class=\"_ _48\"> </span>ra<span class=\"_ _0\"></span>bais) <span class=\"_ _47\"> </span>ainsi <span class=\"_ _48\"> </span>que<span class=\"_ _0\"></span>  tous <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>fr<span class=\"_ _0\"></span>ais <span class=\"_\"> </span>directeme<span class=\"_ _0\"></span>nt <span class=\"_\"> </span>li\u00e9s <span class=\"_\"> </span>\u00e0 <span class=\"_ _6d\"> </span>la <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>ise <span class=\"_\"> </span>en service <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>l'immob<span class=\"_ _0\"></span>ilisation <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>l\u2019usage <span class=\"_ _1\"></span>auquel elle <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>destin\u00e9e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(taxes <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>droits <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019importation inclus).  Les frais <span class=\"_ _0\"></span>directement <span class=\"_ _0\"></span>imputables <span class=\"_ _0\"></span>sont les <span class=\"_ _0\"></span>co\u00fbts engendr\u00e9s <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>pr\u00e9paration <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>site, <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2c\"></span>livraison<span class=\"_ _0\"></span> et <span class=\"_ _6f\"> </span>l\u2019insta<span class=\"_ _0\"></span>ll<span class=\"_ _3\"></span>ation, <span class=\"_ _23\"> </span>les <span class=\"_ _23\"> </span>frais <span class=\"_ _23\"> </span>professionne<span class=\"_ _0\"></span>ls applicables <span class=\"_ _46\"> </span>ainsi <span class=\"_ _46\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _46\"> </span>co\u00fbt <span class=\"_ _46\"> </span>estim\u00e9 <span class=\"_ _46\"> </span>du<span class=\"_ _0\"></span> d\u00e9mant\u00e8lement <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>l\u2019immobilisatio<span class=\"_ _0\"></span>n, <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>son<span class=\"_ _0\"></span> enl\u00e8vement <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>emise <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>\u00e9t<span class=\"_ _0\"></span>at <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>u <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ite <span class=\"_ _2\"></span>(dans la <span class=\"_ _4\"> </span>mesure <span class=\"_ _49\"> </span>o\u00f9 <span class=\"_ _4\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>tel <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _4\"> </span>est <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9 comme une provision).<span class=\"_ _0\"></span> Chaque <span class=\"_ _26\"> </span>partie<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>d\u2019une <span class=\"_ _26\"> </span>immobilisat<span class=\"_ _0\"></span>ion <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>orporelle ayant <span class=\"_ _48\"> </span>un <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _55\"> </span>significatif <span class=\"_ _55\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>au <span class=\"_ _55\"> </span>co\u00fbt total <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019\u00e9l\u00e9m<span class=\"_ _0\"></span>ent <span class=\"_ _27\"></span>es<span class=\"_ _0\"></span>t <span class=\"_ _26\"></span>amortie <span class=\"_ _26\"> </span>s\u00e9par\u00e9men<span class=\"_ _0\"></span>t <span class=\"_ _26\"> </span>sur toute <span class=\"_ _5b\"> </span>sa <span class=\"_ _5b\"> </span> <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _58\"> </span>d\u2019utilit\u00e9 <span class=\"_ _5b\"> </span>en <span class=\"_ _5b\"> </span>appl<span class=\"_ _0\"></span>iquant <span class=\"_ _5b\"> </span>la m\u00e9thode <span class=\"_ _0\"></span>lin\u00e9aire. <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>amortissable <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t le <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>d\u2019acquis<span class=\"_ _0\"></span>ition, <span class=\"_ _47\"> </span>sauf <span class=\"_ _48\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>v\u00e9hicules.<span class=\"_ _0\"></span> Pour ces <span class=\"_ _0\"></span>derniers, i<span class=\"_ _0\"></span>l s\u2019agit <span class=\"_ _0\"></span>du co\u00fbt <span class=\"_ _0\"></span>d\u2019acquisition diminu\u00e9 <span class=\"_ _6f\"> </span>de <span class=\"_ _6f\"> </span> <span class=\"_ _6f\"> </span>la <span class=\"_ _6f\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _44\"> </span>r\u00e9s<span class=\"_ _0\"></span>idu<span class=\"_ _3\"></span>elle <span class=\"_ _6f\"> </span>de l\u2019immobilisation au t<span class=\"_ _0\"></span>erme de sa dur\u00e9e d\u2019utilit\u00e9.<span class=\"_ _0\"></span> Les <span class=\"_ _6d\"> </span>co\u00fbts <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>r\u00e9paration <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>maintenance<span class=\"_ _0\"></span> destin\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>restaur<span class=\"_ _0\"></span>er <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>am\u00e9liorer <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span>  niveau de <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>de l\u2019immobilisation <span class=\"_ _0\"></span>sont pris en r\u00e9sultat \u00e0 mesure <span class=\"_ _0\"></span>qu\u2019ils sont encourus.<span class=\"_ _0\"></span> Les dur\u00e9es d\u2019utilit\u00e9 app<span class=\"_ _0\"></span>licables sont :<span class=\"_ _0\"></span> IMMOBILISATION CO<span class=\"_ _0\"></span>RPORELLES<span class=\"_ _0\"></span> DUREE D'UTILITE<span class=\"_ _0\"></span> Terrain Non d\u00e9pr\u00e9ci\u00e9 Construction bure<span class=\"_ _0\"></span>au 33 ans Immeuble de bure<span class=\"_ _0\"></span>aux 33 ans 15 ans, sauf en c<span class=\"_ _0\"></span>as de circonstances sp\u00e9cifiqu<span class=\"_ _0\"></span>es rare ou une Cyclotrons et cham<span class=\"_ _0\"></span>bres fortes diff\u00e9rence de dur\u00e9<span class=\"_ _0\"></span>e d'utilit\u00e9 est justifi\u00e9e<span class=\"_ _0\"></span> Equipement de la<span class=\"_ _0\"></span>boratoire 5 ans Autre Equipement t<span class=\"_ _0\"></span>echnique 5 \u00e0 10 ans Mat\u00e9riel informati<span class=\"_ _0\"></span>que 3 \u00e0 5 ans (5 ans po<span class=\"_ _0\"></span>ur les grands ordina<span class=\"_ _0\"></span>teurs centraux) Mobilier et \u00e9quipem<span class=\"_ _0\"></span>ents 5 \u00e0 10 ans Mat\u00e9riel roulant<span class=\"_ _0\"></span> 2 \u00e0 5 ans &gt;&gt;<span class=\"ls1\"> Pour en savoir plus sur les<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>mmobilisations c<span class=\"_ _0\"></span>orporelles, consultez la note <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span><span class=\"ff36 fcd\"> </span></span>1.6. <span class=\"_ _8d\"> </span>LOCATIONS Le <span class=\"_ _47\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _47\"> </span>\u00e9va<span class=\"_ _0\"></span>lue <span class=\"_ _48\"> </span><span class=\"lsa0\">au</span> <span class=\"_ _47\"> </span>d\u00e9b<span class=\"_ _0\"></span>ut <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>si <span class=\"_ _48\"> </span>u<span class=\"_ _0\"></span>n contrat <span class=\"_ _2\"></span>est <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>contrat <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>loc<span class=\"_ _0\"></span>ation. <span class=\"_ _2\"></span>Autrement <span class=\"_ _2\"></span>dit,<span class=\"_ _0\"></span> si <span class=\"_ _50\"> </span>le <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _50\"> </span>conf\u00e8re <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>droit <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>contr\u00f4ler l\u2019utilisation <span class=\"_ _5b\"> </span>d\u2019un <span class=\"_ _5b\"> </span>actif <span class=\"_ _5b\"> </span>identifi\u00e9 <span class=\"_ _5b\"> </span>pendant <span class=\"_ _5b\"> </span>une p\u00e9riode <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>t<span class=\"_ _0\"></span>emps <span class=\"_ _23\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _6f\"> </span>\u00e9change <span class=\"_ _5c\"> </span>d\u2019une contrepartie. 1.6.1 <span class=\"_ _23\"> </span>Groupe en tant que<span class=\"_ _2\"></span> locataire Le <span class=\"_ _5b\"> </span>Groupe <span class=\"_ _58\"> </span>applique <span class=\"_ _5b\"> </span>une <span class=\"_ _5b\"> </span>approche <span class=\"_ _5b\"> </span>unique <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> comptabilisation <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span>d\u2019\u00e9valuation <span class=\"_ _7\"> </span>pour <span class=\"_ _46\"> </span>tous <span class=\"_ _7\"> </span>les contrats <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>location, <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>l\u2019exception <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>contrats <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> location <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>court <span class=\"_ _48\"> </span>terme <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>contrats <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>location portant <span class=\"_ _47\"> </span>sur <span class=\"_ _48\"> </span>des <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>actifs <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>faible <span class=\"_ _47\"> </span>v<span class=\"_ _0\"></span>aleur. <span class=\"_ _26\"> </span>Le <span class=\"_ _48\"> </span>Groupe comptabilise <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>dettes <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>location <span class=\"_ _47\"> </span>pour <span class=\"_ _47\"> </span>effectuer des <span class=\"_ _1\"></span>paiements <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>d\u2019utilisation d\u2019actif repr\u00e9sentant <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>droit d\u2019ut<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>lisation d\u2019 <span class=\"_ _2\"></span>actifs sous-jacents. Droits d\u2019utilisati<span class=\"_ _3\"></span>on d\u2019actifs Le <span class=\"_ _5\"> </span>Groupe <span class=\"_\"> </span>comptabilise <span class=\"_ _5\"> </span>les <span class=\"_\"> </span>actifs<span class=\"_ _0\"></span> <span class=\"_\"> </span>li\u00e9s <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>x <span class=\"_ _5\"> </span>droits d\u2019utilisation \u00e0 <span class=\"_ _0\"></span>la date <span class=\"_ _0\"></span>de d\u00e9but du <span class=\"_ _0\"></span>contrat de location (c<span class=\"ls1\">\u2019est-\u00e0-dire <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>laquelle <span class=\"_ _1\"></span>l\u2019actif <span class=\"_ _1\"></span>sous-jacent <span class=\"_ _1\"></span>est </span>disponible). <span class=\"_ _5b\"> </span>Les <span class=\"_ _5b\"> </span>droits <span class=\"_ _50\"> </span>d\u2019utilis<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>tion <span class=\"_ _5b\"> </span>d\u2019actifs <span class=\"_ _5b\"> </span>sont \u00e9valu\u00e9s <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _1\"></span>diminu\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>amortissements <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t des <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la valeur <span class=\"_ _0\"></span>cumul\u00e9<span class=\"ls67\">s <span class=\"_ _0\"></span></span>et ajust\u00e9s <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de to<span class=\"_ _0\"></span>ute r\u00e9\u00e9valuation <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ocation. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>co\u00fbt <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>droit d\u2019utilisation <span class=\"_ _0\"></span>d\u2019actifs <span class=\"_ _0\"></span>comprend <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ntant <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>dettes de <span class=\"_ _51\"> </span>location <span class=\"_ _51\"> </span>comptabilis\u00e9es<span class=\"_ _0\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>co\u00fbt <span class=\"_ _51\"> </span>direct <span class=\"_ _51\"> </span>initial engag\u00e9 <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>paiements <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>location <span class=\"_ _27\"></span>effectu\u00e9s <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>la date <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _3\"></span>at <span class=\"_ _2\"></span>ou<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>avant, <span class=\"_ _2\"></span>moins <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _2c\"></span>i<span class=\"_ _0\"></span>ncitatifs \u00e0 la location re\u00e7us.  Les<span class=\"ls1\"> <span class=\"_ _1\"></span>droi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>d\u2019utilisation <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>actifs <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>amortis <span class=\"_ _27\"></span>selon <span class=\"_ _27\"></span>la </span>m\u00e9thode <span class=\"_ _1\"></span>lin\u00e9air<span class=\"ls22\">e <span class=\"_ _1\"></span></span>sur <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ourte <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntre <span class=\"_ _0\"></span>la <span class=\"_ _27\"></span>dur\u00e9e du <span class=\"_ _26\"> </span>contrat <span class=\"_ _26\"> </span><span class=\"ls22\">de</span> <span class=\"_ _27\"> </span>location <span class=\"_ _26\"> </span><span class=\"lsca\">ou<span class=\"_ _0\"></span></span> <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>dur\u00e9e <span class=\"_ _27\"> </span>d\u2019<span class=\"_ _0\"></span>utilit\u00e9 <span class=\"_ _27\"></span>estim\u00e9e des actifs. DROIT D'UTILISATIO<span class=\"_ _0\"></span>N D'ACTIFS Base de depreciation Terrain 99 ans Constructions<span class=\"_ _0\"></span> 1 \u00e0 15 ans Appartments 1 \u00e0 4 ans Machines 3 \u00e0 9 ans Mat\u00e9riel Roulant<span class=\"_ _0\"></span> 1 \u00e0 4 ans Mat\u00e9riel informati<span class=\"_ _0\"></span>que 1 \u00e0 5 ans V\u00e9los 3 ans Les<span class=\"ls1\"> droits d\u2019utilisation<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>des actifs font \u00e9galement<span class=\"_ _0\"></span> </span>l\u2019oject de perte de va<span class=\"_ _0\"></span>leur (voir note 1.7).<span class=\"_ _0\"></span> Dette de location Au <span class=\"_ _27\"></span>d\u00e9but <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>date <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>contrat <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>location, <span class=\"_ _27\"></span>l<span class=\"_ _0\"></span>e Groupe <span class=\"_ _51\"> </span>comptab<span class=\"_ _0\"></span>ilise <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>dettes <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>locatio<span class=\"_ _0\"></span>n \u00e9valu\u00e9es \u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _2\"></span>actu<span class=\"_ _0\"></span>elle <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>oyers <span class=\"_ _3\"></span>\u00e0 payer sur <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>dur\u00e9e <span class=\"_ _51\"> </span> <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>contra<span class=\"_ _0\"></span>t <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>ocation. <span class=\"_ _51\"> </span>Les<span class=\"_ _0\"></span> paiements <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>ocation <span class=\"_ _11\"> </span>comprenne<span class=\"_ _0\"></span>nt <span class=\"_ _11\"> </span>les paiements <span class=\"_ _0\"></span>fixes <span class=\"_ _0\"></span>(y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompris <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>paieme<span class=\"_ _0\"></span>nts <span class=\"_ _0\"></span>fixes en <span class=\"_ _2\"></span>su<span class=\"_ _0\"></span>bstance) <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>ins <span class=\"_ _2\"></span>les incitations <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la location \u00e0 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ecevoir, <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>paiements <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _0\"></span>vari<span class=\"_ _0\"></span>ables qui <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9pendent <span class=\"_ _1\"></span>d\u2019u<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>indice <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>d\u2019un <span class=\"_ _27\"></span>taux, <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> montants <span class=\"_ _52\"> </span>devant <span class=\"_ _52\"> </span>\u00eatre <span class=\"_ _7\"> </span>pay\u00e9s <span class=\"_ _52\"> </span>au <span class=\"_ _52\"> </span>titre <span class=\"_ _52\"> </span>des garanties <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>valeur <span class=\"_ _52\"> </span>r\u00e9sidue<span class=\"_ _0\"></span>ll<span class=\"_ _3\"></span>e. <span class=\"_ _52\"> </span>Les <span class=\"_ _58\"> </span>loyers<span class=\"_ _0\"></span> comprennent \u00e9galement l\u2019exerc<span class=\"_ _0\"></span>ice <span class=\"_ _2\"></span>d\u2019u<span class=\"_ _0\"></span>ne op<span class=\"_ _3\"></span>tion<span class=\"_ _0\"></span> d\u2019achat <span class=\"_ _59\"> </span>raison<span class=\"_ _0\"></span>nablement <span class=\"_ _59\"> </span>certaine<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>d\u2019\u00eatre<span class=\"_ _0\"></span> exerc\u00e9e <span class=\"_ _49\"> </span>par <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>Groupe <span class=\"_ _50\"> </span>et <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>pa<span class=\"_ _0\"></span>iement <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> p\u00e9nalit\u00e9s <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>\u00e9siliation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>bail, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>dur\u00e9<span class=\"_ _0\"></span>e du <span class=\"_\"> </span>bail <span class=\"_ _6d\"> </span>refl\u00e8te <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_\"> </span>fait <span class=\"_\"> </span>que<span class=\"_ _0\"></span> <span class=\"_\"> </span>le <span class=\"_\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_\"> </span>exerce  l\u2019option de r\u00e9siliation.<span class=\"_ _0\"></span> Les <span class=\"_ _4e\"> </span>paiements <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>loc<span class=\"_ _0\"></span>ation <span class=\"_ _6d\"> </span>variab<span class=\"_ _0\"></span>les <span class=\"_ _6d\"> </span>qui <span class=\"_ _4e\"> </span>ne<span class=\"_ _0\"></span> d\u00e9pendent <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _47\"> </span>d\u2019un <span class=\"_ _47\"> </span>indice<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>d\u2019un <span class=\"_ _48\"> </span>taux <span class=\"_ _47\"> </span>so<span class=\"_ _0\"></span>nt comptabilis\u00e9s <span class=\"_ _46\"> </span>en <span class=\"_ _7\"> </span>charges<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>(<span class=\"_ _0\"></span>sauf <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>\u2019ils <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>ont engag\u00e9s <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>produire<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>des <span class=\"_ _4e\"> </span>stoc<span class=\"_ _0\"></span>ks) <span class=\"_ _6d\"> </span>dans <span class=\"_ _4e\"> </span>la p\u00e9riode <span class=\"_ _46\"> </span>au <span class=\"_ _7\"> </span>cours<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>laquelle <span class=\"_ _46\"> </span>se <span class=\"_ _46\"> </span>produit l\u2019\u00e9v\u00e9nement <span class=\"_ _48\"> </span>ou <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>condition <span class=\"_ _48\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _47\"> </span>d\u00e9clench<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span> paiement. Pour calculer <span class=\"_ _0\"></span>la valeur actualis\u00e9<span class=\"_ _0\"></span>e des loyers, <span class=\"_ _0\"></span>le Groupe utilise son taux marginal d\u2019endettement<span class=\"_ _0\"></span> \u00e0 la date de <span class=\"_ _0\"></span>d\u00e9but du contr<span class=\"_ _0\"></span>at de location, car <span class=\"_ _0\"></span>le taux <span class=\"_ _55\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _55\"> </span>implicite <span class=\"_ _55\"> </span>du <span class=\"_\"> </span>contrat <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>ocation<span class=\"_ _0\"></span> n\u2019est <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _4e\"> </span>facilement <span class=\"_ _4\"> </span>d\u00e9terminable. <span class=\"_ _4\"> </span>Apr\u00e8s <span class=\"_ _4\"> </span>la date d\u2019entr\u00e9e en vig<span class=\"_ _0\"></span>ueur, le montant des dettes<span class=\"_ _0\"></span> de <span class=\"_ _57\"> </span>location <span class=\"_ _57\"> </span>est <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ugment\u00e9 <span class=\"_ _57\"> </span>pour <span class=\"_ _57\"> </span>refl\u00e9ter<span class=\"_ _0\"></span> l\u2019accroissement <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>int\u00e9r\u00eat<span class=\"_ _0\"></span>s <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>r\u00e9duit <span class=\"_ _26\"> </span>pour <span class=\"_ _47\"> </span>les paiements <span class=\"_\"> </span>de <span class=\"_\"> </span>location <span class=\"_\"> </span>effectu\u00e9s. <span class=\"_\"> </span>De <span class=\"_ _55\"> </span>plus, <span class=\"_\"> </span>la valeur <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>omptable <span class=\"_ _47\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>dettes <span class=\"_ _48\"> </span> <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>location <span class=\"_ _48\"> </span>est r\u00e9\u00e9valu\u00e9e <span class=\"_ _53\"> </span>s\u2019il <span class=\"_ _53\"> </span>y <span class=\"_ _53\"> </span>a <span class=\"_ _4f\"> </span>une <span class=\"_ _53\"> </span>modificatio<span class=\"_ _0\"></span>n, <span class=\"_ _53\"> </span>un changement <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>contrat <span class=\"_ _5b\"> </span>de location, <span class=\"_\"> </span>une <span class=\"_ _6d\"> </span>modificati<span class=\"_ _0\"></span>on <span class=\"_\"> </span>des <span class=\"_\"> </span>paieme<span class=\"_ _0\"></span>nts <span class=\"_\"> </span>de location <span class=\"_ _55\"> </span>(par <span class=\"_ _48\"> </span>exe<span class=\"_ _0\"></span>mple, <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _55\"> </span>modifications <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span>  paiements <span class=\"_\"> </span>futurs <span class=\"_\"> </span>r\u00e9sultant <span class=\"_\"> </span>d\u2019une <span class=\"_\"> </span>modification d\u2019un <span class=\"_ _58\"> </span>indice <span class=\"_ _58\"> </span>ou <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>ux <span class=\"_ _58\"> </span>utilis\u00e9 <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>les d\u00e9terminer) <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>modification <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019\u00e9valuation d\u2019une option d\u2019achat <span class=\"_ _0\"></span>de l\u2019actif sous-jacent.<span class=\"_ _0\"></span> Les <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pr\u00e9sent\u00e9es <span class=\"_ _0\"></span>dans<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a note<span class=\"ls1\"> 23.2.<span class=\"_ _0\"></span> </span>1.6.2 <span class=\"_ _23\"> </span>Contrats de locatio<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span> <span class=\"lsbc\">\u00e0 </span>court terme<span class=\"_ _3\"></span> et portant sur des actifs de faible<span class=\"_ _3\"></span> valeur Le <span class=\"_ _2\"></span>Group<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>applique l\u2019exemption pour <span class=\"_ _2\"></span>contrat de location <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>court <span class=\"_ _48\"> </span>terme <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>contrats <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>court terme. Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>applique<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>aussi <span class=\"_ _4\"> </span>l\u2019exe<span class=\"_ _0\"></span>mption <span class=\"_ _4\"> </span>pour contrat <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>location <span class=\"_\"> </span>portant <span class=\"_ _55\"> </span>sur <span class=\"_\"> </span>des <span class=\"_\"> </span>actifs <span class=\"_ _55\"> </span>de faible <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contrats<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _27\"></span>location <span class=\"_ _1\"></span>portant sur <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>mat<span class=\"_ _0\"></span>\u00e9riel <span class=\"_ _5a\"> </span>de <span class=\"_ _5a\"> </span>bu<span class=\"_ _0\"></span>reau, <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _5a\"> </span>mat\u00e9riel<span class=\"_ _0\"></span> informatique <span class=\"_ _15\"> </span>et <span class=\"_ _15\"> </span>des <span class=\"_ _11\"> </span>v\u00e9hicules <span class=\"_ _11\"> </span>qui <span class=\"_ _15\"> </span>sont consid\u00e9r\u00e9s <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _26\"> </span>\u00e9tant <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>faible <span class=\"_ _26\"> </span>valeur. <span class=\"_ _26\"></span>Les paiements pour les contrats de location  \u00e0 <span class=\"_ _3\"></span>court terme <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>portant <span class=\"_ _26\"> </span>sur <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>a<span class=\"_ _0\"></span>ctifs <span class=\"_ _26\"></span>\u00e0 <span class=\"_ _26\"> </span>faible <span class=\"_ _26\"> </span>valeur<span class=\"_ _0\"></span> sont <span class=\"_ _27\"></span>comptabilis\u00e9s <span class=\"_ _27\"></span>com<span class=\"_ _0\"></span>me <span class=\"_ _1\"></span>charge <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>mani<span class=\"_ _0\"></span>\u00e8re lin\u00e9aire sur la dur\u00e9e d<span class=\"_ _0\"></span>u contrat de location.<span class=\"_ _0\"></span>  1.6.3 <span class=\"_ _23\"> </span>Groupe en tant que<span class=\"_ _2\"></span> bailleur<span class=\"ls1\"> </span>IBA <span class=\"_ _55\"> </span>sous-loue <span class=\"_\"> </span>parfois <span class=\"_ _48\"> </span>cert<span class=\"_ _0\"></span>ains <span class=\"_ _55\"> </span>actifs <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>cette sous-location <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>trait\u00e9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _0\"></span>suit. <span class=\"_ _1\"></span>Une <span class=\"_ _1\"></span>sous-location <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>une <span class=\"_ _49\"> </span>op\u00e9ratio<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>par <span class=\"_ _49\"> </span>laquel<span class=\"_ _0\"></span>le <span class=\"_ _51\"> </span>un<span class=\"_ _0\"></span> locataire <span class=\"_ _7\"> </span>lo<span class=\"_ _0\"></span>ue <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>actif <span class=\"_ _46\"> </span><span class=\"ls96\">d\u2019</span>un <span class=\"_ _7\"> </span>b<span class=\"_ _0\"></span>ailleur <span class=\"_ _7\"> </span>(bail principal) <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>locataire <span class=\"_ _27\"></span>c\u00e8de <span class=\"_ _1\"></span>ensu<span class=\"_ _0\"></span>ite <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00eame actif <span class=\"_ _47\"> </span>(en <span class=\"_ _48\"> </span>tant <span class=\"_ _47\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>b<span class=\"_ _0\"></span>ailleur <span class=\"_ _47\"> </span>interm\u00e9d<span class=\"_ _0\"></span>iaire) <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>un<span class=\"_ _0\"></span> autre locataire tiers (s<span class=\"_ _0\"></span>ous-location).<span class=\"_ _0\"></span> Un <span class=\"_ _58\"> </span>locataire <span class=\"_ _58\"> </span>interm\u00e9diair<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>classe <span class=\"_ _58\"> </span>la <span class=\"_ _58\"> </span>sous<span class=\"_ _0\"></span>-location <span class=\"_ _4f\"> </span>com<span class=\"_ _0\"></span>me <span class=\"_ _4f\"> </span>un <span class=\"_ _4f\"> </span>co<span class=\"_ _0\"></span>ntrat <span class=\"_ _4f\"> </span>de <span class=\"_ _4f\"> </span>locat<span class=\"_ _0\"></span>ion-financement <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>loca<span class=\"_ _0\"></span>tion <span class=\"_ _47\"> </span>simple<span class=\"_ _0\"></span> comme suit : \u25aa <span class=\"_ _54\"> </span>Si <span class=\"_ _27\"></span>le <span class=\"_ _26\"></span>contrat <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>location <span class=\"_ _26\"> </span>est <span class=\"_ _27\"></span>un <span class=\"_ _26\"> </span>contrat <span class=\"_ _26\"></span>de location <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>court <span class=\"_ _27\"></span>terme<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l\u2019entit\u00e9, <span class=\"_ _26\"></span>en <span class=\"_ _1\"></span>tan<span class=\"_ _0\"></span>t que <span class=\"_ _68\"> </span>prene<span class=\"_ _0\"></span>ur, <span class=\"_ _68\"> </span>a <span class=\"_ _68\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _74\"> </span>en comptabilisant <span class=\"_\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_\"> </span>paiements <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>location<span class=\"_ _0\"></span> comme <span class=\"_ _58\"> </span>une <span class=\"_ _58\"> </span>charge <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>elon <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode lin\u00e9aire s<span class=\"_ _0\"></span>ur l<span class=\"_ _0\"></span>a dur\u00e9e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>at de <span class=\"_ _0\"></span>location<span class=\"ls9c\">, </span>la <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ous-location <span class=\"_ _2\"></span>doit <span class=\"_ _2\"></span>\u00eatre <span class=\"_ _2\"></span>cla<span class=\"_ _0\"></span>ss\u00e9e <span class=\"_ _2c\"></span>comm<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>un<span class=\"_ _0\"></span> contrat de location s<span class=\"_ _0\"></span>imple \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>contraire, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ous-location <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>oit </span>\u00eatre <span class=\"_ _d\"> </span>class\u00e9e <span class=\"_ _d\"> </span>par <span class=\"_ _d\"> </span>r\u00e9f\u00e9rence <span class=\"_ _d\"> </span>au <span class=\"_ _d\"> </span>droi<span class=\"_ _0\"></span>t d\u2019utilisation <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>l\u2019actif <span class=\"_ _48\"> </span>d\u00e9coulant <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>contr<span class=\"_ _0\"></span>at de <span class=\"_ _53\"> </span>location<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>principa<span class=\"_ _0\"></span>l, <span class=\"_ _53\"> </span>plut\u00f4t <span class=\"_ _53\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _53\"> </span>par<span class=\"_ _0\"></span> r\u00e9f\u00e9rence \u00e0 <span class=\"_ _0\"></span>la dur\u00e9e<span class=\"_ _0\"></span> de vie <span class=\"_ _0\"></span>\u00e9conomique <span class=\"_ _0\"></span>de l\u2019actif sous-jacent (te<span class=\"_ _0\"></span>l<span class=\"ls9f\">le</span> <span class=\"_ _3\"></span>que l\u2019immob<span class=\"_ _0\"></span>ilisation corporelle <span class=\"_ _51\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _51\"> </span>fait <span class=\"_ _51\"> </span>l\u2019objet <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> location<span class=\"ls9b\">).</span> Par <span class=\"_ _1\"></span>cons\u00e9quen<span class=\"_ _0\"></span>t, <span class=\"_ _1\"></span>lorsque <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>contrat <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>locat<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span> principal n\u2019est <span class=\"_ _2\"></span>pas un <span class=\"_ _2\"></span>contrat de <span class=\"_ _2\"></span>location<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ourt terme <span class=\"_ _47\"> </span>comptabilis\u00e9 <span class=\"_ _48\"> </span>en <span class=\"_ _47\"> </span>charges <span class=\"_ _47\"> </span>lin\u00e9a<span class=\"_ _0\"></span>ire <span class=\"_ _26\"> </span>sur <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> dur\u00e9e <span class=\"_\"> </span>du <span class=\"_ _55\"> </span>contrat <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>location, <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>b<span class=\"_ _0\"></span>ailleur <span class=\"_\"> </span>do<span class=\"_ _3\"></span>it utiliser <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>principes <span class=\"_ _1\"></span>g\u00e9n\u00e9raux<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ls96\">de</span> <span class=\"_ _1\"></span>classificati<span class=\"_ _0\"></span>on d\u2019<span class=\"ls1\">un <span class=\"_ _1\"></span>contrat <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>tant <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trat <span class=\"_ _0\"></span>de </span>location <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>imple <span class=\"_ _51\"> </span>ou <span class=\"_ _49\"> </span>location-financ<span class=\"_ _0\"></span>ement <span class=\"_ _51\"> </span>par r\u00e9f\u00e9rence <span class=\"_ _2\"></span><span class=\"ls96\">au<span class=\"ls1\"> droit <span class=\"_ _2\"></span>d\u2019utilisation <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019actif<span class=\"ls9e\">. <span class=\"_ _3\"></span><span class=\"ls1\">IFRS <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>6 </span></span></span></span>requiert une sous-<span class=\"_ _0\"></span>location : \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">D\u2019\u00eatre <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>lass\u00e9 <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _2c\"></span>un <span class=\"_ _2\"></span>contrat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>location-</span>financement <span class=\"_ _0\"></span>si <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>quasi-<span class=\"_ _0\"></span>totalit\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isques et <span class=\"_ _55\"> </span>avantages <span class=\"_\"> </span>inh\u00e9rents <span class=\"_\"> </span>\u00e0 <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>propri\u00e9t\u00e9 <span class=\"_\"> </span>de l\u2019actif lou\u00e9 ont \u00e9t\u00e9 transf<span class=\"_ _0\"></span>\u00e9r\u00e9s au locata<span class=\"_ _0\"></span>ire. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">D\u2019\u00eatre <span class=\"_ _0\"></span>autrement<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>class\u00e9 <span class=\"_ _0\"></span>comme<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrat </span></span>de location simp<span class=\"_ _0\"></span>le.  &gt;&gt;<span class=\"ls1\"> <span class=\"_ _27\"></span>En <span class=\"_ _26\"> </span>savoir <span class=\"_ _26\"></span>plus <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les <span class=\"_ _27\"></span>contrats <span class=\"_ _26\"> </span>de <span class=\"_ _26\"></span>location </span>dans Note <span class=\"lsa0\">23</span><span class=\"ff3a\"> </span>1.7. <span class=\"_ _8d\"> </span>PERTE DE VALEUR DES IMMOBILISATIONS CORPORELLES ET INCORPORELLES S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Quand la <span class=\"_ _0\"></span>direction estime<span class=\"_ _0\"></span> qu\u2019il y a<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> risque de<span class=\"_ _0\"></span> r\u00e9duction <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>val<span class=\"_ _0\"></span>eurs, <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>v<span class=\"_ _0\"></span>aleurs <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ecouvrables des <span class=\"_ _49\"> </span>acti<span class=\"_ _0\"></span>fs <span class=\"_ _49\"> </span>corporelles <span class=\"_ _50\"> </span>et <span class=\"_ _50\"> </span>incorp<span class=\"_ _0\"></span>orelles <span class=\"_ _49\"> </span>sont<span class=\"_ _0\"></span> d\u00e9termin\u00e9s sur la base<span class=\"_ _0\"></span> de la \u00ab valeur d\u2019utilit\u00e9 \u00bb<span class=\"_ _0\"></span>. Ces valeurs d\u2019utilit\u00e9 o<span class=\"_ _0\"></span>nt \u00e9t\u00e9 estim\u00e9s sur la b<span class=\"_ _0\"></span>ase des <span class=\"_ _47\"> </span>flux <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie <span class=\"_ _47\"> </span>d\u00e9c<span class=\"_ _0\"></span>oulant <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>derniers business <span class=\"_ _53\"> </span>plans <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>\u2019IBA, <span class=\"_ _5a\"> </span>tel <span class=\"_ _53\"> </span>qu\u2019ils <span class=\"_ _53\"> </span>ont <span class=\"_ _53\"> </span>\u00e9t\u00e9 approuv\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Cons<span class=\"_ _0\"></span>eil <span class=\"_ _0\"></span>d\u2019administration. <span class=\"_ _0\"></span>Ces<span class=\"_ _0\"></span> business <span class=\"_ _47\"> </span>plans <span class=\"_ _47\"> </span>int\u00e8<span class=\"_ _0\"></span>grent <span class=\"_ _47\"> </span>diverses <span class=\"_ _47\"> </span>hypoth\u00e8s<span class=\"_ _0\"></span>es prises <span class=\"_\"> </span>par <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>Direction <span class=\"_\"> </span>et <span class=\"_\"> </span>approuv\u00e9es <span class=\"_\"> </span>par <span class=\"_\"> </span>le Conseil d\u2019adm<span class=\"_ _0\"></span>inistration quant <span class=\"_ _0\"></span>\u00e0 l\u2019\u00e9volution <span class=\"_ _0\"></span>des activit\u00e9s, <span class=\"_ _47\"> </span>l\u2019\u00e9volution <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>marges <span class=\"_ _47\"> </span>d\u2019exploi<span class=\"_ _0\"></span>tation afin de supporter les <span class=\"_ _0\"></span>m\u00eames hypoth\u00e8ses.<span class=\"_ _0\"></span><span class=\"ff36\"> </span>Une <span class=\"_ _49\"> </span>r\u00e9<span class=\"_ _0\"></span>duction <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9e lorsque <span class=\"_ _7a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _70\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _7a\"> </span>comptable <span class=\"_ _6b\"> </span>d\u2019un<span class=\"_ _0\"></span><span class=\"lsa0\">e </span>immobilisation <span class=\"_ _27\"></span>d\u00e9pass<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _1\"></span>recouvrable<span class=\"_ _0\"></span>.  La <span class=\"_ _47\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>recouvrable<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>est<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pl<span class=\"_ _0\"></span>us <span class=\"_ _47\"> </span>\u00e9lev\u00e9e <span class=\"_ _48\"> </span>des deux <span class=\"_ _46\"> </span>valeurs <span class=\"_ _46\"> </span>suivantes<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>: <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>juste <span class=\"_ _46\"> </span>valeur<span class=\"_ _0\"></span> diminu\u00e9e <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>fra<span class=\"_ _0\"></span>is <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cession <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>correspond aux <span class=\"_ _4\"> </span>liquidit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>qu\u2019IBA <span class=\"_ _4\"> </span>peu<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>r\u00e9cup\u00e9rer <span class=\"_ _51\"> </span>par <span class=\"_ _51\"> </span>la vente) <span class=\"_ _1\"></span><span class=\"ls96\">et</span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>corres<span class=\"_ _0\"></span>pond <span class=\"_ _0\"></span>aux liquidit\u00e9s <span class=\"_ _55\"> </span>qu\u2019IBA <span class=\"_ _48\"> </span>peut <span class=\"_ _55\"> </span>r\u00e9cup\u00e9rer<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>si <span class=\"_ _55\"> </span>le <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> continue <span class=\"ls96\">\u00e0 </span>faire usa<span class=\"_ _0\"></span>ge de l\u2019immobilisation<span class=\"_ _0\"></span><span class=\"ls9b\">).</span> Lorsque <span class=\"_ _6d\"> </span>les <span class=\"_ _6d\"> </span>possibilit\u00e9s <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>permettaient, <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es tests <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation <span class=\"_ _1\"></span>ont<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>effectu<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> immobilisations <span class=\"_ _5c\"> </span>individuel<span class=\"ls9d\">le</span>s<span class=\"_ _0\"></span>. <span class=\"_ _6f\"> </span>S\u2019il <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>\u2019av\u00e8re toutefois <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>immobilisations<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>ne <span class=\"_ _48\"> </span>g\u00e9n\u00e8rent<span class=\"_ _0\"></span> pas <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>dissoci\u00e9s, <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ex\u00e9cut\u00e9 <span class=\"_ _6d\"> </span>au <span class=\"_ _6d\"> </span>niveau <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>l\u2019u<span class=\"_ _0\"></span>nit\u00e9 <span class=\"_\"> </span>g<span class=\"_ _0\"></span>\u00e9n\u00e9ratrice <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>laquelle <span class=\"_ _1\"></span>appart<span class=\"_ _0\"></span>ien<span class=\"_ _3\"></span>t <span class=\"_ _1\"></span>l\u2019immo<span class=\"_ _0\"></span>bilisation (unit\u00e9 <span class=\"_ _48\"> </span>g\u00e9n\u00e9ra<span class=\"_ _0\"></span>trice <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>tr\u00e9sorerie<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>UGT<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>= <span class=\"_ _55\"> </span>le plus <span class=\"_ _26\"> </span>petit <span class=\"_ _26\"> </span>groupe <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>\u2019immobilisations <span class=\"_ _26\"> </span>identifiable<span class=\"_ _0\"></span> g\u00e9n\u00e9rant <span class=\"_ _6e\"> </span>des <span class=\"_ _6e\"> </span>liqui<span class=\"_ _0\"></span>dit\u00e9s <span class=\"_ _74\"> </span>de <span class=\"_ _70\"> </span>mani\u00e8re ind\u00e9pendantes p<span class=\"_ _0\"></span>ar rapport aux autres UGT)<span class=\"_ _0\"></span>. Le <span class=\"_ _6f\"> </span>goodwill <span class=\"_ _23\"> </span>g\u00e9n\u00e9r<span class=\"ls96\">\u00e9 <span class=\"_ _6f\"> </span></span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _44\"> </span>regrou<span class=\"_ _0\"></span>pement d\u2019entreprises <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>a<span class=\"_ _0\"></span>llou\u00e9 <span class=\"_ _48\"> </span>aux <span class=\"_ _55\"> </span>UGT <span class=\"_ _55\"> </span>du <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> susceptible <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>tirer <span class=\"_ _55\"> </span>profit <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>synergies <span class=\"_\"> </span> <span class=\"_ _55\"> </span>qui r\u00e9sultent <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>regro<span class=\"_ _0\"></span>upement. <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>alloc<span class=\"_ _0\"></span>ation repose <span class=\"_ _4e\"> </span>sur <span class=\"_ _4e\"> </span>l\u2019\u00e9va<span class=\"_ _0\"></span>luation <span class=\"_ _6d\"> </span>par <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>D<span class=\"_ _0\"></span>irection <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> synergies <span class=\"_\"> </span>obtenues <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>ne <span class=\"_\"> </span>d\u00e9pend <span class=\"_ _55\"> </span>pas <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>l<span class=\"lsa0\">a </span>location <span class=\"ls96\">des</span> imm<span class=\"_ _0\"></span>obilisations acquises<span class=\"_ _0\"></span>. Le <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>est <span class=\"_ _1\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>oodwill <span class=\"_ _1\"></span>(e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>de <span class=\"_ _26\"></span>l\u2019UGT li\u00e9e) <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>effectu\u00e9s <span class=\"_ _51\"> </span>annuellement <span class=\"_ _4\"> </span>(<span class=\"_ _0\"></span>voir <span class=\"_ _4\"> </span>plus fr\u00e9quemment selon <span class=\"_ _0\"></span>les circonstances), puisq<span class=\"_ _0\"></span>ue ceux-ci <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>sont <span class=\"_ _4\"> </span>pas <span class=\"_ _4e\"> </span>amortis,<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>m\u00ea<span class=\"_ _0\"></span>me <span class=\"_ _4e\"> </span>si <span class=\"_ _4\"> </span>rien n\u2019indique <span class=\"_ _47\"> </span>une <span class=\"_ _26\"> </span>\u00e9ve<span class=\"_ _0\"></span>ntuelle <span class=\"_ _26\"> </span>perte <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _26\"> </span>Les<span class=\"_ _0\"></span> aut<span class=\"ls1\">res <span class=\"_ _68\"> </span>immobilisations <span class=\"_ _68\"> </span>incorpor<span class=\"_ _0\"></span>elles <span class=\"_ _61\"> </span>e<span class=\"_ _0\"></span>t </span>corporelles/UGT<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>sont <span class=\"_\"> </span>test\u00e9es <span class=\"_\"> </span>uniquement <span class=\"_\"> </span>en<span class=\"_ _0\"></span> pr\u00e9sence <span class=\"_\"> </span>d\u2019un <span class=\"_ _6d\"> </span>indice <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>perte <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>valeur <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e l\u2019immobilisation.<span class=\"_ _0\"></span> Toute <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>erte <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>valeur <span class=\"_ _27\"></span>est <span class=\"_ _27\"></span>d\u2019abord <span class=\"_ _26\"> </span>d\u00e9duite <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> goodwill. <span class=\"_ _48\"> </span>Toute <span class=\"_ _55\"> </span>perte <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>valeur <span class=\"_ _48\"> </span>d\u00e9passant<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> valeur <span class=\"_ _52\"> </span>co<span class=\"_ _0\"></span>mptable <span class=\"_ _52\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>go<span class=\"_ _0\"></span>odwill <span class=\"_ _52\"> </span>est<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>ensuit<span class=\"_ _0\"></span>e d\u00e9duite <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>autres <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>l\u2019UGT <span class=\"_ _48\"> </span>uniquemment <span class=\"_ _48\"> </span>si<span class=\"_ _0\"></span> l<span class=\"ls96\">eur</span> <span class=\"_ _6d\"> </span>valeur <span class=\"_ _4e\"> </span>recouvrable <span class=\"_ _6d\"> </span>e<span class=\"_ _0\"></span>st <span class=\"_ _5\"> </span>inf\u00e9rie<span class=\"_ _0\"></span>ure <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _6d\"> </span>leur<span class=\"_ _0\"></span> valeur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>nette. <span class=\"_ _0\"></span>Des <span class=\"_ _0\"></span>reprises de<span class=\"_ _0\"></span> pertes<span class=\"_ _0\"></span> de <span class=\"_ _6d\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _6d\"> </span>(autres<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>que <span class=\"_ _4e\"> </span>sur <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>goodw<span class=\"_ _0\"></span>ill) <span class=\"_ _6d\"> </span>sont<span class=\"_ _0\"></span> enregistr\u00e9es lors<span class=\"_ _0\"></span>qu\u2019elles sont jusitfi\u00e9es.<span class=\"_ _0\"></span> 1.8. <span class=\"_ _8d\"> </span>STOCKS Les <span class=\"_ _2c\"></span>stock<span class=\"_ _0\"></span>s <span class=\"_ _2c\"></span>sont <span class=\"_ _2\"></span>\u00e9valu\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span><span class=\"ls96\">au<span class=\"ls1\"> <span class=\"_ _2\"></span>plus <span class=\"_ _2\"></span>bas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>leur <span class=\"_ _2c\"></span>co<span class=\"_ _0\"></span>\u00fbt </span></span>et <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>aleur <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9alisation <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> la situation financi\u00e8re.<span class=\"_ _0\"></span> Le <span class=\"_\"> </span>co\u00fbt <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>tocks <span class=\"_\"> </span>comprend <span class=\"_\"> </span>to<span class=\"_ _0\"></span>us <span class=\"_\"> </span>les <span class=\"_ _6d\"> </span>frais<span class=\"_ _0\"></span> encourus <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mener <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>stocks <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019endroit <span class=\"_ _0\"></span><span class=\"lsa0\">et </span>dans <span class=\"_ _50\"> </span>l\u2019\u00e9t<span class=\"_ _0\"></span>at <span class=\"_ _50\"> </span>o\u00f9 <span class=\"_ _5b\"> </span>ils <span class=\"_ _50\"> </span>se <span class=\"_ _5b\"> </span>trouvent <span class=\"_ _5b\"> </span>- <span class=\"_ _50\"> </span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _50\"> </span>de production <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>ndirects <span class=\"_ _27\"></span>inc<span class=\"_ _0\"></span>lus. <span class=\"_ _27\"></span>Les <span class=\"_ _26\"></span>frais <span class=\"_ _27\"></span>g\u00e9n\u00e9raux<span class=\"_ _0\"></span> administratifs <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>contri<span class=\"_ _0\"></span>buent <span class=\"_ _0\"></span>pas <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>amener les <span class=\"_ _48\"> </span>stock<span class=\"_ _0\"></span>s <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _55\"> </span>l\u2019endroit <span class=\"_ _48\"> </span>et <span class=\"_ _55\"> </span>dans <span class=\"_ _55\"> </span>l\u2019<span class=\"ls96\">\u00e9tat <span class=\"_ _48\"> </span></span>o<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _48\"> </span>ils <span class=\"_ _48\"> </span>se<span class=\"_ _0\"></span> trouvent, <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>frais <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>vente, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>st<span class=\"_ _0\"></span>ockage <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> montants <span class=\"_ _26\"></span>anormaux <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _0\"></span>chets <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>fabricat<span class=\"_ _0\"></span>ion ne sont pas inclus dans <span class=\"_ _0\"></span>les co\u00fbts des stocks.<span class=\"_ _0\"></span> La <span class=\"_ _47\"> </span>m\u00e9thode <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _47\"> </span>standard <span class=\"_ _47\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _26\"> </span>utilis\u00e9e. <span class=\"_ _47\"> </span>L<span class=\"_ _0\"></span>e co\u00fbt <span class=\"_\"> </span>s<span class=\"_ _0\"></span>tandard <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_\"> </span>\u00e9l\u00e9m<span class=\"_ _0\"></span>ent <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>stock <span class=\"_ _6d\"> </span>en<span class=\"_ _0\"></span> <span class=\"_\"> </span>fin<span class=\"_ _0\"></span> d\u2019exercice <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>ust\u00e9 <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>r\u00e9el. <span class=\"_ _0\"></span>L\u2019af<span class=\"_ _0\"></span>fectation des <span class=\"_ _47\"> </span>fr<span class=\"_ _0\"></span>ais <span class=\"_ _47\"> </span>g\u00e9n\u00e9raux <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>pro<span class=\"_ _0\"></span>duction <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _48\"> </span>de production <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>stocks<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>base <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>capacit\u00e9 normale des installatio<span class=\"_ _0\"></span>ns de production.<span class=\"_ _0\"></span> Le <span class=\"_ _70\"> </span>co\u00fbt <span class=\"_ _7a\"> </span>des <span class=\"_ _7a\"> </span>stocks <span class=\"_ _7a\"> </span>habituellement<span class=\"_ _0\"></span> interchangeables <span class=\"_\"> </span>est <span class=\"_ _5\"> </span>allou<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _55\"> </span>au <span class=\"_\"> </span>moyen <span class=\"_\"> </span>de <span class=\"_\"> </span>la formule <span class=\"_ _4e\"> </span>du <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _4e\"> </span>moyen <span class=\"_ _4\"> </span>pond\u00e9r\u00e9. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _4e\"> </span>m\u00eame formule <span class=\"_ _0\"></span>est utilis\u00e9e <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tous <span class=\"_ _0\"></span>les stock<span class=\"_ _0\"></span>s dont l<span class=\"_ _0\"></span>a nature <span class=\"_ _2\"></span>et <span class=\"ls9f\">l\u2019<span class=\"_ _2\"></span><span class=\"ls1\">ut<span class=\"_ _0\"></span>ilisation <span class=\"_ _2\"></span>sont <span class=\"_ _3\"></span>similaires<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>l\u2019entit\u00e9.<span class=\"_ _0\"></span> </span></span>La <span class=\"_ _48\"> </span>va<span class=\"_ _0\"></span>leur <span class=\"_ _48\"> </span>nette<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>r\u00e9alisation <span class=\"_ _48\"> </span>c<span class=\"_ _0\"></span>orrespond <span class=\"_ _55\"> </span>au<span class=\"_ _0\"></span> prix <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>v<span class=\"_ _0\"></span>ente <span class=\"_ _58\"> </span>estim<span class=\"ls96\">\u00e9 <span class=\"_ _52\"> </span></span>dans <span class=\"_ _52\"> </span>le <span class=\"_ _58\"> </span>cadre<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>des op\u00e9rations <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>ourantes, <span class=\"_ _53\"> </span>d<span class=\"_ _0\"></span>iminu\u00e9 <span class=\"_ _4f\"> </span>des <span class=\"_ _d\"> </span>co\u00fbts  d\u2019ach\u00e8vement <span class=\"_ _4e\"> </span>estim\u00e9s <span class=\"_ _6d\"> </span><span class=\"ls96\">et <span class=\"_ _4e\"> </span></span>des <span class=\"_ _6d\"> </span>co\u00fbts <span class=\"_ _6d\"> </span>es<span class=\"_ _0\"></span>tim<span class=\"ls96\">\u00e9s<span class=\"_ _0\"></span></span> n\u00e9cessaires <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _46\"> </span>la <span class=\"_ _7\"> </span>r\u00e9a<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sation <span class=\"_ _46\"> </span>de <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>vente (commissions de vente<span class=\"_ _0\"></span> par exemple<span class=\"ls9b\">).</span> IBA <span class=\"_ _58\"> </span>compta<span class=\"_ _0\"></span>bilise <span class=\"_ _58\"> </span>une <span class=\"_ _52\"> </span>r\u00e9ductio<span class=\"_ _0\"></span>n <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>v<span class=\"_ _0\"></span>aleur lorsque <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>valeur <span class=\"_ _27\"></span>nette <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>r\u00e9alisation <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>date de la situation financi\u00e8re es<span class=\"_ _0\"></span>t inf\u00e9rieure au co\u00fbt.<span class=\"_ _0\"></span> IBA <span class=\"_ _46\"> </span>applique<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>r\u00e8g<span class=\"_ _0\"></span>le <span class=\"_ _46\"> </span>suivante <span class=\"_ _5a\"> </span>pour <span class=\"_ _46\"> </span>les<span class=\"_ _0\"></span> r\u00e9ductions <span class=\"_ _49\"> </span><span class=\"ls96\">de <span class=\"_ _51\"> </span></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _51\"> </span>li\u00e9es <span class=\"_ _49\"> </span>aux <span class=\"_ _51\"> </span>\u00e9l\u00e9ments <span class=\"_ _49\"> </span>\u00e0 rotation lente :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">En <span class=\"_ _47\"> </span>l\u2019absence <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>mouvement <span class=\"_ _47\"> </span>apr\u00e8s <span class=\"_ _26\"> </span>1 <span class=\"_ _47\"> </span>an <span class=\"ls9c\">:</span></span>r\u00e9duction de valeur sur 3 <span class=\"_ _0\"></span>ans;\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">En <span class=\"_ _2\"></span>cas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mouvement <span class=\"_ _2\"></span>apr\u00e8s <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r\u00e9duction <span class=\"_ _2\"></span>de</span>valeur : <span class=\"_ _4\"> </span>une <span class=\"_ _51\"> </span>reprise <span class=\"_ _51\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>r\u00e9d<span class=\"_ _0\"></span>uction <span class=\"_ _4\"> </span>devaleur est act\u00e9e.La <span class=\"_ _46\"> </span>valeur<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>des <span class=\"_ _5a\"> </span>inventaires <span class=\"_ _5a\"> </span>est <span class=\"_ _46\"> </span>c<span class=\"_ _0\"></span>ependant \u00e9valu\u00e9e <span class=\"_ _50\"> </span>de <span class=\"_ _50\"> </span>mani\u00e8re <span class=\"_ _5b\"> </span>individuelle <span class=\"_ _50\"> </span>en <span class=\"_ _50\"> </span>fin <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e p\u00e9riode. <span class=\"_ _47\"> </span>Il<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>d\u00e9rog<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>r\u00e8gle <span class=\"_ _47\"> </span>g\u00e9n<span class=\"_ _0\"></span>\u00e9rale <span class=\"_ _47\"> </span>de r\u00e9duction de <span class=\"_ _3\"></span>valeur li\u00e9e aux \u00e9l\u00e9ments \u00e0 <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>otation lente <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>i-dessus <span class=\"_ _4e\"> </span>lorsque<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ela <span class=\"_ _4e\"> </span>est <span class=\"_ _4\"> </span>justifi\u00e9 <span class=\"_ _4e\"> </span>par<span class=\"_ _0\"></span> l\u2019\u00e9valuation de man<span class=\"_ _0\"></span>i\u00e8re individuelle.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"_ _55\"> </span><span class=\"ls1\">Pour en<span class=\"_ _3\"></span> savoir <span class=\"_ _2\"></span>plus sur les <span class=\"_ _2\"></span>stock<span class=\"_ _0\"></span>s, <span class=\"_ _2\"></span>cons<span class=\"_ _0\"></span>ul<span class=\"_ _3\"></span>tez</span>la note <span class=\"ls96\">12</span>1.9. <span class=\"_ _8d\"> </span>RECONNAISSANCE DE REVENUS IBA <span class=\"_\"> </span>Group <span class=\"_ _55\"> </span>applique <span class=\"_\"> </span>la <span class=\"_\"> </span>norme <span class=\"_ _55\"> </span>IFRS <span class=\"_\"> </span>15 <span class=\"_ _55\"> </span>pour d\u00e9terminer <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>chiffre <span class=\"_ _4\"> </span>d\u2019affaires<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>doit <span class=\"_ _4\"> </span>\u00eatre reconnu <span class=\"_ _49\"> </span>sur <span class=\"_ _49\"> </span>l\u2019exerc<span class=\"_ _0\"></span>ice. <span class=\"_ _51\"> </span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _51\"> </span>15<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>\u00e9tablit <span class=\"_ _49\"> </span>u<span class=\"_ _0\"></span>n mod\u00e8le <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>cinq <span class=\"_ _26\"> </span>\u00e9tapes <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>compta<span class=\"_ _0\"></span>biliser <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> revenus r\u00e9sultant <span class=\"_ _0\"></span>de contr<span class=\"_ _0\"></span>ats conclus avec<span class=\"_ _0\"></span> des clients. <span class=\"_ _27\"></span>Selon <span class=\"_ _27\"></span>IFRS <span class=\"_ _27\"></span>15, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>hiffre <span class=\"_ _1\"></span>d\u2019affaires <span class=\"_ _27\"></span>est comptabilis\u00e9 <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>montant <span class=\"_ _7\"> </span>qui <span class=\"_ _7\"> </span>refl\u00e8te <span class=\"_ _7\"> </span>la contrepartie <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _6d\"> </span>laque<span class=\"_ _0\"></span>lle <span class=\"_\"> </span>une <span class=\"_ _6d\"> </span>entit\u00e9 <span class=\"_\"> </span>s<span class=\"_ _0\"></span>\u2019attend <span class=\"_\"> </span>\u00e0<span class=\"_ _0\"></span> avoir <span class=\"_ _0\"></span>droit e<span class=\"_ _0\"></span>n \u00e9change <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>transfert <span class=\"_ _0\"></span>de bi<span class=\"_ _0\"></span>ens ou de <span class=\"_ _4\"> </span>services <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ent. <span class=\"_ _4\"> </span>La <span class=\"_ _4\"> </span>norme <span class=\"_ _4\"> </span>requiert<span class=\"_ _0\"></span> l\u2019<span class=\"ls1\">application <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>j<span class=\"_ _0\"></span>ugements <span class=\"_ _52\"> </span>importants <span class=\"_ _52\"> </span>pour </span>comptabiliser <span class=\"_ _55\"> </span>les <span class=\"_ _48\"> </span>re<span class=\"_ _0\"></span>venus <span class=\"_ _48\"> </span>fournis <span class=\"_ _55\"> </span>par <span class=\"_ _55\"> </span>IBA <span class=\"_ _48\"> </span>en<span class=\"_ _0\"></span> vertu de la note 4.<span class=\"_ _0\"></span>1.1. Les <span class=\"_ _1\"></span>crit\u00e8res <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>reconna<span class=\"_ _0\"></span>issance <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>appliqu\u00e9s<span class=\"_ _0\"></span> aux<span class=\"ls1\"> <span class=\"_ _0\"></span>diff\u00e9rentes o<span class=\"_ _0\"></span>bligations de <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>des </span>contrats. Lorsque <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>\u2019issue <span class=\"_ _d\"> </span>d\u2019un <span class=\"_ _57\"> </span>contrat <span class=\"_ _57\"> </span>(c\u2019est-\u00e0-dire<span class=\"_ _0\"></span> l\u2019estimation <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>marge <span class=\"_ _58\"> </span>finale) <span class=\"_ _58\"> </span>peut <span class=\"_ _58\"> </span>\u00eatre estim\u00e9e <span class=\"_\"> </span>de <span class=\"_\"> </span>mani\u00e8re <span class=\"_\"> </span>fiable, <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>rec<span class=\"_ _0\"></span>ettes <span class=\"_\"> </span>sont reconnues <span class=\"_ _0\"></span>soit au fi<span class=\"_ _0\"></span>l du temps<span class=\"_ _0\"></span> <span class=\"ls96\">ou</span> \u00e0 <span class=\"_ _0\"></span>un moment<span class=\"_ _0\"></span> donn\u00e9, <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>expl<span class=\"_ _0\"></span>iqu\u00e9 <span class=\"_ _1\"></span>plus <span class=\"_ _1\"></span>lo<span class=\"_ _0\"></span>in <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>chaque type de revenu.<span class=\"_ _0\"></span> Lorsque <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>r\u00e9sultat <span class=\"_ _4e\"> </span>du <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _4e\"> </span>ne <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>eut <span class=\"_ _6d\"> </span>\u00eatre<span class=\"_ _0\"></span> estim\u00e9 <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>mani\u00e8re<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>fiable,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>les <span class=\"_ _26\"> </span>recettes <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>son<span class=\"_ _0\"></span>t reconnues <span class=\"_ _55\"> </span>que <span class=\"_ _48\"> </span>dans <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>mesure <span class=\"_\"> </span>ou <span class=\"_ _48\"> </span>les <span class=\"_ _55\"> </span>co\u00fbts en<span class=\"ls1\">gag\u00e9s <span class=\"_\"> </span>seront <span class=\"_\"> </span>probablement <span class=\"_\"> </span>r\u00e9cup\u00e9r\u00e9s;<span class=\"_ _0\"></span> <span class=\"_\"> </span>les </span>co\u00fbts <span class=\"_ _26\"> </span>contractu<span class=\"_ _0\"></span>els <span class=\"_ _26\"></span>sont <span class=\"_ _47\"> </span>reconnus <span class=\"_ _47\"> </span>comme <span class=\"_ _26\"> </span>un<span class=\"_ _0\"></span>e d\u00e9pense <span class=\"_ _47\"> </span>engag\u00e9e. <span class=\"_ _48\"> </span>Lorsqu\u2019il <span class=\"_ _47\"> </span>est <span class=\"_ _48\"> </span>probable <span class=\"_ _47\"> </span>qu<span class=\"_ _0\"></span>e les <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _0\"></span>totaux du <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>d\u00e9passero<span class=\"_ _0\"></span>nt le <span class=\"_ _0\"></span>total<span class=\"_ _0\"></span> des r<span class=\"_ _0\"></span>ecettes c<span class=\"_ _0\"></span>ontractuelles, <span class=\"_ _0\"></span>la p<span class=\"_ _0\"></span>erte <span class=\"_ _0\"></span>pr\u00e9vue es<span class=\"_ _0\"></span>t imm\u00e9diatement <span class=\"_ _3\"></span>reconnue, et <span class=\"_ _2c\"></span>une <span class=\"_ _2\"></span>prov<span class=\"_ _0\"></span>ision <span class=\"_ _2c\"></span>p<span class=\"_ _0\"></span>our perte \u00e0 l\u2019ach\u00e8vement est <span class=\"_ _0\"></span>enregistr\u00e9e.<span class=\"_ _0\"></span> 1.9.1 <span class=\"_ _23\"> </span>Ventes d\u2019\u00e9quipeme<span class=\"_ _3\"></span>nts et service d\u2019ins<span class=\"_ _3\"></span>tallation L\u2019activit\u00e9 <span class=\"_ _58\"> </span>principal<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>du <span class=\"_ _58\"> </span>Groupe <span class=\"_ _58\"> </span>consiste <span class=\"_ _52\"> </span>\u00e0 r\u00e9aliser <span class=\"_\"> </span>et <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_\"> </span>constru<span class=\"_ _0\"></span>ire <span class=\"_\"> </span>des <span class=\"_\"> </span>\u00e9quipeme<span class=\"_ _0\"></span>nts <span class=\"_\"> </span>de protonth\u00e9rapie <span class=\"_ _58\"> </span>et <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _58\"> </span>organiser <span class=\"_ _58\"> </span>les <span class=\"_ _5b\"> </span>serv<span class=\"_ _0\"></span>ices d\u2019installation <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>clients. <span class=\"_ _2\"></span>Ces <span class=\"_ _2\"></span>contrats <span class=\"_ _2\"></span>avec<span class=\"_ _0\"></span> les <span class=\"_ _2\"></span>clients <span class=\"_ _3\"></span>sont <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ppel\u00e9s <span class=\"_ _2\"></span>four<span class=\"_ _0\"></span>niture <span class=\"_ _2\"></span>d\u2019\u00e9quipement<span class=\"_ _0\"></span> et <span class=\"_ _2\"></span><span class=\"ls1\">services<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019installation. <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>ls <span class=\"_ _2\"></span>repr\u00e9sentent <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lus </span>grande <span class=\"_ _26\"> </span>part<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>ch<span class=\"_ _0\"></span>iffre <span class=\"_ _26\"> </span>d\u2019affaires <span class=\"_ _47\"> </span>d\u2019IBA <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>sont pr\u00e9sent\u00e9s <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>com<span class=\"_ _0\"></span>pte <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>r\u00e9sultat <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>tant<span class=\"_ _0\"></span> que <span class=\"ls1\">\u00ab Ventes <span class=\"_ _0\"></span></span>\u00bb.<span class=\"ls1\">  </span>DO<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>AI<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span>IM<span class=\"_ _0\"></span>PO<span class=\"_ _0\"></span>RT<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>NT<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span><span class=\"lsd2\">DE</span><span class=\"fs3b\"> </span>J<span class=\"_ _0\"></span>UG<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>ENT<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Les <span class=\"_\"> </span>fournitures <span class=\"_\"> </span>d\u2019\u00e9<span class=\"_ _0\"></span>quipement <span class=\"_\"> </span>et <span class=\"_\"> </span>les <span class=\"_\"> </span>services<span class=\"_ _0\"></span> d\u2019installation <span class=\"_ _0\"></span>font toujours <span class=\"_ _0\"></span>l\u2019objet <span class=\"_ _0\"></span>d\u2019un contr<span class=\"_ _0\"></span>at et sont <span class=\"_ _11\"> </span>vendus <span class=\"_ _11\"> </span>comme <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>ensemble <span class=\"_ _11\"> </span>car<span class=\"_ _0\"></span> l\u2019\u00e9quipement <span class=\"_ _4e\"> </span>est <span class=\"_ _6d\"> </span>sp\u00e9c<span class=\"_ _0\"></span>ialis\u00e9e <span class=\"_ _6d\"> </span>par <span class=\"_ _4e\"> </span>nature <span class=\"_ _4e\"> </span>que seul <span class=\"_ _1\"></span>IBA <span class=\"_ _27\"></span>peut <span class=\"_ _27\"></span>fournir <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>services <span class=\"_ _27\"></span>d\u2019installation<span class=\"_ _0\"></span> aux <span class=\"_ _55\"> </span>clients. <span class=\"_\"> </span>En <span class=\"_ _55\"> </span>cons\u00e9q<span class=\"_ _0\"></span>uence, <span class=\"_ _55\"> </span>les <span class=\"_\"> </span>obligations d\u2019IBA <span class=\"_ _52\"> </span>concern<span class=\"_ _0\"></span>ent <span class=\"_ _58\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>trans<span class=\"_ _0\"></span>fert <span class=\"_ _58\"> </span>d\u2019u<span class=\"_ _0\"></span>ne <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>ortie combin\u00e9e <span class=\"_ _52\"> </span>int\u00e9grant <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _7\"> </span>la <span class=\"_ _58\"> </span>fois <span class=\"_ _52\"> </span>l\u2019\u00e9quipement<span class=\"_ _0\"></span> promis <span class=\"_ _74\"> </span>et <span class=\"_ _6e\"> </span>les <span class=\"_ _74\"> </span>services<span class=\"_ _0\"></span> <span class=\"_ _74\"> </span>d\u2019installation correspondants. <span class=\"_ _27\"></span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>d\u00e9termin<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>qu\u2019en raison <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nature <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>promess<span class=\"_ _0\"></span>es, <span class=\"_ _2c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>contrat<span class=\"_ _0\"></span> de <span class=\"_ _5b\"> </span>fournit<span class=\"_ _0\"></span>ure <span class=\"_ _5b\"> </span>d\u2019\u00e9quipeme<span class=\"_ _0\"></span>nt <span class=\"_ _5b\"> </span>et <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>services d\u2019installation <span class=\"_ _1\"></span>devait <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nsid\u00e9r\u00e9 <span class=\"_ _0\"></span>comme <span class=\"_ _1\"></span>une<span class=\"_ _0\"></span> seule obligation de perform<span class=\"_ _0\"></span>ance. En <span class=\"_ _53\"> </span>ce <span class=\"_ _53\"> </span>qui <span class=\"_ _4f\"> </span>concerne <span class=\"_ _53\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _53\"> </span>moment <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>la<span class=\"_ _0\"></span> comptabilisation <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>produits, <span class=\"_ _49\"> </span>le <span class=\"_ _49\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _49\"> </span>a estim\u00e9 <span class=\"_ _5b\"> </span>que <span class=\"_ _58\"> </span>ses <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>erformances <span class=\"_ _5b\"> </span>cr<span class=\"_ _0\"></span>\u00e9ai<span class=\"_ _3\"></span>ent <span class=\"_ _58\"> </span>ou am\u00e9lioraient <span class=\"_ _51\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>actif <span class=\"_ _51\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>client <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>ontr\u00f4le lorsque <span class=\"_ _1\"></span>celui-c<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>est<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>\u00e9\u00e9. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>plus<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> d\u00e9termin\u00e9 <span class=\"_ _4e\"> </span>que, <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>es <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ontrats <span class=\"_ _6d\"> </span>types, <span class=\"_ _4e\"> </span>sa<span class=\"_ _0\"></span> performance <span class=\"_\"> </span>ne <span class=\"_\"> </span>cr\u00e9<span class=\"_ _0\"></span>e <span class=\"_\"> </span>pas <span class=\"_\"> </span>un <span class=\"_\"> </span>actif <span class=\"_\"> </span>avec <span class=\"_\"> </span>une<span class=\"_ _0\"></span> utilisation <span class=\"_ _26\"> </span>alternative <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>conclu que, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>tout <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ment, <span class=\"_ _0\"></span>il <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>droit <span class=\"_ _0\"></span>ex\u00e9c<span class=\"_ _0\"></span>utoire <span class=\"_ _0\"></span>au<span class=\"_ _0\"></span> paiement <span class=\"_ _0\"></span>pour les <span class=\"_ _0\"></span>performances <span class=\"_ _0\"></span>r\u00e9alis\u00e9es \u00e0 <span class=\"_ _0\"></span>ce jour. Par <span class=\"_ _2\"></span>cons\u00e9que<span class=\"_ _0\"></span>nt, <span class=\"_ _2\"></span>le Groupe <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptabilise l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> revenu <span class=\"_ _11\"> </span>au <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _66\"> </span>du <span class=\"_ _11\"> </span>temps <span class=\"_ _66\"> </span>en <span class=\"_ _11\"> </span>mesurant<span class=\"_ _0\"></span> l\u2019avancement <span class=\"_ _52\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>util<span class=\"_ _0\"></span>isant <span class=\"_ _58\"> </span>la <span class=\"_ _7\"> </span>m\u00e9thode <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>es intrants <span class=\"_ _3\"></span>sur <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>des co\u00fbts <span class=\"_ _2\"></span>encourus qui <span class=\"_ _2\"></span>sont<span class=\"_ _0\"></span> compar\u00e9s <span class=\"_ _4\"> </span>au <span class=\"_ _4e\"> </span>co\u00fbt <span class=\"_ _4\"> </span>total <span class=\"_ _4\"> </span>pr\u00e9vu <span class=\"_ _4\"> </span>sur <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>projet (anciennement <span class=\"_ _8f\"> </span>appel\u00e9 <span class=\"_ _0\"></span> <span class=\"_ _7b\"> </span>\u00ab <span class=\"ff36\">pourcentage<span class=\"_ _0\"></span> </span>d\u2019ach\u00e8vement<span class=\"ff37\"> \u00bb). <span class=\"_ _0\"></span> </span>Les co\u00fbts des contrats<span class=\"_ _0\"></span> comprennent : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les c<span class=\"_ _0\"></span>o\u00fbts de <span class=\"_ _0\"></span>production <span class=\"_ _0\"></span>directs <span class=\"_ _0\"></span>et ind<span class=\"_ _0\"></span>irects </span></span>(p<span class=\"ls1\">ar <span class=\"_ _7e\"> </span>exemple : <span class=\"_ _7b\"> </span>les <span class=\"_ _7b\"> </span>ress<span class=\"_ _0\"></span>ources </span>consomm\u00e9es, <span class=\"_ _7\"> </span>heures <span class=\"_ _52\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>main-d\u2019<span class=\"_ _0\"></span>\u0153uvre d\u00e9pens\u00e9es, <span class=\"_ _47\"> </span>co\u00fbts <span class=\"_ _26\"> </span>en<span class=\"_ _0\"></span>gag\u00e9s, <span class=\"_ _26\"> </span>temps <span class=\"_ _47\"> </span>\u00e9coul\u00e9 ou <span class=\"ls1\">temps d\u2019utilisat<span class=\"_ _0\"></span>ions des machines<span class=\"_ _0\"></span><span class=\"ls9b\">);</span> </span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les au<span class=\"_ _0\"></span>tres co\u00fbts <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>sont sp\u00e9c<span class=\"_ _0\"></span>ifiquement <span class=\"_ _0\"></span>\u00e0 </span></span>la <span class=\"_ _0\"></span>charge <span class=\"_ _1\"></span>du <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ient <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ertu <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ermes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>u contrat; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ncourus <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>obtenir <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>contrat<span class=\"_ _0\"></span> </span></span>lorsque ces <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>o\u00fbts peuvent \u00eatre <span class=\"_ _3\"></span>identifi\u00e9s de mani\u00e8re <span class=\"_ _26\"> </span>univoque <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>mesur\u00e9s <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>ma<span class=\"_ _0\"></span>ni\u00e8re fiable <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>que <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>conclusion <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>co<span class=\"_ _0\"></span>ntrat <span class=\"_ _26\"> </span>es<span class=\"_ _0\"></span>t probable.<span class=\"_ _0\"></span> Le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _51\"> </span>exclut <span class=\"_ _51\"> </span>l\u2019effe<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>de <span class=\"_ _51\"> </span>to<span class=\"_ _0\"></span>us <span class=\"_ _4\"> </span>les <span class=\"_ _51\"> </span>co\u00fbts<span class=\"_ _0\"></span> encourus <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _d\"> </span>ne <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontribuent <span class=\"_ _57\"> </span>pas <span class=\"_ _57\"> </span>\u00e0 <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> performance <span class=\"_\"> </span>du <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>transfert <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>u contr\u00f4le <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>biens <span class=\"_ _48\"> </span>ou <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>services <span class=\"_ _55\"> </span>au <span class=\"_ _48\"> </span>client (tels <span class=\"_ _11\"> </span>que <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>qu<span class=\"_ _0\"></span>antit\u00e9s <span class=\"_ _11\"> </span>inattendues <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> mat\u00e9riaux, <span class=\"_ _57\"> </span>de <span class=\"_ _d\"> </span>ma<span class=\"_ _0\"></span>in-d\u2019\u0153uvre <span class=\"_ _d\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>d\u2019autres ressources<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>gaspill\u00e9s) <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>aj<span class=\"_ _0\"></span>uste <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode <span class=\"_ _26\"> </span>de saisie po<span class=\"_ _0\"></span>ur tous les<span class=\"_ _0\"></span> co\u00fbts e<span class=\"_ _0\"></span>ncourus qui <span class=\"_ _0\"></span>ne sont pas <span class=\"_ _1\"></span>proportionn<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>progres<span class=\"_ _0\"></span>sion <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Groupe dans le respect de l\u2019<span class=\"_ _0\"></span>obligation de performance.<span class=\"_ _0\"></span> Lorsque <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>garanties <span class=\"_ _1\"></span>fina<span class=\"_ _0\"></span>nci\u00e8res <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>ivent <span class=\"_ _0\"></span>\u00eatr<span class=\"_ _0\"></span>e donn\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>tiers <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cadre <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>contrat et <span class=\"_ _49\"> </span>que <span class=\"_ _49\"> </span>ces <span class=\"_ _50\"> </span>garanties <span class=\"_ _50\"> </span>im<span class=\"_ _0\"></span>pl<span class=\"_ _3\"></span>iquent <span class=\"_ _50\"> </span>un <span class=\"_ _49\"> </span>r<span class=\"_ _0\"></span>isque financier <span class=\"_ _49\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _49\"> </span>IBA, <span class=\"_ _50\"> </span>un <span class=\"_ _50\"> </span>p<span class=\"_ _0\"></span>assif <span class=\"_ _49\"> </span>financier <span class=\"_ _50\"> </span>est<span class=\"_ _0\"></span> comptabilis\u00e9. 1.9.2 <span class=\"_ _23\"> </span>Services En <span class=\"_ _58\"> </span>plus <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>la <span class=\"_ _58\"> </span>fourniture<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>d\u2019<span class=\"_ _0\"></span>\u00e9quipement <span class=\"_ _58\"> </span>et services <span class=\"_ _6d\"> </span>d\u2019instal<span class=\"_ _0\"></span>lation, <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>Groupe <span class=\"_ _6d\"> </span>fourn<span class=\"_ _0\"></span>it <span class=\"_\"> </span>des<span class=\"_ _0\"></span> services <span class=\"_ _46\"> </span>op\u00e9rationnels<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>et <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>ma<span class=\"_ _0\"></span>intenance (rapport\u00e9 <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>tant <span class=\"_ _15\"> </span>que <span class=\"_ _15\"> </span>\u00ab<span class=\"_ _0\"></span> prestations <span class=\"_ _15\"> </span>de services \u00bb) <span class=\"_ _3\"></span>qui <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>rapporten<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>fonctionnement<span class=\"_ _0\"></span> quotidien <span class=\"_ _58\"> </span>et <span class=\"_ _58\"> </span>l\u2019activit\u00e9 <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>maintenance <span class=\"_ _58\"> </span>des<span class=\"_ _0\"></span> centres <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>protonth\u00e9rap<span class=\"_ _0\"></span>ie <span class=\"_ _49\"> </span>une <span class=\"_ _50\"> </span>fois <span class=\"_ _50\"> </span>ceux<span class=\"_ _0\"></span>-<span class=\"ls67\">ci </span>transf\u00e9r\u00e9s <span class=\"_ _50\"> </span>au <span class=\"_ _50\"> </span>client. <span class=\"_ _5b\"> </span>Pour <span class=\"_ _50\"> </span>ces <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ontrats, <span class=\"_ _49\"> </span>la comptabilisation <span class=\"_ _0\"></span>des pro<span class=\"_ _0\"></span>duits <span class=\"_ _0\"></span>a eu <span class=\"_ _0\"></span>lieu <span class=\"_ _0\"></span>au fil <span class=\"_ _0\"></span>du temps <span class=\"_ _61\"> </span>en <span class=\"_ _68\"> </span>utilisant <span class=\"_ _68\"> </span>la <span class=\"_ _61\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode <span class=\"_ _61\"> </span>de comptabilisation<span class=\"_ _0\"></span> des <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>la m\u00e9thode<span class=\"_ _0\"></span> lin\u00e9aire, car <span class=\"_ _2\"></span>IBA consid\u00e8re que <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>client re\u00e7oit <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t utilise <span class=\"_ _4\"> </span>simultan\u00e9ment <span class=\"_ _4\"> </span>l\u2019av<span class=\"_ _0\"></span>antage <span class=\"_ _4e\"> </span>et <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>ses<span class=\"_ _0\"></span> efforts <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>d\u00e9p<span class=\"_ _0\"></span>loy\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mani<span class=\"_ _0\"></span>\u00e8re <span class=\"_ _1\"></span>uniforme <span class=\"_ _1\"></span>sur<span class=\"_ _0\"></span>  tout<span class=\"ls1\">e la <span class=\"_ _0\"></span>p\u00e9riode de <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>correspondant </span>\u00e0 la dur\u00e9e du contrat.<span class=\"_ _0\"></span> 1.9.3 <span class=\"_ _23\"> </span>Recettes de li<span class=\"_ _3\"></span>cence Occasionnellement, <span class=\"_ _5\"> </span>le <span class=\"_\"> </span>gro<span class=\"_ _0\"></span>upe <span class=\"_\"> </span>IBA <span class=\"_\"> </span>vend<span class=\"_ _0\"></span> <span class=\"_\"> </span>une licence <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>pri\u00e9t\u00e9 <span class=\"_ _0\"></span>intellectuelle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u00e9tenue<span class=\"ls9c\">. </span>Cela <span class=\"_ _48\"> </span>ne <span class=\"_ _47\"> </span>fa<span class=\"_ _0\"></span>it <span class=\"_ _47\"> </span>pas <span class=\"_ _48\"> </span>partie <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>l\u2019activit\u00e9 <span class=\"_ _48\"> </span>principale<span class=\"_ _0\"></span> d\u2019IBA <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>constituera, <span class=\"_ _47\"> </span>dans <span class=\"_ _26\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>plupart <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>cas, une <span class=\"_ _27\"></span>obligation <span class=\"_ _26\"> </span>distincte. <span class=\"_ _26\"></span>Sur <span class=\"_ _27\"></span>base <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>crit\u00e8res<span class=\"_ _0\"></span> d\u00e9finis <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _4e\"> </span>norme <span class=\"_ _4\"> </span>IFRS <span class=\"_ _4\"> </span>15, <span class=\"_ _4\"> </span>le <span class=\"_ _4e\"> </span>Groupe<span class=\"_ _0\"></span> d\u00e9termine qu\u2019il transf\u00e8re un droit d\u2019utilisation de<span class=\"_ _0\"></span> la <span class=\"_ _50\"> </span>pro<span class=\"_ _0\"></span>pri\u00e9t\u00e9 <span class=\"_ _50\"> </span>i<span class=\"_ _0\"></span>ntellectuelle <span class=\"_ _5b\"> </span>plut\u00f4t <span class=\"_ _5b\"> </span>qu\u2019un <span class=\"_ _5b\"> </span>droit d\u2019acc\u00e8s <span class=\"_ _53\"> </span>\u00e0 <span class=\"_ _53\"> </span>la <span class=\"_ _53\"> </span>propri\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _53\"> </span>intellectuelle. <span class=\"_ _4f\"> </span>Par cons\u00e9quence, <span class=\"_ _49\"> </span>les <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>evenus <span class=\"_ _51\"> </span>prov<span class=\"_ _0\"></span>enant <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>la vente <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _26\"></span>licence <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>rec<span class=\"_ _0\"></span>onnus <span class=\"_ _1\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>ment o\u00f9 les droits sont trans<span class=\"_ _0\"></span>f\u00e9r\u00e9s au client. 1.9.4 <span class=\"_ _23\"> </span>Prix de transaction<span class=\"_ _3\"></span> Dans <span class=\"_\"> </span>le <span class=\"_\"> </span>cadre <span class=\"_\"> </span>des<span class=\"_ _0\"></span> <span class=\"_\"> </span>services <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>la <span class=\"_\"> </span>fourniture d\u2019\u00e9quipement <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>serv<span class=\"_ _0\"></span>ices <span class=\"_ _1\"></span>d\u2019installation <span class=\"_ _1\"></span>ainsi que <span class=\"_ _44\"> </span><span class=\"ls1\">des <span class=\"_ _44\"> </span>services<span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>op\u00e9<span class=\"_ _0\"></span>rationnels <span class=\"_ _66\"> </span>et <span class=\"_ _6f\"> </span>de </span>maintenance, <span class=\"_\"> </span>IBA <span class=\"_ _55\"> </span>examine <span class=\"_\"> </span>les <span class=\"_ _55\"> </span>conditions <span class=\"_\"> </span>du contrat <span class=\"_ _58\"> </span>et <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>ses <span class=\"_ _58\"> </span>pratiques <span class=\"_ _52\"> </span>commerciales<span class=\"_ _0\"></span> habituelles <span class=\"_ _66\"> </span>pour <span class=\"_ _66\"> </span>d\u00e9terminer <span class=\"_ _66\"> </span>le <span class=\"_ _66\"> </span>prix <span class=\"_ _66\"> </span>de transaction. <span class=\"_ _58\"> </span>Le <span class=\"_ _52\"> </span>prix <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>transaction <span class=\"_ _58\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _58\"> </span>le<span class=\"_ _0\"></span> montant de <span class=\"_ _0\"></span>la contrepartie \u00e0 <span class=\"_ _0\"></span>laquelle le Group<span class=\"_ _0\"></span>e s\u2019attend <span class=\"_ _2\"></span>\u00e0 avoir <span class=\"_ _2\"></span>droit <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>\u00e9change du <span class=\"_ _2\"></span>transfert <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span><span class=\"lsa0\">u </span>paquet <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>services <span class=\"_ _27\"></span>promis <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>un <span class=\"_ _27\"></span>client. <span class=\"_ _27\"></span>L<span class=\"_ _0\"></span>e contrat <span class=\"_ _5b\"> </span>d\u2019IBA <span class=\"_ _5b\"> </span>avec <span class=\"_ _5b\"> </span>les <span class=\"_ _5b\"> </span>clients <span class=\"_ _5b\"> </span>ne <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ontient g\u00e9n\u00e9ralement <span class=\"_ _27\"></span>pas <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>mon<span class=\"_ _0\"></span>tants <span class=\"_ _1\"></span>vari<span class=\"_ _0\"></span>ables <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>la composante <span class=\"_ _50\"> </span>de <span class=\"_ _49\"> </span>finance<span class=\"_ _0\"></span>ment <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>\u00e9g<span class=\"_ _0\"></span>alement consid\u00e9r\u00e9e comme <span class=\"_ _0\"></span>non significative. 1.9.5 <span class=\"_ _23\"> </span>Actifs sur contrat<span class=\"_ _3\"></span>s  Un <span class=\"_ _7\"> </span>actif<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _7\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _7\"> </span>le <span class=\"_ _7\"> </span>droit<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>une<span class=\"_ _0\"></span> contrepartie <span class=\"_ _58\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _58\"> </span>\u00e9change <span class=\"_ _52\"> </span>de <span class=\"_ _52\"> </span>biens <span class=\"_ _52\"> </span>ou <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> services <span class=\"_ _51\"> </span>transf\u00e9r\u00e9s <span class=\"_ _51\"> </span>au <span class=\"_ _51\"> </span>client. <span class=\"_ _51\"> </span>Si <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>Groupe<span class=\"_ _0\"></span> transf\u00e8re <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>biens <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>services <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>client avant que<span class=\"_ _0\"></span> celui-ci <span class=\"_ _0\"></span>ne verse<span class=\"_ _0\"></span> une <span class=\"_ _0\"></span>contrepartie ou<span class=\"_ _0\"></span> avant <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>paiem<span class=\"_ _0\"></span>ent <span class=\"_ _47\"> </span>ne <span class=\"_ _47\"> </span>soit <span class=\"_ _47\"> </span>d\u00fb, <span class=\"_ _47\"> </span>ce <span class=\"_ _47\"> </span>qui <span class=\"_ _47\"> </span>est<span class=\"_ _0\"></span> g\u00e9n\u00e9ralement <span class=\"_ _57\"> </span>le <span class=\"_ _57\"> </span>cas<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>la <span class=\"_ _57\"> </span>fournitur<span class=\"_ _0\"></span>e d\u2019\u00e9quipement <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>service <span class=\"_ _6d\"> </span>d\u2019insta<span class=\"_ _0\"></span>llation, <span class=\"_\"> </span>un<span class=\"_ _0\"></span> actif <span class=\"_ _7\"> </span>du <span class=\"_ _7\"> </span>contrat <span class=\"_ _46\"> </span>est <span class=\"_ _7\"> </span>comptabilis\u00e9 <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _52\"> </span>l<span class=\"_ _0\"></span>a contrepartie acquis<span class=\"_ _0\"></span>e conditionnelle. <span class=\"_ _0\"></span> 1.9.6 <span class=\"_ _23\"> </span>Cr\u00e9ances commer<span class=\"_ _3\"></span>ciales  Une <span class=\"_ _50\"> </span>cr\u00e9ance <span class=\"_ _5b\"> </span>repr\u00e9sente <span class=\"_ _5b\"> </span>le <span class=\"_ _50\"> </span>droit <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>\u2019IBA <span class=\"_ _50\"> </span><span class=\"lsa0\">de </span>recevoir <span class=\"_ _54\"> </span>un <span class=\"_ _71\"> </span>montant <span class=\"_ _54\"> </span>inco<span class=\"_ _0\"></span>nditionnel <span class=\"_ _54\"> </span>de<span class=\"_ _0\"></span> contrepartie <span class=\"_ _47\"> </span><span class=\"ls9b\">(c</span>\u2019est-<span class=\"_ _0\"></span>\u00e0-dire <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>seul <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>assage du <span class=\"ls1\">temps est n\u00e9cessaire<span class=\"_ _0\"></span> avant que le <span class=\"_ _3\"></span>paiement<span class=\"_ _0\"></span> </span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>contrepartie <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>soit <span class=\"_ _1\"></span>d\u00fb) <span class=\"_ _1\"></span>pr\u00e9sent\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sous <span class=\"_ _1\"></span>la rubrique \u00ab<span class=\"ff37\"> Cr\u00e9ances <span class=\"_ _0\"></span>commerciales</span> <span class=\"ls96\">\u00bb.</span> <span class=\"_ _0\"></span> 1.9.7 <span class=\"_ _23\"> </span>Passifs sur contrat<span class=\"_ _3\"></span>s  Un<span class=\"ls1\"> <span class=\"_ _58\"> </span>passif <span class=\"_ _58\"> </span>sur <span class=\"_ _52\"> </span>contrac<span class=\"_ _0\"></span>t <span class=\"_ _58\"> </span>est <span class=\"_ _58\"> </span>l\u2019obligation <span class=\"_ _52\"> </span>de </span>transf\u00e9rer des biens o<span class=\"_ _0\"></span>u des services \u00e0 un client<span class=\"_ _0\"></span> pour <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>equel <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>re\u00e7<span class=\"_ _0\"></span>u <span class=\"_ _1\"></span>une <span class=\"_ _27\"></span>contrepartie (ou <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>montant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contrepa<span class=\"_ _0\"></span>rtie <span class=\"_ _2c\"></span>est <span class=\"_ _2\"></span>d\u00fb) <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>part du <span class=\"_\"> </span>client. <span class=\"_ _6d\"> </span>Si <span class=\"_ _5\"> </span>un <span class=\"_ _6d\"> </span>client <span class=\"_ _6d\"> </span>paie <span class=\"_ _6d\"> </span>une <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>ontrepartie avant <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>\u2019IBA <span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>lui <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ansf\u00e8re <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>biens <span class=\"_ _1\"></span>ou <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> services, un<span class=\"_ _0\"></span> passif c<span class=\"_ _0\"></span>ontractuel est <span class=\"_ _0\"></span>comptabilis\u00e9<span class=\"_ _0\"></span> lorsque <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>paiem<span class=\"_ _0\"></span>ent <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>effectu\u00e9 <span class=\"_ _4e\"> </span>ou <span class=\"_ _4\"> </span>que <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>e paiement <span class=\"_ _4f\"> </span>est <span class=\"_ _4f\"> </span>d\u00fb <span class=\"_ _4f\"> </span>(l<span class=\"_ _0\"></span>e <span class=\"_ _4f\"> </span>premier <span class=\"_ _4f\"> </span>des <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>eux pr\u00e9valant). <span class=\"_ _4\"> </span>Les <span class=\"_ _4\"> </span>passifs<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4\"> </span>au <span class=\"_ _4e\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _4\"> </span>sont comptabilis\u00e9s <span class=\"_\"> </span>en<span class=\"_ _0\"></span> <span class=\"_\"> </span>produits <span class=\"_\"> </span>lorsque <span class=\"_\"> </span>le <span class=\"_\"> </span>Group<span class=\"_ _0\"></span>e ex\u00e9cute ses contr<span class=\"_ _0\"></span>at<span class=\"ls67\">s.</span> 1.9.8 <span class=\"_ _23\"> </span>Passif de rembours<span class=\"_ _3\"></span>ement  Un <span class=\"_ _0\"></span>passif <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>emboursement <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>reconnu <span class=\"_ _1\"></span>pour le <span class=\"_ _55\"> </span>montant <span class=\"_\"> </span>des <span class=\"_ _48\"> </span>dro<span class=\"_ _0\"></span>its <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>pa<span class=\"_ _3\"></span>iements <span class=\"_\"> </span>re\u00e7u <span class=\"_\"> </span>en avance <span class=\"_ _1\"></span>par <span class=\"_ _27\"></span>un <span class=\"_ _1\"></span>clie<span class=\"_ _0\"></span>nt <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _1\"></span>s\u2019attend <span class=\"_ _27\"></span>\u00e0 rembourser <span class=\"_ _0\"></span>au client<span class=\"_ _0\"></span>. Ce p<span class=\"_ _0\"></span>assif est m<span class=\"_ _0\"></span>esur\u00e9 par le <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _0\"></span>re\u00e7u <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>lequel <span class=\"_ _1\"></span>l\u2019entit\u00e9 <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s\u2019attend pas <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>avoir <span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>oit <span class=\"_ _0\"></span>(c\u2019est-\u00e0-dire <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>montants <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n inclus dans le prix de <span class=\"_ _0\"></span>transaction). 1.10. <span class=\"_ _69\"> </span>INSTRUMENTS FINANCIERS1.10.1 <span class=\"_ _48\"> </span>Actifs financier<span class=\"_ _3\"></span>s \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Classification et <span class=\"_ _0\"></span>\u00e9valuation </span></span>En <span class=\"_ _47\"> </span>vertu <span class=\"_ _48\"> </span>d\u2019IFR<span class=\"_ _0\"></span>S <span class=\"_ _47\"> </span>9, <span class=\"_ _47\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>instrumen<span class=\"_ _0\"></span>ts <span class=\"_ _47\"> </span>financiers<span class=\"_ _0\"></span> sont <span class=\"_ _2\"></span>ult\u00e9rieureme<span class=\"_ _0\"></span>nt <span class=\"_ _2\"></span>\u00e9valu\u00e9s <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>valeur <span class=\"_ _3\"></span>par le <span class=\"_ _2\"></span>biais <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r\u00e9sult<span class=\"_ _0\"></span>at <span class=\"_ _2\"></span><span class=\"ls96\">net<span class=\"ls1\"> <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>JVR), <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>co\u00fbt<span class=\"_ _0\"></span> </span></span>amorti <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>biais <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>autres \u00e9l\u00e9ments <span class=\"_ _4f\"> </span>du <span class=\"_ _4f\"> </span>r\u00e9sul<span class=\"_ _0\"></span>tat <span class=\"_ _53\"> </span>globa<span class=\"_ _0\"></span>l <span class=\"_ _53\"> </span>(<span class=\"_ _0\"></span>JVRG). <span class=\"_ _4f\"> </span>La classification <span class=\"_ _49\"> </span>repose <span class=\"_ _49\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _51\"> </span>deux <span class=\"_ _49\"> </span>crit<span class=\"_ _0\"></span>\u00e8res <span class=\"_ _51\"> </span>: <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span><span class=\"lsa0\">e </span>mod\u00e8le \u00e9cono<span class=\"_ _0\"></span>mique du Gr<span class=\"_ _0\"></span>oupe<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>pour la gestion<span class=\"_ _0\"></span> des <span class=\"_ _7\"> </span>actifs <span class=\"_ _7\"> </span>; <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span>si <span class=\"_ _7\"> </span>les <span class=\"_ _7\"> </span>flux <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>tr\u00e9sorerie contractuels <span class=\"_ _d\"> </span>des <span class=\"_ _d\"> </span>instruments <span class=\"_ _d\"> </span>repr\u00e9sentent \u00ab uniquement <span class=\"_ _6d\"> </span>des <span class=\"_ _4e\"> </span>paiements <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>principal <span class=\"_ _6d\"> </span>et<span class=\"_ _0\"></span> d\u2019int\u00e9r\u00eats \u00bb <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>impay\u00e9 <span class=\"_ _0\"></span>(le \u00ab crit\u00e8re SPPI \u00bb).<span class=\"_ _0\"></span> La <span class=\"_ _5\"> </span>n<span class=\"_ _0\"></span>ouvelle <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>lassification <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>\u2019\u00e9valuation <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> actifs financiers du Gro<span class=\"_ _0\"></span>upe sont les suivants : <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _47\"> </span>det<span class=\"_ _0\"></span>tes <span class=\"_ _47\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>amorti<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>actifs<span class=\"_ _0\"></span> </span></span>financiers <span class=\"_ _5b\"> </span>d\u00e9te<span class=\"_ _0\"></span>nus <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>adre <span class=\"_ _5b\"> </span>d\u2019un mod\u00e8le <span class=\"_ _53\"> </span>\u00e9con<span class=\"_ _0\"></span>omique <span class=\"_ _53\"> </span>dans <span class=\"_ _4f\"> </span>le <span class=\"_ _53\"> </span>but <span class=\"_ _53\"> </span>de<span class=\"_ _0\"></span> conserver <span class=\"_ _52\"> </span>les <span class=\"_ _58\"> </span>actifs <span class=\"_ _52\"> </span>financiers<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _58\"> </span>de collecter <span class=\"_ _0\"></span>des flux <span class=\"_ _0\"></span>de tr\u00e9sorerie <span class=\"_ _0\"></span>contractuels<span class=\"_ _0\"></span> conformes <span class=\"_ _0\"></span>au cr<span class=\"_ _0\"></span>it\u00e8re SPPI. <span class=\"_ _0\"></span>Cette cat\u00e9gori<span class=\"_ _0\"></span>e comporte <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>cr\u00e9anc<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>commerciales, <span class=\"_ _48\"> </span>les cr\u00e9ances <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>long <span class=\"_ _0\"></span>term<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>commandes<span class=\"_ _0\"></span> en <span class=\"_ _51\"> </span>cours, <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>autres <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>r\u00e9ances <span class=\"_ _4\"> </span>et <span class=\"_ _51\"> </span>pr\u00eat<span class=\"_ _0\"></span>s compris dans la rubrique autres cr\u00e9ances \u00e0 long <span class=\"_ _2\"></span>term<span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>les cr\u00e9ances <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>commerciales<span class=\"_ _0\"></span> et <span class=\"_ _6f\"> </span>ac<span class=\"_ _0\"></span>comptes <span class=\"_ _6f\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _6f\"> </span>comma<span class=\"_ _0\"></span>ndes, <span class=\"_ _6f\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>court <span class=\"_ _4\"> </span>terme <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>tr\u00e9sorerie <span class=\"_ _4\"> </span><span class=\"lsa0\">et </span>\u00e9quivalents de tr\u00e9sorer<span class=\"_ _0\"></span>ie.  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _47\"> </span>instruments<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>cap<span class=\"_ _0\"></span>itaux <span class=\"_ _47\"> </span>propres <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>la </span></span>JVRG, <span class=\"_ _49\"> </span>dont <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>gains <span class=\"_ _49\"> </span><span class=\"ls96\">et<span class=\"_ _0\"></span></span> <span class=\"_ _51\"> </span>pertes<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>la<span class=\"_ _0\"></span> d\u00e9comptabilisation qui <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sont <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>recycl\u00e9s<span class=\"_ _0\"></span> par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sul<span class=\"_ _0\"></span>tats. <span class=\"_ _0\"></span>Cette <span class=\"_ _0\"></span>cat\u00e9gorie<span class=\"_ _0\"></span> comprend <span class=\"_ _47\"> </span>un<span class=\"_ _0\"></span>iquement <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>instruments <span class=\"_ _48\"> </span>de capitaux <span class=\"_ _27\"></span>propres <span class=\"_ _27\"></span>(autres <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>nvestissements), que <span class=\"_ _0\"></span>le G<span class=\"_ _0\"></span>roupe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l\u2019intention <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9tenir <span class=\"_ _0\"></span>dans un <span class=\"_\"> </span>avenir <span class=\"_\"> </span>pr\u00e9visible <span class=\"_\"> </span>et <span class=\"_\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_\"> </span>le <span class=\"_\"> </span>Groupe <span class=\"_\"> </span>a irr\u00e9vocablement choisi d<span class=\"_ _0\"></span>e classer lors de la<span class=\"_ _0\"></span> comptabilisation<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>transit<span class=\"_ _0\"></span>ion <span class=\"_ _0\"></span>initiale.<span class=\"_ _0\"></span> Le <span class=\"_\"> </span>Groupe <span class=\"_ _6d\"> </span>a <span class=\"_ _5\"> </span>cl<span class=\"_ _0\"></span>ass\u00e9 <span class=\"_\"> </span>ses <span class=\"_ _5\"> </span>instrum<span class=\"_ _0\"></span>ents <span class=\"_\"> </span>de<span class=\"_ _0\"></span> capitaux <span class=\"_ _0\"></span>propres<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>cot\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>instrume<span class=\"_ _0\"></span>nts de <span class=\"_ _58\"> </span>cap<span class=\"_ _0\"></span>itaux <span class=\"_ _58\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _52\"> </span>la <span class=\"_ _52\"> </span>JVRG. <span class=\"_ _52\"> </span>Les<span class=\"_ _0\"></span> instruments de c<span class=\"_ _0\"></span>apitaux propres <span class=\"_ _0\"></span>\u00e0 la JRVG<span class=\"_ _0\"></span> ne font <span class=\"_ _0\"></span>pas l\u2019objet d<span class=\"_ _0\"></span>\u2019un test<span class=\"_ _0\"></span> de d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation selon IFRS 9.  \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _59\"> </span>actifs <span class=\"_ _71\"> </span>financiers<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>\u00e0 <span class=\"_ _71\"> </span>la <span class=\"_ _71\"> </span>J<span class=\"_ _0\"></span>VRG</span>comprennent <span class=\"_ _26\"> </span>uniquem<span class=\"_ _0\"></span>ent <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>instrumen<span class=\"_ _0\"></span>tsd\u00e9riv\u00e9s.\u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Cr\u00e9an<span class=\"_ _0\"></span>ces</span>Une <span class=\"_\"> </span>cr\u00e9ance <span class=\"_\"> </span>est <span class=\"_ _48\"> </span>comptabilis\u00e9e <span class=\"_\"> </span>si <span class=\"_\"> </span>un <span class=\"_\"> </span>montant <span class=\"_\"> </span>de<span class=\"_ _3\"></span> contrepartie <span class=\"_ _4e\"> </span>in<span class=\"_ _0\"></span>cond<span class=\"_ _3\"></span>itionnelle <span class=\"_ _4\"> </span>est <span class=\"_ _4e\"> </span>d\u00fb <span class=\"_ _4\"> </span>par <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>client (c'est-\u00e0-dire <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>seul <span class=\"_ _4\"> </span>le <span class=\"_ _4e\"> </span>pass<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ge <span class=\"_ _4\"> </span>du <span class=\"_ _4e\"> </span>temps <span class=\"_ _4\"> </span>est n\u00e9cessaire <span class=\"_ _0\"></span>avant qu<span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>paiement <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a contrepartie soit d\u00fb).  Sauf <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>l'impact <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>l'actualisation <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>signific<span class=\"_ _0\"></span>atif, <span class=\"_ _1\"></span>les cr\u00e9ances <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>\u00e9valu\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>nominale. <span class=\"_ _0\"></span>Les cr\u00e9ances <span class=\"_ _48\"> </span>sont <span class=\"_\"> </span>d<span class=\"_ _3\"></span>\u00e9pr\u00e9ci\u00e9es <span class=\"_ _48\"> </span>lorsque <span class=\"_ _48\"> </span>la <span class=\"_\"> </span>r\u00e9ception <span class=\"_ _47\"> </span>de tout ou partie est incertaine ou douteuse. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">D\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation <span class=\"_ _59\"> </span>d\u2019actifs<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>financiers <span class=\"_ _5d\"> </span>\u2013</span>provision <span class=\"_ _71\"> </span>pour <span class=\"_ _71\"> </span>perte<span class=\"_ _0\"></span>s <span class=\"_ _54\"> </span>de <span class=\"_ _71\"> </span>cr\u00e9ditattenduesTous <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>actifs <span class=\"_ _4\"> </span>financiers, <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>particu<span class=\"_ _0\"></span>lier <span class=\"_ _4e\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _26\"> </span>commerc<span class=\"_ _0\"></span>iales <span class=\"_ _27\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>autres<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>cr\u00e9ances<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>(\u00e0<span class=\"_ _0\"></span> court et <span class=\"_ _2\"></span>\u00e0 l<span class=\"_ _3\"></span>ong terme) <span class=\"_ _2\"></span>sont soumis \u00e0 <span class=\"ls9d\">la</span> <span class=\"_ _2\"></span>m\u00e9thod<span class=\"_ _0\"></span>e de d\u00e9pr\u00e9ciatio<span class=\"_ _0\"></span>n, appel\u00e9e mod\u00e8<span class=\"_ _0\"></span>le des <span class=\"_ _0\"></span>perte<span class=\"ls67\">s <span class=\"lsa0\">de </span></span>cr\u00e9dit <span class=\"_ _27\"></span>at<span class=\"_ _0\"></span>tendues <span class=\"_ _27\"></span>(E<span class=\"_ _0\"></span>CL), <span class=\"_ _27\"></span>qu<span class=\"_ _0\"></span>i <span class=\"_ _27\"></span>mesure <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes de <span class=\"_ _50\"> </span>cr\u00e9d<span class=\"_ _0\"></span>it <span class=\"_ _50\"> </span>attendues. <span class=\"_ _5b\"> </span>Ces <span class=\"_ _5b\"> </span>pertes <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>cr\u00e9dit attendues se <span class=\"_ _0\"></span>fondent sur <span class=\"_ _0\"></span>la diff\u00e9rence entre <span class=\"_ _0\"></span>les flux <span class=\"_ _7a\"> </span>de <span class=\"_ _7a\"> </span>tr\u00e9sorerie <span class=\"_ _6b\"> </span>contractuels <span class=\"_ _7a\"> </span>dus conform\u00e9ment <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>tous <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e tr\u00e9sorerie que le Gro<span class=\"_ _0\"></span>upe pr\u00e9voit de recev<span class=\"_ _0\"></span>oir. Pour <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>cr\u00e9ances <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ommerciales, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _26\"> </span>a mis <span class=\"_ _15\"> </span>en <span class=\"_ _11\"> </span>place<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>une <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>atrice <span class=\"_ _57\"> </span>b<span class=\"_ _0\"></span>as\u00e9e <span class=\"_ _15\"> </span>sur<span class=\"_ _0\"></span> l\u2019anciennet\u00e9 <span class=\"_\"> </span>des <span class=\"_ _55\"> </span>soldes <span class=\"_\"> </span>ouverts <span class=\"_\"> </span>corrig\u00e9s <span class=\"_ _55\"> </span>des facteurs <span class=\"_ _4e\"> </span>pr<span class=\"_ _0\"></span>\u00e9visionnels <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4e\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _4e\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>le<span class=\"_ _0\"></span> calcul <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>pertes <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span> attendues<span class=\"ls9e\">. </span>La matrice<span class=\"_ _0\"></span> utilis\u00e9e est la suivante :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">25 % apr\u00e8s<span class=\"_ _0\"></span> 90 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">50 % apr\u00e8s<span class=\"_ _0\"></span> 180 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">75 % apr\u00e8s<span class=\"_ _0\"></span> 270 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">100% <span class=\"_ _0\"></span>apr\u00e8s 360 jours de retard.</span>Pour <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _47\"> </span>(pr\u00eats <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>titres <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> cr\u00e9ance), <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>perte <span class=\"_ _2\"></span>de cr<span class=\"_ _3\"></span>\u00e9dit <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>tte<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>due <span class=\"_ _2\"></span>(ECL) <span class=\"_ _2\"></span>est bas\u00e9e sur l\u2019ECL \u00e0 <span class=\"_ _2\"></span>12<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mois. L\u2019ECL \u00e0 1<span class=\"_ _3\"></span>2 mois est <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>partie de la dur\u00e9e <span class=\"_ _2\"></span>de vie <span class=\"_ _2\"></span>des ECL qu<span class=\"_ _3\"></span>i r\u00e9sulte <span class=\"_ _2\"></span>d\u2019\u00e9v\u00e9nements de d\u00e9faut <span class=\"_ _0\"></span>sur un instrument <span class=\"_ _0\"></span>financier qui <span class=\"_ _0\"></span>sont poss<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>bles dans <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>12 <span class=\"_ _2c\"></span>mois <span class=\"_ _2\"></span>suivant <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>date <span class=\"_ _2c\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>cl\u00f4ture. <span class=\"_ _2\"></span>Toutefois, lorsque <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>risque <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>augment\u00e9 <span class=\"_ _27\"> </span>de <span class=\"_ _27\"></span>mani\u00e8re significative <span class=\"_ _49\"> </span>depuis <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>d\u00e9part, <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>provision <span class=\"_ _51\"> </span>sera calcul\u00e9e sur la dur\u00e9e de vie total du ECL. Le Groupe consid\u00e8re <span class=\"_ _7\"> </span>qu\u2019un <span class=\"_ _7\"> </span>actif <span class=\"_ _7\"> </span>financier <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>d\u00e9faut (totalement <span class=\"_ _69\"> </span>ou <span class=\"_ _59\"> </span>partiellement) <span class=\"_ _69\"> </span>lorsque <span class=\"_ _59\"> </span>des informations <span class=\"_ _1\"></span>internes <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>externes <span class=\"_ _0\"></span>indiquent <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _0\"></span>est peu <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>re\u00e7oive <span class=\"_ _0\"></span>l\u2019int\u00e9gralit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>des montants <span class=\"_ _0\"></span>contractuels en <span class=\"_ _0\"></span>souffrance et <span class=\"_ _0\"></span>comptabilise les ECL appropri\u00e9es. &gt;&gt;<span class=\"_ _52\"> </span><span class=\"ls1\">Pour <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>savoir <span class=\"_ _6d\"> </span>plus <span class=\"_ _4e\"> </span>sur <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>ECL <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>les</span>cr\u00e9ances clients, consu<span class=\"_ _0\"></span>ltez la note 14.11.10.2 <span class=\"_ _48\"> </span>Passifs financiers \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Comp<span class=\"_ _0\"></span>tabilisation et classification</span>Les <span class=\"_ _6d\"> </span>passifs <span class=\"_ _6d\"> </span>financiers <span class=\"_ _5\"> </span>son<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>cl<span class=\"_ _0\"></span>ass\u00e9s,<span class=\"_ _3\"></span> <span class=\"_ _6d\"> </span>lors <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span><span class=\"ls22\">eur</span> comptabilisation <span class=\"_ _15\"> </span>i<span class=\"_ _0\"></span>nitiale, <span class=\"_ _15\"> </span>comme <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>passifs financiers \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur par l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>biais du compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>pr\u00eats <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>emprunts, <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>dettes <span class=\"_ _3\"></span>ou <span class=\"_ _2\"></span>comme des <span class=\"_ _46\"> </span>d\u00e9riv\u00e9s <span class=\"_ _46\"> </span>d\u00e9sign\u00e9s <span class=\"_ _7\"> </span>comme <span class=\"_ _46\"> </span>instruments <span class=\"_ _46\"> </span>de couverture <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>une <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ouverture <span class=\"_ _47\"> </span>efficace, <span class=\"_ _48\"> </span>selon <span class=\"_ _48\"> </span>le cas. Tous <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ssifs <span class=\"_ _58\"> </span>financiers <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptabilis\u00e9s initialement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>leur <span class=\"_ _27\"> </span>juste <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>et, <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"> </span>cas <span class=\"_ _26\"> </span>des pr\u00eats, <span class=\"_ _5b\"> </span>emprunts <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>dettes, <span class=\"_ _50\"> </span>nets <span class=\"_ _5b\"> </span>des <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _50\"> </span>de transaction directement attribuables \u00e0 ces dettes. Les <span class=\"_ _26\"> </span>passifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>comprennent <span class=\"_ _26\"> </span>les fournisseurs <span class=\"_ _58\"> </span>et <span class=\"_ _58\"> </span>autres <span class=\"_ _58\"> </span>cr\u00e9diteurs, <span class=\"_ _5b\"> </span>les <span class=\"_ _58\"> </span>pr\u00eats <span class=\"_ _58\"> </span>et emprunts, <span class=\"_ _0\"></span>y compris <span class=\"_ _0\"></span>les d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>couverts <span class=\"_ _0\"></span>bancaires et <span class=\"_ _0\"></span>les instruments financiers d\u00e9riv\u00e9s. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Comp<span class=\"_ _0\"></span>tabilisation ult\u00e9rieure</span>Aux <span class=\"_ _26\"> </span>fi<span class=\"_ _0\"></span>ns <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>l\u2019\u00e9valuation <span class=\"_ _47\"> </span>ult\u00e9rieure<span class=\"_ _0\"></span>, <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>passifs financiers sont class\u00e9s<span class=\"_ _0\"></span> en deux cat\u00e9gories :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Passifs <span class=\"_ _48\"> </span>financiers <span class=\"_ _47\"> </span><span class=\"ws19d\">\u00e0 </span>la <span class=\"_ _47\"> </span>juste <span class=\"_ _47\"> </span>valeur <span class=\"_ _47\"> </span>par <span class=\"_ _47\"> </span>le</span>biais <span class=\"ws19e\">du <span class=\"ws19f\">compte de r\u00e9sultat</span></span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Passifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _26\"> </span>au <span class=\"_ _27\"></span>co\u00fbt <span class=\"_ _26\"> </span>amorti <span class=\"_ _26\"> </span>(pr\u00eats <span class=\"_ _27\"></span>et</span>emprunts)-<span class=\"_ _5\"> </span><span class=\"ff38\">Passifs <span class=\"_ _47\"> </span>financiers <span class=\"_ _48\"> </span><span class=\"ws1a0\">\u00e0 <span class=\"ws1a1\">la </span></span>juste <span class=\"_ _48\"> </span>valeur</span>par <span class=\"ws1a2\">le <span class=\"ws1a3\">biais <span class=\"ws1a4\">du <span class=\"ws19e\">compte de </span></span></span></span>r\u00e9sultatCette <span class=\"_\"> </span>cat\u00e9gorie <span class=\"_\"> </span>comprend <span class=\"_\"> </span>principalement <span class=\"_\"> </span>les<span class=\"_ _0\"></span> instruments <span class=\"_\"> </span>financiers <span class=\"_\"> </span>d\u00e9riv\u00e9s <span class=\"_ _55\"> </span>conclus <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>le<span class=\"_ _0\"></span> Groupe <span class=\"_ _49\"> </span>qui <span class=\"_ _49\"> </span>n<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _49\"> </span>pas <span class=\"_ _49\"> </span>d\u00e9sign\u00e9s <span class=\"_ _50\"> </span>comme<span class=\"_ _0\"></span> instruments de couverture dans <span class=\"_ _3\"></span>les relations de couverture <span class=\"_ _6d\"> </span>au <span class=\"_\"> </span>sens <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>norme <span class=\"_ _6d\"> </span>IFRS <span class=\"_\"> </span>9<span class=\"_ _0\"></span> <span class=\"_\"> </span>et expliqu\u00e9es dans<span class=\"_ _0\"></span> la note 1.10.3. -<span class=\"_ _5\"> </span><span class=\"ff38\">Passifs <span class=\"_ _4\"> </span>financiers <span class=\"_ _49\"> </span>au <span class=\"_ _51\"> </span>co\u00fbt <span class=\"_ _51\"> </span>amorti</span>(pr\u00eats et emprunts)Il <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>\u2019agit <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>at\u00e9gorie <span class=\"_ _2\"></span>la plus <span class=\"_ _3\"></span>pertinente pour <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> Groupe. <span class=\"_ _47\"> </span>Apr\u00e8s <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>omptabilisation <span class=\"_ _48\"> </span>initiale, <span class=\"_ _47\"> </span>les<span class=\"_ _0\"></span> pr\u00eats <span class=\"_ _26\"></span>et <span class=\"_ _27\"></span>empru<span class=\"_ _0\"></span>nts <span class=\"_ _27\"></span>portant <span class=\"_ _26\"> </span>int\u00e9r\u00eat <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"></span>\u00e9valu\u00e9s au <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _2\"></span>amorti <span class=\"_ _2\"></span>selon <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>m\u00e9thode <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>u <span class=\"_ _2c\"></span>taux <span class=\"_ _3\"></span>d\u2019in\u00e9r\u00eat effectif <span class=\"_ _4\"> </span>(T<span class=\"_ _0\"></span>IE). <span class=\"_ _4\"> </span>Les <span class=\"_ _4\"> </span>ga<span class=\"_ _0\"></span>ins <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _51\"> </span>pertes <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ont comptabilis\u00e9s <span class=\"_ _59\"> </span>en <span class=\"_ _59\"> </span>r\u00e9sultat <span class=\"_ _59\"> </span>lors<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>de <span class=\"_ _59\"> </span>la d\u00e9comptabilisation <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>passifs <span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le biais <span class=\"_\"> </span>du <span class=\"_ _5\"> </span>proc<span class=\"_ _0\"></span>essus <span class=\"_\"> </span>d\u2019amor<span class=\"_ _0\"></span>tissement <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_\"> </span>taux d\u2019int\u00e9r\u00eat effectif. Le co\u00fbt <span class=\"_ _0\"></span>amorti <span class=\"_ _0\"></span>est calcu<span class=\"_ _0\"></span>l\u00e9 en <span class=\"_ _0\"></span>tenant compt<span class=\"_ _0\"></span>e de toute <span class=\"_ _0\"></span>d\u00e9cote <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>prime <span class=\"_ _0\"></span><span class=\"lsa0\">d\u2019</span>acquisition <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>frais ou <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"> </span>qui <span class=\"_ _4e\"> </span>f<span class=\"_ _0\"></span>ont <span class=\"_ _4e\"> </span>partie <span class=\"_ _4\"> </span>int\u00e9<span class=\"_ _0\"></span>grante <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span><span class=\"ls96\">u <span class=\"_ _4\"> </span></span>TIE<span class=\"ls9c\">. </span>L\u2019amortissement TIE est inclus <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _3\"></span>charges<span class=\"_ _0\"></span> financi\u00e8res <span class=\"ls96\">dans<span class=\"_ _0\"></span></span> le compte de r\u00e9sul<span class=\"_ _0\"></span>tat. Cette <span class=\"_ _3\"></span>cat\u00e9gorie <span class=\"_ _2\"></span>s\u2019appl<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>g\u00e9<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>\u00e9ralement <span class=\"_ _3\"></span>aux <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>r\u00eats <span class=\"_ _2\"></span>et emprunts portant int\u00e9r\u00eat. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _51\"> </span>Pour <span class=\"_ _51\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>savoir <span class=\"_ _49\"> </span>plus <span class=\"_ _49\"> </span>sur <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>emprunts,<span class=\"_ _0\"></span> </span>consultez la note 0<span class=\"_ _0\"></span><span class=\"ff36 fcd\"> </span>1.10.3 <span class=\"_ _48\"> </span>Instruments d\u00e9r<span class=\"_ _3\"></span>iv\u00e9s Les <span class=\"_ _47\"> </span>instru<span class=\"_ _0\"></span>ments <span class=\"_ _47\"> </span>d\u00e9riv\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sont <span class=\"_ _48\"> </span>com<span class=\"_ _0\"></span>ptabilis\u00e9s <span class=\"_ _47\"> </span>\u00e0 leur juste valeur \u00e0 la d<span class=\"_ _0\"></span>ate de lasont conc<span class=\"_ _0\"></span>lues. Les <span class=\"_ _2\"></span>variations <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>instruments<span class=\"_ _0\"></span> d\u00e9riv\u00e9s s<span class=\"_ _0\"></span>ont co<span class=\"_ _0\"></span>mptabilis\u00e9es <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _1\"></span>sauf <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>consid\u00e9r\u00e9es <span class=\"_ _1\"></span>comme<span class=\"_ _0\"></span> des couvertures de f<span class=\"_ _0\"></span>lux de tr\u00e9sorerie.<span class=\"_ _0\"></span> Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>d\u00e9signe <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ertaines <span class=\"_ _26\"> </span>transactions <span class=\"_ _26\"> </span>sur<span class=\"_ _0\"></span> produits <span class=\"_ _50\"> </span>d\u00e9riv\u00e9s <span class=\"_ _5b\"> </span>comme<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>couvertures <span class=\"_ _5b\"> </span>de <span class=\"_ _50\"> </span>la variabilit\u00e9 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>just<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>va<span class=\"_ _0\"></span>leu<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>actifs <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>passifs<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _0\"></span>(couvertures<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>juste <span class=\"_ _0\"></span>valeur); <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> tant <span class=\"_ _0\"></span>qu\u2019engagemen<span class=\"_ _0\"></span>ts <span class=\"_ _0\"></span>fermes <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>reconnus; <span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>couverture <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>variabilit\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _58\"> </span>d\u00e9coulant <span class=\"_ _58\"> </span>d\u2019u<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>risque<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sp\u00e9cifiq<span class=\"_ _0\"></span>ue associ\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>passif <span class=\"_ _0\"></span>reconnu <span class=\"_ _1\"></span>ou <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> une <span class=\"_ _66\"> </span>transaction <span class=\"_ _66\"> </span>pr\u00e9visionne<span class=\"_ _0\"></span>lle <span class=\"_ _11\"> </span>hautem<span class=\"_ _0\"></span>ent probableion (couverture <span class=\"_ _0\"></span>des flux de tr\u00e9sorerie).<span class=\"_ _0\"></span> Le <span class=\"_ _53\"> </span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _53\"> </span>documente<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>au <span class=\"_ _4f\"> </span>d\u00e9but <span class=\"_ _4f\"> </span>de <span class=\"_ _53\"> </span>l<span class=\"_ _0\"></span>a transaction <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relation <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>instruments <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> couverture <span class=\"_ _26\"></span>et <span class=\"_ _27\"></span>l\u2019\u00e9l<span class=\"_ _0\"></span>\u00e9ment <span class=\"_ _27\"></span>couvert, <span class=\"_ _26\"> </span>ai<span class=\"_ _0\"></span>nsi <span class=\"_ _27\"></span>que <span class=\"_ _26\"> </span>son objectif <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>gestion <span class=\"_ _26\"></span>des <span class=\"_ _27\"></span>r<span class=\"_ _0\"></span>isques <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>sa <span class=\"_ _26\"> </span>strat\u00e9gie<span class=\"_ _0\"></span> pour <span class=\"_ _46\"> </span>entrepren<span class=\"_ _0\"></span>dre <span class=\"_ _46\"> </span>divers<span class=\"_ _0\"></span>es <span class=\"_ _46\"> </span>op\u00e9rations <span class=\"_ _46\"> </span>de<span class=\"_ _0\"></span> couverture. <span class=\"_ _82\"> </span>Transaction<span class=\"_ _0\"></span>s. <span class=\"_ _6b\"> </span>Le <span class=\"_ _82\"> </span>G<span class=\"_ _0\"></span>roupe documente <span class=\"_ _0\"></span>\u00e9gale<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u00e9valuation, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fois au <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_\"> </span>co<span class=\"_ _0\"></span>uverture <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>une <span class=\"_ _6d\"> </span>base continue, de la question de sav<span class=\"_ _0\"></span>oir si les d\u00e9riv\u00e9s utilis\u00e9s <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>op\u00e9rat<span class=\"_ _0\"></span>ions <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>couvertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sont tr\u00e8s efficaces pour<span class=\"_ _0\"></span> compenser les variations d<span class=\"_ _0\"></span>e la <span class=\"_ _48\"> </span>juste<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>valeur <span class=\"_ _55\"> </span>ou <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _48\"> </span>flux <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>tr\u00e9sorer<span class=\"_ _0\"></span>ie <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> \u00e9l\u00e9ments couverts.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Couvertures de flux de tr<span class=\"_ _0\"></span>\u00e9sorerie </span></span>Les <span class=\"_\"> </span>i<span class=\"_ _3\"></span>nstruments <span class=\"_ _48\"> </span>financiers <span class=\"_ _48\"> </span>d\u00e9riv\u00e9s <span class=\"_\"> </span>ut<span class=\"_ _3\"></span>ilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _48\"> </span>la couverture <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>flux <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _2\"></span>futu<span class=\"_ _0\"></span>rs <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>d\u00e9sign\u00e9s comme <span class=\"_ _0\"></span>instruments <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>couverture <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la comptabilit\u00e9 de couverture des flux de tr\u00e9sorerie.  La part effective des variat<span class=\"_ _3\"></span>ions de la juste <span class=\"_ _3\"></span>valeur des transactions <span class=\"_ _26\"> </span>d\u00e9riv\u00e9es, <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>nsid\u00e9r\u00e9e<span class=\"ls67\">s <span class=\"_ _26\"> </span></span>et <span class=\"_ _26\"> </span>qualifi\u00e9e<span class=\"ls67\">s <span class=\"_ _26\"> </span></span>en tant <span class=\"_ _5b\"> </span>qu\u2019op\u00e9rations <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>couvertures <span class=\"_ _50\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>flux <span class=\"_ _5b\"> </span>de tr\u00e9sorerie, est comptabilis<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>e dans l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>fonds propres. Le <span class=\"_\"> </span>gain <span class=\"_ _48\"> </span>ou <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>perte <span class=\"_\"> </span>li\u00e9 <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>part <span class=\"_\"> </span>inefficace <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>la couverture <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>comptabilis\u00e9 <span class=\"_ _1\"></span>imm\u00e9diatement <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>le compte de r\u00e9sultat. Les <span class=\"_ _4e\"> </span>montants <span class=\"_ _6d\"> </span>accu<span class=\"_ _0\"></span>mul\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _4e\"> </span>fonds <span class=\"_ _4e\"> </span>propres <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>ont recycl\u00e9s <span class=\"_ _5\"> </span>dans <span class=\"_\"> </span>le <span class=\"_ _5\"> </span>compte <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>r\u00e9sultat <span class=\"_ _5\"> </span>pendant <span class=\"_\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s exercices au cours desquels le poste couvert affecte le<span class=\"ls1\">s <span class=\"_ _1\"></span>profits <span class=\"_ _27\"></span>ou <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>pertes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(le <span class=\"_ _1\"></span>jour <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>vente <span class=\"_ _1\"></span>pr\u00e9vue </span>couverte, par exemple). Lorsqu\u2019un <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>couverture <span class=\"_ _3\"></span>vient <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>\u00e9ch\u00e9ance ou <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>vendu, <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>lorsqu\u2019une <span class=\"_ _26\"> </span>couverture <span class=\"_ _26\"> </span>ne <span class=\"_ _26\"> </span>r\u00e9p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>nd plus <span class=\"_ _26\"> </span>aux <span class=\"_ _47\"> </span>crit\u00e8res <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>comptabilit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture, tout <span class=\"_ _47\"> </span>gain <span class=\"_ _26\"> </span>ou <span class=\"_ _47\"> </span>perte <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>umul\u00e9 <span class=\"_ _26\"> </span>existant <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>fo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ds propres <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>cette date <span class=\"_ _0\"></span>reste <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les fon<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>propres <span class=\"_ _0\"></span>et sera reclass\u00e9 dans le compte de r\u00e9sultat <span class=\"lsca\">au<span class=\"_ _0\"></span></span> moment o\u00f9 <span class=\"_\"> </span>la <span class=\"_\"> </span>transaction <span class=\"_\"> </span>pr\u00e9vue <span class=\"_\"> </span>e<span class=\"_ _3\"></span>st <span class=\"_\"> </span>finalement <span class=\"_\"> </span>reconnue dans <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>compte <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>r\u00e9sultat. <span class=\"_ _26\"> </span>Lorsqu\u2019une <span class=\"_ _27\"></span>transaction pr\u00e9v<span class=\"lsca\">ue<span class=\"_ _0\"></span></span> <span class=\"_ _26\"> </span>ne <span class=\"_ _47\"> </span>doit <span class=\"_ _47\"> </span>plus <span class=\"_ _47\"> </span>avoir <span class=\"_ _47\"> </span>lieu, <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>gain <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>perte cumul\u00e9e <span class=\"_ _7\"> </span>d\u00e9clar\u00e9 <span class=\"_ _7\"> </span>dans <span class=\"_ _52\"> </span>les <span class=\"_ _7\"> </span>fonds <span class=\"_ _7\"> </span>propres <span class=\"_ _7\"> </span>est imm\u00e9diatement <span class=\"_ _5a\"> </span>transf\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _5a\"> </span>dans <span class=\"_ _53\"> </span>le <span class=\"_ _46\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> r\u00e9sultat<span class=\"ls67\">s.</span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">D\u00e9riv\u00e9s qui ne sont pas admissibles \u00e0 la </span></span>comptabilit\u00e9 de couve<span class=\"_ _0\"></span>rture Certains <span class=\"_ _1\"></span>instruments <span class=\"_ _27\"></span>d\u00e9riv\u00e9s <span class=\"_ _1\"></span>ne <span class=\"_ _27\"></span>r\u00e9pondent <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>aux crit\u00e8res <span class=\"_\"> </span>de <span class=\"_\"> </span>comptabilisation <span class=\"_\"> </span><span class=\"ls22\">de</span>s <span class=\"_\"> </span>couvertures. <span class=\"_\"> </span>Ces instruments d\u00e9riv\u00e9s <span class=\"_ _2\"></span>sont reconnus \u00e0 <span class=\"_ _2\"></span>leur juste <span class=\"_ _3\"></span>valeur dans l\u2019\u00e9tat <span class=\"_ _2\"></span>de la <span class=\"_ _3\"></span>situation financi\u00e8re, <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>variations de la <span class=\"_ _1\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>\u00e9tant <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptabilis\u00e9es <span class=\"_ _1\"></span>dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>compte de r\u00e9sultat<span class=\"ls67\">s.</span> Ces <span class=\"_ _26\"> </span>instruments <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>alors<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qualifi\u00e9s <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture \u00e9conomique <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>mesure <span class=\"_ _2\"></span>o\u00f9 <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>objectif <span class=\"_ _2\"></span>n\u2019est <span class=\"_ _2\"></span>pas de <span class=\"_ _0\"></span><span class=\"ls1\">sp\u00e9culer su<span class=\"_ _0\"></span>r des <span class=\"_ _0\"></span>positions. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>Groupe ne<span class=\"_ _0\"></span> d\u00e9tient<span class=\"_ _0\"></span> </span>d\u2019ailleurs aucun instrument d\u00e9riv\u00e9 \u00e0 titre sp\u00e9culatif. &gt;&gt;<span class=\"ls1\"> Pour en s<span class=\"_ _0\"></span>avoir plus sur <span class=\"_ _0\"></span>les produi<span class=\"_ _0\"></span>ts d\u00e9riv\u00e9s, </span>consultez la note  <span class=\"_ _0\"></span>01.11. <span class=\"_ _69\"> </span>PRODUITS ET CHARGES FINANCIERS Les <span class=\"_ _46\"> </span>revenus <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u2019int\u00e9r\u00eats <span class=\"_ _46\"> </span>sont <span class=\"_ _5a\"> </span>reconnus <span class=\"_ _46\"> </span>en<span class=\"_ _0\"></span> appliquant <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>\u00e9thode <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>rendemen<span class=\"_ _0\"></span><span class=\"ls9e\">t <span class=\"_ _1\"></span></span>r\u00e9el. <span class=\"_ _1\"></span>Les royalties <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>reconnu<span class=\"_ _0\"></span>es sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>droi<span class=\"_ _0\"></span>ts constat\u00e9s, <span class=\"_ _47\"> </span>conform\u00e9me<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>l\u2019objet <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>l\u2019accord en question. Les dividendes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>relatifs \u00e0 l\u2019ann\u00e9e N sont <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _27\"></span>lorsq<span class=\"_ _0\"></span>u\u2019est <span class=\"_ _26\"></span>\u00e9tabli <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>droit <span class=\"_ _26\"> </span>de l\u2019actionnaire <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>recevoir <span class=\"_ _0\"></span><span class=\"ls9f\">le</span> paiement <span class=\"_ _0\"></span>(c\u2019est-\u00e0-dire au cours de l\u2019ann\u00e9<span class=\"_ _0\"></span>e N+1). &gt;&gt;En <span class=\"_ _1\"></span>sav<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _1\"></span>sur <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>produits <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9penses financiers dans Note <span class=\"_ _0\"></span><span class=\"lsa0\">25</span><span class=\"ff36 fcd\"> </span>1.12. <span class=\"_ _69\"> </span>JUSTE VALEUR La <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>val<span class=\"_ _0\"></span>eur <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>prix <span class=\"_ _27\"></span>qui <span class=\"_ _27\"></span>serait <span class=\"_ _27\"></span>re\u00e7u<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pour<span class=\"_ _0\"></span> vendre <span class=\"_ _48\"> </span>un <span class=\"_ _47\"> </span>actif <span class=\"_ _48\"> </span>ou <span class=\"_ _48\"> </span>celui <span class=\"_ _48\"> </span>qui <span class=\"_ _47\"> </span>sera<span class=\"_ _0\"></span>it <span class=\"_ _47\"> </span>pay\u00e9<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>pour transf\u00e9rer <span class=\"_ _5b\"> </span>un <span class=\"_ _58\"> </span>passif <span class=\"_ _58\"> </span>lors <span class=\"_ _58\"> </span>d\u2019une <span class=\"_ _5b\"> </span>tr<span class=\"_ _0\"></span>ansaction ordonn\u00e9e <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>participants <span class=\"_ _1\"></span><span class=\"lsa0\">du</span> <span class=\"_ _0\"></span>march\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la date <span class=\"_ _1\"></span>d\u2019\u00e9valu<span class=\"_ _0\"></span>ation. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>onformit\u00e9 <span class=\"_ _1\"></span>avec<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>IFRS <span class=\"_ _27\"></span>9, tous les intrusme<span class=\"_ _0\"></span>nts d\u00e9riv\u00e9s sont com<span class=\"_ _0\"></span>ptabilis\u00e9s \u00e0 l<span class=\"ls1\">a juste valeur d<span class=\"_ _0\"></span>ans la position financ<span class=\"_ _0\"></span>i\u00e8re. </span>La <span class=\"_ _5b\"> </span>juste <span class=\"_ _5b\"> </span>valeur <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _5b\"> </span>instruments <span class=\"_ _5b\"> </span>financiers<span class=\"_ _0\"></span> d\u00e9riv\u00e9s <span class=\"_ _47\"> </span>est <span class=\"_ _26\"> </span>soit <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>marc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _26\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>est <span class=\"_ _26\"> </span>soit<span class=\"_ _0\"></span> calcul\u00e9e <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>l\u2019aide <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>mod<span class=\"_ _0\"></span>\u00e8l<span class=\"_ _3\"></span>es <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>tarificatio<span class=\"_ _0\"></span>n prenant <span class=\"_ _0\"></span>en compte <span class=\"_ _0\"></span>les taux<span class=\"_ _0\"></span> actuels <span class=\"_ _0\"></span>du march\u00e9. La <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>des <span class=\"_ _26\"> </span>instruments <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>couvertur<span class=\"_ _0\"></span>e est <span class=\"_ _2\"></span>d\u00e9finie \u00e0 <span class=\"_ _2c\"></span>l\u2019aid<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>techniques <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>valorisation<span class=\"_ _0\"></span> commun\u00e9ment <span class=\"_ _d\"> </span>utilis\u00e9es <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>les <span class=\"_ _d\"> </span>march\u00e9s<span class=\"_ _0\"></span> financiers <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>fournies <span class=\"_ _11\"> </span>par <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ources financi\u00e8res <span class=\"_ _49\"> </span>fiables. <span class=\"_ _49\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _51\"> </span>justes <span class=\"_ _49\"> </span>valeurs<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>sont<span class=\"_ _0\"></span> calcul\u00e9es <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>dates <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>transaction des instruments utilis\u00e9s.<span class=\"_ _0\"></span> La <span class=\"_ _49\"> </span>juste <span class=\"_ _49\"> </span>va<span class=\"_ _0\"></span>leur <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>instruments <span class=\"_ _49\"> </span>r<span class=\"_ _0\"></span>efl\u00e8te g\u00e9n\u00e9ralement <span class=\"_ _11\"> </span>le <span class=\"_ _15\"> </span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _15\"> </span>estim\u00e9 <span class=\"_ _15\"> </span>q<span class=\"_ _0\"></span>u\u2019IBA recevrait <span class=\"_ _d\"> </span>pour <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _d\"> </span>r\u00e8glement <span class=\"_ _d\"> </span>de <span class=\"_ _4f\"> </span>contrats<span class=\"_ _0\"></span> favorables <span class=\"_ _5b\"> </span>ou <span class=\"_ _5b\"> </span>serait <span class=\"_ _5b\"> </span>tenue <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>payer <span class=\"_ _5b\"> </span>pour<span class=\"_ _0\"></span> terminer des contrats <span class=\"_ _0\"></span>d\u00e9favorables \u00e0 la date d<span class=\"_ _0\"></span>e cl\u00f4ture, <span class=\"_ _1\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>prend <span class=\"_ _27\"></span>ainsi <span class=\"_ _27\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>gains <span class=\"_ _27\"></span><span class=\"lsa0\">ou </span>perte<span class=\"ls67\">s </span>non r\u00e9alis\u00e9s sur <span class=\"_ _0\"></span>les contrats en cours<span class=\"_ _0\"></span>. La <span class=\"_ _4e\"> </span>norme <span class=\"_ _4\"> </span>IFRS <span class=\"_ _4e\"> </span>13 <span class=\"_ _4\"> </span>\u00ab<span class=\"ff37\">\u00c9valuation <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>la <span class=\"_ _4\"> </span>juste </span>valeur\u00bb<span class=\"ff36 ls9c\">, <span class=\"_ _0\"></span><span class=\"ls1\">d\u00e9crit <span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls96\">3 <span class=\"_ _1\"></span></span>niveaux <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>juste <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> </span></span>fonction <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>mesure <span class=\"_ _55\"> </span>dans <span class=\"_\"> </span>laquelle <span class=\"_ _48\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>juste valeur est observable<span class=\"_ _0\"></span> : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Niveau <span class=\"_ _1\"></span>1 <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _0\"></span>aluations <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>valeur  </span></span>sont <span class=\"_ _5b\"> </span>ce<span class=\"ls96\">ux<span class=\"_ _0\"></span></span> <span class=\"_ _5b\"> </span>d\u00e9riv\u00e9s <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>prix <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ot\u00e9s <span class=\"_ _5b\"> </span>(non ajust\u00e9s) <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>marc<span class=\"_ _0\"></span>h\u00e9s <span class=\"_ _47\"> </span>actifs <span class=\"_ _47\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>des actifs ou des pas<span class=\"_ _0\"></span>sifs identiques. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Niveau <span class=\"_ _1\"></span>2 <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _0\"></span>aluations <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>valeur </span></span>sont <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>e<span class=\"ls96\">ux</span> <span class=\"_ _26\"></span>d\u00e9riv\u00e9s <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>donn\u00e9es <span class=\"_ _26\"> </span>autres <span class=\"_ _26\"> </span>que les <span class=\"_ _26\"> </span>prix <span class=\"_ _26\"> </span>cot\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>vis\u00e9s <span class=\"_ _26\"> </span>au <span class=\"_ _47\"> </span>niveau <span class=\"_ _26\"> </span>1, <span class=\"_ _26\"> </span>q<span class=\"_ _0\"></span>ui <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>ont observables <span class=\"_\"> </span>pour <span class=\"_ _48\"> </span>l\u2019actif <span class=\"_\"> </span>ou <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>passif, <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>oit directement <span class=\"_ _11\"> </span>(\u00e0 <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>avoir <span class=\"_ _15\"> </span>des <span class=\"_ _11\"> </span>prix)<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span><span class=\"lsa0\">ou</span> indirectement (<span class=\"_ _0\"></span>\u00e0 savoir d\u00e9riv\u00e9s de prix).<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Niveau 3 <span class=\"_ _0\"></span>Les \u00e9valu<span class=\"_ _0\"></span>ations de la <span class=\"_ _0\"></span>juste valeu<span class=\"_ _0\"></span><span class=\"lsd3\">r </span></span></span>sont <span class=\"_ _56\"> </span>ceux <span class=\"_ _56\"> </span>d\u00e9riv\u00e9s <span class=\"_ _56\"> </span>de <span class=\"_ _5d\"> </span>t<span class=\"_ _0\"></span>echniques d\u2019\u00e9valuation <span class=\"_ _46\"> </span>pour <span class=\"_ _46\"> </span>lesquelles <span class=\"_ _46\"> </span>le <span class=\"_ _46\"> </span>niveau<span class=\"_ _0\"></span> d\u2019intrant <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>plus <span class=\"_ _1\"></span>bas <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>significatif <span class=\"_ _0\"></span>pour<span class=\"_ _0\"></span> l\u2019\u00e9valuation <span class=\"_ _44\"> </span>de <span class=\"_ _6f\"> </span>la <span class=\"_ _44\"> </span>juste <span class=\"_ _6f\"> </span>valeur <span class=\"_ _44\"> </span>est inobservable.<span class=\"_ _0\"></span> 1.13. <span class=\"_ _69\"> </span>TR\u00c9SORERIE ET \u00c9QUIVALENTS DE TR\u00c9SORERIE Les <span class=\"_ _26\"> </span>soldes <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>comptab<span class=\"_ _0\"></span>ilis\u00e9s <span class=\"_ _27\"></span>\u00e0<span class=\"_ _0\"></span> leur <span class=\"_ _7\"> </span>valeur <span class=\"_ _46\"> </span>nominale. <span class=\"_ _7\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _7\"> </span>\u00e9quivalents <span class=\"_ _7\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _57\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _57\"> </span>investissements <span class=\"_ _15\"> </span>tr\u00e8s<span class=\"_ _0\"></span> liquides <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e0 co<span class=\"_ _0\"></span>urt ter<span class=\"_ _0\"></span>me q<span class=\"_ _0\"></span>ui peuven<span class=\"_ _0\"></span>t \u00eatre <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilis\u00e9s pour <span class=\"_ _55\"> </span>tout <span class=\"_\"> </span>object <span class=\"_ _55\"> </span>dont <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>date <span class=\"_ _55\"> </span>d\u2019\u00e9ch\u00e9ance <span class=\"_\"> </span>ne d\u00e9passe <span class=\"_ _4e\"> </span>pas <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>trois <span class=\"_ _4e\"> </span>m<span class=\"_ _0\"></span>ois <span class=\"_ _6d\"> </span>suivant<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>da<span class=\"_ _0\"></span>te d\u2019acquisition. <span class=\"_ _5b\"> </span>Pour <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>ta<span class=\"_ _0\"></span>bleau <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _5b\"> </span>flux <span class=\"_ _5b\"> </span>de tr\u00e9sorerie, <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>tr\u00e9sorerie <span class=\"_ _55\"> </span>et <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>\u00e9qu<span class=\"_ _0\"></span>ivalents <span class=\"_ _55\"> </span>de tr\u00e9sorerie <span class=\"_ _61\"> </span>compren<span class=\"_ _0\"></span>nent <span class=\"_ _60\"> </span>les <span class=\"_ _61\"> </span>d\u00e9co<span class=\"_ _0\"></span>uverts bancaires <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>soumis <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _4f\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span>risqu<span class=\"_ _0\"></span>e n\u00e9gligeable de var<span class=\"_ _0\"></span>iation de valeur. Si <span class=\"_ _48\"> </span>un <span class=\"_ _55\"> </span>montant <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>liqu<span class=\"_ _0\"></span>idit\u00e9 <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>bloqu\u00e9 <span class=\"_ _48\"> </span>sur <span class=\"_ _55\"> </span>un compte <span class=\"_ _26\"> </span>afin <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>satisfaire <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>object <span class=\"_ _26\"> </span>part<span class=\"_ _0\"></span>iculier, mais <span class=\"_ _3\"></span>plac\u00e9 <span class=\"_ _3\"></span>sur <span class=\"_ _3\"></span>des i<span class=\"_ _3\"></span>nvestissement<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>tr\u00e8s <span class=\"_ _3\"></span>liquides,<span class=\"_ _0\"></span> renouvel\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>ch<span class=\"_ _0\"></span>aque <span class=\"_ _4\"> </span>\u00e9ch\u00e9ance, <span class=\"_ _51\"> </span>jusqu'\u00e0 <span class=\"_ _51\"> </span>ce<span class=\"_ _0\"></span> qu'ils <span class=\"_ _2\"></span>soient<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>n\u00e9ces<span class=\"_ _0\"></span>saires <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l'<span class=\"_ _0\"></span>usage <span class=\"_ _2\"></span>sp\u00e9cial, <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>lors ces <span class=\"_ _47\"> </span>\u00e9quivalents <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _47\"> </span>consid\u00e9r\u00e9s<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>restreints <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>class\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>autr<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>\u00e0 long terme. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _58\"> </span>En <span class=\"_ _5b\"> </span>sav<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _58\"> </span>plus <span class=\"_ _58\"> </span>sur <span class=\"_ _58\"> </span>l\u2019argent <span class=\"_ _58\"> </span>liquide <span class=\"_ _58\"> </span>et </span>\u00e9quivalents de tr\u00e9sorer<span class=\"_ _0\"></span>ie en note <span class=\"lsa0\">15</span><span class=\"ff36 fcd\"> </span>Le <span class=\"_ _47\"> </span>tableau <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>f<span class=\"_ _0\"></span>lux <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>tr\u00e9<span class=\"_ _0\"></span>sorerie <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>pr\u00e9par\u00e9 selon <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>m\u00e9thode <span class=\"_ _5a\"> </span>indirecte. <span class=\"_ _46\"> </span>Les<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _46\"> </span>de tr\u00e9sorerie <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>soci\u00e9t\u00e9s <span class=\"_ _48\"> </span>\u00e9<span class=\"_ _0\"></span>trang\u00e8res <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>group<span class=\"_ _0\"></span>e sont <span class=\"_ _d\"> </span>traduits <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _d\"> </span>des <span class=\"_ _4f\"> </span>t<span class=\"_ _0\"></span>aux <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>oyens. <span class=\"_ _4f\"> </span>L<span class=\"_ _0\"></span>es changements <span class=\"_ _27\"></span>dans <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>structure <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>groupe, <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> acquisitions <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>sont <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s bruts, <span class=\"_ _d\"> </span>hors <span class=\"_ _d\"> </span>tr\u00e9sorerie <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>\u00e9quivalents <span class=\"_ _d\"> </span>de tr\u00e9sorerie, <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>sont <span class=\"_ _50\"> </span>inclus <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>les <span class=\"_ _49\"> </span>flux <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie li\u00e9s aux act<span class=\"_ _0\"></span>ivit\u00e9s d\u2019investissement.1.14. <span class=\"_ _69\"> </span>COMPTES DE REGULARISATION DE L\u2019ACTIF ET DU PASSIF Le <span class=\"_ _5b\"> </span><span class=\"ls1\">prod<span class=\"_ _0\"></span>uits <span class=\"_ _5b\"> </span>acquis <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _5b\"> </span>constitu\u00e9s <span class=\"_ _5b\"> </span>par <span class=\"_ _52\"> </span>le </span>montant <span class=\"_ _52\"> </span>prop<span class=\"_ _0\"></span>ortionnel <span class=\"_ _52\"> </span>des <span class=\"_ _7\"> </span>revenus <span class=\"_ _52\"> </span>li<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _52\"> </span>\u00e0 l\u2019exercice <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ours <span class=\"_ _5\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>aux <span class=\"_ _6d\"> </span>pr\u00e9c\u00e9d<span class=\"_ _0\"></span>ents <span class=\"_ _6d\"> </span>dont l\u2019encaissement <span class=\"_ _53\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _53\"> </span>report\u00e9 <span class=\"_ _53\"> </span>aux <span class=\"_ _4f\"> </span>exercices ult\u00e9rieurs. Les <span class=\"_ _7\"> </span>charges <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>imput<span class=\"_ _0\"></span>er <span class=\"_ _52\"> </span>corr<span class=\"_ _0\"></span>espondent <span class=\"_ _52\"> </span>a<span class=\"_ _0\"></span>u montant <span class=\"_ _5b\"> </span>proportionne<span class=\"_ _0\"></span>l <span class=\"_ _50\"> </span>des <span class=\"_ _5b\"> </span>frais <span class=\"_ _5b\"> </span>qui <span class=\"_ _5b\"> </span>seront<span class=\"_ _0\"></span> pay\u00e9s <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u <span class=\"_ _2\"></span>cours<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d\u2019un exercice <span class=\"_ _2\"></span>ult\u00e9r<span class=\"_ _0\"></span>ieur, <span class=\"_ _3\"></span>mais qui se rapportent \u00e0 un<span class=\"_ _0\"></span> exercice pr\u00e9c\u00e9dent<span class=\"ls9e\">. <span class=\"_ _0\"></span></span> Le <span class=\"_ _1\"></span><span class=\"ls1\">produit <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>reporter <span class=\"_ _1\"></span>correspodent <span class=\"_ _1\"></span>au <span class=\"_ _27\"></span>montant<span class=\"_ _0\"></span> </span>proportionnel <span class=\"_ _49\"> </span>du <span class=\"_ _49\"> </span>reve<span class=\"_ _0\"></span>nu <span class=\"_ _49\"> </span>re\u00e7u <span class=\"_ _49\"> </span>au <span class=\"_ _49\"> </span>cours <span class=\"_ _49\"> </span>de l\u2019exercice <span class=\"_ _3\"></span>courant ou <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>exercices<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pr\u00e9c<span class=\"_ _0\"></span>\u00e9dents<span class=\"ls9c\">, </span>mais qui se rapporten<span class=\"_ _0\"></span>t \u00e0 un exercice ult\u00e9rieur<span class=\"_ _0\"></span>. Les <span class=\"_ _58\"> </span>charg<span class=\"_ _0\"></span>es <span class=\"_ _58\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>reporter<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>correspon<span class=\"_ _0\"></span>dent <span class=\"_ _58\"> </span>au<span class=\"_ _0\"></span> montant <span class=\"_\"> </span>proportionnel<span class=\"_ _0\"></span> <span class=\"_\"> </span><span class=\"ls96\">des</span> <span class=\"_\"> </span>frais <span class=\"_\"> </span>encourus <span class=\"_\"> </span>au cours <span class=\"_\"> </span>du <span class=\"_\"> </span>pr\u00e9sent<span class=\"_ _0\"></span> <span class=\"_\"> </span>exercice <span class=\"_\"> </span>ou <span class=\"_\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_\"> </span>exercices pr\u00e9c\u00e9dents <span class=\"_ _49\"> </span>pr\u00e9sentant <span class=\"_ _49\"> </span>un <span class=\"_ _49\"> </span>lien <span class=\"_ _49\"> </span>avec <span class=\"_ _49\"> </span>un <span class=\"_ _51\"> </span>o<span class=\"_ _0\"></span>u plusieurs exercices u<span class=\"_ _0\"></span>lt\u00e9rieurs.  1.15. <span class=\"_ _69\"> </span>CAPITAL SOUSCRITLes <span class=\"_ _2\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ions <span class=\"_ _3\"></span>ordinaires <span class=\"_ _2\"></span>sont class\u00e9es <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>la rubrique \u00ab <span class=\"_ _50\"> </span>Cap<span class=\"_ _0\"></span>ital-souscrit <span class=\"_ _50\"> </span>\u00bb. <span class=\"_ _50\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _5b\"> </span>actions <span class=\"_ _50\"> </span>propres <span class=\"_ _5b\"> </span>sont d\u00e9duites <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>fonds <span class=\"_ _47\"> </span>propres. <span class=\"_ _26\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>mouvements <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>es actions pr<span class=\"_ _3\"></span>opres n<span class=\"_ _3\"></span>\u2019affectent <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> compte <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>r\u00e9sultat.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> En savoir plus sur le ca<span class=\"_ _0\"></span>pi<span class=\"_ _3\"></span>tal dans Note <span class=\"_ _0\"></span><span class=\"lsa0\">16</span><span class=\"ff36 fcd\"> </span></span>1.16. <span class=\"_ _69\"> </span>SUBSIDES EN CAPITAL Les <span class=\"_ _27\"></span>subsides <span class=\"_ _26\"> </span>en <span class=\"_ _1\"></span>capi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>al <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>comptabilis\u00e9s <span class=\"_ _27\"></span>comme revenus <span class=\"_ _58\"> </span>re\u00e7us <span class=\"_ _5b\"> </span>en <span class=\"_ _52\"> </span>avance. <span class=\"_ _5b\"> </span>Les <span class=\"_ _58\"> </span>subsides <span class=\"_ _58\"> </span>sont comptabilis\u00e9es <span class=\"_ _2\"></span>en pr<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>duits <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>m\u00eame <span class=\"_ _2\"></span>taux <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>ta<span class=\"_ _0\"></span>ux d\u2019amortissement <span class=\"_ _26\"> </span>des <span class=\"_ _27\"> </span>immob<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>lisations <span class=\"_ _26\"> </span>auxquelles <span class=\"_ _26\"> </span>ils se rapportent. <span class=\"_ _2\"></span>Lorsque les <span class=\"_ _2\"></span>subventions sont r<span class=\"_ _3\"></span>elatives \u00e0 <span class=\"_ _d\"> </span>un <span class=\"_ _57\"> </span>des <span class=\"_ _d\"> </span>couts <span class=\"_ _d\"> </span>non <span class=\"_ _57\"> </span>capitalis\u00e9s, <span class=\"_ _57\"> </span>ils <span class=\"_ _d\"> </span>sont syst\u00e9matiquement <span class=\"_ _51\"> </span>comptabilis\u00e9s <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mme <span class=\"_ _51\"> </span>revenus dans<span class=\"ls1\"> <span class=\"_ _2\"></span>la p\u00e9rio<span class=\"_ _3\"></span>de a<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cours <span class=\"_ _2\"></span>de la<span class=\"_ _3\"></span>quelle<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"lscf\">le<span class=\"ls1\">s <span class=\"_ _3\"></span>co\u00fbts o<span class=\"_ _3\"></span>nt <span class=\"_ _3\"></span>\u00e9t\u00e9 </span></span></span>engag\u00e9s. 1.17. <span class=\"_ _69\"> </span>PROVISIONS ET PASSIFS \u00c9VENTUELS 1.17.1 <span class=\"_ _48\"> </span>Provisions Une <span class=\"_ _6d\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>comptabilis\u00e9e <span class=\"_ _4e\"> </span>uniqueme<span class=\"_ _0\"></span>nt  lorsque : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IBA <span class=\"_ _2c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>l\u2019obligation <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transf\u00e9rer <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>b\u00e9n\u00e9f<span class=\"_ _0\"></span>ices </span></span>\u00e9conomiques <span class=\"_ _6f\"> </span>\u00e0 <span class=\"_ _6f\"> </span>c<span class=\"_ _0\"></span>ause <span class=\"_ _6f\"> </span>d\u2019\u00e9v\u00e9nements<span class=\"_ _0\"></span> pass\u00e9s; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Il est<span class=\"_ _0\"></span> probable <span class=\"_ _0\"></span>(plus <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>contraire) <span class=\"_ _0\"></span>qu'un </span></span>tel transfert <span class=\"_ _0\"></span>sera n\u00e9cessair<span class=\"_ _0\"></span>e <span class=\"ls96\">pour</span> mettre <span class=\"_ _0\"></span>fin  \u00e0 <span class=\"ls1\"> l'obligation ;<span class=\"_ _0\"></span> </span>\u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Il <span class=\"_ _2\"></span>est po<span class=\"_ _3\"></span>ssible <span class=\"_ _3\"></span>d\u2019esti<span class=\"_ _0\"></span>mer <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>mani\u00e8re <span class=\"_ _3\"></span>fiable <span class=\"_ _3\"></span><span class=\"ls9f\">le<span class=\"ls1\"> </span></span></span>montant de l\u2019obligati<span class=\"_ _0\"></span>on. Lorsqu\u2019il <span class=\"_ _2\"></span>est probable <span class=\"_ _2\"></span>que l\u2019impact <span class=\"_ _2\"></span>sera <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>at\u00e9riel (pour <span class=\"_ _27\"></span>les <span class=\"_ _26\"> </span>provisions <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>long <span class=\"_ _27\"></span>terme), <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>mo<span class=\"_ _0\"></span>ntant comptabilis\u00e9 <span class=\"_ _47\"> </span>en <span class=\"_ _26\"> </span>tant <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>provision <span class=\"_ _47\"> </span>est <span class=\"_ _26\"> </span>estim\u00e9<span class=\"_ _0\"></span> sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tuelle <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>(fac<span class=\"_ _0\"></span>teur d\u2019actualisation). <span class=\"_ _0\"></span>L\u2019augmentation <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provision due <span class=\"_ _48\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>passage<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>du <span class=\"_ _55\"> </span>temps <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>compta<span class=\"_ _0\"></span>bilis\u00e9e dans les charges f<span class=\"_ _0\"></span>inanci\u00e8res. Une <span class=\"_ _6f\"> </span>obligation <span class=\"_ _6f\"> </span>r<span class=\"_ _0\"></span>\u00e9sulte <span class=\"_ _6f\"> </span>d\u2019un <span class=\"_ _6f\"> </span>\u00e9v\u00e9ne<span class=\"_ _0\"></span>ment contraignant <span class=\"_\"> </span>et<span class=\"_ _0\"></span> <span class=\"_\"> </span>peut <span class=\"_\"> </span>pren<span class=\"_ _0\"></span>dre <span class=\"_\"> </span>la <span class=\"_\"> </span>forme <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019une obligation <span class=\"_ _2\"></span>l\u00e9gale <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>d\u2019une <span class=\"_ _2\"></span>obligatio<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>implicite <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span><span class=\"ls9f\">il </span>y <span class=\"_\"> </span>a <span class=\"_\"> </span>obligation <span class=\"_\"> </span>implicite <span class=\"_\"> </span>lorsque <span class=\"_\"> </span>les <span class=\"_\"> </span>prat<span class=\"_ _0\"></span>iques pass\u00e9es <span class=\"_ _5a\"> </span>d\u2019IBA <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>uivent <span class=\"_ _46\"> </span>un <span class=\"_ _5a\"> </span>sch\u00e9ma <span class=\"_ _5a\"> </span>\u00e9tabli <span class=\"_ _0\"></span> indiqu<span class=\"ls96\">ant</span> <span class=\"_ _27\"></span>aux <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>utres <span class=\"_ _1\"></span>partie<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>Soci\u00e9t\u00e9 <span class=\"_ _27\"></span>va accepter <span class=\"_ _56\"> </span>certaines<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>responsabilit<span class=\"_ _0\"></span>\u00e9s; <span class=\"_ _56\"> </span>ces pratiques <span class=\"_ _1\"></span>ont <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>d\u00e9finitive <span class=\"_ _1\"></span>susc<span class=\"_ _0\"></span>it\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>attentes fond\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le c<span class=\"_ _0\"></span>hef des <span class=\"_ _0\"></span>autres<span class=\"_ _0\"></span> parties <span class=\"_ _0\"></span>qu\u2019IBA<span class=\"_ _0\"></span> va <span class=\"_ _51\"> </span>d\u00e9ch<span class=\"_ _0\"></span>arger <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>leurs <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>esponsabilit\u00e9s)<span class=\"_ _0\"></span>. <span class=\"_ _51\"> </span>Un \u00e9v\u00e9nement <span class=\"_ _0\"></span>contraignant <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>laisse <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span>aucun<span class=\"_ _0\"></span> autre <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>hoix <span class=\"_ _5b\"> </span>r\u00e9aliste <span class=\"_ _5b\"> </span>que <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>s\u2019acquitter <span class=\"_ _5b\"> </span><span class=\"lsa0\">de </span>l\u2019obligation, <span class=\"_ _6d\"> </span>ind\u00e9penda<span class=\"_ _0\"></span>mment <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>ses<span class=\"_ _0\"></span> <span class=\"_\"> </span>actions<span class=\"_ _0\"></span> futures. Les <span class=\"_ _2\"></span>prov<span class=\"_ _0\"></span>isions <span class=\"_ _2\"></span>pour les <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _2\"></span>de remise <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e9tat,<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>restauratio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>d\u00e9mant\u00e8leme<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>d<span class=\"ls96\">es</span> <span class=\"_ _1\"></span>sites sont <span class=\"_ _4\"> </span>enregist\u00e9es <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re <span class=\"_ _4\"> </span>appropri\u00e9e <span class=\"_ _51\"> </span><span class=\"lsa0\">en </span>application les <span class=\"_ _0\"></span>dispositions ci-dessus<span class=\"_ _0\"></span>. Si <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>sig<span class=\"_ _0\"></span>n\u00e9 <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>contrat <span class=\"_ _47\"> </span>on\u00e9reux<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>(les <span class=\"_ _47\"> </span>co<span class=\"_ _0\"></span>\u00fbts in\u00e9vitables <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>s\u2019acqu<span class=\"_ _0\"></span>itter <span class=\"_ _58\"> </span>des <span class=\"_ _58\"> </span>obligations<span class=\"_ _0\"></span> contractuelles<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>d\u00e9pass<span class=\"_ _0\"></span>ent <span class=\"_ _71\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>avan<span class=\"_ _0\"></span>tages \u00e9conomiques <span class=\"_ _6d\"> </span>dont<span class=\"_ _0\"></span> <span class=\"_\"> </span>IBA <span class=\"_ _6d\"> </span>esp\u00e8re <span class=\"_ _6d\"> </span>b\u00e9n\u00e9ficier <span class=\"_ _6d\"> </span>au<span class=\"_ _0\"></span> titre <span class=\"_ _47\"> </span>du <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ontrat), <span class=\"_ _47\"> </span>l\u2019obligation<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>adre <span class=\"_ _26\"> </span>du<span class=\"_ _0\"></span> contrat est reconnue c<span class=\"_ _0\"></span>omme une provision.<span class=\"_ _0\"></span> Une <span class=\"_ _5f\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_ _5f\"> </span>pour <span class=\"_ _54\"> </span>restructurati<span class=\"_ _0\"></span>on <span class=\"_ _5f\"> </span>es<span class=\"_ _0\"></span>t enregistr\u00e9e uniqueme<span class=\"_ _0\"></span>nt si IBA d\u00e9montr<span class=\"_ _0\"></span>e que la Soci\u00e9t\u00e9 <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>tro<span class=\"_ _0\"></span>uve <span class=\"_ _15\"> </span>dan<span class=\"_ _0\"></span>s <span class=\"_ _15\"> </span>l\u2019obligation<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> restructurer <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _48\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>date <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>cl\u00f4ture. <span class=\"_ _48\"> </span>L<span class=\"_ _0\"></span>\u2019obligation<span class=\"_ _0\"></span> doit <span class=\"_ _0\"></span>\u00eatre <span class=\"_ _0\"></span>d\u00e9montr<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _0\"></span>comme <span class=\"_ _0\"></span>suit<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a) <span class=\"_ _0\"></span>\u00e9laborer <span class=\"_ _0\"></span><span class=\"lsa0\">un </span>plan <span class=\"_ _4f\"> </span><span class=\"ls96\">off<span class=\"_ _0\"></span></span>iciel <span class=\"_ _53\"> </span>et<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span>d\u00e9taill\u00e9<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span><span class=\"ls96\">qui</span> <span class=\"_ _4f\"> </span>ident<span class=\"_ _0\"></span>ifie <span class=\"_ _4f\"> </span>les principales <span class=\"_ _79\"> </span>c<span class=\"_ _0\"></span>aract\u00e9ristiques <span class=\"_ _79\"> </span>de <span class=\"_ _8d\"> </span>la restructuration <span class=\"ls9e\">; <span class=\"_ _0\"></span></span>b) <span class=\"_ _0\"></span>susciter <span class=\"_ _1\"></span>chez <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>personnes concern\u00e9es <span class=\"_ _66\"> </span>des <span class=\"_ _11\"> </span>attent<span class=\"_ _0\"></span>es <span class=\"_ _11\"> </span>fond\u00e9es <span class=\"_ _66\"> </span>selon lesquelles <span class=\"_ _1\"></span>IBA <span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>proc\u00e9der<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>restructurat<span class=\"_ _0\"></span>ion en <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ommen\u00e7ant <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>mettre <span class=\"_ _3\"></span>ce <span class=\"_ _2\"></span>plan <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>\u0153uvre <span class=\"_ _2\"></span>ou en <span class=\"_ _d\"> </span>annon\u00e7ant <span class=\"_ _d\"> </span>ses <span class=\"_ _d\"> </span>traits <span class=\"_ _d\"> </span>principaux <span class=\"_ _d\"> </span>aux personnes concern\u00e9<span class=\"_ _0\"></span>es. &gt;&gt;<span class=\"ls1\"> Pour en savoir plus sur l<span class=\"_ _0\"></span>es dispositions, voir </span>la note 0 1.17.2 <span class=\"_ _48\"> </span>Passifs \u00e9ventuel<span class=\"_ _3\"></span>s Un <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>assif <span class=\"_ _2\"></span>\u00e9ventuel e<span class=\"_ _3\"></span>st <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>passif <span class=\"_ _3\"></span>dont l'\u00e9<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>h\u00e9ance <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>le montant <span class=\"_ _2\"></span>sont <span class=\"_ _3\"></span>incertains. <span class=\"_ _2\"></span>Les <span class=\"_ _2\"></span>\u00e9ventualit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>ne <span class=\"_ _3\"></span>sont <span class=\"_ _2\"></span>pas reconnues dans l<span class=\"_ _0\"></span>e bilan parce que leu<span class=\"_ _0\"></span>r existence ne peut \u00eatre<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>onfirm\u00e9e q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>par la<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>urvenance <span class=\"_ _2\"></span>ou la <span class=\"_ _2\"></span>non<span class=\"_ _0\"></span>-survenance <span class=\"_ _6d\"> </span>d'un <span class=\"_ _6d\"> </span>ou <span class=\"_ _6d\"> </span>plusieurs <span class=\"_ _6d\"> </span>\u00e9<span class=\"_ _0\"></span>v\u00e9ne<span class=\"_ _3\"></span>ments <span class=\"_ _6d\"> </span>fut<span class=\"_ _0\"></span>urs incertains <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _4e\"> </span>pas <span class=\"_ _4\"> </span>enti\u00e8rement <span class=\"_ _4\"> </span>sous <span class=\"_ _4\"> </span>le contr\u00f4le <span class=\"_ _27\"> </span>d'IBA <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>parce <span class=\"_ _27\"></span>que <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>risque <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>perte <span class=\"_ _26\"> </span>est estim\u00e9 possible (&gt;5%) <span class=\"_ _3\"></span>mais non probable (&lt;50%) <span class=\"_ _3\"></span>ou parce <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>montant <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>peut <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _4e\"> </span>mesur\u00e9 <span class=\"_ _4\"> </span>de mani\u00e8re fiable. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _27\"></span>En <span class=\"_ _26\"> </span>savoir <span class=\"_ _26\"> </span>plus <span class=\"_ _26\"> </span>sur <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>passif <span class=\"_ _26\"> </span>\u00e9ventuel <span class=\"_ _26\"> </span>dans </span>Note <span class=\"ls96\">30</span> 1.18. <span class=\"_ _69\"> </span>PENSIONS ET AUTRES AVANTAGES AU PERSONNEL  1.18.1 <span class=\"_ _48\"> </span>Pensions  Le <span class=\"_ _2c\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _2\"></span>g\u00e8re <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>r\u00e9gime<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ls96\">\u00e0 <span class=\"_ _2c\"></span><span class=\"ls1\">c<span class=\"_ _0\"></span>otisations <span class=\"_ _2\"></span>d\u00e9finies<span class=\"_ _0\"></span> </span></span>financ\u00e9 <span class=\"_ _27\"></span>par <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>versem<span class=\"_ _0\"></span>ents <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>ne <span class=\"_ _27\"></span>compagnie<span class=\"_ _0\"></span> d\u2019<span class=\"ls1\">assurance. <span class=\"_ _6b\"> </span>L\u2019emp<span class=\"_ _0\"></span>loyeur <span class=\"_ _7a\"> </span>gara<span class=\"_ _0\"></span>ntit <span class=\"_ _7a\"> </span>un<span class=\"_ _0\"></span> </span>rendement <span class=\"_ _49\"> </span>minimu<span class=\"_ _0\"></span>m <span class=\"_ _51\"> </span>sur<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>cotisat<span class=\"_ _0\"></span>ions <span class=\"_ _49\"> </span>de l\u2019employeur correspondant \u00e0 <span class=\"_ _2\"></span>un risque <span class=\"_ _2\"></span>financ<span class=\"_ _0\"></span>ier \u00e0 la charge du Groupe. <span class=\"_ _0\"></span> \u00c0 <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>uite <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>l\u2019\u00e9volution <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _47\"> </span>rapport <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>retour<span class=\"_ _0\"></span> minimum <span class=\"_ _53\"> </span>garant<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>les <span class=\"_ _4f\"> </span>plans <span class=\"_ _53\"> </span>doivent <span class=\"_ _53\"> </span>\u00ea<span class=\"_ _0\"></span>tre consid\u00e9r\u00e9s <span class=\"_ _26\"> </span>co<span class=\"_ _0\"></span>mme <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>r\u00e9<span class=\"_ _0\"></span>gimes <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>pres<span class=\"_ _0\"></span>tations d\u00e9finies <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>place <span class=\"_\"> </span>de <span class=\"_\"> </span>r\u00e9gimes <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>cotisations d\u00e9finies <span class=\"_ _23\"> </span>conform\u00e9me<span class=\"_ _0\"></span>nt <span class=\"_ _6f\"> </span>\u00e0 <span class=\"_ _5c\"> </span>IAS <span class=\"_ _23\"> </span>19. <span class=\"_ _23\"> </span>En co<span class=\"ls1\">ns\u00e9quence, <span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>compter du <span class=\"_ _2\"></span>1er<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>janvier 2016, <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> </span>Groupe <span class=\"_\"> </span>a <span class=\"_\"> </span>modifi\u00e9 <span class=\"_ _55\"> </span>sa <span class=\"_\"> </span>r\u00e8gle <span class=\"_\"> </span>d\u2019\u00e9valuation <span class=\"_\"> </span>et <span class=\"_\"> </span>a adopt\u00e9 <span class=\"_ _5b\"> </span>la <span class=\"_ _50\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _50\"> </span>unit\u00e9s <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span> <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>r\u00e9dit  projet\u00e9<span class=\"ls96\">es<span class=\"ls9c\">. <span class=\"_ _2\"></span><span class=\"ls1\">Cette de<span class=\"_ _3\"></span>rni\u00e8re consid\u00e8re <span class=\"_ _2\"></span>que <span class=\"_ _3\"></span>chaque </span></span></span>p\u00e9riode <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>service <span class=\"_ _4\"> </span>donne <span class=\"_ _4\"> </span>lieu <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>une<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>u<span class=\"_ _0\"></span>nit\u00e9 suppl\u00e9mentaire <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>droit <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"></span>prestations. <span class=\"_ _26\"> </span>Suivant cette <span class=\"_ _d\"> </span>m\u00e9thode, <span class=\"_ _57\"> </span>le <span class=\"_ _d\"> </span>co\u00fbt<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>du <span class=\"_ _d\"> </span>r\u00e9gime <span class=\"_ _57\"> </span>est comptabilis\u00e9 <span class=\"_ _4\"> </span><span class=\"ls96\">en</span> <span class=\"_ _4\"> </span>charge <span class=\"_ _4\"> </span>dans <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _4\"> </span>de r\u00e9sultat <span class=\"_ _5\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>r\u00e9partir <span class=\"_ _6d\"> </span>ce <span class=\"_ _6d\"> </span>co\u00fbt <span class=\"_ _4e\"> </span>de <span class=\"_ _6d\"> </span>mani\u00e8re<span class=\"_ _0\"></span> r\u00e9guli\u00e8re <span class=\"_ _49\"> </span>durant <span class=\"_ _49\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>carri\u00e8<span class=\"_ _0\"></span>re <span class=\"_ _51\"> </span>des <span class=\"_ _49\"> </span>trav<span class=\"_ _0\"></span>ailleurs participant aux <span class=\"_ _0\"></span>r\u00e9gimes de retraite e<span class=\"_ _0\"></span>t ce<span class=\"_ _0\"></span>,  sur la base <span class=\"_ _4\"> </span>d\u2019un <span class=\"_ _51\"> </span>calcul <span class=\"_ _51\"> </span>actuariel<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>pr\u00e9par\u00e9 <span class=\"_ _51\"> </span>par <span class=\"_ _4\"> </span>des<span class=\"_ _0\"></span> actuaires <span class=\"_ _6f\"> </span>qui <span class=\"_ _6f\"> </span>effectuent <span class=\"_ _6f\"> </span>une <span class=\"_ _6f\"> </span>\u00e9v<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>uation compl\u00e8te <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>ces <span class=\"_ _55\"> </span>r\u00e9gimes <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>retrait<span class=\"_ _0\"></span>e <span class=\"_ _48\"> </span>ch<span class=\"_ _0\"></span>aque ann\u00e9e.  Les <span class=\"_\"> </span>\u00e9tats <span class=\"_\"> </span>actua<span class=\"_ _3\"></span>rielles <span class=\"_\"> </span>comprennent, <span class=\"_\"> </span>pour <span class=\"_\"> </span>les actifs <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>passifs, <span class=\"_ _26\"> </span>les <span class=\"_ _27\"></span>e<span class=\"_ _0\"></span>ffets <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>diff\u00e9rences entre les hypoth\u00e8ses actuarielles ant\u00e9rieur<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>et ce <span class=\"_ _1\"></span>qui <span class=\"_ _27\"></span>s\u2019est <span class=\"_ _27\"></span>effectivement <span class=\"_ _27\"></span>produ<span class=\"_ _0\"></span>it, <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>effets<span class=\"_ _0\"></span> des <span class=\"_ _1\"></span>cha<span class=\"_ _0\"></span>ngements <span class=\"_ _1\"></span><span class=\"ls96\">des<span class=\"_ _0\"></span></span> <span class=\"_ _1\"></span>hypoth\u00e8ses <span class=\"_ _27\"></span>actuari<span class=\"_ _0\"></span>elles sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>passifs <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>plans<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Les <span class=\"_ _0\"></span>\u00e9carts <span class=\"_ _0\"></span>actuariels sont <span class=\"_ _50\"> </span>enti\u00e8r<span class=\"_ _0\"></span>ement <span class=\"_ _50\"> </span>comptabilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span> <span class=\"_ _5b\"> </span>en <span class=\"_ _50\"> </span>autr<span class=\"_ _0\"></span>es \u00e9l\u00e9ments <span class=\"_ _48\"> </span>du <span class=\"_ _55\"> </span>r\u00e9sultat <span class=\"_ _48\"> </span>global <span class=\"_ _48\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ours <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>leur<span class=\"_ _0\"></span> p\u00e9riode d\u2019appar<span class=\"_ _0\"></span>ition. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _6d\"> </span>Pour <span class=\"_ _5\"> </span>en <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>avoir <span class=\"_\"> </span>plus <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>les <span class=\"_ _6d\"> </span>r\u00e9gimes <span class=\"_ _6d\"> </span>de<span class=\"_ _0\"></span> </span>retraite, consultez la n<span class=\"_ _0\"></span>ote <span class=\"lsa0\">27</span> 1.18.2 <span class=\"_ _48\"> </span><span class=\"lsb8\">Plans</span> d\u2019options sur<span class=\"_ _3\"></span> actions et paiem<span class=\"_ _3\"></span>ents fond\u00e9s sur des actions Les <span class=\"_ _57\"> </span>paiem<span class=\"_ _0\"></span>ents <span class=\"_ _57\"> </span>fond\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>sur <span class=\"_ _15\"> </span>des <span class=\"_ _15\"> </span>actions regroupent <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>transac<span class=\"_ _0\"></span>tions <span class=\"_ _4e\"> </span>r<span class=\"_ _0\"></span>\u00e9gl<span class=\"_ _3\"></span>\u00e9es <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>des actions, <span class=\"_ _4\"> </span><span class=\"ls9d\">le</span>s <span class=\"_ _4e\"> </span>options <span class=\"_ _4\"> </span>sur <span class=\"_ _4e\"> </span>actions <span class=\"_ _4\"> </span>ou <span class=\"_ _4e\"> </span>d\u2019autres instruments <span class=\"_ _0\"></span>de cap<span class=\"_ _0\"></span>itaux propres<span class=\"_ _0\"></span> (accord\u00e9s <span class=\"_ _0\"></span>aux employ\u00e9s <span class=\"_ _5a\"> </span>ou <span class=\"_ _53\"> </span>aux <span class=\"_ _5a\"> </span>autres<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>parties) <span class=\"_ _53\"> </span>et <span class=\"_ _5a\"> </span>les<span class=\"_ _0\"></span> transactions <span class=\"_ _1\"></span>r\u00e9gl\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>liquide<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span><span class=\"ls96\">par<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>d\u2019autres<span class=\"_ _0\"></span> actifs <span class=\"_ _0\"></span>lorsque <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>payer <span class=\"_ _0\"></span>repose<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>le prix <span class=\"_ _5a\"> </span>des <span class=\"_ _5a\"> </span>actions <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe<span class=\"_ _3\"></span>. <span class=\"_ _53\"> </span>Ces <span class=\"_ _5a\"> </span>plans comportent <span class=\"_\"> </span>souvent<span class=\"_ _0\"></span> <span class=\"_\"> </span>certaines <span class=\"_\"> </span>conditions <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> droits <span class=\"_ _26\"> </span>d'acquisit<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>, <span class=\"_ _26\"> </span>telles <span class=\"_ _47\"> </span>que <span class=\"_ _26\"> </span>l'emploi <span class=\"_ _26\"> </span>contin<span class=\"_ _0\"></span>u pendant un certain tem<span class=\"_ _0\"></span>ps. Toutes <span class=\"_ _7\"> </span>les <span class=\"_ _52\"> </span>transac<span class=\"_ _0\"></span>tions <span class=\"_ _7\"> </span>qui <span class=\"_ _7\"> </span>entrainent <span class=\"_ _7\"> </span>un paiement <span class=\"_ _1\"></span>fond\u00e9 <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actions <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n<span class=\"ls9e\">t <span class=\"_ _1\"></span></span>prises <span class=\"_ _1\"></span>en charge. Les transactions dont le paiement est fond\u00e9 <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ur des <span class=\"_ _1\"></span>actions <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>sont<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>gl\u00e9es <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>instruments<span class=\"_ _0\"></span> de <span class=\"_ _47\"> </span>capi<span class=\"_ _0\"></span>taux <span class=\"_ _47\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sont <span class=\"_ _48\"> </span>\u00e9valu\u00e9es <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>j<span class=\"_ _0\"></span>uste valeur <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _4e\"> </span>instruments <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>capitaux <span class=\"_ _4e\"> </span>pro<span class=\"_ _0\"></span>pres attribu\u00e9s. <span class=\"_ _3\"></span>Les <span class=\"_ _2\"></span>paieme<span class=\"_ _0\"></span>nts <span class=\"_ _2\"></span>fond\u00e9s <span class=\"_ _2\"></span>sur de<span class=\"_ _3\"></span>s actions et<span class=\"ls1\"> <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _0\"></span>gl\u00e9s <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>instruments de capi<span class=\"_ _3\"></span>taux propres ne </span>sont <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>r<span class=\"_ _0\"></span>\u00e9\u00e9valu\u00e9s. <span class=\"_ _47\"> </span>Des <span class=\"_ _48\"> </span>reprises <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>charges<span class=\"_ _0\"></span> peuvent <span class=\"_ _52\"> </span>t<span class=\"_ _0\"></span>outefois <span class=\"_ _52\"> </span>se <span class=\"_ _7\"> </span>produire <span class=\"_ _7\"> </span>lorsque <span class=\"_ _7\"> </span>les conditions <span class=\"_ _1\"></span>d'ac<span class=\"_ _0\"></span>quisition <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>droits <span class=\"_ _27\"></span>ne <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>pas<span class=\"_ _0\"></span> remplies <span class=\"_ _54\"> </span>et <span class=\"_ _71\"> </span>que <span class=\"_ _71\"> </span>les <span class=\"_ _54\"> </span>dem<span class=\"_ _0\"></span>andes <span class=\"_ _54\"> </span>sont abandonn\u00e9es.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _2\"></span>Pour <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>savoir <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _2c\"></span>sur<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>les <span class=\"_ _2\"></span>r\u00e9g<span class=\"_ _0\"></span>imes <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019options </span>d\u2019achat d\u2019actions, cons<span class=\"_ _0\"></span>ultez la note 0<span class=\"_ _0\"></span><span class=\"ff36 fcd\"> </span>1.19. <span class=\"_ _69\"> </span>CHARGES D\u2019IMP\u00d4TS SUR LE R\u00c9SULTAT La <span class=\"_ _0\"></span>charge <span class=\"_ _1\"></span>d'imp\u00f4t <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>r\u00e9sultat <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>omme de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge <span class=\"_ _47\"> </span>d'imp\u00f4t <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ourant <span class=\"_ _26\"> </span>et <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge<span class=\"_ _0\"></span> d'imp\u00f4t <span class=\"_ _26\"> </span>diff\u00e9r\u00e9. <span class=\"_ _47\"> </span>Elle <span class=\"_ _26\"> </span>est <span class=\"_ _47\"> </span>comptabilis\u00e9e <span class=\"_ _47\"> </span>dans <span class=\"_ _26\"> </span>le<span class=\"_ _0\"></span> compte <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>r\u00e9sultat, <span class=\"_ _48\"> </span>sauf <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _47\"> </span>elle <span class=\"_ _47\"> </span>est <span class=\"_ _48\"> </span>li\u00e9e <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>un<span class=\"_ _0\"></span> regroupement <span class=\"_ _15\"> </span>d'entrepris<span class=\"_ _0\"></span>es <span class=\"_ _57\"> </span>ou <span class=\"_ _15\"> </span>dans <span class=\"_ _15\"> </span>les produits <span class=\"_ _51\"> </span>et <span class=\"_ _51\"> </span>ch<span class=\"_ _0\"></span>arges <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _51\"> </span>dans <span class=\"_ _49\"> </span>les<span class=\"_ _0\"></span> capitaux propres.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _2\"></span>Pour en <span class=\"_ _2\"></span>savoir <span class=\"_ _3\"></span>plus <span class=\"_ _3\"></span>sur la <span class=\"_ _2\"></span>charge d\u2019imp\u00f4t <span class=\"_ _2\"></span>sur </span>le r\u00e9sultat, consultez l<span class=\"_ _0\"></span>a note <span class=\"ls96\">26</span>. 1.19.1 <span class=\"_ _48\"> </span>Imp\u00f4ts courant<span class=\"_ _3\"></span>s La <span class=\"_ _3\"></span>charge<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d\u2019imp\u00f4t<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sur le r\u00e9sultat courante est <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> montant <span class=\"_ _50\"> </span>est<span class=\"_ _0\"></span>im\u00e9 <span class=\"_ _50\"> </span>de <span class=\"_ _50\"> </span>l\u2019<span class=\"_ _0\"></span>imp\u00f4t <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _50\"> </span>p<span class=\"_ _0\"></span>ayer <span class=\"_ _50\"> </span>(ou <span class=\"_ _50\"> </span>\u00e0<span class=\"_ _0\"></span> recevoir) <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>titre <span class=\"_ _26\"> </span>du <span class=\"_ _47\"> </span>b\u00e9n\u00e9fice <span class=\"_ _26\"> </span>(ou <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>pert<span class=\"_ _0\"></span>e) imposable <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>p\u00e9riode <span class=\"_ _1\"></span>donn\u00e9e <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>tout ajustement <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _0\"></span>d\u2019imp\u00f4t <span class=\"_ _0\"></span>courant <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>titre des p\u00e9riodes ant\u00e9rieures. L\u2019imp\u00f4t \u00e0 payer (ou \u00e0<span class=\"_ _0\"></span> recevoir) <span class=\"_ _d\"> </span>est <span class=\"_ _4f\"> </span>calcul\u00e9 <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _d\"> </span>l\u2019<span class=\"_ _3\"></span>aide <span class=\"_ _d\"> </span>des <span class=\"_ _4f\"> </span>taux<span class=\"_ _0\"></span> d\u2019imposition <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>ont <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>adopt\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>\u00e9t\u00e9 adopt\u00e9s en substance<span class=\"_ _0\"></span> \u00e0 la date de d\u00e9claration.<span class=\"_ _0\"></span> 1.19.2 <span class=\"_ _48\"> </span>Imp\u00f4ts diff\u00e9r\u00e9<span class=\"_ _3\"></span>s Les <span class=\"_ _27\"></span>im<span class=\"_ _0\"></span>p\u00f4ts <span class=\"_ _27\"></span>diff\u00e9r\u00e9s <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"></span>comptabilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les diff\u00e9rences <span class=\"_ _6f\"> </span>temp<span class=\"_ _0\"></span>oraires <span class=\"_ _6f\"> </span>entre <span class=\"_ _6f\"> </span>la <span class=\"_ _23\"> </span>valeur comptable <span class=\"_ _0\"></span>des postes<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>la situation <span class=\"_ _0\"></span>financi\u00e8re et <span class=\"_ _48\"> </span>leur <span class=\"_ _55\"> </span>base <span class=\"_ _48\"> </span>d\u2019<span class=\"_ _0\"></span>imposition, <span class=\"_ _55\"> </span>en <span class=\"_ _48\"> </span>utilisant <span class=\"_ _55\"> </span>le <span class=\"_ _48\"> </span>taux<span class=\"_ _0\"></span> d\u2019imposition <span class=\"_ _5a\"> </span>qui <span class=\"_ _5a\"> </span>devrait<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>\u00eatre <span class=\"_ _5a\"> </span>ap<span class=\"_ _0\"></span>pliqu\u00e9 <span class=\"_ _46\"> </span>a<span class=\"_ _0\"></span>u moment <span class=\"_ _26\"> </span>o\u00f9 <span class=\"_ _47\"> </span>l\u2019actif <span class=\"_ _26\"> </span>est <span class=\"_ _47\"> </span>r\u00e9alis\u00e9 <span class=\"_ _47\"> </span>ou <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>passif r\u00e9gl\u00e9. Il <span class=\"_ _55\"> </span>existe <span class=\"_\"> </span>trois <span class=\"_ _55\"> </span>exceptions <span class=\"_\"> </span>au <span class=\"_ _55\"> </span>principe <span class=\"_\"> </span>g\u00e9n\u00e9ral selon <span class=\"_ _5c\"> </span>lequel <span class=\"_ _5c\"> </span>les <span class=\"_ _5c\"> </span>imp\u00f4ts <span class=\"_ _5c\"> </span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>sont<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"></span>les <span class=\"_ _26\"> </span>diff\u00e9r<span class=\"_ _0\"></span>ences <span class=\"_ _26\"> </span>temporaires. Les <span class=\"_ _27\"></span>imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>so<span class=\"_ _0\"></span>nt <span class=\"_ _27\"></span>pas <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>mptabilis\u00e9s pour : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _2\"></span>goodwil<span class=\"_ _0\"></span>l <span class=\"_ _2c\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>am<span class=\"_ _0\"></span>ortis <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>fins <span class=\"_ _3\"></span>fiscales;<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _2c\"></span>co<span class=\"_ _0\"></span>mptabilisation <span class=\"_ _2\"></span>initiale <span class=\"_ _2\"></span>d\u2019un <span class=\"_ _2c\"></span>actif<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>ou <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019un </span></span>passif <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _48\"> </span>une <span class=\"_ _55\"> </span>transacti<span class=\"_ _0\"></span><span class=\"ls96\">on <span class=\"_ _48\"> </span></span>autre <span class=\"_\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _55\"> </span>le re<span class=\"ls1\">groupement <span class=\"_ _0\"></span>d\u2019entreprises <span class=\"_ _0\"></span>et qui <span class=\"_ _0\"></span>n\u2019affecte<span class=\"_ _0\"></span> </span>ni le<span class=\"_ _3\"></span> profit comptable, ni le profit <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>mposable; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _53\"> </span>investissements <span class=\"_ _53\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _53\"> </span>les <span class=\"_ _5a\"> </span>filiales,<span class=\"_ _0\"></span> </span></span>divisions, <span class=\"_\"> </span>associ\u00e9es <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>joint-<span class=\"_ _0\"></span>ventures <span class=\"_ _55\"> </span>(les imp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _47\"> </span>ne <span class=\"_ _26\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>comptabilis\u00e9s <span class=\"_ _26\"> </span>q<span class=\"_ _0\"></span>ue quand <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>BA <span class=\"_ _2\"></span>n<span class=\"lsa0\">e <span class=\"_ _2\"></span><span class=\"ls1\">c<span class=\"_ _0\"></span>ontr\u00f4le <span class=\"_ _2\"></span><span class=\"ls96\">pas<span class=\"ls1\"> la <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>istribution <span class=\"_ _2\"></span>ou<span class=\"_ _0\"></span> </span></span></span></span>qu\u2019il <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>des <span class=\"_ _27\"></span>dividendes <span class=\"_ _1\"></span>vont \u00eatre <span class=\"_ _1\"></span>distribu\u00e9s <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>enir <span class=\"_ _0\"></span>pr\u00e9v<span class=\"_ _0\"></span>isible <span class=\"_ _1\"></span>si IBA contr\u00f4le la distributi<span class=\"_ _0\"></span>on). Un <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>d\u2019imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _0\"></span>pour toutes <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>diff\u00e9rences <span class=\"_ _26\"> </span>tem<span class=\"_ _0\"></span>porai<span class=\"_ _3\"></span>res <span class=\"_ _26\"> </span>d\u00e9duct<span class=\"_ _0\"></span>ibles dans <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>mesure <span class=\"_ _6d\"> </span>o\u00f9 <span class=\"_ _6d\"> </span>il <span class=\"_ _5\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_\"> </span>probable <span class=\"_ _6d\"> </span>que <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>\u2019on disposera <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>b\u00e9n\u00e9fice <span class=\"_ _0\"></span>imposable<span class=\"_ _0\"></span> sur <span class=\"_ _0\"></span>lequel <span class=\"_ _0\"></span>il  sera <span class=\"_ _66\"> </span>poss<span class=\"_ _0\"></span>ible <span class=\"_ _66\"> </span>d\u2019imputer <span class=\"_ _66\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>diff\u00e9rences temporaires <span class=\"_ _50\"> </span>d\u00e9ductibles.<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>Le <span class=\"_ _49\"> </span>m\u00eame <span class=\"_ _50\"> </span>principe s\u2019applique <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>co<span class=\"_ _0\"></span>mptabilisation <span class=\"_ _5b\"> </span>des <span class=\"_ _58\"> </span>actifs<span class=\"_ _0\"></span> d\u2019imp\u00f4ts <span class=\"_ _46\"> </span>diff\u00e9r\u00e9s <span class=\"_ _46\"> </span>pour <span class=\"_ _5a\"> </span>les <span class=\"_ _46\"> </span>pertes <span class=\"_ _46\"> </span>fiscales report\u00e9es <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>utilis\u00e9es<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Lors <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>l\u2019\u00e9valua<span class=\"_ _0\"></span>tion des <span class=\"_ _53\"> </span>actifs <span class=\"_ _4f\"> </span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>diff\u00e9r\u00e9s, <span class=\"_ _53\"> </span>la <span class=\"_ _4f\"> </span>Directio<span class=\"_ _0\"></span>n s\u2019assure <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>cette <span class=\"_ _0\"></span>\u00e9valuati<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>bas\u00e9e <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un nombre <span class=\"_ _52\"> </span>r<span class=\"_ _0\"></span>ai<span class=\"_ _3\"></span>sonnable <span class=\"_ _7\"> </span>d\u2019ann\u00e9es <span class=\"_ _7\"> </span>de <span class=\"_ _52\"> </span>r\u00e9su<span class=\"_ _0\"></span>ltats imposables. <span class=\"_ _0\"></span> Les <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>lcul\u00e9s <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iveau <span class=\"_ _0\"></span>de chacune <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>entit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _2c\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>sein<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>du <span class=\"_ _2\"></span>Gro<span class=\"_ _0\"></span>upe. IBA <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>mesure <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompenser <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>actifs <span class=\"_ _27\"></span>et passifs <span class=\"_ _51\"> </span>d\u2019imp\u00f4t<span class=\"ls67\">s <span class=\"_ _49\"> </span></span>diff\u00e9r\u00e9s <span class=\"_ _51\"> </span>se <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>\u00e9f\u00e8rent <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _49\"> </span>des imp\u00f4ts <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>niquement <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oldes <span class=\"_ _0\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>le r\u00e9sultat pr\u00e9lev\u00e9 par une seule et m\u00eame a<span class=\"_ _0\"></span>utorit\u00e9 fiscale. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _4\"> </span>Pour <span class=\"_ _51\"> </span>en <span class=\"_ _4\"> </span>savoir <span class=\"_ _51\"> </span>plus <span class=\"_ _51\"> </span>sur <span class=\"_ _51\"> </span>l\u2019imp\u00f4t <span class=\"_ _4\"> </span>diff\u00e9r\u00e9,<span class=\"_ _0\"></span> </span>consultez la note  <span class=\"_ _0\"></span><span class=\"ls96\">10</span>1.20. <span class=\"_ _69\"> </span>TRANSACTIONS EN DEVISES \u00c9TRANG\u00c8RES Les <span class=\"_ _47\"> </span>transactions <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>devis<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>\u00e9trang\u00e8res <span class=\"_ _48\"> </span> <span class=\"_ _47\"> </span>sont converties <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>evise <span class=\"_ _50\"> </span>fonctionnelle <span class=\"_ _5b\"> </span>de l\u2019entit\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>prena<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>part <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>transaction en <span class=\"_ _47\"> </span><span class=\"ls1\">appliquant<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>taux <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>hange <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>vigueur </span>aux dates des trans<span class=\"_ _0\"></span>actions concern\u00e9es<span class=\"_ _0\"></span>. Les <span class=\"_ _27\"></span>gains <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>ertes <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>change <span class=\"_ _26\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _27\"></span>par <span class=\"_ _27\"></span>le <span class=\"_ _0\"></span> r\u00e8glement <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>trans<span class=\"_ _0\"></span>actions <span class=\"_ _7\"> </span><span class=\"ls96\">et <span class=\"_ _46\"> </span></span>par <span class=\"_ _46\"> </span>la conversion <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>pass<span class=\"_ _0\"></span>ifs <span class=\"_ _0\"></span>mon<span class=\"_ _0\"></span>\u00e9taires <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n devises <span class=\"_ _4e\"> </span>\u00e9tran<span class=\"_ _0\"></span>g\u00e8res <span class=\"_ _4e\"> </span>aux <span class=\"_ _4e\"> </span>taux<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>de <span class=\"_ _4\"> </span>change <span class=\"_ _4e\"> </span>en vigueur \u00e0 <span class=\"_ _0\"></span>la fin de <span class=\"_ _0\"></span>l\u2019<span class=\"_ _3\"></span>exercic<span class=\"_ _0\"></span>e sont com<span class=\"_ _0\"></span>ptabilis\u00e9s dans le compte de r\u00e9su<span class=\"_ _0\"></span>ltat. Les <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>iff\u00e9<span class=\"_ _3\"></span>rences <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>change<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>g\u00e9n\u00e9r\u00e9es <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>la consolidation <span class=\"_ _4\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>ostes <span class=\"_ _4\"> </span>mon\u00e9taires <span class=\"_ _4\"> </span>f<span class=\"_ _0\"></span>aisant  partie <span class=\"_\"> </span>de<span class=\"ls67\">s <span class=\"_ _6d\"> </span></span>invest<span class=\"_ _0\"></span>issements <span class=\"_ _6d\"> </span><span class=\"ls96\">net</span>s <span class=\"_ _6d\"> </span>d\u2019une <span class=\"_ _6d\"> </span>entit\u00e9<span class=\"_ _0\"></span> d\u00e9clarante <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>entit\u00e9 <span class=\"_ _26\"> </span>\u00e9trang\u00e8re <span class=\"_ _26\"> </span>(c\u2019est<span class=\"_ _0\"></span>-\u00e0-dire <span class=\"_ _55\"> </span>lorsque <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>r\u00e8glement <span class=\"_ _55\"> </span>n\u2019est <span class=\"_ _55\"> </span>ni <span class=\"_ _48\"> </span>p<span class=\"_ _0\"></span>lanifi\u00e9, <span class=\"_\"> </span>ni susceptible <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>se <span class=\"_ _4\"> </span>pr<span class=\"_ _0\"></span>oduire <span class=\"_ _4\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _4\"> </span>un <span class=\"_ _51\"> </span>avenir pr\u00e9visible) <span class=\"_ _27\"></span>so<span class=\"_ _0\"></span>nt <span class=\"_ _27\"></span>enregistr\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _26\"> </span>fonds<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pro<span class=\"_ _0\"></span>pres lorsque <span class=\"_ _6d\"> </span>les <span class=\"_ _4e\"> </span>deux <span class=\"_ _4e\"> </span>con<span class=\"_ _0\"></span>ditions <span class=\"_ _6d\"> </span>ci-dess<span class=\"_ _0\"></span>ous <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>ont remplies : (1) <span class=\"_ _68\"> </span>Le <span class=\"_ _26\"> </span>pr\u00eat <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>effectu<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _27\"></span>soit<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>devise<span class=\"_ _0\"></span> fonctionnelle <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>l\u2019entit\u00e9 <span class=\"_ _47\"> </span>d\u00e9<span class=\"_ _0\"></span>clarante, <span class=\"_ _48\"> </span>soit dans l\u2019op\u00e9ration \u00e9trang\u00e8re;<span class=\"_ _0\"></span> et (2) <span class=\"_ _68\"> </span>Le <span class=\"_ _d\"> </span>pr\u00eat <span class=\"_ _4f\"> </span>est <span class=\"_ _d\"> </span>effectu\u00e9 <span class=\"_ _d\"> </span>entre <span class=\"_ _4f\"> </span>l\u2019<span class=\"_ _0\"></span>entit\u00e9 d\u00e9clarante et une op\u00e9ra<span class=\"_ _0\"></span>tion \u00e9trang\u00e8re.<span class=\"_ _0\"></span> 1.21. <span class=\"_ _69\"> </span>SECTEURS OP\u00c9RATIONNELS Les <span class=\"_ _5c\"> </span>secteurs <span class=\"_ _23\"> </span>op\u00e9rationnels <span class=\"_ _23\"> </span>sont <span class=\"_ _5c\"> </span>pr\u00e9sent\u00e9s conform\u00e9ment <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>rapport <span class=\"_ _0\"></span>interne <span class=\"_ _1\"></span>fourni <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipal<span class=\"_ _3\"></span> d\u00e9cideur <span class=\"_ _49\"> </span>op\u00e9rationnel <span class=\"_ _49\"> </span>(CODM <span class=\"_ _49\"> </span>\u2013 <span class=\"_ _49\"> </span>\u00ab<span class=\"_ _0\"></span> Chief<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>Officer Decision <span class=\"_ _57\"> </span>Maker \u00bb<span class=\"_ _0\"></span>), <span class=\"_ _d\"> </span>qui <span class=\"_ _15\"> </span>est <span class=\"_ _57\"> </span>responsable <span class=\"_ _57\"> </span>de l\u2019affectation <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>ressources <span class=\"_ _26\"> </span>et <span class=\"_ _1\"></span>de <span class=\"_ _26\"> </span>l\u2019\u00e9valuation <span class=\"_ _1\"></span>de <span class=\"_ _27\"> </span>la performance des <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span>c<span class=\"_ _3\"></span>teurs op\u00e9rationnels (<span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>oir <span class=\"_ _2\"></span>la note 4).  Un <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ecteur <span class=\"_ _47\"> </span>op\u00e9rat<span class=\"_ _0\"></span>ionnel <span class=\"_ _47\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>une <span class=\"_ _48\"> </span>composant<span class=\"_ _0\"></span>e d\u2019une entit\u00e9 : a)<span class=\"ls1\"> <span class=\"_ _17\"> </span>qui <span class=\"_ _6d\"> </span>exerce <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_\"> </span>activit\u00e9s<span class=\"_ _0\"></span> <span class=\"_\"> </span>commerci<span class=\"_ _0\"></span>ales </span>pouvant <span class=\"_ _51\"> </span>g\u00e9n\u00e9rer<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>des <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>evenus <span class=\"_ _51\"> </span>et <span class=\"_ _49\"> </span>des d\u00e9penses <span class=\"_ _0\"></span>(y compris <span class=\"_ _0\"></span>des rev<span class=\"_ _0\"></span>enus et d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> d\u00e9penses <span class=\"_ _55\"> </span>li\u00e9s <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _48\"> </span>des <span class=\"_\"> </span>transactions <span class=\"_ _55\"> </span>avec d\u2019autres <span class=\"_ _53\"> </span>composantes <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>la <span class=\"_ _53\"> </span>m\u00eam<span class=\"_ _0\"></span>e entit\u00e9), b)<span class=\"ls1\"> <span class=\"_ _17\"> </span>dont <span class=\"_ _58\"> </span>les <span class=\"_ _5b\"> </span>r\u00e9su<span class=\"_ _0\"></span>ltats <span class=\"_ _5b\"> </span>op\u00e9ra<span class=\"_ _0\"></span>tionnels <span class=\"_ _5b\"> </span>so<span class=\"_ _0\"></span>nt </span>r\u00e9guli\u00e8rement <span class=\"_ _26\"> </span>ex<span class=\"_ _0\"></span>amin\u00e9s <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>principal d\u00e9cideur <span class=\"_ _27\"></span>o<span class=\"_ _0\"></span>p\u00e9rationnel <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>l\u2019entit\u00e9 <span class=\"_ _26\"> </span>afin <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> prendre <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>d\u00e9cisio<span class=\"_ _0\"></span>ns <span class=\"_ _4\"> </span>concernant <span class=\"_ _4\"> </span>les<span class=\"_ _0\"></span> ressources <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _52\"> </span>affecter <span class=\"_ _52\"> </span>au <span class=\"_ _58\"> </span>secteur <span class=\"_ _52\"> </span>et d\u2019\u00e9valuer sa performance<span class=\"_ _0\"></span>, et c)<span class=\"ls1\"> <span class=\"_ _62\"> </span>pour <span class=\"_ _6b\"> </span>lesquels <span class=\"_ _6b\"> </span>des <span class=\"_ _6b\"> </span>informations </span>financi\u00e8res disc<span class=\"_ _0\"></span>r\u00e8tes sont disponibles.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _5b\"> </span>Pour <span class=\"_ _58\"> </span>en <span class=\"_ _5b\"> </span>sav<span class=\"_ _0\"></span>oir <span class=\"_ _5b\"> </span>plus <span class=\"_ _58\"> </span>sur <span class=\"_ _5b\"> </span>les <span class=\"_ _58\"> </span>secteurs<span class=\"_ _0\"></span> </span>op\u00e9rationnels, consu<span class=\"_ _0\"></span>ltez la note 4<span class=\"_ _0\"></span> Description <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>risques <span class=\"_ _0\"></span>financiers <span class=\"_ _0\"></span>(articles <span class=\"_ _0\"></span>3:6<span class=\"_ _0\"></span>, \u00a71, 8\u00b0 et 3:32, \u00a71, 5<span class=\"_ _0\"></span>\u00b0, du <span class=\"lsa2\">CS<span class=\"ls97\">A)</span></span>34.1. <span class=\"_ _69\"> </span>R\u00c9SULTAT DE BASE Le <span class=\"_\"> </span>r\u00e9sultat <span class=\"_ _48\"> </span>net <span class=\"_\"> </span>de <span class=\"_\"> </span>base <span class=\"_\"> </span>par<span class=\"_ _3\"></span> <span class=\"_\"> </span>action <span class=\"_\"> </span>est <span class=\"_ _48\"> </span>calcul\u00e9 <span class=\"_\"> </span>en divisant le r\u00e9sultat net att<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ibuable aux actionnaires de la <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>nombre <span class=\"_ _26\"> </span>moyen <span class=\"_ _47\"> </span>pond\u00e9r\u00e9 <span class=\"_ _47\"> </span>d\u2019actions ordinaires <span class=\"_\"> </span>en <span class=\"_ _48\"> </span>circulation <span class=\"_\"> </span>a<span class=\"_ _3\"></span>u <span class=\"_ _48\"> </span>cours <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>l\u2019execice. <span class=\"_\"> </span>Le nombre <span class=\"_ _2\"></span>moyen <span class=\"_ _2\"></span>pond\u00e9r\u00e9 <span class=\"_ _2\"></span>d\u2019actions <span class=\"_ _2\"></span>ordinaires <span class=\"_ _2\"></span>exclut<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>les actions <span class=\"_ _1\"></span>acquises <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>Soci\u00e9t\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>enues <span class=\"_ _1\"></span>comme actions propres.34.2. <span class=\"_ _69\"> </span>R\u00c9SULTAT DILU\u00c9 Le <span class=\"ls1\">r\u00e9sultat net dilu\u00e9 par action est c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>lcul\u00e9 en ajustant </span>le <span class=\"_\"> </span>nombre <span class=\"_\"> </span>moyen <span class=\"_\"> </span>pond\u00e9r\u00e9 <span class=\"_\"> </span>d\u2019actions <span class=\"_\"> </span>ordinaires <span class=\"_\"> </span>en<span class=\"_ _2\"></span> circulation <span class=\"_ _5b\"> </span>pour <span class=\"_ _58\"> </span>tenir <span class=\"_ _5b\"> </span>compte <span class=\"_ _58\"> </span>des <span class=\"_ _5b\"> </span>effets <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>la conversion <span class=\"_ _15\"> </span>de <span class=\"_ _11\"> </span>toutes <span class=\"_ _15\"> </span>les <span class=\"_ _15\"> </span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ions <span class=\"_ _15\"> </span>ordinaires potentielles dilutives. En<span class=\"ls1\"> 2021 et 2020, la Soci\u00e9t\u00e9 ne poss\u00e9dait plus qu\u2019un<span class=\"lsca\">e </span></span>seule <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>at<span class=\"_ _3\"></span>\u00e9gorie <span class=\"_ _48\"> </span>d\u2019actions <span class=\"_ _48\"> </span>ordinaires <span class=\"_ _47\"> </span>potenti<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>llement dilutives : les options sur actio<span class=\"_ _3\"></span>ns. Le calcul est r\u00e9alis\u00e9 pour <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>options <span class=\"_\"> </span>sur <span class=\"_\"> </span>a<span class=\"_ _3\"></span>ctions <span class=\"_\"> </span>afin <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>d\u00e9terminer <span class=\"_ _48\"> </span>le nombre <span class=\"_ _0\"></span>d\u2019actions <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>pourraient <span class=\"_ _0\"></span>avoir <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>acquises <span class=\"_ _0\"></span>\u00e0 la ju<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>te v<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>leur <span class=\"_ _0\"></span>(d\u00e9termin\u00e9e comme le <span class=\"_ _0\"></span>prix moyen <span class=\"_ _0\"></span>des actions de <span class=\"_ _2\"></span>la Soci\u00e9t\u00e9) sur<span class=\"_ _3\"></span> base<span class=\"_ _3\"></span> de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>valeur mon\u00e9taire<span class=\"_ _2\"></span> des <span class=\"_ _26\"> </span>droits <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>souscription <span class=\"_ _26\"> </span>attach\u00e9s <span class=\"_ _26\"> </span>aux <span class=\"_ _26\"> </span>options <span class=\"_ _47\"> </span>sur actions <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>circulation. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>nombre <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>actions <span class=\"_ _4\"> </span>ainsi calcul\u00e9 est compar\u00e9 a<span class=\"_ _3\"></span>u nombre d\u2019actions q<span class=\"_ _3\"></span>ui auraient \u00e9t\u00e9 <span class=\"_ _5b\"> </span>\u00e9mises <span class=\"_ _5b\"> </span>dans <span class=\"_ _50\"> </span>l\u2019hypoth\u00e8se <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>l\u2019exercice <span class=\"_ _5b\"> </span>des options.Conform\u00e9ment<span class=\"_ _3\"></span> \u00e0 IAS33, qui stipul<span class=\"_ _2\"></span>e que le b\u00e9n\u00e9fice dilu\u00e9 par a<span class=\"_ _3\"></span>ction ne tient pa<span class=\"_ _3\"></span>s compte des<span class=\"_ _3\"></span> hypoth\u00e8ses de conversion, d\u2019exercice ou d\u2019au<span class=\"_ _3\"></span>tres \u00e9mission<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>\u2019actions ordinaire<span class=\"_ _3\"></span>s potentielles su<span class=\"_ _2\"></span>sceptibles d\u2019avoir un ef<span class=\"_ _3\"></span>fet antidilutif sur<span class=\"_ _3\"></span> le b\u00e9n\u00e9fice <span class=\"_ _0\"></span><span class=\"lsb1\">par </span>action (actions<span class=\"_ _3\"></span> dont la convers<span class=\"_ _3\"></span>ion implique une di<span class=\"_ _3\"></span>minution de la<span class=\"_ _3\"></span> perte par ac<span class=\"_ _3\"></span>tion).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__6": {
   "value": "1.<span class=\"_ _68\"> </span><span class=\"fs36 ls1\">R\u00e9sum\u00e9 des principales r\u00e8gl<span class=\"_ _3\"></span>es d\u2019\u00e9valuation</span>IFRS applica<span class=\"_ _3\"></span>bles au groupe1.1. <span class=\"_ _8d\"> </span>ENTIT\u00c9 PR\u00c9SENTANT LES \u00c9TATS FINANCIERS CONSOLID\u00c9S Ion <span class=\"_ _26\"> </span>Beam <span class=\"_ _47\"> </span>Applications <span class=\"_ _26\"> </span>SA <span class=\"_ _26\"> </span>(la <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>\u00bb <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _26\"> </span>\u00ab Soci\u00e9t\u00e9 <span class=\"_\"> </span>M<span class=\"_ _0\"></span>\u00e8r<span class=\"_ _3\"></span>e <span class=\"_\"> </span>\u00bb), <span class=\"_ _5\"> </span>fond\u00e9e <span class=\"_ _5\"> </span>en <span class=\"_\"> </span>1986, <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>ses <span class=\"_\"> </span>filiales (ensemble, <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>\u00bb <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _26\"> </span>IBA <span class=\"_ _26\"> </span>\u00bb) <span class=\"_ _26\"> </span>s\u2019<span class=\"_ _0\"></span>engagent pour <span class=\"_ _27\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pro<span class=\"_ _0\"></span>gr<span class=\"_ _3\"></span>\u00e8s <span class=\"_ _27\"> </span>tech<span class=\"_ _0\"></span>nolog<span class=\"_ _3\"></span>ique <span class=\"_ _26\"> </span>dans <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>domaine <span class=\"_ _27\"></span>du diagnostic <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>du <span class=\"_ _1\"></span>traitement <span class=\"_ _1\"></span>du <span class=\"_ _0\"></span>cancer <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>fournissent des <span class=\"_\"> </span>solutions <span class=\"_\"> </span>effi<span class=\"_ _3\"></span>caces, <span class=\"_\"> </span>fiables <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>d\u2019u<span class=\"_ _0\"></span>ne <span class=\"_\"> </span>pr\u00e9cision in\u00e9gal\u00e9e. <span class=\"_ _51\"> </span>IBA <span class=\"_ _49\"> </span>propose <span class=\"_ _51\"> </span>\u00e9galement <span class=\"_ _49\"> </span>des <span class=\"_ _51\"> </span>solutions innovantes pour l\u2019hygi\u00e8ne <span class=\"_ _3\"></span>et la s\u00e9curit\u00e9 au <span class=\"_ _3\"></span>quotidien. La <span class=\"_ _26\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>anonyme <span class=\"_ _26\"> </span>constitu\u00e9e <span class=\"_ _26\"> </span>et domicili\u00e9e <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Belgique. <span class=\"_ _2\"></span>L\u2019adresse <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>si\u00e8ge <span class=\"_ _2\"></span>social est <span class=\"_\"> </span>Chemin <span class=\"_\"> </span>du <span class=\"_\"> </span>Cy<span class=\"_ _3\"></span>clotron, <span class=\"_\"> </span>3 <span class=\"_\"> </span>; <span class=\"_\"> </span>B-1348 <span class=\"_\"> </span>Louvain-<span class=\"lsc9\">la</span>-Neuve, <span class=\"_ _26\"> </span>Belgique. <span class=\"_ _26\"> </span>Ion <span class=\"_ _26\"> </span>Beam <span class=\"_ _27\"> </span>App<span class=\"_ _0\"></span>lication<span class=\"_ _3\"></span>s <span class=\"_ _26\"> </span>SA <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>la soci\u00e9t\u00e9 m\u00e8re du groupe et la soci\u00e9t\u00e9 m\u00e8re ultime. La <span class=\"_ _48\"> </span>Soci\u00e9t\u00e9 <span class=\"_\"> </span>e<span class=\"_ _3\"></span>st <span class=\"_ _48\"> </span>cot\u00e9e <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>bourse <span class=\"_\"> </span>paneurop\u00e9e<span class=\"_ _3\"></span>nne Euronext <span class=\"_ _51\"> </span>(compartiment <span class=\"_ _51\"> </span>B) <span class=\"_ _51\"> </span>et <span class=\"_ _51\"> </span>est <span class=\"_ _51\"> </span>incluse <span class=\"_ _51\"> </span>dans l\u2019indice BEL Mid. IBA <span class=\"_ _5b\"> </span>pu<span class=\"_ _0\"></span>blie <span class=\"_ _5b\"> </span><span class=\"lsca\">de</span> <span class=\"_ _58\"> </span>ses <span class=\"_ _58\"> </span>\u00e9tats <span class=\"_ _5b\"> </span>financiers <span class=\"_ _5b\"> </span>consolid\u00e9s semestriels <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>annuels<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>condens\u00e9s <span class=\"_ _3\"></span>sous <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>comme adopt\u00e9s par l\u2019UE; Ces <span class=\"_ _47\"> </span>\u00e9tats <span class=\"_ _47\"> </span>financiers <span class=\"_ _47\"> </span>consolid<span class=\"_ _3\"></span>\u00e9s <span class=\"_ _47\"> </span>on<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _47\"> </span>approuv\u00e9<span class=\"ls67\">s </span>pour <span class=\"_ _1\"></span>publication <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Conseil <span class=\"_ _0\"></span>d\u2019administration <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span><span class=\"ls22\">3 </span>avril 2023. 1.2. <span class=\"_ _8d\"> </span>BASE DE PR\u00c9PARATION Les<span class=\"ls1\"> \u00e9tats financiers consolid\u00e9s sont : </span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _0\"></span>conform\u00e9ment au<span class=\"_ _0\"></span>x normes <span class=\"_ _0\"></span> IFRS</span>(\u00ab<span class=\"ls1\"> International <span class=\"_ _8e\"> </span>Financial <span class=\"_ _8e\"> </span>Reporti<span class=\"_ _0\"></span>ng</span>Standards \u00bb) <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>elles <span class=\"_ _2c\"></span>qu<span class=\"_ _0\"></span>\u2019adopt\u00e9es <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>l' <span class=\"_ _3\"></span>Union(UE). <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Toutes <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>norm<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>interpr\u00e9tationspubli\u00e9es <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>\u2019Internatio<span class=\"_ _0\"></span>nal <span class=\"_ _53\"> </span>Accou<span class=\"_ _0\"></span>ntingStandards <span class=\"_ _0\"></span>Board <span class=\"_ _0\"></span>(IASB) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>vigueur <span class=\"_ _0\"></span>\u00e0 la <span class=\"_ _0\"></span>finde <span class=\"_\"> </span>l\u2019exercice <span class=\"_\"> </span>2022 <span class=\"_\"> </span><span class=\"ls96\">ont</span> <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>adopt\u00e9es <span class=\"_\"> </span>parl\u2019UE. <span class=\"_ _54\"> </span>Par <span class=\"_ _54\"> </span>cons\u00e9que<span class=\"_ _0\"></span>nt, <span class=\"_ _5f\"> </span>les <span class=\"_ _71\"> </span>normescomptables <span class=\"_ _55\"> </span>appliqu\u00e9es <span class=\"_ _55\"> </span>par <span class=\"_\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _48\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>econforme<span class=\"ls96\">nt</span> <span class=\"_ _47\"> </span>\u00e9galem<span class=\"_ _0\"></span>ent <span class=\"_ _26\"> </span>a<span class=\"_ _0\"></span>ux <span class=\"_ _47\"> </span>IFRS <span class=\"_ _47\"> </span>publi\u00e9espar l\u2019IASB.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>base <span class=\"_ _27\"></span>d<span class=\"ls96\">es</span> <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _1\"></span>l\u2019histor<span class=\"_ _0\"></span>iques<span class=\"ls9c\">,</span></span>sauf <span class=\"_ _66\"> </span>indication <span class=\"_ _66\"> </span>c<span class=\"_ _0\"></span>ontraire <span class=\"_ _66\"> </span>(Instrum<span class=\"_ _0\"></span>entsfinanciers <span class=\"_ _52\"> </span>tels <span class=\"_ _52\"> </span>que <span class=\"_ _52\"> </span>les <span class=\"_ _52\"> </span>d\u00e9riv<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _58\"> </span>et <span class=\"_ _52\"> </span>les<span class=\"_ _0\"></span> placements <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>actions <span class=\"_ _27\"></span>qui <span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>\u00e9valu\u00e9s \u00e0 la juste valeur<span class=\"ls9b\">).<span class=\"_ _0\"></span></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _26\"> </span>sur <span class=\"_ _26\"></span>la <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>droits <span class=\"_ _27\"></span>constat\u00e9s</span>(\u00ab<span class=\"ls1\"> accrual <span class=\"_ _27\"></span>bas<span class=\"_ _0\"></span>is \u00bb) <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>l\u2019hypoth\u00e8se <span class=\"_ _26\"> </span>de</span>la <span class=\"_ _48\"> </span>continuit\u00e9<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _55\"> </span>Soci\u00e9t\u00e9, <span class=\"_ _48\"> </span>cel<span class=\"_ _0\"></span>le-ci <span class=\"_ _48\"> </span>ayantl\u2019intention <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>poursuivre <span class=\"_ _1\"></span>se<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>activit\u00e9s <span class=\"_ _1\"></span>dansun avenir pr\u00e9visible.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9sent<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _4e\"> </span>en <span class=\"_ _4\"> </span>Euro, <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>est <span class=\"_ _4e\"> </span>la <span class=\"_ _4\"> </span>monna<span class=\"_ _0\"></span>ie</span>fonctionnelle  <span class=\"_ _0\"></span>de la soci\u00e9t\u00e9.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Arrond<span class=\"_ _0\"></span>i au <span class=\"_ _0\"></span>plus <span class=\"_ _0\"></span>proche <span class=\"_ _1\"></span>milliers <span class=\"_ _0\"></span>s<span class=\"ls96\">auf <span class=\"_ _0\"></span></span>en <span class=\"_ _0\"></span>cas</span>d\u2019<span class=\"ls1\">indication contraire<span class=\"_ _0\"></span>.</span>La <span class=\"_ _48\"> </span>pr\u00e9paration <span class=\"_\"> </span>des <span class=\"_ _47\"> </span>\u00e9<span class=\"_ _0\"></span>ta<span class=\"_ _3\"></span>ts <span class=\"_\"> </span>fi<span class=\"_ _3\"></span>nanciers <span class=\"_ _48\"> </span>conform\u00e9ment aux <span class=\"_\"> </span>nor<span class=\"_ _3\"></span>mes <span class=\"_\"> </span>IFRS <span class=\"_ _47\"> </span><span class=\"lsc9\">im</span>pose<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>de <span class=\"_\"> </span>recourir <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>certaines<span class=\"_ _3\"></span> estimations <span class=\"_ _11\"> </span>comptables <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>itiques. <span class=\"_ _11\"> </span>Elle <span class=\"_ _66\"> </span>exige \u00e9galement <span class=\"_ _48\"> </span><span class=\"ls22\">de</span> <span class=\"_ _47\"> </span><span class=\"lsc9\">la <span class=\"_ _48\"> </span></span>Direction <span class=\"_ _48\"> </span>d\u2019exercer <span class=\"_ _47\"> </span>sa <span class=\"_ _48\"> </span>facult\u00e9 <span class=\"_ _47\"> </span>de jugement <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>l\u2019application <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>r\u00e8gles <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptables de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9. <span class=\"_ _47\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>domaines <span class=\"_ _26\"> </span>pr\u00e9se<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>degr\u00e9 plus <span class=\"_ _48\"> </span>\u00e9lev\u00e9 <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>j<span class=\"_ _3\"></span>ugement <span class=\"_ _48\"> </span>ou <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>compl<span class=\"_ _0\"></span>exit\u00e9, <span class=\"_ _48\"> </span>ou <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> domaines <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>hypoth\u00e8ses <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> importantes pour les \u00e9tats financiers consolid\u00e9s sont pr\u00e9sent\u00e9s \u00e0 la note 3.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__7__5": {
   "value": "1.<span class=\"_ _68\"> </span><span class=\"fs36 ls1\">R\u00e9sum\u00e9 des principales r\u00e8gl<span class=\"_ _3\"></span>es d\u2019\u00e9valuation</span>IFRS applica<span class=\"_ _3\"></span>bles au groupe1.1. <span class=\"_ _8d\"> </span>ENTIT\u00c9 PR\u00c9SENTANT LES \u00c9TATS FINANCIERS CONSOLID\u00c9S Ion <span class=\"_ _26\"> </span>Beam <span class=\"_ _47\"> </span>Applications <span class=\"_ _26\"> </span>SA <span class=\"_ _26\"> </span>(la <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>\u00bb <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _26\"> </span>\u00ab Soci\u00e9t\u00e9 <span class=\"_\"> </span>M<span class=\"_ _0\"></span>\u00e8r<span class=\"_ _3\"></span>e <span class=\"_\"> </span>\u00bb), <span class=\"_ _5\"> </span>fond\u00e9e <span class=\"_ _5\"> </span>en <span class=\"_\"> </span>1986, <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>ses <span class=\"_\"> </span>filiales (ensemble, <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>\u00bb <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _26\"> </span>IBA <span class=\"_ _26\"> </span>\u00bb) <span class=\"_ _26\"> </span>s\u2019<span class=\"_ _0\"></span>engagent pour <span class=\"_ _27\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pro<span class=\"_ _0\"></span>gr<span class=\"_ _3\"></span>\u00e8s <span class=\"_ _27\"> </span>tech<span class=\"_ _0\"></span>nolog<span class=\"_ _3\"></span>ique <span class=\"_ _26\"> </span>dans <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>domaine <span class=\"_ _27\"></span>du diagnostic <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>du <span class=\"_ _1\"></span>traitement <span class=\"_ _1\"></span>du <span class=\"_ _0\"></span>cancer <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>fournissent des <span class=\"_\"> </span>solutions <span class=\"_\"> </span>effi<span class=\"_ _3\"></span>caces, <span class=\"_\"> </span>fiables <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>d\u2019u<span class=\"_ _0\"></span>ne <span class=\"_\"> </span>pr\u00e9cision in\u00e9gal\u00e9e. <span class=\"_ _51\"> </span>IBA <span class=\"_ _49\"> </span>propose <span class=\"_ _51\"> </span>\u00e9galement <span class=\"_ _49\"> </span>des <span class=\"_ _51\"> </span>solutions innovantes pour l\u2019hygi\u00e8ne <span class=\"_ _3\"></span>et la s\u00e9curit\u00e9 au <span class=\"_ _3\"></span>quotidien. La <span class=\"_ _26\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>anonyme <span class=\"_ _26\"> </span>constitu\u00e9e <span class=\"_ _26\"> </span>et domicili\u00e9e <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Belgique. <span class=\"_ _2\"></span>L\u2019adresse <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>si\u00e8ge <span class=\"_ _2\"></span>social est <span class=\"_\"> </span>Chemin <span class=\"_\"> </span>du <span class=\"_\"> </span>Cy<span class=\"_ _3\"></span>clotron, <span class=\"_\"> </span>3 <span class=\"_\"> </span>; <span class=\"_\"> </span>B-1348 <span class=\"_\"> </span>Louvain-<span class=\"lsc9\">la</span>-Neuve, <span class=\"_ _26\"> </span>Belgique. <span class=\"_ _26\"> </span>Ion <span class=\"_ _26\"> </span>Beam <span class=\"_ _27\"> </span>App<span class=\"_ _0\"></span>lication<span class=\"_ _3\"></span>s <span class=\"_ _26\"> </span>SA <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>la soci\u00e9t\u00e9 m\u00e8re du groupe et la soci\u00e9t\u00e9 m\u00e8re ultime. La <span class=\"_ _48\"> </span>Soci\u00e9t\u00e9 <span class=\"_\"> </span>e<span class=\"_ _3\"></span>st <span class=\"_ _48\"> </span>cot\u00e9e <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>bourse <span class=\"_\"> </span>paneurop\u00e9e<span class=\"_ _3\"></span>nne Euronext <span class=\"_ _51\"> </span>(compartiment <span class=\"_ _51\"> </span>B) <span class=\"_ _51\"> </span>et <span class=\"_ _51\"> </span>est <span class=\"_ _51\"> </span>incluse <span class=\"_ _51\"> </span>dans l\u2019indice BEL Mid. IBA <span class=\"_ _5b\"> </span>pu<span class=\"_ _0\"></span>blie <span class=\"_ _5b\"> </span><span class=\"lsca\">de</span> <span class=\"_ _58\"> </span>ses <span class=\"_ _58\"> </span>\u00e9tats <span class=\"_ _5b\"> </span>financiers <span class=\"_ _5b\"> </span>consolid\u00e9s semestriels <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>annuels<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>condens\u00e9s <span class=\"_ _3\"></span>sous <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>comme adopt\u00e9s par l\u2019UE; Ces <span class=\"_ _47\"> </span>\u00e9tats <span class=\"_ _47\"> </span>financiers <span class=\"_ _47\"> </span>consolid<span class=\"_ _3\"></span>\u00e9s <span class=\"_ _47\"> </span>on<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _47\"> </span>approuv\u00e9<span class=\"ls67\">s </span>pour <span class=\"_ _1\"></span>publication <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Conseil <span class=\"_ _0\"></span>d\u2019administration <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span><span class=\"ls22\">3 </span>avril 2023. 1.2. <span class=\"_ _8d\"> </span>BASE DE PR\u00c9PARATION Les<span class=\"ls1\"> \u00e9tats financiers consolid\u00e9s sont : </span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _0\"></span>conform\u00e9ment au<span class=\"_ _0\"></span>x normes <span class=\"_ _0\"></span> IFRS</span>(\u00ab<span class=\"ls1\"> International <span class=\"_ _8e\"> </span>Financial <span class=\"_ _8e\"> </span>Reporti<span class=\"_ _0\"></span>ng</span>Standards \u00bb) <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>elles <span class=\"_ _2c\"></span>qu<span class=\"_ _0\"></span>\u2019adopt\u00e9es <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>l' <span class=\"_ _3\"></span>Union(UE). <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Toutes <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>norm<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>interpr\u00e9tationspubli\u00e9es <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>\u2019Internatio<span class=\"_ _0\"></span>nal <span class=\"_ _53\"> </span>Accou<span class=\"_ _0\"></span>ntingStandards <span class=\"_ _0\"></span>Board <span class=\"_ _0\"></span>(IASB) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>vigueur <span class=\"_ _0\"></span>\u00e0 la <span class=\"_ _0\"></span>finde <span class=\"_\"> </span>l\u2019exercice <span class=\"_\"> </span>2022 <span class=\"_\"> </span><span class=\"ls96\">ont</span> <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>adopt\u00e9es <span class=\"_\"> </span>parl\u2019UE. <span class=\"_ _54\"> </span>Par <span class=\"_ _54\"> </span>cons\u00e9que<span class=\"_ _0\"></span>nt, <span class=\"_ _5f\"> </span>les <span class=\"_ _71\"> </span>normescomptables <span class=\"_ _55\"> </span>appliqu\u00e9es <span class=\"_ _55\"> </span>par <span class=\"_\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _48\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>econforme<span class=\"ls96\">nt</span> <span class=\"_ _47\"> </span>\u00e9galem<span class=\"_ _0\"></span>ent <span class=\"_ _26\"> </span>a<span class=\"_ _0\"></span>ux <span class=\"_ _47\"> </span>IFRS <span class=\"_ _47\"> </span>publi\u00e9espar l\u2019IASB.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>base <span class=\"_ _27\"></span>d<span class=\"ls96\">es</span> <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _1\"></span>l\u2019histor<span class=\"_ _0\"></span>iques<span class=\"ls9c\">,</span></span>sauf <span class=\"_ _66\"> </span>indication <span class=\"_ _66\"> </span>c<span class=\"_ _0\"></span>ontraire <span class=\"_ _66\"> </span>(Instrum<span class=\"_ _0\"></span>entsfinanciers <span class=\"_ _52\"> </span>tels <span class=\"_ _52\"> </span>que <span class=\"_ _52\"> </span>les <span class=\"_ _52\"> </span>d\u00e9riv<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _58\"> </span>et <span class=\"_ _52\"> </span>les<span class=\"_ _0\"></span> placements <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>actions <span class=\"_ _27\"></span>qui <span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>\u00e9valu\u00e9s \u00e0 la juste valeur<span class=\"ls9b\">).<span class=\"_ _0\"></span></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _26\"> </span>sur <span class=\"_ _26\"></span>la <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>droits <span class=\"_ _27\"></span>constat\u00e9s</span>(\u00ab<span class=\"ls1\"> accrual <span class=\"_ _27\"></span>bas<span class=\"_ _0\"></span>is \u00bb) <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>l\u2019hypoth\u00e8se <span class=\"_ _26\"> </span>de</span>la <span class=\"_ _48\"> </span>continuit\u00e9<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _55\"> </span>Soci\u00e9t\u00e9, <span class=\"_ _48\"> </span>cel<span class=\"_ _0\"></span>le-ci <span class=\"_ _48\"> </span>ayantl\u2019intention <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>poursuivre <span class=\"_ _1\"></span>se<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>activit\u00e9s <span class=\"_ _1\"></span>dansun avenir pr\u00e9visible.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9sent<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _4e\"> </span>en <span class=\"_ _4\"> </span>Euro, <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>est <span class=\"_ _4e\"> </span>la <span class=\"_ _4\"> </span>monna<span class=\"_ _0\"></span>ie</span>fonctionnelle  <span class=\"_ _0\"></span>de la soci\u00e9t\u00e9.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Arrond<span class=\"_ _0\"></span>i au <span class=\"_ _0\"></span>plus <span class=\"_ _0\"></span>proche <span class=\"_ _1\"></span>milliers <span class=\"_ _0\"></span>s<span class=\"ls96\">auf <span class=\"_ _0\"></span></span>en <span class=\"_ _0\"></span>cas</span>d\u2019<span class=\"ls1\">indication contraire<span class=\"_ _0\"></span>.</span>La <span class=\"_ _48\"> </span>pr\u00e9paration <span class=\"_\"> </span>des <span class=\"_ _47\"> </span>\u00e9<span class=\"_ _0\"></span>ta<span class=\"_ _3\"></span>ts <span class=\"_\"> </span>fi<span class=\"_ _3\"></span>nanciers <span class=\"_ _48\"> </span>conform\u00e9ment aux <span class=\"_\"> </span>nor<span class=\"_ _3\"></span>mes <span class=\"_\"> </span>IFRS <span class=\"_ _47\"> </span><span class=\"lsc9\">im</span>pose<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>de <span class=\"_\"> </span>recourir <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>certaines<span class=\"_ _3\"></span> estimations <span class=\"_ _11\"> </span>comptables <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>itiques. <span class=\"_ _11\"> </span>Elle <span class=\"_ _66\"> </span>exige \u00e9galement <span class=\"_ _48\"> </span><span class=\"ls22\">de</span> <span class=\"_ _47\"> </span><span class=\"lsc9\">la <span class=\"_ _48\"> </span></span>Direction <span class=\"_ _48\"> </span>d\u2019exercer <span class=\"_ _47\"> </span>sa <span class=\"_ _48\"> </span>facult\u00e9 <span class=\"_ _47\"> </span>de jugement <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>l\u2019application <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>r\u00e8gles <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptables de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9. <span class=\"_ _47\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>domaines <span class=\"_ _26\"> </span>pr\u00e9se<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>degr\u00e9 plus <span class=\"_ _48\"> </span>\u00e9lev\u00e9 <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>j<span class=\"_ _3\"></span>ugement <span class=\"_ _48\"> </span>ou <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>compl<span class=\"_ _0\"></span>exit\u00e9, <span class=\"_ _48\"> </span>ou <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> domaines <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>hypoth\u00e8ses <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> importantes pour les \u00e9tats financiers consolid\u00e9s sont pr\u00e9sent\u00e9s \u00e0 la note 3. 1.2.1 <span class=\"_ _23\"> </span>Changements dans<span class=\"_ _3\"></span> les m\u00e9thodes co<span class=\"_ _3\"></span>mptables et les informations \u00e0<span class=\"_ _3\"></span> fournir<span class=\"lscb\">, </span>changements dan<span class=\"_ _3\"></span>s les estimations et<span class=\"_ _3\"></span> les erreurs Les <span class=\"_ _27\"> </span>m<span class=\"_ _0\"></span>\u00e9thodes <span class=\"_ _27\"></span>comptables <span class=\"_ _27\"> </span>adopt\u00e9es <span class=\"_ _47\"> </span>dans <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>cadre de <span class=\"_ _5\"> </span>la <span class=\"_\"> </span>pr\u00e9paration <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>\u00e9tats <span class=\"_\"> </span>fin<span class=\"_ _0\"></span>anciers <span class=\"_\"> </span>consolid\u00e9s cl\u00f4tur\u00e9s au 31 d\u00e9cembre 2<span class=\"_ _3\"></span>022 sont coh\u00e9rentes avec celles <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>l\u2019execice <span class=\"_ _2\"></span>pr\u00e9c\u00e9dent <span class=\"_ _3\"></span>cl\u00f4tur\u00e9 <span class=\"_ _2\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d\u00e9cembre 2021, <span class=\"_ _49\"> </span><span class=\"ls1\">\u00e0 <span class=\"_ _50\"> </span>l\u2019exception <span class=\"_ _50\"> </span>de <span class=\"_ _49\"> </span>l\u2019adop<span class=\"_ _0\"></span>tion <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>nouvelles </span>normes <span class=\"_ _27\"> </span>et <span class=\"_ _27\"> </span>interp<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>\u00e9tations <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>vigueur <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>partir <span class=\"_ _27\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>du 1er janvier 2022. Les <span class=\"_ _53\"> </span>changements <span class=\"_ _5a\"> </span>dans <span class=\"_ _53\"> </span>les <span class=\"_ _53\"> </span>estimations <span class=\"_ _5a\"> </span>sont comptabilis\u00e9s <span class=\"_ _57\"> </span>p<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ospectivement. <span class=\"_ _57\"> </span> <span class=\"_ _15\"> </span>Les <span class=\"_ _57\"> </span>e<span class=\"_ _0\"></span>rr<span class=\"_ _3\"></span>eurs mat\u00e9rielles <span class=\"_\"> </span>sont <span class=\"_\"> </span>comptabilis\u00e9es <span class=\"_\"> </span>r\u00e9trospectivement, mais <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>n\u2019y <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>eu d\u2019erre<span class=\"_ _3\"></span>ur <span class=\"_ _3\"></span>comptables <span class=\"_ _3\"></span>significatives comptabilis\u00e9es dans ces \u00e9tats financiers consolid\u00e9s. 1.2.2 <span class=\"_ _23\"> </span>Normes publi\u00e9e<span class=\"_ _3\"></span>s et en vigueur Le <span class=\"_\"> </span>Groupe <span class=\"_\"> </span>a <span class=\"_\"> </span>appliqu\u00e9 <span class=\"_\"> </span>pour <span class=\"_\"> </span>la <span class=\"_\"> </span>premi\u00e8re <span class=\"_\"> </span>fois certaines <span class=\"_ _0\"></span>normes <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>amendements, <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>trent en <span class=\"_ _49\"> </span>vigueur <span class=\"_ _49\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>les <span class=\"_ _49\"> </span>p\u00e9ri<span class=\"_ _0\"></span>odes <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>re<span class=\"_ _0\"></span>porting annuelles <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>compter <span class=\"_ _48\"> </span>du <span class=\"_ _48\"> </span>1er <span class=\"_ _48\"> </span>janvier <span class=\"_ _48\"> </span>2022<span class=\"ls9e\">. <span class=\"_ _48\"> </span><span class=\"lsa0\">Le </span></span>Groupe <span class=\"_ _57\"> </span>n\u2019a <span class=\"_ _57\"> </span>pas <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>dopt\u00e9 <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>nticipativement d\u2019<span class=\"ls1\">autres <span class=\"_ _6a\"> </span>normes, <span class=\"_ _72\"> </span>in<span class=\"_ _0\"></span>terpr\u00e9tations <span class=\"_ _6a\"> </span>ou </span>amendements <span class=\"_ _27\"></span>qu<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span><span class=\"ls96\">ont<span class=\"_ _0\"></span></span> <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _26\"> </span>publi\u00e9s <span class=\"_ _27\"></span>mais <span class=\"_ _27\"></span>qui<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>n<span class=\"lsa0\">e </span>sont pas encore en vi<span class=\"_ _0\"></span>gueur. Bien <span class=\"_\"> </span>que <span class=\"_\"> </span>ces <span class=\"_\"> </span>n<span class=\"_ _3\"></span>ouvelles <span class=\"_\"> </span>normes <span class=\"_ _48\"> </span>et <span class=\"_ _5\"> </span>amendements s\u2019appliquent <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>premi\u00e8re <span class=\"_ _2\"></span>fois <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>2022<span class=\"ls5f\">, <span class=\"_ _2\"></span><span class=\"ls1\">elles <span class=\"_ _2\"></span>n\u2019ont </span></span>pas d<span class=\"_ _0\"></span>\u2019in<span class=\"_ _3\"></span>cidences impo<span class=\"_ _0\"></span>rt<span class=\"_ _3\"></span>antes sur <span class=\"_ _0\"></span>les \u00e9tats financiers consolid\u00e9s <span class=\"_ _6d\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>Groupe. <span class=\"_ _4e\"> </span>La <span class=\"_ _6d\"> </span>na<span class=\"_ _0\"></span>ture <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>l\u2019i<span class=\"_ _0\"></span>mpact <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> chacune <span class=\"_ _5c\"> </span>des <span class=\"_ _5f\"> </span>nouvelles <span class=\"_ _5c\"> </span>normes, <span class=\"_ _5f\"> </span>nouveaux amendements <span class=\"_ _47\"> </span>et/ou <span class=\"_ _47\"> </span>nouvelles <span class=\"_ _47\"> </span>interpr\u00e9trations <span class=\"_ _26\"> </span>sont d\u00e9crites ci-dessous : \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Amendements \u00e0 <span class=\"_ _2\"></span>IAS <span class=\"_ _3\"></span>37 <span class=\"_ _3\"></span><span class=\"ff37\">Contrats on\u00e9reux<span class=\"ff36\"> <span class=\"_ _2\"></span>\u2013<span class=\"_ _0\"></span> </span></span></span>Co\u00fbts <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>prendre <span class=\"_ _58\"> </span>en <span class=\"_ _58\"> </span>co<span class=\"_ _0\"></span>nsid\u00e9ration<span class=\"ls9e\">, <span class=\"_ _52\"> </span></span>en vigueur le 1er janv<span class=\"_ _0\"></span>ier 2022 \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Amendements <span class=\"_ _4f\"> </span>\u00e0 <span class=\"_ _d\"> </span>IFRS <span class=\"_ _53\"> </span>9 <span class=\"_ _4f\"> </span><span class=\"ff37\">I<span class=\"_ _0\"></span>nstruments </span></span></span>financiers<span class=\"ff36\"> <span class=\"_\"> </span>\u2013 <span class=\"_ _5\"> </span>C<span class=\"_ _0\"></span>ommissions <span class=\"_ _5\"> </span>dans <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_\"> </span>cadre<span class=\"_ _0\"></span> </span>\u00ab <span class=\"ls96\">10</span>% \u00bb <span class=\"_ _51\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _49\"> </span>d\u00e9comp<span class=\"_ _0\"></span>tabilisation <span class=\"_ _51\"> </span>des passifs financiers, en vigueur le  1er janvier 2022<span class=\"ls1\"> </span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Amendements <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>IFRS <span class=\"_\"> </span>3 <span class=\"_\"> </span><span class=\"ff37\">Regroupements </span></span></span>d\u2019Entreprises<span class=\"ff36\"> <span class=\"_ _6f\"> </span>\u2013 <span class=\"_ _6f\"> </span>r\u00e9f\u00e9rence <span class=\"_ _6f\"> </span>au <span class=\"_ _6f\"> </span>cadre </span>conceptuel, en vigu<span class=\"_ _0\"></span>eur le  1er janvier 2022 <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Amendements <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>IAS <span class=\"_ _4e\"> </span>16 <span class=\"_ _4\"> </span><span class=\"ff37\">Immobilisations<span class=\"_ _0\"></span> </span></span></span>corporelles<span class=\"ff36\"> <span class=\"_ _53\"> </span>\u2013 <span class=\"_ _53\"> </span>Produit <span class=\"_ _53\"> </span>avant <span class=\"_ _53\"> </span>utilisation<span class=\"_ _0\"></span> </span>pr\u00e9vue, en vigueur le<span class=\"_ _0\"></span> 1er janvier 2022<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Modifications <span class=\"_ _0\"></span>IFRS 16 <span class=\"_ _0\"></span>\u2013 <span class=\"_ _0\"></span>Avantages <span class=\"_ _0\"></span>locatifs </span></span>li\u00e9s \u00e0 la COVID-<span class=\"_ _0\"></span><span class=\"ls96\">19 </span> Amendements \u00e0 I<span class=\"_ _3\"></span>AS 37 contrats on\u00e9reux \u2013 co\u00fbts \u00e0 pren<span class=\"_ _2\"></span>dre en consid\u00e9ration<span class=\"_ _3\"></span> Les <span class=\"_ _26\"> </span>mo<span class=\"_ _0\"></span>difications <span class=\"_ _47\"> </span>apportent <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>pr\u00e9cision <span class=\"_ _47\"> </span>sur<span class=\"_ _0\"></span>  les <span class=\"_ _1\"></span>\u00ab c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _1\"></span>d\u2019ex\u00e9cution<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u2019un <span class=\"_ _1\"></span>con<span class=\"_ _0\"></span>trat \u00bb, <span class=\"_ _27\"></span>lorsqu\u2019il<span class=\"_ _0\"></span> s\u2019agit <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>\u2019\u00e9valuer <span class=\"_ _48\"> </span>si <span class=\"_\"> </span>un<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _48\"> </span>est <span class=\"_\"> </span>on\u00e9reux <span class=\"_ _48\"> </span>ou<span class=\"_ _0\"></span> d\u00e9ficitaire, compren<span class=\"_ _0\"></span>nent \u00e0 la fois: \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">les <span class=\"_ _3\"></span>co\u00fbts suppl\u00e9mentaires<span class=\"_ _0\"></span> \u2013 <span class=\"_ _2\"></span>par exemple la </span></span>main-d\u2019\u0153uvre directe <span class=\"_ _0\"></span>et les mat\u00e9riaux; <span class=\"_ _0\"></span>et \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">une <span class=\"_ _27\"></span>allocation <span class=\"_ _27\"></span>d\u2019autres <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _1\"></span>directs <span class=\"_ _26\"> </span>\u2013 <span class=\"_ _27\"></span>par<span class=\"_ _0\"></span> </span></span>exemple <span class=\"_ _27\"></span>une <span class=\"_ _26\"></span>allocation <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>otation <span class=\"_ _27\"></span>aux amortissement <span class=\"_ _7\"> </span>pour <span class=\"_ _52\"> </span>u<span class=\"_ _0\"></span>ne <span class=\"_ _52\"> </span>immobilisation corporelle <span class=\"_ _46\"> </span>utilis\u00e9e <span class=\"_ _46\"> </span>dans <span class=\"_ _46\"> </span>l\u2019ex\u00e9cution <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>u contrat Comme <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>pratique <span class=\"_ _27\"> </span>ant\u00e9rieure <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>groupe <span class=\"_ _27\"> </span>\u00e9tait <span class=\"_ _27\"> </span>d\u00e9j\u00e0 conforme <span class=\"_ _6d\"> </span>aux <span class=\"_ _6d\"> </span>amendements, <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _5\"> </span>\u00e9tats <span class=\"_ _6d\"> </span>financiers consolid\u00e9s <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>n'ont <span class=\"_ _0\"></span>pas <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>affect\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>cet amendement.<span class=\"ff38\"> </span>Modifications<span class=\"_ _3\"></span> d\u2019IFRS 9 <span class=\"_ _3\"></span>Instruments financiers \u2013 frais<span class=\"_ _3\"></span> dans le tes<span class=\"_ _3\"></span>t des \u00ab 10 % \u00bb pour la d\u00e9co<span class=\"_ _3\"></span>mptabilisat<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>on des<span class=\"_ _2\"></span> passifs financie<span class=\"_ _2\"></span>rs Pour <span class=\"_ _0\"></span>d\u00e9terminer s\u2019<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>y a <span class=\"_ _0\"></span>lieu <span class=\"_ _0\"></span>de d\u00e9c<span class=\"_ _0\"></span>omptabiliser un <span class=\"_ _2c\"></span>pass<span class=\"_ _0\"></span>if <span class=\"_ _2c\"></span>financier <span class=\"_ _2\"></span>qui <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2c\"></span>modifi\u00e9 <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>\u00e9chan<span class=\"_ _0\"></span>g\u00e9, une <span class=\"_ _46\"> </span>entit\u00e9 <span class=\"_ _46\"> </span>\u00e9value <span class=\"_ _5a\"> </span>si <span class=\"_ _46\"> </span>les <span class=\"_ _5a\"> </span>conditions <span class=\"_ _46\"> </span>sont substantiellement <span class=\"_ _1\"></span>diff\u00e9rentes. <span class=\"_ _1\"></span>L\u2019amende<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>\u00e0 IFRS <span class=\"_ _4f\"> </span>9 <span class=\"_ _d\"> </span>clarifie <span class=\"_ _4f\"> </span>les <span class=\"_ _d\"> </span>commissions <span class=\"_ _d\"> </span>qu\u2019une entreprise <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>nclut <span class=\"_ _27\"></span>lors <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"></span>r\u00e9alisation <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>cette \u00e9valuation. Ces fra<span class=\"_ _0\"></span>is <span class=\"ls96\">ne</span> compren<span class=\"_ _0\"></span>nent que ceux pay\u00e9s ou <span class=\"_ _0\"></span>re\u00e7us entr<span class=\"_ _0\"></span>e l\u2019emprunteur <span class=\"_ _0\"></span>et le <span class=\"_ _0\"></span>pr\u00eateur ou en leur nom.<span class=\"_ _0\"></span> Le <span class=\"_ _47\"> </span>Groupe <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>a<span class=\"_ _0\"></span>ppliq<span class=\"_ _3\"></span>u\u00e9 <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>modi<span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>cations <span class=\"_ _47\"> </span>apport\u00e9es aux <span class=\"_\"> </span>passifs <span class=\"_\"> </span>financiers <span class=\"_\"> </span>qui <span class=\"_\"> </span>ont <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>modifi\u00e9s <span class=\"_\"> </span>2022<span class=\"lscc\">, </span>cependant <span class=\"_\"> </span>aucun <span class=\"_\"> </span>frais <span class=\"_\"> </span>n\u2019a <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>pay\u00e9/re\u00e7u <span class=\"_\"> </span>dans <span class=\"_\"> </span>le cadre des ren\u00e9gociations <span class=\"_ _2\"></span>d\u2019<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>mprunt d\u00e9crites en note 0. Modifications<span class=\"_ _3\"></span> d\u2019IFRS 3 <span class=\"_ _3\"></span>regroupements d\u2019entreprises \u2013 r\u00e9f\u00e9r<span class=\"_ _3\"></span>ence au cadre<span class=\"_ _2\"></span> conceptuel Les <span class=\"_ _26\"> </span>changements <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>r\u00e9f\u00e9rence <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>cadre<span class=\"_ _0\"></span> conceptuel (amen<span class=\"_ _0\"></span>dements \u00e0 IFRS 3) :<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Mise \u00e0<span class=\"_ _0\"></span> jour <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la norme <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>3 afi<span class=\"_ _0\"></span>n qu\u2019elle </span></span>fasse <span class=\"_\"> </span>r\u00e9f\u00e9rence <span class=\"_\"> </span>au <span class=\"_\"> </span>Cadre <span class=\"_\"> </span>conceptuel <span class=\"_\"> </span>de 2018 au lieu du Cadre <span class=\"_ _0\"></span>de 1989;  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Ajout <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _50\"> </span>IFR<span class=\"_ _0\"></span>S <span class=\"_ _50\"> </span>3 <span class=\"_ _5b\"> </span><span class=\"lsa0\">d\u2019</span>une <span class=\"_ _5b\"> </span>exigence <span class=\"_ _5b\"> </span>selon </span></span>laquelle, <span class=\"_ _4e\"> </span>pour <span class=\"_ _4\"> </span>les <span class=\"_ _6d\"> </span>trans<span class=\"_ _0\"></span>actions <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>autres<span class=\"_ _0\"></span> \u00e9v\u00e9nements <span class=\"_ _5a\"> </span>entrant <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _46\"> </span>le <span class=\"_ _5a\"> </span> <span class=\"_ _5a\"> </span>champ d\u2019application <span class=\"_ _55\"> </span>d\u2019IAS <span class=\"_ _48\"> </span>3<span class=\"_ _0\"></span>7 <span class=\"_ _48\"> </span>ou <span class=\"_ _55\"> </span>d\u2019IFRIC <span class=\"_ _48\"> </span>21<span class=\"_ _0\"></span>, <span class=\"_ _48\"> </span>un acqu\u00e9reur <span class=\"_ _1\"></span>applique <span class=\"_ _1\"></span>cette <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>orme <span class=\"_ _0\"></span>plut\u00f4t <span class=\"_ _1\"></span>que le <span class=\"_ _52\"> </span>c<span class=\"_ _0\"></span>adre <span class=\"_ _52\"> </span>conc<span class=\"_ _0\"></span>eptuel <span class=\"_ _52\"> </span>en <span class=\"_ _7\"> </span>identifia<span class=\"_ _0\"></span>nt <span class=\"_ _52\"> </span>les<span class=\"_ _0\"></span> passifs <span class=\"_ _6f\"> </span>qu\u2019il <span class=\"_ _6f\"> </span>a <span class=\"_ _6f\"> </span>assum\u00e9s <span class=\"_ _6f\"> </span>lors<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>d\u2019un<span class=\"_ _0\"></span> regroupement d\u2019e<span class=\"_ _0\"></span>ntreprises ; <span class=\"ls96\">et </span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Ajout <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"></span>IFRS <span class=\"_ _27\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _27\"></span><span class=\"lsa0\">d\u2019</span>une <span class=\"_ _26\"> </span>d\u00e9claration <span class=\"_ _26\"> </span>explicite<span class=\"_ _0\"></span> </span></span>selon <span class=\"_ _48\"> </span>laquelle <span class=\"_ _48\"> </span>un <span class=\"_ _48\"> </span>acqu<span class=\"_ _0\"></span>\u00e9reur <span class=\"_ _47\"> </span>ne<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>reconnait<span class=\"_ _0\"></span> pas <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>actifs <span class=\"_ _4e\"> </span>\u00e9vent<span class=\"_ _0\"></span>uel<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>acquis <span class=\"_ _4e\"> </span>dans <span class=\"_ _4\"> </span>le cadre d\u2019un regroupem<span class=\"_ _0\"></span>ent d\u2019entreprises<span class=\"_ _0\"></span> Ces modifications n\u2019ont pas e<span class=\"_ _3\"></span>u d\u2019impact sur le<span class=\"_ _3\"></span>s \u00e9tats financiers <span class=\"_ _0\"></span>consolid\u00e9s <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>Groupe, <span class=\"_ _1\"></span>car <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>n\u2019y <span class=\"_ _0\"></span>avait <span class=\"_ _0\"></span>pas d\u2019actifs, <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>pa<span class=\"_ _0\"></span>ssifs <span class=\"_ _1\"></span>ou <span class=\"_ _26\"> </span>de <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>assifs <span class=\"_ _1\"></span>\u00e9ventuels <span class=\"_ _26\"> </span>entrant dans <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>champ <span class=\"_\"> </span>d\u2019application <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>ces <span class=\"_ _48\"> </span>modifications survenues au cours de la p\u00e9riode. Amendements \u00e0 I<span class=\"_ _3\"></span>AS 16 Immobil<span class=\"_ _3\"></span>isations corporelles \u2013 Produ<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> ant\u00e9rieur \u00e0 l\u2019utilisation du p<span class=\"_ _2\"></span>roduit  Les <span class=\"_ _26\"> </span>amendements<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>nterdisent <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>entit\u00e9 <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e d\u00e9duire <span class=\"_ _44\"> </span>les <span class=\"_ _44\"> </span>produits <span class=\"_ _6f\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _44\"> </span>par <span class=\"_ _44\"> </span>une immobilisation pendant son<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>transfert sur site ou pendant <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>mise <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>\u00e9tat, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>d\u00e9<span class=\"_ _0\"></span>duction <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>co\u00fbt de <span class=\"_\"> </span>l'immobilisation. <span class=\"_\"> </span>\u00c0 <span class=\"_\"> </span>la <span class=\"_\"> </span>place, <span class=\"_\"> </span>l'entit\u00e9 <span class=\"_\"> </span>devr<span class=\"_ _0\"></span>a comptabiliser <span class=\"_ _48\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>pro<span class=\"_ _0\"></span>duits <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>ven<span class=\"_ _0\"></span>te <span class=\"_ _47\"> </span>et <span class=\"_ _55\"> </span>les co\u00fbts correspondants e<span class=\"_ _0\"></span>n r\u00e9sultat. Ces <span class=\"_ _2\"></span>amendements <span class=\"_ _2\"></span>n'ont <span class=\"_ _2\"></span>pas <span class=\"_ _2\"></span>eu <span class=\"_ _2c\"></span>d'im<span class=\"_ _0\"></span>pact <span class=\"_ _2c\"></span>sur <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>\u00e9tats financiers <span class=\"_ _2\"></span>consolid\u00e9s d<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Groupe <span class=\"_ _2\"></span>car <span class=\"_ _2\"></span>il n'y <span class=\"_ _2c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pas <span class=\"_ _2\"></span>eu <span class=\"_ _2\"></span>de ventes <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019articles <span class=\"_\"> </span>produits <span class=\"_\"> </span>par <span class=\"_ _5\"> </span>des <span class=\"_\"> </span>immobilisations corporelles <span class=\"_ _1\"></span>mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>disposition <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>\u00eatre <span class=\"_ _1\"></span>utilis\u00e9es <span class=\"_ _27\"></span><span class=\"ls22\">\u00e0 </span>partir du d\u00e9but de la premi\u00e8re p\u00e9riode pr\u00e9sent\u00e9e<span class=\"_ _0\"></span>.<span class=\"_ _3\"></span> Amendements <span class=\"lsc6\">\u00e0 </span>IFRS<span class=\"_ _3\"></span> 16 \u2013 COVID 19<span class=\"_ _3\"></span> CONCESS<span class=\"_ _3\"></span>IONS DE LOYE<span class=\"_ _3\"></span>R  Le <span class=\"_ _0\"></span>28 <span class=\"_ _1\"></span>mai <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>20, <span class=\"_ _0\"></span>l'IASB <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>publi\u00e9 <span class=\"_ _1\"></span>l\u2019amendeme<span class=\"_ _0\"></span>nt \u00e0 la <span class=\"_ _2\"></span>nor<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>IFRS 16 Contrats de <span class=\"_ _3\"></span>location sur les all\u00e8gements de loyers<span class=\"_ _0\"></span> li\u00e9s \u00e0 la COVID-<span class=\"_ _0\"></span><span class=\"ls96\">19</span>.<span class=\"ls9e\">  </span> L\u2019amendement <span class=\"_ _0\"></span>exempte les<span class=\"_ _0\"></span> locataires d'avoir \u00e0<span class=\"_ _0\"></span> consid\u00e9rer <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>location <span class=\"_ _1\"></span>indiv<span class=\"_ _0\"></span>iduels pour d\u00e9terminer s<span class=\"_ _0\"></span>i les all\u00e8gements de<span class=\"_ _0\"></span> loyer li\u00e9s \u00e0 <span class=\"_ _50\"> </span>la <span class=\"_ _49\"> </span>pa<span class=\"_ _0\"></span>nd\u00e9mie <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span><span class=\"ls9d\">la<span class=\"_ _0\"></span></span> <span class=\"_ _49\"> </span>COVID-19<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>sont <span class=\"_ _50\"> </span>des<span class=\"_ _0\"></span> modifications <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contrats <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>permet<span class=\"_ _0\"></span> aux <span class=\"_ _2\"></span>locataires <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>omptabiliser <span class=\"_ _2\"></span>ces <span class=\"_ _2\"></span>all\u00e8gements comme <span class=\"_ _2\"></span>s'il ne <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>'agissait <span class=\"_ _2\"></span>pas <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>fications de contrats de location<span class=\"_ _0\"></span><span class=\"fce\">.  </span>La modification apport\u00e9e <span class=\"_ _0\"></span>\u00e0 l'IFRS 16 consiste \u00e0<span class=\"_ _0\"></span> aider <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>pr<span class=\"_ _0\"></span>eneurs <span class=\"_ _15\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>comptab<span class=\"_ _0\"></span>iliser <span class=\"_ _15\"> </span>les<span class=\"_ _0\"></span> all\u00e9gements <span class=\"_ _49\"> </span>de <span class=\"_ _51\"> </span>loyer <span class=\"_ _49\"> </span>directement <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>i\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _49\"> </span>la<span class=\"_ _0\"></span> COVID-19. <span class=\"_ _15\"> </span>Selon <span class=\"_ _57\"> </span>cett<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>modification, <span class=\"_ _15\"> </span>les preneurs <span class=\"_ _48\"> </span>qui <span class=\"_ _47\"> </span>appliquent <span class=\"_ _48\"> </span>l\u2019IFRS <span class=\"_ _48\"> </span>16 <span class=\"_ _47\"> </span>b\u00e9<span class=\"_ _0\"></span>n\u00e9ficient d\u2019une <span class=\"_ _1\"></span>exemption <span class=\"_ _1\"></span>facult<span class=\"_ _0\"></span>ati<span class=\"_ _3\"></span>ve <span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>permetta<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> ne <span class=\"_ _58\"> </span>pas <span class=\"_ _58\"> </span>app<span class=\"_ _0\"></span>liquer <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>ispositions <span class=\"_ _58\"> </span>sur <span class=\"_ _58\"> </span>les<span class=\"_ _0\"></span> modifications <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>contr<span class=\"_ _0\"></span>at <span class=\"_ _52\"> </span>de <span class=\"_ _7\"> </span>loca<span class=\"_ _0\"></span>tion <span class=\"_ _52\"> </span>pour<span class=\"_ _0\"></span> comptabiliser les all\u00e9gements de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>oyer <span class=\"_ _2\"></span>octroy<span class=\"_ _0\"></span>\u00e9s en <span class=\"_ _47\"> </span>cons\u00e9quence <span class=\"_ _48\"> </span>directe <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>COVID<span class=\"_ _0\"></span>-19. <span class=\"_ _47\"> </span>Un preneur <span class=\"_ _75\"> </span>appliquant <span class=\"_ _75\"> </span>c<span class=\"_ _0\"></span>et <span class=\"_ _75\"> </span>amendement comptabilise <span class=\"_ _58\"> </span>tout <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>hangement <span class=\"_ _5b\"> </span>apport\u00e9 <span class=\"_ _58\"> </span>aux<span class=\"_ _0\"></span> paiements <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>loyers <span class=\"_ _27\"></span>en <span class=\"_ _1\"></span>ra<span class=\"_ _0\"></span>ison <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>l\u2019all\u00e8gement<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>loyer c<span class=\"_ _0\"></span>omme <span class=\"_ _0\"></span>il le <span class=\"_ _0\"></span>ferait <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>application <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la pr\u00e9sente <span class=\"_ _26\"> </span>nor<span class=\"_ _0\"></span>me <span class=\"_ _26\"></span>si <span class=\"_ _26\"> </span>ce <span class=\"_ _47\"> </span>changement<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>n\u2019\u00e9tait <span class=\"_ _26\"> </span>pas<span class=\"_ _0\"></span> une <span class=\"_ _26\"></span>modification <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>contra<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>location. <span class=\"_ _26\"> </span>Cette<span class=\"_ _0\"></span> modification <span class=\"_\"> </span>a <span class=\"_\"> </span>prolo<span class=\"_ _0\"></span>ng\u00e9 <span class=\"_\"> </span>l\u2019all\u00e9gement <span class=\"_\"> </span>d\u2019un <span class=\"_ _5\"> </span>an<span class=\"_ _0\"></span> pour c<span class=\"_ _0\"></span>ouvrir <span class=\"_ _0\"></span>les loyers <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>ne r\u00e9<span class=\"_ _0\"></span>duisent qu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span><span class=\"ff43 fs3e fc1c\"> </span>pa<span class=\"ls1\">iements <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>locat<span class=\"_ _0\"></span>ion <span class=\"_ _2\"></span>dus <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>plus <span class=\"_ _2\"></span>tard<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>le <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>ju<span class=\"_ _0\"></span>in </span>2022. L\u2019amendement <span class=\"_ _58\"> </span>s\u2019appliq<span class=\"_ _0\"></span>ue <span class=\"_ _5b\"> </span>aux <span class=\"_ _58\"> </span>p\u00e9rio<span class=\"_ _0\"></span>des <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span> d\u00e9claration annuel<span class=\"_ _0\"></span>les \u00e0 partir du 1er avri<span class=\"_ _0\"></span>l 2021. Cependant, <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>Groupe <span class=\"_ _53\"> </span>n\u2019a <span class=\"_ _46\"> </span>pas <span class=\"_ _5a\"> </span>re\u00e7u <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>e concessions de loy<span class=\"_ _0\"></span>er li\u00e9es \u00e0 la COVID-<span class=\"_ _0\"></span><span class=\"ls96\">19</span>. 1.2.3 <span class=\"_ _23\"> </span>Normes publi\u00e9e<span class=\"_ _3\"></span>s mais pas encore en <span class=\"_ _3\"></span>vigueur Les<span class=\"ls1\"> nouvelles norme<span class=\"_ _3\"></span>s ainsi que les amendements et </span>interpr\u00e9tations <span class=\"_ _47\"> </span>qui <span class=\"_ _26\"> </span>sont <span class=\"_ _47\"> </span>publi\u00e9es, <span class=\"_ _26\"> </span>mais <span class=\"_ _47\"> </span>qui <span class=\"_ _26\"> </span>ne <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ont pas <span class=\"_ _50\"> </span>encore <span class=\"_ _5b\"> </span>entr\u00e9es <span class=\"_ _50\"> </span>en <span class=\"_ _50\"> </span>v<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gueur <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _50\"> </span>date <span class=\"_ _50\"> </span>d<span class=\"ls22\">e </span>publication <span class=\"_ _4\"> </span>des <span class=\"_ _4e\"> </span>\u00e9tats <span class=\"_ _4\"> </span>financiers <span class=\"_ _4e\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4e\"> </span>sont d\u00e9crites <span class=\"_ _4f\"> </span>ci-dessous. <span class=\"_ _4f\"> </span>Le <span class=\"_ _53\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>a <span class=\"_ _4f\"> </span>l\u2019intention d\u2019a<span class=\"ls1\">ppliquer <span class=\"_ _5\"> </span>ces <span class=\"_ _6d\"> </span>normes <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>interpr\u00e9tations, <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>as </span>\u00e9ch\u00e9ant, \u00e0 partir de leur date d\u2019application.  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IFRS <span class=\"_ _1\"></span>17 <span class=\"_ _27\"></span><span class=\"ff37\">Contrats <span class=\"_ _27\"></span>d\u2019ass<span class=\"_ _0\"></span>urance</span><span class=\"ls9e\">, <span class=\"_ _1\"></span></span>en <span class=\"_ _27\"></span>vigueur<span class=\"_ _0\"></span> </span></span>le 1er janvier 2023<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Amendements <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>IAS <span class=\"_\"> </span>1 <span class=\"_\"> </span><span class=\"ff37\">Pr\u00e9sentation <span class=\"_\"> </span>des </span></span></span>passifs en tan<span class=\"_ _3\"></span>t que passifs courants ou <span class=\"_ _3\"></span>non courant<span class=\"ff36\">s</span> <span class=\"_ _50\"> </span><span class=\"ls96\">et <span class=\"_ _50\"> </span></span>p<span class=\"_ _0\"></span>assifs <span class=\"_ _49\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>courants <span class=\"_ _50\"> </span>avec<span class=\"_ _0\"></span> covenants<span class=\"ff36\"> en vig<span class=\"_ _0\"></span>ueur le 1er janvier 202<span class=\"_ _0\"></span>4  </span>\u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Amendments <span class=\"_ _60\"> </span>\u00e0 <span class=\"_ _60\"> </span>IAS<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>8 <span class=\"_ _60\"> </span><span class=\"ff37\">M\u00e9tho<span class=\"_ _0\"></span>des </span></span>comptables, <span class=\"_ _5a\"> </span>changem<span class=\"_ _0\"></span>ents <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u2019estimations comptables <span class=\"_ _50\"> </span>et <span class=\"_ _49\"> </span>err<span class=\"_ _0\"></span>eurs <span class=\"_ _49\"> </span><span class=\"ff36\">\u2013<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>D\u00e9finition <span class=\"_ _50\"> </span>des </span>estimations <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omptables, <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>vigueur <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>er janvier 2023  \u25aa <span class=\"_ _54\"> </span>Modifications <span class=\"_ _5b\"> </span>d\u2019IAS <span class=\"_ _5b\"> </span>1 <span class=\"_ _58\"> </span><span class=\"ff37\">Pr\u00e9sentation <span class=\"_ _5b\"> </span>des<span class=\"_ _0\"></span> </span>Etats <span class=\"_ _2\"></span>Financiers <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>l\u2019\u00e9nonc\u00e9<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>prat<span class=\"_ _0\"></span>iques <span class=\"_ _2c\"></span>e<span class=\"_ _0\"></span>n IFRS <span class=\"_ _7\"> </span>2 <span class=\"_ _7\"> </span>: <span class=\"_ _46\"> </span>Pr\u00e9sentation <span class=\"_ _7\"> </span>des <span class=\"_ _46\"> </span>m\u00e9thodes comptables<span class=\"ff36\">, <span class=\"_ _2\"></span>entr<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _2c\"></span>en <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>igueur <span class=\"_ _2c\"></span>le <span class=\"_ _2\"></span>1er <span class=\"_ _2\"></span>janvi<span class=\"_ _0\"></span>er </span>2023<span class=\"ls1\"> </span>\u25aa <span class=\"_ _54\"> </span>Modifications <span class=\"_ _5a\"> </span>d\u2019IAS <span class=\"_ _46\"> </span>12<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span><span class=\"ff37\">Imp\u00f4ts <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _46\"> </span>le </span>r\u00e9sultat: <span class=\"_ _0\"></span>imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s <span class=\"_ _0\"></span>relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>actifs et <span class=\"_ _60\"> </span>passifs <span class=\"_ _60\"> </span>r\u00e9sultant<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>d'une <span class=\"_ _61\"> </span>m<span class=\"_ _0\"></span>\u00eame transaction<span class=\"ff36 ls9e\">, <span class=\"_ _1\"></span><span class=\"ls1\">entr\u00e9e <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>vigu<span class=\"_ _0\"></span>eur <span class=\"_ _0\"></span>: <span class=\"_ _0\"></span>1er <span class=\"_ _1\"></span>janvier </span></span>2023<span class=\"ls1\"> </span>IFRS 17 Contrats<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>d\u2019ass<span class=\"_ _3\"></span>urance I<span class=\"lscd\">FR</span>S <span class=\"_\"> </span>17 <span class=\"_\"> </span>est <span class=\"_\"> </span>une <span class=\"_\"> </span>no<span class=\"_ _0\"></span>uvelle <span class=\"_\"> </span>norme <span class=\"_\"> </span>comptable<span class=\"_ _0\"></span> pour <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>contr<span class=\"_ _0\"></span>ats <span class=\"_ _5b\"> </span>d\u2019ass<span class=\"_ _0\"></span>urance <span class=\"_ _58\"> </span>couvrant <span class=\"_ _58\"> </span>la comptabilisation <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>l\u2019\u00e9valua<span class=\"_ _0\"></span>tion, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pr\u00e9s<span class=\"_ _0\"></span>entation et l\u2019information, remp<span class=\"_ _0\"></span>la\u00e7ant IFRS 4. <span class=\"_ _0\"></span> Le <span class=\"_ _1\"></span>groupe <span class=\"_ _27\"></span>n\u2019\u00e9met <span class=\"_ _27\"></span>pas <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>contrat <span class=\"_ _27\"></span>d\u2019assurance,<span class=\"_ _0\"></span> les <span class=\"_ _58\"> </span>garanties <span class=\"_ _58\"> </span>fina<span class=\"_ _0\"></span>nci\u00e8res <span class=\"_ _58\"> </span>qui <span class=\"_ _58\"> </span>peuvent <span class=\"_ _58\"> </span>\u00eatr<span class=\"_ _0\"></span>e \u00e9mises <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe s<span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>trait\u00e9es comme <span class=\"_ _0\"></span>des instruments <span class=\"_ _5a\"> </span>financiers <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>onform\u00e9ment <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _53\"> </span>la norme IFRS <span class=\"ls96\">9. </span>Le<span class=\"_ _3\"></span> groupe ne s\u2019attend <span class=\"_ _3\"></span>pas \u00e0 de<span class=\"_ _3\"></span>s impacts sur des \u00e9tats<span class=\"_ _0\"></span> financiers consolid\u00e9s \u00e0 l<span class=\"_ _0\"></span>a date d\u2019application.<span class=\"_ _0\"></span> Amendements \u00e0 I<span class=\"_ _3\"></span>AS 1 classemen<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span> des<span class=\"_ _2\"></span> passifs en tant<span class=\"_ _3\"></span> que passifs courants<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>ou non courants et<span class=\"_ _3\"></span> passifs non couran<span class=\"_ _2\"></span>ts avec covenants Les <span class=\"_\"> </span>modificat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>larifient <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>exig<span class=\"_ _0\"></span>ences <span class=\"_ _6d\"> </span><span class=\"ls96\">de</span> classification <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>pas<span class=\"_ _0\"></span>sifs <span class=\"_ _26\"> </span>comm<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>coura<span class=\"_ _0\"></span>nts <span class=\"_ _26\"> </span>o<span class=\"_ _0\"></span>u non <span class=\"_ _60\"> </span>coura<span class=\"_ _0\"></span>nts. <span class=\"_ _60\"> </span>Plus <span class=\"_ _61\"> </span>pr\u00e9cis\u00e9ment, <span class=\"_ _61\"> </span>les<span class=\"_ _0\"></span> amendements clarif<span class=\"_ _0\"></span>ient : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Qu\u2019entend-on<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>par <span class=\"_ _5a\"> </span>droit <span class=\"_ _5a\"> </span>de <span class=\"_ _5a\"> </span>diff\u00e9rer <span class=\"_ _5a\"> </span>le </span></span>r\u00e8glement <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Qu\u2019un <span class=\"_ _0\"></span>droit de <span class=\"_ _0\"></span>report <span class=\"_ _0\"></span>doit exister <span class=\"_ _0\"></span>\u00e0 l<span class=\"_ _0\"></span>a fin <span class=\"_ _0\"></span>de </span></span>la p\u00e9riode de rep<span class=\"_ _0\"></span>orting \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Cette classification n\u2019est <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>affect\u00e9e par l<span class=\"_ _3\"></span>a </span></span>probabilit\u00e9 <span class=\"_ _0\"></span>qu\u2019une <span class=\"_ _0\"></span>entit\u00e9<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>ercera <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>droit<span class=\"_ _0\"></span> de report  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Ce <span class=\"_ _48\"> </span>dro<span class=\"_ _0\"></span>it <span class=\"_ _48\"> </span>peut <span class=\"_ _55\"> </span>\u00eatre <span class=\"_ _48\"> </span>so<span class=\"_ _0\"></span>umis <span class=\"_ _48\"> </span>au <span class=\"_ _48\"> </span>r<span class=\"_ _0\"></span>espect <span class=\"_ _48\"> </span>de<span class=\"_ _0\"></span> </span></span>covenants <span class=\"_ _48\"> </span>inclus <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>contrat <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>pr\u00eat,<span class=\"_ _0\"></span> mais <span class=\"_ _0\"></span>seules <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>clauses <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>vigueur <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span> ou <span class=\"_ _26\"> </span>avant <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>fin <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>p\u00e9riode <span class=\"_ _47\"> </span>comparative<span class=\"_ _0\"></span> pourraient <span class=\"_ _7\"> </span>avoir <span class=\"_ _46\"> </span>une <span class=\"_ _7\"> </span>incidence <span class=\"_ _7\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _7\"> </span>la classification \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Que <span class=\"_ _1\"></span>si <span class=\"_ _27\"></span>un <span class=\"_ _1\"></span>d\u00e9riv\u00e9 <span class=\"_ _27\"></span>incorpor\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>un <span class=\"_ _26\"></span>passif </span></span>convertible <span class=\"_ _27\"></span>est <span class=\"_ _27\"></span>lui-<span class=\"_ _0\"></span>m\u00eame <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>instrume<span class=\"_ _0\"></span>nt <span class=\"_ _1\"></span>de capitaux propres<span class=\"_ _0\"></span><span class=\"ls9e\">, </span>les cond<span class=\"_ _0\"></span>itions d\u2019un passif<span class=\"_ _0\"></span> n\u2019auraient pas d\u2019inc<span class=\"_ _0\"></span>idence  Les <span class=\"_ _5b\"> </span>modifications <span class=\"_ _5b\"> </span>entrent <span class=\"_ _5b\"> </span>en <span class=\"_ _5b\"> </span>vigueur <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>les p\u00e9riodes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>reporting <span class=\"_ _0\"></span>annuelles <span class=\"_ _0\"></span>ouve<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>tes <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mpter du <span class=\"_ _27\"></span><span class=\"ls1\">1er <span class=\"_ _27\"></span>janvier <span class=\"_ _27\"> </span>2<span class=\"_ _0\"></span>024 <span class=\"_ _27\"></span>ou <span class=\"_ _27\"> </span>apr\u00e8s <span class=\"_ _27\"> </span>ce<span class=\"_ _0\"></span>tte <span class=\"_ _1\"></span>date<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ivent </span>\u00eatre <span class=\"_ _7\"> </span>appliqu\u00e9es <span class=\"_ _7\"> </span>r\u00e9trospectivement. <span class=\"_ _7\"> </span>La <span class=\"_ _7\"> </span>pratique actuelle <span class=\"_ _59\"> </span>du <span class=\"_ _71\"> </span>groupe <span class=\"_ _59\"> </span>\u00e9tant <span class=\"_ _71\"> </span>con<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>orme <span class=\"_ _71\"> </span>aux amendements, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>n\u2019anticipe <span class=\"_ _1\"></span>aucun <span class=\"_ _1\"></span>effet <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ur ses \u00e9tats financiers consolid\u00e9s. Amendements \u00e0 <span class=\"_ _3\"></span>IAS 8 M\u00e9thodes<span class=\"_ _2\"></span> comptables, chan<span class=\"_ _3\"></span>gements dans les<span class=\"_ _2\"></span> estimations co<span class=\"_ _3\"></span>mptables et<span class=\"_ _3\"></span> erreurs<span class=\"ff3a\"> </span>\u2013 D\u00e9finition des es<span class=\"_ _3\"></span>timations comp<span class=\"_ _2\"></span>tables L\u2019IASB <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>publi\u00e9 <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>amen<span class=\"_ _0\"></span>dements <span class=\"_ _26\"> </span>apport\u00e9s <span class=\"_ _47\"> </span><span class=\"lsa0\">\u00e0 </span>IAS <span class=\"_ _58\"> </span>8, <span class=\"_ _5b\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _5b\"> </span>lesquel<span class=\"_ _0\"></span>les <span class=\"_ _5b\"> </span>il <span class=\"_ _58\"> </span>a <span class=\"_ _52\"> </span>introduit <span class=\"_ _58\"> </span>une d\u00e9finition <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>\u2019 <span class=\"_ _58\"> </span>\u00ab<span class=\"_ _0\"></span> estimation <span class=\"_ _52\"> </span>comptable<span class=\"_ _0\"></span> \u00bb. <span class=\"_ _52\"> </span>Les<span class=\"_ _0\"></span> amendements <span class=\"_ _26\"> </span>clarifient <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>distinctio<span class=\"_ _0\"></span>n <span class=\"_ _27\"></span>entre <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> changements dans l<span class=\"_ _3\"></span>es estimations <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptables<span class=\"_ _0\"></span><span class=\"ls9c\">, </span>les <span class=\"_ _69\"> </span>ch<span class=\"_ _0\"></span>angements <span class=\"_ _69\"> </span>dan<span class=\"_ _0\"></span>s <span class=\"_ _69\"> </span>les <span class=\"_ _5d\"> </span>m\u00e9thodes<span class=\"_ _0\"></span> comptables <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>correc<span class=\"_ _0\"></span>tion <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>erreurs<span class=\"_ _0\"></span>. <span class=\"_\"> </span>En<span class=\"_ _0\"></span> outre, <span class=\"_ _4e\"> </span>ils <span class=\"_ _4e\"> </span>clarifient <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>f<span class=\"_ _0\"></span>a\u00e7on <span class=\"_ _6d\"> </span>dont <span class=\"_ _4\"> </span>les <span class=\"_ _6d\"> </span>entit\u00e9s<span class=\"_ _0\"></span> utilisent <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>techniques <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mesure <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _3\"></span>entr\u00e9es<span class=\"_ _0\"></span> pour \u00e9laborer des es<span class=\"_ _0\"></span>timations comptabl<span class=\"_ _0\"></span>es. Les <span class=\"_ _1\"></span>amendem<span class=\"_ _0\"></span>ents <span class=\"_ _1\"></span>entrent <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vigue<span class=\"_ _0\"></span>ur <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>les p\u00e9riodes <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>porting <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nnuelle <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>en\u00e7ant <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> 1er <span class=\"_ _58\"> </span>janvier <span class=\"_ _52\"> </span>2023 <span class=\"_ _58\"> </span>ou <span class=\"_ _52\"> </span>apr\u00e8s <span class=\"_ _52\"> </span>cette <span class=\"_ _58\"> </span>date <span class=\"_ _52\"> </span>et s\u2019appliquent <span class=\"_ _4e\"> </span>aux <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>hangements <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>m\u00e9thodes<span class=\"_ _0\"></span> comptables et <span class=\"_ _2\"></span>aux changements de <span class=\"_ _2\"></span>l\u2019estimat<span class=\"_ _0\"></span>io<span class=\"lsa0\">n </span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>comptabilit\u00e9 qui <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>produise<span class=\"_ _0\"></span>nt <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _2\"></span>de cette p\u00e9riode ou a<span class=\"_ _0\"></span>pr\u00e8s cette p\u00e9riode. <span class=\"_ _0\"></span> Les <span class=\"_ _48\"> </span>modifications <span class=\"_ _48\"> </span>ne <span class=\"_ _48\"> </span>devraient <span class=\"_ _48\"> </span>pas <span class=\"_ _48\"> </span>avoir <span class=\"_ _48\"> </span>d\u2019impact significatif <span class=\"_ _50\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _50\"> </span>le <span class=\"_ _50\"> </span>Groupe, <span class=\"_ _5b\"> </span>car <span class=\"_ _50\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>larif<span class=\"_ _3\"></span>ications confirment les pratiques actuelles du Groupe. Amendement d\u2019<span class=\"_ _3\"></span>IAS 1 et <span class=\"_ _3\"></span>l\u2019\u00e9nonc\u00e9 de pratiques en IFRS<span class=\"_ _3\"></span>2 : Pr\u00e9sentation des<span class=\"_ _2\"></span> m\u00e9thodes comp<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ables<span class=\"_ _3\"></span> L\u2019IASB <span class=\"_ _26\"> </span>fournit <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>ndications<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>exemples <span class=\"_ _27\"></span>sur l\u2019application <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la mat\u00e9rialit\u00e9 <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>\u00e0 la<span class=\"_ _0\"></span> pr\u00e9sentation des m\u00e9thodes <span class=\"_ _2\"></span>comptables. Les <span class=\"_ _3\"></span>amendements visent<span class=\"_ _3\"></span> \u00e0 <span class=\"_ _0\"></span>ai<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>er <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>entit\u00e9s <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>fournir <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>informations <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>les m\u00e9thodes <span class=\"_ _58\"> </span>comptables <span class=\"_ _58\"> </span>qui <span class=\"_ _58\"> </span>sont <span class=\"_ _58\"> </span>plus <span class=\"_ _58\"> </span>utiles <span class=\"_ _58\"> </span>en rempla\u00e7ant <span class=\"_ _48\"> </span>l\u2019obligation <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>pr\u00e9senter <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>m\u00e9thodes comptables <span class=\"_ _5b\"> </span>\u00ab <span class=\"_ _5b\"> </span>principales <span class=\"_ _50\"> </span>\u00bb <span class=\"_ _5b\"> </span>par <span class=\"_ _5b\"> </span>l\u2019obligation <span class=\"_ _5b\"> </span>de pr\u00e9senter l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>m\u00e9thodes <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ompt<span class=\"_ _3\"></span>ables \u00ab <span class=\"_ _2\"></span>significatives <span class=\"_ _2\"></span>\u00bb et <span class=\"_\"> </span>en <span class=\"_ _48\"> </span>ajoutant <span class=\"_\"> </span>D<span class=\"_ _3\"></span>es <span class=\"_\"> </span>clarifications <span class=\"_ _48\"> </span>et <span class=\"_\"> </span>des <span class=\"_ _48\"> </span>exemples illustratifs <span class=\"_ _48\"> </span>sont <span class=\"_ _48\"> </span>ajout\u00e9s <span class=\"_ _47\"> </span>dans <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>guide <span class=\"_ _47\"> </span>d\u2019application pour <span class=\"_ _27\"> </span>faciliter <span class=\"_ _26\"> </span>l\u2019application <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>concept <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>mat\u00e9rialit\u00e9 lors <span class=\"_ _46\"> </span>de <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>formulation <span class=\"_ _46\"> </span>de <span class=\"_ _46\"> </span>jugements <span class=\"_ _46\"> </span>sur <span class=\"_ _46\"> </span>la pr\u00e9sentation de m\u00e9thodes comptables. Les <span class=\"_ _1\"></span>modifications <span class=\"_ _0\"></span>d\u2019IAS <span class=\"_ _0\"></span>1 <span class=\"_ _1\"></span>entreront <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vigueur <span class=\"_ _0\"></span>pour les <span class=\"_ _0\"></span>exercices <span class=\"_ _0\"></span>ouverts \u00e0 <span class=\"_ _1\"></span>compter du <span class=\"_ _0\"></span>1er <span class=\"_ _0\"></span>janvier <span class=\"_ _0\"></span>2023 avec la possibilit\u00e9 d'une application anticip\u00e9e. Le <span class=\"_ _51\"> </span>groupe <span class=\"_ _4\"> </span>\u00e9value <span class=\"_ _51\"> </span>actuellement <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>impact <span class=\"_ _51\"> </span>de <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s modifications <span class=\"_ _27\"></span>sur <span class=\"_ _27\"> </span>les <span class=\"_ _27\"> </span>\u00e9ta<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s <span class=\"_ _27\"> </span>financiers <span class=\"_ _27\"></span>consolid\u00e9s <span class=\"_ _27\"> </span>du Groupe. Amendement <span class=\"lsc6\">\u00e0 </span>IAS 12<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Imp\u00f4t d<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ff\u00e9r\u00e9<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>li\u00e9 aux actifs et pass<span class=\"_ _3\"></span>ifs d\u00e9coulant<span class=\"_ _3\"></span> d\u2019une seule transaction<span class=\"_ _3\"></span> En <span class=\"_\"> </span>Mai <span class=\"_ _5\"> </span>2021, <span class=\"_\"> </span>l\u2019IASB <span class=\"_ _5\"> </span>a <span class=\"_\"> </span>publi\u00e9 <span class=\"_\"> </span>des <span class=\"_\"> </span>a<span class=\"_ _0\"></span>mend<span class=\"_ _3\"></span>ements d\u2019IAS 12, qui restreignent la port\u00e9e d<span class=\"_ _0\"></span>e l\u2019exception de comptabilisation initiale en vertu d<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>IAS 12 <span class=\"_ _0\"></span>I<span class=\"_ _3\"></span>mp\u00f4ts sur le <span class=\"_ _27\"></span>R\u00e9sultat, <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>sorte <span class=\"_ _27\"></span>qu\u2019elle <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>s\u2019applique <span class=\"_ _27\"></span>plus <span class=\"_ _27\"></span>aux op\u00e9rations <span class=\"_ _5b\"> </span>qui <span class=\"_ _5b\"> </span>donnent <span class=\"_ _5b\"> </span>lieu <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>diff\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ences temporaires \u00e0 la fois imposables et d\u00e9ductibles. Les <span class=\"_ _5\"> </span>amendements <span class=\"_ _5\"> </span>entreront <span class=\"_ _5\"> </span>en <span class=\"_ _6d\"> </span>vigueur <span class=\"_ _5\"> </span>pour <span class=\"_ _5\"> </span>les exercices ouverts <span class=\"_ _2\"></span>\u00e0 compter <span class=\"_ _3\"></span>du 1e <span class=\"_ _2\"></span>janvie<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>2023 avec la <span class=\"_ _4f\"> </span>possibilit\u00e9 <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>'une <span class=\"_ _4f\"> </span>application <span class=\"_ _4f\"> </span>anticip\u00e9. <span class=\"_ _4f\"> </span>Les modifications <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>appliquent <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>rospectivement <span class=\"_ _53\"> </span>aux transactions <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>lieu <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>d\u00e9but <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>apr\u00e8s <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d\u00e9but de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>premi\u00e8re <span class=\"_ _1\"></span>p\u00e9riode <span class=\"_ _1\"></span>comparative <span class=\"_ _1\"></span>pr\u00e9sent\u00e9e. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>De plus, <span class=\"_ _27\"> </span>au <span class=\"_ _27\"> </span>d\u00e9<span class=\"_ _0\"></span>but <span class=\"_ _1\"></span>de <span class=\"_ _27\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>emi\u00e8re <span class=\"_ _27\"></span>p\u00e9riode <span class=\"_ _27\"> </span>comparative pr\u00e9sent\u00e9e, <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>l\u2019actif <span class=\"_ _1\"></span>d\u2019imp\u00f4t <span class=\"_ _1\"></span>diff\u00e9r\u00e9 <span class=\"_ _0\"></span>(\u00e0 <span class=\"_ _1\"></span>condition <span class=\"_ _1\"></span>que le b\u00e9n\u00e9fice <span class=\"_ _0\"></span>imposable disponible soit suffi<span class=\"_ _0\"></span>sant) et u<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> passif <span class=\"_ _5b\"> </span>d\u2019imp\u00f4t <span class=\"_ _50\"> </span>diff\u00e9r\u00e9 <span class=\"_ _5b\"> </span>devraient <span class=\"_ _5b\"> </span>\u00e9galement <span class=\"_ _50\"> </span>\u00eatre<span class=\"_ _0\"></span> comptabilis\u00e9 p<span class=\"_ _0\"></span>our toutes les <span class=\"_ _0\"></span>diff\u00e9rences temporaires d\u00e9ductibles <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>imposables <span class=\"_ _4e\"> </span>li\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>aux <span class=\"_ _4e\"> </span>contrats <span class=\"_ _4e\"> </span>de location <span class=\"_ _57\"> </span>fi<span class=\"_ _0\"></span>nancement <span class=\"_ _57\"> </span>et <span class=\"_ _57\"> </span>aux <span class=\"_ _15\"> </span>obligations <span class=\"_ _57\"> </span>d<span class=\"_ _0\"></span>e d\u00e9mant\u00e8lement. 1.3. <span class=\"_ _8d\"> </span>BASE DE CONSOLIDATION La soci\u00e9t\u00e9 m\u00e8re e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> toutes ses fili<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>les contr\u00f4l\u00e9es sont incluses dans la consolidation. 1.3.1 <span class=\"_ _23\"> </span>Filiales Les actifs <span class=\"_ _3\"></span>et passifs, les <span class=\"_ _2\"></span>droi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s et en<span class=\"_ _3\"></span>gagements, ainsi que <span class=\"_ _0\"></span>les produits <span class=\"_ _0\"></span>et charges d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>la soci\u00e9t\u00e9 <span class=\"_ _0\"></span>m\u00e8re et <span class=\"_ _0\"></span>de ses <span class=\"_\"> </span>filiales <span class=\"_\"> </span>contr\u00f4l\u00e9es <span class=\"_\"> </span>sont <span class=\"_\"> </span>consolid\u00e9es <span class=\"_\"> </span>dans <span class=\"_\"> </span>son int\u00e9gralit\u00e9.  Le <span class=\"_ _0\"></span>Groupe<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>contr\u00f4le une entit\u00e9 l<span class=\"_ _0\"></span>orsque le Groupe <span class=\"_ _0\"></span>est expos\u00e9 <span class=\"_ _4\"> </span>\u00e0, <span class=\"_ _51\"> </span>ou <span class=\"_ _4\"> </span>a <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>dro<span class=\"_ _0\"></span>its<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00e0, <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>re<span class=\"_ _0\"></span>ndem<span class=\"_ _3\"></span>ents variables <span class=\"_\"> </span>de <span class=\"_\"> </span>sa <span class=\"_\"> </span>participation <span class=\"_\"> </span>avec<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>l\u2019e<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tit\u00e9 <span class=\"_\"> </span>et <span class=\"_\"> </span>a <span class=\"_\"> </span>la capacit\u00e9 <span class=\"_ _4e\"> </span>d\u2019affecter <span class=\"_ _4e\"> </span>ces <span class=\"_ _6d\"> </span>ren<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>ements <span class=\"_ _4e\"> </span>gr\u00e2ce <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>son pouvoir <span class=\"_ _6d\"> </span>sur <span class=\"_ _4e\"> </span>l\u2019entit\u00e9. <span class=\"_ _6d\"> </span>Les <span class=\"_ _4e\"> </span>filiales <span class=\"_ _6d\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _5\"> </span>enti\u00e8rement consolid\u00e9es <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ompter <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>date <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>laquelle <span class=\"_ _4e\"> </span>le contr\u00f4le <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>transf\u00e9r\u00e9 <span class=\"_ _7\"> </span>au <span class=\"_ _52\"> </span>Grou<span class=\"_ _0\"></span>pe. <span class=\"_ _7\"> </span>Elles <span class=\"_ _7\"> </span>sont d\u00e9consolid\u00e9es <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>partir <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>te <span class=\"_ _4e\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>laquelle <span class=\"_ _4\"> </span>le contr\u00f4le cesse. Les <span class=\"_ _1\"></span>pertes <span class=\"_ _0\"></span>non <span class=\"_ _1\"></span>r\u00e9alis\u00e9es <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>\u00e9galement <span class=\"_ _0\"></span>\u00e9lim<span class=\"_ _0\"></span>in\u00e9es, sauf <span class=\"_ _5b\"> </span>si <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>transaction <span class=\"_ _5b\"> </span>fournit <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>reuve<span class=\"_ _3\"></span> <span class=\"_ _5b\"> </span>d'une d\u00e9pr\u00e9ciation <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>l'actif <span class=\"_ _5b\"> </span>transf\u00e9r\u00e9. <span class=\"_ _5b\"> </span>Les <span class=\"_ _5b\"> </span>m\u00e9<span class=\"_ _0\"></span>thode<span class=\"_ _3\"></span>s comptables <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>ont <span class=\"_ _3\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>modifi\u00e9es <span class=\"_ _2\"></span>lorsque <span class=\"_ _2\"></span>cela s'est <span class=\"_ _48\"> </span>av\u00e9r\u00e9 <span class=\"_ _48\"> </span>n\u00e9cessaire <span class=\"_ _48\"> </span>pour <span class=\"_ _48\"> </span>assurer <span class=\"_\"> </span>la <span class=\"_ _47\"> </span>coh\u00e9rence avec les m\u00e9thodes adopt\u00e9es par le Groupe. Les <span class=\"_ _5c\"> </span>traitements <span class=\"_ _23\"> </span>suivants <span class=\"_ _23\"> </span>sont <span class=\"_ _5c\"> </span>op\u00e9r\u00e9s <span class=\"_ _23\"> </span>en consolidation:  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>comptable <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>participation <span class=\"_ _27\"></span>de </span></span>la <span class=\"_ _27\"></span>Soci\u00e9t\u00e9 <span class=\"_ _27\"></span>m<span class=\"_ _0\"></span>\u00e8re <span class=\"_ _1\"></span>da<span class=\"_ _0\"></span>ns <span class=\"_ _27\"></span>chacune <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>fi<span class=\"_ _0\"></span>liales ainsi que la p<span class=\"_ _0\"></span>art des capitaux<span class=\"_ _0\"></span> propres de la Soci\u00e9t\u00e9 <span class=\"_ _2\"></span>m\u00e8re <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _2c\"></span>chacune <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>sont \u00e9limin\u00e9s ;  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _46\"> </span>participations <span class=\"_ _46\"> </span>ne <span class=\"_ _46\"> </span>donnant <span class=\"_ _46\"> </span>pas <span class=\"_ _46\"> </span>le<span class=\"_ _0\"></span> </span></span>contr\u00f4le <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_\"> </span>les <span class=\"_ _6d\"> </span>actifs <span class=\"_ _6d\"> </span>n<span class=\"_ _0\"></span>ets <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>filiales consolid\u00e9es <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>identifi\u00e9es <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>pr<span class=\"_ _0\"></span>\u00e9sent\u00e9es s\u00e9par\u00e9ment <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>la <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>ituation <span class=\"_ _51\"> </span>fi<span class=\"_ _0\"></span>nanci\u00e8re consolid\u00e9e <span class=\"_ _3\"></span>sous <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rubrique<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00ab <span class=\"_ _2\"></span>Partic<span class=\"_ _0\"></span>ipations ne <span class=\"_ _1\"></span>donnant <span class=\"_ _1\"></span>pas <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>contr\u00f4le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00bb <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitaux propres.  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _1\"></span>part <span class=\"_ _1\"></span>du <span class=\"_ _27\"></span>r\u00e9sultat <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>filiales <span class=\"_ _1\"></span>consolid\u00e9<span class=\"_ _0\"></span>es </span></span>selon <span class=\"_ _48\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>m\u00e9thode <span class=\"_ _55\"> </span>d\u2019int\u00e9gration <span class=\"_ _55\"> </span>globale <span class=\"_ _55\"> </span>et imputable <span class=\"_ _4e\"> </span>a<span class=\"_ _0\"></span>ux <span class=\"_ _4e\"> </span>actions<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>d\u00e9<span class=\"_ _0\"></span>tenues <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>les entit\u00e9s <span class=\"_ _6f\"> </span>en <span class=\"_ _23\"> </span>dehors <span class=\"_ _6f\"> </span>du <span class=\"_ _23\"> </span>Groupe <span class=\"_ _6f\"> </span>es<span class=\"_ _0\"></span>t repr\u00e9sent\u00e9e <span class=\"_ _4\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>compte <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>r\u00e9sultat consolid\u00e9 <span class=\"_ _58\"> </span>sous <span class=\"_ _52\"> </span>la <span class=\"_ _58\"> </span>ru<span class=\"_ _0\"></span>brique <span class=\"_ _58\"> </span>\u00ab <span class=\"_ _58\"> </span>R\u00e9sultat<span class=\"_ _0\"></span> attribuable <span class=\"_\"> </span>aux <span class=\"_\"> </span>participatio<span class=\"_ _0\"></span>ns <span class=\"_\"> </span>ne <span class=\"_\"> </span>donnant<span class=\"_ _0\"></span> pas le contr\u00f4le \u00bb ; <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _50\"> </span>soldes <span class=\"_ _50\"> </span>et <span class=\"_ _50\"> </span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _50\"> </span>internes <span class=\"_ _50\"> </span>du </span></span>Groupe <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>plus-v<span class=\"_ _0\"></span>alues <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>moins-values<span class=\"_ _0\"></span> non r\u00e9<span class=\"_ _0\"></span>alis\u00e9es sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>transactions <span class=\"_ _0\"></span>entre les<span class=\"_ _0\"></span> soci\u00e9t\u00e9s <span class=\"_ _53\"> </span>du <span class=\"_ _5a\"> </span>Groupe <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _5a\"> </span>enti\u00e8remen<span class=\"_ _0\"></span>t \u00e9limin\u00e9es.  Les <span class=\"_ _5\"> </span>\u00e9tats <span class=\"_\"> </span>financiers <span class=\"_ _5\"> </span>consolid\u00e9s <span class=\"_\"> </span>so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>pr\u00e9par\u00e9s <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> moyen <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>r\u00e8gles <span class=\"_ _1\"></span>comptables <span class=\"_ _1\"></span>uniformes <span class=\"_ _1\"></span>applicables aux <span class=\"_ _6d\"> </span>transactions <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>m\u00eam<span class=\"_ _0\"></span>e <span class=\"_\"> </span>n<span class=\"_ _0\"></span>ature <span class=\"_ _5\"> </span>et <span class=\"_ _5\"> </span>aux <span class=\"_ _6d\"> </span>autres \u00e9v\u00e9nements dans des circonstances similaires. &gt;&gt; En savoir plus sur les filiales dans Note 5.1<span class=\"ff36 fcd\"> </span>1.3.2 <span class=\"_ _23\"> </span>Entreprise asso<span class=\"_ _3\"></span>ci\u00e9es Une <span class=\"_ _26\"> </span>entreprise <span class=\"_ _26\"> </span>associ\u00e9e <span class=\"_ _26\"> </span>est <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>entit\u00e9 <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>sein <span class=\"_ _26\"> </span>de laquelle <span class=\"_ _6f\"> </span>l\u2019investisseur <span class=\"_ _6f\"> </span>exerce <span class=\"_ _6f\"> </span>une <span class=\"_ _6f\"> </span>in<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>luence significative, <span class=\"_ _6d\"> </span>mais <span class=\"_ _6d\"> </span>qui <span class=\"_ _4e\"> </span>n\u2019est <span class=\"_ _6d\"> </span>ni <span class=\"_ _6d\"> </span>une <span class=\"_ _4e\"> </span>filiale <span class=\"_ _6d\"> </span>ni <span class=\"_ _6d\"> </span>une coentreprise <span class=\"_ _6e\"> </span>(cf.sous-s<span class=\"_ _0\"></span>ecti<span class=\"_ _3\"></span>on <span class=\"_ _6e\"> </span>s<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ivante) <span class=\"_ _6e\"> </span>de l\u2019investisseur. L\u2019influence significative est l<span class=\"_ _0\"></span>a capacit\u00e9 \u00e0 <span class=\"_ _5a\"> </span>prendre <span class=\"_ _5a\"> </span>part <span class=\"_ _5a\"> </span>aux <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>cisions <span class=\"_ _5a\"> </span>financi\u00e8res <span class=\"_ _5a\"> </span>et op\u00e9rationnelles <span class=\"_ _69\"> </span>de <span class=\"_ _69\"> </span>l\u2019entit\u00e9 <span class=\"_ _69\"> </span>b\u00e9n\u00e9ficiaire <span class=\"_ _69\"> </span>de l\u2019investissement, <span class=\"_ _48\"> </span>mais <span class=\"_\"> </span>non<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>con<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>\u00f4ler <span class=\"_ _48\"> </span>ces <span class=\"_\"> </span>r\u00e8g<span class=\"_ _3\"></span>les. Cette <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apacit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>pr\u00e9sum\u00e9e <span class=\"_ _1\"></span>comme <span class=\"_ _0\"></span>\u00e9tant <span class=\"_ _1\"></span>effective lorsque <span class=\"_ _0\"></span> l\u2019investisseur <span class=\"_ _0\"></span>d\u00e9tient au <span class=\"_ _0\"></span>minimum 20 <span class=\"_ _0\"></span>% des droits de <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>te de <span class=\"_ _2\"></span>l\u2019en<span class=\"_ _0\"></span>tit\u00e9 <span class=\"_ _2\"></span>b<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>n\u00e9ficiaire et <span class=\"_ _2\"></span>est pr\u00e9sum\u00e9e inexistante <span class=\"_ _1\"></span>lorsque <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>parts <span class=\"_ _1\"></span>d\u00e9tenues <span class=\"_ _27\"></span>repr\u00e9sentent moins <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>%. <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>supposition <span class=\"_ _1\"></span>peut <span class=\"_ _0\"></span>\u00ea<span class=\"_ _0\"></span>tre <span class=\"_ _1\"></span>r\u00e9fut\u00e9e<span class=\"_ _3\"></span> s\u2019il existe des preuves \u00e9videntes du contraire.  Toutes <span class=\"_ _7a\"> </span>les <span class=\"_ _70\"> </span>entreprises <span class=\"_ _70\"> </span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>soci\u00e9es <span class=\"_ _7a\"> </span>sont comptabilis\u00e9es <span class=\"_ _6d\"> </span>selon <span class=\"_ _6d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>m\u00e9thode <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>la <span class=\"_ _4e\"> </span>mise <span class=\"_ _6d\"> </span>en \u00e9quivalence <span class=\"_ _46\"> </span>: <span class=\"_ _46\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _46\"> </span>participations <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _46\"> </span>incluses s\u00e9par\u00e9ment <span class=\"_ _26\"> </span>dans <span class=\"_ _27\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>situation <span class=\"_ _26\"> </span>financi\u00e8re <span class=\"_ _26\"> </span>consolid\u00e9e (sous <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ubrique <span class=\"_ _0\"></span>\u00ab Soci\u00e9t\u00e9s <span class=\"_ _0\"></span>mise <span class=\"_ _0\"></span>en \u00e9q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ivalence <span class=\"_ _0\"></span>\u00bb) \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cl\u00f4ture <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _0\"></span>correspondant \u00e0 <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _5\"> </span>d\u00e9tenue <span class=\"_ _5\"> </span>dans <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ca<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>itaux <span class=\"_ _6d\"> </span>propres <span class=\"_ _6d\"> </span>de l\u2019entreprise <span class=\"_ _49\"> </span>associ\u00e9e <span class=\"_ _50\"> </span>(retrait\u00e9s <span class=\"_ _49\"> </span>selon <span class=\"_ _49\"> </span>les <span class=\"_ _50\"> </span>IFRS), r\u00e9sultat <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l\u2019exercice <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>nclus. <span class=\"_ _1\"></span>Les <span class=\"_ _26\"> </span>dividendes <span class=\"_ _27\"></span>vers\u00e9s par <span class=\"_ _2\"></span>l\u2019entit\u00e9 <span class=\"_ _2\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _2\"></span>diminuent <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valeu<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>comptable de l\u2019investissement. La <span class=\"_ _4e\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _6d\"> </span>des <span class=\"_ _4\"> </span>r\u00e9sultats <span class=\"_ _4e\"> </span>des <span class=\"_ _4e\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es imputable au <span class=\"_ _2\"></span>Groupe est inclu<span class=\"_ _3\"></span>se s\u00e9par\u00e9ment <span class=\"_ _2\"></span>dans le compte <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>r\u00e9sultat <span class=\"_ _5\"> </span>consolid\u00e9 <span class=\"_ _5\"> </span>sous <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>rub<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ique <span class=\"_ _5\"> </span>\u00ab Quote-part <span class=\"_ _4e\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _6d\"> </span>b\u00e9n\u00e9fice/(perte) <span class=\"_ _4e\"> </span>des <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>oci<span class=\"_ _3\"></span>\u00e9t\u00e9s mises en \u00e9quivalence \u00bb. Les <span class=\"_ _26\"> </span>p<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>fits <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes <span class=\"_ _47\"> </span>r\u00e9sultant <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>transactions entre <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>investisseur <span class=\"_ _0\"></span>(ou <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> filiales <span class=\"_ _0\"></span>consolid\u00e9es) <span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> des <span class=\"_ _60\"> </span>entreprises <span class=\"_ _60\"> </span>associ\u00e9es <span class=\"_ _56\"> </span>sont <span class=\"_ _60\"> </span>\u00e9limin\u00e9s proportionnellement <span class=\"_ _56\"> </span>\u00e0 <span class=\"_ _56\"> </span>la <span class=\"_ _56\"> </span>participation <span class=\"_ _56\"> </span>de l\u2019investisseur dans l\u2019entreprise associ\u00e9e. &gt;&gt; En savoir plus sur les associ\u00e9s dans Note <span class=\"_ _0\"></span>5.<span class=\"_ _3\"></span>2<span class=\"ff36 fcd\"> </span>1.3.3 <span class=\"_ _23\"> </span>Entit\u00e9s contr\u00f4l\u00e9e<span class=\"_ _3\"></span>s  conjointemen<span class=\"_ _3\"></span>t Comme <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>entreprises <span class=\"_ _0\"></span>associ\u00e9es, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m\u00e9thode de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>se <span class=\"_ _6d\"> </span>en <span class=\"_ _4e\"> </span>\u00e9quivalence <span class=\"_ _6d\"> </span>est <span class=\"_ _6d\"> </span>utilis\u00e9e <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _6d\"> </span>les accords <span class=\"_ _0\"></span>de coentreprise du <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>qui sont c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ass\u00e9s comme des Joint ventures.   &gt;&gt; <span class=\"_ _0\"></span>En savoir <span class=\"_ _0\"></span>plus s<span class=\"_ _0\"></span>ur les c<span class=\"_ _0\"></span>oentreprises <span class=\"_ _0\"></span>dans la <span class=\"_ _0\"></span>note 5.2<span class=\"ff36 fcd\"> </span>1.3.4 <span class=\"_ _23\"> </span>Regroupement d\u2019entreprises et<span class=\"_ _3\"></span> traitement d<span class=\"lsbc\">es</span> goodwill ou d<span class=\"ls41\">es</span> goodwill n\u00e9gatifs  Les <span class=\"_ _5c\"> </span>regroupements <span class=\"_ _5c\"> </span>d\u2019entreprises <span class=\"_ _23\"> </span>sont <span class=\"_ _5c\"> </span>une transaction <span class=\"_ _27\"> </span>ou <span class=\"_ _26\"> </span>un <span class=\"_ _27\"> </span>au<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>\u00e9v<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>nement <span class=\"_ _27\"> </span>dans <span class=\"_ _26\"> </span>lequel <span class=\"_ _27\"> </span>un acqu\u00e9reur <span class=\"_ _27\"></span>obtient <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontr\u00f4le <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>ou <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>plusieurs entreprises. <span class=\"_ _46\"> </span>Une <span class=\"_ _5a\"> </span>entreprise <span class=\"_ _46\"> </span>est <span class=\"_ _46\"> </span>un <span class=\"_ _46\"> </span>ensemble d\u2019activit\u00e9s <span class=\"_ _5b\"> </span>et <span class=\"_ _5b\"> </span>d\u2019actifs <span class=\"_ _5b\"> </span>mis <span class=\"_ _5b\"> </span>en <span class=\"_ _5b\"> </span>oeuvre <span class=\"_ _5b\"> </span>et <span class=\"_ _5b\"> </span>g\u00e9r\u00e9s ensemble afi<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de fournir un <span class=\"_ _0\"></span>rendement<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ou tout autre avantage <span class=\"_ _2\"></span>\u00e9conomique <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>es <span class=\"_ _2c\"></span>investisseurs. <span class=\"_ _2\"></span>Dans <span class=\"_ _2\"></span>tous les <span class=\"_ _66\"> </span>regroupements <span class=\"_ _66\"> </span>d\u2019entreprises, <span class=\"_ _66\"> </span>une <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span>ntit\u00e9 (l\u2019acqu\u00e9reur) prend durablem<span class=\"_ _3\"></span>ent le contr\u00f4le d<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>une <span class=\"_ _3\"></span>ou de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>entit\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>entreprises <span class=\"_ _0\"></span>(la<span class=\"_ _0\"></span> ou<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>entit\u00e9s acquises). Tous <span class=\"_ _26\"> </span>les <span class=\"_ _27\"> </span>re<span class=\"_ _0\"></span>gr<span class=\"_ _3\"></span>oupements <span class=\"_ _26\"> </span>d\u2019entreprises <span class=\"_ _26\"> </span>(acquisitions d\u2019e<span class=\"ls1\">ntreprises) <span class=\"_ _48\"> </span>survenus <span class=\"_\"> </span>apr\u00e8s <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>1er <span class=\"_\"> </span>janv<span class=\"_ _3\"></span>ier <span class=\"_\"> </span>2004 </span>sont <span class=\"_ _0\"></span>comptabilis\u00e9s <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>la m\u00e9thode <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acquisition (\u00ab <span class=\"_ _26\"> </span>Purchase <span class=\"_ _26\"> </span>Method <span class=\"_ _26\"> </span>\u00bb).<span class=\"_ _0\"></span><span class=\"lsce\">  </span>L\u2019acqu\u00e9reur <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>\u00e9term<span class=\"_ _3\"></span>ine <span class=\"_ _26\"> </span>le co\u00fbt <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>regroupement <span class=\"_ _5b\"> </span>d\u2019entreprises <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>date d\u2019acquisition <span class=\"_ _0\"></span>(la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>laquelle <span class=\"_ _0\"></span>l\u2019acqu\u00e9reur <span class=\"_ _1\"></span>prend <span class=\"_ _0\"></span>le contr\u00f4le <span class=\"_\"> </span>des <span class=\"_\"> </span>actifs <span class=\"_\"> </span>nets <span class=\"_\"> </span>de <span class=\"_\"> </span>l\u2019entit\u00e9 <span class=\"_\"> </span>acquise) <span class=\"_\"> </span>et <span class=\"_\"> </span>le compare <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>juste <span class=\"_ _27\"></span>valeur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>passifs <span class=\"_ _27\"></span>nets identifiables <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l\u2019entit\u00e9 <span class=\"_ _4\"> </span>acquise. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>goodwill <span class=\"_ _4\"> </span>est initialement <span class=\"_ _1\"></span>\u00e9valu\u00e9 <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>l'exc\u00e9dent <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la contrepartie <span class=\"_ _47\"> </span>transf\u00e9<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>e <span class=\"_ _47\"> </span>et <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>juste <span class=\"_ _48\"> </span>valeur <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>la par<span class=\"ls1\">ticipation <span class=\"_ _11\"> </span>minoritaire <span class=\"_ _66\"> </span>sur <span class=\"_ _15\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>ctif<span class=\"_ _3\"></span>s <span class=\"_ _11\"> </span>ne<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s </span>identifiables <span class=\"_ _1\"></span>acquis <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>passifs <span class=\"_ _0\"></span>assum\u00e9s. <span class=\"_ _1\"></span>Si <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ette contrepartie est <span class=\"_ _0\"></span>inf\u00e9r<span class=\"_ _3\"></span>ieure \u00e0 <span class=\"_ _0\"></span>la juste valeur des actifs nets <span class=\"_ _46\"> </span>de <span class=\"_ _5a\"> </span>la <span class=\"_ _46\"> </span>filiale <span class=\"_ _5a\"> </span>acquise, <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>diff\u00e9rence <span class=\"_ _46\"> </span>est comptabilis\u00e9e en r\u00e9sultat. <span class=\"ls5f\">  </span> Les <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _1\"></span>li\u00e9s <span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>pris <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>charges au <span class=\"_ _26\"> </span>fur <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>mesure<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qu\u2019ils <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>engag\u00e9s. <span class=\"_ _26\"> </span>Les <span class=\"_ _26\"> </span>actifs identifiables <span class=\"_ _2\"></span>acquis <span class=\"_ _3\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ass<span class=\"_ _3\"></span>ifs <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>passifs <span class=\"_ _2\"></span>\u00e9ventuels assum\u00e9s <span class=\"_ _d\"> </span>dans <span class=\"_ _d\"> </span>le <span class=\"_ _4f\"> </span>cadre <span class=\"_ _d\"> </span>d\u2019un <span class=\"_ _d\"> </span>regroupement d\u2019entreprises <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>\u00e9valu\u00e9s <span class=\"_ _47\"> </span>initialement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>leur <span class=\"_ _26\"> </span>j<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ste va<span class=\"ls1\">leur \u00e0 la date d\u2019acquisition.  </span>Toute <span class=\"_ _d\"> </span>contrepartie <span class=\"_ _d\"> </span>conditionnelle <span class=\"_ _d\"> </span>devant <span class=\"_ _d\"> </span>\u00eatre transf\u00e9r\u00e9e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span><span class=\"lscf\">le</span> <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>comptabilis<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>juste valeur <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _4e\"> </span>date <span class=\"_ _4e\"> </span>d\u2019acquisition. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>modifications ult\u00e9rieures <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _6d\"> </span>v<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span>ur <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6d\"> </span>contrepartie conditionnelle qui <span class=\"_ _2\"></span>est consid\u00e9e <span class=\"_ _2\"></span>comme un <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctif <span class=\"_ _2\"></span>ou un passif <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _11\"> </span>comptabilis\u00e9es <span class=\"_ _66\"> </span>en <span class=\"_ _11\"> </span>r\u00e9sultat. <span class=\"_ _44\"> </span>La contrepartie <span class=\"_ _4\"> </span>conditionnelle <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ass\u00e9e <span class=\"_ _4\"> </span>comme <span class=\"_ _4\"> </span>fonds propres <span class=\"_ _5b\"> </span>n\u2019est <span class=\"_ _50\"> </span>pas <span class=\"_ _5b\"> </span>r\u00e9\u00e9valu\u00e9e, <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>son <span class=\"_ _5b\"> </span>paiement ult\u00e9rieur est comptabilis\u00e9 dans les capitaux propres. Des <span class=\"_ _52\"> </span>r\u00e8gles <span class=\"_ _58\"> </span>similaires <span class=\"_ _52\"> </span>ont <span class=\"_ _58\"> </span>\u00e9t\u00e9 <span class=\"_ _52\"> </span>appliqu\u00e9e<span class=\"_ _0\"></span>s <span class=\"_ _58\"> </span>aux investissements <span class=\"_ _1\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>selon <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m\u00e9thode<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de la <span class=\"_ _4\"> </span>mise <span class=\"_ _4e\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6d\"> </span>\u00e9<span class=\"_ _0\"></span>quivalence, <span class=\"_ _4e\"> </span>sauf <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>tout <span class=\"_ _4\"> </span>goodwill r\u00e9sultant <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>investissements <span class=\"_ _27\"></span>est <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>nclus <span class=\"_ _1\"></span>dans <span class=\"_ _27\"></span>la valeur comptable de l\u2019investissement. Le <span class=\"_ _0\"></span>goodwill n\u00e9<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>atif <span class=\"_ _0\"></span>r\u00e9sultant de <span class=\"_ _0\"></span>ces <span class=\"_ _0\"></span>investissements est i<span class=\"_ _0\"></span>nclu<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>dans la <span class=\"_ _0\"></span>d\u00e9terminatio<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>part de l\u2019<span class=\"_ _0\"></span>entit<span class=\"_ _3\"></span>\u00e9 dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>b\u00e9n\u00e9fice <span class=\"_ _2\"></span>ou <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>pe<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>te <span class=\"_ _2\"></span>de l\u2019e<span class=\"_ _3\"></span>ntit\u00e9 <span class=\"_ _3\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _2\"></span>au cours <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>p\u00e9riode pendant <span class=\"_ _2\"></span>laquelle <span class=\"_ _2\"></span>l\u2019investissement est acquis. Le <span class=\"_ _4f\"> </span>goodwill <span class=\"_ _53\"> </span>n\u2019est <span class=\"_ _53\"> </span>pas <span class=\"_ _4f\"> </span>amorti, <span class=\"_ _53\"> </span>mais <span class=\"_ _4f\"> </span>soumis anuellement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>test <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>perte <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>(o<span class=\"_ _0\"></span>u <span class=\"_ _26\"> </span>plus fr\u00e9quemment <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>les <span class=\"_ _5\"> </span>circonstances <span class=\"_ _5\"> </span>l\u2019imposent). <span class=\"_ _5\"> </span>Le goodwill n\u00e9gatif est comptabilis\u00e9 comme b\u00e9n\u00e9fice. Au <span class=\"_ _49\"> </span>cas <span class=\"_ _51\"> </span>par <span class=\"_ _49\"> </span>cas, <span class=\"_ _49\"> </span>le <span class=\"_ _49\"> </span>Groupe <span class=\"_ _51\"> </span>comptabilise <span class=\"_ _49\"> </span>toute participation <span class=\"_ _5b\"> </span>ne <span class=\"_ _5b\"> </span>donnant <span class=\"_ _5b\"> </span>pas <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>contr\u00f4le <span class=\"_ _5b\"> </span>dans l'entreprise <span class=\"_ _2\"></span>acquise <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>aleur, <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>part proportionnelle <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la participation <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>donnant <span class=\"_ _0\"></span>pas le contr\u00f4le dans les actifs nets de l'entreprise acquise. &gt;&gt; En savoir plus sur Goodwill dans Note 7.1<span class=\"ff36 fcd\"> </span>1.3.5 <span class=\"_ _23\"> </span>Acquisition de participation<span class=\"_ _3\"></span>s ne donnant pas le contr\u00f4le  L\u2019exc\u00e9dent <span class=\"_ _66\"> </span>entre <span class=\"_ _11\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>co\u00fbt <span class=\"_ _66\"> </span>d\u2019acquisition <span class=\"_ _66\"> </span>des participations <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>donnant <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>contr\u00f4le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>solde des <span class=\"_ _27\"> </span>participations <span class=\"_ _27\"> </span>ne <span class=\"_ _26\"> </span>donnant <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>le <span class=\"_ _26\"> </span>contr\u00f4le <span class=\"_ _27\"></span>dans l\u2019\u00e9tat de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>situations financi\u00e8res <span class=\"_ _2\"></span>est d\u00e9duit <span class=\"_ _3\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>fonds propres (\u00ab mod\u00e8le de l\u2019entit\u00e9 \u00e9conomique \u00bb). 1.3.6 <span class=\"_ _23\"> </span>Conversion des \u00e9ta<span class=\"_ _3\"></span>ts financiers des<span class=\"_ _3\"></span> op\u00e9rations \u00e9trang\u00e8res Les \u00e9tats financiers<span class=\"_ _0\"></span> des entit\u00e9s du Groupe so<span class=\"_ _0\"></span>nt \u00e9valu\u00e9s <span class=\"_ _55\"> </span>en <span class=\"_ _48\"> </span>utilisant <span class=\"_ _55\"> </span>leur <span class=\"_ _48\"> </span>devise <span class=\"_ _55\"> </span>fonctionnelle,<span class=\"_ _0\"></span> qui <span class=\"_ _5c\"> </span>est <span class=\"_ _23\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>devise <span class=\"_ _5c\"> </span>de <span class=\"_ _5c\"> </span>l'environnemen<span class=\"_ _0\"></span>t \u00e9conomique <span class=\"_ _0\"></span>primaire <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>lequel <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>op\u00e8rent<span class=\"_ _0\"></span> et qui correspon<span class=\"_ _0\"></span>d pour la plupart<span class=\"_ _0\"></span> d'entre elles \u00e0 leur devise locale.<span class=\"_ _0\"></span> Tous <span class=\"_\"> </span>les <span class=\"_\"> </span>actifs<span class=\"_ _0\"></span> <span class=\"_\"> </span>(goodwill <span class=\"_\"> </span>compris) <span class=\"_ _5\"> </span>et<span class=\"_ _0\"></span> <span class=\"_\"> </span>passifs mon\u00e9taires <span class=\"_ _1\"></span><span class=\"ls96\">que</span> <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>on\u00e9taires <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>convertis au <span class=\"_ _2\"></span>taux de <span class=\"_ _2\"></span>cl\u00f4ture. Le<span class=\"_ _3\"></span>s revenus <span class=\"_ _2\"></span>et l<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>d\u00e9penses<span class=\"_ _0\"></span> sont <span class=\"_ _5b\"> </span>convertis<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>au <span class=\"_ _5b\"> </span>taux <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>date <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> transaction <span class=\"_ _26\"> </span>(taux <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>change <span class=\"_ _26\"> </span>histor<span class=\"_ _0\"></span>ique) <span class=\"_ _27\"></span>ou <span class=\"_ _47\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> taux moyen <span class=\"ls96\">du<span class=\"_ _0\"></span></span> mois Sauf pour les op\u00e9rati<span class=\"_ _0\"></span>ons \u00e0 l\u2019\u00e9tranger <span class=\"_ _64\"> </span>dans <span class=\"_ _63\"> </span>des <span class=\"_ _64\"> </span>\u00e9conomies hyperinflationnistes<span class=\"_ _0\"></span>. Les <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>iff\u00e9rences <span class=\"_ _2\"></span>r\u00e9su<span class=\"_ _0\"></span>ltant <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>conversi<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>\u00e0 ces diff\u00e9rents taux<span class=\"_ _0\"></span> sont co<span class=\"_ _0\"></span>mptabilis\u00e9es d<span class=\"_ _0\"></span>irectement dans <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>apitaux <span class=\"_ _2\"></span>pro<span class=\"_ _0\"></span>pres <span class=\"_ _2\"></span>au titre <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>\u00ab<span class=\"_ _0\"></span>\u00c9carts <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> conversion\u00bb et <span class=\"_ _2\"></span>n\u2019ont pas <span class=\"_ _2\"></span>d\u2019<span class=\"_ _0\"></span>impact <span class=\"_ _2\"></span>sur le <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>mpte de r\u00e9sultat. Les <span class=\"_ _1\"></span>principaux <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>change <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>rapport <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span> EUR <span class=\"_ _27\"></span>u<span class=\"_ _0\"></span>tilis\u00e9s <span class=\"_ _27\"></span>sont <span class=\"_ _26\"> </span>mention<span class=\"_ _0\"></span>n\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>t<span class=\"_ _0\"></span>ableau ci<span class=\"ls1\">-dessous:</span>Taux de cl\u00f4ture au<span class=\"_ _0\"></span> 31 Taux de cl\u00f4ture au<span class=\"_ _0\"></span> 31 D\u00e9cembre 2021<span class=\"_ _0\"></span> Taux moyen annue<span class=\"_ _0\"></span>l 2021 D\u00e9cembre 2022<span class=\"_ _0\"></span> Taux moyen annue<span class=\"_ _0\"></span>l 2022 USD 1,1326 1,1831 1,0666 1,0541 SEK<span class=\"ls1\"> </span>10,2503 10,1420 11,1218 10,6256 CNY<span class=\"ls1\"> </span>7,1947 7,6318 7,3582 7,0768 INR 84,2292 87,3256 88,1710 82,5729 RUB<span class=\"ls1\"> </span>85,3004 87,1639 78,8640 73,8896 JPY  130,3800 129,8215 140,6600 137,9390 CAD<span class=\"ls1\"> </span>1,4393 1,4829 1,4440 1,3703 GBP 0,8403 0,8598 0,8869 0,8524 ARS<span class=\"ls1\">  </span>116,4634 112,2964 189,0702 155,7788 THB  37,6530 37,7450 36,8350 36,7956 SGD 1,5279 1,5906 1,4300 1,4516 EGP 17,7837 18,5345 26,4505 20,1267 TWD 31,4035 33,0330 32,8278 31,3239 KRW<span class=\"ls1\"> </span>1 346,3800 1 352,5865 1 344,0900 1 356,7687 GEL 3,4820 3,7816 2,8458 3,0473 1.4. <span class=\"_ _8d\"> </span>IMMOBILISATIONS INCORPORELLES Une <span class=\"_ _72\"> </span>immobilisation<span class=\"_ _0\"></span> <span class=\"_ _8e\"> </span>incorporelle <span class=\"_ _72\"> </span>est<span class=\"_ _0\"></span> comptabilis\u00e9e lors<span class=\"_ _0\"></span>que (1)<span class=\"_ _66\"> </span>Cette <span class=\"_ _0\"></span>immobilisatio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>identifiable, <span class=\"_ _0\"></span>c\u2019est-\u00e0-dire <span class=\"_ _55\"> </span>lorsqu\u2019elle <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>ali\u00e9n<span class=\"_ _0\"></span>able <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>elle <span class=\"_ _48\"> </span>peu<span class=\"_ _0\"></span>t\u00eatre <span class=\"_ _4e\"> </span>vendue, <span class=\"_ _4e\"> </span>transf\u00e9r\u00e9<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ou <span class=\"_ _4e\"> </span>c\u00e9d\u00e9e <span class=\"_ _4e\"> </span>s<span class=\"_ _0\"></span>ouslicence) <span class=\"_ _4e\"> </span>o<span class=\"_ _0\"></span>u <span class=\"_ _4e\"> </span>lorsqu\u2019<span class=\"_ _0\"></span>elle <span class=\"_ _4e\"> </span>r\u00e9sulte <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>droitscontractuels ou d\u2019autres dr<span class=\"_ _0\"></span>oits l\u00e9gaux;(2)<span class=\"_ _66\"> </span>Qu\u2019il est <span class=\"_ _2\"></span>prob<span class=\"_ _0\"></span>able <span class=\"_ _2\"></span>que les futurs <span class=\"_ _2\"></span>av<span class=\"_ _0\"></span>antages\u00e9conomiques <span class=\"_ _69\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _69\"> </span> <span class=\"_ _59\"> </span>par <span class=\"_ _59\"> </span>cetteimmobilisation reviendr<span class=\"_ _0\"></span>ont \u00e0 IBA;(3)<span class=\"_ _66\"> </span>IBA peut contr\u00f4ler <span class=\"_ _0\"></span>la ressource; et(4)<span class=\"_ _66\"> </span>le <span class=\"_ _47\"> </span>co<span class=\"_ _0\"></span>\u00fbt <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>cett<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>immobilisation<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>peut <span class=\"_ _47\"> </span>\u00eatr<span class=\"_ _0\"></span>emesur\u00e9 de mani\u00e8re f<span class=\"_ _0\"></span>iable.Les <span class=\"_ _74\"> </span>immobilisations <span class=\"_ _74\"> </span>incorporelles <span class=\"_ _74\"> </span>sont comptabilis\u00e9es <span class=\"_ _3\"></span>au <span class=\"_ _2\"></span>co\u00fb<span class=\"_ _0\"></span>t <span class=\"_ _2\"></span>d\u2019acquisition diminu\u00e9 <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> tout amortissement cumul\u00e9 et<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"lsa0\">de<span class=\"ls1\"> toute perte de </span></span>valeur cumul\u00e9e.<span class=\"_ _0\"></span> Le <span class=\"_ _15\"> </span>co\u00fbt <span class=\"_ _15\"> </span>compre<span class=\"_ _0\"></span>nd <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>jus<span class=\"_ _0\"></span>te <span class=\"_ _57\"> </span>va<span class=\"_ _0\"></span>leu<span class=\"_ _3\"></span>r <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e l\u2019investissement <span class=\"_ _56\"> </span>c<span class=\"_ _0\"></span>onsenti <span class=\"_ _56\"> </span>pour <span class=\"_ _56\"> </span>acqu\u00e9ri<span class=\"_ _0\"></span>r l\u2019<span class=\"ls1\">immobilisati<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>ainsi <span class=\"_ _53\"> </span>que <span class=\"_ _4f\"> </span>tous <span class=\"_ _53\"> </span>les <span class=\"_ _53\"> </span>co\u00fbts </span>directement <span class=\"_\"> </span>imp<span class=\"_ _0\"></span>utables <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>transact<span class=\"_ _0\"></span>ion, <span class=\"_\"> </span>tels que <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>frais <span class=\"_ _1\"></span>pro<span class=\"_ _0\"></span>fessionnels<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>applicables <span class=\"_ _1\"></span>ou <span class=\"_ _27\"></span>les taxes non remboursab<span class=\"_ _0\"></span>les. Les c<span class=\"_ _0\"></span>o\u00fbts indirects <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>que les <span class=\"_ _1\"></span>frais g<span class=\"_ _0\"></span>\u00e9n\u00e9raux sont <span class=\"_ _5f\"> </span><span class=\"ls96\">ex</span>clus. <span class=\"_ _54\"> </span>Les <span class=\"_ _5f\"> </span>d\u00e9penses<span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>r<span class=\"_ _0\"></span>econnues auparavant <span class=\"_ _46\"> </span>comme <span class=\"_ _46\"> </span>charges <span class=\"_ _46\"> </span>ne <span class=\"_ _7\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _7\"> </span>pas incluses dans le co\u00fbt d<span class=\"_ _0\"></span>e l\u2019immobilisation.<span class=\"_ _0\"></span> Les <span class=\"_ _27\"></span>co\u00fbts <span class=\"_ _26\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _26\"> </span><span class=\"ls96\">par</span> <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>phase <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>r<span class=\"_ _0\"></span>echerche d\u2019un <span class=\"_ _4e\"> </span>proj<span class=\"_ _0\"></span>et <span class=\"_ _4e\"> </span>inter<span class=\"_ _0\"></span>ne <span class=\"_ _4e\"> </span>sont <span class=\"_ _4\"> </span>pris <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> r\u00e9sultat au <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mesure qu\u2019ils sont encourus.<span class=\"_ _0\"></span> Les <span class=\"_ _4f\"> </span>co\u00fbts <span class=\"_ _d\"> </span>engendr\u00e9s <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>la <span class=\"_ _4f\"> </span>phase <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>e d\u00e9veloppement <span class=\"_\"> </span>d\u2019un <span class=\"_\"> </span>projet <span class=\"_ _55\"> </span>interne <span class=\"_\"> </span>(projet <span class=\"_\"> </span>de d\u00e9veloppement de produits ou projet d<span class=\"_ _0\"></span>\u2019 IT) sont comptabilis\u00e9s <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>tant <span class=\"_ _26\"> </span>qu\u2019immo<span class=\"_ _0\"></span>bilisation <span class=\"_ _27\"></span>si <span class=\"_ _47\"> </span>IBA est en <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>d\u2019\u00e9tablir : <span class=\"_ _0\"></span>la faisabil<span class=\"_ _0\"></span>it\u00e9 technique<span class=\"_ _0\"></span> du <span class=\"_ _26\"> </span>projet,<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>son <span class=\"_ _47\"> </span>intention <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>me<span class=\"_ _0\"></span>ner <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>bien<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span><span class=\"ls9d\">le<span class=\"ls46\">s </span></span>d\u00e9veloppements<span class=\"_ _0\"></span>, <span class=\"_ _66\"> </span>comme<span class=\"_ _0\"></span>nt <span class=\"_ _66\"> </span>l\u2019immobilisat<span class=\"_ _0\"></span>ion incorporel <span class=\"_ _5a\"> </span>g\u00e9n\u00e9rer<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>d\u2019\u00e9ventuels <span class=\"_ _53\"> </span>avantages \u00e9conomiques <span class=\"_ _1\"></span>futur<span class=\"ls67\">s <span class=\"_ _0\"></span></span>(par <span class=\"_ _1\"></span>exemple <span class=\"ls9e\">: <span class=\"_ _1\"></span></span> <span class=\"_ _0\"></span>l\u2019existence<span class=\"_ _0\"></span> d\u2019un <span class=\"_ _57\"> </span>march\u00e9 <span class=\"_ _57\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>produit <span class=\"_ _15\"> </span><span class=\"ls96\">de <span class=\"_ _57\"> </span></span>cet<span class=\"_ _0\"></span>te immobilisation <span class=\"_ _d\"> </span>incorporel <span class=\"_ _d\"> </span>elle-m\u00eame), <span class=\"_ _d\"> </span> <span class=\"_ _4f\"> </span>la disponibilit\u00e9 <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _58\"> </span>ressour<span class=\"_ _0\"></span>ces <span class=\"_ _58\"> </span>permettant <span class=\"_ _52\"> </span>de mener <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bien <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d\u00e9vel<span class=\"_ _0\"></span>oppement <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 \u00e0 <span class=\"_ _4\"> </span>mesurer <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>mani\u00e8re <span class=\"_ _4\"> </span>fiable <span class=\"_ _51\"> </span>les <span class=\"_ _4\"> </span>d\u00e9penses<span class=\"_ _0\"></span> imputables. Les <span class=\"_ _47\"> </span>fra<span class=\"_ _0\"></span>is <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>m<span class=\"_ _0\"></span>aintenance <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>mises <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>j<span class=\"_ _0\"></span>our mineures <span class=\"_ _0\"></span>dont <span class=\"_ _0\"></span>l\u2019objectif <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mainte<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span> (p<span class=\"_ _0\"></span>lut\u00f4t qu<span class=\"ls1\">\u2019augmenter) <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>niveau <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>performa<span class=\"_ _0\"></span>nce <span class=\"_ _6d\"> </span>de </span>l\u2019<span class=\"ls1\">immobilisati<span class=\"_ _0\"></span>on, <span class=\"_ _5a\"> </span>sont <span class=\"_ _53\"> </span>pr<span class=\"_ _0\"></span>is <span class=\"_ _53\"> </span>en <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span> </span>r\u00e9sultats <span class=\"_ _52\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _52\"> </span>fur <span class=\"_ _52\"> </span>et <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>mesure <span class=\"_ _52\"> </span>qu\u2019ils <span class=\"_ _7\"> </span>sont en<span class=\"ls1\">courus. </span>Les crit\u00e8res <span class=\"_ _2\"></span>de comptabilisation susmentionn\u00e9s<span class=\"_ _0\"></span> sont <span class=\"_ _5b\"> </span>assez <span class=\"_ _5b\"> </span>str<span class=\"_ _0\"></span>icts <span class=\"_ _50\"> </span>et <span class=\"_ _58\"> </span>sont <span class=\"_ _5b\"> </span>appliqu\u00e9s <span class=\"_ _5b\"> </span>avec<span class=\"_ _0\"></span> prudence.  Le <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _48\"> </span>des <span class=\"_ _55\"> </span>immobilisations<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>incorporelles <span class=\"_ _55\"> </span>est allou\u00e9 <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>mani\u00e8re <span class=\"_\"> </span>syst\u00e9matique <span class=\"_\"> </span>sur <span class=\"_\"> </span>toute <span class=\"_\"> </span>la dur\u00e9e <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019utilit\u00e9 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019immobi<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sation en <span class=\"_ _2\"></span>applicant<span class=\"_ _0\"></span> la m\u00e9thode lin\u00e9aire.<span class=\"_ _0\"></span> Les dur\u00e9es de vie <span class=\"lsa0\">d\u2019</span>utilit\u00e9 a<span class=\"_ _0\"></span>pplicables sont :<span class=\"_ _0\"></span> IMMOBILISATION INCO<span class=\"_ _0\"></span>RPORELLES<span class=\"_ _0\"></span> DUREE D'UTILITE<span class=\"_ _0\"></span> 3 ans, sauf si une <span class=\"_ _0\"></span>dur\u00e9e d'utilisation plus lon<span class=\"_ _0\"></span>gue est justifi\u00e9e  Co\u00fbts de d\u00e9velop<span class=\"_ _0\"></span>pement du produit <span class=\"_ _0\"></span> (n'exc\u00e9dant toutefoi<span class=\"_ _0\"></span>s pas 5 ans) Co\u00fbts de d\u00e9velop<span class=\"_ _0\"></span>pement informatique pour le<span class=\"_ _0\"></span>s principaux logiciels (p. ex<span class=\"_ _0\"></span>. ERP). 