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    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
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  },
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   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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  },
  "f78750": {
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   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
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  },
  "f78755": {
   "value": "-390000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f78762": {
   "value": "1000000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "f78769": {
   "value": "-425000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "f78773": {
   "value": "100000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "PRO:RestrictedReserveMember",
    "unit": "iso4217:EUR"
   }
  },
  "f78778": {
   "value": "147000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "f78783": {
   "value": "4000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember",
    "unit": "iso4217:EUR"
   }
  },
  "f78787": {
   "value": "16000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
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  },
  "f78792": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
    "unit": "iso4217:EUR"
   }
  },
  "f78796": {
   "value": "2465000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "f78801": {
   "value": "3307000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "f78807": {
   "value": "1000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "f78811": {
   "value": "3308000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "pp-value-13-2": {
   "value": "La publication des \u00e9tats financiers consolid\u00e9s au 31 d\u00e9cembre 2022 a \u00e9t\u00e9 autoris\u00e9e par le Conseil d\u2019Administration du 16 f\u00e9vrier 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-2-1": {
   "value": "Proximus SA est une Soci\u00e9t\u00e9 Anonyme de Droit Public \u00e9tablie enProximus S.A. Proximus S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-2-2": {
   "value": "Proximus SA est une Soci\u00e9t\u00e9 Anonyme de Droit Public \u00e9tablie enProximus S.A. Proximus S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-2-3": {
   "value": "Proximus SA est une Soci\u00e9t\u00e9 Anonyme de Droit Public \u00e9tablie enProximus S.A. Proximus S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f78905": {
   "value": " Belgique.",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f78906": {
   "value": " Belgique.",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f78920": {
   "value": "\u00abSoci\u00e9t\u00e9 Anonyme de Droit Public\u00bb",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f78945": {
   "value": " boulevard du Roi Albert II, 27 \u00e0 1030 Bruxelles en Belgique.",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f78946": {
   "value": " boulevard du Roi Albert II, 27 \u00e0 1030 Bruxelles en Belgique.",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-11-1": {
   "value": "fournis<span class=\"_ _1\"/>seur de services digitaux <span class=\"_ _1\"/>et de solutions de co<span class=\"_ _1\"/>mmunications op<span class=\"ls1 ws0\">\u00e9</span><span class=\"ws113\">rant sur les march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd9 ws11e\">s </span></span></span>belge et intern<span class=\"_ _1\"/>ationauxcompren<span class=\"_ _1\"/>nent le<span class=\"_ _1\"/>s \u00e9tats fin<span class=\"_ _1\"/>anciers<span class=\"_ _1\"/> deses filia<span class=\"_ _1\"/>les et<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-<span class=\"lsd4 ws94\">entr<span class=\"_ _13\"/>epr<span class=\"_ _13\"/>ises<span class=\"_ _13\"/> (ci<span class=\"_ _13\"/></span>-</span>apr\u00e8s<span class=\"_ _1\"/> d\u00e9nomm<span class=\"_ _1\"/>\u00e9s le \u00ab Gro<span class=\"_ _1\"/>upe \u00bb) a<span class=\"_ _1\"/>in<span class=\"lscf ws110\">si que la q<span class=\"_ _1\"/>uote<span class=\"ls1 ws0\">-</span>part du </span>Groupe dans les <span class=\"_ _1\"/>r\u00e9sultats des entreprises a<span class=\"_ _1\"/>ssoci\u00e9es comptabilis\u00e9es selo<span class=\"_ _1\"/>n la m\u00e9thode de mi<span class=\"_ _1\"/>se en \u00e9quivalence.<span class=\"ls1 ws0\"> </span>Autonome<span class=\"_ _13\"/> \u00bb en un<span class=\"_ _1\"/>eLa <span class=\"_ _1\"/>transformation de Proximus S.A<span class=\"_ _1\"/>. d'une \u00ab Entrep<span class=\"ws113\">rise Publiq<span class=\"_ _1\"/>ue </span>a \u00e9<span class=\"_ _1\"/>t\u00e9 mise <span class=\"_ _1\"/>en \u0153uvr<span class=\"_ _1\"/>e par l'a<span class=\"_ _1\"/>rr\u00eat\u00e9 ro<span class=\"_ _1\"/>yal du 16<span class=\"_ _1\"/> d\u00e9cemb<span class=\"_ _1\"/>re 199<span class=\"_ _1\"/>4. Le si\u00e8<span class=\"_ _1\"/>ge social<span class=\"_ _1\"/> deProximus Groupe (Euronext Bruxe<span class=\"_ _1\"/>lles<span class=\"ff54 ls1 ws0\">\u202f</span>: PROX) est un En offrant des exp\u00e9riences de communication et de divertissement aux con<span class=\"_ _1\"/>sommateurs r\u00e9siden<span class=\"_ _7\"/>tiels et en p<span class=\"_ _1\"/>ermetta<span class=\"_ _1\"/>nt latransformation num\u00e9r<span class=\"_ _1\"/>ique des entreprises, no<span class=\"_ _1\"/>us ouvrons un mond<span class=\"_ _1\"/>e d'opportunit\u00e9s num\u00e9r<span class=\"_ _1\"/>iques, afin d\u2019am\u00e9liorer l<span class=\"_ _1\"/>a vie priv\u00e9e et les <span class=\"_ _1\"/>capacit\u00e9s profess<span class=\"_ _1\"/>ionnelle<span class=\"_ _1\"/>s des<span class=\"_ _1\"/> utilisa<span class=\"_ _1\"/>teurs<span class=\"lsd3 ws118\">. <span class=\"_ _1\"/>Gr\u00e2ce \u00e0<span class=\"_ _1\"/> une int<span class=\"_ _1\"/>erconnexio<span class=\"_ _1\"/>n avanc<span class=\"_ _1\"/>\u00e9e des <span class=\"_ _1\"/>r\u00e9seaux de<span class=\"_ _1\"/> t\u00e9l\u00e9pho<span class=\"_ _1\"/>nie fixe<span class=\"_ _1\"/> et mob<span class=\"_ _1\"/>ile, l<span class=\"_ _1\"/>e Groupe<span class=\"_ _1\"/> offre un<span class=\"_ _1\"/> acc\u00e8s p<span class=\"_ _1\"/>artout et<span class=\"_ _1\"/> </span>\u00e0 tous li\u00e9 aux <span class=\"_ _1\"/>services num\u00e9riques <span class=\"_ _1\"/>et aux donn\u00e9es ainsi qu'\u00e0<span class=\"_ _1\"/> une large offre d<span class=\"_ _1\"/>e contenu multim\u00e9dia. Le <span class=\"_ _1\"/>Groupe est un pionn<span class=\"_ _1\"/>ier<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">de l'innovation dans </span></span>le domaine des<span class=\"ls1 ws0\"> </span>TIC av<span class=\"_ _1\"/>ec des solutions int\u00e9g<span class=\"_ _1\"/>r\u00e9es bas\u00e9es sur l'IoT, l'<span class=\"_ _1\"/>analyse des donn\u00e9<span class=\"_ _1\"/>es, le cloud et la <span class=\"_ _1\"/>s\u00e9curit\u00e9. Le Groupe a l'amb<span class=\"_ _1\"/>ition de <span class=\"_ _1\"/><span class=\"lsd1 ws11a\">devenir </span>l'op\u00e9rateur de r\u00e9f\u00e9rence <span class=\"_ _1\"/>en Europe gr\u00e2ce<span class=\"_ _1\"/> \u00e0 des r\u00e9seaux de<span class=\"_ _1\"/> nouvelle g\u00e9n\u00e9ration,<span class=\"_ _1\"/> un <span class=\"lsd4 ws128\">v\u00e9r<span class=\"_ _13\"/>ita<span class=\"_ _13\"/>ble </span><span class=\"ws113\">\u00e9<span class=\"_ _13\"/>tat d'esprit num\u00e9rique et un<span class=\"ls1 ws0\">e </span></span>ouverture aux partenariats et aux \u00e9co<span class=\"_ _1\"/>syst\u00e8mes, et contribuer \u00e0<span class=\"_ _1\"/> une Belgique num<span class=\"_ _1\"/>\u00e9rique s\u00fbre, durable, incl<span class=\"_ _1\"/>usive et prosp\u00e8re. En B<span class=\"_ _1\"/>elgique les<span class=\"ls1 ws0\"> </span>principaux produits<span class=\"_ _1\"/> et services du Groupe sont<span class=\"_ _1\"/> propos\u00e9s sous l<span class=\"_ _1\"/>es marques Proximus, Sca<span class=\"_ _1\"/>rlet et Mobile Vikings<span class=\"_ _1\"/>. Le Groupe est<span class=\"_ _1\"/> \u00e9galement actif au Luxembou<span class=\"_ _1\"/>rg sous les marques Tango et Telindus Luxembourg et aux Pays<span class=\"ls1 ws0\">-</span><span class=\"ws110\">Bas sous la <span class=\"_ _1\"/>marque Telindus Netherlands.<span class=\"_ _1\"/> Les activit\u00e9s <span class=\"ws113\">du Groupe <span class=\"lsd4 ws128\">de <span class=\"lsdd ws11b\">tra<span class=\"_ _13\"/>ns<span class=\"lsf7 ws146\">p<span class=\"_ _13\"/>or<span class=\"_ _13\"/>t (<span class=\"_ _13\"/>\u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd3 ws121\">carrier<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb) </span></span></span></span></span></span></span></span>internationaux <span class=\"lscf ws110\">sont g\u00e9r\u00e9es pa<span class=\"_ _1\"/>r BICS, un facilitateur de commun<span class=\"_ _1\"/>ications internat<span class=\"_ _1\"/>ionales de premier plan,<span class=\"_ _1\"/> l'un des principaux <span class=\"_ _1\"/>transporteurs<span class=\"ls1 ws0\"> </span><span class=\"ws118\">de </span></span>donn\u00e9es vocales<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">mond<span class=\"_ _1\"/>iaux et l<span class=\"_ _1\"/>e princip<span class=\"_ _1\"/>al fourn<span class=\"_ _1\"/>isseur d<span class=\"_ _1\"/>e service<span class=\"_ _1\"/>s de d<span class=\"_ _1\"/>onn\u00e9es mo<span class=\"_ _1\"/>biles d<span class=\"_ _1\"/>ans le mo<span class=\"_ _1\"/>nde. A<span class=\"_ _1\"/>vec TeleS<span class=\"_ _1\"/>ign le G<span class=\"_ _1\"/>roupe <span class=\"lsd1 ws11a\">int<span class=\"ls1 ws0\">\u00e8<span class=\"lsd5 ws94\">gre </span></span></span><span class=\"lscf\">\u00e9galement </span></span></span>un leader en pleine<span class=\"_ _1\"/> croissance dans le domain<span class=\"_ _1\"/>e des services d'iden<span class=\"_ _1\"/>tit\u00e9 num\u00e9rique au service de<span class=\"_ _1\"/>s plus grandes mar<span class=\"_ _1\"/>ques Internet, des cha<span class=\"_ _1\"/>mpions du num\u00e9rique et des <span class=\"_ _1\"/>entreprises <span class=\"ws118\">du cloud.<span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-14-2": {
   "value": "Le nombre de collabo<span class=\"_ _1\"/>rateurs du Groupe (<span class=\"_ _1\"/>en \u00e9quivalents temps plein<span class=\"_ _1\"/>) s'\u00e9levait \u00e0 11.634 au 3<span class=\"_ _1\"/>1 d\u00e9cembre 2022 et 11<span class=\"_ _1\"/>.53<span class=\"lsce ws12e\">2 au 31 d<span class=\"_ _13\"/>\u00e9cembre 2021.<span class=\"ls1 ws0\"> </span></span>Durant l\u2019ann\u00e9e<span class=\"ls1 ws0\"> </span>2022 la <span class=\"_ _1\"/>r\u00e9partition du personn<span class=\"_ _1\"/>el du Groupe \u00e9tait de 1<span class=\"_ _1\"/>68 directeurs pour 11.3<span class=\"_ _1\"/>61 employ\u00e9s. <span class=\"lsdf ws12e\">En<span class=\"_ _7\"/><span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lscf ws110\">2021 le nombr<span class=\"_ _1\"/>e moyen de direct<span class=\"_ _1\"/>eurs </span></span></span>\u00e9tait 169 pour 11.276 employ\u00e9s.<span class=\"ls1 ws0\"> </span>Ils ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-14-3": {
   "value": "Le nombre de collabo<span class=\"_ _1\"/>rateurs du Groupe (<span class=\"_ _1\"/>en \u00e9quivalents temps plein<span class=\"_ _1\"/>) s'\u00e9levait \u00e0 11.634 au 3<span class=\"_ _1\"/>1 d\u00e9cembre 2022 et 11<span class=\"_ _1\"/>.53<span class=\"lsce ws12e\">2 au 31 d<span class=\"_ _13\"/>\u00e9cembre 2021.<span class=\"ls1 ws0\"> </span></span>Durant l\u2019ann\u00e9e<span class=\"ls1 ws0\"> </span>2022 la <span class=\"_ _1\"/>r\u00e9partition du personn<span class=\"_ _1\"/>el du Groupe \u00e9tait de 1<span class=\"_ _1\"/>68 directeurs pour 11.3<span class=\"_ _1\"/>61 employ\u00e9s. <span class=\"lsdf ws12e\">En<span class=\"_ _7\"/><span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lscf ws110\">2021 le nombr<span class=\"_ _1\"/>e moyen de direct<span class=\"_ _1\"/>eurs </span></span></span>\u00e9tait 169 pour 11.276 employ\u00e9s.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-25-2": {
   "value": "Annex<span class=\"_ _7\"/>e <span class=\"_ _13\"/>2. Princ<span class=\"_ _1\"/>ip<span class=\"_ _1\"/>ales r\u00e8gl<span class=\"_ _1\"/>es com<span class=\"_ _1\"/>ptab<span class=\"_ _1\"/>les Base de l<span class=\"_ _1\"/>a pr\u00e9<span class=\"_ _1\"/>parati<span class=\"_ _1\"/>on Les \u00e9ta<span class=\"_ _1\"/>ts financi<span class=\"_ _1\"/>ers con<span class=\"_ _1\"/>solid\u00e9s au<span class=\"_ _1\"/> 31 d<span class=\"_ _1\"/>\u00e9cembre 20<span class=\"_ _1\"/>22 pr<span class=\"_ _1\"/>\u00e9sent\u00e9s c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">joints ont \u00e9t\u00e9 \u00e9tablis conform\u00e9ment <span class=\"_ _1\"/>aux normes internationales d\u2019information </span></span>financi\u00e8re (\"IFRS\") telles qu\u2019ado<span class=\"_ _1\"/>pt\u00e9es dans l\u2019Union <span class=\"_ _1\"/>Europ\u00e9enne. Le <span class=\"_ _1\"/>Groupe a choisi de n\u2019ap<span class=\"lsd2 ws0\">pl<span class=\"_ _1\"/>iquer a<span class=\"_ _1\"/>nticip<span class=\"_ _1\"/>ativem<span class=\"_ _1\"/>ent aucun<span class=\"_ _7\"/>e norme et<span class=\"_ _1\"/> interp<span class=\"_ _7\"/>r<span class=\"_ _13\"/>\u00e9tation<span class=\"_ _1\"/> </span>de l\u2019IASB. <span class=\"ls1 ws0\"> </span>S<span class=\"lsf9 ws12c\">egments o<span class=\"_ _1\"/>p\u00e9rati<span class=\"_ _1\"/>onnels </span>Les segments op\u00e9ra<span class=\"_ _1\"/>tionnels du Groupe sont le<span class=\"_ _1\"/>s composantes du <span class=\"_ _1\"/>Groupe dont les r\u00e9sultat<span class=\"_ _1\"/>s op\u00e9rationnels sont revus <span class=\"_ _1\"/>r\u00e9guli\u00e8rement par so<span class=\"_ _1\"/>n Leadership Squad, le <span class=\"_ _1\"/>principal d\u00e9cideur op\u00e9r<span class=\"_ _1\"/>ationnel du Groupe (<span class=\"_ _1\"/>PDO), afin de prendre d<span class=\"_ _1\"/>es d\u00e9cisions s<span class=\"_ _1\"/>ur les ressources \u00e0 allouer aux<span class=\"_ _1\"/> segments et d\u2019en \u00e9valuer les perfo<span class=\"_ _1\"/>r<span class=\"ws118\">mances.<span class=\"ls1 ws0\"> </span></span>Les rapports internes de<span class=\"_ _1\"/> rentabilit\u00e9 qui sont r<span class=\"_ _1\"/>\u00e9guli\u00e8rement revus pa<span class=\"_ _1\"/>r le PDO afin d\u2019alloue<span class=\"_ _1\"/>r les ressources aux s<span class=\"_ _1\"/>egments et \u00e9v<span class=\"lsd1 ws114\">aluer les </span>performan<span class=\"_ _1\"/>ces, son<span class=\"_ _1\"/>t organ<span class=\"_ _1\"/>is\u00e9s su<span class=\"_ _1\"/>ivant la n<span class=\"_ _1\"/>ature d<span class=\"_ _1\"/>es produ<span class=\"_ _1\"/>its et <span class=\"_ _1\"/>services <span class=\"_ _1\"/>et g\u00e9ogra<span class=\"_ _1\"/>phiqu<span class=\"_ _1\"/>ement. Il<span class=\"_ _1\"/> en r\u00e9su<span class=\"_ _1\"/>lte une d<span class=\"_ _1\"/>\u00e9<span class=\"lsd1 ws119\">finition des segments </span>op\u00e9rationnels comme suit<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">: </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d fc15 lsd2 ws115\">Domestic<span class=\"_ _1\"/><span class=\"ff4f ls1 ws0\"> :<span class=\"ff4d fc3\"> <span class=\"lsd3 ws118\">segment<span class=\"_ _1\"/> offran<span class=\"_ _1\"/>t des s<span class=\"_ _1\"/>ervices <span class=\"_ _1\"/>de commu<span class=\"_ _1\"/>nicatio<span class=\"_ _1\"/>n et info<span class=\"_ _1\"/>rmatiques a<span class=\"_ _1\"/>ux cl<span class=\"_ _1\"/>ients r\u00e9<span class=\"_ _1\"/>sidentiels, a<span class=\"_ _7\"/>ux soci\u00e9t\u00e9s <span class=\"_ _1\"/>et aux m<span class=\"_ _1\"/>arch\u00e9s</span></span></span></span>\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws11a\">wholesale</span><span class=\"ff51\"> </span><span class=\"lscf ws110\">\u00bb en Belgique e<span class=\"_ _1\"/>t au Benelux. Ce <span class=\"_ _1\"/>segment op\u00e9rationnel <span class=\"_ _1\"/>regroupe les a<span class=\"lsd1 ws119\">nciennes<span class=\"_ _1\"/> business units <span class=\"_ _13\"/>CBU, EBU et CW<span class=\"_ _13\"/>S.<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d fc15 lsd1 ws114\">International Carrier Services (BICS)</span><span class=\"ff4d\"> <span class=\"lscf ws110\">est r<span class=\"_ _1\"/>esponsable pour les activit<span class=\"_ _1\"/>\u00e9s de transport \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd3 ws121\">car<span class=\"_ _1\"/>rier<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lscf ws110\">\u00bb sur le <span class=\"_ _1\"/>march\u00e9 international de<span class=\"_ _1\"/>s</span></span></span></span>communications.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d fc15 lsd3 ws121\">TeleSign</span><span class=\"ff51\"> <span class=\"_ _1\"/><span class=\"ff4d lsd3 ws118\">: est sp<span class=\"_ _1\"/>\u00e9cialis\u00e9e da<span class=\"_ _1\"/>ns le d<span class=\"_ _7\"/>omaine de l'au<span class=\"_ _1\"/>thentif<span class=\"_ _1\"/>ication <span class=\"_ _1\"/>s\u00e9curis\u00e9e<span class=\"_ _1\"/> et de l'<span class=\"_ _1\"/>identit\u00e9 d<span class=\"_ _1\"/>igitale, <span class=\"_ _1\"/>et un p<span class=\"_ _1\"/>artenai<span class=\"_ _1\"/>re de conf<span class=\"_ _1\"/>iance de<span class=\"_ _1\"/>s</span></span>plus grandes marqu<span class=\"_ _1\"/>es Internet mondiales, des ch<span class=\"_ _1\"/>ampions du num\u00e9<span class=\"_ _1\"/>rique et des entreprises du<span class=\"_ _1\"/> cloud.<span class=\"ls1 ws0\"> </span>Indicateu<span class=\"_ _1\"/>rs de perfor<span class=\"_ _1\"/>mance altern<span class=\"_ _1\"/>atifs<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe fait usag<span class=\"_ _1\"/>e d\u2019indicateurs de pe<span class=\"_ _1\"/>rformance alt<span class=\"lsd2 ws0\">ernat<span class=\"_ _1\"/>ifs (\u00ab A<span class=\"_ _1\"/>IP \u00bb)<span class=\"_ _1\"/> dans se<span class=\"_ _1\"/>s \u00e9tats f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>rs et a<span class=\"_ _1\"/>nnexes<span class=\"_ _1\"/>. Un AI<span class=\"_ _1\"/>P est un<span class=\"_ _1\"/> indica<span class=\"_ _1\"/>teur f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>r </span>historique ou futur <span class=\"_ _1\"/>de la performance, de la <span class=\"_ _1\"/>situation financi\u00e8re ou<span class=\"_ _1\"/> des flux de <span class=\"_ _1\"/>tr\u00e9sorerie qui se diff\u00e9ren<span class=\"_ _1\"/>cie d\u2019un indicateu<span class=\"lsd1 ws119\">r financier d\u00e9fini dans le </span>r\u00e9f\u00e9rent<span class=\"_ _1\"/>iel <span class=\"lscf ws110\">comptable appl<span class=\"_ _1\"/>icable (IFRS). <span class=\"ls1 ws0\"> </span></span>Un glossaire les d\u00e9crivant est repris dan<span class=\"_ _1\"/>s la section \u00ab Discussion et A<span class=\"_ _1\"/>nalyse des R\u00e9sultats Financiers Consolid\u00e9s par la <span class=\"_ _1\"/>Dire<span class=\"lsd2 ws0\">ction \u00bb<span class=\"_ _1\"/>. Ils son<span class=\"_ _1\"/>t empl<span class=\"_ _1\"/>oy\u00e9s </span>de mani\u00e8re constante<span class=\"_ _1\"/> dans le temps et aju<span class=\"_ _1\"/>st\u00e9s si n<span class=\"ls1 ws0\">\u00e9<span class=\"lsd3 ws121\">cessa<span class=\"_ _1\"/>ire. <span class=\"ls1 ws0\"> </span></span></span>Base de l<span class=\"_ _1\"/>a consoli<span class=\"_ _1\"/>dation L\u2019annexe <span class=\"_ _1\"/>8 pr\u00e9sen<span class=\"_ _1\"/>te une l<span class=\"_ _1\"/>iste d<span class=\"_ _1\"/>es fil<span class=\"_ _1\"/>iales, des<span class=\"_ _1\"/> entrepr<span class=\"_ _1\"/>ises com<span class=\"_ _1\"/>munes,<span class=\"_ _1\"/> des co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise<span class=\"_ _1\"/>s et entrepri<span class=\"_ _1\"/>ses associ\u00e9e<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t les en<span class=\"_ _1\"/>tit\u00e9s cont<span class=\"_ _1\"/>r\u00f4l\u00e9es<span class=\"_ _1\"/> par le <span class=\"_ _1\"/>Groupe.<span class=\"_ _1\"/> Il est qu<span class=\"_ _1\"/>estion d<span class=\"_ _1\"/>e \"cont<span class=\"_ _1\"/>r\u00f4le\" quan<span class=\"_ _1\"/>d le Gro<span class=\"_ _1\"/>upe d<span class=\"_ _1\"/>\u00e9tient le <span class=\"_ _1\"/>p<span class=\"lscf ws110\">ouvoir sur un<span class=\"_ _1\"/>e entit\u00e9, qu\u2019il est expo<span class=\"_ _1\"/>s\u00e9 </span>ou qu\u2019il a droit \u00e0<span class=\"_ _1\"/> des rendements variabl<span class=\"_ _1\"/>es en raison de ses l<span class=\"_ _1\"/>iens avec cette entit<span class=\"_ _1\"/>\u00e9 et qu\u2019il a la capaci<span class=\"_ _1\"/>t\u00e9 d\u2019influer sur ses<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">rendements du fait du po<span class=\"_ _1\"/>uvoir </span></span>qu\u2019il d\u00e9tient. <span class=\"ls1 ws0\"> </span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t consol<span class=\"_ _1\"/>id\u00e9es \u00e0 co<span class=\"_ _1\"/>mpter de<span class=\"_ _1\"/> la da<span class=\"_ _1\"/>te \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe en<span class=\"_ _7\"/> obtient le con<span class=\"_ _7\"/>t<span class=\"_ _13\"/>r\u00f4le et<span class=\"_ _1\"/> cessent<span class=\"_ _1\"/> de l\u2019\u00ea<span class=\"_ _1\"/>tre quand<span class=\"_ _1\"/> le Grou<span class=\"_ _1\"/>pe en p<span class=\"_ _1\"/>erd <span class=\"_ _1\"/>le contr\u00f4le<span class=\"_ _1\"/>. Les so<span class=\"_ _1\"/>ldes de<span class=\"_ _1\"/>s compte<span class=\"_ _1\"/>s et tran<span class=\"_ _1\"/>sactions<span class=\"_ _1\"/> entre le<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises du<span class=\"_ _1\"/> Groupe,<span class=\"_ _1\"/> de m\u00eam<span class=\"_ _1\"/>e que le<span class=\"_ _1\"/>s pertes<span class=\"_ _1\"/> ou profi<span class=\"_ _1\"/>ts non r<span class=\"_ _1\"/>\u00e9ali<span class=\"lsd1 ws114\">s\u00e9s qui en<span class=\"_ _1\"/> r\u00e9sultent, </span>sont \u00e9l<span class=\"_ _1\"/>imi<span class=\"lsd1 ws114\">n\u00e9s int\u00e9gralement lo<span class=\"_ _1\"/>rs de la consolidation. <span class=\"lscf ws110\">Quand les r\u00e8gl<span class=\"_ _1\"/>es comptables des fil<span class=\"_ _1\"/>iales ne sont pas alig<span class=\"_ _1\"/>n\u00e9es avec celles du<span class=\"_ _1\"/> Groupe, elles sont </span></span>adapt\u00e9es pour garan<span class=\"_ _1\"/>tir l'\u00e9tablissement des \u00e9tat<span class=\"_ _1\"/>s financiers consolid\u00e9s sur la ba<span class=\"_ _1\"/>se de r\u00e8gles compt<span class=\"_ _1\"/>ables uniformes.<span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es modifications de <span class=\"_ _1\"/>pourcentage de d\u00e9tention da<span class=\"_ _1\"/>ns les filiales qu<span class=\"_ _1\"/>i n\u2019entra\u00eenent pas la pe<span class=\"_ _1\"/>rte de contr\u00f4le sur c<span class=\"_ _1\"/>elles<span class=\"ls1 ws0\">-</span><span class=\"ws113\">ci sont comptabilis\u00e9es comme </span></span>des tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>s sur <span class=\"_ _1\"/>capitau<span class=\"_ _1\"/>x prop<span class=\"_ _1\"/>res. To<span class=\"_ _1\"/>ute diff<span class=\"_ _1\"/>\u00e9rence<span class=\"_ _1\"/> entre la<span class=\"_ _7\"/> variation d<span class=\"_ _1\"/>es int\u00e9<span class=\"_ _1\"/>r\u00eats m<span class=\"_ _1\"/>inorita<span class=\"_ _1\"/>ires et<span class=\"_ _1\"/> la ju<span class=\"_ _1\"/>st<span class=\"lsd3 ws118\">e valeu<span class=\"_ _1\"/>r de la <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rtie pay<span class=\"_ _7\"/>\u00e9e ou </span>re\u00e7ue est reconnue di<span class=\"_ _1\"/>rectement parmi les cap<span class=\"_ _1\"/>itaux propres et aff<span class=\"_ _1\"/>ect\u00e9e aux propri\u00e9taire<span class=\"_ _1\"/>s. <span class=\"lsd1 ws114\">Les frais accessoires li\u00e9s \u00e0 l\u2019acquisition ou \u00e0 la<span class=\"_ _1\"/> cession </span>d\u2019int\u00e9r\u00eats minoritaires dans une fili<span class=\"_ _1\"/>ale quand le contr\u00f4le est conserv\u00e9<span class=\"_ _1\"/>, ne sont reconnus en diminution des fonds<span class=\"_ _1\"/> propres que s\u2019ils repr\u00e9sentent des co\u00fbts marginaux direc<span class=\"_ _1\"/>tement li\u00e9s \u00e0 la t<span class=\"_ _1\"/>ransaction sur fonds prop<span class=\"_ _1\"/>res.<span class=\"ls1 ws0\"> </span>Les entreprises communes sont d<span class=\"_ _1\"/>es arrangements conjoints dont les parties qui <span class=\"_ _1\"/>en ont le contr\u00f4le conjoint ont<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">de<span class=\"_ _1\"/>s droit<span class=\"_ _1\"/>s sur les actif<span class=\"_ _1\"/>s et des </span></span>obligations au titre de<span class=\"_ _1\"/>s passifs, relatifs \u00e0 c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-</span>ci. Les arrangement<span class=\"_ _1\"/>s dont la forme et l<span class=\"_ _1\"/>e but sont tels qu<span class=\"_ _1\"/>e les parties sont pour<span class=\"_ _1\"/> ainsi dire les seul<span class=\"_ _1\"/>es sources de flux de <span class=\"_ _1\"/>tr\u00e9sorerie contribuant \u00e0<span class=\"_ _1\"/> la poursuite des a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"lsd3 ws118\">s son<span class=\"_ _1\"/>t consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e des ent<span class=\"_ _1\"/>reprise<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lscf ws118\">communes. </span> </span></span>Quand le <span class=\"_ _1\"/>Groupe <span class=\"_ _1\"/>exerce<span class=\"_ _1\"/> ses activ<span class=\"_ _1\"/>it\u00e9s sou<span class=\"_ _1\"/>s forme<span class=\"_ _1\"/> d\u2019entr<span class=\"_ _1\"/>eprise comm<span class=\"_ _7\"/>une, il reconn<span class=\"_ _1\"/>a\u00eet relat<span class=\"_ _1\"/>ivement <span class=\"_ _1\"/>\u00e0 se<span class=\"_ _1\"/>s int\u00e9r\u00eats a<span class=\"_ _1\"/>pr\u00e8s <span class=\"_ _1\"/>\u00e9liminat<span class=\"lsd2 ws0\">ion<span class=\"_ _7\"/>s inter<span class=\"ls1\">-<span class=\"lsd3 ws121\">entr<span class=\"_ _1\"/>eprises </span></span></span>sa quote<span class=\"ls1 ws0\">-<span class=\"lsd2\">part d<span class=\"_ _7\"/>es actifs e<span class=\"_ _1\"/>t passif<span class=\"_ _1\"/>s et des <span class=\"_ _1\"/>charg<span class=\"_ _1\"/>es et p<span class=\"_ _1\"/>ro<span class=\"lscf ws110\">duits. Le reve<span class=\"_ _1\"/>nu n\u2019est reconnu qu<span class=\"_ _1\"/>e quand l\u2019entreprise commun<span class=\"_ _1\"/>e vend sa product<span class=\"_ _1\"/>ion \u00e0 des </span></span></span>tiers.<span class=\"ls1 ws0\"> </span>Les co<span class=\"ls1 ws0\">-<span class=\"lsd2\">ent<span class=\"_ _1\"/>reprise<span class=\"_ _1\"/>s sont de<span class=\"_ _1\"/>s arr<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts con<span class=\"_ _1\"/>joints d<span class=\"_ _1\"/>ont les<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>es qui <span class=\"_ _1\"/>en ont l<span class=\"_ _1\"/>e contr\u00f4<span class=\"_ _1\"/>le conj<span class=\"_ _1\"/>oint o<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits su<span class=\"_ _1\"/>r l\u2019ac<span class=\"_ _1\"/>tif net d<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e ces<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-</span></span></span></span>entrepris<span class=\"_ _1\"/>es. Le<span class=\"_ _1\"/> contr<span class=\"lscf ws110\">\u00f4le co<span class=\"_ _1\"/>njoint est l\u2019accord cont<span class=\"_ _1\"/>ractuel de partage <span class=\"_ _1\"/>du contr\u00f4le qui n\u2019<span class=\"_ _1\"/>existe que quand les d\u00e9c<span class=\"_ _1\"/>isions concernant les ac<span class=\"_ _1\"/>tivit\u00e9s </span>concern\u00e9e<span class=\"_ _1\"/>s requ<span class=\"_ _1\"/>i\u00e8rent l\u2019a<span class=\"_ _1\"/>ccord u<span class=\"_ _1\"/>nanime <span class=\"_ _1\"/>des pa<span class=\"_ _1\"/>rties par<span class=\"_ _1\"/>tageant l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e. Les co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">entrep<span class=\"_ _1\"/>rises son<span class=\"_ _1\"/>t int<span class=\"_ _1\"/>\u00e9gr\u00e9es dan<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>nsoli<span class=\"lsd1 ws119\">d<span class=\"_ _1\"/>\u00e9s se<span class=\"_ _13\"/>lon la </span></span></span>m\u00e9thode de la m<span class=\"_ _1\"/>ise en \u00e9quivalence. <span class=\"ls1 ws0\"> </span>Les soci<span class=\"_ _1\"/>\u00e9t\u00e9s asso<span class=\"_ _1\"/>ci\u00e9es <span class=\"_ _1\"/>sont celle<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>squelles<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e poss\u00e8de une<span class=\"_ _1\"/> influen<span class=\"_ _1\"/>ce signif<span class=\"_ _1\"/>icative<span class=\"_ _1\"/>. Ces derni<span class=\"_ _1\"/>\u00e8res son<span class=\"_ _1\"/>t d\u00e9fini<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span><span class=\"lsd4\">comme<span class=\"_ _13\"/> d<span class=\"_ _13\"/>es s<span class=\"_ _13\"/>oci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> </span>pour lesquelles le <span class=\"_ _1\"/>Groupe peut participer a<span class=\"_ _1\"/>ux d\u00e9cisions de po<span class=\"_ _1\"/>l<span class=\"lsd3 ws118\">itique fi<span class=\"_ _1\"/>nanci\u00e8re et<span class=\"_ _1\"/> op\u00e9ratio<span class=\"_ _1\"/>nnelle <span class=\"_ _1\"/>sans ex<span class=\"_ _1\"/>ercer un p<span class=\"_ _1\"/>ouvoir d<span class=\"_ _1\"/>e con<span class=\"_ _1\"/>tr\u00f4le sur l<span class=\"_ _1\"/>es soci\u00e9<span class=\"_ _1\"/>t\u00e9s. </span>Ces participations sont i<span class=\"_ _1\"/>nt\u00e9gr\u00e9es dans les com<span class=\"_ _1\"/>ptes selon la m\u00e9<span class=\"_ _1\"/>thode de mise en \u00e9quiv<span class=\"_ _1\"/>alence. <span class=\"ls1 ws0\"> </span>Selon ce<span class=\"_ _1\"/>tte m\u00e9th<span class=\"_ _1\"/>ode, les<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations <span class=\"_ _1\"/>d\u00e9tenue<span class=\"_ _1\"/>s dans l<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s associ<span class=\"_ _1\"/>\u00e9es ou d<span class=\"_ _1\"/>es co<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">entrepr<span class=\"_ _1\"/>ises sont comptabilis\u00e9es \u00e0 l\u2019or<span class=\"_ _1\"/>igine au co\u00fbt </span></span>d'acquisition. Ce co\u00fbt e<span class=\"_ _1\"/>st par la suite aju<span class=\"_ _1\"/>st\u00e9 afin de comptabilis<span class=\"_ _1\"/>er la quote<span class=\"ls1 ws0\">-</span>part du G<span class=\"_ _1\"/>roupe dans le profit/ la pe<span class=\"_ _1\"/>rte (ou autres \u00e9l\u00e9m<span class=\"_ _1\"/>ents du r\u00e9sultat global) de l\u2019entreprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces participations et<span class=\"_ _1\"/> la part du Group<span class=\"_ _1\"/>e dans le r\u00e9sultat de l'ex<span class=\"_ _1\"/>ercice sont pr\u00e9sent\u00e9es dan<span class=\"_ _1\"/>s le bilan et le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s respec<span class=\"_ _1\"/>tivemen<span class=\"_ _1\"/>t comme <span class=\"_ _1\"/>des par<span class=\"_ _1\"/>ticipation<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s mise<span class=\"_ _1\"/>s en \u00e9qu<span class=\"_ _1\"/>ivalence <span class=\"_ _1\"/>et co<span class=\"ls1 ws0\">-<span class=\"lscf ws113\">en<span class=\"_ _1\"/>treprises et comme une quote<span class=\"ls1 ws0\">-</span>part dans le </span></span>r\u00e9su<span class=\"_ _13\"/>lt<span class=\"lsd4 ws94\">a<span class=\"_ _13\"/>t des<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> mis<span class=\"_ _13\"/>es en<span class=\"_ _13\"/> \u00e9quiv<span class=\"_ _13\"/>ale<span class=\"_ _13\"/>nc<span class=\"_ _13\"/>e. <span class=\"ls1 ws0\"> </span></span>Regroup<span class=\"_ _1\"/>ements d\u2019<span class=\"_ _1\"/>entre<span class=\"_ _1\"/>prises Les acqui<span class=\"_ _1\"/>sitions<span class=\"_ _1\"/> d\u2019entre<span class=\"_ _1\"/>prises so<span class=\"_ _1\"/>nt compta<span class=\"_ _1\"/>bilis\u00e9es<span class=\"_ _1\"/> selon l<span class=\"_ _1\"/>a m\u00e9thod<span class=\"_ _1\"/>e de l\u2019a<span class=\"_ _1\"/>cquisitio<span class=\"_ _1\"/>n. La co<span class=\"_ _1\"/>ntrepa<span class=\"_ _1\"/>rtie tran<span class=\"_ _1\"/>sf\u00e9r\u00e9e es<span class=\"_ _1\"/>t mesu<span class=\"_ _1\"/>r\u00e9e <span class=\"lscf ws110\">\u00e0 la juste val<span class=\"_ _1\"/>eur. Cette </span>derni\u00e8r<span class=\"_ _1\"/>e correspo<span class=\"_ _1\"/>nd \u00e0 la<span class=\"_ _1\"/> somme d<span class=\"_ _1\"/>es jus<span class=\"lscf ws110\">te<span class=\"_ _1\"/>s valeurs \u00e0 la date <span class=\"_ _1\"/>d\u2019acquisition des actifs tran<span class=\"_ _1\"/>sf\u00e9r\u00e9s, des dettes encour<span class=\"_ _1\"/>ues au profit des p<span class=\"_ _1\"/>ropri\u00e9taires </span>pr\u00e9c\u00e9den<span class=\"_ _1\"/>ts de l\u2019<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>se cont<span class=\"_ _1\"/>r\u00f4l\u00e9e et d<span class=\"_ _1\"/>es instr<span class=\"_ _1\"/>uments <span class=\"_ _1\"/>de capita<span class=\"_ _1\"/>ux propr<span class=\"_ _1\"/>es \u00e9mis,<span class=\"_ _1\"/> le tout<span class=\"_ _1\"/> \u00e9tant \u00e9ch<span class=\"_ _1\"/>ang\u00e9 co<span class=\"_ _1\"/>ntre l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e de<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">l\u2019entreprise<span class=\"_ _1\"/> acquise. </span></span>Les co<span class=\"_ _1\"/>\u00fbts li\u00e9s \u00e0<span class=\"_ _7\"/> l\u2019acquisitio<span class=\"_ _1\"/>n sont <span class=\"_ _1\"/>pris<span class=\"_ _1\"/> en <span class=\"lsd1 ws119\">charge dans le <span class=\"lscf ws110\">compte de r\u00e9sultats d<span class=\"_ _1\"/>ans la p\u00e9riode au <span class=\"_ _1\"/>cours de laquelle ils<span class=\"_ _1\"/> sont encourus<span class=\"lsd2 ws115\">. <span class=\"ls1 ws0\"> </span></span></span></span>A la date d\u2019acqui<span class=\"_ _1\"/>sition, les actifs identifiables acqu<span class=\"_ _1\"/>is et les passifs r<span class=\"_ _1\"/>epris sont comptabilis\u00e9<span class=\"_ _1\"/>s \u00e0 leurs justes valeu<span class=\"_ _1\"/>rs<span class=\"ls1 ws0\"> </span>\u00e0 cette date. Il en v<span class=\"_ _1\"/>a de m\u00eame po<span class=\"_ _1\"/>ur les actifs<span class=\"_ _1\"/> et le<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> non enco<span class=\"_ _1\"/>re recon<span class=\"_ _1\"/>nus dan<span class=\"_ _1\"/>s le bila<span class=\"_ _1\"/>n de l\u2019en<span class=\"_ _7\"/>tr<span class=\"_ _13\"/>eprise<span class=\"_ _1\"/> acquise<span class=\"_ _1\"/>. Il s\u2019ag<span class=\"_ _1\"/>it essen<span class=\"_ _1\"/>tiellemen<span class=\"_ _1\"/>t de bas<span class=\"_ _1\"/>es de d<span class=\"_ _1\"/>on<span class=\"ws123\">n\u00e9es clien<span class=\"_ _1\"/>ts et de marque<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les int\u00e9r\u00ea<span class=\"_ _1\"/>ts mino<span class=\"_ _1\"/>ritaires <span class=\"lsd1 ws114\">sont initialement<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">comp<span class=\"_ _1\"/>tabilis\u00e9s au prorata d<span class=\"_ _1\"/>e leur participation dans<span class=\"_ _1\"/> l\u2019actif net de l\u2019en<span class=\"_ _1\"/>treprise acquise. <span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls103 ws154\">Evaluation du co<span class=\"_ _1\"/>ntr\u00f4le d\u2019e<span class=\"_ _1\"/>n<span class=\"ls104 ws155\">tit\u00e9s constitu\u00e9es dans le cadre du d\u00e9ploiement<span class=\"_ _13\"/> du r\u00e9seau fibre<span class=\"ls1 ws0\"> </span></span></span>Dans le cadre de son o<span class=\"_ _1\"/>bjectif ultim<span class=\"_ _1\"/>e, qui est de connecter l<span class=\"_ _1\"/>a Belgique gr\u00e2ce \u00e0<span class=\"_ _1\"/> un r\u00e9seau ouvert <span class=\"_ _1\"/>et pr\u00eat pour l\u2019avenir o<span class=\"_ _1\"/>ffrant<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">une conn<span class=\"_ _1\"/>ectivit<span class=\"_ _1\"/>\u00e9 \u00e0 hau<span class=\"_ _1\"/>t </span></span>ou tr\u00e8s haut d\u00e9bit \u00e0<span class=\"_ _1\"/> chaque foyer <span class=\"_ _1\"/>et entreprise, y compris dans<span class=\"_ _1\"/> les zones moins dens<span class=\"_ _1\"/>\u00e9ment peupl\u00e9es, Proximus<span class=\"_ _1\"/> a <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsd2 ws117\">cr\u00e9<span class=\"_ _1\"/>\u00e9 trois soci\u00e9<span class=\"_ _1\"/>t\u00e9s distin<span class=\"_ _1\"/>ctes, </span></span></span>Fiberklaar, Unifiber et <span class=\"_ _1\"/>Glasfaser Ostbelgien, pour <span class=\"_ _1\"/>acc\u00e9l\u00e9rer le d\u00e9ploiement<span class=\"_ _1\"/> de la fibre optique <span class=\"_ _1\"/><span class=\"lsd3 ws121\">respecti<span class=\"_ _1\"/>vement <span class=\"lsd1 ws119\">en Flandre, en Wallonie et dans <span class=\"_ _13\"/>la </span></span>Communa<span class=\"ws110\">ut\u00e9 germanophone<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span>Ces troi<span class=\"_ _1\"/>s <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-</span><span class=\"ws118\">entrep<span class=\"_ _1\"/>rises on<span class=\"_ _1\"/>t pour <span class=\"_ _1\"/>mission d'\u00e9<span class=\"_ _1\"/>tudier,<span class=\"_ _1\"/> de concev<span class=\"_ _1\"/>oir, d<span class=\"_ _1\"/>e construi<span class=\"_ _1\"/>re, d'en<span class=\"_ _1\"/>treteni<span class=\"_ _1\"/>r, de mett<span class=\"_ _1\"/>re \u00e0 n<span class=\"_ _1\"/>iveau, de<span class=\"_ _1\"/> poss\u00e9de<span class=\"_ _1\"/>r, de d<span class=\"_ _1\"/>\u00e9ploy<span class=\"lse7 ws131\">er, </span></span></span>d'explo<span class=\"_ _1\"/>iter et de comme<span class=\"_ _1\"/>rcialiser <span class=\"lscf ws118\">l\u2019i<span class=\"_ _1\"/>nfrastructure <span class=\"lsd5 ws129\">de f<span class=\"_ _13\"/>ibr<span class=\"_ _13\"/>e<span class=\"_ _13\"/> opt<span class=\"_ _13\"/>iq<span class=\"_ _13\"/>ue </span><span class=\"ws110\">dont le r\u00e9seau doit couv<span class=\"_ _1\"/>rir <span class=\"ls1 ws0\">l<span class=\"lsd1 ws119\">a connexion </span></span>au domicile (le <span class=\"lse6 ws12f\">Fib<span class=\"_ _13\"/>er<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsdf ws12e\">To</span>-<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">The<span class=\"ls1 ws0\">-<span class=\"lsf7 ws152\">H<span class=\"_ _13\"/>ome<span class=\"_ _13\"/> </span></span></span></span></span></span></span>network \"r\u00e9seau FTTH\"<span class=\"lscf ws110\">), avec un<span class=\"_ _1\"/>e vitesse de d\u00e9ploiemen<span class=\"_ _1\"/>t minimale, une amb<span class=\"_ _1\"/>ition de couverture par<span class=\"_ _1\"/> zone d\u00e9finie<span class=\"lsd1 ws119\">, une certaine qualit\u00e9 technique </span></span>(vitesse,<span class=\"_ _1\"/> capacit<span class=\"_ _1\"/>\u00e9, etc.)<span class=\"_ _1\"/>. Les r\u00e9<span class=\"_ _1\"/>seaux \u00e0 co<span class=\"_ _1\"/>nstruir<span class=\"_ _1\"/>e seront o<span class=\"_ _1\"/>uverts <span class=\"_ _1\"/>e<span class=\"lsd4\">t <span class=\"_ _13\"/>neutr<span class=\"_ _13\"/>es,<span class=\"_ _13\"/> c'e<span class=\"_ _13\"/>st<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">dire mis \u00e0 la dispositio<span class=\"_ _1\"/>n de tous les fournisseurs de<span class=\"_ _1\"/> services \u00e0 des </span></span></span>condition<span class=\"_ _1\"/>s non <span class=\"_ _1\"/>exclusive<span class=\"_ _1\"/>s et non<span class=\"_ _1\"/> discrimin<span class=\"_ _1\"/>atoires<span class=\"_ _1\"/> afin d<span class=\"_ _1\"/>e permet<span class=\"_ _1\"/>tre aux<span class=\"_ _1\"/> fournisseu<span class=\"_ _1\"/>rs de s<span class=\"_ _1\"/>ervices (<span class=\"_ _1\"/>Proxim<span class=\"_ _1\"/>us par ex<span class=\"_ _1\"/>emple) de<span class=\"_ _1\"/> se<span class=\"ls1 ws0\"> </span><span class=\"ws121\">conc<span class=\"_ _1\"/>urrencer<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">sur<span class=\"_ _13\"/> l<span class=\"_ _13\"/>e </span></span></span>march\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">dat<span class=\"_ _13\"/>a pe<span class=\"_ _13\"/>r<span class=\"_ _13\"/>for<span class=\"_ _13\"/>man<span class=\"_ _13\"/>t</span> <span class=\"_ _13\"/></span><span class=\"ws110\">(Gbps m<span class=\"_ _1\"/>arket)<span class=\"ls1 ws0\">. </span></span>Dans son \u00e9valuation du type de <span class=\"_ _1\"/>contr\u00f4le qu'elle exerce sur ce<span class=\"_ _1\"/>s soci\u00e9t\u00e9s (contr\u00f4le seul, contr\u00f4le conjoint o<span class=\"_ _1\"/>u influence signif<span class=\"ws119\">icative), Proximus a </span>identif<span class=\"_ _1\"/>i\u00e9 quell<span class=\"_ _1\"/>es \u00e9tai<span class=\"_ _1\"/>ent les<span class=\"_ _1\"/> activi<span class=\"_ _1\"/>t\u00e9s pe<span class=\"_ _1\"/>rtinentes<span class=\"_ _1\"/> des <span class=\"_ _1\"/>soci\u00e9t\u00e9<span class=\"_ _1\"/>s, comm<span class=\"_ _1\"/>ent le<span class=\"_ _1\"/>s <span class=\"lsd3 ws118\">d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant ces<span class=\"_ _1\"/> activit\u00e9<span class=\"_ _1\"/>s \u00e9taient<span class=\"_ _1\"/> prises <span class=\"_ _1\"/>et si ell<span class=\"_ _1\"/>e obten<span class=\"_ _1\"/>ait un </span>Conversion de devises Les \u00e9ta<span class=\"_ _1\"/>ts financi<span class=\"_ _1\"/>ers indiv<span class=\"_ _1\"/>iduels<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>q<span class=\"lscf ws110\">ue filiale du Group<span class=\"_ _1\"/>e sont \u00e9tablis dans la<span class=\"_ _1\"/> devise de l\u2019environnem<span class=\"_ _1\"/>ent \u00e9conomique principal<span class=\"_ _1\"/> dans lequel l\u2019entit<span class=\"_ _1\"/>\u00e9 </span>exerce <span class=\"_ _1\"/>ses activ<span class=\"_ _1\"/>it\u00e9s. Qua<span class=\"_ _1\"/>nd les fa<span class=\"_ _1\"/>cteur<span class=\"_ _1\"/>s en prend<span class=\"_ _7\"/>r<span class=\"_ _13\"/>e en <span class=\"_ _1\"/>compte s<span class=\"_ _1\"/>uivant l\u2019I<span class=\"_ _1\"/>AS 21 p<span class=\"_ _1\"/>our d\u00e9t<span class=\"_ _1\"/>erminer la<span class=\"_ _1\"/> devise f<span class=\"_ _1\"/>onction<span class=\"_ _1\"/>nelle son<span class=\"_ _1\"/>t a<span class=\"lsd1 ws114\">mbivalents et la devi<span class=\"lsd4 ws128\">se </span></span>rendemen<span class=\"_ _1\"/>t variabl<span class=\"_ _7\"/>e de son int<span class=\"_ _1\"/>eraction<span class=\"_ _1\"/> avec el<span class=\"_ _1\"/>les, via, <span class=\"_ _1\"/>entre a<span class=\"_ _1\"/>utres, l'<span class=\"_ _1\"/>exercice<span class=\"_ _1\"/> de ses d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e vote. <span class=\"_ _1\"/>D'autres<span class=\"_ _1\"/> faits et <span class=\"_ _1\"/>circonst<span class=\"_ _1\"/>ances ont<span class=\"_ _1\"/> \u00e9gale<span class=\"_ _1\"/>ment \u00e9t<span class=\"_ _1\"/>\u00e9 pris en compte dan<span class=\"_ _1\"/>s l'\u00e9valuati<span class=\"lsd3 ws118\">on, t<span class=\"_ _1\"/>els que le<span class=\"_ _1\"/>s objectif<span class=\"_ _7\"/>s sociaux des<span class=\"_ _1\"/> soci\u00e9t\u00e9s,<span class=\"_ _7\"/> la nature e<span class=\"_ _1\"/>t les autr<span class=\"_ _1\"/>es actio<span class=\"_ _7\"/>nnaires des so<span class=\"_ _1\"/>ci\u00e9t\u00e9s,<span class=\"_ _1\"/> l'existen<span class=\"_ _1\"/>ce de<span class=\"_ _1\"/> contexte<span class=\"_ _1\"/>s </span>convenus et n\u00e9goci\u00e9<span class=\"_ _1\"/>s au pr\u00e9alable et la d\u00e9<span class=\"_ _1\"/>pendance des soci\u00e9t\u00e9s<span class=\"_ _1\"/> vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">vis de leurs actionnaires en tan<span class=\"_ _1\"/>t que sources de flux de tr\u00e9s<span class=\"lsd3 ws121\">o<span class=\"_ _1\"/>rerie </span></span></span>contribuant \u00e0 la continuit\u00e9 de leurs op\u00e9rations.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus<span class=\"_ _1\"/> a con<span class=\"_ _1\"/>clu qu'ell<span class=\"_ _1\"/>e ne cont<span class=\"_ _1\"/>r\u00f4lait pa<span class=\"_ _7\"/>s<span class=\"_ _13\"/> seule<span class=\"_ _1\"/> ces troi<span class=\"_ _1\"/>s entit\u00e9<span class=\"_ _1\"/>s car l<span class=\"_ _1\"/>es d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant l<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s iden<span class=\"_ _1\"/>tifi\u00e9es co<span class=\"_ _1\"/><span class=\"lscf ws110\">mme pertinentes <span class=\"_ _1\"/>dans le </span>context<span class=\"_ _1\"/>e des acco<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ds sig<span class=\"_ _1\"/>n\u00e9s avec l<span class=\"_ _7\"/>es co<span class=\"ls1 ws0\">-<span class=\"lsd1 ws11a\">investisseu</span></span>rs ne son<span class=\"_ _7\"/>t pas prises<span class=\"_ _1\"/> seules pa<span class=\"_ _1\"/>r Proxi<span class=\"_ _1\"/>mus. Ce<span class=\"_ _1\"/>s d\u00e9cis<span class=\"_ _1\"/>ions con<span class=\"_ _1\"/>cernent e<span class=\"_ _1\"/>ssentiel<span class=\"_ _1\"/>lement l'approbation du budge<span class=\"_ _1\"/>t, la nomination et l<span class=\"_ _1\"/>e licenciement des cad<span class=\"_ _1\"/>res sup\u00e9rieurs, la co<span class=\"_ _1\"/>mmercialisation de l'o<span class=\"_ _1\"/>ffre, la construction du r<span class=\"_ _1\"/>\u00e9seau. Par ailleurs, sur base des info<span class=\"lsd1 ws114\">rmations dont elle disposait au moment o\u00f9 <span class=\"_ _1\"/>elle a conclu qu'elle ne contr\u00f4lait pas ces<span class=\"_ _1\"/> entit\u00e9s, Proximus ne s\u2019attend <span class=\"lscf ws118\">pas<span class=\"ls1 ws0\"> \u00e0 </span></span></span>\u00eatre substantiellement la seule source de<span class=\"_ _1\"/> flux de tr\u00e9sorerie contribuant \u00e0 la continuit\u00e9 <span class=\"_ _1\"/>de l'exploitation de ces entit\u00e9s.<span class=\"ls1 ws0\"> </span>Sur <span class=\"lsd3 ws118\">cette ba<span class=\"_ _1\"/>se, le Gro<span class=\"_ _1\"/>upe a<span class=\"_ _1\"/> conclu q<span class=\"_ _1\"/>ue les inv<span class=\"_ _1\"/>estissem<span class=\"_ _1\"/>ents dan<span class=\"_ _1\"/>s Fibe<span class=\"_ _1\"/>rklaar,<span class=\"_ _1\"/> Unifiber <span class=\"_ _1\"/>et Gla<span class=\"_ _1\"/>sfaser O<span class=\"_ _1\"/>stbelgien, <span class=\"_ _1\"/>se qualif<span class=\"_ _1\"/>ient actu<span class=\"_ _1\"/>e<span class=\"lsd1 ws119\">llement et </span></span>respectiv<span class=\"_ _1\"/>ement co<span class=\"_ _1\"/>mme e<span class=\"_ _1\"/>ntrepris<span class=\"_ _1\"/>e associ\u00e9<span class=\"_ _1\"/>e, co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise et en<span class=\"_ _1\"/>treprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces co<span class=\"_ _1\"/>nclusion<span class=\"_ _1\"/>s sont contr\u00f4<span class=\"_ _1\"/>l\u00e9es p\u00e9rio<span class=\"_ _1\"/>diq<span class=\"lsd5 ws129\">uem<span class=\"_ _13\"/>ent<span class=\"_ _13\"/> \u00e0 la<span class=\"_ _13\"/> lum<span class=\"_ _13\"/>i\u00e8<span class=\"_ _13\"/>re<span class=\"_ _13\"/> de<span class=\"_ _13\"/><span class=\"lsde ws122\">s </span></span></span>crit\u00e8res<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsda ws122\">de contr<span class=\"_ _13\"/>\u00f4le<span class=\"lsd5 ws129\">, de<span class=\"_ _13\"/>s<span class=\"_ _13\"/> fai<span class=\"_ _13\"/>ts s<span class=\"_ _13\"/>ous<span class=\"_ _13\"/></span></span>-<span class=\"lscf ws110\">jacents, de la gouv<span class=\"_ _1\"/>ernance et des accor<span class=\"_ _1\"/>ds existants entre les<span class=\"_ _1\"/> actionnaires ou avec<span class=\"_ _1\"/> les soci\u00e9t\u00e9s.<span class=\"ls1 ws0\"> </span></span></span>fonctionnelle ne va pas de soi, le <span class=\"_ _1\"/>management exerce son jugemen<span class=\"_ _1\"/>t afin de d\u00e9terminer la devise fonct<span class=\"_ _1\"/>ionnelle qui repr\u00e9sente de mani\u00e8r<span class=\"_ _1\"/>e la plus fid\u00e8le l<span class=\"_ _1\"/>es effets<span class=\"_ _1\"/> \u00e9conom<span class=\"_ _1\"/>iques r\u00e9s<span class=\"_ _1\"/>ultant d<span class=\"_ _1\"/>es tra<span class=\"_ _1\"/>nsaction<span class=\"_ _1\"/>s, des \u00e9v<span class=\"_ _1\"/>\u00e8nemen<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>es condit<span class=\"_ _1\"/>ions les<span class=\"_ _1\"/> sous<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">tendan<span class=\"_ _13\"/>t.</span> </span>L<span class=\"lsd3 ws118\">es op\u00e9ra<span class=\"_ _1\"/>tions en <span class=\"_ _1\"/>devise<span class=\"_ _1\"/>s \u00e9trang<span class=\"_ _1\"/>\u00e8res sont<span class=\"_ _1\"/> reconnu<span class=\"_ _1\"/>es en d<span class=\"_ _1\"/>evises f<span class=\"_ _1\"/>onctionnell<span class=\"_ _7\"/>es d\u00e8s leur p<span class=\"_ _1\"/>remier en<span class=\"_ _1\"/>regi<span class=\"_ _1\"/>strement, au<span class=\"_ _7\"/> t<span class=\"_ _13\"/>aux d<span class=\"_ _1\"/>e chan<span class=\"lscf ws110\">ge e<span class=\"_ _1\"/>n vigueur \u00e0 la </span></span>date de la transaction. Les actifs e<span class=\"_ _1\"/>t passifs mon\u00e9taires libell\u00e9s en devi<span class=\"_ _1\"/>ses \u00e9trang\u00e8res sont convertis dans la d<span class=\"lsd3 ws118\">ev<span class=\"_ _1\"/>ise fon<span class=\"_ _1\"/>ctionnell<span class=\"_ _1\"/>e de l\u2019<span class=\"_ _1\"/>entit\u00e9 \u00e0 la<span class=\"_ _1\"/> date </span>de cl\u00f4ture sur la bas<span class=\"_ _1\"/>e du taux de c<span class=\"_ _1\"/>hange en vigueur \u00e0 <span class=\"_ _1\"/>cette date. <span class=\"lsd2 ws0\">Les<span class=\"_ _1\"/> actifs e<span class=\"_ _1\"/>t pass<span class=\"_ _1\"/>ifs non<span class=\"ls1\">-<span class=\"lscf ws110\">mon<span class=\"_ _1\"/>\u00e9taires en devi<span class=\"_ _1\"/>ses \u00e9trang\u00e8res ne sont<span class=\"_ _1\"/> pas r\u00e9\u00e9valu\u00e9s. </span></span></span>Les \u00e9ca<span class=\"_ _1\"/>rts de chan<span class=\"_ _1\"/>ge net<span class=\"_ _1\"/>s surven<span class=\"_ _1\"/>ant lo<span class=\"_ _1\"/>rs de la co<span class=\"_ _1\"/>nversio<span class=\"_ _1\"/>n des a<span class=\"_ _1\"/>ctifs et d<span class=\"_ _1\"/>es pas<span class=\"_ _1\"/>sifs mon<span class=\"_ _1\"/>\u00e9taires so<span class=\"_ _1\"/>nt insc<span class=\"_ _1\"/>rits au<span class=\"_ _1\"/> poste \"d\u00e9<span class=\"_ _1\"/>penses<span class=\"_ _1\"/> non li\u00e9e<span class=\"_ _1\"/>s \u00e0 la f<span class=\"_ _1\"/>orce de travail\" dans le <span class=\"_ _1\"/>compte de r\u00e9sultats de<span class=\"_ _1\"/> l'exercice au cours duqu<span class=\"_ _1\"/>el ils sont survenus.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>\u00c9tats financiers des activit\u00e9s \u00e0 l\u2019\u00e9tranger Le Groupe d\u00e9termine l<span class=\"_ _1\"/>a devise fonction<span class=\"lsd1 ws114\">nelle (i.e.<span class=\"_ _1\"/> la devise de l\u2019environnement \u00e9conomiqu<span class=\"_ _1\"/>e principal dans lequel la filiale exerce ses ac<span class=\"_ _1\"/>tivit\u00e9s) </span>individuellement pour chaqu<span class=\"_ _1\"/>e filiale faisant partie<span class=\"_ _1\"/> du p\u00e9rim\u00e8tre de co<span class=\"_ _1\"/>nsolidation. Les \u00e9tablissem<span class=\"_ _1\"/>ents \u00e0 l\u2019\u00e9tranger faisant <span class=\"_ _1\"/>pa<span class=\"lsd2 ws0\">rtie in<span class=\"_ _1\"/>t\u00e9grant<span class=\"_ _1\"/>e de la </span>ma<span class=\"ws110\">ison m\u00e8re (Proximus<span class=\"_ _1\"/> SA) i.e. menant leurs aff<span class=\"_ _1\"/>aires comme si <span class=\"_ _1\"/>elles \u00e9taient une extension <span class=\"_ _1\"/>des op\u00e9rations de la m<span class=\"_ _1\"/>aison m\u00e8re, ont<span class=\"ls1 ws0\"> </span><span class=\"ws113\">l\u2019eu<span class=\"_ _1\"/>ro comme </span></span>devise fonctionnelle. <span class=\"ls1 ws0\"> </span>Les r\u00e9sultats et la position financi\u00e8<span class=\"_ _1\"/>re d\u2019entit\u00e9s ayant une devise fonctionnelle autre qu<span class=\"_ _1\"/>e l\u2019e<span class=\"lscf ws110\">uro sont reprises dans<span class=\"_ _1\"/> les comptes du<span class=\"_ _1\"/> Groupe Proximus </span>comme suit<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">: </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les actifs et passifs (y <span class=\"_ _1\"/>compris les co<span class=\"_ _1\"/>mparatifs) sont convertis au<span class=\"_ _1\"/> taux de cl\u00f4ture \u00e0 la da<span class=\"_ _1\"/>te des \u00e9tats fin<span class=\"_ _1\"/>anciers<span class=\"ls1 ws0\">. </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les produits et les cha<span class=\"_ _1\"/>rges sont convertis au <span class=\"_ _1\"/>taux de change en v<span class=\"_ _1\"/>igueur \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">la d<span class=\"_ _13\"/>ate<span class=\"_ _13\"/> de<span class=\"_ _13\"/> la t<span class=\"_ _13\"/>ran<span class=\"_ _13\"/>s<span class=\"_ _13\"/>act<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n.