5 ans, sauf si un d<span class=\"_ _0\"></span>ur\u00e9e d'utilisation plus lon<span class=\"_ _0\"></span>gue est justifi\u00e9e  Autres logiciels <span class=\"_ _0\"></span> 3 ans Concessions, breve<span class=\"_ _0\"></span>ts, licences, savoir-<span class=\"_ _0\"></span>fair<span class=\"_ _3\"></span>e, marqu<span class=\"_ _0\"></span>es et autres droits similaires. 3 ans, sauf si une <span class=\"_ _0\"></span>dur\u00e9e d'utilit\u00e9 plus lo<span class=\"_ _0\"></span>ngue est justifi\u00e9e<span class=\"_ _0\"></span> L\u2019amortissement <span class=\"_ _4\"> </span>ne <span class=\"_ _4\"> </span>co<span class=\"_ _0\"></span>mmence <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>lorsque l\u2019<span class=\"ls1\">immobilis\u00e9 <span class=\"_ _46\"> </span>est <span class=\"_ _46\"> </span>disponible <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _7\"> </span>l\u2019us<span class=\"_ _0\"></span>age, <span class=\"_ _46\"> </span>par </span>exemple <span class=\"_ _1\"></span>lorsqu\u2019il <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>trouve <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019emplacement <span class=\"_ _1\"></span>et dans <span class=\"_ _5b\"> </span>les <span class=\"_ _5b\"> </span>conditions <span class=\"_ _5b\"> </span>n\u00e9cessaires <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>qu\u2019il puisse <span class=\"_ _0\"></span>fonctionner <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mani\u00e8re <span class=\"_ _0\"></span>pr\u00e9vu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>la Direction <span class=\"_ _4\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _4\"> </span>d\u2019obtenir <span class=\"_ _51\"> </span>une <span class=\"_ _51\"> </span>corres<span class=\"_ _0\"></span>pondance appropri\u00e9e des co<span class=\"_ _0\"></span>\u00fbts et des recettes. Le <span class=\"_ _55\"> </span>Groupe <span class=\"_\"> </span>ne <span class=\"_\"> </span>dispose <span class=\"_\"> </span>pas <span class=\"_\"> </span>d\u2019immobilisation<span class=\"ls46\">s </span>incorporelles <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dur\u00e9e <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>utilit\u00e9 <span class=\"_ _0\"></span>illimit\u00e9e <span class=\"_ _1\"></span>pour<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ses activit\u00e9s poursuivies.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _50\"> </span>En <span class=\"_ _5b\"> </span>savoir <span class=\"_ _50\"> </span>plus <span class=\"_ _50\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _50\"> </span>les <span class=\"_ _50\"> </span>immobilisatio<span class=\"_ _0\"></span>ns </span>incorporelles dans la<span class=\"_ _0\"></span> note 7 1.5. <span class=\"_ _8d\"> </span>IMMOBILISATIONS CORPORELLES Les <span class=\"_ _75\"> </span>immobilisations <span class=\"_ _17\"> </span>corporelles <span class=\"_ _75\"> </span>sont enregistr\u00e9es <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>d\u2019acquisition <span class=\"_ _47\"> </span>diminu\u00e9 <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e  tout amortissement cumul\u00e9 et de toute perte de<span class=\"_ _0\"></span> valeur cumul\u00e9e.  Le <span class=\"_ _15\"> </span>co\u00fbt <span class=\"_ _15\"> </span>compre<span class=\"_ _0\"></span>nd <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>juste <span class=\"_ _15\"> </span>valeur<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>de<span class=\"_ _0\"></span> l\u2019investissement <span class=\"_ _56\"> </span>c<span class=\"_ _0\"></span>onsenti <span class=\"_ _56\"> </span>pour <span class=\"_ _56\"> </span>acqu\u00e9rir<span class=\"_ _0\"></span> l\u2019immobilisation <span class=\"_ _48\"> </span>(net <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>tout <span class=\"_ _48\"> </span>ra<span class=\"_ _0\"></span>bais) <span class=\"_ _47\"> </span>ainsi <span class=\"_ _48\"> </span>que<span class=\"_ _0\"></span>  tous <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>fr<span class=\"_ _0\"></span>ais <span class=\"_\"> </span>directeme<span class=\"_ _0\"></span>nt <span class=\"_\"> </span>li\u00e9s <span class=\"_\"> </span>\u00e0 <span class=\"_ _6d\"> </span>la <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>ise <span class=\"_\"> </span>en service <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>l'immob<span class=\"_ _0\"></span>ilisation <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>l\u2019usage <span class=\"_ _1\"></span>auquel elle <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>destin\u00e9e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(taxes <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>droits <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019importation inclus).  Les frais <span class=\"_ _0\"></span>directement <span class=\"_ _0\"></span>imputables <span class=\"_ _0\"></span>sont les <span class=\"_ _0\"></span>co\u00fbts engendr\u00e9s <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>pr\u00e9paration <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>site, <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2c\"></span>livraison<span class=\"_ _0\"></span> et <span class=\"_ _6f\"> </span>l\u2019insta<span class=\"_ _0\"></span>ll<span class=\"_ _3\"></span>ation, <span class=\"_ _23\"> </span>les <span class=\"_ _23\"> </span>frais <span class=\"_ _23\"> </span>professionne<span class=\"_ _0\"></span>ls applicables <span class=\"_ _46\"> </span>ainsi <span class=\"_ _46\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _46\"> </span>co\u00fbt <span class=\"_ _46\"> </span>estim\u00e9 <span class=\"_ _46\"> </span>du<span class=\"_ _0\"></span> d\u00e9mant\u00e8lement <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>l\u2019immobilisatio<span class=\"_ _0\"></span>n, <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>son<span class=\"_ _0\"></span> enl\u00e8vement <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>emise <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>\u00e9t<span class=\"_ _0\"></span>at <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>u <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ite <span class=\"_ _2\"></span>(dans la <span class=\"_ _4\"> </span>mesure <span class=\"_ _49\"> </span>o\u00f9 <span class=\"_ _4\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>tel <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _4\"> </span>est <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9 comme une provision).<span class=\"_ _0\"></span> Chaque <span class=\"_ _26\"> </span>partie<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>d\u2019une <span class=\"_ _26\"> </span>immobilisat<span class=\"_ _0\"></span>ion <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>orporelle ayant <span class=\"_ _48\"> </span>un <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _55\"> </span>significatif <span class=\"_ _55\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>au <span class=\"_ _55\"> </span>co\u00fbt total <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019\u00e9l\u00e9m<span class=\"_ _0\"></span>ent <span class=\"_ _27\"></span>es<span class=\"_ _0\"></span>t <span class=\"_ _26\"></span>amortie <span class=\"_ _26\"> </span>s\u00e9par\u00e9men<span class=\"_ _0\"></span>t <span class=\"_ _26\"> </span>sur toute <span class=\"_ _5b\"> </span>sa <span class=\"_ _5b\"> </span> <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _58\"> </span>d\u2019utilit\u00e9 <span class=\"_ _5b\"> </span>en <span class=\"_ _5b\"> </span>appl<span class=\"_ _0\"></span>iquant <span class=\"_ _5b\"> </span>la m\u00e9thode <span class=\"_ _0\"></span>lin\u00e9aire. <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>amortissable <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t le <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>d\u2019acquis<span class=\"_ _0\"></span>ition, <span class=\"_ _47\"> </span>sauf <span class=\"_ _48\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>v\u00e9hicules.<span class=\"_ _0\"></span> Pour ces <span class=\"_ _0\"></span>derniers, i<span class=\"_ _0\"></span>l s\u2019agit <span class=\"_ _0\"></span>du co\u00fbt <span class=\"_ _0\"></span>d\u2019acquisition diminu\u00e9 <span class=\"_ _6f\"> </span>de <span class=\"_ _6f\"> </span> <span class=\"_ _6f\"> </span>la <span class=\"_ _6f\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _44\"> </span>r\u00e9s<span class=\"_ _0\"></span>idu<span class=\"_ _3\"></span>elle <span class=\"_ _6f\"> </span>de l\u2019immobilisation au t<span class=\"_ _0\"></span>erme de sa dur\u00e9e d\u2019utilit\u00e9.<span class=\"_ _0\"></span> Les <span class=\"_ _6d\"> </span>co\u00fbts <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>r\u00e9paration <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>maintenance<span class=\"_ _0\"></span> destin\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>restaur<span class=\"_ _0\"></span>er <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>am\u00e9liorer <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span>  niveau de <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>de l\u2019immobilisation <span class=\"_ _0\"></span>sont pris en r\u00e9sultat \u00e0 mesure <span class=\"_ _0\"></span>qu\u2019ils sont encourus.<span class=\"_ _0\"></span> Les dur\u00e9es d\u2019utilit\u00e9 app<span class=\"_ _0\"></span>licables sont :<span class=\"_ _0\"></span> IMMOBILISATION CO<span class=\"_ _0\"></span>RPORELLES<span class=\"_ _0\"></span> DUREE D'UTILITE<span class=\"_ _0\"></span> Terrain Non d\u00e9pr\u00e9ci\u00e9 Construction bure<span class=\"_ _0\"></span>au 33 ans Immeuble de bure<span class=\"_ _0\"></span>aux 33 ans 15 ans, sauf en c<span class=\"_ _0\"></span>as de circonstances sp\u00e9cifiqu<span class=\"_ _0\"></span>es rare ou une Cyclotrons et cham<span class=\"_ _0\"></span>bres fortes diff\u00e9rence de dur\u00e9<span class=\"_ _0\"></span>e d'utilit\u00e9 est justifi\u00e9e<span class=\"_ _0\"></span> Equipement de la<span class=\"_ _0\"></span>boratoire 5 ans Autre Equipement t<span class=\"_ _0\"></span>echnique 5 \u00e0 10 ans Mat\u00e9riel informati<span class=\"_ _0\"></span>que 3 \u00e0 5 ans (5 ans po<span class=\"_ _0\"></span>ur les grands ordina<span class=\"_ _0\"></span>teurs centraux) Mobilier et \u00e9quipem<span class=\"_ _0\"></span>ents 5 \u00e0 10 ans Mat\u00e9riel roulant<span class=\"_ _0\"></span> 2 \u00e0 5 ans &gt;&gt;<span class=\"ls1\"> Pour en savoir plus sur les<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>mmobilisations c<span class=\"_ _0\"></span>orporelles, consultez la note <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span><span class=\"ff36 fcd\"> </span></span>1.6. <span class=\"_ _8d\"> </span>LOCATIONS Le <span class=\"_ _47\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _47\"> </span>\u00e9va<span class=\"_ _0\"></span>lue <span class=\"_ _48\"> </span><span class=\"lsa0\">au</span> <span class=\"_ _47\"> </span>d\u00e9b<span class=\"_ _0\"></span>ut <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>si <span class=\"_ _48\"> </span>u<span class=\"_ _0\"></span>n contrat <span class=\"_ _2\"></span>est <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>contrat <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>loc<span class=\"_ _0\"></span>ation. <span class=\"_ _2\"></span>Autrement <span class=\"_ _2\"></span>dit,<span class=\"_ _0\"></span> si <span class=\"_ _50\"> </span>le <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _50\"> </span>conf\u00e8re <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>droit <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>contr\u00f4ler l\u2019utilisation <span class=\"_ _5b\"> </span>d\u2019un <span class=\"_ _5b\"> </span>actif <span class=\"_ _5b\"> </span>identifi\u00e9 <span class=\"_ _5b\"> </span>pendant <span class=\"_ _5b\"> </span>une p\u00e9riode <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>t<span class=\"_ _0\"></span>emps <span class=\"_ _23\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _6f\"> </span>\u00e9change <span class=\"_ _5c\"> </span>d\u2019une contrepartie. 1.6.1 <span class=\"_ _23\"> </span>Groupe en tant que<span class=\"_ _2\"></span> locataire Le <span class=\"_ _5b\"> </span>Groupe <span class=\"_ _58\"> </span>applique <span class=\"_ _5b\"> </span>une <span class=\"_ _5b\"> </span>approche <span class=\"_ _5b\"> </span>unique <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> comptabilisation <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span>d\u2019\u00e9valuation <span class=\"_ _7\"> </span>pour <span class=\"_ _46\"> </span>tous <span class=\"_ _7\"> </span>les contrats <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>location, <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>l\u2019exception <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>contrats <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> location <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>court <span class=\"_ _48\"> </span>terme <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>contrats <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>location portant <span class=\"_ _47\"> </span>sur <span class=\"_ _48\"> </span>des <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>actifs <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>faible <span class=\"_ _47\"> </span>v<span class=\"_ _0\"></span>aleur. <span class=\"_ _26\"> </span>Le <span class=\"_ _48\"> </span>Groupe comptabilise <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>dettes <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>location <span class=\"_ _47\"> </span>pour <span class=\"_ _47\"> </span>effectuer des <span class=\"_ _1\"></span>paiements <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>d\u2019utilisation d\u2019actif repr\u00e9sentant <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>droit d\u2019ut<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>lisation d\u2019 <span class=\"_ _2\"></span>actifs sous-jacents. Droits d\u2019utilisati<span class=\"_ _3\"></span>on d\u2019actifs Le <span class=\"_ _5\"> </span>Groupe <span class=\"_\"> </span>comptabilise <span class=\"_ _5\"> </span>les <span class=\"_\"> </span>actifs<span class=\"_ _0\"></span> <span class=\"_\"> </span>li\u00e9s <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>x <span class=\"_ _5\"> </span>droits d\u2019utilisation \u00e0 <span class=\"_ _0\"></span>la date <span class=\"_ _0\"></span>de d\u00e9but du <span class=\"_ _0\"></span>contrat de location (c<span class=\"ls1\">\u2019est-\u00e0-dire <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>laquelle <span class=\"_ _1\"></span>l\u2019actif <span class=\"_ _1\"></span>sous-jacent <span class=\"_ _1\"></span>est </span>disponible). <span class=\"_ _5b\"> </span>Les <span class=\"_ _5b\"> </span>droits <span class=\"_ _50\"> </span>d\u2019utilis<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>tion <span class=\"_ _5b\"> </span>d\u2019actifs <span class=\"_ _5b\"> </span>sont \u00e9valu\u00e9s <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _1\"></span>diminu\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>amortissements <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t des <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la valeur <span class=\"_ _0\"></span>cumul\u00e9<span class=\"ls67\">s <span class=\"_ _0\"></span></span>et ajust\u00e9s <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de to<span class=\"_ _0\"></span>ute r\u00e9\u00e9valuation <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ocation. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>co\u00fbt <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>droit d\u2019utilisation <span class=\"_ _0\"></span>d\u2019actifs <span class=\"_ _0\"></span>comprend <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ntant <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>dettes de <span class=\"_ _51\"> </span>location <span class=\"_ _51\"> </span>comptabilis\u00e9es<span class=\"_ _0\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>co\u00fbt <span class=\"_ _51\"> </span>direct <span class=\"_ _51\"> </span>initial engag\u00e9 <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>paiements <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>location <span class=\"_ _27\"></span>effectu\u00e9s <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>la date <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _3\"></span>at <span class=\"_ _2\"></span>ou<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>avant, <span class=\"_ _2\"></span>moins <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _2c\"></span>i<span class=\"_ _0\"></span>ncitatifs \u00e0 la location re\u00e7us.  Les<span class=\"ls1\"> <span class=\"_ _1\"></span>droi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>d\u2019utilisation <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>actifs <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>amortis <span class=\"_ _27\"></span>selon <span class=\"_ _27\"></span>la </span>m\u00e9thode <span class=\"_ _1\"></span>lin\u00e9air<span class=\"ls22\">e <span class=\"_ _1\"></span></span>sur <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ourte <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntre <span class=\"_ _0\"></span>la <span class=\"_ _27\"></span>dur\u00e9e du <span class=\"_ _26\"> </span>contrat <span class=\"_ _26\"> </span><span class=\"ls22\">de</span> <span class=\"_ _27\"> </span>location <span class=\"_ _26\"> </span><span class=\"lsca\">ou<span class=\"_ _0\"></span></span> <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>dur\u00e9e <span class=\"_ _27\"> </span>d\u2019<span class=\"_ _0\"></span>utilit\u00e9 <span class=\"_ _27\"></span>estim\u00e9e des actifs. DROIT D'UTILISATIO<span class=\"_ _0\"></span>N D'ACTIFS Base de depreciation Terrain 99 ans Constructions<span class=\"_ _0\"></span> 1 \u00e0 15 ans Appartments 1 \u00e0 4 ans Machines 3 \u00e0 9 ans Mat\u00e9riel Roulant<span class=\"_ _0\"></span> 1 \u00e0 4 ans Mat\u00e9riel informati<span class=\"_ _0\"></span>que 1 \u00e0 5 ans V\u00e9los 3 ans Les<span class=\"ls1\"> droits d\u2019utilisation<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>des actifs font \u00e9galement<span class=\"_ _0\"></span> </span>l\u2019oject de perte de va<span class=\"_ _0\"></span>leur (voir note 1.7).<span class=\"_ _0\"></span> Dette de location Au <span class=\"_ _27\"></span>d\u00e9but <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>date <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>contrat <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>location, <span class=\"_ _27\"></span>l<span class=\"_ _0\"></span>e Groupe <span class=\"_ _51\"> </span>comptab<span class=\"_ _0\"></span>ilise <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>dettes <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>locatio<span class=\"_ _0\"></span>n \u00e9valu\u00e9es \u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _2\"></span>actu<span class=\"_ _0\"></span>elle <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>oyers <span class=\"_ _3\"></span>\u00e0 payer sur <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>dur\u00e9e <span class=\"_ _51\"> </span> <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>contra<span class=\"_ _0\"></span>t <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>ocation. <span class=\"_ _51\"> </span>Les<span class=\"_ _0\"></span> paiements <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>ocation <span class=\"_ _11\"> </span>comprenne<span class=\"_ _0\"></span>nt <span class=\"_ _11\"> </span>les paiements <span class=\"_ _0\"></span>fixes <span class=\"_ _0\"></span>(y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompris <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>paieme<span class=\"_ _0\"></span>nts <span class=\"_ _0\"></span>fixes en <span class=\"_ _2\"></span>su<span class=\"_ _0\"></span>bstance) <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>ins <span class=\"_ _2\"></span>les incitations <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la location \u00e0 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ecevoir, <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>paiements <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _0\"></span>vari<span class=\"_ _0\"></span>ables qui <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9pendent <span class=\"_ _1\"></span>d\u2019u<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>indice <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>d\u2019un <span class=\"_ _27\"></span>taux, <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> montants <span class=\"_ _52\"> </span>devant <span class=\"_ _52\"> </span>\u00eatre <span class=\"_ _7\"> </span>pay\u00e9s <span class=\"_ _52\"> </span>au <span class=\"_ _52\"> </span>titre <span class=\"_ _52\"> </span>des garanties <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>valeur <span class=\"_ _52\"> </span>r\u00e9sidue<span class=\"_ _0\"></span>ll<span class=\"_ _3\"></span>e. <span class=\"_ _52\"> </span>Les <span class=\"_ _58\"> </span>loyers<span class=\"_ _0\"></span> comprennent \u00e9galement l\u2019exerc<span class=\"_ _0\"></span>ice <span class=\"_ _2\"></span>d\u2019u<span class=\"_ _0\"></span>ne op<span class=\"_ _3\"></span>tion<span class=\"_ _0\"></span> d\u2019achat <span class=\"_ _59\"> </span>raison<span class=\"_ _0\"></span>nablement <span class=\"_ _59\"> </span>certaine<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>d\u2019\u00eatre<span class=\"_ _0\"></span> exerc\u00e9e <span class=\"_ _49\"> </span>par <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>Groupe <span class=\"_ _50\"> </span>et <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>pa<span class=\"_ _0\"></span>iement <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> p\u00e9nalit\u00e9s <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>\u00e9siliation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>bail, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>dur\u00e9<span class=\"_ _0\"></span>e du <span class=\"_\"> </span>bail <span class=\"_ _6d\"> </span>refl\u00e8te <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_\"> </span>fait <span class=\"_\"> </span>que<span class=\"_ _0\"></span> <span class=\"_\"> </span>le <span class=\"_\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_\"> </span>exerce  l\u2019option de r\u00e9siliation.<span class=\"_ _0\"></span> Les <span class=\"_ _4e\"> </span>paiements <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>loc<span class=\"_ _0\"></span>ation <span class=\"_ _6d\"> </span>variab<span class=\"_ _0\"></span>les <span class=\"_ _6d\"> </span>qui <span class=\"_ _4e\"> </span>ne<span class=\"_ _0\"></span> d\u00e9pendent <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _47\"> </span>d\u2019un <span class=\"_ _47\"> </span>indice<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>d\u2019un <span class=\"_ _48\"> </span>taux <span class=\"_ _47\"> </span>so<span class=\"_ _0\"></span>nt comptabilis\u00e9s <span class=\"_ _46\"> </span>en <span class=\"_ _7\"> </span>charges<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>(<span class=\"_ _0\"></span>sauf <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>\u2019ils <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>ont engag\u00e9s <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>produire<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>des <span class=\"_ _4e\"> </span>stoc<span class=\"_ _0\"></span>ks) <span class=\"_ _6d\"> </span>dans <span class=\"_ _4e\"> </span>la p\u00e9riode <span class=\"_ _46\"> </span>au <span class=\"_ _7\"> </span>cours<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>laquelle <span class=\"_ _46\"> </span>se <span class=\"_ _46\"> </span>produit l\u2019\u00e9v\u00e9nement <span class=\"_ _48\"> </span>ou <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>condition <span class=\"_ _48\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _47\"> </span>d\u00e9clench<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span> paiement. Pour calculer <span class=\"_ _0\"></span>la valeur actualis\u00e9<span class=\"_ _0\"></span>e des loyers, <span class=\"_ _0\"></span>le Groupe utilise son taux marginal d\u2019endettement<span class=\"_ _0\"></span> \u00e0 la date de <span class=\"_ _0\"></span>d\u00e9but du contr<span class=\"_ _0\"></span>at de location, car <span class=\"_ _0\"></span>le taux <span class=\"_ _55\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _55\"> </span>implicite <span class=\"_ _55\"> </span>du <span class=\"_\"> </span>contrat <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>ocation<span class=\"_ _0\"></span> n\u2019est <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _4e\"> </span>facilement <span class=\"_ _4\"> </span>d\u00e9terminable. <span class=\"_ _4\"> </span>Apr\u00e8s <span class=\"_ _4\"> </span>la date d\u2019entr\u00e9e en vig<span class=\"_ _0\"></span>ueur, le montant des dettes<span class=\"_ _0\"></span> de <span class=\"_ _57\"> </span>location <span class=\"_ _57\"> </span>est <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ugment\u00e9 <span class=\"_ _57\"> </span>pour <span class=\"_ _57\"> </span>refl\u00e9ter<span class=\"_ _0\"></span> l\u2019accroissement <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>int\u00e9r\u00eat<span class=\"_ _0\"></span>s <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>r\u00e9duit <span class=\"_ _26\"> </span>pour <span class=\"_ _47\"> </span>les paiements <span class=\"_\"> </span>de <span class=\"_\"> </span>location <span class=\"_\"> </span>effectu\u00e9s. <span class=\"_\"> </span>De <span class=\"_ _55\"> </span>plus, <span class=\"_\"> </span>la valeur <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>omptable <span class=\"_ _47\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>dettes <span class=\"_ _48\"> </span> <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>location <span class=\"_ _48\"> </span>est r\u00e9\u00e9valu\u00e9e <span class=\"_ _53\"> </span>s\u2019il <span class=\"_ _53\"> </span>y <span class=\"_ _53\"> </span>a <span class=\"_ _4f\"> </span>une <span class=\"_ _53\"> </span>modificatio<span class=\"_ _0\"></span>n, <span class=\"_ _53\"> </span>un changement <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>contrat <span class=\"_ _5b\"> </span>de location, <span class=\"_\"> </span>une <span class=\"_ _6d\"> </span>modificati<span class=\"_ _0\"></span>on <span class=\"_\"> </span>des <span class=\"_\"> </span>paieme<span class=\"_ _0\"></span>nts <span class=\"_\"> </span>de location <span class=\"_ _55\"> </span>(par <span class=\"_ _48\"> </span>exe<span class=\"_ _0\"></span>mple, <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _55\"> </span>modifications <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span>  paiements <span class=\"_\"> </span>futurs <span class=\"_\"> </span>r\u00e9sultant <span class=\"_\"> </span>d\u2019une <span class=\"_\"> </span>modification d\u2019un <span class=\"_ _58\"> </span>indice <span class=\"_ _58\"> </span>ou <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>ux <span class=\"_ _58\"> </span>utilis\u00e9 <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>les d\u00e9terminer) <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>modification <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019\u00e9valuation d\u2019une option d\u2019achat <span class=\"_ _0\"></span>de l\u2019actif sous-jacent.<span class=\"_ _0\"></span> Les <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pr\u00e9sent\u00e9es <span class=\"_ _0\"></span>dans<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a note<span class=\"ls1\"> 23.2.<span class=\"_ _0\"></span> </span>1.6.2 <span class=\"_ _23\"> </span>Contrats de locatio<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span> <span class=\"lsbc\">\u00e0 </span>court terme<span class=\"_ _3\"></span> et portant sur des actifs de faible<span class=\"_ _3\"></span> valeur Le <span class=\"_ _2\"></span>Group<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>applique l\u2019exemption pour <span class=\"_ _2\"></span>contrat de location <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>court <span class=\"_ _48\"> </span>terme <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>contrats <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>court terme. Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>applique<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>aussi <span class=\"_ _4\"> </span>l\u2019exe<span class=\"_ _0\"></span>mption <span class=\"_ _4\"> </span>pour contrat <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>location <span class=\"_\"> </span>portant <span class=\"_ _55\"> </span>sur <span class=\"_\"> </span>des <span class=\"_\"> </span>actifs <span class=\"_ _55\"> </span>de faible <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contrats<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _27\"></span>location <span class=\"_ _1\"></span>portant sur <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>mat<span class=\"_ _0\"></span>\u00e9riel <span class=\"_ _5a\"> </span>de <span class=\"_ _5a\"> </span>bu<span class=\"_ _0\"></span>reau, <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _5a\"> </span>mat\u00e9riel<span class=\"_ _0\"></span> informatique <span class=\"_ _15\"> </span>et <span class=\"_ _15\"> </span>des <span class=\"_ _11\"> </span>v\u00e9hicules <span class=\"_ _11\"> </span>qui <span class=\"_ _15\"> </span>sont consid\u00e9r\u00e9s <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _26\"> </span>\u00e9tant <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>faible <span class=\"_ _26\"> </span>valeur. <span class=\"_ _26\"></span>Les paiements pour les contrats de location  \u00e0 <span class=\"_ _3\"></span>court terme <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>portant <span class=\"_ _26\"> </span>sur <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>a<span class=\"_ _0\"></span>ctifs <span class=\"_ _26\"></span>\u00e0 <span class=\"_ _26\"> </span>faible <span class=\"_ _26\"> </span>valeur<span class=\"_ _0\"></span> sont <span class=\"_ _27\"></span>comptabilis\u00e9s <span class=\"_ _27\"></span>com<span class=\"_ _0\"></span>me <span class=\"_ _1\"></span>charge <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>mani<span class=\"_ _0\"></span>\u00e8re lin\u00e9aire sur la dur\u00e9e d<span class=\"_ _0\"></span>u contrat de location.<span class=\"_ _0\"></span>  1.6.3 <span class=\"_ _23\"> </span>Groupe en tant que<span class=\"_ _2\"></span> bailleur<span class=\"ls1\"> </span>IBA <span class=\"_ _55\"> </span>sous-loue <span class=\"_\"> </span>parfois <span class=\"_ _48\"> </span>cert<span class=\"_ _0\"></span>ains <span class=\"_ _55\"> </span>actifs <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>cette sous-location <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>trait\u00e9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _0\"></span>suit. <span class=\"_ _1\"></span>Une <span class=\"_ _1\"></span>sous-location <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>une <span class=\"_ _49\"> </span>op\u00e9ratio<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>par <span class=\"_ _49\"> </span>laquel<span class=\"_ _0\"></span>le <span class=\"_ _51\"> </span>un<span class=\"_ _0\"></span> locataire <span class=\"_ _7\"> </span>lo<span class=\"_ _0\"></span>ue <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>actif <span class=\"_ _46\"> </span><span class=\"ls96\">d\u2019</span>un <span class=\"_ _7\"> </span>b<span class=\"_ _0\"></span>ailleur <span class=\"_ _7\"> </span>(bail principal) <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>locataire <span class=\"_ _27\"></span>c\u00e8de <span class=\"_ _1\"></span>ensu<span class=\"_ _0\"></span>ite <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00eame actif <span class=\"_ _47\"> </span>(en <span class=\"_ _48\"> </span>tant <span class=\"_ _47\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>b<span class=\"_ _0\"></span>ailleur <span class=\"_ _47\"> </span>interm\u00e9d<span class=\"_ _0\"></span>iaire) <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>un<span class=\"_ _0\"></span> autre locataire tiers (s<span class=\"_ _0\"></span>ous-location).<span class=\"_ _0\"></span> Un <span class=\"_ _58\"> </span>locataire <span class=\"_ _58\"> </span>interm\u00e9diair<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>classe <span class=\"_ _58\"> </span>la <span class=\"_ _58\"> </span>sous<span class=\"_ _0\"></span>-location <span class=\"_ _4f\"> </span>com<span class=\"_ _0\"></span>me <span class=\"_ _4f\"> </span>un <span class=\"_ _4f\"> </span>co<span class=\"_ _0\"></span>ntrat <span class=\"_ _4f\"> </span>de <span class=\"_ _4f\"> </span>locat<span class=\"_ _0\"></span>ion-financement <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>loca<span class=\"_ _0\"></span>tion <span class=\"_ _47\"> </span>simple<span class=\"_ _0\"></span> comme suit : \u25aa <span class=\"_ _54\"> </span>Si <span class=\"_ _27\"></span>le <span class=\"_ _26\"></span>contrat <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>location <span class=\"_ _26\"> </span>est <span class=\"_ _27\"></span>un <span class=\"_ _26\"> </span>contrat <span class=\"_ _26\"></span>de location <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>court <span class=\"_ _27\"></span>terme<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l\u2019entit\u00e9, <span class=\"_ _26\"></span>en <span class=\"_ _1\"></span>tan<span class=\"_ _0\"></span>t que <span class=\"_ _68\"> </span>prene<span class=\"_ _0\"></span>ur, <span class=\"_ _68\"> </span>a <span class=\"_ _68\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _74\"> </span>en comptabilisant <span class=\"_\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_\"> </span>paiements <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>location<span class=\"_ _0\"></span> comme <span class=\"_ _58\"> </span>une <span class=\"_ _58\"> </span>charge <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>elon <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode lin\u00e9aire s<span class=\"_ _0\"></span>ur l<span class=\"_ _0\"></span>a dur\u00e9e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>at de <span class=\"_ _0\"></span>location<span class=\"ls9c\">, </span>la <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ous-location <span class=\"_ _2\"></span>doit <span class=\"_ _2\"></span>\u00eatre <span class=\"_ _2\"></span>cla<span class=\"_ _0\"></span>ss\u00e9e <span class=\"_ _2c\"></span>comm<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>un<span class=\"_ _0\"></span> contrat de location s<span class=\"_ _0\"></span>imple \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>contraire, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ous-location <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>oit </span>\u00eatre <span class=\"_ _d\"> </span>class\u00e9e <span class=\"_ _d\"> </span>par <span class=\"_ _d\"> </span>r\u00e9f\u00e9rence <span class=\"_ _d\"> </span>au <span class=\"_ _d\"> </span>droi<span class=\"_ _0\"></span>t d\u2019utilisation <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>l\u2019actif <span class=\"_ _48\"> </span>d\u00e9coulant <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>contr<span class=\"_ _0\"></span>at de <span class=\"_ _53\"> </span>location<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>principa<span class=\"_ _0\"></span>l, <span class=\"_ _53\"> </span>plut\u00f4t <span class=\"_ _53\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _53\"> </span>par<span class=\"_ _0\"></span> r\u00e9f\u00e9rence \u00e0 <span class=\"_ _0\"></span>la dur\u00e9e<span class=\"_ _0\"></span> de vie <span class=\"_ _0\"></span>\u00e9conomique <span class=\"_ _0\"></span>de l\u2019actif sous-jacent (te<span class=\"_ _0\"></span>l<span class=\"ls9f\">le</span> <span class=\"_ _3\"></span>que l\u2019immob<span class=\"_ _0\"></span>ilisation corporelle <span class=\"_ _51\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _51\"> </span>fait <span class=\"_ _51\"> </span>l\u2019objet <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> location<span class=\"ls9b\">).</span> Par <span class=\"_ _1\"></span>cons\u00e9quen<span class=\"_ _0\"></span>t, <span class=\"_ _1\"></span>lorsque <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>contrat <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>locat<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span> principal n\u2019est <span class=\"_ _2\"></span>pas un <span class=\"_ _2\"></span>contrat de <span class=\"_ _2\"></span>location<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ourt terme <span class=\"_ _47\"> </span>comptabilis\u00e9 <span class=\"_ _48\"> </span>en <span class=\"_ _47\"> </span>charges <span class=\"_ _47\"> </span>lin\u00e9a<span class=\"_ _0\"></span>ire <span class=\"_ _26\"> </span>sur <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> dur\u00e9e <span class=\"_\"> </span>du <span class=\"_ _55\"> </span>contrat <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>location, <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>b<span class=\"_ _0\"></span>ailleur <span class=\"_\"> </span>do<span class=\"_ _3\"></span>it utiliser <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>principes <span class=\"_ _1\"></span>g\u00e9n\u00e9raux<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ls96\">de</span> <span class=\"_ _1\"></span>classificati<span class=\"_ _0\"></span>on d\u2019<span class=\"ls1\">un <span class=\"_ _1\"></span>contrat <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>tant <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trat <span class=\"_ _0\"></span>de </span>location <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>imple <span class=\"_ _51\"> </span>ou <span class=\"_ _49\"> </span>location-financ<span class=\"_ _0\"></span>ement <span class=\"_ _51\"> </span>par r\u00e9f\u00e9rence <span class=\"_ _2\"></span><span class=\"ls96\">au<span class=\"ls1\"> droit <span class=\"_ _2\"></span>d\u2019utilisation <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019actif<span class=\"ls9e\">. <span class=\"_ _3\"></span><span class=\"ls1\">IFRS <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>6 </span></span></span></span>requiert une sous-<span class=\"_ _0\"></span>location : \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">D\u2019\u00eatre <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>lass\u00e9 <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _2c\"></span>un <span class=\"_ _2\"></span>contrat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>location-</span>financement <span class=\"_ _0\"></span>si <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>quasi-<span class=\"_ _0\"></span>totalit\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isques et <span class=\"_ _55\"> </span>avantages <span class=\"_\"> </span>inh\u00e9rents <span class=\"_\"> </span>\u00e0 <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>propri\u00e9t\u00e9 <span class=\"_\"> </span>de l\u2019actif lou\u00e9 ont \u00e9t\u00e9 transf<span class=\"_ _0\"></span>\u00e9r\u00e9s au locata<span class=\"_ _0\"></span>ire. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">D\u2019\u00eatre <span class=\"_ _0\"></span>autrement<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>class\u00e9 <span class=\"_ _0\"></span>comme<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrat </span></span>de location simp<span class=\"_ _0\"></span>le.  &gt;&gt;<span class=\"ls1\"> <span class=\"_ _27\"></span>En <span class=\"_ _26\"> </span>savoir <span class=\"_ _26\"></span>plus <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les <span class=\"_ _27\"></span>contrats <span class=\"_ _26\"> </span>de <span class=\"_ _26\"></span>location </span>dans Note <span class=\"lsa0\">23</span><span class=\"ff3a\"> </span>1.7. <span class=\"_ _8d\"> </span>PERTE DE VALEUR DES IMMOBILISATIONS CORPORELLES ET INCORPORELLES S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Quand la <span class=\"_ _0\"></span>direction estime<span class=\"_ _0\"></span> qu\u2019il y a<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> risque de<span class=\"_ _0\"></span> r\u00e9duction <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>val<span class=\"_ _0\"></span>eurs, <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>v<span class=\"_ _0\"></span>aleurs <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ecouvrables des <span class=\"_ _49\"> </span>acti<span class=\"_ _0\"></span>fs <span class=\"_ _49\"> </span>corporelles <span class=\"_ _50\"> </span>et <span class=\"_ _50\"> </span>incorp<span class=\"_ _0\"></span>orelles <span class=\"_ _49\"> </span>sont<span class=\"_ _0\"></span> d\u00e9termin\u00e9s sur la base<span class=\"_ _0\"></span> de la \u00ab valeur d\u2019utilit\u00e9 \u00bb<span class=\"_ _0\"></span>. Ces valeurs d\u2019utilit\u00e9 o<span class=\"_ _0\"></span>nt \u00e9t\u00e9 estim\u00e9s sur la b<span class=\"_ _0\"></span>ase des <span class=\"_ _47\"> </span>flux <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie <span class=\"_ _47\"> </span>d\u00e9c<span class=\"_ _0\"></span>oulant <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>derniers business <span class=\"_ _53\"> </span>plans <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>\u2019IBA, <span class=\"_ _5a\"> </span>tel <span class=\"_ _53\"> </span>qu\u2019ils <span class=\"_ _53\"> </span>ont <span class=\"_ _53\"> </span>\u00e9t\u00e9 approuv\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Cons<span class=\"_ _0\"></span>eil <span class=\"_ _0\"></span>d\u2019administration. <span class=\"_ _0\"></span>Ces<span class=\"_ _0\"></span> business <span class=\"_ _47\"> </span>plans <span class=\"_ _47\"> </span>int\u00e8<span class=\"_ _0\"></span>grent <span class=\"_ _47\"> </span>diverses <span class=\"_ _47\"> </span>hypoth\u00e8s<span class=\"_ _0\"></span>es prises <span class=\"_\"> </span>par <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>Direction <span class=\"_\"> </span>et <span class=\"_\"> </span>approuv\u00e9es <span class=\"_\"> </span>par <span class=\"_\"> </span>le Conseil d\u2019adm<span class=\"_ _0\"></span>inistration quant <span class=\"_ _0\"></span>\u00e0 l\u2019\u00e9volution <span class=\"_ _0\"></span>des activit\u00e9s, <span class=\"_ _47\"> </span>l\u2019\u00e9volution <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>marges <span class=\"_ _47\"> </span>d\u2019exploi<span class=\"_ _0\"></span>tation afin de supporter les <span class=\"_ _0\"></span>m\u00eames hypoth\u00e8ses.<span class=\"_ _0\"></span><span class=\"ff36\"> </span>Une <span class=\"_ _49\"> </span>r\u00e9<span class=\"_ _0\"></span>duction <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9e lorsque <span class=\"_ _7a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _70\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _7a\"> </span>comptable <span class=\"_ _6b\"> </span>d\u2019un<span class=\"_ _0\"></span><span class=\"lsa0\">e </span>immobilisation <span class=\"_ _27\"></span>d\u00e9pass<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _1\"></span>recouvrable<span class=\"_ _0\"></span>.  La <span class=\"_ _47\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>recouvrable<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>est<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pl<span class=\"_ _0\"></span>us <span class=\"_ _47\"> </span>\u00e9lev\u00e9e <span class=\"_ _48\"> </span>des deux <span class=\"_ _46\"> </span>valeurs <span class=\"_ _46\"> </span>suivantes<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>: <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>juste <span class=\"_ _46\"> </span>valeur<span class=\"_ _0\"></span> diminu\u00e9e <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>fra<span class=\"_ _0\"></span>is <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cession <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>correspond aux <span class=\"_ _4\"> </span>liquidit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>qu\u2019IBA <span class=\"_ _4\"> </span>peu<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>r\u00e9cup\u00e9rer <span class=\"_ _51\"> </span>par <span class=\"_ _51\"> </span>la vente) <span class=\"_ _1\"></span><span class=\"ls96\">et</span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>corres<span class=\"_ _0\"></span>pond <span class=\"_ _0\"></span>aux liquidit\u00e9s <span class=\"_ _55\"> </span>qu\u2019IBA <span class=\"_ _48\"> </span>peut <span class=\"_ _55\"> </span>r\u00e9cup\u00e9rer<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>si <span class=\"_ _55\"> </span>le <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> continue <span class=\"ls96\">\u00e0 </span>faire usa<span class=\"_ _0\"></span>ge de l\u2019immobilisation<span class=\"_ _0\"></span><span class=\"ls9b\">).</span> Lorsque <span class=\"_ _6d\"> </span>les <span class=\"_ _6d\"> </span>possibilit\u00e9s <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>permettaient, <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es tests <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation <span class=\"_ _1\"></span>ont<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>effectu<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> immobilisations <span class=\"_ _5c\"> </span>individuel<span class=\"ls9d\">le</span>s<span class=\"_ _0\"></span>. <span class=\"_ _6f\"> </span>S\u2019il <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>\u2019av\u00e8re toutefois <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>immobilisations<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>ne <span class=\"_ _48\"> </span>g\u00e9n\u00e8rent<span class=\"_ _0\"></span> pas <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>dissoci\u00e9s, <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ex\u00e9cut\u00e9 <span class=\"_ _6d\"> </span>au <span class=\"_ _6d\"> </span>niveau <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>l\u2019u<span class=\"_ _0\"></span>nit\u00e9 <span class=\"_\"> </span>g<span class=\"_ _0\"></span>\u00e9n\u00e9ratrice <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>laquelle <span class=\"_ _1\"></span>appart<span class=\"_ _0\"></span>ien<span class=\"_ _3\"></span>t <span class=\"_ _1\"></span>l\u2019immo<span class=\"_ _0\"></span>bilisation (unit\u00e9 <span class=\"_ _48\"> </span>g\u00e9n\u00e9ra<span class=\"_ _0\"></span>trice <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>tr\u00e9sorerie<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>UGT<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>= <span class=\"_ _55\"> </span>le plus <span class=\"_ _26\"> </span>petit <span class=\"_ _26\"> </span>groupe <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>\u2019immobilisations <span class=\"_ _26\"> </span>identifiable<span class=\"_ _0\"></span> g\u00e9n\u00e9rant <span class=\"_ _6e\"> </span>des <span class=\"_ _6e\"> </span>liqui<span class=\"_ _0\"></span>dit\u00e9s <span class=\"_ _74\"> </span>de <span class=\"_ _70\"> </span>mani\u00e8re ind\u00e9pendantes p<span class=\"_ _0\"></span>ar rapport aux autres UGT)<span class=\"_ _0\"></span>. Le <span class=\"_ _6f\"> </span>goodwill <span class=\"_ _23\"> </span>g\u00e9n\u00e9r<span class=\"ls96\">\u00e9 <span class=\"_ _6f\"> </span></span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _44\"> </span>regrou<span class=\"_ _0\"></span>pement d\u2019entreprises <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>a<span class=\"_ _0\"></span>llou\u00e9 <span class=\"_ _48\"> </span>aux <span class=\"_ _55\"> </span>UGT <span class=\"_ _55\"> </span>du <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> susceptible <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>tirer <span class=\"_ _55\"> </span>profit <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>synergies <span class=\"_\"> </span> <span class=\"_ _55\"> </span>qui r\u00e9sultent <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>regro<span class=\"_ _0\"></span>upement. <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>alloc<span class=\"_ _0\"></span>ation repose <span class=\"_ _4e\"> </span>sur <span class=\"_ _4e\"> </span>l\u2019\u00e9va<span class=\"_ _0\"></span>luation <span class=\"_ _6d\"> </span>par <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>D<span class=\"_ _0\"></span>irection <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> synergies <span class=\"_\"> </span>obtenues <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>ne <span class=\"_\"> </span>d\u00e9pend <span class=\"_ _55\"> </span>pas <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>l<span class=\"lsa0\">a </span>location <span class=\"ls96\">des</span> imm<span class=\"_ _0\"></span>obilisations acquises<span class=\"_ _0\"></span>. Le <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>est <span class=\"_ _1\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>oodwill <span class=\"_ _1\"></span>(e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>de <span class=\"_ _26\"></span>l\u2019UGT li\u00e9e) <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>effectu\u00e9s <span class=\"_ _51\"> </span>annuellement <span class=\"_ _4\"> </span>(<span class=\"_ _0\"></span>voir <span class=\"_ _4\"> </span>plus fr\u00e9quemment selon <span class=\"_ _0\"></span>les circonstances), puisq<span class=\"_ _0\"></span>ue ceux-ci <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>sont <span class=\"_ _4\"> </span>pas <span class=\"_ _4e\"> </span>amortis,<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>m\u00ea<span class=\"_ _0\"></span>me <span class=\"_ _4e\"> </span>si <span class=\"_ _4\"> </span>rien n\u2019indique <span class=\"_ _47\"> </span>une <span class=\"_ _26\"> </span>\u00e9ve<span class=\"_ _0\"></span>ntuelle <span class=\"_ _26\"> </span>perte <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _26\"> </span>Les<span class=\"_ _0\"></span> aut<span class=\"ls1\">res <span class=\"_ _68\"> </span>immobilisations <span class=\"_ _68\"> </span>incorpor<span class=\"_ _0\"></span>elles <span class=\"_ _61\"> </span>e<span class=\"_ _0\"></span>t </span>corporelles/UGT<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>sont <span class=\"_\"> </span>test\u00e9es <span class=\"_\"> </span>uniquement <span class=\"_\"> </span>en<span class=\"_ _0\"></span> pr\u00e9sence <span class=\"_\"> </span>d\u2019un <span class=\"_ _6d\"> </span>indice <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>perte <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>valeur <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e l\u2019immobilisation.<span class=\"_ _0\"></span> Toute <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>erte <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>valeur <span class=\"_ _27\"></span>est <span class=\"_ _27\"></span>d\u2019abord <span class=\"_ _26\"> </span>d\u00e9duite <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> goodwill. <span class=\"_ _48\"> </span>Toute <span class=\"_ _55\"> </span>perte <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>valeur <span class=\"_ _48\"> </span>d\u00e9passant<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> valeur <span class=\"_ _52\"> </span>co<span class=\"_ _0\"></span>mptable <span class=\"_ _52\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>go<span class=\"_ _0\"></span>odwill <span class=\"_ _52\"> </span>est<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>ensuit<span class=\"_ _0\"></span>e d\u00e9duite <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>autres <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>l\u2019UGT <span class=\"_ _48\"> </span>uniquemment <span class=\"_ _48\"> </span>si<span class=\"_ _0\"></span> l<span class=\"ls96\">eur</span> <span class=\"_ _6d\"> </span>valeur <span class=\"_ _4e\"> </span>recouvrable <span class=\"_ _6d\"> </span>e<span class=\"_ _0\"></span>st <span class=\"_ _5\"> </span>inf\u00e9rie<span class=\"_ _0\"></span>ure <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _6d\"> </span>leur<span class=\"_ _0\"></span> valeur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>nette. <span class=\"_ _0\"></span>Des <span class=\"_ _0\"></span>reprises de<span class=\"_ _0\"></span> pertes<span class=\"_ _0\"></span> de <span class=\"_ _6d\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _6d\"> </span>(autres<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>que <span class=\"_ _4e\"> </span>sur <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>goodw<span class=\"_ _0\"></span>ill) <span class=\"_ _6d\"> </span>sont<span class=\"_ _0\"></span> enregistr\u00e9es lors<span class=\"_ _0\"></span>qu\u2019elles sont jusitfi\u00e9es.<span class=\"_ _0\"></span> 1.8. <span class=\"_ _8d\"> </span>STOCKS Les <span class=\"_ _2c\"></span>stock<span class=\"_ _0\"></span>s <span class=\"_ _2c\"></span>sont <span class=\"_ _2\"></span>\u00e9valu\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span><span class=\"ls96\">au<span class=\"ls1\"> <span class=\"_ _2\"></span>plus <span class=\"_ _2\"></span>bas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>leur <span class=\"_ _2c\"></span>co<span class=\"_ _0\"></span>\u00fbt </span></span>et <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>aleur <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9alisation <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> la situation financi\u00e8re.<span class=\"_ _0\"></span> Le <span class=\"_\"> </span>co\u00fbt <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>tocks <span class=\"_\"> </span>comprend <span class=\"_\"> </span>to<span class=\"_ _0\"></span>us <span class=\"_\"> </span>les <span class=\"_ _6d\"> </span>frais<span class=\"_ _0\"></span> encourus <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mener <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>stocks <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019endroit <span class=\"_ _0\"></span><span class=\"lsa0\">et </span>dans <span class=\"_ _50\"> </span>l\u2019\u00e9t<span class=\"_ _0\"></span>at <span class=\"_ _50\"> </span>o\u00f9 <span class=\"_ _5b\"> </span>ils <span class=\"_ _50\"> </span>se <span class=\"_ _5b\"> </span>trouvent <span class=\"_ _5b\"> </span>- <span class=\"_ _50\"> </span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _50\"> </span>de production <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>ndirects <span class=\"_ _27\"></span>inc<span class=\"_ _0\"></span>lus. <span class=\"_ _27\"></span>Les <span class=\"_ _26\"></span>frais <span class=\"_ _27\"></span>g\u00e9n\u00e9raux<span class=\"_ _0\"></span> administratifs <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>contri<span class=\"_ _0\"></span>buent <span class=\"_ _0\"></span>pas <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>amener les <span class=\"_ _48\"> </span>stock<span class=\"_ _0\"></span>s <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _55\"> </span>l\u2019endroit <span class=\"_ _48\"> </span>et <span class=\"_ _55\"> </span>dans <span class=\"_ _55\"> </span>l\u2019<span class=\"ls96\">\u00e9tat <span class=\"_ _48\"> </span></span>o<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _48\"> </span>ils <span class=\"_ _48\"> </span>se<span class=\"_ _0\"></span> trouvent, <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>frais <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>vente, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>st<span class=\"_ _0\"></span>ockage <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> montants <span class=\"_ _26\"></span>anormaux <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _0\"></span>chets <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>fabricat<span class=\"_ _0\"></span>ion ne sont pas inclus dans <span class=\"_ _0\"></span>les co\u00fbts des stocks.<span class=\"_ _0\"></span> La <span class=\"_ _47\"> </span>m\u00e9thode <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _47\"> </span>standard <span class=\"_ _47\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _26\"> </span>utilis\u00e9e. <span class=\"_ _47\"> </span>L<span class=\"_ _0\"></span>e co\u00fbt <span class=\"_\"> </span>s<span class=\"_ _0\"></span>tandard <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_\"> </span>\u00e9l\u00e9m<span class=\"_ _0\"></span>ent <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>stock <span class=\"_ _6d\"> </span>en<span class=\"_ _0\"></span> <span class=\"_\"> </span>fin<span class=\"_ _0\"></span> d\u2019exercice <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>ust\u00e9 <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>r\u00e9el. <span class=\"_ _0\"></span>L\u2019af<span class=\"_ _0\"></span>fectation des <span class=\"_ _47\"> </span>fr<span class=\"_ _0\"></span>ais <span class=\"_ _47\"> </span>g\u00e9n\u00e9raux <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>pro<span class=\"_ _0\"></span>duction <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _48\"> </span>de production <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>stocks<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>base <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>capacit\u00e9 normale des installatio<span class=\"_ _0\"></span>ns de production.<span class=\"_ _0\"></span> Le <span class=\"_ _70\"> </span>co\u00fbt <span class=\"_ _7a\"> </span>des <span class=\"_ _7a\"> </span>stocks <span class=\"_ _7a\"> </span>habituellement<span class=\"_ _0\"></span> interchangeables <span class=\"_\"> </span>est <span class=\"_ _5\"> </span>allou<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _55\"> </span>au <span class=\"_\"> </span>moyen <span class=\"_\"> </span>de <span class=\"_\"> </span>la formule <span class=\"_ _4e\"> </span>du <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _4e\"> </span>moyen <span class=\"_ _4\"> </span>pond\u00e9r\u00e9. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _4e\"> </span>m\u00eame formule <span class=\"_ _0\"></span>est utilis\u00e9e <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tous <span class=\"_ _0\"></span>les stock<span class=\"_ _0\"></span>s dont l<span class=\"_ _0\"></span>a nature <span class=\"_ _2\"></span>et <span class=\"ls9f\">l\u2019<span class=\"_ _2\"></span><span class=\"ls1\">ut<span class=\"_ _0\"></span>ilisation <span class=\"_ _2\"></span>sont <span class=\"_ _3\"></span>similaires<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>l\u2019entit\u00e9.<span class=\"_ _0\"></span> </span></span>La <span class=\"_ _48\"> </span>va<span class=\"_ _0\"></span>leur <span class=\"_ _48\"> </span>nette<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>r\u00e9alisation <span class=\"_ _48\"> </span>c<span class=\"_ _0\"></span>orrespond <span class=\"_ _55\"> </span>au<span class=\"_ _0\"></span> prix <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>v<span class=\"_ _0\"></span>ente <span class=\"_ _58\"> </span>estim<span class=\"ls96\">\u00e9 <span class=\"_ _52\"> </span></span>dans <span class=\"_ _52\"> </span>le <span class=\"_ _58\"> </span>cadre<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>des op\u00e9rations <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>ourantes, <span class=\"_ _53\"> </span>d<span class=\"_ _0\"></span>iminu\u00e9 <span class=\"_ _4f\"> </span>des <span class=\"_ _d\"> </span>co\u00fbts  d\u2019ach\u00e8vement <span class=\"_ _4e\"> </span>estim\u00e9s <span class=\"_ _6d\"> </span><span class=\"ls96\">et <span class=\"_ _4e\"> </span></span>des <span class=\"_ _6d\"> </span>co\u00fbts <span class=\"_ _6d\"> </span>es<span class=\"_ _0\"></span>tim<span class=\"ls96\">\u00e9s<span class=\"_ _0\"></span></span> n\u00e9cessaires <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _46\"> </span>la <span class=\"_ _7\"> </span>r\u00e9a<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sation <span class=\"_ _46\"> </span>de <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>vente (commissions de vente<span class=\"_ _0\"></span> par exemple<span class=\"ls9b\">).</span> IBA <span class=\"_ _58\"> </span>compta<span class=\"_ _0\"></span>bilise <span class=\"_ _58\"> </span>une <span class=\"_ _52\"> </span>r\u00e9ductio<span class=\"_ _0\"></span>n <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>v<span class=\"_ _0\"></span>aleur lorsque <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>valeur <span class=\"_ _27\"></span>nette <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>r\u00e9alisation <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>date de la situation financi\u00e8re es<span class=\"_ _0\"></span>t inf\u00e9rieure au co\u00fbt.<span class=\"_ _0\"></span> IBA <span class=\"_ _46\"> </span>applique<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>r\u00e8g<span class=\"_ _0\"></span>le <span class=\"_ _46\"> </span>suivante <span class=\"_ _5a\"> </span>pour <span class=\"_ _46\"> </span>les<span class=\"_ _0\"></span> r\u00e9ductions <span class=\"_ _49\"> </span><span class=\"ls96\">de <span class=\"_ _51\"> </span></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _51\"> </span>li\u00e9es <span class=\"_ _49\"> </span>aux <span class=\"_ _51\"> </span>\u00e9l\u00e9ments <span class=\"_ _49\"> </span>\u00e0 rotation lente :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">En <span class=\"_ _47\"> </span>l\u2019absence <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>mouvement <span class=\"_ _47\"> </span>apr\u00e8s <span class=\"_ _26\"> </span>1 <span class=\"_ _47\"> </span>an <span class=\"ls9c\">:</span></span>r\u00e9duction de valeur sur 3 <span class=\"_ _0\"></span>ans;\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">En <span class=\"_ _2\"></span>cas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mouvement <span class=\"_ _2\"></span>apr\u00e8s <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r\u00e9duction <span class=\"_ _2\"></span>de</span>valeur : <span class=\"_ _4\"> </span>une <span class=\"_ _51\"> </span>reprise <span class=\"_ _51\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>r\u00e9d<span class=\"_ _0\"></span>uction <span class=\"_ _4\"> </span>devaleur est act\u00e9e.La <span class=\"_ _46\"> </span>valeur<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>des <span class=\"_ _5a\"> </span>inventaires <span class=\"_ _5a\"> </span>est <span class=\"_ _46\"> </span>c<span class=\"_ _0\"></span>ependant \u00e9valu\u00e9e <span class=\"_ _50\"> </span>de <span class=\"_ _50\"> </span>mani\u00e8re <span class=\"_ _5b\"> </span>individuelle <span class=\"_ _50\"> </span>en <span class=\"_ _50\"> </span>fin <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e p\u00e9riode. <span class=\"_ _47\"> </span>Il<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>d\u00e9rog<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>r\u00e8gle <span class=\"_ _47\"> </span>g\u00e9n<span class=\"_ _0\"></span>\u00e9rale <span class=\"_ _47\"> </span>de r\u00e9duction de <span class=\"_ _3\"></span>valeur li\u00e9e aux \u00e9l\u00e9ments \u00e0 <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>otation lente <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>i-dessus <span class=\"_ _4e\"> </span>lorsque<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ela <span class=\"_ _4e\"> </span>est <span class=\"_ _4\"> </span>justifi\u00e9 <span class=\"_ _4e\"> </span>par<span class=\"_ _0\"></span> l\u2019\u00e9valuation de man<span class=\"_ _0\"></span>i\u00e8re individuelle.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"_ _55\"> </span><span class=\"ls1\">Pour en<span class=\"_ _3\"></span> savoir <span class=\"_ _2\"></span>plus sur les <span class=\"_ _2\"></span>stock<span class=\"_ _0\"></span>s, <span class=\"_ _2\"></span>cons<span class=\"_ _0\"></span>ul<span class=\"_ _3\"></span>tez</span>la note <span class=\"ls96\">12</span>1.9. <span class=\"_ _8d\"> </span>RECONNAISSANCE DE REVENUS IBA <span class=\"_\"> </span>Group <span class=\"_ _55\"> </span>applique <span class=\"_\"> </span>la <span class=\"_\"> </span>norme <span class=\"_ _55\"> </span>IFRS <span class=\"_\"> </span>15 <span class=\"_ _55\"> </span>pour d\u00e9terminer <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>chiffre <span class=\"_ _4\"> </span>d\u2019affaires<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>doit <span class=\"_ _4\"> </span>\u00eatre reconnu <span class=\"_ _49\"> </span>sur <span class=\"_ _49\"> </span>l\u2019exerc<span class=\"_ _0\"></span>ice. <span class=\"_ _51\"> </span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _51\"> </span>15<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>\u00e9tablit <span class=\"_ _49\"> </span>u<span class=\"_ _0\"></span>n mod\u00e8le <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>cinq <span class=\"_ _26\"> </span>\u00e9tapes <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>compta<span class=\"_ _0\"></span>biliser <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> revenus r\u00e9sultant <span class=\"_ _0\"></span>de contr<span class=\"_ _0\"></span>ats conclus avec<span class=\"_ _0\"></span> des clients. <span class=\"_ _27\"></span>Selon <span class=\"_ _27\"></span>IFRS <span class=\"_ _27\"></span>15, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>hiffre <span class=\"_ _1\"></span>d\u2019affaires <span class=\"_ _27\"></span>est comptabilis\u00e9 <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>montant <span class=\"_ _7\"> </span>qui <span class=\"_ _7\"> </span>refl\u00e8te <span class=\"_ _7\"> </span>la contrepartie <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _6d\"> </span>laque<span class=\"_ _0\"></span>lle <span class=\"_\"> </span>une <span class=\"_ _6d\"> </span>entit\u00e9 <span class=\"_\"> </span>s<span class=\"_ _0\"></span>\u2019attend <span class=\"_\"> </span>\u00e0<span class=\"_ _0\"></span> avoir <span class=\"_ _0\"></span>droit e<span class=\"_ _0\"></span>n \u00e9change <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>transfert <span class=\"_ _0\"></span>de bi<span class=\"_ _0\"></span>ens ou de <span class=\"_ _4\"> </span>services <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ent. <span class=\"_ _4\"> </span>La <span class=\"_ _4\"> </span>norme <span class=\"_ _4\"> </span>requiert<span class=\"_ _0\"></span> l\u2019<span class=\"ls1\">application <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>j<span class=\"_ _0\"></span>ugements <span class=\"_ _52\"> </span>importants <span class=\"_ _52\"> </span>pour </span>comptabiliser <span class=\"_ _55\"> </span>les <span class=\"_ _48\"> </span>re<span class=\"_ _0\"></span>venus <span class=\"_ _48\"> </span>fournis <span class=\"_ _55\"> </span>par <span class=\"_ _55\"> </span>IBA <span class=\"_ _48\"> </span>en<span class=\"_ _0\"></span> vertu de la note 4.<span class=\"_ _0\"></span>1.1. Les <span class=\"_ _1\"></span>crit\u00e8res <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>reconna<span class=\"_ _0\"></span>issance <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>appliqu\u00e9s<span class=\"_ _0\"></span> aux<span class=\"ls1\"> <span class=\"_ _0\"></span>diff\u00e9rentes o<span class=\"_ _0\"></span>bligations de <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>des </span>contrats. Lorsque <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>\u2019issue <span class=\"_ _d\"> </span>d\u2019un <span class=\"_ _57\"> </span>contrat <span class=\"_ _57\"> </span>(c\u2019est-\u00e0-dire<span class=\"_ _0\"></span> l\u2019estimation <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>marge <span class=\"_ _58\"> </span>finale) <span class=\"_ _58\"> </span>peut <span class=\"_ _58\"> </span>\u00eatre estim\u00e9e <span class=\"_\"> </span>de <span class=\"_\"> </span>mani\u00e8re <span class=\"_\"> </span>fiable, <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>rec<span class=\"_ _0\"></span>ettes <span class=\"_\"> </span>sont reconnues <span class=\"_ _0\"></span>soit au fi<span class=\"_ _0\"></span>l du temps<span class=\"_ _0\"></span> <span class=\"ls96\">ou</span> \u00e0 <span class=\"_ _0\"></span>un moment<span class=\"_ _0\"></span> donn\u00e9, <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>expl<span class=\"_ _0\"></span>iqu\u00e9 <span class=\"_ _1\"></span>plus <span class=\"_ _1\"></span>lo<span class=\"_ _0\"></span>in <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>chaque type de revenu.<span class=\"_ _0\"></span> Lorsque <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>r\u00e9sultat <span class=\"_ _4e\"> </span>du <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _4e\"> </span>ne <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>eut <span class=\"_ _6d\"> </span>\u00eatre<span class=\"_ _0\"></span> estim\u00e9 <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>mani\u00e8re<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>fiable,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>les <span class=\"_ _26\"> </span>recettes <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>son<span class=\"_ _0\"></span>t reconnues <span class=\"_ _55\"> </span>que <span class=\"_ _48\"> </span>dans <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>mesure <span class=\"_\"> </span>ou <span class=\"_ _48\"> </span>les <span class=\"_ _55\"> </span>co\u00fbts en<span class=\"ls1\">gag\u00e9s <span class=\"_\"> </span>seront <span class=\"_\"> </span>probablement <span class=\"_\"> </span>r\u00e9cup\u00e9r\u00e9s;<span class=\"_ _0\"></span> <span class=\"_\"> </span>les </span>co\u00fbts <span class=\"_ _26\"> </span>contractu<span class=\"_ _0\"></span>els <span class=\"_ _26\"></span>sont <span class=\"_ _47\"> </span>reconnus <span class=\"_ _47\"> </span>comme <span class=\"_ _26\"> </span>un<span class=\"_ _0\"></span>e d\u00e9pense <span class=\"_ _47\"> </span>engag\u00e9e. <span class=\"_ _48\"> </span>Lorsqu\u2019il <span class=\"_ _47\"> </span>est <span class=\"_ _48\"> </span>probable <span class=\"_ _47\"> </span>qu<span class=\"_ _0\"></span>e les <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _0\"></span>totaux du <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>d\u00e9passero<span class=\"_ _0\"></span>nt le <span class=\"_ _0\"></span>total<span class=\"_ _0\"></span> des r<span class=\"_ _0\"></span>ecettes c<span class=\"_ _0\"></span>ontractuelles, <span class=\"_ _0\"></span>la p<span class=\"_ _0\"></span>erte <span class=\"_ _0\"></span>pr\u00e9vue es<span class=\"_ _0\"></span>t imm\u00e9diatement <span class=\"_ _3\"></span>reconnue, et <span class=\"_ _2c\"></span>une <span class=\"_ _2\"></span>prov<span class=\"_ _0\"></span>ision <span class=\"_ _2c\"></span>p<span class=\"_ _0\"></span>our perte \u00e0 l\u2019ach\u00e8vement est <span class=\"_ _0\"></span>enregistr\u00e9e.<span class=\"_ _0\"></span> 1.9.1 <span class=\"_ _23\"> </span>Ventes d\u2019\u00e9quipeme<span class=\"_ _3\"></span>nts et service d\u2019ins<span class=\"_ _3\"></span>tallation L\u2019activit\u00e9 <span class=\"_ _58\"> </span>principal<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>du <span class=\"_ _58\"> </span>Groupe <span class=\"_ _58\"> </span>consiste <span class=\"_ _52\"> </span>\u00e0 r\u00e9aliser <span class=\"_\"> </span>et <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_\"> </span>constru<span class=\"_ _0\"></span>ire <span class=\"_\"> </span>des <span class=\"_\"> </span>\u00e9quipeme<span class=\"_ _0\"></span>nts <span class=\"_\"> </span>de protonth\u00e9rapie <span class=\"_ _58\"> </span>et <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _58\"> </span>organiser <span class=\"_ _58\"> </span>les <span class=\"_ _5b\"> </span>serv<span class=\"_ _0\"></span>ices d\u2019installation <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>clients. <span class=\"_ _2\"></span>Ces <span class=\"_ _2\"></span>contrats <span class=\"_ _2\"></span>avec<span class=\"_ _0\"></span> les <span class=\"_ _2\"></span>clients <span class=\"_ _3\"></span>sont <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ppel\u00e9s <span class=\"_ _2\"></span>four<span class=\"_ _0\"></span>niture <span class=\"_ _2\"></span>d\u2019\u00e9quipement<span class=\"_ _0\"></span> et <span class=\"_ _2\"></span><span class=\"ls1\">services<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019installation. <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>ls <span class=\"_ _2\"></span>repr\u00e9sentent <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lus </span>grande <span class=\"_ _26\"> </span>part<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>ch<span class=\"_ _0\"></span>iffre <span class=\"_ _26\"> </span>d\u2019affaires <span class=\"_ _47\"> </span>d\u2019IBA <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>sont pr\u00e9sent\u00e9s <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>com<span class=\"_ _0\"></span>pte <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>r\u00e9sultat <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>tant<span class=\"_ _0\"></span> que <span class=\"ls1\">\u00ab Ventes <span class=\"_ _0\"></span></span>\u00bb.<span class=\"ls1\">  </span>DO<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>AI<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span>IM<span class=\"_ _0\"></span>PO<span class=\"_ _0\"></span>RT<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>NT<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span><span class=\"lsd2\">DE</span><span class=\"fs3b\"> </span>J<span class=\"_ _0\"></span>UG<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>ENT<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Les <span class=\"_\"> </span>fournitures <span class=\"_\"> </span>d\u2019\u00e9<span class=\"_ _0\"></span>quipement <span class=\"_\"> </span>et <span class=\"_\"> </span>les <span class=\"_\"> </span>services<span class=\"_ _0\"></span> d\u2019installation <span class=\"_ _0\"></span>font toujours <span class=\"_ _0\"></span>l\u2019objet <span class=\"_ _0\"></span>d\u2019un contr<span class=\"_ _0\"></span>at et sont <span class=\"_ _11\"> </span>vendus <span class=\"_ _11\"> </span>comme <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>ensemble <span class=\"_ _11\"> </span>car<span class=\"_ _0\"></span> l\u2019\u00e9quipement <span class=\"_ _4e\"> </span>est <span class=\"_ _6d\"> </span>sp\u00e9c<span class=\"_ _0\"></span>ialis\u00e9e <span class=\"_ _6d\"> </span>par <span class=\"_ _4e\"> </span>nature <span class=\"_ _4e\"> </span>que seul <span class=\"_ _1\"></span>IBA <span class=\"_ _27\"></span>peut <span class=\"_ _27\"></span>fournir <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>services <span class=\"_ _27\"></span>d\u2019installation<span class=\"_ _0\"></span> aux <span class=\"_ _55\"> </span>clients. <span class=\"_\"> </span>En <span class=\"_ _55\"> </span>cons\u00e9q<span class=\"_ _0\"></span>uence, <span class=\"_ _55\"> </span>les <span class=\"_\"> </span>obligations d\u2019IBA <span class=\"_ _52\"> </span>concern<span class=\"_ _0\"></span>ent <span class=\"_ _58\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>trans<span class=\"_ _0\"></span>fert <span class=\"_ _58\"> </span>d\u2019u<span class=\"_ _0\"></span>ne <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>ortie combin\u00e9e <span class=\"_ _52\"> </span>int\u00e9grant <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _7\"> </span>la <span class=\"_ _58\"> </span>fois <span class=\"_ _52\"> </span>l\u2019\u00e9quipement<span class=\"_ _0\"></span> promis <span class=\"_ _74\"> </span>et <span class=\"_ _6e\"> </span>les <span class=\"_ _74\"> </span>services<span class=\"_ _0\"></span> <span class=\"_ _74\"> </span>d\u2019installation correspondants. <span class=\"_ _27\"></span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>d\u00e9termin<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>qu\u2019en raison <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nature <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>promess<span class=\"_ _0\"></span>es, <span class=\"_ _2c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>contrat<span class=\"_ _0\"></span> de <span class=\"_ _5b\"> </span>fournit<span class=\"_ _0\"></span>ure <span class=\"_ _5b\"> </span>d\u2019\u00e9quipeme<span class=\"_ _0\"></span>nt <span class=\"_ _5b\"> </span>et <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>services d\u2019installation <span class=\"_ _1\"></span>devait <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nsid\u00e9r\u00e9 <span class=\"_ _0\"></span>comme <span class=\"_ _1\"></span>une<span class=\"_ _0\"></span> seule obligation de perform<span class=\"_ _0\"></span>ance. En <span class=\"_ _53\"> </span>ce <span class=\"_ _53\"> </span>qui <span class=\"_ _4f\"> </span>concerne <span class=\"_ _53\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _53\"> </span>moment <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>la<span class=\"_ _0\"></span> comptabilisation <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>produits, <span class=\"_ _49\"> </span>le <span class=\"_ _49\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _49\"> </span>a estim\u00e9 <span class=\"_ _5b\"> </span>que <span class=\"_ _58\"> </span>ses <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>erformances <span class=\"_ _5b\"> </span>cr<span class=\"_ _0\"></span>\u00e9ai<span class=\"_ _3\"></span>ent <span class=\"_ _58\"> </span>ou am\u00e9lioraient <span class=\"_ _51\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>actif <span class=\"_ _51\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>client <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>ontr\u00f4le lorsque <span class=\"_ _1\"></span>celui-c<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>est<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>\u00e9\u00e9. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>plus<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> d\u00e9termin\u00e9 <span class=\"_ _4e\"> </span>que, <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>es <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ontrats <span class=\"_ _6d\"> </span>types, <span class=\"_ _4e\"> </span>sa<span class=\"_ _0\"></span> performance <span class=\"_\"> </span>ne <span class=\"_\"> </span>cr\u00e9<span class=\"_ _0\"></span>e <span class=\"_\"> </span>pas <span class=\"_\"> </span>un <span class=\"_\"> </span>actif <span class=\"_\"> </span>avec <span class=\"_\"> </span>une<span class=\"_ _0\"></span> utilisation <span class=\"_ _26\"> </span>alternative <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>conclu que, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>tout <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ment, <span class=\"_ _0\"></span>il <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>droit <span class=\"_ _0\"></span>ex\u00e9c<span class=\"_ _0\"></span>utoire <span class=\"_ _0\"></span>au<span class=\"_ _0\"></span> paiement <span class=\"_ _0\"></span>pour les <span class=\"_ _0\"></span>performances <span class=\"_ _0\"></span>r\u00e9alis\u00e9es \u00e0 <span class=\"_ _0\"></span>ce jour. Par <span class=\"_ _2\"></span>cons\u00e9que<span class=\"_ _0\"></span>nt, <span class=\"_ _2\"></span>le Groupe <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptabilise l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> revenu <span class=\"_ _11\"> </span>au <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _66\"> </span>du <span class=\"_ _11\"> </span>temps <span class=\"_ _66\"> </span>en <span class=\"_ _11\"> </span>mesurant<span class=\"_ _0\"></span> l\u2019avancement <span class=\"_ _52\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>util<span class=\"_ _0\"></span>isant <span class=\"_ _58\"> </span>la <span class=\"_ _7\"> </span>m\u00e9thode <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>es intrants <span class=\"_ _3\"></span>sur <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>des co\u00fbts <span class=\"_ _2\"></span>encourus qui <span class=\"_ _2\"></span>sont<span class=\"_ _0\"></span> compar\u00e9s <span class=\"_ _4\"> </span>au <span class=\"_ _4e\"> </span>co\u00fbt <span class=\"_ _4\"> </span>total <span class=\"_ _4\"> </span>pr\u00e9vu <span class=\"_ _4\"> </span>sur <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>projet (anciennement <span class=\"_ _8f\"> </span>appel\u00e9 <span class=\"_ _0\"></span> <span class=\"_ _7b\"> </span>\u00ab <span class=\"ff36\">pourcentage<span class=\"_ _0\"></span> </span>d\u2019ach\u00e8vement<span class=\"ff37\"> \u00bb). <span class=\"_ _0\"></span> </span>Les co\u00fbts des contrats<span class=\"_ _0\"></span> comprennent : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les c<span class=\"_ _0\"></span>o\u00fbts de <span class=\"_ _0\"></span>production <span class=\"_ _0\"></span>directs <span class=\"_ _0\"></span>et ind<span class=\"_ _0\"></span>irects </span></span>(p<span class=\"ls1\">ar <span class=\"_ _7e\"> </span>exemple : <span class=\"_ _7b\"> </span>les <span class=\"_ _7b\"> </span>ress<span class=\"_ _0\"></span>ources </span>consomm\u00e9es, <span class=\"_ _7\"> </span>heures <span class=\"_ _52\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>main-d\u2019<span class=\"_ _0\"></span>\u0153uvre d\u00e9pens\u00e9es, <span class=\"_ _47\"> </span>co\u00fbts <span class=\"_ _26\"> </span>en<span class=\"_ _0\"></span>gag\u00e9s, <span class=\"_ _26\"> </span>temps <span class=\"_ _47\"> </span>\u00e9coul\u00e9 ou <span class=\"ls1\">temps d\u2019utilisat<span class=\"_ _0\"></span>ions des machines<span class=\"_ _0\"></span><span class=\"ls9b\">);</span> </span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les au<span class=\"_ _0\"></span>tres co\u00fbts <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>sont sp\u00e9c<span class=\"_ _0\"></span>ifiquement <span class=\"_ _0\"></span>\u00e0 </span></span>la <span class=\"_ _0\"></span>charge <span class=\"_ _1\"></span>du <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ient <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ertu <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ermes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>u contrat; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ncourus <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>obtenir <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>contrat<span class=\"_ _0\"></span> </span></span>lorsque ces <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>o\u00fbts peuvent \u00eatre <span class=\"_ _3\"></span>identifi\u00e9s de mani\u00e8re <span class=\"_ _26\"> </span>univoque <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>mesur\u00e9s <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>ma<span class=\"_ _0\"></span>ni\u00e8re fiable <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>que <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>conclusion <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>co<span class=\"_ _0\"></span>ntrat <span class=\"_ _26\"> </span>es<span class=\"_ _0\"></span>t probable.<span class=\"_ _0\"></span> Le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _51\"> </span>exclut <span class=\"_ _51\"> </span>l\u2019effe<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>de <span class=\"_ _51\"> </span>to<span class=\"_ _0\"></span>us <span class=\"_ _4\"> </span>les <span class=\"_ _51\"> </span>co\u00fbts<span class=\"_ _0\"></span> encourus <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _d\"> </span>ne <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontribuent <span class=\"_ _57\"> </span>pas <span class=\"_ _57\"> </span>\u00e0 <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> performance <span class=\"_\"> </span>du <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>transfert <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>u contr\u00f4le <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>biens <span class=\"_ _48\"> </span>ou <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>services <span class=\"_ _55\"> </span>au <span class=\"_ _48\"> </span>client (tels <span class=\"_ _11\"> </span>que <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>qu<span class=\"_ _0\"></span>antit\u00e9s <span class=\"_ _11\"> </span>inattendues <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> mat\u00e9riaux, <span class=\"_ _57\"> </span>de <span class=\"_ _d\"> </span>ma<span class=\"_ _0\"></span>in-d\u2019\u0153uvre <span class=\"_ _d\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>d\u2019autres ressources<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>gaspill\u00e9s) <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>aj<span class=\"_ _0\"></span>uste <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode <span class=\"_ _26\"> </span>de saisie po<span class=\"_ _0\"></span>ur tous les<span class=\"_ _0\"></span> co\u00fbts e<span class=\"_ _0\"></span>ncourus qui <span class=\"_ _0\"></span>ne sont pas <span class=\"_ _1\"></span>proportionn<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>progres<span class=\"_ _0\"></span>sion <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Groupe dans le respect de l\u2019<span class=\"_ _0\"></span>obligation de performance.<span class=\"_ _0\"></span> Lorsque <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>garanties <span class=\"_ _1\"></span>fina<span class=\"_ _0\"></span>nci\u00e8res <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>ivent <span class=\"_ _0\"></span>\u00eatr<span class=\"_ _0\"></span>e donn\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>tiers <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cadre <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>contrat et <span class=\"_ _49\"> </span>que <span class=\"_ _49\"> </span>ces <span class=\"_ _50\"> </span>garanties <span class=\"_ _50\"> </span>im<span class=\"_ _0\"></span>pl<span class=\"_ _3\"></span>iquent <span class=\"_ _50\"> </span>un <span class=\"_ _49\"> </span>r<span class=\"_ _0\"></span>isque financier <span class=\"_ _49\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _49\"> </span>IBA, <span class=\"_ _50\"> </span>un <span class=\"_ _50\"> </span>p<span class=\"_ _0\"></span>assif <span class=\"_ _49\"> </span>financier <span class=\"_ _50\"> </span>est<span class=\"_ _0\"></span> comptabilis\u00e9. 1.9.2 <span class=\"_ _23\"> </span>Services En <span class=\"_ _58\"> </span>plus <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>la <span class=\"_ _58\"> </span>fourniture<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>d\u2019<span class=\"_ _0\"></span>\u00e9quipement <span class=\"_ _58\"> </span>et services <span class=\"_ _6d\"> </span>d\u2019instal<span class=\"_ _0\"></span>lation, <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>Groupe <span class=\"_ _6d\"> </span>fourn<span class=\"_ _0\"></span>it <span class=\"_\"> </span>des<span class=\"_ _0\"></span> services <span class=\"_ _46\"> </span>op\u00e9rationnels<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>et <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>ma<span class=\"_ _0\"></span>intenance (rapport\u00e9 <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>tant <span class=\"_ _15\"> </span>que <span class=\"_ _15\"> </span>\u00ab<span class=\"_ _0\"></span> prestations <span class=\"_ _15\"> </span>de services \u00bb) <span class=\"_ _3\"></span>qui <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>rapporten<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>fonctionnement<span class=\"_ _0\"></span> quotidien <span class=\"_ _58\"> </span>et <span class=\"_ _58\"> </span>l\u2019activit\u00e9 <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>maintenance <span class=\"_ _58\"> </span>des<span class=\"_ _0\"></span> centres <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>protonth\u00e9rap<span class=\"_ _0\"></span>ie <span class=\"_ _49\"> </span>une <span class=\"_ _50\"> </span>fois <span class=\"_ _50\"> </span>ceux<span class=\"_ _0\"></span>-<span class=\"ls67\">ci </span>transf\u00e9r\u00e9s <span class=\"_ _50\"> </span>au <span class=\"_ _50\"> </span>client. <span class=\"_ _5b\"> </span>Pour <span class=\"_ _50\"> </span>ces <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ontrats, <span class=\"_ _49\"> </span>la comptabilisation <span class=\"_ _0\"></span>des pro<span class=\"_ _0\"></span>duits <span class=\"_ _0\"></span>a eu <span class=\"_ _0\"></span>lieu <span class=\"_ _0\"></span>au fil <span class=\"_ _0\"></span>du temps <span class=\"_ _61\"> </span>en <span class=\"_ _68\"> </span>utilisant <span class=\"_ _68\"> </span>la <span class=\"_ _61\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode <span class=\"_ _61\"> </span>de comptabilisation<span class=\"_ _0\"></span> des <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>la m\u00e9thode<span class=\"_ _0\"></span> lin\u00e9aire, car <span class=\"_ _2\"></span>IBA consid\u00e8re que <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>client re\u00e7oit <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t utilise <span class=\"_ _4\"> </span>simultan\u00e9ment <span class=\"_ _4\"> </span>l\u2019av<span class=\"_ _0\"></span>antage <span class=\"_ _4e\"> </span>et <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>ses<span class=\"_ _0\"></span> efforts <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>d\u00e9p<span class=\"_ _0\"></span>loy\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mani<span class=\"_ _0\"></span>\u00e8re <span class=\"_ _1\"></span>uniforme <span class=\"_ _1\"></span>sur<span class=\"_ _0\"></span>  tout<span class=\"ls1\">e la <span class=\"_ _0\"></span>p\u00e9riode de <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>correspondant </span>\u00e0 la dur\u00e9e du contrat.<span class=\"_ _0\"></span> 1.9.3 <span class=\"_ _23\"> </span>Recettes de li<span class=\"_ _3\"></span>cence Occasionnellement, <span class=\"_ _5\"> </span>le <span class=\"_\"> </span>gro<span class=\"_ _0\"></span>upe <span class=\"_\"> </span>IBA <span class=\"_\"> </span>vend<span class=\"_ _0\"></span> <span class=\"_\"> </span>une licence <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>pri\u00e9t\u00e9 <span class=\"_ _0\"></span>intellectuelle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u00e9tenue<span class=\"ls9c\">. </span>Cela <span class=\"_ _48\"> </span>ne <span class=\"_ _47\"> </span>fa<span class=\"_ _0\"></span>it <span class=\"_ _47\"> </span>pas <span class=\"_ _48\"> </span>partie <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>l\u2019activit\u00e9 <span class=\"_ _48\"> </span>principale<span class=\"_ _0\"></span> d\u2019IBA <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>constituera, <span class=\"_ _47\"> </span>dans <span class=\"_ _26\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>plupart <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>cas, une <span class=\"_ _27\"></span>obligation <span class=\"_ _26\"> </span>distincte. <span class=\"_ _26\"></span>Sur <span class=\"_ _27\"></span>base <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>crit\u00e8res<span class=\"_ _0\"></span> d\u00e9finis <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _4e\"> </span>norme <span class=\"_ _4\"> </span>IFRS <span class=\"_ _4\"> </span>15, <span class=\"_ _4\"> </span>le <span class=\"_ _4e\"> </span>Groupe<span class=\"_ _0\"></span> d\u00e9termine qu\u2019il transf\u00e8re un droit d\u2019utilisation de<span class=\"_ _0\"></span> la <span class=\"_ _50\"> </span>pro<span class=\"_ _0\"></span>pri\u00e9t\u00e9 <span class=\"_ _50\"> </span>i<span class=\"_ _0\"></span>ntellectuelle <span class=\"_ _5b\"> </span>plut\u00f4t <span class=\"_ _5b\"> </span>qu\u2019un <span class=\"_ _5b\"> </span>droit d\u2019acc\u00e8s <span class=\"_ _53\"> </span>\u00e0 <span class=\"_ _53\"> </span>la <span class=\"_ _53\"> </span>propri\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _53\"> </span>intellectuelle. <span class=\"_ _4f\"> </span>Par cons\u00e9quence, <span class=\"_ _49\"> </span>les <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>evenus <span class=\"_ _51\"> </span>prov<span class=\"_ _0\"></span>enant <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>la vente <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _26\"></span>licence <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>rec<span class=\"_ _0\"></span>onnus <span class=\"_ _1\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>ment o\u00f9 les droits sont trans<span class=\"_ _0\"></span>f\u00e9r\u00e9s au client. 1.9.4 <span class=\"_ _23\"> </span>Prix de transaction<span class=\"_ _3\"></span> Dans <span class=\"_\"> </span>le <span class=\"_\"> </span>cadre <span class=\"_\"> </span>des<span class=\"_ _0\"></span> <span class=\"_\"> </span>services <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>la <span class=\"_\"> </span>fourniture d\u2019\u00e9quipement <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>serv<span class=\"_ _0\"></span>ices <span class=\"_ _1\"></span>d\u2019installation <span class=\"_ _1\"></span>ainsi que <span class=\"_ _44\"> </span><span class=\"ls1\">des <span class=\"_ _44\"> </span>services<span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>op\u00e9<span class=\"_ _0\"></span>rationnels <span class=\"_ _66\"> </span>et <span class=\"_ _6f\"> </span>de </span>maintenance, <span class=\"_\"> </span>IBA <span class=\"_ _55\"> </span>examine <span class=\"_\"> </span>les <span class=\"_ _55\"> </span>conditions <span class=\"_\"> </span>du contrat <span class=\"_ _58\"> </span>et <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>ses <span class=\"_ _58\"> </span>pratiques <span class=\"_ _52\"> </span>commerciales<span class=\"_ _0\"></span> habituelles <span class=\"_ _66\"> </span>pour <span class=\"_ _66\"> </span>d\u00e9terminer <span class=\"_ _66\"> </span>le <span class=\"_ _66\"> </span>prix <span class=\"_ _66\"> </span>de transaction. <span class=\"_ _58\"> </span>Le <span class=\"_ _52\"> </span>prix <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>transaction <span class=\"_ _58\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _58\"> </span>le<span class=\"_ _0\"></span> montant de <span class=\"_ _0\"></span>la contrepartie \u00e0 <span class=\"_ _0\"></span>laquelle le Group<span class=\"_ _0\"></span>e s\u2019attend <span class=\"_ _2\"></span>\u00e0 avoir <span class=\"_ _2\"></span>droit <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>\u00e9change du <span class=\"_ _2\"></span>transfert <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span><span class=\"lsa0\">u </span>paquet <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>services <span class=\"_ _27\"></span>promis <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>un <span class=\"_ _27\"></span>client. <span class=\"_ _27\"></span>L<span class=\"_ _0\"></span>e contrat <span class=\"_ _5b\"> </span>d\u2019IBA <span class=\"_ _5b\"> </span>avec <span class=\"_ _5b\"> </span>les <span class=\"_ _5b\"> </span>clients <span class=\"_ _5b\"> </span>ne <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ontient g\u00e9n\u00e9ralement <span class=\"_ _27\"></span>pas <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>mon<span class=\"_ _0\"></span>tants <span class=\"_ _1\"></span>vari<span class=\"_ _0\"></span>ables <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>la composante <span class=\"_ _50\"> </span>de <span class=\"_ _49\"> </span>finance<span class=\"_ _0\"></span>ment <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>\u00e9g<span class=\"_ _0\"></span>alement consid\u00e9r\u00e9e comme <span class=\"_ _0\"></span>non significative. 1.9.5 <span class=\"_ _23\"> </span>Actifs sur contrat<span class=\"_ _3\"></span>s  Un <span class=\"_ _7\"> </span>actif<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _7\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _7\"> </span>le <span class=\"_ _7\"> </span>droit<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>une<span class=\"_ _0\"></span> contrepartie <span class=\"_ _58\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _58\"> </span>\u00e9change <span class=\"_ _52\"> </span>de <span class=\"_ _52\"> </span>biens <span class=\"_ _52\"> </span>ou <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> services <span class=\"_ _51\"> </span>transf\u00e9r\u00e9s <span class=\"_ _51\"> </span>au <span class=\"_ _51\"> </span>client. <span class=\"_ _51\"> </span>Si <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>Groupe<span class=\"_ _0\"></span> transf\u00e8re <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>biens <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>services <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>client avant que<span class=\"_ _0\"></span> celui-ci <span class=\"_ _0\"></span>ne verse<span class=\"_ _0\"></span> une <span class=\"_ _0\"></span>contrepartie ou<span class=\"_ _0\"></span> avant <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>paiem<span class=\"_ _0\"></span>ent <span class=\"_ _47\"> </span>ne <span class=\"_ _47\"> </span>soit <span class=\"_ _47\"> </span>d\u00fb, <span class=\"_ _47\"> </span>ce <span class=\"_ _47\"> </span>qui <span class=\"_ _47\"> </span>est<span class=\"_ _0\"></span> g\u00e9n\u00e9ralement <span class=\"_ _57\"> </span>le <span class=\"_ _57\"> </span>cas<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>la <span class=\"_ _57\"> </span>fournitur<span class=\"_ _0\"></span>e d\u2019\u00e9quipement <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>service <span class=\"_ _6d\"> </span>d\u2019insta<span class=\"_ _0\"></span>llation, <span class=\"_\"> </span>un<span class=\"_ _0\"></span> actif <span class=\"_ _7\"> </span>du <span class=\"_ _7\"> </span>contrat <span class=\"_ _46\"> </span>est <span class=\"_ _7\"> </span>comptabilis\u00e9 <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _52\"> </span>l<span class=\"_ _0\"></span>a contrepartie acquis<span class=\"_ _0\"></span>e conditionnelle. <span class=\"_ _0\"></span> 1.9.6 <span class=\"_ _23\"> </span>Cr\u00e9ances commer<span class=\"_ _3\"></span>ciales  Une <span class=\"_ _50\"> </span>cr\u00e9ance <span class=\"_ _5b\"> </span>repr\u00e9sente <span class=\"_ _5b\"> </span>le <span class=\"_ _50\"> </span>droit <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>\u2019IBA <span class=\"_ _50\"> </span><span class=\"lsa0\">de </span>recevoir <span class=\"_ _54\"> </span>un <span class=\"_ _71\"> </span>montant <span class=\"_ _54\"> </span>inco<span class=\"_ _0\"></span>nditionnel <span class=\"_ _54\"> </span>de<span class=\"_ _0\"></span> contrepartie <span class=\"_ _47\"> </span><span class=\"ls9b\">(c</span>\u2019est-<span class=\"_ _0\"></span>\u00e0-dire <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>seul <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>assage du <span class=\"ls1\">temps est n\u00e9cessaire<span class=\"_ _0\"></span> avant que le <span class=\"_ _3\"></span>paiement<span class=\"_ _0\"></span> </span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>contrepartie <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>soit <span class=\"_ _1\"></span>d\u00fb) <span class=\"_ _1\"></span>pr\u00e9sent\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sous <span class=\"_ _1\"></span>la rubrique \u00ab<span class=\"ff37\"> Cr\u00e9ances <span class=\"_ _0\"></span>commerciales</span> <span class=\"ls96\">\u00bb.</span> <span class=\"_ _0\"></span> 1.9.7 <span class=\"_ _23\"> </span>Passifs sur contrat<span class=\"_ _3\"></span>s  Un<span class=\"ls1\"> <span class=\"_ _58\"> </span>passif <span class=\"_ _58\"> </span>sur <span class=\"_ _52\"> </span>contrac<span class=\"_ _0\"></span>t <span class=\"_ _58\"> </span>est <span class=\"_ _58\"> </span>l\u2019obligation <span class=\"_ _52\"> </span>de </span>transf\u00e9rer des biens o<span class=\"_ _0\"></span>u des services \u00e0 un client<span class=\"_ _0\"></span> pour <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>equel <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>re\u00e7<span class=\"_ _0\"></span>u <span class=\"_ _1\"></span>une <span class=\"_ _27\"></span>contrepartie (ou <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>montant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contrepa<span class=\"_ _0\"></span>rtie <span class=\"_ _2c\"></span>est <span class=\"_ _2\"></span>d\u00fb) <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>part du <span class=\"_\"> </span>client. <span class=\"_ _6d\"> </span>Si <span class=\"_ _5\"> </span>un <span class=\"_ _6d\"> </span>client <span class=\"_ _6d\"> </span>paie <span class=\"_ _6d\"> </span>une <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>ontrepartie avant <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>\u2019IBA <span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>lui <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ansf\u00e8re <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>biens <span class=\"_ _1\"></span>ou <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> services, un<span class=\"_ _0\"></span> passif c<span class=\"_ _0\"></span>ontractuel est <span class=\"_ _0\"></span>comptabilis\u00e9<span class=\"_ _0\"></span> lorsque <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>paiem<span class=\"_ _0\"></span>ent <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>effectu\u00e9 <span class=\"_ _4e\"> </span>ou <span class=\"_ _4\"> </span>que <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>e paiement <span class=\"_ _4f\"> </span>est <span class=\"_ _4f\"> </span>d\u00fb <span class=\"_ _4f\"> </span>(l<span class=\"_ _0\"></span>e <span class=\"_ _4f\"> </span>premier <span class=\"_ _4f\"> </span>des <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>eux pr\u00e9valant). <span class=\"_ _4\"> </span>Les <span class=\"_ _4\"> </span>passifs<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4\"> </span>au <span class=\"_ _4e\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _4\"> </span>sont comptabilis\u00e9s <span class=\"_\"> </span>en<span class=\"_ _0\"></span> <span class=\"_\"> </span>produits <span class=\"_\"> </span>lorsque <span class=\"_\"> </span>le <span class=\"_\"> </span>Group<span class=\"_ _0\"></span>e ex\u00e9cute ses contr<span class=\"_ _0\"></span>at<span class=\"ls67\">s.</span> 1.9.8 <span class=\"_ _23\"> </span>Passif de rembours<span class=\"_ _3\"></span>ement  Un <span class=\"_ _0\"></span>passif <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>emboursement <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>reconnu <span class=\"_ _1\"></span>pour le <span class=\"_ _55\"> </span>montant <span class=\"_\"> </span>des <span class=\"_ _48\"> </span>dro<span class=\"_ _0\"></span>its <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>pa<span class=\"_ _3\"></span>iements <span class=\"_\"> </span>re\u00e7u <span class=\"_\"> </span>en avance <span class=\"_ _1\"></span>par <span class=\"_ _27\"></span>un <span class=\"_ _1\"></span>clie<span class=\"_ _0\"></span>nt <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _1\"></span>s\u2019attend <span class=\"_ _27\"></span>\u00e0 rembourser <span class=\"_ _0\"></span>au client<span class=\"_ _0\"></span>. Ce p<span class=\"_ _0\"></span>assif est m<span class=\"_ _0\"></span>esur\u00e9 par le <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _0\"></span>re\u00e7u <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>lequel <span class=\"_ _1\"></span>l\u2019entit\u00e9 <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s\u2019attend pas <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>avoir <span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>oit <span class=\"_ _0\"></span>(c\u2019est-\u00e0-dire <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>montants <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n inclus dans le prix de <span class=\"_ _0\"></span>transaction). 1.10. <span class=\"_ _69\"> </span>INSTRUMENTS FINANCIERS1.10.1 <span class=\"_ _48\"> </span>Actifs financier<span class=\"_ _3\"></span>s \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Classification et <span class=\"_ _0\"></span>\u00e9valuation </span></span>En <span class=\"_ _47\"> </span>vertu <span class=\"_ _48\"> </span>d\u2019IFR<span class=\"_ _0\"></span>S <span class=\"_ _47\"> </span>9, <span class=\"_ _47\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>instrumen<span class=\"_ _0\"></span>ts <span class=\"_ _47\"> </span>financiers<span class=\"_ _0\"></span> sont <span class=\"_ _2\"></span>ult\u00e9rieureme<span class=\"_ _0\"></span>nt <span class=\"_ _2\"></span>\u00e9valu\u00e9s <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>valeur <span class=\"_ _3\"></span>par le <span class=\"_ _2\"></span>biais <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r\u00e9sult<span class=\"_ _0\"></span>at <span class=\"_ _2\"></span><span class=\"ls96\">net<span class=\"ls1\"> <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>JVR), <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>co\u00fbt<span class=\"_ _0\"></span> </span></span>amorti <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>biais <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>autres \u00e9l\u00e9ments <span class=\"_ _4f\"> </span>du <span class=\"_ _4f\"> </span>r\u00e9sul<span class=\"_ _0\"></span>tat <span class=\"_ _53\"> </span>globa<span class=\"_ _0\"></span>l <span class=\"_ _53\"> </span>(<span class=\"_ _0\"></span>JVRG). <span class=\"_ _4f\"> </span>La classification <span class=\"_ _49\"> </span>repose <span class=\"_ _49\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _51\"> </span>deux <span class=\"_ _49\"> </span>crit<span class=\"_ _0\"></span>\u00e8res <span class=\"_ _51\"> </span>: <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span><span class=\"lsa0\">e </span>mod\u00e8le \u00e9cono<span class=\"_ _0\"></span>mique du Gr<span class=\"_ _0\"></span>oupe<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>pour la gestion<span class=\"_ _0\"></span> des <span class=\"_ _7\"> </span>actifs <span class=\"_ _7\"> </span>; <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span>si <span class=\"_ _7\"> </span>les <span class=\"_ _7\"> </span>flux <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>tr\u00e9sorerie contractuels <span class=\"_ _d\"> </span>des <span class=\"_ _d\"> </span>instruments <span class=\"_ _d\"> </span>repr\u00e9sentent \u00ab uniquement <span class=\"_ _6d\"> </span>des <span class=\"_ _4e\"> </span>paiements <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>principal <span class=\"_ _6d\"> </span>et<span class=\"_ _0\"></span> d\u2019int\u00e9r\u00eats \u00bb <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>impay\u00e9 <span class=\"_ _0\"></span>(le \u00ab crit\u00e8re SPPI \u00bb).<span class=\"_ _0\"></span> La <span class=\"_ _5\"> </span>n<span class=\"_ _0\"></span>ouvelle <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>lassification <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>\u2019\u00e9valuation <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> actifs financiers du Gro<span class=\"_ _0\"></span>upe sont les suivants : <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _47\"> </span>det<span class=\"_ _0\"></span>tes <span class=\"_ _47\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>amorti<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>actifs<span class=\"_ _0\"></span> </span></span>financiers <span class=\"_ _5b\"> </span>d\u00e9te<span class=\"_ _0\"></span>nus <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>adre <span class=\"_ _5b\"> </span>d\u2019un mod\u00e8le <span class=\"_ _53\"> </span>\u00e9con<span class=\"_ _0\"></span>omique <span class=\"_ _53\"> </span>dans <span class=\"_ _4f\"> </span>le <span class=\"_ _53\"> </span>but <span class=\"_ _53\"> </span>de<span class=\"_ _0\"></span> conserver <span class=\"_ _52\"> </span>les <span class=\"_ _58\"> </span>actifs <span class=\"_ _52\"> </span>financiers<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _58\"> </span>de collecter <span class=\"_ _0\"></span>des flux <span class=\"_ _0\"></span>de tr\u00e9sorerie <span class=\"_ _0\"></span>contractuels<span class=\"_ _0\"></span> conformes <span class=\"_ _0\"></span>au cr<span class=\"_ _0\"></span>it\u00e8re SPPI. <span class=\"_ _0\"></span>Cette cat\u00e9gori<span class=\"_ _0\"></span>e comporte <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>cr\u00e9anc<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>commerciales, <span class=\"_ _48\"> </span>les cr\u00e9ances <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>long <span class=\"_ _0\"></span>term<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>commandes<span class=\"_ _0\"></span> en <span class=\"_ _51\"> </span>cours, <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>autres <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>r\u00e9ances <span class=\"_ _4\"> </span>et <span class=\"_ _51\"> </span>pr\u00eat<span class=\"_ _0\"></span>s compris dans la rubrique autres cr\u00e9ances \u00e0 long <span class=\"_ _2\"></span>term<span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>les cr\u00e9ances <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>commerciales<span class=\"_ _0\"></span> et <span class=\"_ _6f\"> </span>ac<span class=\"_ _0\"></span>comptes <span class=\"_ _6f\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _6f\"> </span>comma<span class=\"_ _0\"></span>ndes, <span class=\"_ _6f\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>court <span class=\"_ _4\"> </span>terme <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>tr\u00e9sorerie <span class=\"_ _4\"> </span><span class=\"lsa0\">et </span>\u00e9quivalents de tr\u00e9sorer<span class=\"_ _0\"></span>ie.  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _47\"> </span>instruments<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>cap<span class=\"_ _0\"></span>itaux <span class=\"_ _47\"> </span>propres <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>la </span></span>JVRG, <span class=\"_ _49\"> </span>dont <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>gains <span class=\"_ _49\"> </span><span class=\"ls96\">et<span class=\"_ _0\"></span></span> <span class=\"_ _51\"> </span>pertes<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>la<span class=\"_ _0\"></span> d\u00e9comptabilisation qui <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sont <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>recycl\u00e9s<span class=\"_ _0\"></span> par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sul<span class=\"_ _0\"></span>tats. <span class=\"_ _0\"></span>Cette <span class=\"_ _0\"></span>cat\u00e9gorie<span class=\"_ _0\"></span> comprend <span class=\"_ _47\"> </span>un<span class=\"_ _0\"></span>iquement <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>instruments <span class=\"_ _48\"> </span>de capitaux <span class=\"_ _27\"></span>propres <span class=\"_ _27\"></span>(autres <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>nvestissements), que <span class=\"_ _0\"></span>le G<span class=\"_ _0\"></span>roupe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l\u2019intention <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9tenir <span class=\"_ _0\"></span>dans un <span class=\"_\"> </span>avenir <span class=\"_\"> </span>pr\u00e9visible <span class=\"_\"> </span>et <span class=\"_\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_\"> </span>le <span class=\"_\"> </span>Groupe <span class=\"_\"> </span>a irr\u00e9vocablement choisi d<span class=\"_ _0\"></span>e classer lors de la<span class=\"_ _0\"></span> comptabilisation<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>transit<span class=\"_ _0\"></span>ion <span class=\"_ _0\"></span>initiale.<span class=\"_ _0\"></span> Le <span class=\"_\"> </span>Groupe <span class=\"_ _6d\"> </span>a <span class=\"_ _5\"> </span>cl<span class=\"_ _0\"></span>ass\u00e9 <span class=\"_\"> </span>ses <span class=\"_ _5\"> </span>instrum<span class=\"_ _0\"></span>ents <span class=\"_\"> </span>de<span class=\"_ _0\"></span> capitaux <span class=\"_ _0\"></span>propres<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>cot\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>instrume<span class=\"_ _0\"></span>nts de <span class=\"_ _58\"> </span>cap<span class=\"_ _0\"></span>itaux <span class=\"_ _58\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _52\"> </span>la <span class=\"_ _52\"> </span>JVRG. <span class=\"_ _52\"> </span>Les<span class=\"_ _0\"></span> instruments de c<span class=\"_ _0\"></span>apitaux propres <span class=\"_ _0\"></span>\u00e0 la JRVG<span class=\"_ _0\"></span> ne font <span class=\"_ _0\"></span>pas l\u2019objet d<span class=\"_ _0\"></span>\u2019un test<span class=\"_ _0\"></span> de d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation selon IFRS 9.  \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _59\"> </span>actifs <span class=\"_ _71\"> </span>financiers<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>\u00e0 <span class=\"_ _71\"> </span>la <span class=\"_ _71\"> </span>J<span class=\"_ _0\"></span>VRG</span>comprennent <span class=\"_ _26\"> </span>uniquem<span class=\"_ _0\"></span>ent <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>instrumen<span class=\"_ _0\"></span>tsd\u00e9riv\u00e9s.\u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Cr\u00e9an<span class=\"_ _0\"></span>ces</span>Une <span class=\"_\"> </span>cr\u00e9ance <span class=\"_\"> </span>est <span class=\"_ _48\"> </span>comptabilis\u00e9e <span class=\"_\"> </span>si <span class=\"_\"> </span>un <span class=\"_\"> </span>montant <span class=\"_\"> </span>de<span class=\"_ _3\"></span> contrepartie <span class=\"_ _4e\"> </span>in<span class=\"_ _0\"></span>cond<span class=\"_ _3\"></span>itionnelle <span class=\"_ _4\"> </span>est <span class=\"_ _4e\"> </span>d\u00fb <span class=\"_ _4\"> </span>par <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>client (c'est-\u00e0-dire <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>seul <span class=\"_ _4\"> </span>le <span class=\"_ _4e\"> </span>pass<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ge <span class=\"_ _4\"> </span>du <span class=\"_ _4e\"> </span>temps <span class=\"_ _4\"> </span>est n\u00e9cessaire <span class=\"_ _0\"></span>avant qu<span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>paiement <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a contrepartie soit d\u00fb).  Sauf <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>l'impact <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>l'actualisation <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>signific<span class=\"_ _0\"></span>atif, <span class=\"_ _1\"></span>les cr\u00e9ances <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>\u00e9valu\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>nominale. <span class=\"_ _0\"></span>Les cr\u00e9ances <span class=\"_ _48\"> </span>sont <span class=\"_\"> </span>d<span class=\"_ _3\"></span>\u00e9pr\u00e9ci\u00e9es <span class=\"_ _48\"> </span>lorsque <span class=\"_ _48\"> </span>la <span class=\"_\"> </span>r\u00e9ception <span class=\"_ _47\"> </span>de tout ou partie est incertaine ou douteuse. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">D\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation <span class=\"_ _59\"> </span>d\u2019actifs<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>financiers <span class=\"_ _5d\"> </span>\u2013</span>provision <span class=\"_ _71\"> </span>pour <span class=\"_ _71\"> </span>perte<span class=\"_ _0\"></span>s <span class=\"_ _54\"> </span>de <span class=\"_ _71\"> </span>cr\u00e9ditattenduesTous <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>actifs <span class=\"_ _4\"> </span>financiers, <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>particu<span class=\"_ _0\"></span>lier <span class=\"_ _4e\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _26\"> </span>commerc<span class=\"_ _0\"></span>iales <span class=\"_ _27\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>autres<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>cr\u00e9ances<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>(\u00e0<span class=\"_ _0\"></span> court et <span class=\"_ _2\"></span>\u00e0 l<span class=\"_ _3\"></span>ong terme) <span class=\"_ _2\"></span>sont soumis \u00e0 <span class=\"ls9d\">la</span> <span class=\"_ _2\"></span>m\u00e9thod<span class=\"_ _0\"></span>e de d\u00e9pr\u00e9ciatio<span class=\"_ _0\"></span>n, appel\u00e9e mod\u00e8<span class=\"_ _0\"></span>le des <span class=\"_ _0\"></span>perte<span class=\"ls67\">s <span class=\"lsa0\">de </span></span>cr\u00e9dit <span class=\"_ _27\"></span>at<span class=\"_ _0\"></span>tendues <span class=\"_ _27\"></span>(E<span class=\"_ _0\"></span>CL), <span class=\"_ _27\"></span>qu<span class=\"_ _0\"></span>i <span class=\"_ _27\"></span>mesure <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes de <span class=\"_ _50\"> </span>cr\u00e9d<span class=\"_ _0\"></span>it <span class=\"_ _50\"> </span>attendues. <span class=\"_ _5b\"> </span>Ces <span class=\"_ _5b\"> </span>pertes <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>cr\u00e9dit attendues se <span class=\"_ _0\"></span>fondent sur <span class=\"_ _0\"></span>la diff\u00e9rence entre <span class=\"_ _0\"></span>les flux <span class=\"_ _7a\"> </span>de <span class=\"_ _7a\"> </span>tr\u00e9sorerie <span class=\"_ _6b\"> </span>contractuels <span class=\"_ _7a\"> </span>dus conform\u00e9ment <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>tous <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e tr\u00e9sorerie que le Gro<span class=\"_ _0\"></span>upe pr\u00e9voit de recev<span class=\"_ _0\"></span>oir. Pour <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>cr\u00e9ances <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ommerciales, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _26\"> </span>a mis <span class=\"_ _15\"> </span>en <span class=\"_ _11\"> </span>place<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>une <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>atrice <span class=\"_ _57\"> </span>b<span class=\"_ _0\"></span>as\u00e9e <span class=\"_ _15\"> </span>sur<span class=\"_ _0\"></span> l\u2019anciennet\u00e9 <span class=\"_\"> </span>des <span class=\"_ _55\"> </span>soldes <span class=\"_\"> </span>ouverts <span class=\"_\"> </span>corrig\u00e9s <span class=\"_ _55\"> </span>des facteurs <span class=\"_ _4e\"> </span>pr<span class=\"_ _0\"></span>\u00e9visionnels <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4e\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _4e\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>le<span class=\"_ _0\"></span> calcul <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>pertes <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span> attendues<span class=\"ls9e\">. </span>La matrice<span class=\"_ _0\"></span> utilis\u00e9e est la suivante :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">25 % apr\u00e8s<span class=\"_ _0\"></span> 90 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">50 % apr\u00e8s<span class=\"_ _0\"></span> 180 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">75 % apr\u00e8s<span class=\"_ _0\"></span> 270 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">100% <span class=\"_ _0\"></span>apr\u00e8s 360 jours de retard.</span>Pour <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _47\"> </span>(pr\u00eats <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>titres <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> cr\u00e9ance), <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>perte <span class=\"_ _2\"></span>de cr<span class=\"_ _3\"></span>\u00e9dit <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>tte<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>due <span class=\"_ _2\"></span>(ECL) <span class=\"_ _2\"></span>est bas\u00e9e sur l\u2019ECL \u00e0 <span class=\"_ _2\"></span>12<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mois. L\u2019ECL \u00e0 1<span class=\"_ _3\"></span>2 mois est <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>partie de la dur\u00e9e <span class=\"_ _2\"></span>de vie <span class=\"_ _2\"></span>des ECL qu<span class=\"_ _3\"></span>i r\u00e9sulte <span class=\"_ _2\"></span>d\u2019\u00e9v\u00e9nements de d\u00e9faut <span class=\"_ _0\"></span>sur un instrument <span class=\"_ _0\"></span>financier qui <span class=\"_ _0\"></span>sont poss<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>bles dans <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>12 <span class=\"_ _2c\"></span>mois <span class=\"_ _2\"></span>suivant <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>date <span class=\"_ _2c\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>cl\u00f4ture. <span class=\"_ _2\"></span>Toutefois, lorsque <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>risque <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>augment\u00e9 <span class=\"_ _27\"> </span>de <span class=\"_ _27\"></span>mani\u00e8re significative <span class=\"_ _49\"> </span>depuis <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>d\u00e9part, <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>provision <span class=\"_ _51\"> </span>sera calcul\u00e9e sur la dur\u00e9e de vie total du ECL. Le Groupe consid\u00e8re <span class=\"_ _7\"> </span>qu\u2019un <span class=\"_ _7\"> </span>actif <span class=\"_ _7\"> </span>financier <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>d\u00e9faut (totalement <span class=\"_ _69\"> </span>ou <span class=\"_ _59\"> </span>partiellement) <span class=\"_ _69\"> </span>lorsque <span class=\"_ _59\"> </span>des informations <span class=\"_ _1\"></span>internes <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>externes <span class=\"_ _0\"></span>indiquent <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _0\"></span>est peu <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>re\u00e7oive <span class=\"_ _0\"></span>l\u2019int\u00e9gralit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>des montants <span class=\"_ _0\"></span>contractuels en <span class=\"_ _0\"></span>souffrance et <span class=\"_ _0\"></span>comptabilise les ECL appropri\u00e9es. &gt;&gt;<span class=\"_ _52\"> </span><span class=\"ls1\">Pour <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>savoir <span class=\"_ _6d\"> </span>plus <span class=\"_ _4e\"> </span>sur <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>ECL <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>les</span>cr\u00e9ances clients, consu<span class=\"_ _0\"></span>ltez la note 14.11.10.2 <span class=\"_ _48\"> </span>Passifs financiers \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Comp<span class=\"_ _0\"></span>tabilisation et classification</span>Les <span class=\"_ _6d\"> </span>passifs <span class=\"_ _6d\"> </span>financiers <span class=\"_ _5\"> </span>son<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>cl<span class=\"_ _0\"></span>ass\u00e9s,<span class=\"_ _3\"></span> <span class=\"_ _6d\"> </span>lors <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span><span class=\"ls22\">eur</span> comptabilisation <span class=\"_ _15\"> </span>i<span class=\"_ _0\"></span>nitiale, <span class=\"_ _15\"> </span>comme <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>passifs financiers \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur par l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>biais du compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>pr\u00eats <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>emprunts, <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>dettes <span class=\"_ _3\"></span>ou <span class=\"_ _2\"></span>comme des <span class=\"_ _46\"> </span>d\u00e9riv\u00e9s <span class=\"_ _46\"> </span>d\u00e9sign\u00e9s <span class=\"_ _7\"> </span>comme <span class=\"_ _46\"> </span>instruments <span class=\"_ _46\"> </span>de couverture <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>une <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ouverture <span class=\"_ _47\"> </span>efficace, <span class=\"_ _48\"> </span>selon <span class=\"_ _48\"> </span>le cas. Tous <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ssifs <span class=\"_ _58\"> </span>financiers <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptabilis\u00e9s initialement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>leur <span class=\"_ _27\"> </span>juste <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>et, <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"> </span>cas <span class=\"_ _26\"> </span>des pr\u00eats, <span class=\"_ _5b\"> </span>emprunts <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>dettes, <span class=\"_ _50\"> </span>nets <span class=\"_ _5b\"> </span>des <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _50\"> </span>de transaction directement attribuables \u00e0 ces dettes. Les <span class=\"_ _26\"> </span>passifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>comprennent <span class=\"_ _26\"> </span>les fournisseurs <span class=\"_ _58\"> </span>et <span class=\"_ _58\"> </span>autres <span class=\"_ _58\"> </span>cr\u00e9diteurs, <span class=\"_ _5b\"> </span>les <span class=\"_ _58\"> </span>pr\u00eats <span class=\"_ _58\"> </span>et emprunts, <span class=\"_ _0\"></span>y compris <span class=\"_ _0\"></span>les d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>couverts <span class=\"_ _0\"></span>bancaires et <span class=\"_ _0\"></span>les instruments financiers d\u00e9riv\u00e9s. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Comp<span class=\"_ _0\"></span>tabilisation ult\u00e9rieure</span>Aux <span class=\"_ _26\"> </span>fi<span class=\"_ _0\"></span>ns <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>l\u2019\u00e9valuation <span class=\"_ _47\"> </span>ult\u00e9rieure<span class=\"_ _0\"></span>, <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>passifs financiers sont class\u00e9s<span class=\"_ _0\"></span> en deux cat\u00e9gories :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Passifs <span class=\"_ _48\"> </span>financiers <span class=\"_ _47\"> </span><span class=\"ws19d\">\u00e0 </span>la <span class=\"_ _47\"> </span>juste <span class=\"_ _47\"> </span>valeur <span class=\"_ _47\"> </span>par <span class=\"_ _47\"> </span>le</span>biais <span class=\"ws19e\">du <span class=\"ws19f\">compte de r\u00e9sultat</span></span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Passifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _26\"> </span>au <span class=\"_ _27\"></span>co\u00fbt <span class=\"_ _26\"> </span>amorti <span class=\"_ _26\"> </span>(pr\u00eats <span class=\"_ _27\"></span>et</span>emprunts)-<span class=\"_ _5\"> </span><span class=\"ff38\">Passifs <span class=\"_ _47\"> </span>financiers <span class=\"_ _48\"> </span><span class=\"ws1a0\">\u00e0 <span class=\"ws1a1\">la </span></span>juste <span class=\"_ _48\"> </span>valeur</span>par <span class=\"ws1a2\">le <span class=\"ws1a3\">biais <span class=\"ws1a4\">du <span class=\"ws19e\">compte de </span></span></span></span>r\u00e9sultatCette <span class=\"_\"> </span>cat\u00e9gorie <span class=\"_\"> </span>comprend <span class=\"_\"> </span>principalement <span class=\"_\"> </span>les<span class=\"_ _0\"></span> instruments <span class=\"_\"> </span>financiers <span class=\"_\"> </span>d\u00e9riv\u00e9s <span class=\"_ _55\"> </span>conclus <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>le<span class=\"_ _0\"></span> Groupe <span class=\"_ _49\"> </span>qui <span class=\"_ _49\"> </span>n<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _49\"> </span>pas <span class=\"_ _49\"> </span>d\u00e9sign\u00e9s <span class=\"_ _50\"> </span>comme<span class=\"_ _0\"></span> instruments de couverture dans <span class=\"_ _3\"></span>les relations de couverture <span class=\"_ _6d\"> </span>au <span class=\"_\"> </span>sens <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>norme <span class=\"_ _6d\"> </span>IFRS <span class=\"_\"> </span>9<span class=\"_ _0\"></span> <span class=\"_\"> </span>et expliqu\u00e9es dans<span class=\"_ _0\"></span> la note 1.10.3. -<span class=\"_ _5\"> </span><span class=\"ff38\">Passifs <span class=\"_ _4\"> </span>financiers <span class=\"_ _49\"> </span>au <span class=\"_ _51\"> </span>co\u00fbt <span class=\"_ _51\"> </span>amorti</span>(pr\u00eats et emprunts)Il <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>\u2019agit <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>at\u00e9gorie <span class=\"_ _2\"></span>la plus <span class=\"_ _3\"></span>pertinente pour <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> Groupe. <span class=\"_ _47\"> </span>Apr\u00e8s <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>omptabilisation <span class=\"_ _48\"> </span>initiale, <span class=\"_ _47\"> </span>les<span class=\"_ _0\"></span> pr\u00eats <span class=\"_ _26\"></span>et <span class=\"_ _27\"></span>empru<span class=\"_ _0\"></span>nts <span class=\"_ _27\"></span>portant <span class=\"_ _26\"> </span>int\u00e9r\u00eat <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"></span>\u00e9valu\u00e9s au <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _2\"></span>amorti <span class=\"_ _2\"></span>selon <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>m\u00e9thode <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>u <span class=\"_ _2c\"></span>taux <span class=\"_ _3\"></span>d\u2019in\u00e9r\u00eat effectif <span class=\"_ _4\"> </span>(T<span class=\"_ _0\"></span>IE). <span class=\"_ _4\"> </span>Les <span class=\"_ _4\"> </span>ga<span class=\"_ _0\"></span>ins <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _51\"> </span>pertes <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ont comptabilis\u00e9s <span class=\"_ _59\"> </span>en <span class=\"_ _59\"> </span>r\u00e9sultat <span class=\"_ _59\"> </span>lors<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>de <span class=\"_ _59\"> </span>la d\u00e9comptabilisation <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>passifs <span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le biais <span class=\"_\"> </span>du <span class=\"_ _5\"> </span>proc<span class=\"_ _0\"></span>essus <span class=\"_\"> </span>d\u2019amor<span class=\"_ _0\"></span>tissement <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_\"> </span>taux d\u2019int\u00e9r\u00eat effectif. Le co\u00fbt <span class=\"_ _0\"></span>amorti <span class=\"_ _0\"></span>est calcu<span class=\"_ _0\"></span>l\u00e9 en <span class=\"_ _0\"></span>tenant compt<span class=\"_ _0\"></span>e de toute <span class=\"_ _0\"></span>d\u00e9cote <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>prime <span class=\"_ _0\"></span><span class=\"lsa0\">d\u2019</span>acquisition <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>frais ou <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"> </span>qui <span class=\"_ _4e\"> </span>f<span class=\"_ _0\"></span>ont <span class=\"_ _4e\"> </span>partie <span class=\"_ _4\"> </span>int\u00e9<span class=\"_ _0\"></span>grante <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span><span class=\"ls96\">u <span class=\"_ _4\"> </span></span>TIE<span class=\"ls9c\">. </span>L\u2019amortissement TIE est inclus <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _3\"></span>charges<span class=\"_ _0\"></span> financi\u00e8res <span class=\"ls96\">dans<span class=\"_ _0\"></span></span> le compte de r\u00e9sul<span class=\"_ _0\"></span>tat. Cette <span class=\"_ _3\"></span>cat\u00e9gorie <span class=\"_ _2\"></span>s\u2019appl<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>g\u00e9<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>\u00e9ralement <span class=\"_ _3\"></span>aux <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>r\u00eats <span class=\"_ _2\"></span>et emprunts portant int\u00e9r\u00eat. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _51\"> </span>Pour <span class=\"_ _51\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>savoir <span class=\"_ _49\"> </span>plus <span class=\"_ _49\"> </span>sur <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>emprunts,<span class=\"_ _0\"></span> </span>consultez la note 0<span class=\"_ _0\"></span><span class=\"ff36 fcd\"> </span>1.10.3 <span class=\"_ _48\"> </span>Instruments d\u00e9r<span class=\"_ _3\"></span>iv\u00e9s Les <span class=\"_ _47\"> </span>instru<span class=\"_ _0\"></span>ments <span class=\"_ _47\"> </span>d\u00e9riv\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sont <span class=\"_ _48\"> </span>com<span class=\"_ _0\"></span>ptabilis\u00e9s <span class=\"_ _47\"> </span>\u00e0 leur juste valeur \u00e0 la d<span class=\"_ _0\"></span>ate de lasont conc<span class=\"_ _0\"></span>lues. Les <span class=\"_ _2\"></span>variations <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>instruments<span class=\"_ _0\"></span> d\u00e9riv\u00e9s s<span class=\"_ _0\"></span>ont co<span class=\"_ _0\"></span>mptabilis\u00e9es <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _1\"></span>sauf <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>consid\u00e9r\u00e9es <span class=\"_ _1\"></span>comme<span class=\"_ _0\"></span> des couvertures de f<span class=\"_ _0\"></span>lux de tr\u00e9sorerie.<span class=\"_ _0\"></span> Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>d\u00e9signe <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ertaines <span class=\"_ _26\"> </span>transactions <span class=\"_ _26\"> </span>sur<span class=\"_ _0\"></span> produits <span class=\"_ _50\"> </span>d\u00e9riv\u00e9s <span class=\"_ _5b\"> </span>comme<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>couvertures <span class=\"_ _5b\"> </span>de <span class=\"_ _50\"> </span>la variabilit\u00e9 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>just<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>va<span class=\"_ _0\"></span>leu<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>actifs <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>passifs<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _0\"></span>(couvertures<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>juste <span class=\"_ _0\"></span>valeur); <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> tant <span class=\"_ _0\"></span>qu\u2019engagemen<span class=\"_ _0\"></span>ts <span class=\"_ _0\"></span>fermes <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>reconnus; <span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>couverture <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>variabilit\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _58\"> </span>d\u00e9coulant <span class=\"_ _58\"> </span>d\u2019u<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>risque<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sp\u00e9cifiq<span class=\"_ _0\"></span>ue associ\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>passif <span class=\"_ _0\"></span>reconnu <span class=\"_ _1\"></span>ou <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> une <span class=\"_ _66\"> </span>transaction <span class=\"_ _66\"> </span>pr\u00e9visionne<span class=\"_ _0\"></span>lle <span class=\"_ _11\"> </span>hautem<span class=\"_ _0\"></span>ent probableion (couverture <span class=\"_ _0\"></span>des flux de tr\u00e9sorerie).<span class=\"_ _0\"></span> Le <span class=\"_ _53\"> </span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _53\"> </span>documente<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>au <span class=\"_ _4f\"> </span>d\u00e9but <span class=\"_ _4f\"> </span>de <span class=\"_ _53\"> </span>l<span class=\"_ _0\"></span>a transaction <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relation <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>instruments <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> couverture <span class=\"_ _26\"></span>et <span class=\"_ _27\"></span>l\u2019\u00e9l<span class=\"_ _0\"></span>\u00e9ment <span class=\"_ _27\"></span>couvert, <span class=\"_ _26\"> </span>ai<span class=\"_ _0\"></span>nsi <span class=\"_ _27\"></span>que <span class=\"_ _26\"> </span>son objectif <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>gestion <span class=\"_ _26\"></span>des <span class=\"_ _27\"></span>r<span class=\"_ _0\"></span>isques <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>sa <span class=\"_ _26\"> </span>strat\u00e9gie<span class=\"_ _0\"></span> pour <span class=\"_ _46\"> </span>entrepren<span class=\"_ _0\"></span>dre <span class=\"_ _46\"> </span>divers<span class=\"_ _0\"></span>es <span class=\"_ _46\"> </span>op\u00e9rations <span class=\"_ _46\"> </span>de<span class=\"_ _0\"></span> couverture. <span class=\"_ _82\"> </span>Transaction<span class=\"_ _0\"></span>s. <span class=\"_ _6b\"> </span>Le <span class=\"_ _82\"> </span>G<span class=\"_ _0\"></span>roupe documente <span class=\"_ _0\"></span>\u00e9gale<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u00e9valuation, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fois au <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_\"> </span>co<span class=\"_ _0\"></span>uverture <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>une <span class=\"_ _6d\"> </span>base continue, de la question de sav<span class=\"_ _0\"></span>oir si les d\u00e9riv\u00e9s utilis\u00e9s <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>op\u00e9rat<span class=\"_ _0\"></span>ions <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>couvertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sont tr\u00e8s efficaces pour<span class=\"_ _0\"></span> compenser les variations d<span class=\"_ _0\"></span>e la <span class=\"_ _48\"> </span>juste<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>valeur <span class=\"_ _55\"> </span>ou <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _48\"> </span>flux <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>tr\u00e9sorer<span class=\"_ _0\"></span>ie <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> \u00e9l\u00e9ments couverts.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Couvertures de flux de tr<span class=\"_ _0\"></span>\u00e9sorerie </span></span>Les <span class=\"_\"> </span>i<span class=\"_ _3\"></span>nstruments <span class=\"_ _48\"> </span>financiers <span class=\"_ _48\"> </span>d\u00e9riv\u00e9s <span class=\"_\"> </span>ut<span class=\"_ _3\"></span>ilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _48\"> </span>la couverture <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>flux <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _2\"></span>futu<span class=\"_ _0\"></span>rs <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>d\u00e9sign\u00e9s comme <span class=\"_ _0\"></span>instruments <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>couverture <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la comptabilit\u00e9 de couverture des flux de tr\u00e9sorerie.  La part effective des variat<span class=\"_ _3\"></span>ions de la juste <span class=\"_ _3\"></span>valeur des transactions <span class=\"_ _26\"> </span>d\u00e9riv\u00e9es, <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>nsid\u00e9r\u00e9e<span class=\"ls67\">s <span class=\"_ _26\"> </span></span>et <span class=\"_ _26\"> </span>qualifi\u00e9e<span class=\"ls67\">s <span class=\"_ _26\"> </span></span>en tant <span class=\"_ _5b\"> </span>qu\u2019op\u00e9rations <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>couvertures <span class=\"_ _50\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>flux <span class=\"_ _5b\"> </span>de tr\u00e9sorerie, est comptabilis<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>e dans l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>fonds propres. Le <span class=\"_\"> </span>gain <span class=\"_ _48\"> </span>ou <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>perte <span class=\"_\"> </span>li\u00e9 <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>part <span class=\"_\"> </span>inefficace <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>la couverture <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>comptabilis\u00e9 <span class=\"_ _1\"></span>imm\u00e9diatement <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>le compte de r\u00e9sultat. Les <span class=\"_ _4e\"> </span>montants <span class=\"_ _6d\"> </span>accu<span class=\"_ _0\"></span>mul\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _4e\"> </span>fonds <span class=\"_ _4e\"> </span>propres <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>ont recycl\u00e9s <span class=\"_ _5\"> </span>dans <span class=\"_\"> </span>le <span class=\"_ _5\"> </span>compte <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>r\u00e9sultat <span class=\"_ _5\"> </span>pendant <span class=\"_\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s exercices au cours desquels le poste couvert affecte le<span class=\"ls1\">s <span class=\"_ _1\"></span>profits <span class=\"_ _27\"></span>ou <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>pertes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(le <span class=\"_ _1\"></span>jour <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>vente <span class=\"_ _1\"></span>pr\u00e9vue </span>couverte, par exemple). Lorsqu\u2019un <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>couverture <span class=\"_ _3\"></span>vient <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>\u00e9ch\u00e9ance ou <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>vendu, <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>lorsqu\u2019une <span class=\"_ _26\"> </span>couverture <span class=\"_ _26\"> </span>ne <span class=\"_ _26\"> </span>r\u00e9p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>nd plus <span class=\"_ _26\"> </span>aux <span class=\"_ _47\"> </span>crit\u00e8res <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>comptabilit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture, tout <span class=\"_ _47\"> </span>gain <span class=\"_ _26\"> </span>ou <span class=\"_ _47\"> </span>perte <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>umul\u00e9 <span class=\"_ _26\"> </span>existant <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>fo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ds propres <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>cette date <span class=\"_ _0\"></span>reste <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les fon<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>propres <span class=\"_ _0\"></span>et sera reclass\u00e9 dans le compte de r\u00e9sultat <span class=\"lsca\">au<span class=\"_ _0\"></span></span> moment o\u00f9 <span class=\"_\"> </span>la <span class=\"_\"> </span>transaction <span class=\"_\"> </span>pr\u00e9vue <span class=\"_\"> </span>e<span class=\"_ _3\"></span>st <span class=\"_\"> </span>finalement <span class=\"_\"> </span>reconnue dans <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>compte <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>r\u00e9sultat. <span class=\"_ _26\"> </span>Lorsqu\u2019une <span class=\"_ _27\"></span>transaction pr\u00e9v<span class=\"lsca\">ue<span class=\"_ _0\"></span></span> <span class=\"_ _26\"> </span>ne <span class=\"_ _47\"> </span>doit <span class=\"_ _47\"> </span>plus <span class=\"_ _47\"> </span>avoir <span class=\"_ _47\"> </span>lieu, <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>gain <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>perte cumul\u00e9e <span class=\"_ _7\"> </span>d\u00e9clar\u00e9 <span class=\"_ _7\"> </span>dans <span class=\"_ _52\"> </span>les <span class=\"_ _7\"> </span>fonds <span class=\"_ _7\"> </span>propres <span class=\"_ _7\"> </span>est imm\u00e9diatement <span class=\"_ _5a\"> </span>transf\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _5a\"> </span>dans <span class=\"_ _53\"> </span>le <span class=\"_ _46\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> r\u00e9sultat<span class=\"ls67\">s.</span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">D\u00e9riv\u00e9s qui ne sont pas admissibles \u00e0 la </span></span>comptabilit\u00e9 de couve<span class=\"_ _0\"></span>rture Certains <span class=\"_ _1\"></span>instruments <span class=\"_ _27\"></span>d\u00e9riv\u00e9s <span class=\"_ _1\"></span>ne <span class=\"_ _27\"></span>r\u00e9pondent <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>aux crit\u00e8res <span class=\"_\"> </span>de <span class=\"_\"> </span>comptabilisation <span class=\"_\"> </span><span class=\"ls22\">de</span>s <span class=\"_\"> </span>couvertures. <span class=\"_\"> </span>Ces instruments d\u00e9riv\u00e9s <span class=\"_ _2\"></span>sont reconnus \u00e0 <span class=\"_ _2\"></span>leur juste <span class=\"_ _3\"></span>valeur dans l\u2019\u00e9tat <span class=\"_ _2\"></span>de la <span class=\"_ _3\"></span>situation financi\u00e8re, <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>variations de la <span class=\"_ _1\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>\u00e9tant <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptabilis\u00e9es <span class=\"_ _1\"></span>dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>compte de r\u00e9sultat<span class=\"ls67\">s.</span> Ces <span class=\"_ _26\"> </span>instruments <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>alors<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qualifi\u00e9s <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture \u00e9conomique <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>mesure <span class=\"_ _2\"></span>o\u00f9 <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>objectif <span class=\"_ _2\"></span>n\u2019est <span class=\"_ _2\"></span>pas de <span class=\"_ _0\"></span><span class=\"ls1\">sp\u00e9culer su<span class=\"_ _0\"></span>r des <span class=\"_ _0\"></span>positions. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>Groupe ne<span class=\"_ _0\"></span> d\u00e9tient<span class=\"_ _0\"></span> </span>d\u2019ailleurs aucun instrument d\u00e9riv\u00e9 \u00e0 titre sp\u00e9culatif. &gt;&gt;<span class=\"ls1\"> Pour en s<span class=\"_ _0\"></span>avoir plus sur <span class=\"_ _0\"></span>les produi<span class=\"_ _0\"></span>ts d\u00e9riv\u00e9s, </span>consultez la note  <span class=\"_ _0\"></span>01.11. <span class=\"_ _69\"> </span>PRODUITS ET CHARGES FINANCIERS Les <span class=\"_ _46\"> </span>revenus <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u2019int\u00e9r\u00eats <span class=\"_ _46\"> </span>sont <span class=\"_ _5a\"> </span>reconnus <span class=\"_ _46\"> </span>en<span class=\"_ _0\"></span> appliquant <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>\u00e9thode <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>rendemen<span class=\"_ _0\"></span><span class=\"ls9e\">t <span class=\"_ _1\"></span></span>r\u00e9el. <span class=\"_ _1\"></span>Les royalties <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>reconnu<span class=\"_ _0\"></span>es sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>droi<span class=\"_ _0\"></span>ts constat\u00e9s, <span class=\"_ _47\"> </span>conform\u00e9me<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>l\u2019objet <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>l\u2019accord en question. Les dividendes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>relatifs \u00e0 l\u2019ann\u00e9e N sont <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _27\"></span>lorsq<span class=\"_ _0\"></span>u\u2019est <span class=\"_ _26\"></span>\u00e9tabli <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>droit <span class=\"_ _26\"> </span>de l\u2019actionnaire <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>recevoir <span class=\"_ _0\"></span><span class=\"ls9f\">le</span> paiement <span class=\"_ _0\"></span>(c\u2019est-\u00e0-dire au cours de l\u2019ann\u00e9<span class=\"_ _0\"></span>e N+1). &gt;&gt;En <span class=\"_ _1\"></span>sav<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _1\"></span>sur <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>produits <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9penses financiers dans Note <span class=\"_ _0\"></span><span class=\"lsa0\">25</span><span class=\"ff36 fcd\"> </span>1.12. <span class=\"_ _69\"> </span>JUSTE VALEUR La <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>val<span class=\"_ _0\"></span>eur <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>prix <span class=\"_ _27\"></span>qui <span class=\"_ _27\"></span>serait <span class=\"_ _27\"></span>re\u00e7u<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pour<span class=\"_ _0\"></span> vendre <span class=\"_ _48\"> </span>un <span class=\"_ _47\"> </span>actif <span class=\"_ _48\"> </span>ou <span class=\"_ _48\"> </span>celui <span class=\"_ _48\"> </span>qui <span class=\"_ _47\"> </span>sera<span class=\"_ _0\"></span>it <span class=\"_ _47\"> </span>pay\u00e9<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>pour transf\u00e9rer <span class=\"_ _5b\"> </span>un <span class=\"_ _58\"> </span>passif <span class=\"_ _58\"> </span>lors <span class=\"_ _58\"> </span>d\u2019une <span class=\"_ _5b\"> </span>tr<span class=\"_ _0\"></span>ansaction ordonn\u00e9e <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>participants <span class=\"_ _1\"></span><span class=\"lsa0\">du</span> <span class=\"_ _0\"></span>march\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la date <span class=\"_ _1\"></span>d\u2019\u00e9valu<span class=\"_ _0\"></span>ation. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>onformit\u00e9 <span class=\"_ _1\"></span>avec<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>IFRS <span class=\"_ _27\"></span>9, tous les intrusme<span class=\"_ _0\"></span>nts d\u00e9riv\u00e9s sont com<span class=\"_ _0\"></span>ptabilis\u00e9s \u00e0 l<span class=\"ls1\">a juste valeur d<span class=\"_ _0\"></span>ans la position financ<span class=\"_ _0\"></span>i\u00e8re. </span>La <span class=\"_ _5b\"> </span>juste <span class=\"_ _5b\"> </span>valeur <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _5b\"> </span>instruments <span class=\"_ _5b\"> </span>financiers<span class=\"_ _0\"></span> d\u00e9riv\u00e9s <span class=\"_ _47\"> </span>est <span class=\"_ _26\"> </span>soit <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>marc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _26\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>est <span class=\"_ _26\"> </span>soit<span class=\"_ _0\"></span> calcul\u00e9e <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>l\u2019aide <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>mod<span class=\"_ _0\"></span>\u00e8l<span class=\"_ _3\"></span>es <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>tarificatio<span class=\"_ _0\"></span>n prenant <span class=\"_ _0\"></span>en compte <span class=\"_ _0\"></span>les taux<span class=\"_ _0\"></span> actuels <span class=\"_ _0\"></span>du march\u00e9. La <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>des <span class=\"_ _26\"> </span>instruments <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>couvertur<span class=\"_ _0\"></span>e est <span class=\"_ _2\"></span>d\u00e9finie \u00e0 <span class=\"_ _2c\"></span>l\u2019aid<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>techniques <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>valorisation<span class=\"_ _0\"></span> commun\u00e9ment <span class=\"_ _d\"> </span>utilis\u00e9es <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>les <span class=\"_ _d\"> </span>march\u00e9s<span class=\"_ _0\"></span> financiers <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>fournies <span class=\"_ _11\"> </span>par <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ources financi\u00e8res <span class=\"_ _49\"> </span>fiables. <span class=\"_ _49\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _51\"> </span>justes <span class=\"_ _49\"> </span>valeurs<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>sont<span class=\"_ _0\"></span> calcul\u00e9es <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>dates <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>transaction des instruments utilis\u00e9s.<span class=\"_ _0\"></span> La <span class=\"_ _49\"> </span>juste <span class=\"_ _49\"> </span>va<span class=\"_ _0\"></span>leur <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>instruments <span class=\"_ _49\"> </span>r<span class=\"_ _0\"></span>efl\u00e8te g\u00e9n\u00e9ralement <span class=\"_ _11\"> </span>le <span class=\"_ _15\"> </span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _15\"> </span>estim\u00e9 <span class=\"_ _15\"> </span>q<span class=\"_ _0\"></span>u\u2019IBA recevrait <span class=\"_ _d\"> </span>pour <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _d\"> </span>r\u00e8glement <span class=\"_ _d\"> </span>de <span class=\"_ _4f\"> </span>contrats<span class=\"_ _0\"></span> favorables <span class=\"_ _5b\"> </span>ou <span class=\"_ _5b\"> </span>serait <span class=\"_ _5b\"> </span>tenue <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>payer <span class=\"_ _5b\"> </span>pour<span class=\"_ _0\"></span> terminer des contrats <span class=\"_ _0\"></span>d\u00e9favorables \u00e0 la date d<span class=\"_ _0\"></span>e cl\u00f4ture, <span class=\"_ _1\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>prend <span class=\"_ _27\"></span>ainsi <span class=\"_ _27\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>gains <span class=\"_ _27\"></span><span class=\"lsa0\">ou </span>perte<span class=\"ls67\">s </span>non r\u00e9alis\u00e9s sur <span class=\"_ _0\"></span>les contrats en cours<span class=\"_ _0\"></span>. La <span class=\"_ _4e\"> </span>norme <span class=\"_ _4\"> </span>IFRS <span class=\"_ _4e\"> </span>13 <span class=\"_ _4\"> </span>\u00ab<span class=\"ff37\">\u00c9valuation <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>la <span class=\"_ _4\"> </span>juste </span>valeur\u00bb<span class=\"ff36 ls9c\">, <span class=\"_ _0\"></span><span class=\"ls1\">d\u00e9crit <span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls96\">3 <span class=\"_ _1\"></span></span>niveaux <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>juste <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> </span></span>fonction <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>mesure <span class=\"_ _55\"> </span>dans <span class=\"_\"> </span>laquelle <span class=\"_ _48\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>juste valeur est observable<span class=\"_ _0\"></span> : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Niveau <span class=\"_ _1\"></span>1 <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _0\"></span>aluations <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>valeur  </span></span>sont <span class=\"_ _5b\"> </span>ce<span class=\"ls96\">ux<span class=\"_ _0\"></span></span> <span class=\"_ _5b\"> </span>d\u00e9riv\u00e9s <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>prix <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ot\u00e9s <span class=\"_ _5b\"> </span>(non ajust\u00e9s) <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>marc<span class=\"_ _0\"></span>h\u00e9s <span class=\"_ _47\"> </span>actifs <span class=\"_ _47\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>des actifs ou des pas<span class=\"_ _0\"></span>sifs identiques. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Niveau <span class=\"_ _1\"></span>2 <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _0\"></span>aluations <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>valeur </span></span>sont <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>e<span class=\"ls96\">ux</span> <span class=\"_ _26\"></span>d\u00e9riv\u00e9s <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>donn\u00e9es <span class=\"_ _26\"> </span>autres <span class=\"_ _26\"> </span>que les <span class=\"_ _26\"> </span>prix <span class=\"_ _26\"> </span>cot\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>vis\u00e9s <span class=\"_ _26\"> </span>au <span class=\"_ _47\"> </span>niveau <span class=\"_ _26\"> </span>1, <span class=\"_ _26\"> </span>q<span class=\"_ _0\"></span>ui <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>ont observables <span class=\"_\"> </span>pour <span class=\"_ _48\"> </span>l\u2019actif <span class=\"_\"> </span>ou <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>passif, <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>oit directement <span class=\"_ _11\"> </span>(\u00e0 <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>avoir <span class=\"_ _15\"> </span>des <span class=\"_ _11\"> </span>prix)<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span><span class=\"lsa0\">ou</span> indirectement (<span class=\"_ _0\"></span>\u00e0 savoir d\u00e9riv\u00e9s de prix).<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Niveau 3 <span class=\"_ _0\"></span>Les \u00e9valu<span class=\"_ _0\"></span>ations de la <span class=\"_ _0\"></span>juste valeu<span class=\"_ _0\"></span><span class=\"lsd3\">r </span></span></span>sont <span class=\"_ _56\"> </span>ceux <span class=\"_ _56\"> </span>d\u00e9riv\u00e9s <span class=\"_ _56\"> </span>de <span class=\"_ _5d\"> </span>t<span class=\"_ _0\"></span>echniques d\u2019\u00e9valuation <span class=\"_ _46\"> </span>pour <span class=\"_ _46\"> </span>lesquelles <span class=\"_ _46\"> </span>le <span class=\"_ _46\"> </span>niveau<span class=\"_ _0\"></span> d\u2019intrant <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>plus <span class=\"_ _1\"></span>bas <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>significatif <span class=\"_ _0\"></span>pour<span class=\"_ _0\"></span> l\u2019\u00e9valuation <span class=\"_ _44\"> </span>de <span class=\"_ _6f\"> </span>la <span class=\"_ _44\"> </span>juste <span class=\"_ _6f\"> </span>valeur <span class=\"_ _44\"> </span>est inobservable.<span class=\"_ _0\"></span> 1.13. <span class=\"_ _69\"> </span>TR\u00c9SORERIE ET \u00c9QUIVALENTS DE TR\u00c9SORERIE Les <span class=\"_ _26\"> </span>soldes <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>comptab<span class=\"_ _0\"></span>ilis\u00e9s <span class=\"_ _27\"></span>\u00e0<span class=\"_ _0\"></span> leur <span class=\"_ _7\"> </span>valeur <span class=\"_ _46\"> </span>nominale. <span class=\"_ _7\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _7\"> </span>\u00e9quivalents <span class=\"_ _7\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _57\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _57\"> </span>investissements <span class=\"_ _15\"> </span>tr\u00e8s<span class=\"_ _0\"></span> liquides <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e0 co<span class=\"_ _0\"></span>urt ter<span class=\"_ _0\"></span>me q<span class=\"_ _0\"></span>ui peuven<span class=\"_ _0\"></span>t \u00eatre <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilis\u00e9s pour <span class=\"_ _55\"> </span>tout <span class=\"_\"> </span>object <span class=\"_ _55\"> </span>dont <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>date <span class=\"_ _55\"> </span>d\u2019\u00e9ch\u00e9ance <span class=\"_\"> </span>ne d\u00e9passe <span class=\"_ _4e\"> </span>pas <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>trois <span class=\"_ _4e\"> </span>m<span class=\"_ _0\"></span>ois <span class=\"_ _6d\"> </span>suivant<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>da<span class=\"_ _0\"></span>te d\u2019acquisition. <span class=\"_ _5b\"> </span>Pour <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>ta<span class=\"_ _0\"></span>bleau <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _5b\"> </span>flux <span class=\"_ _5b\"> </span>de tr\u00e9sorerie, <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>tr\u00e9sorerie <span class=\"_ _55\"> </span>et <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>\u00e9qu<span class=\"_ _0\"></span>ivalents <span class=\"_ _55\"> </span>de tr\u00e9sorerie <span class=\"_ _61\"> </span>compren<span class=\"_ _0\"></span>nent <span class=\"_ _60\"> </span>les <span class=\"_ _61\"> </span>d\u00e9co<span class=\"_ _0\"></span>uverts bancaires <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>soumis <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _4f\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span>risqu<span class=\"_ _0\"></span>e n\u00e9gligeable de var<span class=\"_ _0\"></span>iation de valeur. Si <span class=\"_ _48\"> </span>un <span class=\"_ _55\"> </span>montant <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>liqu<span class=\"_ _0\"></span>idit\u00e9 <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>bloqu\u00e9 <span class=\"_ _48\"> </span>sur <span class=\"_ _55\"> </span>un compte <span class=\"_ _26\"> </span>afin <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>satisfaire <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>object <span class=\"_ _26\"> </span>part<span class=\"_ _0\"></span>iculier, mais <span class=\"_ _3\"></span>plac\u00e9 <span class=\"_ _3\"></span>sur <span class=\"_ _3\"></span>des i<span class=\"_ _3\"></span>nvestissement<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>tr\u00e8s <span class=\"_ _3\"></span>liquides,<span class=\"_ _0\"></span> renouvel\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>ch<span class=\"_ _0\"></span>aque <span class=\"_ _4\"> </span>\u00e9ch\u00e9ance, <span class=\"_ _51\"> </span>jusqu'\u00e0 <span class=\"_ _51\"> </span>ce<span class=\"_ _0\"></span> qu'ils <span class=\"_ _2\"></span>soient<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>n\u00e9ces<span class=\"_ _0\"></span>saires <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l'<span class=\"_ _0\"></span>usage <span class=\"_ _2\"></span>sp\u00e9cial, <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>lors ces <span class=\"_ _47\"> </span>\u00e9quivalents <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _47\"> </span>consid\u00e9r\u00e9s<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>restreints <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>class\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>autr<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>\u00e0 long terme. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _58\"> </span>En <span class=\"_ _5b\"> </span>sav<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _58\"> </span>plus <span class=\"_ _58\"> </span>sur <span class=\"_ _58\"> </span>l\u2019argent <span class=\"_ _58\"> </span>liquide <span class=\"_ _58\"> </span>et </span>\u00e9quivalents de tr\u00e9sorer<span class=\"_ _0\"></span>ie en note <span class=\"lsa0\">15</span><span class=\"ff36 fcd\"> </span>Le <span class=\"_ _47\"> </span>tableau <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>f<span class=\"_ _0\"></span>lux <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>tr\u00e9<span class=\"_ _0\"></span>sorerie <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>pr\u00e9par\u00e9 selon <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>m\u00e9thode <span class=\"_ _5a\"> </span>indirecte. <span class=\"_ _46\"> </span>Les<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _46\"> </span>de tr\u00e9sorerie <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>soci\u00e9t\u00e9s <span class=\"_ _48\"> </span>\u00e9<span class=\"_ _0\"></span>trang\u00e8res <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>group<span class=\"_ _0\"></span>e sont <span class=\"_ _d\"> </span>traduits <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _d\"> </span>des <span class=\"_ _4f\"> </span>t<span class=\"_ _0\"></span>aux <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>oyens. <span class=\"_ _4f\"> </span>L<span class=\"_ _0\"></span>es changements <span class=\"_ _27\"></span>dans <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>structure <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>groupe, <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> acquisitions <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>sont <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s bruts, <span class=\"_ _d\"> </span>hors <span class=\"_ _d\"> </span>tr\u00e9sorerie <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>\u00e9quivalents <span class=\"_ _d\"> </span>de tr\u00e9sorerie, <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>sont <span class=\"_ _50\"> </span>inclus <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>les <span class=\"_ _49\"> </span>flux <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie li\u00e9s aux act<span class=\"_ _0\"></span>ivit\u00e9s d\u2019investissement.1.14. <span class=\"_ _69\"> </span>COMPTES DE REGULARISATION DE L\u2019ACTIF ET DU PASSIF Le <span class=\"_ _5b\"> </span><span class=\"ls1\">prod<span class=\"_ _0\"></span>uits <span class=\"_ _5b\"> </span>acquis <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _5b\"> </span>constitu\u00e9s <span class=\"_ _5b\"> </span>par <span class=\"_ _52\"> </span>le </span>montant <span class=\"_ _52\"> </span>prop<span class=\"_ _0\"></span>ortionnel <span class=\"_ _52\"> </span>des <span class=\"_ _7\"> </span>revenus <span class=\"_ _52\"> </span>li<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _52\"> </span>\u00e0 l\u2019exercice <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ours <span class=\"_ _5\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>aux <span class=\"_ _6d\"> </span>pr\u00e9c\u00e9d<span class=\"_ _0\"></span>ents <span class=\"_ _6d\"> </span>dont l\u2019encaissement <span class=\"_ _53\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _53\"> </span>report\u00e9 <span class=\"_ _53\"> </span>aux <span class=\"_ _4f\"> </span>exercices ult\u00e9rieurs. Les <span class=\"_ _7\"> </span>charges <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>imput<span class=\"_ _0\"></span>er <span class=\"_ _52\"> </span>corr<span class=\"_ _0\"></span>espondent <span class=\"_ _52\"> </span>a<span class=\"_ _0\"></span>u montant <span class=\"_ _5b\"> </span>proportionne<span class=\"_ _0\"></span>l <span class=\"_ _50\"> </span>des <span class=\"_ _5b\"> </span>frais <span class=\"_ _5b\"> </span>qui <span class=\"_ _5b\"> </span>seront<span class=\"_ _0\"></span> pay\u00e9s <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u <span class=\"_ _2\"></span>cours<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d\u2019un exercice <span class=\"_ _2\"></span>ult\u00e9r<span class=\"_ _0\"></span>ieur, <span class=\"_ _3\"></span>mais qui se rapportent \u00e0 un<span class=\"_ _0\"></span> exercice pr\u00e9c\u00e9dent<span class=\"ls9e\">. <span class=\"_ _0\"></span></span> Le <span class=\"_ _1\"></span><span class=\"ls1\">produit <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>reporter <span class=\"_ _1\"></span>correspodent <span class=\"_ _1\"></span>au <span class=\"_ _27\"></span>montant<span class=\"_ _0\"></span> </span>proportionnel <span class=\"_ _49\"> </span>du <span class=\"_ _49\"> </span>reve<span class=\"_ _0\"></span>nu <span class=\"_ _49\"> </span>re\u00e7u <span class=\"_ _49\"> </span>au <span class=\"_ _49\"> </span>cours <span class=\"_ _49\"> </span>de l\u2019exercice <span class=\"_ _3\"></span>courant ou <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>exercices<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pr\u00e9c<span class=\"_ _0\"></span>\u00e9dents<span class=\"ls9c\">, </span>mais qui se rapporten<span class=\"_ _0\"></span>t \u00e0 un exercice ult\u00e9rieur<span class=\"_ _0\"></span>. Les <span class=\"_ _58\"> </span>charg<span class=\"_ _0\"></span>es <span class=\"_ _58\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>reporter<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>correspon<span class=\"_ _0\"></span>dent <span class=\"_ _58\"> </span>au<span class=\"_ _0\"></span> montant <span class=\"_\"> </span>proportionnel<span class=\"_ _0\"></span> <span class=\"_\"> </span><span class=\"ls96\">des</span> <span class=\"_\"> </span>frais <span class=\"_\"> </span>encourus <span class=\"_\"> </span>au cours <span class=\"_\"> </span>du <span class=\"_\"> </span>pr\u00e9sent<span class=\"_ _0\"></span> <span class=\"_\"> </span>exercice <span class=\"_\"> </span>ou <span class=\"_\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_\"> </span>exercices pr\u00e9c\u00e9dents <span class=\"_ _49\"> </span>pr\u00e9sentant <span class=\"_ _49\"> </span>un <span class=\"_ _49\"> </span>lien <span class=\"_ _49\"> </span>avec <span class=\"_ _49\"> </span>un <span class=\"_ _51\"> </span>o<span class=\"_ _0\"></span>u plusieurs exercices u<span class=\"_ _0\"></span>lt\u00e9rieurs.  1.15. <span class=\"_ _69\"> </span>CAPITAL SOUSCRITLes <span class=\"_ _2\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ions <span class=\"_ _3\"></span>ordinaires <span class=\"_ _2\"></span>sont class\u00e9es <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>la rubrique \u00ab <span class=\"_ _50\"> </span>Cap<span class=\"_ _0\"></span>ital-souscrit <span class=\"_ _50\"> </span>\u00bb. <span class=\"_ _50\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _5b\"> </span>actions <span class=\"_ _50\"> </span>propres <span class=\"_ _5b\"> </span>sont d\u00e9duites <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>fonds <span class=\"_ _47\"> </span>propres. <span class=\"_ _26\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>mouvements <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>es actions pr<span class=\"_ _3\"></span>opres n<span class=\"_ _3\"></span>\u2019affectent <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> compte <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>r\u00e9sultat.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> En savoir plus sur le ca<span class=\"_ _0\"></span>pi<span class=\"_ _3\"></span>tal dans Note <span class=\"_ _0\"></span><span class=\"lsa0\">16</span><span class=\"ff36 fcd\"> </span></span>1.16. <span class=\"_ _69\"> </span>SUBSIDES EN CAPITAL Les <span class=\"_ _27\"></span>subsides <span class=\"_ _26\"> </span>en <span class=\"_ _1\"></span>capi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>al <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>comptabilis\u00e9s <span class=\"_ _27\"></span>comme revenus <span class=\"_ _58\"> </span>re\u00e7us <span class=\"_ _5b\"> </span>en <span class=\"_ _52\"> </span>avance. <span class=\"_ _5b\"> </span>Les <span class=\"_ _58\"> </span>subsides <span class=\"_ _58\"> </span>sont comptabilis\u00e9es <span class=\"_ _2\"></span>en pr<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>duits <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>m\u00eame <span class=\"_ _2\"></span>taux <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>ta<span class=\"_ _0\"></span>ux d\u2019amortissement <span class=\"_ _26\"> </span>des <span class=\"_ _27\"> </span>immob<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>lisations <span class=\"_ _26\"> </span>auxquelles <span class=\"_ _26\"> </span>ils se rapportent. <span class=\"_ _2\"></span>Lorsque les <span class=\"_ _2\"></span>subventions sont r<span class=\"_ _3\"></span>elatives \u00e0 <span class=\"_ _d\"> </span>un <span class=\"_ _57\"> </span>des <span class=\"_ _d\"> </span>couts <span class=\"_ _d\"> </span>non <span class=\"_ _57\"> </span>capitalis\u00e9s, <span class=\"_ _57\"> </span>ils <span class=\"_ _d\"> </span>sont syst\u00e9matiquement <span class=\"_ _51\"> </span>comptabilis\u00e9s <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mme <span class=\"_ _51\"> </span>revenus dans<span class=\"ls1\"> <span class=\"_ _2\"></span>la p\u00e9rio<span class=\"_ _3\"></span>de a<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cours <span class=\"_ _2\"></span>de la<span class=\"_ _3\"></span>quelle<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"lscf\">le<span class=\"ls1\">s <span class=\"_ _3\"></span>co\u00fbts o<span class=\"_ _3\"></span>nt <span class=\"_ _3\"></span>\u00e9t\u00e9 </span></span></span>engag\u00e9s. 1.17. <span class=\"_ _69\"> </span>PROVISIONS ET PASSIFS \u00c9VENTUELS 1.17.1 <span class=\"_ _48\"> </span>Provisions Une <span class=\"_ _6d\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>comptabilis\u00e9e <span class=\"_ _4e\"> </span>uniqueme<span class=\"_ _0\"></span>nt  lorsque : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IBA <span class=\"_ _2c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>l\u2019obligation <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transf\u00e9rer <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>b\u00e9n\u00e9f<span class=\"_ _0\"></span>ices </span></span>\u00e9conomiques <span class=\"_ _6f\"> </span>\u00e0 <span class=\"_ _6f\"> </span>c<span class=\"_ _0\"></span>ause <span class=\"_ _6f\"> </span>d\u2019\u00e9v\u00e9nements<span class=\"_ _0\"></span> pass\u00e9s; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Il est<span class=\"_ _0\"></span> probable <span class=\"_ _0\"></span>(plus <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>contraire) <span class=\"_ _0\"></span>qu'un </span></span>tel transfert <span class=\"_ _0\"></span>sera n\u00e9cessair<span class=\"_ _0\"></span>e <span class=\"ls96\">pour</span> mettre <span class=\"_ _0\"></span>fin  \u00e0 <span class=\"ls1\"> l'obligation ;<span class=\"_ _0\"></span> </span>\u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Il <span class=\"_ _2\"></span>est po<span class=\"_ _3\"></span>ssible <span class=\"_ _3\"></span>d\u2019esti<span class=\"_ _0\"></span>mer <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>mani\u00e8re <span class=\"_ _3\"></span>fiable <span class=\"_ _3\"></span><span class=\"ls9f\">le<span class=\"ls1\"> </span></span></span>montant de l\u2019obligati<span class=\"_ _0\"></span>on. Lorsqu\u2019il <span class=\"_ _2\"></span>est probable <span class=\"_ _2\"></span>que l\u2019impact <span class=\"_ _2\"></span>sera <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>at\u00e9riel (pour <span class=\"_ _27\"></span>les <span class=\"_ _26\"> </span>provisions <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>long <span class=\"_ _27\"></span>terme), <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>mo<span class=\"_ _0\"></span>ntant comptabilis\u00e9 <span class=\"_ _47\"> </span>en <span class=\"_ _26\"> </span>tant <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>provision <span class=\"_ _47\"> </span>est <span class=\"_ _26\"> </span>estim\u00e9<span class=\"_ _0\"></span> sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tuelle <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>(fac<span class=\"_ _0\"></span>teur d\u2019actualisation). <span class=\"_ _0\"></span>L\u2019augmentation <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provision due <span class=\"_ _48\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>passage<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>du <span class=\"_ _55\"> </span>temps <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>compta<span class=\"_ _0\"></span>bilis\u00e9e dans les charges f<span class=\"_ _0\"></span>inanci\u00e8res. Une <span class=\"_ _6f\"> </span>obligation <span class=\"_ _6f\"> </span>r<span class=\"_ _0\"></span>\u00e9sulte <span class=\"_ _6f\"> </span>d\u2019un <span class=\"_ _6f\"> </span>\u00e9v\u00e9ne<span class=\"_ _0\"></span>ment contraignant <span class=\"_\"> </span>et<span class=\"_ _0\"></span> <span class=\"_\"> </span>peut <span class=\"_\"> </span>pren<span class=\"_ _0\"></span>dre <span class=\"_\"> </span>la <span class=\"_\"> </span>forme <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019une obligation <span class=\"_ _2\"></span>l\u00e9gale <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>d\u2019une <span class=\"_ _2\"></span>obligatio<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>implicite <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span><span class=\"ls9f\">il </span>y <span class=\"_\"> </span>a <span class=\"_\"> </span>obligation <span class=\"_\"> </span>implicite <span class=\"_\"> </span>lorsque <span class=\"_\"> </span>les <span class=\"_\"> </span>prat<span class=\"_ _0\"></span>iques pass\u00e9es <span class=\"_ _5a\"> </span>d\u2019IBA <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>uivent <span class=\"_ _46\"> </span>un <span class=\"_ _5a\"> </span>sch\u00e9ma <span class=\"_ _5a\"> </span>\u00e9tabli <span class=\"_ _0\"></span> indiqu<span class=\"ls96\">ant</span> <span class=\"_ _27\"></span>aux <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>utres <span class=\"_ _1\"></span>partie<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>Soci\u00e9t\u00e9 <span class=\"_ _27\"></span>va accepter <span class=\"_ _56\"> </span>certaines<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>responsabilit<span class=\"_ _0\"></span>\u00e9s; <span class=\"_ _56\"> </span>ces pratiques <span class=\"_ _1\"></span>ont <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>d\u00e9finitive <span class=\"_ _1\"></span>susc<span class=\"_ _0\"></span>it\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>attentes fond\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le c<span class=\"_ _0\"></span>hef des <span class=\"_ _0\"></span>autres<span class=\"_ _0\"></span> parties <span class=\"_ _0\"></span>qu\u2019IBA<span class=\"_ _0\"></span> va <span class=\"_ _51\"> </span>d\u00e9ch<span class=\"_ _0\"></span>arger <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>leurs <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>esponsabilit\u00e9s)<span class=\"_ _0\"></span>. <span class=\"_ _51\"> </span>Un \u00e9v\u00e9nement <span class=\"_ _0\"></span>contraignant <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>laisse <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span>aucun<span class=\"_ _0\"></span> autre <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>hoix <span class=\"_ _5b\"> </span>r\u00e9aliste <span class=\"_ _5b\"> </span>que <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>s\u2019acquitter <span class=\"_ _5b\"> </span><span class=\"lsa0\">de </span>l\u2019obligation, <span class=\"_ _6d\"> </span>ind\u00e9penda<span class=\"_ _0\"></span>mment <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>ses<span class=\"_ _0\"></span> <span class=\"_\"> </span>actions<span class=\"_ _0\"></span> futures. Les <span class=\"_ _2\"></span>prov<span class=\"_ _0\"></span>isions <span class=\"_ _2\"></span>pour les <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _2\"></span>de remise <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e9tat,<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>restauratio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>d\u00e9mant\u00e8leme<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>d<span class=\"ls96\">es</span> <span class=\"_ _1\"></span>sites sont <span class=\"_ _4\"> </span>enregist\u00e9es <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re <span class=\"_ _4\"> </span>appropri\u00e9e <span class=\"_ _51\"> </span><span class=\"lsa0\">en </span>application les <span class=\"_ _0\"></span>dispositions ci-dessus<span class=\"_ _0\"></span>. Si <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>sig<span class=\"_ _0\"></span>n\u00e9 <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>contrat <span class=\"_ _47\"> </span>on\u00e9reux<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>(les <span class=\"_ _47\"> </span>co<span class=\"_ _0\"></span>\u00fbts in\u00e9vitables <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>s\u2019acqu<span class=\"_ _0\"></span>itter <span class=\"_ _58\"> </span>des <span class=\"_ _58\"> </span>obligations<span class=\"_ _0\"></span> contractuelles<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>d\u00e9pass<span class=\"_ _0\"></span>ent <span class=\"_ _71\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>avan<span class=\"_ _0\"></span>tages \u00e9conomiques <span class=\"_ _6d\"> </span>dont<span class=\"_ _0\"></span> <span class=\"_\"> </span>IBA <span class=\"_ _6d\"> </span>esp\u00e8re <span class=\"_ _6d\"> </span>b\u00e9n\u00e9ficier <span class=\"_ _6d\"> </span>au<span class=\"_ _0\"></span> titre <span class=\"_ _47\"> </span>du <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ontrat), <span class=\"_ _47\"> </span>l\u2019obligation<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>adre <span class=\"_ _26\"> </span>du<span class=\"_ _0\"></span> contrat est reconnue c<span class=\"_ _0\"></span>omme une provision.<span class=\"_ _0\"></span> Une <span class=\"_ _5f\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_ _5f\"> </span>pour <span class=\"_ _54\"> </span>restructurati<span class=\"_ _0\"></span>on <span class=\"_ _5f\"> </span>es<span class=\"_ _0\"></span>t enregistr\u00e9e uniqueme<span class=\"_ _0\"></span>nt si IBA d\u00e9montr<span class=\"_ _0\"></span>e que la Soci\u00e9t\u00e9 <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>tro<span class=\"_ _0\"></span>uve <span class=\"_ _15\"> </span>dan<span class=\"_ _0\"></span>s <span class=\"_ _15\"> </span>l\u2019obligation<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> restructurer <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _48\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>date <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>cl\u00f4ture. <span class=\"_ _48\"> </span>L<span class=\"_ _0\"></span>\u2019obligation<span class=\"_ _0\"></span> doit <span class=\"_ _0\"></span>\u00eatre <span class=\"_ _0\"></span>d\u00e9montr<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _0\"></span>comme <span class=\"_ _0\"></span>suit<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a) <span class=\"_ _0\"></span>\u00e9laborer <span class=\"_ _0\"></span><span class=\"lsa0\">un </span>plan <span class=\"_ _4f\"> </span><span class=\"ls96\">off<span class=\"_ _0\"></span></span>iciel <span class=\"_ _53\"> </span>et<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span>d\u00e9taill\u00e9<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span><span class=\"ls96\">qui</span> <span class=\"_ _4f\"> </span>ident<span class=\"_ _0\"></span>ifie <span class=\"_ _4f\"> </span>les principales <span class=\"_ _79\"> </span>c<span class=\"_ _0\"></span>aract\u00e9ristiques <span class=\"_ _79\"> </span>de <span class=\"_ _8d\"> </span>la restructuration <span class=\"ls9e\">; <span class=\"_ _0\"></span></span>b) <span class=\"_ _0\"></span>susciter <span class=\"_ _1\"></span>chez <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>personnes concern\u00e9es <span class=\"_ _66\"> </span>des <span class=\"_ _11\"> </span>attent<span class=\"_ _0\"></span>es <span class=\"_ _11\"> </span>fond\u00e9es <span class=\"_ _66\"> </span>selon lesquelles <span class=\"_ _1\"></span>IBA <span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>proc\u00e9der<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>restructurat<span class=\"_ _0\"></span>ion en <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ommen\u00e7ant <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>mettre <span class=\"_ _3\"></span>ce <span class=\"_ _2\"></span>plan <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>\u0153uvre <span class=\"_ _2\"></span>ou en <span class=\"_ _d\"> </span>annon\u00e7ant <span class=\"_ _d\"> </span>ses <span class=\"_ _d\"> </span>traits <span class=\"_ _d\"> </span>principaux <span class=\"_ _d\"> </span>aux personnes concern\u00e9<span class=\"_ _0\"></span>es. &gt;&gt;<span class=\"ls1\"> Pour en savoir plus sur l<span class=\"_ _0\"></span>es dispositions, voir </span>la note 0 1.17.2 <span class=\"_ _48\"> </span>Passifs \u00e9ventuel<span class=\"_ _3\"></span>s Un <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>assif <span class=\"_ _2\"></span>\u00e9ventuel e<span class=\"_ _3\"></span>st <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>passif <span class=\"_ _3\"></span>dont l'\u00e9<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>h\u00e9ance <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>le montant <span class=\"_ _2\"></span>sont <span class=\"_ _3\"></span>incertains. <span class=\"_ _2\"></span>Les <span class=\"_ _2\"></span>\u00e9ventualit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>ne <span class=\"_ _3\"></span>sont <span class=\"_ _2\"></span>pas reconnues dans l<span class=\"_ _0\"></span>e bilan parce que leu<span class=\"_ _0\"></span>r existence ne peut \u00eatre<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>onfirm\u00e9e q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>par la<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>urvenance <span class=\"_ _2\"></span>ou la <span class=\"_ _2\"></span>non<span class=\"_ _0\"></span>-survenance <span class=\"_ _6d\"> </span>d'un <span class=\"_ _6d\"> </span>ou <span class=\"_ _6d\"> </span>plusieurs <span class=\"_ _6d\"> </span>\u00e9<span class=\"_ _0\"></span>v\u00e9ne<span class=\"_ _3\"></span>ments <span class=\"_ _6d\"> </span>fut<span class=\"_ _0\"></span>urs incertains <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _4e\"> </span>pas <span class=\"_ _4\"> </span>enti\u00e8rement <span class=\"_ _4\"> </span>sous <span class=\"_ _4\"> </span>le contr\u00f4le <span class=\"_ _27\"> </span>d'IBA <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>parce <span class=\"_ _27\"></span>que <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>risque <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>perte <span class=\"_ _26\"> </span>est estim\u00e9 possible (&gt;5%) <span class=\"_ _3\"></span>mais non probable (&lt;50%) <span class=\"_ _3\"></span>ou parce <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>montant <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>peut <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _4e\"> </span>mesur\u00e9 <span class=\"_ _4\"> </span>de mani\u00e8re fiable. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _27\"></span>En <span class=\"_ _26\"> </span>savoir <span class=\"_ _26\"> </span>plus <span class=\"_ _26\"> </span>sur <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>passif <span class=\"_ _26\"> </span>\u00e9ventuel <span class=\"_ _26\"> </span>dans </span>Note <span class=\"ls96\">30</span> 1.18. <span class=\"_ _69\"> </span>PENSIONS ET AUTRES AVANTAGES AU PERSONNEL  1.18.1 <span class=\"_ _48\"> </span>Pensions  Le <span class=\"_ _2c\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _2\"></span>g\u00e8re <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>r\u00e9gime<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ls96\">\u00e0 <span class=\"_ _2c\"></span><span class=\"ls1\">c<span class=\"_ _0\"></span>otisations <span class=\"_ _2\"></span>d\u00e9finies<span class=\"_ _0\"></span> </span></span>financ\u00e9 <span class=\"_ _27\"></span>par <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>versem<span class=\"_ _0\"></span>ents <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>ne <span class=\"_ _27\"></span>compagnie<span class=\"_ _0\"></span> d\u2019<span class=\"ls1\">assurance. <span class=\"_ _6b\"> </span>L\u2019emp<span class=\"_ _0\"></span>loyeur <span class=\"_ _7a\"> </span>gara<span class=\"_ _0\"></span>ntit <span class=\"_ _7a\"> </span>un<span class=\"_ _0\"></span> </span>rendement <span class=\"_ _49\"> </span>minimu<span class=\"_ _0\"></span>m <span class=\"_ _51\"> </span>sur<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>cotisat<span class=\"_ _0\"></span>ions <span class=\"_ _49\"> </span>de l\u2019employeur correspondant \u00e0 <span class=\"_ _2\"></span>un risque <span class=\"_ _2\"></span>financ<span class=\"_ _0\"></span>ier \u00e0 la charge du Groupe. <span class=\"_ _0\"></span> \u00c0 <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>uite <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>l\u2019\u00e9volution <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _47\"> </span>rapport <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>retour<span class=\"_ _0\"></span> minimum <span class=\"_ _53\"> </span>garant<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>les <span class=\"_ _4f\"> </span>plans <span class=\"_ _53\"> </span>doivent <span class=\"_ _53\"> </span>\u00ea<span class=\"_ _0\"></span>tre consid\u00e9r\u00e9s <span class=\"_ _26\"> </span>co<span class=\"_ _0\"></span>mme <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>r\u00e9<span class=\"_ _0\"></span>gimes <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>pres<span class=\"_ _0\"></span>tations d\u00e9finies <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>place <span class=\"_\"> </span>de <span class=\"_\"> </span>r\u00e9gimes <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>cotisations d\u00e9finies <span class=\"_ _23\"> </span>conform\u00e9me<span class=\"_ _0\"></span>nt <span class=\"_ _6f\"> </span>\u00e0 <span class=\"_ _5c\"> </span>IAS <span class=\"_ _23\"> </span>19. <span class=\"_ _23\"> </span>En co<span class=\"ls1\">ns\u00e9quence, <span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>compter du <span class=\"_ _2\"></span>1er<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>janvier 2016, <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> </span>Groupe <span class=\"_\"> </span>a <span class=\"_\"> </span>modifi\u00e9 <span class=\"_ _55\"> </span>sa <span class=\"_\"> </span>r\u00e8gle <span class=\"_\"> </span>d\u2019\u00e9valuation <span class=\"_\"> </span>et <span class=\"_\"> </span>a adopt\u00e9 <span class=\"_ _5b\"> </span>la <span class=\"_ _50\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _50\"> </span>unit\u00e9s <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span> <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>r\u00e9dit  projet\u00e9<span class=\"ls96\">es<span class=\"ls9c\">. <span class=\"_ _2\"></span><span class=\"ls1\">Cette de<span class=\"_ _3\"></span>rni\u00e8re consid\u00e8re <span class=\"_ _2\"></span>que <span class=\"_ _3\"></span>chaque </span></span></span>p\u00e9riode <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>service <span class=\"_ _4\"> </span>donne <span class=\"_ _4\"> </span>lieu <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>une<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>u<span class=\"_ _0\"></span>nit\u00e9 suppl\u00e9mentaire <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>droit <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"></span>prestations. <span class=\"_ _26\"> </span>Suivant cette <span class=\"_ _d\"> </span>m\u00e9thode, <span class=\"_ _57\"> </span>le <span class=\"_ _d\"> </span>co\u00fbt<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>du <span class=\"_ _d\"> </span>r\u00e9gime <span class=\"_ _57\"> </span>est comptabilis\u00e9 <span class=\"_ _4\"> </span><span class=\"ls96\">en</span> <span class=\"_ _4\"> </span>charge <span class=\"_ _4\"> </span>dans <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _4\"> </span>de r\u00e9sultat <span class=\"_ _5\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>r\u00e9partir <span class=\"_ _6d\"> </span>ce <span class=\"_ _6d\"> </span>co\u00fbt <span class=\"_ _4e\"> </span>de <span class=\"_ _6d\"> </span>mani\u00e8re<span class=\"_ _0\"></span> r\u00e9guli\u00e8re <span class=\"_ _49\"> </span>durant <span class=\"_ _49\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>carri\u00e8<span class=\"_ _0\"></span>re <span class=\"_ _51\"> </span>des <span class=\"_ _49\"> </span>trav<span class=\"_ _0\"></span>ailleurs participant aux <span class=\"_ _0\"></span>r\u00e9gimes de retraite e<span class=\"_ _0\"></span>t ce<span class=\"_ _0\"></span>,  sur la base <span class=\"_ _4\"> </span>d\u2019un <span class=\"_ _51\"> </span>calcul <span class=\"_ _51\"> </span>actuariel<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>pr\u00e9par\u00e9 <span class=\"_ _51\"> </span>par <span class=\"_ _4\"> </span>des<span class=\"_ _0\"></span> actuaires <span class=\"_ _6f\"> </span>qui <span class=\"_ _6f\"> </span>effectuent <span class=\"_ _6f\"> </span>une <span class=\"_ _6f\"> </span>\u00e9v<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>uation compl\u00e8te <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>ces <span class=\"_ _55\"> </span>r\u00e9gimes <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>retrait<span class=\"_ _0\"></span>e <span class=\"_ _48\"> </span>ch<span class=\"_ _0\"></span>aque ann\u00e9e.  Les <span class=\"_\"> </span>\u00e9tats <span class=\"_\"> </span>actua<span class=\"_ _3\"></span>rielles <span class=\"_\"> </span>comprennent, <span class=\"_\"> </span>pour <span class=\"_\"> </span>les actifs <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>passifs, <span class=\"_ _26\"> </span>les <span class=\"_ _27\"></span>e<span class=\"_ _0\"></span>ffets <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>diff\u00e9rences entre les hypoth\u00e8ses actuarielles ant\u00e9rieur<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>et ce <span class=\"_ _1\"></span>qui <span class=\"_ _27\"></span>s\u2019est <span class=\"_ _27\"></span>effectivement <span class=\"_ _27\"></span>produ<span class=\"_ _0\"></span>it, <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>effets<span class=\"_ _0\"></span> des <span class=\"_ _1\"></span>cha<span class=\"_ _0\"></span>ngements <span class=\"_ _1\"></span><span class=\"ls96\">des<span class=\"_ _0\"></span></span> <span class=\"_ _1\"></span>hypoth\u00e8ses <span class=\"_ _27\"></span>actuari<span class=\"_ _0\"></span>elles sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>passifs <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>plans<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Les <span class=\"_ _0\"></span>\u00e9carts <span class=\"_ _0\"></span>actuariels sont <span class=\"_ _50\"> </span>enti\u00e8r<span class=\"_ _0\"></span>ement <span class=\"_ _50\"> </span>comptabilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span> <span class=\"_ _5b\"> </span>en <span class=\"_ _50\"> </span>autr<span class=\"_ _0\"></span>es \u00e9l\u00e9ments <span class=\"_ _48\"> </span>du <span class=\"_ _55\"> </span>r\u00e9sultat <span class=\"_ _48\"> </span>global <span class=\"_ _48\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ours <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>leur<span class=\"_ _0\"></span> p\u00e9riode d\u2019appar<span class=\"_ _0\"></span>ition. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _6d\"> </span>Pour <span class=\"_ _5\"> </span>en <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>avoir <span class=\"_\"> </span>plus <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>les <span class=\"_ _6d\"> </span>r\u00e9gimes <span class=\"_ _6d\"> </span>de<span class=\"_ _0\"></span> </span>retraite, consultez la n<span class=\"_ _0\"></span>ote <span class=\"lsa0\">27</span> 1.18.2 <span class=\"_ _48\"> </span><span class=\"lsb8\">Plans</span> d\u2019options sur<span class=\"_ _3\"></span> actions et paiem<span class=\"_ _3\"></span>ents fond\u00e9s sur des actions Les <span class=\"_ _57\"> </span>paiem<span class=\"_ _0\"></span>ents <span class=\"_ _57\"> </span>fond\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>sur <span class=\"_ _15\"> </span>des <span class=\"_ _15\"> </span>actions regroupent <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>transac<span class=\"_ _0\"></span>tions <span class=\"_ _4e\"> </span>r<span class=\"_ _0\"></span>\u00e9gl<span class=\"_ _3\"></span>\u00e9es <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>des actions, <span class=\"_ _4\"> </span><span class=\"ls9d\">le</span>s <span class=\"_ _4e\"> </span>options <span class=\"_ _4\"> </span>sur <span class=\"_ _4e\"> </span>actions <span class=\"_ _4\"> </span>ou <span class=\"_ _4e\"> </span>d\u2019autres instruments <span class=\"_ _0\"></span>de cap<span class=\"_ _0\"></span>itaux propres<span class=\"_ _0\"></span> (accord\u00e9s <span class=\"_ _0\"></span>aux employ\u00e9s <span class=\"_ _5a\"> </span>ou <span class=\"_ _53\"> </span>aux <span class=\"_ _5a\"> </span>autres<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>parties) <span class=\"_ _53\"> </span>et <span class=\"_ _5a\"> </span>les<span class=\"_ _0\"></span> transactions <span class=\"_ _1\"></span>r\u00e9gl\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>liquide<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span><span class=\"ls96\">par<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>d\u2019autres<span class=\"_ _0\"></span> actifs <span class=\"_ _0\"></span>lorsque <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>payer <span class=\"_ _0\"></span>repose<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>le prix <span class=\"_ _5a\"> </span>des <span class=\"_ _5a\"> </span>actions <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe<span class=\"_ _3\"></span>. <span class=\"_ _53\"> </span>Ces <span class=\"_ _5a\"> </span>plans comportent <span class=\"_\"> </span>souvent<span class=\"_ _0\"></span> <span class=\"_\"> </span>certaines <span class=\"_\"> </span>conditions <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> droits <span class=\"_ _26\"> </span>d'acquisit<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>, <span class=\"_ _26\"> </span>telles <span class=\"_ _47\"> </span>que <span class=\"_ _26\"> </span>l'emploi <span class=\"_ _26\"> </span>contin<span class=\"_ _0\"></span>u pendant un certain tem<span class=\"_ _0\"></span>ps. Toutes <span class=\"_ _7\"> </span>les <span class=\"_ _52\"> </span>transac<span class=\"_ _0\"></span>tions <span class=\"_ _7\"> </span>qui <span class=\"_ _7\"> </span>entrainent <span class=\"_ _7\"> </span>un paiement <span class=\"_ _1\"></span>fond\u00e9 <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actions <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n<span class=\"ls9e\">t <span class=\"_ _1\"></span></span>prises <span class=\"_ _1\"></span>en charge. Les transactions dont le paiement est fond\u00e9 <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ur des <span class=\"_ _1\"></span>actions <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>sont<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>gl\u00e9es <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>instruments<span class=\"_ _0\"></span> de <span class=\"_ _47\"> </span>capi<span class=\"_ _0\"></span>taux <span class=\"_ _47\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sont <span class=\"_ _48\"> </span>\u00e9valu\u00e9es <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>j<span class=\"_ _0\"></span>uste valeur <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _4e\"> </span>instruments <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>capitaux <span class=\"_ _4e\"> </span>pro<span class=\"_ _0\"></span>pres attribu\u00e9s. <span class=\"_ _3\"></span>Les <span class=\"_ _2\"></span>paieme<span class=\"_ _0\"></span>nts <span class=\"_ _2\"></span>fond\u00e9s <span class=\"_ _2\"></span>sur de<span class=\"_ _3\"></span>s actions et<span class=\"ls1\"> <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _0\"></span>gl\u00e9s <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>instruments de capi<span class=\"_ _3\"></span>taux propres ne </span>sont <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>r<span class=\"_ _0\"></span>\u00e9\u00e9valu\u00e9s. <span class=\"_ _47\"> </span>Des <span class=\"_ _48\"> </span>reprises <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>charges<span class=\"_ _0\"></span> peuvent <span class=\"_ _52\"> </span>t<span class=\"_ _0\"></span>outefois <span class=\"_ _52\"> </span>se <span class=\"_ _7\"> </span>produire <span class=\"_ _7\"> </span>lorsque <span class=\"_ _7\"> </span>les conditions <span class=\"_ _1\"></span>d'ac<span class=\"_ _0\"></span>quisition <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>droits <span class=\"_ _27\"></span>ne <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>pas<span class=\"_ _0\"></span> remplies <span class=\"_ _54\"> </span>et <span class=\"_ _71\"> </span>que <span class=\"_ _71\"> </span>les <span class=\"_ _54\"> </span>dem<span class=\"_ _0\"></span>andes <span class=\"_ _54\"> </span>sont abandonn\u00e9es.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _2\"></span>Pour <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>savoir <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _2c\"></span>sur<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>les <span class=\"_ _2\"></span>r\u00e9g<span class=\"_ _0\"></span>imes <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019options </span>d\u2019achat d\u2019actions, cons<span class=\"_ _0\"></span>ultez la note 0<span class=\"_ _0\"></span><span class=\"ff36 fcd\"> </span>1.19. <span class=\"_ _69\"> </span>CHARGES D\u2019IMP\u00d4TS SUR LE R\u00c9SULTAT La <span class=\"_ _0\"></span>charge <span class=\"_ _1\"></span>d'imp\u00f4t <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>r\u00e9sultat <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>omme de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge <span class=\"_ _47\"> </span>d'imp\u00f4t <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ourant <span class=\"_ _26\"> </span>et <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge<span class=\"_ _0\"></span> d'imp\u00f4t <span class=\"_ _26\"> </span>diff\u00e9r\u00e9. <span class=\"_ _47\"> </span>Elle <span class=\"_ _26\"> </span>est <span class=\"_ _47\"> </span>comptabilis\u00e9e <span class=\"_ _47\"> </span>dans <span class=\"_ _26\"> </span>le<span class=\"_ _0\"></span> compte <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>r\u00e9sultat, <span class=\"_ _48\"> </span>sauf <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _47\"> </span>elle <span class=\"_ _47\"> </span>est <span class=\"_ _48\"> </span>li\u00e9e <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>un<span class=\"_ _0\"></span> regroupement <span class=\"_ _15\"> </span>d'entrepris<span class=\"_ _0\"></span>es <span class=\"_ _57\"> </span>ou <span class=\"_ _15\"> </span>dans <span class=\"_ _15\"> </span>les produits <span class=\"_ _51\"> </span>et <span class=\"_ _51\"> </span>ch<span class=\"_ _0\"></span>arges <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _51\"> </span>dans <span class=\"_ _49\"> </span>les<span class=\"_ _0\"></span> capitaux propres.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _2\"></span>Pour en <span class=\"_ _2\"></span>savoir <span class=\"_ _3\"></span>plus <span class=\"_ _3\"></span>sur la <span class=\"_ _2\"></span>charge d\u2019imp\u00f4t <span class=\"_ _2\"></span>sur </span>le r\u00e9sultat, consultez l<span class=\"_ _0\"></span>a note <span class=\"ls96\">26</span>. 1.19.1 <span class=\"_ _48\"> </span>Imp\u00f4ts courant<span class=\"_ _3\"></span>s La <span class=\"_ _3\"></span>charge<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d\u2019imp\u00f4t<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sur le r\u00e9sultat courante est <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> montant <span class=\"_ _50\"> </span>est<span class=\"_ _0\"></span>im\u00e9 <span class=\"_ _50\"> </span>de <span class=\"_ _50\"> </span>l\u2019<span class=\"_ _0\"></span>imp\u00f4t <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _50\"> </span>p<span class=\"_ _0\"></span>ayer <span class=\"_ _50\"> </span>(ou <span class=\"_ _50\"> </span>\u00e0<span class=\"_ _0\"></span> recevoir) <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>titre <span class=\"_ _26\"> </span>du <span class=\"_ _47\"> </span>b\u00e9n\u00e9fice <span class=\"_ _26\"> </span>(ou <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>pert<span class=\"_ _0\"></span>e) imposable <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>p\u00e9riode <span class=\"_ _1\"></span>donn\u00e9e <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>tout ajustement <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _0\"></span>d\u2019imp\u00f4t <span class=\"_ _0\"></span>courant <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>titre des p\u00e9riodes ant\u00e9rieures. L\u2019imp\u00f4t \u00e0 payer (ou \u00e0<span class=\"_ _0\"></span> recevoir) <span class=\"_ _d\"> </span>est <span class=\"_ _4f\"> </span>calcul\u00e9 <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _d\"> </span>l\u2019<span class=\"_ _3\"></span>aide <span class=\"_ _d\"> </span>des <span class=\"_ _4f\"> </span>taux<span class=\"_ _0\"></span> d\u2019imposition <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>ont <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>adopt\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>\u00e9t\u00e9 adopt\u00e9s en substance<span class=\"_ _0\"></span> \u00e0 la date de d\u00e9claration.<span class=\"_ _0\"></span> 1.19.2 <span class=\"_ _48\"> </span>Imp\u00f4ts diff\u00e9r\u00e9<span class=\"_ _3\"></span>s Les <span class=\"_ _27\"></span>im<span class=\"_ _0\"></span>p\u00f4ts <span class=\"_ _27\"></span>diff\u00e9r\u00e9s <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"></span>comptabilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les diff\u00e9rences <span class=\"_ _6f\"> </span>temp<span class=\"_ _0\"></span>oraires <span class=\"_ _6f\"> </span>entre <span class=\"_ _6f\"> </span>la <span class=\"_ _23\"> </span>valeur comptable <span class=\"_ _0\"></span>des postes<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>la situation <span class=\"_ _0\"></span>financi\u00e8re et <span class=\"_ _48\"> </span>leur <span class=\"_ _55\"> </span>base <span class=\"_ _48\"> </span>d\u2019<span class=\"_ _0\"></span>imposition, <span class=\"_ _55\"> </span>en <span class=\"_ _48\"> </span>utilisant <span class=\"_ _55\"> </span>le <span class=\"_ _48\"> </span>taux<span class=\"_ _0\"></span> d\u2019imposition <span class=\"_ _5a\"> </span>qui <span class=\"_ _5a\"> </span>devrait<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>\u00eatre <span class=\"_ _5a\"> </span>ap<span class=\"_ _0\"></span>pliqu\u00e9 <span class=\"_ _46\"> </span>a<span class=\"_ _0\"></span>u moment <span class=\"_ _26\"> </span>o\u00f9 <span class=\"_ _47\"> </span>l\u2019actif <span class=\"_ _26\"> </span>est <span class=\"_ _47\"> </span>r\u00e9alis\u00e9 <span class=\"_ _47\"> </span>ou <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>passif r\u00e9gl\u00e9. Il <span class=\"_ _55\"> </span>existe <span class=\"_\"> </span>trois <span class=\"_ _55\"> </span>exceptions <span class=\"_\"> </span>au <span class=\"_ _55\"> </span>principe <span class=\"_\"> </span>g\u00e9n\u00e9ral selon <span class=\"_ _5c\"> </span>lequel <span class=\"_ _5c\"> </span>les <span class=\"_ _5c\"> </span>imp\u00f4ts <span class=\"_ _5c\"> </span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>sont<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"></span>les <span class=\"_ _26\"> </span>diff\u00e9r<span class=\"_ _0\"></span>ences <span class=\"_ _26\"> </span>temporaires. Les <span class=\"_ _27\"></span>imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>so<span class=\"_ _0\"></span>nt <span class=\"_ _27\"></span>pas <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>mptabilis\u00e9s pour : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _2\"></span>goodwil<span class=\"_ _0\"></span>l <span class=\"_ _2c\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>am<span class=\"_ _0\"></span>ortis <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>fins <span class=\"_ _3\"></span>fiscales;<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _2c\"></span>co<span class=\"_ _0\"></span>mptabilisation <span class=\"_ _2\"></span>initiale <span class=\"_ _2\"></span>d\u2019un <span class=\"_ _2c\"></span>actif<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>ou <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019un </span></span>passif <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _48\"> </span>une <span class=\"_ _55\"> </span>transacti<span class=\"_ _0\"></span><span class=\"ls96\">on <span class=\"_ _48\"> </span></span>autre <span class=\"_\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _55\"> </span>le re<span class=\"ls1\">groupement <span class=\"_ _0\"></span>d\u2019entreprises <span class=\"_ _0\"></span>et qui <span class=\"_ _0\"></span>n\u2019affecte<span class=\"_ _0\"></span> </span>ni le<span class=\"_ _3\"></span> profit comptable, ni le profit <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>mposable; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _53\"> </span>investissements <span class=\"_ _53\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _53\"> </span>les <span class=\"_ _5a\"> </span>filiales,<span class=\"_ _0\"></span> </span></span>divisions, <span class=\"_\"> </span>associ\u00e9es <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>joint-<span class=\"_ _0\"></span>ventures <span class=\"_ _55\"> </span>(les imp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _47\"> </span>ne <span class=\"_ _26\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>comptabilis\u00e9s <span class=\"_ _26\"> </span>q<span class=\"_ _0\"></span>ue quand <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>BA <span class=\"_ _2\"></span>n<span class=\"lsa0\">e <span class=\"_ _2\"></span><span class=\"ls1\">c<span class=\"_ _0\"></span>ontr\u00f4le <span class=\"_ _2\"></span><span class=\"ls96\">pas<span class=\"ls1\"> la <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>istribution <span class=\"_ _2\"></span>ou<span class=\"_ _0\"></span> </span></span></span></span>qu\u2019il <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>des <span class=\"_ _27\"></span>dividendes <span class=\"_ _1\"></span>vont \u00eatre <span class=\"_ _1\"></span>distribu\u00e9s <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>enir <span class=\"_ _0\"></span>pr\u00e9v<span class=\"_ _0\"></span>isible <span class=\"_ _1\"></span>si IBA contr\u00f4le la distributi<span class=\"_ _0\"></span>on). Un <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>d\u2019imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _0\"></span>pour toutes <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>diff\u00e9rences <span class=\"_ _26\"> </span>tem<span class=\"_ _0\"></span>porai<span class=\"_ _3\"></span>res <span class=\"_ _26\"> </span>d\u00e9duct<span class=\"_ _0\"></span>ibles dans <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>mesure <span class=\"_ _6d\"> </span>o\u00f9 <span class=\"_ _6d\"> </span>il <span class=\"_ _5\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_\"> </span>probable <span class=\"_ _6d\"> </span>que <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>\u2019on disposera <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>b\u00e9n\u00e9fice <span class=\"_ _0\"></span>imposable<span class=\"_ _0\"></span> sur <span class=\"_ _0\"></span>lequel <span class=\"_ _0\"></span>il  sera <span class=\"_ _66\"> </span>poss<span class=\"_ _0\"></span>ible <span class=\"_ _66\"> </span>d\u2019imputer <span class=\"_ _66\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>diff\u00e9rences temporaires <span class=\"_ _50\"> </span>d\u00e9ductibles.<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>Le <span class=\"_ _49\"> </span>m\u00eame <span class=\"_ _50\"> </span>principe s\u2019applique <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>co<span class=\"_ _0\"></span>mptabilisation <span class=\"_ _5b\"> </span>des <span class=\"_ _58\"> </span>actifs<span class=\"_ _0\"></span> d\u2019imp\u00f4ts <span class=\"_ _46\"> </span>diff\u00e9r\u00e9s <span class=\"_ _46\"> </span>pour <span class=\"_ _5a\"> </span>les <span class=\"_ _46\"> </span>pertes <span class=\"_ _46\"> </span>fiscales report\u00e9es <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>utilis\u00e9es<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Lors <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>l\u2019\u00e9valua<span class=\"_ _0\"></span>tion des <span class=\"_ _53\"> </span>actifs <span class=\"_ _4f\"> </span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>diff\u00e9r\u00e9s, <span class=\"_ _53\"> </span>la <span class=\"_ _4f\"> </span>Directio<span class=\"_ _0\"></span>n s\u2019assure <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>cette <span class=\"_ _0\"></span>\u00e9valuati<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>bas\u00e9e <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un nombre <span class=\"_ _52\"> </span>r<span class=\"_ _0\"></span>ai<span class=\"_ _3\"></span>sonnable <span class=\"_ _7\"> </span>d\u2019ann\u00e9es <span class=\"_ _7\"> </span>de <span class=\"_ _52\"> </span>r\u00e9su<span class=\"_ _0\"></span>ltats imposables. <span class=\"_ _0\"></span> Les <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>lcul\u00e9s <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iveau <span class=\"_ _0\"></span>de chacune <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>entit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _2c\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>sein<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>du <span class=\"_ _2\"></span>Gro<span class=\"_ _0\"></span>upe. IBA <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>mesure <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompenser <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>actifs <span class=\"_ _27\"></span>et passifs <span class=\"_ _51\"> </span>d\u2019imp\u00f4t<span class=\"ls67\">s <span class=\"_ _49\"> </span></span>diff\u00e9r\u00e9s <span class=\"_ _51\"> </span>se <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>\u00e9f\u00e8rent <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _49\"> </span>des imp\u00f4ts <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>niquement <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oldes <span class=\"_ _0\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>le r\u00e9sultat pr\u00e9lev\u00e9 par une seule et m\u00eame a<span class=\"_ _0\"></span>utorit\u00e9 fiscale. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _4\"> </span>Pour <span class=\"_ _51\"> </span>en <span class=\"_ _4\"> </span>savoir <span class=\"_ _51\"> </span>plus <span class=\"_ _51\"> </span>sur <span class=\"_ _51\"> </span>l\u2019imp\u00f4t <span class=\"_ _4\"> </span>diff\u00e9r\u00e9,<span class=\"_ _0\"></span> </span>consultez la note  <span class=\"_ _0\"></span><span class=\"ls96\">10</span>1.20. <span class=\"_ _69\"> </span>TRANSACTIONS EN DEVISES \u00c9TRANG\u00c8RES Les <span class=\"_ _47\"> </span>transactions <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>devis<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>\u00e9trang\u00e8res <span class=\"_ _48\"> </span> <span class=\"_ _47\"> </span>sont converties <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>evise <span class=\"_ _50\"> </span>fonctionnelle <span class=\"_ _5b\"> </span>de l\u2019entit\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>prena<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>part <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>transaction en <span class=\"_ _47\"> </span><span class=\"ls1\">appliquant<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>taux <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>hange <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>vigueur </span>aux dates des trans<span class=\"_ _0\"></span>actions concern\u00e9es<span class=\"_ _0\"></span>. Les <span class=\"_ _27\"></span>gains <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>ertes <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>change <span class=\"_ _26\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _27\"></span>par <span class=\"_ _27\"></span>le <span class=\"_ _0\"></span> r\u00e8glement <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>trans<span class=\"_ _0\"></span>actions <span class=\"_ _7\"> </span><span class=\"ls96\">et <span class=\"_ _46\"> </span></span>par <span class=\"_ _46\"> </span>la conversion <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>pass<span class=\"_ _0\"></span>ifs <span class=\"_ _0\"></span>mon<span class=\"_ _0\"></span>\u00e9taires <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n devises <span class=\"_ _4e\"> </span>\u00e9tran<span class=\"_ _0\"></span>g\u00e8res <span class=\"_ _4e\"> </span>aux <span class=\"_ _4e\"> </span>taux<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>de <span class=\"_ _4\"> </span>change <span class=\"_ _4e\"> </span>en vigueur \u00e0 <span class=\"_ _0\"></span>la fin de <span class=\"_ _0\"></span>l\u2019<span class=\"_ _3\"></span>exercic<span class=\"_ _0\"></span>e sont com<span class=\"_ _0\"></span>ptabilis\u00e9s dans le compte de r\u00e9su<span class=\"_ _0\"></span>ltat. Les <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>iff\u00e9<span class=\"_ _3\"></span>rences <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>change<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>g\u00e9n\u00e9r\u00e9es <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>la consolidation <span class=\"_ _4\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>ostes <span class=\"_ _4\"> </span>mon\u00e9taires <span class=\"_ _4\"> </span>f<span class=\"_ _0\"></span>aisant  partie <span class=\"_\"> </span>de<span class=\"ls67\">s <span class=\"_ _6d\"> </span></span>invest<span class=\"_ _0\"></span>issements <span class=\"_ _6d\"> </span><span class=\"ls96\">net</span>s <span class=\"_ _6d\"> </span>d\u2019une <span class=\"_ _6d\"> </span>entit\u00e9<span class=\"_ _0\"></span> d\u00e9clarante <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>entit\u00e9 <span class=\"_ _26\"> </span>\u00e9trang\u00e8re <span class=\"_ _26\"> </span>(c\u2019est<span class=\"_ _0\"></span>-\u00e0-dire <span class=\"_ _55\"> </span>lorsque <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>r\u00e8glement <span class=\"_ _55\"> </span>n\u2019est <span class=\"_ _55\"> </span>ni <span class=\"_ _48\"> </span>p<span class=\"_ _0\"></span>lanifi\u00e9, <span class=\"_\"> </span>ni susceptible <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>se <span class=\"_ _4\"> </span>pr<span class=\"_ _0\"></span>oduire <span class=\"_ _4\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _4\"> </span>un <span class=\"_ _51\"> </span>avenir pr\u00e9visible) <span class=\"_ _27\"></span>so<span class=\"_ _0\"></span>nt <span class=\"_ _27\"></span>enregistr\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _26\"> </span>fonds<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pro<span class=\"_ _0\"></span>pres lorsque <span class=\"_ _6d\"> </span>les <span class=\"_ _4e\"> </span>deux <span class=\"_ _4e\"> </span>con<span class=\"_ _0\"></span>ditions <span class=\"_ _6d\"> </span>ci-dess<span class=\"_ _0\"></span>ous <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>ont remplies : (1) <span class=\"_ _68\"> </span>Le <span class=\"_ _26\"> </span>pr\u00eat <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>effectu<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _27\"></span>soit<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>devise<span class=\"_ _0\"></span> fonctionnelle <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>l\u2019entit\u00e9 <span class=\"_ _47\"> </span>d\u00e9<span class=\"_ _0\"></span>clarante, <span class=\"_ _48\"> </span>soit dans l\u2019op\u00e9ration \u00e9trang\u00e8re;<span class=\"_ _0\"></span> et (2) <span class=\"_ _68\"> </span>Le <span class=\"_ _d\"> </span>pr\u00eat <span class=\"_ _4f\"> </span>est <span class=\"_ _d\"> </span>effectu\u00e9 <span class=\"_ _d\"> </span>entre <span class=\"_ _4f\"> </span>l\u2019<span class=\"_ _0\"></span>entit\u00e9 d\u00e9clarante et une op\u00e9ra<span class=\"_ _0\"></span>tion \u00e9trang\u00e8re.<span class=\"_ _0\"></span> 1.21. <span class=\"_ _69\"> </span>SECTEURS OP\u00c9RATIONNELS Les <span class=\"_ _5c\"> </span>secteurs <span class=\"_ _23\"> </span>op\u00e9rationnels <span class=\"_ _23\"> </span>sont <span class=\"_ _5c\"> </span>pr\u00e9sent\u00e9s conform\u00e9ment <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>rapport <span class=\"_ _0\"></span>interne <span class=\"_ _1\"></span>fourni <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipal<span class=\"_ _3\"></span> d\u00e9cideur <span class=\"_ _49\"> </span>op\u00e9rationnel <span class=\"_ _49\"> </span>(CODM <span class=\"_ _49\"> </span>\u2013 <span class=\"_ _49\"> </span>\u00ab<span class=\"_ _0\"></span> Chief<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>Officer Decision <span class=\"_ _57\"> </span>Maker \u00bb<span class=\"_ _0\"></span>), <span class=\"_ _d\"> </span>qui <span class=\"_ _15\"> </span>est <span class=\"_ _57\"> </span>responsable <span class=\"_ _57\"> </span>de l\u2019affectation <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>ressources <span class=\"_ _26\"> </span>et <span class=\"_ _1\"></span>de <span class=\"_ _26\"> </span>l\u2019\u00e9valuation <span class=\"_ _1\"></span>de <span class=\"_ _27\"> </span>la performance des <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span>c<span class=\"_ _3\"></span>teurs op\u00e9rationnels (<span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>oir <span class=\"_ _2\"></span>la note 4).  Un <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ecteur <span class=\"_ _47\"> </span>op\u00e9rat<span class=\"_ _0\"></span>ionnel <span class=\"_ _47\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>une <span class=\"_ _48\"> </span>composant<span class=\"_ _0\"></span>e d\u2019une entit\u00e9 : a)<span class=\"ls1\"> <span class=\"_ _17\"> </span>qui <span class=\"_ _6d\"> </span>exerce <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_\"> </span>activit\u00e9s<span class=\"_ _0\"></span> <span class=\"_\"> </span>commerci<span class=\"_ _0\"></span>ales </span>pouvant <span class=\"_ _51\"> </span>g\u00e9n\u00e9rer<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>des <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>evenus <span class=\"_ _51\"> </span>et <span class=\"_ _49\"> </span>des d\u00e9penses <span class=\"_ _0\"></span>(y compris <span class=\"_ _0\"></span>des rev<span class=\"_ _0\"></span>enus et d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> d\u00e9penses <span class=\"_ _55\"> </span>li\u00e9s <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _48\"> </span>des <span class=\"_\"> </span>transactions <span class=\"_ _55\"> </span>avec d\u2019autres <span class=\"_ _53\"> </span>composantes <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>la <span class=\"_ _53\"> </span>m\u00eam<span class=\"_ _0\"></span>e entit\u00e9), b)<span class=\"ls1\"> <span class=\"_ _17\"> </span>dont <span class=\"_ _58\"> </span>les <span class=\"_ _5b\"> </span>r\u00e9su<span class=\"_ _0\"></span>ltats <span class=\"_ _5b\"> </span>op\u00e9ra<span class=\"_ _0\"></span>tionnels <span class=\"_ _5b\"> </span>so<span class=\"_ _0\"></span>nt </span>r\u00e9guli\u00e8rement <span class=\"_ _26\"> </span>ex<span class=\"_ _0\"></span>amin\u00e9s <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>principal d\u00e9cideur <span class=\"_ _27\"></span>o<span class=\"_ _0\"></span>p\u00e9rationnel <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>l\u2019entit\u00e9 <span class=\"_ _26\"> </span>afin <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> prendre <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>d\u00e9cisio<span class=\"_ _0\"></span>ns <span class=\"_ _4\"> </span>concernant <span class=\"_ _4\"> </span>les<span class=\"_ _0\"></span> ressources <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _52\"> </span>affecter <span class=\"_ _52\"> </span>au <span class=\"_ _58\"> </span>secteur <span class=\"_ _52\"> </span>et d\u2019\u00e9valuer sa performance<span class=\"_ _0\"></span>, et c)<span class=\"ls1\"> <span class=\"_ _62\"> </span>pour <span class=\"_ _6b\"> </span>lesquels <span class=\"_ _6b\"> </span>des <span class=\"_ _6b\"> </span>informations </span>financi\u00e8res disc<span class=\"_ _0\"></span>r\u00e8tes sont disponibles.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _5b\"> </span>Pour <span class=\"_ _58\"> </span>en <span class=\"_ _5b\"> </span>sav<span class=\"_ _0\"></span>oir <span class=\"_ _5b\"> </span>plus <span class=\"_ _58\"> </span>sur <span class=\"_ _5b\"> </span>les <span class=\"_ _58\"> </span>secteurs<span class=\"_ _0\"></span> </span>op\u00e9rationnels, consu<span class=\"_ _0\"></span>ltez la note 4<span class=\"_ _0\"></span> Description <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>risques <span class=\"_ _0\"></span>financiers <span class=\"_ _0\"></span>(articles <span class=\"_ _0\"></span>3:6<span class=\"_ _0\"></span>, \u00a71, 8\u00b0 et 3:32, \u00a71, 5<span class=\"_ _0\"></span>\u00b0, du <span class=\"lsa2\">CS<span class=\"ls97\">A)</span></span>2.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Description <span class=\"_ _3\"></span>des risques financier<span class=\"_ _3\"></span>s  </span></span>Le <span class=\"_ _47\"> </span>Groupe <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>d\u00e9cid\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>pr<span class=\"_ _0\"></span>\u00e9senter <span class=\"_ _26\"> </span>ses<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>risqu<span class=\"_ _0\"></span>es financiers <span class=\"_ _6d\"> </span>avec<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>les <span class=\"_ _4e\"> </span>autres <span class=\"_ _4e\"> </span>principaux <span class=\"_ _4e\"> </span>risques identifi\u00e9s <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>sect<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>''Principaux <span class=\"_ _1\"></span>risques <span class=\"_ _1\"></span>et incertitudes <span class=\"_ _1\"></span>auxquels <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>soc<span class=\"_ _0\"></span>i\u00e9t\u00e9<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>confront\u00e9e'' \u00e0 partir de la page 5<span class=\"_ _0\"></span>5. Il <span class=\"_ _2\"></span>s\u2019agit notamment <span class=\"_ _2\"></span>du risque <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cr\u00e9dit, <span class=\"_ _3\"></span>du <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>isque de <span class=\"_ _3\"></span>change, du risque de taux <span class=\"_ _2\"></span>d\u2019in<span class=\"_ _0\"></span>t\u00e9r\u00eat, <span class=\"_ _3\"></span>du risque de liquidit\u00e9, risques l<span class=\"_ _0\"></span>i\u00e9s aux covenants. <span class=\"_ _0\"></span>  2.1. <span class=\"_ _8d\"> </span>ACTIFS ET PASSIFS FINANCIERS \u2013 INFORMATIONS SUPPL\u00c9MENTAIRES Les tableaux <span class=\"_ _2\"></span>ci-<span class=\"_ _0\"></span>dessous pr\u00e9sentent l\u2019\u00e9ch\u00e9ancier des actifs et pass<span class=\"_ _0\"></span>ifs financiers du Groupe :(EUR 000) ACTIFS FINANCIERS<span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 64<span class=\"ls1\"> </span>274<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>0 0 0 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Autres actifs \u00e0 LT <span class=\"_ _0\"></span>et CT 558<span class=\"ls1\"> </span>36<span class=\"ls1\"> </span>699<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>179<span class=\"ls1\"> </span>2 635 14<span class=\"ls1\"> </span>288<span class=\"ls1\"> </span>66<span class=\"ls1\"> </span>359<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>TOTAL 64<span class=\"ls1\"> </span>832<span class=\"ls1\"> </span>48<span class=\"ls1\"> </span>234<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>179<span class=\"ls1\"> </span>2 635 14<span class=\"ls1\"> </span>288<span class=\"ls1\"> </span>142<span class=\"ls1\"> 168<span class=\"_ _0\"></span> </span>31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 61<span class=\"ls1\"> </span>801<span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>0 0 0 111<span class=\"ls1\"> 649  </span>Autres actifs \u00e0 LT <span class=\"_ _0\"></span>et CT 711<span class=\"ls1\"> </span>83<span class=\"ls1\"> </span>624<span class=\"ls1\"> </span>4 964 4 424 14<span class=\"ls1\"> </span>101<span class=\"ls1\"> </span>107<span class=\"ls1\"> 824  </span>TOTAL 62<span class=\"ls1\"> </span>512<span class=\"ls1\"> </span>133<span class=\"ls1\"> 472<span class=\"_ _0\"></span> </span>4 964 4 424 14<span class=\"ls1\"> </span>101<span class=\"ls1\"> </span>219<span class=\"ls1\"> 473  </span>Apr\u00e8s avoir examin\u00e9<span class=\"_ _2\"></span> le type d'actifs inclu<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> dan<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> le<span class=\"_ _3\"></span> tableau ci-dessus, nous avons<span class=\"_ _3\"></span> d\u00e9cid\u00e9 de suppr<span class=\"_ _3\"></span>imer les autres a<span class=\"_ _3\"></span>ctifs <span class=\"lsd4\">\" </span>cr\u00e9dit d\u2019imp\u00f4t de rercher<span class=\"_ _3\"></span>che et d\u00e9velopp<span class=\"_ _2\"></span>ement<span class=\"_ _0\"></span> \" <span class=\"_ _3\"></span>car nous ne le<span class=\"_ _3\"></span>s consid\u00e9rons pa<span class=\"_ _3\"></span>s comme des a<span class=\"_ _3\"></span>ctifs financier<span class=\"_ _3\"></span>s. Pour assurer<span class=\"_ _3\"></span> la comparaison, le<span class=\"_ _3\"></span>s chiffres de 2021 <span class=\"_ _2\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>modi<span class=\"_ _3\"></span>fi\u00e9s (-1<span class=\"lsb1\">2,</span>0 millions d'e<span class=\"_ _3\"></span>uros) par rappo<span class=\"_ _3\"></span>rt aux \u00e9tats finan<span class=\"_ _3\"></span>ciers publi\u00e9s de 2021.<span class=\"fs14\"> </span>(EUR 000) PASSIFS FINANCIERS<span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes finan<span class=\"_ _0\"></span>ci\u00e8res 0 10<span class=\"ls1\"> </span>936<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>668<span class=\"ls1\"> </span>21<span class=\"ls1\"> </span>477<span class=\"ls1\"> </span>0 43<span class=\"ls1\"> </span>081<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes de locati<span class=\"_ _0\"></span>on 0 5 783 5 231 7 485 12<span class=\"ls1\"> </span>544<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>043<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes commerciale<span class=\"_ _0\"></span>s 5 492 42<span class=\"ls1\"> </span>239<span class=\"ls1\"> </span>0 0 0 47<span class=\"ls1\"> </span>731<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Autres passifs \u00e0 LT<span class=\"_ _0\"></span> et CT 0 52<span class=\"ls1\"> </span>729<span class=\"ls1\"> </span>9 018 86<span class=\"ls1\"> </span>0 61<span class=\"ls1\"> </span>833<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>TOTAL 5 492 111<span class=\"ls1\"> 687<span class=\"_ _0\"></span> </span>24<span class=\"ls1\"> </span>917<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>048<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>544<span class=\"ls1\"> </span>183<span class=\"ls1\"> 688<span class=\"_ _0\"></span> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 0 4 265 3 934 7 467 0 15<span class=\"ls1\"> </span>666<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes de locati<span class=\"_ _0\"></span>on 0 6 087 4 720 6 074 11<span class=\"ls1\"> </span>246<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>127<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes commerciale<span class=\"_ _0\"></span>s 20<span class=\"ls1\"> </span>791<span class=\"ls1\"> </span>44<span class=\"ls1\"> </span>701<span class=\"ls1\"> </span>0 0 0 65<span class=\"ls1\"> </span>492<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Autres passifs \u00e0 LT<span class=\"_ _0\"></span> et CT 0 61<span class=\"ls1\"> </span>709<span class=\"ls1\"> </span>4 027 2 722 333<span class=\"ls1\"> </span>68<span class=\"ls1\"> </span>791<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>TOTAL 20<span class=\"ls1\"> </span>791<span class=\"ls1\"> </span>116<span class=\"ls1\"> 762<span class=\"_ _0\"></span> </span>12<span class=\"ls1\"> </span>681<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>263<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>579<span class=\"ls1\"> </span>178<span class=\"ls1\"> 076  </span>*Les emprunts<span class=\"_ _3\"></span> bancaires et autre<span class=\"_ _2\"></span>s ainsi que les dettes lo<span class=\"_ _3\"></span>catives indiqu<span class=\"_ _3\"></span>\u00e9es ci<span class=\"_ _0\"></span>-des<span class=\"_ _3\"></span>sus incluent les<span class=\"_ _3\"></span> paiements d\u2019in<span class=\"_ _3\"></span>t\u00e9r\u00eats futurs pour <span class=\"ls1\">EUR 1,3 million et EUR<span class=\"_ _2\"></span> 1,6 million respectivement<span class=\"_ _3\"></span>. </span>Le<span class=\"ls1\">s actifs et pass<span class=\"_ _0\"></span>ifs du Groupe sont valoris<span class=\"_ _0\"></span>\u00e9s comme suit : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIFS FINANCIERS<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>809<span class=\"_ _0\"></span><span class=\"ls1\"> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>Autres cr\u00e9ances \u00e0 l<span class=\"_ _0\"></span>ong terme 41<span class=\"ls1\"> </span>032<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>032<span class=\"_ _0\"></span><span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>Cr\u00e9ances non com<span class=\"_ _0\"></span>merciales et acompt<span class=\"_ _0\"></span>es sur commandes<span class=\"_ _0\"></span> 18<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>625<span class=\"_ _0\"></span><span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span>Autres cr\u00e9ances \u00e0 <span class=\"_ _0\"></span>court terme 22<span class=\"ls1\"> </span>862<span class=\"ls1\"> </span>22<span class=\"ls1\"> </span>862<span class=\"_ _0\"></span><span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>607<span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>607<span class=\"ls1\"> </span>Autres investissemen<span class=\"_ _0\"></span>ts 12<span class=\"ls1\"> </span>923<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>923<span class=\"_ _0\"></span><span class=\"ls1\"> </span>3 805 3 805 Tr\u00e9sorerie et \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"_ _0\"></span> 199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>Produits d\u00e9riv\u00e9s de<span class=\"_ _0\"></span> couverture 53<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span>Produits d\u00e9riv\u00e9s \u2013 <span class=\"_ _0\"></span>autres 43<span class=\"ls1\"> </span>43<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>TOTAL 370<span class=\"ls1\"> 617<span class=\"_ _0\"></span> </span>370<span class=\"ls1\"> 617<span class=\"_ _0\"></span> </span>399<span class=\"ls1\"> 098<span class=\"_ _0\"></span> </span>399<span class=\"ls1\"> 098<span class=\"_ _0\"></span> </span>PASSIFS FINANCIERS<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>43<span class=\"ls1\"> </span>081<span class=\"_ _0\"></span><span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>15<span class=\"ls1\"> </span>666<span class=\"ls1\"> </span>Dettes de locati<span class=\"_ _0\"></span>on 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>043<span class=\"_ _0\"></span><span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>127<span class=\"ls1\"> </span>Dettes commerciale<span class=\"_ _0\"></span>s 47<span class=\"ls1\"> </span>731<span class=\"ls1\"> </span>47<span class=\"ls1\"> </span>731<span class=\"_ _0\"></span><span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>Produits d\u00e9riv\u00e9s de<span class=\"_ _0\"></span> couverture 7 025 7 025 2 531 2 531 Produits d\u00e9riv\u00e9s \u2013 <span class=\"_ _0\"></span>autres 625<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>1 597 1 597 Autres dettes \u00e0 lon<span class=\"_ _0\"></span>g terme 8 450 8 450 5 862 5 862 Autres dettes \u00e0 co<span class=\"_ _0\"></span>urt terme 35<span class=\"ls1\"> </span>615<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>615<span class=\"_ _0\"></span><span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>925<span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>925<span class=\"ls1\"> </span>TOTAL 168<span class=\"ls1\"> 422<span class=\"_ _0\"></span> </span>173<span class=\"ls1\"> 570<span class=\"_ _0\"></span> </span>163<span class=\"ls1\"> 341<span class=\"_ _0\"></span> </span>166<span class=\"ls1\"> 267<span class=\"_ _0\"></span> </span>Au <span class=\"_ _27\"></span>31 <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _27\"></span>2021 <span class=\"_ _26\"> </span><span class=\"ls96\">et <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _27\"></span></span></span>la <span class=\"_ _26\"> </span>valeur <span class=\"_ _27\"></span>n<span class=\"_ _0\"></span>ette comptable <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>ces <span class=\"_\"> </span>actifs <span class=\"_ _6d\"> </span>et <span class=\"_\"> </span>p<span class=\"_ _0\"></span>assifs <span class=\"_\"> </span>financiers n\u2019\u00e9tait <span class=\"_\"> </span>pas <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>ignificativement <span class=\"_\"> </span>diff\u00e9rente <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>leur juste valeur.  Les <span class=\"_ _2\"></span>rubriques <span class=\"_ _2\"></span>\u00ab<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Produits <span class=\"_ _2\"></span>d\u00e9riv\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _3\"></span>couverture <span class=\"_ _0\"></span>\u00bb et <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _26\"> </span>Produits<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d\u00e9riv\u00e9s <span class=\"_ _26\"> </span>\u2013 <span class=\"_ _47\"> </span>autres <span class=\"_ _26\"> </span>\u00bb <span class=\"_ _47\"> </span><span class=\"ls96\">\u00e0 <span class=\"_ _26\"> </span></span>l\u2019actif <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span><span class=\"ls96\">au</span> passif <span class=\"_ _48\"> </span>incluent <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>juste <span class=\"_ _48\"> </span>valeur <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>contrats <span class=\"_ _48\"> </span>de change <span class=\"_ _2c\"></span>\u00e0 <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>erme <span class=\"_ _2c\"></span>et <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>swaps<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>change. 2.2. <span class=\"_ _8d\"> </span>CAT\u00c9GORIES D\u2019INSTRUMENTS FINANCIERS  Le <span class=\"_ _55\"> </span>tableau <span class=\"_ _55\"> </span>suivant <span class=\"_ _48\"> </span>pr\u00e9s<span class=\"_ _0\"></span>ente <span class=\"_ _48\"> </span>une <span class=\"_\"> </span>analyse <span class=\"_ _55\"> </span>des instruments <span class=\"_ _3\"></span>financiers qui <span class=\"_ _2\"></span>sont mesur\u00e9s <span class=\"_ _3\"></span>apr\u00e8s la comptabilisation initiale <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur, <span class=\"_ _3\"></span>ventil\u00e9s<span class=\"_ _0\"></span> selon les niveaux 1 \u00e0 <span class=\"_ _0\"></span>3.  Durant <span class=\"_ _6d\"> </span>l\u2019exerc<span class=\"_ _0\"></span>ice <span class=\"_\"> </span>\u00e9c<span class=\"_ _0\"></span>oul\u00e9, <span class=\"_ _6d\"> </span>il <span class=\"_ _6d\"> </span>n\u2019y <span class=\"_ _6d\"> </span>a <span class=\"_ _4e\"> </span>pas <span class=\"_ _6d\"> </span>eu <span class=\"_ _4e\"> </span>de transfert <span class=\"_ _66\"> </span>entr<span class=\"_ _0\"></span>e <span class=\"_ _66\"> </span>les <span class=\"_ _66\"> </span>diff\u00e9rentes <span class=\"_ _44\"> </span>cat\u00e9gories<span class=\"_ _0\"></span> pr\u00e9sent\u00e9es ci-dess<span class=\"_ _0\"></span>ous: (EUR 000) Niveau 1 Niveau 2 Niveau 3 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 52<span class=\"ls1\"> </span>52<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 1 1 Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> 53<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 11<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 31<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 42<span class=\"ls1\"> </span>42<span class=\"ls1\"> </span>Participations com<span class=\"_ _0\"></span>ptabilis\u00e9es \u00e0 la juste vale<span class=\"_ _0\"></span>ur (Note 9.1.)<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>097<span class=\"ls1\"> </span>1 793 12<span class=\"ls1\"> </span>890<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 4 904 4 904  Swaps de taux de c<span class=\"_ _0\"></span>hange 2 121 2 121 Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> 7 025 7 025  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 285<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 340<span class=\"ls1\"> </span>340<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 625<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>(EUR 000) Niveau 1 Niveau 2 Niveau 3 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 3 3  Swaps de taux de c<span class=\"_ _0\"></span>hange 134<span class=\"ls1\"> </span>134<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> 137<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 39<span class=\"ls1\"> </span>39<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 26<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 65<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>Participations com<span class=\"_ _0\"></span>ptabilis\u00e9es \u00e0 la juste vale<span class=\"_ _0\"></span>ur (Note 9.1.)<span class=\"_ _0\"></span> 995<span class=\"ls1\"> </span>0 2 753 3 747  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 1 604 1 604  Swaps de taux <span class=\"_ _0\"></span>de change 927<span class=\"ls1\"> </span>927<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> 2 531 2 531  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 1 412 1 412  Swaps de taux de c<span class=\"_ _0\"></span>hange 185<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 1 597 1 597 2.2.1 <span class=\"_ _23\"> </span>Instruments co<span class=\"_ _3\"></span>mptabilis\u00e9s sur la base de<span class=\"_ _3\"></span> la comptabili<span class=\"_ _3\"></span>t\u00e9 de couverture<span class=\"_ _3\"></span> IBA <span class=\"_ _51\"> </span>\u00e9va<span class=\"_ _0\"></span>lue <span class=\"_ _51\"> </span>l\u2019efficacit\u00e9 <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>couverture <span class=\"_ _49\"> </span>au moyen d\u2019une comparaison des termes criti<span class=\"_ _0\"></span>ques entre <span class=\"_ _58\"> </span>l\u2019\u00e9<span class=\"_ _0\"></span>l\u00e9ment <span class=\"_ _58\"> </span>couvert <span class=\"_ _52\"> </span>(flux <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>tresorer<span class=\"_ _0\"></span>ie probables <span class=\"_ _0\"></span>futurs) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019instrument <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>couverture,<span class=\"_ _0\"></span> y <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompris <span class=\"_ _5b\"> </span>le <span class=\"_ _58\"> </span>montant <span class=\"_ _58\"> </span>et <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>\u2019\u00e9ch\u00e9ance. <span class=\"_ _5b\"> </span>Une<span class=\"_ _0\"></span> certaine <span class=\"_ _4f\"> </span>inefficacit\u00e9 <span class=\"_ _4f\"> </span>limit\u00e9e <span class=\"_ _4f\"> </span>peut<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>t<span class=\"_ _0\"></span>outefois survenir <span class=\"_\"> </span>lorsque <span class=\"_ _55\"> </span>le <span class=\"_\"> </span>moment <span class=\"_\"> </span>r\u00e9el <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>flux <span class=\"_\"> </span>de tr\u00e9sorerie <span class=\"_ _6d\"> </span>diff\u00e8re <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_\"> </span>att<span class=\"_ _0\"></span>entes <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>tiales, <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>ans quels <span class=\"_ _47\"> </span>cas <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>position <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>couverture <span class=\"_ _47\"> </span>doit <span class=\"_ _47\"> </span>donc<span class=\"_ _0\"></span> \u00eatre reconduite.<span class=\"_ _0\"></span> Au <span class=\"_ _27\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022, <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _27\"></span>d\u00e9<span class=\"_ _0\"></span>tenait <span class=\"_ _27\"></span>17 contrats <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>hange <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2c\"></span>t<span class=\"_ _0\"></span>erme <span class=\"_ _2c\"></span>(<span class=\"_ _0\"></span>23 <span class=\"_ _2c\"></span>au <span class=\"_ _3\"></span>31 <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9cembre 2<span class=\"ls96\">021</span>) <span class=\"_ _5b\"> </span>et <span class=\"_ _50\"> </span>7 <span class=\"_ _5b\"> </span>swaps <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>hange <span class=\"_ _49\"> </span>(<span class=\"_ _0\"></span>12 <span class=\"_ _50\"> </span>au <span class=\"_ _5b\"> </span><span class=\"lsa0\">31 </span>d\u00e9cembre <span class=\"_\"> </span>2021<span class=\"ls9b\">) <span class=\"_\"> </span></span>couvrant <span class=\"_\"> </span>des <span class=\"_\"> </span>flux <span class=\"_\"> </span>futurs <span class=\"_\"> </span>de tr\u00e9sorerie <span class=\"_ _7\"> </span>exprim\u00e9s <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>dollars<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>am\u00e9ricains<span class=\"_ _0\"></span>, dollars singapouriens, dollars canad<span class=\"_ _3\"></span>iens, yuans chinois <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>won <span class=\"_ _55\"> </span>cor\u00e9ens<span class=\"_ _0\"></span>. <span class=\"_ _55\"> </span>Ces <span class=\"_ _55\"> </span>couvertures sont <span class=\"_ _1\"></span>consid\u00e9r\u00e9es <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>hautement <span class=\"_ _1\"></span>efficaces.<span class=\"_ _0\"></span> L\u2019impact cumul\u00e9 de <span class=\"_ _3\"></span>ces couvertures<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ont g\u00e9n\u00e9r\u00e9 une <span class=\"_ _0\"></span>perte <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _1\"></span>8,4 <span class=\"_ _1\"></span>millions <span class=\"_ _0\"></span><span class=\"ls96\">au</span> <span class=\"_ _1\"></span>31 <span class=\"_ _0\"></span>d\u00e9cem<span class=\"_ _0\"></span>bre 2022<span class=\"ls1\"> (perte d\u2019EUR <span class=\"_ _2\"></span>8,<span class=\"_ _0\"></span>4 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illions <span class=\"_ _2\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>31 d\u00e9cembre<span class=\"_ _0\"></span> </span>2022<span class=\"ls1\">). <span class=\"_ _26\"> </span>Cette <span class=\"_ _26\"> </span>perte <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>compta<span class=\"_ _0\"></span>bilis\u00e9e <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>les </span>r\u00e9serves <span class=\"_ _4\"> </span>de <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ouvertue <span class=\"_ _4e\"> </span>avec <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>fluctuations dans<span class=\"ls1\"> <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>autres<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>postes <span class=\"_ _26\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>r\u00e9sultat<span class=\"_ _0\"></span> </span>global. 2.2.2 <span class=\"_ _23\"> </span>Instruments co<span class=\"_ _3\"></span>mptabilis\u00e9s \u00e0 la juste valeur <span class=\"_ _3\"></span>par le biais du compte de<span class=\"_ _3\"></span> r\u00e9sultat Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_ _48\"> </span>20<span class=\"_ _0\"></span>22, <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>Groupe <span class=\"_ _48\"> </span>d\u00e9tient<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>14<span class=\"_ _0\"></span> contrats <span class=\"_ _52\"> </span>de <span class=\"_ _52\"> </span>c<span class=\"_ _0\"></span>hange <span class=\"_ _52\"> </span>\u00e0 <span class=\"_ _52\"> </span>terme<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>(1<span class=\"_ _0\"></span>0 <span class=\"_ _58\"> </span>sur <span class=\"_ _7\"> </span><span class=\"lsa0\">31 </span>d\u00e9cembre <span class=\"_ _0\"></span>2021), <span class=\"_ _0\"></span>8 swaps<span class=\"_ _0\"></span> de c<span class=\"_ _0\"></span>hange (6 <span class=\"_ _0\"></span>swaps<span class=\"_ _0\"></span> au <span class=\"_ _0\"></span>31<span class=\"ls1\"> <span class=\"_ _0\"></span>d\u00e9cembre 20<span class=\"_ _0\"></span>21), <span class=\"_ _0\"></span>pour couvrir <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de </span>tr\u00e9sorerie <span class=\"_ _5b\"> </span>futurs <span class=\"_ _5b\"> </span>en <span class=\"_ _58\"> </span>dollars <span class=\"_ _5b\"> </span>am\u00e9rica<span class=\"_ _0\"></span>ins, <span class=\"_ _50\"> </span>e<span class=\"_ _0\"></span>n yuans <span class=\"_ _26\"> </span>chino<span class=\"_ _0\"></span>is, <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>dollars<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>singapouriens <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>en<span class=\"_ _0\"></span> livres sterling. Comme <span class=\"_ _50\"> </span>i<span class=\"_ _0\"></span>ls <span class=\"_ _49\"> </span>ne <span class=\"_ _5b\"> </span>sont <span class=\"_ _5b\"> </span>pas <span class=\"_ _50\"> </span>admiss<span class=\"_ _0\"></span>ibles <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _50\"> </span>la<span class=\"_ _0\"></span> comptabilit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>couvertur<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>en <span class=\"_ _47\"> </span>v<span class=\"_ _0\"></span>ertu <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>IFRS<span class=\"_ _0\"></span>, les <span class=\"_ _0\"></span>divers <span class=\"_ _0\"></span>instruments <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>couverture <span class=\"_ _0\"></span>dont <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>est question d<span class=\"_ _0\"></span>ans la pr<span class=\"_ _0\"></span>\u00e9sente s<span class=\"_ _0\"></span>ection sont <span class=\"_ _0\"></span>\u00e9valu\u00e9s \u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>juste <span class=\"_\"> </span>valeur <span class=\"_\"> </span>par <span class=\"_\"> </span>le <span class=\"_\"> </span>biais <span class=\"_\"> </span>du <span class=\"_\"> </span>compte <span class=\"_\"> </span>de r\u00e9sultat. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>\u00e9n\u00e9r\u00e9e <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>ces <span class=\"_ _1\"></span>instrum<span class=\"_ _0\"></span>ents actifs <span class=\"_ _0\"></span>inclus <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>\u00e9sultat <span class=\"_ _0\"></span>s\u2019\u00e9l\u00e8ve \u00e0 <span class=\"_ _6d\"> </span><span class=\"ls1\">-1,5 <span class=\"_ _4e\"> </span>million <span class=\"_ _4e\"> </span>d\u2019euros <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>31 <span class=\"_ _4e\"> </span>d\u00e9cembre <span class=\"_ _4e\"> </span>2022<span class=\"_ _0\"></span> </span>(perte <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>EUR <span class=\"_ _50\"> </span>-1,7 <span class=\"_ _49\"> </span>milli<span class=\"_ _0\"></span>on <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _49\"> </span>l\u2019exercice termin\u00e9 le 31 d\u00e9c<span class=\"_ _0\"></span>embre 2021<span class=\"ls9b\">).</span> (EUR 000) MATURITE DES INST<span class=\"_ _0\"></span>RUMENTS DE COUV<span class=\"_ _0\"></span>ERTURE 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Fonds propres Moins d\u2019un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 2 ans<span class=\"_ _0\"></span> </span>Couverture de c<span class=\"_ _0\"></span>hange en CAD -145 -<span class=\"ls98\">53</span> 7 -<span class=\"ls98\">99</span> Couverture de c<span class=\"_ _0\"></span>hange en CNY<span class=\"ls1\"> </span>-6 <span class=\"ls98\">610</span> -6 <span class=\"ls98\">610</span> 0 0 Couverture de c<span class=\"_ _0\"></span>hange en GBP 446<span class=\"ls1\"> </span>0 -206 652<span class=\"ls1\"> </span>Couverture de c<span class=\"_ _0\"></span>hange en SGD -291 -291 0 0 Couverture de c<span class=\"_ _0\"></span>hange en USD -1 <span class=\"ls98\">768</span> -828 -483 -457 Couverture de c<span class=\"_ _0\"></span>hange en KRW -<span class=\"ls98\">72</span> 0 0 -<span class=\"ls98\">72</span> -8 <span class=\"ls98\">440</span> -7 <span class=\"ls98\">782</span> -682 24<span class=\"ls1\"> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Fonds propres Moins d\u2019un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 2 ans<span class=\"_ _0\"></span> </span>Couverture de c<span class=\"_ _0\"></span>hange en CAD -213 -213 0 0 Couverture de c<span class=\"_ _0\"></span>hange en CNY<span class=\"ls1\"> </span>-4 <span class=\"ls98\">354</span> -1 <span class=\"ls98\">436</span> -705 -2 <span class=\"ls98\">213</span> Couverture de c<span class=\"_ _0\"></span>hange en SGD -325 -325 0 0 Couverture de c<span class=\"_ _0\"></span>hange en USD -3 <span class=\"ls98\">319</span> -2 <span class=\"ls98\">533</span> -786 0 Couverture de c<span class=\"_ _0\"></span>hange en KRW -192 0 -192 0 -8 <span class=\"ls98\">403</span> -4 <span class=\"ls98\">507</span> -1 <span class=\"ls98\">683</span> -2 <span class=\"ls98\">213</span> 2.3. <span class=\"_ _8d\"> </span>GESTION DES FONDS PROPRES Le <span class=\"_ _52\"> </span>Group<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>a <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>obj<span class=\"_ _0\"></span>ectif <span class=\"_ _52\"> </span>d\u2019optimiser <span class=\"_ _7\"> </span>la structure <span class=\"_ _51\"> </span>du <span class=\"_ _49\"> </span>capital <span class=\"_ _51\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _51\"> </span>d\u2019en <span class=\"_ _49\"> </span>maximiser <span class=\"_ _49\"> </span>l<span class=\"lsa0\">a </span>valeur <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>actionnariat <span class=\"_ _1\"></span>tout <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>gardant <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> flexibilit\u00e9 <span class=\"_ _2\"></span>financi<span class=\"_ _0\"></span>\u00e8re <span class=\"_ _2c\"></span>d\u00e9sir\u00e9<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>afin<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>d\u2019en <span class=\"_ _3\"></span>ex\u00e9cuter l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> strat\u00e9gie <span class=\"_ _56\"> </span>approuv\u00e9e <span class=\"_ _56\"> </span>par <span class=\"_ _56\"> </span>son <span class=\"_ _56\"> </span>Cons<span class=\"_ _0\"></span>eil d\u2019administration.3.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">\u00c9v\u00e9nements <span class=\"_ _3\"></span>marquants de la p\u00e9ri<span class=\"_ _3\"></span>ode et </span></span>estimations et j<span class=\"_ _3\"></span>ugement<span class=\"_ _3\"></span>s comptables d\u00e9terminant<span class=\"_ _3\"></span>s 3.1. <span class=\"_ _8d\"> </span>IMPACTS FINANCIERS DIRECTS DE L\u2019INVASION DE L\u2019UKRAINE PAR LA RUSSIED\u00e9but <span class=\"_ _49\"> </span>2022, <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>Russie <span class=\"_ _49\"> </span>a <span class=\"_ _49\"> </span>envahi <span class=\"_ _49\"> </span>l'Ukraine<span class=\"_ _0\"></span>, entra\u00eenant <span class=\"_ _5d\"> </span>une <span class=\"_ _56\"> </span>myriade <span class=\"_ _5d\"> </span>de <span class=\"_ _56\"> </span>sanctions \u00e9conomiques <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>autres <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ontre <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>Russie, <span class=\"_ _26\"> </span>don<span class=\"_ _0\"></span>t certaines <span class=\"_ _5b\"> </span>ont <span class=\"_ _50\"> </span>\u00e9gal<span class=\"_ _0\"></span>ement <span class=\"_ _50\"> </span>un <span class=\"_ _5b\"> </span>impact <span class=\"_ _50\"> </span>sur<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>le fonctionnement d'IB<span class=\"_ _0\"></span>A.  IBA <span class=\"_ _0\"></span>a u<span class=\"_ _0\"></span>ne f<span class=\"_ _0\"></span>iliale <span class=\"_ _0\"></span>en R<span class=\"_ _0\"></span>ussie <span class=\"_ _0\"></span>qui emp<span class=\"_ _0\"></span>loie <span class=\"_ _0\"></span>environ 25 <span class=\"_ _5a\"> </span>employ\u00e9s, <span class=\"_ _5a\"> </span>dont <span class=\"_ _5a\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>activit\u00e9s <span class=\"_ _53\"> </span>ont <span class=\"_ _46\"> </span>\u00e9t\u00e9<span class=\"_ _0\"></span> maintenues <span class=\"_ _27\"></span>pour<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>assurer <span class=\"_ _26\"> </span>le <span class=\"_ _1\"></span>fo<span class=\"_ _0\"></span>nctionnement <span class=\"_ _27\"></span>et la maintenance d'un centr<span class=\"_ _0\"></span>e de protonth\u00e9rapie \u00e0<span class=\"_ _0\"></span> Dimitrovgrad, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>contrat <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>maintenance <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ce<span class=\"_ _0\"></span> centre <span class=\"_ _7\"> </span>a <span class=\"_ _46\"> </span>\u00e9t\u00e9 <span class=\"_ _46\"> </span>renouvel\u00e9 <span class=\"_ _46\"> </span>pour <span class=\"_ _46\"> </span>une <span class=\"_ _7\"> </span>ann\u00e9<span class=\"_ _0\"></span>e suppl\u00e9mentaire <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>l'installation <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _48\"> </span>derni\u00e8re<span class=\"_ _0\"></span> salle de traitement.  <span class=\"_ _0\"></span> Nous <span class=\"_ _1\"></span>avons <span class=\"_ _27\"></span>analys\u00e9 <span class=\"_ _1\"></span>l'i<span class=\"_ _0\"></span>mpact <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ces <span class=\"_ _27\"></span>sanctions sur <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>contr\u00f4le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>exerc<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar <span class=\"_ _1\"></span>IBA <span class=\"_ _1\"></span>sur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>filiale <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> Russie <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>point <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>vue <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>p\u00e9rim\u00e8tre <span class=\"_ _5b\"> </span>de consolidation <span class=\"_ _1\"></span>ainsi <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>l\u2019ac<span class=\"_ _0\"></span>c\u00e8s <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>ressources de <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ette <span class=\"_ _2c\"></span>dern<span class=\"_ _0\"></span>i\u00e8re, <span class=\"_ _2c\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>indic<span class=\"_ _0\"></span>ateurs <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> valeur <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>actifs <span class=\"_ _5b\"> </span>qui <span class=\"_ _5b\"> </span>peuvent <span class=\"_ _5b\"> </span>provenir <span class=\"_ _5b\"> </span>du contexte li\u00e9 au conf<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>t :<span class=\"_ _0\"></span> 3.1.1 <span class=\"_ _23\"> </span>Contr\u00f4le Nous <span class=\"_\"> </span>avons <span class=\"_\"> </span>examin\u00e9 <span class=\"_\"> </span>si <span class=\"_\"> </span>IBA <span class=\"_\"> </span>Group <span class=\"_\"> </span>a <span class=\"_\"> </span>toujours <span class=\"_\"> </span>le contr\u00f4le <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>sa <span class=\"_ _1\"></span>fi<span class=\"_ _0\"></span>liale <span class=\"_ _1\"></span>russe <span class=\"_ _27\"></span>(Ion <span class=\"_ _1\"></span>Be<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>m <span class=\"_ _27\"></span>Applications LLC, <span class=\"_ _3\"></span>filiale <span class=\"_ _2\"></span>d\u00e9tenue \u00e0 <span class=\"_ _2\"></span>100% <span class=\"_ _2\"></span>par <span class=\"_ _3\"></span>IBA <span class=\"_ _2\"></span>SA). Nous <span class=\"_ _2\"></span>avons conclu <span class=\"_ _48\"> </span>qu\u2019IBA <span class=\"_ _48\"> </span>Group <span class=\"_ _47\"> </span>a <span class=\"_ _48\"> </span>toujours <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>contr\u00f4le <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>sa filiale sur la base des trois aspects suivants :  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IBA <span class=\"_\"> </span>S<span class=\"_ _0\"></span>A <span class=\"_\"> </span>en <span class=\"_ _6d\"> </span>tant <span class=\"_ _6d\"> </span>que<span class=\"_ _0\"></span> <span class=\"_\"> </span>soci\u00e9t\u00e9 <span class=\"_ _6d\"> </span>m\u00e8re <span class=\"_ _6d\"> </span>et <span class=\"_ _4e\"> </span>la </span></span>direction <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>gr<span class=\"_ _0\"></span>oupe <span class=\"_ _1\"></span>IBA <span class=\"_ _1\"></span>dir<span class=\"_ _0\"></span>ige <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ujours <span class=\"_ _1\"></span>les activit\u00e9s de l\u2019entit\u00e9;<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IBA <span class=\"_ _7\"> </span>R<span class=\"_ _0\"></span>ussie <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>ontinue <span class=\"_ _7\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>g\u00e9n\u00e9rer <span class=\"_ _46\"> </span>des<span class=\"_ _0\"></span> </span></span>rendements <span class=\"_ _58\"> </span>en <span class=\"_ _58\"> </span>continuant <span class=\"_ _52\"> </span>les <span class=\"_ _58\"> </span>activit\u00e9s d\u2019<span class=\"ls1\">entretien <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>mainten<span class=\"_ _0\"></span>ance <span class=\"_ _26\"> </span>qui <span class=\"_ _47\"> </span>ne <span class=\"_ _47\"> </span>font </span>l\u2019objet d\u2019aucune sanctio<span class=\"_ _0\"></span>n de l\u2019UE; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IBA <span class=\"_ _d\"> </span>S<span class=\"_ _0\"></span>A <span class=\"_ _d\"> </span>a <span class=\"_ _57\"> </span>le <span class=\"_ _57\"> </span>pouvoir<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>d\u2019influer <span class=\"_ _57\"> </span>ces </span></span>rendements <span class=\"_ _7\"> </span>(<span class=\"_ _0\"></span>c\u2019est-\u00e0-dire <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>vers<span class=\"_ _0\"></span>er <span class=\"_ _7\"> </span>un dividende)<span class=\"ls9e\">: <span class=\"_ _5a\"> </span></span>les <span class=\"_ _5a\"> </span>pr\u00e9vision<span class=\"_ _0\"></span>s <span class=\"_ _46\"> </span>de <span class=\"_ _5a\"> </span>flux <span class=\"_ _5a\"> </span>de tr\u00e9sorerie <span class=\"_ _11\"> </span>indique<span class=\"_ _0\"></span><span class=\"ls96\">nt</span> <span class=\"_ _15\"> </span>un <span class=\"_ _11\"> </span>exc\u00e9dent <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _4f\"> </span>de <span class=\"_ _4f\"> </span>la <span class=\"_ _53\"> </span>part <span class=\"_ _4f\"> </span>du <span class=\"_ _4f\"> </span>contr<span class=\"_ _0\"></span>at <span class=\"_ _53\"> </span>de maintenance. <span class=\"_ _0\"></span> La d<span class=\"_ _0\"></span>irection estime <span class=\"_ _0\"></span>qu\u2019IBA a<span class=\"_ _0\"></span> toujours <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>capac<span class=\"_ _0\"></span>it\u00e9 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019obtenir <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>div<span class=\"_ _0\"></span>idende de l\u2019entit\u00e9 russe.<span class=\"_ _0\"></span> Pour <span class=\"_ _27\"></span>\u00e9va<span class=\"_ _0\"></span>lue<span class=\"_ _3\"></span>r <span class=\"_ _26\"> </span>si <span class=\"_ _27\"></span>IBA <span class=\"_ _26\"> </span>Russi<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>est <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>mesure <span class=\"_ _26\"> </span>de remplir <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>obligat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ertu <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>contrat, <span class=\"_ _2\"></span>nous<span class=\"_ _0\"></span> avons examin\u00e9 les \u00e9l<span class=\"_ _0\"></span>\u00e9ments suivants : <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_\"> </span>liquidit\u00e9s <span class=\"_ _5\"> </span>g\u00e9<span class=\"_ _0\"></span>n\u00e9r\u00e9es <span class=\"_\"> </span>par <span class=\"_ _5\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_\"> </span>activit\u00e9s </span></span>sont <span class=\"_ _51\"> </span>suffisantes <span class=\"_ _51\"> </span>pour <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>ouvrir <span class=\"_ _51\"> </span>toutes <span class=\"_ _51\"> </span>les<span class=\"_ _0\"></span> d\u00e9penses <span class=\"_\"> </span>locales <span class=\"_\"> </span>e<span class=\"_ _0\"></span>ngag\u00e9es <span class=\"_\"> </span>pour <span class=\"_\"> </span>remplir les <span class=\"_ _55\"> </span>obligations <span class=\"_\"> </span>d\u2019IBA <span class=\"_ _55\"> </span>Russie <span class=\"_\"> </span>en <span class=\"_ _55\"> </span>vertu <span class=\"_ _55\"> </span>du contrat;   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Le <span class=\"_ _1\"></span>stock <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>pi\u00e8ces <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>echange <span class=\"_ _1\"></span>d\u00e9te<span class=\"_ _0\"></span>nues </span></span>sur <span class=\"_ _4\"> </span>place <span class=\"_ _4e\"> </span>est <span class=\"_ _4\"> </span>suffisant <span class=\"_ _4\"> </span>pour <span class=\"_ _4e\"> </span>as<span class=\"_ _0\"></span>surer <span class=\"_ _4e\"> </span>u<span class=\"_ _0\"></span>n niveau <span class=\"_ _26\"> </span>normal <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>serv<span class=\"_ _0\"></span>ice <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>ite <span class=\"_ _27\"></span>p<span class=\"_ _0\"></span>endant au <span class=\"_ _4\"> </span>moins <span class=\"_ _4\"> </span>12 <span class=\"_ _4\"> </span>mois; <span class=\"_ _51\"> </span>de <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>lus, <span class=\"_ _4\"> </span>toutes <span class=\"_ _4\"> </span>les fournitures <span class=\"_ _74\"> </span>n\u00e9cessaires <span class=\"_ _74\"> </span>au <span class=\"_ _68\"> </span>contra<span class=\"_ _0\"></span>t d\u2019installation <span class=\"_ _26\"> </span>sont <span class=\"_ _27\"></span>d\u00e9j\u00e0 <span class=\"_ _26\"> </span>sur <span class=\"_ _26\"> </span>place, <span class=\"_ _27\"></span>pr\u00ea<span class=\"_ _0\"></span>tes <span class=\"_ _27\"></span>\u00e0 \u00eatre consomm\u00e9es;<span class=\"_ _0\"></span> La d<span class=\"_ _0\"></span>irection a <span class=\"_ _0\"></span>estim\u00e9 <span class=\"_ _0\"></span>que les <span class=\"_ _0\"></span>liquidit\u00e9s <span class=\"_ _0\"></span>peuvent \u00eatre <span class=\"_ _55\"> </span>rapatri\u00e9es <span class=\"_ _55\"> </span>sous <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>for<span class=\"_ _0\"></span>me <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>dividendes, ceux-ci <span class=\"_ _47\"> </span>n'\u00e9tant <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>bloqu\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>anctions actuelles, <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>qu'I<span class=\"_ _0\"></span>BA <span class=\"_\"> </span>a <span class=\"_\"> </span>donc <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>poss<span class=\"_ _0\"></span>ibilit\u00e9 <span class=\"_\"> </span>de recevoir un retour de sa f<span class=\"_ _0\"></span>iliale russe. 3.1.2 <span class=\"_ _23\"> </span>D\u00e9pr\u00e9ciation d\u2019acti<span class=\"_ _2\"></span>fs <span class=\"_ _0\"></span>no<span class=\"_ _3\"></span>n financiers Actifs en Russie  Les acti<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>non courants de <span class=\"_ _0\"></span>la filiale russe<span class=\"_ _0\"></span> s\u2019\u00e9l\u00e8vent \u00e0 RUB <span class=\"_ _58\"> </span>50,0 <span class=\"_ _58\"> </span>millions <span class=\"_ _58\"> </span>(EUR <span class=\"_ _58\"> </span>0,6<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>million) <span class=\"_ _52\"> </span>et <span class=\"_ _58\"> </span>sont principalement <span class=\"_ _4f\"> </span>compos\u00e9s <span class=\"_ _53\"> </span>d'un <span class=\"_ _4f\"> </span>actif <span class=\"_ _4f\"> </span>de <span class=\"_ _4f\"> </span>droit d'utilisation po<span class=\"_ _3\"></span>ur l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>bail d<span class=\"_ _3\"></span>u b\u00e2ti<span class=\"_ _3\"></span>ment qui <span class=\"_ _2\"></span>est renouv<span class=\"_ _3\"></span>el\u00e9 sur <span class=\"_ _47\"> </span>une <span class=\"_ _47\"> </span>base <span class=\"_ _47\"> </span>annuelle, <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>certains <span class=\"_ _47\"> </span>actifs <span class=\"_ _47\"> </span>d'imp\u00f4ts diff\u00e9r\u00e9s sur les diff\u00e9rences temporaires.<span class=\"lscc\">  </span> Les <span class=\"_ _26\"> </span>actifs <span class=\"_ _26\"> </span>courants <span class=\"_ _27\"> </span>s\u2019\u00e9l\u00e8vent <span class=\"_ _27\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>RUB <span class=\"_ _27\"> </span>3<span class=\"_ _0\"></span>60,2 <span class=\"_ _27\"> </span>millions (EUR 4,6 millions) et sont les suivants : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Stock <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>consomm\u00e9 <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>projet <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> </span></span>maintenance <span class=\"_ _7\"> </span>en <span class=\"_ _52\"> </span>fo<span class=\"_ _0\"></span>nction <span class=\"_ _52\"> </span>des <span class=\"_ _7\"> </span>besoins,<span class=\"_ _0\"></span> l'obsolescence <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>\u00e9t\u00e9 <span class=\"_ _4\"> </span>\u00e9valu\u00e9e <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>tenant<span class=\"_ _0\"></span> compte <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>besoins <span class=\"_ _2\"></span>futurs <span class=\"_ _2\"></span>pr\u00e9vus <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>site <span class=\"_ _2\"></span>en pi\u00e8ces <span class=\"_ _0\"></span>d\u00e9tach\u00e9es.  <span class=\"_ _0\"></span>\u00c9tant <span class=\"_ _0\"></span>donn\u00e9 <span class=\"_ _0\"></span>que toutes<span class=\"_ _0\"></span> les <span class=\"_ _57\"> </span>pi\u00e8ces <span class=\"_ _57\"> </span>sont<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>consi<span class=\"_ _0\"></span>d\u00e9r\u00e9es <span class=\"_ _57\"> </span>comme<span class=\"_ _0\"></span> recommand\u00e9es <span class=\"_\"> </span>pour <span class=\"_ _55\"> </span>\u00eatre <span class=\"_\"> </span>disponibles <span class=\"_ _55\"> </span>sur un site de maintenance, la direction <span class=\"_ _2\"></span>n'<span class=\"_ _0\"></span>a pa<span class=\"_ _3\"></span>s identifi\u00e9 de <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>iveaux <span class=\"_ _3\"></span>de stock excessifs <span class=\"_ _3\"></span>pour lesquels <span class=\"_ _90\"> </span>des <span class=\"_ _90\"> </span>amortissemen<span class=\"_ _0\"></span>ts suppl\u00e9mentaires <span class=\"_ _81\"> </span>devraient <span class=\"_ _81\"> </span>\u00eatre comptabilis\u00e9s.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Cr\u00e9ances <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ommerciales <span class=\"_ _50\"> </span>: <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>n'y <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>pas </span></span>d'importante<span class=\"ls67\">s <span class=\"_ _8d\"> </span></span>balances <span class=\"_ _8d\"> </span>impay\u00e9es<span class=\"_ _0\"></span> n\u00e9cessitant <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>pr<span class=\"_ _0\"></span>ovisions <span class=\"_ _27\"></span>pour <span class=\"_ _26\"> </span>pertes <span class=\"_ _26\"> </span>de cr\u00e9dit <span class=\"_ _4f\"> </span>pr\u00e9v<span class=\"_ _0\"></span>ues, <span class=\"_ _4f\"> </span>les <span class=\"_ _d\"> </span>clients <span class=\"_ _d\"> </span>on<span class=\"_ _3\"></span>t <span class=\"_ _d\"> </span>pay\u00e9 r\u00e9guli\u00e8rement, <span class=\"_ _91\"> </span>conform\u00e9m<span class=\"_ _0\"></span>ent <span class=\"_ _91\"> </span>aux conditions contractuel<span class=\"_ _0\"></span>les. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Actif <span class=\"_\"> </span>sur <span class=\"_ _55\"> </span>contrat <span class=\"_\"> </span>: <span class=\"_\"> </span>il <span class=\"_ _55\"> </span>n'y <span class=\"_\"> </span>a <span class=\"_\"> </span>pas <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>retard </span></span>inhabituel <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _4f\"> </span>observer <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>ontrat d'installation <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>indique <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>risque de <span class=\"_ _1\"></span><span class=\"lsa0\">pe</span>rte de valeur. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _2\"></span>autres <span class=\"_ _3\"></span>actifs <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>oncernent <span class=\"_ _2\"></span>principale<span class=\"_ _0\"></span>ment </span></span>diverses <span class=\"_ _27\"></span>cr\u00e9ances <span class=\"_ _27\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _1\"></span>pour <span class=\"_ _27\"></span>lesqu<span class=\"_ _0\"></span>elles nous n'observons pas <span class=\"_ _0\"></span>de risque significatif.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Du <span class=\"_\"> </span>cash : <span class=\"_\"> </span>en <span class=\"_\"> </span>2022, <span class=\"_\"> </span>IBA <span class=\"_\"> </span>a <span class=\"_ _55\"> </span>r\u00e9guli\u00e8rement<span class=\"_ _0\"></span> </span></span>converti <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>liquidit\u00e9s <span class=\"_ _2\"></span>exc<span class=\"_ _0\"></span>\u00e9dentaires <span class=\"_ _2c\"></span>re\u00e7u<span class=\"_ _0\"></span>es de <span class=\"_ _1\"></span>RU<span class=\"_ _0\"></span>B <span class=\"_ _1\"></span>en <span class=\"_ _26\"></span>EUR <span class=\"_ _27\"></span>afin <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>cou<span class=\"_ _0\"></span>vrir <span class=\"_ _1\"></span>un <span class=\"_ _27\"></span>risqu<span class=\"_ _0\"></span>e potentiel de d\u00e9valuation de la devise russe.  Comme <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>EUR <span class=\"_ _1\"></span>\u00e9taient <span class=\"_ _1\"></span>maintenus <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>un compte <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ous <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>filiale <span class=\"_ _27\"></span>Russ<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>a <span class=\"_ _26\"></span>le <span class=\"_ _1\"></span>RUB<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>devise <span class=\"_ _27\"></span>fonctionne<span class=\"_ _0\"></span>lle, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 r\u00e9\u00e9valu\u00e9 en <span class=\"_ _3\"></span>RUB.  Etant donn\u00e9 que <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>RUB s\u2019est <span class=\"_ _0\"></span>renforc\u00e9 <span class=\"_ _0\"></span>durant <span class=\"_ _1\"></span>2022, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>du reconnaitre <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>pertes <span class=\"_ _51\"> </span>de <span class=\"_ _4\"> </span>change <span class=\"_ _51\"> </span>po<span class=\"_ _0\"></span>ur environs <span class=\"_ _6d\"> </span>EU<span class=\"_ _0\"></span>R <span class=\"_ _6d\"> </span><span class=\"ls96\">1,0</span> <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>on<span class=\"fc1d\"> <span class=\"_ _4e\"> </span></span>comptabilis\u00e9es<span class=\"_ _0\"></span> dans <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>compte <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Le <span class=\"_ _0\"></span>cash <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9<span class=\"_ _0\"></span> transf\u00e9r\u00e9 par la suite e<span class=\"_ _0\"></span>n Belgique. En conclusion, IBA <span class=\"_ _0\"></span>a estim\u00e9 qu'il n'y a<span class=\"_ _0\"></span> pas de risque de <span class=\"_ _26\"> </span>d\u00e9pr\u00e9ciation <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>actifs <span class=\"_ _27\"> </span>d'IBA <span class=\"_ _26\"> </span>Russie, <span class=\"_ _26\"> </span>notons que <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>nets <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span>Russie <span class=\"_ _0\"></span>s\u2019\u00e9l\u00e8vent <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>RUB <span class=\"_ _1\"></span>-343,2 millions (EUR -4,4 millions). Autres actifs d\u00e9tenus par IBA Group La direction a examin\u00e9 si le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>conflit a un impact sur le test <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>d\u00e9<span class=\"_ _0\"></span>pr\u00e9ci<span class=\"_ _3\"></span>ation <span class=\"_ _47\"> </span>effectu\u00e9 <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>goodwill <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>s'il constitue <span class=\"_ _4e\"> </span>un <span class=\"_ _4e\"> </span>indicateur <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>d\u00e9pr\u00e9ciation <span class=\"_ _4\"> </span>pour <span class=\"_ _6d\"> </span>les autres actifs non financiers. Test de d\u00e9pr\u00e9<span class=\"_ _3\"></span>ciation du goodw<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ll :<span class=\"_ _2\"></span> le plan strat\u00e9gique \u00e0 <span class=\"_ _49\"> </span>5 <span class=\"_ _50\"> </span>ans <span class=\"_ _49\"> </span>utilis\u00e9 <span class=\"_ _50\"> </span>comme <span class=\"_ _49\"> </span>base <span class=\"_ _49\"> </span>pou<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>le <span class=\"_ _50\"> </span>test <span class=\"_ _49\"> </span>de d\u00e9pr\u00e9ciation <span class=\"_ _48\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>pr\u00e9par\u00e9 <span class=\"_ _48\"> </span>en <span class=\"_ _47\"> </span>d\u00e9cembre <span class=\"_ _48\"> </span>2022 <span class=\"_ _48\"> </span>en utilisant les <span class=\"_ _2\"></span>derni\u00e8res pr\u00e9visions d'inflati<span class=\"_ _3\"></span>on, en <span class=\"_ _3\"></span>tenant compte <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>augmentations <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>prix <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>l'\u00e9nergie <span class=\"_ _27\"></span>et des <span class=\"_ _27\"></span>transports, <span class=\"_ _27\"></span>ainsi <span class=\"_ _1\"></span>q<span class=\"_ _0\"></span>u'u<span class=\"_ _3\"></span>n <span class=\"_ _27\"></span>taux <span class=\"_ _27\"></span>d'actualisation <span class=\"_ _27\"></span>plus \u00e9lev\u00e9. <span class=\"_ _47\"> </span> <span class=\"_\"> </span>M<span class=\"_ _3\"></span>algr\u00e9 <span class=\"_ _47\"> </span>ces <span class=\"_ _48\"> </span>donn\u00e9es <span class=\"_ _47\"> </span>prud<span class=\"_ _0\"></span>entes<span class=\"_ _3\"></span>, <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>groupe dispose <span class=\"_ _1\"></span>d'une <span class=\"_ _0\"></span>marge <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>an\u0153uvre <span class=\"_ _0\"></span>suffisante <span class=\"_ _1\"></span>dans le <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>d\u00e9p<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>\u00e9<span class=\"_ _0\"></span>ciation <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>conclure <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>risque <span class=\"_ _2\"></span>est relativement faible.   Le <span class=\"_ _3\"></span>conflit <span class=\"_ _2\"></span>a \u00e9t\u00e9 <span class=\"_ _2\"></span>\u00e9valu\u00e9 <span class=\"_ _2\"></span>comme <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>yant <span class=\"_ _2\"></span>peu <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>'i<span class=\"_ _3\"></span>mpact <span class=\"_ _3\"></span>sur la <span class=\"_ _2\"></span>cha\u00eene <span class=\"_ _2\"></span>d'approvisionnement <span class=\"_ _2c\"></span>g<span class=\"_ _0\"></span>lobale <span class=\"_ _2c\"></span>d'IBA <span class=\"_ _2\"></span>; <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>prix \u00e9lev\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>l'\u00e9nergie <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>des <span class=\"_ _1\"></span>autres <span class=\"_ _27\"></span>mat\u00e9riaux <span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _0\"></span>t\u00e9 pris en compte lors de<span class=\"_ _3\"></span> l'application de l'inflation dans les <span class=\"_ _2\"></span>pr\u00e9vi<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>ions <span class=\"_ _2\"></span>stra<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>\u00e9giques <span class=\"_ _3\"></span>du <span class=\"_ _2\"></span>groupe.  <span class=\"_ _2c\"></span>L'\u00e9valuation a<span class=\"_ _3\"></span> permis <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>onclure <span class=\"_ _5\"> </span>que <span class=\"_ _6d\"> </span>la <span class=\"_ _5\"> </span>situation <span class=\"_ _6d\"> </span>\u00e9conomique actuelle ne <span class=\"_ _0\"></span>repr\u00e9sente pas un indicateur de <span class=\"_ _0\"></span>perte de valeur sur les actifs du groupe IBA.  3.1.3 <span class=\"_ _23\"> </span>Autres consid\u00e9ratio<span class=\"_ _2\"></span>ns<span class=\"_ _0\"></span> comptables IBA <span class=\"_\"> </span>n'a <span class=\"_ _48\"> </span>pas <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>d\u00e9riv\u00e9s <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>couverture <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>flux <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e tr\u00e9sorerie <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>ce <span class=\"_ _2\"></span>qui <span class=\"_ _3\"></span>concerne <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>activit\u00e9s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Russie, par <span class=\"_ _5e\"> </span>cons\u00e9quent <span class=\"_ _5e\"> </span>a<span class=\"_ _0\"></span>ucune <span class=\"_ _5e\"> </span>consid\u00e9ration suppl\u00e9mentaire <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>'a <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>donn\u00e9e <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>l'application <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>la comptabilit\u00e9 de couverture.   IBA <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9galement <span class=\"_ _27\"></span>examin\u00e9 <span class=\"_ _1\"></span>si <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>confl<span class=\"_ _0\"></span>it <span class=\"_ _1\"></span>pouvait <span class=\"_ _27\"></span>avoir un <span class=\"_ _26\"> </span>impact <span class=\"_ _27\"> </span>sur <span class=\"_ _26\"> </span>ses <span class=\"_ _26\"> </span>autres <span class=\"_ _27\"></span>clients <span class=\"_ _26\"> </span>et <span class=\"_ _27\"> </span>leur <span class=\"_ _26\"> </span>capacit\u00e9 <span class=\"_ _26\"> </span>\u00e0 payer <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>soldes <span class=\"_ _0\"></span>dus <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>Aucune <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dit suppl\u00e9mentaire <span class=\"_ _3\"></span>significative n\u2019a <span class=\"_ _2\"></span>\u00e9t\u00e9 comptabilis\u00e9e <span class=\"_ _3\"></span>au cours de l\u2019exercice clos le 31 d\u00e9cembre 2022. 3.2. <span class=\"_ _8d\"> </span>QUESTIONS LI\u00c9ES AU CLIMATLes <span class=\"_\"> </span>questions <span class=\"_\"> </span>li\u00e9es <span class=\"_ _48\"> </span>au <span class=\"_\"> </span>climat <span class=\"_\"> </span>sont <span class=\"_\"> </span>g\u00e9r\u00e9es <span class=\"_\"> </span>par <span class=\"_\"> </span>l<span class=\"_ _3\"></span>e comit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>durabilit\u00e9 <span class=\"_ _47\"> </span>qui <span class=\"_ _26\"> </span>se <span class=\"_ _47\"> </span>r\u00e9unit <span class=\"_ _47\"> </span>3 <span class=\"_ _47\"> </span>fois <span class=\"_ _47\"> </span>par <span class=\"_ _47\"> </span>an <span class=\"_ _26\"> </span>e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> rapporte <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>risques <span class=\"_ _1\"></span>actuels <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>futurs <span class=\"_ _27\"></span>au <span class=\"_ _1\"></span>conseil <span class=\"_ _27\"> </span>de gestion <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>risques <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>d\u00e9cider <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>engagements et des plans d'action du groupe.  Trois c<span class=\"_ _0\"></span>at<span class=\"_ _3\"></span>\u00e9gories de risques <span class=\"_ _0\"></span>ont \u00e9<span class=\"_ _0\"></span>t\u00e9 identifi\u00e9es <span class=\"_ _0\"></span>: <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>sques <span class=\"_ _0\"></span>strat\u00e9giques, les <span class=\"_ _27\"></span>risques <span class=\"_ _1\"></span>li\u00e9s <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ux <span class=\"_ _1\"></span>processus <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>aux <span class=\"_ _1\"></span>op\u00e9rations <span class=\"_ _27\"></span>et les <span class=\"_ _0\"></span>risques li<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>oduits, <span class=\"_ _0\"></span>qui so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>tous surv<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ill\u00e9s de pr\u00e8s par la <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>ction.  L'\u00e9valuation des risques est<span class=\"_ _3\"></span> effectu\u00e9e <span class=\"_ _1\"></span>une <span class=\"_ _0\"></span>fois <span class=\"_ _1\"></span>par <span class=\"_ _0\"></span>an <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>chaque <span class=\"_ _1\"></span>risque <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>g\u00e9r\u00e9 en <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>terne <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>lon <span class=\"_ _5\"> </span>un <span class=\"_ _6d\"> </span>processus <span class=\"_ _5\"> </span>d\u00e9fini <span class=\"_ _6d\"> </span>qui <span class=\"_ _5\"> </span>couvre l'identification <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>risques, <span class=\"_ _2\"></span>l'analyse <span class=\"_ _2c\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>la <span class=\"_ _2\"></span>notation <span class=\"_ _2\"></span>des risques, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>strat\u00e9gie <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>gestion <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>risques, <span class=\"_ _51\"> </span>la mitigation <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2c\"></span>cl<span class=\"_ _0\"></span>\u00f4ture <span class=\"_ _2c\"></span>des r<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>sques <span class=\"_ _2\"></span>ainsi <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>'e<span class=\"_ _3\"></span>xamen et <span class=\"_\"> </span>le<span class=\"_ _0\"></span> <span class=\"_\"> </span>suivi. <span class=\"_\"> </span> <span class=\"_\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_\"> </span>3<span class=\"_ _0\"></span> <span class=\"_\"> </span>types <span class=\"_\"> </span>de <span class=\"_\"> </span>ris<span class=\"_ _0\"></span>ques <span class=\"_\"> </span>qui <span class=\"_\"> </span>ont <span class=\"_ _5\"> </span>\u00e9t\u00e9 identifi\u00e9s <span class=\"_\"> </span>comme <span class=\"_\"> </span>ayant <span class=\"_ _48\"> </span>l'impact <span class=\"_\"> </span>le <span class=\"_\"> </span>plus <span class=\"_ _48\"> </span>\u00e9lev\u00e9 <span class=\"_\"> </span>sur l'organisation sont les suivants :  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">R\u00e9glementations <span class=\"_ _53\"> </span>\u00e9merg<span class=\"_ _0\"></span>entes <span class=\"_ _53\"> </span>: <span class=\"_ _53\"> </span>cel<span class=\"ls9d\">le<span class=\"_ _0\"></span></span>-<span class=\"ls67\">ci</span> </span></span>pourraient <span class=\"_ _1\"></span>avoir <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>impact <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>demande future <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>produ<span class=\"_ _0\"></span>its <span class=\"_\"> </span>et <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>services. <span class=\"_ _6d\"> </span> <span class=\"_ _5\"> </span>Plus<span class=\"_ _0\"></span> pr\u00e9cis\u00e9ment, <span class=\"_ _0\"></span>l'<span class=\"_ _0\"></span>interdiction <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l'util<span class=\"_ _0\"></span>isation <span class=\"_ _0\"></span>du gaz SF6 (actu<span class=\"_ _0\"></span>ellement utilis\u00e9 <span class=\"_ _0\"></span>dans certains de <span class=\"_ _51\"> </span>nos <span class=\"_ _51\"> </span>produits) <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>ourrait <span class=\"_ _51\"> </span>entra\u00eener <span class=\"_ _51\"> </span>une<span class=\"_ _0\"></span> perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>revenus <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span>7 mil<span class=\"_ _0\"></span>lion par <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n.  Ce <span class=\"_ _47\"> </span>risque<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>fait <span class=\"_ _47\"> </span>l'o<span class=\"_ _0\"></span>bjet <span class=\"_ _47\"> </span>d'un <span class=\"_ _48\"> </span>projet <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>R&amp;D, soutenu <span class=\"_ _79\"> </span>par <span class=\"_ _91\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _91\"> </span>subventions<span class=\"_ _0\"></span> gouvernementales ;   <span class=\"_ _0\"></span> \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Conditions <span class=\"_ _69\"> </span>m<span class=\"_ _0\"></span>\u00e9t\u00e9orologiques <span class=\"_ _5d\"> </span>extr\u00eames </span>(s\u00e9cheresses, inondations, <span class=\"_ _3\"></span>tsunamis, etc.) <span class=\"_ _2\"></span>:<span class=\"_ _0\"></span> elles <span class=\"_ _5a\"> </span>pourraient <span class=\"_ _5a\"> </span>pert<span class=\"_ _0\"></span>urber <span class=\"_ _5a\"> </span>de <span class=\"_ _5a\"> </span>mani\u00e8re significative <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>process<span class=\"_ _0\"></span>us <span class=\"_ _1\"></span>en <span class=\"_ _26\"> </span>amont <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>la<span class=\"_ _0\"></span> cha\u00eene <span class=\"_ _11\"> </span>d'approvis<span class=\"_ _0\"></span>ionnement <span class=\"_ _11\"> </span>d'IBA <span class=\"_ _11\"> </span>en<span class=\"_ _0\"></span> affectant <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>capaci<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>production <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>nos fournisseurs <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>fret <span class=\"_ _47\"> </span>et, <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>cons\u00e9quent, affecter <span class=\"_ _47\"> </span>nos <span class=\"_ _48\"> </span>revenus. <span class=\"_ _48\"> </span> <span class=\"_ _47\"> </span>Un<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>\u00e9valuation <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> haut <span class=\"_ _27\"></span>niveau <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>r\u00e9alis\u00e9<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>avec <span class=\"_ _27\"></span>une <span class=\"_ _27\"></span>pert<span class=\"_ _0\"></span>e potentielle <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>reve<span class=\"_ _0\"></span>nus <span class=\"_ _2\"></span>d'EUR <span class=\"_ _2\"></span>0,9 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illion <span class=\"_ _2\"></span>par an<span class=\"ls1\">. <span class=\"_ _2\"></span> En <span class=\"_ _2\"></span>cons\u00e9quence, un<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ialogue <span class=\"_ _2\"></span>est <span class=\"_ _3\"></span>\u00e9tabli </span>avec <span class=\"_ _55\"> </span>notre <span class=\"_ _48\"> </span>fo<span class=\"_ _0\"></span>urnisseur <span class=\"_ _48\"> </span>c<span class=\"_ _0\"></span>l\u00e9 <span class=\"_ _48\"> </span>et <span class=\"_\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _55\"> </span>code <span class=\"_ _55\"> </span>de conduite <span class=\"_ _5a\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fournisseur <span class=\"_ _53\"> </span>ainsi <span class=\"_ _5a\"> </span>que <span class=\"_ _5a\"> </span>l<span class=\"_ _0\"></span>a politique <span class=\"_ _5\"> </span>d'a<span class=\"_ _0\"></span>pprovisionnement <span class=\"_ _6d\"> </span>interne <span class=\"_ _6d\"> </span>ont \u00e9t\u00e9 <span class=\"_\"> </span>modifi\u00e9s <span class=\"_\"> </span>pour <span class=\"_\"> </span>refl\u00e9ter<span class=\"_ _0\"></span> <span class=\"_\"> </span>des <span class=\"_\"> </span>exigences plus strictes.     <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">M\u00e9canismes <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>tarification <span class=\"_ _49\"> </span>du <span class=\"_ _49\"> </span>car<span class=\"_ _0\"></span>bone, </span></span>ceux-ci <span class=\"_ _50\"> </span>pourra<span class=\"_ _0\"></span>ient <span class=\"_ _49\"> </span>augm<span class=\"_ _0\"></span>enter <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>co\u00fbts<span class=\"_ _0\"></span> directs.  I<span class=\"_ _0\"></span>BA a r\u00e9alis\u00e9 <span class=\"_ _0\"></span>un sc\u00e9nario <span class=\"_ _0\"></span>bas\u00e9 sur 40 <span class=\"_ _66\"> </span>\u20ac/tCO2e<span class=\"_ _0\"></span>, <span class=\"_ _66\"> </span>conform\u00e9ment <span class=\"_ _44\"> </span>\u00e0 <span class=\"_ _44\"> </span>notre tarification <span class=\"_ _26\"> </span>interne <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>carbone <span class=\"_ _26\"> </span>telle <span class=\"_ _26\"> </span>qu'elle est <span class=\"_ _15\"> </span>utilis\u00e9e <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>notre <span class=\"_ _11\"> </span>initiative <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> compensation <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>carbone, <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>qui <span class=\"_ _47\"> </span>po<span class=\"_ _0\"></span>urrait avoir <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>im<span class=\"_ _0\"></span>pact <span class=\"_ _26\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>1,0 <span class=\"_ _47\"> </span>million <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> co\u00fbts <span class=\"_ _47\"> </span>futurs. <span class=\"_ _26\"> </span>IBA <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>continuelleme<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a recherche <span class=\"_ _48\"> </span>d'opportu<span class=\"_ _0\"></span>nit\u00e9s <span class=\"_ _47\"> </span>pour <span class=\"_ _55\"> </span>compenser la <span class=\"_ _4f\"> </span>partie <span class=\"_ _d\"> </span>restante <span class=\"_ _4f\"> </span>de <span class=\"_ _d\"> </span>l'empreinte <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>e l'organisation.   <span class=\"_ _0\"></span> A <span class=\"_ _1\"></span>partir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l'analyse <span class=\"_ _1\"></span>ci<span class=\"_ _0\"></span>-dessus <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d'un <span class=\"_ _1\"></span>exame<span class=\"_ _0\"></span>n plus d\u00e9taill\u00e9 de tous <span class=\"_ _3\"></span>les risques et des mesures d'att\u00e9nuation, <span class=\"_ _50\"> </span>les <span class=\"_ _50\"> </span>facteurs <span class=\"_ _50\"> </span>suivants <span class=\"_ _50\"> </span>ont <span class=\"_ _50\"> </span>\u00e9t\u00e9 \u00e9valu\u00e9s par la direction :<span class=\"_ _0\"></span>   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nous <span class=\"_ _27\"></span>ne <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>nsons <span class=\"_ _1\"></span>pas <span class=\"_ _27\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span>climat <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>un </span></span>impact <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>\u00e9sultat <span class=\"_ _1\"></span>du <span class=\"_ _27\"></span>test <span class=\"_ _27\"></span>de <span class=\"_ _26\"></span>valeur <span class=\"_ _1\"></span>du<span class=\"_ _0\"></span> goodwill, <span class=\"_ _0\"></span>ni sur<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vie utile <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>nos actifs non courants ;<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nous <span class=\"_ _7\"> </span>n'<span class=\"_ _0\"></span>avons <span class=\"_ _7\"> </span>pas<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>ident<span class=\"_ _0\"></span>ifi\u00e9 <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>risque </span></span>suppl\u00e9mentaire de <span class=\"_ _0\"></span>perte de <span class=\"_ _0\"></span>cr\u00e9dit attendue sur <span class=\"_ _47\"> </span>nos <span class=\"_ _47\"> </span>cr\u00e9ances <span class=\"_ _47\"> </span>commer<span class=\"_ _0\"></span>ciales <span class=\"_ _26\"> </span>et <span class=\"_ _48\"> </span>autres actifs financiers ;<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nous <span class=\"_ _51\"> </span>n'avons <span class=\"_ _49\"> </span>pas <span class=\"_ _51\"> </span>iden<span class=\"_ _0\"></span>tifi\u00e9 <span class=\"_ _4\"> </span>d'o<span class=\"_ _0\"></span>bligations </span></span>constructives <span class=\"_ _55\"> </span>r\u00e9sultant <span class=\"_ _55\"> </span>d'engagements <span class=\"_ _55\"> </span>de r\u00e9duction <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>\u00e9missions <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>carbone, <span class=\"_ _27\"></span>ni <span class=\"_ _26\"></span>la n\u00e9cessit\u00e9 <span class=\"_ _0\"></span>d'enregistrer <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>prov<span class=\"_ _0\"></span>ision<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>pour pertes <span class=\"_ _4\"> </span>op\u00e9rationnelles <span class=\"_ _4\"> </span>autres <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>celles<span class=\"_ _0\"></span> d\u00e9j\u00e0 <span class=\"_ _26\"> </span>pr\u00e9sent\u00e9es <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>ces <span class=\"_ _26\"> </span>\u00e9tats <span class=\"_ _26\"> </span>financ<span class=\"_ _0\"></span>iers consolid\u00e9s ; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nos <span class=\"_ _58\"> </span>pr\u00e9visions <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>trans<span class=\"_ _0\"></span>actions <span class=\"_ _58\"> </span>restent </span></span>suffisamment <span class=\"_ _47\"> </span>certaines<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>prude<span class=\"_ _0\"></span>ntes <span class=\"_ _26\"> </span>po<span class=\"_ _0\"></span>ur garantir <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>m<span class=\"_ _0\"></span>aintien <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>l'<span class=\"_ _0\"></span>efficacit\u00e9 <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>nos<span class=\"_ _0\"></span> instruments <span class=\"_ _5a\"> </span>financiers <span class=\"_ _5a\"> </span>d\u00e9riv\u00e9s <span class=\"_ _5a\"> </span>afin <span class=\"_ _5a\"> </span>de pouvoir <span class=\"_ _4e\"> </span>b<span class=\"_ _0\"></span>\u00e9n\u00e9ficier <span class=\"_ _4e\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>comptabilit\u00e9 <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> couverture;<span class=\"_ _0\"></span> 3.3. <span class=\"_ _8d\"> </span>ENVIRONNEMENT MACRO-\u00c9CONOMIQUELa direction a pris en compte plusieurs facteurs li\u00e9s <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l'environnement <span class=\"_ _2\"></span>mac<span class=\"_ _0\"></span>ro\u00e9conomique <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>leur<span class=\"_ _0\"></span> impact <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>d\u00e9pr\u00e9ciat<span class=\"_ _0\"></span>ion <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>actifs <span class=\"_ _58\"> </span>non financiers, <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>pertes <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>cr\u00e9dit <span class=\"_ _47\"> </span>atten<span class=\"_ _0\"></span>dues, <span class=\"_ _47\"> </span>les provisions, <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>compt<span class=\"_ _0\"></span>abilisation <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>revenus<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>la comptabilit\u00e9 <span class=\"_ _49\"> </span>de <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>uverture, <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>r\u00e9gimes <span class=\"_ _49\"> </span>de retraite, <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>i<span class=\"_ _0\"></span>mp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>continuit\u00e9 <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e l'exploitation.  <span class=\"_ _0\"></span> Lors <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pr\u00e9p<span class=\"_ _0\"></span>aration <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>budget <span class=\"_ _47\"> </span>2023 <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_ _26\"> </span>du<span class=\"_ _0\"></span> plan <span class=\"_ _0\"></span>strat\u00e9gique <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>moyen <span class=\"_ _0\"></span>terme, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>conditions<span class=\"_ _0\"></span> macro-\u00e9conomiques<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ont<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>pris<span class=\"_ _0\"></span>es <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ompte dans <span class=\"_ _52\"> </span>l'\u00e9laboration <span class=\"_ _7\"> </span>des <span class=\"_ _52\"> </span>hypoth\u00e8ses <span class=\"_ _7\"> </span>et <span class=\"_ _52\"> </span>des op\u00e9rations <span class=\"_ _58\"> </span>pr\u00e9visionnelles. <span class=\"_ _58\"> </span> <span class=\"_ _5b\"> </span>Les <span class=\"_ _58\"> </span>prises <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>e commandes <span class=\"_ _4\"> </span>d'IBA <span class=\"_ _4\"> </span>restent <span class=\"_ _4\"> </span>importantes <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>le carnet <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comman<span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>augmente, <span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>\u00e9duit l'incertitude quant <span class=\"_ _2\"></span>aux ventes <span class=\"_ _2\"></span>futures.  <span class=\"_ _2\"></span>En outre, la <span class=\"_ _0\"></span>position <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>\u00e9sorerie <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>reste <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lide avec <span class=\"_\"> </span>EUR <span class=\"_\"> </span>158,4 <span class=\"_\"> </span>millions <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>tr\u00e9sorerie <span class=\"_\"> </span>brute (117,5 <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ons <span class=\"_ _2\"></span>nets)<span class=\"_ _0\"></span>. <span class=\"_ _2c\"></span> <span class=\"_ _3\"></span>La <span class=\"_ _2\"></span>direction <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conc<span class=\"_ _0\"></span>lu que <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>continuit\u00e9 <span class=\"_ _5a\"> </span>d'expl<span class=\"_ _0\"></span>oitation <span class=\"_ _46\"> </span>n'est <span class=\"_ _53\"> </span>pas menac\u00e9e <span class=\"_ _27\"></span>pour <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>groupe <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>entit\u00e9s <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>que les actifs d'imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _0\"></span> sont recouvrables.  <span class=\"_ _0\"></span> Nous <span class=\"_ _2\"></span>expliquons <span class=\"_ _3\"></span>ci-dessous<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comment <span class=\"_ _2\"></span>plusieurs facteurs <span class=\"_ _4e\"> </span>macro\u00e9co<span class=\"_ _0\"></span>nomiques <span class=\"_ _4e\"> </span>ont <span class=\"_ _4\"> </span>\u00e9t\u00e9 <span class=\"_ _4e\"> </span>pris <span class=\"_ _4\"> </span>en compte : 3.3.1 <span class=\"_ _23\"> </span>Forte inflation \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">D\u00e9pr\u00e9ciation <span class=\"_ _47\"> </span>: <span class=\"_ _47\"> </span>Lors <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pr\u00e9parat<span class=\"_ _0\"></span>ion <span class=\"_ _26\"> </span>des<span class=\"_ _0\"></span> </span></span>tests <span class=\"_ _4e\"> </span>de <span class=\"_ _4\"> </span>d\u00e9pr\u00e9ciation <span class=\"_ _4\"> </span>du <span class=\"_ _4e\"> </span>goodwill <span class=\"_ _4\"> </span>et <span class=\"_ _4e\"> </span>de l'examen <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>indicateurs <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>d\u00e9pr\u00e9ci<span class=\"_ _0\"></span>ation, <span class=\"_ _2c\"></span>la<span class=\"_ _0\"></span> direction <span class=\"_ _27\"></span>a <span class=\"_ _26\"> </span>pris <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>onsid\u00e9ration <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>forte inflation des co\u00fbts pr\u00e9vus <span class=\"_ _3\"></span>dans le <span class=\"_ _2\"></span>bu<span class=\"_ _0\"></span>dget <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t les <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>lans <span class=\"_ _1\"></span>financi<span class=\"_ _0\"></span>ers <span class=\"_ _1\"></span>str<span class=\"_ _0\"></span>at\u00e9giques. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>Compt<span class=\"_ _0\"></span>e tenu de la m<span class=\"_ _0\"></span>arge de ma<span class=\"_ _0\"></span>n\u0153uvre disponible,<span class=\"_ _0\"></span> cela <span class=\"_ _1\"></span>n'a <span class=\"_ _27\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>eu <span class=\"_ _27\"></span>d'impact <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>conclusion<span class=\"_ _0\"></span> du test de d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation.   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Reconnaissance <span class=\"_\"> </span>des <span class=\"_\"> </span>revenus <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>contrats </span></span>on\u00e9reux : la plupart des contrats sign\u00e9s par IBA <span class=\"_ _11\"> </span>ne <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>omportent <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _15\"> </span>de <span class=\"_ _66\"> </span>clause d'indexation <span class=\"_ _6d\"> </span>li\u00e9e <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _6d\"> </span>l'inflation. <span class=\"_ _6d\"> </span> <span class=\"_ _4e\"> </span>Les <span class=\"_ _6d\"> </span>co\u00fbts<span class=\"_ _0\"></span> d'<span class=\"ls1\">ach\u00e8vement <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>haque <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>important<span class=\"_ _0\"></span> </span>d'\u00e9quipement <span class=\"_ _0\"></span>et d'insta<span class=\"_ _0\"></span>llation ainsi <span class=\"_ _0\"></span>que des<span class=\"_ _0\"></span> contrats <span class=\"_ _55\"> </span>d'exploitation <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>maintenanc<span class=\"_ _0\"></span>e ont <span class=\"_ _55\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>revus <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>fonction <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _55\"> </span>derni\u00e8re<span class=\"_ _0\"></span> augmentation des <span class=\"_ _2\"></span>prix et <span class=\"_ _2\"></span>de l<span class=\"_ _3\"></span>'inflation future pr\u00e9vue. <span class=\"_ _55\"> </span> <span class=\"_ _48\"> </span>En <span class=\"_ _55\"> </span>cons\u00e9quence<span class=\"_ _0\"></span>, <span class=\"_ _48\"> </span>les <span class=\"_ _55\"> </span>provisions po<span class=\"ls1\">ur <span class=\"_ _6b\"> </span>contrats <span class=\"_ _6b\"> </span>on\u00e9reu<span class=\"_ _0\"></span>x <span class=\"_ _6b\"> </span>ont <span class=\"_ _7a\"> </span>\u00e9t<span class=\"_ _0\"></span>\u00e9 </span>r\u00e9vis\u00e9es/reconnues <span class=\"_ _66\"> </span>pour <span class=\"_ _66\"> </span>un <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ite <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> protonth\u00e9rapie suppl\u00e9<span class=\"_ _0\"></span>mentaire.   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Provision <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>r\u00e9g<span class=\"_ _0\"></span>ime <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>retraite <span class=\"_ _5b\"> </span>: </span></span>l'inflation <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9g<span class=\"_ _0\"></span>alement <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>prise <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompte dans <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>hypoth\u00e8ses <span class=\"_ _48\"> </span>actuarielles <span class=\"_ _47\"> </span>u<span class=\"_ _0\"></span>tilis\u00e9es pour le <span class=\"_ _2\"></span>calcul<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de la provision <span class=\"_ _3\"></span>pour le r\u00e9gime de <span class=\"_ _1\"></span>retraite <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>prestations <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _0\"></span>finies, <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>que seule <span class=\"_ _0\"></span>l'inflation <span class=\"_ _0\"></span>\u00e0 long <span class=\"_ _0\"></span>terme <span class=\"_ _0\"></span>soit <span class=\"_ _0\"></span>pertinente pour ces calculs.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Pertes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"></span>attendues <span class=\"_ _1\"></span>sur <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>pr\u00eats <span class=\"_ _1\"></span>et<span class=\"_ _0\"></span> </span></span>cr\u00e9ances <span class=\"_ _27\"></span>: <span class=\"_ _26\"></span>le <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>calendrier <span class=\"_ _26\"> </span>des pertes <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>r\u00e9dit <span class=\"_ _6d\"> </span>attendue<span class=\"_ _0\"></span>s, <span class=\"_ _6d\"> </span>ainsi <span class=\"_ _6d\"> </span>que <span class=\"_ _4e\"> </span>la probabilit\u00e9 <span class=\"_\"> </span>qui <span class=\"_ _55\"> </span>leur <span class=\"_\"> </span>est <span class=\"_\"> </span>attribu\u00e9e, <span class=\"_ _55\"> </span>ont <span class=\"_\"> </span>\u00e9t\u00e9 bas\u00e9s <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>informations <span class=\"_ _1\"></span>disponibles <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la fin <span class=\"_ _46\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>l'ann\u00e9e <span class=\"_ _5a\"> </span>2022, <span class=\"_ _5a\"> </span>y <span class=\"_ _5a\"> </span>compris <span class=\"_ _5a\"> </span>une consid\u00e9ration <span class=\"_ _26\"> </span>sur <span class=\"_ _27\"></span>l'<span class=\"_ _0\"></span>impact <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>l'inflation <span class=\"_ _26\"> </span>sur<span class=\"_ _0\"></span> nos <span class=\"_\"> </span>clients. <span class=\"_\"> </span>A <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>suite <span class=\"_\"> </span>de <span class=\"_\"> </span>cette <span class=\"_\"> </span>r\u00e9vision, aucune <span class=\"_ _2\"></span>perte <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>cr\u00e9di<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>uppl\u00e9mentaire <span class=\"_ _2\"></span>pour<span class=\"_ _0\"></span> les <span class=\"_ _5b\"> </span>clien<span class=\"_ _0\"></span>ts <span class=\"_ _5b\"> </span>confront\u00e9s <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>des <span class=\"_ _58\"> </span>difficult\u00e9s financi\u00e8res n'a \u00e9t\u00e9 rec<span class=\"_ _0\"></span>onnue. 3.3.2 <span class=\"_ _23\"> </span>Taux d'int\u00e9r\u00eat \u00e9lev\u00e9<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> L'augmentation <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ux <span class=\"_ _0\"></span>d'int\u00e9r\u00eat <span class=\"_ _1\"></span>s'est <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>aduite par <span class=\"_ _d\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>WACC <span class=\"_ _15\"> </span>plus <span class=\"_ _57\"> </span>\u00e9lev\u00e9 <span class=\"_ _57\"> </span>utilis\u00e9 <span class=\"_ _57\"> </span>pour<span class=\"_ _0\"></span> l'actualisation <span class=\"_ _0\"></span>des flux <span class=\"_ _0\"></span>de tr\u00e9sorerie <span class=\"_ _0\"></span>futurs dans<span class=\"_ _0\"></span> le mod\u00e8le de d\u00e9pr<span class=\"_ _0\"></span>\u00e9ciation. En <span class=\"_ _27\"></span>outre, <span class=\"_ _26\"> </span>les <span class=\"_ _26\"></span>taux <span class=\"_ _27\"></span>d'ac<span class=\"_ _0\"></span>tualisation <span class=\"_ _27\"></span>utilis\u00e9s <span class=\"_ _26\"> </span>dans les <span class=\"_ _5a\"> </span>hypoth\u00e8ses <span class=\"_ _53\"> </span>actuarielles <span class=\"_ _5a\"> </span>du <span class=\"_ _53\"> </span>r\u00e9gime <span class=\"_ _5a\"> </span>\u00e0 prestations <span class=\"_ _1\"></span>d\u00e9finies <span class=\"_ _27\"></span>ont <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>augmen<span class=\"_ _0\"></span>t\u00e9s, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>qui a entra\u00een\u00e9 u<span class=\"_ _0\"></span>ne diminution d<span class=\"_ _0\"></span>e la provision.  <span class=\"_ _0\"></span>Ceci a <span class=\"_ _57\"> </span>\u00e9t\u00e9 <span class=\"_ _15\"> </span>partiellement <span class=\"_ _15\"> </span>compens\u00e9 <span class=\"_ _15\"> </span>par <span class=\"_ _15\"> </span>une diminution <span class=\"_ _1\"></span>du <span class=\"_ _0\"></span>rende<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>actifs <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>r\u00e9gime, car <span class=\"_ _47\"> </span>nous <span class=\"_ _47\"> </span>observons <span class=\"_ _47\"> </span>une <span class=\"_ _47\"> </span>b<span class=\"_ _0\"></span>aisse <span class=\"_ _26\"> </span>des <span class=\"_ _47\"> </span>m<span class=\"_ _0\"></span>arch\u00e9s boursiers.   Les <span class=\"_ _11\"> </span>emprunts <span class=\"_ _66\"> </span>portant <span class=\"_ _66\"> </span>int\u00e9r\u00eat <span class=\"_ _11\"> </span>qu'IBA <span class=\"_ _66\"> </span>a contract\u00e9s <span class=\"_ _2\"></span>sont <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>fixe <span class=\"_ _2\"></span>sans<span class=\"_ _0\"></span> incertitude sur le moment et l<span class=\"_ _3\"></span>e montant des flux de tr\u00e9sorerie futurs.  <span class=\"_ _0\"></span> 3.3.3 <span class=\"_ _5a\"> </span>Effets <span class=\"_ _46\"> </span>rest<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>nt<span class=\"_ _0\"></span>s <span class=\"_ _46\"> </span>li\u00e9s <span class=\"_ _5a\"> </span>\u00e0 <span class=\"_ _5a\"> </span>la pand\u00e9mie Les <span class=\"_ _5b\"> </span>effets <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>COVID-19 <span class=\"_ _5b\"> </span>ont <span class=\"_ _5b\"> </span>consid\u00e9rablement diminu\u00e9 <span class=\"_ _0\"></span>au cours de<span class=\"_ _0\"></span> l'ann\u00e9e 2022. <span class=\"_ _0\"></span> Nous <span class=\"_ _0\"></span>observons \u00e0 ce stade <span class=\"_ _3\"></span>que tous les <span class=\"_ _3\"></span>b\u00e2timents lou\u00e9s <span class=\"_ _3\"></span>par IBA sont occup\u00e9s <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>production <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pleine <span class=\"_ _1\"></span>capacit\u00e9.  La tr\u00e9sorerie d'IBA reste solide.   Des <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>tards <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>encore <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>observer <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>sites <span class=\"_ _0\"></span>de certains <span class=\"_ _0\"></span>clients, plus particuli\u00e8rement <span class=\"_ _0\"></span>en R\u00e9publique Populaire de Chine.  N<span class=\"_ _3\"></span>ous avons pass\u00e9 en revue <span class=\"_ _3\"></span>les positions de <span class=\"_ _2\"></span>couverture du <span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>ro<span class=\"_ _3\"></span>upe pour <span class=\"_ _2\"></span>identifier tout nouveau <span class=\"_ _6d\"> </span>d\u00e9clencheur <span class=\"_ _6d\"> </span>potentiel <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>disqual<span class=\"_ _0\"></span>ific<span class=\"_ _3\"></span>ation des <span class=\"_ _49\"> </span>couvertures. <span class=\"_ _50\"> </span> <span class=\"_ _49\"> </span>Toutes <span class=\"_ _50\"> </span>les <span class=\"_ _49\"> </span>couvertures <span class=\"_ _49\"> </span>sont rest\u00e9es <span class=\"_ _0\"></span>conformes a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>x <span class=\"_ _0\"></span>politiques d<span class=\"_ _0\"></span>e comptabilit\u00e9 <span class=\"_ _0\"></span>de couverture <span class=\"_ _26\"> </span>d'IBA <span class=\"_ _26\"> </span>telles <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>d\u00e9finies <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>\u00e9tats financiers <span class=\"_\"> </span>de <span class=\"_\"> </span>fin <span class=\"_ _48\"> </span>d'ann\u00e9e <span class=\"_\"> </span>2021 <span class=\"_\"> </span>et <span class=\"_\"> </span>r<span class=\"_ _3\"></span>emplissent <span class=\"_\"> </span>les conditions <span class=\"_ _d\"> </span>requises <span class=\"_ _d\"> </span>pour <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>comptabilit\u00e9 <span class=\"_ _d\"> </span>de couverture.   3.4. <span class=\"_ _8d\"> </span>L<span class=\"lsa9\">A </span>FAILLITE DE RUTHERFORD ESTATES LIMITEDEn <span class=\"_ _58\"> </span>2015, <span class=\"_ _58\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>Groupe <span class=\"_ _58\"> </span>a <span class=\"_ _58\"> </span>pris <span class=\"_ _58\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>e <span class=\"_ _58\"> </span>participation minoritaire <span class=\"_ _2\"></span>de 5 <span class=\"_ _2c\"></span>millions <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>livres <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>terling <span class=\"_ _2c\"></span>(7<span class=\"_ _0\"></span>,1 <span class=\"_ _2c\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lions d'euros) <span class=\"_ _69\"> </span>dans <span class=\"_ _69\"> </span>Rutherford <span class=\"_ _59\"> </span>Estates <span class=\"_ _69\"> </span>Limited (anciennement <span class=\"_ _1\"></span>Proton <span class=\"_ _1\"></span>Partners <span class=\"_ _1\"></span>International <span class=\"_ _1\"></span>(PPI)). Cet <span class=\"_ _47\"> </span>inves<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>issement <span class=\"_ _47\"> </span>repr\u00e9sentait <span class=\"_ _47\"> </span>moins <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>5 <span class=\"_ _48\"> </span>% <span class=\"_ _47\"> </span>du capital \u00e9mis.   Au cours du premier semestre de l'ann\u00e9e, l<span class=\"_ _0\"></span>e Gro<span class=\"_ _3\"></span>upe a \u00e9t\u00e9 confront<span class=\"_ _3\"></span>\u00e9 \u00e0 la <span class=\"_ _3\"></span>faillite de <span class=\"_ _2\"></span>Rut<span class=\"_ _0\"></span>herford <span class=\"_ _3\"></span>Estates Ltd, un <span class=\"_ _5b\"> </span>prestataire <span class=\"_ _50\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>services <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>sant\u00e9 <span class=\"_ _50\"> </span>bas\u00e9 <span class=\"_ _5b\"> </span>au Royaume-Uni, <span class=\"_ _47\"> </span>q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>i <span class=\"_ _47\"> </span>exploitait <span class=\"_ _47\"> </span>3 <span class=\"_ _48\"> </span>centres <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>PT <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>2 autres qui n'\u00e9taient pas encore op\u00e9rationnels.  Suite <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>faillite, l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>cet <span class=\"_ _2\"></span>investissement existant <span class=\"_ _48\"> </span>a <span class=\"_ _48\"> </span>\u00e9t\u00e9 <span class=\"_ _47\"> </span>r\u00e9<span class=\"_ _0\"></span>duit<span class=\"_ _3\"></span>e <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>z<span class=\"_ _0\"></span>\u00e9ro <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>fin <span class=\"_ _48\"> </span>du <span class=\"_ _47\"> </span>mois <span class=\"_ _48\"> </span>de d\u00e9cembre et <span class=\"_ _2\"></span>l'ajustement est <span class=\"_ _2\"></span>comptabilis\u00e9 dans <span class=\"_ _2\"></span>l'\u00e9tat des autr<span class=\"_ _3\"></span>es \u00e9l<span class=\"_ _3\"></span>\u00e9ments du<span class=\"_ _3\"></span> r\u00e9<span class=\"_ _3\"></span>sultat <span class=\"_ _3\"></span>global et<span class=\"_ _3\"></span> ne<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>era pa<span class=\"_ _3\"></span>s recycl\u00e9 en r\u00e9sultat.  De <span class=\"_ _1\"></span>plus, <span class=\"_ _1\"></span>IBA <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d\u00e9nou\u00e9 <span class=\"_ _1\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contrats <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>conserv\u00e9 <span class=\"_ _1\"></span>les acomptes <span class=\"_ _5\"> </span>re\u00e7us <span class=\"_ _5\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_\"> </span>ce <span class=\"_ _5\"> </span>j<span class=\"_ _0\"></span>our <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>compensation <span class=\"_ _5\"> </span>des contrats r\u00e9<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ili\u00e9s, <span class=\"_ _2\"></span>couvrant <span class=\"_ _3\"></span>partiellement <span class=\"_ _2\"></span>les co\u00fbts <span class=\"_ _2\"></span>des contrats <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>vice <span class=\"_ _47\"> </span>annul\u00e9s <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>provisions <span class=\"_ _26\"> </span>po<span class=\"_ _0\"></span>ur<span class=\"_ _3\"></span> cr\u00e9ances <span class=\"_ _51\"> </span>douteuses <span class=\"_ _4\"> </span>existantes, <span class=\"_ _51\"> </span>avec <span class=\"_ _51\"> </span>un <span class=\"_ _4\"> </span>impact positif net d'EUR 5,5 millions. En <span class=\"_ _47\"> </span>suppl\u00e9ment<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _26\"> </span></span>selon <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>termes <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>conditions <span class=\"_ _47\"> </span>du contrat, <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>cas<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>d\u00e9faut <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>paiement, <span class=\"_ _4\"> </span>IBA <span class=\"_ _51\"> </span>a conserv\u00e9 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>prop<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>i\u00e9t\u00e9 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>'\u00e9<span class=\"_ _3\"></span>quipement <span class=\"_ _2\"></span>de P<span class=\"_ _2\"></span>T s<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>tu\u00e9 <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ur<span class=\"_ _3\"></span> l'un <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>sites <span class=\"_ _47\"> </span>en <span class=\"_ _26\"> </span>exploitation. <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span>L'\u00e9quipement <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 comptabilis\u00e9 <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les stocks <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>\u00e9cembre 2022.  Avec <span class=\"_ _4\"> </span>le <span class=\"_ _4e\"> </span>d\u00e9nouement <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>tous <span class=\"_ _4e\"> </span>le<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00e9l\u00e9ments <span class=\"_ _4e\"> </span>des contrats, <span class=\"_ _5b\"> </span>une <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>erte <span class=\"_ _5b\"> </span>d'EUR <span class=\"_ _5b\"> </span>2,1 <span class=\"_ _58\"> </span>millions <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>\u00e9t\u00e9 comptabilis\u00e9e <span class=\"_ _61\"> </span>dans <span class=\"_ _68\"> </span>les <span class=\"_ _61\"> </span>\"Autres <span class=\"_ _61\"> </span>produits d'exploitation\", note 24.  Outre <span class=\"_ _0\"></span>l'impact <span class=\"_ _0\"></span>direct sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>\u00e9tats <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>inanciers <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>le carnet <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>commandes <span class=\"_ _27\"> </span>li\u00e9 <span class=\"_ _26\"> </span>aux <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ntrats <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>services<span class=\"_ _0\"></span> connexes <span class=\"_\"> </span>a <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>r\u00e9duit <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>z\u00e9ro, <span class=\"_\"> </span>soit <span class=\"_\"> </span>une <span class=\"_\"> </span>r\u00e9<span class=\"_ _3\"></span>duction d'EUR 81,1 millions.  3.5. <span class=\"_ _8d\"> </span>CHANGEMENT DU PLAN DE PENSION EN BELGIQUEJusqu'\u00e0 <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>fin <span class=\"_ _26\"> </span>juin <span class=\"_ _47\"> </span>2021, <span class=\"_ _47\"> </span>IBA <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>g\u00e9r\u00e9 <span class=\"_ _47\"> </span>ses <span class=\"_ _47\"> </span>plans <span class=\"_ _47\"> </span>de pension <span class=\"_ _53\"> </span>par <span class=\"_ _53\"> </span>l'interm\u00e9diaire <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>la <span class=\"_ _53\"> </span>com<span class=\"_ _0\"></span>pagnie d'assurance <span class=\"_\"> </span>Int\u00e9grale <span class=\"_ _48\"> </span>(aujourd'hui <span class=\"_\"> </span>Monument <span class=\"_\"> </span>Re). \u00c9tant <span class=\"_ _2\"></span>donn\u00e9 q<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>cette <span class=\"_ _2\"></span>entit\u00e9 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>commenc\u00e9 <span class=\"_ _3\"></span>\u00e0 <span class=\"_ _2\"></span>avoir <span class=\"_ _2\"></span>des probl\u00e8mes <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olvabilit\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fi<span class=\"_ _0\"></span>nalement <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>plac\u00e9e sous <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>su<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>ervision <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _4e\"> </span>Banque <span class=\"_ _4e\"> </span>Nation<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>le <span class=\"_ _4e\"> </span>de Belgique, IBA a pr\u00e9par\u00e9 un transfe<span class=\"_ _0\"></span>rt de ses actifs du plan <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>pension <span class=\"_ _27\"> </span>et <span class=\"_ _27\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>transf\u00e9r\u00e9s <span class=\"_ _27\"></span>vers <span class=\"_ _26\"> </span>AG <span class=\"_ _1\"></span>le <span class=\"_ _27\"> </span>1e<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> juillet 2021.  Ce <span class=\"_ _27\"></span>transfert <span class=\"_ _27\"></span>n\u00e9cessitait <span class=\"_ _27\"></span>que <span class=\"_ _1\"></span>certai<span class=\"_ _0\"></span>nes <span class=\"_ _1\"></span>modifications soient <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>port\u00e9es <span class=\"_ _27\"></span>au <span class=\"_ _1\"></span>plan, <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>difications <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>pl<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>n ont <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9es <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>1er <span class=\"_ _2\"></span>janvier <span class=\"_ _2\"></span>2022. <span class=\"_ _3\"></span>Les plans Int\u00e9grale <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>cotisations <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9finies <span class=\"_ _1\"></span>ont <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>convertis <span class=\"_ _1\"></span>en plans <span class=\"_ _27\"> </span>\u201cCash <span class=\"_ _27\"> </span>Balance\u201d, <span class=\"_ _26\"> </span>ce <span class=\"_ _27\"></span>qui <span class=\"_ _1\"></span>\u00e9<span class=\"_ _0\"></span>tait<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>n\u00e9cessaire <span class=\"_ _27\"></span>pour pouvoir <span class=\"_ _47\"> </span>continuer <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>ga<span class=\"_ _0\"></span>ra<span class=\"_ _3\"></span>ntir <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>m\u00eames <span class=\"_ _26\"> </span>con<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>itions aux employ\u00e9s, tant les actifs que les inactifs. En raison des d\u00e9lais de n\u00e9gociation et des difficult\u00e9s rencontr\u00e9es <span class=\"_ _4\"> </span>par <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>compagnies<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>d'assurance, <span class=\"_ _4\"> </span>le transfert effectif des actifs <span class=\"_ _3\"></span>du plan a eu lieu plusieurs mois <span class=\"_\"> </span>plus <span class=\"_\"> </span>tard. <span class=\"_\"> </span> <span class=\"_ _48\"> </span>De <span class=\"_\"> </span>plus, <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>transfert <span class=\"_\"> </span>effectif <span class=\"_\"> </span>des donn\u00e9es <span class=\"_ _5\"> </span>justifiant <span class=\"_ _6d\"> </span>les <span class=\"_ _5\"> </span>modi<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>ications <span class=\"_ _5\"> </span>apport\u00e9es <span class=\"_ _6d\"> </span>au r\u00e9gime n'a <span class=\"_ _2\"></span>pas \u00e9t\u00e9 <span class=\"_ _3\"></span>finalis\u00e9 a<span class=\"_ _3\"></span>vant le <span class=\"_ _2\"></span>premier semestre 2022. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Par <span class=\"_ _0\"></span>cons\u00e9quent, <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>calcul <span class=\"_ _0\"></span>complet <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>actifs et <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>obligations <span class=\"_ _5\"> </span>du <span class=\"_ _5\"> </span>r\u00e9gime <span class=\"_ _5\"> </span>mis <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _5\"> </span>jour <span class=\"_ _5\"> </span>n'a <span class=\"_ _5\"> </span>\u00e9t\u00e9 possible <span class=\"_ _26\"> </span>qu'\u00e0 <span class=\"_ _26\"> </span>partir <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>\u00e9tats <span class=\"_ _27\"> </span>fi<span class=\"_ _0\"></span>nanciers <span class=\"_ _27\"> </span>consolid\u00e9s interm\u00e9diaires condens\u00e9s au 30 juin 2022<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span> Une <span class=\"_ _26\"> </span>cons\u00e9quence <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>ce <span class=\"_ _27\"> </span>p<span class=\"_ _0\"></span>assage <span class=\"_ _27\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>plan <span class=\"_ _26\"> </span>\u201ccash balance\u201d <span class=\"_ _26\"> </span>est <span class=\"_ _27\"> </span>q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>e <span class=\"_ _26\"> </span>le <span class=\"_ _27\"> </span>re<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>dement <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _27\"></span>p<span class=\"_ _0\"></span>lan <span class=\"_ _27\"></span>est <span class=\"_ _26\"> </span>garanti jusqu'\u00e0 <span class=\"_ _27\"> </span>l'\u00e2ge <span class=\"_ _27\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _27\"></span>retraite, <span class=\"_ _27\"></span>pour <span class=\"_ _27\"> </span>tous <span class=\"_ _27\"> </span>les <span class=\"_ _26\"> </span>employ\u00e9s pass\u00e9s et pr\u00e9sents inclus dans le plan.  Comme <span class=\"_\"> </span>expliqu\u00e9 <span class=\"_\"> </span>ci-dessus, <span class=\"_ _48\"> </span>l'effet <span class=\"_\"> </span>du <span class=\"_\"> </span>transfert <span class=\"_\"> </span>d<span class=\"_ _3\"></span>u plan <span class=\"_\"> </span>est <span class=\"_\"> </span>rapport\u00e9 <span class=\"_\"> </span>dans <span class=\"_\"> </span>les <span class=\"_\"> </span>chiffres <span class=\"_\"> </span>de <span class=\"_\"> </span>D\u00e9cembre 2022 <span class=\"_ _26\"> </span>car <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>transfert <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>plan <span class=\"_ _27\"> </span>n'a <span class=\"_ _26\"> </span>\u00e9t\u00e9<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>finalis\u00e9 <span class=\"_ _26\"> </span>q<span class=\"_ _0\"></span>u'au d\u00e9but de 2022.  L'impact <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>compte <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _1\"></span>s'\u00e9l\u00e8ve <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>environ EUR <span class=\"_\"> </span>3,3 <span class=\"_\"> </span>millions, <span class=\"_\"> </span>et <span class=\"_\"> </span>se <span class=\"_\"> </span>compose <span class=\"_\"> </span>des <span class=\"_\"> </span>primes <span class=\"_\"> </span>du budget <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>(les <span class=\"_ _0\"></span>contributions <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>andards) <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>un montant <span class=\"_ _1\"></span>d'environ <span class=\"_ _1\"></span>EUR <span class=\"_ _27\"></span>1,<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>mil<span class=\"_ _0\"></span>lion <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d'un <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>es services <span class=\"_ _26\"> </span>pa<span class=\"_ _0\"></span>ss\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _47\"> </span>d\u2019EUR <span class=\"_ _26\"> </span>1,9 <span class=\"_ _26\"> </span>m<span class=\"_ _0\"></span>illion. <span class=\"_ _26\"> </span>Ce <span class=\"_ _47\"> </span>dernier, <span class=\"_ _26\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> impact <span class=\"_\"> </span>unique, <span class=\"_ _48\"> </span>est <span class=\"_\"> </span>d\u00e9clench\u00e9 <span class=\"_ _48\"> </span>par <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>fait <span class=\"_\"> </span>que <span class=\"_ _48\"> </span>des garanties <span class=\"_ _0\"></span>suppl\u00e9mentaires <span class=\"_ _0\"></span>jusqu'\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>retraite <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 accord\u00e9es \u00e0 tous les <span class=\"_ _3\"></span>employ\u00e9s, actifs et inactif<span class=\"_ _3\"></span>s, voir paragraphe pr\u00e9c\u00e9dent et <span class=\"_ _3\"></span>a \u00e9t\u00e9 comptabilis\u00e9 dans le<span class=\"_ _3\"></span>s autres charges d'exploitation (note 24.1).  La <span class=\"_ _26\"> </span>provision <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>pensions <span class=\"_ _26\"> </span>d\u00e9crite <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>note <span class=\"_ _26\"> </span>19.4 <span class=\"_ _26\"> </span>a diminu\u00e9 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mani\u00e8re <span class=\"_ _1\"></span>significative. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>n'est pas <span class=\"_ _1\"></span>affect\u00e9e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>l'inclusion <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>population <span class=\"_ _1\"></span>inactive (\"diff\u00e9r\u00e9e\") <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _0\"></span>3,0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>millions, <span class=\"_ _1\"></span>car cela <span class=\"_ _26\"> </span>augmente <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>la <span class=\"_ _27\"></span>fois <span class=\"_ _26\"> </span>l'obligation <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>les <span class=\"_ _26\"> </span>actifs <span class=\"_ _27\"> </span>du plan<span class=\"ls1\">. <span class=\"_ _2\"></span> La <span class=\"_ _2\"></span>diminution d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l'obligation <span class=\"_ _3\"></span>nette <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>st <span class=\"_ _2\"></span>donc <span class=\"_ _3\"></span>due </span>aux <span class=\"_ _47\"> </span>autres <span class=\"_ _26\"> </span>mouvements <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>acti<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>s <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>plan <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>des obligations au titre des prestations d\u00e9finies: \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">l'insuffisance des cotisations<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ers\u00e9es par l<span class=\"lsa0\">e </span></span></span>Groupe <span class=\"_ _27\"></span>pour <span class=\"_ _27\"></span>EUR<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>2,5 <span class=\"_ _27\"></span>m<span class=\"_ _0\"></span>illions <span class=\"_ _1\"></span>par <span class=\"_ _27\"></span>rapp<span class=\"_ _0\"></span>ort au <span class=\"_ _2\"></span>co\u00fbt de<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>services actuels <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>pass\u00e9s pour EUR <span class=\"_ _70\"> </span>3,3<span class=\"_ _0\"></span> <span class=\"_ _6e\"> </span>m<span class=\"_ _0\"></span>illions <span class=\"_ _70\"> </span>entra\u00eene <span class=\"_ _7a\"> </span>une augmentation <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _27\"></span>provisi<span class=\"_ _0\"></span>on <span class=\"_ _27\"></span>nette <span class=\"_ _26\"> </span>d\u2019EUR<span class=\"_ _0\"></span> 0,8 million. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Le <span class=\"_ _2\"></span>gai<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>actuariel d\u2019EUR 3,5 <span class=\"_ _2\"></span>millions d'euros </span></span>qui <span class=\"_ _27\"></span>affecte <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>provision <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>l'\u00e9tat <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>r\u00e9sultat global <span class=\"_ _d\"> </span>est <span class=\"_ _d\"> </span>principaleme<span class=\"_ _0\"></span>nt <span class=\"_ _d\"> </span>d\u00fb <span class=\"_ _4f\"> </span>\u00e0 <span class=\"_ _d\"> </span>u<span class=\"_ _0\"></span>ne modification <span class=\"_ _50\"> </span>des <span class=\"_ _50\"> </span>hypoth\u00e8s<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>financi\u00e8res<span class=\"_ _0\"></span> pour<span class=\"ls1\"> <span class=\"_ _70\"> </span>EUR <span class=\"_ _70\"> </span>6,1<span class=\"_ _0\"></span> <span class=\"_ _6e\"> </span>mill<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _70\"> </span>(surto<span class=\"_ _0\"></span>ut </span>l\u2019<span class=\"ls1\">augmentation<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>taux<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>d'actu<span class=\"_ _0\"></span>alisation </span>refl\u00e9tant <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onditions <span class=\"_ _0\"></span>macro\u00e9conomiq<span class=\"_ _0\"></span>ues actuelles) <span class=\"_ _5b\"> </span>ce <span class=\"_ _5b\"> </span>qui <span class=\"_ _50\"> </span>a <span class=\"_ _5b\"> </span>eu <span class=\"_ _5b\"> </span>un <span class=\"_ _50\"> </span>impac<span class=\"_ _0\"></span>t <span class=\"_ _49\"> </span>s<span class=\"_ _0\"></span>ur l'obligation au t<span class=\"_ _0\"></span>itre des prestations d\u00e9finies<span class=\"_ _0\"></span>.   Dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cadre <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>nouvea<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>r\u00e9gime, <span class=\"_ _0\"></span>comme il <span class=\"_ _48\"> </span>n'y <span class=\"_ _48\"> </span>a <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>lus <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>rendemen<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>garanti <span class=\"_ _48\"> </span>par <span class=\"_ _48\"> </span>la<span class=\"_ _0\"></span> compagnie <span class=\"_ _5b\"> </span>d'assurance, <span class=\"_ _5b\"> </span>les <span class=\"_ _5b\"> </span>actifs <span class=\"_ _5b\"> </span>sont<span class=\"_ _0\"></span> simplement <span class=\"_\"> </span>\u00e9valu\u00e9s <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>juste <span class=\"_\"> </span>valeur <span class=\"_\"> </span>du financement collectif <span class=\"_ _3\"></span>apport\u00e9 par la <span class=\"_ _2\"></span>soci\u00e9t\u00e9<span class=\"_ _0\"></span>, ce qui a entra\u00een\u00e9 une perte sur les actifs du r\u00e9gime d\u2019EUR 2,<span class=\"_ _0\"></span>1 millions. Plus <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u00e9tails <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>les <span class=\"_ _26\"> </span>balances<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _26\"> </span>plans <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> pension sont d\u00e9crits dans <span class=\"_ _0\"></span>la note 27.2. 3.6. <span class=\"_ _8d\"> </span>ESTIMATIONS ET JUGEMENTS COMPTABLES D\u00c9TERMINANTSLors <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>l\u2019\u00e9tablissement <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>ces <span class=\"_ _49\"> </span>\u00e9tats <span class=\"_ _51\"> </span>financiers consolid\u00e9s, <span class=\"_ _4\"> </span>La <span class=\"_ _4\"> </span>direction <span class=\"_ _4e\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>tenue <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>faire <span class=\"_ _4\"> </span>des<span class=\"_ _3\"></span> estimations <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>porter<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _27\"> </span>jugements <span class=\"_ _27\"> </span>qui <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>fluent sur <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>\u2019app<span class=\"_ _3\"></span>lication <span class=\"_ _1\"></span>des <span class=\"_ _27\"></span>conventions <span class=\"_ _27\"></span>comptables <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>sur les <span class=\"_ _0\"></span>montants <span class=\"_ _0\"></span>d\u00e9clar\u00e9s <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t des <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assifs, <span class=\"_ _0\"></span>des produits et des charges.    L\u2019application <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>conventions c<span class=\"_ _0\"></span>omptables exige <span class=\"_ _0\"></span>des jugements <span class=\"_ _51\"> </span>qui <span class=\"_ _4\"> </span>ont <span class=\"_ _51\"> </span>un <span class=\"_ _51\"> </span>impact <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>mon<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ants comptabilis\u00e9s. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>outre, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>montants <span class=\"_ _0\"></span>comptabilis\u00e9s sont <span class=\"_ _5\"> </span>bas\u00e9s <span class=\"_\"> </span>su<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>des <span class=\"_\"> </span>facteurs <span class=\"_ _5\"> </span>qui <span class=\"_ _5\"> </span>sont <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>d\u00e9faut associ\u00e9s <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019incertitude. <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>r\u00e9sultats <span class=\"_ _1\"></span>r\u00e9e<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>euvent donc <span class=\"_ _47\"> </span>diff\u00e9rer <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>e<span class=\"_ _0\"></span>stimations.<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>Le <span class=\"_ _26\"> </span>cas <span class=\"_ _47\"> </span>\u00e9ch\u00e9ant, <span class=\"_ _26\"> </span>les estimations <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>jugements <span class=\"_ _26\"> </span>sont <span class=\"_ _47\"> </span>d\u00e9crits <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>no<span class=\"_ _0\"></span>te dans les \u00e9tats financiers consolid\u00e9s.  Les <span class=\"_ _5\"> </span>estimations <span class=\"_\"> </span>et <span class=\"_\"> </span>hypoth\u00e8ses <span class=\"_\"> </span>q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>i <span class=\"_\"> </span>pr\u00e9sen<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ent <span class=\"_\"> </span>un risque <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>ortant <span class=\"_ _3\"></span>d\u2019entra\u00eener <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>ajustement <span class=\"_ _3\"></span>significatif des <span class=\"_ _0\"></span>valeurs <span class=\"_ _0\"></span>compt<span class=\"_ _0\"></span>able<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>passifs <span class=\"_ _0\"></span>au cours <span class=\"_\"> </span>du <span class=\"_\"> </span>prochain <span class=\"_\"> </span>e<span class=\"_ _3\"></span>xercice <span class=\"_\"> </span>sont <span class=\"_\"> </span>d\u00e9crits <span class=\"_\"> </span>dans <span class=\"_\"> </span>les notes suivantes:  Domaine particulier<span class=\"_ _0\"></span> impliquant des estimati<span class=\"_ _0\"></span>ons et des jugements Note Montants significatifs comptabilis\u00e9s<span class=\"_ _0\"></span> Jugements dans l'a<span class=\"_ _0\"></span>pplication des politiques <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mpta<span class=\"_ _0\"></span>bles Reconnaissance<span class=\"_ _0\"></span> des revenus - \u00c9quipe<span class=\"_ _0\"></span>ment et installation consid<span class=\"_ _0\"></span>\u00e9r\u00e9s comme une Note 1.9 \u2013 Reconn<span class=\"_ _0\"></span>aissance des seule obligation d<span class=\"_ _0\"></span>e performance revenus D\u00e9termination de l<span class=\"_ _0\"></span>a dur\u00e9e du contrat d<span class=\"_ _0\"></span>e location avec option de reno<span class=\"_ _0\"></span>uvellement Note 23 - Locatio<span class=\"_ _0\"></span>n et/ou de r\u00e9siliation<span class=\"_ _0\"></span> - en tant que locatair<span class=\"_ _0\"></span>e Note 1.9 \u2013 Reconn<span class=\"_ _0\"></span>aissance des R\u00e9siliation de contr<span class=\"_ _0\"></span>ats revenus Hypoth\u00e8ses et so<span class=\"_ _0\"></span>urces d'incertitude d\u2019estim<span class=\"_ _0\"></span>atio<span class=\"lsd5\">n </span><span class=\"ff36\"> </span>\u00c9valuation du carac<span class=\"_ _0\"></span>t\u00e8re recouvrable des pe<span class=\"_ _0\"></span>rtes fiscales pass\u00e9es<span class=\"_ _0\"></span> Note 10 \u2013 Imp\u00f4t diff<span class=\"_ _0\"></span>\u00e9r\u00e9s EUR 4,5 millions<span class=\"_ _0\"></span> Estimation de la j<span class=\"_ _0\"></span>uste de valeur des autres inves<span class=\"_ _0\"></span>tissements mesur\u00e9s au nive<span class=\"_ _0\"></span>au 3 Note 9.2. Autres inv<span class=\"_ _0\"></span>estissements EUR 2,8 millions<span class=\"_ _0\"></span> Note 6.1.1 - Ac<span class=\"_ _0\"></span>quisition de Modus Acquisition d\u2019entr<span class=\"_ _0\"></span>eprises \u2013 Exercice d\u2019a<span class=\"_ _0\"></span>llocation du prix d\u2019acquisitio<span class=\"_ _0\"></span>n Dispositifs m\u00e9dica<span class=\"_ _0\"></span>ux inc. (Canada) EUR 9,3 millions<span class=\"_ _0\"></span> Comptabilisation de<span class=\"_ _0\"></span>s revenus - Estimat<span class=\"_ _0\"></span>ion de l'avancement du con<span class=\"_ _0\"></span>trat de services Note 4.1.1 \u2013 Secte<span class=\"_ _0\"></span>urs d\u2019exploitation \u2013 d'\u00e9quipement et d'i<span class=\"_ _0\"></span>nstallation Compte de r\u00e9sult<span class=\"_ _0\"></span>at EUR 295,8 millions<span class=\"_ _0\"></span> Note 4.1.1 \u2013 Secte<span class=\"_ _0\"></span>urs d\u2019exploitation \u2013 Reconnaissance<span class=\"_ _0\"></span> des revenus - contrat <span class=\"_ _0\"></span>de licence avec CGN<span class=\"_ _0\"></span> Compte de r\u00e9sult<span class=\"_ _0\"></span>at EUR 5,0 millions<span class=\"_ _0\"></span> Note 16.2. - Optio<span class=\"_ _0\"></span>ns sur actions et Plan d'options d'ac<span class=\"_ _0\"></span>hat d'actions paiements fond\u00e9s su<span class=\"_ _0\"></span>r actions EUR 0,9 million<span class=\"_ _0\"></span> Imp\u00f4ts locaux dan<span class=\"_ _0\"></span>s les pays autres que la B<span class=\"_ _0\"></span>elgique Note 26 \u2013 Imp\u00f4ts su<span class=\"_ _0\"></span>r le revenu Note 1.7 - Perte d<span class=\"_ _0\"></span>e valeur des immobilisations c<span class=\"_ _0\"></span>orporelles et Estimation de la vale<span class=\"_ _0\"></span>ur d'utilit\u00e9 des immobilisa<span class=\"_ _0\"></span>tions incorporelles et co<span class=\"_ _0\"></span>rporell<span class=\"ls98\">es</span> incorporelles<span class=\"_ _0\"></span> Estimation du taux <span class=\"_ _0\"></span>d'emprunt diff\u00e9rentiel d'<span class=\"_ _0\"></span>un contrat de location<span class=\"_ _0\"></span> Note 23 - Locatio<span class=\"_ _0\"></span>ns 4.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\"> Secteurs d\u2019exploitatio<span class=\"_ _3\"></span>n </span></span>IBA <span class=\"_ _49\"> </span>a <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>\u00e9sign\u00e9 <span class=\"_ _49\"> </span>son <span class=\"_ _49\"> </span>Management <span class=\"_ _49\"> </span>Team <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mme (CODM-Chief <span class=\"_\"> </span>Officer <span class=\"_ _5\"> </span>Decision <span class=\"_\"> </span>Mak<span class=\"_ _0\"></span>er) <span class=\"_\"> </span>car <span class=\"_\"> </span>c\u2019est <span class=\"_\"> </span>l<span class=\"_ _0\"></span>e comit\u00e9 <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>d\u00e9cide <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>r\u00e9partition <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ressources <span class=\"_ _0\"></span>et de l\u2019\u00e9valuation des performances des composants du Groupe. 4.1. <span class=\"_ _8d\"> </span>SECTEURS D\u2019EXPLOITATION  Les <span class=\"_ _47\"> </span>secteurs <span class=\"_ _47\"> </span>op\u00e9rationnels <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>d\u00e9<span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nis <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>fonction des informations fournies au Management Team. Sur la base <span class=\"_ _0\"></span>de ses rap<span class=\"_ _0\"></span>ports financiers internes et <span class=\"_ _0\"></span>compte tenu de la <span class=\"_ _3\"></span>principale source <span class=\"_ _3\"></span>de risque et <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>rentabilit\u00e9<span class=\"_ _3\"></span> du <span class=\"_ _d\"> </span>Groupe, <span class=\"_ _d\"> </span>IBA<span class=\"_ _2\"></span> <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>identifi\u00e9 <span class=\"_ _4f\"> </span>de<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>x <span class=\"_ _d\"> </span>segments op\u00e9rationnels. <span class=\"_ _6d\"> </span>Conform\u00e9ment <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>norme <span class=\"_ _5\"> </span>IF<span class=\"_ _0\"></span>RS <span class=\"_ _5\"> </span>8 Secteurs <span class=\"_ _5\"> </span>op\u00e9<span class=\"_ _0\"></span>ra<span class=\"_ _3\"></span>tionnels, <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_\"> </span>se<span class=\"_ _0\"></span>cteur<span class=\"_ _3\"></span>s <span class=\"_ _6d\"> </span>d\u2019activit\u00e9 <span class=\"_ _5\"> </span>sur lesquels l\u2019<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nformation secto<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>elle <span class=\"_ _0\"></span>est bas\u00e9e so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>(1) la Protonth\u00e9rapie <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>autres <span class=\"_ _49\"> </span>acc\u00e9l\u00e9rateurs <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>(2) <span class=\"_ _49\"> </span>la Dosim\u00e9trie. Des <span class=\"_ _23\"> </span>informations <span class=\"_ _23\"> </span>financi\u00e8res <span class=\"_ _23\"> </span>distinctes <span class=\"_ _23\"> </span>sont disponibles <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>secteurs <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>lis<span class=\"_ _3\"></span>\u00e9es <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span><span class=\"lscf\">le </span>Management <span class=\"_ _26\"> </span>Team <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>prendre <span class=\"_ _27\"> </span>des <span class=\"_ _26\"> </span>d\u00e9cisions <span class=\"_ _26\"> </span>sur les <span class=\"_ _47\"> </span>ressources <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>allouer <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>secteur <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>\u00e9valuer <span class=\"_ _47\"> </span>se<span class=\"_ _0\"></span>s performances<span class=\"ls5f\">. </span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Protonth\u00e9rapie <span class=\"_ _6d\"> </span>et <span class=\"_ _5\"> </span>autre<span class=\"_ _0\"></span>s <span class=\"_\"> </span>acc\u00e9l\u00e9rateu<span class=\"_ _0\"></span>rs<span class=\"ff36 ls9e\">: </span></span></span>Ce <span class=\"_ _1\"></span>secteur <span class=\"_ _1\"></span>constitue <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>bas<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>technologique des <span class=\"_ _51\"> </span>nombreuses<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>activit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _51\"> </span>Groupe <span class=\"_ _51\"> </span>et inclut le <span class=\"_ _0\"></span>d\u00e9veloppement, la <span class=\"_ _0\"></span>fabrication et les services li\u00e9s au<span class=\"_ _3\"></span>x acc\u00e9l\u00e9rateurs de <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>articules \u00e0 <span class=\"_ _2\"></span>usage <span class=\"_ _2\"></span>m\u00e9dica<span class=\"_ _0\"></span>l <span class=\"_ _2c\"></span>et <span class=\"_ _3\"></span>industriel <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>sy<span class=\"_ _0\"></span>st\u00e8mes de protonth\u00e9rapie. <span class=\"_ _0\"></span> \u25aa <span class=\"_ _54\"> </span>Dosim\u00e9trie<span class=\"ff36\">: <span class=\"_ _53\"> </span>Ce <span class=\"_ _5a\"> </span>secte<span class=\"_ _0\"></span>ur <span class=\"_ _5a\"> </span>regroup<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>des  </span>activit\u00e9s <span class=\"_ _3\"></span>qui offrent <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ne <span class=\"_ _2\"></span>ga<span class=\"_ _0\"></span>mme <span class=\"_ _2\"></span>compl<span class=\"_ _0\"></span>\u00e8te <span class=\"_ _2\"></span>de solutions et s<span class=\"_ _0\"></span>ervices innova<span class=\"_ _0\"></span>ntes et de haute<span class=\"_ _0\"></span> qualit\u00e9 <span class=\"_ _49\"> </span>afin <span class=\"_ _50\"> </span>d\u2019am\u00e9liorer <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>\u2019efficacit\u00e9 <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>de minimiser <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>erreurs <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>domaine <span class=\"_ _48\"> </span>de l\u2019imagerie <span class=\"_ _47\"> </span>m\u00e9<span class=\"_ _0\"></span>dicale, <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _47\"> </span>radioth\u00e9rapie <span class=\"_ _48\"> </span>et en mati\u00e8re de proc\u00e9<span class=\"_ _0\"></span>dures d\u2019\u00e9talonnage.