</span> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les int\u00e9r\u00eats minoritaires sont<span class=\"_ _1\"/> convertis au taux d<span class=\"_ _1\"/>e change en v<span class=\"_ _1\"/>igueur \u00e0 la date de l<span class=\"_ _1\"/>a transaction.<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Tous les \u00e9carts de ch<span class=\"_ _1\"/>ange qui en r\u00e9sultent<span class=\"_ _1\"/> sont reconnus pa<span class=\"_ _1\"/>rmi les autres \u00e9l\u00e9ment<span class=\"_ _1\"/>s du r\u00e9sultat global <span class=\"_ _1\"/>relatif \u00e0 cette <span class=\"lsd3 ws123\">ent<span class=\"_ _1\"/>it\u00e9 \u00e9trang<span class=\"_ _1\"/>\u00e8re et</span></span>pris dans le compte d<span class=\"_ _1\"/>e r\u00e9sultat.<span class=\"ls1 ws0\"> </span>Goodwill Le Goodw<span class=\"_ _1\"/>ill rep<span class=\"_ _1\"/>r\u00e9sente l\u2019<span class=\"_ _1\"/>exc\u00e8s d<span class=\"_ _1\"/>e la somm<span class=\"_ _1\"/>e de la<span class=\"_ _1\"/> contrep<span class=\"_ _1\"/>artie t<span class=\"_ _1\"/>ransf\u00e9r\u00e9e,<span class=\"_ _1\"/> du mon<span class=\"_ _1\"/>tant des <span class=\"_ _1\"/>\u00e9ventuel<span class=\"_ _7\"/>s<span class=\"_ _13\"/> int\u00e9r\u00eat<span class=\"_ _1\"/>s minori<span class=\"_ _1\"/>taires e<span class=\"_ _1\"/>t d<span class=\"lsd5 ws129\">e la<span class=\"_ _13\"/> jus<span class=\"_ _13\"/>te<span class=\"_ _13\"/> vale<span class=\"_ _13\"/>ur<span class=\"_ _13\"/> de<span class=\"_ _13\"/> la </span>participation pr\u00e9alablement d\u00e9tenue par rapp<span class=\"ws110\">ort \u00e0 la j<span class=\"_ _1\"/>uste valeur net<span class=\"_ _1\"/>te des actifs, passifs et pa<span class=\"_ _1\"/>ssifs \u00e9ventuels identifiables<span class=\"_ _1\"/> acquis dans le cadr<span class=\"_ _1\"/>e d\u2019un </span>regroupem<span class=\"_ _7\"/>ent d'entrep<span class=\"_ _1\"/>rises. Lo<span class=\"_ _1\"/>rsque le<span class=\"_ _1\"/> Groupe <span class=\"_ _1\"/>acquiert l<span class=\"_ _7\"/>e contr\u00f4le, l<span class=\"_ _1\"/>a participa<span class=\"_ _7\"/>ti<span class=\"_ _13\"/>on p<span class=\"_ _1\"/>r\u00e9c\u00e9demmen<span class=\"_ _7\"/>t<span class=\"_ _13\"/> d\u00e9tenu<span class=\"_ _1\"/>e est l<span class=\"_ _1\"/>e cas \u00e9ch<span class=\"_ _1\"/>\u00e9ant r<span class=\"_ _1\"/>\u00e9\u00e9valu\u00e9e \u00e0<span class=\"_ _1\"/> la juste<span class=\"_ _1\"/> v<span class=\"lscf ws110\">aleur au travers du <span class=\"_ _1\"/>compte de r\u00e9<span class=\"_ _1\"/>sultats. <span class=\"ls1 ws0\"> </span></span>Les changements dan<span class=\"_ _1\"/>s les contreparties \u00e9v<span class=\"_ _1\"/>entuelles et inclus dans l<span class=\"_ _1\"/>a contrepartie transf\u00e9r\u00e9e mo<span class=\"_ _1\"/>difient le goodw<span class=\"_ _1\"/>ill quand ils se produis<span class=\"_ _1\"/>ent au cours de la p\u00e9riode d\u2019allo<span class=\"_ _1\"/>cation provisoire du p<span class=\"_ _1\"/>rix et quand ils conc<span class=\"_ _1\"/>ernent des faits et ci<span class=\"_ _1\"/>rconstances existants <span class=\"_ _1\"/>\u00e0 la date d\u2019acquisition.<span class=\"_ _1\"/> Dans les autres cas, <span class=\"_ _1\"/>en fonction<span class=\"_ _1\"/> de la cla<span class=\"_ _1\"/>ssifica<span class=\"_ _1\"/>tion de c<span class=\"_ _1\"/>es co<span class=\"_ _1\"/>ntrepartie<span class=\"_ _1\"/>s \u00e9ven<span class=\"_ _1\"/>tuelles pa<span class=\"_ _1\"/>rmi le<span class=\"_ _1\"/>s capitaux<span class=\"_ _1\"/> propre<span class=\"_ _1\"/>s ou non,<span class=\"_ _1\"/> les cha<span class=\"_ _1\"/>ngements <span class=\"_ _1\"/>sont en<span class=\"_ _1\"/>regi<span class=\"lsd1 ws114\">str\u00e9s via le<span class=\"_ _1\"/>s capitaux </span>propres<span class=\"_ _13\"/> ou le comp<span class=\"lsdd ws125\">te d<span class=\"_ _13\"/>e r\u00e9s<span class=\"_ _13\"/>ulta<span class=\"_ _13\"/>ts. <span class=\"ls1 ws0\"> </span></span>Les frais connexes \u00e0 l\u2019ac<span class=\"_ _1\"/>quisition sont imm\u00e9dia<span class=\"_ _1\"/>tement pris en compt<span class=\"_ _1\"/>e de r\u00e9sultats et le<span class=\"_ _1\"/>s int\u00e9r\u00eats minoritaires sont<span class=\"_ _1\"/> \u00e9valu\u00e9s, \u00e0 la date<span class=\"_ _1\"/> d\u2019acquisition, soit \u00e0 leur juste valeur, soit selon l<span class=\"_ _1\"/>eur quote<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">part dans l\u2019actif n<span class=\"_ _1\"/>et la soci\u00e9t\u00e9 acquise<span class=\"lsd2 ws0\">.<span class=\"_ _1\"/> Ce choix<span class=\"_ _1\"/> se fa<span class=\"_ _1\"/>it tran<span class=\"_ _1\"/>saction p<span class=\"_ _1\"/>ar tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>. <span class=\"ls1\"> </span></span></span></span>Le goodwill est r<span class=\"_ _1\"/>econnu au co\u00fbt d\u2019acqui<span class=\"_ _1\"/>sition et n\u2019est pas amor<span class=\"_ _1\"/>ti mais est soumis \u00e0<span class=\"_ _1\"/> un test annuel de p<span class=\"_ _1\"/>erte de valeur au niv<span class=\"_ _1\"/>e<span class=\"ws113\">au de <span class=\"_ _13\"/>l\u2019unit\u00e9 g\u00e9n\u00e9ratrice </span>de tr\u00e9sorerie \u00e0 laquelle<span class=\"_ _1\"/> il est rattach\u00e9 ain<span class=\"_ _1\"/>si que quand il y <span class=\"_ _1\"/>a une indication de pe<span class=\"_ _1\"/>rte de valeur au niv<span class=\"_ _1\"/>eau de l\u2019unit\u00e9 g\u00e9n\u00e9ratrice d<span class=\"_ _1\"/>e tr\u00e9sorerie \u00e0 laquelle le goodwill a \u00e9t\u00e9 r<span class=\"_ _1\"/>attach\u00e9. Le Grou<span class=\"_ _1\"/>pe suit le goodwill au niv<span class=\"_ _1\"/>eau des segments op<span class=\"_ _1\"/>\u00e9rationnels, celui<span class=\"ls1 ws0\">-</span>ci ref<span class=\"_ _1\"/>l\u00e9tant la mani\u00e8re dont le G<span class=\"_ _1\"/>roupe g\u00e8re ses op\u00e9r<span class=\"lsdd ws11b\">a<span class=\"_ _13\"/>tion<span class=\"_ _13\"/>s.<span class=\"ls1 ws0\"> </span></span>Immobilisations incorporelles avec une dur\u00e9e de vie limit\u00e9e Les immo<span class=\"_ _1\"/>bilisatio<span class=\"_ _1\"/>ns inco<span class=\"_ _1\"/>rporelles <span class=\"_ _1\"/>compren<span class=\"_ _1\"/>nent prin<span class=\"_ _1\"/>cipalem<span class=\"_ _1\"/>ent la lic<span class=\"_ _1\"/>ence GSM<span class=\"_ _1\"/> (Global<span class=\"_ _1\"/> System<span class=\"_ _1\"/> for Mob<span class=\"_ _1\"/>ile commun<span class=\"_ _7\"/>ications), la<span class=\"_ _1\"/> lic<span class=\"lsd1 ws114\">ence UMTS </span>(Universal Mobile Telecommunication System), l<span class=\"_ _1\"/>es lic<span class=\"lsd3 ws121\">ences spe<span class=\"_ _1\"/>ctres <span class=\"_ _1\"/>4G<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et 5G<span class=\"lscf ws110\">, les client<span class=\"_ _1\"/>\u00e8les et marque<span class=\"_ _1\"/>s acquises lors de regroup<span class=\"_ _1\"/>ements </span></span></span>d\u2019entreprises, des logiciel<span class=\"_ _1\"/>s d\u00e9velopp\u00e9s au sein<span class=\"_ _1\"/> ou acquis en dehor<span class=\"_ _1\"/>s du Groupe et d\u2019aut<span class=\"_ _1\"/>res immobilisations incorporelles<span class=\"_ _1\"/> telles que les droits de footb<span class=\"_ _1\"/>all et de d<span class=\"_ _7\"/>iffusion. <span class=\"ls1\"> </span>Le<span class=\"lscf ws110\">s immobilisations inco<span class=\"_ _1\"/>rporelles ayant une dur\u00e9e d<span class=\"_ _1\"/>e vie d\u00e9termin\u00e9e acqu<span class=\"_ _1\"/>ises s\u00e9par\u00e9ment son<span class=\"_ _1\"/>t \u00e9valu\u00e9es lors de<span class=\"_ _1\"/> leur comptabilisa<span class=\"lsd2 ws0\">tion<span class=\"_ _1\"/> initia<span class=\"_ _1\"/>le \u00e0 l<span class=\"_ _1\"/>eur </span></span>co\u00fbt d\u2019acquisition. Seule<span class=\"ls1 ws0\"> <span class=\"lsd2\">la<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>e fixe d<span class=\"_ _1\"/>u prix<span class=\"_ _1\"/> est activ<span class=\"_ _7\"/>\u00e9e. Le co\u00fbt<span class=\"_ _1\"/> d\u2019acq<span class=\"_ _1\"/>uisition d<span class=\"_ _1\"/>es immo<span class=\"_ _1\"/>bilis<span class=\"_ _1\"/>ations in<span class=\"_ _1\"/>corp<span class=\"_ _1\"/><span class=\"lscf ws110\">orelles acquises dans le <span class=\"_ _1\"/>cadre d\u2019un </span></span></span>regroupement d\u2019entrepri<span class=\"_ _1\"/>ses est leur juste valeu<span class=\"_ _1\"/>r \u00e0 la date d\u2019acquisi<span class=\"_ _1\"/>tion.<span class=\"ls1 ws0\"> </span>Le Groupe capitalise<span class=\"_ _1\"/> certains frais encourus da<span class=\"_ _1\"/>ns le cadre de l'achat<span class=\"_ _1\"/> ou du d\u00e9veloppem<span class=\"_ _1\"/>ent de logiciels \u00e0 usag<span class=\"_ _1\"/>e interne<span class=\"ls1 ws0\"> <span class=\"lsd2 ws117\">ainsi q<span class=\"_ _1\"/>ue certain<span class=\"_ _1\"/>s co\u00fbts de<span class=\"ls1 ws0\"> </span></span></span>production media<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">lorsque l<span class=\"_ _1\"/>es conditions suivantes sont r\u00e9unies : c<span class=\"_ _1\"/>es frais sont identifiables, le Groupe c<span class=\"_ _1\"/>ontr\u00f4le les actifs concern\u00e9s et les <span class=\"_ _1\"/><span class=\"lscf ws118\">avantages </span></span></span>futurs<span class=\"_ _1\"/> li\u00e9s \u00e0 l<span class=\"_ _1\"/>\u2019utilisa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e ces ac<span class=\"_ _1\"/>tifs son<span class=\"_ _1\"/>t prob<span class=\"_ _1\"/>ables. <span class=\"_ _1\"/><span class=\"ls1\"> </span>Le Groupe entre dan<span class=\"_ _1\"/>s des solutions SaaS <span class=\"_ _1\"/>et paie une redevan<span class=\"_ _1\"/>ce en \u00e9change du d<span class=\"_ _1\"/>roit d\u2019acc\u00e9der aux lo<span class=\"_ _1\"/>giciels d\u2019application du f<span class=\"_ _1\"/>ournisseur pour une<span class=\"_ _1\"/> p\u00e9riode convenue. Le G<span class=\"_ _1\"/>roupe reconna\u00eet u<span class=\"_ _1\"/>n actif, \u00e0 la date d\u2019<span class=\"_ _1\"/>entr\u00e9e en vigueur du con<span class=\"_ _1\"/>trat, pour le logiciel<span class=\"_ _1\"/> dans une solution <span class=\"lsd4 ws94\">de \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsda ws114\">cloud<span class=\"ls1 ws0\">-</span></span></span><span class=\"ws118\">computing<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb </span></span></span>s\u2019<span class=\"lsd1 ws114\">il en </span><span class=\"lsdd\">obtie<span class=\"_ _13\"/>nt <span class=\"_ _13\"/>le c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/></span>\u00f4<span class=\"lsd1 ws11a\">le </span>\u00e0 <span class=\"lscf ws110\">cette date. Ceci s<span class=\"_ _1\"/>e produit quant au d<span class=\"ls1 ws0\">\u00e9</span><span class=\"ws113\">b<span class=\"_ _1\"/>ut du contrat<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Le Groupe a le dro<span class=\"_ _1\"/>it contractuellement de p<span class=\"_ _1\"/>rendre possession du lo<span class=\"_ _1\"/>giciel pendant la p\u00e9<span class=\"_ _1\"/>riode d\u2019h\u00e9bergement san<span class=\"_ _1\"/>s p\u00e9nalit\u00e9</span>signifi<span class=\"_ _1\"/>cative, et \u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Il e<span class=\"_ _13\"/>st possible pou<span class=\"_ _1\"/>r le Groupe de fa<span class=\"_ _1\"/>ir<span class=\"lsd3 ws118\">e tourner<span class=\"_ _1\"/> le logici<span class=\"_ _1\"/>el sur <span class=\"_ _1\"/>ses prop<span class=\"_ _1\"/>res \u00e9quip<span class=\"_ _1\"/>ements<span class=\"_ _1\"/> ou de con<span class=\"_ _1\"/>tracte<span class=\"_ _1\"/>r avec un<span class=\"_ _1\"/>e autre pa<span class=\"_ _7\"/>r<span class=\"_ _13\"/>tie non<span class=\"_ _1\"/> li\u00e9e </span></span>au fourn<span class=\"_ _1\"/>isseur en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e son h\u00e9b<span class=\"_ _1\"/>ergem<span class=\"_ _1\"/>ent<span class=\"ls1 ws0\">. </span>Les r\u00e8gles d\u2019\u00e9valuation d<span class=\"_ _1\"/>u Groupe pr\u00e9voient de<span class=\"_ _1\"/> capitaliser les droits <span class=\"_ _1\"/>de diffusion de matche<span class=\"_ _1\"/>s de football et tous<span class=\"_ _1\"/> les autres droits d<span class=\"_ _1\"/>e diffusion de manifestations sportives pluri<span class=\"ls1 ws0\">-</span><span class=\"ws110\">saiso<span class=\"_ _1\"/>nni\u00e8res, pour la dur\u00e9e total<span class=\"_ _1\"/>e du contrat, et \u00e0 <span class=\"_ _1\"/>comptabiliser le pas<span class=\"_ _1\"/>sif correspondant (pour la d<span class=\"_ _1\"/>ur\u00e9e totale du </span>contra<span class=\"_ _1\"/>t).<span class=\"ls1 ws0\"> </span>Pour des contrats av<span class=\"_ _1\"/>ec d\u2019autres chaines de t\u00e9l<span class=\"_ _1\"/>\u00e9vision, le Groupe act<span class=\"_ _1\"/>ive le montant por<span class=\"_ _1\"/>tant sur la p\u00e9riode compl<span class=\"_ _1\"/>\u00e8te du contrat, <span class=\"_ _1\"/>\u00e9tant donn\u00e9 que le contenu est consid\u00e9r<span class=\"_ _1\"/>\u00e9 comme suffisamment iden<span class=\"_ _1\"/>tifiable (la principale pa<span class=\"_ _1\"/>rtie du contenu est d\u00e9j\u00e0<span class=\"_ _1\"/> produite) pou<span class=\"_ _1\"/>r la partie non <span class=\"ws113\">r\u00e9siliable du contrat </span>(g\u00e9n\u00e9ralement 18 moi<span class=\"_ _1\"/>s \u00e0 3 ans).<span class=\"ls1 ws0\">  </span>La soci\u00e9t\u00e9 continue \u00e0 <span class=\"_ _1\"/>surveiller les normes <span class=\"_ _1\"/>et guidances comptable<span class=\"_ _1\"/>s dans ce domaine<span class=\"_ _1\"/> pour lequel il y a <span class=\"_ _1\"/>peu de litt\u00e9rature. <span class=\"ls1 ws0\"> </span>Les immobilisations inco<span class=\"_ _1\"/>rporelles avec une dur\u00e9e d<span class=\"_ _1\"/>e vie limit\u00e9e, sont<span class=\"_ _1\"/> comptabilis\u00e9es au co\u00fbt d'acqu<span class=\"_ _1\"/>isition, d\u00e9duction faite <span class=\"_ _1\"/>d<span class=\"lsde ws145\">es a<span class=\"_ _13\"/>m<span class=\"lsd4 ws94\">ort<span class=\"_ _13\"/>issem<span class=\"_ _13\"/>ents<span class=\"_ _13\"/> et<span class=\"_ _13\"/> </span></span>pertes de valeur cu<span class=\"_ _1\"/>mul\u00e9es. La valeur r\u00e9siduelle <span class=\"_ _1\"/>de ces immobilisatio<span class=\"_ _1\"/>ns incorporelles est estim<span class=\"_ _1\"/>\u00e9e \u00e9gale \u00e0 z\u00e9ro. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les client\u00e8les et marq<span class=\"_ _1\"/>ues acquises lor<span class=\"_ _1\"/>s de regroupements d\u2019en<span class=\"_ _1\"/>treprises sont amorti<span class=\"_ _1\"/>es lin\u00e9airement pendant leur <span class=\"_ _1\"/>dur\u00e9e de vie u<span class=\"lsd2 ws115\">til<span class=\"_ _1\"/><span class=\"lsce ws10f\">e estim\u00e9e (3 \u00e0 20 </span></span>ans). A l<span class=\"_ _1\"/>\u2019exce<span class=\"_ _1\"/>ption d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s dont l<span class=\"_ _7\"/>a dur\u00e9e de v<span class=\"_ _1\"/>ie est b<span class=\"_ _1\"/>as\u00e9e su<span class=\"_ _1\"/>r des<span class=\"_ _1\"/> limitat<span class=\"_ _1\"/>ions co<span class=\"_ _1\"/>ntract<span class=\"_ _1\"/>uelles o<span class=\"_ _1\"/>u refl\u00e9<span class=\"_ _1\"/>tant l<span class=\"_ _1\"/>es inten<span class=\"_ _1\"/>tions<span class=\"_ _1\"/> <span class=\"lscf ws110\">du management <span class=\"_ _1\"/>quant \u00e0 leur </span>utilisation, la dur\u00e9e de<span class=\"_ _1\"/> vie de chaque actif e<span class=\"_ _1\"/>st \u00e9tablie de mani\u00e8re con<span class=\"_ _1\"/>sistante avec le flux de<span class=\"_ _1\"/> tr\u00e9sorerie attendus <span class=\"_ _1\"/>dans le mod\u00e8le d\u2019\u00e9valua<span class=\"_ _1\"/>tion pour des tels actifs. C\u2019est <span class=\"_ _1\"/>d\u00e9fini de telle f<span class=\"_ _1\"/>a\u00e7on que la valeur cumul\u00e9<span class=\"_ _1\"/>e des flux de tr\u00e9sor<span class=\"_ _1\"/>erie attendus et actual<span class=\"_ _1\"/>is\u00e9s de chaque ac<span class=\"ws113\">tif pendant cette dur\u00e9e de </span>vie rep<span class=\"_ _1\"/>r\u00e9sente <span class=\"_ _1\"/>environ 90<span class=\"_ _7\"/>%<span class=\"_ _13\"/> de to<span class=\"_ _1\"/>us les fl<span class=\"_ _1\"/><span class=\"lscf ws110\">ux de cash attendus<span class=\"_ _1\"/> de cet actif. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Les licen<span class=\"_ _1\"/>ces spec<span class=\"_ _1\"/>tres GS<span class=\"_ _1\"/>M, UMTS<span class=\"_ _1\"/>, 4G et <span class=\"_ _1\"/>5G, le<span class=\"_ _1\"/>s autres <span class=\"_ _1\"/>immobil<span class=\"_ _1\"/>isations in<span class=\"_ _7\"/>corporelles e<span class=\"_ _1\"/>t les imm<span class=\"_ _1\"/>obilisat<span class=\"_ _1\"/>ions d\u00e9v<span class=\"_ _1\"/>elopp\u00e9e<span class=\"_ _1\"/>s au sei<span class=\"lscf ws110\">n <span class=\"_ _1\"/>du Groupe ayan<span class=\"_ _1\"/>t </span>toutes u<span class=\"_ _1\"/>ne du<span class=\"_ _1\"/>r\u00e9e de v<span class=\"_ _1\"/>ie lim<span class=\"_ _1\"/>it\u00e9e, so<span class=\"_ _1\"/>nt amor<span class=\"_ _1\"/>ties lin<span class=\"_ _1\"/>\u00e9aireme<span class=\"_ _1\"/>nt sur l<span class=\"_ _7\"/>eur <span class=\"lscf ws110\">dur\u00e9e de vie utile <span class=\"_ _1\"/>estim\u00e9e. L'amortissement <span class=\"_ _1\"/>commence quand l'immobilisation </span>incorpo<span class=\"_ _1\"/>relle est p<span class=\"_ _1\"/>r\u00eate pou<span class=\"_ _1\"/>r l'u<span class=\"_ _1\"/>sage auquel<span class=\"_ _1\"/> elle es<span class=\"_ _1\"/>t destin\u00e9<span class=\"_ _1\"/>e. Les<span class=\"_ _1\"/> dur\u00e9es d<span class=\"_ _1\"/>e vie d<span class=\"_ _1\"/>es licen<span class=\"_ _1\"/>ces sont <span class=\"_ _1\"/>\u00e9tablies<span class=\"_ _1\"/> par Arr<span class=\"_ _1\"/>\u00eat\u00e9 Roya<span class=\"_ _1\"/>l<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">et<span class=\"_ _13\"/> co<span class=\"_ _13\"/>ure<span class=\"_ _13\"/>nt<span class=\"_ _13\"/> de 5 \u00e0 2<span class=\"_ _13\"/>0 a<span class=\"_ _13\"/>ns<span class=\"lsd2 ws115\">. </span></span> </span>Les dur\u00e9<span class=\"_ _1\"/>es de<span class=\"_ _1\"/> vie util<span class=\"_ _1\"/>e sont <span class=\"lsd5 ws129\">attri<span class=\"_ _13\"/>bu\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> com<span class=\"_ _13\"/>me<span class=\"_ _13\"/> sui<span class=\"_ _13\"/>t</span><span class=\"ls1\"> </span>Dur\u00e9e d<span class=\"_ _13\"/>e vi<span class=\"_ _13\"/>e (a<span class=\"_ _13\"/>nn\u00e9<span class=\"_ _13\"/>es)<span class=\"ls1 ws0\"> </span>GSM,<span class=\"_ _13\"/> UMT<span class=\"_ _13\"/>S, 4<span class=\"_ _13\"/>G et aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> r\u00e9s<span class=\"_ _13\"/>eau<span class=\"_ _13\"/>x<span class=\"ls1 ws0\"> <span class=\"_ _169\"> </span><span class=\"lsd3 ws118\">Sur la d<span class=\"_ _1\"/>ur\u00e9e de l<span class=\"_ _1\"/>a licen<span class=\"_ _1\"/>ce<span class=\"ls1 ws0\"> </span></span></span>SPEC<span class=\"_ _1\"/>TRE 2<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16a\"> </span><span class=\"lsce ws116\">15</span> </span>SPEC<span class=\"_ _1\"/>TRE 80<span class=\"_ _1\"/>0 M<span class=\"_ _1\"/>HZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPECTRE 1800 MHZ 2G<span class=\"ls1 ws0\"> <span class=\"_ _16c\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPECTRE 2100 MHZ 3G<span class=\"ls1 ws0\"> <span class=\"_ _16d\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPEC<span class=\"_ _1\"/>TRE 9<span class=\"_ _1\"/>00 M<span class=\"_ _1\"/>HZ<span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 1<span class=\"_ _1\"/>400<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16e\"> </span><span class=\"lsce ws116\">20</span> </span>SPE<span class=\"_ _13\"/>CTRE 700 MHZ<span class=\"ls1 ws0\"> <span class=\"_ _16f\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 3<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lscf ws110\">17 ans 8 mois<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Client\u00e8les, marques ac<span class=\"_ _1\"/>quises, brevets<span class=\"ls1 ws0\"> </span>3 \u00e0 20<span class=\"ls1 ws0\"> </span> <span class=\"lsd3 ws118\">et logici<span class=\"_ _1\"/>els acqu<span class=\"_ _1\"/>is dans l<span class=\"_ _1\"/>e cadr<span class=\"_ _1\"/>e de regro<span class=\"_ _1\"/>upemen<span class=\"_ _1\"/>ts d'ent<span class=\"_ _1\"/>reprises<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Logiciel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _171\"> </span>5 </span>Droits d<span class=\"_ _1\"/>e dif<span class=\"_ _1\"/>fusion po<span class=\"_ _1\"/>ur saiso<span class=\"_ _1\"/>ns sp<span class=\"_ _7\"/>ortives<span class=\"ls1\"> <span class=\"_ _172\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>Droits d'usage et au<span class=\"_ _1\"/>tres d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e diff<span class=\"_ _1\"/>usion<span class=\"ls1\"> <span class=\"_ _173\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>(<span class=\"lscf ws118\">Habituellement</span> <span class=\"lsce ws12e\">2 \u00e0 5)</span> La dur\u00e9e de vie <span class=\"_ _1\"/>et la m\u00e9thode d\u2019a<span class=\"_ _1\"/>mortissement des immobilisa<span class=\"_ _1\"/>tions incorporelles avec une <span class=\"_ _1\"/>dur\u00e9e de vie lim<span class=\"_ _1\"/>it\u00e9e sont revues au mo<span class=\"_ _1\"/>ins \u00e0 chaque cl\u00f4ture annuelle. Le<span class=\"_ _1\"/>s changements dans la d<span class=\"_ _1\"/>ur\u00e9e de vie estim\u00e9e ou <span class=\"_ _1\"/>dans le plan att<span class=\"_ _1\"/>endu de consommation d<span class=\"_ _1\"/>es b\u00e9n\u00e9fices<span class=\"ls1 ws0\"> </span>\u00e9conomiques f<span class=\"_ _1\"/>uturs g\u00e9n\u00e9r\u00e9s par l\u2019actif son<span class=\"_ _1\"/>t pris en compte <span class=\"_ _1\"/>en changeant la du<span class=\"_ _1\"/>r\u00e9e ou la m\u00e9thode d\u2019amo<span class=\"_ _1\"/>rtissement, selon l<span class=\"_ _1\"/>e cas, et sont trait\u00e9s co<span class=\"ws113\">m<span class=\"_ _1\"/>me des changements </span>d\u2019estimations comptables. <span class=\"ls1 ws0\"> </span>Immobilisations corporelles Les immobilisations corporelles, y <span class=\"lscf ws110\">compris c<span class=\"_ _1\"/>elles lou\u00e9es \u00e0 des pa<span class=\"_ _1\"/>rties tierces en tant<span class=\"_ _1\"/> que locations simpl<span class=\"_ _1\"/>es, sont pr\u00e9sent\u00e9es selon l<span class=\"_ _1\"/>eur nature et sont </span>comptabilis\u00e9es au co\u00fbt <span class=\"_ _1\"/>d'acquisition, d\u00e9duction fa<span class=\"_ _1\"/>ite des amortissem<span class=\"_ _1\"/>ents et pertes de val<span class=\"_ _1\"/>eurs cumul\u00e9es. Le co\u00fb<span class=\"_ _1\"/>t des acquisiti<span class=\"lsd4 ws94\">ons et d<span class=\"_ _13\"/>es </span>am\u00e9<span class=\"lsd2 ws0\">lioratio<span class=\"_ _1\"/>ns no<span class=\"_ _1\"/>tables<span class=\"_ _1\"/> des im<span class=\"_ _1\"/>mobilisa<span class=\"_ _1\"/>tions co<span class=\"_ _1\"/>rporelle<span class=\"_ _1\"/>s est c<span class=\"_ _1\"/>apital<span class=\"_ _1\"/>is\u00e9. L<span class=\"_ _1\"/>e co\u00fbt d<span class=\"_ _1\"/>e la ma<span class=\"_ _1\"/>intenan<span class=\"_ _1\"/>ce et <span class=\"_ _1\"/>des r\u00e9pa<span class=\"_ _7\"/>rations des<span class=\"_ _1\"/> immob<span class=\"_ _1\"/>ili<span class=\"lsd3 ws118\">sation<span class=\"_ _1\"/>s corpo<span class=\"_ _1\"/>relles </span></span>est comptabilis\u00e9 dans<span class=\"_ _1\"/> les charges d'exploitation lo<span class=\"_ _1\"/>rsque celles<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">ci n'augmentent ni la<span class=\"_ _1\"/> dur\u00e9e de vie du bi<span class=\"_ _1\"/>en, ni <span class=\"lscf ws113\">de mani\u00e8re substantielle sa capacit\u00e9 \u00e0 </span></span></span>g\u00e9n\u00e9rer des revenus. Le<span class=\"_ _1\"/> co\u00fbt d\u2019acquisition des<span class=\"_ _1\"/> immobilisations corp<span class=\"_ _1\"/>orelles inclut les co\u00fbts de<span class=\"_ _1\"/> d\u00e9mant\u00e8lement, de d\u00e9<span class=\"_ _1\"/>montage ou<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">de <span class=\"_ _1\"/>remise en<span class=\"_ _1\"/> \u00e9tat </span></span>dans les cas o\u00f9 le <span class=\"_ _1\"/>Groupe encourt ce g<span class=\"_ _1\"/>enre d\u2019obligation au mom<span class=\"_ _1\"/>ent de l\u2019in<span class=\"lsd1 ws114\">stallation du bien. <span class=\"ls1 ws0\"> </span></span>Les immobilisations corpo<span class=\"_ _1\"/>relles sont \u00e9limin\u00e9es du b<span class=\"_ _1\"/>ilan au moment d<span class=\"_ _1\"/>e leur vente ou lorsqu\u2019au<span class=\"_ _1\"/>cun b\u00e9n\u00e9fice \u00e9conomiqu<span class=\"_ _1\"/>e futur n\u2019est attendu de l<span class=\"_ _1\"/>eur usage ou de leu<span class=\"_ _1\"/>r vente. Tout gain o<span class=\"_ _1\"/>u perte d\u00e9coulant de cet<span class=\"_ _1\"/>te \u00e9limination du bilan<span class=\"_ _1\"/> (calcul\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">comme l<span class=\"_ _1\"/>a dif<span class=\"_ _1\"/>f\u00e9rence en<span class=\"_ _1\"/>tre les p<span class=\"_ _1\"/>rodui<span class=\"_ _1\"/>ts de vent<span class=\"_ _1\"/>e nets <span class=\"_ _1\"/>et </span></span>la valeur nette comp<span class=\"_ _1\"/>table de l\u2019actif<span class=\"_ _1\"/>) est comptabilis\u00e9 dans le com<span class=\"_ _1\"/>pte de r\u00e9sultat<span class=\"_ _1\"/>s de l\u2019exercice o\u00f9 l\u2019actif <span class=\"_ _1\"/>est sorti du bila<span class=\"lsd1 ws11a\">n. <span class=\"ls1 ws0\"> </span></span>L'amortissement d'un bien<span class=\"_ _1\"/> commence quand c<span class=\"_ _1\"/>e dernier est pr<span class=\"_ _1\"/>\u00eat pour l'usage auqu<span class=\"_ _1\"/>el il est destin\u00e9. L'am<span class=\"_ _1\"/>ortissement d'un bien est c<span class=\"_ _1\"/>alcul\u00e9 lin\u00e9airement sur sa du<span class=\"_ _1\"/>r\u00e9e de vie utile estim\u00e9<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Les dur\u00e9<span class=\"_ _1\"/>es de v<span class=\"_ _1\"/>ie utile <span class=\"_ _1\"/>sont att<span class=\"_ _1\"/>ribu\u00e9es co<span class=\"_ _1\"/>mme su<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Dur\u00e9e de v<span class=\"_ _1\"/>ie (ann\u00e9<span class=\"_ _1\"/>es)<span class=\"ls1 ws0\"> </span>Terrain<span class=\"_ _1\"/>s et con<span class=\"_ _1\"/>structio<span class=\"_ _1\"/>ns<span class=\"ls1\"> </span>Terra<span class=\"_ _1\"/>ins<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsd1 ws11a\">Ind\u00e9finie</span> </span>B\u00e2timen<span class=\"_ _1\"/>ts et \u00e9<span class=\"_ _1\"/>quipements des b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsce ws10f\">22 \u00e0 33</span> </span>Installations dans les b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _176\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Am\u00e9nagements b\u00e2tim<span class=\"_ _1\"/>ents lou\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Equipement<span class=\"_ _1\"/>s techniqu<span class=\"_ _1\"/>es et d<span class=\"_ _1\"/>e r\u00e9seau<span class=\"ls1 ws0\"> </span>C\u00e2bles et conduites<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span><span class=\"lsce ws10f\">15 \u00e0 20</span> </span>Centraux<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsce ws10f\">8 \u00e0 10</span> </span>Transmission<span class=\"ls1 ws0\"> <span class=\"_ _178\"> </span></span><span class=\"ws113\">6 \u00e0 8<span class=\"ls1 ws0\"> </span></span>R\u00e9seau d'acc\u00e8s radio<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span></span>6 \u00e0 7<span class=\"ls1 ws0\"> </span>Sites mobil<span class=\"_ _1\"/>es et \u00e9quipements in<span class=\"_ _1\"/>stallations des sites<span class=\"ls1 ws0\"> <span class=\"_ _179\"> </span><span class=\"lsce ws10f\">5 \u00e0 10</span> </span>Equipements install\u00e9s chez les clients<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _17a\"> </span><span class=\"lsce ws10f\">2 \u00e0 8</span> </span>Equipements de r\u00e9se<span class=\"_ _1\"/>au et autres <span class=\"_ _1\"/>\u00e9quipements du r\u00e9seau<span class=\"ls1 ws0\"> <span class=\"_ _17b\"> </span><span class=\"lsce ws10f\">2 \u00e0 15</span> </span>Mobilier e<span class=\"_ _1\"/>t mat\u00e9r<span class=\"_ _1\"/>iel rou<span class=\"_ _1\"/>lant<span class=\"ls1\"> </span>Mobilier et mat\u00e9riel de <span class=\"_ _1\"/>bureau<span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>V\u00e9hicule<span class=\"_ _1\"/>s et <span class=\"lsd1 ws114\">c\u00e2bles intelligents<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span><span class=\"lsce ws10f\">4 \u00e0 10</span> </span></span>Les val<span class=\"_ _1\"/>eurs r\u00e9sid<span class=\"_ _1\"/>uelles,<span class=\"_ _1\"/> les du<span class=\"_ _1\"/>r\u00e9es de vi<span class=\"_ _1\"/>e utile <span class=\"_ _1\"/>et les m\u00e9<span class=\"_ _1\"/>thodes d<span class=\"_ _1\"/>\u2019amorti<span class=\"_ _1\"/>ssement so<span class=\"_ _1\"/>nt revu<span class=\"_ _1\"/>es, et <span class=\"_ _1\"/>ajust\u00e9e<span class=\"_ _1\"/>s le cas \u00e9c<span class=\"_ _1\"/>h\u00e9ant, \u00e0<span class=\"_ _1\"/> c<span class=\"lsd1 ws119\">haque cl\u00f4ture annuelle. <span class=\"ls1 ws0\"> </span></span>Le<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">co\u00fbt des</span> <span class=\"lsd5 ws129\">acha<span class=\"_ _13\"/>ts<span class=\"_ _13\"/> de m<span class=\"_ _13\"/>at\u00e9<span class=\"_ _13\"/>ri<span class=\"_ _13\"/>e<span class=\"_ _13\"/>l</span> <span class=\"lsd3 ws121\">et</span> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9pense<span class=\"_ _1\"/>s li\u00e9es e<span class=\"_ _1\"/>t non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la <span class=\"_ _1\"/>force d<span class=\"_ _1\"/>e travail<span class=\"_ _1\"/> sont pr<span class=\"_ _1\"/>\u00e9sent\u00e9s <span class=\"_ _1\"/>apr\u00e8s d\u00e9d<span class=\"_ _1\"/>uction d<span class=\"_ _1\"/>es trava<span class=\"_ _1\"/>ux r\u00e9al<span class=\"_ _1\"/>is\u00e9s et </span></span>capitalis\u00e9s par le <span class=\"_ _1\"/>Groupe pour la c<span class=\"_ _1\"/>onstruction des immobilisations <span class=\"_ _1\"/>corporelles. <span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n couran<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>ettes ass<span class=\"_ _1\"/>oci\u00e9<span class=\"ls1 ws0\">e</span>s d<span class=\"_ _1\"/>\u00e9tenus en vu<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>vent<span class=\"ls1 ws0\">e </span>Le Groupe classe les<span class=\"_ _1\"/> actifs (ou groupe<span class=\"ls1 ws0\"> </span><span class=\"ws118\">d\u2019a<span class=\"_ _1\"/>ctifs) <span class=\"lsd3\">destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre v<span class=\"_ _1\"/>endus co<span class=\"_ _1\"/>mme d<span class=\"_ _1\"/>\u00e9tenus en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e la ven<span class=\"_ _1\"/>te lorsqu<span class=\"_ _1\"/>e leur val<span class=\"_ _7\"/>eur comptabl<span class=\"_ _1\"/>e est </span></span>recouvr\u00e9e principalement<span class=\"_ _1\"/> par le biais d\u2019une <span class=\"_ _1\"/>transaction de vente plut<span class=\"_ _1\"/>\u00f4t que par l\u2019utilisation <span class=\"_ _1\"/>continue. Cette condition <span class=\"_ _1\"/>est remplie quand<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">l\u2019a<span class=\"_ _7\"/>ctif<span class=\"ls1 ws0\"> <span class=\"lsda ws114\">(ou </span></span></span></span>groupes d\u2019actifs destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre vendus) e<span class=\"_ _1\"/>st disponible en vue d<span class=\"_ _1\"/>e la vente imm<span class=\"_ _1\"/>\u00e9diate dans son \u00e9ta<span class=\"_ _1\"/>t actuel et que la v<span class=\"_ _1\"/>ente est<span class=\"ls1 ws0\"> </span><span class=\"ws113\">hautement probable et </span>attendue dans l\u2019ann\u00e9e.<span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>ettes as<span class=\"_ _1\"/>soci\u00e9es d\u00e9<span class=\"_ _1\"/>tenus en<span class=\"_ _1\"/> vue de<span class=\"_ _1\"/> v<span class=\"lscf ws110\">ente (ou groupe<span class=\"_ _1\"/>s destin\u00e9s \u00e0 \u00eatre c\u00e9d<span class=\"_ _1\"/>\u00e9s) figurent au bilan parm<span class=\"_ _1\"/>i les actifs courants. Ils<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsf7 ws152\">s<span class=\"_ _13\"/>ont<span class=\"_ _13\"/> </span></span></span>comptabilis\u00e9s au mont<span class=\"_ _1\"/>ant le plus bas entr<span class=\"_ _1\"/>e leur valeur comptable<span class=\"_ _1\"/> et leur juste val<span class=\"_ _1\"/>eur d\u00e9duction faite d<span class=\"_ _1\"/>es frais de vente.<span class=\"ls1 ws0\"> </span>Co\u00fbts d<span class=\"_ _13\"/>es contrats <span class=\"ws0\"> </span>Les co\u00fbts<span class=\"_ _1\"/> des con<span class=\"_ _1\"/>tra<span class=\"lscf ws110\">ts qui <span class=\"_ _1\"/>sont \u00e9ligibles pour \u00eatre ac<span class=\"_ _1\"/>tiv\u00e9s au titre de <span class=\"_ _1\"/>co\u00fbts marginaux d\u2019obtention d<span class=\"_ _1\"/>u contrat comprenn<span class=\"_ _1\"/>ent les commissio<span class=\"_ _1\"/>ns pay\u00e9es<span class=\"ls1 ws0\"> </span></span>aux revendeurs pou<span class=\"_ _1\"/>r les contrats po<span class=\"_ _1\"/>stpaid. Les co\u00fbts des <span class=\"_ _1\"/>contrats sont repris comme<span class=\"_ _1\"/> actifs \u00e0 plus d\u2019u<span class=\"_ _1\"/>n an \u00e9tant donn\u00e9 que l<span class=\"_ _1\"/>e <span class=\"lsda ws114\">Group</span>e s\u2019attend \u00e0 recevoir les avantage<span class=\"_ _1\"/>s \u00e9conomiques provenant d<span class=\"_ _1\"/>e ces actifs dans un<span class=\"_ _1\"/> horizon sup\u00e9rieur \u00e0 douz<span class=\"_ _1\"/>e mois. <span class=\"ls1 ws0\"> </span>Les co\u00fbts des con<span class=\"_ _1\"/>trats portant sur <span class=\"_ _1\"/>les contrats postpaid sont<span class=\"_ _1\"/> diff\u00e9r\u00e9s syst\u00e9matiquement sur <span class=\"_ _1\"/>une base qui e<span class=\"_ _1\"/>st consistante avec<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">le transfert des </span></span>services au client cor<span class=\"_ _1\"/>respondant au momen<span class=\"_ _1\"/>t o\u00f9 le revenu e<span class=\"_ _1\"/>st reconnu. Le Groupe a adopt<span class=\"_ _1\"/>\u00e9 une approche por<span class=\"_ _1\"/>tefeuille pour la val<span class=\"lsd3 ws123\">o<span class=\"_ _1\"/>risation de ces<span class=\"_ _1\"/> </span>contrats.<span class=\"_ _1\"/> Les co\u00fb<span class=\"_ _1\"/>ts des co<span class=\"_ _1\"/>ntrats <span class=\"_ _1\"/>concernan<span class=\"_ _1\"/>t le segm<span class=\"_ _7\"/>ent r\u00e9sidenti<span class=\"_ _1\"/>el sont dif<span class=\"_ _1\"/>f\u00e9r\u00e9s su<span class=\"_ _1\"/>r trois a<span class=\"_ _1\"/>ns et <span class=\"_ _1\"/>ceux pou<span class=\"_ _1\"/>r le seg<span class=\"lsd1 ws114\">men<span class=\"_ _1\"/>t professionnel sur cinq ans. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Toutes les autres comm<span class=\"_ _1\"/>issions sont prises <span class=\"_ _1\"/>en charges au mom<span class=\"_ _1\"/>ent o\u00f9 elles sont en<span class=\"lsd3 ws121\">co<span class=\"_ _1\"/>urues<span class=\"lsd2 ws115\">. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Perte de v<span class=\"_ _1\"/>aleur d\u2019<span class=\"_ _1\"/>acti<span class=\"_ _1\"/>fs non fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>r\u00f4le \u00e0 chaqu<span class=\"_ _7\"/>e date de cl<span class=\"_ _1\"/>\u00f4ture l<span class=\"_ _1\"/>\u2019existence<span class=\"_ _1\"/> d\u2019ind<span class=\"_ _1\"/>icateurs<span class=\"_ _1\"/> de perte <span class=\"_ _1\"/>de valeu<span class=\"_ _1\"/>r des<span class=\"ls1 ws0\"> <span class=\"lsd2\">a<span class=\"_ _1\"/>ctifs no<span class=\"_ _1\"/>n<span class=\"ls1\">-</span><span class=\"ws115\">fina<span class=\"_ _1\"/>nciers. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>Le Groupe \u00e9tablit au mo<span class=\"_ _1\"/>ins une fois pa<span class=\"_ _1\"/>r an une comparaison<span class=\"_ _1\"/> entre la valeur compta<span class=\"_ _1\"/>ble et le montant r\u00e9<span class=\"_ _1\"/>cup\u00e9rable estim\u00e9 des imm<span class=\"lsd2 ws115\">o<span class=\"_ _1\"/>bilisa<span class=\"_ _1\"/>tions </span>incorpo<span class=\"_ _1\"/>relles en<span class=\"_ _1\"/> cours a<span class=\"_ _1\"/>insi que d<span class=\"_ _7\"/>es groupes d<span class=\"_ _1\"/>\u2019actifs<span class=\"_ _1\"/> consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e unit\u00e9 g\u00e9n<span class=\"_ _7\"/>\u00e9ratrice de t<span class=\"lscf ws113\">r<span class=\"_ _1\"/>\u00e9sorerie (\u00ab cash generating units \u00bb) comprenant du </span>goodw<span class=\"_ _1\"/>ill. Le Group<span class=\"_ _7\"/>e r\u00e9alise son <span class=\"_ _1\"/>test ann<span class=\"_ _1\"/>uel de p<span class=\"_ _1\"/>erte d<span class=\"_ _1\"/>e valeur<span class=\"_ _1\"/> dans l<span class=\"_ _1\"/>e quatri\u00e8m<span class=\"_ _1\"/>e trim<span class=\"_ _1\"/>estre de<span class=\"_ _1\"/> chaque a<span class=\"_ _1\"/>nn\u00e9e. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Une perte de vale<span class=\"_ _1\"/>ur est enregistr\u00e9e quand<span class=\"_ _1\"/> la valeur comptabl<span class=\"_ _1\"/>e de l\u2019actif ou du g<span class=\"_ _1\"/>roupe d\u2019actifs <span class=\"lsd3 ws118\">consid<span class=\"_ _1\"/>\u00e9r\u00e9s co<span class=\"_ _1\"/>mme unit<span class=\"_ _1\"/>\u00e9 g\u00e9n\u00e9<span class=\"_ _1\"/>ratrice d<span class=\"_ _1\"/>e tr\u00e9sore<span class=\"_ _1\"/>rie </span>d\u00e9passe le montant<span class=\"_ _1\"/> r\u00e9cup\u00e9rable estim\u00e9, ce d<span class=\"_ _1\"/>ernier constituant la val<span class=\"_ _1\"/>eur la plus \u00e9lev\u00e9e en<span class=\"_ _1\"/>tre la juste valeur du bi<span class=\"_ _1\"/>en ou de l\u2019<span class=\"lsd3 ws118\">un<span class=\"_ _1\"/>it\u00e9 g\u00e9n\u00e9r<span class=\"_ _1\"/>atrice d<span class=\"_ _1\"/>e </span>tr\u00e9sorerie moins les f<span class=\"_ _1\"/>rais de vente et sa val<span class=\"_ _1\"/>eur d'utilisation pour le G<span class=\"_ _1\"/>roupe. <span class=\"ls1 ws0\"> </span>Pour estimer la vale<span class=\"_ _1\"/>ur d\u2019utilisation, les flux<span class=\"_ _1\"/> de tr\u00e9sorerie futurs p<span class=\"_ _1\"/>rojet\u00e9s sont actualis\u00e9s en u<span class=\"_ _1\"/>tilisant un taux d\u2019ac<span class=\"_ _1\"/>tualisation avant imp\u00f4<span class=\"_ _1\"/>ts qui refl\u00e8te les appr\u00e9ciations ac<span class=\"_ _1\"/>tuelles du march\u00e9 d<span class=\"_ _1\"/>e la valeur temps de<span class=\"_ _1\"/> l\u2019argent et des <span class=\"_ _1\"/>risques sp\u00e9cifiques li\u00e9s <span class=\"lsd3 ws118\">\u00e0 l<span class=\"_ _1\"/>\u2019actif ou<span class=\"_ _1\"/> \u00e0 l\u2019uni<span class=\"_ _1\"/>t\u00e9 g\u00e9n\u00e9<span class=\"_ _1\"/>ratrice <span class=\"_ _1\"/>de tr\u00e9s<span class=\"_ _1\"/>orerie. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Imp\u00f4ts diff\u00e9r\u00e9s  Des imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _1\"/>sont reconnus pour <span class=\"_ _1\"/>toutes les diff\u00e9rences tempo<span class=\"_ _1\"/>raires entre la valeur<span class=\"_ _1\"/> comptable des a<span class=\"_ _1\"/>ctifs et passifs dan<span class=\"lsd1 ws114\">s le bilan<span class=\"_ _1\"/> consolid\u00e9 et </span>leurs ba<span class=\"_ _7\"/>ses d'impo<span class=\"_ _1\"/>sition r<span class=\"_ _1\"/>espectiv<span class=\"_ _1\"/>es. <span class=\"ls1\"> </span>Les actifs d\u2019imp\u00f4ts diff<span class=\"_ _1\"/>\u00e9r\u00e9s d\u00e9coulant de diff\u00e9<span class=\"_ _1\"/>rences temporaires d\u00e9<span class=\"_ _1\"/>ductibles et de pertes fi<span class=\"_ _1\"/>scales report\u00e9es inutilis\u00e9es <span class=\"_ _1\"/>sont pris en compt<span class=\"_ _1\"/>e dans la mesure o\u00f9 il est p<span class=\"_ _1\"/>robable qu'un b\u00e9<span class=\"_ _1\"/>n\u00e9fice imposable sera dispon<span class=\"_ _1\"/>ible pour compenser la diff<span class=\"_ _1\"/>\u00e9rence temporaire d<span class=\"_ _1\"/>\u00e9ductible ou les <span class=\"lsd3 ws118\">per<span class=\"_ _1\"/>tes fisc<span class=\"_ _1\"/>ales </span>inutil<span class=\"_ _1\"/>is\u00e9es. <span class=\"ls1 ws0\"> </span>La valeur comptable<span class=\"ls1 ws0\"> </span>de<span class=\"_ _1\"/>s actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _1\"/>est revue \u00e0 chaque<span class=\"_ _1\"/> date de cl\u00f4ture <span class=\"_ _1\"/>et r\u00e9duite dans le c<span class=\"_ _1\"/>as o\u00f9 il n\u2019est plus <span class=\"_ _1\"/>probable qu\u2019un b\u00e9n\u00e9fi<span class=\"lsd4 ws128\">ce </span>imposable suffisant se<span class=\"_ _1\"/>ra disponible pour pe<span class=\"_ _1\"/>rmettre d\u2019utiliser tout ou<span class=\"_ _1\"/> partie de cet act<span class=\"_ _1\"/>if d\u2019imp\u00f4ts diff\u00e9r\u00e9. Le G<span class=\"_ _1\"/>roupe revoit <span class=\"lsd3 ws121\">\u00e9g</span>alement<span class=\"_ _1\"/> \u00e0 chaque date de cl\u00f4ture ses act<span class=\"_ _1\"/>ifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s non <span class=\"_ _1\"/>reconnus et les reconna\u00eet<span class=\"_ _1\"/> dans le cas o\u00f9 <span class=\"_ _1\"/>il devient probable <span class=\"_ _1\"/>qu\u2019un b\u00e9n\u00e9fice imposable futu<span class=\"_ _1\"/>r suffisant sera disponible pour perm<span class=\"_ _1\"/>ettre d\u2019utiliser cet actif d\u2019imp\u00f4<span class=\"_ _1\"/>ts diff\u00e9r\u00e9. <span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _7\"/>s et pas<span class=\"lscf ws110\">sifs d\u2019<span class=\"_ _1\"/>imp\u00f4ts diff\u00e9r\u00e9s sont <span class=\"_ _1\"/>calcul\u00e9s aux taux d'impo<span class=\"_ _1\"/>sition applicables au momen<span class=\"_ _1\"/>t de la r\u00e9alisation d<span class=\"_ _1\"/>e l'actif ou de la l<span class=\"_ _1\"/>iquid<span class=\"lsd5 ws129\">ati<span class=\"_ _13\"/>on<span class=\"_ _13\"/> du </span></span>passif r\u00e9gl\u00e9, sur la ba<span class=\"_ _1\"/>se des taux d'<span class=\"_ _1\"/>imposition (et des lois fi<span class=\"_ _1\"/>scales) en vigueur ou p<span class=\"_ _1\"/>ratiquement en vigue<span class=\"_ _1\"/>ur \u00e0 la date du <span class=\"ws118\">bilan<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span>Les changements rela<span class=\"_ _1\"/>tifs aux actifs et pa<span class=\"_ _1\"/>ssifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s sont<span class=\"_ _1\"/> reconnus dans le compt<span class=\"_ _1\"/>e de r\u00e9sultats <span class=\"_ _1\"/>except\u00e9 lorsque ce<span class=\"lsd1 ws114\">s changem<span class=\"_ _1\"/>ents </span>portent sur des \u00e9l<span class=\"_ _1\"/>\u00e9ments qui sont directemen<span class=\"_ _1\"/>t reconnus via les capit<span class=\"_ _1\"/>aux propres. Dans ce ca<span class=\"_ _1\"/>s, ils sont \u00e9galem<span class=\"lsd3 ws118\">en<span class=\"_ _1\"/>t reconnu<span class=\"_ _1\"/>s direct<span class=\"_ _1\"/>ement vi<span class=\"_ _1\"/>a les </span>capitaux propres. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Pensions,<span class=\"_ _1\"/> autr<span class=\"_ _1\"/>es avanta<span class=\"_ _1\"/>ges post<span class=\"_ _1\"/>\u00e9rieurs \u00e0 <span class=\"_ _1\"/>l\u2019emplo<span class=\"_ _1\"/>i et indem<span class=\"_ _1\"/>nit\u00e9s de fi<span class=\"_ _7\"/>n d<span class=\"_ _13\"/>e con<span class=\"_ _1\"/>trat <span class=\"ls1 ws0\"> </span>Le Groupe g\u00e8re dive<span class=\"_ _1\"/>rs plans de pension \u00e0<span class=\"_ _1\"/> prestations d\u00e9finies pou<span class=\"_ _1\"/>r lesquels des contribut<span class=\"_ _1\"/>ions sont vers\u00e9es via <span class=\"_ _1\"/>des fonds <span class=\"lsd3 ws123\">g\u00e9r<span class=\"_ _1\"/>\u00e9s s\u00e9par\u00e9me<span class=\"_ _1\"/>nt. Le </span>Groupe a \u00e9galement<span class=\"_ _1\"/> convenu de fournir \u00e0 <span class=\"_ _1\"/>certains collaborateurs d<span class=\"_ _1\"/>es avantages compl\u00e9men<span class=\"_ _1\"/>taires post\u00e9rieurs \u00e0 l\u2019empl<span class=\"_ _1\"/>oi. Le co\u00fbt<span class=\"ls1 ws0\"> </span>des ava<span class=\"_ _1\"/>ntages fournis dans le cadr<span class=\"_ _1\"/>e des plans est<span class=\"_ _1\"/> d\u00e9termin\u00e9 de mani\u00e8re di<span class=\"_ _1\"/>stincte pour chaque<span class=\"_ _1\"/> plan, selon la m\u00e9tho<span class=\"_ _1\"/>de d'\u00e9valuation actuarielle de<span class=\"_ _1\"/>s unit\u00e9s de cr\u00e9dit projet\u00e9es<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les gains et pertes<span class=\"_ _1\"/> actuariels, le rendemen<span class=\"_ _1\"/>t sur les actifs du plan <span class=\"_ _1\"/>\u00e0 l\u2019exclusion des montan<span class=\"_ _1\"/>ts pris en com<span class=\"_ _1\"/>pte dans les int\u00e9r\u00ea<span class=\"lsd9 ws130\">t<span class=\"_ _1\"/>s nets<span class=\"_ _1\"/> sur le<span class=\"_ _1\"/> passif<span class=\"_ _1\"/> </span>(l\u2019actif<span class=\"_ _1\"/>) net au<span class=\"_ _7\"/> titre de pr<span class=\"_ _1\"/>estatio<span class=\"_ _1\"/>ns d\u00e9f<span class=\"_ _1\"/>ini<span class=\"lscf ws110\">es et les variation<span class=\"_ _1\"/>s de l\u2019effet <span class=\"_ _1\"/>du plafond de l\u2019actif, si c<span class=\"_ _1\"/>ela s\u2019applique sont <span class=\"_ _1\"/>reconnus parmi les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments </span>du r\u00e9sultat global. <span class=\"_ _1\"/>Tout co\u00fbt des services pa<span class=\"_ _1\"/>ss\u00e9s ainsi que tout ga<span class=\"_ _1\"/>in ou perte sur liqu<span class=\"_ _1\"/>idation sont reconnus dan<span class=\"_ _1\"/>s le compte d<span class=\"ws113\">e r\u00e9sultats q<span class=\"_ _1\"/>uand<span class=\"ls1 ws0\"> <span class=\"lse6 ws12f\">i<span class=\"_ _13\"/>ls </span></span></span>sont enco<span class=\"_ _1\"/>urus. L<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e classe l<span class=\"_ _1\"/>e co\u00fbt n<span class=\"_ _1\"/>et p\u00e9riod<span class=\"_ _7\"/>i<span class=\"_ _13\"/>que par<span class=\"_ _1\"/>mi les <span class=\"_ _1\"/>activit\u00e9s o<span class=\"_ _1\"/>p\u00e9ratio<span class=\"_ _1\"/>nnelles <span class=\"_ _1\"/>et financi<span class=\"_ _1\"/>\u00e8res po<span class=\"_ _1\"/>ur leu<span class=\"_ _1\"/>rs parts<span class=\"_ _1\"/> re<span class=\"ws121\">spect<span class=\"_ _1\"/>ives. <span class=\"ls1 ws0\"> </span></span>Le Groupe recourt \u00e0<span class=\"_ _1\"/> des plans \u00e0 c<span class=\"_ _1\"/>ontributions d\u00e9finies. Pour le<span class=\"_ _1\"/>s plans \u00e0 rendement ga<span class=\"_ _1\"/>ranti, la direction <span class=\"_ _1\"/>a appliqu\u00e9 une m\u00e9thode cor<span class=\"_ _1\"/>respondant \u00e0 celle des unit\u00e9s de<span class=\"_ _1\"/> cr\u00e9dit projet\u00e9es. Le taux <span class=\"_ _1\"/>d\u2019actualisation utilis\u00e9 pou<span class=\"_ _1\"/>r calculer la valeur ac<span class=\"_ _1\"/>tuelle de l\u2019obligation des pl<span class=\"lsd2 ws0\">an<span class=\"_ _7\"/>s \u00e0 prestatio<span class=\"_ _1\"/>ns d\u00e9f<span class=\"_ _1\"/>inies e<span class=\"_ _1\"/>st </span>d\u00e9termin\u00e9 en se <span class=\"_ _1\"/>r\u00e9f\u00e9rant au rendement <span class=\"_ _1\"/>du march\u00e9 des obl<span class=\"_ _1\"/>igations d\u2019entreprise de hau<span class=\"_ _1\"/>te qualit\u00e9 (\u00e0 la fi<span class=\"_ _1\"/>n de la p\u00e9riode de pr<span class=\"_ _1\"/>\u00e9sentation de l\u2019information financi\u00e8re) pou<span class=\"_ _1\"/>r des devises et dur<span class=\"_ _1\"/>\u00e9es <span class=\"lsd3 ws121\">coh\u00e9ren<span class=\"_ _1\"/>tes<span class=\"lscf ws110\">. Pour la d<span class=\"_ _1\"/>\u00e9termination du passif ne<span class=\"_ _1\"/>t au titre des pr<span class=\"_ _1\"/>estations d\u00e9finies, la jus<span class=\"_ _1\"/>te valeur </span></span>des actifs du plan (s\u2019<span class=\"_ _1\"/>il y en a) est d<span class=\"_ _1\"/>\u00e9duite de la valeur ac<span class=\"_ _1\"/>tualis\u00e9e de l\u2019obligation <span class=\"_ _1\"/>au titre des prestat<span class=\"_ _1\"/>ions d\u00e9finies<span class=\"ls1 ws0\"> </span>Le Groupe op\u00e8re <span class=\"_ _1\"/>\u00e9galement plusieurs p<span class=\"_ _1\"/>rogrammes de restructur<span class=\"_ _1\"/>ation qui impliquent de<span class=\"_ _1\"/>s indemnit\u00e9s de fin de con<span class=\"_ _1\"/>trat et d\u2019autres<span class=\"ls1 ws0\"> <span class=\"lsf7 ws146\">sor<span class=\"_ _13\"/>te<span class=\"_ _13\"/>s d<span class=\"_ _13\"/>e </span></span>compens<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s addition<span class=\"_ _1\"/>nelles<span class=\"_ _1\"/>. Les<span class=\"_ _1\"/> inde<span class=\"lscf ws110\">mnit\u00e9s li\u00e9<span class=\"_ _1\"/>es aux plans de d\u00e9p<span class=\"_ _1\"/>arts volontaires encouragean<span class=\"_ _1\"/>t le personnel \u00e0 par<span class=\"_ _1\"/>tir sont reconnues a<span class=\"_ _1\"/>u moment </span>o\u00f9 le membre du<span class=\"_ _1\"/> personnel accepte l\u2019off<span class=\"_ _1\"/>re de ces avantages. L<span class=\"_ _1\"/>es indemnit\u00e9s li\u00e9es \u00e0 de<span class=\"_ _1\"/>s plans de d\u00e9part non vo<span class=\"_ _1\"/>lontaires sont r<span class=\"lsd1 ws114\">econnues q<span class=\"_ _1\"/>uand le </span>Groupe <span class=\"lsd3\">a com<span class=\"_ _1\"/>muniqu\u00e9 <span class=\"_ _1\"/>son plan<span class=\"_ _1\"/> de d\u00e9p<span class=\"_ _1\"/>arts au<span class=\"_ _1\"/>x personn<span class=\"_ _1\"/>es conce<span class=\"_ _1\"/>rn\u00e9es et q<span class=\"_ _1\"/>ue les <span class=\"_ _1\"/>plans re<span class=\"_ _1\"/>ncontren<span class=\"_ _1\"/>t des c<span class=\"_ _1\"/>rit\u00e8res sp<span class=\"_ _1\"/>\u00e9cifiques<span class=\"_ _1\"/>. Les p<span class=\"_ _1\"/>rovisio<span class=\"lscf ws110\">n<span class=\"_ _1\"/>s qui y </span></span>sont li\u00e9e<span class=\"_ _1\"/>s sont <span class=\"_ _1\"/>reconnu<span class=\"_ _1\"/>es quand <span class=\"_ _1\"/>une at<span class=\"_ _1\"/>tente fon<span class=\"_ _1\"/>d\u00e9e est<span class=\"_ _1\"/> cr\u00e9\u00e9e c<span class=\"_ _1\"/>hez l<span class=\"_ _1\"/>es personn<span class=\"_ _1\"/>es conc<span class=\"_ _1\"/>ern\u00e9es pa<span class=\"_ _1\"/>r le pr<span class=\"_ _1\"/>ogramme e<span class=\"_ _1\"/>t sa mi<span class=\"_ _1\"/>se en <span class=\"lscf ws113\">route a d\u00e9but\u00e9 i.e. un </span>accord a \u00e9t\u00e9 at<span class=\"_ _1\"/>teint avec les syndicats <span class=\"_ _1\"/>sur les caract\u00e9ristiques du p<span class=\"_ _1\"/>rogramme et c<span class=\"_ _1\"/>es derni\u00e8res sont communiqu<span class=\"_ _1\"/>\u00e9es aux personne<span class=\"lsd3 ws118\">s co<span class=\"_ _1\"/>ncern\u00e9<span class=\"_ _1\"/>es. <span class=\"ls1 ws0\"> </span></span>Les indemnit\u00e9s d\u00e9pendan<span class=\"_ _1\"/>tes de prestations f<span class=\"_ _1\"/>utures ne sont pas quali<span class=\"_ _1\"/>fi\u00e9es comme avantage<span class=\"_ _1\"/>s de fin de co<span class=\"_ _1\"/>ntrat mais comme avantag<span class=\"_ _1\"/>es \u00e0 long terme pour le personnel. La dette relative \u00e0 <span class=\"_ _1\"/>ces indemnit\u00e9s est reconnue <span class=\"lscf ws113\">sur la dur\u00e9e<span class=\"ls1 ws0\"> <span class=\"lsd5 ws94\">de<span class=\"lsde ws145\">s ser<span class=\"_ _13\"/>vic<span class=\"_ _13\"/>es fut<span class=\"_ _13\"/>urs<span class=\"lsd2 ws115\">. </span></span></span> </span></span>Pour certains participant<span class=\"_ _1\"/>s aux plans de restruc<span class=\"_ _1\"/>turation, les indemnit\u00e9<span class=\"_ _1\"/>s sont vers\u00e9es jusqu'\u00e0 la da<span class=\"_ _1\"/>te de re<span class=\"lsd1 ws114\">traite la plus p<span class=\"_ _1\"/>roche. Les hypoth\u00e8ses </span>utilis\u00e9es pour effectu<span class=\"_ _1\"/>er une estimation fiable du<span class=\"_ _1\"/> co\u00fbt final pour le<span class=\"_ _1\"/> Groupe sont l'\u00e2ge<span class=\"_ _1\"/> de la retraite, le ta<span class=\"_ _1\"/>ux d'actualisatio<span class=\"lsd1 ws114\">n et l'inflation futu<span class=\"_ _1\"/>re des prix. </span>Les hypoth\u00e8ses sont revues \u00e0 la f<span class=\"_ _1\"/>in de la p\u00e9riode de r\u00e9f\u00e9re<span class=\"lsd4 ws128\">nce. <span class=\"lscf ws110\">Les gains et pertes actua<span class=\"_ _1\"/>riels sur les dettes r<span class=\"_ _1\"/>elatives aux plans de <span class=\"_ _1\"/>restructuration </span></span>sont pris en comp<span class=\"_ _1\"/>te dans le compte de<span class=\"_ _1\"/> r\u00e9sultats au moment<span class=\"_ _1\"/> o\u00f9 ils se r\u00e9alisent.