<span class=\"_ _0\"></span> Les <span class=\"_ _4\"> </span>r\u00e9sultats, <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>actifs <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>passifs <span class=\"_ _51\"> </span>sectoriels  comprennent <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>\u00e9l\u00e9ments <span class=\"_ _4e\"> </span>di<span class=\"_ _0\"></span>rectement <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>i\u00e9s <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>un<span class=\"_ _3\"></span> secteur, ainsi <span class=\"_ _2\"></span>que ceux qu<span class=\"_ _3\"></span>i peuvent <span class=\"ls67\">y <span class=\"_ _2\"></span><span class=\"ls1\">\u00eatre allou\u00e9<span class=\"_ _3\"></span>s  <span class=\"_ _3\"></span>sur </span></span>une base raisonnable.  Les <span class=\"_ _92\"> </span>d\u00e9penses <span class=\"_ _92\"> </span>d\u2019investissement <span class=\"_ _82\"> </span>sectoriels comprennent <span class=\"_ _52\"> </span>le <span class=\"_ _52\"> </span>co\u00fbt <span class=\"_ _52\"> </span>total <span class=\"_ _52\"> </span>des <span class=\"_ _58\"> </span>i<span class=\"_ _0\"></span>nvestis<span class=\"_ _3\"></span>sements en<span class=\"ls1\">courus <span class=\"_ _5b\"> </span>au <span class=\"_ _58\"> </span>cours <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>p\u00e9rio<span class=\"_ _0\"></span>d</span>e <span class=\"_ _5b\"> </span><span class=\"ls1\">au <span class=\"_ _5b\"> </span>titre <span class=\"_ _58\"> </span>d<span class=\"lsca\">e </span></span>l\u2019acquisition <span class=\"_ _61\"> </span>d\u2019immobilisations <span class=\"_ _61\"> </span>corporelles <span class=\"_ _61\"> </span>et incorporel<span class=\"lsc9\">le</span>s, \u00e0 l\u2019exception des goodwill.  4.1.1 <span class=\"_ _23\"> </span>Compte de r\u00e9sul<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>at S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">I<span class=\"_ _0\"></span>NC<span class=\"_ _0\"></span>ER<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>IT<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>ST<span class=\"_ _0\"></span>IM<span class=\"_ _0\"></span>AT<span class=\"_ _0\"></span>IO<span class=\"_ _0\"></span>N</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Reconnaissance de<span class=\"_ _0\"></span>s revenus : <span class=\"ff36\"> </span></span></span>Le <span class=\"_ _2c\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _2c\"></span>com<span class=\"_ _0\"></span>ptabilise <span class=\"_ _2\"></span>le <span class=\"_ _2c\"></span>r<span class=\"_ _0\"></span>evenu <span class=\"_ _2\"></span>au <span class=\"_ _2c\"></span>f<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>temps sur ces contrats <span class=\"_ _0\"></span>et l<span class=\"_ _3\"></span>\u2019avancement est mesur\u00e9 par<span class=\"_ _0\"></span> rapport <span class=\"_ _2\"></span>aux<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _2\"></span>support\u00e9s <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comparant <span class=\"_ _2\"></span>ce<span class=\"_ _0\"></span>ux-ci <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>r\u00e9aliser. <span class=\"_ _27\"></span>Le <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sup<span class=\"_ _0\"></span>porter <span class=\"_ _1\"></span>est une <span class=\"_ _1\"></span>est<span class=\"_ _0\"></span>imation <span class=\"_ _1\"></span>sig<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>ficative<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>car <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>d\u00e9termine <span class=\"_ _27\"></span>les progr\u00e8s <span class=\"_ _47\"> </span>r\u00e9alis\u00e9s <span class=\"_ _47\"> </span>depu<span class=\"_ _0\"></span>is <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>d\u00e9but <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _26\"> </span>et<span class=\"_ _0\"></span> IBA <span class=\"_ _4\"> </span>comptabil<span class=\"_ _0\"></span>ise <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>revenus <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _4\"> </span>en fonction <span class=\"_ _59\"> </span>des <span class=\"_ _59\"> </span>av<span class=\"_ _0\"></span>ancements <span class=\"_ _59\"> </span>estim\u00e9s <span class=\"_ _69\"> </span>en pourcentage.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Contrats <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>pertes <span class=\"_ _58\"> </span>attendues <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>le </span></span>service Le <span class=\"_ _47\"> </span>Groupe <span class=\"_ _47\"> </span>comptabilise <span class=\"_ _47\"> </span>une <span class=\"_ _47\"> </span>provision <span class=\"_ _47\"> </span>pour <span class=\"_ _47\"> </span>contrat d\u00e9ficitaire lorsque <span class=\"_ _3\"></span>les co\u00fbts d'ex\u00e9cution <span class=\"_ _3\"></span>du contrat <span class=\"lsca\">qui </span>ne <span class=\"_ _4\"> </span>peuvent <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _4e\"> </span>\u00e9vit\u00e9s <span class=\"_ _4\"> </span>d\u00e9passent <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>a<span class=\"_ _0\"></span>vantages<span class=\"_ _2\"></span> \u00e9conomiques <span class=\"_ _2\"></span>attendus. <span class=\"_ _2c\"></span> <span class=\"_ _2\"></span>C'est <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>cas <span class=\"_ _2\"></span>lorsqu'on <span class=\"_ _2c\"></span>s'att<span class=\"_ _0\"></span>end<span class=\"_ _2\"></span> \u00e0 <span class=\"_ _5\"> </span>ce <span class=\"_\"> </span>qu'un <span class=\"_ _5\"> </span>contrat <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>service <span class=\"_\"> </span>g\u00e9n\u00e8<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>e <span class=\"_\"> </span>une <span class=\"_ _5\"> </span>marge n\u00e9gative <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>cours <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>ann\u00e9es <span class=\"_ _26\"> </span>restantes<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>terme.  Pour <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>h<span class=\"_ _3\"></span>aque <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>trat <span class=\"_ _27\"></span>pr\u00e9sentant <span class=\"_ _1\"></span>un <span class=\"_ _27\"></span>risque, <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>marge attendue <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>ann\u00e9es <span class=\"_ _2\"></span>restantes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dur\u00e9e <span class=\"_ _2\"></span>initiale est <span class=\"_\"> </span>calcul\u00e9e <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>la <span class=\"_\"> </span>base <span class=\"_\"> </span>des <span class=\"_ _5\"> </span>derni\u00e8res <span class=\"_\"> </span>pr\u00e9visions disponibles <span class=\"_ _2\"></span>des <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _2c\"></span>futurs <span class=\"_ _2\"></span>n\u00e9cessai<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>satisfaire les o<span class=\"_ _3\"></span>bligations <span class=\"_ _2\"></span>d'IBA.  <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>marge est <span class=\"_ _2\"></span>ensuite <span class=\"_ _2\"></span>actualis\u00e9e \u00e0 l'aide d'un taux sans risque. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Contrat de licence av<span class=\"_ _0\"></span>ec CGN :  </span></span>En ao\u00fbt 2020, le groupe <span class=\"_ _3\"></span>a sign\u00e9 un contrat <span class=\"_ _3\"></span>de licence technologique <span class=\"_ _6f\"> </span>avec <span class=\"_ _6f\"> </span>CGN <span class=\"_ _6f\"> </span>Dasheng <span class=\"_ _6f\"> </span>Electron Accelerator Technology <span class=\"_ _0\"></span>Co., Ltd pour la <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>ourniture de biens <span class=\"_ _52\"> </span>et <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>services <span class=\"_ _58\"> </span>li\u00e9s <span class=\"_ _52\"> </span>\u00e0 <span class=\"_ _58\"> </span>son <span class=\"_ _52\"> </span>syst\u00e8me <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> protonth\u00e9rapie <span class=\"_ _1\"></span>multi-pi\u00e8ces. <span class=\"_ _1\"></span>Le <span class=\"_ _0\"></span>contrat <span class=\"_ _1\"></span>s\u2019applique <span class=\"_ _0\"></span>au territoire <span class=\"_ _47\"> </span>continental <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>R\u00e9publique <span class=\"_ _47\"> </span>populaire <span class=\"_ _47\"> </span>de Chine. \u00c9tant <span class=\"_ _47\"> </span>donn\u00e9 <span class=\"_ _26\"> </span>que <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _26\"> </span>contient <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>\u00e9l\u00e9ment <span class=\"_ _47\"> </span>de contrepartie <span class=\"_ _0\"></span>variable sous <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>forme d<span class=\"_ _0\"></span>\u2019une garantie <span class=\"_ _0\"></span>de bonne <span class=\"_ _48\"> </span>ex\u00e9cution <span class=\"_ _48\"> </span>inconditionnelle <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>irr\u00e9vocable <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur<span class=\"_ _3\"></span> laquelle <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>client <span class=\"_ _2\"></span>peut <span class=\"_ _2\"></span>puiser <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>une <span class=\"_ _2c\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _2c\"></span>maximale initiale de <span class=\"_ _0\"></span>EUR 15 millions (r\u00e9duite \u00e0 EUR <span class=\"_ _0\"></span>10 millions en <span class=\"_ _0\"></span>d\u00e9cembre <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>EUR 5 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>d\u00e9cembre 2022<span class=\"ls1\">), <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Direction a <span class=\"_ _0\"></span>d\u00e9cid\u00e9 <span class=\"_ _0\"></span>de ne<span class=\"_ _0\"></span> pas <span class=\"_ _0\"></span>reconna\u00eetre <span class=\"_ _0\"></span>le </span>revenu <span class=\"_ _48\"> </span>total <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>licence, <span class=\"_ _48\"> </span>compte <span class=\"_\"> </span>t<span class=\"_ _2\"></span>en<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>du <span class=\"_\"> </span>ni<span class=\"_ _3\"></span>veau d\u2019incertitude <span class=\"_ _26\"> </span>li\u00e9 <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>type <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>ven<span class=\"_ _0\"></span>te <span class=\"_ _26\"> </span>(unique <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>son genre <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>IBA). <span class=\"_ _1\"></span>Au <span class=\"_ _27\"></span>lieu <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cela, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>montant <span class=\"_ _1\"></span>restant de <span class=\"_ _0\"></span>la contrepartie <span class=\"_ _0\"></span>variable qui <span class=\"_ _0\"></span>est tr\u00e8s <span class=\"_ _0\"></span>sensible \u00e0 <span class=\"_ _0\"></span>des facteurs <span class=\"_ _48\"> </span>hors <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>l\u2019influence <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>\u2019entit\u00e9 <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>reconnu comme <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>passif <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>remboursement <span class=\"_ _1\"></span>jusqu\u2019\u00e0 <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>que l\u2019incertitude li\u00e9e <span class=\"_ _2\"></span>\u00e0 la <span class=\"_ _3\"></span>contrepartie <span class=\"_ _3\"></span>variable soit <span class=\"_ _2\"></span>r\u00e9solue.   En <span class=\"_ _2c\"></span>d\u00e9ce<span class=\"_ _0\"></span>mbre <span class=\"_ _2c\"></span>2021, <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>deux <span class=\"_ _2\"></span>parties <span class=\"_ _2c\"></span>on<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>convenu de r\u00e9<span class=\"_ _0\"></span>duire la <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019obligation <span class=\"_ _0\"></span>\u00e0 EUR 10 <span class=\"_ _55\"> </span>millions <span class=\"_\"> </span><span class=\"ls96\">et <span class=\"_ _55\"> </span></span>de <span class=\"_ _48\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>r\u00e9dui<span class=\"_ _0\"></span>re <span class=\"_ _48\"> </span>encore<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>EUR <span class=\"_ _55\"> </span>5 millions <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>d\u00e9cembr<span class=\"_ _0\"></span>e <span class=\"_\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_\"> </span>el<span class=\"_ _0\"></span>le <span class=\"_\"> </span>n\u2019est<span class=\"_ _0\"></span> <span class=\"_\"> </span>pas<span class=\"_ _0\"></span> utilis\u00e9e, <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>res<span class=\"_ _0\"></span>te <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l\u2019incertitu<span class=\"_ _0\"></span>de <span class=\"_ _4\"> </span>devrait <span class=\"_ _4\"> </span>\u00eatre r\u00e9solu <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>date <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019expiration <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>performance de <span class=\"_ _55\"> </span>l\u2019obligation <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _55\"> </span>premi\u00e8re <span class=\"_ _55\"> </span>des <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>eux <span class=\"_ _48\"> </span>dates<span class=\"_ _0\"></span> suivantes : <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>pr\u00e8s <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>ivraison <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>com<span class=\"_ _0\"></span>posants <span class=\"_ _2\"></span>de l\u2019\u00e9quipement <span class=\"_ _26\"> </span>ou <span class=\"_ _27\"></span>48 <span class=\"_ _26\"> </span>mois <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ompte<span class=\"_ _3\"></span>r <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>date d\u2019entr\u00e9e en vigueur de<span class=\"_ _0\"></span> l\u2019accord (25 ao\u00fbt 20<span class=\"_ _0\"></span>24)).<span class=\"ff38 fs3b fc10\"> <span class=\"fs35\"> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _0\"></span> </span></span>Le <span class=\"_ _1\"></span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reconnait <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>tif<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sur les pertes<span class=\"_ _0\"></span> report\u00e9es  non <span class=\"_ _0\"></span>utilis<span class=\"_ _3\"></span>\u00e9es d<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ns <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a mesure<span class=\"_ _0\"></span> o\u00f9 des <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>taxables <span class=\"_ _2\"></span>seront <span class=\"_ _2\"></span>disponibles <span class=\"_ _2\"></span>contre <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>squels ces <span class=\"_ _1\"></span>actifs <span class=\"_ _27\"></span>pourront <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>utilis\u00e9s. <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>estimations <span class=\"_ _1\"></span>des montants <span class=\"_ _23\"> </span>reconnus <span class=\"_ _23\"> </span>au <span class=\"_ _6f\"> </span>bilan <span class=\"_ _23\"> </span>sont <span class=\"_ _23\"> </span>\u00e9tabli<span class=\"_ _0\"></span>es<span class=\"_ _3\"></span> prudemment <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>plans <span class=\"_ _1\"></span>financiers <span class=\"_ _1\"></span>r\u00e9cents valid\u00e9s <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>Conseil <span class=\"_ _0\"></span>d\u2019administration <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>d\u00e9pendent<span class=\"_ _3\"></span> de <span class=\"_ _26\"> </span>certains <span class=\"_ _26\"> </span>jugements <span class=\"_ _26\"> </span>relatifs <span class=\"_ _26\"> </span>aux <span class=\"_ _26\"> </span>montants <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span> localisation <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>taxables <span class=\"_ _2\"></span>fu<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>urs <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>de la soci\u00e9t\u00e9 m\u00e8re du Groupe.  En 2022, un actif d\u2019imp\u00f4t diff\u00e9r\u00e9 <span class=\"_ _0\"></span>d\u2019EUR 10,9 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>a \u00e9t\u00e9 <span class=\"_ _0\"></span>comptabilis\u00e9 <span class=\"_ _0\"></span>sur les pertes <span class=\"_ _47\"> </span>fiscales<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>report\u00e9es <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>Belgique<span class=\"_ _0\"></span><span class=\"ff36\"> <span class=\"_ _47\"> </span></span>qui <span class=\"_ _47\"> </span>n'avaient pas <span class=\"_ _50\"> </span>\u00e9t\u00e9 <span class=\"_ _49\"> </span>comptabilis\u00e9es <span class=\"_ _50\"> </span>auparavant. <span class=\"_ _50\"> </span> <span class=\"_ _49\"> </span>Les <span class=\"_ _50\"> </span>plans financiers <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>pr\u00e9par\u00e9s <span class=\"_ _1\"></span>su<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>un <span class=\"_ _27\"></span>horizon <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>4 <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ns <span class=\"_ _1\"></span>et sont <span class=\"_ _27\"></span>bas\u00e9s <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>pr\u00e9vision <span class=\"_ _27\"></span>que <span class=\"_ _27\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>doublera presque <span class=\"_ _1\"></span>ses <span class=\"_ _27\"></span>revenus <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>p\u00e9riode <span class=\"_ _1\"></span>couverte par le p<span class=\"_ _3\"></span>lan avec <span class=\"_ _3\"></span>un ratio REBI<span class=\"_ _2\"></span>T/v<span class=\"_ _0\"></span>entes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> 10%, <span class=\"_ _3\"></span>en se<span class=\"_ _3\"></span> basant <span class=\"_ _49\"> </span>sur <span class=\"_ _49\"> </span>l'hypoth\u00e8se <span class=\"_ _49\"> </span>que <span class=\"_ _51\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>facteurs <span class=\"_ _49\"> </span>macro<span class=\"_ _0\"></span>-\u00e9conomiques <span class=\"_ _26\"> </span>se <span class=\"_ _26\"> </span>normalisent <span class=\"_ _27\"></span>au <span class=\"_ _26\"> </span>cours <span class=\"_ _26\"> </span>de <span class=\"_ _27\"> </span>l'an<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>\u00e9e <span class=\"_ _26\"> </span>\u00e0 venir. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ection <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>confiante <span class=\"_ _1\"></span>dan<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>\u00e0 d\u00e9velopper <span class=\"_ _1\"></span>l'entreprise <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>ann\u00e9es <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>venir <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>\u00e0 apporter de la valeur \u00e0 toutes les parties prenantes. D<span class=\"fs38\">O<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>AI<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span> J<span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>GE<span class=\"_ _0\"></span>ME<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>IG<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IF<span class=\"_ _0\"></span>IC<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>F</span>:<span class=\"_ _0\"></span><span class=\"fs38\"> <span class=\"_ _0\"></span></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">R\u00e9siliation du contrat<span class=\"_ _0\"></span> </span></span>En <span class=\"_ _2\"></span>fonction <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>termes <span class=\"_ _2\"></span>du <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _2c\"></span>avec <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>clients, <span class=\"_ _2\"></span>IBA peut <span class=\"_ _5\"> </span>mettre <span class=\"_ _5\"> </span>fin <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _5\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontrat<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>v<span class=\"_ _0\"></span>ente <span class=\"_ _5\"> </span>lorsque <span class=\"_ _5\"> </span>la contrepartie <span class=\"_ _2\"></span>ne r<span class=\"_ _3\"></span>especte <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>les terme<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>du <span class=\"_ _2\"></span>contrat. L<span class=\"_ _3\"></span>a direction <span class=\"_\"> </span>s'efforce <span class=\"_ _48\"> </span>toujours <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>trouver <span class=\"_\"> </span>une <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>olution<span class=\"_ _3\"></span> avec <span class=\"_ _0\"></span>le cl<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ent <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>biais <span class=\"_ _0\"></span>de n\u00e9gociations, <span class=\"_ _0\"></span>mais d<span class=\"_ _0\"></span>ans<span class=\"_ _3\"></span> certaines <span class=\"_ _46\"> </span>circonstances <span class=\"_ _5a\"> </span>rares, <span class=\"_ _46\"> </span>il <span class=\"_ _5a\"> </span>peut <span class=\"_ _46\"> </span>s'av\u00e9rer n\u00e9cessaire <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mettre <span class=\"_ _3\"></span>fin <span class=\"_ _2\"></span>\u00e0 un <span class=\"_ _2\"></span>contrat <span class=\"_ _2\"></span>afi<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>limite<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>les risques <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>les <span class=\"_ _5\"> </span>pertes <span class=\"_ _5\"> </span>pour <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>Groupe<span class=\"_ _0\"></span>. <span class=\"_\"> </span> <span class=\"_ _6d\"> </span>Si, <span class=\"_ _5\"> </span>apr\u00e8s n\u00e9gociation, <span class=\"_ _2\"></span>aucun <span class=\"_ _2\"></span>accord <span class=\"_ _2\"></span>n'a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>trouv\u00e9, <span class=\"_ _2\"></span>une <span class=\"_ _2\"></span>lettre <span class=\"_ _2\"></span>de r\u00e9siliation sera e<span class=\"_ _0\"></span>nvoy<span class=\"_ _3\"></span>\u00e9e. Les <span class=\"_ _0\"></span>d\u00e9p\u00f4ts et les pa<span class=\"_ _0\"></span>ieme<span class=\"_ _3\"></span>nts d'\u00e9tape <span class=\"_ _61\"> </span>non <span class=\"_ _61\"> </span>remboursables <span class=\"_ _61\"> </span>peuvent <span class=\"_ _61\"> </span>\u00eatre comptabilis\u00e9s en tant que produits dans le compte de r\u00e9sultat <span class=\"_ _26\"> </span>; <span class=\"_ _26\"> </span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>s <span class=\"_ _26\"> </span>ne <span class=\"_ _47\"> </span>seront <span class=\"_ _26\"> </span>comptabilis\u00e9s <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>Groupe qu'apr\u00e8s <span class=\"_ _48\"> </span>un <span class=\"_ _47\"> </span>d\u00e9lai <span class=\"_ _48\"> </span>raisonnable, <span class=\"_ _48\"> </span>c'est-\u00e0-dire <span class=\"_ _48\"> </span>une <span class=\"_ _48\"> </span>fois que le<span class=\"_ _0\"></span> risque de toute autre <span class=\"_ _0\"></span>r\u00e9clamation de la <span class=\"_ _0\"></span>part du client <span class=\"_ _26\"> </span>sera <span class=\"_ _27\"> </span>jug\u00e9 <span class=\"_ _26\"> </span>suffisamment <span class=\"_ _27\"> </span>faib<span class=\"_ _0\"></span>le <span class=\"_ _27\"></span>pour <span class=\"_ _27\"> </span>\u00e9v<span class=\"_ _0\"></span>iter <span class=\"_ _27\"></span>une reprise future des produits.<span class=\"ff3a fc10\"> </span>Les tableaux suivants <span class=\"_ _0\"></span>reprennent les d\u00e9t<span class=\"_ _0\"></span>ails <span class=\"ls96\">du</span> compte de r\u00e9su<span class=\"_ _0\"></span>ltat pour chaque secteur : <span class=\"_ _0\"></span> Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs <span class=\"_ _0\"></span> Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 189<span class=\"ls1\"> 608<span class=\"_ _0\"></span> </span>1 416 188<span class=\"ls1\"> 192<span class=\"_ _0\"></span> </span>141<span class=\"ls1\"> 330<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>862<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>0 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>119<span class=\"ls1\"> 308<span class=\"_ _0\"></span> </span>5 464 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 314<span class=\"ls1\"> 380<span class=\"_ _0\"></span> </span>1 416 312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>260<span class=\"ls1\"> 638<span class=\"_ _0\"></span> </span>52<span class=\"ls1\"> </span>326<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -206 686 -1 <span class=\"ls98\">416</span> -205 270 -177 579 -<span class=\"ls98\">27</span> 691 Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -<span class=\"ls98\">93</span> 184 0 -<span class=\"ls98\">93</span> 184 -<span class=\"ls98\">73</span> 441 -<span class=\"ls98\">19</span> 743 Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -1 <span class=\"ls98\">038</span> 0 -1 <span class=\"ls98\">038</span> -844 -194 R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>0 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>8 774 4 698 (Charges)/produits <span class=\"_ _0\"></span>financiers -3 <span class=\"ls98\">964</span> 0 -3 <span class=\"ls98\">964</span> -3 <span class=\"ls98\">893</span> -<span class=\"ls98\">71</span> Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence -1 <span class=\"ls98\">253</span> 0 -1 <span class=\"ls98\">253</span> -1 <span class=\"ls98\">253</span> 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts 8 255 0 8 255 3 628 4 627 (Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts -4 <span class=\"ls98\">376</span> 0 -4 <span class=\"ls98\">376</span> -4 <span class=\"ls98\">537</span> 161<span class=\"ls1\"> </span>R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 3 879 0 3 879 -909 4 788 REBITDA 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>0 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>087<span class=\"ls1\"> </span>6 495 Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 222<span class=\"ls1\"> 068<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 220<span class=\"ls1\"> 534</span>172<span class=\"ls1\"> 769<span class=\"_ _0\"></span> </span>47<span class=\"ls1\"> </span>765<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>0 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>134<span class=\"ls1\"> 530<span class=\"_ _0\"></span> </span>6 206 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 362<span class=\"ls1\"> 804<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 361<span class=\"ls1\"> 270</span>307<span class=\"ls1\"> 299<span class=\"_ _0\"></span> </span>53<span class=\"ls1\"> </span>971<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -236 0391 534 -234 505-203 956-<span class=\"ls98\">30</span> 549Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -115 7150 -115 715-<span class=\"ls98\">92</span> 946-<span class=\"ls98\">22</span> 769Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -6 <span class=\"ls98\">088</span>0 -6 <span class=\"ls98\">088</span>-5 <span class=\"ls98\">992</span>-<span class=\"ls98\">96</span>R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 4 962 0 4 962 4 405 557<span class=\"ls1\"> </span>(Charges)/produits <span class=\"_ _0\"></span>financiers -5 <span class=\"ls98\">395</span>0 -5 <span class=\"ls98\">395</span>-5 <span class=\"ls98\">363</span>-<span class=\"ls98\">32</span>Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence 3 0 3 3 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts -4300 -430-955525<span class=\"ls1\"> </span>(Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts 6 487 0 6 487 7 043 -556R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 6 057 0 6 057 6 088 -<span class=\"ls98\">31</span>REBITDA 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>0 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>443<span class=\"ls1\"> </span>3 128 Les information<span class=\"_ _3\"></span>s sectorielles pr\u00e9<span class=\"_ _2\"></span>sent\u00e9es sont nettes des<span class=\"_ _3\"></span> transactions inter<span class=\"_ _3\"></span>soci\u00e9t\u00e9s entre<span class=\"_ _3\"></span> les <span class=\"_ _0\"></span>segment<span class=\"_ _3\"></span>s. Le co\u00fbt des<span class=\"_ _3\"></span> ventes comprend principa<span class=\"_ _3\"></span>lement le co\u00fbt d<span class=\"_ _2\"></span>es mat\u00e9riaux et les co\u00fbt<span class=\"_ _3\"></span>s des avan<span class=\"_ _3\"></span>tages sociaux direc<span class=\"_ _3\"></span>tement li\u00e9s \u00e0 l<span class=\"_ _2\"></span>'<span class=\"_ _0\"></span> la prod<span class=\"_ _3\"></span>uction de l\u2019\u00e9quipement et la<span class=\"_ _3\"></span> prestation de<span class=\"_ _3\"></span>s services. Les char<span class=\"_ _3\"></span>ges d\u2019exploita<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ion<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mprennent \u00e9galemen<span class=\"_ _3\"></span>t principal<span class=\"_ _3\"></span>ement<span class=\"_ _0\"></span> les cha<span class=\"_ _3\"></span>rges li\u00e9es aux avantages<span class=\"_ _3\"></span> sociaux des e<span class=\"_ _3\"></span>mploy\u00e9s. Les sources de re<span class=\"_ _2\"></span>venus significatives sont d\u00e9ta<span class=\"_ _2\"></span>ill\u00e9es ci<span class=\"_ _0\"></span>-dessous<span class=\"_ _3\"></span>, conform\u00e9ment<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>\u00e0 l<span class=\"_ _3\"></span>\u2019analyse des a<span class=\"_ _3\"></span>ctivit\u00e9s pr\u00e9sen<span class=\"_ _3\"></span>t\u00e9e dans le rapport de ges<span class=\"_ _3\"></span>tion Pour l\u2019exerc<span class=\"_ _0\"></span>ice termin\u00e9 le <span class=\"_ _0\"></span>31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2022, <span class=\"_ _0\"></span>le chiffre <span class=\"_ _26\"> </span>d\u2019affaires <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>s\u2019est <span class=\"_ _26\"> </span>\u00e9lev\u00e9 <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>EUR 361,3 <span class=\"_ _0\"></span>millions, <span class=\"_ _0\"></span>soit <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>augment<span class=\"_ _0\"></span>ation <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>15,4% par <span class=\"_ _27\"></span>rap<span class=\"_ _0\"></span>port <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>2021 <span class=\"_ _26\"> </span>(2021:<span class=\"_ _0\"></span>EUR <span class=\"_ _27\"></span>313,<span class=\"_ _0\"></span>0 <span class=\"_ _27\"></span>millions), principalement compos\u00e9 <span class=\"_ _0\"></span>comme suit: \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _27\"></span>reven<span class=\"_ _0\"></span>us <span class=\"_ _1\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>segment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Protonth\u00e9r<span class=\"_ _0\"></span>apie <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t</span>autres <span class=\"_ _52\"> </span>acc\u00e9l\u00e9rat<span class=\"_ _0\"></span>eurs <span class=\"_ _52\"> </span>son<span class=\"_ _0\"></span>t <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _52\"> </span>307,3 millions, <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>augment<span class=\"_ _0\"></span>ation <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>7,90% par <span class=\"_ _5b\"> </span>rapport <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>2021 <span class=\"_ _5b\"> </span>(2021<span class=\"ls9e\">: <span class=\"_ _5b\"> </span></span>EUR <span class=\"_ _5b\"> </span>260,6<span class=\"_ _0\"></span> millions) <span class=\"ls9e\">: </span> \u2212<span class=\"_ _60\"> </span><span class=\"ff36 fcd\">Les <span class=\"ws1a6\">revenus <span class=\"ws1a7\">des <span class=\"ws1a8\">activit\u00e9s <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span></span></span>Protonth\u00e9rapie <span class=\"ws1aa\">s\u2019\u00e9l\u00e8vent <span class=\"ws1ab\">\u00e0 <span class=\"ls1d ws1\">218<span class=\"ls1\">,8<span class=\"ff46\"> </span></span></span></span></span>millions <span class=\"ws1ad\">(2021: <span class=\"ws1ae\">EUR <span class=\"ws1af\">169,9 <span class=\"ws1\">millions),<span class=\"ff46\"> </span></span></span></span></span>repr\u00e9sentant <span class=\"ws1b1\">une <span class=\"ws1b2\">augmentation <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span>28<span class=\"ff47\">,</span>7%<span class=\"ls1 ws1b3\"> <span class=\"ws1b4\">largement <span class=\"ws1b5\">expliqu\u00e9e <span class=\"ws1b6\">gr\u00e2ce <span class=\"ws1\">aux<span class=\"ff46\"> </span></span></span></span></span></span>avancements <span class=\"ws50\">significatifs <span class=\"ws14a\">r\u00e9alis\u00e9s <span class=\"ws1\">dans<span class=\"ff46\"> </span></span></span></span>les <span class=\"ws1b9\">projets <span class=\"ws1ba\">notammement <span class=\"ws1bb\">ceux <span class=\"ws1\">qui<span class=\"ff46\"> </span></span></span></span></span>avaient <span class=\"ws1bd\">\u00e9t\u00e9 <span class=\"ws1be\">ralentis <span class=\"ws1bf\">en <span class=\"ws1c0\">raison <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span></span></span>l\u2019environnement <span class=\"ws1c2\">macro\u00e9conomique <span class=\"ws1\">et<span class=\"ff46\"> </span></span></span>de <span class=\"ws1\">la pand\u00e9mie;</span>\u2212<span class=\"_ _60\"> </span><span class=\"ff36 fcd\">Les <span class=\"ws1c5\">revenus <span class=\"ws1c6\">des <span class=\"ws1c7\">activit\u00e9s <span class=\"ws1\">autres<span class=\"ff46\"> </span></span></span></span></span></span>acc\u00e9l\u00e9rateurs <span class=\"ws70\">s\u2019\u00e9l\u00e8vent <span class=\"ws1c9\">\u00e0 <span class=\"ls1d ws1\">88</span><span class=\"ws1ca\">,5 <span class=\"ws1\">millions<span class=\"ff46\"> </span></span></span></span></span>(2021: <span class=\"ws1cc\">EUR <span class=\"ws1cd\">90,7 <span class=\"ws1ce\">millions), <span class=\"ws1cf\">en <span class=\"ws1\">l\u00e9g\u00e8re<span class=\"ff46\"> </span></span></span></span></span></span>baisse de 2<span class=\"ff47\">,</span>4%;\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _1\"></span>revenus <span class=\"_ _0\"></span>du <span class=\"_ _1\"></span>segment <span class=\"_ _1\"></span>Dosim\u00e9trie <span class=\"_ _1\"></span><span class=\"lsa0\">d\u2019</span>EUR</span>54,0<span class=\"ls1\"> <span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>llions, <span class=\"_ _1\"></span>soit <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>l\u00e9g\u00e8re <span class=\"_ _27\"></span>diminution <span class=\"_ _1\"></span>de</span>3,1%<span class=\"ls1\"> <span class=\"_ _48\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _55\"> </span>2021 <span class=\"_ _48\"> </span>(</span>2021<span class=\"ls1\">:EUR <span class=\"_ _48\"> </span>52,<span class=\"_ _0\"></span>3</span>millions) <span class=\"_ _50\"> </span>car <span class=\"_ _50\"> </span>les <span class=\"_ _5b\"> </span>performances <span class=\"_ _5b\"> </span>de <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>etteann\u00e9e-l\u00e0 \u00e9taient ex<span class=\"_ _0\"></span>ceptionnelles<span class=\"ls9e\">.</span>Pour <span class=\"_ _3\"></span>l\u2019exercice <span class=\"_ _3\"></span>termin\u00e9 <span class=\"ls96\">au</span> <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>d\u00e9cembre <span class=\"_ _3\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>la marge brute<span class=\"_ _0\"></span> du Groupe <span class=\"_ _0\"></span>(35,1%) <span class=\"_ _0\"></span>s\u2019est am\u00e9lior\u00e9e par <span class=\"_ _d\"> </span>ra<span class=\"_ _0\"></span>pport <span class=\"_ _d\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>20<span class=\"_ _0\"></span>21 <span class=\"_ _d\"> </span>(<span class=\"ls96\">34,4%</span>)<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>malgr\u00e9<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>l<span class=\"lsa0\">a </span>reconnaissance <span class=\"_ _d\"> </span>du <span class=\"_ _4f\"> </span>sub<span class=\"_ _0\"></span>side <span class=\"_ _4f\"> </span>prov<span class=\"_ _0\"></span>enant <span class=\"_ _4f\"> </span>du<span class=\"_ _0\"></span> Paycheck <span class=\"_ _6d\"> </span>Protection <span class=\"_ _6d\"> </span>Pro<span class=\"_ _0\"></span>gram <span class=\"_ _5\"> </span>aux <span class=\"_ _4e\"> </span>\u00c9tats<span class=\"_ _0\"></span>-Unis pour <span class=\"_ _26\"> </span><span class=\"ls97\">EU<span class=\"lsc0\">R <span class=\"_ _26\"> </span></span></span>4,4 <span class=\"_ _26\"> </span>millions <span class=\"_ _26\"> </span>en <span class=\"_ _47\"> </span>2021. <span class=\"_ _26\"> </span> <span class=\"_ _26\"> </span>La <span class=\"_ _26\"></span>marge <span class=\"_ _26\"> </span><span class=\"ls96\">de </span>l\u2019exercice <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cours <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>\u00e9galement <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>touch\u00e9 <span class=\"_ _1\"></span>par la <span class=\"_ _1\"></span>faillite <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>Ru<span class=\"_ _0\"></span>therford, <span class=\"_ _1\"></span>tel <span class=\"_ _27\"></span>que <span class=\"_ _1\"></span>d\u00e9cr<span class=\"_ _0\"></span>it <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>note<span class=\"_ _0\"></span> 3.4<span class=\"ls1\">. </span>Pour <span class=\"_ _26\"></span>l\u2019exercice <span class=\"_ _27\"></span>ter<span class=\"_ _0\"></span>min\u00e9 <span class=\"_ _26\"></span><span class=\"lsa0\">au</span> <span class=\"_ _27\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, </span>les <span class=\"_ _55\"> </span>charges <span class=\"_\"> </span>d\u2019exploitation <span class=\"_\"> </span>du <span class=\"_ _55\"> </span>Groupe <span class=\"_ _55\"> </span>se <span class=\"_\"> </span>sont \u00e9lev\u00e9es \u00e0 <span class=\"_ _0\"></span>EUR 115,<span class=\"_ _0\"></span>7 millions, <span class=\"_ _0\"></span>repr\u00e9sentant une augmentation <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>24,2% <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>rapport <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>2021 (<span class=\"ls96\">2021</span>:EUR <span class=\"_ _7\"> </span><span class=\"lsa0\">93<span class=\"ls9e\">,2</span></span> <span class=\"_ _7\"> </span>millions). <span class=\"_ _7\"> </span> <span class=\"_ _7\"> </span>Ces <span class=\"_ _7\"> </span>d\u00e9penses comprennent <span class=\"_ _57\"> </span>les <span class=\"_ _d\"> </span>frais <span class=\"_ _57\"> </span>g\u00e9n\u00e9raux <span class=\"_ _57\"> </span>et <span class=\"_ _57\"> </span>frais administratifs <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>EUR <span class=\"_ _47\"> </span>49,1 <span class=\"_ _26\"> </span>millions, <span class=\"_ _47\"> </span>les <span class=\"_ _26\"></span>frais de <span class=\"_ _2\"></span>ve<span class=\"_ _0\"></span>nte <span class=\"_ _2\"></span>et de <span class=\"_ _2\"></span>marketing pour <span class=\"_ _3\"></span>EUR 24,8 <span class=\"_ _3\"></span>millions et <span class=\"_\"> </span>recherche <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>d\u00e9ve<span class=\"_ _0\"></span>loppement <span class=\"_\"> </span>net <span class=\"_\"> </span>de <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9dit recherche <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _51\"> </span>41,8 <span class=\"_ _49\"> </span>millions<span class=\"_ _0\"></span>. <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>Mal<span class=\"_ _0\"></span>gr\u00e9 <span class=\"_ _4\"> </span>u<span class=\"_ _0\"></span>n contr\u00f4le <span class=\"_ _5a\"> </span>efficace <span class=\"_ _5a\"> </span>des <span class=\"_ _5a\"> </span>frais <span class=\"_ _5a\"> </span>g\u00e9n\u00e9ra<span class=\"_ _0\"></span>ux, <span class=\"_ _46\"> </span>des<span class=\"_ _0\"></span> d\u00e9penses prudentes et <span class=\"_ _2\"></span>des mesures de<span class=\"_ _3\"></span> contr\u00f4le des <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _1\"></span>d'IBA<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>l\u2019augment<span class=\"_ _0\"></span>ation <span class=\"_ _1\"></span><span class=\"ls96\">des</span> <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _1\"></span>peu<span class=\"_ _0\"></span>t \u00eatre observ\u00e9e sur les trois types de d\u00e9pens<span class=\"_ _0\"></span>es et refl\u00e8te les conditio<span class=\"_ _0\"></span>ns de l\u2019environnement <span class=\"_ _0\"></span>macro-\u00e9conomique <span class=\"_ _57\"> </span>g\u00e9n\u00e9ral, <span class=\"_ _57\"> </span>mais <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>lle <span class=\"_ _57\"> </span>d\u00e9montre \u00e9galement <span class=\"_ _d\"> </span>les <span class=\"_ _4f\"> </span>efforts <span class=\"_ _d\"> </span>strat\u00e9giques <span class=\"_ _d\"> </span>qu\u2019IBA d\u00e9ploie <span class=\"_ _6d\"> </span>sur <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>deux <span class=\"_ _4e\"> </span>seg<span class=\"_ _0\"></span>ments <span class=\"_ _6d\"> </span>d\u2019exploitatio<span class=\"_ _0\"></span>n pour <span class=\"_ _4\"> </span>main<span class=\"_ _0\"></span>tenir <span class=\"_ _4\"> </span>son <span class=\"_ _51\"> </span>leade<span class=\"_ _0\"></span>rship <span class=\"_ _4\"> </span>technologique dans tous les secteurs<span class=\"_ _0\"></span> d\u2019activit\u00e9.  Pour <span class=\"_ _26\"></span>l\u2019exercice <span class=\"_ _27\"></span>ter<span class=\"_ _0\"></span>min\u00e9 <span class=\"_ _26\"></span><span class=\"lsa0\">au</span> <span class=\"_ _27\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, </span>l\u2019autre <span class=\"_ _0\"></span>r\u00e9su<span class=\"_ _0\"></span>ltat <span class=\"_ _0\"></span>d\u2019exploitati<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>(perte) <span class=\"_ _1\"></span>\u00e9tait <span class=\"_ _1\"></span><span class=\"lsa0\">d\u2019<span class=\"_ _3\"></span><span class=\"ls1\">EUR </span></span>-<span class=\"ls96\">6,1</span> <span class=\"_ _46\"> </span>mi<span class=\"_ _0\"></span>llions <span class=\"_ _46\"> </span>(<span class=\"ls96\">2021</span>: <span class=\"_ _5a\"> </span>EU<span class=\"_ _0\"></span>R <span class=\"_ _46\"> </span>-<span class=\"ls96\">1,0</span> <span class=\"_ _5a\"> </span>million) <span class=\"_ _5a\"> </span>etcomprend <span class=\"_ _61\"> </span>principalement <span class=\"_ _61\"> </span><span class=\"ls96\">des<span class=\"_ _0\"></span></span> <span class=\"_ _60\"> </span>cr\u00e9ances irrecouvrables, <span class=\"_ _27\"></span>nett<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>des <span class=\"_ _26\"></span>inventaires <span class=\"_ _27\"></span>r\u00e9cup\u00e9r\u00e9s<span class=\"_ _0\"></span> de <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>faillite <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>Rutherford<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>(telle <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>d\u00e9crit <span class=\"_ _47\"> </span>en note <span class=\"_ _2\"></span>3.4) pour <span class=\"_ _2\"></span>EUR 2,5 <span class=\"_ _2\"></span>millions.  <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>L\u2019autr<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>r\u00e9sultat op\u00e9rationnel <span class=\"_ _59\"> </span>a <span class=\"_ _69\"> </span>\u00e9galement <span class=\"_ _69\"> </span>\u00e9t\u00e9 <span class=\"_ _59\"> </span>im<span class=\"_ _0\"></span>pact\u00e9 n\u00e9gativement <span class=\"_ _49\"> </span>par <span class=\"_ _49\"> </span>un <span class=\"_ _49\"> </span>co<span class=\"_ _0\"></span>\u00fbt <span class=\"_ _51\"> </span>excepti<span class=\"_ _0\"></span>onnel <span class=\"_ _51\"> </span>des<span class=\"_ _0\"></span> services <span class=\"_ _26\"> </span>pass\u00e9s <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>plan <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>retraite <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _27\"></span>1,9<span class=\"_ _0\"></span> million <span class=\"_ _69\"> </span>(r\u00e9sult<span class=\"_ _0\"></span>ant <span class=\"_ _59\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _69\"> </span>changement <span class=\"_ _5d\"> </span>de compagnie <span class=\"_ _26\"> </span>d\u2019assura<span class=\"_ _0\"></span>nce <span class=\"_ _26\"> </span>groupe)<span class=\"ls9c\">, <span class=\"_ _26\"> </span></span>par <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>co\u00fbts<span class=\"_ _0\"></span> encourus <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>plan <span class=\"_ _2\"></span>d\u2019options <span class=\"_ _2\"></span>d\u2019achat <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>\u2019actions pour <span class=\"_ _0\"></span>EUR <span class=\"_ _1\"></span>0,9 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illion <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>par <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>contribution <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ur le <span class=\"_ _0\"></span>d\u00e9mant\u00e8lement <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>Cyc<span class=\"_ _0\"></span>lone <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>utilis\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>des fins <span class=\"_ _2\"></span>de recherche <span class=\"_ _2\"></span>pour EUR <span class=\"_ _2\"></span>0,6 million. <span class=\"_ _2\"></span> <span class=\"_ _3\"></span>La <span class=\"_ _2\"></span>pert<span class=\"_ _0\"></span>e comptabilis\u00e9e <span class=\"_\"> </span>en <span class=\"_ _6d\"> </span>2021<span class=\"lsd6\">  </span>repr\u00e9sente <span class=\"_ _6d\"> </span>les <span class=\"_\"> </span>co\u00fbts engag\u00e9s <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>le <span class=\"_ _7\"> </span>r\u00e9<span class=\"_ _0\"></span>gime <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>\u2019options <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>\u2019achat d\u2019actions. Le <span class=\"_ _48\"> </span>REBIT <span class=\"_ _55\"> </span>des <span class=\"_ _48\"> </span>deux <span class=\"_ _48\"> </span>sect<span class=\"_ _0\"></span>eurs <span class=\"_ _48\"> </span>a <span class=\"_ _48\"> </span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _47\"> </span>fort<span class=\"_ _0\"></span>ement impact\u00e9 par l'environnement inflationniste \u00e9lev\u00e9, ainsi <span class=\"_ _7\"> </span>qu\u2019\u00e0 <span class=\"_ _7\"> </span>l'investisseme<span class=\"_ _0\"></span>nt <span class=\"_ _52\"> </span>accr<span class=\"_ _0\"></span>u <span class=\"_ _52\"> </span>en <span class=\"_ _7\"> </span>R&amp;D, l'infrastructure, <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>technologies <span class=\"_ _47\"> </span>num\u00e9riques <span class=\"_ _47\"> </span>et la <span class=\"_ _26\"></span>durabilit\u00e9 <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>maintenir<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>l'offre <span class=\"_ _47\"> </span>de <span class=\"_ _27\"></span>p<span class=\"_ _0\"></span>ointe <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e IBA et investir dans sa cr<span class=\"_ _0\"></span>oissance future.<span class=\"_ _0\"></span> Pour l\u2019exerc<span class=\"_ _0\"></span>ice cl\u00f4tur\u00e9 <span class=\"ls96\">au</span> <span class=\"_ _0\"></span>31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2022, <span class=\"_ _0\"></span>le r\u00e9sultat <span class=\"_ _26\"></span>financier <span class=\"_ _27\"></span>(<span class=\"_ _0\"></span>charges) <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>\u2019\u00e9l\u00e8ve <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>EUR <span class=\"_ _26\"> </span>-<span class=\"_ _0\"></span>5,4 millions <span class=\"_ _55\"> </span>(2021:<span class=\"_ _0\"></span>EUR <span class=\"_ _55\"> </span>-4,0 <span class=\"_\"> </span>millions <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>charges), principalement compos\u00e9 <span class=\"_ _0\"></span>comme suit : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">les <span class=\"_ _3\"></span>int\u00e9r\u00eats pay\u00e9s <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>les dettes <span class=\"_ _3\"></span>et <span class=\"_ _3\"></span>les dettes </span></span>locatives <span class=\"_ _2\"></span>pou<span class=\"ls9b\">r <span class=\"_ _2\"></span><span class=\"ls1\">EUR <span class=\"_ _2\"></span>-1,9 <span class=\"_ _2\"></span>million <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>v<span class=\"_ _0\"></span>ariation </span></span>nette <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>juste v<span class=\"_ _0\"></span>aleur des <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>d\u00e9riv\u00e9s pour EUR -6,6 m<span class=\"_ _0\"></span>illions, \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Partiellement <span class=\"_\"> </span>compens\u00e9e <span class=\"_ _55\"> </span>par <span class=\"_ _55\"> </span>un <span class=\"_ _55\"> </span>gain <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>t </span></span>provenant <span class=\"_ _58\"> </span>d\u2019un <span class=\"_ _5b\"> </span>accord <span class=\"_ _58\"> </span>av<span class=\"_ _0\"></span>ec <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>ancien partenaire en Italie (EUR 0,9 million), par un<span class=\"_ _0\"></span> gain <span class=\"_ _48\"> </span>unique <span class=\"_ _48\"> </span>sur <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>ren\u00e9goc<span class=\"_ _0\"></span>iation <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>taux d\u2019int\u00e9r\u00eat <span class=\"_ _4\"> </span>avec <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>principaux <span class=\"_ _4\"> </span>pr\u00eateurs <span class=\"_ _4\"> </span>du Groupe <span class=\"_ _2\"></span>(v<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>note 0) <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>UR <span class=\"_ _2\"></span>0,6 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>on, <span class=\"_ _3\"></span>et par <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>revenus <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>comptes ba<span class=\"ls1\">ncaires <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>par <span class=\"_ _51\"> </span>rapport <span class=\"_ _4\"> </span>aux <span class=\"_ _51\"> </span>projets <span class=\"_ _4\"> </span>de </span>protonth\u00e9rapie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>,3 million <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> segment <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>prot<span class=\"_ _0\"></span>onth\u00e9rapie <span class=\"_ _50\"> </span>et <span class=\"_ _49\"> </span>autres<span class=\"_ _0\"></span> acc\u00e9l\u00e9rateurs<span class=\"_ _0\"></span>. Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre 2<span class=\"_ _0\"></span>022<span class=\"ls9e\">, <span class=\"_ _0\"></span></span>il <span class=\"_ _0\"></span>n'y <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pas de <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _0\"></span>li\u00e9s aux entit\u00e9s m<span class=\"_ _0\"></span>ises en \u00e9quivale<span class=\"_ _0\"></span>nce.  <span class=\"_ _0\"></span>Il y avait tr\u00e8s peu <span class=\"_ _0\"></span>d\u2019activit\u00e9s <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>nouvelle <span class=\"_ _0\"></span>entit\u00e9 <span class=\"_ _0\"></span>(PanT<span class=\"_ _0\"></span>era SA/<span class=\"ls1\">NV) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Cyclhad <span class=\"_ _0\"></span>SAS<span class=\"_ _0\"></span> </span>et <span class=\"_\"> </span>Normandy <span class=\"_\"> </span>H<span class=\"_ _0\"></span>adrontherapy <span class=\"_\"> </span>SAS <span class=\"_\"> </span>a <span class=\"_\"> </span>d\u00e9j\u00e0 <span class=\"_\"> </span>\u00e9<span class=\"_ _0\"></span>t\u00e9 r\u00e9duite <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>z\u00e9ro<span class=\"_ _0\"></span>. <span class=\"_\"> </span> <span class=\"_\"> </span>IBA <span class=\"_\"> </span>ne <span class=\"_\"> </span>c<span class=\"_ _0\"></span>omptabilise <span class=\"_\"> </span>pas <span class=\"_\"> </span>sa quote-part <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>perte <span class=\"_ _48\"> </span>dans <span class=\"_ _47\"> </span>ces <span class=\"_ _47\"> </span>derni\u00e8res <span class=\"_ _47\"> </span>au<span class=\"_ _0\"></span>-del\u00e0 <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"></span>valeur <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>son <span class=\"_ _26\"></span>investissement <span class=\"_ _26\"> </span>car <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> Groupe <span class=\"_ _55\"> </span>n\u2019a <span class=\"_ _55\"> </span>aucun <span class=\"_ _55\"> </span>engagement <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _48\"> </span>p<span class=\"_ _0\"></span>articiper <span class=\"_ _48\"> </span>\u00e0 une \u00e9ventuelle augmen<span class=\"_ _0\"></span>tation de capital future<span class=\"_ _0\"></span><span class=\"ls9e\">. </span> Au <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _27\"></span>2022<span class=\"_ _0\"></span><span class=\"ls9e\">, <span class=\"_ _1\"></span></span>le <span class=\"_ _27\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _1\"></span>comptabi<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>se une <span class=\"_ _6d\"> </span><span class=\"ls1\">recett<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>fiscale <span class=\"_ _6d\"> </span>d\u2019un <span class=\"_ _4e\"> </span>montant <span class=\"_ _4e\"> </span>d\u2019EUR <span class=\"_ _4e\"> </span>-</span>6,5<span class=\"_ _0\"></span><span class=\"ls1\"> </span>millions <span class=\"_ _7\"> </span>repr\u00e9sentant <span class=\"_ _46\"> </span>1508,6% <span class=\"_ _7\"> </span>du <span class=\"_ _7\"> </span>b\u00e9n\u00e9fice<span class=\"_ _0\"></span> avant imp\u00f4t. <span class=\"_ _0\"></span>Dans <span class=\"_ _0\"></span>le segment <span class=\"_ _0\"></span>Protonth\u00e9rapie et Autres <span class=\"_ _47\"> </span>Acc\u00e9l\u00e9rateurs<span class=\"_ _0\"></span>, <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge <span class=\"_ _47\"> </span>fiscal<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>r\u00e9su<span class=\"_ _0\"></span>lte de l\u2019\u00e9tat d\u2019avance<span class=\"_ _0\"></span>ment des projets d\u2019inst<span class=\"_ _0\"></span>allation, de <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _4e\"> </span>reconna<span class=\"_ _0\"></span>issance <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _4e\"> </span>revenus<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>et <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la marge <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>orrespondantes <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>certains <span class=\"_ _2\"></span>pay<span class=\"_ _0\"></span>s <span class=\"_ _2c\"></span>o\u00f9 <span class=\"_ _2\"></span>le taux <span class=\"_ _6d\"> </span>d\u2019imposition <span class=\"_ _6d\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_\"> </span>relat<span class=\"_ _0\"></span>ivement <span class=\"_\"> </span>\u00e9<span class=\"_ _0\"></span>lev\u00e9. <span class=\"_\"> </span> <span class=\"_ _4e\"> </span>La recette <span class=\"_ _7\"> </span>fiscale <span class=\"_ _7\"> </span>vient<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>la <span class=\"_ _7\"> </span>reconna<span class=\"_ _0\"></span>issance d\u2019actifs <span class=\"_ _27\"></span>d\u2019imp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les <span class=\"_ _27\"></span>pertes <span class=\"_ _27\"></span>fiscales reportables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Belgique <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR 10,<span class=\"_ _0\"></span>9 mil<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ons suite <span class=\"_ _27\"></span>aux <span class=\"_ _26\"> </span>pr\u00e9visions <span class=\"_ _26\"> </span>operationnelles <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>gro<span class=\"_ _0\"></span>upe positives.4.1.2 <span class=\"_ _23\"> </span>Situation financi\u00e8re<span class=\"_ _3\"></span> (EUR 000) Protonth\u00e9rapie <span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 et Autres Acc\u00e9l\u00e9ra<span class=\"_ _0\"></span>teurs  Dosim\u00e9trie<span class=\"_ _0\"></span> Groupe Actifs non courants<span class=\"_ _0\"></span> 103<span class=\"ls1\"> 765<span class=\"_ _0\"></span> </span>15<span class=\"ls1\"> </span>103<span class=\"ls1\"> </span>118<span class=\"ls1\"> 868<span class=\"_ _0\"></span> </span>Actifs courants<span class=\"_ _0\"></span> 408<span class=\"ls1\"> 474<span class=\"_ _0\"></span> </span>18<span class=\"ls1\"> </span>689<span class=\"ls1\"> </span>427<span class=\"ls1\"> 163<span class=\"_ _0\"></span> </span>Actifs sectoriels<span class=\"_ _0\"></span> 512<span class=\"ls1\"> 239<span class=\"_ _0\"></span> </span>33<span class=\"ls1\"> </span>792<span class=\"ls1\"> </span>546<span class=\"ls1\"> 031<span class=\"_ _0\"></span> </span>Participations dans l<span class=\"_ _0\"></span>es soci\u00e9t\u00e9s mises <span class=\"_ _0\"></span>en \u00e9quivalence 20<span class=\"ls1\"> </span>                                    <span class=\"_ _0\"></span>-    20<span class=\"ls1\"> </span>TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 512<span class=\"ls1\"> 259<span class=\"_ _0\"></span> </span>33<span class=\"ls1\"> </span>792<span class=\"ls1\"> </span>546<span class=\"ls1\"> 051<span class=\"_ _0\"></span> </span>Passifs non courant<span class=\"_ _0\"></span>s 69<span class=\"ls1\"> </span>209<span class=\"ls1\"> </span>2 383 71<span class=\"ls1\"> </span>592<span class=\"ls1\"> </span>Passifs courants<span class=\"_ _0\"></span> 337<span class=\"ls1\"> 887<span class=\"_ _0\"></span> </span>10<span class=\"ls1\"> </span>676<span class=\"ls1\"> </span>348<span class=\"ls1\"> 563<span class=\"_ _0\"></span> </span>Passifs sectoriels<span class=\"_ _0\"></span> 407<span class=\"ls1\"> 096<span class=\"_ _0\"></span> </span>13<span class=\"ls1\"> </span>059<span class=\"ls1\"> </span>420<span class=\"ls1\"> 155<span class=\"_ _0\"></span> </span>TOTAL DU PASSI<span class=\"_ _0\"></span>F 407<span class=\"ls1\"> 096<span class=\"_ _0\"></span> </span>13<span class=\"ls1\"> </span>059<span class=\"ls1\"> </span>420<span class=\"ls1\"> 155<span class=\"_ _0\"></span> </span>Autres informatio<span class=\"_ _0\"></span>ns sectorielles<span class=\"_ _0\"></span> D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements \u2013 Immobilisatio<span class=\"_ _0\"></span>ns incorporelles et co<span class=\"_ _0\"></span>rporelles 4 105 924<span class=\"ls1\"> </span>5 029 D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements \u2013 droits d\u2019utilisati<span class=\"_ _0\"></span>on d\u2019actifs 4 958 229<span class=\"ls1\"> </span>5 187 Amortissements sur<span class=\"_ _0\"></span> immobilisations corporell<span class=\"_ _0\"></span>es 6 830 1 540 8 370 Amortissements et <span class=\"_ _0\"></span>r\u00e9ductions de valeur sur im<span class=\"_ _0\"></span>mobilisations incorporelles et g<span class=\"_ _0\"></span>oodwill 1 277 246<span class=\"ls1\"> </span>1 523 D\u00e9penses de pers<span class=\"_ _0\"></span>onnels 131<span class=\"ls1\"> 290<span class=\"_ _0\"></span> </span>16<span class=\"ls1\"> </span>898<span class=\"ls1\"> </span>148<span class=\"ls1\"> 187<span class=\"_ _0\"></span> </span>Charges/(produits) <span class=\"_ _0\"></span>non d\u00e9caiss\u00e9s -4 <span class=\"ls98\">830</span> -938 -5 <span class=\"ls98\">769</span> Effectif \u00e0 la fin d<span class=\"_ _0\"></span>e l\u2019ann\u00e9e (ETP) 1 338 228<span class=\"ls1\"> </span>1 567 (EUR 000) Protonth\u00e9rapie <span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 et Autres Acc\u00e9l\u00e9ra<span class=\"_ _0\"></span>teurs  Dosim\u00e9trie<span class=\"_ _0\"></span> Groupe Actifs non courants<span class=\"_ _0\"></span> 99<span class=\"ls1\"> </span>932<span class=\"ls1\"> </span>23<span class=\"ls1\"> </span>218<span class=\"ls1\"> </span>123<span class=\"ls1\"> 150<span class=\"_ _0\"></span> </span>Actifs courants<span class=\"_ _0\"></span> 478<span class=\"ls1\"> 157<span class=\"_ _0\"></span> </span>22<span class=\"ls1\"> </span>319<span class=\"ls1\"> </span>500<span class=\"ls1\"> 476<span class=\"_ _0\"></span> </span>Actifs sectoriels<span class=\"_ _0\"></span> 578<span class=\"ls1\"> 089<span class=\"_ _0\"></span> </span>45<span class=\"ls1\"> </span>537<span class=\"ls1\"> </span>623<span class=\"ls1\"> 626<span class=\"_ _0\"></span> </span>Participations dans l<span class=\"_ _0\"></span>es soci\u00e9t\u00e9s mises en <span class=\"_ _0\"></span>\u00e9quivalence 273<span class=\"ls1\"> </span>                                    <span class=\"_ _0\"></span>-    273<span class=\"ls1\"> </span>TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 578<span class=\"ls1\"> 362<span class=\"_ _0\"></span> </span>45<span class=\"ls1\"> </span>537<span class=\"ls1\"> </span>623<span class=\"ls1\"> 899<span class=\"_ _0\"></span> </span>Passifs non courant<span class=\"_ _0\"></span>s 43<span class=\"ls1\"> </span>541<span class=\"ls1\"> </span>3 235 46<span class=\"ls1\"> </span>776<span class=\"ls1\"> </span>Passifs courants<span class=\"_ _0\"></span> 449<span class=\"ls1\"> 700<span class=\"_ _0\"></span> </span>11<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>461<span class=\"ls1\"> 172<span class=\"_ _0\"></span> </span>Passifs sectoriels<span class=\"_ _0\"></span> 493<span class=\"ls1\"> 241<span class=\"_ _0\"></span> </span>14<span class=\"ls1\"> </span>707<span class=\"ls1\"> </span>507<span class=\"ls1\"> 948<span class=\"_ _0\"></span> </span>TOTAL DU PASSI<span class=\"_ _0\"></span>F 493<span class=\"ls1\"> 241<span class=\"_ _0\"></span> </span>14<span class=\"ls1\"> </span>707<span class=\"ls1\"> </span>507<span class=\"ls1\"> 948<span class=\"_ _0\"></span> </span>Autres informatio<span class=\"_ _0\"></span>ns sectorielles<span class=\"_ _0\"></span> D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements \u2013 Immobilisatio<span class=\"_ _0\"></span>ns incorporelles et co<span class=\"_ _0\"></span>rporelles 6 286 1 043 7 329 D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements \u2013 droits d\u2019utilisati<span class=\"_ _0\"></span>on d\u2019actifs 2 004 1 297 3 301 Amortissements sur<span class=\"_ _0\"></span> immobilisations corporell<span class=\"_ _0\"></span>es et droits d\u2019utilisation d\u2019actifs<span class=\"_ _0\"></span> 7 103 1 886 8 989 Amortissements et <span class=\"_ _0\"></span>r\u00e9ductions de valeur sur im<span class=\"_ _0\"></span>mobilisations incorporelles et g<span class=\"_ _0\"></span>oodwill 1 135 587<span class=\"ls1\"> </span>1 722 D\u00e9penses de pers<span class=\"_ _0\"></span>onnels 154<span class=\"ls1\"> 788<span class=\"_ _0\"></span> </span>18<span class=\"ls1\"> </span>294<span class=\"ls1\"> </span>173<span class=\"ls1\"> 082<span class=\"_ _0\"></span> </span>Charges/(produits) <span class=\"_ _0\"></span>non d\u00e9caiss\u00e9s -<span class=\"ls98\">16</span> 759 237<span class=\"ls1\"> </span>-<span class=\"ls98\">16</span> 522 Effectif \u00e0 la fin d<span class=\"_ _0\"></span>e l\u2019ann\u00e9e (ETP) 1 512 252<span class=\"ls1\"> </span>1 764 * L<span class=\"lsb1\">es</span> positions bilanta<span class=\"_ _3\"></span>ires inter-soci\u00e9t\u00e9<span class=\"_ _3\"></span>s ne sont pas pr\u00e9sen<span class=\"_ _2\"></span>t\u00e9es dans les actifs et passif<span class=\"ls67\">s </span>de<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> sec<span class=\"_ _3\"></span>teurs d\u2019activit\u00e9<span class=\"_ _3\"></span>s. 4.2. <span class=\"_ _8d\"> </span>INFORMATIONS \u00c0 L\u2019\u00c9CHELLE DE L\u2019ENTIT\u00c9  Le <span class=\"_ _3\"></span>Groupe est pr\u00e9sent <span class=\"_ _3\"></span>dans trois <span class=\"_ _2\"></span>gra<span class=\"_ _0\"></span>ndes <span class=\"_ _3\"></span>zones g\u00e9ographiques : la Belgi<span class=\"_ _0\"></span>que, les \u00c9tats-Unis et le reste du <span class=\"_ _2\"></span>mond<span class=\"_ _0\"></span>e. <span class=\"_ _3\"></span>Les chiffres de<span class=\"_ _3\"></span> vente pr\u00e9sent\u00e9s ci<span class=\"ls1\">-apr\u00e8s <span class=\"_ _3\"></span>se <span class=\"ls96\">bas</span>ent sur la <span class=\"_ _2\"></span>loc<span class=\"_ _0\"></span>ali<span class=\"_ _3\"></span>sation des clients<span class=\"ls9c\">, </span></span>alors q<span class=\"_ _0\"></span>ue les <span class=\"_ _0\"></span>\u00e9l\u00e9ments<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>situation fi<span class=\"_ _0\"></span>nanci\u00e8re sectoriel reposent sur l<span class=\"_ _0\"></span>a localisation des actifs.(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Belgique USA Reste du monde<span class=\"_ _0\"></span> Groupe Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences et presta<span class=\"_ _0\"></span>tions de services*<span class=\"_ _0\"></span> 5 668 81<span class=\"ls1\"> </span>991<span class=\"ls1\"> </span>225<span class=\"ls1\"> 305<span class=\"_ _0\"></span> </span>312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>Actifs non courants<span class=\"_ _0\"></span> 80<span class=\"ls1\"> </span>651<span class=\"_ _0\"></span><span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>623<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>594<span class=\"ls1\"> </span>118<span class=\"ls1\"> 868<span class=\"_ _0\"></span> </span>Actifs courants<span class=\"_ _0\"></span> 333<span class=\"ls1\"> 742<span class=\"_ _0\"></span> </span>22<span class=\"ls1\"> </span>764<span class=\"ls1\"> </span>70<span class=\"ls1\"> </span>657<span class=\"ls1\"> </span>427<span class=\"ls1\"> 163<span class=\"_ _0\"></span> </span>Actifs sectoriels<span class=\"_ _0\"></span> 414<span class=\"ls1\"> 393<span class=\"_ _0\"></span> </span>33<span class=\"ls1\"> </span>387<span class=\"ls1\"> </span>98<span class=\"ls1\"> </span>251<span class=\"ls1\"> </span>546<span class=\"ls1\"> 031<span class=\"_ _0\"></span> </span>Participations dans l<span class=\"_ _0\"></span>es soci\u00e9t\u00e9s mises en <span class=\"_ _0\"></span>\u00e9quivalence 20<span class=\"ls1\"> </span>0 0 20<span class=\"ls1\"> </span>TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 414<span class=\"ls1\"> 413<span class=\"_ _0\"></span> </span>33<span class=\"ls1\"> </span>387<span class=\"ls1\"> </span>98<span class=\"ls1\"> </span>251<span class=\"ls1\"> </span>546<span class=\"ls1\"> 051<span class=\"_ _0\"></span> </span>D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements (immobilisatio<span class=\"_ _0\"></span>ns incorporelles et corporell<span class=\"_ _0\"></span>es) 3 681 201<span class=\"ls1\"> </span>1 147 5 029 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Belgique USA Reste du monde<span class=\"_ _0\"></span> Groupe Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences et presta<span class=\"_ _0\"></span>tions de services*<span class=\"_ _0\"></span> 4 252 127<span class=\"ls1\"> 716<span class=\"_ _0\"></span> </span>229<span class=\"ls1\"> 303<span class=\"_ _0\"></span> </span>361<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>Actifs non courants<span class=\"_ _0\"></span> 85<span class=\"ls1\"> </span>977<span class=\"_ _0\"></span><span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>25<span class=\"ls1\"> </span>912<span class=\"ls1\"> </span>123<span class=\"ls1\"> 150<span class=\"_ _0\"></span> </span>Actifs courants<span class=\"_ _0\"></span> 346<span class=\"ls1\"> 034<span class=\"_ _0\"></span> </span>35<span class=\"ls1\"> </span>382<span class=\"ls1\"> </span>119<span class=\"ls1\"> 060<span class=\"_ _0\"></span> </span>500<span class=\"ls1\"> 476<span class=\"_ _0\"></span> </span>Actifs sectoriels<span class=\"_ _0\"></span> 432<span class=\"ls1\"> 010<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>644<span class=\"ls1\"> </span>144<span class=\"ls1\"> 972<span class=\"_ _0\"></span> </span>623<span class=\"ls1\"> 626<span class=\"_ _0\"></span> </span>Participations dans l<span class=\"_ _0\"></span>es soci\u00e9t\u00e9s mises en <span class=\"_ _0\"></span>\u00e9quivalence 273<span class=\"ls1\"> </span>273<span class=\"ls1\"> </span>TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 432<span class=\"ls1\"> 283<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>644<span class=\"ls1\"> </span>144<span class=\"ls1\"> 972<span class=\"_ _0\"></span> </span>623<span class=\"ls1\"> 899<span class=\"_ _0\"></span> </span>D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements (immobilisatio<span class=\"_ _0\"></span>ns incorporelles et co<span class=\"_ _0\"></span>rporelles) 5 957 184<span class=\"ls1\"> </span>1 188 7 329 *Il n\u2019y a pas de <span class=\"_ _3\"></span>ventilation de<span class=\"_ _3\"></span>s ventes et de<span class=\"_ _3\"></span>s services disponible<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>pa<span class=\"_ _3\"></span>r secteur g\u00e9og<span class=\"_ _3\"></span>raphique. Au <span class=\"_ _46\"> </span>31 <span class=\"_ _46\"> </span>d\u00e9cembre <span class=\"_ _46\"> </span>2<span class=\"_ _0\"></span>022<span class=\"ls9c\">, <span class=\"_ _7\"> </span></span>aucu<span class=\"_ _0\"></span>n <span class=\"_ _7\"> </span>cl<span class=\"_ _0\"></span>ient <span class=\"_ _46\"> </span>ne repr\u00e9sente <span class=\"_ _3\"></span>\u00e0 <span class=\"_ _2\"></span>lui seul <span class=\"_ _2\"></span>plus de <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>% des <span class=\"_ _2\"></span>ventes et des services du Grou<span class=\"_ _0\"></span>pe. Au <span class=\"_ _26\"> </span>cours <span class=\"_ _26\"> </span>des <span class=\"_ _47\"> </span>exercices, <span class=\"_ _26\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>chiffre <span class=\"_ _26\"> </span>d\u2019affaires <span class=\"_ _26\"> </span>a<span class=\"_ _0\"></span> \u00e9t\u00e9 <span class=\"_ _1\"></span>comptab<span class=\"_ _0\"></span>ilis\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>ment <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _1\"></span>ou <span class=\"_ _27\"></span>au <span class=\"_ _1\"></span>fil du temps, comme in<span class=\"_ _0\"></span>diqu\u00e9 ci-dessous : <span class=\"_ _0\"></span> Moment de la re<span class=\"_ _0\"></span>connaissance de revenus<span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Biens et services t<span class=\"_ _0\"></span>ransf\u00e9r\u00e9s \u00e0 un moment do<span class=\"_ _0\"></span>nn\u00e9 54<span class=\"ls1\"> </span>601<span class=\"ls1\"> </span>62<span class=\"ls1\"> </span>542<span class=\"ls1\"> </span>Biens et services t<span class=\"_ _0\"></span>ransf\u00e9r\u00e9s dans le tem<span class=\"_ _0\"></span>ps 258<span class=\"ls1\"> 363<span class=\"_ _0\"></span> </span>295<span class=\"ls1\"> 764<span class=\"_ _0\"></span> </span>Total revenus des <span class=\"_ _0\"></span>contrats avec les clients<span class=\"_ _0\"></span> 312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>358<span class=\"ls1\"> 306<span class=\"_ _0\"></span> </span>5.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Liste des filiales et de<span class=\"_ _2\"></span>s soci\u00e9t\u00e9s mises en </span></span>\u00e9quivalence Au <span class=\"_ _26\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022<span class=\"_ _0\"></span>, <span class=\"_ _26\"></span>IBA <span class=\"_ _26\"></span>Group <span class=\"_ _26\"> </span>se <span class=\"_ _26\"> </span>compose <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>IBA <span class=\"_ _47\"> </span>SA <span class=\"_ _26\"></span>et <span class=\"_ _26\"> </span>26 <span class=\"_ _26\"> </span>soci\u00e9t\u00e9s <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>entre<span class=\"_ _0\"></span>prises associ\u00e9e<span class=\"ls67\">s <span class=\"ls96\">dans</span></span> 14 pays. 22 d\u2019entre elles so<span class=\"_ _0\"></span>nt <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>onsolid\u00e9s globalement<span class=\"_ _0\"></span> et 4 sont  mi<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>es en \u00e9quivalence. 5.1. <span class=\"_ _8d\"> </span>LISTE DES FILIALES  D\u00e9tention D\u00e9tention (en%) par le (en%) par Groupe le Groupe NOM Pays 2022 2021 IBA Participations SRL<span class=\"_ _0\"></span> LLN, Belgique 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Investments SCR<span class=\"_ _0\"></span>L LLN, Belgique 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Ion Beam Beijing A<span class=\"_ _0\"></span>pplications Co. Ltd. P\u00e9kin, Chine<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>3Striba Ltd. K\u00f6ln, Allemagne<span class=\"_ _0\"></span> 0%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA RadioIsotopes <span class=\"_ _0\"></span>France SAS Lyon, France 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Dosimetry Ltd.<span class=\"_ _0\"></span> Schwarzenbruck, A<span class=\"_ _0\"></span>llemagne 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Dosimetry Ameri<span class=\"_ _0\"></span>ca Inc. Bartlett, \u00c9tats-Unis<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Proton Therapy<span class=\"_ _0\"></span> Inc. Edgewood New Yo<span class=\"_ _0\"></span>rk, \u00c9tats-Unis 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Industrial Inc.<span class=\"_ _0\"></span> Edgewood New Yo<span class=\"_ _0\"></span>rk, \u00c9tats-Unis 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA USA Inc. Edgewood New Yo<span class=\"_ _0\"></span>rk, \u00c9tats-Unis 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Particle Therapy <span class=\"_ _0\"></span>Ltd. Schwarzenbruck, A<span class=\"_ _0\"></span>llemagne 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>LLC Ion Beam Applica<span class=\"_ _0\"></span>tions Moscou, Russie<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Particle Therapy I<span class=\"_ _0\"></span>ndia Private Limit<span class=\"_ _0\"></span>ed Chennai, Inde 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Ion Beam Applicati<span class=\"_ _0\"></span>on SRL Buenos Aires, Arg<span class=\"_ _0\"></span>entine 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Japan KK Tokyo, Japon 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Ion Beam Applicati<span class=\"_ _0\"></span>ons Singapore PTE. Ltd<span class=\"_ _0\"></span> Singapore, Singapo<span class=\"_ _0\"></span>re 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Egypt LLC<span class=\"_ _0\"></span> Caire, Egypte 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Ion Beam Applicati<span class=\"_ _0\"></span>ons Limited Taipei, Chine<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Proton Therapy<span class=\"_ _0\"></span> Canada, Inc. Quebec, Canada<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Georgia LLC<span class=\"_ _0\"></span> Tbilisi, Georgie<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>1Modus Medical Devic<span class=\"_ _0\"></span>es Inc Ontario, Canada<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>0%<span class=\"ls1\"> </span>2IBA Dosimetry C<span class=\"_ _0\"></span>o L<span class=\"_ _3\"></span>td. Shanghai, Chine<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>0%<span class=\"ls1\"> </span>Ion Beam Applicati<span class=\"_ _0\"></span>ons Korea, Ltd. Gyeonggi-do, K<span class=\"_ _0\"></span>or\u00e9e du Sud 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>1 Filiale acquise en<span class=\"_ _0\"></span> Avril 2022 2 Filiale cr\u00e9\u00e9e en Juille<span class=\"_ _0\"></span>t 2022 3 Filiales fusionn\u00e9e<span class=\"_ _0\"></span>s en Juillet 2022, St<span class=\"_ _0\"></span>riba<span class=\"_ _3\"></span> Ltd entit<span class=\"_ _0\"></span>\u00e9 absorbante renomm<span class=\"_ _0\"></span>\u00e9e IBA Particle Therapy Ltd et c<span class=\"_ _0\"></span>hangement <span class=\"_ _0\"></span>d'adresse 5.2. <span class=\"_ _8d\"> </span>LISTE DES ENTREPRISES MISES EN \u00c9QUIVALENCE D\u00e9tention (en<span class=\"_ _0\"></span>%<span class=\"_ _3\"></span>) par le D\u00e9tention (en<span class=\"_ _0\"></span>%<span class=\"_ _3\"></span>) par le Gr<span class=\"_ _0\"></span>oupe NOM Pays Groupe 2022 2021 Cyclhad SAS<span class=\"_ _0\"></span> France 33,33% 33,33% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SAS France 39,81% 39,81% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SARL France 50,00% 50,00% Pantera NV/SA<span class=\"_ _0\"></span> Belgique 50,00% 0,00% IBA <span class=\"_ _2c\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>comptabilise <span class=\"_ _2\"></span>pas <span class=\"_ _2\"></span>sa <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>la <span class=\"_ _2\"></span>perte <span class=\"_ _2\"></span>dans<span class=\"_ _0\"></span> Cyclhad <span class=\"_ _3\"></span>SAS et <span class=\"_ _2\"></span>Normandy<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Hadronthera<span class=\"_ _0\"></span>py <span class=\"_ _2\"></span>SAS<span class=\"_ _0\"></span> au<span class=\"ls1\">-dessus <span class=\"_ _27\"></span>de <span class=\"_ _26\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>son <span class=\"_ _27\"></span>invest<span class=\"_ _0\"></span>issement </span>car <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>n\u2019y <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>aucun en<span class=\"_ _3\"></span>gageme<span class=\"_ _0\"></span>nt <span class=\"_ _2c\"></span>\u00e0 <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>articiper <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>une<span class=\"_ _0\"></span> \u00e9ventuelle <span class=\"_ _27\"></span>augme<span class=\"_ _0\"></span>ntation <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>cap<span class=\"_ _0\"></span>ital <span class=\"_ _1\"></span>future<span class=\"_ _0\"></span>. <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>Le<span class=\"_ _0\"></span> montant <span class=\"_ _4e\"> </span>des <span class=\"_ _6d\"> </span>pertes<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ce<span class=\"_ _0\"></span>s <span class=\"_ _6d\"> </span>entreprises <span class=\"_ _4e\"> </span>non comptabilis\u00e9es <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>mentionn\u00e9es <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>note<span class=\"_ _0\"></span> 9.1.1<span class=\"ls1\">.</span>6.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Regroupements d\u2019en<span class=\"_ _2\"></span>treprises et autres </span></span>changements dans l<span class=\"_ _3\"></span>a composi<span class=\"_ _3\"></span>tion du groupe<span class=\"ls1\"> </span>6.1. <span class=\"_ _8d\"> </span>ACQUISITIONS D\u2019ENTREPRISES  6.1.1 <span class=\"_ _23\"> </span>Acquisition de Mod<span class=\"_ _3\"></span>us Dispositifs <span class=\"_ _3\"></span>m\u00e9dicaux inc. (Canada) S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Le <span class=\"_ _47\"> </span>processus <span class=\"_ _48\"> </span>d'allocation <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>prix<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d'ac<span class=\"_ _0\"></span>h<span class=\"_ _3\"></span>at <span class=\"_ _47\"> </span>i<span class=\"_ _0\"></span>mpl<span class=\"_ _3\"></span>ique une estimation de la juste v<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>leur de tous les actifs<span class=\"_ _0\"></span> et passifs <span class=\"_ _51\"> </span>acquis <span class=\"_ _49\"> </span>dans <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>cadre <span class=\"_ _51\"> </span>du <span class=\"_ _49\"> </span>regroupement d'entreprises. <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>juste valeur des<span class=\"_ _0\"></span> actifs <span class=\"_ _0\"></span>incorporels non <span class=\"_ _d\"> </span>reconnus <span class=\"_ _4f\"> </span>pr\u00e9c\u00e9demment <span class=\"_ _d\"> </span>par <span class=\"_ _4f\"> </span>l'entreprise acquise <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2c\"></span>d\u00e9te<span class=\"_ _0\"></span>rmi<span class=\"_ _3\"></span>n\u00e9e <span class=\"_ _2\"></span>sur <span class=\"_ _2c\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>onn\u00e9<span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>non observables <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>onc <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>class\u00e9e <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>niveau <span class=\"_ _1\"></span>3. <span class=\"_ _0\"></span> <span class=\"_ _1\"></span>La valeur <span class=\"_ _48\"> </span>a <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>estim\u00e9e <span class=\"_\"> </span>sur <span class=\"_ _48\"> </span>base <span class=\"_ _48\"> </span>d'un <span class=\"_\"> </span>mod\u00e8le <span class=\"_ _47\"> </span>dans lequel <span class=\"_ _0\"></span>les r\u00e9sultats <span class=\"_ _0\"></span>possibles sont <span class=\"_ _0\"></span>pond\u00e9r\u00e9s <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span><span class=\"ls22\">eur</span> probabilit\u00e9. <span class=\"_ _48\"> </span> <span class=\"_ _48\"> </span>Le <span class=\"_\"> </span>param\u00e8tre <span class=\"_ _47\"> </span>non <span class=\"_\"> </span>ob<span class=\"_ _3\"></span>servable <span class=\"_ _48\"> </span>auquel cette <span class=\"_ _2\"></span>\u00e9<span class=\"_ _0\"></span>valuation <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>juste valeur <span class=\"_ _2\"></span>est <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>plus <span class=\"_ _2\"></span>sensible est <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>montant <span class=\"_ _27\"></span>estim\u00e9 <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ntes <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>Modus <span class=\"_ _27\"></span>sur <span class=\"_ _27\"> </span>la p\u00e9riode de r\u00e9f\u00e9rence. Dans <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>cadre <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>transaction <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>l\u00f4tur\u00e9e <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>29 <span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>il 2022, <span class=\"_\"> </span>la <span class=\"_\"> </span>so<span class=\"_ _3\"></span>ci\u00e9t\u00e9 <span class=\"_\"> </span>a <span class=\"_\"> </span>acquis <span class=\"_ _48\"> </span>100 <span class=\"_\"> </span>% <span class=\"_\"> </span>des <span class=\"_\"> </span>a<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>tions <span class=\"_ _48\"> </span>de Modus Medical Devices Inc.  Avec <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>centre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9veloppement <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>Canada <span class=\"_ _0\"></span>et 1<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span> membres <span class=\"_ _d\"> </span>d\u2019\u00e9quipe, <span class=\"_ _d\"> </span>Modu<span class=\"_ _3\"></span>s <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>une <span class=\"_ _4f\"> </span>pr\u00e9sence internationale <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"> </span>l'avant<span class=\"_ _0\"></span>-garde <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>l'assurance qualit\u00e9 dans le domaine d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> la radio<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>h\u00e9rapie avanc\u00e9e et <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>l'imagerie <span class=\"_ _49\"> </span>m<span class=\"_ _0\"></span>\u00e9dicale.<span class=\"_ _3\"></span> <span class=\"_ _50\"> </span>M<span class=\"_ _0\"></span>odus<span class=\"_ _3\"></span> <span class=\"_ _50\"> </span>a <span class=\"_ _5b\"> </span>gagn\u00e9 <span class=\"_ _50\"> </span>la confiance <span class=\"_ _27\"></span>des <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _1\"></span>grands <span class=\"_ _27\"></span>physiciens <span class=\"_ _27\"></span>m\u00e9dicaux <span class=\"_ _1\"></span>du monde <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cr\u00e9ant <span class=\"_ _0\"></span>des \u201cfant\u00f4mes\u201d <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des l<span class=\"_ _0\"></span>ogiciel<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>qui les <span class=\"_ _0\"></span>aident<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>\u00e0 s'acquitter de l<span class=\"_ _0\"></span>eurs responsabilit<span class=\"_ _0\"></span>\u00e9s avec la plus grande confiance.  Cette <span class=\"_ _4\"> </span>transaction <span class=\"_ _4\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>qualifi\u00e9e <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>regroupement d'entreprises <span class=\"_ _3\"></span>conform\u00e9ment <span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>norme <span class=\"_ _3\"></span>IFRS <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>et est donc <span class=\"_\"> </span>comptabilis\u00e9e <span class=\"_ _5\"> </span>en <span class=\"_\"> </span>appliquant <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>m\u00e9thode <span class=\"_\"> </span>de l'acquisition. La c<span class=\"_ _3\"></span>ontrepartie transf\u00e9r\u00e9e <span class=\"_ _3\"></span>par le groupe pour acqu\u00e9rir Modus comprend :  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Un <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _2\"></span>en esp\u00e8ces <span class=\"_ _2\"></span>de CAD 11<span class=\"_ _3\"></span> millions </span></span>(EUR <span class=\"_ _1\"></span>\u00e9quivalents <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>8,2 <span class=\"_ _1\"></span>mil<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ons) <span class=\"_ _1\"></span>pay\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la date de cl\u00f4ture;<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Un <span class=\"_ _0\"></span>ajustement <span class=\"_ _1\"></span>final <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>onds <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>roulement<span class=\"_ _0\"></span> </span></span>pour <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>montant <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>CAD <span class=\"_ _1\"></span>0,4 <span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _1\"></span>(EUR \u00e9quivalents <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>0,3 <span class=\"_ _27\"></span>millions) <span class=\"_ _26\"></span> <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>ay\u00e9 aux vendeurs en juin <span class=\"_ _0\"></span>2022 et; \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Une <span class=\"_ _5f\"> </span>contreparti<span class=\"_ _0\"></span>e <span class=\"_ _5c\"> </span>c<span class=\"_ _0\"></span>onditionnelle <span class=\"_ _54\"> </span>d\u2019un </span>montant <span class=\"_ _1\"></span>maxim<span class=\"ls96\">um<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>CAD<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2,5 <span class=\"_ _1\"></span>millions <span class=\"_ _1\"></span>de dollars <span class=\"_ _48\"> </span>c<span class=\"_ _0\"></span>anadiens <span class=\"_ _55\"> </span>(compl\u00e9ment <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>prix<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>\u00e0 payer <span class=\"_ _2\"></span>par la <span class=\"_ _2\"></span>Soci\u00e9t\u00e9, EUR <span class=\"_ _2\"></span>\u00e9quivalents<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>1,9<span class=\"_ _0\"></span> million) <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u00e9pendant <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _27\"></span>ventes <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>cert<span class=\"_ _0\"></span>ains produits <span class=\"_ _26\"> </span>r\u00e9a<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>s\u00e9es <span class=\"_ _47\"> </span>par <span class=\"_ _26\"> </span>Modus <span class=\"_ _47\"> </span>entre <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>1er mai 2022 et le 30 avr<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> 203<span class=\"_ _0\"></span>2. La <span class=\"_ _4e\"> </span>juste<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>valeur <span class=\"_ _4\"> </span>de <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6d\"> </span>contrepartie <span class=\"_ _4\"> </span>conditionnelle s\u2019\u00e9l\u00e8ve <span class=\"_ _2\"></span>\u00e0 CAD <span class=\"_ _2\"></span>1,3 <span class=\"_ _2\"></span>million \u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>date d'a<span class=\"_ _3\"></span>cquisition <span class=\"_ _2\"></span>et n'a pas chang\u00e9 \u00e0 la date du rapport. A <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>date <span class=\"_ _27\"></span>d'acquisition, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>estim\u00e9 <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>ju<span class=\"_ _0\"></span>ste<span class=\"_ _2\"></span> valeur <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>actifs <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>passifs <span class=\"_ _26\"> </span>id<span class=\"_ _3\"></span>entifiables <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>Modus.  Comme l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>permet <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>norme <span class=\"_ _3\"></span>IFRS <span class=\"_ _2\"></span>3, IBA <span class=\"_ _2\"></span>dispose d'un d\u00e9lai <span class=\"_ _0\"></span>d'un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nali<span class=\"_ _3\"></span>ser <span class=\"_ _1\"></span>l'exercice <span class=\"_ _0\"></span>d'\u00e9valuation <span class=\"_ _0\"></span>et d'allocation du pr<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>x <span class=\"_ _2\"></span>d\u2019acquisition et ces <span class=\"_ _3\"></span>justes valeur<span class=\"_ _3\"></span>s ont ensuite \u00e9t\u00e9 r\u00e9vis\u00e9es \u00e0 la fin de l'ex<span class=\"_ _3\"></span>ercice pour un montant <span class=\"_ _27\"></span>net <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>CAD <span class=\"_ _27\"></span>3,4 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"></span>(\u00e9quivalents <span class=\"_ _27\"></span>EUR 2,5 <span class=\"_ _26\"> </span>millions), <span class=\"_ _26\"> </span>l\u2019exc\u00e9dent <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>contrepartie <span class=\"_ _26\"> </span>repr\u00e9sente un <span class=\"_ _5b\"> </span>goodwill <span class=\"_ _58\"> </span><span class=\"lsca\">d\u2019</span>acquisition <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>CAD <span class=\"_ _5b\"> </span>9,3 <span class=\"_ _58\"> </span>millions (\u00e9quivalents <span class=\"_ _51\"> </span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _51\"> </span>date <span class=\"_ _4\"> </span>d\u2019acquisition <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _49\"> </span>EUR <span class=\"_ _4\"> </span>6,<span class=\"ls22\">9 </span>millions, <span class=\"_\"> </span>r\u00e9\u00e9valu\u00e9 <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>EUR <span class=\"_ _48\"> </span>6,4 <span class=\"_\"> </span>millions <span class=\"_ _48\"> </span>au <span class=\"_\"> </span>taux <span class=\"_ _48\"> </span>de change <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>cl\u00f4ture <span class=\"_ _51\"> </span>au <span class=\"_ _51\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _4\"> </span>d\u00e9c<span class=\"_ _0\"></span>embre <span class=\"_ _4\"> </span>20<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>). <span class=\"_ _51\"> </span><span class=\"lsca\">La</span> direction <span class=\"_ _0\"></span>reste <span class=\"_ _0\"></span>attentive <span class=\"_ _0\"></span>\u00e0 to<span class=\"_ _0\"></span>ut changement <span class=\"_ _0\"></span>potentiel de <span class=\"_\"> </span>la <span class=\"_\"> </span>juste <span class=\"_\"> </span>valeur <span class=\"_\"> </span>des <span class=\"_\"> </span>actifs <span class=\"_\"> </span>nets, <span class=\"_\"> </span>bien <span class=\"_\"> </span>qu'aucun changement <span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _2\"></span>attendu <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>valeur reconnue<span class=\"lscc\">, </span>la <span class=\"_ _1\"></span>r\u00e9affectation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>prix <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>encore <span class=\"_ _1\"></span>autoris\u00e9e <span class=\"_ _1\"></span>jusqu'\u00e0 la fin du mois d'avril 2023.  Le <span class=\"_ _26\"> </span>goodwill <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>attribuable <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>secteur <span class=\"_ _26\"> </span>d\u2019activit\u00e9 <span class=\"_ _26\"> </span>de Dosimetry. <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>L\u2019exc\u00e9dent <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>prix <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>soutenu <span class=\"_ _26\"> </span>pa<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span> <span class=\"_ _48\"> </span>l<span class=\"lsca\">a </span>strat\u00e9gie <span class=\"_ _26\"> </span>du <span class=\"_ _27\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>ec <span class=\"_ _27\"></span>cette <span class=\"_ _27\"> </span>ac<span class=\"_ _0\"></span>qui<span class=\"_ _3\"></span>sition, <span class=\"_ _26\"> </span>qui <span class=\"_ _27\"> </span>est double, <span class=\"_ _27\"></span>d'abord <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>stimuler <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>\u00e9tendre <span class=\"_ _1\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>ventes du <span class=\"_ _0\"></span>produit <span class=\"_ _0\"></span>commercialis\u00e9 par <span class=\"_ _0\"></span>Modus <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>des march\u00e9s suppl\u00e9mentaires <span class=\"_ _4e\"> </span>o\u00f9 <span class=\"_ _4\"> </span>IBA <span class=\"_ _4e\"> </span>a <span class=\"_ _4\"> </span>d\u00e9j\u00e0 <span class=\"_ _4e\"> </span>de <span class=\"_ _4\"> </span>l'exp\u00e9rience, ensuite <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>pro<span class=\"_ _0\"></span>fiter <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>certaines <span class=\"_ _5b\"> </span>opportunit\u00e9s d\u2019\u00e9conomies de co\u00fbts. La <span class=\"_ _1\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ifs <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>passifs <span class=\"_ _1\"></span>identifiables <span class=\"_ _1\"></span>de Mod<span class=\"lsca\">us<span class=\"_ _0\"></span></span> <span class=\"_ _5\"> </span>ainsi <span class=\"_ _6d\"> </span>que <span class=\"_ _5\"> </span>la <span class=\"_ _6d\"> </span>contrepartie <span class=\"_ _6d\"> </span>transf\u00e9r\u00e9e <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>le goodwill <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>en <span class=\"_ _51\"> </span>r\u00e9sulte <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>pr\u00e9sent\u00e9s <span class=\"_ _51\"> </span>dans <span class=\"_ _4\"> </span>le tableau <span class=\"_ _1\"></span>ci<span class=\"_ _0\"></span>-dessou<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>ec <span class=\"_ _1\"></span>l'effet <span class=\"_ _27\"></span>du <span class=\"_ _1\"></span>flux<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tr\u00e9sorerie net \u00e0 la date d'acquisition:Juste value comptabilis\u00e9e \u00e0 (CAD 000) l'acquisition ACTIF Tr\u00e9sorerie  3  Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales  899<span class=\"ls1\">  </span>Autres cr\u00e9ances et<span class=\"_ _0\"></span> charges \u00e0 reporter 210<span class=\"ls1\">  </span>Stocks 797<span class=\"ls1\">  </span>Immobilisations cor<span class=\"_ _0\"></span>porelles  12<span class=\"ls1\">  </span>Immobilisations i<span class=\"_ _0\"></span>ncorporelles  2 036  TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 3 957 Dettes commerciale<span class=\"_ _0\"></span>s  4  Passifs d'imp\u00f4ts dif<span class=\"_ _0\"></span>f\u00e9r\u00e9s 539<span class=\"ls1\">  </span>TOTAL DETTE<span class=\"_ _0\"></span>S 543<span class=\"ls1\"> </span>Actifs net acquis<span class=\"_ _0\"></span> 3 414 Goodwill 9 300 Contrepartie pay<span class=\"_ _0\"></span>\u00e9e en esp\u00e8ce \u00e0 la date<span class=\"_ _0\"></span> d'a<span class=\"_ _3\"></span>cquisition<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>000<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Paiements Earn Out<span class=\"_ _0\"></span> pr\u00e9vus sur dix ans ap<span class=\"_ _0\"></span>r\u00e8s la date d'acquisition.<span class=\"_ _0\"></span> 1 320  Ajustement du fon<span class=\"_ _0\"></span>ds de roulement pay\u00e9 e<span class=\"_ _0\"></span>n e<span class=\"_ _3\"></span>sp\u00e8ces <span class=\"_ _0\"></span>apr\u00e8s la date d'acq<span class=\"_ _0\"></span>uisition. 394<span class=\"ls1\">  </span>COUT TOTAL DE <span class=\"_ _0\"></span>L'ACQUISITION 12<span class=\"ls1\"> </span>714<span class=\"ls1\"> </span>Sortie de Fonds <span class=\"_ _0\"></span>nettes de tr\u00e9soreie jusqu'au 31<span class=\"_ _0\"></span> d\u00e9cembre 2022<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>693<span class=\"ls1\"> </span>\u00c0 <span class=\"_ _4\"> </span>compter <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>la <span class=\"_ _4\"> </span>date <span class=\"_ _51\"> </span>d\u2019acquisi<span class=\"_ _0\"></span>tion, <span class=\"_ _4\"> </span>Modus<span class=\"_ _0\"></span> Medical <span class=\"_ _6d\"> </span>D<span class=\"_ _0\"></span>evices <span class=\"_ _6d\"> </span>Inc.<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>a <span class=\"_ _4e\"> </span>contribu\u00e9 <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _6d\"> </span>hauteur<span class=\"_ _0\"></span> d\u2019<span class=\"ls1\">EUR <span class=\"_ _26\"></span>3,</span>0 <span class=\"_ _27\"></span><span class=\"ls1\">mi<span class=\"_ _0\"></span>llions <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>revenus <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _27\"></span>et<span class=\"_ _0\"></span> </span>d\u2019<span class=\"ls1\">EUR <span class=\"_ _26\"> </span>0,4 <span class=\"_ _26\"> </span>million <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>b\u00e9n\u00e9fice <span class=\"_ _26\"> </span>avant <span class=\"_ _26\"> </span>imp\u00f4t <span class=\"_ _26\"> </span>du </span>Groupe. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>l\u2019acquisition <span class=\"_ _27\"></span>avait <span class=\"_ _1\"></span>eu <span class=\"_ _1\"></span>lieu <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>d\u00e9but de <span class=\"_ _55\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _55\"> </span></span>le <span class=\"_ _55\"> </span>chiffre <span class=\"_\"> </span>d\u2019affaires <span class=\"_ _55\"> </span>op\u00e9rationnel <span class=\"_ _55\"> </span>du Groupe <span class=\"_ _47\"> </span>aur<span class=\"_ _0\"></span>ait <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _47\"> </span>362,8 <span class=\"_ _48\"> </span>millions<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>et <span class=\"_ _48\"> </span>le b\u00e9n\u00e9fice <span class=\"_ _4e\"> </span>avant <span class=\"_ _4\"> </span>imp\u00f4t <span class=\"_ _4e\"> </span>aur<span class=\"_ _0\"></span>ait <span class=\"_ _6d\"> </span>\u00e9t\u00e9 <span class=\"_ _4\"> </span>d\u2019EUR <span class=\"_ _4e\"> </span>-<span class=\"_ _0\"></span>0,1 million.6.2. <span class=\"_ _8d\"> </span>CESSIONS D\u2019ENTREPRISES Aucune cession n\u2019<span class=\"_ _0\"></span>a \u00e9t\u00e9 effectu\u00e9e en <span class=\"_ _0\"></span>2022.7.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Goodwill et <span class=\"_ _2\"></span>autr<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s immobil<span class=\"_ _3\"></span>isations </span></span>incorporelles 7.1. <span class=\"_ _8d\"> </span>GOODWILL Les mouvements du<span class=\"_ _0\"></span> goodwill sont d\u00e9taill\u00e9s <span class=\"ls67\">ci</span>-<span class=\"_ _0\"></span>apr\u00e8s : 1er janvier 2021<span class=\"_ _0\"></span> 3 821 Additions 0 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur goodwill 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n 0 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 3 821 1er janvier 2022<span class=\"_ _0\"></span> 3 821 Additions 6 927 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur goodwill 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n -486 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>Les <span class=\"_\"> </span>additions <span class=\"_\"> </span>re<span class=\"_ _0\"></span>pr\u00e9sentent <span class=\"_\"> </span>l\u2019exc\u00e9d<span class=\"_ _0\"></span>ent <span class=\"_\"> </span>de <span class=\"_\"> </span>prix pay\u00e9 <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>d\u2019acquisition <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>Modus <span class=\"_ _58\"> </span>Medical Devices <span class=\"_ _51\"> </span>Inc., <span class=\"_ _49\"> </span>d\u00e9taill\u00e9 <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>note <span class=\"_ _49\"> </span>6.1.1. <span class=\"_ _49\"> </span> <span class=\"_ _51\"> </span>Ce<span class=\"_ _0\"></span> Goodwill <span class=\"_ _0\"></span>concerne <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Dosim\u00e9<span class=\"ls9e\">tr<span class=\"ls9f\">ie</span></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>ajout\u00e9 \u00e0 <span class=\"_ _51\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>CGU <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>Dosim<span class=\"_ _0\"></span>\u00e9<span class=\"ls9e\">tr<span class=\"ls9f\">ie</span></span> <span class=\"_ _51\"> </span>compt<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>tenu <span class=\"_ _49\"> </span>des synergies <span class=\"_ _51\"> </span>crois\u00e9es <span class=\"_ _51\"> </span>qui <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u00e9couleront <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cette acquisition.   Le <span class=\"_ _51\"> </span>go<span class=\"_ _0\"></span>odwill <span class=\"_ _51\"> </span>g\u00e9n\u00e9r\u00e9 <span class=\"_ _49\"> </span>par <span class=\"_ _50\"> </span>une <span class=\"_ _51\"> </span>acq<span class=\"_ _0\"></span>uisition <span class=\"_ _51\"> </span>est affect\u00e9 <span class=\"_ _4e\"> </span>aux <span class=\"_ _4\"> </span>unit\u00e9s <span class=\"_ _4e\"> </span>g\u00e9<span class=\"_ _0\"></span>n\u00e9ratrices <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie (UGT) concern\u00e9es et un test de<span class=\"_ _3\"></span> d\u00e9pr\u00e9ciation est r\u00e9alis\u00e9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>haque <span class=\"_ _0\"></span>ann\u00e9e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mmobilis<span class=\"ls96\">\u00e9s</span> des U<span class=\"lsbe\">GT</span> (y compris <span class=\"_ _0\"></span>le goodwill<span class=\"ls9b\">).</span> Le <span class=\"_ _47\"> </span>tableau <span class=\"_ _47\"> </span>su<span class=\"_ _0\"></span>ivant <span class=\"_ _26\"> </span>r\u00e9s<span class=\"_ _0\"></span>ume <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>r\u00e9part<span class=\"_ _0\"></span>ition <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a valeur <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>mptable <span class=\"_ _7\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>goodwill <span class=\"_ _46\"> </span>par <span class=\"_ _46\"> </span>secteur d\u2019exploitation:(EUR 000) Protonth\u00e9rapie et A<span class=\"_ _0\"></span>utres Acc\u00e9l\u00e9rateurs<span class=\"ls99\">  <span class=\"_ _0\"></span></span> Dosim\u00e9trie<span class=\"_ _0\"></span> Groupe 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 0 3 821 3 821 Taux d\u2019actualisatio<span class=\"_ _0\"></span>n avant taxes appliqu\u00e9 en <span class=\"_ _0\"></span>2021 4,49% Taux de croissanc<span class=\"_ _0\"></span>e \u00e0 long terme 2021 2,60% 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 0 10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>Taux d\u2019actualisatio<span class=\"_ _0\"></span>n avant taxes appliqu\u00e9 en <span class=\"_ _0\"></span>2022 (1) 3,44% Taux de croissanc<span class=\"_ _0\"></span>e \u00e0 long terme 2022 <span class=\"_ _0\"></span>(2) 3,60% (1)<span class=\"ls1\"> <span class=\"_ _44\"> </span>Taux d\u2019actualisation a<span class=\"_ _3\"></span>vant imp\u00f4t utili<span class=\"_ _3\"></span>s\u00e9 appliqu\u00e9 a \u00e9t\u00e9 d\u00e9riv\u00e9<span class=\"_ _3\"></span> du co\u00fbt mo<span class=\"_ _3\"></span>yen pond\u00e9r\u00e9 du <span class=\"_ _3\"></span>capital sp\u00e9cifi<span class=\"_ _3\"></span>que aux entit\u00e9<span class=\"_ _3\"></span>s </span>Dosim\u00e9trie. (2)<span class=\"ls1\"> <span class=\"_ _44\"> </span>Taux conforme \u00e0 la croi<span class=\"_ _3\"></span>ssance pr\u00e9vue da<span class=\"_ _3\"></span>ns le secteur.<span class=\"_ _3\"></span>   </span>La <span class=\"_ _46\"> </span>valeur <span class=\"_ _5a\"> </span>recouvrable <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>goodwill <span class=\"_ _5a\"> </span>a <span class=\"_ _46\"> </span>\u00e9t\u00e9 d\u00e9termin\u00e9e sur la b<span class=\"_ _0\"></span>ase de la \u00ab valeur d\u2019u<span class=\"_ _0\"></span>tilit\u00e9 <span class=\"ls96\">\u00bb. </span> S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u2019utilit\u00e9 <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9termin\u00e9e <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>ase des <span class=\"_ _57\"> </span>derniers <span class=\"_ _57\"> </span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _57\"> </span>plans <span class=\"_ _57\"> </span>d\u2019IB<span class=\"_ _0\"></span>A, <span class=\"_ _d\"> </span>tels qu\u2019approuv\u00e9s <span class=\"_ _51\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>Conseil <span class=\"_ _51\"> </span>d\u2019administra<span class=\"_ _0\"></span>tion dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>cadre <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>plan<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>strat\u00e9gique<span class=\"_ _0\"></span>. <span class=\"_ _27\"></span>Les <span class=\"_ _26\"> </span>flux <span class=\"_ _26\"> </span>de tr\u00e9sorerie <span class=\"_ _26\"> </span>au-del\u00e0 <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>p\u00e9riode <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>quatre <span class=\"_ _26\"> </span>ans ont <span class=\"_ _49\"> </span>\u00e9t\u00e9 <span class=\"_ _50\"> </span>extrapol<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _49\"> </span>au <span class=\"_ _50\"> </span>moyen <span class=\"_ _50\"> </span>des <span class=\"_ _50\"> </span>taux <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>e croissance <span class=\"_ _26\"> </span>indiqu\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>tableau <span class=\"_ _27\"></span>ci<span class=\"_ _0\"></span>-dessus. Les <span class=\"_ _26\"> </span>tests<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>d\u00e9pr\u00e9cia<span class=\"_ _0\"></span>tion <span class=\"_ _26\"> </span>utilisent <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>marges d\u2019exploitation <span class=\"_ _4\"> </span>pr\u00e9visionnelles<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>estim\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>la Di<span class=\"ls1\">rection <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>base <span class=\"_ _d\"> </span>des <span class=\"_ _d\"> </span>performances </span>pass\u00e9es.  Les <span class=\"_ _51\"> </span>taux <span class=\"_ _49\"> </span>d\u2019actualisation <span class=\"_ _49\"> </span>utilis\u00e9s <span class=\"_ _51\"> </span>refl\u00e8tent <span class=\"_ _49\"> </span>les risques <span class=\"_ _4\"> </span>sp\u00e9c<span class=\"_ _0\"></span>ifiques <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>r<span class=\"_ _0\"></span>apport <span class=\"_ _4\"> </span>aux <span class=\"_ _51\"> </span>secteurs  concern\u00e9s. Sur <span class=\"_ _1\"></span>l\u2019UGT <span class=\"_ _27\"></span>Dosim\u00e9trie<span class=\"_ _0\"></span><span class=\"ls9e\">, <span class=\"_ _1\"></span><span class=\"ls67\">si</span></span> <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span>mi<span class=\"_ _3\"></span>nue <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>ux <span class=\"_ _1\"></span>de croissance <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>100 p<span class=\"_ _0\"></span>b <span class=\"_ _0\"></span>et s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>on augmente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le taux<span class=\"_ _0\"></span> d\u2019actualisation <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>100 <span class=\"_ _1\"></span>pb, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ouvrable reste <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>up\u00e9rieure <span class=\"_ _2\"></span>\u00e0 la <span class=\"_ _2\"></span>valeur comptable <span class=\"_ _2\"></span>des actifs test\u00e9s. <span class=\"_ _0\"></span>Aucune pert<span class=\"_ _0\"></span>e de val<span class=\"_ _0\"></span>eur n\u2019a <span class=\"_ _0\"></span>\u00e9t\u00e9 identif<span class=\"_ _0\"></span>i\u00e9e au cours de l\u2019exercice co<span class=\"_ _0\"></span>mptable 202<span class=\"_ _0\"></span>2 <span class=\"ls96\">et </span>2021. 7.2. <span class=\"_ _8d\"> </span>AUTRES IMMOBILISATIONS INCORPORELLES Brevets et Frais de EUR 000 Logiciels licences d\u00e9veloppement <span class=\"_ _0\"></span> Divers Total Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2021<span class=\"_ _0\"></span> 27<span class=\"ls1\"> </span>808<span class=\"ls1\"> </span>123<span class=\"ls1\"> </span>0 4 550 32<span class=\"ls1\"> </span>481<span class=\"ls1\"> </span>Acquisitions<span class=\"lsa6\">  </span> 362<span class=\"ls1\"> </span>0 0 422<span class=\"ls1\"> </span>784<span class=\"ls1\"> </span>Transferts 231<span class=\"ls1\"> </span>0 0 -231 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n 116<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>0 12<span class=\"ls1\"> </span>138<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 28<span class=\"ls1\"> </span>517<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 4 753 33<span class=\"ls1\"> </span>403<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2021<span class=\"_ _0\"></span> 24<span class=\"ls1\"> </span>182<span class=\"ls1\"> </span>123<span class=\"ls1\"> </span>0 3 649 27<span class=\"ls1\"> </span>954<span class=\"ls1\"> </span>Additions 1 523 0 0 0 1 523 \u00c9carts de conversio<span class=\"_ _0\"></span>n 113<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>0 13<span class=\"ls1\"> </span>136<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 25<span class=\"ls1\"> </span>818<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 3 662 29<span class=\"ls1\"> </span>613<span class=\"ls1\"> </span>Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2021 3 626 0 0 901<span class=\"ls1\"> </span>4 527 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 2 699 0 0 1 091 3 790 Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2022<span class=\"_ _0\"></span> 28<span class=\"ls1\"> </span>517<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 4 753 33<span class=\"ls1\"> </span>403<span class=\"ls1\"> </span>Acquisitions<span class=\"lsa6\">  </span> 589<span class=\"ls1\"> </span>0 0 3 509 4 098 Cessions  -222 0 0 0 -222 Transferts 952<span class=\"ls1\"> </span>0 0 -952 0 Valeur d\u2019acquisitio<span class=\"_ _0\"></span>n des actifs acquis en rassem<span class=\"_ _0\"></span>blement d'entreprises<span class=\"_ _0\"></span> 0 0 0 1 453 1 453 \u00c9carts de conversio<span class=\"_ _0\"></span>n 38<span class=\"ls1\"> </span>9 0 -<span class=\"ls98\">33</span> 14<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>874<span class=\"ls1\"> </span>142<span class=\"ls1\"> </span>0 8 730 38<span class=\"ls1\"> </span>746<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2022<span class=\"_ _0\"></span> 25<span class=\"ls1\"> </span>818<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 3 662 29<span class=\"ls1\"> </span>613<span class=\"ls1\"> </span>Additions 1 395 0 0 327<span class=\"ls1\"> </span>1 722 Cessions  -222 0 0 0 -222 \u00c9carts de conversio<span class=\"_ _0\"></span>n 38<span class=\"ls1\"> </span>8 0 9 55<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 27<span class=\"ls1\"> </span>029<span class=\"ls1\"> </span>141<span class=\"ls1\"> </span>0 3 998 31<span class=\"ls1\"> </span>168<span class=\"ls1\"> </span>Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2022 2 699 0 0 1 091 3 790 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 2 845 1 0 4 732 7 578 En<span class=\"ls1\"> <span class=\"_ _50\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _50\"> </span></span>I<span class=\"_ _0\"></span>BA <span class=\"_ _49\"> </span>a <span class=\"_ _50\"> </span>r\u00e9a<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>s\u00e9 <span class=\"_ _50\"> </span>l\u2019acquisitio<span class=\"_ _0\"></span>n <span class=\"_ _49\"> </span>d\u2019une<span class=\"_ _0\"></span> </span>entreprises <span class=\"_\"> </span>telle <span class=\"_ _48\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>d\u00e9crite <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>note <span class=\"_\"> </span>6.1.1<span class=\"ls9c\">, </span>dans <span class=\"_ _47\"> </span>leque<span class=\"_ _0\"></span>l <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>Gro<span class=\"_ _0\"></span>upe <span class=\"_ _47\"> </span>a <span class=\"_ _48\"> </span>acquis <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>actifs <span class=\"_ _48\"> </span>de Modus <span class=\"_ _58\"> </span>Medical <span class=\"_ _58\"> </span>Devices <span class=\"_ _58\"> </span>Inc <span class=\"_ _58\"> </span>et <span class=\"_ _5b\"> </span>des <span class=\"_ _58\"> </span>acti<span class=\"_ _0\"></span>fs intagibles <span class=\"_ _6a\"> </span>individuellement <span class=\"_ _6a\"> </span>identifiables<span class=\"_ _0\"></span> comprenant <span class=\"_ _1\"></span>principalement<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>une <span class=\"_ _1\"></span>liste <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>clients<span class=\"_ _0\"></span> et <span class=\"_ _27\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _27\"></span>carnet <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>commandes <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>montant<span class=\"_ _0\"></span> total <span class=\"_ _0\"></span>de C<span class=\"_ _0\"></span>AD 2,<span class=\"_ _0\"></span>0 millions<span class=\"_ _0\"></span> (\u00e9quivalents<span class=\"_ _0\"></span> EUR <span class=\"_ _1\"></span>1,<span class=\"lsa0\">5 </span>million)<span class=\"ls9e\">.  </span> Les <span class=\"_ _58\"> </span>additions <span class=\"_ _58\"> </span>incluent <span class=\"_ _58\"> </span>\u00e9galement <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>frais<span class=\"_ _0\"></span> encourus <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>IBA <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>cadre <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019effort <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e conformit\u00e9 <span class=\"_ _27\"></span>v<span class=\"_ _0\"></span>isant <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>renouveler <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>licence <span class=\"_ _26\"></span>de vente <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>dispositifs <span class=\"_ _7\"> </span>m\u00e9dicaux <span class=\"_ _46\"> </span>en <span class=\"_ _7\"> </span>Europe conform\u00e9ment <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span>uveau <span class=\"_ _2\"></span>r\u00e8glement <span class=\"_ _2\"></span>europ\u00e9en<span class=\"_ _0\"></span> sur <span class=\"_ _7\"> </span>les <span class=\"_ _46\"> </span>dispositifs <span class=\"_ _7\"> </span>m<span class=\"_ _0\"></span>\u00e9dicaux. <span class=\"_ _7\"> </span> <span class=\"_ _7\"> </span>Les <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>o\u00fbts encourus <span class=\"_ _50\"> </span>son<span class=\"_ _0\"></span>t <span class=\"_ _50\"> </span>principalement <span class=\"_ _5b\"> </span>des <span class=\"_ _50\"> </span>fra<span class=\"_ _0\"></span>is <span class=\"_ _50\"> </span>de personnel <span class=\"_\"> </span>interne <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>sont <span class=\"_\"> </span>consid\u00e9r\u00e9s <span class=\"_ _55\"> </span>comme des <span class=\"_ _27\"></span>co\u00fbts <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _0\"></span>loppement <span class=\"_ _27\"></span>\u00e9tant <span class=\"_ _27\"></span>donn\u00e9 <span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>e chacun <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>rit\u00e8res <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>norme <span class=\"_ _26\"> </span>IA<span class=\"_ _0\"></span>S <span class=\"_ _27\"></span>38 <span class=\"_ _47\"> </span>sont remplis. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>projet <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>to<span class=\"_ _0\"></span>ujours <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cours <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>les co\u00fbts <span class=\"_ _5b\"> </span>y <span class=\"_ _5b\"> </span>aff\u00e9rents <span class=\"_ _5b\"> </span>sont <span class=\"_ _5b\"> </span>capitalis\u00e9s <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>le rubrique \u00ab Autres<span class=\"_ _0\"></span> \u00bb pour 2,0 millions d\u2019euros.<span class=\"_ _0\"></span> Enfin<span class=\"ls9e\">, <span class=\"_ _2\"></span><span class=\"ls1\">des <span class=\"_ _2\"></span>inves<span class=\"_ _0\"></span>tissements <span class=\"_ _2\"></span>suppl\u00e9menta<span class=\"_ _0\"></span>ires <span class=\"_ _2\"></span>ont </span></span>\u00e9t\u00e9 r\u00e9alis\u00e9s dans <span class=\"_ _0\"></span>le d\u00e9velopement de l<span class=\"_ _0\"></span>ogiciels<span class=\"ls9e\">.  </span> En<span class=\"ls1\"> 2021<span class=\"ls9e\">, <span class=\"_ _0\"></span></span>des investissements s<span class=\"_ _0\"></span>uppl\u00e9mentaires </span>ont <span class=\"_ _56\"> </span>\u00e9t\u00e9 <span class=\"_ _5d\"> </span>r\u00e9alis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _5d\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _5d\"> </span>les <span class=\"_ _56\"> </span>logiciels, principalement <span class=\"_ _5a\"> </span>pour <span class=\"_ _46\"> </span>le <span class=\"_ _5a\"> </span>d\u00e9veloppement<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>u syst\u00e8me <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gestion <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>services <span class=\"_ _0\"></span>informatiq<span class=\"_ _0\"></span>ues internes et d\u2019une plate<span class=\"_ _0\"></span>-forme centrale <span class=\"_ _0\"></span>SAP HR. La <span class=\"_ _2\"></span>charge d\u2019amortissement des <span class=\"_ _2\"></span>immobilisat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s incorporelles <span class=\"_ _52\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>\u00e9t\u00e9 <span class=\"_ _52\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9e <span class=\"_ _52\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _58\"> </span>le<span class=\"_ _0\"></span> compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _0\"></span>dans<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>postes <span class=\"_ _0\"></span>\u00ab <span class=\"_ _0\"></span>Co\u00fbt <span class=\"_ _0\"></span>des ventes et <span class=\"_ _0\"></span>des pres<span class=\"_ _0\"></span>tations \u00bb, <span class=\"_ _0\"></span>\u00ab Frais de v<span class=\"_ _0\"></span>ente et marketing <span class=\"_ _0\"></span>\u00bb, <span class=\"_ _1\"></span>\u00ab <span class=\"_ _0\"></span>Frais <span class=\"_ _1\"></span>g\u00e9n\u00e9r<span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>administrat<span class=\"_ _0\"></span>ifs \u00bb et \u00ab Frais de recherche<span class=\"_ _0\"></span> et d\u00e9veloppement \u00bb.<span class=\"_ _0\"></span> IBA <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>d\u2019actifs <span class=\"_ _1\"></span>incorporels <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>vie \u00e9conomique <span class=\"_\"> </span>ind\u00e9finie. <span class=\"_ _55\"> </span> <span class=\"_\"> </span>Malgr\u00e9 <span class=\"_ _55\"> </span>les <span class=\"_ _55\"> </span>conditions macro-\u00e9conomiques <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>aut<span class=\"_ _0\"></span>res <span class=\"_ _27\"></span>\u00e9v<span class=\"_ _0\"></span>\u00e9nements <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> l'ann\u00e9e <span class=\"_\"> </span>d\u00e9crits <span class=\"_ _5\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>n<span class=\"_ _0\"></span>ot<span class=\"ls96\">e <span class=\"_\"> </span></span>3, <span class=\"_\"> </span>IBA <span class=\"_ _6d\"> </span>n'a <span class=\"_\"> </span>pas<span class=\"_ _0\"></span> identifi\u00e9 <span class=\"_ _0\"></span>d'indicat<span class=\"_ _0\"></span>ion <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> immobilisations <span class=\"_ _2\"></span>incorp<span class=\"_ _0\"></span>orelles <span class=\"_ _2\"></span>pour <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>exercices<span class=\"_ _0\"></span> 2022<span class=\"ls1\"> </span>et <span class=\"ls1\">202<span class=\"_ _0\"></span>1.</span>8.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Immobilisati<span class=\"_ _3\"></span>ons corporelles </span></span>Mobilier et Terrains et Installationsmat\u00e9rieAutres construction, machines l immobilisationEUR 000 s et outillage  roulant s corporelles<span class=\"_ _0\"></span> Total Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2021<span class=\"_ _0\"></span> 21<span class=\"ls1\"> </span>055<span class=\"ls1\"> </span>15<span class=\"ls1\"> </span>470<span class=\"ls1\"> </span>3 961 9 164 49<span class=\"ls1\"> </span>650 5 Acquisitions<span class=\"lsa6\">  </span> 838<span class=\"ls1\"> </span>1 450 297<span class=\"ls1\"> </span>1 660 4 Cessions  0 -<span class=\"ls98\">62</span> 0 -122 -184 Transferts 77<span class=\"ls1\"> </span>220<span class=\"ls1\"> </span>111<span class=\"ls1\"> </span>-619 -211 \u00c9carts de conversio<span class=\"_ _0\"></span>n  36<span class=\"ls1\"> </span>97<span class=\"ls1\"> </span>69<span class=\"ls1\"> </span>102<span class=\"ls1\"> </span>304<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 22<span class=\"ls1\"> </span>006<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>175<span class=\"ls1\"> </span>4 438 10<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>804 Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2021<span class=\"_ _0\"></span> 9 923 11<span class=\"ls1\"> </span>399<span class=\"ls1\"> </span>2 553 7 446 31<span class=\"ls1\"> </span>321 8 Additions  905<span class=\"ls1\"> </span>1 578 288<span class=\"ls1\"> </span>707<span class=\"ls1\"> </span>3 Disposals  0 -5 0 -121 -126 Transfers -211 0 0 0 -211 Currency translati<span class=\"_ _0\"></span>on difference  23<span class=\"ls1\"> </span>93<span class=\"ls1\"> </span>63<span class=\"ls1\"> </span>82<span class=\"ls1\"> </span>261<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>640<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span>065<span class=\"ls1\"> </span>2 904 8 114 34<span class=\"ls1\"> </span>723 Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2021 11<span class=\"ls1\"> </span>132<span class=\"ls1\"> </span>4 071 1 408 1 718 18<span class=\"ls1\"> </span>3289 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>366<span class=\"ls1\"> </span>4 110 1 534 2 071 19<span class=\"ls1\"> </span>1 Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2022<span class=\"_ _0\"></span> 22<span class=\"ls1\"> </span>006<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>175<span class=\"ls1\"> </span>4 438 10<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>804 1 Acquisitions<span class=\"lsa6\">  </span> 642<span class=\"ls1\"> </span>824<span class=\"ls1\"> </span>200<span class=\"ls1\"> </span>1 565 3 Cessions  -8 -515 -138 -213 -874 Transferts 69<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>0 -106 0 Valeur d\u2019acquisitio<span class=\"_ _0\"></span>n des actifs acquis en rassem<span class=\"_ _0\"></span>blement d'entreprises<span class=\"_ _0\"></span> 0 52<span class=\"ls1\"> </span>80<span class=\"ls1\"> </span>25<span class=\"ls1\"> </span>157<span class=\"ls1\"> </span>\u00c9carts de conversio<span class=\"_ _0\"></span>n  21<span class=\"ls1\"> </span>58<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>169<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 22<span class=\"ls1\"> </span>730<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>631<span class=\"ls1\"> </span>4 617 11<span class=\"ls1\"> </span>509<span class=\"ls1\"> </span>56<span class=\"ls1\"> </span>487 Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2022<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>640<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span>065<span class=\"ls1\"> </span>2 904 8 114 34<span class=\"ls1\"> </span>723 2 Additions  903<span class=\"ls1\"> </span>1 256 260<span class=\"ls1\"> </span>843<span class=\"ls1\"> </span>3 Disposals  -6 -433 -104 -205 -748 Amortissements cum<span class=\"_ _0\"></span>ul\u00e9s des actifs acquis en <span class=\"_ _0\"></span>rassemblement 0 49<span class=\"ls1\"> </span>74<span class=\"ls1\"> </span>24<span class=\"ls1\"> </span>147<span class=\"ls1\"> </span>d'entreprises Currency translati<span class=\"_ _0\"></span>on difference  20<span class=\"ls1\"> </span>60<span class=\"ls1\"> </span>23<span class=\"ls1\"> </span>48<span class=\"ls1\"> </span>151<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>557<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span>997<span class=\"ls1\"> </span>3 157 8 824 37<span class=\"ls1\"> </span>535 Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2022 11<span class=\"ls1\"> </span>366<span class=\"ls1\"> </span>4 110 1 534 2 071 19<span class=\"ls1\"> </span>0851 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 11<span class=\"ls1\"> </span>173<span class=\"ls1\"> </span>3 634 1 460 2 685 18<span class=\"ls1\"> </span>2 Les <span class=\"_ _44\"> </span>\u00aba<span class=\"_ _0\"></span>utres <span class=\"_ _44\"> </span>immobi<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sations <span class=\"_ _6f\"> </span>corporel<span class=\"_ _0\"></span>les\u00bb comprennent <span class=\"_ _5c\"> </span>pri<span class=\"_ _0\"></span>ncipalement <span class=\"_ _5f\"> </span><span class=\"ls96\">du</span> <span class=\"_ _5c\"> </span>mat<span class=\"_ _0\"></span>\u00e9riel informatique <span class=\"_ _4f\"> </span>et <span class=\"_ _53\"> </span>des <span class=\"_ _4f\"> </span>actifs <span class=\"_ _4f\"> </span>en <span class=\"_ _4f\"> </span>cours <span class=\"_ _53\"> </span>de<span class=\"_ _0\"></span> construction. <span class=\"_ _50\"> </span>Il <span class=\"_ _49\"> </span>n<span class=\"_ _0\"></span>\u2019y <span class=\"_ _49\"> </span>a <span class=\"_ _50\"> </span>pas <span class=\"_ _50\"> </span>d\u2019immobilis<span class=\"_ _0\"></span>ations corporelles <span class=\"_ _46\"> </span>sujettes <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _7\"> </span>restrictions <span class=\"_ _46\"> </span>de<span class=\"_ _0\"></span> propri\u00e9t\u00e9. Les <span class=\"_ _d\"> </span> <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>harges <span class=\"_ _d\"> </span>d\u2019amortissements <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>le<span class=\"ls46\">s </span>immobilisations <span class=\"_ _1\"></span>corporelles <span class=\"_ _27\"></span><span class=\"ls96\">ont <span class=\"_ _1\"></span></span> <span class=\"_ _0\"></span><span class=\"ls96\">\u00e9t\u00e9 <span class=\"_ _1\"></span></span>reco<span class=\"_ _0\"></span>nnues dans <span class=\"_\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_\"> </span>compte <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>r<span class=\"_ _0\"></span>\u00e9sultat <span class=\"_ _6d\"> </span>au <span class=\"_ _5\"> </span>nive<span class=\"_ _0\"></span>au <span class=\"_\"> </span> <span class=\"_ _6d\"> </span>des postes <span class=\"_ _0\"></span>\u00ab <span class=\"_ _0\"></span>Co\u00fbt <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ventes <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span><span class=\"ls67\">s <span class=\"_ _0\"></span></span>prestations <span class=\"_ _0\"></span><span class=\"lsa0\">\u00bb, </span>\u00ab <span class=\"_ _55\"> </span>Frais <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>vente <span class=\"_ _48\"> </span>et <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>marketing <span class=\"_ _55\"> </span>\u00bb, <span class=\"_ _48\"> </span>\u00ab <span class=\"_ _55\"> </span>Frais g\u00e9n\u00e9raux <span class=\"_ _51\"> </span>et <span class=\"_ _4\"> </span>ad<span class=\"_ _0\"></span>ministratifs <span class=\"_ _51\"> </span>\u00bb <span class=\"_ _4\"> </span>et <span class=\"_ _51\"> </span>\u00ab <span class=\"_ _51\"> </span>Frais <span class=\"_ _51\"> </span>de recherche et d\u00e9veloppem<span class=\"_ _0\"></span>ent \u00bb. En<span class=\"ls1\"> <span class=\"_ _46\"> </span>2022 <span class=\"_ _46\"> </span><span class=\"ls96\">et <span class=\"_ _46\"> </span></span>2021<span class=\"ls9e\">, <span class=\"_ _46\"> </span></span> <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _7\"> </span>investissem<span class=\"_ _0\"></span>ents </span>suppl\u00e9mentaires <span class=\"_ _54\"> </span>ont <span class=\"_ _54\"> </span>\u00e9t\u00e9 <span class=\"_ _54\"> </span>r\u00e9alis\u00e9s <span class=\"_ _54\"> </span>pour l\u2019\u00e9quipement <span class=\"_ _6b\"> </span>informatiq<span class=\"_ _0\"></span>ue <span class=\"_ _7a\"> </span>et <span class=\"_ _6b\"> </span>d\u2019autres<span class=\"_ _0\"></span> d\u00e9veloppements de<span class=\"_ _0\"></span> l\u2019usine.    En<span class=\"ls1\"> 2022 <span class=\"_ _2\"></span>et 2021<span class=\"ls9c\">, <span class=\"_ _2\"></span><span class=\"ls1\">les <span class=\"_ _3\"></span>cessions d\u2019actifs <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>orporels </span></span></span>correspondent <span class=\"_ _49\"> </span>principalement <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _51\"> </span>la <span class=\"_ _51\"> </span>mise <span class=\"_ _49\"> </span>au rebut d\u2019actifs inutilis\u00e9s<span class=\"_ _0\"></span> par le Groupe<span class=\"_ _0\"></span>. Malgr\u00e9 <span class=\"_\"> </span>les <span class=\"_\"> </span>conditions <span class=\"_\"> </span>macro-<span class=\"_ _0\"></span>\u00e9conomiques <span class=\"_\"> </span>et autres <span class=\"_ _27\"></span>\u00e9v<span class=\"_ _0\"></span>\u00e9nements <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>l'<span class=\"_ _0\"></span>ann\u00e9e <span class=\"_ _27\"></span>d\u00e9cri<span class=\"_ _0\"></span>ts <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"></span>la note <span class=\"_ _2\"></span><span class=\"ls1\">3, <span class=\"_ _2\"></span>IBA <span class=\"_ _2\"></span>n'<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>pas <span class=\"_ _2\"></span>identifi\u00e9 <span class=\"_ _2\"></span>d'indicat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>perte </span>de <span class=\"_ _47\"> </span>val<span class=\"_ _0\"></span>eur <span class=\"_ _47\"> </span>sur <span class=\"_ _48\"> </span>ses <span class=\"_ _48\"> </span>immob<span class=\"_ _0\"></span>ilisations <span class=\"_ _47\"> </span>corpore<span class=\"_ _0\"></span>lles pour les exercices <span class=\"_ _0\"></span>2022 <span class=\"ls96\">et 2021<span class=\"_ _0\"></span><span class=\"ls9e\">.  </span></span>9.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Entreprises <span class=\"_ _3\"></span>associ\u00e9es et soci\u00e9t\u00e9<span class=\"_ _3\"></span>s </span></span>contr\u00f4l\u00e9es conjo<span class=\"_ _3\"></span>intement et autres investissements<span class=\"_ _3\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Soci\u00e9t\u00e9s mises en<span class=\"_ _0\"></span> \u00e9quivalence 20<span class=\"ls1\"> </span>273<span class=\"ls1\"> </span>Autres investissemen<span class=\"_ _0\"></span>ts 12<span class=\"ls1\"> </span>923<span class=\"ls1\"> </span>3 805 TOTAL 14<span class=\"ls1\"> </span>361<span class=\"ls1\"> </span>4 078 9.1. <span class=\"_ _8d\"> </span>SOCI\u00c9T\u00c9S MISES EN \u00c9QUIVALENCE Les <span class=\"_ _0\"></span>soci\u00e9t\u00e9s <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ises <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>reprise<span class=\"_ _0\"></span> \u00e0 <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>note <span class=\"_\"> </span><span class=\"ls96\">5.2</span><span class=\"ff38\">Er<span class=\"_ _0\"></span>ror! <span class=\"_ _55\"> </span>Reference <span class=\"_\"> </span>source <span class=\"_\"> </span>not <span class=\"_\"> </span>f</span>ound.<span class=\"ff36 ls1\"> <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>Cyclhad <span class=\"_ _d\"> </span>S<span class=\"_ _0\"></span>AS<span class=\"_ _3\"></span>, <span class=\"_ _d\"> </span>Norman<span class=\"_ _0\"></span>dy </span>Hadrontherapy <span class=\"_ _27\"></span>SAS<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>Norm<span class=\"_ _0\"></span>andy <span class=\"_ _1\"></span>Hadront<span class=\"_ _0\"></span>herapy SARL et PanTera SA<span class=\"_ _0\"></span>/NV. Les <span class=\"_\"> </span>changements <span class=\"_\"> </span><span class=\"ls96\">des</span> <span class=\"_\"> </span>participations <span class=\"_\"> </span>dans <span class=\"_\"> </span>les soci\u00e9t\u00e9s <span class=\"_ _d\"> </span>mises<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>\u00e9quivale<span class=\"_ _0\"></span>nce <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>les suivantes <span class=\"ls9c\">: </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Au 1er janvier<span class=\"_ _0\"></span> 1 273 20<span class=\"ls1\"> </span>Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9<span class=\"_ _0\"></span>t\u00e9s mises en -1 <span class=\"ls98\">253</span> 3 \u00e9quivalence Acquisitions 0 250<span class=\"ls1\"> </span>Gain non r\u00e9alis\u00e9 s<span class=\"_ _0\"></span>ur la cession d\u2019une im<span class=\"_ _0\"></span>mobilisation incorporelle<span class=\"_ _0\"></span> 0 0 Au 31 d\u00e9cembre<span class=\"_ _0\"></span> 20<span class=\"ls1\"> </span>273<span class=\"ls1\"> </span>Les <span class=\"_ _15\"> </span>acquisitions <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>l\u2019ann\u00e9e <span class=\"_ _11\"> </span>repr\u00e9se<span class=\"_ _0\"></span>ntent principalement <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>contribution <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>de PanTera <span class=\"_ _0\"></span>SA/NV, <span class=\"_ _0\"></span>une entre<span class=\"_ _0\"></span>prise conjoint<span class=\"_ _0\"></span>e cr\u00e9\u00e9e en partenariat avec le<span class=\"_ _0\"></span> SCK-CEN. 9.1.1 <span class=\"_ _23\"> </span>Entreprises asso<span class=\"_ _3\"></span>ci\u00e9es L<span class=\"ls96\">a <span class=\"_ _47\"> </span></span> <span class=\"_ _47\"> </span>participation <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _26\"> </span>Group<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>dans<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>soci\u00e9t<span class=\"_ _0\"></span>\u00e9s associ\u00e9<span class=\"ls96\">es</span>, <span class=\"_ _66\"> </span>toutes <span class=\"_ _11\"> </span>non <span class=\"_ _66\"> </span>cot\u00e9es, <span class=\"_ _11\"> </span>sont <span class=\"_ _11\"> </span>les<span class=\"_ _0\"></span> suivantes : (EUR 000) % de  B\u00e9n\u00e9fice/ participation 2021 Pays Actifs Passifs Revenus (Perte) D\u00e9tenu Cyclhad SAS<span class=\"_ _0\"></span> France 66<span class=\"ls1\"> </span>373<span class=\"ls1\"> </span>76<span class=\"ls1\"> </span>589<span class=\"ls1\"> </span>4 892 -2 <span class=\"ls98\">035</span> 33,33% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SAS France 59<span class=\"ls1\"> </span>153<span class=\"ls1\"> </span>55<span class=\"ls1\"> </span>306<span class=\"ls1\"> </span>3 753 -4 <span class=\"ls98\">981</span> 39,81% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SARL France 51<span class=\"ls1\"> </span>-9 124<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>50,00% % de  B\u00e9n\u00e9fice/ participation 2022 Pays Actifs Passifs Revenus (Perte) D\u00e9tenu Cyclhad SAS<span class=\"_ _0\"></span> France 66<span class=\"ls1\"> </span>136<span class=\"ls1\"> </span>77<span class=\"ls1\"> </span>222<span class=\"ls1\"> </span>6 268 -870 33,33% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SAS France 54<span class=\"ls1\"> </span>284<span class=\"ls1\"> </span>57<span class=\"ls1\"> </span>246<span class=\"ls1\"> </span>4 116 -6 <span class=\"ls98\">809</span> 39,81% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SARL France 63<span class=\"ls1\"> </span>-<span class=\"ls98\">14</span> 124<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>50,00% Cyclhad SAS Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>d\u00e9tient <span class=\"_ _27\"></span>une <span class=\"_ _27\"></span>participation <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>33,33% dans <span class=\"_ _0\"></span>Cyclhad <span class=\"_ _0\"></span>SAS, <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>construit <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>centre <span class=\"_ _0\"></span>de protonth\u00e9rapie op\u00e9rati<span class=\"_ _0\"></span>onnel depuis l\u2019\u00e9t\u00e9 2018.<span class=\"_ _0\"></span> IBA <span class=\"_ _6d\"> </span>n\u2019a <span class=\"_ _6d\"> </span>pas <span class=\"_ _6d\"> </span>d\u2019eng<span class=\"_ _0\"></span>agement <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> d\u00e9cembre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span><span class=\"ls96\">et <span class=\"_ _1\"></span>au</span> <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022 <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>n\u2019a aucun <span class=\"_ _47\"> </span>en<span class=\"_ _0\"></span>gagement <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>part<span class=\"_ _0\"></span>iciper <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>un <span class=\"_ _47\"> </span>\u00e9v<span class=\"_ _0\"></span>entuel financement futur de Cy<span class=\"_ _0\"></span>clhad SAS. IBA <span class=\"_ _0\"></span><span class=\"lsa0\">n\u2019<span class=\"ls96\">a <span class=\"_ _0\"></span></span></span>d\u00e8s <span class=\"_ _0\"></span>lors<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>comptabilis\u00e9 <span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>quote-part<span class=\"_ _0\"></span> d<span class=\"ls96\">es</span> <span class=\"_\"> </span>pert<span class=\"_ _0\"></span>es <span class=\"_\"> </span>et <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>fonds <span class=\"_ _6d\"> </span>propres <span class=\"_\"> </span>n\u00e9gat<span class=\"_ _0\"></span>ifs <span class=\"_\"> </span>de Cyclhad <span class=\"_ _48\"> </span>SAS <span class=\"_ _48\"> </span>au<span class=\"_ _0\"></span>-del\u00e0 <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>a <span class=\"_ _47\"> </span>valeur <span class=\"_ _48\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>capital investi.  Normandie Hadronth\u00e9<span class=\"_ _0\"></span>rapie SAS Depuis <span class=\"_\"> </span>juin <span class=\"_\"> </span>201<span class=\"_ _0\"></span>9, <span class=\"_\"> </span>la <span class=\"_\"> </span>participation <span class=\"_\"> </span>d\u2019IBA<span class=\"_ _0\"></span> <span class=\"_\"> </span>dans Normandy <span class=\"_ _51\"> </span>Hadrontherapy<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>SAS <span class=\"_ _4\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>rest\u00e9e <span class=\"_ _51\"> </span>\u00e0 39,81 <span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>(sans <span class=\"_ _0\"></span>changement <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>rapport <span class=\"_ _0\"></span>\u00e0 2<span class=\"_ _0\"></span>019) d<span class=\"ls96\">ans</span> <span class=\"_ _26\"> </span>ce<span class=\"_ _0\"></span>tte <span class=\"_ _26\"> </span>soci\u00e9t\u00e9 <span class=\"_ _47\"> </span>suite <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>financement <span class=\"_ _47\"> </span>par plusieurs <span class=\"_ _0\"></span>acteurs<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>publics <span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>priv\u00e9s. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>\u2019ob<span class=\"_ _3\"></span>jectif <span class=\"_ _1\"></span>de ce <span class=\"_\"> </span>projet <span class=\"_\"> </span>est <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>lancer <span class=\"_\"> </span>le <span class=\"_\"> </span>d\u00e9veloppement <span class=\"_\"> </span>du premier syst\u00e8me<span class=\"_ _0\"></span> de th\u00e9rapie au carbone <span class=\"_ _0\"></span>\u00e0 base de <span class=\"_ _47\"> </span>cyclotron <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>monde <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>Caen, <span class=\"_ _47\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>Fr<span class=\"_ _0\"></span>ance, <span class=\"_ _26\"> </span>\u00e0<span class=\"_ _0\"></span> travers <span class=\"_ _46\"> </span>sa <span class=\"_ _5a\"> </span>filiale <span class=\"_ _46\"> </span>Normandy <span class=\"_ _46\"> </span>Hadron<span class=\"_ _0\"></span>therapy (NHa), <span class=\"_ _57\"> </span>en <span class=\"_ _57\"> </span>co<span class=\"_ _0\"></span>llaboration <span class=\"_ _57\"> </span>avec <span class=\"_ _57\"> </span>la <span class=\"_ _15\"> </span>R\u00e9gion Normandie <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lusieurs <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>acteurs<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>priv\u00e9s <span class=\"_ _0\"></span>et publics, <span class=\"_ _51\"> </span>dont <span class=\"_ _49\"> </span>SAPHYN <span class=\"_ _51\"> </span>(<span class=\"_ _0\"></span>SAnt\u00e9 <span class=\"_ _51\"> </span>et <span class=\"_ _49\"> </span>PHYsique Nucl\u00e9aire).  L\u2019investissement <span class=\"_ _27\"></span>global <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tous <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>partenaires dans <span class=\"_ _3\"></span>NHa s\u2019\u00e9l\u00e8ve \u00e0 <span class=\"_ _2\"></span>plus de EUR <span class=\"_ _2\"></span>6<span class=\"_ _0\"></span>0 <span class=\"_ _2\"></span>millions , <span class=\"_ _3\"></span>en fonds <span class=\"_ _26\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _26\"> </span>obligations<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>(garanti <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>la R\u00e9gion <span class=\"_ _1\"></span>Norman<span class=\"_ _0\"></span>die). <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>ntribution <span class=\"_ _1\"></span>d\u2019IBA <span class=\"_ _1\"></span>s\u2019est<span class=\"_ _0\"></span> \u00e9lev\u00e9e <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>EUR <span class=\"_ _27\"></span>6 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>ons <span class=\"_ _27\"></span>en <span class=\"_ _1\"></span>fo<span class=\"_ _0\"></span>nds <span class=\"_ _1\"></span>propres<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>\u00e0 EUR <span class=\"_\"> </span>1,5 <span class=\"_\"> </span>mi<span class=\"_ _0\"></span>llion <span class=\"_\"> </span>en <span class=\"_\"> </span>financement <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019obligations convertibles (voir n<span class=\"_ _0\"></span>ote 11).  L\u2019investissement <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u2019IBA <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omprend <span class=\"_ _27\"></span>\u00e9galement <span class=\"_ _26\"> </span>la vente <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la <span class=\"_ _58\"> </span>propri\u00e9t\u00e9 <span class=\"_ _52\"> </span>intellectuelle <span class=\"_ _58\"> </span>li\u00e9e <span class=\"_ _58\"> </span>au cyclotron <span class=\"_ _27\"></span>Cyc<span class=\"_ _0\"></span>lone\u00ae400 <span class=\"_ _27\"></span>NH<span class=\"_ _0\"></span>a. <span class=\"_ _1\"></span>Le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ga<span class=\"_ _0\"></span>in <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>cette transaction <span class=\"_ _2\"></span>s\u2019est<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>\u00e9l<span class=\"_ _0\"></span>ev\u00e9 <span class=\"_ _2c\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>EUR <span class=\"_ _3\"></span>5 <span class=\"_ _2\"></span>millions <span class=\"_ _3\"></span>qui <span class=\"_ _2\"></span>a \u00e9t\u00e9 r\u00e9duit <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>EUR <span class=\"_ _47\"> </span>2 <span class=\"_ _47\"> </span>mi<span class=\"_ _0\"></span>llion<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>(39,81%) <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>t<span class=\"_ _0\"></span>itre <span class=\"_ _47\"> </span>de  gain non r\u00e9alis\u00e9 en <span class=\"_ _0\"></span>2019.  IBA <span class=\"_ _6d\"> </span>n\u2019a <span class=\"_ _6d\"> </span>pas <span class=\"_ _6d\"> </span>d\u2019<span class=\"_ _0\"></span>engagement <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> d\u00e9cembre 2021 <span class=\"ls96\">et </span>31 <span class=\"_ _0\"></span>d\u00e9cembre 2022 et n\u2019a pas d\u2019<span class=\"ls1\">engagement <span class=\"_\"> </span>\u00e0 <span class=\"_ _48\"> </span>participer<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _55\"> </span>tout <span class=\"_ _55\"> </span>financement </span>futur <span class=\"_ _5b\"> </span>potentiel <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>Normandy <span class=\"_ _5b\"> </span>Ha<span class=\"_ _0\"></span>drontherapy SAS. IBA <span class=\"_ _0\"></span><span class=\"lsa0\">n\u2019<span class=\"ls96\">a <span class=\"_ _0\"></span></span></span>d\u00e8s <span class=\"_ _0\"></span>lors<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>comptabilis\u00e9 <span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>quote-part<span class=\"_ _0\"></span> d<span class=\"ls96\">es</span> <span class=\"_\"> </span>pert<span class=\"_ _0\"></span>es <span class=\"_\"> </span>et <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>fonds <span class=\"_ _6d\"> </span>propres <span class=\"_\"> </span>n\u00e9gat<span class=\"_ _0\"></span>ifs <span class=\"_\"> </span>de Normandy <span class=\"_ _55\"> </span>Hadrontherapy <span class=\"_ _55\"> </span>SAS <span class=\"_ _55\"> </span><span class=\"ls96\">au</span>-del\u00e0 <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>sa valeur du capital investi.<span class=\"_ _0\"></span>  Le tableau suivant ill<span class=\"_ _0\"></span>ustre l\u2019information financi\u00e8re r\u00e9s<span class=\"_ _0\"></span>um\u00e9e des <span class=\"_ _0\"></span>entreprises associ\u00e9es<span class=\"_ _0\"></span> : (EUR 000) 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Investissement d<span class=\"_ _0\"></span>ans les entreprises li\u00e9es<span class=\"_ _0\"></span> Actifs courants<span class=\"_ _0\"></span> 34<span class=\"ls1\"> </span>816<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>456<span class=\"ls1\"> </span>Actifs non courants<span class=\"_ _0\"></span> 90<span class=\"ls1\"> </span>760<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>027<span class=\"ls1\"> </span>Passifs courants <span class=\"_ _0\"></span>(-) -<span class=\"ls98\">11</span> 812 -<span class=\"ls98\">14</span> 366 Passifs non courant<span class=\"_ _0\"></span>s (-) -120 092 -120 116 Fonds propres -6 <span class=\"ls98\">328</span> -<span class=\"ls98\">13</span> 999 Quote-part du Gro<span class=\"_ _0\"></span>upe dans les fonds prop<span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>s -1 <span class=\"ls98\">853</span> -4 <span class=\"ls98\">849</span> Quote-part cumul\u00e9<span class=\"_ _0\"></span>e non reconnue des pertes <span class=\"_ _0\"></span>de l\u2019entreprise associ\u00e9e<span class=\"_ _0\"></span> -1 <span class=\"ls98\">991</span> -1 <span class=\"ls98\">991</span> Quote-part cumul\u00e9<span class=\"_ _0\"></span>e non reconnue des pertes <span class=\"_ _0\"></span>de l\u2019entreprise associ\u00e9e<span class=\"_ _0\"></span> 3 865 6 865 Autres 0 0 Valeur compta<span class=\"_ _0\"></span>ble du Groupe dans la soci\u00e9<span class=\"_ _0\"></span>t\u00e9 mise en \u00e9quivalence 21<span class=\"ls1\"> </span>25<span class=\"ls1\"> </span>9.1.2 <span class=\"_ _23\"> </span>Soci\u00e9t\u00e9s contr\u00f4l\u00e9e<span class=\"_ _3\"></span>s conjointeme<span class=\"_ _3\"></span>nt  Le Groupe a une joint-venture depuis 2022 : % de  B\u00e9n\u00e9fice/ participation 2022 Pays Actifs Passifs Revenus (Perte) D\u00e9tenu PanTera SA/NV<span class=\"_ _0\"></span> Belgique 499<span class=\"ls1\"> </span>2 17<span class=\"ls1\"> </span>-3 50,00% PanTera SA/NV<span class=\"_ _0\"></span> En <span class=\"_ _26\"> </span>2022, <span class=\"_ _27\"> </span>IBA <span class=\"_ _26\"> </span>a <span class=\"_ _27\"> </span>\u00e9tabli <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>partenariat <span class=\"_ _27\"></span>strat\u00e9gique <span class=\"_ _27\"> </span>en R&amp;D <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>tant <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>joint-venture <span class=\"_ _6d\"> </span>avec <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>SCK-CEN (Centre <span class=\"_\"> </span>belge <span class=\"_\"> </span>de <span class=\"_\"> </span>re<span class=\"_ _3\"></span>cherche <span class=\"_\"> </span>nucl\u00e9aire). <span class=\"_\"> </span> <span class=\"_\"> </span>Les <span class=\"_\"> </span>deux<span class=\"_ _3\"></span> entit\u00e9s <span class=\"_ _0\"></span>participent \u00e0 <span class=\"_ _0\"></span>hauteur de 50<span class=\"_ _0\"></span>% du capital <span class=\"_ _0\"></span>social avec <span class=\"_ _27\"> </span>une <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>ontribution <span class=\"_ _27\"></span>initiale <span class=\"_ _27\"></span>d\u2019EUR <span class=\"_ _27\"></span>0,3 <span class=\"_ _26\"> </span>million. <span class=\"_ _27\"></span> <span class=\"_ _26\"> </span>L<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span> Joint <span class=\"_ _27\"> </span>Ventu<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>\u00e9tablie <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>Belgique <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>sera <span class=\"_ _26\"> </span>acti<span class=\"ls5b\">ve</span> dans <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>m\u00e9decine <span class=\"_ _47\"> </span>nucl\u00e9aire, <span class=\"_ _47\"> </span>plus <span class=\"_ _47\"> </span>pr\u00e9cis\u00e9ment, <span class=\"_\"> </span>e<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>le<span class=\"_ _2\"></span> d\u00e9veloppera, <span class=\"_ _0\"></span>produira <span class=\"_ _0\"></span>et distribuera<span class=\"_ _0\"></span> l\u2019isotope <span class=\"_ _0\"></span>Ac.225.<span class=\"ls5f\">  </span>Le <span class=\"_ _27\"> </span>projet <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>R&amp;D <span class=\"_ _27\"> </span>en <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span>st <span class=\"_ _1\"></span>encore <span class=\"_ _27\"> </span>\u00e0 <span class=\"_ _26\"> </span>ses <span class=\"_ _27\"></span>d\u00e9buts <span class=\"_ _27\"> </span>et <span class=\"_ _27\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> production <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>distribution <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>vrait <span class=\"_ _2\"></span>s\u2019acc\u00e9l\u00e9rer <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>partir <span class=\"_ _2c\"></span>de 2026.<span class=\"ls1\"> </span>Le <span class=\"_ _2c\"></span>ta<span class=\"_ _0\"></span>bleau <span class=\"_ _2c\"></span>su<span class=\"_ _0\"></span>ivant <span class=\"_ _2c\"></span>illustre <span class=\"_ _2\"></span>l\u2019informa<span class=\"_ _0\"></span>tion <span class=\"_ _2c\"></span>financ<span class=\"_ _0\"></span>i\u00e8re r\u00e9sum\u00e9e de Pa<span class=\"_ _0\"></span>nTera SA/NV: (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Investissement d<span class=\"_ _0\"></span>ans les entreprises li\u00e9es<span class=\"_ _0\"></span> Actifs courants<span class=\"_ _0\"></span> 499<span class=\"ls1\"> </span>Actifs non courants<span class=\"_ _0\"></span> 0 Passifs courants <span class=\"_ _0\"></span>(-) -2 Passifs non courant<span class=\"_ _0\"></span>s (-) 0 Fonds propres 497<span class=\"ls1\"> </span>Quote-part du Gro<span class=\"_ _0\"></span>upe dans les fonds p<span class=\"_ _0\"></span>ropres 249<span class=\"ls1\"> </span>Valeur comptable<span class=\"_ _0\"></span> du Groupe dans la soci\u00e9<span class=\"_ _0\"></span>t\u00e9 mise en \u00e9quivalence<span class=\"_ _0\"></span> 249<span class=\"ls1\"> </span>9.2. <span class=\"_ _8d\"> </span>AUTRES INVESTISSEMENTS S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La valeur comptab<span class=\"_ _0\"></span>le de ces investissements<span class=\"_ _0\"></span> est la <span class=\"_ _26\"> </span>juste <span class=\"_ _26\"> </span>valeur. <span class=\"_ _26\"> </span> <span class=\"_ _26\"> </span>Lors<span class=\"_ _0\"></span>qu'il <span class=\"_ _27\"></span>n'y<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>a <span class=\"_ _26\"> </span>pas <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>march\u00e9<span class=\"_ _0\"></span> actif <span class=\"_ _48\"> </span>ni <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>donn\u00e9es <span class=\"_ _48\"> </span>observ<span class=\"_ _0\"></span>abl<span class=\"_ _3\"></span>es <span class=\"_ _55\"> </span>pouvant <span class=\"_ _48\"> </span>\u00eatre<span class=\"_ _0\"></span> utilis\u00e9es <span class=\"_ _48\"> </span>pour <span class=\"_\"> </span>l<span class=\"_ _3\"></span>'\u00e9valuation,<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>i<span class=\"_ _0\"></span>nvestissements sont <span class=\"_ _26\"> </span>\u00e9valu\u00e9s <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _27\"></span>cat<span class=\"_ _0\"></span>\u00e9gorie <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>juste <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e niveau <span class=\"_ _26\"> </span>3, <span class=\"_ _47\"> </span>sur <span class=\"_ _47\"> </span>base <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>t<span class=\"_ _0\"></span>echniques <span class=\"_ _26\"> </span>d'\u00e9v<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>uation utilisant <span class=\"_ _57\"> </span>des <span class=\"_ _d\"> </span>do<span class=\"_ _0\"></span>nn\u00e9es <span class=\"_ _d\"> </span>qui <span class=\"_ _d\"> </span>n<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>sont <span class=\"_ _57\"> </span>pas directement <span class=\"_ _49\"> </span>observabl<span class=\"_ _0\"></span>es. <span class=\"_ _51\"> </span> <span class=\"_ _49\"> </span>Sur <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>base <span class=\"_ _49\"> </span>des informations <span class=\"_ _d\"> </span>fournies <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>la <span class=\"_ _4f\"> </span>direction <span class=\"_ _d\"> </span>de l'entreprise d\u00e9tenue <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>artiellement <span class=\"_ _2\"></span>par le <span class=\"_ _2\"></span>Groupe<span class=\"_ _0\"></span><span class=\"ls9c\">, </span>telles <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le pl<span class=\"_ _0\"></span>an pr<span class=\"_ _0\"></span>\u00e9visionnel, <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span><span class=\"ls96\">a <span class=\"_ _0\"></span></span>d\u00e9velopp\u00e9 un mod\u00e8le<span class=\"_ _0\"></span> d'\u00e9valuation <span class=\"_ _0\"></span>bas\u00e9 sur l<span class=\"_ _0\"></span>es revenus e<span class=\"_ _0\"></span>n utilisant <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_\"> </span>de <span class=\"_\"> </span>tr\u00e9sor<span class=\"_ _0\"></span>erie <span class=\"_\"> </span>futurs <span class=\"_\"> </span>q<span class=\"_ _0\"></span>ui<span class=\"_ _3\"></span> <span class=\"_\"> </span>so<span class=\"_ _0\"></span>n<span class=\"ls9e\">t </span>actualis\u00e9s <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>utilisant <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>CM<span class=\"_ _0\"></span>PC <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l'entrepr<span class=\"_ _0\"></span>ise. <span class=\"_ _2c\"></span> <span class=\"_ _3\"></span>Il existe <span class=\"_ _52\"> </span>une <span class=\"_ _52\"> </span>incert<span class=\"_ _0\"></span>itude <span class=\"_ _58\"> </span>i<span class=\"_ _0\"></span>nh\u00e9rente <span class=\"_ _52\"> </span>aux <span class=\"_ _52\"> </span>plans<span class=\"_ _0\"></span> pr\u00e9visionnels <span class=\"_ _4\"> </span>ut<span class=\"_ _0\"></span>ilis\u00e9s <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>omme <span class=\"_ _4e\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>calcul ainsi <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>primes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>risque <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>marc<span class=\"_ _0\"></span>h\u00e9 utilis\u00e9es pour d\u00e9ter<span class=\"_ _0\"></span>miner le taux d'actualisation.<span class=\"_ _0\"></span> Les <span class=\"_ _2\"></span>\u00ab Autres <span class=\"_ _2\"></span>investissements <span class=\"_ _2\"></span>\u00bb incluent <span class=\"_ _2\"></span>les a<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>tions <span class=\"_ _2\"></span>de soci\u00e9t\u00e9s <span class=\"_ _4\"> </span>dans <span class=\"_ _6d\"> </span>lesquelles<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>IBA <span class=\"_ _4\"> </span>n\u2019a <span class=\"_ _4e\"> </span>pas <span class=\"_ _4e\"> </span>d\u2019influence notable. <span class=\"_ _0\"></span>Ces actions <span class=\"_ _0\"></span>sont r\u00e9\u00e9valu\u00e9es s<span class=\"_ _0\"></span>oit sur <span class=\"_ _0\"></span>la base du <span class=\"_ _2\"></span>prix <span class=\"_ _2\"></span>march\u00e9<span class=\"ls5f\">, <span class=\"_ _3\"></span><span class=\"ls1\">ou <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>valeur <span class=\"_ _2\"></span>qui <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ur </span></span>ont <span class=\"_ _52\"> </span>\u00e9t\u00e9 <span class=\"_ _7\"> </span>accord\u00e9e<span class=\"ls67\">s <span class=\"_ _52\"> </span></span>sur <span class=\"_ _52\"> </span>base <span class=\"_ _7\"> </span>d\u2019un <span class=\"_ _52\"> </span>mod\u00e8le <span class=\"_ _52\"> </span>de valorisation. (EUR 000) 2021 2022 Au 1er janvier<span class=\"_ _0\"></span> 13<span class=\"ls1\"> </span>088<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>923<span class=\"ls1\"> </span>Mouvements par les <span class=\"_ _0\"></span>r\u00e9serves (Valorisa<span class=\"_ _0\"></span>tion \u00e0 la juste valeur <span class=\"_ _0\"></span>\u2013 IFRS 9) -165 -<span class=\"ls98\">10</span> 422 Acquisitions 0 1 304 Au 31 d\u00e9cembre<span class=\"_ _0\"></span> 12<span class=\"ls1\"> </span>923<span class=\"ls1\"> </span>3 805 HIL Applied Medical Ltd <span class=\"_ _0\"></span> En <span class=\"_ _0\"></span>2016, <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>investi <span class=\"_ _0\"></span>USD <span class=\"_ _1\"></span>2<span class=\"ls5f\">,0</span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illion<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>EUR<span class=\"_ _3\"></span> 1,8 million) <span class=\"_ _3\"></span>dans HIL <span class=\"_ _2\"></span>Applied Medical <span class=\"_ _2\"></span>Ltd, une soci\u00e9t\u00e9 priv\u00e9e <span class=\"_\"> </span>isra\u00e9lienne <span class=\"_ _48\"> </span>qui <span class=\"_ _48\"> </span>d\u00e9veloppe <span class=\"_\"> </span>des <span class=\"_\"> </span>s<span class=\"_ _3\"></span>yst\u00e8mes <span class=\"_ _48\"> </span>de protonth\u00e9rapie <span class=\"_ _1\"></span><span class=\"lsca\">au</span> <span class=\"_ _1\"></span>laser. <span class=\"_ _0\"></span>HIL <span class=\"_ _1\"></span>applique <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span> <span class=\"_ _1\"></span>approche novatrice et brevet\u00e9e \u00e0 l\u2019acc\u00e9l\u00e9ration et la distriburion de p<span class=\"_ _3\"></span>articules, combinant<span class=\"_ _3\"></span> la <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>anotechnologie <span class=\"_ _2\"></span>avec de<span class=\"_ _3\"></span>s lasers <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>ultra-haute <span class=\"_ _48\"> </span>intensit\u00e9 <span class=\"_ _48\"> </span>et <span class=\"_ _48\"> </span>des <span class=\"_\"> </span>aimants <span class=\"_ _48\"> </span>ultra-rapides. <span class=\"_ _49\"> </span>Cette <span class=\"_ _50\"> </span>avanc\u00e9e <span class=\"_ _49\"> </span>technologique <span class=\"_ _49\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>tentielle pourrait <span class=\"_ _0\"></span>permettre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>duire <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fa\u00e7on <span class=\"_ _0\"></span>significati<span class=\"_ _3\"></span>ve <span class=\"_ _0\"></span>la taille <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span><span class=\"lsc9\">le</span> co\u00fb<span class=\"_ _0\"></span>t des <span class=\"_ _0\"></span>syst\u00e8mes <span class=\"_ _0\"></span>de p<span class=\"_ _0\"></span>rot<span class=\"_ _3\"></span>onth\u00e9rapie <span class=\"_ _0\"></span>sans compromettre sa pertinence clinique. Parall\u00e8lement \u00e0 cet investissement, IBA<span class=\"_ _3\"></span> et HIL <span class=\"_ _2\"></span>ont sign\u00e9 un accord <span class=\"_ _2\"></span>de fabricant d\u2019\u00e9quipement d\u2019origine (<span class=\"_ _0\"></span>FEO) qui donne<span class=\"lsd1\">ra</span> <span class=\"ls8c\">\u00e0 </span>IBA <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>droit <span class=\"_ _1\"></span>d\u2019acheter <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>urs <span class=\"_ _1\"></span>acc\u00e9l\u00e9rateurs <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>protons au<span class=\"ls1\"> <span class=\"_ _0\"></span>laser en <span class=\"_ _0\"></span>vue de <span class=\"_ _0\"></span>les int\u00e9grer d<span class=\"_ _0\"></span>ans s<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s s<span class=\"_ _0\"></span>olutions de </span>protonth\u00e9rapie.<span class=\"ls5f\">  </span> Au <span class=\"_ _5\"> </span>31 <span class=\"_\"> </span>d\u00e9cembre <span class=\"_ _5\"> </span>2022, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>l'absence <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>donn\u00e9es directement observables pour \u00e9tayer l'\u00e9valuation, IB<span class=\"_ _2\"></span>A a <span class=\"_ _4\"> </span><span class=\"ls1\">mesur\u00e9 <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _4e\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>l'investissement <span class=\"_ _4\"> </span><span class=\"lsca\">en</span> </span>utilisant <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>m\u00e9thode <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>l\u2019actualisation <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>flux <span class=\"_ _5\"> </span>de tr\u00e9sorerie <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>donn\u00e9es <span class=\"_ _1\"></span>significatives <span class=\"_ _1\"></span>utilis\u00e9es <span class=\"_ _1\"></span>sont les <span class=\"_ _6d\"> </span>pr\u00e9visions <span class=\"_ _6d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>flux <span class=\"_ _4e\"> </span>de <span class=\"_ _6d\"> </span>tr\u00e9sorerie <span class=\"_ _6d\"> </span>d\u00e9<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>v\u00e9es <span class=\"_ _6d\"> </span>des pr\u00e9visions <span class=\"_ _4e\"> </span>d'EBITDA <span class=\"_ _6d\"> </span>su<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _4e\"> </span>une <span class=\"_ _4e\"> </span>p\u00e9riode <span class=\"_ _4e\"> </span>de <span class=\"_ _6d\"> </span>10 <span class=\"_ _4e\"> </span>ans pr\u00e9par\u00e9es <span class=\"_ _47\"> </span>par <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>direction <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>HIL <span class=\"_ _47\"> </span>et <span class=\"_ _48\"> </span>un <span class=\"_\"> </span>C<span class=\"_ _3\"></span>MPC <span class=\"_ _47\"> </span>de 22,3% <span class=\"_ _2\"></span>refl\u00e9tant <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>d'int\u00e9r\u00eat <span class=\"_ _2c\"></span>sans <span class=\"_ _2\"></span>risque <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>march\u00e9 local, la <span class=\"_ _3\"></span>prime de r<span class=\"_ _2\"></span>is<span class=\"_ _0\"></span>que<span class=\"_ _3\"></span> du ma<span class=\"_ _3\"></span>rch\u00e9 et le<span class=\"_ _3\"></span>s primes <span class=\"_ _3\"></span>pour les <span class=\"_ _51\"> </span>petites <span class=\"_ _49\"> </span>entreprises. <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>Sur <span class=\"_ _51\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _4\"> </span>de <span class=\"_ _49\"> </span>l'exercice d'\u00e9valuation, <span class=\"_ _26\"> </span>IBA <span class=\"_ _27\"> </span>a <span class=\"_ _26\"> </span>enregistr\u00e9 <span class=\"_ _26\"> </span>une <span class=\"_ _27\"> </span>a<span class=\"_ _0\"></span>ugmentati<span class=\"_ _3\"></span>on <span class=\"_ _26\"> </span>de valeur <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>l'inves<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>issement <span class=\"_ _47\"> </span>d'EUR <span class=\"_ _47\"> </span>1<span class=\"_ _0\"></span>,0 <span class=\"_ _47\"> </span>million<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span><span class=\"lsca\">31 </span>d\u00e9cembre <span class=\"_ _3\"></span>2022 <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>les <span class=\"_ _3\"></span>autres <span class=\"_ _2\"></span>\u00e9l\u00e9ments du <span class=\"_ _2\"></span>r\u00e9sultat global <span class=\"_\"> </span>(impact <span class=\"_ _48\"> </span>cumul\u00e9 <span class=\"_\"> </span>sur<span class=\"_ _3\"></span> <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>r\u00e9serves <span class=\"_\"> </span>d'EUR <span class=\"_ _48\"> </span>1,0 million au 31 d\u00e9cembre 2022). Scandidos A.B. <span class=\"_ _0\"></span> En <span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>022, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Groupe a <span class=\"_ _2\"></span>pris <span class=\"_ _2\"></span>une <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rticipation <span class=\"_ _2\"></span>minoritaire de <span class=\"_ _58\"> </span>SEK <span class=\"_ _58\"> </span>13,7 <span class=\"_ _58\"> </span>millions <span class=\"_ _58\"> </span>(EUR <span class=\"_ _5b\"> </span>1,3 <span class=\"_ _58\"> </span>million) <span class=\"_ _58\"> </span>dans ScandiDos <span class=\"_ _1\"></span>A.B. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>Cet <span class=\"_ _1\"></span>investissement <span class=\"_ _1\"></span>repr\u00e9sente <span class=\"_ _27\"></span>une participation <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>10,1<span class=\"_ _0\"></span>1<span class=\"_ _3\"></span>% <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>capital<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>La <span class=\"_ _1\"></span>soci\u00e9t\u00e9 <span class=\"_ _27\"></span>est <span class=\"_ _1\"></span>un groupe <span class=\"_ _2\"></span>cot\u00e9 <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>la <span class=\"_ _3\"></span>bourse <span class=\"_ _2\"></span>su\u00e9doise, <span class=\"_ _3\"></span>l'investissement <span class=\"_ _2\"></span>est comptabilis\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _0\"></span>avec <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>changements comptabilis\u00e9s <span class=\"_ _47\"> </span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>Autres <span class=\"_ _26\"> </span>\u00e9l\u00e9ments <span class=\"_ _47\"> </span>du <span class=\"_ _26\"> </span>r\u00e9sultat global.  En<span class=\"_ _3\"></span> 2022, cet<span class=\"_ _3\"></span>te r\u00e9\u00e9valuation \u00e0<span class=\"_ _3\"></span> la ju<span class=\"_ _3\"></span>ste valeur <span class=\"_ _2\"></span>a diminu\u00e9 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _26\"> </span>valeur <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>l\u2019investissement <span class=\"_ _47\"> </span>par <span class=\"_ _47\"> </span>rapport <span class=\"_ _26\"> </span>\u00e0 l\u2019acquisition <span class=\"_ _49\"> </span>d\u2019EUR <span class=\"_ _51\"> </span>0,3 <span class=\"_ _49\"> </span>million <span class=\"_ _49\"> </span>contre <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>autres \u00e9l\u00e9ments <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>r\u00e9sultat <span class=\"_ _2\"></span>global du<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Groupe <span class=\"_ _2\"></span>(impact <span class=\"_ _2\"></span>cumul\u00e9 sur <span class=\"_ _6d\"> </span>les <span class=\"_ _6d\"> </span>autres <span class=\"_ _6d\"> </span>r\u00e9serves <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>\u2019E<span class=\"_ _3\"></span>UR <span class=\"_ _6d\"> </span>0,3 <span class=\"_ _6d\"> </span>million <span class=\"_ _6d\"> </span><span class=\"ls22\">au</span> <span class=\"_ _4e\"> </span><span class=\"lsca\">31 </span>d\u00e9cembre 2022<span class=\"lsd1\">).</span> Rutherford Estates Ltd<span class=\"_ _0\"></span> Tel <span class=\"_ _2\"></span>que d\u00e9crit<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dans <span class=\"_ _2\"></span>la not<span class=\"_ _3\"></span>e 3<span class=\"_ _3\"></span>.4, <span class=\"_ _2\"></span>Ruth<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>ford <span class=\"_ _2\"></span>Es<span class=\"_ _0\"></span>ta<span class=\"_ _3\"></span>tes <span class=\"_ _2\"></span>L<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>d a <span class=\"_ _1\"></span>d\u00e9clar\u00e9 <span class=\"_ _0\"></span>faillite <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>2022, <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>r\u00e9duit <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>juste valeur <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>son <span class=\"_ _27\"></span>investissement <span class=\"_ _27\"> </span>d\u2019<span class=\"_ _0\"></span>EUR <span class=\"_ _1\"></span>11,1 <span class=\"_ _27\"> </span>millions <span class=\"_ _26\"> </span><span class=\"lsca\">\u00e0 </span>z\u00e9ro (contre les a<span class=\"_ _0\"></span>utres \u00e9l\u00e9ments du r\u00e9sultat global du Groupe<span class=\"lsd1\">).</span>10.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Imp\u00f4ts diff\u00e9r\u00e9s</span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables apr\u00e8s plus <span class=\"_ _0\"></span>de 12 mois \u2013 p<span class=\"_ _0\"></span>ertes fiscales report\u00e9es<span class=\"_ _0\"></span> 4 667 15<span class=\"ls1\"> </span>917<span class=\"ls1\"> </span>Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables apr\u00e8s plus <span class=\"_ _0\"></span>de 12 mois - diff\u00e9r<span class=\"_ _0\"></span>ences temporaires 193<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables dans les 12<span class=\"_ _0\"></span> mois \u2013 pertes fiscale<span class=\"_ _0\"></span>s report\u00e9es<span class=\"_ _0\"></span> 945<span class=\"ls1\"> </span>0 Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables dans les 12<span class=\"_ _0\"></span> mois - diff\u00e9rences t<span class=\"_ _0\"></span>emporaires 3 576 4 607 TOTAL  9 381 20<span class=\"ls1\"> </span>950<span class=\"ls1\"> </span>Passifs d'imp\u00f4ts dif<span class=\"_ _0\"></span>f\u00e9r\u00e9s nett\u00e9s des acti<span class=\"_ _0\"></span>fs d'imp\u00f4ts diff\u00e9r\u00e9s dans l'\u00e9t<span class=\"_ _0\"></span>at de la situation financi\u00e8re pour <span class=\"_ _0\"></span>des entit\u00e9s appartenant au m\u00eam<span class=\"_ _0\"></span>e groupe de consoli<span class=\"_ _0\"></span>dation fiscale<span class=\"_ _0\"></span> -739 -739 Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s totaux comptabilis\u00e9s<span class=\"_ _0\"></span> 8 642 20<span class=\"ls1\"> </span>211<span class=\"ls1\"> </span>PASSIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S Passifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s payables apr\u00e8s plus<span class=\"_ _0\"></span> de 12 mois - diff\u00e9<span class=\"_ _0\"></span>rences temporaires 936<span class=\"ls1\"> </span>1 495 Passifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s payables dans les 12 mois <span class=\"_ _0\"></span>- diff\u00e9rences temp<span class=\"_ _0\"></span>oraires 0 0 TOTAL  936<span class=\"ls1\"> </span>1 495 Passifs d'imp\u00f4ts dif<span class=\"_ _0\"></span>f\u00e9r\u00e9s nett\u00e9s des acti<span class=\"_ _0\"></span>fs d'imp\u00f4ts diff\u00e9r\u00e9s dans l'\u00e9t<span class=\"_ _0\"></span>at de la situation financi\u00e8re pour <span class=\"_ _0\"></span>des entit\u00e9s appartenant<span class=\"_ _0\"></span> au<span class=\"_ _3\"></span> m\u00eame gr<span class=\"_ _0\"></span>oupe de consolidation fisc<span class=\"_ _0\"></span>ale -739 -739 Passifs d\u2019imp\u00f4ts d<span class=\"_ _0\"></span>iff\u00e9r\u00e9s totaux comptabilis<span class=\"_ _0\"></span>\u00e9s 197<span class=\"ls1\"> </span>756<span class=\"ls1\"> </span>Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s nets 8 445 19<span class=\"ls1\"> </span>455<span class=\"ls1\"> </span>Les <span class=\"_ _26\"> </span>actifs <span class=\"_ _26\"> </span>d\u2019imp\u00f4t <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _27\"> </span>ont <span class=\"_ _26\"> </span>augment\u00e9 <span class=\"_ _26\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>8,6 millions <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ar <span class=\"_\"> </span>rapport <span class=\"_\"> </span> <span class=\"_ _5\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>fin <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>l\u2019exercice <span class=\"_\"> </span>du <span class=\"_ _6d\"> </span><span class=\"lsca\">31 </span>d\u00e9cembre <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>cl\u00f4turer \u00e0 <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>20,2 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>au 31 <span class=\"_\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_\"> </span>repr\u00e9sentant <span class=\"_\"> </span>un <span class=\"_\"> </span>augmentation des <span class=\"_ _0\"></span>diff\u00e9rences <span class=\"_ _0\"></span>tempor<span class=\"_ _3\"></span>aires <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>1,3 <span class=\"_ _0\"></span>million et <span class=\"_ _0\"></span>un<span class=\"lsca\">e </span>aug<span class=\"ls1\">mentation <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pertes <span class=\"_ _2\"></span>fi<span class=\"_ _0\"></span>sca<span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>tili<span class=\"_ _3\"></span>sables re<span class=\"_ _3\"></span>port\u00e9es </span>d\u2019EUR <span class=\"_ _47\"> </span>10,3 <span class=\"_ _47\"> </span>millions. <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>La <span class=\"_ _47\"> </span>raison <span class=\"_ _47\"> </span>principale <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>cette augmentation <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>reconnaissance <span class=\"_ _47\"> </span>initiale <span class=\"_ _48\"> </span>d'actifs d'imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>pertes <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>report\u00e9es <span class=\"_ _0\"></span>en Belgique.   Sur <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>dernier <span class=\"_ _0\"></span>plan<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>financier, <span class=\"_ _0\"></span>le M<span class=\"_ _0\"></span>anagement a conclu <span class=\"_ _0\"></span>qu'IBA <span class=\"_ _1\"></span>SA <span class=\"_ _0\"></span>sera <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>mesure <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compenser <span class=\"_ _1\"></span>les b\u00e9n\u00e9fices <span class=\"_ _1\"></span>imposables <span class=\"_ _1\"></span>futurs <span class=\"_ _27\"></span>avec <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>pertes <span class=\"_ _1\"></span>fiscales pass\u00e9es, <span class=\"_ _26\"> </span>ce<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>qui <span class=\"_ _26\"> </span>repr\u00e9sente <span class=\"_ _26\"> </span>une <span class=\"_ _47\"> </span>\u00e9conomie <span class=\"_ _26\"> </span>d'imp\u00f4ts futurs <span class=\"_ _1\"></span>d'au <span class=\"_ _1\"></span>moins <span class=\"_ _1\"></span>EUR <span class=\"_ _27\"></span>10,9 <span class=\"_ _1\"></span>millions. <span class=\"_ _1\"></span>Plus <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d\u00e9tails sur l<span class=\"_ _0\"></span>\u2019estimation de cet <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>sont donn\u00e9 <span class=\"_ _0\"></span>en note <span class=\"_ _0\"></span>4.1.1<span class=\"lscc\">.  </span>Une d<span class=\"_ _3\"></span>iminution de<span class=\"_ _3\"></span> 10<span class=\"_ _3\"></span>% <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>de l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>marge brute <span class=\"_ _2\"></span>annuelle pr\u00e9vue <span class=\"_ _26\"> </span>entra\u00eenerait <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>diminution <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019actif <span class=\"_ _26\"> </span>d\u2019imp\u00f4t diff\u00e9r\u00e9 comptabilis\u00e9 d\u2019EUR 4,4 millions. Au <span class=\"_ _47\"> </span>31 <span class=\"_ _47\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>202<span class=\"_ _0\"></span>2, <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>Groupe <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span><span class=\"lsca\">ac</span>c<span class=\"_ _0\"></span>umul\u00e9 <span class=\"_ _26\"> </span>des pertes <span class=\"_ _4\"> </span>d\u2019exploitation <span class=\"_ _51\"> </span>nettes <span class=\"_ _4\"> </span>d\u2019EUR <span class=\"_ _4\"> </span><span class=\"ls22\">162,</span>7<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>m<span class=\"_ _0\"></span>illions (2021: <span class=\"_ _15\"> </span>EUR <span class=\"_ _11\"> </span>194,8 <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>llions) <span class=\"_ _15\"> </span>utilisables <span class=\"_ _11\"> </span>pour compenser <span class=\"_ _23\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _5c\"> </span>b\u00e9n\u00e9fices <span class=\"_ _6f\"> </span>futu<span class=\"_ _0\"></span>rs <span class=\"_ _6f\"> </span>im<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>osables principalement <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>Belgique, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>Allemagne <span class=\"_ _5\"> </span>et <span class=\"_ _5\"> </span>aux \u00c9tats-Unis <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>montant <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>base <span class=\"_ _5\"> </span>taxable <span class=\"_ _6d\"> </span>des diff\u00e9rences temporaires <span class=\"_ _2\"></span>s\u2019\u00e9levant \u00e0 EUR <span class=\"_ _3\"></span>65,0 millions (2021: <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>53,5 <span class=\"_ _2\"></span>millions<span class=\"lsd1\">) <span class=\"_ _2\"></span><span class=\"ls1\">principalement <span class=\"_ _2c\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Belgique, </span></span>aux <span class=\"_ _2\"></span>\u00c9tats-Unis et <span class=\"_ _2c\"></span>en <span class=\"_ _3\"></span>Allemagne. <span class=\"_ _2\"></span>Le G<span class=\"_ _3\"></span>roupe <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>reconnu des <span class=\"_ _4\"> </span>actifs <span class=\"_ _4e\"> </span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>di<span class=\"_ _0\"></span>ff\u00e9r\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>relatifs <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>des <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>tes fiscales <span class=\"_\"> </span>report\u00e9es <span class=\"_\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_\"> </span>EUR<span class=\"_ _3\"></span> <span class=\"_\"> </span>1<span class=\"ls22\">5,</span>9 <span class=\"_\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>llions <span class=\"_\"> </span>en <span class=\"_\"> </span>vue d\u2019utiliser ces <span class=\"_ _2\"></span>derni\u00e8res dans <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>nn\u00e9es <span class=\"_ _2\"></span>prochaines<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ls22\">et<span class=\"ls1\"> </span></span>\u00e0 des diff\u00e9rences temporaires pour EUR <span class=\"ls22\">3,</span>6 millions. En<span class=\"ls1\"> <span class=\"_ _52\"> </span><span class=\"ls22\">2022</span> <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span><span class=\"ls22\">en</span> <span class=\"_ _52\"> </span>2021, <span class=\"_ _52\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _52\"> </span>\u00e9carts <span class=\"_ _7\"> </span>temporaire<span class=\"_ _3\"></span>s </span>comptabilis\u00e9s <span class=\"_ _47\"> </span>so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>principalement <span class=\"_ _47\"> </span>li\u00e9s <span class=\"_\"> </span>aux<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>revenus diff\u00e9r\u00e9s <span class=\"_ _5b\"> </span>taxables, <span class=\"_ _50\"> </span>des <span class=\"_ _50\"> </span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>uctions <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>valeur <span class=\"_ _50\"> </span>sur cr\u00e9ances <span class=\"_ _57\"> </span>commerciales <span class=\"_ _15\"> </span>non <span class=\"_ _15\"> </span>d\u00e9ductibles<span class=\"ls5f\">, <span class=\"_ _57\"> </span></span>aux d\u00e9penses <span class=\"_ _6d\"> </span>provisionn\u00e9es <span class=\"_ _6d\"> </span> <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>aux<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>stocks <span class=\"_ _4e\"> </span>dans <span class=\"_ _6d\"> </span>les entit\u00e9s am\u00e9ricaines. (EUR 000) ACTIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S PASSIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S Au 1er janvier <span class=\"_ _0\"></span>2021 7 797 -521 Cr\u00e9dit\u00e9s/ (d\u00e9bit\u00e9s<span class=\"_ _0\"></span>) au compte de r\u00e9sultats<span class=\"_ _0\"></span> 543<span class=\"ls1\"> </span>347<span class=\"ls1\"> </span>\u00c9carts de conversio<span class=\"_ _0\"></span>n 302<span class=\"ls1\"> </span>-<span class=\"ls98\">23</span> Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 8 642 -197 Cr\u00e9dit\u00e9s/ (d\u00e9bit\u00e9s<span class=\"_ _0\"></span>) au compte de r\u00e9sultats<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>-182 Imp\u00f4ts diff\u00e9r\u00e9s comp<span class=\"_ _0\"></span>tabilis\u00e9s lors de ra<span class=\"_ _0\"></span>ssemblements d'entreprises<span class=\"_ _0\"></span> 0 -375 \u00c9carts de conversio<span class=\"_ _0\"></span>n 143<span class=\"ls1\"> </span>-2 Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 20<span class=\"ls1\"> </span>211<span class=\"ls1\"> </span>-756 L\u2019imp\u00f4t <span class=\"_ _5c\"> </span>diff\u00e9r\u00e9 <span class=\"_ _23\"> </span>comptabilis\u00e9 <span class=\"_ _23\"> </span>\u00e0 <span class=\"_ _5c\"> </span>partir <span class=\"_ _23\"> </span>d\u2019un regroupement <span class=\"_ _0\"></span>d\u2019entreprises <span class=\"_ _0\"></span>repr\u00e9sente <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>diff\u00e9rence temporaire <span class=\"_\"> </span>sur <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>immobilisations <span class=\"_\"> </span>incorporelles <span class=\"_\"> </span>\u00e0 dur\u00e9e de vie limit\u00e9e comptabilis\u00e9es dans le cadre de l\u2019exercice <span class=\"_ _26\"> </span>d\u2019allocation <span class=\"_ _47\"> </span>du <span class=\"_ _26\"> </span>prix <span class=\"_ _26\"> </span>d\u2019acquisition <span class=\"_ _47\"> </span>effectu\u00e9 lors <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acquisition <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Modus <span class=\"_ _0\"></span>d\u00e9taill\u00e9e <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>note<span class=\"_ _3\"></span> 6.1.1. Les <span class=\"_ _27\"></span>actifs <span class=\"_ _1\"></span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _1\"></span>pour de<span class=\"ls1\">s <span class=\"_ _2\"></span>pertes <span class=\"_ _3\"></span>fiscales <span class=\"_ _3\"></span>report\u00e9es <span class=\"_ _2\"></span>dans <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>sure <span class=\"_ _3\"></span>o\u00f9 <span class=\"_ _2\"></span>il e<span class=\"_ _3\"></span>st </span>probable qu<span class=\"_ _0\"></span>e les b\u00e9<span class=\"_ _0\"></span>n\u00e9fices<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>futurs permettront <span class=\"_ _0\"></span>de les r\u00e9cup\u00e9rer.   Au <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>d\u00e9cembre <span class=\"_ _27\"> </span>2022, <span class=\"_ _26\"> </span>EUR <span class=\"_ _27\"></span>38,4 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"></span>d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _47\"> </span>n<span class=\"_ _0\"></span>\u2019ont <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>comptabilis\u00e9s <span class=\"_ _47\"> </span>\u00e0 <span class=\"_\"> </span>l<span class=\"_ _3\"></span>\u2019actif <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>la situation <span class=\"_ _6d\"> </span>financi\u00e8re <span class=\"_ _6d\"> </span>(EUR <span class=\"_ _6d\"> </span>49,5 <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>illions <span class=\"_ _5\"> </span>en <span class=\"_ _4e\"> </span><span class=\"ls22\">2021</span>) principalement <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>raison <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l'incertitude <span class=\"_ _26\"> </span>quant <span class=\"_ _27\"> </span>a<span class=\"_ _0\"></span>ux b\u00e9n\u00e9fices <span class=\"_ _2\"></span>imposables <span class=\"_ _2\"></span>futurs <span class=\"_ _2\"></span>permettant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>utilis<span class=\"_ _0\"></span>er \u00e0 l'avenir. Les <span class=\"_\"> </span>pertes <span class=\"_ _48\"> </span>fiscales <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>les <span class=\"_\"> </span>diff\u00e9rences <span class=\"_\"> </span>temp<span class=\"_ _3\"></span>oraires correspondantes n\u2019ont pas de date d\u2019expiration.11.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres actifs \u00e0 l<span class=\"_ _2\"></span>ong terme<span class=\"_ _0\"></span> </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Cr\u00e9ances \u00e0 long t<span class=\"_ _0\"></span>erme sur commandes en c<span class=\"_ _0\"></span>ours 511<span class=\"ls1\"> </span>436<span class=\"ls1\">  </span>Cr\u00e9dit d\u2019imp\u00f4t 11<span class=\"ls1\"> </span>932<span class=\"_ _0\"></span><span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>738<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>recherche              <span class=\"_ _0\"></span>                                                 <span class=\"_ _0\"></span>                 Pr\u00eat subordonn\u00e9 \u00e0 NHA<span class=\"_ _0\"></span> 1 520 1 520  Obligation subord<span class=\"_ _0\"></span>onn\u00e9e \u00e0 des clients d<span class=\"_ _0\"></span>e proton th\u00e9rapie 4 414 4 688  Titres financiers d<span class=\"_ _0\"></span>onn\u00e9s \u00e0 des clients de proton t<span class=\"_ _0\"></span>h\u00e9rapie 4 772 4 748  Pr\u00eat aux actionnair<span class=\"_ _0\"></span>es 5 807 5 769  Clients avec d\u00e9lais<span class=\"_ _0\"></span> de paiement sup\u00e9rieurs<span class=\"_ _0\"></span> \u00e0 1 an 0 1 988  Paiements retenus<span class=\"_ _0\"></span> par des clients 0 970<span class=\"ls1\">  </span>Financement \u00e0 l<span class=\"_ _0\"></span>ong-terme pour un batim<span class=\"_ _0\"></span>ent <span class=\"_ _3\"></span>\u00e0 un cli<span class=\"_ _0\"></span>ent de proton 0 2 583  th\u00e9rapie D\u00e9p\u00f4ts \u00e0 long terme<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>469<span class=\"_ _0\"></span><span class=\"ls1\"> </span>321<span class=\"ls1\">  </span>Autres actifs 607<span class=\"ls1\"> </span>423<span class=\"ls1\">  </span>TOTAL 41<span class=\"ls1\"> </span>032<span class=\"_ _0\"></span><span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>En <span class=\"_ _47\"> </span><span class=\"ls22\">2022</span>, <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>Group <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>conclu <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>accord <span class=\"_ _47\"> </span>avec <span class=\"_ _47\"> </span>un ancien <span class=\"_ _2\"></span>partenaire <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Italie. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Le<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>r\u00e9sultat <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>l\u2019accord <span class=\"_ _3\"></span>est qu\u2019IBA <span class=\"_ _4e\"> </span>reprend <span class=\"_ _6d\"> </span>tous <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>droits <span class=\"_ _6d\"> </span>et <span class=\"_ _4e\"> </span>obligations <span class=\"_ _4e\"> </span>de l\u2019ancien <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _3\"></span>enaire <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cadre <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>l\u2019exploitation <span class=\"_ _1\"></span>et de <span class=\"_ _4f\"> </span>l\u2019entretien <span class=\"_ _53\"> </span>d\u2019un <span class=\"_ _4f\"> </span>immeuble <span class=\"_ _53\"> </span>h\u00e9bergeant <span class=\"_ _53\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> \u00e9quipement <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>protonth\u00e9rapie. <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>Dans <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>cadre <span class=\"_ _48\"> </span>du r\u00e8glement, <span class=\"_ _3\"></span>IBA <span class=\"_ _2\"></span>rec<span class=\"_ _0\"></span>evra <span class=\"_ _2\"></span>les <span class=\"_ _3\"></span>flux <span class=\"_ _2\"></span>de tr\u00e9sorerie <span class=\"_ _2\"></span>du client<span class=\"_ _3\"></span> li\u00e9s <span class=\"_ _51\"> </span>aux <span class=\"_ _51\"> </span>o<span class=\"_ _0\"></span>p\u00e9rations <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>fi<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ancement <span class=\"_ _51\"> </span>initiales <span class=\"_ _49\"> </span>de l\u2019immeuble <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>\u2019ancien <span class=\"_ _1\"></span>partenaire <span class=\"_ _27\"></span>pour <span class=\"_ _1\"></span>un <span class=\"_ _27\"> </span>montant d\u2019EUR 2,5 millions. En <span class=\"_ _5\"> </span>2022<span class=\"lscc\">, <span class=\"_ _6d\"> </span></span>IBA <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>accord\u00e9 <span class=\"_ _5\"> </span>exceptionnellement <span class=\"_\"> </span>des d\u00e9lais <span class=\"_\"> </span>de <span class=\"_ _47\"> </span>paiement <span class=\"_\"> </span>suppl<span class=\"_ _3\"></span>\u00e9mentaires <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ur <span class=\"_ _48\"> </span>certaines factures, <span class=\"_ _5\"> </span>dont <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>partie <span class=\"_ _5\"> </span>diff\u00e9r\u00e9e <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _5\"> </span>long<span class=\"_ _0\"></span>-terme <span class=\"_\"> </span>est d\u2019E<span class=\"ls1\">UR <span class=\"_ _26\"> </span>2.0 <span class=\"_ _47\"> </span>millions. <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span>Etant <span class=\"_ _47\"> </span>donn\u00e9 <span class=\"_ _26\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>l\u2019horizon <span class=\"_ _26\"> </span>de </span>paiement <span class=\"_ _4f\"> </span>reste <span class=\"_ _4f\"> </span>relativement <span class=\"_ _4f\"> </span>court, <span class=\"_ _53\"> </span>l\u2019effet <span class=\"_ _4f\"> </span>de l\u2019actualisation <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>consid\u00e9r\u00e9 <span class=\"_ _2c\"></span>comme <span class=\"_ _2\"></span>immat\u00e9riel. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>De plus, <span class=\"_ _3\"></span>certains <span class=\"_ _2\"></span>clients <span class=\"_ _3\"></span>ont <span class=\"_ _2\"></span>appliqu\u00e9 une <span class=\"_ _2\"></span>retenue <span class=\"_ _2\"></span>sur l<span class=\"_ _3\"></span>es factures <span class=\"_ _58\"> </span>d\u2019IBA <span class=\"_ _58\"> </span>relatives <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>la <span class=\"_ _58\"> </span>construction <span class=\"_ _58\"> </span>des b\u00e2timents, <span class=\"_ _5\"> </span>celles-ci <span class=\"_ _5\"> </span>seront <span class=\"_ _5\"> </span>pay\u00e9es <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>fin <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>la construction.   Durant <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>\u2019ann\u00e9e <span class=\"_ _1\"></span>2021, <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _27\"></span>IBA <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>accord\u00e9 <span class=\"_ _27\"></span>un pr\u00eat <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>long <span class=\"_ _1\"></span>te<span class=\"_ _0\"></span>rme <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>IB <span class=\"_ _27\"></span>Anchorage <span class=\"_ _1\"></span>(renomm\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite <span class=\"_ _4\"> </span>\u00ab<span class=\"_ _0\"></span> Management <span class=\"_ _4\"> </span>Anchorage \u00bb) <span class=\"_ _51\"> </span>pour <span class=\"_ _51\"> </span>financer l\u2019acquisition <span class=\"_ _26\"> </span>d\u2019actions <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _26\"> </span>Soci\u00e9t\u00e9. <span class=\"_ _26\"> </span> <span class=\"_ _26\"> </span>Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _47\"> </span>a \u00e9galement <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ouscr<span class=\"_ _3\"></span>it <span class=\"_\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_\"> </span>hauteur <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>USD <span class=\"_ _5\"> </span>5 <span class=\"_\"> </span>millions d\u2019obligations <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ubord<span class=\"_ _3\"></span>onn\u00e9es <span class=\"_ _48\"> </span>exon\u00e9r\u00e9es <span class=\"_ _47\"> </span>d\u2019imp\u00f4t <span class=\"_ _48\"> </span>par rapport \u00e0 un client de Protonth\u00e9rapie. La <span class=\"_ _7\"> </span>diminution <span class=\"_ _7\"> </span>des <span class=\"_ _7\"> </span>d\u00e9<span class=\"_ _0\"></span>p\u00f4ts<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ng <span class=\"_ _7\"> </span>terme <span class=\"_ _7\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> principalement <span class=\"_ _26\"> </span>expliqu\u00e9e <span class=\"_ _26\"> </span>par <span class=\"_ _27\"></span>un <span class=\"_ _26\"> </span>d\u00e9p\u00f4t <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>CNY <span class=\"_ _26\"> </span>80 millions <span class=\"_\"> </span>(\u00e9quivalent <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>EUR <span class=\"_ _48\"> </span>11 <span class=\"_\"> </span>millions) <span class=\"_\"> </span>en <span class=\"_\"> </span>Chine requis <span class=\"_ _26\"> </span>pou<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span> <span class=\"_ _47\"> </span>obtenir <span class=\"_ _47\"> </span>une <span class=\"_ _26\"> </span>garantie <span class=\"_ _47\"> </span>bancaire <span class=\"_ _26\"> </span>pour <span class=\"_ _47\"> </span>un client, <span class=\"_ _27\"></span>ce <span class=\"_ _1\"></span>d\u00e9p\u00f4t <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>\u00e9t\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reclass\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>court <span class=\"_ _27\"></span>terme <span class=\"_ _1\"></span>ca<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>la date d\u2019expiration est en 2023.12.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Inventaires </span></span>Les<span class=\"ls1\"> <span class=\"_ _4\"> </span></span>en<span class=\"ls1\">-cours <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>fabrication <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>rapportent <span class=\"_ _51\"> </span>\u00e0 <span class=\"_ _51\"> </span>la </span>production <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>stocks <span class=\"_ _5\"> </span> <span class=\"_ _6d\"> </span>auxquels <span class=\"_ _5\"> </span>aucun <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ient <span class=\"_ _5\"> </span>n\u2019a encore <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>allou\u00e9<span class=\"ls5f\">, <span class=\"_ _2\"></span><span class=\"ls1\">alors <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>commandes <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cours </span></span>d\u2019ex\u00e9cution <span class=\"_ _1\"></span>(note <span class=\"_ _0\"></span>13) <span class=\"_ _1\"></span>portent <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>production <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>our des <span class=\"_ _4e\"> </span>clients <span class=\"_ _6d\"> </span>sp\u00e9cifiques<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>suite <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>l\u2019 <span class=\"_ _4e\"> </span>ex\u00e9cution <span class=\"_ _4e\"> </span>d\u2019un contrat sign\u00e9.  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Mati\u00e8res premi\u00e8<span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>s et fournit<span class=\"_ _0\"></span>ures 79<span class=\"ls1\"> </span>210<span class=\"ls1\"> </span>101<span class=\"ls1\"> 793<span class=\"_ _0\"></span> </span>Produits finis 2 424 3 219 En<span class=\"ls1\">-cours de fabrication<span class=\"_ _0\"></span> </span>4 903 8 285 R\u00e9ductions de vale<span class=\"_ _0\"></span>ur sur stocks (-) -<span class=\"ls98\">11</span> 663 -<span class=\"ls98\">12</span> 280 Stocks et comman<span class=\"_ _0\"></span>des en cours 74<span class=\"ls1\"> </span>874<span class=\"ls1\"> </span>101<span class=\"ls1\"> 017<span class=\"_ _0\"></span> </span>Les <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>tocks <span class=\"_ _2\"></span>ont <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>sid\u00e9rablement <span class=\"_ _2\"></span>au<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>ment\u00e9 <span class=\"ls22\">en <span class=\"_ _2\"></span><span class=\"ls1\">2022<span class=\"ls5f\">.  </span></span></span>Cela <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>d\u00fb <span class=\"_ _0\"></span>pri<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>cipalement <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>une <span class=\"_ _1\"></span>augmentation <span class=\"_ _0\"></span>des commandes de clients et \u00e0 la croissance de l\u2019activit\u00e9 du groupe.  13.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Actifs sur contrat et pa<span class=\"_ _2\"></span>ssifs sur contrat </span></span>Les contrats en cours ont les positions suivantes \u00e0 la fin de l\u2019ann\u00e9e :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Co\u00fbts activ\u00e9s et ma<span class=\"_ _0\"></span>rge reconnue 369<span class=\"ls1\"> 685<span class=\"_ _0\"></span> </span>383<span class=\"ls1\"> 734<span class=\"_ _0\"></span> </span>Moins: Acomptes re<span class=\"_ _0\"></span>\u00e7us sur commandes<span class=\"_ _0\"></span> -334 046 -344 343 Commandes en c<span class=\"_ _0\"></span>ou<span class=\"_ _3\"></span>rs d\u2019ex<span class=\"_ _0\"></span>\u00e9cution 35<span class=\"ls1\"> </span>639<span class=\"ls1\"> </span>39<span class=\"ls1\"> </span>391<span class=\"ls1\"> </span>Montants nets d<span class=\"_ _0\"></span>us aux clients sur comm<span class=\"_ _0\"></span>and<span class=\"_ _3\"></span>es en cour<span class=\"_ _0\"></span>s  -208 112 -296 219 Montants nets s<span class=\"_ _0\"></span>ur commandes en cours <span class=\"_ _0\"></span>d\u2019ex\u00e9cution  -172 473 -256 828 Montants factur<span class=\"_ _0\"></span>\u00e9s aux clients sur commandes e<span class=\"_ _0\"></span>n cours, mais pour lesquels<span class=\"_ _0\"></span> le paiement n\u2019a pas<span class=\"_ _0\"></span> encore \u00e9t\u00e9 re\u00e7u \u00e0 la date de cl\u00f4tur<span class=\"_ _0\"></span>e 4 255 11<span class=\"ls1\"> </span>161<span class=\"ls1\"> </span>Au <span class=\"_ _0\"></span>31 d\u00e9cembre <span class=\"_ _0\"></span>2022 e<span class=\"_ _0\"></span>t 31 <span class=\"_ _0\"></span>d\u00e9cembre 2021<span class=\"ls5f\">, <span class=\"_ _0\"></span><span class=\"lsc9\">il </span></span>n\u2019y <span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> pas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>commandes en <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>mises <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>garantie a<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>in de <span class=\"_ _46\"> </span><span class=\"ls1\"> <span class=\"_ _46\"> </span>couvrir <span class=\"_ _46\"> </span>le <span class=\"_ _46\"> </span>financement <span class=\"_ _46\"> </span>d\u2019un <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _7\"> </span>de </span>protonth\u00e9rapie Au <span class=\"_ _48\"> </span>31 <span class=\"_\"> </span>d\u00e9cembre <span class=\"_ _48\"> </span>2022, <span class=\"_\"> </span>les <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ommandes <span class=\"_ _48\"> </span>en <span class=\"_ _48\"> </span>cours d\u2019ex\u00e9cution <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>montants <span class=\"_ _27\"></span>dus <span class=\"_ _27\"></span>aux <span class=\"_ _27\"></span>clients <span class=\"_ _26\"> </span>sur <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>es commandes <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>cours <span class=\"_ _4e\"> </span>montre <span class=\"_ _6d\"> </span>une <span class=\"_ _4e\"> </span>position <span class=\"_ _6d\"> </span>nette d\u2019EUR <span class=\"_ _4\"> </span>-2<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>6,8 <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>illions<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>compar\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>EUR <span class=\"_ _49\"> </span>-172,5 millions <span class=\"_ _49\"> </span>au <span class=\"_ _50\"> </span>31 <span class=\"_ _49\"> </span>d\u00e9cembre <span class=\"_ _49\"> </span>2<span class=\"_ _0\"></span>021. <span class=\"_ _49\"> </span>L\u2019augmentation d\u2019EUR <span class=\"_ _0\"></span>84,4 m<span class=\"_ _0\"></span>illions s\u2019<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>xplique <span class=\"_ _0\"></span>principalement par <span class=\"_ _0\"></span>le niveau <span class=\"_ _3\"></span>\u00e9lev\u00e9 de <span class=\"_ _2\"></span>facturation en <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span>et des <span class=\"_ _2\"></span>acomptes re\u00e7us \u00e0 la signature des commandes des clients.    Au 31 d<span class=\"_ _0\"></span>\u00e9cembre 2022 et au <span class=\"_ _0\"></span>31 d\u00e9cembre 2021, IBA n\u2019a pas identifi\u00e9 de risque relatif au recouvrement de ces <span class=\"_\"> </span>actifs <span class=\"_ _48\"> </span>sur <span class=\"_ _48\"> </span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>trat <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>par <span class=\"_ _48\"> </span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s\u00e9quent, <span class=\"_\"> </span>n'a <span class=\"_ _48\"> </span>pas reconnu <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>provisions <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>pertes <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>cr\u00e9dit attendues<span class=\"ls5f\">.  </span> Le <span class=\"_ _4\"> </span>prix <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>transaction<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>contrat <span class=\"_ _4\"> </span>allou\u00e9 <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>des  obligations <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>prestation <span class=\"_ _2c\"></span>restantes<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>(<span class=\"ls22\">non <span class=\"_ _2\"></span><span class=\"ls1\">satisfaites <span class=\"_ _2\"></span>ou </span></span>partiellement <span class=\"_ _0\"></span>satisfaites) <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>d\u00e9compose <span class=\"_ _0\"></span>comme <span class=\"_ _0\"></span>suit : <span class=\"ls1\"> </span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 A satisfaire dans un<span class=\"_ _0\"></span> an ou moins 255<span class=\"ls1\"> 229<span class=\"_ _0\"></span> </span>453<span class=\"ls1\"> 580<span class=\"_ _0\"></span> </span>A <span class=\"ls1\">satisfaire dans plus d'<span class=\"_ _0\"></span>un an </span>953<span class=\"ls1\"> 904<span class=\"_ _0\"></span> </span>1 073 387 Total du prix de ve<span class=\"_ _0\"></span>nte allou\u00e9 aux obligations de performance res<span class=\"_ _0\"></span>tantes (insatisfaites ou partie<span class=\"_ _0\"></span>llement satisfaites) 1 209 133 1 526 967 14.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Cr\u00e9ances commerciale<span class=\"_ _2\"></span>s et autres cr\u00e9ances </span></span>14.1. <span class=\"_ _69\"> </span>CR\u00c9ANCES COMMERCIALE<span class=\"_ _0\"></span>S Les cr\u00e9ances commerciales sont d\u00e9taill\u00e9es comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Montants factur<span class=\"_ _0\"></span>\u00e9s aux clients sur commandes e<span class=\"_ _0\"></span>n cours, mais pour lesquels le paieme<span class=\"_ _0\"></span>nt n\u2019a pas encore \u00e9t<span class=\"_ _0\"></span>\u00e9 re\u00e7u \u00e0 la date de cl\u00f4ture<span class=\"_ _0\"></span> 4 255 11<span class=\"ls1\"> </span>161<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales relatives aux cli<span class=\"_ _0\"></span>ents qui ne sont pas en position d'actif sur c<span class=\"_ _0\"></span>ontrats 75<span class=\"ls1\"> </span>514<span class=\"ls1\"> </span>103<span class=\"ls1\"> 852<span class=\"_ _0\"></span> </span>Provisions pour pe<span class=\"_ _0\"></span>rtes de cr\u00e9dit attendues s<span class=\"_ _0\"></span>ur cr\u00e9ances commerciales (-) -3 <span class=\"ls98\">960</span> -3 <span class=\"ls98\">364</span> TOTAL 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>L\u2019augmentation des <span class=\"_ _2\"></span>cr\u00e9ances commerciales <span class=\"_ _2\"></span>s\u2019\u00e9l\u00e8ve \u00e0 EUR <span class=\"_ _1\"></span>35,8 <span class=\"_ _1\"></span>millions <span class=\"_ _1\"></span>d\u2019euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span> qui <span class=\"_ _46\"> </span>s\u2019explique <span class=\"_ _46\"> </span>principalement <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>ar <span class=\"_ _7\"> </span>d\u2019importantes factures <span class=\"_\"> </span>d\u2019\u00e9tape <span class=\"_\"> </span>\u00e9mises <span class=\"_\"> </span>en <span class=\"_\"> </span>Chine <span class=\"_\"> </span>avant <span class=\"_\"> </span>la <span class=\"_\"> </span>fin <span class=\"_\"> </span>de l\u2019ann\u00e9e.   Les <span class=\"_ _51\"> </span>cr\u00e9ances <span class=\"_ _51\"> </span>commerciales <span class=\"_ _51\"> </span>(\u00e0 <span class=\"_ _51\"> </span>l\u2019exclusion <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>la provision <span class=\"_ _44\"> </span>pour <span class=\"_ _44\"> </span>pertes <span class=\"_ _44\"> </span>de <span class=\"_ _44\"> </span>cr\u00e9dit <span class=\"_ _44\"> </span>attendues) comprennent <span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls22\">en</span> <span class=\"_ _0\"></span><span class=\"ls22\">202</span>2 <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>0,1 <span class=\"_ _0\"></span>million<span class=\"_ _2\"></span> relative <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>revalorisation <span class=\"_ _2c\"></span>des <span class=\"_ _2\"></span>cr\u00e9ances <span class=\"_ _2\"></span>commerciales dans une <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>tre devise <span class=\"_ _2\"></span>que la d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>vise <span class=\"_ _2\"></span>fo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ctionnelle des<span class=\"_ _2\"></span> diff\u00e9rentes <span class=\"_ _47\"> </span>entit\u00e9s <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>onsolid\u00e9<span class=\"_ _3\"></span>es <span class=\"_ _48\"> </span>(EUR <span class=\"_ _47\"> </span>0,4 <span class=\"_ _48\"> </span>million <span class=\"_ _47\"> </span>en 202<span class=\"ls1\">1<span class=\"lsd1\">).</span> </span>Au <span class=\"_ _49\"> </span>31 <span class=\"_ _49\"> </span>d\u00e9cembre, <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>\u2019ana<span class=\"_ _3\"></span>lyse <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>l\u2019\u00e9ch\u00e9ancier <span class=\"_ _49\"> </span>des cr\u00e9ances <span class=\"_ _0\"></span>commerciales <span class=\"_ _0\"></span>(\u00e0 <span class=\"_ _0\"></span>l\u2019exception <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>provisions pour <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dit <span class=\"_ _0\"></span>attendues<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pr\u00e9sente <span class=\"_ _0\"></span>comme suit : (EUR 000) TOTAL non \u00e9chu &lt; 30 jours 30<span class=\"ls1\">-</span>59<span class=\"ls1\"> </span>60<span class=\"ls1\">-</span>89<span class=\"ls1\"> </span>90<span class=\"ls1\">-179 </span>180<span class=\"ls1\">-269 </span>270<span class=\"ls1\">-360<span class=\"_ _0\"></span> </span>&gt; 1 an 2021 79<span class=\"ls1\"> </span>769<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>8 876 1 051 17<span class=\"ls1\"> </span>549<span class=\"ls1\"> </span>863<span class=\"ls1\"> </span>2 788 3 152 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>2022 113<span class=\"ls1\"> 663<span class=\"_ _0\"></span> </span>49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>627<span class=\"ls1\"> </span>5 297 1 785 2 087 3 844 3 566 6 609 Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre <span class=\"_ _0\"></span>2022<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _0\"></span></span>l<span class=\"ls22\">es</span> <span class=\"_ _0\"></span>provision<span class=\"ls67\">s <span class=\"_ _0\"></span></span>pour <span class=\"_ _0\"></span>perte<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>de cr\u00e9dit at<span class=\"_ _3\"></span>tendues s<span class=\"_ _3\"></span>ur cr\u00e9ances <span class=\"_ _2\"></span>commerciales s\u2019\u00e9l\u00e8ve <span class=\"_ _2\"></span>\u00e0 EUR <span class=\"_ _27\"></span>3,4 <span class=\"_ _26\"> </span>millions<span class=\"ls5f\">. <span class=\"_ _27\"> </span></span>Pour <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>alculer <span class=\"_ _1\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _27\"></span>pertes <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>dit attendues, le <span class=\"_ _0\"></span>groupe IBA <span class=\"_ _0\"></span> applique la <span class=\"_ _0\"></span>matrice globale d\u00e9crite <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>politiques <span class=\"_ _26\"> </span>comptables. <span class=\"_ _26\"> </span>La <span class=\"_ _26\"> </span>perte <span class=\"_ _27\"> </span>de cr\u00e9dit <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>alors <span class=\"_ _4e\"> </span>revue <span class=\"_ _4e\"> </span>en <span class=\"_ _6d\"> </span>d\u00e9tail <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _5\"> </span>prendre <span class=\"_ _4e\"> </span>en consid\u00e9ration d\u2019<span class=\"_ _0\"></span>autres facteurs sp\u00e9cifiques <span class=\"_ _0\"></span>\u00e0 certains clients <span class=\"_ _26\"> </span>tels <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>re<span class=\"_ _0\"></span>-n\u00e9gociat<span class=\"_ _3\"></span>ion, <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>op\u00e9rations<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>de refinancement du client et les garanties re\u00e7ues.Le tableau ci-dessous explique la relation entre les pertes de cr\u00e9dit attendues et les cr\u00e9an<span class=\"_ _3\"></span>ces <span class=\"_ _0\"></span>commerciales : Due Due from 1 from 91 Due from Due from Due more Not to 90 to 180 181 to 270 271 to 360 than 360 Total Trade (EUR 000) overdue days days days days days receivable Taux de pertes <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> cr\u00e9dit at<span class=\"_ _0\"></span>tendues 0%<span class=\"ls1\"> </span>25%<span class=\"ls1\"> </span>50%<span class=\"ls1\"> </span>75%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>476<span class=\"ls1\"> </span>863<span class=\"ls1\"> </span>2 788 3 152 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>79<span class=\"ls1\"> </span>769<span class=\"ls1\"> </span>Pertes <span class=\"lsb0\">de</span> cr\u00e9dit attendues c<span class=\"_ _0\"></span>alcul\u00e9es 216<span class=\"ls1\"> </span>1 394 2 364 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>929<span class=\"ls1\"> </span>Ajustement pour b<span class=\"_ _0\"></span>alances individuelles<span class=\"_ _0\"></span> non risqu\u00e9es -<span class=\"ls98\">39</span> -1 <span class=\"ls98\">348</span> -2 <span class=\"ls98\">309</span> -<span class=\"ls98\">30</span> 273 -<span class=\"ls98\">33</span> 969 Provision pour per<span class=\"_ _0\"></span>tes de cr\u00e9dit attendues comptabilis\u00e9es a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021 177<span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>55<span class=\"ls1\"> </span>3 682 3 960 Du Du entre entre 1 91 et Du entre Du entre Total Non et 90 180 181 et 270 271 et 360 Du \u00e0 plus Cr\u00e9ances (EUR 000) \u00e9chu jours jours jours jours de 360jours commerciales<span class=\"_ _0\"></span> Taux de pertes <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> cr\u00e9dit at<span class=\"_ _0\"></span>tendues 0%<span class=\"ls1\"> </span>25%<span class=\"ls1\"> </span>50%<span class=\"ls1\"> </span>75%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>47<span class=\"ls1\"> </span>709<span class=\"ls1\"> </span>2 087 3 844 3 566 6 609 113<span class=\"ls1\"> 663<span class=\"_ _0\"></span> </span>Pertes <span class=\"lsb0\">de</span> cr\u00e9dit attendues c<span class=\"_ _0\"></span>alcul\u00e9es 522<span class=\"ls1\"> </span>1 922 2 675 6 609 11<span class=\"ls1\"> </span>727<span class=\"ls1\"> </span>Ajustement pour b<span class=\"_ _0\"></span>alances individuelles<span class=\"_ _0\"></span> non risqu\u00e9es -309 -1 <span class=\"ls98\">753</span> -2 <span class=\"ls98\">624</span> -3 <span class=\"ls98\">677</span> -8 <span class=\"ls98\">363</span> Provision pour pert<span class=\"_ _0\"></span>es de cr\u00e9dit attendues comptabilis\u00e9es a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022 213<span class=\"ls1\"> </span>169<span class=\"ls1\"> </span>50<span class=\"ls1\"> </span>2 932 3 364 Les changements <span class=\"_ _3\"></span>apport\u00e9s \u00e0<span class=\"_ _3\"></span> l<span class=\"ls22\">a </span>provi<span class=\"_ _3\"></span>sion pour <span class=\"_ _3\"></span>pertes sur <span class=\"_ _2\"></span>cr\u00e9anc<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s attendues <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> cours d<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>deux derni\u00e8res <span class=\"_ _3\"></span>ann\u00e9es sont les suivants :  (EUR 000) Au 1er janvier <span class=\"_ _0\"></span>2021 4 026 Dotation de l\u2019ann\u00e9<span class=\"_ _0\"></span>e 595<span class=\"ls1\"> </span>Utilisation 0 Reprise -882 Transferts vers l<span class=\"_ _0\"></span>es actifs destin\u00e9s \u00e0 \u00eatr<span class=\"_ _0\"></span>e c\u00e9d\u00e9s 221<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 3 960 Dotation de l\u2019ann\u00e9<span class=\"_ _0\"></span>e 588<span class=\"ls1\"> </span>Utilisation -<span class=\"ls98\">24</span> Reprise -1 <span class=\"ls98\">337</span> Transferts depuis les<span class=\"_ _0\"></span> actifs destin\u00e9s \u00e0 \u00eatre c\u00e9<span class=\"_ _0\"></span>d\u00e9s 177<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 3 364 Les <span class=\"_ _47\"> </span>reprises <span class=\"_ _47\"> </span>repr\u00e9sentent <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>paiements <span class=\"_ _47\"> </span>re\u00e7us <span class=\"_ _47\"> </span>des clients <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>provisionn\u00e9s <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ann\u00e9es pr\u00e9c\u00e9dentes <span class=\"_\"> </span>et <span class=\"_\"> </span>conce<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>nent <span class=\"_\"> </span>principalement <span class=\"_\"> </span>l\u2019activit\u00e9 aux \u00c9tats-Unis.   La <span class=\"_ _27\"> </span>charge <span class=\"_ _27\"> </span>pour <span class=\"_ _26\"> </span>perte <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"> </span>attendue <span class=\"_ _27\"></span>est <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>cluse dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rubrique <span class=\"_ _0\"></span>\u00ab <span class=\"_ _1\"></span>Frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>administratifs <span class=\"_ _0\"></span>\u00bb du compte de r\u00e9sultats.14.2. <span class=\"_ _69\"> </span>AUTRES ACTIFS CIRCULANTS ET AUTRES CR\u00c9ANCES Les autres cr\u00e9ances s<span class=\"_ _0\"></span>ont d\u00e9taill\u00e9es comme suit :(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Cr\u00e9ances non com<span class=\"_ _0\"></span>merciales et acompt<span class=\"_ _0\"></span>es sur commandes<span class=\"_ _0\"></span> 9 477 11<span class=\"ls1\"> </span>652<span class=\"ls1\"> </span>Advance payments<span class=\"_ _0\"></span> 9 156 28<span class=\"ls1\"> </span>633<span class=\"ls1\"> </span>Charges \u00e0 repo<span class=\"_ _0\"></span>rter 5 192 5 724 Produits acquis rela<span class=\"_ _0\"></span>tifs aux contrats de m<span class=\"_ _0\"></span>aintenance 11<span class=\"ls1\"> </span>283<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>219<span class=\"ls1\"> </span>Produits acquis <span class=\"_ _0\"></span>autres 215<span class=\"ls1\"> </span>362<span class=\"ls1\"> </span>Cr\u00e9ances d\u2019imp\u00f4ts s<span class=\"_ _0\"></span>ur le r\u00e9sultat 3 298 3 392 Autres cr\u00e9ances co<span class=\"_ _0\"></span>urantes 2 868 3 975 Cash avec restrictio<span class=\"_ _0\"></span>ns sup\u00e9rieures \u00e0 3 mois<span class=\"_ _0\"></span> 0 7 260 Pr\u00e9paiement sur i<span class=\"_ _0\"></span>nvestissements en actions<span class=\"_ _0\"></span> 0 1 538 D\u00e9p\u00f4t \u00e0 cout terme <span class=\"_ _0\"></span>qui ne sont pas tr\u00e8s liquides<span class=\"_ _0\"></span>  0 11<span class=\"ls1\"> </span>138<span class=\"ls1\"> </span>TOTAL 41<span class=\"ls1\"> </span>489<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>893<span class=\"ls1\"> </span>Les <span class=\"_ _1\"></span>autres <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>reprises <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>\u00e9tat <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>situation financi\u00e8re <span class=\"_ _2\"></span>comprennent pri<span class=\"_ _3\"></span>ncipalement <span class=\"_ _2\"></span>les acomptes sur <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>commandes, <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>charges <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>reporter <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>les produits acquis. Pour <span class=\"_ _52\"> </span>l\u2019ann\u00e9e <span class=\"_ _52\"> </span>2022, <span class=\"_ _52\"> </span>l\u2019augmentation <span class=\"_ _52\"> </span>des <span class=\"_ _52\"> </span>autres cr\u00e9ances <span class=\"_ _56\"> </span>d\u2019EUR <span class=\"_ _60\"> </span>48,4 <span class=\"_ _56\"> </span>millions <span class=\"_ _56\"> </span>s\u2019explique principalement <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>l\u2019augmentation <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>factures <span class=\"_ _48\"> </span>de nos fournisseurs pay\u00e9es en avance. Au <span class=\"_ _47\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_ _47\"> </span>2022, <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _47\"> </span>''cr\u00e9ances <span class=\"_ _47\"> </span>non commerciales <span class=\"_ _4\"> </span>et <span class=\"_ _6d\"> </span>a<span class=\"_ _0\"></span>comptes <span class=\"_ _6d\"> </span>sur <span class=\"_ _4\"> </span>commandes'' <span class=\"_ _4e\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> principalement <span class=\"_ _0\"></span>compos\u00e9e de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>TVA \u00e0 <span class=\"_ _0\"></span>recevoir <span class=\"_ _0\"></span>pour un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>8,0 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>(EUR <span class=\"_ _0\"></span>3,6 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>en 2021<span class=\"ls1\">), des a<span class=\"_ _3\"></span>comptes vers\u00e9s \u00e0 des fournisseurs pour<span class=\"_ _3\"></span> </span>un montant <span class=\"_ _3\"></span>d\u2019EUR <span class=\"_ _3\"></span>28,7 millions <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _2\"></span>9,2<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>millions en 2021<span class=\"ls1\">) <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>subsides <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"> </span>recevoir <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>un <span class=\"_ _27\"> </span>montant </span>d\u2019EUR 2,9 millions (EUR 5,4 millions en 2021<span class=\"lsd1\">).</span> Au 31 <span class=\"_ _2\"></span>d\u00e9cembre 2<span class=\"_ _3\"></span>022, la <span class=\"_ _2\"></span>rubrique <span class=\"_ _3\"></span>\u00ab Autres cr\u00e9an<span class=\"_ _3\"></span>ces courantes \u00bb <span class=\"_ _51\"> </span>est <span class=\"_ _51\"> </span>compos\u00e9e <span class=\"_ _51\"> </span>d\u2019un <span class=\"_ _49\"> </span>\u00ab cr\u00e9dit <span class=\"_ _51\"> </span>d\u2019imp\u00f4t recherche \u00bb <span class=\"_ _27\"></span>d\u2019un <span class=\"_ _27\"></span>montant <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _1\"></span>2,2 <span class=\"_ _27\"> </span>millions <span class=\"_ _27\"></span>(EUR 1,9 <span class=\"_ _3\"></span>million <span class=\"_ _2\"></span>en 2021), <span class=\"_ _2\"></span>la p<span class=\"_ _3\"></span>artie <span class=\"_ _2\"></span>\u00e0 court <span class=\"_ _2\"></span>terme <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>notes financi\u00e8res aux clients de PT qui <span class=\"_ _0\"></span>sont exigibles dans les 12 <span class=\"_ _3\"></span>mois pour EUR <span class=\"_ _3\"></span>0,9 milli<span class=\"_ _3\"></span>on (EUR 0,7 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion en 2021<span class=\"ls1\">), <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>partie <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>court <span class=\"_ _1\"></span>terme <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>flux <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tr\u00e9sorerie </span>de <span class=\"_ _6d\"> </span>refinancement <span class=\"_ _5\"> </span>d\u2019<span class=\"_ _0\"></span>un <span class=\"_ _5\"> </span>client <span class=\"_ _5\"> </span>a<span class=\"_ _0\"></span>c<span class=\"_ _3\"></span>quis <span class=\"_ _6d\"> </span>aupr\u00e8s <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>\u2019un ancien <span class=\"_\"> </span>partenaire <span class=\"_ _5\"> </span>italien <span class=\"_\"> </span>pour <span class=\"_ _5\"> </span>EUR <span class=\"_\"> </span>0,5 <span class=\"_ _5\"> </span>million <span class=\"_\"> </span>et d\u2019autres cr\u00e9ances <span class=\"_ _2\"></span>pour un <span class=\"_ _2\"></span>montant d\u2019EUR 0,3 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illion (<span class=\"ls22\">2021<span class=\"ls5f\">: </span></span>EUR 0,2 million).   Au <span class=\"_ _5\"> </span>31 <span class=\"_ _5\"> </span>d\u00e9cembre <span class=\"_ _5\"> </span>2022<span class=\"ls5f\">, <span class=\"_\"> </span></span>le <span class=\"_ _5\"> </span>cash<span class=\"_ _0\"></span> <span class=\"_\"> </span>avec <span class=\"_ _5\"> </span>restrictions repr\u00e9sente <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>cash <span class=\"_ _51\"> </span>que <span class=\"_ _51\"> </span>la <span class=\"_ _51\"> </span>direction <span class=\"_ _51\"> </span>a <span class=\"_ _51\"> </span>rapatri\u00e9, repr\u00e9sentant <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>paiement <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>7,3 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>illions <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>sa filiale <span class=\"_ _0\"></span>russe. <span class=\"_ _0\"></span>Compte <span class=\"_ _0\"></span>tenu <span class=\"_ _0\"></span><span class=\"ls22\">de</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>situation <span class=\"_ _0\"></span>actuelle <span class=\"_ _0\"></span>en Russie, <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>autorit\u00e9s <span class=\"_ _4e\"> </span>be<span class=\"_ _0\"></span>lges<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ont <span class=\"_ _4\"> </span>temporairement bloqu\u00e9 <span class=\"_ _47\"> </span>ces <span class=\"_ _48\"> </span>fonds <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>cadre <span class=\"_ _47\"> </span>d'une <span class=\"_ _47\"> </span>mesure <span class=\"_ _48\"> </span>de r\u00e9vision <span class=\"_ _1\"></span>dans <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>contexte <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>l'embargo <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>uel<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u00e9crit en <span class=\"_ _0\"></span>Note <span class=\"_ _0\"></span>3.1. <span class=\"_ _0\"></span>Ces fo<span class=\"_ _0\"></span>nds sont <span class=\"_ _0\"></span>d\u00e9tenus <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>compte qui <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>l\u00e9galement <span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>\u00e9tenu <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>contr\u00f4l\u00e9 <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>IBA. Etant donn\u00e9 <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>d\u00e9lai <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9blo<span class=\"_ _3\"></span>cage <span class=\"_ _2\"></span>est <span class=\"_ _2\"></span>encore <span class=\"_ _2\"></span>incertain, les <span class=\"_ _47\"> </span>liquidit\u00e9s <span class=\"_ _47\"> </span>sont <span class=\"_ _47\"> </span>pr\u00e9sent\u00e9es <span class=\"_ _26\"> </span>comme <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs plut\u00f4t <span class=\"_ _49\"> </span>que <span class=\"_ _49\"> </span>comme <span class=\"_ _50\"> </span>tr\u00e9sorerie <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>\u00e9quivalents <span class=\"_ _49\"> </span>de tr\u00e9sorerie.  En <span class=\"_\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_\"> </span>le <span class=\"_\"> </span>groupe <span class=\"_\"> </span>IBA <span class=\"_\"> </span>a <span class=\"_\"> </span>conclu <span class=\"_\"> </span>une convention <span class=\"_ _58\"> </span>d\u2019achat <span class=\"_ _5b\"> </span>d\u2019actions <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>acheter <span class=\"_ _5b\"> </span>des actions d\u2019une entit\u00e9 d\u2019<span class=\"_ _3\"></span>investissement en capital.  <span class=\"_ _2\"></span>IBA a <span class=\"_ _58\"> </span>vers\u00e9 <span class=\"_ _58\"> </span>EUR <span class=\"_ _58\"> </span>1,5 <span class=\"_ _58\"> </span>million <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>augmenter <span class=\"_ _58\"> </span>sa participation <span class=\"_ _0\"></span>de 0,5% <span class=\"_ _0\"></span>\u00e0 25% <span class=\"_ _0\"></span>avec une <span class=\"_ _0\"></span>date effective de transfert de propri\u00e9t\u00e9 le 1er janvier 2023.    Les <span class=\"_ _4\"> </span>d\u00e9p\u00f4t<span class=\"_ _3\"></span>s <span class=\"_ _4e\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>court <span class=\"_ _4\"> </span>terme <span class=\"_ _6d\"> </span>ont<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>consid\u00e9rablement augment\u00e9 en <span class=\"_ _2\"></span>raison de <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>reclassification des <span class=\"_ _2\"></span>actifs \u00e0 long terme (Note <span class=\"ls22\">11</span>) relatifs \u00e0<span class=\"_ _3\"></span> un d\u00e9p\u00f4t en Chine qu<span class=\"_ _3\"></span>i arrivera \u00e0 \u00e9ch\u00e9ance en 2023. Au <span class=\"_ _51\"> </span>31 <span class=\"_ _51\"> </span>d\u00e9cembre <span class=\"_ _51\"> </span>2022<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _4\"> </span></span>la <span class=\"_ _51\"> </span>rubrique <span class=\"_ _51\"> </span>\u00ab Cr\u00e9ances d\u2019<span class=\"ls1\">Imp\u00f4ts <span class=\"_ _58\"> </span>sur <span class=\"_ _52\"> </span>le <span class=\"_ _52\"> </span>r\u00e9sultat <span class=\"_ _52\"> </span> \u00bb <span class=\"_ _58\"> </span>est <span class=\"_ _52\"> </span>principalement </span>compos\u00e9e <span class=\"_ _51\"> </span>d\u2019imp\u00f4ts <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>Belgique <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _51\"> </span>EUR <span class=\"_ _51\"> </span>2,2 millions <span class=\"_\"> </span>(EUR <span class=\"_\"> </span>2,2 <span class=\"_\"> </span>millions <span class=\"_\"> </span>d\u2019euros <span class=\"_\"> </span>en <span class=\"_\"> </span>2021), <span class=\"_\"> </span>aux \u00c9tats-Unis p<span class=\"_ _3\"></span>our EUR<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>1,6 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _3\"></span>(aucune en <span class=\"_ _2\"></span> <span class=\"_ _3\"></span>2021) <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> en <span class=\"_ _0\"></span>Russie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,4 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>(EUR <span class=\"_ _0\"></span>0,4 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>en 2021<span class=\"ls1\">) </span>Le <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>a un <span class=\"_ _0\"></span>contentieux<span class=\"_ _0\"></span> fiscal <span class=\"_ _0\"></span>ouvert <span class=\"_ _0\"></span>concernant la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9duct<span class=\"_ _3\"></span>ibilit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>certaines <span class=\"_ _1\"></span>d\u00e9penses <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>R&amp;D <span class=\"_ _0\"></span>pour EUR 0,9 million <span class=\"_ _0\"></span>Cependant, le groupe est convaincu que le risque est faible<span class=\"ls5f\">. <span class=\"_ _3\"></span><span class=\"ls1\">Par cons\u00e9quence, le Groupe </span></span>a <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la fois <span class=\"_ _2\"></span>un pas<span class=\"_ _3\"></span>sif f<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>scal <span class=\"_ _2\"></span>courant <span class=\"_ _3\"></span>et <span class=\"_ _2\"></span>une cr\u00e9ance <span class=\"_ _1\"></span>fiscale <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ouran<span class=\"_ _3\"></span>te <span class=\"_ _1\"></span>\u00e9quivalente <span class=\"_ _1\"></span>inclue <span class=\"_ _1\"></span>dans <span class=\"_ _27\"></span>le solde <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i-dessus.<span class=\"lsd8\">  </span>Le <span class=\"_ _1\"></span>litige <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>r\u00e9solu <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _1\"></span>2023, confirmant <span class=\"_ _51\"> </span>que <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _51\"> </span>soldes <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>mptab<span class=\"_ _3\"></span>ilis\u00e9s <span class=\"_ _51\"> </span>au <span class=\"_ _50\"> </span>31 d\u00e9cembre <span class=\"_ _48\"> </span>2022<span class=\"lsd9\">  </span>\u00e9taient <span class=\"_ _47\"> </span>appropri\u00e9es <span class=\"_ _48\"> </span>car <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>passif sera extourn\u00e9 et l'actif r\u00e9alis\u00e9.   15.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Tr\u00e9sorerie et \u00e9quivalent<span class=\"_ _2\"></span>s de tr\u00e9sorerie </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Soldes bancaires et<span class=\"_ _0\"></span> 197<span class=\"ls1\"> 370<span class=\"_ _0\"></span> </span>108<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>caisses                   <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                                         <span class=\"_ _0\"></span> Comptes avec des <span class=\"_ _0\"></span>restrictions \u00e0 moins de 3 0 0 mois                         <span class=\"_ _0\"></span>                                              <span class=\"_ _0\"></span>        D\u00e9p\u00f4ts bancaires <span class=\"_ _0\"></span>\u00e0 court terme 1 900 50<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>TR\u00c9SORERIE ET<span class=\"_ _0\"></span> \u00c9QUIVALENTS DE TR\u00c9<span class=\"_ _0\"></span>SORERIE 199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>Les <span class=\"_ _4e\"> </span>d\u00e9p\u00f4ts <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4e\"> </span>court <span class=\"_ _4e\"> </span>term<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>une <span class=\"_ _4\"> </span>maturit\u00e9<span class=\"_ _0\"></span> moyenne <span class=\"_ _53\"> </span>inf\u00e9rieure <span class=\"_ _53\"> </span>\u00e0 <span class=\"_ _53\"> </span>30 <span class=\"_ _5a\"> </span>jours <span class=\"_ _53\"> </span>ou <span class=\"_ _53\"> </span>sont disponibles <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>demande <span class=\"_\"> </span>et <span class=\"_\"> </span>sont <span class=\"_\"> </span>donc <span class=\"_\"> </span>tr\u00e8s liquides. 16.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Capital et plans fond\u00e9s s<span class=\"_ _2\"></span>ur actions </span></span>16.1. <span class=\"_ _69\"> </span>CAPITAL Primes Nombre Capital souscri<span class=\"_ _0\"></span>t d\u2019\u00e9mission Actions propres d\u2019actions (EUR) (EUR)  (EUR) Total (EUR)<span class=\"_ _0\"></span> Au 1er janvier <span class=\"_ _0\"></span>2021 30<span class=\"ls1\"> </span>133<span class=\"ls1\"> 9<span class=\"_ _0\"></span>20 </span>42<span class=\"ls1\"> </span>294<span class=\"ls1\"> 1<span class=\"_ _0\"></span>82 </span>41<span class=\"ls1\"> </span>978<span class=\"ls1\"> 1<span class=\"_ _0\"></span>66 </span>-8 <span class=\"ls98\">501</span> 979<span class=\"_ _0\"></span> 75<span class=\"ls1\"> </span>770<span class=\"ls1\"> 3<span class=\"_ _0\"></span>69 </span>Capital increases<span class=\"_ _0\"></span> 84<span class=\"ls1\"> </span>798<span class=\"ls1\"> </span>119<span class=\"ls1\"> 014<span class=\"_ _0\"></span> </span>857<span class=\"ls1\"> 859<span class=\"_ _0\"></span> </span>2 595 475 3 572 348 Purchase of treas<span class=\"_ _0\"></span>ury shares 0 0 0 -<span class=\"ls98\">11</span> 226 <span class=\"ls98\">747<span class=\"_ _0\"></span></span> -<span class=\"ls98\">11</span> 226 <span class=\"ls98\">747<span class=\"_ _0\"></span></span> Disposal of treasur<span class=\"_ _0\"></span>y shares 0 0 0 4 520 619 4 520 619 Au 1er janvier <span class=\"_ _0\"></span>2022 30<span class=\"ls1\"> </span>218<span class=\"ls1\"> 7<span class=\"_ _0\"></span>18 </span>42<span class=\"ls1\"> </span>413<span class=\"ls1\"> 1<span class=\"_ _0\"></span>96 </span>42<span class=\"ls1\"> </span>836<span class=\"ls1\"> 0<span class=\"_ _0\"></span>25 </span>-<span class=\"ls98\">12</span> 612 <span class=\"ls98\">632<span class=\"_ _0\"></span></span> 72<span class=\"ls1\"> </span>636<span class=\"ls1\"> 5<span class=\"_ _0\"></span>89 </span>Augmentations de <span class=\"_ _0\"></span>capital 63<span class=\"ls1\"> </span>500<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>122<span class=\"ls1\"> </span>642<span class=\"ls1\"> 397<span class=\"_ _0\"></span> </span>-555 149 176<span class=\"ls1\"> 370<span class=\"_ _0\"></span> </span>Achat d\u2019actions p<span class=\"_ _0\"></span>ropres 0 0 0 -5 <span class=\"ls98\">160</span> 572<span class=\"_ _0\"></span> -5 <span class=\"ls98\">160</span> 572<span class=\"_ _0\"></span> Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 30<span class=\"ls1\"> </span>282<span class=\"ls1\"> 2<span class=\"_ _0\"></span>18 </span>42<span class=\"ls1\"> </span>502<span class=\"ls1\"> 3<span class=\"_ _0\"></span>18 </span>43<span class=\"ls1\"> </span>478<span class=\"ls1\"> 4<span class=\"_ _0\"></span>22 </span>-<span class=\"ls98\">18</span> 328 <span class=\"ls98\">353<span class=\"_ _0\"></span></span> 67<span class=\"ls1\"> </span>652<span class=\"ls1\"> 3<span class=\"_ _0\"></span>87 </span>Au <span class=\"_ _1\"></span>cours <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>l\u2019ann\u00e9e <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>\u00e9mis <span class=\"_ _0\"></span>63 <span class=\"_ _1\"></span>500 nouvelles actions, dont 15 310 ont \u00e9t\u00e9 accord\u00e9es au<span class=\"_ _3\"></span>x b\u00e9n\u00e9ficiaires <span class=\"_ _1\"></span>d\u2019options <span class=\"_ _27\"></span>d\u2019achat <span class=\"_ _1\"></span>d\u2019actions <span class=\"_ _27\"></span>enti\u00e8rement acquises <span class=\"_ _2\"></span>et e<span class=\"_ _3\"></span>xerc\u00e9es. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Grou<span class=\"_ _3\"></span>pe <span class=\"_ _2\"></span>a \u00e9g<span class=\"_ _3\"></span>alement <span class=\"_ _2\"></span>achet\u00e9 302 <span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>1 <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ctions <span class=\"_ _1\"></span>propres. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>Les <span class=\"_ _27\"></span>actions <span class=\"_ _1\"></span>nouvellement \u00e9mises <span class=\"_ _6d\"> </span>restantes <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>\u00e9t\u00e9 <span class=\"_ _6d\"> </span>enregistr\u00e9es <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>acti<span class=\"_ _0\"></span>ons propres. Au 31 <span class=\"_ _0\"></span>d\u00e9cembre 2022<span class=\"ls5f\">, <span class=\"_ _0\"></span></span>49,01% des actions <span class=\"_ _0\"></span>d\u2019IBA ont \u00e9t\u00e9 <span class=\"_ _7\"> </span>\u00e9chang\u00e9es <span class=\"_ _52\"> </span>sur <span class=\"_ _7\"> </span>Euronext. <span class=\"_ _7\"> </span>Les <span class=\"_ _52\"> </span>informations compl\u00e8tes <span class=\"_ _49\"> </span>sur <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _49\"> </span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ionnaires <span class=\"_ _49\"> </span>du <span class=\"_ _50\"> </span>Groupe <span class=\"_ _49\"> </span>sont reprises \u00e0 la section \u00ab La bourse et les actionnaires <span class=\"lsca\">\u00bb </span>de ce rapport annuel. En <span class=\"_ _50\"> </span>2022<span class=\"ls5f\">, <span class=\"_ _50\"> </span></span>l\u2019Assembl\u00e9e <span class=\"_ _50\"> </span>g\u00e9n\u00e9rale <span class=\"_ _50\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>approuv\u00e9 <span class=\"_ _50\"> </span>un dividende d\u2019EUR <span class=\"ls22\">0,<span class=\"_ _3\"></span>19 <span class=\"ls1\">par<span class=\"_ _3\"></span> action te<span class=\"_ _3\"></span>l que <span class=\"_ _3\"></span>recommand\u00e9 </span></span>par <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>Conseil d\u2019administration <span class=\"_ _2c\"></span>d\u2019<span class=\"_ _0\"></span>IBA, <span class=\"_ _2\"></span>pour u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>mon<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ant total d\u2019EUR 5,6 millions. Compte <span class=\"_ _1\"></span>tenu <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>profit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019exercice <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Conseil d\u2019administration d\u2019IBA a <span class=\"_ _3\"></span>l\u2019intention de r<span class=\"_ _3\"></span>ecommander \u00e0 l\u2019Assembl\u00e9e <span class=\"_ _1\"></span>g\u00e9n\u00e9rale <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>verser <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dividende <span class=\"_ _1\"></span>d\u2019EUR 0,21 par action en 2023.16.2. <span class=\"_ _69\"> </span>OPTIONS SUR ACTIONS ET PAIEMENTS FOND\u00c9S SUR ACTIONS Les <span class=\"_ _5\"> </span>employ\u00e9s <span class=\"_ _5\"> </span>du <span class=\"_ _5\"> </span>groupe <span class=\"_ _5\"> </span>et <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>direction <span class=\"_ _5\"> </span>peuvent acheter <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>obtenir <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>actions <span class=\"_ _27\"> </span>IBA <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>biais <span class=\"_ _26\"> </span>de divers <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>lans<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>d\u2019options <span class=\"_ _49\"> </span>sur <span class=\"_ _51\"> </span>ac<span class=\"_ _0\"></span>tions <span class=\"_ _51\"> </span>et <span class=\"_ _49\"> </span>de <span class=\"_ _51\"> </span>plans d\u2019actions. Le pr<span class=\"_ _3\"></span>ix d\u2019exercice d<span class=\"_ _3\"></span>es options est \u00e9gal <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la valeur <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>march\u00e9 <span class=\"_\"> </span>de<span class=\"ls67\">s <span class=\"_ _47\"> </span></span>actions <span class=\"_ _48\"> </span>(sous-jacente) <span class=\"_\"> </span>\u00e0<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>la date d\u2019octroi des options<span class=\"ls5f\">. </span> En c<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>qui conc<span class=\"_ _3\"></span>erne le<span class=\"_ _3\"></span>s plans <span class=\"_ _2\"></span>d\u2019options sur <span class=\"_ _2\"></span>actions, la juste <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019avantage <span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ccord\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>d\u00e9termin\u00e9e <span class=\"_ _0\"></span>\u00e0 l\u2019aide <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>mod\u00e8le <span class=\"_ _1\"></span>Black <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Scholes, <span class=\"_ _1\"></span>tel <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>d\u00e9crit <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i-dessous. <span class=\"_ _48\"> </span>L\u2019avantage <span class=\"_ _48\"> </span>accord\u00e9 <span class=\"_ _47\"> </span>est <span class=\"_\"> </span>reconn<span class=\"_ _3\"></span>u <span class=\"_ _48\"> </span>comme un<span class=\"ls1\">e <span class=\"_ _4f\"> </span>charge <span class=\"_ _4f\"> </span>s<span class=\"_ _0\"></span>ociale <span class=\"_ _4f\"> </span>avec <span class=\"_ _4f\"> </span>une <span class=\"_ _4f\"> </span>a<span class=\"_ _0\"></span>ugmentation </span>correspondante <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la r\u00e9serve <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>paiements fond\u00e9s<span class=\"_ _2\"></span> sur des actions. Les <span class=\"_ _0\"></span>plans d\u2019options <span class=\"_ _0\"></span>sur actions <span class=\"_ _0\"></span>accord\u00e9s e<span class=\"_ _0\"></span>n 2014 et 2015 <span class=\"_\"> </span>ont <span class=\"_\"> </span>le <span class=\"_\"> </span>sch\u00e9ma <span class=\"_\"> </span>d<span class=\"_ _3\"></span>\u2019acquisition <span class=\"_\"> </span>suivant <span class=\"_\"> </span>: <span class=\"_\"> </span>100% d\u00e9finitivement <span class=\"_ _51\"> </span>acquis <span class=\"_ _49\"> </span>au <span class=\"_ _51\"> </span>31 <span class=\"_ _51\"> </span>d\u00e9cembre <span class=\"_ _49\"> </span>2018 <span class=\"_ _51\"> </span>et peu<span class=\"ls1\">vent \u00eatre exerc\u00e9e jusqu\u2019au 30 juin 2024. </span>En 2016, 2017, 2018 et 2019, <span class=\"_ _0\"></span>, aucun plan d\u2019options sur actions n\u2019a \u00e9t\u00e9 accord\u00e9<span class=\"ls5f\">. </span> Les <span class=\"_ _4e\"> </span>options <span class=\"_ _4e\"> </span>attribu\u00e9es <span class=\"_ _4e\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>cadre <span class=\"_ _4e\"> </span>des <span class=\"_ _4e\"> </span>plans d\u2019options sur <span class=\"_ _2\"></span>actions l<span class=\"_ _3\"></span>anc\u00e9s en<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2020 ser<span class=\"_ _3\"></span>ont a<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>quises<span class=\"_ _3\"></span> le 2 janvier 2024 et 5<span class=\"_ _3\"></span>0% de ces options peuvent <span class=\"_ _3\"></span>\u00eatre exerc\u00e9es <span class=\"_ _0\"></span>jusqu\u2019au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>mai <span class=\"_ _0\"></span>2026, <span class=\"_ _0\"></span>tandis q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>50% restants peuvent \u00eatre exerc\u00e9s jusqu\u2019au 31 mai <span class=\"_ _3\"></span>2030<span class=\"_ _0\"></span>. En<span class=\"ls1\"> <span class=\"_ _51\"> </span>janvier <span class=\"_ _49\"> </span><span class=\"ls22\">20</span>21, <span class=\"_ _4\"> </span>649 <span class=\"_ _51\"> </span>9<span class=\"_ _0\"></span>72 <span class=\"_ _4\"> </span>des <span class=\"_ _51\"> </span>op<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ions <span class=\"_ _51\"> </span>d\u2019achat </span>d\u2019actions <span class=\"_ _1\"></span>(les <span class=\"_ _27\"></span>\u00ab <span class=\"_ _1\"></span>options <span class=\"_ _1\"></span>d\u2019achat <span class=\"_ _27\"></span>d\u2019actions <span class=\"_ _1\"></span>\u00bb) <span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>\u00e9t\u00e9 octroy\u00e9es aux membres de l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>direction du Groupe (y compris <span class=\"_ _4\"> </span>certaines <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>sonnes <span class=\"_ _4\"> </span>d\u00e9termin\u00e9es), <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>\u00ab Head <span class=\"_ _4e\"> </span>Plan <span class=\"_ _4e\"> </span>\u00bb. <span class=\"_ _4\"> </span> <span class=\"_ _6d\"> </span>Chaque <span class=\"_ _4\"> </span>option <span class=\"_ _6d\"> </span>d\u2019<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>chat <span class=\"_ _4e\"> </span>d\u2019actions permet <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>son <span class=\"_ _0\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>souscrire <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>une <span class=\"_ _0\"></span>action nouvellement <span class=\"_ _4e\"> </span>\u00e9m<span class=\"_ _0\"></span>ise<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ou <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>rec<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>voir <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>actions propres <span class=\"_\"> </span>d\u00e9tenues <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>la <span class=\"_\"> </span>Soci\u00e9t\u00e9 <span class=\"_\"> </span>contre <span class=\"_\"> </span>paiement d\u2019un <span class=\"_ _2\"></span><span class=\"ls1\">\u00ab prix <span class=\"_ _2\"></span>d\u2019exercice \u00bb.  <span class=\"_ _2c\"></span>Le <span class=\"_ _3\"></span>plan <span class=\"_ _2\"></span>permet <span class=\"_ _2\"></span>d\u2019augmenter </span>le <span class=\"_ _5\"> </span>nombre <span class=\"_ _5\"> </span>d\u2019options <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _5\"> </span>mesure <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>nouvelles personnes <span class=\"_ _48\"> </span>adh\u00e8rent <span class=\"_ _48\"> </span>au <span class=\"_\"> </span>plan <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>un <span class=\"_\"> </span>stade <span class=\"_ _47\"> </span>ult\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>eur<span class=\"lscc\">, </span>\u00ab prix <span class=\"_ _50\"> </span>d\u2019exercice \u00bb, <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>at<span class=\"_ _3\"></span>es <span class=\"_ _50\"> </span>d\u2019acquisition <span class=\"_ _49\"> </span>et <span class=\"_ _50\"> </span>dates d\u2019expiration <span class=\"_ _4\"> </span>peuvent <span class=\"_ _4e\"> </span>varier. <span class=\"_ _4\"> </span> <span class=\"_ _4e\"> </span>En <span class=\"_ _4\"> </span>2021, <span class=\"_ _4\"> </span>apr\u00e8s <span class=\"_ _4e\"> </span>le lancement <span class=\"_ _57\"> </span>initial <span class=\"_ _57\"> </span>du <span class=\"_ _57\"> </span>plan, <span class=\"_ _d\"> </span>38 <span class=\"_ _57\"> </span>346 <span class=\"_ _57\"> </span>options suppl\u00e9mentaires <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>\u00e9mises <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>16 <span class=\"_ _0\"></span>839 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>022.  Les d\u00e9tails de ceux<span class=\"_ _0\"></span>-ci sont fournis dans le deuxi\u00e8me tableau ci-dessous.   S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RT<span class=\"_ _0\"></span>IT<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La <span class=\"_ _0\"></span>Soci\u00e9t\u00e9 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilis\u00e9 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>mod\u00e8le <span class=\"_ _0\"></span>Black <span class=\"_ _1\"></span>&amp; <span class=\"_ _0\"></span>Scholes pour <span class=\"_ _26\"> </span>l\u2019\u00e9valuati<span class=\"_ _0\"></span>on <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>optio<span class=\"_ _0\"></span>ns, <span class=\"_ _26\"> </span>sans <span class=\"_ _26\"> </span>conditions<span class=\"_ _0\"></span> d\u2019acquisition <span class=\"_ _26\"> </span>autres <span class=\"_ _26\"> </span>que <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>temps. <span class=\"_ _27\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _27\"></span>volatilit\u00e9<span class=\"_ _0\"></span> attendue <span class=\"_ _47\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>plans <span class=\"_ _48\"> </span>d\u2019options <span class=\"_ _47\"> </span>sur <span class=\"_ _47\"> </span>ac<span class=\"_ _0\"></span>tions repose <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>vol<span class=\"_ _0\"></span>atilit\u00e9 <span class=\"_ _2c\"></span>historiqu<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>d\u00e9termin\u00e9e <span class=\"_ _2\"></span>par<span class=\"_ _0\"></span> l\u2019analyse <span class=\"_ _17\"> </span>statist<span class=\"_ _0\"></span>ique <span class=\"_ _17\"> </span>des <span class=\"_ _17\"> </span>fluctuatio<span class=\"_ _0\"></span>ns journali\u00e8res <span class=\"_ _53\"> </span>du <span class=\"_ _5a\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _5a\"> </span>de <span class=\"_ _53\"> </span>l\u2019action. <span class=\"_ _53\"> </span>Le <span class=\"_ _5a\"> </span>prix<span class=\"_ _0\"></span> d'exercice <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>actions <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>plans <span class=\"_ _1\"></span>d'options sur <span class=\"_ _48\"> </span>actions <span class=\"_ _48\"> </span>\u00e9tait <span class=\"_ _48\"> </span>bas\u00e9 <span class=\"_ _48\"> </span>sur<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _47\"> </span>moyen <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> actions <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>les <span class=\"_\"> </span>30<span class=\"_ _0\"></span> <span class=\"_\"> </span>jours <span class=\"_\"> </span>pr\u00e9c\u00e9d<span class=\"_ _0\"></span>ant <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>dat<span class=\"_ _0\"></span>e d'attribution.<span class=\"ff36\"> </span>Les <span class=\"_ _47\"> </span>d\u00e9<span class=\"_ _0\"></span>tails <span class=\"_ _47\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>plans <span class=\"_ _55\"> </span>octroy\u00e9s <span class=\"_ _48\"> </span><span class=\"ls96\">en <span class=\"_ _48\"> </span></span>2022 <span class=\"_ _48\"> </span>so<span class=\"_ _0\"></span>nt donn<span class=\"ls1\">\u00e9s ci-dess<span class=\"_ _0\"></span>ous: </span>Plan d'optoin<span class=\"_ _0\"></span> Nature du plan<span class=\"_ _0\"></span> Options sur actions<span class=\"_ _0\"></span> Date de l'\u00e9mission<span class=\"_ _0\"></span> 1er Septembre 202<span class=\"_ _0\"></span>2 Nombre d'options<span class=\"_ _0\"></span> accord\u00e9es 16<span class=\"ls1\"> 839,00<span class=\"_ _0\"></span> </span>Prix d'exercice 17,15 Prix de l'action \u00e0 la d<span class=\"_ _0\"></span>ate de l'\u00e9mission 16,58 Dur\u00e9e de vie cont<span class=\"_ _0\"></span>ractuelles (ann\u00e9es) 5,33 Type de r\u00e8glement<span class=\"_ _0\"></span> Actions Volatilit\u00e9 attendue<span class=\"_ _0\"></span> 0,51 Taux d'int\u00e9r\u00eat sans <span class=\"_ _0\"></span>risque 0,02 Dividende attendu<span class=\"_ _0\"></span> (exprim\u00e9 en % du co<span class=\"_ _0\"></span>urs de 0,02 l'action \u00e0 la date d<span class=\"_ _0\"></span>'\u00e9mission du plan)<span class=\"_ _0\"></span> D\u00e9parts attendus \u00e0 l<span class=\"_ _0\"></span>a date de l'\u00e9mission 0,04 Juste valeur par <span class=\"_ _0\"></span>option accord\u00e9e \u00e0 la date <span class=\"_ _0\"></span><span class=\"ls98\">de </span>6,75 l'\u00e9mission Mod\u00e8le d'\u00e9valuati<span class=\"_ _0\"></span>on Black &amp; Scholes<span class=\"_ _0\"></span> Au <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>d\u00e9cembre <span class=\"_ _5\"> </span>2022,<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>Group<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>a <span class=\"_ _6d\"> </span>reconnu <span class=\"_ _5\"> </span>un montant <span class=\"_ _52\"> </span>d\u2019EUR <span class=\"_ _52\"> </span>0,9<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>million <span class=\"_ _52\"> </span><span class=\"ls22\">en <span class=\"_ _7\"> </span></span>autres <span class=\"_ _58\"> </span>c<span class=\"_ _0\"></span>harge<span class=\"_ _3\"></span>s d\u2019exploitation <span class=\"_ _5b\"> </span>pour <span class=\"_ _58\"> </span>les <span class=\"_ _5b\"> </span>options <span class=\"_ _58\"> </span>sur <span class=\"_ _58\"> </span>actions <span class=\"_ _5b\"> </span>des employ\u00e9s (EUR 0,8 million d\u2019euros en 2021<span class=\"lsd1\">).</span> Les op<span class=\"_ _3\"></span>tions s<span class=\"_ _3\"></span>ur <span class=\"_ _3\"></span>actions <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>rculation <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d\u00e9cembre ont <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>dates <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u2019expirati<span class=\"_ _3\"></span>on <span class=\"_ _51\"> </span>et <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>prix <span class=\"_ _51\"> </span>d\u2019exercice suivants :31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Prix d\u2019exercice Nombre d\u2019optio<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span> Prix d\u2019exercice <span class=\"_ _0\"></span> Nombre d\u2019optio<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span> Date d\u2019expiration<span class=\"_ _0\"></span> (EUR) sur actions (EUR) sur actions 30 Juin 2024 11,52 78<span class=\"ls1\"> </span>810<span class=\"_ _0\"></span><span class=\"ls1\"> </span>11,52 63<span class=\"ls1\"> </span>500<span class=\"ls1\"> </span>30 Juin 2024 31,84 20<span class=\"ls1\"> </span>000<span class=\"_ _0\"></span><span class=\"ls1\"> </span>31,84 20<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>31 Mai 2026 7,54 175<span class=\"ls1\"> 000<span class=\"_ _0\"></span> </span>7,54 172<span class=\"ls1\"> 500<span class=\"_ _0\"></span> </span>31 Mai 2030 7,54 175<span class=\"ls1\"> 000<span class=\"_ _0\"></span> </span>7,54 172<span class=\"ls1\"> 500<span class=\"_ _0\"></span> </span>31 D\u00e9cembre 20<span class=\"_ _0\"></span>26 13,39 631<span class=\"ls1\"> 997<span class=\"_ _0\"></span> </span>13,39 631<span class=\"ls1\"> 997<span class=\"_ _0\"></span> </span>31 D\u00e9cembre 20<span class=\"_ _0\"></span>26 15,77 7 190 15,77 7 190 31 D\u00e9cembre 20<span class=\"_ _0\"></span>26 14,39 31<span class=\"ls1\"> </span>156<span class=\"_ _0\"></span><span class=\"ls1\"> </span>14,39 31<span class=\"ls1\"> </span>156<span class=\"ls1\"> </span>31 D\u00e9cembre 20<span class=\"_ _0\"></span>27 N/A N/A 17,15 16<span class=\"ls1\"> </span>839<span class=\"ls1\"> </span>TOTAL des optio<span class=\"_ _0\"></span>ns sur actions en ci<span class=\"_ _0\"></span>rculation 1 119 153<span class=\"_ _0\"></span> 1 115 682 Les mouvements des <span class=\"_ _0\"></span>options sur actions <span class=\"_ _0\"></span>peuvent se  r\u00e9sum<span class=\"ls96\">er</span> c<span class=\"_ _0\"></span>omme suit : 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Prix d\u2019exercice Prix d\u2019exercice Nombre moyen en EUR Nombre d\u2019optio<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span> moyen en EUR d\u2019options sur par action sur actions par action actions Existantes au 1er j<span class=\"_ _0\"></span>anvier 13,57 540<span class=\"ls1\"> 608<span class=\"_ _0\"></span> </span>11,4 1 119 153 \u00c9mises 13,46 688<span class=\"ls1\"> 318<span class=\"_ _0\"></span> </span>17,15 16<span class=\"ls1\"> </span>839<span class=\"ls1\"> </span>Annul\u00e9es (-)             <span class=\"_ _0\"></span>                                          <span class=\"_ _0\"></span>                    12,00 -<span class=\"ls98\">24</span> 975 7,54 -5 <span class=\"ls98\">000</span> Exerc\u00e9es (-)<span class=\"_ _0\"></span> 11,52 -<span class=\"ls98\">84</span> 798 11,52 -<span class=\"ls98\">15</span> 310 \u00c9chues (-) 0 0 0 0 Existantes au 31 d<span class=\"_ _0\"></span>\u00e9cembre 11,4 1 119 153<span class=\"_ _0\"></span> 11,91 1 115 682 Exer\u00e7ables au 3<span class=\"_ _0\"></span>1 d\u00e9cembre 98<span class=\"ls1\"> </span>810<span class=\"ls1\"> </span>83<span class=\"ls1\"> </span>500<span class=\"ls1\"> </span>17.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">R\u00e9serves </span></span>31 d\u00e9cembre 31 d\u00e9cembre (EUR 000) 2021 2022 R\u00e9serves de couve<span class=\"_ _0\"></span>rture -8 <span class=\"ls98\">440</span> -8 <span class=\"ls98\">402</span> Autres r\u00e9serves \u2013 <span class=\"_ _0\"></span>valorisation des plans d\u2019o<span class=\"_ _0\"></span>ptions sur actions et des pai<span class=\"_ _0\"></span>ements fond\u00e9s sur des 16<span class=\"ls1\"> </span>684<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>actions Autres r\u00e9serves \u2013 A<span class=\"_ _0\"></span>utres 154<span class=\"ls1\"> </span>154<span class=\"ls1\"> </span>Autres r\u00e9serves \u2013 <span class=\"_ _0\"></span>ajustement \u00e0 la juste valeur <span class=\"_ _0\"></span>des investissements dispo<span class=\"_ _0\"></span>nibles \u00e0 la vente<span class=\"_ _0\"></span> 4 014 -6 <span class=\"ls98\">408</span> Autres r\u00e9serves \u2013 <span class=\"_ _0\"></span>r\u00e9gimes \u00e0 prestations d\u00e9fi<span class=\"_ _0\"></span>nies -4 <span class=\"ls98\">064</span> -516 R\u00e9serves 8 348 2 453 \u00c9carts de conversio<span class=\"_ _0\"></span>n                                         <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                            <span class=\"_ _0\"></span> -6 <span class=\"ls98\">315</span> -5 <span class=\"ls98\">585</span> R\u00e9sultats report\u00e9s<span class=\"_ _0\"></span> 51<span class=\"ls1\"> </span>227<span class=\"ls1\"> </span>51<span class=\"ls1\"> </span>431<span class=\"ls1\"> </span>Les <span class=\"_ _46\"> </span>r\u00e9serves <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>couverture <span class=\"_ _46\"> </span>comprennent <span class=\"_ _7\"> </span>les changements <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>juste <span class=\"_ _5\"> </span>valeur <span class=\"_ _6d\"> </span>des <span class=\"_ _6d\"> </span>instruments financiers <span class=\"_ _5\"> </span>utilis\u00e9s <span class=\"_\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>couverture <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>flux <span class=\"_\"> </span>de tr\u00e9sorerie <span class=\"_ _27\"></span>des <span class=\"_ _1\"></span>transactions <span class=\"_ _27\"></span>qui <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019ont <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>encore <span class=\"_ _1\"></span>eu lieu<span class=\"ls1\">.<span class=\"lsda\">  </span>Les <span class=\"_ _26\"> </span>r\u00e9serves <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>couverture <span class=\"_ _48\"> </span>sont <span class=\"_ _47\"> </span>rest\u00e9es <span class=\"_ _26\"> </span>en </span>ligne avec <span class=\"ls22\">20<span class=\"lsca\">22</span></span>. En<span class=\"ls1\"> <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>2022<span class=\"lscc\">, <span class=\"_ _2\"></span><span class=\"ls1\">les <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>iations <span class=\"_ _2\"></span>des \u00ab<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Autres <span class=\"_ _2\"></span>r\u00e9serves </span></span></span>\u2013 aju<span class=\"_ _0\"></span>stem<span class=\"_ _3\"></span>ents  <span class=\"_ _0\"></span>\u00e0 la ju<span class=\"_ _0\"></span>ste valeur des <span class=\"_ _0\"></span>investissements<span class=\"_ _3\"></span> disponibles \u00e0 <span class=\"_ _3\"></span>la vente \u00bb es<span class=\"_ _3\"></span>t li\u00e9e \u00e0<span class=\"_ _3\"></span> la r\u00e9\u00e9<span class=\"_ _3\"></span>valuation \u00e0 <span class=\"_ _2\"></span>la juste <span class=\"_ _4\"> </span>valeur <span class=\"_ _4\"> </span>de <span class=\"_ _51\"> </span>la <span class=\"_ _4\"> </span>participation <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>Rutherford Estates <span class=\"_ _26\"> </span>Limited<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>(EUR <span class=\"_ _26\"> </span>11<span class=\"_ _0\"></span>,<span class=\"lsca\">1 <span class=\"_ _26\"> </span></span>millions<span class=\"_ _0\"></span>)<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>voir <span class=\"_ _26\"> </span>Note <span class=\"_ _47\"> </span>1.1<span class=\"lscc\">, </span> dans ScandiDos <span class=\"_ _2\"></span>A.B (EUR <span class=\"_ _2\"></span>0,3 million) <span class=\"_ _2\"></span>et HIL <span class=\"_ _2\"></span>applied Medical Ltd (EUR 1,0 million)<span class=\"ls5f\">. </span> La <span class=\"_ _48\"> </span>diminution <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>\u00ab <span class=\"_\"> </span>A<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>tres <span class=\"_ _47\"> </span>r\u00e9serves <span class=\"_\"> </span>\u2013 <span class=\"_ _48\"> </span>R\u00e9gime <span class=\"_ _48\"> </span>\u00e0 prestations <span class=\"_ _5\"> </span>d\u00e9finies <span class=\"_ _5\"> </span>\u00bb <span class=\"_ _5\"> </span>pour <span class=\"_\"> </span>EUR <span class=\"_ _6d\"> </span>3,5 <span class=\"_ _5\"> </span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lions <span class=\"_ _5\"> </span>est d\u00e9crite plus en d\u00e9tail dans la note 3.5<span class=\"ls5f\">. </span> Les \u00e9<span class=\"_ _0\"></span>carts de conversion <span class=\"_ _0\"></span>cumul\u00e9s  c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mprennent <span class=\"_ _0\"></span>les \u00e9carts <span class=\"_ _27\"></span>li\u00e9s <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>conversion <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>\u00e9tats <span class=\"_ _1\"></span>financiers <span class=\"_ _27\"></span>des entit\u00e9s consolid\u00e9es dont la devise fonctionnelle n\u2019est<span class=\"_ _3\"></span> pas <span class=\"_ _2\"></span>l\u2019euro. <span class=\"_ _2\"></span>Ils <span class=\"_ _2\"></span>englobent <span class=\"_ _2\"></span>\u00e9galement <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>diff\u00e9rences <span class=\"_ _2\"></span>de change <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>pr\u00eats <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>long <span class=\"_ _0\"></span>terme <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>partie <span class=\"_ _0\"></span>de l\u2019investissement <span class=\"_\"> </span>net <span class=\"_\"> </span>du <span class=\"_\"> </span>G<span class=\"_ _3\"></span>roupe <span class=\"_\"> </span>dans <span class=\"_ _48\"> </span>les <span class=\"_\"> </span>activit\u00e9s \u00e9trang\u00e8res. Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022<span class=\"ls5f\">, <span class=\"_ _27\"></span></span>une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>cumul\u00e9e <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>-1,0 <span class=\"_ _48\"> </span>millions <span class=\"_ _48\"> </span>sur <span class=\"_\"> </span>la <span class=\"_ _47\"> </span>conversion <span class=\"_\"> </span>de <span class=\"_ _47\"> </span>ces <span class=\"_\"> </span>pr\u00eat<span class=\"_ _3\"></span>s <span class=\"_\"> </span>a<span class=\"_ _2\"></span> <span class=\"_\"> </span>\u00e9t\u00e9 reclass\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>capitaux <span class=\"_ _0\"></span>propres afin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compenser <span class=\"_ _0\"></span>la perte <span class=\"_ _27\"></span>r\u00e9sultant <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>conversion <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>pr\u00eats <span class=\"_ _27\"></span>entre filiales <span class=\"_ _0\"></span>du Groupe <span class=\"_ _0\"></span>(perte <span class=\"_ _0\"></span>cumul\u00e9e d\u2019EUR <span class=\"_ _0\"></span>-1,2 <span class=\"_ _0\"></span>million au<span class=\"ls1\"> 31 d\u00e9cembre 2021).  </span>Au <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d\u00e9cembre <span class=\"_ _2\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>2021<span class=\"lscc\">, <span class=\"_ _2\"></span><span class=\"ls1\">les <span class=\"_ _3\"></span>pr\u00eats <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>CNY <span class=\"_ _2\"></span>45,0 </span></span>millions <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>CNY <span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>4,8 <span class=\"_ _26\"> </span>millions <span class=\"_ _26\"> </span>entre <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>SA <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>Ion Beam <span class=\"_ _52\"> </span>Beijing <span class=\"_ _52\"> </span>Medical <span class=\"_ _52\"> </span>Applications <span class=\"_ _52\"> </span>Technology Service <span class=\"_ _49\"> </span>Co. <span class=\"_ _51\"> </span>Ltd <span class=\"_ _49\"> </span><span class=\"ls22\">ont</span> <span class=\"_ _49\"> </span>\u00e9t\u00e9 <span class=\"_ _51\"> </span>d\u00e9si<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>n\u00e9s <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>omme <span class=\"_ _51\"> </span>des financements <span class=\"_ _49\"> </span>permanents <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>Groupe <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>des activit\u00e9s \u00e0 l\u2019\u00e9tranger. 18.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Dettes financi\u00e8res </span></span>Le tableau ci-dessous pr\u00e9sente les principaux termes et conditions des facilit\u00e9s de cr\u00e9dit existantes :<span class=\"_ _0\"></span>  OutstandinOutstandinOutstandinOutstanding 31 g 31 g 31 g 31 d\u00e9cembre d\u00e9cembre d\u00e9cembre d\u00e9cembre Profil de Emprunt/lign2021 (EUR 2021 (EUR 2022 (EUR 2022 (EUR Devisremboursemene de cr\u00e9dit Rang Statut 000) 000) 000) 000) e Int\u00e9r\u00eat Maturit\u00e9 t SubordinateUnsecureS.R.I.W. d d 6 121 6 121 4 897 4 715 EUR Fixed 2026 Amortizing SubordinateUnsecureS.R.I.W. d d 2 550 2 550 2 040 1 964 EUR Fixed 2026 Amortizing SubordinateUnsecureS.R.I.W. d d 5 000 5 000 4 000 3 851 EUR Fixed 2026 Amortizing SubordinateUnsecureS.F.P.I. d d 5 000 5 000 4 000 3 851 EUR Fixed 2026 Amortizing Emprunt \u00e0 5 ans<span class=\"ls1\"> </span>Senior Secured 21<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>21<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>0 0 EUR Floating* 2025 Amortizing Cr\u00e9dit de caisse - Floating**UFN China Senior Secured 0 0 0 0 CNY<span class=\"ls1\"> </span>* ****<span class=\"ls1\"> </span>Revolving Lignes de cr\u00e9dit revolving Senior Secured 0 0 0 0 EUR<span class=\"ls1\"> </span>Floating* 2024 Revolving * EURIBOR + marg<span class=\"_ _3\"></span>e en fonction<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>du ra<span class=\"_ _3\"></span>tio de levier net ** MCLR + marge<span class=\"_ _2\"></span> \u00ab Co\u00fbt de finance<span class=\"_ _3\"></span>ment \u00bb + marge<span class=\"_ _3\"></span> Le tableau <span class=\"_ _2\"></span>ci-dessous pr\u00e9sente <span class=\"_ _2\"></span>les principales <span class=\"_ _2\"></span>facilit\u00e9s de <span class=\"_ _2\"></span>cr\u00e9dit existante <span class=\"_ _2\"></span>par maturit\u00e9 <span class=\"_ _2\"></span>et explique <span class=\"_ _3\"></span>les m<span class=\"_ _3\"></span>ouvements de l\u2019ann\u00e9e : (EUR '000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Non courantes 29<span class=\"ls1\"> </span>937<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>647<span class=\"ls1\"> </span>Courantes 9 734 3 734 Total 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Solde \u00e0 l'ouverture<span class=\"_ _0\"></span> 56<span class=\"ls1\"> </span>731<span class=\"ls1\"> </span>39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>Ajustement du co\u00f9t<span class=\"_ _0\"></span> amorti suite \u00e0 une m<span class=\"_ _0\"></span>odification de contrat<span class=\"_ _0\"></span> 0 -556 Emprunts convertis <span class=\"_ _0\"></span>en subsides -4 <span class=\"ls98\">384</span> 0 Remboursements<span class=\"_ _0\"></span> d'emprunts -<span class=\"ls98\">12</span> 984 -<span class=\"ls98\">24</span> 734 \u00c9cart de conversio<span class=\"_ _0\"></span>n 308<span class=\"ls1\"> </span>0 Solde \u00e0 la cl\u00f4ture<span class=\"_ _0\"></span> 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les remboursements<span class=\"_ _3\"></span> d\u2019emprunts <span class=\"_ _3\"></span>concernent le <span class=\"_ _2\"></span>pr\u00eat \u00e0 terme <span class=\"_ _0\"></span>(EUR <span class=\"_ _1\"></span>21,0 <span class=\"_ _0\"></span>millions) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>obligations <span class=\"_ _0\"></span>S.R.I.W. et S.F.P.I. (EUR 3,7 millions). L'ajustement <span class=\"_ _0\"></span>du co\u00fbt <span class=\"_ _0\"></span>amorti repr\u00e9sente <span class=\"_ _0\"></span>l'impact <span class=\"_ _0\"></span>de la ren\u00e9gociation <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>taux <span class=\"_ _2c\"></span>d'int\u00e9r\u00eat <span class=\"_ _2\"></span>futurs <span class=\"_ _2\"></span>avec <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>S.R.I<span class=\"_ _0\"></span>.W<span class=\"_ _3\"></span>. et <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>S.F.P.I. <span class=\"_ _2\"></span>IBA a <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>onvenu <span class=\"_ _2\"></span>avec <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>deux pr\u00eateur<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de diminuer <span class=\"_ _4e\"> </span>les <span class=\"_ _6d\"> </span>taux <span class=\"_ _4e\"> </span>d'int\u00e9r\u00eat, <span class=\"_ _4e\"> </span>ce <span class=\"_ _4e\"> </span>qui <span class=\"_ _4e\"> </span>repr\u00e9sente <span class=\"_ _4e\"> </span>un changement no<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ubstantiel <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>termes <span class=\"_ _3\"></span>du contrat <span class=\"_ _2\"></span>au sens <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>trait\u00e9 <span class=\"_ _0\"></span>comme <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>modification de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontrat. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>En <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s\u00e9quence, <span class=\"_ _27\"></span>IFRS <span class=\"_ _27\"></span>9 <span class=\"_ _1\"></span>exige <span class=\"_ _27\"></span>que <span class=\"_ _27\"></span>les nouveaux flux de<span class=\"_ _3\"></span> tr\u00e9sorerie <span class=\"_ _3\"></span>futurs soient <span class=\"_ _2\"></span>amortis avec le <span class=\"_ _0\"></span>taux <span class=\"_ _0\"></span>d\u2019int\u00e9r\u00eat effectif <span class=\"_ _0\"></span>initial, <span class=\"_ _0\"></span>ce qui <span class=\"_ _0\"></span>entra\u00eene <span class=\"_ _0\"></span>un g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>in unique d<span class=\"_ _0\"></span>\u2019EUR 0,6 mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _0\"></span>en 2022 <span class=\"_ _0\"></span>(comptabilis\u00e9 dans les <span class=\"_ _6d\"> </span>autres <span class=\"_ _6d\"> </span>produits <span class=\"_ _6d\"> </span>financiers <span class=\"_ _6d\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _6d\"> </span>compte <span class=\"_ _6d\"> </span>de r\u00e9sultat consolid\u00e9).   En<span class=\"ls1\"> 2020, le<span class=\"_ _3\"></span> Groupe a<span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ait s<span class=\"_ _3\"></span>ollicit\u00e9 un <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>r\u00eat<span class=\"_ _3\"></span> aupr\u00e8s de<span class=\"_ _3\"></span> la<span class=\"_ _3\"></span> </span>banque <span class=\"_ _5\"> </span>We<span class=\"_ _0\"></span>lls<span class=\"_ _3\"></span> <span class=\"_ _6d\"> </span>Fargo <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _5\"> </span>le <span class=\"_ _6d\"> </span>cadre <span class=\"_ _5\"> </span>du <span class=\"_ _6d\"> </span>Paycheck Protection <span class=\"_ _47\"> </span>Program <span class=\"_ _26\"> </span>(\"PPP\"<span class=\"_ _0\"></span>), <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>p<span class=\"_ _0\"></span>rogram<span class=\"_ _3\"></span>me <span class=\"_ _47\"> </span>f\u00e9d\u00e9ral d'aide aux Etats-Unis destin\u00e9 \u00e0 <span class=\"_ _3\"></span>soutenir l'emploi dans<span class=\"_ _3\"></span> les <span class=\"_ _1\"></span>entreprises <span class=\"_ _0\"></span>suite <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>pand\u00e9mie <span class=\"_ _0\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _0\"></span>COVID-19. Les <span class=\"_ _1\"></span>pr\u00eats <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>sign\u00e9s <span class=\"_ _1\"></span>par <span class=\"_ _0\"></span>IBA <span class=\"_ _1\"></span>Dosimetry <span class=\"_ _1\"></span>America Inc., <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>Proton <span class=\"_ _47\"> </span>Therapy <span class=\"_ _26\"> </span>Inc. <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>Industrial <span class=\"_ _47\"> </span>Inc. pour <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>montant <span class=\"_ _26\"> </span>total <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>USD <span class=\"_ _26\"> </span>5 <span class=\"_ _26\"> </span>millions <span class=\"_ _47\"> </span>(EUR <span class=\"_ _26\"> </span>4,4 millions) <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span>les <span class=\"_ _7\"> </span>participants <span class=\"_ _52\"> </span>peuvent <span class=\"_ _7\"> </span>demander l'annulation <span class=\"_ _46\"> </span>du <span class=\"_ _7\"> </span>pr\u00eat <span class=\"_ _7\"> </span>s<span class=\"_ _0\"></span>ous<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>ertaines <span class=\"_ _7\"> </span>conditions<span class=\"_ _0\"></span>. Cependant <span class=\"_ _2\"></span>comme <span class=\"_ _2\"></span>l'issue <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>demande <span class=\"_ _2\"></span>d'annulation \u00e9tait <span class=\"_ _4e\"> </span>incertaine, <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>direction <span class=\"_ _6d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>d\u00e9cid\u00e9 <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>ne <span class=\"_ _4e\"> </span>pas reconna\u00eetre <span class=\"_ _0\"></span>l'i<span class=\"_ _3\"></span>mpact <span class=\"_ _0\"></span>de l'annulation <span class=\"_ _0\"></span>dans les <span class=\"_ _0\"></span>comptes de 202<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>.  <span class=\"_ _0\"></span>Au cours <span class=\"_ _0\"></span>de l'ann\u00e9e 2021, <span class=\"_ _0\"></span>des preuves ont \u00e9t\u00e9 <span class=\"_ _47\"> </span>trouv\u00e9es <span class=\"_ _48\"> </span>que <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>Groupe <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>pouvait <span class=\"_ _48\"> </span>b\u00e9n\u00e9ficier d'une <span class=\"_ _52\"> </span>remise <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ette, <span class=\"_ _58\"> </span>consid\u00e9rant <span class=\"_ _58\"> </span>cette<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>aide gouvernementale <span class=\"_ _26\"> </span>comme <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>subside, <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>d\u00e9cision <span class=\"_ _47\"> </span>a ensuite \u00e9<span class=\"_ _0\"></span>t\u00e9 confirm\u00e9e <span class=\"_ _0\"></span>par une lettre<span class=\"_ _0\"></span> officielle avant <span class=\"_ _0\"></span>la fin <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>'e<span class=\"_ _3\"></span>xerci<span class=\"ls67\">ce</span>, <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>pr\u00eats <span class=\"_ _4e\"> </span>initiaux <span class=\"_ _4\"> </span>ont <span class=\"_ _4\"> </span>donc <span class=\"_ _4e\"> </span>\u00e9t\u00e9 convertis <span class=\"_ _44\"> </span>en <span class=\"_ _44\"> </span>subsides <span class=\"_ _44\"> </span>et <span class=\"_ _44\"> </span>co<span class=\"_ _0\"></span>mptabili<span class=\"_ _3\"></span>s\u00e9s <span class=\"_ _44\"> </span>en cons\u00e9quence en 2021.   Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>emprunts <span class=\"_ _1\"></span>bancaires <span class=\"_ _1\"></span>et les <span class=\"_ _d\"> </span>autres <span class=\"_ _4f\"> </span>emprunts <span class=\"_ _d\"> </span>incluent : <span class=\"_ _4f\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _4f\"> </span>emprunts obligataires <span class=\"_ _0\"></span>subordonn\u00e9s n<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>garantis de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>S.R.I.W.<span class=\"_ _2\"></span> pour <span class=\"_ _27\"> </span>un <span class=\"_ _27\"> </span>mo<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span>ant <span class=\"_ _27\"></span>total <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>10,5 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"></span>d\u2019EUR <span class=\"_ _26\"> </span>(EUR 13,7 millions <span class=\"_ _0\"></span>en 2021) et <span class=\"_ _0\"></span>une obligation subordonn\u00e9e non <span class=\"_ _2\"></span>gara<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tie <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>S.F<span class=\"_ _0\"></span>.P.<span class=\"_ _3\"></span>I. <span class=\"_ _2\"></span>pour un<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _2\"></span>d\u2019EUR <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>,9<span class=\"_ _2\"></span> millions <span class=\"_\"> </span>(EUR <span class=\"_\"> </span>5,0 <span class=\"_\"> </span>millions <span class=\"_\"> </span>en <span class=\"_\"> </span>2021<span class=\"lsd1\">) <span class=\"_\"> </span></span>ainsi <span class=\"_\"> </span>que <span class=\"_\"> </span>les facilit\u00e9s <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cr\u00e9<span class=\"_ _0\"></span>dit <span class=\"_ _4\"> </span>ren<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>uvelables <span class=\"_ _49\"> </span>(\u00e0 <span class=\"_ _51\"> </span>court <span class=\"_ _51\"> </span>te<span class=\"_ _0\"></span>rme)<span class=\"_ _2\"></span> inutilis\u00e9es <span class=\"_ _48\"> </span>(inchang\u00e9es <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>2021), <span class=\"_ _48\"> </span>et <span class=\"_ _48\"> </span>les facilit\u00e9s de d\u00e9couvert inutilis\u00e9es en Chine. Le <span class=\"_ _0\"></span>pr\u00ea<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>terme <span class=\"_ _0\"></span>d\u2019<span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span>millions <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nti\u00e8re<span class=\"_ _3\"></span>ment rembours\u00e9 en 2022. S.R.I.W. et S.F.P.I. Obligations subordonn\u00e9es S.R.I.W. <span class=\"_ _5a\"> </span>et <span class=\"_ _5a\"> </span>S.F.P.I. <span class=\"_ _5a\"> </span>sont <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>ux<span class=\"_ _2\"></span> <span class=\"_ _53\"> </span>fonds <span class=\"_ _5a\"> </span>publics d\u2019investissement <span class=\"_\"> </span>b<span class=\"_ _3\"></span>elges <span class=\"_\"> </span>(res<span class=\"_ _3\"></span>pectivement <span class=\"_\"> </span>au <span class=\"_ _47\"> </span>ni<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>eau r\u00e9gional et f\u00e9d\u00e9ral). Selon <span class=\"_ _48\"> </span>les <span class=\"_\"> </span>terme<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>accords <span class=\"_\"> </span>obligataires<span class=\"_ _3\"></span> <span class=\"_\"> </span>avec <span class=\"_ _47\"> </span>la S.R.I.W. <span class=\"_\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_\"> </span><span class=\"lsc9\">la <span class=\"_\"> </span></span>S.F.P.I., <span class=\"_\"> </span>le <span class=\"_ _5\"> </span>Groupe <span class=\"_ _5\"> </span>s\u2019est <span class=\"_\"> </span>engag\u00e9 <span class=\"_ _5\"> </span>\u00e0 respecter <span class=\"_ _0\"></span><span class=\"ls22\">un</span> <span class=\"_ _0\"></span>convenant <span class=\"_ _0\"></span>financier <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>niveau <span class=\"_ _0\"></span>de fonds <span class=\"_ _3\"></span>propres <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>group<span class=\"_ _0\"></span><span class=\"lsca\">e <span class=\"_ _2\"></span><span class=\"ls1\">IBA, <span class=\"_ _3\"></span>qui <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>\u00e9<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _2\"></span>respect\u00e9 <span class=\"_ _2\"></span>au <span class=\"lsca\">31 </span></span></span>d\u00e9cembre 2022. Lignes de cr\u00e9dit bancaire Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre 2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>22, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fac<span class=\"_ _3\"></span>lit\u00e9s de <span class=\"_\"> </span><span class=\"ls1\">cr\u00e9dits <span class=\"_\"> </span>d\u2019un <span class=\"_\"> </span>montant <span class=\"_\"> </span>d\u2019EUR <span class=\"_\"> </span>83,1 <span class=\"_\"> </span>m<span class=\"_ _0\"></span>illions <span class=\"_\"> </span>dont </span>25,6% sont utilis\u00e9s (47,8% en <span class=\"ls22\">2021<span class=\"lsd1\">).</span></span> Les <span class=\"_ _47\"> </span>lignes <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>cr\u00e9dit <span class=\"_ _47\"> </span>bancaires <span class=\"_ _47\"> </span>au <span class=\"_ _26\"> </span>niveau <span class=\"_ _47\"> </span>d\u2019IBA <span class=\"_ _47\"> </span>SA comprennent <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>lignes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dit r<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>nouvelables<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>37 millions d\u2019euros (\u00e0 \u00e9ch\u00e9ance d\u00e9cembre 2024).<span class=\"fs3b\"> </span>Les covenants <span class=\"_ _2\"></span>financiers qui <span class=\"_ _2\"></span>s\u2019appliquent \u00e0 <span class=\"_ _2\"></span>ces lignes de <span class=\"_\"> </span>cr\u00e9dit <span class=\"_\"> </span>consistent <span class=\"_ _48\"> </span>en <span class=\"_\"> </span>(a) <span class=\"_\"> </span>un <span class=\"_\"> </span>ratio <span class=\"_\"> </span>d\u2019<span class=\"_ _3\"></span>endettement senior <span class=\"_ _26\"> </span>net <span class=\"_ _26\"> </span>(calcul\u00e9 <span class=\"_ _26\"> </span>comme <span class=\"_ _26\"> </span>l\u2019endettement <span class=\"_ _26\"> </span>senior <span class=\"_ _26\"> </span>n<span class=\"_ _0\"></span>et divis\u00e9 <span class=\"_ _48\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>REBITDA <span class=\"_ _48\"> </span>consolid\u00e9 <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>cours <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _47\"> </span>12 derniers <span class=\"_ _47\"> </span>mois) <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>(b) <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>niveau <span class=\"_ _47\"> </span>minimum <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>fonds propres <span class=\"_ _5\"> </span>propres <span class=\"_ _5\"> </span>corrig\u00e9s <span class=\"_ _5\"> </span>(calcul\u00e9 <span class=\"_\"> </span>c<span class=\"_ _0\"></span>omme <span class=\"_\"> </span>\u00e9tant <span class=\"_ _5\"> </span>la somme <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>fonds propres <span class=\"_ _0\"></span>consolid\u00e9s <span class=\"_ _0\"></span>- <span class=\"_ _0\"></span>avec <span class=\"_ _0\"></span>certains reclassements <span class=\"_ _5\"> </span>- <span class=\"_ _5\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>l\u2019endettement <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>ubordonn\u00e9)<span class=\"_ _2\"></span>. Ces <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ux <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>venants <span class=\"_ _51\"> </span>on<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>\u00e9t\u00e9 <span class=\"_ _49\"> </span>respect\u00e9s <span class=\"_ _51\"> </span>au <span class=\"_ _49\"> </span>31 d\u00e9cembre 2022. En <span class=\"_ _48\"> </span>Chine, <span class=\"_\"> </span>le <span class=\"_ _47\"> </span>cr\u00e9dit <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>caisse <span class=\"_ _47\"> </span>de <span class=\"_\"> </span>CNY <span class=\"_ _48\"> </span>35 <span class=\"_ _48\"> </span>millions (emprunteur: <span class=\"_ _47\"> </span>Ion <span class=\"_ _47\"> </span>Beam <span class=\"_ _26\"> </span>Applications <span class=\"_ _47\"> </span>Co. <span class=\"_ _26\"> </span>L<span class=\"_ _0\"></span>td) <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 maintenu <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>m\u00eame <span class=\"_ _26\"> </span>montant <span class=\"_ _26\"> </span>(non <span class=\"_ _26\"> </span>utilis\u00e9 <span class=\"_ _26\"> </span>au <span class=\"_ _47\"> </span>31 d\u00e9cembre 2022<span class=\"lsd1\">).</span>    Lignes de   Lignes de Lignes de cr\u00e9dit (EUR 000) cr\u00e9dit totales<span class=\"_ _0\"></span> cr\u00e9dit utilis\u00e9<span class=\"lsb0\">es</span> disponibles S.R.I.W. - subordon<span class=\"_ _0\"></span>n\u00e9 10<span class=\"ls1\"> </span>530<span class=\"_ _0\"></span><span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>530<span class=\"ls1\"> </span>0 S.F.P.I. \u2013 subordo<span class=\"_ _0\"></span>nn\u00e9 3 851 3 851 0 Lignes de cr\u00e9dit <span class=\"_ _0\"></span>\u00e0 court terme 41<span class=\"ls1\"> </span>757<span class=\"_ _0\"></span><span class=\"ls1\"> </span>0 41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>TOTAL 56<span class=\"ls1\"> </span>138<span class=\"_ _0\"></span><span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>Les <span class=\"_ _46\"> </span>facilit\u00e9s <span class=\"_ _7\"> </span>expirant <span class=\"_ _7\"> </span>da<span class=\"_ _0\"></span>ns<span class=\"_ _2\"></span> <span class=\"_ _46\"> </span>un <span class=\"_ _46\"> </span>d\u00e9lai <span class=\"_ _7\"> </span>d\u2019un<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>an comprennent la <span class=\"_ _3\"></span>partie \u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ourt <span class=\"_ _2\"></span>terme de la <span class=\"_ _3\"></span>dette \u00e0 <span class=\"_ _3\"></span>long terme, <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>lignes <span class=\"_\"> </span>de <span class=\"_\"> </span>cr\u00e9dit <span class=\"_\"> </span>soum<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ses <span class=\"_\"> </span>\u00e0 <span class=\"_ _5\"> </span>r\u00e9vision <span class=\"_\"> </span>\u00e0 diff\u00e9rentes <span class=\"_ _2\"></span>dates <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>courant <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>12 <span class=\"_ _2\"></span>derniers <span class=\"_ _2\"></span>mois suivant <span class=\"_ _27\"> </span>la <span class=\"_ _26\"> </span>cl\u00f4ture <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>l\u2019exercice,<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>lignes <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>cr\u00e9dit n\u2019ayant pas de date  d\u2019<span class=\"_ _3\"></span>expiration ferme (disponibles <span class=\"_ _2\"></span>\u00ab jusqu\u2019\u00e0 nouvel ordre \u00bb). Les <span class=\"_ _0\"></span>\u00e9ch\u00e9ances des<span class=\"_ _0\"></span> dettes <span class=\"_ _0\"></span>bancaires et <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>dettes<span class=\"_ _3\"></span> financi\u00e8res sont reprises ci-apr\u00e8s : (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 9 734 3 734 Entre 1 et 2 ans<span class=\"_ _0\"></span> 9 734 3 467 Entre 2 et 5 20<span class=\"ls1\"> </span>203<span class=\"ls1\"> </span>7 180 ans<span class=\"ls1\">             </span>TOTAL 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les paiements des <span class=\"_ _0\"></span>dettes bancaires et autres <span class=\"_ _0\"></span>dettes financi\u00e8res s<span class=\"_ _0\"></span>ont les suivants:  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 10<span class=\"ls1\"> </span>936<span class=\"ls1\"> </span>4 264 Entre 1 et 2 ans<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>668<span class=\"ls1\"> </span>4 120 Entre 2 et 5 21<span class=\"ls1\"> </span>478<span class=\"ls1\"> </span>7 838 ans<span class=\"ls1\">             </span>43<span class=\"ls1\"> </span>082<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>222<span class=\"ls1\"> </span>Charges financi\u00e8r<span class=\"_ _0\"></span>es futures sur dettes bancair<span class=\"_ _0\"></span>es et autres dettes financi<span class=\"_ _0\"></span>\u00e8res (--3 <span class=\"ls98\">411</span>-1 <span class=\"ls98\">841</span>) TOTAL 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les <span class=\"_ _0\"></span>taux<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u2019int\u00e9r\u00eats <span class=\"_ _1\"></span>effectifs <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>dettes <span class=\"_ _1\"></span>bancaires <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>autres<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettes <span class=\"_ _1\"></span>financi\u00e8res <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cl\u00f4ture<span class=\"_ _0\"></span> \u00e9taient  les suivants<span class=\"_ _0\"></span>: 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 EUR USD INR CNY<span class=\"ls1\"> </span>EUR CNY<span class=\"ls1\"> </span>n/a - ligne de n/a - ligne de n/a - ligne de cr\u00e9dit non cr\u00e9dit non cr\u00e9dit non Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 3,35% 0,00% utilis\u00e9e utilis\u00e9e 2,33% utilis\u00e9e Les valeurs comptabl<span class=\"_ _0\"></span>es des emprunts du groupe sont<span class=\"_ _0\"></span> toutes libell\u00e9es en euros<span class=\"_ _0\"></span>. Le<span class=\"ls1\">s lignes de cr\u00e9d<span class=\"_ _0\"></span>it utilis\u00e9es sont les suivantes<span class=\"_ _0\"></span> : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TAUX FLOTTANT<span class=\"_ _0\"></span> Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 6 000 0 Remboursements<span class=\"_ _0\"></span> au-del\u00e0 d\u2019un an 15<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>0 TOTAL TAUX FLOTT<span class=\"_ _0\"></span>ANT 21<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>0 TAUX FIXE Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 3 734 3 734  Remboursements a<span class=\"_ _0\"></span>u-del\u00e0 d\u2019un an 14<span class=\"ls1\"> </span>937<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>647<span class=\"ls1\"> </span>TOTAL TAUX FIXE<span class=\"_ _0\"></span> 18<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>TOTAL 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les<span class=\"ls1\"> lignes de cr\u00e9d<span class=\"_ _0\"></span>it </span>non <span class=\"ls1\">utilis\u00e9es sont <span class=\"_ _0\"></span>les suivantes : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TAUX FLOTTANT<span class=\"_ _0\"></span> Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 1 543 0 Remboursements<span class=\"_ _0\"></span> au-del\u00e0 d\u2019un an 41<span class=\"ls1\"> </span>865<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>TOTAL TAUX FLOTT<span class=\"_ _0\"></span>ANT 43<span class=\"ls1\"> </span>408<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>TAUX FIXE Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 0 0 Remboursements<span class=\"_ _0\"></span> au-del\u00e0 d\u2019un an 0 0 TOTAL TAUX FIXE<span class=\"_ _0\"></span> 0 0 TOTAL 43<span class=\"ls1\"> </span>408<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>19.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Provisions \u00e0 l<span class=\"_ _2\"></span>ong terme et \u00e0 court terme </span></span>R\u00e9gimes \u00e0 Autres prestations avantages  (EUR 000) Environnement<span class=\"_ _0\"></span> Garanties Litiges d\u00e9finies sociaux Autres Total Au 1er janvier <span class=\"_ _0\"></span>2021 108<span class=\"ls1\"> </span>3 553 170<span class=\"ls1\"> </span>4 948 225<span class=\"ls1\"> </span>3 044 12<span class=\"ls1\"> </span>048<span class=\"ls1\"> </span>Additions (+) 3 3 524 0 28<span class=\"ls1\"> </span>117<span class=\"ls1\"> </span>1 172 4 844 Reprises (-)<span class=\"_ _0\"></span> 0 -427 0 11<span class=\"ls1\"> </span>-<span class=\"ls98\">63</span> -<span class=\"ls98\">87</span> -566 Utilisations (-)<span class=\"_ _0\"></span> 0 -1 <span class=\"ls98\">404</span> -<span class=\"ls98\">30</span> -<span class=\"ls98\">63</span> 0 -687 -2 <span class=\"ls98\">184</span> Reclassifications<span class=\"_ _0\"></span> 0 -573 0 0 0 573<span class=\"ls1\"> </span>0 (Gains)/pertes <span class=\"_ _55\"> </span>actuariels <span class=\"_ _55\"> </span>g\u00e9n\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_\"> </span>au<span class=\"_ _0\"></span> <span class=\"_\"> </span>co<span class=\"_ _0\"></span>urs <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e l'exercice 0 0 0 514<span class=\"ls1\"> </span>0 0 514<span class=\"ls1\"> </span>\u00c9carts de conversio<span class=\"_ _0\"></span>n 0 5 0 6 0 211<span class=\"ls1\"> </span>222<span class=\"ls1\"> </span>Variation totale 3 1 125 -<span class=\"ls98\">30</span> 496<span class=\"ls1\"> </span>54<span class=\"ls1\"> </span>1 182 2 830 Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 111<span class=\"ls1\"> </span>4 678 140<span class=\"ls1\"> </span>5 444 279<span class=\"ls1\"> </span>4 226 14<span class=\"ls1\"> </span>878<span class=\"ls1\"> </span>Au 1er janvier <span class=\"_ _0\"></span>2022 111<span class=\"ls1\"> </span>4 678 140<span class=\"ls1\"> </span>5 444 279<span class=\"ls1\"> </span>4 226 14<span class=\"ls1\"> </span>878<span class=\"ls1\"> </span>Additions (+) 7 3 877 0 834<span class=\"ls1\"> </span>554<span class=\"ls1\"> </span>1 928 7 200 Reprises (-)<span class=\"_ _0\"></span> 0 -1 <span class=\"ls98\">059</span> 0 0 0 2 -1 <span class=\"ls98\">057</span> Utilisations (-)<span class=\"_ _0\"></span> 0 -1 <span class=\"ls98\">207</span> 0 0 -<span class=\"ls98\">80</span> -961 -2 <span class=\"ls98\">248</span> (Gains)/pertes <span class=\"_ _55\"> </span>actuariels <span class=\"_ _55\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _55\"> </span>au <span class=\"_ _55\"> </span>cours <span class=\"_ _55\"> </span>de l'exercice 0 0 0 -3 <span class=\"ls98\">549</span> 0 0 -3 <span class=\"ls98\">549</span> \u00c9carts de conversio<span class=\"_ _0\"></span>n 0 -<span class=\"ls98\">46</span> 0 -3 -<span class=\"ls98\">21</span> -<span class=\"ls98\">28</span> -<span class=\"ls98\">98</span> Variation totale 7 1 565 0 -2 <span class=\"ls98\">718</span> 453<span class=\"ls1\"> </span>941<span class=\"ls1\"> </span>248<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 118<span class=\"ls1\"> </span>6 243 140<span class=\"ls1\"> </span>2 726 732<span class=\"ls1\"> </span>5 167 15<span class=\"ls1\"> </span>126<span class=\"ls1\"> </span>19.1. <span class=\"_ _69\"> </span>ENVIRONNEMENT Les<span class=\"ls1\"> <span class=\"_ _93\"> </span>provisions<span class=\"_ _0\"></span> <span class=\"_ _93\"> </span>environnementales </span>comprennent <span class=\"_ _58\"> </span>des <span class=\"_ _58\"> </span>provisions <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onformit\u00e9 environnementale <span class=\"_ _71\"> </span>re<span class=\"_ _0\"></span>latives <span class=\"_ _54\"> </span>aux <span class=\"_ _71\"> </span>sourc<span class=\"_ _0\"></span>es naturelles <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>rayonn<span class=\"_ _0\"></span>ement <span class=\"_ _58\"> </span>pour <span class=\"_ _52\"> </span>EUR <span class=\"_ _52\"> </span>0,<span class=\"_ _0\"></span>1 million.19.2. <span class=\"_ _69\"> </span>GARANTIES Les <span class=\"_ _0\"></span>provisions re<span class=\"_ _0\"></span>latives aux<span class=\"_ _0\"></span> garanties <span class=\"_ _0\"></span>couvrent les <span class=\"_ _26\"> </span>garanties <span class=\"_ _26\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>mach<span class=\"_ _0\"></span>ines <span class=\"_ _27\"></span>v<span class=\"_ _0\"></span>endues <span class=\"_ _26\"> </span>aux clients. Les mouvements peuvent \u00eatre d\u00e9taill\u00e9s comme<span class=\"_ _0\"></span> suit : \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Nouvelles <span class=\"_ _86\"> </span>provisions <span class=\"_ _86\"> </span>concernant </span>principalement la <span class=\"_ _2\"></span>protont<span class=\"_ _0\"></span>h\u00e9rapie <span class=\"_ _2\"></span>et d\u2019autres acc\u00e9l\u00e9rateurs <span class=\"_ _0\"></span>pour un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>de EUR <span class=\"_ _0\"></span>3,9 millions <span class=\"_ _6d\"> </span>suite <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>la <span class=\"_ _6d\"> </span>livraiso<span class=\"_ _0\"></span>n <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>plusie<span class=\"_ _0\"></span>urs projets aux cl<span class=\"_ _0\"></span>ien<span class=\"_ _3\"></span>ts. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _27\"></span>reprises <span class=\"_ _26\"> </span> <span class=\"_ _27\"></span><span class=\"ls96\">de</span>s <span class=\"_ _27\"></span>prov<span class=\"_ _0\"></span>isions <span class=\"_ _27\"></span>relatives <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"></span>la </span></span>protonth\u00e9rapie <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>d\u2019autres <span class=\"_ _26\"> </span>acc<span class=\"_ _0\"></span>\u00e9l\u00e9rateurs \u00e9quivalant <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>EUR <span class=\"_ _27\"></span>-1,1 <span class=\"_ _27\"></span>million <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>pr\u00e8s <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fin<span class=\"_ _0\"></span> des p\u00e9riodes de garan<span class=\"_ _0\"></span>tie. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Utilisation <span class=\"_ _49\"> </span>des <span class=\"_ _49\"> </span>prov<span class=\"_ _0\"></span>isions <span class=\"_ _49\"> </span>relatives <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _50\"> </span>la </span></span>protonth\u00e9rapie <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>d\u2019autres <span class=\"_ _26\"> </span>acc<span class=\"_ _0\"></span>\u00e9l\u00e9rateurs pour un montant d<span class=\"_ _0\"></span>\u2019EUR -1,2 million. 19.3. <span class=\"_ _69\"> </span>AUTRES PROVISIONS Les autres <span class=\"_ _0\"></span>provisions <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>31 d\u00e9cembre <span class=\"_ _0\"></span>2022 s<span class=\"_ _0\"></span>e composent <span class=\"_ _5c\"> </span>principaleme<span class=\"_ _0\"></span>nt <span class=\"_ _23\"> </span>des <span class=\"_ _5c\"> </span>\u00e9l\u00e9ments<span class=\"_ _0\"></span> suivants : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Provisions <span class=\"_ _3\"></span>pour contrats <span class=\"_ _2\"></span>on\u00e9reux pour E<span class=\"_ _3\"></span>UR<span class=\"_ _0\"></span> </span></span>5,1 millions ;  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Un <span class=\"_\"> </span>m<span class=\"_ _0\"></span>ontant <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_\"> </span>0,<span class=\"_ _0\"></span>2 <span class=\"_\"> </span>million <span class=\"_ _6d\"> </span>pour <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es </span></span>litiges.  Les <span class=\"_ _51\"> </span>principaux <span class=\"_ _4\"> </span>mouvements <span class=\"_ _51\"> </span>sont <span class=\"_ _49\"> </span>relatifs <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>des nouvelles <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ovisions <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>des <span class=\"_ _4\"> </span>contrats <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4e\"> </span>pertes futures <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _1\"></span>2,6 <span class=\"_ _1\"></span>millions. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>augmenta<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ion provient de la reconnaissance des pertes futures sur un <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>devenu <span class=\"_ _0\"></span>on\u00e9reux <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>-estimation <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>co\u00f9ts <span class=\"_\"> </span>pr\u00e9<span class=\"_ _3\"></span>visionnels <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>ve<span class=\"_ _3\"></span>nir <span class=\"_ _48\"> </span>sur <span class=\"_ _48\"> </span>un contrat d\u00e9j\u00e0 <span class=\"_ _0\"></span>identifi\u00e9 comme on\u00e9reux dans <span class=\"_ _0\"></span>le pass\u00e9.  Les <span class=\"_\"> </span>principales <span class=\"_ _48\"> </span>hypoth\u00e8ses <span class=\"_\"> </span>utilis\u00e9es <span class=\"_ _48\"> </span>sont <span class=\"_\"> </span>un <span class=\"_ _48\"> </span>taux d\u2019inflation <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>4% <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>initiatives <span class=\"_ _0\"></span>d\u2019\u00e9conomi<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>couts et un taux d\u2019actualisation \u00e0 <span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>%<span class=\"_ _3\"></span> pour refl\u00e9ter la valeur du temps.19.4. <span class=\"_ _69\"> </span><span class=\"ls3e\">R\u00c9</span>GIMES <span class=\"_ _0\"></span>\u00c0 PRESTATIONS <span class=\"_ _3\"></span>D\u00c9FINIES Voir <span class=\"_ _27\"></span>note <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>.5 <span class=\"_ _1\"></span>pour <span class=\"_ _27\"></span>plus <span class=\"_ _1\"></span>de <span class=\"_ _27\"> </span>d\u00e9tails <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>r\u00e9gime <span class=\"_ _1\"></span>de retraite et l\u2019\u00e9volution significative de la provision<span class=\"_ _0\"></span>.19.5. <span class=\"_ _69\"> </span>AUTRES AVANTAGES SOCIAUX Les p<span class=\"_ _0\"></span>ro<span class=\"_ _3\"></span>visions <span class=\"_ _0\"></span>pour autres <span class=\"_ _0\"></span>avantages sociaux <span class=\"_ _0\"></span>au 3<span class=\"lsca\">1 </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022 <span class=\"_ _26\"> </span>se <span class=\"_ _26\"> </span>compos<span class=\"_ _0\"></span>ent <span class=\"_ _27\"> </span>princi<span class=\"_ _0\"></span>pale<span class=\"_ _3\"></span>ment <span class=\"_ _26\"> </span>d\u2019un plan <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>retraite <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>personnel <span class=\"_ _2\"></span>italien <span class=\"_ _2\"></span>d\u2019un <span class=\"_ _2\"></span>montant d\u2019EUR 0,3 million.  20.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres dette<span class=\"_ _3\"></span>s \u00e0 long terme </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Avances re\u00e7ues du <span class=\"_ _0\"></span>gouvernement local<span class=\"_ _0\"></span> 3 097 2 389 \"Earn Out\" relatif a<span class=\"_ _0\"></span>ux regroupements d'entreprise<span class=\"_ _0\"></span>s 0 735<span class=\"ls1\"> </span>R\u00e9tention sur fact<span class=\"_ _0\"></span>ure de fournisseur 0 1 139 Passifs de rembou<span class=\"_ _0\"></span>rsements 5 000 0 Dette pour l'achat d'<span class=\"_ _0\"></span>un pr\u00eat \u00e0 un client<span class=\"_ _0\"></span> 0 1 317 Autres 353<span class=\"ls1\"> </span>282<span class=\"ls1\"> </span>TOTAL 8 450 5 862 En <span class=\"_\"> </span><span class=\"ls22\">2022<span class=\"ls5f\">, <span class=\"_ _48\"> </span></span></span>les <span class=\"_\"> </span>avances <span class=\"_\"> </span>du <span class=\"_\"> </span>gouvernement <span class=\"_\"> </span>loc<span class=\"ls22\">al</span> <span class=\"_\"> </span>en mati\u00e8re <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>recherche <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>d\u00e9veloppement <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>\u00e9t\u00e9 impact\u00e9es <span class=\"_ _1\"></span>par<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>actualisation <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _1\"></span>+0,1 <span class=\"_ _1\"></span>million (<span class=\"ls22\">2021<span class=\"lscc\">: <span class=\"_ _26\"> </span></span></span>EUR <span class=\"_ _47\"> </span>+0,2 <span class=\"_ _26\"> </span>million) <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>reclassement <span class=\"_ _26\"> </span>\u00e0 court <span class=\"_ _27\"></span>terme <span class=\"_ _1\"></span>pour <span class=\"_ _27\"></span>EUR <span class=\"_ _27\"></span>-0,7 <span class=\"_ _1\"></span>million <span class=\"_ _27\"></span>(2021<span class=\"ls5f\">: <span class=\"_ _1\"></span></span>EUR <span class=\"_ _27\"></span>-1,1 million). Comme <span class=\"_ _2\"></span>indiqu\u00e9 <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>note <span class=\"_ _2\"></span>4.1.1<span class=\"ls5f\">, <span class=\"_ _2\"></span><span class=\"ls1\">le <span class=\"_ _2\"></span>contrat <span class=\"_ _2\"></span>avec <span class=\"_ _2\"></span>CGN </span></span>contient <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>\u00e9l\u00e9ment <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contrepartie <span class=\"_ _0\"></span>varia<span class=\"_ _3\"></span>ble <span class=\"_ _1\"></span>sous <span class=\"_ _0\"></span>la forme <span class=\"_ _0\"></span>d\u2019une <span class=\"_ _0\"></span>caution <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>bonne <span class=\"_ _0\"></span>fin <span class=\"_ _0\"></span>inconditionnel<span class=\"lsc9\">le</span> <span class=\"_ _0\"></span>et irr\u00e9vocable <span class=\"_ _1\"></span>li\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019ex\u00e9cution <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>certaines <span class=\"_ _0\"></span>obligations contractuelles <span class=\"_\"> </span>li\u00e9es <span class=\"_\"> </span>au <span class=\"_\"> </span>t<span class=\"_ _3\"></span>ransfert <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>licence. <span class=\"_\"> </span>Le montant <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _27\"> </span>pe<span class=\"_ _0\"></span>ut <span class=\"_ _27\"> </span>ti<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>er <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _26\"> </span>r\u00e9duit <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>une valeur <span class=\"_ _4\"> </span>maximale <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _4\"> </span>10 <span class=\"_ _4\"> </span>millions <span class=\"_ _51\"> </span>et <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>a <span class=\"_ _51\"> </span>\u00e9t\u00e9 mutuellement <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>onvenu <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>r\u00e9duire <span class=\"_ _2c\"></span> <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>millions en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>en cas <span class=\"_ _0\"></span>d\u2019absence d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>r\u00e9clamation. <span class=\"_ _0\"></span>La partie de <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>dette <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>remboursement <span class=\"_ _48\"> </span>li\u00e9e <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>r\u00e9duction attendue <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>23 <span class=\"_ _1\"></span>(EUR <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lions) <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>reclass\u00e9e dans <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>passifs <span class=\"_ _48\"> </span>courants <span class=\"_\"> </span>e<span class=\"_ _3\"></span>t <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>incluse <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>les \"autres <span class=\"_ _2\"></span>dettes\", <span class=\"_ _3\"></span>comme <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>iqu\u00e9 <span class=\"_ _2\"></span>en d\u00e9ta<span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>dans la <span class=\"_ _2\"></span>note 22.2. 21.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres actifs et passif<span class=\"_ _2\"></span>s financiers </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 39<span class=\"ls1\"> </span>0 Swaps de taux de c<span class=\"_ _0\"></span>hange 1 134<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 11<span class=\"ls1\"> </span>0 Swaps de taux de c<span class=\"_ _0\"></span>hange 31<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 court-terme  82<span class=\"ls1\"> </span>160<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 13<span class=\"ls1\"> </span>3 Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le <span class=\"_ _0\"></span>compte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 0 39<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Actifs financiers <span class=\"_ _0\"></span>\u00e0 long-terme  13<span class=\"ls1\"> </span>42<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 4 554 760<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 1 832 927<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 270<span class=\"ls1\"> </span>1 035 Swaps de taux de c<span class=\"_ _0\"></span>hange 340<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 court-terme  6 996 2 907 Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la com<span class=\"_ _0\"></span>ptabilit\u00e9 de couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 350<span class=\"ls1\"> </span>844<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 289<span class=\"ls1\"> </span>0 Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 15<span class=\"ls1\"> </span>377<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Passifs financiers <span class=\"_ _0\"></span>\u00e0 long-terme  654<span class=\"ls1\"> </span>1 221 La <span class=\"_ _27\"> </span><span class=\"ls1\">politique <span class=\"_ _26\"> </span>du <span class=\"_ _27\"> </span>Groupe <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>mati\u00e8re <span class=\"_ _26\"> </span>d\u2019utilisation <span class=\"_ _26\"> </span>des </span>instruments fi<span class=\"_ _3\"></span>nanciers <span class=\"_ _3\"></span>est d<span class=\"_ _2\"></span>\u00e9<span class=\"_ _0\"></span>taill\u00e9e <span class=\"_ _2\"></span>dans l<span class=\"_ _3\"></span>a Note <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>.10 sur les m\u00e9thodes comptables du Groupe et la note 2 sur la gestion des risques financiers. Certains <span class=\"_ _0\"></span>de ces <span class=\"_ _0\"></span>instruments financiers <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>qualifi\u00e9<span class=\"_ _3\"></span>s d\u2019<span class=\"ls1\">instruments <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>couverture <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>la <span class=\"_ _27\"> </span>m<span class=\"_ _0\"></span>esure <span class=\"_ _27\"> </span>o<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _26\"> </span>ils </span>couvrent <span class=\"_ _0\"></span>des risques<span class=\"_ _0\"></span> sp\u00e9cifiques <span class=\"_ _0\"></span>de taux<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>change auxquels <span class=\"_ _1\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>expos\u00e9. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omptabilit\u00e9 <span class=\"_ _1\"></span>de couverture <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>appliqu\u00e9e <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>contrats <span class=\"_ _26\"> </span>vu <span class=\"_ _27\"></span>qu\u2019ils sont <span class=\"_ _d\"> </span>c<span class=\"_ _3\"></span>onsid\u00e9r\u00e9s <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mme <span class=\"_ _d\"> </span>tr\u00e8s <span class=\"_ _4f\"> </span>efficaces. <span class=\"_ _d\"> </span>Ce<span class=\"_ _3\"></span>s transactions <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>tr\u00e8s pr<span class=\"_ _3\"></span>obables <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ar <span class=\"_ _2\"></span>elles <span class=\"_ _3\"></span>sont <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>i\u00e9es <span class=\"_ _2\"></span>\u00e0 des <span class=\"_ _51\"> </span>contrats. <span class=\"_ _51\"> </span>Pour <span class=\"_ _51\"> </span>ces <span class=\"_ _51\"> </span>couvertures <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>flux <span class=\"_ _51\"> </span>de tr\u00e9sorerie, <span class=\"_ _d\"> </span>les <span class=\"_ _d\"> </span>mouvements <span class=\"_ _d\"> </span>sont <span class=\"_ _57\"> </span>directement comptabilis\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _27\"> </span>autres <span class=\"_ _27\"> </span>\u00e9<span class=\"_ _0\"></span>l\u00e9ments <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>r\u00e9sultat global <span class=\"_\"> </span>e<span class=\"ls5f\">t <span class=\"_\"> </span></span>sont <span class=\"_\"> </span>par <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>suite <span class=\"_\"> </span>comptabilis\u00e9s <span class=\"_\"> </span>dans <span class=\"_\"> </span>le compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>compenser <span class=\"_ _0\"></span>l\u2019impact <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le compte de r\u00e9sultat des transactions sous-jacentes. A<span class=\"ls22\">u <span class=\"_ _1\"></span></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>ceci <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>repr\u00e9sent\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>des couvertures <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>avec <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>balances suivantes: <span class=\"_ _5\"> </span>EUR <span class=\"_ _5\"> </span>1,7 <span class=\"_\"> </span>m<span class=\"_ _0\"></span>illion <span class=\"_\"> </span>(EUR <span class=\"_ _5\"> </span>6,3 <span class=\"_ _5\"> </span>millions <span class=\"_ _5\"> </span>en 2021<span class=\"ls1\">) <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>tant <span class=\"_ _27\"></span>que <span class=\"_ _27\"> </span>pa<span class=\"_ _0\"></span>ssif <span class=\"_ _1\"></span>financier <span class=\"_ _27\"> </span>\u00e0 <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>ourt <span class=\"_ _1\"></span>terme <span class=\"_ _26\"> </span></span>et<span class=\"ls1\"> </span>EUR 0,8 <span class=\"_ _0\"></span>million en tant que passifs <span class=\"_ _0\"></span>financiers \u00e0 long terme (2021<span class=\"ls5f\">: </span>EUR 0,6 million). En<span class=\"ls1\"> <span class=\"_ _5\"> </span><span class=\"ls22\">2022</span>, <span class=\"_ _6d\"> </span>un <span class=\"_ _6d\"> </span>r\u00e9sultat <span class=\"_ _6d\"> </span>non <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gnificatif <span class=\"_ _6d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>donc <span class=\"_ _5\"> </span>\u00e9t\u00e9 </span>comptabilis\u00e9e <span class=\"_ _27\"> </span>dans <span class=\"_ _27\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>autres <span class=\"_ _27\"></span>\u00e9l\u00e9ments <span class=\"_ _27\"> </span>du <span class=\"_ _27\"> </span>r\u00e9<span class=\"_ _0\"></span>sultat global <span class=\"_ _0\"></span>impactant <span class=\"_ _0\"></span>les fonds<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>opres <span class=\"_ _0\"></span>(sous <span class=\"_ _0\"></span>la rubrique \u00ab <span class=\"_ _1\"></span>R\u00e9serves <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>couverture <span class=\"_ _0\"></span>\u00bb), <span class=\"_ _1\"></span>ce <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tra\u00een\u00e9 <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ne perte <span class=\"_ _27\"></span>cumul\u00e9e <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _27\"></span>8,4 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>31 <span class=\"_ _27\"></span>d\u00e9cembre 2022<span class=\"ls1\"> (inchang\u00e9 par rapport \u00e0 </span>2021<span class=\"lsd1\">).<span class=\"ls1\"> </span></span>Le <span class=\"_ _27\"></span><span class=\"ls1\">mouvements <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _26\"> </span>juste <span class=\"_ _1\"></span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>instruments </span>d\u00e9riv\u00e9s <span class=\"_ _27\"> </span>qui <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>pas <span class=\"_ _27\"> </span>admis <span class=\"_ _27\"> </span><span class=\"ls22\">\u00e0 <span class=\"_ _27\"> </span></span>la <span class=\"_ _27\"></span>comptabilit\u00e9 <span class=\"_ _27\"></span>de couverture <span class=\"_\"> </span>sont <span class=\"_ _48\"> </span>comptabilis\u00e9s <span class=\"_\"> </span>dans <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>compte <span class=\"_\"> </span>de r\u00e9sultat.   Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>eci <span class=\"_ _0\"></span>est <span class=\"_ _27\"></span>repr\u00e9sent\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>des couvertures <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e9sor<span class=\"_ _0\"></span>erie <span class=\"_ _1\"></span>avec <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>balances suivante<span class=\"ls67\">s:</span> <span class=\"_ _0\"></span>EUR <span class=\"_ _1\"></span>1,2 <span class=\"_ _0\"></span>million<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u2019euros <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,6 <span class=\"_ _0\"></span>million en <span class=\"ls1\">2021) e<span class=\"_ _3\"></span>n tant que <span class=\"_ _3\"></span>passifs financiers <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>court terme </span>et <span class=\"_ _27\"> </span>EUR <span class=\"_ _26\"> </span>0,4 <span class=\"_ _1\"></span>million <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>tant <span class=\"_ _1\"></span>q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>passifs <span class=\"_ _27\"> </span>financiers <span class=\"_ _26\"> </span>\u00e0 long terme (aucun en <span class=\"ls22\">2021<span class=\"lsd1\">).</span></span>22.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Dettes commerciales et <span class=\"_ _2\"></span>autres passifs </span></span>22.1. <span class=\"_ _69\"> </span>DETTES COMMERCIALES Au <span class=\"_ _46\"> </span>31 <span class=\"_ _46\"> </span>d\u00e9cembre, <span class=\"_ _46\"> </span>l<span class=\"_ _0\"></span>\u2019\u00e9ch\u00e9ancier <span class=\"_ _46\"> </span>des <span class=\"_ _46\"> </span>dettes commerciales se pr\u00e9s<span class=\"_ _0\"></span>entait comme suit :Exigible dans moi<span class=\"_ _0\"></span>ns de 3 (EUR 000) TOTAL Exigible mois Exigible entre<span class=\"ls99\">    <span class=\"_ _0\"></span></span> 4-12 mois 2021 47<span class=\"ls1\"> </span>731<span class=\"ls1\"> </span>5 492 14<span class=\"ls1\"> </span>503<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>736<span class=\"ls1\"> </span>2022 65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>20<span class=\"ls1\"> </span>793<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>051<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>715<span class=\"ls1\"> </span>L\u2019augmentation <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>incipalement <span class=\"_ _0\"></span>attribuable <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>une augmentation <span class=\"_ _0\"></span>du n<span class=\"_ _0\"></span>iveau des <span class=\"_ _0\"></span>achats <span class=\"_ _0\"></span>pour s<span class=\"_ _0\"></span>outenir la croissance commerciale du Groupe.22.2. <span class=\"_ _69\"> </span>AUTRES PASSIFS COURANTS ET AUTRES DETTES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Dettes sociales<span class=\"_ _0\"></span> 23<span class=\"ls1\"> </span>363<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>653<span class=\"ls1\"> </span>Charges \u00e0 impute<span class=\"_ _0\"></span>r 1 707 2 302 Charges des int\u00e9r<span class=\"_ _0\"></span>\u00eats \u00e0 45<span class=\"ls1\"> </span>0 imputer                   <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                                         <span class=\"_ _0\"></span> Produits \u00e0 reporter <span class=\"_ _0\"></span>relatifs aux contrats de mai<span class=\"_ _0\"></span>ntenance 11<span class=\"ls1\"> </span>942<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>715<span class=\"ls1\"> </span>Subsides en capi<span class=\"_ _0\"></span>tal 6 589 2 912 Dettes non comm<span class=\"_ _0\"></span>erciales 8 459 16<span class=\"ls1\"> </span>217<span class=\"ls1\"> </span>Passifs de rembou<span class=\"_ _0\"></span>rsements 5 000 5 000 Autres  1 883 2 779  TOTAL 58<span class=\"ls1\"> </span>988<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>578<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab Autres \u00bb <span class=\"_ _48\"> </span>est principalement <span class=\"_ _5b\"> </span>compos\u00e9e <span class=\"_ _5b\"> </span>d\u2019avances <span class=\"_ _5b\"> </span>d\u2019EUR <span class=\"_ _5b\"> </span>1,3 million <span class=\"_\"> </span>re\u00e7us <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>R\u00e9gio<span class=\"_ _3\"></span>n <span class=\"_\"> </span>wallonne <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>Belgi<span class=\"_ _3\"></span>que (<span class=\"ls22\">2021</span>:EUR 1,1 million) <span class=\"_ _0\"></span>et des autres dettes <span class=\"_ _0\"></span>diverses d\u2019un <span class=\"_ _5\"> </span>mo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _5\"> </span>d\u2019EUR <span class=\"_ _6d\"> </span>1,5 <span class=\"_ _6d\"> </span>million <span class=\"_ _5\"> </span>(<span class=\"_ _0\"></span>2021: <span class=\"_ _5\"> </span>EUR <span class=\"_ _5\"> </span>0,8 million).   Les <span class=\"_ _47\"> </span>dettes <span class=\"_ _26\"> </span>non<span class=\"_ _0\"></span>-commerciales <span class=\"_ _26\"> </span>d\u2019un <span class=\"_ _47\"> </span>montant <span class=\"_ _26\"> </span>d\u2019EUR 16,2 <span class=\"_ _1\"></span>millions <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>021: <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>8,5 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illions)<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>comprennent principalement de <span class=\"_ _2\"></span>la TVA \u00e0 <span class=\"_ _2\"></span>payer dans <span class=\"_ _3\"></span>certains pays o\u00f9 <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>le <span class=\"_ _52\"> </span>Groupe <span class=\"_ _58\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _58\"> </span>p<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>sent. <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>L\u2019augmentation significative est expliqu\u00e9e <span class=\"_ _0\"></span>par d\u2019importantes factures d\u2019acompte \u00e9mises \u00e0 des clients \u00e0 la fin de  2022.23.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Locations </span></span>D<span class=\"fs38\">O<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>AI<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span> J<span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>GE<span class=\"_ _0\"></span>ME<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>IG<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IF<span class=\"_ _0\"></span>IC<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>F</span>:<span class=\"_ _0\"></span><span class=\"fs38\"> <span class=\"_ _0\"></span></span> Le <span class=\"_ _55\"> </span>Groupe <span class=\"_\"> </span>d\u00e9termine <span class=\"_\"> </span>la <span class=\"_\"> </span>du<span class=\"_ _3\"></span>r\u00e9e <span class=\"_\"> </span>du <span class=\"_ _55\"> </span>contrat <span class=\"_\"> </span>de location <span class=\"_ _50\"> </span>comme <span class=\"_ _50\"> </span>la <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _50\"> </span>non <span class=\"_ _50\"> </span>r\u00e9silia<span class=\"_ _0\"></span>ble <span class=\"_ _49\"> </span>du contrat de <span class=\"_ _3\"></span>location, ainsi <span class=\"_ _3\"></span>que toutes les <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9riodes couvertes <span class=\"_ _0\"></span>par <span class=\"_ _1\"></span>une <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ption <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>renouv<span class=\"_ _0\"></span>ellement <span class=\"_ _0\"></span>du contrat <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>location <span class=\"_ _50\"> </span>s\u2019il <span class=\"_ _5b\"> </span>est <span class=\"_ _50\"> </span>raisonnableme<span class=\"_ _0\"></span>nt certain <span class=\"_ _3\"></span>de les <span class=\"_ _2\"></span>exerc<span class=\"_ _0\"></span>er, <span class=\"_ _2\"></span>ou toute <span class=\"_ _2\"></span>p\u00e9r<span class=\"_ _0\"></span>iode <span class=\"_ _2\"></span>couverte<span class=\"_ _0\"></span> par <span class=\"_ _51\"> </span>une <span class=\"_ _51\"> </span>option <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>r\u00e9siliation <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _4\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de location, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>\u2019il <span class=\"_ _0\"></span>est <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>raiso<span class=\"_ _0\"></span>nnablement <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ertain <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>ne pas l\u2019exercer.<span class=\"_ _0\"></span> Le <span class=\"_ _6d\"> </span>Groupe <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>ispose <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>plusieurs <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ontrats <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span> location <span class=\"_ _74\"> </span>comprenant <span class=\"_ _6e\"> </span>des <span class=\"_ _74\"> </span>options <span class=\"_ _74\"> </span>de renouvellement <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r\u00e9sili<span class=\"_ _0\"></span>ation. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>fait preuve <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>jugement <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>\u00e9valuer <span class=\"_ _7\"> </span>s\u2019il <span class=\"_ _7\"> </span>est<span class=\"_ _0\"></span> raisonnablement <span class=\"_ _4f\"> </span>certain <span class=\"_ _53\"> </span>d<span class=\"_ _0\"></span>\u2019exercer <span class=\"_ _53\"> </span>ou <span class=\"_ _53\"> </span>non<span class=\"_ _0\"></span> l\u2019option <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>renouveller <span class=\"_ _3\"></span>ou de <span class=\"_ _2\"></span>r\u00e9silier <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntrat <span class=\"_ _2\"></span>de location. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Autrement <span class=\"_ _2\"></span>dit, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prend <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cons<span class=\"_ _0\"></span>id\u00e9ration tous <span class=\"_ _49\"> </span>les <span class=\"_ _49\"> </span>f<span class=\"_ _0\"></span>acteurs <span class=\"_ _49\"> </span>pertine<span class=\"_ _0\"></span>nts <span class=\"_ _51\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _51\"> </span>cr\u00e9<span class=\"_ _0\"></span>ent <span class=\"_ _49\"> </span>une incitation <span class=\"_ _7\"> </span>\u00e9conomique <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>qu\u2019il <span class=\"_ _7\"> </span>exerce <span class=\"_ _7\"> </span>le renouvellement <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>r<span class=\"_ _0\"></span>\u00e9siliation. <span class=\"_ _47\"> </span>Apr\u00e8s <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>date d\u2019entr\u00e9e en<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>igueur, <span class=\"_ _2\"></span>le Groupe <span class=\"_ _2\"></span>r\u00e9\u00e9value la <span class=\"_ _2\"></span>dur\u00e9e du <span class=\"_ _55\"> </span>contrat <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>location <span class=\"_\"> </span>s\u2019il <span class=\"_ _55\"> </span>y <span class=\"_ _55\"> </span>a <span class=\"_ _55\"> </span>un <span class=\"_\"> </span>\u00e9v\u00e9nement significatif <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>un <span class=\"_ _27\"></span>changement <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>circo<span class=\"_ _0\"></span>nstances qui <span class=\"_ _0\"></span>est <span class=\"_ _1\"></span>sous <span class=\"_ _0\"></span>son <span class=\"_ _1\"></span>contr\u00f4le <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>affecte <span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 \u00e0 <span class=\"_ _49\"> </span>exercer <span class=\"_ _49\"> </span>ou <span class=\"_ _49\"> </span>non <span class=\"_ _50\"> </span>l\u2019exercice <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>l\u2019option <span class=\"_ _49\"> </span>de renouvellement ou d<span class=\"_ _0\"></span>e r\u00e9siliation.  Se <span class=\"_ _2\"></span>reporter \u00e0 <span class=\"_ _2c\"></span>la <span class=\"_ _3\"></span>Note <span class=\"ls96\">24.<span class=\"lsa0\">2 <span class=\"_ _2c\"></span><span class=\"ls1\">pour <span class=\"_ _3\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>informations </span></span></span>sur <span class=\"_ _50\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>loyers <span class=\"_ _5b\"> </span>futurs <span class=\"_ _5b\"> </span>potentiels <span class=\"_ _5b\"> </span>relatifs <span class=\"_ _5b\"> </span>aux p\u00e9riodes <span class=\"_ _1\"></span>suivant<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>te <span class=\"_ _1\"></span>d\u2019exercice <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>opt<span class=\"_ _0\"></span>ions de <span class=\"_ _27\"></span>renouvell<span class=\"_ _0\"></span>ement <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>de <span class=\"_ _26\"></span>r\u00e9siliation <span class=\"_ _26\"></span>qui <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>so<span class=\"_ _0\"></span>nt pas <span class=\"_ _50\"> </span>incluses <span class=\"_ _5b\"> </span>dans <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>dur<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _49\"> </span>du <span class=\"_ _50\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _50\"> </span>de location.<span class=\"ff36\">  </span>S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Le Groupe <span class=\"_ _0\"></span>ne peut pas <span class=\"_ _0\"></span>d\u00e9terminer facile<span class=\"_ _0\"></span>ment le taux <span class=\"_ _52\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _7\"> </span>implicite <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _58\"> </span>le <span class=\"_ _7\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> location, <span class=\"_ _52\"> </span>c\u2019est <span class=\"_ _7\"> </span>pourquoi <span class=\"_ _7\"> </span>il <span class=\"_ _52\"> </span>utilise <span class=\"_ _52\"> </span>so<span class=\"_ _0\"></span>n <span class=\"_ _58\"> </span>taux marginal <span class=\"_ _1\"></span>d\u2019endettement <span class=\"_ _1\"></span>(TME) <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>\u00e9valuer <span class=\"_ _1\"></span>les dettes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>locatio<span class=\"_ _0\"></span>n. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>TM<span class=\"_ _0\"></span>E <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>d\u2019int\u00e9r\u00eat<span class=\"_ _0\"></span> que le Gr<span class=\"_ _0\"></span>oupe devrait paye<span class=\"_ _0\"></span>r pour emprunt<span class=\"_ _0\"></span>er sur une <span class=\"_ _58\"> </span>dur\u00e9e <span class=\"_ _58\"> </span>similaire, <span class=\"_ _58\"> </span>et <span class=\"_ _52\"> </span>avec <span class=\"_ _58\"> </span>une <span class=\"_ _58\"> </span>garantie similaire, l<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>fonds n\u00e9cessaires <span class=\"_ _3\"></span>pour se <span class=\"_ _2\"></span>procurer un <span class=\"_ _0\"></span>actif <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>similaire <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>l\u2019actif <span class=\"_ _1\"></span>comptabilis\u00e9<span class=\"_ _0\"></span> au <span class=\"_ _66\"> </span>titre <span class=\"_ _44\"> </span>du <span class=\"_ _44\"> </span>dro<span class=\"_ _0\"></span>it <span class=\"_ _66\"> </span>d\u2019utilisation <span class=\"_ _44\"> </span>dans <span class=\"_ _44\"> </span>un environnement <span class=\"_ _55\"> </span>\u00e9conomique <span class=\"_ _55\"> </span>similaire. <span class=\"_ _55\"> </span>Le <span class=\"_ _48\"> </span>TME refl\u00e8te <span class=\"_ _0\"></span>donc<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _1\"></span>\u00ab <span class=\"_ _0\"></span>aurait <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ayer \u00bb, ce <span class=\"_ _0\"></span>qui n\u00e9cessite <span class=\"_ _0\"></span>une estimation<span class=\"_ _0\"></span> lorsqu\u2019<span class=\"_ _0\"></span>il n\u2019y <span class=\"_ _0\"></span>a pas de taux observable dis<span class=\"_ _0\"></span>ponible (comme pour les <span class=\"_ _0\"></span>filiales <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>concluent <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019op\u00e9rations <span class=\"_ _0\"></span>de financement) <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>lorsqu<span class=\"_ _0\"></span>\u2019ils <span class=\"_ _1\"></span>doivent <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>ajust\u00e9es pour <span class=\"_ _0\"></span>refl\u00e9ter <span class=\"_ _0\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>termes <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ondi<span class=\"_ _3\"></span>tions <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contrat de <span class=\"_ _2\"></span>location <span class=\"_ _3\"></span>(par <span class=\"_ _3\"></span>exemple, <span class=\"_ _3\"></span>lorsque <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ontrats <span class=\"_ _2\"></span>de lo<span class=\"ls1\">cation ne <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>pas dans <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>devise fonctionnelle </span>de la filiale).<span class=\"_ _0\"></span> Le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _49\"> </span>estime <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>T<span class=\"_ _0\"></span>ME <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>uti<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sant <span class=\"_ _49\"> </span>des donn\u00e9es <span class=\"_ _46\"> </span>observables <span class=\"_ _46\"> </span>(te<span class=\"_ _0\"></span>lles <span class=\"_ _7\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>les <span class=\"_ _46\"> </span>taux<span class=\"_ _0\"></span> d\u2019int\u00e9r\u00eat <span class=\"_ _56\"> </span>du <span class=\"_ _60\"> </span>march\u00e9) <span class=\"_ _56\"> </span>lorsq<span class=\"_ _0\"></span>u\u2019elles <span class=\"_ _56\"> </span>sont disponibles <span class=\"_ _52\"> </span>et <span class=\"_ _52\"> </span>est <span class=\"_ _52\"> </span>tenu<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>faire <span class=\"_ _52\"> </span>certa<span class=\"_ _0\"></span>ines estimations <span class=\"_ _55\"> </span>sp\u00e9cifiques <span class=\"_\"> </span>en <span class=\"_ _48\"> </span>f<span class=\"_ _0\"></span>onction <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>l\u2019entit\u00e9 (telles <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>notatio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dit <span class=\"_ _1\"></span>autonome <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la filiale).<span class=\"ff36\">  </span>Le <span class=\"_\"> </span>Grou<span class=\"_ _3\"></span>pe <span class=\"_\"> </span>a <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>contrats <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>location <span class=\"_ _48\"> </span>pour <span class=\"_\"> </span>divers terrains, <span class=\"_ _49\"> </span>usines, <span class=\"_ _49\"> </span>machines, <span class=\"_ _49\"> </span>mat\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>iels <span class=\"_ _49\"> </span>roulants <span class=\"_ _49\"> </span>et autres \u00e9quipements <span class=\"_ _0\"></span>utilis\u00e9s dans ses o<span class=\"_ _0\"></span>p\u00e9rati<span class=\"_ _3\"></span>ons. Les obligations <span class=\"_\"> </span>du <span class=\"_ _48\"> </span>Groupe <span class=\"_\"> </span>au <span class=\"_\"> </span>t<span class=\"_ _3\"></span>itre <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>ses <span class=\"_ _48\"> </span>con<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>ats <span class=\"_\"> </span>de location <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>garanties <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>roit <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>bailleur <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les actifs <span class=\"_\"> </span>lou\u00e9s. <span class=\"_\"> </span>Le <span class=\"_\"> </span>Groupe <span class=\"_\"> </span>est <span class=\"_\"> </span>restreint <span class=\"_\"> </span>en <span class=\"_\"> </span>terme <span class=\"_\"> </span>de cession <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>s<span class=\"_ _0\"></span>ous-<span class=\"lsc9\">lo</span>cat<span class=\"_ _3\"></span>ion <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>actifs <span class=\"_ _26\"> </span>lou\u00e9s. <span class=\"_ _27\"></span>Aucun convenant <span class=\"_\"> </span>financi<span class=\"ls22\">er</span> <span class=\"_\"> </span>ne <span class=\"_\"> </span>s\u2019applique <span class=\"_\"> </span>aux <span class=\"_\"> </span>contrats <span class=\"_\"> </span>de location, <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _50\"> </span>l\u2019exception <span class=\"_ _50\"> </span>d\u2019<span class=\"_ _0\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _5b\"> </span>contrat <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>location-financement de l\u2019usine en Belgique. Le Groupe <span class=\"_ _2\"></span>dispose \u00e9galement <span class=\"_ _2\"></span>de certains <span class=\"_ _2\"></span>contrats de location <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>machines, <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>v\u00e9los <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mat\u00e9riels <span class=\"_ _1\"></span>avec des <span class=\"_ _49\"> </span>du<span class=\"_ _0\"></span>r\u00e9es <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>loca<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ion <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>12 <span class=\"_ _50\"> </span>mois <span class=\"_ _49\"> </span>o<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>m<span class=\"_ _0\"></span>oins<span class=\"_ _2\"></span> (sup\u00e9rieures <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>1 <span class=\"_ _47\"> </span>mois) <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>contrats <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>loc<span class=\"_ _0\"></span>ation portant <span class=\"_ _0\"></span>sur des <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>faible<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>our <span class=\"_ _0\"></span>lesquelles le <span class=\"_ _56\"> </span>Groupe <span class=\"_ _56\"> </span>applique <span class=\"_ _60\"> </span>les <span class=\"_ _56\"> </span>exemptions <span class=\"_ _56\"> </span>de reconnaissance pour ces contrats de location. Le <span class=\"_ _3\"></span>Groupe <span class=\"_ _2\"></span>n\u2019a <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>de contrats <span class=\"_ _2\"></span>incluant <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>iement<span class=\"_ _2\"></span>s variables. <span class=\"_ _1\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>dispose <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>plusieurs <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontrat<span class=\"_ _3\"></span>s de location compren<span class=\"ls22\">ant</span> des options d\u2019extension et de r\u00e9siliation. <span class=\"_ _2\"></span>Ces <span class=\"_ _2\"></span>options <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2c\"></span>n\u00e9goci\u00e9es <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Direction afin <span class=\"_ _51\"> </span>d\u2019assurer <span class=\"_ _51\"> </span>une <span class=\"_ _51\"> </span>flexibilit\u00e9 <span class=\"_ _51\"> </span>dans <span class=\"_ _51\"> </span>la <span class=\"_ _51\"> </span>gestion <span class=\"_ _51\"> </span>du portefeuille <span class=\"_ _0\"></span>d\u2019actifs <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ou\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>d\u2019aligner <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>ats <span class=\"_ _0\"></span>de location avec les besoins des activit\u00e9s du Groupe. Les <span class=\"_ _26\"> </span>contrats <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>location <span class=\"_ _47\"> </span>ont <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>dur\u00e9es <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>location suivantes : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Terrain<span class=\"ff36 ls9e\">: <span class=\"ls1\">dur\u00e9e de 9<span class=\"_ _0\"></span>9 ann\u00e9es. </span></span></span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">B\u00e2timents<span class=\"ff36\">: <span class=\"_ _0\"></span>dur\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comprises <span class=\"_ _0\"></span>entre <span class=\"_ _1\"></span>1 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span><span class=\"ls96\">15</span> </span></span></span>ans. Le <span class=\"_ _0\"></span>Groupe a <span class=\"_ _0\"></span>la possibilit\u00e9 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>prolonger la <span class=\"_ _26\"> </span>dur\u00e9e <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>leasing <span class=\"_ _26\"> </span>en <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>n\u00e9goci<span class=\"ls96\">ant<span class=\"_ _0\"></span></span> <span class=\"_ _26\"> </span>avec <span class=\"_ _26\"> </span>le lo<span class=\"ls1\">ueur <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>u <span class=\"_ _2c\"></span>p<span class=\"_ _0\"></span>our <span class=\"_ _2\"></span>une <span class=\"_ _2\"></span>dur\u00e9e suppl\u00e9mentaire <span class=\"_ _2\"></span>de </span>4 <span class=\"_ _2\"></span>ans <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>deux de<span class=\"_ _3\"></span>s <span class=\"_ _2\"></span>contrats<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>locatio<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>a<span class=\"_ _0\"></span>ux \u00c9tats-Unis.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Appartements<span class=\"_ _0\"></span><span class=\"ff36\">: <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>ur\u00e9es <span class=\"_ _2\"></span>comprises en<span class=\"_ _3\"></span>tre 1 <span class=\"_ _2\"></span>et </span></span></span>4 ans. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Nouvelle usine \u00e0 LLN<span class=\"_ _0\"></span><span class=\"ff36\">: dur\u00e9e de <span class=\"ls96\">20<span class=\"_ _0\"></span></span> ans. </span></span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Equipements<span class=\"ff36 ls9e\">: <span class=\"_ _1\"></span><span class=\"ls1\">dur\u00e9es <span class=\"_ _0\"></span>compris<span class=\"_ _0\"></span><span class=\"ls96\">es</span> <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span><span class=\"ls96\">et </span></span></span></span></span>9 <span class=\"_ _4\"> </span>ans. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possibilit\u00e9, <span class=\"_ _51\"> </span><span class=\"ls96\">pour</span> certains <span class=\"_\"> </span>de <span class=\"_\"> </span>ses <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontrats, <span class=\"_\"> </span>de <span class=\"_\"> </span>prolonger <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> dur\u00e9e <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>leasing <span class=\"_ _49\"> </span>en <span class=\"_ _49\"> </span>n\u00e9<span class=\"_ _0\"></span>gociant <span class=\"_ _51\"> </span>avec<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>le loueur. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Mat\u00e9riel <span class=\"_ _27\"></span>roulant<span class=\"_ _0\"></span><span class=\"ff36\">:dur\u00e9es <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omprises <span class=\"_ _27\"></span>entre <span class=\"_ _27\"></span>1<span class=\"_ _0\"></span> </span></span></span>et <span class=\"_ _26\"> </span><span class=\"ls1\">4 <span class=\"_ _26\"> </span>ans <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>aucune <span class=\"_ _47\"> </span>option <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>locat<span class=\"_ _0\"></span>ion <span class=\"_ _26\"> </span>des </span>actifs pour une dur\u00e9e s<span class=\"_ _0\"></span>uppl\u00e9mentaire.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Mat\u00e9riel<span class=\"ff36\">: <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ur\u00e9es <span class=\"_ _2\"></span>compr<span class=\"_ _0\"></span>ises <span class=\"_ _2\"></span>entre <span class=\"_ _3\"></span>1 <span class=\"_ _2\"></span><span class=\"ls96\">et <span class=\"ls1\">5 <span class=\"_ _2\"></span>ans.<span class=\"_ _0\"></span> </span></span></span></span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">V\u00e9los<span class=\"ff36\">: dur\u00e9e de 3 <span class=\"_ _0\"></span>ans.</span></span></span>23.1. <span class=\"_ _69\"> </span>DROITS D\u2019UTILISATION D\u2019ACTIFS Vous <span class=\"_ _27\"></span>trouverez <span class=\"_ _27\"></span>ci-apr\u00e8s <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>valeurs <span class=\"_ _27\"></span>comptables <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> droits <span class=\"_ _27\"></span>d\u2019utilisation <span class=\"_ _27\"></span>d\u2019actifs <span class=\"_ _27\"></span>ainsi <span class=\"_ _27\"></span>que <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>mouvements de la p\u00e9riode : Terrains et Mat\u00e9riel Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> roulant Machines informatique Total As at 1er janvier 2<span class=\"_ _0\"></span>021 24<span class=\"ls1\"> </span>642<span class=\"ls1\"> </span>4 316 55<span class=\"ls1\"> </span>253<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>266<span class=\"ls1\"> </span>Acquisitions 1 825 3 264 0 99<span class=\"ls1\"> </span>5 188 Cessions -<span class=\"ls98\">25</span> -<span class=\"ls98\">30</span> 0 -<span class=\"ls98\">46</span> -101 D\u00e9penses d\u2019amorti<span class=\"_ _0\"></span>ssements -2 <span class=\"ls98\">599</span> -2 <span class=\"ls98\">173</span> -<span class=\"ls98\">23</span> -<span class=\"ls98\">97</span> -4 <span class=\"ls98\">892</span> Ecarts de conversio<span class=\"_ _0\"></span>n 100<span class=\"ls1\"> </span>-2 1 6 105<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2021 23<span class=\"ls1\"> </span>943<span class=\"ls1\"> </span>5 375 33<span class=\"ls1\"> </span>215<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>566<span class=\"ls1\"> </span>As at 1er janvier 2<span class=\"_ _0\"></span>022 23<span class=\"ls1\"> </span>943<span class=\"ls1\"> </span>5 375 33<span class=\"ls1\"> </span>215<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>566<span class=\"ls1\"> </span>Acquisitions 1 518 1 628 26<span class=\"ls1\"> </span>129<span class=\"ls1\"> </span>3 301 Cessions -1 -<span class=\"ls98\">82</span> 0 -<span class=\"ls98\">94</span> -177 D\u00e9penses d\u2019amorti<span class=\"_ _0\"></span>ssements -3 <span class=\"ls98\">215</span> -2 <span class=\"ls98\">398</span> -<span class=\"ls98\">24</span> -<span class=\"ls98\">90</span> -5 <span class=\"ls98\">727</span> Ecarts de conversio<span class=\"_ _0\"></span>n 149<span class=\"ls1\"> </span>0 0 4 153<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2022 22<span class=\"ls1\"> </span>394<span class=\"ls1\"> </span>4 523 35<span class=\"ls1\"> </span>164<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>116<span class=\"ls1\"> </span>23.2. <span class=\"_ _69\"> </span>DETTES DE LOCATION  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Non courantes 23<span class=\"ls1\"> </span>943<span class=\"ls1\"> </span>20<span class=\"ls1\"> </span>811<span class=\"ls1\"> </span>Courantes  5 362 5 675 TOTAL  29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Les <span class=\"_ _5b\"> </span>dettes <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>location <span class=\"_ _5b\"> </span>au <span class=\"_ _5b\"> </span>31 <span class=\"_ _5b\"> </span>d\u00e9cembre <span class=\"_ _5b\"> </span>2022 comprennent <span class=\"_ _0\"></span>la location <span class=\"_ _0\"></span>de l\u2019<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>sine <span class=\"_ _0\"></span><span class=\"ls22\">en <span class=\"_ _0\"></span></span>Belgique (EUR 10,4 millions). Les <span class=\"_ _0\"></span>valeurs <span class=\"_ _0\"></span>comptables <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les mouvements <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>cours <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>p\u00e9riod<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>sont <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>suivants<span class=\"_ _0\"></span> :<span class=\"_ _3\"></span> Terrains et Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> Mat\u00e9riel roulant<span class=\"_ _0\"></span> Machines informatique Total As at 1er janvier 2<span class=\"_ _0\"></span>021 24<span class=\"ls1\"> </span>808<span class=\"ls1\"> </span>4 269 50<span class=\"ls1\"> </span>268<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>395<span class=\"ls1\"> </span>Nouvelles dettes<span class=\"_ _0\"></span> 1 824 3 265 0 99<span class=\"ls1\"> </span>5 188 Accr\u00e9tion des int\u00e9r<span class=\"_ _0\"></span>\u00eats 518<span class=\"ls1\"> </span>108<span class=\"ls1\"> </span>1 18<span class=\"ls1\"> </span>645<span class=\"ls1\"> </span>Cessions -<span class=\"ls98\">26</span> -<span class=\"ls98\">32</span> 0 -<span class=\"ls98\">48</span> -106 Remboursements<span class=\"_ _0\"></span> -3 <span class=\"ls98\">568</span> -2 <span class=\"ls98\">269</span> -<span class=\"ls98\">25</span> -112 -5 <span class=\"ls98\">974</span> Ecarts de conversio<span class=\"_ _0\"></span>n 149<span class=\"ls1\"> </span>1 1 6 157<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2021 23<span class=\"ls1\"> </span>705<span class=\"ls1\"> </span>5 342 27<span class=\"ls1\"> </span>231<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>As at 1er janvier 2<span class=\"_ _0\"></span>022 23<span class=\"ls1\"> </span>705<span class=\"ls1\"> </span>5 342 27<span class=\"ls1\"> </span>231<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>Nouvelles dettes<span class=\"_ _0\"></span> 1 673 1 628 26<span class=\"ls1\"> </span>129<span class=\"ls1\"> </span>3 456 Accr\u00e9tion des int\u00e9r<span class=\"_ _0\"></span>\u00eats 644<span class=\"ls1\"> </span>118<span class=\"ls1\"> </span>0 12<span class=\"ls1\"> </span>774<span class=\"ls1\"> </span>Cessions -1 -<span class=\"ls98\">84</span> -3 -100 -188 Remboursements<span class=\"_ _0\"></span> -4 <span class=\"ls98\">413</span> -2 <span class=\"ls98\">509</span> -<span class=\"ls98\">25</span> -103 -7 <span class=\"ls98\">050</span> Ecarts de conversio<span class=\"_ _0\"></span>n 185<span class=\"ls1\"> </span>0 0 4 189<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2022 21<span class=\"ls1\"> </span>793<span class=\"ls1\"> </span>4 495 25<span class=\"ls1\"> </span>173<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Les paiements des<span class=\"_ _0\"></span> dettes de location sont<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>es suivants <span class=\"_ _0\"></span>: (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2  \u00c9chu 0 0 Moins d\u2019un an 5 783 6 087 Entre 1 et 2 ans<span class=\"_ _0\"></span> 5 186 4 675 Entre 2 et 5 ans<span class=\"_ _0\"></span> 7 485 6 074 Plus de 5 ans<span class=\"_ _0\"></span> 12<span class=\"ls1\"> </span>589<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>291<span class=\"ls1\"> </span> TOTAL 31<span class=\"ls1\"> </span>043<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>127<span class=\"ls1\"> </span>Charges financi\u00e8r<span class=\"_ _0\"></span>es futures sur dettes de l<span class=\"_ _0\"></span>ocation (-) -1 <span class=\"ls98\">738</span> -1 <span class=\"ls98\">641</span> Valeur actuelle <span class=\"_ _0\"></span>des dettes de location<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>La valeur actualis\u00e9e des<span class=\"_ _0\"></span> dettes de locatio<span class=\"_ _0\"></span>n se pr\u00e9sente comme suit<span class=\"_ _0\"></span> : (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2  \u00c9chu 0 0 Moins d\u2019un an 5 364 5 679 Entre 1 et 2 ans<span class=\"_ _0\"></span> 4 810 4 312 Entre 2 et 5 ans<span class=\"_ _0\"></span> 6 969 5 535 Plus de 5 ans<span class=\"_ _0\"></span> 12<span class=\"ls1\"> </span>162<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>960<span class=\"ls1\"> </span> TOTAL 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Les valeurs comptabl<span class=\"_ _0\"></span>es des dettes de location<span class=\"_ _0\"></span> sont libell\u00e9es dans les<span class=\"_ _0\"></span> devises suivantes:<span class=\"_ _0\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 EUR 26<span class=\"ls1\"> </span>079<span class=\"ls1\"> </span>23<span class=\"ls1\"> </span>340<span class=\"ls1\"> </span>CNY<span class=\"ls1\"> </span>234<span class=\"ls1\"> </span>358<span class=\"ls1\"> </span>USD 2 853 2 530 RUB<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>YEN<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>INR 11<span class=\"ls1\"> </span>5 CAD 0 226<span class=\"ls1\"> </span>TOTAL 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Au<span class=\"ls1\"> <span class=\"_ _27\"></span>31 <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _27\"></span>2022, <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>taux <span class=\"_ _26\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _27\"></span>moyen </span>pay\u00e9 <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>det<span class=\"_ _0\"></span>tes <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>loc<span class=\"_ _0\"></span>ati<span class=\"_ _3\"></span>on <span class=\"_ _27\"></span>est <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>1,72 <span class=\"_ _27\"></span>%<span class=\"_ _0\"></span> (1,65 % au 31 d\u00e9c<span class=\"_ _0\"></span>embre 2021<span class=\"ls9b\">).