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Avantag<span class=\"_ _1\"/>es \u00e0 court <span class=\"_ _1\"/>terme et <span class=\"_ _1\"/>\u00e0 long term<span class=\"_ _1\"/>e du pers<span class=\"_ _1\"/>onnel <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le co\u00fbt de l'ensemble<span class=\"_ _1\"/> des avantages \u00e0 cour<span class=\"_ _1\"/>t et \u00e0 long term<span class=\"_ _1\"/>e octroy\u00e9s au per<span class=\"_ _1\"/>sonnel, comme les sala<span class=\"_ _1\"/>ires, le droit du pe<span class=\"_ _1\"/>rsonnel aux cong\u00e9s pay\u00e9<span class=\"_ _1\"/>s, les primes, l'aide m\u00e9dicale<span class=\"_ _1\"/> et les autres contribution<span class=\"_ _1\"/>s, est enregistr\u00e9 pendan<span class=\"_ _1\"/>t la p\u00e9riode au cours<span class=\"_ _1\"/> de laquelle le personnel<span class=\"_ _1\"/> pres<span class=\"lsd3 ws118\">te le s<span class=\"_ _1\"/>ervice y<span class=\"_ _1\"/> r\u00e9f\u00e9ran<span class=\"_ _1\"/>t. Le </span>Groupe n<span class=\"_ _1\"/>'enreg<span class=\"_ _1\"/>istre ces <span class=\"_ _1\"/>co\u00fbts que<span class=\"_ _1\"/> lorsqu<span class=\"_ _1\"/>'il est so<span class=\"_ _1\"/>umis \u00e0<span class=\"_ _1\"/> une obl<span class=\"_ _1\"/>igatio<span class=\"_ _1\"/>n l\u00e9gale o<span class=\"_ _1\"/>u conven<span class=\"_ _1\"/>tionnell<span class=\"_ _1\"/>e effecti<span class=\"_ _1\"/>ve de ve<span class=\"_ _1\"/>rser ce <span class=\"_ _1\"/>mont<span class=\"lscf ws110\">ant et qu<span class=\"_ _1\"/>e </span>l'engagement peut \u00eatre estim\u00e9 de mani\u00e8re fiable. <span class=\"ls1 ws0\"> </span>Instruments financiers  Classifi<span class=\"_ _13\"/>cation <span class=\"ls1 ws0\"> </span>Le Groupe classe les<span class=\"_ _1\"/> actifs financiers dans le<span class=\"_ _1\"/>s cat\u00e9gories suivantes :<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais des au<span class=\"_ _1\"/>tres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"_ _1\"/> (FVTOCI) ; ou <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Au co\u00fbt amorti. </span><span class=\"ff4d\"> </span></span>Le Groupe classe les passifs financier<span class=\"lscf ws110\">s dan<span class=\"_ _1\"/>s les cat\u00e9gories su<span class=\"_ _1\"/>ivantes : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">A<span class=\"lscf ws110\">u co\u00fbt amorti. </span> </span></span>Actifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9termine l<span class=\"_ _1\"/>a classification des act<span class=\"_ _1\"/>ifs financiers lors de la <span class=\"_ _1\"/>comptabilisation in<span class=\"_ _1\"/>itiale. L<span class=\"ls1 ws0\">a <span class=\"lsd1 ws119\">classification se fait en <span class=\"_ _13\"/>fonction du mod\u00e8le </span></span>\u00e9conomique que le<span class=\"_ _1\"/> Groupe suit pour la <span class=\"_ _1\"/>gestion des actifs financi<span class=\"_ _1\"/>ers (d\u00e9tention en vu<span class=\"_ _1\"/>e \u00e0 la fois de la<span class=\"_ _1\"/> perception de flux de<span class=\"_ _1\"/> t<span class=\"lsd3 ws123\">r\u00e9sore<span class=\"_ _1\"/>rie contra<span class=\"_ _1\"/>ctuels et </span>par la vente d\u2019actifs financiers ; d\u00e9t<span class=\"_ _1\"/>ention en vue de perc<span class=\"lscf ws110\">evoir le<span class=\"_ _1\"/>s flux de tr\u00e9sorerie con<span class=\"_ _1\"/>tractuels et autres) et<span class=\"_ _1\"/> des caract\u00e9ristiques de<span class=\"_ _1\"/>s flux de </span>tr\u00e9soreri<span class=\"_ _1\"/>e contra<span class=\"_ _1\"/>ctuels <span class=\"_ _1\"/>de l\u2019actif f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>r (test \u00ab S<span class=\"_ _7\"/>PPI \u00bb c\u2019est<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">d<span class=\"_ _1\"/>ire, que les conditions contractuelles d<span class=\"_ _1\"/>e l\u2019actif financier donnent lieu \u00e0 des flux de </span></span>tr\u00e9soreri<span class=\"_ _1\"/>e <span class=\"lscf ws110\">qui correspondent <span class=\"_ _1\"/>uniquement \u00e0 des r<span class=\"_ _1\"/>emboursements de<span class=\"_ _1\"/> principal et \u00e0 des verse<span class=\"_ _1\"/>ments d\u2019int\u00e9r\u00eats sur le pr<span class=\"_ _1\"/>incipal restant d\u00fb). <span class=\"ls1 ws0\"> </span></span>Si un actif financier<span class=\"_ _1\"/> ne repr\u00e9sentant pas de<span class=\"_ _1\"/>s capitaux propres <span class=\"_ _1\"/>\u00e9choue au test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, le Groupe le <span class=\"_ _1\"/>classe \u00e0 la just<span class=\"_ _1\"/>e valeur<span class=\"ls1 ws0\"> </span>par le biais du<span class=\"_ _1\"/> r\u00e9sultat net. S\u2019il passe le test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, il est alor<span class=\"_ _1\"/>s soit class\u00e9 au co\u00fbt amo<span class=\"_ _1\"/>rti si le test du mo<span class=\"_ _1\"/>d\u00e8le de d\u00e9tenti<span class=\"lsd3 ws118\">on <span class=\"_ _1\"/>en vue <span class=\"_ _1\"/>de la p<span class=\"_ _1\"/>erception<span class=\"_ _1\"/> des flux<span class=\"_ _1\"/> de tr<span class=\"_ _1\"/>\u00e9sorerie </span>contractuels est valid\u00e9 ou <span class=\"_ _1\"/>sinon \u00e0 la j<span class=\"_ _1\"/>uste valeur par le biai<span class=\"_ _1\"/>s des autres \u00e9l\u00e9men<span class=\"_ _1\"/>ts du r\u00e9sultat global pou<span class=\"_ _1\"/>r autant que le<span class=\"_ _1\"/> test du mod\u00e8le de l<span class=\"_ _1\"/>a d\u00e9tention<span class=\"_ _1\"/> en vu<span class=\"_ _1\"/>e de la p<span class=\"_ _1\"/>erceptio<span class=\"_ _1\"/>n \u00e0 la f<span class=\"_ _1\"/>ois de flu<span class=\"_ _1\"/>x de tr<span class=\"_ _1\"/>\u00e9sorerie <span class=\"_ _1\"/>contr<span class=\"_ _1\"/>actuels <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> vente d\u2019a<span class=\"_ _1\"/>ctifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/>soit r\u00e9us<span class=\"_ _1\"/>si. <span class=\"ls1 ws0\"> </span>Pour les actifs financi<span class=\"_ _1\"/>ers repr\u00e9sentant des capi<span class=\"_ _1\"/>taux propres autres qu<span class=\"_ _1\"/>e des participations dan<span class=\"_ _1\"/>s des filiales, entreprises a<span class=\"_ _1\"/>ss<span class=\"lsd3 ws118\">oci\u00e9s ou <span class=\"_ _1\"/>coentre<span class=\"_ _1\"/>prises, le </span>Groupe choisit de mani<span class=\"_ _1\"/>\u00e8re irr\u00e9vocable l<span class=\"lsd2 ws0\">or<span class=\"_ _1\"/>s de l\u2019en<span class=\"_ _1\"/>regis<span class=\"_ _1\"/>tremen<span class=\"_ _1\"/>t initial<span class=\"_ _1\"/> (instrum<span class=\"_ _1\"/>ent pa<span class=\"_ _1\"/>r instr<span class=\"_ _1\"/>ument)<span class=\"_ _1\"/> leur d<span class=\"_ _1\"/>\u00e9signatio<span class=\"_ _1\"/>n pou<span class=\"_ _1\"/>r \u00eatre c<span class=\"_ _1\"/>lass\u00e9s co<span class=\"_ _1\"/>mme FV<span class=\"_ _7\"/>TOCI </span>ou FVTPL. <span class=\"ls1 ws0\"> </span>Les instruments de ca<span class=\"_ _1\"/>pitaux propres d\u00e9tenus<span class=\"_ _1\"/> en vue de la sp\u00e9<span class=\"_ _1\"/>culation (au sens comptable) <span class=\"_ _1\"/>sont toujours d\u00e9sign\u00e9<span class=\"_ _1\"/>s comme FVTPL. <span class=\"ls1 ws0\"> </span>Passi<span class=\"_ _13\"/>fs fin<span class=\"ls106 ws154\">anci<span class=\"_ _13\"/>ers <span class=\"ls1 ws0\"> </span></span>Les passifs financiers son<span class=\"_ _1\"/>t \u00e9valu\u00e9s au co\u00fbt<span class=\"_ _1\"/> amorti sauf s\u2019ils doiven<span class=\"_ _1\"/>t \u00eatre \u00e9valu\u00e9s \u00e0<span class=\"_ _1\"/> leur FVTPL (comme l<span class=\"_ _1\"/>es instruments con<span class=\"_ _1\"/>sid<span class=\"lsd4 ws118\">\u00e9r<span class=\"_ _13\"/>\u00e9s c<span class=\"_ _13\"/>omm<span class=\"_ _13\"/>e no<span class=\"_ _13\"/>n </span>d\u00e9tenus <span class=\"_ _1\"/>en vue d<span class=\"_ _1\"/>e couv<span class=\"_ _1\"/>erture ou<span class=\"_ _1\"/> les inst<span class=\"_ _1\"/>rument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s) o<span class=\"_ _1\"/>u si l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e a opt\u00e9 po<span class=\"_ _1\"/>ur l\u2019\u00e9v<span class=\"_ _1\"/>aluation<span class=\"_ _1\"/> \u00e0 la <span class=\"_ _1\"/>FVTP<span class=\"lse6 ws12f\">L.<span class=\"ls1 ws0\"> </span></span>Evaluati<span class=\"_ _13\"/>on <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs finan<span class=\"_ _13\"/>cier<span class=\"_ _13\"/>s \u00e0 la FVTOCI<span class=\"_ _13\"/> </span><span class=\"ff4d\"> </span></span>Les placements dans d<span class=\"_ _1\"/>es instruments de c<span class=\"_ _1\"/>apitaux propres d\u00e9sign\u00e9<span class=\"_ _1\"/>s \u00e0 la FVTOCI sont \u00e9v<span class=\"_ _1\"/>alu\u00e9s initialement \u00e0 leur j<span class=\"_ _1\"/>uste valeur ma<span class=\"lsd3 ws123\">jor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de </span>transaction directemen<span class=\"_ _1\"/>t attribuables. Ils sont \u00e9valu<span class=\"_ _1\"/>\u00e9s ult\u00e9rieurement \u00e0 leu<span class=\"_ _1\"/>r juste valeur av<span class=\"_ _1\"/>ec les gains et pertes r\u00e9<span class=\"_ _1\"/>sultant des variations d<span class=\"_ _1\"/>e la juste valeur reconnus parmi l<span class=\"_ _1\"/>es autres \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat global, sans <span class=\"_ _1\"/>recyclage subs\u00e9quent dan<span class=\"_ _1\"/>s le compte de r\u00e9sultats<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les r\u00e9\u00e9valuations accumul\u00e9es lors de la<span class=\"_ _1\"/> cession ou d<span class=\"lscf ws110\">u r\u00e8glem<span class=\"_ _1\"/>ent d\u2019instruments repr\u00e9sen<span class=\"_ _1\"/>tant des capitaux propres comp<span class=\"_ _1\"/>tabilis\u00e9s \u00e0 la FV<span class=\"_ _1\"/>TOCI sont </span>reclass<span class=\"_ _1\"/>\u00e9s vers l<span class=\"_ _1\"/>es r\u00e9sulta<span class=\"_ _1\"/>ts repo<span class=\"_ _1\"/>rt\u00e9s. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas d\u2019autres placements<span class=\"_ _1\"/> \u00e9valu\u00e9s \u00e0 la FVTOCI<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les divid<span class=\"_ _1\"/>endes p<span class=\"_ _1\"/>er\u00e7us so<span class=\"_ _1\"/>nt reco<span class=\"_ _1\"/>nnus dan<span class=\"_ _1\"/>s le com<span class=\"_ _1\"/>pte de <span class=\"_ _1\"/>r\u00e9su<span class=\"lsd2 ws115\">lta<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e9val<span class=\"_ _13\"/>u\u00e9s au<span class=\"_ _13\"/> co\u00fbt amo<span class=\"_ _13\"/>rti </span><span class=\"ff4d\"> </span></span>Les actifs financiers aut<span class=\"_ _1\"/>res que les cr\u00e9ance<span class=\"_ _1\"/>s commerciales (clients) <span class=\"_ _1\"/>et les passifs au co\u00fbt amo<span class=\"_ _1\"/>rti sont comptabil<span class=\"_ _1\"/>is\u00e9s initial<span class=\"lsd1 ws114\">ement \u00e0 leur juste valeur </span>major\u00e9e ou minor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de transa<span class=\"_ _1\"/>ction <span class=\"lsd3 ws118\">directem<span class=\"_ _1\"/>ent att<span class=\"_ _1\"/>ribuabl<span class=\"_ _1\"/>es. Les c<span class=\"_ _1\"/>r\u00e9ances<span class=\"_ _1\"/> commer<span class=\"_ _1\"/>ciales so<span class=\"_ _1\"/>nt \u00e9valu\u00e9e<span class=\"_ _1\"/>s \u00e0 leur<span class=\"_ _1\"/> prix d<span class=\"_ _1\"/>e transact<span class=\"_ _1\"/>ion </span>lorsqu\u2019elles ne comport<span class=\"_ _1\"/>ent pas une compos<span class=\"_ _1\"/>ante de financement i<span class=\"_ _1\"/>mportante.<span class=\"ls1 ws0\"> </span>Ces instruments finan<span class=\"_ _1\"/>ciers sont ult\u00e9rieurement <span class=\"_ _1\"/>\u00e9valu\u00e9s au co\u00fbt amor<span class=\"_ _1\"/>ti en utilisant la m\u00e9thode<span class=\"_ _1\"/> du taux d\u2019int\u00e9r\u00eat effec<span class=\"_ _1\"/>tif sous d\u00e9duction des per<span class=\"_ _1\"/>tes de valeu<span class=\"_ _1\"/>r, le ca<span class=\"_ _1\"/>s \u00e9ch\u00e9an<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e0 la F<span class=\"_ _13\"/>VTPL </span><span class=\"ff4d\"> </span></span>Les actif<span class=\"_ _7\"/>s et passif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers co<span class=\"_ _1\"/>mptabil<span class=\"_ _1\"/>is\u00e9s \u00e0<span class=\"_ _1\"/> la FV<span class=\"_ _1\"/>TPL sont<span class=\"_ _1\"/> \u00e9valu\u00e9s<span class=\"_ _1\"/> initi<span class=\"_ _1\"/>alemen<span class=\"_ _1\"/>t \u00e0 leu<span class=\"_ _1\"/>r juste<span class=\"_ _1\"/> valeur <span class=\"_ _1\"/>et les <span class=\"_ _1\"/>co\u00fbts de<span class=\"_ _1\"/> trans<span class=\"ws115\">a<span class=\"_ _1\"/>ctio<span class=\"lsd1 ws114\">n sont<span class=\"_ _1\"/> pris en charge </span></span>direct<span class=\"_ _1\"/>ement. L<span class=\"_ _1\"/>es gain<span class=\"_ _1\"/>s et p<span class=\"_ _1\"/>ertes r<span class=\"_ _1\"/>\u00e9alis\u00e9<span class=\"_ _1\"/>s ou non<span class=\"_ _1\"/> r\u00e9alis<span class=\"_ _1\"/>\u00e9s prove<span class=\"_ _1\"/>nant d<span class=\"_ _7\"/>es variations<span class=\"_ _1\"/> de la<span class=\"_ _1\"/> juste<span class=\"_ _1\"/> valeur d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s et pa<span class=\"_ _1\"/>ssifs f<span class=\"_ _1\"/><span class=\"lsd1 ws114\">inanciers sont repris dans le </span>r\u00e9sultat net consolid\u00e9<span class=\"_ _1\"/> de la p\u00e9riode au co<span class=\"_ _1\"/>urs de laquelle ils <span class=\"_ _1\"/>sont encourus. <span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">e Groupe n\u2019a pa<span class=\"_ _1\"/>s d\u00e9sign\u00e9 de dett<span class=\"_ _1\"/>es financi\u00e8res \u00e0 la FV<span class=\"_ _1\"/>TPL (option de jus<span class=\"_ _1\"/>te valeur). Les instrument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s sont \u00e9valu\u00e9s \u00e0 la<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lse6 ws12f\">FV<span class=\"_ _13\"/>TP<span class=\"_ _13\"/>L. </span> </span></span>Pertes de c<span class=\"_ _13\"/>r\u00e9dit att<span class=\"_ _13\"/>endues <span class=\"ls1 ws0\"> </span>Le Groupe applique l<span class=\"_ _1\"/>e mod\u00e8le de pr\u00e9vision<span class=\"_ _1\"/>s de pertes de cr<span class=\"_ _1\"/>\u00e9dit attendues. <span class=\"ls1 ws0\"> </span>Le mod\u00e8l<span class=\"_ _1\"/>e de pe<span class=\"_ _1\"/>rte <span class=\"lscf ws110\">de cr\u00e9dit <span class=\"_ _1\"/>attendue consid\u00e8re tou<span class=\"_ _1\"/>tes les pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de d<span class=\"_ _1\"/>\u00e9faut au cour<span class=\"_ _1\"/>s de la dur\u00e9e de vi<span class=\"_ _1\"/>e attendue<span class=\"ls1 ws0\"> </span><span class=\"ws118\">de </span></span>l\u2019instrument financier ou<span class=\"_ _1\"/> de pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de<span class=\"_ _1\"/> d\u00e9faut au cours de<span class=\"_ _1\"/>s 12 mois suiva<span class=\"_ _1\"/>nts (pertes de cr\u00e9dit<span class=\"ls1 ws0\"> p<span class=\"_ _1\"/><span class=\"lsd3 ws123\">r\u00e9vues sur 12<span class=\"_ _1\"/> mois) et </span></span>cela d\u00e9pendant de l\u2019au<span class=\"_ _1\"/>gmentation importante ou non<span class=\"_ _1\"/> du risque de <span class=\"_ _1\"/>cr\u00e9dit de l\u2019actif financ<span class=\"_ _1\"/>ier depuis sa comptabil<span class=\"_ _1\"/>isation initia<span class=\"lsd3 ws118\">le (mod<span class=\"_ _1\"/>\u00e8le g\u00e9n<span class=\"_ _1\"/>\u00e9ral de l<span class=\"_ _1\"/>a </span>perte d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> attendu<span class=\"_ _1\"/>e). <span class=\"ls1 ws0\"> </span>Le Groupe reconna\u00ee<span class=\"_ _1\"/>t des provisions pour pe<span class=\"_ _1\"/>rtes de valeur au <span class=\"_ _1\"/>titre de pertes de<span class=\"_ _1\"/> cr\u00e9dit attendues sur d<span class=\"_ _1\"/>es actifs financie<span class=\"_ _1\"/>rs \u00e9valu\u00e9s au co\u00fbt a<span class=\"_ _1\"/>morti. Le m\u00eame traitement <span class=\"_ _1\"/>est appliqu\u00e9 aux act<span class=\"_ _1\"/>ifs sur contrats r\u00e9sultant de<span class=\"_ _1\"/> l\u2019application de l\u2019IF<span class=\"_ _1\"/>RS 15 et les cr<span class=\"_ _1\"/>\u00e9ances de leasing et <span class=\"_ _1\"/>ce<span class=\"lsd5 ws129\">la<span class=\"_ _13\"/> m\u00ea<span class=\"_ _13\"/>me s<span class=\"_ _13\"/>\u2019il<span class=\"_ _13\"/>s ne<span class=\"_ _13\"/> so<span class=\"_ _13\"/>nt p<span class=\"_ _13\"/>as </span>consid\u00e9r\u00e9<span class=\"_ _1\"/>s <span class=\"lscf ws110\">comme actifs finan<span class=\"_ _1\"/>ciers. <span class=\"ls1 ws0\"> </span></span>A chaque<span class=\"_ _1\"/> date d<span class=\"_ _1\"/>e reportin<span class=\"_ _1\"/>g, la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 \u00e9v<span class=\"_ _1\"/>alue le<span class=\"_ _1\"/>s provis<span class=\"_ _1\"/>ions pou<span class=\"_ _1\"/>r pert<span class=\"_ _1\"/>es de val<span class=\"_ _1\"/>eur sur c<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Etant donn\u00e9 que le<span class=\"_ _1\"/> Groupe ne d\u00e9tient qu\u2019un m<span class=\"_ _1\"/>ontant limit\u00e9 de <span class=\"_ _1\"/>cr\u00e9ances commerciale<span class=\"_ _1\"/>s (clients) avec composant<span class=\"_ _1\"/>e financement, il appl<span class=\"_ _1\"/>ique une m\u00e9thode simplifi\u00e9e et <span class=\"_ _1\"/>\u00e9value les provisions pou<span class=\"_ _1\"/>r pertes de valeu<span class=\"_ _1\"/>r au montant des pe<span class=\"_ _1\"/>rtes de cr\u00e9dit atte<span class=\"_ _1\"/>ndues pour la du<span class=\"lsd4 ws94\">r\u00e9e de vi<span class=\"_ _13\"/>e pou<span class=\"_ _13\"/>r tou<span class=\"_ _13\"/>te<span class=\"_ _13\"/>s les </span>cr\u00e9ance<span class=\"_ _1\"/>s commer<span class=\"_ _1\"/>ciales, <span class=\"_ _1\"/>soit ind<span class=\"_ _1\"/>ividuellem<span class=\"_ _1\"/>ent ou<span class=\"_ _1\"/> collective<span class=\"_ _1\"/>ment, en<span class=\"_ _7\"/> tenant comp<span class=\"_ _1\"/>te des<span class=\"_ _1\"/> informa<span class=\"_ _1\"/>tions raiso<span class=\"_ _1\"/>nnables <span class=\"_ _1\"/>et justifi<span class=\"_ _1\"/>able<span class=\"lsd2 ws0\">s e<span class=\"_ _1\"/>t des p<span class=\"_ _1\"/>r\u00e9vis<span class=\"_ _1\"/>ions. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Pour les cr\u00e9ances de<span class=\"_ _1\"/><span class=\"lsd3 ws118\">s client<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">r\u00e9sidentiels</span> </span><span class=\"ws121\">et <span class=\"lsda ws114\">professi<span class=\"_ _13\"/>onnels<span class=\"lsd1 ws119\">, <span class=\"_ _13\"/>les principales info<span class=\"lscf ws110\">rmations prises en comp<span class=\"_ _1\"/>te pour \u00e9valuer si le r<span class=\"_ _1\"/>isque de cr\u00e9dit a </span></span></span></span></span>augment\u00e9 de mani\u00e8re importante depuis la reconnaissance initiale comprennent les retards de paiements par rapport aux \u00e9ch\u00e9anc<span class=\"lsd3 ws118\">es con<span class=\"_ _1\"/>tractuell<span class=\"_ _1\"/>es </span>ainsi que le statut de<span class=\"_ _1\"/>s actions juridiques enta<span class=\"_ _1\"/>m\u00e9<span class=\"lsd3 ws118\">es en vu<span class=\"_ _1\"/>e du re<span class=\"_ _1\"/>couvremen<span class=\"_ _1\"/>t des c<span class=\"_ _1\"/>r\u00e9ances. <span class=\"_ _1\"/>Une ma<span class=\"_ _1\"/>trice d<span class=\"_ _1\"/>e calcul e<span class=\"_ _1\"/>st utilis<span class=\"_ _1\"/>\u00e9e. <span class=\"ls1 ws0\"> </span></span>Pour les segments BICS et <span class=\"_ _1\"/>TeleSign, le Groupe prend en consid\u00e9ratio<span class=\"_ _1\"/>n l\u2019exp\u00e9rience et les informations raisonnables <span class=\"_ _1\"/>et justifi<span class=\"lscf ws110\">ables sur les </span>perspectives afin de d\u00e9fin<span class=\"_ _1\"/>ir le taux de <span class=\"lsd2 ws0\">p<span class=\"_ _1\"/>rovision<span class=\"_ _1\"/> sur un<span class=\"_ _1\"/>e base<span class=\"_ _1\"/> individ<span class=\"_ _1\"/>uelle.<span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Les indic<span class=\"_ _1\"/>ateurs su<span class=\"_ _1\"/>ivants son<span class=\"_ _1\"/>t utilis<span class=\"_ _1\"/>\u00e9s : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd2\">Une d\u00e9t\u00e9<span class=\"_ _1\"/>rioratio<span class=\"_ _1\"/>n impor<span class=\"_ _1\"/>tante <span class=\"_ _1\"/>effective<span class=\"_ _1\"/> ou a<span class=\"_ _1\"/>ttendue <span class=\"_ _1\"/>des \u00ab c<span class=\"_ _1\"/>redit ra<span class=\"_ _7\"/>ting \u00bb inte<span class=\"_ _1\"/>rnes ou ex<span class=\"_ _7\"/>ternes (si d<span class=\"_ _1\"/>isponi<span class=\"_ _1\"/>bles) du<span class=\"_ _1\"/> client ;<span class=\"_ _7\"/> <span class=\"sc5 ls1\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Une d\u00e9t\u00e9rioration importante du<span class=\"_ _1\"/> risque pays dans<span class=\"_ _1\"/> lequ<span class=\"lsd1 ws114\">el le client est <span class=\"_ _1\"/><span class=\"lsd2 ws115\">actif<span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es actuels ou attendus <span class=\"_ _1\"/>dans les affaires<span class=\"_ _1\"/>, les conditions financi\u00e8res o<span class=\"_ _1\"/>u \u00e9conomiques \u00e0 la su<span class=\"_ _1\"/>ite desq<span class=\"lse6 ws12f\">ue<span class=\"_ _13\"/>ls </span></span></span>le Group<span class=\"_ _1\"/>e s\u2019attend<span class=\"_ _7\"/> \u00e0 une bais<span class=\"_ _1\"/>se impo<span class=\"_ _1\"/>rtante de l<span class=\"_ _1\"/>a capa<span class=\"_ _1\"/>cit\u00e9 du cr<span class=\"_ _1\"/>\u00e9anci<span class=\"_ _1\"/>er \u00e0 resp<span class=\"_ _1\"/>ecter ses <span class=\"lscf\">o<span class=\"_ _1\"/>bligations</span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws11a\">Une <span class=\"lscf ws110\">d\u00e9t\u00e9rioration importante <span class=\"_ _1\"/>effective ou attendue dans<span class=\"_ _1\"/> les r\u00e9sultats op\u00e9rationnels<span class=\"_ _1\"/> du <span class=\"lsd5 ws94\">d\u00e9b<span class=\"_ _13\"/>it<span class=\"_ _13\"/>eur<span class=\"_ _13\"/><span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es importants actuels<span class=\"_ _1\"/> ou attendus da<span class=\"_ _1\"/>ns l\u2019environnement r\u00e9gula<span class=\"_ _1\"/>toire, \u00e9conomique ou <span class=\"_ _1\"/>technologique du </span></span>d\u00e9biteur r\u00e9sultant en <span class=\"_ _1\"/>une baisse significative de <span class=\"_ _1\"/>ses capacit\u00e9s \u00e0 respe<span class=\"_ _1\"/>cter ses obligations. La m\u00eame m\u00e9thodologie<span class=\"_ _1\"/> est appliqu\u00e9e pour l<span class=\"_ _1\"/>es actifs sur contrat<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Pour les actifs au co\u00fb<span class=\"_ _1\"/>t amorti, les <span class=\"_ _1\"/>actifs sur contrats et le<span class=\"_ _1\"/>s cr\u00e9ances de leasing,<span class=\"_ _1\"/> les provisions pour pe<span class=\"_ _1\"/>rte de valeur sont <span class=\"lsd5 ws129\">compt<span class=\"_ _13\"/>a<span class=\"_ _13\"/>bil<span class=\"_ _13\"/>is\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e </span>compte de r\u00e9sultats. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9pr\u00e9cie<span class=\"_ _1\"/> totalement un actif financi<span class=\"_ _1\"/>er quand il existe de<span class=\"_ _1\"/>s informations indiquant qu<span class=\"_ _1\"/>e le d\u00e9biteur est dan<span class=\"_ _1\"/>s des difficult\u00e9s financ<span class=\"_ _1\"/>i\u00e8res s\u00e9v\u00e8res et qu\u2019il n\u2019y <span class=\"_ _1\"/>a de perspectives <span class=\"_ _1\"/>r\u00e9alistes de recouvrement pa<span class=\"_ _1\"/>r exemple d\u00e8s que<span class=\"_ _1\"/> le d\u00e9biteur a \u00e9t<span class=\"_ _1\"/>\u00e9 mis en liquidation, <span class=\"_ _1\"/>es<span class=\"lsd3 ws118\">t entr\u00e9 da<span class=\"_ _1\"/>ns un<span class=\"_ _1\"/>e </span>proc\u00e9dure de faillite ou, po<span class=\"_ _1\"/>ur les cr\u00e9ances com<span class=\"_ _1\"/>merciales, quand les <span class=\"_ _1\"/>montants sont consid\u00e9r\u00e9s <span class=\"_ _1\"/>comme irr\u00e9couvrables par d<span class=\"_ _1\"/>es agences de recouvrem<span class=\"_ _1\"/>ent ext<span class=\"_ _1\"/>ernes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers d\u00e9p<span class=\"_ _1\"/>r\u00e9ci\u00e9s p<span class=\"_ _1\"/>euvent <span class=\"_ _1\"/>encore f<span class=\"_ _1\"/>aire l\u2019obj<span class=\"_ _1\"/>et d\u2019ef<span class=\"_ _1\"/>forts d<span class=\"_ _1\"/>e recouvr<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>suivant le<span class=\"_ _1\"/>s proc\u00e9<span class=\"_ _1\"/>dures de<span class=\"_ _1\"/> recouvr<span class=\"_ _1\"/>ement<span class=\"ls1 ws0\"> <span class=\"lscf ws113\">d<span class=\"_ _1\"/>u groupe. Toute </span></span>r\u00e9cup\u00e9r<span class=\"_ _1\"/>atio<span class=\"ws118\">n es<span class=\"_ _1\"/>t reprise a<span class=\"_ _1\"/>u comp<span class=\"_ _1\"/>te de r<span class=\"_ _1\"/>\u00e9sultat.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span>Crit<span class=\"_ _13\"/>\u00e8res destin\u00e9s \u00e0<span class=\"_ _13\"/> la comptabi<span class=\"_ _13\"/>lisatio<span class=\"_ _13\"/>n initiale et \u00e0<span class=\"_ _13\"/> la d\u00e9<span class=\"ls1 ws0\">-<span class=\"ls10a ws15d\">comptabilis<span class=\"_ _1\"/>ation de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et passifs fin<span class=\"_ _7\"/>anciers </span></span>Les instruments finan<span class=\"_ _1\"/>ciers ne sont comptabil<span class=\"_ _1\"/>is\u00e9s qu'\u00e0 partir du mom<span class=\"_ _1\"/>ent o\u00f9 le Groupe s'eng<span class=\"_ _1\"/>age \u00e0 respecter le<span class=\"lsd1 ws114\">u<span class=\"_ _1\"/>rs modalit\u00e9s contractuelles. Les </span>acquisitions et ventes <span class=\"_ _1\"/>d'actifs financiers r\u00e9guli\u00e8res (\u00ab <span class=\"_ _1\"/>spot \u00bb) sont com<span class=\"_ _1\"/>ptabilis\u00e9es \u00e0 leur date<span class=\"_ _1\"/> de r\u00e8glement. <span class=\"ls1 ws0\"> </span>Les actifs financiers (<span class=\"_ _1\"/>ou une partie de c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">ci) sont<span class=\"_ _1\"/> d\u00e9comp<span class=\"_ _1\"/>tabilis\u00e9s l<span class=\"_ _1\"/>orsque l<span class=\"_ _1\"/>es droit<span class=\"_ _1\"/>s contra<span class=\"_ _1\"/>ctuels g<span class=\"_ _1\"/>\u00e9n\u00e9ran<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"lsdd ws125\">les<span class=\"_ _13\"/> flux<span class=\"_ _13\"/> de tr<span class=\"_ _13\"/>\u00e9sor<span class=\"_ _13\"/>erie<span class=\"_ _13\"/> des ac<span class=\"_ _13\"/>tifs </span></span></span></span>financiers expirent. <span class=\"ls1 ws0\"> </span>Pour les placements <span class=\"_ _1\"/>en titres repr\u00e9sentant<span class=\"_ _1\"/> des capitaux propres, le<span class=\"_ _1\"/>s r\u00e9\u00e9valuations \u00e0 la jus<span class=\"_ _1\"/>te valeur accumul\u00e9e<span class=\"_ _1\"/>s par le biais de<span class=\"_ _1\"/>s autres \u00e9l\u00e9ments du r\u00e9sultat global sont reclass\u00e9es en r\u00e9sultats report<span class=\"lsd4 ws94\">\u00e9s l<span class=\"_ _13\"/>ors<span class=\"_ _13\"/> de leu<span class=\"_ _13\"/>r d\u00e9<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span></span></span>Les pass<span class=\"_ _1\"/>ifs fina<span class=\"_ _1\"/>nciers (o<span class=\"_ _1\"/>u une pa<span class=\"_ _1\"/>rtie de ceu<span class=\"_ _1\"/>x<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci) sont d\u00e9comp<span class=\"_ _1\"/>tabilis\u00e9s quand l'obliga<span class=\"_ _1\"/>tion sp\u00e9cifi\u00e9e dans l<span class=\"_ _1\"/>e contrat est lib\u00e9r\u00e9e, annul\u00e9<span class=\"_ _1\"/>e ou \u00e9chue. La </span></span>diff\u00e9rence entre la valeu<span class=\"_ _1\"/>r comptable du pas<span class=\"_ _1\"/>sif financier d\u00e9<span class=\"ls1 ws0\">-<span class=\"lsd5 ws94\">com<span class=\"_ _13\"/>pta<span class=\"_ _13\"/>bi</span></span>lis<span class=\"_ _13\"/>\u00e9e et les m<span class=\"_ _1\"/>ontants payables ou <span class=\"_ _1\"/>pay\u00e9s, y compris des a<span class=\"_ _1\"/>ctifs autres que le ca<span class=\"_ _1\"/>sh transf\u00e9r\u00e9s ou des d<span class=\"_ _1\"/>ettes assum\u00e9es, est <span class=\"_ _1\"/>enregistr\u00e9e au compt<span class=\"_ _1\"/>e de r\u00e9sultats. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Juste valeur des<span class=\"_ _13\"/> instrum<span class=\"_ _13\"/>ents fina<span class=\"_ _13\"/>nciers<span class=\"_ _13\"/> Les m\u00e9tho<span class=\"_ _1\"/>des et<span class=\"_ _1\"/> hypoth<span class=\"_ _1\"/>\u00e8ses suiva<span class=\"_ _1\"/>ntes on<span class=\"_ _1\"/>t \u00e9t\u00e9 ut<span class=\"_ _1\"/>ilis\u00e9es po<span class=\"_ _1\"/>u<span class=\"lscf ws110\">r estimer la j<span class=\"_ _1\"/>uste valeur des inst<span class=\"_ _1\"/>ruments financiers : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les participation<span class=\"_ _1\"/>s dans des soci\u00e9t\u00e9s no<span class=\"_ _1\"/>n cot\u00e9es, la juste v<span class=\"_ _1\"/>aleur est estim\u00e9e pa<span class=\"_ _1\"/>r r\u00e9f\u00e9rence \u00e0 des <span class=\"_ _1\"/>transactions de v<span class=\"lsd3 ws121\">en<span class=\"_ _1\"/>tes </span></span>r\u00e9centes d<span class=\"_ _7\"/>e ces soci\u00e9t<span class=\"_ _1\"/>\u00e9s non cot<span class=\"_ _1\"/>\u00e9es et,<span class=\"_ _1\"/> en l\u2019ab<span class=\"_ _1\"/>sence d<span class=\"_ _1\"/>e telle<span class=\"_ _1\"/>s transa<span class=\"_ _1\"/><span class=\"lsd1 ws114\">ctions, sur la base de diff\u00e9rentes techniques d'\u00e9valua<span class=\"_ _1\"/>tion, </span>comme l'actualisation de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie futurs et la m<span class=\"_ _1\"/>\u00e9thode des <span class=\"ws118\">multiples</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les dettes \u00e0 long<span class=\"_ _1\"/> terme \u00e0 taux va<span class=\"_ _1\"/>riable, le co\u00fbt amor<span class=\"_ _1\"/>ti est suppos\u00e9 correspondr<span class=\"_ _1\"/>e approximativement \u00e0 la<span class=\"_ _1\"/> j<span class=\"lsdd ws11b\">uste<span class=\"_ _13\"/> </span><span class=\"ws118\">valeur<span class=\"sc5 ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les dettes \u00e0 long<span class=\"_ _1\"/> terme \u00e0 taux fix<span class=\"_ _1\"/>e, la juste valeur <span class=\"_ _1\"/>est d\u00e9termin\u00e9e sur la<span class=\"_ _1\"/> base de la valeur d<span class=\"_ _1\"/>e march\u00e9 lors qu\u2019ell<span class=\"_ _1\"/><span class=\"lsd4 ws94\">e es<span class=\"_ _13\"/>t </span></span>disponible et sinon <span class=\"_ _1\"/>sur base des flux de <span class=\"_ _1\"/>tr\u00e9sorerie futurs <span class=\"ws118\">actual<span class=\"_ _1\"/>is\u00e9s</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Concernant les produits d\u00e9riv\u00e9s, les justes</span><span class=\"ff4d\"> <span class=\"lsd3 ws118\">valeu<span class=\"_ _1\"/>rs ont <span class=\"_ _1\"/>\u00e9t\u00e9 esti<span class=\"_ _1\"/>m\u00e9es s<span class=\"_ _1\"/>oit en pr<span class=\"_ _1\"/>enant en<span class=\"_ _1\"/> compte l<span class=\"_ _1\"/>a valeu<span class=\"_ _1\"/>r cot\u00e9<span class=\"_ _1\"/>e sur un<span class=\"_ _1\"/> march\u00e9 a<span class=\"_ _1\"/>ctif, </span></span>soit, si cette valeur n\u2019est pas dispo<span class=\"_ _1\"/>nible, \u00e0 l'aide de diff\u00e9rentes techniques d'\u00e9valua<span class=\"_ _1\"/>tion, en particulier l'actualisation des flux de tr\u00e9so<span class=\"_ _1\"/>rerie f<span class=\"_ _1\"/>uturs<span class=\"_ _1\"/>.Crit<span class=\"_ _13\"/>\u00e8res pour la<span class=\"_ _13\"/> compensation des<span class=\"_ _13\"/> actifs<span class=\"_ _13\"/> et passifs<span class=\"_ _13\"/> financiers<span class=\"_ _13\"/> En pr\u00e9sence d'un droi<span class=\"_ _1\"/>t l\u00e9galement ex\u00e9cutoire <span class=\"_ _1\"/>de compensation pour<span class=\"_ _1\"/> les actifs et pa<span class=\"_ _1\"/>ssifs financiers comptabilis\u00e9s e<span class=\"_ _1\"/>t dans le c<span class=\"lsd5 ws129\">as o\u00f9 l<span class=\"_ _13\"/>e G<span class=\"_ _13\"/>ro<span class=\"_ _13\"/>upe<span class=\"_ _13\"/> a </span>l\u2019intention de simultan\u00e9ment r\u00e9gler le pas<span class=\"_ _1\"/>sif et <span class=\"lsd3 ws118\">la vent<span class=\"_ _1\"/>e de l'ac<span class=\"_ _1\"/>tif ou a<span class=\"_ _1\"/> l\u2019inten<span class=\"_ _1\"/>tion de p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oc\u00e9der<span class=\"_ _1\"/> au r\u00e8gl<span class=\"_ _1\"/>ement su<span class=\"_ _1\"/>r une ba<span class=\"_ _1\"/>se nette,<span class=\"_ _1\"/> l'ensem<span class=\"_ _1\"/>ble d<span class=\"_ _1\"/>es actifs </span>et pass<span class=\"_ _1\"/>ifs finan<span class=\"_ _7\"/>ciers li\u00e9s <span class=\"_ _1\"/>sont co<span class=\"_ _1\"/>mpens\u00e9<span class=\"_ _1\"/>s. <span class=\"ls1\"> </span>Cr\u00e9ances<span class=\"_ _1\"/> commerci<span class=\"_ _7\"/>ales Les cr\u00e9ances comme<span class=\"_ _1\"/>rciales dans le bilan<span class=\"_ _1\"/> sont \u00e9valu\u00e9es au bilan <span class=\"_ _1\"/>au co\u00fbt amorti (mod<span class=\"_ _1\"/>\u00e8le<span class=\"ls1 ws0\"> <span class=\"lscd ws15f\">SP<span class=\"_ _13\"/>PI<span class=\"_ _13\"/> </span></span><span class=\"ws118\">s\u2019applique<span class=\"ff4f ls1 ws0\">)<span class=\"ff4d\"> </span></span></span>d\u00e9duction f<span class=\"_ _1\"/>aite de<span class=\"ls1 ws0\">s <span class=\"lsd4 ws94\">pert<span class=\"_ _13\"/>es d<span class=\"_ _13\"/>e cr\u00e9d<span class=\"_ _13\"/>it </span></span>attendues.<span class=\"ls1 ws0\"> </span>Tr\u00e9sore<span class=\"_ _1\"/>rie et \u00e9<span class=\"_ _1\"/>quivalents <span class=\"_ _1\"/>de tr\u00e9so<span class=\"_ _1\"/>rerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La tr\u00e9so<span class=\"_ _1\"/>rerie et<span class=\"_ _1\"/> les \u00e9qu<span class=\"_ _1\"/>ivalents<span class=\"_ _1\"/> de tr\u00e9<span class=\"_ _1\"/>sorerie co<span class=\"_ _1\"/>mprenn<span class=\"_ _1\"/>ent les av<span class=\"_ _1\"/>oirs <span class=\"_ _1\"/>en cais<span class=\"_ _1\"/>se, les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>urants<span class=\"_ _1\"/> bancaires<span class=\"_ _1\"/> ainsi q<span class=\"_ _1\"/>ue les<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">place<span class=\"_ _1\"/>ments ayant une </span></span>mat<span class=\"ws110\">urit\u00e9 \u00e0 l'\u00e9mission <span class=\"_ _1\"/>de moins de 3 mois <span class=\"_ _1\"/>et qui sont hautemen<span class=\"_ _1\"/>t liquides. Les actifs sont<span class=\"_ _1\"/> imm\u00e9diatement conve<span class=\"_ _1\"/>rtibles en num\u00e9raire<span class=\"ls1 ws0\"> </span>ave<span class=\"_ _1\"/>c un risque </span>tr\u00e8s faible de changem<span class=\"_ _1\"/>ent de valeur. <span class=\"ls1 ws0\"> </span>La tr\u00e9sorerie et le<span class=\"_ _1\"/>s \u00e9quivalents de <span class=\"_ _1\"/>tr\u00e9sorerie sont port\u00e9s au bilan<span class=\"_ _1\"/> au co\u00fbt a<span class=\"lsd2 ws115\">mo<span class=\"_ _1\"/>rti. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Dettes fi<span class=\"_ _1\"/>nanci\u00e8<span class=\"_ _1\"/>res pro<span class=\"_ _1\"/>ductives d\u2019<span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> L'ensemble des pr\u00eats e<span class=\"_ _1\"/>t des emprunts sont <span class=\"_ _1\"/>initialement reconnus au<span class=\"_ _1\"/> bilan au co\u00fbt d'acquisition,<span class=\"_ _1\"/> qui repr\u00e9sente la ju<span class=\"_ _1\"/>ste valeu<span class=\"lsd3 ws123\">r de ces pr\u00eat<span class=\"_ _1\"/>s ou </span>emprunts, apr\u00e8s d\u00e9du<span class=\"_ _1\"/>ction des frais d'\u00e9mission l<span class=\"_ _1\"/>i\u00e9s aux emprunts. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Apr\u00e8s avoir \u00e9t\u00e9 po<span class=\"_ _1\"/>rt\u00e9es au bilan, le<span class=\"_ _1\"/>s dettes sont \u00e9valu\u00e9es au <span class=\"_ _1\"/>co\u00fbt amorti, par application<span class=\"_ _1\"/> de la m\u00e9thode <span class=\"_ _1\"/>des taux d\u2019int\u00e9r\u00eat effectifs, ave<span class=\"_ _1\"/>c amortissement des pri<span class=\"_ _1\"/>mes d\u2019\u00e9mission ou de<span class=\"_ _1\"/> remboursement ve<span class=\"_ _1\"/>rs le compte de r\u00e9sultats<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Produits d\u00e9<span class=\"_ _13\"/>riv\u00e9s Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas et n\u2019\u00e9met pas<span class=\"_ _1\"/> d\u2019instruments finan<span class=\"ws113\">ciers d\u00e9riv<span class=\"_ _1\"/>\u00e9s <span class=\"_ _13\"/>dans des buts sp\u00e9culatifs. Toutefois, un certain nombre de ces produits </span>d\u00e9riv\u00e9s<span class=\"_ _1\"/> ne renco<span class=\"_ _1\"/>ntrent pa<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>ndition<span class=\"_ _1\"/>s repris<span class=\"_ _1\"/>es \u00e0 l\u2019I<span class=\"lse6 ws152\">FRS 9<span class=\"ls1 ws0\"> </span></span>en vue d\u2019<span class=\"_ _1\"/>entrer dan<span class=\"_ _1\"/>s la co<span class=\"_ _1\"/>mptabilit<span class=\"_ _1\"/>\u00e9 de cou<span class=\"_ _1\"/>verture<span class=\"_ _1\"/>. Ils son<span class=\"_ _1\"/>t d\u00e8s lo<span class=\"_ _1\"/>rs trait<span class=\"_ _1\"/>\u00e9s com<span class=\"_ _1\"/>me des produits d\u00e9riv\u00e9s d\u00e9tenu<span class=\"_ _1\"/>s \u00e0 des fins sp\u00e9<span class=\"_ _1\"/>culatives, ce qui implique<span class=\"_ _1\"/> que les change<span class=\"_ _1\"/>ments de juste valeu<span class=\"_ _1\"/>r soient enregistr\u00e9s dans le<span class=\"_ _1\"/> compte de r\u00e9sult<span class=\"lsd2 ws115\">a<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>Le Groupe recourt \u00e0<span class=\"_ _1\"/> des produits d\u00e9riv\u00e9s,<span class=\"_ _1\"/> comme les <span class=\"lsd1 ws114\">IRS, les </span>swaps<span class=\"_ _1\"/> de taux d\u2019int\u00e9<span class=\"_ _1\"/>r\u00eat et de devises (IRC<span class=\"_ _1\"/>S<span class=\"lsd7 ws131\">) et </span><span class=\"ws113\">les contrats de <span class=\"lsd1 ws114\">c<span class=\"_ _13\"/>hange \u00e0 ter<span class=\"_ _1\"/>me, afin de </span></span>r\u00e9duire les risques as<span class=\"_ _1\"/>soci\u00e9s aux fluctuations <span class=\"_ _1\"/>de change sur l<span class=\"_ _1\"/>es actifs, passifs sous<span class=\"ls1 ws0\">-<span class=\"lsd2\">jac<span class=\"_ _1\"/>ents e<span class=\"_ _1\"/>t op\u00e9rat<span class=\"_ _1\"/>ions <span class=\"_ _1\"/>anticip\u00e9<span class=\"_ _1\"/>es. Les p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oduit<span class=\"_ _1\"/>s d\u00e9riv\u00e9s<span class=\"_ _1\"/> son<span class=\"_ _1\"/>t port\u00e9<span class=\"_ _1\"/>s </span></span>au bilan \u00e0 leur ju<span class=\"_ _1\"/>ste valeur dans le<span class=\"_ _1\"/>s rubriques \"Autres actifs <span class=\"_ _1\"/>non courants\", \"A<span class=\"lsd2 ws0\">ut<span class=\"_ _1\"/>res ac<span class=\"_ _1\"/>tifs ci<span class=\"_ _1\"/>rculants\"<span class=\"_ _1\"/>, \"De<span class=\"_ _1\"/>ttes por<span class=\"_ _1\"/>tant in<span class=\"_ _1\"/>t\u00e9r\u00eat\", \"<span class=\"_ _1\"/>Autre<span class=\"_ _1\"/>s dette<span class=\"_ _1\"/>s \u00e0 long<span class=\"_ _7\"/> </span>terme\" e<span class=\"_ _1\"/>t \"Autre<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> \u00e0 court<span class=\"_ _1\"/> terme\".<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Un IRCS est utilis\u00e9<span class=\"_ _1\"/> pour r\u00e9duire l\u2019ex<span class=\"_ _1\"/>position du Groupe aux f<span class=\"_ _1\"/>luctuations des taux d'i<span class=\"_ _1\"/>nt\u00e9r\u00eat et de change <span class=\"_ _1\"/>sur une dette \u00e0 long<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd3 ws123\">terme en JPY.<span class=\"_ _1\"/> <span class=\"lsd1 ws11a\">Le </span></span></span>Groupe n\u2019emploie pas la comptabilit\u00e9 de couverture pour cet i<span class=\"_ _13\"/>nstrument d\u00e9riv\u00e9. <span class=\"ls1 ws0\"> </span>Cette de<span class=\"_ _1\"/>tte \u00e0 long<span class=\"_ _7\"/> terme expri<span class=\"_ _1\"/>m\u00e9e en J<span class=\"_ _1\"/>PY compren<span class=\"_ _1\"/>d un <span class=\"_ _1\"/>d\u00e9riv\u00e9 inco<span class=\"_ _7\"/>rpor\u00e9 (\u00ab embe<span class=\"_ _1\"/>dded d<span class=\"_ _1\"/>erivative<span class=\"_ _1\"/> \u00bb). C<span class=\"_ _1\"/>e d\u00e9riv\u00e9 e<span class=\"_ _1\"/>st s\u00e9par<span class=\"_ _1\"/>\u00e9 de son <span class=\"_ _1\"/><span class=\"lsd2 ws117\">cont<span class=\"_ _1\"/>rat h\u00f4te et </span>comptabilis\u00e9 \u00e0 sa ju<span class=\"_ _1\"/>ste valeur, impliquant que l<span class=\"_ _1\"/>es variations de la ju<span class=\"_ _1\"/>ste valeur sont po<span class=\"_ _1\"/>rt\u00e9es au compte d<span class=\"_ _1\"/>e r\u00e9sultats. Les effets \u00ab m<span class=\"_ _1\"/>ark<span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">to</span>-</span>market \u00bb sur ce d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 sont compens\u00e9s par <span class=\"_ _1\"/>ceux jouant sur l\u2019IRCS. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe emploie d<span class=\"_ _1\"/>es IRS (swap de taux<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats) pour att\u00e9nue<span class=\"_ _1\"/>r le risque li\u00e9 aux<span class=\"_ _1\"/> fluctuations de taux d\u2019int<span class=\"_ _1\"/>\u00e9r\u00eats entre la date d\u2019or<span class=\"_ _1\"/>igine de la couverture et la dat<span class=\"_ _1\"/>e d\u2019\u00e9mission hautem<span class=\"_ _1\"/>ent probables de det<span class=\"_ _1\"/>tes \u00e0 long terme \u00e0 <span class=\"_ _1\"/>taux fixe. Le Group<span class=\"_ _1\"/>e applique la comptabilit\u00e9 d<span class=\"lsd1 ws114\">e<span class=\"_ _1\"/> couverture de flux </span>de tr\u00e9so<span class=\"_ _1\"/>rerie pou<span class=\"_ _7\"/>r<span class=\"_ _13\"/> certain<span class=\"_ _1\"/>es de <span class=\"_ _1\"/>ces <span class=\"lsd2 ws0\">op\u00e9ra<span class=\"_ _1\"/>tions de<span class=\"_ _1\"/> couve<span class=\"_ _1\"/>rtures. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es groupe n\u2019applique <span class=\"_ _1\"/>pas la comptabilit\u00e9 d<span class=\"_ _1\"/>e couverture,<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9riv\u00e9s so<span class=\"_ _1\"/>nt repr<span class=\"_ _1\"/>is \u00e0 leu<span class=\"_ _1\"/>r </span></span></span>juste valeur, avec les <span class=\"_ _1\"/>changements de juste val<span class=\"_ _1\"/>eur port\u00e9s au compt<span class=\"_ _1\"/>e de r\u00e9sultats parm<span class=\"_ _1\"/>i les r\u00e9sultats financiers. Quand<span class=\"_ _1\"/> le sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">jacen<span class=\"_ _1\"/>t </span></span>est reco<span class=\"_ _1\"/>nnu au bil<span class=\"_ _1\"/>an et co<span class=\"_ _1\"/>ncerne d<span class=\"_ _7\"/>es charges r<span class=\"_ _1\"/>econnues <span class=\"_ _1\"/>en r\u00e9sul<span class=\"_ _1\"/>tat o<span class=\"_ _1\"/>p\u00e9rationnel<span class=\"_ _1\"/> ou de<span class=\"_ _1\"/>s investis<span class=\"_ _1\"/>semen<span class=\"_ _1\"/>ts, les ch<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts de ju<span class=\"_ _1\"/><span class=\"lsd4 ws128\">st<span class=\"_ _13\"/>e </span>valeur reconnus dans les r\u00e9sultats<span class=\"_ _1\"/> financiers sont reclass\u00e9s en r\u00e9sultat op\u00e9rationnel q<span class=\"lscf ws110\">u<span class=\"_ _1\"/>and l\u2019instrument de<span class=\"_ _1\"/> couverture arrive \u00e0 </span>\u00e9ch\u00e9ance.<span class=\"_ _1\"/> \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es la comptabilit\u00e9 de<span class=\"_ _1\"/> couverture est appliq<span class=\"_ _1\"/>u\u00e9e, les gains et <span class=\"_ _1\"/>pertes relatifs \u00e0<span class=\"ls1 ws0\"> </span>la partie </span>efficace de la couv<span class=\"_ _1\"/>erture par l\u2019instrument<span class=\"_ _1\"/> d\u00e9riv\u00e9 sont reconnus pa<span class=\"_ _1\"/>rmi les \u00e9l\u00e9ments du r<span class=\"_ _1\"/>\u00e9sultat global (capitaux<span class=\"_ _1\"/> propres) jusqu\u2019\u00e0 ce que l\u2019\u00e9v\u00e9nement couve<span class=\"_ _1\"/>rt se produise. Si la t<span class=\"_ _1\"/>ransaction couverte r\u00e9sul<span class=\"_ _1\"/>te dans la reconnaissan<span class=\"_ _1\"/>ce d\u2019un actif, la valeur co<span class=\"_ _1\"/>mptabl<span class=\"lsd4 ws94\">e de </span>l\u2019actif au moment d<span class=\"_ _1\"/>e l\u2019enregistrement initial e<span class=\"_ _1\"/>st ajust\u00e9e pour<span class=\"ls1 ws0\"> </span>reprend<span class=\"_ _1\"/>re les montants pr\u00e9al<span class=\"_ _1\"/>ablement reconnus via le<span class=\"_ _1\"/>s \u00e9l\u00e9ments du r\u00e9sultat global. Si la <span class=\"_ _1\"/>transaction de couve<span class=\"_ _1\"/>rture concerne des charg<span class=\"_ _1\"/>es comptabilis\u00e9es parmi les<span class=\"_ _1\"/> r\u00e9sultats op\u00e9rationnels,<span class=\"_ _1\"/> les m<span class=\"lsd1 ws11a\">ontants </span>pr\u00e9alablement reconnus v<span class=\"_ _1\"/>ia les \u00e9l\u00e9ments du r\u00e9sul<span class=\"_ _1\"/>tat glob<span class=\"lsd1 ws114\">al sont reclass\u00e9s parmi le<span class=\"_ _1\"/>s r\u00e9sultats op\u00e9rationnels quand les charges li\u00e9<span class=\"_ _1\"/>es </span>au service sous<span class=\"ls1 ws0\">- <span class=\"lsd3 ws118\">jacents<span class=\"_ _1\"/> sont reco<span class=\"_ _7\"/>nnus dans l<span class=\"_ _1\"/>e compte <span class=\"_ _1\"/>de <span class=\"lsd1 ws119\">r\u00e9sultats. La<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">partie inefficace de<span class=\"_ _1\"/> la couverture de f<span class=\"_ _1\"/>lux de tr\u00e9sorerie est </span></span></span></span></span>toujours reconnue dans le compte de r\u00e9sultats. Le Groupe applique l\u2019IAS<span class=\"_ _1\"/> 32 pour l<span class=\"_ _1\"/>es contrats d\u2019options qui <span class=\"_ _1\"/>sont des paiements bas\u00e9s su<span class=\"_ _1\"/>r des \u00e9l\u00e9ments<span class=\"_ _1\"/> de fonds propres et qu<span class=\"_ _1\"/>i<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">ne sont n<span class=\"_ _1\"/>i acco<span class=\"_ _1\"/>rd\u00e9s </span></span>en \u00e9change de bien<span class=\"_ _1\"/>s ou de service<span class=\"_ _1\"/>s, ni accord\u00e9s au personnel<span class=\"_ _1\"/> au titre d\u2019employ\u00e9s. Les<span class=\"_ _1\"/> contrats d\u2019options t<span class=\"_ _1\"/>els que les warrants qu<span class=\"_ _1\"/>i qualifient comme d\u00e9riv\u00e9s<span class=\"_ _1\"/> et les de<span class=\"_ _1\"/>ttes fin<span class=\"_ _1\"/>anci\u00e8res <span class=\"_ _1\"/>sont cla<span class=\"_ _7\"/>s<span class=\"_ _13\"/>s\u00e9s en<span class=\"_ _1\"/> dettes<span class=\"_ _1\"/> financi\u00e8<span class=\"_ _1\"/>res \u00e0 l<span class=\"_ _1\"/>a FVTPL (<span class=\"_ _1\"/>r\u00e9sultat<span class=\"_ _1\"/>s financi<span class=\"_ _1\"/>ers).<span class=\"ls1 ws0\"> </span>Gains et pertes nets<span class=\"_ _1\"/> sur instrum<span class=\"_ _1\"/>ents Les divid<span class=\"_ _1\"/>endes, l<span class=\"_ _1\"/>es reven<span class=\"_ _1\"/>us et ch<span class=\"_ _1\"/>arges d\u2019<span class=\"_ _1\"/>int\u00e9r<span class=\"_ _1\"/>\u00eats g\u00e9n\u00e9r<span class=\"_ _1\"/>\u00e9s par l<span class=\"_ _1\"/>es inst<span class=\"_ _1\"/>ruments f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>rs sont co<span class=\"_ _1\"/>mptabili<span class=\"_ _1\"/>s\u00e9s comm<span class=\"_ _1\"/>e revenu<span class=\"_ _1\"/>s / (cha<span class=\"_ _1\"/>rges) f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>rs. <span class=\"ls1 ws0\"> </span>Les r\u00e9\u00e9v<span class=\"_ _1\"/>aluation<span class=\"_ _1\"/>s des in<span class=\"_ _1\"/>strumen<span class=\"_ _1\"/>ts financi<span class=\"_ _1\"/>ers \u00e9va<span class=\"_ _1\"/>lu\u00e9s \u00e0 la<span class=\"_ _1\"/> FVTPL <span class=\"_ _1\"/>sont comp<span class=\"_ _7\"/>tabilis\u00e9es com<span class=\"_ _1\"/>me reven<span class=\"_ _1\"/>us / (<span class=\"_ _1\"/>charges) f<span class=\"_ _1\"/>inancier(<span class=\"_ _1\"/>e)s q<span class=\"lscf ws110\">uan<span class=\"_ _1\"/>d ces </span>instrum<span class=\"_ _1\"/>ents conc<span class=\"_ _1\"/>ernent<span class=\"_ _1\"/> des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancem<span class=\"_ _1\"/>ent<span class=\"lsd1 ws114\">. Les r\u00e9\u00e9valuations de<span class=\"_ _1\"/>s instruments financiers \u00e9valu\u00e9s \u00e0 la FV<span class=\"_ _1\"/>TPL concernant les activit\u00e9s </span>op\u00e9rationnelles ou d\u2019investissements (autres que mentionn\u00e9es ci<span class=\"ls1 ws0\">-</span><span class=\"ws110\">dessus), sont<span class=\"_ _1\"/> comptabilis\u00e9s comme a<span class=\"_ _1\"/>utres revenus / (charge<span class=\"_ _1\"/>s) d\u2019exploitation. <span class=\"ls1 ws0\"> </span></span>Les r\u00e9\u00e9valuations accum<span class=\"_ _1\"/>ul\u00e9es des instruments d<span class=\"_ _1\"/>e capitaux propres <span class=\"_ _1\"/>\u00e9valu\u00e9s \u00e0 la FVTOCI<span class=\"_ _1\"/> sont reclass\u00e9es du <span class=\"_ _1\"/>r\u00e9sultat global (capi<span class=\"lsd5 ws129\">taux<span class=\"_ _13\"/> pro<span class=\"_ _13\"/>pre<span class=\"_ _13\"/>s<span class=\"_ _13\"/>) ver<span class=\"_ _13\"/>s </span>les r\u00e9sul<span class=\"_ _1\"/>tats repo<span class=\"_ _7\"/>rt\u00e9s. <span class=\"ls1 ws0\"> </span>Les gains / (pertes) n<span class=\"_ _1\"/>ets g\u00e9n\u00e9r\u00e9(e)s pa<span class=\"_ _1\"/>r l\u2019\u00e9valuation \u00e0 la juste valeu<span class=\"_ _1\"/>r des produits d\u00e9<span class=\"lsd9 ws130\">riv<span class=\"_ _1\"/>\u00e9s u<span class=\"_ _1\"/>tilis\u00e9s p<span class=\"_ _1\"/>our g<span class=\"_ _1\"/>\u00e9rer l<span class=\"_ _1\"/>es risq<span class=\"_ _1\"/>ues d<span class=\"_ _1\"/>e chang<span class=\"_ _1\"/>e su<span class=\"_ _1\"/>r activ<span class=\"_ _1\"/>it\u00e9s </span>op\u00e9rationnelles et qui n<span class=\"_ _1\"/>e sont pas soumises<span class=\"_ _1\"/> \u00e0 une comptabilit\u00e9 de<span class=\"_ _1\"/> couverture selon la no<span class=\"_ _1\"/>rme I<span class=\"lse6 ws12f\">FRS<span class=\"_ _13\"/> </span>9, sont comp<span class=\"_ _1\"/>tabilis\u00e9es comme charges<span class=\"_ _1\"/> d\u2019explo<span class=\"_ _1\"/>itation.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Les gains<span class=\"_ _1\"/> /(perte<span class=\"_ _1\"/>s) nets<span class=\"_ _1\"/> g\u00e9n\u00e9r\u00e9(<span class=\"_ _1\"/>e)s pa<span class=\"_ _1\"/>r l\u2019\u00e9<span class=\"lscf ws110\">valuation \u00e0 la j<span class=\"_ _1\"/>uste valeur des produi<span class=\"_ _1\"/>ts d\u00e9riv\u00e9s utilis\u00e9s pou<span class=\"_ _1\"/>r g\u00e9rer les risques d\u2019<span class=\"_ _1\"/>int\u00e9r\u00eats sur dettes </span>financi\u00e8res qui ne son<span class=\"_ _1\"/>t pas soumises \u00e0 une<span class=\"_ _1\"/> comptabilit\u00e9 de couve<span class=\"_ _1\"/>rture selon la no<span class=\"_ _1\"/>rme I<span class=\"lscd ws15f\">FR<span class=\"_ _13\"/>S <span class=\"lsd1 ws119\">9, s<span class=\"_ _13\"/>ont comptabilis\u00e9es comme revenus / <span class=\"_ _13\"/>(charges) </span></span>financie<span class=\"_ _1\"/>rs. <span class=\"ls1 ws0\"> </span>Actifs sur contrats  Un actif<span class=\"_ _1\"/> sur con<span class=\"_ _1\"/>trat rep<span class=\"_ _1\"/>r\u00e9sente l<span class=\"_ _1\"/>e droit<span class=\"_ _1\"/> du Group<span class=\"_ _1\"/>e \u00e0 une <span class=\"_ _1\"/>contrepa<span class=\"_ _7\"/>r<span class=\"_ _13\"/>tie en<span class=\"_ _1\"/> \u00e9chang<span class=\"_ _1\"/>e de bien<span class=\"_ _1\"/>s et de<span class=\"_ _1\"/> service<span class=\"_ _1\"/>s d\u00e9j\u00e0 t<span class=\"_ _1\"/>ransf\u00e9r\u00e9<span class=\"_ _1\"/>s au c<span class=\"lscf ws110\">lient. Ce<span class=\"_ _1\"/>t actif appara\u00eet </span>essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> dans le contexte<span class=\"_ _1\"/> des offres con<span class=\"_ _1\"/>jointes fixe<span class=\"_ _1\"/>s et mobiles av<span class=\"_ _1\"/>ec un termi<span class=\"lscf ws110\">nal <span class=\"_ _1\"/>subsidi\u00e9 li\u00e9 \u00e0 un co<span class=\"_ _1\"/>ntrat de fourniture de <span class=\"_ _1\"/>services de 24 </span>mois.