</span> Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9ce<span class=\"_ _0\"></span>mbre <span class=\"_ _1\"></span>2021<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>il n\u2019y <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>a<span class=\"_ _0\"></span>ucun <span class=\"_ _1\"></span>signi<span class=\"_ _0\"></span>ficatif <span class=\"_ _1\"></span>potenti<span class=\"_ _0\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>fut<span class=\"ls96\">ur<span class=\"_ _0\"></span></span> <span class=\"_ _1\"></span>loyer <span class=\"_ _27\"></span>no<span class=\"_ _0\"></span>n actualis\u00e9 <span class=\"_ _58\"> </span>l<span class=\"_ _0\"></span>i\u00e9 <span class=\"_ _58\"> </span>aux <span class=\"_ _52\"> </span>p\u00e9riod<span class=\"_ _0\"></span>es <span class=\"_ _58\"> </span>suivant <span class=\"_ _52\"> </span>la <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>ate d\u2019exercice, <span class=\"_ _0\"></span>ni <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>options <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prolongation <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de r\u00e9siliation qui <span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>pas incluses <span class=\"_ _3\"></span>dans <span class=\"_ _3\"></span>la dur\u00e9e du bail. Les sorties fut<span class=\"_ _0\"></span>ures de tr\u00e9sorerie p<span class=\"_ _0\"></span>our des dettes de <span class=\"_ _4\"> </span>location<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>non <span class=\"_ _51\"> </span>encore <span class=\"_ _51\"> </span>commenc\u00e9es <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>pour lesquel<span class=\"ls9d\">le</span>s <span class=\"_ _49\"> </span>le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _51\"> </span>s\u2019e<span class=\"_ _0\"></span>st <span class=\"_ _4\"> </span>engag\u00e9<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>sont <span class=\"_ _49\"> </span>les suivantes: Terrains et Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> Mat\u00e9riel roulant<span class=\"_ _0\"></span> Machines informatique Total 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Moins d\u2019un an 0 78<span class=\"ls1\"> </span>0 0 78<span class=\"ls1\"> </span>Entre 1 et 2 ans<span class=\"_ _0\"></span> 0 83<span class=\"ls1\"> </span>0 0 83<span class=\"ls1\"> </span>Entre 2 et 5 ans<span class=\"_ _0\"></span> 0 148<span class=\"ls1\"> </span>0 0 148<span class=\"ls1\"> </span>Plus de 5 ans<span class=\"_ _0\"></span> 0 0 0 0 0 TOTAL 0 309<span class=\"ls1\"> </span>0 0 309<span class=\"ls1\"> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 0 722<span class=\"ls1\"> </span>0 0 722<span class=\"ls1\"> </span>Entre 1 et 2 ans<span class=\"_ _0\"></span> 0 722<span class=\"ls1\"> </span>0 0 722<span class=\"ls1\"> </span>Entre 2 et 5 ans<span class=\"_ _0\"></span> 0 1 445 0 0 1 445 Plus de 5 ans<span class=\"_ _0\"></span> 0 0 0 0 0 TOTAL 0 2 889 0 0 2 889 Voici les montants c<span class=\"_ _0\"></span>omptabilis\u00e9s dans le compte de<span class=\"_ _0\"></span> r\u00e9sultat :<span class=\"_ _0\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 D\u00e9penses d\u2019amorti<span class=\"_ _0\"></span>ssements des droits d\u2019utilis<span class=\"_ _0\"></span>ation d\u2019actifs 4 696 5 478 Charges d\u2019int\u00e9r\u00eats<span class=\"_ _0\"></span> sur dettes de locatio<span class=\"_ _0\"></span>n 645<span class=\"ls1\"> </span>776<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>\u00e0 des contrats de location p<span class=\"_ _0\"></span>ortant sur des actifs de<span class=\"_ _0\"></span> faible valeur 375<span class=\"ls1\"> </span>394<span class=\"ls1\"> </span> MONTANT TOTAL<span class=\"_ _0\"></span> COMPTABILISE EN COMPT<span class=\"_ _0\"></span>E DE RESULTATS<span class=\"_ _0\"></span> 5 716 6 648 24.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres charges d\u2019<span class=\"_ _2\"></span>exploitation </span></span>Les autres d\u00e9penses d\u2019exploitation peuvent \u00eatre r\u00e9parties comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Charges de r\u00e9o<span class=\"_ _0\"></span>rg<span class=\"_ _3\"></span>anisatio<span class=\"_ _0\"></span>n 194<span class=\"ls1\"> </span>0 Charges relatives <span class=\"_ _0\"></span>\u00e0 des projets sp\u00e9cifiques<span class=\"_ _0\"></span> 0 656<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>aux paiements fond\u00e9s sur<span class=\"_ _0\"></span> actions 844<span class=\"ls1\"> </span>941<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>aux services pass\u00e9s <span class=\"_ _0\"></span>du plan de pension 0 1 938 Charges relatives <span class=\"_ _0\"></span>aux faillites significatives d<span class=\"_ _0\"></span>e clients 0 2 553  TOTAL 1 038 6 088 Les autres charges <span class=\"_ _0\"></span>d\u2019e<span class=\"_ _3\"></span>xploitation s<span class=\"_ _0\"></span>ont principalement compos\u00e9es <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>r\u00e9ductions <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>valeur <span class=\"_\"> </span>su<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>cr\u00e9ances douteuses <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,0 <span class=\"_ _0\"></span>millions, <span class=\"_ _1\"></span>surtout <span class=\"_ _1\"></span>relatives <span class=\"_ _0\"></span>\u00e0 la <span class=\"_ _26\"> </span>fai<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lite <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>Rutherford <span class=\"_ _26\"> </span>au <span class=\"_ _47\"> </span>Royaume <span class=\"_ _26\"> </span>Uni <span class=\"_ _26\"> </span>(voi<span class=\"_ _0\"></span>r <span class=\"_ _26\"> </span>note  3.4) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>le co\u00fbt <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>services pass\u00e9s <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>1,9 <span class=\"_ _0\"></span>million li\u00e9 au <span class=\"_ _0\"></span>tran<span class=\"_ _3\"></span>sfert d<span class=\"_ _0\"></span>u plan de pension d\u00e9crit <span class=\"_ _0\"></span>dans<span class=\"_ _3\"></span> la n<span class=\"_ _0\"></span>ote<span class=\"_ _2\"></span> 3.525.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Charges et produits fin<span class=\"_ _3\"></span>anciers </span></span>25.1. <span class=\"_ _69\"> </span>CHARGES FINANCI\u00c8RES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r dettes 1 971 1 282 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r les dettes de locatio<span class=\"_ _0\"></span>n 545<span class=\"ls1\"> </span>774<span class=\"ls1\"> </span>Charge totale d'in<span class=\"_ _0\"></span>t\u00e9r\u00eats 2 516 2 056 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 1 344 4 789 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 5 377 8 205 D\u00e9nouement de l'<span class=\"_ _0\"></span>actualisation 257<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>Autres 945<span class=\"ls1\"> </span>795<span class=\"ls1\"> </span>TOTAL 10<span class=\"ls1\"> </span>439<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>271<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9c<span class=\"_ _0\"></span>embre <span class=\"_ _48\"> </span>2022, <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab<span class=\"_ _0\"></span> Autres <span class=\"lsa0\">\u00bb </span>comprend <span class=\"_ _55\"> </span>principaleme<span class=\"_ _0\"></span>nt <span class=\"_ _55\"> </span><span class=\"ls96\">des</span> <span class=\"_ _55\"> </span>commissions <span class=\"_\"> </span>et des <span class=\"_ _0\"></span>frais <span class=\"_ _0\"></span>bancaires <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>0,6 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2021<span class=\"ls9c\">: </span>EUR 0,9 million).<span class=\"_ _0\"></span> 25.2. <span class=\"_ _69\"> </span>PRODUITS FINANCIERS  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Int\u00e9r\u00eats re\u00e7us su<span class=\"_ _0\"></span>r la<span class=\"_ _3\"></span> tr\u00e9so<span class=\"_ _0\"></span>rer<span class=\"_ _3\"></span>ie et \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"_ _0\"></span> 491<span class=\"ls1\"> </span>1 496 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 4 150 5 384 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 312<span class=\"ls1\"> </span>1 606 Autres 1 522 2 390 TOTAL 6 475 10<span class=\"ls1\"> </span>876<span class=\"ls1\"> </span>Au <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>d\u00e9cembre <span class=\"_ _4e\"> </span>20<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>2, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>rubrique <span class=\"_ _4\"> </span>\u00ab <span class=\"_ _4\"> </span>Autres<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00bb comprend <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>incipalement l<span class=\"_ _0\"></span>a reconnaissance de <span class=\"_ _0\"></span>gain unique <span class=\"_ _47\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>0,9 <span class=\"_ _47\"> </span>million <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _47\"> </span>l\u2019acquisition<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>au<span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>\u00e8s d\u2019un <span class=\"_ _0\"></span>ancien <span class=\"_ _1\"></span>partenaire <span class=\"_ _0\"></span>commercial <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>It<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>lie <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>flux de <span class=\"_ _48\"> </span>tr\u00e9sorerie <span class=\"_ _47\"> </span>futurs <span class=\"_ _48\"> </span>d\u2019un <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>refinancement d\u2019un <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ient, <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>qu\u2019un <span class=\"_ _1\"></span>gain <span class=\"_ _0\"></span>exceptionnel <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>0,6 million <span class=\"_ _2\"></span>provenant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r\u00e9vision <span class=\"_ _2c\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>co\u00fbts <span class=\"_ _2\"></span>amortis <span class=\"_ _2\"></span>des emprunts <span class=\"_ _47\"> </span>suite <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>modification <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>taux <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eat d\u00e9crite dans la note 0<span class=\"ls5f\">.  </span> Au <span class=\"_ _52\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _58\"> </span>d\u00e9cembre <span class=\"_ _7\"> </span>2021 <span class=\"_ _7\"> </span>la <span class=\"_ _52\"> </span>rubrique <span class=\"_ _52\"> </span>\u00ab<span class=\"_ _0\"></span>Autres <span class=\"lsca\">\u00bb </span>comprend <span class=\"_ _4\"> </span>principalement <span class=\"_ _4\"> </span>la <span class=\"_ _4e\"> </span>comptabilisation <span class=\"_ _4\"> </span>des int\u00e9r\u00eats <span class=\"_ _2\"></span>selon <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>m\u00e9thode <span class=\"_ _2\"></span>du <span class=\"_ _3\"></span>co\u00fbt <span class=\"_ _2\"></span>amorti <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>notes financi\u00e8res <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>suite <span class=\"_\"> </span>d\u2019<span class=\"_ _3\"></span>une <span class=\"_ _48\"> </span>r\u00e9vision <span class=\"_ _48\"> </span>du <span class=\"_ _48\"> </span>risque <span class=\"_\"> </span>d<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> d\u00e9b<span class=\"ls1\">iteur <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1,2 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _0\"></span><span class=\"ls22\">et</span> <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,3 <span class=\"_ _0\"></span>million <span class=\"_ _1\"></span>de </span>refacturation <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>charges <span class=\"_ _48\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _48\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>cadre d\u2019<span class=\"ls1\">un projet de protonth\u00e9rapie.</span>26.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Imp\u00f4t sur le revenus</span></span>S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Depuis <span class=\"_ _0\"></span>201<span class=\"_ _0\"></span>5, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Soci\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>init<span class=\"_ _0\"></span>i\u00e9 <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>analyse <span class=\"_ _1\"></span>de l\u2019exposition <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>Groupe <span class=\"_ _2\"></span>dans<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>des <span class=\"_ _2\"></span>pays <span class=\"_ _2\"></span>autres <span class=\"_ _2\"></span>que la <span class=\"_ _5b\"> </span>B<span class=\"_ _0\"></span>elgique <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _5b\"> </span>devo<span class=\"_ _0\"></span>ir <span class=\"_ _5b\"> </span>potentielle<span class=\"_ _0\"></span>ment <span class=\"_ _5b\"> </span>payer<span class=\"_ _0\"></span>  certaines <span class=\"_ _0\"></span>tax<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>locales <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lors <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>l\u2019o<span class=\"_ _0\"></span>bligation <span class=\"_ _0\"></span>de paiement <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ces <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>axes <span class=\"_ _0\"></span>ava<span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>transf\u00e9r\u00e9e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aux clients <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Group<span class=\"_ _0\"></span>e. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>\u2019exposition <span class=\"_ _1\"></span>identifi<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 d\u00e9cembre <span class=\"_ _52\"> </span>2015, <span class=\"_ _52\"> </span>a <span class=\"_ _52\"> </span>\u00e9t\u00e9 <span class=\"_ _7\"> </span>r\u00e9duite <span class=\"_ _52\"> </span>\u00e0 <span class=\"_ _52\"> </span>la <span class=\"_ _52\"> </span>suite<span class=\"_ _0\"></span> d\u2019<span class=\"ls1\">analyses <span class=\"_ _6d\"> </span>plus <span class=\"_ _6d\"> </span>approfo<span class=\"_ _0\"></span>ndies <span class=\"_\"> </span>e<span class=\"_ _0\"></span>ffectu\u00e9es. <span class=\"_ _6d\"> </span> <span class=\"_\"> </span>La<span class=\"_ _0\"></span> </span>direction <span class=\"_ _4f\"> </span>surve<span class=\"_ _0\"></span>ille <span class=\"_ _53\"> </span>c<span class=\"_ _0\"></span>e <span class=\"_ _53\"> </span>r<span class=\"_ _0\"></span>isque <span class=\"_ _4f\"> </span>de <span class=\"_ _d\"> </span>pr\u00e8s <span class=\"_ _4f\"> </span>et r\u00e9guli\u00e8rement, <span class=\"_ _7\"> </span>cependant <span class=\"_ _7\"> </span>sur <span class=\"_ _7\"> </span>la <span class=\"_ _52\"> </span>base <span class=\"_ _7\"> </span>des donn\u00e9es <span class=\"_ _53\"> </span>disponibles<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>actuellement, <span class=\"_ _53\"> </span>il <span class=\"_ _53\"> </span>n\u2019est toujours <span class=\"_ _55\"> </span>pas <span class=\"_ _55\"> </span>possible <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>faire <span class=\"_ _55\"> </span>une <span class=\"_\"> </span>esti<span class=\"_ _3\"></span>mation fiable <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>l\u2019exposition <span class=\"_ _4e\"> </span>r\u00e9siduelle <span class=\"_ _4e\"> </span>et <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>ce <span class=\"_ _6d\"> </span>f<span class=\"_ _0\"></span>ait aucune provision n<span class=\"_ _0\"></span>\u2019a \u00e9t\u00e9 comptabilis\u00e9e d<span class=\"_ _0\"></span>ans les \u00e9tats financiers du G<span class=\"_ _0\"></span>roupe. La <span class=\"_ _51\"> </span>direction <span class=\"_ _49\"> </span>ne <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>\u2019attend <span class=\"_ _51\"> </span>pas <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _51\"> </span>ce <span class=\"_ _49\"> </span>que <span class=\"_ _51\"> </span>les exigences <span class=\"_ _51\"> </span>du <span class=\"_ _49\"> </span>pilier <span class=\"_ _49\"> </span>II <span class=\"_ _51\"> </span>so<span class=\"_ _0\"></span>ien<span class=\"_ _3\"></span>t <span class=\"_ _49\"> </span>applicables <span class=\"_ _49\"> </span>au groupe IBA \u00e9tant donn\u00e9 q<span class=\"_ _0\"></span>ue les seuils de chiffre d\u2019affaires <span class=\"ls96\">ne </span>so<span class=\"_ _0\"></span>nt pas atteints<span class=\"ff36 ls9e\">.  <span class=\"ls1\"> </span></span>La <span class=\"_ _47\"> </span>(charge)/ <span class=\"_ _47\"> </span>produit <span class=\"_ _48\"> </span>pour <span class=\"_ _47\"> </span>l\u2019exercice <span class=\"_ _47\"> </span>se <span class=\"_ _47\"> </span>r\u00e9<span class=\"_ _0\"></span>partit comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Imp\u00f4ts courants<span class=\"_ _0\"></span> -5 <span class=\"ls98\">266</span> -4 <span class=\"ls98\">757</span> Imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _0\"></span> 890<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>244<span class=\"ls1\"> </span>TOTAL -4 <span class=\"ls98\">376</span> 6 487 Le <span class=\"_ _47\"> </span>produit <span class=\"_ _48\"> </span>fiscal <span class=\"_ _47\"> </span>sur <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>r\u00e9sultat <span class=\"_ _47\"> </span>d\u2019IBA <span class=\"_ _47\"> </span>avant <span class=\"_ _48\"> </span>imp\u00f4ts diff\u00e8re <span class=\"_\"> </span>du <span class=\"_ _5\"> </span>montant <span class=\"_\"> </span>th\u00e9orique <span class=\"_\"> </span>qui <span class=\"_\"> </span>au<span class=\"_ _0\"></span>ra<span class=\"_ _3\"></span>it <span class=\"_\"> </span>r\u00e9sult\u00e9 <span class=\"_ _5\"> </span>de l\u2019application <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>moyenne <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _5\"> </span>taux <span class=\"_ _5\"> </span>d\u2019imposition applicables <span class=\"_ _5a\"> </span>sur <span class=\"_ _5a\"> </span>les <span class=\"_ _5a\"> </span>b<span class=\"_ _0\"></span>\u00e9n\u00e9fi<span class=\"_ _3\"></span>ces <span class=\"_ _5a\"> </span>des <span class=\"_ _53\"> </span>entreprise<span class=\"_ _3\"></span>s consolid\u00e9es. L\u2019analyse se pr\u00e9sente comme suit: (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts des activit\u00e9s pours<span class=\"_ _0\"></span>uivies 8 255 -430 Charge/(produit) <span class=\"_ _0\"></span>d\u2019i<span class=\"_ _3\"></span>mp\u00f4ts <span class=\"_ _0\"></span>calcul\u00e9(e) sur la base <span class=\"_ _0\"></span>des taux nominaux locaux<span class=\"_ _0\"></span> 2 585 1 996 Des actifs imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s non reconnus<span class=\"_ _0\"></span> 3 110 3 225 Des actifs imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s reconnus -477 -<span class=\"ls98\">10</span> 926 Transactions exempt<span class=\"_ _0\"></span>\u00e9es d\u2019imp\u00f4ts et d\u00e9penses <span class=\"_ _0\"></span>non admises 373<span class=\"ls1\"> </span>652<span class=\"ls1\"> </span>D\u00e9duction pour b<span class=\"_ _0\"></span>revet -546 -1 <span class=\"ls98\">161</span> Utilisations d'actifs <span class=\"_ _0\"></span>d'imp\u00f4ts diff\u00e9r\u00e9s 0 -149 Ajustements relatifs <span class=\"_ _0\"></span>\u00e0 des charges fiscales po<span class=\"_ _0\"></span>ur exercices pr\u00e9c\u00e9dents<span class=\"_ _0\"></span>  32<span class=\"ls1\"> </span>-105 Utilisations de pe<span class=\"_ _0\"></span>rtes fiscales non reconnues<span class=\"_ _0\"></span> -931 0 Part du r\u00e9sultat d'ent<span class=\"_ _0\"></span>reprises avec un lien <span class=\"_ _0\"></span>de participation<span class=\"_ _0\"></span> 313<span class=\"ls1\"> </span>1 Autres (produits)/cha<span class=\"_ _0\"></span>rges fiscaux -<span class=\"ls98\">83</span> -<span class=\"ls98\">20</span> Charge/(produit) <span class=\"_ _0\"></span>fiscal enregistr\u00e9(e)<span class=\"_ _0\"></span> 4 376 -6 <span class=\"ls98\">487</span> Taux d\u2019imposition <span class=\"_ _0\"></span>th\u00e9orique 31,31% -464,19% Taux d\u2019imposition <span class=\"_ _0\"></span>effectif 53,01% 1508,66% Comme <span class=\"_ _3\"></span>expliqu\u00e9 <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>Note <span class=\"lsca\">10</span>, I<span class=\"_ _2\"></span>BA SA <span class=\"_ _2\"></span>a reconnu <span class=\"_ _2\"></span>EUR 10,9 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>d\u2019actifs <span class=\"_ _0\"></span>d\u2019imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s <span class=\"_ _0\"></span>srelatives <span class=\"_ _1\"></span>aux pertes <span class=\"_ _66\"> </span>fiscales <span class=\"_ _44\"> </span>report\u00e9es <span class=\"_ _66\"> </span> <span class=\"_ _66\"> </span>qu\u2019IBA <span class=\"_ _44\"> </span>s\u2019attend raisonnablement <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>pouvoir <span class=\"_ _7\"> </span>uti<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>iser <span class=\"_ _7\"> </span>contre <span class=\"_ _7\"> </span>des r\u00e9sultats imposables futurs.   En<span class=\"ls1\"> <span class=\"_ _0\"></span>raison <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>iveau <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>scales <span class=\"_ _0\"></span>disponibles, </span>IBA <span class=\"_ _2\"></span>n\u2019a <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>calcul\u00e9 <span class=\"_ _3\"></span>d\u2019imp\u00f4ts <span class=\"_ _2\"></span>diff\u00e9r\u00e9s <span class=\"_ _2\"></span>sur le<span class=\"_ _3\"></span>s <span class=\"_ _2\"></span>\u00e9l\u00e9ments cr\u00e9dit\u00e9s <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>d\u00e9bit\u00e9s <span class=\"_ _26\"> </span><span class=\"ls22\">en</span> <span class=\"_ _26\"> </span>autres <span class=\"_ _27\"> </span>\u00e9<span class=\"_ _0\"></span>l\u00e9ments <span class=\"_ _27\"> </span>du <span class=\"_ _26\"> </span>r\u00e9sultat global.27.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Avantages au personn<span class=\"_ _2\"></span>el </span></span>27.1. <span class=\"_ _69\"> </span>R\u00c9GIMES \u00c0 COTI<span class=\"_ _0\"></span>STATIONS<span class=\"_ _3\"></span> D\u00c9FINIES  Au<span class=\"ls1\"> <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembr<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>2022<span class=\"ls5f\">, <span class=\"_ _0\"></span></span>le Groupe <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>omptabilis<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _0\"></span>des </span>charges aux <span class=\"_ _0\"></span>\u00c9tats-Unis d\u2019EUR 0<span class=\"_ _0\"></span>,6 million (2021:EUR 0,5 <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>illion) <span class=\"_ _5\"> </span>pour <span class=\"_ _6d\"> </span>des <span class=\"_ _6d\"> </span>plans <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _6d\"> </span>cotisations <span class=\"_ _6d\"> </span>d\u00e9finies comptabilis\u00e9s <span class=\"_ _46\"> </span>selon <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>m\u00e9thode <span class=\"_ _46\"> </span>de <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>valeur intrins\u00e8que. 27.2. <span class=\"_ _69\"> </span>R\u00c9GIMES \u00c0 PRESTATIONS D\u00c9FINIES En <span class=\"_ _0\"></span>Belgique, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _1\"></span>g\u00e8re <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>r\u00e9gime <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>cotisations financ\u00e9 <span class=\"_ _5b\"> </span>par <span class=\"_ _5b\"> </span>des <span class=\"_ _58\"> </span>versements <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _58\"> </span>une <span class=\"_ _5b\"> </span>compagnie d\u2019assurances. <span class=\"_ _4\"> </span>L\u2019employeur <span class=\"_ _4\"> </span>garantit <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>rendement<span class=\"_ _2\"></span> minimum <span class=\"_ _57\"> </span>su<span class=\"_ _0\"></span>r <span class=\"_ _d\"> </span>le<span class=\"ls67\">s <span class=\"_ _57\"> </span></span>cotisations <span class=\"_ _15\"> </span>de <span class=\"_ _57\"> </span>l\u2019employeur correspondant <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>risque <span class=\"_ _26\"> </span>financier <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>charge <span class=\"_ _26\"> </span>du Groupe.  Depuis le 1er <span class=\"_ _2\"></span>janvi<span class=\"_ _0\"></span>er <span class=\"_ _2\"></span>2016, le Groupe utilise a <span class=\"_ _3\"></span>modifi\u00e9 la m\u00e9thode des unit\u00e9s de cr\u00e9dit projet\u00e9es. En <span class=\"_ _48\"> </span>Inde, <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>Groupe <span class=\"_\"> </span>g<span class=\"_ _3\"></span>\u00e8re <span class=\"_ _48\"> </span>\u00e9galement <span class=\"_ _48\"> </span>un <span class=\"_ _48\"> </span>r\u00e9gime <span class=\"_ _48\"> </span>de retraite \u00e0 prestations d\u00e9finies, <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>our le<span class=\"_ _3\"></span>quel le passif de<span class=\"_ _3\"></span> prestations <span class=\"_ _48\"> </span>est <span class=\"_\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>0,1 <span class=\"_\"> </span>mi<span class=\"_ _3\"></span>llion <span class=\"_\"> </span>a<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre 2022<span class=\"ls1\">.   </span>Compte <span class=\"_ _1\"></span>tenu <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l'immat\u00e9rialit\u00e9 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>r\u00e9gime, <span class=\"_ _0\"></span>seul <span class=\"_ _1\"></span>le r\u00e9gime <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span><span class=\"ls22\">en</span> <span class=\"_ _26\"> </span>Belgique <span class=\"_ _47\"> </span>est <span class=\"_ _26\"> </span>pr\u00e9sent\u00e9 <span class=\"_ _26\"> </span>ci<span class=\"_ _0\"></span>-dessous. <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span>Les changements <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>actuelle <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>obligations au titre <span class=\"_ _3\"></span>des prestations <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>\u00e9finies <span class=\"_ _3\"></span>se pr\u00e9sentent comme<span class=\"_ _2\"></span> suit :\u00c9carts actuariels (pertes)/ gains \u2013<span class=\"_ _0\"></span> 31 1er janvier Co\u00fbt des Co\u00fbt Hypoth\u00e8ses Contributions Plan d\u00e9cembre (EUR 000) 2021 services financier net<span class=\"_ _0\"></span> financi\u00e8res de l\u2019employeur<span class=\"_ _0\"></span> b\u00e9n\u00e9ficiaire 2021 Obligation des r\u00e9gime<span class=\"_ _0\"></span>s \u00e0 prestations d\u00e9finie<span class=\"_ _0\"></span>s -<span class=\"ls98\">13</span> 939 -1 <span class=\"ls98\">226</span> -<span class=\"ls98\">76</span> 1 105 209<span class=\"ls1\"> </span>239<span class=\"ls1\"> </span>-<span class=\"ls98\">13</span> 688 Juste valeur des a<span class=\"_ _0\"></span>ctifs du r\u00e9gime 9 078 0 35<span class=\"ls1\"> </span>-1 <span class=\"ls98\">620</span> 1 054 -239 8 308 Dette des r\u00e9gime<span class=\"_ _0\"></span>s -4 <span class=\"ls98\">861</span> -1 <span class=\"ls98\">226</span> -<span class=\"ls98\">41</span> -515 1 263 0 -5 <span class=\"ls98\">380</span> \u00c9carts actuariels 1er Co\u00fbt (pertes)/ gains \u2013<span class=\"_ _0\"></span> Contributions 31 janvier Co\u00fbt des financier Hypoth\u00e8ses de Deferred Plan d\u00e9cembre (EUR 000) 2022 services net financi\u00e8res l\u2019employeur population b\u00e9n\u00e9ficiaire 2022 Obligation des r\u00e9gime<span class=\"_ _0\"></span>s \u00e0 prestations d\u00e9fi<span class=\"_ _0\"></span>nies -<span class=\"ls98\">13</span> 688 -3 <span class=\"ls98\">266</span> -156 5 618 399<span class=\"ls1\"> </span>-2 <span class=\"ls98\">973</span> 173<span class=\"ls1\"> </span>-<span class=\"ls98\">13</span> 893 Juste valeur des a<span class=\"_ _0\"></span>ctifs du r\u00e9gime 8 308 0 97<span class=\"ls1\"> </span>-2 <span class=\"ls98\">091</span> 2 116 2 973 -173 11<span class=\"ls1\"> </span>230<span class=\"ls1\"> </span>Dette des r\u00e9gime<span class=\"_ _0\"></span>s -5 <span class=\"ls98\">380</span> -3 <span class=\"ls98\">266</span> -<span class=\"ls98\">59</span> 3 527 2 515 0 0 -2 <span class=\"ls98\">663</span> Les <span class=\"_ _57\"> </span>provisions <span class=\"_ _57\"> </span>li\u00e9es <span class=\"_ _57\"> </span>aux <span class=\"_ _57\"> </span>avantages <span class=\"_ _57\"> </span>au personnel <span class=\"_ _49\"> </span>o<span class=\"_ _0\"></span>nt <span class=\"_ _49\"> </span>\u00e9t\u00e9 <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>alcul\u00e9es <span class=\"_ _49\"> </span>sur <span class=\"_ _50\"> </span>base <span class=\"_ _50\"> </span>des<span class=\"_ _0\"></span>  hypoth\u00e8ses suivantes :<span class=\"_ _0\"></span> Au 31 d\u00e9cembre 2019 : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _58\"> </span>d\u2019actualisation: <span class=\"_ _58\"> </span>1,85%, <span class=\"_ _58\"> </span>1,30% <span class=\"_ _58\"> </span>ou<span class=\"_ _0\"></span> </span></span>0,60% selon la dur\u00e9e respective de <span class=\"_ _3\"></span>chaque<span class=\"_ _0\"></span> plan \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Table de mortalit\u00e9 : IA<span class=\"_ _0\"></span>BE </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux d\u2019inflation : 2,0 %<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _2\"></span>de revalorisation <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>salaires<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>: <span class=\"_ _2\"></span>2,90 % </span></span>par an \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">\u00c2ge de d\u00e9part \u00e0 <span class=\"_ _0\"></span>la retraite : 65 ans </span></span>Au 31 d\u00e9cembre 2020 : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _58\"> </span>d\u2019actualisation: <span class=\"_ _58\"> </span>0,55%, <span class=\"_ _58\"> </span>0,50% <span class=\"_ _58\"> </span>ou<span class=\"_ _0\"></span> </span></span>0,30% selon la dur\u00e9e respective de chaque plan \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Table de mortalit\u00e9 : IA<span class=\"_ _0\"></span>BE </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux d\u2019inflatio<span class=\"_ _0\"></span>n : 1,6 % </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _2\"></span>de revalorisation <span class=\"_ _2\"></span>des salaires : <span class=\"_ _2\"></span>2,90 <span class=\"_ _2\"></span>% </span></span>par an \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">\u00c2ge de d\u00e9part \u00e0 <span class=\"_ _0\"></span>la retraite : 66 ans </span></span>Au 31 d\u00e9cembre 2021 : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _58\"> </span>d\u2019actualisation: <span class=\"_ _58\"> </span>1,20%, <span class=\"_ _58\"> </span>1,15% <span class=\"_ _58\"> </span>ou<span class=\"_ _0\"></span> </span></span>0,80% selon la dur\u00e9e respective de <span class=\"_ _3\"></span>chaque<span class=\"_ _0\"></span> plan \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Table de mortalit\u00e9 : IA<span class=\"_ _0\"></span>BE </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux d\u2019inflation : 2,0<span class=\"_ _0\"></span> % </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _2\"></span>de revalorisation <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>salaires<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>: <span class=\"_ _2\"></span>2,90 % </span></span>par an \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">\u00c2ge de d\u00e9part \u00e0 <span class=\"_ _0\"></span>la retraite : 66 ans </span></span>Au 31 d\u00e9cembre 2022 : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux d\u2019actualisation<span class=\"_ _0\"></span>: 3,75% </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Table de mortalit\u00e9: IA<span class=\"_ _0\"></span>BE </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux d\u2019inflation : 2,2 %<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _2\"></span>de revalorisation <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>salaires<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>: <span class=\"_ _2\"></span>3,10 % </span></span>par <span class=\"ls96\">an</span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">\u00c2ge de d\u00e9part \u00e0 la re<span class=\"_ _0\"></span>traite : 66 ans </span></span>L\u2019impact de la fluct<span class=\"_ _0\"></span>uation du taux d\u2019actualisation s<span class=\"_ _0\"></span>ur la dette des <span class=\"_ _0\"></span>plans est le suivant : <span class=\"_ _0\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Augmentation de <span class=\"_ _0\"></span>0,25% du taux d\u2019actu<span class=\"_ _0\"></span>alisation -5 <span class=\"ls98\">084</span> -2 <span class=\"ls98\">006</span> Taux d\u2019actualisatio<span class=\"_ _0\"></span>n appliqu\u00e9 -5 <span class=\"ls98\">380</span> -2 <span class=\"ls98\">663</span> Diminution de 0,25%<span class=\"_ _0\"></span> du taux d\u2019actualisation<span class=\"_ _0\"></span> -5 <span class=\"ls98\">696</span> -3 <span class=\"ls98\">259</span> L\u2019<span class=\"ls1\">mpact de la fluctua<span class=\"_ _0\"></span>tion du taux de revalorisat<span class=\"_ _0\"></span>ion des salaires des r\u00e9gimes est l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>suivant : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Augmentation de <span class=\"_ _0\"></span>0,25% des taux d'ajustm<span class=\"_ _0\"></span>ent des salaires -5 <span class=\"ls98\">585</span> Taux d'ajusteme<span class=\"_ _0\"></span>nt des salaires appliqu\u00e9<span class=\"_ _0\"></span> -5 <span class=\"ls98\">380</span> Diminution de 0,25%<span class=\"_ _0\"></span> des taux d'ajustm<span class=\"_ _0\"></span>ent des salaires -5 <span class=\"ls98\">182</span> 28.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\"> <span class=\"_ _33\"></span>Tableau de finance<span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>nt </span></span>28.1. <span class=\"_ _69\"> </span>TR\u00c9SORERIE D\u2019EXPLOITATION<span class=\"_ _0\"></span> (EUR 000) Note 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TRESORERIE D\u2019EXP<span class=\"_ _0\"></span>LOITATION B\u00e9n\u00e9fice/(perte) <span class=\"_ _0\"></span>net de la p\u00e9riode<span class=\"_ _0\"></span> 3 879 6 057 Ajustements pour:<span class=\"_ _0\"></span> Amortissements et <span class=\"_ _0\"></span>r\u00e9ductions de valeur sur <span class=\"_ _0\"></span>immobilisations corpor<span class=\"_ _0\"></span>elles 8, 23.1 8 370 8 989 Amortissements et <span class=\"_ _0\"></span>r\u00e9ductions de valeur sur im<span class=\"_ _0\"></span>mobilisations incorporelles et<span class=\"_ _0\"></span> goodwill 7.2 1 523 1 722 R\u00e9ductions de vale<span class=\"_ _0\"></span>ur sur cr\u00e9ances 14,1 -287 -749 Variations dans la ju<span class=\"_ _0\"></span>ste valeur ((gains)/per<span class=\"_ _0\"></span>tes) des actifs financiers<span class=\"_ _0\"></span> 704<span class=\"ls1\"> </span>-3 <span class=\"ls98\">591</span> Variations des provi<span class=\"_ _0\"></span>sions 19<span class=\"ls1\"> </span>4 278 6 143 Imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>-890 -<span class=\"ls98\">11</span> 244 Quote-part dans le <span class=\"_ _0\"></span>r\u00e9sultat des soci\u00e9t\u00e9s m<span class=\"_ _0\"></span>ises en \u00e9quivalence 9.1 1 253 -3 Autres \u00e9l\u00e9ments n<span class=\"_ _0\"></span>on d\u00e9caiss\u00e9s/ (non <span class=\"_ _0\"></span>encaiss\u00e9s) -<span class=\"ls98\">11</span> 116 -7 <span class=\"ls98\">864</span> Variation nette de la<span class=\"_ _0\"></span> tr\u00e9sorerie avant variation d<span class=\"_ _0\"></span>u fonds de roulement<span class=\"_ _0\"></span> 7 714 -540 Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales, autres cr\u00e9anc<span class=\"_ _0\"></span>es et comptes de r\u00e9gularisatio<span class=\"_ _0\"></span>n de l\u2019actif 29<span class=\"ls1\"> </span>362<span class=\"ls1\"> </span>-<span class=\"ls98\">72</span> 997 Stocks et comm<span class=\"_ _0\"></span>andes en cours 48<span class=\"ls1\"> </span>040<span class=\"ls1\"> </span>66<span class=\"ls1\"> </span>009<span class=\"ls1\"> </span>Dettes commerciale<span class=\"_ _0\"></span>s, autres dettes et comptes d<span class=\"_ _0\"></span>e r\u00e9gularisation du passif<span class=\"_ _0\"></span> 16<span class=\"ls1\"> </span>180<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>720<span class=\"ls1\"> </span>Autres actifs/passi<span class=\"_ _0\"></span>fs \u00e0 court terme -<span class=\"ls98\">14</span> 338 -7 <span class=\"ls98\">615</span> Variation du fon<span class=\"_ _0\"></span>ds<span class=\"_ _3\"></span> de roulem<span class=\"_ _0\"></span>ent 79<span class=\"ls1\"> </span>244<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>117<span class=\"ls1\"> </span>Imp\u00f4ts sur le r\u00e9s<span class=\"_ _0\"></span>ultat pay\u00e9s/re\u00e7us nets<span class=\"_ _0\"></span> -1 <span class=\"ls98\">800</span> -4 <span class=\"ls98\">418</span> Charges d\u2019int\u00e9r\u00eats<span class=\"_ _0\"></span> 2 546 2 049 Produits d\u2019int\u00e9r\u00eats<span class=\"_ _0\"></span> -491 -1 <span class=\"ls98\">496</span> Variation nette de la<span class=\"_ _0\"></span> tr\u00e9sorerie d\u2019exploitation<span class=\"_ _0\"></span> 87<span class=\"ls1\"> </span>213<span class=\"ls1\"> </span>21<span class=\"ls1\"> </span>712<span class=\"ls1\"> </span>Au <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> <span class=\"_\"> </span>d\u00e9cembre <span class=\"_ _6d\"> </span>2022<span class=\"_ _0\"></span>, <span class=\"_\"> </span>la <span class=\"_ _6d\"> </span>rubriqu<span class=\"_ _0\"></span>e <span class=\"_\"> </span>\u00ab <span class=\"_ _6d\"> </span>Autres<span class=\"_ _0\"></span> \u00e9l\u00e9ments <span class=\"_ _8e\"> </span>non <span class=\"_ _62\"> </span>d\u00e9cai<span class=\"_ _0\"></span>ss\u00e9s<span class=\"ls96\">\u00bb <span class=\"_ _8e\"> </span></span>comprend principalement la lib\u00e9ration partielle du passif <span class=\"_ _3\"></span>de remboursement <span class=\"_ _75\"> </span>li\u00e9 <span class=\"_ _82\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _82\"> </span>c<span class=\"_ _0\"></span>autionnement d\u2019ex\u00e9cution <span class=\"_ _2\"></span>\u00e9mis \u00e0 <span class=\"_ _2c\"></span>CG<span class=\"_ _0\"></span>N <span class=\"_ _2\"></span>(E<span class=\"_ _0\"></span>UR <span class=\"_ _2\"></span>-5,0 <span class=\"_ _2\"></span>millions)<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la reprise <span class=\"_ _5c\"> </span>en <span class=\"_ _5f\"> </span>stock <span class=\"_ _5f\"> </span>d\u2019un <span class=\"_ _5f\"> </span>\u00e9quipement <span class=\"_ _5f\"> </span>de protonth\u00e9rapie <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>uite <span class=\"_ _51\"> </span>\u00e0 <span class=\"_ _51\"> </span>client <span class=\"_ _49\"> </span>en <span class=\"_ _51\"> </span>faillite <span class=\"_ _49\"> </span>pour d\u00e9duction faite des montants non per\u00e7us (EUR -2,5<span class=\"ls1\"> <span class=\"_ _0\"></span>millions<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u2019euros), <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>gain <span class=\"_ _0\"></span>financi</span>er<span class=\"ls1\"> <span class=\"_ _1\"></span>suite <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> </span>la <span class=\"_ _2c\"></span>ren\u00e9g<span class=\"_ _0\"></span>ociation <span class=\"_ _2c\"></span>des <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _2\"></span>avec <span class=\"_ _2\"></span>le <span class=\"_ _2c\"></span>S.F.<span class=\"_ _0\"></span>P.I et <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>S.R.I.W (<span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>-0,6 <span class=\"_ _0\"></span>million), <span class=\"_ _0\"></span><span class=\"ls96\">un</span> <span class=\"_ _0\"></span>gain <span class=\"_ _0\"></span>net <span class=\"_ _0\"></span>sur la <span class=\"_ _1\"></span>reprise <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>refinance<span class=\"_ _0\"></span>ment <span class=\"_ _1\"></span>d\u2019un <span class=\"_ _1\"></span>client <span class=\"_ _1\"></span>suite <span class=\"_ _27\"></span>un accord avec un ancien partena<span class=\"_ _0\"></span>ire en I<span class=\"_ _3\"></span>tali<span class=\"_ _0\"></span>e (EUR -0,9 <span class=\"_ _49\"> </span>m<span class=\"_ _0\"></span>illion), <span class=\"_ _49\"> </span>l\u2019impact <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _49\"> </span>montant <span class=\"_ _50\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>cr\u00e9dit d\u2019imp\u00f4t <span class=\"_\"> </span>recherche <span class=\"_\"> </span>non <span class=\"_\"> </span>en<span class=\"_ _0\"></span>caiss\u00e9 <span class=\"_\"> </span>en <span class=\"_\"> </span>cours <span class=\"_\"> </span>de l\u2019exercice <span class=\"_ _46\"> </span>(EUR <span class=\"_ _46\"> </span>-2,0 <span class=\"_ _46\"> </span>millions), <span class=\"_ _46\"> </span>l\u2019impact <span class=\"_ _46\"> </span>de l\u2019amortissement <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _5b\"> </span>subventions <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _5b\"> </span>-2,3 millions), <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>r\u00e9<span class=\"_ _0\"></span>\u00e9valuation <span class=\"_ _66\"> </span>et <span class=\"_ _11\"> </span>l\u2019impact <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> l\u2019actualisation <span class=\"_ _48\"> </span> <span class=\"_ _48\"> </span><span class=\"ls96\">des</span> <span class=\"_ _48\"> </span>pr\u00eats<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>et <span class=\"_ _48\"> </span>obligat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>long terme <span class=\"_ _4e\"> </span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _4e\"> </span>-0,7 <span class=\"_ _4\"> </span>million), <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>co\u00fbts <span class=\"_ _4\"> </span>du <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>lan d\u2019options d\u2019achat d\u2019actio<span class=\"_ _0\"></span>ns (EUR +0,9 million) et<span class=\"_ _0\"></span> l\u2019impact <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>pert<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9pr\u00e9ciations <span class=\"_ _1\"></span>sur<span class=\"_ _0\"></span> les stocks (EUR +<span class=\"_ _0\"></span>0.5 million). Au <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> <span class=\"_\"> </span>d\u00e9cembre <span class=\"_ _6d\"> </span>2021<span class=\"_ _0\"></span><span class=\"ls9c\">, <span class=\"_\"> </span></span>la <span class=\"_\"> </span>rubr<span class=\"_ _0\"></span>ique <span class=\"_\"> </span>\u00ab <span class=\"_ _6d\"> </span>Autres<span class=\"_ _0\"></span> \u00e9l\u00e9ments <span class=\"_ _60\"> </span>non <span class=\"_ _60\"> </span>d\u00e9caiss\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>\u00bb <span class=\"_ _60\"> </span>comprend principalement la lib\u00e9ration partielle du passif <span class=\"_ _3\"></span>de remboursement <span class=\"_ _75\"> </span>li\u00e9 <span class=\"_ _82\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _82\"> </span>c<span class=\"_ _0\"></span>autionnement d\u2019ex\u00e9cution <span class=\"_\"> </span>\u00e9mis <span class=\"_ _55\"> </span>\u00e0 <span class=\"_\"> </span>CGN <span class=\"_\"> </span>(EUR <span class=\"_ _55\"> </span>-5,0 <span class=\"_\"> </span>millions), l\u2019impact de <span class=\"_ _0\"></span>l\u2019annulation du <span class=\"_ _0\"></span>pr\u00eat dans <span class=\"_ _0\"></span>le cadre du \u00abPaycheck <span class=\"_ _50\"> </span>Pro<span class=\"_ _0\"></span>tection <span class=\"_ _50\"> </span>Program<span class=\"_ _0\"></span> \u00bb <span class=\"_ _50\"> </span>(EUR <span class=\"_ _5b\"> </span>-4,4 millions), <span class=\"_ _27\"></span>l\u2019im<span class=\"_ _0\"></span>pact <span class=\"_ _27\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>cr\u00e9dit <span class=\"_ _27\"></span>d\u2019imp\u00f4<span class=\"_ _0\"></span>t recherche <span class=\"_ _27\"></span>non <span class=\"_ _26\"> </span>encaiss\u00e9 <span class=\"_ _27\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ours <span class=\"_ _1\"></span>de <span class=\"_ _26\"> </span>l\u2019exercice (EUR <span class=\"_\"> </span>-1,4 <span class=\"_\"> </span>million), <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>reprise <span class=\"_\"> </span>des <span class=\"_\"> </span>int\u00e9r\u00eats <span class=\"_\"> </span>de co\u00fbts <span class=\"_ _2\"></span>amort<span class=\"_ _0\"></span>is <span class=\"_ _2\"></span>pr\u00e9c\u00e9dem<span class=\"_ _0\"></span>ment <span class=\"_ _2\"></span>d\u00e9pr\u00e9ci\u00e9s refl\u00e9tant l\u2019am\u00e9lioration <span class=\"_ _0\"></span>du risque <span class=\"_ _0\"></span>de cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _3\"></span>t <span class=\"_ _0\"></span>du client <span class=\"_ _0\"></span>(EUR<span class=\"_ _0\"></span> -1,0 <span class=\"_ _6d\"> </span>million),<span class=\"_ _0\"></span> <span class=\"_\"> </span>l\u2019impact<span class=\"_ _0\"></span> <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>l\u2019amortis<span class=\"_ _0\"></span>sement <span class=\"_ _6d\"> </span>des subventions <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _2\"></span>-0,9 mil<span class=\"_ _3\"></span>lion), l<span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>co\u00fbts<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>plan d\u2019options <span class=\"_ _47\"> </span>d\u2019achat <span class=\"_ _47\"> </span>d\u2019actions <span class=\"_ _47\"> </span>(EUR <span class=\"_ _47\"> </span>+0,8 <span class=\"_ _47\"> </span>million), l\u2019impact <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>pert<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9pr\u00e9ciations <span class=\"_ _1\"></span>sur<span class=\"_ _0\"></span> les <span class=\"_ _6d\"> </span>stocks<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _6d\"> </span>+0,6 <span class=\"_ _4e\"> </span>million) <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>l\u2019impact <span class=\"_ _4e\"> </span>de l\u2019actualisation <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>ava<span class=\"_ _0\"></span>nces <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>long <span class=\"_ _0\"></span>terme <span class=\"_ _0\"></span>des autorit\u00e9s <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>ocales <span class=\"_ _2\"></span>en Belgique <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _2\"></span>+0,2 million). 28.2. <span class=\"_ _69\"> </span>TR\u00c9SORERIE D\u2019INVESTISSEMENT (EUR 000) Note 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TRESORERIE D\u2019INVES<span class=\"_ _0\"></span>TISSEMENT<span class=\"_ _0\"></span> Acquisitions d\u2019imm<span class=\"_ _0\"></span>obilisations corporell<span class=\"_ _0\"></span>es 8 -4 <span class=\"ls98\">245</span> -3 <span class=\"ls98\">231</span> Acquisitions d\u2019imm<span class=\"_ _0\"></span>obilisations incorporelles<span class=\"_ _0\"></span> 7.2 -784 -4 <span class=\"ls98\">098</span> Ventes d'immobili<span class=\"_ _0\"></span>sations corporelles<span class=\"_ _0\"></span> 33<span class=\"ls1\"> </span>0 Mise \u00e0 dispositio<span class=\"_ _0\"></span>n de tr\u00e9sorerie sur les <span class=\"_ _0\"></span>cessions de filiales des ann<span class=\"_ _0\"></span>\u00e9es pr\u00e9c\u00e9dentes 1 271 0 Investissements da<span class=\"_ _0\"></span>ns des obligations s<span class=\"_ _0\"></span>ubordonn\u00e9es \u00e0 long-terme<span class=\"_ _0\"></span>. -4 <span class=\"ls98\">415</span> 0 Remboursement re\u00e7<span class=\"_ _0\"></span>u sur le pr\u00eat d'actio<span class=\"_ _0\"></span>nna<span class=\"_ _3\"></span>ire<span class=\"_ _0\"></span> 119<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>Acquisitions de filial<span class=\"_ _0\"></span>es, nettes du cash acq<span class=\"_ _0\"></span>uis 6.1 0 -8 <span class=\"ls98\">679</span> Acquisitions d\u2019autr<span class=\"_ _0\"></span>es investissements et de soci<span class=\"_ _0\"></span>\u00e9t\u00e9s mises en <span class=\"_ _0\"></span>\u00e9quivalence 9.1 0 -3 <span class=\"ls98\">091</span> Autres flux d'investiss<span class=\"_ _0\"></span>ement -4 -<span class=\"ls98\">73</span> Variation nette de la<span class=\"_ _0\"></span> tr\u00e9sorerie d\u2019investisseme<span class=\"_ _0\"></span>nt -8 <span class=\"ls98\">025</span> -<span class=\"ls98\">19</span> 135 Les <span class=\"_ _8e\"> </span>principaux <span class=\"_ _8e\"> </span>flux <span class=\"_ _8e\"> </span>de <span class=\"_ _8e\"> </span>tr\u00e9sorerie d\u2019investissement <span class=\"_ _74\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _74\"> </span><span class=\"ls96\">2022</span> <span class=\"_ _74\"> </span>repr\u00e9sente<span class=\"ls96\">nt</span> l\u2019acquisition <span class=\"_ _57\"> </span>d\u2019une <span class=\"_ _15\"> </span>filliale <span class=\"_ _57\"> </span>(<span class=\"_ _0\"></span>Modus <span class=\"_ _d\"> </span>Medica<span class=\"_ _0\"></span>l Devices <span class=\"_\"> </span>Inc, <span class=\"_ _48\"> </span>v<span class=\"_ _0\"></span>oir <span class=\"_ _48\"> </span>n<span class=\"_ _0\"></span>ote <span class=\"_ _55\"> </span>6.1.1), <span class=\"_\"> </span>l\u2019investissement dans <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>nouvelle joint venture (Pan<span class=\"_ _3\"></span>tera, voir <span class=\"_ _2\"></span>not<span class=\"_ _0\"></span>e 9.1.2<span class=\"ls1\">) <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>paiement <span class=\"_ _1\"></span>anticip\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>actions <span class=\"_ _1\"></span>d\u2019une<span class=\"_ _0\"></span> </span>future <span class=\"_ _46\"> </span>soci\u00e9t\u00e9 <span class=\"_ _46\"> </span>li\u00e9e <span class=\"_ _7\"> </span>(I<span class=\"_ _0\"></span>nvestBW <span class=\"_ _46\"> </span>SA, <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>mme expliqu\u00e9 plus en d\u00e9tai<span class=\"_ _0\"></span>l dans Note 14.2<span class=\"ls9b\">).<span class=\"_ _0\"></span></span> 28.3. <span class=\"_ _69\"> </span>TR\u00c9SORERIE DE FINANCEMENT (EUR 000) Note 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TRESORERIE DE F<span class=\"_ _0\"></span>INANCEMENT Remboursements<span class=\"_ _0\"></span> d\u2019emprunts 18<span class=\"ls1\"> </span>-<span class=\"ls98\">12</span> 984 -<span class=\"ls98\">24</span> 734 Remboursements<span class=\"_ _0\"></span> des dettes de locatio<span class=\"_ _0\"></span>n 23.2 -5 <span class=\"ls98\">142</span> -6 <span class=\"ls98\">074</span> Int\u00e9r\u00eats pay\u00e9s -2 <span class=\"ls98\">694</span> -2 <span class=\"ls98\">311</span> Int\u00e9r\u00eats re\u00e7us 491<span class=\"ls1\"> </span>1 496 Augmentation de c<span class=\"_ _0\"></span>apital (ou produits de l\u2019\u00e9m<span class=\"_ _0\"></span>ission d\u2019actions ordinaires)<span class=\"_ _0\"></span> 16<span class=\"ls1\"> </span>977<span class=\"ls1\"> </span>176<span class=\"ls1\"> </span>Dividendes pay\u00e9s<span class=\"_ _0\"></span> -5 <span class=\"ls98\">785</span> -5 <span class=\"ls98\">579</span> (Acquisitions)/ ces<span class=\"_ _0\"></span>sions d\u2019actions propres<span class=\"_ _0\"></span> -<span class=\"ls98\">11</span> 227 -5 <span class=\"ls98\">160</span> Autres flux de finan<span class=\"_ _0\"></span>cement 83<span class=\"ls1\"> </span>710<span class=\"ls1\"> </span>Variation nette de la<span class=\"_ _0\"></span> tr\u00e9sorerie de financement<span class=\"_ _0\"></span> -<span class=\"ls98\">36</span> 281 -<span class=\"ls98\">41</span> 476 Au <span class=\"_ _0\"></span>31 d\u00e9cembre <span class=\"_ _0\"></span>2022<span class=\"_ _0\"></span>, les <span class=\"_ _0\"></span>postes <span class=\"_ _0\"></span>\u00ab Autres <span class=\"_ _0\"></span>flux de<span class=\"ls1\"> <span class=\"_ _74\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie <span class=\"_ _6e\"> </span>li\u00e9s <span class=\"_ _74\"> </span>au <span class=\"_ _6e\"> </span>financeme<span class=\"_ _0\"></span>nt <span class=\"lsdd\">\u00bb </span></span>compren<span class=\"ls96\">nent</span> <span class=\"_ _5a\"> </span>le <span class=\"_ _53\"> </span>nouveau <span class=\"_ _5a\"> </span>versement <span class=\"_ _5a\"> </span> <span class=\"_ _5a\"> </span>de subventions <span class=\"_\"> </span>en <span class=\"_\"> </span>Belgique<span class=\"_ _0\"></span> <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>des <span class=\"_\"> </span>avances <span class=\"_\"> </span>d<span class=\"lsa0\">u </span>gouvernement <span class=\"_ _7\"> </span>loca<span class=\"_ _0\"></span>l <span class=\"_ _52\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _52\"> </span>Belgique<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>pour <span class=\"_ _7\"> </span>u<span class=\"_ _0\"></span>n montant <span class=\"_\"> </span>d\u2019EUR <span class=\"_\"> </span>+1,3 <span class=\"_\"> </span>million <span class=\"_ _55\"> </span>(2021:EUR <span class=\"_\"> </span>+1,2 million) <span class=\"_ _48\"> </span>et <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>remboursements <span class=\"_ _55\"> </span>d\u2019avances <span class=\"_ _55\"> </span>d<span class=\"lsa0\">u </span>gouvernement <span class=\"_ _7\"> </span>loca<span class=\"_ _0\"></span>l <span class=\"_ _52\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _52\"> </span>Belgique<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>pour <span class=\"_ _7\"> </span>u<span class=\"_ _0\"></span>n montant <span class=\"_ _58\"> </span>d\u2019EUR <span class=\"_ _5b\"> </span>-<span class=\"_ _0\"></span>0,5 <span class=\"_ _5b\"> </span>million <span class=\"_ _58\"> </span>(2021:E<span class=\"_ _0\"></span>UR-1.1 million).29.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Litige </span></span>Groupe <span class=\"_ _2\"></span>n\u2019est actuellement <span class=\"_ _2\"></span>impl<span class=\"_ _0\"></span>iqu\u00e9 <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>aucu<span class=\"_ _0\"></span>n litige <span class=\"_ _48\"> </span>sign<span class=\"_ _0\"></span>ifi<span class=\"_ _3\"></span>catif. <span class=\"_ _55\"> </span>Les <span class=\"_ _55\"> </span>risques <span class=\"_ _48\"> </span>potentiels <span class=\"_ _55\"> </span>li\u00e9s <span class=\"_ _55\"> </span>\u00e0 des <span class=\"_ _7\"> </span>proc\u00e9dures <span class=\"_ _7\"> </span>mineures<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>sont <span class=\"_ _7\"> </span>consid\u00e9r<span class=\"_ _0\"></span>\u00e9s comme <span class=\"_ _47\"> </span>\u00e9tant <span class=\"_ _48\"> </span>d\u00e9nu\u00e9s <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>f<span class=\"_ _0\"></span>ondement, <span class=\"_ _47\"> </span>soit <span class=\"_ _47\"> </span>n<span class=\"_ _0\"></span>on signifiants, <span class=\"lsa0\">ou</span> lorsque le ris<span class=\"_ _0\"></span>que de paiement de dommages <span class=\"_ _4e\"> </span>potent<span class=\"_ _0\"></span>iel<span class=\"_ _3\"></span>s <span class=\"_ _4e\"> </span>semble <span class=\"_ _4e\"> </span>r\u00e9e<span class=\"_ _0\"></span>l, <span class=\"_ _6d\"> </span>sont <span class=\"_ _4e\"> </span>soit<span class=\"_ _0\"></span> couverts <span class=\"_ _0\"></span>de fa\u00e7<span class=\"_ _0\"></span>on ad\u00e9<span class=\"_ _0\"></span>quate <span class=\"_ _0\"></span>par d<span class=\"_ _0\"></span>es prov<span class=\"_ _0\"></span>isions ou <span class=\"ls1\"> couverts par nos <span class=\"_ _0\"></span> polices d\u2019assurance.<span class=\"_ _0\"></span> </span>30.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Engagements et pas<span class=\"_ _2\"></span>sifs \u00e9ventuels et actifs </span></span>\u00e9ventuels 30.1. <span class=\"_ _69\"> </span>ENGAGEMENTS 30.1.1 <span class=\"_ _48\"> </span>Garanties financi<span class=\"_ _3\"></span>\u00e8res Au <span class=\"_ _4e\"> </span>31 <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _4e\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _4\"> </span></span>IBA <span class=\"_ _4e\"> </span>est <span class=\"_ _4e\"> </span>titul<span class=\"_ _0\"></span>aire <span class=\"_ _6d\"> </span>de<span class=\"_ _0\"></span> cautionnements <span class=\"_ _50\"> </span>f<span class=\"_ _0\"></span>inanci\u00e8rs <span class=\"_ _49\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>EUR <span class=\"_ _5b\"> </span>164,6 millions donn\u00e9es par des<span class=\"_ _0\"></span> enti<span class=\"_ _3\"></span>t\u00e9s du  Groupe en<span class=\"_ _0\"></span> guise <span class=\"_ _57\"> </span>de <span class=\"_ _d\"> </span>caut<span class=\"_ _0\"></span>ionnements<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>dett<span class=\"_ _0\"></span>es <span class=\"_ _d\"> </span>ou d\u2019engagements, <span class=\"_ _4e\"> </span>essentiell<span class=\"_ _0\"></span>ement <span class=\"_ _5\"> </span>en <span class=\"_ _4e\"> </span>tant <span class=\"_ _4e\"> </span>que<span class=\"_ _0\"></span> garanties de <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>estitution d\u2019acomptes (EUR 121,1 millions au 31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2021<span class=\"ls9b\">).</span> Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>paie <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>int\u00e9r\u00ea<span class=\"_ _0\"></span>ts <span class=\"_ _26\"></span>financiers <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>taux fixe <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>garanties<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ci\u00e8res. <span class=\"_ _1\"></span>Ces <span class=\"_ _1\"></span>int\u00e9r\u00eats<span class=\"_ _0\"></span> varient <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>fonction <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>ur\u00e9e <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>garant<span class=\"_ _0\"></span>ie financi\u00e8re. Par <span class=\"_ _2\"></span>cons\u00e9quent,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _2\"></span>n\u2019est pas expos\u00e9 au risque d<span class=\"_ _0\"></span>e cr\u00e9dit financier.<span class=\"_ _0\"></span> 30.1.2 <span class=\"_ _48\"> </span><span class=\"lsb8\">Ba</span>ux non encore <span class=\"_ _3\"></span>commenc\u00e9s  Voir note 23.2.  30.2. <span class=\"_ _69\"> </span>PASSIFS \u00c9VENTUELS Au 31 d\u00e9cembre 20<span class=\"_ _0\"></span>22, IBA n\u2019a pas ide<span class=\"_ _0\"></span>nti<span class=\"_ _3\"></span>fi\u00e9 de pass<span class=\"_ _0\"></span>ifs \u00e9ventuels.<span class=\"_ _0\"></span> 30.3. <span class=\"_ _69\"> </span>ACTIFS \u00c9VENTUELS<span class=\"_ _0\"></span> Le Gro<span class=\"_ _0\"></span>upe a<span class=\"_ _0\"></span> d\u00e9pos\u00e9 <span class=\"_ _0\"></span>une r<span class=\"_ _0\"></span>\u00e9clamation <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>de ses <span class=\"_\"> </span>compagnies <span class=\"_\"> </span>d\u2019assurance <span class=\"_\"> </span>sur <span class=\"_ _55\"> </span>des <span class=\"_\"> </span>pi\u00e8ces d\u00e9fectueuses. <span class=\"_ _47\"> </span>La <span class=\"_ _26\"> </span>cr\u00e9ance <span class=\"_ _47\"> </span>ne <span class=\"_ _26\"> </span>r<span class=\"_ _0\"></span>emplissant <span class=\"_ _47\"> </span>pas  tous les <span class=\"_ _2\"></span>crit\u00e8res pour \u00eatre <span class=\"_ _3\"></span>comptabi<span class=\"_ _0\"></span>lis\u00e9e \u00e0 <span class=\"_ _2\"></span>l\u2019act<span class=\"_ _0\"></span>if au <span class=\"_ _0\"></span>bilan, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>grou<span class=\"_ _0\"></span>pe <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pr\u00e9sente <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>actif \u00e9ventuel. La<span class=\"_ _3\"></span> meilleure <span class=\"_ _2\"></span>esti<span class=\"_ _0\"></span>mation <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>direction<span class=\"_ _0\"></span> pour <span class=\"_ _4\"> </span>l\u2019indemnit\u00e9 <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>\u2019assurance <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>recevoir <span class=\"_ _4\"> </span>est<span class=\"_ _0\"></span> d\u2019EUR <span class=\"_ _49\"> </span><span class=\"ls96\">0,</span>5 <span class=\"_ _49\"> </span>million <span class=\"_ _51\"> </span>(<span class=\"_ _0\"></span>inchang\u00e9 <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>ar <span class=\"_ _51\"> </span>rapport <span class=\"_ _49\"> </span>\u00e0<span class=\"_ _0\"></span> 2021<span class=\"ls1\">).  </span>31.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\"> <span class=\"_ _33\"></span>Transaction<span class=\"_ _3\"></span>s parties li\u00e9es </span></span>Identification des partie<span class=\"_ _0\"></span>s li\u00e9es<span class=\"ff36\">  </span>Les <span class=\"_ _1\"></span>parties <span class=\"_ _27\"></span>suivantes <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>consid\u00e9r\u00e9<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>comme li\u00e9es \u00e0 IBA :   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Personnel <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gestion <span class=\"_ _1\"></span>cl\u00e9 <span class=\"_ _1\"></span>: <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>membres <span class=\"_ _27\"></span><span class=\"ls96\">du</span> </span></span>comit\u00e9 de direction.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _15\"> </span>entreprises<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ssoci\u00e9s <span class=\"_ _15\"> </span>et <span class=\"_ _11\"> </span>soc<span class=\"_ _0\"></span>i\u00e9t\u00e9<span class=\"_ _3\"></span>s </span></span>control\u00e9es conjointemen<span class=\"_ _0\"></span>t \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Actionnaire <span class=\"_ _0\"></span>ayant une infl<span class=\"_ _0\"></span>uence significative </span></span>(Sustainable Anchorag<span class=\"_ _0\"></span>e SRL) Une <span class=\"_ _26\"> </span>liste <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>f<span class=\"_ _0\"></span>iliales <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>soc<span class=\"_ _0\"></span>i\u00e9t\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _26\"> </span>mises<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>en<span class=\"_ _0\"></span> \u00e9quivalence est reprise <span class=\"_ _0\"></span>\u00e0 <span class=\"ls9f\">la</span> Note <span class=\"ls96\">5.</span>31.1. <span class=\"_ _69\"> </span>TRANSACTIONS AVEC DES SOCI\u00c9T\u00c9S AFFILI\u00c9ES (ASSOCI\u00c9ES ET JOINT-VENTURES) Les <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _0\"></span>r\u00e9alis\u00e9es <span class=\"_ _0\"></span>avec <span class=\"_ _1\"></span>l<span class=\"ls96\">es</span> <span class=\"_ _0\"></span>entreprises <span class=\"_ _0\"></span>li\u00e9es <span class=\"_ _1\"></span>(les <span class=\"_ _0\"></span>soci\u00e9t\u00e9s<span class=\"lsde\">  </span> <span class=\"_ _0\"></span>mises <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quiva<span class=\"_ _0\"></span>lence<span class=\"lsd3\">) </span>sont les suivantes:<span class=\"_ _0\"></span>  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIF Cr\u00e9ances  Cr\u00e9ances \u00e0 long t<span class=\"_ _0\"></span>erme 1 520 1 520 Stocks et comm<span class=\"_ _0\"></span>andes en cours d\u2019ex\u00e9c<span class=\"_ _0\"></span>ution 0 0 Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales et autres cr\u00e9a<span class=\"_ _0\"></span>nces 744<span class=\"ls1\"> </span>0 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur cr\u00e9ances 0 0 TOTAL CREANCES<span class=\"_ _0\"></span> 2 264 1 520 PASSIF Dettes  Fournisseurs et det<span class=\"_ _0\"></span>tes diverses 0 0 TOTAL DETTE<span class=\"_ _0\"></span>S 0 0 COMPTE DE RESU<span class=\"_ _0\"></span>LTATS Ventes  3 398 3 955 Co\u00fbts (-) 0 0 Produits financiers<span class=\"_ _0\"></span> 0 0 Charges financi\u00e8r<span class=\"_ _0\"></span>es (-) 0 0 Autres produits d\u2019e<span class=\"_ _0\"></span>xploitation 0 0 Autres charges d\u2019e<span class=\"_ _0\"></span>xploitation (-) 0 0 TOTAL COMPTE<span class=\"_ _0\"></span> DE R\u00c9SULTATS<span class=\"_ _0\"></span> 3 398 3 955 31.2. <span class=\"_ _69\"> </span>RELATIONS AVEC LES ACTIONNAIRES  Le tableau suivant indi<span class=\"_ _0\"></span>que les actionnaires <span class=\"_ _0\"></span>d\u2019IBA au 31 d\u00e9cem<span class=\"_ _0\"></span>bre 2022<span class=\"ls9c\">: </span> Nombre d\u2019actions<span class=\"_ _0\"></span> % Sustainable Anch<span class=\"_ _0\"></span>orage SRL 6 204 668 20,49% IBA Investments SCR<span class=\"_ _0\"></span>L 51<span class=\"ls1\"> </span>973<span class=\"ls1\"> </span>0,17% IBA SA 1 110 781 3,67% IBA SA on behalf of ESP <span class=\"_ _0\"></span>holders 18<span class=\"ls1\"> </span>048<span class=\"ls1\"> </span>0,06% Management Anc<span class=\"_ _0\"></span>horage SRL (previously IB<span class=\"_ _0\"></span> Anchorage) 348<span class=\"ls1\"> 530<span class=\"_ _0\"></span> </span>1,15% UCL<span class=\"ls1\"> </span>426<span class=\"ls1\"> 885<span class=\"_ _0\"></span> </span>1,41% Sopartec SA<span class=\"_ _0\"></span> 180<span class=\"ls1\"> 000<span class=\"_ _0\"></span> </span>0,59% SRIW SA 715<span class=\"ls1\"> 491<span class=\"_ _0\"></span> </span>2,36% SFPI SA 58<span class=\"ls1\"> </span>200<span class=\"ls1\"> </span>0,19% Belfius Insuranc<span class=\"_ _0\"></span>e SA 1 189 196 3,93% FUP Institute of R<span class=\"_ _0\"></span>adioElements 1 423 271 4,70% Paladin Asset Mgm<span class=\"_ _0\"></span>t 768<span class=\"ls1\"> 765<span class=\"_ _0\"></span> </span>2,54% BlackRock, Inc.<span class=\"_ _0\"></span> 407<span class=\"ls1\"> 194<span class=\"_ _0\"></span> </span>1,34% BNP Paris 528<span class=\"ls1\"> 425<span class=\"_ _0\"></span> </span>1,75% Norges Bank Inv<span class=\"_ _0\"></span>estment Management<span class=\"_ _0\"></span> 1 133 108 3,74% Kempen Capital Ma<span class=\"_ _0\"></span>nagement NV 875<span class=\"ls1\"> 388<span class=\"_ _0\"></span> </span>2,89% Public 14<span class=\"ls1\"> </span>842<span class=\"_ _0\"></span><span class=\"ls1\"> 295 </span>49,01% TOTAL 30<span class=\"ls1\"> </span>282<span class=\"_ _0\"></span><span class=\"ls1\"> 218 </span>100,00% Les principales trans<span class=\"_ _0\"></span>actions r\u00e9alis\u00e9es avec <span class=\"_ _0\"></span>les actionnaires sont les su<span class=\"_ _0\"></span>ivantes :<span class=\"_ _0\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIF Cr\u00e9ances  Cr\u00e9ances \u00e0 long t<span class=\"_ _0\"></span>erme 5 807 5 769 Stocks et comm<span class=\"_ _0\"></span>andes en cours d\u2019ex\u00e9cutio<span class=\"_ _0\"></span>n 27<span class=\"ls1\"> </span>105<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales et autres cr\u00e9a<span class=\"_ _0\"></span>nces 0 0 R\u00e9duction de vale<span class=\"_ _0\"></span>ur sur cr\u00e9ances<span class=\"_ _0\"></span> 5 834 5 874 PASSIF Dettes  Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 18<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Fournisseurs et det<span class=\"_ _0\"></span>tes diverses 106<span class=\"ls1\"> </span>0 TOTAL DETTE<span class=\"_ _0\"></span>S 18<span class=\"ls1\"> </span>777<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>COMPTE DE RESU<span class=\"_ _0\"></span>LTATS Ventes  0 0 Co\u00fbts (-) -216 0 Produits financiers<span class=\"_ _0\"></span> 27<span class=\"ls1\"> </span>105<span class=\"ls1\"> </span>Charges financi\u00e8r<span class=\"_ _0\"></span>es (-) -1 <span class=\"ls98\">075</span> -268 Autres produits d\u2019e<span class=\"_ _0\"></span>xploitation 0 0 Autres charges d\u2019e<span class=\"_ _0\"></span>xploitation (-) 0 0 TOTAL COMPTE<span class=\"_ _0\"></span> DE R\u00c9SULTATS<span class=\"_ _0\"></span> -1 <span class=\"ls98\">264</span> -163 Les cr\u00e9ances <span class=\"_ _3\"></span>\u00e0 concernent le <span class=\"_ _3\"></span>pr\u00eat \u00e9mis <span class=\"_ _3\"></span>par IBA Investments <span class=\"_ _75\"> </span>S.C.R.L <span class=\"_ _75\"> </span>\u00e0 <span class=\"_ _92\"> </span>M<span class=\"_ _0\"></span>anagement Anchorage <span class=\"_ _5b\"> </span>pour <span class=\"_ _50\"> </span>l'achat <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>actions <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>la Soci\u00e9t\u00e9, <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>pr<span class=\"_ _0\"></span>\u00eat <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _26\"> </span>\u00e9mi<span class=\"_ _0\"></span>s <span class=\"_ _26\"> </span>aux <span class=\"_ _26\"> </span>conditio<span class=\"_ _0\"></span>ns <span class=\"_ _26\"> </span>du march\u00e9 et contre un <span class=\"_ _0\"></span>gage sur actions.<span class=\"_ _0\"></span>  La <span class=\"_\"> </span>soci\u00e9t\u00e9 <span class=\"_ _6d\"> </span>n\u2019a <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>onnaissance <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019au<span class=\"_ _3\"></span>cune <span class=\"_ _6d\"> </span>autre<span class=\"_ _0\"></span> relation, <span class=\"_ _11\"> </span>ni <span class=\"_ _11\"> </span>d\u2019<span class=\"_ _0\"></span>accord, <span class=\"_ _11\"> </span>ni <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>transact<span class=\"_ _0\"></span>ion particuli\u00e8re entre les actionnaires en vigueur au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span>.31.3. <span class=\"_ _69\"> </span>DIRECTEURS ET DIRECTION La r\u00e9mun\u00e9ration des<span class=\"_ _0\"></span> principaux dirigeants est la suiva<span class=\"_ _0\"></span>nte R\u00e9mun\u00e9ration d<span class=\"_ _0\"></span>es principaux dirigeants du gr<span class=\"_ _0\"></span>oupe 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Avantages du pers<span class=\"_ _0\"></span>onnel \u00e0 court terme<span class=\"_ _0\"></span> 1 983 2 071 Pension post\u00e9rieur<span class=\"_ _0\"></span>e \u00e0 l'emploi 64<span class=\"ls1\"> </span>44<span class=\"ls1\"> </span>Paiements fond\u00e9s s<span class=\"_ _0\"></span>ur des actions<span class=\"_ _0\"></span> 242<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>Total r\u00e9mun\u00e9rati<span class=\"_ _0\"></span>on 2 289 2 156 Les mont<span class=\"_ _0\"></span>ants indiqu\u00e9s <span class=\"_ _0\"></span>dans le ta<span class=\"_ _0\"></span>bleau sont <span class=\"_ _0\"></span>les montants <span class=\"_ _27\"></span>comptab<span class=\"_ _0\"></span>ilis\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _27\"></span>tan<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>que <span class=\"_ _27\"></span>d\u00e9<span class=\"_ _0\"></span>penses au <span class=\"_ _1\"></span>cours <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>p\u00e9riode <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>r\u00e9f\u00e9rence <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ce <span class=\"_ _1\"></span>q<span class=\"_ _0\"></span>ui concerne le personn<span class=\"_ _0\"></span>el de direction cl\u00e9.<span class=\"_ _0\"></span> Le <span class=\"_ _4\"> </span><span class=\"ls1\">rapp<span class=\"_ _0\"></span>ort <span class=\"_ _4\"> </span>sur <span class=\"_ _51\"> </span>la <span class=\"_ _4\"> </span>r\u00e9mun<span class=\"_ _0\"></span>\u00e9ration <span class=\"_ _4\"> </span>comp<span class=\"_ _0\"></span>let <span class=\"_ _4\"> </span>se </span>trouve \u00e0 la page 7<span class=\"_ _0\"></span>1.32.<span class=\"_ _4e\"> </span><span class=\"fs36 ls1\">R\u00e9mun\u00e9ration pour servi<span class=\"_ _3\"></span>ces rendus par l<span class=\"_ _3\"></span>es</span>co<span class=\"ls1\">mmissaire<span class=\"_ _3\"></span>s aux comptes</span>R\u00e9viseurs <span class=\"_ _50\"> </span>d\u2019<span class=\"_ _0\"></span>E<span class=\"_ _3\"></span>ntreprises <span class=\"_ _50\"> </span>, <span class=\"_ _5b\"> </span>auditeur <span class=\"_ _5b\"> </span>des <span class=\"_ _50\"> </span>comptes statutaires <span class=\"_ _5b\"> </span>d\u2019IBA <span class=\"_ _5b\"> </span>SA <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>auditeurs <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>comptes consolid\u00e9s <span class=\"_ _51\"> </span>d\u2019<span class=\"_ _0\"></span>IBA, <span class=\"_ _51\"> </span>a <span class=\"_ _49\"> </span>rendu <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>services <span class=\"_ _51\"> </span>suivants pendant l\u2019ann\u00e9e :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 R\u00e9mun\u00e9ration p<span class=\"_ _0\"></span>our audits statutaires et audit d<span class=\"_ _0\"></span>es comptes consolid\u00e9s<span class=\"_ _0\"></span> 356<span class=\"ls1\"> </span>407<span class=\"ls1\"> </span>Autres travaux et <span class=\"_ _0\"></span>rapports d\u2019audit 36<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span> TOTAL 392<span class=\"ls1\"> </span>420<span class=\"ls1\"> </span>33.<span class=\"_ _4e\"> </span><span class=\"fs36 ls1\">\u00c9v\u00e9nements post\u00e9rieu<span class=\"_ _3\"></span>rs \u00e0 la cl\u00f4ture <span class=\"_ _3\"></span>des</span>comptesIl n\u2019y a pas d\u2019\u00e9v\u00e8nements post\u00e9rieurs \u00e0 la cl\u00f4ture \u00e0 pr\u00e9senter dan<span class=\"_ _3\"></span>s ce rapport annuel.<span class=\"_ _0\"></span> 34.<span class=\"_ _4e\"> </span><span class=\"fs36 ls1\">R\u00e9sultat par action</span>34.1. <span class=\"_ _69\"> </span>R\u00c9SULTAT DE BASE Le <span class=\"_\"> </span>r\u00e9sultat <span class=\"_ _48\"> </span>net <span class=\"_\"> </span>de <span class=\"_\"> </span>base <span class=\"_\"> </span>par<span class=\"_ _3\"></span> <span class=\"_\"> </span>action <span class=\"_\"> </span>est <span class=\"_ _48\"> </span>calcul\u00e9 <span class=\"_\"> </span>en divisant le r\u00e9sultat net att<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ibuable aux actionnaires de la <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>nombre <span class=\"_ _26\"> </span>moyen <span class=\"_ _47\"> </span>pond\u00e9r\u00e9 <span class=\"_ _47\"> </span>d\u2019actions ordinaires <span class=\"_\"> </span>en <span class=\"_ _48\"> </span>circulation <span class=\"_\"> </span>a<span class=\"_ _3\"></span>u <span class=\"_ _48\"> </span>cours <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>l\u2019execice. <span class=\"_\"> </span>Le nombre <span class=\"_ _2\"></span>moyen <span class=\"_ _2\"></span>pond\u00e9r\u00e9 <span class=\"_ _2\"></span>d\u2019actions <span class=\"_ _2\"></span>ordinaires <span class=\"_ _2\"></span>exclut<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>les actions <span class=\"_ _1\"></span>acquises <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>Soci\u00e9t\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>enues <span class=\"_ _1\"></span>comme actions propres. R\u00e9sultat net de base<span class=\"_ _0\"></span> par action 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 R\u00e9sultat attribuabl<span class=\"_ _0\"></span>e aux propri\u00e9taires de la S<span class=\"_ _0\"></span>oci\u00e9t\u00e9 m\u00e8re (EUR 000)<span class=\"_ _0\"></span> 3 879 6 057 Nombre moyen pon<span class=\"_ _0\"></span>d\u00e9r\u00e9 des actions ordinaires<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>421<span class=\"ls1\"> 9<span class=\"_ _0\"></span>54 </span>29<span class=\"ls1\"> </span>143<span class=\"ls1\"> 3<span class=\"_ _0\"></span>54 </span>R\u00e9sultat net par <span class=\"_ _0\"></span>action des activit\u00e9s (EUR p<span class=\"_ _0\"></span>ar action) 0,1318 0,2078 34.2. <span class=\"_ _69\"> </span>R\u00c9SULTAT DILU\u00c9 Le <span class=\"ls1\">r\u00e9sultat net dilu\u00e9 par action est c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>lcul\u00e9 en ajustant </span>le <span class=\"_\"> </span>nombre <span class=\"_\"> </span>moyen <span class=\"_\"> </span>pond\u00e9r\u00e9 <span class=\"_\"> </span>d\u2019actions <span class=\"_\"> </span>ordinaires <span class=\"_\"> </span>en<span class=\"_ _2\"></span> circulation <span class=\"_ _5b\"> </span>pour <span class=\"_ _58\"> </span>tenir <span class=\"_ _5b\"> </span>compte <span class=\"_ _58\"> </span>des <span class=\"_ _5b\"> </span>effets <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>la conversion <span class=\"_ _15\"> </span>de <span class=\"_ _11\"> </span>toutes <span class=\"_ _15\"> </span>les <span class=\"_ _15\"> </span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ions <span class=\"_ _15\"> </span>ordinaires potentielles dilutives. En<span class=\"ls1\"> 2021 et 2020, la Soci\u00e9t\u00e9 ne poss\u00e9dait plus qu\u2019un<span class=\"lsca\">e </span></span>seule <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>at<span class=\"_ _3\"></span>\u00e9gorie <span class=\"_ _48\"> </span>d\u2019actions <span class=\"_ _48\"> </span>ordinaires <span class=\"_ _47\"> </span>potenti<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>llement dilutives : les options sur actio<span class=\"_ _3\"></span>ns. Le calcul est r\u00e9alis\u00e9 pour <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>options <span class=\"_\"> </span>sur <span class=\"_\"> </span>a<span class=\"_ _3\"></span>ctions <span class=\"_\"> </span>afin <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>d\u00e9terminer <span class=\"_ _48\"> </span>le nombre <span class=\"_ _0\"></span>d\u2019actions <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>pourraient <span class=\"_ _0\"></span>avoir <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>acquises <span class=\"_ _0\"></span>\u00e0 la ju<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>te v<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>leur <span class=\"_ _0\"></span>(d\u00e9termin\u00e9e comme le <span class=\"_ _0\"></span>prix moyen <span class=\"_ _0\"></span>des actions de <span class=\"_ _2\"></span>la Soci\u00e9t\u00e9) sur<span class=\"_ _3\"></span> base<span class=\"_ _3\"></span> de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>valeur mon\u00e9taire<span class=\"_ _2\"></span> des <span class=\"_ _26\"> </span>droits <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>souscription <span class=\"_ _26\"> </span>attach\u00e9s <span class=\"_ _26\"> </span>aux <span class=\"_ _26\"> </span>options <span class=\"_ _47\"> </span>sur actions <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>circulation. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>nombre <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>actions <span class=\"_ _4\"> </span>ainsi calcul\u00e9 est compar\u00e9 a<span class=\"_ _3\"></span>u nombre d\u2019actions q<span class=\"_ _3\"></span>ui auraient \u00e9t\u00e9 <span class=\"_ _5b\"> </span>\u00e9mises <span class=\"_ _5b\"> </span>dans <span class=\"_ _50\"> </span>l\u2019hypoth\u00e8se <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>l\u2019exercice <span class=\"_ _5b\"> </span>des options. R\u00c9SULTAT NET<span class=\"_ _0\"></span> DILU\u00c9 PAR ACTION 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Nombre moyen pon<span class=\"_ _0\"></span>d\u00e9r\u00e9 des actions ordinaires<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>421<span class=\"ls1\"> 9<span class=\"_ _0\"></span>54 </span>29<span class=\"ls1\"> </span>143<span class=\"ls1\"> 3<span class=\"_ _0\"></span>54 </span>Nombre moyen pon<span class=\"_ _0\"></span>d\u00e9r\u00e9 des options su<span class=\"_ _0\"></span>r actions 1 118 791 1 109 277 Prix moyen de l\u2019actio<span class=\"_ _0\"></span>n sur la p\u00e9riode 16,4 16,1 Effet de dilution li\u00e9 a<span class=\"_ _0\"></span>ux options sur actions<span class=\"_ _0\"></span> 733<span class=\"ls1\"> 420<span class=\"_ _0\"></span> </span>1 032 041 Nombre moyen pon<span class=\"_ _0\"></span>d\u00e9r\u00e9 d\u2019actions ordinaires p<span class=\"_ _0\"></span>our le calcul du r\u00e9sultat net<span class=\"_ _0\"></span> dilu\u00e9 par 30<span class=\"ls1\"> </span>155<span class=\"ls1\"> 3<span class=\"_ _0\"></span>74 </span>30<span class=\"ls1\"> </span>175<span class=\"ls1\"> 3<span class=\"_ _0\"></span>95 </span>action R\u00e9sultat attribuabl<span class=\"_ _0\"></span>e aux propri\u00e9taires de la S<span class=\"_ _0\"></span>oci\u00e9t\u00e9 m\u00e8re (EUR 000)<span class=\"_ _0\"></span> 3 879 6 057 R\u00e9sultat net dilu\u00e9 p<span class=\"_ _0\"></span>ar action des activit\u00e9s <span class=\"_ _0\"></span>(EUR par action)<span class=\"_ _0\"></span> 0,1286 0,2007 Conform\u00e9ment<span class=\"_ _3\"></span> \u00e0 IAS33, qui stipul<span class=\"_ _2\"></span>e que le b\u00e9n\u00e9fice dilu\u00e9 par a<span class=\"_ _3\"></span>ction ne tient pa<span class=\"_ _3\"></span>s compte des<span class=\"_ _3\"></span> hypoth\u00e8ses de conversion, d\u2019exercice ou d\u2019au<span class=\"_ _3\"></span>tres \u00e9mission<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>\u2019actions ordinaire<span class=\"_ _3\"></span>s potentielles su<span class=\"_ _2\"></span>sceptibles d\u2019avoir un ef<span class=\"_ _3\"></span>fet antidilutif sur<span class=\"_ _3\"></span> le b\u00e9n\u00e9fice <span class=\"_ _0\"></span><span class=\"lsb1\">par </span>action (actions<span class=\"_ _3\"></span> dont la convers<span class=\"_ _3\"></span>ion implique une di<span class=\"_ _3\"></span>minution de la<span class=\"_ _3\"></span> perte par ac<span class=\"_ _3\"></span>tion). 35.<span class=\"_ _4e\"> </span><span class=\"fs36 ls1\">Glossaire des mesures al<span class=\"_ _3\"></span>ternatives de</span>performance <span class=\"lsdf\">(M<span class=\"_ _3\"></span><span class=\"lsbe\">AP<span class=\"ls1\">)</span></span></span>Marge brute D\u00e9finition: <span class=\"_ _2\"></span><span class=\"ff36\">La <span class=\"_ _2\"></span>marge <span class=\"_ _2\"></span>brute <span class=\"_ _2\"></span>correspond <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>diff\u00e9rence </span>entre le <span class=\"_ _2\"></span> montant t<span class=\"_ _3\"></span>otal comptabilis\u00e9 d<span class=\"_ _3\"></span>ans <span class=\"lsc9\">les</span> <span class=\"_ _2\"></span>postes  <span class=\"_ _2\"></span><span class=\"lsca\">\u00ab </span>Ventes \u00bb et les \u00ab Pre<span class=\"_ _3\"></span>stations de Services \u00bb d\u00e9du<span class=\"_ _3\"></span>ction faite des co\u00fbts <span class=\"_ _3\"></span>li\u00e9s \u00e0 la <span class=\"_ _3\"></span>construction et \u00e0 <span class=\"_ _2\"></span>la production de<span class=\"ls67\">s <span class=\"_ _0\"></span><span class=\"ls1\">\u00e9quipements <span class=\"_ _1\"></span>associ\u00e9s <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>li\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fourniture <span class=\"_ _1\"></span>des </span></span>services d\u2019exploitation et de maintenance. Raison:<span class=\"ff36\"> <span class=\"_\"> </span>L<span class=\"_ _3\"></span>a <span class=\"_ _48\"> </span>marge <span class=\"_ _48\"> </span>brute <span class=\"_\"> </span>indi<span class=\"_ _3\"></span>que <span class=\"_\"> </span>l<span class=\"ls22\">es</span> <span class=\"_ _47\"> </span>performances </span>d\u2019IBA <span class=\"_ _26\"> </span>en <span class=\"_ _47\"> </span>montrant <span class=\"_ _26\"> </span>comment <span class=\"_ _26\"> </span>elle <span class=\"_ _26\"> </span>est <span class=\"_ _47\"> </span>en <span class=\"_ _26\"> </span>mesure<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>de g\u00e9n\u00e9rer des r<span class=\"_ _3\"></span>evenus \u00e0 <span class=\"_ _3\"></span>partir des <span class=\"_ _3\"></span>d\u00e9penses engag\u00e9es<span class=\"_ _3\"></span> pour<span class=\"ls1\"> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>onstruction, <span class=\"_ _1\"></span>l\u2019exploitation <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>maintenance </span>de <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>dosim\u00e9trie, <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>protonth\u00e9rapie <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>des <span class=\"_ _27\"> </span>au<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>es acc\u00e9l\u00e9rateurs. L\u2019EBIT D\u00e9finition:<span class=\"ff36\"> <span class=\"_ _50\"> </span>Le <span class=\"_ _50\"> </span>r\u00e9sultat <span class=\"_ _50\"> </span>a<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>ant <span class=\"_ _50\"> </span>int\u00e9r\u00eats <span class=\"_ _50\"> </span>et <span class=\"_ _50\"> </span>imp\u00f4ts </span>(\u00ab<span class=\"ls1\"> EBIT \u00bb) <span class=\"_ _1\"></span>indique <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>performance <span class=\"_ _0\"></span>du <span class=\"_ _1\"></span>Groupe <span class=\"_ _0\"></span>(ou <span class=\"_ _1\"></span>du </span>secteur) avant <span class=\"_ _3\"></span>produits financiers/charges financi\u00e8res et <span class=\"_ _1\"></span>imp\u00f4ts, <span class=\"_ _27\"></span>qui <span class=\"_ _1\"></span>repr\u00e9sente <span class=\"_ _1\"></span>l\u2019ensemble <span class=\"_ _27\"></span>des <span class=\"_ _1\"></span>prod<span class=\"_ _0\"></span>uits<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>et charges  engag\u00e9s au cours de la p\u00e9riode. Raison: <span class=\"_ _2\"></span><span class=\"ff36\">L\u2019<span class=\"_ _0\"></span>EBI<span class=\"_ _3\"></span>T <span class=\"_ _2\"></span>est u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>indicateur <span class=\"_ _2\"></span>de perf<span class=\"_ _3\"></span>ormance <span class=\"_ _2\"></span>utile </span>car <span class=\"_ _1\"></span>il <span class=\"_ _0\"></span>montre <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>performance <span class=\"_ _0\"></span>op\u00e9rationnelle <span class=\"_ _1\"></span>d\u2019IBA <span class=\"_ _0\"></span>en \u00e9liminant <span class=\"_ _0\"></span>l\u2019impact <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>transactions <span class=\"_ _0\"></span>financi\u00e8res et <span class=\"_ _0\"></span>des taxes. REBIT D\u00e9finition: <span class=\"_ _6d\"> </span><span class=\"ff36\">Le <span class=\"_ _6d\"> </span>r\u00e9sultat <span class=\"_ _6d\"> </span>r\u00e9current <span class=\"_ _5\"> </span>av<span class=\"_ _0\"></span>ant <span class=\"_ _5\"> </span>int\u00e9r\u00eats <span class=\"_ _6d\"> </span>et </span>imp\u00f4ts <span class=\"_ _2\"></span>(\u00ab REBIT <span class=\"ls22\">\u00bb)</span> <span class=\"_ _2\"></span>pr\u00e9sente <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _0\"></span>sultat <span class=\"_ _2c\"></span>du <span class=\"_ _3\"></span>Groupe <span class=\"_ _2\"></span>(ou du <span class=\"_ _26\"> </span>secteur) <span class=\"_ _26\"> </span>avant <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>produits/charges <span class=\"_ _26\"> </span>financiers <span class=\"_ _26\"> </span>et les <span class=\"_ _48\"> </span>imp\u00f4ts <span class=\"_\"> </span>e<span class=\"_ _2\"></span>t <span class=\"_\"> </span>avant <span class=\"_ _47\"> </span>les <span class=\"_\"> </span>au<span class=\"_ _3\"></span>tres <span class=\"_\"> </span>produ<span class=\"_ _3\"></span>its <span class=\"_\"> </span>et<span class=\"_ _2\"></span> <span class=\"_\"> </span>charges op\u00e9rationnels. <span class=\"_ _4e\"> </span><span class=\"ls22\">Le</span> <span class=\"_ _4e\"> </span>REBIT <span class=\"_ _4\"> </span>est <span class=\"_ _6d\"> </span>un <span class=\"_ _4e\"> </span>ind<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>cateur <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>la rentabilit\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _27\"></span>ordinaires <span class=\"_ _1\"></span>du <span class=\"_ _27\"></span>Groupe, <span class=\"_ _1\"></span>ajust\u00e9 aux<span class=\"ls1\"> <span class=\"_ _1\"></span>\u00e9l\u00e9ments <span class=\"_ _27\"></span>consid\u00e9r\u00e9s <span class=\"_ _1\"></span>par <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>ction <span class=\"_ _1\"></span>comme <span class=\"_ _27\"></span>ne </span>faisant pas partie de la performance sous-jacente. Raison:<span class=\"ff36\"> <span class=\"_ _0\"></span>La Direction <span class=\"_ _0\"></span>consid\u00e8re <span class=\"lsc9\">le <span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>REBIT comme un </span>indicateur <span class=\"_ _26\"> </span>de <span class=\"_ _27\"> </span>p<span class=\"_ _0\"></span>erformance<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>am\u00e9lior\u00e9 <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>Groupe permettant <span class=\"_ _1\"></span>une <span class=\"_ _0\"></span>comparaison <span class=\"_ _0\"></span>d\u2019une<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ann\u00e9e <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>l\u2019autre de <span class=\"_ _2\"></span>la rent<span class=\"_ _3\"></span>abilit\u00e9, <span class=\"_ _2\"></span>ap<span class=\"_ _0\"></span>r\u00e8<span class=\"_ _3\"></span>s <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mpensation <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>transactions n<span class=\"ls22\">e </span>faisant pas partie de la performance sous-jacente. Dette financi\u00e8re <span class=\"_ _2\"></span>nette D\u00e9finition: <span class=\"_ _49\"> </span><span class=\"ff36\">L<span class=\"_ _0\"></span>a <span class=\"_ _51\"> </span>dette <span class=\"_ _50\"> </span>financi\u00e8re <span class=\"_ _49\"> </span>nette <span class=\"_ _49\"> </span>mesure <span class=\"_ _50\"> </span>la </span>situation globale de la dette d\u2019IBA. Raison:<span class=\"ff36\"> <span class=\"_ _7\"> </span>La <span class=\"_ _7\"> </span>dette <span class=\"_ _7\"> </span>financi\u00e8re <span class=\"_ _7\"> </span><span class=\"ls22\">net<span class=\"ls5f\">te</span></span> <span class=\"_ _7\"> </span>fournit <span class=\"_ _7\"> </span>une </span>indication <span class=\"_ _50\"> </span>de <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>solidit\u00e9 <span class=\"_ _50\"> </span>globale <span class=\"_ _50\"> </span>de <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>situation financi\u00e8re <span class=\"_ _49\"> </span>du <span class=\"_ _49\"> </span>Groupe <span class=\"_ _49\"> </span>et <span class=\"_ _51\"> </span>mesure <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>position <span class=\"_ _49\"> </span>de tr\u00e9sorerie d\u2019IBA.(EUR 000) 2021 2022 EBIT = R\u00e9sultat s<span class=\"_ _0\"></span>ectoriel (Note 4) 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>4 962 Autres charges d\u2019e<span class=\"_ _0\"></span>xploitation (+) 1 038 6 088 Autres produits d\u2019e<span class=\"_ _0\"></span>xploitation (-) 0 0 REBIT 14<span class=\"ls1\"> </span>510<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>050<span class=\"ls1\"> </span>Amortissements et <span class=\"_ _0\"></span>r\u00e9ductions de valeur sur im<span class=\"_ _0\"></span>mobilisations incorporelles et<span class=\"_ _0\"></span> corporelles (+)<span class=\"_ _0\"></span> 9 893 10<span class=\"ls1\"> </span>711<span class=\"ls1\"> </span>R\u00e9ductions de vale<span class=\"_ _0\"></span>ur sur cr\u00e9ances et stocks (+/<span class=\"_ _0\"></span>-) 179<span class=\"ls1\"> </span>-190REBITDA 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>(EUR 000) 2021 2022 Dettes financi\u00e8res <span class=\"_ _0\"></span>et dettes de location <span class=\"_ _0\"></span>\u00e0 long terme (+) 53<span class=\"ls1\"> </span>880<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>458<span class=\"ls1\"> </span>Dettes financi\u00e8res <span class=\"_ _0\"></span>et dettes de location <span class=\"_ _0\"></span>\u00e0 court terme (+) 15<span class=\"ls1\"> </span>096<span class=\"ls1\"> </span>9 409 Tr\u00e9sorerie et \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie (<span class=\"_ _0\"></span>-) -199 270-158 366Dette financi\u00e8re <span class=\"_ _0\"></span>nette -130 294-117 499",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00"
   }
  },
  "s9_notes__6__8": {
   "value": "1.1.  ENTIT\u00c9 PR\u00c9SENTANT LES \u00c9TATS FINANCIERS CONSOLID\u00c9S Ion  Beam  Applications  SA  (la  \u00ab  Soci\u00e9t\u00e9  \u00bb  ou  la  \u00ab Soci\u00e9t\u00e9  M\u00e8re  \u00bb),  fond\u00e9e  en  1986,  et  ses  filiales (ensemble,  le  \u00ab  Groupe  \u00bb  ou  \u00ab  IBA  \u00bb)  s\u2019engagent pour  le progr\u00e8s  technologique  dans le  domaine du diagnostic et du traitement du cancer et fournissent des  solutions  efficaces,  fiables  et  d\u2019une  pr\u00e9cision in\u00e9gal\u00e9e.  IBA  propose  \u00e9galement  des  solutions innovantes pour l\u2019hygi\u00e8ne et la s\u00e9curit\u00e9 au quotidien.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__7": {
   "value": "Ion  Beam  Applications  SA",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__10": {
   "value": "La  Soci\u00e9t\u00e9  est  une  soci\u00e9t\u00e9  anonyme  constitu\u00e9e  et domicili\u00e9e en Belgique.",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__9": {
   "value": "La  Soci\u00e9t\u00e9  est  une  soci\u00e9t\u00e9  anonyme",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__13": {
   "value": "L\u2019adresse de son si\u00e8ge social est  Chemin  du  Cyclotron,  3  ;  B-1348  Louvain-la-Neuve,  Belgique.",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__12": {
   "value": "L\u2019adresse de son si\u00e8ge social est  Chemin  du  Cyclotron,  3  ;  B-1348  Louvain-la-Neuve,  Belgique.",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__11": {
   "value": "L\u2019adresse de son si\u00e8ge social est  Chemin  du  Cyclotron,  3  ;  B-1348  Louvain-la-Neuve,  Belgique.",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__15": {
   "value": "Ion  Beam  Applications  SA  est  la soci\u00e9t\u00e9 m\u00e8re du groupe et la soci\u00e9t\u00e9 m\u00e8re ultime.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__14": {
   "value": "Ion  Beam  Applications  SA  est  la soci\u00e9t\u00e9 m\u00e8re du groupe et la soci\u00e9t\u00e9 m\u00e8re ultime.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__16": {
   "value": "Ces <span class=\"_ _47\"> </span>\u00e9tats <span class=\"_ _47\"> </span>financiers <span class=\"_ _47\"> </span>consolid<span class=\"_ _3\"></span>\u00e9s <span class=\"_ _47\"> </span>on<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _47\"> </span>approuv\u00e9<span class=\"ls67\">s </span>pour <span class=\"_ _1\"></span>publication <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Conseil <span class=\"_ _0\"></span>d\u2019administration <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span><span class=\"ls22\">3 </span>avril 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__19": {
   "value": "1.2. <span class=\"_ _8d\"> </span>BASE DE PR\u00c9PARATION Les<span class=\"ls1\"> \u00e9tats financiers consolid\u00e9s sont : </span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _0\"></span>conform\u00e9ment au<span class=\"_ _0\"></span>x normes <span class=\"_ _0\"></span> IFRS</span>(\u00ab<span class=\"ls1\"> International <span class=\"_ _8e\"> </span>Financial <span class=\"_ _8e\"> </span>Reporti<span class=\"_ _0\"></span>ng</span>Standards \u00bb) <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>elles <span class=\"_ _2c\"></span>qu<span class=\"_ _0\"></span>\u2019adopt\u00e9es <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>l' <span class=\"_ _3\"></span>Union(UE). <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Toutes <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>norm<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>interpr\u00e9tationspubli\u00e9es <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>\u2019Internatio<span class=\"_ _0\"></span>nal <span class=\"_ _53\"> </span>Accou<span class=\"_ _0\"></span>ntingStandards <span class=\"_ _0\"></span>Board <span class=\"_ _0\"></span>(IASB",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__18": {
   "value": "1.2. <span class=\"_ _8d\"> </span>BASE DE PR\u00c9PARATION Les<span class=\"ls1\"> \u00e9tats financiers consolid\u00e9s sont : </span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _0\"></span>conform\u00e9ment au<span class=\"_ _0\"></span>x normes <span class=\"_ _0\"></span> IFRS</span>(\u00ab<span class=\"ls1\"> International <span class=\"_ _8e\"> </span>Financial <span class=\"_ _8e\"> </span>Reporti<span class=\"_ _0\"></span>ng</span>Standards \u00bb) <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>elles <span class=\"_ _2c\"></span>qu<span class=\"_ _0\"></span>\u2019adopt\u00e9es <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>l' <span class=\"_ _3\"></span>Union(UE). <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Toutes <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>norm<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>interpr\u00e9tationspubli\u00e9es <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>\u2019Internatio<span class=\"_ _0\"></span>nal <span class=\"_ _53\"> </span>Accou<span class=\"_ _0\"></span>ntingStandards <span class=\"_ _0\"></span>Board <span class=\"_ _0\"></span>(IASB) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>vigueur <span class=\"_ _0\"></span>\u00e0 la <span class=\"_ _0\"></span>finde <span class=\"_\"> </span>l\u2019exercice <span class=\"_\"> </span>2022 <span class=\"_\"> </span><span class=\"ls96\">ont</span> <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>adopt\u00e9es <span class=\"_\"> </span>parl\u2019UE. <span class=\"_ _54\"> </span>Par <span class=\"_ _54\"> </span>cons\u00e9que<span class=\"_ _0\"></span>nt, <span class=\"_ _5f\"> </span>les <span class=\"_ _71\"> </span>normescomptables <span class=\"_ _55\"> </span>appliqu\u00e9es <span class=\"_ _55\"> </span>par <span class=\"_\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _48\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>econforme<span class=\"ls96\">nt</span> <span class=\"_ _47\"> </span>\u00e9galem<span class=\"_ _0\"></span>ent <span class=\"_ _26\"> </span>a<span class=\"_ _0\"></span>ux <span class=\"_ _47\"> </span>IFRS <span class=\"_ _47\"> </span>publi\u00e9espar l\u2019IASB.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>base <span class=\"_ _27\"></span>d<span class=\"ls96\">es</span> <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _1\"></span>l\u2019histor<span class=\"_ _0\"></span>iques<span class=\"ls9c\">,</span></span>sauf <span class=\"_ _66\"> </span>indication <span class=\"_ _66\"> </span>c<span class=\"_ _0\"></span>ontraire <span class=\"_ _66\"> </span>(Instrum<span class=\"_ _0\"></span>entsfinanciers <span class=\"_ _52\"> </span>tels <span class=\"_ _52\"> </span>que <span class=\"_ _52\"> </span>les <span class=\"_ _52\"> </span>d\u00e9riv<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _58\"> </span>et <span class=\"_ _52\"> </span>les<span class=\"_ _0\"></span> placements <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>actions <span class=\"_ _27\"></span>qui <span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>\u00e9valu\u00e9s \u00e0 la juste valeur<span class=\"ls9b\">).<span class=\"_ _0\"></span></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9par\u00e9s <span class=\"_ _26\"> </span>sur <span class=\"_ _26\"></span>la <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>droits <span class=\"_ _27\"></span>constat\u00e9s</span>(\u00ab<span class=\"ls1\"> accrual <span class=\"_ _27\"></span>bas<span class=\"_ _0\"></span>is \u00bb) <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>l\u2019hypoth\u00e8se <span class=\"_ _26\"> </span>de</span>la <span class=\"_ _48\"> </span>continuit\u00e9<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _55\"> </span>Soci\u00e9t\u00e9, <span class=\"_ _48\"> </span>cel<span class=\"_ _0\"></span>le-ci <span class=\"_ _48\"> </span>ayantl\u2019intention <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>poursuivre <span class=\"_ _1\"></span>se<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>activit\u00e9s <span class=\"_ _1\"></span>dansun avenir pr\u00e9visible.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Pr\u00e9sent<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _4e\"> </span>en <span class=\"_ _4\"> </span>Euro, <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>est <span class=\"_ _4e\"> </span>la <span class=\"_ _4\"> </span>monna<span class=\"_ _0\"></span>ie</span>fonctionnelle  <span class=\"_ _0\"></span>de la soci\u00e9t\u00e9.\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Arrond<span class=\"_ _0\"></span>i au <span class=\"_ _0\"></span>plus <span class=\"_ _0\"></span>proche <span class=\"_ _1\"></span>milliers <span class=\"_ _0\"></span>s<span class=\"ls96\">auf <span class=\"_ _0\"></span></span>en <span class=\"_ _0\"></span>cas</span>d\u2019<span class=\"ls1\">indication contraire<span class=\"_ _0\"></span>.</span>La <span class=\"_ _48\"> </span>pr\u00e9paration <span class=\"_\"> </span>des <span class=\"_ _47\"> </span>\u00e9<span class=\"_ _0\"></span>ta<span class=\"_ _3\"></span>ts <span class=\"_\"> </span>fi<span class=\"_ _3\"></span>nanciers <span class=\"_ _48\"> </span>conform\u00e9ment aux <span class=\"_\"> </span>nor<span class=\"_ _3\"></span>mes <span class=\"_\"> </span>IFRS <span class=\"_ _47\"> </span><span class=\"lsc9\">im</span>pose<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>de <span class=\"_\"> </span>recourir <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>certaines<span class=\"_ _3\"></span> estimations <span class=\"_ _11\"> </span>comptables <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>itiques. <span class=\"_ _11\"> </span>Elle <span class=\"_ _66\"> </span>exige \u00e9galement <span class=\"_ _48\"> </span><span class=\"ls22\">de</span> <span class=\"_ _47\"> </span><span class=\"lsc9\">la <span class=\"_ _48\"> </span></span>Direction <span class=\"_ _48\"> </span>d\u2019exercer <span class=\"_ _47\"> </span>sa <span class=\"_ _48\"> </span>facult\u00e9 <span class=\"_ _47\"> </span>de jugement <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>l\u2019application <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>r\u00e8gles <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptables de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9. <span class=\"_ _47\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>domaines <span class=\"_ _26\"> </span>pr\u00e9se<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>degr\u00e9 plus <span class=\"_ _48\"> </span>\u00e9lev\u00e9 <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>j<span class=\"_ _3\"></span>ugement <span class=\"_ _48\"> </span>ou <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>compl<span class=\"_ _0\"></span>exit\u00e9, <span class=\"_ _48\"> </span>ou <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> domaines <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>hypoth\u00e8ses <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> importantes pour les \u00e9tats financiers consolid\u00e9s sont pr\u00e9sent\u00e9s \u00e0 la note 3.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__20-1": {
   "value": "La <span class=\"_ _48\"> </span>pr\u00e9paration <span class=\"_\"> </span>des <span class=\"_ _47\"> </span>\u00e9<span class=\"_ _0\"></span>ta<span class=\"_ _3\"></span>ts <span class=\"_\"> </span>fi<span class=\"_ _3\"></span>nanciers <span class=\"_ _48\"> </span>conform\u00e9ment aux <span class=\"_\"> </span>nor<span class=\"_ _3\"></span>mes <span class=\"_\"> </span>IFRS <span class=\"_ _47\"> </span><span class=\"lsc9\">im</span>pose<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>de <span class=\"_\"> </span>recourir <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>certaines<span class=\"_ _3\"></span> estimations <span class=\"_ _11\"> </span>comptables <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>itiques. <span class=\"_ _11\"> </span>Elle <span class=\"_ _66\"> </span>exige \u00e9galement <span class=\"_ _48\"> </span><span class=\"ls22\">de</span> <span class=\"_ _47\"> </span><span class=\"lsc9\">la <span class=\"_ _48\"> </span></span>Direction <span class=\"_ _48\"> </span>d\u2019exercer <span class=\"_ _47\"> </span>sa <span class=\"_ _48\"> </span>facult\u00e9 <span class=\"_ _47\"> </span>de jugement <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>l\u2019application <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>r\u00e8gles <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptables de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9. <span class=\"_ _47\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>domaines <span class=\"_ _26\"> </span>pr\u00e9se<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>degr\u00e9 plus <span class=\"_ _48\"> </span>\u00e9lev\u00e9 <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>j<span class=\"_ _3\"></span>ugement <span class=\"_ _48\"> </span>ou <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>compl<span class=\"_ _0\"></span>exit\u00e9, <span class=\"_ _48\"> </span>ou <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> domaines <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>hypoth\u00e8ses <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> importantes pour les \u00e9tats financiers consolid\u00e9s sont pr\u00e9sent\u00e9s \u00e0 la note 3.1.7. <span class=\"_ _8d\"> </span>PERTE DE VALEUR DES IMMOBILISATIONS CORPORELLES ET INCORPORELLES S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Quand la <span class=\"_ _0\"></span>direction estime<span class=\"_ _0\"></span> qu\u2019il y a<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> risque de<span class=\"_ _0\"></span> r\u00e9duction <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>val<span class=\"_ _0\"></span>eurs, <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>v<span class=\"_ _0\"></span>aleurs <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ecouvrables des <span class=\"_ _49\"> </span>acti<span class=\"_ _0\"></span>fs <span class=\"_ _49\"> </span>corporelles <span class=\"_ _50\"> </span>et <span class=\"_ _50\"> </span>incorp<span class=\"_ _0\"></span>orelles <span class=\"_ _49\"> </span>sont<span class=\"_ _0\"></span> d\u00e9termin\u00e9s sur la base<span class=\"_ _0\"></span> de la \u00ab valeur d\u2019utilit\u00e9 \u00bb<span class=\"_ _0\"></span>. Ces valeurs d\u2019utilit\u00e9 o<span class=\"_ _0\"></span>nt \u00e9t\u00e9 estim\u00e9s sur la b<span class=\"_ _0\"></span>ase des <span class=\"_ _47\"> </span>flux <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie <span class=\"_ _47\"> </span>d\u00e9c<span class=\"_ _0\"></span>oulant <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>derniers business <span class=\"_ _53\"> </span>plans <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>\u2019IBA, <span class=\"_ _5a\"> </span>tel <span class=\"_ _53\"> </span>qu\u2019ils <span class=\"_ _53\"> </span>ont <span class=\"_ _53\"> </span>\u00e9t\u00e9 approuv\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Cons<span class=\"_ _0\"></span>eil <span class=\"_ _0\"></span>d\u2019administration. <span class=\"_ _0\"></span>Ces<span class=\"_ _0\"></span> business <span class=\"_ _47\"> </span>plans <span class=\"_ _47\"> </span>int\u00e8<span class=\"_ _0\"></span>grent <span class=\"_ _47\"> </span>diverses <span class=\"_ _47\"> </span>hypoth\u00e8s<span class=\"_ _0\"></span>es prises <span class=\"_\"> </span>par <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>Direction <span class=\"_\"> </span>et <span class=\"_\"> </span>approuv\u00e9es <span class=\"_\"> </span>par <span class=\"_\"> </span>le Conseil d\u2019adm<span class=\"_ _0\"></span>inistration quant <span class=\"_ _0\"></span>\u00e0 l\u2019\u00e9volution <span class=\"_ _0\"></span>des activit\u00e9s, <span class=\"_ _47\"> </span>l\u2019\u00e9volution <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>marges <span class=\"_ _47\"> </span>d\u2019exploi<span class=\"_ _0\"></span>tation afin de supporter les <span class=\"_ _0\"></span>m\u00eames hypoth\u00e8ses.1.9. <span class=\"_ _8d\"> </span>RECONNAISSANCE DE REVENUSDO<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>AI<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span>IM<span class=\"_ _0\"></span>PO<span class=\"_ _0\"></span>RT<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>NT<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span><span class=\"lsd2\">DE</span><span class=\"fs3b\"> </span>J<span class=\"_ _0\"></span>UG<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>ENT<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Les <span class=\"_\"> </span>fournitures <span class=\"_\"> </span>d\u2019\u00e9<span class=\"_ _0\"></span>quipement <span class=\"_\"> </span>et <span class=\"_\"> </span>les <span class=\"_\"> </span>services<span class=\"_ _0\"></span> d\u2019installation <span class=\"_ _0\"></span>font toujours <span class=\"_ _0\"></span>l\u2019objet <span class=\"_ _0\"></span>d\u2019un contr<span class=\"_ _0\"></span>at et sont <span class=\"_ _11\"> </span>vendus <span class=\"_ _11\"> </span>comme <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>ensemble <span class=\"_ _11\"> </span>car<span class=\"_ _0\"></span> l\u2019\u00e9quipement <span class=\"_ _4e\"> </span>est <span class=\"_ _6d\"> </span>sp\u00e9c<span class=\"_ _0\"></span>ialis\u00e9e <span class=\"_ _6d\"> </span>par <span class=\"_ _4e\"> </span>nature <span class=\"_ _4e\"> </span>que seul <span class=\"_ _1\"></span>IBA <span class=\"_ _27\"></span>peut <span class=\"_ _27\"></span>fournir <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>services <span class=\"_ _27\"></span>d\u2019installation<span class=\"_ _0\"></span> aux <span class=\"_ _55\"> </span>clients. <span class=\"_\"> </span>En <span class=\"_ _55\"> </span>cons\u00e9q<span class=\"_ _0\"></span>uence, <span class=\"_ _55\"> </span>les <span class=\"_\"> </span>obligations d\u2019IBA <span class=\"_ _52\"> </span>concern<span class=\"_ _0\"></span>ent <span class=\"_ _58\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>trans<span class=\"_ _0\"></span>fert <span class=\"_ _58\"> </span>d\u2019u<span class=\"_ _0\"></span>ne <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>ortie combin\u00e9e <span class=\"_ _52\"> </span>int\u00e9grant <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _7\"> </span>la <span class=\"_ _58\"> </span>fois <span class=\"_ _52\"> </span>l\u2019\u00e9quipement<span class=\"_ _0\"></span> promis <span class=\"_ _74\"> </span>et <span class=\"_ _6e\"> </span>les <span class=\"_ _74\"> </span>services<span class=\"_ _0\"></span> <span class=\"_ _74\"> </span>d\u2019installation correspondants. <span class=\"_ _27\"></span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>d\u00e9termin<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>qu\u2019en raison <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nature <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>promess<span class=\"_ _0\"></span>es, <span class=\"_ _2c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>contrat<span class=\"_ _0\"></span> de <span class=\"_ _5b\"> </span>fournit<span class=\"_ _0\"></span>ure <span class=\"_ _5b\"> </span>d\u2019\u00e9quipeme<span class=\"_ _0\"></span>nt <span class=\"_ _5b\"> </span>et <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>services d\u2019installation <span class=\"_ _1\"></span>devait <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nsid\u00e9r\u00e9 <span class=\"_ _0\"></span>comme <span class=\"_ _1\"></span>une<span class=\"_ _0\"></span> seule obligation de perform<span class=\"_ _0\"></span>ance. En <span class=\"_ _53\"> </span>ce <span class=\"_ _53\"> </span>qui <span class=\"_ _4f\"> </span>concerne <span class=\"_ _53\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _53\"> </span>moment <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>la<span class=\"_ _0\"></span> comptabilisation <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>produits, <span class=\"_ _49\"> </span>le <span class=\"_ _49\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _49\"> </span>a estim\u00e9 <span class=\"_ _5b\"> </span>que <span class=\"_ _58\"> </span>ses <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>erformances <span class=\"_ _5b\"> </span>cr<span class=\"_ _0\"></span>\u00e9ai<span class=\"_ _3\"></span>ent <span class=\"_ _58\"> </span>ou am\u00e9lioraient <span class=\"_ _51\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>actif <span class=\"_ _51\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>client <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>ontr\u00f4le lorsque <span class=\"_ _1\"></span>celui-c<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>est<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>\u00e9\u00e9. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>plus<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> d\u00e9termin\u00e9 <span class=\"_ _4e\"> </span>que, <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>es <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ontrats <span class=\"_ _6d\"> </span>types, <span class=\"_ _4e\"> </span>sa<span class=\"_ _0\"></span> performance <span class=\"_\"> </span>ne <span class=\"_\"> </span>cr\u00e9<span class=\"_ _0\"></span>e <span class=\"_\"> </span>pas <span class=\"_\"> </span>un <span class=\"_\"> </span>actif <span class=\"_\"> </span>avec <span class=\"_\"> </span>une<span class=\"_ _0\"></span> utilisation <span class=\"_ _26\"> </span>alternative <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>conclu que, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>tout <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ment, <span class=\"_ _0\"></span>il <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>droit <span class=\"_ _0\"></span>ex\u00e9c<span class=\"_ _0\"></span>utoire <span class=\"_ _0\"></span>au<span class=\"_ _0\"></span> paiement <span class=\"_ _0\"></span>pour les <span class=\"_ _0\"></span>performances <span class=\"_ _0\"></span>r\u00e9alis\u00e9es \u00e0 <span class=\"_ _0\"></span>ce jour. Par <span class=\"_ _2\"></span>cons\u00e9que<span class=\"_ _0\"></span>nt, <span class=\"_ _2\"></span>le Groupe <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptabilise l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> revenu <span class=\"_ _11\"> </span>au <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _66\"> </span>du <span class=\"_ _11\"> </span>temps <span class=\"_ _66\"> </span>en <span class=\"_ _11\"> </span>mesurant<span class=\"_ _0\"></span> l\u2019avancement <span class=\"_ _52\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>util<span class=\"_ _0\"></span>isant <span class=\"_ _58\"> </span>la <span class=\"_ _7\"> </span>m\u00e9thode <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>es intrants <span class=\"_ _3\"></span>sur <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>des co\u00fbts <span class=\"_ _2\"></span>encourus qui <span class=\"_ _2\"></span>sont<span class=\"_ _0\"></span> compar\u00e9s <span class=\"_ _4\"> </span>au <span class=\"_ _4e\"> </span>co\u00fbt <span class=\"_ _4\"> </span>total <span class=\"_ _4\"> </span>pr\u00e9vu <span class=\"_ _4\"> </span>sur <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>projet (anciennement <span class=\"_ _8f\"> </span>appel\u00e9 <span class=\"_ _0\"></span> <span class=\"_ _7b\"> </span>\u00ab <span class=\"ff36\">pourcentage<span class=\"_ _0\"></span> </span>d\u2019ach\u00e8vement \u00bb).3.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">\u00c9v\u00e9nements <span class=\"_ _3\"></span>marquants de la p\u00e9ri<span class=\"_ _3\"></span>ode et </span></span>estimations et j<span class=\"_ _3\"></span>ugement<span class=\"_ _3\"></span>s comptables d\u00e9terminant<span class=\"_ _3\"></span>s3.6. <span class=\"_ _8d\"> </span>ESTIMATIONS ET JUGEMENTS COMPTABLES D\u00c9TERMINANTSLors <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>l\u2019\u00e9tablissement <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>ces <span class=\"_ _49\"> </span>\u00e9tats <span class=\"_ _51\"> </span>financiers consolid\u00e9s, <span class=\"_ _4\"> </span>La <span class=\"_ _4\"> </span>direction <span class=\"_ _4e\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>tenue <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>faire <span class=\"_ _4\"> </span>des<span class=\"_ _3\"></span> estimations <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>porter<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _27\"> </span>jugements <span class=\"_ _27\"> </span>qui <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>fluent sur <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>\u2019app<span class=\"_ _3\"></span>lication <span class=\"_ _1\"></span>des <span class=\"_ _27\"></span>conventions <span class=\"_ _27\"></span>comptables <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>sur les <span class=\"_ _0\"></span>montants <span class=\"_ _0\"></span>d\u00e9clar\u00e9s <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t des <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assifs, <span class=\"_ _0\"></span>des produits et des charges.    L\u2019application <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>conventions c<span class=\"_ _0\"></span>omptables exige <span class=\"_ _0\"></span>des jugements <span class=\"_ _51\"> </span>qui <span class=\"_ _4\"> </span>ont <span class=\"_ _51\"> </span>un <span class=\"_ _51\"> </span>impact <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>mon<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ants comptabilis\u00e9s. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>outre, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>montants <span class=\"_ _0\"></span>comptabilis\u00e9s sont <span class=\"_ _5\"> </span>bas\u00e9s <span class=\"_\"> </span>su<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>des <span class=\"_\"> </span>facteurs <span class=\"_ _5\"> </span>qui <span class=\"_ _5\"> </span>sont <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>d\u00e9faut associ\u00e9s <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019incertitude. <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>r\u00e9sultats <span class=\"_ _1\"></span>r\u00e9e<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>euvent donc <span class=\"_ _47\"> </span>diff\u00e9rer <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>e<span class=\"_ _0\"></span>stimations.<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>Le <span class=\"_ _26\"> </span>cas <span class=\"_ _47\"> </span>\u00e9ch\u00e9ant, <span class=\"_ _26\"> </span>les estimations <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>jugements <span class=\"_ _26\"> </span>sont <span class=\"_ _47\"> </span>d\u00e9crits <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>no<span class=\"_ _0\"></span>te dans les \u00e9tats financiers consolid\u00e9s.  Les <span class=\"_ _5\"> </span>estimations <span class=\"_\"> </span>et <span class=\"_\"> </span>hypoth\u00e8ses <span class=\"_\"> </span>q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>i <span class=\"_\"> </span>pr\u00e9sen<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ent <span class=\"_\"> </span>un risque <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>ortant <span class=\"_ _3\"></span>d\u2019entra\u00eener <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>ajustement <span class=\"_ _3\"></span>significatif des <span class=\"_ _0\"></span>valeurs <span class=\"_ _0\"></span>compt<span class=\"_ _0\"></span>able<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>passifs <span class=\"_ _0\"></span>au cours <span class=\"_\"> </span>du <span class=\"_\"> </span>prochain <span class=\"_\"> </span>e<span class=\"_ _3\"></span>xercice <span class=\"_\"> </span>sont <span class=\"_\"> </span>d\u00e9crits <span class=\"_\"> </span>dans <span class=\"_\"> </span>les notes suivantes:  Domaine particulier<span class=\"_ _0\"></span> impliquant des estimati<span class=\"_ _0\"></span>ons et des jugements Note Montants significatifs comptabilis\u00e9s<span class=\"_ _0\"></span> Jugements dans l'a<span class=\"_ _0\"></span>pplication des politiques <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mpta<span class=\"_ _0\"></span>bles Reconnaissance<span class=\"_ _0\"></span> des revenus - \u00c9quipe<span class=\"_ _0\"></span>ment et installation consid<span class=\"_ _0\"></span>\u00e9r\u00e9s comme une Note 1.9 \u2013 Reconn<span class=\"_ _0\"></span>aissance des seule obligation d<span class=\"_ _0\"></span>e performance revenus D\u00e9termination de l<span class=\"_ _0\"></span>a dur\u00e9e du contrat d<span class=\"_ _0\"></span>e location avec option de reno<span class=\"_ _0\"></span>uvellement Note 23 - Locatio<span class=\"_ _0\"></span>n et/ou de r\u00e9siliation<span class=\"_ _0\"></span> - en tant que locatair<span class=\"_ _0\"></span>e Note 1.9 \u2013 Reconn<span class=\"_ _0\"></span>aissance des R\u00e9siliation de contr<span class=\"_ _0\"></span>ats revenus Hypoth\u00e8ses et so<span class=\"_ _0\"></span>urces d'incertitude d\u2019estim<span class=\"_ _0\"></span>atio<span class=\"lsd5\">n </span><span class=\"ff36\"> </span>\u00c9valuation du carac<span class=\"_ _0\"></span>t\u00e8re recouvrable des pe<span class=\"_ _0\"></span>rtes fiscales pass\u00e9es<span class=\"_ _0\"></span> Note 10 \u2013 Imp\u00f4t diff<span class=\"_ _0\"></span>\u00e9r\u00e9s EUR 4,5 millions<span class=\"_ _0\"></span> Estimation de la j<span class=\"_ _0\"></span>uste de valeur des autres inves<span class=\"_ _0\"></span>tissements mesur\u00e9s au nive<span class=\"_ _0\"></span>au 3 Note 9.2. Autres inv<span class=\"_ _0\"></span>estissements EUR 2,8 millions<span class=\"_ _0\"></span> Note 6.1.1 - Ac<span class=\"_ _0\"></span>quisition de Modus Acquisition d\u2019entr<span class=\"_ _0\"></span>eprises \u2013 Exercice d\u2019a<span class=\"_ _0\"></span>llocation du prix d\u2019acquisitio<span class=\"_ _0\"></span>n Dispositifs m\u00e9dica<span class=\"_ _0\"></span>ux inc. (Canada) EUR 9,3 millions<span class=\"_ _0\"></span> Comptabilisation de<span class=\"_ _0\"></span>s revenus - Estimat<span class=\"_ _0\"></span>ion de l'avancement du con<span class=\"_ _0\"></span>trat de services Note 4.1.1 \u2013 Secte<span class=\"_ _0\"></span>urs d\u2019exploitation \u2013 d'\u00e9quipement et d'i<span class=\"_ _0\"></span>nstallation Compte de r\u00e9sult<span class=\"_ _0\"></span>at EUR 295,8 millions<span class=\"_ _0\"></span> Note 4.1.1 \u2013 Secte<span class=\"_ _0\"></span>urs d\u2019exploitation \u2013 Reconnaissance<span class=\"_ _0\"></span> des revenus - contrat <span class=\"_ _0\"></span>de licence avec CGN<span class=\"_ _0\"></span> Compte de r\u00e9sult<span class=\"_ _0\"></span>at EUR 5,0 millions<span class=\"_ _0\"></span> Note 16.2. - Optio<span class=\"_ _0\"></span>ns sur actions et Plan d'options d'ac<span class=\"_ _0\"></span>hat d'actions paiements fond\u00e9s su<span class=\"_ _0\"></span>r actions EUR 0,9 million<span class=\"_ _0\"></span> Imp\u00f4ts locaux dan<span class=\"_ _0\"></span>s les pays autres que la B<span class=\"_ _0\"></span>elgique Note 26 \u2013 Imp\u00f4ts su<span class=\"_ _0\"></span>r le revenu Note 1.7 - Perte d<span class=\"_ _0\"></span>e valeur des immobilisations c<span class=\"_ _0\"></span>orporelles et Estimation de la vale<span class=\"_ _0\"></span>ur d'utilit\u00e9 des immobilisa<span class=\"_ _0\"></span>tions incorporelles et co<span class=\"_ _0\"></span>rporell<span class=\"ls98\">es</span> incorporelles<span class=\"_ _0\"></span> Estimation du taux <span class=\"_ _0\"></span>d'emprunt diff\u00e9rentiel d'<span class=\"_ _0\"></span>un contrat de location<span class=\"_ _0\"></span> Note 23 - Locatio<span class=\"_ _0\"></span>ns4.1. <span class=\"_ _8d\"> </span>SECTEURS D\u2019EXPLOITATIONS<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">I<span class=\"_ _0\"></span>NC<span class=\"_ _0\"></span>ER<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>IT<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>ST<span class=\"_ _0\"></span>IM<span class=\"_ _0\"></span>AT<span class=\"_ _0\"></span>IO<span class=\"_ _0\"></span>N</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Reconnaissance de<span class=\"_ _0\"></span>s revenus : <span class=\"ff36\"> </span></span></span>Le <span class=\"_ _2c\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _2c\"></span>com<span class=\"_ _0\"></span>ptabilise <span class=\"_ _2\"></span>le <span class=\"_ _2c\"></span>r<span class=\"_ _0\"></span>evenu <span class=\"_ _2\"></span>au <span class=\"_ _2c\"></span>f<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>temps sur ces contrats <span class=\"_ _0\"></span>et l<span class=\"_ _3\"></span>\u2019avancement est mesur\u00e9 par<span class=\"_ _0\"></span> rapport <span class=\"_ _2\"></span>aux<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _2\"></span>support\u00e9s <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comparant <span class=\"_ _2\"></span>ce<span class=\"_ _0\"></span>ux-ci <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>r\u00e9aliser. <span class=\"_ _27\"></span>Le <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sup<span class=\"_ _0\"></span>porter <span class=\"_ _1\"></span>est une <span class=\"_ _1\"></span>est<span class=\"_ _0\"></span>imation <span class=\"_ _1\"></span>sig<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>ficative<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>car <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>d\u00e9termine <span class=\"_ _27\"></span>les progr\u00e8s <span class=\"_ _47\"> </span>r\u00e9alis\u00e9s <span class=\"_ _47\"> </span>depu<span class=\"_ _0\"></span>is <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>d\u00e9but <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _26\"> </span>et<span class=\"_ _0\"></span> IBA <span class=\"_ _4\"> </span>comptabil<span class=\"_ _0\"></span>ise <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>revenus <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _4\"> </span>en fonction <span class=\"_ _59\"> </span>des <span class=\"_ _59\"> </span>av<span class=\"_ _0\"></span>ancements <span class=\"_ _59\"> </span>estim\u00e9s <span class=\"_ _69\"> </span>en pourcentage.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Contrats <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>pertes <span class=\"_ _58\"> </span>attendues <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>le </span></span>service Le <span class=\"_ _47\"> </span>Groupe <span class=\"_ _47\"> </span>comptabilise <span class=\"_ _47\"> </span>une <span class=\"_ _47\"> </span>provision <span class=\"_ _47\"> </span>pour <span class=\"_ _47\"> </span>contrat d\u00e9ficitaire lorsque <span class=\"_ _3\"></span>les co\u00fbts d'ex\u00e9cution <span class=\"_ _3\"></span>du contrat <span class=\"lsca\">qui </span>ne <span class=\"_ _4\"> </span>peuvent <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _4e\"> </span>\u00e9vit\u00e9s <span class=\"_ _4\"> </span>d\u00e9passent <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>a<span class=\"_ _0\"></span>vantages<span class=\"_ _2\"></span> \u00e9conomiques <span class=\"_ _2\"></span>attendus. <span class=\"_ _2c\"></span> <span class=\"_ _2\"></span>C'est <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>cas <span class=\"_ _2\"></span>lorsqu'on <span class=\"_ _2c\"></span>s'att<span class=\"_ _0\"></span>end<span class=\"_ _2\"></span> \u00e0 <span class=\"_ _5\"> </span>ce <span class=\"_\"> </span>qu'un <span class=\"_ _5\"> </span>contrat <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>service <span class=\"_\"> </span>g\u00e9n\u00e8<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>e <span class=\"_\"> </span>une <span class=\"_ _5\"> </span>marge n\u00e9gative <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>cours <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>ann\u00e9es <span class=\"_ _26\"> </span>restantes<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>terme.  Pour <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>h<span class=\"_ _3\"></span>aque <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>trat <span class=\"_ _27\"></span>pr\u00e9sentant <span class=\"_ _1\"></span>un <span class=\"_ _27\"></span>risque, <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>marge attendue <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>ann\u00e9es <span class=\"_ _2\"></span>restantes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dur\u00e9e <span class=\"_ _2\"></span>initiale est <span class=\"_\"> </span>calcul\u00e9e <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>la <span class=\"_\"> </span>base <span class=\"_\"> </span>des <span class=\"_ _5\"> </span>derni\u00e8res <span class=\"_\"> </span>pr\u00e9visions disponibles <span class=\"_ _2\"></span>des <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _2c\"></span>futurs <span class=\"_ _2\"></span>n\u00e9cessai<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>satisfaire les o<span class=\"_ _3\"></span>bligations <span class=\"_ _2\"></span>d'IBA.  <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>marge est <span class=\"_ _2\"></span>ensuite <span class=\"_ _2\"></span>actualis\u00e9e \u00e0 l'aide d'un taux sans risque. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Contrat de licence av<span class=\"_ _0\"></span>ec CGN :  </span></span>En ao\u00fbt 2020, le groupe <span class=\"_ _3\"></span>a sign\u00e9 un contrat <span class=\"_ _3\"></span>de licence technologique <span class=\"_ _6f\"> </span>avec <span class=\"_ _6f\"> </span>CGN <span class=\"_ _6f\"> </span>Dasheng <span class=\"_ _6f\"> </span>Electron Accelerator Technology <span class=\"_ _0\"></span>Co., Ltd pour la <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>ourniture de biens <span class=\"_ _52\"> </span>et <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>services <span class=\"_ _58\"> </span>li\u00e9s <span class=\"_ _52\"> </span>\u00e0 <span class=\"_ _58\"> </span>son <span class=\"_ _52\"> </span>syst\u00e8me <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> protonth\u00e9rapie <span class=\"_ _1\"></span>multi-pi\u00e8ces. <span class=\"_ _1\"></span>Le <span class=\"_ _0\"></span>contrat <span class=\"_ _1\"></span>s\u2019applique <span class=\"_ _0\"></span>au territoire <span class=\"_ _47\"> </span>continental <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>R\u00e9publique <span class=\"_ _47\"> </span>populaire <span class=\"_ _47\"> </span>de Chine. \u00c9tant <span class=\"_ _47\"> </span>donn\u00e9 <span class=\"_ _26\"> </span>que <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _26\"> </span>contient <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>\u00e9l\u00e9ment <span class=\"_ _47\"> </span>de contrepartie <span class=\"_ _0\"></span>variable sous <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>forme d<span class=\"_ _0\"></span>\u2019une garantie <span class=\"_ _0\"></span>de bonne <span class=\"_ _48\"> </span>ex\u00e9cution <span class=\"_ _48\"> </span>inconditionnelle <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>irr\u00e9vocable <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur<span class=\"_ _3\"></span> laquelle <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>client <span class=\"_ _2\"></span>peut <span class=\"_ _2\"></span>puiser <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>une <span class=\"_ _2c\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _2c\"></span>maximale initiale de <span class=\"_ _0\"></span>EUR 15 millions (r\u00e9duite \u00e0 EUR <span class=\"_ _0\"></span>10 millions en <span class=\"_ _0\"></span>d\u00e9cembre <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>EUR 5 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>d\u00e9cembre 2022<span class=\"ls1\">), <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Direction a <span class=\"_ _0\"></span>d\u00e9cid\u00e9 <span class=\"_ _0\"></span>de ne<span class=\"_ _0\"></span> pas <span class=\"_ _0\"></span>reconna\u00eetre <span class=\"_ _0\"></span>le </span>revenu <span class=\"_ _48\"> </span>total <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>licence, <span class=\"_ _48\"> </span>compte <span class=\"_\"> </span>t<span class=\"_ _2\"></span>en<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>du <span class=\"_\"> </span>ni<span class=\"_ _3\"></span>veau d\u2019incertitude <span class=\"_ _26\"> </span>li\u00e9 <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>type <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>ven<span class=\"_ _0\"></span>te <span class=\"_ _26\"> </span>(unique <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>son genre <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>IBA). <span class=\"_ _1\"></span>Au <span class=\"_ _27\"></span>lieu <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cela, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>montant <span class=\"_ _1\"></span>restant de <span class=\"_ _0\"></span>la contrepartie <span class=\"_ _0\"></span>variable qui <span class=\"_ _0\"></span>est tr\u00e8s <span class=\"_ _0\"></span>sensible \u00e0 <span class=\"_ _0\"></span>des facteurs <span class=\"_ _48\"> </span>hors <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>l\u2019influence <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>\u2019entit\u00e9 <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>reconnu comme <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>passif <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>remboursement <span class=\"_ _1\"></span>jusqu\u2019\u00e0 <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>que l\u2019incertitude li\u00e9e <span class=\"_ _2\"></span>\u00e0 la <span class=\"_ _3\"></span>contrepartie <span class=\"_ _3\"></span>variable soit <span class=\"_ _2\"></span>r\u00e9solue.   En <span class=\"_ _2c\"></span>d\u00e9ce<span class=\"_ _0\"></span>mbre <span class=\"_ _2c\"></span>2021, <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>deux <span class=\"_ _2\"></span>parties <span class=\"_ _2c\"></span>on<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>convenu de r\u00e9<span class=\"_ _0\"></span>duire la <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019obligation <span class=\"_ _0\"></span>\u00e0 EUR 10 <span class=\"_ _55\"> </span>millions <span class=\"_\"> </span><span class=\"ls96\">et <span class=\"_ _55\"> </span></span>de <span class=\"_ _48\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>r\u00e9dui<span class=\"_ _0\"></span>re <span class=\"_ _48\"> </span>encore<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>EUR <span class=\"_ _55\"> </span>5 millions <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>d\u00e9cembr<span class=\"_ _0\"></span>e <span class=\"_\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_\"> </span>el<span class=\"_ _0\"></span>le <span class=\"_\"> </span>n\u2019est<span class=\"_ _0\"></span> <span class=\"_\"> </span>pas<span class=\"_ _0\"></span> utilis\u00e9e, <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>res<span class=\"_ _0\"></span>te <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l\u2019incertitu<span class=\"_ _0\"></span>de <span class=\"_ _4\"> </span>devrait <span class=\"_ _4\"> </span>\u00eatre r\u00e9solu <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>date <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019expiration <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>performance de <span class=\"_ _55\"> </span>l\u2019obligation <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _55\"> </span>premi\u00e8re <span class=\"_ _55\"> </span>des <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>eux <span class=\"_ _48\"> </span>dates<span class=\"_ _0\"></span> suivantes : <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>pr\u00e8s <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>ivraison <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>com<span class=\"_ _0\"></span>posants <span class=\"_ _2\"></span>de l\u2019\u00e9quipement <span class=\"_ _26\"> </span>ou <span class=\"_ _27\"></span>48 <span class=\"_ _26\"> </span>mois <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ompte<span class=\"_ _3\"></span>r <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>date d\u2019entr\u00e9e en vigueur de<span class=\"_ _0\"></span> l\u2019accord (25 ao\u00fbt 20<span class=\"_ _0\"></span>24)).<span class=\"ff38 fs3b fc10\"> <span class=\"fs35\"> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _0\"></span> </span></span>Le <span class=\"_ _1\"></span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reconnait <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>tif<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sur les pertes<span class=\"_ _0\"></span> report\u00e9es  non <span class=\"_ _0\"></span>utilis<span class=\"_ _3\"></span>\u00e9es d<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ns <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a mesure<span class=\"_ _0\"></span> o\u00f9 des <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>taxables <span class=\"_ _2\"></span>seront <span class=\"_ _2\"></span>disponibles <span class=\"_ _2\"></span>contre <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>squels ces <span class=\"_ _1\"></span>actifs <span class=\"_ _27\"></span>pourront <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>utilis\u00e9s. <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>estimations <span class=\"_ _1\"></span>des montants <span class=\"_ _23\"> </span>reconnus <span class=\"_ _23\"> </span>au <span class=\"_ _6f\"> </span>bilan <span class=\"_ _23\"> </span>sont <span class=\"_ _23\"> </span>\u00e9tabli<span class=\"_ _0\"></span>es<span class=\"_ _3\"></span> prudemment <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>plans <span class=\"_ _1\"></span>financiers <span class=\"_ _1\"></span>r\u00e9cents valid\u00e9s <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>Conseil <span class=\"_ _0\"></span>d\u2019administration <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>d\u00e9pendent<span class=\"_ _3\"></span> de <span class=\"_ _26\"> </span>certains <span class=\"_ _26\"> </span>jugements <span class=\"_ _26\"> </span>relatifs <span class=\"_ _26\"> </span>aux <span class=\"_ _26\"> </span>montants <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span> localisation <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>taxables <span class=\"_ _2\"></span>fu<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>urs <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>de la soci\u00e9t\u00e9 m\u00e8re du Groupe.  En 2022, un actif d\u2019imp\u00f4t diff\u00e9r\u00e9 <span class=\"_ _0\"></span>d\u2019EUR 10,9 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>a \u00e9t\u00e9 <span class=\"_ _0\"></span>comptabilis\u00e9 <span class=\"_ _0\"></span>sur les pertes <span class=\"_ _47\"> </span>fiscales<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>report\u00e9es <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>Belgique<span class=\"_ _0\"></span><span class=\"ff36\"> <span class=\"_ _47\"> </span></span>qui <span class=\"_ _47\"> </span>n'avaient pas <span class=\"_ _50\"> </span>\u00e9t\u00e9 <span class=\"_ _49\"> </span>comptabilis\u00e9es <span class=\"_ _50\"> </span>auparavant. <span class=\"_ _50\"> </span> <span class=\"_ _49\"> </span>Les <span class=\"_ _50\"> </span>plans financiers <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>pr\u00e9par\u00e9s <span class=\"_ _1\"></span>su<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>un <span class=\"_ _27\"></span>horizon <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>4 <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ns <span class=\"_ _1\"></span>et sont <span class=\"_ _27\"></span>bas\u00e9s <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>pr\u00e9vision <span class=\"_ _27\"></span>que <span class=\"_ _27\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>doublera presque <span class=\"_ _1\"></span>ses <span class=\"_ _27\"></span>revenus <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>p\u00e9riode <span class=\"_ _1\"></span>couverte par le p<span class=\"_ _3\"></span>lan avec <span class=\"_ _3\"></span>un ratio REBI<span class=\"_ _2\"></span>T/v<span class=\"_ _0\"></span>entes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> 10%, <span class=\"_ _3\"></span>en se<span class=\"_ _3\"></span> basant <span class=\"_ _49\"> </span>sur <span class=\"_ _49\"> </span>l'hypoth\u00e8se <span class=\"_ _49\"> </span>que <span class=\"_ _51\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>facteurs <span class=\"_ _49\"> </span>macro<span class=\"_ _0\"></span>-\u00e9conomiques <span class=\"_ _26\"> </span>se <span class=\"_ _26\"> </span>normalisent <span class=\"_ _27\"></span>au <span class=\"_ _26\"> </span>cours <span class=\"_ _26\"> </span>de <span class=\"_ _27\"> </span>l'an<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>\u00e9e <span class=\"_ _26\"> </span>\u00e0 venir. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ection <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>confiante <span class=\"_ _1\"></span>dan<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>\u00e0 d\u00e9velopper <span class=\"_ _1\"></span>l'entreprise <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>ann\u00e9es <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>venir <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>\u00e0 apporter de la valeur \u00e0 toutes les parties prenantes. D<span class=\"fs38\">O<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>AI<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span> J<span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>GE<span class=\"_ _0\"></span>ME<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>IG<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IF<span class=\"_ _0\"></span>IC<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>F</span>:<span class=\"_ _0\"></span><span class=\"fs38\"> <span class=\"_ _0\"></span></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">R\u00e9siliation du contrat<span class=\"_ _0\"></span> </span></span>En <span class=\"_ _2\"></span>fonction <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>termes <span class=\"_ _2\"></span>du <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _2c\"></span>avec <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>clients, <span class=\"_ _2\"></span>IBA peut <span class=\"_ _5\"> </span>mettre <span class=\"_ _5\"> </span>fin <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _5\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontrat<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>v<span class=\"_ _0\"></span>ente <span class=\"_ _5\"> </span>lorsque <span class=\"_ _5\"> </span>la contrepartie <span class=\"_ _2\"></span>ne r<span class=\"_ _3\"></span>especte <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>les terme<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>du <span class=\"_ _2\"></span>contrat. L<span class=\"_ _3\"></span>a direction <span class=\"_\"> </span>s'efforce <span class=\"_ _48\"> </span>toujours <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>trouver <span class=\"_\"> </span>une <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>olution<span class=\"_ _3\"></span> avec <span class=\"_ _0\"></span>le cl<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ent <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>biais <span class=\"_ _0\"></span>de n\u00e9gociations, <span class=\"_ _0\"></span>mais d<span class=\"_ _0\"></span>ans<span class=\"_ _3\"></span> certaines <span class=\"_ _46\"> </span>circonstances <span class=\"_ _5a\"> </span>rares, <span class=\"_ _46\"> </span>il <span class=\"_ _5a\"> </span>peut <span class=\"_ _46\"> </span>s'av\u00e9rer n\u00e9cessaire <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mettre <span class=\"_ _3\"></span>fin <span class=\"_ _2\"></span>\u00e0 un <span class=\"_ _2\"></span>contrat <span class=\"_ _2\"></span>afi<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>limite<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>les risques <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>les <span class=\"_ _5\"> </span>pertes <span class=\"_ _5\"> </span>pour <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>Groupe<span class=\"_ _0\"></span>. <span class=\"_\"> </span> <span class=\"_ _6d\"> </span>Si, <span class=\"_ _5\"> </span>apr\u00e8s n\u00e9gociation, <span class=\"_ _2\"></span>aucun <span class=\"_ _2\"></span>accord <span class=\"_ _2\"></span>n'a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>trouv\u00e9, <span class=\"_ _2\"></span>une <span class=\"_ _2\"></span>lettre <span class=\"_ _2\"></span>de r\u00e9siliation sera e<span class=\"_ _0\"></span>nvoy<span class=\"_ _3\"></span>\u00e9e. Les <span class=\"_ _0\"></span>d\u00e9p\u00f4ts et les pa<span class=\"_ _0\"></span>ieme<span class=\"_ _3\"></span>nts d'\u00e9tape <span class=\"_ _61\"> </span>non <span class=\"_ _61\"> </span>remboursables <span class=\"_ _61\"> </span>peuvent <span class=\"_ _61\"> </span>\u00eatre comptabilis\u00e9s en tant que produits dans le compte de r\u00e9sultat <span class=\"_ _26\"> </span>; <span class=\"_ _26\"> </span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>s <span class=\"_ _26\"> </span>ne <span class=\"_ _47\"> </span>seront <span class=\"_ _26\"> </span>comptabilis\u00e9s <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>Groupe qu'apr\u00e8s <span class=\"_ _48\"> </span>un <span class=\"_ _47\"> </span>d\u00e9lai <span class=\"_ _48\"> </span>raisonnable, <span class=\"_ _48\"> </span>c'est-\u00e0-dire <span class=\"_ _48\"> </span>une <span class=\"_ _48\"> </span>fois que le<span class=\"_ _0\"></span> risque de toute autre <span class=\"_ _0\"></span>r\u00e9clamation de la <span class=\"_ _0\"></span>part du client <span class=\"_ _26\"> </span>sera <span class=\"_ _27\"> </span>jug\u00e9 <span class=\"_ _26\"> </span>suffisamment <span class=\"_ _27\"> </span>faib<span class=\"_ _0\"></span>le <span class=\"_ _27\"></span>pour <span class=\"_ _27\"> </span>\u00e9v<span class=\"_ _0\"></span>iter <span class=\"_ _27\"></span>une reprise future des produits.S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Le <span class=\"_ _47\"> </span>processus <span class=\"_ _48\"> </span>d'allocation <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>prix<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d'ac<span class=\"_ _0\"></span>h<span class=\"_ _3\"></span>at <span class=\"_ _47\"> </span>i<span class=\"_ _0\"></span>mpl<span class=\"_ _3\"></span>ique une estimation de la juste v<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>leur de tous les actifs<span class=\"_ _0\"></span> et passifs <span class=\"_ _51\"> </span>acquis <span class=\"_ _49\"> </span>dans <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>cadre <span class=\"_ _51\"> </span>du <span class=\"_ _49\"> </span>regroupement d'entreprises. <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>juste valeur des<span class=\"_ _0\"></span> actifs <span class=\"_ _0\"></span>incorporels non <span class=\"_ _d\"> </span>reconnus <span class=\"_ _4f\"> </span>pr\u00e9c\u00e9demment <span class=\"_ _d\"> </span>par <span class=\"_ _4f\"> </span>l'entreprise acquise <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2c\"></span>d\u00e9te<span class=\"_ _0\"></span>rmi<span class=\"_ _3\"></span>n\u00e9e <span class=\"_ _2\"></span>sur <span class=\"_ _2c\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>onn\u00e9<span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>non observables <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>onc <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>class\u00e9e <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>niveau <span class=\"_ _1\"></span>3. <span class=\"_ _0\"></span> <span class=\"_ _1\"></span>La valeur <span class=\"_ _48\"> </span>a <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>estim\u00e9e <span class=\"_\"> </span>sur <span class=\"_ _48\"> </span>base <span class=\"_ _48\"> </span>d'un <span class=\"_\"> </span>mod\u00e8le <span class=\"_ _47\"> </span>dans lequel <span class=\"_ _0\"></span>les r\u00e9sultats <span class=\"_ _0\"></span>possibles sont <span class=\"_ _0\"></span>pond\u00e9r\u00e9s <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span><span class=\"ls22\">eur</span> probabilit\u00e9. <span class=\"_ _48\"> </span> <span class=\"_ _48\"> </span>Le <span class=\"_\"> </span>param\u00e8tre <span class=\"_ _47\"> </span>non <span class=\"_\"> </span>ob<span class=\"_ _3\"></span>servable <span class=\"_ _48\"> </span>auquel cette <span class=\"_ _2\"></span>\u00e9<span class=\"_ _0\"></span>valuation <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>juste valeur <span class=\"_ _2\"></span>est <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>plus <span class=\"_ _2\"></span>sensible est <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>montant <span class=\"_ _27\"></span>estim\u00e9 <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ntes <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>Modus <span class=\"_ _27\"></span>sur <span class=\"_ _27\"> </span>la p\u00e9riode de r\u00e9f\u00e9rence.7.1. <span class=\"_ _8d\"> </span>GOODWILLS<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u2019utilit\u00e9 <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9termin\u00e9e <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>ase des <span class=\"_ _57\"> </span>derniers <span class=\"_ _57\"> </span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _57\"> </span>plans <span class=\"_ _57\"> </span>d\u2019IB<span class=\"_ _0\"></span>A, <span class=\"_ _d\"> </span>tels qu\u2019approuv\u00e9s <span class=\"_ _51\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>Conseil <span class=\"_ _51\"> </span>d\u2019administra<span class=\"_ _0\"></span>tion dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>cadre <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>plan<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>strat\u00e9gique<span class=\"_ _0\"></span>. <span class=\"_ _27\"></span>Les <span class=\"_ _26\"> </span>flux <span class=\"_ _26\"> </span>de tr\u00e9sorerie <span class=\"_ _26\"> </span>au-del\u00e0 <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>p\u00e9riode <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>quatre <span class=\"_ _26\"> </span>ans ont <span class=\"_ _49\"> </span>\u00e9t\u00e9 <span class=\"_ _50\"> </span>extrapol<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _49\"> </span>au <span class=\"_ _50\"> </span>moyen <span class=\"_ _50\"> </span>des <span class=\"_ _50\"> </span>taux <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>e croissance <span class=\"_ _26\"> </span>indiqu\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>tableau <span class=\"_ _27\"></span>ci<span class=\"_ _0\"></span>-dessus. Les <span class=\"_ _26\"> </span>tests<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>d\u00e9pr\u00e9cia<span class=\"_ _0\"></span>tion <span class=\"_ _26\"> </span>utilisent <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>marges d\u2019exploitation <span class=\"_ _4\"> </span>pr\u00e9visionnelles<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>estim\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>la Di<span class=\"ls1\">rection <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>base <span class=\"_ _d\"> </span>des <span class=\"_ _d\"> </span>performances </span>pass\u00e9es.  Les <span class=\"_ _51\"> </span>taux <span class=\"_ _49\"> </span>d\u2019actualisation <span class=\"_ _49\"> </span>utilis\u00e9s <span class=\"_ _51\"> </span>refl\u00e8tent <span class=\"_ _49\"> </span>les risques <span class=\"_ _4\"> </span>sp\u00e9c<span class=\"_ _0\"></span>ifiques <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>r<span class=\"_ _0\"></span>apport <span class=\"_ _4\"> </span>aux <span class=\"_ _51\"> </span>secteurs  concern\u00e9s.9.2. <span class=\"_ _8d\"> </span>AUTRES INVESTISSEMENTS S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La valeur comptab<span class=\"_ _0\"></span>le de ces investissements<span class=\"_ _0\"></span> est la <span class=\"_ _26\"> </span>juste <span class=\"_ _26\"> </span>valeur. <span class=\"_ _26\"> </span> <span class=\"_ _26\"> </span>Lors<span class=\"_ _0\"></span>qu'il <span class=\"_ _27\"></span>n'y<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>a <span class=\"_ _26\"> </span>pas <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>march\u00e9<span class=\"_ _0\"></span> actif <span class=\"_ _48\"> </span>ni <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>donn\u00e9es <span class=\"_ _48\"> </span>observ<span class=\"_ _0\"></span>abl<span class=\"_ _3\"></span>es <span class=\"_ _55\"> </span>pouvant <span class=\"_ _48\"> </span>\u00eatre<span class=\"_ _0\"></span> utilis\u00e9es <span class=\"_ _48\"> </span>pour <span class=\"_\"> </span>l<span class=\"_ _3\"></span>'\u00e9valuation,<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>i<span class=\"_ _0\"></span>nvestissements sont <span class=\"_ _26\"> </span>\u00e9valu\u00e9s <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _27\"></span>cat<span class=\"_ _0\"></span>\u00e9gorie <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>juste <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e niveau <span class=\"_ _26\"> </span>3, <span class=\"_ _47\"> </span>sur <span class=\"_ _47\"> </span>base <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>t<span class=\"_ _0\"></span>echniques <span class=\"_ _26\"> </span>d'\u00e9v<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>uation utilisant <span class=\"_ _57\"> </span>des <span class=\"_ _d\"> </span>do<span class=\"_ _0\"></span>nn\u00e9es <span class=\"_ _d\"> </span>qui <span class=\"_ _d\"> </span>n<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>sont <span class=\"_ _57\"> </span>pas directement <span class=\"_ _49\"> </span>observabl<span class=\"_ _0\"></span>es. <span class=\"_ _51\"> </span> <span class=\"_ _49\"> </span>Sur <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>base <span class=\"_ _49\"> </span>des informations <span class=\"_ _d\"> </span>fournies <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>la <span class=\"_ _4f\"> </span>direction <span class=\"_ _d\"> </span>de l'entreprise d\u00e9tenue <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>artiellement <span class=\"_ _2\"></span>par le <span class=\"_ _2\"></span>Groupe<span class=\"_ _0\"></span><span class=\"ls9c\">, </span>telles <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le pl<span class=\"_ _0\"></span>an pr<span class=\"_ _0\"></span>\u00e9visionnel, <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span><span class=\"ls96\">a <span class=\"_ _0\"></span></span>d\u00e9velopp\u00e9 un mod\u00e8le<span class=\"_ _0\"></span> d'\u00e9valuation <span class=\"_ _0\"></span>bas\u00e9 sur l<span class=\"_ _0\"></span>es revenus e<span class=\"_ _0\"></span>n utilisant <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_\"> </span>de <span class=\"_\"> </span>tr\u00e9sor<span class=\"_ _0\"></span>erie <span class=\"_\"> </span>futurs <span class=\"_\"> </span>q<span class=\"_ _0\"></span>ui<span class=\"_ _3\"></span> <span class=\"_\"> </span>so<span class=\"_ _0\"></span>n<span class=\"ls9e\">t </span>actualis\u00e9s <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>utilisant <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>CM<span class=\"_ _0\"></span>PC <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l'entrepr<span class=\"_ _0\"></span>ise. <span class=\"_ _2c\"></span> <span class=\"_ _3\"></span>Il existe <span class=\"_ _52\"> </span>une <span class=\"_ _52\"> </span>incert<span class=\"_ _0\"></span>itude <span class=\"_ _58\"> </span>i<span class=\"_ _0\"></span>nh\u00e9rente <span class=\"_ _52\"> </span>aux <span class=\"_ _52\"> </span>plans<span class=\"_ _0\"></span> pr\u00e9visionnels <span class=\"_ _4\"> </span>ut<span class=\"_ _0\"></span>ilis\u00e9s <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>omme <span class=\"_ _4e\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>calcul ainsi <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>primes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>risque <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>marc<span class=\"_ _0\"></span>h\u00e9 utilis\u00e9es pour d\u00e9ter<span class=\"_ _0\"></span>miner le taux d'actualisation.10.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Imp\u00f4ts diff\u00e9r\u00e9s</span></span>Sur <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>dernier <span class=\"_ _0\"></span>plan<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>financier, <span class=\"_ _0\"></span>le M<span class=\"_ _0\"></span>anagement a conclu <span class=\"_ _0\"></span>qu'IBA <span class=\"_ _1\"></span>SA <span class=\"_ _0\"></span>sera <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>mesure <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compenser <span class=\"_ _1\"></span>les b\u00e9n\u00e9fices <span class=\"_ _1\"></span>imposables <span class=\"_ _1\"></span>futurs <span class=\"_ _27\"></span>avec <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>pertes <span class=\"_ _1\"></span>fiscales pass\u00e9es, <span class=\"_ _26\"> </span>ce<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>qui <span class=\"_ _26\"> </span>repr\u00e9sente <span class=\"_ _26\"> </span>une <span class=\"_ _47\"> </span>\u00e9conomie <span class=\"_ _26\"> </span>d'imp\u00f4ts futurs <span class=\"_ _1\"></span>d'au <span class=\"_ _1\"></span>moins <span class=\"_ _1\"></span>EUR <span class=\"_ _27\"></span>10,9 <span class=\"_ _1\"></span>millions. <span class=\"_ _1\"></span>Plus <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d\u00e9tails sur l<span class=\"_ _0\"></span>\u2019estimation de cet <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>sont donn\u00e9 <span class=\"_ _0\"></span>en note <span class=\"_ _0\"></span>4.1.1<span class=\"lscc\">.  </span>Une d<span class=\"_ _3\"></span>iminution de<span class=\"_ _3\"></span> 10<span class=\"_ _3\"></span>% <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>de l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>marge brute <span class=\"_ _2\"></span>annuelle pr\u00e9vue <span class=\"_ _26\"> </span>entra\u00eenerait <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>diminution <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019actif <span class=\"_ _26\"> </span>d\u2019imp\u00f4t diff\u00e9r\u00e9 comptabilis\u00e9 d\u2019EUR 4,4 millions.16.2. <span class=\"_ _69\"> </span>OPTIONS SUR ACTIONS ET PAIEMENTS FOND\u00c9S SUR ACTIONSS<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RT<span class=\"_ _0\"></span>IT<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La <span class=\"_ _0\"></span>Soci\u00e9t\u00e9 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilis\u00e9 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>mod\u00e8le <span class=\"_ _0\"></span>Black <span class=\"_ _1\"></span>&amp; <span class=\"_ _0\"></span>Scholes pour <span class=\"_ _26\"> </span>l\u2019\u00e9valuati<span class=\"_ _0\"></span>on <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>optio<span class=\"_ _0\"></span>ns, <span class=\"_ _26\"> </span>sans <span class=\"_ _26\"> </span>conditions<span class=\"_ _0\"></span> d\u2019acquisition <span class=\"_ _26\"> </span>autres <span class=\"_ _26\"> </span>que <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>temps. <span class=\"_ _27\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _27\"></span>volatilit\u00e9<span class=\"_ _0\"></span> attendue <span class=\"_ _47\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>plans <span class=\"_ _48\"> </span>d\u2019options <span class=\"_ _47\"> </span>sur <span class=\"_ _47\"> </span>ac<span class=\"_ _0\"></span>tions repose <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>vol<span class=\"_ _0\"></span>atilit\u00e9 <span class=\"_ _2c\"></span>historiqu<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>d\u00e9termin\u00e9e <span class=\"_ _2\"></span>par<span class=\"_ _0\"></span> l\u2019analyse <span class=\"_ _17\"> </span>statist<span class=\"_ _0\"></span>ique <span class=\"_ _17\"> </span>des <span class=\"_ _17\"> </span>fluctuatio<span class=\"_ _0\"></span>ns journali\u00e8res <span class=\"_ _53\"> </span>du <span class=\"_ _5a\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _5a\"> </span>de <span class=\"_ _53\"> </span>l\u2019action. <span class=\"_ _53\"> </span>Le <span class=\"_ _5a\"> </span>prix<span class=\"_ _0\"></span> d'exercice <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>actions <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>plans <span class=\"_ _1\"></span>d'options sur <span class=\"_ _48\"> </span>actions <span class=\"_ _48\"> </span>\u00e9tait <span class=\"_ _48\"> </span>bas\u00e9 <span class=\"_ _48\"> </span>sur<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _47\"> </span>moyen <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> actions <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>les <span class=\"_\"> </span>30<span class=\"_ _0\"></span> <span class=\"_\"> </span>jours <span class=\"_\"> </span>pr\u00e9c\u00e9d<span class=\"_ _0\"></span>ant <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>dat<span class=\"_ _0\"></span>e d'attribution.23.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Locations </span></span>D<span class=\"fs38\">O<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>AI<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span> J<span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>GE<span class=\"_ _0\"></span>ME<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>IG<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IF<span class=\"_ _0\"></span>IC<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>F</span>:<span class=\"_ _0\"></span><span class=\"fs38\"> <span class=\"_ _0\"></span></span> Le <span class=\"_ _55\"> </span>Groupe <span class=\"_\"> </span>d\u00e9termine <span class=\"_\"> </span>la <span class=\"_\"> </span>du<span class=\"_ _3\"></span>r\u00e9e <span class=\"_\"> </span>du <span class=\"_ _55\"> </span>contrat <span class=\"_\"> </span>de location <span class=\"_ _50\"> </span>comme <span class=\"_ _50\"> </span>la <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _50\"> </span>non <span class=\"_ _50\"> </span>r\u00e9silia<span class=\"_ _0\"></span>ble <span class=\"_ _49\"> </span>du contrat de <span class=\"_ _3\"></span>location, ainsi <span class=\"_ _3\"></span>que toutes les <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9riodes couvertes <span class=\"_ _0\"></span>par <span class=\"_ _1\"></span>une <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ption <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>renouv<span class=\"_ _0\"></span>ellement <span class=\"_ _0\"></span>du contrat <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>location <span class=\"_ _50\"> </span>s\u2019il <span class=\"_ _5b\"> </span>est <span class=\"_ _50\"> </span>raisonnableme<span class=\"_ _0\"></span>nt certain <span class=\"_ _3\"></span>de les <span class=\"_ _2\"></span>exerc<span class=\"_ _0\"></span>er, <span class=\"_ _2\"></span>ou toute <span class=\"_ _2\"></span>p\u00e9r<span class=\"_ _0\"></span>iode <span class=\"_ _2\"></span>couverte<span class=\"_ _0\"></span> par <span class=\"_ _51\"> </span>une <span class=\"_ _51\"> </span>option <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>r\u00e9siliation <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _4\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de location, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>\u2019il <span class=\"_ _0\"></span>est <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>raiso<span class=\"_ _0\"></span>nnablement <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ertain <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>ne pas l\u2019exercer.<span class=\"_ _0\"></span> Le <span class=\"_ _6d\"> </span>Groupe <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>ispose <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>plusieurs <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ontrats <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span> location <span class=\"_ _74\"> </span>comprenant <span class=\"_ _6e\"> </span>des <span class=\"_ _74\"> </span>options <span class=\"_ _74\"> </span>de renouvellement <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r\u00e9sili<span class=\"_ _0\"></span>ation. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>fait preuve <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>jugement <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>\u00e9valuer <span class=\"_ _7\"> </span>s\u2019il <span class=\"_ _7\"> </span>est<span class=\"_ _0\"></span> raisonnablement <span class=\"_ _4f\"> </span>certain <span class=\"_ _53\"> </span>d<span class=\"_ _0\"></span>\u2019exercer <span class=\"_ _53\"> </span>ou <span class=\"_ _53\"> </span>non<span class=\"_ _0\"></span> l\u2019option <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>renouveller <span class=\"_ _3\"></span>ou de <span class=\"_ _2\"></span>r\u00e9silier <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntrat <span class=\"_ _2\"></span>de location. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Autrement <span class=\"_ _2\"></span>dit, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prend <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cons<span class=\"_ _0\"></span>id\u00e9ration tous <span class=\"_ _49\"> </span>les <span class=\"_ _49\"> </span>f<span class=\"_ _0\"></span>acteurs <span class=\"_ _49\"> </span>pertine<span class=\"_ _0\"></span>nts <span class=\"_ _51\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _51\"> </span>cr\u00e9<span class=\"_ _0\"></span>ent <span class=\"_ _49\"> </span>une incitation <span class=\"_ _7\"> </span>\u00e9conomique <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>qu\u2019il <span class=\"_ _7\"> </span>exerce <span class=\"_ _7\"> </span>le renouvellement <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>r<span class=\"_ _0\"></span>\u00e9siliation. <span class=\"_ _47\"> </span>Apr\u00e8s <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>date d\u2019entr\u00e9e en<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>igueur, <span class=\"_ _2\"></span>le Groupe <span class=\"_ _2\"></span>r\u00e9\u00e9value la <span class=\"_ _2\"></span>dur\u00e9e du <span class=\"_ _55\"> </span>contrat <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>location <span class=\"_\"> </span>s\u2019il <span class=\"_ _55\"> </span>y <span class=\"_ _55\"> </span>a <span class=\"_ _55\"> </span>un <span class=\"_\"> </span>\u00e9v\u00e9nement significatif <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>un <span class=\"_ _27\"></span>changement <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>circo<span class=\"_ _0\"></span>nstances qui <span class=\"_ _0\"></span>est <span class=\"_ _1\"></span>sous <span class=\"_ _0\"></span>son <span class=\"_ _1\"></span>contr\u00f4le <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>affecte <span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 \u00e0 <span class=\"_ _49\"> </span>exercer <span class=\"_ _49\"> </span>ou <span class=\"_ _49\"> </span>non <span class=\"_ _50\"> </span>l\u2019exercice <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>l\u2019option <span class=\"_ _49\"> </span>de renouvellement ou d<span class=\"_ _0\"></span>e r\u00e9siliation.  Se <span class=\"_ _2\"></span>reporter \u00e0 <span class=\"_ _2c\"></span>la <span class=\"_ _3\"></span>Note <span class=\"ls96\">24.<span class=\"lsa0\">2 <span class=\"_ _2c\"></span><span class=\"ls1\">pour <span class=\"_ _3\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>informations </span></span></span>sur <span class=\"_ _50\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>loyers <span class=\"_ _5b\"> </span>futurs <span class=\"_ _5b\"> </span>potentiels <span class=\"_ _5b\"> </span>relatifs <span class=\"_ _5b\"> </span>aux p\u00e9riodes <span class=\"_ _1\"></span>suivant<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>te <span class=\"_ _1\"></span>d\u2019exercice <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>opt<span class=\"_ _0\"></span>ions de <span class=\"_ _27\"></span>renouvell<span class=\"_ _0\"></span>ement <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>de <span class=\"_ _26\"></span>r\u00e9siliation <span class=\"_ _26\"></span>qui <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>so<span class=\"_ _0\"></span>nt pas <span class=\"_ _50\"> </span>incluses <span class=\"_ _5b\"> </span>dans <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>dur<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _49\"> </span>du <span class=\"_ _50\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _50\"> </span>de location.<span class=\"ff36\">  </span>S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Le Groupe <span class=\"_ _0\"></span>ne peut pas <span class=\"_ _0\"></span>d\u00e9terminer facile<span class=\"_ _0\"></span>ment le taux <span class=\"_ _52\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _7\"> </span>implicite <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _58\"> </span>le <span class=\"_ _7\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> location, <span class=\"_ _52\"> </span>c\u2019est <span class=\"_ _7\"> </span>pourquoi <span class=\"_ _7\"> </span>il <span class=\"_ _52\"> </span>utilise <span class=\"_ _52\"> </span>so<span class=\"_ _0\"></span>n <span class=\"_ _58\"> </span>taux marginal <span class=\"_ _1\"></span>d\u2019endettement <span class=\"_ _1\"></span>(TME) <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>\u00e9valuer <span class=\"_ _1\"></span>les dettes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>locatio<span class=\"_ _0\"></span>n. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>TM<span class=\"_ _0\"></span>E <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>d\u2019int\u00e9r\u00eat<span class=\"_ _0\"></span> que le Gr<span class=\"_ _0\"></span>oupe devrait paye<span class=\"_ _0\"></span>r pour emprunt<span class=\"_ _0\"></span>er sur une <span class=\"_ _58\"> </span>dur\u00e9e <span class=\"_ _58\"> </span>similaire, <span class=\"_ _58\"> </span>et <span class=\"_ _52\"> </span>avec <span class=\"_ _58\"> </span>une <span class=\"_ _58\"> </span>garantie similaire, l<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>fonds n\u00e9cessaires <span class=\"_ _3\"></span>pour se <span class=\"_ _2\"></span>procurer un <span class=\"_ _0\"></span>actif <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>similaire <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>l\u2019actif <span class=\"_ _1\"></span>comptabilis\u00e9<span class=\"_ _0\"></span> au <span class=\"_ _66\"> </span>titre <span class=\"_ _44\"> </span>du <span class=\"_ _44\"> </span>dro<span class=\"_ _0\"></span>it <span class=\"_ _66\"> </span>d\u2019utilisation <span class=\"_ _44\"> </span>dans <span class=\"_ _44\"> </span>un environnement <span class=\"_ _55\"> </span>\u00e9conomique <span class=\"_ _55\"> </span>similaire. <span class=\"_ _55\"> </span>Le <span class=\"_ _48\"> </span>TME refl\u00e8te <span class=\"_ _0\"></span>donc<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _1\"></span>\u00ab <span class=\"_ _0\"></span>aurait <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ayer \u00bb, ce <span class=\"_ _0\"></span>qui n\u00e9cessite <span class=\"_ _0\"></span>une estimation<span class=\"_ _0\"></span> lorsqu\u2019<span class=\"_ _0\"></span>il n\u2019y <span class=\"_ _0\"></span>a pas de taux observable dis<span class=\"_ _0\"></span>ponible (comme pour les <span class=\"_ _0\"></span>filiales <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>concluent <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019op\u00e9rations <span class=\"_ _0\"></span>de financement) <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>lorsqu<span class=\"_ _0\"></span>\u2019ils <span class=\"_ _1\"></span>doivent <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>ajust\u00e9es pour <span class=\"_ _0\"></span>refl\u00e9ter <span class=\"_ _0\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>termes <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ondi<span class=\"_ _3\"></span>tions <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contrat de <span class=\"_ _2\"></span>location <span class=\"_ _3\"></span>(par <span class=\"_ _3\"></span>exemple, <span class=\"_ _3\"></span>lorsque <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ontrats <span class=\"_ _2\"></span>de lo<span class=\"ls1\">cation ne <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>pas dans <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>devise fonctionnelle </span>de la filiale).<span class=\"_ _0\"></span> Le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _49\"> </span>estime <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>T<span class=\"_ _0\"></span>ME <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>uti<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sant <span class=\"_ _49\"> </span>des donn\u00e9es <span class=\"_ _46\"> </span>observables <span class=\"_ _46\"> </span>(te<span class=\"_ _0\"></span>lles <span class=\"_ _7\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>les <span class=\"_ _46\"> </span>taux<span class=\"_ _0\"></span> d\u2019int\u00e9r\u00eat <span class=\"_ _56\"> </span>du <span class=\"_ _60\"> </span>march\u00e9) <span class=\"_ _56\"> </span>lorsq<span class=\"_ _0\"></span>u\u2019elles <span class=\"_ _56\"> </span>sont disponibles <span class=\"_ _52\"> </span>et <span class=\"_ _52\"> </span>est <span class=\"_ _52\"> </span>tenu<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>faire <span class=\"_ _52\"> </span>certa<span class=\"_ _0\"></span>ines estimations <span class=\"_ _55\"> </span>sp\u00e9cifiques <span class=\"_\"> </span>en <span class=\"_ _48\"> </span>f<span class=\"_ _0\"></span>onction <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>l\u2019entit\u00e9 (telles <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>notatio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dit <span class=\"_ _1\"></span>autonome <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la filiale).26.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Imp\u00f4t sur le revenus</span></span>S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Depuis <span class=\"_ _0\"></span>201<span class=\"_ _0\"></span>5, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Soci\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>init<span class=\"_ _0\"></span>i\u00e9 <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>analyse <span class=\"_ _1\"></span>de l\u2019exposition <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>Groupe <span class=\"_ _2\"></span>dans<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>des <span class=\"_ _2\"></span>pays <span class=\"_ _2\"></span>autres <span class=\"_ _2\"></span>que la <span class=\"_ _5b\"> </span>B<span class=\"_ _0\"></span>elgique <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _5b\"> </span>devo<span class=\"_ _0\"></span>ir <span class=\"_ _5b\"> </span>potentielle<span class=\"_ _0\"></span>ment <span class=\"_ _5b\"> </span>payer<span class=\"_ _0\"></span>  certaines <span class=\"_ _0\"></span>tax<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>locales <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lors <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>l\u2019o<span class=\"_ _0\"></span>bligation <span class=\"_ _0\"></span>de paiement <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ces <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>axes <span class=\"_ _0\"></span>ava<span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>transf\u00e9r\u00e9e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aux clients <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Group<span class=\"_ _0\"></span>e. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>\u2019exposition <span class=\"_ _1\"></span>identifi<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 d\u00e9cembre <span class=\"_ _52\"> </span>2015, <span class=\"_ _52\"> </span>a <span class=\"_ _52\"> </span>\u00e9t\u00e9 <span class=\"_ _7\"> </span>r\u00e9duite <span class=\"_ _52\"> </span>\u00e0 <span class=\"_ _52\"> </span>la <span class=\"_ _52\"> </span>suite<span class=\"_ _0\"></span> d\u2019<span class=\"ls1\">analyses <span class=\"_ _6d\"> </span>plus <span class=\"_ _6d\"> </span>approfo<span class=\"_ _0\"></span>ndies <span class=\"_\"> </span>e<span class=\"_ _0\"></span>ffectu\u00e9es. <span class=\"_ _6d\"> </span> <span class=\"_\"> </span>La<span class=\"_ _0\"></span> </span>direction <span class=\"_ _4f\"> </span>surve<span class=\"_ _0\"></span>ille <span class=\"_ _53\"> </span>c<span class=\"_ _0\"></span>e <span class=\"_ _53\"> </span>r<span class=\"_ _0\"></span>isque <span class=\"_ _4f\"> </span>de <span class=\"_ _d\"> </span>pr\u00e8s <span class=\"_ _4f\"> </span>et r\u00e9guli\u00e8rement, <span class=\"_ _7\"> </span>cependant <span class=\"_ _7\"> </span>sur <span class=\"_ _7\"> </span>la <span class=\"_ _52\"> </span>base <span class=\"_ _7\"> </span>des donn\u00e9es <span class=\"_ _53\"> </span>disponibles<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>actuellement, <span class=\"_ _53\"> </span>il <span class=\"_ _53\"> </span>n\u2019est toujours <span class=\"_ _55\"> </span>pas <span class=\"_ _55\"> </span>possible <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>faire <span class=\"_ _55\"> </span>une <span class=\"_\"> </span>esti<span class=\"_ _3\"></span>mation fiable <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>l\u2019exposition <span class=\"_ _4e\"> </span>r\u00e9siduelle <span class=\"_ _4e\"> </span>et <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>ce <span class=\"_ _6d\"> </span>f<span class=\"_ _0\"></span>ait aucune provision n<span class=\"_ _0\"></span>\u2019a \u00e9t\u00e9 comptabilis\u00e9e d<span class=\"_ _0\"></span>ans les \u00e9tats financiers du G<span class=\"_ _0\"></span>roupe. La <span class=\"_ _51\"> </span>direction <span class=\"_ _49\"> </span>ne <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>\u2019attend <span class=\"_ _51\"> </span>pas <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _51\"> </span>ce <span class=\"_ _49\"> </span>que <span class=\"_ _51\"> </span>les exigences <span class=\"_ _51\"> </span>du <span class=\"_ _49\"> </span>pilier <span class=\"_ _49\"> </span>II <span class=\"_ _51\"> </span>so<span class=\"_ _0\"></span>ien<span class=\"_ _3\"></span>t <span class=\"_ _49\"> </span>applicables <span class=\"_ _49\"> </span>au groupe IBA \u00e9tant donn\u00e9 q<span class=\"_ _0\"></span>ue les seuils de chiffre d\u2019affaires <span class=\"ls96\">ne </span>so<span class=\"_ _0\"></span>nt pas atteints.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__22": {
   "value": "1.2.1 <span class=\"_ _23\"> </span>Changements dans<span class=\"_ _3\"></span> les m\u00e9thodes co<span class=\"_ _3\"></span>mptables et les informations \u00e0<span class=\"_ _3\"></span> fournir<span class=\"lscb\">, </span>changements dan<span class=\"_ _3\"></span>s les estimations et<span class=\"_ _3\"></span> les erreurs Les <span class=\"_ _27\"> </span>m<span class=\"_ _0\"></span>\u00e9thodes <span class=\"_ _27\"></span>comptables <span class=\"_ _27\"> </span>adopt\u00e9es <span class=\"_ _47\"> </span>dans <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>cadre de <span class=\"_ _5\"> </span>la <span class=\"_\"> </span>pr\u00e9paration <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>\u00e9tats <span class=\"_\"> </span>fin<span class=\"_ _0\"></span>anciers <span class=\"_\"> </span>consolid\u00e9s cl\u00f4tur\u00e9s au 31 d\u00e9cembre 2<span class=\"_ _3\"></span>022 sont coh\u00e9rentes avec celles <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>l\u2019execice <span class=\"_ _2\"></span>pr\u00e9c\u00e9dent <span class=\"_ _3\"></span>cl\u00f4tur\u00e9 <span class=\"_ _2\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d\u00e9cembre 2021, <span class=\"_ _49\"> </span><span class=\"ls1\">\u00e0 <span class=\"_ _50\"> </span>l\u2019exception <span class=\"_ _50\"> </span>de <span class=\"_ _49\"> </span>l\u2019adop<span class=\"_ _0\"></span>tion <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>nouvelles </span>normes <span class=\"_ _27\"> </span>et <span class=\"_ _27\"> </span>interp<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>\u00e9tations <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>vigueur <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>partir <span class=\"_ _27\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>du 1er janvier 2022",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__21": {
   "value": "1.2.1 <span class=\"_ _23\"> </span>Changements dans<span class=\"_ _3\"></span> les m\u00e9thodes co<span class=\"_ _3\"></span>mptables et les informations \u00e0<span class=\"_ _3\"></span> fournir<span class=\"lscb\">, </span>changements dan<span class=\"_ _3\"></span>s les estimations et<span class=\"_ _3\"></span> les erreurs Les <span class=\"_ _27\"> </span>m<span class=\"_ _0\"></span>\u00e9thodes <span class=\"_ _27\"></span>comptables <span class=\"_ _27\"> </span>adopt\u00e9es <span class=\"_ _47\"> </span>dans <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>cadre de <span class=\"_ _5\"> </span>la <span class=\"_\"> </span>pr\u00e9paration <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>\u00e9tats <span class=\"_\"> </span>fin<span class=\"_ _0\"></span>anciers <span class=\"_\"> </span>consolid\u00e9s cl\u00f4tur\u00e9s au 31 d\u00e9cembre 2<span class=\"_ _3\"></span>022 sont coh\u00e9rentes avec celles <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>l\u2019execice <span class=\"_ _2\"></span>pr\u00e9c\u00e9dent <span class=\"_ _3\"></span>cl\u00f4tur\u00e9 <span class=\"_ _2\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d\u00e9cembre 2021, <span class=\"_ _49\"> </span><span class=\"ls1\">\u00e0 <span class=\"_ _50\"> </span>l\u2019exception <span class=\"_ _50\"> </span>de <span class=\"_ _49\"> </span>l\u2019adop<span class=\"_ _0\"></span>tion <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>nouvelles </span>normes <span class=\"_ _27\"> </span>et <span class=\"_ _27\"> </span>interp<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>\u00e9tations <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>vigueur <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>partir <span class=\"_ _27\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>du 1er janvier 2022. Les <span class=\"_ _53\"> </span>changements <span class=\"_ _5a\"> </span>dans <span class=\"_ _53\"> </span>les <span class=\"_ _53\"> </span>estimations <span class=\"_ _5a\"> </span>sont comptabilis\u00e9s <span class=\"_ _57\"> </span>p<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ospectivement. <span class=\"_ _57\"> </span> <span class=\"_ _15\"> </span>Les <span class=\"_ _57\"> </span>e<span class=\"_ _0\"></span>rr<span class=\"_ _3\"></span>eurs mat\u00e9rielles <span class=\"_\"> </span>sont <span class=\"_\"> </span>comptabilis\u00e9es <span class=\"_\"> </span>r\u00e9trospectivement, mais <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>n\u2019y <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>eu d\u2019erre<span class=\"_ _3\"></span>ur <span class=\"_ _3\"></span>comptables <span class=\"_ _3\"></span>significatives comptabilis\u00e9es dans ces \u00e9tats financiers consolid\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__23": {
   "value": "1.3. <span class=\"_ _8d\"> </span>BASE DE CONSOLIDATION La soci\u00e9t\u00e9 m\u00e8re e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> toutes ses fili<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>les contr\u00f4l\u00e9es sont incluses dans la consolidation. 1.3.1 <span class=\"_ _23\"> </span>Filiales Les actifs <span class=\"_ _3\"></span>et passifs, les <span class=\"_ _2\"></span>droi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s et en<span class=\"_ _3\"></span>gagements, ainsi que <span class=\"_ _0\"></span>les produits <span class=\"_ _0\"></span>et charges d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>la soci\u00e9t\u00e9 <span class=\"_ _0\"></span>m\u00e8re et <span class=\"_ _0\"></span>de ses <span class=\"_\"> </span>filiales <span class=\"_\"> </span>contr\u00f4l\u00e9es <span class=\"_\"> </span>sont <span class=\"_\"> </span>consolid\u00e9es <span class=\"_\"> </span>dans <span class=\"_\"> </span>son int\u00e9gralit\u00e9.  Le <span class=\"_ _0\"></span>Groupe<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>contr\u00f4le une entit\u00e9 l<span class=\"_ _0\"></span>orsque le Groupe <span class=\"_ _0\"></span>est expos\u00e9 <span class=\"_ _4\"> </span>\u00e0, <span class=\"_ _51\"> </span>ou <span class=\"_ _4\"> </span>a <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>dro<span class=\"_ _0\"></span>its<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00e0, <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>re<span class=\"_ _0\"></span>ndem<span class=\"_ _3\"></span>ents variables <span class=\"_\"> </span>de <span class=\"_\"> </span>sa <span class=\"_\"> </span>participation <span class=\"_\"> </span>avec<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>l\u2019e<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tit\u00e9 <span class=\"_\"> </span>et <span class=\"_\"> </span>a <span class=\"_\"> </span>la capacit\u00e9 <span class=\"_ _4e\"> </span>d\u2019affecter <span class=\"_ _4e\"> </span>ces <span class=\"_ _6d\"> </span>ren<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>ements <span class=\"_ _4e\"> </span>gr\u00e2ce <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>son pouvoir <span class=\"_ _6d\"> </span>sur <span class=\"_ _4e\"> </span>l\u2019entit\u00e9. <span class=\"_ _6d\"> </span>Les <span class=\"_ _4e\"> </span>filiales <span class=\"_ _6d\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _5\"> </span>enti\u00e8rement consolid\u00e9es <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ompter <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>date <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>laquelle <span class=\"_ _4e\"> </span>le contr\u00f4le <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>transf\u00e9r\u00e9 <span class=\"_ _7\"> </span>au <span class=\"_ _52\"> </span>Grou<span class=\"_ _0\"></span>pe. <span class=\"_ _7\"> </span>Elles <span class=\"_ _7\"> </span>sont d\u00e9consolid\u00e9es <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>partir <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>te <span class=\"_ _4e\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>laquelle <span class=\"_ _4\"> </span>le contr\u00f4le cesse. Les <span class=\"_ _1\"></span>pertes <span class=\"_ _0\"></span>non <span class=\"_ _1\"></span>r\u00e9alis\u00e9es <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>\u00e9galement <span class=\"_ _0\"></span>\u00e9lim<span class=\"_ _0\"></span>in\u00e9es, sauf <span class=\"_ _5b\"> </span>si <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>transaction <span class=\"_ _5b\"> </span>fournit <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>reuve<span class=\"_ _3\"></span> <span class=\"_ _5b\"> </span>d'une d\u00e9pr\u00e9ciation <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>l'actif <span class=\"_ _5b\"> </span>transf\u00e9r\u00e9. <span class=\"_ _5b\"> </span>Les <span class=\"_ _5b\"> </span>m\u00e9<span class=\"_ _0\"></span>thode<span class=\"_ _3\"></span>s comptables <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>ont <span class=\"_ _3\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>modifi\u00e9es <span class=\"_ _2\"></span>lorsque <span class=\"_ _2\"></span>cela s'est <span class=\"_ _48\"> </span>av\u00e9r\u00e9 <span class=\"_ _48\"> </span>n\u00e9cessaire <span class=\"_ _48\"> </span>pour <span class=\"_ _48\"> </span>assurer <span class=\"_\"> </span>la <span class=\"_ _47\"> </span>coh\u00e9rence avec les m\u00e9thodes adopt\u00e9es par le Groupe. Les <span class=\"_ _5c\"> </span>traitements <span class=\"_ _23\"> </span>suivants <span class=\"_ _23\"> </span>sont <span class=\"_ _5c\"> </span>op\u00e9r\u00e9s <span class=\"_ _23\"> </span>en consolidation:  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>comptable <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>participation <span class=\"_ _27\"></span>de </span></span>la <span class=\"_ _27\"></span>Soci\u00e9t\u00e9 <span class=\"_ _27\"></span>m<span class=\"_ _0\"></span>\u00e8re <span class=\"_ _1\"></span>da<span class=\"_ _0\"></span>ns <span class=\"_ _27\"></span>chacune <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>fi<span class=\"_ _0\"></span>liales ainsi que la p<span class=\"_ _0\"></span>art des capitaux<span class=\"_ _0\"></span> propres de la Soci\u00e9t\u00e9 <span class=\"_ _2\"></span>m\u00e8re <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _2c\"></span>chacune <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>sont \u00e9limin\u00e9s ;  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _46\"> </span>participations <span class=\"_ _46\"> </span>ne <span class=\"_ _46\"> </span>donnant <span class=\"_ _46\"> </span>pas <span class=\"_ _46\"> </span>le<span class=\"_ _0\"></span> </span></span>contr\u00f4le <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_\"> </span>les <span class=\"_ _6d\"> </span>actifs <span class=\"_ _6d\"> </span>n<span class=\"_ _0\"></span>ets <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>filiales consolid\u00e9es <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>identifi\u00e9es <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>pr<span class=\"_ _0\"></span>\u00e9sent\u00e9es s\u00e9par\u00e9ment <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>la <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>ituation <span class=\"_ _51\"> </span>fi<span class=\"_ _0\"></span>nanci\u00e8re consolid\u00e9e <span class=\"_ _3\"></span>sous <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rubrique<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00ab <span class=\"_ _2\"></span>Partic<span class=\"_ _0\"></span>ipations ne <span class=\"_ _1\"></span>donnant <span class=\"_ _1\"></span>pas <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>contr\u00f4le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00bb <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitaux propres.  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _1\"></span>part <span class=\"_ _1\"></span>du <span class=\"_ _27\"></span>r\u00e9sultat <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>filiales <span class=\"_ _1\"></span>consolid\u00e9<span class=\"_ _0\"></span>es </span></span>selon <span class=\"_ _48\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>m\u00e9thode <span class=\"_ _55\"> </span>d\u2019int\u00e9gration <span class=\"_ _55\"> </span>globale <span class=\"_ _55\"> </span>et imputable <span class=\"_ _4e\"> </span>a<span class=\"_ _0\"></span>ux <span class=\"_ _4e\"> </span>actions<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>d\u00e9<span class=\"_ _0\"></span>tenues <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>les entit\u00e9s <span class=\"_ _6f\"> </span>en <span class=\"_ _23\"> </span>dehors <span class=\"_ _6f\"> </span>du <span class=\"_ _23\"> </span>Groupe <span class=\"_ _6f\"> </span>es<span class=\"_ _0\"></span>t repr\u00e9sent\u00e9e <span class=\"_ _4\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>compte <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>r\u00e9sultat consolid\u00e9 <span class=\"_ _58\"> </span>sous <span class=\"_ _52\"> </span>la <span class=\"_ _58\"> </span>ru<span class=\"_ _0\"></span>brique <span class=\"_ _58\"> </span>\u00ab <span class=\"_ _58\"> </span>R\u00e9sultat<span class=\"_ _0\"></span> attribuable <span class=\"_\"> </span>aux <span class=\"_\"> </span>participatio<span class=\"_ _0\"></span>ns <span class=\"_\"> </span>ne <span class=\"_\"> </span>donnant<span class=\"_ _0\"></span> pas le contr\u00f4le \u00bb ; <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _50\"> </span>soldes <span class=\"_ _50\"> </span>et <span class=\"_ _50\"> </span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _50\"> </span>internes <span class=\"_ _50\"> </span>du </span></span>Groupe <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>plus-v<span class=\"_ _0\"></span>alues <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>moins-values<span class=\"_ _0\"></span> non r\u00e9<span class=\"_ _0\"></span>alis\u00e9es sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>transactions <span class=\"_ _0\"></span>entre les<span class=\"_ _0\"></span> soci\u00e9t\u00e9s <span class=\"_ _53\"> </span>du <span class=\"_ _5a\"> </span>Groupe <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _5a\"> </span>enti\u00e8remen<span class=\"_ _0\"></span>t \u00e9limin\u00e9es.  Les <span class=\"_ _5\"> </span>\u00e9tats <span class=\"_\"> </span>financiers <span class=\"_ _5\"> </span>consolid\u00e9s <span class=\"_\"> </span>so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>pr\u00e9par\u00e9s <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> moyen <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>r\u00e8gles <span class=\"_ _1\"></span>comptables <span class=\"_ _1\"></span>uniformes <span class=\"_ _1\"></span>applicables aux <span class=\"_ _6d\"> </span>transactions <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>m\u00eam<span class=\"_ _0\"></span>e <span class=\"_\"> </span>n<span class=\"_ _0\"></span>ature <span class=\"_ _5\"> </span>et <span class=\"_ _5\"> </span>aux <span class=\"_ _6d\"> </span>autres \u00e9v\u00e9nements dans des circonstances similaires. &gt;&gt; En savoir plus sur les filiales dans Note 5.1<span class=\"ff36 fcd\"> </span>1.3.2 <span class=\"_ _23\"> </span>Entreprise asso<span class=\"_ _3\"></span>ci\u00e9es Une <span class=\"_ _26\"> </span>entreprise <span class=\"_ _26\"> </span>associ\u00e9e <span class=\"_ _26\"> </span>est <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>entit\u00e9 <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>sein <span class=\"_ _26\"> </span>de laquelle <span class=\"_ _6f\"> </span>l\u2019investisseur <span class=\"_ _6f\"> </span>exerce <span class=\"_ _6f\"> </span>une <span class=\"_ _6f\"> </span>in<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>luence significative, <span class=\"_ _6d\"> </span>mais <span class=\"_ _6d\"> </span>qui <span class=\"_ _4e\"> </span>n\u2019est <span class=\"_ _6d\"> </span>ni <span class=\"_ _6d\"> </span>une <span class=\"_ _4e\"> </span>filiale <span class=\"_ _6d\"> </span>ni <span class=\"_ _6d\"> </span>une coentreprise <span class=\"_ _6e\"> </span>(cf.sous-s<span class=\"_ _0\"></span>ecti<span class=\"_ _3\"></span>on <span class=\"_ _6e\"> </span>s<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ivante) <span class=\"_ _6e\"> </span>de l\u2019investisseur. L\u2019influence significative est l<span class=\"_ _0\"></span>a capacit\u00e9 \u00e0 <span class=\"_ _5a\"> </span>prendre <span class=\"_ _5a\"> </span>part <span class=\"_ _5a\"> </span>aux <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>cisions <span class=\"_ _5a\"> </span>financi\u00e8res <span class=\"_ _5a\"> </span>et op\u00e9rationnelles <span class=\"_ _69\"> </span>de <span class=\"_ _69\"> </span>l\u2019entit\u00e9 <span class=\"_ _69\"> </span>b\u00e9n\u00e9ficiaire <span class=\"_ _69\"> </span>de l\u2019investissement, <span class=\"_ _48\"> </span>mais <span class=\"_\"> </span>non<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>con<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>\u00f4ler <span class=\"_ _48\"> </span>ces <span class=\"_\"> </span>r\u00e8g<span class=\"_ _3\"></span>les. Cette <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apacit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>pr\u00e9sum\u00e9e <span class=\"_ _1\"></span>comme <span class=\"_ _0\"></span>\u00e9tant <span class=\"_ _1\"></span>effective lorsque <span class=\"_ _0\"></span> l\u2019investisseur <span class=\"_ _0\"></span>d\u00e9tient au <span class=\"_ _0\"></span>minimum 20 <span class=\"_ _0\"></span>% des droits de <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>te de <span class=\"_ _2\"></span>l\u2019en<span class=\"_ _0\"></span>tit\u00e9 <span class=\"_ _2\"></span>b<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>n\u00e9ficiaire et <span class=\"_ _2\"></span>est pr\u00e9sum\u00e9e inexistante <span class=\"_ _1\"></span>lorsque <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>parts <span class=\"_ _1\"></span>d\u00e9tenues <span class=\"_ _27\"></span>repr\u00e9sentent moins <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>%. <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>supposition <span class=\"_ _1\"></span>peut <span class=\"_ _0\"></span>\u00ea<span class=\"_ _0\"></span>tre <span class=\"_ _1\"></span>r\u00e9fut\u00e9e<span class=\"_ _3\"></span> s\u2019il existe des preuves \u00e9videntes du contraire.  Toutes <span class=\"_ _7a\"> </span>les <span class=\"_ _70\"> </span>entreprises <span class=\"_ _70\"> </span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>soci\u00e9es <span class=\"_ _7a\"> </span>sont comptabilis\u00e9es <span class=\"_ _6d\"> </span>selon <span class=\"_ _6d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>m\u00e9thode <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>la <span class=\"_ _4e\"> </span>mise <span class=\"_ _6d\"> </span>en \u00e9quivalence <span class=\"_ _46\"> </span>: <span class=\"_ _46\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _46\"> </span>participations <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _46\"> </span>incluses s\u00e9par\u00e9ment <span class=\"_ _26\"> </span>dans <span class=\"_ _27\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>situation <span class=\"_ _26\"> </span>financi\u00e8re <span class=\"_ _26\"> </span>consolid\u00e9e (sous <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ubrique <span class=\"_ _0\"></span>\u00ab Soci\u00e9t\u00e9s <span class=\"_ _0\"></span>mise <span class=\"_ _0\"></span>en \u00e9q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ivalence <span class=\"_ _0\"></span>\u00bb) \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cl\u00f4ture <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _0\"></span>correspondant \u00e0 <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _5\"> </span>d\u00e9tenue <span class=\"_ _5\"> </span>dans <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ca<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>itaux <span class=\"_ _6d\"> </span>propres <span class=\"_ _6d\"> </span>de l\u2019entreprise <span class=\"_ _49\"> </span>associ\u00e9e <span class=\"_ _50\"> </span>(retrait\u00e9s <span class=\"_ _49\"> </span>selon <span class=\"_ _49\"> </span>les <span class=\"_ _50\"> </span>IFRS), r\u00e9sultat <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l\u2019exercice <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>nclus. <span class=\"_ _1\"></span>Les <span class=\"_ _26\"> </span>dividendes <span class=\"_ _27\"></span>vers\u00e9s par <span class=\"_ _2\"></span>l\u2019entit\u00e9 <span class=\"_ _2\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _2\"></span>diminuent <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valeu<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>comptable de l\u2019investissement. La <span class=\"_ _4e\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _6d\"> </span>des <span class=\"_ _4\"> </span>r\u00e9sultats <span class=\"_ _4e\"> </span>des <span class=\"_ _4e\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es imputable au <span class=\"_ _2\"></span>Groupe est inclu<span class=\"_ _3\"></span>se s\u00e9par\u00e9ment <span class=\"_ _2\"></span>dans le compte <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>r\u00e9sultat <span class=\"_ _5\"> </span>consolid\u00e9 <span class=\"_ _5\"> </span>sous <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>rub<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ique <span class=\"_ _5\"> </span>\u00ab Quote-part <span class=\"_ _4e\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _6d\"> </span>b\u00e9n\u00e9fice/(perte) <span class=\"_ _4e\"> </span>des <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>oci<span class=\"_ _3\"></span>\u00e9t\u00e9s mises en \u00e9quivalence \u00bb. Les <span class=\"_ _26\"> </span>p<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>fits <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes <span class=\"_ _47\"> </span>r\u00e9sultant <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>transactions entre <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>investisseur <span class=\"_ _0\"></span>(ou <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> filiales <span class=\"_ _0\"></span>consolid\u00e9es) <span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> des <span class=\"_ _60\"> </span>entreprises <span class=\"_ _60\"> </span>associ\u00e9es <span class=\"_ _56\"> </span>sont <span class=\"_ _60\"> </span>\u00e9limin\u00e9s proportionnellement <span class=\"_ _56\"> </span>\u00e0 <span class=\"_ _56\"> </span>la <span class=\"_ _56\"> </span>participation <span class=\"_ _56\"> </span>de l\u2019investisseur dans l\u2019entreprise associ\u00e9e. &gt;&gt; En savoir plus sur les associ\u00e9s dans Note <span class=\"_ _0\"></span>5.<span class=\"_ _3\"></span>2<span class=\"ff36 fcd\"> </span>1.3.3 <span class=\"_ _23\"> </span>Entit\u00e9s contr\u00f4l\u00e9e<span class=\"_ _3\"></span>s  conjointemen<span class=\"_ _3\"></span>t Comme <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>entreprises <span class=\"_ _0\"></span>associ\u00e9es, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m\u00e9thode de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>se <span class=\"_ _6d\"> </span>en <span class=\"_ _4e\"> </span>\u00e9quivalence <span class=\"_ _6d\"> </span>est <span class=\"_ _6d\"> </span>utilis\u00e9e <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _6d\"> </span>les accords <span class=\"_ _0\"></span>de coentreprise du <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>qui sont c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ass\u00e9s comme des Joint ventures.   &gt;&gt; <span class=\"_ _0\"></span>En savoir <span class=\"_ _0\"></span>plus s<span class=\"_ _0\"></span>ur les c<span class=\"_ _0\"></span>oentreprises <span class=\"_ _0\"></span>dans la <span class=\"_ _0\"></span>note 5.2<span class=\"ff36 fcd\"> </span>1.3.4 <span class=\"_ _23\"> </span>Regroupement d\u2019entreprises et<span class=\"_ _3\"></span> traitement d<span class=\"lsbc\">es</span> goodwill ou d<span class=\"ls41\">es</span> goodwill n\u00e9gatifs  Les <span class=\"_ _5c\"> </span>regroupements <span class=\"_ _5c\"> </span>d\u2019entreprises <span class=\"_ _23\"> </span>sont <span class=\"_ _5c\"> </span>une transaction <span class=\"_ _27\"> </span>ou <span class=\"_ _26\"> </span>un <span class=\"_ _27\"> </span>au<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>\u00e9v<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>nement <span class=\"_ _27\"> </span>dans <span class=\"_ _26\"> </span>lequel <span class=\"_ _27\"> </span>un acqu\u00e9reur <span class=\"_ _27\"></span>obtient <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontr\u00f4le <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>ou <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>plusieurs entreprises. <span class=\"_ _46\"> </span>Une <span class=\"_ _5a\"> </span>entreprise <span class=\"_ _46\"> </span>est <span class=\"_ _46\"> </span>un <span class=\"_ _46\"> </span>ensemble d\u2019activit\u00e9s <span class=\"_ _5b\"> </span>et <span class=\"_ _5b\"> </span>d\u2019actifs <span class=\"_ _5b\"> </span>mis <span class=\"_ _5b\"> </span>en <span class=\"_ _5b\"> </span>oeuvre <span class=\"_ _5b\"> </span>et <span class=\"_ _5b\"> </span>g\u00e9r\u00e9s ensemble afi<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de fournir un <span class=\"_ _0\"></span>rendement<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ou tout autre avantage <span class=\"_ _2\"></span>\u00e9conomique <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>es <span class=\"_ _2c\"></span>investisseurs. <span class=\"_ _2\"></span>Dans <span class=\"_ _2\"></span>tous les <span class=\"_ _66\"> </span>regroupements <span class=\"_ _66\"> </span>d\u2019entreprises, <span class=\"_ _66\"> </span>une <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span>ntit\u00e9 (l\u2019acqu\u00e9reur) prend durablem<span class=\"_ _3\"></span>ent le contr\u00f4le d<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>une <span class=\"_ _3\"></span>ou de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>entit\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>entreprises <span class=\"_ _0\"></span>(la<span class=\"_ _0\"></span> ou<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>entit\u00e9s acquises). Tous <span class=\"_ _26\"> </span>les <span class=\"_ _27\"> </span>re<span class=\"_ _0\"></span>gr<span class=\"_ _3\"></span>oupements <span class=\"_ _26\"> </span>d\u2019entreprises <span class=\"_ _26\"> </span>(acquisitions d\u2019e<span class=\"ls1\">ntreprises) <span class=\"_ _48\"> </span>survenus <span class=\"_\"> </span>apr\u00e8s <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>1er <span class=\"_\"> </span>janv<span class=\"_ _3\"></span>ier <span class=\"_\"> </span>2004 </span>sont <span class=\"_ _0\"></span>comptabilis\u00e9s <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>la m\u00e9thode <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acquisition (\u00ab <span class=\"_ _26\"> </span>Purchase <span class=\"_ _26\"> </span>Method <span class=\"_ _26\"> </span>\u00bb).<span class=\"_ _0\"></span><span class=\"lsce\">  </span>L\u2019acqu\u00e9reur <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>\u00e9term<span class=\"_ _3\"></span>ine <span class=\"_ _26\"> </span>le co\u00fbt <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>regroupement <span class=\"_ _5b\"> </span>d\u2019entreprises <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>date d\u2019acquisition <span class=\"_ _0\"></span>(la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>laquelle <span class=\"_ _0\"></span>l\u2019acqu\u00e9reur <span class=\"_ _1\"></span>prend <span class=\"_ _0\"></span>le contr\u00f4le <span class=\"_\"> </span>des <span class=\"_\"> </span>actifs <span class=\"_\"> </span>nets <span class=\"_\"> </span>de <span class=\"_\"> </span>l\u2019entit\u00e9 <span class=\"_\"> </span>acquise) <span class=\"_\"> </span>et <span class=\"_\"> </span>le compare <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>juste <span class=\"_ _27\"></span>valeur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>passifs <span class=\"_ _27\"></span>nets identifiables <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l\u2019entit\u00e9 <span class=\"_ _4\"> </span>acquise. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>goodwill <span class=\"_ _4\"> </span>est initialement <span class=\"_ _1\"></span>\u00e9valu\u00e9 <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>l'exc\u00e9dent <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la contrepartie <span class=\"_ _47\"> </span>transf\u00e9<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>e <span class=\"_ _47\"> </span>et <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>juste <span class=\"_ _48\"> </span>valeur <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>la par<span class=\"ls1\">ticipation <span class=\"_ _11\"> </span>minoritaire <span class=\"_ _66\"> </span>sur <span class=\"_ _15\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>ctif<span class=\"_ _3\"></span>s <span class=\"_ _11\"> </span>ne<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s </span>identifiables <span class=\"_ _1\"></span>acquis <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>passifs <span class=\"_ _0\"></span>assum\u00e9s. <span class=\"_ _1\"></span>Si <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ette contrepartie est <span class=\"_ _0\"></span>inf\u00e9r<span class=\"_ _3\"></span>ieure \u00e0 <span class=\"_ _0\"></span>la juste valeur des actifs nets <span class=\"_ _46\"> </span>de <span class=\"_ _5a\"> </span>la <span class=\"_ _46\"> </span>filiale <span class=\"_ _5a\"> </span>acquise, <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>diff\u00e9rence <span class=\"_ _46\"> </span>est comptabilis\u00e9e en r\u00e9sultat. <span class=\"ls5f\">  </span> Les <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _1\"></span>li\u00e9s <span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>pris <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>charges au <span class=\"_ _26\"> </span>fur <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>mesure<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qu\u2019ils <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>engag\u00e9s. <span class=\"_ _26\"> </span>Les <span class=\"_ _26\"> </span>actifs identifiables <span class=\"_ _2\"></span>acquis <span class=\"_ _3\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ass<span class=\"_ _3\"></span>ifs <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>passifs <span class=\"_ _2\"></span>\u00e9ventuels assum\u00e9s <span class=\"_ _d\"> </span>dans <span class=\"_ _d\"> </span>le <span class=\"_ _4f\"> </span>cadre <span class=\"_ _d\"> </span>d\u2019un <span class=\"_ _d\"> </span>regroupement d\u2019entreprises <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>\u00e9valu\u00e9s <span class=\"_ _47\"> </span>initialement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>leur <span class=\"_ _26\"> </span>j<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ste va<span class=\"ls1\">leur \u00e0 la date d\u2019acquisition.  </span>Toute <span class=\"_ _d\"> </span>contrepartie <span class=\"_ _d\"> </span>conditionnelle <span class=\"_ _d\"> </span>devant <span class=\"_ _d\"> </span>\u00eatre transf\u00e9r\u00e9e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span><span class=\"lscf\">le</span> <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>comptabilis<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>juste valeur <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _4e\"> </span>date <span class=\"_ _4e\"> </span>d\u2019acquisition. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>modifications ult\u00e9rieures <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _6d\"> </span>v<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span>ur <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6d\"> </span>contrepartie conditionnelle qui <span class=\"_ _2\"></span>est consid\u00e9e <span class=\"_ _2\"></span>comme un <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctif <span class=\"_ _2\"></span>ou un passif <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _11\"> </span>comptabilis\u00e9es <span class=\"_ _66\"> </span>en <span class=\"_ _11\"> </span>r\u00e9sultat. <span class=\"_ _44\"> </span>La contrepartie <span class=\"_ _4\"> </span>conditionnelle <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ass\u00e9e <span class=\"_ _4\"> </span>comme <span class=\"_ _4\"> </span>fonds propres <span class=\"_ _5b\"> </span>n\u2019est <span class=\"_ _50\"> </span>pas <span class=\"_ _5b\"> </span>r\u00e9\u00e9valu\u00e9e, <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>son <span class=\"_ _5b\"> </span>paiement ult\u00e9rieur est comptabilis\u00e9 dans les capitaux propres. Des <span class=\"_ _52\"> </span>r\u00e8gles <span class=\"_ _58\"> </span>similaires <span class=\"_ _52\"> </span>ont <span class=\"_ _58\"> </span>\u00e9t\u00e9 <span class=\"_ _52\"> </span>appliqu\u00e9e<span class=\"_ _0\"></span>s <span class=\"_ _58\"> </span>aux investissements <span class=\"_ _1\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>selon <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m\u00e9thode<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de la <span class=\"_ _4\"> </span>mise <span class=\"_ _4e\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6d\"> </span>\u00e9<span class=\"_ _0\"></span>quivalence, <span class=\"_ _4e\"> </span>sauf <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>tout <span class=\"_ _4\"> </span>goodwill r\u00e9sultant <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>investissements <span class=\"_ _27\"></span>est <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>nclus <span class=\"_ _1\"></span>dans <span class=\"_ _27\"></span>la valeur comptable de l\u2019investissement. Le <span class=\"_ _0\"></span>goodwill n\u00e9<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>atif <span class=\"_ _0\"></span>r\u00e9sultant de <span class=\"_ _0\"></span>ces <span class=\"_ _0\"></span>investissements est i<span class=\"_ _0\"></span>nclu<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>dans la <span class=\"_ _0\"></span>d\u00e9terminatio<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>part de l\u2019<span class=\"_ _0\"></span>entit<span class=\"_ _3\"></span>\u00e9 dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>b\u00e9n\u00e9fice <span class=\"_ _2\"></span>ou <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>pe<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>te <span class=\"_ _2\"></span>de l\u2019e<span class=\"_ _3\"></span>ntit\u00e9 <span class=\"_ _3\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _2\"></span>au cours <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>p\u00e9riode pendant <span class=\"_ _2\"></span>laquelle <span class=\"_ _2\"></span>l\u2019investissement est acquis. Le <span class=\"_ _4f\"> </span>goodwill <span class=\"_ _53\"> </span>n\u2019est <span class=\"_ _53\"> </span>pas <span class=\"_ _4f\"> </span>amorti, <span class=\"_ _53\"> </span>mais <span class=\"_ _4f\"> </span>soumis anuellement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>test <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>perte <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>(o<span class=\"_ _0\"></span>u <span class=\"_ _26\"> </span>plus fr\u00e9quemment <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>les <span class=\"_ _5\"> </span>circonstances <span class=\"_ _5\"> </span>l\u2019imposent). <span class=\"_ _5\"> </span>Le goodwill n\u00e9gatif est comptabilis\u00e9 comme b\u00e9n\u00e9fice. Au <span class=\"_ _49\"> </span>cas <span class=\"_ _51\"> </span>par <span class=\"_ _49\"> </span>cas, <span class=\"_ _49\"> </span>le <span class=\"_ _49\"> </span>Groupe <span class=\"_ _51\"> </span>comptabilise <span class=\"_ _49\"> </span>toute participation <span class=\"_ _5b\"> </span>ne <span class=\"_ _5b\"> </span>donnant <span class=\"_ _5b\"> </span>pas <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>contr\u00f4le <span class=\"_ _5b\"> </span>dans l'entreprise <span class=\"_ _2\"></span>acquise <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>aleur, <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>part proportionnelle <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la participation <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>donnant <span class=\"_ _0\"></span>pas le contr\u00f4le dans les actifs nets de l'entreprise acquise. &gt;&gt; En savoir plus sur Goodwill dans Note 7.1<span class=\"ff36 fcd\"> </span>1.3.5 <span class=\"_ _23\"> </span>Acquisition de participation<span class=\"_ _3\"></span>s ne donnant pas le contr\u00f4le  L\u2019exc\u00e9dent <span class=\"_ _66\"> </span>entre <span class=\"_ _11\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>co\u00fbt <span class=\"_ _66\"> </span>d\u2019acquisition <span class=\"_ _66\"> </span>des participations <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>donnant <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>contr\u00f4le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>solde des <span class=\"_ _27\"> </span>participations <span class=\"_ _27\"> </span>ne <span class=\"_ _26\"> </span>donnant <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>le <span class=\"_ _26\"> </span>contr\u00f4le <span class=\"_ _27\"></span>dans l\u2019\u00e9tat de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>situations financi\u00e8res <span class=\"_ _2\"></span>est d\u00e9duit <span class=\"_ _3\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>fonds propres (\u00ab mod\u00e8le de l\u2019entit\u00e9 \u00e9conomique \u00bb). 1.3.6 <span class=\"_ _23\"> </span>Conversion des \u00e9ta<span class=\"_ _3\"></span>ts financiers des<span class=\"_ _3\"></span> op\u00e9rations \u00e9trang\u00e8res Les \u00e9tats financiers<span class=\"_ _0\"></span> des entit\u00e9s du Groupe so<span class=\"_ _0\"></span>nt \u00e9valu\u00e9s <span class=\"_ _55\"> </span>en <span class=\"_ _48\"> </span>utilisant <span class=\"_ _55\"> </span>leur <span class=\"_ _48\"> </span>devise <span class=\"_ _55\"> </span>fonctionnelle,<span class=\"_ _0\"></span> qui <span class=\"_ _5c\"> </span>est <span class=\"_ _23\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>devise <span class=\"_ _5c\"> </span>de <span class=\"_ _5c\"> </span>l'environnemen<span class=\"_ _0\"></span>t \u00e9conomique <span class=\"_ _0\"></span>primaire <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>lequel <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>op\u00e8rent<span class=\"_ _0\"></span> et qui correspon<span class=\"_ _0\"></span>d pour la plupart<span class=\"_ _0\"></span> d'entre elles \u00e0 leur devise locale.<span class=\"_ _0\"></span> Tous <span class=\"_\"> </span>les <span class=\"_\"> </span>actifs<span class=\"_ _0\"></span> <span class=\"_\"> </span>(goodwill <span class=\"_\"> </span>compris) <span class=\"_ _5\"> </span>et<span class=\"_ _0\"></span> <span class=\"_\"> </span>passifs mon\u00e9taires <span class=\"_ _1\"></span><span class=\"ls96\">que</span> <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>on\u00e9taires <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>convertis au <span class=\"_ _2\"></span>taux de <span class=\"_ _2\"></span>cl\u00f4ture. Le<span class=\"_ _3\"></span>s revenus <span class=\"_ _2\"></span>et l<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>d\u00e9penses<span class=\"_ _0\"></span> sont <span class=\"_ _5b\"> </span>convertis<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>au <span class=\"_ _5b\"> </span>taux <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>date <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> transaction <span class=\"_ _26\"> </span>(taux <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>change <span class=\"_ _26\"> </span>histor<span class=\"_ _0\"></span>ique) <span class=\"_ _27\"></span>ou <span class=\"_ _47\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> taux moyen <span class=\"ls96\">du<span class=\"_ _0\"></span></span> mois Sauf pour les op\u00e9rati<span class=\"_ _0\"></span>ons \u00e0 l\u2019\u00e9tranger <span class=\"_ _64\"> </span>dans <span class=\"_ _63\"> </span>des <span class=\"_ _64\"> </span>\u00e9conomies hyperinflationnistes<span class=\"_ _0\"></span>. Les <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>iff\u00e9rences <span class=\"_ _2\"></span>r\u00e9su<span class=\"_ _0\"></span>ltant <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>conversi<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>\u00e0 ces diff\u00e9rents taux<span class=\"_ _0\"></span> sont co<span class=\"_ _0\"></span>mptabilis\u00e9es d<span class=\"_ _0\"></span>irectement dans <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>apitaux <span class=\"_ _2\"></span>pro<span class=\"_ _0\"></span>pres <span class=\"_ _2\"></span>au titre <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>\u00ab<span class=\"_ _0\"></span>\u00c9carts <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> conversion\u00bb et <span class=\"_ _2\"></span>n\u2019ont pas <span class=\"_ _2\"></span>d\u2019<span class=\"_ _0\"></span>impact <span class=\"_ _2\"></span>sur le <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>mpte de r\u00e9sultat. Les <span class=\"_ _1\"></span>principaux <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>change <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>rapport <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span> EUR <span class=\"_ _27\"></span>u<span class=\"_ _0\"></span>tilis\u00e9s <span class=\"_ _27\"></span>sont <span class=\"_ _26\"> </span>mention<span class=\"_ _0\"></span>n\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>t<span class=\"_ _0\"></span>ableau ci<span class=\"ls1\">-dessous:</span>Taux de cl\u00f4ture au<span class=\"_ _0\"></span> 31 Taux de cl\u00f4ture au<span class=\"_ _0\"></span> 31 D\u00e9cembre 2021<span class=\"_ _0\"></span> Taux moyen annue<span class=\"_ _0\"></span>l 2021 D\u00e9cembre 2022<span class=\"_ _0\"></span> Taux moyen annue<span class=\"_ _0\"></span>l 2022 USD 1,1326 1,1831 1,0666 1,0541 SEK<span class=\"ls1\"> </span>10,2503 10,1420 11,1218 10,6256 CNY<span class=\"ls1\"> </span>7,1947 7,6318 7,3582 7,0768 INR 84,2292 87,3256 88,1710 82,5729 RUB<span class=\"ls1\"> </span>85,3004 87,1639 78,8640 73,8896 JPY  130,3800 129,8215 140,6600 137,9390 CAD<span class=\"ls1\"> </span>1,4393 1,4829 1,4440 1,3703 GBP 0,8403 0,8598 0,8869 0,8524 ARS<span class=\"ls1\">  </span>116,4634 112,2964 189,0702 155,7788 THB  37,6530 37,7450 36,8350 36,7956 SGD 1,5279 1,5906 1,4300 1,4516 EGP 17,7837 18,5345 26,4505 20,1267 TWD 31,4035 33,0330 32,8278 31,3239 KRW<span class=\"ls1\"> </span>1 346,3800 1 352,5865 1 344,0900 1 356,7687 GEL 3,4820 3,7816 2,8458 3,0473",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__25": {
   "value": "1.3.1 <span class=\"_ _23\"> </span>Filiales Les actifs <span class=\"_ _3\"></span>et passifs, les <span class=\"_ _2\"></span>droi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s et en<span class=\"_ _3\"></span>gagements, ainsi que <span class=\"_ _0\"></span>les produits <span class=\"_ _0\"></span>et charges d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>la soci\u00e9t\u00e9 <span class=\"_ _0\"></span>m\u00e8re et <span class=\"_ _0\"></span>de ses <span class=\"_\"> </span>filiales <span class=\"_\"> </span>contr\u00f4l\u00e9es <span class=\"_\"> </span>sont <span class=\"_\"> </span>consolid\u00e9es <span class=\"_\"> </span>dans <span class=\"_\"> </span>son int\u00e9gralit\u00e9.  Le <span class=\"_ _0\"></span>Groupe<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>contr\u00f4le une entit\u00e9 l<span class=\"_ _0\"></span>orsque le Groupe <span class=\"_ _0\"></span>est expos\u00e9 <span class=\"_ _4\"> </span>\u00e0, <span class=\"_ _51\"> </span>ou <span class=\"_ _4\"> </span>a <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>dro<span class=\"_ _0\"></span>its<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00e0, <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>re<span class=\"_ _0\"></span>ndem<span class=\"_ _3\"></span>ents variables <span class=\"_\"> </span>de <span class=\"_\"> </span>sa <span class=\"_\"> </span>participation <span class=\"_\"> </span>avec<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>l\u2019e<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tit\u00e9 <span class=\"_\"> </span>et <span class=\"_\"> </span>a <span class=\"_\"> </span>la capacit\u00e9 <span class=\"_ _4e\"> </span>d\u2019affecter <span class=\"_ _4e\"> </span>ces <span class=\"_ _6d\"> </span>ren<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>ements <span class=\"_ _4e\"> </span>gr\u00e2ce <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>son pouvoir <span class=\"_ _6d\"> </span>sur <span class=\"_ _4e\"> </span>l\u2019entit\u00e9. <span class=\"_ _6d\"> </span>Les <span class=\"_ _4e\"> </span>filiales <span class=\"_ _6d\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _5\"> </span>enti\u00e8rement consolid\u00e9es <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ompter <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>date <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>laquelle <span class=\"_ _4e\"> </span>le contr\u00f4le <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>transf\u00e9r\u00e9 <span class=\"_ _7\"> </span>au <span class=\"_ _52\"> </span>Grou<span class=\"_ _0\"></span>pe. <span class=\"_ _7\"> </span>Elles <span class=\"_ _7\"> </span>sont d\u00e9consolid\u00e9es <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>partir <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>te <span class=\"_ _4e\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>laquelle <span class=\"_ _4\"> </span>le contr\u00f4le cesse. Les <span class=\"_ _1\"></span>pertes <span class=\"_ _0\"></span>non <span class=\"_ _1\"></span>r\u00e9alis\u00e9es <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>\u00e9galement <span class=\"_ _0\"></span>\u00e9lim<span class=\"_ _0\"></span>in\u00e9es, sauf <span class=\"_ _5b\"> </span>si <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>transaction <span class=\"_ _5b\"> </span>fournit <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>reuve<span class=\"_ _3\"></span> <span class=\"_ _5b\"> </span>d'une d\u00e9pr\u00e9ciation <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>l'actif <span class=\"_ _5b\"> </span>transf\u00e9r\u00e9. <span class=\"_ _5b\"> </span>Les <span class=\"_ _5b\"> </span>m\u00e9<span class=\"_ _0\"></span>thode<span class=\"_ _3\"></span>s comptables <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>ont <span class=\"_ _3\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>modifi\u00e9es <span class=\"_ _2\"></span>lorsque <span class=\"_ _2\"></span>cela s'est <span class=\"_ _48\"> </span>av\u00e9r\u00e9 <span class=\"_ _48\"> </span>n\u00e9cessaire <span class=\"_ _48\"> </span>pour <span class=\"_ _48\"> </span>assurer <span class=\"_\"> </span>la <span class=\"_ _47\"> </span>coh\u00e9rence avec les m\u00e9thodes adopt\u00e9es par le Groupe. Les <span class=\"_ _5c\"> </span>traitements <span class=\"_ _23\"> </span>suivants <span class=\"_ _23\"> </span>sont <span class=\"_ _5c\"> </span>op\u00e9r\u00e9s <span class=\"_ _23\"> </span>en consolidation:  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>comptable <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>participation <span class=\"_ _27\"></span>de </span></span>la <span class=\"_ _27\"></span>Soci\u00e9t\u00e9 <span class=\"_ _27\"></span>m<span class=\"_ _0\"></span>\u00e8re <span class=\"_ _1\"></span>da<span class=\"_ _0\"></span>ns <span class=\"_ _27\"></span>chacune <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>fi<span class=\"_ _0\"></span>liales ainsi que la p<span class=\"_ _0\"></span>art des capitaux<span class=\"_ _0\"></span> propres de la Soci\u00e9t\u00e9 <span class=\"_ _2\"></span>m\u00e8re <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _2c\"></span>chacune <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>sont \u00e9limin\u00e9s ;  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _46\"> </span>participations <span class=\"_ _46\"> </span>ne <span class=\"_ _46\"> </span>donnant <span class=\"_ _46\"> </span>pas <span class=\"_ _46\"> </span>le<span class=\"_ _0\"></span> </span></span>contr\u00f4le <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_\"> </span>les <span class=\"_ _6d\"> </span>actifs <span class=\"_ _6d\"> </span>n<span class=\"_ _0\"></span>ets <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>filiales consolid\u00e9es <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>identifi\u00e9es <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>pr<span class=\"_ _0\"></span>\u00e9sent\u00e9es s\u00e9par\u00e9ment <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>la <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>ituation <span class=\"_ _51\"> </span>fi<span class=\"_ _0\"></span>nanci\u00e8re consolid\u00e9e <span class=\"_ _3\"></span>sous <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rubrique<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00ab <span class=\"_ _2\"></span>Partic<span class=\"_ _0\"></span>ipations ne <span class=\"_ _1\"></span>donnant <span class=\"_ _1\"></span>pas <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>contr\u00f4le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00bb <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitaux propres.  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _1\"></span>part <span class=\"_ _1\"></span>du <span class=\"_ _27\"></span>r\u00e9sultat <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>filiales <span class=\"_ _1\"></span>consolid\u00e9<span class=\"_ _0\"></span>es </span></span>selon <span class=\"_ _48\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>m\u00e9thode <span class=\"_ _55\"> </span>d\u2019int\u00e9gration <span class=\"_ _55\"> </span>globale <span class=\"_ _55\"> </span>et imputable <span class=\"_ _4e\"> </span>a<span class=\"_ _0\"></span>ux <span class=\"_ _4e\"> </span>actions<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>d\u00e9<span class=\"_ _0\"></span>tenues <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>les entit\u00e9s <span class=\"_ _6f\"> </span>en <span class=\"_ _23\"> </span>dehors <span class=\"_ _6f\"> </span>du <span class=\"_ _23\"> </span>Groupe <span class=\"_ _6f\"> </span>es<span class=\"_ _0\"></span>t repr\u00e9sent\u00e9e <span class=\"_ _4\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>compte <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>r\u00e9sultat consolid\u00e9 <span class=\"_ _58\"> </span>sous <span class=\"_ _52\"> </span>la <span class=\"_ _58\"> </span>ru<span class=\"_ _0\"></span>brique <span class=\"_ _58\"> </span>\u00ab <span class=\"_ _58\"> </span>R\u00e9sultat<span class=\"_ _0\"></span> attribuable <span class=\"_\"> </span>aux <span class=\"_\"> </span>participatio<span class=\"_ _0\"></span>ns <span class=\"_\"> </span>ne <span class=\"_\"> </span>donnant<span class=\"_ _0\"></span> pas le contr\u00f4le \u00bb ; <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _50\"> </span>soldes <span class=\"_ _50\"> </span>et <span class=\"_ _50\"> </span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _50\"> </span>internes <span class=\"_ _50\"> </span>du </span></span>Groupe <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>plus-v<span class=\"_ _0\"></span>alues <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>moins-values<span class=\"_ _0\"></span> non r\u00e9<span class=\"_ _0\"></span>alis\u00e9es sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>transactions <span class=\"_ _0\"></span>entre les<span class=\"_ _0\"></span> soci\u00e9t\u00e9s <span class=\"_ _53\"> </span>du <span class=\"_ _5a\"> </span>Groupe <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _5a\"> </span>enti\u00e8remen<span class=\"_ _0\"></span>t \u00e9limin\u00e9es.  Les <span class=\"_ _5\"> </span>\u00e9tats <span class=\"_\"> </span>financiers <span class=\"_ _5\"> </span>consolid\u00e9s <span class=\"_\"> </span>so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>pr\u00e9par\u00e9s <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> moyen <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>r\u00e8gles <span class=\"_ _1\"></span>comptables <span class=\"_ _1\"></span>uniformes <span class=\"_ _1\"></span>applicables aux <span class=\"_ _6d\"> </span>transactions <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>m\u00eam<span class=\"_ _0\"></span>e <span class=\"_\"> </span>n<span class=\"_ _0\"></span>ature <span class=\"_ _5\"> </span>et <span class=\"_ _5\"> </span>aux <span class=\"_ _6d\"> </span>autres \u00e9v\u00e9nements dans des circonstances similaires. &gt;&gt; En savoir plus sur les filiales dans Note 5.1",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__26": {
   "value": "1.3.2 <span class=\"_ _23\"> </span>Entreprise asso<span class=\"_ _3\"></span>ci\u00e9es Une <span class=\"_ _26\"> </span>entreprise <span class=\"_ _26\"> </span>associ\u00e9e <span class=\"_ _26\"> </span>est <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>entit\u00e9 <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>sein <span class=\"_ _26\"> </span>de laquelle <span class=\"_ _6f\"> </span>l\u2019investisseur <span class=\"_ _6f\"> </span>exerce <span class=\"_ _6f\"> </span>une <span class=\"_ _6f\"> </span>in<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>luence significative, <span class=\"_ _6d\"> </span>mais <span class=\"_ _6d\"> </span>qui <span class=\"_ _4e\"> </span>n\u2019est <span class=\"_ _6d\"> </span>ni <span class=\"_ _6d\"> </span>une <span class=\"_ _4e\"> </span>filiale <span class=\"_ _6d\"> </span>ni <span class=\"_ _6d\"> </span>une coentreprise <span class=\"_ _6e\"> </span>(cf.sous-s<span class=\"_ _0\"></span>ecti<span class=\"_ _3\"></span>on <span class=\"_ _6e\"> </span>s<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ivante) <span class=\"_ _6e\"> </span>de l\u2019investisseur. L\u2019influence significative est l<span class=\"_ _0\"></span>a capacit\u00e9 \u00e0 <span class=\"_ _5a\"> </span>prendre <span class=\"_ _5a\"> </span>part <span class=\"_ _5a\"> </span>aux <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>cisions <span class=\"_ _5a\"> </span>financi\u00e8res <span class=\"_ _5a\"> </span>et op\u00e9rationnelles <span class=\"_ _69\"> </span>de <span class=\"_ _69\"> </span>l\u2019entit\u00e9 <span class=\"_ _69\"> </span>b\u00e9n\u00e9ficiaire <span class=\"_ _69\"> </span>de l\u2019investissement, <span class=\"_ _48\"> </span>mais <span class=\"_\"> </span>non<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>con<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>\u00f4ler <span class=\"_ _48\"> </span>ces <span class=\"_\"> </span>r\u00e8g<span class=\"_ _3\"></span>les. Cette <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apacit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>pr\u00e9sum\u00e9e <span class=\"_ _1\"></span>comme <span class=\"_ _0\"></span>\u00e9tant <span class=\"_ _1\"></span>effective lorsque <span class=\"_ _0\"></span> l\u2019investisseur <span class=\"_ _0\"></span>d\u00e9tient au <span class=\"_ _0\"></span>minimum 20 <span class=\"_ _0\"></span>% des droits de <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>te de <span class=\"_ _2\"></span>l\u2019en<span class=\"_ _0\"></span>tit\u00e9 <span class=\"_ _2\"></span>b<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>n\u00e9ficiaire et <span class=\"_ _2\"></span>est pr\u00e9sum\u00e9e inexistante <span class=\"_ _1\"></span>lorsque <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>parts <span class=\"_ _1\"></span>d\u00e9tenues <span class=\"_ _27\"></span>repr\u00e9sentent moins <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>%. <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>supposition <span class=\"_ _1\"></span>peut <span class=\"_ _0\"></span>\u00ea<span class=\"_ _0\"></span>tre <span class=\"_ _1\"></span>r\u00e9fut\u00e9e<span class=\"_ _3\"></span> s\u2019il existe des preuves \u00e9videntes du contraire.  Toutes <span class=\"_ _7a\"> </span>les <span class=\"_ _70\"> </span>entreprises <span class=\"_ _70\"> </span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>soci\u00e9es <span class=\"_ _7a\"> </span>sont comptabilis\u00e9es <span class=\"_ _6d\"> </span>selon <span class=\"_ _6d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>m\u00e9thode <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>la <span class=\"_ _4e\"> </span>mise <span class=\"_ _6d\"> </span>en \u00e9quivalence <span class=\"_ _46\"> </span>: <span class=\"_ _46\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _46\"> </span>participations <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _46\"> </span>incluses s\u00e9par\u00e9ment <span class=\"_ _26\"> </span>dans <span class=\"_ _27\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>situation <span class=\"_ _26\"> </span>financi\u00e8re <span class=\"_ _26\"> </span>consolid\u00e9e (sous <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ubrique <span class=\"_ _0\"></span>\u00ab Soci\u00e9t\u00e9s <span class=\"_ _0\"></span>mise <span class=\"_ _0\"></span>en \u00e9q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ivalence <span class=\"_ _0\"></span>\u00bb) \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cl\u00f4ture <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _0\"></span>correspondant \u00e0 <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _5\"> </span>d\u00e9tenue <span class=\"_ _5\"> </span>dans <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ca<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>itaux <span class=\"_ _6d\"> </span>propres <span class=\"_ _6d\"> </span>de l\u2019entreprise <span class=\"_ _49\"> </span>associ\u00e9e <span class=\"_ _50\"> </span>(retrait\u00e9s <span class=\"_ _49\"> </span>selon <span class=\"_ _49\"> </span>les <span class=\"_ _50\"> </span>IFRS), r\u00e9sultat <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l\u2019exercice <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>nclus. <span class=\"_ _1\"></span>Les <span class=\"_ _26\"> </span>dividendes <span class=\"_ _27\"></span>vers\u00e9s par <span class=\"_ _2\"></span>l\u2019entit\u00e9 <span class=\"_ _2\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _2\"></span>diminuent <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valeu<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>comptable de l\u2019investissement. La <span class=\"_ _4e\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _6d\"> </span>des <span class=\"_ _4\"> </span>r\u00e9sultats <span class=\"_ _4e\"> </span>des <span class=\"_ _4e\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es imputable au <span class=\"_ _2\"></span>Groupe est inclu<span class=\"_ _3\"></span>se s\u00e9par\u00e9ment <span class=\"_ _2\"></span>dans le compte <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>r\u00e9sultat <span class=\"_ _5\"> </span>consolid\u00e9 <span class=\"_ _5\"> </span>sous <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>rub<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ique <span class=\"_ _5\"> </span>\u00ab Quote-part <span class=\"_ _4e\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _6d\"> </span>b\u00e9n\u00e9fice/(perte) <span class=\"_ _4e\"> </span>des <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>oci<span class=\"_ _3\"></span>\u00e9t\u00e9s mises en \u00e9quivalence \u00bb. Les <span class=\"_ _26\"> </span>p<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>fits <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes <span class=\"_ _47\"> </span>r\u00e9sultant <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>transactions entre <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>investisseur <span class=\"_ _0\"></span>(ou <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> filiales <span class=\"_ _0\"></span>consolid\u00e9es) <span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> des <span class=\"_ _60\"> </span>entreprises <span class=\"_ _60\"> </span>associ\u00e9es <span class=\"_ _56\"> </span>sont <span class=\"_ _60\"> </span>\u00e9limin\u00e9s proportionnellement <span class=\"_ _56\"> </span>\u00e0 <span class=\"_ _56\"> </span>la <span class=\"_ _56\"> </span>participation <span class=\"_ _56\"> </span>de l\u2019investisseur dans l\u2019entreprise associ\u00e9e. &gt;&gt; En savoir plus sur les associ\u00e9s dans Note <span class=\"_ _0\"></span>5.<span class=\"_ _3\"></span>2",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__24": {
   "value": "1.3.2 <span class=\"_ _23\"> </span>Entreprise asso<span class=\"_ _3\"></span>ci\u00e9es Une <span class=\"_ _26\"> </span>entreprise <span class=\"_ _26\"> </span>associ\u00e9e <span class=\"_ _26\"> </span>est <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>entit\u00e9 <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>sein <span class=\"_ _26\"> </span>de laquelle <span class=\"_ _6f\"> </span>l\u2019investisseur <span class=\"_ _6f\"> </span>exerce <span class=\"_ _6f\"> </span>une <span class=\"_ _6f\"> </span>in<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>luence significative, <span class=\"_ _6d\"> </span>mais <span class=\"_ _6d\"> </span>qui <span class=\"_ _4e\"> </span>n\u2019est <span class=\"_ _6d\"> </span>ni <span class=\"_ _6d\"> </span>une <span class=\"_ _4e\"> </span>filiale <span class=\"_ _6d\"> </span>ni <span class=\"_ _6d\"> </span>une coentreprise <span class=\"_ _6e\"> </span>(cf.sous-s<span class=\"_ _0\"></span>ecti<span class=\"_ _3\"></span>on <span class=\"_ _6e\"> </span>s<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ivante) <span class=\"_ _6e\"> </span>de l\u2019investisseur. L\u2019influence significative est l<span class=\"_ _0\"></span>a capacit\u00e9 \u00e0 <span class=\"_ _5a\"> </span>prendre <span class=\"_ _5a\"> </span>part <span class=\"_ _5a\"> </span>aux <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>cisions <span class=\"_ _5a\"> </span>financi\u00e8res <span class=\"_ _5a\"> </span>et op\u00e9rationnelles <span class=\"_ _69\"> </span>de <span class=\"_ _69\"> </span>l\u2019entit\u00e9 <span class=\"_ _69\"> </span>b\u00e9n\u00e9ficiaire <span class=\"_ _69\"> </span>de l\u2019investissement, <span class=\"_ _48\"> </span>mais <span class=\"_\"> </span>non<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>con<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>\u00f4ler <span class=\"_ _48\"> </span>ces <span class=\"_\"> </span>r\u00e8g<span class=\"_ _3\"></span>les. Cette <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apacit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>pr\u00e9sum\u00e9e <span class=\"_ _1\"></span>comme <span class=\"_ _0\"></span>\u00e9tant <span class=\"_ _1\"></span>effective lorsque <span class=\"_ _0\"></span> l\u2019investisseur <span class=\"_ _0\"></span>d\u00e9tient au <span class=\"_ _0\"></span>minimum 20 <span class=\"_ _0\"></span>% des droits de <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>te de <span class=\"_ _2\"></span>l\u2019en<span class=\"_ _0\"></span>tit\u00e9 <span class=\"_ _2\"></span>b<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>n\u00e9ficiaire et <span class=\"_ _2\"></span>est pr\u00e9sum\u00e9e inexistante <span class=\"_ _1\"></span>lorsque <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>parts <span class=\"_ _1\"></span>d\u00e9tenues <span class=\"_ _27\"></span>repr\u00e9sentent moins <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>%. <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>supposition <span class=\"_ _1\"></span>peut <span class=\"_ _0\"></span>\u00ea<span class=\"_ _0\"></span>tre <span class=\"_ _1\"></span>r\u00e9fut\u00e9e<span class=\"_ _3\"></span> s\u2019il existe des preuves \u00e9videntes du contraire.  Toutes <span class=\"_ _7a\"> </span>les <span class=\"_ _70\"> </span>entreprises <span class=\"_ _70\"> </span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>soci\u00e9es <span class=\"_ _7a\"> </span>sont comptabilis\u00e9es <span class=\"_ _6d\"> </span>selon <span class=\"_ _6d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>m\u00e9thode <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>la <span class=\"_ _4e\"> </span>mise <span class=\"_ _6d\"> </span>en \u00e9quivalence <span class=\"_ _46\"> </span>: <span class=\"_ _46\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _46\"> </span>participations <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _46\"> </span>incluses s\u00e9par\u00e9ment <span class=\"_ _26\"> </span>dans <span class=\"_ _27\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>situation <span class=\"_ _26\"> </span>financi\u00e8re <span class=\"_ _26\"> </span>consolid\u00e9e (sous <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ubrique <span class=\"_ _0\"></span>\u00ab Soci\u00e9t\u00e9s <span class=\"_ _0\"></span>mise <span class=\"_ _0\"></span>en \u00e9q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ivalence <span class=\"_ _0\"></span>\u00bb) \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cl\u00f4ture <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _0\"></span>correspondant \u00e0 <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _5\"> </span>d\u00e9tenue <span class=\"_ _5\"> </span>dans <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ca<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>itaux <span class=\"_ _6d\"> </span>propres <span class=\"_ _6d\"> </span>de l\u2019entreprise <span class=\"_ _49\"> </span>associ\u00e9e <span class=\"_ _50\"> </span>(retrait\u00e9s <span class=\"_ _49\"> </span>selon <span class=\"_ _49\"> </span>les <span class=\"_ _50\"> </span>IFRS), r\u00e9sultat <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l\u2019exercice <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>nclus. <span class=\"_ _1\"></span>Les <span class=\"_ _26\"> </span>dividendes <span class=\"_ _27\"></span>vers\u00e9s par <span class=\"_ _2\"></span>l\u2019entit\u00e9 <span class=\"_ _2\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _2\"></span>diminuent <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valeu<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>comptable de l\u2019investissement. La <span class=\"_ _4e\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _6d\"> </span>des <span class=\"_ _4\"> </span>r\u00e9sultats <span class=\"_ _4e\"> </span>des <span class=\"_ _4e\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es imputable au <span class=\"_ _2\"></span>Groupe est inclu<span class=\"_ _3\"></span>se s\u00e9par\u00e9ment <span class=\"_ _2\"></span>dans le compte <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>r\u00e9sultat <span class=\"_ _5\"> </span>consolid\u00e9 <span class=\"_ _5\"> </span>sous <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>rub<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ique <span class=\"_ _5\"> </span>\u00ab Quote-part <span class=\"_ _4e\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _6d\"> </span>b\u00e9n\u00e9fice/(perte) <span class=\"_ _4e\"> </span>des <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>oci<span class=\"_ _3\"></span>\u00e9t\u00e9s mises en \u00e9quivalence \u00bb. Les <span class=\"_ _26\"> </span>p<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>fits <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes <span class=\"_ _47\"> </span>r\u00e9sultant <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>transactions entre <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>investisseur <span class=\"_ _0\"></span>(ou <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> filiales <span class=\"_ _0\"></span>consolid\u00e9es) <span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> des <span class=\"_ _60\"> </span>entreprises <span class=\"_ _60\"> </span>associ\u00e9es <span class=\"_ _56\"> </span>sont <span class=\"_ _60\"> </span>\u00e9limin\u00e9s proportionnellement <span class=\"_ _56\"> </span>\u00e0 <span class=\"_ _56\"> </span>la <span class=\"_ _56\"> </span>participation <span class=\"_ _56\"> </span>de l\u2019investisseur dans l\u2019entreprise associ\u00e9e. &gt;&gt; En savoir plus sur les associ\u00e9s dans Note <span class=\"_ _0\"></span>5.<span class=\"_ _3\"></span>2<span class=\"ff36 fcd\"> </span>1.3.3 <span class=\"_ _23\"> </span>Entit\u00e9s contr\u00f4l\u00e9e<span class=\"_ _3\"></span>s  conjointemen<span class=\"_ _3\"></span>t Comme <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>entreprises <span class=\"_ _0\"></span>associ\u00e9es, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m\u00e9thode de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>se <span class=\"_ _6d\"> </span>en <span class=\"_ _4e\"> </span>\u00e9quivalence <span class=\"_ _6d\"> </span>est <span class=\"_ _6d\"> </span>utilis\u00e9e <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _6d\"> </span>les accords <span class=\"_ _0\"></span>de coentreprise du <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>qui sont c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ass\u00e9s comme des Joint ventures.   &gt;&gt; <span class=\"_ _0\"></span>En savoir <span class=\"_ _0\"></span>plus s<span class=\"_ _0\"></span>ur les c<span class=\"_ _0\"></span>oentreprises <span class=\"_ _0\"></span>dans la <span class=\"_ _0\"></span>note 5.2",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__27": {
   "value": "1.3.3 <span class=\"_ _23\"> </span>Entit\u00e9s contr\u00f4l\u00e9e<span class=\"_ _3\"></span>s  conjointemen<span class=\"_ _3\"></span>t Comme <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>entreprises <span class=\"_ _0\"></span>associ\u00e9es, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m\u00e9thode de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>se <span class=\"_ _6d\"> </span>en <span class=\"_ _4e\"> </span>\u00e9quivalence <span class=\"_ _6d\"> </span>est <span class=\"_ _6d\"> </span>utilis\u00e9e <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _6d\"> </span>les accords <span class=\"_ _0\"></span>de coentreprise du <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>qui sont c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ass\u00e9s comme des Joint ventures.   &gt;&gt; <span class=\"_ _0\"></span>En savoir <span class=\"_ _0\"></span>plus s<span class=\"_ _0\"></span>ur les c<span class=\"_ _0\"></span>oentreprises <span class=\"_ _0\"></span>dans la <span class=\"_ _0\"></span>note 5.2",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__28-1": {
   "value": "1.3.4 <span class=\"_ _23\"> </span>Regroupement d\u2019entreprises et<span class=\"_ _3\"></span> traitement d<span class=\"lsbc\">es</span> goodwill ou d<span class=\"ls41\">es</span> goodwill n\u00e9gatifsl\u2019acqu\u00e9reur) prend durablem<span class=\"_ _3\"></span>ent le contr\u00f4le d<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>une <span class=\"_ _3\"></span>ou de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>entit\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>entreprises <span class=\"_ _0\"></span>(la<span class=\"_ _0\"></span> ou<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>entit\u00e9s acquises). Tous <span class=\"_ _26\"> </span>les <span class=\"_ _27\"> </span>re<span class=\"_ _0\"></span>gr<span class=\"_ _3\"></span>oupements <span class=\"_ _26\"> </span>d\u2019entreprises <span class=\"_ _26\"> </span>(acquisitions d\u2019e<span class=\"ls1\">ntreprises) <span class=\"_ _48\"> </span>survenus <span class=\"_\"> </span>apr\u00e8s <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>1er <span class=\"_\"> </span>janv<span class=\"_ _3\"></span>ier <span class=\"_\"> </span>2004 </span>sont <span class=\"_ _0\"></span>comptabilis\u00e9s <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>la m\u00e9thode <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acquisition (\u00ab <span class=\"_ _26\"> </span>Purchase <span class=\"_ _26\"> </span>Method <span class=\"_ _26\"> </span>\u00bb).<span class=\"_ _0\"></span><span class=\"lsce\">  </span>L\u2019acqu\u00e9reur <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>\u00e9term<span class=\"_ _3\"></span>ine <span class=\"_ _26\"> </span>le co\u00fbt <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>regroupement <span class=\"_ _5b\"> </span>d\u2019entreprises <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>date d\u2019acquisition <span class=\"_ _0\"></span>(la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>laquelle <span class=\"_ _0\"></span>l\u2019acqu\u00e9reur <span class=\"_ _1\"></span>prend <span class=\"_ _0\"></span>le contr\u00f4le <span class=\"_\"> </span>des <span class=\"_\"> </span>actifs <span class=\"_\"> </span>nets <span class=\"_\"> </span>de <span class=\"_\"> </span>l\u2019entit\u00e9 <span class=\"_\"> </span>acquise) <span class=\"_\"> </span>et <span class=\"_\"> </span>le compare <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>juste <span class=\"_ _27\"></span>valeur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>passifs <span class=\"_ _27\"></span>nets identifiables <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l\u2019entit\u00e9 <span class=\"_ _4\"> </span>acquise. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>goodwill <span class=\"_ _4\"> </span>est initialement <span class=\"_ _1\"></span>\u00e9valu\u00e9 <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>l'exc\u00e9dent <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la contrepartie <span class=\"_ _47\"> </span>transf\u00e9<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>e <span class=\"_ _47\"> </span>et <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>juste <span class=\"_ _48\"> </span>valeur <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>la par<span class=\"ls1\">ticipation <span class=\"_ _11\"> </span>minoritaire <span class=\"_ _66\"> </span>sur <span class=\"_ _15\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>ctif<span class=\"_ _3\"></span>s <span class=\"_ _11\"> </span>ne<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s </span>identifiables <span class=\"_ _1\"></span>acquis <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>passifs <span class=\"_ _0\"></span>assum\u00e9s. <span class=\"_ _1\"></span>Si <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ette contrepartie est <span class=\"_ _0\"></span>inf\u00e9r<span class=\"_ _3\"></span>ieure \u00e0 <span class=\"_ _0\"></span>la juste valeur des actifs nets <span class=\"_ _46\"> </span>de <span class=\"_ _5a\"> </span>la <span class=\"_ _46\"> </span>filiale <span class=\"_ _5a\"> </span>acquise, <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>diff\u00e9rence <span class=\"_ _46\"> </span>est comptabilis\u00e9e en r\u00e9sultat. <span class=\"ls5f\">  </span> Les <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _1\"></span>li\u00e9s <span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>pris <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>charges au <span class=\"_ _26\"> </span>fur <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>mesure<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qu\u2019ils <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>engag\u00e9s. <span class=\"_ _26\"> </span>Les <span class=\"_ _26\"> </span>actifs identifiables <span class=\"_ _2\"></span>acquis <span class=\"_ _3\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ass<span class=\"_ _3\"></span>ifs <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>passifs <span class=\"_ _2\"></span>\u00e9ventuels assum\u00e9s <span class=\"_ _d\"> </span>dans <span class=\"_ _d\"> </span>le <span class=\"_ _4f\"> </span>cadre <span class=\"_ _d\"> </span>d\u2019un <span class=\"_ _d\"> </span>regroupement d\u2019entreprises <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>\u00e9valu\u00e9s <span class=\"_ _47\"> </span>initialement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>leur <span class=\"_ _26\"> </span>j<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ste va<span class=\"ls1\">leur \u00e0 la date d\u2019acquisition.  </span>Toute <span class=\"_ _d\"> </span>contrepartie <span class=\"_ _d\"> </span>conditionnelle <span class=\"_ _d\"> </span>devant <span class=\"_ _d\"> </span>\u00eatre transf\u00e9r\u00e9e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span><span class=\"lscf\">le</span> <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>comptabilis<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>juste valeur <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _4e\"> </span>date <span class=\"_ _4e\"> </span>d\u2019acquisition. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>modifications ult\u00e9rieures <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _6d\"> </span>v<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span>ur <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6d\"> </span>contrepartie conditionnelle qui <span class=\"_ _2\"></span>est consid\u00e9e <span class=\"_ _2\"></span>comme un <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctif <span class=\"_ _2\"></span>ou un passif <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _11\"> </span>comptabilis\u00e9es <span class=\"_ _66\"> </span>en <span class=\"_ _11\"> </span>r\u00e9sultat. <span class=\"_ _44\"> </span>La contrepartie <span class=\"_ _4\"> </span>conditionnelle <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ass\u00e9e <span class=\"_ _4\"> </span>comme <span class=\"_ _4\"> </span>fonds propres <span class=\"_ _5b\"> </span>n\u2019est <span class=\"_ _50\"> </span>pas <span class=\"_ _5b\"> </span>r\u00e9\u00e9valu\u00e9e, <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>son <span class=\"_ _5b\"> </span>paiement ult\u00e9rieur est comptabilis\u00e9 dans les capitaux propres. Des <span class=\"_ _52\"> </span>r\u00e8gles <span class=\"_ _58\"> </span>similaires <span class=\"_ _52\"> </span>ont <span class=\"_ _58\"> </span>\u00e9t\u00e9 <span class=\"_ _52\"> </span>appliqu\u00e9e<span class=\"_ _0\"></span>s <span class=\"_ _58\"> </span>aux investissements <span class=\"_ _1\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>selon <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m\u00e9thode<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de la <span class=\"_ _4\"> </span>mise <span class=\"_ _4e\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6d\"> </span>\u00e9<span class=\"_ _0\"></span>quivalence, <span class=\"_ _4e\"> </span>sauf <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>tout <span class=\"_ _4\"> </span>goodwill r\u00e9sultant <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>investissements <span class=\"_ _27\"></span>est <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>nclus <span class=\"_ _1\"></span>dans <span class=\"_ _27\"></span>la valeur comptable de l\u2019investissement. Le <span class=\"_ _0\"></span>goodwill n\u00e9<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>atif <span class=\"_ _0\"></span>r\u00e9sultant de <span class=\"_ _0\"></span>ces <span class=\"_ _0\"></span>investissements est i<span class=\"_ _0\"></span>nclu<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>dans la <span class=\"_ _0\"></span>d\u00e9terminatio<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>part de l\u2019<span class=\"_ _0\"></span>entit<span class=\"_ _3\"></span>\u00e9 dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>b\u00e9n\u00e9fice <span class=\"_ _2\"></span>ou <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>pe<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>te <span class=\"_ _2\"></span>de l\u2019e<span class=\"_ _3\"></span>ntit\u00e9 <span class=\"_ _3\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _2\"></span>au cours <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>p\u00e9riode pendant <span class=\"_ _2\"></span>laquelle <span class=\"_ _2\"></span>l\u2019investissement est acquis. Le <span class=\"_ _4f\"> </span>goodwill <span class=\"_ _53\"> </span>n\u2019est <span class=\"_ _53\"> </span>pas <span class=\"_ _4f\"> </span>amorti, <span class=\"_ _53\"> </span>mais <span class=\"_ _4f\"> </span>soumis anuellement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>test <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>perte <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>(o<span class=\"_ _0\"></span>u <span class=\"_ _26\"> </span>plus fr\u00e9quemment <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>les <span class=\"_ _5\"> </span>circonstances <span class=\"_ _5\"> </span>l\u2019imposent). <span class=\"_ _5\"> </span>Le goodwill n\u00e9gatif est comptabilis\u00e9 comme b\u00e9n\u00e9fice. Au <span class=\"_ _49\"> </span>cas <span class=\"_ _51\"> </span>par <span class=\"_ _49\"> </span>cas, <span class=\"_ _49\"> </span>le <span class=\"_ _49\"> </span>Groupe <span class=\"_ _51\"> </span>comptabilise <span class=\"_ _49\"> </span>toute participation <span class=\"_ _5b\"> </span>ne <span class=\"_ _5b\"> </span>donnant <span class=\"_ _5b\"> </span>pas <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>contr\u00f4le <span class=\"_ _5b\"> </span>dans l'entreprise <span class=\"_ _2\"></span>acquise <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>aleur, <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>part proportionnelle <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la participation <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>donnant <span class=\"_ _0\"></span>pas le contr\u00f4le dans les actifs nets de l'entreprise acquise. &gt;&gt; En savoir plus sur Goodwill dans Note 7.11.4. <span class=\"_ _8d\"> </span>IMMOBILISATIONS INCORPORELLES Une <span class=\"_ _72\"> </span>immobilisation<span class=\"_ _0\"></span> <span class=\"_ _8e\"> </span>incorporelle <span class=\"_ _72\"> </span>est<span class=\"_ _0\"></span> comptabilis\u00e9e lors<span class=\"_ _0\"></span>que (1)<span class=\"_ _66\"> </span>Cette <span class=\"_ _0\"></span>immobilisatio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>identifiable, <span class=\"_ _0\"></span>c\u2019est-\u00e0-dire <span class=\"_ _55\"> </span>lorsqu\u2019elle <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>ali\u00e9n<span class=\"_ _0\"></span>able <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>elle <span class=\"_ _48\"> </span>peu<span class=\"_ _0\"></span>t\u00eatre <span class=\"_ _4e\"> </span>vendue, <span class=\"_ _4e\"> </span>transf\u00e9r\u00e9<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ou <span class=\"_ _4e\"> </span>c\u00e9d\u00e9e <span class=\"_ _4e\"> </span>s<span class=\"_ _0\"></span>ouslicence) <span class=\"_ _4e\"> </span>o<span class=\"_ _0\"></span>u <span class=\"_ _4e\"> </span>lorsqu\u2019<span class=\"_ _0\"></span>elle <span class=\"_ _4e\"> </span>r\u00e9sulte <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>droitscontractuels ou d\u2019autres dr<span class=\"_ _0\"></span>oits l\u00e9gaux;(2)<span class=\"_ _66\"> </span>Qu\u2019il est <span class=\"_ _2\"></span>prob<span class=\"_ _0\"></span>able <span class=\"_ _2\"></span>que les futurs <span class=\"_ _2\"></span>av<span class=\"_ _0\"></span>antages\u00e9conomiques <span class=\"_ _69\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _69\"> </span> <span class=\"_ _59\"> </span>par <span class=\"_ _59\"> </span>cetteimmobilisation reviendr<span class=\"_ _0\"></span>ont \u00e0 IBA;(3)<span class=\"_ _66\"> </span>IBA peut contr\u00f4ler <span class=\"_ _0\"></span>la ressource; et(4)<span class=\"_ _66\"> </span>le <span class=\"_ _47\"> </span>co<span class=\"_ _0\"></span>\u00fbt <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>cett<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>immobilisation<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>peut <span class=\"_ _47\"> </span>\u00eatr<span class=\"_ _0\"></span>emesur\u00e9 de mani\u00e8re f<span class=\"_ _0\"></span>iable.Les <span class=\"_ _74\"> </span>immobilisations <span class=\"_ _74\"> </span>incorporelles <span class=\"_ _74\"> </span>sont comptabilis\u00e9es <span class=\"_ _3\"></span>au <span class=\"_ _2\"></span>co\u00fb<span class=\"_ _0\"></span>t <span class=\"_ _2\"></span>d\u2019acquisition diminu\u00e9 <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> tout amortissement cumul\u00e9 et<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"lsa0\">de<span class=\"ls1\"> toute perte de </span></span>valeur cumul\u00e9e.<span class=\"_ _0\"></span> Le <span class=\"_ _15\"> </span>co\u00fbt <span class=\"_ _15\"> </span>compre<span class=\"_ _0\"></span>nd <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>jus<span class=\"_ _0\"></span>te <span class=\"_ _57\"> </span>va<span class=\"_ _0\"></span>leu<span class=\"_ _3\"></span>r <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e l\u2019investissement <span class=\"_ _56\"> </span>c<span class=\"_ _0\"></span>onsenti <span class=\"_ _56\"> </span>pour <span class=\"_ _56\"> </span>acqu\u00e9ri<span class=\"_ _0\"></span>r l\u2019<span class=\"ls1\">immobilisati<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>ainsi <span class=\"_ _53\"> </span>que <span class=\"_ _4f\"> </span>tous <span class=\"_ _53\"> </span>les <span class=\"_ _53\"> </span>co\u00fbts </span>directement <span class=\"_\"> </span>imp<span class=\"_ _0\"></span>utables <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>transact<span class=\"_ _0\"></span>ion, <span class=\"_\"> </span>tels que <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>frais <span class=\"_ _1\"></span>pro<span class=\"_ _0\"></span>fessionnels<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>applicables <span class=\"_ _1\"></span>ou <span class=\"_ _27\"></span>les taxes non remboursab<span class=\"_ _0\"></span>les. Les c<span class=\"_ _0\"></span>o\u00fbts indirects <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>que les <span class=\"_ _1\"></span>frais g<span class=\"_ _0\"></span>\u00e9n\u00e9raux sont <span class=\"_ _5f\"> </span><span class=\"ls96\">ex</span>clus. <span class=\"_ _54\"> </span>Les <span class=\"_ _5f\"> </span>d\u00e9penses<span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>r<span class=\"_ _0\"></span>econnues auparavant <span class=\"_ _46\"> </span>comme <span class=\"_ _46\"> </span>charges <span class=\"_ _46\"> </span>ne <span class=\"_ _7\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _7\"> </span>pas incluses dans le co\u00fbt d<span class=\"_ _0\"></span>e l\u2019immobilisation.<span class=\"_ _0\"></span> Les <span class=\"_ _27\"></span>co\u00fbts <span class=\"_ _26\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _26\"> </span><span class=\"ls96\">par</span> <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>phase <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>r<span class=\"_ _0\"></span>echerche d\u2019un <span class=\"_ _4e\"> </span>proj<span class=\"_ _0\"></span>et <span class=\"_ _4e\"> </span>inter<span class=\"_ _0\"></span>ne <span class=\"_ _4e\"> </span>sont <span class=\"_ _4\"> </span>pris <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> r\u00e9sultat au <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mesure qu\u2019ils sont encourus.<span class=\"_ _0\"></span> Les <span class=\"_ _4f\"> </span>co\u00fbts <span class=\"_ _d\"> </span>engendr\u00e9s <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>la <span class=\"_ _4f\"> </span>phase <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>e d\u00e9veloppement <span class=\"_\"> </span>d\u2019un <span class=\"_\"> </span>projet <span class=\"_ _55\"> </span>interne <span class=\"_\"> </span>(projet <span class=\"_\"> </span>de d\u00e9veloppement de produits ou projet d<span class=\"_ _0\"></span>\u2019 IT) sont comptabilis\u00e9s <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>tant <span class=\"_ _26\"> </span>qu\u2019immo<span class=\"_ _0\"></span>bilisation <span class=\"_ _27\"></span>si <span class=\"_ _47\"> </span>IBA est en <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>d\u2019\u00e9tablir : <span class=\"_ _0\"></span>la faisabil<span class=\"_ _0\"></span>it\u00e9 technique<span class=\"_ _0\"></span> du <span class=\"_ _26\"> </span>projet,<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>son <span class=\"_ _47\"> </span>intention <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>me<span class=\"_ _0\"></span>ner <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>bien<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span><span class=\"ls9d\">le<span class=\"ls46\">s </span></span>d\u00e9veloppements<span class=\"_ _0\"></span>, <span class=\"_ _66\"> </span>comme<span class=\"_ _0\"></span>nt <span class=\"_ _66\"> </span>l\u2019immobilisat<span class=\"_ _0\"></span>ion incorporel <span class=\"_ _5a\"> </span>g\u00e9n\u00e9rer<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>d\u2019\u00e9ventuels <span class=\"_ _53\"> </span>avantages \u00e9conomiques <span class=\"_ _1\"></span>futur<span class=\"ls67\">s <span class=\"_ _0\"></span></span>(par <span class=\"_ _1\"></span>exemple <span class=\"ls9e\">: <span class=\"_ _1\"></span></span> <span class=\"_ _0\"></span>l\u2019existence<span class=\"_ _0\"></span> d\u2019un <span class=\"_ _57\"> </span>march\u00e9 <span class=\"_ _57\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>produit <span class=\"_ _15\"> </span><span class=\"ls96\">de <span class=\"_ _57\"> </span></span>cet<span class=\"_ _0\"></span>te immobilisation <span class=\"_ _d\"> </span>incorporel <span class=\"_ _d\"> </span>elle-m\u00eame), <span class=\"_ _d\"> </span> <span class=\"_ _4f\"> </span>la disponibilit\u00e9 <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _58\"> </span>ressour<span class=\"_ _0\"></span>ces <span class=\"_ _58\"> </span>permettant <span class=\"_ _52\"> </span>de mener <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bien <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d\u00e9vel<span class=\"_ _0\"></span>oppement <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 \u00e0 <span class=\"_ _4\"> </span>mesurer <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>mani\u00e8re <span class=\"_ _4\"> </span>fiable <span class=\"_ _51\"> </span>les <span class=\"_ _4\"> </span>d\u00e9penses<span class=\"_ _0\"></span> imputables. Les <span class=\"_ _47\"> </span>fra<span class=\"_ _0\"></span>is <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>m<span class=\"_ _0\"></span>aintenance <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>mises <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>j<span class=\"_ _0\"></span>our mineures <span class=\"_ _0\"></span>dont <span class=\"_ _0\"></span>l\u2019objectif <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mainte<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span> (p<span class=\"_ _0\"></span>lut\u00f4t qu<span class=\"ls1\">\u2019augmenter) <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>niveau <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>performa<span class=\"_ _0\"></span>nce <span class=\"_ _6d\"> </span>de </span>l\u2019<span class=\"ls1\">immobilisati<span class=\"_ _0\"></span>on, <span class=\"_ _5a\"> </span>sont <span class=\"_ _53\"> </span>pr<span class=\"_ _0\"></span>is <span class=\"_ _53\"> </span>en <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span> </span>r\u00e9sultats <span class=\"_ _52\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _52\"> </span>fur <span class=\"_ _52\"> </span>et <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>mesure <span class=\"_ _52\"> </span>qu\u2019ils <span class=\"_ _7\"> </span>sont en<span class=\"ls1\">courus. </span>Les crit\u00e8res <span class=\"_ _2\"></span>de comptabilisation susmentionn\u00e9s<span class=\"_ _0\"></span> sont <span class=\"_ _5b\"> </span>assez <span class=\"_ _5b\"> </span>str<span class=\"_ _0\"></span>icts <span class=\"_ _50\"> </span>et <span class=\"_ _58\"> </span>sont <span class=\"_ _5b\"> </span>appliqu\u00e9s <span class=\"_ _5b\"> </span>avec<span class=\"_ _0\"></span> prudence.  Le <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _48\"> </span>des <span class=\"_ _55\"> </span>immobilisations<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>incorporelles <span class=\"_ _55\"> </span>est allou\u00e9 <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>mani\u00e8re <span class=\"_\"> </span>syst\u00e9matique <span class=\"_\"> </span>sur <span class=\"_\"> </span>toute <span class=\"_\"> </span>la dur\u00e9e <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019utilit\u00e9 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019immobi<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sation en <span class=\"_ _2\"></span>applicant<span class=\"_ _0\"></span> la m\u00e9thode lin\u00e9aire.<span class=\"_ _0\"></span> Les dur\u00e9es de vie <span class=\"lsa0\">d\u2019</span>utilit\u00e9 a<span class=\"_ _0\"></span>pplicables sont :<span class=\"_ _0\"></span> IMMOBILISATION INCO<span class=\"_ _0\"></span>RPORELLES<span class=\"_ _0\"></span> DUREE D'UTILITE<span class=\"_ _0\"></span> 3 ans, sauf si une <span class=\"_ _0\"></span>dur\u00e9e d'utilisation plus lon<span class=\"_ _0\"></span>gue est justifi\u00e9e  Co\u00fbts de d\u00e9velop<span class=\"_ _0\"></span>pement du produit <span class=\"_ _0\"></span> (n'exc\u00e9dant toutefoi<span class=\"_ _0\"></span>s pas 5 ans) Co\u00fbts de d\u00e9velop<span class=\"_ _0\"></span>pement informatique pour le<span class=\"_ _0\"></span>s principaux logiciels (p. ex<span class=\"_ _0\"></span>. ERP). 5 ans, sauf si un d<span class=\"_ _0\"></span>ur\u00e9e d'utilisation plus lon<span class=\"_ _0\"></span>gue est justifi\u00e9e  Autres logiciels <span class=\"_ _0\"></span> 3 ans Concessions, breve<span class=\"_ _0\"></span>ts, licences, savoir-<span class=\"_ _0\"></span>fair<span class=\"_ _3\"></span>e, marqu<span class=\"_ _0\"></span>es et autres droits similaires. 3 ans, sauf si une <span class=\"_ _0\"></span>dur\u00e9e d'utilit\u00e9 plus lo<span class=\"_ _0\"></span>ngue est justifi\u00e9e<span class=\"_ _0\"></span> L\u2019amortissement <span class=\"_ _4\"> </span>ne <span class=\"_ _4\"> </span>co<span class=\"_ _0\"></span>mmence <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>lorsque l\u2019<span class=\"ls1\">immobilis\u00e9 <span class=\"_ _46\"> </span>est <span class=\"_ _46\"> </span>disponible <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _7\"> </span>l\u2019us<span class=\"_ _0\"></span>age, <span class=\"_ _46\"> </span>par </span>exemple <span class=\"_ _1\"></span>lorsqu\u2019il <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>trouve <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019emplacement <span class=\"_ _1\"></span>et dans <span class=\"_ _5b\"> </span>les <span class=\"_ _5b\"> </span>conditions <span class=\"_ _5b\"> </span>n\u00e9cessaires <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>qu\u2019il puisse <span class=\"_ _0\"></span>fonctionner <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mani\u00e8re <span class=\"_ _0\"></span>pr\u00e9vu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>la Direction <span class=\"_ _4\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _4\"> </span>d\u2019obtenir <span class=\"_ _51\"> </span>une <span class=\"_ _51\"> </span>corres<span class=\"_ _0\"></span>pondance appropri\u00e9e des co<span class=\"_ _0\"></span>\u00fbts et des recettes. Le <span class=\"_ _55\"> </span>Groupe <span class=\"_\"> </span>ne <span class=\"_\"> </span>dispose <span class=\"_\"> </span>pas <span class=\"_\"> </span>d\u2019immobilisation<span class=\"ls46\">s </span>incorporelles <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dur\u00e9e <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>utilit\u00e9 <span class=\"_ _0\"></span>illimit\u00e9e <span class=\"_ _1\"></span>pour<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ses activit\u00e9s poursuivies.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _50\"> </span>En <span class=\"_ _5b\"> </span>savoir <span class=\"_ _50\"> </span>plus <span class=\"_ _50\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _50\"> </span>les <span class=\"_ _50\"> </span>immobilisatio<span class=\"_ _0\"></span>ns </span>incorporelles dans la<span class=\"_ _0\"></span> note 7",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__30": {
   "value": "l\u2019acqu\u00e9reur) prend durablem<span class=\"_ _3\"></span>ent le contr\u00f4le d<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>une <span class=\"_ _3\"></span>ou de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>entit\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>entreprises <span class=\"_ _0\"></span>(la<span class=\"_ _0\"></span> ou<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>entit\u00e9s acquises). Tous <span class=\"_ _26\"> </span>les <span class=\"_ _27\"> </span>re<span class=\"_ _0\"></span>gr<span class=\"_ _3\"></span>oupements <span class=\"_ _26\"> </span>d\u2019entreprises <span class=\"_ _26\"> </span>(acquisitions d\u2019e<span class=\"ls1\">ntreprises) <span class=\"_ _48\"> </span>survenus <span class=\"_\"> </span>apr\u00e8s <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>1er <span class=\"_\"> </span>janv<span class=\"_ _3\"></span>ier <span class=\"_\"> </span>2004 </span>sont <span class=\"_ _0\"></span>comptabilis\u00e9s <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>la m\u00e9thode <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acquisition (\u00ab <span class=\"_ _26\"> </span>Purchase <span class=\"_ _26\"> </span>Method <span class=\"_ _26\"> </span>\u00bb).<span class=\"_ _0\"></span><span class=\"lsce\">  </span>L\u2019acqu\u00e9reur <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>\u00e9term<span class=\"_ _3\"></span>ine <span class=\"_ _26\"> </span>le co\u00fbt <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>regroupement <span class=\"_ _5b\"> </span>d\u2019entreprises <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>date d\u2019acquisition <span class=\"_ _0\"></span>(la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>laquelle <span class=\"_ _0\"></span>l\u2019acqu\u00e9reur <span class=\"_ _1\"></span>prend <span class=\"_ _0\"></span>le contr\u00f4le <span class=\"_\"> </span>des <span class=\"_\"> </span>actifs <span class=\"_\"> </span>nets <span class=\"_\"> </span>de <span class=\"_\"> </span>l\u2019entit\u00e9 <span class=\"_\"> </span>acquise) <span class=\"_\"> </span>et <span class=\"_\"> </span>le compare <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>juste <span class=\"_ _27\"></span>valeur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>passifs <span class=\"_ _27\"></span>nets identifiables <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l\u2019entit\u00e9 <span class=\"_ _4\"> </span>acquise. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>goodwill <span class=\"_ _4\"> </span>est initialement <span class=\"_ _1\"></span>\u00e9valu\u00e9 <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>l'exc\u00e9dent <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la contrepartie <span class=\"_ _47\"> </span>transf\u00e9<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>e <span class=\"_ _47\"> </span>et <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>juste <span class=\"_ _48\"> </span>valeur <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>la par<span class=\"ls1\">ticipation <span class=\"_ _11\"> </span>minoritaire <span class=\"_ _66\"> </span>sur <span class=\"_ _15\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>ctif<span class=\"_ _3\"></span>s <span class=\"_ _11\"> </span>ne<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s </span>identifiables <span class=\"_ _1\"></span>acquis <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>passifs <span class=\"_ _0\"></span>assum\u00e9s. <span class=\"_ _1\"></span>Si <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ette contrepartie est <span class=\"_ _0\"></span>inf\u00e9r<span class=\"_ _3\"></span>ieure \u00e0 <span class=\"_ _0\"></span>la juste valeur des actifs nets <span class=\"_ _46\"> </span>de <span class=\"_ _5a\"> </span>la <span class=\"_ _46\"> </span>filiale <span class=\"_ _5a\"> </span>acquise, <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>diff\u00e9rence <span class=\"_ _46\"> </span>est comptabilis\u00e9e en r\u00e9sultat. <span class=\"ls5f\">  </span> Les <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _1\"></span>li\u00e9s <span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>pris <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>charges au <span class=\"_ _26\"> </span>fur <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>mesure<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qu\u2019ils <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>engag\u00e9s. <span class=\"_ _26\"> </span>Les <span class=\"_ _26\"> </span>actifs identifiables <span class=\"_ _2\"></span>acquis <span class=\"_ _3\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ass<span class=\"_ _3\"></span>ifs <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>passifs <span class=\"_ _2\"></span>\u00e9ventuels assum\u00e9s <span class=\"_ _d\"> </span>dans <span class=\"_ _d\"> </span>le <span class=\"_ _4f\"> </span>cadre <span class=\"_ _d\"> </span>d\u2019un <span class=\"_ _d\"> </span>regroupement d\u2019entreprises <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>\u00e9valu\u00e9s <span class=\"_ _47\"> </span>initialement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>leur <span class=\"_ _26\"> </span>j<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ste va<span class=\"ls1\">leur \u00e0 la date d\u2019acquisition.  </span>Toute <span class=\"_ _d\"> </span>contrepartie <span class=\"_ _d\"> </span>conditionnelle <span class=\"_ _d\"> </span>devant <span class=\"_ _d\"> </span>\u00eatre transf\u00e9r\u00e9e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span><span class=\"lscf\">le</span> <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>comptabilis<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>juste valeur <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _4e\"> </span>date <span class=\"_ _4e\"> </span>d\u2019acquisition. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>modifications ult\u00e9rieures <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _6d\"> </span>v<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span>ur <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6d\"> </span>contrepartie conditionnelle qui <span class=\"_ _2\"></span>est consid\u00e9e <span class=\"_ _2\"></span>comme un <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctif <span class=\"_ _2\"></span>ou un passif <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _11\"> </span>comptabilis\u00e9es <span class=\"_ _66\"> </span>en <span class=\"_ _11\"> </span>r\u00e9sultat. <span class=\"_ _44\"> </span>La contrepartie <span class=\"_ _4\"> </span>conditionnelle <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ass\u00e9e <span class=\"_ _4\"> </span>comme <span class=\"_ _4\"> </span>fonds propres <span class=\"_ _5b\"> </span>n\u2019est <span class=\"_ _50\"> </span>pas <span class=\"_ _5b\"> </span>r\u00e9\u00e9valu\u00e9e, <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>son <span class=\"_ _5b\"> </span>paiement ult\u00e9rieur est comptabilis\u00e9 dans les capitaux propres. Des <span class=\"_ _52\"> </span>r\u00e8gles <span class=\"_ _58\"> </span>similaires <span class=\"_ _52\"> </span>ont <span class=\"_ _58\"> </span>\u00e9t\u00e9 <span class=\"_ _52\"> </span>appliqu\u00e9e<span class=\"_ _0\"></span>s <span class=\"_ _58\"> </span>aux investissements <span class=\"_ _1\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>selon <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m\u00e9thode<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de la <span class=\"_ _4\"> </span>mise <span class=\"_ _4e\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6d\"> </span>\u00e9<span class=\"_ _0\"></span>quivalence, <span class=\"_ _4e\"> </span>sauf <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>tout <span class=\"_ _4\"> </span>goodwill r\u00e9sultant <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>investissements <span class=\"_ _27\"></span>est <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>nclus <span class=\"_ _1\"></span>dans <span class=\"_ _27\"></span>la valeur comptable de l\u2019investissement. Le <span class=\"_ _0\"></span>goodwill n\u00e9<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>atif <span class=\"_ _0\"></span>r\u00e9sultant de <span class=\"_ _0\"></span>ces <span class=\"_ _0\"></span>investissements est i<span class=\"_ _0\"></span>nclu<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>dans la <span class=\"_ _0\"></span>d\u00e9terminatio<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>part de l\u2019<span class=\"_ _0\"></span>entit<span class=\"_ _3\"></span>\u00e9 dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>b\u00e9n\u00e9fice <span class=\"_ _2\"></span>ou <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>pe<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>te <span class=\"_ _2\"></span>de l\u2019e<span class=\"_ _3\"></span>ntit\u00e9 <span class=\"_ _3\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _2\"></span>au cours <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>p\u00e9riode pendant <span class=\"_ _2\"></span>laquelle <span class=\"_ _2\"></span>l\u2019investissement est acquis. Le <span class=\"_ _4f\"> </span>goodwill <span class=\"_ _53\"> </span>n\u2019est <span class=\"_ _53\"> </span>pas <span class=\"_ _4f\"> </span>amorti, <span class=\"_ _53\"> </span>mais <span class=\"_ _4f\"> </span>soumis anuellement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>test <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>perte <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>(o<span class=\"_ _0\"></span>u <span class=\"_ _26\"> </span>plus fr\u00e9quemment <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>les <span class=\"_ _5\"> </span>circonstances <span class=\"_ _5\"> </span>l\u2019imposent). <span class=\"_ _5\"> </span>Le goodwill n\u00e9gatif est comptabilis\u00e9 comme b\u00e9n\u00e9fice. Au <span class=\"_ _49\"> </span>cas <span class=\"_ _51\"> </span>par <span class=\"_ _49\"> </span>cas, <span class=\"_ _49\"> </span>le <span class=\"_ _49\"> </span>Groupe <span class=\"_ _51\"> </span>comptabilise <span class=\"_ _49\"> </span>toute participation <span class=\"_ _5b\"> </span>ne <span class=\"_ _5b\"> </span>donnant <span class=\"_ _5b\"> </span>pas <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>contr\u00f4le <span class=\"_ _5b\"> </span>dans l'entreprise <span class=\"_ _2\"></span>acquise <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>aleur, <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>part proportionnelle <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la participation <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>donnant <span class=\"_ _0\"></span>pas le contr\u00f4le dans les actifs nets de l'entreprise acquise. &gt;&gt; En savoir plus sur Goodwill dans Note 7.1",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__31-1": {
   "value": "1.3.6 <span class=\"_ _23\"> </span>Conversion des \u00e9ta<span class=\"_ _3\"></span>ts financiers des<span class=\"_ _3\"></span> op\u00e9rations \u00e9trang\u00e8res Les \u00e9tats financiers<span class=\"_ _0\"></span> des entit\u00e9s du Groupe so<span class=\"_ _0\"></span>nt \u00e9valu\u00e9s <span class=\"_ _55\"> </span>en <span class=\"_ _48\"> </span>utilisant <span class=\"_ _55\"> </span>leur <span class=\"_ _48\"> </span>devise <span class=\"_ _55\"> </span>fonctionnelle,<span class=\"_ _0\"></span> qui <span class=\"_ _5c\"> </span>est <span class=\"_ _23\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>devise <span class=\"_ _5c\"> </span>de <span class=\"_ _5c\"> </span>l'environnemen<span class=\"_ _0\"></span>t \u00e9conomique <span class=\"_ _0\"></span>primaire <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>lequel <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>op\u00e8rent<span class=\"_ _0\"></span> et qui correspon<span class=\"_ _0\"></span>d pour la plupart<span class=\"_ _0\"></span> d'entre elles \u00e0 leur devise locale.<span class=\"_ _0\"></span> Tous <span class=\"_\"> </span>les <span class=\"_\"> </span>actifs<span class=\"_ _0\"></span> <span class=\"_\"> </span>(goodwill <span class=\"_\"> </span>compris) <span class=\"_ _5\"> </span>et<span class=\"_ _0\"></span> <span class=\"_\"> </span>passifs mon\u00e9taires <span class=\"_ _1\"></span><span class=\"ls96\">que</span> <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>on\u00e9taires <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>convertis au <span class=\"_ _2\"></span>taux de <span class=\"_ _2\"></span>cl\u00f4ture. Le<span class=\"_ _3\"></span>s revenus <span class=\"_ _2\"></span>et l<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>d\u00e9penses<span class=\"_ _0\"></span> sont <span class=\"_ _5b\"> </span>convertis<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>au <span class=\"_ _5b\"> </span>taux <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>date <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> transaction <span class=\"_ _26\"> </span>(taux <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>change <span class=\"_ _26\"> </span>histor<span class=\"_ _0\"></span>ique) <span class=\"_ _27\"></span>ou <span class=\"_ _47\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> taux moyen <span class=\"ls96\">du<span class=\"_ _0\"></span></span> mois Sauf pour les op\u00e9rati<span class=\"_ _0\"></span>ons \u00e0 l\u2019\u00e9tranger <span class=\"_ _64\"> </span>dans <span class=\"_ _63\"> </span>des <span class=\"_ _64\"> </span>\u00e9conomies hyperinflationnistes<span class=\"_ _0\"></span>. Les <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>iff\u00e9rences <span class=\"_ _2\"></span>r\u00e9su<span class=\"_ _0\"></span>ltant <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>conversi<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>\u00e0 ces diff\u00e9rents taux<span class=\"_ _0\"></span> sont co<span class=\"_ _0\"></span>mptabilis\u00e9es d<span class=\"_ _0\"></span>irectement dans <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>apitaux <span class=\"_ _2\"></span>pro<span class=\"_ _0\"></span>pres <span class=\"_ _2\"></span>au titre <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>\u00ab<span class=\"_ _0\"></span>\u00c9carts <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> conversion\u00bb et <span class=\"_ _2\"></span>n\u2019ont pas <span class=\"_ _2\"></span>d\u2019<span class=\"_ _0\"></span>impact <span class=\"_ _2\"></span>sur le <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>mpte de r\u00e9sultat. Les <span class=\"_ _1\"></span>principaux <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>change <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>rapport <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span> EUR <span class=\"_ _27\"></span>u<span class=\"_ _0\"></span>tilis\u00e9s <span class=\"_ _27\"></span>sont <span class=\"_ _26\"> </span>mention<span class=\"_ _0\"></span>n\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>t<span class=\"_ _0\"></span>ableau ci<span class=\"ls1\">-dessous:</span>Taux de cl\u00f4ture au<span class=\"_ _0\"></span> 31 Taux de cl\u00f4ture au<span class=\"_ _0\"></span> 31 D\u00e9cembre 2021<span class=\"_ _0\"></span> Taux moyen annue<span class=\"_ _0\"></span>l 2021 D\u00e9cembre 2022<span class=\"_ _0\"></span> Taux moyen annue<span class=\"_ _0\"></span>l 2022 USD 1,1326 1,1831 1,0666 1,0541 SEK<span class=\"ls1\"> </span>10,2503 10,1420 11,1218 10,6256 CNY<span class=\"ls1\"> </span>7,1947 7,6318 7,3582 7,0768 INR 84,2292 87,3256 88,1710 82,5729 RUB<span class=\"ls1\"> </span>85,3004 87,1639 78,8640 73,8896 JPY  130,3800 129,8215 140,6600 137,9390 CAD<span class=\"ls1\"> </span>1,4393 1,4829 1,4440 1,3703 GBP 0,8403 0,8598 0,8869 0,8524 ARS<span class=\"ls1\">  </span>116,4634 112,2964 189,0702 155,7788 THB  37,6530 37,7450 36,8350 36,7956 SGD 1,5279 1,5906 1,4300 1,4516 EGP 17,7837 18,5345 26,4505 20,1267 TWD 31,4035 33,0330 32,8278 31,3239 KRW<span class=\"ls1\"> </span>1 346,3800 1 352,5865 1 344,0900 1 356,7687 GEL 3,4820 3,7816 2,8458 3,04731.20. <span class=\"_ _69\"> </span>TRANSACTIONS EN DEVISES \u00c9TRANG\u00c8RES Les <span class=\"_ _47\"> </span>transactions <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>devis<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>\u00e9trang\u00e8res <span class=\"_ _48\"> </span> <span class=\"_ _47\"> </span>sont converties <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>evise <span class=\"_ _50\"> </span>fonctionnelle <span class=\"_ _5b\"> </span>de l\u2019entit\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>prena<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>part <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>transaction en <span class=\"_ _47\"> </span><span class=\"ls1\">appliquant<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>taux <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>hange <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>vigueur </span>aux dates des trans<span class=\"_ _0\"></span>actions concern\u00e9es<span class=\"_ _0\"></span>. Les <span class=\"_ _27\"></span>gains <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>ertes <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>change <span class=\"_ _26\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _27\"></span>par <span class=\"_ _27\"></span>le <span class=\"_ _0\"></span> r\u00e8glement <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>trans<span class=\"_ _0\"></span>actions <span class=\"_ _7\"> </span><span class=\"ls96\">et <span class=\"_ _46\"> </span></span>par <span class=\"_ _46\"> </span>la conversion <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>pass<span class=\"_ _0\"></span>ifs <span class=\"_ _0\"></span>mon<span class=\"_ _0\"></span>\u00e9taires <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n devises <span class=\"_ _4e\"> </span>\u00e9tran<span class=\"_ _0\"></span>g\u00e8res <span class=\"_ _4e\"> </span>aux <span class=\"_ _4e\"> </span>taux<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>de <span class=\"_ _4\"> </span>change <span class=\"_ _4e\"> </span>en vigueur \u00e0 <span class=\"_ _0\"></span>la fin de <span class=\"_ _0\"></span>l\u2019<span class=\"_ _3\"></span>exercic<span class=\"_ _0\"></span>e sont com<span class=\"_ _0\"></span>ptabilis\u00e9s dans le compte de r\u00e9su<span class=\"_ _0\"></span>ltat. Les <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>iff\u00e9<span class=\"_ _3\"></span>rences <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>change<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>g\u00e9n\u00e9r\u00e9es <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>la consolidation <span class=\"_ _4\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>ostes <span class=\"_ _4\"> </span>mon\u00e9taires <span class=\"_ _4\"> </span>f<span class=\"_ _0\"></span>aisant  partie <span class=\"_\"> </span>de<span class=\"ls67\">s <span class=\"_ _6d\"> </span></span>invest<span class=\"_ _0\"></span>issements <span class=\"_ _6d\"> </span><span class=\"ls96\">net</span>s <span class=\"_ _6d\"> </span>d\u2019une <span class=\"_ _6d\"> </span>entit\u00e9<span class=\"_ _0\"></span> d\u00e9clarante <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>entit\u00e9 <span class=\"_ _26\"> </span>\u00e9trang\u00e8re <span class=\"_ _26\"> </span>(c\u2019est<span class=\"_ _0\"></span>-\u00e0-dire <span class=\"_ _55\"> </span>lorsque <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>r\u00e8glement <span class=\"_ _55\"> </span>n\u2019est <span class=\"_ _55\"> </span>ni <span class=\"_ _48\"> </span>p<span class=\"_ _0\"></span>lanifi\u00e9, <span class=\"_\"> </span>ni susceptible <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>se <span class=\"_ _4\"> </span>pr<span class=\"_ _0\"></span>oduire <span class=\"_ _4\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _4\"> </span>un <span class=\"_ _51\"> </span>avenir pr\u00e9visible) <span class=\"_ _27\"></span>so<span class=\"_ _0\"></span>nt <span class=\"_ _27\"></span>enregistr\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _26\"> </span>fonds<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pro<span class=\"_ _0\"></span>pres lorsque <span class=\"_ _6d\"> </span>les <span class=\"_ _4e\"> </span>deux <span class=\"_ _4e\"> </span>con<span class=\"_ _0\"></span>ditions <span class=\"_ _6d\"> </span>ci-dess<span class=\"_ _0\"></span>ous <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>ont remplies : (1) <span class=\"_ _68\"> </span>Le <span class=\"_ _26\"> </span>pr\u00eat <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>effectu<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _27\"></span>soit<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>devise<span class=\"_ _0\"></span> fonctionnelle <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>l\u2019entit\u00e9 <span class=\"_ _47\"> </span>d\u00e9<span class=\"_ _0\"></span>clarante, <span class=\"_ _48\"> </span>soit dans l\u2019op\u00e9ration \u00e9trang\u00e8re;<span class=\"_ _0\"></span> et (2) <span class=\"_ _68\"> </span>Le <span class=\"_ _d\"> </span>pr\u00eat <span class=\"_ _4f\"> </span>est <span class=\"_ _d\"> </span>effectu\u00e9 <span class=\"_ _d\"> </span>entre <span class=\"_ _4f\"> </span>l\u2019<span class=\"_ _0\"></span>entit\u00e9 d\u00e9clarante et une op\u00e9ra<span class=\"_ _0\"></span>tion \u00e9trang\u00e8re.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__32": {
   "value": "1.4. <span class=\"_ _8d\"> </span>IMMOBILISATIONS INCORPORELLES Une <span class=\"_ _72\"> </span>immobilisation<span class=\"_ _0\"></span> <span class=\"_ _8e\"> </span>incorporelle <span class=\"_ _72\"> </span>est<span class=\"_ _0\"></span> comptabilis\u00e9e lors<span class=\"_ _0\"></span>que (1)<span class=\"_ _66\"> </span>Cette <span class=\"_ _0\"></span>immobilisatio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>identifiable, <span class=\"_ _0\"></span>c\u2019est-\u00e0-dire <span class=\"_ _55\"> </span>lorsqu\u2019elle <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>ali\u00e9n<span class=\"_ _0\"></span>able <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>elle <span class=\"_ _48\"> </span>peu<span class=\"_ _0\"></span>t\u00eatre <span class=\"_ _4e\"> </span>vendue, <span class=\"_ _4e\"> </span>transf\u00e9r\u00e9<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ou <span class=\"_ _4e\"> </span>c\u00e9d\u00e9e <span class=\"_ _4e\"> </span>s<span class=\"_ _0\"></span>ouslicence) <span class=\"_ _4e\"> </span>o<span class=\"_ _0\"></span>u <span class=\"_ _4e\"> </span>lorsqu\u2019<span class=\"_ _0\"></span>elle <span class=\"_ _4e\"> </span>r\u00e9sulte <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>droitscontractuels ou d\u2019autres dr<span class=\"_ _0\"></span>oits l\u00e9gaux;(2)<span class=\"_ _66\"> </span>Qu\u2019il est <span class=\"_ _2\"></span>prob<span class=\"_ _0\"></span>able <span class=\"_ _2\"></span>que les futurs <span class=\"_ _2\"></span>av<span class=\"_ _0\"></span>antages\u00e9conomiques <span class=\"_ _69\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _69\"> </span> <span class=\"_ _59\"> </span>par <span class=\"_ _59\"> </span>cetteimmobilisation reviendr<span class=\"_ _0\"></span>ont \u00e0 IBA;(3)<span class=\"_ _66\"> </span>IBA peut contr\u00f4ler <span class=\"_ _0\"></span>la ressource; et(4)<span class=\"_ _66\"> </span>le <span class=\"_ _47\"> </span>co<span class=\"_ _0\"></span>\u00fbt <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>cett<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>immobilisation<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>peut <span class=\"_ _47\"> </span>\u00eatr<span class=\"_ _0\"></span>emesur\u00e9 de mani\u00e8re f<span class=\"_ _0\"></span>iable.Les <span class=\"_ _74\"> </span>immobilisations <span class=\"_ _74\"> </span>incorporelles <span class=\"_ _74\"> </span>sont comptabilis\u00e9es <span class=\"_ _3\"></span>au <span class=\"_ _2\"></span>co\u00fb<span class=\"_ _0\"></span>t <span class=\"_ _2\"></span>d\u2019acquisition diminu\u00e9 <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> tout amortissement cumul\u00e9 et<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"lsa0\">de<span class=\"ls1\"> toute perte de </span></span>valeur cumul\u00e9e.<span class=\"_ _0\"></span> Le <span class=\"_ _15\"> </span>co\u00fbt <span class=\"_ _15\"> </span>compre<span class=\"_ _0\"></span>nd <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>jus<span class=\"_ _0\"></span>te <span class=\"_ _57\"> </span>va<span class=\"_ _0\"></span>leu<span class=\"_ _3\"></span>r <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e l\u2019investissement <span class=\"_ _56\"> </span>c<span class=\"_ _0\"></span>onsenti <span class=\"_ _56\"> </span>pour <span class=\"_ _56\"> </span>acqu\u00e9ri<span class=\"_ _0\"></span>r l\u2019<span class=\"ls1\">immobilisati<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>ainsi <span class=\"_ _53\"> </span>que <span class=\"_ _4f\"> </span>tous <span class=\"_ _53\"> </span>les <span class=\"_ _53\"> </span>co\u00fbts </span>directement <span class=\"_\"> </span>imp<span class=\"_ _0\"></span>utables <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>transact<span class=\"_ _0\"></span>ion, <span class=\"_\"> </span>tels que <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>frais <span class=\"_ _1\"></span>pro<span class=\"_ _0\"></span>fessionnels<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>applicables <span class=\"_ _1\"></span>ou <span class=\"_ _27\"></span>les taxes non remboursab<span class=\"_ _0\"></span>les. Les c<span class=\"_ _0\"></span>o\u00fbts indirects <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>que les <span class=\"_ _1\"></span>frais g<span class=\"_ _0\"></span>\u00e9n\u00e9raux sont <span class=\"_ _5f\"> </span><span class=\"ls96\">ex</span>clus. <span class=\"_ _54\"> </span>Les <span class=\"_ _5f\"> </span>d\u00e9penses<span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>r<span class=\"_ _0\"></span>econnues auparavant <span class=\"_ _46\"> </span>comme <span class=\"_ _46\"> </span>charges <span class=\"_ _46\"> </span>ne <span class=\"_ _7\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _7\"> </span>pas incluses dans le co\u00fbt d<span class=\"_ _0\"></span>e l\u2019immobilisation.<span class=\"_ _0\"></span> Les <span class=\"_ _27\"></span>co\u00fbts <span class=\"_ _26\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _26\"> </span><span class=\"ls96\">par</span> <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>phase <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>r<span class=\"_ _0\"></span>echerche d\u2019un <span class=\"_ _4e\"> </span>proj<span class=\"_ _0\"></span>et <span class=\"_ _4e\"> </span>inter<span class=\"_ _0\"></span>ne <span class=\"_ _4e\"> </span>sont <span class=\"_ _4\"> </span>pris <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> r\u00e9sultat au <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mesure qu\u2019ils sont encourus.<span class=\"_ _0\"></span> Les <span class=\"_ _4f\"> </span>co\u00fbts <span class=\"_ _d\"> </span>engendr\u00e9s <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>la <span class=\"_ _4f\"> </span>phase <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>e d\u00e9veloppement <span class=\"_\"> </span>d\u2019un <span class=\"_\"> </span>projet <span class=\"_ _55\"> </span>interne <span class=\"_\"> </span>(projet <span class=\"_\"> </span>de d\u00e9veloppement de produits ou projet d<span class=\"_ _0\"></span>\u2019 IT) sont comptabilis\u00e9s <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>tant <span class=\"_ _26\"> </span>qu\u2019immo<span class=\"_ _0\"></span>bilisation <span class=\"_ _27\"></span>si <span class=\"_ _47\"> </span>IBA est en <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>d\u2019\u00e9tablir : <span class=\"_ _0\"></span>la faisabil<span class=\"_ _0\"></span>it\u00e9 technique<span class=\"_ _0\"></span> du <span class=\"_ _26\"> </span>projet,<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>son <span class=\"_ _47\"> </span>intention <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>me<span class=\"_ _0\"></span>ner <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>bien<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span><span class=\"ls9d\">le<span class=\"ls46\">s </span></span>d\u00e9veloppements<span class=\"_ _0\"></span>, <span class=\"_ _66\"> </span>comme<span class=\"_ _0\"></span>nt <span class=\"_ _66\"> </span>l\u2019immobilisat<span class=\"_ _0\"></span>ion incorporel <span class=\"_ _5a\"> </span>g\u00e9n\u00e9rer<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>d\u2019\u00e9ventuels <span class=\"_ _53\"> </span>avantages \u00e9conomiques <span class=\"_ _1\"></span>futur<span class=\"ls67\">s <span class=\"_ _0\"></span></span>(par <span class=\"_ _1\"></span>exemple <span class=\"ls9e\">: <span class=\"_ _1\"></span></span> <span class=\"_ _0\"></span>l\u2019existence<span class=\"_ _0\"></span> d\u2019un <span class=\"_ _57\"> </span>march\u00e9 <span class=\"_ _57\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>produit <span class=\"_ _15\"> </span><span class=\"ls96\">de <span class=\"_ _57\"> </span></span>cet<span class=\"_ _0\"></span>te immobilisation <span class=\"_ _d\"> </span>incorporel <span class=\"_ _d\"> </span>elle-m\u00eame), <span class=\"_ _d\"> </span> <span class=\"_ _4f\"> </span>la disponibilit\u00e9 <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _58\"> </span>ressour<span class=\"_ _0\"></span>ces <span class=\"_ _58\"> </span>permettant <span class=\"_ _52\"> </span>de mener <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bien <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d\u00e9vel<span class=\"_ _0\"></span>oppement <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 \u00e0 <span class=\"_ _4\"> </span>mesurer <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>mani\u00e8re <span class=\"_ _4\"> </span>fiable <span class=\"_ _51\"> </span>les <span class=\"_ _4\"> </span>d\u00e9penses<span class=\"_ _0\"></span> imputables. Les <span class=\"_ _47\"> </span>fra<span class=\"_ _0\"></span>is <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>m<span class=\"_ _0\"></span>aintenance <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>mises <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>j<span class=\"_ _0\"></span>our mineures <span class=\"_ _0\"></span>dont <span class=\"_ _0\"></span>l\u2019objectif <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mainte<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span> (p<span class=\"_ _0\"></span>lut\u00f4t qu<span class=\"ls1\">\u2019augmenter) <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>niveau <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>performa<span class=\"_ _0\"></span>nce <span class=\"_ _6d\"> </span>de </span>l\u2019<span class=\"ls1\">immobilisati<span class=\"_ _0\"></span>on, <span class=\"_ _5a\"> </span>sont <span class=\"_ _53\"> </span>pr<span class=\"_ _0\"></span>is <span class=\"_ _53\"> </span>en <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span> </span>r\u00e9sultats <span class=\"_ _52\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _52\"> </span>fur <span class=\"_ _52\"> </span>et <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>mesure <span class=\"_ _52\"> </span>qu\u2019ils <span class=\"_ _7\"> </span>sont en<span class=\"ls1\">courus. </span>Les crit\u00e8res <span class=\"_ _2\"></span>de comptabilisation susmentionn\u00e9s<span class=\"_ _0\"></span> sont <span class=\"_ _5b\"> </span>assez <span class=\"_ _5b\"> </span>str<span class=\"_ _0\"></span>icts <span class=\"_ _50\"> </span>et <span class=\"_ _58\"> </span>sont <span class=\"_ _5b\"> </span>appliqu\u00e9s <span class=\"_ _5b\"> </span>avec<span class=\"_ _0\"></span> prudence.  Le <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _48\"> </span>des <span class=\"_ _55\"> </span>immobilisations<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>incorporelles <span class=\"_ _55\"> </span>est allou\u00e9 <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>mani\u00e8re <span class=\"_\"> </span>syst\u00e9matique <span class=\"_\"> </span>sur <span class=\"_\"> </span>toute <span class=\"_\"> </span>la dur\u00e9e <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019utilit\u00e9 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019immobi<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sation en <span class=\"_ _2\"></span>applicant<span class=\"_ _0\"></span> la m\u00e9thode lin\u00e9aire.<span class=\"_ _0\"></span> Les dur\u00e9es de vie <span class=\"lsa0\">d\u2019</span>utilit\u00e9 a<span class=\"_ _0\"></span>pplicables sont :<span class=\"_ _0\"></span> IMMOBILISATION INCO<span class=\"_ _0\"></span>RPORELLES<span class=\"_ _0\"></span> DUREE D'UTILITE<span class=\"_ _0\"></span> 3 ans, sauf si une <span class=\"_ _0\"></span>dur\u00e9e d'utilisation plus lon<span class=\"_ _0\"></span>gue est justifi\u00e9e  Co\u00fbts de d\u00e9velop<span class=\"_ _0\"></span>pement du produit <span class=\"_ _0\"></span> (n'exc\u00e9dant toutefoi<span class=\"_ _0\"></span>s pas 5 ans) Co\u00fbts de d\u00e9velop<span class=\"_ _0\"></span>pement informatique pour le<span class=\"_ _0\"></span>s principaux logiciels (p. ex<span class=\"_ _0\"></span>. ERP). 5 ans, sauf si un d<span class=\"_ _0\"></span>ur\u00e9e d'utilisation plus lon<span class=\"_ _0\"></span>gue est justifi\u00e9e  Autres logiciels <span class=\"_ _0\"></span> 3 ans Concessions, breve<span class=\"_ _0\"></span>ts, licences, savoir-<span class=\"_ _0\"></span>fair<span class=\"_ _3\"></span>e, marqu<span class=\"_ _0\"></span>es et autres droits similaires. 3 ans, sauf si une <span class=\"_ _0\"></span>dur\u00e9e d'utilit\u00e9 plus lo<span class=\"_ _0\"></span>ngue est justifi\u00e9e<span class=\"_ _0\"></span> L\u2019amortissement <span class=\"_ _4\"> </span>ne <span class=\"_ _4\"> </span>co<span class=\"_ _0\"></span>mmence <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>lorsque l\u2019<span class=\"ls1\">immobilis\u00e9 <span class=\"_ _46\"> </span>est <span class=\"_ _46\"> </span>disponible <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _7\"> </span>l\u2019us<span class=\"_ _0\"></span>age, <span class=\"_ _46\"> </span>par </span>exemple <span class=\"_ _1\"></span>lorsqu\u2019il <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>trouve <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019emplacement <span class=\"_ _1\"></span>et dans <span class=\"_ _5b\"> </span>les <span class=\"_ _5b\"> </span>conditions <span class=\"_ _5b\"> </span>n\u00e9cessaires <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>qu\u2019il puisse <span class=\"_ _0\"></span>fonctionner <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mani\u00e8re <span class=\"_ _0\"></span>pr\u00e9vu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>la Direction <span class=\"_ _4\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _4\"> </span>d\u2019obtenir <span class=\"_ _51\"> </span>une <span class=\"_ _51\"> </span>corres<span class=\"_ _0\"></span>pondance appropri\u00e9e des co<span class=\"_ _0\"></span>\u00fbts et des recettes. Le <span class=\"_ _55\"> </span>Groupe <span class=\"_\"> </span>ne <span class=\"_\"> </span>dispose <span class=\"_\"> </span>pas <span class=\"_\"> </span>d\u2019immobilisation<span class=\"ls46\">s </span>incorporelles <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dur\u00e9e <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>utilit\u00e9 <span class=\"_ _0\"></span>illimit\u00e9e <span class=\"_ _1\"></span>pour<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ses activit\u00e9s poursuivies.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _50\"> </span>En <span class=\"_ _5b\"> </span>savoir <span class=\"_ _50\"> </span>plus <span class=\"_ _50\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _50\"> </span>les <span class=\"_ _50\"> </span>immobilisatio<span class=\"_ _0\"></span>ns </span>incorporelles dans la<span class=\"_ _0\"></span> note 7",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__35": {
   "value": "Les <span class=\"_ _4f\"> </span>co\u00fbts <span class=\"_ _d\"> </span>engendr\u00e9s <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>la <span class=\"_ _4f\"> </span>phase <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>e d\u00e9veloppement <span class=\"_\"> </span>d\u2019un <span class=\"_\"> </span>projet <span class=\"_ _55\"> </span>interne <span class=\"_\"> </span>(projet <span class=\"_\"> </span>de d\u00e9veloppement de produits ou projet d<span class=\"_ _0\"></span>\u2019 IT) sont comptabilis\u00e9s <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>tant <span class=\"_ _26\"> </span>qu\u2019immo<span class=\"_ _0\"></span>bilisation <span class=\"_ _27\"></span>si <span class=\"_ _47\"> </span>IBA est en <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>d\u2019\u00e9tablir : <span class=\"_ _0\"></span>la faisabil<span class=\"_ _0\"></span>it\u00e9 technique<span class=\"_ _0\"></span> du <span class=\"_ _26\"> </span>projet,<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>son <span class=\"_ _47\"> </span>intention <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>me<span class=\"_ _0\"></span>ner <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>bien<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span><span class=\"ls9d\">le<span class=\"ls46\">s </span></span>d\u00e9veloppements<span class=\"_ _0\"></span>, <span class=\"_ _66\"> </span>comme<span class=\"_ _0\"></span>nt <span class=\"_ _66\"> </span>l\u2019immobilisat<span class=\"_ _0\"></span>ion incorporel <span class=\"_ _5a\"> </span>g\u00e9n\u00e9rer<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>d\u2019\u00e9ventuels <span class=\"_ _53\"> </span>avantages \u00e9conomiques <span class=\"_ _1\"></span>futur<span class=\"ls67\">s <span class=\"_ _0\"></span></span>(par <span class=\"_ _1\"></span>exemple <span class=\"ls9e\">: <span class=\"_ _1\"></span></span> <span class=\"_ _0\"></span>l\u2019existence<span class=\"_ _0\"></span> d\u2019un <span class=\"_ _57\"> </span>march\u00e9 <span class=\"_ _57\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>produit <span class=\"_ _15\"> </span><span class=\"ls96\">de <span class=\"_ _57\"> </span></span>cet<span class=\"_ _0\"></span>te immobilisation <span class=\"_ _d\"> </span>incorporel <span class=\"_ _d\"> </span>elle-m\u00eame), <span class=\"_ _d\"> </span> <span class=\"_ _4f\"> </span>la disponibilit\u00e9 <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _58\"> </span>ressour<span class=\"_ _0\"></span>ces <span class=\"_ _58\"> </span>permettant <span class=\"_ _52\"> </span>de mener <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bien <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d\u00e9vel<span class=\"_ _0\"></span>oppement <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 \u00e0 <span class=\"_ _4\"> </span>mesurer <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>mani\u00e8re <span class=\"_ _4\"> </span>fiable <span class=\"_ _51\"> </span>les <span class=\"_ _4\"> </span>d\u00e9penses<span class=\"_ _0\"></span> imputables.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__34-1": {
   "value": "Le <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _48\"> </span>des <span class=\"_ _55\"> </span>immobilisations<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>incorporelles <span class=\"_ _55\"> </span>est allou\u00e9 <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>mani\u00e8re <span class=\"_\"> </span>syst\u00e9matique <span class=\"_\"> </span>sur <span class=\"_\"> </span>toute <span class=\"_\"> </span>la dur\u00e9e <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019utilit\u00e9 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019immobi<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sation en <span class=\"_ _2\"></span>applicant<span class=\"_ _0\"></span> la m\u00e9thode lin\u00e9aire.<span class=\"_ _0\"></span> Les dur\u00e9es de vie <span class=\"lsa0\">d\u2019</span>utilit\u00e9 a<span class=\"_ _0\"></span>pplicables sont :<span class=\"_ _0\"></span> IMMOBILISATION INCO<span class=\"_ _0\"></span>RPORELLES<span class=\"_ _0\"></span> DUREE D'UTILITE<span class=\"_ _0\"></span> 3 ans, sauf si une <span class=\"_ _0\"></span>dur\u00e9e d'utilisation plus lon<span class=\"_ _0\"></span>gue est justifi\u00e9e  Co\u00fbts de d\u00e9velop<span class=\"_ _0\"></span>pement du produit <span class=\"_ _0\"></span> (n'exc\u00e9dant toutefoi<span class=\"_ _0\"></span>s pas 5 ans) Co\u00fbts de d\u00e9velop<span class=\"_ _0\"></span>pement informatique pour le<span class=\"_ _0\"></span>s principaux logiciels (p. ex<span class=\"_ _0\"></span>. ERP). 5 ans, sauf si un d<span class=\"_ _0\"></span>ur\u00e9e d'utilisation plus lon<span class=\"_ _0\"></span>gue est justifi\u00e9e  Autres logiciels <span class=\"_ _0\"></span> 3 ans Concessions, breve<span class=\"_ _0\"></span>ts, licences, savoir-<span class=\"_ _0\"></span>fair<span class=\"_ _3\"></span>e, marqu<span class=\"_ _0\"></span>es et autres droits similaires. 3 ans, sauf si une <span class=\"_ _0\"></span>dur\u00e9e d'utilit\u00e9 plus lo<span class=\"_ _0\"></span>ngue est justifi\u00e9e<span class=\"_ _0\"></span> L\u2019amortissement <span class=\"_ _4\"> </span>ne <span class=\"_ _4\"> </span>co<span class=\"_ _0\"></span>mmence <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>lorsque l\u2019<span class=\"ls1\">immobilis\u00e9 <span class=\"_ _46\"> </span>est <span class=\"_ _46\"> </span>disponible <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _7\"> </span>l\u2019us<span class=\"_ _0\"></span>age, <span class=\"_ _46\"> </span>par </span>exemple <span class=\"_ _1\"></span>lorsqu\u2019il <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>trouve <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019emplacement <span class=\"_ _1\"></span>et dans <span class=\"_ _5b\"> </span>les <span class=\"_ _5b\"> </span>conditions <span class=\"_ _5b\"> </span>n\u00e9cessaires <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>qu\u2019il puisse <span class=\"_ _0\"></span>fonctionner <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mani\u00e8re <span class=\"_ _0\"></span>pr\u00e9vu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>la Direction <span class=\"_ _4\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _4\"> </span>d\u2019obtenir <span class=\"_ _51\"> </span>une <span class=\"_ _51\"> </span>corres<span class=\"_ _0\"></span>pondance appropri\u00e9e des co<span class=\"_ _0\"></span>\u00fbts et des recettes. Le <span class=\"_ _55\"> </span>Groupe <span class=\"_\"> </span>ne <span class=\"_\"> </span>dispose <span class=\"_\"> </span>pas <span class=\"_\"> </span>d\u2019immobilisation<span class=\"ls46\">s </span>incorporelles <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dur\u00e9e <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>utilit\u00e9 <span class=\"_ _0\"></span>illimit\u00e9e <span class=\"_ _1\"></span>pour<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ses activit\u00e9s poursuivies.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _50\"> </span>En <span class=\"_ _5b\"> </span>savoir <span class=\"_ _50\"> </span>plus <span class=\"_ _50\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _50\"> </span>les <span class=\"_ _50\"> </span>immobilisatio<span class=\"_ _0\"></span>ns </span>incorporelles dans la<span class=\"_ _0\"></span> note 7Les dur\u00e9es d\u2019utilit\u00e9 app<span class=\"_ _0\"></span>licables sont :<span class=\"_ _0\"></span> IMMOBILISATION CO<span class=\"_ _0\"></span>RPORELLES<span class=\"_ _0\"></span> DUREE D'UTILITE<span class=\"_ _0\"></span> Terrain Non d\u00e9pr\u00e9ci\u00e9 Construction bure<span class=\"_ _0\"></span>au 33 ans Immeuble de bure<span class=\"_ _0\"></span>aux 33 ans 15 ans, sauf en c<span class=\"_ _0\"></span>as de circonstances sp\u00e9cifiqu<span class=\"_ _0\"></span>es rare ou une Cyclotrons et cham<span class=\"_ _0\"></span>bres fortes diff\u00e9rence de dur\u00e9<span class=\"_ _0\"></span>e d'utilit\u00e9 est justifi\u00e9e<span class=\"_ _0\"></span> Equipement de la<span class=\"_ _0\"></span>boratoire 5 ans Autre Equipement t<span class=\"_ _0\"></span>echnique 5 \u00e0 10 ans Mat\u00e9riel informati<span class=\"_ _0\"></span>que 3 \u00e0 5 ans (5 ans po<span class=\"_ _0\"></span>ur les grands ordina<span class=\"_ _0\"></span>teurs centraux) Mobilier et \u00e9quipem<span class=\"_ _0\"></span>ents 5 \u00e0 10 ans Mat\u00e9riel roulant<span class=\"_ _0\"></span> 2 \u00e0 5 ans &gt;&gt;<span class=\"ls1\"> Pour en savoir plus sur les<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>mmobilisations c<span class=\"_ _0\"></span>orporelles, consultez la note <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span><span class=\"ff36 fcd\"> </span></span>Chaque <span class=\"_ _26\"> </span>partie<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>d\u2019une <span class=\"_ _26\"> </span>immobilisat<span class=\"_ _0\"></span>ion <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>orporelle ayant <span class=\"_ _48\"> </span>un <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _55\"> </span>significatif <span class=\"_ _55\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>au <span class=\"_ _55\"> </span>co\u00fbt total <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019\u00e9l\u00e9m<span class=\"_ _0\"></span>ent <span class=\"_ _27\"></span>es<span class=\"_ _0\"></span>t <span class=\"_ _26\"></span>amortie <span class=\"_ _26\"> </span>s\u00e9par\u00e9men<span class=\"_ _0\"></span>t <span class=\"_ _26\"> </span>sur toute <span class=\"_ _5b\"> </span>sa <span class=\"_ _5b\"> </span> <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _58\"> </span>d\u2019utilit\u00e9 <span class=\"_ _5b\"> </span>en <span class=\"_ _5b\"> </span>appl<span class=\"_ _0\"></span>iquant <span class=\"_ _5b\"> </span>la m\u00e9thode <span class=\"_ _0\"></span>lin\u00e9aire. <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>amortissable <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t le <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>d\u2019acquis<span class=\"_ _0\"></span>ition, <span class=\"_ _47\"> </span>sauf <span class=\"_ _48\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>v\u00e9hicules.<span class=\"_ _0\"></span> Pour ces <span class=\"_ _0\"></span>derniers, i<span class=\"_ _0\"></span>l s\u2019agit <span class=\"_ _0\"></span>du co\u00fbt <span class=\"_ _0\"></span>d\u2019acquisition diminu\u00e9 <span class=\"_ _6f\"> </span>de <span class=\"_ _6f\"> </span> <span class=\"_ _6f\"> </span>la <span class=\"_ _6f\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _44\"> </span>r\u00e9s<span class=\"_ _0\"></span>idu<span class=\"_ _3\"></span>elle <span class=\"_ _6f\"> </span>de l\u2019immobilisation au t<span class=\"_ _0\"></span>erme de sa dur\u00e9e d\u2019utilit\u00e9.Les <span class=\"_ _5b\"> </span>droits <span class=\"_ _50\"> </span>d\u2019utilis<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>tion <span class=\"_ _5b\"> </span>d\u2019actifs <span class=\"_ _5b\"> </span>sont \u00e9valu\u00e9s <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _1\"></span>diminu\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>amortissements <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t des <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la valeur <span class=\"_ _0\"></span>cumul\u00e9<span class=\"ls67\">s <span class=\"_ _0\"></span></span>et ajust\u00e9s <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de to<span class=\"_ _0\"></span>ute r\u00e9\u00e9valuation <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ocation. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>co\u00fbt <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>droit d\u2019utilisation <span class=\"_ _0\"></span>d\u2019actifs <span class=\"_ _0\"></span>comprend <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ntant <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>dettes de <span class=\"_ _51\"> </span>location <span class=\"_ _51\"> </span>comptabilis\u00e9es<span class=\"_ _0\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>co\u00fbt <span class=\"_ _51\"> </span>direct <span class=\"_ _51\"> </span>initial engag\u00e9 <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>paiements <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>location <span class=\"_ _27\"></span>effectu\u00e9s <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>la date <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _3\"></span>at <span class=\"_ _2\"></span>ou<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>avant, <span class=\"_ _2\"></span>moins <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _2c\"></span>i<span class=\"_ _0\"></span>ncitatifs \u00e0 la location re\u00e7us.  Les<span class=\"ls1\"> <span class=\"_ _1\"></span>droi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>d\u2019utilisation <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>actifs <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>amortis <span class=\"_ _27\"></span>selon <span class=\"_ _27\"></span>la </span>m\u00e9thode <span class=\"_ _1\"></span>lin\u00e9air<span class=\"ls22\">e <span class=\"_ _1\"></span></span>sur <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ourte <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntre <span class=\"_ _0\"></span>la <span class=\"_ _27\"></span>dur\u00e9e du <span class=\"_ _26\"> </span>contrat <span class=\"_ _26\"> </span><span class=\"ls22\">de</span> <span class=\"_ _27\"> </span>location <span class=\"_ _26\"> </span><span class=\"lsca\">ou<span class=\"_ _0\"></span></span> <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>dur\u00e9e <span class=\"_ _27\"> </span>d\u2019<span class=\"_ _0\"></span>utilit\u00e9 <span class=\"_ _27\"></span>estim\u00e9e des actifs. DROIT D'UTILISATIO<span class=\"_ _0\"></span>N D'ACTIFS Base de depreciation Terrain 99 ans Constructions<span class=\"_ _0\"></span> 1 \u00e0 15 ans Appartments 1 \u00e0 4 ans Machines 3 \u00e0 9 ans Mat\u00e9riel Roulant<span class=\"_ _0\"></span> 1 \u00e0 4 ans Mat\u00e9riel informati<span class=\"_ _0\"></span>que 1 \u00e0 5 ans V\u00e9los 3 ans Les<span class=\"ls1\"> droits d\u2019utilisation<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>des actifs font \u00e9galement<span class=\"_ _0\"></span> </span>l\u2019oject de perte de va<span class=\"_ _0\"></span>leur (voir note 1.7).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__36": {
   "value": "1.5. <span class=\"_ _8d\"> </span>IMMOBILISATIONS CORPORELLES Les <span class=\"_ _75\"> </span>immobilisations <span class=\"_ _17\"> </span>corporelles <span class=\"_ _75\"> </span>sont enregistr\u00e9es <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>d\u2019acquisition <span class=\"_ _47\"> </span>diminu\u00e9 <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e  tout amortissement cumul\u00e9 et de toute perte de<span class=\"_ _0\"></span> valeur cumul\u00e9e.  Le <span class=\"_ _15\"> </span>co\u00fbt <span class=\"_ _15\"> </span>compre<span class=\"_ _0\"></span>nd <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>juste <span class=\"_ _15\"> </span>valeur<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>de<span class=\"_ _0\"></span> l\u2019investissement <span class=\"_ _56\"> </span>c<span class=\"_ _0\"></span>onsenti <span class=\"_ _56\"> </span>pour <span class=\"_ _56\"> </span>acqu\u00e9rir<span class=\"_ _0\"></span> l\u2019immobilisation <span class=\"_ _48\"> </span>(net <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>tout <span class=\"_ _48\"> </span>ra<span class=\"_ _0\"></span>bais) <span class=\"_ _47\"> </span>ainsi <span class=\"_ _48\"> </span>que<span class=\"_ _0\"></span>  tous <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>fr<span class=\"_ _0\"></span>ais <span class=\"_\"> </span>directeme<span class=\"_ _0\"></span>nt <span class=\"_\"> </span>li\u00e9s <span class=\"_\"> </span>\u00e0 <span class=\"_ _6d\"> </span>la <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>ise <span class=\"_\"> </span>en service <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>l'immob<span class=\"_ _0\"></span>ilisation <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>l\u2019usage <span class=\"_ _1\"></span>auquel elle <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>destin\u00e9e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(taxes <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>droits <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019importation inclus).  Les frais <span class=\"_ _0\"></span>directement <span class=\"_ _0\"></span>imputables <span class=\"_ _0\"></span>sont les <span class=\"_ _0\"></span>co\u00fbts engendr\u00e9s <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>pr\u00e9paration <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>site, <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2c\"></span>livraison<span class=\"_ _0\"></span> et <span class=\"_ _6f\"> </span>l\u2019insta<span class=\"_ _0\"></span>ll<span class=\"_ _3\"></span>ation, <span class=\"_ _23\"> </span>les <span class=\"_ _23\"> </span>frais <span class=\"_ _23\"> </span>professionne<span class=\"_ _0\"></span>ls applicables <span class=\"_ _46\"> </span>ainsi <span class=\"_ _46\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _46\"> </span>co\u00fbt <span class=\"_ _46\"> </span>estim\u00e9 <span class=\"_ _46\"> </span>du<span class=\"_ _0\"></span> d\u00e9mant\u00e8lement <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>l\u2019immobilisatio<span class=\"_ _0\"></span>n, <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>son<span class=\"_ _0\"></span> enl\u00e8vement <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>emise <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>\u00e9t<span class=\"_ _0\"></span>at <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>u <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ite <span class=\"_ _2\"></span>(dans la <span class=\"_ _4\"> </span>mesure <span class=\"_ _49\"> </span>o\u00f9 <span class=\"_ _4\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>tel <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _4\"> </span>est <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9 comme une provision).<span class=\"_ _0\"></span> Chaque <span class=\"_ _26\"> </span>partie<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>d\u2019une <span class=\"_ _26\"> </span>immobilisat<span class=\"_ _0\"></span>ion <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>orporelle ayant <span class=\"_ _48\"> </span>un <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _55\"> </span>significatif <span class=\"_ _55\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>au <span class=\"_ _55\"> </span>co\u00fbt total <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019\u00e9l\u00e9m<span class=\"_ _0\"></span>ent <span class=\"_ _27\"></span>es<span class=\"_ _0\"></span>t <span class=\"_ _26\"></span>amortie <span class=\"_ _26\"> </span>s\u00e9par\u00e9men<span class=\"_ _0\"></span>t <span class=\"_ _26\"> </span>sur toute <span class=\"_ _5b\"> </span>sa <span class=\"_ _5b\"> </span> <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _58\"> </span>d\u2019utilit\u00e9 <span class=\"_ _5b\"> </span>en <span class=\"_ _5b\"> </span>appl<span class=\"_ _0\"></span>iquant <span class=\"_ _5b\"> </span>la m\u00e9thode <span class=\"_ _0\"></span>lin\u00e9aire. <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>amortissable <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t le <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>d\u2019acquis<span class=\"_ _0\"></span>ition, <span class=\"_ _47\"> </span>sauf <span class=\"_ _48\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>v\u00e9hicules.<span class=\"_ _0\"></span> Pour ces <span class=\"_ _0\"></span>derniers, i<span class=\"_ _0\"></span>l s\u2019agit <span class=\"_ _0\"></span>du co\u00fbt <span class=\"_ _0\"></span>d\u2019acquisition diminu\u00e9 <span class=\"_ _6f\"> </span>de <span class=\"_ _6f\"> </span> <span class=\"_ _6f\"> </span>la <span class=\"_ _6f\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _44\"> </span>r\u00e9s<span class=\"_ _0\"></span>idu<span class=\"_ _3\"></span>elle <span class=\"_ _6f\"> </span>de l\u2019immobilisation au t<span class=\"_ _0\"></span>erme de sa dur\u00e9e d\u2019utilit\u00e9.<span class=\"_ _0\"></span> Les <span class=\"_ _6d\"> </span>co\u00fbts <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>r\u00e9paration <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>maintenance<span class=\"_ _0\"></span> destin\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>restaur<span class=\"_ _0\"></span>er <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>am\u00e9liorer <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span>  niveau de <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>de l\u2019immobilisation <span class=\"_ _0\"></span>sont pris en r\u00e9sultat \u00e0 mesure <span class=\"_ _0\"></span>qu\u2019ils sont encourus.<span class=\"_ _0\"></span> Les dur\u00e9es d\u2019utilit\u00e9 app<span class=\"_ _0\"></span>licables sont :<span class=\"_ _0\"></span> IMMOBILISATION CO<span class=\"_ _0\"></span>RPORELLES<span class=\"_ _0\"></span> DUREE D'UTILITE<span class=\"_ _0\"></span> Terrain Non d\u00e9pr\u00e9ci\u00e9 Construction bure<span class=\"_ _0\"></span>au 33 ans Immeuble de bure<span class=\"_ _0\"></span>aux 33 ans 15 ans, sauf en c<span class=\"_ _0\"></span>as de circonstances sp\u00e9cifiqu<span class=\"_ _0\"></span>es rare ou une Cyclotrons et cham<span class=\"_ _0\"></span>bres fortes diff\u00e9rence de dur\u00e9<span class=\"_ _0\"></span>e d'utilit\u00e9 est justifi\u00e9e<span class=\"_ _0\"></span> Equipement de la<span class=\"_ _0\"></span>boratoire 5 ans Autre Equipement t<span class=\"_ _0\"></span>echnique 5 \u00e0 10 ans Mat\u00e9riel informati<span class=\"_ _0\"></span>que 3 \u00e0 5 ans (5 ans po<span class=\"_ _0\"></span>ur les grands ordina<span class=\"_ _0\"></span>teurs centraux) Mobilier et \u00e9quipem<span class=\"_ _0\"></span>ents 5 \u00e0 10 ans Mat\u00e9riel roulant<span class=\"_ _0\"></span> 2 \u00e0 5 ans &gt;&gt;<span class=\"ls1\"> Pour en savoir plus sur les<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>mmobilisations c<span class=\"_ _0\"></span>orporelles, consultez la note <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span><span class=\"ff36 fcd\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__38-1": {
   "value": "1.5. <span class=\"_ _8d\"> </span>IMMOBILISATIONS CORPORELLESLes <span class=\"_ _6d\"> </span>co\u00fbts <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>r\u00e9paration <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>maintenance<span class=\"_ _0\"></span> destin\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>restaur<span class=\"_ _0\"></span>er <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>am\u00e9liorer <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span>  niveau de <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>de l\u2019immobilisation <span class=\"_ _0\"></span>sont pris en r\u00e9sultat \u00e0 mesure <span class=\"_ _0\"></span>qu\u2019ils sont encourus.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__41": {
   "value": "1.6. <span class=\"_ _8d\"> </span>LOCATIONS Le <span class=\"_ _47\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _47\"> </span>\u00e9va<span class=\"_ _0\"></span>lue <span class=\"_ _48\"> </span><span class=\"lsa0\">au</span> <span class=\"_ _47\"> </span>d\u00e9b<span class=\"_ _0\"></span>ut <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>si <span class=\"_ _48\"> </span>u<span class=\"_ _0\"></span>n contrat <span class=\"_ _2\"></span>est <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>contrat <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>loc<span class=\"_ _0\"></span>ation. <span class=\"_ _2\"></span>Autrement <span class=\"_ _2\"></span>dit,<span class=\"_ _0\"></span> si <span class=\"_ _50\"> </span>le <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _50\"> </span>conf\u00e8re <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>droit <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>contr\u00f4ler l\u2019utilisation <span class=\"_ _5b\"> </span>d\u2019un <span class=\"_ _5b\"> </span>actif <span class=\"_ _5b\"> </span>identifi\u00e9 <span class=\"_ _5b\"> </span>pendant <span class=\"_ _5b\"> </span>une p\u00e9riode <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>t<span class=\"_ _0\"></span>emps <span class=\"_ _23\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _6f\"> </span>\u00e9change <span class=\"_ _5c\"> </span>d\u2019une contrepartie. 1.6.1 <span class=\"_ _23\"> </span>Groupe en tant que<span class=\"_ _2\"></span> locataire Le <span class=\"_ _5b\"> </span>Groupe <span class=\"_ _58\"> </span>applique <span class=\"_ _5b\"> </span>une <span class=\"_ _5b\"> </span>approche <span class=\"_ _5b\"> </span>unique <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> comptabilisation <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span>d\u2019\u00e9valuation <span class=\"_ _7\"> </span>pour <span class=\"_ _46\"> </span>tous <span class=\"_ _7\"> </span>les contrats <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>location, <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>l\u2019exception <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>contrats <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> location <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>court <span class=\"_ _48\"> </span>terme <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>contrats <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>location portant <span class=\"_ _47\"> </span>sur <span class=\"_ _48\"> </span>des <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>actifs <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>faible <span class=\"_ _47\"> </span>v<span class=\"_ _0\"></span>aleur. <span class=\"_ _26\"> </span>Le <span class=\"_ _48\"> </span>Groupe comptabilise <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>dettes <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>location <span class=\"_ _47\"> </span>pour <span class=\"_ _47\"> </span>effectuer des <span class=\"_ _1\"></span>paiements <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>d\u2019utilisation d\u2019actif repr\u00e9sentant <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>droit d\u2019ut<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>lisation d\u2019 <span class=\"_ _2\"></span>actifs sous-jacents. Droits d\u2019utilisati<span class=\"_ _3\"></span>on d\u2019actifs Le <span class=\"_ _5\"> </span>Groupe <span class=\"_\"> </span>comptabilise <span class=\"_ _5\"> </span>les <span class=\"_\"> </span>actifs<span class=\"_ _0\"></span> <span class=\"_\"> </span>li\u00e9s <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>x <span class=\"_ _5\"> </span>droits d\u2019utilisation \u00e0 <span class=\"_ _0\"></span>la date <span class=\"_ _0\"></span>de d\u00e9but du <span class=\"_ _0\"></span>contrat de location (c<span class=\"ls1\">\u2019est-\u00e0-dire <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>laquelle <span class=\"_ _1\"></span>l\u2019actif <span class=\"_ _1\"></span>sous-jacent <span class=\"_ _1\"></span>est </span>disponible). <span class=\"_ _5b\"> </span>Les <span class=\"_ _5b\"> </span>droits <span class=\"_ _50\"> </span>d\u2019utilis<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>tion <span class=\"_ _5b\"> </span>d\u2019actifs <span class=\"_ _5b\"> </span>sont \u00e9valu\u00e9s <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _1\"></span>diminu\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>amortissements <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t des <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la valeur <span class=\"_ _0\"></span>cumul\u00e9<span class=\"ls67\">s <span class=\"_ _0\"></span></span>et ajust\u00e9s <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de to<span class=\"_ _0\"></span>ute r\u00e9\u00e9valuation <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ocation. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>co\u00fbt <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>droit d\u2019utilisation <span class=\"_ _0\"></span>d\u2019actifs <span class=\"_ _0\"></span>comprend <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ntant <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>dettes de <span class=\"_ _51\"> </span>location <span class=\"_ _51\"> </span>comptabilis\u00e9es<span class=\"_ _0\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>co\u00fbt <span class=\"_ _51\"> </span>direct <span class=\"_ _51\"> </span>initial engag\u00e9 <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>paiements <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>location <span class=\"_ _27\"></span>effectu\u00e9s <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>la date <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _3\"></span>at <span class=\"_ _2\"></span>ou<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>avant, <span class=\"_ _2\"></span>moins <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _2c\"></span>i<span class=\"_ _0\"></span>ncitatifs \u00e0 la location re\u00e7us.  Les<span class=\"ls1\"> <span class=\"_ _1\"></span>droi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>d\u2019utilisation <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>actifs <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>amortis <span class=\"_ _27\"></span>selon <span class=\"_ _27\"></span>la </span>m\u00e9thode <span class=\"_ _1\"></span>lin\u00e9air<span class=\"ls22\">e <span class=\"_ _1\"></span></span>sur <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ourte <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntre <span class=\"_ _0\"></span>la <span class=\"_ _27\"></span>dur\u00e9e du <span class=\"_ _26\"> </span>contrat <span class=\"_ _26\"> </span><span class=\"ls22\">de</span> <span class=\"_ _27\"> </span>location <span class=\"_ _26\"> </span><span class=\"lsca\">ou<span class=\"_ _0\"></span></span> <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>dur\u00e9e <span class=\"_ _27\"> </span>d\u2019<span class=\"_ _0\"></span>utilit\u00e9 <span class=\"_ _27\"></span>estim\u00e9e des actifs. DROIT D'UTILISATIO<span class=\"_ _0\"></span>N D'ACTIFS Base de depreciation Terrain 99 ans Constructions<span class=\"_ _0\"></span> 1 \u00e0 15 ans Appartments 1 \u00e0 4 ans Machines 3 \u00e0 9 ans Mat\u00e9riel Roulant<span class=\"_ _0\"></span> 1 \u00e0 4 ans Mat\u00e9riel informati<span class=\"_ _0\"></span>que 1 \u00e0 5 ans V\u00e9los 3 ans Les<span class=\"ls1\"> droits d\u2019utilisation<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>des actifs font \u00e9galement<span class=\"_ _0\"></span> </span>l\u2019oject de perte de va<span class=\"_ _0\"></span>leur (voir note 1.7).<span class=\"_ _0\"></span> Dette de location Au <span class=\"_ _27\"></span>d\u00e9but <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>date <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>contrat <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>location, <span class=\"_ _27\"></span>l<span class=\"_ _0\"></span>e Groupe <span class=\"_ _51\"> </span>comptab<span class=\"_ _0\"></span>ilise <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>dettes <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>locatio<span class=\"_ _0\"></span>n \u00e9valu\u00e9es \u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _2\"></span>actu<span class=\"_ _0\"></span>elle <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>oyers <span class=\"_ _3\"></span>\u00e0 payer sur <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>dur\u00e9e <span class=\"_ _51\"> </span> <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>contra<span class=\"_ _0\"></span>t <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>ocation. <span class=\"_ _51\"> </span>Les<span class=\"_ _0\"></span> paiements <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>ocation <span class=\"_ _11\"> </span>comprenne<span class=\"_ _0\"></span>nt <span class=\"_ _11\"> </span>les paiements <span class=\"_ _0\"></span>fixes <span class=\"_ _0\"></span>(y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompris <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>paieme<span class=\"_ _0\"></span>nts <span class=\"_ _0\"></span>fixes en <span class=\"_ _2\"></span>su<span class=\"_ _0\"></span>bstance) <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>ins <span class=\"_ _2\"></span>les incitations <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la location \u00e0 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ecevoir, <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>paiements <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _0\"></span>vari<span class=\"_ _0\"></span>ables qui <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9pendent <span class=\"_ _1\"></span>d\u2019u<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>indice <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>d\u2019un <span class=\"_ _27\"></span>taux, <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> montants <span class=\"_ _52\"> </span>devant <span class=\"_ _52\"> </span>\u00eatre <span class=\"_ _7\"> </span>pay\u00e9s <span class=\"_ _52\"> </span>au <span class=\"_ _52\"> </span>titre <span class=\"_ _52\"> </span>des garanties <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>valeur <span class=\"_ _52\"> </span>r\u00e9sidue<span class=\"_ _0\"></span>ll<span class=\"_ _3\"></span>e. <span class=\"_ _52\"> </span>Les <span class=\"_ _58\"> </span>loyers<span class=\"_ _0\"></span> comprennent \u00e9galement l\u2019exerc<span class=\"_ _0\"></span>ice <span class=\"_ _2\"></span>d\u2019u<span class=\"_ _0\"></span>ne op<span class=\"_ _3\"></span>tion<span class=\"_ _0\"></span> d\u2019achat <span class=\"_ _59\"> </span>raison<span class=\"_ _0\"></span>nablement <span class=\"_ _59\"> </span>certaine<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>d\u2019\u00eatre<span class=\"_ _0\"></span> exerc\u00e9e <span class=\"_ _49\"> </span>par <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>Groupe <span class=\"_ _50\"> </span>et <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>pa<span class=\"_ _0\"></span>iement <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> p\u00e9nalit\u00e9s <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>\u00e9siliation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>bail, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>dur\u00e9<span class=\"_ _0\"></span>e du <span class=\"_\"> </span>bail <span class=\"_ _6d\"> </span>refl\u00e8te <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_\"> </span>fait <span class=\"_\"> </span>que<span class=\"_ _0\"></span> <span class=\"_\"> </span>le <span class=\"_\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_\"> </span>exerce  l\u2019option de r\u00e9siliation.<span class=\"_ _0\"></span> Les <span class=\"_ _4e\"> </span>paiements <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>loc<span class=\"_ _0\"></span>ation <span class=\"_ _6d\"> </span>variab<span class=\"_ _0\"></span>les <span class=\"_ _6d\"> </span>qui <span class=\"_ _4e\"> </span>ne<span class=\"_ _0\"></span> d\u00e9pendent <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _47\"> </span>d\u2019un <span class=\"_ _47\"> </span>indice<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>d\u2019un <span class=\"_ _48\"> </span>taux <span class=\"_ _47\"> </span>so<span class=\"_ _0\"></span>nt comptabilis\u00e9s <span class=\"_ _46\"> </span>en <span class=\"_ _7\"> </span>charges<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>(<span class=\"_ _0\"></span>sauf <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>\u2019ils <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>ont engag\u00e9s <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>produire<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>des <span class=\"_ _4e\"> </span>stoc<span class=\"_ _0\"></span>ks) <span class=\"_ _6d\"> </span>dans <span class=\"_ _4e\"> </span>la p\u00e9riode <span class=\"_ _46\"> </span>au <span class=\"_ _7\"> </span>cours<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>laquelle <span class=\"_ _46\"> </span>se <span class=\"_ _46\"> </span>produit l\u2019\u00e9v\u00e9nement <span class=\"_ _48\"> </span>ou <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>condition <span class=\"_ _48\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _47\"> </span>d\u00e9clench<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span> paiement. Pour calculer <span class=\"_ _0\"></span>la valeur actualis\u00e9<span class=\"_ _0\"></span>e des loyers, <span class=\"_ _0\"></span>le Groupe utilise son taux marginal d\u2019endettement<span class=\"_ _0\"></span> \u00e0 la date de <span class=\"_ _0\"></span>d\u00e9but du contr<span class=\"_ _0\"></span>at de location, car <span class=\"_ _0\"></span>le taux <span class=\"_ _55\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _55\"> </span>implicite <span class=\"_ _55\"> </span>du <span class=\"_\"> </span>contrat <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>ocation<span class=\"_ _0\"></span> n\u2019est <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _4e\"> </span>facilement <span class=\"_ _4\"> </span>d\u00e9terminable. <span class=\"_ _4\"> </span>Apr\u00e8s <span class=\"_ _4\"> </span>la date d\u2019entr\u00e9e en vig<span class=\"_ _0\"></span>ueur, le montant des dettes<span class=\"_ _0\"></span> de <span class=\"_ _57\"> </span>location <span class=\"_ _57\"> </span>est <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ugment\u00e9 <span class=\"_ _57\"> </span>pour <span class=\"_ _57\"> </span>refl\u00e9ter<span class=\"_ _0\"></span> l\u2019accroissement <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>int\u00e9r\u00eat<span class=\"_ _0\"></span>s <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>r\u00e9duit <span class=\"_ _26\"> </span>pour <span class=\"_ _47\"> </span>les paiements <span class=\"_\"> </span>de <span class=\"_\"> </span>location <span class=\"_\"> </span>effectu\u00e9s. <span class=\"_\"> </span>De <span class=\"_ _55\"> </span>plus, <span class=\"_\"> </span>la valeur <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>omptable <span class=\"_ _47\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>dettes <span class=\"_ _48\"> </span> <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>location <span class=\"_ _48\"> </span>est r\u00e9\u00e9valu\u00e9e <span class=\"_ _53\"> </span>s\u2019il <span class=\"_ _53\"> </span>y <span class=\"_ _53\"> </span>a <span class=\"_ _4f\"> </span>une <span class=\"_ _53\"> </span>modificatio<span class=\"_ _0\"></span>n, <span class=\"_ _53\"> </span>un changement <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>contrat <span class=\"_ _5b\"> </span>de location, <span class=\"_\"> </span>une <span class=\"_ _6d\"> </span>modificati<span class=\"_ _0\"></span>on <span class=\"_\"> </span>des <span class=\"_\"> </span>paieme<span class=\"_ _0\"></span>nts <span class=\"_\"> </span>de location <span class=\"_ _55\"> </span>(par <span class=\"_ _48\"> </span>exe<span class=\"_ _0\"></span>mple, <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _55\"> </span>modifications <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span>  paiements <span class=\"_\"> </span>futurs <span class=\"_\"> </span>r\u00e9sultant <span class=\"_\"> </span>d\u2019une <span class=\"_\"> </span>modification d\u2019un <span class=\"_ _58\"> </span>indice <span class=\"_ _58\"> </span>ou <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>ux <span class=\"_ _58\"> </span>utilis\u00e9 <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>les d\u00e9terminer) <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>modification <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019\u00e9valuation d\u2019une option d\u2019achat <span class=\"_ _0\"></span>de l\u2019actif sous-jacent.<span class=\"_ _0\"></span> Les <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pr\u00e9sent\u00e9es <span class=\"_ _0\"></span>dans<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a note<span class=\"ls1\"> 23.2.<span class=\"_ _0\"></span> </span>1.6.2 <span class=\"_ _23\"> </span>Contrats de locatio<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span> <span class=\"lsbc\">\u00e0 </span>court terme<span class=\"_ _3\"></span> et portant sur des actifs de faible<span class=\"_ _3\"></span> valeur Le <span class=\"_ _2\"></span>Group<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>applique l\u2019exemption pour <span class=\"_ _2\"></span>contrat de location <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>court <span class=\"_ _48\"> </span>terme <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>contrats <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>court terme. Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>applique<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>aussi <span class=\"_ _4\"> </span>l\u2019exe<span class=\"_ _0\"></span>mption <span class=\"_ _4\"> </span>pour contrat <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>location <span class=\"_\"> </span>portant <span class=\"_ _55\"> </span>sur <span class=\"_\"> </span>des <span class=\"_\"> </span>actifs <span class=\"_ _55\"> </span>de faible <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contrats<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _27\"></span>location <span class=\"_ _1\"></span>portant sur <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>mat<span class=\"_ _0\"></span>\u00e9riel <span class=\"_ _5a\"> </span>de <span class=\"_ _5a\"> </span>bu<span class=\"_ _0\"></span>reau, <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _5a\"> </span>mat\u00e9riel<span class=\"_ _0\"></span> informatique <span class=\"_ _15\"> </span>et <span class=\"_ _15\"> </span>des <span class=\"_ _11\"> </span>v\u00e9hicules <span class=\"_ _11\"> </span>qui <span class=\"_ _15\"> </span>sont consid\u00e9r\u00e9s <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _26\"> </span>\u00e9tant <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>faible <span class=\"_ _26\"> </span>valeur. <span class=\"_ _26\"></span>Les paiements pour les contrats de location  \u00e0 <span class=\"_ _3\"></span>court terme <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>portant <span class=\"_ _26\"> </span>sur <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>a<span class=\"_ _0\"></span>ctifs <span class=\"_ _26\"></span>\u00e0 <span class=\"_ _26\"> </span>faible <span class=\"_ _26\"> </span>valeur<span class=\"_ _0\"></span> sont <span class=\"_ _27\"></span>comptabilis\u00e9s <span class=\"_ _27\"></span>com<span class=\"_ _0\"></span>me <span class=\"_ _1\"></span>charge <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>mani<span class=\"_ _0\"></span>\u00e8re lin\u00e9aire sur la dur\u00e9e d<span class=\"_ _0\"></span>u contrat de location.<span class=\"_ _0\"></span>  1.6.3 <span class=\"_ _23\"> </span>Groupe en tant que<span class=\"_ _2\"></span> bailleur<span class=\"ls1\"> </span>IBA <span class=\"_ _55\"> </span>sous-loue <span class=\"_\"> </span>parfois <span class=\"_ _48\"> </span>cert<span class=\"_ _0\"></span>ains <span class=\"_ _55\"> </span>actifs <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>cette sous-location <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>trait\u00e9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _0\"></span>suit. <span class=\"_ _1\"></span>Une <span class=\"_ _1\"></span>sous-location <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>une <span class=\"_ _49\"> </span>op\u00e9ratio<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>par <span class=\"_ _49\"> </span>laquel<span class=\"_ _0\"></span>le <span class=\"_ _51\"> </span>un<span class=\"_ _0\"></span> locataire <span class=\"_ _7\"> </span>lo<span class=\"_ _0\"></span>ue <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>actif <span class=\"_ _46\"> </span><span class=\"ls96\">d\u2019</span>un <span class=\"_ _7\"> </span>b<span class=\"_ _0\"></span>ailleur <span class=\"_ _7\"> </span>(bail principal) <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>locataire <span class=\"_ _27\"></span>c\u00e8de <span class=\"_ _1\"></span>ensu<span class=\"_ _0\"></span>ite <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00eame actif <span class=\"_ _47\"> </span>(en <span class=\"_ _48\"> </span>tant <span class=\"_ _47\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>b<span class=\"_ _0\"></span>ailleur <span class=\"_ _47\"> </span>interm\u00e9d<span class=\"_ _0\"></span>iaire) <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>un<span class=\"_ _0\"></span> autre locataire tiers (s<span class=\"_ _0\"></span>ous-location).<span class=\"_ _0\"></span> Un <span class=\"_ _58\"> </span>locataire <span class=\"_ _58\"> </span>interm\u00e9diair<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>classe <span class=\"_ _58\"> </span>la <span class=\"_ _58\"> </span>sous<span class=\"_ _0\"></span>-location <span class=\"_ _4f\"> </span>com<span class=\"_ _0\"></span>me <span class=\"_ _4f\"> </span>un <span class=\"_ _4f\"> </span>co<span class=\"_ _0\"></span>ntrat <span class=\"_ _4f\"> </span>de <span class=\"_ _4f\"> </span>locat<span class=\"_ _0\"></span>ion-financement <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>loca<span class=\"_ _0\"></span>tion <span class=\"_ _47\"> </span>simple<span class=\"_ _0\"></span> comme suit : \u25aa <span class=\"_ _54\"> </span>Si <span class=\"_ _27\"></span>le <span class=\"_ _26\"></span>contrat <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>location <span class=\"_ _26\"> </span>est <span class=\"_ _27\"></span>un <span class=\"_ _26\"> </span>contrat <span class=\"_ _26\"></span>de location <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>court <span class=\"_ _27\"></span>terme<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l\u2019entit\u00e9, <span class=\"_ _26\"></span>en <span class=\"_ _1\"></span>tan<span class=\"_ _0\"></span>t que <span class=\"_ _68\"> </span>prene<span class=\"_ _0\"></span>ur, <span class=\"_ _68\"> </span>a <span class=\"_ _68\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _74\"> </span>en comptabilisant <span class=\"_\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_\"> </span>paiements <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>location<span class=\"_ _0\"></span> comme <span class=\"_ _58\"> </span>une <span class=\"_ _58\"> </span>charge <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>elon <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode lin\u00e9aire s<span class=\"_ _0\"></span>ur l<span class=\"_ _0\"></span>a dur\u00e9e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>at de <span class=\"_ _0\"></span>location<span class=\"ls9c\">, </span>la <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ous-location <span class=\"_ _2\"></span>doit <span class=\"_ _2\"></span>\u00eatre <span class=\"_ _2\"></span>cla<span class=\"_ _0\"></span>ss\u00e9e <span class=\"_ _2c\"></span>comm<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>un<span class=\"_ _0\"></span> contrat de location s<span class=\"_ _0\"></span>imple \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>contraire, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ous-location <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>oit </span>\u00eatre <span class=\"_ _d\"> </span>class\u00e9e <span class=\"_ _d\"> </span>par <span class=\"_ _d\"> </span>r\u00e9f\u00e9rence <span class=\"_ _d\"> </span>au <span class=\"_ _d\"> </span>droi<span class=\"_ _0\"></span>t d\u2019utilisation <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>l\u2019actif <span class=\"_ _48\"> </span>d\u00e9coulant <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>contr<span class=\"_ _0\"></span>at de <span class=\"_ _53\"> </span>location<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>principa<span class=\"_ _0\"></span>l, <span class=\"_ _53\"> </span>plut\u00f4t <span class=\"_ _53\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _53\"> </span>par<span class=\"_ _0\"></span> r\u00e9f\u00e9rence \u00e0 <span class=\"_ _0\"></span>la dur\u00e9e<span class=\"_ _0\"></span> de vie <span class=\"_ _0\"></span>\u00e9conomique <span class=\"_ _0\"></span>de l\u2019actif sous-jacent (te<span class=\"_ _0\"></span>l<span class=\"ls9f\">le</span> <span class=\"_ _3\"></span>que l\u2019immob<span class=\"_ _0\"></span>ilisation corporelle <span class=\"_ _51\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _51\"> </span>fait <span class=\"_ _51\"> </span>l\u2019objet <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> location<span class=\"ls9b\">).</span> Par <span class=\"_ _1\"></span>cons\u00e9quen<span class=\"_ _0\"></span>t, <span class=\"_ _1\"></span>lorsque <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>contrat <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>locat<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span> principal n\u2019est <span class=\"_ _2\"></span>pas un <span class=\"_ _2\"></span>contrat de <span class=\"_ _2\"></span>location<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ourt terme <span class=\"_ _47\"> </span>comptabilis\u00e9 <span class=\"_ _48\"> </span>en <span class=\"_ _47\"> </span>charges <span class=\"_ _47\"> </span>lin\u00e9a<span class=\"_ _0\"></span>ire <span class=\"_ _26\"> </span>sur <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> dur\u00e9e <span class=\"_\"> </span>du <span class=\"_ _55\"> </span>contrat <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>location, <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>b<span class=\"_ _0\"></span>ailleur <span class=\"_\"> </span>do<span class=\"_ _3\"></span>it utiliser <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>principes <span class=\"_ _1\"></span>g\u00e9n\u00e9raux<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ls96\">de</span> <span class=\"_ _1\"></span>classificati<span class=\"_ _0\"></span>on d\u2019<span class=\"ls1\">un <span class=\"_ _1\"></span>contrat <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>tant <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trat <span class=\"_ _0\"></span>de </span>location <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>imple <span class=\"_ _51\"> </span>ou <span class=\"_ _49\"> </span>location-financ<span class=\"_ _0\"></span>ement <span class=\"_ _51\"> </span>par r\u00e9f\u00e9rence <span class=\"_ _2\"></span><span class=\"ls96\">au<span class=\"ls1\"> droit <span class=\"_ _2\"></span>d\u2019utilisation <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l\u2019actif<span class=\"ls9e\">. <span class=\"_ _3\"></span><span class=\"ls1\">IFRS <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>6 </span></span></span></span>requiert une sous-<span class=\"_ _0\"></span>location : \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">D\u2019\u00eatre <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>lass\u00e9 <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _2c\"></span>un <span class=\"_ _2\"></span>contrat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>location-</span>financement <span class=\"_ _0\"></span>si <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>quasi-<span class=\"_ _0\"></span>totalit\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isques et <span class=\"_ _55\"> </span>avantages <span class=\"_\"> </span>inh\u00e9rents <span class=\"_\"> </span>\u00e0 <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>propri\u00e9t\u00e9 <span class=\"_\"> </span>de l\u2019actif lou\u00e9 ont \u00e9t\u00e9 transf<span class=\"_ _0\"></span>\u00e9r\u00e9s au locata<span class=\"_ _0\"></span>ire. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">D\u2019\u00eatre <span class=\"_ _0\"></span>autrement<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>class\u00e9 <span class=\"_ _0\"></span>comme<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrat </span></span>de location simp<span class=\"_ _0\"></span>le.  &gt;&gt;<span class=\"ls1\"> <span class=\"_ _27\"></span>En <span class=\"_ _26\"> </span>savoir <span class=\"_ _26\"></span>plus <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les <span class=\"_ _27\"></span>contrats <span class=\"_ _26\"> </span>de <span class=\"_ _26\"></span>location </span>dans Note <span class=\"lsa0\">23</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__44-1": {
   "value": "Les<span class=\"ls1\"> droits d\u2019utilisation<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>des actifs font \u00e9galement<span class=\"_ _0\"></span> </span>l\u2019oject de perte de va<span class=\"_ _0\"></span>leur (voir note 1.7).1.7. <span class=\"_ _8d\"> </span>PERTE DE VALEUR DES IMMOBILISATIONS CORPORELLES ET INCORPORELLES S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Quand la <span class=\"_ _0\"></span>direction estime<span class=\"_ _0\"></span> qu\u2019il y a<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> risque de<span class=\"_ _0\"></span> r\u00e9duction <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>val<span class=\"_ _0\"></span>eurs, <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>v<span class=\"_ _0\"></span>aleurs <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ecouvrables des <span class=\"_ _49\"> </span>acti<span class=\"_ _0\"></span>fs <span class=\"_ _49\"> </span>corporelles <span class=\"_ _50\"> </span>et <span class=\"_ _50\"> </span>incorp<span class=\"_ _0\"></span>orelles <span class=\"_ _49\"> </span>sont<span class=\"_ _0\"></span> d\u00e9termin\u00e9s sur la base<span class=\"_ _0\"></span> de la \u00ab valeur d\u2019utilit\u00e9 \u00bb<span class=\"_ _0\"></span>. Ces valeurs d\u2019utilit\u00e9 o<span class=\"_ _0\"></span>nt \u00e9t\u00e9 estim\u00e9s sur la b<span class=\"_ _0\"></span>ase des <span class=\"_ _47\"> </span>flux <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie <span class=\"_ _47\"> </span>d\u00e9c<span class=\"_ _0\"></span>oulant <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>derniers business <span class=\"_ _53\"> </span>plans <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>\u2019IBA, <span class=\"_ _5a\"> </span>tel <span class=\"_ _53\"> </span>qu\u2019ils <span class=\"_ _53\"> </span>ont <span class=\"_ _53\"> </span>\u00e9t\u00e9 approuv\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Cons<span class=\"_ _0\"></span>eil <span class=\"_ _0\"></span>d\u2019administration. <span class=\"_ _0\"></span>Ces<span class=\"_ _0\"></span> business <span class=\"_ _47\"> </span>plans <span class=\"_ _47\"> </span>int\u00e8<span class=\"_ _0\"></span>grent <span class=\"_ _47\"> </span>diverses <span class=\"_ _47\"> </span>hypoth\u00e8s<span class=\"_ _0\"></span>es prises <span class=\"_\"> </span>par <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>Direction <span class=\"_\"> </span>et <span class=\"_\"> </span>approuv\u00e9es <span class=\"_\"> </span>par <span class=\"_\"> </span>le Conseil d\u2019adm<span class=\"_ _0\"></span>inistration quant <span class=\"_ _0\"></span>\u00e0 l\u2019\u00e9volution <span class=\"_ _0\"></span>des activit\u00e9s, <span class=\"_ _47\"> </span>l\u2019\u00e9volution <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>marges <span class=\"_ _47\"> </span>d\u2019exploi<span class=\"_ _0\"></span>tation afin de supporter les <span class=\"_ _0\"></span>m\u00eames hypoth\u00e8ses.<span class=\"_ _0\"></span><span class=\"ff36\"> </span>Une <span class=\"_ _49\"> </span>r\u00e9<span class=\"_ _0\"></span>duction <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9e lorsque <span class=\"_ _7a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _70\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _7a\"> </span>comptable <span class=\"_ _6b\"> </span>d\u2019un<span class=\"_ _0\"></span><span class=\"lsa0\">e </span>immobilisation <span class=\"_ _27\"></span>d\u00e9pass<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _1\"></span>recouvrable<span class=\"_ _0\"></span>.  La <span class=\"_ _47\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>recouvrable<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>est<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pl<span class=\"_ _0\"></span>us <span class=\"_ _47\"> </span>\u00e9lev\u00e9e <span class=\"_ _48\"> </span>des deux <span class=\"_ _46\"> </span>valeurs <span class=\"_ _46\"> </span>suivantes<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>: <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>juste <span class=\"_ _46\"> </span>valeur<span class=\"_ _0\"></span> diminu\u00e9e <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>fra<span class=\"_ _0\"></span>is <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cession <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>correspond aux <span class=\"_ _4\"> </span>liquidit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>qu\u2019IBA <span class=\"_ _4\"> </span>peu<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>r\u00e9cup\u00e9rer <span class=\"_ _51\"> </span>par <span class=\"_ _51\"> </span>la vente) <span class=\"_ _1\"></span><span class=\"ls96\">et</span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>corres<span class=\"_ _0\"></span>pond <span class=\"_ _0\"></span>aux liquidit\u00e9s <span class=\"_ _55\"> </span>qu\u2019IBA <span class=\"_ _48\"> </span>peut <span class=\"_ _55\"> </span>r\u00e9cup\u00e9rer<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>si <span class=\"_ _55\"> </span>le <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> continue <span class=\"ls96\">\u00e0 </span>faire usa<span class=\"_ _0\"></span>ge de l\u2019immobilisation<span class=\"_ _0\"></span><span class=\"ls9b\">).</span> Lorsque <span class=\"_ _6d\"> </span>les <span class=\"_ _6d\"> </span>possibilit\u00e9s <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>permettaient, <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es tests <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation <span class=\"_ _1\"></span>ont<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>effectu<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> immobilisations <span class=\"_ _5c\"> </span>individuel<span class=\"ls9d\">le</span>s<span class=\"_ _0\"></span>. <span class=\"_ _6f\"> </span>S\u2019il <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>\u2019av\u00e8re toutefois <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>immobilisations<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>ne <span class=\"_ _48\"> </span>g\u00e9n\u00e8rent<span class=\"_ _0\"></span> pas <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>dissoci\u00e9s, <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ex\u00e9cut\u00e9 <span class=\"_ _6d\"> </span>au <span class=\"_ _6d\"> </span>niveau <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>l\u2019u<span class=\"_ _0\"></span>nit\u00e9 <span class=\"_\"> </span>g<span class=\"_ _0\"></span>\u00e9n\u00e9ratrice <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>laquelle <span class=\"_ _1\"></span>appart<span class=\"_ _0\"></span>ien<span class=\"_ _3\"></span>t <span class=\"_ _1\"></span>l\u2019immo<span class=\"_ _0\"></span>bilisation (unit\u00e9 <span class=\"_ _48\"> </span>g\u00e9n\u00e9ra<span class=\"_ _0\"></span>trice <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>tr\u00e9sorerie<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>UGT<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>= <span class=\"_ _55\"> </span>le plus <span class=\"_ _26\"> </span>petit <span class=\"_ _26\"> </span>groupe <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>\u2019immobilisations <span class=\"_ _26\"> </span>identifiable<span class=\"_ _0\"></span> g\u00e9n\u00e9rant <span class=\"_ _6e\"> </span>des <span class=\"_ _6e\"> </span>liqui<span class=\"_ _0\"></span>dit\u00e9s <span class=\"_ _74\"> </span>de <span class=\"_ _70\"> </span>mani\u00e8re ind\u00e9pendantes p<span class=\"_ _0\"></span>ar rapport aux autres UGT)<span class=\"_ _0\"></span>. Le <span class=\"_ _6f\"> </span>goodwill <span class=\"_ _23\"> </span>g\u00e9n\u00e9r<span class=\"ls96\">\u00e9 <span class=\"_ _6f\"> </span></span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _44\"> </span>regrou<span class=\"_ _0\"></span>pement d\u2019entreprises <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>a<span class=\"_ _0\"></span>llou\u00e9 <span class=\"_ _48\"> </span>aux <span class=\"_ _55\"> </span>UGT <span class=\"_ _55\"> </span>du <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> susceptible <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>tirer <span class=\"_ _55\"> </span>profit <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>synergies <span class=\"_\"> </span> <span class=\"_ _55\"> </span>qui r\u00e9sultent <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>regro<span class=\"_ _0\"></span>upement. <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>alloc<span class=\"_ _0\"></span>ation repose <span class=\"_ _4e\"> </span>sur <span class=\"_ _4e\"> </span>l\u2019\u00e9va<span class=\"_ _0\"></span>luation <span class=\"_ _6d\"> </span>par <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>D<span class=\"_ _0\"></span>irection <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> synergies <span class=\"_\"> </span>obtenues <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>ne <span class=\"_\"> </span>d\u00e9pend <span class=\"_ _55\"> </span>pas <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>l<span class=\"lsa0\">a </span>location <span class=\"ls96\">des</span> imm<span class=\"_ _0\"></span>obilisations acquises<span class=\"_ _0\"></span>. Le <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>est <span class=\"_ _1\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>oodwill <span class=\"_ _1\"></span>(e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>de <span class=\"_ _26\"></span>l\u2019UGT li\u00e9e) <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>effectu\u00e9s <span class=\"_ _51\"> </span>annuellement <span class=\"_ _4\"> </span>(<span class=\"_ _0\"></span>voir <span class=\"_ _4\"> </span>plus fr\u00e9quemment selon <span class=\"_ _0\"></span>les circonstances), puisq<span class=\"_ _0\"></span>ue ceux-ci <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>sont <span class=\"_ _4\"> </span>pas <span class=\"_ _4e\"> </span>amortis,<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>m\u00ea<span class=\"_ _0\"></span>me <span class=\"_ _4e\"> </span>si <span class=\"_ _4\"> </span>rien n\u2019indique <span class=\"_ _47\"> </span>une <span class=\"_ _26\"> </span>\u00e9ve<span class=\"_ _0\"></span>ntuelle <span class=\"_ _26\"> </span>perte <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _26\"> </span>Les<span class=\"_ _0\"></span> aut<span class=\"ls1\">res <span class=\"_ _68\"> </span>immobilisations <span class=\"_ _68\"> </span>incorpor<span class=\"_ _0\"></span>elles <span class=\"_ _61\"> </span>e<span class=\"_ _0\"></span>t </span>corporelles/UGT<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>sont <span class=\"_\"> </span>test\u00e9es <span class=\"_\"> </span>uniquement <span class=\"_\"> </span>en<span class=\"_ _0\"></span> pr\u00e9sence <span class=\"_\"> </span>d\u2019un <span class=\"_ _6d\"> </span>indice <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>perte <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>valeur <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e l\u2019immobilisation.<span class=\"_ _0\"></span> Toute <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>erte <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>valeur <span class=\"_ _27\"></span>est <span class=\"_ _27\"></span>d\u2019abord <span class=\"_ _26\"> </span>d\u00e9duite <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> goodwill. <span class=\"_ _48\"> </span>Toute <span class=\"_ _55\"> </span>perte <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>valeur <span class=\"_ _48\"> </span>d\u00e9passant<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> valeur <span class=\"_ _52\"> </span>co<span class=\"_ _0\"></span>mptable <span class=\"_ _52\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>go<span class=\"_ _0\"></span>odwill <span class=\"_ _52\"> </span>est<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>ensuit<span class=\"_ _0\"></span>e d\u00e9duite <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>autres <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>l\u2019UGT <span class=\"_ _48\"> </span>uniquemment <span class=\"_ _48\"> </span>si<span class=\"_ _0\"></span> l<span class=\"ls96\">eur</span> <span class=\"_ _6d\"> </span>valeur <span class=\"_ _4e\"> </span>recouvrable <span class=\"_ _6d\"> </span>e<span class=\"_ _0\"></span>st <span class=\"_ _5\"> </span>inf\u00e9rie<span class=\"_ _0\"></span>ure <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _6d\"> </span>leur<span class=\"_ _0\"></span> valeur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>nette. <span class=\"_ _0\"></span>Des <span class=\"_ _0\"></span>reprises de<span class=\"_ _0\"></span> pertes<span class=\"_ _0\"></span> de <span class=\"_ _6d\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _6d\"> </span>(autres<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>que <span class=\"_ _4e\"> </span>sur <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>goodw<span class=\"_ _0\"></span>ill) <span class=\"_ _6d\"> </span>sont<span class=\"_ _0\"></span> enregistr\u00e9es lors<span class=\"_ _0\"></span>qu\u2019elles sont jusitfi\u00e9es.\u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Cr\u00e9an<span class=\"_ _0\"></span>ces</span>Les cr\u00e9ances <span class=\"_ _48\"> </span>sont <span class=\"_\"> </span>d<span class=\"_ _3\"></span>\u00e9pr\u00e9ci\u00e9es <span class=\"_ _48\"> </span>lorsque <span class=\"_ _48\"> </span>la <span class=\"_\"> </span>r\u00e9ception <span class=\"_ _47\"> </span>de tout ou partie est incertaine ou douteuse. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">D\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation <span class=\"_ _59\"> </span>d\u2019actifs<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>financiers <span class=\"_ _5d\"> </span>\u2013</span>provision <span class=\"_ _71\"> </span>pour <span class=\"_ _71\"> </span>perte<span class=\"_ _0\"></span>s <span class=\"_ _54\"> </span>de <span class=\"_ _71\"> </span>cr\u00e9ditattenduesTous <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>actifs <span class=\"_ _4\"> </span>financiers, <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>particu<span class=\"_ _0\"></span>lier <span class=\"_ _4e\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _26\"> </span>commerc<span class=\"_ _0\"></span>iales <span class=\"_ _27\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>autres<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>cr\u00e9ances<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>(\u00e0<span class=\"_ _0\"></span> court et <span class=\"_ _2\"></span>\u00e0 l<span class=\"_ _3\"></span>ong terme) <span class=\"_ _2\"></span>sont soumis \u00e0 <span class=\"ls9d\">la</span> <span class=\"_ _2\"></span>m\u00e9thod<span class=\"_ _0\"></span>e de d\u00e9pr\u00e9ciatio<span class=\"_ _0\"></span>n, appel\u00e9e mod\u00e8<span class=\"_ _0\"></span>le des <span class=\"_ _0\"></span>perte<span class=\"ls67\">s <span class=\"lsa0\">de </span></span>cr\u00e9dit <span class=\"_ _27\"></span>at<span class=\"_ _0\"></span>tendues <span class=\"_ _27\"></span>(E<span class=\"_ _0\"></span>CL), <span class=\"_ _27\"></span>qu<span class=\"_ _0\"></span>i <span class=\"_ _27\"></span>mesure <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes de <span class=\"_ _50\"> </span>cr\u00e9d<span class=\"_ _0\"></span>it <span class=\"_ _50\"> </span>attendues. <span class=\"_ _5b\"> </span>Ces <span class=\"_ _5b\"> </span>pertes <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>cr\u00e9dit attendues se <span class=\"_ _0\"></span>fondent sur <span class=\"_ _0\"></span>la diff\u00e9rence entre <span class=\"_ _0\"></span>les flux <span class=\"_ _7a\"> </span>de <span class=\"_ _7a\"> </span>tr\u00e9sorerie <span class=\"_ _6b\"> </span>contractuels <span class=\"_ _7a\"> </span>dus conform\u00e9ment <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>tous <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e tr\u00e9sorerie que le Gro<span class=\"_ _0\"></span>upe pr\u00e9voit de recev<span class=\"_ _0\"></span>oir. Pour <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>cr\u00e9ances <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ommerciales, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _26\"> </span>a mis <span class=\"_ _15\"> </span>en <span class=\"_ _11\"> </span>place<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>une <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>atrice <span class=\"_ _57\"> </span>b<span class=\"_ _0\"></span>as\u00e9e <span class=\"_ _15\"> </span>sur<span class=\"_ _0\"></span> l\u2019anciennet\u00e9 <span class=\"_\"> </span>des <span class=\"_ _55\"> </span>soldes <span class=\"_\"> </span>ouverts <span class=\"_\"> </span>corrig\u00e9s <span class=\"_ _55\"> </span>des facteurs <span class=\"_ _4e\"> </span>pr<span class=\"_ _0\"></span>\u00e9visionnels <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4e\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _4e\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>le<span class=\"_ _0\"></span> calcul <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>pertes <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span> attendues<span class=\"ls9e\">. </span>La matrice<span class=\"_ _0\"></span> utilis\u00e9e est la suivante :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">25 % apr\u00e8s<span class=\"_ _0\"></span> 90 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">50 % apr\u00e8s<span class=\"_ _0\"></span> 180 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">75 % apr\u00e8s<span class=\"_ _0\"></span> 270 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">100% <span class=\"_ _0\"></span>apr\u00e8s 360 jours de retard.</span>Pour <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _47\"> </span>(pr\u00eats <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>titres <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> cr\u00e9ance), <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>perte <span class=\"_ _2\"></span>de cr<span class=\"_ _3\"></span>\u00e9dit <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>tte<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>due <span class=\"_ _2\"></span>(ECL) <span class=\"_ _2\"></span>est bas\u00e9e sur l\u2019ECL \u00e0 <span class=\"_ _2\"></span>12<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mois. L\u2019ECL \u00e0 1<span class=\"_ _3\"></span>2 mois est <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>partie de la dur\u00e9e <span class=\"_ _2\"></span>de vie <span class=\"_ _2\"></span>des ECL qu<span class=\"_ _3\"></span>i r\u00e9sulte <span class=\"_ _2\"></span>d\u2019\u00e9v\u00e9nements de d\u00e9faut <span class=\"_ _0\"></span>sur un instrument <span class=\"_ _0\"></span>financier qui <span class=\"_ _0\"></span>sont poss<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>bles dans <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>12 <span class=\"_ _2c\"></span>mois <span class=\"_ _2\"></span>suivant <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>date <span class=\"_ _2c\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>cl\u00f4ture. <span class=\"_ _2\"></span>Toutefois, lorsque <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>risque <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>augment\u00e9 <span class=\"_ _27\"> </span>de <span class=\"_ _27\"></span>mani\u00e8re significative <span class=\"_ _49\"> </span>depuis <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>d\u00e9part, <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>provision <span class=\"_ _51\"> </span>sera calcul\u00e9e sur la dur\u00e9e de vie total du ECL. Le Groupe consid\u00e8re <span class=\"_ _7\"> </span>qu\u2019un <span class=\"_ _7\"> </span>actif <span class=\"_ _7\"> </span>financier <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>d\u00e9faut (totalement <span class=\"_ _69\"> </span>ou <span class=\"_ _59\"> </span>partiellement) <span class=\"_ _69\"> </span>lorsque <span class=\"_ _59\"> </span>des informations <span class=\"_ _1\"></span>internes <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>externes <span class=\"_ _0\"></span>indiquent <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _0\"></span>est peu <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>re\u00e7oive <span class=\"_ _0\"></span>l\u2019int\u00e9gralit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>des montants <span class=\"_ _0\"></span>contractuels en <span class=\"_ _0\"></span>souffrance et <span class=\"_ _0\"></span>comptabilise les ECL appropri\u00e9es. &gt;&gt;<span class=\"_ _52\"> </span><span class=\"ls1\">Pour <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>savoir <span class=\"_ _6d\"> </span>plus <span class=\"_ _4e\"> </span>sur <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>ECL <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>les</span>cr\u00e9ances clients, consu<span class=\"_ _0\"></span>ltez la note 14.1",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__43-1": {
   "value": "Les<span class=\"ls1\"> droits d\u2019utilisation<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>des actifs font \u00e9galement<span class=\"_ _0\"></span> </span>l\u2019oject de perte de va<span class=\"_ _0\"></span>leur (voir note 1.7).1.7. <span class=\"_ _8d\"> </span>PERTE DE VALEUR DES IMMOBILISATIONS CORPORELLES ET INCORPORELLES S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Quand la <span class=\"_ _0\"></span>direction estime<span class=\"_ _0\"></span> qu\u2019il y a<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> risque de<span class=\"_ _0\"></span> r\u00e9duction <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>val<span class=\"_ _0\"></span>eurs, <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>v<span class=\"_ _0\"></span>aleurs <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ecouvrables des <span class=\"_ _49\"> </span>acti<span class=\"_ _0\"></span>fs <span class=\"_ _49\"> </span>corporelles <span class=\"_ _50\"> </span>et <span class=\"_ _50\"> </span>incorp<span class=\"_ _0\"></span>orelles <span class=\"_ _49\"> </span>sont<span class=\"_ _0\"></span> d\u00e9termin\u00e9s sur la base<span class=\"_ _0\"></span> de la \u00ab valeur d\u2019utilit\u00e9 \u00bb<span class=\"_ _0\"></span>. Ces valeurs d\u2019utilit\u00e9 o<span class=\"_ _0\"></span>nt \u00e9t\u00e9 estim\u00e9s sur la b<span class=\"_ _0\"></span>ase des <span class=\"_ _47\"> </span>flux <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie <span class=\"_ _47\"> </span>d\u00e9c<span class=\"_ _0\"></span>oulant <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>derniers business <span class=\"_ _53\"> </span>plans <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>\u2019IBA, <span class=\"_ _5a\"> </span>tel <span class=\"_ _53\"> </span>qu\u2019ils <span class=\"_ _53\"> </span>ont <span class=\"_ _53\"> </span>\u00e9t\u00e9 approuv\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Cons<span class=\"_ _0\"></span>eil <span class=\"_ _0\"></span>d\u2019administration. <span class=\"_ _0\"></span>Ces<span class=\"_ _0\"></span> business <span class=\"_ _47\"> </span>plans <span class=\"_ _47\"> </span>int\u00e8<span class=\"_ _0\"></span>grent <span class=\"_ _47\"> </span>diverses <span class=\"_ _47\"> </span>hypoth\u00e8s<span class=\"_ _0\"></span>es prises <span class=\"_\"> </span>par <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>Direction <span class=\"_\"> </span>et <span class=\"_\"> </span>approuv\u00e9es <span class=\"_\"> </span>par <span class=\"_\"> </span>le Conseil d\u2019adm<span class=\"_ _0\"></span>inistration quant <span class=\"_ _0\"></span>\u00e0 l\u2019\u00e9volution <span class=\"_ _0\"></span>des activit\u00e9s, <span class=\"_ _47\"> </span>l\u2019\u00e9volution <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>marges <span class=\"_ _47\"> </span>d\u2019exploi<span class=\"_ _0\"></span>tation afin de supporter les <span class=\"_ _0\"></span>m\u00eames hypoth\u00e8ses.<span class=\"_ _0\"></span><span class=\"ff36\"> </span>Une <span class=\"_ _49\"> </span>r\u00e9<span class=\"_ _0\"></span>duction <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9e lorsque <span class=\"_ _7a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _70\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _7a\"> </span>comptable <span class=\"_ _6b\"> </span>d\u2019un<span class=\"_ _0\"></span><span class=\"lsa0\">e </span>immobilisation <span class=\"_ _27\"></span>d\u00e9pass<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _1\"></span>recouvrable<span class=\"_ _0\"></span>.  La <span class=\"_ _47\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>recouvrable<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>est<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pl<span class=\"_ _0\"></span>us <span class=\"_ _47\"> </span>\u00e9lev\u00e9e <span class=\"_ _48\"> </span>des deux <span class=\"_ _46\"> </span>valeurs <span class=\"_ _46\"> </span>suivantes<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>: <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>juste <span class=\"_ _46\"> </span>valeur<span class=\"_ _0\"></span> diminu\u00e9e <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>fra<span class=\"_ _0\"></span>is <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cession <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>correspond aux <span class=\"_ _4\"> </span>liquidit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>qu\u2019IBA <span class=\"_ _4\"> </span>peu<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>r\u00e9cup\u00e9rer <span class=\"_ _51\"> </span>par <span class=\"_ _51\"> </span>la vente) <span class=\"_ _1\"></span><span class=\"ls96\">et</span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>corres<span class=\"_ _0\"></span>pond <span class=\"_ _0\"></span>aux liquidit\u00e9s <span class=\"_ _55\"> </span>qu\u2019IBA <span class=\"_ _48\"> </span>peut <span class=\"_ _55\"> </span>r\u00e9cup\u00e9rer<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>si <span class=\"_ _55\"> </span>le <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> continue <span class=\"ls96\">\u00e0 </span>faire usa<span class=\"_ _0\"></span>ge de l\u2019immobilisation<span class=\"_ _0\"></span><span class=\"ls9b\">).</span> Lorsque <span class=\"_ _6d\"> </span>les <span class=\"_ _6d\"> </span>possibilit\u00e9s <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>permettaient, <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es tests <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation <span class=\"_ _1\"></span>ont<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>effectu<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> immobilisations <span class=\"_ _5c\"> </span>individuel<span class=\"ls9d\">le</span>s<span class=\"_ _0\"></span>. <span class=\"_ _6f\"> </span>S\u2019il <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>\u2019av\u00e8re toutefois <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>immobilisations<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>ne <span class=\"_ _48\"> </span>g\u00e9n\u00e8rent<span class=\"_ _0\"></span> pas <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>dissoci\u00e9s, <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ex\u00e9cut\u00e9 <span class=\"_ _6d\"> </span>au <span class=\"_ _6d\"> </span>niveau <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>l\u2019u<span class=\"_ _0\"></span>nit\u00e9 <span class=\"_\"> </span>g<span class=\"_ _0\"></span>\u00e9n\u00e9ratrice <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>laquelle <span class=\"_ _1\"></span>appart<span class=\"_ _0\"></span>ien<span class=\"_ _3\"></span>t <span class=\"_ _1\"></span>l\u2019immo<span class=\"_ _0\"></span>bilisation (unit\u00e9 <span class=\"_ _48\"> </span>g\u00e9n\u00e9ra<span class=\"_ _0\"></span>trice <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>tr\u00e9sorerie<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>UGT<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>= <span class=\"_ _55\"> </span>le plus <span class=\"_ _26\"> </span>petit <span class=\"_ _26\"> </span>groupe <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>\u2019immobilisations <span class=\"_ _26\"> </span>identifiable<span class=\"_ _0\"></span> g\u00e9n\u00e9rant <span class=\"_ _6e\"> </span>des <span class=\"_ _6e\"> </span>liqui<span class=\"_ _0\"></span>dit\u00e9s <span class=\"_ _74\"> </span>de <span class=\"_ _70\"> </span>mani\u00e8re ind\u00e9pendantes p<span class=\"_ _0\"></span>ar rapport aux autres UGT)<span class=\"_ _0\"></span>. Le <span class=\"_ _6f\"> </span>goodwill <span class=\"_ _23\"> </span>g\u00e9n\u00e9r<span class=\"ls96\">\u00e9 <span class=\"_ _6f\"> </span></span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _44\"> </span>regrou<span class=\"_ _0\"></span>pement d\u2019entreprises <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>a<span class=\"_ _0\"></span>llou\u00e9 <span class=\"_ _48\"> </span>aux <span class=\"_ _55\"> </span>UGT <span class=\"_ _55\"> </span>du <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> susceptible <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>tirer <span class=\"_ _55\"> </span>profit <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>synergies <span class=\"_\"> </span> <span class=\"_ _55\"> </span>qui r\u00e9sultent <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>regro<span class=\"_ _0\"></span>upement. <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>alloc<span class=\"_ _0\"></span>ation repose <span class=\"_ _4e\"> </span>sur <span class=\"_ _4e\"> </span>l\u2019\u00e9va<span class=\"_ _0\"></span>luation <span class=\"_ _6d\"> </span>par <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>D<span class=\"_ _0\"></span>irection <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> synergies <span class=\"_\"> </span>obtenues <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>ne <span class=\"_\"> </span>d\u00e9pend <span class=\"_ _55\"> </span>pas <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>l<span class=\"lsa0\">a </span>location <span class=\"ls96\">des</span> imm<span class=\"_ _0\"></span>obilisations acquises<span class=\"_ _0\"></span>. Le <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>est <span class=\"_ _1\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>oodwill <span class=\"_ _1\"></span>(e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>de <span class=\"_ _26\"></span>l\u2019UGT li\u00e9e) <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>effectu\u00e9s <span class=\"_ _51\"> </span>annuellement <span class=\"_ _4\"> </span>(<span class=\"_ _0\"></span>voir <span class=\"_ _4\"> </span>plus fr\u00e9quemment selon <span class=\"_ _0\"></span>les circonstances), puisq<span class=\"_ _0\"></span>ue ceux-ci <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>sont <span class=\"_ _4\"> </span>pas <span class=\"_ _4e\"> </span>amortis,<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>m\u00ea<span class=\"_ _0\"></span>me <span class=\"_ _4e\"> </span>si <span class=\"_ _4\"> </span>rien n\u2019indique <span class=\"_ _47\"> </span>une <span class=\"_ _26\"> </span>\u00e9ve<span class=\"_ _0\"></span>ntuelle <span class=\"_ _26\"> </span>perte <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _26\"> </span>Les<span class=\"_ _0\"></span> aut<span class=\"ls1\">res <span class=\"_ _68\"> </span>immobilisations <span class=\"_ _68\"> </span>incorpor<span class=\"_ _0\"></span>elles <span class=\"_ _61\"> </span>e<span class=\"_ _0\"></span>t </span>corporelles/UGT<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>sont <span class=\"_\"> </span>test\u00e9es <span class=\"_\"> </span>uniquement <span class=\"_\"> </span>en<span class=\"_ _0\"></span> pr\u00e9sence <span class=\"_\"> </span>d\u2019un <span class=\"_ _6d\"> </span>indice <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>perte <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>valeur <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e l\u2019immobilisation.<span class=\"_ _0\"></span> Toute <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>erte <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>valeur <span class=\"_ _27\"></span>est <span class=\"_ _27\"></span>d\u2019abord <span class=\"_ _26\"> </span>d\u00e9duite <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> goodwill. <span class=\"_ _48\"> </span>Toute <span class=\"_ _55\"> </span>perte <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>valeur <span class=\"_ _48\"> </span>d\u00e9passant<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> valeur <span class=\"_ _52\"> </span>co<span class=\"_ _0\"></span>mptable <span class=\"_ _52\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>go<span class=\"_ _0\"></span>odwill <span class=\"_ _52\"> </span>est<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>ensuit<span class=\"_ _0\"></span>e d\u00e9duite <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>autres <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>l\u2019UGT <span class=\"_ _48\"> </span>uniquemment <span class=\"_ _48\"> </span>si<span class=\"_ _0\"></span> l<span class=\"ls96\">eur</span> <span class=\"_ _6d\"> </span>valeur <span class=\"_ _4e\"> </span>recouvrable <span class=\"_ _6d\"> </span>e<span class=\"_ _0\"></span>st <span class=\"_ _5\"> </span>inf\u00e9rie<span class=\"_ _0\"></span>ure <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _6d\"> </span>leur<span class=\"_ _0\"></span> valeur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>nette. <span class=\"_ _0\"></span>Des <span class=\"_ _0\"></span>reprises de<span class=\"_ _0\"></span> pertes<span class=\"_ _0\"></span> de <span class=\"_ _6d\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _6d\"> </span>(autres<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>que <span class=\"_ _4e\"> </span>sur <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>goodw<span class=\"_ _0\"></span>ill) <span class=\"_ _6d\"> </span>sont<span class=\"_ _0\"></span> enregistr\u00e9es lors<span class=\"_ _0\"></span>qu\u2019elles sont jusitfi\u00e9es.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__46-1": {
   "value": "Dette de location Au <span class=\"_ _27\"></span>d\u00e9but <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>date <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>contrat <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>location, <span class=\"_ _27\"></span>l<span class=\"_ _0\"></span>e Groupe <span class=\"_ _51\"> </span>comptab<span class=\"_ _0\"></span>ilise <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>dettes <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>locatio<span class=\"_ _0\"></span>n \u00e9valu\u00e9es \u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _2\"></span>actu<span class=\"_ _0\"></span>elle <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>oyers <span class=\"_ _3\"></span>\u00e0 payer sur <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>dur\u00e9e <span class=\"_ _51\"> </span> <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>contra<span class=\"_ _0\"></span>t <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>ocation. <span class=\"_ _51\"> </span>Les<span class=\"_ _0\"></span> paiements <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>ocation <span class=\"_ _11\"> </span>comprenne<span class=\"_ _0\"></span>nt <span class=\"_ _11\"> </span>les paiements <span class=\"_ _0\"></span>fixes <span class=\"_ _0\"></span>(y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompris <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>paieme<span class=\"_ _0\"></span>nts <span class=\"_ _0\"></span>fixes en <span class=\"_ _2\"></span>su<span class=\"_ _0\"></span>bstance) <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>ins <span class=\"_ _2\"></span>les incitations <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la location \u00e0 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ecevoir, <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>paiements <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _0\"></span>vari<span class=\"_ _0\"></span>ables qui <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9pendent <span class=\"_ _1\"></span>d\u2019u<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>indice <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>d\u2019un <span class=\"_ _27\"></span>taux, <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> montants <span class=\"_ _52\"> </span>devant <span class=\"_ _52\"> </span>\u00eatre <span class=\"_ _7\"> </span>pay\u00e9s <span class=\"_ _52\"> </span>au <span class=\"_ _52\"> </span>titre <span class=\"_ _52\"> </span>des garanties <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>valeur <span class=\"_ _52\"> </span>r\u00e9sidue<span class=\"_ _0\"></span>ll<span class=\"_ _3\"></span>e. <span class=\"_ _52\"> </span>Les <span class=\"_ _58\"> </span>loyers<span class=\"_ _0\"></span> comprennent \u00e9galement l\u2019exerc<span class=\"_ _0\"></span>ice <span class=\"_ _2\"></span>d\u2019u<span class=\"_ _0\"></span>ne op<span class=\"_ _3\"></span>tion<span class=\"_ _0\"></span> d\u2019achat <span class=\"_ _59\"> </span>raison<span class=\"_ _0\"></span>nablement <span class=\"_ _59\"> </span>certaine<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>d\u2019\u00eatre<span class=\"_ _0\"></span> exerc\u00e9e <span class=\"_ _49\"> </span>par <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>Groupe <span class=\"_ _50\"> </span>et <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>pa<span class=\"_ _0\"></span>iement <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> p\u00e9nalit\u00e9s <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>\u00e9siliation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>bail, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>dur\u00e9<span class=\"_ _0\"></span>e du <span class=\"_\"> </span>bail <span class=\"_ _6d\"> </span>refl\u00e8te <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_\"> </span>fait <span class=\"_\"> </span>que<span class=\"_ _0\"></span> <span class=\"_\"> </span>le <span class=\"_\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_\"> </span>exerce  l\u2019option de r\u00e9siliation.<span class=\"_ _0\"></span> Les <span class=\"_ _4e\"> </span>paiements <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>loc<span class=\"_ _0\"></span>ation <span class=\"_ _6d\"> </span>variab<span class=\"_ _0\"></span>les <span class=\"_ _6d\"> </span>qui <span class=\"_ _4e\"> </span>ne<span class=\"_ _0\"></span> d\u00e9pendent <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _47\"> </span>d\u2019un <span class=\"_ _47\"> </span>indice<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>d\u2019un <span class=\"_ _48\"> </span>taux <span class=\"_ _47\"> </span>so<span class=\"_ _0\"></span>nt comptabilis\u00e9s <span class=\"_ _46\"> </span>en <span class=\"_ _7\"> </span>charges<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>(<span class=\"_ _0\"></span>sauf <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>\u2019ils <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>ont engag\u00e9s <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>produire<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>des <span class=\"_ _4e\"> </span>stoc<span class=\"_ _0\"></span>ks) <span class=\"_ _6d\"> </span>dans <span class=\"_ _4e\"> </span>la p\u00e9riode <span class=\"_ _46\"> </span>au <span class=\"_ _7\"> </span>cours<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>laquelle <span class=\"_ _46\"> </span>se <span class=\"_ _46\"> </span>produit l\u2019\u00e9v\u00e9nement <span class=\"_ _48\"> </span>ou <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>condition <span class=\"_ _48\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _47\"> </span>d\u00e9clench<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span> paiement. Pour calculer <span class=\"_ _0\"></span>la valeur actualis\u00e9<span class=\"_ _0\"></span>e des loyers, <span class=\"_ _0\"></span>le Groupe utilise son taux marginal d\u2019endettement<span class=\"_ _0\"></span> \u00e0 la date de <span class=\"_ _0\"></span>d\u00e9but du contr<span class=\"_ _0\"></span>at de location, car <span class=\"_ _0\"></span>le taux <span class=\"_ _55\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _55\"> </span>implicite <span class=\"_ _55\"> </span>du <span class=\"_\"> </span>contrat <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>ocation<span class=\"_ _0\"></span> n\u2019est <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _4e\"> </span>facilement <span class=\"_ _4\"> </span>d\u00e9terminable. <span class=\"_ _4\"> </span>Apr\u00e8s <span class=\"_ _4\"> </span>la date d\u2019entr\u00e9e en vig<span class=\"_ _0\"></span>ueur, le montant des dettes<span class=\"_ _0\"></span> de <span class=\"_ _57\"> </span>location <span class=\"_ _57\"> </span>est <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ugment\u00e9 <span class=\"_ _57\"> </span>pour <span class=\"_ _57\"> </span>refl\u00e9ter<span class=\"_ _0\"></span> l\u2019accroissement <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>int\u00e9r\u00eat<span class=\"_ _0\"></span>s <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>r\u00e9duit <span class=\"_ _26\"> </span>pour <span class=\"_ _47\"> </span>les paiements <span class=\"_\"> </span>de <span class=\"_\"> </span>location <span class=\"_\"> </span>effectu\u00e9s. <span class=\"_\"> </span>De <span class=\"_ _55\"> </span>plus, <span class=\"_\"> </span>la valeur <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>omptable <span class=\"_ _47\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>dettes <span class=\"_ _48\"> </span> <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>location <span class=\"_ _48\"> </span>est r\u00e9\u00e9valu\u00e9e <span class=\"_ _53\"> </span>s\u2019il <span class=\"_ _53\"> </span>y <span class=\"_ _53\"> </span>a <span class=\"_ _4f\"> </span>une <span class=\"_ _53\"> </span>modificatio<span class=\"_ _0\"></span>n, <span class=\"_ _53\"> </span>un changement <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>contrat <span class=\"_ _5b\"> </span>de location, <span class=\"_\"> </span>une <span class=\"_ _6d\"> </span>modificati<span class=\"_ _0\"></span>on <span class=\"_\"> </span>des <span class=\"_\"> </span>paieme<span class=\"_ _0\"></span>nts <span class=\"_\"> </span>de location <span class=\"_ _55\"> </span>(par <span class=\"_ _48\"> </span>exe<span class=\"_ _0\"></span>mple, <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _55\"> </span>modifications <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span>  paiements <span class=\"_\"> </span>futurs <span class=\"_\"> </span>r\u00e9sultant <span class=\"_\"> </span>d\u2019une <span class=\"_\"> </span>modification d\u2019un <span class=\"_ _58\"> </span>indice <span class=\"_ _58\"> </span>ou <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>ux <span class=\"_ _58\"> </span>utilis\u00e9 <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>les d\u00e9terminer) <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>modification <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019\u00e9valuation d\u2019une option d\u2019achat <span class=\"_ _0\"></span>de l\u2019actif sous-jacent.<span class=\"_ _0\"></span> Les <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pr\u00e9sent\u00e9es <span class=\"_ _0\"></span>dans<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a note<span class=\"ls1\"> 23.2.<span class=\"_ _0\"></span> </span>1.9.7 <span class=\"_ _23\"> </span>Passifs sur contrat<span class=\"_ _3\"></span>s  Un<span class=\"ls1\"> <span class=\"_ _58\"> </span>passif <span class=\"_ _58\"> </span>sur <span class=\"_ _52\"> </span>contrac<span class=\"_ _0\"></span>t <span class=\"_ _58\"> </span>est <span class=\"_ _58\"> </span>l\u2019obligation <span class=\"_ _52\"> </span>de </span>transf\u00e9rer des biens o<span class=\"_ _0\"></span>u des services \u00e0 un client<span class=\"_ _0\"></span> pour <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>equel <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>re\u00e7<span class=\"_ _0\"></span>u <span class=\"_ _1\"></span>une <span class=\"_ _27\"></span>contrepartie (ou <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>montant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contrepa<span class=\"_ _0\"></span>rtie <span class=\"_ _2c\"></span>est <span class=\"_ _2\"></span>d\u00fb) <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>part du <span class=\"_\"> </span>client. <span class=\"_ _6d\"> </span>Si <span class=\"_ _5\"> </span>un <span class=\"_ _6d\"> </span>client <span class=\"_ _6d\"> </span>paie <span class=\"_ _6d\"> </span>une <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>ontrepartie avant <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>\u2019IBA <span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>lui <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ansf\u00e8re <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>biens <span class=\"_ _1\"></span>ou <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> services, un<span class=\"_ _0\"></span> passif c<span class=\"_ _0\"></span>ontractuel est <span class=\"_ _0\"></span>comptabilis\u00e9<span class=\"_ _0\"></span> lorsque <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>paiem<span class=\"_ _0\"></span>ent <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>effectu\u00e9 <span class=\"_ _4e\"> </span>ou <span class=\"_ _4\"> </span>que <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>e paiement <span class=\"_ _4f\"> </span>est <span class=\"_ _4f\"> </span>d\u00fb <span class=\"_ _4f\"> </span>(l<span class=\"_ _0\"></span>e <span class=\"_ _4f\"> </span>premier <span class=\"_ _4f\"> </span>des <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>eux pr\u00e9valant). <span class=\"_ _4\"> </span>Les <span class=\"_ _4\"> </span>passifs<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4\"> </span>au <span class=\"_ _4e\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _4\"> </span>sont comptabilis\u00e9s <span class=\"_\"> </span>en<span class=\"_ _0\"></span> <span class=\"_\"> </span>produits <span class=\"_\"> </span>lorsque <span class=\"_\"> </span>le <span class=\"_\"> </span>Group<span class=\"_ _0\"></span>e ex\u00e9cute ses contr<span class=\"_ _0\"></span>at<span class=\"ls67\">s.</span>1.9.8 <span class=\"_ _23\"> </span>Passif de rembours<span class=\"_ _3\"></span>ement  Un <span class=\"_ _0\"></span>passif <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>emboursement <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>reconnu <span class=\"_ _1\"></span>pour le <span class=\"_ _55\"> </span>montant <span class=\"_\"> </span>des <span class=\"_ _48\"> </span>dro<span class=\"_ _0\"></span>its <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>pa<span class=\"_ _3\"></span>iements <span class=\"_\"> </span>re\u00e7u <span class=\"_\"> </span>en avance <span class=\"_ _1\"></span>par <span class=\"_ _27\"></span>un <span class=\"_ _1\"></span>clie<span class=\"_ _0\"></span>nt <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _1\"></span>s\u2019attend <span class=\"_ _27\"></span>\u00e0 rembourser <span class=\"_ _0\"></span>au client<span class=\"_ _0\"></span>. Ce p<span class=\"_ _0\"></span>assif est m<span class=\"_ _0\"></span>esur\u00e9 par le <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _0\"></span>re\u00e7u <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>lequel <span class=\"_ _1\"></span>l\u2019entit\u00e9 <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s\u2019attend pas <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>avoir <span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>oit <span class=\"_ _0\"></span>(c\u2019est-\u00e0-dire <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>montants <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n inclus dans le prix de <span class=\"_ _0\"></span>transaction).1.10. <span class=\"_ _69\"> </span>INSTRUMENTS FINANCIERS1.10.1 <span class=\"_ _48\"> </span>Actifs financier<span class=\"_ _3\"></span>s \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Classification et <span class=\"_ _0\"></span>\u00e9valuation </span></span>En <span class=\"_ _47\"> </span>vertu <span class=\"_ _48\"> </span>d\u2019IFR<span class=\"_ _0\"></span>S <span class=\"_ _47\"> </span>9, <span class=\"_ _47\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>instrumen<span class=\"_ _0\"></span>ts <span class=\"_ _47\"> </span>financiers<span class=\"_ _0\"></span> sont <span class=\"_ _2\"></span>ult\u00e9rieureme<span class=\"_ _0\"></span>nt <span class=\"_ _2\"></span>\u00e9valu\u00e9s <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>valeur <span class=\"_ _3\"></span>par le <span class=\"_ _2\"></span>biais <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r\u00e9sult<span class=\"_ _0\"></span>at <span class=\"_ _2\"></span><span class=\"ls96\">net<span class=\"ls1\"> <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>JVR), <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>co\u00fbt<span class=\"_ _0\"></span> </span></span>amorti <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>biais <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>autres \u00e9l\u00e9ments <span class=\"_ _4f\"> </span>du <span class=\"_ _4f\"> </span>r\u00e9sul<span class=\"_ _0\"></span>tat <span class=\"_ _53\"> </span>globa<span class=\"_ _0\"></span>l <span class=\"_ _53\"> </span>(<span class=\"_ _0\"></span>JVRG). <span class=\"_ _4f\"> </span>La classification <span class=\"_ _49\"> </span>repose <span class=\"_ _49\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _51\"> </span>deux <span class=\"_ _49\"> </span>crit<span class=\"_ _0\"></span>\u00e8res <span class=\"_ _51\"> </span>: <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span><span class=\"lsa0\">e </span>mod\u00e8le \u00e9cono<span class=\"_ _0\"></span>mique du Gr<span class=\"_ _0\"></span>oupe<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>pour la gestion<span class=\"_ _0\"></span> des <span class=\"_ _7\"> </span>actifs <span class=\"_ _7\"> </span>; <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span>si <span class=\"_ _7\"> </span>les <span class=\"_ _7\"> </span>flux <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>tr\u00e9sorerie contractuels <span class=\"_ _d\"> </span>des <span class=\"_ _d\"> </span>instruments <span class=\"_ _d\"> </span>repr\u00e9sentent \u00ab uniquement <span class=\"_ _6d\"> </span>des <span class=\"_ _4e\"> </span>paiements <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>principal <span class=\"_ _6d\"> </span>et<span class=\"_ _0\"></span> d\u2019int\u00e9r\u00eats \u00bb <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>impay\u00e9 <span class=\"_ _0\"></span>(le \u00ab crit\u00e8re SPPI \u00bb).<span class=\"_ _0\"></span> La <span class=\"_ _5\"> </span>n<span class=\"_ _0\"></span>ouvelle <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>lassification <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>\u2019\u00e9valuation <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> actifs financiers du Gro<span class=\"_ _0\"></span>upe sont les suivants : <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _47\"> </span>det<span class=\"_ _0\"></span>tes <span class=\"_ _47\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>amorti<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>actifs<span class=\"_ _0\"></span> </span></span>financiers <span class=\"_ _5b\"> </span>d\u00e9te<span class=\"_ _0\"></span>nus <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>adre <span class=\"_ _5b\"> </span>d\u2019un mod\u00e8le <span class=\"_ _53\"> </span>\u00e9con<span class=\"_ _0\"></span>omique <span class=\"_ _53\"> </span>dans <span class=\"_ _4f\"> </span>le <span class=\"_ _53\"> </span>but <span class=\"_ _53\"> </span>de<span class=\"_ _0\"></span> conserver <span class=\"_ _52\"> </span>les <span class=\"_ _58\"> </span>actifs <span class=\"_ _52\"> </span>financiers<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _58\"> </span>de collecter <span class=\"_ _0\"></span>des flux <span class=\"_ _0\"></span>de tr\u00e9sorerie <span class=\"_ _0\"></span>contractuels<span class=\"_ _0\"></span> conformes <span class=\"_ _0\"></span>au cr<span class=\"_ _0\"></span>it\u00e8re SPPI. <span class=\"_ _0\"></span>Cette cat\u00e9gori<span class=\"_ _0\"></span>e comporte <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>cr\u00e9anc<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>commerciales, <span class=\"_ _48\"> </span>les cr\u00e9ances <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>long <span class=\"_ _0\"></span>term<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>commandes<span class=\"_ _0\"></span> en <span class=\"_ _51\"> </span>cours, <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>autres <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>r\u00e9ances <span class=\"_ _4\"> </span>et <span class=\"_ _51\"> </span>pr\u00eat<span class=\"_ _0\"></span>s compris dans la rubrique autres cr\u00e9ances \u00e0 long <span class=\"_ _2\"></span>term<span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>les cr\u00e9ances <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>commerciales<span class=\"_ _0\"></span> et <span class=\"_ _6f\"> </span>ac<span class=\"_ _0\"></span>comptes <span class=\"_ _6f\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _6f\"> </span>comma<span class=\"_ _0\"></span>ndes, <span class=\"_ _6f\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>court <span class=\"_ _4\"> </span>terme <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>tr\u00e9sorerie <span class=\"_ _4\"> </span><span class=\"lsa0\">et </span>\u00e9quivalents de tr\u00e9sorer<span class=\"_ _0\"></span>ie.  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _47\"> </span>instruments<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>cap<span class=\"_ _0\"></span>itaux <span class=\"_ _47\"> </span>propres <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>la </span></span>JVRG, <span class=\"_ _49\"> </span>dont <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>gains <span class=\"_ _49\"> </span><span class=\"ls96\">et<span class=\"_ _0\"></span></span> <span class=\"_ _51\"> </span>pertes<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>la<span class=\"_ _0\"></span> d\u00e9comptabilisation qui <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sont <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>recycl\u00e9s<span class=\"_ _0\"></span> par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sul<span class=\"_ _0\"></span>tats. <span class=\"_ _0\"></span>Cette <span class=\"_ _0\"></span>cat\u00e9gorie<span class=\"_ _0\"></span> comprend <span class=\"_ _47\"> </span>un<span class=\"_ _0\"></span>iquement <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>instruments <span class=\"_ _48\"> </span>de capitaux <span class=\"_ _27\"></span>propres <span class=\"_ _27\"></span>(autres <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>nvestissements), que <span class=\"_ _0\"></span>le G<span class=\"_ _0\"></span>roupe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l\u2019intention <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9tenir <span class=\"_ _0\"></span>dans un <span class=\"_\"> </span>avenir <span class=\"_\"> </span>pr\u00e9visible <span class=\"_\"> </span>et <span class=\"_\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_\"> </span>le <span class=\"_\"> </span>Groupe <span class=\"_\"> </span>a irr\u00e9vocablement choisi d<span class=\"_ _0\"></span>e classer lors de la<span class=\"_ _0\"></span> comptabilisation<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>transit<span class=\"_ _0\"></span>ion <span class=\"_ _0\"></span>initiale.<span class=\"_ _0\"></span> Le <span class=\"_\"> </span>Groupe <span class=\"_ _6d\"> </span>a <span class=\"_ _5\"> </span>cl<span class=\"_ _0\"></span>ass\u00e9 <span class=\"_\"> </span>ses <span class=\"_ _5\"> </span>instrum<span class=\"_ _0\"></span>ents <span class=\"_\"> </span>de<span class=\"_ _0\"></span> capitaux <span class=\"_ _0\"></span>propres<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>cot\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>instrume<span class=\"_ _0\"></span>nts de <span class=\"_ _58\"> </span>cap<span class=\"_ _0\"></span>itaux <span class=\"_ _58\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _52\"> </span>la <span class=\"_ _52\"> </span>JVRG. <span class=\"_ _52\"> </span>Les<span class=\"_ _0\"></span> instruments de c<span class=\"_ _0\"></span>apitaux propres <span class=\"_ _0\"></span>\u00e0 la JRVG<span class=\"_ _0\"></span> ne font <span class=\"_ _0\"></span>pas l\u2019objet d<span class=\"_ _0\"></span>\u2019un test<span class=\"_ _0\"></span> de d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation selon IFRS 9.  \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _59\"> </span>actifs <span class=\"_ _71\"> </span>financiers<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>\u00e0 <span class=\"_ _71\"> </span>la <span class=\"_ _71\"> </span>J<span class=\"_ _0\"></span>VRG</span>comprennent <span class=\"_ _26\"> </span>uniquem<span class=\"_ _0\"></span>ent <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>instrumen<span class=\"_ _0\"></span>tsd\u00e9riv\u00e9s.\u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Cr\u00e9an<span class=\"_ _0\"></span>ces</span>Une <span class=\"_\"> </span>cr\u00e9ance <span class=\"_\"> </span>est <span class=\"_ _48\"> </span>comptabilis\u00e9e <span class=\"_\"> </span>si <span class=\"_\"> </span>un <span class=\"_\"> </span>montant <span class=\"_\"> </span>de<span class=\"_ _3\"></span> contrepartie <span class=\"_ _4e\"> </span>in<span class=\"_ _0\"></span>cond<span class=\"_ _3\"></span>itionnelle <span class=\"_ _4\"> </span>est <span class=\"_ _4e\"> </span>d\u00fb <span class=\"_ _4\"> </span>par <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>client (c'est-\u00e0-dire <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>seul <span class=\"_ _4\"> </span>le <span class=\"_ _4e\"> </span>pass<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ge <span class=\"_ _4\"> </span>du <span class=\"_ _4e\"> </span>temps <span class=\"_ _4\"> </span>est n\u00e9cessaire <span class=\"_ _0\"></span>avant qu<span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>paiement <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a contrepartie soit d\u00fb).  Sauf <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>l'impact <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>l'actualisation <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>signific<span class=\"_ _0\"></span>atif, <span class=\"_ _1\"></span>les cr\u00e9ances <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>\u00e9valu\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>nominale. <span class=\"_ _0\"></span>Les cr\u00e9ances <span class=\"_ _48\"> </span>sont <span class=\"_\"> </span>d<span class=\"_ _3\"></span>\u00e9pr\u00e9ci\u00e9es <span class=\"_ _48\"> </span>lorsque <span class=\"_ _48\"> </span>la <span class=\"_\"> </span>r\u00e9ception <span class=\"_ _47\"> </span>de tout ou partie est incertaine ou douteuse. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">D\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation <span class=\"_ _59\"> </span>d\u2019actifs<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>financiers <span class=\"_ _5d\"> </span>\u2013</span>provision <span class=\"_ _71\"> </span>pour <span class=\"_ _71\"> </span>perte<span class=\"_ _0\"></span>s <span class=\"_ _54\"> </span>de <span class=\"_ _71\"> </span>cr\u00e9ditattenduesTous <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>actifs <span class=\"_ _4\"> </span>financiers, <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>particu<span class=\"_ _0\"></span>lier <span class=\"_ _4e\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _26\"> </span>commerc<span class=\"_ _0\"></span>iales <span class=\"_ _27\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>autres<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>cr\u00e9ances<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>(\u00e0<span class=\"_ _0\"></span> court et <span class=\"_ _2\"></span>\u00e0 l<span class=\"_ _3\"></span>ong terme) <span class=\"_ _2\"></span>sont soumis \u00e0 <span class=\"ls9d\">la</span> <span class=\"_ _2\"></span>m\u00e9thod<span class=\"_ _0\"></span>e de d\u00e9pr\u00e9ciatio<span class=\"_ _0\"></span>n, appel\u00e9e mod\u00e8<span class=\"_ _0\"></span>le des <span class=\"_ _0\"></span>perte<span class=\"ls67\">s <span class=\"lsa0\">de </span></span>cr\u00e9dit <span class=\"_ _27\"></span>at<span class=\"_ _0\"></span>tendues <span class=\"_ _27\"></span>(E<span class=\"_ _0\"></span>CL), <span class=\"_ _27\"></span>qu<span class=\"_ _0\"></span>i <span class=\"_ _27\"></span>mesure <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes de <span class=\"_ _50\"> </span>cr\u00e9d<span class=\"_ _0\"></span>it <span class=\"_ _50\"> </span>attendues. <span class=\"_ _5b\"> </span>Ces <span class=\"_ _5b\"> </span>pertes <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>cr\u00e9dit attendues se <span class=\"_ _0\"></span>fondent sur <span class=\"_ _0\"></span>la diff\u00e9rence entre <span class=\"_ _0\"></span>les flux <span class=\"_ _7a\"> </span>de <span class=\"_ _7a\"> </span>tr\u00e9sorerie <span class=\"_ _6b\"> </span>contractuels <span class=\"_ _7a\"> </span>dus conform\u00e9ment <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>tous <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e tr\u00e9sorerie que le Gro<span class=\"_ _0\"></span>upe pr\u00e9voit de recev<span class=\"_ _0\"></span>oir. Pour <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>cr\u00e9ances <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ommerciales, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _26\"> </span>a mis <span class=\"_ _15\"> </span>en <span class=\"_ _11\"> </span>place<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>une <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>atrice <span class=\"_ _57\"> </span>b<span class=\"_ _0\"></span>as\u00e9e <span class=\"_ _15\"> </span>sur<span class=\"_ _0\"></span> l\u2019anciennet\u00e9 <span class=\"_\"> </span>des <span class=\"_ _55\"> </span>soldes <span class=\"_\"> </span>ouverts <span class=\"_\"> </span>corrig\u00e9s <span class=\"_ _55\"> </span>des facteurs <span class=\"_ _4e\"> </span>pr<span class=\"_ _0\"></span>\u00e9visionnels <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4e\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _4e\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>le<span class=\"_ _0\"></span> calcul <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>pertes <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span> attendues<span class=\"ls9e\">. </span>La matrice<span class=\"_ _0\"></span> utilis\u00e9e est la suivante :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">25 % apr\u00e8s<span class=\"_ _0\"></span> 90 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">50 % apr\u00e8s<span class=\"_ _0\"></span> 180 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">75 % apr\u00e8s<span class=\"_ _0\"></span> 270 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">100% <span class=\"_ _0\"></span>apr\u00e8s 360 jours de retard.</span>Pour <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _47\"> </span>(pr\u00eats <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>titres <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> cr\u00e9ance), <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>perte <span class=\"_ _2\"></span>de cr<span class=\"_ _3\"></span>\u00e9dit <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>tte<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>due <span class=\"_ _2\"></span>(ECL) <span class=\"_ _2\"></span>est bas\u00e9e sur l\u2019ECL \u00e0 <span class=\"_ _2\"></span>12<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mois. L\u2019ECL \u00e0 1<span class=\"_ _3\"></span>2 mois est <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>partie de la dur\u00e9e <span class=\"_ _2\"></span>de vie <span class=\"_ _2\"></span>des ECL qu<span class=\"_ _3\"></span>i r\u00e9sulte <span class=\"_ _2\"></span>d\u2019\u00e9v\u00e9nements de d\u00e9faut <span class=\"_ _0\"></span>sur un instrument <span class=\"_ _0\"></span>financier qui <span class=\"_ _0\"></span>sont poss<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>bles dans <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>12 <span class=\"_ _2c\"></span>mois <span class=\"_ _2\"></span>suivant <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>date <span class=\"_ _2c\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>cl\u00f4ture. <span class=\"_ _2\"></span>Toutefois, lorsque <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>risque <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>augment\u00e9 <span class=\"_ _27\"> </span>de <span class=\"_ _27\"></span>mani\u00e8re significative <span class=\"_ _49\"> </span>depuis <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>d\u00e9part, <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>provision <span class=\"_ _51\"> </span>sera calcul\u00e9e sur la dur\u00e9e de vie total du ECL. Le Groupe consid\u00e8re <span class=\"_ _7\"> </span>qu\u2019un <span class=\"_ _7\"> </span>actif <span class=\"_ _7\"> </span>financier <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>d\u00e9faut (totalement <span class=\"_ _69\"> </span>ou <span class=\"_ _59\"> </span>partiellement) <span class=\"_ _69\"> </span>lorsque <span class=\"_ _59\"> </span>des informations <span class=\"_ _1\"></span>internes <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>externes <span class=\"_ _0\"></span>indiquent <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _0\"></span>est peu <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>re\u00e7oive <span class=\"_ _0\"></span>l\u2019int\u00e9gralit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>des montants <span class=\"_ _0\"></span>contractuels en <span class=\"_ _0\"></span>souffrance et <span class=\"_ _0\"></span>comptabilise les ECL appropri\u00e9es. &gt;&gt;<span class=\"_ _52\"> </span><span class=\"ls1\">Pour <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>savoir <span class=\"_ _6d\"> </span>plus <span class=\"_ _4e\"> </span>sur <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>ECL <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>les</span>cr\u00e9ances clients, consu<span class=\"_ _0\"></span>ltez la note 14.11.10.2 <span class=\"_ _48\"> </span>Passifs financiers \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Comp<span class=\"_ _0\"></span>tabilisation et classification</span>Les <span class=\"_ _6d\"> </span>passifs <span class=\"_ _6d\"> </span>financiers <span class=\"_ _5\"> </span>son<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>cl<span class=\"_ _0\"></span>ass\u00e9s,<span class=\"_ _3\"></span> <span class=\"_ _6d\"> </span>lors <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span><span class=\"ls22\">eur</span> comptabilisation <span class=\"_ _15\"> </span>i<span class=\"_ _0\"></span>nitiale, <span class=\"_ _15\"> </span>comme <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>passifs financiers \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur par l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>biais du compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>pr\u00eats <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>emprunts, <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>dettes <span class=\"_ _3\"></span>ou <span class=\"_ _2\"></span>comme des <span class=\"_ _46\"> </span>d\u00e9riv\u00e9s <span class=\"_ _46\"> </span>d\u00e9sign\u00e9s <span class=\"_ _7\"> </span>comme <span class=\"_ _46\"> </span>instruments <span class=\"_ _46\"> </span>de couverture <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>une <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ouverture <span class=\"_ _47\"> </span>efficace, <span class=\"_ _48\"> </span>selon <span class=\"_ _48\"> </span>le cas. Tous <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ssifs <span class=\"_ _58\"> </span>financiers <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptabilis\u00e9s initialement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>leur <span class=\"_ _27\"> </span>juste <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>et, <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"> </span>cas <span class=\"_ _26\"> </span>des pr\u00eats, <span class=\"_ _5b\"> </span>emprunts <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>dettes, <span class=\"_ _50\"> </span>nets <span class=\"_ _5b\"> </span>des <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _50\"> </span>de transaction directement attribuables \u00e0 ces dettes. Les <span class=\"_ _26\"> </span>passifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>comprennent <span class=\"_ _26\"> </span>les fournisseurs <span class=\"_ _58\"> </span>et <span class=\"_ _58\"> </span>autres <span class=\"_ _58\"> </span>cr\u00e9diteurs, <span class=\"_ _5b\"> </span>les <span class=\"_ _58\"> </span>pr\u00eats <span class=\"_ _58\"> </span>et emprunts, <span class=\"_ _0\"></span>y compris <span class=\"_ _0\"></span>les d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>couverts <span class=\"_ _0\"></span>bancaires et <span class=\"_ _0\"></span>les instruments financiers d\u00e9riv\u00e9s. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Comp<span class=\"_ _0\"></span>tabilisation ult\u00e9rieure</span>Aux <span class=\"_ _26\"> </span>fi<span class=\"_ _0\"></span>ns <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>l\u2019\u00e9valuation <span class=\"_ _47\"> </span>ult\u00e9rieure<span class=\"_ _0\"></span>, <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>passifs financiers sont class\u00e9s<span class=\"_ _0\"></span> en deux cat\u00e9gories :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Passifs <span class=\"_ _48\"> </span>financiers <span class=\"_ _47\"> </span><span class=\"ws19d\">\u00e0 </span>la <span class=\"_ _47\"> </span>juste <span class=\"_ _47\"> </span>valeur <span class=\"_ _47\"> </span>par <span class=\"_ _47\"> </span>le</span>biais <span class=\"ws19e\">du <span class=\"ws19f\">compte de r\u00e9sultat</span></span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Passifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _26\"> </span>au <span class=\"_ _27\"></span>co\u00fbt <span class=\"_ _26\"> </span>amorti <span class=\"_ _26\"> </span>(pr\u00eats <span class=\"_ _27\"></span>et</span>emprunts)-<span class=\"_ _5\"> </span><span class=\"ff38\">Passifs <span class=\"_ _47\"> </span>financiers <span class=\"_ _48\"> </span><span class=\"ws1a0\">\u00e0 <span class=\"ws1a1\">la </span></span>juste <span class=\"_ _48\"> </span>valeur</span>par <span class=\"ws1a2\">le <span class=\"ws1a3\">biais <span class=\"ws1a4\">du <span class=\"ws19e\">compte de </span></span></span></span>r\u00e9sultatCette <span class=\"_\"> </span>cat\u00e9gorie <span class=\"_\"> </span>comprend <span class=\"_\"> </span>principalement <span class=\"_\"> </span>les<span class=\"_ _0\"></span> instruments <span class=\"_\"> </span>financiers <span class=\"_\"> </span>d\u00e9riv\u00e9s <span class=\"_ _55\"> </span>conclus <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>le<span class=\"_ _0\"></span> Groupe <span class=\"_ _49\"> </span>qui <span class=\"_ _49\"> </span>n<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _49\"> </span>pas <span class=\"_ _49\"> </span>d\u00e9sign\u00e9s <span class=\"_ _50\"> </span>comme<span class=\"_ _0\"></span> instruments de couverture dans <span class=\"_ _3\"></span>les relations de couverture <span class=\"_ _6d\"> </span>au <span class=\"_\"> </span>sens <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>norme <span class=\"_ _6d\"> </span>IFRS <span class=\"_\"> </span>9<span class=\"_ _0\"></span> <span class=\"_\"> </span>et expliqu\u00e9es dans<span class=\"_ _0\"></span> la note 1.10.3. -<span class=\"_ _5\"> </span><span class=\"ff38\">Passifs <span class=\"_ _4\"> </span>financiers <span class=\"_ _49\"> </span>au <span class=\"_ _51\"> </span>co\u00fbt <span class=\"_ _51\"> </span>amorti</span>(pr\u00eats et emprunts)Il <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>\u2019agit <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>at\u00e9gorie <span class=\"_ _2\"></span>la plus <span class=\"_ _3\"></span>pertinente pour <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> Groupe. <span class=\"_ _47\"> </span>Apr\u00e8s <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>omptabilisation <span class=\"_ _48\"> </span>initiale, <span class=\"_ _47\"> </span>les<span class=\"_ _0\"></span> pr\u00eats <span class=\"_ _26\"></span>et <span class=\"_ _27\"></span>empru<span class=\"_ _0\"></span>nts <span class=\"_ _27\"></span>portant <span class=\"_ _26\"> </span>int\u00e9r\u00eat <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"></span>\u00e9valu\u00e9s au <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _2\"></span>amorti <span class=\"_ _2\"></span>selon <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>m\u00e9thode <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>u <span class=\"_ _2c\"></span>taux <span class=\"_ _3\"></span>d\u2019in\u00e9r\u00eat effectif <span class=\"_ _4\"> </span>(T<span class=\"_ _0\"></span>IE). <span class=\"_ _4\"> </span>Les <span class=\"_ _4\"> </span>ga<span class=\"_ _0\"></span>ins <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _51\"> </span>pertes <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ont comptabilis\u00e9s <span class=\"_ _59\"> </span>en <span class=\"_ _59\"> </span>r\u00e9sultat <span class=\"_ _59\"> </span>lors<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>de <span class=\"_ _59\"> </span>la d\u00e9comptabilisation <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>passifs <span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le biais <span class=\"_\"> </span>du <span class=\"_ _5\"> </span>proc<span class=\"_ _0\"></span>essus <span class=\"_\"> </span>d\u2019amor<span class=\"_ _0\"></span>tissement <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_\"> </span>taux d\u2019int\u00e9r\u00eat effectif. Le co\u00fbt <span class=\"_ _0\"></span>amorti <span class=\"_ _0\"></span>est calcu<span class=\"_ _0\"></span>l\u00e9 en <span class=\"_ _0\"></span>tenant compt<span class=\"_ _0\"></span>e de toute <span class=\"_ _0\"></span>d\u00e9cote <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>prime <span class=\"_ _0\"></span><span class=\"lsa0\">d\u2019</span>acquisition <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>frais ou <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"> </span>qui <span class=\"_ _4e\"> </span>f<span class=\"_ _0\"></span>ont <span class=\"_ _4e\"> </span>partie <span class=\"_ _4\"> </span>int\u00e9<span class=\"_ _0\"></span>grante <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span><span class=\"ls96\">u <span class=\"_ _4\"> </span></span>TIE<span class=\"ls9c\">. </span>L\u2019amortissement TIE est inclus <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _3\"></span>charges<span class=\"_ _0\"></span> financi\u00e8res <span class=\"ls96\">dans<span class=\"_ _0\"></span></span> le compte de r\u00e9sul<span class=\"_ _0\"></span>tat. Cette <span class=\"_ _3\"></span>cat\u00e9gorie <span class=\"_ _2\"></span>s\u2019appl<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>g\u00e9<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>\u00e9ralement <span class=\"_ _3\"></span>aux <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>r\u00eats <span class=\"_ _2\"></span>et emprunts portant int\u00e9r\u00eat. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _51\"> </span>Pour <span class=\"_ _51\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>savoir <span class=\"_ _49\"> </span>plus <span class=\"_ _49\"> </span>sur <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>emprunts,<span class=\"_ _0\"></span> </span>consultez la note 0<span class=\"_ _0\"></span><span class=\"ff36 fcd\"> </span>1.10.3 <span class=\"_ _48\"> </span>Instruments d\u00e9r<span class=\"_ _3\"></span>iv\u00e9s Les <span class=\"_ _47\"> </span>instru<span class=\"_ _0\"></span>ments <span class=\"_ _47\"> </span>d\u00e9riv\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sont <span class=\"_ _48\"> </span>com<span class=\"_ _0\"></span>ptabilis\u00e9s <span class=\"_ _47\"> </span>\u00e0 leur juste valeur \u00e0 la d<span class=\"_ _0\"></span>ate de lasont conc<span class=\"_ _0\"></span>lues. Les <span class=\"_ _2\"></span>variations <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>instruments<span class=\"_ _0\"></span> d\u00e9riv\u00e9s s<span class=\"_ _0\"></span>ont co<span class=\"_ _0\"></span>mptabilis\u00e9es <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _1\"></span>sauf <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>consid\u00e9r\u00e9es <span class=\"_ _1\"></span>comme<span class=\"_ _0\"></span> des couvertures de f<span class=\"_ _0\"></span>lux de tr\u00e9sorerie.<span class=\"_ _0\"></span> Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>d\u00e9signe <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ertaines <span class=\"_ _26\"> </span>transactions <span class=\"_ _26\"> </span>sur<span class=\"_ _0\"></span> produits <span class=\"_ _50\"> </span>d\u00e9riv\u00e9s <span class=\"_ _5b\"> </span>comme<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>couvertures <span class=\"_ _5b\"> </span>de <span class=\"_ _50\"> </span>la variabilit\u00e9 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>just<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>va<span class=\"_ _0\"></span>leu<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>actifs <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>passifs<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _0\"></span>(couvertures<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>juste <span class=\"_ _0\"></span>valeur); <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> tant <span class=\"_ _0\"></span>qu\u2019engagemen<span class=\"_ _0\"></span>ts <span class=\"_ _0\"></span>fermes <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>reconnus; <span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>couverture <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>variabilit\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _58\"> </span>d\u00e9coulant <span class=\"_ _58\"> </span>d\u2019u<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>risque<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sp\u00e9cifiq<span class=\"_ _0\"></span>ue associ\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>passif <span class=\"_ _0\"></span>reconnu <span class=\"_ _1\"></span>ou <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> une <span class=\"_ _66\"> </span>transaction <span class=\"_ _66\"> </span>pr\u00e9visionne<span class=\"_ _0\"></span>lle <span class=\"_ _11\"> </span>hautem<span class=\"_ _0\"></span>ent probableion (couverture <span class=\"_ _0\"></span>des flux de tr\u00e9sorerie).<span class=\"_ _0\"></span> Le <span class=\"_ _53\"> </span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _53\"> </span>documente<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>au <span class=\"_ _4f\"> </span>d\u00e9but <span class=\"_ _4f\"> </span>de <span class=\"_ _53\"> </span>l<span class=\"_ _0\"></span>a transaction <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relation <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>instruments <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> couverture <span class=\"_ _26\"></span>et <span class=\"_ _27\"></span>l\u2019\u00e9l<span class=\"_ _0\"></span>\u00e9ment <span class=\"_ _27\"></span>couvert, <span class=\"_ _26\"> </span>ai<span class=\"_ _0\"></span>nsi <span class=\"_ _27\"></span>que <span class=\"_ _26\"> </span>son objectif <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>gestion <span class=\"_ _26\"></span>des <span class=\"_ _27\"></span>r<span class=\"_ _0\"></span>isques <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>sa <span class=\"_ _26\"> </span>strat\u00e9gie<span class=\"_ _0\"></span> pour <span class=\"_ _46\"> </span>entrepren<span class=\"_ _0\"></span>dre <span class=\"_ _46\"> </span>divers<span class=\"_ _0\"></span>es <span class=\"_ _46\"> </span>op\u00e9rations <span class=\"_ _46\"> </span>de<span class=\"_ _0\"></span> couverture. <span class=\"_ _82\"> </span>Transaction<span class=\"_ _0\"></span>s. <span class=\"_ _6b\"> </span>Le <span class=\"_ _82\"> </span>G<span class=\"_ _0\"></span>roupe documente <span class=\"_ _0\"></span>\u00e9gale<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u00e9valuation, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fois au <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_\"> </span>co<span class=\"_ _0\"></span>uverture <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>une <span class=\"_ _6d\"> </span>base continue, de la question de sav<span class=\"_ _0\"></span>oir si les d\u00e9riv\u00e9s utilis\u00e9s <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>op\u00e9rat<span class=\"_ _0\"></span>ions <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>couvertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sont tr\u00e8s efficaces pour<span class=\"_ _0\"></span> compenser les variations d<span class=\"_ _0\"></span>e la <span class=\"_ _48\"> </span>juste<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>valeur <span class=\"_ _55\"> </span>ou <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _48\"> </span>flux <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>tr\u00e9sorer<span class=\"_ _0\"></span>ie <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> \u00e9l\u00e9ments couverts.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Couvertures de flux de tr<span class=\"_ _0\"></span>\u00e9sorerie </span></span>Les <span class=\"_\"> </span>i<span class=\"_ _3\"></span>nstruments <span class=\"_ _48\"> </span>financiers <span class=\"_ _48\"> </span>d\u00e9riv\u00e9s <span class=\"_\"> </span>ut<span class=\"_ _3\"></span>ilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _48\"> </span>la couverture <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>flux <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _2\"></span>futu<span class=\"_ _0\"></span>rs <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>d\u00e9sign\u00e9s comme <span class=\"_ _0\"></span>instruments <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>couverture <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la comptabilit\u00e9 de couverture des flux de tr\u00e9sorerie.  La part effective des variat<span class=\"_ _3\"></span>ions de la juste <span class=\"_ _3\"></span>valeur des transactions <span class=\"_ _26\"> </span>d\u00e9riv\u00e9es, <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>nsid\u00e9r\u00e9e<span class=\"ls67\">s <span class=\"_ _26\"> </span></span>et <span class=\"_ _26\"> </span>qualifi\u00e9e<span class=\"ls67\">s <span class=\"_ _26\"> </span></span>en tant <span class=\"_ _5b\"> </span>qu\u2019op\u00e9rations <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>couvertures <span class=\"_ _50\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>flux <span class=\"_ _5b\"> </span>de tr\u00e9sorerie, est comptabilis<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>e dans l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>fonds propres. Le <span class=\"_\"> </span>gain <span class=\"_ _48\"> </span>ou <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>perte <span class=\"_\"> </span>li\u00e9 <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>part <span class=\"_\"> </span>inefficace <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>la couverture <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>comptabilis\u00e9 <span class=\"_ _1\"></span>imm\u00e9diatement <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>le compte de r\u00e9sultat. Les <span class=\"_ _4e\"> </span>montants <span class=\"_ _6d\"> </span>accu<span class=\"_ _0\"></span>mul\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _4e\"> </span>fonds <span class=\"_ _4e\"> </span>propres <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>ont recycl\u00e9s <span class=\"_ _5\"> </span>dans <span class=\"_\"> </span>le <span class=\"_ _5\"> </span>compte <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>r\u00e9sultat <span class=\"_ _5\"> </span>pendant <span class=\"_\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s exercices au cours desquels le poste couvert affecte le<span class=\"ls1\">s <span class=\"_ _1\"></span>profits <span class=\"_ _27\"></span>ou <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>pertes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(le <span class=\"_ _1\"></span>jour <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>vente <span class=\"_ _1\"></span>pr\u00e9vue </span>couverte, par exemple). Lorsqu\u2019un <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>couverture <span class=\"_ _3\"></span>vient <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>\u00e9ch\u00e9ance ou <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>vendu, <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>lorsqu\u2019une <span class=\"_ _26\"> </span>couverture <span class=\"_ _26\"> </span>ne <span class=\"_ _26\"> </span>r\u00e9p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>nd plus <span class=\"_ _26\"> </span>aux <span class=\"_ _47\"> </span>crit\u00e8res <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>comptabilit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture, tout <span class=\"_ _47\"> </span>gain <span class=\"_ _26\"> </span>ou <span class=\"_ _47\"> </span>perte <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>umul\u00e9 <span class=\"_ _26\"> </span>existant <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>fo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ds propres <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>cette date <span class=\"_ _0\"></span>reste <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les fon<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>propres <span class=\"_ _0\"></span>et sera reclass\u00e9 dans le compte de r\u00e9sultat <span class=\"lsca\">au<span class=\"_ _0\"></span></span> moment o\u00f9 <span class=\"_\"> </span>la <span class=\"_\"> </span>transaction <span class=\"_\"> </span>pr\u00e9vue <span class=\"_\"> </span>e<span class=\"_ _3\"></span>st <span class=\"_\"> </span>finalement <span class=\"_\"> </span>reconnue dans <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>compte <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>r\u00e9sultat. <span class=\"_ _26\"> </span>Lorsqu\u2019une <span class=\"_ _27\"></span>transaction pr\u00e9v<span class=\"lsca\">ue<span class=\"_ _0\"></span></span> <span class=\"_ _26\"> </span>ne <span class=\"_ _47\"> </span>doit <span class=\"_ _47\"> </span>plus <span class=\"_ _47\"> </span>avoir <span class=\"_ _47\"> </span>lieu, <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>gain <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>perte cumul\u00e9e <span class=\"_ _7\"> </span>d\u00e9clar\u00e9 <span class=\"_ _7\"> </span>dans <span class=\"_ _52\"> </span>les <span class=\"_ _7\"> </span>fonds <span class=\"_ _7\"> </span>propres <span class=\"_ _7\"> </span>est imm\u00e9diatement <span class=\"_ _5a\"> </span>transf\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _5a\"> </span>dans <span class=\"_ _53\"> </span>le <span class=\"_ _46\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> r\u00e9sultat<span class=\"ls67\">s.</span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">D\u00e9riv\u00e9s qui ne sont pas admissibles \u00e0 la </span></span>comptabilit\u00e9 de couve<span class=\"_ _0\"></span>rture Certains <span class=\"_ _1\"></span>instruments <span class=\"_ _27\"></span>d\u00e9riv\u00e9s <span class=\"_ _1\"></span>ne <span class=\"_ _27\"></span>r\u00e9pondent <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>aux crit\u00e8res <span class=\"_\"> </span>de <span class=\"_\"> </span>comptabilisation <span class=\"_\"> </span><span class=\"ls22\">de</span>s <span class=\"_\"> </span>couvertures. <span class=\"_\"> </span>Ces instruments d\u00e9riv\u00e9s <span class=\"_ _2\"></span>sont reconnus \u00e0 <span class=\"_ _2\"></span>leur juste <span class=\"_ _3\"></span>valeur dans l\u2019\u00e9tat <span class=\"_ _2\"></span>de la <span class=\"_ _3\"></span>situation financi\u00e8re, <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>variations de la <span class=\"_ _1\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>\u00e9tant <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptabilis\u00e9es <span class=\"_ _1\"></span>dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>compte de r\u00e9sultat<span class=\"ls67\">s.</span> Ces <span class=\"_ _26\"> </span>instruments <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>alors<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qualifi\u00e9s <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture \u00e9conomique <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>mesure <span class=\"_ _2\"></span>o\u00f9 <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>objectif <span class=\"_ _2\"></span>n\u2019est <span class=\"_ _2\"></span>pas de <span class=\"_ _0\"></span><span class=\"ls1\">sp\u00e9culer su<span class=\"_ _0\"></span>r des <span class=\"_ _0\"></span>positions. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>Groupe ne<span class=\"_ _0\"></span> d\u00e9tient<span class=\"_ _0\"></span> </span>d\u2019ailleurs aucun instrument d\u00e9riv\u00e9 \u00e0 titre sp\u00e9culatif. &gt;&gt;<span class=\"ls1\"> Pour en s<span class=\"_ _0\"></span>avoir plus sur <span class=\"_ _0\"></span>les produi<span class=\"_ _0\"></span>ts d\u00e9riv\u00e9s, </span>consultez la note  <span class=\"_ _0\"></span>01.13. <span class=\"_ _69\"> </span>TR\u00c9SORERIE ET \u00c9QUIVALENTS DE TR\u00c9SORERIE Les <span class=\"_ _26\"> </span>soldes <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>comptab<span class=\"_ _0\"></span>ilis\u00e9s <span class=\"_ _27\"></span>\u00e0<span class=\"_ _0\"></span> leur <span class=\"_ _7\"> </span>valeur <span class=\"_ _46\"> </span>nominale. <span class=\"_ _7\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _7\"> </span>\u00e9quivalents <span class=\"_ _7\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _57\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _57\"> </span>investissements <span class=\"_ _15\"> </span>tr\u00e8s<span class=\"_ _0\"></span> liquides <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e0 co<span class=\"_ _0\"></span>urt ter<span class=\"_ _0\"></span>me q<span class=\"_ _0\"></span>ui peuven<span class=\"_ _0\"></span>t \u00eatre <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilis\u00e9s pour <span class=\"_ _55\"> </span>tout <span class=\"_\"> </span>object <span class=\"_ _55\"> </span>dont <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>date <span class=\"_ _55\"> </span>d\u2019\u00e9ch\u00e9ance <span class=\"_\"> </span>ne d\u00e9passe <span class=\"_ _4e\"> </span>pas <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>trois <span class=\"_ _4e\"> </span>m<span class=\"_ _0\"></span>ois <span class=\"_ _6d\"> </span>suivant<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>da<span class=\"_ _0\"></span>te d\u2019acquisition. <span class=\"_ _5b\"> </span>Pour <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>ta<span class=\"_ _0\"></span>bleau <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _5b\"> </span>flux <span class=\"_ _5b\"> </span>de tr\u00e9sorerie, <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>tr\u00e9sorerie <span class=\"_ _55\"> </span>et <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>\u00e9qu<span class=\"_ _0\"></span>ivalents <span class=\"_ _55\"> </span>de tr\u00e9sorerie <span class=\"_ _61\"> </span>compren<span class=\"_ _0\"></span>nent <span class=\"_ _60\"> </span>les <span class=\"_ _61\"> </span>d\u00e9co<span class=\"_ _0\"></span>uverts bancaires <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>soumis <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _4f\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span>risqu<span class=\"_ _0\"></span>e n\u00e9gligeable de var<span class=\"_ _0\"></span>iation de valeur. Si <span class=\"_ _48\"> </span>un <span class=\"_ _55\"> </span>montant <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>liqu<span class=\"_ _0\"></span>idit\u00e9 <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>bloqu\u00e9 <span class=\"_ _48\"> </span>sur <span class=\"_ _55\"> </span>un compte <span class=\"_ _26\"> </span>afin <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>satisfaire <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>object <span class=\"_ _26\"> </span>part<span class=\"_ _0\"></span>iculier, mais <span class=\"_ _3\"></span>plac\u00e9 <span class=\"_ _3\"></span>sur <span class=\"_ _3\"></span>des i<span class=\"_ _3\"></span>nvestissement<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>tr\u00e8s <span class=\"_ _3\"></span>liquides,<span class=\"_ _0\"></span> renouvel\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>ch<span class=\"_ _0\"></span>aque <span class=\"_ _4\"> </span>\u00e9ch\u00e9ance, <span class=\"_ _51\"> </span>jusqu'\u00e0 <span class=\"_ _51\"> </span>ce<span class=\"_ _0\"></span> qu'ils <span class=\"_ _2\"></span>soient<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>n\u00e9ces<span class=\"_ _0\"></span>saires <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l'<span class=\"_ _0\"></span>usage <span class=\"_ _2\"></span>sp\u00e9cial, <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>lors ces <span class=\"_ _47\"> </span>\u00e9quivalents <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _47\"> </span>consid\u00e9r\u00e9s<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>restreints <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>class\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>autr<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>\u00e0 long terme. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _58\"> </span>En <span class=\"_ _5b\"> </span>sav<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _58\"> </span>plus <span class=\"_ _58\"> </span>sur <span class=\"_ _58\"> </span>l\u2019argent <span class=\"_ _58\"> </span>liquide <span class=\"_ _58\"> </span>et </span>\u00e9quivalents de tr\u00e9sorer<span class=\"_ _0\"></span>ie en note <span class=\"lsa0\">15</span><span class=\"ff36 fcd\"> </span>Le <span class=\"_ _47\"> </span>tableau <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>f<span class=\"_ _0\"></span>lux <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>tr\u00e9<span class=\"_ _0\"></span>sorerie <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>pr\u00e9par\u00e9 selon <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>m\u00e9thode <span class=\"_ _5a\"> </span>indirecte. <span class=\"_ _46\"> </span>Les<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _46\"> </span>de tr\u00e9sorerie <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>soci\u00e9t\u00e9s <span class=\"_ _48\"> </span>\u00e9<span class=\"_ _0\"></span>trang\u00e8res <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>group<span class=\"_ _0\"></span>e sont <span class=\"_ _d\"> </span>traduits <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _d\"> </span>des <span class=\"_ _4f\"> </span>t<span class=\"_ _0\"></span>aux <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>oyens. <span class=\"_ _4f\"> </span>L<span class=\"_ _0\"></span>es changements <span class=\"_ _27\"></span>dans <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>structure <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>groupe, <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> acquisitions <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>sont <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s bruts, <span class=\"_ _d\"> </span>hors <span class=\"_ _d\"> </span>tr\u00e9sorerie <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>\u00e9quivalents <span class=\"_ _d\"> </span>de tr\u00e9sorerie, <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>sont <span class=\"_ _50\"> </span>inclus <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>les <span class=\"_ _49\"> </span>flux <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie li\u00e9s aux act<span class=\"_ _0\"></span>ivit\u00e9s d\u2019investissement.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__45-1": {
   "value": "Dette de location Au <span class=\"_ _27\"></span>d\u00e9but <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>date <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>contrat <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>location, <span class=\"_ _27\"></span>l<span class=\"_ _0\"></span>e Groupe <span class=\"_ _51\"> </span>comptab<span class=\"_ _0\"></span>ilise <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>dettes <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>locatio<span class=\"_ _0\"></span>n \u00e9valu\u00e9es \u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _2\"></span>actu<span class=\"_ _0\"></span>elle <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>oyers <span class=\"_ _3\"></span>\u00e0 payer sur <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>dur\u00e9e <span class=\"_ _51\"> </span> <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>contra<span class=\"_ _0\"></span>t <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>ocation. <span class=\"_ _51\"> </span>Les<span class=\"_ _0\"></span> paiements <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>ocation <span class=\"_ _11\"> </span>comprenne<span class=\"_ _0\"></span>nt <span class=\"_ _11\"> </span>les paiements <span class=\"_ _0\"></span>fixes <span class=\"_ _0\"></span>(y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompris <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>paieme<span class=\"_ _0\"></span>nts <span class=\"_ _0\"></span>fixes en <span class=\"_ _2\"></span>su<span class=\"_ _0\"></span>bstance) <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>ins <span class=\"_ _2\"></span>les incitations <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la location \u00e0 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ecevoir, <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>paiements <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>location <span class=\"_ _0\"></span>vari<span class=\"_ _0\"></span>ables qui <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9pendent <span class=\"_ _1\"></span>d\u2019u<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>indice <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>d\u2019un <span class=\"_ _27\"></span>taux, <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> montants <span class=\"_ _52\"> </span>devant <span class=\"_ _52\"> </span>\u00eatre <span class=\"_ _7\"> </span>pay\u00e9s <span class=\"_ _52\"> </span>au <span class=\"_ _52\"> </span>titre <span class=\"_ _52\"> </span>des garanties <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>valeur <span class=\"_ _52\"> </span>r\u00e9sidue<span class=\"_ _0\"></span>ll<span class=\"_ _3\"></span>e. <span class=\"_ _52\"> </span>Les <span class=\"_ _58\"> </span>loyers<span class=\"_ _0\"></span> comprennent \u00e9galement l\u2019exerc<span class=\"_ _0\"></span>ice <span class=\"_ _2\"></span>d\u2019u<span class=\"_ _0\"></span>ne op<span class=\"_ _3\"></span>tion<span class=\"_ _0\"></span> d\u2019achat <span class=\"_ _59\"> </span>raison<span class=\"_ _0\"></span>nablement <span class=\"_ _59\"> </span>certaine<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>d\u2019\u00eatre<span class=\"_ _0\"></span> exerc\u00e9e <span class=\"_ _49\"> </span>par <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>Groupe <span class=\"_ _50\"> </span>et <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>pa<span class=\"_ _0\"></span>iement <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> p\u00e9nalit\u00e9s <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>\u00e9siliation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>bail, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>dur\u00e9<span class=\"_ _0\"></span>e du <span class=\"_\"> </span>bail <span class=\"_ _6d\"> </span>refl\u00e8te <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_\"> </span>fait <span class=\"_\"> </span>que<span class=\"_ _0\"></span> <span class=\"_\"> </span>le <span class=\"_\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_\"> </span>exerce  l\u2019option de r\u00e9siliation.<span class=\"_ _0\"></span> Les <span class=\"_ _4e\"> </span>paiements <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>loc<span class=\"_ _0\"></span>ation <span class=\"_ _6d\"> </span>variab<span class=\"_ _0\"></span>les <span class=\"_ _6d\"> </span>qui <span class=\"_ _4e\"> </span>ne<span class=\"_ _0\"></span> d\u00e9pendent <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _47\"> </span>d\u2019un <span class=\"_ _47\"> </span>indice<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>d\u2019un <span class=\"_ _48\"> </span>taux <span class=\"_ _47\"> </span>so<span class=\"_ _0\"></span>nt comptabilis\u00e9s <span class=\"_ _46\"> </span>en <span class=\"_ _7\"> </span>charges<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>(<span class=\"_ _0\"></span>sauf <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>\u2019ils <span class=\"_ _52\"> </span>s<span class=\"_ _0\"></span>ont engag\u00e9s <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>produire<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>des <span class=\"_ _4e\"> </span>stoc<span class=\"_ _0\"></span>ks) <span class=\"_ _6d\"> </span>dans <span class=\"_ _4e\"> </span>la p\u00e9riode <span class=\"_ _46\"> </span>au <span class=\"_ _7\"> </span>cours<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>laquelle <span class=\"_ _46\"> </span>se <span class=\"_ _46\"> </span>produit l\u2019\u00e9v\u00e9nement <span class=\"_ _48\"> </span>ou <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>condition <span class=\"_ _48\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _47\"> </span>d\u00e9clench<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span> paiement. Pour calculer <span class=\"_ _0\"></span>la valeur actualis\u00e9<span class=\"_ _0\"></span>e des loyers, <span class=\"_ _0\"></span>le Groupe utilise son taux marginal d\u2019endettement<span class=\"_ _0\"></span> \u00e0 la date de <span class=\"_ _0\"></span>d\u00e9but du contr<span class=\"_ _0\"></span>at de location, car <span class=\"_ _0\"></span>le taux <span class=\"_ _55\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _55\"> </span>implicite <span class=\"_ _55\"> </span>du <span class=\"_\"> </span>contrat <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>ocation<span class=\"_ _0\"></span> n\u2019est <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _4e\"> </span>facilement <span class=\"_ _4\"> </span>d\u00e9terminable. <span class=\"_ _4\"> </span>Apr\u00e8s <span class=\"_ _4\"> </span>la date d\u2019entr\u00e9e en vig<span class=\"_ _0\"></span>ueur, le montant des dettes<span class=\"_ _0\"></span> de <span class=\"_ _57\"> </span>location <span class=\"_ _57\"> </span>est <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ugment\u00e9 <span class=\"_ _57\"> </span>pour <span class=\"_ _57\"> </span>refl\u00e9ter<span class=\"_ _0\"></span> l\u2019accroissement <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>int\u00e9r\u00eat<span class=\"_ _0\"></span>s <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>r\u00e9duit <span class=\"_ _26\"> </span>pour <span class=\"_ _47\"> </span>les paiements <span class=\"_\"> </span>de <span class=\"_\"> </span>location <span class=\"_\"> </span>effectu\u00e9s. <span class=\"_\"> </span>De <span class=\"_ _55\"> </span>plus, <span class=\"_\"> </span>la valeur <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>omptable <span class=\"_ _47\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>dettes <span class=\"_ _48\"> </span> <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>location <span class=\"_ _48\"> </span>est r\u00e9\u00e9valu\u00e9e <span class=\"_ _53\"> </span>s\u2019il <span class=\"_ _53\"> </span>y <span class=\"_ _53\"> </span>a <span class=\"_ _4f\"> </span>une <span class=\"_ _53\"> </span>modificatio<span class=\"_ _0\"></span>n, <span class=\"_ _53\"> </span>un changement <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>contrat <span class=\"_ _5b\"> </span>de location, <span class=\"_\"> </span>une <span class=\"_ _6d\"> </span>modificati<span class=\"_ _0\"></span>on <span class=\"_\"> </span>des <span class=\"_\"> </span>paieme<span class=\"_ _0\"></span>nts <span class=\"_\"> </span>de location <span class=\"_ _55\"> </span>(par <span class=\"_ _48\"> </span>exe<span class=\"_ _0\"></span>mple, <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _55\"> </span>modifications <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span>  paiements <span class=\"_\"> </span>futurs <span class=\"_\"> </span>r\u00e9sultant <span class=\"_\"> </span>d\u2019une <span class=\"_\"> </span>modification d\u2019un <span class=\"_ _58\"> </span>indice <span class=\"_ _58\"> </span>ou <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>ux <span class=\"_ _58\"> </span>utilis\u00e9 <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>les d\u00e9terminer) <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>modification <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019\u00e9valuation d\u2019une option d\u2019achat <span class=\"_ _0\"></span>de l\u2019actif sous-jacent.<span class=\"_ _0\"></span> Les <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pr\u00e9sent\u00e9es <span class=\"_ _0\"></span>dans<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a note<span class=\"ls1\"> 23.2.<span class=\"_ _0\"></span> </span>1.9.8 <span class=\"_ _23\"> </span>Passif de rembours<span class=\"_ _3\"></span>ement  Un <span class=\"_ _0\"></span>passif <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>emboursement <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>reconnu <span class=\"_ _1\"></span>pour le <span class=\"_ _55\"> </span>montant <span class=\"_\"> </span>des <span class=\"_ _48\"> </span>dro<span class=\"_ _0\"></span>its <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>pa<span class=\"_ _3\"></span>iements <span class=\"_\"> </span>re\u00e7u <span class=\"_\"> </span>en avance <span class=\"_ _1\"></span>par <span class=\"_ _27\"></span>un <span class=\"_ _1\"></span>clie<span class=\"_ _0\"></span>nt <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _1\"></span>s\u2019attend <span class=\"_ _27\"></span>\u00e0 rembourser <span class=\"_ _0\"></span>au client<span class=\"_ _0\"></span>. Ce p<span class=\"_ _0\"></span>assif est m<span class=\"_ _0\"></span>esur\u00e9 par le <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _0\"></span>re\u00e7u <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>lequel <span class=\"_ _1\"></span>l\u2019entit\u00e9 <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s\u2019attend pas <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>avoir <span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>oit <span class=\"_ _0\"></span>(c\u2019est-\u00e0-dire <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>montants <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n inclus dans le prix de <span class=\"_ _0\"></span>transaction).1.10.2 <span class=\"_ _48\"> </span>Passifs financiers \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Comp<span class=\"_ _0\"></span>tabilisation et classification</span>Les <span class=\"_ _6d\"> </span>passifs <span class=\"_ _6d\"> </span>financiers <span class=\"_ _5\"> </span>son<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>cl<span class=\"_ _0\"></span>ass\u00e9s,<span class=\"_ _3\"></span> <span class=\"_ _6d\"> </span>lors <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span><span class=\"ls22\">eur</span> comptabilisation <span class=\"_ _15\"> </span>i<span class=\"_ _0\"></span>nitiale, <span class=\"_ _15\"> </span>comme <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>passifs financiers \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur par l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>biais du compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>pr\u00eats <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>emprunts, <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>dettes <span class=\"_ _3\"></span>ou <span class=\"_ _2\"></span>comme des <span class=\"_ _46\"> </span>d\u00e9riv\u00e9s <span class=\"_ _46\"> </span>d\u00e9sign\u00e9s <span class=\"_ _7\"> </span>comme <span class=\"_ _46\"> </span>instruments <span class=\"_ _46\"> </span>de couverture <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>une <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ouverture <span class=\"_ _47\"> </span>efficace, <span class=\"_ _48\"> </span>selon <span class=\"_ _48\"> </span>le cas. Tous <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ssifs <span class=\"_ _58\"> </span>financiers <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptabilis\u00e9s initialement <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>leur <span class=\"_ _27\"> </span>juste <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>et, <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"> </span>cas <span class=\"_ _26\"> </span>des pr\u00eats, <span class=\"_ _5b\"> </span>emprunts <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>dettes, <span class=\"_ _50\"> </span>nets <span class=\"_ _5b\"> </span>des <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _50\"> </span>de transaction directement attribuables \u00e0 ces dettes. Les <span class=\"_ _26\"> </span>passifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>comprennent <span class=\"_ _26\"> </span>les fournisseurs <span class=\"_ _58\"> </span>et <span class=\"_ _58\"> </span>autres <span class=\"_ _58\"> </span>cr\u00e9diteurs, <span class=\"_ _5b\"> </span>les <span class=\"_ _58\"> </span>pr\u00eats <span class=\"_ _58\"> </span>et emprunts, <span class=\"_ _0\"></span>y compris <span class=\"_ _0\"></span>les d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>couverts <span class=\"_ _0\"></span>bancaires et <span class=\"_ _0\"></span>les instruments financiers d\u00e9riv\u00e9s. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Comp<span class=\"_ _0\"></span>tabilisation ult\u00e9rieure</span>Aux <span class=\"_ _26\"> </span>fi<span class=\"_ _0\"></span>ns <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>l\u2019\u00e9valuation <span class=\"_ _47\"> </span>ult\u00e9rieure<span class=\"_ _0\"></span>, <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>passifs financiers sont class\u00e9s<span class=\"_ _0\"></span> en deux cat\u00e9gories :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Passifs <span class=\"_ _48\"> </span>financiers <span class=\"_ _47\"> </span><span class=\"ws19d\">\u00e0 </span>la <span class=\"_ _47\"> </span>juste <span class=\"_ _47\"> </span>valeur <span class=\"_ _47\"> </span>par <span class=\"_ _47\"> </span>le</span>biais <span class=\"ws19e\">du <span class=\"ws19f\">compte de r\u00e9sultat</span></span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Passifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _26\"> </span>au <span class=\"_ _27\"></span>co\u00fbt <span class=\"_ _26\"> </span>amorti <span class=\"_ _26\"> </span>(pr\u00eats <span class=\"_ _27\"></span>et</span>emprunts)-<span class=\"_ _5\"> </span><span class=\"ff38\">Passifs <span class=\"_ _47\"> </span>financiers <span class=\"_ _48\"> </span><span class=\"ws1a0\">\u00e0 <span class=\"ws1a1\">la </span></span>juste <span class=\"_ _48\"> </span>valeur</span>par <span class=\"ws1a2\">le <span class=\"ws1a3\">biais <span class=\"ws1a4\">du <span class=\"ws19e\">compte de </span></span></span></span>r\u00e9sultatCette <span class=\"_\"> </span>cat\u00e9gorie <span class=\"_\"> </span>comprend <span class=\"_\"> </span>principalement <span class=\"_\"> </span>les<span class=\"_ _0\"></span> instruments <span class=\"_\"> </span>financiers <span class=\"_\"> </span>d\u00e9riv\u00e9s <span class=\"_ _55\"> </span>conclus <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>le<span class=\"_ _0\"></span> Groupe <span class=\"_ _49\"> </span>qui <span class=\"_ _49\"> </span>n<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _49\"> </span>pas <span class=\"_ _49\"> </span>d\u00e9sign\u00e9s <span class=\"_ _50\"> </span>comme<span class=\"_ _0\"></span> instruments de couverture dans <span class=\"_ _3\"></span>les relations de couverture <span class=\"_ _6d\"> </span>au <span class=\"_\"> </span>sens <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>norme <span class=\"_ _6d\"> </span>IFRS <span class=\"_\"> </span>9<span class=\"_ _0\"></span> <span class=\"_\"> </span>et expliqu\u00e9es dans<span class=\"_ _0\"></span> la note 1.10.3. -<span class=\"_ _5\"> </span><span class=\"ff38\">Passifs <span class=\"_ _4\"> </span>financiers <span class=\"_ _49\"> </span>au <span class=\"_ _51\"> </span>co\u00fbt <span class=\"_ _51\"> </span>amorti</span>(pr\u00eats et emprunts)Il <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>\u2019agit <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>at\u00e9gorie <span class=\"_ _2\"></span>la plus <span class=\"_ _3\"></span>pertinente pour <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> Groupe. <span class=\"_ _47\"> </span>Apr\u00e8s <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>omptabilisation <span class=\"_ _48\"> </span>initiale, <span class=\"_ _47\"> </span>les<span class=\"_ _0\"></span> pr\u00eats <span class=\"_ _26\"></span>et <span class=\"_ _27\"></span>empru<span class=\"_ _0\"></span>nts <span class=\"_ _27\"></span>portant <span class=\"_ _26\"> </span>int\u00e9r\u00eat <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"></span>\u00e9valu\u00e9s au <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _2\"></span>amorti <span class=\"_ _2\"></span>selon <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>m\u00e9thode <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>u <span class=\"_ _2c\"></span>taux <span class=\"_ _3\"></span>d\u2019in\u00e9r\u00eat effectif <span class=\"_ _4\"> </span>(T<span class=\"_ _0\"></span>IE). <span class=\"_ _4\"> </span>Les <span class=\"_ _4\"> </span>ga<span class=\"_ _0\"></span>ins <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _51\"> </span>pertes <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ont comptabilis\u00e9s <span class=\"_ _59\"> </span>en <span class=\"_ _59\"> </span>r\u00e9sultat <span class=\"_ _59\"> </span>lors<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>de <span class=\"_ _59\"> </span>la d\u00e9comptabilisation <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>passifs <span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le biais <span class=\"_\"> </span>du <span class=\"_ _5\"> </span>proc<span class=\"_ _0\"></span>essus <span class=\"_\"> </span>d\u2019amor<span class=\"_ _0\"></span>tissement <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_\"> </span>taux d\u2019int\u00e9r\u00eat effectif. Le co\u00fbt <span class=\"_ _0\"></span>amorti <span class=\"_ _0\"></span>est calcu<span class=\"_ _0\"></span>l\u00e9 en <span class=\"_ _0\"></span>tenant compt<span class=\"_ _0\"></span>e de toute <span class=\"_ _0\"></span>d\u00e9cote <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>prime <span class=\"_ _0\"></span><span class=\"lsa0\">d\u2019</span>acquisition <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>frais ou <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"> </span>qui <span class=\"_ _4e\"> </span>f<span class=\"_ _0\"></span>ont <span class=\"_ _4e\"> </span>partie <span class=\"_ _4\"> </span>int\u00e9<span class=\"_ _0\"></span>grante <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span><span class=\"ls96\">u <span class=\"_ _4\"> </span></span>TIE<span class=\"ls9c\">. </span>L\u2019amortissement TIE est inclus <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _3\"></span>charges<span class=\"_ _0\"></span> financi\u00e8res <span class=\"ls96\">dans<span class=\"_ _0\"></span></span> le compte de r\u00e9sul<span class=\"_ _0\"></span>tat. Cette <span class=\"_ _3\"></span>cat\u00e9gorie <span class=\"_ _2\"></span>s\u2019appl<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>g\u00e9<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>\u00e9ralement <span class=\"_ _3\"></span>aux <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>r\u00eats <span class=\"_ _2\"></span>et emprunts portant int\u00e9r\u00eat. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _51\"> </span>Pour <span class=\"_ _51\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>savoir <span class=\"_ _49\"> </span>plus <span class=\"_ _49\"> </span>sur <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>emprunts,<span class=\"_ _0\"></span> </span>consultez la note 0",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__50-1": {
   "value": "Une <span class=\"_ _49\"> </span>r\u00e9<span class=\"_ _0\"></span>duction <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9e lorsque <span class=\"_ _7a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _70\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _7a\"> </span>comptable <span class=\"_ _6b\"> </span>d\u2019un<span class=\"_ _0\"></span><span class=\"lsa0\">e </span>immobilisation <span class=\"_ _27\"></span>d\u00e9pass<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _1\"></span>recouvrable<span class=\"_ _0\"></span>.  La <span class=\"_ _47\"> </span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>recouvrable<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>est<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pl<span class=\"_ _0\"></span>us <span class=\"_ _47\"> </span>\u00e9lev\u00e9e <span class=\"_ _48\"> </span>des deux <span class=\"_ _46\"> </span>valeurs <span class=\"_ _46\"> </span>suivantes<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>: <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>juste <span class=\"_ _46\"> </span>valeur<span class=\"_ _0\"></span> diminu\u00e9e <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>fra<span class=\"_ _0\"></span>is <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cession <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>correspond aux <span class=\"_ _4\"> </span>liquidit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>qu\u2019IBA <span class=\"_ _4\"> </span>peu<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>r\u00e9cup\u00e9rer <span class=\"_ _51\"> </span>par <span class=\"_ _51\"> </span>la vente) <span class=\"_ _1\"></span><span class=\"ls96\">et</span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>corres<span class=\"_ _0\"></span>pond <span class=\"_ _0\"></span>aux liquidit\u00e9s <span class=\"_ _55\"> </span>qu\u2019IBA <span class=\"_ _48\"> </span>peut <span class=\"_ _55\"> </span>r\u00e9cup\u00e9rer<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>si <span class=\"_ _55\"> </span>le <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> continue <span class=\"ls96\">\u00e0 </span>faire usa<span class=\"_ _0\"></span>ge de l\u2019immobilisation<span class=\"_ _0\"></span><span class=\"ls9b\">).</span> Lorsque <span class=\"_ _6d\"> </span>les <span class=\"_ _6d\"> </span>possibilit\u00e9s <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>permettaient, <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es tests <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation <span class=\"_ _1\"></span>ont<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>effectu<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> immobilisations <span class=\"_ _5c\"> </span>individuel<span class=\"ls9d\">le</span>s<span class=\"_ _0\"></span>. <span class=\"_ _6f\"> </span>S\u2019il <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>\u2019av\u00e8re toutefois <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>immobilisations<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>ne <span class=\"_ _48\"> </span>g\u00e9n\u00e8rent<span class=\"_ _0\"></span> pas <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>dissoci\u00e9s, <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ex\u00e9cut\u00e9 <span class=\"_ _6d\"> </span>au <span class=\"_ _6d\"> </span>niveau <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>l\u2019u<span class=\"_ _0\"></span>nit\u00e9 <span class=\"_\"> </span>g<span class=\"_ _0\"></span>\u00e9n\u00e9ratrice <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>laquelle <span class=\"_ _1\"></span>appart<span class=\"_ _0\"></span>ien<span class=\"_ _3\"></span>t <span class=\"_ _1\"></span>l\u2019immo<span class=\"_ _0\"></span>bilisation (unit\u00e9 <span class=\"_ _48\"> </span>g\u00e9n\u00e9ra<span class=\"_ _0\"></span>trice <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>tr\u00e9sorerie<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>UGT<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>= <span class=\"_ _55\"> </span>le plus <span class=\"_ _26\"> </span>petit <span class=\"_ _26\"> </span>groupe <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>\u2019immobilisations <span class=\"_ _26\"> </span>identifiable<span class=\"_ _0\"></span> g\u00e9n\u00e9rant <span class=\"_ _6e\"> </span>des <span class=\"_ _6e\"> </span>liqui<span class=\"_ _0\"></span>dit\u00e9s <span class=\"_ _74\"> </span>de <span class=\"_ _70\"> </span>mani\u00e8re ind\u00e9pendantes p<span class=\"_ _0\"></span>ar rapport aux autres UGT)<span class=\"_ _0\"></span>. Le <span class=\"_ _6f\"> </span>goodwill <span class=\"_ _23\"> </span>g\u00e9n\u00e9r<span class=\"ls96\">\u00e9 <span class=\"_ _6f\"> </span></span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _44\"> </span>regrou<span class=\"_ _0\"></span>pement d\u2019entreprises <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>a<span class=\"_ _0\"></span>llou\u00e9 <span class=\"_ _48\"> </span>aux <span class=\"_ _55\"> </span>UGT <span class=\"_ _55\"> </span>du <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> susceptible <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>tirer <span class=\"_ _55\"> </span>profit <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>synergies <span class=\"_\"> </span> <span class=\"_ _55\"> </span>qui r\u00e9sultent <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>regro<span class=\"_ _0\"></span>upement. <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>alloc<span class=\"_ _0\"></span>ation repose <span class=\"_ _4e\"> </span>sur <span class=\"_ _4e\"> </span>l\u2019\u00e9va<span class=\"_ _0\"></span>luation <span class=\"_ _6d\"> </span>par <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>D<span class=\"_ _0\"></span>irection <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> synergies <span class=\"_\"> </span>obtenues <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>ne <span class=\"_\"> </span>d\u00e9pend <span class=\"_ _55\"> </span>pas <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>l<span class=\"lsa0\">a </span>location <span class=\"ls96\">des</span> imm<span class=\"_ _0\"></span>obilisations acquises<span class=\"_ _0\"></span>. Le <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>est <span class=\"_ _1\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>oodwill <span class=\"_ _1\"></span>(e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>de <span class=\"_ _26\"></span>l\u2019UGT li\u00e9e) <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>effectu\u00e9s <span class=\"_ _51\"> </span>annuellement <span class=\"_ _4\"> </span>(<span class=\"_ _0\"></span>voir <span class=\"_ _4\"> </span>plus fr\u00e9quemment selon <span class=\"_ _0\"></span>les circonstances), puisq<span class=\"_ _0\"></span>ue ceux-ci <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>sont <span class=\"_ _4\"> </span>pas <span class=\"_ _4e\"> </span>amortis,<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>m\u00ea<span class=\"_ _0\"></span>me <span class=\"_ _4e\"> </span>si <span class=\"_ _4\"> </span>rien n\u2019indique <span class=\"_ _47\"> </span>une <span class=\"_ _26\"> </span>\u00e9ve<span class=\"_ _0\"></span>ntuelle <span class=\"_ _26\"> </span>perte <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _26\"> </span>Les<span class=\"_ _0\"></span> aut<span class=\"ls1\">res <span class=\"_ _68\"> </span>immobilisations <span class=\"_ _68\"> </span>incorpor<span class=\"_ _0\"></span>elles <span class=\"_ _61\"> </span>e<span class=\"_ _0\"></span>t </span>corporelles/UGT<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>sont <span class=\"_\"> </span>test\u00e9es <span class=\"_\"> </span>uniquement <span class=\"_\"> </span>en<span class=\"_ _0\"></span> pr\u00e9sence <span class=\"_\"> </span>d\u2019un <span class=\"_ _6d\"> </span>indice <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>perte <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>valeur <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e l\u2019immobilisation.<span class=\"_ _0\"></span> Toute <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>erte <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>valeur <span class=\"_ _27\"></span>est <span class=\"_ _27\"></span>d\u2019abord <span class=\"_ _26\"> </span>d\u00e9duite <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> goodwill. <span class=\"_ _48\"> </span>Toute <span class=\"_ _55\"> </span>perte <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>valeur <span class=\"_ _48\"> </span>d\u00e9passant<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> valeur <span class=\"_ _52\"> </span>co<span class=\"_ _0\"></span>mptable <span class=\"_ _52\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>go<span class=\"_ _0\"></span>odwill <span class=\"_ _52\"> </span>est<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>ensuit<span class=\"_ _0\"></span>e d\u00e9duite <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>autres <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>l\u2019UGT <span class=\"_ _48\"> </span>uniquemment <span class=\"_ _48\"> </span>si<span class=\"_ _0\"></span> l<span class=\"ls96\">eur</span> <span class=\"_ _6d\"> </span>valeur <span class=\"_ _4e\"> </span>recouvrable <span class=\"_ _6d\"> </span>e<span class=\"_ _0\"></span>st <span class=\"_ _5\"> </span>inf\u00e9rie<span class=\"_ _0\"></span>ure <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _6d\"> </span>leur<span class=\"_ _0\"></span> valeur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>nette. <span class=\"_ _0\"></span>Des <span class=\"_ _0\"></span>reprises de<span class=\"_ _0\"></span> pertes<span class=\"_ _0\"></span> de <span class=\"_ _6d\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _6d\"> </span>(autres<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>que <span class=\"_ _4e\"> </span>sur <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>goodw<span class=\"_ _0\"></span>ill) <span class=\"_ _6d\"> </span>sont<span class=\"_ _0\"></span> enregistr\u00e9es lors<span class=\"_ _0\"></span>qu\u2019elles sont jusitfi\u00e9es.1.11. <span class=\"_ _69\"> </span>PRODUITS ET CHARGES FINANCIERS Les <span class=\"_ _46\"> </span>revenus <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u2019int\u00e9r\u00eats <span class=\"_ _46\"> </span>sont <span class=\"_ _5a\"> </span>reconnus <span class=\"_ _46\"> </span>en<span class=\"_ _0\"></span> appliquant <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>\u00e9thode <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>rendemen<span class=\"_ _0\"></span><span class=\"ls9e\">t <span class=\"_ _1\"></span></span>r\u00e9el. <span class=\"_ _1\"></span>Les royalties <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>reconnu<span class=\"_ _0\"></span>es sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>droi<span class=\"_ _0\"></span>ts constat\u00e9s, <span class=\"_ _47\"> </span>conform\u00e9me<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>l\u2019objet <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>l\u2019accord en question. Les dividendes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>relatifs \u00e0 l\u2019ann\u00e9e N sont <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _27\"></span>lorsq<span class=\"_ _0\"></span>u\u2019est <span class=\"_ _26\"></span>\u00e9tabli <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>droit <span class=\"_ _26\"> </span>de l\u2019actionnaire <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>recevoir <span class=\"_ _0\"></span><span class=\"ls9f\">le</span> paiement <span class=\"_ _0\"></span>(c\u2019est-\u00e0-dire au cours de l\u2019ann\u00e9<span class=\"_ _0\"></span>e N+1). &gt;&gt;En <span class=\"_ _1\"></span>sav<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _1\"></span>sur <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>produits <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9penses financiers dans Note <span class=\"_ _0\"></span><span class=\"lsa0\">25</span>1.19. <span class=\"_ _69\"> </span>CHARGES D\u2019IMP\u00d4TS SUR LE R\u00c9SULTAT La <span class=\"_ _0\"></span>charge <span class=\"_ _1\"></span>d'imp\u00f4t <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>r\u00e9sultat <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>omme de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge <span class=\"_ _47\"> </span>d'imp\u00f4t <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ourant <span class=\"_ _26\"> </span>et <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge<span class=\"_ _0\"></span> d'imp\u00f4t <span class=\"_ _26\"> </span>diff\u00e9r\u00e9. <span class=\"_ _47\"> </span>Elle <span class=\"_ _26\"> </span>est <span class=\"_ _47\"> </span>comptabilis\u00e9e <span class=\"_ _47\"> </span>dans <span class=\"_ _26\"> </span>le<span class=\"_ _0\"></span> compte <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>r\u00e9sultat, <span class=\"_ _48\"> </span>sauf <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _47\"> </span>elle <span class=\"_ _47\"> </span>est <span class=\"_ _48\"> </span>li\u00e9e <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>un<span class=\"_ _0\"></span> regroupement <span class=\"_ _15\"> </span>d'entrepris<span class=\"_ _0\"></span>es <span class=\"_ _57\"> </span>ou <span class=\"_ _15\"> </span>dans <span class=\"_ _15\"> </span>les produits <span class=\"_ _51\"> </span>et <span class=\"_ _51\"> </span>ch<span class=\"_ _0\"></span>arges <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _51\"> </span>dans <span class=\"_ _49\"> </span>les<span class=\"_ _0\"></span> capitaux propres.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _2\"></span>Pour en <span class=\"_ _2\"></span>savoir <span class=\"_ _3\"></span>plus <span class=\"_ _3\"></span>sur la <span class=\"_ _2\"></span>charge d\u2019imp\u00f4t <span class=\"_ _2\"></span>sur </span>le r\u00e9sultat, consultez l<span class=\"_ _0\"></span>a note <span class=\"ls96\">26</span>. 1.19.1 <span class=\"_ _48\"> </span>Imp\u00f4ts courant<span class=\"_ _3\"></span>s La <span class=\"_ _3\"></span>charge<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d\u2019imp\u00f4t<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sur le r\u00e9sultat courante est <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> montant <span class=\"_ _50\"> </span>est<span class=\"_ _0\"></span>im\u00e9 <span class=\"_ _50\"> </span>de <span class=\"_ _50\"> </span>l\u2019<span class=\"_ _0\"></span>imp\u00f4t <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _50\"> </span>p<span class=\"_ _0\"></span>ayer <span class=\"_ _50\"> </span>(ou <span class=\"_ _50\"> </span>\u00e0<span class=\"_ _0\"></span> recevoir) <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>titre <span class=\"_ _26\"> </span>du <span class=\"_ _47\"> </span>b\u00e9n\u00e9fice <span class=\"_ _26\"> </span>(ou <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>pert<span class=\"_ _0\"></span>e) imposable <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>p\u00e9riode <span class=\"_ _1\"></span>donn\u00e9e <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>tout ajustement <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _0\"></span>d\u2019imp\u00f4t <span class=\"_ _0\"></span>courant <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>titre des p\u00e9riodes ant\u00e9rieures. L\u2019imp\u00f4t \u00e0 payer (ou \u00e0<span class=\"_ _0\"></span> recevoir) <span class=\"_ _d\"> </span>est <span class=\"_ _4f\"> </span>calcul\u00e9 <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _d\"> </span>l\u2019<span class=\"_ _3\"></span>aide <span class=\"_ _d\"> </span>des <span class=\"_ _4f\"> </span>taux<span class=\"_ _0\"></span> d\u2019imposition <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>ont <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>adopt\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>\u00e9t\u00e9 adopt\u00e9s en substance<span class=\"_ _0\"></span> \u00e0 la date de d\u00e9claration.<span class=\"_ _0\"></span> 1.19.2 <span class=\"_ _48\"> </span>Imp\u00f4ts diff\u00e9r\u00e9<span class=\"_ _3\"></span>s Les <span class=\"_ _27\"></span>im<span class=\"_ _0\"></span>p\u00f4ts <span class=\"_ _27\"></span>diff\u00e9r\u00e9s <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"></span>comptabilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les diff\u00e9rences <span class=\"_ _6f\"> </span>temp<span class=\"_ _0\"></span>oraires <span class=\"_ _6f\"> </span>entre <span class=\"_ _6f\"> </span>la <span class=\"_ _23\"> </span>valeur comptable <span class=\"_ _0\"></span>des postes<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>la situation <span class=\"_ _0\"></span>financi\u00e8re et <span class=\"_ _48\"> </span>leur <span class=\"_ _55\"> </span>base <span class=\"_ _48\"> </span>d\u2019<span class=\"_ _0\"></span>imposition, <span class=\"_ _55\"> </span>en <span class=\"_ _48\"> </span>utilisant <span class=\"_ _55\"> </span>le <span class=\"_ _48\"> </span>taux<span class=\"_ _0\"></span> d\u2019imposition <span class=\"_ _5a\"> </span>qui <span class=\"_ _5a\"> </span>devrait<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>\u00eatre <span class=\"_ _5a\"> </span>ap<span class=\"_ _0\"></span>pliqu\u00e9 <span class=\"_ _46\"> </span>a<span class=\"_ _0\"></span>u moment <span class=\"_ _26\"> </span>o\u00f9 <span class=\"_ _47\"> </span>l\u2019actif <span class=\"_ _26\"> </span>est <span class=\"_ _47\"> </span>r\u00e9alis\u00e9 <span class=\"_ _47\"> </span>ou <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>passif r\u00e9gl\u00e9. Il <span class=\"_ _55\"> </span>existe <span class=\"_\"> </span>trois <span class=\"_ _55\"> </span>exceptions <span class=\"_\"> </span>au <span class=\"_ _55\"> </span>principe <span class=\"_\"> </span>g\u00e9n\u00e9ral selon <span class=\"_ _5c\"> </span>lequel <span class=\"_ _5c\"> </span>les <span class=\"_ _5c\"> </span>imp\u00f4ts <span class=\"_ _5c\"> </span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>sont<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"></span>les <span class=\"_ _26\"> </span>diff\u00e9r<span class=\"_ _0\"></span>ences <span class=\"_ _26\"> </span>temporaires. Les <span class=\"_ _27\"></span>imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>so<span class=\"_ _0\"></span>nt <span class=\"_ _27\"></span>pas <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>mptabilis\u00e9s pour : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _2\"></span>goodwil<span class=\"_ _0\"></span>l <span class=\"_ _2c\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>am<span class=\"_ _0\"></span>ortis <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>fins <span class=\"_ _3\"></span>fiscales;<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _2c\"></span>co<span class=\"_ _0\"></span>mptabilisation <span class=\"_ _2\"></span>initiale <span class=\"_ _2\"></span>d\u2019un <span class=\"_ _2c\"></span>actif<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>ou <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019un </span></span>passif <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _48\"> </span>une <span class=\"_ _55\"> </span>transacti<span class=\"_ _0\"></span><span class=\"ls96\">on <span class=\"_ _48\"> </span></span>autre <span class=\"_\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _55\"> </span>le re<span class=\"ls1\">groupement <span class=\"_ _0\"></span>d\u2019entreprises <span class=\"_ _0\"></span>et qui <span class=\"_ _0\"></span>n\u2019affecte<span class=\"_ _0\"></span> </span>ni le<span class=\"_ _3\"></span> profit comptable, ni le profit <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>mposable; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _53\"> </span>investissements <span class=\"_ _53\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _53\"> </span>les <span class=\"_ _5a\"> </span>filiales,<span class=\"_ _0\"></span> </span></span>divisions, <span class=\"_\"> </span>associ\u00e9es <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>joint-<span class=\"_ _0\"></span>ventures <span class=\"_ _55\"> </span>(les imp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _47\"> </span>ne <span class=\"_ _26\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>comptabilis\u00e9s <span class=\"_ _26\"> </span>q<span class=\"_ _0\"></span>ue quand <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>BA <span class=\"_ _2\"></span>n<span class=\"lsa0\">e <span class=\"_ _2\"></span><span class=\"ls1\">c<span class=\"_ _0\"></span>ontr\u00f4le <span class=\"_ _2\"></span><span class=\"ls96\">pas<span class=\"ls1\"> la <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>istribution <span class=\"_ _2\"></span>ou<span class=\"_ _0\"></span> </span></span></span></span>qu\u2019il <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>des <span class=\"_ _27\"></span>dividendes <span class=\"_ _1\"></span>vont \u00eatre <span class=\"_ _1\"></span>distribu\u00e9s <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>enir <span class=\"_ _0\"></span>pr\u00e9v<span class=\"_ _0\"></span>isible <span class=\"_ _1\"></span>si IBA contr\u00f4le la distributi<span class=\"_ _0\"></span>on). Un <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>d\u2019imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _0\"></span>pour toutes <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>diff\u00e9rences <span class=\"_ _26\"> </span>tem<span class=\"_ _0\"></span>porai<span class=\"_ _3\"></span>res <span class=\"_ _26\"> </span>d\u00e9duct<span class=\"_ _0\"></span>ibles dans <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>mesure <span class=\"_ _6d\"> </span>o\u00f9 <span class=\"_ _6d\"> </span>il <span class=\"_ _5\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_\"> </span>probable <span class=\"_ _6d\"> </span>que <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>\u2019on disposera <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>b\u00e9n\u00e9fice <span class=\"_ _0\"></span>imposable<span class=\"_ _0\"></span> sur <span class=\"_ _0\"></span>lequel <span class=\"_ _0\"></span>il  sera <span class=\"_ _66\"> </span>poss<span class=\"_ _0\"></span>ible <span class=\"_ _66\"> </span>d\u2019imputer <span class=\"_ _66\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>diff\u00e9rences temporaires <span class=\"_ _50\"> </span>d\u00e9ductibles.<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>Le <span class=\"_ _49\"> </span>m\u00eame <span class=\"_ _50\"> </span>principe s\u2019applique <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>co<span class=\"_ _0\"></span>mptabilisation <span class=\"_ _5b\"> </span>des <span class=\"_ _58\"> </span>actifs<span class=\"_ _0\"></span> d\u2019imp\u00f4ts <span class=\"_ _46\"> </span>diff\u00e9r\u00e9s <span class=\"_ _46\"> </span>pour <span class=\"_ _5a\"> </span>les <span class=\"_ _46\"> </span>pertes <span class=\"_ _46\"> </span>fiscales report\u00e9es <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>utilis\u00e9es<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Lors <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>l\u2019\u00e9valua<span class=\"_ _0\"></span>tion des <span class=\"_ _53\"> </span>actifs <span class=\"_ _4f\"> </span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>diff\u00e9r\u00e9s, <span class=\"_ _53\"> </span>la <span class=\"_ _4f\"> </span>Directio<span class=\"_ _0\"></span>n s\u2019assure <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>cette <span class=\"_ _0\"></span>\u00e9valuati<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>bas\u00e9e <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un nombre <span class=\"_ _52\"> </span>r<span class=\"_ _0\"></span>ai<span class=\"_ _3\"></span>sonnable <span class=\"_ _7\"> </span>d\u2019ann\u00e9es <span class=\"_ _7\"> </span>de <span class=\"_ _52\"> </span>r\u00e9su<span class=\"_ _0\"></span>ltats imposables. <span class=\"_ _0\"></span> Les <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>lcul\u00e9s <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iveau <span class=\"_ _0\"></span>de chacune <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>entit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _2c\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>sein<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>du <span class=\"_ _2\"></span>Gro<span class=\"_ _0\"></span>upe. IBA <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>mesure <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompenser <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>actifs <span class=\"_ _27\"></span>et passifs <span class=\"_ _51\"> </span>d\u2019imp\u00f4t<span class=\"ls67\">s <span class=\"_ _49\"> </span></span>diff\u00e9r\u00e9s <span class=\"_ _51\"> </span>se <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>\u00e9f\u00e8rent <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _49\"> </span>des imp\u00f4ts <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>niquement <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oldes <span class=\"_ _0\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>le r\u00e9sultat pr\u00e9lev\u00e9 par une seule et m\u00eame a<span class=\"_ _0\"></span>utorit\u00e9 fiscale. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _4\"> </span>Pour <span class=\"_ _51\"> </span>en <span class=\"_ _4\"> </span>savoir <span class=\"_ _51\"> </span>plus <span class=\"_ _51\"> </span>sur <span class=\"_ _51\"> </span>l\u2019imp\u00f4t <span class=\"_ _4\"> </span>diff\u00e9r\u00e9,<span class=\"_ _0\"></span> </span>consultez la note  <span class=\"_ _0\"></span><span class=\"ls96\">10</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__51": {
   "value": "1.8. <span class=\"_ _8d\"> </span>STOCKS Les <span class=\"_ _2c\"></span>stock<span class=\"_ _0\"></span>s <span class=\"_ _2c\"></span>sont <span class=\"_ _2\"></span>\u00e9valu\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span><span class=\"ls96\">au<span class=\"ls1\"> <span class=\"_ _2\"></span>plus <span class=\"_ _2\"></span>bas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>leur <span class=\"_ _2c\"></span>co<span class=\"_ _0\"></span>\u00fbt </span></span>et <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>aleur <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9alisation <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> la situation financi\u00e8re.<span class=\"_ _0\"></span> Le <span class=\"_\"> </span>co\u00fbt <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>tocks <span class=\"_\"> </span>comprend <span class=\"_\"> </span>to<span class=\"_ _0\"></span>us <span class=\"_\"> </span>les <span class=\"_ _6d\"> </span>frais<span class=\"_ _0\"></span> encourus <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mener <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>stocks <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019endroit <span class=\"_ _0\"></span><span class=\"lsa0\">et </span>dans <span class=\"_ _50\"> </span>l\u2019\u00e9t<span class=\"_ _0\"></span>at <span class=\"_ _50\"> </span>o\u00f9 <span class=\"_ _5b\"> </span>ils <span class=\"_ _50\"> </span>se <span class=\"_ _5b\"> </span>trouvent <span class=\"_ _5b\"> </span>- <span class=\"_ _50\"> </span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _50\"> </span>de production <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>ndirects <span class=\"_ _27\"></span>inc<span class=\"_ _0\"></span>lus. <span class=\"_ _27\"></span>Les <span class=\"_ _26\"></span>frais <span class=\"_ _27\"></span>g\u00e9n\u00e9raux<span class=\"_ _0\"></span> administratifs <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>contri<span class=\"_ _0\"></span>buent <span class=\"_ _0\"></span>pas <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>amener les <span class=\"_ _48\"> </span>stock<span class=\"_ _0\"></span>s <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _55\"> </span>l\u2019endroit <span class=\"_ _48\"> </span>et <span class=\"_ _55\"> </span>dans <span class=\"_ _55\"> </span>l\u2019<span class=\"ls96\">\u00e9tat <span class=\"_ _48\"> </span></span>o<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _48\"> </span>ils <span class=\"_ _48\"> </span>se<span class=\"_ _0\"></span> trouvent, <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>frais <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>vente, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>st<span class=\"_ _0\"></span>ockage <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> montants <span class=\"_ _26\"></span>anormaux <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _0\"></span>chets <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>fabricat<span class=\"_ _0\"></span>ion ne sont pas inclus dans <span class=\"_ _0\"></span>les co\u00fbts des stocks.<span class=\"_ _0\"></span> La <span class=\"_ _47\"> </span>m\u00e9thode <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _47\"> </span>standard <span class=\"_ _47\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _26\"> </span>utilis\u00e9e. <span class=\"_ _47\"> </span>L<span class=\"_ _0\"></span>e co\u00fbt <span class=\"_\"> </span>s<span class=\"_ _0\"></span>tandard <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_\"> </span>\u00e9l\u00e9m<span class=\"_ _0\"></span>ent <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>stock <span class=\"_ _6d\"> </span>en<span class=\"_ _0\"></span> <span class=\"_\"> </span>fin<span class=\"_ _0\"></span> d\u2019exercice <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>ust\u00e9 <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>r\u00e9el. <span class=\"_ _0\"></span>L\u2019af<span class=\"_ _0\"></span>fectation des <span class=\"_ _47\"> </span>fr<span class=\"_ _0\"></span>ais <span class=\"_ _47\"> </span>g\u00e9n\u00e9raux <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>pro<span class=\"_ _0\"></span>duction <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>co\u00fbt <span class=\"_ _48\"> </span>de production <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>stocks<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>base <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>capacit\u00e9 normale des installatio<span class=\"_ _0\"></span>ns de production.<span class=\"_ _0\"></span> Le <span class=\"_ _70\"> </span>co\u00fbt <span class=\"_ _7a\"> </span>des <span class=\"_ _7a\"> </span>stocks <span class=\"_ _7a\"> </span>habituellement<span class=\"_ _0\"></span> interchangeables <span class=\"_\"> </span>est <span class=\"_ _5\"> </span>allou<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _55\"> </span>au <span class=\"_\"> </span>moyen <span class=\"_\"> </span>de <span class=\"_\"> </span>la formule <span class=\"_ _4e\"> </span>du <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _4e\"> </span>moyen <span class=\"_ _4\"> </span>pond\u00e9r\u00e9. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _4e\"> </span>m\u00eame formule <span class=\"_ _0\"></span>est utilis\u00e9e <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tous <span class=\"_ _0\"></span>les stock<span class=\"_ _0\"></span>s dont l<span class=\"_ _0\"></span>a nature <span class=\"_ _2\"></span>et <span class=\"ls9f\">l\u2019<span class=\"_ _2\"></span><span class=\"ls1\">ut<span class=\"_ _0\"></span>ilisation <span class=\"_ _2\"></span>sont <span class=\"_ _3\"></span>similaires<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>l\u2019entit\u00e9.<span class=\"_ _0\"></span> </span></span>La <span class=\"_ _48\"> </span>va<span class=\"_ _0\"></span>leur <span class=\"_ _48\"> </span>nette<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>r\u00e9alisation <span class=\"_ _48\"> </span>c<span class=\"_ _0\"></span>orrespond <span class=\"_ _55\"> </span>au<span class=\"_ _0\"></span> prix <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>v<span class=\"_ _0\"></span>ente <span class=\"_ _58\"> </span>estim<span class=\"ls96\">\u00e9 <span class=\"_ _52\"> </span></span>dans <span class=\"_ _52\"> </span>le <span class=\"_ _58\"> </span>cadre<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>des op\u00e9rations <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>ourantes, <span class=\"_ _53\"> </span>d<span class=\"_ _0\"></span>iminu\u00e9 <span class=\"_ _4f\"> </span>des <span class=\"_ _d\"> </span>co\u00fbts  d\u2019ach\u00e8vement <span class=\"_ _4e\"> </span>estim\u00e9s <span class=\"_ _6d\"> </span><span class=\"ls96\">et <span class=\"_ _4e\"> </span></span>des <span class=\"_ _6d\"> </span>co\u00fbts <span class=\"_ _6d\"> </span>es<span class=\"_ _0\"></span>tim<span class=\"ls96\">\u00e9s<span class=\"_ _0\"></span></span> n\u00e9cessaires <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _46\"> </span>la <span class=\"_ _7\"> </span>r\u00e9a<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sation <span class=\"_ _46\"> </span>de <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>vente (commissions de vente<span class=\"_ _0\"></span> par exemple<span class=\"ls9b\">).</span> IBA <span class=\"_ _58\"> </span>compta<span class=\"_ _0\"></span>bilise <span class=\"_ _58\"> </span>une <span class=\"_ _52\"> </span>r\u00e9ductio<span class=\"_ _0\"></span>n <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>v<span class=\"_ _0\"></span>aleur lorsque <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>valeur <span class=\"_ _27\"></span>nette <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>r\u00e9alisation <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>date de la situation financi\u00e8re es<span class=\"_ _0\"></span>t inf\u00e9rieure au co\u00fbt.<span class=\"_ _0\"></span> IBA <span class=\"_ _46\"> </span>applique<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>r\u00e8g<span class=\"_ _0\"></span>le <span class=\"_ _46\"> </span>suivante <span class=\"_ _5a\"> </span>pour <span class=\"_ _46\"> </span>les<span class=\"_ _0\"></span> r\u00e9ductions <span class=\"_ _49\"> </span><span class=\"ls96\">de <span class=\"_ _51\"> </span></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _51\"> </span>li\u00e9es <span class=\"_ _49\"> </span>aux <span class=\"_ _51\"> </span>\u00e9l\u00e9ments <span class=\"_ _49\"> </span>\u00e0 rotation lente :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">En <span class=\"_ _47\"> </span>l\u2019absence <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>mouvement <span class=\"_ _47\"> </span>apr\u00e8s <span class=\"_ _26\"> </span>1 <span class=\"_ _47\"> </span>an <span class=\"ls9c\">:</span></span>r\u00e9duction de valeur sur 3 <span class=\"_ _0\"></span>ans;\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">En <span class=\"_ _2\"></span>cas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mouvement <span class=\"_ _2\"></span>apr\u00e8s <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r\u00e9duction <span class=\"_ _2\"></span>de</span>valeur : <span class=\"_ _4\"> </span>une <span class=\"_ _51\"> </span>reprise <span class=\"_ _51\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>r\u00e9d<span class=\"_ _0\"></span>uction <span class=\"_ _4\"> </span>devaleur est act\u00e9e.La <span class=\"_ _46\"> </span>valeur<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>des <span class=\"_ _5a\"> </span>inventaires <span class=\"_ _5a\"> </span>est <span class=\"_ _46\"> </span>c<span class=\"_ _0\"></span>ependant \u00e9valu\u00e9e <span class=\"_ _50\"> </span>de <span class=\"_ _50\"> </span>mani\u00e8re <span class=\"_ _5b\"> </span>individuelle <span class=\"_ _50\"> </span>en <span class=\"_ _50\"> </span>fin <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e p\u00e9riode. <span class=\"_ _47\"> </span>Il<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>d\u00e9rog<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>r\u00e8gle <span class=\"_ _47\"> </span>g\u00e9n<span class=\"_ _0\"></span>\u00e9rale <span class=\"_ _47\"> </span>de r\u00e9duction de <span class=\"_ _3\"></span>valeur li\u00e9e aux \u00e9l\u00e9ments \u00e0 <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>otation lente <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>i-dessus <span class=\"_ _4e\"> </span>lorsque<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ela <span class=\"_ _4e\"> </span>est <span class=\"_ _4\"> </span>justifi\u00e9 <span class=\"_ _4e\"> </span>par<span class=\"_ _0\"></span> l\u2019\u00e9valuation de man<span class=\"_ _0\"></span>i\u00e8re individuelle.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"_ _55\"> </span><span class=\"ls1\">Pour en<span class=\"_ _3\"></span> savoir <span class=\"_ _2\"></span>plus sur les <span class=\"_ _2\"></span>stock<span class=\"_ _0\"></span>s, <span class=\"_ _2\"></span>cons<span class=\"_ _0\"></span>ul<span class=\"_ _3\"></span>tez</span>la note <span class=\"ls96\">12</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__53": {
   "value": "1.9. <span class=\"_ _8d\"> </span>RECONNAISSANCE DE REVENUS IBA <span class=\"_\"> </span>Group <span class=\"_ _55\"> </span>applique <span class=\"_\"> </span>la <span class=\"_\"> </span>norme <span class=\"_ _55\"> </span>IFRS <span class=\"_\"> </span>15 <span class=\"_ _55\"> </span>pour d\u00e9terminer <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>chiffre <span class=\"_ _4\"> </span>d\u2019affaires<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>doit <span class=\"_ _4\"> </span>\u00eatre reconnu <span class=\"_ _49\"> </span>sur <span class=\"_ _49\"> </span>l\u2019exerc<span class=\"_ _0\"></span>ice. <span class=\"_ _51\"> </span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _51\"> </span>15<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>\u00e9tablit <span class=\"_ _49\"> </span>u<span class=\"_ _0\"></span>n mod\u00e8le <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>cinq <span class=\"_ _26\"> </span>\u00e9tapes <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>compta<span class=\"_ _0\"></span>biliser <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> revenus r\u00e9sultant <span class=\"_ _0\"></span>de contr<span class=\"_ _0\"></span>ats conclus avec<span class=\"_ _0\"></span> des clients. <span class=\"_ _27\"></span>Selon <span class=\"_ _27\"></span>IFRS <span class=\"_ _27\"></span>15, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>hiffre <span class=\"_ _1\"></span>d\u2019affaires <span class=\"_ _27\"></span>est comptabilis\u00e9 <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>montant <span class=\"_ _7\"> </span>qui <span class=\"_ _7\"> </span>refl\u00e8te <span class=\"_ _7\"> </span>la contrepartie <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _6d\"> </span>laque<span class=\"_ _0\"></span>lle <span class=\"_\"> </span>une <span class=\"_ _6d\"> </span>entit\u00e9 <span class=\"_\"> </span>s<span class=\"_ _0\"></span>\u2019attend <span class=\"_\"> </span>\u00e0<span class=\"_ _0\"></span> avoir <span class=\"_ _0\"></span>droit e<span class=\"_ _0\"></span>n \u00e9change <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>transfert <span class=\"_ _0\"></span>de bi<span class=\"_ _0\"></span>ens ou de <span class=\"_ _4\"> </span>services <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ent. <span class=\"_ _4\"> </span>La <span class=\"_ _4\"> </span>norme <span class=\"_ _4\"> </span>requiert<span class=\"_ _0\"></span> l\u2019<span class=\"ls1\">application <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>j<span class=\"_ _0\"></span>ugements <span class=\"_ _52\"> </span>importants <span class=\"_ _52\"> </span>pour </span>comptabiliser <span class=\"_ _55\"> </span>les <span class=\"_ _48\"> </span>re<span class=\"_ _0\"></span>venus <span class=\"_ _48\"> </span>fournis <span class=\"_ _55\"> </span>par <span class=\"_ _55\"> </span>IBA <span class=\"_ _48\"> </span>en<span class=\"_ _0\"></span> vertu de la note 4.<span class=\"_ _0\"></span>1.1. Les <span class=\"_ _1\"></span>crit\u00e8res <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>reconna<span class=\"_ _0\"></span>issance <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>appliqu\u00e9s<span class=\"_ _0\"></span> aux<span class=\"ls1\"> <span class=\"_ _0\"></span>diff\u00e9rentes o<span class=\"_ _0\"></span>bligations de <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>des </span>contrats. Lorsque <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>\u2019issue <span class=\"_ _d\"> </span>d\u2019un <span class=\"_ _57\"> </span>contrat <span class=\"_ _57\"> </span>(c\u2019est-\u00e0-dire<span class=\"_ _0\"></span> l\u2019estimation <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>marge <span class=\"_ _58\"> </span>finale) <span class=\"_ _58\"> </span>peut <span class=\"_ _58\"> </span>\u00eatre estim\u00e9e <span class=\"_\"> </span>de <span class=\"_\"> </span>mani\u00e8re <span class=\"_\"> </span>fiable, <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>rec<span class=\"_ _0\"></span>ettes <span class=\"_\"> </span>sont reconnues <span class=\"_ _0\"></span>soit au fi<span class=\"_ _0\"></span>l du temps<span class=\"_ _0\"></span> <span class=\"ls96\">ou</span> \u00e0 <span class=\"_ _0\"></span>un moment<span class=\"_ _0\"></span> donn\u00e9, <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>expl<span class=\"_ _0\"></span>iqu\u00e9 <span class=\"_ _1\"></span>plus <span class=\"_ _1\"></span>lo<span class=\"_ _0\"></span>in <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>chaque type de revenu.<span class=\"_ _0\"></span> Lorsque <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>r\u00e9sultat <span class=\"_ _4e\"> </span>du <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _4e\"> </span>ne <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>eut <span class=\"_ _6d\"> </span>\u00eatre<span class=\"_ _0\"></span> estim\u00e9 <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>mani\u00e8re<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>fiable,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>les <span class=\"_ _26\"> </span>recettes <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>son<span class=\"_ _0\"></span>t reconnues <span class=\"_ _55\"> </span>que <span class=\"_ _48\"> </span>dans <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>mesure <span class=\"_\"> </span>ou <span class=\"_ _48\"> </span>les <span class=\"_ _55\"> </span>co\u00fbts en<span class=\"ls1\">gag\u00e9s <span class=\"_\"> </span>seront <span class=\"_\"> </span>probablement <span class=\"_\"> </span>r\u00e9cup\u00e9r\u00e9s;<span class=\"_ _0\"></span> <span class=\"_\"> </span>les </span>co\u00fbts <span class=\"_ _26\"> </span>contractu<span class=\"_ _0\"></span>els <span class=\"_ _26\"></span>sont <span class=\"_ _47\"> </span>reconnus <span class=\"_ _47\"> </span>comme <span class=\"_ _26\"> </span>un<span class=\"_ _0\"></span>e d\u00e9pense <span class=\"_ _47\"> </span>engag\u00e9e. <span class=\"_ _48\"> </span>Lorsqu\u2019il <span class=\"_ _47\"> </span>est <span class=\"_ _48\"> </span>probable <span class=\"_ _47\"> </span>qu<span class=\"_ _0\"></span>e les <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _0\"></span>totaux du <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>d\u00e9passero<span class=\"_ _0\"></span>nt le <span class=\"_ _0\"></span>total<span class=\"_ _0\"></span> des r<span class=\"_ _0\"></span>ecettes c<span class=\"_ _0\"></span>ontractuelles, <span class=\"_ _0\"></span>la p<span class=\"_ _0\"></span>erte <span class=\"_ _0\"></span>pr\u00e9vue es<span class=\"_ _0\"></span>t imm\u00e9diatement <span class=\"_ _3\"></span>reconnue, et <span class=\"_ _2c\"></span>une <span class=\"_ _2\"></span>prov<span class=\"_ _0\"></span>ision <span class=\"_ _2c\"></span>p<span class=\"_ _0\"></span>our perte \u00e0 l\u2019ach\u00e8vement est <span class=\"_ _0\"></span>enregistr\u00e9e.<span class=\"_ _0\"></span> 1.9.1 <span class=\"_ _23\"> </span>Ventes d\u2019\u00e9quipeme<span class=\"_ _3\"></span>nts et service d\u2019ins<span class=\"_ _3\"></span>tallation L\u2019activit\u00e9 <span class=\"_ _58\"> </span>principal<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>du <span class=\"_ _58\"> </span>Groupe <span class=\"_ _58\"> </span>consiste <span class=\"_ _52\"> </span>\u00e0 r\u00e9aliser <span class=\"_\"> </span>et <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_\"> </span>constru<span class=\"_ _0\"></span>ire <span class=\"_\"> </span>des <span class=\"_\"> </span>\u00e9quipeme<span class=\"_ _0\"></span>nts <span class=\"_\"> </span>de protonth\u00e9rapie <span class=\"_ _58\"> </span>et <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _58\"> </span>organiser <span class=\"_ _58\"> </span>les <span class=\"_ _5b\"> </span>serv<span class=\"_ _0\"></span>ices d\u2019installation <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>clients. <span class=\"_ _2\"></span>Ces <span class=\"_ _2\"></span>contrats <span class=\"_ _2\"></span>avec<span class=\"_ _0\"></span> les <span class=\"_ _2\"></span>clients <span class=\"_ _3\"></span>sont <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ppel\u00e9s <span class=\"_ _2\"></span>four<span class=\"_ _0\"></span>niture <span class=\"_ _2\"></span>d\u2019\u00e9quipement<span class=\"_ _0\"></span> et <span class=\"_ _2\"></span><span class=\"ls1\">services<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019installation. <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>ls <span class=\"_ _2\"></span>repr\u00e9sentent <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lus </span>grande <span class=\"_ _26\"> </span>part<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>ch<span class=\"_ _0\"></span>iffre <span class=\"_ _26\"> </span>d\u2019affaires <span class=\"_ _47\"> </span>d\u2019IBA <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>sont pr\u00e9sent\u00e9s <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>com<span class=\"_ _0\"></span>pte <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>r\u00e9sultat <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>tant<span class=\"_ _0\"></span> que <span class=\"ls1\">\u00ab Ventes <span class=\"_ _0\"></span></span>\u00bb.<span class=\"ls1\">  </span>DO<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>AI<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span>IM<span class=\"_ _0\"></span>PO<span class=\"_ _0\"></span>RT<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>NT<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span><span class=\"lsd2\">DE</span><span class=\"fs3b\"> </span>J<span class=\"_ _0\"></span>UG<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>ENT<span class=\"_ _0\"></span><span class=\"fs3b\"> <span class=\"_ _0\"></span></span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Les <span class=\"_\"> </span>fournitures <span class=\"_\"> </span>d\u2019\u00e9<span class=\"_ _0\"></span>quipement <span class=\"_\"> </span>et <span class=\"_\"> </span>les <span class=\"_\"> </span>services<span class=\"_ _0\"></span> d\u2019installation <span class=\"_ _0\"></span>font toujours <span class=\"_ _0\"></span>l\u2019objet <span class=\"_ _0\"></span>d\u2019un contr<span class=\"_ _0\"></span>at et sont <span class=\"_ _11\"> </span>vendus <span class=\"_ _11\"> </span>comme <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>ensemble <span class=\"_ _11\"> </span>car<span class=\"_ _0\"></span> l\u2019\u00e9quipement <span class=\"_ _4e\"> </span>est <span class=\"_ _6d\"> </span>sp\u00e9c<span class=\"_ _0\"></span>ialis\u00e9e <span class=\"_ _6d\"> </span>par <span class=\"_ _4e\"> </span>nature <span class=\"_ _4e\"> </span>que seul <span class=\"_ _1\"></span>IBA <span class=\"_ _27\"></span>peut <span class=\"_ _27\"></span>fournir <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>services <span class=\"_ _27\"></span>d\u2019installation<span class=\"_ _0\"></span> aux <span class=\"_ _55\"> </span>clients. <span class=\"_\"> </span>En <span class=\"_ _55\"> </span>cons\u00e9q<span class=\"_ _0\"></span>uence, <span class=\"_ _55\"> </span>les <span class=\"_\"> </span>obligations d\u2019IBA <span class=\"_ _52\"> </span>concern<span class=\"_ _0\"></span>ent <span class=\"_ _58\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>trans<span class=\"_ _0\"></span>fert <span class=\"_ _58\"> </span>d\u2019u<span class=\"_ _0\"></span>ne <span class=\"_ _58\"> </span>s<span class=\"_ _0\"></span>ortie combin\u00e9e <span class=\"_ _52\"> </span>int\u00e9grant <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _7\"> </span>la <span class=\"_ _58\"> </span>fois <span class=\"_ _52\"> </span>l\u2019\u00e9quipement<span class=\"_ _0\"></span> promis <span class=\"_ _74\"> </span>et <span class=\"_ _6e\"> </span>les <span class=\"_ _74\"> </span>services<span class=\"_ _0\"></span> <span class=\"_ _74\"> </span>d\u2019installation correspondants. <span class=\"_ _27\"></span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>d\u00e9termin<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>qu\u2019en raison <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nature <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>promess<span class=\"_ _0\"></span>es, <span class=\"_ _2c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>contrat<span class=\"_ _0\"></span> de <span class=\"_ _5b\"> </span>fournit<span class=\"_ _0\"></span>ure <span class=\"_ _5b\"> </span>d\u2019\u00e9quipeme<span class=\"_ _0\"></span>nt <span class=\"_ _5b\"> </span>et <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>services d\u2019installation <span class=\"_ _1\"></span>devait <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nsid\u00e9r\u00e9 <span class=\"_ _0\"></span>comme <span class=\"_ _1\"></span>une<span class=\"_ _0\"></span> seule obligation de perform<span class=\"_ _0\"></span>ance. En <span class=\"_ _53\"> </span>ce <span class=\"_ _53\"> </span>qui <span class=\"_ _4f\"> </span>concerne <span class=\"_ _53\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _53\"> </span>moment <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>la<span class=\"_ _0\"></span> comptabilisation <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>produits, <span class=\"_ _49\"> </span>le <span class=\"_ _49\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _49\"> </span>a estim\u00e9 <span class=\"_ _5b\"> </span>que <span class=\"_ _58\"> </span>ses <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>erformances <span class=\"_ _5b\"> </span>cr<span class=\"_ _0\"></span>\u00e9ai<span class=\"_ _3\"></span>ent <span class=\"_ _58\"> </span>ou am\u00e9lioraient <span class=\"_ _51\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>actif <span class=\"_ _51\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>client <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>ontr\u00f4le lorsque <span class=\"_ _1\"></span>celui-c<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>est<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>\u00e9\u00e9. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>plus<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> d\u00e9termin\u00e9 <span class=\"_ _4e\"> </span>que, <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>es <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ontrats <span class=\"_ _6d\"> </span>types, <span class=\"_ _4e\"> </span>sa<span class=\"_ _0\"></span> performance <span class=\"_\"> </span>ne <span class=\"_\"> </span>cr\u00e9<span class=\"_ _0\"></span>e <span class=\"_\"> </span>pas <span class=\"_\"> </span>un <span class=\"_\"> </span>actif <span class=\"_\"> </span>avec <span class=\"_\"> </span>une<span class=\"_ _0\"></span> utilisation <span class=\"_ _26\"> </span>alternative <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>conclu que, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>tout <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ment, <span class=\"_ _0\"></span>il <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>droit <span class=\"_ _0\"></span>ex\u00e9c<span class=\"_ _0\"></span>utoire <span class=\"_ _0\"></span>au<span class=\"_ _0\"></span> paiement <span class=\"_ _0\"></span>pour les <span class=\"_ _0\"></span>performances <span class=\"_ _0\"></span>r\u00e9alis\u00e9es \u00e0 <span class=\"_ _0\"></span>ce jour. Par <span class=\"_ _2\"></span>cons\u00e9que<span class=\"_ _0\"></span>nt, <span class=\"_ _2\"></span>le Groupe <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptabilise l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> revenu <span class=\"_ _11\"> </span>au <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _66\"> </span>du <span class=\"_ _11\"> </span>temps <span class=\"_ _66\"> </span>en <span class=\"_ _11\"> </span>mesurant<span class=\"_ _0\"></span> l\u2019avancement <span class=\"_ _52\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>util<span class=\"_ _0\"></span>isant <span class=\"_ _58\"> </span>la <span class=\"_ _7\"> </span>m\u00e9thode <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>es intrants <span class=\"_ _3\"></span>sur <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>des co\u00fbts <span class=\"_ _2\"></span>encourus qui <span class=\"_ _2\"></span>sont<span class=\"_ _0\"></span> compar\u00e9s <span class=\"_ _4\"> </span>au <span class=\"_ _4e\"> </span>co\u00fbt <span class=\"_ _4\"> </span>total <span class=\"_ _4\"> </span>pr\u00e9vu <span class=\"_ _4\"> </span>sur <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>projet (anciennement <span class=\"_ _8f\"> </span>appel\u00e9 <span class=\"_ _0\"></span> <span class=\"_ _7b\"> </span>\u00ab <span class=\"ff36\">pourcentage<span class=\"_ _0\"></span> </span>d\u2019ach\u00e8vement<span class=\"ff37\"> \u00bb). <span class=\"_ _0\"></span> </span>Les co\u00fbts des contrats<span class=\"_ _0\"></span> comprennent : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les c<span class=\"_ _0\"></span>o\u00fbts de <span class=\"_ _0\"></span>production <span class=\"_ _0\"></span>directs <span class=\"_ _0\"></span>et ind<span class=\"_ _0\"></span>irects </span></span>(p<span class=\"ls1\">ar <span class=\"_ _7e\"> </span>exemple : <span class=\"_ _7b\"> </span>les <span class=\"_ _7b\"> </span>ress<span class=\"_ _0\"></span>ources </span>consomm\u00e9es, <span class=\"_ _7\"> </span>heures <span class=\"_ _52\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>main-d\u2019<span class=\"_ _0\"></span>\u0153uvre d\u00e9pens\u00e9es, <span class=\"_ _47\"> </span>co\u00fbts <span class=\"_ _26\"> </span>en<span class=\"_ _0\"></span>gag\u00e9s, <span class=\"_ _26\"> </span>temps <span class=\"_ _47\"> </span>\u00e9coul\u00e9 ou <span class=\"ls1\">temps d\u2019utilisat<span class=\"_ _0\"></span>ions des machines<span class=\"_ _0\"></span><span class=\"ls9b\">);</span> </span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les au<span class=\"_ _0\"></span>tres co\u00fbts <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>sont sp\u00e9c<span class=\"_ _0\"></span>ifiquement <span class=\"_ _0\"></span>\u00e0 </span></span>la <span class=\"_ _0\"></span>charge <span class=\"_ _1\"></span>du <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ient <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ertu <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ermes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>u contrat; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ncourus <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>obtenir <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>contrat<span class=\"_ _0\"></span> </span></span>lorsque ces <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>o\u00fbts peuvent \u00eatre <span class=\"_ _3\"></span>identifi\u00e9s de mani\u00e8re <span class=\"_ _26\"> </span>univoque <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>mesur\u00e9s <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>ma<span class=\"_ _0\"></span>ni\u00e8re fiable <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>que <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>conclusion <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>co<span class=\"_ _0\"></span>ntrat <span class=\"_ _26\"> </span>es<span class=\"_ _0\"></span>t probable.<span class=\"_ _0\"></span> Le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _51\"> </span>exclut <span class=\"_ _51\"> </span>l\u2019effe<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>de <span class=\"_ _51\"> </span>to<span class=\"_ _0\"></span>us <span class=\"_ _4\"> </span>les <span class=\"_ _51\"> </span>co\u00fbts<span class=\"_ _0\"></span> encourus <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _d\"> </span>ne <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontribuent <span class=\"_ _57\"> </span>pas <span class=\"_ _57\"> </span>\u00e0 <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> performance <span class=\"_\"> </span>du <span class=\"_ _48\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>transfert <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>u contr\u00f4le <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>biens <span class=\"_ _48\"> </span>ou <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>services <span class=\"_ _55\"> </span>au <span class=\"_ _48\"> </span>client (tels <span class=\"_ _11\"> </span>que <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>qu<span class=\"_ _0\"></span>antit\u00e9s <span class=\"_ _11\"> </span>inattendues <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> mat\u00e9riaux, <span class=\"_ _57\"> </span>de <span class=\"_ _d\"> </span>ma<span class=\"_ _0\"></span>in-d\u2019\u0153uvre <span class=\"_ _d\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>d\u2019autres ressources<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>gaspill\u00e9s) <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>aj<span class=\"_ _0\"></span>uste <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode <span class=\"_ _26\"> </span>de saisie po<span class=\"_ _0\"></span>ur tous les<span class=\"_ _0\"></span> co\u00fbts e<span class=\"_ _0\"></span>ncourus qui <span class=\"_ _0\"></span>ne sont pas <span class=\"_ _1\"></span>proportionn<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>progres<span class=\"_ _0\"></span>sion <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Groupe dans le respect de l\u2019<span class=\"_ _0\"></span>obligation de performance.<span class=\"_ _0\"></span> Lorsque <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>garanties <span class=\"_ _1\"></span>fina<span class=\"_ _0\"></span>nci\u00e8res <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>ivent <span class=\"_ _0\"></span>\u00eatr<span class=\"_ _0\"></span>e donn\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>tiers <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cadre <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>contrat et <span class=\"_ _49\"> </span>que <span class=\"_ _49\"> </span>ces <span class=\"_ _50\"> </span>garanties <span class=\"_ _50\"> </span>im<span class=\"_ _0\"></span>pl<span class=\"_ _3\"></span>iquent <span class=\"_ _50\"> </span>un <span class=\"_ _49\"> </span>r<span class=\"_ _0\"></span>isque financier <span class=\"_ _49\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _49\"> </span>IBA, <span class=\"_ _50\"> </span>un <span class=\"_ _50\"> </span>p<span class=\"_ _0\"></span>assif <span class=\"_ _49\"> </span>financier <span class=\"_ _50\"> </span>est<span class=\"_ _0\"></span> comptabilis\u00e9. 1.9.2 <span class=\"_ _23\"> </span>Services En <span class=\"_ _58\"> </span>plus <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>la <span class=\"_ _58\"> </span>fourniture<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>d\u2019<span class=\"_ _0\"></span>\u00e9quipement <span class=\"_ _58\"> </span>et services <span class=\"_ _6d\"> </span>d\u2019instal<span class=\"_ _0\"></span>lation, <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>Groupe <span class=\"_ _6d\"> </span>fourn<span class=\"_ _0\"></span>it <span class=\"_\"> </span>des<span class=\"_ _0\"></span> services <span class=\"_ _46\"> </span>op\u00e9rationnels<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>et <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>ma<span class=\"_ _0\"></span>intenance (rapport\u00e9 <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>tant <span class=\"_ _15\"> </span>que <span class=\"_ _15\"> </span>\u00ab<span class=\"_ _0\"></span> prestations <span class=\"_ _15\"> </span>de services \u00bb) <span class=\"_ _3\"></span>qui <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>rapporten<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>fonctionnement<span class=\"_ _0\"></span> quotidien <span class=\"_ _58\"> </span>et <span class=\"_ _58\"> </span>l\u2019activit\u00e9 <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>maintenance <span class=\"_ _58\"> </span>des<span class=\"_ _0\"></span> centres <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>protonth\u00e9rap<span class=\"_ _0\"></span>ie <span class=\"_ _49\"> </span>une <span class=\"_ _50\"> </span>fois <span class=\"_ _50\"> </span>ceux<span class=\"_ _0\"></span>-<span class=\"ls67\">ci </span>transf\u00e9r\u00e9s <span class=\"_ _50\"> </span>au <span class=\"_ _50\"> </span>client. <span class=\"_ _5b\"> </span>Pour <span class=\"_ _50\"> </span>ces <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ontrats, <span class=\"_ _49\"> </span>la comptabilisation <span class=\"_ _0\"></span>des pro<span class=\"_ _0\"></span>duits <span class=\"_ _0\"></span>a eu <span class=\"_ _0\"></span>lieu <span class=\"_ _0\"></span>au fil <span class=\"_ _0\"></span>du temps <span class=\"_ _61\"> </span>en <span class=\"_ _68\"> </span>utilisant <span class=\"_ _68\"> </span>la <span class=\"_ _61\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode <span class=\"_ _61\"> </span>de comptabilisation<span class=\"_ _0\"></span> des <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>la m\u00e9thode<span class=\"_ _0\"></span> lin\u00e9aire, car <span class=\"_ _2\"></span>IBA consid\u00e8re que <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>client re\u00e7oit <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t utilise <span class=\"_ _4\"> </span>simultan\u00e9ment <span class=\"_ _4\"> </span>l\u2019av<span class=\"_ _0\"></span>antage <span class=\"_ _4e\"> </span>et <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>ses<span class=\"_ _0\"></span> efforts <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>d\u00e9p<span class=\"_ _0\"></span>loy\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mani<span class=\"_ _0\"></span>\u00e8re <span class=\"_ _1\"></span>uniforme <span class=\"_ _1\"></span>sur<span class=\"_ _0\"></span>  tout<span class=\"ls1\">e la <span class=\"_ _0\"></span>p\u00e9riode de <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>correspondant </span>\u00e0 la dur\u00e9e du contrat.<span class=\"_ _0\"></span> 1.9.3 <span class=\"_ _23\"> </span>Recettes de li<span class=\"_ _3\"></span>cence Occasionnellement, <span class=\"_ _5\"> </span>le <span class=\"_\"> </span>gro<span class=\"_ _0\"></span>upe <span class=\"_\"> </span>IBA <span class=\"_\"> </span>vend<span class=\"_ _0\"></span> <span class=\"_\"> </span>une licence <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>pri\u00e9t\u00e9 <span class=\"_ _0\"></span>intellectuelle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u00e9tenue<span class=\"ls9c\">. </span>Cela <span class=\"_ _48\"> </span>ne <span class=\"_ _47\"> </span>fa<span class=\"_ _0\"></span>it <span class=\"_ _47\"> </span>pas <span class=\"_ _48\"> </span>partie <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>l\u2019activit\u00e9 <span class=\"_ _48\"> </span>principale<span class=\"_ _0\"></span> d\u2019IBA <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>constituera, <span class=\"_ _47\"> </span>dans <span class=\"_ _26\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>plupart <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>cas, une <span class=\"_ _27\"></span>obligation <span class=\"_ _26\"> </span>distincte. <span class=\"_ _26\"></span>Sur <span class=\"_ _27\"></span>base <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>crit\u00e8res<span class=\"_ _0\"></span> d\u00e9finis <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _4e\"> </span>norme <span class=\"_ _4\"> </span>IFRS <span class=\"_ _4\"> </span>15, <span class=\"_ _4\"> </span>le <span class=\"_ _4e\"> </span>Groupe<span class=\"_ _0\"></span> d\u00e9termine qu\u2019il transf\u00e8re un droit d\u2019utilisation de<span class=\"_ _0\"></span> la <span class=\"_ _50\"> </span>pro<span class=\"_ _0\"></span>pri\u00e9t\u00e9 <span class=\"_ _50\"> </span>i<span class=\"_ _0\"></span>ntellectuelle <span class=\"_ _5b\"> </span>plut\u00f4t <span class=\"_ _5b\"> </span>qu\u2019un <span class=\"_ _5b\"> </span>droit d\u2019acc\u00e8s <span class=\"_ _53\"> </span>\u00e0 <span class=\"_ _53\"> </span>la <span class=\"_ _53\"> </span>propri\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _53\"> </span>intellectuelle. <span class=\"_ _4f\"> </span>Par cons\u00e9quence, <span class=\"_ _49\"> </span>les <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>evenus <span class=\"_ _51\"> </span>prov<span class=\"_ _0\"></span>enant <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>la vente <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _26\"></span>licence <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>rec<span class=\"_ _0\"></span>onnus <span class=\"_ _1\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>ment o\u00f9 les droits sont trans<span class=\"_ _0\"></span>f\u00e9r\u00e9s au client. 1.9.4 <span class=\"_ _23\"> </span>Prix de transaction<span class=\"_ _3\"></span> Dans <span class=\"_\"> </span>le <span class=\"_\"> </span>cadre <span class=\"_\"> </span>des<span class=\"_ _0\"></span> <span class=\"_\"> </span>services <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>la <span class=\"_\"> </span>fourniture d\u2019\u00e9quipement <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>serv<span class=\"_ _0\"></span>ices <span class=\"_ _1\"></span>d\u2019installation <span class=\"_ _1\"></span>ainsi que <span class=\"_ _44\"> </span><span class=\"ls1\">des <span class=\"_ _44\"> </span>services<span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>op\u00e9<span class=\"_ _0\"></span>rationnels <span class=\"_ _66\"> </span>et <span class=\"_ _6f\"> </span>de </span>maintenance, <span class=\"_\"> </span>IBA <span class=\"_ _55\"> </span>examine <span class=\"_\"> </span>les <span class=\"_ _55\"> </span>conditions <span class=\"_\"> </span>du contrat <span class=\"_ _58\"> </span>et <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>ses <span class=\"_ _58\"> </span>pratiques <span class=\"_ _52\"> </span>commerciales<span class=\"_ _0\"></span> habituelles <span class=\"_ _66\"> </span>pour <span class=\"_ _66\"> </span>d\u00e9terminer <span class=\"_ _66\"> </span>le <span class=\"_ _66\"> </span>prix <span class=\"_ _66\"> </span>de transaction. <span class=\"_ _58\"> </span>Le <span class=\"_ _52\"> </span>prix <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>transaction <span class=\"_ _58\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _58\"> </span>le<span class=\"_ _0\"></span> montant de <span class=\"_ _0\"></span>la contrepartie \u00e0 <span class=\"_ _0\"></span>laquelle le Group<span class=\"_ _0\"></span>e s\u2019attend <span class=\"_ _2\"></span>\u00e0 avoir <span class=\"_ _2\"></span>droit <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>\u00e9change du <span class=\"_ _2\"></span>transfert <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span><span class=\"lsa0\">u </span>paquet <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>services <span class=\"_ _27\"></span>promis <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>un <span class=\"_ _27\"></span>client. <span class=\"_ _27\"></span>L<span class=\"_ _0\"></span>e contrat <span class=\"_ _5b\"> </span>d\u2019IBA <span class=\"_ _5b\"> </span>avec <span class=\"_ _5b\"> </span>les <span class=\"_ _5b\"> </span>clients <span class=\"_ _5b\"> </span>ne <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ontient g\u00e9n\u00e9ralement <span class=\"_ _27\"></span>pas <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>mon<span class=\"_ _0\"></span>tants <span class=\"_ _1\"></span>vari<span class=\"_ _0\"></span>ables <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>la composante <span class=\"_ _50\"> </span>de <span class=\"_ _49\"> </span>finance<span class=\"_ _0\"></span>ment <span class=\"_ _49\"> </span>est <span class=\"_ _49\"> </span>\u00e9g<span class=\"_ _0\"></span>alement consid\u00e9r\u00e9e comme <span class=\"_ _0\"></span>non significative.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__55-1": {
   "value": "1.9.6 <span class=\"_ _23\"> </span>Cr\u00e9ances commer<span class=\"_ _3\"></span>ciales  Une <span class=\"_ _50\"> </span>cr\u00e9ance <span class=\"_ _5b\"> </span>repr\u00e9sente <span class=\"_ _5b\"> </span>le <span class=\"_ _50\"> </span>droit <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>\u2019IBA <span class=\"_ _50\"> </span><span class=\"lsa0\">de </span>recevoir <span class=\"_ _54\"> </span>un <span class=\"_ _71\"> </span>montant <span class=\"_ _54\"> </span>inco<span class=\"_ _0\"></span>nditionnel <span class=\"_ _54\"> </span>de<span class=\"_ _0\"></span> contrepartie <span class=\"_ _47\"> </span><span class=\"ls9b\">(c</span>\u2019est-<span class=\"_ _0\"></span>\u00e0-dire <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>seul <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>assage du <span class=\"ls1\">temps est n\u00e9cessaire<span class=\"_ _0\"></span> avant que le <span class=\"_ _3\"></span>paiement<span class=\"_ _0\"></span> </span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>contrepartie <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>soit <span class=\"_ _1\"></span>d\u00fb) <span class=\"_ _1\"></span>pr\u00e9sent\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sous <span class=\"_ _1\"></span>la rubrique \u00ab<span class=\"ff37\"> Cr\u00e9ances <span class=\"_ _0\"></span>commerciales</span> <span class=\"ls96\">\u00bb.</span>1.10.1 <span class=\"_ _48\"> </span>Actifs financier<span class=\"_ _3\"></span>s \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Classification et <span class=\"_ _0\"></span>\u00e9valuation </span></span>En <span class=\"_ _47\"> </span>vertu <span class=\"_ _48\"> </span>d\u2019IFR<span class=\"_ _0\"></span>S <span class=\"_ _47\"> </span>9, <span class=\"_ _47\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>instrumen<span class=\"_ _0\"></span>ts <span class=\"_ _47\"> </span>financiers<span class=\"_ _0\"></span> sont <span class=\"_ _2\"></span>ult\u00e9rieureme<span class=\"_ _0\"></span>nt <span class=\"_ _2\"></span>\u00e9valu\u00e9s <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>valeur <span class=\"_ _3\"></span>par le <span class=\"_ _2\"></span>biais <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r\u00e9sult<span class=\"_ _0\"></span>at <span class=\"_ _2\"></span><span class=\"ls96\">net<span class=\"ls1\"> <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>JVR), <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>co\u00fbt<span class=\"_ _0\"></span> </span></span>amorti <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>biais <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>autres \u00e9l\u00e9ments <span class=\"_ _4f\"> </span>du <span class=\"_ _4f\"> </span>r\u00e9sul<span class=\"_ _0\"></span>tat <span class=\"_ _53\"> </span>globa<span class=\"_ _0\"></span>l <span class=\"_ _53\"> </span>(<span class=\"_ _0\"></span>JVRG). <span class=\"_ _4f\"> </span>La classification <span class=\"_ _49\"> </span>repose <span class=\"_ _49\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _51\"> </span>deux <span class=\"_ _49\"> </span>crit<span class=\"_ _0\"></span>\u00e8res <span class=\"_ _51\"> </span>: <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span><span class=\"lsa0\">e </span>mod\u00e8le \u00e9cono<span class=\"_ _0\"></span>mique du Gr<span class=\"_ _0\"></span>oupe<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>pour la gestion<span class=\"_ _0\"></span> des <span class=\"_ _7\"> </span>actifs <span class=\"_ _7\"> </span>; <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span>si <span class=\"_ _7\"> </span>les <span class=\"_ _7\"> </span>flux <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>tr\u00e9sorerie contractuels <span class=\"_ _d\"> </span>des <span class=\"_ _d\"> </span>instruments <span class=\"_ _d\"> </span>repr\u00e9sentent \u00ab uniquement <span class=\"_ _6d\"> </span>des <span class=\"_ _4e\"> </span>paiements <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>principal <span class=\"_ _6d\"> </span>et<span class=\"_ _0\"></span> d\u2019int\u00e9r\u00eats \u00bb <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>impay\u00e9 <span class=\"_ _0\"></span>(le \u00ab crit\u00e8re SPPI \u00bb).<span class=\"_ _0\"></span> La <span class=\"_ _5\"> </span>n<span class=\"_ _0\"></span>ouvelle <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>lassification <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>\u2019\u00e9valuation <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> actifs financiers du Gro<span class=\"_ _0\"></span>upe sont les suivants : <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _47\"> </span>det<span class=\"_ _0\"></span>tes <span class=\"_ _47\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _47\"> </span>co\u00fbt <span class=\"_ _48\"> </span>amorti<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>actifs<span class=\"_ _0\"></span> </span></span>financiers <span class=\"_ _5b\"> </span>d\u00e9te<span class=\"_ _0\"></span>nus <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>adre <span class=\"_ _5b\"> </span>d\u2019un mod\u00e8le <span class=\"_ _53\"> </span>\u00e9con<span class=\"_ _0\"></span>omique <span class=\"_ _53\"> </span>dans <span class=\"_ _4f\"> </span>le <span class=\"_ _53\"> </span>but <span class=\"_ _53\"> </span>de<span class=\"_ _0\"></span> conserver <span class=\"_ _52\"> </span>les <span class=\"_ _58\"> </span>actifs <span class=\"_ _52\"> </span>financiers<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _58\"> </span>de collecter <span class=\"_ _0\"></span>des flux <span class=\"_ _0\"></span>de tr\u00e9sorerie <span class=\"_ _0\"></span>contractuels<span class=\"_ _0\"></span> conformes <span class=\"_ _0\"></span>au cr<span class=\"_ _0\"></span>it\u00e8re SPPI. <span class=\"_ _0\"></span>Cette cat\u00e9gori<span class=\"_ _0\"></span>e comporte <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>cr\u00e9anc<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>commerciales, <span class=\"_ _48\"> </span>les cr\u00e9ances <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>long <span class=\"_ _0\"></span>term<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>commandes<span class=\"_ _0\"></span> en <span class=\"_ _51\"> </span>cours, <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>autres <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>r\u00e9ances <span class=\"_ _4\"> </span>et <span class=\"_ _51\"> </span>pr\u00eat<span class=\"_ _0\"></span>s compris dans la rubrique autres cr\u00e9ances \u00e0 long <span class=\"_ _2\"></span>term<span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>les cr\u00e9ances <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>commerciales<span class=\"_ _0\"></span> et <span class=\"_ _6f\"> </span>ac<span class=\"_ _0\"></span>comptes <span class=\"_ _6f\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _6f\"> </span>comma<span class=\"_ _0\"></span>ndes, <span class=\"_ _6f\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>court <span class=\"_ _4\"> </span>terme <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>tr\u00e9sorerie <span class=\"_ _4\"> </span><span class=\"lsa0\">et </span>\u00e9quivalents de tr\u00e9sorer<span class=\"_ _0\"></span>ie.  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _47\"> </span>instruments<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>cap<span class=\"_ _0\"></span>itaux <span class=\"_ _47\"> </span>propres <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>la </span></span>JVRG, <span class=\"_ _49\"> </span>dont <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>gains <span class=\"_ _49\"> </span><span class=\"ls96\">et<span class=\"_ _0\"></span></span> <span class=\"_ _51\"> </span>pertes<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>la<span class=\"_ _0\"></span> d\u00e9comptabilisation qui <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sont <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>recycl\u00e9s<span class=\"_ _0\"></span> par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sul<span class=\"_ _0\"></span>tats. <span class=\"_ _0\"></span>Cette <span class=\"_ _0\"></span>cat\u00e9gorie<span class=\"_ _0\"></span> comprend <span class=\"_ _47\"> </span>un<span class=\"_ _0\"></span>iquement <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>instruments <span class=\"_ _48\"> </span>de capitaux <span class=\"_ _27\"></span>propres <span class=\"_ _27\"></span>(autres <span class=\"_ _27\"></span>i<span class=\"_ _0\"></span>nvestissements), que <span class=\"_ _0\"></span>le G<span class=\"_ _0\"></span>roupe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l\u2019intention <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9tenir <span class=\"_ _0\"></span>dans un <span class=\"_\"> </span>avenir <span class=\"_\"> </span>pr\u00e9visible <span class=\"_\"> </span>et <span class=\"_\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_\"> </span>le <span class=\"_\"> </span>Groupe <span class=\"_\"> </span>a irr\u00e9vocablement choisi d<span class=\"_ _0\"></span>e classer lors de la<span class=\"_ _0\"></span> comptabilisation<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>transit<span class=\"_ _0\"></span>ion <span class=\"_ _0\"></span>initiale.<span class=\"_ _0\"></span> Le <span class=\"_\"> </span>Groupe <span class=\"_ _6d\"> </span>a <span class=\"_ _5\"> </span>cl<span class=\"_ _0\"></span>ass\u00e9 <span class=\"_\"> </span>ses <span class=\"_ _5\"> </span>instrum<span class=\"_ _0\"></span>ents <span class=\"_\"> </span>de<span class=\"_ _0\"></span> capitaux <span class=\"_ _0\"></span>propres<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>cot\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>instrume<span class=\"_ _0\"></span>nts de <span class=\"_ _58\"> </span>cap<span class=\"_ _0\"></span>itaux <span class=\"_ _58\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _52\"> </span>la <span class=\"_ _52\"> </span>JVRG. <span class=\"_ _52\"> </span>Les<span class=\"_ _0\"></span> instruments de c<span class=\"_ _0\"></span>apitaux propres <span class=\"_ _0\"></span>\u00e0 la JRVG<span class=\"_ _0\"></span> ne font <span class=\"_ _0\"></span>pas l\u2019objet d<span class=\"_ _0\"></span>\u2019un test<span class=\"_ _0\"></span> de d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation selon IFRS 9.  \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _59\"> </span>actifs <span class=\"_ _71\"> </span>financiers<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>\u00e0 <span class=\"_ _71\"> </span>la <span class=\"_ _71\"> </span>J<span class=\"_ _0\"></span>VRG</span>comprennent <span class=\"_ _26\"> </span>uniquem<span class=\"_ _0\"></span>ent <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>instrumen<span class=\"_ _0\"></span>tsd\u00e9riv\u00e9s.\u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Cr\u00e9an<span class=\"_ _0\"></span>ces</span>Une <span class=\"_\"> </span>cr\u00e9ance <span class=\"_\"> </span>est <span class=\"_ _48\"> </span>comptabilis\u00e9e <span class=\"_\"> </span>si <span class=\"_\"> </span>un <span class=\"_\"> </span>montant <span class=\"_\"> </span>de<span class=\"_ _3\"></span> contrepartie <span class=\"_ _4e\"> </span>in<span class=\"_ _0\"></span>cond<span class=\"_ _3\"></span>itionnelle <span class=\"_ _4\"> </span>est <span class=\"_ _4e\"> </span>d\u00fb <span class=\"_ _4\"> </span>par <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>client (c'est-\u00e0-dire <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>seul <span class=\"_ _4\"> </span>le <span class=\"_ _4e\"> </span>pass<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ge <span class=\"_ _4\"> </span>du <span class=\"_ _4e\"> </span>temps <span class=\"_ _4\"> </span>est n\u00e9cessaire <span class=\"_ _0\"></span>avant qu<span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>paiement <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a contrepartie soit d\u00fb).  Sauf <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>l'impact <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>l'actualisation <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>signific<span class=\"_ _0\"></span>atif, <span class=\"_ _1\"></span>les cr\u00e9ances <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>\u00e9valu\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>nominale. <span class=\"_ _0\"></span>Les cr\u00e9ances <span class=\"_ _48\"> </span>sont <span class=\"_\"> </span>d<span class=\"_ _3\"></span>\u00e9pr\u00e9ci\u00e9es <span class=\"_ _48\"> </span>lorsque <span class=\"_ _48\"> </span>la <span class=\"_\"> </span>r\u00e9ception <span class=\"_ _47\"> </span>de tout ou partie est incertaine ou douteuse. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">D\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation <span class=\"_ _59\"> </span>d\u2019actifs<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>financiers <span class=\"_ _5d\"> </span>\u2013</span>provision <span class=\"_ _71\"> </span>pour <span class=\"_ _71\"> </span>perte<span class=\"_ _0\"></span>s <span class=\"_ _54\"> </span>de <span class=\"_ _71\"> </span>cr\u00e9ditattenduesTous <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>actifs <span class=\"_ _4\"> </span>financiers, <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>particu<span class=\"_ _0\"></span>lier <span class=\"_ _4e\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _26\"> </span>commerc<span class=\"_ _0\"></span>iales <span class=\"_ _27\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>autres<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>cr\u00e9ances<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>(\u00e0<span class=\"_ _0\"></span> court et <span class=\"_ _2\"></span>\u00e0 l<span class=\"_ _3\"></span>ong terme) <span class=\"_ _2\"></span>sont soumis \u00e0 <span class=\"ls9d\">la</span> <span class=\"_ _2\"></span>m\u00e9thod<span class=\"_ _0\"></span>e de d\u00e9pr\u00e9ciatio<span class=\"_ _0\"></span>n, appel\u00e9e mod\u00e8<span class=\"_ _0\"></span>le des <span class=\"_ _0\"></span>perte<span class=\"ls67\">s <span class=\"lsa0\">de </span></span>cr\u00e9dit <span class=\"_ _27\"></span>at<span class=\"_ _0\"></span>tendues <span class=\"_ _27\"></span>(E<span class=\"_ _0\"></span>CL), <span class=\"_ _27\"></span>qu<span class=\"_ _0\"></span>i <span class=\"_ _27\"></span>mesure <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes de <span class=\"_ _50\"> </span>cr\u00e9d<span class=\"_ _0\"></span>it <span class=\"_ _50\"> </span>attendues. <span class=\"_ _5b\"> </span>Ces <span class=\"_ _5b\"> </span>pertes <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>cr\u00e9dit attendues se <span class=\"_ _0\"></span>fondent sur <span class=\"_ _0\"></span>la diff\u00e9rence entre <span class=\"_ _0\"></span>les flux <span class=\"_ _7a\"> </span>de <span class=\"_ _7a\"> </span>tr\u00e9sorerie <span class=\"_ _6b\"> </span>contractuels <span class=\"_ _7a\"> </span>dus conform\u00e9ment <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>tous <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e tr\u00e9sorerie que le Gro<span class=\"_ _0\"></span>upe pr\u00e9voit de recev<span class=\"_ _0\"></span>oir. Pour <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>cr\u00e9ances <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ommerciales, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _26\"> </span>a mis <span class=\"_ _15\"> </span>en <span class=\"_ _11\"> </span>place<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>une <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>atrice <span class=\"_ _57\"> </span>b<span class=\"_ _0\"></span>as\u00e9e <span class=\"_ _15\"> </span>sur<span class=\"_ _0\"></span> l\u2019anciennet\u00e9 <span class=\"_\"> </span>des <span class=\"_ _55\"> </span>soldes <span class=\"_\"> </span>ouverts <span class=\"_\"> </span>corrig\u00e9s <span class=\"_ _55\"> </span>des facteurs <span class=\"_ _4e\"> </span>pr<span class=\"_ _0\"></span>\u00e9visionnels <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4e\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _4e\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>le<span class=\"_ _0\"></span> calcul <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>pertes <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span> attendues<span class=\"ls9e\">. </span>La matrice<span class=\"_ _0\"></span> utilis\u00e9e est la suivante :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">25 % apr\u00e8s<span class=\"_ _0\"></span> 90 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">50 % apr\u00e8s<span class=\"_ _0\"></span> 180 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">75 % apr\u00e8s<span class=\"_ _0\"></span> 270 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">100% <span class=\"_ _0\"></span>apr\u00e8s 360 jours de retard.</span>Pour <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _47\"> </span>(pr\u00eats <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>titres <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> cr\u00e9ance), <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>perte <span class=\"_ _2\"></span>de cr<span class=\"_ _3\"></span>\u00e9dit <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>tte<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>due <span class=\"_ _2\"></span>(ECL) <span class=\"_ _2\"></span>est bas\u00e9e sur l\u2019ECL \u00e0 <span class=\"_ _2\"></span>12<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mois. L\u2019ECL \u00e0 1<span class=\"_ _3\"></span>2 mois est <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>partie de la dur\u00e9e <span class=\"_ _2\"></span>de vie <span class=\"_ _2\"></span>des ECL qu<span class=\"_ _3\"></span>i r\u00e9sulte <span class=\"_ _2\"></span>d\u2019\u00e9v\u00e9nements de d\u00e9faut <span class=\"_ _0\"></span>sur un instrument <span class=\"_ _0\"></span>financier qui <span class=\"_ _0\"></span>sont poss<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>bles dans <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>12 <span class=\"_ _2c\"></span>mois <span class=\"_ _2\"></span>suivant <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>date <span class=\"_ _2c\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>cl\u00f4ture. <span class=\"_ _2\"></span>Toutefois, lorsque <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>risque <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>augment\u00e9 <span class=\"_ _27\"> </span>de <span class=\"_ _27\"></span>mani\u00e8re significative <span class=\"_ _49\"> </span>depuis <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>d\u00e9part, <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>provision <span class=\"_ _51\"> </span>sera calcul\u00e9e sur la dur\u00e9e de vie total du ECL. Le Groupe consid\u00e8re <span class=\"_ _7\"> </span>qu\u2019un <span class=\"_ _7\"> </span>actif <span class=\"_ _7\"> </span>financier <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>d\u00e9faut (totalement <span class=\"_ _69\"> </span>ou <span class=\"_ _59\"> </span>partiellement) <span class=\"_ _69\"> </span>lorsque <span class=\"_ _59\"> </span>des informations <span class=\"_ _1\"></span>internes <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>externes <span class=\"_ _0\"></span>indiquent <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _0\"></span>est peu <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>re\u00e7oive <span class=\"_ _0\"></span>l\u2019int\u00e9gralit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>des montants <span class=\"_ _0\"></span>contractuels en <span class=\"_ _0\"></span>souffrance et <span class=\"_ _0\"></span>comptabilise les ECL appropri\u00e9es. &gt;&gt;<span class=\"_ _52\"> </span><span class=\"ls1\">Pour <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>savoir <span class=\"_ _6d\"> </span>plus <span class=\"_ _4e\"> </span>sur <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>ECL <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>les</span>cr\u00e9ances clients, consu<span class=\"_ _0\"></span>ltez la note 14.11.13. <span class=\"_ _69\"> </span>TR\u00c9SORERIE ET \u00c9QUIVALENTS DE TR\u00c9SORERIE Les <span class=\"_ _26\"> </span>soldes <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>comptab<span class=\"_ _0\"></span>ilis\u00e9s <span class=\"_ _27\"></span>\u00e0<span class=\"_ _0\"></span> leur <span class=\"_ _7\"> </span>valeur <span class=\"_ _46\"> </span>nominale. <span class=\"_ _7\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _7\"> </span>\u00e9quivalents <span class=\"_ _7\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _57\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _57\"> </span>investissements <span class=\"_ _15\"> </span>tr\u00e8s<span class=\"_ _0\"></span> liquides <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e0 co<span class=\"_ _0\"></span>urt ter<span class=\"_ _0\"></span>me q<span class=\"_ _0\"></span>ui peuven<span class=\"_ _0\"></span>t \u00eatre <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilis\u00e9s pour <span class=\"_ _55\"> </span>tout <span class=\"_\"> </span>object <span class=\"_ _55\"> </span>dont <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>date <span class=\"_ _55\"> </span>d\u2019\u00e9ch\u00e9ance <span class=\"_\"> </span>ne d\u00e9passe <span class=\"_ _4e\"> </span>pas <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>trois <span class=\"_ _4e\"> </span>m<span class=\"_ _0\"></span>ois <span class=\"_ _6d\"> </span>suivant<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>da<span class=\"_ _0\"></span>te d\u2019acquisition. <span class=\"_ _5b\"> </span>Pour <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>ta<span class=\"_ _0\"></span>bleau <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _5b\"> </span>flux <span class=\"_ _5b\"> </span>de tr\u00e9sorerie, <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>tr\u00e9sorerie <span class=\"_ _55\"> </span>et <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>\u00e9qu<span class=\"_ _0\"></span>ivalents <span class=\"_ _55\"> </span>de tr\u00e9sorerie <span class=\"_ _61\"> </span>compren<span class=\"_ _0\"></span>nent <span class=\"_ _60\"> </span>les <span class=\"_ _61\"> </span>d\u00e9co<span class=\"_ _0\"></span>uverts bancaires <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>soumis <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _4f\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span>risqu<span class=\"_ _0\"></span>e n\u00e9gligeable de var<span class=\"_ _0\"></span>iation de valeur. Si <span class=\"_ _48\"> </span>un <span class=\"_ _55\"> </span>montant <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>liqu<span class=\"_ _0\"></span>idit\u00e9 <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>bloqu\u00e9 <span class=\"_ _48\"> </span>sur <span class=\"_ _55\"> </span>un compte <span class=\"_ _26\"> </span>afin <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>satisfaire <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>object <span class=\"_ _26\"> </span>part<span class=\"_ _0\"></span>iculier, mais <span class=\"_ _3\"></span>plac\u00e9 <span class=\"_ _3\"></span>sur <span class=\"_ _3\"></span>des i<span class=\"_ _3\"></span>nvestissement<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>tr\u00e8s <span class=\"_ _3\"></span>liquides,<span class=\"_ _0\"></span> renouvel\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>ch<span class=\"_ _0\"></span>aque <span class=\"_ _4\"> </span>\u00e9ch\u00e9ance, <span class=\"_ _51\"> </span>jusqu'\u00e0 <span class=\"_ _51\"> </span>ce<span class=\"_ _0\"></span> qu'ils <span class=\"_ _2\"></span>soient<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>n\u00e9ces<span class=\"_ _0\"></span>saires <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l'<span class=\"_ _0\"></span>usage <span class=\"_ _2\"></span>sp\u00e9cial, <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>lors ces <span class=\"_ _47\"> </span>\u00e9quivalents <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _47\"> </span>consid\u00e9r\u00e9s<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>restreints <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>class\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>autr<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>\u00e0 long terme. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _58\"> </span>En <span class=\"_ _5b\"> </span>sav<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _58\"> </span>plus <span class=\"_ _58\"> </span>sur <span class=\"_ _58\"> </span>l\u2019argent <span class=\"_ _58\"> </span>liquide <span class=\"_ _58\"> </span>et </span>\u00e9quivalents de tr\u00e9sorer<span class=\"_ _0\"></span>ie en note <span class=\"lsa0\">15</span><span class=\"ff36 fcd\"> </span>Le <span class=\"_ _47\"> </span>tableau <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>f<span class=\"_ _0\"></span>lux <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>tr\u00e9<span class=\"_ _0\"></span>sorerie <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>pr\u00e9par\u00e9 selon <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>m\u00e9thode <span class=\"_ _5a\"> </span>indirecte. <span class=\"_ _46\"> </span>Les<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _46\"> </span>de tr\u00e9sorerie <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>soci\u00e9t\u00e9s <span class=\"_ _48\"> </span>\u00e9<span class=\"_ _0\"></span>trang\u00e8res <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>group<span class=\"_ _0\"></span>e sont <span class=\"_ _d\"> </span>traduits <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _d\"> </span>des <span class=\"_ _4f\"> </span>t<span class=\"_ _0\"></span>aux <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>oyens. <span class=\"_ _4f\"> </span>L<span class=\"_ _0\"></span>es changements <span class=\"_ _27\"></span>dans <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>structure <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>groupe, <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> acquisitions <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>sont <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s bruts, <span class=\"_ _d\"> </span>hors <span class=\"_ _d\"> </span>tr\u00e9sorerie <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>\u00e9quivalents <span class=\"_ _d\"> </span>de tr\u00e9sorerie, <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>sont <span class=\"_ _50\"> </span>inclus <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>les <span class=\"_ _49\"> </span>flux <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie li\u00e9s aux act<span class=\"_ _0\"></span>ivit\u00e9s d\u2019investissement.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__66-1": {
   "value": "\u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Cr\u00e9an<span class=\"_ _0\"></span>ces</span>Les cr\u00e9ances <span class=\"_ _48\"> </span>sont <span class=\"_\"> </span>d<span class=\"_ _3\"></span>\u00e9pr\u00e9ci\u00e9es <span class=\"_ _48\"> </span>lorsque <span class=\"_ _48\"> </span>la <span class=\"_\"> </span>r\u00e9ception <span class=\"_ _47\"> </span>de tout ou partie est incertaine ou douteuse. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">D\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation <span class=\"_ _59\"> </span>d\u2019actifs<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>financiers <span class=\"_ _5d\"> </span>\u2013</span>provision <span class=\"_ _71\"> </span>pour <span class=\"_ _71\"> </span>perte<span class=\"_ _0\"></span>s <span class=\"_ _54\"> </span>de <span class=\"_ _71\"> </span>cr\u00e9ditattenduesTous <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>actifs <span class=\"_ _4\"> </span>financiers, <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>particu<span class=\"_ _0\"></span>lier <span class=\"_ _4e\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _26\"> </span>commerc<span class=\"_ _0\"></span>iales <span class=\"_ _27\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>autres<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>cr\u00e9ances<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>(\u00e0<span class=\"_ _0\"></span> court et <span class=\"_ _2\"></span>\u00e0 l<span class=\"_ _3\"></span>ong terme) <span class=\"_ _2\"></span>sont soumis \u00e0 <span class=\"ls9d\">la</span> <span class=\"_ _2\"></span>m\u00e9thod<span class=\"_ _0\"></span>e de d\u00e9pr\u00e9ciatio<span class=\"_ _0\"></span>n, appel\u00e9e mod\u00e8<span class=\"_ _0\"></span>le des <span class=\"_ _0\"></span>perte<span class=\"ls67\">s <span class=\"lsa0\">de </span></span>cr\u00e9dit <span class=\"_ _27\"></span>at<span class=\"_ _0\"></span>tendues <span class=\"_ _27\"></span>(E<span class=\"_ _0\"></span>CL), <span class=\"_ _27\"></span>qu<span class=\"_ _0\"></span>i <span class=\"_ _27\"></span>mesure <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes de <span class=\"_ _50\"> </span>cr\u00e9d<span class=\"_ _0\"></span>it <span class=\"_ _50\"> </span>attendues. <span class=\"_ _5b\"> </span>Ces <span class=\"_ _5b\"> </span>pertes <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>cr\u00e9dit attendues se <span class=\"_ _0\"></span>fondent sur <span class=\"_ _0\"></span>la diff\u00e9rence entre <span class=\"_ _0\"></span>les flux <span class=\"_ _7a\"> </span>de <span class=\"_ _7a\"> </span>tr\u00e9sorerie <span class=\"_ _6b\"> </span>contractuels <span class=\"_ _7a\"> </span>dus conform\u00e9ment <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>tous <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e tr\u00e9sorerie que le Gro<span class=\"_ _0\"></span>upe pr\u00e9voit de recev<span class=\"_ _0\"></span>oir. Pour <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>cr\u00e9ances <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ommerciales, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _26\"> </span>a mis <span class=\"_ _15\"> </span>en <span class=\"_ _11\"> </span>place<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>une <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>atrice <span class=\"_ _57\"> </span>b<span class=\"_ _0\"></span>as\u00e9e <span class=\"_ _15\"> </span>sur<span class=\"_ _0\"></span> l\u2019anciennet\u00e9 <span class=\"_\"> </span>des <span class=\"_ _55\"> </span>soldes <span class=\"_\"> </span>ouverts <span class=\"_\"> </span>corrig\u00e9s <span class=\"_ _55\"> </span>des facteurs <span class=\"_ _4e\"> </span>pr<span class=\"_ _0\"></span>\u00e9visionnels <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4e\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _4e\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>le<span class=\"_ _0\"></span> calcul <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>pertes <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span> attendues<span class=\"ls9e\">. </span>La matrice<span class=\"_ _0\"></span> utilis\u00e9e est la suivante :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">25 % apr\u00e8s<span class=\"_ _0\"></span> 90 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">50 % apr\u00e8s<span class=\"_ _0\"></span> 180 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">75 % apr\u00e8s<span class=\"_ _0\"></span> 270 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">100% <span class=\"_ _0\"></span>apr\u00e8s 360 jours de retard.</span>Pour <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _47\"> </span>(pr\u00eats <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>titres <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> cr\u00e9ance), <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>perte <span class=\"_ _2\"></span>de cr<span class=\"_ _3\"></span>\u00e9dit <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>tte<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>due <span class=\"_ _2\"></span>(ECL) <span class=\"_ _2\"></span>est bas\u00e9e sur l\u2019ECL \u00e0 <span class=\"_ _2\"></span>12<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mois. L\u2019ECL \u00e0 1<span class=\"_ _3\"></span>2 mois est <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>partie de la dur\u00e9e <span class=\"_ _2\"></span>de vie <span class=\"_ _2\"></span>des ECL qu<span class=\"_ _3\"></span>i r\u00e9sulte <span class=\"_ _2\"></span>d\u2019\u00e9v\u00e9nements de d\u00e9faut <span class=\"_ _0\"></span>sur un instrument <span class=\"_ _0\"></span>financier qui <span class=\"_ _0\"></span>sont poss<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>bles dans <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>12 <span class=\"_ _2c\"></span>mois <span class=\"_ _2\"></span>suivant <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>date <span class=\"_ _2c\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>cl\u00f4ture. <span class=\"_ _2\"></span>Toutefois, lorsque <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>risque <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>augment\u00e9 <span class=\"_ _27\"> </span>de <span class=\"_ _27\"></span>mani\u00e8re significative <span class=\"_ _49\"> </span>depuis <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>d\u00e9part, <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>provision <span class=\"_ _51\"> </span>sera calcul\u00e9e sur la dur\u00e9e de vie total du ECL. Le Groupe consid\u00e8re <span class=\"_ _7\"> </span>qu\u2019un <span class=\"_ _7\"> </span>actif <span class=\"_ _7\"> </span>financier <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>d\u00e9faut (totalement <span class=\"_ _69\"> </span>ou <span class=\"_ _59\"> </span>partiellement) <span class=\"_ _69\"> </span>lorsque <span class=\"_ _59\"> </span>des informations <span class=\"_ _1\"></span>internes <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>externes <span class=\"_ _0\"></span>indiquent <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _0\"></span>est peu <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>re\u00e7oive <span class=\"_ _0\"></span>l\u2019int\u00e9gralit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>des montants <span class=\"_ _0\"></span>contractuels en <span class=\"_ _0\"></span>souffrance et <span class=\"_ _0\"></span>comptabilise les ECL appropri\u00e9es. &gt;&gt;<span class=\"_ _52\"> </span><span class=\"ls1\">Pour <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>savoir <span class=\"_ _6d\"> </span>plus <span class=\"_ _4e\"> </span>sur <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>ECL <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>les</span>cr\u00e9ances clients, consu<span class=\"_ _0\"></span>ltez la note 14.1",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__64": {
   "value": "\u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">Cr\u00e9an<span class=\"_ _0\"></span>ces</span>Une <span class=\"_\"> </span>cr\u00e9ance <span class=\"_\"> </span>est <span class=\"_ _48\"> </span>comptabilis\u00e9e <span class=\"_\"> </span>si <span class=\"_\"> </span>un <span class=\"_\"> </span>montant <span class=\"_\"> </span>de<span class=\"_ _3\"></span> contrepartie <span class=\"_ _4e\"> </span>in<span class=\"_ _0\"></span>cond<span class=\"_ _3\"></span>itionnelle <span class=\"_ _4\"> </span>est <span class=\"_ _4e\"> </span>d\u00fb <span class=\"_ _4\"> </span>par <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>client (c'est-\u00e0-dire <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>seul <span class=\"_ _4\"> </span>le <span class=\"_ _4e\"> </span>pass<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ge <span class=\"_ _4\"> </span>du <span class=\"_ _4e\"> </span>temps <span class=\"_ _4\"> </span>est n\u00e9cessaire <span class=\"_ _0\"></span>avant qu<span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>paiement <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a contrepartie soit d\u00fb).  Sauf <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>l'impact <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>l'actualisation <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>signific<span class=\"_ _0\"></span>atif, <span class=\"_ _1\"></span>les cr\u00e9ances <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>\u00e9valu\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>nominale. <span class=\"_ _0\"></span>Les cr\u00e9ances <span class=\"_ _48\"> </span>sont <span class=\"_\"> </span>d<span class=\"_ _3\"></span>\u00e9pr\u00e9ci\u00e9es <span class=\"_ _48\"> </span>lorsque <span class=\"_ _48\"> </span>la <span class=\"_\"> </span>r\u00e9ception <span class=\"_ _47\"> </span>de tout ou partie est incertaine ou douteuse. \u25aa<span class=\"_ _68\"> </span><span class=\"ff38 fcd\">D\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation <span class=\"_ _59\"> </span>d\u2019actifs<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>financiers <span class=\"_ _5d\"> </span>\u2013</span>provision <span class=\"_ _71\"> </span>pour <span class=\"_ _71\"> </span>perte<span class=\"_ _0\"></span>s <span class=\"_ _54\"> </span>de <span class=\"_ _71\"> </span>cr\u00e9ditattenduesTous <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>actifs <span class=\"_ _4\"> </span>financiers, <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>particu<span class=\"_ _0\"></span>lier <span class=\"_ _4e\"> </span>les<span class=\"_ _0\"></span> cr\u00e9ances <span class=\"_ _26\"> </span>commerc<span class=\"_ _0\"></span>iales <span class=\"_ _27\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>autres<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>cr\u00e9ances<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>(\u00e0<span class=\"_ _0\"></span> court et <span class=\"_ _2\"></span>\u00e0 l<span class=\"_ _3\"></span>ong terme) <span class=\"_ _2\"></span>sont soumis \u00e0 <span class=\"ls9d\">la</span> <span class=\"_ _2\"></span>m\u00e9thod<span class=\"_ _0\"></span>e de d\u00e9pr\u00e9ciatio<span class=\"_ _0\"></span>n, appel\u00e9e mod\u00e8<span class=\"_ _0\"></span>le des <span class=\"_ _0\"></span>perte<span class=\"ls67\">s <span class=\"lsa0\">de </span></span>cr\u00e9dit <span class=\"_ _27\"></span>at<span class=\"_ _0\"></span>tendues <span class=\"_ _27\"></span>(E<span class=\"_ _0\"></span>CL), <span class=\"_ _27\"></span>qu<span class=\"_ _0\"></span>i <span class=\"_ _27\"></span>mesure <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>pertes de <span class=\"_ _50\"> </span>cr\u00e9d<span class=\"_ _0\"></span>it <span class=\"_ _50\"> </span>attendues. <span class=\"_ _5b\"> </span>Ces <span class=\"_ _5b\"> </span>pertes <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>cr\u00e9dit attendues se <span class=\"_ _0\"></span>fondent sur <span class=\"_ _0\"></span>la diff\u00e9rence entre <span class=\"_ _0\"></span>les flux <span class=\"_ _7a\"> </span>de <span class=\"_ _7a\"> </span>tr\u00e9sorerie <span class=\"_ _6b\"> </span>contractuels <span class=\"_ _7a\"> </span>dus conform\u00e9ment <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>tous <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e tr\u00e9sorerie que le Gro<span class=\"_ _0\"></span>upe pr\u00e9voit de recev<span class=\"_ _0\"></span>oir. Pour <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>cr\u00e9ances <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ommerciales, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _26\"> </span>a mis <span class=\"_ _15\"> </span>en <span class=\"_ _11\"> </span>place<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>une <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>atrice <span class=\"_ _57\"> </span>b<span class=\"_ _0\"></span>as\u00e9e <span class=\"_ _15\"> </span>sur<span class=\"_ _0\"></span> l\u2019anciennet\u00e9 <span class=\"_\"> </span>des <span class=\"_ _55\"> </span>soldes <span class=\"_\"> </span>ouverts <span class=\"_\"> </span>corrig\u00e9s <span class=\"_ _55\"> </span>des facteurs <span class=\"_ _4e\"> </span>pr<span class=\"_ _0\"></span>\u00e9visionnels <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4e\"> </span><span class=\"ls96\">au<span class=\"_ _0\"></span></span> <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _4e\"> </span>pour<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>le<span class=\"_ _0\"></span> calcul <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>pertes <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span> attendues<span class=\"ls9e\">. </span>La matrice<span class=\"_ _0\"></span> utilis\u00e9e est la suivante :<span class=\"_ _0\"></span> \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">25 % apr\u00e8s<span class=\"_ _0\"></span> 90 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">50 % apr\u00e8s<span class=\"_ _0\"></span> 180 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">75 % apr\u00e8s<span class=\"_ _0\"></span> 270 jours de retard;</span>\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">100% <span class=\"_ _0\"></span>apr\u00e8s 360 jours de retard.</span>Pour <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _47\"> </span>(pr\u00eats <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>titres <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> cr\u00e9ance), <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>perte <span class=\"_ _2\"></span>de cr<span class=\"_ _3\"></span>\u00e9dit <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>tte<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>due <span class=\"_ _2\"></span>(ECL) <span class=\"_ _2\"></span>est bas\u00e9e sur l\u2019ECL \u00e0 <span class=\"_ _2\"></span>12<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mois. L\u2019ECL \u00e0 1<span class=\"_ _3\"></span>2 mois est <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>partie de la dur\u00e9e <span class=\"_ _2\"></span>de vie <span class=\"_ _2\"></span>des ECL qu<span class=\"_ _3\"></span>i r\u00e9sulte <span class=\"_ _2\"></span>d\u2019\u00e9v\u00e9nements de d\u00e9faut <span class=\"_ _0\"></span>sur un instrument <span class=\"_ _0\"></span>financier qui <span class=\"_ _0\"></span>sont poss<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>bles dans <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>12 <span class=\"_ _2c\"></span>mois <span class=\"_ _2\"></span>suivant <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>date <span class=\"_ _2c\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>cl\u00f4ture. <span class=\"_ _2\"></span>Toutefois, lorsque <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>risque <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>augment\u00e9 <span class=\"_ _27\"> </span>de <span class=\"_ _27\"></span>mani\u00e8re significative <span class=\"_ _49\"> </span>depuis <span class=\"_ _51\"> </span>le <span class=\"_ _49\"> </span>d\u00e9part, <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>provision <span class=\"_ _51\"> </span>sera calcul\u00e9e sur la dur\u00e9e de vie total du ECL. Le Groupe consid\u00e8re <span class=\"_ _7\"> </span>qu\u2019un <span class=\"_ _7\"> </span>actif <span class=\"_ _7\"> </span>financier <span class=\"_ _7\"> </span>est <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>d\u00e9faut (totalement <span class=\"_ _69\"> </span>ou <span class=\"_ _59\"> </span>partiellement) <span class=\"_ _69\"> </span>lorsque <span class=\"_ _59\"> </span>des informations <span class=\"_ _1\"></span>internes <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>externes <span class=\"_ _0\"></span>indiquent <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _0\"></span>est peu <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>re\u00e7oive <span class=\"_ _0\"></span>l\u2019int\u00e9gralit\u00e9<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>des montants <span class=\"_ _0\"></span>contractuels en <span class=\"_ _0\"></span>souffrance et <span class=\"_ _0\"></span>comptabilise les ECL appropri\u00e9es. &gt;&gt;<span class=\"_ _52\"> </span><span class=\"ls1\">Pour <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>savoir <span class=\"_ _6d\"> </span>plus <span class=\"_ _4e\"> </span>sur <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>ECL <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>les</span>cr\u00e9ances clients, consu<span class=\"_ _0\"></span>ltez la note 14.1",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__70": {
   "value": "<span class=\"ff36 fcd\">Passifs <span class=\"_ _26\"> </span>financiers <span class=\"_ _26\"> </span>au <span class=\"_ _27\"></span>co\u00fbt <span class=\"_ _26\"> </span>amorti <span class=\"_ _26\"> </span>(pr\u00eats <span class=\"_ _27\"></span>et</span>emprunts)-<span class=\"_ _5\"> </span><span class=\"ff38\">Passifs <span class=\"_ _47\"> </span>financiers <span class=\"_ _48\"> </span><span class=\"ws1a0\">\u00e0 <span class=\"ws1a1\">la </span></span>juste <span class=\"_ _48\"> </span>valeur</span>par <span class=\"ws1a2\">le <span class=\"ws1a3\">biais <span class=\"ws1a4\">du <span class=\"ws19e\">compte de </span></span></span></span>r\u00e9sultatCette <span class=\"_\"> </span>cat\u00e9gorie <span class=\"_\"> </span>comprend <span class=\"_\"> </span>principalement <span class=\"_\"> </span>les<span class=\"_ _0\"></span> instruments <span class=\"_\"> </span>financiers <span class=\"_\"> </span>d\u00e9riv\u00e9s <span class=\"_ _55\"> </span>conclus <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>le<span class=\"_ _0\"></span> Groupe <span class=\"_ _49\"> </span>qui <span class=\"_ _49\"> </span>n<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _49\"> </span>pas <span class=\"_ _49\"> </span>d\u00e9sign\u00e9s <span class=\"_ _50\"> </span>comme<span class=\"_ _0\"></span> instruments de couverture dans <span class=\"_ _3\"></span>les relations de couverture <span class=\"_ _6d\"> </span>au <span class=\"_\"> </span>sens <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>norme <span class=\"_ _6d\"> </span>IFRS <span class=\"_\"> </span>9<span class=\"_ _0\"></span> <span class=\"_\"> </span>et expliqu\u00e9es dans<span class=\"_ _0\"></span> la note 1.10.3. -<span class=\"_ _5\"> </span><span class=\"ff38\">Passifs <span class=\"_ _4\"> </span>financiers <span class=\"_ _49\"> </span>au <span class=\"_ _51\"> </span>co\u00fbt <span class=\"_ _51\"> </span>amorti</span>(pr\u00eats et emprunts)Il <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>\u2019agit <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>at\u00e9gorie <span class=\"_ _2\"></span>la plus <span class=\"_ _3\"></span>pertinente pour <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> Groupe. <span class=\"_ _47\"> </span>Apr\u00e8s <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>omptabilisation <span class=\"_ _48\"> </span>initiale, <span class=\"_ _47\"> </span>les<span class=\"_ _0\"></span> pr\u00eats <span class=\"_ _26\"></span>et <span class=\"_ _27\"></span>empru<span class=\"_ _0\"></span>nts <span class=\"_ _27\"></span>portant <span class=\"_ _26\"> </span>int\u00e9r\u00eat <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"></span>\u00e9valu\u00e9s au <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _2\"></span>amorti <span class=\"_ _2\"></span>selon <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>m\u00e9thode <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>u <span class=\"_ _2c\"></span>taux <span class=\"_ _3\"></span>d\u2019in\u00e9r\u00eat effectif <span class=\"_ _4\"> </span>(T<span class=\"_ _0\"></span>IE). <span class=\"_ _4\"> </span>Les <span class=\"_ _4\"> </span>ga<span class=\"_ _0\"></span>ins <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _51\"> </span>pertes <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ont comptabilis\u00e9s <span class=\"_ _59\"> </span>en <span class=\"_ _59\"> </span>r\u00e9sultat <span class=\"_ _59\"> </span>lors<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>de <span class=\"_ _59\"> </span>la d\u00e9comptabilisation <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>passifs <span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le biais <span class=\"_\"> </span>du <span class=\"_ _5\"> </span>proc<span class=\"_ _0\"></span>essus <span class=\"_\"> </span>d\u2019amor<span class=\"_ _0\"></span>tissement <span class=\"_\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_\"> </span>taux d\u2019int\u00e9r\u00eat effectif. Le co\u00fbt <span class=\"_ _0\"></span>amorti <span class=\"_ _0\"></span>est calcu<span class=\"_ _0\"></span>l\u00e9 en <span class=\"_ _0\"></span>tenant compt<span class=\"_ _0\"></span>e de toute <span class=\"_ _0\"></span>d\u00e9cote <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>prime <span class=\"_ _0\"></span><span class=\"lsa0\">d\u2019</span>acquisition <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>frais ou <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"> </span>qui <span class=\"_ _4e\"> </span>f<span class=\"_ _0\"></span>ont <span class=\"_ _4e\"> </span>partie <span class=\"_ _4\"> </span>int\u00e9<span class=\"_ _0\"></span>grante <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span><span class=\"ls96\">u <span class=\"_ _4\"> </span></span>TIE<span class=\"ls9c\">. </span>L\u2019amortissement TIE est inclus <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _3\"></span>charges<span class=\"_ _0\"></span> financi\u00e8res <span class=\"ls96\">dans<span class=\"_ _0\"></span></span> le compte de r\u00e9sul<span class=\"_ _0\"></span>tat. Cette <span class=\"_ _3\"></span>cat\u00e9gorie <span class=\"_ _2\"></span>s\u2019appl<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>g\u00e9<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>\u00e9ralement <span class=\"_ _3\"></span>aux <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>r\u00eats <span class=\"_ _2\"></span>et emprunts portant int\u00e9r\u00eat. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _51\"> </span>Pour <span class=\"_ _51\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _51\"> </span>savoir <span class=\"_ _49\"> </span>plus <span class=\"_ _49\"> </span>sur <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>emprunts,<span class=\"_ _0\"></span> </span>consultez la note 0",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__61": {
   "value": "1.10.3 <span class=\"_ _48\"> </span>Instruments d\u00e9r<span class=\"_ _3\"></span>iv\u00e9s Les <span class=\"_ _47\"> </span>instru<span class=\"_ _0\"></span>ments <span class=\"_ _47\"> </span>d\u00e9riv\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sont <span class=\"_ _48\"> </span>com<span class=\"_ _0\"></span>ptabilis\u00e9s <span class=\"_ _47\"> </span>\u00e0 leur juste valeur \u00e0 la d<span class=\"_ _0\"></span>ate de lasont conc<span class=\"_ _0\"></span>lues. Les <span class=\"_ _2\"></span>variations <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>instruments<span class=\"_ _0\"></span> d\u00e9riv\u00e9s s<span class=\"_ _0\"></span>ont co<span class=\"_ _0\"></span>mptabilis\u00e9es <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _1\"></span>sauf <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>consid\u00e9r\u00e9es <span class=\"_ _1\"></span>comme<span class=\"_ _0\"></span> des couvertures de f<span class=\"_ _0\"></span>lux de tr\u00e9sorerie.<span class=\"_ _0\"></span> Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>d\u00e9signe <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ertaines <span class=\"_ _26\"> </span>transactions <span class=\"_ _26\"> </span>sur<span class=\"_ _0\"></span> produits <span class=\"_ _50\"> </span>d\u00e9riv\u00e9s <span class=\"_ _5b\"> </span>comme<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>couvertures <span class=\"_ _5b\"> </span>de <span class=\"_ _50\"> </span>la variabilit\u00e9 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>just<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>va<span class=\"_ _0\"></span>leu<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>actifs <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>passifs<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _0\"></span>(couvertures<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>juste <span class=\"_ _0\"></span>valeur); <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> tant <span class=\"_ _0\"></span>qu\u2019engagemen<span class=\"_ _0\"></span>ts <span class=\"_ _0\"></span>fermes <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>reconnus; <span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>couverture <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>variabilit\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _58\"> </span>d\u00e9coulant <span class=\"_ _58\"> </span>d\u2019u<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>risque<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sp\u00e9cifiq<span class=\"_ _0\"></span>ue associ\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>passif <span class=\"_ _0\"></span>reconnu <span class=\"_ _1\"></span>ou <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> une <span class=\"_ _66\"> </span>transaction <span class=\"_ _66\"> </span>pr\u00e9visionne<span class=\"_ _0\"></span>lle <span class=\"_ _11\"> </span>hautem<span class=\"_ _0\"></span>ent probableion (couverture <span class=\"_ _0\"></span>des flux de tr\u00e9sorerie).<span class=\"_ _0\"></span> Le <span class=\"_ _53\"> </span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _53\"> </span>documente<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>au <span class=\"_ _4f\"> </span>d\u00e9but <span class=\"_ _4f\"> </span>de <span class=\"_ _53\"> </span>l<span class=\"_ _0\"></span>a transaction <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relation <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>instruments <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> couverture <span class=\"_ _26\"></span>et <span class=\"_ _27\"></span>l\u2019\u00e9l<span class=\"_ _0\"></span>\u00e9ment <span class=\"_ _27\"></span>couvert, <span class=\"_ _26\"> </span>ai<span class=\"_ _0\"></span>nsi <span class=\"_ _27\"></span>que <span class=\"_ _26\"> </span>son objectif <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>gestion <span class=\"_ _26\"></span>des <span class=\"_ _27\"></span>r<span class=\"_ _0\"></span>isques <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>sa <span class=\"_ _26\"> </span>strat\u00e9gie<span class=\"_ _0\"></span> pour <span class=\"_ _46\"> </span>entrepren<span class=\"_ _0\"></span>dre <span class=\"_ _46\"> </span>divers<span class=\"_ _0\"></span>es <span class=\"_ _46\"> </span>op\u00e9rations <span class=\"_ _46\"> </span>de<span class=\"_ _0\"></span> couverture. <span class=\"_ _82\"> </span>Transaction<span class=\"_ _0\"></span>s. <span class=\"_ _6b\"> </span>Le <span class=\"_ _82\"> </span>G<span class=\"_ _0\"></span>roupe documente <span class=\"_ _0\"></span>\u00e9gale<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u00e9valuation, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fois au <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_\"> </span>co<span class=\"_ _0\"></span>uverture <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>une <span class=\"_ _6d\"> </span>base continue, de la question de sav<span class=\"_ _0\"></span>oir si les d\u00e9riv\u00e9s utilis\u00e9s <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>op\u00e9rat<span class=\"_ _0\"></span>ions <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>couvertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sont tr\u00e8s efficaces pour<span class=\"_ _0\"></span> compenser les variations d<span class=\"_ _0\"></span>e la <span class=\"_ _48\"> </span>juste<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>valeur <span class=\"_ _55\"> </span>ou <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _48\"> </span>flux <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>tr\u00e9sorer<span class=\"_ _0\"></span>ie <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> \u00e9l\u00e9ments couverts.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Couvertures de flux de tr<span class=\"_ _0\"></span>\u00e9sorerie </span></span>Les <span class=\"_\"> </span>i<span class=\"_ _3\"></span>nstruments <span class=\"_ _48\"> </span>financiers <span class=\"_ _48\"> </span>d\u00e9riv\u00e9s <span class=\"_\"> </span>ut<span class=\"_ _3\"></span>ilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _48\"> </span>la couverture <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>flux <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _2\"></span>futu<span class=\"_ _0\"></span>rs <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>d\u00e9sign\u00e9s comme <span class=\"_ _0\"></span>instruments <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>couverture <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la comptabilit\u00e9 de couverture des flux de tr\u00e9sorerie.  La part effective des variat<span class=\"_ _3\"></span>ions de la juste <span class=\"_ _3\"></span>valeur des transactions <span class=\"_ _26\"> </span>d\u00e9riv\u00e9es, <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>nsid\u00e9r\u00e9e<span class=\"ls67\">s <span class=\"_ _26\"> </span></span>et <span class=\"_ _26\"> </span>qualifi\u00e9e<span class=\"ls67\">s <span class=\"_ _26\"> </span></span>en tant <span class=\"_ _5b\"> </span>qu\u2019op\u00e9rations <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>couvertures <span class=\"_ _50\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>flux <span class=\"_ _5b\"> </span>de tr\u00e9sorerie, est comptabilis<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>e dans l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>fonds propres. Le <span class=\"_\"> </span>gain <span class=\"_ _48\"> </span>ou <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>perte <span class=\"_\"> </span>li\u00e9 <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>part <span class=\"_\"> </span>inefficace <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>la couverture <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>comptabilis\u00e9 <span class=\"_ _1\"></span>imm\u00e9diatement <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>le compte de r\u00e9sultat. Les <span class=\"_ _4e\"> </span>montants <span class=\"_ _6d\"> </span>accu<span class=\"_ _0\"></span>mul\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _4e\"> </span>fonds <span class=\"_ _4e\"> </span>propres <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>ont recycl\u00e9s <span class=\"_ _5\"> </span>dans <span class=\"_\"> </span>le <span class=\"_ _5\"> </span>compte <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>r\u00e9sultat <span class=\"_ _5\"> </span>pendant <span class=\"_\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s exercices au cours desquels le poste couvert affecte le<span class=\"ls1\">s <span class=\"_ _1\"></span>profits <span class=\"_ _27\"></span>ou <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>pertes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(le <span class=\"_ _1\"></span>jour <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>vente <span class=\"_ _1\"></span>pr\u00e9vue </span>couverte, par exemple). Lorsqu\u2019un <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>couverture <span class=\"_ _3\"></span>vient <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>\u00e9ch\u00e9ance ou <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>vendu, <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>lorsqu\u2019une <span class=\"_ _26\"> </span>couverture <span class=\"_ _26\"> </span>ne <span class=\"_ _26\"> </span>r\u00e9p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>nd plus <span class=\"_ _26\"> </span>aux <span class=\"_ _47\"> </span>crit\u00e8res <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>comptabilit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture, tout <span class=\"_ _47\"> </span>gain <span class=\"_ _26\"> </span>ou <span class=\"_ _47\"> </span>perte <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>umul\u00e9 <span class=\"_ _26\"> </span>existant <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>fo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ds propres <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>cette date <span class=\"_ _0\"></span>reste <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les fon<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>propres <span class=\"_ _0\"></span>et sera reclass\u00e9 dans le compte de r\u00e9sultat <span class=\"lsca\">au<span class=\"_ _0\"></span></span> moment o\u00f9 <span class=\"_\"> </span>la <span class=\"_\"> </span>transaction <span class=\"_\"> </span>pr\u00e9vue <span class=\"_\"> </span>e<span class=\"_ _3\"></span>st <span class=\"_\"> </span>finalement <span class=\"_\"> </span>reconnue dans <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>compte <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>r\u00e9sultat. <span class=\"_ _26\"> </span>Lorsqu\u2019une <span class=\"_ _27\"></span>transaction pr\u00e9v<span class=\"lsca\">ue<span class=\"_ _0\"></span></span> <span class=\"_ _26\"> </span>ne <span class=\"_ _47\"> </span>doit <span class=\"_ _47\"> </span>plus <span class=\"_ _47\"> </span>avoir <span class=\"_ _47\"> </span>lieu, <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>gain <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>perte cumul\u00e9e <span class=\"_ _7\"> </span>d\u00e9clar\u00e9 <span class=\"_ _7\"> </span>dans <span class=\"_ _52\"> </span>les <span class=\"_ _7\"> </span>fonds <span class=\"_ _7\"> </span>propres <span class=\"_ _7\"> </span>est imm\u00e9diatement <span class=\"_ _5a\"> </span>transf\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _5a\"> </span>dans <span class=\"_ _53\"> </span>le <span class=\"_ _46\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> r\u00e9sultat<span class=\"ls67\">s.</span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">D\u00e9riv\u00e9s qui ne sont pas admissibles \u00e0 la </span></span>comptabilit\u00e9 de couve<span class=\"_ _0\"></span>rture Certains <span class=\"_ _1\"></span>instruments <span class=\"_ _27\"></span>d\u00e9riv\u00e9s <span class=\"_ _1\"></span>ne <span class=\"_ _27\"></span>r\u00e9pondent <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>aux crit\u00e8res <span class=\"_\"> </span>de <span class=\"_\"> </span>comptabilisation <span class=\"_\"> </span><span class=\"ls22\">de</span>s <span class=\"_\"> </span>couvertures. <span class=\"_\"> </span>Ces instruments d\u00e9riv\u00e9s <span class=\"_ _2\"></span>sont reconnus \u00e0 <span class=\"_ _2\"></span>leur juste <span class=\"_ _3\"></span>valeur dans l\u2019\u00e9tat <span class=\"_ _2\"></span>de la <span class=\"_ _3\"></span>situation financi\u00e8re, <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>variations de la <span class=\"_ _1\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>\u00e9tant <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptabilis\u00e9es <span class=\"_ _1\"></span>dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>compte de r\u00e9sultat<span class=\"ls67\">s.</span> Ces <span class=\"_ _26\"> </span>instruments <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>alors<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qualifi\u00e9s <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture \u00e9conomique <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>mesure <span class=\"_ _2\"></span>o\u00f9 <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>objectif <span class=\"_ _2\"></span>n\u2019est <span class=\"_ _2\"></span>pas de <span class=\"_ _0\"></span><span class=\"ls1\">sp\u00e9culer su<span class=\"_ _0\"></span>r des <span class=\"_ _0\"></span>positions. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>Groupe ne<span class=\"_ _0\"></span> d\u00e9tient<span class=\"_ _0\"></span> </span>d\u2019ailleurs aucun instrument d\u00e9riv\u00e9 \u00e0 titre sp\u00e9culatif. &gt;&gt;<span class=\"ls1\"> Pour en s<span class=\"_ _0\"></span>avoir plus sur <span class=\"_ _0\"></span>les produi<span class=\"_ _0\"></span>ts d\u00e9riv\u00e9s, </span>consultez la note  <span class=\"_ _0\"></span>0",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__60": {
   "value": "1.10.3 <span class=\"_ _48\"> </span>Instruments d\u00e9r<span class=\"_ _3\"></span>iv\u00e9s Les <span class=\"_ _47\"> </span>instru<span class=\"_ _0\"></span>ments <span class=\"_ _47\"> </span>d\u00e9riv\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sont <span class=\"_ _48\"> </span>com<span class=\"_ _0\"></span>ptabilis\u00e9s <span class=\"_ _47\"> </span>\u00e0 leur juste valeur \u00e0 la d<span class=\"_ _0\"></span>ate de lasont conc<span class=\"_ _0\"></span>lues. Les <span class=\"_ _2\"></span>variations <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>instruments<span class=\"_ _0\"></span> d\u00e9riv\u00e9s s<span class=\"_ _0\"></span>ont co<span class=\"_ _0\"></span>mptabilis\u00e9es <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _1\"></span>sauf <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>consid\u00e9r\u00e9es <span class=\"_ _1\"></span>comme<span class=\"_ _0\"></span> des couvertures de f<span class=\"_ _0\"></span>lux de tr\u00e9sorerie.<span class=\"_ _0\"></span> Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>d\u00e9signe <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ertaines <span class=\"_ _26\"> </span>transactions <span class=\"_ _26\"> </span>sur<span class=\"_ _0\"></span> produits <span class=\"_ _50\"> </span>d\u00e9riv\u00e9s <span class=\"_ _5b\"> </span>comme<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>couvertures <span class=\"_ _5b\"> </span>de <span class=\"_ _50\"> </span>la variabilit\u00e9 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>just<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>va<span class=\"_ _0\"></span>leu<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>actifs <span class=\"_ _2\"></span>ou <span class=\"_ _2\"></span>passifs<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _0\"></span>(couvertures<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>juste <span class=\"_ _0\"></span>valeur); <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> tant <span class=\"_ _0\"></span>qu\u2019engagemen<span class=\"_ _0\"></span>ts <span class=\"_ _0\"></span>fermes <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>reconnus; <span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>couverture <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>variabilit\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _58\"> </span>d\u00e9coulant <span class=\"_ _58\"> </span>d\u2019u<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>risque<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sp\u00e9cifiq<span class=\"_ _0\"></span>ue associ\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>passif <span class=\"_ _0\"></span>reconnu <span class=\"_ _1\"></span>ou <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> une <span class=\"_ _66\"> </span>transaction <span class=\"_ _66\"> </span>pr\u00e9visionne<span class=\"_ _0\"></span>lle <span class=\"_ _11\"> </span>hautem<span class=\"_ _0\"></span>ent probableion (couverture <span class=\"_ _0\"></span>des flux de tr\u00e9sorerie).<span class=\"_ _0\"></span> Le <span class=\"_ _53\"> </span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _53\"> </span>documente<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>au <span class=\"_ _4f\"> </span>d\u00e9but <span class=\"_ _4f\"> </span>de <span class=\"_ _53\"> </span>l<span class=\"_ _0\"></span>a transaction <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relation <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>instruments <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> couverture <span class=\"_ _26\"></span>et <span class=\"_ _27\"></span>l\u2019\u00e9l<span class=\"_ _0\"></span>\u00e9ment <span class=\"_ _27\"></span>couvert, <span class=\"_ _26\"> </span>ai<span class=\"_ _0\"></span>nsi <span class=\"_ _27\"></span>que <span class=\"_ _26\"> </span>son objectif <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>gestion <span class=\"_ _26\"></span>des <span class=\"_ _27\"></span>r<span class=\"_ _0\"></span>isques <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>sa <span class=\"_ _26\"> </span>strat\u00e9gie<span class=\"_ _0\"></span> pour <span class=\"_ _46\"> </span>entrepren<span class=\"_ _0\"></span>dre <span class=\"_ _46\"> </span>divers<span class=\"_ _0\"></span>es <span class=\"_ _46\"> </span>op\u00e9rations <span class=\"_ _46\"> </span>de<span class=\"_ _0\"></span> couverture. <span class=\"_ _82\"> </span>Transaction<span class=\"_ _0\"></span>s. <span class=\"_ _6b\"> </span>Le <span class=\"_ _82\"> </span>G<span class=\"_ _0\"></span>roupe documente <span class=\"_ _0\"></span>\u00e9gale<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u00e9valuation, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fois au <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_\"> </span>co<span class=\"_ _0\"></span>uverture <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>sur <span class=\"_ _6d\"> </span>une <span class=\"_ _6d\"> </span>base continue, de la question de sav<span class=\"_ _0\"></span>oir si les d\u00e9riv\u00e9s utilis\u00e9s <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>op\u00e9rat<span class=\"_ _0\"></span>ions <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>couvertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sont tr\u00e8s efficaces pour<span class=\"_ _0\"></span> compenser les variations d<span class=\"_ _0\"></span>e la <span class=\"_ _48\"> </span>juste<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>valeur <span class=\"_ _55\"> </span>ou <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _48\"> </span>flux <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>tr\u00e9sorer<span class=\"_ _0\"></span>ie <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> \u00e9l\u00e9ments couverts.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Couvertures de flux de tr<span class=\"_ _0\"></span>\u00e9sorerie </span></span>Les <span class=\"_\"> </span>i<span class=\"_ _3\"></span>nstruments <span class=\"_ _48\"> </span>financiers <span class=\"_ _48\"> </span>d\u00e9riv\u00e9s <span class=\"_\"> </span>ut<span class=\"_ _3\"></span>ilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _48\"> </span>la couverture <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>flux <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _2\"></span>futu<span class=\"_ _0\"></span>rs <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>d\u00e9sign\u00e9s comme <span class=\"_ _0\"></span>instruments <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>couverture <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la comptabilit\u00e9 de couverture des flux de tr\u00e9sorerie.  La part effective des variat<span class=\"_ _3\"></span>ions de la juste <span class=\"_ _3\"></span>valeur des transactions <span class=\"_ _26\"> </span>d\u00e9riv\u00e9es, <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>nsid\u00e9r\u00e9e<span class=\"ls67\">s <span class=\"_ _26\"> </span></span>et <span class=\"_ _26\"> </span>qualifi\u00e9e<span class=\"ls67\">s <span class=\"_ _26\"> </span></span>en tant <span class=\"_ _5b\"> </span>qu\u2019op\u00e9rations <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>couvertures <span class=\"_ _50\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>flux <span class=\"_ _5b\"> </span>de tr\u00e9sorerie, est comptabilis<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>e dans l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>fonds propres. Le <span class=\"_\"> </span>gain <span class=\"_ _48\"> </span>ou <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>perte <span class=\"_\"> </span>li\u00e9 <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>part <span class=\"_\"> </span>inefficace <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>la couverture <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>comptabilis\u00e9 <span class=\"_ _1\"></span>imm\u00e9diatement <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>le compte de r\u00e9sultat. Les <span class=\"_ _4e\"> </span>montants <span class=\"_ _6d\"> </span>accu<span class=\"_ _0\"></span>mul\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _4\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _4e\"> </span>fonds <span class=\"_ _4e\"> </span>propres <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>ont recycl\u00e9s <span class=\"_ _5\"> </span>dans <span class=\"_\"> </span>le <span class=\"_ _5\"> </span>compte <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>r\u00e9sultat <span class=\"_ _5\"> </span>pendant <span class=\"_\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s exercices au cours desquels le poste couvert affecte le<span class=\"ls1\">s <span class=\"_ _1\"></span>profits <span class=\"_ _27\"></span>ou <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>pertes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(le <span class=\"_ _1\"></span>jour <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>vente <span class=\"_ _1\"></span>pr\u00e9vue </span>couverte, par exemple). Lorsqu\u2019un <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>couverture <span class=\"_ _3\"></span>vient <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>\u00e9ch\u00e9ance ou <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>vendu, <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>lorsqu\u2019une <span class=\"_ _26\"> </span>couverture <span class=\"_ _26\"> </span>ne <span class=\"_ _26\"> </span>r\u00e9p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>nd plus <span class=\"_ _26\"> </span>aux <span class=\"_ _47\"> </span>crit\u00e8res <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>comptabilit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture, tout <span class=\"_ _47\"> </span>gain <span class=\"_ _26\"> </span>ou <span class=\"_ _47\"> </span>perte <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>umul\u00e9 <span class=\"_ _26\"> </span>existant <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>fo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ds propres <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>cette date <span class=\"_ _0\"></span>reste <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les fon<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>propres <span class=\"_ _0\"></span>et sera reclass\u00e9 dans le compte de r\u00e9sultat <span class=\"lsca\">au<span class=\"_ _0\"></span></span> moment o\u00f9 <span class=\"_\"> </span>la <span class=\"_\"> </span>transaction <span class=\"_\"> </span>pr\u00e9vue <span class=\"_\"> </span>e<span class=\"_ _3\"></span>st <span class=\"_\"> </span>finalement <span class=\"_\"> </span>reconnue dans <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>compte <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>r\u00e9sultat. <span class=\"_ _26\"> </span>Lorsqu\u2019une <span class=\"_ _27\"></span>transaction pr\u00e9v<span class=\"lsca\">ue<span class=\"_ _0\"></span></span> <span class=\"_ _26\"> </span>ne <span class=\"_ _47\"> </span>doit <span class=\"_ _47\"> </span>plus <span class=\"_ _47\"> </span>avoir <span class=\"_ _47\"> </span>lieu, <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>gain <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>perte cumul\u00e9e <span class=\"_ _7\"> </span>d\u00e9clar\u00e9 <span class=\"_ _7\"> </span>dans <span class=\"_ _52\"> </span>les <span class=\"_ _7\"> </span>fonds <span class=\"_ _7\"> </span>propres <span class=\"_ _7\"> </span>est imm\u00e9diatement <span class=\"_ _5a\"> </span>transf\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _5a\"> </span>dans <span class=\"_ _53\"> </span>le <span class=\"_ _46\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> r\u00e9sultat<span class=\"ls67\">s.</span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">D\u00e9riv\u00e9s qui ne sont pas admissibles \u00e0 la </span></span>comptabilit\u00e9 de couve<span class=\"_ _0\"></span>rture Certains <span class=\"_ _1\"></span>instruments <span class=\"_ _27\"></span>d\u00e9riv\u00e9s <span class=\"_ _1\"></span>ne <span class=\"_ _27\"></span>r\u00e9pondent <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>aux crit\u00e8res <span class=\"_\"> </span>de <span class=\"_\"> </span>comptabilisation <span class=\"_\"> </span><span class=\"ls22\">de</span>s <span class=\"_\"> </span>couvertures. <span class=\"_\"> </span>Ces instruments d\u00e9riv\u00e9s <span class=\"_ _2\"></span>sont reconnus \u00e0 <span class=\"_ _2\"></span>leur juste <span class=\"_ _3\"></span>valeur dans l\u2019\u00e9tat <span class=\"_ _2\"></span>de la <span class=\"_ _3\"></span>situation financi\u00e8re, <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>variations de la <span class=\"_ _1\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>\u00e9tant <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptabilis\u00e9es <span class=\"_ _1\"></span>dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>compte de r\u00e9sultat<span class=\"ls67\">s.</span> Ces <span class=\"_ _26\"> </span>instruments <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>alors<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qualifi\u00e9s <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture \u00e9conomique <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>mesure <span class=\"_ _2\"></span>o\u00f9 <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>objectif <span class=\"_ _2\"></span>n\u2019est <span class=\"_ _2\"></span>pas de <span class=\"_ _0\"></span><span class=\"ls1\">sp\u00e9culer su<span class=\"_ _0\"></span>r des <span class=\"_ _0\"></span>positions. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>Groupe ne<span class=\"_ _0\"></span> d\u00e9tient<span class=\"_ _0\"></span> </span>d\u2019ailleurs aucun instrument d\u00e9riv\u00e9 \u00e0 titre sp\u00e9culatif. &gt;&gt;<span class=\"ls1\"> Pour en s<span class=\"_ _0\"></span>avoir plus sur <span class=\"_ _0\"></span>les produi<span class=\"_ _0\"></span>ts d\u00e9riv\u00e9s, </span>consultez la note  <span class=\"_ _0\"></span>0",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__62": {
   "value": "<span class=\"ff38 fcd\">D\u00e9riv\u00e9s qui ne sont pas admissibles \u00e0 la </span>comptabilit\u00e9 de couve<span class=\"_ _0\"></span>rture Certains <span class=\"_ _1\"></span>instruments <span class=\"_ _27\"></span>d\u00e9riv\u00e9s <span class=\"_ _1\"></span>ne <span class=\"_ _27\"></span>r\u00e9pondent <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>aux crit\u00e8res <span class=\"_\"> </span>de <span class=\"_\"> </span>comptabilisation <span class=\"_\"> </span><span class=\"ls22\">de</span>s <span class=\"_\"> </span>couvertures. <span class=\"_\"> </span>Ces instruments d\u00e9riv\u00e9s <span class=\"_ _2\"></span>sont reconnus \u00e0 <span class=\"_ _2\"></span>leur juste <span class=\"_ _3\"></span>valeur dans l\u2019\u00e9tat <span class=\"_ _2\"></span>de la <span class=\"_ _3\"></span>situation financi\u00e8re, <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>variations de la <span class=\"_ _1\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>\u00e9tant <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mptabilis\u00e9es <span class=\"_ _1\"></span>dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>compte de r\u00e9sultat<span class=\"ls67\">s.</span> Ces <span class=\"_ _26\"> </span>instruments <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>alors<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>qualifi\u00e9s <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>couverture \u00e9conomique <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>mesure <span class=\"_ _2\"></span>o\u00f9 <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>objectif <span class=\"_ _2\"></span>n\u2019est <span class=\"_ _2\"></span>pas de <span class=\"_ _0\"></span><span class=\"ls1\">sp\u00e9culer su<span class=\"_ _0\"></span>r des <span class=\"_ _0\"></span>positions. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>Groupe ne<span class=\"_ _0\"></span> d\u00e9tient<span class=\"_ _0\"></span> </span>d\u2019ailleurs aucun instrument d\u00e9riv\u00e9 \u00e0 titre sp\u00e9culatif. &gt;&gt;<span class=\"ls1\"> Pour en s<span class=\"_ _0\"></span>avoir plus sur <span class=\"_ _0\"></span>les produi<span class=\"_ _0\"></span>ts d\u00e9riv\u00e9s, </span>consultez la note  <span class=\"_ _0\"></span>0",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__73": {
   "value": "1.11. <span class=\"_ _69\"> </span>PRODUITS ET CHARGES FINANCIERS Les <span class=\"_ _46\"> </span>revenus <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u2019int\u00e9r\u00eats <span class=\"_ _46\"> </span>sont <span class=\"_ _5a\"> </span>reconnus <span class=\"_ _46\"> </span>en<span class=\"_ _0\"></span> appliquant <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>\u00e9thode <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>rendemen<span class=\"_ _0\"></span><span class=\"ls9e\">t <span class=\"_ _1\"></span></span>r\u00e9el. <span class=\"_ _1\"></span>Les royalties <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>reconnu<span class=\"_ _0\"></span>es sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>droi<span class=\"_ _0\"></span>ts constat\u00e9s, <span class=\"_ _47\"> </span>conform\u00e9me<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>l\u2019objet <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>l\u2019accord en question. Les dividendes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>relatifs \u00e0 l\u2019ann\u00e9e N sont <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _27\"></span>lorsq<span class=\"_ _0\"></span>u\u2019est <span class=\"_ _26\"></span>\u00e9tabli <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>droit <span class=\"_ _26\"> </span>de l\u2019actionnaire <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>recevoir <span class=\"_ _0\"></span><span class=\"ls9f\">le</span> paiement <span class=\"_ _0\"></span>(c\u2019est-\u00e0-dire au cours de l\u2019ann\u00e9<span class=\"_ _0\"></span>e N+1). &gt;&gt;En <span class=\"_ _1\"></span>sav<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _1\"></span>sur <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>produits <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9penses financiers dans Note <span class=\"_ _0\"></span><span class=\"lsa0\">25</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__71": {
   "value": "1.11. <span class=\"_ _69\"> </span>PRODUITS ET CHARGES FINANCIERS Les <span class=\"_ _46\"> </span>revenus <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u2019int\u00e9r\u00eats <span class=\"_ _46\"> </span>sont <span class=\"_ _5a\"> </span>reconnus <span class=\"_ _46\"> </span>en<span class=\"_ _0\"></span> appliquant <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>\u00e9thode <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>rendemen<span class=\"_ _0\"></span><span class=\"ls9e\">t <span class=\"_ _1\"></span></span>r\u00e9el. <span class=\"_ _1\"></span>Les royalties <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>reconnu<span class=\"_ _0\"></span>es sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>droi<span class=\"_ _0\"></span>ts constat\u00e9s, <span class=\"_ _47\"> </span>conform\u00e9me<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>l\u2019objet <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>l\u2019accord en question. Les dividendes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>relatifs \u00e0 l\u2019ann\u00e9e N sont <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _27\"></span>lorsq<span class=\"_ _0\"></span>u\u2019est <span class=\"_ _26\"></span>\u00e9tabli <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>droit <span class=\"_ _26\"> </span>de l\u2019actionnaire <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>recevoir <span class=\"_ _0\"></span><span class=\"ls9f\">le</span> paiement <span class=\"_ _0\"></span>(c\u2019est-\u00e0-dire au cours de l\u2019ann\u00e9<span class=\"_ _0\"></span>e N+1). &gt;&gt;En <span class=\"_ _1\"></span>sav<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _1\"></span>sur <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>produits <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9penses financiers dans Note <span class=\"_ _0\"></span><span class=\"lsa0\">25</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__74": {
   "value": "Les <span class=\"_ _46\"> </span>revenus <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>\u2019int\u00e9r\u00eats <span class=\"_ _46\"> </span>sont <span class=\"_ _5a\"> </span>reconnus <span class=\"_ _46\"> </span>en<span class=\"_ _0\"></span> appliquant <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>\u00e9thode <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>rendemen<span class=\"_ _0\"></span><span class=\"ls9e\">t <span class=\"_ _1\"></span></span>r\u00e9el.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__75": {
   "value": "1.12. <span class=\"_ _69\"> </span>JUSTE VALEUR La <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>val<span class=\"_ _0\"></span>eur <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>le <span class=\"_ _26\"> </span>prix <span class=\"_ _27\"></span>qui <span class=\"_ _27\"></span>serait <span class=\"_ _27\"></span>re\u00e7u<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pour<span class=\"_ _0\"></span> vendre <span class=\"_ _48\"> </span>un <span class=\"_ _47\"> </span>actif <span class=\"_ _48\"> </span>ou <span class=\"_ _48\"> </span>celui <span class=\"_ _48\"> </span>qui <span class=\"_ _47\"> </span>sera<span class=\"_ _0\"></span>it <span class=\"_ _47\"> </span>pay\u00e9<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>pour transf\u00e9rer <span class=\"_ _5b\"> </span>un <span class=\"_ _58\"> </span>passif <span class=\"_ _58\"> </span>lors <span class=\"_ _58\"> </span>d\u2019une <span class=\"_ _5b\"> </span>tr<span class=\"_ _0\"></span>ansaction ordonn\u00e9e <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>participants <span class=\"_ _1\"></span><span class=\"lsa0\">du</span> <span class=\"_ _0\"></span>march\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la date <span class=\"_ _1\"></span>d\u2019\u00e9valu<span class=\"_ _0\"></span>ation. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>onformit\u00e9 <span class=\"_ _1\"></span>avec<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>IFRS <span class=\"_ _27\"></span>9, tous les intrusme<span class=\"_ _0\"></span>nts d\u00e9riv\u00e9s sont com<span class=\"_ _0\"></span>ptabilis\u00e9s \u00e0 l<span class=\"ls1\">a juste valeur d<span class=\"_ _0\"></span>ans la position financ<span class=\"_ _0\"></span>i\u00e8re. </span>La <span class=\"_ _5b\"> </span>juste <span class=\"_ _5b\"> </span>valeur <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _5b\"> </span>instruments <span class=\"_ _5b\"> </span>financiers<span class=\"_ _0\"></span> d\u00e9riv\u00e9s <span class=\"_ _47\"> </span>est <span class=\"_ _26\"> </span>soit <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>marc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _26\"> </span>ou<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>est <span class=\"_ _26\"> </span>soit<span class=\"_ _0\"></span> calcul\u00e9e <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4e\"> </span>l\u2019aide <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>mod<span class=\"_ _0\"></span>\u00e8l<span class=\"_ _3\"></span>es <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>tarificatio<span class=\"_ _0\"></span>n prenant <span class=\"_ _0\"></span>en compte <span class=\"_ _0\"></span>les taux<span class=\"_ _0\"></span> actuels <span class=\"_ _0\"></span>du march\u00e9. La <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>des <span class=\"_ _26\"> </span>instruments <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>couvertur<span class=\"_ _0\"></span>e est <span class=\"_ _2\"></span>d\u00e9finie \u00e0 <span class=\"_ _2c\"></span>l\u2019aid<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>techniques <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>valorisation<span class=\"_ _0\"></span> commun\u00e9ment <span class=\"_ _d\"> </span>utilis\u00e9es <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>les <span class=\"_ _d\"> </span>march\u00e9s<span class=\"_ _0\"></span> financiers <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>fournies <span class=\"_ _11\"> </span>par <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ources financi\u00e8res <span class=\"_ _49\"> </span>fiables. <span class=\"_ _49\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _51\"> </span>justes <span class=\"_ _49\"> </span>valeurs<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>sont<span class=\"_ _0\"></span> calcul\u00e9es <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>dates <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>transaction des instruments utilis\u00e9s.<span class=\"_ _0\"></span> La <span class=\"_ _49\"> </span>juste <span class=\"_ _49\"> </span>va<span class=\"_ _0\"></span>leur <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>instruments <span class=\"_ _49\"> </span>r<span class=\"_ _0\"></span>efl\u00e8te g\u00e9n\u00e9ralement <span class=\"_ _11\"> </span>le <span class=\"_ _15\"> </span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _15\"> </span>estim\u00e9 <span class=\"_ _15\"> </span>q<span class=\"_ _0\"></span>u\u2019IBA recevrait <span class=\"_ _d\"> </span>pour <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _d\"> </span>r\u00e8glement <span class=\"_ _d\"> </span>de <span class=\"_ _4f\"> </span>contrats<span class=\"_ _0\"></span> favorables <span class=\"_ _5b\"> </span>ou <span class=\"_ _5b\"> </span>serait <span class=\"_ _5b\"> </span>tenue <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>payer <span class=\"_ _5b\"> </span>pour<span class=\"_ _0\"></span> terminer des contrats <span class=\"_ _0\"></span>d\u00e9favorables \u00e0 la date d<span class=\"_ _0\"></span>e cl\u00f4ture, <span class=\"_ _1\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>prend <span class=\"_ _27\"></span>ainsi <span class=\"_ _27\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>gains <span class=\"_ _27\"></span><span class=\"lsa0\">ou </span>perte<span class=\"ls67\">s </span>non r\u00e9alis\u00e9s sur <span class=\"_ _0\"></span>les contrats en cours<span class=\"_ _0\"></span>. La <span class=\"_ _4e\"> </span>norme <span class=\"_ _4\"> </span>IFRS <span class=\"_ _4e\"> </span>13 <span class=\"_ _4\"> </span>\u00ab<span class=\"ff37\">\u00c9valuation <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>la <span class=\"_ _4\"> </span>juste </span>valeur\u00bb<span class=\"ff36 ls9c\">, <span class=\"_ _0\"></span><span class=\"ls1\">d\u00e9crit <span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls96\">3 <span class=\"_ _1\"></span></span>niveaux <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>juste <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> </span></span>fonction <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>mesure <span class=\"_ _55\"> </span>dans <span class=\"_\"> </span>laquelle <span class=\"_ _48\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>juste valeur est observable<span class=\"_ _0\"></span> : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Niveau <span class=\"_ _1\"></span>1 <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _0\"></span>aluations <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>valeur  </span></span>sont <span class=\"_ _5b\"> </span>ce<span class=\"ls96\">ux<span class=\"_ _0\"></span></span> <span class=\"_ _5b\"> </span>d\u00e9riv\u00e9s <span class=\"_ _58\"> </span>de <span class=\"_ _58\"> </span>prix <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ot\u00e9s <span class=\"_ _5b\"> </span>(non ajust\u00e9s) <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>marc<span class=\"_ _0\"></span>h\u00e9s <span class=\"_ _47\"> </span>actifs <span class=\"_ _47\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _47\"> </span>des actifs ou des pas<span class=\"_ _0\"></span>sifs identiques. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Niveau <span class=\"_ _1\"></span>2 <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _0\"></span>aluations <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>j<span class=\"_ _0\"></span>uste <span class=\"_ _1\"></span>valeur </span></span>sont <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>e<span class=\"ls96\">ux</span> <span class=\"_ _26\"></span>d\u00e9riv\u00e9s <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>donn\u00e9es <span class=\"_ _26\"> </span>autres <span class=\"_ _26\"> </span>que les <span class=\"_ _26\"> </span>prix <span class=\"_ _26\"> </span>cot\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>vis\u00e9s <span class=\"_ _26\"> </span>au <span class=\"_ _47\"> </span>niveau <span class=\"_ _26\"> </span>1, <span class=\"_ _26\"> </span>q<span class=\"_ _0\"></span>ui <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>ont observables <span class=\"_\"> </span>pour <span class=\"_ _48\"> </span>l\u2019actif <span class=\"_\"> </span>ou <span class=\"_ _48\"> </span>le <span class=\"_\"> </span>passif, <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>oit directement <span class=\"_ _11\"> </span>(\u00e0 <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>avoir <span class=\"_ _15\"> </span>des <span class=\"_ _11\"> </span>prix)<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span><span class=\"lsa0\">ou</span> indirectement (<span class=\"_ _0\"></span>\u00e0 savoir d\u00e9riv\u00e9s de prix).<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Niveau 3 <span class=\"_ _0\"></span>Les \u00e9valu<span class=\"_ _0\"></span>ations de la <span class=\"_ _0\"></span>juste valeu<span class=\"_ _0\"></span><span class=\"lsd3\">r </span></span></span>sont <span class=\"_ _56\"> </span>ceux <span class=\"_ _56\"> </span>d\u00e9riv\u00e9s <span class=\"_ _56\"> </span>de <span class=\"_ _5d\"> </span>t<span class=\"_ _0\"></span>echniques d\u2019\u00e9valuation <span class=\"_ _46\"> </span>pour <span class=\"_ _46\"> </span>lesquelles <span class=\"_ _46\"> </span>le <span class=\"_ _46\"> </span>niveau<span class=\"_ _0\"></span> d\u2019intrant <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>plus <span class=\"_ _1\"></span>bas <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>significatif <span class=\"_ _0\"></span>pour<span class=\"_ _0\"></span> l\u2019\u00e9valuation <span class=\"_ _44\"> </span>de <span class=\"_ _6f\"> </span>la <span class=\"_ _44\"> </span>juste <span class=\"_ _6f\"> </span>valeur <span class=\"_ _44\"> </span>est inobservable.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__76": {
   "value": "1.13. <span class=\"_ _69\"> </span>TR\u00c9SORERIE ET \u00c9QUIVALENTS DE TR\u00c9SORERIE Les <span class=\"_ _26\"> </span>soldes <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"> </span>comptab<span class=\"_ _0\"></span>ilis\u00e9s <span class=\"_ _27\"></span>\u00e0<span class=\"_ _0\"></span> leur <span class=\"_ _7\"> </span>valeur <span class=\"_ _46\"> </span>nominale. <span class=\"_ _7\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _7\"> </span>\u00e9quivalents <span class=\"_ _7\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _57\"> </span>s<span class=\"_ _0\"></span>ont <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _57\"> </span>investissements <span class=\"_ _15\"> </span>tr\u00e8s<span class=\"_ _0\"></span> liquides <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e0 co<span class=\"_ _0\"></span>urt ter<span class=\"_ _0\"></span>me q<span class=\"_ _0\"></span>ui peuven<span class=\"_ _0\"></span>t \u00eatre <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilis\u00e9s pour <span class=\"_ _55\"> </span>tout <span class=\"_\"> </span>object <span class=\"_ _55\"> </span>dont <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>date <span class=\"_ _55\"> </span>d\u2019\u00e9ch\u00e9ance <span class=\"_\"> </span>ne d\u00e9passe <span class=\"_ _4e\"> </span>pas <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>trois <span class=\"_ _4e\"> </span>m<span class=\"_ _0\"></span>ois <span class=\"_ _6d\"> </span>suivant<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>da<span class=\"_ _0\"></span>te d\u2019acquisition. <span class=\"_ _5b\"> </span>Pour <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>ta<span class=\"_ _0\"></span>bleau <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _5b\"> </span>flux <span class=\"_ _5b\"> </span>de tr\u00e9sorerie, <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>tr\u00e9sorerie <span class=\"_ _55\"> </span>et <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>\u00e9qu<span class=\"_ _0\"></span>ivalents <span class=\"_ _55\"> </span>de tr\u00e9sorerie <span class=\"_ _61\"> </span>compren<span class=\"_ _0\"></span>nent <span class=\"_ _60\"> </span>les <span class=\"_ _61\"> </span>d\u00e9co<span class=\"_ _0\"></span>uverts bancaires <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>soumis <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _4f\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span>risqu<span class=\"_ _0\"></span>e n\u00e9gligeable de var<span class=\"_ _0\"></span>iation de valeur. Si <span class=\"_ _48\"> </span>un <span class=\"_ _55\"> </span>montant <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>liqu<span class=\"_ _0\"></span>idit\u00e9 <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>bloqu\u00e9 <span class=\"_ _48\"> </span>sur <span class=\"_ _55\"> </span>un compte <span class=\"_ _26\"> </span>afin <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>satisfaire <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>object <span class=\"_ _26\"> </span>part<span class=\"_ _0\"></span>iculier, mais <span class=\"_ _3\"></span>plac\u00e9 <span class=\"_ _3\"></span>sur <span class=\"_ _3\"></span>des i<span class=\"_ _3\"></span>nvestissement<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>tr\u00e8s <span class=\"_ _3\"></span>liquides,<span class=\"_ _0\"></span> renouvel\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>ch<span class=\"_ _0\"></span>aque <span class=\"_ _4\"> </span>\u00e9ch\u00e9ance, <span class=\"_ _51\"> </span>jusqu'\u00e0 <span class=\"_ _51\"> </span>ce<span class=\"_ _0\"></span> qu'ils <span class=\"_ _2\"></span>soient<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>n\u00e9ces<span class=\"_ _0\"></span>saires <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l'<span class=\"_ _0\"></span>usage <span class=\"_ _2\"></span>sp\u00e9cial, <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>lors ces <span class=\"_ _47\"> </span>\u00e9quivalents <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _47\"> </span>consid\u00e9r\u00e9s<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>restreints <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>class\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>autr<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>\u00e0 long terme. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _58\"> </span>En <span class=\"_ _5b\"> </span>sav<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _58\"> </span>plus <span class=\"_ _58\"> </span>sur <span class=\"_ _58\"> </span>l\u2019argent <span class=\"_ _58\"> </span>liquide <span class=\"_ _58\"> </span>et </span>\u00e9quivalents de tr\u00e9sorer<span class=\"_ _0\"></span>ie en note <span class=\"lsa0\">15</span><span class=\"ff36 fcd\"> </span>Le <span class=\"_ _47\"> </span>tableau <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>f<span class=\"_ _0\"></span>lux <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>tr\u00e9<span class=\"_ _0\"></span>sorerie <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>pr\u00e9par\u00e9 selon <span class=\"_ _46\"> </span>la <span class=\"_ _5a\"> </span>m\u00e9thode <span class=\"_ _5a\"> </span>indirecte. <span class=\"_ _46\"> </span>Les<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _46\"> </span>de tr\u00e9sorerie <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>soci\u00e9t\u00e9s <span class=\"_ _48\"> </span>\u00e9<span class=\"_ _0\"></span>trang\u00e8res <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>group<span class=\"_ _0\"></span>e sont <span class=\"_ _d\"> </span>traduits <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _d\"> </span>des <span class=\"_ _4f\"> </span>t<span class=\"_ _0\"></span>aux <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>oyens. <span class=\"_ _4f\"> </span>L<span class=\"_ _0\"></span>es changements <span class=\"_ _27\"></span>dans <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>structure <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>groupe, <span class=\"_ _27\"></span>les<span class=\"_ _0\"></span> acquisitions <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>sont <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s bruts, <span class=\"_ _d\"> </span>hors <span class=\"_ _d\"> </span>tr\u00e9sorerie <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>\u00e9quivalents <span class=\"_ _d\"> </span>de tr\u00e9sorerie, <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>sont <span class=\"_ _50\"> </span>inclus <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>les <span class=\"_ _49\"> </span>flux <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie li\u00e9s aux act<span class=\"_ _0\"></span>ivit\u00e9s d\u2019investissement.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__79": {
   "value": "Si <span class=\"_ _48\"> </span>un <span class=\"_ _55\"> </span>montant <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>liqu<span class=\"_ _0\"></span>idit\u00e9 <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>bloqu\u00e9 <span class=\"_ _48\"> </span>sur <span class=\"_ _55\"> </span>un compte <span class=\"_ _26\"> </span>afin <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>satisfaire <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>object <span class=\"_ _26\"> </span>part<span class=\"_ _0\"></span>iculier, mais <span class=\"_ _3\"></span>plac\u00e9 <span class=\"_ _3\"></span>sur <span class=\"_ _3\"></span>des i<span class=\"_ _3\"></span>nvestissement<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>tr\u00e8s <span class=\"_ _3\"></span>liquides,<span class=\"_ _0\"></span> renouvel\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>ch<span class=\"_ _0\"></span>aque <span class=\"_ _4\"> </span>\u00e9ch\u00e9ance, <span class=\"_ _51\"> </span>jusqu'\u00e0 <span class=\"_ _51\"> </span>ce<span class=\"_ _0\"></span> qu'ils <span class=\"_ _2\"></span>soient<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>n\u00e9ces<span class=\"_ _0\"></span>saires <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l'<span class=\"_ _0\"></span>usage <span class=\"_ _2\"></span>sp\u00e9cial, <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>lors ces <span class=\"_ _47\"> </span>\u00e9quivalents <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>tr\u00e9s<span class=\"_ _0\"></span>orerie <span class=\"_ _26\"> </span>sont <span class=\"_ _47\"> </span>consid\u00e9r\u00e9s<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>restreints <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>class\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>autr<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>\u00e0 long terme.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__80": {
   "value": "1.15. <span class=\"_ _69\"> </span>CAPITAL SOUSCRITLes <span class=\"_ _2\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ions <span class=\"_ _3\"></span>ordinaires <span class=\"_ _2\"></span>sont class\u00e9es <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>la rubrique \u00ab <span class=\"_ _50\"> </span>Cap<span class=\"_ _0\"></span>ital-souscrit <span class=\"_ _50\"> </span>\u00bb.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__81": {
   "value": "L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _5b\"> </span>actions <span class=\"_ _50\"> </span>propres <span class=\"_ _5b\"> </span>sont d\u00e9duites <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>fonds <span class=\"_ _47\"> </span>propres. <span class=\"_ _26\"> </span>L<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>mouvements <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>es actions pr<span class=\"_ _3\"></span>opres n<span class=\"_ _3\"></span>\u2019affectent <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> compte <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>r\u00e9sultat.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> En savoir plus sur le ca<span class=\"_ _0\"></span>pi<span class=\"_ _3\"></span>tal dans Note <span class=\"_ _0\"></span><span class=\"lsa0\">16</span><span class=\"ff36 fcd\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__82": {
   "value": "1.16. <span class=\"_ _69\"> </span>SUBSIDES EN CAPITAL Les <span class=\"_ _27\"></span>subsides <span class=\"_ _26\"> </span>en <span class=\"_ _1\"></span>capi<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>al <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>comptabilis\u00e9s <span class=\"_ _27\"></span>comme revenus <span class=\"_ _58\"> </span>re\u00e7us <span class=\"_ _5b\"> </span>en <span class=\"_ _52\"> </span>avance. <span class=\"_ _5b\"> </span>Les <span class=\"_ _58\"> </span>subsides <span class=\"_ _58\"> </span>sont comptabilis\u00e9es <span class=\"_ _2\"></span>en pr<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>duits <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>m\u00eame <span class=\"_ _2\"></span>taux <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>ta<span class=\"_ _0\"></span>ux d\u2019amortissement <span class=\"_ _26\"> </span>des <span class=\"_ _27\"> </span>immob<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>lisations <span class=\"_ _26\"> </span>auxquelles <span class=\"_ _26\"> </span>ils se rapportent. <span class=\"_ _2\"></span>Lorsque les <span class=\"_ _2\"></span>subventions sont r<span class=\"_ _3\"></span>elatives \u00e0 <span class=\"_ _d\"> </span>un <span class=\"_ _57\"> </span>des <span class=\"_ _d\"> </span>couts <span class=\"_ _d\"> </span>non <span class=\"_ _57\"> </span>capitalis\u00e9s, <span class=\"_ _57\"> </span>ils <span class=\"_ _d\"> </span>sont syst\u00e9matiquement <span class=\"_ _51\"> </span>comptabilis\u00e9s <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mme <span class=\"_ _51\"> </span>revenus dans<span class=\"ls1\"> <span class=\"_ _2\"></span>la p\u00e9rio<span class=\"_ _3\"></span>de a<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cours <span class=\"_ _2\"></span>de la<span class=\"_ _3\"></span>quelle<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"lscf\">le<span class=\"ls1\">s <span class=\"_ _3\"></span>co\u00fbts o<span class=\"_ _3\"></span>nt <span class=\"_ _3\"></span>\u00e9t\u00e9 </span></span></span>engag\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__83": {
   "value": "1.17. <span class=\"_ _69\"> </span>PROVISIONS ET PASSIFS \u00c9VENTUELS 1.17.1 <span class=\"_ _48\"> </span>Provisions Une <span class=\"_ _6d\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>comptabilis\u00e9e <span class=\"_ _4e\"> </span>uniqueme<span class=\"_ _0\"></span>nt  lorsque : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IBA <span class=\"_ _2c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>l\u2019obligation <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transf\u00e9rer <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>b\u00e9n\u00e9f<span class=\"_ _0\"></span>ices </span></span>\u00e9conomiques <span class=\"_ _6f\"> </span>\u00e0 <span class=\"_ _6f\"> </span>c<span class=\"_ _0\"></span>ause <span class=\"_ _6f\"> </span>d\u2019\u00e9v\u00e9nements<span class=\"_ _0\"></span> pass\u00e9s; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Il est<span class=\"_ _0\"></span> probable <span class=\"_ _0\"></span>(plus <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>contraire) <span class=\"_ _0\"></span>qu'un </span></span>tel transfert <span class=\"_ _0\"></span>sera n\u00e9cessair<span class=\"_ _0\"></span>e <span class=\"ls96\">pour</span> mettre <span class=\"_ _0\"></span>fin  \u00e0 <span class=\"ls1\"> l'obligation ;<span class=\"_ _0\"></span> </span>\u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Il <span class=\"_ _2\"></span>est po<span class=\"_ _3\"></span>ssible <span class=\"_ _3\"></span>d\u2019esti<span class=\"_ _0\"></span>mer <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>mani\u00e8re <span class=\"_ _3\"></span>fiable <span class=\"_ _3\"></span><span class=\"ls9f\">le<span class=\"ls1\"> </span></span></span>montant de l\u2019obligati<span class=\"_ _0\"></span>on. Lorsqu\u2019il <span class=\"_ _2\"></span>est probable <span class=\"_ _2\"></span>que l\u2019impact <span class=\"_ _2\"></span>sera <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>at\u00e9riel (pour <span class=\"_ _27\"></span>les <span class=\"_ _26\"> </span>provisions <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>long <span class=\"_ _27\"></span>terme), <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>mo<span class=\"_ _0\"></span>ntant comptabilis\u00e9 <span class=\"_ _47\"> </span>en <span class=\"_ _26\"> </span>tant <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>provision <span class=\"_ _47\"> </span>est <span class=\"_ _26\"> </span>estim\u00e9<span class=\"_ _0\"></span> sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tuelle <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>(fac<span class=\"_ _0\"></span>teur d\u2019actualisation). <span class=\"_ _0\"></span>L\u2019augmentation <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provision due <span class=\"_ _48\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>passage<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>du <span class=\"_ _55\"> </span>temps <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>compta<span class=\"_ _0\"></span>bilis\u00e9e dans les charges f<span class=\"_ _0\"></span>inanci\u00e8res. Une <span class=\"_ _6f\"> </span>obligation <span class=\"_ _6f\"> </span>r<span class=\"_ _0\"></span>\u00e9sulte <span class=\"_ _6f\"> </span>d\u2019un <span class=\"_ _6f\"> </span>\u00e9v\u00e9ne<span class=\"_ _0\"></span>ment contraignant <span class=\"_\"> </span>et<span class=\"_ _0\"></span> <span class=\"_\"> </span>peut <span class=\"_\"> </span>pren<span class=\"_ _0\"></span>dre <span class=\"_\"> </span>la <span class=\"_\"> </span>forme <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019une obligation <span class=\"_ _2\"></span>l\u00e9gale <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>d\u2019une <span class=\"_ _2\"></span>obligatio<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>implicite <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span><span class=\"ls9f\">il </span>y <span class=\"_\"> </span>a <span class=\"_\"> </span>obligation <span class=\"_\"> </span>implicite <span class=\"_\"> </span>lorsque <span class=\"_\"> </span>les <span class=\"_\"> </span>prat<span class=\"_ _0\"></span>iques pass\u00e9es <span class=\"_ _5a\"> </span>d\u2019IBA <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>uivent <span class=\"_ _46\"> </span>un <span class=\"_ _5a\"> </span>sch\u00e9ma <span class=\"_ _5a\"> </span>\u00e9tabli <span class=\"_ _0\"></span> indiqu<span class=\"ls96\">ant</span> <span class=\"_ _27\"></span>aux <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>utres <span class=\"_ _1\"></span>partie<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>Soci\u00e9t\u00e9 <span class=\"_ _27\"></span>va accepter <span class=\"_ _56\"> </span>certaines<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>responsabilit<span class=\"_ _0\"></span>\u00e9s; <span class=\"_ _56\"> </span>ces pratiques <span class=\"_ _1\"></span>ont <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>d\u00e9finitive <span class=\"_ _1\"></span>susc<span class=\"_ _0\"></span>it\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>attentes fond\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le c<span class=\"_ _0\"></span>hef des <span class=\"_ _0\"></span>autres<span class=\"_ _0\"></span> parties <span class=\"_ _0\"></span>qu\u2019IBA<span class=\"_ _0\"></span> va <span class=\"_ _51\"> </span>d\u00e9ch<span class=\"_ _0\"></span>arger <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>leurs <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>esponsabilit\u00e9s)<span class=\"_ _0\"></span>. <span class=\"_ _51\"> </span>Un \u00e9v\u00e9nement <span class=\"_ _0\"></span>contraignant <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>laisse <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span>aucun<span class=\"_ _0\"></span> autre <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>hoix <span class=\"_ _5b\"> </span>r\u00e9aliste <span class=\"_ _5b\"> </span>que <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>s\u2019acquitter <span class=\"_ _5b\"> </span><span class=\"lsa0\">de </span>l\u2019obligation, <span class=\"_ _6d\"> </span>ind\u00e9penda<span class=\"_ _0\"></span>mment <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>ses<span class=\"_ _0\"></span> <span class=\"_\"> </span>actions<span class=\"_ _0\"></span> futures. Les <span class=\"_ _2\"></span>prov<span class=\"_ _0\"></span>isions <span class=\"_ _2\"></span>pour les <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _2\"></span>de remise <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e9tat,<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>restauratio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>d\u00e9mant\u00e8leme<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>d<span class=\"ls96\">es</span> <span class=\"_ _1\"></span>sites sont <span class=\"_ _4\"> </span>enregist\u00e9es <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re <span class=\"_ _4\"> </span>appropri\u00e9e <span class=\"_ _51\"> </span><span class=\"lsa0\">en </span>application les <span class=\"_ _0\"></span>dispositions ci-dessus<span class=\"_ _0\"></span>. Si <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>sig<span class=\"_ _0\"></span>n\u00e9 <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>contrat <span class=\"_ _47\"> </span>on\u00e9reux<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>(les <span class=\"_ _47\"> </span>co<span class=\"_ _0\"></span>\u00fbts in\u00e9vitables <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>s\u2019acqu<span class=\"_ _0\"></span>itter <span class=\"_ _58\"> </span>des <span class=\"_ _58\"> </span>obligations<span class=\"_ _0\"></span> contractuelles<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>d\u00e9pass<span class=\"_ _0\"></span>ent <span class=\"_ _71\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _71\"> </span>avan<span class=\"_ _0\"></span>tages \u00e9conomiques <span class=\"_ _6d\"> </span>dont<span class=\"_ _0\"></span> <span class=\"_\"> </span>IBA <span class=\"_ _6d\"> </span>esp\u00e8re <span class=\"_ _6d\"> </span>b\u00e9n\u00e9ficier <span class=\"_ _6d\"> </span>au<span class=\"_ _0\"></span> titre <span class=\"_ _47\"> </span>du <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ontrat), <span class=\"_ _47\"> </span>l\u2019obligation<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>adre <span class=\"_ _26\"> </span>du<span class=\"_ _0\"></span> contrat est reconnue c<span class=\"_ _0\"></span>omme une provision.<span class=\"_ _0\"></span> Une <span class=\"_ _5f\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_ _5f\"> </span>pour <span class=\"_ _54\"> </span>restructurati<span class=\"_ _0\"></span>on <span class=\"_ _5f\"> </span>es<span class=\"_ _0\"></span>t enregistr\u00e9e uniqueme<span class=\"_ _0\"></span>nt si IBA d\u00e9montr<span class=\"_ _0\"></span>e que la Soci\u00e9t\u00e9 <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>tro<span class=\"_ _0\"></span>uve <span class=\"_ _15\"> </span>dan<span class=\"_ _0\"></span>s <span class=\"_ _15\"> </span>l\u2019obligation<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> restructurer <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _48\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>date <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>cl\u00f4ture. <span class=\"_ _48\"> </span>L<span class=\"_ _0\"></span>\u2019obligation<span class=\"_ _0\"></span> doit <span class=\"_ _0\"></span>\u00eatre <span class=\"_ _0\"></span>d\u00e9montr<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _0\"></span>comme <span class=\"_ _0\"></span>suit<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a) <span class=\"_ _0\"></span>\u00e9laborer <span class=\"_ _0\"></span><span class=\"lsa0\">un </span>plan <span class=\"_ _4f\"> </span><span class=\"ls96\">off<span class=\"_ _0\"></span></span>iciel <span class=\"_ _53\"> </span>et<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span>d\u00e9taill\u00e9<span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span><span class=\"ls96\">qui</span> <span class=\"_ _4f\"> </span>ident<span class=\"_ _0\"></span>ifie <span class=\"_ _4f\"> </span>les principales <span class=\"_ _79\"> </span>c<span class=\"_ _0\"></span>aract\u00e9ristiques <span class=\"_ _79\"> </span>de <span class=\"_ _8d\"> </span>la restructuration <span class=\"ls9e\">; <span class=\"_ _0\"></span></span>b) <span class=\"_ _0\"></span>susciter <span class=\"_ _1\"></span>chez <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>personnes concern\u00e9es <span class=\"_ _66\"> </span>des <span class=\"_ _11\"> </span>attent<span class=\"_ _0\"></span>es <span class=\"_ _11\"> </span>fond\u00e9es <span class=\"_ _66\"> </span>selon lesquelles <span class=\"_ _1\"></span>IBA <span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>proc\u00e9der<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>restructurat<span class=\"_ _0\"></span>ion en <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ommen\u00e7ant <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>mettre <span class=\"_ _3\"></span>ce <span class=\"_ _2\"></span>plan <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>\u0153uvre <span class=\"_ _2\"></span>ou en <span class=\"_ _d\"> </span>annon\u00e7ant <span class=\"_ _d\"> </span>ses <span class=\"_ _d\"> </span>traits <span class=\"_ _d\"> </span>principaux <span class=\"_ _d\"> </span>aux personnes concern\u00e9<span class=\"_ _0\"></span>es. &gt;&gt;<span class=\"ls1\"> Pour en savoir plus sur l<span class=\"_ _0\"></span>es dispositions, voir </span>la note 0",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__84": {
   "value": "1.17.1 <span class=\"_ _48\"> </span>Provisions Une <span class=\"_ _6d\"> </span>prov<span class=\"_ _0\"></span>ision <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>comptabilis\u00e9e <span class=\"_ _4e\"> </span>uniqueme<span class=\"_ _0\"></span>nt  lorsque : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IBA <span class=\"_ _2c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>l\u2019obligation <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transf\u00e9rer <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>b\u00e9n\u00e9f<span class=\"_ _0\"></span>ices </span></span>\u00e9conomiques <span class=\"_ _6f\"> </span>\u00e0 <span class=\"_ _6f\"> </span>c<span class=\"_ _0\"></span>ause <span class=\"_ _6f\"> </span>d\u2019\u00e9v\u00e9nements<span class=\"_ _0\"></span> pass\u00e9s; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Il est<span class=\"_ _0\"></span> probable <span class=\"_ _0\"></span>(plus <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>contraire) <span class=\"_ _0\"></span>qu'un </span></span>tel transfert <span class=\"_ _0\"></span>sera n\u00e9cessair<span class=\"_ _0\"></span>e <span class=\"ls96\">pour</span> mettre <span class=\"_ _0\"></span>fin  \u00e0 <span class=\"ls1\"> l'obligation ;<span class=\"_ _0\"></span> </span>\u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Il <span class=\"_ _2\"></span>est po<span class=\"_ _3\"></span>ssible <span class=\"_ _3\"></span>d\u2019esti<span class=\"_ _0\"></span>mer <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>mani\u00e8re <span class=\"_ _3\"></span>fiable <span class=\"_ _3\"></span><span class=\"ls9f\">le<span class=\"ls1\"> </span></span></span>montant de l\u2019obligati<span class=\"_ _0\"></span>on. Lorsqu\u2019il <span class=\"_ _2\"></span>est probable <span class=\"_ _2\"></span>que l\u2019impact <span class=\"_ _2\"></span>sera <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>at\u00e9riel (pour <span class=\"_ _27\"></span>les <span class=\"_ _26\"> </span>provisions <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>long <span class=\"_ _27\"></span>terme), <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>mo<span class=\"_ _0\"></span>ntant comptabilis\u00e9 <span class=\"_ _47\"> </span>en <span class=\"_ _26\"> </span>tant <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>provision <span class=\"_ _47\"> </span>est <span class=\"_ _26\"> </span>estim\u00e9<span class=\"_ _0\"></span> sur <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tuelle <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>(fac<span class=\"_ _0\"></span>teur d\u2019actualisation). <span class=\"_ _0\"></span>L\u2019augmentation <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provision due <span class=\"_ _48\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>passage<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>du <span class=\"_ _55\"> </span>temps <span class=\"_ _55\"> </span>est <span class=\"_ _48\"> </span>compta<span class=\"_ _0\"></span>bilis\u00e9e dans les charges f<span class=\"_ _0\"></span>inanci\u00e8res. Une <span class=\"_ _6f\"> </span>obligation <span class=\"_ _6f\"> </span>r<span class=\"_ _0\"></span>\u00e9sulte <span class=\"_ _6f\"> </span>d\u2019un <span class=\"_ _6f\"> </span>\u00e9v\u00e9ne<span class=\"_ _0\"></span>ment contraignant <span class=\"_\"> </span>et<span class=\"_ _0\"></span> <span class=\"_\"> </span>peut <span class=\"_\"> </span>pren<span class=\"_ _0\"></span>dre <span class=\"_\"> </span>la <span class=\"_\"> </span>forme <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019une obligation <span class=\"_ _2\"></span>l\u00e9gale <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>d\u2019une <span class=\"_ _2\"></span>obligatio<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>implicite <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span><span class=\"ls9f\">il </span>y <span class=\"_\"> </span>a <span class=\"_\"> </span>obligation <span class=\"_\"> </span>implicite <span class=\"_\"> </span>lorsque <span class=\"_\"> </span>les <span class=\"_\"> </span>prat<span class=\"_ _0\"></span>iques pass\u00e9es <span class=\"_ _5a\"> </span>d\u2019IBA <span class=\"_ _46\"> </span>s<span class=\"_ _0\"></span>uivent <span class=\"_ _46\"> </span>un <span class=\"_ _5a\"> </span>sch\u00e9ma <span class=\"_ _5a\"> </span>\u00e9tabli <span class=\"_ _0\"></span> indiqu<span class=\"ls96\">ant</span> <span class=\"_ _27\"></span>aux <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>utres <span class=\"_ _1\"></span>partie<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>Soci\u00e9t\u00e9 <span class=\"_ _27\"></span>va accepter <span class=\"_ _56\"> </span>certaines<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>responsabilit<span class=\"_ _0\"></span>\u00e9s; <span class=\"_ _56\"> </span>ces pratiques <span class=\"_ _1\"></span>ont <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>d\u00e9finitive <span class=\"_ _1\"></span>susc<span class=\"_ _0\"></span>it\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>attentes fond\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le c<span class=\"_ _0\"></span>hef des <span class=\"_ _0\"></span>autres<span class=\"_ _0\"></span> parties <span class=\"_ _0\"></span>qu\u2019IBA<span class=\"_ _0\"></span> va <span class=\"_ _51\"> </span>d\u00e9ch<span class=\"_ _0\"></span>arger <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>leurs <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>esponsabilit\u00e9s)<span class=\"_ _0\"></span>. <span class=\"_ _51\"> </span>Un \u00e9v\u00e9nement <span class=\"_ _0\"></span>contraignant <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>laisse <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span>aucun<span class=\"_ _0\"></span> autre <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>hoix <span class=\"_ _5b\"> </span>r\u00e9aliste <span class=\"_ _5b\"> </span>que <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>s\u2019acquitter <span class=\"_ _5b\"> </span><span class=\"lsa0\">de </span>l\u2019obligation, <span class=\"_ _6d\"> </span>ind\u00e9penda<span class=\"_ _0\"></span>mment <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>ses<span class=\"_ _0\"></span> <span class=\"_\"> </span>actions<span class=\"_ _0\"></span> futures. Les <span class=\"_ _2\"></span>prov<span class=\"_ _0\"></span>isions <span class=\"_ _2\"></span>pour les <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>\u00fbts <span class=\"_ _2\"></span>de remise <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e9tat,<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>restauratio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>d\u00e9mant\u00e8leme<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>d<span class=\"ls96\">es</span> <span class=\"_ _1\"></span>sites sont <span class=\"_ _4\"> </span>enregist\u00e9es <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re <span class=\"_ _4\"> </span>appropri\u00e9e <span class=\"_ _51\"> </span><span class=\"lsa0\">en </span>application les <span class=\"_ _0\"></span>dispositions ci-dessus<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__85": {
   "value": "1.17.2 <span class=\"_ _48\"> </span>Passifs \u00e9ventuel<span class=\"_ _3\"></span>s Un <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>assif <span class=\"_ _2\"></span>\u00e9ventuel e<span class=\"_ _3\"></span>st <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>passif <span class=\"_ _3\"></span>dont l'\u00e9<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>h\u00e9ance <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>le montant <span class=\"_ _2\"></span>sont <span class=\"_ _3\"></span>incertains. <span class=\"_ _2\"></span>Les <span class=\"_ _2\"></span>\u00e9ventualit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>ne <span class=\"_ _3\"></span>sont <span class=\"_ _2\"></span>pas reconnues dans l<span class=\"_ _0\"></span>e bilan parce que leu<span class=\"_ _0\"></span>r existence ne peut \u00eatre<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>onfirm\u00e9e q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>par la<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>urvenance <span class=\"_ _2\"></span>ou la <span class=\"_ _2\"></span>non<span class=\"_ _0\"></span>-survenance <span class=\"_ _6d\"> </span>d'un <span class=\"_ _6d\"> </span>ou <span class=\"_ _6d\"> </span>plusieurs <span class=\"_ _6d\"> </span>\u00e9<span class=\"_ _0\"></span>v\u00e9ne<span class=\"_ _3\"></span>ments <span class=\"_ _6d\"> </span>fut<span class=\"_ _0\"></span>urs incertains <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _4e\"> </span>pas <span class=\"_ _4\"> </span>enti\u00e8rement <span class=\"_ _4\"> </span>sous <span class=\"_ _4\"> </span>le contr\u00f4le <span class=\"_ _27\"> </span>d'IBA <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>parce <span class=\"_ _27\"></span>que <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>risque <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>perte <span class=\"_ _26\"> </span>est estim\u00e9 possible (&gt;5%) <span class=\"_ _3\"></span>mais non probable (&lt;50%) <span class=\"_ _3\"></span>ou parce <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>le <span class=\"_ _4\"> </span>montant <span class=\"_ _4\"> </span>ne <span class=\"_ _4e\"> </span>peut <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _4e\"> </span>mesur\u00e9 <span class=\"_ _4\"> </span>de mani\u00e8re fiable. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _27\"></span>En <span class=\"_ _26\"> </span>savoir <span class=\"_ _26\"> </span>plus <span class=\"_ _26\"> </span>sur <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>passif <span class=\"_ _26\"> </span>\u00e9ventuel <span class=\"_ _26\"> </span>dans </span>Note <span class=\"ls96\">30</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__86": {
   "value": "1.18. <span class=\"_ _69\"> </span>PENSIONS ET AUTRES AVANTAGES AU PERSONNEL  1.18.1 <span class=\"_ _48\"> </span>Pensions  Le <span class=\"_ _2c\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _2\"></span>g\u00e8re <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>r\u00e9gime<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ls96\">\u00e0 <span class=\"_ _2c\"></span><span class=\"ls1\">c<span class=\"_ _0\"></span>otisations <span class=\"_ _2\"></span>d\u00e9finies<span class=\"_ _0\"></span> </span></span>financ\u00e9 <span class=\"_ _27\"></span>par <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>versem<span class=\"_ _0\"></span>ents <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>ne <span class=\"_ _27\"></span>compagnie<span class=\"_ _0\"></span> d\u2019<span class=\"ls1\">assurance. <span class=\"_ _6b\"> </span>L\u2019emp<span class=\"_ _0\"></span>loyeur <span class=\"_ _7a\"> </span>gara<span class=\"_ _0\"></span>ntit <span class=\"_ _7a\"> </span>un<span class=\"_ _0\"></span> </span>rendement <span class=\"_ _49\"> </span>minimu<span class=\"_ _0\"></span>m <span class=\"_ _51\"> </span>sur<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>cotisat<span class=\"_ _0\"></span>ions <span class=\"_ _49\"> </span>de l\u2019employeur correspondant \u00e0 <span class=\"_ _2\"></span>un risque <span class=\"_ _2\"></span>financ<span class=\"_ _0\"></span>ier \u00e0 la charge du Groupe. <span class=\"_ _0\"></span> \u00c0 <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>uite <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>l\u2019\u00e9volution <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _47\"> </span>rapport <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>retour<span class=\"_ _0\"></span> minimum <span class=\"_ _53\"> </span>garant<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>les <span class=\"_ _4f\"> </span>plans <span class=\"_ _53\"> </span>doivent <span class=\"_ _53\"> </span>\u00ea<span class=\"_ _0\"></span>tre consid\u00e9r\u00e9s <span class=\"_ _26\"> </span>co<span class=\"_ _0\"></span>mme <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>r\u00e9<span class=\"_ _0\"></span>gimes <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>pres<span class=\"_ _0\"></span>tations d\u00e9finies <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>place <span class=\"_\"> </span>de <span class=\"_\"> </span>r\u00e9gimes <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>cotisations d\u00e9finies <span class=\"_ _23\"> </span>conform\u00e9me<span class=\"_ _0\"></span>nt <span class=\"_ _6f\"> </span>\u00e0 <span class=\"_ _5c\"> </span>IAS <span class=\"_ _23\"> </span>19. <span class=\"_ _23\"> </span>En co<span class=\"ls1\">ns\u00e9quence, <span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>compter du <span class=\"_ _2\"></span>1er<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>janvier 2016, <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> </span>Groupe <span class=\"_\"> </span>a <span class=\"_\"> </span>modifi\u00e9 <span class=\"_ _55\"> </span>sa <span class=\"_\"> </span>r\u00e8gle <span class=\"_\"> </span>d\u2019\u00e9valuation <span class=\"_\"> </span>et <span class=\"_\"> </span>a adopt\u00e9 <span class=\"_ _5b\"> </span>la <span class=\"_ _50\"> </span>m\u00e9th<span class=\"_ _0\"></span>ode <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _50\"> </span>unit\u00e9s <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span> <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>r\u00e9dit  projet\u00e9<span class=\"ls96\">es<span class=\"ls9c\">. <span class=\"_ _2\"></span><span class=\"ls1\">Cette de<span class=\"_ _3\"></span>rni\u00e8re consid\u00e8re <span class=\"_ _2\"></span>que <span class=\"_ _3\"></span>chaque </span></span></span>p\u00e9riode <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>service <span class=\"_ _4\"> </span>donne <span class=\"_ _4\"> </span>lieu <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>une<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>u<span class=\"_ _0\"></span>nit\u00e9 suppl\u00e9mentaire <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>droit <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"></span>prestations. <span class=\"_ _26\"> </span>Suivant cette <span class=\"_ _d\"> </span>m\u00e9thode, <span class=\"_ _57\"> </span>le <span class=\"_ _d\"> </span>co\u00fbt<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>du <span class=\"_ _d\"> </span>r\u00e9gime <span class=\"_ _57\"> </span>est comptabilis\u00e9 <span class=\"_ _4\"> </span><span class=\"ls96\">en</span> <span class=\"_ _4\"> </span>charge <span class=\"_ _4\"> </span>dans <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _4\"> </span>de r\u00e9sultat <span class=\"_ _5\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_\"> </span>de <span class=\"_ _6d\"> </span>r\u00e9partir <span class=\"_ _6d\"> </span>ce <span class=\"_ _6d\"> </span>co\u00fbt <span class=\"_ _4e\"> </span>de <span class=\"_ _6d\"> </span>mani\u00e8re<span class=\"_ _0\"></span> r\u00e9guli\u00e8re <span class=\"_ _49\"> </span>durant <span class=\"_ _49\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>carri\u00e8<span class=\"_ _0\"></span>re <span class=\"_ _51\"> </span>des <span class=\"_ _49\"> </span>trav<span class=\"_ _0\"></span>ailleurs participant aux <span class=\"_ _0\"></span>r\u00e9gimes de retraite e<span class=\"_ _0\"></span>t ce<span class=\"_ _0\"></span>,  sur la base <span class=\"_ _4\"> </span>d\u2019un <span class=\"_ _51\"> </span>calcul <span class=\"_ _51\"> </span>actuariel<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>pr\u00e9par\u00e9 <span class=\"_ _51\"> </span>par <span class=\"_ _4\"> </span>des<span class=\"_ _0\"></span> actuaires <span class=\"_ _6f\"> </span>qui <span class=\"_ _6f\"> </span>effectuent <span class=\"_ _6f\"> </span>une <span class=\"_ _6f\"> </span>\u00e9v<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>uation compl\u00e8te <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>ces <span class=\"_ _55\"> </span>r\u00e9gimes <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>retrait<span class=\"_ _0\"></span>e <span class=\"_ _48\"> </span>ch<span class=\"_ _0\"></span>aque ann\u00e9e.  Les <span class=\"_\"> </span>\u00e9tats <span class=\"_\"> </span>actua<span class=\"_ _3\"></span>rielles <span class=\"_\"> </span>comprennent, <span class=\"_\"> </span>pour <span class=\"_\"> </span>les actifs <span class=\"_ _27\"></span>et <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>passifs, <span class=\"_ _26\"> </span>les <span class=\"_ _27\"></span>e<span class=\"_ _0\"></span>ffets <span class=\"_ _27\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>diff\u00e9rences entre les hypoth\u00e8ses actuarielles ant\u00e9rieur<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>et ce <span class=\"_ _1\"></span>qui <span class=\"_ _27\"></span>s\u2019est <span class=\"_ _27\"></span>effectivement <span class=\"_ _27\"></span>produ<span class=\"_ _0\"></span>it, <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>effets<span class=\"_ _0\"></span> des <span class=\"_ _1\"></span>cha<span class=\"_ _0\"></span>ngements <span class=\"_ _1\"></span><span class=\"ls96\">des<span class=\"_ _0\"></span></span> <span class=\"_ _1\"></span>hypoth\u00e8ses <span class=\"_ _27\"></span>actuari<span class=\"_ _0\"></span>elles sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>passifs <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>plans<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Les <span class=\"_ _0\"></span>\u00e9carts <span class=\"_ _0\"></span>actuariels sont <span class=\"_ _50\"> </span>enti\u00e8r<span class=\"_ _0\"></span>ement <span class=\"_ _50\"> </span>comptabilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span> <span class=\"_ _5b\"> </span>en <span class=\"_ _50\"> </span>autr<span class=\"_ _0\"></span>es \u00e9l\u00e9ments <span class=\"_ _48\"> </span>du <span class=\"_ _55\"> </span>r\u00e9sultat <span class=\"_ _48\"> </span>global <span class=\"_ _48\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ours <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>leur<span class=\"_ _0\"></span> p\u00e9riode d\u2019appar<span class=\"_ _0\"></span>ition. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _6d\"> </span>Pour <span class=\"_ _5\"> </span>en <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>avoir <span class=\"_\"> </span>plus <span class=\"_ _6d\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>les <span class=\"_ _6d\"> </span>r\u00e9gimes <span class=\"_ _6d\"> </span>de<span class=\"_ _0\"></span> </span>retraite, consultez la n<span class=\"_ _0\"></span>ote <span class=\"lsa0\">27</span> 1.18.2 <span class=\"_ _48\"> </span><span class=\"lsb8\">Plans</span> d\u2019options sur<span class=\"_ _3\"></span> actions et paiem<span class=\"_ _3\"></span>ents fond\u00e9s sur des actions Les <span class=\"_ _57\"> </span>paiem<span class=\"_ _0\"></span>ents <span class=\"_ _57\"> </span>fond\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>sur <span class=\"_ _15\"> </span>des <span class=\"_ _15\"> </span>actions regroupent <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>transac<span class=\"_ _0\"></span>tions <span class=\"_ _4e\"> </span>r<span class=\"_ _0\"></span>\u00e9gl<span class=\"_ _3\"></span>\u00e9es <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>des actions, <span class=\"_ _4\"> </span><span class=\"ls9d\">le</span>s <span class=\"_ _4e\"> </span>options <span class=\"_ _4\"> </span>sur <span class=\"_ _4e\"> </span>actions <span class=\"_ _4\"> </span>ou <span class=\"_ _4e\"> </span>d\u2019autres instruments <span class=\"_ _0\"></span>de cap<span class=\"_ _0\"></span>itaux propres<span class=\"_ _0\"></span> (accord\u00e9s <span class=\"_ _0\"></span>aux employ\u00e9s <span class=\"_ _5a\"> </span>ou <span class=\"_ _53\"> </span>aux <span class=\"_ _5a\"> </span>autres<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>parties) <span class=\"_ _53\"> </span>et <span class=\"_ _5a\"> </span>les<span class=\"_ _0\"></span> transactions <span class=\"_ _1\"></span>r\u00e9gl\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>liquide<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span><span class=\"ls96\">par<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>d\u2019autres<span class=\"_ _0\"></span> actifs <span class=\"_ _0\"></span>lorsque <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>payer <span class=\"_ _0\"></span>repose<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>le prix <span class=\"_ _5a\"> </span>des <span class=\"_ _5a\"> </span>actions <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe<span class=\"_ _3\"></span>. <span class=\"_ _53\"> </span>Ces <span class=\"_ _5a\"> </span>plans comportent <span class=\"_\"> </span>souvent<span class=\"_ _0\"></span> <span class=\"_\"> </span>certaines <span class=\"_\"> </span>conditions <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> droits <span class=\"_ _26\"> </span>d'acquisit<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>, <span class=\"_ _26\"> </span>telles <span class=\"_ _47\"> </span>que <span class=\"_ _26\"> </span>l'emploi <span class=\"_ _26\"> </span>contin<span class=\"_ _0\"></span>u pendant un certain tem<span class=\"_ _0\"></span>ps. Toutes <span class=\"_ _7\"> </span>les <span class=\"_ _52\"> </span>transac<span class=\"_ _0\"></span>tions <span class=\"_ _7\"> </span>qui <span class=\"_ _7\"> </span>entrainent <span class=\"_ _7\"> </span>un paiement <span class=\"_ _1\"></span>fond\u00e9 <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actions <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n<span class=\"ls9e\">t <span class=\"_ _1\"></span></span>prises <span class=\"_ _1\"></span>en charge. Les transactions dont le paiement est fond\u00e9 <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ur des <span class=\"_ _1\"></span>actions <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>sont<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>gl\u00e9es <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>instruments<span class=\"_ _0\"></span> de <span class=\"_ _47\"> </span>capi<span class=\"_ _0\"></span>taux <span class=\"_ _47\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sont <span class=\"_ _48\"> </span>\u00e9valu\u00e9es <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>j<span class=\"_ _0\"></span>uste valeur <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _4e\"> </span>instruments <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>capitaux <span class=\"_ _4e\"> </span>pro<span class=\"_ _0\"></span>pres attribu\u00e9s. <span class=\"_ _3\"></span>Les <span class=\"_ _2\"></span>paieme<span class=\"_ _0\"></span>nts <span class=\"_ _2\"></span>fond\u00e9s <span class=\"_ _2\"></span>sur de<span class=\"_ _3\"></span>s actions et<span class=\"ls1\"> <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _0\"></span>gl\u00e9s <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>instruments de capi<span class=\"_ _3\"></span>taux propres ne </span>sont <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>r<span class=\"_ _0\"></span>\u00e9\u00e9valu\u00e9s. <span class=\"_ _47\"> </span>Des <span class=\"_ _48\"> </span>reprises <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>charges<span class=\"_ _0\"></span> peuvent <span class=\"_ _52\"> </span>t<span class=\"_ _0\"></span>outefois <span class=\"_ _52\"> </span>se <span class=\"_ _7\"> </span>produire <span class=\"_ _7\"> </span>lorsque <span class=\"_ _7\"> </span>les conditions <span class=\"_ _1\"></span>d'ac<span class=\"_ _0\"></span>quisition <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>droits <span class=\"_ _27\"></span>ne <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>pas<span class=\"_ _0\"></span> remplies <span class=\"_ _54\"> </span>et <span class=\"_ _71\"> </span>que <span class=\"_ _71\"> </span>les <span class=\"_ _54\"> </span>dem<span class=\"_ _0\"></span>andes <span class=\"_ _54\"> </span>sont abandonn\u00e9es.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _2\"></span>Pour <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>savoir <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _2c\"></span>sur<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>les <span class=\"_ _2\"></span>r\u00e9g<span class=\"_ _0\"></span>imes <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019options </span>d\u2019achat d\u2019actions, cons<span class=\"_ _0\"></span>ultez la note 0",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__87": {
   "value": "1.18.2 <span class=\"_ _48\"> </span><span class=\"lsb8\">Plans</span> d\u2019options sur<span class=\"_ _3\"></span> actions et paiem<span class=\"_ _3\"></span>ents fond\u00e9s sur des actions Les <span class=\"_ _57\"> </span>paiem<span class=\"_ _0\"></span>ents <span class=\"_ _57\"> </span>fond\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>sur <span class=\"_ _15\"> </span>des <span class=\"_ _15\"> </span>actions regroupent <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>transac<span class=\"_ _0\"></span>tions <span class=\"_ _4e\"> </span>r<span class=\"_ _0\"></span>\u00e9gl<span class=\"_ _3\"></span>\u00e9es <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>des actions, <span class=\"_ _4\"> </span><span class=\"ls9d\">le</span>s <span class=\"_ _4e\"> </span>options <span class=\"_ _4\"> </span>sur <span class=\"_ _4e\"> </span>actions <span class=\"_ _4\"> </span>ou <span class=\"_ _4e\"> </span>d\u2019autres instruments <span class=\"_ _0\"></span>de cap<span class=\"_ _0\"></span>itaux propres<span class=\"_ _0\"></span> (accord\u00e9s <span class=\"_ _0\"></span>aux employ\u00e9s <span class=\"_ _5a\"> </span>ou <span class=\"_ _53\"> </span>aux <span class=\"_ _5a\"> </span>autres<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>parties) <span class=\"_ _53\"> </span>et <span class=\"_ _5a\"> </span>les<span class=\"_ _0\"></span> transactions <span class=\"_ _1\"></span>r\u00e9gl\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>liquide<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span><span class=\"ls96\">par<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>d\u2019autres<span class=\"_ _0\"></span> actifs <span class=\"_ _0\"></span>lorsque <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>payer <span class=\"_ _0\"></span>repose<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>le prix <span class=\"_ _5a\"> </span>des <span class=\"_ _5a\"> </span>actions <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe<span class=\"_ _3\"></span>. <span class=\"_ _53\"> </span>Ces <span class=\"_ _5a\"> </span>plans comportent <span class=\"_\"> </span>souvent<span class=\"_ _0\"></span> <span class=\"_\"> </span>certaines <span class=\"_\"> </span>conditions <span class=\"_ _6d\"> </span>des<span class=\"_ _0\"></span> droits <span class=\"_ _26\"> </span>d'acquisit<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>, <span class=\"_ _26\"> </span>telles <span class=\"_ _47\"> </span>que <span class=\"_ _26\"> </span>l'emploi <span class=\"_ _26\"> </span>contin<span class=\"_ _0\"></span>u pendant un certain tem<span class=\"_ _0\"></span>ps. Toutes <span class=\"_ _7\"> </span>les <span class=\"_ _52\"> </span>transac<span class=\"_ _0\"></span>tions <span class=\"_ _7\"> </span>qui <span class=\"_ _7\"> </span>entrainent <span class=\"_ _7\"> </span>un paiement <span class=\"_ _1\"></span>fond\u00e9 <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>actions <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n<span class=\"ls9e\">t <span class=\"_ _1\"></span></span>prises <span class=\"_ _1\"></span>en charge. Les transactions dont le paiement est fond\u00e9 <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ur des <span class=\"_ _1\"></span>actions <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>sont<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>gl\u00e9es <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>instruments<span class=\"_ _0\"></span> de <span class=\"_ _47\"> </span>capi<span class=\"_ _0\"></span>taux <span class=\"_ _47\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sont <span class=\"_ _48\"> </span>\u00e9valu\u00e9es <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>j<span class=\"_ _0\"></span>uste valeur <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _4e\"> </span>instruments <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>capitaux <span class=\"_ _4e\"> </span>pro<span class=\"_ _0\"></span>pres attribu\u00e9s. <span class=\"_ _3\"></span>Les <span class=\"_ _2\"></span>paieme<span class=\"_ _0\"></span>nts <span class=\"_ _2\"></span>fond\u00e9s <span class=\"_ _2\"></span>sur de<span class=\"_ _3\"></span>s actions et<span class=\"ls1\"> <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _0\"></span>gl\u00e9s <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>instruments de capi<span class=\"_ _3\"></span>taux propres ne </span>sont <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>r<span class=\"_ _0\"></span>\u00e9\u00e9valu\u00e9s. <span class=\"_ _47\"> </span>Des <span class=\"_ _48\"> </span>reprises <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>charges<span class=\"_ _0\"></span> peuvent <span class=\"_ _52\"> </span>t<span class=\"_ _0\"></span>outefois <span class=\"_ _52\"> </span>se <span class=\"_ _7\"> </span>produire <span class=\"_ _7\"> </span>lorsque <span class=\"_ _7\"> </span>les conditions <span class=\"_ _1\"></span>d'ac<span class=\"_ _0\"></span>quisition <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>droits <span class=\"_ _27\"></span>ne <span class=\"_ _1\"></span>sont <span class=\"_ _27\"></span>pas<span class=\"_ _0\"></span> remplies <span class=\"_ _54\"> </span>et <span class=\"_ _71\"> </span>que <span class=\"_ _71\"> </span>les <span class=\"_ _54\"> </span>dem<span class=\"_ _0\"></span>andes <span class=\"_ _54\"> </span>sont abandonn\u00e9es.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _2\"></span>Pour <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>savoir <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _2c\"></span>sur<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>les <span class=\"_ _2\"></span>r\u00e9g<span class=\"_ _0\"></span>imes <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019options </span>d\u2019achat d\u2019actions, cons<span class=\"_ _0\"></span>ultez la note 0",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__88": {
   "value": "1.19. <span class=\"_ _69\"> </span>CHARGES D\u2019IMP\u00d4TS SUR LE R\u00c9SULTAT La <span class=\"_ _0\"></span>charge <span class=\"_ _1\"></span>d'imp\u00f4t <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>r\u00e9sultat <span class=\"_ _1\"></span>est <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>omme de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge <span class=\"_ _47\"> </span>d'imp\u00f4t <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ourant <span class=\"_ _26\"> </span>et <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge<span class=\"_ _0\"></span> d'imp\u00f4t <span class=\"_ _26\"> </span>diff\u00e9r\u00e9. <span class=\"_ _47\"> </span>Elle <span class=\"_ _26\"> </span>est <span class=\"_ _47\"> </span>comptabilis\u00e9e <span class=\"_ _47\"> </span>dans <span class=\"_ _26\"> </span>le<span class=\"_ _0\"></span> compte <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>r\u00e9sultat, <span class=\"_ _48\"> </span>sauf <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _47\"> </span>elle <span class=\"_ _47\"> </span>est <span class=\"_ _48\"> </span>li\u00e9e <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>un<span class=\"_ _0\"></span> regroupement <span class=\"_ _15\"> </span>d'entrepris<span class=\"_ _0\"></span>es <span class=\"_ _57\"> </span>ou <span class=\"_ _15\"> </span>dans <span class=\"_ _15\"> </span>les produits <span class=\"_ _51\"> </span>et <span class=\"_ _51\"> </span>ch<span class=\"_ _0\"></span>arges <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _51\"> </span>dans <span class=\"_ _49\"> </span>les<span class=\"_ _0\"></span> capitaux propres.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _2\"></span>Pour en <span class=\"_ _2\"></span>savoir <span class=\"_ _3\"></span>plus <span class=\"_ _3\"></span>sur la <span class=\"_ _2\"></span>charge d\u2019imp\u00f4t <span class=\"_ _2\"></span>sur </span>le r\u00e9sultat, consultez l<span class=\"_ _0\"></span>a note <span class=\"ls96\">26</span>. 1.19.1 <span class=\"_ _48\"> </span>Imp\u00f4ts courant<span class=\"_ _3\"></span>s La <span class=\"_ _3\"></span>charge<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d\u2019imp\u00f4t<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sur le r\u00e9sultat courante est <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> montant <span class=\"_ _50\"> </span>est<span class=\"_ _0\"></span>im\u00e9 <span class=\"_ _50\"> </span>de <span class=\"_ _50\"> </span>l\u2019<span class=\"_ _0\"></span>imp\u00f4t <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _50\"> </span>p<span class=\"_ _0\"></span>ayer <span class=\"_ _50\"> </span>(ou <span class=\"_ _50\"> </span>\u00e0<span class=\"_ _0\"></span> recevoir) <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>titre <span class=\"_ _26\"> </span>du <span class=\"_ _47\"> </span>b\u00e9n\u00e9fice <span class=\"_ _26\"> </span>(ou <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>pert<span class=\"_ _0\"></span>e) imposable <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>p\u00e9riode <span class=\"_ _1\"></span>donn\u00e9e <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>tout ajustement <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _0\"></span>d\u2019imp\u00f4t <span class=\"_ _0\"></span>courant <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>titre des p\u00e9riodes ant\u00e9rieures. L\u2019imp\u00f4t \u00e0 payer (ou \u00e0<span class=\"_ _0\"></span> recevoir) <span class=\"_ _d\"> </span>est <span class=\"_ _4f\"> </span>calcul\u00e9 <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _d\"> </span>l\u2019<span class=\"_ _3\"></span>aide <span class=\"_ _d\"> </span>des <span class=\"_ _4f\"> </span>taux<span class=\"_ _0\"></span> d\u2019imposition <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>ont <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>adopt\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>\u00e9t\u00e9 adopt\u00e9s en substance<span class=\"_ _0\"></span> \u00e0 la date de d\u00e9claration.<span class=\"_ _0\"></span> 1.19.2 <span class=\"_ _48\"> </span>Imp\u00f4ts diff\u00e9r\u00e9<span class=\"_ _3\"></span>s Les <span class=\"_ _27\"></span>im<span class=\"_ _0\"></span>p\u00f4ts <span class=\"_ _27\"></span>diff\u00e9r\u00e9s <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"></span>comptabilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les diff\u00e9rences <span class=\"_ _6f\"> </span>temp<span class=\"_ _0\"></span>oraires <span class=\"_ _6f\"> </span>entre <span class=\"_ _6f\"> </span>la <span class=\"_ _23\"> </span>valeur comptable <span class=\"_ _0\"></span>des postes<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>la situation <span class=\"_ _0\"></span>financi\u00e8re et <span class=\"_ _48\"> </span>leur <span class=\"_ _55\"> </span>base <span class=\"_ _48\"> </span>d\u2019<span class=\"_ _0\"></span>imposition, <span class=\"_ _55\"> </span>en <span class=\"_ _48\"> </span>utilisant <span class=\"_ _55\"> </span>le <span class=\"_ _48\"> </span>taux<span class=\"_ _0\"></span> d\u2019imposition <span class=\"_ _5a\"> </span>qui <span class=\"_ _5a\"> </span>devrait<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>\u00eatre <span class=\"_ _5a\"> </span>ap<span class=\"_ _0\"></span>pliqu\u00e9 <span class=\"_ _46\"> </span>a<span class=\"_ _0\"></span>u moment <span class=\"_ _26\"> </span>o\u00f9 <span class=\"_ _47\"> </span>l\u2019actif <span class=\"_ _26\"> </span>est <span class=\"_ _47\"> </span>r\u00e9alis\u00e9 <span class=\"_ _47\"> </span>ou <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>passif r\u00e9gl\u00e9. Il <span class=\"_ _55\"> </span>existe <span class=\"_\"> </span>trois <span class=\"_ _55\"> </span>exceptions <span class=\"_\"> </span>au <span class=\"_ _55\"> </span>principe <span class=\"_\"> </span>g\u00e9n\u00e9ral selon <span class=\"_ _5c\"> </span>lequel <span class=\"_ _5c\"> </span>les <span class=\"_ _5c\"> </span>imp\u00f4ts <span class=\"_ _5c\"> </span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>sont<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"></span>les <span class=\"_ _26\"> </span>diff\u00e9r<span class=\"_ _0\"></span>ences <span class=\"_ _26\"> </span>temporaires. Les <span class=\"_ _27\"></span>imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>so<span class=\"_ _0\"></span>nt <span class=\"_ _27\"></span>pas <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>mptabilis\u00e9s pour : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _2\"></span>goodwil<span class=\"_ _0\"></span>l <span class=\"_ _2c\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>am<span class=\"_ _0\"></span>ortis <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>fins <span class=\"_ _3\"></span>fiscales;<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _2c\"></span>co<span class=\"_ _0\"></span>mptabilisation <span class=\"_ _2\"></span>initiale <span class=\"_ _2\"></span>d\u2019un <span class=\"_ _2c\"></span>actif<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>ou <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019un </span></span>passif <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _48\"> </span>une <span class=\"_ _55\"> </span>transacti<span class=\"_ _0\"></span><span class=\"ls96\">on <span class=\"_ _48\"> </span></span>autre <span class=\"_\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _55\"> </span>le re<span class=\"ls1\">groupement <span class=\"_ _0\"></span>d\u2019entreprises <span class=\"_ _0\"></span>et qui <span class=\"_ _0\"></span>n\u2019affecte<span class=\"_ _0\"></span> </span>ni le<span class=\"_ _3\"></span> profit comptable, ni le profit <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>mposable; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _53\"> </span>investissements <span class=\"_ _53\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _53\"> </span>les <span class=\"_ _5a\"> </span>filiales,<span class=\"_ _0\"></span> </span></span>divisions, <span class=\"_\"> </span>associ\u00e9es <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>joint-<span class=\"_ _0\"></span>ventures <span class=\"_ _55\"> </span>(les imp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _47\"> </span>ne <span class=\"_ _26\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>comptabilis\u00e9s <span class=\"_ _26\"> </span>q<span class=\"_ _0\"></span>ue quand <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>BA <span class=\"_ _2\"></span>n<span class=\"lsa0\">e <span class=\"_ _2\"></span><span class=\"ls1\">c<span class=\"_ _0\"></span>ontr\u00f4le <span class=\"_ _2\"></span><span class=\"ls96\">pas<span class=\"ls1\"> la <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>istribution <span class=\"_ _2\"></span>ou<span class=\"_ _0\"></span> </span></span></span></span>qu\u2019il <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>des <span class=\"_ _27\"></span>dividendes <span class=\"_ _1\"></span>vont \u00eatre <span class=\"_ _1\"></span>distribu\u00e9s <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>enir <span class=\"_ _0\"></span>pr\u00e9v<span class=\"_ _0\"></span>isible <span class=\"_ _1\"></span>si IBA contr\u00f4le la distributi<span class=\"_ _0\"></span>on). Un <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>d\u2019imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _0\"></span>pour toutes <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>diff\u00e9rences <span class=\"_ _26\"> </span>tem<span class=\"_ _0\"></span>porai<span class=\"_ _3\"></span>res <span class=\"_ _26\"> </span>d\u00e9duct<span class=\"_ _0\"></span>ibles dans <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>mesure <span class=\"_ _6d\"> </span>o\u00f9 <span class=\"_ _6d\"> </span>il <span class=\"_ _5\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_\"> </span>probable <span class=\"_ _6d\"> </span>que <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>\u2019on disposera <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>b\u00e9n\u00e9fice <span class=\"_ _0\"></span>imposable<span class=\"_ _0\"></span> sur <span class=\"_ _0\"></span>lequel <span class=\"_ _0\"></span>il  sera <span class=\"_ _66\"> </span>poss<span class=\"_ _0\"></span>ible <span class=\"_ _66\"> </span>d\u2019imputer <span class=\"_ _66\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>diff\u00e9rences temporaires <span class=\"_ _50\"> </span>d\u00e9ductibles.<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>Le <span class=\"_ _49\"> </span>m\u00eame <span class=\"_ _50\"> </span>principe s\u2019applique <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>co<span class=\"_ _0\"></span>mptabilisation <span class=\"_ _5b\"> </span>des <span class=\"_ _58\"> </span>actifs<span class=\"_ _0\"></span> d\u2019imp\u00f4ts <span class=\"_ _46\"> </span>diff\u00e9r\u00e9s <span class=\"_ _46\"> </span>pour <span class=\"_ _5a\"> </span>les <span class=\"_ _46\"> </span>pertes <span class=\"_ _46\"> </span>fiscales report\u00e9es <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>utilis\u00e9es<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Lors <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>l\u2019\u00e9valua<span class=\"_ _0\"></span>tion des <span class=\"_ _53\"> </span>actifs <span class=\"_ _4f\"> </span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>diff\u00e9r\u00e9s, <span class=\"_ _53\"> </span>la <span class=\"_ _4f\"> </span>Directio<span class=\"_ _0\"></span>n s\u2019assure <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>cette <span class=\"_ _0\"></span>\u00e9valuati<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>bas\u00e9e <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un nombre <span class=\"_ _52\"> </span>r<span class=\"_ _0\"></span>ai<span class=\"_ _3\"></span>sonnable <span class=\"_ _7\"> </span>d\u2019ann\u00e9es <span class=\"_ _7\"> </span>de <span class=\"_ _52\"> </span>r\u00e9su<span class=\"_ _0\"></span>ltats imposables. <span class=\"_ _0\"></span> Les <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>lcul\u00e9s <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iveau <span class=\"_ _0\"></span>de chacune <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>entit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _2c\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>sein<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>du <span class=\"_ _2\"></span>Gro<span class=\"_ _0\"></span>upe. IBA <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>mesure <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompenser <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>actifs <span class=\"_ _27\"></span>et passifs <span class=\"_ _51\"> </span>d\u2019imp\u00f4t<span class=\"ls67\">s <span class=\"_ _49\"> </span></span>diff\u00e9r\u00e9s <span class=\"_ _51\"> </span>se <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>\u00e9f\u00e8rent <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _49\"> </span>des imp\u00f4ts <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>niquement <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oldes <span class=\"_ _0\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>le r\u00e9sultat pr\u00e9lev\u00e9 par une seule et m\u00eame a<span class=\"_ _0\"></span>utorit\u00e9 fiscale. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _4\"> </span>Pour <span class=\"_ _51\"> </span>en <span class=\"_ _4\"> </span>savoir <span class=\"_ _51\"> </span>plus <span class=\"_ _51\"> </span>sur <span class=\"_ _51\"> </span>l\u2019imp\u00f4t <span class=\"_ _4\"> </span>diff\u00e9r\u00e9,<span class=\"_ _0\"></span> </span>consultez la note  <span class=\"_ _0\"></span><span class=\"ls96\">10</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__90": {