<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">Les actifs su<span class=\"_ _1\"/>r contrats correspondent \u00e0 l<span class=\"_ _1\"/>\u2019exc\u00e9dent de revenu all<span class=\"_ _1\"/>ou\u00e9 aux terminaux pa<span class=\"_ _1\"/>r rapport \u00e0 la somme<span class=\"_ _1\"/> per\u00e7ue. Les actifs <span class=\"_ _1\"/>s<span class=\"lsdd ws125\">ur c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/>ats<span class=\"_ _13\"/> sont<span class=\"_ _13\"/> </span></span></span>transf\u00e9r<span class=\"_ _1\"/>\u00e9s en cr\u00e9ance<span class=\"_ _1\"/>s commercia<span class=\"_ _1\"/>les pendant<span class=\"_ _1\"/> la<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">dur\u00e9e du contrat.</span> </span><span class=\"ws118\">L<span class=\"_ _1\"/>es actifs so<span class=\"_ _1\"/>nt cla<span class=\"_ _1\"/>ss\u00e9s comm<span class=\"_ _1\"/>e actif<span class=\"_ _7\"/>s<span class=\"_ _13\"/> circul<span class=\"_ _1\"/>ants \u00e9tan<span class=\"_ _1\"/>t donn\u00e9 q<span class=\"_ _1\"/>ue le G<span class=\"_ _1\"/>roupe </span>s\u2019attend \u00e0 leur r\u00e9alisat<span class=\"_ _1\"/>ion dans le cadre de <span class=\"_ _1\"/>son cycle normal <span class=\"_ _1\"/>d\u2019exploitation. <span class=\"ls1 ws0\"> </span>En cas de ruptur<span class=\"_ _1\"/>e anticip\u00e9e, le client doit pay<span class=\"_ _1\"/>er une p\u00e9nalit\u00e9 qui <span class=\"_ _1\"/>correspond au p<span class=\"_ _1\"/>rorata de la remise ac<span class=\"_ _1\"/>cord\u00e9e dans l\u2019offre conjo<span class=\"_ _1\"/>inte pour la dur\u00e9e d<span class=\"_ _1\"/>u contrat restant \u00e0 <span class=\"_ _1\"/>courir. Cette p\u00e9nalit\u00e9 est <span class=\"_ _1\"/>toujours sup\u00e9rieure que l<span class=\"_ _1\"/>e solde subsistant de<span class=\"_ _1\"/> l\u2019actif sur cont<span class=\"_ _1\"/>rats. La diff\u00e9ren<span class=\"lsd3 ws118\">ce en<span class=\"_ _1\"/>tre l\u2019ex<span class=\"_ _1\"/>tourne<span class=\"_ _1\"/> de l\u2019actif<span class=\"_ _1\"/> </span>sur<span class=\"_ _13\"/> con<span class=\"_ _13\"/>tra<span class=\"_ _13\"/>ts <span class=\"_ _13\"/>et <span class=\"_ _13\"/><span class=\"lsd3 ws123\">la p\u00e9nali<span class=\"_ _1\"/>t\u00e9 est recon<span class=\"_ _1\"/>nue en<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">revenu relatif au terminal.</span> </span></span>Les actif<span class=\"_ _1\"/>s sur co<span class=\"_ _1\"/>ntrats so<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits <span class=\"_ _1\"/>condition<span class=\"_ _1\"/>nels reco<span class=\"_ _1\"/>nnus au<span class=\"_ _1\"/> bilan \u00e0<span class=\"_ _1\"/> leur co<span class=\"_ _1\"/>\u00fbt sous <span class=\"_ _1\"/>d\u00e9duction <span class=\"_ _1\"/>des p<span class=\"_ _1\"/>rovisions p<span class=\"_ _1\"/>our p<span class=\"_ _1\"/>ertes<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">de valeur, co<span class=\"_ _1\"/>mme d\u00e9fini </span></span>dans le mod\u00e8le d<span class=\"_ _1\"/>es pertes de cr\u00e9dit attendue<span class=\"_ _1\"/>s sur <span class=\"lsd4 ws94\">la dur<span class=\"_ _13\"/>\u00e9e de v<span class=\"_ _13\"/>ie.<span class=\"ls1 ws0\"> </span></span>Stocks  Les stocks sont com<span class=\"_ _1\"/>ptabilis\u00e9s \u00e0 la valeur la mo<span class=\"_ _1\"/>ins \u00e9lev\u00e9e entre le<span class=\"_ _1\"/> co\u00fbt d'acquisition et<span class=\"_ _1\"/> la valeur de r\u00e9ali<span class=\"_ _1\"/>sation nette. Le c<span class=\"ws113\">o\u00fbt d\u2019acquisition<span class=\"_ _1\"/> est </span>d\u00e9termin\u00e9 par la m\u00e9<span class=\"_ _1\"/>thode du co\u00fbt mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 \u00e0 l\u2019exc<span class=\"_ _1\"/>eption du mat\u00e9riel informatiqu<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e (m\u00e9tho<span class=\"_ _1\"/>de FIF<span class=\"_ _1\"/>O) et du ma<span class=\"_ _7\"/>t\u00e9riel achet\u00e9<span class=\"_ _1\"/> pour la<span class=\"_ _1\"/> revent<span class=\"_ _1\"/>e </span>dans le cadre <span class=\"lsd2 ws0\">de<span class=\"_ _1\"/> cont<span class=\"_ _1\"/>rats con<span class=\"_ _1\"/>tenant de<span class=\"_ _1\"/>s oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s de p<span class=\"_ _1\"/>restatio<span class=\"_ _1\"/>ns qui impl<span class=\"_ _7\"/>iquent la co<span class=\"_ _1\"/>nstru<span class=\"_ _1\"/>ction d\u2019<span class=\"_ _1\"/>un actif<span class=\"_ _1\"/><span class=\"ls1\"> <span class=\"lsd2\">(prix d\u2019<span class=\"_ _1\"/>acha<span class=\"_ _1\"/>t individu<span class=\"_ _1\"/>el). <span class=\"_ _1\"/><span class=\"ls1\"> </span></span></span></span>Pour les stocks des<span class=\"_ _1\"/>tin\u00e9s \u00e0 \u00eatre vendus dans l<span class=\"_ _1\"/>e cadre d\u2019offres co<span class=\"lsd3 ws118\">nj<span class=\"_ _1\"/>ointes, la<span class=\"_ _1\"/> valeu<span class=\"_ _1\"/>r de r\u00e9ali<span class=\"_ _1\"/>sation n<span class=\"_ _1\"/>ette pr<span class=\"_ _1\"/>end en com<span class=\"_ _1\"/>pte les <span class=\"_ _1\"/>marges<span class=\"_ _1\"/> futures<span class=\"_ _1\"/> </span>escompt\u00e9<span class=\"_ _1\"/>es r\u00e9sultan<span class=\"_ _1\"/>t des services<span class=\"_ _1\"/> de t\u00e9l\u00e9commun<span class=\"_ _1\"/>ication<span class=\"_ _1\"/>s de l\u2019offre dans laqu<span class=\"_ _1\"/>elle l\u2019\u00e9l\u00e9m<span class=\"_ _1\"/>ent du stock e<span class=\"_ _1\"/>st combin\u00e9. <span class=\"ls1 ws0\"> </span>Pour les contrats incluan<span class=\"_ _1\"/>t des obligations de<span class=\"_ _1\"/> prestations qui impl<span class=\"lsd2 ws0\">iqu<span class=\"_ _1\"/>ent la<span class=\"_ _1\"/> constru<span class=\"_ _1\"/>ction d<span class=\"_ _1\"/>\u2019un actif<span class=\"_ _1\"/>, le <span class=\"_ _1\"/>revenu p<span class=\"_ _1\"/>our c<span class=\"_ _1\"/>es presta<span class=\"_ _1\"/>tion<span class=\"_ _1\"/>s est re<span class=\"_ _1\"/>connu<span class=\"_ _1\"/> en </span>fonction du degr\u00e9 d\u2019<span class=\"_ _1\"/>avancement sur base de la<span class=\"_ _1\"/> m\u00e9thode fond\u00e9e <span class=\"_ _1\"/>sur les intrants. C<span class=\"_ _1\"/>ette m\u00e9thode mesur<span class=\"_ _1\"/>e l\u2019\u00e9tat d\u2019avancement pa<span class=\"_ _1\"/>r r<span class=\"ws113\">apport \u00e0 la </span>prestation compl\u00e8te<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">est mesu<span class=\"_ _13\"/>r\u00e9 en<span class=\"_ _13\"/> fonc<span class=\"_ _13\"/></span></span>tion des co\u00fbts encouru<span class=\"_ _1\"/>s pour les travaux r\u00e9alis<span class=\"_ _1\"/>\u00e9s \u00e0 la date de c<span class=\"_ _1\"/>l\u00f4ture par rapport au <span class=\"_ _1\"/>co\u00fbt total du contrat. Les co\u00fbts des con<span class=\"_ _1\"/>trats incluent toutes le<span class=\"_ _1\"/>s d\u00e9penses li\u00e9es di<span class=\"_ _1\"/>rectement au contrat sp\u00e9<span class=\"_ _1\"/>cifique ainsi qu\u2019une allocat<span class=\"_ _1\"/>ion des frais<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">g\u00e9n\u00e9r<span class=\"_ _13\"/>aux f<span class=\"_ _13\"/>ixes<span class=\"_ _13\"/> et </span></span>var<span class=\"lscf ws110\">iables, d\u00e9termin\u00e9e sur <span class=\"_ _1\"/>base d\u2019une utilisation n<span class=\"_ _1\"/>ormale de la capacit<span class=\"_ _1\"/>\u00e9 de production. <span class=\"ls1 ws0\"> </span></span>Contrats de lo<span class=\"_ _1\"/>cation <span class=\"ls1 ws0\"> </span>Le Groupe appr\u00e9cie <span class=\"_ _1\"/>si un contrat est un cont<span class=\"_ _1\"/>rat de location. Suiv<span class=\"_ _1\"/>ant l\u2019IFRS 16, un cont<span class=\"_ _1\"/>rat constitue ou c<span class=\"_ _1\"/>omprend une location<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">s\u2019il<span class=\"_ _1\"/> conf\u00e8<span class=\"_ _1\"/>re le dro<span class=\"_ _1\"/>it d<span class=\"ws121\">e </span></span></span>contr\u00f4ler l\u2019utilisation d\u2019un <span class=\"_ _1\"/>bien d\u00e9termin\u00e9 (l\u2019ac<span class=\"_ _1\"/>tif sous<span class=\"ls1 ws0\">-</span>jacent) pour u<span class=\"_ _1\"/>n certain temps moyennant <span class=\"_ _1\"/>une contrepartie.<span class=\"ls1 ws0\"> </span>Pour certains contrat<span class=\"_ _1\"/>s, il faut faire preuv<span class=\"_ _1\"/>e de jugement pour<span class=\"_ _1\"/> d\u00e9terminer si un con<span class=\"_ _1\"/>trat conf\u00e8re le droit d<span class=\"_ _1\"/>e contr\u00f4ler l'utilisation d'un<span class=\"_ _1\"/> ac<span class=\"lsd2 ws0\">tif o<span class=\"_ _1\"/>u s'il s'<span class=\"_ _1\"/>agit </span>plut\u00f4t d'un contrat po<span class=\"_ _1\"/>ur un service qui <span class=\"_ _1\"/>est fourni en utilisan<span class=\"_ _1\"/>t cet actif. Lorsqu'un <span class=\"_ _1\"/>contrat ne remplit pas<span class=\"_ _1\"/> les conditions re<span class=\"ws113\">quises pour \u00eatre consid\u00e9r\u00e9 </span>comme un contrat de<span class=\"_ _1\"/> location selo<span class=\"_ _1\"/>n la norme IFRS 16, tou<span class=\"_ _1\"/>t montant pay\u00e9 d'avance <span class=\"_ _1\"/>en vertu de ces co<span class=\"_ _1\"/>ntrats est trait\u00e9 comme<span class=\"_ _1\"/> une charge pay\u00e9e d'avance (service), ce qui<span class=\"_ _1\"/> est le cas po<span class=\"_ _1\"/>ur certaines capacit\u00e9s li\u00e9<span class=\"_ _1\"/>es \u00e0 la fibre optique a<span class=\"_ _1\"/>cquises par le Groupe.<span class=\"ls1 ws0\"> </span>Le Groupe co<span class=\"_ _13\"/>mme preneur (<span class=\"_ _13\"/>re\u00e7oi<span class=\"_ _13\"/>t un droit d<span class=\"_ _13\"/>\u2019utilisatio<span class=\"_ _13\"/>n d\u2019un acti<span class=\"_ _13\"/>f d\u2019un fourni<span class=\"_ _13\"/>sseur) <span class=\"ls1 ws0\"> </span>Lorsq<span class=\"_ _13\"/><span class=\"lscf ws110\">ue le G<span class=\"_ _1\"/>roupe est preneur, il a<span class=\"_ _1\"/>pplique une approche unique<span class=\"_ _1\"/> de reconnaissance et <span class=\"_ _1\"/>d\u2019\u00e9valuation pour toutes le<span class=\"_ _1\"/>s locations. Le G<span class=\"_ _1\"/>ro<span class=\"ws113\">upe reconna\u00eet un </span></span>actif au<span class=\"_ _1\"/> titre d<span class=\"_ _1\"/>u dro<span class=\"_ _1\"/>it d\u2019util<span class=\"_ _1\"/>isation<span class=\"_ _1\"/> et l\u2019<span class=\"_ _1\"/>obligatio<span class=\"_ _1\"/>n loca<span class=\"_ _1\"/>tive co<span class=\"_ _1\"/>rrespo<span class=\"_ _1\"/>ndante p<span class=\"_ _1\"/>our tou<span class=\"_ _7\"/>tes les loca<span class=\"_ _1\"/>tions p<span class=\"_ _1\"/>our l<span class=\"_ _1\"/>esqu<span class=\"lsd3 ws123\">ell<span class=\"_ _1\"/>es il est le preneu<span class=\"_ _1\"/>r. Le Groupe </span>n\u2019applique pas les s<span class=\"_ _1\"/>implifications li\u00e9es au contrat d<span class=\"_ _1\"/>e courte dur\u00e9e ni c<span class=\"_ _1\"/>elles li\u00e9es aux actifs sous<span class=\"ls1 ws0\">-</span>ja<span class=\"_ _1\"/>cents de faible valeu<span class=\"_ _1\"/>r. <span class=\"ls1 ws0\"> </span>La dur\u00e9e du con<span class=\"_ _1\"/>trat de location se compo<span class=\"_ _1\"/>se de la p\u00e9riode non <span class=\"_ _1\"/>r\u00e9siliable de location, \u00e0 laqu<span class=\"_ _1\"/>elle s\u2019ajoutent les <span class=\"_ _1\"/>p\u00e9riodes vis\u00e9es par tout<span class=\"_ _1\"/>e option de prolongation du con<span class=\"_ _1\"/>trat de location que l<span class=\"_ _1\"/>e Groupe a la cert<span class=\"_ _1\"/>itude raisonnable d\u2019ex<span class=\"_ _1\"/>ercer et toute option <span class=\"_ _1\"/>de r\u00e9siliation du contrat de loc<span class=\"_ _1\"/>ation que le Groupe a la certitud<span class=\"_ _1\"/>e raisonnable de ne pas<span class=\"_ _1\"/> exercer. Ap<span class=\"lsd3 ws118\">pr\u00e9c<span class=\"_ _1\"/>ier si c<span class=\"_ _1\"/>es optio<span class=\"_ _1\"/>ns vont \u00ea<span class=\"_ _1\"/>tre ex<span class=\"_ _1\"/>erc\u00e9es ou<span class=\"_ _1\"/> non <span class=\"_ _1\"/>demande du<span class=\"_ _1\"/> jugeme<span class=\"_ _1\"/>nt, en p<span class=\"_ _1\"/>renant en<span class=\"_ _1\"/> </span>compte les faits et <span class=\"_ _1\"/>circonstances pertinents fa<span class=\"_ _1\"/>isant que le preneur a<span class=\"_ _1\"/> un avantage \u00e9cono<span class=\"_ _1\"/>mique \u00e0 exerce<span class=\"_ _1\"/>r l\u2019option de prolongati<span class=\"lsd2 ws0\">on<span class=\"_ _1\"/> ou de <span class=\"_ _1\"/>r\u00e9silia<span class=\"_ _1\"/>tion. </span>Cette e<span class=\"_ _1\"/>stimat<span class=\"_ _1\"/>ion est <span class=\"_ _1\"/>r\u00e9ap<span class=\"lsd3 ws118\">pr<span class=\"_ _1\"/>\u00e9ci\u00e9e si<span class=\"_ _1\"/> des \u00e9v\u00e8n<span class=\"_ _1\"/>ements imp<span class=\"_ _1\"/>ortan<span class=\"_ _1\"/>ts ou d<span class=\"_ _1\"/>es change<span class=\"_ _1\"/>ments sign<span class=\"_ _7\"/>ificatifs des<span class=\"_ _1\"/> circonsta<span class=\"_ _1\"/>nces se<span class=\"_ _1\"/> produise<span class=\"_ _1\"/>nt et qu<span class=\"_ _1\"/>i inf<span class=\"_ _1\"/>luencent </span>cette es<span class=\"_ _1\"/>timation. <span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e a d\u00e9f<span class=\"_ _1\"/>ini quat<span class=\"_ _1\"/>re cat\u00e9go<span class=\"_ _1\"/>ries prin<span class=\"_ _1\"/>cipales d<span class=\"_ _1\"/>e locatio<span class=\"_ _1\"/>ns<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd2 ws115\">B\u00e2timent<span class=\"_ _1\"/>s<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd3 ws118\">: conc<span class=\"_ _1\"/>erne ess<span class=\"_ _1\"/>entielle<span class=\"_ _1\"/>ment d<span class=\"_ _1\"/>es location<span class=\"_ _7\"/>s<span class=\"_ _13\"/> <span class=\"lsd1 ws11a\">li<span class=\"ls1 ws0\">\u00e9<span class=\"lscf ws110\">es aux act<span class=\"_ _1\"/>ivit<span class=\"ls1 ws0\">\u00e9</span>s commerciales (poin<span class=\"_ _1\"/>t de ventes) o<span class=\"_ _1\"/>u aux activit<span class=\"ls1 ws0\">\u00e9<span class=\"lsd3 ws118\">s de s<span class=\"_ _1\"/>ervices</span></span></span></span></span></span></span>(bureau et quartier g<span class=\"ls1 ws0\">\u00e9n<span class=\"_ _1\"/>\u00e9<span class=\"lscf ws110\">ral) ainsi que des loca<span class=\"_ _1\"/>tions de b<span class=\"ls1 ws0\">\u00e2<span class=\"lsd2\">tim<span class=\"_ _1\"/>ents te<span class=\"_ _1\"/>chniq<span class=\"_ _1\"/>ues not <span class=\"_ _1\"/>d<span class=\"ls1\">\u00e9<span class=\"lscf ws110\">tenus par le<span class=\"_ _1\"/> Groupe. </span></span></span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd2\">Sites mo<span class=\"_ _1\"/>biles<span class=\"ff54 ls1\">\u202f</span><span class=\"lscf ws110\">: co<span class=\"_ _1\"/>mprend uniquement l<span class=\"_ _1\"/>es locations de sites pou<span class=\"_ _1\"/>r les <span class=\"lsd1 ws114\">antennes mobiles et des loca<span class=\"_ _1\"/>tions de \u00ab<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">R-<span class=\"lsd5 ws94\">laye<span class=\"_ _13\"/>rs<span class=\"_ _13\"/></span></span>\u202f<span class=\"ff4d\">\u00bb <span class=\"lsd2 ws117\">(i.e. une zo<span class=\"_ _1\"/>ne</span></span></span></span></span></span>bien d<span class=\"ls1 ws0\">\u00e9<span class=\"lsd5 ws94\">ter<span class=\"_ _13\"/>mi<span class=\"_ _13\"/>n</span>\u00e9<span class=\"lsd3 ws118\">e d</span>\u2019<span class=\"lscf ws110\">un pyl</span>\u00f4<span class=\"lscf ws113\">ne) sur des pyl</span>\u00f4<span class=\"lsde ws145\">nes d</span>\u2019<span class=\"lscf ws110\">autres op</span>\u00e9<span class=\"lsdd ws11b\">rateu<span class=\"_ _13\"/>rs. </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws119\">V\u00e9hicules :</span><span class=\"ff4d\"> <span class=\"lsd3 ws118\">comprend l<span class=\"_ _1\"/>a locatio<span class=\"_ _1\"/>n de v<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">h<span class=\"_ _1\"/>icules (d<span class=\"_ _1\"/>irectio<span class=\"_ _1\"/>n, vend<span class=\"_ _7\"/>eurs et utili<span class=\"_ _1\"/>taires)<span class=\"_ _1\"/> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd4 ws128\">Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/></span><span class=\"ff54\">\u202f<span class=\"ff4d lsd2\">: il s<span class=\"ls1\">\u2019<span class=\"lscf ws110\">agit<span class=\"_ _1\"/> principalement de <span class=\"_ _1\"/>mat<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">riel inf<span class=\"_ _1\"/>ormatiqu<span class=\"_ _1\"/>e<span class=\"ls1\">. </span></span></span></span></span></span></span>Obligatio<span class=\"_ _1\"/>ns loc<span class=\"_ _1\"/>atives <span class=\"_ _1\"/><span class=\"ls1\"> </span>Le Groupe reconna\u00ee<span class=\"_ _1\"/>t une dette (i.e. une obli<span class=\"_ _1\"/>gation locative) au mome<span class=\"_ _1\"/>nt o\u00f9 le bien est mi<span class=\"_ _1\"/>s \u00e0 disposition. L\u2019obl<span class=\"_ _1\"/>igation locativ<span class=\"lsd3 ws118\">e s\u2019\u00e9l\u00e8v<span class=\"_ _1\"/>e \u00e0 la v<span class=\"_ _1\"/>aleur </span>actualis\u00e9<span class=\"_ _1\"/>e des p<span class=\"_ _1\"/>aiement<span class=\"_ _1\"/>s de loye<span class=\"_ _1\"/>rs non e<span class=\"_ _1\"/>ncore pay<span class=\"_ _7\"/>\u00e9s \u00e0 cette <span class=\"lscf ws110\">da<span class=\"_ _1\"/>te plus les mon<span class=\"_ _1\"/>tants dont le Groupe es<span class=\"_ _1\"/>t raisonnablement certain<span class=\"_ _1\"/> de payer \u00e0 la fin d<span class=\"_ _1\"/>e </span>la location tels que le<span class=\"_ _1\"/> prix d\u2019exercice de l\u2019option <span class=\"_ _1\"/>d\u2019achat (lorsqu\u2019il a la <span class=\"_ _1\"/>certitude raisonnable de<span class=\"_ _1\"/> l\u2019exercer) ou les p\u00e9nalit\u00e9<span class=\"_ _1\"/>s \u00e0 payer au bailleur<span class=\"_ _1\"/> en cas de r\u00e9silia<span class=\"_ _1\"/>tio<span class=\"lscf ws110\">n du cont<span class=\"_ _1\"/>rat de location (lorsqu\u2019il a la<span class=\"_ _1\"/> certitude raisonnable <span class=\"_ _1\"/>de l\u2019exercer).<span class=\"ls1 ws0\"> </span></span>Le Groupe d\u00e9termine sy<span class=\"_ _1\"/>st\u00e9matiquement la du<span class=\"_ _1\"/>r\u00e9e du contrat de<span class=\"_ _1\"/> location comme \u00e9tan<span class=\"_ _1\"/>t la p\u00e9riode pendant laqu<span class=\"_ _1\"/>elle la location ne<span class=\"_ _1\"/> p<span class=\"lsd5 ws129\">eut<span class=\"_ _13\"/> p<span class=\"_ _13\"/>as \u00eat<span class=\"_ _13\"/>re<span class=\"_ _13\"/> </span>r\u00e9sili\u00e9e a<span class=\"_ _1\"/>insi que<span class=\"_ _1\"/> les p\u00e9<span class=\"_ _1\"/>riodes co<span class=\"_ _1\"/>uverte<span class=\"lscf ws110\">s<span class=\"_ _1\"/> par des options d<span class=\"_ _1\"/>e prolongation pour lesq<span class=\"_ _1\"/>uelles le locataire a <span class=\"_ _1\"/>une certitude raisonnabl<span class=\"_ _1\"/>e de les exercer<span class=\"_ _1\"/> ou de </span>r\u00e9silia<span class=\"_ _1\"/>tion que le<span class=\"_ _1\"/> preneu<span class=\"_ _1\"/>r a la c<span class=\"_ _1\"/>ertit<span class=\"_ _1\"/>ude de ne<span class=\"_ _1\"/> pas ex<span class=\"_ _1\"/>ercer.<span class=\"ls1 ws0\"> </span>L\u2019obligation locative est <span class=\"lsd1 ws11a\">\u00e9valu\u00e9e<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">en </span><span class=\"lsd2\">utilisan<span class=\"_ _1\"/>t le taux<span class=\"_ _1\"/> implic<span class=\"_ _1\"/>ite dan<span class=\"_ _1\"/>s le co<span class=\"_ _1\"/>ntrat. S<span class=\"_ _1\"/>i ce t<span class=\"_ _1\"/>aux ne p<span class=\"_ _1\"/>eut pa<span class=\"_ _1\"/>s \u00eatre<span class=\"_ _1\"/> d\u00e9termin<span class=\"_ _1\"/>\u00e9 facil<span class=\"_ _1\"/>ement,<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e utilise so<span class=\"_ _1\"/>n </span></span></span>taux d\u2019emprunt marg<span class=\"_ _1\"/>inal qui est consid\u00e9r\u00e9 <span class=\"_ _1\"/>comme \u00e9tant le taux <span class=\"_ _1\"/>th\u00e9orique \u00e0 payer en<span class=\"_ _1\"/> cas d\u2019emprunt po<span class=\"_ _1\"/>ur une dur\u00e9e similaire \u00e0 c<span class=\"_ _1\"/><span class=\"lsd1 ws114\">elle de la loc<span class=\"lsd2 ws115\">ation<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span></span>Le taux applicable pa<span class=\"_ _1\"/>r contrat est principalement<span class=\"_ _1\"/> d\u00e9pendant de la d<span class=\"_ _1\"/>ur\u00e9e totale attendue de l<span class=\"_ _1\"/>a location \u00e0 la da<span class=\"_ _1\"/>te de d\u00e9but du<span class=\"_ _1\"/> <span class=\"lsd1 ws114\">contrat (nouvelles </span>locations) ou de la du<span class=\"_ _1\"/>r\u00e9e r\u00e9siduelle estim\u00e9e<span class=\"_ _1\"/> en cas de r\u00e9\u00e9valua<span class=\"_ _1\"/>tion de la location. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le montant de l\u2019obliga<span class=\"_ _1\"/>tion locative est r\u00e9e<span class=\"_ _1\"/>stim\u00e9 apr\u00e8s la date d<span class=\"_ _1\"/>e commencement afin d<span class=\"_ _1\"/>e refl\u00e9ter les changemen<span class=\"_ _1\"/>ts dans les situations pr<span class=\"_ _1\"/>incipales suivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Un changement dans la dur\u00e9e <span class=\"_ _1\"/>r\u00e9sultant d\u2019un amende<span class=\"_ _1\"/>ment du contrat, dans l\u2019e<span class=\"_ _1\"/>stimation du caract\u00e8re r<span class=\"_ _1\"/>aisonnablement certa<span class=\"lsd1 ws11a\">in </span></span>qu\u2019une option de p<span class=\"_ _1\"/>rolongation sera exerc<span class=\"_ _1\"/>\u00e9e ou qu\u2019une option de <span class=\"_ _1\"/>r\u00e9siliation ne sera pa<span class=\"_ _1\"/>s exerc\u00e9e<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; </span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Un changement dans le montant <span class=\"_ _1\"/>\u00e0 payer des loyers, pa<span class=\"_ _1\"/>r exemple \u00e0 la sui<span class=\"_ _1\"/>te de l\u2019application d\u2019un nouv<span class=\"_ _1\"/>el index ou taux dan<span class=\"_ _1\"/>s le c<span class=\"lsd5 ws129\">as d<span class=\"_ _13\"/>e </span></span>paiements variables.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lsd1 ws11a\">Un <span class=\"lscf ws110\">c<span class=\"_ _13\"/>hangement dan<span class=\"_ _1\"/>s l\u2019estimation de la p<span class=\"_ _1\"/>robabilit\u00e9 d\u2019exercice d\u2019une o<span class=\"_ _1\"/>ption d\u2019achat.</span></span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Autr<span class=\"_ _13\"/>es changement<span class=\"_ _1\"/>s contractuels, comme par<span class=\"_ _1\"/> exemple un changem<span class=\"_ _1\"/>ent dans l\u2019objet de la loc<span class=\"_ _1\"/>ation ou de l\u2019ac<span class=\"_ _1\"/>tif sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">jacent.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>Les obligations locatives <span class=\"_ _1\"/>sont reprises parmi l<span class=\"_ _1\"/>es dette<span class=\"lsd3 ws118\">s et em<span class=\"_ _1\"/>prunts p<span class=\"_ _7\"/>ortant int\u00e9r\u00eat<span class=\"_ _1\"/>s (cf. an<span class=\"_ _1\"/>nexe 19)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span>Actifs <span class=\"_ _1\"/>au tit<span class=\"_ _1\"/>re du d<span class=\"_ _1\"/>roit d\u2019ut<span class=\"_ _1\"/>ilisatio<span class=\"_ _1\"/>n <span class=\"ls1\"> </span>Un droit d\u2019usage e<span class=\"_ _1\"/>st reconnu comme un <span class=\"_ _1\"/>actif avec une dette co<span class=\"_ _1\"/>rrespondante. Le Grou<span class=\"_ _1\"/>pe reconna\u00eet des actifs<span class=\"_ _1\"/> au titre du droit d\u2019ut<span class=\"_ _1\"/>ilisation \u00e0 la da<span class=\"_ _1\"/>te de d\u00e9but du con<span class=\"_ _1\"/>trat<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">de location (date \u00e0 laquelle le bi<span class=\"_ _1\"/>en sous<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">jacent est mis \u00e0 la<span class=\"_ _1\"/> disposition du Groupe)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span></span></span></span>Les actifs au titre du<span class=\"_ _1\"/> droit d\u2019utilisatio<span class=\"_ _1\"/>n sont \u00e9valu\u00e9s au co\u00fbt,<span class=\"_ _1\"/> diminu\u00e9 du cumul<span class=\"_ _1\"/> des amortissements et<span class=\"_ _1\"/> du cumul des pe<span class=\"_ _1\"/>rtes de valeur et aju<span class=\"_ _1\"/>st\u00e9 pour les r\u00e9\u00e9valuations <span class=\"_ _13\"/>d<span class=\"lsd2 ws0\">e l\u2019o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>n loc<span class=\"_ _1\"/>ative. <span class=\"ls1\"> </span></span>Le co\u00fbt de l\u2019actif au <span class=\"_ _1\"/>titre du droit d\u2019<span class=\"_ _1\"/>utilisation comprend le mon<span class=\"_ _1\"/>tant de l\u2019obligation loca<span class=\"_ _1\"/>tive, les paiements de loye<span class=\"_ _1\"/>rs vers\u00e9s \u00e0 la date <span class=\"_ _1\"/>de d\u00e9but du contrat ou avant <span class=\"_ _1\"/>cette date d\u00e9duction faite d<span class=\"_ _1\"/>es avantages incitatifs<span class=\"_ _1\"/> \u00e0 la location re\u00e7u<span class=\"_ _1\"/>s et une estimatio<span class=\"_ _1\"/>n des co\u00fbts que le G<span class=\"_ _1\"/>roupe va engager <span class=\"_ _1\"/>pour le d\u00e9mant\u00e8l<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>et l\u2019enl\u00e8v<span class=\"_ _1\"/>ement d<span class=\"_ _1\"/>u bien so<span class=\"_ _1\"/>us<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">jacent ainsi que<span class=\"_ _1\"/> la restauration du l<span class=\"_ _1\"/>ieu ou pour la <span class=\"_ _1\"/>remise du bien sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">j<span class=\"_ _1\"/>acent da<span class=\"_ _1\"/>ns l\u2019\u00e9ta<span class=\"_ _1\"/>t exig\u00e9 p<span class=\"_ _1\"/>ar les </span></span></span></span>termes<span class=\"_ _1\"/> et cond<span class=\"_ _1\"/>ition<span class=\"_ _1\"/>s du cont<span class=\"_ _1\"/>rat de<span class=\"_ _1\"/> location<span class=\"_ _1\"/>. Les a<span class=\"_ _1\"/>ctifs a<span class=\"_ _1\"/>u titre<span class=\"_ _1\"/> du dro<span class=\"_ _1\"/>it d\u2019u<span class=\"_ _1\"/>tilisa<span class=\"_ _1\"/>tion son<span class=\"_ _1\"/>t amort<span class=\"_ _1\"/>is lin\u00e9a<span class=\"_ _1\"/>irem<span class=\"_ _1\"/>ent su<span class=\"_ _1\"/>r base d<span class=\"_ _1\"/>e la p\u00e9<span class=\"_ _1\"/>riode la<span class=\"_ _1\"/> plus cou<span class=\"_ _7\"/>rte entre la dur\u00e9e du con<span class=\"_ _1\"/>trat et la dur\u00e9e d\u2019u<span class=\"_ _1\"/>tilit\u00e9 de l\u2019actif sous<span class=\"ls1 ws0\">-</span>jacen<span class=\"_ _1\"/>t. Les actifs au titre du <span class=\"_ _1\"/>droit d\u2019utilisation sont \u00e9gale<span class=\"_ _1\"/>ment soumis au te<span class=\"lsd4 ws94\">st de per<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e </span>valeur. <span class=\"ls1 ws0\"> </span>Le Groupe co<span class=\"_ _13\"/>mme bai<span class=\"_ _13\"/>lleur (co<span class=\"_ _13\"/>nc\u00e8de un dro<span class=\"_ _13\"/>it d\u2019uti<span class=\"_ _13\"/>lisation d\u2019un a<span class=\"_ _13\"/>ctif \u00e0<span class=\"_ _13\"/> un client<span class=\"_ _13\"/>) Un contrat dans lequel le client d<span class=\"_ _1\"/>e Proximus n\u2019obtient pas la quasi<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">totalit<span class=\"_ _1\"/>\u00e9 des avantages ou le <span class=\"_ _1\"/>droit de d\u00e9cider de l\u2019<span class=\"_ _1\"/>utilisation de l\u2019actif n<span class=\"_ _1\"/>e quali<span class=\"lscc ws10f\">fie </span></span></span>pas comme location. C<span class=\"_ _1\"/>eci est notamment le <span class=\"_ _1\"/>cas pour les modem<span class=\"_ _1\"/>s et <span class=\"lsd3 ws121\">d\u00e9codeu<span class=\"_ _1\"/>rs<span class=\"ls1 ws0\"> </span><span class=\"ws118\">utilis<span class=\"_ _1\"/>\u00e9s par<span class=\"_ _1\"/> le Group<span class=\"_ _1\"/>e pour d\u00e9l<span class=\"_ _7\"/>i<span class=\"_ _13\"/>vrer l<span class=\"_ _1\"/>es servi<span class=\"_ _1\"/>ces aux <span class=\"_ _1\"/>clients. Le<span class=\"_ _1\"/>s </span></span>produits de ces cont<span class=\"_ _1\"/>rats sont pris lin\u00e9airement <span class=\"_ _1\"/>sur la dur\u00e9e d\u2019utilisat<span class=\"_ _1\"/>ion par le client et sont <span class=\"_ _1\"/>repris parmi l<span class=\"_ _1\"/>es revenus dans le compt<span class=\"_ _1\"/>e de r\u00e9sultat \u00e9tant donn\u00e9 leur caract\u00e8re op\u00e9rationnel.