   "value": "1.19.2 <span class=\"_ _48\"> </span>Imp\u00f4ts diff\u00e9r\u00e9<span class=\"_ _3\"></span>s Les <span class=\"_ _27\"></span>im<span class=\"_ _0\"></span>p\u00f4ts <span class=\"_ _27\"></span>diff\u00e9r\u00e9s <span class=\"_ _26\"> </span>sont <span class=\"_ _26\"></span>comptabilis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les diff\u00e9rences <span class=\"_ _6f\"> </span>temp<span class=\"_ _0\"></span>oraires <span class=\"_ _6f\"> </span>entre <span class=\"_ _6f\"> </span>la <span class=\"_ _23\"> </span>valeur comptable <span class=\"_ _0\"></span>des postes<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>la situation <span class=\"_ _0\"></span>financi\u00e8re et <span class=\"_ _48\"> </span>leur <span class=\"_ _55\"> </span>base <span class=\"_ _48\"> </span>d\u2019<span class=\"_ _0\"></span>imposition, <span class=\"_ _55\"> </span>en <span class=\"_ _48\"> </span>utilisant <span class=\"_ _55\"> </span>le <span class=\"_ _48\"> </span>taux<span class=\"_ _0\"></span> d\u2019imposition <span class=\"_ _5a\"> </span>qui <span class=\"_ _5a\"> </span>devrait<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>\u00eatre <span class=\"_ _5a\"> </span>ap<span class=\"_ _0\"></span>pliqu\u00e9 <span class=\"_ _46\"> </span>a<span class=\"_ _0\"></span>u moment <span class=\"_ _26\"> </span>o\u00f9 <span class=\"_ _47\"> </span>l\u2019actif <span class=\"_ _26\"> </span>est <span class=\"_ _47\"> </span>r\u00e9alis\u00e9 <span class=\"_ _47\"> </span>ou <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>passif r\u00e9gl\u00e9. Il <span class=\"_ _55\"> </span>existe <span class=\"_\"> </span>trois <span class=\"_ _55\"> </span>exceptions <span class=\"_\"> </span>au <span class=\"_ _55\"> </span>principe <span class=\"_\"> </span>g\u00e9n\u00e9ral selon <span class=\"_ _5c\"> </span>lequel <span class=\"_ _5c\"> </span>les <span class=\"_ _5c\"> </span>imp\u00f4ts <span class=\"_ _5c\"> </span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>sont<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"></span>les <span class=\"_ _26\"> </span>diff\u00e9r<span class=\"_ _0\"></span>ences <span class=\"_ _26\"> </span>temporaires. Les <span class=\"_ _27\"></span>imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>so<span class=\"_ _0\"></span>nt <span class=\"_ _27\"></span>pas <span class=\"_ _27\"></span>co<span class=\"_ _0\"></span>mptabilis\u00e9s pour : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _2\"></span>goodwil<span class=\"_ _0\"></span>l <span class=\"_ _2c\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>am<span class=\"_ _0\"></span>ortis <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>fins <span class=\"_ _3\"></span>fiscales;<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">La <span class=\"_ _2c\"></span>co<span class=\"_ _0\"></span>mptabilisation <span class=\"_ _2\"></span>initiale <span class=\"_ _2\"></span>d\u2019un <span class=\"_ _2c\"></span>actif<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>ou <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u2019un </span></span>passif <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _48\"> </span>une <span class=\"_ _55\"> </span>transacti<span class=\"_ _0\"></span><span class=\"ls96\">on <span class=\"_ _48\"> </span></span>autre <span class=\"_\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _55\"> </span>le re<span class=\"ls1\">groupement <span class=\"_ _0\"></span>d\u2019entreprises <span class=\"_ _0\"></span>et qui <span class=\"_ _0\"></span>n\u2019affecte<span class=\"_ _0\"></span> </span>ni le<span class=\"_ _3\"></span> profit comptable, ni le profit <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>mposable; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _53\"> </span>investissements <span class=\"_ _53\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _53\"> </span>les <span class=\"_ _5a\"> </span>filiales,<span class=\"_ _0\"></span> </span></span>divisions, <span class=\"_\"> </span>associ\u00e9es <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>joint-<span class=\"_ _0\"></span>ventures <span class=\"_ _55\"> </span>(les imp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _47\"> </span>ne <span class=\"_ _26\"> </span>so<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>comptabilis\u00e9s <span class=\"_ _26\"> </span>q<span class=\"_ _0\"></span>ue quand <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>BA <span class=\"_ _2\"></span>n<span class=\"lsa0\">e <span class=\"_ _2\"></span><span class=\"ls1\">c<span class=\"_ _0\"></span>ontr\u00f4le <span class=\"_ _2\"></span><span class=\"ls96\">pas<span class=\"ls1\"> la <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>istribution <span class=\"_ _2\"></span>ou<span class=\"_ _0\"></span> </span></span></span></span>qu\u2019il <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>des <span class=\"_ _27\"></span>dividendes <span class=\"_ _1\"></span>vont \u00eatre <span class=\"_ _1\"></span>distribu\u00e9s <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>enir <span class=\"_ _0\"></span>pr\u00e9v<span class=\"_ _0\"></span>isible <span class=\"_ _1\"></span>si IBA contr\u00f4le la distributi<span class=\"_ _0\"></span>on). Un <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>d\u2019imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _0\"></span>pour toutes <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>diff\u00e9rences <span class=\"_ _26\"> </span>tem<span class=\"_ _0\"></span>porai<span class=\"_ _3\"></span>res <span class=\"_ _26\"> </span>d\u00e9duct<span class=\"_ _0\"></span>ibles dans <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>mesure <span class=\"_ _6d\"> </span>o\u00f9 <span class=\"_ _6d\"> </span>il <span class=\"_ _5\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_\"> </span>probable <span class=\"_ _6d\"> </span>que <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>\u2019on disposera <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>b\u00e9n\u00e9fice <span class=\"_ _0\"></span>imposable<span class=\"_ _0\"></span> sur <span class=\"_ _0\"></span>lequel <span class=\"_ _0\"></span>il  sera <span class=\"_ _66\"> </span>poss<span class=\"_ _0\"></span>ible <span class=\"_ _66\"> </span>d\u2019imputer <span class=\"_ _66\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>diff\u00e9rences temporaires <span class=\"_ _50\"> </span>d\u00e9ductibles.<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>Le <span class=\"_ _49\"> </span>m\u00eame <span class=\"_ _50\"> </span>principe s\u2019applique <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>co<span class=\"_ _0\"></span>mptabilisation <span class=\"_ _5b\"> </span>des <span class=\"_ _58\"> </span>actifs<span class=\"_ _0\"></span> d\u2019imp\u00f4ts <span class=\"_ _46\"> </span>diff\u00e9r\u00e9s <span class=\"_ _46\"> </span>pour <span class=\"_ _5a\"> </span>les <span class=\"_ _46\"> </span>pertes <span class=\"_ _46\"> </span>fiscales report\u00e9es <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>utilis\u00e9es<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Lors <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>l\u2019\u00e9valua<span class=\"_ _0\"></span>tion des <span class=\"_ _53\"> </span>actifs <span class=\"_ _4f\"> </span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>diff\u00e9r\u00e9s, <span class=\"_ _53\"> </span>la <span class=\"_ _4f\"> </span>Directio<span class=\"_ _0\"></span>n s\u2019assure <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>cette <span class=\"_ _0\"></span>\u00e9valuati<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>bas\u00e9e <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un nombre <span class=\"_ _52\"> </span>r<span class=\"_ _0\"></span>ai<span class=\"_ _3\"></span>sonnable <span class=\"_ _7\"> </span>d\u2019ann\u00e9es <span class=\"_ _7\"> </span>de <span class=\"_ _52\"> </span>r\u00e9su<span class=\"_ _0\"></span>ltats imposables. <span class=\"_ _0\"></span> Les <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>lcul\u00e9s <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iveau <span class=\"_ _0\"></span>de chacune <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>entit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _2c\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>sein<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>du <span class=\"_ _2\"></span>Gro<span class=\"_ _0\"></span>upe. IBA <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>mesure <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompenser <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>actifs <span class=\"_ _27\"></span>et passifs <span class=\"_ _51\"> </span>d\u2019imp\u00f4t<span class=\"ls67\">s <span class=\"_ _49\"> </span></span>diff\u00e9r\u00e9s <span class=\"_ _51\"> </span>se <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>\u00e9f\u00e8rent <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _49\"> </span>des imp\u00f4ts <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>niquement <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oldes <span class=\"_ _0\"></span>diff\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>le r\u00e9sultat pr\u00e9lev\u00e9 par une seule et m\u00eame a<span class=\"_ _0\"></span>utorit\u00e9 fiscale. &gt;&gt;<span class=\"ls1\"> <span class=\"_ _4\"> </span>Pour <span class=\"_ _51\"> </span>en <span class=\"_ _4\"> </span>savoir <span class=\"_ _51\"> </span>plus <span class=\"_ _51\"> </span>sur <span class=\"_ _51\"> </span>l\u2019imp\u00f4t <span class=\"_ _4\"> </span>diff\u00e9r\u00e9,<span class=\"_ _0\"></span> </span>consultez la note  <span class=\"_ _0\"></span><span class=\"ls96\">10</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__92": {
   "value": "1.21. <span class=\"_ _69\"> </span>SECTEURS OP\u00c9RATIONNELS Les <span class=\"_ _5c\"> </span>secteurs <span class=\"_ _23\"> </span>op\u00e9rationnels <span class=\"_ _23\"> </span>sont <span class=\"_ _5c\"> </span>pr\u00e9sent\u00e9s conform\u00e9ment <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>rapport <span class=\"_ _0\"></span>interne <span class=\"_ _1\"></span>fourni <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipal<span class=\"_ _3\"></span> d\u00e9cideur <span class=\"_ _49\"> </span>op\u00e9rationnel <span class=\"_ _49\"> </span>(CODM <span class=\"_ _49\"> </span>\u2013 <span class=\"_ _49\"> </span>\u00ab<span class=\"_ _0\"></span> Chief<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>Officer Decision <span class=\"_ _57\"> </span>Maker \u00bb<span class=\"_ _0\"></span>), <span class=\"_ _d\"> </span>qui <span class=\"_ _15\"> </span>est <span class=\"_ _57\"> </span>responsable <span class=\"_ _57\"> </span>de l\u2019affectation <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>ressources <span class=\"_ _26\"> </span>et <span class=\"_ _1\"></span>de <span class=\"_ _26\"> </span>l\u2019\u00e9valuation <span class=\"_ _1\"></span>de <span class=\"_ _27\"> </span>la performance des <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span>c<span class=\"_ _3\"></span>teurs op\u00e9rationnels (<span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>oir <span class=\"_ _2\"></span>la note 4).  Un <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ecteur <span class=\"_ _47\"> </span>op\u00e9rat<span class=\"_ _0\"></span>ionnel <span class=\"_ _47\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>une <span class=\"_ _48\"> </span>composant<span class=\"_ _0\"></span>e d\u2019une entit\u00e9 : a)<span class=\"ls1\"> <span class=\"_ _17\"> </span>qui <span class=\"_ _6d\"> </span>exerce <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_\"> </span>activit\u00e9s<span class=\"_ _0\"></span> <span class=\"_\"> </span>commerci<span class=\"_ _0\"></span>ales </span>pouvant <span class=\"_ _51\"> </span>g\u00e9n\u00e9rer<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>des <span class=\"_ _51\"> </span>r<span class=\"_ _0\"></span>evenus <span class=\"_ _51\"> </span>et <span class=\"_ _49\"> </span>des d\u00e9penses <span class=\"_ _0\"></span>(y compris <span class=\"_ _0\"></span>des rev<span class=\"_ _0\"></span>enus et d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> d\u00e9penses <span class=\"_ _55\"> </span>li\u00e9s <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _48\"> </span>des <span class=\"_\"> </span>transactions <span class=\"_ _55\"> </span>avec d\u2019autres <span class=\"_ _53\"> </span>composantes <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>la <span class=\"_ _53\"> </span>m\u00eam<span class=\"_ _0\"></span>e entit\u00e9), b)<span class=\"ls1\"> <span class=\"_ _17\"> </span>dont <span class=\"_ _58\"> </span>les <span class=\"_ _5b\"> </span>r\u00e9su<span class=\"_ _0\"></span>ltats <span class=\"_ _5b\"> </span>op\u00e9ra<span class=\"_ _0\"></span>tionnels <span class=\"_ _5b\"> </span>so<span class=\"_ _0\"></span>nt </span>r\u00e9guli\u00e8rement <span class=\"_ _26\"> </span>ex<span class=\"_ _0\"></span>amin\u00e9s <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>principal d\u00e9cideur <span class=\"_ _27\"></span>o<span class=\"_ _0\"></span>p\u00e9rationnel <span class=\"_ _26\"></span>de <span class=\"_ _27\"></span>l\u2019entit\u00e9 <span class=\"_ _26\"> </span>afin <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> prendre <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>d\u00e9cisio<span class=\"_ _0\"></span>ns <span class=\"_ _4\"> </span>concernant <span class=\"_ _4\"> </span>les<span class=\"_ _0\"></span> ressources <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _52\"> </span>affecter <span class=\"_ _52\"> </span>au <span class=\"_ _58\"> </span>secteur <span class=\"_ _52\"> </span>et d\u2019\u00e9valuer sa performance<span class=\"_ _0\"></span>, et c)<span class=\"ls1\"> <span class=\"_ _62\"> </span>pour <span class=\"_ _6b\"> </span>lesquels <span class=\"_ _6b\"> </span>des <span class=\"_ _6b\"> </span>informations </span>financi\u00e8res disc<span class=\"_ _0\"></span>r\u00e8tes sont disponibles.<span class=\"_ _0\"></span> &gt;&gt;<span class=\"ls1\"> <span class=\"_ _5b\"> </span>Pour <span class=\"_ _58\"> </span>en <span class=\"_ _5b\"> </span>sav<span class=\"_ _0\"></span>oir <span class=\"_ _5b\"> </span>plus <span class=\"_ _58\"> </span>sur <span class=\"_ _5b\"> </span>les <span class=\"_ _58\"> </span>secteurs<span class=\"_ _0\"></span> </span>op\u00e9rationnels, consu<span class=\"_ _0\"></span>ltez la note 4<span class=\"_ _0\"></span> Description <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>risques <span class=\"_ _0\"></span>financiers <span class=\"_ _0\"></span>(articles <span class=\"_ _0\"></span>3:6<span class=\"_ _0\"></span>, \u00a71, 8\u00b0 et 3:32, \u00a71, 5<span class=\"_ _0\"></span>\u00b0, du <span class=\"lsa2\">CS<span class=\"ls97\">A)</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__93": {
   "value": "2.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Description <span class=\"_ _3\"></span>des risques financier<span class=\"_ _3\"></span>s  </span></span>Le <span class=\"_ _47\"> </span>Groupe <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>d\u00e9cid\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>pr<span class=\"_ _0\"></span>\u00e9senter <span class=\"_ _26\"> </span>ses<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>risqu<span class=\"_ _0\"></span>es financiers <span class=\"_ _6d\"> </span>avec<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>les <span class=\"_ _4e\"> </span>autres <span class=\"_ _4e\"> </span>principaux <span class=\"_ _4e\"> </span>risques identifi\u00e9s <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>sect<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>''Principaux <span class=\"_ _1\"></span>risques <span class=\"_ _1\"></span>et incertitudes <span class=\"_ _1\"></span>auxquels <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>soc<span class=\"_ _0\"></span>i\u00e9t\u00e9<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>confront\u00e9e'' \u00e0 partir de la page 5<span class=\"_ _0\"></span>5. Il <span class=\"_ _2\"></span>s\u2019agit notamment <span class=\"_ _2\"></span>du risque <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cr\u00e9dit, <span class=\"_ _3\"></span>du <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>isque de <span class=\"_ _3\"></span>change, du risque de taux <span class=\"_ _2\"></span>d\u2019in<span class=\"_ _0\"></span>t\u00e9r\u00eat, <span class=\"_ _3\"></span>du risque de liquidit\u00e9, risques l<span class=\"_ _0\"></span>i\u00e9s aux covenants. <span class=\"_ _0\"></span>  2.1. <span class=\"_ _8d\"> </span>ACTIFS ET PASSIFS FINANCIERS \u2013 INFORMATIONS SUPPL\u00c9MENTAIRES Les tableaux <span class=\"_ _2\"></span>ci-<span class=\"_ _0\"></span>dessous pr\u00e9sentent l\u2019\u00e9ch\u00e9ancier des actifs et pass<span class=\"_ _0\"></span>ifs financiers du Groupe :(EUR 000) ACTIFS FINANCIERS<span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 64<span class=\"ls1\"> </span>274<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>0 0 0 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Autres actifs \u00e0 LT <span class=\"_ _0\"></span>et CT 558<span class=\"ls1\"> </span>36<span class=\"ls1\"> </span>699<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>179<span class=\"ls1\"> </span>2 635 14<span class=\"ls1\"> </span>288<span class=\"ls1\"> </span>66<span class=\"ls1\"> </span>359<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>TOTAL 64<span class=\"ls1\"> </span>832<span class=\"ls1\"> </span>48<span class=\"ls1\"> </span>234<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>179<span class=\"ls1\"> </span>2 635 14<span class=\"ls1\"> </span>288<span class=\"ls1\"> </span>142<span class=\"ls1\"> 168<span class=\"_ _0\"></span> </span>31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 61<span class=\"ls1\"> </span>801<span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>0 0 0 111<span class=\"ls1\"> 649  </span>Autres actifs \u00e0 LT <span class=\"_ _0\"></span>et CT 711<span class=\"ls1\"> </span>83<span class=\"ls1\"> </span>624<span class=\"ls1\"> </span>4 964 4 424 14<span class=\"ls1\"> </span>101<span class=\"ls1\"> </span>107<span class=\"ls1\"> 824  </span>TOTAL 62<span class=\"ls1\"> </span>512<span class=\"ls1\"> </span>133<span class=\"ls1\"> 472<span class=\"_ _0\"></span> </span>4 964 4 424 14<span class=\"ls1\"> </span>101<span class=\"ls1\"> </span>219<span class=\"ls1\"> 473  </span>Apr\u00e8s avoir examin\u00e9<span class=\"_ _2\"></span> le type d'actifs inclu<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> dan<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> le<span class=\"_ _3\"></span> tableau ci-dessus, nous avons<span class=\"_ _3\"></span> d\u00e9cid\u00e9 de suppr<span class=\"_ _3\"></span>imer les autres a<span class=\"_ _3\"></span>ctifs <span class=\"lsd4\">\" </span>cr\u00e9dit d\u2019imp\u00f4t de rercher<span class=\"_ _3\"></span>che et d\u00e9velopp<span class=\"_ _2\"></span>ement<span class=\"_ _0\"></span> \" <span class=\"_ _3\"></span>car nous ne le<span class=\"_ _3\"></span>s consid\u00e9rons pa<span class=\"_ _3\"></span>s comme des a<span class=\"_ _3\"></span>ctifs financier<span class=\"_ _3\"></span>s. Pour assurer<span class=\"_ _3\"></span> la comparaison, le<span class=\"_ _3\"></span>s chiffres de 2021 <span class=\"_ _2\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>modi<span class=\"_ _3\"></span>fi\u00e9s (-1<span class=\"lsb1\">2,</span>0 millions d'e<span class=\"_ _3\"></span>uros) par rappo<span class=\"_ _3\"></span>rt aux \u00e9tats finan<span class=\"_ _3\"></span>ciers publi\u00e9s de 2021.<span class=\"fs14\"> </span>(EUR 000) PASSIFS FINANCIERS<span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes finan<span class=\"_ _0\"></span>ci\u00e8res 0 10<span class=\"ls1\"> </span>936<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>668<span class=\"ls1\"> </span>21<span class=\"ls1\"> </span>477<span class=\"ls1\"> </span>0 43<span class=\"ls1\"> </span>081<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes de locati<span class=\"_ _0\"></span>on 0 5 783 5 231 7 485 12<span class=\"ls1\"> </span>544<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>043<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes commerciale<span class=\"_ _0\"></span>s 5 492 42<span class=\"ls1\"> </span>239<span class=\"ls1\"> </span>0 0 0 47<span class=\"ls1\"> </span>731<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Autres passifs \u00e0 LT<span class=\"_ _0\"></span> et CT 0 52<span class=\"ls1\"> </span>729<span class=\"ls1\"> </span>9 018 86<span class=\"ls1\"> </span>0 61<span class=\"ls1\"> </span>833<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>TOTAL 5 492 111<span class=\"ls1\"> 687<span class=\"_ _0\"></span> </span>24<span class=\"ls1\"> </span>917<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>048<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>544<span class=\"ls1\"> </span>183<span class=\"ls1\"> 688<span class=\"_ _0\"></span> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 0 4 265 3 934 7 467 0 15<span class=\"ls1\"> </span>666<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes de locati<span class=\"_ _0\"></span>on 0 6 087 4 720 6 074 11<span class=\"ls1\"> </span>246<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>127<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes commerciale<span class=\"_ _0\"></span>s 20<span class=\"ls1\"> </span>791<span class=\"ls1\"> </span>44<span class=\"ls1\"> </span>701<span class=\"ls1\"> </span>0 0 0 65<span class=\"ls1\"> </span>492<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Autres passifs \u00e0 LT<span class=\"_ _0\"></span> et CT 0 61<span class=\"ls1\"> </span>709<span class=\"ls1\"> </span>4 027 2 722 333<span class=\"ls1\"> </span>68<span class=\"ls1\"> </span>791<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>TOTAL 20<span class=\"ls1\"> </span>791<span class=\"ls1\"> </span>116<span class=\"ls1\"> 762<span class=\"_ _0\"></span> </span>12<span class=\"ls1\"> </span>681<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>263<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>579<span class=\"ls1\"> </span>178<span class=\"ls1\"> 076  </span>*Les emprunts<span class=\"_ _3\"></span> bancaires et autre<span class=\"_ _2\"></span>s ainsi que les dettes lo<span class=\"_ _3\"></span>catives indiqu<span class=\"_ _3\"></span>\u00e9es ci<span class=\"_ _0\"></span>-des<span class=\"_ _3\"></span>sus incluent les<span class=\"_ _3\"></span> paiements d\u2019in<span class=\"_ _3\"></span>t\u00e9r\u00eats futurs pour <span class=\"ls1\">EUR 1,3 million et EUR<span class=\"_ _2\"></span> 1,6 million respectivement<span class=\"_ _3\"></span>. </span>Le<span class=\"ls1\">s actifs et pass<span class=\"_ _0\"></span>ifs du Groupe sont valoris<span class=\"_ _0\"></span>\u00e9s comme suit : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIFS FINANCIERS<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>809<span class=\"_ _0\"></span><span class=\"ls1\"> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>Autres cr\u00e9ances \u00e0 l<span class=\"_ _0\"></span>ong terme 41<span class=\"ls1\"> </span>032<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>032<span class=\"_ _0\"></span><span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>Cr\u00e9ances non com<span class=\"_ _0\"></span>merciales et acompt<span class=\"_ _0\"></span>es sur commandes<span class=\"_ _0\"></span> 18<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>625<span class=\"_ _0\"></span><span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span>Autres cr\u00e9ances \u00e0 <span class=\"_ _0\"></span>court terme 22<span class=\"ls1\"> </span>862<span class=\"ls1\"> </span>22<span class=\"ls1\"> </span>862<span class=\"_ _0\"></span><span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>607<span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>607<span class=\"ls1\"> </span>Autres investissemen<span class=\"_ _0\"></span>ts 12<span class=\"ls1\"> </span>923<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>923<span class=\"_ _0\"></span><span class=\"ls1\"> </span>3 805 3 805 Tr\u00e9sorerie et \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"_ _0\"></span> 199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>Produits d\u00e9riv\u00e9s de<span class=\"_ _0\"></span> couverture 53<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span>Produits d\u00e9riv\u00e9s \u2013 <span class=\"_ _0\"></span>autres 43<span class=\"ls1\"> </span>43<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>TOTAL 370<span class=\"ls1\"> 617<span class=\"_ _0\"></span> </span>370<span class=\"ls1\"> 617<span class=\"_ _0\"></span> </span>399<span class=\"ls1\"> 098<span class=\"_ _0\"></span> </span>399<span class=\"ls1\"> 098<span class=\"_ _0\"></span> </span>PASSIFS FINANCIERS<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>43<span class=\"ls1\"> </span>081<span class=\"_ _0\"></span><span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>15<span class=\"ls1\"> </span>666<span class=\"ls1\"> </span>Dettes de locati<span class=\"_ _0\"></span>on 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>043<span class=\"_ _0\"></span><span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>127<span class=\"ls1\"> </span>Dettes commerciale<span class=\"_ _0\"></span>s 47<span class=\"ls1\"> </span>731<span class=\"ls1\"> </span>47<span class=\"ls1\"> </span>731<span class=\"_ _0\"></span><span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>Produits d\u00e9riv\u00e9s de<span class=\"_ _0\"></span> couverture 7 025 7 025 2 531 2 531 Produits d\u00e9riv\u00e9s \u2013 <span class=\"_ _0\"></span>autres 625<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>1 597 1 597 Autres dettes \u00e0 lon<span class=\"_ _0\"></span>g terme 8 450 8 450 5 862 5 862 Autres dettes \u00e0 co<span class=\"_ _0\"></span>urt terme 35<span class=\"ls1\"> </span>615<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>615<span class=\"_ _0\"></span><span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>925<span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>925<span class=\"ls1\"> </span>TOTAL 168<span class=\"ls1\"> 422<span class=\"_ _0\"></span> </span>173<span class=\"ls1\"> 570<span class=\"_ _0\"></span> </span>163<span class=\"ls1\"> 341<span class=\"_ _0\"></span> </span>166<span class=\"ls1\"> 267<span class=\"_ _0\"></span> </span>Au <span class=\"_ _27\"></span>31 <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _27\"></span>2021 <span class=\"_ _26\"> </span><span class=\"ls96\">et <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _27\"></span></span></span>la <span class=\"_ _26\"> </span>valeur <span class=\"_ _27\"></span>n<span class=\"_ _0\"></span>ette comptable <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>ces <span class=\"_\"> </span>actifs <span class=\"_ _6d\"> </span>et <span class=\"_\"> </span>p<span class=\"_ _0\"></span>assifs <span class=\"_\"> </span>financiers n\u2019\u00e9tait <span class=\"_\"> </span>pas <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>ignificativement <span class=\"_\"> </span>diff\u00e9rente <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>leur juste valeur.  Les <span class=\"_ _2\"></span>rubriques <span class=\"_ _2\"></span>\u00ab<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Produits <span class=\"_ _2\"></span>d\u00e9riv\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _3\"></span>couverture <span class=\"_ _0\"></span>\u00bb et <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _26\"> </span>Produits<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d\u00e9riv\u00e9s <span class=\"_ _26\"> </span>\u2013 <span class=\"_ _47\"> </span>autres <span class=\"_ _26\"> </span>\u00bb <span class=\"_ _47\"> </span><span class=\"ls96\">\u00e0 <span class=\"_ _26\"> </span></span>l\u2019actif <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span><span class=\"ls96\">au</span> passif <span class=\"_ _48\"> </span>incluent <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>juste <span class=\"_ _48\"> </span>valeur <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>contrats <span class=\"_ _48\"> </span>de change <span class=\"_ _2c\"></span>\u00e0 <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>erme <span class=\"_ _2c\"></span>et <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>swaps<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>change. 2.2. <span class=\"_ _8d\"> </span>CAT\u00c9GORIES D\u2019INSTRUMENTS FINANCIERS  Le <span class=\"_ _55\"> </span>tableau <span class=\"_ _55\"> </span>suivant <span class=\"_ _48\"> </span>pr\u00e9s<span class=\"_ _0\"></span>ente <span class=\"_ _48\"> </span>une <span class=\"_\"> </span>analyse <span class=\"_ _55\"> </span>des instruments <span class=\"_ _3\"></span>financiers qui <span class=\"_ _2\"></span>sont mesur\u00e9s <span class=\"_ _3\"></span>apr\u00e8s la comptabilisation initiale <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur, <span class=\"_ _3\"></span>ventil\u00e9s<span class=\"_ _0\"></span> selon les niveaux 1 \u00e0 <span class=\"_ _0\"></span>3.  Durant <span class=\"_ _6d\"> </span>l\u2019exerc<span class=\"_ _0\"></span>ice <span class=\"_\"> </span>\u00e9c<span class=\"_ _0\"></span>oul\u00e9, <span class=\"_ _6d\"> </span>il <span class=\"_ _6d\"> </span>n\u2019y <span class=\"_ _6d\"> </span>a <span class=\"_ _4e\"> </span>pas <span class=\"_ _6d\"> </span>eu <span class=\"_ _4e\"> </span>de transfert <span class=\"_ _66\"> </span>entr<span class=\"_ _0\"></span>e <span class=\"_ _66\"> </span>les <span class=\"_ _66\"> </span>diff\u00e9rentes <span class=\"_ _44\"> </span>cat\u00e9gories<span class=\"_ _0\"></span> pr\u00e9sent\u00e9es ci-dess<span class=\"_ _0\"></span>ous: (EUR 000) Niveau 1 Niveau 2 Niveau 3 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 52<span class=\"ls1\"> </span>52<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 1 1 Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> 53<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 11<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 31<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 42<span class=\"ls1\"> </span>42<span class=\"ls1\"> </span>Participations com<span class=\"_ _0\"></span>ptabilis\u00e9es \u00e0 la juste vale<span class=\"_ _0\"></span>ur (Note 9.1.)<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>097<span class=\"ls1\"> </span>1 793 12<span class=\"ls1\"> </span>890<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 4 904 4 904  Swaps de taux de c<span class=\"_ _0\"></span>hange 2 121 2 121 Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> 7 025 7 025  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 285<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 340<span class=\"ls1\"> </span>340<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 625<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>(EUR 000) Niveau 1 Niveau 2 Niveau 3 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 3 3  Swaps de taux de c<span class=\"_ _0\"></span>hange 134<span class=\"ls1\"> </span>134<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> 137<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 39<span class=\"ls1\"> </span>39<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 26<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 65<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>Participations com<span class=\"_ _0\"></span>ptabilis\u00e9es \u00e0 la juste vale<span class=\"_ _0\"></span>ur (Note 9.1.)<span class=\"_ _0\"></span> 995<span class=\"ls1\"> </span>0 2 753 3 747  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 1 604 1 604  Swaps de taux <span class=\"_ _0\"></span>de change 927<span class=\"ls1\"> </span>927<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> 2 531 2 531  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 1 412 1 412  Swaps de taux de c<span class=\"_ _0\"></span>hange 185<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 1 597 1 597 2.2.1 <span class=\"_ _23\"> </span>Instruments co<span class=\"_ _3\"></span>mptabilis\u00e9s sur la base de<span class=\"_ _3\"></span> la comptabili<span class=\"_ _3\"></span>t\u00e9 de couverture<span class=\"_ _3\"></span> IBA <span class=\"_ _51\"> </span>\u00e9va<span class=\"_ _0\"></span>lue <span class=\"_ _51\"> </span>l\u2019efficacit\u00e9 <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>couverture <span class=\"_ _49\"> </span>au moyen d\u2019une comparaison des termes criti<span class=\"_ _0\"></span>ques entre <span class=\"_ _58\"> </span>l\u2019\u00e9<span class=\"_ _0\"></span>l\u00e9ment <span class=\"_ _58\"> </span>couvert <span class=\"_ _52\"> </span>(flux <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>tresorer<span class=\"_ _0\"></span>ie probables <span class=\"_ _0\"></span>futurs) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019instrument <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>couverture,<span class=\"_ _0\"></span> y <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompris <span class=\"_ _5b\"> </span>le <span class=\"_ _58\"> </span>montant <span class=\"_ _58\"> </span>et <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>\u2019\u00e9ch\u00e9ance. <span class=\"_ _5b\"> </span>Une<span class=\"_ _0\"></span> certaine <span class=\"_ _4f\"> </span>inefficacit\u00e9 <span class=\"_ _4f\"> </span>limit\u00e9e <span class=\"_ _4f\"> </span>peut<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>t<span class=\"_ _0\"></span>outefois survenir <span class=\"_\"> </span>lorsque <span class=\"_ _55\"> </span>le <span class=\"_\"> </span>moment <span class=\"_\"> </span>r\u00e9el <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>flux <span class=\"_\"> </span>de tr\u00e9sorerie <span class=\"_ _6d\"> </span>diff\u00e8re <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_\"> </span>att<span class=\"_ _0\"></span>entes <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>tiales, <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>ans quels <span class=\"_ _47\"> </span>cas <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>position <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>couverture <span class=\"_ _47\"> </span>doit <span class=\"_ _47\"> </span>donc<span class=\"_ _0\"></span> \u00eatre reconduite.<span class=\"_ _0\"></span> Au <span class=\"_ _27\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022, <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _27\"></span>d\u00e9<span class=\"_ _0\"></span>tenait <span class=\"_ _27\"></span>17 contrats <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>hange <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2c\"></span>t<span class=\"_ _0\"></span>erme <span class=\"_ _2c\"></span>(<span class=\"_ _0\"></span>23 <span class=\"_ _2c\"></span>au <span class=\"_ _3\"></span>31 <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9cembre 2<span class=\"ls96\">021</span>) <span class=\"_ _5b\"> </span>et <span class=\"_ _50\"> </span>7 <span class=\"_ _5b\"> </span>swaps <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>hange <span class=\"_ _49\"> </span>(<span class=\"_ _0\"></span>12 <span class=\"_ _50\"> </span>au <span class=\"_ _5b\"> </span><span class=\"lsa0\">31 </span>d\u00e9cembre <span class=\"_\"> </span>2021<span class=\"ls9b\">) <span class=\"_\"> </span></span>couvrant <span class=\"_\"> </span>des <span class=\"_\"> </span>flux <span class=\"_\"> </span>futurs <span class=\"_\"> </span>de tr\u00e9sorerie <span class=\"_ _7\"> </span>exprim\u00e9s <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>dollars<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>am\u00e9ricains<span class=\"_ _0\"></span>, dollars singapouriens, dollars canad<span class=\"_ _3\"></span>iens, yuans chinois <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>won <span class=\"_ _55\"> </span>cor\u00e9ens<span class=\"_ _0\"></span>. <span class=\"_ _55\"> </span>Ces <span class=\"_ _55\"> </span>couvertures sont <span class=\"_ _1\"></span>consid\u00e9r\u00e9es <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>hautement <span class=\"_ _1\"></span>efficaces.<span class=\"_ _0\"></span> L\u2019impact cumul\u00e9 de <span class=\"_ _3\"></span>ces couvertures<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ont g\u00e9n\u00e9r\u00e9 une <span class=\"_ _0\"></span>perte <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _1\"></span>8,4 <span class=\"_ _1\"></span>millions <span class=\"_ _0\"></span><span class=\"ls96\">au</span> <span class=\"_ _1\"></span>31 <span class=\"_ _0\"></span>d\u00e9cem<span class=\"_ _0\"></span>bre 2022<span class=\"ls1\"> (perte d\u2019EUR <span class=\"_ _2\"></span>8,<span class=\"_ _0\"></span>4 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illions <span class=\"_ _2\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>31 d\u00e9cembre<span class=\"_ _0\"></span> </span>2022<span class=\"ls1\">). <span class=\"_ _26\"> </span>Cette <span class=\"_ _26\"> </span>perte <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>compta<span class=\"_ _0\"></span>bilis\u00e9e <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>les </span>r\u00e9serves <span class=\"_ _4\"> </span>de <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ouvertue <span class=\"_ _4e\"> </span>avec <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>fluctuations dans<span class=\"ls1\"> <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>autres<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>postes <span class=\"_ _26\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>r\u00e9sultat<span class=\"_ _0\"></span> </span>global. 2.2.2 <span class=\"_ _23\"> </span>Instruments co<span class=\"_ _3\"></span>mptabilis\u00e9s \u00e0 la juste valeur <span class=\"_ _3\"></span>par le biais du compte de<span class=\"_ _3\"></span> r\u00e9sultat Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_ _48\"> </span>20<span class=\"_ _0\"></span>22, <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>Groupe <span class=\"_ _48\"> </span>d\u00e9tient<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>14<span class=\"_ _0\"></span> contrats <span class=\"_ _52\"> </span>de <span class=\"_ _52\"> </span>c<span class=\"_ _0\"></span>hange <span class=\"_ _52\"> </span>\u00e0 <span class=\"_ _52\"> </span>terme<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>(1<span class=\"_ _0\"></span>0 <span class=\"_ _58\"> </span>sur <span class=\"_ _7\"> </span><span class=\"lsa0\">31 </span>d\u00e9cembre <span class=\"_ _0\"></span>2021), <span class=\"_ _0\"></span>8 swaps<span class=\"_ _0\"></span> de c<span class=\"_ _0\"></span>hange (6 <span class=\"_ _0\"></span>swaps<span class=\"_ _0\"></span> au <span class=\"_ _0\"></span>31<span class=\"ls1\"> <span class=\"_ _0\"></span>d\u00e9cembre 20<span class=\"_ _0\"></span>21), <span class=\"_ _0\"></span>pour couvrir <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de </span>tr\u00e9sorerie <span class=\"_ _5b\"> </span>futurs <span class=\"_ _5b\"> </span>en <span class=\"_ _58\"> </span>dollars <span class=\"_ _5b\"> </span>am\u00e9rica<span class=\"_ _0\"></span>ins, <span class=\"_ _50\"> </span>e<span class=\"_ _0\"></span>n yuans <span class=\"_ _26\"> </span>chino<span class=\"_ _0\"></span>is, <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>dollars<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>singapouriens <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>en<span class=\"_ _0\"></span> livres sterling. Comme <span class=\"_ _50\"> </span>i<span class=\"_ _0\"></span>ls <span class=\"_ _49\"> </span>ne <span class=\"_ _5b\"> </span>sont <span class=\"_ _5b\"> </span>pas <span class=\"_ _50\"> </span>admiss<span class=\"_ _0\"></span>ibles <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _50\"> </span>la<span class=\"_ _0\"></span> comptabilit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>couvertur<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>en <span class=\"_ _47\"> </span>v<span class=\"_ _0\"></span>ertu <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>IFRS<span class=\"_ _0\"></span>, les <span class=\"_ _0\"></span>divers <span class=\"_ _0\"></span>instruments <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>couverture <span class=\"_ _0\"></span>dont <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>est question d<span class=\"_ _0\"></span>ans la pr<span class=\"_ _0\"></span>\u00e9sente s<span class=\"_ _0\"></span>ection sont <span class=\"_ _0\"></span>\u00e9valu\u00e9s \u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>juste <span class=\"_\"> </span>valeur <span class=\"_\"> </span>par <span class=\"_\"> </span>le <span class=\"_\"> </span>biais <span class=\"_\"> </span>du <span class=\"_\"> </span>compte <span class=\"_\"> </span>de r\u00e9sultat. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>\u00e9n\u00e9r\u00e9e <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>ces <span class=\"_ _1\"></span>instrum<span class=\"_ _0\"></span>ents actifs <span class=\"_ _0\"></span>inclus <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>\u00e9sultat <span class=\"_ _0\"></span>s\u2019\u00e9l\u00e8ve \u00e0 <span class=\"_ _6d\"> </span><span class=\"ls1\">-1,5 <span class=\"_ _4e\"> </span>million <span class=\"_ _4e\"> </span>d\u2019euros <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>31 <span class=\"_ _4e\"> </span>d\u00e9cembre <span class=\"_ _4e\"> </span>2022<span class=\"_ _0\"></span> </span>(perte <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>EUR <span class=\"_ _50\"> </span>-1,7 <span class=\"_ _49\"> </span>milli<span class=\"_ _0\"></span>on <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _49\"> </span>l\u2019exercice termin\u00e9 le 31 d\u00e9c<span class=\"_ _0\"></span>embre 2021<span class=\"ls9b\">).</span> (EUR 000) MATURITE DES INST<span class=\"_ _0\"></span>RUMENTS DE COUV<span class=\"_ _0\"></span>ERTURE 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Fonds propres Moins d\u2019un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 2 ans<span class=\"_ _0\"></span> </span>Couverture de c<span class=\"_ _0\"></span>hange en CAD -145 -<span class=\"ls98\">53</span> 7 -<span class=\"ls98\">99</span> Couverture de c<span class=\"_ _0\"></span>hange en CNY<span class=\"ls1\"> </span>-6 <span class=\"ls98\">610</span> -6 <span class=\"ls98\">610</span> 0 0 Couverture de c<span class=\"_ _0\"></span>hange en GBP 446<span class=\"ls1\"> </span>0 -206 652<span class=\"ls1\"> </span>Couverture de c<span class=\"_ _0\"></span>hange en SGD -291 -291 0 0 Couverture de c<span class=\"_ _0\"></span>hange en USD -1 <span class=\"ls98\">768</span> -828 -483 -457 Couverture de c<span class=\"_ _0\"></span>hange en KRW -<span class=\"ls98\">72</span> 0 0 -<span class=\"ls98\">72</span> -8 <span class=\"ls98\">440</span> -7 <span class=\"ls98\">782</span> -682 24<span class=\"ls1\"> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Fonds propres Moins d\u2019un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 2 ans<span class=\"_ _0\"></span> </span>Couverture de c<span class=\"_ _0\"></span>hange en CAD -213 -213 0 0 Couverture de c<span class=\"_ _0\"></span>hange en CNY<span class=\"ls1\"> </span>-4 <span class=\"ls98\">354</span> -1 <span class=\"ls98\">436</span> -705 -2 <span class=\"ls98\">213</span> Couverture de c<span class=\"_ _0\"></span>hange en SGD -325 -325 0 0 Couverture de c<span class=\"_ _0\"></span>hange en USD -3 <span class=\"ls98\">319</span> -2 <span class=\"ls98\">533</span> -786 0 Couverture de c<span class=\"_ _0\"></span>hange en KRW -192 0 -192 0 -8 <span class=\"ls98\">403</span> -4 <span class=\"ls98\">507</span> -1 <span class=\"ls98\">683</span> -2 <span class=\"ls98\">213</span> 2.3. <span class=\"_ _8d\"> </span>GESTION DES FONDS PROPRES Le <span class=\"_ _52\"> </span>Group<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>a <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>obj<span class=\"_ _0\"></span>ectif <span class=\"_ _52\"> </span>d\u2019optimiser <span class=\"_ _7\"> </span>la structure <span class=\"_ _51\"> </span>du <span class=\"_ _49\"> </span>capital <span class=\"_ _51\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _51\"> </span>d\u2019en <span class=\"_ _49\"> </span>maximiser <span class=\"_ _49\"> </span>l<span class=\"lsa0\">a </span>valeur <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>actionnariat <span class=\"_ _1\"></span>tout <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>gardant <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> flexibilit\u00e9 <span class=\"_ _2\"></span>financi<span class=\"_ _0\"></span>\u00e8re <span class=\"_ _2c\"></span>d\u00e9sir\u00e9<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>afin<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>d\u2019en <span class=\"_ _3\"></span>ex\u00e9cuter l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> strat\u00e9gie <span class=\"_ _56\"> </span>approuv\u00e9e <span class=\"_ _56\"> </span>par <span class=\"_ _56\"> </span>son <span class=\"_ _56\"> </span>Cons<span class=\"_ _0\"></span>eil d\u2019administration.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__94-1": {
   "value": "2.1. <span class=\"_ _8d\"> </span>ACTIFS ET PASSIFS FINANCIERS \u2013 INFORMATIONS SUPPL\u00c9MENTAIRES Les tableaux <span class=\"_ _2\"></span>ci-<span class=\"_ _0\"></span>dessous pr\u00e9sentent l\u2019\u00e9ch\u00e9ancier des actifs et pass<span class=\"_ _0\"></span>ifs financiers du Groupe :(EUR 000) ACTIFS FINANCIERS<span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 64<span class=\"ls1\"> </span>274<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>0 0 0 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Autres actifs \u00e0 LT <span class=\"_ _0\"></span>et CT 558<span class=\"ls1\"> </span>36<span class=\"ls1\"> </span>699<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>179<span class=\"ls1\"> </span>2 635 14<span class=\"ls1\"> </span>288<span class=\"ls1\"> </span>66<span class=\"ls1\"> </span>359<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>TOTAL 64<span class=\"ls1\"> </span>832<span class=\"ls1\"> </span>48<span class=\"ls1\"> </span>234<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>179<span class=\"ls1\"> </span>2 635 14<span class=\"ls1\"> </span>288<span class=\"ls1\"> </span>142<span class=\"ls1\"> 168<span class=\"_ _0\"></span> </span>31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 61<span class=\"ls1\"> </span>801<span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>0 0 0 111<span class=\"ls1\"> 649  </span>Autres actifs \u00e0 LT <span class=\"_ _0\"></span>et CT 711<span class=\"ls1\"> </span>83<span class=\"ls1\"> </span>624<span class=\"ls1\"> </span>4 964 4 424 14<span class=\"ls1\"> </span>101<span class=\"ls1\"> </span>107<span class=\"ls1\"> 824  </span>TOTAL 62<span class=\"ls1\"> </span>512<span class=\"ls1\"> </span>133<span class=\"ls1\"> 472<span class=\"_ _0\"></span> </span>4 964 4 424 14<span class=\"ls1\"> </span>101<span class=\"ls1\"> </span>219<span class=\"ls1\"> 473  </span>Apr\u00e8s avoir examin\u00e9<span class=\"_ _2\"></span> le type d'actifs inclu<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> dan<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> le<span class=\"_ _3\"></span> tableau ci-dessus, nous avons<span class=\"_ _3\"></span> d\u00e9cid\u00e9 de suppr<span class=\"_ _3\"></span>imer les autres a<span class=\"_ _3\"></span>ctifs <span class=\"lsd4\">\" </span>cr\u00e9dit d\u2019imp\u00f4t de rercher<span class=\"_ _3\"></span>che et d\u00e9velopp<span class=\"_ _2\"></span>ement<span class=\"_ _0\"></span> \" <span class=\"_ _3\"></span>car nous ne le<span class=\"_ _3\"></span>s consid\u00e9rons pa<span class=\"_ _3\"></span>s comme des a<span class=\"_ _3\"></span>ctifs financier<span class=\"_ _3\"></span>s. Pour assurer<span class=\"_ _3\"></span> la comparaison, le<span class=\"_ _3\"></span>s chiffres de 2021 <span class=\"_ _2\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>modi<span class=\"_ _3\"></span>fi\u00e9s (-1<span class=\"lsb1\">2,</span>0 millions d'e<span class=\"_ _3\"></span>uros) par rappo<span class=\"_ _3\"></span>rt aux \u00e9tats finan<span class=\"_ _3\"></span>ciers publi\u00e9s de 2021.<span class=\"fs14\"> </span>(EUR 000) PASSIFS FINANCIERS<span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes finan<span class=\"_ _0\"></span>ci\u00e8res 0 10<span class=\"ls1\"> </span>936<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>668<span class=\"ls1\"> </span>21<span class=\"ls1\"> </span>477<span class=\"ls1\"> </span>0 43<span class=\"ls1\"> </span>081<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes de locati<span class=\"_ _0\"></span>on 0 5 783 5 231 7 485 12<span class=\"ls1\"> </span>544<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>043<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes commerciale<span class=\"_ _0\"></span>s 5 492 42<span class=\"ls1\"> </span>239<span class=\"ls1\"> </span>0 0 0 47<span class=\"ls1\"> </span>731<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Autres passifs \u00e0 LT<span class=\"_ _0\"></span> et CT 0 52<span class=\"ls1\"> </span>729<span class=\"ls1\"> </span>9 018 86<span class=\"ls1\"> </span>0 61<span class=\"ls1\"> </span>833<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>TOTAL 5 492 111<span class=\"ls1\"> 687<span class=\"_ _0\"></span> </span>24<span class=\"ls1\"> </span>917<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>048<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>544<span class=\"ls1\"> </span>183<span class=\"ls1\"> 688<span class=\"_ _0\"></span> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Echu Moins d'un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Entre 2 et 5 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 5 ans<span class=\"_ _0\"></span> </span>Total Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 0 4 265 3 934 7 467 0 15<span class=\"ls1\"> </span>666<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes de locati<span class=\"_ _0\"></span>on 0 6 087 4 720 6 074 11<span class=\"ls1\"> </span>246<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>127<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Dettes commerciale<span class=\"_ _0\"></span>s 20<span class=\"ls1\"> </span>791<span class=\"ls1\"> </span>44<span class=\"ls1\"> </span>701<span class=\"ls1\"> </span>0 0 0 65<span class=\"ls1\"> </span>492<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Autres passifs \u00e0 LT<span class=\"_ _0\"></span> et CT 0 61<span class=\"ls1\"> </span>709<span class=\"ls1\"> </span>4 027 2 722 333<span class=\"ls1\"> </span>68<span class=\"ls1\"> </span>791<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>TOTAL 20<span class=\"ls1\"> </span>791<span class=\"ls1\"> </span>116<span class=\"ls1\"> 762<span class=\"_ _0\"></span> </span>12<span class=\"ls1\"> </span>681<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>263<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>579<span class=\"ls1\"> </span>178<span class=\"ls1\"> 076  </span>*Les emprunts<span class=\"_ _3\"></span> bancaires et autre<span class=\"_ _2\"></span>s ainsi que les dettes lo<span class=\"_ _3\"></span>catives indiqu<span class=\"_ _3\"></span>\u00e9es ci<span class=\"_ _0\"></span>-des<span class=\"_ _3\"></span>sus incluent les<span class=\"_ _3\"></span> paiements d\u2019in<span class=\"_ _3\"></span>t\u00e9r\u00eats futurs pour <span class=\"ls1\">EUR 1,3 million et EUR<span class=\"_ _2\"></span> 1,6 million respectivement<span class=\"_ _3\"></span>. </span>Le<span class=\"ls1\">s actifs et pass<span class=\"_ _0\"></span>ifs du Groupe sont valoris<span class=\"_ _0\"></span>\u00e9s comme suit : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIFS FINANCIERS<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>809<span class=\"_ _0\"></span><span class=\"ls1\"> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>Autres cr\u00e9ances \u00e0 l<span class=\"_ _0\"></span>ong terme 41<span class=\"ls1\"> </span>032<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>032<span class=\"_ _0\"></span><span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>Cr\u00e9ances non com<span class=\"_ _0\"></span>merciales et acompt<span class=\"_ _0\"></span>es sur commandes<span class=\"_ _0\"></span> 18<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>625<span class=\"_ _0\"></span><span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span>Autres cr\u00e9ances \u00e0 <span class=\"_ _0\"></span>court terme 22<span class=\"ls1\"> </span>862<span class=\"ls1\"> </span>22<span class=\"ls1\"> </span>862<span class=\"_ _0\"></span><span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>607<span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>607<span class=\"ls1\"> </span>Autres investissemen<span class=\"_ _0\"></span>ts 12<span class=\"ls1\"> </span>923<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>923<span class=\"_ _0\"></span><span class=\"ls1\"> </span>3 805 3 805 Tr\u00e9sorerie et \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"_ _0\"></span> 199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>Produits d\u00e9riv\u00e9s de<span class=\"_ _0\"></span> couverture 53<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span>Produits d\u00e9riv\u00e9s \u2013 <span class=\"_ _0\"></span>autres 43<span class=\"ls1\"> </span>43<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>TOTAL 370<span class=\"ls1\"> 617<span class=\"_ _0\"></span> </span>370<span class=\"ls1\"> 617<span class=\"_ _0\"></span> </span>399<span class=\"ls1\"> 098<span class=\"_ _0\"></span> </span>399<span class=\"ls1\"> 098<span class=\"_ _0\"></span> </span>PASSIFS FINANCIERS<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>43<span class=\"ls1\"> </span>081<span class=\"_ _0\"></span><span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>15<span class=\"ls1\"> </span>666<span class=\"ls1\"> </span>Dettes de locati<span class=\"_ _0\"></span>on 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>043<span class=\"_ _0\"></span><span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>127<span class=\"ls1\"> </span>Dettes commerciale<span class=\"_ _0\"></span>s 47<span class=\"ls1\"> </span>731<span class=\"ls1\"> </span>47<span class=\"ls1\"> </span>731<span class=\"_ _0\"></span><span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>Produits d\u00e9riv\u00e9s de<span class=\"_ _0\"></span> couverture 7 025 7 025 2 531 2 531 Produits d\u00e9riv\u00e9s \u2013 <span class=\"_ _0\"></span>autres 625<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>1 597 1 597 Autres dettes \u00e0 lon<span class=\"_ _0\"></span>g terme 8 450 8 450 5 862 5 862 Autres dettes \u00e0 co<span class=\"_ _0\"></span>urt terme 35<span class=\"ls1\"> </span>615<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>615<span class=\"_ _0\"></span><span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>925<span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>925<span class=\"ls1\"> </span>TOTAL 168<span class=\"ls1\"> 422<span class=\"_ _0\"></span> </span>173<span class=\"ls1\"> 570<span class=\"_ _0\"></span> </span>163<span class=\"ls1\"> 341<span class=\"_ _0\"></span> </span>166<span class=\"ls1\"> 267<span class=\"_ _0\"></span> </span>Au <span class=\"_ _27\"></span>31 <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _27\"></span>2021 <span class=\"_ _26\"> </span><span class=\"ls96\">et <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _27\"></span></span></span>la <span class=\"_ _26\"> </span>valeur <span class=\"_ _27\"></span>n<span class=\"_ _0\"></span>ette comptable <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>ces <span class=\"_\"> </span>actifs <span class=\"_ _6d\"> </span>et <span class=\"_\"> </span>p<span class=\"_ _0\"></span>assifs <span class=\"_\"> </span>financiers n\u2019\u00e9tait <span class=\"_\"> </span>pas <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>ignificativement <span class=\"_\"> </span>diff\u00e9rente <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>leur juste valeur.  Les <span class=\"_ _2\"></span>rubriques <span class=\"_ _2\"></span>\u00ab<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Produits <span class=\"_ _2\"></span>d\u00e9riv\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _3\"></span>couverture <span class=\"_ _0\"></span>\u00bb et <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _26\"> </span>Produits<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d\u00e9riv\u00e9s <span class=\"_ _26\"> </span>\u2013 <span class=\"_ _47\"> </span>autres <span class=\"_ _26\"> </span>\u00bb <span class=\"_ _47\"> </span><span class=\"ls96\">\u00e0 <span class=\"_ _26\"> </span></span>l\u2019actif <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span><span class=\"ls96\">au</span> passif <span class=\"_ _48\"> </span>incluent <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>juste <span class=\"_ _48\"> </span>valeur <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>contrats <span class=\"_ _48\"> </span>de change <span class=\"_ _2c\"></span>\u00e0 <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>erme <span class=\"_ _2c\"></span>et <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>swaps<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>change. 2.2. <span class=\"_ _8d\"> </span>CAT\u00c9GORIES D\u2019INSTRUMENTS FINANCIERS  Le <span class=\"_ _55\"> </span>tableau <span class=\"_ _55\"> </span>suivant <span class=\"_ _48\"> </span>pr\u00e9s<span class=\"_ _0\"></span>ente <span class=\"_ _48\"> </span>une <span class=\"_\"> </span>analyse <span class=\"_ _55\"> </span>des instruments <span class=\"_ _3\"></span>financiers qui <span class=\"_ _2\"></span>sont mesur\u00e9s <span class=\"_ _3\"></span>apr\u00e8s la comptabilisation initiale <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur, <span class=\"_ _3\"></span>ventil\u00e9s<span class=\"_ _0\"></span> selon les niveaux 1 \u00e0 <span class=\"_ _0\"></span>3.  Durant <span class=\"_ _6d\"> </span>l\u2019exerc<span class=\"_ _0\"></span>ice <span class=\"_\"> </span>\u00e9c<span class=\"_ _0\"></span>oul\u00e9, <span class=\"_ _6d\"> </span>il <span class=\"_ _6d\"> </span>n\u2019y <span class=\"_ _6d\"> </span>a <span class=\"_ _4e\"> </span>pas <span class=\"_ _6d\"> </span>eu <span class=\"_ _4e\"> </span>de transfert <span class=\"_ _66\"> </span>entr<span class=\"_ _0\"></span>e <span class=\"_ _66\"> </span>les <span class=\"_ _66\"> </span>diff\u00e9rentes <span class=\"_ _44\"> </span>cat\u00e9gories<span class=\"_ _0\"></span> pr\u00e9sent\u00e9es ci-dess<span class=\"_ _0\"></span>ous: (EUR 000) Niveau 1 Niveau 2 Niveau 3 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 52<span class=\"ls1\"> </span>52<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 1 1 Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> 53<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 11<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 31<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 42<span class=\"ls1\"> </span>42<span class=\"ls1\"> </span>Participations com<span class=\"_ _0\"></span>ptabilis\u00e9es \u00e0 la juste vale<span class=\"_ _0\"></span>ur (Note 9.1.)<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>097<span class=\"ls1\"> </span>1 793 12<span class=\"ls1\"> </span>890<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 4 904 4 904  Swaps de taux de c<span class=\"_ _0\"></span>hange 2 121 2 121 Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> 7 025 7 025  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 285<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 340<span class=\"ls1\"> </span>340<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 625<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>(EUR 000) Niveau 1 Niveau 2 Niveau 3 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 3 3  Swaps de taux de c<span class=\"_ _0\"></span>hange 134<span class=\"ls1\"> </span>134<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> 137<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 39<span class=\"ls1\"> </span>39<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 26<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 65<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>Participations com<span class=\"_ _0\"></span>ptabilis\u00e9es \u00e0 la juste vale<span class=\"_ _0\"></span>ur (Note 9.1.)<span class=\"_ _0\"></span> 995<span class=\"ls1\"> </span>0 2 753 3 747  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 1 604 1 604  Swaps de taux <span class=\"_ _0\"></span>de change 927<span class=\"ls1\"> </span>927<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> 2 531 2 531  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 1 412 1 412  Swaps de taux de c<span class=\"_ _0\"></span>hange 185<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 1 597 1 597 2.2.1 <span class=\"_ _23\"> </span>Instruments co<span class=\"_ _3\"></span>mptabilis\u00e9s sur la base de<span class=\"_ _3\"></span> la comptabili<span class=\"_ _3\"></span>t\u00e9 de couverture<span class=\"_ _3\"></span> IBA <span class=\"_ _51\"> </span>\u00e9va<span class=\"_ _0\"></span>lue <span class=\"_ _51\"> </span>l\u2019efficacit\u00e9 <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>couverture <span class=\"_ _49\"> </span>au moyen d\u2019une comparaison des termes criti<span class=\"_ _0\"></span>ques entre <span class=\"_ _58\"> </span>l\u2019\u00e9<span class=\"_ _0\"></span>l\u00e9ment <span class=\"_ _58\"> </span>couvert <span class=\"_ _52\"> </span>(flux <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>tresorer<span class=\"_ _0\"></span>ie probables <span class=\"_ _0\"></span>futurs) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019instrument <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>couverture,<span class=\"_ _0\"></span> y <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompris <span class=\"_ _5b\"> </span>le <span class=\"_ _58\"> </span>montant <span class=\"_ _58\"> </span>et <span class=\"_ _5b\"> </span>l<span class=\"_ _0\"></span>\u2019\u00e9ch\u00e9ance. <span class=\"_ _5b\"> </span>Une<span class=\"_ _0\"></span> certaine <span class=\"_ _4f\"> </span>inefficacit\u00e9 <span class=\"_ _4f\"> </span>limit\u00e9e <span class=\"_ _4f\"> </span>peut<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>t<span class=\"_ _0\"></span>outefois survenir <span class=\"_\"> </span>lorsque <span class=\"_ _55\"> </span>le <span class=\"_\"> </span>moment <span class=\"_\"> </span>r\u00e9el <span class=\"_ _55\"> </span>des <span class=\"_ _55\"> </span>flux <span class=\"_\"> </span>de tr\u00e9sorerie <span class=\"_ _6d\"> </span>diff\u00e8re <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_\"> </span>att<span class=\"_ _0\"></span>entes <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>tiales, <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>ans quels <span class=\"_ _47\"> </span>cas <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>position <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>couverture <span class=\"_ _47\"> </span>doit <span class=\"_ _47\"> </span>donc<span class=\"_ _0\"></span> \u00eatre reconduite.<span class=\"_ _0\"></span> Au <span class=\"_ _27\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022, <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _27\"></span>d\u00e9<span class=\"_ _0\"></span>tenait <span class=\"_ _27\"></span>17 contrats <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>hange <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2c\"></span>t<span class=\"_ _0\"></span>erme <span class=\"_ _2c\"></span>(<span class=\"_ _0\"></span>23 <span class=\"_ _2c\"></span>au <span class=\"_ _3\"></span>31 <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9cembre 2<span class=\"ls96\">021</span>) <span class=\"_ _5b\"> </span>et <span class=\"_ _50\"> </span>7 <span class=\"_ _5b\"> </span>swaps <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>hange <span class=\"_ _49\"> </span>(<span class=\"_ _0\"></span>12 <span class=\"_ _50\"> </span>au <span class=\"_ _5b\"> </span><span class=\"lsa0\">31 </span>d\u00e9cembre <span class=\"_\"> </span>2021<span class=\"ls9b\">) <span class=\"_\"> </span></span>couvrant <span class=\"_\"> </span>des <span class=\"_\"> </span>flux <span class=\"_\"> </span>futurs <span class=\"_\"> </span>de tr\u00e9sorerie <span class=\"_ _7\"> </span>exprim\u00e9s <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>dollars<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>am\u00e9ricains<span class=\"_ _0\"></span>, dollars singapouriens, dollars canad<span class=\"_ _3\"></span>iens, yuans chinois <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>won <span class=\"_ _55\"> </span>cor\u00e9ens<span class=\"_ _0\"></span>. <span class=\"_ _55\"> </span>Ces <span class=\"_ _55\"> </span>couvertures sont <span class=\"_ _1\"></span>consid\u00e9r\u00e9es <span class=\"_ _1\"></span>comme <span class=\"_ _1\"></span>hautement <span class=\"_ _1\"></span>efficaces.<span class=\"_ _0\"></span> L\u2019impact cumul\u00e9 de <span class=\"_ _3\"></span>ces couvertures<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ont g\u00e9n\u00e9r\u00e9 une <span class=\"_ _0\"></span>perte <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _1\"></span>8,4 <span class=\"_ _1\"></span>millions <span class=\"_ _0\"></span><span class=\"ls96\">au</span> <span class=\"_ _1\"></span>31 <span class=\"_ _0\"></span>d\u00e9cem<span class=\"_ _0\"></span>bre 2022<span class=\"ls1\"> (perte d\u2019EUR <span class=\"_ _2\"></span>8,<span class=\"_ _0\"></span>4 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illions <span class=\"_ _2\"></span>au<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>31 d\u00e9cembre<span class=\"_ _0\"></span> </span>2022<span class=\"ls1\">). <span class=\"_ _26\"> </span>Cette <span class=\"_ _26\"> </span>perte <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>compta<span class=\"_ _0\"></span>bilis\u00e9e <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>les </span>r\u00e9serves <span class=\"_ _4\"> </span>de <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ouvertue <span class=\"_ _4e\"> </span>avec <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>fluctuations dans<span class=\"ls1\"> <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>autres<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>postes <span class=\"_ _26\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ompte <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>r\u00e9sultat<span class=\"_ _0\"></span> </span>global. 2.2.2 <span class=\"_ _23\"> </span>Instruments co<span class=\"_ _3\"></span>mptabilis\u00e9s \u00e0 la juste valeur <span class=\"_ _3\"></span>par le biais du compte de<span class=\"_ _3\"></span> r\u00e9sultat Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_ _48\"> </span>20<span class=\"_ _0\"></span>22, <span class=\"_ _47\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>Groupe <span class=\"_ _48\"> </span>d\u00e9tient<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>14<span class=\"_ _0\"></span> contrats <span class=\"_ _52\"> </span>de <span class=\"_ _52\"> </span>c<span class=\"_ _0\"></span>hange <span class=\"_ _52\"> </span>\u00e0 <span class=\"_ _52\"> </span>terme<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>(1<span class=\"_ _0\"></span>0 <span class=\"_ _58\"> </span>sur <span class=\"_ _7\"> </span><span class=\"lsa0\">31 </span>d\u00e9cembre <span class=\"_ _0\"></span>2021), <span class=\"_ _0\"></span>8 swaps<span class=\"_ _0\"></span> de c<span class=\"_ _0\"></span>hange (6 <span class=\"_ _0\"></span>swaps<span class=\"_ _0\"></span> au <span class=\"_ _0\"></span>31<span class=\"ls1\"> <span class=\"_ _0\"></span>d\u00e9cembre 20<span class=\"_ _0\"></span>21), <span class=\"_ _0\"></span>pour couvrir <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de </span>tr\u00e9sorerie <span class=\"_ _5b\"> </span>futurs <span class=\"_ _5b\"> </span>en <span class=\"_ _58\"> </span>dollars <span class=\"_ _5b\"> </span>am\u00e9rica<span class=\"_ _0\"></span>ins, <span class=\"_ _50\"> </span>e<span class=\"_ _0\"></span>n yuans <span class=\"_ _26\"> </span>chino<span class=\"_ _0\"></span>is, <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>dollars<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>singapouriens <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>en<span class=\"_ _0\"></span> livres sterling. Comme <span class=\"_ _50\"> </span>i<span class=\"_ _0\"></span>ls <span class=\"_ _49\"> </span>ne <span class=\"_ _5b\"> </span>sont <span class=\"_ _5b\"> </span>pas <span class=\"_ _50\"> </span>admiss<span class=\"_ _0\"></span>ibles <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _50\"> </span>la<span class=\"_ _0\"></span> comptabilit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>couvertur<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>en <span class=\"_ _47\"> </span>v<span class=\"_ _0\"></span>ertu <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>IFRS<span class=\"_ _0\"></span>, les <span class=\"_ _0\"></span>divers <span class=\"_ _0\"></span>instruments <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>couverture <span class=\"_ _0\"></span>dont <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>est question d<span class=\"_ _0\"></span>ans la pr<span class=\"_ _0\"></span>\u00e9sente s<span class=\"_ _0\"></span>ection sont <span class=\"_ _0\"></span>\u00e9valu\u00e9s \u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>juste <span class=\"_\"> </span>valeur <span class=\"_\"> </span>par <span class=\"_\"> </span>le <span class=\"_\"> </span>biais <span class=\"_\"> </span>du <span class=\"_\"> </span>compte <span class=\"_\"> </span>de r\u00e9sultat. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>\u00e9n\u00e9r\u00e9e <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>ces <span class=\"_ _1\"></span>instrum<span class=\"_ _0\"></span>ents actifs <span class=\"_ _0\"></span>inclus <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>\u00e9sultat <span class=\"_ _0\"></span>s\u2019\u00e9l\u00e8ve \u00e0 <span class=\"_ _6d\"> </span><span class=\"ls1\">-1,5 <span class=\"_ _4e\"> </span>million <span class=\"_ _4e\"> </span>d\u2019euros <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>31 <span class=\"_ _4e\"> </span>d\u00e9cembre <span class=\"_ _4e\"> </span>2022<span class=\"_ _0\"></span> </span>(perte <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>EUR <span class=\"_ _50\"> </span>-1,7 <span class=\"_ _49\"> </span>milli<span class=\"_ _0\"></span>on <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _49\"> </span>l\u2019exercice termin\u00e9 le 31 d\u00e9c<span class=\"_ _0\"></span>embre 2021<span class=\"ls9b\">).</span> (EUR 000) MATURITE DES INST<span class=\"_ _0\"></span>RUMENTS DE COUV<span class=\"_ _0\"></span>ERTURE 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Fonds propres Moins d\u2019un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 2 ans<span class=\"_ _0\"></span> </span>Couverture de c<span class=\"_ _0\"></span>hange en CAD -145 -<span class=\"ls98\">53</span> 7 -<span class=\"ls98\">99</span> Couverture de c<span class=\"_ _0\"></span>hange en CNY<span class=\"ls1\"> </span>-6 <span class=\"ls98\">610</span> -6 <span class=\"ls98\">610</span> 0 0 Couverture de c<span class=\"_ _0\"></span>hange en GBP 446<span class=\"ls1\"> </span>0 -206 652<span class=\"ls1\"> </span>Couverture de c<span class=\"_ _0\"></span>hange en SGD -291 -291 0 0 Couverture de c<span class=\"_ _0\"></span>hange en USD -1 <span class=\"ls98\">768</span> -828 -483 -457 Couverture de c<span class=\"_ _0\"></span>hange en KRW -<span class=\"ls98\">72</span> 0 0 -<span class=\"ls98\">72</span> -8 <span class=\"ls98\">440</span> -7 <span class=\"ls98\">782</span> -682 24<span class=\"ls1\"> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Fonds propres Moins d\u2019un an<span class=\"_ _0\"></span> Entre 1 et 2 ans<span class=\"_ _0\"></span> Au<span class=\"ls1\">-del\u00e0 de 2 ans<span class=\"_ _0\"></span> </span>Couverture de c<span class=\"_ _0\"></span>hange en CAD -213 -213 0 0 Couverture de c<span class=\"_ _0\"></span>hange en CNY<span class=\"ls1\"> </span>-4 <span class=\"ls98\">354</span> -1 <span class=\"ls98\">436</span> -705 -2 <span class=\"ls98\">213</span> Couverture de c<span class=\"_ _0\"></span>hange en SGD -325 -325 0 0 Couverture de c<span class=\"_ _0\"></span>hange en USD -3 <span class=\"ls98\">319</span> -2 <span class=\"ls98\">533</span> -786 0 Couverture de c<span class=\"_ _0\"></span>hange en KRW -192 0 -192 0 -8 <span class=\"ls98\">403</span> -4 <span class=\"ls98\">507</span> -1 <span class=\"ls98\">683</span> -2 <span class=\"ls98\">213</span>14.1. <span class=\"_ _69\"> </span>CR\u00c9ANCES COMMERCIALE<span class=\"_ _0\"></span>S Les cr\u00e9ances commerciales sont d\u00e9taill\u00e9es comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Montants factur<span class=\"_ _0\"></span>\u00e9s aux clients sur commandes e<span class=\"_ _0\"></span>n cours, mais pour lesquels le paieme<span class=\"_ _0\"></span>nt n\u2019a pas encore \u00e9t<span class=\"_ _0\"></span>\u00e9 re\u00e7u \u00e0 la date de cl\u00f4ture<span class=\"_ _0\"></span> 4 255 11<span class=\"ls1\"> </span>161<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales relatives aux cli<span class=\"_ _0\"></span>ents qui ne sont pas en position d'actif sur c<span class=\"_ _0\"></span>ontrats 75<span class=\"ls1\"> </span>514<span class=\"ls1\"> </span>103<span class=\"ls1\"> 852<span class=\"_ _0\"></span> </span>Provisions pour pe<span class=\"_ _0\"></span>rtes de cr\u00e9dit attendues s<span class=\"_ _0\"></span>ur cr\u00e9ances commerciales (-) -3 <span class=\"ls98\">960</span> -3 <span class=\"ls98\">364</span> TOTAL 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>L\u2019augmentation des <span class=\"_ _2\"></span>cr\u00e9ances commerciales <span class=\"_ _2\"></span>s\u2019\u00e9l\u00e8ve \u00e0 EUR <span class=\"_ _1\"></span>35,8 <span class=\"_ _1\"></span>millions <span class=\"_ _1\"></span>d\u2019euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span> qui <span class=\"_ _46\"> </span>s\u2019explique <span class=\"_ _46\"> </span>principalement <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>ar <span class=\"_ _7\"> </span>d\u2019importantes factures <span class=\"_\"> </span>d\u2019\u00e9tape <span class=\"_\"> </span>\u00e9mises <span class=\"_\"> </span>en <span class=\"_\"> </span>Chine <span class=\"_\"> </span>avant <span class=\"_\"> </span>la <span class=\"_\"> </span>fin <span class=\"_\"> </span>de l\u2019ann\u00e9e.   Les <span class=\"_ _51\"> </span>cr\u00e9ances <span class=\"_ _51\"> </span>commerciales <span class=\"_ _51\"> </span>(\u00e0 <span class=\"_ _51\"> </span>l\u2019exclusion <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>la provision <span class=\"_ _44\"> </span>pour <span class=\"_ _44\"> </span>pertes <span class=\"_ _44\"> </span>de <span class=\"_ _44\"> </span>cr\u00e9dit <span class=\"_ _44\"> </span>attendues) comprennent <span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls22\">en</span> <span class=\"_ _0\"></span><span class=\"ls22\">202</span>2 <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>0,1 <span class=\"_ _0\"></span>million<span class=\"_ _2\"></span> relative <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>revalorisation <span class=\"_ _2c\"></span>des <span class=\"_ _2\"></span>cr\u00e9ances <span class=\"_ _2\"></span>commerciales dans une <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>tre devise <span class=\"_ _2\"></span>que la d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>vise <span class=\"_ _2\"></span>fo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ctionnelle des<span class=\"_ _2\"></span> diff\u00e9rentes <span class=\"_ _47\"> </span>entit\u00e9s <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>onsolid\u00e9<span class=\"_ _3\"></span>es <span class=\"_ _48\"> </span>(EUR <span class=\"_ _47\"> </span>0,4 <span class=\"_ _48\"> </span>million <span class=\"_ _47\"> </span>en 202<span class=\"ls1\">1<span class=\"lsd1\">).</span> </span>Au <span class=\"_ _49\"> </span>31 <span class=\"_ _49\"> </span>d\u00e9cembre, <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>\u2019ana<span class=\"_ _3\"></span>lyse <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>l\u2019\u00e9ch\u00e9ancier <span class=\"_ _49\"> </span>des cr\u00e9ances <span class=\"_ _0\"></span>commerciales <span class=\"_ _0\"></span>(\u00e0 <span class=\"_ _0\"></span>l\u2019exception <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>provisions pour <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dit <span class=\"_ _0\"></span>attendues<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pr\u00e9sente <span class=\"_ _0\"></span>comme suit : (EUR 000) TOTAL non \u00e9chu &lt; 30 jours 30<span class=\"ls1\">-</span>59<span class=\"ls1\"> </span>60<span class=\"ls1\">-</span>89<span class=\"ls1\"> </span>90<span class=\"ls1\">-179 </span>180<span class=\"ls1\">-269 </span>270<span class=\"ls1\">-360<span class=\"_ _0\"></span> </span>&gt; 1 an 2021 79<span class=\"ls1\"> </span>769<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>8 876 1 051 17<span class=\"ls1\"> </span>549<span class=\"ls1\"> </span>863<span class=\"ls1\"> </span>2 788 3 152 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>2022 113<span class=\"ls1\"> 663<span class=\"_ _0\"></span> </span>49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>627<span class=\"ls1\"> </span>5 297 1 785 2 087 3 844 3 566 6 609 Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre <span class=\"_ _0\"></span>2022<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _0\"></span></span>l<span class=\"ls22\">es</span> <span class=\"_ _0\"></span>provision<span class=\"ls67\">s <span class=\"_ _0\"></span></span>pour <span class=\"_ _0\"></span>perte<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>de cr\u00e9dit at<span class=\"_ _3\"></span>tendues s<span class=\"_ _3\"></span>ur cr\u00e9ances <span class=\"_ _2\"></span>commerciales s\u2019\u00e9l\u00e8ve <span class=\"_ _2\"></span>\u00e0 EUR <span class=\"_ _27\"></span>3,4 <span class=\"_ _26\"> </span>millions<span class=\"ls5f\">. <span class=\"_ _27\"> </span></span>Pour <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>alculer <span class=\"_ _1\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _27\"></span>pertes <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>dit attendues, le <span class=\"_ _0\"></span>groupe IBA <span class=\"_ _0\"></span> applique la <span class=\"_ _0\"></span>matrice globale d\u00e9crite <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>politiques <span class=\"_ _26\"> </span>comptables. <span class=\"_ _26\"> </span>La <span class=\"_ _26\"> </span>perte <span class=\"_ _27\"> </span>de cr\u00e9dit <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>alors <span class=\"_ _4e\"> </span>revue <span class=\"_ _4e\"> </span>en <span class=\"_ _6d\"> </span>d\u00e9tail <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _5\"> </span>prendre <span class=\"_ _4e\"> </span>en consid\u00e9ration d\u2019<span class=\"_ _0\"></span>autres facteurs sp\u00e9cifiques <span class=\"_ _0\"></span>\u00e0 certains clients <span class=\"_ _26\"> </span>tels <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>re<span class=\"_ _0\"></span>-n\u00e9gociat<span class=\"_ _3\"></span>ion, <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>op\u00e9rations<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>de refinancement du client et les garanties re\u00e7ues.Le tableau ci-dessous explique la relation entre les pertes de cr\u00e9dit attendues et les cr\u00e9an<span class=\"_ _3\"></span>ces <span class=\"_ _0\"></span>commerciales : Due Due from 1 from 91 Due from Due from Due more Not to 90 to 180 181 to 270 271 to 360 than 360 Total Trade (EUR 000) overdue days days days days days receivable Taux de pertes <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> cr\u00e9dit at<span class=\"_ _0\"></span>tendues 0%<span class=\"ls1\"> </span>25%<span class=\"ls1\"> </span>50%<span class=\"ls1\"> </span>75%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>476<span class=\"ls1\"> </span>863<span class=\"ls1\"> </span>2 788 3 152 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>79<span class=\"ls1\"> </span>769<span class=\"ls1\"> </span>Pertes <span class=\"lsb0\">de</span> cr\u00e9dit attendues c<span class=\"_ _0\"></span>alcul\u00e9es 216<span class=\"ls1\"> </span>1 394 2 364 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>929<span class=\"ls1\"> </span>Ajustement pour b<span class=\"_ _0\"></span>alances individuelles<span class=\"_ _0\"></span> non risqu\u00e9es -<span class=\"ls98\">39</span> -1 <span class=\"ls98\">348</span> -2 <span class=\"ls98\">309</span> -<span class=\"ls98\">30</span> 273 -<span class=\"ls98\">33</span> 969 Provision pour per<span class=\"_ _0\"></span>tes de cr\u00e9dit attendues comptabilis\u00e9es a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021 177<span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>55<span class=\"ls1\"> </span>3 682 3 960 Du Du entre entre 1 91 et Du entre Du entre Total Non et 90 180 181 et 270 271 et 360 Du \u00e0 plus Cr\u00e9ances (EUR 000) \u00e9chu jours jours jours jours de 360jours commerciales<span class=\"_ _0\"></span> Taux de pertes <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> cr\u00e9dit at<span class=\"_ _0\"></span>tendues 0%<span class=\"ls1\"> </span>25%<span class=\"ls1\"> </span>50%<span class=\"ls1\"> </span>75%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>47<span class=\"ls1\"> </span>709<span class=\"ls1\"> </span>2 087 3 844 3 566 6 609 113<span class=\"ls1\"> 663<span class=\"_ _0\"></span> </span>Pertes <span class=\"lsb0\">de</span> cr\u00e9dit attendues c<span class=\"_ _0\"></span>alcul\u00e9es 522<span class=\"ls1\"> </span>1 922 2 675 6 609 11<span class=\"ls1\"> </span>727<span class=\"ls1\"> </span>Ajustement pour b<span class=\"_ _0\"></span>alances individuelles<span class=\"_ _0\"></span> non risqu\u00e9es -309 -1 <span class=\"ls98\">753</span> -2 <span class=\"ls98\">624</span> -3 <span class=\"ls98\">677</span> -8 <span class=\"ls98\">363</span> Provision pour pert<span class=\"_ _0\"></span>es de cr\u00e9dit attendues comptabilis\u00e9es a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022 213<span class=\"ls1\"> </span>169<span class=\"ls1\"> </span>50<span class=\"ls1\"> </span>2 932 3 364 Les changements <span class=\"_ _3\"></span>apport\u00e9s \u00e0<span class=\"_ _3\"></span> l<span class=\"ls22\">a </span>provi<span class=\"_ _3\"></span>sion pour <span class=\"_ _3\"></span>pertes sur <span class=\"_ _2\"></span>cr\u00e9anc<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s attendues <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> cours d<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>deux derni\u00e8res <span class=\"_ _3\"></span>ann\u00e9es sont les suivants :  (EUR 000) Au 1er janvier <span class=\"_ _0\"></span>2021 4 026 Dotation de l\u2019ann\u00e9<span class=\"_ _0\"></span>e 595<span class=\"ls1\"> </span>Utilisation 0 Reprise -882 Transferts vers l<span class=\"_ _0\"></span>es actifs destin\u00e9s \u00e0 \u00eatr<span class=\"_ _0\"></span>e c\u00e9d\u00e9s 221<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 3 960 Dotation de l\u2019ann\u00e9<span class=\"_ _0\"></span>e 588<span class=\"ls1\"> </span>Utilisation -<span class=\"ls98\">24</span> Reprise -1 <span class=\"ls98\">337</span> Transferts depuis les<span class=\"_ _0\"></span> actifs destin\u00e9s \u00e0 \u00eatre c\u00e9<span class=\"_ _0\"></span>d\u00e9s 177<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 3 364 Les <span class=\"_ _47\"> </span>reprises <span class=\"_ _47\"> </span>repr\u00e9sentent <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>paiements <span class=\"_ _47\"> </span>re\u00e7us <span class=\"_ _47\"> </span>des clients <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>provisionn\u00e9s <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ann\u00e9es pr\u00e9c\u00e9dentes <span class=\"_\"> </span>et <span class=\"_\"> </span>conce<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>nent <span class=\"_\"> </span>principalement <span class=\"_\"> </span>l\u2019activit\u00e9 aux \u00c9tats-Unis.   La <span class=\"_ _27\"> </span>charge <span class=\"_ _27\"> </span>pour <span class=\"_ _26\"> </span>perte <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"> </span>attendue <span class=\"_ _27\"></span>est <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>cluse dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rubrique <span class=\"_ _0\"></span>\u00ab <span class=\"_ _1\"></span>Frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>administratifs <span class=\"_ _0\"></span>\u00bb du compte de r\u00e9sultats.15.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Tr\u00e9sorerie et \u00e9quivalent<span class=\"_ _2\"></span>s de tr\u00e9sorerie </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Soldes bancaires et<span class=\"_ _0\"></span> 197<span class=\"ls1\"> 370<span class=\"_ _0\"></span> </span>108<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>caisses                   <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                                         <span class=\"_ _0\"></span> Comptes avec des <span class=\"_ _0\"></span>restrictions \u00e0 moins de 3 0 0 mois                         <span class=\"_ _0\"></span>                                              <span class=\"_ _0\"></span>        D\u00e9p\u00f4ts bancaires <span class=\"_ _0\"></span>\u00e0 court terme 1 900 50<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>TR\u00c9SORERIE ET<span class=\"_ _0\"></span> \u00c9QUIVALENTS DE TR\u00c9<span class=\"_ _0\"></span>SORERIE 199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>Les <span class=\"_ _4e\"> </span>d\u00e9p\u00f4ts <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4e\"> </span>court <span class=\"_ _4e\"> </span>term<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>une <span class=\"_ _4\"> </span>maturit\u00e9<span class=\"_ _0\"></span> moyenne <span class=\"_ _53\"> </span>inf\u00e9rieure <span class=\"_ _53\"> </span>\u00e0 <span class=\"_ _53\"> </span>30 <span class=\"_ _5a\"> </span>jours <span class=\"_ _53\"> </span>ou <span class=\"_ _53\"> </span>sont disponibles <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>demande <span class=\"_\"> </span>et <span class=\"_\"> </span>sont <span class=\"_\"> </span>donc <span class=\"_\"> </span>tr\u00e8s liquides.18.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Dettes financi\u00e8res </span></span>Le tableau ci-dessous pr\u00e9sente les principaux termes et conditions des facilit\u00e9s de cr\u00e9dit existantes :<span class=\"_ _0\"></span>  OutstandinOutstandinOutstandinOutstanding 31 g 31 g 31 g 31 d\u00e9cembre d\u00e9cembre d\u00e9cembre d\u00e9cembre Profil de Emprunt/lign2021 (EUR 2021 (EUR 2022 (EUR 2022 (EUR Devisremboursemene de cr\u00e9dit Rang Statut 000) 000) 000) 000) e Int\u00e9r\u00eat Maturit\u00e9 t SubordinateUnsecureS.R.I.W. d d 6 121 6 121 4 897 4 715 EUR Fixed 2026 Amortizing SubordinateUnsecureS.R.I.W. d d 2 550 2 550 2 040 1 964 EUR Fixed 2026 Amortizing SubordinateUnsecureS.R.I.W. d d 5 000 5 000 4 000 3 851 EUR Fixed 2026 Amortizing SubordinateUnsecureS.F.P.I. d d 5 000 5 000 4 000 3 851 EUR Fixed 2026 Amortizing Emprunt \u00e0 5 ans<span class=\"ls1\"> </span>Senior Secured 21<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>21<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>0 0 EUR Floating* 2025 Amortizing Cr\u00e9dit de caisse - Floating**UFN China Senior Secured 0 0 0 0 CNY<span class=\"ls1\"> </span>* ****<span class=\"ls1\"> </span>Revolving Lignes de cr\u00e9dit revolving Senior Secured 0 0 0 0 EUR<span class=\"ls1\"> </span>Floating* 2024 Revolving * EURIBOR + marg<span class=\"_ _3\"></span>e en fonction<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>du ra<span class=\"_ _3\"></span>tio de levier net ** MCLR + marge<span class=\"_ _2\"></span> \u00ab Co\u00fbt de finance<span class=\"_ _3\"></span>ment \u00bb + marge<span class=\"_ _3\"></span> Le tableau <span class=\"_ _2\"></span>ci-dessous pr\u00e9sente <span class=\"_ _2\"></span>les principales <span class=\"_ _2\"></span>facilit\u00e9s de <span class=\"_ _2\"></span>cr\u00e9dit existante <span class=\"_ _2\"></span>par maturit\u00e9 <span class=\"_ _2\"></span>et explique <span class=\"_ _3\"></span>les m<span class=\"_ _3\"></span>ouvements de l\u2019ann\u00e9e : (EUR '000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Non courantes 29<span class=\"ls1\"> </span>937<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>647<span class=\"ls1\"> </span>Courantes 9 734 3 734 Total 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Solde \u00e0 l'ouverture<span class=\"_ _0\"></span> 56<span class=\"ls1\"> </span>731<span class=\"ls1\"> </span>39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>Ajustement du co\u00f9t<span class=\"_ _0\"></span> amorti suite \u00e0 une m<span class=\"_ _0\"></span>odification de contrat<span class=\"_ _0\"></span> 0 -556 Emprunts convertis <span class=\"_ _0\"></span>en subsides -4 <span class=\"ls98\">384</span> 0 Remboursements<span class=\"_ _0\"></span> d'emprunts -<span class=\"ls98\">12</span> 984 -<span class=\"ls98\">24</span> 734 \u00c9cart de conversio<span class=\"_ _0\"></span>n 308<span class=\"ls1\"> </span>0 Solde \u00e0 la cl\u00f4ture<span class=\"_ _0\"></span> 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les remboursements<span class=\"_ _3\"></span> d\u2019emprunts <span class=\"_ _3\"></span>concernent le <span class=\"_ _2\"></span>pr\u00eat \u00e0 terme <span class=\"_ _0\"></span>(EUR <span class=\"_ _1\"></span>21,0 <span class=\"_ _0\"></span>millions) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>obligations <span class=\"_ _0\"></span>S.R.I.W. et S.F.P.I. (EUR 3,7 millions). L'ajustement <span class=\"_ _0\"></span>du co\u00fbt <span class=\"_ _0\"></span>amorti repr\u00e9sente <span class=\"_ _0\"></span>l'impact <span class=\"_ _0\"></span>de la ren\u00e9gociation <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>taux <span class=\"_ _2c\"></span>d'int\u00e9r\u00eat <span class=\"_ _2\"></span>futurs <span class=\"_ _2\"></span>avec <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>S.R.I<span class=\"_ _0\"></span>.W<span class=\"_ _3\"></span>. et <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>S.F.P.I. <span class=\"_ _2\"></span>IBA a <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>onvenu <span class=\"_ _2\"></span>avec <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>deux pr\u00eateur<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de diminuer <span class=\"_ _4e\"> </span>les <span class=\"_ _6d\"> </span>taux <span class=\"_ _4e\"> </span>d'int\u00e9r\u00eat, <span class=\"_ _4e\"> </span>ce <span class=\"_ _4e\"> </span>qui <span class=\"_ _4e\"> </span>repr\u00e9sente <span class=\"_ _4e\"> </span>un changement no<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ubstantiel <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>termes <span class=\"_ _3\"></span>du contrat <span class=\"_ _2\"></span>au sens <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>trait\u00e9 <span class=\"_ _0\"></span>comme <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>modification de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontrat. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>En <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s\u00e9quence, <span class=\"_ _27\"></span>IFRS <span class=\"_ _27\"></span>9 <span class=\"_ _1\"></span>exige <span class=\"_ _27\"></span>que <span class=\"_ _27\"></span>les nouveaux flux de<span class=\"_ _3\"></span> tr\u00e9sorerie <span class=\"_ _3\"></span>futurs soient <span class=\"_ _2\"></span>amortis avec le <span class=\"_ _0\"></span>taux <span class=\"_ _0\"></span>d\u2019int\u00e9r\u00eat effectif <span class=\"_ _0\"></span>initial, <span class=\"_ _0\"></span>ce qui <span class=\"_ _0\"></span>entra\u00eene <span class=\"_ _0\"></span>un g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>in unique d<span class=\"_ _0\"></span>\u2019EUR 0,6 mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _0\"></span>en 2022 <span class=\"_ _0\"></span>(comptabilis\u00e9 dans les <span class=\"_ _6d\"> </span>autres <span class=\"_ _6d\"> </span>produits <span class=\"_ _6d\"> </span>financiers <span class=\"_ _6d\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _6d\"> </span>compte <span class=\"_ _6d\"> </span>de r\u00e9sultat consolid\u00e9).   En<span class=\"ls1\"> 2020, le<span class=\"_ _3\"></span> Groupe a<span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ait s<span class=\"_ _3\"></span>ollicit\u00e9 un <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>r\u00eat<span class=\"_ _3\"></span> aupr\u00e8s de<span class=\"_ _3\"></span> la<span class=\"_ _3\"></span> </span>banque <span class=\"_ _5\"> </span>We<span class=\"_ _0\"></span>lls<span class=\"_ _3\"></span> <span class=\"_ _6d\"> </span>Fargo <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _5\"> </span>le <span class=\"_ _6d\"> </span>cadre <span class=\"_ _5\"> </span>du <span class=\"_ _6d\"> </span>Paycheck Protection <span class=\"_ _47\"> </span>Program <span class=\"_ _26\"> </span>(\"PPP\"<span class=\"_ _0\"></span>), <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>p<span class=\"_ _0\"></span>rogram<span class=\"_ _3\"></span>me <span class=\"_ _47\"> </span>f\u00e9d\u00e9ral d'aide aux Etats-Unis destin\u00e9 \u00e0 <span class=\"_ _3\"></span>soutenir l'emploi dans<span class=\"_ _3\"></span> les <span class=\"_ _1\"></span>entreprises <span class=\"_ _0\"></span>suite <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>pand\u00e9mie <span class=\"_ _0\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _0\"></span>COVID-19. Les <span class=\"_ _1\"></span>pr\u00eats <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>sign\u00e9s <span class=\"_ _1\"></span>par <span class=\"_ _0\"></span>IBA <span class=\"_ _1\"></span>Dosimetry <span class=\"_ _1\"></span>America Inc., <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>Proton <span class=\"_ _47\"> </span>Therapy <span class=\"_ _26\"> </span>Inc. <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>Industrial <span class=\"_ _47\"> </span>Inc. pour <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>montant <span class=\"_ _26\"> </span>total <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>USD <span class=\"_ _26\"> </span>5 <span class=\"_ _26\"> </span>millions <span class=\"_ _47\"> </span>(EUR <span class=\"_ _26\"> </span>4,4 millions) <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span>les <span class=\"_ _7\"> </span>participants <span class=\"_ _52\"> </span>peuvent <span class=\"_ _7\"> </span>demander l'annulation <span class=\"_ _46\"> </span>du <span class=\"_ _7\"> </span>pr\u00eat <span class=\"_ _7\"> </span>s<span class=\"_ _0\"></span>ous<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>ertaines <span class=\"_ _7\"> </span>conditions<span class=\"_ _0\"></span>. Cependant <span class=\"_ _2\"></span>comme <span class=\"_ _2\"></span>l'issue <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>demande <span class=\"_ _2\"></span>d'annulation \u00e9tait <span class=\"_ _4e\"> </span>incertaine, <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>direction <span class=\"_ _6d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>d\u00e9cid\u00e9 <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>ne <span class=\"_ _4e\"> </span>pas reconna\u00eetre <span class=\"_ _0\"></span>l'i<span class=\"_ _3\"></span>mpact <span class=\"_ _0\"></span>de l'annulation <span class=\"_ _0\"></span>dans les <span class=\"_ _0\"></span>comptes de 202<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>.  <span class=\"_ _0\"></span>Au cours <span class=\"_ _0\"></span>de l'ann\u00e9e 2021, <span class=\"_ _0\"></span>des preuves ont \u00e9t\u00e9 <span class=\"_ _47\"> </span>trouv\u00e9es <span class=\"_ _48\"> </span>que <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>Groupe <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>pouvait <span class=\"_ _48\"> </span>b\u00e9n\u00e9ficier d'une <span class=\"_ _52\"> </span>remise <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ette, <span class=\"_ _58\"> </span>consid\u00e9rant <span class=\"_ _58\"> </span>cette<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>aide gouvernementale <span class=\"_ _26\"> </span>comme <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>subside, <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>d\u00e9cision <span class=\"_ _47\"> </span>a ensuite \u00e9<span class=\"_ _0\"></span>t\u00e9 confirm\u00e9e <span class=\"_ _0\"></span>par une lettre<span class=\"_ _0\"></span> officielle avant <span class=\"_ _0\"></span>la fin <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>'e<span class=\"_ _3\"></span>xerci<span class=\"ls67\">ce</span>, <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>pr\u00eats <span class=\"_ _4e\"> </span>initiaux <span class=\"_ _4\"> </span>ont <span class=\"_ _4\"> </span>donc <span class=\"_ _4e\"> </span>\u00e9t\u00e9 convertis <span class=\"_ _44\"> </span>en <span class=\"_ _44\"> </span>subsides <span class=\"_ _44\"> </span>et <span class=\"_ _44\"> </span>co<span class=\"_ _0\"></span>mptabili<span class=\"_ _3\"></span>s\u00e9s <span class=\"_ _44\"> </span>en cons\u00e9quence en 2021.   Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>emprunts <span class=\"_ _1\"></span>bancaires <span class=\"_ _1\"></span>et les <span class=\"_ _d\"> </span>autres <span class=\"_ _4f\"> </span>emprunts <span class=\"_ _d\"> </span>incluent : <span class=\"_ _4f\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _4f\"> </span>emprunts obligataires <span class=\"_ _0\"></span>subordonn\u00e9s n<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>garantis de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>S.R.I.W.<span class=\"_ _2\"></span> pour <span class=\"_ _27\"> </span>un <span class=\"_ _27\"> </span>mo<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span>ant <span class=\"_ _27\"></span>total <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>10,5 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"></span>d\u2019EUR <span class=\"_ _26\"> </span>(EUR 13,7 millions <span class=\"_ _0\"></span>en 2021) et <span class=\"_ _0\"></span>une obligation subordonn\u00e9e non <span class=\"_ _2\"></span>gara<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tie <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>S.F<span class=\"_ _0\"></span>.P.<span class=\"_ _3\"></span>I. <span class=\"_ _2\"></span>pour un<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _2\"></span>d\u2019EUR <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>,9<span class=\"_ _2\"></span> millions <span class=\"_\"> </span>(EUR <span class=\"_\"> </span>5,0 <span class=\"_\"> </span>millions <span class=\"_\"> </span>en <span class=\"_\"> </span>2021<span class=\"lsd1\">) <span class=\"_\"> </span></span>ainsi <span class=\"_\"> </span>que <span class=\"_\"> </span>les facilit\u00e9s <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cr\u00e9<span class=\"_ _0\"></span>dit <span class=\"_ _4\"> </span>ren<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>uvelables <span class=\"_ _49\"> </span>(\u00e0 <span class=\"_ _51\"> </span>court <span class=\"_ _51\"> </span>te<span class=\"_ _0\"></span>rme)<span class=\"_ _2\"></span> inutilis\u00e9es <span class=\"_ _48\"> </span>(inchang\u00e9es <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>2021), <span class=\"_ _48\"> </span>et <span class=\"_ _48\"> </span>les facilit\u00e9s de d\u00e9couvert inutilis\u00e9es en Chine. Le <span class=\"_ _0\"></span>pr\u00ea<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>terme <span class=\"_ _0\"></span>d\u2019<span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span>millions <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nti\u00e8re<span class=\"_ _3\"></span>ment rembours\u00e9 en 2022. S.R.I.W. et S.F.P.I. Obligations subordonn\u00e9es S.R.I.W. <span class=\"_ _5a\"> </span>et <span class=\"_ _5a\"> </span>S.F.P.I. <span class=\"_ _5a\"> </span>sont <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>ux<span class=\"_ _2\"></span> <span class=\"_ _53\"> </span>fonds <span class=\"_ _5a\"> </span>publics d\u2019investissement <span class=\"_\"> </span>b<span class=\"_ _3\"></span>elges <span class=\"_\"> </span>(res<span class=\"_ _3\"></span>pectivement <span class=\"_\"> </span>au <span class=\"_ _47\"> </span>ni<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>eau r\u00e9gional et f\u00e9d\u00e9ral). Selon <span class=\"_ _48\"> </span>les <span class=\"_\"> </span>terme<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>accords <span class=\"_\"> </span>obligataires<span class=\"_ _3\"></span> <span class=\"_\"> </span>avec <span class=\"_ _47\"> </span>la S.R.I.W. <span class=\"_\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_\"> </span><span class=\"lsc9\">la <span class=\"_\"> </span></span>S.F.P.I., <span class=\"_\"> </span>le <span class=\"_ _5\"> </span>Groupe <span class=\"_ _5\"> </span>s\u2019est <span class=\"_\"> </span>engag\u00e9 <span class=\"_ _5\"> </span>\u00e0 respecter <span class=\"_ _0\"></span><span class=\"ls22\">un</span> <span class=\"_ _0\"></span>convenant <span class=\"_ _0\"></span>financier <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>niveau <span class=\"_ _0\"></span>de fonds <span class=\"_ _3\"></span>propres <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>group<span class=\"_ _0\"></span><span class=\"lsca\">e <span class=\"_ _2\"></span><span class=\"ls1\">IBA, <span class=\"_ _3\"></span>qui <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>\u00e9<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _2\"></span>respect\u00e9 <span class=\"_ _2\"></span>au <span class=\"lsca\">31 </span></span></span>d\u00e9cembre 2022. Lignes de cr\u00e9dit bancaire Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre 2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>22, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fac<span class=\"_ _3\"></span>lit\u00e9s de <span class=\"_\"> </span><span class=\"ls1\">cr\u00e9dits <span class=\"_\"> </span>d\u2019un <span class=\"_\"> </span>montant <span class=\"_\"> </span>d\u2019EUR <span class=\"_\"> </span>83,1 <span class=\"_\"> </span>m<span class=\"_ _0\"></span>illions <span class=\"_\"> </span>dont </span>25,6% sont utilis\u00e9s (47,8% en <span class=\"ls22\">2021<span class=\"lsd1\">).</span></span> Les <span class=\"_ _47\"> </span>lignes <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>cr\u00e9dit <span class=\"_ _47\"> </span>bancaires <span class=\"_ _47\"> </span>au <span class=\"_ _26\"> </span>niveau <span class=\"_ _47\"> </span>d\u2019IBA <span class=\"_ _47\"> </span>SA comprennent <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>lignes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dit r<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>nouvelables<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>37 millions d\u2019euros (\u00e0 \u00e9ch\u00e9ance d\u00e9cembre 2024).<span class=\"fs3b\"> </span>Les covenants <span class=\"_ _2\"></span>financiers qui <span class=\"_ _2\"></span>s\u2019appliquent \u00e0 <span class=\"_ _2\"></span>ces lignes de <span class=\"_\"> </span>cr\u00e9dit <span class=\"_\"> </span>consistent <span class=\"_ _48\"> </span>en <span class=\"_\"> </span>(a) <span class=\"_\"> </span>un <span class=\"_\"> </span>ratio <span class=\"_\"> </span>d\u2019<span class=\"_ _3\"></span>endettement senior <span class=\"_ _26\"> </span>net <span class=\"_ _26\"> </span>(calcul\u00e9 <span class=\"_ _26\"> </span>comme <span class=\"_ _26\"> </span>l\u2019endettement <span class=\"_ _26\"> </span>senior <span class=\"_ _26\"> </span>n<span class=\"_ _0\"></span>et divis\u00e9 <span class=\"_ _48\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>REBITDA <span class=\"_ _48\"> </span>consolid\u00e9 <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>cours <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _47\"> </span>12 derniers <span class=\"_ _47\"> </span>mois) <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>(b) <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>niveau <span class=\"_ _47\"> </span>minimum <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>fonds propres <span class=\"_ _5\"> </span>propres <span class=\"_ _5\"> </span>corrig\u00e9s <span class=\"_ _5\"> </span>(calcul\u00e9 <span class=\"_\"> </span>c<span class=\"_ _0\"></span>omme <span class=\"_\"> </span>\u00e9tant <span class=\"_ _5\"> </span>la somme <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>fonds propres <span class=\"_ _0\"></span>consolid\u00e9s <span class=\"_ _0\"></span>- <span class=\"_ _0\"></span>avec <span class=\"_ _0\"></span>certains reclassements <span class=\"_ _5\"> </span>- <span class=\"_ _5\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>l\u2019endettement <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>ubordonn\u00e9)<span class=\"_ _2\"></span>. Ces <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ux <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>venants <span class=\"_ _51\"> </span>on<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>\u00e9t\u00e9 <span class=\"_ _49\"> </span>respect\u00e9s <span class=\"_ _51\"> </span>au <span class=\"_ _49\"> </span>31 d\u00e9cembre 2022. En <span class=\"_ _48\"> </span>Chine, <span class=\"_\"> </span>le <span class=\"_ _47\"> </span>cr\u00e9dit <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>caisse <span class=\"_ _47\"> </span>de <span class=\"_\"> </span>CNY <span class=\"_ _48\"> </span>35 <span class=\"_ _48\"> </span>millions (emprunteur: <span class=\"_ _47\"> </span>Ion <span class=\"_ _47\"> </span>Beam <span class=\"_ _26\"> </span>Applications <span class=\"_ _47\"> </span>Co. <span class=\"_ _26\"> </span>L<span class=\"_ _0\"></span>td) <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 maintenu <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>m\u00eame <span class=\"_ _26\"> </span>montant <span class=\"_ _26\"> </span>(non <span class=\"_ _26\"> </span>utilis\u00e9 <span class=\"_ _26\"> </span>au <span class=\"_ _47\"> </span>31 d\u00e9cembre 2022<span class=\"lsd1\">).</span>    Lignes de   Lignes de Lignes de cr\u00e9dit (EUR 000) cr\u00e9dit totales<span class=\"_ _0\"></span> cr\u00e9dit utilis\u00e9<span class=\"lsb0\">es</span> disponibles S.R.I.W. - subordon<span class=\"_ _0\"></span>n\u00e9 10<span class=\"ls1\"> </span>530<span class=\"_ _0\"></span><span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>530<span class=\"ls1\"> </span>0 S.F.P.I. \u2013 subordo<span class=\"_ _0\"></span>nn\u00e9 3 851 3 851 0 Lignes de cr\u00e9dit <span class=\"_ _0\"></span>\u00e0 court terme 41<span class=\"ls1\"> </span>757<span class=\"_ _0\"></span><span class=\"ls1\"> </span>0 41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>TOTAL 56<span class=\"ls1\"> </span>138<span class=\"_ _0\"></span><span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>Les <span class=\"_ _46\"> </span>facilit\u00e9s <span class=\"_ _7\"> </span>expirant <span class=\"_ _7\"> </span>da<span class=\"_ _0\"></span>ns<span class=\"_ _2\"></span> <span class=\"_ _46\"> </span>un <span class=\"_ _46\"> </span>d\u00e9lai <span class=\"_ _7\"> </span>d\u2019un<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>an comprennent la <span class=\"_ _3\"></span>partie \u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ourt <span class=\"_ _2\"></span>terme de la <span class=\"_ _3\"></span>dette \u00e0 <span class=\"_ _3\"></span>long terme, <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>lignes <span class=\"_\"> </span>de <span class=\"_\"> </span>cr\u00e9dit <span class=\"_\"> </span>soum<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ses <span class=\"_\"> </span>\u00e0 <span class=\"_ _5\"> </span>r\u00e9vision <span class=\"_\"> </span>\u00e0 diff\u00e9rentes <span class=\"_ _2\"></span>dates <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>courant <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>12 <span class=\"_ _2\"></span>derniers <span class=\"_ _2\"></span>mois suivant <span class=\"_ _27\"> </span>la <span class=\"_ _26\"> </span>cl\u00f4ture <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>l\u2019exercice,<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>lignes <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>cr\u00e9dit n\u2019ayant pas de date  d\u2019<span class=\"_ _3\"></span>expiration ferme (disponibles <span class=\"_ _2\"></span>\u00ab jusqu\u2019\u00e0 nouvel ordre \u00bb). Les <span class=\"_ _0\"></span>\u00e9ch\u00e9ances des<span class=\"_ _0\"></span> dettes <span class=\"_ _0\"></span>bancaires et <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>dettes<span class=\"_ _3\"></span> financi\u00e8res sont reprises ci-apr\u00e8s : (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 9 734 3 734 Entre 1 et 2 ans<span class=\"_ _0\"></span> 9 734 3 467 Entre 2 et 5 20<span class=\"ls1\"> </span>203<span class=\"ls1\"> </span>7 180 ans<span class=\"ls1\">             </span>TOTAL 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les paiements des <span class=\"_ _0\"></span>dettes bancaires et autres <span class=\"_ _0\"></span>dettes financi\u00e8res s<span class=\"_ _0\"></span>ont les suivants:  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 10<span class=\"ls1\"> </span>936<span class=\"ls1\"> </span>4 264 Entre 1 et 2 ans<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>668<span class=\"ls1\"> </span>4 120 Entre 2 et 5 21<span class=\"ls1\"> </span>478<span class=\"ls1\"> </span>7 838 ans<span class=\"ls1\">             </span>43<span class=\"ls1\"> </span>082<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>222<span class=\"ls1\"> </span>Charges financi\u00e8r<span class=\"_ _0\"></span>es futures sur dettes bancair<span class=\"_ _0\"></span>es et autres dettes financi<span class=\"_ _0\"></span>\u00e8res (--3 <span class=\"ls98\">411</span>-1 <span class=\"ls98\">841</span>) TOTAL 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les <span class=\"_ _0\"></span>taux<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u2019int\u00e9r\u00eats <span class=\"_ _1\"></span>effectifs <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>dettes <span class=\"_ _1\"></span>bancaires <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>autres<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettes <span class=\"_ _1\"></span>financi\u00e8res <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cl\u00f4ture<span class=\"_ _0\"></span> \u00e9taient  les suivants<span class=\"_ _0\"></span>: 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 EUR USD INR CNY<span class=\"ls1\"> </span>EUR CNY<span class=\"ls1\"> </span>n/a - ligne de n/a - ligne de n/a - ligne de cr\u00e9dit non cr\u00e9dit non cr\u00e9dit non Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 3,35% 0,00% utilis\u00e9e utilis\u00e9e 2,33% utilis\u00e9e Les valeurs comptabl<span class=\"_ _0\"></span>es des emprunts du groupe sont<span class=\"_ _0\"></span> toutes libell\u00e9es en euros<span class=\"_ _0\"></span>. Le<span class=\"ls1\">s lignes de cr\u00e9d<span class=\"_ _0\"></span>it utilis\u00e9es sont les suivantes<span class=\"_ _0\"></span> : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TAUX FLOTTANT<span class=\"_ _0\"></span> Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 6 000 0 Remboursements<span class=\"_ _0\"></span> au-del\u00e0 d\u2019un an 15<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>0 TOTAL TAUX FLOTT<span class=\"_ _0\"></span>ANT 21<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>0 TAUX FIXE Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 3 734 3 734  Remboursements a<span class=\"_ _0\"></span>u-del\u00e0 d\u2019un an 14<span class=\"ls1\"> </span>937<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>647<span class=\"ls1\"> </span>TOTAL TAUX FIXE<span class=\"_ _0\"></span> 18<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>TOTAL 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les<span class=\"ls1\"> lignes de cr\u00e9d<span class=\"_ _0\"></span>it </span>non <span class=\"ls1\">utilis\u00e9es sont <span class=\"_ _0\"></span>les suivantes : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TAUX FLOTTANT<span class=\"_ _0\"></span> Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 1 543 0 Remboursements<span class=\"_ _0\"></span> au-del\u00e0 d\u2019un an 41<span class=\"ls1\"> </span>865<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>TOTAL TAUX FLOTT<span class=\"_ _0\"></span>ANT 43<span class=\"ls1\"> </span>408<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>TAUX FIXE Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 0 0 Remboursements<span class=\"_ _0\"></span> au-del\u00e0 d\u2019un an 0 0 TOTAL TAUX FIXE<span class=\"_ _0\"></span> 0 0 TOTAL 43<span class=\"ls1\"> </span>408<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>75720.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres dette<span class=\"_ _3\"></span>s \u00e0 long terme </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Avances re\u00e7ues du <span class=\"_ _0\"></span>gouvernement local<span class=\"_ _0\"></span> 3 097 2 389 \"Earn Out\" relatif a<span class=\"_ _0\"></span>ux regroupements d'entreprise<span class=\"_ _0\"></span>s 0 735<span class=\"ls1\"> </span>R\u00e9tention sur fact<span class=\"_ _0\"></span>ure de fournisseur 0 1 139 Passifs de rembou<span class=\"_ _0\"></span>rsements 5 000 0 Dette pour l'achat d'<span class=\"_ _0\"></span>un pr\u00eat \u00e0 un client<span class=\"_ _0\"></span> 0 1 317 Autres 353<span class=\"ls1\"> </span>282<span class=\"ls1\"> </span>TOTAL 8 450 5 862 En <span class=\"_\"> </span><span class=\"ls22\">2022<span class=\"ls5f\">, <span class=\"_ _48\"> </span></span></span>les <span class=\"_\"> </span>avances <span class=\"_\"> </span>du <span class=\"_\"> </span>gouvernement <span class=\"_\"> </span>loc<span class=\"ls22\">al</span> <span class=\"_\"> </span>en mati\u00e8re <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>recherche <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>d\u00e9veloppement <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>\u00e9t\u00e9 impact\u00e9es <span class=\"_ _1\"></span>par<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>actualisation <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _1\"></span>+0,1 <span class=\"_ _1\"></span>million (<span class=\"ls22\">2021<span class=\"lscc\">: <span class=\"_ _26\"> </span></span></span>EUR <span class=\"_ _47\"> </span>+0,2 <span class=\"_ _26\"> </span>million) <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>reclassement <span class=\"_ _26\"> </span>\u00e0 court <span class=\"_ _27\"></span>terme <span class=\"_ _1\"></span>pour <span class=\"_ _27\"></span>EUR <span class=\"_ _27\"></span>-0,7 <span class=\"_ _1\"></span>million <span class=\"_ _27\"></span>(2021<span class=\"ls5f\">: <span class=\"_ _1\"></span></span>EUR <span class=\"_ _27\"></span>-1,1 million). Comme <span class=\"_ _2\"></span>indiqu\u00e9 <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>note <span class=\"_ _2\"></span>4.1.1<span class=\"ls5f\">, <span class=\"_ _2\"></span><span class=\"ls1\">le <span class=\"_ _2\"></span>contrat <span class=\"_ _2\"></span>avec <span class=\"_ _2\"></span>CGN </span></span>contient <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>\u00e9l\u00e9ment <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contrepartie <span class=\"_ _0\"></span>varia<span class=\"_ _3\"></span>ble <span class=\"_ _1\"></span>sous <span class=\"_ _0\"></span>la forme <span class=\"_ _0\"></span>d\u2019une <span class=\"_ _0\"></span>caution <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>bonne <span class=\"_ _0\"></span>fin <span class=\"_ _0\"></span>inconditionnel<span class=\"lsc9\">le</span> <span class=\"_ _0\"></span>et irr\u00e9vocable <span class=\"_ _1\"></span>li\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019ex\u00e9cution <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>certaines <span class=\"_ _0\"></span>obligations contractuelles <span class=\"_\"> </span>li\u00e9es <span class=\"_\"> </span>au <span class=\"_\"> </span>t<span class=\"_ _3\"></span>ransfert <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>licence. <span class=\"_\"> </span>Le montant <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _27\"> </span>pe<span class=\"_ _0\"></span>ut <span class=\"_ _27\"> </span>ti<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>er <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _26\"> </span>r\u00e9duit <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>une valeur <span class=\"_ _4\"> </span>maximale <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _4\"> </span>10 <span class=\"_ _4\"> </span>millions <span class=\"_ _51\"> </span>et <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>a <span class=\"_ _51\"> </span>\u00e9t\u00e9 mutuellement <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>onvenu <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>r\u00e9duire <span class=\"_ _2c\"></span> <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>millions en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>en cas <span class=\"_ _0\"></span>d\u2019absence d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>r\u00e9clamation. <span class=\"_ _0\"></span>La partie de <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>dette <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>remboursement <span class=\"_ _48\"> </span>li\u00e9e <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>r\u00e9duction attendue <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>23 <span class=\"_ _1\"></span>(EUR <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lions) <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>reclass\u00e9e dans <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>passifs <span class=\"_ _48\"> </span>courants <span class=\"_\"> </span>e<span class=\"_ _3\"></span>t <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>incluse <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>les \"autres <span class=\"_ _2\"></span>dettes\", <span class=\"_ _3\"></span>comme <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>iqu\u00e9 <span class=\"_ _2\"></span>en d\u00e9ta<span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>dans la <span class=\"_ _2\"></span>note 22.2. 21.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres actifs et passif<span class=\"_ _2\"></span>s financiers </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 39<span class=\"ls1\"> </span>0 Swaps de taux de c<span class=\"_ _0\"></span>hange 1 134<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 11<span class=\"ls1\"> </span>0 Swaps de taux de c<span class=\"_ _0\"></span>hange 31<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 court-terme  82<span class=\"ls1\"> </span>160<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 13<span class=\"ls1\"> </span>3 Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le <span class=\"_ _0\"></span>compte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 0 39<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Actifs financiers <span class=\"_ _0\"></span>\u00e0 long-terme  13<span class=\"ls1\"> </span>42<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 4 554 760<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 1 832 927<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 270<span class=\"ls1\"> </span>1 035 Swaps de taux de c<span class=\"_ _0\"></span>hange 340<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 court-terme  6 996 2 907 Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la com<span class=\"_ _0\"></span>ptabilit\u00e9 de couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 350<span class=\"ls1\"> </span>844<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 289<span class=\"ls1\"> </span>0 Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 15<span class=\"ls1\"> </span>377<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Passifs financiers <span class=\"_ _0\"></span>\u00e0 long-terme  654<span class=\"ls1\"> </span>1 221 La <span class=\"_ _27\"> </span><span class=\"ls1\">politique <span class=\"_ _26\"> </span>du <span class=\"_ _27\"> </span>Groupe <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>mati\u00e8re <span class=\"_ _26\"> </span>d\u2019utilisation <span class=\"_ _26\"> </span>des </span>instruments fi<span class=\"_ _3\"></span>nanciers <span class=\"_ _3\"></span>est d<span class=\"_ _2\"></span>\u00e9<span class=\"_ _0\"></span>taill\u00e9e <span class=\"_ _2\"></span>dans l<span class=\"_ _3\"></span>a Note <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>.10 sur les m\u00e9thodes comptables du Groupe et la note 2 sur la gestion des risques financiers. Certains <span class=\"_ _0\"></span>de ces <span class=\"_ _0\"></span>instruments financiers <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>qualifi\u00e9<span class=\"_ _3\"></span>s d\u2019<span class=\"ls1\">instruments <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>couverture <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>la <span class=\"_ _27\"> </span>m<span class=\"_ _0\"></span>esure <span class=\"_ _27\"> </span>o<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _26\"> </span>ils </span>couvrent <span class=\"_ _0\"></span>des risques<span class=\"_ _0\"></span> sp\u00e9cifiques <span class=\"_ _0\"></span>de taux<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>change auxquels <span class=\"_ _1\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>expos\u00e9. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omptabilit\u00e9 <span class=\"_ _1\"></span>de couverture <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>appliqu\u00e9e <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>contrats <span class=\"_ _26\"> </span>vu <span class=\"_ _27\"></span>qu\u2019ils sont <span class=\"_ _d\"> </span>c<span class=\"_ _3\"></span>onsid\u00e9r\u00e9s <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mme <span class=\"_ _d\"> </span>tr\u00e8s <span class=\"_ _4f\"> </span>efficaces. <span class=\"_ _d\"> </span>Ce<span class=\"_ _3\"></span>s transactions <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>tr\u00e8s pr<span class=\"_ _3\"></span>obables <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ar <span class=\"_ _2\"></span>elles <span class=\"_ _3\"></span>sont <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>i\u00e9es <span class=\"_ _2\"></span>\u00e0 des <span class=\"_ _51\"> </span>contrats. <span class=\"_ _51\"> </span>Pour <span class=\"_ _51\"> </span>ces <span class=\"_ _51\"> </span>couvertures <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>flux <span class=\"_ _51\"> </span>de tr\u00e9sorerie, <span class=\"_ _d\"> </span>les <span class=\"_ _d\"> </span>mouvements <span class=\"_ _d\"> </span>sont <span class=\"_ _57\"> </span>directement comptabilis\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _27\"> </span>autres <span class=\"_ _27\"> </span>\u00e9<span class=\"_ _0\"></span>l\u00e9ments <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>r\u00e9sultat global <span class=\"_\"> </span>e<span class=\"ls5f\">t <span class=\"_\"> </span></span>sont <span class=\"_\"> </span>par <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>suite <span class=\"_\"> </span>comptabilis\u00e9s <span class=\"_\"> </span>dans <span class=\"_\"> </span>le compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>compenser <span class=\"_ _0\"></span>l\u2019impact <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le compte de r\u00e9sultat des transactions sous-jacentes. A<span class=\"ls22\">u <span class=\"_ _1\"></span></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>ceci <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>repr\u00e9sent\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>des couvertures <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>avec <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>balances suivantes: <span class=\"_ _5\"> </span>EUR <span class=\"_ _5\"> </span>1,7 <span class=\"_\"> </span>m<span class=\"_ _0\"></span>illion <span class=\"_\"> </span>(EUR <span class=\"_ _5\"> </span>6,3 <span class=\"_ _5\"> </span>millions <span class=\"_ _5\"> </span>en 2021<span class=\"ls1\">) <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>tant <span class=\"_ _27\"></span>que <span class=\"_ _27\"> </span>pa<span class=\"_ _0\"></span>ssif <span class=\"_ _1\"></span>financier <span class=\"_ _27\"> </span>\u00e0 <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>ourt <span class=\"_ _1\"></span>terme <span class=\"_ _26\"> </span></span>et<span class=\"ls1\"> </span>EUR 0,8 <span class=\"_ _0\"></span>million en tant que passifs <span class=\"_ _0\"></span>financiers \u00e0 long terme (2021<span class=\"ls5f\">: </span>EUR 0,6 million). En<span class=\"ls1\"> <span class=\"_ _5\"> </span><span class=\"ls22\">2022</span>, <span class=\"_ _6d\"> </span>un <span class=\"_ _6d\"> </span>r\u00e9sultat <span class=\"_ _6d\"> </span>non <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gnificatif <span class=\"_ _6d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>donc <span class=\"_ _5\"> </span>\u00e9t\u00e9 </span>comptabilis\u00e9e <span class=\"_ _27\"> </span>dans <span class=\"_ _27\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>autres <span class=\"_ _27\"></span>\u00e9l\u00e9ments <span class=\"_ _27\"> </span>du <span class=\"_ _27\"> </span>r\u00e9<span class=\"_ _0\"></span>sultat global <span class=\"_ _0\"></span>impactant <span class=\"_ _0\"></span>les fonds<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>opres <span class=\"_ _0\"></span>(sous <span class=\"_ _0\"></span>la rubrique \u00ab <span class=\"_ _1\"></span>R\u00e9serves <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>couverture <span class=\"_ _0\"></span>\u00bb), <span class=\"_ _1\"></span>ce <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tra\u00een\u00e9 <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ne perte <span class=\"_ _27\"></span>cumul\u00e9e <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _27\"></span>8,4 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>31 <span class=\"_ _27\"></span>d\u00e9cembre 2022<span class=\"ls1\"> (inchang\u00e9 par rapport \u00e0 </span>2021<span class=\"lsd1\">).<span class=\"ls1\"> </span></span>Le <span class=\"_ _27\"></span><span class=\"ls1\">mouvements <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _26\"> </span>juste <span class=\"_ _1\"></span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>instruments </span>d\u00e9riv\u00e9s <span class=\"_ _27\"> </span>qui <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>pas <span class=\"_ _27\"> </span>admis <span class=\"_ _27\"> </span><span class=\"ls22\">\u00e0 <span class=\"_ _27\"> </span></span>la <span class=\"_ _27\"></span>comptabilit\u00e9 <span class=\"_ _27\"></span>de couverture <span class=\"_\"> </span>sont <span class=\"_ _48\"> </span>comptabilis\u00e9s <span class=\"_\"> </span>dans <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>compte <span class=\"_\"> </span>de r\u00e9sultat.   Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>eci <span class=\"_ _0\"></span>est <span class=\"_ _27\"></span>repr\u00e9sent\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>des couvertures <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e9sor<span class=\"_ _0\"></span>erie <span class=\"_ _1\"></span>avec <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>balances suivante<span class=\"ls67\">s:</span> <span class=\"_ _0\"></span>EUR <span class=\"_ _1\"></span>1,2 <span class=\"_ _0\"></span>million<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u2019euros <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,6 <span class=\"_ _0\"></span>million en <span class=\"ls1\">2021) e<span class=\"_ _3\"></span>n tant que <span class=\"_ _3\"></span>passifs financiers <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>court terme </span>et <span class=\"_ _27\"> </span>EUR <span class=\"_ _26\"> </span>0,4 <span class=\"_ _1\"></span>million <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>tant <span class=\"_ _1\"></span>q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>passifs <span class=\"_ _27\"> </span>financiers <span class=\"_ _26\"> </span>\u00e0 long terme (aucun en <span class=\"ls22\">2021<span class=\"lsd1\">).</span></span>22.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Dettes commerciales et <span class=\"_ _2\"></span>autres passifs </span></span>22.1. <span class=\"_ _69\"> </span>DETTES COMMERCIALES Au <span class=\"_ _46\"> </span>31 <span class=\"_ _46\"> </span>d\u00e9cembre, <span class=\"_ _46\"> </span>l<span class=\"_ _0\"></span>\u2019\u00e9ch\u00e9ancier <span class=\"_ _46\"> </span>des <span class=\"_ _46\"> </span>dettes commerciales se pr\u00e9s<span class=\"_ _0\"></span>entait comme suit :Exigible dans moi<span class=\"_ _0\"></span>ns de 3 (EUR 000) TOTAL Exigible mois Exigible entre<span class=\"ls99\">    <span class=\"_ _0\"></span></span> 4-12 mois 2021 47<span class=\"ls1\"> </span>731<span class=\"ls1\"> </span>5 492 14<span class=\"ls1\"> </span>503<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>736<span class=\"ls1\"> </span>2022 65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>20<span class=\"ls1\"> </span>793<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>051<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>715<span class=\"ls1\"> </span>L\u2019augmentation <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>incipalement <span class=\"_ _0\"></span>attribuable <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>une augmentation <span class=\"_ _0\"></span>du n<span class=\"_ _0\"></span>iveau des <span class=\"_ _0\"></span>achats <span class=\"_ _0\"></span>pour s<span class=\"_ _0\"></span>outenir la croissance commerciale du Groupe.22.2. <span class=\"_ _69\"> </span>AUTRES PASSIFS COURANTS ET AUTRES DETTES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Dettes sociales<span class=\"_ _0\"></span> 23<span class=\"ls1\"> </span>363<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>653<span class=\"ls1\"> </span>Charges \u00e0 impute<span class=\"_ _0\"></span>r 1 707 2 302 Charges des int\u00e9r<span class=\"_ _0\"></span>\u00eats \u00e0 45<span class=\"ls1\"> </span>0 imputer                   <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                                         <span class=\"_ _0\"></span> Produits \u00e0 reporter <span class=\"_ _0\"></span>relatifs aux contrats de mai<span class=\"_ _0\"></span>ntenance 11<span class=\"ls1\"> </span>942<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>715<span class=\"ls1\"> </span>Subsides en capi<span class=\"_ _0\"></span>tal 6 589 2 912 Dettes non comm<span class=\"_ _0\"></span>erciales 8 459 16<span class=\"ls1\"> </span>217<span class=\"ls1\"> </span>Passifs de rembou<span class=\"_ _0\"></span>rsements 5 000 5 000 Autres  1 883 2 779  TOTAL 58<span class=\"ls1\"> </span>988<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>578<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab Autres \u00bb <span class=\"_ _48\"> </span>est principalement <span class=\"_ _5b\"> </span>compos\u00e9e <span class=\"_ _5b\"> </span>d\u2019avances <span class=\"_ _5b\"> </span>d\u2019EUR <span class=\"_ _5b\"> </span>1,3 million <span class=\"_\"> </span>re\u00e7us <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>R\u00e9gio<span class=\"_ _3\"></span>n <span class=\"_\"> </span>wallonne <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>Belgi<span class=\"_ _3\"></span>que (<span class=\"ls22\">2021</span>:EUR 1,1 million) <span class=\"_ _0\"></span>et des autres dettes <span class=\"_ _0\"></span>diverses d\u2019un <span class=\"_ _5\"> </span>mo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _5\"> </span>d\u2019EUR <span class=\"_ _6d\"> </span>1,5 <span class=\"_ _6d\"> </span>million <span class=\"_ _5\"> </span>(<span class=\"_ _0\"></span>2021: <span class=\"_ _5\"> </span>EUR <span class=\"_ _5\"> </span>0,8 million).   Les <span class=\"_ _47\"> </span>dettes <span class=\"_ _26\"> </span>non<span class=\"_ _0\"></span>-commerciales <span class=\"_ _26\"> </span>d\u2019un <span class=\"_ _47\"> </span>montant <span class=\"_ _26\"> </span>d\u2019EUR 16,2 <span class=\"_ _1\"></span>millions <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>021: <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>8,5 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illions)<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>comprennent principalement de <span class=\"_ _2\"></span>la TVA \u00e0 <span class=\"_ _2\"></span>payer dans <span class=\"_ _3\"></span>certains pays o\u00f9 <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>le <span class=\"_ _52\"> </span>Groupe <span class=\"_ _58\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _58\"> </span>p<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>sent. <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>L\u2019augmentation significative est expliqu\u00e9e <span class=\"_ _0\"></span>par d\u2019importantes factures d\u2019acompte \u00e9mises \u00e0 des clients \u00e0 la fin de  2022.23.2. <span class=\"_ _69\"> </span>DETTES DE LOCATION  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Non courantes 23<span class=\"ls1\"> </span>943<span class=\"ls1\"> </span>20<span class=\"ls1\"> </span>811<span class=\"ls1\"> </span>Courantes  5 362 5 675 TOTAL  29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Les <span class=\"_ _5b\"> </span>dettes <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>location <span class=\"_ _5b\"> </span>au <span class=\"_ _5b\"> </span>31 <span class=\"_ _5b\"> </span>d\u00e9cembre <span class=\"_ _5b\"> </span>2022 comprennent <span class=\"_ _0\"></span>la location <span class=\"_ _0\"></span>de l\u2019<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>sine <span class=\"_ _0\"></span><span class=\"ls22\">en <span class=\"_ _0\"></span></span>Belgique (EUR 10,4 millions). Les <span class=\"_ _0\"></span>valeurs <span class=\"_ _0\"></span>comptables <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les mouvements <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>cours <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>p\u00e9riod<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>sont <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>suivants<span class=\"_ _0\"></span> :<span class=\"_ _3\"></span> Terrains et Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> Mat\u00e9riel roulant<span class=\"_ _0\"></span> Machines informatique Total As at 1er janvier 2<span class=\"_ _0\"></span>021 24<span class=\"ls1\"> </span>808<span class=\"ls1\"> </span>4 269 50<span class=\"ls1\"> </span>268<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>395<span class=\"ls1\"> </span>Nouvelles dettes<span class=\"_ _0\"></span> 1 824 3 265 0 99<span class=\"ls1\"> </span>5 188 Accr\u00e9tion des int\u00e9r<span class=\"_ _0\"></span>\u00eats 518<span class=\"ls1\"> </span>108<span class=\"ls1\"> </span>1 18<span class=\"ls1\"> </span>645<span class=\"ls1\"> </span>Cessions -<span class=\"ls98\">26</span> -<span class=\"ls98\">32</span> 0 -<span class=\"ls98\">48</span> -106 Remboursements<span class=\"_ _0\"></span> -3 <span class=\"ls98\">568</span> -2 <span class=\"ls98\">269</span> -<span class=\"ls98\">25</span> -112 -5 <span class=\"ls98\">974</span> Ecarts de conversio<span class=\"_ _0\"></span>n 149<span class=\"ls1\"> </span>1 1 6 157<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2021 23<span class=\"ls1\"> </span>705<span class=\"ls1\"> </span>5 342 27<span class=\"ls1\"> </span>231<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>As at 1er janvier 2<span class=\"_ _0\"></span>022 23<span class=\"ls1\"> </span>705<span class=\"ls1\"> </span>5 342 27<span class=\"ls1\"> </span>231<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>Nouvelles dettes<span class=\"_ _0\"></span> 1 673 1 628 26<span class=\"ls1\"> </span>129<span class=\"ls1\"> </span>3 456 Accr\u00e9tion des int\u00e9r<span class=\"_ _0\"></span>\u00eats 644<span class=\"ls1\"> </span>118<span class=\"ls1\"> </span>0 12<span class=\"ls1\"> </span>774<span class=\"ls1\"> </span>Cessions -1 -<span class=\"ls98\">84</span> -3 -100 -188 Remboursements<span class=\"_ _0\"></span> -4 <span class=\"ls98\">413</span> -2 <span class=\"ls98\">509</span> -<span class=\"ls98\">25</span> -103 -7 <span class=\"ls98\">050</span> Ecarts de conversio<span class=\"_ _0\"></span>n 185<span class=\"ls1\"> </span>0 0 4 189<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2022 21<span class=\"ls1\"> </span>793<span class=\"ls1\"> </span>4 495 25<span class=\"ls1\"> </span>173<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Les paiements des<span class=\"_ _0\"></span> dettes de location sont<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>es suivants <span class=\"_ _0\"></span>: (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2  \u00c9chu 0 0 Moins d\u2019un an 5 783 6 087 Entre 1 et 2 ans<span class=\"_ _0\"></span> 5 186 4 675 Entre 2 et 5 ans<span class=\"_ _0\"></span> 7 485 6 074 Plus de 5 ans<span class=\"_ _0\"></span> 12<span class=\"ls1\"> </span>589<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>291<span class=\"ls1\"> </span> TOTAL 31<span class=\"ls1\"> </span>043<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>127<span class=\"ls1\"> </span>Charges financi\u00e8r<span class=\"_ _0\"></span>es futures sur dettes de l<span class=\"_ _0\"></span>ocation (-) -1 <span class=\"ls98\">738</span> -1 <span class=\"ls98\">641</span> Valeur actuelle <span class=\"_ _0\"></span>des dettes de location<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>La valeur actualis\u00e9e des<span class=\"_ _0\"></span> dettes de locatio<span class=\"_ _0\"></span>n se pr\u00e9sente comme suit<span class=\"_ _0\"></span> : (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2  \u00c9chu 0 0 Moins d\u2019un an 5 364 5 679 Entre 1 et 2 ans<span class=\"_ _0\"></span> 4 810 4 312 Entre 2 et 5 ans<span class=\"_ _0\"></span> 6 969 5 535 Plus de 5 ans<span class=\"_ _0\"></span> 12<span class=\"ls1\"> </span>162<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>960<span class=\"ls1\"> </span> TOTAL 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Les valeurs comptabl<span class=\"_ _0\"></span>es des dettes de location<span class=\"_ _0\"></span> sont libell\u00e9es dans les<span class=\"_ _0\"></span> devises suivantes:<span class=\"_ _0\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 EUR 26<span class=\"ls1\"> </span>079<span class=\"ls1\"> </span>23<span class=\"ls1\"> </span>340<span class=\"ls1\"> </span>CNY<span class=\"ls1\"> </span>234<span class=\"ls1\"> </span>358<span class=\"ls1\"> </span>USD 2 853 2 530 RUB<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>YEN<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>INR 11<span class=\"ls1\"> </span>5 CAD 0 226<span class=\"ls1\"> </span>TOTAL 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Au<span class=\"ls1\"> <span class=\"_ _27\"></span>31 <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _27\"></span>2022, <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>taux <span class=\"_ _26\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _27\"></span>moyen </span>pay\u00e9 <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>det<span class=\"_ _0\"></span>tes <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>loc<span class=\"_ _0\"></span>ati<span class=\"_ _3\"></span>on <span class=\"_ _27\"></span>est <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>1,72 <span class=\"_ _27\"></span>%<span class=\"_ _0\"></span> (1,65 % au 31 d\u00e9c<span class=\"_ _0\"></span>embre 2021<span class=\"ls9b\">).</span> Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9ce<span class=\"_ _0\"></span>mbre <span class=\"_ _1\"></span>2021<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>il n\u2019y <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>a<span class=\"_ _0\"></span>ucun <span class=\"_ _1\"></span>signi<span class=\"_ _0\"></span>ficatif <span class=\"_ _1\"></span>potenti<span class=\"_ _0\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>fut<span class=\"ls96\">ur<span class=\"_ _0\"></span></span> <span class=\"_ _1\"></span>loyer <span class=\"_ _27\"></span>no<span class=\"_ _0\"></span>n actualis\u00e9 <span class=\"_ _58\"> </span>l<span class=\"_ _0\"></span>i\u00e9 <span class=\"_ _58\"> </span>aux <span class=\"_ _52\"> </span>p\u00e9riod<span class=\"_ _0\"></span>es <span class=\"_ _58\"> </span>suivant <span class=\"_ _52\"> </span>la <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>ate d\u2019exercice, <span class=\"_ _0\"></span>ni <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>options <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prolongation <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de r\u00e9siliation qui <span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>pas incluses <span class=\"_ _3\"></span>dans <span class=\"_ _3\"></span>la dur\u00e9e du bail. Les sorties fut<span class=\"_ _0\"></span>ures de tr\u00e9sorerie p<span class=\"_ _0\"></span>our des dettes de <span class=\"_ _4\"> </span>location<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>non <span class=\"_ _51\"> </span>encore <span class=\"_ _51\"> </span>commenc\u00e9es <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>pour lesquel<span class=\"ls9d\">le</span>s <span class=\"_ _49\"> </span>le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _51\"> </span>s\u2019e<span class=\"_ _0\"></span>st <span class=\"_ _4\"> </span>engag\u00e9<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>sont <span class=\"_ _49\"> </span>les suivantes: Terrains et Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> Mat\u00e9riel roulant<span class=\"_ _0\"></span> Machines informatique Total 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Moins d\u2019un an 0 78<span class=\"ls1\"> </span>0 0 78<span class=\"ls1\"> </span>Entre 1 et 2 ans<span class=\"_ _0\"></span> 0 83<span class=\"ls1\"> </span>0 0 83<span class=\"ls1\"> </span>Entre 2 et 5 ans<span class=\"_ _0\"></span> 0 148<span class=\"ls1\"> </span>0 0 148<span class=\"ls1\"> </span>Plus de 5 ans<span class=\"_ _0\"></span> 0 0 0 0 0 TOTAL 0 309<span class=\"ls1\"> </span>0 0 309<span class=\"ls1\"> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 0 722<span class=\"ls1\"> </span>0 0 722<span class=\"ls1\"> </span>Entre 1 et 2 ans<span class=\"_ _0\"></span> 0 722<span class=\"ls1\"> </span>0 0 722<span class=\"ls1\"> </span>Entre 2 et 5 ans<span class=\"_ _0\"></span> 0 1 445 0 0 1 445 Plus de 5 ans<span class=\"_ _0\"></span> 0 0 0 0 0 TOTAL 0 2 889 0 0 2 889 Voici les montants c<span class=\"_ _0\"></span>omptabilis\u00e9s dans le compte de<span class=\"_ _0\"></span> r\u00e9sultat :<span class=\"_ _0\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 D\u00e9penses d\u2019amorti<span class=\"_ _0\"></span>ssements des droits d\u2019utilis<span class=\"_ _0\"></span>ation d\u2019actifs 4 696 5 478 Charges d\u2019int\u00e9r\u00eats<span class=\"_ _0\"></span> sur dettes de locatio<span class=\"_ _0\"></span>n 645<span class=\"ls1\"> </span>776<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>\u00e0 des contrats de location p<span class=\"_ _0\"></span>ortant sur des actifs de<span class=\"_ _0\"></span> faible valeur 375<span class=\"ls1\"> </span>394<span class=\"ls1\"> </span> MONTANT TOTAL<span class=\"_ _0\"></span> COMPTABILISE EN COMPT<span class=\"_ _0\"></span>E DE RESULTATS<span class=\"_ _0\"></span> 5 716 6 648",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__95": {
   "value": "Le<span class=\"ls1\">s actifs et pass<span class=\"_ _0\"></span>ifs du Groupe sont valoris<span class=\"_ _0\"></span>\u00e9s comme suit : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIFS FINANCIERS<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>809<span class=\"_ _0\"></span><span class=\"ls1\"> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>Autres cr\u00e9ances \u00e0 l<span class=\"_ _0\"></span>ong terme 41<span class=\"ls1\"> </span>032<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>032<span class=\"_ _0\"></span><span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>Cr\u00e9ances non com<span class=\"_ _0\"></span>merciales et acompt<span class=\"_ _0\"></span>es sur commandes<span class=\"_ _0\"></span> 18<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>625<span class=\"_ _0\"></span><span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span>Autres cr\u00e9ances \u00e0 <span class=\"_ _0\"></span>court terme 22<span class=\"ls1\"> </span>862<span class=\"ls1\"> </span>22<span class=\"ls1\"> </span>862<span class=\"_ _0\"></span><span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>607<span class=\"ls1\"> </span>49<span class=\"ls1\"> </span>607<span class=\"ls1\"> </span>Autres investissemen<span class=\"_ _0\"></span>ts 12<span class=\"ls1\"> </span>923<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>923<span class=\"_ _0\"></span><span class=\"ls1\"> </span>3 805 3 805 Tr\u00e9sorerie et \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"_ _0\"></span> 199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>Produits d\u00e9riv\u00e9s de<span class=\"_ _0\"></span> couverture 53<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span>Produits d\u00e9riv\u00e9s \u2013 <span class=\"_ _0\"></span>autres 43<span class=\"ls1\"> </span>43<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>TOTAL 370<span class=\"ls1\"> 617<span class=\"_ _0\"></span> </span>370<span class=\"ls1\"> 617<span class=\"_ _0\"></span> </span>399<span class=\"ls1\"> 098<span class=\"_ _0\"></span> </span>399<span class=\"ls1\"> 098<span class=\"_ _0\"></span> </span>PASSIFS FINANCIERS<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Valeur nette com<span class=\"_ _0\"></span>ptable  Juste valeur<span class=\"_ _0\"></span> Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>43<span class=\"ls1\"> </span>081<span class=\"_ _0\"></span><span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>15<span class=\"ls1\"> </span>666<span class=\"ls1\"> </span>Dettes de locati<span class=\"_ _0\"></span>on 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>043<span class=\"_ _0\"></span><span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>127<span class=\"ls1\"> </span>Dettes commerciale<span class=\"_ _0\"></span>s 47<span class=\"ls1\"> </span>731<span class=\"ls1\"> </span>47<span class=\"ls1\"> </span>731<span class=\"_ _0\"></span><span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>Produits d\u00e9riv\u00e9s de<span class=\"_ _0\"></span> couverture 7 025 7 025 2 531 2 531 Produits d\u00e9riv\u00e9s \u2013 <span class=\"_ _0\"></span>autres 625<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>1 597 1 597 Autres dettes \u00e0 lon<span class=\"_ _0\"></span>g terme 8 450 8 450 5 862 5 862 Autres dettes \u00e0 co<span class=\"_ _0\"></span>urt terme 35<span class=\"ls1\"> </span>615<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>615<span class=\"_ _0\"></span><span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>925<span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>925<span class=\"ls1\"> </span>TOTAL 168<span class=\"ls1\"> 422<span class=\"_ _0\"></span> </span>173<span class=\"ls1\"> 570<span class=\"_ _0\"></span> </span>163<span class=\"ls1\"> 341<span class=\"_ _0\"></span> </span>166<span class=\"ls1\"> 267<span class=\"_ _0\"></span> </span>Au <span class=\"_ _27\"></span>31 <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _27\"></span>2021 <span class=\"_ _26\"> </span><span class=\"ls96\">et <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _27\"></span></span></span>la <span class=\"_ _26\"> </span>valeur <span class=\"_ _27\"></span>n<span class=\"_ _0\"></span>ette comptable <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>ces <span class=\"_\"> </span>actifs <span class=\"_ _6d\"> </span>et <span class=\"_\"> </span>p<span class=\"_ _0\"></span>assifs <span class=\"_\"> </span>financiers n\u2019\u00e9tait <span class=\"_\"> </span>pas <span class=\"_ _48\"> </span>s<span class=\"_ _0\"></span>ignificativement <span class=\"_\"> </span>diff\u00e9rente <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>leur juste valeur.  Les <span class=\"_ _2\"></span>rubriques <span class=\"_ _2\"></span>\u00ab<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Produits <span class=\"_ _2\"></span>d\u00e9riv\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _3\"></span>couverture <span class=\"_ _0\"></span>\u00bb et <span class=\"_ _26\"> </span>\u00ab <span class=\"_ _26\"> </span>Produits<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d\u00e9riv\u00e9s <span class=\"_ _26\"> </span>\u2013 <span class=\"_ _47\"> </span>autres <span class=\"_ _26\"> </span>\u00bb <span class=\"_ _47\"> </span><span class=\"ls96\">\u00e0 <span class=\"_ _26\"> </span></span>l\u2019actif <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span><span class=\"ls96\">au</span> passif <span class=\"_ _48\"> </span>incluent <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>juste <span class=\"_ _48\"> </span>valeur <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>contrats <span class=\"_ _48\"> </span>de change <span class=\"_ _2c\"></span>\u00e0 <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>erme <span class=\"_ _2c\"></span>et <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>swaps<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>change.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__96-1": {
   "value": "(EUR 000) Niveau 1 Niveau 2 Niveau 3 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 52<span class=\"ls1\"> </span>52<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 1 1 Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> 53<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 11<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 31<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 42<span class=\"ls1\"> </span>42<span class=\"ls1\"> </span>Participations com<span class=\"_ _0\"></span>ptabilis\u00e9es \u00e0 la juste vale<span class=\"_ _0\"></span>ur (Note 9.1.)<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>097<span class=\"ls1\"> </span>1 793 12<span class=\"ls1\"> </span>890<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 4 904 4 904  Swaps de taux de c<span class=\"_ _0\"></span>hange 2 121 2 121 Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> 7 025 7 025  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 285<span class=\"ls1\"> </span>285<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 340<span class=\"ls1\"> </span>340<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 625<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>(EUR 000) Niveau 1 Niveau 2 Niveau 3 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 3 3  Swaps de taux de c<span class=\"_ _0\"></span>hange 134<span class=\"ls1\"> </span>134<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> 137<span class=\"ls1\"> </span>137<span class=\"ls1\"> </span> Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 39<span class=\"ls1\"> </span>39<span class=\"ls1\"> </span> Swaps de taux de c<span class=\"_ _0\"></span>hange 26<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 65<span class=\"ls1\"> </span>65<span class=\"ls1\"> </span>Participations com<span class=\"_ _0\"></span>ptabilis\u00e9es \u00e0 la juste vale<span class=\"_ _0\"></span>ur (Note 9.1.)<span class=\"_ _0\"></span> 995<span class=\"ls1\"> </span>0 2 753 3 747  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 1 604 1 604  Swaps de taux <span class=\"_ _0\"></span>de change 927<span class=\"ls1\"> </span>927<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> 2 531 2 531  Contrats de change<span class=\"_ _0\"></span> \u00e0 terme 1 412 1 412  Swaps de taux de c<span class=\"_ _0\"></span>hange 185<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats 1 597 1 5972.2.2 <span class=\"_ _23\"> </span>Instruments co<span class=\"_ _3\"></span>mptabilis\u00e9s \u00e0 la juste valeur <span class=\"_ _3\"></span>par le biais du compte de<span class=\"_ _3\"></span> r\u00e9sultat21.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres actifs et passif<span class=\"_ _2\"></span>s financiers </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 39<span class=\"ls1\"> </span>0 Swaps de taux de c<span class=\"_ _0\"></span>hange 1 134<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 11<span class=\"ls1\"> </span>0 Swaps de taux de c<span class=\"_ _0\"></span>hange 31<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 court-terme  82<span class=\"ls1\"> </span>160<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 13<span class=\"ls1\"> </span>3 Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le <span class=\"_ _0\"></span>compte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 0 39<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Actifs financiers <span class=\"_ _0\"></span>\u00e0 long-terme  13<span class=\"ls1\"> </span>42<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 4 554 760<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 1 832 927<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 270<span class=\"ls1\"> </span>1 035 Swaps de taux de c<span class=\"_ _0\"></span>hange 340<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 court-terme  6 996 2 907 Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la com<span class=\"_ _0\"></span>ptabilit\u00e9 de couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 350<span class=\"ls1\"> </span>844<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 289<span class=\"ls1\"> </span>0 Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 15<span class=\"ls1\"> </span>377<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Passifs financiers <span class=\"_ _0\"></span>\u00e0 long-terme  654<span class=\"ls1\"> </span>1 221Le <span class=\"_ _27\"></span><span class=\"ls1\">mouvements <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _26\"> </span>juste <span class=\"_ _1\"></span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>instruments </span>d\u00e9riv\u00e9s <span class=\"_ _27\"> </span>qui <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>pas <span class=\"_ _27\"> </span>admis <span class=\"_ _27\"> </span><span class=\"ls22\">\u00e0 <span class=\"_ _27\"> </span></span>la <span class=\"_ _27\"></span>comptabilit\u00e9 <span class=\"_ _27\"></span>de couverture <span class=\"_\"> </span>sont <span class=\"_ _48\"> </span>comptabilis\u00e9s <span class=\"_\"> </span>dans <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>compte <span class=\"_\"> </span>de r\u00e9sultat.   Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>eci <span class=\"_ _0\"></span>est <span class=\"_ _27\"></span>repr\u00e9sent\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>des couvertures <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e9sor<span class=\"_ _0\"></span>erie <span class=\"_ _1\"></span>avec <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>balances suivante<span class=\"ls67\">s:</span> <span class=\"_ _0\"></span>EUR <span class=\"_ _1\"></span>1,2 <span class=\"_ _0\"></span>million<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u2019euros <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,6 <span class=\"_ _0\"></span>million en <span class=\"ls1\">2021) e<span class=\"_ _3\"></span>n tant que <span class=\"_ _3\"></span>passifs financiers <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>court terme </span>et <span class=\"_ _27\"> </span>EUR <span class=\"_ _26\"> </span>0,4 <span class=\"_ _1\"></span>million <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>tant <span class=\"_ _1\"></span>q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>passifs <span class=\"_ _27\"> </span>financiers <span class=\"_ _26\"> </span>\u00e0 long terme (aucun en <span class=\"ls22\">2021<span class=\"lsd1\">).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__98": {
   "value": "2.3. <span class=\"_ _8d\"> </span>GESTION DES FONDS PROPRES Le <span class=\"_ _52\"> </span>Group<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>a <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>obj<span class=\"_ _0\"></span>ectif <span class=\"_ _52\"> </span>d\u2019optimiser <span class=\"_ _7\"> </span>la structure <span class=\"_ _51\"> </span>du <span class=\"_ _49\"> </span>capital <span class=\"_ _51\"> </span>af<span class=\"_ _0\"></span>in <span class=\"_ _51\"> </span>d\u2019en <span class=\"_ _49\"> </span>maximiser <span class=\"_ _49\"> </span>l<span class=\"lsa0\">a </span>valeur <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>actionnariat <span class=\"_ _1\"></span>tout <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>gardant <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> flexibilit\u00e9 <span class=\"_ _2\"></span>financi<span class=\"_ _0\"></span>\u00e8re <span class=\"_ _2c\"></span>d\u00e9sir\u00e9<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>afin<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>d\u2019en <span class=\"_ _3\"></span>ex\u00e9cuter l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> strat\u00e9gie <span class=\"_ _56\"> </span>approuv\u00e9e <span class=\"_ _56\"> </span>par <span class=\"_ _56\"> </span>son <span class=\"_ _56\"> </span>Cons<span class=\"_ _0\"></span>eil d\u2019administration.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__100": {
   "value": "3.1. <span class=\"_ _8d\"> </span>IMPACTS FINANCIERS DIRECTS DE L\u2019INVASION DE L\u2019UKRAINE PAR LA RUSSIED\u00e9but <span class=\"_ _49\"> </span>2022, <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>Russie <span class=\"_ _49\"> </span>a <span class=\"_ _49\"> </span>envahi <span class=\"_ _49\"> </span>l'Ukraine<span class=\"_ _0\"></span>, entra\u00eenant <span class=\"_ _5d\"> </span>une <span class=\"_ _56\"> </span>myriade <span class=\"_ _5d\"> </span>de <span class=\"_ _56\"> </span>sanctions \u00e9conomiques <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>autres <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ontre <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>Russie, <span class=\"_ _26\"> </span>don<span class=\"_ _0\"></span>t certaines <span class=\"_ _5b\"> </span>ont <span class=\"_ _50\"> </span>\u00e9gal<span class=\"_ _0\"></span>ement <span class=\"_ _50\"> </span>un <span class=\"_ _5b\"> </span>impact <span class=\"_ _50\"> </span>sur<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>le fonctionnement d'IB<span class=\"_ _0\"></span>A.  IBA <span class=\"_ _0\"></span>a u<span class=\"_ _0\"></span>ne f<span class=\"_ _0\"></span>iliale <span class=\"_ _0\"></span>en R<span class=\"_ _0\"></span>ussie <span class=\"_ _0\"></span>qui emp<span class=\"_ _0\"></span>loie <span class=\"_ _0\"></span>environ 25 <span class=\"_ _5a\"> </span>employ\u00e9s, <span class=\"_ _5a\"> </span>dont <span class=\"_ _5a\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>activit\u00e9s <span class=\"_ _53\"> </span>ont <span class=\"_ _46\"> </span>\u00e9t\u00e9<span class=\"_ _0\"></span> maintenues <span class=\"_ _27\"></span>pour<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>assurer <span class=\"_ _26\"> </span>le <span class=\"_ _1\"></span>fo<span class=\"_ _0\"></span>nctionnement <span class=\"_ _27\"></span>et la maintenance d'un centr<span class=\"_ _0\"></span>e de protonth\u00e9rapie \u00e0<span class=\"_ _0\"></span> Dimitrovgrad, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>contrat <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>maintenance <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ce<span class=\"_ _0\"></span> centre <span class=\"_ _7\"> </span>a <span class=\"_ _46\"> </span>\u00e9t\u00e9 <span class=\"_ _46\"> </span>renouvel\u00e9 <span class=\"_ _46\"> </span>pour <span class=\"_ _46\"> </span>une <span class=\"_ _7\"> </span>ann\u00e9<span class=\"_ _0\"></span>e suppl\u00e9mentaire <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>l'installation <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _48\"> </span>derni\u00e8re<span class=\"_ _0\"></span> salle de traitement.  <span class=\"_ _0\"></span> Nous <span class=\"_ _1\"></span>avons <span class=\"_ _27\"></span>analys\u00e9 <span class=\"_ _1\"></span>l'i<span class=\"_ _0\"></span>mpact <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ces <span class=\"_ _27\"></span>sanctions sur <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>contr\u00f4le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>exerc<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar <span class=\"_ _1\"></span>IBA <span class=\"_ _1\"></span>sur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>filiale <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> Russie <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>point <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>vue <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>p\u00e9rim\u00e8tre <span class=\"_ _5b\"> </span>de consolidation <span class=\"_ _1\"></span>ainsi <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>l\u2019ac<span class=\"_ _0\"></span>c\u00e8s <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>ressources de <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ette <span class=\"_ _2c\"></span>dern<span class=\"_ _0\"></span>i\u00e8re, <span class=\"_ _2c\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>indic<span class=\"_ _0\"></span>ateurs <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> valeur <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>actifs <span class=\"_ _5b\"> </span>qui <span class=\"_ _5b\"> </span>peuvent <span class=\"_ _5b\"> </span>provenir <span class=\"_ _5b\"> </span>du contexte li\u00e9 au conf<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>t :<span class=\"_ _0\"></span> 3.1.1 <span class=\"_ _23\"> </span>Contr\u00f4le Nous <span class=\"_\"> </span>avons <span class=\"_\"> </span>examin\u00e9 <span class=\"_\"> </span>si <span class=\"_\"> </span>IBA <span class=\"_\"> </span>Group <span class=\"_\"> </span>a <span class=\"_\"> </span>toujours <span class=\"_\"> </span>le contr\u00f4le <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>sa <span class=\"_ _1\"></span>fi<span class=\"_ _0\"></span>liale <span class=\"_ _1\"></span>russe <span class=\"_ _27\"></span>(Ion <span class=\"_ _1\"></span>Be<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>m <span class=\"_ _27\"></span>Applications LLC, <span class=\"_ _3\"></span>filiale <span class=\"_ _2\"></span>d\u00e9tenue \u00e0 <span class=\"_ _2\"></span>100% <span class=\"_ _2\"></span>par <span class=\"_ _3\"></span>IBA <span class=\"_ _2\"></span>SA). Nous <span class=\"_ _2\"></span>avons conclu <span class=\"_ _48\"> </span>qu\u2019IBA <span class=\"_ _48\"> </span>Group <span class=\"_ _47\"> </span>a <span class=\"_ _48\"> </span>toujours <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>contr\u00f4le <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>sa filiale sur la base des trois aspects suivants :  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IBA <span class=\"_\"> </span>S<span class=\"_ _0\"></span>A <span class=\"_\"> </span>en <span class=\"_ _6d\"> </span>tant <span class=\"_ _6d\"> </span>que<span class=\"_ _0\"></span> <span class=\"_\"> </span>soci\u00e9t\u00e9 <span class=\"_ _6d\"> </span>m\u00e8re <span class=\"_ _6d\"> </span>et <span class=\"_ _4e\"> </span>la </span></span>direction <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>gr<span class=\"_ _0\"></span>oupe <span class=\"_ _1\"></span>IBA <span class=\"_ _1\"></span>dir<span class=\"_ _0\"></span>ige <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ujours <span class=\"_ _1\"></span>les activit\u00e9s de l\u2019entit\u00e9;<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IBA <span class=\"_ _7\"> </span>R<span class=\"_ _0\"></span>ussie <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>ontinue <span class=\"_ _7\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>g\u00e9n\u00e9rer <span class=\"_ _46\"> </span>des<span class=\"_ _0\"></span> </span></span>rendements <span class=\"_ _58\"> </span>en <span class=\"_ _58\"> </span>continuant <span class=\"_ _52\"> </span>les <span class=\"_ _58\"> </span>activit\u00e9s d\u2019<span class=\"ls1\">entretien <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>mainten<span class=\"_ _0\"></span>ance <span class=\"_ _26\"> </span>qui <span class=\"_ _47\"> </span>ne <span class=\"_ _47\"> </span>font </span>l\u2019objet d\u2019aucune sanctio<span class=\"_ _0\"></span>n de l\u2019UE; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">IBA <span class=\"_ _d\"> </span>S<span class=\"_ _0\"></span>A <span class=\"_ _d\"> </span>a <span class=\"_ _57\"> </span>le <span class=\"_ _57\"> </span>pouvoir<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>d\u2019influer <span class=\"_ _57\"> </span>ces </span></span>rendements <span class=\"_ _7\"> </span>(<span class=\"_ _0\"></span>c\u2019est-\u00e0-dire <span class=\"_ _46\"> </span>de <span class=\"_ _7\"> </span>vers<span class=\"_ _0\"></span>er <span class=\"_ _7\"> </span>un dividende)<span class=\"ls9e\">: <span class=\"_ _5a\"> </span></span>les <span class=\"_ _5a\"> </span>pr\u00e9vision<span class=\"_ _0\"></span>s <span class=\"_ _46\"> </span>de <span class=\"_ _5a\"> </span>flux <span class=\"_ _5a\"> </span>de tr\u00e9sorerie <span class=\"_ _11\"> </span>indique<span class=\"_ _0\"></span><span class=\"ls96\">nt</span> <span class=\"_ _15\"> </span>un <span class=\"_ _11\"> </span>exc\u00e9dent <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> tr\u00e9sorerie <span class=\"_ _4f\"> </span>de <span class=\"_ _4f\"> </span>la <span class=\"_ _53\"> </span>part <span class=\"_ _4f\"> </span>du <span class=\"_ _4f\"> </span>contr<span class=\"_ _0\"></span>at <span class=\"_ _53\"> </span>de maintenance. <span class=\"_ _0\"></span> La d<span class=\"_ _0\"></span>irection estime <span class=\"_ _0\"></span>qu\u2019IBA a<span class=\"_ _0\"></span> toujours <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>capac<span class=\"_ _0\"></span>it\u00e9 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019obtenir <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>div<span class=\"_ _0\"></span>idende de l\u2019entit\u00e9 russe.<span class=\"_ _0\"></span> Pour <span class=\"_ _27\"></span>\u00e9va<span class=\"_ _0\"></span>lue<span class=\"_ _3\"></span>r <span class=\"_ _26\"> </span>si <span class=\"_ _27\"></span>IBA <span class=\"_ _26\"> </span>Russi<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>est <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>mesure <span class=\"_ _26\"> </span>de remplir <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>obligat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ertu <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>contrat, <span class=\"_ _2\"></span>nous<span class=\"_ _0\"></span> avons examin\u00e9 les \u00e9l<span class=\"_ _0\"></span>\u00e9ments suivants : <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_\"> </span>liquidit\u00e9s <span class=\"_ _5\"> </span>g\u00e9<span class=\"_ _0\"></span>n\u00e9r\u00e9es <span class=\"_\"> </span>par <span class=\"_ _5\"> </span>ces<span class=\"_ _0\"></span> <span class=\"_\"> </span>activit\u00e9s </span></span>sont <span class=\"_ _51\"> </span>suffisantes <span class=\"_ _51\"> </span>pour <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>ouvrir <span class=\"_ _51\"> </span>toutes <span class=\"_ _51\"> </span>les<span class=\"_ _0\"></span> d\u00e9penses <span class=\"_\"> </span>locales <span class=\"_\"> </span>e<span class=\"_ _0\"></span>ngag\u00e9es <span class=\"_\"> </span>pour <span class=\"_\"> </span>remplir les <span class=\"_ _55\"> </span>obligations <span class=\"_\"> </span>d\u2019IBA <span class=\"_ _55\"> </span>Russie <span class=\"_\"> </span>en <span class=\"_ _55\"> </span>vertu <span class=\"_ _55\"> </span>du contrat;   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Le <span class=\"_ _1\"></span>stock <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>pi\u00e8ces <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>echange <span class=\"_ _1\"></span>d\u00e9te<span class=\"_ _0\"></span>nues </span></span>sur <span class=\"_ _4\"> </span>place <span class=\"_ _4e\"> </span>est <span class=\"_ _4\"> </span>suffisant <span class=\"_ _4\"> </span>pour <span class=\"_ _4e\"> </span>as<span class=\"_ _0\"></span>surer <span class=\"_ _4e\"> </span>u<span class=\"_ _0\"></span>n niveau <span class=\"_ _26\"> </span>normal <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>serv<span class=\"_ _0\"></span>ice <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>ite <span class=\"_ _27\"></span>p<span class=\"_ _0\"></span>endant au <span class=\"_ _4\"> </span>moins <span class=\"_ _4\"> </span>12 <span class=\"_ _4\"> </span>mois; <span class=\"_ _51\"> </span>de <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>lus, <span class=\"_ _4\"> </span>toutes <span class=\"_ _4\"> </span>les fournitures <span class=\"_ _74\"> </span>n\u00e9cessaires <span class=\"_ _74\"> </span>au <span class=\"_ _68\"> </span>contra<span class=\"_ _0\"></span>t d\u2019installation <span class=\"_ _26\"> </span>sont <span class=\"_ _27\"></span>d\u00e9j\u00e0 <span class=\"_ _26\"> </span>sur <span class=\"_ _26\"> </span>place, <span class=\"_ _27\"></span>pr\u00ea<span class=\"_ _0\"></span>tes <span class=\"_ _27\"></span>\u00e0 \u00eatre consomm\u00e9es;<span class=\"_ _0\"></span> La d<span class=\"_ _0\"></span>irection a <span class=\"_ _0\"></span>estim\u00e9 <span class=\"_ _0\"></span>que les <span class=\"_ _0\"></span>liquidit\u00e9s <span class=\"_ _0\"></span>peuvent \u00eatre <span class=\"_ _55\"> </span>rapatri\u00e9es <span class=\"_ _55\"> </span>sous <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>for<span class=\"_ _0\"></span>me <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>dividendes, ceux-ci <span class=\"_ _47\"> </span>n'\u00e9tant <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>bloqu\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>anctions actuelles, <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>qu'I<span class=\"_ _0\"></span>BA <span class=\"_\"> </span>a <span class=\"_\"> </span>donc <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>poss<span class=\"_ _0\"></span>ibilit\u00e9 <span class=\"_\"> </span>de recevoir un retour de sa f<span class=\"_ _0\"></span>iliale russe. 3.1.2 <span class=\"_ _23\"> </span>D\u00e9pr\u00e9ciation d\u2019acti<span class=\"_ _2\"></span>fs <span class=\"_ _0\"></span>no<span class=\"_ _3\"></span>n financiers Actifs en Russie  Les acti<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>non courants de <span class=\"_ _0\"></span>la filiale russe<span class=\"_ _0\"></span> s\u2019\u00e9l\u00e8vent \u00e0 RUB <span class=\"_ _58\"> </span>50,0 <span class=\"_ _58\"> </span>millions <span class=\"_ _58\"> </span>(EUR <span class=\"_ _58\"> </span>0,6<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>million) <span class=\"_ _52\"> </span>et <span class=\"_ _58\"> </span>sont principalement <span class=\"_ _4f\"> </span>compos\u00e9s <span class=\"_ _53\"> </span>d'un <span class=\"_ _4f\"> </span>actif <span class=\"_ _4f\"> </span>de <span class=\"_ _4f\"> </span>droit d'utilisation po<span class=\"_ _3\"></span>ur l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>bail d<span class=\"_ _3\"></span>u b\u00e2ti<span class=\"_ _3\"></span>ment qui <span class=\"_ _2\"></span>est renouv<span class=\"_ _3\"></span>el\u00e9 sur <span class=\"_ _47\"> </span>une <span class=\"_ _47\"> </span>base <span class=\"_ _47\"> </span>annuelle, <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>certains <span class=\"_ _47\"> </span>actifs <span class=\"_ _47\"> </span>d'imp\u00f4ts diff\u00e9r\u00e9s sur les diff\u00e9rences temporaires.<span class=\"lscc\">  </span> Les <span class=\"_ _26\"> </span>actifs <span class=\"_ _26\"> </span>courants <span class=\"_ _27\"> </span>s\u2019\u00e9l\u00e8vent <span class=\"_ _27\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>RUB <span class=\"_ _27\"> </span>3<span class=\"_ _0\"></span>60,2 <span class=\"_ _27\"> </span>millions (EUR 4,6 millions) et sont les suivants : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Stock <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>consomm\u00e9 <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>projet <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> </span></span>maintenance <span class=\"_ _7\"> </span>en <span class=\"_ _52\"> </span>fo<span class=\"_ _0\"></span>nction <span class=\"_ _52\"> </span>des <span class=\"_ _7\"> </span>besoins,<span class=\"_ _0\"></span> l'obsolescence <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>\u00e9t\u00e9 <span class=\"_ _4\"> </span>\u00e9valu\u00e9e <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>tenant<span class=\"_ _0\"></span> compte <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>besoins <span class=\"_ _2\"></span>futurs <span class=\"_ _2\"></span>pr\u00e9vus <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>site <span class=\"_ _2\"></span>en pi\u00e8ces <span class=\"_ _0\"></span>d\u00e9tach\u00e9es.  <span class=\"_ _0\"></span>\u00c9tant <span class=\"_ _0\"></span>donn\u00e9 <span class=\"_ _0\"></span>que toutes<span class=\"_ _0\"></span> les <span class=\"_ _57\"> </span>pi\u00e8ces <span class=\"_ _57\"> </span>sont<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>consi<span class=\"_ _0\"></span>d\u00e9r\u00e9es <span class=\"_ _57\"> </span>comme<span class=\"_ _0\"></span> recommand\u00e9es <span class=\"_\"> </span>pour <span class=\"_ _55\"> </span>\u00eatre <span class=\"_\"> </span>disponibles <span class=\"_ _55\"> </span>sur un site de maintenance, la direction <span class=\"_ _2\"></span>n'<span class=\"_ _0\"></span>a pa<span class=\"_ _3\"></span>s identifi\u00e9 de <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>iveaux <span class=\"_ _3\"></span>de stock excessifs <span class=\"_ _3\"></span>pour lesquels <span class=\"_ _90\"> </span>des <span class=\"_ _90\"> </span>amortissemen<span class=\"_ _0\"></span>ts suppl\u00e9mentaires <span class=\"_ _81\"> </span>devraient <span class=\"_ _81\"> </span>\u00eatre comptabilis\u00e9s.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Cr\u00e9ances <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ommerciales <span class=\"_ _50\"> </span>: <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>n'y <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>pas </span></span>d'importante<span class=\"ls67\">s <span class=\"_ _8d\"> </span></span>balances <span class=\"_ _8d\"> </span>impay\u00e9es<span class=\"_ _0\"></span> n\u00e9cessitant <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>pr<span class=\"_ _0\"></span>ovisions <span class=\"_ _27\"></span>pour <span class=\"_ _26\"> </span>pertes <span class=\"_ _26\"> </span>de cr\u00e9dit <span class=\"_ _4f\"> </span>pr\u00e9v<span class=\"_ _0\"></span>ues, <span class=\"_ _4f\"> </span>les <span class=\"_ _d\"> </span>clients <span class=\"_ _d\"> </span>on<span class=\"_ _3\"></span>t <span class=\"_ _d\"> </span>pay\u00e9 r\u00e9guli\u00e8rement, <span class=\"_ _91\"> </span>conform\u00e9m<span class=\"_ _0\"></span>ent <span class=\"_ _91\"> </span>aux conditions contractuel<span class=\"_ _0\"></span>les. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Actif <span class=\"_\"> </span>sur <span class=\"_ _55\"> </span>contrat <span class=\"_\"> </span>: <span class=\"_\"> </span>il <span class=\"_ _55\"> </span>n'y <span class=\"_\"> </span>a <span class=\"_\"> </span>pas <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>retard </span></span>inhabituel <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _4f\"> </span>observer <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>ontrat d'installation <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>indique <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>risque de <span class=\"_ _1\"></span><span class=\"lsa0\">pe</span>rte de valeur. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _2\"></span>autres <span class=\"_ _3\"></span>actifs <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>oncernent <span class=\"_ _2\"></span>principale<span class=\"_ _0\"></span>ment </span></span>diverses <span class=\"_ _27\"></span>cr\u00e9ances <span class=\"_ _27\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _1\"></span>pour <span class=\"_ _27\"></span>lesqu<span class=\"_ _0\"></span>elles nous n'observons pas <span class=\"_ _0\"></span>de risque significatif.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Du <span class=\"_\"> </span>cash : <span class=\"_\"> </span>en <span class=\"_\"> </span>2022, <span class=\"_\"> </span>IBA <span class=\"_\"> </span>a <span class=\"_ _55\"> </span>r\u00e9guli\u00e8rement<span class=\"_ _0\"></span> </span></span>converti <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>liquidit\u00e9s <span class=\"_ _2\"></span>exc<span class=\"_ _0\"></span>\u00e9dentaires <span class=\"_ _2c\"></span>re\u00e7u<span class=\"_ _0\"></span>es de <span class=\"_ _1\"></span>RU<span class=\"_ _0\"></span>B <span class=\"_ _1\"></span>en <span class=\"_ _26\"></span>EUR <span class=\"_ _27\"></span>afin <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>cou<span class=\"_ _0\"></span>vrir <span class=\"_ _1\"></span>un <span class=\"_ _27\"></span>risqu<span class=\"_ _0\"></span>e potentiel de d\u00e9valuation de la devise russe.  Comme <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>EUR <span class=\"_ _1\"></span>\u00e9taient <span class=\"_ _1\"></span>maintenus <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>un compte <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ous <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>filiale <span class=\"_ _27\"></span>Russ<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>a <span class=\"_ _26\"></span>le <span class=\"_ _1\"></span>RUB<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>devise <span class=\"_ _27\"></span>fonctionne<span class=\"_ _0\"></span>lle, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 r\u00e9\u00e9valu\u00e9 en <span class=\"_ _3\"></span>RUB.  Etant donn\u00e9 que <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>RUB s\u2019est <span class=\"_ _0\"></span>renforc\u00e9 <span class=\"_ _0\"></span>durant <span class=\"_ _1\"></span>2022, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>du reconnaitre <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>pertes <span class=\"_ _51\"> </span>de <span class=\"_ _4\"> </span>change <span class=\"_ _51\"> </span>po<span class=\"_ _0\"></span>ur environs <span class=\"_ _6d\"> </span>EU<span class=\"_ _0\"></span>R <span class=\"_ _6d\"> </span><span class=\"ls96\">1,0</span> <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>on<span class=\"fc1d\"> <span class=\"_ _4e\"> </span></span>comptabilis\u00e9es<span class=\"_ _0\"></span> dans <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>compte <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Le <span class=\"_ _0\"></span>cash <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9<span class=\"_ _0\"></span> transf\u00e9r\u00e9 par la suite e<span class=\"_ _0\"></span>n Belgique. En conclusion, IBA <span class=\"_ _0\"></span>a estim\u00e9 qu'il n'y a<span class=\"_ _0\"></span> pas de risque de <span class=\"_ _26\"> </span>d\u00e9pr\u00e9ciation <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>actifs <span class=\"_ _27\"> </span>d'IBA <span class=\"_ _26\"> </span>Russie, <span class=\"_ _26\"> </span>notons que <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>nets <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span>Russie <span class=\"_ _0\"></span>s\u2019\u00e9l\u00e8vent <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>RUB <span class=\"_ _1\"></span>-343,2 millions (EUR -4,4 millions). Autres actifs d\u00e9tenus par IBA Group La direction a examin\u00e9 si le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>conflit a un impact sur le test <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>d\u00e9<span class=\"_ _0\"></span>pr\u00e9ci<span class=\"_ _3\"></span>ation <span class=\"_ _47\"> </span>effectu\u00e9 <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>goodwill <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>s'il constitue <span class=\"_ _4e\"> </span>un <span class=\"_ _4e\"> </span>indicateur <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>d\u00e9pr\u00e9ciation <span class=\"_ _4\"> </span>pour <span class=\"_ _6d\"> </span>les autres actifs non financiers. Test de d\u00e9pr\u00e9<span class=\"_ _3\"></span>ciation du goodw<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ll :<span class=\"_ _2\"></span> le plan strat\u00e9gique \u00e0 <span class=\"_ _49\"> </span>5 <span class=\"_ _50\"> </span>ans <span class=\"_ _49\"> </span>utilis\u00e9 <span class=\"_ _50\"> </span>comme <span class=\"_ _49\"> </span>base <span class=\"_ _49\"> </span>pou<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>le <span class=\"_ _50\"> </span>test <span class=\"_ _49\"> </span>de d\u00e9pr\u00e9ciation <span class=\"_ _48\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>pr\u00e9par\u00e9 <span class=\"_ _48\"> </span>en <span class=\"_ _47\"> </span>d\u00e9cembre <span class=\"_ _48\"> </span>2022 <span class=\"_ _48\"> </span>en utilisant les <span class=\"_ _2\"></span>derni\u00e8res pr\u00e9visions d'inflati<span class=\"_ _3\"></span>on, en <span class=\"_ _3\"></span>tenant compte <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>augmentations <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>prix <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>l'\u00e9nergie <span class=\"_ _27\"></span>et des <span class=\"_ _27\"></span>transports, <span class=\"_ _27\"></span>ainsi <span class=\"_ _1\"></span>q<span class=\"_ _0\"></span>u'u<span class=\"_ _3\"></span>n <span class=\"_ _27\"></span>taux <span class=\"_ _27\"></span>d'actualisation <span class=\"_ _27\"></span>plus \u00e9lev\u00e9. <span class=\"_ _47\"> </span> <span class=\"_\"> </span>M<span class=\"_ _3\"></span>algr\u00e9 <span class=\"_ _47\"> </span>ces <span class=\"_ _48\"> </span>donn\u00e9es <span class=\"_ _47\"> </span>prud<span class=\"_ _0\"></span>entes<span class=\"_ _3\"></span>, <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>groupe dispose <span class=\"_ _1\"></span>d'une <span class=\"_ _0\"></span>marge <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>an\u0153uvre <span class=\"_ _0\"></span>suffisante <span class=\"_ _1\"></span>dans le <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>d\u00e9p<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>\u00e9<span class=\"_ _0\"></span>ciation <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>conclure <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>risque <span class=\"_ _2\"></span>est relativement faible.   Le <span class=\"_ _3\"></span>conflit <span class=\"_ _2\"></span>a \u00e9t\u00e9 <span class=\"_ _2\"></span>\u00e9valu\u00e9 <span class=\"_ _2\"></span>comme <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>yant <span class=\"_ _2\"></span>peu <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>'i<span class=\"_ _3\"></span>mpact <span class=\"_ _3\"></span>sur la <span class=\"_ _2\"></span>cha\u00eene <span class=\"_ _2\"></span>d'approvisionnement <span class=\"_ _2c\"></span>g<span class=\"_ _0\"></span>lobale <span class=\"_ _2c\"></span>d'IBA <span class=\"_ _2\"></span>; <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>prix \u00e9lev\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>l'\u00e9nergie <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>des <span class=\"_ _1\"></span>autres <span class=\"_ _27\"></span>mat\u00e9riaux <span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _0\"></span>t\u00e9 pris en compte lors de<span class=\"_ _3\"></span> l'application de l'inflation dans les <span class=\"_ _2\"></span>pr\u00e9vi<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>ions <span class=\"_ _2\"></span>stra<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>\u00e9giques <span class=\"_ _3\"></span>du <span class=\"_ _2\"></span>groupe.  <span class=\"_ _2c\"></span>L'\u00e9valuation a<span class=\"_ _3\"></span> permis <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>onclure <span class=\"_ _5\"> </span>que <span class=\"_ _6d\"> </span>la <span class=\"_ _5\"> </span>situation <span class=\"_ _6d\"> </span>\u00e9conomique actuelle ne <span class=\"_ _0\"></span>repr\u00e9sente pas un indicateur de <span class=\"_ _0\"></span>perte de valeur sur les actifs du groupe IBA.  3.1.3 <span class=\"_ _23\"> </span>Autres consid\u00e9ratio<span class=\"_ _2\"></span>ns<span class=\"_ _0\"></span> comptables IBA <span class=\"_\"> </span>n'a <span class=\"_ _48\"> </span>pas <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>d\u00e9riv\u00e9s <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>couverture <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>flux <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e tr\u00e9sorerie <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>ce <span class=\"_ _2\"></span>qui <span class=\"_ _3\"></span>concerne <span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>activit\u00e9s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Russie, par <span class=\"_ _5e\"> </span>cons\u00e9quent <span class=\"_ _5e\"> </span>a<span class=\"_ _0\"></span>ucune <span class=\"_ _5e\"> </span>consid\u00e9ration suppl\u00e9mentaire <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>'a <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>donn\u00e9e <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>l'application <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>la comptabilit\u00e9 de couverture.   IBA <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9galement <span class=\"_ _27\"></span>examin\u00e9 <span class=\"_ _1\"></span>si <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>confl<span class=\"_ _0\"></span>it <span class=\"_ _1\"></span>pouvait <span class=\"_ _27\"></span>avoir un <span class=\"_ _26\"> </span>impact <span class=\"_ _27\"> </span>sur <span class=\"_ _26\"> </span>ses <span class=\"_ _26\"> </span>autres <span class=\"_ _27\"></span>clients <span class=\"_ _26\"> </span>et <span class=\"_ _27\"> </span>leur <span class=\"_ _26\"> </span>capacit\u00e9 <span class=\"_ _26\"> </span>\u00e0 payer <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>soldes <span class=\"_ _0\"></span>dus <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>Aucune <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dit suppl\u00e9mentaire <span class=\"_ _3\"></span>significative n\u2019a <span class=\"_ _2\"></span>\u00e9t\u00e9 comptabilis\u00e9e <span class=\"_ _3\"></span>au cours de l\u2019exercice clos le 31 d\u00e9cembre 2022. 3.2. <span class=\"_ _8d\"> </span>QUESTIONS LI\u00c9ES AU CLIMATLes <span class=\"_\"> </span>questions <span class=\"_\"> </span>li\u00e9es <span class=\"_ _48\"> </span>au <span class=\"_\"> </span>climat <span class=\"_\"> </span>sont <span class=\"_\"> </span>g\u00e9r\u00e9es <span class=\"_\"> </span>par <span class=\"_\"> </span>l<span class=\"_ _3\"></span>e comit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>durabilit\u00e9 <span class=\"_ _47\"> </span>qui <span class=\"_ _26\"> </span>se <span class=\"_ _47\"> </span>r\u00e9unit <span class=\"_ _47\"> </span>3 <span class=\"_ _47\"> </span>fois <span class=\"_ _47\"> </span>par <span class=\"_ _47\"> </span>an <span class=\"_ _26\"> </span>e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> rapporte <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>risques <span class=\"_ _1\"></span>actuels <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>futurs <span class=\"_ _27\"></span>au <span class=\"_ _1\"></span>conseil <span class=\"_ _27\"> </span>de gestion <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>risques <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>d\u00e9cider <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>engagements et des plans d'action du groupe.  Trois c<span class=\"_ _0\"></span>at<span class=\"_ _3\"></span>\u00e9gories de risques <span class=\"_ _0\"></span>ont \u00e9<span class=\"_ _0\"></span>t\u00e9 identifi\u00e9es <span class=\"_ _0\"></span>: <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>sques <span class=\"_ _0\"></span>strat\u00e9giques, les <span class=\"_ _27\"></span>risques <span class=\"_ _1\"></span>li\u00e9s <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ux <span class=\"_ _1\"></span>processus <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>aux <span class=\"_ _1\"></span>op\u00e9rations <span class=\"_ _27\"></span>et les <span class=\"_ _0\"></span>risques li<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>oduits, <span class=\"_ _0\"></span>qui so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>tous surv<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ill\u00e9s de pr\u00e8s par la <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>ction.  L'\u00e9valuation des risques est<span class=\"_ _3\"></span> effectu\u00e9e <span class=\"_ _1\"></span>une <span class=\"_ _0\"></span>fois <span class=\"_ _1\"></span>par <span class=\"_ _0\"></span>an <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>chaque <span class=\"_ _1\"></span>risque <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>g\u00e9r\u00e9 en <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>terne <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>lon <span class=\"_ _5\"> </span>un <span class=\"_ _6d\"> </span>processus <span class=\"_ _5\"> </span>d\u00e9fini <span class=\"_ _6d\"> </span>qui <span class=\"_ _5\"> </span>couvre l'identification <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>risques, <span class=\"_ _2\"></span>l'analyse <span class=\"_ _2c\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>la <span class=\"_ _2\"></span>notation <span class=\"_ _2\"></span>des risques, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>strat\u00e9gie <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>gestion <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>risques, <span class=\"_ _51\"> </span>la mitigation <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2c\"></span>cl<span class=\"_ _0\"></span>\u00f4ture <span class=\"_ _2c\"></span>des r<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>sques <span class=\"_ _2\"></span>ainsi <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>'e<span class=\"_ _3\"></span>xamen et <span class=\"_\"> </span>le<span class=\"_ _0\"></span> <span class=\"_\"> </span>suivi. <span class=\"_\"> </span> <span class=\"_\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_\"> </span>3<span class=\"_ _0\"></span> <span class=\"_\"> </span>types <span class=\"_\"> </span>de <span class=\"_\"> </span>ris<span class=\"_ _0\"></span>ques <span class=\"_\"> </span>qui <span class=\"_\"> </span>ont <span class=\"_ _5\"> </span>\u00e9t\u00e9 identifi\u00e9s <span class=\"_\"> </span>comme <span class=\"_\"> </span>ayant <span class=\"_ _48\"> </span>l'impact <span class=\"_\"> </span>le <span class=\"_\"> </span>plus <span class=\"_ _48\"> </span>\u00e9lev\u00e9 <span class=\"_\"> </span>sur l'organisation sont les suivants :  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">R\u00e9glementations <span class=\"_ _53\"> </span>\u00e9merg<span class=\"_ _0\"></span>entes <span class=\"_ _53\"> </span>: <span class=\"_ _53\"> </span>cel<span class=\"ls9d\">le<span class=\"_ _0\"></span></span>-<span class=\"ls67\">ci</span> </span></span>pourraient <span class=\"_ _1\"></span>avoir <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>impact <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>demande future <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>produ<span class=\"_ _0\"></span>its <span class=\"_\"> </span>et <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>services. <span class=\"_ _6d\"> </span> <span class=\"_ _5\"> </span>Plus<span class=\"_ _0\"></span> pr\u00e9cis\u00e9ment, <span class=\"_ _0\"></span>l'<span class=\"_ _0\"></span>interdiction <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l'util<span class=\"_ _0\"></span>isation <span class=\"_ _0\"></span>du gaz SF6 (actu<span class=\"_ _0\"></span>ellement utilis\u00e9 <span class=\"_ _0\"></span>dans certains de <span class=\"_ _51\"> </span>nos <span class=\"_ _51\"> </span>produits) <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>ourrait <span class=\"_ _51\"> </span>entra\u00eener <span class=\"_ _51\"> </span>une<span class=\"_ _0\"></span> perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>revenus <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span>7 mil<span class=\"_ _0\"></span>lion par <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n.  Ce <span class=\"_ _47\"> </span>risque<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>fait <span class=\"_ _47\"> </span>l'o<span class=\"_ _0\"></span>bjet <span class=\"_ _47\"> </span>d'un <span class=\"_ _48\"> </span>projet <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>R&amp;D, soutenu <span class=\"_ _79\"> </span>par <span class=\"_ _91\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _91\"> </span>subventions<span class=\"_ _0\"></span> gouvernementales ;   <span class=\"_ _0\"></span> \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Conditions <span class=\"_ _69\"> </span>m<span class=\"_ _0\"></span>\u00e9t\u00e9orologiques <span class=\"_ _5d\"> </span>extr\u00eames </span>(s\u00e9cheresses, inondations, <span class=\"_ _3\"></span>tsunamis, etc.) <span class=\"_ _2\"></span>:<span class=\"_ _0\"></span> elles <span class=\"_ _5a\"> </span>pourraient <span class=\"_ _5a\"> </span>pert<span class=\"_ _0\"></span>urber <span class=\"_ _5a\"> </span>de <span class=\"_ _5a\"> </span>mani\u00e8re significative <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>process<span class=\"_ _0\"></span>us <span class=\"_ _1\"></span>en <span class=\"_ _26\"> </span>amont <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>la<span class=\"_ _0\"></span> cha\u00eene <span class=\"_ _11\"> </span>d'approvis<span class=\"_ _0\"></span>ionnement <span class=\"_ _11\"> </span>d'IBA <span class=\"_ _11\"> </span>en<span class=\"_ _0\"></span> affectant <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>capaci<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>production <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>nos fournisseurs <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>fret <span class=\"_ _47\"> </span>et, <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>cons\u00e9quent, affecter <span class=\"_ _47\"> </span>nos <span class=\"_ _48\"> </span>revenus. <span class=\"_ _48\"> </span> <span class=\"_ _47\"> </span>Un<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>\u00e9valuation <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> haut <span class=\"_ _27\"></span>niveau <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>r\u00e9alis\u00e9<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>avec <span class=\"_ _27\"></span>une <span class=\"_ _27\"></span>pert<span class=\"_ _0\"></span>e potentielle <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>reve<span class=\"_ _0\"></span>nus <span class=\"_ _2\"></span>d'EUR <span class=\"_ _2\"></span>0,9 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illion <span class=\"_ _2\"></span>par an<span class=\"ls1\">. <span class=\"_ _2\"></span> En <span class=\"_ _2\"></span>cons\u00e9quence, un<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ialogue <span class=\"_ _2\"></span>est <span class=\"_ _3\"></span>\u00e9tabli </span>avec <span class=\"_ _55\"> </span>notre <span class=\"_ _48\"> </span>fo<span class=\"_ _0\"></span>urnisseur <span class=\"_ _48\"> </span>c<span class=\"_ _0\"></span>l\u00e9 <span class=\"_ _48\"> </span>et <span class=\"_\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _55\"> </span>code <span class=\"_ _55\"> </span>de conduite <span class=\"_ _5a\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fournisseur <span class=\"_ _53\"> </span>ainsi <span class=\"_ _5a\"> </span>que <span class=\"_ _5a\"> </span>l<span class=\"_ _0\"></span>a politique <span class=\"_ _5\"> </span>d'a<span class=\"_ _0\"></span>pprovisionnement <span class=\"_ _6d\"> </span>interne <span class=\"_ _6d\"> </span>ont \u00e9t\u00e9 <span class=\"_\"> </span>modifi\u00e9s <span class=\"_\"> </span>pour <span class=\"_\"> </span>refl\u00e9ter<span class=\"_ _0\"></span> <span class=\"_\"> </span>des <span class=\"_\"> </span>exigences plus strictes.     <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">M\u00e9canismes <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>tarification <span class=\"_ _49\"> </span>du <span class=\"_ _49\"> </span>car<span class=\"_ _0\"></span>bone, </span></span>ceux-ci <span class=\"_ _50\"> </span>pourra<span class=\"_ _0\"></span>ient <span class=\"_ _49\"> </span>augm<span class=\"_ _0\"></span>enter <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>co\u00fbts<span class=\"_ _0\"></span> directs.  I<span class=\"_ _0\"></span>BA a r\u00e9alis\u00e9 <span class=\"_ _0\"></span>un sc\u00e9nario <span class=\"_ _0\"></span>bas\u00e9 sur 40 <span class=\"_ _66\"> </span>\u20ac/tCO2e<span class=\"_ _0\"></span>, <span class=\"_ _66\"> </span>conform\u00e9ment <span class=\"_ _44\"> </span>\u00e0 <span class=\"_ _44\"> </span>notre tarification <span class=\"_ _26\"> </span>interne <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>carbone <span class=\"_ _26\"> </span>telle <span class=\"_ _26\"> </span>qu'elle est <span class=\"_ _15\"> </span>utilis\u00e9e <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>notre <span class=\"_ _11\"> </span>initiative <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> compensation <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>carbone, <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>qui <span class=\"_ _47\"> </span>po<span class=\"_ _0\"></span>urrait avoir <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>im<span class=\"_ _0\"></span>pact <span class=\"_ _26\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>1,0 <span class=\"_ _47\"> </span>million <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> co\u00fbts <span class=\"_ _47\"> </span>futurs. <span class=\"_ _26\"> </span>IBA <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>continuelleme<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a recherche <span class=\"_ _48\"> </span>d'opportu<span class=\"_ _0\"></span>nit\u00e9s <span class=\"_ _47\"> </span>pour <span class=\"_ _55\"> </span>compenser la <span class=\"_ _4f\"> </span>partie <span class=\"_ _d\"> </span>restante <span class=\"_ _4f\"> </span>de <span class=\"_ _d\"> </span>l'empreinte <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>e l'organisation.   <span class=\"_ _0\"></span> A <span class=\"_ _1\"></span>partir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l'analyse <span class=\"_ _1\"></span>ci<span class=\"_ _0\"></span>-dessus <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d'un <span class=\"_ _1\"></span>exame<span class=\"_ _0\"></span>n plus d\u00e9taill\u00e9 de tous <span class=\"_ _3\"></span>les risques et des mesures d'att\u00e9nuation, <span class=\"_ _50\"> </span>les <span class=\"_ _50\"> </span>facteurs <span class=\"_ _50\"> </span>suivants <span class=\"_ _50\"> </span>ont <span class=\"_ _50\"> </span>\u00e9t\u00e9 \u00e9valu\u00e9s par la direction :<span class=\"_ _0\"></span>   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nous <span class=\"_ _27\"></span>ne <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>nsons <span class=\"_ _1\"></span>pas <span class=\"_ _27\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span>climat <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>un </span></span>impact <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>\u00e9sultat <span class=\"_ _1\"></span>du <span class=\"_ _27\"></span>test <span class=\"_ _27\"></span>de <span class=\"_ _26\"></span>valeur <span class=\"_ _1\"></span>du<span class=\"_ _0\"></span> goodwill, <span class=\"_ _0\"></span>ni sur<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vie utile <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>nos actifs non courants ;<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nous <span class=\"_ _7\"> </span>n'<span class=\"_ _0\"></span>avons <span class=\"_ _7\"> </span>pas<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>ident<span class=\"_ _0\"></span>ifi\u00e9 <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>risque </span></span>suppl\u00e9mentaire de <span class=\"_ _0\"></span>perte de <span class=\"_ _0\"></span>cr\u00e9dit attendue sur <span class=\"_ _47\"> </span>nos <span class=\"_ _47\"> </span>cr\u00e9ances <span class=\"_ _47\"> </span>commer<span class=\"_ _0\"></span>ciales <span class=\"_ _26\"> </span>et <span class=\"_ _48\"> </span>autres actifs financiers ;<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nous <span class=\"_ _51\"> </span>n'avons <span class=\"_ _49\"> </span>pas <span class=\"_ _51\"> </span>iden<span class=\"_ _0\"></span>tifi\u00e9 <span class=\"_ _4\"> </span>d'o<span class=\"_ _0\"></span>bligations </span></span>constructives <span class=\"_ _55\"> </span>r\u00e9sultant <span class=\"_ _55\"> </span>d'engagements <span class=\"_ _55\"> </span>de r\u00e9duction <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>\u00e9missions <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>carbone, <span class=\"_ _27\"></span>ni <span class=\"_ _26\"></span>la n\u00e9cessit\u00e9 <span class=\"_ _0\"></span>d'enregistrer <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>prov<span class=\"_ _0\"></span>ision<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>pour pertes <span class=\"_ _4\"> </span>op\u00e9rationnelles <span class=\"_ _4\"> </span>autres <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>celles<span class=\"_ _0\"></span> d\u00e9j\u00e0 <span class=\"_ _26\"> </span>pr\u00e9sent\u00e9es <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>ces <span class=\"_ _26\"> </span>\u00e9tats <span class=\"_ _26\"> </span>financ<span class=\"_ _0\"></span>iers consolid\u00e9s ; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nos <span class=\"_ _58\"> </span>pr\u00e9visions <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>trans<span class=\"_ _0\"></span>actions <span class=\"_ _58\"> </span>restent </span></span>suffisamment <span class=\"_ _47\"> </span>certaines<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>prude<span class=\"_ _0\"></span>ntes <span class=\"_ _26\"> </span>po<span class=\"_ _0\"></span>ur garantir <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>m<span class=\"_ _0\"></span>aintien <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>l'<span class=\"_ _0\"></span>efficacit\u00e9 <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>nos<span class=\"_ _0\"></span> instruments <span class=\"_ _5a\"> </span>financiers <span class=\"_ _5a\"> </span>d\u00e9riv\u00e9s <span class=\"_ _5a\"> </span>afin <span class=\"_ _5a\"> </span>de pouvoir <span class=\"_ _4e\"> </span>b<span class=\"_ _0\"></span>\u00e9n\u00e9ficier <span class=\"_ _4e\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>comptabilit\u00e9 <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> couverture;<span class=\"_ _0\"></span> 3.3. <span class=\"_ _8d\"> </span>ENVIRONNEMENT MACRO-\u00c9CONOMIQUELa direction a pris en compte plusieurs facteurs li\u00e9s <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l'environnement <span class=\"_ _2\"></span>mac<span class=\"_ _0\"></span>ro\u00e9conomique <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>leur<span class=\"_ _0\"></span> impact <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>d\u00e9pr\u00e9ciat<span class=\"_ _0\"></span>ion <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>actifs <span class=\"_ _58\"> </span>non financiers, <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>pertes <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>cr\u00e9dit <span class=\"_ _47\"> </span>atten<span class=\"_ _0\"></span>dues, <span class=\"_ _47\"> </span>les provisions, <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>compt<span class=\"_ _0\"></span>abilisation <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>revenus<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>la comptabilit\u00e9 <span class=\"_ _49\"> </span>de <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>uverture, <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>r\u00e9gimes <span class=\"_ _49\"> </span>de retraite, <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>i<span class=\"_ _0\"></span>mp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>continuit\u00e9 <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e l'exploitation.  <span class=\"_ _0\"></span> Lors <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pr\u00e9p<span class=\"_ _0\"></span>aration <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>budget <span class=\"_ _47\"> </span>2023 <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_ _26\"> </span>du<span class=\"_ _0\"></span> plan <span class=\"_ _0\"></span>strat\u00e9gique <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>moyen <span class=\"_ _0\"></span>terme, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>conditions<span class=\"_ _0\"></span> macro-\u00e9conomiques<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ont<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>pris<span class=\"_ _0\"></span>es <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ompte dans <span class=\"_ _52\"> </span>l'\u00e9laboration <span class=\"_ _7\"> </span>des <span class=\"_ _52\"> </span>hypoth\u00e8ses <span class=\"_ _7\"> </span>et <span class=\"_ _52\"> </span>des op\u00e9rations <span class=\"_ _58\"> </span>pr\u00e9visionnelles. <span class=\"_ _58\"> </span> <span class=\"_ _5b\"> </span>Les <span class=\"_ _58\"> </span>prises <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>e commandes <span class=\"_ _4\"> </span>d'IBA <span class=\"_ _4\"> </span>restent <span class=\"_ _4\"> </span>importantes <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>le carnet <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comman<span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>augmente, <span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>\u00e9duit l'incertitude quant <span class=\"_ _2\"></span>aux ventes <span class=\"_ _2\"></span>futures.  <span class=\"_ _2\"></span>En outre, la <span class=\"_ _0\"></span>position <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>\u00e9sorerie <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>reste <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lide avec <span class=\"_\"> </span>EUR <span class=\"_\"> </span>158,4 <span class=\"_\"> </span>millions <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>tr\u00e9sorerie <span class=\"_\"> </span>brute (117,5 <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ons <span class=\"_ _2\"></span>nets)<span class=\"_ _0\"></span>. <span class=\"_ _2c\"></span> <span class=\"_ _3\"></span>La <span class=\"_ _2\"></span>direction <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conc<span class=\"_ _0\"></span>lu que <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>continuit\u00e9 <span class=\"_ _5a\"> </span>d'expl<span class=\"_ _0\"></span>oitation <span class=\"_ _46\"> </span>n'est <span class=\"_ _53\"> </span>pas menac\u00e9e <span class=\"_ _27\"></span>pour <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>groupe <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>entit\u00e9s <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>que les actifs d'imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _0\"></span> sont recouvrables.  <span class=\"_ _0\"></span> Nous <span class=\"_ _2\"></span>expliquons <span class=\"_ _3\"></span>ci-dessous<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comment <span class=\"_ _2\"></span>plusieurs facteurs <span class=\"_ _4e\"> </span>macro\u00e9co<span class=\"_ _0\"></span>nomiques <span class=\"_ _4e\"> </span>ont <span class=\"_ _4\"> </span>\u00e9t\u00e9 <span class=\"_ _4e\"> </span>pris <span class=\"_ _4\"> </span>en compte : 3.3.1 <span class=\"_ _23\"> </span>Forte inflation \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">D\u00e9pr\u00e9ciation <span class=\"_ _47\"> </span>: <span class=\"_ _47\"> </span>Lors <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pr\u00e9parat<span class=\"_ _0\"></span>ion <span class=\"_ _26\"> </span>des<span class=\"_ _0\"></span> </span></span>tests <span class=\"_ _4e\"> </span>de <span class=\"_ _4\"> </span>d\u00e9pr\u00e9ciation <span class=\"_ _4\"> </span>du <span class=\"_ _4e\"> </span>goodwill <span class=\"_ _4\"> </span>et <span class=\"_ _4e\"> </span>de l'examen <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>indicateurs <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>d\u00e9pr\u00e9ci<span class=\"_ _0\"></span>ation, <span class=\"_ _2c\"></span>la<span class=\"_ _0\"></span> direction <span class=\"_ _27\"></span>a <span class=\"_ _26\"> </span>pris <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>onsid\u00e9ration <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>forte inflation des co\u00fbts pr\u00e9vus <span class=\"_ _3\"></span>dans le <span class=\"_ _2\"></span>bu<span class=\"_ _0\"></span>dget <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t les <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>lans <span class=\"_ _1\"></span>financi<span class=\"_ _0\"></span>ers <span class=\"_ _1\"></span>str<span class=\"_ _0\"></span>at\u00e9giques. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>Compt<span class=\"_ _0\"></span>e tenu de la m<span class=\"_ _0\"></span>arge de ma<span class=\"_ _0\"></span>n\u0153uvre disponible,<span class=\"_ _0\"></span> cela <span class=\"_ _1\"></span>n'a <span class=\"_ _27\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>eu <span class=\"_ _27\"></span>d'impact <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>conclusion<span class=\"_ _0\"></span> du test de d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation.   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Reconnaissance <span class=\"_\"> </span>des <span class=\"_\"> </span>revenus <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>contrats </span></span>on\u00e9reux : la plupart des contrats sign\u00e9s par IBA <span class=\"_ _11\"> </span>ne <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>omportent <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _15\"> </span>de <span class=\"_ _66\"> </span>clause d'indexation <span class=\"_ _6d\"> </span>li\u00e9e <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _6d\"> </span>l'inflation. <span class=\"_ _6d\"> </span> <span class=\"_ _4e\"> </span>Les <span class=\"_ _6d\"> </span>co\u00fbts<span class=\"_ _0\"></span> d'<span class=\"ls1\">ach\u00e8vement <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>haque <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>important<span class=\"_ _0\"></span> </span>d'\u00e9quipement <span class=\"_ _0\"></span>et d'insta<span class=\"_ _0\"></span>llation ainsi <span class=\"_ _0\"></span>que des<span class=\"_ _0\"></span> contrats <span class=\"_ _55\"> </span>d'exploitation <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>maintenanc<span class=\"_ _0\"></span>e ont <span class=\"_ _55\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>revus <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>fonction <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _55\"> </span>derni\u00e8re<span class=\"_ _0\"></span> augmentation des <span class=\"_ _2\"></span>prix et <span class=\"_ _2\"></span>de l<span class=\"_ _3\"></span>'inflation future pr\u00e9vue. <span class=\"_ _55\"> </span> <span class=\"_ _48\"> </span>En <span class=\"_ _55\"> </span>cons\u00e9quence<span class=\"_ _0\"></span>, <span class=\"_ _48\"> </span>les <span class=\"_ _55\"> </span>provisions po<span class=\"ls1\">ur <span class=\"_ _6b\"> </span>contrats <span class=\"_ _6b\"> </span>on\u00e9reu<span class=\"_ _0\"></span>x <span class=\"_ _6b\"> </span>ont <span class=\"_ _7a\"> </span>\u00e9t<span class=\"_ _0\"></span>\u00e9 </span>r\u00e9vis\u00e9es/reconnues <span class=\"_ _66\"> </span>pour <span class=\"_ _66\"> </span>un <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ite <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> protonth\u00e9rapie suppl\u00e9<span class=\"_ _0\"></span>mentaire.   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Provision <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>r\u00e9g<span class=\"_ _0\"></span>ime <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>retraite <span class=\"_ _5b\"> </span>: </span></span>l'inflation <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9g<span class=\"_ _0\"></span>alement <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>prise <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompte dans <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>hypoth\u00e8ses <span class=\"_ _48\"> </span>actuarielles <span class=\"_ _47\"> </span>u<span class=\"_ _0\"></span>tilis\u00e9es pour le <span class=\"_ _2\"></span>calcul<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de la provision <span class=\"_ _3\"></span>pour le r\u00e9gime de <span class=\"_ _1\"></span>retraite <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>prestations <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _0\"></span>finies, <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>que seule <span class=\"_ _0\"></span>l'inflation <span class=\"_ _0\"></span>\u00e0 long <span class=\"_ _0\"></span>terme <span class=\"_ _0\"></span>soit <span class=\"_ _0\"></span>pertinente pour ces calculs.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Pertes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"></span>attendues <span class=\"_ _1\"></span>sur <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>pr\u00eats <span class=\"_ _1\"></span>et<span class=\"_ _0\"></span> </span></span>cr\u00e9ances <span class=\"_ _27\"></span>: <span class=\"_ _26\"></span>le <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>calendrier <span class=\"_ _26\"> </span>des pertes <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>r\u00e9dit <span class=\"_ _6d\"> </span>attendue<span class=\"_ _0\"></span>s, <span class=\"_ _6d\"> </span>ainsi <span class=\"_ _6d\"> </span>que <span class=\"_ _4e\"> </span>la probabilit\u00e9 <span class=\"_\"> </span>qui <span class=\"_ _55\"> </span>leur <span class=\"_\"> </span>est <span class=\"_\"> </span>attribu\u00e9e, <span class=\"_ _55\"> </span>ont <span class=\"_\"> </span>\u00e9t\u00e9 bas\u00e9s <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>informations <span class=\"_ _1\"></span>disponibles <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la fin <span class=\"_ _46\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>l'ann\u00e9e <span class=\"_ _5a\"> </span>2022, <span class=\"_ _5a\"> </span>y <span class=\"_ _5a\"> </span>compris <span class=\"_ _5a\"> </span>une consid\u00e9ration <span class=\"_ _26\"> </span>sur <span class=\"_ _27\"></span>l'<span class=\"_ _0\"></span>impact <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>l'inflation <span class=\"_ _26\"> </span>sur<span class=\"_ _0\"></span> nos <span class=\"_\"> </span>clients. <span class=\"_\"> </span>A <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>suite <span class=\"_\"> </span>de <span class=\"_\"> </span>cette <span class=\"_\"> </span>r\u00e9vision, aucune <span class=\"_ _2\"></span>perte <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>cr\u00e9di<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>uppl\u00e9mentaire <span class=\"_ _2\"></span>pour<span class=\"_ _0\"></span> les <span class=\"_ _5b\"> </span>clien<span class=\"_ _0\"></span>ts <span class=\"_ _5b\"> </span>confront\u00e9s <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>des <span class=\"_ _58\"> </span>difficult\u00e9s financi\u00e8res n'a \u00e9t\u00e9 rec<span class=\"_ _0\"></span>onnue. 3.3.2 <span class=\"_ _23\"> </span>Taux d'int\u00e9r\u00eat \u00e9lev\u00e9<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> L'augmentation <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ux <span class=\"_ _0\"></span>d'int\u00e9r\u00eat <span class=\"_ _1\"></span>s'est <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>aduite par <span class=\"_ _d\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>WACC <span class=\"_ _15\"> </span>plus <span class=\"_ _57\"> </span>\u00e9lev\u00e9 <span class=\"_ _57\"> </span>utilis\u00e9 <span class=\"_ _57\"> </span>pour<span class=\"_ _0\"></span> l'actualisation <span class=\"_ _0\"></span>des flux <span class=\"_ _0\"></span>de tr\u00e9sorerie <span class=\"_ _0\"></span>futurs dans<span class=\"_ _0\"></span> le mod\u00e8le de d\u00e9pr<span class=\"_ _0\"></span>\u00e9ciation. En <span class=\"_ _27\"></span>outre, <span class=\"_ _26\"> </span>les <span class=\"_ _26\"></span>taux <span class=\"_ _27\"></span>d'ac<span class=\"_ _0\"></span>tualisation <span class=\"_ _27\"></span>utilis\u00e9s <span class=\"_ _26\"> </span>dans les <span class=\"_ _5a\"> </span>hypoth\u00e8ses <span class=\"_ _53\"> </span>actuarielles <span class=\"_ _5a\"> </span>du <span class=\"_ _53\"> </span>r\u00e9gime <span class=\"_ _5a\"> </span>\u00e0 prestations <span class=\"_ _1\"></span>d\u00e9finies <span class=\"_ _27\"></span>ont <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>augmen<span class=\"_ _0\"></span>t\u00e9s, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>qui a entra\u00een\u00e9 u<span class=\"_ _0\"></span>ne diminution d<span class=\"_ _0\"></span>e la provision.  <span class=\"_ _0\"></span>Ceci a <span class=\"_ _57\"> </span>\u00e9t\u00e9 <span class=\"_ _15\"> </span>partiellement <span class=\"_ _15\"> </span>compens\u00e9 <span class=\"_ _15\"> </span>par <span class=\"_ _15\"> </span>une diminution <span class=\"_ _1\"></span>du <span class=\"_ _0\"></span>rende<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>actifs <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>r\u00e9gime, car <span class=\"_ _47\"> </span>nous <span class=\"_ _47\"> </span>observons <span class=\"_ _47\"> </span>une <span class=\"_ _47\"> </span>b<span class=\"_ _0\"></span>aisse <span class=\"_ _26\"> </span>des <span class=\"_ _47\"> </span>m<span class=\"_ _0\"></span>arch\u00e9s boursiers.   Les <span class=\"_ _11\"> </span>emprunts <span class=\"_ _66\"> </span>portant <span class=\"_ _66\"> </span>int\u00e9r\u00eat <span class=\"_ _11\"> </span>qu'IBA <span class=\"_ _66\"> </span>a contract\u00e9s <span class=\"_ _2\"></span>sont <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>fixe <span class=\"_ _2\"></span>sans<span class=\"_ _0\"></span> incertitude sur le moment et l<span class=\"_ _3\"></span>e montant des flux de tr\u00e9sorerie futurs.  <span class=\"_ _0\"></span> 3.3.3 <span class=\"_ _5a\"> </span>Effets <span class=\"_ _46\"> </span>rest<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>nt<span class=\"_ _0\"></span>s <span class=\"_ _46\"> </span>li\u00e9s <span class=\"_ _5a\"> </span>\u00e0 <span class=\"_ _5a\"> </span>la pand\u00e9mie Les <span class=\"_ _5b\"> </span>effets <span class=\"_ _5b\"> </span>du <span class=\"_ _5b\"> </span>COVID-19 <span class=\"_ _5b\"> </span>ont <span class=\"_ _5b\"> </span>consid\u00e9rablement diminu\u00e9 <span class=\"_ _0\"></span>au cours de<span class=\"_ _0\"></span> l'ann\u00e9e 2022. <span class=\"_ _0\"></span> Nous <span class=\"_ _0\"></span>observons \u00e0 ce stade <span class=\"_ _3\"></span>que tous les <span class=\"_ _3\"></span>b\u00e2timents lou\u00e9s <span class=\"_ _3\"></span>par IBA sont occup\u00e9s <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>production <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pleine <span class=\"_ _1\"></span>capacit\u00e9.  La tr\u00e9sorerie d'IBA reste solide.   Des <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>tards <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>encore <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>observer <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>sites <span class=\"_ _0\"></span>de certains <span class=\"_ _0\"></span>clients, plus particuli\u00e8rement <span class=\"_ _0\"></span>en R\u00e9publique Populaire de Chine.  N<span class=\"_ _3\"></span>ous avons pass\u00e9 en revue <span class=\"_ _3\"></span>les positions de <span class=\"_ _2\"></span>couverture du <span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>ro<span class=\"_ _3\"></span>upe pour <span class=\"_ _2\"></span>identifier tout nouveau <span class=\"_ _6d\"> </span>d\u00e9clencheur <span class=\"_ _6d\"> </span>potentiel <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>disqual<span class=\"_ _0\"></span>ific<span class=\"_ _3\"></span>ation des <span class=\"_ _49\"> </span>couvertures. <span class=\"_ _50\"> </span> <span class=\"_ _49\"> </span>Toutes <span class=\"_ _50\"> </span>les <span class=\"_ _49\"> </span>couvertures <span class=\"_ _49\"> </span>sont rest\u00e9es <span class=\"_ _0\"></span>conformes a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>x <span class=\"_ _0\"></span>politiques d<span class=\"_ _0\"></span>e comptabilit\u00e9 <span class=\"_ _0\"></span>de couverture <span class=\"_ _26\"> </span>d'IBA <span class=\"_ _26\"> </span>telles <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>d\u00e9finies <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>\u00e9tats financiers <span class=\"_\"> </span>de <span class=\"_\"> </span>fin <span class=\"_ _48\"> </span>d'ann\u00e9e <span class=\"_\"> </span>2021 <span class=\"_\"> </span>et <span class=\"_\"> </span>r<span class=\"_ _3\"></span>emplissent <span class=\"_\"> </span>les conditions <span class=\"_ _d\"> </span>requises <span class=\"_ _d\"> </span>pour <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>comptabilit\u00e9 <span class=\"_ _d\"> </span>de couverture.   3.4. <span class=\"_ _8d\"> </span>L<span class=\"lsa9\">A </span>FAILLITE DE RUTHERFORD ESTATES LIMITEDEn <span class=\"_ _58\"> </span>2015, <span class=\"_ _58\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _58\"> </span>Groupe <span class=\"_ _58\"> </span>a <span class=\"_ _58\"> </span>pris <span class=\"_ _58\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>e <span class=\"_ _58\"> </span>participation minoritaire <span class=\"_ _2\"></span>de 5 <span class=\"_ _2c\"></span>millions <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>livres <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>terling <span class=\"_ _2c\"></span>(7<span class=\"_ _0\"></span>,1 <span class=\"_ _2c\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lions d'euros) <span class=\"_ _69\"> </span>dans <span class=\"_ _69\"> </span>Rutherford <span class=\"_ _59\"> </span>Estates <span class=\"_ _69\"> </span>Limited (anciennement <span class=\"_ _1\"></span>Proton <span class=\"_ _1\"></span>Partners <span class=\"_ _1\"></span>International <span class=\"_ _1\"></span>(PPI)). Cet <span class=\"_ _47\"> </span>inves<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>issement <span class=\"_ _47\"> </span>repr\u00e9sentait <span class=\"_ _47\"> </span>moins <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>5 <span class=\"_ _48\"> </span>% <span class=\"_ _47\"> </span>du capital \u00e9mis.   Au cours du premier semestre de l'ann\u00e9e, l<span class=\"_ _0\"></span>e Gro<span class=\"_ _3\"></span>upe a \u00e9t\u00e9 confront<span class=\"_ _3\"></span>\u00e9 \u00e0 la <span class=\"_ _3\"></span>faillite de <span class=\"_ _2\"></span>Rut<span class=\"_ _0\"></span>herford <span class=\"_ _3\"></span>Estates Ltd, un <span class=\"_ _5b\"> </span>prestataire <span class=\"_ _50\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>services <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>sant\u00e9 <span class=\"_ _50\"> </span>bas\u00e9 <span class=\"_ _5b\"> </span>au Royaume-Uni, <span class=\"_ _47\"> </span>q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>i <span class=\"_ _47\"> </span>exploitait <span class=\"_ _47\"> </span>3 <span class=\"_ _48\"> </span>centres <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>PT <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>2 autres qui n'\u00e9taient pas encore op\u00e9rationnels.  Suite <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>faillite, l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>juste <span class=\"_ _2\"></span>valeur <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>cet <span class=\"_ _2\"></span>investissement existant <span class=\"_ _48\"> </span>a <span class=\"_ _48\"> </span>\u00e9t\u00e9 <span class=\"_ _47\"> </span>r\u00e9<span class=\"_ _0\"></span>duit<span class=\"_ _3\"></span>e <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>z<span class=\"_ _0\"></span>\u00e9ro <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>fin <span class=\"_ _48\"> </span>du <span class=\"_ _47\"> </span>mois <span class=\"_ _48\"> </span>de d\u00e9cembre et <span class=\"_ _2\"></span>l'ajustement est <span class=\"_ _2\"></span>comptabilis\u00e9 dans <span class=\"_ _2\"></span>l'\u00e9tat des autr<span class=\"_ _3\"></span>es \u00e9l<span class=\"_ _3\"></span>\u00e9ments du<span class=\"_ _3\"></span> r\u00e9<span class=\"_ _3\"></span>sultat <span class=\"_ _3\"></span>global et<span class=\"_ _3\"></span> ne<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>era pa<span class=\"_ _3\"></span>s recycl\u00e9 en r\u00e9sultat.  De <span class=\"_ _1\"></span>plus, <span class=\"_ _1\"></span>IBA <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>d\u00e9nou\u00e9 <span class=\"_ _1\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contrats <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>conserv\u00e9 <span class=\"_ _1\"></span>les acomptes <span class=\"_ _5\"> </span>re\u00e7us <span class=\"_ _5\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_\"> </span>ce <span class=\"_ _5\"> </span>j<span class=\"_ _0\"></span>our <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>compensation <span class=\"_ _5\"> </span>des contrats r\u00e9<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ili\u00e9s, <span class=\"_ _2\"></span>couvrant <span class=\"_ _3\"></span>partiellement <span class=\"_ _2\"></span>les co\u00fbts <span class=\"_ _2\"></span>des contrats <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>vice <span class=\"_ _47\"> </span>annul\u00e9s <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>provisions <span class=\"_ _26\"> </span>po<span class=\"_ _0\"></span>ur<span class=\"_ _3\"></span> cr\u00e9ances <span class=\"_ _51\"> </span>douteuses <span class=\"_ _4\"> </span>existantes, <span class=\"_ _51\"> </span>avec <span class=\"_ _51\"> </span>un <span class=\"_ _4\"> </span>impact positif net d'EUR 5,5 millions. En <span class=\"_ _47\"> </span>suppl\u00e9ment<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _26\"> </span></span>selon <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>termes <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>conditions <span class=\"_ _47\"> </span>du contrat, <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>cas<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>d\u00e9faut <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>paiement, <span class=\"_ _4\"> </span>IBA <span class=\"_ _51\"> </span>a conserv\u00e9 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>prop<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>i\u00e9t\u00e9 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>'\u00e9<span class=\"_ _3\"></span>quipement <span class=\"_ _2\"></span>de P<span class=\"_ _2\"></span>T s<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>tu\u00e9 <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ur<span class=\"_ _3\"></span> l'un <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>sites <span class=\"_ _47\"> </span>en <span class=\"_ _26\"> </span>exploitation. <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span>L'\u00e9quipement <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 comptabilis\u00e9 <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les stocks <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>\u00e9cembre 2022.  Avec <span class=\"_ _4\"> </span>le <span class=\"_ _4e\"> </span>d\u00e9nouement <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>tous <span class=\"_ _4e\"> </span>le<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00e9l\u00e9ments <span class=\"_ _4e\"> </span>des contrats, <span class=\"_ _5b\"> </span>une <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>erte <span class=\"_ _5b\"> </span>d'EUR <span class=\"_ _5b\"> </span>2,1 <span class=\"_ _58\"> </span>millions <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>\u00e9t\u00e9 comptabilis\u00e9e <span class=\"_ _61\"> </span>dans <span class=\"_ _68\"> </span>les <span class=\"_ _61\"> </span>\"Autres <span class=\"_ _61\"> </span>produits d'exploitation\", note 24.  Outre <span class=\"_ _0\"></span>l'impact <span class=\"_ _0\"></span>direct sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>\u00e9tats <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>inanciers <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>le carnet <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>commandes <span class=\"_ _27\"> </span>li\u00e9 <span class=\"_ _26\"> </span>aux <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ntrats <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>services<span class=\"_ _0\"></span> connexes <span class=\"_\"> </span>a <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>r\u00e9duit <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>z\u00e9ro, <span class=\"_\"> </span>soit <span class=\"_\"> </span>une <span class=\"_\"> </span>r\u00e9<span class=\"_ _3\"></span>duction d'EUR 81,1 millions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__103": {
   "value": "La d<span class=\"_ _0\"></span>irection a <span class=\"_ _0\"></span>estim\u00e9 <span class=\"_ _0\"></span>que les <span class=\"_ _0\"></span>liquidit\u00e9s <span class=\"_ _0\"></span>peuvent \u00eatre <span class=\"_ _55\"> </span>rapatri\u00e9es <span class=\"_ _55\"> </span>sous <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>for<span class=\"_ _0\"></span>me <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>dividendes, ceux-ci <span class=\"_ _47\"> </span>n'\u00e9tant <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>bloqu\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>anctions actuelles, <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>qu'I<span class=\"_ _0\"></span>BA <span class=\"_\"> </span>a <span class=\"_\"> </span>donc <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>poss<span class=\"_ _0\"></span>ibilit\u00e9 <span class=\"_\"> </span>de recevoir un retour de sa f<span class=\"_ _0\"></span>iliale russe.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__102": {
   "value": "La d<span class=\"_ _0\"></span>irection a <span class=\"_ _0\"></span>estim\u00e9 <span class=\"_ _0\"></span>que les <span class=\"_ _0\"></span>liquidit\u00e9s <span class=\"_ _0\"></span>peuvent \u00eatre <span class=\"_ _55\"> </span>rapatri\u00e9es <span class=\"_ _55\"> </span>sous <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>for<span class=\"_ _0\"></span>me <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>dividendes, ceux-ci <span class=\"_ _47\"> </span>n'\u00e9tant <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>bloqu\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>anctions actuelles, <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>qu'I<span class=\"_ _0\"></span>BA <span class=\"_\"> </span>a <span class=\"_\"> </span>donc <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>poss<span class=\"_ _0\"></span>ibilit\u00e9 <span class=\"_\"> </span>de recevoir un retour de sa f<span class=\"_ _0\"></span>iliale russe.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__101": {
   "value": "La d<span class=\"_ _0\"></span>irection a <span class=\"_ _0\"></span>estim\u00e9 <span class=\"_ _0\"></span>que les <span class=\"_ _0\"></span>liquidit\u00e9s <span class=\"_ _0\"></span>peuvent \u00eatre <span class=\"_ _55\"> </span>rapatri\u00e9es <span class=\"_ _55\"> </span>sous <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>for<span class=\"_ _0\"></span>me <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>dividendes, ceux-ci <span class=\"_ _47\"> </span>n'\u00e9tant <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>bloqu\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>les <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>anctions actuelles, <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>qu'I<span class=\"_ _0\"></span>BA <span class=\"_\"> </span>a <span class=\"_\"> </span>donc <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>poss<span class=\"_ _0\"></span>ibilit\u00e9 <span class=\"_\"> </span>de recevoir un retour de sa f<span class=\"_ _0\"></span>iliale russe.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__104-1": {
   "value": "3.1.2 <span class=\"_ _23\"> </span>D\u00e9pr\u00e9ciation d\u2019acti<span class=\"_ _2\"></span>fs <span class=\"_ _0\"></span>no<span class=\"_ _3\"></span>n financiers Actifs en Russie  Les acti<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>non courants de <span class=\"_ _0\"></span>la filiale russe<span class=\"_ _0\"></span> s\u2019\u00e9l\u00e8vent \u00e0 RUB <span class=\"_ _58\"> </span>50,0 <span class=\"_ _58\"> </span>millions <span class=\"_ _58\"> </span>(EUR <span class=\"_ _58\"> </span>0,6<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>million) <span class=\"_ _52\"> </span>et <span class=\"_ _58\"> </span>sont principalement <span class=\"_ _4f\"> </span>compos\u00e9s <span class=\"_ _53\"> </span>d'un <span class=\"_ _4f\"> </span>actif <span class=\"_ _4f\"> </span>de <span class=\"_ _4f\"> </span>droit d'utilisation po<span class=\"_ _3\"></span>ur l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>bail d<span class=\"_ _3\"></span>u b\u00e2ti<span class=\"_ _3\"></span>ment qui <span class=\"_ _2\"></span>est renouv<span class=\"_ _3\"></span>el\u00e9 sur <span class=\"_ _47\"> </span>une <span class=\"_ _47\"> </span>base <span class=\"_ _47\"> </span>annuelle, <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>certains <span class=\"_ _47\"> </span>actifs <span class=\"_ _47\"> </span>d'imp\u00f4ts diff\u00e9r\u00e9s sur les diff\u00e9rences temporaires.<span class=\"lscc\">  </span> Les <span class=\"_ _26\"> </span>actifs <span class=\"_ _26\"> </span>courants <span class=\"_ _27\"> </span>s\u2019\u00e9l\u00e8vent <span class=\"_ _27\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>RUB <span class=\"_ _27\"> </span>3<span class=\"_ _0\"></span>60,2 <span class=\"_ _27\"> </span>millions (EUR 4,6 millions) et sont les suivants : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Stock <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>consomm\u00e9 <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>projet <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> </span></span>maintenance <span class=\"_ _7\"> </span>en <span class=\"_ _52\"> </span>fo<span class=\"_ _0\"></span>nction <span class=\"_ _52\"> </span>des <span class=\"_ _7\"> </span>besoins,<span class=\"_ _0\"></span> l'obsolescence <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>\u00e9t\u00e9 <span class=\"_ _4\"> </span>\u00e9valu\u00e9e <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>tenant<span class=\"_ _0\"></span> compte <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>besoins <span class=\"_ _2\"></span>futurs <span class=\"_ _2\"></span>pr\u00e9vus <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>site <span class=\"_ _2\"></span>en pi\u00e8ces <span class=\"_ _0\"></span>d\u00e9tach\u00e9es.  <span class=\"_ _0\"></span>\u00c9tant <span class=\"_ _0\"></span>donn\u00e9 <span class=\"_ _0\"></span>que toutes<span class=\"_ _0\"></span> les <span class=\"_ _57\"> </span>pi\u00e8ces <span class=\"_ _57\"> </span>sont<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>consi<span class=\"_ _0\"></span>d\u00e9r\u00e9es <span class=\"_ _57\"> </span>comme<span class=\"_ _0\"></span> recommand\u00e9es <span class=\"_\"> </span>pour <span class=\"_ _55\"> </span>\u00eatre <span class=\"_\"> </span>disponibles <span class=\"_ _55\"> </span>sur un site de maintenance, la direction <span class=\"_ _2\"></span>n'<span class=\"_ _0\"></span>a pa<span class=\"_ _3\"></span>s identifi\u00e9 de <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>iveaux <span class=\"_ _3\"></span>de stock excessifs <span class=\"_ _3\"></span>pour lesquels <span class=\"_ _90\"> </span>des <span class=\"_ _90\"> </span>amortissemen<span class=\"_ _0\"></span>ts suppl\u00e9mentaires <span class=\"_ _81\"> </span>devraient <span class=\"_ _81\"> </span>\u00eatre comptabilis\u00e9s.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Cr\u00e9ances <span class=\"_ _50\"> </span>c<span class=\"_ _0\"></span>ommerciales <span class=\"_ _50\"> </span>: <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>n'y <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>pas </span></span>d'importante<span class=\"ls67\">s <span class=\"_ _8d\"> </span></span>balances <span class=\"_ _8d\"> </span>impay\u00e9es<span class=\"_ _0\"></span> n\u00e9cessitant <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>pr<span class=\"_ _0\"></span>ovisions <span class=\"_ _27\"></span>pour <span class=\"_ _26\"> </span>pertes <span class=\"_ _26\"> </span>de cr\u00e9dit <span class=\"_ _4f\"> </span>pr\u00e9v<span class=\"_ _0\"></span>ues, <span class=\"_ _4f\"> </span>les <span class=\"_ _d\"> </span>clients <span class=\"_ _d\"> </span>on<span class=\"_ _3\"></span>t <span class=\"_ _d\"> </span>pay\u00e9 r\u00e9guli\u00e8rement, <span class=\"_ _91\"> </span>conform\u00e9m<span class=\"_ _0\"></span>ent <span class=\"_ _91\"> </span>aux conditions contractuel<span class=\"_ _0\"></span>les. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Actif <span class=\"_\"> </span>sur <span class=\"_ _55\"> </span>contrat <span class=\"_\"> </span>: <span class=\"_\"> </span>il <span class=\"_ _55\"> </span>n'y <span class=\"_\"> </span>a <span class=\"_\"> </span>pas <span class=\"_ _55\"> </span>de <span class=\"_\"> </span>retard </span></span>inhabituel <span class=\"_ _d\"> </span>\u00e0 <span class=\"_ _4f\"> </span>observer <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>ontrat d'installation <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>indique <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>risque de <span class=\"_ _1\"></span><span class=\"lsa0\">pe</span>rte de valeur. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _2\"></span>autres <span class=\"_ _3\"></span>actifs <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>oncernent <span class=\"_ _2\"></span>principale<span class=\"_ _0\"></span>ment </span></span>diverses <span class=\"_ _27\"></span>cr\u00e9ances <span class=\"_ _27\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _1\"></span>pour <span class=\"_ _27\"></span>lesqu<span class=\"_ _0\"></span>elles nous n'observons pas <span class=\"_ _0\"></span>de risque significatif.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Du <span class=\"_\"> </span>cash : <span class=\"_\"> </span>en <span class=\"_\"> </span>2022, <span class=\"_\"> </span>IBA <span class=\"_\"> </span>a <span class=\"_ _55\"> </span>r\u00e9guli\u00e8rement<span class=\"_ _0\"></span> </span></span>converti <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>liquidit\u00e9s <span class=\"_ _2\"></span>exc<span class=\"_ _0\"></span>\u00e9dentaires <span class=\"_ _2c\"></span>re\u00e7u<span class=\"_ _0\"></span>es de <span class=\"_ _1\"></span>RU<span class=\"_ _0\"></span>B <span class=\"_ _1\"></span>en <span class=\"_ _26\"></span>EUR <span class=\"_ _27\"></span>afin <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>cou<span class=\"_ _0\"></span>vrir <span class=\"_ _1\"></span>un <span class=\"_ _27\"></span>risqu<span class=\"_ _0\"></span>e potentiel de d\u00e9valuation de la devise russe.  Comme <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>EUR <span class=\"_ _1\"></span>\u00e9taient <span class=\"_ _1\"></span>maintenus <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>un compte <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ous <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>filiale <span class=\"_ _27\"></span>Russ<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>a <span class=\"_ _26\"></span>le <span class=\"_ _1\"></span>RUB<span class=\"_ _0\"></span> comme <span class=\"_ _1\"></span>devise <span class=\"_ _27\"></span>fonctionne<span class=\"_ _0\"></span>lle, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 r\u00e9\u00e9valu\u00e9 en <span class=\"_ _3\"></span>RUB.  Etant donn\u00e9 que <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>RUB s\u2019est <span class=\"_ _0\"></span>renforc\u00e9 <span class=\"_ _0\"></span>durant <span class=\"_ _1\"></span>2022, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>du reconnaitre <span class=\"_ _51\"> </span>des <span class=\"_ _4\"> </span>pertes <span class=\"_ _51\"> </span>de <span class=\"_ _4\"> </span>change <span class=\"_ _51\"> </span>po<span class=\"_ _0\"></span>ur environs <span class=\"_ _6d\"> </span>EU<span class=\"_ _0\"></span>R <span class=\"_ _6d\"> </span><span class=\"ls96\">1,0</span> <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>on<span class=\"fc1d\"> <span class=\"_ _4e\"> </span></span>comptabilis\u00e9es<span class=\"_ _0\"></span> dans <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>compte <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Le <span class=\"_ _0\"></span>cash <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9<span class=\"_ _0\"></span> transf\u00e9r\u00e9 par la suite e<span class=\"_ _0\"></span>n Belgique. En conclusion, IBA <span class=\"_ _0\"></span>a estim\u00e9 qu'il n'y a<span class=\"_ _0\"></span> pas de risque de <span class=\"_ _26\"> </span>d\u00e9pr\u00e9ciation <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>actifs <span class=\"_ _27\"> </span>d'IBA <span class=\"_ _26\"> </span>Russie, <span class=\"_ _26\"> </span>notons que <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>nets <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span>Russie <span class=\"_ _0\"></span>s\u2019\u00e9l\u00e8vent <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>RUB <span class=\"_ _1\"></span>-343,2 millions (EUR -4,4 millions). Autres actifs d\u00e9tenus par IBA Group La direction a examin\u00e9 si le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>conflit a un impact sur le test <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>d\u00e9<span class=\"_ _0\"></span>pr\u00e9ci<span class=\"_ _3\"></span>ation <span class=\"_ _47\"> </span>effectu\u00e9 <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>goodwill <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>s'il constitue <span class=\"_ _4e\"> </span>un <span class=\"_ _4e\"> </span>indicateur <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>d\u00e9pr\u00e9ciation <span class=\"_ _4\"> </span>pour <span class=\"_ _6d\"> </span>les autres actifs non financiers. Test de d\u00e9pr\u00e9<span class=\"_ _3\"></span>ciation du goodw<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ll :<span class=\"_ _2\"></span> le plan strat\u00e9gique \u00e0 <span class=\"_ _49\"> </span>5 <span class=\"_ _50\"> </span>ans <span class=\"_ _49\"> </span>utilis\u00e9 <span class=\"_ _50\"> </span>comme <span class=\"_ _49\"> </span>base <span class=\"_ _49\"> </span>pou<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>le <span class=\"_ _50\"> </span>test <span class=\"_ _49\"> </span>de d\u00e9pr\u00e9ciation <span class=\"_ _48\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>pr\u00e9par\u00e9 <span class=\"_ _48\"> </span>en <span class=\"_ _47\"> </span>d\u00e9cembre <span class=\"_ _48\"> </span>2022 <span class=\"_ _48\"> </span>en utilisant les <span class=\"_ _2\"></span>derni\u00e8res pr\u00e9visions d'inflati<span class=\"_ _3\"></span>on, en <span class=\"_ _3\"></span>tenant compte <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>augmentations <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>prix <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>l'\u00e9nergie <span class=\"_ _27\"></span>et des <span class=\"_ _27\"></span>transports, <span class=\"_ _27\"></span>ainsi <span class=\"_ _1\"></span>q<span class=\"_ _0\"></span>u'u<span class=\"_ _3\"></span>n <span class=\"_ _27\"></span>taux <span class=\"_ _27\"></span>d'actualisation <span class=\"_ _27\"></span>plus \u00e9lev\u00e9. <span class=\"_ _47\"> </span> <span class=\"_\"> </span>M<span class=\"_ _3\"></span>algr\u00e9 <span class=\"_ _47\"> </span>ces <span class=\"_ _48\"> </span>donn\u00e9es <span class=\"_ _47\"> </span>prud<span class=\"_ _0\"></span>entes<span class=\"_ _3\"></span>, <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>groupe dispose <span class=\"_ _1\"></span>d'une <span class=\"_ _0\"></span>marge <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>an\u0153uvre <span class=\"_ _0\"></span>suffisante <span class=\"_ _1\"></span>dans le <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>d\u00e9p<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>\u00e9<span class=\"_ _0\"></span>ciation <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>conclure <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>risque <span class=\"_ _2\"></span>est relativement faible.   Le <span class=\"_ _3\"></span>conflit <span class=\"_ _2\"></span>a \u00e9t\u00e9 <span class=\"_ _2\"></span>\u00e9valu\u00e9 <span class=\"_ _2\"></span>comme <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>yant <span class=\"_ _2\"></span>peu <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>'i<span class=\"_ _3\"></span>mpact <span class=\"_ _3\"></span>sur la <span class=\"_ _2\"></span>cha\u00eene <span class=\"_ _2\"></span>d'approvisionnement <span class=\"_ _2c\"></span>g<span class=\"_ _0\"></span>lobale <span class=\"_ _2c\"></span>d'IBA <span class=\"_ _2\"></span>; <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>prix \u00e9lev\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>l'\u00e9nergie <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>des <span class=\"_ _1\"></span>autres <span class=\"_ _27\"></span>mat\u00e9riaux <span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _0\"></span>t\u00e9 pris en compte lors de<span class=\"_ _3\"></span> l'application de l'inflation dans les <span class=\"_ _2\"></span>pr\u00e9vi<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>ions <span class=\"_ _2\"></span>stra<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>\u00e9giques <span class=\"_ _3\"></span>du <span class=\"_ _2\"></span>groupe.  <span class=\"_ _2c\"></span>L'\u00e9valuation a<span class=\"_ _3\"></span> permis <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>onclure <span class=\"_ _5\"> </span>que <span class=\"_ _6d\"> </span>la <span class=\"_ _5\"> </span>situation <span class=\"_ _6d\"> </span>\u00e9conomique actuelle ne <span class=\"_ _0\"></span>repr\u00e9sente pas un indicateur de <span class=\"_ _0\"></span>perte de valeur sur les actifs du groupe IBA.3.2. <span class=\"_ _8d\"> </span>QUESTIONS LI\u00c9ES AU CLIMATLes <span class=\"_\"> </span>questions <span class=\"_\"> </span>li\u00e9es <span class=\"_ _48\"> </span>au <span class=\"_\"> </span>climat <span class=\"_\"> </span>sont <span class=\"_\"> </span>g\u00e9r\u00e9es <span class=\"_\"> </span>par <span class=\"_\"> </span>l<span class=\"_ _3\"></span>e comit\u00e9 <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>durabilit\u00e9 <span class=\"_ _47\"> </span>qui <span class=\"_ _26\"> </span>se <span class=\"_ _47\"> </span>r\u00e9unit <span class=\"_ _47\"> </span>3 <span class=\"_ _47\"> </span>fois <span class=\"_ _47\"> </span>par <span class=\"_ _47\"> </span>an <span class=\"_ _26\"> </span>e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> rapporte <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>risques <span class=\"_ _1\"></span>actuels <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>futurs <span class=\"_ _27\"></span>au <span class=\"_ _1\"></span>conseil <span class=\"_ _27\"> </span>de gestion <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>risques <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>d\u00e9cider <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>engagements et des plans d'action du groupe.  Trois c<span class=\"_ _0\"></span>at<span class=\"_ _3\"></span>\u00e9gories de risques <span class=\"_ _0\"></span>ont \u00e9<span class=\"_ _0\"></span>t\u00e9 identifi\u00e9es <span class=\"_ _0\"></span>: <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>sques <span class=\"_ _0\"></span>strat\u00e9giques, les <span class=\"_ _27\"></span>risques <span class=\"_ _1\"></span>li\u00e9s <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ux <span class=\"_ _1\"></span>processus <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>aux <span class=\"_ _1\"></span>op\u00e9rations <span class=\"_ _27\"></span>et les <span class=\"_ _0\"></span>risques li<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>oduits, <span class=\"_ _0\"></span>qui so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>tous surv<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ill\u00e9s de pr\u00e8s par la <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>ction.  L'\u00e9valuation des risques est<span class=\"_ _3\"></span> effectu\u00e9e <span class=\"_ _1\"></span>une <span class=\"_ _0\"></span>fois <span class=\"_ _1\"></span>par <span class=\"_ _0\"></span>an <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>chaque <span class=\"_ _1\"></span>risque <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>g\u00e9r\u00e9 en <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>terne <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>lon <span class=\"_ _5\"> </span>un <span class=\"_ _6d\"> </span>processus <span class=\"_ _5\"> </span>d\u00e9fini <span class=\"_ _6d\"> </span>qui <span class=\"_ _5\"> </span>couvre l'identification <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>risques, <span class=\"_ _2\"></span>l'analyse <span class=\"_ _2c\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>la <span class=\"_ _2\"></span>notation <span class=\"_ _2\"></span>des risques, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>strat\u00e9gie <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>gestion <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>risques, <span class=\"_ _51\"> </span>la mitigation <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2c\"></span>cl<span class=\"_ _0\"></span>\u00f4ture <span class=\"_ _2c\"></span>des r<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>sques <span class=\"_ _2\"></span>ainsi <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>'e<span class=\"_ _3\"></span>xamen et <span class=\"_\"> </span>le<span class=\"_ _0\"></span> <span class=\"_\"> </span>suivi. <span class=\"_\"> </span> <span class=\"_\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_\"> </span>3<span class=\"_ _0\"></span> <span class=\"_\"> </span>types <span class=\"_\"> </span>de <span class=\"_\"> </span>ris<span class=\"_ _0\"></span>ques <span class=\"_\"> </span>qui <span class=\"_\"> </span>ont <span class=\"_ _5\"> </span>\u00e9t\u00e9 identifi\u00e9s <span class=\"_\"> </span>comme <span class=\"_\"> </span>ayant <span class=\"_ _48\"> </span>l'impact <span class=\"_\"> </span>le <span class=\"_\"> </span>plus <span class=\"_ _48\"> </span>\u00e9lev\u00e9 <span class=\"_\"> </span>sur l'organisation sont les suivants :  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">R\u00e9glementations <span class=\"_ _53\"> </span>\u00e9merg<span class=\"_ _0\"></span>entes <span class=\"_ _53\"> </span>: <span class=\"_ _53\"> </span>cel<span class=\"ls9d\">le<span class=\"_ _0\"></span></span>-<span class=\"ls67\">ci</span> </span></span>pourraient <span class=\"_ _1\"></span>avoir <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>impact <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>demande future <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>produ<span class=\"_ _0\"></span>its <span class=\"_\"> </span>et <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>services. <span class=\"_ _6d\"> </span> <span class=\"_ _5\"> </span>Plus<span class=\"_ _0\"></span> pr\u00e9cis\u00e9ment, <span class=\"_ _0\"></span>l'<span class=\"_ _0\"></span>interdiction <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l'util<span class=\"_ _0\"></span>isation <span class=\"_ _0\"></span>du gaz SF6 (actu<span class=\"_ _0\"></span>ellement utilis\u00e9 <span class=\"_ _0\"></span>dans certains de <span class=\"_ _51\"> </span>nos <span class=\"_ _51\"> </span>produits) <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>ourrait <span class=\"_ _51\"> </span>entra\u00eener <span class=\"_ _51\"> </span>une<span class=\"_ _0\"></span> perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>revenus <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span>7 mil<span class=\"_ _0\"></span>lion par <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n.  Ce <span class=\"_ _47\"> </span>risque<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>fait <span class=\"_ _47\"> </span>l'o<span class=\"_ _0\"></span>bjet <span class=\"_ _47\"> </span>d'un <span class=\"_ _48\"> </span>projet <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>R&amp;D, soutenu <span class=\"_ _79\"> </span>par <span class=\"_ _91\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _91\"> </span>subventions<span class=\"_ _0\"></span> gouvernementales ;   <span class=\"_ _0\"></span> \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Conditions <span class=\"_ _69\"> </span>m<span class=\"_ _0\"></span>\u00e9t\u00e9orologiques <span class=\"_ _5d\"> </span>extr\u00eames </span>(s\u00e9cheresses, inondations, <span class=\"_ _3\"></span>tsunamis, etc.) <span class=\"_ _2\"></span>:<span class=\"_ _0\"></span> elles <span class=\"_ _5a\"> </span>pourraient <span class=\"_ _5a\"> </span>pert<span class=\"_ _0\"></span>urber <span class=\"_ _5a\"> </span>de <span class=\"_ _5a\"> </span>mani\u00e8re significative <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>process<span class=\"_ _0\"></span>us <span class=\"_ _1\"></span>en <span class=\"_ _26\"> </span>amont <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>la<span class=\"_ _0\"></span> cha\u00eene <span class=\"_ _11\"> </span>d'approvis<span class=\"_ _0\"></span>ionnement <span class=\"_ _11\"> </span>d'IBA <span class=\"_ _11\"> </span>en<span class=\"_ _0\"></span> affectant <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>capaci<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>production <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>nos fournisseurs <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>fret <span class=\"_ _47\"> </span>et, <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>cons\u00e9quent, affecter <span class=\"_ _47\"> </span>nos <span class=\"_ _48\"> </span>revenus. <span class=\"_ _48\"> </span> <span class=\"_ _47\"> </span>Un<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>\u00e9valuation <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> haut <span class=\"_ _27\"></span>niveau <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>r\u00e9alis\u00e9<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>avec <span class=\"_ _27\"></span>une <span class=\"_ _27\"></span>pert<span class=\"_ _0\"></span>e potentielle <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>reve<span class=\"_ _0\"></span>nus <span class=\"_ _2\"></span>d'EUR <span class=\"_ _2\"></span>0,9 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illion <span class=\"_ _2\"></span>par an<span class=\"ls1\">. <span class=\"_ _2\"></span> En <span class=\"_ _2\"></span>cons\u00e9quence, un<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ialogue <span class=\"_ _2\"></span>est <span class=\"_ _3\"></span>\u00e9tabli </span>avec <span class=\"_ _55\"> </span>notre <span class=\"_ _48\"> </span>fo<span class=\"_ _0\"></span>urnisseur <span class=\"_ _48\"> </span>c<span class=\"_ _0\"></span>l\u00e9 <span class=\"_ _48\"> </span>et <span class=\"_\"> </span>l<span class=\"_ _3\"></span>e <span class=\"_ _55\"> </span>code <span class=\"_ _55\"> </span>de conduite <span class=\"_ _5a\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fournisseur <span class=\"_ _53\"> </span>ainsi <span class=\"_ _5a\"> </span>que <span class=\"_ _5a\"> </span>l<span class=\"_ _0\"></span>a politique <span class=\"_ _5\"> </span>d'a<span class=\"_ _0\"></span>pprovisionnement <span class=\"_ _6d\"> </span>interne <span class=\"_ _6d\"> </span>ont \u00e9t\u00e9 <span class=\"_\"> </span>modifi\u00e9s <span class=\"_\"> </span>pour <span class=\"_\"> </span>refl\u00e9ter<span class=\"_ _0\"></span> <span class=\"_\"> </span>des <span class=\"_\"> </span>exigences plus strictes.     <span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">M\u00e9canismes <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>tarification <span class=\"_ _49\"> </span>du <span class=\"_ _49\"> </span>car<span class=\"_ _0\"></span>bone, </span></span>ceux-ci <span class=\"_ _50\"> </span>pourra<span class=\"_ _0\"></span>ient <span class=\"_ _49\"> </span>augm<span class=\"_ _0\"></span>enter <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _49\"> </span>co\u00fbts<span class=\"_ _0\"></span> directs.  I<span class=\"_ _0\"></span>BA a r\u00e9alis\u00e9 <span class=\"_ _0\"></span>un sc\u00e9nario <span class=\"_ _0\"></span>bas\u00e9 sur 40 <span class=\"_ _66\"> </span>\u20ac/tCO2e<span class=\"_ _0\"></span>, <span class=\"_ _66\"> </span>conform\u00e9ment <span class=\"_ _44\"> </span>\u00e0 <span class=\"_ _44\"> </span>notre tarification <span class=\"_ _26\"> </span>interne <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>carbone <span class=\"_ _26\"> </span>telle <span class=\"_ _26\"> </span>qu'elle est <span class=\"_ _15\"> </span>utilis\u00e9e <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>notre <span class=\"_ _11\"> </span>initiative <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> compensation <span class=\"_ _47\"> </span>du <span class=\"_ _48\"> </span>carbone, <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>qui <span class=\"_ _47\"> </span>po<span class=\"_ _0\"></span>urrait avoir <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>im<span class=\"_ _0\"></span>pact <span class=\"_ _26\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>1,0 <span class=\"_ _47\"> </span>million <span class=\"_ _26\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> co\u00fbts <span class=\"_ _47\"> </span>futurs. <span class=\"_ _26\"> </span>IBA <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>continuelleme<span class=\"_ _0\"></span>nt <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a recherche <span class=\"_ _48\"> </span>d'opportu<span class=\"_ _0\"></span>nit\u00e9s <span class=\"_ _47\"> </span>pour <span class=\"_ _55\"> </span>compenser la <span class=\"_ _4f\"> </span>partie <span class=\"_ _d\"> </span>restante <span class=\"_ _4f\"> </span>de <span class=\"_ _d\"> </span>l'empreinte <span class=\"_ _4f\"> </span>d<span class=\"_ _0\"></span>e l'organisation.   <span class=\"_ _0\"></span> A <span class=\"_ _1\"></span>partir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l'analyse <span class=\"_ _1\"></span>ci<span class=\"_ _0\"></span>-dessus <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d'un <span class=\"_ _1\"></span>exame<span class=\"_ _0\"></span>n plus d\u00e9taill\u00e9 de tous <span class=\"_ _3\"></span>les risques et des mesures d'att\u00e9nuation, <span class=\"_ _50\"> </span>les <span class=\"_ _50\"> </span>facteurs <span class=\"_ _50\"> </span>suivants <span class=\"_ _50\"> </span>ont <span class=\"_ _50\"> </span>\u00e9t\u00e9 \u00e9valu\u00e9s par la direction :<span class=\"_ _0\"></span>   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nous <span class=\"_ _27\"></span>ne <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>nsons <span class=\"_ _1\"></span>pas <span class=\"_ _27\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _27\"></span>climat <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>un </span></span>impact <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>\u00e9sultat <span class=\"_ _1\"></span>du <span class=\"_ _27\"></span>test <span class=\"_ _27\"></span>de <span class=\"_ _26\"></span>valeur <span class=\"_ _1\"></span>du<span class=\"_ _0\"></span> goodwill, <span class=\"_ _0\"></span>ni sur<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vie utile <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>nos actifs non courants ;<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nous <span class=\"_ _7\"> </span>n'<span class=\"_ _0\"></span>avons <span class=\"_ _7\"> </span>pas<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>ident<span class=\"_ _0\"></span>ifi\u00e9 <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>risque </span></span>suppl\u00e9mentaire de <span class=\"_ _0\"></span>perte de <span class=\"_ _0\"></span>cr\u00e9dit attendue sur <span class=\"_ _47\"> </span>nos <span class=\"_ _47\"> </span>cr\u00e9ances <span class=\"_ _47\"> </span>commer<span class=\"_ _0\"></span>ciales <span class=\"_ _26\"> </span>et <span class=\"_ _48\"> </span>autres actifs financiers ;<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nous <span class=\"_ _51\"> </span>n'avons <span class=\"_ _49\"> </span>pas <span class=\"_ _51\"> </span>iden<span class=\"_ _0\"></span>tifi\u00e9 <span class=\"_ _4\"> </span>d'o<span class=\"_ _0\"></span>bligations </span></span>constructives <span class=\"_ _55\"> </span>r\u00e9sultant <span class=\"_ _55\"> </span>d'engagements <span class=\"_ _55\"> </span>de r\u00e9duction <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>\u00e9missions <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>carbone, <span class=\"_ _27\"></span>ni <span class=\"_ _26\"></span>la n\u00e9cessit\u00e9 <span class=\"_ _0\"></span>d'enregistrer <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>prov<span class=\"_ _0\"></span>ision<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>pour pertes <span class=\"_ _4\"> </span>op\u00e9rationnelles <span class=\"_ _4\"> </span>autres <span class=\"_ _4\"> </span>que <span class=\"_ _4e\"> </span>celles<span class=\"_ _0\"></span> d\u00e9j\u00e0 <span class=\"_ _26\"> </span>pr\u00e9sent\u00e9es <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>ces <span class=\"_ _26\"> </span>\u00e9tats <span class=\"_ _26\"> </span>financ<span class=\"_ _0\"></span>iers consolid\u00e9s ; \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Nos <span class=\"_ _58\"> </span>pr\u00e9visions <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>trans<span class=\"_ _0\"></span>actions <span class=\"_ _58\"> </span>restent </span></span>suffisamment <span class=\"_ _47\"> </span>certaines<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>prude<span class=\"_ _0\"></span>ntes <span class=\"_ _26\"> </span>po<span class=\"_ _0\"></span>ur garantir <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>m<span class=\"_ _0\"></span>aintien <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>l'<span class=\"_ _0\"></span>efficacit\u00e9 <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>nos<span class=\"_ _0\"></span> instruments <span class=\"_ _5a\"> </span>financiers <span class=\"_ _5a\"> </span>d\u00e9riv\u00e9s <span class=\"_ _5a\"> </span>afin <span class=\"_ _5a\"> </span>de pouvoir <span class=\"_ _4e\"> </span>b<span class=\"_ _0\"></span>\u00e9n\u00e9ficier <span class=\"_ _4e\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>comptabilit\u00e9 <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> couverture;<span class=\"_ _0\"></span> 3.3. <span class=\"_ _8d\"> </span>ENVIRONNEMENT MACRO-\u00c9CONOMIQUELa direction a pris en compte plusieurs facteurs li\u00e9s <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>l'environnement <span class=\"_ _2\"></span>mac<span class=\"_ _0\"></span>ro\u00e9conomique <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>leur<span class=\"_ _0\"></span> impact <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>d\u00e9pr\u00e9ciat<span class=\"_ _0\"></span>ion <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>actifs <span class=\"_ _58\"> </span>non financiers, <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>pertes <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>cr\u00e9dit <span class=\"_ _47\"> </span>atten<span class=\"_ _0\"></span>dues, <span class=\"_ _47\"> </span>les provisions, <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>compt<span class=\"_ _0\"></span>abilisation <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>revenus<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>la comptabilit\u00e9 <span class=\"_ _49\"> </span>de <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>uverture, <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>r\u00e9gimes <span class=\"_ _49\"> </span>de retraite, <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>i<span class=\"_ _0\"></span>mp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>continuit\u00e9 <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e l'exploitation.  <span class=\"_ _0\"></span> Lors <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pr\u00e9p<span class=\"_ _0\"></span>aration <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>budget <span class=\"_ _47\"> </span>2023 <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_ _26\"> </span>du<span class=\"_ _0\"></span> plan <span class=\"_ _0\"></span>strat\u00e9gique <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>moyen <span class=\"_ _0\"></span>terme, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>conditions<span class=\"_ _0\"></span> macro-\u00e9conomiques<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ont<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1\"></span>pris<span class=\"_ _0\"></span>es <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ompte dans <span class=\"_ _52\"> </span>l'\u00e9laboration <span class=\"_ _7\"> </span>des <span class=\"_ _52\"> </span>hypoth\u00e8ses <span class=\"_ _7\"> </span>et <span class=\"_ _52\"> </span>des op\u00e9rations <span class=\"_ _58\"> </span>pr\u00e9visionnelles. <span class=\"_ _58\"> </span> <span class=\"_ _5b\"> </span>Les <span class=\"_ _58\"> </span>prises <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>e commandes <span class=\"_ _4\"> </span>d'IBA <span class=\"_ _4\"> </span>restent <span class=\"_ _4\"> </span>importantes <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>le carnet <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comman<span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>augmente, <span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>\u00e9duit l'incertitude quant <span class=\"_ _2\"></span>aux ventes <span class=\"_ _2\"></span>futures.  <span class=\"_ _2\"></span>En outre, la <span class=\"_ _0\"></span>position <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>\u00e9sorerie <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>reste <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lide avec <span class=\"_\"> </span>EUR <span class=\"_\"> </span>158,4 <span class=\"_\"> </span>millions <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>tr\u00e9sorerie <span class=\"_\"> </span>brute (117,5 <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ons <span class=\"_ _2\"></span>nets)<span class=\"_ _0\"></span>. <span class=\"_ _2c\"></span> <span class=\"_ _3\"></span>La <span class=\"_ _2\"></span>direction <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conc<span class=\"_ _0\"></span>lu que <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>continuit\u00e9 <span class=\"_ _5a\"> </span>d'expl<span class=\"_ _0\"></span>oitation <span class=\"_ _46\"> </span>n'est <span class=\"_ _53\"> </span>pas menac\u00e9e <span class=\"_ _27\"></span>pour <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>groupe <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>entit\u00e9s <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>que les actifs d'imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _0\"></span> sont recouvrables.  <span class=\"_ _0\"></span> Nous <span class=\"_ _2\"></span>expliquons <span class=\"_ _3\"></span>ci-dessous<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comment <span class=\"_ _2\"></span>plusieurs facteurs <span class=\"_ _4e\"> </span>macro\u00e9co<span class=\"_ _0\"></span>nomiques <span class=\"_ _4e\"> </span>ont <span class=\"_ _4\"> </span>\u00e9t\u00e9 <span class=\"_ _4e\"> </span>pris <span class=\"_ _4\"> </span>en compte : 3.3.1 <span class=\"_ _23\"> </span>Forte inflation \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">D\u00e9pr\u00e9ciation <span class=\"_ _47\"> </span>: <span class=\"_ _47\"> </span>Lors <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>pr\u00e9parat<span class=\"_ _0\"></span>ion <span class=\"_ _26\"> </span>des<span class=\"_ _0\"></span> </span></span>tests <span class=\"_ _4e\"> </span>de <span class=\"_ _4\"> </span>d\u00e9pr\u00e9ciation <span class=\"_ _4\"> </span>du <span class=\"_ _4e\"> </span>goodwill <span class=\"_ _4\"> </span>et <span class=\"_ _4e\"> </span>de l'examen <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>indicateurs <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>d\u00e9pr\u00e9ci<span class=\"_ _0\"></span>ation, <span class=\"_ _2c\"></span>la<span class=\"_ _0\"></span> direction <span class=\"_ _27\"></span>a <span class=\"_ _26\"> </span>pris <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>onsid\u00e9ration <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>forte inflation des co\u00fbts pr\u00e9vus <span class=\"_ _3\"></span>dans le <span class=\"_ _2\"></span>bu<span class=\"_ _0\"></span>dget <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t les <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>lans <span class=\"_ _1\"></span>financi<span class=\"_ _0\"></span>ers <span class=\"_ _1\"></span>str<span class=\"_ _0\"></span>at\u00e9giques. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>Compt<span class=\"_ _0\"></span>e tenu de la m<span class=\"_ _0\"></span>arge de ma<span class=\"_ _0\"></span>n\u0153uvre disponible,<span class=\"_ _0\"></span> cela <span class=\"_ _1\"></span>n'a <span class=\"_ _27\"></span>p<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>eu <span class=\"_ _27\"></span>d'impact <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>conclusion<span class=\"_ _0\"></span> du test de d\u00e9pr\u00e9c<span class=\"_ _0\"></span>iation.   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Reconnaissance <span class=\"_\"> </span>des <span class=\"_\"> </span>revenus <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>contrats </span></span>on\u00e9reux : la plupart des contrats sign\u00e9s par IBA <span class=\"_ _11\"> </span>ne <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>omportent <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>as <span class=\"_ _15\"> </span>de <span class=\"_ _66\"> </span>clause d'indexation <span class=\"_ _6d\"> </span>li\u00e9e <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _6d\"> </span>l'inflation. <span class=\"_ _6d\"> </span> <span class=\"_ _4e\"> </span>Les <span class=\"_ _6d\"> </span>co\u00fbts<span class=\"_ _0\"></span> d'<span class=\"ls1\">ach\u00e8vement <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>haque <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>important<span class=\"_ _0\"></span> </span>d'\u00e9quipement <span class=\"_ _0\"></span>et d'insta<span class=\"_ _0\"></span>llation ainsi <span class=\"_ _0\"></span>que des<span class=\"_ _0\"></span> contrats <span class=\"_ _55\"> </span>d'exploitation <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>de <span class=\"_ _55\"> </span>maintenanc<span class=\"_ _0\"></span>e ont <span class=\"_ _55\"> </span>\u00e9t\u00e9 <span class=\"_\"> </span>revus <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>fonction <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _55\"> </span>derni\u00e8re<span class=\"_ _0\"></span> augmentation des <span class=\"_ _2\"></span>prix et <span class=\"_ _2\"></span>de l<span class=\"_ _3\"></span>'inflation future pr\u00e9vue. <span class=\"_ _55\"> </span> <span class=\"_ _48\"> </span>En <span class=\"_ _55\"> </span>cons\u00e9quence<span class=\"_ _0\"></span>, <span class=\"_ _48\"> </span>les <span class=\"_ _55\"> </span>provisions po<span class=\"ls1\">ur <span class=\"_ _6b\"> </span>contrats <span class=\"_ _6b\"> </span>on\u00e9reu<span class=\"_ _0\"></span>x <span class=\"_ _6b\"> </span>ont <span class=\"_ _7a\"> </span>\u00e9t<span class=\"_ _0\"></span>\u00e9 </span>r\u00e9vis\u00e9es/reconnues <span class=\"_ _66\"> </span>pour <span class=\"_ _66\"> </span>un <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>ite <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> protonth\u00e9rapie suppl\u00e9<span class=\"_ _0\"></span>mentaire.   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Provision <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>r\u00e9g<span class=\"_ _0\"></span>ime <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>retraite <span class=\"_ _5b\"> </span>: </span></span>l'inflation <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9g<span class=\"_ _0\"></span>alement <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>prise <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompte dans <span class=\"_ _47\"> </span>les <span class=\"_ _48\"> </span>hypoth\u00e8ses <span class=\"_ _48\"> </span>actuarielles <span class=\"_ _47\"> </span>u<span class=\"_ _0\"></span>tilis\u00e9es pour le <span class=\"_ _2\"></span>calcul<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de la provision <span class=\"_ _3\"></span>pour le r\u00e9gime de <span class=\"_ _1\"></span>retraite <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>prestations <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _0\"></span>finies, <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>que seule <span class=\"_ _0\"></span>l'inflation <span class=\"_ _0\"></span>\u00e0 long <span class=\"_ _0\"></span>terme <span class=\"_ _0\"></span>soit <span class=\"_ _0\"></span>pertinente pour ces calculs.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Pertes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"></span>attendues <span class=\"_ _1\"></span>sur <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>pr\u00eats <span class=\"_ _1\"></span>et<span class=\"_ _0\"></span> </span></span>cr\u00e9ances <span class=\"_ _27\"></span>: <span class=\"_ _26\"></span>le <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>calendrier <span class=\"_ _26\"> </span>des pertes <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>r\u00e9dit <span class=\"_ _6d\"> </span>attendue<span class=\"_ _0\"></span>s, <span class=\"_ _6d\"> </span>ainsi <span class=\"_ _6d\"> </span>que <span class=\"_ _4e\"> </span>la probabilit\u00e9 <span class=\"_\"> </span>qui <span class=\"_ _55\"> </span>leur <span class=\"_\"> </span>est <span class=\"_\"> </span>attribu\u00e9e, <span class=\"_ _55\"> </span>ont <span class=\"_\"> </span>\u00e9t\u00e9 bas\u00e9s <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>informations <span class=\"_ _1\"></span>disponibles <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la fin <span class=\"_ _46\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>l'ann\u00e9e <span class=\"_ _5a\"> </span>2022, <span class=\"_ _5a\"> </span>y <span class=\"_ _5a\"> </span>compris <span class=\"_ _5a\"> </span>une consid\u00e9ration <span class=\"_ _26\"> </span>sur <span class=\"_ _27\"></span>l'<span class=\"_ _0\"></span>impact <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>l'inflation <span class=\"_ _26\"> </span>sur<span class=\"_ _0\"></span> nos <span class=\"_\"> </span>clients. <span class=\"_\"> </span>A <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>suite <span class=\"_\"> </span>de <span class=\"_\"> </span>cette <span class=\"_\"> </span>r\u00e9vision, aucune <span class=\"_ _2\"></span>perte <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>cr\u00e9di<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>uppl\u00e9mentaire <span class=\"_ _2\"></span>pour<span class=\"_ _0\"></span> les <span class=\"_ _5b\"> </span>clien<span class=\"_ _0\"></span>ts <span class=\"_ _5b\"> </span>confront\u00e9s <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>des <span class=\"_ _58\"> </span>difficult\u00e9s financi\u00e8res n'a \u00e9t\u00e9 rec<span class=\"_ _0\"></span>onnue.7.1. <span class=\"_ _8d\"> </span>GOODWILL Les mouvements du<span class=\"_ _0\"></span> goodwill sont d\u00e9taill\u00e9s <span class=\"ls67\">ci</span>-<span class=\"_ _0\"></span>apr\u00e8s : 1er janvier 2021<span class=\"_ _0\"></span> 3 821 Additions 0 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur goodwill 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n 0 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 3 821 1er janvier 2022<span class=\"_ _0\"></span> 3 821 Additions 6 927 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur goodwill 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n -486 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>Les <span class=\"_\"> </span>additions <span class=\"_\"> </span>re<span class=\"_ _0\"></span>pr\u00e9sentent <span class=\"_\"> </span>l\u2019exc\u00e9d<span class=\"_ _0\"></span>ent <span class=\"_\"> </span>de <span class=\"_\"> </span>prix pay\u00e9 <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>d\u2019acquisition <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>Modus <span class=\"_ _58\"> </span>Medical Devices <span class=\"_ _51\"> </span>Inc., <span class=\"_ _49\"> </span>d\u00e9taill\u00e9 <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>note <span class=\"_ _49\"> </span>6.1.1. <span class=\"_ _49\"> </span> <span class=\"_ _51\"> </span>Ce<span class=\"_ _0\"></span> Goodwill <span class=\"_ _0\"></span>concerne <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Dosim\u00e9<span class=\"ls9e\">tr<span class=\"ls9f\">ie</span></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>ajout\u00e9 \u00e0 <span class=\"_ _51\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>CGU <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>Dosim<span class=\"_ _0\"></span>\u00e9<span class=\"ls9e\">tr<span class=\"ls9f\">ie</span></span> <span class=\"_ _51\"> </span>compt<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>tenu <span class=\"_ _49\"> </span>des synergies <span class=\"_ _51\"> </span>crois\u00e9es <span class=\"_ _51\"> </span>qui <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u00e9couleront <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cette acquisition.   Le <span class=\"_ _51\"> </span>go<span class=\"_ _0\"></span>odwill <span class=\"_ _51\"> </span>g\u00e9n\u00e9r\u00e9 <span class=\"_ _49\"> </span>par <span class=\"_ _50\"> </span>une <span class=\"_ _51\"> </span>acq<span class=\"_ _0\"></span>uisition <span class=\"_ _51\"> </span>est affect\u00e9 <span class=\"_ _4e\"> </span>aux <span class=\"_ _4\"> </span>unit\u00e9s <span class=\"_ _4e\"> </span>g\u00e9<span class=\"_ _0\"></span>n\u00e9ratrices <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie (UGT) concern\u00e9es et un test de<span class=\"_ _3\"></span> d\u00e9pr\u00e9ciation est r\u00e9alis\u00e9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>haque <span class=\"_ _0\"></span>ann\u00e9e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mmobilis<span class=\"ls96\">\u00e9s</span> des U<span class=\"lsbe\">GT</span> (y compris <span class=\"_ _0\"></span>le goodwill<span class=\"ls9b\">).</span> Le <span class=\"_ _47\"> </span>tableau <span class=\"_ _47\"> </span>su<span class=\"_ _0\"></span>ivant <span class=\"_ _26\"> </span>r\u00e9s<span class=\"_ _0\"></span>ume <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>r\u00e9part<span class=\"_ _0\"></span>ition <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a valeur <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>mptable <span class=\"_ _7\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>goodwill <span class=\"_ _46\"> </span>par <span class=\"_ _46\"> </span>secteur d\u2019exploitation:(EUR 000) Protonth\u00e9rapie et A<span class=\"_ _0\"></span>utres Acc\u00e9l\u00e9rateurs<span class=\"ls99\">  <span class=\"_ _0\"></span></span> Dosim\u00e9trie<span class=\"_ _0\"></span> Groupe 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 0 3 821 3 821 Taux d\u2019actualisatio<span class=\"_ _0\"></span>n avant taxes appliqu\u00e9 en <span class=\"_ _0\"></span>2021 4,49% Taux de croissanc<span class=\"_ _0\"></span>e \u00e0 long terme 2021 2,60% 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 0 10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>Taux d\u2019actualisatio<span class=\"_ _0\"></span>n avant taxes appliqu\u00e9 en <span class=\"_ _0\"></span>2022 (1) 3,44% Taux de croissanc<span class=\"_ _0\"></span>e \u00e0 long terme 2022 <span class=\"_ _0\"></span>(2) 3,60% (1)<span class=\"ls1\"> <span class=\"_ _44\"> </span>Taux d\u2019actualisation a<span class=\"_ _3\"></span>vant imp\u00f4t utili<span class=\"_ _3\"></span>s\u00e9 appliqu\u00e9 a \u00e9t\u00e9 d\u00e9riv\u00e9<span class=\"_ _3\"></span> du co\u00fbt mo<span class=\"_ _3\"></span>yen pond\u00e9r\u00e9 du <span class=\"_ _3\"></span>capital sp\u00e9cifi<span class=\"_ _3\"></span>que aux entit\u00e9<span class=\"_ _3\"></span>s </span>Dosim\u00e9trie. (2)<span class=\"ls1\"> <span class=\"_ _44\"> </span>Taux conforme \u00e0 la croi<span class=\"_ _3\"></span>ssance pr\u00e9vue da<span class=\"_ _3\"></span>ns le secteur.<span class=\"_ _3\"></span>   </span>La <span class=\"_ _46\"> </span>valeur <span class=\"_ _5a\"> </span>recouvrable <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>goodwill <span class=\"_ _5a\"> </span>a <span class=\"_ _46\"> </span>\u00e9t\u00e9 d\u00e9termin\u00e9e sur la b<span class=\"_ _0\"></span>ase de la \u00ab valeur d\u2019u<span class=\"_ _0\"></span>tilit\u00e9 \u00bb.IBA <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>d\u2019actifs <span class=\"_ _1\"></span>incorporels <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>vie \u00e9conomique <span class=\"_\"> </span>ind\u00e9finie. <span class=\"_ _55\"> </span> <span class=\"_\"> </span>Malgr\u00e9 <span class=\"_ _55\"> </span>les <span class=\"_ _55\"> </span>conditions macro-\u00e9conomiques <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>aut<span class=\"_ _0\"></span>res <span class=\"_ _27\"></span>\u00e9v<span class=\"_ _0\"></span>\u00e9nements <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> l'ann\u00e9e <span class=\"_\"> </span>d\u00e9crits <span class=\"_ _5\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>n<span class=\"_ _0\"></span>ot<span class=\"ls96\">e <span class=\"_\"> </span></span>3, <span class=\"_\"> </span>IBA <span class=\"_ _6d\"> </span>n'a <span class=\"_\"> </span>pas<span class=\"_ _0\"></span> identifi\u00e9 <span class=\"_ _0\"></span>d'indicat<span class=\"_ _0\"></span>ion <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> immobilisations <span class=\"_ _2\"></span>incorp<span class=\"_ _0\"></span>orelles <span class=\"_ _2\"></span>pour <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>exercices<span class=\"_ _0\"></span> 2022<span class=\"ls1\"> </span>et <span class=\"ls1\">202<span class=\"_ _0\"></span>1.</span>Malgr\u00e9 <span class=\"_\"> </span>les <span class=\"_\"> </span>conditions <span class=\"_\"> </span>macro-<span class=\"_ _0\"></span>\u00e9conomiques <span class=\"_\"> </span>et autres <span class=\"_ _27\"></span>\u00e9v<span class=\"_ _0\"></span>\u00e9nements <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>l'<span class=\"_ _0\"></span>ann\u00e9e <span class=\"_ _27\"></span>d\u00e9cri<span class=\"_ _0\"></span>ts <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"></span>la note <span class=\"_ _2\"></span><span class=\"ls1\">3, <span class=\"_ _2\"></span>IBA <span class=\"_ _2\"></span>n'<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>pas <span class=\"_ _2\"></span>identifi\u00e9 <span class=\"_ _2\"></span>d'indicat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>perte </span>de <span class=\"_ _47\"> </span>val<span class=\"_ _0\"></span>eur <span class=\"_ _47\"> </span>sur <span class=\"_ _48\"> </span>ses <span class=\"_ _48\"> </span>immob<span class=\"_ _0\"></span>ilisations <span class=\"_ _47\"> </span>corpore<span class=\"_ _0\"></span>lles pour les exercices <span class=\"_ _0\"></span>2022 et 2021<span class=\"_ _0\"></span>.Au <span class=\"_ _5\"> </span>31 <span class=\"_\"> </span>d\u00e9cembre <span class=\"_ _5\"> </span>2022, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>l'absence <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>donn\u00e9es directement observables pour \u00e9tayer l'\u00e9valuation, IB<span class=\"_ _2\"></span>A a <span class=\"_ _4\"> </span><span class=\"ls1\">mesur\u00e9 <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _4e\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>l'investissement <span class=\"_ _4\"> </span><span class=\"lsca\">en</span> </span>utilisant <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>m\u00e9thode <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>l\u2019actualisation <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>flux <span class=\"_ _5\"> </span>de tr\u00e9sorerie <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>donn\u00e9es <span class=\"_ _1\"></span>significatives <span class=\"_ _1\"></span>utilis\u00e9es <span class=\"_ _1\"></span>sont les <span class=\"_ _6d\"> </span>pr\u00e9visions <span class=\"_ _6d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>flux <span class=\"_ _4e\"> </span>de <span class=\"_ _6d\"> </span>tr\u00e9sorerie <span class=\"_ _6d\"> </span>d\u00e9<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>v\u00e9es <span class=\"_ _6d\"> </span>des pr\u00e9visions <span class=\"_ _4e\"> </span>d'EBITDA <span class=\"_ _6d\"> </span>su<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _4e\"> </span>une <span class=\"_ _4e\"> </span>p\u00e9riode <span class=\"_ _4e\"> </span>de <span class=\"_ _6d\"> </span>10 <span class=\"_ _4e\"> </span>ans pr\u00e9par\u00e9es <span class=\"_ _47\"> </span>par <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>direction <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>HIL <span class=\"_ _47\"> </span>et <span class=\"_ _48\"> </span>un <span class=\"_\"> </span>C<span class=\"_ _3\"></span>MPC <span class=\"_ _47\"> </span>de 22,3% <span class=\"_ _2\"></span>refl\u00e9tant <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>d'int\u00e9r\u00eat <span class=\"_ _2c\"></span>sans <span class=\"_ _2\"></span>risque <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>march\u00e9 local, la <span class=\"_ _3\"></span>prime de r<span class=\"_ _2\"></span>is<span class=\"_ _0\"></span>que<span class=\"_ _3\"></span> du ma<span class=\"_ _3\"></span>rch\u00e9 et le<span class=\"_ _3\"></span>s primes <span class=\"_ _3\"></span>pour les <span class=\"_ _51\"> </span>petites <span class=\"_ _49\"> </span>entreprises. <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>Sur <span class=\"_ _51\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _4\"> </span>de <span class=\"_ _49\"> </span>l'exercice d'\u00e9valuation, <span class=\"_ _26\"> </span>IBA <span class=\"_ _27\"> </span>a <span class=\"_ _26\"> </span>enregistr\u00e9 <span class=\"_ _26\"> </span>une <span class=\"_ _27\"> </span>a<span class=\"_ _0\"></span>ugmentati<span class=\"_ _3\"></span>on <span class=\"_ _26\"> </span>de valeur <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>l'inves<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>issement <span class=\"_ _47\"> </span>d'EUR <span class=\"_ _47\"> </span>1<span class=\"_ _0\"></span>,0 <span class=\"_ _47\"> </span>million<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span><span class=\"lsca\">31 </span>d\u00e9cembre <span class=\"_ _3\"></span>2022 <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>les <span class=\"_ _3\"></span>autres <span class=\"_ _2\"></span>\u00e9l\u00e9ments du <span class=\"_ _2\"></span>r\u00e9sultat global <span class=\"_\"> </span>(impact <span class=\"_ _48\"> </span>cumul\u00e9 <span class=\"_\"> </span>sur<span class=\"_ _3\"></span> <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>r\u00e9serves <span class=\"_\"> </span>d'EUR <span class=\"_ _48\"> </span>1,0 million au 31 d\u00e9cembre 2022).La <span class=\"_ _1\"></span>soci\u00e9t\u00e9 <span class=\"_ _27\"></span>est <span class=\"_ _1\"></span>un groupe <span class=\"_ _2\"></span>cot\u00e9 <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>la <span class=\"_ _3\"></span>bourse <span class=\"_ _2\"></span>su\u00e9doise, <span class=\"_ _3\"></span>l'investissement <span class=\"_ _2\"></span>est comptabilis\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _0\"></span>avec <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>changements comptabilis\u00e9s <span class=\"_ _47\"> </span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>Autres <span class=\"_ _26\"> </span>\u00e9l\u00e9ments <span class=\"_ _47\"> </span>du <span class=\"_ _26\"> </span>r\u00e9sultat global.  En<span class=\"_ _3\"></span> 2022, cet<span class=\"_ _3\"></span>te r\u00e9\u00e9valuation \u00e0<span class=\"_ _3\"></span> la ju<span class=\"_ _3\"></span>ste valeur <span class=\"_ _2\"></span>a diminu\u00e9 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _26\"> </span>valeur <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>l\u2019investissement <span class=\"_ _47\"> </span>par <span class=\"_ _47\"> </span>rapport <span class=\"_ _26\"> </span>\u00e0 l\u2019acquisition <span class=\"_ _49\"> </span>d\u2019EUR <span class=\"_ _51\"> </span>0,3 <span class=\"_ _49\"> </span>million <span class=\"_ _49\"> </span>contre <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>autres \u00e9l\u00e9ments <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>r\u00e9sultat <span class=\"_ _2\"></span>global du<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Groupe <span class=\"_ _2\"></span>(impact <span class=\"_ _2\"></span>cumul\u00e9 sur <span class=\"_ _6d\"> </span>les <span class=\"_ _6d\"> </span>autres <span class=\"_ _6d\"> </span>r\u00e9serves <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>\u2019E<span class=\"_ _3\"></span>UR <span class=\"_ _6d\"> </span>0,3 <span class=\"_ _6d\"> </span>million <span class=\"_ _6d\"> </span><span class=\"ls22\">au</span> <span class=\"_ _4e\"> </span><span class=\"lsca\">31 </span>d\u00e9cembre 2022<span class=\"lsd1\">).</span> Rutherford Estates Ltd<span class=\"_ _0\"></span> Tel <span class=\"_ _2\"></span>que d\u00e9crit<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dans <span class=\"_ _2\"></span>la not<span class=\"_ _3\"></span>e 3<span class=\"_ _3\"></span>.4, <span class=\"_ _2\"></span>Ruth<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>ford <span class=\"_ _2\"></span>Es<span class=\"_ _0\"></span>ta<span class=\"_ _3\"></span>tes <span class=\"_ _2\"></span>L<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>d a <span class=\"_ _1\"></span>d\u00e9clar\u00e9 <span class=\"_ _0\"></span>faillite <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>2022, <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>r\u00e9duit <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>juste valeur <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>son <span class=\"_ _27\"></span>investissement <span class=\"_ _27\"> </span>d\u2019<span class=\"_ _0\"></span>EUR <span class=\"_ _1\"></span>11,1 <span class=\"_ _27\"> </span>millions <span class=\"_ _26\"> </span><span class=\"lsca\">\u00e0 </span>z\u00e9ro (contre les a<span class=\"_ _0\"></span>utres \u00e9l\u00e9ments du r\u00e9sultat global du Groupe<span class=\"lsd1\">).</span>14.1. <span class=\"_ _69\"> </span>CR\u00c9ANCES COMMERCIALE<span class=\"_ _0\"></span>S Les cr\u00e9ances commerciales sont d\u00e9taill\u00e9es comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Montants factur<span class=\"_ _0\"></span>\u00e9s aux clients sur commandes e<span class=\"_ _0\"></span>n cours, mais pour lesquels le paieme<span class=\"_ _0\"></span>nt n\u2019a pas encore \u00e9t<span class=\"_ _0\"></span>\u00e9 re\u00e7u \u00e0 la date de cl\u00f4ture<span class=\"_ _0\"></span> 4 255 11<span class=\"ls1\"> </span>161<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales relatives aux cli<span class=\"_ _0\"></span>ents qui ne sont pas en position d'actif sur c<span class=\"_ _0\"></span>ontrats 75<span class=\"ls1\"> </span>514<span class=\"ls1\"> </span>103<span class=\"ls1\"> 852<span class=\"_ _0\"></span> </span>Provisions pour pe<span class=\"_ _0\"></span>rtes de cr\u00e9dit attendues s<span class=\"_ _0\"></span>ur cr\u00e9ances commerciales (-) -3 <span class=\"ls98\">960</span> -3 <span class=\"ls98\">364</span> TOTAL 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>L\u2019augmentation des <span class=\"_ _2\"></span>cr\u00e9ances commerciales <span class=\"_ _2\"></span>s\u2019\u00e9l\u00e8ve \u00e0 EUR <span class=\"_ _1\"></span>35,8 <span class=\"_ _1\"></span>millions <span class=\"_ _1\"></span>d\u2019euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span> qui <span class=\"_ _46\"> </span>s\u2019explique <span class=\"_ _46\"> </span>principalement <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>ar <span class=\"_ _7\"> </span>d\u2019importantes factures <span class=\"_\"> </span>d\u2019\u00e9tape <span class=\"_\"> </span>\u00e9mises <span class=\"_\"> </span>en <span class=\"_\"> </span>Chine <span class=\"_\"> </span>avant <span class=\"_\"> </span>la <span class=\"_\"> </span>fin <span class=\"_\"> </span>de l\u2019ann\u00e9e.   Les <span class=\"_ _51\"> </span>cr\u00e9ances <span class=\"_ _51\"> </span>commerciales <span class=\"_ _51\"> </span>(\u00e0 <span class=\"_ _51\"> </span>l\u2019exclusion <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>la provision <span class=\"_ _44\"> </span>pour <span class=\"_ _44\"> </span>pertes <span class=\"_ _44\"> </span>de <span class=\"_ _44\"> </span>cr\u00e9dit <span class=\"_ _44\"> </span>attendues) comprennent <span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls22\">en</span> <span class=\"_ _0\"></span><span class=\"ls22\">202</span>2 <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>0,1 <span class=\"_ _0\"></span>million<span class=\"_ _2\"></span> relative <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>revalorisation <span class=\"_ _2c\"></span>des <span class=\"_ _2\"></span>cr\u00e9ances <span class=\"_ _2\"></span>commerciales dans une <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>tre devise <span class=\"_ _2\"></span>que la d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>vise <span class=\"_ _2\"></span>fo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ctionnelle des<span class=\"_ _2\"></span> diff\u00e9rentes <span class=\"_ _47\"> </span>entit\u00e9s <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>onsolid\u00e9<span class=\"_ _3\"></span>es <span class=\"_ _48\"> </span>(EUR <span class=\"_ _47\"> </span>0,4 <span class=\"_ _48\"> </span>million <span class=\"_ _47\"> </span>en 202<span class=\"ls1\">1<span class=\"lsd1\">).</span> </span>Au <span class=\"_ _49\"> </span>31 <span class=\"_ _49\"> </span>d\u00e9cembre, <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>\u2019ana<span class=\"_ _3\"></span>lyse <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>l\u2019\u00e9ch\u00e9ancier <span class=\"_ _49\"> </span>des cr\u00e9ances <span class=\"_ _0\"></span>commerciales <span class=\"_ _0\"></span>(\u00e0 <span class=\"_ _0\"></span>l\u2019exception <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>provisions pour <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dit <span class=\"_ _0\"></span>attendues<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pr\u00e9sente <span class=\"_ _0\"></span>comme suit : (EUR 000) TOTAL non \u00e9chu &lt; 30 jours 30<span class=\"ls1\">-</span>59<span class=\"ls1\"> </span>60<span class=\"ls1\">-</span>89<span class=\"ls1\"> </span>90<span class=\"ls1\">-179 </span>180<span class=\"ls1\">-269 </span>270<span class=\"ls1\">-360<span class=\"_ _0\"></span> </span>&gt; 1 an 2021 79<span class=\"ls1\"> </span>769<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>8 876 1 051 17<span class=\"ls1\"> </span>549<span class=\"ls1\"> </span>863<span class=\"ls1\"> </span>2 788 3 152 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>2022 113<span class=\"ls1\"> 663<span class=\"_ _0\"></span> </span>49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>627<span class=\"ls1\"> </span>5 297 1 785 2 087 3 844 3 566 6 609 Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre <span class=\"_ _0\"></span>2022<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _0\"></span></span>l<span class=\"ls22\">es</span> <span class=\"_ _0\"></span>provision<span class=\"ls67\">s <span class=\"_ _0\"></span></span>pour <span class=\"_ _0\"></span>perte<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>de cr\u00e9dit at<span class=\"_ _3\"></span>tendues s<span class=\"_ _3\"></span>ur cr\u00e9ances <span class=\"_ _2\"></span>commerciales s\u2019\u00e9l\u00e8ve <span class=\"_ _2\"></span>\u00e0 EUR <span class=\"_ _27\"></span>3,4 <span class=\"_ _26\"> </span>millions<span class=\"ls5f\">. <span class=\"_ _27\"> </span></span>Pour <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>alculer <span class=\"_ _1\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _27\"></span>pertes <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>dit attendues, le <span class=\"_ _0\"></span>groupe IBA <span class=\"_ _0\"></span> applique la <span class=\"_ _0\"></span>matrice globale d\u00e9crite <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>politiques <span class=\"_ _26\"> </span>comptables. <span class=\"_ _26\"> </span>La <span class=\"_ _26\"> </span>perte <span class=\"_ _27\"> </span>de cr\u00e9dit <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>alors <span class=\"_ _4e\"> </span>revue <span class=\"_ _4e\"> </span>en <span class=\"_ _6d\"> </span>d\u00e9tail <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _5\"> </span>prendre <span class=\"_ _4e\"> </span>en consid\u00e9ration d\u2019<span class=\"_ _0\"></span>autres facteurs sp\u00e9cifiques <span class=\"_ _0\"></span>\u00e0 certains clients <span class=\"_ _26\"> </span>tels <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>re<span class=\"_ _0\"></span>-n\u00e9gociat<span class=\"_ _3\"></span>ion, <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>op\u00e9rations<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>de refinancement du client et les garanties re\u00e7ues.Le tableau ci-dessous explique la relation entre les pertes de cr\u00e9dit attendues et les cr\u00e9an<span class=\"_ _3\"></span>ces <span class=\"_ _0\"></span>commerciales : Due Due from 1 from 91 Due from Due from Due more Not to 90 to 180 181 to 270 271 to 360 than 360 Total Trade (EUR 000) overdue days days days days days receivable Taux de pertes <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> cr\u00e9dit at<span class=\"_ _0\"></span>tendues 0%<span class=\"ls1\"> </span>25%<span class=\"ls1\"> </span>50%<span class=\"ls1\"> </span>75%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>476<span class=\"ls1\"> </span>863<span class=\"ls1\"> </span>2 788 3 152 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>79<span class=\"ls1\"> </span>769<span class=\"ls1\"> </span>Pertes <span class=\"lsb0\">de</span> cr\u00e9dit attendues c<span class=\"_ _0\"></span>alcul\u00e9es 216<span class=\"ls1\"> </span>1 394 2 364 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>929<span class=\"ls1\"> </span>Ajustement pour b<span class=\"_ _0\"></span>alances individuelles<span class=\"_ _0\"></span> non risqu\u00e9es -<span class=\"ls98\">39</span> -1 <span class=\"ls98\">348</span> -2 <span class=\"ls98\">309</span> -<span class=\"ls98\">30</span> 273 -<span class=\"ls98\">33</span> 969 Provision pour per<span class=\"_ _0\"></span>tes de cr\u00e9dit attendues comptabilis\u00e9es a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021 177<span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>55<span class=\"ls1\"> </span>3 682 3 960 Du Du entre entre 1 91 et Du entre Du entre Total Non et 90 180 181 et 270 271 et 360 Du \u00e0 plus Cr\u00e9ances (EUR 000) \u00e9chu jours jours jours jours de 360jours commerciales<span class=\"_ _0\"></span> Taux de pertes <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> cr\u00e9dit at<span class=\"_ _0\"></span>tendues 0%<span class=\"ls1\"> </span>25%<span class=\"ls1\"> </span>50%<span class=\"ls1\"> </span>75%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>47<span class=\"ls1\"> </span>709<span class=\"ls1\"> </span>2 087 3 844 3 566 6 609 113<span class=\"ls1\"> 663<span class=\"_ _0\"></span> </span>Pertes <span class=\"lsb0\">de</span> cr\u00e9dit attendues c<span class=\"_ _0\"></span>alcul\u00e9es 522<span class=\"ls1\"> </span>1 922 2 675 6 609 11<span class=\"ls1\"> </span>727<span class=\"ls1\"> </span>Ajustement pour b<span class=\"_ _0\"></span>alances individuelles<span class=\"_ _0\"></span> non risqu\u00e9es -309 -1 <span class=\"ls98\">753</span> -2 <span class=\"ls98\">624</span> -3 <span class=\"ls98\">677</span> -8 <span class=\"ls98\">363</span> Provision pour pert<span class=\"_ _0\"></span>es de cr\u00e9dit attendues comptabilis\u00e9es a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022 213<span class=\"ls1\"> </span>169<span class=\"ls1\"> </span>50<span class=\"ls1\"> </span>2 932 3 364 Les changements <span class=\"_ _3\"></span>apport\u00e9s \u00e0<span class=\"_ _3\"></span> l<span class=\"ls22\">a </span>provi<span class=\"_ _3\"></span>sion pour <span class=\"_ _3\"></span>pertes sur <span class=\"_ _2\"></span>cr\u00e9anc<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s attendues <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> cours d<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>deux derni\u00e8res <span class=\"_ _3\"></span>ann\u00e9es sont les suivants :  (EUR 000) Au 1er janvier <span class=\"_ _0\"></span>2021 4 026 Dotation de l\u2019ann\u00e9<span class=\"_ _0\"></span>e 595<span class=\"ls1\"> </span>Utilisation 0 Reprise -882 Transferts vers l<span class=\"_ _0\"></span>es actifs destin\u00e9s \u00e0 \u00eatr<span class=\"_ _0\"></span>e c\u00e9d\u00e9s 221<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 3 960 Dotation de l\u2019ann\u00e9<span class=\"_ _0\"></span>e 588<span class=\"ls1\"> </span>Utilisation -<span class=\"ls98\">24</span> Reprise -1 <span class=\"ls98\">337</span> Transferts depuis les<span class=\"_ _0\"></span> actifs destin\u00e9s \u00e0 \u00eatre c\u00e9<span class=\"_ _0\"></span>d\u00e9s 177<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 3 364 Les <span class=\"_ _47\"> </span>reprises <span class=\"_ _47\"> </span>repr\u00e9sentent <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>paiements <span class=\"_ _47\"> </span>re\u00e7us <span class=\"_ _47\"> </span>des clients <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>provisionn\u00e9s <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ann\u00e9es pr\u00e9c\u00e9dentes <span class=\"_\"> </span>et <span class=\"_\"> </span>conce<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>nent <span class=\"_\"> </span>principalement <span class=\"_\"> </span>l\u2019activit\u00e9 aux \u00c9tats-Unis.   La <span class=\"_ _27\"> </span>charge <span class=\"_ _27\"> </span>pour <span class=\"_ _26\"> </span>perte <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"> </span>attendue <span class=\"_ _27\"></span>est <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>cluse dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rubrique <span class=\"_ _0\"></span>\u00ab <span class=\"_ _1\"></span>Frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>administratifs <span class=\"_ _0\"></span>\u00bb du compte de r\u00e9sultats.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__107": {
   "value": "4.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\"> Secteurs d\u2019exploitatio<span class=\"_ _3\"></span>n </span></span>IBA <span class=\"_ _49\"> </span>a <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>\u00e9sign\u00e9 <span class=\"_ _49\"> </span>son <span class=\"_ _49\"> </span>Management <span class=\"_ _49\"> </span>Team <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mme (CODM-Chief <span class=\"_\"> </span>Officer <span class=\"_ _5\"> </span>Decision <span class=\"_\"> </span>Mak<span class=\"_ _0\"></span>er) <span class=\"_\"> </span>car <span class=\"_\"> </span>c\u2019est <span class=\"_\"> </span>l<span class=\"_ _0\"></span>e comit\u00e9 <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>d\u00e9cide <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>r\u00e9partition <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ressources <span class=\"_ _0\"></span>et de l\u2019\u00e9valuation des performances des composants du Groupe. 4.1. <span class=\"_ _8d\"> </span>SECTEURS D\u2019EXPLOITATION  Les <span class=\"_ _47\"> </span>secteurs <span class=\"_ _47\"> </span>op\u00e9rationnels <span class=\"_ _47\"> </span>sont <span class=\"_ _26\"> </span>d\u00e9<span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nis <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>fonction des informations fournies au Management Team. Sur la base <span class=\"_ _0\"></span>de ses rap<span class=\"_ _0\"></span>ports financiers internes et <span class=\"_ _0\"></span>compte tenu de la <span class=\"_ _3\"></span>principale source <span class=\"_ _3\"></span>de risque et <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>rentabilit\u00e9<span class=\"_ _3\"></span> du <span class=\"_ _d\"> </span>Groupe, <span class=\"_ _d\"> </span>IBA<span class=\"_ _2\"></span> <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>identifi\u00e9 <span class=\"_ _4f\"> </span>de<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>x <span class=\"_ _d\"> </span>segments op\u00e9rationnels. <span class=\"_ _6d\"> </span>Conform\u00e9ment <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>norme <span class=\"_ _5\"> </span>IF<span class=\"_ _0\"></span>RS <span class=\"_ _5\"> </span>8 Secteurs <span class=\"_ _5\"> </span>op\u00e9<span class=\"_ _0\"></span>ra<span class=\"_ _3\"></span>tionnels, <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_\"> </span>se<span class=\"_ _0\"></span>cteur<span class=\"_ _3\"></span>s <span class=\"_ _6d\"> </span>d\u2019activit\u00e9 <span class=\"_ _5\"> </span>sur lesquels l\u2019<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nformation secto<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>elle <span class=\"_ _0\"></span>est bas\u00e9e so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>(1) la Protonth\u00e9rapie <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>autres <span class=\"_ _49\"> </span>acc\u00e9l\u00e9rateurs <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>(2) <span class=\"_ _49\"> </span>la Dosim\u00e9trie. Des <span class=\"_ _23\"> </span>informations <span class=\"_ _23\"> </span>financi\u00e8res <span class=\"_ _23\"> </span>distinctes <span class=\"_ _23\"> </span>sont disponibles <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>secteurs <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>lis<span class=\"_ _3\"></span>\u00e9es <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span><span class=\"lscf\">le </span>Management <span class=\"_ _26\"> </span>Team <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>prendre <span class=\"_ _27\"> </span>des <span class=\"_ _26\"> </span>d\u00e9cisions <span class=\"_ _26\"> </span>sur les <span class=\"_ _47\"> </span>ressources <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>allouer <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>secteur <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>\u00e9valuer <span class=\"_ _47\"> </span>se<span class=\"_ _0\"></span>s performances<span class=\"ls5f\">. </span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Protonth\u00e9rapie <span class=\"_ _6d\"> </span>et <span class=\"_ _5\"> </span>autre<span class=\"_ _0\"></span>s <span class=\"_\"> </span>acc\u00e9l\u00e9rateu<span class=\"_ _0\"></span>rs<span class=\"ff36 ls9e\">: </span></span></span>Ce <span class=\"_ _1\"></span>secteur <span class=\"_ _1\"></span>constitue <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>bas<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>technologique des <span class=\"_ _51\"> </span>nombreuses<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>activit\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _51\"> </span>Groupe <span class=\"_ _51\"> </span>et inclut le <span class=\"_ _0\"></span>d\u00e9veloppement, la <span class=\"_ _0\"></span>fabrication et les services li\u00e9s au<span class=\"_ _3\"></span>x acc\u00e9l\u00e9rateurs de <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>articules \u00e0 <span class=\"_ _2\"></span>usage <span class=\"_ _2\"></span>m\u00e9dica<span class=\"_ _0\"></span>l <span class=\"_ _2c\"></span>et <span class=\"_ _3\"></span>industriel <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>sy<span class=\"_ _0\"></span>st\u00e8mes de protonth\u00e9rapie. <span class=\"_ _0\"></span> \u25aa <span class=\"_ _54\"> </span>Dosim\u00e9trie<span class=\"ff36\">: <span class=\"_ _53\"> </span>Ce <span class=\"_ _5a\"> </span>secte<span class=\"_ _0\"></span>ur <span class=\"_ _5a\"> </span>regroup<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>des  </span>activit\u00e9s <span class=\"_ _3\"></span>qui offrent <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ne <span class=\"_ _2\"></span>ga<span class=\"_ _0\"></span>mme <span class=\"_ _2\"></span>compl<span class=\"_ _0\"></span>\u00e8te <span class=\"_ _2\"></span>de solutions et s<span class=\"_ _0\"></span>ervices innova<span class=\"_ _0\"></span>ntes et de haute<span class=\"_ _0\"></span> qualit\u00e9 <span class=\"_ _49\"> </span>afin <span class=\"_ _50\"> </span>d\u2019am\u00e9liorer <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>\u2019efficacit\u00e9 <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>de minimiser <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>erreurs <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>domaine <span class=\"_ _48\"> </span>de l\u2019imagerie <span class=\"_ _47\"> </span>m\u00e9<span class=\"_ _0\"></span>dicale, <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _47\"> </span>radioth\u00e9rapie <span class=\"_ _48\"> </span>et en mati\u00e8re de proc\u00e9<span class=\"_ _0\"></span>dures d\u2019\u00e9talonnage.<span class=\"_ _0\"></span> Les <span class=\"_ _4\"> </span>r\u00e9sultats, <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>actifs <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>passifs <span class=\"_ _51\"> </span>sectoriels  comprennent <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>\u00e9l\u00e9ments <span class=\"_ _4e\"> </span>di<span class=\"_ _0\"></span>rectement <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>i\u00e9s <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4\"> </span>un<span class=\"_ _3\"></span> secteur, ainsi <span class=\"_ _2\"></span>que ceux qu<span class=\"_ _3\"></span>i peuvent <span class=\"ls67\">y <span class=\"_ _2\"></span><span class=\"ls1\">\u00eatre allou\u00e9<span class=\"_ _3\"></span>s  <span class=\"_ _3\"></span>sur </span></span>une base raisonnable.  Les <span class=\"_ _92\"> </span>d\u00e9penses <span class=\"_ _92\"> </span>d\u2019investissement <span class=\"_ _82\"> </span>sectoriels comprennent <span class=\"_ _52\"> </span>le <span class=\"_ _52\"> </span>co\u00fbt <span class=\"_ _52\"> </span>total <span class=\"_ _52\"> </span>des <span class=\"_ _58\"> </span>i<span class=\"_ _0\"></span>nvestis<span class=\"_ _3\"></span>sements en<span class=\"ls1\">courus <span class=\"_ _5b\"> </span>au <span class=\"_ _58\"> </span>cours <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>p\u00e9rio<span class=\"_ _0\"></span>d</span>e <span class=\"_ _5b\"> </span><span class=\"ls1\">au <span class=\"_ _5b\"> </span>titre <span class=\"_ _58\"> </span>d<span class=\"lsca\">e </span></span>l\u2019acquisition <span class=\"_ _61\"> </span>d\u2019immobilisations <span class=\"_ _61\"> </span>corporelles <span class=\"_ _61\"> </span>et incorporel<span class=\"lsc9\">le</span>s, \u00e0 l\u2019exception des goodwill.  4.1.1 <span class=\"_ _23\"> </span>Compte de r\u00e9sul<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>at S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">I<span class=\"_ _0\"></span>NC<span class=\"_ _0\"></span>ER<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>IT<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>ST<span class=\"_ _0\"></span>IM<span class=\"_ _0\"></span>AT<span class=\"_ _0\"></span>IO<span class=\"_ _0\"></span>N</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Reconnaissance de<span class=\"_ _0\"></span>s revenus : <span class=\"ff36\"> </span></span></span>Le <span class=\"_ _2c\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _2c\"></span>com<span class=\"_ _0\"></span>ptabilise <span class=\"_ _2\"></span>le <span class=\"_ _2c\"></span>r<span class=\"_ _0\"></span>evenu <span class=\"_ _2\"></span>au <span class=\"_ _2c\"></span>f<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>temps sur ces contrats <span class=\"_ _0\"></span>et l<span class=\"_ _3\"></span>\u2019avancement est mesur\u00e9 par<span class=\"_ _0\"></span> rapport <span class=\"_ _2\"></span>aux<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _2\"></span>support\u00e9s <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comparant <span class=\"_ _2\"></span>ce<span class=\"_ _0\"></span>ux-ci <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>r\u00e9aliser. <span class=\"_ _27\"></span>Le <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o\u00fbt <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sup<span class=\"_ _0\"></span>porter <span class=\"_ _1\"></span>est une <span class=\"_ _1\"></span>est<span class=\"_ _0\"></span>imation <span class=\"_ _1\"></span>sig<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>ficative<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>car <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>d\u00e9termine <span class=\"_ _27\"></span>les progr\u00e8s <span class=\"_ _47\"> </span>r\u00e9alis\u00e9s <span class=\"_ _47\"> </span>depu<span class=\"_ _0\"></span>is <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>d\u00e9but <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _26\"> </span>et<span class=\"_ _0\"></span> IBA <span class=\"_ _4\"> </span>comptabil<span class=\"_ _0\"></span>ise <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>revenus <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _4\"> </span>en fonction <span class=\"_ _59\"> </span>des <span class=\"_ _59\"> </span>av<span class=\"_ _0\"></span>ancements <span class=\"_ _59\"> </span>estim\u00e9s <span class=\"_ _69\"> </span>en pourcentage.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Contrats <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>pertes <span class=\"_ _58\"> </span>attendues <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>le </span></span>service Le <span class=\"_ _47\"> </span>Groupe <span class=\"_ _47\"> </span>comptabilise <span class=\"_ _47\"> </span>une <span class=\"_ _47\"> </span>provision <span class=\"_ _47\"> </span>pour <span class=\"_ _47\"> </span>contrat d\u00e9ficitaire lorsque <span class=\"_ _3\"></span>les co\u00fbts d'ex\u00e9cution <span class=\"_ _3\"></span>du contrat <span class=\"lsca\">qui </span>ne <span class=\"_ _4\"> </span>peuvent <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _4e\"> </span>\u00e9vit\u00e9s <span class=\"_ _4\"> </span>d\u00e9passent <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>a<span class=\"_ _0\"></span>vantages<span class=\"_ _2\"></span> \u00e9conomiques <span class=\"_ _2\"></span>attendus. <span class=\"_ _2c\"></span> <span class=\"_ _2\"></span>C'est <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>cas <span class=\"_ _2\"></span>lorsqu'on <span class=\"_ _2c\"></span>s'att<span class=\"_ _0\"></span>end<span class=\"_ _2\"></span> \u00e0 <span class=\"_ _5\"> </span>ce <span class=\"_\"> </span>qu'un <span class=\"_ _5\"> </span>contrat <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>service <span class=\"_\"> </span>g\u00e9n\u00e8<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>e <span class=\"_\"> </span>une <span class=\"_ _5\"> </span>marge n\u00e9gative <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>cours <span class=\"_ _47\"> </span>des <span class=\"_ _47\"> </span>ann\u00e9es <span class=\"_ _26\"> </span>restantes<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>terme.  Pour <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>h<span class=\"_ _3\"></span>aque <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>trat <span class=\"_ _27\"></span>pr\u00e9sentant <span class=\"_ _1\"></span>un <span class=\"_ _27\"></span>risque, <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>marge attendue <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>ann\u00e9es <span class=\"_ _2\"></span>restantes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>dur\u00e9e <span class=\"_ _2\"></span>initiale est <span class=\"_\"> </span>calcul\u00e9e <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>la <span class=\"_\"> </span>base <span class=\"_\"> </span>des <span class=\"_ _5\"> </span>derni\u00e8res <span class=\"_\"> </span>pr\u00e9visions disponibles <span class=\"_ _2\"></span>des <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>o\u00fbts <span class=\"_ _2c\"></span>futurs <span class=\"_ _2\"></span>n\u00e9cessai<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>satisfaire les o<span class=\"_ _3\"></span>bligations <span class=\"_ _2\"></span>d'IBA.  <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>marge est <span class=\"_ _2\"></span>ensuite <span class=\"_ _2\"></span>actualis\u00e9e \u00e0 l'aide d'un taux sans risque. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Contrat de licence av<span class=\"_ _0\"></span>ec CGN :  </span></span>En ao\u00fbt 2020, le groupe <span class=\"_ _3\"></span>a sign\u00e9 un contrat <span class=\"_ _3\"></span>de licence technologique <span class=\"_ _6f\"> </span>avec <span class=\"_ _6f\"> </span>CGN <span class=\"_ _6f\"> </span>Dasheng <span class=\"_ _6f\"> </span>Electron Accelerator Technology <span class=\"_ _0\"></span>Co., Ltd pour la <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>ourniture de biens <span class=\"_ _52\"> </span>et <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>services <span class=\"_ _58\"> </span>li\u00e9s <span class=\"_ _52\"> </span>\u00e0 <span class=\"_ _58\"> </span>son <span class=\"_ _52\"> </span>syst\u00e8me <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> protonth\u00e9rapie <span class=\"_ _1\"></span>multi-pi\u00e8ces. <span class=\"_ _1\"></span>Le <span class=\"_ _0\"></span>contrat <span class=\"_ _1\"></span>s\u2019applique <span class=\"_ _0\"></span>au territoire <span class=\"_ _47\"> </span>continental <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>R\u00e9publique <span class=\"_ _47\"> </span>populaire <span class=\"_ _47\"> </span>de Chine. \u00c9tant <span class=\"_ _47\"> </span>donn\u00e9 <span class=\"_ _26\"> </span>que <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _26\"> </span>contient <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>\u00e9l\u00e9ment <span class=\"_ _47\"> </span>de contrepartie <span class=\"_ _0\"></span>variable sous <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>forme d<span class=\"_ _0\"></span>\u2019une garantie <span class=\"_ _0\"></span>de bonne <span class=\"_ _48\"> </span>ex\u00e9cution <span class=\"_ _48\"> </span>inconditionnelle <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>irr\u00e9vocable <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur<span class=\"_ _3\"></span> laquelle <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>client <span class=\"_ _2\"></span>peut <span class=\"_ _2\"></span>puiser <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>une <span class=\"_ _2c\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _2c\"></span>maximale initiale de <span class=\"_ _0\"></span>EUR 15 millions (r\u00e9duite \u00e0 EUR <span class=\"_ _0\"></span>10 millions en <span class=\"_ _0\"></span>d\u00e9cembre <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>EUR 5 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>d\u00e9cembre 2022<span class=\"ls1\">), <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Direction a <span class=\"_ _0\"></span>d\u00e9cid\u00e9 <span class=\"_ _0\"></span>de ne<span class=\"_ _0\"></span> pas <span class=\"_ _0\"></span>reconna\u00eetre <span class=\"_ _0\"></span>le </span>revenu <span class=\"_ _48\"> </span>total <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>licence, <span class=\"_ _48\"> </span>compte <span class=\"_\"> </span>t<span class=\"_ _2\"></span>en<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>du <span class=\"_\"> </span>ni<span class=\"_ _3\"></span>veau d\u2019incertitude <span class=\"_ _26\"> </span>li\u00e9 <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>type <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>ven<span class=\"_ _0\"></span>te <span class=\"_ _26\"> </span>(unique <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>son genre <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>IBA). <span class=\"_ _1\"></span>Au <span class=\"_ _27\"></span>lieu <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cela, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>montant <span class=\"_ _1\"></span>restant de <span class=\"_ _0\"></span>la contrepartie <span class=\"_ _0\"></span>variable qui <span class=\"_ _0\"></span>est tr\u00e8s <span class=\"_ _0\"></span>sensible \u00e0 <span class=\"_ _0\"></span>des facteurs <span class=\"_ _48\"> </span>hors <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>l\u2019influence <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _3\"></span>\u2019entit\u00e9 <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>reconnu comme <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>passif <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>remboursement <span class=\"_ _1\"></span>jusqu\u2019\u00e0 <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>que l\u2019incertitude li\u00e9e <span class=\"_ _2\"></span>\u00e0 la <span class=\"_ _3\"></span>contrepartie <span class=\"_ _3\"></span>variable soit <span class=\"_ _2\"></span>r\u00e9solue.   En <span class=\"_ _2c\"></span>d\u00e9ce<span class=\"_ _0\"></span>mbre <span class=\"_ _2c\"></span>2021, <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>deux <span class=\"_ _2\"></span>parties <span class=\"_ _2c\"></span>on<span class=\"_ _0\"></span>t <span class=\"_ _2c\"></span>convenu de r\u00e9<span class=\"_ _0\"></span>duire la <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019obligation <span class=\"_ _0\"></span>\u00e0 EUR 10 <span class=\"_ _55\"> </span>millions <span class=\"_\"> </span><span class=\"ls96\">et <span class=\"_ _55\"> </span></span>de <span class=\"_ _48\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>r\u00e9dui<span class=\"_ _0\"></span>re <span class=\"_ _48\"> </span>encore<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>EUR <span class=\"_ _55\"> </span>5 millions <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>d\u00e9cembr<span class=\"_ _0\"></span>e <span class=\"_\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_\"> </span>el<span class=\"_ _0\"></span>le <span class=\"_\"> </span>n\u2019est<span class=\"_ _0\"></span> <span class=\"_\"> </span>pas<span class=\"_ _0\"></span> utilis\u00e9e, <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>res<span class=\"_ _0\"></span>te <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l\u2019incertitu<span class=\"_ _0\"></span>de <span class=\"_ _4\"> </span>devrait <span class=\"_ _4\"> </span>\u00eatre r\u00e9solu <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>date <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019expiration <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>performance de <span class=\"_ _55\"> </span>l\u2019obligation <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _55\"> </span>premi\u00e8re <span class=\"_ _55\"> </span>des <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>eux <span class=\"_ _48\"> </span>dates<span class=\"_ _0\"></span> suivantes : <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>pr\u00e8s <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>ivraison <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>com<span class=\"_ _0\"></span>posants <span class=\"_ _2\"></span>de l\u2019\u00e9quipement <span class=\"_ _26\"> </span>ou <span class=\"_ _27\"></span>48 <span class=\"_ _26\"> </span>mois <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"></span>c<span class=\"_ _0\"></span>ompte<span class=\"_ _3\"></span>r <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>la <span class=\"_ _26\"> </span>date d\u2019entr\u00e9e en vigueur de<span class=\"_ _0\"></span> l\u2019accord (25 ao\u00fbt 20<span class=\"_ _0\"></span>24)).<span class=\"ff38 fs3b fc10\"> <span class=\"fs35\"> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _0\"></span> </span></span>Le <span class=\"_ _1\"></span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reconnait <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>tif<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>d\u2019<span class=\"_ _0\"></span>imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sur les pertes<span class=\"_ _0\"></span> report\u00e9es  non <span class=\"_ _0\"></span>utilis<span class=\"_ _3\"></span>\u00e9es d<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ns <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a mesure<span class=\"_ _0\"></span> o\u00f9 des <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>taxables <span class=\"_ _2\"></span>seront <span class=\"_ _2\"></span>disponibles <span class=\"_ _2\"></span>contre <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>squels ces <span class=\"_ _1\"></span>actifs <span class=\"_ _27\"></span>pourront <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>utilis\u00e9s. <span class=\"_ _27\"></span>Les <span class=\"_ _1\"></span>estimations <span class=\"_ _1\"></span>des montants <span class=\"_ _23\"> </span>reconnus <span class=\"_ _23\"> </span>au <span class=\"_ _6f\"> </span>bilan <span class=\"_ _23\"> </span>sont <span class=\"_ _23\"> </span>\u00e9tabli<span class=\"_ _0\"></span>es<span class=\"_ _3\"></span> prudemment <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>plans <span class=\"_ _1\"></span>financiers <span class=\"_ _1\"></span>r\u00e9cents valid\u00e9s <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>Conseil <span class=\"_ _0\"></span>d\u2019administration <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>d\u00e9pendent<span class=\"_ _3\"></span> de <span class=\"_ _26\"> </span>certains <span class=\"_ _26\"> </span>jugements <span class=\"_ _26\"> </span>relatifs <span class=\"_ _26\"> </span>aux <span class=\"_ _26\"> </span>montants <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span> localisation <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>taxables <span class=\"_ _2\"></span>fu<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>urs <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>de la soci\u00e9t\u00e9 m\u00e8re du Groupe.  En 2022, un actif d\u2019imp\u00f4t diff\u00e9r\u00e9 <span class=\"_ _0\"></span>d\u2019EUR 10,9 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>a \u00e9t\u00e9 <span class=\"_ _0\"></span>comptabilis\u00e9 <span class=\"_ _0\"></span>sur les pertes <span class=\"_ _47\"> </span>fiscales<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>report\u00e9es <span class=\"_ _47\"> </span>en <span class=\"_ _47\"> </span>Belgique<span class=\"_ _0\"></span><span class=\"ff36\"> <span class=\"_ _47\"> </span></span>qui <span class=\"_ _47\"> </span>n'avaient pas <span class=\"_ _50\"> </span>\u00e9t\u00e9 <span class=\"_ _49\"> </span>comptabilis\u00e9es <span class=\"_ _50\"> </span>auparavant. <span class=\"_ _50\"> </span> <span class=\"_ _49\"> </span>Les <span class=\"_ _50\"> </span>plans financiers <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>pr\u00e9par\u00e9s <span class=\"_ _1\"></span>su<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>un <span class=\"_ _27\"></span>horizon <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>4 <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ns <span class=\"_ _1\"></span>et sont <span class=\"_ _27\"></span>bas\u00e9s <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>pr\u00e9vision <span class=\"_ _27\"></span>que <span class=\"_ _27\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>doublera presque <span class=\"_ _1\"></span>ses <span class=\"_ _27\"></span>revenus <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>p\u00e9riode <span class=\"_ _1\"></span>couverte par le p<span class=\"_ _3\"></span>lan avec <span class=\"_ _3\"></span>un ratio REBI<span class=\"_ _2\"></span>T/v<span class=\"_ _0\"></span>entes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> 10%, <span class=\"_ _3\"></span>en se<span class=\"_ _3\"></span> basant <span class=\"_ _49\"> </span>sur <span class=\"_ _49\"> </span>l'hypoth\u00e8se <span class=\"_ _49\"> </span>que <span class=\"_ _51\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>facteurs <span class=\"_ _49\"> </span>macro<span class=\"_ _0\"></span>-\u00e9conomiques <span class=\"_ _26\"> </span>se <span class=\"_ _26\"> </span>normalisent <span class=\"_ _27\"></span>au <span class=\"_ _26\"> </span>cours <span class=\"_ _26\"> </span>de <span class=\"_ _27\"> </span>l'an<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>\u00e9e <span class=\"_ _26\"> </span>\u00e0 venir. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ection <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>confiante <span class=\"_ _1\"></span>dan<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>\u00e0 d\u00e9velopper <span class=\"_ _1\"></span>l'entreprise <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>ann\u00e9es <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>venir <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>\u00e0 apporter de la valeur \u00e0 toutes les parties prenantes. D<span class=\"fs38\">O<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>AI<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span> J<span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>GE<span class=\"_ _0\"></span>ME<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>IG<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IF<span class=\"_ _0\"></span>IC<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>F</span>:<span class=\"_ _0\"></span><span class=\"fs38\"> <span class=\"_ _0\"></span></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">R\u00e9siliation du contrat<span class=\"_ _0\"></span> </span></span>En <span class=\"_ _2\"></span>fonction <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>termes <span class=\"_ _2\"></span>du <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _2c\"></span>avec <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>clients, <span class=\"_ _2\"></span>IBA peut <span class=\"_ _5\"> </span>mettre <span class=\"_ _5\"> </span>fin <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _5\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontrat<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>v<span class=\"_ _0\"></span>ente <span class=\"_ _5\"> </span>lorsque <span class=\"_ _5\"> </span>la contrepartie <span class=\"_ _2\"></span>ne r<span class=\"_ _3\"></span>especte <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>les terme<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>du <span class=\"_ _2\"></span>contrat. L<span class=\"_ _3\"></span>a direction <span class=\"_\"> </span>s'efforce <span class=\"_ _48\"> </span>toujours <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>trouver <span class=\"_\"> </span>une <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>olution<span class=\"_ _3\"></span> avec <span class=\"_ _0\"></span>le cl<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ent <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>biais <span class=\"_ _0\"></span>de n\u00e9gociations, <span class=\"_ _0\"></span>mais d<span class=\"_ _0\"></span>ans<span class=\"_ _3\"></span> certaines <span class=\"_ _46\"> </span>circonstances <span class=\"_ _5a\"> </span>rares, <span class=\"_ _46\"> </span>il <span class=\"_ _5a\"> </span>peut <span class=\"_ _46\"> </span>s'av\u00e9rer n\u00e9cessaire <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mettre <span class=\"_ _3\"></span>fin <span class=\"_ _2\"></span>\u00e0 un <span class=\"_ _2\"></span>contrat <span class=\"_ _2\"></span>afi<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>limite<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>les risques <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>les <span class=\"_ _5\"> </span>pertes <span class=\"_ _5\"> </span>pour <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>Groupe<span class=\"_ _0\"></span>. <span class=\"_\"> </span> <span class=\"_ _6d\"> </span>Si, <span class=\"_ _5\"> </span>apr\u00e8s n\u00e9gociation, <span class=\"_ _2\"></span>aucun <span class=\"_ _2\"></span>accord <span class=\"_ _2\"></span>n'a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>trouv\u00e9, <span class=\"_ _2\"></span>une <span class=\"_ _2\"></span>lettre <span class=\"_ _2\"></span>de r\u00e9siliation sera e<span class=\"_ _0\"></span>nvoy<span class=\"_ _3\"></span>\u00e9e. Les <span class=\"_ _0\"></span>d\u00e9p\u00f4ts et les pa<span class=\"_ _0\"></span>ieme<span class=\"_ _3\"></span>nts d'\u00e9tape <span class=\"_ _61\"> </span>non <span class=\"_ _61\"> </span>remboursables <span class=\"_ _61\"> </span>peuvent <span class=\"_ _61\"> </span>\u00eatre comptabilis\u00e9s en tant que produits dans le compte de r\u00e9sultat <span class=\"_ _26\"> </span>; <span class=\"_ _26\"> </span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>s <span class=\"_ _26\"> </span>ne <span class=\"_ _47\"> </span>seront <span class=\"_ _26\"> </span>comptabilis\u00e9s <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>Groupe qu'apr\u00e8s <span class=\"_ _48\"> </span>un <span class=\"_ _47\"> </span>d\u00e9lai <span class=\"_ _48\"> </span>raisonnable, <span class=\"_ _48\"> </span>c'est-\u00e0-dire <span class=\"_ _48\"> </span>une <span class=\"_ _48\"> </span>fois que le<span class=\"_ _0\"></span> risque de toute autre <span class=\"_ _0\"></span>r\u00e9clamation de la <span class=\"_ _0\"></span>part du client <span class=\"_ _26\"> </span>sera <span class=\"_ _27\"> </span>jug\u00e9 <span class=\"_ _26\"> </span>suffisamment <span class=\"_ _27\"> </span>faib<span class=\"_ _0\"></span>le <span class=\"_ _27\"></span>pour <span class=\"_ _27\"> </span>\u00e9v<span class=\"_ _0\"></span>iter <span class=\"_ _27\"></span>une reprise future des produits.<span class=\"ff3a fc10\"> </span>Les tableaux suivants <span class=\"_ _0\"></span>reprennent les d\u00e9t<span class=\"_ _0\"></span>ails <span class=\"ls96\">du</span> compte de r\u00e9su<span class=\"_ _0\"></span>ltat pour chaque secteur : <span class=\"_ _0\"></span> Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs <span class=\"_ _0\"></span> Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 189<span class=\"ls1\"> 608<span class=\"_ _0\"></span> </span>1 416 188<span class=\"ls1\"> 192<span class=\"_ _0\"></span> </span>141<span class=\"ls1\"> 330<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>862<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>0 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>119<span class=\"ls1\"> 308<span class=\"_ _0\"></span> </span>5 464 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 314<span class=\"ls1\"> 380<span class=\"_ _0\"></span> </span>1 416 312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>260<span class=\"ls1\"> 638<span class=\"_ _0\"></span> </span>52<span class=\"ls1\"> </span>326<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -206 686 -1 <span class=\"ls98\">416</span> -205 270 -177 579 -<span class=\"ls98\">27</span> 691 Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -<span class=\"ls98\">93</span> 184 0 -<span class=\"ls98\">93</span> 184 -<span class=\"ls98\">73</span> 441 -<span class=\"ls98\">19</span> 743 Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -1 <span class=\"ls98\">038</span> 0 -1 <span class=\"ls98\">038</span> -844 -194 R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>0 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>8 774 4 698 (Charges)/produits <span class=\"_ _0\"></span>financiers -3 <span class=\"ls98\">964</span> 0 -3 <span class=\"ls98\">964</span> -3 <span class=\"ls98\">893</span> -<span class=\"ls98\">71</span> Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence -1 <span class=\"ls98\">253</span> 0 -1 <span class=\"ls98\">253</span> -1 <span class=\"ls98\">253</span> 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts 8 255 0 8 255 3 628 4 627 (Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts -4 <span class=\"ls98\">376</span> 0 -4 <span class=\"ls98\">376</span> -4 <span class=\"ls98\">537</span> 161<span class=\"ls1\"> </span>R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 3 879 0 3 879 -909 4 788 REBITDA 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>0 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>087<span class=\"ls1\"> </span>6 495 Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 222<span class=\"ls1\"> 068<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 220<span class=\"ls1\"> 534</span>172<span class=\"ls1\"> 769<span class=\"_ _0\"></span> </span>47<span class=\"ls1\"> </span>765<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>0 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>134<span class=\"ls1\"> 530<span class=\"_ _0\"></span> </span>6 206 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 362<span class=\"ls1\"> 804<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 361<span class=\"ls1\"> 270</span>307<span class=\"ls1\"> 299<span class=\"_ _0\"></span> </span>53<span class=\"ls1\"> </span>971<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -236 0391 534 -234 505-203 956-<span class=\"ls98\">30</span> 549Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -115 7150 -115 715-<span class=\"ls98\">92</span> 946-<span class=\"ls98\">22</span> 769Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -6 <span class=\"ls98\">088</span>0 -6 <span class=\"ls98\">088</span>-5 <span class=\"ls98\">992</span>-<span class=\"ls98\">96</span>R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 4 962 0 4 962 4 405 557<span class=\"ls1\"> </span>(Charges)/produits <span class=\"_ _0\"></span>financiers -5 <span class=\"ls98\">395</span>0 -5 <span class=\"ls98\">395</span>-5 <span class=\"ls98\">363</span>-<span class=\"ls98\">32</span>Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence 3 0 3 3 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts -4300 -430-955525<span class=\"ls1\"> </span>(Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts 6 487 0 6 487 7 043 -556R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 6 057 0 6 057 6 088 -<span class=\"ls98\">31</span>REBITDA 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>0 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>443<span class=\"ls1\"> </span>3 128 Les information<span class=\"_ _3\"></span>s sectorielles pr\u00e9<span class=\"_ _2\"></span>sent\u00e9es sont nettes des<span class=\"_ _3\"></span> transactions inter<span class=\"_ _3\"></span>soci\u00e9t\u00e9s entre<span class=\"_ _3\"></span> les <span class=\"_ _0\"></span>segment<span class=\"_ _3\"></span>s. Le co\u00fbt des<span class=\"_ _3\"></span> ventes comprend principa<span class=\"_ _3\"></span>lement le co\u00fbt d<span class=\"_ _2\"></span>es mat\u00e9riaux et les co\u00fbt<span class=\"_ _3\"></span>s des avan<span class=\"_ _3\"></span>tages sociaux direc<span class=\"_ _3\"></span>tement li\u00e9s \u00e0 l<span class=\"_ _2\"></span>'<span class=\"_ _0\"></span> la prod<span class=\"_ _3\"></span>uction de l\u2019\u00e9quipement et la<span class=\"_ _3\"></span> prestation de<span class=\"_ _3\"></span>s services. Les char<span class=\"_ _3\"></span>ges d\u2019exploita<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ion<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mprennent \u00e9galemen<span class=\"_ _3\"></span>t principal<span class=\"_ _3\"></span>ement<span class=\"_ _0\"></span> les cha<span class=\"_ _3\"></span>rges li\u00e9es aux avantages<span class=\"_ _3\"></span> sociaux des e<span class=\"_ _3\"></span>mploy\u00e9s. Les sources de re<span class=\"_ _2\"></span>venus significatives sont d\u00e9ta<span class=\"_ _2\"></span>ill\u00e9es ci<span class=\"_ _0\"></span>-dessous<span class=\"_ _3\"></span>, conform\u00e9ment<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>\u00e0 l<span class=\"_ _3\"></span>\u2019analyse des a<span class=\"_ _3\"></span>ctivit\u00e9s pr\u00e9sen<span class=\"_ _3\"></span>t\u00e9e dans le rapport de ges<span class=\"_ _3\"></span>tion Pour l\u2019exerc<span class=\"_ _0\"></span>ice termin\u00e9 le <span class=\"_ _0\"></span>31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2022, <span class=\"_ _0\"></span>le chiffre <span class=\"_ _26\"> </span>d\u2019affaires <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>s\u2019est <span class=\"_ _26\"> </span>\u00e9lev\u00e9 <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>EUR 361,3 <span class=\"_ _0\"></span>millions, <span class=\"_ _0\"></span>soit <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>augment<span class=\"_ _0\"></span>ation <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>15,4% par <span class=\"_ _27\"></span>rap<span class=\"_ _0\"></span>port <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>2021 <span class=\"_ _26\"> </span>(2021:<span class=\"_ _0\"></span>EUR <span class=\"_ _27\"></span>313,<span class=\"_ _0\"></span>0 <span class=\"_ _27\"></span>millions), principalement compos\u00e9 <span class=\"_ _0\"></span>comme suit: \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _27\"></span>reven<span class=\"_ _0\"></span>us <span class=\"_ _1\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>segment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Protonth\u00e9r<span class=\"_ _0\"></span>apie <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t</span>autres <span class=\"_ _52\"> </span>acc\u00e9l\u00e9rat<span class=\"_ _0\"></span>eurs <span class=\"_ _52\"> </span>son<span class=\"_ _0\"></span>t <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _52\"> </span>307,3 millions, <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>augment<span class=\"_ _0\"></span>ation <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>7,90% par <span class=\"_ _5b\"> </span>rapport <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>2021 <span class=\"_ _5b\"> </span>(2021<span class=\"ls9e\">: <span class=\"_ _5b\"> </span></span>EUR <span class=\"_ _5b\"> </span>260,6<span class=\"_ _0\"></span> millions) <span class=\"ls9e\">: </span> \u2212<span class=\"_ _60\"> </span><span class=\"ff36 fcd\">Les <span class=\"ws1a6\">revenus <span class=\"ws1a7\">des <span class=\"ws1a8\">activit\u00e9s <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span></span></span>Protonth\u00e9rapie <span class=\"ws1aa\">s\u2019\u00e9l\u00e8vent <span class=\"ws1ab\">\u00e0 <span class=\"ls1d ws1\">218<span class=\"ls1\">,8<span class=\"ff46\"> </span></span></span></span></span>millions <span class=\"ws1ad\">(2021: <span class=\"ws1ae\">EUR <span class=\"ws1af\">169,9 <span class=\"ws1\">millions),<span class=\"ff46\"> </span></span></span></span></span>repr\u00e9sentant <span class=\"ws1b1\">une <span class=\"ws1b2\">augmentation <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span>28<span class=\"ff47\">,</span>7%<span class=\"ls1 ws1b3\"> <span class=\"ws1b4\">largement <span class=\"ws1b5\">expliqu\u00e9e <span class=\"ws1b6\">gr\u00e2ce <span class=\"ws1\">aux<span class=\"ff46\"> </span></span></span></span></span></span>avancements <span class=\"ws50\">significatifs <span class=\"ws14a\">r\u00e9alis\u00e9s <span class=\"ws1\">dans<span class=\"ff46\"> </span></span></span></span>les <span class=\"ws1b9\">projets <span class=\"ws1ba\">notammement <span class=\"ws1bb\">ceux <span class=\"ws1\">qui<span class=\"ff46\"> </span></span></span></span></span>avaient <span class=\"ws1bd\">\u00e9t\u00e9 <span class=\"ws1be\">ralentis <span class=\"ws1bf\">en <span class=\"ws1c0\">raison <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span></span></span>l\u2019environnement <span class=\"ws1c2\">macro\u00e9conomique <span class=\"ws1\">et<span class=\"ff46\"> </span></span></span>de <span class=\"ws1\">la pand\u00e9mie;</span>\u2212<span class=\"_ _60\"> </span><span class=\"ff36 fcd\">Les <span class=\"ws1c5\">revenus <span class=\"ws1c6\">des <span class=\"ws1c7\">activit\u00e9s <span class=\"ws1\">autres<span class=\"ff46\"> </span></span></span></span></span></span>acc\u00e9l\u00e9rateurs <span class=\"ws70\">s\u2019\u00e9l\u00e8vent <span class=\"ws1c9\">\u00e0 <span class=\"ls1d ws1\">88</span><span class=\"ws1ca\">,5 <span class=\"ws1\">millions<span class=\"ff46\"> </span></span></span></span></span>(2021: <span class=\"ws1cc\">EUR <span class=\"ws1cd\">90,7 <span class=\"ws1ce\">millions), <span class=\"ws1cf\">en <span class=\"ws1\">l\u00e9g\u00e8re<span class=\"ff46\"> </span></span></span></span></span></span>baisse de 2<span class=\"ff47\">,</span>4%;\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _1\"></span>revenus <span class=\"_ _0\"></span>du <span class=\"_ _1\"></span>segment <span class=\"_ _1\"></span>Dosim\u00e9trie <span class=\"_ _1\"></span><span class=\"lsa0\">d\u2019</span>EUR</span>54,0<span class=\"ls1\"> <span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>llions, <span class=\"_ _1\"></span>soit <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>l\u00e9g\u00e8re <span class=\"_ _27\"></span>diminution <span class=\"_ _1\"></span>de</span>3,1%<span class=\"ls1\"> <span class=\"_ _48\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _55\"> </span>2021 <span class=\"_ _48\"> </span>(</span>2021<span class=\"ls1\">:EUR <span class=\"_ _48\"> </span>52,<span class=\"_ _0\"></span>3</span>millions) <span class=\"_ _50\"> </span>car <span class=\"_ _50\"> </span>les <span class=\"_ _5b\"> </span>performances <span class=\"_ _5b\"> </span>de <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>etteann\u00e9e-l\u00e0 \u00e9taient ex<span class=\"_ _0\"></span>ceptionnelles<span class=\"ls9e\">.</span>Pour <span class=\"_ _3\"></span>l\u2019exercice <span class=\"_ _3\"></span>termin\u00e9 <span class=\"ls96\">au</span> <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>d\u00e9cembre <span class=\"_ _3\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>la marge brute<span class=\"_ _0\"></span> du Groupe <span class=\"_ _0\"></span>(35,1%) <span class=\"_ _0\"></span>s\u2019est am\u00e9lior\u00e9e par <span class=\"_ _d\"> </span>ra<span class=\"_ _0\"></span>pport <span class=\"_ _d\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>20<span class=\"_ _0\"></span>21 <span class=\"_ _d\"> </span>(<span class=\"ls96\">34,4%</span>)<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>malgr\u00e9<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>l<span class=\"lsa0\">a </span>reconnaissance <span class=\"_ _d\"> </span>du <span class=\"_ _4f\"> </span>sub<span class=\"_ _0\"></span>side <span class=\"_ _4f\"> </span>prov<span class=\"_ _0\"></span>enant <span class=\"_ _4f\"> </span>du<span class=\"_ _0\"></span> Paycheck <span class=\"_ _6d\"> </span>Protection <span class=\"_ _6d\"> </span>Pro<span class=\"_ _0\"></span>gram <span class=\"_ _5\"> </span>aux <span class=\"_ _4e\"> </span>\u00c9tats<span class=\"_ _0\"></span>-Unis pour <span class=\"_ _26\"> </span><span class=\"ls97\">EU<span class=\"lsc0\">R <span class=\"_ _26\"> </span></span></span>4,4 <span class=\"_ _26\"> </span>millions <span class=\"_ _26\"> </span>en <span class=\"_ _47\"> </span>2021. <span class=\"_ _26\"> </span> <span class=\"_ _26\"> </span>La <span class=\"_ _26\"></span>marge <span class=\"_ _26\"> </span><span class=\"ls96\">de </span>l\u2019exercice <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cours <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>\u00e9galement <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>touch\u00e9 <span class=\"_ _1\"></span>par la <span class=\"_ _1\"></span>faillite <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>Ru<span class=\"_ _0\"></span>therford, <span class=\"_ _1\"></span>tel <span class=\"_ _27\"></span>que <span class=\"_ _1\"></span>d\u00e9cr<span class=\"_ _0\"></span>it <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>note<span class=\"_ _0\"></span> 3.4<span class=\"ls1\">. </span>Pour <span class=\"_ _26\"></span>l\u2019exercice <span class=\"_ _27\"></span>ter<span class=\"_ _0\"></span>min\u00e9 <span class=\"_ _26\"></span><span class=\"lsa0\">au</span> <span class=\"_ _27\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, </span>les <span class=\"_ _55\"> </span>charges <span class=\"_\"> </span>d\u2019exploitation <span class=\"_\"> </span>du <span class=\"_ _55\"> </span>Groupe <span class=\"_ _55\"> </span>se <span class=\"_\"> </span>sont \u00e9lev\u00e9es \u00e0 <span class=\"_ _0\"></span>EUR 115,<span class=\"_ _0\"></span>7 millions, <span class=\"_ _0\"></span>repr\u00e9sentant une augmentation <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>24,2% <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>rapport <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>2021 (<span class=\"ls96\">2021</span>:EUR <span class=\"_ _7\"> </span><span class=\"lsa0\">93<span class=\"ls9e\">,2</span></span> <span class=\"_ _7\"> </span>millions). <span class=\"_ _7\"> </span> <span class=\"_ _7\"> </span>Ces <span class=\"_ _7\"> </span>d\u00e9penses comprennent <span class=\"_ _57\"> </span>les <span class=\"_ _d\"> </span>frais <span class=\"_ _57\"> </span>g\u00e9n\u00e9raux <span class=\"_ _57\"> </span>et <span class=\"_ _57\"> </span>frais administratifs <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>EUR <span class=\"_ _47\"> </span>49,1 <span class=\"_ _26\"> </span>millions, <span class=\"_ _47\"> </span>les <span class=\"_ _26\"></span>frais de <span class=\"_ _2\"></span>ve<span class=\"_ _0\"></span>nte <span class=\"_ _2\"></span>et de <span class=\"_ _2\"></span>marketing pour <span class=\"_ _3\"></span>EUR 24,8 <span class=\"_ _3\"></span>millions et <span class=\"_\"> </span>recherche <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>d\u00e9ve<span class=\"_ _0\"></span>loppement <span class=\"_\"> </span>net <span class=\"_\"> </span>de <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9dit recherche <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _51\"> </span>41,8 <span class=\"_ _49\"> </span>millions<span class=\"_ _0\"></span>. <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>Mal<span class=\"_ _0\"></span>gr\u00e9 <span class=\"_ _4\"> </span>u<span class=\"_ _0\"></span>n contr\u00f4le <span class=\"_ _5a\"> </span>efficace <span class=\"_ _5a\"> </span>des <span class=\"_ _5a\"> </span>frais <span class=\"_ _5a\"> </span>g\u00e9n\u00e9ra<span class=\"_ _0\"></span>ux, <span class=\"_ _46\"> </span>des<span class=\"_ _0\"></span> d\u00e9penses prudentes et <span class=\"_ _2\"></span>des mesures de<span class=\"_ _3\"></span> contr\u00f4le des <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _1\"></span>d'IBA<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>l\u2019augment<span class=\"_ _0\"></span>ation <span class=\"_ _1\"></span><span class=\"ls96\">des</span> <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _1\"></span>peu<span class=\"_ _0\"></span>t \u00eatre observ\u00e9e sur les trois types de d\u00e9pens<span class=\"_ _0\"></span>es et refl\u00e8te les conditio<span class=\"_ _0\"></span>ns de l\u2019environnement <span class=\"_ _0\"></span>macro-\u00e9conomique <span class=\"_ _57\"> </span>g\u00e9n\u00e9ral, <span class=\"_ _57\"> </span>mais <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>lle <span class=\"_ _57\"> </span>d\u00e9montre \u00e9galement <span class=\"_ _d\"> </span>les <span class=\"_ _4f\"> </span>efforts <span class=\"_ _d\"> </span>strat\u00e9giques <span class=\"_ _d\"> </span>qu\u2019IBA d\u00e9ploie <span class=\"_ _6d\"> </span>sur <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>deux <span class=\"_ _4e\"> </span>seg<span class=\"_ _0\"></span>ments <span class=\"_ _6d\"> </span>d\u2019exploitatio<span class=\"_ _0\"></span>n pour <span class=\"_ _4\"> </span>main<span class=\"_ _0\"></span>tenir <span class=\"_ _4\"> </span>son <span class=\"_ _51\"> </span>leade<span class=\"_ _0\"></span>rship <span class=\"_ _4\"> </span>technologique dans tous les secteurs<span class=\"_ _0\"></span> d\u2019activit\u00e9.  Pour <span class=\"_ _26\"></span>l\u2019exercice <span class=\"_ _27\"></span>ter<span class=\"_ _0\"></span>min\u00e9 <span class=\"_ _26\"></span><span class=\"lsa0\">au</span> <span class=\"_ _27\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, </span>l\u2019autre <span class=\"_ _0\"></span>r\u00e9su<span class=\"_ _0\"></span>ltat <span class=\"_ _0\"></span>d\u2019exploitati<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>(perte) <span class=\"_ _1\"></span>\u00e9tait <span class=\"_ _1\"></span><span class=\"lsa0\">d\u2019<span class=\"_ _3\"></span><span class=\"ls1\">EUR </span></span>-<span class=\"ls96\">6,1</span> <span class=\"_ _46\"> </span>mi<span class=\"_ _0\"></span>llions <span class=\"_ _46\"> </span>(<span class=\"ls96\">2021</span>: <span class=\"_ _5a\"> </span>EU<span class=\"_ _0\"></span>R <span class=\"_ _46\"> </span>-<span class=\"ls96\">1,0</span> <span class=\"_ _5a\"> </span>million) <span class=\"_ _5a\"> </span>etcomprend <span class=\"_ _61\"> </span>principalement <span class=\"_ _61\"> </span><span class=\"ls96\">des<span class=\"_ _0\"></span></span> <span class=\"_ _60\"> </span>cr\u00e9ances irrecouvrables, <span class=\"_ _27\"></span>nett<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>des <span class=\"_ _26\"></span>inventaires <span class=\"_ _27\"></span>r\u00e9cup\u00e9r\u00e9s<span class=\"_ _0\"></span> de <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>faillite <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>Rutherford<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>(telle <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>d\u00e9crit <span class=\"_ _47\"> </span>en note <span class=\"_ _2\"></span>3.4) pour <span class=\"_ _2\"></span>EUR 2,5 <span class=\"_ _2\"></span>millions.  <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>L\u2019autr<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>r\u00e9sultat op\u00e9rationnel <span class=\"_ _59\"> </span>a <span class=\"_ _69\"> </span>\u00e9galement <span class=\"_ _69\"> </span>\u00e9t\u00e9 <span class=\"_ _59\"> </span>im<span class=\"_ _0\"></span>pact\u00e9 n\u00e9gativement <span class=\"_ _49\"> </span>par <span class=\"_ _49\"> </span>un <span class=\"_ _49\"> </span>co<span class=\"_ _0\"></span>\u00fbt <span class=\"_ _51\"> </span>excepti<span class=\"_ _0\"></span>onnel <span class=\"_ _51\"> </span>des<span class=\"_ _0\"></span> services <span class=\"_ _26\"> </span>pass\u00e9s <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>plan <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>retraite <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _27\"></span>1,9<span class=\"_ _0\"></span> million <span class=\"_ _69\"> </span>(r\u00e9sult<span class=\"_ _0\"></span>ant <span class=\"_ _59\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _69\"> </span>changement <span class=\"_ _5d\"> </span>de compagnie <span class=\"_ _26\"> </span>d\u2019assura<span class=\"_ _0\"></span>nce <span class=\"_ _26\"> </span>groupe)<span class=\"ls9c\">, <span class=\"_ _26\"> </span></span>par <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>co\u00fbts<span class=\"_ _0\"></span> encourus <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>plan <span class=\"_ _2\"></span>d\u2019options <span class=\"_ _2\"></span>d\u2019achat <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>\u2019actions pour <span class=\"_ _0\"></span>EUR <span class=\"_ _1\"></span>0,9 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illion <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>par <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>contribution <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ur le <span class=\"_ _0\"></span>d\u00e9mant\u00e8lement <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>Cyc<span class=\"_ _0\"></span>lone <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>utilis\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>des fins <span class=\"_ _2\"></span>de recherche <span class=\"_ _2\"></span>pour EUR <span class=\"_ _2\"></span>0,6 million. <span class=\"_ _2\"></span> <span class=\"_ _3\"></span>La <span class=\"_ _2\"></span>pert<span class=\"_ _0\"></span>e comptabilis\u00e9e <span class=\"_\"> </span>en <span class=\"_ _6d\"> </span>2021<span class=\"lsd6\">  </span>repr\u00e9sente <span class=\"_ _6d\"> </span>les <span class=\"_\"> </span>co\u00fbts engag\u00e9s <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>le <span class=\"_ _7\"> </span>r\u00e9<span class=\"_ _0\"></span>gime <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>\u2019options <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>\u2019achat d\u2019actions. Le <span class=\"_ _48\"> </span>REBIT <span class=\"_ _55\"> </span>des <span class=\"_ _48\"> </span>deux <span class=\"_ _48\"> </span>sect<span class=\"_ _0\"></span>eurs <span class=\"_ _48\"> </span>a <span class=\"_ _48\"> </span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _47\"> </span>fort<span class=\"_ _0\"></span>ement impact\u00e9 par l'environnement inflationniste \u00e9lev\u00e9, ainsi <span class=\"_ _7\"> </span>qu\u2019\u00e0 <span class=\"_ _7\"> </span>l'investisseme<span class=\"_ _0\"></span>nt <span class=\"_ _52\"> </span>accr<span class=\"_ _0\"></span>u <span class=\"_ _52\"> </span>en <span class=\"_ _7\"> </span>R&amp;D, l'infrastructure, <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>technologies <span class=\"_ _47\"> </span>num\u00e9riques <span class=\"_ _47\"> </span>et la <span class=\"_ _26\"></span>durabilit\u00e9 <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>maintenir<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>l'offre <span class=\"_ _47\"> </span>de <span class=\"_ _27\"></span>p<span class=\"_ _0\"></span>ointe <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e IBA et investir dans sa cr<span class=\"_ _0\"></span>oissance future.<span class=\"_ _0\"></span> Pour l\u2019exerc<span class=\"_ _0\"></span>ice cl\u00f4tur\u00e9 <span class=\"ls96\">au</span> <span class=\"_ _0\"></span>31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2022, <span class=\"_ _0\"></span>le r\u00e9sultat <span class=\"_ _26\"></span>financier <span class=\"_ _27\"></span>(<span class=\"_ _0\"></span>charges) <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>\u2019\u00e9l\u00e8ve <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>EUR <span class=\"_ _26\"> </span>-<span class=\"_ _0\"></span>5,4 millions <span class=\"_ _55\"> </span>(2021:<span class=\"_ _0\"></span>EUR <span class=\"_ _55\"> </span>-4,0 <span class=\"_\"> </span>millions <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>charges), principalement compos\u00e9 <span class=\"_ _0\"></span>comme suit : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">les <span class=\"_ _3\"></span>int\u00e9r\u00eats pay\u00e9s <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>les dettes <span class=\"_ _3\"></span>et <span class=\"_ _3\"></span>les dettes </span></span>locatives <span class=\"_ _2\"></span>pou<span class=\"ls9b\">r <span class=\"_ _2\"></span><span class=\"ls1\">EUR <span class=\"_ _2\"></span>-1,9 <span class=\"_ _2\"></span>million <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>v<span class=\"_ _0\"></span>ariation </span></span>nette <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>juste v<span class=\"_ _0\"></span>aleur des <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>d\u00e9riv\u00e9s pour EUR -6,6 m<span class=\"_ _0\"></span>illions, \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Partiellement <span class=\"_\"> </span>compens\u00e9e <span class=\"_ _55\"> </span>par <span class=\"_ _55\"> </span>un <span class=\"_ _55\"> </span>gain <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>t </span></span>provenant <span class=\"_ _58\"> </span>d\u2019un <span class=\"_ _5b\"> </span>accord <span class=\"_ _58\"> </span>av<span class=\"_ _0\"></span>ec <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>ancien partenaire en Italie (EUR 0,9 million), par un<span class=\"_ _0\"></span> gain <span class=\"_ _48\"> </span>unique <span class=\"_ _48\"> </span>sur <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>ren\u00e9goc<span class=\"_ _0\"></span>iation <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>taux d\u2019int\u00e9r\u00eat <span class=\"_ _4\"> </span>avec <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>principaux <span class=\"_ _4\"> </span>pr\u00eateurs <span class=\"_ _4\"> </span>du Groupe <span class=\"_ _2\"></span>(v<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>note 0) <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>UR <span class=\"_ _2\"></span>0,6 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>on, <span class=\"_ _3\"></span>et par <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>revenus <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>comptes ba<span class=\"ls1\">ncaires <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>par <span class=\"_ _51\"> </span>rapport <span class=\"_ _4\"> </span>aux <span class=\"_ _51\"> </span>projets <span class=\"_ _4\"> </span>de </span>protonth\u00e9rapie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>,3 million <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> segment <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>prot<span class=\"_ _0\"></span>onth\u00e9rapie <span class=\"_ _50\"> </span>et <span class=\"_ _49\"> </span>autres<span class=\"_ _0\"></span> acc\u00e9l\u00e9rateurs<span class=\"_ _0\"></span>. Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre 2<span class=\"_ _0\"></span>022<span class=\"ls9e\">, <span class=\"_ _0\"></span></span>il <span class=\"_ _0\"></span>n'y <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pas de <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _0\"></span>li\u00e9s aux entit\u00e9s m<span class=\"_ _0\"></span>ises en \u00e9quivale<span class=\"_ _0\"></span>nce.  <span class=\"_ _0\"></span>Il y avait tr\u00e8s peu <span class=\"_ _0\"></span>d\u2019activit\u00e9s <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>nouvelle <span class=\"_ _0\"></span>entit\u00e9 <span class=\"_ _0\"></span>(PanT<span class=\"_ _0\"></span>era SA/<span class=\"ls1\">NV) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Cyclhad <span class=\"_ _0\"></span>SAS<span class=\"_ _0\"></span> </span>et <span class=\"_\"> </span>Normandy <span class=\"_\"> </span>H<span class=\"_ _0\"></span>adrontherapy <span class=\"_\"> </span>SAS <span class=\"_\"> </span>a <span class=\"_\"> </span>d\u00e9j\u00e0 <span class=\"_\"> </span>\u00e9<span class=\"_ _0\"></span>t\u00e9 r\u00e9duite <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>z\u00e9ro<span class=\"_ _0\"></span>. <span class=\"_\"> </span> <span class=\"_\"> </span>IBA <span class=\"_\"> </span>ne <span class=\"_\"> </span>c<span class=\"_ _0\"></span>omptabilise <span class=\"_\"> </span>pas <span class=\"_\"> </span>sa quote-part <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>perte <span class=\"_ _48\"> </span>dans <span class=\"_ _47\"> </span>ces <span class=\"_ _47\"> </span>derni\u00e8res <span class=\"_ _47\"> </span>au<span class=\"_ _0\"></span>-del\u00e0 <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"></span>valeur <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>son <span class=\"_ _26\"></span>investissement <span class=\"_ _26\"> </span>car <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> Groupe <span class=\"_ _55\"> </span>n\u2019a <span class=\"_ _55\"> </span>aucun <span class=\"_ _55\"> </span>engagement <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _48\"> </span>p<span class=\"_ _0\"></span>articiper <span class=\"_ _48\"> </span>\u00e0 une \u00e9ventuelle augmen<span class=\"_ _0\"></span>tation de capital future<span class=\"_ _0\"></span><span class=\"ls9e\">. </span> Au <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _27\"></span>2022<span class=\"_ _0\"></span><span class=\"ls9e\">, <span class=\"_ _1\"></span></span>le <span class=\"_ _27\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _1\"></span>comptabi<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>se une <span class=\"_ _6d\"> </span><span class=\"ls1\">recett<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>fiscale <span class=\"_ _6d\"> </span>d\u2019un <span class=\"_ _4e\"> </span>montant <span class=\"_ _4e\"> </span>d\u2019EUR <span class=\"_ _4e\"> </span>-</span>6,5<span class=\"_ _0\"></span><span class=\"ls1\"> </span>millions <span class=\"_ _7\"> </span>repr\u00e9sentant <span class=\"_ _46\"> </span>1508,6% <span class=\"_ _7\"> </span>du <span class=\"_ _7\"> </span>b\u00e9n\u00e9fice<span class=\"_ _0\"></span> avant imp\u00f4t. <span class=\"_ _0\"></span>Dans <span class=\"_ _0\"></span>le segment <span class=\"_ _0\"></span>Protonth\u00e9rapie et Autres <span class=\"_ _47\"> </span>Acc\u00e9l\u00e9rateurs<span class=\"_ _0\"></span>, <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge <span class=\"_ _47\"> </span>fiscal<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>r\u00e9su<span class=\"_ _0\"></span>lte de l\u2019\u00e9tat d\u2019avance<span class=\"_ _0\"></span>ment des projets d\u2019inst<span class=\"_ _0\"></span>allation, de <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _4e\"> </span>reconna<span class=\"_ _0\"></span>issance <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _4e\"> </span>revenus<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>et <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la marge <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>orrespondantes <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>certains <span class=\"_ _2\"></span>pay<span class=\"_ _0\"></span>s <span class=\"_ _2c\"></span>o\u00f9 <span class=\"_ _2\"></span>le taux <span class=\"_ _6d\"> </span>d\u2019imposition <span class=\"_ _6d\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_\"> </span>relat<span class=\"_ _0\"></span>ivement <span class=\"_\"> </span>\u00e9<span class=\"_ _0\"></span>lev\u00e9. <span class=\"_\"> </span> <span class=\"_ _4e\"> </span>La recette <span class=\"_ _7\"> </span>fiscale <span class=\"_ _7\"> </span>vient<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>la <span class=\"_ _7\"> </span>reconna<span class=\"_ _0\"></span>issance d\u2019actifs <span class=\"_ _27\"></span>d\u2019imp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les <span class=\"_ _27\"></span>pertes <span class=\"_ _27\"></span>fiscales reportables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Belgique <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR 10,<span class=\"_ _0\"></span>9 mil<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ons suite <span class=\"_ _27\"></span>aux <span class=\"_ _26\"> </span>pr\u00e9visions <span class=\"_ _26\"> </span>operationnelles <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>gro<span class=\"_ _0\"></span>upe positives.4.1.2 <span class=\"_ _23\"> </span>Situation financi\u00e8re<span class=\"_ _3\"></span> (EUR 000) Protonth\u00e9rapie <span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 et Autres Acc\u00e9l\u00e9ra<span class=\"_ _0\"></span>teurs  Dosim\u00e9trie<span class=\"_ _0\"></span> Groupe Actifs non courants<span class=\"_ _0\"></span> 103<span class=\"ls1\"> 765<span class=\"_ _0\"></span> </span>15<span class=\"ls1\"> </span>103<span class=\"ls1\"> </span>118<span class=\"ls1\"> 868<span class=\"_ _0\"></span> </span>Actifs courants<span class=\"_ _0\"></span> 408<span class=\"ls1\"> 474<span class=\"_ _0\"></span> </span>18<span class=\"ls1\"> </span>689<span class=\"ls1\"> </span>427<span class=\"ls1\"> 163<span class=\"_ _0\"></span> </span>Actifs sectoriels<span class=\"_ _0\"></span> 512<span class=\"ls1\"> 239<span class=\"_ _0\"></span> </span>33<span class=\"ls1\"> </span>792<span class=\"ls1\"> </span>546<span class=\"ls1\"> 031<span class=\"_ _0\"></span> </span>Participations dans l<span class=\"_ _0\"></span>es soci\u00e9t\u00e9s mises <span class=\"_ _0\"></span>en \u00e9quivalence 20<span class=\"ls1\"> </span>                                    <span class=\"_ _0\"></span>-    20<span class=\"ls1\"> </span>TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 512<span class=\"ls1\"> 259<span class=\"_ _0\"></span> </span>33<span class=\"ls1\"> </span>792<span class=\"ls1\"> </span>546<span class=\"ls1\"> 051<span class=\"_ _0\"></span> </span>Passifs non courant<span class=\"_ _0\"></span>s 69<span class=\"ls1\"> </span>209<span class=\"ls1\"> </span>2 383 71<span class=\"ls1\"> </span>592<span class=\"ls1\"> </span>Passifs courants<span class=\"_ _0\"></span> 337<span class=\"ls1\"> 887<span class=\"_ _0\"></span> </span>10<span class=\"ls1\"> </span>676<span class=\"ls1\"> </span>348<span class=\"ls1\"> 563<span class=\"_ _0\"></span> </span>Passifs sectoriels<span class=\"_ _0\"></span> 407<span class=\"ls1\"> 096<span class=\"_ _0\"></span> </span>13<span class=\"ls1\"> </span>059<span class=\"ls1\"> </span>420<span class=\"ls1\"> 155<span class=\"_ _0\"></span> </span>TOTAL DU PASSI<span class=\"_ _0\"></span>F 407<span class=\"ls1\"> 096<span class=\"_ _0\"></span> </span>13<span class=\"ls1\"> </span>059<span class=\"ls1\"> </span>420<span class=\"ls1\"> 155<span class=\"_ _0\"></span> </span>Autres informatio<span class=\"_ _0\"></span>ns sectorielles<span class=\"_ _0\"></span> D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements \u2013 Immobilisatio<span class=\"_ _0\"></span>ns incorporelles et co<span class=\"_ _0\"></span>rporelles 4 105 924<span class=\"ls1\"> </span>5 029 D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements \u2013 droits d\u2019utilisati<span class=\"_ _0\"></span>on d\u2019actifs 4 958 229<span class=\"ls1\"> </span>5 187 Amortissements sur<span class=\"_ _0\"></span> immobilisations corporell<span class=\"_ _0\"></span>es 6 830 1 540 8 370 Amortissements et <span class=\"_ _0\"></span>r\u00e9ductions de valeur sur im<span class=\"_ _0\"></span>mobilisations incorporelles et g<span class=\"_ _0\"></span>oodwill 1 277 246<span class=\"ls1\"> </span>1 523 D\u00e9penses de pers<span class=\"_ _0\"></span>onnels 131<span class=\"ls1\"> 290<span class=\"_ _0\"></span> </span>16<span class=\"ls1\"> </span>898<span class=\"ls1\"> </span>148<span class=\"ls1\"> 187<span class=\"_ _0\"></span> </span>Charges/(produits) <span class=\"_ _0\"></span>non d\u00e9caiss\u00e9s -4 <span class=\"ls98\">830</span> -938 -5 <span class=\"ls98\">769</span> Effectif \u00e0 la fin d<span class=\"_ _0\"></span>e l\u2019ann\u00e9e (ETP) 1 338 228<span class=\"ls1\"> </span>1 567 (EUR 000) Protonth\u00e9rapie <span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 et Autres Acc\u00e9l\u00e9ra<span class=\"_ _0\"></span>teurs  Dosim\u00e9trie<span class=\"_ _0\"></span> Groupe Actifs non courants<span class=\"_ _0\"></span> 99<span class=\"ls1\"> </span>932<span class=\"ls1\"> </span>23<span class=\"ls1\"> </span>218<span class=\"ls1\"> </span>123<span class=\"ls1\"> 150<span class=\"_ _0\"></span> </span>Actifs courants<span class=\"_ _0\"></span> 478<span class=\"ls1\"> 157<span class=\"_ _0\"></span> </span>22<span class=\"ls1\"> </span>319<span class=\"ls1\"> </span>500<span class=\"ls1\"> 476<span class=\"_ _0\"></span> </span>Actifs sectoriels<span class=\"_ _0\"></span> 578<span class=\"ls1\"> 089<span class=\"_ _0\"></span> </span>45<span class=\"ls1\"> </span>537<span class=\"ls1\"> </span>623<span class=\"ls1\"> 626<span class=\"_ _0\"></span> </span>Participations dans l<span class=\"_ _0\"></span>es soci\u00e9t\u00e9s mises en <span class=\"_ _0\"></span>\u00e9quivalence 273<span class=\"ls1\"> </span>                                    <span class=\"_ _0\"></span>-    273<span class=\"ls1\"> </span>TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 578<span class=\"ls1\"> 362<span class=\"_ _0\"></span> </span>45<span class=\"ls1\"> </span>537<span class=\"ls1\"> </span>623<span class=\"ls1\"> 899<span class=\"_ _0\"></span> </span>Passifs non courant<span class=\"_ _0\"></span>s 43<span class=\"ls1\"> </span>541<span class=\"ls1\"> </span>3 235 46<span class=\"ls1\"> </span>776<span class=\"ls1\"> </span>Passifs courants<span class=\"_ _0\"></span> 449<span class=\"ls1\"> 700<span class=\"_ _0\"></span> </span>11<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>461<span class=\"ls1\"> 172<span class=\"_ _0\"></span> </span>Passifs sectoriels<span class=\"_ _0\"></span> 493<span class=\"ls1\"> 241<span class=\"_ _0\"></span> </span>14<span class=\"ls1\"> </span>707<span class=\"ls1\"> </span>507<span class=\"ls1\"> 948<span class=\"_ _0\"></span> </span>TOTAL DU PASSI<span class=\"_ _0\"></span>F 493<span class=\"ls1\"> 241<span class=\"_ _0\"></span> </span>14<span class=\"ls1\"> </span>707<span class=\"ls1\"> </span>507<span class=\"ls1\"> 948<span class=\"_ _0\"></span> </span>Autres informatio<span class=\"_ _0\"></span>ns sectorielles<span class=\"_ _0\"></span> D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements \u2013 Immobilisatio<span class=\"_ _0\"></span>ns incorporelles et co<span class=\"_ _0\"></span>rporelles 6 286 1 043 7 329 D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements \u2013 droits d\u2019utilisati<span class=\"_ _0\"></span>on d\u2019actifs 2 004 1 297 3 301 Amortissements sur<span class=\"_ _0\"></span> immobilisations corporell<span class=\"_ _0\"></span>es et droits d\u2019utilisation d\u2019actifs<span class=\"_ _0\"></span> 7 103 1 886 8 989 Amortissements et <span class=\"_ _0\"></span>r\u00e9ductions de valeur sur im<span class=\"_ _0\"></span>mobilisations incorporelles et g<span class=\"_ _0\"></span>oodwill 1 135 587<span class=\"ls1\"> </span>1 722 D\u00e9penses de pers<span class=\"_ _0\"></span>onnels 154<span class=\"ls1\"> 788<span class=\"_ _0\"></span> </span>18<span class=\"ls1\"> </span>294<span class=\"ls1\"> </span>173<span class=\"ls1\"> 082<span class=\"_ _0\"></span> </span>Charges/(produits) <span class=\"_ _0\"></span>non d\u00e9caiss\u00e9s -<span class=\"ls98\">16</span> 759 237<span class=\"ls1\"> </span>-<span class=\"ls98\">16</span> 522 Effectif \u00e0 la fin d<span class=\"_ _0\"></span>e l\u2019ann\u00e9e (ETP) 1 512 252<span class=\"ls1\"> </span>1 764 * L<span class=\"lsb1\">es</span> positions bilanta<span class=\"_ _3\"></span>ires inter-soci\u00e9t\u00e9<span class=\"_ _3\"></span>s ne sont pas pr\u00e9sen<span class=\"_ _2\"></span>t\u00e9es dans les actifs et passif<span class=\"ls67\">s </span>de<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> sec<span class=\"_ _3\"></span>teurs d\u2019activit\u00e9<span class=\"_ _3\"></span>s. 4.2. <span class=\"_ _8d\"> </span>INFORMATIONS \u00c0 L\u2019\u00c9CHELLE DE L\u2019ENTIT\u00c9  Le <span class=\"_ _3\"></span>Groupe est pr\u00e9sent <span class=\"_ _3\"></span>dans trois <span class=\"_ _2\"></span>gra<span class=\"_ _0\"></span>ndes <span class=\"_ _3\"></span>zones g\u00e9ographiques : la Belgi<span class=\"_ _0\"></span>que, les \u00c9tats-Unis et le reste du <span class=\"_ _2\"></span>mond<span class=\"_ _0\"></span>e. <span class=\"_ _3\"></span>Les chiffres de<span class=\"_ _3\"></span> vente pr\u00e9sent\u00e9s ci<span class=\"ls1\">-apr\u00e8s <span class=\"_ _3\"></span>se <span class=\"ls96\">bas</span>ent sur la <span class=\"_ _2\"></span>loc<span class=\"_ _0\"></span>ali<span class=\"_ _3\"></span>sation des clients<span class=\"ls9c\">, </span></span>alors q<span class=\"_ _0\"></span>ue les <span class=\"_ _0\"></span>\u00e9l\u00e9ments<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>situation fi<span class=\"_ _0\"></span>nanci\u00e8re sectoriel reposent sur l<span class=\"_ _0\"></span>a localisation des actifs.(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Belgique USA Reste du monde<span class=\"_ _0\"></span> Groupe Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences et presta<span class=\"_ _0\"></span>tions de services*<span class=\"_ _0\"></span> 5 668 81<span class=\"ls1\"> </span>991<span class=\"ls1\"> </span>225<span class=\"ls1\"> 305<span class=\"_ _0\"></span> </span>312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>Actifs non courants<span class=\"_ _0\"></span> 80<span class=\"ls1\"> </span>651<span class=\"_ _0\"></span><span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>623<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>594<span class=\"ls1\"> </span>118<span class=\"ls1\"> 868<span class=\"_ _0\"></span> </span>Actifs courants<span class=\"_ _0\"></span> 333<span class=\"ls1\"> 742<span class=\"_ _0\"></span> </span>22<span class=\"ls1\"> </span>764<span class=\"ls1\"> </span>70<span class=\"ls1\"> </span>657<span class=\"ls1\"> </span>427<span class=\"ls1\"> 163<span class=\"_ _0\"></span> </span>Actifs sectoriels<span class=\"_ _0\"></span> 414<span class=\"ls1\"> 393<span class=\"_ _0\"></span> </span>33<span class=\"ls1\"> </span>387<span class=\"ls1\"> </span>98<span class=\"ls1\"> </span>251<span class=\"ls1\"> </span>546<span class=\"ls1\"> 031<span class=\"_ _0\"></span> </span>Participations dans l<span class=\"_ _0\"></span>es soci\u00e9t\u00e9s mises en <span class=\"_ _0\"></span>\u00e9quivalence 20<span class=\"ls1\"> </span>0 0 20<span class=\"ls1\"> </span>TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 414<span class=\"ls1\"> 413<span class=\"_ _0\"></span> </span>33<span class=\"ls1\"> </span>387<span class=\"ls1\"> </span>98<span class=\"ls1\"> </span>251<span class=\"ls1\"> </span>546<span class=\"ls1\"> 051<span class=\"_ _0\"></span> </span>D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements (immobilisatio<span class=\"_ _0\"></span>ns incorporelles et corporell<span class=\"_ _0\"></span>es) 3 681 201<span class=\"ls1\"> </span>1 147 5 029 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Belgique USA Reste du monde<span class=\"_ _0\"></span> Groupe Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences et presta<span class=\"_ _0\"></span>tions de services*<span class=\"_ _0\"></span> 4 252 127<span class=\"ls1\"> 716<span class=\"_ _0\"></span> </span>229<span class=\"ls1\"> 303<span class=\"_ _0\"></span> </span>361<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>Actifs non courants<span class=\"_ _0\"></span> 85<span class=\"ls1\"> </span>977<span class=\"_ _0\"></span><span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>25<span class=\"ls1\"> </span>912<span class=\"ls1\"> </span>123<span class=\"ls1\"> 150<span class=\"_ _0\"></span> </span>Actifs courants<span class=\"_ _0\"></span> 346<span class=\"ls1\"> 034<span class=\"_ _0\"></span> </span>35<span class=\"ls1\"> </span>382<span class=\"ls1\"> </span>119<span class=\"ls1\"> 060<span class=\"_ _0\"></span> </span>500<span class=\"ls1\"> 476<span class=\"_ _0\"></span> </span>Actifs sectoriels<span class=\"_ _0\"></span> 432<span class=\"ls1\"> 010<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>644<span class=\"ls1\"> </span>144<span class=\"ls1\"> 972<span class=\"_ _0\"></span> </span>623<span class=\"ls1\"> 626<span class=\"_ _0\"></span> </span>Participations dans l<span class=\"_ _0\"></span>es soci\u00e9t\u00e9s mises en <span class=\"_ _0\"></span>\u00e9quivalence 273<span class=\"ls1\"> </span>273<span class=\"ls1\"> </span>TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 432<span class=\"ls1\"> 283<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>644<span class=\"ls1\"> </span>144<span class=\"ls1\"> 972<span class=\"_ _0\"></span> </span>623<span class=\"ls1\"> 899<span class=\"_ _0\"></span> </span>D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements (immobilisatio<span class=\"_ _0\"></span>ns incorporelles et co<span class=\"_ _0\"></span>rporelles) 5 957 184<span class=\"ls1\"> </span>1 188 7 329 *Il n\u2019y a pas de <span class=\"_ _3\"></span>ventilation de<span class=\"_ _3\"></span>s ventes et de<span class=\"_ _3\"></span>s services disponible<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>pa<span class=\"_ _3\"></span>r secteur g\u00e9og<span class=\"_ _3\"></span>raphique. Au <span class=\"_ _46\"> </span>31 <span class=\"_ _46\"> </span>d\u00e9cembre <span class=\"_ _46\"> </span>2<span class=\"_ _0\"></span>022<span class=\"ls9c\">, <span class=\"_ _7\"> </span></span>aucu<span class=\"_ _0\"></span>n <span class=\"_ _7\"> </span>cl<span class=\"_ _0\"></span>ient <span class=\"_ _46\"> </span>ne repr\u00e9sente <span class=\"_ _3\"></span>\u00e0 <span class=\"_ _2\"></span>lui seul <span class=\"_ _2\"></span>plus de <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>% des <span class=\"_ _2\"></span>ventes et des services du Grou<span class=\"_ _0\"></span>pe. Au <span class=\"_ _26\"> </span>cours <span class=\"_ _26\"> </span>des <span class=\"_ _47\"> </span>exercices, <span class=\"_ _26\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>chiffre <span class=\"_ _26\"> </span>d\u2019affaires <span class=\"_ _26\"> </span>a<span class=\"_ _0\"></span> \u00e9t\u00e9 <span class=\"_ _1\"></span>comptab<span class=\"_ _0\"></span>ilis\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>ment <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _1\"></span>ou <span class=\"_ _27\"></span>au <span class=\"_ _1\"></span>fil du temps, comme in<span class=\"_ _0\"></span>diqu\u00e9 ci-dessous : <span class=\"_ _0\"></span> Moment de la re<span class=\"_ _0\"></span>connaissance de revenus<span class=\"_ _0\"></span> 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Biens et services t<span class=\"_ _0\"></span>ransf\u00e9r\u00e9s \u00e0 un moment do<span class=\"_ _0\"></span>nn\u00e9 54<span class=\"ls1\"> </span>601<span class=\"ls1\"> </span>62<span class=\"ls1\"> </span>542<span class=\"ls1\"> </span>Biens et services t<span class=\"_ _0\"></span>ransf\u00e9r\u00e9s dans le tem<span class=\"_ _0\"></span>ps 258<span class=\"ls1\"> 363<span class=\"_ _0\"></span> </span>295<span class=\"ls1\"> 764<span class=\"_ _0\"></span> </span>Total revenus des <span class=\"_ _0\"></span>contrats avec les clients<span class=\"_ _0\"></span> 312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>358<span class=\"ls1\"> 306<span class=\"_ _0\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__110-1": {
   "value": "Les tableaux suivants <span class=\"_ _0\"></span>reprennent les d\u00e9t<span class=\"_ _0\"></span>ails <span class=\"ls96\">du</span> compte de r\u00e9su<span class=\"_ _0\"></span>ltat pour chaque secteur : <span class=\"_ _0\"></span> Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs <span class=\"_ _0\"></span> Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 189<span class=\"ls1\"> 608<span class=\"_ _0\"></span> </span>1 416 188<span class=\"ls1\"> 192<span class=\"_ _0\"></span> </span>141<span class=\"ls1\"> 330<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>862<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>0 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>119<span class=\"ls1\"> 308<span class=\"_ _0\"></span> </span>5 464 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 314<span class=\"ls1\"> 380<span class=\"_ _0\"></span> </span>1 416 312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>260<span class=\"ls1\"> 638<span class=\"_ _0\"></span> </span>52<span class=\"ls1\"> </span>326<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -206 686 -1 <span class=\"ls98\">416</span> -205 270 -177 579 -<span class=\"ls98\">27</span> 691 Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -<span class=\"ls98\">93</span> 184 0 -<span class=\"ls98\">93</span> 184 -<span class=\"ls98\">73</span> 441 -<span class=\"ls98\">19</span> 743 Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -1 <span class=\"ls98\">038</span> 0 -1 <span class=\"ls98\">038</span> -844 -194 R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>0 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>8 774 4 698 (Charges)/produits <span class=\"_ _0\"></span>financiers -3 <span class=\"ls98\">964</span> 0 -3 <span class=\"ls98\">964</span> -3 <span class=\"ls98\">893</span> -<span class=\"ls98\">71</span> Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence -1 <span class=\"ls98\">253</span> 0 -1 <span class=\"ls98\">253</span> -1 <span class=\"ls98\">253</span> 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts 8 255 0 8 255 3 628 4 627 (Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts -4 <span class=\"ls98\">376</span> 0 -4 <span class=\"ls98\">376</span> -4 <span class=\"ls98\">537</span> 161<span class=\"ls1\"> </span>R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 3 879 0 3 879 -909 4 788 REBITDA 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>0 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>087<span class=\"ls1\"> </span>6 495 Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 222<span class=\"ls1\"> 068<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 220<span class=\"ls1\"> 534</span>172<span class=\"ls1\"> 769<span class=\"_ _0\"></span> </span>47<span class=\"ls1\"> </span>765<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>0 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>134<span class=\"ls1\"> 530<span class=\"_ _0\"></span> </span>6 206 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 362<span class=\"ls1\"> 804<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 361<span class=\"ls1\"> 270</span>307<span class=\"ls1\"> 299<span class=\"_ _0\"></span> </span>53<span class=\"ls1\"> </span>971<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -236 0391 534 -234 505-203 956-<span class=\"ls98\">30</span> 549Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -115 7150 -115 715-<span class=\"ls98\">92</span> 946-<span class=\"ls98\">22</span> 769Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -6 <span class=\"ls98\">088</span>0 -6 <span class=\"ls98\">088</span>-5 <span class=\"ls98\">992</span>-<span class=\"ls98\">96</span>R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 4 962 0 4 962 4 405 557<span class=\"ls1\"> </span>(Charges)/produits <span class=\"_ _0\"></span>financiers -5 <span class=\"ls98\">395</span>0 -5 <span class=\"ls98\">395</span>-5 <span class=\"ls98\">363</span>-<span class=\"ls98\">32</span>Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence 3 0 3 3 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts -4300 -430-955525<span class=\"ls1\"> </span>(Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts 6 487 0 6 487 7 043 -556R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 6 057 0 6 057 6 088 -<span class=\"ls98\">31</span>REBITDA 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>0 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>443<span class=\"ls1\"> </span>3 128Les sources de re<span class=\"_ _2\"></span>venus significatives sont d\u00e9ta<span class=\"_ _2\"></span>ill\u00e9es ci<span class=\"_ _0\"></span>-dessous<span class=\"_ _3\"></span>, conform\u00e9ment<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>\u00e0 l<span class=\"_ _3\"></span>\u2019analyse des a<span class=\"_ _3\"></span>ctivit\u00e9s pr\u00e9sen<span class=\"_ _3\"></span>t\u00e9e dans le rapport de ges<span class=\"_ _3\"></span>tion Pour l\u2019exerc<span class=\"_ _0\"></span>ice termin\u00e9 le <span class=\"_ _0\"></span>31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2022, <span class=\"_ _0\"></span>le chiffre <span class=\"_ _26\"> </span>d\u2019affaires <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>s\u2019est <span class=\"_ _26\"> </span>\u00e9lev\u00e9 <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>EUR 361,3 <span class=\"_ _0\"></span>millions, <span class=\"_ _0\"></span>soit <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>augment<span class=\"_ _0\"></span>ation <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>15,4% par <span class=\"_ _27\"></span>rap<span class=\"_ _0\"></span>port <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>2021 <span class=\"_ _26\"> </span>(2021:<span class=\"_ _0\"></span>EUR <span class=\"_ _27\"></span>313,<span class=\"_ _0\"></span>0 <span class=\"_ _27\"></span>millions), principalement compos\u00e9 <span class=\"_ _0\"></span>comme suit: \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _27\"></span>reven<span class=\"_ _0\"></span>us <span class=\"_ _1\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>segment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Protonth\u00e9r<span class=\"_ _0\"></span>apie <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t</span>autres <span class=\"_ _52\"> </span>acc\u00e9l\u00e9rat<span class=\"_ _0\"></span>eurs <span class=\"_ _52\"> </span>son<span class=\"_ _0\"></span>t <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _52\"> </span>307,3 millions, <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>augment<span class=\"_ _0\"></span>ation <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>7,90% par <span class=\"_ _5b\"> </span>rapport <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>2021 <span class=\"_ _5b\"> </span>(2021<span class=\"ls9e\">: <span class=\"_ _5b\"> </span></span>EUR <span class=\"_ _5b\"> </span>260,6<span class=\"_ _0\"></span> millions) <span class=\"ls9e\">: </span> \u2212<span class=\"_ _60\"> </span><span class=\"ff36 fcd\">Les <span class=\"ws1a6\">revenus <span class=\"ws1a7\">des <span class=\"ws1a8\">activit\u00e9s <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span></span></span>Protonth\u00e9rapie <span class=\"ws1aa\">s\u2019\u00e9l\u00e8vent <span class=\"ws1ab\">\u00e0 <span class=\"ls1d ws1\">218<span class=\"ls1\">,8<span class=\"ff46\"> </span></span></span></span></span>millions <span class=\"ws1ad\">(2021: <span class=\"ws1ae\">EUR <span class=\"ws1af\">169,9 <span class=\"ws1\">millions),<span class=\"ff46\"> </span></span></span></span></span>repr\u00e9sentant <span class=\"ws1b1\">une <span class=\"ws1b2\">augmentation <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span>28<span class=\"ff47\">,</span>7%<span class=\"ls1 ws1b3\"> <span class=\"ws1b4\">largement <span class=\"ws1b5\">expliqu\u00e9e <span class=\"ws1b6\">gr\u00e2ce <span class=\"ws1\">aux<span class=\"ff46\"> </span></span></span></span></span></span>avancements <span class=\"ws50\">significatifs <span class=\"ws14a\">r\u00e9alis\u00e9s <span class=\"ws1\">dans<span class=\"ff46\"> </span></span></span></span>les <span class=\"ws1b9\">projets <span class=\"ws1ba\">notammement <span class=\"ws1bb\">ceux <span class=\"ws1\">qui<span class=\"ff46\"> </span></span></span></span></span>avaient <span class=\"ws1bd\">\u00e9t\u00e9 <span class=\"ws1be\">ralentis <span class=\"ws1bf\">en <span class=\"ws1c0\">raison <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span></span></span>l\u2019environnement <span class=\"ws1c2\">macro\u00e9conomique <span class=\"ws1\">et<span class=\"ff46\"> </span></span></span>de <span class=\"ws1\">la pand\u00e9mie;</span>\u2212<span class=\"_ _60\"> </span><span class=\"ff36 fcd\">Les <span class=\"ws1c5\">revenus <span class=\"ws1c6\">des <span class=\"ws1c7\">activit\u00e9s <span class=\"ws1\">autres<span class=\"ff46\"> </span></span></span></span></span></span>acc\u00e9l\u00e9rateurs <span class=\"ws70\">s\u2019\u00e9l\u00e8vent <span class=\"ws1c9\">\u00e0 <span class=\"ls1d ws1\">88</span><span class=\"ws1ca\">,5 <span class=\"ws1\">millions<span class=\"ff46\"> </span></span></span></span></span>(2021: <span class=\"ws1cc\">EUR <span class=\"ws1cd\">90,7 <span class=\"ws1ce\">millions), <span class=\"ws1cf\">en <span class=\"ws1\">l\u00e9g\u00e8re<span class=\"ff46\"> </span></span></span></span></span></span>baisse de 2<span class=\"ff47\">,</span>4%;\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _1\"></span>revenus <span class=\"_ _0\"></span>du <span class=\"_ _1\"></span>segment <span class=\"_ _1\"></span>Dosim\u00e9trie <span class=\"_ _1\"></span><span class=\"lsa0\">d\u2019</span>EUR</span>54,0<span class=\"ls1\"> <span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>llions, <span class=\"_ _1\"></span>soit <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>l\u00e9g\u00e8re <span class=\"_ _27\"></span>diminution <span class=\"_ _1\"></span>de</span>3,1%<span class=\"ls1\"> <span class=\"_ _48\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _55\"> </span>2021 <span class=\"_ _48\"> </span>(</span>2021<span class=\"ls1\">:EUR <span class=\"_ _48\"> </span>52,<span class=\"_ _0\"></span>3</span>millions) <span class=\"_ _50\"> </span>car <span class=\"_ _50\"> </span>les <span class=\"_ _5b\"> </span>performances <span class=\"_ _5b\"> </span>de <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>etteann\u00e9e-l\u00e0 \u00e9taient ex<span class=\"_ _0\"></span>ceptionnelles<span class=\"ls9e\">.</span>Pour <span class=\"_ _3\"></span>l\u2019exercice <span class=\"_ _3\"></span>termin\u00e9 <span class=\"ls96\">au</span> <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>d\u00e9cembre <span class=\"_ _3\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>la marge brute<span class=\"_ _0\"></span> du Groupe <span class=\"_ _0\"></span>(35,1%) <span class=\"_ _0\"></span>s\u2019est am\u00e9lior\u00e9e par <span class=\"_ _d\"> </span>ra<span class=\"_ _0\"></span>pport <span class=\"_ _d\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>20<span class=\"_ _0\"></span>21 <span class=\"_ _d\"> </span>(<span class=\"ls96\">34,4%</span>)<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>malgr\u00e9<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>l<span class=\"lsa0\">a </span>reconnaissance <span class=\"_ _d\"> </span>du <span class=\"_ _4f\"> </span>sub<span class=\"_ _0\"></span>side <span class=\"_ _4f\"> </span>prov<span class=\"_ _0\"></span>enant <span class=\"_ _4f\"> </span>du<span class=\"_ _0\"></span> Paycheck <span class=\"_ _6d\"> </span>Protection <span class=\"_ _6d\"> </span>Pro<span class=\"_ _0\"></span>gram <span class=\"_ _5\"> </span>aux <span class=\"_ _4e\"> </span>\u00c9tats<span class=\"_ _0\"></span>-Unis pour <span class=\"_ _26\"> </span><span class=\"ls97\">EU<span class=\"lsc0\">R <span class=\"_ _26\"> </span></span></span>4,4 <span class=\"_ _26\"> </span>millions <span class=\"_ _26\"> </span>en <span class=\"_ _47\"> </span>2021. <span class=\"_ _26\"> </span> <span class=\"_ _26\"> </span>La <span class=\"_ _26\"></span>marge <span class=\"_ _26\"> </span><span class=\"ls96\">de </span>l\u2019exercice <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cours <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>\u00e9galement <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>touch\u00e9 <span class=\"_ _1\"></span>par la <span class=\"_ _1\"></span>faillite <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>Ru<span class=\"_ _0\"></span>therford, <span class=\"_ _1\"></span>tel <span class=\"_ _27\"></span>que <span class=\"_ _1\"></span>d\u00e9cr<span class=\"_ _0\"></span>it <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>note<span class=\"_ _0\"></span> 3.4<span class=\"ls1\">. </span>Pour <span class=\"_ _26\"></span>l\u2019exercice <span class=\"_ _27\"></span>ter<span class=\"_ _0\"></span>min\u00e9 <span class=\"_ _26\"></span><span class=\"lsa0\">au</span> <span class=\"_ _27\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, </span>les <span class=\"_ _55\"> </span>charges <span class=\"_\"> </span>d\u2019exploitation <span class=\"_\"> </span>du <span class=\"_ _55\"> </span>Groupe <span class=\"_ _55\"> </span>se <span class=\"_\"> </span>sont \u00e9lev\u00e9es \u00e0 <span class=\"_ _0\"></span>EUR 115,<span class=\"_ _0\"></span>7 millions, <span class=\"_ _0\"></span>repr\u00e9sentant une augmentation <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>24,2% <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>rapport <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>2021 (<span class=\"ls96\">2021</span>:EUR <span class=\"_ _7\"> </span><span class=\"lsa0\">93<span class=\"ls9e\">,2</span></span> <span class=\"_ _7\"> </span>millions). <span class=\"_ _7\"> </span> <span class=\"_ _7\"> </span>Ces <span class=\"_ _7\"> </span>d\u00e9penses comprennent <span class=\"_ _57\"> </span>les <span class=\"_ _d\"> </span>frais <span class=\"_ _57\"> </span>g\u00e9n\u00e9raux <span class=\"_ _57\"> </span>et <span class=\"_ _57\"> </span>frais administratifs <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>EUR <span class=\"_ _47\"> </span>49,1 <span class=\"_ _26\"> </span>millions, <span class=\"_ _47\"> </span>les <span class=\"_ _26\"></span>frais de <span class=\"_ _2\"></span>ve<span class=\"_ _0\"></span>nte <span class=\"_ _2\"></span>et de <span class=\"_ _2\"></span>marketing pour <span class=\"_ _3\"></span>EUR 24,8 <span class=\"_ _3\"></span>millions et <span class=\"_\"> </span>recherche <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>d\u00e9ve<span class=\"_ _0\"></span>loppement <span class=\"_\"> </span>net <span class=\"_\"> </span>de <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9dit recherche <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _51\"> </span>41,8 <span class=\"_ _49\"> </span>millions<span class=\"_ _0\"></span>. <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>Mal<span class=\"_ _0\"></span>gr\u00e9 <span class=\"_ _4\"> </span>u<span class=\"_ _0\"></span>n contr\u00f4le <span class=\"_ _5a\"> </span>efficace <span class=\"_ _5a\"> </span>des <span class=\"_ _5a\"> </span>frais <span class=\"_ _5a\"> </span>g\u00e9n\u00e9ra<span class=\"_ _0\"></span>ux, <span class=\"_ _46\"> </span>des<span class=\"_ _0\"></span> d\u00e9penses prudentes et <span class=\"_ _2\"></span>des mesures de<span class=\"_ _3\"></span> contr\u00f4le des <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _1\"></span>d'IBA<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>l\u2019augment<span class=\"_ _0\"></span>ation <span class=\"_ _1\"></span><span class=\"ls96\">des</span> <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _1\"></span>peu<span class=\"_ _0\"></span>t \u00eatre observ\u00e9e sur les trois types de d\u00e9pens<span class=\"_ _0\"></span>es et refl\u00e8te les conditio<span class=\"_ _0\"></span>ns de l\u2019environnement <span class=\"_ _0\"></span>macro-\u00e9conomique <span class=\"_ _57\"> </span>g\u00e9n\u00e9ral, <span class=\"_ _57\"> </span>mais <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>lle <span class=\"_ _57\"> </span>d\u00e9montre \u00e9galement <span class=\"_ _d\"> </span>les <span class=\"_ _4f\"> </span>efforts <span class=\"_ _d\"> </span>strat\u00e9giques <span class=\"_ _d\"> </span>qu\u2019IBA d\u00e9ploie <span class=\"_ _6d\"> </span>sur <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>deux <span class=\"_ _4e\"> </span>seg<span class=\"_ _0\"></span>ments <span class=\"_ _6d\"> </span>d\u2019exploitatio<span class=\"_ _0\"></span>n pour <span class=\"_ _4\"> </span>main<span class=\"_ _0\"></span>tenir <span class=\"_ _4\"> </span>son <span class=\"_ _51\"> </span>leade<span class=\"_ _0\"></span>rship <span class=\"_ _4\"> </span>technologique dans tous les secteurs<span class=\"_ _0\"></span> d\u2019activit\u00e9.  Pour <span class=\"_ _26\"></span>l\u2019exercice <span class=\"_ _27\"></span>ter<span class=\"_ _0\"></span>min\u00e9 <span class=\"_ _26\"></span><span class=\"lsa0\">au</span> <span class=\"_ _27\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, </span>l\u2019autre <span class=\"_ _0\"></span>r\u00e9su<span class=\"_ _0\"></span>ltat <span class=\"_ _0\"></span>d\u2019exploitati<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>(perte) <span class=\"_ _1\"></span>\u00e9tait <span class=\"_ _1\"></span><span class=\"lsa0\">d\u2019<span class=\"_ _3\"></span><span class=\"ls1\">EUR </span></span>-<span class=\"ls96\">6,1</span> <span class=\"_ _46\"> </span>mi<span class=\"_ _0\"></span>llions <span class=\"_ _46\"> </span>(<span class=\"ls96\">2021</span>: <span class=\"_ _5a\"> </span>EU<span class=\"_ _0\"></span>R <span class=\"_ _46\"> </span>-<span class=\"ls96\">1,0</span> <span class=\"_ _5a\"> </span>million) <span class=\"_ _5a\"> </span>etcomprend <span class=\"_ _61\"> </span>principalement <span class=\"_ _61\"> </span><span class=\"ls96\">des<span class=\"_ _0\"></span></span> <span class=\"_ _60\"> </span>cr\u00e9ances irrecouvrables, <span class=\"_ _27\"></span>nett<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>des <span class=\"_ _26\"></span>inventaires <span class=\"_ _27\"></span>r\u00e9cup\u00e9r\u00e9s<span class=\"_ _0\"></span> de <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>faillite <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>Rutherford<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>(telle <span class=\"_ _47\"> </span>que <span class=\"_ _47\"> </span>d\u00e9crit <span class=\"_ _47\"> </span>en note <span class=\"_ _2\"></span>3.4) pour <span class=\"_ _2\"></span>EUR 2,5 <span class=\"_ _2\"></span>millions.  <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>L\u2019autr<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>r\u00e9sultat op\u00e9rationnel <span class=\"_ _59\"> </span>a <span class=\"_ _69\"> </span>\u00e9galement <span class=\"_ _69\"> </span>\u00e9t\u00e9 <span class=\"_ _59\"> </span>im<span class=\"_ _0\"></span>pact\u00e9 n\u00e9gativement <span class=\"_ _49\"> </span>par <span class=\"_ _49\"> </span>un <span class=\"_ _49\"> </span>co<span class=\"_ _0\"></span>\u00fbt <span class=\"_ _51\"> </span>excepti<span class=\"_ _0\"></span>onnel <span class=\"_ _51\"> </span>des<span class=\"_ _0\"></span> services <span class=\"_ _26\"> </span>pass\u00e9s <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>plan <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>retraite <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _27\"></span>1,9<span class=\"_ _0\"></span> million <span class=\"_ _69\"> </span>(r\u00e9sult<span class=\"_ _0\"></span>ant <span class=\"_ _59\"> </span>d<span class=\"_ _0\"></span>\u2019un <span class=\"_ _69\"> </span>changement <span class=\"_ _5d\"> </span>de compagnie <span class=\"_ _26\"> </span>d\u2019assura<span class=\"_ _0\"></span>nce <span class=\"_ _26\"> </span>groupe)<span class=\"ls9c\">, <span class=\"_ _26\"> </span></span>par <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>co\u00fbts<span class=\"_ _0\"></span> encourus <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>plan <span class=\"_ _2\"></span>d\u2019options <span class=\"_ _2\"></span>d\u2019achat <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>\u2019actions pour <span class=\"_ _0\"></span>EUR <span class=\"_ _1\"></span>0,9 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illion <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>par <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>contribution <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ur le <span class=\"_ _0\"></span>d\u00e9mant\u00e8lement <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _0\"></span>Cyc<span class=\"_ _0\"></span>lone <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>utilis\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>des fins <span class=\"_ _2\"></span>de recherche <span class=\"_ _2\"></span>pour EUR <span class=\"_ _2\"></span>0,6 million. <span class=\"_ _2\"></span> <span class=\"_ _3\"></span>La <span class=\"_ _2\"></span>pert<span class=\"_ _0\"></span>e comptabilis\u00e9e <span class=\"_\"> </span>en <span class=\"_ _6d\"> </span>2021<span class=\"lsd6\">  </span>repr\u00e9sente <span class=\"_ _6d\"> </span>les <span class=\"_\"> </span>co\u00fbts engag\u00e9s <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>le <span class=\"_ _7\"> </span>r\u00e9<span class=\"_ _0\"></span>gime <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>\u2019options <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>\u2019achat d\u2019actions. Le <span class=\"_ _48\"> </span>REBIT <span class=\"_ _55\"> </span>des <span class=\"_ _48\"> </span>deux <span class=\"_ _48\"> </span>sect<span class=\"_ _0\"></span>eurs <span class=\"_ _48\"> </span>a <span class=\"_ _48\"> </span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _47\"> </span>fort<span class=\"_ _0\"></span>ement impact\u00e9 par l'environnement inflationniste \u00e9lev\u00e9, ainsi <span class=\"_ _7\"> </span>qu\u2019\u00e0 <span class=\"_ _7\"> </span>l'investisseme<span class=\"_ _0\"></span>nt <span class=\"_ _52\"> </span>accr<span class=\"_ _0\"></span>u <span class=\"_ _52\"> </span>en <span class=\"_ _7\"> </span>R&amp;D, l'infrastructure, <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>technologies <span class=\"_ _47\"> </span>num\u00e9riques <span class=\"_ _47\"> </span>et la <span class=\"_ _26\"></span>durabilit\u00e9 <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>maintenir<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>l'offre <span class=\"_ _47\"> </span>de <span class=\"_ _27\"></span>p<span class=\"_ _0\"></span>ointe <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e IBA et investir dans sa cr<span class=\"_ _0\"></span>oissance future.<span class=\"_ _0\"></span> Pour l\u2019exerc<span class=\"_ _0\"></span>ice cl\u00f4tur\u00e9 <span class=\"ls96\">au</span> <span class=\"_ _0\"></span>31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2022, <span class=\"_ _0\"></span>le r\u00e9sultat <span class=\"_ _26\"></span>financier <span class=\"_ _27\"></span>(<span class=\"_ _0\"></span>charges) <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>\u2019\u00e9l\u00e8ve <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>EUR <span class=\"_ _26\"> </span>-<span class=\"_ _0\"></span>5,4 millions <span class=\"_ _55\"> </span>(2021:<span class=\"_ _0\"></span>EUR <span class=\"_ _55\"> </span>-4,0 <span class=\"_\"> </span>millions <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>charges), principalement compos\u00e9 <span class=\"_ _0\"></span>comme suit : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">les <span class=\"_ _3\"></span>int\u00e9r\u00eats pay\u00e9s <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>les dettes <span class=\"_ _3\"></span>et <span class=\"_ _3\"></span>les dettes </span></span>locatives <span class=\"_ _2\"></span>pou<span class=\"ls9b\">r <span class=\"_ _2\"></span><span class=\"ls1\">EUR <span class=\"_ _2\"></span>-1,9 <span class=\"_ _2\"></span>million <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>v<span class=\"_ _0\"></span>ariation </span></span>nette <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>juste v<span class=\"_ _0\"></span>aleur des <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>d\u00e9riv\u00e9s pour EUR -6,6 m<span class=\"_ _0\"></span>illions, \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Partiellement <span class=\"_\"> </span>compens\u00e9e <span class=\"_ _55\"> </span>par <span class=\"_ _55\"> </span>un <span class=\"_ _55\"> </span>gain <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>t </span></span>provenant <span class=\"_ _58\"> </span>d\u2019un <span class=\"_ _5b\"> </span>accord <span class=\"_ _58\"> </span>av<span class=\"_ _0\"></span>ec <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>ancien partenaire en Italie (EUR 0,9 million), par un<span class=\"_ _0\"></span> gain <span class=\"_ _48\"> </span>unique <span class=\"_ _48\"> </span>sur <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>ren\u00e9goc<span class=\"_ _0\"></span>iation <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>taux d\u2019int\u00e9r\u00eat <span class=\"_ _4\"> </span>avec <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>principaux <span class=\"_ _4\"> </span>pr\u00eateurs <span class=\"_ _4\"> </span>du Groupe <span class=\"_ _2\"></span>(v<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>note 0) <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>UR <span class=\"_ _2\"></span>0,6 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>on, <span class=\"_ _3\"></span>et par <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>revenus <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>comptes ba<span class=\"ls1\">ncaires <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>par <span class=\"_ _51\"> </span>rapport <span class=\"_ _4\"> </span>aux <span class=\"_ _51\"> </span>projets <span class=\"_ _4\"> </span>de </span>protonth\u00e9rapie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>,3 million <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> segment <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>prot<span class=\"_ _0\"></span>onth\u00e9rapie <span class=\"_ _50\"> </span>et <span class=\"_ _49\"> </span>autres<span class=\"_ _0\"></span> acc\u00e9l\u00e9rateurs<span class=\"_ _0\"></span>. Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre 2<span class=\"_ _0\"></span>022<span class=\"ls9e\">, <span class=\"_ _0\"></span></span>il <span class=\"_ _0\"></span>n'y <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pas de <span class=\"_ _0\"></span>co\u00fbts <span class=\"_ _0\"></span>li\u00e9s aux entit\u00e9s m<span class=\"_ _0\"></span>ises en \u00e9quivale<span class=\"_ _0\"></span>nce.  <span class=\"_ _0\"></span>Il y avait tr\u00e8s peu <span class=\"_ _0\"></span>d\u2019activit\u00e9s <span class=\"_ _0\"></span>dans <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>nouvelle <span class=\"_ _0\"></span>entit\u00e9 <span class=\"_ _0\"></span>(PanT<span class=\"_ _0\"></span>era SA/<span class=\"ls1\">NV) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Cyclhad <span class=\"_ _0\"></span>SAS<span class=\"_ _0\"></span> </span>et <span class=\"_\"> </span>Normandy <span class=\"_\"> </span>H<span class=\"_ _0\"></span>adrontherapy <span class=\"_\"> </span>SAS <span class=\"_\"> </span>a <span class=\"_\"> </span>d\u00e9j\u00e0 <span class=\"_\"> </span>\u00e9<span class=\"_ _0\"></span>t\u00e9 r\u00e9duite <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>z\u00e9ro<span class=\"_ _0\"></span>. <span class=\"_\"> </span> <span class=\"_\"> </span>IBA <span class=\"_\"> </span>ne <span class=\"_\"> </span>c<span class=\"_ _0\"></span>omptabilise <span class=\"_\"> </span>pas <span class=\"_\"> </span>sa quote-part <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>perte <span class=\"_ _48\"> </span>dans <span class=\"_ _47\"> </span>ces <span class=\"_ _47\"> </span>derni\u00e8res <span class=\"_ _47\"> </span>au<span class=\"_ _0\"></span>-del\u00e0 <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"></span>valeur <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>son <span class=\"_ _26\"></span>investissement <span class=\"_ _26\"> </span>car <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> Groupe <span class=\"_ _55\"> </span>n\u2019a <span class=\"_ _55\"> </span>aucun <span class=\"_ _55\"> </span>engagement <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _48\"> </span>p<span class=\"_ _0\"></span>articiper <span class=\"_ _48\"> </span>\u00e0 une \u00e9ventuelle augmen<span class=\"_ _0\"></span>tation de capital future<span class=\"_ _0\"></span><span class=\"ls9e\">. </span> Au <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _27\"></span>2022<span class=\"_ _0\"></span><span class=\"ls9e\">, <span class=\"_ _1\"></span></span>le <span class=\"_ _27\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _1\"></span>comptabi<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>se une <span class=\"_ _6d\"> </span><span class=\"ls1\">recett<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>fiscale <span class=\"_ _6d\"> </span>d\u2019un <span class=\"_ _4e\"> </span>montant <span class=\"_ _4e\"> </span>d\u2019EUR <span class=\"_ _4e\"> </span>-</span>6,5<span class=\"_ _0\"></span><span class=\"ls1\"> </span>millions <span class=\"_ _7\"> </span>repr\u00e9sentant <span class=\"_ _46\"> </span>1508,6% <span class=\"_ _7\"> </span>du <span class=\"_ _7\"> </span>b\u00e9n\u00e9fice<span class=\"_ _0\"></span> avant imp\u00f4t. <span class=\"_ _0\"></span>Dans <span class=\"_ _0\"></span>le segment <span class=\"_ _0\"></span>Protonth\u00e9rapie et Autres <span class=\"_ _47\"> </span>Acc\u00e9l\u00e9rateurs<span class=\"_ _0\"></span>, <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>charge <span class=\"_ _47\"> </span>fiscal<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>r\u00e9su<span class=\"_ _0\"></span>lte de l\u2019\u00e9tat d\u2019avance<span class=\"_ _0\"></span>ment des projets d\u2019inst<span class=\"_ _0\"></span>allation, de <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _4e\"> </span>reconna<span class=\"_ _0\"></span>issance <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _4e\"> </span>revenus<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>et <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la marge <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>orrespondantes <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>certains <span class=\"_ _2\"></span>pay<span class=\"_ _0\"></span>s <span class=\"_ _2c\"></span>o\u00f9 <span class=\"_ _2\"></span>le taux <span class=\"_ _6d\"> </span>d\u2019imposition <span class=\"_ _6d\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_\"> </span>relat<span class=\"_ _0\"></span>ivement <span class=\"_\"> </span>\u00e9<span class=\"_ _0\"></span>lev\u00e9. <span class=\"_\"> </span> <span class=\"_ _4e\"> </span>La recette <span class=\"_ _7\"> </span>fiscale <span class=\"_ _7\"> </span>vient<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>la <span class=\"_ _7\"> </span>reconna<span class=\"_ _0\"></span>issance d\u2019actifs <span class=\"_ _27\"></span>d\u2019imp\u00f4ts <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _27\"></span>sur <span class=\"_ _26\"> </span>les <span class=\"_ _27\"></span>pertes <span class=\"_ _27\"></span>fiscales reportables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Belgique <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR 10,<span class=\"_ _0\"></span>9 mil<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ons suite <span class=\"_ _27\"></span>aux <span class=\"_ _26\"> </span>pr\u00e9visions <span class=\"_ _26\"> </span>operationnelles <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>gro<span class=\"_ _0\"></span>upe positives.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__113-1": {
   "value": "Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs <span class=\"_ _0\"></span> Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 189<span class=\"ls1\"> 608<span class=\"_ _0\"></span> </span>1 416 188<span class=\"ls1\"> 192<span class=\"_ _0\"></span> </span>141<span class=\"ls1\"> 330<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>862<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>0 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>119<span class=\"ls1\"> 308<span class=\"_ _0\"></span> </span>5 464 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 314<span class=\"ls1\"> 380<span class=\"_ _0\"></span> </span>1 416 312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>260<span class=\"ls1\"> 638<span class=\"_ _0\"></span> </span>52<span class=\"ls1\"> </span>326<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -206 686 -1 <span class=\"ls98\">416</span> -205 270 -177 579 -<span class=\"ls98\">27</span> 691 Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -<span class=\"ls98\">93</span> 184 0 -<span class=\"ls98\">93</span> 184 -<span class=\"ls98\">73</span> 441 -<span class=\"ls98\">19</span> 743 Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -1 <span class=\"ls98\">038</span> 0 -1 <span class=\"ls98\">038</span> -844 -194 R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>0 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>8 774 4 698 (Charges)/produits <span class=\"_ _0\"></span>financiers -3 <span class=\"ls98\">964</span> 0 -3 <span class=\"ls98\">964</span> -3 <span class=\"ls98\">893</span> -<span class=\"ls98\">71</span> Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence -1 <span class=\"ls98\">253</span> 0 -1 <span class=\"ls98\">253</span> -1 <span class=\"ls98\">253</span> 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts 8 255 0 8 255 3 628 4 627 (Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts -4 <span class=\"ls98\">376</span> 0 -4 <span class=\"ls98\">376</span> -4 <span class=\"ls98\">537</span> 161<span class=\"ls1\"> </span>R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 3 879 0 3 879 -909 4 788 REBITDA 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>0 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>087<span class=\"ls1\"> </span>6 495 Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 222<span class=\"ls1\"> 068<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 220<span class=\"ls1\"> 534</span>172<span class=\"ls1\"> 769<span class=\"_ _0\"></span> </span>47<span class=\"ls1\"> </span>765<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>0 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>134<span class=\"ls1\"> 530<span class=\"_ _0\"></span> </span>6 206 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 362<span class=\"ls1\"> 804<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 361<span class=\"ls1\"> 270</span>307<span class=\"ls1\"> 299<span class=\"_ _0\"></span> </span>53<span class=\"ls1\"> </span>971<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -236 0391 534 -234 505-203 956-<span class=\"ls98\">30</span> 549Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -115 7150 -115 715-<span class=\"ls98\">92</span> 946-<span class=\"ls98\">22</span> 769Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -6 <span class=\"ls98\">088</span>0 -6 <span class=\"ls98\">088</span>-5 <span class=\"ls98\">992</span>-<span class=\"ls98\">96</span>R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 4 962 0 4 962 4 405 557<span class=\"ls1\"> </span>(Charges)/produits <span class=\"_ _0\"></span>financiers -5 <span class=\"ls98\">395</span>0 -5 <span class=\"ls98\">395</span>-5 <span class=\"ls98\">363</span>-<span class=\"ls98\">32</span>Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence 3 0 3 3 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts -4300 -430-955525<span class=\"ls1\"> </span>(Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts 6 487 0 6 487 7 043 -556R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 6 057 0 6 057 6 088 -<span class=\"ls98\">31</span>REBITDA 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>0 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>443<span class=\"ls1\"> </span>3 128Les sources de re<span class=\"_ _2\"></span>venus significatives sont d\u00e9ta<span class=\"_ _2\"></span>ill\u00e9es ci<span class=\"_ _0\"></span>-dessous<span class=\"_ _3\"></span>, conform\u00e9ment<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>\u00e0 l<span class=\"_ _3\"></span>\u2019analyse des a<span class=\"_ _3\"></span>ctivit\u00e9s pr\u00e9sen<span class=\"_ _3\"></span>t\u00e9e dans le rapport de ges<span class=\"_ _3\"></span>tion Pour l\u2019exerc<span class=\"_ _0\"></span>ice termin\u00e9 le <span class=\"_ _0\"></span>31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2022, <span class=\"_ _0\"></span>le chiffre <span class=\"_ _26\"> </span>d\u2019affaires <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>s\u2019est <span class=\"_ _26\"> </span>\u00e9lev\u00e9 <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>EUR 361,3 <span class=\"_ _0\"></span>millions, <span class=\"_ _0\"></span>soit <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>augment<span class=\"_ _0\"></span>ation <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>15,4% par <span class=\"_ _27\"></span>rap<span class=\"_ _0\"></span>port <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>2021 <span class=\"_ _26\"> </span>(2021:<span class=\"_ _0\"></span>EUR <span class=\"_ _27\"></span>313,<span class=\"_ _0\"></span>0 <span class=\"_ _27\"></span>millions), principalement compos\u00e9 <span class=\"_ _0\"></span>comme suit: \u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _27\"></span>reven<span class=\"_ _0\"></span>us <span class=\"_ _1\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>segment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Protonth\u00e9r<span class=\"_ _0\"></span>apie <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t</span>autres <span class=\"_ _52\"> </span>acc\u00e9l\u00e9rat<span class=\"_ _0\"></span>eurs <span class=\"_ _52\"> </span>son<span class=\"_ _0\"></span>t <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _52\"> </span>307,3 millions, <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _27\"></span>une <span class=\"_ _26\"> </span>augment<span class=\"_ _0\"></span>ation <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>7,90% par <span class=\"_ _5b\"> </span>rapport <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _5b\"> </span>2021 <span class=\"_ _5b\"> </span>(2021<span class=\"ls9e\">: <span class=\"_ _5b\"> </span></span>EUR <span class=\"_ _5b\"> </span>260,6<span class=\"_ _0\"></span> millions) <span class=\"ls9e\">: </span> \u2212<span class=\"_ _60\"> </span><span class=\"ff36 fcd\">Les <span class=\"ws1a6\">revenus <span class=\"ws1a7\">des <span class=\"ws1a8\">activit\u00e9s <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span></span></span>Protonth\u00e9rapie <span class=\"ws1aa\">s\u2019\u00e9l\u00e8vent <span class=\"ws1ab\">\u00e0 <span class=\"ls1d ws1\">218<span class=\"ls1\">,8<span class=\"ff46\"> </span></span></span></span></span>millions <span class=\"ws1ad\">(2021: <span class=\"ws1ae\">EUR <span class=\"ws1af\">169,9 <span class=\"ws1\">millions),<span class=\"ff46\"> </span></span></span></span></span>repr\u00e9sentant <span class=\"ws1b1\">une <span class=\"ws1b2\">augmentation <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span>28<span class=\"ff47\">,</span>7%<span class=\"ls1 ws1b3\"> <span class=\"ws1b4\">largement <span class=\"ws1b5\">expliqu\u00e9e <span class=\"ws1b6\">gr\u00e2ce <span class=\"ws1\">aux<span class=\"ff46\"> </span></span></span></span></span></span>avancements <span class=\"ws50\">significatifs <span class=\"ws14a\">r\u00e9alis\u00e9s <span class=\"ws1\">dans<span class=\"ff46\"> </span></span></span></span>les <span class=\"ws1b9\">projets <span class=\"ws1ba\">notammement <span class=\"ws1bb\">ceux <span class=\"ws1\">qui<span class=\"ff46\"> </span></span></span></span></span>avaient <span class=\"ws1bd\">\u00e9t\u00e9 <span class=\"ws1be\">ralentis <span class=\"ws1bf\">en <span class=\"ws1c0\">raison <span class=\"ws1\">de<span class=\"ff46\"> </span></span></span></span></span></span>l\u2019environnement <span class=\"ws1c2\">macro\u00e9conomique <span class=\"ws1\">et<span class=\"ff46\"> </span></span></span>de <span class=\"ws1\">la pand\u00e9mie;</span>\u2212<span class=\"_ _60\"> </span><span class=\"ff36 fcd\">Les <span class=\"ws1c5\">revenus <span class=\"ws1c6\">des <span class=\"ws1c7\">activit\u00e9s <span class=\"ws1\">autres<span class=\"ff46\"> </span></span></span></span></span></span>acc\u00e9l\u00e9rateurs <span class=\"ws70\">s\u2019\u00e9l\u00e8vent <span class=\"ws1c9\">\u00e0 <span class=\"ls1d ws1\">88</span><span class=\"ws1ca\">,5 <span class=\"ws1\">millions<span class=\"ff46\"> </span></span></span></span></span>(2021: <span class=\"ws1cc\">EUR <span class=\"ws1cd\">90,7 <span class=\"ws1ce\">millions), <span class=\"ws1cf\">en <span class=\"ws1\">l\u00e9g\u00e8re<span class=\"ff46\"> </span></span></span></span></span></span>baisse de 2<span class=\"ff47\">,</span>4%;\u25aa<span class=\"_ _68\"> </span><span class=\"ff36 fcd\">Les <span class=\"_ _1\"></span>revenus <span class=\"_ _0\"></span>du <span class=\"_ _1\"></span>segment <span class=\"_ _1\"></span>Dosim\u00e9trie <span class=\"_ _1\"></span><span class=\"lsa0\">d\u2019</span>EUR</span>54,0<span class=\"ls1\"> <span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>llions, <span class=\"_ _1\"></span>soit <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>l\u00e9g\u00e8re <span class=\"_ _27\"></span>diminution <span class=\"_ _1\"></span>de</span>3,1%<span class=\"ls1\"> <span class=\"_ _48\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _55\"> </span>2021 <span class=\"_ _48\"> </span>(</span>2021<span class=\"ls1\">:EUR <span class=\"_ _48\"> </span>52,<span class=\"_ _0\"></span>3</span>millions) <span class=\"_ _50\"> </span>car <span class=\"_ _50\"> </span>les <span class=\"_ _5b\"> </span>performances <span class=\"_ _5b\"> </span>de <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>etteann\u00e9e-l\u00e0 \u00e9taient ex<span class=\"_ _0\"></span>ceptionnelles<span class=\"ls9e\">.</span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Belgique USA Reste du monde<span class=\"_ _0\"></span> Groupe Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences et presta<span class=\"_ _0\"></span>tions de services*<span class=\"_ _0\"></span> 5 668 81<span class=\"ls1\"> </span>991<span class=\"ls1\"> </span>225<span class=\"ls1\"> 305<span class=\"_ _0\"></span> </span>312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>Actifs non courants<span class=\"_ _0\"></span> 80<span class=\"ls1\"> </span>651<span class=\"_ _0\"></span><span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>623<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>594<span class=\"ls1\"> </span>118<span class=\"ls1\"> 868<span class=\"_ _0\"></span> </span>Actifs courants<span class=\"_ _0\"></span> 333<span class=\"ls1\"> 742<span class=\"_ _0\"></span> </span>22<span class=\"ls1\"> </span>764<span class=\"ls1\"> </span>70<span class=\"ls1\"> </span>657<span class=\"ls1\"> </span>427<span class=\"ls1\"> 163<span class=\"_ _0\"></span> </span>Actifs sectoriels<span class=\"_ _0\"></span> 414<span class=\"ls1\"> 393<span class=\"_ _0\"></span> </span>33<span class=\"ls1\"> </span>387<span class=\"ls1\"> </span>98<span class=\"ls1\"> </span>251<span class=\"ls1\"> </span>546<span class=\"ls1\"> 031<span class=\"_ _0\"></span> </span>Participations dans l<span class=\"_ _0\"></span>es soci\u00e9t\u00e9s mises en <span class=\"_ _0\"></span>\u00e9quivalence 20<span class=\"ls1\"> </span>0 0 20<span class=\"ls1\"> </span>TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 414<span class=\"ls1\"> 413<span class=\"_ _0\"></span> </span>33<span class=\"ls1\"> </span>387<span class=\"ls1\"> </span>98<span class=\"ls1\"> </span>251<span class=\"ls1\"> </span>546<span class=\"ls1\"> 051<span class=\"_ _0\"></span> </span>D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements (immobilisatio<span class=\"_ _0\"></span>ns incorporelles et corporell<span class=\"_ _0\"></span>es) 3 681 201<span class=\"ls1\"> </span>1 147 5 029 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Belgique USA Reste du monde<span class=\"_ _0\"></span> Groupe Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences et presta<span class=\"_ _0\"></span>tions de services*<span class=\"_ _0\"></span> 4 252 127<span class=\"ls1\"> 716<span class=\"_ _0\"></span> </span>229<span class=\"ls1\"> 303<span class=\"_ _0\"></span> </span>361<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>Actifs non courants<span class=\"_ _0\"></span> 85<span class=\"ls1\"> </span>977<span class=\"_ _0\"></span><span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>25<span class=\"ls1\"> </span>912<span class=\"ls1\"> </span>123<span class=\"ls1\"> 150<span class=\"_ _0\"></span> </span>Actifs courants<span class=\"_ _0\"></span> 346<span class=\"ls1\"> 034<span class=\"_ _0\"></span> </span>35<span class=\"ls1\"> </span>382<span class=\"ls1\"> </span>119<span class=\"ls1\"> 060<span class=\"_ _0\"></span> </span>500<span class=\"ls1\"> 476<span class=\"_ _0\"></span> </span>Actifs sectoriels<span class=\"_ _0\"></span> 432<span class=\"ls1\"> 010<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>644<span class=\"ls1\"> </span>144<span class=\"ls1\"> 972<span class=\"_ _0\"></span> </span>623<span class=\"ls1\"> 626<span class=\"_ _0\"></span> </span>Participations dans l<span class=\"_ _0\"></span>es soci\u00e9t\u00e9s mises en <span class=\"_ _0\"></span>\u00e9quivalence 273<span class=\"ls1\"> </span>273<span class=\"ls1\"> </span>TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 432<span class=\"ls1\"> 283<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>644<span class=\"ls1\"> </span>144<span class=\"ls1\"> 972<span class=\"_ _0\"></span> </span>623<span class=\"ls1\"> 899<span class=\"_ _0\"></span> </span>D\u00e9penses d\u2019inves<span class=\"_ _0\"></span>tissements (immobilisatio<span class=\"_ _0\"></span>ns incorporelles et co<span class=\"_ _0\"></span>rporelles) 5 957 184<span class=\"ls1\"> </span>1 188 7 329 *Il n\u2019y a pas de <span class=\"_ _3\"></span>ventilation de<span class=\"_ _3\"></span>s ventes et de<span class=\"_ _3\"></span>s services disponible<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>pa<span class=\"_ _3\"></span>r secteur g\u00e9og<span class=\"_ _3\"></span>raphique.13.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Actifs sur contrat et pa<span class=\"_ _2\"></span>ssifs sur contrat </span></span>Les contrats en cours ont les positions suivantes \u00e0 la fin de l\u2019ann\u00e9e :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Co\u00fbts activ\u00e9s et ma<span class=\"_ _0\"></span>rge reconnue 369<span class=\"ls1\"> 685<span class=\"_ _0\"></span> </span>383<span class=\"ls1\"> 734<span class=\"_ _0\"></span> </span>Moins: Acomptes re<span class=\"_ _0\"></span>\u00e7us sur commandes<span class=\"_ _0\"></span> -334 046 -344 343 Commandes en c<span class=\"_ _0\"></span>ou<span class=\"_ _3\"></span>rs d\u2019ex<span class=\"_ _0\"></span>\u00e9cution 35<span class=\"ls1\"> </span>639<span class=\"ls1\"> </span>39<span class=\"ls1\"> </span>391<span class=\"ls1\"> </span>Montants nets d<span class=\"_ _0\"></span>us aux clients sur comm<span class=\"_ _0\"></span>and<span class=\"_ _3\"></span>es en cour<span class=\"_ _0\"></span>s  -208 112 -296 219 Montants nets s<span class=\"_ _0\"></span>ur commandes en cours <span class=\"_ _0\"></span>d\u2019ex\u00e9cution  -172 473 -256 828 Montants factur<span class=\"_ _0\"></span>\u00e9s aux clients sur commandes e<span class=\"_ _0\"></span>n cours, mais pour lesquels<span class=\"_ _0\"></span> le paiement n\u2019a pas<span class=\"_ _0\"></span> encore \u00e9t\u00e9 re\u00e7u \u00e0 la date de cl\u00f4tur<span class=\"_ _0\"></span>e 4 255 11<span class=\"ls1\"> </span>161<span class=\"ls1\"> </span>Au <span class=\"_ _0\"></span>31 d\u00e9cembre <span class=\"_ _0\"></span>2022 e<span class=\"_ _0\"></span>t 31 <span class=\"_ _0\"></span>d\u00e9cembre 2021<span class=\"ls5f\">, <span class=\"_ _0\"></span><span class=\"lsc9\">il </span></span>n\u2019y <span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> pas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>commandes en <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>mises <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>garantie a<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>in de <span class=\"_ _46\"> </span><span class=\"ls1\"> <span class=\"_ _46\"> </span>couvrir <span class=\"_ _46\"> </span>le <span class=\"_ _46\"> </span>financement <span class=\"_ _46\"> </span>d\u2019un <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>ontrat <span class=\"_ _7\"> </span>de </span>protonth\u00e9rapie Au <span class=\"_ _48\"> </span>31 <span class=\"_\"> </span>d\u00e9cembre <span class=\"_ _48\"> </span>2022, <span class=\"_\"> </span>les <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ommandes <span class=\"_ _48\"> </span>en <span class=\"_ _48\"> </span>cours d\u2019ex\u00e9cution <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>montants <span class=\"_ _27\"></span>dus <span class=\"_ _27\"></span>aux <span class=\"_ _27\"></span>clients <span class=\"_ _26\"> </span>sur <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>es commandes <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>cours <span class=\"_ _4e\"> </span>montre <span class=\"_ _6d\"> </span>une <span class=\"_ _4e\"> </span>position <span class=\"_ _6d\"> </span>nette d\u2019EUR <span class=\"_ _4\"> </span>-2<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>6,8 <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>illions<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>compar\u00e9s <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>EUR <span class=\"_ _49\"> </span>-172,5 millions <span class=\"_ _49\"> </span>au <span class=\"_ _50\"> </span>31 <span class=\"_ _49\"> </span>d\u00e9cembre <span class=\"_ _49\"> </span>2<span class=\"_ _0\"></span>021. <span class=\"_ _49\"> </span>L\u2019augmentation d\u2019EUR <span class=\"_ _0\"></span>84,4 m<span class=\"_ _0\"></span>illions s\u2019<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>xplique <span class=\"_ _0\"></span>principalement par <span class=\"_ _0\"></span>le niveau <span class=\"_ _3\"></span>\u00e9lev\u00e9 de <span class=\"_ _2\"></span>facturation en <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span>et des <span class=\"_ _2\"></span>acomptes re\u00e7us \u00e0 la signature des commandes des clients.    Au 31 d<span class=\"_ _0\"></span>\u00e9cembre 2022 et au <span class=\"_ _0\"></span>31 d\u00e9cembre 2021, IBA n\u2019a pas identifi\u00e9 de risque relatif au recouvrement de ces <span class=\"_\"> </span>actifs <span class=\"_ _48\"> </span>sur <span class=\"_ _48\"> </span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>trat <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>par <span class=\"_ _48\"> </span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s\u00e9quent, <span class=\"_\"> </span>n'a <span class=\"_ _48\"> </span>pas reconnu <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>provisions <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>pertes <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>cr\u00e9dit attendues<span class=\"ls5f\">.  </span> Le <span class=\"_ _4\"> </span>prix <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>transaction<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>contrat <span class=\"_ _4\"> </span>allou\u00e9 <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>des  obligations <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>prestation <span class=\"_ _2c\"></span>restantes<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>(<span class=\"ls22\">non <span class=\"_ _2\"></span><span class=\"ls1\">satisfaites <span class=\"_ _2\"></span>ou </span></span>partiellement <span class=\"_ _0\"></span>satisfaites) <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>d\u00e9compose <span class=\"_ _0\"></span>comme <span class=\"_ _0\"></span>suit : <span class=\"ls1\"> </span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 A satisfaire dans un<span class=\"_ _0\"></span> an ou moins 255<span class=\"ls1\"> 229<span class=\"_ _0\"></span> </span>453<span class=\"ls1\"> 580<span class=\"_ _0\"></span> </span>A <span class=\"ls1\">satisfaire dans plus d'<span class=\"_ _0\"></span>un an </span>953<span class=\"ls1\"> 904<span class=\"_ _0\"></span> </span>1 073 387 Total du prix de ve<span class=\"_ _0\"></span>nte allou\u00e9 aux obligations de performance res<span class=\"_ _0\"></span>tantes (insatisfaites ou partie<span class=\"_ _0\"></span>llement satisfaites) 1 209 133 1 526 967",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__112-1": {
   "value": "Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs <span class=\"_ _0\"></span> Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 189<span class=\"ls1\"> 608<span class=\"_ _0\"></span> </span>1 416 188<span class=\"ls1\"> 192<span class=\"_ _0\"></span> </span>141<span class=\"ls1\"> 330<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>862<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>0 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>119<span class=\"ls1\"> 308<span class=\"_ _0\"></span> </span>5 464 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 314<span class=\"ls1\"> 380<span class=\"_ _0\"></span> </span>1 416 312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>260<span class=\"ls1\"> 638<span class=\"_ _0\"></span> </span>52<span class=\"ls1\"> </span>326<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -206 686 -1 <span class=\"ls98\">416</span> -205 270 -177 579 -<span class=\"ls98\">27</span> 691 Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -<span class=\"ls98\">93</span> 184 0 -<span class=\"ls98\">93</span> 184 -<span class=\"ls98\">73</span> 441 -<span class=\"ls98\">19</span> 743 Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -1 <span class=\"ls98\">038</span> 0 -1 <span class=\"ls98\">038</span> -844 -194 R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>0 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>8 774 4 698 (Charges)/produits <span class=\"_ _0\"></span>financiers -3 <span class=\"ls98\">964</span> 0 -3 <span class=\"ls98\">964</span> -3 <span class=\"ls98\">893</span> -<span class=\"ls98\">71</span> Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence -1 <span class=\"ls98\">253</span> 0 -1 <span class=\"ls98\">253</span> -1 <span class=\"ls98\">253</span> 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts 8 255 0 8 255 3 628 4 627 (Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts -4 <span class=\"ls98\">376</span> 0 -4 <span class=\"ls98\">376</span> -4 <span class=\"ls98\">537</span> 161<span class=\"ls1\"> </span>R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 3 879 0 3 879 -909 4 788 REBITDA 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>0 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>087<span class=\"ls1\"> </span>6 495 Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 222<span class=\"ls1\"> 068<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 220<span class=\"ls1\"> 534</span>172<span class=\"ls1\"> 769<span class=\"_ _0\"></span> </span>47<span class=\"ls1\"> </span>765<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>0 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>134<span class=\"ls1\"> 530<span class=\"_ _0\"></span> </span>6 206 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 362<span class=\"ls1\"> 804<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 361<span class=\"ls1\"> 270</span>307<span class=\"ls1\"> 299<span class=\"_ _0\"></span> </span>53<span class=\"ls1\"> </span>971<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -236 0391 534 -234 505-203 956-<span class=\"ls98\">30</span> 549Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -115 7150 -115 715-<span class=\"ls98\">92</span> 946-<span class=\"ls98\">22</span> 769Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -6 <span class=\"ls98\">088</span>0 -6 <span class=\"ls98\">088</span>-5 <span class=\"ls98\">992</span>-<span class=\"ls98\">96</span>R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 4 962 0 4 962 4 405 557<span class=\"ls1\"> </span>(Charges)/produits <span class=\"_ _0\"></span>financiers -5 <span class=\"ls98\">395</span>0 -5 <span class=\"ls98\">395</span>-5 <span class=\"ls98\">363</span>-<span class=\"ls98\">32</span>Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence 3 0 3 3 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts -4300 -430-955525<span class=\"ls1\"> </span>(Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts 6 487 0 6 487 7 043 -556R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 6 057 0 6 057 6 088 -<span class=\"ls98\">31</span>REBITDA 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>0 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>443<span class=\"ls1\"> </span>3 128 Les information<span class=\"_ _3\"></span>s sectorielles pr\u00e9<span class=\"_ _2\"></span>sent\u00e9es sont nettes des<span class=\"_ _3\"></span> transactions inter<span class=\"_ _3\"></span>soci\u00e9t\u00e9s entre<span class=\"_ _3\"></span> les <span class=\"_ _0\"></span>segment<span class=\"_ _3\"></span>s. Le co\u00fbt des<span class=\"_ _3\"></span> ventes comprend principa<span class=\"_ _3\"></span>lement le co\u00fbt d<span class=\"_ _2\"></span>es mat\u00e9riaux et les co\u00fbt<span class=\"_ _3\"></span>s des avan<span class=\"_ _3\"></span>tages sociaux direc<span class=\"_ _3\"></span>tement li\u00e9s \u00e0 l<span class=\"_ _2\"></span>'<span class=\"_ _0\"></span> la prod<span class=\"_ _3\"></span>uction de l\u2019\u00e9quipement et la<span class=\"_ _3\"></span> prestation de<span class=\"_ _3\"></span>s services. Les char<span class=\"_ _3\"></span>ges d\u2019exploita<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ion<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mprennent \u00e9galemen<span class=\"_ _3\"></span>t principal<span class=\"_ _3\"></span>ement<span class=\"_ _0\"></span> les cha<span class=\"_ _3\"></span>rges li\u00e9es aux avantages<span class=\"_ _3\"></span> sociaux des e<span class=\"_ _3\"></span>mploy\u00e9s.Pour <span class=\"_ _26\"></span>l\u2019exercice <span class=\"_ _27\"></span>ter<span class=\"_ _0\"></span>min\u00e9 <span class=\"_ _26\"></span><span class=\"lsa0\">au</span> <span class=\"_ _27\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022<span class=\"ls9e\">, </span>les <span class=\"_ _55\"> </span>charges <span class=\"_\"> </span>d\u2019exploitation <span class=\"_\"> </span>du <span class=\"_ _55\"> </span>Groupe <span class=\"_ _55\"> </span>se <span class=\"_\"> </span>sont \u00e9lev\u00e9es \u00e0 <span class=\"_ _0\"></span>EUR 115,<span class=\"_ _0\"></span>7 millions, <span class=\"_ _0\"></span>repr\u00e9sentant une augmentation <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>24,2% <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>rapport <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>2021 (<span class=\"ls96\">2021</span>:EUR <span class=\"_ _7\"> </span><span class=\"lsa0\">93<span class=\"ls9e\">,2</span></span> <span class=\"_ _7\"> </span>millions). <span class=\"_ _7\"> </span> <span class=\"_ _7\"> </span>Ces <span class=\"_ _7\"> </span>d\u00e9penses comprennent <span class=\"_ _57\"> </span>les <span class=\"_ _d\"> </span>frais <span class=\"_ _57\"> </span>g\u00e9n\u00e9raux <span class=\"_ _57\"> </span>et <span class=\"_ _57\"> </span>frais administratifs <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>EUR <span class=\"_ _47\"> </span>49,1 <span class=\"_ _26\"> </span>millions, <span class=\"_ _47\"> </span>les <span class=\"_ _26\"></span>frais de <span class=\"_ _2\"></span>ve<span class=\"_ _0\"></span>nte <span class=\"_ _2\"></span>et de <span class=\"_ _2\"></span>marketing pour <span class=\"_ _3\"></span>EUR 24,8 <span class=\"_ _3\"></span>millions et <span class=\"_\"> </span>recherche <span class=\"_\"> </span>et <span class=\"_ _5\"> </span>d\u00e9ve<span class=\"_ _0\"></span>loppement <span class=\"_\"> </span>net <span class=\"_\"> </span>de <span class=\"_\"> </span>cr<span class=\"_ _0\"></span>\u00e9dit recherche <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _51\"> </span>41,8 <span class=\"_ _49\"> </span>millions<span class=\"_ _0\"></span>. <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>Mal<span class=\"_ _0\"></span>gr\u00e9 <span class=\"_ _4\"> </span>u<span class=\"_ _0\"></span>n contr\u00f4le <span class=\"_ _5a\"> </span>efficace <span class=\"_ _5a\"> </span>des <span class=\"_ _5a\"> </span>frais <span class=\"_ _5a\"> </span>g\u00e9n\u00e9ra<span class=\"_ _0\"></span>ux, <span class=\"_ _46\"> </span>des<span class=\"_ _0\"></span> d\u00e9penses prudentes et <span class=\"_ _2\"></span>des mesures de<span class=\"_ _3\"></span> contr\u00f4le des <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _1\"></span>d'IBA<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>l\u2019augment<span class=\"_ _0\"></span>ation <span class=\"_ _1\"></span><span class=\"ls96\">des</span> <span class=\"_ _1\"></span>co\u00fbts <span class=\"_ _1\"></span>peu<span class=\"_ _0\"></span>t \u00eatre observ\u00e9e sur les trois types de d\u00e9pens<span class=\"_ _0\"></span>es et refl\u00e8te les conditio<span class=\"_ _0\"></span>ns de l\u2019environnement <span class=\"_ _0\"></span>macro-\u00e9conomique <span class=\"_ _57\"> </span>g\u00e9n\u00e9ral, <span class=\"_ _57\"> </span>mais <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>lle <span class=\"_ _57\"> </span>d\u00e9montre \u00e9galement <span class=\"_ _d\"> </span>les <span class=\"_ _4f\"> </span>efforts <span class=\"_ _d\"> </span>strat\u00e9giques <span class=\"_ _d\"> </span>qu\u2019IBA d\u00e9ploie <span class=\"_ _6d\"> </span>sur <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>deux <span class=\"_ _4e\"> </span>seg<span class=\"_ _0\"></span>ments <span class=\"_ _6d\"> </span>d\u2019exploitatio<span class=\"_ _0\"></span>n pour <span class=\"_ _4\"> </span>main<span class=\"_ _0\"></span>tenir <span class=\"_ _4\"> </span>son <span class=\"_ _51\"> </span>leade<span class=\"_ _0\"></span>rship <span class=\"_ _4\"> </span>technologique dans tous les secteurs<span class=\"_ _0\"></span> d\u2019activit\u00e9.24.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres charges d\u2019<span class=\"_ _2\"></span>exploitation </span></span>Les autres d\u00e9penses d\u2019exploitation peuvent \u00eatre r\u00e9parties comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Charges de r\u00e9o<span class=\"_ _0\"></span>rg<span class=\"_ _3\"></span>anisatio<span class=\"_ _0\"></span>n 194<span class=\"ls1\"> </span>0 Charges relatives <span class=\"_ _0\"></span>\u00e0 des projets sp\u00e9cifiques<span class=\"_ _0\"></span> 0 656<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>aux paiements fond\u00e9s sur<span class=\"_ _0\"></span> actions 844<span class=\"ls1\"> </span>941<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>aux services pass\u00e9s <span class=\"_ _0\"></span>du plan de pension 0 1 938 Charges relatives <span class=\"_ _0\"></span>aux faillites significatives d<span class=\"_ _0\"></span>e clients 0 2 553  TOTAL 1 038 6 088 Les autres charges <span class=\"_ _0\"></span>d\u2019e<span class=\"_ _3\"></span>xploitation s<span class=\"_ _0\"></span>ont principalement compos\u00e9es <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>r\u00e9ductions <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>valeur <span class=\"_\"> </span>su<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>cr\u00e9ances douteuses <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,0 <span class=\"_ _0\"></span>millions, <span class=\"_ _1\"></span>surtout <span class=\"_ _1\"></span>relatives <span class=\"_ _0\"></span>\u00e0 la <span class=\"_ _26\"> </span>fai<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lite <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>Rutherford <span class=\"_ _26\"> </span>au <span class=\"_ _47\"> </span>Royaume <span class=\"_ _26\"> </span>Uni <span class=\"_ _26\"> </span>(voi<span class=\"_ _0\"></span>r <span class=\"_ _26\"> </span>note  3.4) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>le co\u00fbt <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>services pass\u00e9s <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>1,9 <span class=\"_ _0\"></span>million li\u00e9 au <span class=\"_ _0\"></span>tran<span class=\"_ _3\"></span>sfert d<span class=\"_ _0\"></span>u plan de pension d\u00e9crit <span class=\"_ _0\"></span>dans<span class=\"_ _3\"></span> la n<span class=\"_ _0\"></span>ote<span class=\"_ _2\"></span> 3.525.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Charges et produits fin<span class=\"_ _3\"></span>anciers </span></span>25.1. <span class=\"_ _69\"> </span>CHARGES FINANCI\u00c8RES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r dettes 1 971 1 282 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r les dettes de locatio<span class=\"_ _0\"></span>n 545<span class=\"ls1\"> </span>774<span class=\"ls1\"> </span>Charge totale d'in<span class=\"_ _0\"></span>t\u00e9r\u00eats 2 516 2 056 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 1 344 4 789 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 5 377 8 205 D\u00e9nouement de l'<span class=\"_ _0\"></span>actualisation 257<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>Autres 945<span class=\"ls1\"> </span>795<span class=\"ls1\"> </span>TOTAL 10<span class=\"ls1\"> </span>439<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>271<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9c<span class=\"_ _0\"></span>embre <span class=\"_ _48\"> </span>2022, <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab<span class=\"_ _0\"></span> Autres <span class=\"lsa0\">\u00bb </span>comprend <span class=\"_ _55\"> </span>principaleme<span class=\"_ _0\"></span>nt <span class=\"_ _55\"> </span><span class=\"ls96\">des</span> <span class=\"_ _55\"> </span>commissions <span class=\"_\"> </span>et des <span class=\"_ _0\"></span>frais <span class=\"_ _0\"></span>bancaires <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>0,6 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2021<span class=\"ls9c\">: </span>EUR 0,9 million).<span class=\"_ _0\"></span> 25.2. <span class=\"_ _69\"> </span>PRODUITS FINANCIERS  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Int\u00e9r\u00eats re\u00e7us su<span class=\"_ _0\"></span>r la<span class=\"_ _3\"></span> tr\u00e9so<span class=\"_ _0\"></span>rer<span class=\"_ _3\"></span>ie et \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"_ _0\"></span> 491<span class=\"ls1\"> </span>1 496 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 4 150 5 384 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 312<span class=\"ls1\"> </span>1 606 Autres 1 522 2 390 TOTAL 6 475 10<span class=\"ls1\"> </span>876<span class=\"ls1\"> </span>Au <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>d\u00e9cembre <span class=\"_ _4e\"> </span>20<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>2, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>rubrique <span class=\"_ _4\"> </span>\u00ab <span class=\"_ _4\"> </span>Autres<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00bb comprend <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>incipalement l<span class=\"_ _0\"></span>a reconnaissance de <span class=\"_ _0\"></span>gain unique <span class=\"_ _47\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>0,9 <span class=\"_ _47\"> </span>million <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _47\"> </span>l\u2019acquisition<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>au<span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>\u00e8s d\u2019un <span class=\"_ _0\"></span>ancien <span class=\"_ _1\"></span>partenaire <span class=\"_ _0\"></span>commercial <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>It<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>lie <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>flux de <span class=\"_ _48\"> </span>tr\u00e9sorerie <span class=\"_ _47\"> </span>futurs <span class=\"_ _48\"> </span>d\u2019un <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>refinancement d\u2019un <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ient, <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>qu\u2019un <span class=\"_ _1\"></span>gain <span class=\"_ _0\"></span>exceptionnel <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>0,6 million <span class=\"_ _2\"></span>provenant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r\u00e9vision <span class=\"_ _2c\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>co\u00fbts <span class=\"_ _2\"></span>amortis <span class=\"_ _2\"></span>des emprunts <span class=\"_ _47\"> </span>suite <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>modification <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>taux <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eat d\u00e9crite dans la note 0<span class=\"ls5f\">.  </span> Au <span class=\"_ _52\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _58\"> </span>d\u00e9cembre <span class=\"_ _7\"> </span>2021 <span class=\"_ _7\"> </span>la <span class=\"_ _52\"> </span>rubrique <span class=\"_ _52\"> </span>\u00ab<span class=\"_ _0\"></span>Autres <span class=\"lsca\">\u00bb </span>comprend <span class=\"_ _4\"> </span>principalement <span class=\"_ _4\"> </span>la <span class=\"_ _4e\"> </span>comptabilisation <span class=\"_ _4\"> </span>des int\u00e9r\u00eats <span class=\"_ _2\"></span>selon <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>m\u00e9thode <span class=\"_ _2\"></span>du <span class=\"_ _3\"></span>co\u00fbt <span class=\"_ _2\"></span>amorti <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>notes financi\u00e8res <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>suite <span class=\"_\"> </span>d\u2019<span class=\"_ _3\"></span>une <span class=\"_ _48\"> </span>r\u00e9vision <span class=\"_ _48\"> </span>du <span class=\"_ _48\"> </span>risque <span class=\"_\"> </span>d<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> d\u00e9b<span class=\"ls1\">iteur <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1,2 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _0\"></span><span class=\"ls22\">et</span> <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,3 <span class=\"_ _0\"></span>million <span class=\"_ _1\"></span>de </span>refacturation <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>charges <span class=\"_ _48\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _48\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>cadre d\u2019<span class=\"ls1\">un projet de protonth\u00e9rapie.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__111": {
   "value": "Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs <span class=\"_ _0\"></span> Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 189<span class=\"ls1\"> 608<span class=\"_ _0\"></span> </span>1 416 188<span class=\"ls1\"> 192<span class=\"_ _0\"></span> </span>141<span class=\"ls1\"> 330<span class=\"_ _0\"></span> </span>46<span class=\"ls1\"> </span>862<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>0 124<span class=\"ls1\"> 772<span class=\"_ _0\"></span> </span>119<span class=\"ls1\"> 308<span class=\"_ _0\"></span> </span>5 464 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 314<span class=\"ls1\"> 380<span class=\"_ _0\"></span> </span>1 416 312<span class=\"ls1\"> 964<span class=\"_ _0\"></span> </span>260<span class=\"ls1\"> 638<span class=\"_ _0\"></span> </span>52<span class=\"ls1\"> </span>326<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -206 686 -1 <span class=\"ls98\">416</span> -205 270 -177 579 -<span class=\"ls98\">27</span> 691 Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -<span class=\"ls98\">93</span> 184 0 -<span class=\"ls98\">93</span> 184 -<span class=\"ls98\">73</span> 441 -<span class=\"ls98\">19</span> 743 Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -1 <span class=\"ls98\">038</span> 0 -1 <span class=\"ls98\">038</span> -844 -194 R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>0 13<span class=\"ls1\"> </span>472<span class=\"ls1\"> </span>8 774 4 698 (Charges)/produits <span class=\"_ _0\"></span>financiers -3 <span class=\"ls98\">964</span> 0 -3 <span class=\"ls98\">964</span> -3 <span class=\"ls98\">893</span> -<span class=\"ls98\">71</span> Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence -1 <span class=\"ls98\">253</span> 0 -1 <span class=\"ls98\">253</span> -1 <span class=\"ls98\">253</span> 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts 8 255 0 8 255 3 628 4 627 (Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts -4 <span class=\"ls98\">376</span> 0 -4 <span class=\"ls98\">376</span> -4 <span class=\"ls98\">537</span> 161<span class=\"ls1\"> </span>R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 3 879 0 3 879 -909 4 788 REBITDA 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>0 24<span class=\"ls1\"> </span>582<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>087<span class=\"ls1\"> </span>6 495 Transactions Protonth\u00e9rapie et (EUR 000) inter-segments Groupe Autres Exercice cl\u00f4tur\u00e9 a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> Total segments<span class=\"_ _0\"></span> \u00e9limin\u00e9es IBA Acc\u00e9l\u00e9rateurs Dosim\u00e9trie<span class=\"_ _0\"></span> Ventes d'\u00e9quipem<span class=\"_ _0\"></span>ents et de licences 222<span class=\"ls1\"> 068<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 220<span class=\"ls1\"> 534</span>172<span class=\"ls1\"> 769<span class=\"_ _0\"></span> </span>47<span class=\"ls1\"> </span>765<span class=\"ls1\"> </span>Prestations de servic<span class=\"_ _0\"></span>es 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>0 140<span class=\"ls1\"> 736<span class=\"_ _0\"></span> </span>134<span class=\"ls1\"> 530<span class=\"_ _0\"></span> </span>6 206 Total des ventes <span class=\"_ _0\"></span>et<span class=\"_ _3\"></span> serv<span class=\"_ _0\"></span>ices 362<span class=\"ls1\"> 804<span class=\"_ _0\"></span> </span>-1 <span class=\"ls98\">534</span> 361<span class=\"ls1\"> 270</span>307<span class=\"ls1\"> 299<span class=\"_ _0\"></span> </span>53<span class=\"ls1\"> </span>971<span class=\"ls1\"> </span>Co\u00fbt des ventes et<span class=\"_ _0\"></span> prestations (-) -236 0391 534 -234 505-203 956-<span class=\"ls98\">30</span> 549Charges d\u2019exploitati<span class=\"_ _0\"></span>on (-) -115 7150 -115 715-<span class=\"ls98\">92</span> 946-<span class=\"ls98\">22</span> 769Autres (charges)/pr<span class=\"_ _0\"></span>oduits d\u2019exploitation<span class=\"_ _0\"></span> -6 <span class=\"ls98\">088</span>0 -6 <span class=\"ls98\">088</span>-5 <span class=\"ls98\">992</span>-<span class=\"ls98\">96</span>R\u00e9sultat sectoriel<span class=\"_ _0\"></span> (EBIT) 4 962 0 4 962 4 405 557<span class=\"ls1\"> </span>(Charges)/produits <span class=\"_ _0\"></span>financiers -5 <span class=\"ls98\">395</span>0 -5 <span class=\"ls98\">395</span>-5 <span class=\"ls98\">363</span>-<span class=\"ls98\">32</span>Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9t\u00e9s mises e<span class=\"_ _0\"></span>n \u00e9quivalence 3 0 3 3 0 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts -4300 -430-955525<span class=\"ls1\"> </span>(Charges)/Produit<span class=\"_ _0\"></span>s d\u2019imp\u00f4ts 6 487 0 6 487 7 043 -556R\u00c9SULTAT DE LA<span class=\"_ _0\"></span> P\u00c9RIODE 6 057 0 6 057 6 088 -<span class=\"ls98\">31</span>REBITDA 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>0 21<span class=\"ls1\"> </span>571<span class=\"ls1\"> </span>18<span class=\"ls1\"> </span>443<span class=\"ls1\"> </span>3 128 Les information<span class=\"_ _3\"></span>s sectorielles pr\u00e9<span class=\"_ _2\"></span>sent\u00e9es sont nettes des<span class=\"_ _3\"></span> transactions inter<span class=\"_ _3\"></span>soci\u00e9t\u00e9s entre<span class=\"_ _3\"></span> les <span class=\"_ _0\"></span>segment<span class=\"_ _3\"></span>s. Le co\u00fbt des<span class=\"_ _3\"></span> ventes comprend principa<span class=\"_ _3\"></span>lement le co\u00fbt d<span class=\"_ _2\"></span>es mat\u00e9riaux et les co\u00fbt<span class=\"_ _3\"></span>s des avan<span class=\"_ _3\"></span>tages sociaux direc<span class=\"_ _3\"></span>tement li\u00e9s \u00e0 l<span class=\"_ _2\"></span>'<span class=\"_ _0\"></span> la prod<span class=\"_ _3\"></span>uction de l\u2019\u00e9quipement et la<span class=\"_ _3\"></span> prestation de<span class=\"_ _3\"></span>s services",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__114": {
   "value": "Les information<span class=\"_ _3\"></span>s sectorielles pr\u00e9<span class=\"_ _2\"></span>sent\u00e9es sont nettes des<span class=\"_ _3\"></span> transactions inter<span class=\"_ _3\"></span>soci\u00e9t\u00e9s entre<span class=\"_ _3\"></span> les <span class=\"_ _0\"></span>segment<span class=\"_ _3\"></span>s. Le co\u00fbt des<span class=\"_ _3\"></span> ventes comprend principa<span class=\"_ _3\"></span>lement le co\u00fbt d<span class=\"_ _2\"></span>es mat\u00e9riaux et les co\u00fbt<span class=\"_ _3\"></span>s des avan<span class=\"_ _3\"></span>tages sociaux direc<span class=\"_ _3\"></span>tement li\u00e9s \u00e0 l<span class=\"_ _2\"></span>'<span class=\"_ _0\"></span> la prod<span class=\"_ _3\"></span>uction de l\u2019\u00e9quipement et la<span class=\"_ _3\"></span> prestation de<span class=\"_ _3\"></span>s services. Les char<span class=\"_ _3\"></span>ges d\u2019exploita<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ion<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mprennent \u00e9galemen<span class=\"_ _3\"></span>t principal<span class=\"_ _3\"></span>ement<span class=\"_ _0\"></span> les cha<span class=\"_ _3\"></span>rges li\u00e9es aux avantages<span class=\"_ _3\"></span> sociaux des e<span class=\"_ _3\"></span>mploy\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__118-1": {
   "value": "Le <span class=\"_ _48\"> </span>REBIT <span class=\"_ _55\"> </span>des <span class=\"_ _48\"> </span>deux <span class=\"_ _48\"> </span>sect<span class=\"_ _0\"></span>eurs <span class=\"_ _48\"> </span>a <span class=\"_ _48\"> </span>\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _47\"> </span>fort<span class=\"_ _0\"></span>ement impact\u00e9 par l'environnement inflationniste \u00e9lev\u00e9, ainsi <span class=\"_ _7\"> </span>qu\u2019\u00e0 <span class=\"_ _7\"> </span>l'investisseme<span class=\"_ _0\"></span>nt <span class=\"_ _52\"> </span>accr<span class=\"_ _0\"></span>u <span class=\"_ _52\"> </span>en <span class=\"_ _7\"> </span>R&amp;D, l'infrastructure, <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>technologies <span class=\"_ _47\"> </span>num\u00e9riques <span class=\"_ _47\"> </span>et la <span class=\"_ _26\"></span>durabilit\u00e9 <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>maintenir<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>l'offre <span class=\"_ _47\"> </span>de <span class=\"_ _27\"></span>p<span class=\"_ _0\"></span>ointe <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e IBA et investir dans sa cr<span class=\"_ _0\"></span>oissance future.<span class=\"_ _0\"></span> Pour l\u2019exerc<span class=\"_ _0\"></span>ice cl\u00f4tur\u00e9 <span class=\"ls96\">au</span> <span class=\"_ _0\"></span>31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2022, <span class=\"_ _0\"></span>le r\u00e9sultat <span class=\"_ _26\"></span>financier <span class=\"_ _27\"></span>(<span class=\"_ _0\"></span>charges) <span class=\"_ _27\"></span>s<span class=\"_ _0\"></span>\u2019\u00e9l\u00e8ve <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>EUR <span class=\"_ _26\"> </span>-<span class=\"_ _0\"></span>5,4 millions <span class=\"_ _55\"> </span>(2021:<span class=\"_ _0\"></span>EUR <span class=\"_ _55\"> </span>-4,0 <span class=\"_\"> </span>millions <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>charges), principalement compos\u00e9 <span class=\"_ _0\"></span>comme suit : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">les <span class=\"_ _3\"></span>int\u00e9r\u00eats pay\u00e9s <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>les dettes <span class=\"_ _3\"></span>et <span class=\"_ _3\"></span>les dettes </span></span>locatives <span class=\"_ _2\"></span>pou<span class=\"ls9b\">r <span class=\"_ _2\"></span><span class=\"ls1\">EUR <span class=\"_ _2\"></span>-1,9 <span class=\"_ _2\"></span>million <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>v<span class=\"_ _0\"></span>ariation </span></span>nette <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>juste v<span class=\"_ _0\"></span>aleur des <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>d\u00e9riv\u00e9s pour EUR -6,6 m<span class=\"_ _0\"></span>illions, \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Partiellement <span class=\"_\"> </span>compens\u00e9e <span class=\"_ _55\"> </span>par <span class=\"_ _55\"> </span>un <span class=\"_ _55\"> </span>gain <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>t </span></span>provenant <span class=\"_ _58\"> </span>d\u2019un <span class=\"_ _5b\"> </span>accord <span class=\"_ _58\"> </span>av<span class=\"_ _0\"></span>ec <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>ancien partenaire en Italie (EUR 0,9 million), par un<span class=\"_ _0\"></span> gain <span class=\"_ _48\"> </span>unique <span class=\"_ _48\"> </span>sur <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>ren\u00e9goc<span class=\"_ _0\"></span>iation <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>taux d\u2019int\u00e9r\u00eat <span class=\"_ _4\"> </span>avec <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>principaux <span class=\"_ _4\"> </span>pr\u00eateurs <span class=\"_ _4\"> </span>du Groupe <span class=\"_ _2\"></span>(v<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>note 0) <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>UR <span class=\"_ _2\"></span>0,6 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>on, <span class=\"_ _3\"></span>et par <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>revenus <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>comptes ba<span class=\"ls1\">ncaires <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>par <span class=\"_ _51\"> </span>rapport <span class=\"_ _4\"> </span>aux <span class=\"_ _51\"> </span>projets <span class=\"_ _4\"> </span>de </span>protonth\u00e9rapie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>,3 million <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> segment <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>prot<span class=\"_ _0\"></span>onth\u00e9rapie <span class=\"_ _50\"> </span>et <span class=\"_ _49\"> </span>autres<span class=\"_ _0\"></span> acc\u00e9l\u00e9rateurs<span class=\"_ _0\"></span>.25.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Charges et produits fin<span class=\"_ _3\"></span>anciers </span></span>25.1. <span class=\"_ _69\"> </span>CHARGES FINANCI\u00c8RES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r dettes 1 971 1 282 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r les dettes de locatio<span class=\"_ _0\"></span>n 545<span class=\"ls1\"> </span>774<span class=\"ls1\"> </span>Charge totale d'in<span class=\"_ _0\"></span>t\u00e9r\u00eats 2 516 2 056 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 1 344 4 789 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 5 377 8 205 D\u00e9nouement de l'<span class=\"_ _0\"></span>actualisation 257<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>Autres 945<span class=\"ls1\"> </span>795<span class=\"ls1\"> </span>TOTAL 10<span class=\"ls1\"> </span>439<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>271<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9c<span class=\"_ _0\"></span>embre <span class=\"_ _48\"> </span>2022, <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab<span class=\"_ _0\"></span> Autres <span class=\"lsa0\">\u00bb </span>comprend <span class=\"_ _55\"> </span>principaleme<span class=\"_ _0\"></span>nt <span class=\"_ _55\"> </span><span class=\"ls96\">des</span> <span class=\"_ _55\"> </span>commissions <span class=\"_\"> </span>et des <span class=\"_ _0\"></span>frais <span class=\"_ _0\"></span>bancaires <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>0,6 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2021<span class=\"ls9c\">: </span>EUR 0,9 million).<span class=\"_ _0\"></span> 25.2. <span class=\"_ _69\"> </span>PRODUITS FINANCIERS  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Int\u00e9r\u00eats re\u00e7us su<span class=\"_ _0\"></span>r la<span class=\"_ _3\"></span> tr\u00e9so<span class=\"_ _0\"></span>rer<span class=\"_ _3\"></span>ie et \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"_ _0\"></span> 491<span class=\"ls1\"> </span>1 496 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 4 150 5 384 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 312<span class=\"ls1\"> </span>1 606 Autres 1 522 2 390 TOTAL 6 475 10<span class=\"ls1\"> </span>876<span class=\"ls1\"> </span>Au <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>d\u00e9cembre <span class=\"_ _4e\"> </span>20<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>2, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>rubrique <span class=\"_ _4\"> </span>\u00ab <span class=\"_ _4\"> </span>Autres<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00bb comprend <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>incipalement l<span class=\"_ _0\"></span>a reconnaissance de <span class=\"_ _0\"></span>gain unique <span class=\"_ _47\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>0,9 <span class=\"_ _47\"> </span>million <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _47\"> </span>l\u2019acquisition<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>au<span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>\u00e8s d\u2019un <span class=\"_ _0\"></span>ancien <span class=\"_ _1\"></span>partenaire <span class=\"_ _0\"></span>commercial <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>It<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>lie <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>flux de <span class=\"_ _48\"> </span>tr\u00e9sorerie <span class=\"_ _47\"> </span>futurs <span class=\"_ _48\"> </span>d\u2019un <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>refinancement d\u2019un <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ient, <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>qu\u2019un <span class=\"_ _1\"></span>gain <span class=\"_ _0\"></span>exceptionnel <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>0,6 million <span class=\"_ _2\"></span>provenant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r\u00e9vision <span class=\"_ _2c\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>co\u00fbts <span class=\"_ _2\"></span>amortis <span class=\"_ _2\"></span>des emprunts <span class=\"_ _47\"> </span>suite <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>modification <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>taux <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eat d\u00e9crite dans la note 0<span class=\"ls5f\">.  </span> Au <span class=\"_ _52\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _58\"> </span>d\u00e9cembre <span class=\"_ _7\"> </span>2021 <span class=\"_ _7\"> </span>la <span class=\"_ _52\"> </span>rubrique <span class=\"_ _52\"> </span>\u00ab<span class=\"_ _0\"></span>Autres <span class=\"lsca\">\u00bb </span>comprend <span class=\"_ _4\"> </span>principalement <span class=\"_ _4\"> </span>la <span class=\"_ _4e\"> </span>comptabilisation <span class=\"_ _4\"> </span>des int\u00e9r\u00eats <span class=\"_ _2\"></span>selon <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>m\u00e9thode <span class=\"_ _2\"></span>du <span class=\"_ _3\"></span>co\u00fbt <span class=\"_ _2\"></span>amorti <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>notes financi\u00e8res <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>suite <span class=\"_\"> </span>d\u2019<span class=\"_ _3\"></span>une <span class=\"_ _48\"> </span>r\u00e9vision <span class=\"_ _48\"> </span>du <span class=\"_ _48\"> </span>risque <span class=\"_\"> </span>d<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> d\u00e9b<span class=\"ls1\">iteur <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1,2 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _0\"></span><span class=\"ls22\">et</span> <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,3 <span class=\"_ _0\"></span>million <span class=\"_ _1\"></span>de </span>refacturation <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>charges <span class=\"_ _48\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _48\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>cadre d\u2019<span class=\"ls1\">un projet de protonth\u00e9rapie.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__120-1": {
   "value": "<span class=\"fcd\">les <span class=\"_ _3\"></span>int\u00e9r\u00eats pay\u00e9s <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>les dettes <span class=\"_ _3\"></span>et <span class=\"_ _3\"></span>les dettes </span>locatives <span class=\"_ _2\"></span>pou<span class=\"ls9b\">r <span class=\"_ _2\"></span><span class=\"ls1\">EUR <span class=\"_ _2\"></span>-1,9 <span class=\"_ _2\"></span>million <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>v<span class=\"_ _0\"></span>ariation </span></span>nette <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>juste v<span class=\"_ _0\"></span>aleur des <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>d\u00e9riv\u00e9s pour EUR -6,6 m<span class=\"_ _0\"></span>illions, \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Partiellement <span class=\"_\"> </span>compens\u00e9e <span class=\"_ _55\"> </span>par <span class=\"_ _55\"> </span>un <span class=\"_ _55\"> </span>gain <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>t </span></span>provenant <span class=\"_ _58\"> </span>d\u2019un <span class=\"_ _5b\"> </span>accord <span class=\"_ _58\"> </span>av<span class=\"_ _0\"></span>ec <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>ancien partenaire en Italie (EUR 0,9 million), par un<span class=\"_ _0\"></span> gain <span class=\"_ _48\"> </span>unique <span class=\"_ _48\"> </span>sur <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>ren\u00e9goc<span class=\"_ _0\"></span>iation <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>taux d\u2019int\u00e9r\u00eat <span class=\"_ _4\"> </span>avec <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>principaux <span class=\"_ _4\"> </span>pr\u00eateurs <span class=\"_ _4\"> </span>du Groupe <span class=\"_ _2\"></span>(v<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>note 0) <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>UR <span class=\"_ _2\"></span>0,6 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>on, <span class=\"_ _3\"></span>et par <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>revenus <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>comptes ba<span class=\"ls1\">ncaires <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>par <span class=\"_ _51\"> </span>rapport <span class=\"_ _4\"> </span>aux <span class=\"_ _51\"> </span>projets <span class=\"_ _4\"> </span>de </span>protonth\u00e9rapie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>,3 million <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> segment <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>prot<span class=\"_ _0\"></span>onth\u00e9rapie <span class=\"_ _50\"> </span>et <span class=\"_ _49\"> </span>autres<span class=\"_ _0\"></span> acc\u00e9l\u00e9rateurs<span class=\"_ _0\"></span>.25.2. <span class=\"_ _69\"> </span>PRODUITS FINANCIERS  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Int\u00e9r\u00eats re\u00e7us su<span class=\"_ _0\"></span>r la<span class=\"_ _3\"></span> tr\u00e9so<span class=\"_ _0\"></span>rer<span class=\"_ _3\"></span>ie et \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"_ _0\"></span> 491<span class=\"ls1\"> </span>1 496 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 4 150 5 384 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 312<span class=\"ls1\"> </span>1 606 Autres 1 522 2 390 TOTAL 6 475 10<span class=\"ls1\"> </span>876<span class=\"ls1\"> </span>Au <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>d\u00e9cembre <span class=\"_ _4e\"> </span>20<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>2, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>rubrique <span class=\"_ _4\"> </span>\u00ab <span class=\"_ _4\"> </span>Autres<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00bb comprend <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>incipalement l<span class=\"_ _0\"></span>a reconnaissance de <span class=\"_ _0\"></span>gain unique <span class=\"_ _47\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>0,9 <span class=\"_ _47\"> </span>million <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _47\"> </span>l\u2019acquisition<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>au<span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>\u00e8s d\u2019un <span class=\"_ _0\"></span>ancien <span class=\"_ _1\"></span>partenaire <span class=\"_ _0\"></span>commercial <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>It<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>lie <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>flux de <span class=\"_ _48\"> </span>tr\u00e9sorerie <span class=\"_ _47\"> </span>futurs <span class=\"_ _48\"> </span>d\u2019un <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>refinancement d\u2019un <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ient, <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>qu\u2019un <span class=\"_ _1\"></span>gain <span class=\"_ _0\"></span>exceptionnel <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>0,6 million <span class=\"_ _2\"></span>provenant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r\u00e9vision <span class=\"_ _2c\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>co\u00fbts <span class=\"_ _2\"></span>amortis <span class=\"_ _2\"></span>des emprunts <span class=\"_ _47\"> </span>suite <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>modification <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>taux <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eat d\u00e9crite dans la note 0<span class=\"ls5f\">.  </span> Au <span class=\"_ _52\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _58\"> </span>d\u00e9cembre <span class=\"_ _7\"> </span>2021 <span class=\"_ _7\"> </span>la <span class=\"_ _52\"> </span>rubrique <span class=\"_ _52\"> </span>\u00ab<span class=\"_ _0\"></span>Autres <span class=\"lsca\">\u00bb </span>comprend <span class=\"_ _4\"> </span>principalement <span class=\"_ _4\"> </span>la <span class=\"_ _4e\"> </span>comptabilisation <span class=\"_ _4\"> </span>des int\u00e9r\u00eats <span class=\"_ _2\"></span>selon <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>m\u00e9thode <span class=\"_ _2\"></span>du <span class=\"_ _3\"></span>co\u00fbt <span class=\"_ _2\"></span>amorti <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>notes financi\u00e8res <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>suite <span class=\"_\"> </span>d\u2019<span class=\"_ _3\"></span>une <span class=\"_ _48\"> </span>r\u00e9vision <span class=\"_ _48\"> </span>du <span class=\"_ _48\"> </span>risque <span class=\"_\"> </span>d<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> d\u00e9b<span class=\"ls1\">iteur <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1,2 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _0\"></span><span class=\"ls22\">et</span> <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,3 <span class=\"_ _0\"></span>million <span class=\"_ _1\"></span>de </span>refacturation <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>charges <span class=\"_ _48\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _48\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>cadre d\u2019<span class=\"ls1\">un projet de protonth\u00e9rapie.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__119-1": {
   "value": "<span class=\"fcd\">les <span class=\"_ _3\"></span>int\u00e9r\u00eats pay\u00e9s <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _2\"></span>les dettes <span class=\"_ _3\"></span>et <span class=\"_ _3\"></span>les dettes </span>locatives <span class=\"_ _2\"></span>pou<span class=\"ls9b\">r <span class=\"_ _2\"></span><span class=\"ls1\">EUR <span class=\"_ _2\"></span>-1,9 <span class=\"_ _2\"></span>million <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>v<span class=\"_ _0\"></span>ariation </span></span>nette <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>juste v<span class=\"_ _0\"></span>aleur des <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>d\u00e9riv\u00e9s pour EUR -6,6 m<span class=\"_ _0\"></span>illions, \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Partiellement <span class=\"_\"> </span>compens\u00e9e <span class=\"_ _55\"> </span>par <span class=\"_ _55\"> </span>un <span class=\"_ _55\"> </span>gain <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>t </span></span>provenant <span class=\"_ _58\"> </span>d\u2019un <span class=\"_ _5b\"> </span>accord <span class=\"_ _58\"> </span>av<span class=\"_ _0\"></span>ec <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>ancien partenaire en Italie (EUR 0,9 million), par un<span class=\"_ _0\"></span> gain <span class=\"_ _48\"> </span>unique <span class=\"_ _48\"> </span>sur <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>ren\u00e9goc<span class=\"_ _0\"></span>iation <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>taux d\u2019int\u00e9r\u00eat <span class=\"_ _4\"> </span>avec <span class=\"_ _4e\"> </span>les <span class=\"_ _4\"> </span>principaux <span class=\"_ _4\"> </span>pr\u00eateurs <span class=\"_ _4\"> </span>du Groupe <span class=\"_ _2\"></span>(v<span class=\"_ _0\"></span>oi<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>note 0) <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>UR <span class=\"_ _2\"></span>0,6 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>on, <span class=\"_ _3\"></span>et par <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>revenus <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>comptes ba<span class=\"ls1\">ncaires <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>par <span class=\"_ _51\"> </span>rapport <span class=\"_ _4\"> </span>aux <span class=\"_ _51\"> </span>projets <span class=\"_ _4\"> </span>de </span>protonth\u00e9rapie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>,3 million <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> segment <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>prot<span class=\"_ _0\"></span>onth\u00e9rapie <span class=\"_ _50\"> </span>et <span class=\"_ _49\"> </span>autres<span class=\"_ _0\"></span> acc\u00e9l\u00e9rateurs<span class=\"_ _0\"></span>.25.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Charges et produits fin<span class=\"_ _3\"></span>anciers </span></span>25.1. <span class=\"_ _69\"> </span>CHARGES FINANCI\u00c8RES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r dettes 1 971 1 282 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r les dettes de locatio<span class=\"_ _0\"></span>n 545<span class=\"ls1\"> </span>774<span class=\"ls1\"> </span>Charge totale d'in<span class=\"_ _0\"></span>t\u00e9r\u00eats 2 516 2 056 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 1 344 4 789 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 5 377 8 205 D\u00e9nouement de l'<span class=\"_ _0\"></span>actualisation 257<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>Autres 945<span class=\"ls1\"> </span>795<span class=\"ls1\"> </span>TOTAL 10<span class=\"ls1\"> </span>439<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>271",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__122": {
   "value": "5.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Liste des filiales et de<span class=\"_ _2\"></span>s soci\u00e9t\u00e9s mises en </span></span>\u00e9quivalence Au <span class=\"_ _26\"></span>31 <span class=\"_ _26\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022<span class=\"_ _0\"></span>, <span class=\"_ _26\"></span>IBA <span class=\"_ _26\"></span>Group <span class=\"_ _26\"> </span>se <span class=\"_ _26\"> </span>compose <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>IBA <span class=\"_ _47\"> </span>SA <span class=\"_ _26\"></span>et <span class=\"_ _26\"> </span>26 <span class=\"_ _26\"> </span>soci\u00e9t\u00e9s <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>entre<span class=\"_ _0\"></span>prises associ\u00e9e<span class=\"ls67\">s <span class=\"ls96\">dans</span></span> 14 pays. 22 d\u2019entre elles so<span class=\"_ _0\"></span>nt <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>onsolid\u00e9s globalement<span class=\"_ _0\"></span> et 4 sont  mi<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>es en \u00e9quivalence. 5.1. <span class=\"_ _8d\"> </span>LISTE DES FILIALES  D\u00e9tention D\u00e9tention (en%) par le (en%) par Groupe le Groupe NOM Pays 2022 2021 IBA Participations SRL<span class=\"_ _0\"></span> LLN, Belgique 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Investments SCR<span class=\"_ _0\"></span>L LLN, Belgique 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Ion Beam Beijing A<span class=\"_ _0\"></span>pplications Co. Ltd. P\u00e9kin, Chine<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>3Striba Ltd. K\u00f6ln, Allemagne<span class=\"_ _0\"></span> 0%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA RadioIsotopes <span class=\"_ _0\"></span>France SAS Lyon, France 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Dosimetry Ltd.<span class=\"_ _0\"></span> Schwarzenbruck, A<span class=\"_ _0\"></span>llemagne 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Dosimetry Ameri<span class=\"_ _0\"></span>ca Inc. Bartlett, \u00c9tats-Unis<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Proton Therapy<span class=\"_ _0\"></span> Inc. Edgewood New Yo<span class=\"_ _0\"></span>rk, \u00c9tats-Unis 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Industrial Inc.<span class=\"_ _0\"></span> Edgewood New Yo<span class=\"_ _0\"></span>rk, \u00c9tats-Unis 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA USA Inc. Edgewood New Yo<span class=\"_ _0\"></span>rk, \u00c9tats-Unis 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Particle Therapy <span class=\"_ _0\"></span>Ltd. Schwarzenbruck, A<span class=\"_ _0\"></span>llemagne 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>LLC Ion Beam Applica<span class=\"_ _0\"></span>tions Moscou, Russie<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Particle Therapy I<span class=\"_ _0\"></span>ndia Private Limit<span class=\"_ _0\"></span>ed Chennai, Inde 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Ion Beam Applicati<span class=\"_ _0\"></span>on SRL Buenos Aires, Arg<span class=\"_ _0\"></span>entine 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Japan KK Tokyo, Japon 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Ion Beam Applicati<span class=\"_ _0\"></span>ons Singapore PTE. Ltd<span class=\"_ _0\"></span> Singapore, Singapo<span class=\"_ _0\"></span>re 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Egypt LLC<span class=\"_ _0\"></span> Caire, Egypte 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Ion Beam Applicati<span class=\"_ _0\"></span>ons Limited Taipei, Chine<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Proton Therapy<span class=\"_ _0\"></span> Canada, Inc. Quebec, Canada<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>IBA Georgia LLC<span class=\"_ _0\"></span> Tbilisi, Georgie<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>1Modus Medical Devic<span class=\"_ _0\"></span>es Inc Ontario, Canada<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>0%<span class=\"ls1\"> </span>2IBA Dosimetry C<span class=\"_ _0\"></span>o L<span class=\"_ _3\"></span>td. Shanghai, Chine<span class=\"_ _0\"></span> 100%<span class=\"ls1\"> </span>0%<span class=\"ls1\"> </span>Ion Beam Applicati<span class=\"_ _0\"></span>ons Korea, Ltd. Gyeonggi-do, K<span class=\"_ _0\"></span>or\u00e9e du Sud 100%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>1 Filiale acquise en<span class=\"_ _0\"></span> Avril 2022 2 Filiale cr\u00e9\u00e9e en Juille<span class=\"_ _0\"></span>t 2022 3 Filiales fusionn\u00e9e<span class=\"_ _0\"></span>s en Juillet 2022, St<span class=\"_ _0\"></span>riba<span class=\"_ _3\"></span> Ltd entit<span class=\"_ _0\"></span>\u00e9 absorbante renomm<span class=\"_ _0\"></span>\u00e9e IBA Particle Therapy Ltd et c<span class=\"_ _0\"></span>hangement <span class=\"_ _0\"></span>d'adresse",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__124-1": {
   "value": "5.2. <span class=\"_ _8d\"> </span>LISTE DES ENTREPRISES MISES EN \u00c9QUIVALENCE D\u00e9tention (en<span class=\"_ _0\"></span>%<span class=\"_ _3\"></span>) par le D\u00e9tention (en<span class=\"_ _0\"></span>%<span class=\"_ _3\"></span>) par le Gr<span class=\"_ _0\"></span>oupe NOM Pays Groupe 2022 2021 Cyclhad SAS<span class=\"_ _0\"></span> France 33,33% 33,33% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SAS France 39,81% 39,81% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SARL France 50,00% 50,00% Pantera NV/SA<span class=\"_ _0\"></span> Belgique 50,00% 0,00% IBA <span class=\"_ _2c\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>comptabilise <span class=\"_ _2\"></span>pas <span class=\"_ _2\"></span>sa <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>la <span class=\"_ _2\"></span>perte <span class=\"_ _2\"></span>dans<span class=\"_ _0\"></span> Cyclhad <span class=\"_ _3\"></span>SAS et <span class=\"_ _2\"></span>Normandy<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Hadronthera<span class=\"_ _0\"></span>py <span class=\"_ _2\"></span>SAS<span class=\"_ _0\"></span> au<span class=\"ls1\">-dessus <span class=\"_ _27\"></span>de <span class=\"_ _26\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>son <span class=\"_ _27\"></span>invest<span class=\"_ _0\"></span>issement </span>car <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>n\u2019y <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>aucun en<span class=\"_ _3\"></span>gageme<span class=\"_ _0\"></span>nt <span class=\"_ _2c\"></span>\u00e0 <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>articiper <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>une<span class=\"_ _0\"></span> \u00e9ventuelle <span class=\"_ _27\"></span>augme<span class=\"_ _0\"></span>ntation <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>cap<span class=\"_ _0\"></span>ital <span class=\"_ _1\"></span>future<span class=\"_ _0\"></span>. <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>Le<span class=\"_ _0\"></span> montant <span class=\"_ _4e\"> </span>des <span class=\"_ _6d\"> </span>pertes<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ce<span class=\"_ _0\"></span>s <span class=\"_ _6d\"> </span>entreprises <span class=\"_ _4e\"> </span>non comptabilis\u00e9es <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>mentionn\u00e9es <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>note<span class=\"_ _0\"></span> 9.1.1<span class=\"ls1\">.</span>9.1. <span class=\"_ _8d\"> </span>SOCI\u00c9T\u00c9S MISES EN \u00c9QUIVALENCE Les <span class=\"_ _0\"></span>soci\u00e9t\u00e9s <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ises <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>reprise<span class=\"_ _0\"></span> \u00e0 <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>note <span class=\"_\"> </span><span class=\"ls96\">5.2</span><span class=\"ff38\">Er<span class=\"_ _0\"></span>ror! <span class=\"_ _55\"> </span>Reference <span class=\"_\"> </span>source <span class=\"_\"> </span>not <span class=\"_\"> </span>f</span>ound.<span class=\"ff36 ls1\"> <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>Cyclhad <span class=\"_ _d\"> </span>S<span class=\"_ _0\"></span>AS<span class=\"_ _3\"></span>, <span class=\"_ _d\"> </span>Norman<span class=\"_ _0\"></span>dy </span>Hadrontherapy <span class=\"_ _27\"></span>SAS<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>Norm<span class=\"_ _0\"></span>andy <span class=\"_ _1\"></span>Hadront<span class=\"_ _0\"></span>herapy SARL et PanTera SA<span class=\"_ _0\"></span>/NV. Les <span class=\"_\"> </span>changements <span class=\"_\"> </span><span class=\"ls96\">des</span> <span class=\"_\"> </span>participations <span class=\"_\"> </span>dans <span class=\"_\"> </span>les soci\u00e9t\u00e9s <span class=\"_ _d\"> </span>mises<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>\u00e9quivale<span class=\"_ _0\"></span>nce <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>les suivantes <span class=\"ls9c\">: </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Au 1er janvier<span class=\"_ _0\"></span> 1 273 20<span class=\"ls1\"> </span>Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9<span class=\"_ _0\"></span>t\u00e9s mises en -1 <span class=\"ls98\">253</span> 3 \u00e9quivalence Acquisitions 0 250<span class=\"ls1\"> </span>Gain non r\u00e9alis\u00e9 s<span class=\"_ _0\"></span>ur la cession d\u2019une im<span class=\"_ _0\"></span>mobilisation incorporelle<span class=\"_ _0\"></span> 0 0 Au 31 d\u00e9cembre<span class=\"_ _0\"></span> 20<span class=\"ls1\"> </span>273<span class=\"ls1\"> </span>Les <span class=\"_ _15\"> </span>acquisitions <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>l\u2019ann\u00e9e <span class=\"_ _11\"> </span>repr\u00e9se<span class=\"_ _0\"></span>ntent principalement <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>contribution <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>de PanTera <span class=\"_ _0\"></span>SA/NV, <span class=\"_ _0\"></span>une entre<span class=\"_ _0\"></span>prise conjoint<span class=\"_ _0\"></span>e cr\u00e9\u00e9e en partenariat avec le<span class=\"_ _0\"></span> SCK-CEN.9.1.2 <span class=\"_ _23\"> </span>Soci\u00e9t\u00e9s contr\u00f4l\u00e9e<span class=\"_ _3\"></span>s conjointeme<span class=\"_ _3\"></span>nt  Le Groupe a une joint-venture depuis 2022 : % de  B\u00e9n\u00e9fice/ participation 2022 Pays Actifs Passifs Revenus (Perte) D\u00e9tenu PanTera SA/NV<span class=\"_ _0\"></span> Belgique 499<span class=\"ls1\"> </span>2 17<span class=\"ls1\"> </span>-3 50,00% PanTera SA/NV<span class=\"_ _0\"></span> En <span class=\"_ _26\"> </span>2022, <span class=\"_ _27\"> </span>IBA <span class=\"_ _26\"> </span>a <span class=\"_ _27\"> </span>\u00e9tabli <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>partenariat <span class=\"_ _27\"></span>strat\u00e9gique <span class=\"_ _27\"> </span>en R&amp;D <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>tant <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>joint-venture <span class=\"_ _6d\"> </span>avec <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>SCK-CEN (Centre <span class=\"_\"> </span>belge <span class=\"_\"> </span>de <span class=\"_\"> </span>re<span class=\"_ _3\"></span>cherche <span class=\"_\"> </span>nucl\u00e9aire). <span class=\"_\"> </span> <span class=\"_\"> </span>Les <span class=\"_\"> </span>deux<span class=\"_ _3\"></span> entit\u00e9s <span class=\"_ _0\"></span>participent \u00e0 <span class=\"_ _0\"></span>hauteur de 50<span class=\"_ _0\"></span>% du capital <span class=\"_ _0\"></span>social avec <span class=\"_ _27\"> </span>une <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>ontribution <span class=\"_ _27\"></span>initiale <span class=\"_ _27\"></span>d\u2019EUR <span class=\"_ _27\"></span>0,3 <span class=\"_ _26\"> </span>million. <span class=\"_ _27\"></span> <span class=\"_ _26\"> </span>L<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span> Joint <span class=\"_ _27\"> </span>Ventu<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>\u00e9tablie <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>Belgique <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>sera <span class=\"_ _26\"> </span>acti<span class=\"ls5b\">ve</span> dans <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>m\u00e9decine <span class=\"_ _47\"> </span>nucl\u00e9aire, <span class=\"_ _47\"> </span>plus <span class=\"_ _47\"> </span>pr\u00e9cis\u00e9ment, <span class=\"_\"> </span>e<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>le<span class=\"_ _2\"></span> d\u00e9veloppera, <span class=\"_ _0\"></span>produira <span class=\"_ _0\"></span>et distribuera<span class=\"_ _0\"></span> l\u2019isotope <span class=\"_ _0\"></span>Ac.225.<span class=\"ls5f\">  </span>Le <span class=\"_ _27\"> </span>projet <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>R&amp;D <span class=\"_ _27\"> </span>en <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span>st <span class=\"_ _1\"></span>encore <span class=\"_ _27\"> </span>\u00e0 <span class=\"_ _26\"> </span>ses <span class=\"_ _27\"></span>d\u00e9buts <span class=\"_ _27\"> </span>et <span class=\"_ _27\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> production <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>distribution <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>vrait <span class=\"_ _2\"></span>s\u2019acc\u00e9l\u00e9rer <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>partir <span class=\"_ _2c\"></span>de 2026.<span class=\"ls1\"> </span>Le <span class=\"_ _2c\"></span>ta<span class=\"_ _0\"></span>bleau <span class=\"_ _2c\"></span>su<span class=\"_ _0\"></span>ivant <span class=\"_ _2c\"></span>illustre <span class=\"_ _2\"></span>l\u2019informa<span class=\"_ _0\"></span>tion <span class=\"_ _2c\"></span>financ<span class=\"_ _0\"></span>i\u00e8re r\u00e9sum\u00e9e de Pa<span class=\"_ _0\"></span>nTera SA/NV: (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Investissement d<span class=\"_ _0\"></span>ans les entreprises li\u00e9es<span class=\"_ _0\"></span> Actifs courants<span class=\"_ _0\"></span> 499<span class=\"ls1\"> </span>Actifs non courants<span class=\"_ _0\"></span> 0 Passifs courants <span class=\"_ _0\"></span>(-) -2 Passifs non courant<span class=\"_ _0\"></span>s (-) 0 Fonds propres 497<span class=\"ls1\"> </span>Quote-part du Gro<span class=\"_ _0\"></span>upe dans les fonds p<span class=\"_ _0\"></span>ropres 249<span class=\"ls1\"> </span>Valeur comptable<span class=\"_ _0\"></span> du Groupe dans la soci\u00e9<span class=\"_ _0\"></span>t\u00e9 mise en \u00e9quivalence<span class=\"_ _0\"></span> 249",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__123-1": {
   "value": "5.2. <span class=\"_ _8d\"> </span>LISTE DES ENTREPRISES MISES EN \u00c9QUIVALENCE D\u00e9tention (en<span class=\"_ _0\"></span>%<span class=\"_ _3\"></span>) par le D\u00e9tention (en<span class=\"_ _0\"></span>%<span class=\"_ _3\"></span>) par le Gr<span class=\"_ _0\"></span>oupe NOM Pays Groupe 2022 2021 Cyclhad SAS<span class=\"_ _0\"></span> France 33,33% 33,33% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SAS France 39,81% 39,81% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SARL France 50,00% 50,00% Pantera NV/SA<span class=\"_ _0\"></span> Belgique 50,00% 0,00% IBA <span class=\"_ _2c\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>comptabilise <span class=\"_ _2\"></span>pas <span class=\"_ _2\"></span>sa <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>la <span class=\"_ _2\"></span>perte <span class=\"_ _2\"></span>dans<span class=\"_ _0\"></span> Cyclhad <span class=\"_ _3\"></span>SAS et <span class=\"_ _2\"></span>Normandy<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Hadronthera<span class=\"_ _0\"></span>py <span class=\"_ _2\"></span>SAS<span class=\"_ _0\"></span> au<span class=\"ls1\">-dessus <span class=\"_ _27\"></span>de <span class=\"_ _26\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>son <span class=\"_ _27\"></span>invest<span class=\"_ _0\"></span>issement </span>car <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>n\u2019y <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>aucun en<span class=\"_ _3\"></span>gageme<span class=\"_ _0\"></span>nt <span class=\"_ _2c\"></span>\u00e0 <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>articiper <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>une<span class=\"_ _0\"></span> \u00e9ventuelle <span class=\"_ _27\"></span>augme<span class=\"_ _0\"></span>ntation <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>cap<span class=\"_ _0\"></span>ital <span class=\"_ _1\"></span>future<span class=\"_ _0\"></span>. <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>Le<span class=\"_ _0\"></span> montant <span class=\"_ _4e\"> </span>des <span class=\"_ _6d\"> </span>pertes<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ce<span class=\"_ _0\"></span>s <span class=\"_ _6d\"> </span>entreprises <span class=\"_ _4e\"> </span>non comptabilis\u00e9es <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>mentionn\u00e9es <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>note<span class=\"_ _0\"></span> 9.1.1<span class=\"ls1\">.</span>9.1. <span class=\"_ _8d\"> </span>SOCI\u00c9T\u00c9S MISES EN \u00c9QUIVALENCE Les <span class=\"_ _0\"></span>soci\u00e9t\u00e9s <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ises <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>reprise<span class=\"_ _0\"></span> \u00e0 <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>note <span class=\"_\"> </span><span class=\"ls96\">5.2</span><span class=\"ff38\">Er<span class=\"_ _0\"></span>ror! <span class=\"_ _55\"> </span>Reference <span class=\"_\"> </span>source <span class=\"_\"> </span>not <span class=\"_\"> </span>f</span>ound.<span class=\"ff36 ls1\"> <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>Cyclhad <span class=\"_ _d\"> </span>S<span class=\"_ _0\"></span>AS<span class=\"_ _3\"></span>, <span class=\"_ _d\"> </span>Norman<span class=\"_ _0\"></span>dy </span>Hadrontherapy <span class=\"_ _27\"></span>SAS<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>Norm<span class=\"_ _0\"></span>andy <span class=\"_ _1\"></span>Hadront<span class=\"_ _0\"></span>herapy SARL et PanTera SA<span class=\"_ _0\"></span>/NV. Les <span class=\"_\"> </span>changements <span class=\"_\"> </span><span class=\"ls96\">des</span> <span class=\"_\"> </span>participations <span class=\"_\"> </span>dans <span class=\"_\"> </span>les soci\u00e9t\u00e9s <span class=\"_ _d\"> </span>mises<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>\u00e9quivale<span class=\"_ _0\"></span>nce <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>les suivantes <span class=\"ls9c\">: </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Au 1er janvier<span class=\"_ _0\"></span> 1 273 20<span class=\"ls1\"> </span>Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9<span class=\"_ _0\"></span>t\u00e9s mises en -1 <span class=\"ls98\">253</span> 3 \u00e9quivalence Acquisitions 0 250<span class=\"ls1\"> </span>Gain non r\u00e9alis\u00e9 s<span class=\"_ _0\"></span>ur la cession d\u2019une im<span class=\"_ _0\"></span>mobilisation incorporelle<span class=\"_ _0\"></span> 0 0 Au 31 d\u00e9cembre<span class=\"_ _0\"></span> 20<span class=\"ls1\"> </span>273<span class=\"ls1\"> </span>Les <span class=\"_ _15\"> </span>acquisitions <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>l\u2019ann\u00e9e <span class=\"_ _11\"> </span>repr\u00e9se<span class=\"_ _0\"></span>ntent principalement <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>contribution <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>de PanTera <span class=\"_ _0\"></span>SA/NV, <span class=\"_ _0\"></span>une entre<span class=\"_ _0\"></span>prise conjoint<span class=\"_ _0\"></span>e cr\u00e9\u00e9e en partenariat avec le<span class=\"_ _0\"></span> SCK-CEN. 9.1.1 <span class=\"_ _23\"> </span>Entreprises asso<span class=\"_ _3\"></span>ci\u00e9es L<span class=\"ls96\">a <span class=\"_ _47\"> </span></span> <span class=\"_ _47\"> </span>participation <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _26\"> </span>Group<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>dans<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>soci\u00e9t<span class=\"_ _0\"></span>\u00e9s associ\u00e9<span class=\"ls96\">es</span>, <span class=\"_ _66\"> </span>toutes <span class=\"_ _11\"> </span>non <span class=\"_ _66\"> </span>cot\u00e9es, <span class=\"_ _11\"> </span>sont <span class=\"_ _11\"> </span>les<span class=\"_ _0\"></span> suivantes : (EUR 000) % de  B\u00e9n\u00e9fice/ participation 2021 Pays Actifs Passifs Revenus (Perte) D\u00e9tenu Cyclhad SAS<span class=\"_ _0\"></span> France 66<span class=\"ls1\"> </span>373<span class=\"ls1\"> </span>76<span class=\"ls1\"> </span>589<span class=\"ls1\"> </span>4 892 -2 <span class=\"ls98\">035</span> 33,33% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SAS France 59<span class=\"ls1\"> </span>153<span class=\"ls1\"> </span>55<span class=\"ls1\"> </span>306<span class=\"ls1\"> </span>3 753 -4 <span class=\"ls98\">981</span> 39,81% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SARL France 51<span class=\"ls1\"> </span>-9 124<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>50,00% % de  B\u00e9n\u00e9fice/ participation 2022 Pays Actifs Passifs Revenus (Perte) D\u00e9tenu Cyclhad SAS<span class=\"_ _0\"></span> France 66<span class=\"ls1\"> </span>136<span class=\"ls1\"> </span>77<span class=\"ls1\"> </span>222<span class=\"ls1\"> </span>6 268 -870 33,33% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SAS France 54<span class=\"ls1\"> </span>284<span class=\"ls1\"> </span>57<span class=\"ls1\"> </span>246<span class=\"ls1\"> </span>4 116 -6 <span class=\"ls98\">809</span> 39,81% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SARL France 63<span class=\"ls1\"> </span>-<span class=\"ls98\">14</span> 124<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>50,00% Cyclhad SAS Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>d\u00e9tient <span class=\"_ _27\"></span>une <span class=\"_ _27\"></span>participation <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>33,33% dans <span class=\"_ _0\"></span>Cyclhad <span class=\"_ _0\"></span>SAS, <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>construit <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>centre <span class=\"_ _0\"></span>de protonth\u00e9rapie op\u00e9rati<span class=\"_ _0\"></span>onnel depuis l\u2019\u00e9t\u00e9 2018.<span class=\"_ _0\"></span> IBA <span class=\"_ _6d\"> </span>n\u2019a <span class=\"_ _6d\"> </span>pas <span class=\"_ _6d\"> </span>d\u2019eng<span class=\"_ _0\"></span>agement <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> d\u00e9cembre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span><span class=\"ls96\">et <span class=\"_ _1\"></span>au</span> <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022 <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>n\u2019a aucun <span class=\"_ _47\"> </span>en<span class=\"_ _0\"></span>gagement <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>part<span class=\"_ _0\"></span>iciper <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>un <span class=\"_ _47\"> </span>\u00e9v<span class=\"_ _0\"></span>entuel financement futur de Cy<span class=\"_ _0\"></span>clhad SAS. IBA <span class=\"_ _0\"></span><span class=\"lsa0\">n\u2019<span class=\"ls96\">a <span class=\"_ _0\"></span></span></span>d\u00e8s <span class=\"_ _0\"></span>lors<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>comptabilis\u00e9 <span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>quote-part<span class=\"_ _0\"></span> d<span class=\"ls96\">es</span> <span class=\"_\"> </span>pert<span class=\"_ _0\"></span>es <span class=\"_\"> </span>et <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>fonds <span class=\"_ _6d\"> </span>propres <span class=\"_\"> </span>n\u00e9gat<span class=\"_ _0\"></span>ifs <span class=\"_\"> </span>de Cyclhad <span class=\"_ _48\"> </span>SAS <span class=\"_ _48\"> </span>au<span class=\"_ _0\"></span>-del\u00e0 <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>a <span class=\"_ _47\"> </span>valeur <span class=\"_ _48\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>capital investi.  Normandie Hadronth\u00e9<span class=\"_ _0\"></span>rapie SAS Depuis <span class=\"_\"> </span>juin <span class=\"_\"> </span>201<span class=\"_ _0\"></span>9, <span class=\"_\"> </span>la <span class=\"_\"> </span>participation <span class=\"_\"> </span>d\u2019IBA<span class=\"_ _0\"></span> <span class=\"_\"> </span>dans Normandy <span class=\"_ _51\"> </span>Hadrontherapy<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>SAS <span class=\"_ _4\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>rest\u00e9e <span class=\"_ _51\"> </span>\u00e0 39,81 <span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>(sans <span class=\"_ _0\"></span>changement <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>rapport <span class=\"_ _0\"></span>\u00e0 2<span class=\"_ _0\"></span>019) d<span class=\"ls96\">ans</span> <span class=\"_ _26\"> </span>ce<span class=\"_ _0\"></span>tte <span class=\"_ _26\"> </span>soci\u00e9t\u00e9 <span class=\"_ _47\"> </span>suite <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>financement <span class=\"_ _47\"> </span>par plusieurs <span class=\"_ _0\"></span>acteurs<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>publics <span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>priv\u00e9s. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>\u2019ob<span class=\"_ _3\"></span>jectif <span class=\"_ _1\"></span>de ce <span class=\"_\"> </span>projet <span class=\"_\"> </span>est <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>lancer <span class=\"_\"> </span>le <span class=\"_\"> </span>d\u00e9veloppement <span class=\"_\"> </span>du premier syst\u00e8me<span class=\"_ _0\"></span> de th\u00e9rapie au carbone <span class=\"_ _0\"></span>\u00e0 base de <span class=\"_ _47\"> </span>cyclotron <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>monde <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>Caen, <span class=\"_ _47\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>Fr<span class=\"_ _0\"></span>ance, <span class=\"_ _26\"> </span>\u00e0<span class=\"_ _0\"></span> travers <span class=\"_ _46\"> </span>sa <span class=\"_ _5a\"> </span>filiale <span class=\"_ _46\"> </span>Normandy <span class=\"_ _46\"> </span>Hadron<span class=\"_ _0\"></span>therapy (NHa), <span class=\"_ _57\"> </span>en <span class=\"_ _57\"> </span>co<span class=\"_ _0\"></span>llaboration <span class=\"_ _57\"> </span>avec <span class=\"_ _57\"> </span>la <span class=\"_ _15\"> </span>R\u00e9gion Normandie <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lusieurs <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>acteurs<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>priv\u00e9s <span class=\"_ _0\"></span>et publics, <span class=\"_ _51\"> </span>dont <span class=\"_ _49\"> </span>SAPHYN <span class=\"_ _51\"> </span>(<span class=\"_ _0\"></span>SAnt\u00e9 <span class=\"_ _51\"> </span>et <span class=\"_ _49\"> </span>PHYsique Nucl\u00e9aire).  L\u2019investissement <span class=\"_ _27\"></span>global <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tous <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>partenaires dans <span class=\"_ _3\"></span>NHa s\u2019\u00e9l\u00e8ve \u00e0 <span class=\"_ _2\"></span>plus de EUR <span class=\"_ _2\"></span>6<span class=\"_ _0\"></span>0 <span class=\"_ _2\"></span>millions , <span class=\"_ _3\"></span>en fonds <span class=\"_ _26\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _26\"> </span>obligations<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>(garanti <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>la R\u00e9gion <span class=\"_ _1\"></span>Norman<span class=\"_ _0\"></span>die). <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>ntribution <span class=\"_ _1\"></span>d\u2019IBA <span class=\"_ _1\"></span>s\u2019est<span class=\"_ _0\"></span> \u00e9lev\u00e9e <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>EUR <span class=\"_ _27\"></span>6 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>ons <span class=\"_ _27\"></span>en <span class=\"_ _1\"></span>fo<span class=\"_ _0\"></span>nds <span class=\"_ _1\"></span>propres<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>\u00e0 EUR <span class=\"_\"> </span>1,5 <span class=\"_\"> </span>mi<span class=\"_ _0\"></span>llion <span class=\"_\"> </span>en <span class=\"_\"> </span>financement <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019obligations convertibles (voir n<span class=\"_ _0\"></span>ote 11).  L\u2019investissement <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u2019IBA <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omprend <span class=\"_ _27\"></span>\u00e9galement <span class=\"_ _26\"> </span>la vente <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la <span class=\"_ _58\"> </span>propri\u00e9t\u00e9 <span class=\"_ _52\"> </span>intellectuelle <span class=\"_ _58\"> </span>li\u00e9e <span class=\"_ _58\"> </span>au cyclotron <span class=\"_ _27\"></span>Cyc<span class=\"_ _0\"></span>lone\u00ae400 <span class=\"_ _27\"></span>NH<span class=\"_ _0\"></span>a. <span class=\"_ _1\"></span>Le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ga<span class=\"_ _0\"></span>in <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>cette transaction <span class=\"_ _2\"></span>s\u2019est<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>\u00e9l<span class=\"_ _0\"></span>ev\u00e9 <span class=\"_ _2c\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>EUR <span class=\"_ _3\"></span>5 <span class=\"_ _2\"></span>millions <span class=\"_ _3\"></span>qui <span class=\"_ _2\"></span>a \u00e9t\u00e9 r\u00e9duit <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>EUR <span class=\"_ _47\"> </span>2 <span class=\"_ _47\"> </span>mi<span class=\"_ _0\"></span>llion<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>(39,81%) <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>t<span class=\"_ _0\"></span>itre <span class=\"_ _47\"> </span>de  gain non r\u00e9alis\u00e9 en <span class=\"_ _0\"></span>2019.  IBA <span class=\"_ _6d\"> </span>n\u2019a <span class=\"_ _6d\"> </span>pas <span class=\"_ _6d\"> </span>d\u2019<span class=\"_ _0\"></span>engagement <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> d\u00e9cembre 2021 <span class=\"ls96\">et </span>31 <span class=\"_ _0\"></span>d\u00e9cembre 2022 et n\u2019a pas d\u2019<span class=\"ls1\">engagement <span class=\"_\"> </span>\u00e0 <span class=\"_ _48\"> </span>participer<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _55\"> </span>tout <span class=\"_ _55\"> </span>financement </span>futur <span class=\"_ _5b\"> </span>potentiel <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>Normandy <span class=\"_ _5b\"> </span>Ha<span class=\"_ _0\"></span>drontherapy SAS. IBA <span class=\"_ _0\"></span><span class=\"lsa0\">n\u2019<span class=\"ls96\">a <span class=\"_ _0\"></span></span></span>d\u00e8s <span class=\"_ _0\"></span>lors<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>comptabilis\u00e9 <span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>quote-part<span class=\"_ _0\"></span> d<span class=\"ls96\">es</span> <span class=\"_\"> </span>pert<span class=\"_ _0\"></span>es <span class=\"_\"> </span>et <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>fonds <span class=\"_ _6d\"> </span>propres <span class=\"_\"> </span>n\u00e9gat<span class=\"_ _0\"></span>ifs <span class=\"_\"> </span>de Normandy <span class=\"_ _55\"> </span>Hadrontherapy <span class=\"_ _55\"> </span>SAS <span class=\"_ _55\"> </span><span class=\"ls96\">au</span>-del\u00e0 <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>sa valeur du capital investi.<span class=\"_ _0\"></span>  Le tableau suivant ill<span class=\"_ _0\"></span>ustre l\u2019information financi\u00e8re r\u00e9s<span class=\"_ _0\"></span>um\u00e9e des <span class=\"_ _0\"></span>entreprises associ\u00e9es<span class=\"_ _0\"></span> : (EUR 000) 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Investissement d<span class=\"_ _0\"></span>ans les entreprises li\u00e9es<span class=\"_ _0\"></span> Actifs courants<span class=\"_ _0\"></span> 34<span class=\"ls1\"> </span>816<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>456<span class=\"ls1\"> </span>Actifs non courants<span class=\"_ _0\"></span> 90<span class=\"ls1\"> </span>760<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>027<span class=\"ls1\"> </span>Passifs courants <span class=\"_ _0\"></span>(-) -<span class=\"ls98\">11</span> 812 -<span class=\"ls98\">14</span> 366 Passifs non courant<span class=\"_ _0\"></span>s (-) -120 092 -120 116 Fonds propres -6 <span class=\"ls98\">328</span> -<span class=\"ls98\">13</span> 999 Quote-part du Gro<span class=\"_ _0\"></span>upe dans les fonds prop<span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>s -1 <span class=\"ls98\">853</span> -4 <span class=\"ls98\">849</span> Quote-part cumul\u00e9<span class=\"_ _0\"></span>e non reconnue des pertes <span class=\"_ _0\"></span>de l\u2019entreprise associ\u00e9e<span class=\"_ _0\"></span> -1 <span class=\"ls98\">991</span> -1 <span class=\"ls98\">991</span> Quote-part cumul\u00e9<span class=\"_ _0\"></span>e non reconnue des pertes <span class=\"_ _0\"></span>de l\u2019entreprise associ\u00e9e<span class=\"_ _0\"></span> 3 865 6 865 Autres 0 0 Valeur compta<span class=\"_ _0\"></span>ble du Groupe dans la soci\u00e9<span class=\"_ _0\"></span>t\u00e9 mise en \u00e9quivalence 21<span class=\"ls1\"> </span>25",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__125": {
   "value": "6.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Regroupements d\u2019en<span class=\"_ _2\"></span>treprises et autres </span></span>changements dans l<span class=\"_ _3\"></span>a composi<span class=\"_ _3\"></span>tion du groupe<span class=\"ls1\"> </span>6.1. <span class=\"_ _8d\"> </span>ACQUISITIONS D\u2019ENTREPRISES  6.1.1 <span class=\"_ _23\"> </span>Acquisition de Mod<span class=\"_ _3\"></span>us Dispositifs <span class=\"_ _3\"></span>m\u00e9dicaux inc. (Canada) S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Le <span class=\"_ _47\"> </span>processus <span class=\"_ _48\"> </span>d'allocation <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>prix<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>d'ac<span class=\"_ _0\"></span>h<span class=\"_ _3\"></span>at <span class=\"_ _47\"> </span>i<span class=\"_ _0\"></span>mpl<span class=\"_ _3\"></span>ique une estimation de la juste v<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>leur de tous les actifs<span class=\"_ _0\"></span> et passifs <span class=\"_ _51\"> </span>acquis <span class=\"_ _49\"> </span>dans <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>cadre <span class=\"_ _51\"> </span>du <span class=\"_ _49\"> </span>regroupement d'entreprises. <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>juste valeur des<span class=\"_ _0\"></span> actifs <span class=\"_ _0\"></span>incorporels non <span class=\"_ _d\"> </span>reconnus <span class=\"_ _4f\"> </span>pr\u00e9c\u00e9demment <span class=\"_ _d\"> </span>par <span class=\"_ _4f\"> </span>l'entreprise acquise <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2c\"></span>d\u00e9te<span class=\"_ _0\"></span>rmi<span class=\"_ _3\"></span>n\u00e9e <span class=\"_ _2\"></span>sur <span class=\"_ _2c\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>onn\u00e9<span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>non observables <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>onc <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>class\u00e9e <span class=\"_ _1\"></span>au <span class=\"_ _0\"></span>niveau <span class=\"_ _1\"></span>3. <span class=\"_ _0\"></span> <span class=\"_ _1\"></span>La valeur <span class=\"_ _48\"> </span>a <span class=\"_\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>estim\u00e9e <span class=\"_\"> </span>sur <span class=\"_ _48\"> </span>base <span class=\"_ _48\"> </span>d'un <span class=\"_\"> </span>mod\u00e8le <span class=\"_ _47\"> </span>dans lequel <span class=\"_ _0\"></span>les r\u00e9sultats <span class=\"_ _0\"></span>possibles sont <span class=\"_ _0\"></span>pond\u00e9r\u00e9s <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span><span class=\"ls22\">eur</span> probabilit\u00e9. <span class=\"_ _48\"> </span> <span class=\"_ _48\"> </span>Le <span class=\"_\"> </span>param\u00e8tre <span class=\"_ _47\"> </span>non <span class=\"_\"> </span>ob<span class=\"_ _3\"></span>servable <span class=\"_ _48\"> </span>auquel cette <span class=\"_ _2\"></span>\u00e9<span class=\"_ _0\"></span>valuation <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>juste valeur <span class=\"_ _2\"></span>est <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>plus <span class=\"_ _2\"></span>sensible est <span class=\"_ _27\"> </span>le <span class=\"_ _26\"> </span>montant <span class=\"_ _27\"></span>estim\u00e9 <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ntes <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>Modus <span class=\"_ _27\"></span>sur <span class=\"_ _27\"> </span>la p\u00e9riode de r\u00e9f\u00e9rence. Dans <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>cadre <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>transaction <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>l\u00f4tur\u00e9e <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>29 <span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>il 2022, <span class=\"_\"> </span>la <span class=\"_\"> </span>so<span class=\"_ _3\"></span>ci\u00e9t\u00e9 <span class=\"_\"> </span>a <span class=\"_\"> </span>acquis <span class=\"_ _48\"> </span>100 <span class=\"_\"> </span>% <span class=\"_\"> </span>des <span class=\"_\"> </span>a<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>tions <span class=\"_ _48\"> </span>de Modus Medical Devices Inc.  Avec <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>centre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9veloppement <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>Canada <span class=\"_ _0\"></span>et 1<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span> membres <span class=\"_ _d\"> </span>d\u2019\u00e9quipe, <span class=\"_ _d\"> </span>Modu<span class=\"_ _3\"></span>s <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>une <span class=\"_ _4f\"> </span>pr\u00e9sence internationale <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"> </span>l'avant<span class=\"_ _0\"></span>-garde <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>l'assurance qualit\u00e9 dans le domaine d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> la radio<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>h\u00e9rapie avanc\u00e9e et <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>l'imagerie <span class=\"_ _49\"> </span>m<span class=\"_ _0\"></span>\u00e9dicale.<span class=\"_ _3\"></span> <span class=\"_ _50\"> </span>M<span class=\"_ _0\"></span>odus<span class=\"_ _3\"></span> <span class=\"_ _50\"> </span>a <span class=\"_ _5b\"> </span>gagn\u00e9 <span class=\"_ _50\"> </span>la confiance <span class=\"_ _27\"></span>des <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _1\"></span>grands <span class=\"_ _27\"></span>physiciens <span class=\"_ _27\"></span>m\u00e9dicaux <span class=\"_ _1\"></span>du monde <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cr\u00e9ant <span class=\"_ _0\"></span>des \u201cfant\u00f4mes\u201d <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des l<span class=\"_ _0\"></span>ogiciel<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>qui les <span class=\"_ _0\"></span>aident<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>\u00e0 s'acquitter de l<span class=\"_ _0\"></span>eurs responsabilit<span class=\"_ _0\"></span>\u00e9s avec la plus grande confiance.  Cette <span class=\"_ _4\"> </span>transaction <span class=\"_ _4\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>qualifi\u00e9e <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>regroupement d'entreprises <span class=\"_ _3\"></span>conform\u00e9ment <span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>norme <span class=\"_ _3\"></span>IFRS <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>et est donc <span class=\"_\"> </span>comptabilis\u00e9e <span class=\"_ _5\"> </span>en <span class=\"_\"> </span>appliquant <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>m\u00e9thode <span class=\"_\"> </span>de l'acquisition. La c<span class=\"_ _3\"></span>ontrepartie transf\u00e9r\u00e9e <span class=\"_ _3\"></span>par le groupe pour acqu\u00e9rir Modus comprend :  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Un <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _2\"></span>en esp\u00e8ces <span class=\"_ _2\"></span>de CAD 11<span class=\"_ _3\"></span> millions </span></span>(EUR <span class=\"_ _1\"></span>\u00e9quivalents <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>8,2 <span class=\"_ _1\"></span>mil<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>ons) <span class=\"_ _1\"></span>pay\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la date de cl\u00f4ture;<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Un <span class=\"_ _0\"></span>ajustement <span class=\"_ _1\"></span>final <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>onds <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>roulement<span class=\"_ _0\"></span> </span></span>pour <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>montant <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>CAD <span class=\"_ _1\"></span>0,4 <span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _1\"></span>(EUR \u00e9quivalents <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _27\"></span>0,3 <span class=\"_ _27\"></span>millions) <span class=\"_ _26\"></span> <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>ay\u00e9 aux vendeurs en juin <span class=\"_ _0\"></span>2022 et; \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Une <span class=\"_ _5f\"> </span>contreparti<span class=\"_ _0\"></span>e <span class=\"_ _5c\"> </span>c<span class=\"_ _0\"></span>onditionnelle <span class=\"_ _54\"> </span>d\u2019un </span>montant <span class=\"_ _1\"></span>maxim<span class=\"ls96\">um<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>CAD<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2,5 <span class=\"_ _1\"></span>millions <span class=\"_ _1\"></span>de dollars <span class=\"_ _48\"> </span>c<span class=\"_ _0\"></span>anadiens <span class=\"_ _55\"> </span>(compl\u00e9ment <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>prix<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>\u00e0 payer <span class=\"_ _2\"></span>par la <span class=\"_ _2\"></span>Soci\u00e9t\u00e9, EUR <span class=\"_ _2\"></span>\u00e9quivalents<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>1,9<span class=\"_ _0\"></span> million) <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u00e9pendant <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _27\"></span>ventes <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>cert<span class=\"_ _0\"></span>ains produits <span class=\"_ _26\"> </span>r\u00e9a<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>s\u00e9es <span class=\"_ _47\"> </span>par <span class=\"_ _26\"> </span>Modus <span class=\"_ _47\"> </span>entre <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>1er mai 2022 et le 30 avr<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span> 203<span class=\"_ _0\"></span>2. La <span class=\"_ _4e\"> </span>juste<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>valeur <span class=\"_ _4\"> </span>de <span class=\"_ _6d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6d\"> </span>contrepartie <span class=\"_ _4\"> </span>conditionnelle s\u2019\u00e9l\u00e8ve <span class=\"_ _2\"></span>\u00e0 CAD <span class=\"_ _2\"></span>1,3 <span class=\"_ _2\"></span>million \u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>date d'a<span class=\"_ _3\"></span>cquisition <span class=\"_ _2\"></span>et n'a pas chang\u00e9 \u00e0 la date du rapport. A <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>date <span class=\"_ _27\"></span>d'acquisition, <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>estim\u00e9 <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>ju<span class=\"_ _0\"></span>ste<span class=\"_ _2\"></span> valeur <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>actifs <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>passifs <span class=\"_ _26\"> </span>id<span class=\"_ _3\"></span>entifiables <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>Modus.  Comme l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>permet <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>norme <span class=\"_ _3\"></span>IFRS <span class=\"_ _2\"></span>3, IBA <span class=\"_ _2\"></span>dispose d'un d\u00e9lai <span class=\"_ _0\"></span>d'un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nali<span class=\"_ _3\"></span>ser <span class=\"_ _1\"></span>l'exercice <span class=\"_ _0\"></span>d'\u00e9valuation <span class=\"_ _0\"></span>et d'allocation du pr<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>x <span class=\"_ _2\"></span>d\u2019acquisition et ces <span class=\"_ _3\"></span>justes valeur<span class=\"_ _3\"></span>s ont ensuite \u00e9t\u00e9 r\u00e9vis\u00e9es \u00e0 la fin de l'ex<span class=\"_ _3\"></span>ercice pour un montant <span class=\"_ _27\"></span>net <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>CAD <span class=\"_ _27\"></span>3,4 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"></span>(\u00e9quivalents <span class=\"_ _27\"></span>EUR 2,5 <span class=\"_ _26\"> </span>millions), <span class=\"_ _26\"> </span>l\u2019exc\u00e9dent <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>contrepartie <span class=\"_ _26\"> </span>repr\u00e9sente un <span class=\"_ _5b\"> </span>goodwill <span class=\"_ _58\"> </span><span class=\"lsca\">d\u2019</span>acquisition <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>CAD <span class=\"_ _5b\"> </span>9,3 <span class=\"_ _58\"> </span>millions (\u00e9quivalents <span class=\"_ _51\"> </span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _51\"> </span>date <span class=\"_ _4\"> </span>d\u2019acquisition <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _49\"> </span>EUR <span class=\"_ _4\"> </span>6,<span class=\"ls22\">9 </span>millions, <span class=\"_\"> </span>r\u00e9\u00e9valu\u00e9 <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>EUR <span class=\"_ _48\"> </span>6,4 <span class=\"_\"> </span>millions <span class=\"_ _48\"> </span>au <span class=\"_\"> </span>taux <span class=\"_ _48\"> </span>de change <span class=\"_ _51\"> </span>de <span class=\"_ _49\"> </span>cl\u00f4ture <span class=\"_ _51\"> </span>au <span class=\"_ _51\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _4\"> </span>d\u00e9c<span class=\"_ _0\"></span>embre <span class=\"_ _4\"> </span>20<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>). <span class=\"_ _51\"> </span><span class=\"lsca\">La</span> direction <span class=\"_ _0\"></span>reste <span class=\"_ _0\"></span>attentive <span class=\"_ _0\"></span>\u00e0 to<span class=\"_ _0\"></span>ut changement <span class=\"_ _0\"></span>potentiel de <span class=\"_\"> </span>la <span class=\"_\"> </span>juste <span class=\"_\"> </span>valeur <span class=\"_\"> </span>des <span class=\"_\"> </span>actifs <span class=\"_\"> </span>nets, <span class=\"_\"> </span>bien <span class=\"_\"> </span>qu'aucun changement <span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oit <span class=\"_ _2\"></span>attendu <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>valeur reconnue<span class=\"lscc\">, </span>la <span class=\"_ _1\"></span>r\u00e9affectation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>prix <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>encore <span class=\"_ _1\"></span>autoris\u00e9e <span class=\"_ _1\"></span>jusqu'\u00e0 la fin du mois d'avril 2023.  Le <span class=\"_ _26\"> </span>goodwill <span class=\"_ _26\"> </span>est <span class=\"_ _26\"> </span>attribuable <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>secteur <span class=\"_ _26\"> </span>d\u2019activit\u00e9 <span class=\"_ _26\"> </span>de Dosimetry. <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>L\u2019exc\u00e9dent <span class=\"_ _47\"> </span>du <span class=\"_ _47\"> </span>prix <span class=\"_ _47\"> </span>est <span class=\"_ _47\"> </span>soutenu <span class=\"_ _26\"> </span>pa<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span> <span class=\"_ _48\"> </span>l<span class=\"lsca\">a </span>strat\u00e9gie <span class=\"_ _26\"> </span>du <span class=\"_ _27\"> </span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>ec <span class=\"_ _27\"></span>cette <span class=\"_ _27\"> </span>ac<span class=\"_ _0\"></span>qui<span class=\"_ _3\"></span>sition, <span class=\"_ _26\"> </span>qui <span class=\"_ _27\"> </span>est double, <span class=\"_ _27\"></span>d'abord <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>stimuler <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>\u00e9tendre <span class=\"_ _1\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>ventes du <span class=\"_ _0\"></span>produit <span class=\"_ _0\"></span>commercialis\u00e9 par <span class=\"_ _0\"></span>Modus <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>des march\u00e9s suppl\u00e9mentaires <span class=\"_ _4e\"> </span>o\u00f9 <span class=\"_ _4\"> </span>IBA <span class=\"_ _4e\"> </span>a <span class=\"_ _4\"> </span>d\u00e9j\u00e0 <span class=\"_ _4e\"> </span>de <span class=\"_ _4\"> </span>l'exp\u00e9rience, ensuite <span class=\"_ _5b\"> </span>pour <span class=\"_ _5b\"> </span>pro<span class=\"_ _0\"></span>fiter <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>certaines <span class=\"_ _5b\"> </span>opportunit\u00e9s d\u2019\u00e9conomies de co\u00fbts. La <span class=\"_ _1\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ifs <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>passifs <span class=\"_ _1\"></span>identifiables <span class=\"_ _1\"></span>de Mod<span class=\"lsca\">us<span class=\"_ _0\"></span></span> <span class=\"_ _5\"> </span>ainsi <span class=\"_ _6d\"> </span>que <span class=\"_ _5\"> </span>la <span class=\"_ _6d\"> </span>contrepartie <span class=\"_ _6d\"> </span>transf\u00e9r\u00e9e <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>le goodwill <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>en <span class=\"_ _51\"> </span>r\u00e9sulte <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>pr\u00e9sent\u00e9s <span class=\"_ _51\"> </span>dans <span class=\"_ _4\"> </span>le tableau <span class=\"_ _1\"></span>ci<span class=\"_ _0\"></span>-dessou<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>ec <span class=\"_ _1\"></span>l'effet <span class=\"_ _27\"></span>du <span class=\"_ _1\"></span>flux<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tr\u00e9sorerie net \u00e0 la date d'acquisition:Juste value comptabilis\u00e9e \u00e0 (CAD 000) l'acquisition ACTIF Tr\u00e9sorerie  3  Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales  899<span class=\"ls1\">  </span>Autres cr\u00e9ances et<span class=\"_ _0\"></span> charges \u00e0 reporter 210<span class=\"ls1\">  </span>Stocks 797<span class=\"ls1\">  </span>Immobilisations cor<span class=\"_ _0\"></span>porelles  12<span class=\"ls1\">  </span>Immobilisations i<span class=\"_ _0\"></span>ncorporelles  2 036  TOTAL DE L\u2019ACTIF<span class=\"_ _0\"></span> 3 957 Dettes commerciale<span class=\"_ _0\"></span>s  4  Passifs d'imp\u00f4ts dif<span class=\"_ _0\"></span>f\u00e9r\u00e9s 539<span class=\"ls1\">  </span>TOTAL DETTE<span class=\"_ _0\"></span>S 543<span class=\"ls1\"> </span>Actifs net acquis<span class=\"_ _0\"></span> 3 414 Goodwill 9 300 Contrepartie pay<span class=\"_ _0\"></span>\u00e9e en esp\u00e8ce \u00e0 la date<span class=\"_ _0\"></span> d'a<span class=\"_ _3\"></span>cquisition<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>000<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>Paiements Earn Out<span class=\"_ _0\"></span> pr\u00e9vus sur dix ans ap<span class=\"_ _0\"></span>r\u00e8s la date d'acquisition.<span class=\"_ _0\"></span> 1 320  Ajustement du fon<span class=\"_ _0\"></span>ds de roulement pay\u00e9 e<span class=\"_ _0\"></span>n e<span class=\"_ _3\"></span>sp\u00e8ces <span class=\"_ _0\"></span>apr\u00e8s la date d'acq<span class=\"_ _0\"></span>uisition. 394<span class=\"ls1\">  </span>COUT TOTAL DE <span class=\"_ _0\"></span>L'ACQUISITION 12<span class=\"ls1\"> </span>714<span class=\"ls1\"> </span>Sortie de Fonds <span class=\"_ _0\"></span>nettes de tr\u00e9soreie jusqu'au 31<span class=\"_ _0\"></span> d\u00e9cembre 2022<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>693<span class=\"ls1\"> </span>\u00c0 <span class=\"_ _4\"> </span>compter <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>la <span class=\"_ _4\"> </span>date <span class=\"_ _51\"> </span>d\u2019acquisi<span class=\"_ _0\"></span>tion, <span class=\"_ _4\"> </span>Modus<span class=\"_ _0\"></span> Medical <span class=\"_ _6d\"> </span>D<span class=\"_ _0\"></span>evices <span class=\"_ _6d\"> </span>Inc.<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>a <span class=\"_ _4e\"> </span>contribu\u00e9 <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _6d\"> </span>hauteur<span class=\"_ _0\"></span> d\u2019<span class=\"ls1\">EUR <span class=\"_ _26\"></span>3,</span>0 <span class=\"_ _27\"></span><span class=\"ls1\">mi<span class=\"_ _0\"></span>llions <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>revenus <span class=\"_ _26\"> </span>du <span class=\"_ _27\"></span>G<span class=\"_ _0\"></span>roupe <span class=\"_ _27\"></span>et<span class=\"_ _0\"></span> </span>d\u2019<span class=\"ls1\">EUR <span class=\"_ _26\"> </span>0,4 <span class=\"_ _26\"> </span>million <span class=\"_ _26\"> </span>au <span class=\"_ _26\"> </span>b\u00e9n\u00e9fice <span class=\"_ _26\"> </span>avant <span class=\"_ _26\"> </span>imp\u00f4t <span class=\"_ _26\"> </span>du </span>Groupe. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>l\u2019acquisition <span class=\"_ _27\"></span>avait <span class=\"_ _1\"></span>eu <span class=\"_ _1\"></span>lieu <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>d\u00e9but de <span class=\"_ _55\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _55\"> </span></span>le <span class=\"_ _55\"> </span>chiffre <span class=\"_\"> </span>d\u2019affaires <span class=\"_ _55\"> </span>op\u00e9rationnel <span class=\"_ _55\"> </span>du Groupe <span class=\"_ _47\"> </span>aur<span class=\"_ _0\"></span>ait <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _47\"> </span>362,8 <span class=\"_ _48\"> </span>millions<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>et <span class=\"_ _48\"> </span>le b\u00e9n\u00e9fice <span class=\"_ _4e\"> </span>avant <span class=\"_ _4\"> </span>imp\u00f4t <span class=\"_ _4e\"> </span>aur<span class=\"_ _0\"></span>ait <span class=\"_ _6d\"> </span>\u00e9t\u00e9 <span class=\"_ _4\"> </span>d\u2019EUR <span class=\"_ _4e\"> </span>-<span class=\"_ _0\"></span>0,1 million.6.2. <span class=\"_ _8d\"> </span>CESSIONS D\u2019ENTREPRISES Aucune cession n\u2019<span class=\"_ _0\"></span>a \u00e9t\u00e9 effectu\u00e9e en <span class=\"_ _0\"></span>2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__127": {
   "value": "7.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Goodwill et <span class=\"_ _2\"></span>autr<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s immobil<span class=\"_ _3\"></span>isations </span></span>incorporelles 7.1. <span class=\"_ _8d\"> </span>GOODWILL Les mouvements du<span class=\"_ _0\"></span> goodwill sont d\u00e9taill\u00e9s <span class=\"ls67\">ci</span>-<span class=\"_ _0\"></span>apr\u00e8s : 1er janvier 2021<span class=\"_ _0\"></span> 3 821 Additions 0 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur goodwill 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n 0 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 3 821 1er janvier 2022<span class=\"_ _0\"></span> 3 821 Additions 6 927 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur goodwill 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n -486 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>Les <span class=\"_\"> </span>additions <span class=\"_\"> </span>re<span class=\"_ _0\"></span>pr\u00e9sentent <span class=\"_\"> </span>l\u2019exc\u00e9d<span class=\"_ _0\"></span>ent <span class=\"_\"> </span>de <span class=\"_\"> </span>prix pay\u00e9 <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>d\u2019acquisition <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>Modus <span class=\"_ _58\"> </span>Medical Devices <span class=\"_ _51\"> </span>Inc., <span class=\"_ _49\"> </span>d\u00e9taill\u00e9 <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>note <span class=\"_ _49\"> </span>6.1.1. <span class=\"_ _49\"> </span> <span class=\"_ _51\"> </span>Ce<span class=\"_ _0\"></span> Goodwill <span class=\"_ _0\"></span>concerne <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Dosim\u00e9<span class=\"ls9e\">tr<span class=\"ls9f\">ie</span></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>ajout\u00e9 \u00e0 <span class=\"_ _51\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>CGU <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>Dosim<span class=\"_ _0\"></span>\u00e9<span class=\"ls9e\">tr<span class=\"ls9f\">ie</span></span> <span class=\"_ _51\"> </span>compt<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>tenu <span class=\"_ _49\"> </span>des synergies <span class=\"_ _51\"> </span>crois\u00e9es <span class=\"_ _51\"> </span>qui <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u00e9couleront <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cette acquisition.   Le <span class=\"_ _51\"> </span>go<span class=\"_ _0\"></span>odwill <span class=\"_ _51\"> </span>g\u00e9n\u00e9r\u00e9 <span class=\"_ _49\"> </span>par <span class=\"_ _50\"> </span>une <span class=\"_ _51\"> </span>acq<span class=\"_ _0\"></span>uisition <span class=\"_ _51\"> </span>est affect\u00e9 <span class=\"_ _4e\"> </span>aux <span class=\"_ _4\"> </span>unit\u00e9s <span class=\"_ _4e\"> </span>g\u00e9<span class=\"_ _0\"></span>n\u00e9ratrices <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie (UGT) concern\u00e9es et un test de<span class=\"_ _3\"></span> d\u00e9pr\u00e9ciation est r\u00e9alis\u00e9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>haque <span class=\"_ _0\"></span>ann\u00e9e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mmobilis<span class=\"ls96\">\u00e9s</span> des U<span class=\"lsbe\">GT</span> (y compris <span class=\"_ _0\"></span>le goodwill<span class=\"ls9b\">).</span> Le <span class=\"_ _47\"> </span>tableau <span class=\"_ _47\"> </span>su<span class=\"_ _0\"></span>ivant <span class=\"_ _26\"> </span>r\u00e9s<span class=\"_ _0\"></span>ume <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>r\u00e9part<span class=\"_ _0\"></span>ition <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a valeur <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>mptable <span class=\"_ _7\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>goodwill <span class=\"_ _46\"> </span>par <span class=\"_ _46\"> </span>secteur d\u2019exploitation:(EUR 000) Protonth\u00e9rapie et A<span class=\"_ _0\"></span>utres Acc\u00e9l\u00e9rateurs<span class=\"ls99\">  <span class=\"_ _0\"></span></span> Dosim\u00e9trie<span class=\"_ _0\"></span> Groupe 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 0 3 821 3 821 Taux d\u2019actualisatio<span class=\"_ _0\"></span>n avant taxes appliqu\u00e9 en <span class=\"_ _0\"></span>2021 4,49% Taux de croissanc<span class=\"_ _0\"></span>e \u00e0 long terme 2021 2,60% 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 0 10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>Taux d\u2019actualisatio<span class=\"_ _0\"></span>n avant taxes appliqu\u00e9 en <span class=\"_ _0\"></span>2022 (1) 3,44% Taux de croissanc<span class=\"_ _0\"></span>e \u00e0 long terme 2022 <span class=\"_ _0\"></span>(2) 3,60% (1)<span class=\"ls1\"> <span class=\"_ _44\"> </span>Taux d\u2019actualisation a<span class=\"_ _3\"></span>vant imp\u00f4t utili<span class=\"_ _3\"></span>s\u00e9 appliqu\u00e9 a \u00e9t\u00e9 d\u00e9riv\u00e9<span class=\"_ _3\"></span> du co\u00fbt mo<span class=\"_ _3\"></span>yen pond\u00e9r\u00e9 du <span class=\"_ _3\"></span>capital sp\u00e9cifi<span class=\"_ _3\"></span>que aux entit\u00e9<span class=\"_ _3\"></span>s </span>Dosim\u00e9trie. (2)<span class=\"ls1\"> <span class=\"_ _44\"> </span>Taux conforme \u00e0 la croi<span class=\"_ _3\"></span>ssance pr\u00e9vue da<span class=\"_ _3\"></span>ns le secteur.<span class=\"_ _3\"></span>   </span>La <span class=\"_ _46\"> </span>valeur <span class=\"_ _5a\"> </span>recouvrable <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>goodwill <span class=\"_ _5a\"> </span>a <span class=\"_ _46\"> </span>\u00e9t\u00e9 d\u00e9termin\u00e9e sur la b<span class=\"_ _0\"></span>ase de la \u00ab valeur d\u2019u<span class=\"_ _0\"></span>tilit\u00e9 <span class=\"ls96\">\u00bb. </span> S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u2019utilit\u00e9 <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9termin\u00e9e <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>ase des <span class=\"_ _57\"> </span>derniers <span class=\"_ _57\"> </span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _57\"> </span>plans <span class=\"_ _57\"> </span>d\u2019IB<span class=\"_ _0\"></span>A, <span class=\"_ _d\"> </span>tels qu\u2019approuv\u00e9s <span class=\"_ _51\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>Conseil <span class=\"_ _51\"> </span>d\u2019administra<span class=\"_ _0\"></span>tion dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>cadre <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>plan<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>strat\u00e9gique<span class=\"_ _0\"></span>. <span class=\"_ _27\"></span>Les <span class=\"_ _26\"> </span>flux <span class=\"_ _26\"> </span>de tr\u00e9sorerie <span class=\"_ _26\"> </span>au-del\u00e0 <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>p\u00e9riode <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>quatre <span class=\"_ _26\"> </span>ans ont <span class=\"_ _49\"> </span>\u00e9t\u00e9 <span class=\"_ _50\"> </span>extrapol<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _49\"> </span>au <span class=\"_ _50\"> </span>moyen <span class=\"_ _50\"> </span>des <span class=\"_ _50\"> </span>taux <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>e croissance <span class=\"_ _26\"> </span>indiqu\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>tableau <span class=\"_ _27\"></span>ci<span class=\"_ _0\"></span>-dessus. Les <span class=\"_ _26\"> </span>tests<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>d\u00e9pr\u00e9cia<span class=\"_ _0\"></span>tion <span class=\"_ _26\"> </span>utilisent <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>marges d\u2019exploitation <span class=\"_ _4\"> </span>pr\u00e9visionnelles<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>estim\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>la Di<span class=\"ls1\">rection <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>base <span class=\"_ _d\"> </span>des <span class=\"_ _d\"> </span>performances </span>pass\u00e9es.  Les <span class=\"_ _51\"> </span>taux <span class=\"_ _49\"> </span>d\u2019actualisation <span class=\"_ _49\"> </span>utilis\u00e9s <span class=\"_ _51\"> </span>refl\u00e8tent <span class=\"_ _49\"> </span>les risques <span class=\"_ _4\"> </span>sp\u00e9c<span class=\"_ _0\"></span>ifiques <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>r<span class=\"_ _0\"></span>apport <span class=\"_ _4\"> </span>aux <span class=\"_ _51\"> </span>secteurs  concern\u00e9s. Sur <span class=\"_ _1\"></span>l\u2019UGT <span class=\"_ _27\"></span>Dosim\u00e9trie<span class=\"_ _0\"></span><span class=\"ls9e\">, <span class=\"_ _1\"></span><span class=\"ls67\">si</span></span> <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span>mi<span class=\"_ _3\"></span>nue <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>ux <span class=\"_ _1\"></span>de croissance <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>100 p<span class=\"_ _0\"></span>b <span class=\"_ _0\"></span>et s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>on augmente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le taux<span class=\"_ _0\"></span> d\u2019actualisation <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>100 <span class=\"_ _1\"></span>pb, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ouvrable reste <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>up\u00e9rieure <span class=\"_ _2\"></span>\u00e0 la <span class=\"_ _2\"></span>valeur comptable <span class=\"_ _2\"></span>des actifs test\u00e9s. <span class=\"_ _0\"></span>Aucune pert<span class=\"_ _0\"></span>e de val<span class=\"_ _0\"></span>eur n\u2019a <span class=\"_ _0\"></span>\u00e9t\u00e9 identif<span class=\"_ _0\"></span>i\u00e9e au cours de l\u2019exercice co<span class=\"_ _0\"></span>mptable 202<span class=\"_ _0\"></span>2 <span class=\"ls96\">et </span>2021. 7.2. <span class=\"_ _8d\"> </span>AUTRES IMMOBILISATIONS INCORPORELLES Brevets et Frais de EUR 000 Logiciels licences d\u00e9veloppement <span class=\"_ _0\"></span> Divers Total Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2021<span class=\"_ _0\"></span> 27<span class=\"ls1\"> </span>808<span class=\"ls1\"> </span>123<span class=\"ls1\"> </span>0 4 550 32<span class=\"ls1\"> </span>481<span class=\"ls1\"> </span>Acquisitions<span class=\"lsa6\">  </span> 362<span class=\"ls1\"> </span>0 0 422<span class=\"ls1\"> </span>784<span class=\"ls1\"> </span>Transferts 231<span class=\"ls1\"> </span>0 0 -231 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n 116<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>0 12<span class=\"ls1\"> </span>138<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 28<span class=\"ls1\"> </span>517<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 4 753 33<span class=\"ls1\"> </span>403<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2021<span class=\"_ _0\"></span> 24<span class=\"ls1\"> </span>182<span class=\"ls1\"> </span>123<span class=\"ls1\"> </span>0 3 649 27<span class=\"ls1\"> </span>954<span class=\"ls1\"> </span>Additions 1 523 0 0 0 1 523 \u00c9carts de conversio<span class=\"_ _0\"></span>n 113<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>0 13<span class=\"ls1\"> </span>136<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 25<span class=\"ls1\"> </span>818<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 3 662 29<span class=\"ls1\"> </span>613<span class=\"ls1\"> </span>Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2021 3 626 0 0 901<span class=\"ls1\"> </span>4 527 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 2 699 0 0 1 091 3 790 Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2022<span class=\"_ _0\"></span> 28<span class=\"ls1\"> </span>517<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 4 753 33<span class=\"ls1\"> </span>403<span class=\"ls1\"> </span>Acquisitions<span class=\"lsa6\">  </span> 589<span class=\"ls1\"> </span>0 0 3 509 4 098 Cessions  -222 0 0 0 -222 Transferts 952<span class=\"ls1\"> </span>0 0 -952 0 Valeur d\u2019acquisitio<span class=\"_ _0\"></span>n des actifs acquis en rassem<span class=\"_ _0\"></span>blement d'entreprises<span class=\"_ _0\"></span> 0 0 0 1 453 1 453 \u00c9carts de conversio<span class=\"_ _0\"></span>n 38<span class=\"ls1\"> </span>9 0 -<span class=\"ls98\">33</span> 14<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>874<span class=\"ls1\"> </span>142<span class=\"ls1\"> </span>0 8 730 38<span class=\"ls1\"> </span>746<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2022<span class=\"_ _0\"></span> 25<span class=\"ls1\"> </span>818<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 3 662 29<span class=\"ls1\"> </span>613<span class=\"ls1\"> </span>Additions 1 395 0 0 327<span class=\"ls1\"> </span>1 722 Cessions  -222 0 0 0 -222 \u00c9carts de conversio<span class=\"_ _0\"></span>n 38<span class=\"ls1\"> </span>8 0 9 55<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 27<span class=\"ls1\"> </span>029<span class=\"ls1\"> </span>141<span class=\"ls1\"> </span>0 3 998 31<span class=\"ls1\"> </span>168<span class=\"ls1\"> </span>Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2022 2 699 0 0 1 091 3 790 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 2 845 1 0 4 732 7 578 En<span class=\"ls1\"> <span class=\"_ _50\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _50\"> </span></span>I<span class=\"_ _0\"></span>BA <span class=\"_ _49\"> </span>a <span class=\"_ _50\"> </span>r\u00e9a<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>s\u00e9 <span class=\"_ _50\"> </span>l\u2019acquisitio<span class=\"_ _0\"></span>n <span class=\"_ _49\"> </span>d\u2019une<span class=\"_ _0\"></span> </span>entreprises <span class=\"_\"> </span>telle <span class=\"_ _48\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>d\u00e9crite <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>note <span class=\"_\"> </span>6.1.1<span class=\"ls9c\">, </span>dans <span class=\"_ _47\"> </span>leque<span class=\"_ _0\"></span>l <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>Gro<span class=\"_ _0\"></span>upe <span class=\"_ _47\"> </span>a <span class=\"_ _48\"> </span>acquis <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>actifs <span class=\"_ _48\"> </span>de Modus <span class=\"_ _58\"> </span>Medical <span class=\"_ _58\"> </span>Devices <span class=\"_ _58\"> </span>Inc <span class=\"_ _58\"> </span>et <span class=\"_ _5b\"> </span>des <span class=\"_ _58\"> </span>acti<span class=\"_ _0\"></span>fs intagibles <span class=\"_ _6a\"> </span>individuellement <span class=\"_ _6a\"> </span>identifiables<span class=\"_ _0\"></span> comprenant <span class=\"_ _1\"></span>principalement<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>une <span class=\"_ _1\"></span>liste <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>clients<span class=\"_ _0\"></span> et <span class=\"_ _27\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _27\"></span>carnet <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>commandes <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>montant<span class=\"_ _0\"></span> total <span class=\"_ _0\"></span>de C<span class=\"_ _0\"></span>AD 2,<span class=\"_ _0\"></span>0 millions<span class=\"_ _0\"></span> (\u00e9quivalents<span class=\"_ _0\"></span> EUR <span class=\"_ _1\"></span>1,<span class=\"lsa0\">5 </span>million)<span class=\"ls9e\">.  </span> Les <span class=\"_ _58\"> </span>additions <span class=\"_ _58\"> </span>incluent <span class=\"_ _58\"> </span>\u00e9galement <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>frais<span class=\"_ _0\"></span> encourus <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>IBA <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>cadre <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019effort <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e conformit\u00e9 <span class=\"_ _27\"></span>v<span class=\"_ _0\"></span>isant <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>renouveler <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>licence <span class=\"_ _26\"></span>de vente <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>dispositifs <span class=\"_ _7\"> </span>m\u00e9dicaux <span class=\"_ _46\"> </span>en <span class=\"_ _7\"> </span>Europe conform\u00e9ment <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span>uveau <span class=\"_ _2\"></span>r\u00e8glement <span class=\"_ _2\"></span>europ\u00e9en<span class=\"_ _0\"></span> sur <span class=\"_ _7\"> </span>les <span class=\"_ _46\"> </span>dispositifs <span class=\"_ _7\"> </span>m<span class=\"_ _0\"></span>\u00e9dicaux. <span class=\"_ _7\"> </span> <span class=\"_ _7\"> </span>Les <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>o\u00fbts encourus <span class=\"_ _50\"> </span>son<span class=\"_ _0\"></span>t <span class=\"_ _50\"> </span>principalement <span class=\"_ _5b\"> </span>des <span class=\"_ _50\"> </span>fra<span class=\"_ _0\"></span>is <span class=\"_ _50\"> </span>de personnel <span class=\"_\"> </span>interne <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>sont <span class=\"_\"> </span>consid\u00e9r\u00e9s <span class=\"_ _55\"> </span>comme des <span class=\"_ _27\"></span>co\u00fbts <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _0\"></span>loppement <span class=\"_ _27\"></span>\u00e9tant <span class=\"_ _27\"></span>donn\u00e9 <span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>e chacun <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>rit\u00e8res <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>norme <span class=\"_ _26\"> </span>IA<span class=\"_ _0\"></span>S <span class=\"_ _27\"></span>38 <span class=\"_ _47\"> </span>sont remplis. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>projet <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>to<span class=\"_ _0\"></span>ujours <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cours <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>les co\u00fbts <span class=\"_ _5b\"> </span>y <span class=\"_ _5b\"> </span>aff\u00e9rents <span class=\"_ _5b\"> </span>sont <span class=\"_ _5b\"> </span>capitalis\u00e9s <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>le rubrique \u00ab Autres<span class=\"_ _0\"></span> \u00bb pour 2,0 millions d\u2019euros.<span class=\"_ _0\"></span> Enfin<span class=\"ls9e\">, <span class=\"_ _2\"></span><span class=\"ls1\">des <span class=\"_ _2\"></span>inves<span class=\"_ _0\"></span>tissements <span class=\"_ _2\"></span>suppl\u00e9menta<span class=\"_ _0\"></span>ires <span class=\"_ _2\"></span>ont </span></span>\u00e9t\u00e9 r\u00e9alis\u00e9s dans <span class=\"_ _0\"></span>le d\u00e9velopement de l<span class=\"_ _0\"></span>ogiciels<span class=\"ls9e\">.  </span> En<span class=\"ls1\"> 2021<span class=\"ls9e\">, <span class=\"_ _0\"></span></span>des investissements s<span class=\"_ _0\"></span>uppl\u00e9mentaires </span>ont <span class=\"_ _56\"> </span>\u00e9t\u00e9 <span class=\"_ _5d\"> </span>r\u00e9alis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _5d\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _5d\"> </span>les <span class=\"_ _56\"> </span>logiciels, principalement <span class=\"_ _5a\"> </span>pour <span class=\"_ _46\"> </span>le <span class=\"_ _5a\"> </span>d\u00e9veloppement<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>u syst\u00e8me <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gestion <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>services <span class=\"_ _0\"></span>informatiq<span class=\"_ _0\"></span>ues internes et d\u2019une plate<span class=\"_ _0\"></span>-forme centrale <span class=\"_ _0\"></span>SAP HR. La <span class=\"_ _2\"></span>charge d\u2019amortissement des <span class=\"_ _2\"></span>immobilisat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s incorporelles <span class=\"_ _52\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>\u00e9t\u00e9 <span class=\"_ _52\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9e <span class=\"_ _52\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _58\"> </span>le<span class=\"_ _0\"></span> compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _0\"></span>dans<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>postes <span class=\"_ _0\"></span>\u00ab <span class=\"_ _0\"></span>Co\u00fbt <span class=\"_ _0\"></span>des ventes et <span class=\"_ _0\"></span>des pres<span class=\"_ _0\"></span>tations \u00bb, <span class=\"_ _0\"></span>\u00ab Frais de v<span class=\"_ _0\"></span>ente et marketing <span class=\"_ _0\"></span>\u00bb, <span class=\"_ _1\"></span>\u00ab <span class=\"_ _0\"></span>Frais <span class=\"_ _1\"></span>g\u00e9n\u00e9r<span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>administrat<span class=\"_ _0\"></span>ifs \u00bb et \u00ab Frais de recherche<span class=\"_ _0\"></span> et d\u00e9veloppement \u00bb.<span class=\"_ _0\"></span> IBA <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>d\u2019actifs <span class=\"_ _1\"></span>incorporels <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>vie \u00e9conomique <span class=\"_\"> </span>ind\u00e9finie. <span class=\"_ _55\"> </span> <span class=\"_\"> </span>Malgr\u00e9 <span class=\"_ _55\"> </span>les <span class=\"_ _55\"> </span>conditions macro-\u00e9conomiques <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>aut<span class=\"_ _0\"></span>res <span class=\"_ _27\"></span>\u00e9v<span class=\"_ _0\"></span>\u00e9nements <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> l'ann\u00e9e <span class=\"_\"> </span>d\u00e9crits <span class=\"_ _5\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>n<span class=\"_ _0\"></span>ot<span class=\"ls96\">e <span class=\"_\"> </span></span>3, <span class=\"_\"> </span>IBA <span class=\"_ _6d\"> </span>n'a <span class=\"_\"> </span>pas<span class=\"_ _0\"></span> identifi\u00e9 <span class=\"_ _0\"></span>d'indicat<span class=\"_ _0\"></span>ion <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> immobilisations <span class=\"_ _2\"></span>incorp<span class=\"_ _0\"></span>orelles <span class=\"_ _2\"></span>pour <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>exercices<span class=\"_ _0\"></span> 2022<span class=\"ls1\"> </span>et <span class=\"ls1\">202<span class=\"_ _0\"></span>1.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__128": {
   "value": "7.1. <span class=\"_ _8d\"> </span>GOODWILL Les mouvements du<span class=\"_ _0\"></span> goodwill sont d\u00e9taill\u00e9s <span class=\"ls67\">ci</span>-<span class=\"_ _0\"></span>apr\u00e8s : 1er janvier 2021<span class=\"_ _0\"></span> 3 821 Additions 0 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur goodwill 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n 0 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 3 821 1er janvier 2022<span class=\"_ _0\"></span> 3 821 Additions 6 927 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur goodwill 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n -486 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>Les <span class=\"_\"> </span>additions <span class=\"_\"> </span>re<span class=\"_ _0\"></span>pr\u00e9sentent <span class=\"_\"> </span>l\u2019exc\u00e9d<span class=\"_ _0\"></span>ent <span class=\"_\"> </span>de <span class=\"_\"> </span>prix pay\u00e9 <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>d\u2019acquisition <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>Modus <span class=\"_ _58\"> </span>Medical Devices <span class=\"_ _51\"> </span>Inc., <span class=\"_ _49\"> </span>d\u00e9taill\u00e9 <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _51\"> </span>la <span class=\"_ _49\"> </span>note <span class=\"_ _49\"> </span>6.1.1. <span class=\"_ _49\"> </span> <span class=\"_ _51\"> </span>Ce<span class=\"_ _0\"></span> Goodwill <span class=\"_ _0\"></span>concerne <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Dosim\u00e9<span class=\"ls9e\">tr<span class=\"ls9f\">ie</span></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>ajout\u00e9 \u00e0 <span class=\"_ _51\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>CGU <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>Dosim<span class=\"_ _0\"></span>\u00e9<span class=\"ls9e\">tr<span class=\"ls9f\">ie</span></span> <span class=\"_ _51\"> </span>compt<span class=\"_ _0\"></span>e <span class=\"_ _51\"> </span>tenu <span class=\"_ _49\"> </span>des synergies <span class=\"_ _51\"> </span>crois\u00e9es <span class=\"_ _51\"> </span>qui <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u00e9couleront <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cette acquisition.   Le <span class=\"_ _51\"> </span>go<span class=\"_ _0\"></span>odwill <span class=\"_ _51\"> </span>g\u00e9n\u00e9r\u00e9 <span class=\"_ _49\"> </span>par <span class=\"_ _50\"> </span>une <span class=\"_ _51\"> </span>acq<span class=\"_ _0\"></span>uisition <span class=\"_ _51\"> </span>est affect\u00e9 <span class=\"_ _4e\"> </span>aux <span class=\"_ _4\"> </span>unit\u00e9s <span class=\"_ _4e\"> </span>g\u00e9<span class=\"_ _0\"></span>n\u00e9ratrices <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie (UGT) concern\u00e9es et un test de<span class=\"_ _3\"></span> d\u00e9pr\u00e9ciation est r\u00e9alis\u00e9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>haque <span class=\"_ _0\"></span>ann\u00e9e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mmobilis<span class=\"ls96\">\u00e9s</span> des U<span class=\"lsbe\">GT</span> (y compris <span class=\"_ _0\"></span>le goodwill<span class=\"ls9b\">).</span> Le <span class=\"_ _47\"> </span>tableau <span class=\"_ _47\"> </span>su<span class=\"_ _0\"></span>ivant <span class=\"_ _26\"> </span>r\u00e9s<span class=\"_ _0\"></span>ume <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>r\u00e9part<span class=\"_ _0\"></span>ition <span class=\"_ _26\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a valeur <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>mptable <span class=\"_ _7\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>goodwill <span class=\"_ _46\"> </span>par <span class=\"_ _46\"> </span>secteur d\u2019exploitation:(EUR 000) Protonth\u00e9rapie et A<span class=\"_ _0\"></span>utres Acc\u00e9l\u00e9rateurs<span class=\"ls99\">  <span class=\"_ _0\"></span></span> Dosim\u00e9trie<span class=\"_ _0\"></span> Groupe 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 0 3 821 3 821 Taux d\u2019actualisatio<span class=\"_ _0\"></span>n avant taxes appliqu\u00e9 en <span class=\"_ _0\"></span>2021 4,49% Taux de croissanc<span class=\"_ _0\"></span>e \u00e0 long terme 2021 2,60% 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 0 10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>262<span class=\"ls1\"> </span>Taux d\u2019actualisatio<span class=\"_ _0\"></span>n avant taxes appliqu\u00e9 en <span class=\"_ _0\"></span>2022 (1) 3,44% Taux de croissanc<span class=\"_ _0\"></span>e \u00e0 long terme 2022 <span class=\"_ _0\"></span>(2) 3,60% (1)<span class=\"ls1\"> <span class=\"_ _44\"> </span>Taux d\u2019actualisation a<span class=\"_ _3\"></span>vant imp\u00f4t utili<span class=\"_ _3\"></span>s\u00e9 appliqu\u00e9 a \u00e9t\u00e9 d\u00e9riv\u00e9<span class=\"_ _3\"></span> du co\u00fbt mo<span class=\"_ _3\"></span>yen pond\u00e9r\u00e9 du <span class=\"_ _3\"></span>capital sp\u00e9cifi<span class=\"_ _3\"></span>que aux entit\u00e9<span class=\"_ _3\"></span>s </span>Dosim\u00e9trie. (2)<span class=\"ls1\"> <span class=\"_ _44\"> </span>Taux conforme \u00e0 la croi<span class=\"_ _3\"></span>ssance pr\u00e9vue da<span class=\"_ _3\"></span>ns le secteur.<span class=\"_ _3\"></span>   </span>La <span class=\"_ _46\"> </span>valeur <span class=\"_ _5a\"> </span>recouvrable <span class=\"_ _5a\"> </span>du <span class=\"_ _5a\"> </span>goodwill <span class=\"_ _5a\"> </span>a <span class=\"_ _46\"> </span>\u00e9t\u00e9 d\u00e9termin\u00e9e sur la b<span class=\"_ _0\"></span>ase de la \u00ab valeur d\u2019u<span class=\"_ _0\"></span>tilit\u00e9 <span class=\"ls96\">\u00bb. </span> S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u2019utilit\u00e9 <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9termin\u00e9e <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>ase des <span class=\"_ _57\"> </span>derniers <span class=\"_ _57\"> </span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _57\"> </span>plans <span class=\"_ _57\"> </span>d\u2019IB<span class=\"_ _0\"></span>A, <span class=\"_ _d\"> </span>tels qu\u2019approuv\u00e9s <span class=\"_ _51\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>Conseil <span class=\"_ _51\"> </span>d\u2019administra<span class=\"_ _0\"></span>tion dans <span class=\"_ _26\"> </span>le <span class=\"_ _27\"></span>cadre <span class=\"_ _26\"> </span>du <span class=\"_ _26\"> </span>plan<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>strat\u00e9gique<span class=\"_ _0\"></span>. <span class=\"_ _27\"></span>Les <span class=\"_ _26\"> </span>flux <span class=\"_ _26\"> </span>de tr\u00e9sorerie <span class=\"_ _26\"> </span>au-del\u00e0 <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>p\u00e9riode <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>quatre <span class=\"_ _26\"> </span>ans ont <span class=\"_ _49\"> </span>\u00e9t\u00e9 <span class=\"_ _50\"> </span>extrapol<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _49\"> </span>au <span class=\"_ _50\"> </span>moyen <span class=\"_ _50\"> </span>des <span class=\"_ _50\"> </span>taux <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>e croissance <span class=\"_ _26\"> </span>indiqu\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>tableau <span class=\"_ _27\"></span>ci<span class=\"_ _0\"></span>-dessus. Les <span class=\"_ _26\"> </span>tests<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>d\u00e9pr\u00e9cia<span class=\"_ _0\"></span>tion <span class=\"_ _26\"> </span>utilisent <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>marges d\u2019exploitation <span class=\"_ _4\"> </span>pr\u00e9visionnelles<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>estim\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>par <span class=\"_ _4\"> </span>la Di<span class=\"ls1\">rection <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>base <span class=\"_ _d\"> </span>des <span class=\"_ _d\"> </span>performances </span>pass\u00e9es.  Les <span class=\"_ _51\"> </span>taux <span class=\"_ _49\"> </span>d\u2019actualisation <span class=\"_ _49\"> </span>utilis\u00e9s <span class=\"_ _51\"> </span>refl\u00e8tent <span class=\"_ _49\"> </span>les risques <span class=\"_ _4\"> </span>sp\u00e9c<span class=\"_ _0\"></span>ifiques <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>r<span class=\"_ _0\"></span>apport <span class=\"_ _4\"> </span>aux <span class=\"_ _51\"> </span>secteurs  concern\u00e9s. Sur <span class=\"_ _1\"></span>l\u2019UGT <span class=\"_ _27\"></span>Dosim\u00e9trie<span class=\"_ _0\"></span><span class=\"ls9e\">, <span class=\"_ _1\"></span><span class=\"ls67\">si</span></span> <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span>mi<span class=\"_ _3\"></span>nue <span class=\"_ _27\"></span>le <span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>ux <span class=\"_ _1\"></span>de croissance <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>100 p<span class=\"_ _0\"></span>b <span class=\"_ _0\"></span>et s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>on augmente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le taux<span class=\"_ _0\"></span> d\u2019actualisation <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>100 <span class=\"_ _1\"></span>pb, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ouvrable reste <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>up\u00e9rieure <span class=\"_ _2\"></span>\u00e0 la <span class=\"_ _2\"></span>valeur comptable <span class=\"_ _2\"></span>des actifs test\u00e9s. <span class=\"_ _0\"></span>Aucune pert<span class=\"_ _0\"></span>e de val<span class=\"_ _0\"></span>eur n\u2019a <span class=\"_ _0\"></span>\u00e9t\u00e9 identif<span class=\"_ _0\"></span>i\u00e9e au cours de l\u2019exercice co<span class=\"_ _0\"></span>mptable 202<span class=\"_ _0\"></span>2 <span class=\"ls96\">et </span>2021.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__133-1": {
   "value": "7.2. <span class=\"_ _8d\"> </span>AUTRES IMMOBILISATIONS INCORPORELLES Brevets et Frais de EUR 000 Logiciels licences d\u00e9veloppement <span class=\"_ _0\"></span> Divers Total Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2021<span class=\"_ _0\"></span> 27<span class=\"ls1\"> </span>808<span class=\"ls1\"> </span>123<span class=\"ls1\"> </span>0 4 550 32<span class=\"ls1\"> </span>481<span class=\"ls1\"> </span>Acquisitions<span class=\"lsa6\">  </span> 362<span class=\"ls1\"> </span>0 0 422<span class=\"ls1\"> </span>784<span class=\"ls1\"> </span>Transferts 231<span class=\"ls1\"> </span>0 0 -231 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n 116<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>0 12<span class=\"ls1\"> </span>138<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 28<span class=\"ls1\"> </span>517<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 4 753 33<span class=\"ls1\"> </span>403<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2021<span class=\"_ _0\"></span> 24<span class=\"ls1\"> </span>182<span class=\"ls1\"> </span>123<span class=\"ls1\"> </span>0 3 649 27<span class=\"ls1\"> </span>954<span class=\"ls1\"> </span>Additions 1 523 0 0 0 1 523 \u00c9carts de conversio<span class=\"_ _0\"></span>n 113<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>0 13<span class=\"ls1\"> </span>136<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 25<span class=\"ls1\"> </span>818<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 3 662 29<span class=\"ls1\"> </span>613<span class=\"ls1\"> </span>Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2021 3 626 0 0 901<span class=\"ls1\"> </span>4 527 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 2 699 0 0 1 091 3 790 Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2022<span class=\"_ _0\"></span> 28<span class=\"ls1\"> </span>517<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 4 753 33<span class=\"ls1\"> </span>403<span class=\"ls1\"> </span>Acquisitions<span class=\"lsa6\">  </span> 589<span class=\"ls1\"> </span>0 0 3 509 4 098 Cessions  -222 0 0 0 -222 Transferts 952<span class=\"ls1\"> </span>0 0 -952 0 Valeur d\u2019acquisitio<span class=\"_ _0\"></span>n des actifs acquis en rassem<span class=\"_ _0\"></span>blement d'entreprises<span class=\"_ _0\"></span> 0 0 0 1 453 1 453 \u00c9carts de conversio<span class=\"_ _0\"></span>n 38<span class=\"ls1\"> </span>9 0 -<span class=\"ls98\">33</span> 14<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>874<span class=\"ls1\"> </span>142<span class=\"ls1\"> </span>0 8 730 38<span class=\"ls1\"> </span>746<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2022<span class=\"_ _0\"></span> 25<span class=\"ls1\"> </span>818<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 3 662 29<span class=\"ls1\"> </span>613<span class=\"ls1\"> </span>Additions 1 395 0 0 327<span class=\"ls1\"> </span>1 722 Cessions  -222 0 0 0 -222 \u00c9carts de conversio<span class=\"_ _0\"></span>n 38<span class=\"ls1\"> </span>8 0 9 55<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 27<span class=\"ls1\"> </span>029<span class=\"ls1\"> </span>141<span class=\"ls1\"> </span>0 3 998 31<span class=\"ls1\"> </span>168<span class=\"ls1\"> </span>Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2022 2 699 0 0 1 091 3 790 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 2 845 1 0 4 732 7 578La <span class=\"_ _2\"></span>charge d\u2019amortissement des <span class=\"_ _2\"></span>immobilisat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s incorporelles <span class=\"_ _52\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>\u00e9t\u00e9 <span class=\"_ _52\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9e <span class=\"_ _52\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _58\"> </span>le<span class=\"_ _0\"></span> compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _0\"></span>dans<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>postes <span class=\"_ _0\"></span>\u00ab <span class=\"_ _0\"></span>Co\u00fbt <span class=\"_ _0\"></span>des ventes et <span class=\"_ _0\"></span>des pres<span class=\"_ _0\"></span>tations \u00bb, <span class=\"_ _0\"></span>\u00ab Frais de v<span class=\"_ _0\"></span>ente et marketing <span class=\"_ _0\"></span>\u00bb, <span class=\"_ _1\"></span>\u00ab <span class=\"_ _0\"></span>Frais <span class=\"_ _1\"></span>g\u00e9n\u00e9r<span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>administrat<span class=\"_ _0\"></span>ifs \u00bb et \u00ab Frais de recherche<span class=\"_ _0\"></span> et d\u00e9veloppement \u00bb.8.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Immobilisati<span class=\"_ _3\"></span>ons corporelles </span></span>Mobilier et Terrains et Installationsmat\u00e9rieAutres construction, machines l immobilisationEUR 000 s et outillage  roulant s corporelles<span class=\"_ _0\"></span> Total Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2021<span class=\"_ _0\"></span> 21<span class=\"ls1\"> </span>055<span class=\"ls1\"> </span>15<span class=\"ls1\"> </span>470<span class=\"ls1\"> </span>3 961 9 164 49<span class=\"ls1\"> </span>650 5 Acquisitions<span class=\"lsa6\">  </span> 838<span class=\"ls1\"> </span>1 450 297<span class=\"ls1\"> </span>1 660 4 Cessions  0 -<span class=\"ls98\">62</span> 0 -122 -184 Transferts 77<span class=\"ls1\"> </span>220<span class=\"ls1\"> </span>111<span class=\"ls1\"> </span>-619 -211 \u00c9carts de conversio<span class=\"_ _0\"></span>n  36<span class=\"ls1\"> </span>97<span class=\"ls1\"> </span>69<span class=\"ls1\"> </span>102<span class=\"ls1\"> </span>304<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 22<span class=\"ls1\"> </span>006<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>175<span class=\"ls1\"> </span>4 438 10<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>804 Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2021<span class=\"_ _0\"></span> 9 923 11<span class=\"ls1\"> </span>399<span class=\"ls1\"> </span>2 553 7 446 31<span class=\"ls1\"> </span>321 8 Additions  905<span class=\"ls1\"> </span>1 578 288<span class=\"ls1\"> </span>707<span class=\"ls1\"> </span>3 Disposals  0 -5 0 -121 -126 Transfers -211 0 0 0 -211 Currency translati<span class=\"_ _0\"></span>on difference  23<span class=\"ls1\"> </span>93<span class=\"ls1\"> </span>63<span class=\"ls1\"> </span>82<span class=\"ls1\"> </span>261<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>640<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span>065<span class=\"ls1\"> </span>2 904 8 114 34<span class=\"ls1\"> </span>723 Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2021 11<span class=\"ls1\"> </span>132<span class=\"ls1\"> </span>4 071 1 408 1 718 18<span class=\"ls1\"> </span>3289 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>366<span class=\"ls1\"> </span>4 110 1 534 2 071 19<span class=\"ls1\"> </span>1 Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2022<span class=\"_ _0\"></span> 22<span class=\"ls1\"> </span>006<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>175<span class=\"ls1\"> </span>4 438 10<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>804 1 Acquisitions<span class=\"lsa6\">  </span> 642<span class=\"ls1\"> </span>824<span class=\"ls1\"> </span>200<span class=\"ls1\"> </span>1 565 3 Cessions  -8 -515 -138 -213 -874 Transferts 69<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>0 -106 0 Valeur d\u2019acquisitio<span class=\"_ _0\"></span>n des actifs acquis en rassem<span class=\"_ _0\"></span>blement d'entreprises<span class=\"_ _0\"></span> 0 52<span class=\"ls1\"> </span>80<span class=\"ls1\"> </span>25<span class=\"ls1\"> </span>157<span class=\"ls1\"> </span>\u00c9carts de conversio<span class=\"_ _0\"></span>n  21<span class=\"ls1\"> </span>58<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>169<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 22<span class=\"ls1\"> </span>730<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>631<span class=\"ls1\"> </span>4 617 11<span class=\"ls1\"> </span>509<span class=\"ls1\"> </span>56<span class=\"ls1\"> </span>487 Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2022<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>640<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span>065<span class=\"ls1\"> </span>2 904 8 114 34<span class=\"ls1\"> </span>723 2 Additions  903<span class=\"ls1\"> </span>1 256 260<span class=\"ls1\"> </span>843<span class=\"ls1\"> </span>3 Disposals  -6 -433 -104 -205 -748 Amortissements cum<span class=\"_ _0\"></span>ul\u00e9s des actifs acquis en <span class=\"_ _0\"></span>rassemblement 0 49<span class=\"ls1\"> </span>74<span class=\"ls1\"> </span>24<span class=\"ls1\"> </span>147<span class=\"ls1\"> </span>d'entreprises Currency translati<span class=\"_ _0\"></span>on difference  20<span class=\"ls1\"> </span>60<span class=\"ls1\"> </span>23<span class=\"ls1\"> </span>48<span class=\"ls1\"> </span>151<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>557<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span>997<span class=\"ls1\"> </span>3 157 8 824 37<span class=\"ls1\"> </span>535 Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2022 11<span class=\"ls1\"> </span>366<span class=\"ls1\"> </span>4 110 1 534 2 071 19<span class=\"ls1\"> </span>0851 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 11<span class=\"ls1\"> </span>173<span class=\"ls1\"> </span>3 634 1 460 2 685 18<span class=\"ls1\"> </span>2Les <span class=\"_ _d\"> </span> <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>harges <span class=\"_ _d\"> </span>d\u2019amortissements <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>le<span class=\"ls46\">s </span>immobilisations <span class=\"_ _1\"></span>corporelles <span class=\"_ _27\"></span><span class=\"ls96\">ont <span class=\"_ _1\"></span></span> <span class=\"_ _0\"></span><span class=\"ls96\">\u00e9t\u00e9 <span class=\"_ _1\"></span></span>reco<span class=\"_ _0\"></span>nnues dans <span class=\"_\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_\"> </span>compte <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>r<span class=\"_ _0\"></span>\u00e9sultat <span class=\"_ _6d\"> </span>au <span class=\"_ _5\"> </span>nive<span class=\"_ _0\"></span>au <span class=\"_\"> </span> <span class=\"_ _6d\"> </span>des postes <span class=\"_ _0\"></span>\u00ab <span class=\"_ _0\"></span>Co\u00fbt <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ventes <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span><span class=\"ls67\">s <span class=\"_ _0\"></span></span>prestations <span class=\"_ _0\"></span><span class=\"lsa0\">\u00bb, </span>\u00ab <span class=\"_ _55\"> </span>Frais <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>vente <span class=\"_ _48\"> </span>et <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>marketing <span class=\"_ _55\"> </span>\u00bb, <span class=\"_ _48\"> </span>\u00ab <span class=\"_ _55\"> </span>Frais g\u00e9n\u00e9raux <span class=\"_ _51\"> </span>et <span class=\"_ _4\"> </span>ad<span class=\"_ _0\"></span>ministratifs <span class=\"_ _51\"> </span>\u00bb <span class=\"_ _4\"> </span>et <span class=\"_ _51\"> </span>\u00ab <span class=\"_ _51\"> </span>Frais <span class=\"_ _51\"> </span>de recherche et d\u00e9veloppem<span class=\"_ _0\"></span>ent \u00bb.23.1. <span class=\"_ _69\"> </span>DROITS D\u2019UTILISATION D\u2019ACTIFS Vous <span class=\"_ _27\"></span>trouverez <span class=\"_ _27\"></span>ci-apr\u00e8s <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>valeurs <span class=\"_ _27\"></span>comptables <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> droits <span class=\"_ _27\"></span>d\u2019utilisation <span class=\"_ _27\"></span>d\u2019actifs <span class=\"_ _27\"></span>ainsi <span class=\"_ _27\"></span>que <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>mouvements de la p\u00e9riode : Terrains et Mat\u00e9riel Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> roulant Machines informatique Total As at 1er janvier 2<span class=\"_ _0\"></span>021 24<span class=\"ls1\"> </span>642<span class=\"ls1\"> </span>4 316 55<span class=\"ls1\"> </span>253<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>266<span class=\"ls1\"> </span>Acquisitions 1 825 3 264 0 99<span class=\"ls1\"> </span>5 188 Cessions -<span class=\"ls98\">25</span> -<span class=\"ls98\">30</span> 0 -<span class=\"ls98\">46</span> -101 D\u00e9penses d\u2019amorti<span class=\"_ _0\"></span>ssements -2 <span class=\"ls98\">599</span> -2 <span class=\"ls98\">173</span> -<span class=\"ls98\">23</span> -<span class=\"ls98\">97</span> -4 <span class=\"ls98\">892</span> Ecarts de conversio<span class=\"_ _0\"></span>n 100<span class=\"ls1\"> </span>-2 1 6 105<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2021 23<span class=\"ls1\"> </span>943<span class=\"ls1\"> </span>5 375 33<span class=\"ls1\"> </span>215<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>566<span class=\"ls1\"> </span>As at 1er janvier 2<span class=\"_ _0\"></span>022 23<span class=\"ls1\"> </span>943<span class=\"ls1\"> </span>5 375 33<span class=\"ls1\"> </span>215<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>566<span class=\"ls1\"> </span>Acquisitions 1 518 1 628 26<span class=\"ls1\"> </span>129<span class=\"ls1\"> </span>3 301 Cessions -1 -<span class=\"ls98\">82</span> 0 -<span class=\"ls98\">94</span> -177 D\u00e9penses d\u2019amorti<span class=\"_ _0\"></span>ssements -3 <span class=\"ls98\">215</span> -2 <span class=\"ls98\">398</span> -<span class=\"ls98\">24</span> -<span class=\"ls98\">90</span> -5 <span class=\"ls98\">727</span> Ecarts de conversio<span class=\"_ _0\"></span>n 149<span class=\"ls1\"> </span>0 0 4 153<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2022 22<span class=\"ls1\"> </span>394<span class=\"ls1\"> </span>4 523 35<span class=\"ls1\"> </span>164<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>116",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__132": {
   "value": "7.2. <span class=\"_ _8d\"> </span>AUTRES IMMOBILISATIONS INCORPORELLES Brevets et Frais de EUR 000 Logiciels licences d\u00e9veloppement <span class=\"_ _0\"></span> Divers Total Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2021<span class=\"_ _0\"></span> 27<span class=\"ls1\"> </span>808<span class=\"ls1\"> </span>123<span class=\"ls1\"> </span>0 4 550 32<span class=\"ls1\"> </span>481<span class=\"ls1\"> </span>Acquisitions<span class=\"lsa6\">  </span> 362<span class=\"ls1\"> </span>0 0 422<span class=\"ls1\"> </span>784<span class=\"ls1\"> </span>Transferts 231<span class=\"ls1\"> </span>0 0 -231 0 \u00c9carts de conversio<span class=\"_ _0\"></span>n 116<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>0 12<span class=\"ls1\"> </span>138<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 28<span class=\"ls1\"> </span>517<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 4 753 33<span class=\"ls1\"> </span>403<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2021<span class=\"_ _0\"></span> 24<span class=\"ls1\"> </span>182<span class=\"ls1\"> </span>123<span class=\"ls1\"> </span>0 3 649 27<span class=\"ls1\"> </span>954<span class=\"ls1\"> </span>Additions 1 523 0 0 0 1 523 \u00c9carts de conversio<span class=\"_ _0\"></span>n 113<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>0 13<span class=\"ls1\"> </span>136<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 25<span class=\"ls1\"> </span>818<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 3 662 29<span class=\"ls1\"> </span>613<span class=\"ls1\"> </span>Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2021 3 626 0 0 901<span class=\"ls1\"> </span>4 527 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 2 699 0 0 1 091 3 790 Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2022<span class=\"_ _0\"></span> 28<span class=\"ls1\"> </span>517<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 4 753 33<span class=\"ls1\"> </span>403<span class=\"ls1\"> </span>Acquisitions<span class=\"lsa6\">  </span> 589<span class=\"ls1\"> </span>0 0 3 509 4 098 Cessions  -222 0 0 0 -222 Transferts 952<span class=\"ls1\"> </span>0 0 -952 0 Valeur d\u2019acquisitio<span class=\"_ _0\"></span>n des actifs acquis en rassem<span class=\"_ _0\"></span>blement d'entreprises<span class=\"_ _0\"></span> 0 0 0 1 453 1 453 \u00c9carts de conversio<span class=\"_ _0\"></span>n 38<span class=\"ls1\"> </span>9 0 -<span class=\"ls98\">33</span> 14<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>874<span class=\"ls1\"> </span>142<span class=\"ls1\"> </span>0 8 730 38<span class=\"ls1\"> </span>746<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2022<span class=\"_ _0\"></span> 25<span class=\"ls1\"> </span>818<span class=\"ls1\"> </span>133<span class=\"ls1\"> </span>0 3 662 29<span class=\"ls1\"> </span>613<span class=\"ls1\"> </span>Additions 1 395 0 0 327<span class=\"ls1\"> </span>1 722 Cessions  -222 0 0 0 -222 \u00c9carts de conversio<span class=\"_ _0\"></span>n 38<span class=\"ls1\"> </span>8 0 9 55<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 27<span class=\"ls1\"> </span>029<span class=\"ls1\"> </span>141<span class=\"ls1\"> </span>0 3 998 31<span class=\"ls1\"> </span>168<span class=\"ls1\"> </span>Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2022 2 699 0 0 1 091 3 790 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 2 845 1 0 4 732 7 578 En<span class=\"ls1\"> <span class=\"_ _50\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _50\"> </span></span>I<span class=\"_ _0\"></span>BA <span class=\"_ _49\"> </span>a <span class=\"_ _50\"> </span>r\u00e9a<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>s\u00e9 <span class=\"_ _50\"> </span>l\u2019acquisitio<span class=\"_ _0\"></span>n <span class=\"_ _49\"> </span>d\u2019une<span class=\"_ _0\"></span> </span>entreprises <span class=\"_\"> </span>telle <span class=\"_ _48\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>d\u00e9crite <span class=\"_ _55\"> </span>\u00e0 <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>note <span class=\"_\"> </span>6.1.1<span class=\"ls9c\">, </span>dans <span class=\"_ _47\"> </span>leque<span class=\"_ _0\"></span>l <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>Gro<span class=\"_ _0\"></span>upe <span class=\"_ _47\"> </span>a <span class=\"_ _48\"> </span>acquis <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>actifs <span class=\"_ _48\"> </span>de Modus <span class=\"_ _58\"> </span>Medical <span class=\"_ _58\"> </span>Devices <span class=\"_ _58\"> </span>Inc <span class=\"_ _58\"> </span>et <span class=\"_ _5b\"> </span>des <span class=\"_ _58\"> </span>acti<span class=\"_ _0\"></span>fs intagibles <span class=\"_ _6a\"> </span>individuellement <span class=\"_ _6a\"> </span>identifiables<span class=\"_ _0\"></span> comprenant <span class=\"_ _1\"></span>principalement<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>une <span class=\"_ _1\"></span>liste <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>clients<span class=\"_ _0\"></span> et <span class=\"_ _27\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _27\"></span>carnet <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>commandes <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>montant<span class=\"_ _0\"></span> total <span class=\"_ _0\"></span>de C<span class=\"_ _0\"></span>AD 2,<span class=\"_ _0\"></span>0 millions<span class=\"_ _0\"></span> (\u00e9quivalents<span class=\"_ _0\"></span> EUR <span class=\"_ _1\"></span>1,<span class=\"lsa0\">5 </span>million)<span class=\"ls9e\">.  </span> Les <span class=\"_ _58\"> </span>additions <span class=\"_ _58\"> </span>incluent <span class=\"_ _58\"> </span>\u00e9galement <span class=\"_ _58\"> </span>les <span class=\"_ _58\"> </span>frais<span class=\"_ _0\"></span> encourus <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>IBA <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>cadre <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019effort <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e conformit\u00e9 <span class=\"_ _27\"></span>v<span class=\"_ _0\"></span>isant <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _26\"> </span>renouveler <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>licence <span class=\"_ _26\"></span>de vente <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>dispositifs <span class=\"_ _7\"> </span>m\u00e9dicaux <span class=\"_ _46\"> </span>en <span class=\"_ _7\"> </span>Europe conform\u00e9ment <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span>uveau <span class=\"_ _2\"></span>r\u00e8glement <span class=\"_ _2\"></span>europ\u00e9en<span class=\"_ _0\"></span> sur <span class=\"_ _7\"> </span>les <span class=\"_ _46\"> </span>dispositifs <span class=\"_ _7\"> </span>m<span class=\"_ _0\"></span>\u00e9dicaux. <span class=\"_ _7\"> </span> <span class=\"_ _7\"> </span>Les <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>o\u00fbts encourus <span class=\"_ _50\"> </span>son<span class=\"_ _0\"></span>t <span class=\"_ _50\"> </span>principalement <span class=\"_ _5b\"> </span>des <span class=\"_ _50\"> </span>fra<span class=\"_ _0\"></span>is <span class=\"_ _50\"> </span>de personnel <span class=\"_\"> </span>interne <span class=\"_ _55\"> </span>et <span class=\"_ _55\"> </span>sont <span class=\"_\"> </span>consid\u00e9r\u00e9s <span class=\"_ _55\"> </span>comme des <span class=\"_ _27\"></span>co\u00fbts <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _0\"></span>loppement <span class=\"_ _27\"></span>\u00e9tant <span class=\"_ _27\"></span>donn\u00e9 <span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>e chacun <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>rit\u00e8res <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _47\"> </span>norme <span class=\"_ _26\"> </span>IA<span class=\"_ _0\"></span>S <span class=\"_ _27\"></span>38 <span class=\"_ _47\"> </span>sont remplis. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>projet <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>to<span class=\"_ _0\"></span>ujours <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cours <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>les co\u00fbts <span class=\"_ _5b\"> </span>y <span class=\"_ _5b\"> </span>aff\u00e9rents <span class=\"_ _5b\"> </span>sont <span class=\"_ _5b\"> </span>capitalis\u00e9s <span class=\"_ _5b\"> </span>dans <span class=\"_ _5b\"> </span>le rubrique \u00ab Autres<span class=\"_ _0\"></span> \u00bb pour 2,0 millions d\u2019euros.<span class=\"_ _0\"></span> Enfin<span class=\"ls9e\">, <span class=\"_ _2\"></span><span class=\"ls1\">des <span class=\"_ _2\"></span>inves<span class=\"_ _0\"></span>tissements <span class=\"_ _2\"></span>suppl\u00e9menta<span class=\"_ _0\"></span>ires <span class=\"_ _2\"></span>ont </span></span>\u00e9t\u00e9 r\u00e9alis\u00e9s dans <span class=\"_ _0\"></span>le d\u00e9velopement de l<span class=\"_ _0\"></span>ogiciels<span class=\"ls9e\">.  </span> En<span class=\"ls1\"> 2021<span class=\"ls9e\">, <span class=\"_ _0\"></span></span>des investissements s<span class=\"_ _0\"></span>uppl\u00e9mentaires </span>ont <span class=\"_ _56\"> </span>\u00e9t\u00e9 <span class=\"_ _5d\"> </span>r\u00e9alis\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _5d\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _5d\"> </span>les <span class=\"_ _56\"> </span>logiciels, principalement <span class=\"_ _5a\"> </span>pour <span class=\"_ _46\"> </span>le <span class=\"_ _5a\"> </span>d\u00e9veloppement<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>u syst\u00e8me <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gestion <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>services <span class=\"_ _0\"></span>informatiq<span class=\"_ _0\"></span>ues internes et d\u2019une plate<span class=\"_ _0\"></span>-forme centrale <span class=\"_ _0\"></span>SAP HR. La <span class=\"_ _2\"></span>charge d\u2019amortissement des <span class=\"_ _2\"></span>immobilisat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s incorporelles <span class=\"_ _52\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>\u00e9t\u00e9 <span class=\"_ _52\"> </span>c<span class=\"_ _0\"></span>omptabilis\u00e9e <span class=\"_ _52\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_ _58\"> </span>le<span class=\"_ _0\"></span> compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _0\"></span>dans<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>postes <span class=\"_ _0\"></span>\u00ab <span class=\"_ _0\"></span>Co\u00fbt <span class=\"_ _0\"></span>des ventes et <span class=\"_ _0\"></span>des pres<span class=\"_ _0\"></span>tations \u00bb, <span class=\"_ _0\"></span>\u00ab Frais de v<span class=\"_ _0\"></span>ente et marketing <span class=\"_ _0\"></span>\u00bb, <span class=\"_ _1\"></span>\u00ab <span class=\"_ _0\"></span>Frais <span class=\"_ _1\"></span>g\u00e9n\u00e9r<span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>administrat<span class=\"_ _0\"></span>ifs \u00bb et \u00ab Frais de recherche<span class=\"_ _0\"></span> et d\u00e9veloppement \u00bb.<span class=\"_ _0\"></span> IBA <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>d\u2019actifs <span class=\"_ _1\"></span>incorporels <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>vie \u00e9conomique <span class=\"_\"> </span>ind\u00e9finie. <span class=\"_ _55\"> </span> <span class=\"_\"> </span>Malgr\u00e9 <span class=\"_ _55\"> </span>les <span class=\"_ _55\"> </span>conditions macro-\u00e9conomiques <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>aut<span class=\"_ _0\"></span>res <span class=\"_ _27\"></span>\u00e9v<span class=\"_ _0\"></span>\u00e9nements <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> l'ann\u00e9e <span class=\"_\"> </span>d\u00e9crits <span class=\"_ _5\"> </span>da<span class=\"_ _0\"></span>ns <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>n<span class=\"_ _0\"></span>ot<span class=\"ls96\">e <span class=\"_\"> </span></span>3, <span class=\"_\"> </span>IBA <span class=\"_ _6d\"> </span>n'a <span class=\"_\"> </span>pas<span class=\"_ _0\"></span> identifi\u00e9 <span class=\"_ _0\"></span>d'indicat<span class=\"_ _0\"></span>ion <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> immobilisations <span class=\"_ _2\"></span>incorp<span class=\"_ _0\"></span>orelles <span class=\"_ _2\"></span>pour <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>exercices<span class=\"_ _0\"></span> 2022<span class=\"ls1\"> </span>et <span class=\"ls1\">202<span class=\"_ _0\"></span>1.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__136": {
   "value": "8.<span class=\"ls1\"> <span class=\"_ _15\"> </span><span class=\"fs36\">Immobilisati<span class=\"_ _3\"></span>ons corporelles </span></span>Mobilier et Terrains et Installationsmat\u00e9rieAutres construction, machines l immobilisationEUR 000 s et outillage  roulant s corporelles<span class=\"_ _0\"></span> Total Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2021<span class=\"_ _0\"></span> 21<span class=\"ls1\"> </span>055<span class=\"ls1\"> </span>15<span class=\"ls1\"> </span>470<span class=\"ls1\"> </span>3 961 9 164 49<span class=\"ls1\"> </span>650 5 Acquisitions<span class=\"lsa6\">  </span> 838<span class=\"ls1\"> </span>1 450 297<span class=\"ls1\"> </span>1 660 4 Cessions  0 -<span class=\"ls98\">62</span> 0 -122 -184 Transferts 77<span class=\"ls1\"> </span>220<span class=\"ls1\"> </span>111<span class=\"ls1\"> </span>-619 -211 \u00c9carts de conversio<span class=\"_ _0\"></span>n  36<span class=\"ls1\"> </span>97<span class=\"ls1\"> </span>69<span class=\"ls1\"> </span>102<span class=\"ls1\"> </span>304<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 22<span class=\"ls1\"> </span>006<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>175<span class=\"ls1\"> </span>4 438 10<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>804 Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2021<span class=\"_ _0\"></span> 9 923 11<span class=\"ls1\"> </span>399<span class=\"ls1\"> </span>2 553 7 446 31<span class=\"ls1\"> </span>321 8 Additions  905<span class=\"ls1\"> </span>1 578 288<span class=\"ls1\"> </span>707<span class=\"ls1\"> </span>3 Disposals  0 -5 0 -121 -126 Transfers -211 0 0 0 -211 Currency translati<span class=\"_ _0\"></span>on difference  23<span class=\"ls1\"> </span>93<span class=\"ls1\"> </span>63<span class=\"ls1\"> </span>82<span class=\"ls1\"> </span>261<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>640<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span>065<span class=\"ls1\"> </span>2 904 8 114 34<span class=\"ls1\"> </span>723 Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2021 11<span class=\"ls1\"> </span>132<span class=\"ls1\"> </span>4 071 1 408 1 718 18<span class=\"ls1\"> </span>3289 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 2021<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>366<span class=\"ls1\"> </span>4 110 1 534 2 071 19<span class=\"ls1\"> </span>1 Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 1er janvier 2022<span class=\"_ _0\"></span> 22<span class=\"ls1\"> </span>006<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>175<span class=\"ls1\"> </span>4 438 10<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>804 1 Acquisitions<span class=\"lsa6\">  </span> 642<span class=\"ls1\"> </span>824<span class=\"ls1\"> </span>200<span class=\"ls1\"> </span>1 565 3 Cessions  -8 -515 -138 -213 -874 Transferts 69<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>0 -106 0 Valeur d\u2019acquisitio<span class=\"_ _0\"></span>n des actifs acquis en rassem<span class=\"_ _0\"></span>blement d'entreprises<span class=\"_ _0\"></span> 0 52<span class=\"ls1\"> </span>80<span class=\"ls1\"> </span>25<span class=\"ls1\"> </span>157<span class=\"ls1\"> </span>\u00c9carts de conversio<span class=\"_ _0\"></span>n  21<span class=\"ls1\"> </span>58<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>169<span class=\"ls1\"> </span>Valeur d\u2019acquisiti<span class=\"_ _0\"></span>on au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 22<span class=\"ls1\"> </span>730<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>631<span class=\"ls1\"> </span>4 617 11<span class=\"ls1\"> </span>509<span class=\"ls1\"> </span>56<span class=\"ls1\"> </span>487 Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 1er janvier 2022<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>640<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span>065<span class=\"ls1\"> </span>2 904 8 114 34<span class=\"ls1\"> </span>723 2 Additions  903<span class=\"ls1\"> </span>1 256 260<span class=\"ls1\"> </span>843<span class=\"ls1\"> </span>3 Disposals  -6 -433 -104 -205 -748 Amortissements cum<span class=\"_ _0\"></span>ul\u00e9s des actifs acquis en <span class=\"_ _0\"></span>rassemblement 0 49<span class=\"ls1\"> </span>74<span class=\"ls1\"> </span>24<span class=\"ls1\"> </span>147<span class=\"ls1\"> </span>d'entreprises Currency translati<span class=\"_ _0\"></span>on difference  20<span class=\"ls1\"> </span>60<span class=\"ls1\"> </span>23<span class=\"ls1\"> </span>48<span class=\"ls1\"> </span>151<span class=\"ls1\"> </span>Amortissements <span class=\"_ _0\"></span>cu<span class=\"_ _3\"></span>mul<span class=\"_ _0\"></span>\u00e9s au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>557<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span>997<span class=\"ls1\"> </span>3 157 8 824 37<span class=\"ls1\"> </span>535 Valeur nette com<span class=\"_ _0\"></span>ptable au 1er janvier<span class=\"_ _0\"></span> 2022 11<span class=\"ls1\"> </span>366<span class=\"ls1\"> </span>4 110 1 534 2 071 19<span class=\"ls1\"> </span>0851 Valeur nette com<span class=\"_ _0\"></span>ptable au 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 11<span class=\"ls1\"> </span>173<span class=\"ls1\"> </span>3 634 1 460 2 685 18<span class=\"ls1\"> </span>2 Les <span class=\"_ _44\"> </span>\u00aba<span class=\"_ _0\"></span>utres <span class=\"_ _44\"> </span>immobi<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sations <span class=\"_ _6f\"> </span>corporel<span class=\"_ _0\"></span>les\u00bb comprennent <span class=\"_ _5c\"> </span>pri<span class=\"_ _0\"></span>ncipalement <span class=\"_ _5f\"> </span><span class=\"ls96\">du</span> <span class=\"_ _5c\"> </span>mat<span class=\"_ _0\"></span>\u00e9riel informatique <span class=\"_ _4f\"> </span>et <span class=\"_ _53\"> </span>des <span class=\"_ _4f\"> </span>actifs <span class=\"_ _4f\"> </span>en <span class=\"_ _4f\"> </span>cours <span class=\"_ _53\"> </span>de<span class=\"_ _0\"></span> construction. <span class=\"_ _50\"> </span>Il <span class=\"_ _49\"> </span>n<span class=\"_ _0\"></span>\u2019y <span class=\"_ _49\"> </span>a <span class=\"_ _50\"> </span>pas <span class=\"_ _50\"> </span>d\u2019immobilis<span class=\"_ _0\"></span>ations corporelles <span class=\"_ _46\"> </span>sujettes <span class=\"_ _46\"> </span>\u00e0 <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _7\"> </span>restrictions <span class=\"_ _46\"> </span>de<span class=\"_ _0\"></span> propri\u00e9t\u00e9. Les <span class=\"_ _d\"> </span> <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>harges <span class=\"_ _d\"> </span>d\u2019amortissements <span class=\"_ _d\"> </span>sur <span class=\"_ _d\"> </span>le<span class=\"ls46\">s </span>immobilisations <span class=\"_ _1\"></span>corporelles <span class=\"_ _27\"></span><span class=\"ls96\">ont <span class=\"_ _1\"></span></span> <span class=\"_ _0\"></span><span class=\"ls96\">\u00e9t\u00e9 <span class=\"_ _1\"></span></span>reco<span class=\"_ _0\"></span>nnues dans <span class=\"_\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_\"> </span>compte <span class=\"_ _6d\"> </span>de <span class=\"_ _5\"> </span>r<span class=\"_ _0\"></span>\u00e9sultat <span class=\"_ _6d\"> </span>au <span class=\"_ _5\"> </span>nive<span class=\"_ _0\"></span>au <span class=\"_\"> </span> <span class=\"_ _6d\"> </span>des postes <span class=\"_ _0\"></span>\u00ab <span class=\"_ _0\"></span>Co\u00fbt <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ventes <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span><span class=\"ls67\">s <span class=\"_ _0\"></span></span>prestations <span class=\"_ _0\"></span><span class=\"lsa0\">\u00bb, </span>\u00ab <span class=\"_ _55\"> </span>Frais <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>vente <span class=\"_ _48\"> </span>et <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>marketing <span class=\"_ _55\"> </span>\u00bb, <span class=\"_ _48\"> </span>\u00ab <span class=\"_ _55\"> </span>Frais g\u00e9n\u00e9raux <span class=\"_ _51\"> </span>et <span class=\"_ _4\"> </span>ad<span class=\"_ _0\"></span>ministratifs <span class=\"_ _51\"> </span>\u00bb <span class=\"_ _4\"> </span>et <span class=\"_ _51\"> </span>\u00ab <span class=\"_ _51\"> </span>Frais <span class=\"_ _51\"> </span>de recherche et d\u00e9veloppem<span class=\"_ _0\"></span>ent \u00bb. En<span class=\"ls1\"> <span class=\"_ _46\"> </span>2022 <span class=\"_ _46\"> </span><span class=\"ls96\">et <span class=\"_ _46\"> </span></span>2021<span class=\"ls9e\">, <span class=\"_ _46\"> </span></span> <span class=\"_ _46\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _7\"> </span>investissem<span class=\"_ _0\"></span>ents </span>suppl\u00e9mentaires <span class=\"_ _54\"> </span>ont <span class=\"_ _54\"> </span>\u00e9t\u00e9 <span class=\"_ _54\"> </span>r\u00e9alis\u00e9s <span class=\"_ _54\"> </span>pour l\u2019\u00e9quipement <span class=\"_ _6b\"> </span>informatiq<span class=\"_ _0\"></span>ue <span class=\"_ _7a\"> </span>et <span class=\"_ _6b\"> </span>d\u2019autres<span class=\"_ _0\"></span> d\u00e9veloppements de<span class=\"_ _0\"></span> l\u2019usine.    En<span class=\"ls1\"> 2022 <span class=\"_ _2\"></span>et 2021<span class=\"ls9c\">, <span class=\"_ _2\"></span><span class=\"ls1\">les <span class=\"_ _3\"></span>cessions d\u2019actifs <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>orporels </span></span></span>correspondent <span class=\"_ _49\"> </span>principalement <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _51\"> </span>la <span class=\"_ _51\"> </span>mise <span class=\"_ _49\"> </span>au rebut d\u2019actifs inutilis\u00e9s<span class=\"_ _0\"></span> par le Groupe<span class=\"_ _0\"></span>. Malgr\u00e9 <span class=\"_\"> </span>les <span class=\"_\"> </span>conditions <span class=\"_\"> </span>macro-<span class=\"_ _0\"></span>\u00e9conomiques <span class=\"_\"> </span>et autres <span class=\"_ _27\"></span>\u00e9v<span class=\"_ _0\"></span>\u00e9nements <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>l'<span class=\"_ _0\"></span>ann\u00e9e <span class=\"_ _27\"></span>d\u00e9cri<span class=\"_ _0\"></span>ts <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"></span>la note <span class=\"_ _2\"></span><span class=\"ls1\">3, <span class=\"_ _2\"></span>IBA <span class=\"_ _2\"></span>n'<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>pas <span class=\"_ _2\"></span>identifi\u00e9 <span class=\"_ _2\"></span>d'indicat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>perte </span>de <span class=\"_ _47\"> </span>val<span class=\"_ _0\"></span>eur <span class=\"_ _47\"> </span>sur <span class=\"_ _48\"> </span>ses <span class=\"_ _48\"> </span>immob<span class=\"_ _0\"></span>ilisations <span class=\"_ _47\"> </span>corpore<span class=\"_ _0\"></span>lles pour les exercices <span class=\"_ _0\"></span>2022 <span class=\"ls96\">et 2021<span class=\"_ _0\"></span><span class=\"ls9e\">.  </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__140-1": {
   "value": "9.1. <span class=\"_ _8d\"> </span>SOCI\u00c9T\u00c9S MISES EN \u00c9QUIVALENCE Les <span class=\"_ _0\"></span>soci\u00e9t\u00e9s <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ises <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>sont <span class=\"_ _1\"></span>reprise<span class=\"_ _0\"></span> \u00e0 <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>note <span class=\"_\"> </span><span class=\"ls96\">5.2</span><span class=\"ff38\">Er<span class=\"_ _0\"></span>ror! <span class=\"_ _55\"> </span>Reference <span class=\"_\"> </span>source <span class=\"_\"> </span>not <span class=\"_\"> </span>f</span>ound.<span class=\"ff36 ls1\"> <span class=\"_ _d\"> </span>et <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>Cyclhad <span class=\"_ _d\"> </span>S<span class=\"_ _0\"></span>AS<span class=\"_ _3\"></span>, <span class=\"_ _d\"> </span>Norman<span class=\"_ _0\"></span>dy </span>Hadrontherapy <span class=\"_ _27\"></span>SAS<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>Norm<span class=\"_ _0\"></span>andy <span class=\"_ _1\"></span>Hadront<span class=\"_ _0\"></span>herapy SARL et PanTera SA<span class=\"_ _0\"></span>/NV. Les <span class=\"_\"> </span>changements <span class=\"_\"> </span><span class=\"ls96\">des</span> <span class=\"_\"> </span>participations <span class=\"_\"> </span>dans <span class=\"_\"> </span>les soci\u00e9t\u00e9s <span class=\"_ _d\"> </span>mises<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>\u00e9quivale<span class=\"_ _0\"></span>nce <span class=\"_ _d\"> </span>sont <span class=\"_ _d\"> </span>les suivantes <span class=\"ls9c\">: </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Au 1er janvier<span class=\"_ _0\"></span> 1 273 20<span class=\"ls1\"> </span>Quote-part dans la <span class=\"_ _0\"></span>(perte)/b\u00e9n\u00e9fice des soci\u00e9<span class=\"_ _0\"></span>t\u00e9s mises en -1 <span class=\"ls98\">253</span> 3 \u00e9quivalence Acquisitions 0 250<span class=\"ls1\"> </span>Gain non r\u00e9alis\u00e9 s<span class=\"_ _0\"></span>ur la cession d\u2019une im<span class=\"_ _0\"></span>mobilisation incorporelle<span class=\"_ _0\"></span> 0 0 Au 31 d\u00e9cembre<span class=\"_ _0\"></span> 20<span class=\"ls1\"> </span>273<span class=\"ls1\"> </span>Les <span class=\"_ _15\"> </span>acquisitions <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>l\u2019ann\u00e9e <span class=\"_ _11\"> </span>repr\u00e9se<span class=\"_ _0\"></span>ntent principalement <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>contribution <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>de PanTera <span class=\"_ _0\"></span>SA/NV, <span class=\"_ _0\"></span>une entre<span class=\"_ _0\"></span>prise conjoint<span class=\"_ _0\"></span>e cr\u00e9\u00e9e en partenariat avec le<span class=\"_ _0\"></span> SCK-CEN. 9.1.1 <span class=\"_ _23\"> </span>Entreprises asso<span class=\"_ _3\"></span>ci\u00e9es L<span class=\"ls96\">a <span class=\"_ _47\"> </span></span> <span class=\"_ _47\"> </span>participation <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _26\"> </span>Group<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>dans<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>soci\u00e9t<span class=\"_ _0\"></span>\u00e9s associ\u00e9<span class=\"ls96\">es</span>, <span class=\"_ _66\"> </span>toutes <span class=\"_ _11\"> </span>non <span class=\"_ _66\"> </span>cot\u00e9es, <span class=\"_ _11\"> </span>sont <span class=\"_ _11\"> </span>les<span class=\"_ _0\"></span> suivantes : (EUR 000) % de  B\u00e9n\u00e9fice/ participation 2021 Pays Actifs Passifs Revenus (Perte) D\u00e9tenu Cyclhad SAS<span class=\"_ _0\"></span> France 66<span class=\"ls1\"> </span>373<span class=\"ls1\"> </span>76<span class=\"ls1\"> </span>589<span class=\"ls1\"> </span>4 892 -2 <span class=\"ls98\">035</span> 33,33% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SAS France 59<span class=\"ls1\"> </span>153<span class=\"ls1\"> </span>55<span class=\"ls1\"> </span>306<span class=\"ls1\"> </span>3 753 -4 <span class=\"ls98\">981</span> 39,81% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SARL France 51<span class=\"ls1\"> </span>-9 124<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>50,00% % de  B\u00e9n\u00e9fice/ participation 2022 Pays Actifs Passifs Revenus (Perte) D\u00e9tenu Cyclhad SAS<span class=\"_ _0\"></span> France 66<span class=\"ls1\"> </span>136<span class=\"ls1\"> </span>77<span class=\"ls1\"> </span>222<span class=\"ls1\"> </span>6 268 -870 33,33% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SAS France 54<span class=\"ls1\"> </span>284<span class=\"ls1\"> </span>57<span class=\"ls1\"> </span>246<span class=\"ls1\"> </span>4 116 -6 <span class=\"ls98\">809</span> 39,81% Normandy Hadro<span class=\"_ _0\"></span>ntherapy SARL France 63<span class=\"ls1\"> </span>-<span class=\"ls98\">14</span> 124<span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>50,00% Cyclhad SAS Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>d\u00e9tient <span class=\"_ _27\"></span>une <span class=\"_ _27\"></span>participation <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>33,33% dans <span class=\"_ _0\"></span>Cyclhad <span class=\"_ _0\"></span>SAS, <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>construit <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>centre <span class=\"_ _0\"></span>de protonth\u00e9rapie op\u00e9rati<span class=\"_ _0\"></span>onnel depuis l\u2019\u00e9t\u00e9 2018.<span class=\"_ _0\"></span> IBA <span class=\"_ _6d\"> </span>n\u2019a <span class=\"_ _6d\"> </span>pas <span class=\"_ _6d\"> </span>d\u2019eng<span class=\"_ _0\"></span>agement <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> d\u00e9cembre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span><span class=\"ls96\">et <span class=\"_ _1\"></span>au</span> <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022 <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>n\u2019a aucun <span class=\"_ _47\"> </span>en<span class=\"_ _0\"></span>gagement <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>part<span class=\"_ _0\"></span>iciper <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>un <span class=\"_ _47\"> </span>\u00e9v<span class=\"_ _0\"></span>entuel financement futur de Cy<span class=\"_ _0\"></span>clhad SAS. IBA <span class=\"_ _0\"></span><span class=\"lsa0\">n\u2019<span class=\"ls96\">a <span class=\"_ _0\"></span></span></span>d\u00e8s <span class=\"_ _0\"></span>lors<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>comptabilis\u00e9 <span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>quote-part<span class=\"_ _0\"></span> d<span class=\"ls96\">es</span> <span class=\"_\"> </span>pert<span class=\"_ _0\"></span>es <span class=\"_\"> </span>et <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>fonds <span class=\"_ _6d\"> </span>propres <span class=\"_\"> </span>n\u00e9gat<span class=\"_ _0\"></span>ifs <span class=\"_\"> </span>de Cyclhad <span class=\"_ _48\"> </span>SAS <span class=\"_ _48\"> </span>au<span class=\"_ _0\"></span>-del\u00e0 <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>a <span class=\"_ _47\"> </span>valeur <span class=\"_ _48\"> </span>du<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>capital investi.  Normandie Hadronth\u00e9<span class=\"_ _0\"></span>rapie SAS Depuis <span class=\"_\"> </span>juin <span class=\"_\"> </span>201<span class=\"_ _0\"></span>9, <span class=\"_\"> </span>la <span class=\"_\"> </span>participation <span class=\"_\"> </span>d\u2019IBA<span class=\"_ _0\"></span> <span class=\"_\"> </span>dans Normandy <span class=\"_ _51\"> </span>Hadrontherapy<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>SAS <span class=\"_ _4\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _4\"> </span>rest\u00e9e <span class=\"_ _51\"> </span>\u00e0 39,81 <span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>(sans <span class=\"_ _0\"></span>changement <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>rapport <span class=\"_ _0\"></span>\u00e0 2<span class=\"_ _0\"></span>019) d<span class=\"ls96\">ans</span> <span class=\"_ _26\"> </span>ce<span class=\"_ _0\"></span>tte <span class=\"_ _26\"> </span>soci\u00e9t\u00e9 <span class=\"_ _47\"> </span>suite <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>financement <span class=\"_ _47\"> </span>par plusieurs <span class=\"_ _0\"></span>acteurs<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>publics <span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>priv\u00e9s. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>\u2019ob<span class=\"_ _3\"></span>jectif <span class=\"_ _1\"></span>de ce <span class=\"_\"> </span>projet <span class=\"_\"> </span>est <span class=\"_\"> </span>de<span class=\"_ _3\"></span> <span class=\"_\"> </span>lancer <span class=\"_\"> </span>le <span class=\"_\"> </span>d\u00e9veloppement <span class=\"_\"> </span>du premier syst\u00e8me<span class=\"_ _0\"></span> de th\u00e9rapie au carbone <span class=\"_ _0\"></span>\u00e0 base de <span class=\"_ _47\"> </span>cyclotron <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>monde <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>Caen, <span class=\"_ _47\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>Fr<span class=\"_ _0\"></span>ance, <span class=\"_ _26\"> </span>\u00e0<span class=\"_ _0\"></span> travers <span class=\"_ _46\"> </span>sa <span class=\"_ _5a\"> </span>filiale <span class=\"_ _46\"> </span>Normandy <span class=\"_ _46\"> </span>Hadron<span class=\"_ _0\"></span>therapy (NHa), <span class=\"_ _57\"> </span>en <span class=\"_ _57\"> </span>co<span class=\"_ _0\"></span>llaboration <span class=\"_ _57\"> </span>avec <span class=\"_ _57\"> </span>la <span class=\"_ _15\"> </span>R\u00e9gion Normandie <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lusieurs <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>acteurs<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>priv\u00e9s <span class=\"_ _0\"></span>et publics, <span class=\"_ _51\"> </span>dont <span class=\"_ _49\"> </span>SAPHYN <span class=\"_ _51\"> </span>(<span class=\"_ _0\"></span>SAnt\u00e9 <span class=\"_ _51\"> </span>et <span class=\"_ _49\"> </span>PHYsique Nucl\u00e9aire).  L\u2019investissement <span class=\"_ _27\"></span>global <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tous <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>partenaires dans <span class=\"_ _3\"></span>NHa s\u2019\u00e9l\u00e8ve \u00e0 <span class=\"_ _2\"></span>plus de EUR <span class=\"_ _2\"></span>6<span class=\"_ _0\"></span>0 <span class=\"_ _2\"></span>millions , <span class=\"_ _3\"></span>en fonds <span class=\"_ _26\"> </span>propres<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _26\"> </span>obligations<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>(garanti <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>la R\u00e9gion <span class=\"_ _1\"></span>Norman<span class=\"_ _0\"></span>die). <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>ntribution <span class=\"_ _1\"></span>d\u2019IBA <span class=\"_ _1\"></span>s\u2019est<span class=\"_ _0\"></span> \u00e9lev\u00e9e <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>EUR <span class=\"_ _27\"></span>6 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>illi<span class=\"_ _3\"></span>ons <span class=\"_ _27\"></span>en <span class=\"_ _1\"></span>fo<span class=\"_ _0\"></span>nds <span class=\"_ _1\"></span>propres<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>\u00e0 EUR <span class=\"_\"> </span>1,5 <span class=\"_\"> </span>mi<span class=\"_ _0\"></span>llion <span class=\"_\"> </span>en <span class=\"_\"> </span>financement <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019obligations convertibles (voir n<span class=\"_ _0\"></span>ote 11).  L\u2019investissement <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u2019IBA <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omprend <span class=\"_ _27\"></span>\u00e9galement <span class=\"_ _26\"> </span>la vente <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>la <span class=\"_ _58\"> </span>propri\u00e9t\u00e9 <span class=\"_ _52\"> </span>intellectuelle <span class=\"_ _58\"> </span>li\u00e9e <span class=\"_ _58\"> </span>au cyclotron <span class=\"_ _27\"></span>Cyc<span class=\"_ _0\"></span>lone\u00ae400 <span class=\"_ _27\"></span>NH<span class=\"_ _0\"></span>a. <span class=\"_ _1\"></span>Le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ga<span class=\"_ _0\"></span>in <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>cette transaction <span class=\"_ _2\"></span>s\u2019est<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>\u00e9l<span class=\"_ _0\"></span>ev\u00e9 <span class=\"_ _2c\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>EUR <span class=\"_ _3\"></span>5 <span class=\"_ _2\"></span>millions <span class=\"_ _3\"></span>qui <span class=\"_ _2\"></span>a \u00e9t\u00e9 r\u00e9duit <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>EUR <span class=\"_ _47\"> </span>2 <span class=\"_ _47\"> </span>mi<span class=\"_ _0\"></span>llion<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>(39,81%) <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span>t<span class=\"_ _0\"></span>itre <span class=\"_ _47\"> </span>de  gain non r\u00e9alis\u00e9 en <span class=\"_ _0\"></span>2019.  IBA <span class=\"_ _6d\"> </span>n\u2019a <span class=\"_ _6d\"> </span>pas <span class=\"_ _6d\"> </span>d\u2019<span class=\"_ _0\"></span>engagement <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> d\u00e9cembre 2021 <span class=\"ls96\">et </span>31 <span class=\"_ _0\"></span>d\u00e9cembre 2022 et n\u2019a pas d\u2019<span class=\"ls1\">engagement <span class=\"_\"> </span>\u00e0 <span class=\"_ _48\"> </span>participer<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _55\"> </span>tout <span class=\"_ _55\"> </span>financement </span>futur <span class=\"_ _5b\"> </span>potentiel <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>Normandy <span class=\"_ _5b\"> </span>Ha<span class=\"_ _0\"></span>drontherapy SAS. IBA <span class=\"_ _0\"></span><span class=\"lsa0\">n\u2019<span class=\"ls96\">a <span class=\"_ _0\"></span></span></span>d\u00e8s <span class=\"_ _0\"></span>lors<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>comptabilis\u00e9 <span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>quote-part<span class=\"_ _0\"></span> d<span class=\"ls96\">es</span> <span class=\"_\"> </span>pert<span class=\"_ _0\"></span>es <span class=\"_\"> </span>et <span class=\"_\"> </span>des <span class=\"_ _6d\"> </span>fonds <span class=\"_ _6d\"> </span>propres <span class=\"_\"> </span>n\u00e9gat<span class=\"_ _0\"></span>ifs <span class=\"_\"> </span>de Normandy <span class=\"_ _55\"> </span>Hadrontherapy <span class=\"_ _55\"> </span>SAS <span class=\"_ _55\"> </span><span class=\"ls96\">au</span>-del\u00e0 <span class=\"_ _55\"> </span>de <span class=\"_ _48\"> </span>sa valeur du capital investi.<span class=\"_ _0\"></span>  Le tableau suivant ill<span class=\"_ _0\"></span>ustre l\u2019information financi\u00e8re r\u00e9s<span class=\"_ _0\"></span>um\u00e9e des <span class=\"_ _0\"></span>entreprises associ\u00e9es<span class=\"_ _0\"></span> : (EUR 000) 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Investissement d<span class=\"_ _0\"></span>ans les entreprises li\u00e9es<span class=\"_ _0\"></span> Actifs courants<span class=\"_ _0\"></span> 34<span class=\"ls1\"> </span>816<span class=\"ls1\"> </span>31<span class=\"ls1\"> </span>456<span class=\"ls1\"> </span>Actifs non courants<span class=\"_ _0\"></span> 90<span class=\"ls1\"> </span>760<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>027<span class=\"ls1\"> </span>Passifs courants <span class=\"_ _0\"></span>(-) -<span class=\"ls98\">11</span> 812 -<span class=\"ls98\">14</span> 366 Passifs non courant<span class=\"_ _0\"></span>s (-) -120 092 -120 116 Fonds propres -6 <span class=\"ls98\">328</span> -<span class=\"ls98\">13</span> 999 Quote-part du Gro<span class=\"_ _0\"></span>upe dans les fonds prop<span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>s -1 <span class=\"ls98\">853</span> -4 <span class=\"ls98\">849</span> Quote-part cumul\u00e9<span class=\"_ _0\"></span>e non reconnue des pertes <span class=\"_ _0\"></span>de l\u2019entreprise associ\u00e9e<span class=\"_ _0\"></span> -1 <span class=\"ls98\">991</span> -1 <span class=\"ls98\">991</span> Quote-part cumul\u00e9<span class=\"_ _0\"></span>e non reconnue des pertes <span class=\"_ _0\"></span>de l\u2019entreprise associ\u00e9e<span class=\"_ _0\"></span> 3 865 6 865 Autres 0 0 Valeur compta<span class=\"_ _0\"></span>ble du Groupe dans la soci\u00e9<span class=\"_ _0\"></span>t\u00e9 mise en \u00e9quivalence 21<span class=\"ls1\"> </span>25<span class=\"ls1\"> </span>9.1.2 <span class=\"_ _23\"> </span>Soci\u00e9t\u00e9s contr\u00f4l\u00e9e<span class=\"_ _3\"></span>s conjointeme<span class=\"_ _3\"></span>nt  Le Groupe a une joint-venture depuis 2022 : % de  B\u00e9n\u00e9fice/ participation 2022 Pays Actifs Passifs Revenus (Perte) D\u00e9tenu PanTera SA/NV<span class=\"_ _0\"></span> Belgique 499<span class=\"ls1\"> </span>2 17<span class=\"ls1\"> </span>-3 50,00% PanTera SA/NV<span class=\"_ _0\"></span> En <span class=\"_ _26\"> </span>2022, <span class=\"_ _27\"> </span>IBA <span class=\"_ _26\"> </span>a <span class=\"_ _27\"> </span>\u00e9tabli <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>partenariat <span class=\"_ _27\"></span>strat\u00e9gique <span class=\"_ _27\"> </span>en R&amp;D <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>tant <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>joint-venture <span class=\"_ _6d\"> </span>avec <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>SCK-CEN (Centre <span class=\"_\"> </span>belge <span class=\"_\"> </span>de <span class=\"_\"> </span>re<span class=\"_ _3\"></span>cherche <span class=\"_\"> </span>nucl\u00e9aire). <span class=\"_\"> </span> <span class=\"_\"> </span>Les <span class=\"_\"> </span>deux<span class=\"_ _3\"></span> entit\u00e9s <span class=\"_ _0\"></span>participent \u00e0 <span class=\"_ _0\"></span>hauteur de 50<span class=\"_ _0\"></span>% du capital <span class=\"_ _0\"></span>social avec <span class=\"_ _27\"> </span>une <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>ontribution <span class=\"_ _27\"></span>initiale <span class=\"_ _27\"></span>d\u2019EUR <span class=\"_ _27\"></span>0,3 <span class=\"_ _26\"> </span>million. <span class=\"_ _27\"></span> <span class=\"_ _26\"> </span>L<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span> Joint <span class=\"_ _27\"> </span>Ventu<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>es<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>\u00e9tablie <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>Belgique <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>sera <span class=\"_ _26\"> </span>acti<span class=\"ls5b\">ve</span> dans <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>m\u00e9decine <span class=\"_ _47\"> </span>nucl\u00e9aire, <span class=\"_ _47\"> </span>plus <span class=\"_ _47\"> </span>pr\u00e9cis\u00e9ment, <span class=\"_\"> </span>e<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>le<span class=\"_ _2\"></span> d\u00e9veloppera, <span class=\"_ _0\"></span>produira <span class=\"_ _0\"></span>et distribuera<span class=\"_ _0\"></span> l\u2019isotope <span class=\"_ _0\"></span>Ac.225.<span class=\"ls5f\">  </span>Le <span class=\"_ _27\"> </span>projet <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>R&amp;D <span class=\"_ _27\"> </span>en <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span>st <span class=\"_ _1\"></span>encore <span class=\"_ _27\"> </span>\u00e0 <span class=\"_ _26\"> </span>ses <span class=\"_ _27\"></span>d\u00e9buts <span class=\"_ _27\"> </span>et <span class=\"_ _27\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> production <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>distribution <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>vrait <span class=\"_ _2\"></span>s\u2019acc\u00e9l\u00e9rer <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>partir <span class=\"_ _2c\"></span>de 2026.<span class=\"ls1\"> </span>Le <span class=\"_ _2c\"></span>ta<span class=\"_ _0\"></span>bleau <span class=\"_ _2c\"></span>su<span class=\"_ _0\"></span>ivant <span class=\"_ _2c\"></span>illustre <span class=\"_ _2\"></span>l\u2019informa<span class=\"_ _0\"></span>tion <span class=\"_ _2c\"></span>financ<span class=\"_ _0\"></span>i\u00e8re r\u00e9sum\u00e9e de Pa<span class=\"_ _0\"></span>nTera SA/NV: (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Investissement d<span class=\"_ _0\"></span>ans les entreprises li\u00e9es<span class=\"_ _0\"></span> Actifs courants<span class=\"_ _0\"></span> 499<span class=\"ls1\"> </span>Actifs non courants<span class=\"_ _0\"></span> 0 Passifs courants <span class=\"_ _0\"></span>(-) -2 Passifs non courant<span class=\"_ _0\"></span>s (-) 0 Fonds propres 497<span class=\"ls1\"> </span>Quote-part du Gro<span class=\"_ _0\"></span>upe dans les fonds p<span class=\"_ _0\"></span>ropres 249<span class=\"ls1\"> </span>Valeur comptable<span class=\"_ _0\"></span> du Groupe dans la soci\u00e9<span class=\"_ _0\"></span>t\u00e9 mise en \u00e9quivalence<span class=\"_ _0\"></span> 24931.1. <span class=\"_ _69\"> </span>TRANSACTIONS AVEC DES SOCI\u00c9T\u00c9S AFFILI\u00c9ES (ASSOCI\u00c9ES ET JOINT-VENTURES) Les <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _0\"></span>r\u00e9alis\u00e9es <span class=\"_ _0\"></span>avec <span class=\"_ _1\"></span>l<span class=\"ls96\">es</span> <span class=\"_ _0\"></span>entreprises <span class=\"_ _0\"></span>li\u00e9es <span class=\"_ _1\"></span>(les <span class=\"_ _0\"></span>soci\u00e9t\u00e9s<span class=\"lsde\">  </span> <span class=\"_ _0\"></span>mises <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quiva<span class=\"_ _0\"></span>lence<span class=\"lsd3\">) </span>sont les suivantes:<span class=\"_ _0\"></span>  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIF Cr\u00e9ances  Cr\u00e9ances \u00e0 long t<span class=\"_ _0\"></span>erme 1 520 1 520 Stocks et comm<span class=\"_ _0\"></span>andes en cours d\u2019ex\u00e9c<span class=\"_ _0\"></span>ution 0 0 Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales et autres cr\u00e9a<span class=\"_ _0\"></span>nces 744<span class=\"ls1\"> </span>0 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur cr\u00e9ances 0 0 TOTAL CREANCES<span class=\"_ _0\"></span> 2 264 1 520 PASSIF Dettes  Fournisseurs et det<span class=\"_ _0\"></span>tes diverses 0 0 TOTAL DETTE<span class=\"_ _0\"></span>S 0 0 COMPTE DE RESU<span class=\"_ _0\"></span>LTATS Ventes  3 398 3 955 Co\u00fbts (-) 0 0 Produits financiers<span class=\"_ _0\"></span> 0 0 Charges financi\u00e8r<span class=\"_ _0\"></span>es (-) 0 0 Autres produits d\u2019e<span class=\"_ _0\"></span>xploitation 0 0 Autres charges d\u2019e<span class=\"_ _0\"></span>xploitation (-) 0 0 TOTAL COMPTE<span class=\"_ _0\"></span> DE R\u00c9SULTATS<span class=\"_ _0\"></span> 3 398 3 955",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__144": {
   "value": "9.2. <span class=\"_ _8d\"> </span>AUTRES INVESTISSEMENTS S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La valeur comptab<span class=\"_ _0\"></span>le de ces investissements<span class=\"_ _0\"></span> est la <span class=\"_ _26\"> </span>juste <span class=\"_ _26\"> </span>valeur. <span class=\"_ _26\"> </span> <span class=\"_ _26\"> </span>Lors<span class=\"_ _0\"></span>qu'il <span class=\"_ _27\"></span>n'y<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>a <span class=\"_ _26\"> </span>pas <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>march\u00e9<span class=\"_ _0\"></span> actif <span class=\"_ _48\"> </span>ni <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>donn\u00e9es <span class=\"_ _48\"> </span>observ<span class=\"_ _0\"></span>abl<span class=\"_ _3\"></span>es <span class=\"_ _55\"> </span>pouvant <span class=\"_ _48\"> </span>\u00eatre<span class=\"_ _0\"></span> utilis\u00e9es <span class=\"_ _48\"> </span>pour <span class=\"_\"> </span>l<span class=\"_ _3\"></span>'\u00e9valuation,<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _47\"> </span>i<span class=\"_ _0\"></span>nvestissements sont <span class=\"_ _26\"> </span>\u00e9valu\u00e9s <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _27\"></span>cat<span class=\"_ _0\"></span>\u00e9gorie <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>juste <span class=\"_ _26\"> </span>valeur <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>e niveau <span class=\"_ _26\"> </span>3, <span class=\"_ _47\"> </span>sur <span class=\"_ _47\"> </span>base <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>t<span class=\"_ _0\"></span>echniques <span class=\"_ _26\"> </span>d'\u00e9v<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>uation utilisant <span class=\"_ _57\"> </span>des <span class=\"_ _d\"> </span>do<span class=\"_ _0\"></span>nn\u00e9es <span class=\"_ _d\"> </span>qui <span class=\"_ _d\"> </span>n<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>sont <span class=\"_ _57\"> </span>pas directement <span class=\"_ _49\"> </span>observabl<span class=\"_ _0\"></span>es. <span class=\"_ _51\"> </span> <span class=\"_ _49\"> </span>Sur <span class=\"_ _49\"> </span>la <span class=\"_ _49\"> </span>base <span class=\"_ _49\"> </span>des informations <span class=\"_ _d\"> </span>fournies <span class=\"_ _4f\"> </span>par <span class=\"_ _d\"> </span>la <span class=\"_ _4f\"> </span>direction <span class=\"_ _d\"> </span>de l'entreprise d\u00e9tenue <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>artiellement <span class=\"_ _2\"></span>par le <span class=\"_ _2\"></span>Groupe<span class=\"_ _0\"></span><span class=\"ls9c\">, </span>telles <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le pl<span class=\"_ _0\"></span>an pr<span class=\"_ _0\"></span>\u00e9visionnel, <span class=\"_ _0\"></span>IBA <span class=\"_ _0\"></span><span class=\"ls96\">a <span class=\"_ _0\"></span></span>d\u00e9velopp\u00e9 un mod\u00e8le<span class=\"_ _0\"></span> d'\u00e9valuation <span class=\"_ _0\"></span>bas\u00e9 sur l<span class=\"_ _0\"></span>es revenus e<span class=\"_ _0\"></span>n utilisant <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>fl<span class=\"_ _0\"></span>ux <span class=\"_\"> </span>de <span class=\"_\"> </span>tr\u00e9sor<span class=\"_ _0\"></span>erie <span class=\"_\"> </span>futurs <span class=\"_\"> </span>q<span class=\"_ _0\"></span>ui<span class=\"_ _3\"></span> <span class=\"_\"> </span>so<span class=\"_ _0\"></span>n<span class=\"ls9e\">t </span>actualis\u00e9s <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>utilisant <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>CM<span class=\"_ _0\"></span>PC <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l'entrepr<span class=\"_ _0\"></span>ise. <span class=\"_ _2c\"></span> <span class=\"_ _3\"></span>Il existe <span class=\"_ _52\"> </span>une <span class=\"_ _52\"> </span>incert<span class=\"_ _0\"></span>itude <span class=\"_ _58\"> </span>i<span class=\"_ _0\"></span>nh\u00e9rente <span class=\"_ _52\"> </span>aux <span class=\"_ _52\"> </span>plans<span class=\"_ _0\"></span> pr\u00e9visionnels <span class=\"_ _4\"> </span>ut<span class=\"_ _0\"></span>ilis\u00e9s <span class=\"_ _4e\"> </span>c<span class=\"_ _0\"></span>omme <span class=\"_ _4e\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>calcul ainsi <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>primes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>risque <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>marc<span class=\"_ _0\"></span>h\u00e9 utilis\u00e9es pour d\u00e9ter<span class=\"_ _0\"></span>miner le taux d'actualisation.<span class=\"_ _0\"></span> Les <span class=\"_ _2\"></span>\u00ab Autres <span class=\"_ _2\"></span>investissements <span class=\"_ _2\"></span>\u00bb incluent <span class=\"_ _2\"></span>les a<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>tions <span class=\"_ _2\"></span>de soci\u00e9t\u00e9s <span class=\"_ _4\"> </span>dans <span class=\"_ _6d\"> </span>lesquelles<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>IBA <span class=\"_ _4\"> </span>n\u2019a <span class=\"_ _4e\"> </span>pas <span class=\"_ _4e\"> </span>d\u2019influence notable. <span class=\"_ _0\"></span>Ces actions <span class=\"_ _0\"></span>sont r\u00e9\u00e9valu\u00e9es s<span class=\"_ _0\"></span>oit sur <span class=\"_ _0\"></span>la base du <span class=\"_ _2\"></span>prix <span class=\"_ _2\"></span>march\u00e9<span class=\"ls5f\">, <span class=\"_ _3\"></span><span class=\"ls1\">ou <span class=\"_ _2\"></span>soit <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>valeur <span class=\"_ _2\"></span>qui <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ur </span></span>ont <span class=\"_ _52\"> </span>\u00e9t\u00e9 <span class=\"_ _7\"> </span>accord\u00e9e<span class=\"ls67\">s <span class=\"_ _52\"> </span></span>sur <span class=\"_ _52\"> </span>base <span class=\"_ _7\"> </span>d\u2019un <span class=\"_ _52\"> </span>mod\u00e8le <span class=\"_ _52\"> </span>de valorisation. (EUR 000) 2021 2022 Au 1er janvier<span class=\"_ _0\"></span> 13<span class=\"ls1\"> </span>088<span class=\"ls1\"> </span>12<span class=\"ls1\"> </span>923<span class=\"ls1\"> </span>Mouvements par les <span class=\"_ _0\"></span>r\u00e9serves (Valorisa<span class=\"_ _0\"></span>tion \u00e0 la juste valeur <span class=\"_ _0\"></span>\u2013 IFRS 9) -165 -<span class=\"ls98\">10</span> 422 Acquisitions 0 1 304 Au 31 d\u00e9cembre<span class=\"_ _0\"></span> 12<span class=\"ls1\"> </span>923<span class=\"ls1\"> </span>3 805 HIL Applied Medical Ltd <span class=\"_ _0\"></span> En <span class=\"_ _0\"></span>2016, <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>investi <span class=\"_ _0\"></span>USD <span class=\"_ _1\"></span>2<span class=\"ls5f\">,0</span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illion<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>EUR<span class=\"_ _3\"></span> 1,8 million) <span class=\"_ _3\"></span>dans HIL <span class=\"_ _2\"></span>Applied Medical <span class=\"_ _2\"></span>Ltd, une soci\u00e9t\u00e9 priv\u00e9e <span class=\"_\"> </span>isra\u00e9lienne <span class=\"_ _48\"> </span>qui <span class=\"_ _48\"> </span>d\u00e9veloppe <span class=\"_\"> </span>des <span class=\"_\"> </span>s<span class=\"_ _3\"></span>yst\u00e8mes <span class=\"_ _48\"> </span>de protonth\u00e9rapie <span class=\"_ _1\"></span><span class=\"lsca\">au</span> <span class=\"_ _1\"></span>laser. <span class=\"_ _0\"></span>HIL <span class=\"_ _1\"></span>applique <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span> <span class=\"_ _1\"></span>approche novatrice et brevet\u00e9e \u00e0 l\u2019acc\u00e9l\u00e9ration et la distriburion de p<span class=\"_ _3\"></span>articules, combinant<span class=\"_ _3\"></span> la <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>anotechnologie <span class=\"_ _2\"></span>avec de<span class=\"_ _3\"></span>s lasers <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>ultra-haute <span class=\"_ _48\"> </span>intensit\u00e9 <span class=\"_ _48\"> </span>et <span class=\"_ _48\"> </span>des <span class=\"_\"> </span>aimants <span class=\"_ _48\"> </span>ultra-rapides. <span class=\"_ _49\"> </span>Cette <span class=\"_ _50\"> </span>avanc\u00e9e <span class=\"_ _49\"> </span>technologique <span class=\"_ _49\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>tentielle pourrait <span class=\"_ _0\"></span>permettre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>duire <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fa\u00e7on <span class=\"_ _0\"></span>significati<span class=\"_ _3\"></span>ve <span class=\"_ _0\"></span>la taille <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span><span class=\"lsc9\">le</span> co\u00fb<span class=\"_ _0\"></span>t des <span class=\"_ _0\"></span>syst\u00e8mes <span class=\"_ _0\"></span>de p<span class=\"_ _0\"></span>rot<span class=\"_ _3\"></span>onth\u00e9rapie <span class=\"_ _0\"></span>sans compromettre sa pertinence clinique. Parall\u00e8lement \u00e0 cet investissement, IBA<span class=\"_ _3\"></span> et HIL <span class=\"_ _2\"></span>ont sign\u00e9 un accord <span class=\"_ _2\"></span>de fabricant d\u2019\u00e9quipement d\u2019origine (<span class=\"_ _0\"></span>FEO) qui donne<span class=\"lsd1\">ra</span> <span class=\"ls8c\">\u00e0 </span>IBA <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>droit <span class=\"_ _1\"></span>d\u2019acheter <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>urs <span class=\"_ _1\"></span>acc\u00e9l\u00e9rateurs <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>protons au<span class=\"ls1\"> <span class=\"_ _0\"></span>laser en <span class=\"_ _0\"></span>vue de <span class=\"_ _0\"></span>les int\u00e9grer d<span class=\"_ _0\"></span>ans s<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s s<span class=\"_ _0\"></span>olutions de </span>protonth\u00e9rapie.<span class=\"ls5f\">  </span> Au <span class=\"_ _5\"> </span>31 <span class=\"_\"> </span>d\u00e9cembre <span class=\"_ _5\"> </span>2022, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>l'absence <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>donn\u00e9es directement observables pour \u00e9tayer l'\u00e9valuation, IB<span class=\"_ _2\"></span>A a <span class=\"_ _4\"> </span><span class=\"ls1\">mesur\u00e9 <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _4e\"> </span>v<span class=\"_ _0\"></span>aleur <span class=\"_ _4e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>l'investissement <span class=\"_ _4\"> </span><span class=\"lsca\">en</span> </span>utilisant <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>m\u00e9thode <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>l\u2019actualisation <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>flux <span class=\"_ _5\"> </span>de tr\u00e9sorerie <span class=\"_ _1\"></span>et <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>donn\u00e9es <span class=\"_ _1\"></span>significatives <span class=\"_ _1\"></span>utilis\u00e9es <span class=\"_ _1\"></span>sont les <span class=\"_ _6d\"> </span>pr\u00e9visions <span class=\"_ _6d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>flux <span class=\"_ _4e\"> </span>de <span class=\"_ _6d\"> </span>tr\u00e9sorerie <span class=\"_ _6d\"> </span>d\u00e9<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>v\u00e9es <span class=\"_ _6d\"> </span>des pr\u00e9visions <span class=\"_ _4e\"> </span>d'EBITDA <span class=\"_ _6d\"> </span>su<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _4e\"> </span>une <span class=\"_ _4e\"> </span>p\u00e9riode <span class=\"_ _4e\"> </span>de <span class=\"_ _6d\"> </span>10 <span class=\"_ _4e\"> </span>ans pr\u00e9par\u00e9es <span class=\"_ _47\"> </span>par <span class=\"_ _48\"> </span>la <span class=\"_ _47\"> </span>direction <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>HIL <span class=\"_ _47\"> </span>et <span class=\"_ _48\"> </span>un <span class=\"_\"> </span>C<span class=\"_ _3\"></span>MPC <span class=\"_ _47\"> </span>de 22,3% <span class=\"_ _2\"></span>refl\u00e9tant <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>d'int\u00e9r\u00eat <span class=\"_ _2c\"></span>sans <span class=\"_ _2\"></span>risque <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>march\u00e9 local, la <span class=\"_ _3\"></span>prime de r<span class=\"_ _2\"></span>is<span class=\"_ _0\"></span>que<span class=\"_ _3\"></span> du ma<span class=\"_ _3\"></span>rch\u00e9 et le<span class=\"_ _3\"></span>s primes <span class=\"_ _3\"></span>pour les <span class=\"_ _51\"> </span>petites <span class=\"_ _49\"> </span>entreprises. <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>Sur <span class=\"_ _51\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _4\"> </span>de <span class=\"_ _49\"> </span>l'exercice d'\u00e9valuation, <span class=\"_ _26\"> </span>IBA <span class=\"_ _27\"> </span>a <span class=\"_ _26\"> </span>enregistr\u00e9 <span class=\"_ _26\"> </span>une <span class=\"_ _27\"> </span>a<span class=\"_ _0\"></span>ugmentati<span class=\"_ _3\"></span>on <span class=\"_ _26\"> </span>de valeur <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>l'inves<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>issement <span class=\"_ _47\"> </span>d'EUR <span class=\"_ _47\"> </span>1<span class=\"_ _0\"></span>,0 <span class=\"_ _47\"> </span>million<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>au <span class=\"_ _47\"> </span><span class=\"lsca\">31 </span>d\u00e9cembre <span class=\"_ _3\"></span>2022 <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>les <span class=\"_ _3\"></span>autres <span class=\"_ _2\"></span>\u00e9l\u00e9ments du <span class=\"_ _2\"></span>r\u00e9sultat global <span class=\"_\"> </span>(impact <span class=\"_ _48\"> </span>cumul\u00e9 <span class=\"_\"> </span>sur<span class=\"_ _3\"></span> <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>r\u00e9serves <span class=\"_\"> </span>d'EUR <span class=\"_ _48\"> </span>1,0 million au 31 d\u00e9cembre 2022). Scandidos A.B. <span class=\"_ _0\"></span> En <span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>022, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Groupe a <span class=\"_ _2\"></span>pris <span class=\"_ _2\"></span>une <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rticipation <span class=\"_ _2\"></span>minoritaire de <span class=\"_ _58\"> </span>SEK <span class=\"_ _58\"> </span>13,7 <span class=\"_ _58\"> </span>millions <span class=\"_ _58\"> </span>(EUR <span class=\"_ _5b\"> </span>1,3 <span class=\"_ _58\"> </span>million) <span class=\"_ _58\"> </span>dans ScandiDos <span class=\"_ _1\"></span>A.B. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>Cet <span class=\"_ _1\"></span>investissement <span class=\"_ _1\"></span>repr\u00e9sente <span class=\"_ _27\"></span>une participation <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>10,1<span class=\"_ _0\"></span>1<span class=\"_ _3\"></span>% <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>capital<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>La <span class=\"_ _1\"></span>soci\u00e9t\u00e9 <span class=\"_ _27\"></span>est <span class=\"_ _1\"></span>un groupe <span class=\"_ _2\"></span>cot\u00e9 <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>la <span class=\"_ _3\"></span>bourse <span class=\"_ _2\"></span>su\u00e9doise, <span class=\"_ _3\"></span>l'investissement <span class=\"_ _2\"></span>est comptabilis\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>juste <span class=\"_ _1\"></span>valeur <span class=\"_ _0\"></span>avec <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>changements comptabilis\u00e9s <span class=\"_ _47\"> </span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _47\"> </span>Autres <span class=\"_ _26\"> </span>\u00e9l\u00e9ments <span class=\"_ _47\"> </span>du <span class=\"_ _26\"> </span>r\u00e9sultat global.  En<span class=\"_ _3\"></span> 2022, cet<span class=\"_ _3\"></span>te r\u00e9\u00e9valuation \u00e0<span class=\"_ _3\"></span> la ju<span class=\"_ _3\"></span>ste valeur <span class=\"_ _2\"></span>a diminu\u00e9 <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _26\"> </span>valeur <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>l\u2019investissement <span class=\"_ _47\"> </span>par <span class=\"_ _47\"> </span>rapport <span class=\"_ _26\"> </span>\u00e0 l\u2019acquisition <span class=\"_ _49\"> </span>d\u2019EUR <span class=\"_ _51\"> </span>0,3 <span class=\"_ _49\"> </span>million <span class=\"_ _49\"> </span>contre <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>autres \u00e9l\u00e9ments <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>r\u00e9sultat <span class=\"_ _2\"></span>global du<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Groupe <span class=\"_ _2\"></span>(impact <span class=\"_ _2\"></span>cumul\u00e9 sur <span class=\"_ _6d\"> </span>les <span class=\"_ _6d\"> </span>autres <span class=\"_ _6d\"> </span>r\u00e9serves <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>\u2019E<span class=\"_ _3\"></span>UR <span class=\"_ _6d\"> </span>0,3 <span class=\"_ _6d\"> </span>million <span class=\"_ _6d\"> </span><span class=\"ls22\">au</span> <span class=\"_ _4e\"> </span><span class=\"lsca\">31 </span>d\u00e9cembre 2022<span class=\"lsd1\">).</span> Rutherford Estates Ltd<span class=\"_ _0\"></span> Tel <span class=\"_ _2\"></span>que d\u00e9crit<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dans <span class=\"_ _2\"></span>la not<span class=\"_ _3\"></span>e 3<span class=\"_ _3\"></span>.4, <span class=\"_ _2\"></span>Ruth<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>ford <span class=\"_ _2\"></span>Es<span class=\"_ _0\"></span>ta<span class=\"_ _3\"></span>tes <span class=\"_ _2\"></span>L<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>d a <span class=\"_ _1\"></span>d\u00e9clar\u00e9 <span class=\"_ _0\"></span>faillite <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>2022, <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>r\u00e9duit <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>juste valeur <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>son <span class=\"_ _27\"></span>investissement <span class=\"_ _27\"> </span>d\u2019<span class=\"_ _0\"></span>EUR <span class=\"_ _1\"></span>11,1 <span class=\"_ _27\"> </span>millions <span class=\"_ _26\"> </span><span class=\"lsca\">\u00e0 </span>z\u00e9ro (contre les a<span class=\"_ _0\"></span>utres \u00e9l\u00e9ments du r\u00e9sultat global du Groupe<span class=\"lsd1\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__149-1": {
   "value": "10.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Imp\u00f4ts diff\u00e9r\u00e9s</span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables apr\u00e8s plus <span class=\"_ _0\"></span>de 12 mois \u2013 p<span class=\"_ _0\"></span>ertes fiscales report\u00e9es<span class=\"_ _0\"></span> 4 667 15<span class=\"ls1\"> </span>917<span class=\"ls1\"> </span>Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables apr\u00e8s plus <span class=\"_ _0\"></span>de 12 mois - diff\u00e9r<span class=\"_ _0\"></span>ences temporaires 193<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables dans les 12<span class=\"_ _0\"></span> mois \u2013 pertes fiscale<span class=\"_ _0\"></span>s report\u00e9es<span class=\"_ _0\"></span> 945<span class=\"ls1\"> </span>0 Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables dans les 12<span class=\"_ _0\"></span> mois - diff\u00e9rences t<span class=\"_ _0\"></span>emporaires 3 576 4 607 TOTAL  9 381 20<span class=\"ls1\"> </span>950<span class=\"ls1\"> </span>Passifs d'imp\u00f4ts dif<span class=\"_ _0\"></span>f\u00e9r\u00e9s nett\u00e9s des acti<span class=\"_ _0\"></span>fs d'imp\u00f4ts diff\u00e9r\u00e9s dans l'\u00e9t<span class=\"_ _0\"></span>at de la situation financi\u00e8re pour <span class=\"_ _0\"></span>des entit\u00e9s appartenant au m\u00eam<span class=\"_ _0\"></span>e groupe de consoli<span class=\"_ _0\"></span>dation fiscale<span class=\"_ _0\"></span> -739 -739 Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s totaux comptabilis\u00e9s<span class=\"_ _0\"></span> 8 642 20<span class=\"ls1\"> </span>211<span class=\"ls1\"> </span>PASSIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S Passifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s payables apr\u00e8s plus<span class=\"_ _0\"></span> de 12 mois - diff\u00e9<span class=\"_ _0\"></span>rences temporaires 936<span class=\"ls1\"> </span>1 495 Passifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s payables dans les 12 mois <span class=\"_ _0\"></span>- diff\u00e9rences temp<span class=\"_ _0\"></span>oraires 0 0 TOTAL  936<span class=\"ls1\"> </span>1 495 Passifs d'imp\u00f4ts dif<span class=\"_ _0\"></span>f\u00e9r\u00e9s nett\u00e9s des acti<span class=\"_ _0\"></span>fs d'imp\u00f4ts diff\u00e9r\u00e9s dans l'\u00e9t<span class=\"_ _0\"></span>at de la situation financi\u00e8re pour <span class=\"_ _0\"></span>des entit\u00e9s appartenant<span class=\"_ _0\"></span> au<span class=\"_ _3\"></span> m\u00eame gr<span class=\"_ _0\"></span>oupe de consolidation fisc<span class=\"_ _0\"></span>ale -739 -739 Passifs d\u2019imp\u00f4ts d<span class=\"_ _0\"></span>iff\u00e9r\u00e9s totaux comptabilis<span class=\"_ _0\"></span>\u00e9s 197<span class=\"ls1\"> </span>756<span class=\"ls1\"> </span>Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s nets 8 445 19<span class=\"ls1\"> </span>455<span class=\"ls1\"> </span>Les <span class=\"_ _26\"> </span>actifs <span class=\"_ _26\"> </span>d\u2019imp\u00f4t <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _27\"> </span>ont <span class=\"_ _26\"> </span>augment\u00e9 <span class=\"_ _26\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>8,6 millions <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ar <span class=\"_\"> </span>rapport <span class=\"_\"> </span> <span class=\"_ _5\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>fin <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>l\u2019exercice <span class=\"_\"> </span>du <span class=\"_ _6d\"> </span><span class=\"lsca\">31 </span>d\u00e9cembre <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>cl\u00f4turer \u00e0 <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>20,2 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>au 31 <span class=\"_\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_\"> </span>repr\u00e9sentant <span class=\"_\"> </span>un <span class=\"_\"> </span>augmentation des <span class=\"_ _0\"></span>diff\u00e9rences <span class=\"_ _0\"></span>tempor<span class=\"_ _3\"></span>aires <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>1,3 <span class=\"_ _0\"></span>million et <span class=\"_ _0\"></span>un<span class=\"lsca\">e </span>aug<span class=\"ls1\">mentation <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pertes <span class=\"_ _2\"></span>fi<span class=\"_ _0\"></span>sca<span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>tili<span class=\"_ _3\"></span>sables re<span class=\"_ _3\"></span>port\u00e9es </span>d\u2019EUR <span class=\"_ _47\"> </span>10,3 <span class=\"_ _47\"> </span>millions. <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>La <span class=\"_ _47\"> </span>raison <span class=\"_ _47\"> </span>principale <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>cette augmentation <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>reconnaissance <span class=\"_ _47\"> </span>initiale <span class=\"_ _48\"> </span>d'actifs d'imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>pertes <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>report\u00e9es <span class=\"_ _0\"></span>en Belgique.   Sur <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>dernier <span class=\"_ _0\"></span>plan<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>financier, <span class=\"_ _0\"></span>le M<span class=\"_ _0\"></span>anagement a conclu <span class=\"_ _0\"></span>qu'IBA <span class=\"_ _1\"></span>SA <span class=\"_ _0\"></span>sera <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>mesure <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compenser <span class=\"_ _1\"></span>les b\u00e9n\u00e9fices <span class=\"_ _1\"></span>imposables <span class=\"_ _1\"></span>futurs <span class=\"_ _27\"></span>avec <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>pertes <span class=\"_ _1\"></span>fiscales pass\u00e9es, <span class=\"_ _26\"> </span>ce<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>qui <span class=\"_ _26\"> </span>repr\u00e9sente <span class=\"_ _26\"> </span>une <span class=\"_ _47\"> </span>\u00e9conomie <span class=\"_ _26\"> </span>d'imp\u00f4ts futurs <span class=\"_ _1\"></span>d'au <span class=\"_ _1\"></span>moins <span class=\"_ _1\"></span>EUR <span class=\"_ _27\"></span>10,9 <span class=\"_ _1\"></span>millions. <span class=\"_ _1\"></span>Plus <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d\u00e9tails sur l<span class=\"_ _0\"></span>\u2019estimation de cet <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>sont donn\u00e9 <span class=\"_ _0\"></span>en note <span class=\"_ _0\"></span>4.1.1<span class=\"lscc\">.  </span>Une d<span class=\"_ _3\"></span>iminution de<span class=\"_ _3\"></span> 10<span class=\"_ _3\"></span>% <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>de l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>marge brute <span class=\"_ _2\"></span>annuelle pr\u00e9vue <span class=\"_ _26\"> </span>entra\u00eenerait <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>diminution <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019actif <span class=\"_ _26\"> </span>d\u2019imp\u00f4t diff\u00e9r\u00e9 comptabilis\u00e9 d\u2019EUR 4,4 millions. Au <span class=\"_ _47\"> </span>31 <span class=\"_ _47\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>202<span class=\"_ _0\"></span>2, <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>Groupe <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span><span class=\"lsca\">ac</span>c<span class=\"_ _0\"></span>umul\u00e9 <span class=\"_ _26\"> </span>des pertes <span class=\"_ _4\"> </span>d\u2019exploitation <span class=\"_ _51\"> </span>nettes <span class=\"_ _4\"> </span>d\u2019EUR <span class=\"_ _4\"> </span><span class=\"ls22\">162,</span>7<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>m<span class=\"_ _0\"></span>illions (2021: <span class=\"_ _15\"> </span>EUR <span class=\"_ _11\"> </span>194,8 <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>llions) <span class=\"_ _15\"> </span>utilisables <span class=\"_ _11\"> </span>pour compenser <span class=\"_ _23\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _5c\"> </span>b\u00e9n\u00e9fices <span class=\"_ _6f\"> </span>futu<span class=\"_ _0\"></span>rs <span class=\"_ _6f\"> </span>im<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>osables principalement <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>Belgique, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>Allemagne <span class=\"_ _5\"> </span>et <span class=\"_ _5\"> </span>aux \u00c9tats-Unis <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>montant <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>base <span class=\"_ _5\"> </span>taxable <span class=\"_ _6d\"> </span>des diff\u00e9rences temporaires <span class=\"_ _2\"></span>s\u2019\u00e9levant \u00e0 EUR <span class=\"_ _3\"></span>65,0 millions (2021: <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>53,5 <span class=\"_ _2\"></span>millions<span class=\"lsd1\">) <span class=\"_ _2\"></span><span class=\"ls1\">principalement <span class=\"_ _2c\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Belgique, </span></span>aux <span class=\"_ _2\"></span>\u00c9tats-Unis et <span class=\"_ _2c\"></span>en <span class=\"_ _3\"></span>Allemagne. <span class=\"_ _2\"></span>Le G<span class=\"_ _3\"></span>roupe <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>reconnu des <span class=\"_ _4\"> </span>actifs <span class=\"_ _4e\"> </span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>di<span class=\"_ _0\"></span>ff\u00e9r\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>relatifs <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>des <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>tes fiscales <span class=\"_\"> </span>report\u00e9es <span class=\"_\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_\"> </span>EUR<span class=\"_ _3\"></span> <span class=\"_\"> </span>1<span class=\"ls22\">5,</span>9 <span class=\"_\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>llions <span class=\"_\"> </span>en <span class=\"_\"> </span>vue d\u2019utiliser ces <span class=\"_ _2\"></span>derni\u00e8res dans <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>nn\u00e9es <span class=\"_ _2\"></span>prochaines<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ls22\">et<span class=\"ls1\"> </span></span>\u00e0 des diff\u00e9rences temporaires pour EUR <span class=\"ls22\">3,</span>6 millions. En<span class=\"ls1\"> <span class=\"_ _52\"> </span><span class=\"ls22\">2022</span> <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span><span class=\"ls22\">en</span> <span class=\"_ _52\"> </span>2021, <span class=\"_ _52\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _52\"> </span>\u00e9carts <span class=\"_ _7\"> </span>temporaire<span class=\"_ _3\"></span>s </span>comptabilis\u00e9s <span class=\"_ _47\"> </span>so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>principalement <span class=\"_ _47\"> </span>li\u00e9s <span class=\"_\"> </span>aux<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>revenus diff\u00e9r\u00e9s <span class=\"_ _5b\"> </span>taxables, <span class=\"_ _50\"> </span>des <span class=\"_ _50\"> </span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>uctions <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>valeur <span class=\"_ _50\"> </span>sur cr\u00e9ances <span class=\"_ _57\"> </span>commerciales <span class=\"_ _15\"> </span>non <span class=\"_ _15\"> </span>d\u00e9ductibles<span class=\"ls5f\">, <span class=\"_ _57\"> </span></span>aux d\u00e9penses <span class=\"_ _6d\"> </span>provisionn\u00e9es <span class=\"_ _6d\"> </span> <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>aux<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>stocks <span class=\"_ _4e\"> </span>dans <span class=\"_ _6d\"> </span>les entit\u00e9s am\u00e9ricaines. (EUR 000) ACTIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S PASSIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S Au 1er janvier <span class=\"_ _0\"></span>2021 7 797 -521 Cr\u00e9dit\u00e9s/ (d\u00e9bit\u00e9s<span class=\"_ _0\"></span>) au compte de r\u00e9sultats<span class=\"_ _0\"></span> 543<span class=\"ls1\"> </span>347<span class=\"ls1\"> </span>\u00c9carts de conversio<span class=\"_ _0\"></span>n 302<span class=\"ls1\"> </span>-<span class=\"ls98\">23</span> Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 8 642 -197 Cr\u00e9dit\u00e9s/ (d\u00e9bit\u00e9s<span class=\"_ _0\"></span>) au compte de r\u00e9sultats<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>-182 Imp\u00f4ts diff\u00e9r\u00e9s comp<span class=\"_ _0\"></span>tabilis\u00e9s lors de ra<span class=\"_ _0\"></span>ssemblements d'entreprises<span class=\"_ _0\"></span> 0 -375 \u00c9carts de conversio<span class=\"_ _0\"></span>n 143<span class=\"ls1\"> </span>-2 Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 20<span class=\"ls1\"> </span>211<span class=\"ls1\"> </span>-756 L\u2019imp\u00f4t <span class=\"_ _5c\"> </span>diff\u00e9r\u00e9 <span class=\"_ _23\"> </span>comptabilis\u00e9 <span class=\"_ _23\"> </span>\u00e0 <span class=\"_ _5c\"> </span>partir <span class=\"_ _23\"> </span>d\u2019un regroupement <span class=\"_ _0\"></span>d\u2019entreprises <span class=\"_ _0\"></span>repr\u00e9sente <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>diff\u00e9rence temporaire <span class=\"_\"> </span>sur <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>immobilisations <span class=\"_\"> </span>incorporelles <span class=\"_\"> </span>\u00e0 dur\u00e9e de vie limit\u00e9e comptabilis\u00e9es dans le cadre de l\u2019exercice <span class=\"_ _26\"> </span>d\u2019allocation <span class=\"_ _47\"> </span>du <span class=\"_ _26\"> </span>prix <span class=\"_ _26\"> </span>d\u2019acquisition <span class=\"_ _47\"> </span>effectu\u00e9 lors <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acquisition <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Modus <span class=\"_ _0\"></span>d\u00e9taill\u00e9e <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>note<span class=\"_ _3\"></span> 6.1.1. Les <span class=\"_ _27\"></span>actifs <span class=\"_ _1\"></span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _1\"></span>pour de<span class=\"ls1\">s <span class=\"_ _2\"></span>pertes <span class=\"_ _3\"></span>fiscales <span class=\"_ _3\"></span>report\u00e9es <span class=\"_ _2\"></span>dans <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>sure <span class=\"_ _3\"></span>o\u00f9 <span class=\"_ _2\"></span>il e<span class=\"_ _3\"></span>st </span>probable qu<span class=\"_ _0\"></span>e les b\u00e9<span class=\"_ _0\"></span>n\u00e9fices<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>futurs permettront <span class=\"_ _0\"></span>de les r\u00e9cup\u00e9rer.   Au <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>d\u00e9cembre <span class=\"_ _27\"> </span>2022, <span class=\"_ _26\"> </span>EUR <span class=\"_ _27\"></span>38,4 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"></span>d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _47\"> </span>n<span class=\"_ _0\"></span>\u2019ont <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>comptabilis\u00e9s <span class=\"_ _47\"> </span>\u00e0 <span class=\"_\"> </span>l<span class=\"_ _3\"></span>\u2019actif <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>la situation <span class=\"_ _6d\"> </span>financi\u00e8re <span class=\"_ _6d\"> </span>(EUR <span class=\"_ _6d\"> </span>49,5 <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>illions <span class=\"_ _5\"> </span>en <span class=\"_ _4e\"> </span><span class=\"ls22\">2021</span>) principalement <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>raison <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l'incertitude <span class=\"_ _26\"> </span>quant <span class=\"_ _27\"> </span>a<span class=\"_ _0\"></span>ux b\u00e9n\u00e9fices <span class=\"_ _2\"></span>imposables <span class=\"_ _2\"></span>futurs <span class=\"_ _2\"></span>permettant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>utilis<span class=\"_ _0\"></span>er \u00e0 l'avenir. Les <span class=\"_\"> </span>pertes <span class=\"_ _48\"> </span>fiscales <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>les <span class=\"_\"> </span>diff\u00e9rences <span class=\"_\"> </span>temp<span class=\"_ _3\"></span>oraires correspondantes n\u2019ont pas de date d\u2019expiration.26.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Imp\u00f4t sur le revenus</span></span>S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Depuis <span class=\"_ _0\"></span>201<span class=\"_ _0\"></span>5, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Soci\u00e9t<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>init<span class=\"_ _0\"></span>i\u00e9 <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>analyse <span class=\"_ _1\"></span>de l\u2019exposition <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>Groupe <span class=\"_ _2\"></span>dans<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>des <span class=\"_ _2\"></span>pays <span class=\"_ _2\"></span>autres <span class=\"_ _2\"></span>que la <span class=\"_ _5b\"> </span>B<span class=\"_ _0\"></span>elgique <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _5b\"> </span>devo<span class=\"_ _0\"></span>ir <span class=\"_ _5b\"> </span>potentielle<span class=\"_ _0\"></span>ment <span class=\"_ _5b\"> </span>payer<span class=\"_ _0\"></span>  certaines <span class=\"_ _0\"></span>tax<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>locales <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lors <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>l\u2019o<span class=\"_ _0\"></span>bligation <span class=\"_ _0\"></span>de paiement <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ces <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>axes <span class=\"_ _0\"></span>ava<span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>transf\u00e9r\u00e9e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aux clients <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Group<span class=\"_ _0\"></span>e. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>\u2019exposition <span class=\"_ _1\"></span>identifi<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 d\u00e9cembre <span class=\"_ _52\"> </span>2015, <span class=\"_ _52\"> </span>a <span class=\"_ _52\"> </span>\u00e9t\u00e9 <span class=\"_ _7\"> </span>r\u00e9duite <span class=\"_ _52\"> </span>\u00e0 <span class=\"_ _52\"> </span>la <span class=\"_ _52\"> </span>suite<span class=\"_ _0\"></span> d\u2019<span class=\"ls1\">analyses <span class=\"_ _6d\"> </span>plus <span class=\"_ _6d\"> </span>approfo<span class=\"_ _0\"></span>ndies <span class=\"_\"> </span>e<span class=\"_ _0\"></span>ffectu\u00e9es. <span class=\"_ _6d\"> </span> <span class=\"_\"> </span>La<span class=\"_ _0\"></span> </span>direction <span class=\"_ _4f\"> </span>surve<span class=\"_ _0\"></span>ille <span class=\"_ _53\"> </span>c<span class=\"_ _0\"></span>e <span class=\"_ _53\"> </span>r<span class=\"_ _0\"></span>isque <span class=\"_ _4f\"> </span>de <span class=\"_ _d\"> </span>pr\u00e8s <span class=\"_ _4f\"> </span>et r\u00e9guli\u00e8rement, <span class=\"_ _7\"> </span>cependant <span class=\"_ _7\"> </span>sur <span class=\"_ _7\"> </span>la <span class=\"_ _52\"> </span>base <span class=\"_ _7\"> </span>des donn\u00e9es <span class=\"_ _53\"> </span>disponibles<span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>actuellement, <span class=\"_ _53\"> </span>il <span class=\"_ _53\"> </span>n\u2019est toujours <span class=\"_ _55\"> </span>pas <span class=\"_ _55\"> </span>possible <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>faire <span class=\"_ _55\"> </span>une <span class=\"_\"> </span>esti<span class=\"_ _3\"></span>mation fiable <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>l\u2019exposition <span class=\"_ _4e\"> </span>r\u00e9siduelle <span class=\"_ _4e\"> </span>et <span class=\"_ _6d\"> </span>de <span class=\"_ _4e\"> </span>ce <span class=\"_ _6d\"> </span>f<span class=\"_ _0\"></span>ait aucune provision n<span class=\"_ _0\"></span>\u2019a \u00e9t\u00e9 comptabilis\u00e9e d<span class=\"_ _0\"></span>ans les \u00e9tats financiers du G<span class=\"_ _0\"></span>roupe. La <span class=\"_ _51\"> </span>direction <span class=\"_ _49\"> </span>ne <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>\u2019attend <span class=\"_ _51\"> </span>pas <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _51\"> </span>ce <span class=\"_ _49\"> </span>que <span class=\"_ _51\"> </span>les exigences <span class=\"_ _51\"> </span>du <span class=\"_ _49\"> </span>pilier <span class=\"_ _49\"> </span>II <span class=\"_ _51\"> </span>so<span class=\"_ _0\"></span>ien<span class=\"_ _3\"></span>t <span class=\"_ _49\"> </span>applicables <span class=\"_ _49\"> </span>au groupe IBA \u00e9tant donn\u00e9 q<span class=\"_ _0\"></span>ue les seuils de chiffre d\u2019affaires <span class=\"ls96\">ne </span>so<span class=\"_ _0\"></span>nt pas atteints<span class=\"ff36 ls9e\">.  <span class=\"ls1\"> </span></span>La <span class=\"_ _47\"> </span>(charge)/ <span class=\"_ _47\"> </span>produit <span class=\"_ _48\"> </span>pour <span class=\"_ _47\"> </span>l\u2019exercice <span class=\"_ _47\"> </span>se <span class=\"_ _47\"> </span>r\u00e9<span class=\"_ _0\"></span>partit comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Imp\u00f4ts courants<span class=\"_ _0\"></span> -5 <span class=\"ls98\">266</span> -4 <span class=\"ls98\">757</span> Imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _0\"></span> 890<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>244<span class=\"ls1\"> </span>TOTAL -4 <span class=\"ls98\">376</span> 6 487 Le <span class=\"_ _47\"> </span>produit <span class=\"_ _48\"> </span>fiscal <span class=\"_ _47\"> </span>sur <span class=\"_ _47\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>r\u00e9sultat <span class=\"_ _47\"> </span>d\u2019IBA <span class=\"_ _47\"> </span>avant <span class=\"_ _48\"> </span>imp\u00f4ts diff\u00e8re <span class=\"_\"> </span>du <span class=\"_ _5\"> </span>montant <span class=\"_\"> </span>th\u00e9orique <span class=\"_\"> </span>qui <span class=\"_\"> </span>au<span class=\"_ _0\"></span>ra<span class=\"_ _3\"></span>it <span class=\"_\"> </span>r\u00e9sult\u00e9 <span class=\"_ _5\"> </span>de l\u2019application <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>moyenne <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _5\"> </span>taux <span class=\"_ _5\"> </span>d\u2019imposition applicables <span class=\"_ _5a\"> </span>sur <span class=\"_ _5a\"> </span>les <span class=\"_ _5a\"> </span>b<span class=\"_ _0\"></span>\u00e9n\u00e9fi<span class=\"_ _3\"></span>ces <span class=\"_ _5a\"> </span>des <span class=\"_ _53\"> </span>entreprise<span class=\"_ _3\"></span>s consolid\u00e9es. L\u2019analyse se pr\u00e9sente comme suit: (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 R\u00e9sultat avant im<span class=\"_ _0\"></span>p\u00f4ts des activit\u00e9s pours<span class=\"_ _0\"></span>uivies 8 255 -430 Charge/(produit) <span class=\"_ _0\"></span>d\u2019i<span class=\"_ _3\"></span>mp\u00f4ts <span class=\"_ _0\"></span>calcul\u00e9(e) sur la base <span class=\"_ _0\"></span>des taux nominaux locaux<span class=\"_ _0\"></span> 2 585 1 996 Des actifs imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s non reconnus<span class=\"_ _0\"></span> 3 110 3 225 Des actifs imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s reconnus -477 -<span class=\"ls98\">10</span> 926 Transactions exempt<span class=\"_ _0\"></span>\u00e9es d\u2019imp\u00f4ts et d\u00e9penses <span class=\"_ _0\"></span>non admises 373<span class=\"ls1\"> </span>652<span class=\"ls1\"> </span>D\u00e9duction pour b<span class=\"_ _0\"></span>revet -546 -1 <span class=\"ls98\">161</span> Utilisations d'actifs <span class=\"_ _0\"></span>d'imp\u00f4ts diff\u00e9r\u00e9s 0 -149 Ajustements relatifs <span class=\"_ _0\"></span>\u00e0 des charges fiscales po<span class=\"_ _0\"></span>ur exercices pr\u00e9c\u00e9dents<span class=\"_ _0\"></span>  32<span class=\"ls1\"> </span>-105 Utilisations de pe<span class=\"_ _0\"></span>rtes fiscales non reconnues<span class=\"_ _0\"></span> -931 0 Part du r\u00e9sultat d'ent<span class=\"_ _0\"></span>reprises avec un lien <span class=\"_ _0\"></span>de participation<span class=\"_ _0\"></span> 313<span class=\"ls1\"> </span>1 Autres (produits)/cha<span class=\"_ _0\"></span>rges fiscaux -<span class=\"ls98\">83</span> -<span class=\"ls98\">20</span> Charge/(produit) <span class=\"_ _0\"></span>fiscal enregistr\u00e9(e)<span class=\"_ _0\"></span> 4 376 -6 <span class=\"ls98\">487</span> Taux d\u2019imposition <span class=\"_ _0\"></span>th\u00e9orique 31,31% -464,19% Taux d\u2019imposition <span class=\"_ _0\"></span>effectif 53,01% 1508,66% Comme <span class=\"_ _3\"></span>expliqu\u00e9 <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>Note <span class=\"lsca\">10</span>, I<span class=\"_ _2\"></span>BA SA <span class=\"_ _2\"></span>a reconnu <span class=\"_ _2\"></span>EUR 10,9 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>d\u2019actifs <span class=\"_ _0\"></span>d\u2019imp\u00f4ts <span class=\"_ _0\"></span>diff\u00e9r\u00e9s <span class=\"_ _0\"></span>srelatives <span class=\"_ _1\"></span>aux pertes <span class=\"_ _66\"> </span>fiscales <span class=\"_ _44\"> </span>report\u00e9es <span class=\"_ _66\"> </span> <span class=\"_ _66\"> </span>qu\u2019IBA <span class=\"_ _44\"> </span>s\u2019attend raisonnablement <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>pouvoir <span class=\"_ _7\"> </span>uti<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>iser <span class=\"_ _7\"> </span>contre <span class=\"_ _7\"> </span>des r\u00e9sultats imposables futurs.   En<span class=\"ls1\"> <span class=\"_ _0\"></span>raison <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>iveau <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>scales <span class=\"_ _0\"></span>disponibles, </span>IBA <span class=\"_ _2\"></span>n\u2019a <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>calcul\u00e9 <span class=\"_ _3\"></span>d\u2019imp\u00f4ts <span class=\"_ _2\"></span>diff\u00e9r\u00e9s <span class=\"_ _2\"></span>sur le<span class=\"_ _3\"></span>s <span class=\"_ _2\"></span>\u00e9l\u00e9ments cr\u00e9dit\u00e9s <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>d\u00e9bit\u00e9s <span class=\"_ _26\"> </span><span class=\"ls22\">en</span> <span class=\"_ _26\"> </span>autres <span class=\"_ _27\"> </span>\u00e9<span class=\"_ _0\"></span>l\u00e9ments <span class=\"_ _27\"> </span>du <span class=\"_ _26\"> </span>r\u00e9sultat global.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__148": {
   "value": "10.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Imp\u00f4ts diff\u00e9r\u00e9s</span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables apr\u00e8s plus <span class=\"_ _0\"></span>de 12 mois \u2013 p<span class=\"_ _0\"></span>ertes fiscales report\u00e9es<span class=\"_ _0\"></span> 4 667 15<span class=\"ls1\"> </span>917<span class=\"ls1\"> </span>Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables apr\u00e8s plus <span class=\"_ _0\"></span>de 12 mois - diff\u00e9r<span class=\"_ _0\"></span>ences temporaires 193<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables dans les 12<span class=\"_ _0\"></span> mois \u2013 pertes fiscale<span class=\"_ _0\"></span>s report\u00e9es<span class=\"_ _0\"></span> 945<span class=\"ls1\"> </span>0 Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s r\u00e9cup\u00e9rables dans les 12<span class=\"_ _0\"></span> mois - diff\u00e9rences t<span class=\"_ _0\"></span>emporaires 3 576 4 607 TOTAL  9 381 20<span class=\"ls1\"> </span>950<span class=\"ls1\"> </span>Passifs d'imp\u00f4ts dif<span class=\"_ _0\"></span>f\u00e9r\u00e9s nett\u00e9s des acti<span class=\"_ _0\"></span>fs d'imp\u00f4ts diff\u00e9r\u00e9s dans l'\u00e9t<span class=\"_ _0\"></span>at de la situation financi\u00e8re pour <span class=\"_ _0\"></span>des entit\u00e9s appartenant au m\u00eam<span class=\"_ _0\"></span>e groupe de consoli<span class=\"_ _0\"></span>dation fiscale<span class=\"_ _0\"></span> -739 -739 Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s totaux comptabilis\u00e9s<span class=\"_ _0\"></span> 8 642 20<span class=\"ls1\"> </span>211<span class=\"ls1\"> </span>PASSIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S Passifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s payables apr\u00e8s plus<span class=\"_ _0\"></span> de 12 mois - diff\u00e9<span class=\"_ _0\"></span>rences temporaires 936<span class=\"ls1\"> </span>1 495 Passifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s payables dans les 12 mois <span class=\"_ _0\"></span>- diff\u00e9rences temp<span class=\"_ _0\"></span>oraires 0 0 TOTAL  936<span class=\"ls1\"> </span>1 495 Passifs d'imp\u00f4ts dif<span class=\"_ _0\"></span>f\u00e9r\u00e9s nett\u00e9s des acti<span class=\"_ _0\"></span>fs d'imp\u00f4ts diff\u00e9r\u00e9s dans l'\u00e9t<span class=\"_ _0\"></span>at de la situation financi\u00e8re pour <span class=\"_ _0\"></span>des entit\u00e9s appartenant<span class=\"_ _0\"></span> au<span class=\"_ _3\"></span> m\u00eame gr<span class=\"_ _0\"></span>oupe de consolidation fisc<span class=\"_ _0\"></span>ale -739 -739 Passifs d\u2019imp\u00f4ts d<span class=\"_ _0\"></span>iff\u00e9r\u00e9s totaux comptabilis<span class=\"_ _0\"></span>\u00e9s 197<span class=\"ls1\"> </span>756<span class=\"ls1\"> </span>Actifs d\u2019imp\u00f4ts diff<span class=\"_ _0\"></span>\u00e9r\u00e9s nets 8 445 19<span class=\"ls1\"> </span>455<span class=\"ls1\"> </span>Les <span class=\"_ _26\"> </span>actifs <span class=\"_ _26\"> </span>d\u2019imp\u00f4t <span class=\"_ _26\"> </span>diff\u00e9r\u00e9s <span class=\"_ _27\"> </span>ont <span class=\"_ _26\"> </span>augment\u00e9 <span class=\"_ _26\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>8,6 millions <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ar <span class=\"_\"> </span>rapport <span class=\"_\"> </span> <span class=\"_ _5\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>fin <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>l\u2019exercice <span class=\"_\"> </span>du <span class=\"_ _6d\"> </span><span class=\"lsca\">31 </span>d\u00e9cembre <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>cl\u00f4turer \u00e0 <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>20,2 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>au 31 <span class=\"_\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_\"> </span>repr\u00e9sentant <span class=\"_\"> </span>un <span class=\"_\"> </span>augmentation des <span class=\"_ _0\"></span>diff\u00e9rences <span class=\"_ _0\"></span>tempor<span class=\"_ _3\"></span>aires <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>1,3 <span class=\"_ _0\"></span>million et <span class=\"_ _0\"></span>un<span class=\"lsca\">e </span>aug<span class=\"ls1\">mentation <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pertes <span class=\"_ _2\"></span>fi<span class=\"_ _0\"></span>sca<span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>tili<span class=\"_ _3\"></span>sables re<span class=\"_ _3\"></span>port\u00e9es </span>d\u2019EUR <span class=\"_ _47\"> </span>10,3 <span class=\"_ _47\"> </span>millions. <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>La <span class=\"_ _47\"> </span>raison <span class=\"_ _47\"> </span>principale <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>cette augmentation <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>reconnaissance <span class=\"_ _47\"> </span>initiale <span class=\"_ _48\"> </span>d'actifs d'imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>pertes <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>report\u00e9es <span class=\"_ _0\"></span>en Belgique.   Sur <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>dernier <span class=\"_ _0\"></span>plan<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>financier, <span class=\"_ _0\"></span>le M<span class=\"_ _0\"></span>anagement a conclu <span class=\"_ _0\"></span>qu'IBA <span class=\"_ _1\"></span>SA <span class=\"_ _0\"></span>sera <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>mesure <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compenser <span class=\"_ _1\"></span>les b\u00e9n\u00e9fices <span class=\"_ _1\"></span>imposables <span class=\"_ _1\"></span>futurs <span class=\"_ _27\"></span>avec <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>pertes <span class=\"_ _1\"></span>fiscales pass\u00e9es, <span class=\"_ _26\"> </span>ce<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>qui <span class=\"_ _26\"> </span>repr\u00e9sente <span class=\"_ _26\"> </span>une <span class=\"_ _47\"> </span>\u00e9conomie <span class=\"_ _26\"> </span>d'imp\u00f4ts futurs <span class=\"_ _1\"></span>d'au <span class=\"_ _1\"></span>moins <span class=\"_ _1\"></span>EUR <span class=\"_ _27\"></span>10,9 <span class=\"_ _1\"></span>millions. <span class=\"_ _1\"></span>Plus <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d\u00e9tails sur l<span class=\"_ _0\"></span>\u2019estimation de cet <span class=\"_ _0\"></span>actif <span class=\"_ _0\"></span>sont donn\u00e9 <span class=\"_ _0\"></span>en note <span class=\"_ _0\"></span>4.1.1<span class=\"lscc\">.  </span>Une d<span class=\"_ _3\"></span>iminution de<span class=\"_ _3\"></span> 10<span class=\"_ _3\"></span>% <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>de l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>marge brute <span class=\"_ _2\"></span>annuelle pr\u00e9vue <span class=\"_ _26\"> </span>entra\u00eenerait <span class=\"_ _26\"> </span>une <span class=\"_ _26\"> </span>diminution <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l\u2019actif <span class=\"_ _26\"> </span>d\u2019imp\u00f4t diff\u00e9r\u00e9 comptabilis\u00e9 d\u2019EUR 4,4 millions. Au <span class=\"_ _47\"> </span>31 <span class=\"_ _47\"> </span>d\u00e9cembre <span class=\"_ _26\"> </span>202<span class=\"_ _0\"></span>2, <span class=\"_ _26\"> </span>le <span class=\"_ _47\"> </span>Groupe <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span><span class=\"lsca\">ac</span>c<span class=\"_ _0\"></span>umul\u00e9 <span class=\"_ _26\"> </span>des pertes <span class=\"_ _4\"> </span>d\u2019exploitation <span class=\"_ _51\"> </span>nettes <span class=\"_ _4\"> </span>d\u2019EUR <span class=\"_ _4\"> </span><span class=\"ls22\">162,</span>7<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>m<span class=\"_ _0\"></span>illions (2021: <span class=\"_ _15\"> </span>EUR <span class=\"_ _11\"> </span>194,8 <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>llions) <span class=\"_ _15\"> </span>utilisables <span class=\"_ _11\"> </span>pour compenser <span class=\"_ _23\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _5c\"> </span>b\u00e9n\u00e9fices <span class=\"_ _6f\"> </span>futu<span class=\"_ _0\"></span>rs <span class=\"_ _6f\"> </span>im<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>osables principalement <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>Belgique, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>Allemagne <span class=\"_ _5\"> </span>et <span class=\"_ _5\"> </span>aux \u00c9tats-Unis <span class=\"_ _5\"> </span>et <span class=\"_ _6d\"> </span>le <span class=\"_ _6d\"> </span>montant <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>base <span class=\"_ _5\"> </span>taxable <span class=\"_ _6d\"> </span>des diff\u00e9rences temporaires <span class=\"_ _2\"></span>s\u2019\u00e9levant \u00e0 EUR <span class=\"_ _3\"></span>65,0 millions (2021: <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>53,5 <span class=\"_ _2\"></span>millions<span class=\"lsd1\">) <span class=\"_ _2\"></span><span class=\"ls1\">principalement <span class=\"_ _2c\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Belgique, </span></span>aux <span class=\"_ _2\"></span>\u00c9tats-Unis et <span class=\"_ _2c\"></span>en <span class=\"_ _3\"></span>Allemagne. <span class=\"_ _2\"></span>Le G<span class=\"_ _3\"></span>roupe <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>reconnu des <span class=\"_ _4\"> </span>actifs <span class=\"_ _4e\"> </span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>di<span class=\"_ _0\"></span>ff\u00e9r\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>relatifs <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>des <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>tes fiscales <span class=\"_\"> </span>report\u00e9es <span class=\"_\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_\"> </span>EUR<span class=\"_ _3\"></span> <span class=\"_\"> </span>1<span class=\"ls22\">5,</span>9 <span class=\"_\"> </span>m<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>llions <span class=\"_\"> </span>en <span class=\"_\"> </span>vue d\u2019utiliser ces <span class=\"_ _2\"></span>derni\u00e8res dans <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>nn\u00e9es <span class=\"_ _2\"></span>prochaines<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ls22\">et<span class=\"ls1\"> </span></span>\u00e0 des diff\u00e9rences temporaires pour EUR <span class=\"ls22\">3,</span>6 millions. En<span class=\"ls1\"> <span class=\"_ _52\"> </span><span class=\"ls22\">2022</span> <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span><span class=\"ls22\">en</span> <span class=\"_ _52\"> </span>2021, <span class=\"_ _52\"> </span>l<span class=\"_ _0\"></span>es <span class=\"_ _52\"> </span>\u00e9carts <span class=\"_ _7\"> </span>temporaire<span class=\"_ _3\"></span>s </span>comptabilis\u00e9s <span class=\"_ _47\"> </span>so<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>principalement <span class=\"_ _47\"> </span>li\u00e9s <span class=\"_\"> </span>aux<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>revenus diff\u00e9r\u00e9s <span class=\"_ _5b\"> </span>taxables, <span class=\"_ _50\"> </span>des <span class=\"_ _50\"> </span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>uctions <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>valeur <span class=\"_ _50\"> </span>sur cr\u00e9ances <span class=\"_ _57\"> </span>commerciales <span class=\"_ _15\"> </span>non <span class=\"_ _15\"> </span>d\u00e9ductibles<span class=\"ls5f\">, <span class=\"_ _57\"> </span></span>aux d\u00e9penses <span class=\"_ _6d\"> </span>provisionn\u00e9es <span class=\"_ _6d\"> </span> <span class=\"_ _6d\"> </span>et <span class=\"_ _6d\"> </span>aux<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>stocks <span class=\"_ _4e\"> </span>dans <span class=\"_ _6d\"> </span>les entit\u00e9s am\u00e9ricaines. (EUR 000) ACTIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S PASSIFS D\u2019IMP\u00d4TS DI<span class=\"_ _0\"></span>FF\u00c9R\u00c9S Au 1er janvier <span class=\"_ _0\"></span>2021 7 797 -521 Cr\u00e9dit\u00e9s/ (d\u00e9bit\u00e9s<span class=\"_ _0\"></span>) au compte de r\u00e9sultats<span class=\"_ _0\"></span> 543<span class=\"ls1\"> </span>347<span class=\"ls1\"> </span>\u00c9carts de conversio<span class=\"_ _0\"></span>n 302<span class=\"ls1\"> </span>-<span class=\"ls98\">23</span> Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 8 642 -197 Cr\u00e9dit\u00e9s/ (d\u00e9bit\u00e9s<span class=\"_ _0\"></span>) au compte de r\u00e9sultats<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>-182 Imp\u00f4ts diff\u00e9r\u00e9s comp<span class=\"_ _0\"></span>tabilis\u00e9s lors de ra<span class=\"_ _0\"></span>ssemblements d'entreprises<span class=\"_ _0\"></span> 0 -375 \u00c9carts de conversio<span class=\"_ _0\"></span>n 143<span class=\"ls1\"> </span>-2 Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 20<span class=\"ls1\"> </span>211<span class=\"ls1\"> </span>-756 L\u2019imp\u00f4t <span class=\"_ _5c\"> </span>diff\u00e9r\u00e9 <span class=\"_ _23\"> </span>comptabilis\u00e9 <span class=\"_ _23\"> </span>\u00e0 <span class=\"_ _5c\"> </span>partir <span class=\"_ _23\"> </span>d\u2019un regroupement <span class=\"_ _0\"></span>d\u2019entreprises <span class=\"_ _0\"></span>repr\u00e9sente <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>diff\u00e9rence temporaire <span class=\"_\"> </span>sur <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>immobilisations <span class=\"_\"> </span>incorporelles <span class=\"_\"> </span>\u00e0 dur\u00e9e de vie limit\u00e9e comptabilis\u00e9es dans le cadre de l\u2019exercice <span class=\"_ _26\"> </span>d\u2019allocation <span class=\"_ _47\"> </span>du <span class=\"_ _26\"> </span>prix <span class=\"_ _26\"> </span>d\u2019acquisition <span class=\"_ _47\"> </span>effectu\u00e9 lors <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acquisition <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Modus <span class=\"_ _0\"></span>d\u00e9taill\u00e9e <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>note<span class=\"_ _3\"></span> 6.1.1. Les <span class=\"_ _27\"></span>actifs <span class=\"_ _1\"></span>d\u2019imp\u00f4ts<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9s <span class=\"_ _1\"></span>pour de<span class=\"ls1\">s <span class=\"_ _2\"></span>pertes <span class=\"_ _3\"></span>fiscales <span class=\"_ _3\"></span>report\u00e9es <span class=\"_ _2\"></span>dans <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>sure <span class=\"_ _3\"></span>o\u00f9 <span class=\"_ _2\"></span>il e<span class=\"_ _3\"></span>st </span>probable qu<span class=\"_ _0\"></span>e les b\u00e9<span class=\"_ _0\"></span>n\u00e9fices<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>futurs permettront <span class=\"_ _0\"></span>de les r\u00e9cup\u00e9rer.   Au <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>d\u00e9cembre <span class=\"_ _27\"> </span>2022, <span class=\"_ _26\"> </span>EUR <span class=\"_ _27\"></span>38,4 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"></span>d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _47\"> </span>n<span class=\"_ _0\"></span>\u2019ont <span class=\"_ _47\"> </span>pas <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _48\"> </span>comptabilis\u00e9s <span class=\"_ _47\"> </span>\u00e0 <span class=\"_\"> </span>l<span class=\"_ _3\"></span>\u2019actif <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>la situation <span class=\"_ _6d\"> </span>financi\u00e8re <span class=\"_ _6d\"> </span>(EUR <span class=\"_ _6d\"> </span>49,5 <span class=\"_ _6d\"> </span>m<span class=\"_ _0\"></span>illions <span class=\"_ _5\"> </span>en <span class=\"_ _4e\"> </span><span class=\"ls22\">2021</span>) principalement <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>raison <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l'incertitude <span class=\"_ _26\"> </span>quant <span class=\"_ _27\"> </span>a<span class=\"_ _0\"></span>ux b\u00e9n\u00e9fices <span class=\"_ _2\"></span>imposables <span class=\"_ _2\"></span>futurs <span class=\"_ _2\"></span>permettant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>utilis<span class=\"_ _0\"></span>er \u00e0 l'avenir. Les <span class=\"_\"> </span>pertes <span class=\"_ _48\"> </span>fiscales <span class=\"_\"> </span>et <span class=\"_ _48\"> </span>les <span class=\"_\"> </span>diff\u00e9rences <span class=\"_\"> </span>temp<span class=\"_ _3\"></span>oraires correspondantes n\u2019ont pas de date d\u2019expiration.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__153": {
   "value": "11.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres actifs \u00e0 l<span class=\"_ _2\"></span>ong terme<span class=\"_ _0\"></span> </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Cr\u00e9ances \u00e0 long t<span class=\"_ _0\"></span>erme sur commandes en c<span class=\"_ _0\"></span>ours 511<span class=\"ls1\"> </span>436<span class=\"ls1\">  </span>Cr\u00e9dit d\u2019imp\u00f4t 11<span class=\"ls1\"> </span>932<span class=\"_ _0\"></span><span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>738<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>recherche              <span class=\"_ _0\"></span>                                                 <span class=\"_ _0\"></span>                 Pr\u00eat subordonn\u00e9 \u00e0 NHA<span class=\"_ _0\"></span> 1 520 1 520  Obligation subord<span class=\"_ _0\"></span>onn\u00e9e \u00e0 des clients d<span class=\"_ _0\"></span>e proton th\u00e9rapie 4 414 4 688  Titres financiers d<span class=\"_ _0\"></span>onn\u00e9s \u00e0 des clients de proton t<span class=\"_ _0\"></span>h\u00e9rapie 4 772 4 748  Pr\u00eat aux actionnair<span class=\"_ _0\"></span>es 5 807 5 769  Clients avec d\u00e9lais<span class=\"_ _0\"></span> de paiement sup\u00e9rieurs<span class=\"_ _0\"></span> \u00e0 1 an 0 1 988  Paiements retenus<span class=\"_ _0\"></span> par des clients 0 970<span class=\"ls1\">  </span>Financement \u00e0 l<span class=\"_ _0\"></span>ong-terme pour un batim<span class=\"_ _0\"></span>ent <span class=\"_ _3\"></span>\u00e0 un cli<span class=\"_ _0\"></span>ent de proton 0 2 583  th\u00e9rapie D\u00e9p\u00f4ts \u00e0 long terme<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>469<span class=\"_ _0\"></span><span class=\"ls1\"> </span>321<span class=\"ls1\">  </span>Autres actifs 607<span class=\"ls1\"> </span>423<span class=\"ls1\">  </span>TOTAL 41<span class=\"ls1\"> </span>032<span class=\"_ _0\"></span><span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>En <span class=\"_ _47\"> </span><span class=\"ls22\">2022</span>, <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>Group <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>conclu <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>accord <span class=\"_ _47\"> </span>avec <span class=\"_ _47\"> </span>un ancien <span class=\"_ _2\"></span>partenaire <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Italie. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Le<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>r\u00e9sultat <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>l\u2019accord <span class=\"_ _3\"></span>est qu\u2019IBA <span class=\"_ _4e\"> </span>reprend <span class=\"_ _6d\"> </span>tous <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>droits <span class=\"_ _6d\"> </span>et <span class=\"_ _4e\"> </span>obligations <span class=\"_ _4e\"> </span>de l\u2019ancien <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _3\"></span>enaire <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cadre <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>l\u2019exploitation <span class=\"_ _1\"></span>et de <span class=\"_ _4f\"> </span>l\u2019entretien <span class=\"_ _53\"> </span>d\u2019un <span class=\"_ _4f\"> </span>immeuble <span class=\"_ _53\"> </span>h\u00e9bergeant <span class=\"_ _53\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> \u00e9quipement <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>protonth\u00e9rapie. <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>Dans <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>cadre <span class=\"_ _48\"> </span>du r\u00e8glement, <span class=\"_ _3\"></span>IBA <span class=\"_ _2\"></span>rec<span class=\"_ _0\"></span>evra <span class=\"_ _2\"></span>les <span class=\"_ _3\"></span>flux <span class=\"_ _2\"></span>de tr\u00e9sorerie <span class=\"_ _2\"></span>du client<span class=\"_ _3\"></span> li\u00e9s <span class=\"_ _51\"> </span>aux <span class=\"_ _51\"> </span>o<span class=\"_ _0\"></span>p\u00e9rations <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>fi<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ancement <span class=\"_ _51\"> </span>initiales <span class=\"_ _49\"> </span>de l\u2019immeuble <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>\u2019ancien <span class=\"_ _1\"></span>partenaire <span class=\"_ _27\"></span>pour <span class=\"_ _1\"></span>un <span class=\"_ _27\"> </span>montant d\u2019EUR 2,5 millions. En <span class=\"_ _5\"> </span>2022<span class=\"lscc\">, <span class=\"_ _6d\"> </span></span>IBA <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>accord\u00e9 <span class=\"_ _5\"> </span>exceptionnellement <span class=\"_\"> </span>des d\u00e9lais <span class=\"_\"> </span>de <span class=\"_ _47\"> </span>paiement <span class=\"_\"> </span>suppl<span class=\"_ _3\"></span>\u00e9mentaires <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ur <span class=\"_ _48\"> </span>certaines factures, <span class=\"_ _5\"> </span>dont <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>partie <span class=\"_ _5\"> </span>diff\u00e9r\u00e9e <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _5\"> </span>long<span class=\"_ _0\"></span>-terme <span class=\"_\"> </span>est d\u2019E<span class=\"ls1\">UR <span class=\"_ _26\"> </span>2.0 <span class=\"_ _47\"> </span>millions. <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span>Etant <span class=\"_ _47\"> </span>donn\u00e9 <span class=\"_ _26\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>l\u2019horizon <span class=\"_ _26\"> </span>de </span>paiement <span class=\"_ _4f\"> </span>reste <span class=\"_ _4f\"> </span>relativement <span class=\"_ _4f\"> </span>court, <span class=\"_ _53\"> </span>l\u2019effet <span class=\"_ _4f\"> </span>de l\u2019actualisation <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>consid\u00e9r\u00e9 <span class=\"_ _2c\"></span>comme <span class=\"_ _2\"></span>immat\u00e9riel. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>De plus, <span class=\"_ _3\"></span>certains <span class=\"_ _2\"></span>clients <span class=\"_ _3\"></span>ont <span class=\"_ _2\"></span>appliqu\u00e9 une <span class=\"_ _2\"></span>retenue <span class=\"_ _2\"></span>sur l<span class=\"_ _3\"></span>es factures <span class=\"_ _58\"> </span>d\u2019IBA <span class=\"_ _58\"> </span>relatives <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>la <span class=\"_ _58\"> </span>construction <span class=\"_ _58\"> </span>des b\u00e2timents, <span class=\"_ _5\"> </span>celles-ci <span class=\"_ _5\"> </span>seront <span class=\"_ _5\"> </span>pay\u00e9es <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>fin <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>la construction.   Durant <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>\u2019ann\u00e9e <span class=\"_ _1\"></span>2021, <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _27\"></span>IBA <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>accord\u00e9 <span class=\"_ _27\"></span>un pr\u00eat <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>long <span class=\"_ _1\"></span>te<span class=\"_ _0\"></span>rme <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>IB <span class=\"_ _27\"></span>Anchorage <span class=\"_ _1\"></span>(renomm\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite <span class=\"_ _4\"> </span>\u00ab<span class=\"_ _0\"></span> Management <span class=\"_ _4\"> </span>Anchorage \u00bb) <span class=\"_ _51\"> </span>pour <span class=\"_ _51\"> </span>financer l\u2019acquisition <span class=\"_ _26\"> </span>d\u2019actions <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _26\"> </span>Soci\u00e9t\u00e9. <span class=\"_ _26\"> </span> <span class=\"_ _26\"> </span>Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _47\"> </span>a \u00e9galement <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ouscr<span class=\"_ _3\"></span>it <span class=\"_\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_\"> </span>hauteur <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>USD <span class=\"_ _5\"> </span>5 <span class=\"_\"> </span>millions d\u2019obligations <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ubord<span class=\"_ _3\"></span>onn\u00e9es <span class=\"_ _48\"> </span>exon\u00e9r\u00e9es <span class=\"_ _47\"> </span>d\u2019imp\u00f4t <span class=\"_ _48\"> </span>par rapport \u00e0 un client de Protonth\u00e9rapie. La <span class=\"_ _7\"> </span>diminution <span class=\"_ _7\"> </span>des <span class=\"_ _7\"> </span>d\u00e9<span class=\"_ _0\"></span>p\u00f4ts<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ng <span class=\"_ _7\"> </span>terme <span class=\"_ _7\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> principalement <span class=\"_ _26\"> </span>expliqu\u00e9e <span class=\"_ _26\"> </span>par <span class=\"_ _27\"></span>un <span class=\"_ _26\"> </span>d\u00e9p\u00f4t <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>CNY <span class=\"_ _26\"> </span>80 millions <span class=\"_\"> </span>(\u00e9quivalent <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>EUR <span class=\"_ _48\"> </span>11 <span class=\"_\"> </span>millions) <span class=\"_\"> </span>en <span class=\"_\"> </span>Chine requis <span class=\"_ _26\"> </span>pou<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span> <span class=\"_ _47\"> </span>obtenir <span class=\"_ _47\"> </span>une <span class=\"_ _26\"> </span>garantie <span class=\"_ _47\"> </span>bancaire <span class=\"_ _26\"> </span>pour <span class=\"_ _47\"> </span>un client, <span class=\"_ _27\"></span>ce <span class=\"_ _1\"></span>d\u00e9p\u00f4t <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>\u00e9t\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reclass\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>court <span class=\"_ _27\"></span>terme <span class=\"_ _1\"></span>ca<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>la date d\u2019expiration est en 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__152-1": {
   "value": "11.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres actifs \u00e0 l<span class=\"_ _2\"></span>ong terme<span class=\"_ _0\"></span> </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Cr\u00e9ances \u00e0 long t<span class=\"_ _0\"></span>erme sur commandes en c<span class=\"_ _0\"></span>ours 511<span class=\"ls1\"> </span>436<span class=\"ls1\">  </span>Cr\u00e9dit d\u2019imp\u00f4t 11<span class=\"ls1\"> </span>932<span class=\"_ _0\"></span><span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>738<span class=\"ls1\"> <span class=\"_ _0\"></span> </span>recherche              <span class=\"_ _0\"></span>                                                 <span class=\"_ _0\"></span>                 Pr\u00eat subordonn\u00e9 \u00e0 NHA<span class=\"_ _0\"></span> 1 520 1 520  Obligation subord<span class=\"_ _0\"></span>onn\u00e9e \u00e0 des clients d<span class=\"_ _0\"></span>e proton th\u00e9rapie 4 414 4 688  Titres financiers d<span class=\"_ _0\"></span>onn\u00e9s \u00e0 des clients de proton t<span class=\"_ _0\"></span>h\u00e9rapie 4 772 4 748  Pr\u00eat aux actionnair<span class=\"_ _0\"></span>es 5 807 5 769  Clients avec d\u00e9lais<span class=\"_ _0\"></span> de paiement sup\u00e9rieurs<span class=\"_ _0\"></span> \u00e0 1 an 0 1 988  Paiements retenus<span class=\"_ _0\"></span> par des clients 0 970<span class=\"ls1\">  </span>Financement \u00e0 l<span class=\"_ _0\"></span>ong-terme pour un batim<span class=\"_ _0\"></span>ent <span class=\"_ _3\"></span>\u00e0 un cli<span class=\"_ _0\"></span>ent de proton 0 2 583  th\u00e9rapie D\u00e9p\u00f4ts \u00e0 long terme<span class=\"_ _0\"></span> 11<span class=\"ls1\"> </span>469<span class=\"_ _0\"></span><span class=\"ls1\"> </span>321<span class=\"ls1\">  </span>Autres actifs 607<span class=\"ls1\"> </span>423<span class=\"ls1\">  </span>TOTAL 41<span class=\"ls1\"> </span>032<span class=\"_ _0\"></span><span class=\"ls1\"> </span>35<span class=\"ls1\"> </span>184<span class=\"ls1\"> </span>En <span class=\"_ _47\"> </span><span class=\"ls22\">2022</span>, <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>Group <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>conclu <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>accord <span class=\"_ _47\"> </span>avec <span class=\"_ _47\"> </span>un ancien <span class=\"_ _2\"></span>partenaire <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Italie. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Le<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>r\u00e9sultat <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>l\u2019accord <span class=\"_ _3\"></span>est qu\u2019IBA <span class=\"_ _4e\"> </span>reprend <span class=\"_ _6d\"> </span>tous <span class=\"_ _4e\"> </span>les <span class=\"_ _4e\"> </span>droits <span class=\"_ _6d\"> </span>et <span class=\"_ _4e\"> </span>obligations <span class=\"_ _4e\"> </span>de l\u2019ancien <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _3\"></span>enaire <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cadre <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>l\u2019exploitation <span class=\"_ _1\"></span>et de <span class=\"_ _4f\"> </span>l\u2019entretien <span class=\"_ _53\"> </span>d\u2019un <span class=\"_ _4f\"> </span>immeuble <span class=\"_ _53\"> </span>h\u00e9bergeant <span class=\"_ _53\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span> \u00e9quipement <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>protonth\u00e9rapie. <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>Dans <span class=\"_ _48\"> </span>le <span class=\"_ _47\"> </span>cadre <span class=\"_ _48\"> </span>du r\u00e8glement, <span class=\"_ _3\"></span>IBA <span class=\"_ _2\"></span>rec<span class=\"_ _0\"></span>evra <span class=\"_ _2\"></span>les <span class=\"_ _3\"></span>flux <span class=\"_ _2\"></span>de tr\u00e9sorerie <span class=\"_ _2\"></span>du client<span class=\"_ _3\"></span> li\u00e9s <span class=\"_ _51\"> </span>aux <span class=\"_ _51\"> </span>o<span class=\"_ _0\"></span>p\u00e9rations <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>fi<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ancement <span class=\"_ _51\"> </span>initiales <span class=\"_ _49\"> </span>de l\u2019immeuble <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>\u2019ancien <span class=\"_ _1\"></span>partenaire <span class=\"_ _27\"></span>pour <span class=\"_ _1\"></span>un <span class=\"_ _27\"> </span>montant d\u2019EUR 2,5 millions. En <span class=\"_ _5\"> </span>2022<span class=\"lscc\">, <span class=\"_ _6d\"> </span></span>IBA <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>accord\u00e9 <span class=\"_ _5\"> </span>exceptionnellement <span class=\"_\"> </span>des d\u00e9lais <span class=\"_\"> </span>de <span class=\"_ _47\"> </span>paiement <span class=\"_\"> </span>suppl<span class=\"_ _3\"></span>\u00e9mentaires <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ur <span class=\"_ _48\"> </span>certaines factures, <span class=\"_ _5\"> </span>dont <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>partie <span class=\"_ _5\"> </span>diff\u00e9r\u00e9e <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _5\"> </span>long<span class=\"_ _0\"></span>-terme <span class=\"_\"> </span>est d\u2019E<span class=\"ls1\">UR <span class=\"_ _26\"> </span>2.0 <span class=\"_ _47\"> </span>millions. <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span>Etant <span class=\"_ _47\"> </span>donn\u00e9 <span class=\"_ _26\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>l\u2019horizon <span class=\"_ _26\"> </span>de </span>paiement <span class=\"_ _4f\"> </span>reste <span class=\"_ _4f\"> </span>relativement <span class=\"_ _4f\"> </span>court, <span class=\"_ _53\"> </span>l\u2019effet <span class=\"_ _4f\"> </span>de l\u2019actualisation <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>consid\u00e9r\u00e9 <span class=\"_ _2c\"></span>comme <span class=\"_ _2\"></span>immat\u00e9riel. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>De plus, <span class=\"_ _3\"></span>certains <span class=\"_ _2\"></span>clients <span class=\"_ _3\"></span>ont <span class=\"_ _2\"></span>appliqu\u00e9 une <span class=\"_ _2\"></span>retenue <span class=\"_ _2\"></span>sur l<span class=\"_ _3\"></span>es factures <span class=\"_ _58\"> </span>d\u2019IBA <span class=\"_ _58\"> </span>relatives <span class=\"_ _58\"> </span>\u00e0 <span class=\"_ _58\"> </span>la <span class=\"_ _58\"> </span>construction <span class=\"_ _58\"> </span>des b\u00e2timents, <span class=\"_ _5\"> </span>celles-ci <span class=\"_ _5\"> </span>seront <span class=\"_ _5\"> </span>pay\u00e9es <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>fin <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>la construction.   Durant <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>\u2019ann\u00e9e <span class=\"_ _1\"></span>2021, <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>Groupe <span class=\"_ _27\"></span>IBA <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>accord\u00e9 <span class=\"_ _27\"></span>un pr\u00eat <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>long <span class=\"_ _1\"></span>te<span class=\"_ _0\"></span>rme <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>IB <span class=\"_ _27\"></span>Anchorage <span class=\"_ _1\"></span>(renomm\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite <span class=\"_ _4\"> </span>\u00ab<span class=\"_ _0\"></span> Management <span class=\"_ _4\"> </span>Anchorage \u00bb) <span class=\"_ _51\"> </span>pour <span class=\"_ _51\"> </span>financer l\u2019acquisition <span class=\"_ _26\"> </span>d\u2019actions <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _26\"> </span>Soci\u00e9t\u00e9. <span class=\"_ _26\"> </span> <span class=\"_ _26\"> </span>Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _47\"> </span>a \u00e9galement <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ouscr<span class=\"_ _3\"></span>it <span class=\"_\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_\"> </span>hauteur <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>USD <span class=\"_ _5\"> </span>5 <span class=\"_\"> </span>millions d\u2019obligations <span class=\"_ _47\"> </span>s<span class=\"_ _0\"></span>ubord<span class=\"_ _3\"></span>onn\u00e9es <span class=\"_ _48\"> </span>exon\u00e9r\u00e9es <span class=\"_ _47\"> </span>d\u2019imp\u00f4t <span class=\"_ _48\"> </span>par rapport \u00e0 un client de Protonth\u00e9rapie. La <span class=\"_ _7\"> </span>diminution <span class=\"_ _7\"> </span>des <span class=\"_ _7\"> </span>d\u00e9<span class=\"_ _0\"></span>p\u00f4ts<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>\u00e0 <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ng <span class=\"_ _7\"> </span>terme <span class=\"_ _7\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> principalement <span class=\"_ _26\"> </span>expliqu\u00e9e <span class=\"_ _26\"> </span>par <span class=\"_ _27\"></span>un <span class=\"_ _26\"> </span>d\u00e9p\u00f4t <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>CNY <span class=\"_ _26\"> </span>80 millions <span class=\"_\"> </span>(\u00e9quivalent <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>EUR <span class=\"_ _48\"> </span>11 <span class=\"_\"> </span>millions) <span class=\"_\"> </span>en <span class=\"_\"> </span>Chine requis <span class=\"_ _26\"> </span>pou<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span> <span class=\"_ _47\"> </span>obtenir <span class=\"_ _47\"> </span>une <span class=\"_ _26\"> </span>garantie <span class=\"_ _47\"> </span>bancaire <span class=\"_ _26\"> </span>pour <span class=\"_ _47\"> </span>un client, <span class=\"_ _27\"></span>ce <span class=\"_ _1\"></span>d\u00e9p\u00f4t <span class=\"_ _27\"></span>a <span class=\"_ _1\"></span>\u00e9t\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reclass\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>court <span class=\"_ _27\"></span>terme <span class=\"_ _1\"></span>ca<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>la date d\u2019expiration est en 2023.14.2. <span class=\"_ _69\"> </span>AUTRES ACTIFS CIRCULANTS ET AUTRES CR\u00c9ANCES Les autres cr\u00e9ances s<span class=\"_ _0\"></span>ont d\u00e9taill\u00e9es comme suit :(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Cr\u00e9ances non com<span class=\"_ _0\"></span>merciales et acompt<span class=\"_ _0\"></span>es sur commandes<span class=\"_ _0\"></span> 9 477 11<span class=\"ls1\"> </span>652<span class=\"ls1\"> </span>Advance payments<span class=\"_ _0\"></span> 9 156 28<span class=\"ls1\"> </span>633<span class=\"ls1\"> </span>Charges \u00e0 repo<span class=\"_ _0\"></span>rter 5 192 5 724 Produits acquis rela<span class=\"_ _0\"></span>tifs aux contrats de m<span class=\"_ _0\"></span>aintenance 11<span class=\"ls1\"> </span>283<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>219<span class=\"ls1\"> </span>Produits acquis <span class=\"_ _0\"></span>autres 215<span class=\"ls1\"> </span>362<span class=\"ls1\"> </span>Cr\u00e9ances d\u2019imp\u00f4ts s<span class=\"_ _0\"></span>ur le r\u00e9sultat 3 298 3 392 Autres cr\u00e9ances co<span class=\"_ _0\"></span>urantes 2 868 3 975 Cash avec restrictio<span class=\"_ _0\"></span>ns sup\u00e9rieures \u00e0 3 mois<span class=\"_ _0\"></span> 0 7 260 Pr\u00e9paiement sur i<span class=\"_ _0\"></span>nvestissements en actions<span class=\"_ _0\"></span> 0 1 538 D\u00e9p\u00f4t \u00e0 cout terme <span class=\"_ _0\"></span>qui ne sont pas tr\u00e8s liquides<span class=\"_ _0\"></span>  0 11<span class=\"ls1\"> </span>138<span class=\"ls1\"> </span>TOTAL 41<span class=\"ls1\"> </span>489<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>893<span class=\"ls1\"> </span>Les <span class=\"_ _1\"></span>autres <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>reprises <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>\u00e9tat <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>situation financi\u00e8re <span class=\"_ _2\"></span>comprennent pri<span class=\"_ _3\"></span>ncipalement <span class=\"_ _2\"></span>les acomptes sur <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>commandes, <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>charges <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>reporter <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>les produits acquis. Pour <span class=\"_ _52\"> </span>l\u2019ann\u00e9e <span class=\"_ _52\"> </span>2022, <span class=\"_ _52\"> </span>l\u2019augmentation <span class=\"_ _52\"> </span>des <span class=\"_ _52\"> </span>autres cr\u00e9ances <span class=\"_ _56\"> </span>d\u2019EUR <span class=\"_ _60\"> </span>48,4 <span class=\"_ _56\"> </span>millions <span class=\"_ _56\"> </span>s\u2019explique principalement <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>l\u2019augmentation <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>factures <span class=\"_ _48\"> </span>de nos fournisseurs pay\u00e9es en avance. Au <span class=\"_ _47\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_ _47\"> </span>2022, <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _47\"> </span>''cr\u00e9ances <span class=\"_ _47\"> </span>non commerciales <span class=\"_ _4\"> </span>et <span class=\"_ _6d\"> </span>a<span class=\"_ _0\"></span>comptes <span class=\"_ _6d\"> </span>sur <span class=\"_ _4\"> </span>commandes'' <span class=\"_ _4e\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> principalement <span class=\"_ _0\"></span>compos\u00e9e de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>TVA \u00e0 <span class=\"_ _0\"></span>recevoir <span class=\"_ _0\"></span>pour un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>8,0 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>(EUR <span class=\"_ _0\"></span>3,6 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>en 2021<span class=\"ls1\">), des a<span class=\"_ _3\"></span>comptes vers\u00e9s \u00e0 des fournisseurs pour<span class=\"_ _3\"></span> </span>un montant <span class=\"_ _3\"></span>d\u2019EUR <span class=\"_ _3\"></span>28,7 millions <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _2\"></span>9,2<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>millions en 2021<span class=\"ls1\">) <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>subsides <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"> </span>recevoir <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>un <span class=\"_ _27\"> </span>montant </span>d\u2019EUR 2,9 millions (EUR 5,4 millions en 2021<span class=\"lsd1\">).</span> Au 31 <span class=\"_ _2\"></span>d\u00e9cembre 2<span class=\"_ _3\"></span>022, la <span class=\"_ _2\"></span>rubrique <span class=\"_ _3\"></span>\u00ab Autres cr\u00e9an<span class=\"_ _3\"></span>ces courantes \u00bb <span class=\"_ _51\"> </span>est <span class=\"_ _51\"> </span>compos\u00e9e <span class=\"_ _51\"> </span>d\u2019un <span class=\"_ _49\"> </span>\u00ab cr\u00e9dit <span class=\"_ _51\"> </span>d\u2019imp\u00f4t recherche \u00bb <span class=\"_ _27\"></span>d\u2019un <span class=\"_ _27\"></span>montant <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _1\"></span>2,2 <span class=\"_ _27\"> </span>millions <span class=\"_ _27\"></span>(EUR 1,9 <span class=\"_ _3\"></span>million <span class=\"_ _2\"></span>en 2021), <span class=\"_ _2\"></span>la p<span class=\"_ _3\"></span>artie <span class=\"_ _2\"></span>\u00e0 court <span class=\"_ _2\"></span>terme <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>notes financi\u00e8res aux clients de PT qui <span class=\"_ _0\"></span>sont exigibles dans les 12 <span class=\"_ _3\"></span>mois pour EUR <span class=\"_ _3\"></span>0,9 milli<span class=\"_ _3\"></span>on (EUR 0,7 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion en 2021<span class=\"ls1\">), <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>partie <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>court <span class=\"_ _1\"></span>terme <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>flux <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tr\u00e9sorerie </span>de <span class=\"_ _6d\"> </span>refinancement <span class=\"_ _5\"> </span>d\u2019<span class=\"_ _0\"></span>un <span class=\"_ _5\"> </span>client <span class=\"_ _5\"> </span>a<span class=\"_ _0\"></span>c<span class=\"_ _3\"></span>quis <span class=\"_ _6d\"> </span>aupr\u00e8s <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>\u2019un ancien <span class=\"_\"> </span>partenaire <span class=\"_ _5\"> </span>italien <span class=\"_\"> </span>pour <span class=\"_ _5\"> </span>EUR <span class=\"_\"> </span>0,5 <span class=\"_ _5\"> </span>million <span class=\"_\"> </span>et d\u2019autres cr\u00e9ances <span class=\"_ _2\"></span>pour un <span class=\"_ _2\"></span>montant d\u2019EUR 0,3 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illion (<span class=\"ls22\">2021<span class=\"ls5f\">: </span></span>EUR 0,2 million).   Au <span class=\"_ _5\"> </span>31 <span class=\"_ _5\"> </span>d\u00e9cembre <span class=\"_ _5\"> </span>2022<span class=\"ls5f\">, <span class=\"_\"> </span></span>le <span class=\"_ _5\"> </span>cash<span class=\"_ _0\"></span> <span class=\"_\"> </span>avec <span class=\"_ _5\"> </span>restrictions repr\u00e9sente <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>cash <span class=\"_ _51\"> </span>que <span class=\"_ _51\"> </span>la <span class=\"_ _51\"> </span>direction <span class=\"_ _51\"> </span>a <span class=\"_ _51\"> </span>rapatri\u00e9, repr\u00e9sentant <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>paiement <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>7,3 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>illions <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>sa filiale <span class=\"_ _0\"></span>russe. <span class=\"_ _0\"></span>Compte <span class=\"_ _0\"></span>tenu <span class=\"_ _0\"></span><span class=\"ls22\">de</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>situation <span class=\"_ _0\"></span>actuelle <span class=\"_ _0\"></span>en Russie, <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>autorit\u00e9s <span class=\"_ _4e\"> </span>be<span class=\"_ _0\"></span>lges<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ont <span class=\"_ _4\"> </span>temporairement bloqu\u00e9 <span class=\"_ _47\"> </span>ces <span class=\"_ _48\"> </span>fonds <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>cadre <span class=\"_ _47\"> </span>d'une <span class=\"_ _47\"> </span>mesure <span class=\"_ _48\"> </span>de r\u00e9vision <span class=\"_ _1\"></span>dans <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>contexte <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>l'embargo <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>uel<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u00e9crit en <span class=\"_ _0\"></span>Note <span class=\"_ _0\"></span>3.1. <span class=\"_ _0\"></span>Ces fo<span class=\"_ _0\"></span>nds sont <span class=\"_ _0\"></span>d\u00e9tenus <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>compte qui <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>l\u00e9galement <span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>\u00e9tenu <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>contr\u00f4l\u00e9 <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>IBA. Etant donn\u00e9 <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>d\u00e9lai <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9blo<span class=\"_ _3\"></span>cage <span class=\"_ _2\"></span>est <span class=\"_ _2\"></span>encore <span class=\"_ _2\"></span>incertain, les <span class=\"_ _47\"> </span>liquidit\u00e9s <span class=\"_ _47\"> </span>sont <span class=\"_ _47\"> </span>pr\u00e9sent\u00e9es <span class=\"_ _26\"> </span>comme <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs plut\u00f4t <span class=\"_ _49\"> </span>que <span class=\"_ _49\"> </span>comme <span class=\"_ _50\"> </span>tr\u00e9sorerie <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>\u00e9quivalents <span class=\"_ _49\"> </span>de tr\u00e9sorerie.  En <span class=\"_\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_\"> </span>le <span class=\"_\"> </span>groupe <span class=\"_\"> </span>IBA <span class=\"_\"> </span>a <span class=\"_\"> </span>conclu <span class=\"_\"> </span>une convention <span class=\"_ _58\"> </span>d\u2019achat <span class=\"_ _5b\"> </span>d\u2019actions <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>acheter <span class=\"_ _5b\"> </span>des actions d\u2019une entit\u00e9 d\u2019<span class=\"_ _3\"></span>investissement en capital.  <span class=\"_ _2\"></span>IBA a <span class=\"_ _58\"> </span>vers\u00e9 <span class=\"_ _58\"> </span>EUR <span class=\"_ _58\"> </span>1,5 <span class=\"_ _58\"> </span>million <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>augmenter <span class=\"_ _58\"> </span>sa participation <span class=\"_ _0\"></span>de 0,5% <span class=\"_ _0\"></span>\u00e0 25% <span class=\"_ _0\"></span>avec une <span class=\"_ _0\"></span>date effective de transfert de propri\u00e9t\u00e9 le 1er janvier 2023.    Les <span class=\"_ _4\"> </span>d\u00e9p\u00f4t<span class=\"_ _3\"></span>s <span class=\"_ _4e\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>court <span class=\"_ _4\"> </span>terme <span class=\"_ _6d\"> </span>ont<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>consid\u00e9rablement augment\u00e9 en <span class=\"_ _2\"></span>raison de <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>reclassification des <span class=\"_ _2\"></span>actifs \u00e0 long terme (Note <span class=\"ls22\">11</span>) relatifs \u00e0<span class=\"_ _3\"></span> un d\u00e9p\u00f4t en Chine qu<span class=\"_ _3\"></span>i arrivera \u00e0 \u00e9ch\u00e9ance en 2023. Au <span class=\"_ _51\"> </span>31 <span class=\"_ _51\"> </span>d\u00e9cembre <span class=\"_ _51\"> </span>2022<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _4\"> </span></span>la <span class=\"_ _51\"> </span>rubrique <span class=\"_ _51\"> </span>\u00ab Cr\u00e9ances d\u2019<span class=\"ls1\">Imp\u00f4ts <span class=\"_ _58\"> </span>sur <span class=\"_ _52\"> </span>le <span class=\"_ _52\"> </span>r\u00e9sultat <span class=\"_ _52\"> </span> \u00bb <span class=\"_ _58\"> </span>est <span class=\"_ _52\"> </span>principalement </span>compos\u00e9e <span class=\"_ _51\"> </span>d\u2019imp\u00f4ts <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>Belgique <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _51\"> </span>EUR <span class=\"_ _51\"> </span>2,2 millions <span class=\"_\"> </span>(EUR <span class=\"_\"> </span>2,2 <span class=\"_\"> </span>millions <span class=\"_\"> </span>d\u2019euros <span class=\"_\"> </span>en <span class=\"_\"> </span>2021), <span class=\"_\"> </span>aux \u00c9tats-Unis p<span class=\"_ _3\"></span>our EUR<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>1,6 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _3\"></span>(aucune en <span class=\"_ _2\"></span> <span class=\"_ _3\"></span>2021) <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> en <span class=\"_ _0\"></span>Russie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,4 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>(EUR <span class=\"_ _0\"></span>0,4 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>en 2021<span class=\"ls1\">) </span>Le <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>a un <span class=\"_ _0\"></span>contentieux<span class=\"_ _0\"></span> fiscal <span class=\"_ _0\"></span>ouvert <span class=\"_ _0\"></span>concernant la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9duct<span class=\"_ _3\"></span>ibilit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>certaines <span class=\"_ _1\"></span>d\u00e9penses <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>R&amp;D <span class=\"_ _0\"></span>pour EUR 0,9 million <span class=\"_ _0\"></span>Cependant, le groupe est convaincu que le risque est faible<span class=\"ls5f\">. <span class=\"_ _3\"></span><span class=\"ls1\">Par cons\u00e9quence, le Groupe </span></span>a <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la fois <span class=\"_ _2\"></span>un pas<span class=\"_ _3\"></span>sif f<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>scal <span class=\"_ _2\"></span>courant <span class=\"_ _3\"></span>et <span class=\"_ _2\"></span>une cr\u00e9ance <span class=\"_ _1\"></span>fiscale <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ouran<span class=\"_ _3\"></span>te <span class=\"_ _1\"></span>\u00e9quivalente <span class=\"_ _1\"></span>inclue <span class=\"_ _1\"></span>dans <span class=\"_ _27\"></span>le solde <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i-dessus.<span class=\"lsd8\">  </span>Le <span class=\"_ _1\"></span>litige <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>r\u00e9solu <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _1\"></span>2023, confirmant <span class=\"_ _51\"> </span>que <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _51\"> </span>soldes <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>mptab<span class=\"_ _3\"></span>ilis\u00e9s <span class=\"_ _51\"> </span>au <span class=\"_ _50\"> </span>31 d\u00e9cembre <span class=\"_ _48\"> </span>2022<span class=\"lsd9\">  </span>\u00e9taient <span class=\"_ _47\"> </span>appropri\u00e9es <span class=\"_ _48\"> </span>car <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>passif sera extourn\u00e9 et l'actif r\u00e9alis\u00e9.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__154": {
   "value": "12.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Inventaires </span></span>Les<span class=\"ls1\"> <span class=\"_ _4\"> </span></span>en<span class=\"ls1\">-cours <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>fabrication <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>rapportent <span class=\"_ _51\"> </span>\u00e0 <span class=\"_ _51\"> </span>la </span>production <span class=\"_ _5\"> </span>de <span class=\"_ _6d\"> </span>stocks <span class=\"_ _5\"> </span> <span class=\"_ _6d\"> </span>auxquels <span class=\"_ _5\"> </span>aucun <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ient <span class=\"_ _5\"> </span>n\u2019a encore <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _2\"></span>allou\u00e9<span class=\"ls5f\">, <span class=\"_ _2\"></span><span class=\"ls1\">alors <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>commandes <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cours </span></span>d\u2019ex\u00e9cution <span class=\"_ _1\"></span>(note <span class=\"_ _0\"></span>13) <span class=\"_ _1\"></span>portent <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>production <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>our des <span class=\"_ _4e\"> </span>clients <span class=\"_ _6d\"> </span>sp\u00e9cifiques<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>suite <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>l\u2019 <span class=\"_ _4e\"> </span>ex\u00e9cution <span class=\"_ _4e\"> </span>d\u2019un contrat sign\u00e9.  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Mati\u00e8res premi\u00e8<span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>s et fournit<span class=\"_ _0\"></span>ures 79<span class=\"ls1\"> </span>210<span class=\"ls1\"> </span>101<span class=\"ls1\"> 793<span class=\"_ _0\"></span> </span>Produits finis 2 424 3 219 En<span class=\"ls1\">-cours de fabrication<span class=\"_ _0\"></span> </span>4 903 8 285 R\u00e9ductions de vale<span class=\"_ _0\"></span>ur sur stocks (-) -<span class=\"ls98\">11</span> 663 -<span class=\"ls98\">12</span> 280 Stocks et comman<span class=\"_ _0\"></span>des en cours 74<span class=\"ls1\"> </span>874<span class=\"ls1\"> </span>101<span class=\"ls1\"> 017<span class=\"_ _0\"></span> </span>Les <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>tocks <span class=\"_ _2\"></span>ont <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>sid\u00e9rablement <span class=\"_ _2\"></span>au<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>ment\u00e9 <span class=\"ls22\">en <span class=\"_ _2\"></span><span class=\"ls1\">2022<span class=\"ls5f\">.  </span></span></span>Cela <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>d\u00fb <span class=\"_ _0\"></span>pri<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>cipalement <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>une <span class=\"_ _1\"></span>augmentation <span class=\"_ _0\"></span>des commandes de clients et \u00e0 la croissance de l\u2019activit\u00e9 du groupe.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__156": {
   "value": "14.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Cr\u00e9ances commerciale<span class=\"_ _2\"></span>s et autres cr\u00e9ances </span></span>14.1. <span class=\"_ _69\"> </span>CR\u00c9ANCES COMMERCIALE<span class=\"_ _0\"></span>S Les cr\u00e9ances commerciales sont d\u00e9taill\u00e9es comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Montants factur<span class=\"_ _0\"></span>\u00e9s aux clients sur commandes e<span class=\"_ _0\"></span>n cours, mais pour lesquels le paieme<span class=\"_ _0\"></span>nt n\u2019a pas encore \u00e9t<span class=\"_ _0\"></span>\u00e9 re\u00e7u \u00e0 la date de cl\u00f4ture<span class=\"_ _0\"></span> 4 255 11<span class=\"ls1\"> </span>161<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales relatives aux cli<span class=\"_ _0\"></span>ents qui ne sont pas en position d'actif sur c<span class=\"_ _0\"></span>ontrats 75<span class=\"ls1\"> </span>514<span class=\"ls1\"> </span>103<span class=\"ls1\"> 852<span class=\"_ _0\"></span> </span>Provisions pour pe<span class=\"_ _0\"></span>rtes de cr\u00e9dit attendues s<span class=\"_ _0\"></span>ur cr\u00e9ances commerciales (-) -3 <span class=\"ls98\">960</span> -3 <span class=\"ls98\">364</span> TOTAL 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>L\u2019augmentation des <span class=\"_ _2\"></span>cr\u00e9ances commerciales <span class=\"_ _2\"></span>s\u2019\u00e9l\u00e8ve \u00e0 EUR <span class=\"_ _1\"></span>35,8 <span class=\"_ _1\"></span>millions <span class=\"_ _1\"></span>d\u2019euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span> qui <span class=\"_ _46\"> </span>s\u2019explique <span class=\"_ _46\"> </span>principalement <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>ar <span class=\"_ _7\"> </span>d\u2019importantes factures <span class=\"_\"> </span>d\u2019\u00e9tape <span class=\"_\"> </span>\u00e9mises <span class=\"_\"> </span>en <span class=\"_\"> </span>Chine <span class=\"_\"> </span>avant <span class=\"_\"> </span>la <span class=\"_\"> </span>fin <span class=\"_\"> </span>de l\u2019ann\u00e9e.   Les <span class=\"_ _51\"> </span>cr\u00e9ances <span class=\"_ _51\"> </span>commerciales <span class=\"_ _51\"> </span>(\u00e0 <span class=\"_ _51\"> </span>l\u2019exclusion <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>la provision <span class=\"_ _44\"> </span>pour <span class=\"_ _44\"> </span>pertes <span class=\"_ _44\"> </span>de <span class=\"_ _44\"> </span>cr\u00e9dit <span class=\"_ _44\"> </span>attendues) comprennent <span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls22\">en</span> <span class=\"_ _0\"></span><span class=\"ls22\">202</span>2 <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>0,1 <span class=\"_ _0\"></span>million<span class=\"_ _2\"></span> relative <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>revalorisation <span class=\"_ _2c\"></span>des <span class=\"_ _2\"></span>cr\u00e9ances <span class=\"_ _2\"></span>commerciales dans une <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>tre devise <span class=\"_ _2\"></span>que la d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>vise <span class=\"_ _2\"></span>fo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ctionnelle des<span class=\"_ _2\"></span> diff\u00e9rentes <span class=\"_ _47\"> </span>entit\u00e9s <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>onsolid\u00e9<span class=\"_ _3\"></span>es <span class=\"_ _48\"> </span>(EUR <span class=\"_ _47\"> </span>0,4 <span class=\"_ _48\"> </span>million <span class=\"_ _47\"> </span>en 202<span class=\"ls1\">1<span class=\"lsd1\">).</span> </span>Au <span class=\"_ _49\"> </span>31 <span class=\"_ _49\"> </span>d\u00e9cembre, <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>\u2019ana<span class=\"_ _3\"></span>lyse <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>l\u2019\u00e9ch\u00e9ancier <span class=\"_ _49\"> </span>des cr\u00e9ances <span class=\"_ _0\"></span>commerciales <span class=\"_ _0\"></span>(\u00e0 <span class=\"_ _0\"></span>l\u2019exception <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>provisions pour <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dit <span class=\"_ _0\"></span>attendues<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pr\u00e9sente <span class=\"_ _0\"></span>comme suit : (EUR 000) TOTAL non \u00e9chu &lt; 30 jours 30<span class=\"ls1\">-</span>59<span class=\"ls1\"> </span>60<span class=\"ls1\">-</span>89<span class=\"ls1\"> </span>90<span class=\"ls1\">-179 </span>180<span class=\"ls1\">-269 </span>270<span class=\"ls1\">-360<span class=\"_ _0\"></span> </span>&gt; 1 an 2021 79<span class=\"ls1\"> </span>769<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>8 876 1 051 17<span class=\"ls1\"> </span>549<span class=\"ls1\"> </span>863<span class=\"ls1\"> </span>2 788 3 152 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>2022 113<span class=\"ls1\"> 663<span class=\"_ _0\"></span> </span>49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>627<span class=\"ls1\"> </span>5 297 1 785 2 087 3 844 3 566 6 609 Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre <span class=\"_ _0\"></span>2022<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _0\"></span></span>l<span class=\"ls22\">es</span> <span class=\"_ _0\"></span>provision<span class=\"ls67\">s <span class=\"_ _0\"></span></span>pour <span class=\"_ _0\"></span>perte<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>de cr\u00e9dit at<span class=\"_ _3\"></span>tendues s<span class=\"_ _3\"></span>ur cr\u00e9ances <span class=\"_ _2\"></span>commerciales s\u2019\u00e9l\u00e8ve <span class=\"_ _2\"></span>\u00e0 EUR <span class=\"_ _27\"></span>3,4 <span class=\"_ _26\"> </span>millions<span class=\"ls5f\">. <span class=\"_ _27\"> </span></span>Pour <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>alculer <span class=\"_ _1\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _27\"></span>pertes <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>dit attendues, le <span class=\"_ _0\"></span>groupe IBA <span class=\"_ _0\"></span> applique la <span class=\"_ _0\"></span>matrice globale d\u00e9crite <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>politiques <span class=\"_ _26\"> </span>comptables. <span class=\"_ _26\"> </span>La <span class=\"_ _26\"> </span>perte <span class=\"_ _27\"> </span>de cr\u00e9dit <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>alors <span class=\"_ _4e\"> </span>revue <span class=\"_ _4e\"> </span>en <span class=\"_ _6d\"> </span>d\u00e9tail <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _5\"> </span>prendre <span class=\"_ _4e\"> </span>en consid\u00e9ration d\u2019<span class=\"_ _0\"></span>autres facteurs sp\u00e9cifiques <span class=\"_ _0\"></span>\u00e0 certains clients <span class=\"_ _26\"> </span>tels <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>re<span class=\"_ _0\"></span>-n\u00e9gociat<span class=\"_ _3\"></span>ion, <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>op\u00e9rations<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>de refinancement du client et les garanties re\u00e7ues.Le tableau ci-dessous explique la relation entre les pertes de cr\u00e9dit attendues et les cr\u00e9an<span class=\"_ _3\"></span>ces <span class=\"_ _0\"></span>commerciales : Due Due from 1 from 91 Due from Due from Due more Not to 90 to 180 181 to 270 271 to 360 than 360 Total Trade (EUR 000) overdue days days days days days receivable Taux de pertes <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> cr\u00e9dit at<span class=\"_ _0\"></span>tendues 0%<span class=\"ls1\"> </span>25%<span class=\"ls1\"> </span>50%<span class=\"ls1\"> </span>75%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>476<span class=\"ls1\"> </span>863<span class=\"ls1\"> </span>2 788 3 152 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>79<span class=\"ls1\"> </span>769<span class=\"ls1\"> </span>Pertes <span class=\"lsb0\">de</span> cr\u00e9dit attendues c<span class=\"_ _0\"></span>alcul\u00e9es 216<span class=\"ls1\"> </span>1 394 2 364 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>929<span class=\"ls1\"> </span>Ajustement pour b<span class=\"_ _0\"></span>alances individuelles<span class=\"_ _0\"></span> non risqu\u00e9es -<span class=\"ls98\">39</span> -1 <span class=\"ls98\">348</span> -2 <span class=\"ls98\">309</span> -<span class=\"ls98\">30</span> 273 -<span class=\"ls98\">33</span> 969 Provision pour per<span class=\"_ _0\"></span>tes de cr\u00e9dit attendues comptabilis\u00e9es a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021 177<span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>55<span class=\"ls1\"> </span>3 682 3 960 Du Du entre entre 1 91 et Du entre Du entre Total Non et 90 180 181 et 270 271 et 360 Du \u00e0 plus Cr\u00e9ances (EUR 000) \u00e9chu jours jours jours jours de 360jours commerciales<span class=\"_ _0\"></span> Taux de pertes <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> cr\u00e9dit at<span class=\"_ _0\"></span>tendues 0%<span class=\"ls1\"> </span>25%<span class=\"ls1\"> </span>50%<span class=\"ls1\"> </span>75%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>47<span class=\"ls1\"> </span>709<span class=\"ls1\"> </span>2 087 3 844 3 566 6 609 113<span class=\"ls1\"> 663<span class=\"_ _0\"></span> </span>Pertes <span class=\"lsb0\">de</span> cr\u00e9dit attendues c<span class=\"_ _0\"></span>alcul\u00e9es 522<span class=\"ls1\"> </span>1 922 2 675 6 609 11<span class=\"ls1\"> </span>727<span class=\"ls1\"> </span>Ajustement pour b<span class=\"_ _0\"></span>alances individuelles<span class=\"_ _0\"></span> non risqu\u00e9es -309 -1 <span class=\"ls98\">753</span> -2 <span class=\"ls98\">624</span> -3 <span class=\"ls98\">677</span> -8 <span class=\"ls98\">363</span> Provision pour pert<span class=\"_ _0\"></span>es de cr\u00e9dit attendues comptabilis\u00e9es a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022 213<span class=\"ls1\"> </span>169<span class=\"ls1\"> </span>50<span class=\"ls1\"> </span>2 932 3 364 Les changements <span class=\"_ _3\"></span>apport\u00e9s \u00e0<span class=\"_ _3\"></span> l<span class=\"ls22\">a </span>provi<span class=\"_ _3\"></span>sion pour <span class=\"_ _3\"></span>pertes sur <span class=\"_ _2\"></span>cr\u00e9anc<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s attendues <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> cours d<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>deux derni\u00e8res <span class=\"_ _3\"></span>ann\u00e9es sont les suivants :  (EUR 000) Au 1er janvier <span class=\"_ _0\"></span>2021 4 026 Dotation de l\u2019ann\u00e9<span class=\"_ _0\"></span>e 595<span class=\"ls1\"> </span>Utilisation 0 Reprise -882 Transferts vers l<span class=\"_ _0\"></span>es actifs destin\u00e9s \u00e0 \u00eatr<span class=\"_ _0\"></span>e c\u00e9d\u00e9s 221<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 3 960 Dotation de l\u2019ann\u00e9<span class=\"_ _0\"></span>e 588<span class=\"ls1\"> </span>Utilisation -<span class=\"ls98\">24</span> Reprise -1 <span class=\"ls98\">337</span> Transferts depuis les<span class=\"_ _0\"></span> actifs destin\u00e9s \u00e0 \u00eatre c\u00e9<span class=\"_ _0\"></span>d\u00e9s 177<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 3 364 Les <span class=\"_ _47\"> </span>reprises <span class=\"_ _47\"> </span>repr\u00e9sentent <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>paiements <span class=\"_ _47\"> </span>re\u00e7us <span class=\"_ _47\"> </span>des clients <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>provisionn\u00e9s <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ann\u00e9es pr\u00e9c\u00e9dentes <span class=\"_\"> </span>et <span class=\"_\"> </span>conce<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>nent <span class=\"_\"> </span>principalement <span class=\"_\"> </span>l\u2019activit\u00e9 aux \u00c9tats-Unis.   La <span class=\"_ _27\"> </span>charge <span class=\"_ _27\"> </span>pour <span class=\"_ _26\"> </span>perte <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"> </span>attendue <span class=\"_ _27\"></span>est <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>cluse dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rubrique <span class=\"_ _0\"></span>\u00ab <span class=\"_ _1\"></span>Frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>administratifs <span class=\"_ _0\"></span>\u00bb du compte de r\u00e9sultats.14.2. <span class=\"_ _69\"> </span>AUTRES ACTIFS CIRCULANTS ET AUTRES CR\u00c9ANCES Les autres cr\u00e9ances s<span class=\"_ _0\"></span>ont d\u00e9taill\u00e9es comme suit :(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Cr\u00e9ances non com<span class=\"_ _0\"></span>merciales et acompt<span class=\"_ _0\"></span>es sur commandes<span class=\"_ _0\"></span> 9 477 11<span class=\"ls1\"> </span>652<span class=\"ls1\"> </span>Advance payments<span class=\"_ _0\"></span> 9 156 28<span class=\"ls1\"> </span>633<span class=\"ls1\"> </span>Charges \u00e0 repo<span class=\"_ _0\"></span>rter 5 192 5 724 Produits acquis rela<span class=\"_ _0\"></span>tifs aux contrats de m<span class=\"_ _0\"></span>aintenance 11<span class=\"ls1\"> </span>283<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>219<span class=\"ls1\"> </span>Produits acquis <span class=\"_ _0\"></span>autres 215<span class=\"ls1\"> </span>362<span class=\"ls1\"> </span>Cr\u00e9ances d\u2019imp\u00f4ts s<span class=\"_ _0\"></span>ur le r\u00e9sultat 3 298 3 392 Autres cr\u00e9ances co<span class=\"_ _0\"></span>urantes 2 868 3 975 Cash avec restrictio<span class=\"_ _0\"></span>ns sup\u00e9rieures \u00e0 3 mois<span class=\"_ _0\"></span> 0 7 260 Pr\u00e9paiement sur i<span class=\"_ _0\"></span>nvestissements en actions<span class=\"_ _0\"></span> 0 1 538 D\u00e9p\u00f4t \u00e0 cout terme <span class=\"_ _0\"></span>qui ne sont pas tr\u00e8s liquides<span class=\"_ _0\"></span>  0 11<span class=\"ls1\"> </span>138<span class=\"ls1\"> </span>TOTAL 41<span class=\"ls1\"> </span>489<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>893<span class=\"ls1\"> </span>Les <span class=\"_ _1\"></span>autres <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>reprises <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>\u00e9tat <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>situation financi\u00e8re <span class=\"_ _2\"></span>comprennent pri<span class=\"_ _3\"></span>ncipalement <span class=\"_ _2\"></span>les acomptes sur <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>commandes, <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>charges <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>reporter <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>les produits acquis. Pour <span class=\"_ _52\"> </span>l\u2019ann\u00e9e <span class=\"_ _52\"> </span>2022, <span class=\"_ _52\"> </span>l\u2019augmentation <span class=\"_ _52\"> </span>des <span class=\"_ _52\"> </span>autres cr\u00e9ances <span class=\"_ _56\"> </span>d\u2019EUR <span class=\"_ _60\"> </span>48,4 <span class=\"_ _56\"> </span>millions <span class=\"_ _56\"> </span>s\u2019explique principalement <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>l\u2019augmentation <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>factures <span class=\"_ _48\"> </span>de nos fournisseurs pay\u00e9es en avance. Au <span class=\"_ _47\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_ _47\"> </span>2022, <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _47\"> </span>''cr\u00e9ances <span class=\"_ _47\"> </span>non commerciales <span class=\"_ _4\"> </span>et <span class=\"_ _6d\"> </span>a<span class=\"_ _0\"></span>comptes <span class=\"_ _6d\"> </span>sur <span class=\"_ _4\"> </span>commandes'' <span class=\"_ _4e\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> principalement <span class=\"_ _0\"></span>compos\u00e9e de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>TVA \u00e0 <span class=\"_ _0\"></span>recevoir <span class=\"_ _0\"></span>pour un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>8,0 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>(EUR <span class=\"_ _0\"></span>3,6 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>en 2021<span class=\"ls1\">), des a<span class=\"_ _3\"></span>comptes vers\u00e9s \u00e0 des fournisseurs pour<span class=\"_ _3\"></span> </span>un montant <span class=\"_ _3\"></span>d\u2019EUR <span class=\"_ _3\"></span>28,7 millions <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _2\"></span>9,2<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>millions en 2021<span class=\"ls1\">) <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>subsides <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"> </span>recevoir <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>un <span class=\"_ _27\"> </span>montant </span>d\u2019EUR 2,9 millions (EUR 5,4 millions en 2021<span class=\"lsd1\">).</span> Au 31 <span class=\"_ _2\"></span>d\u00e9cembre 2<span class=\"_ _3\"></span>022, la <span class=\"_ _2\"></span>rubrique <span class=\"_ _3\"></span>\u00ab Autres cr\u00e9an<span class=\"_ _3\"></span>ces courantes \u00bb <span class=\"_ _51\"> </span>est <span class=\"_ _51\"> </span>compos\u00e9e <span class=\"_ _51\"> </span>d\u2019un <span class=\"_ _49\"> </span>\u00ab cr\u00e9dit <span class=\"_ _51\"> </span>d\u2019imp\u00f4t recherche \u00bb <span class=\"_ _27\"></span>d\u2019un <span class=\"_ _27\"></span>montant <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _1\"></span>2,2 <span class=\"_ _27\"> </span>millions <span class=\"_ _27\"></span>(EUR 1,9 <span class=\"_ _3\"></span>million <span class=\"_ _2\"></span>en 2021), <span class=\"_ _2\"></span>la p<span class=\"_ _3\"></span>artie <span class=\"_ _2\"></span>\u00e0 court <span class=\"_ _2\"></span>terme <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>notes financi\u00e8res aux clients de PT qui <span class=\"_ _0\"></span>sont exigibles dans les 12 <span class=\"_ _3\"></span>mois pour EUR <span class=\"_ _3\"></span>0,9 milli<span class=\"_ _3\"></span>on (EUR 0,7 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion en 2021<span class=\"ls1\">), <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>partie <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>court <span class=\"_ _1\"></span>terme <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>flux <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tr\u00e9sorerie </span>de <span class=\"_ _6d\"> </span>refinancement <span class=\"_ _5\"> </span>d\u2019<span class=\"_ _0\"></span>un <span class=\"_ _5\"> </span>client <span class=\"_ _5\"> </span>a<span class=\"_ _0\"></span>c<span class=\"_ _3\"></span>quis <span class=\"_ _6d\"> </span>aupr\u00e8s <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>\u2019un ancien <span class=\"_\"> </span>partenaire <span class=\"_ _5\"> </span>italien <span class=\"_\"> </span>pour <span class=\"_ _5\"> </span>EUR <span class=\"_\"> </span>0,5 <span class=\"_ _5\"> </span>million <span class=\"_\"> </span>et d\u2019autres cr\u00e9ances <span class=\"_ _2\"></span>pour un <span class=\"_ _2\"></span>montant d\u2019EUR 0,3 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illion (<span class=\"ls22\">2021<span class=\"ls5f\">: </span></span>EUR 0,2 million).   Au <span class=\"_ _5\"> </span>31 <span class=\"_ _5\"> </span>d\u00e9cembre <span class=\"_ _5\"> </span>2022<span class=\"ls5f\">, <span class=\"_\"> </span></span>le <span class=\"_ _5\"> </span>cash<span class=\"_ _0\"></span> <span class=\"_\"> </span>avec <span class=\"_ _5\"> </span>restrictions repr\u00e9sente <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>cash <span class=\"_ _51\"> </span>que <span class=\"_ _51\"> </span>la <span class=\"_ _51\"> </span>direction <span class=\"_ _51\"> </span>a <span class=\"_ _51\"> </span>rapatri\u00e9, repr\u00e9sentant <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>paiement <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>7,3 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>illions <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>sa filiale <span class=\"_ _0\"></span>russe. <span class=\"_ _0\"></span>Compte <span class=\"_ _0\"></span>tenu <span class=\"_ _0\"></span><span class=\"ls22\">de</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>situation <span class=\"_ _0\"></span>actuelle <span class=\"_ _0\"></span>en Russie, <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>autorit\u00e9s <span class=\"_ _4e\"> </span>be<span class=\"_ _0\"></span>lges<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ont <span class=\"_ _4\"> </span>temporairement bloqu\u00e9 <span class=\"_ _47\"> </span>ces <span class=\"_ _48\"> </span>fonds <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>cadre <span class=\"_ _47\"> </span>d'une <span class=\"_ _47\"> </span>mesure <span class=\"_ _48\"> </span>de r\u00e9vision <span class=\"_ _1\"></span>dans <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>contexte <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>l'embargo <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>uel<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u00e9crit en <span class=\"_ _0\"></span>Note <span class=\"_ _0\"></span>3.1. <span class=\"_ _0\"></span>Ces fo<span class=\"_ _0\"></span>nds sont <span class=\"_ _0\"></span>d\u00e9tenus <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>compte qui <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>l\u00e9galement <span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>\u00e9tenu <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>contr\u00f4l\u00e9 <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>IBA. Etant donn\u00e9 <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>d\u00e9lai <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9blo<span class=\"_ _3\"></span>cage <span class=\"_ _2\"></span>est <span class=\"_ _2\"></span>encore <span class=\"_ _2\"></span>incertain, les <span class=\"_ _47\"> </span>liquidit\u00e9s <span class=\"_ _47\"> </span>sont <span class=\"_ _47\"> </span>pr\u00e9sent\u00e9es <span class=\"_ _26\"> </span>comme <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs plut\u00f4t <span class=\"_ _49\"> </span>que <span class=\"_ _49\"> </span>comme <span class=\"_ _50\"> </span>tr\u00e9sorerie <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>\u00e9quivalents <span class=\"_ _49\"> </span>de tr\u00e9sorerie.  En <span class=\"_\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_\"> </span>le <span class=\"_\"> </span>groupe <span class=\"_\"> </span>IBA <span class=\"_\"> </span>a <span class=\"_\"> </span>conclu <span class=\"_\"> </span>une convention <span class=\"_ _58\"> </span>d\u2019achat <span class=\"_ _5b\"> </span>d\u2019actions <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>acheter <span class=\"_ _5b\"> </span>des actions d\u2019une entit\u00e9 d\u2019<span class=\"_ _3\"></span>investissement en capital.  <span class=\"_ _2\"></span>IBA a <span class=\"_ _58\"> </span>vers\u00e9 <span class=\"_ _58\"> </span>EUR <span class=\"_ _58\"> </span>1,5 <span class=\"_ _58\"> </span>million <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>augmenter <span class=\"_ _58\"> </span>sa participation <span class=\"_ _0\"></span>de 0,5% <span class=\"_ _0\"></span>\u00e0 25% <span class=\"_ _0\"></span>avec une <span class=\"_ _0\"></span>date effective de transfert de propri\u00e9t\u00e9 le 1er janvier 2023.    Les <span class=\"_ _4\"> </span>d\u00e9p\u00f4t<span class=\"_ _3\"></span>s <span class=\"_ _4e\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>court <span class=\"_ _4\"> </span>terme <span class=\"_ _6d\"> </span>ont<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>consid\u00e9rablement augment\u00e9 en <span class=\"_ _2\"></span>raison de <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>reclassification des <span class=\"_ _2\"></span>actifs \u00e0 long terme (Note <span class=\"ls22\">11</span>) relatifs \u00e0<span class=\"_ _3\"></span> un d\u00e9p\u00f4t en Chine qu<span class=\"_ _3\"></span>i arrivera \u00e0 \u00e9ch\u00e9ance en 2023. Au <span class=\"_ _51\"> </span>31 <span class=\"_ _51\"> </span>d\u00e9cembre <span class=\"_ _51\"> </span>2022<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _4\"> </span></span>la <span class=\"_ _51\"> </span>rubrique <span class=\"_ _51\"> </span>\u00ab Cr\u00e9ances d\u2019<span class=\"ls1\">Imp\u00f4ts <span class=\"_ _58\"> </span>sur <span class=\"_ _52\"> </span>le <span class=\"_ _52\"> </span>r\u00e9sultat <span class=\"_ _52\"> </span> \u00bb <span class=\"_ _58\"> </span>est <span class=\"_ _52\"> </span>principalement </span>compos\u00e9e <span class=\"_ _51\"> </span>d\u2019imp\u00f4ts <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>Belgique <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _51\"> </span>EUR <span class=\"_ _51\"> </span>2,2 millions <span class=\"_\"> </span>(EUR <span class=\"_\"> </span>2,2 <span class=\"_\"> </span>millions <span class=\"_\"> </span>d\u2019euros <span class=\"_\"> </span>en <span class=\"_\"> </span>2021), <span class=\"_\"> </span>aux \u00c9tats-Unis p<span class=\"_ _3\"></span>our EUR<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>1,6 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _3\"></span>(aucune en <span class=\"_ _2\"></span> <span class=\"_ _3\"></span>2021) <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> en <span class=\"_ _0\"></span>Russie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,4 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>(EUR <span class=\"_ _0\"></span>0,4 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>en 2021<span class=\"ls1\">) </span>Le <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>a un <span class=\"_ _0\"></span>contentieux<span class=\"_ _0\"></span> fiscal <span class=\"_ _0\"></span>ouvert <span class=\"_ _0\"></span>concernant la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9duct<span class=\"_ _3\"></span>ibilit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>certaines <span class=\"_ _1\"></span>d\u00e9penses <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>R&amp;D <span class=\"_ _0\"></span>pour EUR 0,9 million <span class=\"_ _0\"></span>Cependant, le groupe est convaincu que le risque est faible<span class=\"ls5f\">. <span class=\"_ _3\"></span><span class=\"ls1\">Par cons\u00e9quence, le Groupe </span></span>a <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la fois <span class=\"_ _2\"></span>un pas<span class=\"_ _3\"></span>sif f<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>scal <span class=\"_ _2\"></span>courant <span class=\"_ _3\"></span>et <span class=\"_ _2\"></span>une cr\u00e9ance <span class=\"_ _1\"></span>fiscale <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ouran<span class=\"_ _3\"></span>te <span class=\"_ _1\"></span>\u00e9quivalente <span class=\"_ _1\"></span>inclue <span class=\"_ _1\"></span>dans <span class=\"_ _27\"></span>le solde <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i-dessus.<span class=\"lsd8\">  </span>Le <span class=\"_ _1\"></span>litige <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>r\u00e9solu <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _1\"></span>2023, confirmant <span class=\"_ _51\"> </span>que <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _51\"> </span>soldes <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>mptab<span class=\"_ _3\"></span>ilis\u00e9s <span class=\"_ _51\"> </span>au <span class=\"_ _50\"> </span>31 d\u00e9cembre <span class=\"_ _48\"> </span>2022<span class=\"lsd9\">  </span>\u00e9taient <span class=\"_ _47\"> </span>appropri\u00e9es <span class=\"_ _48\"> </span>car <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>passif sera extourn\u00e9 et l'actif r\u00e9alis\u00e9.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__158": {
   "value": "14.1. <span class=\"_ _69\"> </span>CR\u00c9ANCES COMMERCIALE<span class=\"_ _0\"></span>S Les cr\u00e9ances commerciales sont d\u00e9taill\u00e9es comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Montants factur<span class=\"_ _0\"></span>\u00e9s aux clients sur commandes e<span class=\"_ _0\"></span>n cours, mais pour lesquels le paieme<span class=\"_ _0\"></span>nt n\u2019a pas encore \u00e9t<span class=\"_ _0\"></span>\u00e9 re\u00e7u \u00e0 la date de cl\u00f4ture<span class=\"_ _0\"></span> 4 255 11<span class=\"ls1\"> </span>161<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales relatives aux cli<span class=\"_ _0\"></span>ents qui ne sont pas en position d'actif sur c<span class=\"_ _0\"></span>ontrats 75<span class=\"ls1\"> </span>514<span class=\"ls1\"> </span>103<span class=\"ls1\"> 852<span class=\"_ _0\"></span> </span>Provisions pour pe<span class=\"_ _0\"></span>rtes de cr\u00e9dit attendues s<span class=\"_ _0\"></span>ur cr\u00e9ances commerciales (-) -3 <span class=\"ls98\">960</span> -3 <span class=\"ls98\">364</span> TOTAL 75<span class=\"ls1\"> </span>809<span class=\"ls1\"> </span>111<span class=\"ls1\"> 649<span class=\"_ _0\"></span> </span>L\u2019augmentation des <span class=\"_ _2\"></span>cr\u00e9ances commerciales <span class=\"_ _2\"></span>s\u2019\u00e9l\u00e8ve \u00e0 EUR <span class=\"_ _1\"></span>35,8 <span class=\"_ _1\"></span>millions <span class=\"_ _1\"></span>d\u2019euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>au <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9<span class=\"_ _3\"></span>cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span> qui <span class=\"_ _46\"> </span>s\u2019explique <span class=\"_ _46\"> </span>principalement <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>ar <span class=\"_ _7\"> </span>d\u2019importantes factures <span class=\"_\"> </span>d\u2019\u00e9tape <span class=\"_\"> </span>\u00e9mises <span class=\"_\"> </span>en <span class=\"_\"> </span>Chine <span class=\"_\"> </span>avant <span class=\"_\"> </span>la <span class=\"_\"> </span>fin <span class=\"_\"> </span>de l\u2019ann\u00e9e.   Les <span class=\"_ _51\"> </span>cr\u00e9ances <span class=\"_ _51\"> </span>commerciales <span class=\"_ _51\"> </span>(\u00e0 <span class=\"_ _51\"> </span>l\u2019exclusion <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>la provision <span class=\"_ _44\"> </span>pour <span class=\"_ _44\"> </span>pertes <span class=\"_ _44\"> </span>de <span class=\"_ _44\"> </span>cr\u00e9dit <span class=\"_ _44\"> </span>attendues) comprennent <span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls22\">en</span> <span class=\"_ _0\"></span><span class=\"ls22\">202</span>2 <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>0,1 <span class=\"_ _0\"></span>million<span class=\"_ _2\"></span> relative <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>revalorisation <span class=\"_ _2c\"></span>des <span class=\"_ _2\"></span>cr\u00e9ances <span class=\"_ _2\"></span>commerciales dans une <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>tre devise <span class=\"_ _2\"></span>que la d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>vise <span class=\"_ _2\"></span>fo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ctionnelle des<span class=\"_ _2\"></span> diff\u00e9rentes <span class=\"_ _47\"> </span>entit\u00e9s <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>onsolid\u00e9<span class=\"_ _3\"></span>es <span class=\"_ _48\"> </span>(EUR <span class=\"_ _47\"> </span>0,4 <span class=\"_ _48\"> </span>million <span class=\"_ _47\"> </span>en 202<span class=\"ls1\">1<span class=\"lsd1\">).</span> </span>Au <span class=\"_ _49\"> </span>31 <span class=\"_ _49\"> </span>d\u00e9cembre, <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>\u2019ana<span class=\"_ _3\"></span>lyse <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>l\u2019\u00e9ch\u00e9ancier <span class=\"_ _49\"> </span>des cr\u00e9ances <span class=\"_ _0\"></span>commerciales <span class=\"_ _0\"></span>(\u00e0 <span class=\"_ _0\"></span>l\u2019exception <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>provisions pour <span class=\"_ _0\"></span>pertes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dit <span class=\"_ _0\"></span>attendues<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pr\u00e9sente <span class=\"_ _0\"></span>comme suit : (EUR 000) TOTAL non \u00e9chu &lt; 30 jours 30<span class=\"ls1\">-</span>59<span class=\"ls1\"> </span>60<span class=\"ls1\">-</span>89<span class=\"ls1\"> </span>90<span class=\"ls1\">-179 </span>180<span class=\"ls1\">-269 </span>270<span class=\"ls1\">-360<span class=\"_ _0\"></span> </span>&gt; 1 an 2021 79<span class=\"ls1\"> </span>769<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>8 876 1 051 17<span class=\"ls1\"> </span>549<span class=\"ls1\"> </span>863<span class=\"ls1\"> </span>2 788 3 152 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>2022 113<span class=\"ls1\"> 663<span class=\"_ _0\"></span> </span>49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>627<span class=\"ls1\"> </span>5 297 1 785 2 087 3 844 3 566 6 609 Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre <span class=\"_ _0\"></span>2022<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _0\"></span></span>l<span class=\"ls22\">es</span> <span class=\"_ _0\"></span>provision<span class=\"ls67\">s <span class=\"_ _0\"></span></span>pour <span class=\"_ _0\"></span>perte<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>de cr\u00e9dit at<span class=\"_ _3\"></span>tendues s<span class=\"_ _3\"></span>ur cr\u00e9ances <span class=\"_ _2\"></span>commerciales s\u2019\u00e9l\u00e8ve <span class=\"_ _2\"></span>\u00e0 EUR <span class=\"_ _27\"></span>3,4 <span class=\"_ _26\"> </span>millions<span class=\"ls5f\">. <span class=\"_ _27\"> </span></span>Pour <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>alculer <span class=\"_ _1\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _27\"></span>pertes <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>dit attendues, le <span class=\"_ _0\"></span>groupe IBA <span class=\"_ _0\"></span> applique la <span class=\"_ _0\"></span>matrice globale d\u00e9crite <span class=\"_ _26\"> </span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>politiques <span class=\"_ _26\"> </span>comptables. <span class=\"_ _26\"> </span>La <span class=\"_ _26\"> </span>perte <span class=\"_ _27\"> </span>de cr\u00e9dit <span class=\"_ _6d\"> </span>est <span class=\"_ _4e\"> </span>alors <span class=\"_ _4e\"> </span>revue <span class=\"_ _4e\"> </span>en <span class=\"_ _6d\"> </span>d\u00e9tail <span class=\"_ _6d\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _5\"> </span>prendre <span class=\"_ _4e\"> </span>en consid\u00e9ration d\u2019<span class=\"_ _0\"></span>autres facteurs sp\u00e9cifiques <span class=\"_ _0\"></span>\u00e0 certains clients <span class=\"_ _26\"> </span>tels <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>re<span class=\"_ _0\"></span>-n\u00e9gociat<span class=\"_ _3\"></span>ion, <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>op\u00e9rations<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>de refinancement du client et les garanties re\u00e7ues.Le tableau ci-dessous explique la relation entre les pertes de cr\u00e9dit attendues et les cr\u00e9an<span class=\"_ _3\"></span>ces <span class=\"_ _0\"></span>commerciales : Due Due from 1 from 91 Due from Due from Due more Not to 90 to 180 181 to 270 271 to 360 than 360 Total Trade (EUR 000) overdue days days days days days receivable Taux de pertes <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> cr\u00e9dit at<span class=\"_ _0\"></span>tendues 0%<span class=\"ls1\"> </span>25%<span class=\"ls1\"> </span>50%<span class=\"ls1\"> </span>75%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 11<span class=\"ls1\"> </span>535<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>476<span class=\"ls1\"> </span>863<span class=\"ls1\"> </span>2 788 3 152 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>79<span class=\"ls1\"> </span>769<span class=\"ls1\"> </span>Pertes <span class=\"lsb0\">de</span> cr\u00e9dit attendues c<span class=\"_ _0\"></span>alcul\u00e9es 216<span class=\"ls1\"> </span>1 394 2 364 33<span class=\"ls1\"> </span>955<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>929<span class=\"ls1\"> </span>Ajustement pour b<span class=\"_ _0\"></span>alances individuelles<span class=\"_ _0\"></span> non risqu\u00e9es -<span class=\"ls98\">39</span> -1 <span class=\"ls98\">348</span> -2 <span class=\"ls98\">309</span> -<span class=\"ls98\">30</span> 273 -<span class=\"ls98\">33</span> 969 Provision pour per<span class=\"_ _0\"></span>tes de cr\u00e9dit attendues comptabilis\u00e9es a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2021 177<span class=\"ls1\"> </span>46<span class=\"ls1\"> </span>55<span class=\"ls1\"> </span>3 682 3 960 Du Du entre entre 1 91 et Du entre Du entre Total Non et 90 180 181 et 270 271 et 360 Du \u00e0 plus Cr\u00e9ances (EUR 000) \u00e9chu jours jours jours jours de 360jours commerciales<span class=\"_ _0\"></span> Taux de pertes <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> cr\u00e9dit at<span class=\"_ _0\"></span>tendues 0%<span class=\"ls1\"> </span>25%<span class=\"ls1\"> </span>50%<span class=\"ls1\"> </span>75%<span class=\"ls1\"> </span>100%<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales 49<span class=\"ls1\"> </span>848<span class=\"ls1\"> </span>47<span class=\"ls1\"> </span>709<span class=\"ls1\"> </span>2 087 3 844 3 566 6 609 113<span class=\"ls1\"> 663<span class=\"_ _0\"></span> </span>Pertes <span class=\"lsb0\">de</span> cr\u00e9dit attendues c<span class=\"_ _0\"></span>alcul\u00e9es 522<span class=\"ls1\"> </span>1 922 2 675 6 609 11<span class=\"ls1\"> </span>727<span class=\"ls1\"> </span>Ajustement pour b<span class=\"_ _0\"></span>alances individuelles<span class=\"_ _0\"></span> non risqu\u00e9es -309 -1 <span class=\"ls98\">753</span> -2 <span class=\"ls98\">624</span> -3 <span class=\"ls98\">677</span> -8 <span class=\"ls98\">363</span> Provision pour pert<span class=\"_ _0\"></span>es de cr\u00e9dit attendues comptabilis\u00e9es a<span class=\"_ _0\"></span>u 31 d\u00e9cembre 2022 213<span class=\"ls1\"> </span>169<span class=\"ls1\"> </span>50<span class=\"ls1\"> </span>2 932 3 364 Les changements <span class=\"_ _3\"></span>apport\u00e9s \u00e0<span class=\"_ _3\"></span> l<span class=\"ls22\">a </span>provi<span class=\"_ _3\"></span>sion pour <span class=\"_ _3\"></span>pertes sur <span class=\"_ _2\"></span>cr\u00e9anc<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s attendues <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> cours d<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>deux derni\u00e8res <span class=\"_ _3\"></span>ann\u00e9es sont les suivants :  (EUR 000) Au 1er janvier <span class=\"_ _0\"></span>2021 4 026 Dotation de l\u2019ann\u00e9<span class=\"_ _0\"></span>e 595<span class=\"ls1\"> </span>Utilisation 0 Reprise -882 Transferts vers l<span class=\"_ _0\"></span>es actifs destin\u00e9s \u00e0 \u00eatr<span class=\"_ _0\"></span>e c\u00e9d\u00e9s 221<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 3 960 Dotation de l\u2019ann\u00e9<span class=\"_ _0\"></span>e 588<span class=\"ls1\"> </span>Utilisation -<span class=\"ls98\">24</span> Reprise -1 <span class=\"ls98\">337</span> Transferts depuis les<span class=\"_ _0\"></span> actifs destin\u00e9s \u00e0 \u00eatre c\u00e9<span class=\"_ _0\"></span>d\u00e9s 177<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 3 364 Les <span class=\"_ _47\"> </span>reprises <span class=\"_ _47\"> </span>repr\u00e9sentent <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>paiements <span class=\"_ _47\"> </span>re\u00e7us <span class=\"_ _47\"> </span>des clients <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>provisionn\u00e9s <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ann\u00e9es pr\u00e9c\u00e9dentes <span class=\"_\"> </span>et <span class=\"_\"> </span>conce<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>nent <span class=\"_\"> </span>principalement <span class=\"_\"> </span>l\u2019activit\u00e9 aux \u00c9tats-Unis.   La <span class=\"_ _27\"> </span>charge <span class=\"_ _27\"> </span>pour <span class=\"_ _26\"> </span>perte <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _27\"> </span>attendue <span class=\"_ _27\"></span>est <span class=\"_ _27\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>cluse dans <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rubrique <span class=\"_ _0\"></span>\u00ab <span class=\"_ _1\"></span>Frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>administratifs <span class=\"_ _0\"></span>\u00bb du compte de r\u00e9sultats.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__162-1": {
   "value": "14.2. <span class=\"_ _69\"> </span>AUTRES ACTIFS CIRCULANTS ET AUTRES CR\u00c9ANCES Les autres cr\u00e9ances s<span class=\"_ _0\"></span>ont d\u00e9taill\u00e9es comme suit :(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Cr\u00e9ances non com<span class=\"_ _0\"></span>merciales et acompt<span class=\"_ _0\"></span>es sur commandes<span class=\"_ _0\"></span> 9 477 11<span class=\"ls1\"> </span>652<span class=\"ls1\"> </span>Advance payments<span class=\"_ _0\"></span> 9 156 28<span class=\"ls1\"> </span>633<span class=\"ls1\"> </span>Charges \u00e0 repo<span class=\"_ _0\"></span>rter 5 192 5 724 Produits acquis rela<span class=\"_ _0\"></span>tifs aux contrats de m<span class=\"_ _0\"></span>aintenance 11<span class=\"ls1\"> </span>283<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>219<span class=\"ls1\"> </span>Produits acquis <span class=\"_ _0\"></span>autres 215<span class=\"ls1\"> </span>362<span class=\"ls1\"> </span>Cr\u00e9ances d\u2019imp\u00f4ts s<span class=\"_ _0\"></span>ur le r\u00e9sultat 3 298 3 392 Autres cr\u00e9ances co<span class=\"_ _0\"></span>urantes 2 868 3 975 Cash avec restrictio<span class=\"_ _0\"></span>ns sup\u00e9rieures \u00e0 3 mois<span class=\"_ _0\"></span> 0 7 260 Pr\u00e9paiement sur i<span class=\"_ _0\"></span>nvestissements en actions<span class=\"_ _0\"></span> 0 1 538 D\u00e9p\u00f4t \u00e0 cout terme <span class=\"_ _0\"></span>qui ne sont pas tr\u00e8s liquides<span class=\"_ _0\"></span>  0 11<span class=\"ls1\"> </span>138<span class=\"ls1\"> </span>TOTAL 41<span class=\"ls1\"> </span>489<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>893Au <span class=\"_ _51\"> </span>31 <span class=\"_ _51\"> </span>d\u00e9cembre <span class=\"_ _51\"> </span>2022<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _4\"> </span></span>la <span class=\"_ _51\"> </span>rubrique <span class=\"_ _51\"> </span>\u00ab Cr\u00e9ances d\u2019<span class=\"ls1\">Imp\u00f4ts <span class=\"_ _58\"> </span>sur <span class=\"_ _52\"> </span>le <span class=\"_ _52\"> </span>r\u00e9sultat <span class=\"_ _52\"> </span> \u00bb <span class=\"_ _58\"> </span>est <span class=\"_ _52\"> </span>principalement </span>compos\u00e9e <span class=\"_ _51\"> </span>d\u2019imp\u00f4ts <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>Belgique <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _51\"> </span>EUR <span class=\"_ _51\"> </span>2,2 millions <span class=\"_\"> </span>(EUR <span class=\"_\"> </span>2,2 <span class=\"_\"> </span>millions <span class=\"_\"> </span>d\u2019euros <span class=\"_\"> </span>en <span class=\"_\"> </span>2021), <span class=\"_\"> </span>aux \u00c9tats-Unis p<span class=\"_ _3\"></span>our EUR<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>1,6 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _3\"></span>(aucune en <span class=\"_ _2\"></span> <span class=\"_ _3\"></span>2021) <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> en <span class=\"_ _0\"></span>Russie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,4 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>(EUR <span class=\"_ _0\"></span>0,4 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>en 2021<span class=\"ls1\">) </span>Le <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>a un <span class=\"_ _0\"></span>contentieux<span class=\"_ _0\"></span> fiscal <span class=\"_ _0\"></span>ouvert <span class=\"_ _0\"></span>concernant la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9duct<span class=\"_ _3\"></span>ibilit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>certaines <span class=\"_ _1\"></span>d\u00e9penses <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>R&amp;D <span class=\"_ _0\"></span>pour EUR 0,9 million <span class=\"_ _0\"></span>Cependant, le groupe est convaincu que le risque est faible<span class=\"ls5f\">. <span class=\"_ _3\"></span><span class=\"ls1\">Par cons\u00e9quence, le Groupe </span></span>a <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la fois <span class=\"_ _2\"></span>un pas<span class=\"_ _3\"></span>sif f<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>scal <span class=\"_ _2\"></span>courant <span class=\"_ _3\"></span>et <span class=\"_ _2\"></span>une cr\u00e9ance <span class=\"_ _1\"></span>fiscale <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ouran<span class=\"_ _3\"></span>te <span class=\"_ _1\"></span>\u00e9quivalente <span class=\"_ _1\"></span>inclue <span class=\"_ _1\"></span>dans <span class=\"_ _27\"></span>le solde <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i-dessus.<span class=\"lsd8\">  </span>Le <span class=\"_ _1\"></span>litige <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>r\u00e9solu <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _1\"></span>2023, confirmant <span class=\"_ _51\"> </span>que <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _51\"> </span>soldes <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>mptab<span class=\"_ _3\"></span>ilis\u00e9s <span class=\"_ _51\"> </span>au <span class=\"_ _50\"> </span>31 d\u00e9cembre <span class=\"_ _48\"> </span>2022<span class=\"lsd9\">  </span>\u00e9taient <span class=\"_ _47\"> </span>appropri\u00e9es <span class=\"_ _48\"> </span>car <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>passif sera extourn\u00e9 et l'actif r\u00e9alis\u00e9.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__161": {
   "value": "14.2. <span class=\"_ _69\"> </span>AUTRES ACTIFS CIRCULANTS ET AUTRES CR\u00c9ANCES Les autres cr\u00e9ances s<span class=\"_ _0\"></span>ont d\u00e9taill\u00e9es comme suit :(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Cr\u00e9ances non com<span class=\"_ _0\"></span>merciales et acompt<span class=\"_ _0\"></span>es sur commandes<span class=\"_ _0\"></span> 9 477 11<span class=\"ls1\"> </span>652<span class=\"ls1\"> </span>Advance payments<span class=\"_ _0\"></span> 9 156 28<span class=\"ls1\"> </span>633<span class=\"ls1\"> </span>Charges \u00e0 repo<span class=\"_ _0\"></span>rter 5 192 5 724 Produits acquis rela<span class=\"_ _0\"></span>tifs aux contrats de m<span class=\"_ _0\"></span>aintenance 11<span class=\"ls1\"> </span>283<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>219<span class=\"ls1\"> </span>Produits acquis <span class=\"_ _0\"></span>autres 215<span class=\"ls1\"> </span>362<span class=\"ls1\"> </span>Cr\u00e9ances d\u2019imp\u00f4ts s<span class=\"_ _0\"></span>ur le r\u00e9sultat 3 298 3 392 Autres cr\u00e9ances co<span class=\"_ _0\"></span>urantes 2 868 3 975 Cash avec restrictio<span class=\"_ _0\"></span>ns sup\u00e9rieures \u00e0 3 mois<span class=\"_ _0\"></span> 0 7 260 Pr\u00e9paiement sur i<span class=\"_ _0\"></span>nvestissements en actions<span class=\"_ _0\"></span> 0 1 538 D\u00e9p\u00f4t \u00e0 cout terme <span class=\"_ _0\"></span>qui ne sont pas tr\u00e8s liquides<span class=\"_ _0\"></span>  0 11<span class=\"ls1\"> </span>138<span class=\"ls1\"> </span>TOTAL 41<span class=\"ls1\"> </span>489<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>893<span class=\"ls1\"> </span>Les <span class=\"_ _1\"></span>autres <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>reprises <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>\u00e9tat <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>situation financi\u00e8re <span class=\"_ _2\"></span>comprennent pri<span class=\"_ _3\"></span>ncipalement <span class=\"_ _2\"></span>les acomptes sur <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>commandes, <span class=\"_ _47\"> </span>les <span class=\"_ _47\"> </span>charges <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _47\"> </span>reporter <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>les produits acquis. Pour <span class=\"_ _52\"> </span>l\u2019ann\u00e9e <span class=\"_ _52\"> </span>2022, <span class=\"_ _52\"> </span>l\u2019augmentation <span class=\"_ _52\"> </span>des <span class=\"_ _52\"> </span>autres cr\u00e9ances <span class=\"_ _56\"> </span>d\u2019EUR <span class=\"_ _60\"> </span>48,4 <span class=\"_ _56\"> </span>millions <span class=\"_ _56\"> </span>s\u2019explique principalement <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>l\u2019augmentation <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>factures <span class=\"_ _48\"> </span>de nos fournisseurs pay\u00e9es en avance. Au <span class=\"_ _47\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_ _47\"> </span>2022, <span class=\"_ _47\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _47\"> </span>''cr\u00e9ances <span class=\"_ _47\"> </span>non commerciales <span class=\"_ _4\"> </span>et <span class=\"_ _6d\"> </span>a<span class=\"_ _0\"></span>comptes <span class=\"_ _6d\"> </span>sur <span class=\"_ _4\"> </span>commandes'' <span class=\"_ _4e\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> principalement <span class=\"_ _0\"></span>compos\u00e9e de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>TVA \u00e0 <span class=\"_ _0\"></span>recevoir <span class=\"_ _0\"></span>pour un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>8,0 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>(EUR <span class=\"_ _0\"></span>3,6 <span class=\"_ _0\"></span>millions <span class=\"_ _0\"></span>en 2021<span class=\"ls1\">), des a<span class=\"_ _3\"></span>comptes vers\u00e9s \u00e0 des fournisseurs pour<span class=\"_ _3\"></span> </span>un montant <span class=\"_ _3\"></span>d\u2019EUR <span class=\"_ _3\"></span>28,7 millions <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _2\"></span>9,2<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>millions en 2021<span class=\"ls1\">) <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_ _27\"></span>des <span class=\"_ _26\"> </span>subsides <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"> </span>recevoir <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>un <span class=\"_ _27\"> </span>montant </span>d\u2019EUR 2,9 millions (EUR 5,4 millions en 2021<span class=\"lsd1\">).</span> Au 31 <span class=\"_ _2\"></span>d\u00e9cembre 2<span class=\"_ _3\"></span>022, la <span class=\"_ _2\"></span>rubrique <span class=\"_ _3\"></span>\u00ab Autres cr\u00e9an<span class=\"_ _3\"></span>ces courantes \u00bb <span class=\"_ _51\"> </span>est <span class=\"_ _51\"> </span>compos\u00e9e <span class=\"_ _51\"> </span>d\u2019un <span class=\"_ _49\"> </span>\u00ab cr\u00e9dit <span class=\"_ _51\"> </span>d\u2019imp\u00f4t recherche \u00bb <span class=\"_ _27\"></span>d\u2019un <span class=\"_ _27\"></span>montant <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _1\"></span>2,2 <span class=\"_ _27\"> </span>millions <span class=\"_ _27\"></span>(EUR 1,9 <span class=\"_ _3\"></span>million <span class=\"_ _2\"></span>en 2021), <span class=\"_ _2\"></span>la p<span class=\"_ _3\"></span>artie <span class=\"_ _2\"></span>\u00e0 court <span class=\"_ _2\"></span>terme <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>notes financi\u00e8res aux clients de PT qui <span class=\"_ _0\"></span>sont exigibles dans les 12 <span class=\"_ _3\"></span>mois pour EUR <span class=\"_ _3\"></span>0,9 milli<span class=\"_ _3\"></span>on (EUR 0,7 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion en 2021<span class=\"ls1\">), <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>partie <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>court <span class=\"_ _1\"></span>terme <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>flux <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tr\u00e9sorerie </span>de <span class=\"_ _6d\"> </span>refinancement <span class=\"_ _5\"> </span>d\u2019<span class=\"_ _0\"></span>un <span class=\"_ _5\"> </span>client <span class=\"_ _5\"> </span>a<span class=\"_ _0\"></span>c<span class=\"_ _3\"></span>quis <span class=\"_ _6d\"> </span>aupr\u00e8s <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>\u2019un ancien <span class=\"_\"> </span>partenaire <span class=\"_ _5\"> </span>italien <span class=\"_\"> </span>pour <span class=\"_ _5\"> </span>EUR <span class=\"_\"> </span>0,5 <span class=\"_ _5\"> </span>million <span class=\"_\"> </span>et d\u2019autres cr\u00e9ances <span class=\"_ _2\"></span>pour un <span class=\"_ _2\"></span>montant d\u2019EUR 0,3 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>illion (<span class=\"ls22\">2021<span class=\"ls5f\">: </span></span>EUR 0,2 million).   Au <span class=\"_ _5\"> </span>31 <span class=\"_ _5\"> </span>d\u00e9cembre <span class=\"_ _5\"> </span>2022<span class=\"ls5f\">, <span class=\"_\"> </span></span>le <span class=\"_ _5\"> </span>cash<span class=\"_ _0\"></span> <span class=\"_\"> </span>avec <span class=\"_ _5\"> </span>restrictions repr\u00e9sente <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>cash <span class=\"_ _51\"> </span>que <span class=\"_ _51\"> </span>la <span class=\"_ _51\"> </span>direction <span class=\"_ _51\"> </span>a <span class=\"_ _51\"> </span>rapatri\u00e9, repr\u00e9sentant <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>paiement <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>7,3 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>illions <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>sa filiale <span class=\"_ _0\"></span>russe. <span class=\"_ _0\"></span>Compte <span class=\"_ _0\"></span>tenu <span class=\"_ _0\"></span><span class=\"ls22\">de</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>situation <span class=\"_ _0\"></span>actuelle <span class=\"_ _0\"></span>en Russie, <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>autorit\u00e9s <span class=\"_ _4e\"> </span>be<span class=\"_ _0\"></span>lges<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ont <span class=\"_ _4\"> </span>temporairement bloqu\u00e9 <span class=\"_ _47\"> </span>ces <span class=\"_ _48\"> </span>fonds <span class=\"_ _47\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>cadre <span class=\"_ _47\"> </span>d'une <span class=\"_ _47\"> </span>mesure <span class=\"_ _48\"> </span>de r\u00e9vision <span class=\"_ _1\"></span>dans <span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>contexte <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>l'embargo <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>uel<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u00e9crit en <span class=\"_ _0\"></span>Note <span class=\"_ _0\"></span>3.1. <span class=\"_ _0\"></span>Ces fo<span class=\"_ _0\"></span>nds sont <span class=\"_ _0\"></span>d\u00e9tenus <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>compte qui <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>l\u00e9galement <span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>\u00e9tenu <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>contr\u00f4l\u00e9 <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>IBA. Etant donn\u00e9 <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>d\u00e9lai <span class=\"_ _2\"></span>de <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>\u00e9blo<span class=\"_ _3\"></span>cage <span class=\"_ _2\"></span>est <span class=\"_ _2\"></span>encore <span class=\"_ _2\"></span>incertain, les <span class=\"_ _47\"> </span>liquidit\u00e9s <span class=\"_ _47\"> </span>sont <span class=\"_ _47\"> </span>pr\u00e9sent\u00e9es <span class=\"_ _26\"> </span>comme <span class=\"_ _47\"> </span>autres <span class=\"_ _47\"> </span>actifs plut\u00f4t <span class=\"_ _49\"> </span>que <span class=\"_ _49\"> </span>comme <span class=\"_ _50\"> </span>tr\u00e9sorerie <span class=\"_ _49\"> </span>et <span class=\"_ _49\"> </span>\u00e9quivalents <span class=\"_ _49\"> </span>de tr\u00e9sorerie.  En <span class=\"_\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_\"> </span>le <span class=\"_\"> </span>groupe <span class=\"_\"> </span>IBA <span class=\"_\"> </span>a <span class=\"_\"> </span>conclu <span class=\"_\"> </span>une convention <span class=\"_ _58\"> </span>d\u2019achat <span class=\"_ _5b\"> </span>d\u2019actions <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>acheter <span class=\"_ _5b\"> </span>des actions d\u2019une entit\u00e9 d\u2019<span class=\"_ _3\"></span>investissement en capital.  <span class=\"_ _2\"></span>IBA a <span class=\"_ _58\"> </span>vers\u00e9 <span class=\"_ _58\"> </span>EUR <span class=\"_ _58\"> </span>1,5 <span class=\"_ _58\"> </span>million <span class=\"_ _58\"> </span>pour <span class=\"_ _58\"> </span>augmenter <span class=\"_ _58\"> </span>sa participation <span class=\"_ _0\"></span>de 0,5% <span class=\"_ _0\"></span>\u00e0 25% <span class=\"_ _0\"></span>avec une <span class=\"_ _0\"></span>date effective de transfert de propri\u00e9t\u00e9 le 1er janvier 2023.    Les <span class=\"_ _4\"> </span>d\u00e9p\u00f4t<span class=\"_ _3\"></span>s <span class=\"_ _4e\"> </span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>court <span class=\"_ _4\"> </span>terme <span class=\"_ _6d\"> </span>ont<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>consid\u00e9rablement augment\u00e9 en <span class=\"_ _2\"></span>raison de <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>reclassification des <span class=\"_ _2\"></span>actifs \u00e0 long terme (Note <span class=\"ls22\">11</span>) relatifs \u00e0<span class=\"_ _3\"></span> un d\u00e9p\u00f4t en Chine qu<span class=\"_ _3\"></span>i arrivera \u00e0 \u00e9ch\u00e9ance en 2023. Au <span class=\"_ _51\"> </span>31 <span class=\"_ _51\"> </span>d\u00e9cembre <span class=\"_ _51\"> </span>2022<span class=\"_ _0\"></span><span class=\"ls5f\">, <span class=\"_ _4\"> </span></span>la <span class=\"_ _51\"> </span>rubrique <span class=\"_ _51\"> </span>\u00ab Cr\u00e9ances d\u2019<span class=\"ls1\">Imp\u00f4ts <span class=\"_ _58\"> </span>sur <span class=\"_ _52\"> </span>le <span class=\"_ _52\"> </span>r\u00e9sultat <span class=\"_ _52\"> </span> \u00bb <span class=\"_ _58\"> </span>est <span class=\"_ _52\"> </span>principalement </span>compos\u00e9e <span class=\"_ _51\"> </span>d\u2019imp\u00f4ts <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>Belgique <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>our <span class=\"_ _51\"> </span>EUR <span class=\"_ _51\"> </span>2,2 millions <span class=\"_\"> </span>(EUR <span class=\"_\"> </span>2,2 <span class=\"_\"> </span>millions <span class=\"_\"> </span>d\u2019euros <span class=\"_\"> </span>en <span class=\"_\"> </span>2021), <span class=\"_\"> </span>aux \u00c9tats-Unis p<span class=\"_ _3\"></span>our EUR<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>1,6 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _3\"></span>(aucune en <span class=\"_ _2\"></span> <span class=\"_ _3\"></span>2021) <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> en <span class=\"_ _0\"></span>Russie <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,4 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>(EUR <span class=\"_ _0\"></span>0,4 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>en 2021<span class=\"ls1\">) </span>Le <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>a un <span class=\"_ _0\"></span>contentieux<span class=\"_ _0\"></span> fiscal <span class=\"_ _0\"></span>ouvert <span class=\"_ _0\"></span>concernant la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9duct<span class=\"_ _3\"></span>ibilit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>certaines <span class=\"_ _1\"></span>d\u00e9penses <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>R&amp;D <span class=\"_ _0\"></span>pour EUR 0,9 million <span class=\"_ _0\"></span>Cependant, le groupe est convaincu que le risque est faible<span class=\"ls5f\">. <span class=\"_ _3\"></span><span class=\"ls1\">Par cons\u00e9quence, le Groupe </span></span>a <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omptabilis\u00e9 <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la fois <span class=\"_ _2\"></span>un pas<span class=\"_ _3\"></span>sif f<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>scal <span class=\"_ _2\"></span>courant <span class=\"_ _3\"></span>et <span class=\"_ _2\"></span>une cr\u00e9ance <span class=\"_ _1\"></span>fiscale <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ouran<span class=\"_ _3\"></span>te <span class=\"_ _1\"></span>\u00e9quivalente <span class=\"_ _1\"></span>inclue <span class=\"_ _1\"></span>dans <span class=\"_ _27\"></span>le solde <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i-dessus.<span class=\"lsd8\">  </span>Le <span class=\"_ _1\"></span>litige <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>r\u00e9solu <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u00e9but <span class=\"_ _1\"></span>2023, confirmant <span class=\"_ _51\"> </span>que <span class=\"_ _51\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _51\"> </span>soldes <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>mptab<span class=\"_ _3\"></span>ilis\u00e9s <span class=\"_ _51\"> </span>au <span class=\"_ _50\"> </span>31 d\u00e9cembre <span class=\"_ _48\"> </span>2022<span class=\"lsd9\">  </span>\u00e9taient <span class=\"_ _47\"> </span>appropri\u00e9es <span class=\"_ _48\"> </span>car <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>passif sera extourn\u00e9 et l'actif r\u00e9alis\u00e9.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__166": {
   "value": "15.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Tr\u00e9sorerie et \u00e9quivalent<span class=\"_ _2\"></span>s de tr\u00e9sorerie </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Soldes bancaires et<span class=\"_ _0\"></span> 197<span class=\"ls1\"> 370<span class=\"_ _0\"></span> </span>108<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>caisses                   <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                                         <span class=\"_ _0\"></span> Comptes avec des <span class=\"_ _0\"></span>restrictions \u00e0 moins de 3 0 0 mois                         <span class=\"_ _0\"></span>                                              <span class=\"_ _0\"></span>        D\u00e9p\u00f4ts bancaires <span class=\"_ _0\"></span>\u00e0 court terme 1 900 50<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>TR\u00c9SORERIE ET<span class=\"_ _0\"></span> \u00c9QUIVALENTS DE TR\u00c9<span class=\"_ _0\"></span>SORERIE 199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>Les <span class=\"_ _4e\"> </span>d\u00e9p\u00f4ts <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4e\"> </span>court <span class=\"_ _4e\"> </span>term<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>une <span class=\"_ _4\"> </span>maturit\u00e9<span class=\"_ _0\"></span> moyenne <span class=\"_ _53\"> </span>inf\u00e9rieure <span class=\"_ _53\"> </span>\u00e0 <span class=\"_ _53\"> </span>30 <span class=\"_ _5a\"> </span>jours <span class=\"_ _53\"> </span>ou <span class=\"_ _53\"> </span>sont disponibles <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>demande <span class=\"_\"> </span>et <span class=\"_\"> </span>sont <span class=\"_\"> </span>donc <span class=\"_\"> </span>tr\u00e8s liquides.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__164": {
   "value": "15.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Tr\u00e9sorerie et \u00e9quivalent<span class=\"_ _2\"></span>s de tr\u00e9sorerie </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Soldes bancaires et<span class=\"_ _0\"></span> 197<span class=\"ls1\"> 370<span class=\"_ _0\"></span> </span>108<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>caisses                   <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                                         <span class=\"_ _0\"></span> Comptes avec des <span class=\"_ _0\"></span>restrictions \u00e0 moins de 3 0 0 mois                         <span class=\"_ _0\"></span>                                              <span class=\"_ _0\"></span>        D\u00e9p\u00f4ts bancaires <span class=\"_ _0\"></span>\u00e0 court terme 1 900 50<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>TR\u00c9SORERIE ET<span class=\"_ _0\"></span> \u00c9QUIVALENTS DE TR\u00c9<span class=\"_ _0\"></span>SORERIE 199<span class=\"ls1\"> 270<span class=\"_ _0\"></span> </span>158<span class=\"ls1\"> 366<span class=\"_ _0\"></span> </span>Les <span class=\"_ _4e\"> </span>d\u00e9p\u00f4ts <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4e\"> </span>court <span class=\"_ _4e\"> </span>term<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>une <span class=\"_ _4\"> </span>maturit\u00e9<span class=\"_ _0\"></span> moyenne <span class=\"_ _53\"> </span>inf\u00e9rieure <span class=\"_ _53\"> </span>\u00e0 <span class=\"_ _53\"> </span>30 <span class=\"_ _5a\"> </span>jours <span class=\"_ _53\"> </span>ou <span class=\"_ _53\"> </span>sont disponibles <span class=\"_\"> </span>\u00e0 <span class=\"_\"> </span>la <span class=\"_\"> </span>demande <span class=\"_\"> </span>et <span class=\"_\"> </span>sont <span class=\"_\"> </span>donc <span class=\"_\"> </span>tr\u00e8s liquides.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__167": {
   "value": "16.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Capital et plans fond\u00e9s s<span class=\"_ _2\"></span>ur actions </span></span>16.1. <span class=\"_ _69\"> </span>CAPITAL Primes Nombre Capital souscri<span class=\"_ _0\"></span>t d\u2019\u00e9mission Actions propres d\u2019actions (EUR) (EUR)  (EUR) Total (EUR)<span class=\"_ _0\"></span> Au 1er janvier <span class=\"_ _0\"></span>2021 30<span class=\"ls1\"> </span>133<span class=\"ls1\"> 9<span class=\"_ _0\"></span>20 </span>42<span class=\"ls1\"> </span>294<span class=\"ls1\"> 1<span class=\"_ _0\"></span>82 </span>41<span class=\"ls1\"> </span>978<span class=\"ls1\"> 1<span class=\"_ _0\"></span>66 </span>-8 <span class=\"ls98\">501</span> 979<span class=\"_ _0\"></span> 75<span class=\"ls1\"> </span>770<span class=\"ls1\"> 3<span class=\"_ _0\"></span>69 </span>Capital increases<span class=\"_ _0\"></span> 84<span class=\"ls1\"> </span>798<span class=\"ls1\"> </span>119<span class=\"ls1\"> 014<span class=\"_ _0\"></span> </span>857<span class=\"ls1\"> 859<span class=\"_ _0\"></span> </span>2 595 475 3 572 348 Purchase of treas<span class=\"_ _0\"></span>ury shares 0 0 0 -<span class=\"ls98\">11</span> 226 <span class=\"ls98\">747<span class=\"_ _0\"></span></span> -<span class=\"ls98\">11</span> 226 <span class=\"ls98\">747<span class=\"_ _0\"></span></span> Disposal of treasur<span class=\"_ _0\"></span>y shares 0 0 0 4 520 619 4 520 619 Au 1er janvier <span class=\"_ _0\"></span>2022 30<span class=\"ls1\"> </span>218<span class=\"ls1\"> 7<span class=\"_ _0\"></span>18 </span>42<span class=\"ls1\"> </span>413<span class=\"ls1\"> 1<span class=\"_ _0\"></span>96 </span>42<span class=\"ls1\"> </span>836<span class=\"ls1\"> 0<span class=\"_ _0\"></span>25 </span>-<span class=\"ls98\">12</span> 612 <span class=\"ls98\">632<span class=\"_ _0\"></span></span> 72<span class=\"ls1\"> </span>636<span class=\"ls1\"> 5<span class=\"_ _0\"></span>89 </span>Augmentations de <span class=\"_ _0\"></span>capital 63<span class=\"ls1\"> </span>500<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>122<span class=\"ls1\"> </span>642<span class=\"ls1\"> 397<span class=\"_ _0\"></span> </span>-555 149 176<span class=\"ls1\"> 370<span class=\"_ _0\"></span> </span>Achat d\u2019actions p<span class=\"_ _0\"></span>ropres 0 0 0 -5 <span class=\"ls98\">160</span> 572<span class=\"_ _0\"></span> -5 <span class=\"ls98\">160</span> 572<span class=\"_ _0\"></span> Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 30<span class=\"ls1\"> </span>282<span class=\"ls1\"> 2<span class=\"_ _0\"></span>18 </span>42<span class=\"ls1\"> </span>502<span class=\"ls1\"> 3<span class=\"_ _0\"></span>18 </span>43<span class=\"ls1\"> </span>478<span class=\"ls1\"> 4<span class=\"_ _0\"></span>22 </span>-<span class=\"ls98\">18</span> 328 <span class=\"ls98\">353<span class=\"_ _0\"></span></span> 67<span class=\"ls1\"> </span>652<span class=\"ls1\"> 3<span class=\"_ _0\"></span>87 </span>Au <span class=\"_ _1\"></span>cours <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>l\u2019ann\u00e9e <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>\u00e9mis <span class=\"_ _0\"></span>63 <span class=\"_ _1\"></span>500 nouvelles actions, dont 15 310 ont \u00e9t\u00e9 accord\u00e9es au<span class=\"_ _3\"></span>x b\u00e9n\u00e9ficiaires <span class=\"_ _1\"></span>d\u2019options <span class=\"_ _27\"></span>d\u2019achat <span class=\"_ _1\"></span>d\u2019actions <span class=\"_ _27\"></span>enti\u00e8rement acquises <span class=\"_ _2\"></span>et e<span class=\"_ _3\"></span>xerc\u00e9es. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Grou<span class=\"_ _3\"></span>pe <span class=\"_ _2\"></span>a \u00e9g<span class=\"_ _3\"></span>alement <span class=\"_ _2\"></span>achet\u00e9 302 <span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>1 <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ctions <span class=\"_ _1\"></span>propres. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>Les <span class=\"_ _27\"></span>actions <span class=\"_ _1\"></span>nouvellement \u00e9mises <span class=\"_ _6d\"> </span>restantes <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>\u00e9t\u00e9 <span class=\"_ _6d\"> </span>enregistr\u00e9es <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>acti<span class=\"_ _0\"></span>ons propres. Au 31 <span class=\"_ _0\"></span>d\u00e9cembre 2022<span class=\"ls5f\">, <span class=\"_ _0\"></span></span>49,01% des actions <span class=\"_ _0\"></span>d\u2019IBA ont \u00e9t\u00e9 <span class=\"_ _7\"> </span>\u00e9chang\u00e9es <span class=\"_ _52\"> </span>sur <span class=\"_ _7\"> </span>Euronext. <span class=\"_ _7\"> </span>Les <span class=\"_ _52\"> </span>informations compl\u00e8tes <span class=\"_ _49\"> </span>sur <span class=\"_ _49\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _49\"> </span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ionnaires <span class=\"_ _49\"> </span>du <span class=\"_ _50\"> </span>Groupe <span class=\"_ _49\"> </span>sont reprises \u00e0 la section \u00ab La bourse et les actionnaires <span class=\"lsca\">\u00bb </span>de ce rapport annuel. En <span class=\"_ _50\"> </span>2022<span class=\"ls5f\">, <span class=\"_ _50\"> </span></span>l\u2019Assembl\u00e9e <span class=\"_ _50\"> </span>g\u00e9n\u00e9rale <span class=\"_ _50\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>approuv\u00e9 <span class=\"_ _50\"> </span>un dividende d\u2019EUR <span class=\"ls22\">0,<span class=\"_ _3\"></span>19 <span class=\"ls1\">par<span class=\"_ _3\"></span> action te<span class=\"_ _3\"></span>l que <span class=\"_ _3\"></span>recommand\u00e9 </span></span>par <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>Conseil d\u2019administration <span class=\"_ _2c\"></span>d\u2019<span class=\"_ _0\"></span>IBA, <span class=\"_ _2\"></span>pour u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>mon<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ant total d\u2019EUR 5,6 millions. Compte <span class=\"_ _1\"></span>tenu <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>profit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019exercice <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Conseil d\u2019administration d\u2019IBA a <span class=\"_ _3\"></span>l\u2019intention de r<span class=\"_ _3\"></span>ecommander \u00e0 l\u2019Assembl\u00e9e <span class=\"_ _1\"></span>g\u00e9n\u00e9rale <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>verser <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dividende <span class=\"_ _1\"></span>d\u2019EUR 0,21 par action en 2023.16.2. <span class=\"_ _69\"> </span>OPTIONS SUR ACTIONS ET PAIEMENTS FOND\u00c9S SUR ACTIONS Les <span class=\"_ _5\"> </span>employ\u00e9s <span class=\"_ _5\"> </span>du <span class=\"_ _5\"> </span>groupe <span class=\"_ _5\"> </span>et <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>direction <span class=\"_ _5\"> </span>peuvent acheter <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>obtenir <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>actions <span class=\"_ _27\"> </span>IBA <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>biais <span class=\"_ _26\"> </span>de divers <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>lans<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>d\u2019options <span class=\"_ _49\"> </span>sur <span class=\"_ _51\"> </span>ac<span class=\"_ _0\"></span>tions <span class=\"_ _51\"> </span>et <span class=\"_ _49\"> </span>de <span class=\"_ _51\"> </span>plans d\u2019actions. Le pr<span class=\"_ _3\"></span>ix d\u2019exercice d<span class=\"_ _3\"></span>es options est \u00e9gal <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la valeur <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>march\u00e9 <span class=\"_\"> </span>de<span class=\"ls67\">s <span class=\"_ _47\"> </span></span>actions <span class=\"_ _48\"> </span>(sous-jacente) <span class=\"_\"> </span>\u00e0<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>la date d\u2019octroi des options<span class=\"ls5f\">. </span> En c<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>qui conc<span class=\"_ _3\"></span>erne le<span class=\"_ _3\"></span>s plans <span class=\"_ _2\"></span>d\u2019options sur <span class=\"_ _2\"></span>actions, la juste <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019avantage <span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ccord\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>d\u00e9termin\u00e9e <span class=\"_ _0\"></span>\u00e0 l\u2019aide <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>mod\u00e8le <span class=\"_ _1\"></span>Black <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Scholes, <span class=\"_ _1\"></span>tel <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>d\u00e9crit <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i-dessous. <span class=\"_ _48\"> </span>L\u2019avantage <span class=\"_ _48\"> </span>accord\u00e9 <span class=\"_ _47\"> </span>est <span class=\"_\"> </span>reconn<span class=\"_ _3\"></span>u <span class=\"_ _48\"> </span>comme un<span class=\"ls1\">e <span class=\"_ _4f\"> </span>charge <span class=\"_ _4f\"> </span>s<span class=\"_ _0\"></span>ociale <span class=\"_ _4f\"> </span>avec <span class=\"_ _4f\"> </span>une <span class=\"_ _4f\"> </span>a<span class=\"_ _0\"></span>ugmentation </span>correspondante <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la r\u00e9serve <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>paiements fond\u00e9s<span class=\"_ _2\"></span> sur des actions. Les <span class=\"_ _0\"></span>plans d\u2019options <span class=\"_ _0\"></span>sur actions <span class=\"_ _0\"></span>accord\u00e9s e<span class=\"_ _0\"></span>n 2014 et 2015 <span class=\"_\"> </span>ont <span class=\"_\"> </span>le <span class=\"_\"> </span>sch\u00e9ma <span class=\"_\"> </span>d<span class=\"_ _3\"></span>\u2019acquisition <span class=\"_\"> </span>suivant <span class=\"_\"> </span>: <span class=\"_\"> </span>100% d\u00e9finitivement <span class=\"_ _51\"> </span>acquis <span class=\"_ _49\"> </span>au <span class=\"_ _51\"> </span>31 <span class=\"_ _51\"> </span>d\u00e9cembre <span class=\"_ _49\"> </span>2018 <span class=\"_ _51\"> </span>et peu<span class=\"ls1\">vent \u00eatre exerc\u00e9e jusqu\u2019au 30 juin 2024. </span>En 2016, 2017, 2018 et 2019, <span class=\"_ _0\"></span>, aucun plan d\u2019options sur actions n\u2019a \u00e9t\u00e9 accord\u00e9<span class=\"ls5f\">. </span> Les <span class=\"_ _4e\"> </span>options <span class=\"_ _4e\"> </span>attribu\u00e9es <span class=\"_ _4e\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>cadre <span class=\"_ _4e\"> </span>des <span class=\"_ _4e\"> </span>plans d\u2019options sur <span class=\"_ _2\"></span>actions l<span class=\"_ _3\"></span>anc\u00e9s en<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2020 ser<span class=\"_ _3\"></span>ont a<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>quises<span class=\"_ _3\"></span> le 2 janvier 2024 et 5<span class=\"_ _3\"></span>0% de ces options peuvent <span class=\"_ _3\"></span>\u00eatre exerc\u00e9es <span class=\"_ _0\"></span>jusqu\u2019au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>mai <span class=\"_ _0\"></span>2026, <span class=\"_ _0\"></span>tandis q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>50% restants peuvent \u00eatre exerc\u00e9s jusqu\u2019au 31 mai <span class=\"_ _3\"></span>2030<span class=\"_ _0\"></span>. En<span class=\"ls1\"> <span class=\"_ _51\"> </span>janvier <span class=\"_ _49\"> </span><span class=\"ls22\">20</span>21, <span class=\"_ _4\"> </span>649 <span class=\"_ _51\"> </span>9<span class=\"_ _0\"></span>72 <span class=\"_ _4\"> </span>des <span class=\"_ _51\"> </span>op<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ions <span class=\"_ _51\"> </span>d\u2019achat </span>d\u2019actions <span class=\"_ _1\"></span>(les <span class=\"_ _27\"></span>\u00ab <span class=\"_ _1\"></span>options <span class=\"_ _1\"></span>d\u2019achat <span class=\"_ _27\"></span>d\u2019actions <span class=\"_ _1\"></span>\u00bb) <span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>\u00e9t\u00e9 octroy\u00e9es aux membres de l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>direction du Groupe (y compris <span class=\"_ _4\"> </span>certaines <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>sonnes <span class=\"_ _4\"> </span>d\u00e9termin\u00e9es), <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>\u00ab Head <span class=\"_ _4e\"> </span>Plan <span class=\"_ _4e\"> </span>\u00bb. <span class=\"_ _4\"> </span> <span class=\"_ _6d\"> </span>Chaque <span class=\"_ _4\"> </span>option <span class=\"_ _6d\"> </span>d\u2019<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>chat <span class=\"_ _4e\"> </span>d\u2019actions permet <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>son <span class=\"_ _0\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>souscrire <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>une <span class=\"_ _0\"></span>action nouvellement <span class=\"_ _4e\"> </span>\u00e9m<span class=\"_ _0\"></span>ise<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ou <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>rec<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>voir <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>actions propres <span class=\"_\"> </span>d\u00e9tenues <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>la <span class=\"_\"> </span>Soci\u00e9t\u00e9 <span class=\"_\"> </span>contre <span class=\"_\"> </span>paiement d\u2019un <span class=\"_ _2\"></span><span class=\"ls1\">\u00ab prix <span class=\"_ _2\"></span>d\u2019exercice \u00bb.  <span class=\"_ _2c\"></span>Le <span class=\"_ _3\"></span>plan <span class=\"_ _2\"></span>permet <span class=\"_ _2\"></span>d\u2019augmenter </span>le <span class=\"_ _5\"> </span>nombre <span class=\"_ _5\"> </span>d\u2019options <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _5\"> </span>mesure <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>nouvelles personnes <span class=\"_ _48\"> </span>adh\u00e8rent <span class=\"_ _48\"> </span>au <span class=\"_\"> </span>plan <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>un <span class=\"_\"> </span>stade <span class=\"_ _47\"> </span>ult\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>eur<span class=\"lscc\">, </span>\u00ab prix <span class=\"_ _50\"> </span>d\u2019exercice \u00bb, <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>at<span class=\"_ _3\"></span>es <span class=\"_ _50\"> </span>d\u2019acquisition <span class=\"_ _49\"> </span>et <span class=\"_ _50\"> </span>dates d\u2019expiration <span class=\"_ _4\"> </span>peuvent <span class=\"_ _4e\"> </span>varier. <span class=\"_ _4\"> </span> <span class=\"_ _4e\"> </span>En <span class=\"_ _4\"> </span>2021, <span class=\"_ _4\"> </span>apr\u00e8s <span class=\"_ _4e\"> </span>le lancement <span class=\"_ _57\"> </span>initial <span class=\"_ _57\"> </span>du <span class=\"_ _57\"> </span>plan, <span class=\"_ _d\"> </span>38 <span class=\"_ _57\"> </span>346 <span class=\"_ _57\"> </span>options suppl\u00e9mentaires <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>\u00e9mises <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>16 <span class=\"_ _0\"></span>839 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>022.  Les d\u00e9tails de ceux<span class=\"_ _0\"></span>-ci sont fournis dans le deuxi\u00e8me tableau ci-dessous.   S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RT<span class=\"_ _0\"></span>IT<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La <span class=\"_ _0\"></span>Soci\u00e9t\u00e9 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilis\u00e9 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>mod\u00e8le <span class=\"_ _0\"></span>Black <span class=\"_ _1\"></span>&amp; <span class=\"_ _0\"></span>Scholes pour <span class=\"_ _26\"> </span>l\u2019\u00e9valuati<span class=\"_ _0\"></span>on <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>optio<span class=\"_ _0\"></span>ns, <span class=\"_ _26\"> </span>sans <span class=\"_ _26\"> </span>conditions<span class=\"_ _0\"></span> d\u2019acquisition <span class=\"_ _26\"> </span>autres <span class=\"_ _26\"> </span>que <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>temps. <span class=\"_ _27\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _27\"></span>volatilit\u00e9<span class=\"_ _0\"></span> attendue <span class=\"_ _47\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>plans <span class=\"_ _48\"> </span>d\u2019options <span class=\"_ _47\"> </span>sur <span class=\"_ _47\"> </span>ac<span class=\"_ _0\"></span>tions repose <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>vol<span class=\"_ _0\"></span>atilit\u00e9 <span class=\"_ _2c\"></span>historiqu<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>d\u00e9termin\u00e9e <span class=\"_ _2\"></span>par<span class=\"_ _0\"></span> l\u2019analyse <span class=\"_ _17\"> </span>statist<span class=\"_ _0\"></span>ique <span class=\"_ _17\"> </span>des <span class=\"_ _17\"> </span>fluctuatio<span class=\"_ _0\"></span>ns journali\u00e8res <span class=\"_ _53\"> </span>du <span class=\"_ _5a\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _5a\"> </span>de <span class=\"_ _53\"> </span>l\u2019action. <span class=\"_ _53\"> </span>Le <span class=\"_ _5a\"> </span>prix<span class=\"_ _0\"></span> d'exercice <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>actions <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>plans <span class=\"_ _1\"></span>d'options sur <span class=\"_ _48\"> </span>actions <span class=\"_ _48\"> </span>\u00e9tait <span class=\"_ _48\"> </span>bas\u00e9 <span class=\"_ _48\"> </span>sur<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _47\"> </span>moyen <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> actions <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>les <span class=\"_\"> </span>30<span class=\"_ _0\"></span> <span class=\"_\"> </span>jours <span class=\"_\"> </span>pr\u00e9c\u00e9d<span class=\"_ _0\"></span>ant <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>dat<span class=\"_ _0\"></span>e d'attribution.<span class=\"ff36\"> </span>Les <span class=\"_ _47\"> </span>d\u00e9<span class=\"_ _0\"></span>tails <span class=\"_ _47\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>plans <span class=\"_ _55\"> </span>octroy\u00e9s <span class=\"_ _48\"> </span><span class=\"ls96\">en <span class=\"_ _48\"> </span></span>2022 <span class=\"_ _48\"> </span>so<span class=\"_ _0\"></span>nt donn<span class=\"ls1\">\u00e9s ci-dess<span class=\"_ _0\"></span>ous: </span>Plan d'optoin<span class=\"_ _0\"></span> Nature du plan<span class=\"_ _0\"></span> Options sur actions<span class=\"_ _0\"></span> Date de l'\u00e9mission<span class=\"_ _0\"></span> 1er Septembre 202<span class=\"_ _0\"></span>2 Nombre d'options<span class=\"_ _0\"></span> accord\u00e9es 16<span class=\"ls1\"> 839,00<span class=\"_ _0\"></span> </span>Prix d'exercice 17,15 Prix de l'action \u00e0 la d<span class=\"_ _0\"></span>ate de l'\u00e9mission 16,58 Dur\u00e9e de vie cont<span class=\"_ _0\"></span>ractuelles (ann\u00e9es) 5,33 Type de r\u00e8glement<span class=\"_ _0\"></span> Actions Volatilit\u00e9 attendue<span class=\"_ _0\"></span> 0,51 Taux d'int\u00e9r\u00eat sans <span class=\"_ _0\"></span>risque 0,02 Dividende attendu<span class=\"_ _0\"></span> (exprim\u00e9 en % du co<span class=\"_ _0\"></span>urs de 0,02 l'action \u00e0 la date d<span class=\"_ _0\"></span>'\u00e9mission du plan)<span class=\"_ _0\"></span> D\u00e9parts attendus \u00e0 l<span class=\"_ _0\"></span>a date de l'\u00e9mission 0,04 Juste valeur par <span class=\"_ _0\"></span>option accord\u00e9e \u00e0 la date <span class=\"_ _0\"></span><span class=\"ls98\">de </span>6,75 l'\u00e9mission Mod\u00e8le d'\u00e9valuati<span class=\"_ _0\"></span>on Black &amp; Scholes<span class=\"_ _0\"></span> Au <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>d\u00e9cembre <span class=\"_ _5\"> </span>2022,<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>Group<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>a <span class=\"_ _6d\"> </span>reconnu <span class=\"_ _5\"> </span>un montant <span class=\"_ _52\"> </span>d\u2019EUR <span class=\"_ _52\"> </span>0,9<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>million <span class=\"_ _52\"> </span><span class=\"ls22\">en <span class=\"_ _7\"> </span></span>autres <span class=\"_ _58\"> </span>c<span class=\"_ _0\"></span>harge<span class=\"_ _3\"></span>s d\u2019exploitation <span class=\"_ _5b\"> </span>pour <span class=\"_ _58\"> </span>les <span class=\"_ _5b\"> </span>options <span class=\"_ _58\"> </span>sur <span class=\"_ _58\"> </span>actions <span class=\"_ _5b\"> </span>des employ\u00e9s (EUR 0,8 million d\u2019euros en 2021<span class=\"lsd1\">).</span> Les op<span class=\"_ _3\"></span>tions s<span class=\"_ _3\"></span>ur <span class=\"_ _3\"></span>actions <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>rculation <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d\u00e9cembre ont <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>dates <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u2019expirati<span class=\"_ _3\"></span>on <span class=\"_ _51\"> </span>et <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>prix <span class=\"_ _51\"> </span>d\u2019exercice suivants :31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Prix d\u2019exercice Nombre d\u2019optio<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span> Prix d\u2019exercice <span class=\"_ _0\"></span> Nombre d\u2019optio<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span> Date d\u2019expiration<span class=\"_ _0\"></span> (EUR) sur actions (EUR) sur actions 30 Juin 2024 11,52 78<span class=\"ls1\"> </span>810<span class=\"_ _0\"></span><span class=\"ls1\"> </span>11,52 63<span class=\"ls1\"> </span>500<span class=\"ls1\"> </span>30 Juin 2024 31,84 20<span class=\"ls1\"> </span>000<span class=\"_ _0\"></span><span class=\"ls1\"> </span>31,84 20<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>31 Mai 2026 7,54 175<span class=\"ls1\"> 000<span class=\"_ _0\"></span> </span>7,54 172<span class=\"ls1\"> 500<span class=\"_ _0\"></span> </span>31 Mai 2030 7,54 175<span class=\"ls1\"> 000<span class=\"_ _0\"></span> </span>7,54 172<span class=\"ls1\"> 500<span class=\"_ _0\"></span> </span>31 D\u00e9cembre 20<span class=\"_ _0\"></span>26 13,39 631<span class=\"ls1\"> 997<span class=\"_ _0\"></span> </span>13,39 631<span class=\"ls1\"> 997<span class=\"_ _0\"></span> </span>31 D\u00e9cembre 20<span class=\"_ _0\"></span>26 15,77 7 190 15,77 7 190 31 D\u00e9cembre 20<span class=\"_ _0\"></span>26 14,39 31<span class=\"ls1\"> </span>156<span class=\"_ _0\"></span><span class=\"ls1\"> </span>14,39 31<span class=\"ls1\"> </span>156<span class=\"ls1\"> </span>31 D\u00e9cembre 20<span class=\"_ _0\"></span>27 N/A N/A 17,15 16<span class=\"ls1\"> </span>839<span class=\"ls1\"> </span>TOTAL des optio<span class=\"_ _0\"></span>ns sur actions en ci<span class=\"_ _0\"></span>rculation 1 119 153<span class=\"_ _0\"></span> 1 115 682 Les mouvements des <span class=\"_ _0\"></span>options sur actions <span class=\"_ _0\"></span>peuvent se  r\u00e9sum<span class=\"ls96\">er</span> c<span class=\"_ _0\"></span>omme suit : 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Prix d\u2019exercice Prix d\u2019exercice Nombre moyen en EUR Nombre d\u2019optio<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span> moyen en EUR d\u2019options sur par action sur actions par action actions Existantes au 1er j<span class=\"_ _0\"></span>anvier 13,57 540<span class=\"ls1\"> 608<span class=\"_ _0\"></span> </span>11,4 1 119 153 \u00c9mises 13,46 688<span class=\"ls1\"> 318<span class=\"_ _0\"></span> </span>17,15 16<span class=\"ls1\"> </span>839<span class=\"ls1\"> </span>Annul\u00e9es (-)             <span class=\"_ _0\"></span>                                          <span class=\"_ _0\"></span>                    12,00 -<span class=\"ls98\">24</span> 975 7,54 -5 <span class=\"ls98\">000</span> Exerc\u00e9es (-)<span class=\"_ _0\"></span> 11,52 -<span class=\"ls98\">84</span> 798 11,52 -<span class=\"ls98\">15</span> 310 \u00c9chues (-) 0 0 0 0 Existantes au 31 d<span class=\"_ _0\"></span>\u00e9cembre 11,4 1 119 153<span class=\"_ _0\"></span> 11,91 1 115 682 Exer\u00e7ables au 3<span class=\"_ _0\"></span>1 d\u00e9cembre 98<span class=\"ls1\"> </span>810<span class=\"ls1\"> </span>83<span class=\"ls1\"> </span>500<span class=\"ls1\"> </span>17.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">R\u00e9serves </span></span>31 d\u00e9cembre 31 d\u00e9cembre (EUR 000) 2021 2022 R\u00e9serves de couve<span class=\"_ _0\"></span>rture -8 <span class=\"ls98\">440</span> -8 <span class=\"ls98\">402</span> Autres r\u00e9serves \u2013 <span class=\"_ _0\"></span>valorisation des plans d\u2019o<span class=\"_ _0\"></span>ptions sur actions et des pai<span class=\"_ _0\"></span>ements fond\u00e9s sur des 16<span class=\"ls1\"> </span>684<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>actions Autres r\u00e9serves \u2013 A<span class=\"_ _0\"></span>utres 154<span class=\"ls1\"> </span>154<span class=\"ls1\"> </span>Autres r\u00e9serves \u2013 <span class=\"_ _0\"></span>ajustement \u00e0 la juste valeur <span class=\"_ _0\"></span>des investissements dispo<span class=\"_ _0\"></span>nibles \u00e0 la vente<span class=\"_ _0\"></span> 4 014 -6 <span class=\"ls98\">408</span> Autres r\u00e9serves \u2013 <span class=\"_ _0\"></span>r\u00e9gimes \u00e0 prestations d\u00e9fi<span class=\"_ _0\"></span>nies -4 <span class=\"ls98\">064</span> -516 R\u00e9serves 8 348 2 453 \u00c9carts de conversio<span class=\"_ _0\"></span>n                                         <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                            <span class=\"_ _0\"></span> -6 <span class=\"ls98\">315</span> -5 <span class=\"ls98\">585</span> R\u00e9sultats report\u00e9s<span class=\"_ _0\"></span> 51<span class=\"ls1\"> </span>227<span class=\"ls1\"> </span>51<span class=\"ls1\"> </span>431<span class=\"ls1\"> </span>Les <span class=\"_ _46\"> </span>r\u00e9serves <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>couverture <span class=\"_ _46\"> </span>comprennent <span class=\"_ _7\"> </span>les changements <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>juste <span class=\"_ _5\"> </span>valeur <span class=\"_ _6d\"> </span>des <span class=\"_ _6d\"> </span>instruments financiers <span class=\"_ _5\"> </span>utilis\u00e9s <span class=\"_\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>couverture <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>flux <span class=\"_\"> </span>de tr\u00e9sorerie <span class=\"_ _27\"></span>des <span class=\"_ _1\"></span>transactions <span class=\"_ _27\"></span>qui <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019ont <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>encore <span class=\"_ _1\"></span>eu lieu<span class=\"ls1\">.<span class=\"lsda\">  </span>Les <span class=\"_ _26\"> </span>r\u00e9serves <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>couverture <span class=\"_ _48\"> </span>sont <span class=\"_ _47\"> </span>rest\u00e9es <span class=\"_ _26\"> </span>en </span>ligne avec <span class=\"ls22\">20<span class=\"lsca\">22</span></span>. En<span class=\"ls1\"> <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>2022<span class=\"lscc\">, <span class=\"_ _2\"></span><span class=\"ls1\">les <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>iations <span class=\"_ _2\"></span>des \u00ab<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Autres <span class=\"_ _2\"></span>r\u00e9serves </span></span></span>\u2013 aju<span class=\"_ _0\"></span>stem<span class=\"_ _3\"></span>ents  <span class=\"_ _0\"></span>\u00e0 la ju<span class=\"_ _0\"></span>ste valeur des <span class=\"_ _0\"></span>investissements<span class=\"_ _3\"></span> disponibles \u00e0 <span class=\"_ _3\"></span>la vente \u00bb es<span class=\"_ _3\"></span>t li\u00e9e \u00e0<span class=\"_ _3\"></span> la r\u00e9\u00e9<span class=\"_ _3\"></span>valuation \u00e0 <span class=\"_ _2\"></span>la juste <span class=\"_ _4\"> </span>valeur <span class=\"_ _4\"> </span>de <span class=\"_ _51\"> </span>la <span class=\"_ _4\"> </span>participation <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>Rutherford Estates <span class=\"_ _26\"> </span>Limited<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>(EUR <span class=\"_ _26\"> </span>11<span class=\"_ _0\"></span>,<span class=\"lsca\">1 <span class=\"_ _26\"> </span></span>millions<span class=\"_ _0\"></span>)<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>voir <span class=\"_ _26\"> </span>Note <span class=\"_ _47\"> </span>1.1<span class=\"lscc\">, </span> dans ScandiDos <span class=\"_ _2\"></span>A.B (EUR <span class=\"_ _2\"></span>0,3 million) <span class=\"_ _2\"></span>et HIL <span class=\"_ _2\"></span>applied Medical Ltd (EUR 1,0 million)<span class=\"ls5f\">. </span> La <span class=\"_ _48\"> </span>diminution <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>\u00ab <span class=\"_\"> </span>A<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>tres <span class=\"_ _47\"> </span>r\u00e9serves <span class=\"_\"> </span>\u2013 <span class=\"_ _48\"> </span>R\u00e9gime <span class=\"_ _48\"> </span>\u00e0 prestations <span class=\"_ _5\"> </span>d\u00e9finies <span class=\"_ _5\"> </span>\u00bb <span class=\"_ _5\"> </span>pour <span class=\"_\"> </span>EUR <span class=\"_ _6d\"> </span>3,5 <span class=\"_ _5\"> </span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lions <span class=\"_ _5\"> </span>est d\u00e9crite plus en d\u00e9tail dans la note 3.5<span class=\"ls5f\">. </span> Les \u00e9<span class=\"_ _0\"></span>carts de conversion <span class=\"_ _0\"></span>cumul\u00e9s  c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mprennent <span class=\"_ _0\"></span>les \u00e9carts <span class=\"_ _27\"></span>li\u00e9s <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>conversion <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>\u00e9tats <span class=\"_ _1\"></span>financiers <span class=\"_ _27\"></span>des entit\u00e9s consolid\u00e9es dont la devise fonctionnelle n\u2019est<span class=\"_ _3\"></span> pas <span class=\"_ _2\"></span>l\u2019euro. <span class=\"_ _2\"></span>Ils <span class=\"_ _2\"></span>englobent <span class=\"_ _2\"></span>\u00e9galement <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>diff\u00e9rences <span class=\"_ _2\"></span>de change <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>pr\u00eats <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>long <span class=\"_ _0\"></span>terme <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>partie <span class=\"_ _0\"></span>de l\u2019investissement <span class=\"_\"> </span>net <span class=\"_\"> </span>du <span class=\"_\"> </span>G<span class=\"_ _3\"></span>roupe <span class=\"_\"> </span>dans <span class=\"_ _48\"> </span>les <span class=\"_\"> </span>activit\u00e9s \u00e9trang\u00e8res. Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022<span class=\"ls5f\">, <span class=\"_ _27\"></span></span>une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>cumul\u00e9e <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>-1,0 <span class=\"_ _48\"> </span>millions <span class=\"_ _48\"> </span>sur <span class=\"_\"> </span>la <span class=\"_ _47\"> </span>conversion <span class=\"_\"> </span>de <span class=\"_ _47\"> </span>ces <span class=\"_\"> </span>pr\u00eat<span class=\"_ _3\"></span>s <span class=\"_\"> </span>a<span class=\"_ _2\"></span> <span class=\"_\"> </span>\u00e9t\u00e9 reclass\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>capitaux <span class=\"_ _0\"></span>propres afin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compenser <span class=\"_ _0\"></span>la perte <span class=\"_ _27\"></span>r\u00e9sultant <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>conversion <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>pr\u00eats <span class=\"_ _27\"></span>entre filiales <span class=\"_ _0\"></span>du Groupe <span class=\"_ _0\"></span>(perte <span class=\"_ _0\"></span>cumul\u00e9e d\u2019EUR <span class=\"_ _0\"></span>-1,2 <span class=\"_ _0\"></span>million au<span class=\"ls1\"> 31 d\u00e9cembre 2021).  </span>Au <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d\u00e9cembre <span class=\"_ _2\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>2021<span class=\"lscc\">, <span class=\"_ _2\"></span><span class=\"ls1\">les <span class=\"_ _3\"></span>pr\u00eats <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>CNY <span class=\"_ _2\"></span>45,0 </span></span>millions <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>CNY <span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>4,8 <span class=\"_ _26\"> </span>millions <span class=\"_ _26\"> </span>entre <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>SA <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>Ion Beam <span class=\"_ _52\"> </span>Beijing <span class=\"_ _52\"> </span>Medical <span class=\"_ _52\"> </span>Applications <span class=\"_ _52\"> </span>Technology Service <span class=\"_ _49\"> </span>Co. <span class=\"_ _51\"> </span>Ltd <span class=\"_ _49\"> </span><span class=\"ls22\">ont</span> <span class=\"_ _49\"> </span>\u00e9t\u00e9 <span class=\"_ _51\"> </span>d\u00e9si<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>n\u00e9s <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>omme <span class=\"_ _51\"> </span>des financements <span class=\"_ _49\"> </span>permanents <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>Groupe <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>des activit\u00e9s \u00e0 l\u2019\u00e9tranger.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__169-1": {
   "value": "16.1. <span class=\"_ _69\"> </span>CAPITAL Primes Nombre Capital souscri<span class=\"_ _0\"></span>t d\u2019\u00e9mission Actions propres d\u2019actions (EUR) (EUR)  (EUR) Total (EUR)<span class=\"_ _0\"></span> Au 1er janvier <span class=\"_ _0\"></span>2021 30<span class=\"ls1\"> </span>133<span class=\"ls1\"> 9<span class=\"_ _0\"></span>20 </span>42<span class=\"ls1\"> </span>294<span class=\"ls1\"> 1<span class=\"_ _0\"></span>82 </span>41<span class=\"ls1\"> </span>978<span class=\"ls1\"> 1<span class=\"_ _0\"></span>66 </span>-8 <span class=\"ls98\">501</span> 979<span class=\"_ _0\"></span> 75<span class=\"ls1\"> </span>770<span class=\"ls1\"> 3<span class=\"_ _0\"></span>69 </span>Capital increases<span class=\"_ _0\"></span> 84<span class=\"ls1\"> </span>798<span class=\"ls1\"> </span>119<span class=\"ls1\"> 014<span class=\"_ _0\"></span> </span>857<span class=\"ls1\"> 859<span class=\"_ _0\"></span> </span>2 595 475 3 572 348 Purchase of treas<span class=\"_ _0\"></span>ury shares 0 0 0 -<span class=\"ls98\">11</span> 226 <span class=\"ls98\">747<span class=\"_ _0\"></span></span> -<span class=\"ls98\">11</span> 226 <span class=\"ls98\">747<span class=\"_ _0\"></span></span> Disposal of treasur<span class=\"_ _0\"></span>y shares 0 0 0 4 520 619 4 520 619 Au 1er janvier <span class=\"_ _0\"></span>2022 30<span class=\"ls1\"> </span>218<span class=\"ls1\"> 7<span class=\"_ _0\"></span>18 </span>42<span class=\"ls1\"> </span>413<span class=\"ls1\"> 1<span class=\"_ _0\"></span>96 </span>42<span class=\"ls1\"> </span>836<span class=\"ls1\"> 0<span class=\"_ _0\"></span>25 </span>-<span class=\"ls98\">12</span> 612 <span class=\"ls98\">632<span class=\"_ _0\"></span></span> 72<span class=\"ls1\"> </span>636<span class=\"ls1\"> 5<span class=\"_ _0\"></span>89 </span>Augmentations de <span class=\"_ _0\"></span>capital 63<span class=\"ls1\"> </span>500<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>122<span class=\"ls1\"> </span>642<span class=\"ls1\"> 397<span class=\"_ _0\"></span> </span>-555 149 176<span class=\"ls1\"> 370<span class=\"_ _0\"></span> </span>Achat d\u2019actions p<span class=\"_ _0\"></span>ropres 0 0 0 -5 <span class=\"ls98\">160</span> 572<span class=\"_ _0\"></span> -5 <span class=\"ls98\">160</span> 572<span class=\"_ _0\"></span> Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 30<span class=\"ls1\"> </span>282<span class=\"ls1\"> 2<span class=\"_ _0\"></span>18 </span>42<span class=\"ls1\"> </span>502<span class=\"ls1\"> 3<span class=\"_ _0\"></span>18 </span>43<span class=\"ls1\"> </span>478<span class=\"ls1\"> 4<span class=\"_ _0\"></span>22 </span>-<span class=\"ls98\">18</span> 328 <span class=\"ls98\">353<span class=\"_ _0\"></span></span> 67<span class=\"ls1\"> </span>652<span class=\"ls1\"> 3<span class=\"_ _0\"></span>87 </span>. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Grou<span class=\"_ _3\"></span>pe <span class=\"_ _2\"></span>a \u00e9g<span class=\"_ _3\"></span>alement <span class=\"_ _2\"></span>achet\u00e9 302 <span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>1 <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ctions <span class=\"_ _1\"></span>propres. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>Les <span class=\"_ _27\"></span>actions <span class=\"_ _1\"></span>nouvellement \u00e9mises <span class=\"_ _6d\"> </span>restantes <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>\u00e9t\u00e9 <span class=\"_ _6d\"> </span>enregistr\u00e9es <span class=\"_ _6d\"> </span>en <span class=\"_ _6d\"> </span>acti<span class=\"_ _0\"></span>ons propres.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__168": {
   "value": "16.1. <span class=\"_ _69\"> </span>CAPITAL Primes Nombre Capital souscri<span class=\"_ _0\"></span>t d\u2019\u00e9mission Actions propres d\u2019actions (EUR) (EUR)  (EUR) Total (EUR)<span class=\"_ _0\"></span> Au 1er janvier <span class=\"_ _0\"></span>2021 30<span class=\"ls1\"> </span>133<span class=\"ls1\"> 9<span class=\"_ _0\"></span>20 </span>42<span class=\"ls1\"> </span>294<span class=\"ls1\"> 1<span class=\"_ _0\"></span>82 </span>41<span class=\"ls1\"> </span>978<span class=\"ls1\"> 1<span class=\"_ _0\"></span>66 </span>-8 <span class=\"ls98\">501</span> 979<span class=\"_ _0\"></span> 75<span class=\"ls1\"> </span>770<span class=\"ls1\"> 3<span class=\"_ _0\"></span>69 </span>Capital increases<span class=\"_ _0\"></span> 84<span class=\"ls1\"> </span>798<span class=\"ls1\"> </span>119<span class=\"ls1\"> 014<span class=\"_ _0\"></span> </span>857<span class=\"ls1\"> 859<span class=\"_ _0\"></span> </span>2 595 475 3 572 348 Purchase of treas<span class=\"_ _0\"></span>ury shares 0 0 0 -<span class=\"ls98\">11</span> 226 <span class=\"ls98\">747<span class=\"_ _0\"></span></span> -<span class=\"ls98\">11</span> 226 <span class=\"ls98\">747<span class=\"_ _0\"></span></span> Disposal of treasur<span class=\"_ _0\"></span>y shares 0 0 0 4 520 619 4 520 619 Au 1er janvier <span class=\"_ _0\"></span>2022 30<span class=\"ls1\"> </span>218<span class=\"ls1\"> 7<span class=\"_ _0\"></span>18 </span>42<span class=\"ls1\"> </span>413<span class=\"ls1\"> 1<span class=\"_ _0\"></span>96 </span>42<span class=\"ls1\"> </span>836<span class=\"ls1\"> 0<span class=\"_ _0\"></span>25 </span>-<span class=\"ls98\">12</span> 612 <span class=\"ls98\">632<span class=\"_ _0\"></span></span> 72<span class=\"ls1\"> </span>636<span class=\"ls1\"> 5<span class=\"_ _0\"></span>89 </span>Augmentations de <span class=\"_ _0\"></span>capital 63<span class=\"ls1\"> </span>500<span class=\"ls1\"> </span>89<span class=\"ls1\"> </span>122<span class=\"ls1\"> </span>642<span class=\"ls1\"> 397<span class=\"_ _0\"></span> </span>-555 149 176<span class=\"ls1\"> 370<span class=\"_ _0\"></span> </span>Achat d\u2019actions p<span class=\"_ _0\"></span>ropres 0 0 0 -5 <span class=\"ls98\">160</span> 572<span class=\"_ _0\"></span> -5 <span class=\"ls98\">160</span> 572<span class=\"_ _0\"></span> Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 30<span class=\"ls1\"> </span>282<span class=\"ls1\"> 2<span class=\"_ _0\"></span>18 </span>42<span class=\"ls1\"> </span>502<span class=\"ls1\"> 3<span class=\"_ _0\"></span>18 </span>43<span class=\"ls1\"> </span>478<span class=\"ls1\"> 4<span class=\"_ _0\"></span>22 </span>-<span class=\"ls98\">18</span> 328 <span class=\"ls98\">353<span class=\"_ _0\"></span></span> 67<span class=\"ls1\"> </span>652<span class=\"ls1\"> 3<span class=\"_ _0\"></span>87 </span>Au <span class=\"_ _1\"></span>cours <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>l\u2019ann\u00e9e <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>\u00e9mis <span class=\"_ _0\"></span>63 <span class=\"_ _1\"></span>500 nouvelles actions, dont 15 310 ont \u00e9t\u00e9 accord\u00e9es au<span class=\"_ _3\"></span>x b\u00e9n\u00e9ficiaires <span class=\"_ _1\"></span>d\u2019options <span class=\"_ _27\"></span>d\u2019achat <span class=\"_ _1\"></span>d\u2019actions <span class=\"_ _27\"></span>enti\u00e8rement acquises <span class=\"_ _2\"></span>et e<span class=\"_ _3\"></span>xerc\u00e9es",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__171": {
   "value": "En <span class=\"_ _50\"> </span>2022<span class=\"ls5f\">, <span class=\"_ _50\"> </span></span>l\u2019Assembl\u00e9e <span class=\"_ _50\"> </span>g\u00e9n\u00e9rale <span class=\"_ _50\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>approuv\u00e9 <span class=\"_ _50\"> </span>un dividende d\u2019EUR <span class=\"ls22\">0,<span class=\"_ _3\"></span>19 <span class=\"ls1\">par<span class=\"_ _3\"></span> action te<span class=\"_ _3\"></span>l que <span class=\"_ _3\"></span>recommand\u00e9 </span></span>par <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>Conseil d\u2019administration <span class=\"_ _2c\"></span>d\u2019<span class=\"_ _0\"></span>IBA, <span class=\"_ _2\"></span>pour u<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>mon<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ant total d\u2019EUR 5,6 millions. Compte <span class=\"_ _1\"></span>tenu <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>profit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019exercice <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Conseil d\u2019administration d\u2019IBA a <span class=\"_ _3\"></span>l\u2019intention de r<span class=\"_ _3\"></span>ecommander \u00e0 l\u2019Assembl\u00e9e <span class=\"_ _1\"></span>g\u00e9n\u00e9rale <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>verser <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dividende <span class=\"_ _1\"></span>d\u2019EUR 0,21 par action en 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__172": {
   "value": "16.2. <span class=\"_ _69\"> </span>OPTIONS SUR ACTIONS ET PAIEMENTS FOND\u00c9S SUR ACTIONS Les <span class=\"_ _5\"> </span>employ\u00e9s <span class=\"_ _5\"> </span>du <span class=\"_ _5\"> </span>groupe <span class=\"_ _5\"> </span>et <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>direction <span class=\"_ _5\"> </span>peuvent acheter <span class=\"_ _26\"> </span>ou <span class=\"_ _26\"> </span>obtenir <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>actions <span class=\"_ _27\"> </span>IBA <span class=\"_ _26\"> </span>par <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>biais <span class=\"_ _26\"> </span>de divers <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>lans<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>d\u2019options <span class=\"_ _49\"> </span>sur <span class=\"_ _51\"> </span>ac<span class=\"_ _0\"></span>tions <span class=\"_ _51\"> </span>et <span class=\"_ _49\"> </span>de <span class=\"_ _51\"> </span>plans d\u2019actions. Le pr<span class=\"_ _3\"></span>ix d\u2019exercice d<span class=\"_ _3\"></span>es options est \u00e9gal <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la valeur <span class=\"_ _48\"> </span>de <span class=\"_ _48\"> </span>march\u00e9 <span class=\"_\"> </span>de<span class=\"ls67\">s <span class=\"_ _47\"> </span></span>actions <span class=\"_ _48\"> </span>(sous-jacente) <span class=\"_\"> </span>\u00e0<span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>la date d\u2019octroi des options<span class=\"ls5f\">. </span> En c<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>qui conc<span class=\"_ _3\"></span>erne le<span class=\"_ _3\"></span>s plans <span class=\"_ _2\"></span>d\u2019options sur <span class=\"_ _2\"></span>actions, la juste <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019avantage <span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ccord\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>d\u00e9termin\u00e9e <span class=\"_ _0\"></span>\u00e0 l\u2019aide <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>mod\u00e8le <span class=\"_ _1\"></span>Black <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Scholes, <span class=\"_ _1\"></span>tel <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>d\u00e9crit <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i-dessous. <span class=\"_ _48\"> </span>L\u2019avantage <span class=\"_ _48\"> </span>accord\u00e9 <span class=\"_ _47\"> </span>est <span class=\"_\"> </span>reconn<span class=\"_ _3\"></span>u <span class=\"_ _48\"> </span>comme un<span class=\"ls1\">e <span class=\"_ _4f\"> </span>charge <span class=\"_ _4f\"> </span>s<span class=\"_ _0\"></span>ociale <span class=\"_ _4f\"> </span>avec <span class=\"_ _4f\"> </span>une <span class=\"_ _4f\"> </span>a<span class=\"_ _0\"></span>ugmentation </span>correspondante <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la r\u00e9serve <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>paiements fond\u00e9s<span class=\"_ _2\"></span> sur des actions. Les <span class=\"_ _0\"></span>plans d\u2019options <span class=\"_ _0\"></span>sur actions <span class=\"_ _0\"></span>accord\u00e9s e<span class=\"_ _0\"></span>n 2014 et 2015 <span class=\"_\"> </span>ont <span class=\"_\"> </span>le <span class=\"_\"> </span>sch\u00e9ma <span class=\"_\"> </span>d<span class=\"_ _3\"></span>\u2019acquisition <span class=\"_\"> </span>suivant <span class=\"_\"> </span>: <span class=\"_\"> </span>100% d\u00e9finitivement <span class=\"_ _51\"> </span>acquis <span class=\"_ _49\"> </span>au <span class=\"_ _51\"> </span>31 <span class=\"_ _51\"> </span>d\u00e9cembre <span class=\"_ _49\"> </span>2018 <span class=\"_ _51\"> </span>et peu<span class=\"ls1\">vent \u00eatre exerc\u00e9e jusqu\u2019au 30 juin 2024. </span>En 2016, 2017, 2018 et 2019, <span class=\"_ _0\"></span>, aucun plan d\u2019options sur actions n\u2019a \u00e9t\u00e9 accord\u00e9<span class=\"ls5f\">. </span> Les <span class=\"_ _4e\"> </span>options <span class=\"_ _4e\"> </span>attribu\u00e9es <span class=\"_ _4e\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _4e\"> </span>cadre <span class=\"_ _4e\"> </span>des <span class=\"_ _4e\"> </span>plans d\u2019options sur <span class=\"_ _2\"></span>actions l<span class=\"_ _3\"></span>anc\u00e9s en<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2020 ser<span class=\"_ _3\"></span>ont a<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>quises<span class=\"_ _3\"></span> le 2 janvier 2024 et 5<span class=\"_ _3\"></span>0% de ces options peuvent <span class=\"_ _3\"></span>\u00eatre exerc\u00e9es <span class=\"_ _0\"></span>jusqu\u2019au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>mai <span class=\"_ _0\"></span>2026, <span class=\"_ _0\"></span>tandis q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>50% restants peuvent \u00eatre exerc\u00e9s jusqu\u2019au 31 mai <span class=\"_ _3\"></span>2030<span class=\"_ _0\"></span>. En<span class=\"ls1\"> <span class=\"_ _51\"> </span>janvier <span class=\"_ _49\"> </span><span class=\"ls22\">20</span>21, <span class=\"_ _4\"> </span>649 <span class=\"_ _51\"> </span>9<span class=\"_ _0\"></span>72 <span class=\"_ _4\"> </span>des <span class=\"_ _51\"> </span>op<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ions <span class=\"_ _51\"> </span>d\u2019achat </span>d\u2019actions <span class=\"_ _1\"></span>(les <span class=\"_ _27\"></span>\u00ab <span class=\"_ _1\"></span>options <span class=\"_ _1\"></span>d\u2019achat <span class=\"_ _27\"></span>d\u2019actions <span class=\"_ _1\"></span>\u00bb) <span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>\u00e9t\u00e9 octroy\u00e9es aux membres de l<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>direction du Groupe (y compris <span class=\"_ _4\"> </span>certaines <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>sonnes <span class=\"_ _4\"> </span>d\u00e9termin\u00e9es), <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>\u00ab Head <span class=\"_ _4e\"> </span>Plan <span class=\"_ _4e\"> </span>\u00bb. <span class=\"_ _4\"> </span> <span class=\"_ _6d\"> </span>Chaque <span class=\"_ _4\"> </span>option <span class=\"_ _6d\"> </span>d\u2019<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>chat <span class=\"_ _4e\"> </span>d\u2019actions permet <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>son <span class=\"_ _0\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>souscrire <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>une <span class=\"_ _0\"></span>action nouvellement <span class=\"_ _4e\"> </span>\u00e9m<span class=\"_ _0\"></span>ise<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ou <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>rec<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>voir <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>actions propres <span class=\"_\"> </span>d\u00e9tenues <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>la <span class=\"_\"> </span>Soci\u00e9t\u00e9 <span class=\"_\"> </span>contre <span class=\"_\"> </span>paiement d\u2019un <span class=\"_ _2\"></span><span class=\"ls1\">\u00ab prix <span class=\"_ _2\"></span>d\u2019exercice \u00bb.  <span class=\"_ _2c\"></span>Le <span class=\"_ _3\"></span>plan <span class=\"_ _2\"></span>permet <span class=\"_ _2\"></span>d\u2019augmenter </span>le <span class=\"_ _5\"> </span>nombre <span class=\"_ _5\"> </span>d\u2019options <span class=\"_ _5\"> </span>\u00e0 <span class=\"_ _5\"> </span>mesure <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>nouvelles personnes <span class=\"_ _48\"> </span>adh\u00e8rent <span class=\"_ _48\"> </span>au <span class=\"_\"> </span>plan <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>un <span class=\"_\"> </span>stade <span class=\"_ _47\"> </span>ult\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>eur<span class=\"lscc\">, </span>\u00ab prix <span class=\"_ _50\"> </span>d\u2019exercice \u00bb, <span class=\"_ _49\"> </span>d<span class=\"_ _0\"></span>at<span class=\"_ _3\"></span>es <span class=\"_ _50\"> </span>d\u2019acquisition <span class=\"_ _49\"> </span>et <span class=\"_ _50\"> </span>dates d\u2019expiration <span class=\"_ _4\"> </span>peuvent <span class=\"_ _4e\"> </span>varier. <span class=\"_ _4\"> </span> <span class=\"_ _4e\"> </span>En <span class=\"_ _4\"> </span>2021, <span class=\"_ _4\"> </span>apr\u00e8s <span class=\"_ _4e\"> </span>le lancement <span class=\"_ _57\"> </span>initial <span class=\"_ _57\"> </span>du <span class=\"_ _57\"> </span>plan, <span class=\"_ _d\"> </span>38 <span class=\"_ _57\"> </span>346 <span class=\"_ _57\"> </span>options suppl\u00e9mentaires <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>\u00e9mises <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>16 <span class=\"_ _0\"></span>839 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>022.  Les d\u00e9tails de ceux<span class=\"_ _0\"></span>-ci sont fournis dans le deuxi\u00e8me tableau ci-dessous.   S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RT<span class=\"_ _0\"></span>IT<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> La <span class=\"_ _0\"></span>Soci\u00e9t\u00e9 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilis\u00e9 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>mod\u00e8le <span class=\"_ _0\"></span>Black <span class=\"_ _1\"></span>&amp; <span class=\"_ _0\"></span>Scholes pour <span class=\"_ _26\"> </span>l\u2019\u00e9valuati<span class=\"_ _0\"></span>on <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>es <span class=\"_ _26\"> </span>optio<span class=\"_ _0\"></span>ns, <span class=\"_ _26\"> </span>sans <span class=\"_ _26\"> </span>conditions<span class=\"_ _0\"></span> d\u2019acquisition <span class=\"_ _26\"> </span>autres <span class=\"_ _26\"> </span>que <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>temps. <span class=\"_ _27\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _27\"></span>volatilit\u00e9<span class=\"_ _0\"></span> attendue <span class=\"_ _47\"> </span>pour <span class=\"_ _48\"> </span>les <span class=\"_ _47\"> </span>plans <span class=\"_ _48\"> </span>d\u2019options <span class=\"_ _47\"> </span>sur <span class=\"_ _47\"> </span>ac<span class=\"_ _0\"></span>tions repose <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>vol<span class=\"_ _0\"></span>atilit\u00e9 <span class=\"_ _2c\"></span>historiqu<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>d\u00e9termin\u00e9e <span class=\"_ _2\"></span>par<span class=\"_ _0\"></span> l\u2019analyse <span class=\"_ _17\"> </span>statist<span class=\"_ _0\"></span>ique <span class=\"_ _17\"> </span>des <span class=\"_ _17\"> </span>fluctuatio<span class=\"_ _0\"></span>ns journali\u00e8res <span class=\"_ _53\"> </span>du <span class=\"_ _5a\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _5a\"> </span>de <span class=\"_ _53\"> </span>l\u2019action. <span class=\"_ _53\"> </span>Le <span class=\"_ _5a\"> </span>prix<span class=\"_ _0\"></span> d'exercice <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>actions <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>plans <span class=\"_ _1\"></span>d'options sur <span class=\"_ _48\"> </span>actions <span class=\"_ _48\"> </span>\u00e9tait <span class=\"_ _48\"> </span>bas\u00e9 <span class=\"_ _48\"> </span>sur<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>pr<span class=\"_ _0\"></span>ix <span class=\"_ _47\"> </span>moyen <span class=\"_ _48\"> </span>des<span class=\"_ _0\"></span> actions <span class=\"_\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_\"> </span>les <span class=\"_\"> </span>30<span class=\"_ _0\"></span> <span class=\"_\"> </span>jours <span class=\"_\"> </span>pr\u00e9c\u00e9d<span class=\"_ _0\"></span>ant <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>dat<span class=\"_ _0\"></span>e d'attribution.<span class=\"ff36\"> </span>Les <span class=\"_ _47\"> </span>d\u00e9<span class=\"_ _0\"></span>tails <span class=\"_ _47\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>plans <span class=\"_ _55\"> </span>octroy\u00e9s <span class=\"_ _48\"> </span><span class=\"ls96\">en <span class=\"_ _48\"> </span></span>2022 <span class=\"_ _48\"> </span>so<span class=\"_ _0\"></span>nt donn<span class=\"ls1\">\u00e9s ci-dess<span class=\"_ _0\"></span>ous: </span>Plan d'optoin<span class=\"_ _0\"></span> Nature du plan<span class=\"_ _0\"></span> Options sur actions<span class=\"_ _0\"></span> Date de l'\u00e9mission<span class=\"_ _0\"></span> 1er Septembre 202<span class=\"_ _0\"></span>2 Nombre d'options<span class=\"_ _0\"></span> accord\u00e9es 16<span class=\"ls1\"> 839,00<span class=\"_ _0\"></span> </span>Prix d'exercice 17,15 Prix de l'action \u00e0 la d<span class=\"_ _0\"></span>ate de l'\u00e9mission 16,58 Dur\u00e9e de vie cont<span class=\"_ _0\"></span>ractuelles (ann\u00e9es) 5,33 Type de r\u00e8glement<span class=\"_ _0\"></span> Actions Volatilit\u00e9 attendue<span class=\"_ _0\"></span> 0,51 Taux d'int\u00e9r\u00eat sans <span class=\"_ _0\"></span>risque 0,02 Dividende attendu<span class=\"_ _0\"></span> (exprim\u00e9 en % du co<span class=\"_ _0\"></span>urs de 0,02 l'action \u00e0 la date d<span class=\"_ _0\"></span>'\u00e9mission du plan)<span class=\"_ _0\"></span> D\u00e9parts attendus \u00e0 l<span class=\"_ _0\"></span>a date de l'\u00e9mission 0,04 Juste valeur par <span class=\"_ _0\"></span>option accord\u00e9e \u00e0 la date <span class=\"_ _0\"></span><span class=\"ls98\">de </span>6,75 l'\u00e9mission Mod\u00e8le d'valuati<span class=\"_ _0\"></span>on Black &amp; Scholes<span class=\"_ _0\"></span> Au <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>d\u00e9cembre <span class=\"_ _5\"> </span>2022,<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>Group<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>a <span class=\"_ _6d\"> </span>reconnu <span class=\"_ _5\"> </span>un montant <span class=\"_ _52\"> </span>d\u2019EUR <span class=\"_ _52\"> </span>0,9<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>million <span class=\"_ _52\"> </span><span class=\"ls22\">en <span class=\"_ _7\"> </span></span>autres <span class=\"_ _58\"> </span>c<span class=\"_ _0\"></span>harge<span class=\"_ _3\"></span>s d\u2019exploitation <span class=\"_ _5b\"> </span>pour <span class=\"_ _58\"> </span>les <span class=\"_ _5b\"> </span>options <span class=\"_ _58\"> </span>sur <span class=\"_ _58\"> </span>actions <span class=\"_ _5b\"> </span>des employ\u00e9s (EUR 0,8 million d\u2019euros en 2021<span class=\"lsd1\">).</span> Les op<span class=\"_ _3\"></span>tions s<span class=\"_ _3\"></span>ur <span class=\"_ _3\"></span>actions <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>rculation <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d\u00e9cembre ont <span class=\"_ _51\"> </span>les <span class=\"_ _51\"> </span>dates <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>\u2019expirati<span class=\"_ _3\"></span>on <span class=\"_ _51\"> </span>et <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>prix <span class=\"_ _51\"> </span>d\u2019exercice suivants :31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Prix d\u2019exercice Nombre d\u2019optio<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span> Prix d\u2019exercice <span class=\"_ _0\"></span> Nombre d\u2019optio<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span> Date d\u2019expiration<span class=\"_ _0\"></span> (EUR) sur actions (EUR) sur actions 30 Juin 2024 11,52 78<span class=\"ls1\"> </span>810<span class=\"_ _0\"></span><span class=\"ls1\"> </span>11,52 63<span class=\"ls1\"> </span>500<span class=\"ls1\"> </span>30 Juin 2024 31,84 20<span class=\"ls1\"> </span>000<span class=\"_ _0\"></span><span class=\"ls1\"> </span>31,84 20<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>31 Mai 2026 7,54 175<span class=\"ls1\"> 000<span class=\"_ _0\"></span> </span>7,54 172<span class=\"ls1\"> 500<span class=\"_ _0\"></span> </span>31 Mai 2030 7,54 175<span class=\"ls1\"> 000<span class=\"_ _0\"></span> </span>7,54 172<span class=\"ls1\"> 500<span class=\"_ _0\"></span> </span>31 D\u00e9cembre 20<span class=\"_ _0\"></span>26 13,39 631<span class=\"ls1\"> 997<span class=\"_ _0\"></span> </span>13,39 631<span class=\"ls1\"> 997<span class=\"_ _0\"></span> </span>31 D\u00e9cembre 20<span class=\"_ _0\"></span>26 15,77 7 190 15,77 7 190 31 D\u00e9cembre 20<span class=\"_ _0\"></span>26 14,39 31<span class=\"ls1\"> </span>156<span class=\"_ _0\"></span><span class=\"ls1\"> </span>14,39 31<span class=\"ls1\"> </span>156<span class=\"ls1\"> </span>31 D\u00e9cembre 20<span class=\"_ _0\"></span>27 N/A N/A 17,15 16<span class=\"ls1\"> </span>839<span class=\"ls1\"> </span>TOTAL des optio<span class=\"_ _0\"></span>ns sur actions en ci<span class=\"_ _0\"></span>rculation 1 119 153<span class=\"_ _0\"></span> 1 115 682 Les mouvements des <span class=\"_ _0\"></span>options sur actions <span class=\"_ _0\"></span>peuvent se  r\u00e9sum<span class=\"ls96\">er</span> c<span class=\"_ _0\"></span>omme suit : 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Prix d\u2019exercice Prix d\u2019exercice Nombre moyen en EUR Nombre d\u2019optio<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span> moyen en EUR d\u2019options sur par action sur actions par action actions Existantes au 1er j<span class=\"_ _0\"></span>anvier 13,57 540<span class=\"ls1\"> 608<span class=\"_ _0\"></span> </span>11,4 1 119 153 \u00c9mises 13,46 688<span class=\"ls1\"> 318<span class=\"_ _0\"></span> </span>17,15 16<span class=\"ls1\"> </span>839<span class=\"ls1\"> </span>Annul\u00e9es (-)             <span class=\"_ _0\"></span>                                          <span class=\"_ _0\"></span>                    12,00 -<span class=\"ls98\">24</span> 975 7,54 -5 <span class=\"ls98\">000</span> Exerc\u00e9es (-)<span class=\"_ _0\"></span> 11,52 -<span class=\"ls98\">84</span> 798 11,52 -<span class=\"ls98\">15</span> 310 \u00c9chues (-) 0 0 0 0 Existantes au 31 d<span class=\"_ _0\"></span>\u00e9cembre 11,4 1 119 153<span class=\"_ _0\"></span> 11,91 1 115 682 Exer\u00e7ables au 3<span class=\"_ _0\"></span>1 d\u00e9cembre 98<span class=\"ls1\"> </span>810<span class=\"ls1\"> </span>83<span class=\"ls1\"> </span>500",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__175": {
   "value": "17.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">R\u00e9serves </span></span>31 d\u00e9cembre 31 d\u00e9cembre (EUR 000) 2021 2022 R\u00e9serves de couve<span class=\"_ _0\"></span>rture -8 <span class=\"ls98\">440</span> -8 <span class=\"ls98\">402</span> Autres r\u00e9serves \u2013 <span class=\"_ _0\"></span>valorisation des plans d\u2019o<span class=\"_ _0\"></span>ptions sur actions et des pai<span class=\"_ _0\"></span>ements fond\u00e9s sur des 16<span class=\"ls1\"> </span>684<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>625<span class=\"ls1\"> </span>actions Autres r\u00e9serves \u2013 A<span class=\"_ _0\"></span>utres 154<span class=\"ls1\"> </span>154<span class=\"ls1\"> </span>Autres r\u00e9serves \u2013 <span class=\"_ _0\"></span>ajustement \u00e0 la juste valeur <span class=\"_ _0\"></span>des investissements dispo<span class=\"_ _0\"></span>nibles \u00e0 la vente<span class=\"_ _0\"></span> 4 014 -6 <span class=\"ls98\">408</span> Autres r\u00e9serves \u2013 <span class=\"_ _0\"></span>r\u00e9gimes \u00e0 prestations d\u00e9fi<span class=\"_ _0\"></span>nies -4 <span class=\"ls98\">064</span> -516 R\u00e9serves 8 348 2 453 \u00c9carts de conversio<span class=\"_ _0\"></span>n                                         <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                            <span class=\"_ _0\"></span> -6 <span class=\"ls98\">315</span> -5 <span class=\"ls98\">585</span> R\u00e9sultats report\u00e9s<span class=\"_ _0\"></span> 51<span class=\"ls1\"> </span>227<span class=\"ls1\"> </span>51<span class=\"ls1\"> </span>431<span class=\"ls1\"> </span>Les <span class=\"_ _46\"> </span>r\u00e9serves <span class=\"_ _7\"> </span>de <span class=\"_ _46\"> </span>couverture <span class=\"_ _46\"> </span>comprennent <span class=\"_ _7\"> </span>les changements <span class=\"_ _6d\"> </span>de <span class=\"_ _6d\"> </span>la <span class=\"_ _6d\"> </span>juste <span class=\"_ _5\"> </span>valeur <span class=\"_ _6d\"> </span>des <span class=\"_ _6d\"> </span>instruments financiers <span class=\"_ _5\"> </span>utilis\u00e9s <span class=\"_\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>couverture <span class=\"_ _5\"> </span>des <span class=\"_ _5\"> </span>flux <span class=\"_\"> </span>de tr\u00e9sorerie <span class=\"_ _27\"></span>des <span class=\"_ _1\"></span>transactions <span class=\"_ _27\"></span>qui <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>\u2019ont <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>encore <span class=\"_ _1\"></span>eu lieu<span class=\"ls1\">.<span class=\"lsda\">  </span>Les <span class=\"_ _26\"> </span>r\u00e9serves <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>couverture <span class=\"_ _48\"> </span>sont <span class=\"_ _47\"> </span>rest\u00e9es <span class=\"_ _26\"> </span>en </span>ligne avec <span class=\"ls22\">20<span class=\"lsca\">22</span></span>. En<span class=\"ls1\"> <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>et <span class=\"_ _3\"></span>2022<span class=\"lscc\">, <span class=\"_ _2\"></span><span class=\"ls1\">les <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>iations <span class=\"_ _2\"></span>des \u00ab<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>Autres <span class=\"_ _2\"></span>r\u00e9serves </span></span></span>\u2013 aju<span class=\"_ _0\"></span>stem<span class=\"_ _3\"></span>ents  <span class=\"_ _0\"></span>\u00e0 la ju<span class=\"_ _0\"></span>ste valeur des <span class=\"_ _0\"></span>investissements<span class=\"_ _3\"></span> disponibles \u00e0 <span class=\"_ _3\"></span>la vente \u00bb es<span class=\"_ _3\"></span>t li\u00e9e \u00e0<span class=\"_ _3\"></span> la r\u00e9\u00e9<span class=\"_ _3\"></span>valuation \u00e0 <span class=\"_ _2\"></span>la juste <span class=\"_ _4\"> </span>valeur <span class=\"_ _4\"> </span>de <span class=\"_ _51\"> </span>la <span class=\"_ _4\"> </span>participation <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>Rutherford Estates <span class=\"_ _26\"> </span>Limited<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>(EUR <span class=\"_ _26\"> </span>11<span class=\"_ _0\"></span>,<span class=\"lsca\">1 <span class=\"_ _26\"> </span></span>millions<span class=\"_ _0\"></span>)<span class=\"_ _3\"></span> <span class=\"_ _47\"> </span>voir <span class=\"_ _26\"> </span>Note <span class=\"_ _47\"> </span>1.1<span class=\"lscc\">, </span> dans ScandiDos <span class=\"_ _2\"></span>A.B (EUR <span class=\"_ _2\"></span>0,3 million) <span class=\"_ _2\"></span>et HIL <span class=\"_ _2\"></span>applied Medical Ltd (EUR 1,0 million)<span class=\"ls5f\">. </span> La <span class=\"_ _48\"> </span>diminution <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>\u00ab <span class=\"_\"> </span>A<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>tres <span class=\"_ _47\"> </span>r\u00e9serves <span class=\"_\"> </span>\u2013 <span class=\"_ _48\"> </span>R\u00e9gime <span class=\"_ _48\"> </span>\u00e0 prestations <span class=\"_ _5\"> </span>d\u00e9finies <span class=\"_ _5\"> </span>\u00bb <span class=\"_ _5\"> </span>pour <span class=\"_\"> </span>EUR <span class=\"_ _6d\"> </span>3,5 <span class=\"_ _5\"> </span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lions <span class=\"_ _5\"> </span>est d\u00e9crite plus en d\u00e9tail dans la note 3.5<span class=\"ls5f\">. </span> Les \u00e9<span class=\"_ _0\"></span>carts de conversion <span class=\"_ _0\"></span>cumul\u00e9s  c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mprennent <span class=\"_ _0\"></span>les \u00e9carts <span class=\"_ _27\"></span>li\u00e9s <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _27\"></span>conversion <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>\u00e9tats <span class=\"_ _1\"></span>financiers <span class=\"_ _27\"></span>des entit\u00e9s consolid\u00e9es dont la devise fonctionnelle n\u2019est<span class=\"_ _3\"></span> pas <span class=\"_ _2\"></span>l\u2019euro. <span class=\"_ _2\"></span>Ils <span class=\"_ _2\"></span>englobent <span class=\"_ _2\"></span>\u00e9galement <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>diff\u00e9rences <span class=\"_ _2\"></span>de change <span class=\"_ _0\"></span>sur <span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>pr\u00eats <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>long <span class=\"_ _0\"></span>terme <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>partie <span class=\"_ _0\"></span>de l\u2019investissement <span class=\"_\"> </span>net <span class=\"_\"> </span>du <span class=\"_\"> </span>G<span class=\"_ _3\"></span>roupe <span class=\"_\"> </span>dans <span class=\"_ _48\"> </span>les <span class=\"_\"> </span>activit\u00e9s \u00e9trang\u00e8res. Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022<span class=\"ls5f\">, <span class=\"_ _27\"></span></span>une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>cumul\u00e9e <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>-1,0 <span class=\"_ _48\"> </span>millions <span class=\"_ _48\"> </span>sur <span class=\"_\"> </span>la <span class=\"_ _47\"> </span>conversion <span class=\"_\"> </span>de <span class=\"_ _47\"> </span>ces <span class=\"_\"> </span>pr\u00eat<span class=\"_ _3\"></span>s <span class=\"_\"> </span>a<span class=\"_ _2\"></span> <span class=\"_\"> </span>\u00e9t\u00e9 reclass\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>capitaux <span class=\"_ _0\"></span>propres afin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compenser <span class=\"_ _0\"></span>la perte <span class=\"_ _27\"></span>r\u00e9sultant <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>conversion <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>pr\u00eats <span class=\"_ _27\"></span>entre filiales <span class=\"_ _0\"></span>du Groupe <span class=\"_ _0\"></span>(perte <span class=\"_ _0\"></span>cumul\u00e9e d\u2019EUR <span class=\"_ _0\"></span>-1,2 <span class=\"_ _0\"></span>million au<span class=\"ls1\"> 31 d\u00e9cembre 2021).  </span>Au <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d\u00e9cembre <span class=\"_ _2\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>2021<span class=\"lscc\">, <span class=\"_ _2\"></span><span class=\"ls1\">les <span class=\"_ _3\"></span>pr\u00eats <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>CNY <span class=\"_ _2\"></span>45,0 </span></span>millions <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>CNY <span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>4,8 <span class=\"_ _26\"> </span>millions <span class=\"_ _26\"> </span>entre <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>SA <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>Ion Beam <span class=\"_ _52\"> </span>Beijing <span class=\"_ _52\"> </span>Medical <span class=\"_ _52\"> </span>Applications <span class=\"_ _52\"> </span>Technology Service <span class=\"_ _49\"> </span>Co. <span class=\"_ _51\"> </span>Ltd <span class=\"_ _49\"> </span><span class=\"ls22\">ont</span> <span class=\"_ _49\"> </span>\u00e9t\u00e9 <span class=\"_ _51\"> </span>d\u00e9si<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>n\u00e9s <span class=\"_ _51\"> </span>c<span class=\"_ _0\"></span>omme <span class=\"_ _51\"> </span>des financements <span class=\"_ _49\"> </span>permanents <span class=\"_ _49\"> </span>du <span class=\"_ _51\"> </span>Groupe <span class=\"_ _49\"> </span>dans <span class=\"_ _49\"> </span>des activit\u00e9s \u00e0 l\u2019\u00e9tranger.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__176": {
   "value": "18.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Dettes financi\u00e8res </span></span>Le tableau ci-dessous pr\u00e9sente les principaux termes et conditions des facilit\u00e9s de cr\u00e9dit existantes :<span class=\"_ _0\"></span>  OutstandinOutstandinOutstandinOutstanding 31 g 31 g 31 g 31 d\u00e9cembre d\u00e9cembre d\u00e9cembre d\u00e9cembre Profil de Emprunt/lign2021 (EUR 2021 (EUR 2022 (EUR 2022 (EUR Devisremboursemene de cr\u00e9dit Rang Statut 000) 000) 000) 000) e Int\u00e9r\u00eat Maturit\u00e9 t SubordinateUnsecureS.R.I.W. d d 6 121 6 121 4 897 4 715 EUR Fixed 2026 Amortizing SubordinateUnsecureS.R.I.W. d d 2 550 2 550 2 040 1 964 EUR Fixed 2026 Amortizing SubordinateUnsecureS.R.I.W. d d 5 000 5 000 4 000 3 851 EUR Fixed 2026 Amortizing SubordinateUnsecureS.F.P.I. d d 5 000 5 000 4 000 3 851 EUR Fixed 2026 Amortizing Emprunt \u00e0 5 ans<span class=\"ls1\"> </span>Senior Secured 21<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>21<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>0 0 EUR Floating* 2025 Amortizing Cr\u00e9dit de caisse - Floating**UFN China Senior Secured 0 0 0 0 CNY<span class=\"ls1\"> </span>* ****<span class=\"ls1\"> </span>Revolving Lignes de cr\u00e9dit revolving Senior Secured 0 0 0 0 EUR<span class=\"ls1\"> </span>Floating* 2024 Revolving * EURIBOR + marg<span class=\"_ _3\"></span>e en fonction<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>du ra<span class=\"_ _3\"></span>tio de levier net ** MCLR + marge<span class=\"_ _2\"></span> \u00ab Co\u00fbt de finance<span class=\"_ _3\"></span>ment \u00bb + marge<span class=\"_ _3\"></span> Le tableau <span class=\"_ _2\"></span>ci-dessous pr\u00e9sente <span class=\"_ _2\"></span>les principales <span class=\"_ _2\"></span>facilit\u00e9s de <span class=\"_ _2\"></span>cr\u00e9dit existante <span class=\"_ _2\"></span>par maturit\u00e9 <span class=\"_ _2\"></span>et explique <span class=\"_ _3\"></span>les m<span class=\"_ _3\"></span>ouvements de l\u2019ann\u00e9e : (EUR '000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Non courantes 29<span class=\"ls1\"> </span>937<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>647<span class=\"ls1\"> </span>Courantes 9 734 3 734 Total 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Solde \u00e0 l'ouverture<span class=\"_ _0\"></span> 56<span class=\"ls1\"> </span>731<span class=\"ls1\"> </span>39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>Ajustement du co\u00f9t<span class=\"_ _0\"></span> amorti suite \u00e0 une m<span class=\"_ _0\"></span>odification de contrat<span class=\"_ _0\"></span> 0 -556 Emprunts convertis <span class=\"_ _0\"></span>en subsides -4 <span class=\"ls98\">384</span> 0 Remboursements<span class=\"_ _0\"></span> d'emprunts -<span class=\"ls98\">12</span> 984 -<span class=\"ls98\">24</span> 734 \u00c9cart de conversio<span class=\"_ _0\"></span>n 308<span class=\"ls1\"> </span>0 Solde \u00e0 la cl\u00f4ture<span class=\"_ _0\"></span> 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les remboursements<span class=\"_ _3\"></span> d\u2019emprunts <span class=\"_ _3\"></span>concernent le <span class=\"_ _2\"></span>pr\u00eat \u00e0 terme <span class=\"_ _0\"></span>(EUR <span class=\"_ _1\"></span>21,0 <span class=\"_ _0\"></span>millions) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>obligations <span class=\"_ _0\"></span>S.R.I.W. et S.F.P.I. (EUR 3,7 millions). L'ajustement <span class=\"_ _0\"></span>du co\u00fbt <span class=\"_ _0\"></span>amorti repr\u00e9sente <span class=\"_ _0\"></span>l'impact <span class=\"_ _0\"></span>de la ren\u00e9gociation <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>taux <span class=\"_ _2c\"></span>d'int\u00e9r\u00eat <span class=\"_ _2\"></span>futurs <span class=\"_ _2\"></span>avec <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>S.R.I<span class=\"_ _0\"></span>.W<span class=\"_ _3\"></span>. et <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>S.F.P.I. <span class=\"_ _2\"></span>IBA a <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>onvenu <span class=\"_ _2\"></span>avec <span class=\"_ _3\"></span>les <span class=\"_ _2\"></span>deux pr\u00eateur<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de diminuer <span class=\"_ _4e\"> </span>les <span class=\"_ _6d\"> </span>taux <span class=\"_ _4e\"> </span>d'int\u00e9r\u00eat, <span class=\"_ _4e\"> </span>ce <span class=\"_ _4e\"> </span>qui <span class=\"_ _4e\"> </span>repr\u00e9sente <span class=\"_ _4e\"> </span>un changement no<span class=\"_ _3\"></span>n <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ubstantiel <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>termes <span class=\"_ _3\"></span>du contrat <span class=\"_ _2\"></span>au sens <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>trait\u00e9 <span class=\"_ _0\"></span>comme <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>modification de <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontrat. <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>En <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s\u00e9quence, <span class=\"_ _27\"></span>IFRS <span class=\"_ _27\"></span>9 <span class=\"_ _1\"></span>exige <span class=\"_ _27\"></span>que <span class=\"_ _27\"></span>les nouveaux flux de<span class=\"_ _3\"></span> tr\u00e9sorerie <span class=\"_ _3\"></span>futurs soient <span class=\"_ _2\"></span>amortis avec le <span class=\"_ _0\"></span>taux <span class=\"_ _0\"></span>d\u2019int\u00e9r\u00eat effectif <span class=\"_ _0\"></span>initial, <span class=\"_ _0\"></span>ce qui <span class=\"_ _0\"></span>entra\u00eene <span class=\"_ _0\"></span>un g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>in unique d<span class=\"_ _0\"></span>\u2019EUR 0,6 mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _0\"></span>en 2022 <span class=\"_ _0\"></span>(comptabilis\u00e9 dans les <span class=\"_ _6d\"> </span>autres <span class=\"_ _6d\"> </span>produits <span class=\"_ _6d\"> </span>financiers <span class=\"_ _6d\"> </span>dans <span class=\"_ _4e\"> </span>le <span class=\"_ _6d\"> </span>compte <span class=\"_ _6d\"> </span>de r\u00e9sultat consolid\u00e9).   En<span class=\"ls1\"> 2020, le<span class=\"_ _3\"></span> Groupe a<span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ait s<span class=\"_ _3\"></span>ollicit\u00e9 un <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>r\u00eat<span class=\"_ _3\"></span> aupr\u00e8s de<span class=\"_ _3\"></span> la<span class=\"_ _3\"></span> </span>banque <span class=\"_ _5\"> </span>We<span class=\"_ _0\"></span>lls<span class=\"_ _3\"></span> <span class=\"_ _6d\"> </span>Fargo <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _5\"> </span>le <span class=\"_ _6d\"> </span>cadre <span class=\"_ _5\"> </span>du <span class=\"_ _6d\"> </span>Paycheck Protection <span class=\"_ _47\"> </span>Program <span class=\"_ _26\"> </span>(\"PPP\"<span class=\"_ _0\"></span>), <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>p<span class=\"_ _0\"></span>rogram<span class=\"_ _3\"></span>me <span class=\"_ _47\"> </span>f\u00e9d\u00e9ral d'aide aux Etats-Unis destin\u00e9 \u00e0 <span class=\"_ _3\"></span>soutenir l'emploi dans<span class=\"_ _3\"></span> les <span class=\"_ _1\"></span>entreprises <span class=\"_ _0\"></span>suite <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>pand\u00e9mie <span class=\"_ _0\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _0\"></span>COVID-19. Les <span class=\"_ _1\"></span>pr\u00eats <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>sign\u00e9s <span class=\"_ _1\"></span>par <span class=\"_ _0\"></span>IBA <span class=\"_ _1\"></span>Dosimetry <span class=\"_ _1\"></span>America Inc., <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>Proton <span class=\"_ _47\"> </span>Therapy <span class=\"_ _26\"> </span>Inc. <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>Industrial <span class=\"_ _47\"> </span>Inc. pour <span class=\"_ _26\"> </span>un <span class=\"_ _47\"> </span>montant <span class=\"_ _26\"> </span>total <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>USD <span class=\"_ _26\"> </span>5 <span class=\"_ _26\"> </span>millions <span class=\"_ _47\"> </span>(EUR <span class=\"_ _26\"> </span>4,4 millions) <span class=\"_ _7\"> </span>et <span class=\"_ _7\"> </span>les <span class=\"_ _7\"> </span>participants <span class=\"_ _52\"> </span>peuvent <span class=\"_ _7\"> </span>demander l'annulation <span class=\"_ _46\"> </span>du <span class=\"_ _7\"> </span>pr\u00eat <span class=\"_ _7\"> </span>s<span class=\"_ _0\"></span>ous<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>ertaines <span class=\"_ _7\"> </span>conditions<span class=\"_ _0\"></span>. Cependant <span class=\"_ _2\"></span>comme <span class=\"_ _2\"></span>l'issue <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>demande <span class=\"_ _2\"></span>d'annulation \u00e9tait <span class=\"_ _4e\"> </span>incertaine, <span class=\"_ _4e\"> </span>la <span class=\"_ _4e\"> </span>direction <span class=\"_ _6d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _6d\"> </span>d\u00e9cid\u00e9 <span class=\"_ _4e\"> </span>de <span class=\"_ _4e\"> </span>ne <span class=\"_ _4e\"> </span>pas reconna\u00eetre <span class=\"_ _0\"></span>l'i<span class=\"_ _3\"></span>mpact <span class=\"_ _0\"></span>de l'annulation <span class=\"_ _0\"></span>dans les <span class=\"_ _0\"></span>comptes de 202<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>.  <span class=\"_ _0\"></span>Au cours <span class=\"_ _0\"></span>de l'ann\u00e9e 2021, <span class=\"_ _0\"></span>des preuves ont \u00e9t\u00e9 <span class=\"_ _47\"> </span>trouv\u00e9es <span class=\"_ _48\"> </span>que <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>Groupe <span class=\"_ _47\"> </span>IBA <span class=\"_ _47\"> </span>pouvait <span class=\"_ _48\"> </span>b\u00e9n\u00e9ficier d'une <span class=\"_ _52\"> </span>remise <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ette, <span class=\"_ _58\"> </span>consid\u00e9rant <span class=\"_ _58\"> </span>cette<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>aide gouvernementale <span class=\"_ _26\"> </span>comme <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>subside, <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>d\u00e9cision <span class=\"_ _47\"> </span>a ensuite \u00e9<span class=\"_ _0\"></span>t\u00e9 confirm\u00e9e <span class=\"_ _0\"></span>par une lettre<span class=\"_ _0\"></span> officielle avant <span class=\"_ _0\"></span>la fin <span class=\"_ _4\"> </span>de <span class=\"_ _4e\"> </span>l<span class=\"_ _0\"></span>'e<span class=\"_ _3\"></span>xerci<span class=\"ls67\">ce</span>, <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>pr\u00eats <span class=\"_ _4e\"> </span>initiaux <span class=\"_ _4\"> </span>ont <span class=\"_ _4\"> </span>donc <span class=\"_ _4e\"> </span>\u00e9t\u00e9 convertis <span class=\"_ _44\"> </span>en <span class=\"_ _44\"> </span>subsides <span class=\"_ _44\"> </span>et <span class=\"_ _44\"> </span>co<span class=\"_ _0\"></span>mptabili<span class=\"_ _3\"></span>s\u00e9s <span class=\"_ _44\"> </span>en cons\u00e9quence en 2021.   Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>emprunts <span class=\"_ _1\"></span>bancaires <span class=\"_ _1\"></span>et les <span class=\"_ _d\"> </span>autres <span class=\"_ _4f\"> </span>emprunts <span class=\"_ _d\"> </span>incluent : <span class=\"_ _4f\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _4f\"> </span>emprunts obligataires <span class=\"_ _0\"></span>subordonn\u00e9s n<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>garantis de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>S.R.I.W.<span class=\"_ _2\"></span> pour <span class=\"_ _27\"> </span>un <span class=\"_ _27\"> </span>mo<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span>ant <span class=\"_ _27\"></span>total <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>10,5 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"></span>d\u2019EUR <span class=\"_ _26\"> </span>(EUR 13,7 millions <span class=\"_ _0\"></span>en 2021) et <span class=\"_ _0\"></span>une obligation subordonn\u00e9e non <span class=\"_ _2\"></span>gara<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tie <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>S.F<span class=\"_ _0\"></span>.P.<span class=\"_ _3\"></span>I. <span class=\"_ _2\"></span>pour un<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ontant <span class=\"_ _2\"></span>d\u2019EUR <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>,9<span class=\"_ _2\"></span> millions <span class=\"_\"> </span>(EUR <span class=\"_\"> </span>5,0 <span class=\"_\"> </span>millions <span class=\"_\"> </span>en <span class=\"_\"> </span>2021<span class=\"lsd1\">) <span class=\"_\"> </span></span>ainsi <span class=\"_\"> </span>que <span class=\"_\"> </span>les facilit\u00e9s <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cr\u00e9<span class=\"_ _0\"></span>dit <span class=\"_ _4\"> </span>ren<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>uvelables <span class=\"_ _49\"> </span>(\u00e0 <span class=\"_ _51\"> </span>court <span class=\"_ _51\"> </span>te<span class=\"_ _0\"></span>rme)<span class=\"_ _2\"></span> inutilis\u00e9es <span class=\"_ _48\"> </span>(inchang\u00e9es <span class=\"_\"> </span>par <span class=\"_ _48\"> </span>rapport <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>2021), <span class=\"_ _48\"> </span>et <span class=\"_ _48\"> </span>les facilit\u00e9s de d\u00e9couvert inutilis\u00e9es en Chine. Le <span class=\"_ _0\"></span>pr\u00ea<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>terme <span class=\"_ _0\"></span>d\u2019<span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span>millions <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nti\u00e8re<span class=\"_ _3\"></span>ment rembours\u00e9 en 2022. S.R.I.W. et S.F.P.I. Obligations subordonn\u00e9es S.R.I.W. <span class=\"_ _5a\"> </span>et <span class=\"_ _5a\"> </span>S.F.P.I. <span class=\"_ _5a\"> </span>sont <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>ux<span class=\"_ _2\"></span> <span class=\"_ _53\"> </span>fonds <span class=\"_ _5a\"> </span>publics d\u2019investissement <span class=\"_\"> </span>b<span class=\"_ _3\"></span>elges <span class=\"_\"> </span>(res<span class=\"_ _3\"></span>pectivement <span class=\"_\"> </span>au <span class=\"_ _47\"> </span>ni<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>eau r\u00e9gional et f\u00e9d\u00e9ral). Selon <span class=\"_ _48\"> </span>les <span class=\"_\"> </span>terme<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>accords <span class=\"_\"> </span>obligataires<span class=\"_ _3\"></span> <span class=\"_\"> </span>avec <span class=\"_ _47\"> </span>la S.R.I.W. <span class=\"_\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_\"> </span><span class=\"lsc9\">la <span class=\"_\"> </span></span>S.F.P.I., <span class=\"_\"> </span>le <span class=\"_ _5\"> </span>Groupe <span class=\"_ _5\"> </span>s\u2019est <span class=\"_\"> </span>engag\u00e9 <span class=\"_ _5\"> </span>\u00e0 respecter <span class=\"_ _0\"></span><span class=\"ls22\">un</span> <span class=\"_ _0\"></span>convenant <span class=\"_ _0\"></span>financier <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>niveau <span class=\"_ _0\"></span>de fonds <span class=\"_ _3\"></span>propres <span class=\"_ _2\"></span>du <span class=\"_ _2\"></span>group<span class=\"_ _0\"></span><span class=\"lsca\">e <span class=\"_ _2\"></span><span class=\"ls1\">IBA, <span class=\"_ _3\"></span>qui <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>\u00e9<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _2\"></span>respect\u00e9 <span class=\"_ _2\"></span>au <span class=\"lsca\">31 </span></span></span>d\u00e9cembre 2022. Lignes de cr\u00e9dit bancaire Au <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembre 2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>22, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fac<span class=\"_ _3\"></span>lit\u00e9s de <span class=\"_\"> </span><span class=\"ls1\">cr\u00e9dits <span class=\"_\"> </span>d\u2019un <span class=\"_\"> </span>montant <span class=\"_\"> </span>d\u2019EUR <span class=\"_\"> </span>83,1 <span class=\"_\"> </span>m<span class=\"_ _0\"></span>illions <span class=\"_\"> </span>dont </span>25,6% sont utilis\u00e9s (47,8% en <span class=\"ls22\">2021<span class=\"lsd1\">).</span></span> Les <span class=\"_ _47\"> </span>lignes <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>cr\u00e9dit <span class=\"_ _47\"> </span>bancaires <span class=\"_ _47\"> </span>au <span class=\"_ _26\"> </span>niveau <span class=\"_ _47\"> </span>d\u2019IBA <span class=\"_ _47\"> </span>SA comprennent <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>lignes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dit r<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>nouvelables<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>37 millions d\u2019euros (\u00e0 \u00e9ch\u00e9ance d\u00e9cembre 2024).<span class=\"fs3b\"> </span>Les covenants <span class=\"_ _2\"></span>financiers qui <span class=\"_ _2\"></span>s\u2019appliquent \u00e0 <span class=\"_ _2\"></span>ces lignes de <span class=\"_\"> </span>cr\u00e9dit <span class=\"_\"> </span>consistent <span class=\"_ _48\"> </span>en <span class=\"_\"> </span>(a) <span class=\"_\"> </span>un <span class=\"_\"> </span>ratio <span class=\"_\"> </span>d\u2019<span class=\"_ _3\"></span>endettement senior <span class=\"_ _26\"> </span>net <span class=\"_ _26\"> </span>(calcul\u00e9 <span class=\"_ _26\"> </span>comme <span class=\"_ _26\"> </span>l\u2019endettement <span class=\"_ _26\"> </span>senior <span class=\"_ _26\"> </span>n<span class=\"_ _0\"></span>et divis\u00e9 <span class=\"_ _48\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>REBITDA <span class=\"_ _48\"> </span>consolid\u00e9 <span class=\"_ _47\"> </span>au <span class=\"_ _48\"> </span>cours <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>s <span class=\"_ _47\"> </span>12 derniers <span class=\"_ _47\"> </span>mois) <span class=\"_ _47\"> </span>et <span class=\"_ _47\"> </span>(b) <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>niveau <span class=\"_ _47\"> </span>minimum <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>fonds propres <span class=\"_ _5\"> </span>propres <span class=\"_ _5\"> </span>corrig\u00e9s <span class=\"_ _5\"> </span>(calcul\u00e9 <span class=\"_\"> </span>c<span class=\"_ _0\"></span>omme <span class=\"_\"> </span>\u00e9tant <span class=\"_ _5\"> </span>la somme <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>fonds propres <span class=\"_ _0\"></span>consolid\u00e9s <span class=\"_ _0\"></span>- <span class=\"_ _0\"></span>avec <span class=\"_ _0\"></span>certains reclassements <span class=\"_ _5\"> </span>- <span class=\"_ _5\"> </span>e<span class=\"_ _0\"></span>t <span class=\"_\"> </span>de <span class=\"_ _5\"> </span>l\u2019endettement <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>ubordonn\u00e9)<span class=\"_ _2\"></span>. Ces <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ux <span class=\"_ _51\"> </span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>venants <span class=\"_ _51\"> </span>on<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _51\"> </span>\u00e9t\u00e9 <span class=\"_ _49\"> </span>respect\u00e9s <span class=\"_ _51\"> </span>au <span class=\"_ _49\"> </span>31 d\u00e9cembre 2022. En <span class=\"_ _48\"> </span>Chine, <span class=\"_\"> </span>le <span class=\"_ _47\"> </span>cr\u00e9dit <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>caisse <span class=\"_ _47\"> </span>de <span class=\"_\"> </span>CNY <span class=\"_ _48\"> </span>35 <span class=\"_ _48\"> </span>millions (emprunteur: <span class=\"_ _47\"> </span>Ion <span class=\"_ _47\"> </span>Beam <span class=\"_ _26\"> </span>Applications <span class=\"_ _47\"> </span>Co. <span class=\"_ _26\"> </span>L<span class=\"_ _0\"></span>td) <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 maintenu <span class=\"_ _26\"> </span>pour <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>m\u00eame <span class=\"_ _26\"> </span>montant <span class=\"_ _26\"> </span>(non <span class=\"_ _26\"> </span>utilis\u00e9 <span class=\"_ _26\"> </span>au <span class=\"_ _47\"> </span>31 d\u00e9cembre 2022<span class=\"lsd1\">).</span>    Lignes de   Lignes de Lignes de cr\u00e9dit (EUR 000) cr\u00e9dit totales<span class=\"_ _0\"></span> cr\u00e9dit utilis\u00e9<span class=\"lsb0\">es</span> disponibles S.R.I.W. - subordon<span class=\"_ _0\"></span>n\u00e9 10<span class=\"ls1\"> </span>530<span class=\"_ _0\"></span><span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>530<span class=\"ls1\"> </span>0 S.F.P.I. \u2013 subordo<span class=\"_ _0\"></span>nn\u00e9 3 851 3 851 0 Lignes de cr\u00e9dit <span class=\"_ _0\"></span>\u00e0 court terme 41<span class=\"ls1\"> </span>757<span class=\"_ _0\"></span><span class=\"ls1\"> </span>0 41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>TOTAL 56<span class=\"ls1\"> </span>138<span class=\"_ _0\"></span><span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>Les <span class=\"_ _46\"> </span>facilit\u00e9s <span class=\"_ _7\"> </span>expirant <span class=\"_ _7\"> </span>da<span class=\"_ _0\"></span>ns<span class=\"_ _2\"></span> <span class=\"_ _46\"> </span>un <span class=\"_ _46\"> </span>d\u00e9lai <span class=\"_ _7\"> </span>d\u2019un<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>an comprennent la <span class=\"_ _3\"></span>partie \u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ourt <span class=\"_ _2\"></span>terme de la <span class=\"_ _3\"></span>dette \u00e0 <span class=\"_ _3\"></span>long terme, <span class=\"_\"> </span>les <span class=\"_ _5\"> </span>lignes <span class=\"_\"> </span>de <span class=\"_\"> </span>cr\u00e9dit <span class=\"_\"> </span>soum<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ses <span class=\"_\"> </span>\u00e0 <span class=\"_ _5\"> </span>r\u00e9vision <span class=\"_\"> </span>\u00e0 diff\u00e9rentes <span class=\"_ _2\"></span>dates <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>courant <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>12 <span class=\"_ _2\"></span>derniers <span class=\"_ _2\"></span>mois suivant <span class=\"_ _27\"> </span>la <span class=\"_ _26\"> </span>cl\u00f4ture <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>l\u2019exercice,<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>des <span class=\"_ _27\"> </span>lignes <span class=\"_ _26\"> </span>de <span class=\"_ _27\"></span>cr\u00e9dit n\u2019ayant pas de date  d\u2019<span class=\"_ _3\"></span>expiration ferme (disponibles <span class=\"_ _2\"></span>\u00ab jusqu\u2019\u00e0 nouvel ordre \u00bb). Les <span class=\"_ _0\"></span>\u00e9ch\u00e9ances des<span class=\"_ _0\"></span> dettes <span class=\"_ _0\"></span>bancaires et <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>dettes<span class=\"_ _3\"></span> financi\u00e8res sont reprises ci-apr\u00e8s : (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 9 734 3 734 Entre 1 et 2 ans<span class=\"_ _0\"></span> 9 734 3 467 Entre 2 et 5 20<span class=\"ls1\"> </span>203<span class=\"ls1\"> </span>7 180 ans<span class=\"ls1\">             </span>TOTAL 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les paiements des <span class=\"_ _0\"></span>dettes bancaires et autres <span class=\"_ _0\"></span>dettes financi\u00e8res s<span class=\"_ _0\"></span>ont les suivants:  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 10<span class=\"ls1\"> </span>936<span class=\"ls1\"> </span>4 264 Entre 1 et 2 ans<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>668<span class=\"ls1\"> </span>4 120 Entre 2 et 5 21<span class=\"ls1\"> </span>478<span class=\"ls1\"> </span>7 838 ans<span class=\"ls1\">             </span>43<span class=\"ls1\"> </span>082<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>222<span class=\"ls1\"> </span>Charges financi\u00e8r<span class=\"_ _0\"></span>es futures sur dettes bancair<span class=\"_ _0\"></span>es et autres dettes financi<span class=\"_ _0\"></span>\u00e8res (--3 <span class=\"ls98\">411</span>-1 <span class=\"ls98\">841</span>) TOTAL 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les <span class=\"_ _0\"></span>taux<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u2019int\u00e9r\u00eats <span class=\"_ _1\"></span>effectifs <span class=\"_ _1\"></span>pour <span class=\"_ _0\"></span>les <span class=\"_ _1\"></span>dettes <span class=\"_ _1\"></span>bancaires <span class=\"_ _1\"></span>et <span class=\"_ _0\"></span>autres<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettes <span class=\"_ _1\"></span>financi\u00e8res <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cl\u00f4ture<span class=\"_ _0\"></span> \u00e9taient  les suivants<span class=\"_ _0\"></span>: 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 EUR USD INR CNY<span class=\"ls1\"> </span>EUR CNY<span class=\"ls1\"> </span>n/a - ligne de n/a - ligne de n/a - ligne de cr\u00e9dit non cr\u00e9dit non cr\u00e9dit non Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 3,35% 0,00% utilis\u00e9e utilis\u00e9e 2,33% utilis\u00e9e Les valeurs comptabl<span class=\"_ _0\"></span>es des emprunts du groupe sont<span class=\"_ _0\"></span> toutes libell\u00e9es en euros<span class=\"_ _0\"></span>. Le<span class=\"ls1\">s lignes de cr\u00e9d<span class=\"_ _0\"></span>it utilis\u00e9es sont les suivantes<span class=\"_ _0\"></span> : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TAUX FLOTTANT<span class=\"_ _0\"></span> Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 6 000 0 Remboursements<span class=\"_ _0\"></span> au-del\u00e0 d\u2019un an 15<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>0 TOTAL TAUX FLOTT<span class=\"_ _0\"></span>ANT 21<span class=\"ls1\"> </span>000<span class=\"ls1\"> </span>0 TAUX FIXE Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 3 734 3 734  Remboursements a<span class=\"_ _0\"></span>u-del\u00e0 d\u2019un an 14<span class=\"ls1\"> </span>937<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>647<span class=\"ls1\"> </span>TOTAL TAUX FIXE<span class=\"_ _0\"></span> 18<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>TOTAL 39<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Les<span class=\"ls1\"> lignes de cr\u00e9d<span class=\"_ _0\"></span>it </span>non <span class=\"ls1\">utilis\u00e9es sont <span class=\"_ _0\"></span>les suivantes : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TAUX FLOTTANT<span class=\"_ _0\"></span> Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 1 543 0 Remboursements<span class=\"_ _0\"></span> au-del\u00e0 d\u2019un an 41<span class=\"ls1\"> </span>865<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>TOTAL TAUX FLOTT<span class=\"_ _0\"></span>ANT 43<span class=\"ls1\"> </span>408<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757<span class=\"ls1\"> </span>TAUX FIXE Remboursements<span class=\"_ _0\"></span> dans l\u2019ann\u00e9e 0 0 Remboursements<span class=\"_ _0\"></span> au-del\u00e0 d\u2019un an 0 0 TOTAL TAUX FIXE<span class=\"_ _0\"></span> 0 0 TOTAL 43<span class=\"ls1\"> </span>408<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>757",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__178-1": {
   "value": "19.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Provisions \u00e0 l<span class=\"_ _2\"></span>ong terme et \u00e0 court terme </span></span>R\u00e9gimes \u00e0 Autres prestations avantages  (EUR 000) Environnement<span class=\"_ _0\"></span> Garanties Litiges d\u00e9finies sociaux Autres Total Au 1er janvier <span class=\"_ _0\"></span>2021 108<span class=\"ls1\"> </span>3 553 170<span class=\"ls1\"> </span>4 948 225<span class=\"ls1\"> </span>3 044 12<span class=\"ls1\"> </span>048<span class=\"ls1\"> </span>Additions (+) 3 3 524 0 28<span class=\"ls1\"> </span>117<span class=\"ls1\"> </span>1 172 4 844 Reprises (-)<span class=\"_ _0\"></span> 0 -427 0 11<span class=\"ls1\"> </span>-<span class=\"ls98\">63</span> -<span class=\"ls98\">87</span> -566 Utilisations (-)<span class=\"_ _0\"></span> 0 -1 <span class=\"ls98\">404</span> -<span class=\"ls98\">30</span> -<span class=\"ls98\">63</span> 0 -687 -2 <span class=\"ls98\">184</span> Reclassifications<span class=\"_ _0\"></span> 0 -573 0 0 0 573<span class=\"ls1\"> </span>0 (Gains)/pertes <span class=\"_ _55\"> </span>actuariels <span class=\"_ _55\"> </span>g\u00e9n\u00e9r\u00e9s<span class=\"_ _0\"></span> <span class=\"_\"> </span>au<span class=\"_ _0\"></span> <span class=\"_\"> </span>co<span class=\"_ _0\"></span>urs <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e l'exercice 0 0 0 514<span class=\"ls1\"> </span>0 0 514<span class=\"ls1\"> </span>\u00c9carts de conversio<span class=\"_ _0\"></span>n 0 5 0 6 0 211<span class=\"ls1\"> </span>222<span class=\"ls1\"> </span>Variation totale 3 1 125 -<span class=\"ls98\">30</span> 496<span class=\"ls1\"> </span>54<span class=\"ls1\"> </span>1 182 2 830 Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>021 111<span class=\"ls1\"> </span>4 678 140<span class=\"ls1\"> </span>5 444 279<span class=\"ls1\"> </span>4 226 14<span class=\"ls1\"> </span>878<span class=\"ls1\"> </span>Au 1er janvier <span class=\"_ _0\"></span>2022 111<span class=\"ls1\"> </span>4 678 140<span class=\"ls1\"> </span>5 444 279<span class=\"ls1\"> </span>4 226 14<span class=\"ls1\"> </span>878<span class=\"ls1\"> </span>Additions (+) 7 3 877 0 834<span class=\"ls1\"> </span>554<span class=\"ls1\"> </span>1 928 7 200 Reprises (-)<span class=\"_ _0\"></span> 0 -1 <span class=\"ls98\">059</span> 0 0 0 2 -1 <span class=\"ls98\">057</span> Utilisations (-)<span class=\"_ _0\"></span> 0 -1 <span class=\"ls98\">207</span> 0 0 -<span class=\"ls98\">80</span> -961 -2 <span class=\"ls98\">248</span> (Gains)/pertes <span class=\"_ _55\"> </span>actuariels <span class=\"_ _55\"> </span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _55\"> </span>au <span class=\"_ _55\"> </span>cours <span class=\"_ _55\"> </span>de l'exercice 0 0 0 -3 <span class=\"ls98\">549</span> 0 0 -3 <span class=\"ls98\">549</span> \u00c9carts de conversio<span class=\"_ _0\"></span>n 0 -<span class=\"ls98\">46</span> 0 -3 -<span class=\"ls98\">21</span> -<span class=\"ls98\">28</span> -<span class=\"ls98\">98</span> Variation totale 7 1 565 0 -2 <span class=\"ls98\">718</span> 453<span class=\"ls1\"> </span>941<span class=\"ls1\"> </span>248<span class=\"ls1\"> </span>Au 31 d\u00e9cembre 2<span class=\"_ _0\"></span>022 118<span class=\"ls1\"> </span>6 243 140<span class=\"ls1\"> </span>2 726 732<span class=\"ls1\"> </span>5 167 15<span class=\"ls1\"> </span>126<span class=\"ls1\"> </span>19.1. <span class=\"_ _69\"> </span>ENVIRONNEMENT Les<span class=\"ls1\"> <span class=\"_ _93\"> </span>provisions<span class=\"_ _0\"></span> <span class=\"_ _93\"> </span>environnementales </span>comprennent <span class=\"_ _58\"> </span>des <span class=\"_ _58\"> </span>provisions <span class=\"_ _58\"> </span>de <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onformit\u00e9 environnementale <span class=\"_ _71\"> </span>re<span class=\"_ _0\"></span>latives <span class=\"_ _54\"> </span>aux <span class=\"_ _71\"> </span>sourc<span class=\"_ _0\"></span>es naturelles <span class=\"_ _52\"> </span>de <span class=\"_ _58\"> </span>rayonn<span class=\"_ _0\"></span>ement <span class=\"_ _58\"> </span>pour <span class=\"_ _52\"> </span>EUR <span class=\"_ _52\"> </span>0,<span class=\"_ _0\"></span>1 million.19.2. <span class=\"_ _69\"> </span>GARANTIES Les <span class=\"_ _0\"></span>provisions re<span class=\"_ _0\"></span>latives aux<span class=\"_ _0\"></span> garanties <span class=\"_ _0\"></span>couvrent les <span class=\"_ _26\"> </span>garanties <span class=\"_ _26\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>mach<span class=\"_ _0\"></span>ines <span class=\"_ _27\"></span>v<span class=\"_ _0\"></span>endues <span class=\"_ _26\"> </span>aux clients. Les mouvements peuvent \u00eatre d\u00e9taill\u00e9s comme<span class=\"_ _0\"></span> suit : \u25aa <span class=\"_ _54\"> </span><span class=\"fcd\">Nouvelles <span class=\"_ _86\"> </span>provisions <span class=\"_ _86\"> </span>concernant </span>principalement la <span class=\"_ _2\"></span>protont<span class=\"_ _0\"></span>h\u00e9rapie <span class=\"_ _2\"></span>et d\u2019autres acc\u00e9l\u00e9rateurs <span class=\"_ _0\"></span>pour un <span class=\"_ _0\"></span>montant <span class=\"_ _0\"></span>de EUR <span class=\"_ _0\"></span>3,9 millions <span class=\"_ _6d\"> </span>suite <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _4e\"> </span>la <span class=\"_ _6d\"> </span>livraiso<span class=\"_ _0\"></span>n <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>plusie<span class=\"_ _0\"></span>urs projets aux cl<span class=\"_ _0\"></span>ien<span class=\"_ _3\"></span>ts. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _27\"></span>reprises <span class=\"_ _26\"> </span> <span class=\"_ _27\"></span><span class=\"ls96\">de</span>s <span class=\"_ _27\"></span>prov<span class=\"_ _0\"></span>isions <span class=\"_ _27\"></span>relatives <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _27\"></span>la </span></span>protonth\u00e9rapie <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>d\u2019autres <span class=\"_ _26\"> </span>acc<span class=\"_ _0\"></span>\u00e9l\u00e9rateurs \u00e9quivalant <span class=\"_ _1\"></span> <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _27\"></span>EUR <span class=\"_ _27\"></span>-1,1 <span class=\"_ _27\"></span>million <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>pr\u00e8s <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fin<span class=\"_ _0\"></span> des p\u00e9riodes de garan<span class=\"_ _0\"></span>tie. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Utilisation <span class=\"_ _49\"> </span>des <span class=\"_ _49\"> </span>prov<span class=\"_ _0\"></span>isions <span class=\"_ _49\"> </span>relatives <span class=\"_ _49\"> </span>\u00e0 <span class=\"_ _50\"> </span>la </span></span>protonth\u00e9rapie <span class=\"_ _26\"> </span>et <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _26\"> </span>d\u2019autres <span class=\"_ _26\"> </span>acc<span class=\"_ _0\"></span>\u00e9l\u00e9rateurs pour un montant d<span class=\"_ _0\"></span>\u2019EUR -1,2 million. 19.3. <span class=\"_ _69\"> </span>AUTRES PROVISIONS Les autres <span class=\"_ _0\"></span>provisions <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>31 d\u00e9cembre <span class=\"_ _0\"></span>2022 s<span class=\"_ _0\"></span>e composent <span class=\"_ _5c\"> </span>principaleme<span class=\"_ _0\"></span>nt <span class=\"_ _23\"> </span>des <span class=\"_ _5c\"> </span>\u00e9l\u00e9ments<span class=\"_ _0\"></span> suivants : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Provisions <span class=\"_ _3\"></span>pour contrats <span class=\"_ _2\"></span>on\u00e9reux pour E<span class=\"_ _3\"></span>UR<span class=\"_ _0\"></span> </span></span>5,1 millions ;  \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Un <span class=\"_\"> </span>m<span class=\"_ _0\"></span>ontant <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_\"> </span>0,<span class=\"_ _0\"></span>2 <span class=\"_\"> </span>million <span class=\"_ _6d\"> </span>pour <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>es </span></span>litiges.  Les <span class=\"_ _51\"> </span>principaux <span class=\"_ _4\"> </span>mouvements <span class=\"_ _51\"> </span>sont <span class=\"_ _49\"> </span>relatifs <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _51\"> </span>des nouvelles <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ovisions <span class=\"_ _4e\"> </span>pour <span class=\"_ _4e\"> </span>des <span class=\"_ _4\"> </span>contrats <span class=\"_ _4e\"> </span>\u00e0 <span class=\"_ _4e\"> </span>pertes futures <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _1\"></span>2,6 <span class=\"_ _1\"></span>millions. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Cette <span class=\"_ _1\"></span>augmenta<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ion provient de la reconnaissance des pertes futures sur un <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>devenu <span class=\"_ _0\"></span>on\u00e9reux <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>-estimation <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>co\u00f9ts <span class=\"_\"> </span>pr\u00e9<span class=\"_ _3\"></span>visionnels <span class=\"_ _48\"> </span>\u00e0 <span class=\"_\"> </span>ve<span class=\"_ _3\"></span>nir <span class=\"_ _48\"> </span>sur <span class=\"_ _48\"> </span>un contrat d\u00e9j\u00e0 <span class=\"_ _0\"></span>identifi\u00e9 comme on\u00e9reux dans <span class=\"_ _0\"></span>le pass\u00e9.  Les <span class=\"_\"> </span>principales <span class=\"_ _48\"> </span>hypoth\u00e8ses <span class=\"_\"> </span>utilis\u00e9es <span class=\"_ _48\"> </span>sont <span class=\"_\"> </span>un <span class=\"_ _48\"> </span>taux d\u2019inflation <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>4% <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>initiatives <span class=\"_ _0\"></span>d\u2019\u00e9conomi<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>couts et un taux d\u2019actualisation \u00e0 <span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>%<span class=\"_ _3\"></span> pour refl\u00e9ter la valeur du temps.19.4. <span class=\"_ _69\"> </span><span class=\"ls3e\">R\u00c9</span>GIMES <span class=\"_ _0\"></span>\u00c0 PRESTATIONS <span class=\"_ _3\"></span>D\u00c9FINIES Voir <span class=\"_ _27\"></span>note <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>.5 <span class=\"_ _1\"></span>pour <span class=\"_ _27\"></span>plus <span class=\"_ _1\"></span>de <span class=\"_ _27\"> </span>d\u00e9tails <span class=\"_ _27\"></span>sur <span class=\"_ _27\"></span>le <span class=\"_ _27\"></span>r\u00e9gime <span class=\"_ _1\"></span>de retraite et l\u2019\u00e9volution significative de la provision<span class=\"_ _0\"></span>.19.5. <span class=\"_ _69\"> </span>AUTRES AVANTAGES SOCIAUX Les p<span class=\"_ _0\"></span>ro<span class=\"_ _3\"></span>visions <span class=\"_ _0\"></span>pour autres <span class=\"_ _0\"></span>avantages sociaux <span class=\"_ _0\"></span>au 3<span class=\"lsca\">1 </span>d\u00e9cembre <span class=\"_ _26\"> </span>2022 <span class=\"_ _26\"> </span>se <span class=\"_ _26\"> </span>compos<span class=\"_ _0\"></span>ent <span class=\"_ _27\"> </span>princi<span class=\"_ _0\"></span>pale<span class=\"_ _3\"></span>ment <span class=\"_ _26\"> </span>d\u2019un plan <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>retraite <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>personnel <span class=\"_ _2\"></span>italien <span class=\"_ _2\"></span>d\u2019un <span class=\"_ _2\"></span>montant d\u2019EUR 0,3 million.29.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Litige </span></span>Groupe <span class=\"_ _2\"></span>n\u2019est actuellement <span class=\"_ _2\"></span>impl<span class=\"_ _0\"></span>iqu\u00e9 <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>aucu<span class=\"_ _0\"></span>n litige <span class=\"_ _48\"> </span>sign<span class=\"_ _0\"></span>ifi<span class=\"_ _3\"></span>catif. <span class=\"_ _55\"> </span>Les <span class=\"_ _55\"> </span>risques <span class=\"_ _48\"> </span>potentiels <span class=\"_ _55\"> </span>li\u00e9s <span class=\"_ _55\"> </span>\u00e0 des <span class=\"_ _7\"> </span>proc\u00e9dures <span class=\"_ _7\"> </span>mineures<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>sont <span class=\"_ _7\"> </span>consid\u00e9r<span class=\"_ _0\"></span>\u00e9s comme <span class=\"_ _47\"> </span>\u00e9tant <span class=\"_ _48\"> </span>d\u00e9nu\u00e9s <span class=\"_ _48\"> </span>de <span class=\"_ _47\"> </span>f<span class=\"_ _0\"></span>ondement, <span class=\"_ _47\"> </span>soit <span class=\"_ _47\"> </span>n<span class=\"_ _0\"></span>on signifiants, <span class=\"lsa0\">ou</span> lorsque le ris<span class=\"_ _0\"></span>que de paiement de dommages <span class=\"_ _4e\"> </span>potent<span class=\"_ _0\"></span>iel<span class=\"_ _3\"></span>s <span class=\"_ _4e\"> </span>semble <span class=\"_ _4e\"> </span>r\u00e9e<span class=\"_ _0\"></span>l, <span class=\"_ _6d\"> </span>sont <span class=\"_ _4e\"> </span>soit<span class=\"_ _0\"></span> couverts <span class=\"_ _0\"></span>de fa\u00e7<span class=\"_ _0\"></span>on ad\u00e9<span class=\"_ _0\"></span>quate <span class=\"_ _0\"></span>par d<span class=\"_ _0\"></span>es prov<span class=\"_ _0\"></span>isions ou <span class=\"ls1\"> couverts par nos <span class=\"_ _0\"></span> polices d\u2019assurance.<span class=\"_ _0\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__180": {
   "value": "20.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres dette<span class=\"_ _3\"></span>s \u00e0 long terme </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Avances re\u00e7ues du <span class=\"_ _0\"></span>gouvernement local<span class=\"_ _0\"></span> 3 097 2 389 \"Earn Out\" relatif a<span class=\"_ _0\"></span>ux regroupements d'entreprise<span class=\"_ _0\"></span>s 0 735<span class=\"ls1\"> </span>R\u00e9tention sur fact<span class=\"_ _0\"></span>ure de fournisseur 0 1 139 Passifs de rembou<span class=\"_ _0\"></span>rsements 5 000 0 Dette pour l'achat d'<span class=\"_ _0\"></span>un pr\u00eat \u00e0 un client<span class=\"_ _0\"></span> 0 1 317 Autres 353<span class=\"ls1\"> </span>282<span class=\"ls1\"> </span>TOTAL 8 450 5 862 En <span class=\"_\"> </span><span class=\"ls22\">2022<span class=\"ls5f\">, <span class=\"_ _48\"> </span></span></span>les <span class=\"_\"> </span>avances <span class=\"_\"> </span>du <span class=\"_\"> </span>gouvernement <span class=\"_\"> </span>loc<span class=\"ls22\">al</span> <span class=\"_\"> </span>en mati\u00e8re <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>recherche <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>d\u00e9veloppement <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>\u00e9t\u00e9 impact\u00e9es <span class=\"_ _1\"></span>par<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>actualisation <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _1\"></span>+0,1 <span class=\"_ _1\"></span>million (<span class=\"ls22\">2021<span class=\"lscc\">: <span class=\"_ _26\"> </span></span></span>EUR <span class=\"_ _47\"> </span>+0,2 <span class=\"_ _26\"> </span>million) <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>reclassement <span class=\"_ _26\"> </span>\u00e0 court <span class=\"_ _27\"></span>terme <span class=\"_ _1\"></span>pour <span class=\"_ _27\"></span>EUR <span class=\"_ _27\"></span>-0,7 <span class=\"_ _1\"></span>million <span class=\"_ _27\"></span>(2021<span class=\"ls5f\">: <span class=\"_ _1\"></span></span>EUR <span class=\"_ _27\"></span>-1,1 million). Comme <span class=\"_ _2\"></span>indiqu\u00e9 <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>note <span class=\"_ _2\"></span>4.1.1<span class=\"ls5f\">, <span class=\"_ _2\"></span><span class=\"ls1\">le <span class=\"_ _2\"></span>contrat <span class=\"_ _2\"></span>avec <span class=\"_ _2\"></span>CGN </span></span>contient <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>\u00e9l\u00e9ment <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contrepartie <span class=\"_ _0\"></span>varia<span class=\"_ _3\"></span>ble <span class=\"_ _1\"></span>sous <span class=\"_ _0\"></span>la forme <span class=\"_ _0\"></span>d\u2019une <span class=\"_ _0\"></span>caution <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>bonne <span class=\"_ _0\"></span>fin <span class=\"_ _0\"></span>inconditionnel<span class=\"lsc9\">le</span> <span class=\"_ _0\"></span>et irr\u00e9vocable <span class=\"_ _1\"></span>li\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019ex\u00e9cution <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>certaines <span class=\"_ _0\"></span>obligations contractuelles <span class=\"_\"> </span>li\u00e9es <span class=\"_\"> </span>au <span class=\"_\"> </span>t<span class=\"_ _3\"></span>ransfert <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>licence. <span class=\"_\"> </span>Le montant <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _27\"> </span>pe<span class=\"_ _0\"></span>ut <span class=\"_ _27\"> </span>ti<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>er <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _26\"> </span>r\u00e9duit <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>une valeur <span class=\"_ _4\"> </span>maximale <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _4\"> </span>10 <span class=\"_ _4\"> </span>millions <span class=\"_ _51\"> </span>et <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>a <span class=\"_ _51\"> </span>\u00e9t\u00e9 mutuellement <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>onvenu <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>r\u00e9duire <span class=\"_ _2c\"></span> <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>millions en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>en cas <span class=\"_ _0\"></span>d\u2019absence d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>r\u00e9clamation. <span class=\"_ _0\"></span>La partie de <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>dette <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>remboursement <span class=\"_ _48\"> </span>li\u00e9e <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>r\u00e9duction attendue <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>23 <span class=\"_ _1\"></span>(EUR <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lions) <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>reclass\u00e9e dans <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>passifs <span class=\"_ _48\"> </span>courants <span class=\"_\"> </span>e<span class=\"_ _3\"></span>t <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>incluse <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>les \"autres <span class=\"_ _2\"></span>dettes\", <span class=\"_ _3\"></span>comme <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>iqu\u00e9 <span class=\"_ _2\"></span>en d\u00e9ta<span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>dans la <span class=\"_ _2\"></span>note 22.2.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__179-1": {
   "value": "20.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres dette<span class=\"_ _3\"></span>s \u00e0 long terme </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Avances re\u00e7ues du <span class=\"_ _0\"></span>gouvernement local<span class=\"_ _0\"></span> 3 097 2 389 \"Earn Out\" relatif a<span class=\"_ _0\"></span>ux regroupements d'entreprise<span class=\"_ _0\"></span>s 0 735<span class=\"ls1\"> </span>R\u00e9tention sur fact<span class=\"_ _0\"></span>ure de fournisseur 0 1 139 Passifs de rembou<span class=\"_ _0\"></span>rsements 5 000 0 Dette pour l'achat d'<span class=\"_ _0\"></span>un pr\u00eat \u00e0 un client<span class=\"_ _0\"></span> 0 1 317 Autres 353<span class=\"ls1\"> </span>282<span class=\"ls1\"> </span>TOTAL 8 450 5 862 En <span class=\"_\"> </span><span class=\"ls22\">2022<span class=\"ls5f\">, <span class=\"_ _48\"> </span></span></span>les <span class=\"_\"> </span>avances <span class=\"_\"> </span>du <span class=\"_\"> </span>gouvernement <span class=\"_\"> </span>loc<span class=\"ls22\">al</span> <span class=\"_\"> </span>en mati\u00e8re <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>recherche <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>d\u00e9veloppement <span class=\"_ _6d\"> </span>ont <span class=\"_ _4e\"> </span>\u00e9t\u00e9 impact\u00e9es <span class=\"_ _1\"></span>par<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>actualisation <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _1\"></span>+0,1 <span class=\"_ _1\"></span>million (<span class=\"ls22\">2021<span class=\"lscc\">: <span class=\"_ _26\"> </span></span></span>EUR <span class=\"_ _47\"> </span>+0,2 <span class=\"_ _26\"> </span>million) <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _26\"> </span>reclassement <span class=\"_ _26\"> </span>\u00e0 court <span class=\"_ _27\"></span>terme <span class=\"_ _1\"></span>pour <span class=\"_ _27\"></span>EUR <span class=\"_ _27\"></span>-0,7 <span class=\"_ _1\"></span>million <span class=\"_ _27\"></span>(2021<span class=\"ls5f\">: <span class=\"_ _1\"></span></span>EUR <span class=\"_ _27\"></span>-1,1 million). Comme <span class=\"_ _2\"></span>indiqu\u00e9 <span class=\"_ _2\"></span>dans <span class=\"_ _2\"></span>note <span class=\"_ _2\"></span>4.1.1<span class=\"ls5f\">, <span class=\"_ _2\"></span><span class=\"ls1\">le <span class=\"_ _2\"></span>contrat <span class=\"_ _2\"></span>avec <span class=\"_ _2\"></span>CGN </span></span>contient <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>\u00e9l\u00e9ment <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contrepartie <span class=\"_ _0\"></span>varia<span class=\"_ _3\"></span>ble <span class=\"_ _1\"></span>sous <span class=\"_ _0\"></span>la forme <span class=\"_ _0\"></span>d\u2019une <span class=\"_ _0\"></span>caution <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>bonne <span class=\"_ _0\"></span>fin <span class=\"_ _0\"></span>inconditionnel<span class=\"lsc9\">le</span> <span class=\"_ _0\"></span>et irr\u00e9vocable <span class=\"_ _1\"></span>li\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019ex\u00e9cution <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>certaines <span class=\"_ _0\"></span>obligations contractuelles <span class=\"_\"> </span>li\u00e9es <span class=\"_\"> </span>au <span class=\"_\"> </span>t<span class=\"_ _3\"></span>ransfert <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _48\"> </span>licence. <span class=\"_\"> </span>Le montant <span class=\"_ _26\"> </span>que <span class=\"_ _26\"> </span>le <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>lient <span class=\"_ _27\"> </span>pe<span class=\"_ _0\"></span>ut <span class=\"_ _27\"> </span>ti<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>er <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _26\"> </span>r\u00e9duit <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>une valeur <span class=\"_ _4\"> </span>maximale <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _4\"> </span>10 <span class=\"_ _4\"> </span>millions <span class=\"_ _51\"> </span>et <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>a <span class=\"_ _51\"> </span>\u00e9t\u00e9 mutuellement <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>onvenu <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>r\u00e9duire <span class=\"_ _2c\"></span> <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>millions en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>en cas <span class=\"_ _0\"></span>d\u2019absence d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>r\u00e9clamation. <span class=\"_ _0\"></span>La partie de <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>dette <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>remboursement <span class=\"_ _48\"> </span>li\u00e9e <span class=\"_ _47\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>r\u00e9duction attendue <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>23 <span class=\"_ _1\"></span>(EUR <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lions) <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _1\"></span>reclass\u00e9e dans <span class=\"_ _48\"> </span>les <span class=\"_ _48\"> </span>passifs <span class=\"_ _48\"> </span>courants <span class=\"_\"> </span>e<span class=\"_ _3\"></span>t <span class=\"_ _48\"> </span>est <span class=\"_ _48\"> </span>incluse <span class=\"_ _48\"> </span>dans <span class=\"_ _48\"> </span>les \"autres <span class=\"_ _2\"></span>dettes\", <span class=\"_ _3\"></span>comme <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>iqu\u00e9 <span class=\"_ _2\"></span>en d\u00e9ta<span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>dans la <span class=\"_ _2\"></span>note 22.2.22.2. <span class=\"_ _69\"> </span>AUTRES PASSIFS COURANTS ET AUTRES DETTES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Dettes sociales<span class=\"_ _0\"></span> 23<span class=\"ls1\"> </span>363<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>653<span class=\"ls1\"> </span>Charges \u00e0 impute<span class=\"_ _0\"></span>r 1 707 2 302 Charges des int\u00e9r<span class=\"_ _0\"></span>\u00eats \u00e0 45<span class=\"ls1\"> </span>0 imputer                   <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                                         <span class=\"_ _0\"></span> Produits \u00e0 reporter <span class=\"_ _0\"></span>relatifs aux contrats de mai<span class=\"_ _0\"></span>ntenance 11<span class=\"ls1\"> </span>942<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>715<span class=\"ls1\"> </span>Subsides en capi<span class=\"_ _0\"></span>tal 6 589 2 912 Dettes non comm<span class=\"_ _0\"></span>erciales 8 459 16<span class=\"ls1\"> </span>217<span class=\"ls1\"> </span>Passifs de rembou<span class=\"_ _0\"></span>rsements 5 000 5 000 Autres  1 883 2 779  TOTAL 58<span class=\"ls1\"> </span>988<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>578<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab Autres \u00bb <span class=\"_ _48\"> </span>est principalement <span class=\"_ _5b\"> </span>compos\u00e9e <span class=\"_ _5b\"> </span>d\u2019avances <span class=\"_ _5b\"> </span>d\u2019EUR <span class=\"_ _5b\"> </span>1,3 million <span class=\"_\"> </span>re\u00e7us <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>R\u00e9gio<span class=\"_ _3\"></span>n <span class=\"_\"> </span>wallonne <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>Belgi<span class=\"_ _3\"></span>que (<span class=\"ls22\">2021</span>:EUR 1,1 million) <span class=\"_ _0\"></span>et des autres dettes <span class=\"_ _0\"></span>diverses d\u2019un <span class=\"_ _5\"> </span>mo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _5\"> </span>d\u2019EUR <span class=\"_ _6d\"> </span>1,5 <span class=\"_ _6d\"> </span>million <span class=\"_ _5\"> </span>(<span class=\"_ _0\"></span>2021: <span class=\"_ _5\"> </span>EUR <span class=\"_ _5\"> </span>0,8 million).   Les <span class=\"_ _47\"> </span>dettes <span class=\"_ _26\"> </span>non<span class=\"_ _0\"></span>-commerciales <span class=\"_ _26\"> </span>d\u2019un <span class=\"_ _47\"> </span>montant <span class=\"_ _26\"> </span>d\u2019EUR 16,2 <span class=\"_ _1\"></span>millions <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>021: <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>8,5 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illions)<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>comprennent principalement de <span class=\"_ _2\"></span>la TVA \u00e0 <span class=\"_ _2\"></span>payer dans <span class=\"_ _3\"></span>certains pays o\u00f9 <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>le <span class=\"_ _52\"> </span>Groupe <span class=\"_ _58\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _58\"> </span>p<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>sent. <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>L\u2019augmentation significative est expliqu\u00e9e <span class=\"_ _0\"></span>par d\u2019importantes factures d\u2019acompte \u00e9mises \u00e0 des clients \u00e0 la fin de  2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__182": {
   "value": "21.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres actifs et passif<span class=\"_ _2\"></span>s financiers </span></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 39<span class=\"ls1\"> </span>0 Swaps de taux de c<span class=\"_ _0\"></span>hange 1 134<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 11<span class=\"ls1\"> </span>0 Swaps de taux de c<span class=\"_ _0\"></span>hange 31<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>\u00e0 court-terme  82<span class=\"ls1\"> </span>160<span class=\"ls1\"> </span>Actifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptabilis<span class=\"_ _0\"></span>\u00e9s selon la comptabilit\u00e9 d<span class=\"_ _0\"></span>e couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 13<span class=\"ls1\"> </span>3 Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Actifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le <span class=\"_ _0\"></span>compte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 0 39<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Actifs financiers <span class=\"_ _0\"></span>\u00e0 long-terme  13<span class=\"ls1\"> </span>42<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la comptabilit<span class=\"_ _0\"></span>\u00e9 de couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 4 554 760<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 1 832 927<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 270<span class=\"ls1\"> </span>1 035 Swaps de taux de c<span class=\"_ _0\"></span>hange 340<span class=\"ls1\"> </span>185<span class=\"ls1\"> </span>Passifs financiers <span class=\"_ _0\"></span>\u00e0 court-terme  6 996 2 907 Passifs financiers <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>mptab<span class=\"_ _0\"></span>ilis\u00e9s selon la com<span class=\"_ _0\"></span>ptabilit\u00e9 de couverture<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 350<span class=\"ls1\"> </span>844<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 289<span class=\"ls1\"> </span>0 Passifs financiers <span class=\"_ _0\"></span>\u00e0 leur juste valeur par le com<span class=\"_ _0\"></span>pte de r\u00e9sultats<span class=\"_ _0\"></span> Contrats de chan<span class=\"_ _0\"></span>ge \u00e0 terme 15<span class=\"ls1\"> </span>377<span class=\"ls1\"> </span>Swaps de taux de c<span class=\"_ _0\"></span>hange 0 0 Passifs financiers <span class=\"_ _0\"></span>\u00e0 long-terme  654<span class=\"ls1\"> </span>1 221 La <span class=\"_ _27\"> </span><span class=\"ls1\">politique <span class=\"_ _26\"> </span>du <span class=\"_ _27\"> </span>Groupe <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>mati\u00e8re <span class=\"_ _26\"> </span>d\u2019utilisation <span class=\"_ _26\"> </span>des </span>instruments fi<span class=\"_ _3\"></span>nanciers <span class=\"_ _3\"></span>est d<span class=\"_ _2\"></span>\u00e9<span class=\"_ _0\"></span>taill\u00e9e <span class=\"_ _2\"></span>dans l<span class=\"_ _3\"></span>a Note <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>.10 sur les m\u00e9thodes comptables du Groupe et la note 2 sur la gestion des risques financiers. Certains <span class=\"_ _0\"></span>de ces <span class=\"_ _0\"></span>instruments financiers <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>qualifi\u00e9<span class=\"_ _3\"></span>s d\u2019<span class=\"ls1\">instruments <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>couverture <span class=\"_ _26\"> </span>dans <span class=\"_ _47\"> </span>la <span class=\"_ _27\"> </span>m<span class=\"_ _0\"></span>esure <span class=\"_ _27\"> </span>o<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _26\"> </span>ils </span>couvrent <span class=\"_ _0\"></span>des risques<span class=\"_ _0\"></span> sp\u00e9cifiques <span class=\"_ _0\"></span>de taux<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>change auxquels <span class=\"_ _1\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>expos\u00e9. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omptabilit\u00e9 <span class=\"_ _1\"></span>de couverture <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>\u00e9t\u00e9 <span class=\"_ _27\"></span>appliqu\u00e9e <span class=\"_ _27\"></span>\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>contrats <span class=\"_ _26\"> </span>vu <span class=\"_ _27\"></span>qu\u2019ils sont <span class=\"_ _d\"> </span>c<span class=\"_ _3\"></span>onsid\u00e9r\u00e9s <span class=\"_ _4f\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>mme <span class=\"_ _d\"> </span>tr\u00e8s <span class=\"_ _4f\"> </span>efficaces. <span class=\"_ _d\"> </span>Ce<span class=\"_ _3\"></span>s transactions <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>tr\u00e8s pr<span class=\"_ _3\"></span>obables <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ar <span class=\"_ _2\"></span>elles <span class=\"_ _3\"></span>sont <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>i\u00e9es <span class=\"_ _2\"></span>\u00e0 des <span class=\"_ _51\"> </span>contrats. <span class=\"_ _51\"> </span>Pour <span class=\"_ _51\"> </span>ces <span class=\"_ _51\"> </span>couvertures <span class=\"_ _51\"> </span>de <span class=\"_ _51\"> </span>flux <span class=\"_ _51\"> </span>de tr\u00e9sorerie, <span class=\"_ _d\"> </span>les <span class=\"_ _d\"> </span>mouvements <span class=\"_ _d\"> </span>sont <span class=\"_ _57\"> </span>directement comptabilis\u00e9s <span class=\"_ _27\"></span>dans <span class=\"_ _26\"> </span>les <span class=\"_ _27\"> </span>autres <span class=\"_ _27\"> </span>\u00e9<span class=\"_ _0\"></span>l\u00e9ments <span class=\"_ _27\"></span>du <span class=\"_ _27\"></span>r\u00e9sultat global <span class=\"_\"> </span>e<span class=\"ls5f\">t <span class=\"_\"> </span></span>sont <span class=\"_\"> </span>par <span class=\"_\"> </span>la <span class=\"_ _5\"> </span>suite <span class=\"_\"> </span>comptabilis\u00e9s <span class=\"_\"> </span>dans <span class=\"_\"> </span>le compte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>compenser <span class=\"_ _0\"></span>l\u2019impact <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>le compte de r\u00e9sultat des transactions sous-jacentes. A<span class=\"ls22\">u <span class=\"_ _1\"></span></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>ceci <span class=\"_ _1\"></span>est <span class=\"_ _27\"></span>repr\u00e9sent\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>des couvertures <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>avec <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span>balances suivantes: <span class=\"_ _5\"> </span>EUR <span class=\"_ _5\"> </span>1,7 <span class=\"_\"> </span>m<span class=\"_ _0\"></span>illion <span class=\"_\"> </span>(EUR <span class=\"_ _5\"> </span>6,3 <span class=\"_ _5\"> </span>millions <span class=\"_ _5\"> </span>en 2021<span class=\"ls1\">) <span class=\"_ _27\"></span>en <span class=\"_ _27\"></span>tant <span class=\"_ _27\"></span>que <span class=\"_ _27\"> </span>pa<span class=\"_ _0\"></span>ssif <span class=\"_ _1\"></span>financier <span class=\"_ _27\"> </span>\u00e0 <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>ourt <span class=\"_ _1\"></span>terme <span class=\"_ _26\"> </span></span>et<span class=\"ls1\"> </span>EUR 0,8 <span class=\"_ _0\"></span>million en tant que passifs <span class=\"_ _0\"></span>financiers \u00e0 long terme (2021<span class=\"ls5f\">: </span>EUR 0,6 million). En<span class=\"ls1\"> <span class=\"_ _5\"> </span><span class=\"ls22\">2022</span>, <span class=\"_ _6d\"> </span>un <span class=\"_ _6d\"> </span>r\u00e9sultat <span class=\"_ _6d\"> </span>non <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gnificatif <span class=\"_ _6d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>donc <span class=\"_ _5\"> </span>\u00e9t\u00e9 </span>comptabilis\u00e9e <span class=\"_ _27\"> </span>dans <span class=\"_ _27\"> </span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _27\"></span>autres <span class=\"_ _27\"></span>\u00e9l\u00e9ments <span class=\"_ _27\"> </span>du <span class=\"_ _27\"> </span>r\u00e9<span class=\"_ _0\"></span>sultat global <span class=\"_ _0\"></span>impactant <span class=\"_ _0\"></span>les fonds<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>opres <span class=\"_ _0\"></span>(sous <span class=\"_ _0\"></span>la rubrique \u00ab <span class=\"_ _1\"></span>R\u00e9serves <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>couverture <span class=\"_ _0\"></span>\u00bb), <span class=\"_ _1\"></span>ce <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tra\u00een\u00e9 <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ne perte <span class=\"_ _27\"></span>cumul\u00e9e <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>\u2019EUR <span class=\"_ _27\"></span>8,4 <span class=\"_ _27\"></span>millions <span class=\"_ _27\"> </span>au<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>31 <span class=\"_ _27\"></span>d\u00e9cembre 2022<span class=\"ls1\"> (inchang\u00e9 par rapport \u00e0 </span>2021<span class=\"lsd1\">).<span class=\"ls1\"> </span></span>Le <span class=\"_ _27\"></span><span class=\"ls1\">mouvements <span class=\"_ _27\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _26\"> </span>juste <span class=\"_ _1\"></span>vale<span class=\"_ _0\"></span>ur <span class=\"_ _27\"></span>des <span class=\"_ _27\"></span>instruments </span>d\u00e9riv\u00e9s <span class=\"_ _27\"> </span>qui <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>pas <span class=\"_ _27\"> </span>admis <span class=\"_ _27\"> </span><span class=\"ls22\">\u00e0 <span class=\"_ _27\"> </span></span>la <span class=\"_ _27\"></span>comptabilit\u00e9 <span class=\"_ _27\"></span>de couverture <span class=\"_\"> </span>sont <span class=\"_ _48\"> </span>comptabilis\u00e9s <span class=\"_\"> </span>dans <span class=\"_\"> </span>le <span class=\"_ _48\"> </span>compte <span class=\"_\"> </span>de r\u00e9sultat.   Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>eci <span class=\"_ _0\"></span>est <span class=\"_ _27\"></span>repr\u00e9sent\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>des couvertures <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e9sor<span class=\"_ _0\"></span>erie <span class=\"_ _1\"></span>avec <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>balances suivante<span class=\"ls67\">s:</span> <span class=\"_ _0\"></span>EUR <span class=\"_ _1\"></span>1,2 <span class=\"_ _0\"></span>million<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u2019euros <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,6 <span class=\"_ _0\"></span>million en <span class=\"ls1\">2021) e<span class=\"_ _3\"></span>n tant que <span class=\"_ _3\"></span>passifs financiers <span class=\"_ _2\"></span>\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>court terme </span>et <span class=\"_ _27\"> </span>EUR <span class=\"_ _26\"> </span>0,4 <span class=\"_ _1\"></span>million <span class=\"_ _26\"> </span>en <span class=\"_ _27\"></span>tant <span class=\"_ _1\"></span>q<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>passifs <span class=\"_ _27\"> </span>financiers <span class=\"_ _26\"> </span>\u00e0 long terme (aucun en <span class=\"ls22\">2021<span class=\"lsd1\">).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__185": {
   "value": "22.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Dettes commerciales et <span class=\"_ _2\"></span>autres passifs </span></span>22.1. <span class=\"_ _69\"> </span>DETTES COMMERCIALES Au <span class=\"_ _46\"> </span>31 <span class=\"_ _46\"> </span>d\u00e9cembre, <span class=\"_ _46\"> </span>l<span class=\"_ _0\"></span>\u2019\u00e9ch\u00e9ancier <span class=\"_ _46\"> </span>des <span class=\"_ _46\"> </span>dettes commerciales se pr\u00e9s<span class=\"_ _0\"></span>entait comme suit :Exigible dans moi<span class=\"_ _0\"></span>ns de 3 (EUR 000) TOTAL Exigible mois Exigible entre<span class=\"ls99\">    <span class=\"_ _0\"></span></span> 4-12 mois 2021 47<span class=\"ls1\"> </span>731<span class=\"ls1\"> </span>5 492 14<span class=\"ls1\"> </span>503<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>736<span class=\"ls1\"> </span>2022 65<span class=\"ls1\"> </span>559<span class=\"ls1\"> </span>20<span class=\"ls1\"> </span>793<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>051<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>715<span class=\"ls1\"> </span>L\u2019augmentation <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>incipalement <span class=\"_ _0\"></span>attribuable <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>une augmentation <span class=\"_ _0\"></span>du n<span class=\"_ _0\"></span>iveau des <span class=\"_ _0\"></span>achats <span class=\"_ _0\"></span>pour s<span class=\"_ _0\"></span>outenir la croissance commerciale du Groupe.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__189": {
   "value": "22.2. <span class=\"_ _69\"> </span>AUTRES PASSIFS COURANTS ET AUTRES DETTES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Dettes sociales<span class=\"_ _0\"></span> 23<span class=\"ls1\"> </span>363<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>653<span class=\"ls1\"> </span>Charges \u00e0 impute<span class=\"_ _0\"></span>r 1 707 2 302 Charges des int\u00e9r<span class=\"_ _0\"></span>\u00eats \u00e0 45<span class=\"ls1\"> </span>0 imputer                   <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                                         <span class=\"_ _0\"></span> Produits \u00e0 reporter <span class=\"_ _0\"></span>relatifs aux contrats de mai<span class=\"_ _0\"></span>ntenance 11<span class=\"ls1\"> </span>942<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>715<span class=\"ls1\"> </span>Subsides en capi<span class=\"_ _0\"></span>tal 6 589 2 912 Dettes non comm<span class=\"_ _0\"></span>erciales 8 459 16<span class=\"ls1\"> </span>217<span class=\"ls1\"> </span>Passifs de rembou<span class=\"_ _0\"></span>rsements 5 000 5 000 Autres  1 883 2 779  TOTAL 58<span class=\"ls1\"> </span>988<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>578<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab Autres \u00bb <span class=\"_ _48\"> </span>est principalement <span class=\"_ _5b\"> </span>compos\u00e9e <span class=\"_ _5b\"> </span>d\u2019avances <span class=\"_ _5b\"> </span>d\u2019EUR <span class=\"_ _5b\"> </span>1,3 million <span class=\"_\"> </span>re\u00e7us <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>R\u00e9gio<span class=\"_ _3\"></span>n <span class=\"_\"> </span>wallonne <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>Belgi<span class=\"_ _3\"></span>que (<span class=\"ls22\">2021</span>:EUR 1,1 million) <span class=\"_ _0\"></span>et des autres dettes <span class=\"_ _0\"></span>diverses d\u2019un <span class=\"_ _5\"> </span>mo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _5\"> </span>d\u2019EUR <span class=\"_ _6d\"> </span>1,5 <span class=\"_ _6d\"> </span>million <span class=\"_ _5\"> </span>(<span class=\"_ _0\"></span>2021: <span class=\"_ _5\"> </span>EUR <span class=\"_ _5\"> </span>0,8 million).   Les <span class=\"_ _47\"> </span>dettes <span class=\"_ _26\"> </span>non<span class=\"_ _0\"></span>-commerciales <span class=\"_ _26\"> </span>d\u2019un <span class=\"_ _47\"> </span>montant <span class=\"_ _26\"> </span>d\u2019EUR 16,2 <span class=\"_ _1\"></span>millions <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>021: <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>8,5 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illions)<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>comprennent principalement de <span class=\"_ _2\"></span>la TVA \u00e0 <span class=\"_ _2\"></span>payer dans <span class=\"_ _3\"></span>certains pays o\u00f9 <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>le <span class=\"_ _52\"> </span>Groupe <span class=\"_ _58\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _58\"> </span>p<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>sent. <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>L\u2019augmentation significative est expliqu\u00e9e <span class=\"_ _0\"></span>par d\u2019importantes factures d\u2019acompte \u00e9mises \u00e0 des clients \u00e0 la fin de  2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__188": {
   "value": "22.2. <span class=\"_ _69\"> </span>AUTRES PASSIFS COURANTS ET AUTRES DETTES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Dettes sociales<span class=\"_ _0\"></span> 23<span class=\"ls1\"> </span>363<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>653<span class=\"ls1\"> </span>Charges \u00e0 impute<span class=\"_ _0\"></span>r 1 707 2 302 Charges des int\u00e9r<span class=\"_ _0\"></span>\u00eats \u00e0 45<span class=\"ls1\"> </span>0 imputer                   <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                                         <span class=\"_ _0\"></span> Produits \u00e0 reporter <span class=\"_ _0\"></span>relatifs aux contrats de mai<span class=\"_ _0\"></span>ntenance 11<span class=\"ls1\"> </span>942<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>715<span class=\"ls1\"> </span>Subsides en capi<span class=\"_ _0\"></span>tal 6 589 2 912 Dettes non comm<span class=\"_ _0\"></span>erciales 8 459 16<span class=\"ls1\"> </span>217<span class=\"ls1\"> </span>Passifs de rembou<span class=\"_ _0\"></span>rsements 5 000 5 000 Autres  1 883 2 779  TOTAL 58<span class=\"ls1\"> </span>988<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>578<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab Autres \u00bb <span class=\"_ _48\"> </span>est principalement <span class=\"_ _5b\"> </span>compos\u00e9e <span class=\"_ _5b\"> </span>d\u2019avances <span class=\"_ _5b\"> </span>d\u2019EUR <span class=\"_ _5b\"> </span>1,3 million <span class=\"_\"> </span>re\u00e7us <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>R\u00e9gio<span class=\"_ _3\"></span>n <span class=\"_\"> </span>wallonne <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>Belgi<span class=\"_ _3\"></span>que (<span class=\"ls22\">2021</span>:EUR 1,1 million) <span class=\"_ _0\"></span>et des autres dettes <span class=\"_ _0\"></span>diverses d\u2019un <span class=\"_ _5\"> </span>mo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _5\"> </span>d\u2019EUR <span class=\"_ _6d\"> </span>1,5 <span class=\"_ _6d\"> </span>million <span class=\"_ _5\"> </span>(<span class=\"_ _0\"></span>2021: <span class=\"_ _5\"> </span>EUR <span class=\"_ _5\"> </span>0,8 million).   Les <span class=\"_ _47\"> </span>dettes <span class=\"_ _26\"> </span>non<span class=\"_ _0\"></span>-commerciales <span class=\"_ _26\"> </span>d\u2019un <span class=\"_ _47\"> </span>montant <span class=\"_ _26\"> </span>d\u2019EUR 16,2 <span class=\"_ _1\"></span>millions <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>021: <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>8,5 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illions)<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>comprennent principalement de <span class=\"_ _2\"></span>la TVA \u00e0 <span class=\"_ _2\"></span>payer dans <span class=\"_ _3\"></span>certains pays o\u00f9 <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>le <span class=\"_ _52\"> </span>Groupe <span class=\"_ _58\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _58\"> </span>p<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>sent. <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>L\u2019augmentation significative est expliqu\u00e9e <span class=\"_ _0\"></span>par d\u2019importantes factures d\u2019acompte \u00e9mises \u00e0 des clients \u00e0 la fin de  2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__187": {
   "value": "22.2. <span class=\"_ _69\"> </span>AUTRES PASSIFS COURANTS ET AUTRES DETTES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Dettes sociales<span class=\"_ _0\"></span> 23<span class=\"ls1\"> </span>363<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>653<span class=\"ls1\"> </span>Charges \u00e0 impute<span class=\"_ _0\"></span>r 1 707 2 302 Charges des int\u00e9r<span class=\"_ _0\"></span>\u00eats \u00e0 45<span class=\"ls1\"> </span>0 imputer                   <span class=\"_ _0\"></span>                                                <span class=\"_ _0\"></span>                                         <span class=\"_ _0\"></span> Produits \u00e0 reporter <span class=\"_ _0\"></span>relatifs aux contrats de mai<span class=\"_ _0\"></span>ntenance 11<span class=\"ls1\"> </span>942<span class=\"ls1\"> </span>17<span class=\"ls1\"> </span>715<span class=\"ls1\"> </span>Subsides en capi<span class=\"_ _0\"></span>tal 6 589 2 912 Dettes non comm<span class=\"_ _0\"></span>erciales 8 459 16<span class=\"ls1\"> </span>217<span class=\"ls1\"> </span>Passifs de rembou<span class=\"_ _0\"></span>rsements 5 000 5 000 Autres  1 883 2 779  TOTAL 58<span class=\"ls1\"> </span>988<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>578<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre <span class=\"_\"> </span>2022, <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab Autres \u00bb <span class=\"_ _48\"> </span>est principalement <span class=\"_ _5b\"> </span>compos\u00e9e <span class=\"_ _5b\"> </span>d\u2019avances <span class=\"_ _5b\"> </span>d\u2019EUR <span class=\"_ _5b\"> </span>1,3 million <span class=\"_\"> </span>re\u00e7us <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_\"> </span>R\u00e9gio<span class=\"_ _3\"></span>n <span class=\"_\"> </span>wallonne <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>Belgi<span class=\"_ _3\"></span>que (<span class=\"ls22\">2021</span>:EUR 1,1 million) <span class=\"_ _0\"></span>et des autres dettes <span class=\"_ _0\"></span>diverses d\u2019un <span class=\"_ _5\"> </span>mo<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>tant <span class=\"_ _5\"> </span>d\u2019EUR <span class=\"_ _6d\"> </span>1,5 <span class=\"_ _6d\"> </span>million <span class=\"_ _5\"> </span>(<span class=\"_ _0\"></span>2021: <span class=\"_ _5\"> </span>EUR <span class=\"_ _5\"> </span>0,8 million).   Les <span class=\"_ _47\"> </span>dettes <span class=\"_ _26\"> </span>non<span class=\"_ _0\"></span>-commerciales <span class=\"_ _26\"> </span>d\u2019un <span class=\"_ _47\"> </span>montant <span class=\"_ _26\"> </span>d\u2019EUR 16,2 <span class=\"_ _1\"></span>millions <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>021: <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>8,5 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illions)<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>comprennent principalement de <span class=\"_ _2\"></span>la TVA \u00e0 <span class=\"_ _2\"></span>payer dans <span class=\"_ _3\"></span>certains pays o\u00f9 <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>le <span class=\"_ _52\"> </span>Groupe <span class=\"_ _58\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _58\"> </span>p<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span>sent. <span class=\"_ _52\"> </span> <span class=\"_ _58\"> </span>L\u2019augmentation significative est expliqu\u00e9e <span class=\"_ _0\"></span>par d\u2019importantes factures d\u2019acompte \u00e9mises \u00e0 des clients \u00e0 la fin de  2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__190": {
   "value": "23.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Locations </span></span>D<span class=\"fs38\">O<span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>AI<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span> J<span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>GE<span class=\"_ _0\"></span>ME<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>IG<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IF<span class=\"_ _0\"></span>IC<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>F</span>:<span class=\"_ _0\"></span><span class=\"fs38\"> <span class=\"_ _0\"></span></span> Le <span class=\"_ _55\"> </span>Groupe <span class=\"_\"> </span>d\u00e9termine <span class=\"_\"> </span>la <span class=\"_\"> </span>du<span class=\"_ _3\"></span>r\u00e9e <span class=\"_\"> </span>du <span class=\"_ _55\"> </span>contrat <span class=\"_\"> </span>de location <span class=\"_ _50\"> </span>comme <span class=\"_ _50\"> </span>la <span class=\"_ _5b\"> </span>dur\u00e9e <span class=\"_ _50\"> </span>non <span class=\"_ _50\"> </span>r\u00e9silia<span class=\"_ _0\"></span>ble <span class=\"_ _49\"> </span>du contrat de <span class=\"_ _3\"></span>location, ainsi <span class=\"_ _3\"></span>que toutes les <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9riodes couvertes <span class=\"_ _0\"></span>par <span class=\"_ _1\"></span>une <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ption <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>renouv<span class=\"_ _0\"></span>ellement <span class=\"_ _0\"></span>du contrat <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>location <span class=\"_ _50\"> </span>s\u2019il <span class=\"_ _5b\"> </span>est <span class=\"_ _50\"> </span>raisonnableme<span class=\"_ _0\"></span>nt certain <span class=\"_ _3\"></span>de les <span class=\"_ _2\"></span>exerc<span class=\"_ _0\"></span>er, <span class=\"_ _2\"></span>ou toute <span class=\"_ _2\"></span>p\u00e9r<span class=\"_ _0\"></span>iode <span class=\"_ _2\"></span>couverte<span class=\"_ _0\"></span> par <span class=\"_ _51\"> </span>une <span class=\"_ _51\"> </span>option <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>r\u00e9siliation <span class=\"_ _51\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _4\"> </span>contrat<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de location, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>\u2019il <span class=\"_ _0\"></span>est <span class=\"_ _1\"></span> <span class=\"_ _0\"></span>raiso<span class=\"_ _0\"></span>nnablement <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ertain <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>ne pas l\u2019exercer.<span class=\"_ _0\"></span> Le <span class=\"_ _6d\"> </span>Groupe <span class=\"_ _6d\"> </span>d<span class=\"_ _0\"></span>ispose <span class=\"_ _5\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6d\"> </span>plusieurs <span class=\"_ _6d\"> </span>c<span class=\"_ _0\"></span>ontrats <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span> location <span class=\"_ _74\"> </span>comprenant <span class=\"_ _6e\"> </span>des <span class=\"_ _74\"> </span>options <span class=\"_ _74\"> </span>de renouvellement <span class=\"_ _27\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r\u00e9sili<span class=\"_ _0\"></span>ation. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>fait preuve <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>jugement <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>\u00e9valuer <span class=\"_ _7\"> </span>s\u2019il <span class=\"_ _7\"> </span>est<span class=\"_ _0\"></span> raisonnablement <span class=\"_ _4f\"> </span>certain <span class=\"_ _53\"> </span>d<span class=\"_ _0\"></span>\u2019exercer <span class=\"_ _53\"> </span>ou <span class=\"_ _53\"> </span>non<span class=\"_ _0\"></span> l\u2019option <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>renouveller <span class=\"_ _3\"></span>ou de <span class=\"_ _2\"></span>r\u00e9silier <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntrat <span class=\"_ _2\"></span>de location. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Autrement <span class=\"_ _2\"></span>dit, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prend <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cons<span class=\"_ _0\"></span>id\u00e9ration tous <span class=\"_ _49\"> </span>les <span class=\"_ _49\"> </span>f<span class=\"_ _0\"></span>acteurs <span class=\"_ _49\"> </span>pertine<span class=\"_ _0\"></span>nts <span class=\"_ _51\"> </span>qu<span class=\"_ _0\"></span>i <span class=\"_ _51\"> </span>cr\u00e9<span class=\"_ _0\"></span>ent <span class=\"_ _49\"> </span>une incitation <span class=\"_ _7\"> </span>\u00e9conomique <span class=\"_ _7\"> </span>pour <span class=\"_ _7\"> </span>qu\u2019il <span class=\"_ _7\"> </span>exerce <span class=\"_ _7\"> </span>le renouvellement <span class=\"_ _47\"> </span>ou <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>r<span class=\"_ _0\"></span>\u00e9siliation. <span class=\"_ _47\"> </span>Apr\u00e8s <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>date d\u2019entr\u00e9e en<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>igueur, <span class=\"_ _2\"></span>le Groupe <span class=\"_ _2\"></span>r\u00e9\u00e9value la <span class=\"_ _2\"></span>dur\u00e9e du <span class=\"_ _55\"> </span>contrat <span class=\"_\"> </span>de <span class=\"_ _55\"> </span>location <span class=\"_\"> </span>s\u2019il <span class=\"_ _55\"> </span>y <span class=\"_ _55\"> </span>a <span class=\"_ _55\"> </span>un <span class=\"_\"> </span>\u00e9v\u00e9nement significatif <span class=\"_ _27\"></span>ou <span class=\"_ _27\"></span>un <span class=\"_ _27\"></span>changement <span class=\"_ _27\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>circo<span class=\"_ _0\"></span>nstances qui <span class=\"_ _0\"></span>est <span class=\"_ _1\"></span>sous <span class=\"_ _0\"></span>son <span class=\"_ _1\"></span>contr\u00f4le <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>affecte <span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 \u00e0 <span class=\"_ _49\"> </span>exercer <span class=\"_ _49\"> </span>ou <span class=\"_ _49\"> </span>non <span class=\"_ _50\"> </span>l\u2019exercice <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>l\u2019option <span class=\"_ _49\"> </span>de renouvellement ou d<span class=\"_ _0\"></span>e r\u00e9siliation.  Se <span class=\"_ _2\"></span>reporter \u00e0 <span class=\"_ _2c\"></span>la <span class=\"_ _3\"></span>Note <span class=\"ls96\">24.<span class=\"lsa0\">2 <span class=\"_ _2c\"></span><span class=\"ls1\">pour <span class=\"_ _3\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _3\"></span>informations </span></span></span>sur <span class=\"_ _50\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>loyers <span class=\"_ _5b\"> </span>futurs <span class=\"_ _5b\"> </span>potentiels <span class=\"_ _5b\"> </span>relatifs <span class=\"_ _5b\"> </span>aux p\u00e9riodes <span class=\"_ _1\"></span>suivant<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>te <span class=\"_ _1\"></span>d\u2019exercice <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>opt<span class=\"_ _0\"></span>ions de <span class=\"_ _27\"></span>renouvell<span class=\"_ _0\"></span>ement <span class=\"_ _27\"></span>et <span class=\"_ _27\"></span>de <span class=\"_ _26\"></span>r\u00e9siliation <span class=\"_ _26\"></span>qui <span class=\"_ _27\"></span>ne <span class=\"_ _27\"></span>so<span class=\"_ _0\"></span>nt pas <span class=\"_ _50\"> </span>incluses <span class=\"_ _5b\"> </span>dans <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>dur<span class=\"_ _0\"></span>\u00e9e <span class=\"_ _49\"> </span>du <span class=\"_ _50\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _50\"> </span>de location.<span class=\"ff36\">  </span>S<span class=\"fs3b\">O<span class=\"_ _0\"></span>UR<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span></span>\u2019<span class=\"fs3b\">E<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>CE<span class=\"_ _0\"></span>RTI<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>UD<span class=\"_ _0\"></span>E</span>:<span class=\"_ _0\"></span><span class=\"fs3b\"> </span> Le Groupe <span class=\"_ _0\"></span>ne peut pas <span class=\"_ _0\"></span>d\u00e9terminer facile<span class=\"_ _0\"></span>ment le taux <span class=\"_ _52\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _7\"> </span>implicite <span class=\"_ _52\"> </span>d<span class=\"_ _0\"></span>ans <span class=\"_ _58\"> </span>le <span class=\"_ _7\"> </span>con<span class=\"_ _0\"></span>trat <span class=\"_ _58\"> </span>de<span class=\"_ _0\"></span> location, <span class=\"_ _52\"> </span>c\u2019est <span class=\"_ _7\"> </span>pourquoi <span class=\"_ _7\"> </span>il <span class=\"_ _52\"> </span>utilise <span class=\"_ _52\"> </span>so<span class=\"_ _0\"></span>n <span class=\"_ _58\"> </span>taux marginal <span class=\"_ _1\"></span>d\u2019endettement <span class=\"_ _1\"></span>(TME) <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>\u00e9valuer <span class=\"_ _1\"></span>les dettes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>locatio<span class=\"_ _0\"></span>n. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>TM<span class=\"_ _0\"></span>E <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>d\u2019int\u00e9r\u00eat<span class=\"_ _0\"></span> que le Gr<span class=\"_ _0\"></span>oupe devrait paye<span class=\"_ _0\"></span>r pour emprunt<span class=\"_ _0\"></span>er sur une <span class=\"_ _58\"> </span>dur\u00e9e <span class=\"_ _58\"> </span>similaire, <span class=\"_ _58\"> </span>et <span class=\"_ _52\"> </span>avec <span class=\"_ _58\"> </span>une <span class=\"_ _58\"> </span>garantie similaire, l<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>fonds n\u00e9cessaires <span class=\"_ _3\"></span>pour se <span class=\"_ _2\"></span>procurer un <span class=\"_ _0\"></span>actif <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>similaire <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>l\u2019actif <span class=\"_ _1\"></span>comptabilis\u00e9<span class=\"_ _0\"></span> au <span class=\"_ _66\"> </span>titre <span class=\"_ _44\"> </span>du <span class=\"_ _44\"> </span>dro<span class=\"_ _0\"></span>it <span class=\"_ _66\"> </span>d\u2019utilisation <span class=\"_ _44\"> </span>dans <span class=\"_ _44\"> </span>un environnement <span class=\"_ _55\"> </span>\u00e9conomique <span class=\"_ _55\"> </span>similaire. <span class=\"_ _55\"> </span>Le <span class=\"_ _48\"> </span>TME refl\u00e8te <span class=\"_ _0\"></span>donc<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _1\"></span>\u00ab <span class=\"_ _0\"></span>aurait <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ayer \u00bb, ce <span class=\"_ _0\"></span>qui n\u00e9cessite <span class=\"_ _0\"></span>une estimation<span class=\"_ _0\"></span> lorsqu\u2019<span class=\"_ _0\"></span>il n\u2019y <span class=\"_ _0\"></span>a pas de taux observable dis<span class=\"_ _0\"></span>ponible (comme pour les <span class=\"_ _0\"></span>filiales <span class=\"_ _0\"></span>qui <span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>concluent <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019op\u00e9rations <span class=\"_ _0\"></span>de financement) <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>lorsqu<span class=\"_ _0\"></span>\u2019ils <span class=\"_ _1\"></span>doivent <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>ajust\u00e9es pour <span class=\"_ _0\"></span>refl\u00e9ter <span class=\"_ _0\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>termes <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ondi<span class=\"_ _3\"></span>tions <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contrat de <span class=\"_ _2\"></span>location <span class=\"_ _3\"></span>(par <span class=\"_ _3\"></span>exemple, <span class=\"_ _3\"></span>lorsque <span class=\"_ _2\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>c<span class=\"_ _0\"></span>ontrats <span class=\"_ _2\"></span>de lo<span class=\"ls1\">cation ne <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>pas dans <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>devise fonctionnelle </span>de la filiale).<span class=\"_ _0\"></span> Le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _49\"> </span>estime <span class=\"_ _51\"> </span>le <span class=\"_ _51\"> </span>T<span class=\"_ _0\"></span>ME <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>uti<span class=\"_ _0\"></span>li<span class=\"_ _3\"></span>sant <span class=\"_ _49\"> </span>des donn\u00e9es <span class=\"_ _46\"> </span>observables <span class=\"_ _46\"> </span>(te<span class=\"_ _0\"></span>lles <span class=\"_ _7\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>les <span class=\"_ _46\"> </span>taux<span class=\"_ _0\"></span> d\u2019int\u00e9r\u00eat <span class=\"_ _56\"> </span>du <span class=\"_ _60\"> </span>march\u00e9) <span class=\"_ _56\"> </span>lorsq<span class=\"_ _0\"></span>u\u2019elles <span class=\"_ _56\"> </span>sont disponibles <span class=\"_ _52\"> </span>et <span class=\"_ _52\"> </span>est <span class=\"_ _52\"> </span>tenu<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>de <span class=\"_ _52\"> </span>faire <span class=\"_ _52\"> </span>certa<span class=\"_ _0\"></span>ines estimations <span class=\"_ _55\"> </span>sp\u00e9cifiques <span class=\"_\"> </span>en <span class=\"_ _48\"> </span>f<span class=\"_ _0\"></span>onction <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>l\u2019entit\u00e9 (telles <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>notatio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dit <span class=\"_ _1\"></span>autonome <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la filiale).<span class=\"ff36\">  </span>Le <span class=\"_\"> </span>Grou<span class=\"_ _3\"></span>pe <span class=\"_\"> </span>a <span class=\"_ _48\"> </span>des <span class=\"_ _48\"> </span>contrats <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>location <span class=\"_ _48\"> </span>pour <span class=\"_\"> </span>divers terrains, <span class=\"_ _49\"> </span>usines, <span class=\"_ _49\"> </span>machines, <span class=\"_ _49\"> </span>mat\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>iels <span class=\"_ _49\"> </span>roulants <span class=\"_ _49\"> </span>et autres \u00e9quipements <span class=\"_ _0\"></span>utilis\u00e9s dans ses o<span class=\"_ _0\"></span>p\u00e9rati<span class=\"_ _3\"></span>ons. Les obligations <span class=\"_\"> </span>du <span class=\"_ _48\"> </span>Groupe <span class=\"_\"> </span>au <span class=\"_\"> </span>t<span class=\"_ _3\"></span>itre <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>ses <span class=\"_ _48\"> </span>con<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>ats <span class=\"_\"> </span>de location <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>garanties <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>roit <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>bailleur <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les actifs <span class=\"_\"> </span>lou\u00e9s. <span class=\"_\"> </span>Le <span class=\"_\"> </span>Groupe <span class=\"_\"> </span>est <span class=\"_\"> </span>restreint <span class=\"_\"> </span>en <span class=\"_\"> </span>terme <span class=\"_\"> </span>de cession <span class=\"_ _26\"> </span>et <span class=\"_ _27\"></span>de <span class=\"_ _27\"> </span>s<span class=\"_ _0\"></span>ous-<span class=\"lsc9\">lo</span>cat<span class=\"_ _3\"></span>ion <span class=\"_ _26\"> </span>des <span class=\"_ _27\"></span>actifs <span class=\"_ _26\"> </span>lou\u00e9s. <span class=\"_ _27\"></span>Aucun convenant <span class=\"_\"> </span>financi<span class=\"ls22\">er</span> <span class=\"_\"> </span>ne <span class=\"_\"> </span>s\u2019applique <span class=\"_\"> </span>aux <span class=\"_\"> </span>contrats <span class=\"_\"> </span>de location, <span class=\"_ _50\"> </span>\u00e0 <span class=\"_ _50\"> </span>l\u2019exception <span class=\"_ _50\"> </span>d\u2019<span class=\"_ _0\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _5b\"> </span>contrat <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>location-financement de l\u2019usine en Belgique. Le Groupe <span class=\"_ _2\"></span>dispose \u00e9galement <span class=\"_ _2\"></span>de certains <span class=\"_ _2\"></span>contrats de location <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>machines, <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>v\u00e9los <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mat\u00e9riels <span class=\"_ _1\"></span>avec des <span class=\"_ _49\"> </span>du<span class=\"_ _0\"></span>r\u00e9es <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>loca<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ion <span class=\"_ _49\"> </span>de <span class=\"_ _50\"> </span>12 <span class=\"_ _50\"> </span>mois <span class=\"_ _49\"> </span>o<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span> <span class=\"_ _49\"> </span>m<span class=\"_ _0\"></span>oins<span class=\"_ _2\"></span> (sup\u00e9rieures <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _47\"> </span>1 <span class=\"_ _47\"> </span>mois) <span class=\"_ _48\"> </span>et <span class=\"_ _47\"> </span>des <span class=\"_ _48\"> </span>contrats <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>loc<span class=\"_ _0\"></span>ation portant <span class=\"_ _0\"></span>sur des <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>faible<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>our <span class=\"_ _0\"></span>lesquelles le <span class=\"_ _56\"> </span>Groupe <span class=\"_ _56\"> </span>applique <span class=\"_ _60\"> </span>les <span class=\"_ _56\"> </span>exemptions <span class=\"_ _56\"> </span>de reconnaissance pour ces contrats de location. Le <span class=\"_ _3\"></span>Groupe <span class=\"_ _2\"></span>n\u2019a <span class=\"_ _3\"></span>pas <span class=\"_ _2\"></span>de contrats <span class=\"_ _2\"></span>incluant <span class=\"_ _3\"></span>des <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>iement<span class=\"_ _2\"></span>s variables. <span class=\"_ _1\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>Groupe <span class=\"_ _27\"></span>dispose <span class=\"_ _27\"></span>de <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>plusieurs <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontrat<span class=\"_ _3\"></span>s de location compren<span class=\"ls22\">ant</span> des options d\u2019extension et de r\u00e9siliation. <span class=\"_ _2\"></span>Ces <span class=\"_ _2\"></span>options <span class=\"_ _2c\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2c\"></span>n\u00e9goci\u00e9es <span class=\"_ _2\"></span>par <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Direction afin <span class=\"_ _51\"> </span>d\u2019assurer <span class=\"_ _51\"> </span>une <span class=\"_ _51\"> </span>flexibilit\u00e9 <span class=\"_ _51\"> </span>dans <span class=\"_ _51\"> </span>la <span class=\"_ _51\"> </span>gestion <span class=\"_ _51\"> </span>du portefeuille <span class=\"_ _0\"></span>d\u2019actifs <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ou\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>d\u2019aligner <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tr<span class=\"_ _3\"></span>ats <span class=\"_ _0\"></span>de location avec les besoins des activit\u00e9s du Groupe. Les <span class=\"_ _26\"> </span>contrats <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>location <span class=\"_ _47\"> </span>ont <span class=\"_ _26\"> </span>les <span class=\"_ _26\"> </span>dur\u00e9es <span class=\"_ _47\"> </span>de <span class=\"_ _26\"> </span>location suivantes : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Terrain<span class=\"ff36 ls9e\">: <span class=\"ls1\">dur\u00e9e de 9<span class=\"_ _0\"></span>9 ann\u00e9es. </span></span></span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">B\u00e2timents<span class=\"ff36\">: <span class=\"_ _0\"></span>dur\u00e9es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comprises <span class=\"_ _0\"></span>entre <span class=\"_ _1\"></span>1 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span><span class=\"ls96\">15</span> </span></span></span>ans. Le <span class=\"_ _0\"></span>Groupe a <span class=\"_ _0\"></span>la possibilit\u00e9 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>prolonger la <span class=\"_ _26\"> </span>dur\u00e9e <span class=\"_ _47\"> </span>de <span class=\"_ _47\"> </span>leasing <span class=\"_ _26\"> </span>en <span class=\"_ _47\"> </span> <span class=\"_ _47\"> </span>n\u00e9goci<span class=\"ls96\">ant<span class=\"_ _0\"></span></span> <span class=\"_ _26\"> </span>avec <span class=\"_ _26\"> </span>le lo<span class=\"ls1\">ueur <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>u <span class=\"_ _2c\"></span>p<span class=\"_ _0\"></span>our <span class=\"_ _2\"></span>une <span class=\"_ _2\"></span>dur\u00e9e suppl\u00e9mentaire <span class=\"_ _2\"></span>de </span>4 <span class=\"_ _2\"></span>ans <span class=\"_ _2\"></span>pour <span class=\"_ _2\"></span>deux de<span class=\"_ _3\"></span>s <span class=\"_ _2\"></span>contrats<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>de <span class=\"_ _2\"></span>locatio<span class=\"_ _0\"></span>n <span class=\"_ _2c\"></span>a<span class=\"_ _0\"></span>ux \u00c9tats-Unis.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Appartements<span class=\"_ _0\"></span><span class=\"ff36\">: <span class=\"_ _2c\"></span>d<span class=\"_ _0\"></span>ur\u00e9es <span class=\"_ _2\"></span>comprises en<span class=\"_ _3\"></span>tre 1 <span class=\"_ _2\"></span>et </span></span></span>4 ans. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Nouvelle usine \u00e0 LLN<span class=\"_ _0\"></span><span class=\"ff36\">: dur\u00e9e de <span class=\"ls96\">20<span class=\"_ _0\"></span></span> ans. </span></span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Equipements<span class=\"ff36 ls9e\">: <span class=\"_ _1\"></span><span class=\"ls1\">dur\u00e9es <span class=\"_ _0\"></span>compris<span class=\"_ _0\"></span><span class=\"ls96\">es</span> <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span><span class=\"ls96\">et </span></span></span></span></span>9 <span class=\"_ _4\"> </span>ans. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possibilit\u00e9, <span class=\"_ _51\"> </span><span class=\"ls96\">pour</span> certains <span class=\"_\"> </span>de <span class=\"_\"> </span>ses <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontrats, <span class=\"_\"> </span>de <span class=\"_\"> </span>prolonger <span class=\"_ _5\"> </span>la<span class=\"_ _0\"></span> dur\u00e9e <span class=\"_ _49\"> </span>de <span class=\"_ _49\"> </span>leasing <span class=\"_ _49\"> </span>en <span class=\"_ _49\"> </span>n\u00e9<span class=\"_ _0\"></span>gociant <span class=\"_ _51\"> </span>avec<span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>le loueur. \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Mat\u00e9riel <span class=\"_ _27\"></span>roulant<span class=\"_ _0\"></span><span class=\"ff36\">:dur\u00e9es <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>omprises <span class=\"_ _27\"></span>entre <span class=\"_ _27\"></span>1<span class=\"_ _0\"></span> </span></span></span>et <span class=\"_ _26\"> </span><span class=\"ls1\">4 <span class=\"_ _26\"> </span>ans <span class=\"_ _47\"> </span>et <span class=\"_ _26\"> </span>aucune <span class=\"_ _47\"> </span>option <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>locat<span class=\"_ _0\"></span>ion <span class=\"_ _26\"> </span>des </span>actifs pour une dur\u00e9e s<span class=\"_ _0\"></span>uppl\u00e9mentaire.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">Mat\u00e9riel<span class=\"ff36\">: <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ur\u00e9es <span class=\"_ _2\"></span>compr<span class=\"_ _0\"></span>ises <span class=\"_ _2\"></span>entre <span class=\"_ _3\"></span>1 <span class=\"_ _2\"></span><span class=\"ls96\">et <span class=\"ls1\">5 <span class=\"_ _2\"></span>ans.<span class=\"_ _0\"></span> </span></span></span></span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"ff38 fcd\">V\u00e9los<span class=\"ff36\">: dur\u00e9e de 3 <span class=\"_ _0\"></span>ans.</span></span></span>23.1. <span class=\"_ _69\"> </span>DROITS D\u2019UTILISATION D\u2019ACTIFS Vous <span class=\"_ _27\"></span>trouverez <span class=\"_ _27\"></span>ci-apr\u00e8s <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>valeurs <span class=\"_ _27\"></span>comptables <span class=\"_ _1\"></span>des<span class=\"_ _0\"></span> droits <span class=\"_ _27\"></span>d\u2019utilisation <span class=\"_ _27\"></span>d\u2019actifs <span class=\"_ _27\"></span>ainsi <span class=\"_ _27\"></span>que <span class=\"_ _27\"></span>les <span class=\"_ _27\"></span>mouvements de la p\u00e9riode : Terrains et Mat\u00e9riel Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> roulant Machines informatique Total As at 1er janvier 2<span class=\"_ _0\"></span>021 24<span class=\"ls1\"> </span>642<span class=\"ls1\"> </span>4 316 55<span class=\"ls1\"> </span>253<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>266<span class=\"ls1\"> </span>Acquisitions 1 825 3 264 0 99<span class=\"ls1\"> </span>5 188 Cessions -<span class=\"ls98\">25</span> -<span class=\"ls98\">30</span> 0 -<span class=\"ls98\">46</span> -101 D\u00e9penses d\u2019amorti<span class=\"_ _0\"></span>ssements -2 <span class=\"ls98\">599</span> -2 <span class=\"ls98\">173</span> -<span class=\"ls98\">23</span> -<span class=\"ls98\">97</span> -4 <span class=\"ls98\">892</span> Ecarts de conversio<span class=\"_ _0\"></span>n 100<span class=\"ls1\"> </span>-2 1 6 105<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2021 23<span class=\"ls1\"> </span>943<span class=\"ls1\"> </span>5 375 33<span class=\"ls1\"> </span>215<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>566<span class=\"ls1\"> </span>As at 1er janvier 2<span class=\"_ _0\"></span>022 23<span class=\"ls1\"> </span>943<span class=\"ls1\"> </span>5 375 33<span class=\"ls1\"> </span>215<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>566<span class=\"ls1\"> </span>Acquisitions 1 518 1 628 26<span class=\"ls1\"> </span>129<span class=\"ls1\"> </span>3 301 Cessions -1 -<span class=\"ls98\">82</span> 0 -<span class=\"ls98\">94</span> -177 D\u00e9penses d\u2019amorti<span class=\"_ _0\"></span>ssements -3 <span class=\"ls98\">215</span> -2 <span class=\"ls98\">398</span> -<span class=\"ls98\">24</span> -<span class=\"ls98\">90</span> -5 <span class=\"ls98\">727</span> Ecarts de conversio<span class=\"_ _0\"></span>n 149<span class=\"ls1\"> </span>0 0 4 153<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2022 22<span class=\"ls1\"> </span>394<span class=\"ls1\"> </span>4 523 35<span class=\"ls1\"> </span>164<span class=\"ls1\"> </span>27<span class=\"ls1\"> </span>116<span class=\"ls1\"> </span>23.2. <span class=\"_ _69\"> </span>DETTES DE LOCATION  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Non courantes 23<span class=\"ls1\"> </span>943<span class=\"ls1\"> </span>20<span class=\"ls1\"> </span>811<span class=\"ls1\"> </span>Courantes  5 362 5 675 TOTAL  29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Les <span class=\"_ _5b\"> </span>dettes <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>location <span class=\"_ _5b\"> </span>au <span class=\"_ _5b\"> </span>31 <span class=\"_ _5b\"> </span>d\u00e9cembre <span class=\"_ _5b\"> </span>2022 comprennent <span class=\"_ _0\"></span>la location <span class=\"_ _0\"></span>de l\u2019<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>sine <span class=\"_ _0\"></span><span class=\"ls22\">en <span class=\"_ _0\"></span></span>Belgique (EUR 10,4 millions). Les <span class=\"_ _0\"></span>valeurs <span class=\"_ _0\"></span>comptables <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>dettes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>les mouvements <span class=\"_ _2\"></span>au <span class=\"_ _2\"></span>cours <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2c\"></span>p\u00e9riod<span class=\"_ _0\"></span>e <span class=\"_ _2c\"></span>sont <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>suivants<span class=\"_ _0\"></span> :<span class=\"_ _3\"></span> Terrains et Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> Mat\u00e9riel roulant<span class=\"_ _0\"></span> Machines informatique Total As at 1er janvier 2<span class=\"_ _0\"></span>021 24<span class=\"ls1\"> </span>808<span class=\"ls1\"> </span>4 269 50<span class=\"ls1\"> </span>268<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>395<span class=\"ls1\"> </span>Nouvelles dettes<span class=\"_ _0\"></span> 1 824 3 265 0 99<span class=\"ls1\"> </span>5 188 Accr\u00e9tion des int\u00e9r<span class=\"_ _0\"></span>\u00eats 518<span class=\"ls1\"> </span>108<span class=\"ls1\"> </span>1 18<span class=\"ls1\"> </span>645<span class=\"ls1\"> </span>Cessions -<span class=\"ls98\">26</span> -<span class=\"ls98\">32</span> 0 -<span class=\"ls98\">48</span> -106 Remboursements<span class=\"_ _0\"></span> -3 <span class=\"ls98\">568</span> -2 <span class=\"ls98\">269</span> -<span class=\"ls98\">25</span> -112 -5 <span class=\"ls98\">974</span> Ecarts de conversio<span class=\"_ _0\"></span>n 149<span class=\"ls1\"> </span>1 1 6 157<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2021 23<span class=\"ls1\"> </span>705<span class=\"ls1\"> </span>5 342 27<span class=\"ls1\"> </span>231<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>As at 1er janvier 2<span class=\"_ _0\"></span>022 23<span class=\"ls1\"> </span>705<span class=\"ls1\"> </span>5 342 27<span class=\"ls1\"> </span>231<span class=\"ls1\"> </span>29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>Nouvelles dettes<span class=\"_ _0\"></span> 1 673 1 628 26<span class=\"ls1\"> </span>129<span class=\"ls1\"> </span>3 456 Accr\u00e9tion des int\u00e9r<span class=\"_ _0\"></span>\u00eats 644<span class=\"ls1\"> </span>118<span class=\"ls1\"> </span>0 12<span class=\"ls1\"> </span>774<span class=\"ls1\"> </span>Cessions -1 -<span class=\"ls98\">84</span> -3 -100 -188 Remboursements<span class=\"_ _0\"></span> -4 <span class=\"ls98\">413</span> -2 <span class=\"ls98\">509</span> -<span class=\"ls98\">25</span> -103 -7 <span class=\"ls98\">050</span> Ecarts de conversio<span class=\"_ _0\"></span>n 185<span class=\"ls1\"> </span>0 0 4 189<span class=\"ls1\"> </span>As at 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2022 21<span class=\"ls1\"> </span>793<span class=\"ls1\"> </span>4 495 25<span class=\"ls1\"> </span>173<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Les paiements des<span class=\"_ _0\"></span> dettes de location sont<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>es suivants <span class=\"_ _0\"></span>: (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2  \u00c9chu 0 0 Moins d\u2019un an 5 783 6 087 Entre 1 et 2 ans<span class=\"_ _0\"></span> 5 186 4 675 Entre 2 et 5 ans<span class=\"_ _0\"></span> 7 485 6 074 Plus de 5 ans<span class=\"_ _0\"></span> 12<span class=\"ls1\"> </span>589<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>291<span class=\"ls1\"> </span> TOTAL 31<span class=\"ls1\"> </span>043<span class=\"ls1\"> </span>28<span class=\"ls1\"> </span>127<span class=\"ls1\"> </span>Charges financi\u00e8r<span class=\"_ _0\"></span>es futures sur dettes de l<span class=\"_ _0\"></span>ocation (-) -1 <span class=\"ls98\">738</span> -1 <span class=\"ls98\">641</span> Valeur actuelle <span class=\"_ _0\"></span>des dettes de location<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>La valeur actualis\u00e9e des<span class=\"_ _0\"></span> dettes de locatio<span class=\"_ _0\"></span>n se pr\u00e9sente comme suit<span class=\"_ _0\"></span> : (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2  \u00c9chu 0 0 Moins d\u2019un an 5 364 5 679 Entre 1 et 2 ans<span class=\"_ _0\"></span> 4 810 4 312 Entre 2 et 5 ans<span class=\"_ _0\"></span> 6 969 5 535 Plus de 5 ans<span class=\"_ _0\"></span> 12<span class=\"ls1\"> </span>162<span class=\"ls1\"> </span>10<span class=\"ls1\"> </span>960<span class=\"ls1\"> </span> TOTAL 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Les valeurs comptabl<span class=\"_ _0\"></span>es des dettes de location<span class=\"_ _0\"></span> sont libell\u00e9es dans les<span class=\"_ _0\"></span> devises suivantes:<span class=\"_ _0\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 EUR 26<span class=\"ls1\"> </span>079<span class=\"ls1\"> </span>23<span class=\"ls1\"> </span>340<span class=\"ls1\"> </span>CNY<span class=\"ls1\"> </span>234<span class=\"ls1\"> </span>358<span class=\"ls1\"> </span>USD 2 853 2 530 RUB<span class=\"ls1\"> </span>75<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>YEN<span class=\"ls1\"> </span>53<span class=\"ls1\"> </span>11<span class=\"ls1\"> </span>INR 11<span class=\"ls1\"> </span>5 CAD 0 226<span class=\"ls1\"> </span>TOTAL 29<span class=\"ls1\"> </span>305<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>486<span class=\"ls1\"> </span>Au<span class=\"ls1\"> <span class=\"_ _27\"></span>31 <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _27\"></span>2022, <span class=\"_ _27\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>taux <span class=\"_ _26\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _27\"></span>moyen </span>pay\u00e9 <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _1\"></span>les <span class=\"_ _27\"></span> <span class=\"_ _27\"></span>det<span class=\"_ _0\"></span>tes <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>loc<span class=\"_ _0\"></span>ati<span class=\"_ _3\"></span>on <span class=\"_ _27\"></span>est <span class=\"_ _27\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>1,72 <span class=\"_ _27\"></span>%<span class=\"_ _0\"></span> (1,65 % au 31 d\u00e9c<span class=\"_ _0\"></span>embre 2021<span class=\"ls9b\">).</span> Au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9ce<span class=\"_ _0\"></span>mbre <span class=\"_ _1\"></span>2021<span class=\"ls9e\">, <span class=\"_ _27\"></span></span>il n\u2019y <span class=\"_ _1\"></span>a <span class=\"_ _27\"></span>a<span class=\"_ _0\"></span>ucun <span class=\"_ _1\"></span>signi<span class=\"_ _0\"></span>ficatif <span class=\"_ _1\"></span>potenti<span class=\"_ _0\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>fut<span class=\"ls96\">ur<span class=\"_ _0\"></span></span> <span class=\"_ _1\"></span>loyer <span class=\"_ _27\"></span>no<span class=\"_ _0\"></span>n actualis\u00e9 <span class=\"_ _58\"> </span>l<span class=\"_ _0\"></span>i\u00e9 <span class=\"_ _58\"> </span>aux <span class=\"_ _52\"> </span>p\u00e9riod<span class=\"_ _0\"></span>es <span class=\"_ _58\"> </span>suivant <span class=\"_ _52\"> </span>la <span class=\"_ _58\"> </span>d<span class=\"_ _0\"></span>ate d\u2019exercice, <span class=\"_ _0\"></span>ni <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>options <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prolongation <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de r\u00e9siliation qui <span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ont <span class=\"_ _2\"></span>pas incluses <span class=\"_ _3\"></span>dans <span class=\"_ _3\"></span>la dur\u00e9e du bail. Les sorties fut<span class=\"_ _0\"></span>ures de tr\u00e9sorerie p<span class=\"_ _0\"></span>our des dettes de <span class=\"_ _4\"> </span>location<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>non <span class=\"_ _51\"> </span>encore <span class=\"_ _51\"> </span>commenc\u00e9es <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>pour lesquel<span class=\"ls9d\">le</span>s <span class=\"_ _49\"> </span>le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _51\"> </span>s\u2019e<span class=\"_ _0\"></span>st <span class=\"_ _4\"> </span>engag\u00e9<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>sont <span class=\"_ _49\"> </span>les suivantes: Terrains et Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> Mat\u00e9riel roulant<span class=\"_ _0\"></span> Machines informatique Total 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Moins d\u2019un an 0 78<span class=\"ls1\"> </span>0 0 78<span class=\"ls1\"> </span>Entre 1 et 2 ans<span class=\"_ _0\"></span> 0 83<span class=\"ls1\"> </span>0 0 83<span class=\"ls1\"> </span>Entre 2 et 5 ans<span class=\"_ _0\"></span> 0 148<span class=\"ls1\"> </span>0 0 148<span class=\"ls1\"> </span>Plus de 5 ans<span class=\"_ _0\"></span> 0 0 0 0 0 TOTAL 0 309<span class=\"ls1\"> </span>0 0 309<span class=\"ls1\"> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 0 722<span class=\"ls1\"> </span>0 0 722<span class=\"ls1\"> </span>Entre 1 et 2 ans<span class=\"_ _0\"></span> 0 722<span class=\"ls1\"> </span>0 0 722<span class=\"ls1\"> </span>Entre 2 et 5 ans<span class=\"_ _0\"></span> 0 1 445 0 0 1 445 Plus de 5 ans<span class=\"_ _0\"></span> 0 0 0 0 0 TOTAL 0 2 889 0 0 2 889 Voici les montants c<span class=\"_ _0\"></span>omptabilis\u00e9s dans le compte de<span class=\"_ _0\"></span> r\u00e9sultat :<span class=\"_ _0\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 D\u00e9penses d\u2019amorti<span class=\"_ _0\"></span>ssements des droits d\u2019utilis<span class=\"_ _0\"></span>ation d\u2019actifs 4 696 5 478 Charges d\u2019int\u00e9r\u00eats<span class=\"_ _0\"></span> sur dettes de locatio<span class=\"_ _0\"></span>n 645<span class=\"ls1\"> </span>776<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>\u00e0 des contrats de location p<span class=\"_ _0\"></span>ortant sur des actifs de<span class=\"_ _0\"></span> faible valeur 375<span class=\"ls1\"> </span>394<span class=\"ls1\"> </span> MONTANT TOTAL<span class=\"_ _0\"></span> COMPTABILISE EN COMPT<span class=\"_ _0\"></span>E DE RESULTATS<span class=\"_ _0\"></span> 5 716 6 648",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__195-1": {
   "value": "Les sorties fut<span class=\"_ _0\"></span>ures de tr\u00e9sorerie p<span class=\"_ _0\"></span>our des dettes de <span class=\"_ _4\"> </span>location<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>non <span class=\"_ _51\"> </span>encore <span class=\"_ _51\"> </span>commenc\u00e9es <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>pour lesquel<span class=\"ls9d\">le</span>s <span class=\"_ _49\"> </span>le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _51\"> </span>s\u2019e<span class=\"_ _0\"></span>st <span class=\"_ _4\"> </span>engag\u00e9<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>sont <span class=\"_ _49\"> </span>les suivantes: Terrains et Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> Mat\u00e9riel roulant<span class=\"_ _0\"></span> Machines informatique Total 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Moins d\u2019un an 0 78<span class=\"ls1\"> </span>0 0 78<span class=\"ls1\"> </span>Entre 1 et 2 ans<span class=\"_ _0\"></span> 0 83<span class=\"ls1\"> </span>0 0 83<span class=\"ls1\"> </span>Entre 2 et 5 ans<span class=\"_ _0\"></span> 0 148<span class=\"ls1\"> </span>0 0 148<span class=\"ls1\"> </span>Plus de 5 ans<span class=\"_ _0\"></span> 0 0 0 0 0 TOTAL 0 309<span class=\"ls1\"> </span>0 0 309<span class=\"ls1\"> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 0 722<span class=\"ls1\"> </span>0 0 722<span class=\"ls1\"> </span>Entre 1 et 2 ans<span class=\"_ _0\"></span> 0 722<span class=\"ls1\"> </span>0 0 722<span class=\"ls1\"> </span>Entre 2 et 5 ans<span class=\"_ _0\"></span> 0 1 445 0 0 1 445 Plus de 5 ans<span class=\"_ _0\"></span> 0 0 0 0 0 TOTAL 0 2 889 0 0 2 88930.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Engagements et pas<span class=\"_ _2\"></span>sifs \u00e9ventuels et actifs </span></span>\u00e9ventuels 30.1. <span class=\"_ _69\"> </span>ENGAGEMENTS 30.1.1 <span class=\"_ _48\"> </span>Garanties financi<span class=\"_ _3\"></span>\u00e8res Au <span class=\"_ _4e\"> </span>31 <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _4e\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _4\"> </span></span>IBA <span class=\"_ _4e\"> </span>est <span class=\"_ _4e\"> </span>titul<span class=\"_ _0\"></span>aire <span class=\"_ _6d\"> </span>de<span class=\"_ _0\"></span> cautionnements <span class=\"_ _50\"> </span>f<span class=\"_ _0\"></span>inanci\u00e8rs <span class=\"_ _49\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>EUR <span class=\"_ _5b\"> </span>164,6 millions donn\u00e9es par des<span class=\"_ _0\"></span> enti<span class=\"_ _3\"></span>t\u00e9s du  Groupe en<span class=\"_ _0\"></span> guise <span class=\"_ _57\"> </span>de <span class=\"_ _d\"> </span>caut<span class=\"_ _0\"></span>ionnements<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>dett<span class=\"_ _0\"></span>es <span class=\"_ _d\"> </span>ou d\u2019engagements, <span class=\"_ _4e\"> </span>essentiell<span class=\"_ _0\"></span>ement <span class=\"_ _5\"> </span>en <span class=\"_ _4e\"> </span>tant <span class=\"_ _4e\"> </span>que<span class=\"_ _0\"></span> garanties de <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>estitution d\u2019acomptes (EUR 121,1 millions au 31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2021<span class=\"ls9b\">).</span> Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>paie <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>int\u00e9r\u00ea<span class=\"_ _0\"></span>ts <span class=\"_ _26\"></span>financiers <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>taux fixe <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>garanties<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ci\u00e8res. <span class=\"_ _1\"></span>Ces <span class=\"_ _1\"></span>int\u00e9r\u00eats<span class=\"_ _0\"></span> varient <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>fonction <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>ur\u00e9e <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>garant<span class=\"_ _0\"></span>ie financi\u00e8re. Par <span class=\"_ _2\"></span>cons\u00e9quent,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _2\"></span>n\u2019est pas expos\u00e9 au risque d<span class=\"_ _0\"></span>e cr\u00e9dit financier.<span class=\"_ _0\"></span> 30.1.2 <span class=\"_ _48\"> </span><span class=\"lsb8\">Ba</span>ux non encore <span class=\"_ _3\"></span>commenc\u00e9s  Voir note 23.2.  30.2. <span class=\"_ _69\"> </span>PASSIFS \u00c9VENTUELS Au 31 d\u00e9cembre 20<span class=\"_ _0\"></span>22, IBA n\u2019a pas ide<span class=\"_ _0\"></span>nti<span class=\"_ _3\"></span>fi\u00e9 de pass<span class=\"_ _0\"></span>ifs \u00e9ventuels.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__194-1": {
   "value": "Les sorties fut<span class=\"_ _0\"></span>ures de tr\u00e9sorerie p<span class=\"_ _0\"></span>our des dettes de <span class=\"_ _4\"> </span>location<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>non <span class=\"_ _51\"> </span>encore <span class=\"_ _51\"> </span>commenc\u00e9es <span class=\"_ _51\"> </span> <span class=\"_ _51\"> </span>pour lesquel<span class=\"ls9d\">le</span>s <span class=\"_ _49\"> </span>le <span class=\"_ _51\"> </span>Groupe <span class=\"_ _51\"> </span>s\u2019e<span class=\"_ _0\"></span>st <span class=\"_ _4\"> </span>engag\u00e9<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>sont <span class=\"_ _49\"> </span>les suivantes: Terrains et Mat\u00e9riel (EUR 000) constructions<span class=\"_ _0\"></span> Mat\u00e9riel roulant<span class=\"_ _0\"></span> Machines informatique Total 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Moins d\u2019un an 0 78<span class=\"ls1\"> </span>0 0 78<span class=\"ls1\"> </span>Entre 1 et 2 ans<span class=\"_ _0\"></span> 0 83<span class=\"ls1\"> </span>0 0 83<span class=\"ls1\"> </span>Entre 2 et 5 ans<span class=\"_ _0\"></span> 0 148<span class=\"ls1\"> </span>0 0 148<span class=\"ls1\"> </span>Plus de 5 ans<span class=\"_ _0\"></span> 0 0 0 0 0 TOTAL 0 309<span class=\"ls1\"> </span>0 0 309<span class=\"ls1\"> </span>31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Moins d\u2019un an 0 722<span class=\"ls1\"> </span>0 0 722<span class=\"ls1\"> </span>Entre 1 et 2 ans<span class=\"_ _0\"></span> 0 722<span class=\"ls1\"> </span>0 0 722<span class=\"ls1\"> </span>Entre 2 et 5 ans<span class=\"_ _0\"></span> 0 1 445 0 0 1 445 Plus de 5 ans<span class=\"_ _0\"></span> 0 0 0 0 0 TOTAL 0 2 889 0 0 2 88930.1. <span class=\"_ _69\"> </span>ENGAGEMENTS 30.1.1 <span class=\"_ _48\"> </span>Garanties financi<span class=\"_ _3\"></span>\u00e8res Au <span class=\"_ _4e\"> </span>31 <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _4e\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _4\"> </span></span>IBA <span class=\"_ _4e\"> </span>est <span class=\"_ _4e\"> </span>titul<span class=\"_ _0\"></span>aire <span class=\"_ _6d\"> </span>de<span class=\"_ _0\"></span> cautionnements <span class=\"_ _50\"> </span>f<span class=\"_ _0\"></span>inanci\u00e8rs <span class=\"_ _49\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>EUR <span class=\"_ _5b\"> </span>164,6 millions donn\u00e9es par des<span class=\"_ _0\"></span> enti<span class=\"_ _3\"></span>t\u00e9s du  Groupe en<span class=\"_ _0\"></span> guise <span class=\"_ _57\"> </span>de <span class=\"_ _d\"> </span>caut<span class=\"_ _0\"></span>ionnements<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>dett<span class=\"_ _0\"></span>es <span class=\"_ _d\"> </span>ou d\u2019engagements, <span class=\"_ _4e\"> </span>essentiell<span class=\"_ _0\"></span>ement <span class=\"_ _5\"> </span>en <span class=\"_ _4e\"> </span>tant <span class=\"_ _4e\"> </span>que<span class=\"_ _0\"></span> garanties de <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>estitution d\u2019acomptes (EUR 121,1 millions au 31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2021<span class=\"ls9b\">).</span> Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>paie <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>int\u00e9r\u00ea<span class=\"_ _0\"></span>ts <span class=\"_ _26\"></span>financiers <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>taux fixe <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>garanties<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ci\u00e8res. <span class=\"_ _1\"></span>Ces <span class=\"_ _1\"></span>int\u00e9r\u00eats<span class=\"_ _0\"></span> varient <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>fonction <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>ur\u00e9e <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>garant<span class=\"_ _0\"></span>ie financi\u00e8re. Par <span class=\"_ _2\"></span>cons\u00e9quent,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _2\"></span>n\u2019est pas expos\u00e9 au risque d<span class=\"_ _0\"></span>e cr\u00e9dit financier.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__197": {
   "value": "24.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres charges d\u2019<span class=\"_ _2\"></span>exploitation </span></span>Les autres d\u00e9penses d\u2019exploitation peuvent \u00eatre r\u00e9parties comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Charges de r\u00e9o<span class=\"_ _0\"></span>rg<span class=\"_ _3\"></span>anisatio<span class=\"_ _0\"></span>n 194<span class=\"ls1\"> </span>0 Charges relatives <span class=\"_ _0\"></span>\u00e0 des projets sp\u00e9cifiques<span class=\"_ _0\"></span> 0 656<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>aux paiements fond\u00e9s sur<span class=\"_ _0\"></span> actions 844<span class=\"ls1\"> </span>941<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>aux services pass\u00e9s <span class=\"_ _0\"></span>du plan de pension 0 1 938 Charges relatives <span class=\"_ _0\"></span>aux faillites significatives d<span class=\"_ _0\"></span>e clients 0 2 553  TOTAL 1 038 6 088 Les autres charges <span class=\"_ _0\"></span>d\u2019e<span class=\"_ _3\"></span>xploitation s<span class=\"_ _0\"></span>ont principalement compos\u00e9es <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>r\u00e9ductions <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>valeur <span class=\"_\"> </span>su<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>cr\u00e9ances douteuses <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,0 <span class=\"_ _0\"></span>millions, <span class=\"_ _1\"></span>surtout <span class=\"_ _1\"></span>relatives <span class=\"_ _0\"></span>\u00e0 la <span class=\"_ _26\"> </span>fai<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lite <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>Rutherford <span class=\"_ _26\"> </span>au <span class=\"_ _47\"> </span>Royaume <span class=\"_ _26\"> </span>Uni <span class=\"_ _26\"> </span>(voi<span class=\"_ _0\"></span>r <span class=\"_ _26\"> </span>note  3.4) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>le co\u00fbt <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>services pass\u00e9s <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>1,9 <span class=\"_ _0\"></span>million li\u00e9 au <span class=\"_ _0\"></span>tran<span class=\"_ _3\"></span>sfert d<span class=\"_ _0\"></span>u plan de pension d\u00e9crit <span class=\"_ _0\"></span>dans<span class=\"_ _3\"></span> la n<span class=\"_ _0\"></span>ote<span class=\"_ _2\"></span> 3.5",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__196": {
   "value": "24.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Autres charges d\u2019<span class=\"_ _2\"></span>exploitation </span></span>Les autres d\u00e9penses d\u2019exploitation peuvent \u00eatre r\u00e9parties comme suit :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Charges de r\u00e9o<span class=\"_ _0\"></span>rg<span class=\"_ _3\"></span>anisatio<span class=\"_ _0\"></span>n 194<span class=\"ls1\"> </span>0 Charges relatives <span class=\"_ _0\"></span>\u00e0 des projets sp\u00e9cifiques<span class=\"_ _0\"></span> 0 656<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>aux paiements fond\u00e9s sur<span class=\"_ _0\"></span> actions 844<span class=\"ls1\"> </span>941<span class=\"ls1\"> </span>Charges relatives <span class=\"_ _0\"></span>aux services pass\u00e9s <span class=\"_ _0\"></span>du plan de pension 0 1 938 Charges relatives <span class=\"_ _0\"></span>aux faillites significatives d<span class=\"_ _0\"></span>e clients 0 2 553  TOTAL 1 038 6 088 Les autres charges <span class=\"_ _0\"></span>d\u2019e<span class=\"_ _3\"></span>xploitation s<span class=\"_ _0\"></span>ont principalement compos\u00e9es <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>r\u00e9ductions <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>valeur <span class=\"_\"> </span>su<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>cr\u00e9ances douteuses <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,0 <span class=\"_ _0\"></span>millions, <span class=\"_ _1\"></span>surtout <span class=\"_ _1\"></span>relatives <span class=\"_ _0\"></span>\u00e0 la <span class=\"_ _26\"> </span>fai<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lite <span class=\"_ _26\"> </span>de <span class=\"_ _47\"> </span>Rutherford <span class=\"_ _26\"> </span>au <span class=\"_ _47\"> </span>Royaume <span class=\"_ _26\"> </span>Uni <span class=\"_ _26\"> </span>(voi<span class=\"_ _0\"></span>r <span class=\"_ _26\"> </span>note  3.4) <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>le co\u00fbt <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>services pass\u00e9s <span class=\"_ _0\"></span>d\u2019EUR <span class=\"_ _0\"></span>1,9 <span class=\"_ _0\"></span>million li\u00e9 au <span class=\"_ _0\"></span>tran<span class=\"_ _3\"></span>sfert d<span class=\"_ _0\"></span>u plan de pension d\u00e9crit <span class=\"_ _0\"></span>dans<span class=\"_ _3\"></span> la n<span class=\"_ _0\"></span>ote<span class=\"_ _2\"></span> 3.5",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__204": {
   "value": "25.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Charges et produits fin<span class=\"_ _3\"></span>anciers </span></span>25.1. <span class=\"_ _69\"> </span>CHARGES FINANCI\u00c8RES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r dettes 1 971 1 282 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r les dettes de locatio<span class=\"_ _0\"></span>n 545<span class=\"ls1\"> </span>774<span class=\"ls1\"> </span>Charge totale d'in<span class=\"_ _0\"></span>t\u00e9r\u00eats 2 516 2 056 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 1 344 4 789 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 5 377 8 205 D\u00e9nouement de l'<span class=\"_ _0\"></span>actualisation 257<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>Autres 945<span class=\"ls1\"> </span>795<span class=\"ls1\"> </span>TOTAL 10<span class=\"ls1\"> </span>439<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>271",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__200": {
   "value": "25.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Charges et produits fin<span class=\"_ _3\"></span>anciers </span></span>25.1. <span class=\"_ _69\"> </span>CHARGES FINANCI\u00c8RES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r dettes 1 971 1 282 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r les dettes de locatio<span class=\"_ _0\"></span>n 545<span class=\"ls1\"> </span>774<span class=\"ls1\"> </span>Charge totale d'in<span class=\"_ _0\"></span>t\u00e9r\u00eats 2 516 2 056 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 1 344 4 789 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 5 377 8 205 D\u00e9nouement de l'<span class=\"_ _0\"></span>actualisation 257<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>Autres 945<span class=\"ls1\"> </span>795<span class=\"ls1\"> </span>TOTAL 10<span class=\"ls1\"> </span>439<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>271<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9c<span class=\"_ _0\"></span>embre <span class=\"_ _48\"> </span>2022, <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab<span class=\"_ _0\"></span> Autres <span class=\"lsa0\">\u00bb </span>comprend <span class=\"_ _55\"> </span>principaleme<span class=\"_ _0\"></span>nt <span class=\"_ _55\"> </span><span class=\"ls96\">des</span> <span class=\"_ _55\"> </span>commissions <span class=\"_\"> </span>et des <span class=\"_ _0\"></span>frais <span class=\"_ _0\"></span>bancaires <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>0,6 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2021<span class=\"ls9c\">: </span>EUR 0,9 million).<span class=\"_ _0\"></span> 25.2. <span class=\"_ _69\"> </span>PRODUITS FINANCIERS  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Int\u00e9r\u00eats re\u00e7us su<span class=\"_ _0\"></span>r la<span class=\"_ _3\"></span> tr\u00e9so<span class=\"_ _0\"></span>rer<span class=\"_ _3\"></span>ie et \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"_ _0\"></span> 491<span class=\"ls1\"> </span>1 496 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 4 150 5 384 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 312<span class=\"ls1\"> </span>1 606 Autres 1 522 2 390 TOTAL 6 475 10<span class=\"ls1\"> </span>876<span class=\"ls1\"> </span>Au <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>d\u00e9cembre <span class=\"_ _4e\"> </span>20<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>2, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>rubrique <span class=\"_ _4\"> </span>\u00ab <span class=\"_ _4\"> </span>Autres<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>\u00bb comprend <span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>incipalement l<span class=\"_ _0\"></span>a reconnaissance de <span class=\"_ _0\"></span>gain unique <span class=\"_ _47\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>0,9 <span class=\"_ _47\"> </span>million <span class=\"_ _47\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>ur <span class=\"_ _47\"> </span>l\u2019acquisition<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>au<span class=\"_ _0\"></span>pr<span class=\"_ _3\"></span>\u00e8s d\u2019un <span class=\"_ _0\"></span>ancien <span class=\"_ _1\"></span>partenaire <span class=\"_ _0\"></span>commercial <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>It<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>lie <span class=\"_ _0\"></span>des <span class=\"_ _1\"></span>flux de <span class=\"_ _48\"> </span>tr\u00e9sorerie <span class=\"_ _47\"> </span>futurs <span class=\"_ _48\"> </span>d\u2019un <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _0\"></span>t <span class=\"_ _47\"> </span>de <span class=\"_ _48\"> </span>refinancement d\u2019un <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ient, <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>qu\u2019un <span class=\"_ _1\"></span>gain <span class=\"_ _0\"></span>exceptionnel <span class=\"_ _1\"></span>d\u2019EUR <span class=\"_ _1\"></span>0,6 million <span class=\"_ _2\"></span>provenant <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>r\u00e9vision <span class=\"_ _2c\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>co\u00fbts <span class=\"_ _2\"></span>amortis <span class=\"_ _2\"></span>des emprunts <span class=\"_ _47\"> </span>suite <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _47\"> </span>la <span class=\"_ _26\"> </span>modification <span class=\"_ _47\"> </span>des <span class=\"_ _26\"> </span>taux <span class=\"_ _47\"> </span>d\u2019int\u00e9r\u00eat d\u00e9crite dans la note 0<span class=\"ls5f\">.  </span> Au <span class=\"_ _52\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _58\"> </span>d\u00e9cembre <span class=\"_ _7\"> </span>2021 <span class=\"_ _7\"> </span>la <span class=\"_ _52\"> </span>rubrique <span class=\"_ _52\"> </span>\u00ab<span class=\"_ _0\"></span>Autres <span class=\"lsca\">\u00bb </span>comprend <span class=\"_ _4\"> </span>principalement <span class=\"_ _4\"> </span>la <span class=\"_ _4e\"> </span>comptabilisation <span class=\"_ _4\"> </span>des int\u00e9r\u00eats <span class=\"_ _2\"></span>selon <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>m\u00e9thode <span class=\"_ _2\"></span>du <span class=\"_ _3\"></span>co\u00fbt <span class=\"_ _2\"></span>amorti <span class=\"_ _2\"></span>sur <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>notes financi\u00e8res <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>la <span class=\"_ _48\"> </span>suite <span class=\"_\"> </span>d\u2019<span class=\"_ _3\"></span>une <span class=\"_ _48\"> </span>r\u00e9vision <span class=\"_ _48\"> </span>du <span class=\"_ _48\"> </span>risque <span class=\"_\"> </span>d<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> d\u00e9b<span class=\"ls1\">iteur <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>1,2 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>lion <span class=\"_ _0\"></span><span class=\"ls22\">et</span> <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>0,3 <span class=\"_ _0\"></span>million <span class=\"_ _1\"></span>de </span>refacturation <span class=\"_ _47\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>charges <span class=\"_ _48\"> </span>d\u2019int\u00e9r\u00eats <span class=\"_ _48\"> </span>dans <span class=\"_ _47\"> </span>le <span class=\"_ _48\"> </span>cadre d\u2019<span class=\"ls1\">un projet de protonth\u00e9rapie.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__199": {
   "value": "25.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Charges et produits fin<span class=\"_ _3\"></span>anciers </span></span>25.1. <span class=\"_ _69\"> </span>CHARGES FINANCI\u00c8RES  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r dettes 1 971 1 282 Int\u00e9r\u00eats pay\u00e9s su<span class=\"_ _0\"></span>r les dettes de locatio<span class=\"_ _0\"></span>n 545<span class=\"ls1\"> </span>774<span class=\"ls1\"> </span>Charge totale d'in<span class=\"_ _0\"></span>t\u00e9r\u00eats 2 516 2 056 Diff\u00e9rences de cha<span class=\"_ _0\"></span>nge 1 344 4 789 Variations dans la ju<span class=\"_ _0\"></span>ste valeur des prod<span class=\"_ _0\"></span>uits d\u00e9riv\u00e9s 5 377 8 205 D\u00e9nouement de l'<span class=\"_ _0\"></span>actualisation 257<span class=\"ls1\"> </span>426<span class=\"ls1\"> </span>Autres 945<span class=\"ls1\"> </span>795<span class=\"ls1\"> </span>TOTAL 10<span class=\"ls1\"> </span>439<span class=\"ls1\"> </span>16<span class=\"ls1\"> </span>271<span class=\"ls1\"> </span>Au <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9c<span class=\"_ _0\"></span>embre <span class=\"_ _48\"> </span>2022, <span class=\"_ _55\"> </span>la <span class=\"_ _48\"> </span>rubrique <span class=\"_ _48\"> </span>\u00ab<span class=\"_ _0\"></span> Autres <span class=\"lsa0\">\u00bb </span>comprend <span class=\"_ _55\"> </span>principaleme<span class=\"_ _0\"></span>nt <span class=\"_ _55\"> </span><span class=\"ls96\">des</span> <span class=\"_ _55\"> </span>commissions <span class=\"_\"> </span>et des <span class=\"_ _0\"></span>frais <span class=\"_ _0\"></span>bancaires <span class=\"_ _0\"></span>pour <span class=\"_ _1\"></span>EUR <span class=\"_ _0\"></span>0,6 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2021<span class=\"ls9c\">: </span>EUR 0,9 million).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__208": {
   "value": "27.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Avantages au personn<span class=\"_ _2\"></span>el </span></span>27.1. <span class=\"_ _69\"> </span>R\u00c9GIMES \u00c0 COTI<span class=\"_ _0\"></span>STATIONS<span class=\"_ _3\"></span> D\u00c9FINIES  Au<span class=\"ls1\"> <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d\u00e9cembr<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>2022<span class=\"ls5f\">, <span class=\"_ _0\"></span></span>le Groupe <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>omptabilis<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _0\"></span>des </span>charges aux <span class=\"_ _0\"></span>\u00c9tats-Unis d\u2019EUR 0<span class=\"_ _0\"></span>,6 million (2021:EUR 0,5 <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>illion) <span class=\"_ _5\"> </span>pour <span class=\"_ _6d\"> </span>des <span class=\"_ _6d\"> </span>plans <span class=\"_ _6d\"> </span>\u00e0 <span class=\"_ _6d\"> </span>cotisations <span class=\"_ _6d\"> </span>d\u00e9finies comptabilis\u00e9s <span class=\"_ _46\"> </span>selon <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>m\u00e9thode <span class=\"_ _46\"> </span>de <span class=\"_ _46\"> </span>la <span class=\"_ _46\"> </span>valeur intrins\u00e8que. 27.2. <span class=\"_ _69\"> </span>R\u00c9GIMES \u00c0 PRESTATIONS D\u00c9FINIES En <span class=\"_ _0\"></span>Belgique, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _1\"></span>g\u00e8re <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>r\u00e9gime <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>cotisations financ\u00e9 <span class=\"_ _5b\"> </span>par <span class=\"_ _5b\"> </span>des <span class=\"_ _58\"> </span>versements <span class=\"_ _5b\"> </span>\u00e0 <span class=\"_ _58\"> </span>une <span class=\"_ _5b\"> </span>compagnie d\u2019assurances. <span class=\"_ _4\"> </span>L\u2019employeur <span class=\"_ _4\"> </span>garantit <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>rendement<span class=\"_ _2\"></span> minimum <span class=\"_ _57\"> </span>su<span class=\"_ _0\"></span>r <span class=\"_ _d\"> </span>le<span class=\"ls67\">s <span class=\"_ _57\"> </span></span>cotisations <span class=\"_ _15\"> </span>de <span class=\"_ _57\"> </span>l\u2019employeur correspondant <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>risque <span class=\"_ _26\"> </span>financier <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>charge <span class=\"_ _26\"> </span>du Groupe.  Depuis le 1er <span class=\"_ _2\"></span>janvi<span class=\"_ _0\"></span>er <span class=\"_ _2\"></span>2016, le Groupe utilise a <span class=\"_ _3\"></span>modifi\u00e9 la m\u00e9thode des unit\u00e9s de cr\u00e9dit projet\u00e9es. En <span class=\"_ _48\"> </span>Inde, <span class=\"_ _48\"> </span>le <span class=\"_ _48\"> </span>Groupe <span class=\"_\"> </span>g<span class=\"_ _3\"></span>\u00e8re <span class=\"_ _48\"> </span>\u00e9galement <span class=\"_ _48\"> </span>un <span class=\"_ _48\"> </span>r\u00e9gime <span class=\"_ _48\"> </span>de retraite \u00e0 prestations d\u00e9finies, <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>our le<span class=\"_ _3\"></span>quel le passif de<span class=\"_ _3\"></span> prestations <span class=\"_ _48\"> </span>est <span class=\"_\"> </span>d\u2019EUR <span class=\"_ _47\"> </span>0,1 <span class=\"_\"> </span>mi<span class=\"_ _3\"></span>llion <span class=\"_\"> </span>a<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span> <span class=\"_ _48\"> </span>31 <span class=\"_ _48\"> </span>d\u00e9cembre 2022<span class=\"ls1\">.   </span>Compte <span class=\"_ _1\"></span>tenu <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l'immat\u00e9rialit\u00e9 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>r\u00e9gime, <span class=\"_ _0\"></span>seul <span class=\"_ _1\"></span>le r\u00e9gime <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span><span class=\"ls22\">en</span> <span class=\"_ _26\"> </span>Belgique <span class=\"_ _47\"> </span>est <span class=\"_ _26\"> </span>pr\u00e9sent\u00e9 <span class=\"_ _26\"> </span>ci<span class=\"_ _0\"></span>-dessous. <span class=\"_ _26\"> </span> <span class=\"_ _47\"> </span>Les changements <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>valeur <span class=\"_ _1\"></span>actuelle <span class=\"_ _1\"></span>des <span class=\"_ _0\"></span>obligations au titre <span class=\"_ _3\"></span>des prestations <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>\u00e9finies <span class=\"_ _3\"></span>se pr\u00e9sentent comme<span class=\"_ _2\"></span> suit :\u00c9carts actuariels (pertes)/ gains \u2013<span class=\"_ _0\"></span> 31 1er janvier Co\u00fbt des Co\u00fbt Hypoth\u00e8ses Contributions Plan d\u00e9cembre (EUR 000) 2021 services financier net<span class=\"_ _0\"></span> financi\u00e8res de l\u2019employeur<span class=\"_ _0\"></span> b\u00e9n\u00e9ficiaire 2021 Obligation des r\u00e9gime<span class=\"_ _0\"></span>s \u00e0 prestations d\u00e9finie<span class=\"_ _0\"></span>s -<span class=\"ls98\">13</span> 939 -1 <span class=\"ls98\">226</span> -<span class=\"ls98\">76</span> 1 105 209<span class=\"ls1\"> </span>239<span class=\"ls1\"> </span>-<span class=\"ls98\">13</span> 688 Juste valeur des a<span class=\"_ _0\"></span>ctifs du r\u00e9gime 9 078 0 35<span class=\"ls1\"> </span>-1 <span class=\"ls98\">620</span> 1 054 -239 8 308 Dette des r\u00e9gime<span class=\"_ _0\"></span>s -4 <span class=\"ls98\">861</span> -1 <span class=\"ls98\">226</span> -<span class=\"ls98\">41</span> -515 1 263 0 -5 <span class=\"ls98\">380</span> \u00c9carts actuariels 1er Co\u00fbt (pertes)/ gains \u2013<span class=\"_ _0\"></span> Contributions 31 janvier Co\u00fbt des financier Hypoth\u00e8ses de Deferred Plan d\u00e9cembre (EUR 000) 2022 services net financi\u00e8res l\u2019employeur population b\u00e9n\u00e9ficiaire 2022 Obligation des r\u00e9gime<span class=\"_ _0\"></span>s \u00e0 prestations d\u00e9fi<span class=\"_ _0\"></span>nies -<span class=\"ls98\">13</span> 688 -3 <span class=\"ls98\">266</span> -156 5 618 399<span class=\"ls1\"> </span>-2 <span class=\"ls98\">973</span> 173<span class=\"ls1\"> </span>-<span class=\"ls98\">13</span> 893 Juste valeur des a<span class=\"_ _0\"></span>ctifs du r\u00e9gime 8 308 0 97<span class=\"ls1\"> </span>-2 <span class=\"ls98\">091</span> 2 116 2 973 -173 11<span class=\"ls1\"> </span>230<span class=\"ls1\"> </span>Dette des r\u00e9gime<span class=\"_ _0\"></span>s -5 <span class=\"ls98\">380</span> -3 <span class=\"ls98\">266</span> -<span class=\"ls98\">59</span> 3 527 2 515 0 0 -2 <span class=\"ls98\">663</span> Les <span class=\"_ _57\"> </span>provisions <span class=\"_ _57\"> </span>li\u00e9es <span class=\"_ _57\"> </span>aux <span class=\"_ _57\"> </span>avantages <span class=\"_ _57\"> </span>au personnel <span class=\"_ _49\"> </span>o<span class=\"_ _0\"></span>nt <span class=\"_ _49\"> </span>\u00e9t\u00e9 <span class=\"_ _49\"> </span>c<span class=\"_ _0\"></span>alcul\u00e9es <span class=\"_ _49\"> </span>sur <span class=\"_ _50\"> </span>base <span class=\"_ _50\"> </span>des<span class=\"_ _0\"></span>  hypoth\u00e8ses suivantes :<span class=\"_ _0\"></span> Au 31 d\u00e9cembre 2019 : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _58\"> </span>d\u2019actualisation: <span class=\"_ _58\"> </span>1,85%, <span class=\"_ _58\"> </span>1,30% <span class=\"_ _58\"> </span>ou<span class=\"_ _0\"></span> </span></span>0,60% selon la dur\u00e9e respective de <span class=\"_ _3\"></span>chaque<span class=\"_ _0\"></span> plan \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Table de mortalit\u00e9 : IA<span class=\"_ _0\"></span>BE </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux d\u2019inflation : 2,0 %<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _2\"></span>de revalorisation <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>salaires<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>: <span class=\"_ _2\"></span>2,90 % </span></span>par an \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">\u00c2ge de d\u00e9part \u00e0 <span class=\"_ _0\"></span>la retraite : 65 ans </span></span>Au 31 d\u00e9cembre 2020 : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _58\"> </span>d\u2019actualisation: <span class=\"_ _58\"> </span>0,55%, <span class=\"_ _58\"> </span>0,50% <span class=\"_ _58\"> </span>ou<span class=\"_ _0\"></span> </span></span>0,30% selon la dur\u00e9e respective de chaque plan \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Table de mortalit\u00e9 : IA<span class=\"_ _0\"></span>BE </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux d\u2019inflatio<span class=\"_ _0\"></span>n : 1,6 % </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _2\"></span>de revalorisation <span class=\"_ _2\"></span>des salaires : <span class=\"_ _2\"></span>2,90 <span class=\"_ _2\"></span>% </span></span>par an \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">\u00c2ge de d\u00e9part \u00e0 <span class=\"_ _0\"></span>la retraite : 66 ans </span></span>Au 31 d\u00e9cembre 2021 : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _58\"> </span>d\u2019actualisation: <span class=\"_ _58\"> </span>1,20%, <span class=\"_ _58\"> </span>1,15% <span class=\"_ _58\"> </span>ou<span class=\"_ _0\"></span> </span></span>0,80% selon la dur\u00e9e respective de <span class=\"_ _3\"></span>chaque<span class=\"_ _0\"></span> plan \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Table de mortalit\u00e9 : IA<span class=\"_ _0\"></span>BE </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux d\u2019inflation : 2,0<span class=\"_ _0\"></span> % </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _2\"></span>de revalorisation <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>salaires<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>: <span class=\"_ _2\"></span>2,90 % </span></span>par an \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">\u00c2ge de d\u00e9part \u00e0 <span class=\"_ _0\"></span>la retraite : 66 ans </span></span>Au 31 d\u00e9cembre 2022 : \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux d\u2019actualisation<span class=\"_ _0\"></span>: 3,75% </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Table de mortalit\u00e9: IA<span class=\"_ _0\"></span>BE </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux d\u2019inflation : 2,2 %<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Taux <span class=\"_ _2\"></span>de revalorisation <span class=\"_ _2\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>salaires<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>: <span class=\"_ _2\"></span>3,10 % </span></span>par <span class=\"ls96\">an</span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">\u00c2ge de d\u00e9part \u00e0 la re<span class=\"_ _0\"></span>traite : 66 ans </span></span>L\u2019impact de la fluct<span class=\"_ _0\"></span>uation du taux d\u2019actualisation s<span class=\"_ _0\"></span>ur la dette des <span class=\"_ _0\"></span>plans est le suivant : <span class=\"_ _0\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Augmentation de <span class=\"_ _0\"></span>0,25% du taux d\u2019actu<span class=\"_ _0\"></span>alisation -5 <span class=\"ls98\">084</span> -2 <span class=\"ls98\">006</span> Taux d\u2019actualisatio<span class=\"_ _0\"></span>n appliqu\u00e9 -5 <span class=\"ls98\">380</span> -2 <span class=\"ls98\">663</span> Diminution de 0,25%<span class=\"_ _0\"></span> du taux d\u2019actualisation<span class=\"_ _0\"></span> -5 <span class=\"ls98\">696</span> -3 <span class=\"ls98\">259</span> L\u2019<span class=\"ls1\">mpact de la fluctua<span class=\"_ _0\"></span>tion du taux de revalorisat<span class=\"_ _0\"></span>ion des salaires des r\u00e9gimes est l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>suivant : </span>(EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 Augmentation de <span class=\"_ _0\"></span>0,25% des taux d'ajustm<span class=\"_ _0\"></span>ent des salaires -5 <span class=\"ls98\">585</span> Taux d'ajusteme<span class=\"_ _0\"></span>nt des salaires appliqu\u00e9<span class=\"_ _0\"></span> -5 <span class=\"ls98\">380</span> Diminution de 0,25%<span class=\"_ _0\"></span> des taux d'ajustm<span class=\"_ _0\"></span>ent des salaires -5 <span class=\"ls98\">182</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__209": {
   "value": "28.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\"> <span class=\"_ _33\"></span>Tableau de finance<span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>nt </span></span>28.1. <span class=\"_ _69\"> </span>TR\u00c9SORERIE D\u2019EXPLOITATION<span class=\"_ _0\"></span> (EUR 000) Note 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TRESORERIE D\u2019EXP<span class=\"_ _0\"></span>LOITATION B\u00e9n\u00e9fice/(perte) <span class=\"_ _0\"></span>net de la p\u00e9riode<span class=\"_ _0\"></span> 3 879 6 057 Ajustements pour:<span class=\"_ _0\"></span> Amortissements et <span class=\"_ _0\"></span>r\u00e9ductions de valeur sur <span class=\"_ _0\"></span>immobilisations corpor<span class=\"_ _0\"></span>elles 8, 23.1 8 370 8 989 Amortissements et <span class=\"_ _0\"></span>r\u00e9ductions de valeur sur im<span class=\"_ _0\"></span>mobilisations incorporelles et<span class=\"_ _0\"></span> goodwill 7.2 1 523 1 722 R\u00e9ductions de vale<span class=\"_ _0\"></span>ur sur cr\u00e9ances 14,1 -287 -749 Variations dans la ju<span class=\"_ _0\"></span>ste valeur ((gains)/per<span class=\"_ _0\"></span>tes) des actifs financiers<span class=\"_ _0\"></span> 704<span class=\"ls1\"> </span>-3 <span class=\"ls98\">591</span> Variations des provi<span class=\"_ _0\"></span>sions 19<span class=\"ls1\"> </span>4 278 6 143 Imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _0\"></span> 10<span class=\"ls1\"> </span>-890 -<span class=\"ls98\">11</span> 244 Quote-part dans le <span class=\"_ _0\"></span>r\u00e9sultat des soci\u00e9t\u00e9s m<span class=\"_ _0\"></span>ises en \u00e9quivalence 9.1 1 253 -3 Autres \u00e9l\u00e9ments n<span class=\"_ _0\"></span>on d\u00e9caiss\u00e9s/ (non <span class=\"_ _0\"></span>encaiss\u00e9s) -<span class=\"ls98\">11</span> 116 -7 <span class=\"ls98\">864</span> Variation nette de la<span class=\"_ _0\"></span> tr\u00e9sorerie avant variation d<span class=\"_ _0\"></span>u fonds de roulement<span class=\"_ _0\"></span> 7 714 -540 Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales, autres cr\u00e9anc<span class=\"_ _0\"></span>es et comptes de r\u00e9gularisatio<span class=\"_ _0\"></span>n de l\u2019actif 29<span class=\"ls1\"> </span>362<span class=\"ls1\"> </span>-<span class=\"ls98\">72</span> 997 Stocks et comm<span class=\"_ _0\"></span>andes en cours 48<span class=\"ls1\"> </span>040<span class=\"ls1\"> </span>66<span class=\"ls1\"> </span>009<span class=\"ls1\"> </span>Dettes commerciale<span class=\"_ _0\"></span>s, autres dettes et comptes d<span class=\"_ _0\"></span>e r\u00e9gularisation du passif<span class=\"_ _0\"></span> 16<span class=\"ls1\"> </span>180<span class=\"ls1\"> </span>40<span class=\"ls1\"> </span>720<span class=\"ls1\"> </span>Autres actifs/passi<span class=\"_ _0\"></span>fs \u00e0 court terme -<span class=\"ls98\">14</span> 338 -7 <span class=\"ls98\">615</span> Variation du fon<span class=\"_ _0\"></span>ds<span class=\"_ _3\"></span> de roulem<span class=\"_ _0\"></span>ent 79<span class=\"ls1\"> </span>244<span class=\"ls1\"> </span>26<span class=\"ls1\"> </span>117<span class=\"ls1\"> </span>Imp\u00f4ts sur le r\u00e9s<span class=\"_ _0\"></span>ultat pay\u00e9s/re\u00e7us nets<span class=\"_ _0\"></span> -1 <span class=\"ls98\">800</span> -4 <span class=\"ls98\">418</span> Charges d\u2019int\u00e9r\u00eats<span class=\"_ _0\"></span> 2 546 2 049 Produits d\u2019int\u00e9r\u00eats<span class=\"_ _0\"></span> -491 -1 <span class=\"ls98\">496</span> Variation nette de la<span class=\"_ _0\"></span> tr\u00e9sorerie d\u2019exploitation<span class=\"_ _0\"></span> 87<span class=\"ls1\"> </span>213<span class=\"ls1\"> </span>21<span class=\"ls1\"> </span>712<span class=\"ls1\"> </span>Au <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> <span class=\"_\"> </span>d\u00e9cembre <span class=\"_ _6d\"> </span>2022<span class=\"_ _0\"></span>, <span class=\"_\"> </span>la <span class=\"_ _6d\"> </span>rubriqu<span class=\"_ _0\"></span>e <span class=\"_\"> </span>\u00ab <span class=\"_ _6d\"> </span>Autres<span class=\"_ _0\"></span> \u00e9l\u00e9ments <span class=\"_ _8e\"> </span>non <span class=\"_ _62\"> </span>d\u00e9cai<span class=\"_ _0\"></span>ss\u00e9s<span class=\"ls96\">\u00bb <span class=\"_ _8e\"> </span></span>comprend principalement la lib\u00e9ration partielle du passif <span class=\"_ _3\"></span>de remboursement <span class=\"_ _75\"> </span>li\u00e9 <span class=\"_ _82\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _82\"> </span>c<span class=\"_ _0\"></span>autionnement d\u2019ex\u00e9cution <span class=\"_ _2\"></span>\u00e9mis \u00e0 <span class=\"_ _2c\"></span>CG<span class=\"_ _0\"></span>N <span class=\"_ _2\"></span>(E<span class=\"_ _0\"></span>UR <span class=\"_ _2\"></span>-5,0 <span class=\"_ _2\"></span>millions)<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>la reprise <span class=\"_ _5c\"> </span>en <span class=\"_ _5f\"> </span>stock <span class=\"_ _5f\"> </span>d\u2019un <span class=\"_ _5f\"> </span>\u00e9quipement <span class=\"_ _5f\"> </span>de protonth\u00e9rapie <span class=\"_ _51\"> </span>s<span class=\"_ _0\"></span>uite <span class=\"_ _51\"> </span>\u00e0 <span class=\"_ _51\"> </span>client <span class=\"_ _49\"> </span>en <span class=\"_ _51\"> </span>faillite <span class=\"_ _49\"> </span>pour d\u00e9duction faite des montants non per\u00e7us (EUR -2,5<span class=\"ls1\"> <span class=\"_ _0\"></span>millions<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d\u2019euros), <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>gain <span class=\"_ _0\"></span>financi</span>er<span class=\"ls1\"> <span class=\"_ _1\"></span>suite <span class=\"_ _0\"></span>\u00e0<span class=\"_ _0\"></span> </span>la <span class=\"_ _2c\"></span>ren\u00e9g<span class=\"_ _0\"></span>ociation <span class=\"_ _2c\"></span>des <span class=\"_ _2\"></span>taux <span class=\"_ _2\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _2\"></span>avec <span class=\"_ _2\"></span>le <span class=\"_ _2c\"></span>S.F.<span class=\"_ _0\"></span>P.I et <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>S.R.I.W (<span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>-0,6 <span class=\"_ _0\"></span>million), <span class=\"_ _0\"></span><span class=\"ls96\">un</span> <span class=\"_ _0\"></span>gain <span class=\"_ _0\"></span>net <span class=\"_ _0\"></span>sur la <span class=\"_ _1\"></span>reprise <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>refinance<span class=\"_ _0\"></span>ment <span class=\"_ _1\"></span>d\u2019un <span class=\"_ _1\"></span>client <span class=\"_ _1\"></span>suite <span class=\"_ _27\"></span>un accord avec un ancien partena<span class=\"_ _0\"></span>ire en I<span class=\"_ _3\"></span>tali<span class=\"_ _0\"></span>e (EUR -0,9 <span class=\"_ _49\"> </span>m<span class=\"_ _0\"></span>illion), <span class=\"_ _49\"> </span>l\u2019impact <span class=\"_ _50\"> </span>d<span class=\"_ _0\"></span>u <span class=\"_ _49\"> </span>montant <span class=\"_ _50\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>cr\u00e9dit d\u2019imp\u00f4t <span class=\"_\"> </span>recherche <span class=\"_\"> </span>non <span class=\"_\"> </span>en<span class=\"_ _0\"></span>caiss\u00e9 <span class=\"_\"> </span>en <span class=\"_\"> </span>cours <span class=\"_\"> </span>de l\u2019exercice <span class=\"_ _46\"> </span>(EUR <span class=\"_ _46\"> </span>-2,0 <span class=\"_ _46\"> </span>millions), <span class=\"_ _46\"> </span>l\u2019impact <span class=\"_ _46\"> </span>de l\u2019amortissement <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>es <span class=\"_ _5b\"> </span>subventions <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _5b\"> </span>-2,3 millions), <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>r\u00e9<span class=\"_ _0\"></span>\u00e9valuation <span class=\"_ _66\"> </span>et <span class=\"_ _11\"> </span>l\u2019impact <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> l\u2019actualisation <span class=\"_ _48\"> </span> <span class=\"_ _48\"> </span><span class=\"ls96\">des</span> <span class=\"_ _48\"> </span>pr\u00eats<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>et <span class=\"_ _48\"> </span>obligat<span class=\"_ _0\"></span>ion<span class=\"_ _3\"></span>s <span class=\"_ _48\"> </span>\u00e0 <span class=\"_ _48\"> </span>long terme <span class=\"_ _4e\"> </span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _4e\"> </span>-0,7 <span class=\"_ _4\"> </span>million), <span class=\"_ _4\"> </span>les <span class=\"_ _4e\"> </span>co\u00fbts <span class=\"_ _4\"> </span>du <span class=\"_ _4e\"> </span>p<span class=\"_ _0\"></span>lan d\u2019options d\u2019achat d\u2019actio<span class=\"_ _0\"></span>ns (EUR +0,9 million) et<span class=\"_ _0\"></span> l\u2019impact <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>pert<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9pr\u00e9ciations <span class=\"_ _1\"></span>sur<span class=\"_ _0\"></span> les stocks (EUR +<span class=\"_ _0\"></span>0.5 million). Au <span class=\"_ _5\"> </span>31<span class=\"_ _0\"></span> <span class=\"_\"> </span>d\u00e9cembre <span class=\"_ _6d\"> </span>2021<span class=\"_ _0\"></span><span class=\"ls9c\">, <span class=\"_\"> </span></span>la <span class=\"_\"> </span>rubr<span class=\"_ _0\"></span>ique <span class=\"_\"> </span>\u00ab <span class=\"_ _6d\"> </span>Autres<span class=\"_ _0\"></span> \u00e9l\u00e9ments <span class=\"_ _60\"> </span>non <span class=\"_ _60\"> </span>d\u00e9caiss\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>\u00bb <span class=\"_ _60\"> </span>comprend principalement la lib\u00e9ration partielle du passif <span class=\"_ _3\"></span>de remboursement <span class=\"_ _75\"> </span>li\u00e9 <span class=\"_ _82\"> </span>a<span class=\"_ _0\"></span>u <span class=\"_ _82\"> </span>c<span class=\"_ _0\"></span>autionnement d\u2019ex\u00e9cution <span class=\"_\"> </span>\u00e9mis <span class=\"_ _55\"> </span>\u00e0 <span class=\"_\"> </span>CGN <span class=\"_\"> </span>(EUR <span class=\"_ _55\"> </span>-5,0 <span class=\"_\"> </span>millions), l\u2019impact de <span class=\"_ _0\"></span>l\u2019annulation du <span class=\"_ _0\"></span>pr\u00eat dans <span class=\"_ _0\"></span>le cadre du \u00abPaycheck <span class=\"_ _50\"> </span>Pro<span class=\"_ _0\"></span>tection <span class=\"_ _50\"> </span>Program<span class=\"_ _0\"></span> \u00bb <span class=\"_ _50\"> </span>(EUR <span class=\"_ _5b\"> </span>-4,4 millions), <span class=\"_ _27\"></span>l\u2019im<span class=\"_ _0\"></span>pact <span class=\"_ _27\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>ntant <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>cr\u00e9dit <span class=\"_ _27\"></span>d\u2019imp\u00f4<span class=\"_ _0\"></span>t recherche <span class=\"_ _27\"></span>non <span class=\"_ _26\"> </span>encaiss\u00e9 <span class=\"_ _27\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ours <span class=\"_ _1\"></span>de <span class=\"_ _26\"> </span>l\u2019exercice (EUR <span class=\"_\"> </span>-1,4 <span class=\"_\"> </span>million), <span class=\"_\"> </span>la <span class=\"_ _55\"> </span>reprise <span class=\"_\"> </span>des <span class=\"_\"> </span>int\u00e9r\u00eats <span class=\"_\"> </span>de co\u00fbts <span class=\"_ _2\"></span>amort<span class=\"_ _0\"></span>is <span class=\"_ _2\"></span>pr\u00e9c\u00e9dem<span class=\"_ _0\"></span>ment <span class=\"_ _2\"></span>d\u00e9pr\u00e9ci\u00e9s refl\u00e9tant l\u2019am\u00e9lioration <span class=\"_ _0\"></span>du risque <span class=\"_ _0\"></span>de cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _3\"></span>t <span class=\"_ _0\"></span>du client <span class=\"_ _0\"></span>(EUR<span class=\"_ _0\"></span> -1,0 <span class=\"_ _6d\"> </span>million),<span class=\"_ _0\"></span> <span class=\"_\"> </span>l\u2019impact<span class=\"_ _0\"></span> <span class=\"_\"> </span>de<span class=\"_ _0\"></span> <span class=\"_\"> </span>l\u2019amortis<span class=\"_ _0\"></span>sement <span class=\"_ _6d\"> </span>des subventions <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _2\"></span>-0,9 mil<span class=\"_ _3\"></span>lion), l<span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>co\u00fbts<span class=\"_ _0\"></span> <span class=\"_ _2c\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>plan d\u2019options <span class=\"_ _47\"> </span>d\u2019achat <span class=\"_ _47\"> </span>d\u2019actions <span class=\"_ _47\"> </span>(EUR <span class=\"_ _47\"> </span>+0,8 <span class=\"_ _47\"> </span>million), l\u2019impact <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>pert<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>les<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d\u00e9pr\u00e9ciations <span class=\"_ _1\"></span>sur<span class=\"_ _0\"></span> les <span class=\"_ _6d\"> </span>stocks<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _6d\"> </span>+0,6 <span class=\"_ _4e\"> </span>million) <span class=\"_ _4e\"> </span>et <span class=\"_ _4e\"> </span>l\u2019impact <span class=\"_ _4e\"> </span>de l\u2019actualisation <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>ava<span class=\"_ _0\"></span>nces <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>long <span class=\"_ _0\"></span>terme <span class=\"_ _0\"></span>des autorit\u00e9s <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>ocales <span class=\"_ _2\"></span>en Belgique <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>EUR <span class=\"_ _2\"></span>+0,2 million). 28.2. <span class=\"_ _69\"> </span>TR\u00c9SORERIE D\u2019INVESTISSEMENT (EUR 000) Note 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TRESORERIE D\u2019INVES<span class=\"_ _0\"></span>TISSEMENT<span class=\"_ _0\"></span> Acquisitions d\u2019imm<span class=\"_ _0\"></span>obilisations corporell<span class=\"_ _0\"></span>es 8 -4 <span class=\"ls98\">245</span> -3 <span class=\"ls98\">231</span> Acquisitions d\u2019imm<span class=\"_ _0\"></span>obilisations incorporelles<span class=\"_ _0\"></span> 7.2 -784 -4 <span class=\"ls98\">098</span> Ventes d'immobili<span class=\"_ _0\"></span>sations corporelles<span class=\"_ _0\"></span> 33<span class=\"ls1\"> </span>0 Mise \u00e0 dispositio<span class=\"_ _0\"></span>n de tr\u00e9sorerie sur les <span class=\"_ _0\"></span>cessions de filiales des ann<span class=\"_ _0\"></span>\u00e9es pr\u00e9c\u00e9dentes 1 271 0 Investissements da<span class=\"_ _0\"></span>ns des obligations s<span class=\"_ _0\"></span>ubordonn\u00e9es \u00e0 long-terme<span class=\"_ _0\"></span>. -4 <span class=\"ls98\">415</span> 0 Remboursement re\u00e7<span class=\"_ _0\"></span>u sur le pr\u00eat d'actio<span class=\"_ _0\"></span>nna<span class=\"_ _3\"></span>ire<span class=\"_ _0\"></span> 119<span class=\"ls1\"> </span>37<span class=\"ls1\"> </span>Acquisitions de filial<span class=\"_ _0\"></span>es, nettes du cash acq<span class=\"_ _0\"></span>uis 6.1 0 -8 <span class=\"ls98\">679</span> Acquisitions d\u2019autr<span class=\"_ _0\"></span>es investissements et de soci<span class=\"_ _0\"></span>\u00e9t\u00e9s mises en <span class=\"_ _0\"></span>\u00e9quivalence 9.1 0 -3 <span class=\"ls98\">091</span> Autres flux d'investiss<span class=\"_ _0\"></span>ement -4 -<span class=\"ls98\">73</span> Variation nette de la<span class=\"_ _0\"></span> tr\u00e9sorerie d\u2019investisseme<span class=\"_ _0\"></span>nt -8 <span class=\"ls98\">025</span> -<span class=\"ls98\">19</span> 135 Les <span class=\"_ _8e\"> </span>principaux <span class=\"_ _8e\"> </span>flux <span class=\"_ _8e\"> </span>de <span class=\"_ _8e\"> </span>tr\u00e9sorerie d\u2019investissement <span class=\"_ _74\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _74\"> </span><span class=\"ls96\">2022</span> <span class=\"_ _74\"> </span>repr\u00e9sente<span class=\"ls96\">nt</span> l\u2019acquisition <span class=\"_ _57\"> </span>d\u2019une <span class=\"_ _15\"> </span>filliale <span class=\"_ _57\"> </span>(<span class=\"_ _0\"></span>Modus <span class=\"_ _d\"> </span>Medica<span class=\"_ _0\"></span>l Devices <span class=\"_\"> </span>Inc, <span class=\"_ _48\"> </span>v<span class=\"_ _0\"></span>oir <span class=\"_ _48\"> </span>n<span class=\"_ _0\"></span>ote <span class=\"_ _55\"> </span>6.1.1), <span class=\"_\"> </span>l\u2019investissement dans <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>nouvelle joint venture (Pan<span class=\"_ _3\"></span>tera, voir <span class=\"_ _2\"></span>not<span class=\"_ _0\"></span>e 9.1.2<span class=\"ls1\">) <span class=\"_ _0\"></span>et <span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>paiement <span class=\"_ _1\"></span>anticip\u00e9 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>actions <span class=\"_ _1\"></span>d\u2019une<span class=\"_ _0\"></span> </span>future <span class=\"_ _46\"> </span>soci\u00e9t\u00e9 <span class=\"_ _46\"> </span>li\u00e9e <span class=\"_ _7\"> </span>(I<span class=\"_ _0\"></span>nvestBW <span class=\"_ _46\"> </span>SA, <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>mme expliqu\u00e9 plus en d\u00e9tai<span class=\"_ _0\"></span>l dans Note 14.2<span class=\"ls9b\">).<span class=\"_ _0\"></span></span> 28.3. <span class=\"_ _69\"> </span>TR\u00c9SORERIE DE FINANCEMENT (EUR 000) Note 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 TRESORERIE DE F<span class=\"_ _0\"></span>INANCEMENT Remboursements<span class=\"_ _0\"></span> d\u2019emprunts 18<span class=\"ls1\"> </span>-<span class=\"ls98\">12</span> 984 -<span class=\"ls98\">24</span> 734 Remboursements<span class=\"_ _0\"></span> des dettes de locatio<span class=\"_ _0\"></span>n 23.2 -5 <span class=\"ls98\">142</span> -6 <span class=\"ls98\">074</span> Int\u00e9r\u00eats pay\u00e9s -2 <span class=\"ls98\">694</span> -2 <span class=\"ls98\">311</span> Int\u00e9r\u00eats re\u00e7us 491<span class=\"ls1\"> </span>1 496 Augmentation de c<span class=\"_ _0\"></span>apital (ou produits de l\u2019\u00e9m<span class=\"_ _0\"></span>ission d\u2019actions ordinaires)<span class=\"_ _0\"></span> 16<span class=\"ls1\"> </span>977<span class=\"ls1\"> </span>176<span class=\"ls1\"> </span>Dividendes pay\u00e9s<span class=\"_ _0\"></span> -5 <span class=\"ls98\">785</span> -5 <span class=\"ls98\">579</span> (Acquisitions)/ ces<span class=\"_ _0\"></span>sions d\u2019actions propres<span class=\"_ _0\"></span> -<span class=\"ls98\">11</span> 227 -5 <span class=\"ls98\">160</span> Autres flux de finan<span class=\"_ _0\"></span>cement 83<span class=\"ls1\"> </span>710<span class=\"ls1\"> </span>Variation nette de la<span class=\"_ _0\"></span> tr\u00e9sorerie de financement<span class=\"_ _0\"></span> -<span class=\"ls98\">36</span> 281 -<span class=\"ls98\">41</span> 476 Au <span class=\"_ _0\"></span>31 d\u00e9cembre <span class=\"_ _0\"></span>2022<span class=\"_ _0\"></span>, les <span class=\"_ _0\"></span>postes <span class=\"_ _0\"></span>\u00ab Autres <span class=\"_ _0\"></span>flux de<span class=\"ls1\"> <span class=\"_ _74\"> </span>tr<span class=\"_ _0\"></span>\u00e9sorerie <span class=\"_ _6e\"> </span>li\u00e9s <span class=\"_ _74\"> </span>au <span class=\"_ _6e\"> </span>financeme<span class=\"_ _0\"></span>nt <span class=\"lsdd\">\u00bb </span></span>compren<span class=\"ls96\">nent</span> <span class=\"_ _5a\"> </span>le <span class=\"_ _53\"> </span>nouveau <span class=\"_ _5a\"> </span>versement <span class=\"_ _5a\"> </span> <span class=\"_ _5a\"> </span>de subventions <span class=\"_\"> </span>en <span class=\"_\"> </span>Belgique<span class=\"_ _0\"></span> <span class=\"_\"> </span>et <span class=\"_ _55\"> </span>des <span class=\"_\"> </span>avances <span class=\"_\"> </span>d<span class=\"lsa0\">u </span>gouvernement <span class=\"_ _7\"> </span>loca<span class=\"_ _0\"></span>l <span class=\"_ _52\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _52\"> </span>Belgique<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>pour <span class=\"_ _7\"> </span>u<span class=\"_ _0\"></span>n montant <span class=\"_\"> </span>d\u2019EUR <span class=\"_\"> </span>+1,3 <span class=\"_\"> </span>million <span class=\"_ _55\"> </span>(2021:EUR <span class=\"_\"> </span>+1,2 million) <span class=\"_ _48\"> </span>et <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>remboursements <span class=\"_ _55\"> </span>d\u2019avances <span class=\"_ _55\"> </span>d<span class=\"lsa0\">u </span>gouvernement <span class=\"_ _7\"> </span>loca<span class=\"_ _0\"></span>l <span class=\"_ _52\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _52\"> </span>Belgique<span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>pour <span class=\"_ _7\"> </span>u<span class=\"_ _0\"></span>n montant <span class=\"_ _58\"> </span>d\u2019EUR <span class=\"_ _5b\"> </span>-<span class=\"_ _0\"></span>0,5 <span class=\"_ _5b\"> </span>million <span class=\"_ _58\"> </span>(2021:E<span class=\"_ _0\"></span>UR-1.1 million).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__211": {
   "value": "30.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\">Engagements et pas<span class=\"_ _2\"></span>sifs \u00e9ventuels et actifs </span></span>\u00e9ventuels 30.1. <span class=\"_ _69\"> </span>ENGAGEMENTS 30.1.1 <span class=\"_ _48\"> </span>Garanties financi<span class=\"_ _3\"></span>\u00e8res Au <span class=\"_ _4e\"> </span>31 <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>\u00e9cembre <span class=\"_ _4e\"> </span>2022<span class=\"ls9e\">, <span class=\"_ _4\"> </span></span>IBA <span class=\"_ _4e\"> </span>est <span class=\"_ _4e\"> </span>titul<span class=\"_ _0\"></span>aire <span class=\"_ _6d\"> </span>de<span class=\"_ _0\"></span> cautionnements <span class=\"_ _50\"> </span>f<span class=\"_ _0\"></span>inanci\u00e8rs <span class=\"_ _49\"> </span>po<span class=\"_ _0\"></span>ur <span class=\"_ _49\"> </span>EUR <span class=\"_ _5b\"> </span>164,6 millions donn\u00e9es par des<span class=\"_ _0\"></span> enti<span class=\"_ _3\"></span>t\u00e9s du  Groupe en<span class=\"_ _0\"></span> guise <span class=\"_ _57\"> </span>de <span class=\"_ _d\"> </span>caut<span class=\"_ _0\"></span>ionnements<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>dett<span class=\"_ _0\"></span>es <span class=\"_ _d\"> </span>ou d\u2019engagements, <span class=\"_ _4e\"> </span>essentiell<span class=\"_ _0\"></span>ement <span class=\"_ _5\"> </span>en <span class=\"_ _4e\"> </span>tant <span class=\"_ _4e\"> </span>que<span class=\"_ _0\"></span> garanties de <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>estitution d\u2019acomptes (EUR 121,1 millions au 31 d\u00e9ce<span class=\"_ _0\"></span>mbre 2021<span class=\"ls9b\">).</span> Le <span class=\"_ _26\"> </span>Groupe <span class=\"_ _26\"> </span>paie <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>int\u00e9r\u00ea<span class=\"_ _0\"></span>ts <span class=\"_ _26\"></span>financiers <span class=\"_ _26\"> </span>\u00e0 <span class=\"_ _26\"> </span>taux fixe <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>garanties<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ci\u00e8res. <span class=\"_ _1\"></span>Ces <span class=\"_ _1\"></span>int\u00e9r\u00eats<span class=\"_ _0\"></span> varient <span class=\"_ _26\"> </span>en <span class=\"_ _26\"> </span>fonction <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>ur\u00e9e <span class=\"_ _27\"></span>de <span class=\"_ _26\"> </span>la <span class=\"_ _26\"> </span>garant<span class=\"_ _0\"></span>ie financi\u00e8re. Par <span class=\"_ _2\"></span>cons\u00e9quent,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Gr<span class=\"_ _0\"></span>oupe <span class=\"_ _2\"></span>n\u2019est pas expos\u00e9 au risque d<span class=\"_ _0\"></span>e cr\u00e9dit financier.<span class=\"_ _0\"></span> 30.1.2 <span class=\"_ _48\"> </span><span class=\"lsb8\">Ba</span>ux non encore <span class=\"_ _3\"></span>commenc\u00e9s  Voir note 23.2.  30.2. <span class=\"_ _69\"> </span>PASSIFS \u00c9VENTUELS Au 31 d\u00e9cembre 20<span class=\"_ _0\"></span>22, IBA n\u2019a pas ide<span class=\"_ _0\"></span>nti<span class=\"_ _3\"></span>fi\u00e9 de pass<span class=\"_ _0\"></span>ifs \u00e9ventuels.<span class=\"_ _0\"></span> 30.3. <span class=\"_ _69\"> </span>ACTIFS \u00c9VENTUELS<span class=\"_ _0\"></span> Le Gro<span class=\"_ _0\"></span>upe a<span class=\"_ _0\"></span> d\u00e9pos\u00e9 <span class=\"_ _0\"></span>une r<span class=\"_ _0\"></span>\u00e9clamation <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>de ses <span class=\"_\"> </span>compagnies <span class=\"_\"> </span>d\u2019assurance <span class=\"_\"> </span>sur <span class=\"_ _55\"> </span>des <span class=\"_\"> </span>pi\u00e8ces d\u00e9fectueuses. <span class=\"_ _47\"> </span>La <span class=\"_ _26\"> </span>cr\u00e9ance <span class=\"_ _47\"> </span>ne <span class=\"_ _26\"> </span>r<span class=\"_ _0\"></span>emplissant <span class=\"_ _47\"> </span>pas  tous les <span class=\"_ _2\"></span>crit\u00e8res pour \u00eatre <span class=\"_ _3\"></span>comptabi<span class=\"_ _0\"></span>lis\u00e9e \u00e0 <span class=\"_ _2\"></span>l\u2019act<span class=\"_ _0\"></span>if au <span class=\"_ _0\"></span>bilan, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>grou<span class=\"_ _0\"></span>pe <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pr\u00e9sente <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omme <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>actif \u00e9ventuel. La<span class=\"_ _3\"></span> meilleure <span class=\"_ _2\"></span>esti<span class=\"_ _0\"></span>mation <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>direction<span class=\"_ _0\"></span> pour <span class=\"_ _4\"> </span>l\u2019indemnit\u00e9 <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>\u2019assurance <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>recevoir <span class=\"_ _4\"> </span>est<span class=\"_ _0\"></span> d\u2019EUR <span class=\"_ _49\"> </span><span class=\"ls96\">0,</span>5 <span class=\"_ _49\"> </span>million <span class=\"_ _51\"> </span>(<span class=\"_ _0\"></span>inchang\u00e9 <span class=\"_ _51\"> </span>p<span class=\"_ _0\"></span>ar <span class=\"_ _51\"> </span>rapport <span class=\"_ _49\"> </span>\u00e0<span class=\"_ _0\"></span> 2021<span class=\"ls1\">).  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__214": {
   "value": "30.2. <span class=\"_ _69\"> </span>PASSIFS \u00c9VENTUELS Au 31 d\u00e9cembre 20<span class=\"_ _0\"></span>22, IBA n\u2019a pas ide<span class=\"_ _0\"></span>nti<span class=\"_ _3\"></span>fi\u00e9 de pass<span class=\"_ _0\"></span>ifs \u00e9ventuels.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__215": {
   "value": "31.<span class=\"ls1\"> <span class=\"_ _29\"></span><span class=\"fs36\"> <span class=\"_ _33\"></span>Transaction<span class=\"_ _3\"></span>s parties li\u00e9es </span></span>Identification des partie<span class=\"_ _0\"></span>s li\u00e9es<span class=\"ff36\">  </span>Les <span class=\"_ _1\"></span>parties <span class=\"_ _27\"></span>suivantes <span class=\"_ _27\"></span>sont <span class=\"_ _27\"></span>consid\u00e9r\u00e9<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>comme li\u00e9es \u00e0 IBA :   \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Personnel <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gestion <span class=\"_ _1\"></span>cl\u00e9 <span class=\"_ _1\"></span>: <span class=\"_ _27\"></span>les <span class=\"_ _1\"></span>membres <span class=\"_ _27\"></span><span class=\"ls96\">du</span> </span></span>comit\u00e9 de direction.<span class=\"_ _0\"></span> \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Les <span class=\"_ _15\"> </span>entreprises<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ssoci\u00e9s <span class=\"_ _15\"> </span>et <span class=\"_ _11\"> </span>soc<span class=\"_ _0\"></span>i\u00e9t\u00e9<span class=\"_ _3\"></span>s </span></span>control\u00e9es conjointemen<span class=\"_ _0\"></span>t \u25aa<span class=\"ff36\"> <span class=\"_ _54\"> </span><span class=\"fcd\">Actionnaire <span class=\"_ _0\"></span>ayant une infl<span class=\"_ _0\"></span>uence significative </span></span>(Sustainable Anchorag<span class=\"_ _0\"></span>e SRL) Une <span class=\"_ _26\"> </span>liste <span class=\"_ _26\"> </span>des <span class=\"_ _26\"> </span>f<span class=\"_ _0\"></span>iliales <span class=\"_ _26\"> </span>et <span class=\"_ _26\"> </span>des<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>soc<span class=\"_ _0\"></span>i\u00e9t\u00e9<span class=\"_ _3\"></span>s <span class=\"_ _26\"> </span>mises<span class=\"_ _0\"></span> <span class=\"_ _27\"></span>en<span class=\"_ _0\"></span> \u00e9quivalence est reprise <span class=\"_ _0\"></span>\u00e0 <span class=\"ls9f\">la</span> Note <span class=\"ls96\">5.</span>31.1. <span class=\"_ _69\"> </span>TRANSACTIONS AVEC DES SOCI\u00c9T\u00c9S AFFILI\u00c9ES (ASSOCI\u00c9ES ET JOINT-VENTURES) Les <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _0\"></span>r\u00e9alis\u00e9es <span class=\"_ _0\"></span>avec <span class=\"_ _1\"></span>l<span class=\"ls96\">es</span> <span class=\"_ _0\"></span>entreprises <span class=\"_ _0\"></span>li\u00e9es <span class=\"_ _1\"></span>(les <span class=\"_ _0\"></span>soci\u00e9t\u00e9s<span class=\"lsde\">  </span> <span class=\"_ _0\"></span>mises <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quiva<span class=\"_ _0\"></span>lence<span class=\"lsd3\">) </span>sont les suivantes:<span class=\"_ _0\"></span>  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIF Cr\u00e9ances  Cr\u00e9ances \u00e0 long t<span class=\"_ _0\"></span>erme 1 520 1 520 Stocks et comm<span class=\"_ _0\"></span>andes en cours d\u2019ex\u00e9c<span class=\"_ _0\"></span>ution 0 0 Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales et autres cr\u00e9a<span class=\"_ _0\"></span>nces 744<span class=\"ls1\"> </span>0 R\u00e9duction de valeu<span class=\"_ _0\"></span>r sur cr\u00e9ances 0 0 TOTAL CREANCES<span class=\"_ _0\"></span> 2 264 1 520 PASSIF Dettes  Fournisseurs et det<span class=\"_ _0\"></span>tes diverses 0 0 TOTAL DETTE<span class=\"_ _0\"></span>S 0 0 COMPTE DE RESU<span class=\"_ _0\"></span>LTATS Ventes  3 398 3 955 Co\u00fbts (-) 0 0 Produits financiers<span class=\"_ _0\"></span> 0 0 Charges financi\u00e8r<span class=\"_ _0\"></span>es (-) 0 0 Autres produits d\u2019e<span class=\"_ _0\"></span>xploitation 0 0 Autres charges d\u2019e<span class=\"_ _0\"></span>xploitation (-) 0 0 TOTAL COMPTE<span class=\"_ _0\"></span> DE R\u00c9SULTATS<span class=\"_ _0\"></span> 3 398 3 955 31.2. <span class=\"_ _69\"> </span>RELATIONS AVEC LES ACTIONNAIRES  Le tableau suivant indi<span class=\"_ _0\"></span>que les actionnaires <span class=\"_ _0\"></span>d\u2019IBA au 31 d\u00e9cem<span class=\"_ _0\"></span>bre 2022<span class=\"ls9c\">: </span> Nombre d\u2019actions<span class=\"_ _0\"></span> % Sustainable Anch<span class=\"_ _0\"></span>orage SRL 6 204 668 20,49% IBA Investments SCR<span class=\"_ _0\"></span>L 51<span class=\"ls1\"> </span>973<span class=\"ls1\"> </span>0,17% IBA SA 1 110 781 3,67% IBA SA on behalf of ESP <span class=\"_ _0\"></span>holders 18<span class=\"ls1\"> </span>048<span class=\"ls1\"> </span>0,06% Management Anc<span class=\"_ _0\"></span>horage SRL (previously IB<span class=\"_ _0\"></span> Anchorage) 348<span class=\"ls1\"> 530<span class=\"_ _0\"></span> </span>1,15% UCL<span class=\"ls1\"> </span>426<span class=\"ls1\"> 885<span class=\"_ _0\"></span> </span>1,41% Sopartec SA<span class=\"_ _0\"></span> 180<span class=\"ls1\"> 000<span class=\"_ _0\"></span> </span>0,59% SRIW SA 715<span class=\"ls1\"> 491<span class=\"_ _0\"></span> </span>2,36% SFPI SA 58<span class=\"ls1\"> </span>200<span class=\"ls1\"> </span>0,19% Belfius Insuranc<span class=\"_ _0\"></span>e SA 1 189 196 3,93% FUP Institute of R<span class=\"_ _0\"></span>adioElements 1 423 271 4,70% Paladin Asset Mgm<span class=\"_ _0\"></span>t 768<span class=\"ls1\"> 765<span class=\"_ _0\"></span> </span>2,54% BlackRock, Inc.<span class=\"_ _0\"></span> 407<span class=\"ls1\"> 194<span class=\"_ _0\"></span> </span>1,34% BNP Paris 528<span class=\"ls1\"> 425<span class=\"_ _0\"></span> </span>1,75% Norges Bank Inv<span class=\"_ _0\"></span>estment Management<span class=\"_ _0\"></span> 1 133 108 3,74% Kempen Capital Ma<span class=\"_ _0\"></span>nagement NV 875<span class=\"ls1\"> 388<span class=\"_ _0\"></span> </span>2,89% Public 14<span class=\"ls1\"> </span>842<span class=\"_ _0\"></span><span class=\"ls1\"> 295 </span>49,01% TOTAL 30<span class=\"ls1\"> </span>282<span class=\"_ _0\"></span><span class=\"ls1\"> 218 </span>100,00% Les principales trans<span class=\"_ _0\"></span>actions r\u00e9alis\u00e9es avec <span class=\"_ _0\"></span>les actionnaires sont les su<span class=\"_ _0\"></span>ivantes :<span class=\"_ _0\"></span> (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 ACTIF Cr\u00e9ances  Cr\u00e9ances \u00e0 long t<span class=\"_ _0\"></span>erme 5 807 5 769 Stocks et comm<span class=\"_ _0\"></span>andes en cours d\u2019ex\u00e9cutio<span class=\"_ _0\"></span>n 27<span class=\"ls1\"> </span>105<span class=\"ls1\"> </span>Cr\u00e9ances comme<span class=\"_ _0\"></span>rciales et autres cr\u00e9a<span class=\"_ _0\"></span>nces 0 0 R\u00e9duction de vale<span class=\"_ _0\"></span>ur sur cr\u00e9ances<span class=\"_ _0\"></span> 5 834 5 874 PASSIF Dettes  Dettes bancaires e<span class=\"_ _0\"></span>t autres dettes financi\u00e8re<span class=\"_ _0\"></span>s 18<span class=\"ls1\"> </span>671<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>Fournisseurs et det<span class=\"_ _0\"></span>tes diverses 106<span class=\"ls1\"> </span>0 TOTAL DETTE<span class=\"_ _0\"></span>S 18<span class=\"ls1\"> </span>777<span class=\"ls1\"> </span>14<span class=\"ls1\"> </span>381<span class=\"ls1\"> </span>COMPTE DE RESU<span class=\"_ _0\"></span>LTATS Ventes  0 0 Co\u00fbts (-) -216 0 Produits financiers<span class=\"_ _0\"></span> 27<span class=\"ls1\"> </span>105<span class=\"ls1\"> </span>Charges financi\u00e8r<span class=\"_ _0\"></span>es (-) -1 <span class=\"ls98\">075</span> -268 Autres produits d\u2019e<span class=\"_ _0\"></span>xploitation 0 0 Autres charges d\u2019e<span class=\"_ _0\"></span>xploitation (-) 0 0 TOTAL COMPTE<span class=\"_ _0\"></span> DE R\u00c9SULTATS<span class=\"_ _0\"></span> -1 <span class=\"ls98\">264</span> -163 Les cr\u00e9ances <span class=\"_ _3\"></span>\u00e0 concernent le <span class=\"_ _3\"></span>pr\u00eat \u00e9mis <span class=\"_ _3\"></span>par IBA Investments <span class=\"_ _75\"> </span>S.C.R.L <span class=\"_ _75\"> </span>\u00e0 <span class=\"_ _92\"> </span>M<span class=\"_ _0\"></span>anagement Anchorage <span class=\"_ _5b\"> </span>pour <span class=\"_ _50\"> </span>l'achat <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>actions <span class=\"_ _50\"> </span>de <span class=\"_ _5b\"> </span>la Soci\u00e9t\u00e9, <span class=\"_ _26\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _27\"></span>pr<span class=\"_ _0\"></span>\u00eat <span class=\"_ _26\"> </span>a <span class=\"_ _47\"> </span>\u00e9t\u00e9 <span class=\"_ _26\"> </span>\u00e9mi<span class=\"_ _0\"></span>s <span class=\"_ _26\"> </span>aux <span class=\"_ _26\"> </span>conditio<span class=\"_ _0\"></span>ns <span class=\"_ _26\"> </span>du march\u00e9 et contre un <span class=\"_ _0\"></span>gage sur actions.<span class=\"_ _0\"></span>  La <span class=\"_\"> </span>soci\u00e9t\u00e9 <span class=\"_ _6d\"> </span>n\u2019a <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>onnaissance <span class=\"_\"> </span>d<span class=\"_ _0\"></span>\u2019au<span class=\"_ _3\"></span>cune <span class=\"_ _6d\"> </span>autre<span class=\"_ _0\"></span> relation, <span class=\"_ _11\"> </span>ni <span class=\"_ _11\"> </span>d\u2019<span class=\"_ _0\"></span>accord, <span class=\"_ _11\"> </span>ni <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>transact<span class=\"_ _0\"></span>ion particuli\u00e8re entre les actionnaires en vigueur au 31 d\u00e9cembre 2022<span class=\"_ _0\"></span>.31.3. <span class=\"_ _69\"> </span>DIRECTEURS ET DIRECTION La r\u00e9mun\u00e9ration des<span class=\"_ _0\"></span> principaux dirigeants est la suiva<span class=\"_ _0\"></span>nte R\u00e9mun\u00e9ration d<span class=\"_ _0\"></span>es principaux dirigeants du gr<span class=\"_ _0\"></span>oupe 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 <span class=\"ls1\">d\u00e9cem<span class=\"_ _0\"></span>bre 2022 </span>Avantages du pers<span class=\"_ _0\"></span>onnel \u00e0 court terme<span class=\"_ _0\"></span> 1 983 2 071 Pension post\u00e9rieur<span class=\"_ _0\"></span>e \u00e0 l'emploi 64<span class=\"ls1\"> </span>44<span class=\"ls1\"> </span>Paiements fond\u00e9s s<span class=\"_ _0\"></span>ur des actions<span class=\"_ _0\"></span> 242<span class=\"ls1\"> </span>41<span class=\"ls1\"> </span>Total r\u00e9mun\u00e9rati<span class=\"_ _0\"></span>on 2 289 2 156 Les mont<span class=\"_ _0\"></span>ants indiqu\u00e9s <span class=\"_ _0\"></span>dans le ta<span class=\"_ _0\"></span>bleau sont <span class=\"_ _0\"></span>les montants <span class=\"_ _27\"></span>comptab<span class=\"_ _0\"></span>ilis\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _27\"></span>tan<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>que <span class=\"_ _27\"></span>d\u00e9<span class=\"_ _0\"></span>penses au <span class=\"_ _1\"></span>cours <span class=\"_ _1\"></span>de <span class=\"_ _27\"></span>la <span class=\"_ _1\"></span>p\u00e9riode <span class=\"_ _27\"></span>de <span class=\"_ _1\"></span>r\u00e9f\u00e9rence <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ce <span class=\"_ _1\"></span>q<span class=\"_ _0\"></span>ui concerne le personn<span class=\"_ _0\"></span>el de direction cl\u00e9.<span class=\"_ _0\"></span> Le <span class=\"_ _4\"> </span><span class=\"ls1\">rapp<span class=\"_ _0\"></span>ort <span class=\"_ _4\"> </span>sur <span class=\"_ _51\"> </span>la <span class=\"_ _4\"> </span>r\u00e9mun<span class=\"_ _0\"></span>\u00e9ration <span class=\"_ _4\"> </span>comp<span class=\"_ _0\"></span>let <span class=\"_ _4\"> </span>se </span>trouve \u00e0 la page 7<span class=\"_ _0\"></span>1.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__217": {
   "value": "32.<span class=\"_ _4e\"> </span><span class=\"fs36 ls1\">R\u00e9mun\u00e9ration pour servi<span class=\"_ _3\"></span>ces rendus par l<span class=\"_ _3\"></span>es</span>co<span class=\"ls1\">mmissaire<span class=\"_ _3\"></span>s aux comptes</span>R\u00e9viseurs <span class=\"_ _50\"> </span>d\u2019<span class=\"_ _0\"></span>E<span class=\"_ _3\"></span>ntreprises <span class=\"_ _50\"> </span>, <span class=\"_ _5b\"> </span>auditeur <span class=\"_ _5b\"> </span>des <span class=\"_ _50\"> </span>comptes statutaires <span class=\"_ _5b\"> </span>d\u2019IBA <span class=\"_ _5b\"> </span>SA <span class=\"_ _50\"> </span>et <span class=\"_ _5b\"> </span>auditeurs <span class=\"_ _5b\"> </span>des <span class=\"_ _5b\"> </span>comptes consolid\u00e9s <span class=\"_ _51\"> </span>d\u2019<span class=\"_ _0\"></span>IBA, <span class=\"_ _51\"> </span>a <span class=\"_ _49\"> </span>rendu <span class=\"_ _51\"> </span>les <span class=\"_ _49\"> </span>services <span class=\"_ _51\"> </span>suivants pendant l\u2019ann\u00e9e :  (EUR 000) 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 R\u00e9mun\u00e9ration p<span class=\"_ _0\"></span>our audits statutaires et audit d<span class=\"_ _0\"></span>es comptes consolid\u00e9s<span class=\"_ _0\"></span> 356<span class=\"ls1\"> </span>407<span class=\"ls1\"> </span>Autres travaux et <span class=\"_ _0\"></span>rapports d\u2019audit 36<span class=\"ls1\"> </span>13<span class=\"ls1\"> </span> TOTAL 392<span class=\"ls1\"> </span>420",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__218": {
   "value": "33.<span class=\"_ _4e\"> </span><span class=\"fs36 ls1\">\u00c9v\u00e9nements post\u00e9rieu<span class=\"_ _3\"></span>rs \u00e0 la cl\u00f4ture <span class=\"_ _3\"></span>des</span>comptesIl n\u2019y a pas d\u2019\u00e9v\u00e8nements post\u00e9rieurs \u00e0 la cl\u00f4ture \u00e0 pr\u00e9senter dan<span class=\"_ _3\"></span>s ce rapport annuel.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__219": {
   "value": "34.<span class=\"_ _4e\"> </span><span class=\"fs36 ls1\">R\u00e9sultat par action</span>34.1. <span class=\"_ _69\"> </span>R\u00c9SULTAT DE BASE Le <span class=\"_\"> </span>r\u00e9sultat <span class=\"_ _48\"> </span>net <span class=\"_\"> </span>de <span class=\"_\"> </span>base <span class=\"_\"> </span>par<span class=\"_ _3\"></span> <span class=\"_\"> </span>action <span class=\"_\"> </span>est <span class=\"_ _48\"> </span>calcul\u00e9 <span class=\"_\"> </span>en divisant le r\u00e9sultat net att<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ibuable aux actionnaires de la <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>nombre <span class=\"_ _26\"> </span>moyen <span class=\"_ _47\"> </span>pond\u00e9r\u00e9 <span class=\"_ _47\"> </span>d\u2019actions ordinaires <span class=\"_\"> </span>en <span class=\"_ _48\"> </span>circulation <span class=\"_\"> </span>a<span class=\"_ _3\"></span>u <span class=\"_ _48\"> </span>cours <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>l\u2019execice. <span class=\"_\"> </span>Le nombre <span class=\"_ _2\"></span>moyen <span class=\"_ _2\"></span>pond\u00e9r\u00e9 <span class=\"_ _2\"></span>d\u2019actions <span class=\"_ _2\"></span>ordinaires <span class=\"_ _2\"></span>exclut<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>les actions <span class=\"_ _1\"></span>acquises <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>Soci\u00e9t\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>enues <span class=\"_ _1\"></span>comme actions propres. R\u00e9sultat net de base<span class=\"_ _0\"></span> par action 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 R\u00e9sultat attribuabl<span class=\"_ _0\"></span>e aux propri\u00e9taires de la S<span class=\"_ _0\"></span>oci\u00e9t\u00e9 m\u00e8re (EUR 000)<span class=\"_ _0\"></span> 3 879 6 057 Nombre moyen pon<span class=\"_ _0\"></span>d\u00e9r\u00e9 des actions ordinaires<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>421<span class=\"ls1\"> 9<span class=\"_ _0\"></span>54 </span>29<span class=\"ls1\"> </span>143<span class=\"ls1\"> 3<span class=\"_ _0\"></span>54 </span>R\u00e9sultat net par <span class=\"_ _0\"></span>action des activit\u00e9s (EUR p<span class=\"_ _0\"></span>ar action) 0,1318 0,2078 34.2. <span class=\"_ _69\"> </span>R\u00c9SULTAT DILU\u00c9 Le <span class=\"ls1\">r\u00e9sultat net dilu\u00e9 par action est c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>lcul\u00e9 en ajustant </span>le <span class=\"_\"> </span>nombre <span class=\"_\"> </span>moyen <span class=\"_\"> </span>pond\u00e9r\u00e9 <span class=\"_\"> </span>d\u2019actions <span class=\"_\"> </span>ordinaires <span class=\"_\"> </span>en<span class=\"_ _2\"></span> circulation <span class=\"_ _5b\"> </span>pour <span class=\"_ _58\"> </span>tenir <span class=\"_ _5b\"> </span>compte <span class=\"_ _58\"> </span>des <span class=\"_ _5b\"> </span>effets <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>la conversion <span class=\"_ _15\"> </span>de <span class=\"_ _11\"> </span>toutes <span class=\"_ _15\"> </span>les <span class=\"_ _15\"> </span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ions <span class=\"_ _15\"> </span>ordinaires potentielles dilutives. En<span class=\"ls1\"> 2021 et 2020, la Soci\u00e9t\u00e9 ne poss\u00e9dait plus qu\u2019un<span class=\"lsca\">e </span></span>seule <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>at<span class=\"_ _3\"></span>\u00e9gorie <span class=\"_ _48\"> </span>d\u2019actions <span class=\"_ _48\"> </span>ordinaires <span class=\"_ _47\"> </span>potenti<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>llement dilutives : les options sur actio<span class=\"_ _3\"></span>ns. Le calcul est r\u00e9alis\u00e9 pour <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>options <span class=\"_\"> </span>sur <span class=\"_\"> </span>a<span class=\"_ _3\"></span>ctions <span class=\"_\"> </span>afin <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>d\u00e9terminer <span class=\"_ _48\"> </span>le nombre <span class=\"_ _0\"></span>d\u2019actions <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>pourraient <span class=\"_ _0\"></span>avoir <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>acquises <span class=\"_ _0\"></span>\u00e0 la ju<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>te v<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>leur <span class=\"_ _0\"></span>(d\u00e9termin\u00e9e comme le <span class=\"_ _0\"></span>prix moyen <span class=\"_ _0\"></span>des actions de <span class=\"_ _2\"></span>la Soci\u00e9t\u00e9) sur<span class=\"_ _3\"></span> base<span class=\"_ _3\"></span> de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>valeur mon\u00e9taire<span class=\"_ _2\"></span> des <span class=\"_ _26\"> </span>droits <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>souscription <span class=\"_ _26\"> </span>attach\u00e9s <span class=\"_ _26\"> </span>aux <span class=\"_ _26\"> </span>options <span class=\"_ _47\"> </span>sur actions <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>circulation. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>nombre <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>actions <span class=\"_ _4\"> </span>ainsi calcul\u00e9 est compar\u00e9 a<span class=\"_ _3\"></span>u nombre d\u2019actions q<span class=\"_ _3\"></span>ui auraient \u00e9t\u00e9 <span class=\"_ _5b\"> </span>\u00e9mises <span class=\"_ _5b\"> </span>dans <span class=\"_ _50\"> </span>l\u2019hypoth\u00e8se <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>l\u2019exercice <span class=\"_ _5b\"> </span>des options. R\u00c9SULTAT NET<span class=\"_ _0\"></span> DILU\u00c9 PAR ACTION 31 d\u00e9cembre 202<span class=\"_ _0\"></span>1 31 d\u00e9cembre 202<span class=\"_ _0\"></span>2 Nombre moyen pon<span class=\"_ _0\"></span>d\u00e9r\u00e9 des actions ordinaires<span class=\"_ _0\"></span> 29<span class=\"ls1\"> </span>421<span class=\"ls1\"> 9<span class=\"_ _0\"></span>54 </span>29<span class=\"ls1\"> </span>143<span class=\"ls1\"> 3<span class=\"_ _0\"></span>54 </span>Nombre moyen pon<span class=\"_ _0\"></span>d\u00e9r\u00e9 des options su<span class=\"_ _0\"></span>r actions 1 118 791 1 109 277 Prix moyen de l\u2019actio<span class=\"_ _0\"></span>n sur la p\u00e9riode 16,4 16,1 Effet de dilution li\u00e9 a<span class=\"_ _0\"></span>ux options sur actions<span class=\"_ _0\"></span> 733<span class=\"ls1\"> 420<span class=\"_ _0\"></span> </span>1 032 041 Nombre moyen pon<span class=\"_ _0\"></span>d\u00e9r\u00e9 d\u2019actions ordinaires p<span class=\"_ _0\"></span>our le calcul du r\u00e9sultat net<span class=\"_ _0\"></span> dilu\u00e9 par 30<span class=\"ls1\"> </span>155<span class=\"ls1\"> 3<span class=\"_ _0\"></span>74 </span>30<span class=\"ls1\"> </span>175<span class=\"ls1\"> 3<span class=\"_ _0\"></span>95 </span>action R\u00e9sultat attribuabl<span class=\"_ _0\"></span>e aux propri\u00e9taires de la S<span class=\"_ _0\"></span>oci\u00e9t\u00e9 m\u00e8re (EUR 000)<span class=\"_ _0\"></span> 3 879 6 057 R\u00e9sultat net dilu\u00e9 p<span class=\"_ _0\"></span>ar action des activit\u00e9s <span class=\"_ _0\"></span>(EUR par action)<span class=\"_ _0\"></span> 0,1286 0,2007 Conform\u00e9ment<span class=\"_ _3\"></span> \u00e0 IAS33, qui stipul<span class=\"_ _2\"></span>e que le b\u00e9n\u00e9fice dilu\u00e9 par a<span class=\"_ _3\"></span>ction ne tient pa<span class=\"_ _3\"></span>s compte des<span class=\"_ _3\"></span> hypoth\u00e8ses de conversion, d\u2019exercice ou d\u2019au<span class=\"_ _3\"></span>tres \u00e9mission<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>\u2019actions ordinaire<span class=\"_ _3\"></span>s potentielles su<span class=\"_ _2\"></span>sceptibles d\u2019avoir un ef<span class=\"_ _3\"></span>fet antidilutif sur<span class=\"_ _3\"></span> le b\u00e9n\u00e9fice <span class=\"_ _0\"></span><span class=\"lsb1\">par </span>action (actions<span class=\"_ _3\"></span> dont la convers<span class=\"_ _3\"></span>ion implique une di<span class=\"_ _3\"></span>minution de la<span class=\"_ _3\"></span> perte par ac<span class=\"_ _3\"></span>tion).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__6__221-1": {
   "value": "34.1. <span class=\"_ _69\"> </span>R\u00c9SULTAT DE BASE Le <span class=\"_\"> </span>r\u00e9sultat <span class=\"_ _48\"> </span>net <span class=\"_\"> </span>de <span class=\"_\"> </span>base <span class=\"_\"> </span>par<span class=\"_ _3\"></span> <span class=\"_\"> </span>action <span class=\"_\"> </span>est <span class=\"_ _48\"> </span>calcul\u00e9 <span class=\"_\"> </span>en divisant le r\u00e9sultat net att<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ibuable aux actionnaires de la <span class=\"_ _47\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _26\"> </span>par <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>nombre <span class=\"_ _26\"> </span>moyen <span class=\"_ _47\"> </span>pond\u00e9r\u00e9 <span class=\"_ _47\"> </span>d\u2019actions ordinaires <span class=\"_\"> </span>en <span class=\"_ _48\"> </span>circulation <span class=\"_\"> </span>a<span class=\"_ _3\"></span>u <span class=\"_ _48\"> </span>cours <span class=\"_\"> </span>de <span class=\"_ _48\"> </span>l\u2019execice. <span class=\"_\"> </span>Le nombre <span class=\"_ _2\"></span>moyen <span class=\"_ _2\"></span>pond\u00e9r\u00e9 <span class=\"_ _2\"></span>d\u2019actions <span class=\"_ _2\"></span>ordinaires <span class=\"_ _2\"></span>exclut<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>les actions <span class=\"_ _1\"></span>acquises <span class=\"_ _27\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>Soci\u00e9t\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>enues <span class=\"_ _1\"></span>comme actions propres.34.2. <span class=\"_ _69\"> </span>R\u00c9SULTAT DILU\u00c9 Le <span class=\"ls1\">r\u00e9sultat net dilu\u00e9 par action est c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>lcul\u00e9 en ajustant </span>le <span class=\"_\"> </span>nombre <span class=\"_\"> </span>moyen <span class=\"_\"> </span>pond\u00e9r\u00e9 <span class=\"_\"> </span>d\u2019actions <span class=\"_\"> </span>ordinaires <span class=\"_\"> </span>en<span class=\"_ _2\"></span> circulation <span class=\"_ _5b\"> </span>pour <span class=\"_ _58\"> </span>tenir <span class=\"_ _5b\"> </span>compte <span class=\"_ _58\"> </span>des <span class=\"_ _5b\"> </span>effets <span class=\"_ _5b\"> </span>de <span class=\"_ _58\"> </span>la conversion <span class=\"_ _15\"> </span>de <span class=\"_ _11\"> </span>toutes <span class=\"_ _15\"> </span>les <span class=\"_ _15\"> </span>ac<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>ions <span class=\"_ _15\"> </span>ordinaires potentielles dilutives. En<span class=\"ls1\"> 2021 et 2020, la Soci\u00e9t\u00e9 ne poss\u00e9dait plus qu\u2019un<span class=\"lsca\">e </span></span>seule <span class=\"_ _47\"> </span>c<span class=\"_ _0\"></span>at<span class=\"_ _3\"></span>\u00e9gorie <span class=\"_ _48\"> </span>d\u2019actions <span class=\"_ _48\"> </span>ordinaires <span class=\"_ _47\"> </span>potenti<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>llement dilutives : les options sur actio<span class=\"_ _3\"></span>ns. Le calcul est r\u00e9alis\u00e9 pour <span class=\"_\"> </span>les <span class=\"_ _48\"> </span>options <span class=\"_\"> </span>sur <span class=\"_\"> </span>a<span class=\"_ _3\"></span>ctions <span class=\"_\"> </span>afin <span class=\"_ _48\"> </span>de <span class=\"_\"> </span>d\u00e9terminer <span class=\"_ _48\"> </span>le nombre <span class=\"_ _0\"></span>d\u2019actions <span class=\"_ _1\"></span>qui <span class=\"_ _0\"></span>pourraient <span class=\"_ _0\"></span>avoir <span class=\"_ _1\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>acquises <span class=\"_ _0\"></span>\u00e0 la ju<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>te v<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>leur <span class=\"_ _0\"></span>(d\u00e9termin\u00e9e comme le <span class=\"_ _0\"></span>prix moyen <span class=\"_ _0\"></span>des actions de <span class=\"_ _2\"></span>la Soci\u00e9t\u00e9) sur<span class=\"_ _3\"></span> base<span class=\"_ _3\"></span> de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>valeur mon\u00e9taire<span class=\"_ _2\"></span> des <span class=\"_ _26\"> </span>droits <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>souscription <span class=\"_ _26\"> </span>attach\u00e9s <span class=\"_ _26\"> </span>aux <span class=\"_ _26\"> </span>options <span class=\"_ _47\"> </span>sur actions <span class=\"_ _4\"> </span>en <span class=\"_ _4e\"> </span>circulation. <span class=\"_ _4e\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _4e\"> </span>nombre <span class=\"_ _4e\"> </span>d<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>actions <span class=\"_ _4\"> </span>ainsi calcul\u00e9 est compar\u00e9 a<span class=\"_ _3\"></span>u nombre d\u2019actions q<span class=\"_ _3\"></span>ui auraient \u00e9t\u00e9 <span class=\"_ _5b\"> </span>\u00e9mises <span class=\"_ _5b\"> </span>dans <span class=\"_ _50\"> </span>l\u2019hypoth\u00e8se <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>l\u2019exercice <span class=\"_ _5b\"> </span>des options.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "fr",
    "entity": "scheme:5493002RVRZ1S3CPUI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}