<span class=\"ls1 ws0\"> </span>Les locations pour le<span class=\"_ _1\"/>squelles le Groupe t<span class=\"_ _1\"/>ransf\u00e8re la quasi<span class=\"ls1 ws0\">-</span>totalit\u00e9 de<span class=\"_ _1\"/>s risques et des avan<span class=\"_ _1\"/>tages inh\u00e9rents \u00e0 la p<span class=\"_ _1\"/>ropri\u00e9t\u00e9 du bien sou<span class=\"_ _1\"/>s<span class=\"ls1 ws0\">-<span class=\"lsd2\">jacent so<span class=\"_ _1\"/>nt </span></span>class\u00e9e<span class=\"_ _1\"/>s comme lo<span class=\"_ _1\"/>cation<span class=\"ls1 ws0\">-<span class=\"lscc ws10f\">finan</span></span>cem<span class=\"_ _1\"/>ent. Pour l<span class=\"_ _7\"/>es<span class=\"_ _13\"/> cont<span class=\"_ _1\"/>rats de l<span class=\"_ _1\"/>ocation<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">financem<span class=\"_ _1\"/>ent donn<span class=\"_ _1\"/>\u00e9s \u00e0 se<span class=\"_ _1\"/>s clients, l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e reconn<span class=\"_ _1\"/>a\u00eet une<span class=\"_ _1\"/> cr\u00e9ance<span class=\"_ _1\"/> \u00e0 </span></span>concurren<span class=\"_ _1\"/>ce d\u2019un<span class=\"_ _1\"/> montan<span class=\"_ _1\"/>t corresp<span class=\"_ _1\"/>ondant \u00e0 l\u2019<span class=\"_ _7\"/>i<span class=\"_ _13\"/>nvesti<span class=\"_ _1\"/>ssement n<span class=\"_ _1\"/>et dans<span class=\"_ _1\"/> le con<span class=\"_ _1\"/>trat de lo<span class=\"_ _1\"/>cation c<span class=\"_ _1\"/>e qui co<span class=\"_ _1\"/>rrespo<span class=\"_ _1\"/>nd \u00e0 l\u2019in<span class=\"_ _1\"/>vestiss<span class=\"_ _1\"/>emen<span class=\"lscf ws110\">t brut dans<span class=\"_ _1\"/> le contrat </span>de<span class=\"ls1 ws0\"> </span><span class=\"ws110\">location, actualis\u00e9 au <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat implicite du <span class=\"_ _1\"/>contrat de locatio<span class=\"_ _1\"/>n. Le Groupe n\u2019a pa<span class=\"_ _1\"/>s conclu de contrats d<span class=\"_ _1\"/>e location<span class=\"ls1 ws0\">-<span class=\"lsd2 ws117\">finan<span class=\"_ _1\"/>cement sig<span class=\"_ _1\"/>nificat<span class=\"_ _1\"/>ifs. <span class=\"ls1 ws0\"> </span></span></span></span>Provisions Des provisions sont comp<span class=\"_ _1\"/>tabilis\u00e9es d\u00e8s que le<span class=\"_ _1\"/> Groupe doit faire f<span class=\"_ _1\"/>ace \u00e0 une obligat<span class=\"_ _1\"/>ion l\u00e9gale ou implicite<span class=\"_ _1\"/>. Cette derni\u00e8re doi<span class=\"lsd2 ws0\">t p<span class=\"_ _1\"/>ouvoir<span class=\"_ _1\"/> \u00eatre e<span class=\"_ _1\"/>stim\u00e9e<span class=\"_ _1\"/> de </span>fa\u00e7on fiable et doit <span class=\"_ _1\"/>d\u00e9couler d\u2019\u00e9v\u00e8nements pas<span class=\"_ _1\"/>s\u00e9s n\u00e9cessitants un c<span class=\"_ _1\"/>o\u00fbt probable pour leur <span class=\"_ _1\"/>extinction. Un <span class=\"lsd3 ws118\">\u00e9v\u00e9n<span class=\"_ _1\"/>ement pa<span class=\"_ _1\"/>ss\u00e9 est<span class=\"_ _1\"/> cens\u00e9 im<span class=\"_ _7\"/>pliquer une </span>obligation actuelle si, <span class=\"_ _1\"/>compte tenu de toute<span class=\"_ _1\"/>s les indications disponibl<span class=\"_ _1\"/>es, il est probable qu'un<span class=\"_ _1\"/>e obligation actuelle exi<span class=\"_ _1\"/>ste \u00e0 la date du bilan.<span class=\"_ _1\"/> Le montant reconnu repr\u00e9sente la m<span class=\"_ _1\"/>eilleure estimation de la d\u00e9pense <span class=\"_ _1\"/>n\u00e9c<span class=\"lscf ws110\">essaire pour l\u2019extinction d<span class=\"_ _1\"/>e l\u2019obligation actuelle \u00e0 la d<span class=\"_ _1\"/>ate de cl\u00f4tur<span class=\"_ _1\"/>e des </span>comptes. Le montant<span class=\"_ _1\"/> de la provision est ac<span class=\"_ _1\"/>tualis\u00e9 lorsque l\u2019effet de l<span class=\"_ _1\"/>a valeur temps de<span class=\"_ _1\"/> l\u2019argent est significatif. L\u2019ac<span class=\"_ _1\"/>tualis<span class=\"lsd1 ws114\">ation est reconnue dans le<span class=\"_ _1\"/>s </span>charges f<span class=\"_ _1\"/>inanci\u00e8r<span class=\"_ _1\"/>es. <span class=\"ls1 ws0\"> </span>Les c<span class=\"lscf ws110\">o\u00fbts estim\u00e9s, escompt\u00e9s \u00e0 le<span class=\"_ _1\"/>ur valeur actuelle, li\u00e9<span class=\"_ _1\"/>s <span class=\"ws118\">au<span class=\"ls1 ws0\"> </span><span class=\"lsd3\">d\u00e9mant\u00e8<span class=\"_ _1\"/>lement e<span class=\"_ _1\"/>t \u00e0 la r<span class=\"_ _1\"/>emise en<span class=\"_ _1\"/> \u00e9tat son<span class=\"_ _1\"/>t <span class=\"lsd2 ws117\">enre<span class=\"_ _1\"/>gistr\u00e9s en<span class=\"_ _1\"/> immobil<span class=\"_ _1\"/>isations<span class=\"_ _1\"/> corporell<span class=\"_ _1\"/>es et </span></span></span></span>amortis sur la dur\u00e9<span class=\"_ _1\"/>e d\u2019utilit\u00e9 de l\u2019actif. Les co\u00fbt<span class=\"_ _1\"/>s totaux escompt\u00e9s \u00e0<span class=\"_ _1\"/> leur valeur actuelle<span class=\"_ _1\"/> sont enregistr\u00e9s au<span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">pa<span class=\"_ _7\"/>ssif dans l<span class=\"_ _1\"/>es prov<span class=\"_ _1\"/>ision<span class=\"_ _1\"/>s. En<span class=\"_ _1\"/> cas </span></span>d\u2019actualisation, l\u2019augmentation <span class=\"_ _1\"/>de la provision li\u00e9e<span class=\"_ _1\"/> \u00e0 l\u2019effet de la val<span class=\"_ _1\"/>eur du temps est com<span class=\"_ _1\"/>ptabilis\u00e9e via les <span class=\"_ _1\"/>charges financ<span class=\"lsd3 ws118\">i\u00e8res<span class=\"_ _1\"/> dans le <span class=\"_ _1\"/>compte d<span class=\"_ _1\"/>e </span>r\u00e9sultats.<span class=\"ls1 ws0\"> </span>Paiemen<span class=\"_ _1\"/>t fond\u00e9 sur<span class=\"_ _1\"/> des actio<span class=\"_ _1\"/>ns Les paiements aux emplo<span class=\"_ _1\"/>y\u00e9s fond\u00e9s sur les<span class=\"_ _1\"/> actions et r\u00e9gl\u00e9s en<span class=\"_ _1\"/> instruments de cap<span class=\"_ _1\"/>itaux propres ou en <span class=\"_ _1\"/>tr\u00e9sorerie sont calcul\u00e9s \u00e0<span class=\"_ _1\"/> la juste valeur<span class=\"ls1 ws0\"> <span class=\"lsde ws122\">des </span></span>instruments \u00e0 la dat<span class=\"_ _1\"/>e d\u2019octroi en tenant comp<span class=\"_ _1\"/>te des modalit\u00e9s et <span class=\"_ _1\"/>conditions auxquelles ces op<span class=\"_ _1\"/>tions sont accord\u00e9es<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Pour les op<span class=\"lscf ws110\">\u00e9rat<span class=\"_ _13\"/>ions r\u00e9gl\u00e9es av<span class=\"_ _1\"/>ec des instruments d<span class=\"_ _1\"/>e capitaux propres, la ju<span class=\"_ _1\"/>ste valeur est prise en<span class=\"_ _1\"/> compte de r\u00e9sultats <span class=\"_ _1\"/>sous la rubrique <span class=\"lsd4 ws128\">d\u00e9pens<span class=\"_ _13\"/>es </span></span>li\u00e9es \u00e0 la force de<span class=\"_ _1\"/> travail sur la p\u00e9ri<span class=\"_ _1\"/>ode de d\u00e9volution, en<span class=\"_ _1\"/> m\u00eame temps qu\u2019une aug<span class=\"_ _1\"/>mentation de la ru<span class=\"_ _1\"/>brique \u00ab compensation <span class=\"lsd3 ws118\">en<span class=\"_ _1\"/> actions \u00bb<span class=\"_ _7\"/> des </span>capitaux propres pou<span class=\"_ _1\"/>r la partie capitale prop<span class=\"_ _1\"/>res et qu\u2019une augmentatio<span class=\"_ _1\"/>n d\u2019une dette de dividende<span class=\"_ _1\"/>s pour la partie divi<span class=\"_ _1\"/>dendes. Lorsque que l<span class=\"_ _1\"/>es options sur actions do<span class=\"_ _1\"/>nnent droit \u00e0 des<span class=\"_ _1\"/> dividendes d\u00e9clar\u00e9s ap<span class=\"_ _1\"/>r\u00e8s l\u2019attribution des options, la ju<span class=\"_ _1\"/><span class=\"lsd3 ws118\">ste vale<span class=\"_ _1\"/>ur de<span class=\"_ _1\"/> ce droit <span class=\"_ _1\"/>est reme<span class=\"_ _1\"/>sur\u00e9e r<span class=\"_ _1\"/>\u00e9guli\u00e8<span class=\"_ _1\"/>rement. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Pour les<span class=\"_ _1\"/> op\u00e9ration<span class=\"_ _7\"/>s r\u00e9gl\u00e9es en <span class=\"_ _1\"/>tr\u00e9sore<span class=\"_ _1\"/>rie, la ju<span class=\"_ _1\"/>ste valeu<span class=\"_ _7\"/>r<span class=\"_ _13\"/> est r<span class=\"_ _1\"/>econnu<span class=\"_ _1\"/>e en d\u00e9p<span class=\"_ _1\"/>enses de p<span class=\"_ _1\"/>ersonnel<span class=\"_ _1\"/> sur la <span class=\"_ _1\"/>p\u00e9riode d<span class=\"_ _7\"/>e d\u00e9volution<span class=\"ls1 ws0\"> </span><span class=\"ws123\">av<span class=\"_ _1\"/>ec une </span>augmentation simultan<span class=\"_ _1\"/>\u00e9e des dettes. Les de<span class=\"_ _1\"/>ttes en r\u00e9sultant son<span class=\"_ _1\"/>t rem<span class=\"lsd1 ws114\">esur\u00e9es afin de refl\u00e9ter l\u2019\u00e9volution des j<span class=\"_ _1\"/>ustes valeurs. <span class=\"ls1 ws0\"> </span></span>Nous renvoyons \u00e0 la Note 3<span class=\"_ _1\"/>5 pour les explications concernant les t<span class=\"_ _1\"/>echniques d\u2019\u00e9valuation utilis\u00e9es.<span class=\"ls1 ws0\"> </span>Passifs sur contrats Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer<span class=\"ls1 ws0\"> </span>des biens o<span class=\"_ _1\"/>u services \u00e0 un clien<span class=\"_ _1\"/>t pour lequel le <span class=\"_ _1\"/>Groupe a re\u00e7u une contrepartie ou un mo<span class=\"_ _1\"/>ntant est d\u00fb. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Revenus Quand Proximus ent<span class=\"_ _1\"/>re dans un nouveau con<span class=\"_ _1\"/>trat, il d\u00e9termine la d<span class=\"_ _1\"/>ur\u00e9e du contrat, le p<span class=\"_ _1\"/>rix de transaction,<span class=\"_ _1\"/> les obligations de pr<span class=\"lsd1 ws114\">estations cont<span class=\"_ _1\"/>enue<span class=\"lsde ws122\">s </span></span>dans le contrat ain<span class=\"_ _1\"/>si que le prix de v<span class=\"_ _1\"/>ente sp\u00e9cifique pour chaque<span class=\"_ _1\"/> promesse identifi\u00e9e.<span class=\"ls1 ws0\"> </span>Pour d\u00e9finir la du<span class=\"_ _1\"/>r\u00e9e de ses contrats, le G<span class=\"_ _1\"/>roupe prend en con<span class=\"_ _1\"/>sid\u00e9ration la p\u00e9riode cont<span class=\"_ _1\"/>ractuelle pour laquelle l<span class=\"_ _1\"/>es parties co<span class=\"lsd2 ws0\">ntra<span class=\"_ _1\"/>ctante<span class=\"_ _1\"/>s ont d<span class=\"_ _1\"/>es </span>droits e<span class=\"_ _1\"/>t oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s <span class=\"lscf ws110\">ex\u00e9cutoires ef<span class=\"_ _1\"/>fectifs. Un contrat a une du<span class=\"_ _1\"/>r\u00e9e quand il compr<span class=\"_ _1\"/>end des indemnit\u00e9s sub<span class=\"_ _1\"/>stantielles de rupture. La<span class=\"_ _1\"/> dur\u00e9e court </span>jusqu\u2019au moment o\u00f9 il<span class=\"_ _1\"/> n\u2019y a plus d\u2019i<span class=\"_ _1\"/>ndemnit\u00e9 de rupture. S\u2019il n\u2019y<span class=\"_ _1\"/> a pas de clau<span class=\"_ _1\"/>se de paiement d\u2019in<span class=\"_ _1\"/>demnisation substantielle en <span class=\"_ _1\"/>cas de r<span class=\"lsd5 ws129\">upt<span class=\"_ _13\"/>ure<span class=\"_ _13\"/> du </span>contrat, le contrat n\u2019a pa<span class=\"_ _1\"/>s de dur\u00e9e (i <span class=\"_ _1\"/>.e. contrats sans dur\u00e9e). <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe \u00e9value lors de la pa<span class=\"_ _1\"/>ssation du contrat les biens et <span class=\"_ _1\"/>services promis dans le contrat avec le client et id<span class=\"_ _1\"/>entifie com<span class=\"lscf ws113\">me obligations de </span>prestations chaque p<span class=\"_ _1\"/>romesse de trans<span class=\"lsd3 ws118\">f\u00e9<span class=\"_ _1\"/>rer au cli<span class=\"_ _1\"/>ent un bi<span class=\"_ _1\"/>en ou u<span class=\"_ _1\"/>n servi<span class=\"_ _1\"/>ce (ou <span class=\"_ _1\"/>un ensem<span class=\"_ _1\"/>ble) qu<span class=\"_ _1\"/>i est di<span class=\"_ _1\"/>stinct, so<span class=\"_ _1\"/>it une <span class=\"_ _1\"/>s\u00e9rie de <span class=\"_ _1\"/>biens ou<span class=\"_ _1\"/> de serv<span class=\"_ _1\"/>ices </span>distincts qui sont es<span class=\"_ _1\"/>sentiellement les m\u00eame<span class=\"_ _1\"/>s et qui sont fournis<span class=\"_ _1\"/> au client au m\u00eame <span class=\"_ _1\"/>rythme. L'identification des<span class=\"_ _1\"/> obligations de performanc<span class=\"_ _1\"/>e requi<span class=\"lse7 ws131\">ert </span>du jugement et une<span class=\"_ _1\"/> compr\u00e9hension approfondi<span class=\"_ _1\"/>e des promesses du c<span class=\"_ _1\"/>ontrat et de la man<span class=\"_ _1\"/>i\u00e8re dont elles in<span class=\"_ _1\"/>teragissent les unes avec<span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">le<span class=\"_ _1\"/>s autr<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span></span>Une obl<span class=\"_ _1\"/>igation<span class=\"_ _1\"/> de pre<span class=\"_ _1\"/>station<span class=\"_ _1\"/> est id<span class=\"_ _1\"/>entifi\u00e9e q<span class=\"_ _7\"/>uand les cr<span class=\"_ _1\"/>it\u00e8res <span class=\"_ _1\"/>suivan<span class=\"_ _1\"/>ts sont <span class=\"_ _1\"/>rencon<span class=\"_ _1\"/>tr\u00e9s :<span class=\"_ _1\"/><span class=\"ls1\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">C</span>apacit\u00e9 d\u2019exister de fa\u00e7on <span class=\"_ _1\"/>distincte : le cl<span class=\"_ _1\"/>ient peut tirer parti du b<span class=\"_ _1\"/>ien ou du s<span class=\"_ _1\"/>ervice de mani\u00e8re isol\u00e9e<span class=\"_ _1\"/> ou en le comb<span class=\"_ _1\"/>inant avec d\u2019autres ressources ais<span class=\"_ _1\"/>\u00e9ment disponibles \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Distincte <span class=\"_ _1\"/>\u00e0 l\u2019int\u00e9<span class=\"_ _1\"/>rieur du<span class=\"_ _1\"/> contra<span class=\"_ _1\"/>t : la pro<span class=\"_ _1\"/>messe d<span class=\"_ _1\"/>e fourni<span class=\"_ _1\"/>r le bien<span class=\"_ _1\"/> ou le <span class=\"_ _1\"/>service au<span class=\"_ _1\"/> client p<span class=\"_ _7\"/>eut \u00eatre iden<span class=\"_ _1\"/>t<span class=\"lscf ws110\">ifi\u00e9e s\u00e9par\u00e9ment d<span class=\"_ _1\"/>es autres </span></span>promesses contenues dan<span class=\"_ _1\"/>s le contrat s<span class=\"_ _1\"/>i le Groupe consid\u00e8re qu\u2019<span class=\"_ _1\"/>il remplit ses obligation<span class=\"_ _1\"/>s contractuelles en<span class=\"_ _1\"/> d\u00e9livrant la prome<span class=\"lsde ws122\">sse </span>concern\u00e9e ind\u00e9pendammen<span class=\"_ _1\"/>t des autres. Des prome<span class=\"_ _1\"/>sses du contrat <span class=\"_ _1\"/>ne sont pas distinctes \u00e0 l\u2019in<span class=\"_ _1\"/>t\u00e9rieur du contrat quand, <span class=\"_ _1\"/>en raison de leur natu<span class=\"_ _1\"/>re, elles doiven<span class=\"_ _1\"/>t \u00eatre transf\u00e9r\u00e9<span class=\"_ _1\"/>es en combina<span class=\"_ _1\"/>ison avec<span class=\"_ _1\"/> d\u2019autres promes<span class=\"_ _1\"/>ses. Les promesses suivante<span class=\"_ _1\"/>s peuvent repr\u00e9senter de<span class=\"_ _1\"/>s obligations de pr<span class=\"_ _1\"/>estation en fonction de l<span class=\"_ _1\"/>eur nature et d<span class=\"_ _1\"/>e l\u2019interd\u00e9pendance <span class=\"ws113\">avec d\u2019autres </span>p<span class=\"lsd9 ws130\">rome<span class=\"_ _1\"/>sses da<span class=\"_ _1\"/>ns le co<span class=\"_ _1\"/>ntra<span class=\"_ _1\"/>t : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us g\u00e9n<span class=\"_ _1\"/>\u00e9r\u00e9s par l<span class=\"_ _1\"/>e trafi<span class=\"_ _1\"/>c de t\u00e9l\u00e9p<span class=\"_ _1\"/>honie f<span class=\"_ _1\"/>ixe, mobil<span class=\"_ _1\"/>e et de<span class=\"_ _1\"/> carrier<span class=\"_ _1\"/> sont comp<span class=\"_ _7\"/>t<span class=\"_ _13\"/>abilis\u00e9<span class=\"_ _1\"/>s sur la<span class=\"_ _1\"/> base de l<span class=\"_ _1\"/>eur utili<span class=\"_ _1\"/>sation<span class=\"_ _1\"/><span class=\"sc5 ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Les revenus des services li\u00e9s \u00e0 la T<span class=\"_ _1\"/>V sont reconnus sur la dur\u00e9e du co<span class=\"_ _1\"/>ntrat<span class=\"sc5 ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us des s<span class=\"_ _1\"/>ervices d<span class=\"_ _1\"/><span class=\"lsd1 ws114\">e maintenance sont reconnus s<span class=\"_ _1\"/>ur la dur\u00e9e du contrat<span class=\"sc5 ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us des ven<span class=\"_ _7\"/>tes d\u2019\u00e9quip<span class=\"_ _1\"/>ements so<span class=\"_ _1\"/>nt recon<span class=\"_ _1\"/>nus quand<span class=\"_ _7\"/> le client o<span class=\"_ _1\"/>btient l<span class=\"_ _1\"/>e contr\u00f4le <span class=\"_ _1\"/>sur l\u2019\u00e9q<span class=\"_ _1\"/>uipeme<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">t<span class=\"sc5\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les revenus de la locat<span class=\"_ _1\"/>ion simple d\u2019\u00e9quipemen<span class=\"_ _1\"/>ts sont reconnus su<span class=\"_ _1\"/>r la dur\u00e9e du contra<span class=\"_ _1\"/>t<span class=\"sc5 ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les revenus g\u00e9n\u00e9r\u00e9s par l<span class=\"_ _1\"/>es frais de param\u00e9<span class=\"_ _1\"/>trage, d\u2019installation ou d\u2019<span class=\"_ _1\"/>activation, sont comptabilis\u00e9s<span class=\"_ _1\"/> parmi les revenus au mo<span class=\"_ _1\"/>m<span class=\"lsd3 ws118\">ent de </span></span>la <span class=\"lsd2 ws115\">presta<span class=\"_ _1\"/>tion</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us des li<span class=\"_ _1\"/>cences<span class=\"_ _1\"/> de prop<span class=\"_ _1\"/>ri\u00e9t\u00e9s in<span class=\"_ _1\"/>tellectu<span class=\"_ _1\"/>elles son<span class=\"_ _1\"/>t reconnu<span class=\"_ _7\"/>s au moment d<span class=\"_ _1\"/>u transf<span class=\"_ _1\"/>ert au cl<span class=\"_ _1\"/>ient.</span>Quand <span class=\"ws110\">ces promesses<span class=\"_ _1\"/> ne sont pas distincte<span class=\"_ _1\"/>s, le Groupe les regroup<span class=\"_ _1\"/>e avec d\u2019autres prom<span class=\"_ _1\"/>esses jusqu\u2019\u00e0 ce qu\u2019il obti<span class=\"_ _1\"/>enne une promesse q<span class=\"lsd2 ws117\">u<span class=\"_ _1\"/>i soit </span></span>distincte (i.e. une prom<span class=\"_ _1\"/>esse de prestation). Le mome<span class=\"_ _1\"/>nt de reconnaiss<span class=\"_ _1\"/>ance du revenu relatif <span class=\"_ _1\"/>\u00e0 une obligation de pr<span class=\"_ _1\"/>estation est bas\u00e9 sur l<span class=\"_ _1\"/>e sch\u00e9ma de transfert au client de la<span class=\"_ _1\"/> promesse pr\u00e9dominant<span class=\"_ _1\"/>e dans l\u2019offre.<span class=\"ls1 ws0\"> </span>Quand cette guidanc<span class=\"_ _1\"/>e des s\u00e9ries s\u2019applique,<span class=\"_ _1\"/> i.e. quand les bien<span class=\"_ _1\"/>s et les services sont di<span class=\"_ _1\"/>stincts mais substantiellemen<span class=\"_ _1\"/>t les m\u00ea<span class=\"lsd1 ws114\">mes, le G<span class=\"_ _1\"/>roupe les </span>consid\u00e8re<span class=\"_ _1\"/> comme u<span class=\"_ _1\"/>ne seul<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">obligation de p<span class=\"_ _1\"/>restation. Chaque plan t<span class=\"_ _1\"/>arifaire <span class=\"ls1 ws0\">\u2013 <span class=\"lsd2 ws117\">postpa<span class=\"_ _1\"/>id et prepaid<span class=\"_ _7\"/> <span class=\"_ _13\"/>(voix mo<span class=\"_ _1\"/>bile, voix<span class=\"_ _1\"/> fixe, interne<span class=\"_ _1\"/>t, TV) est par </span></span></span></span>cons\u00e9quent consid\u00e9r\u00e9 <span class=\"_ _1\"/>comme une obligation de<span class=\"_ _1\"/> prestation unique. <span class=\"ls1 ws0\"> </span>Lorsque les contrats <span class=\"_ _1\"/>comprennent diff\u00e9rentes oblig<span class=\"_ _1\"/>ations de prestati<span class=\"_ _1\"/>on qu<span class=\"lsd3 ws118\">i ne son<span class=\"_ _7\"/>t<span class=\"_ _13\"/> pas <span class=\"_ _1\"/>substant<span class=\"_ _1\"/>iellement l<span class=\"_ _1\"/>es m\u00eam<span class=\"_ _1\"/>es, le p<span class=\"_ _1\"/>rix de tran<span class=\"_ _7\"/>s<span class=\"_ _13\"/>acti<span class=\"_ _1\"/>on est </span>allou\u00e9 aux diff\u00e9rente<span class=\"_ _1\"/>s obligations de prestation<span class=\"_ _1\"/> reprises dans le <span class=\"_ _1\"/>contrat en proportion d<span class=\"_ _1\"/>es prix de vente sp\u00e9<span class=\"_ _1\"/>cifiques. Lorsqu<span class=\"lsd3 ws123\">e le contr<span class=\"_ _1\"/>at comprend<span class=\"_ _1\"/> </span>des optio<span class=\"_ _1\"/>ns pour<span class=\"_ _1\"/> le clien<span class=\"_ _1\"/>t (i.e.<span class=\"_ _1\"/> droits<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">unila<span class=\"_ _1\"/>t\u00e9raux octroy\u00e9s au clien<span class=\"_ _1\"/>t) pour l\u2019achat de bi<span class=\"_ _1\"/>ens ou de services <span class=\"_ _1\"/>suppl\u00e9mentaires avec une<span class=\"_ _1\"/> remise y compris </span></span>des incitants \u00e0 la vente, des poin<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">cadeaux,<span class=\"_ _1\"/> option<span class=\"_ _1\"/>s de reno<span class=\"_ _1\"/>uvellemen<span class=\"_ _1\"/>t de con<span class=\"_ _1\"/>trat, remi<span class=\"_ _1\"/>ses sur<span class=\"_ _1\"/> achats <span class=\"_ _1\"/>futurs de<span class=\"_ _1\"/> biens ou<span class=\"_ _1\"/> de se<span class=\"_ _1\"/>rvices, le <span class=\"_ _1\"/>revenu<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsde ws122\">est<span class=\"_ _13\"/> </span></span></span></span>allou\u00e9 \u00e0 ces option<span class=\"_ _1\"/>s lorsqu\u2019elles procurent au<span class=\"_ _1\"/> client un droit significa<span class=\"_ _1\"/>tif i.e. un droit un<span class=\"_ _1\"/>ilat\u00e9ral pour le client d\u2019obt<span class=\"_ _1\"/>enir<span class=\"ls1 ws0\"> </span><span class=\"ws113\">un avantage car il souscrit au </span>contra<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span>Lorsqu\u2019une autre pa<span class=\"_ _1\"/>rtie intervient dans la<span class=\"_ _1\"/> fourniture des bien<span class=\"_ _1\"/>s ou de services au client,<span class=\"_ _1\"/> le Groupe doit d<span class=\"_ _1\"/>\u00e9terminer pour chaq<span class=\"ws113\">ue obligation de </span>prestation si la nature de la prom<span class=\"_ _1\"/>esse est de fournir elle<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">m\u00eame l<span class=\"_ _1\"/>es biens ou les service<span class=\"_ _1\"/>s (i.e. agit pour so<span class=\"_ _1\"/>n propre compte) ou de<span class=\"_ _1\"/> prendre les </span></span>dispositions voulues pou<span class=\"_ _1\"/>r que le tiers s\u2019<span class=\"_ _1\"/>en charge (i.e. le Group<span class=\"_ _1\"/>e agit comme agent)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Pour d\u00e9terminer s\u2019il a<span class=\"_ _1\"/>git comme agent ou<span class=\"_ _1\"/> principal dans une t<span class=\"_ _1\"/>ransaction lorsqu\u2019un tier<span class=\"_ _1\"/>s intervient, Proximus d<span class=\"_ _1\"/>\u00e9termine s\u2019il a<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">le contr\u00f4le du<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">bien ou </span></span></span></span>du service sp\u00e9cifi\u00e9 avan<span class=\"_ _1\"/>t qu\u2019il ne soit fourni<span class=\"_ _1\"/> au client. Pour ce f<span class=\"_ _1\"/>aire, Proximus analyse l<span class=\"_ _1\"/>es termes juridiq<span class=\"_ _1\"/>ues du contrat et<span class=\"ls1 ws0\"> </span>leur sub<span class=\"_ _1\"/>stance au travers du prisme <span class=\"_ _1\"/>des indica<span class=\"_ _1\"/>teurs d<span class=\"_ _1\"/>e contr\u00f4le<span class=\"_ _1\"/>. Proximu<span class=\"_ _1\"/>s prend<span class=\"_ _1\"/> en comp<span class=\"_ _1\"/>te d\u2019a<span class=\"_ _1\"/>utres faits<span class=\"_ _1\"/> et circon<span class=\"_ _7\"/>stances<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">afin de co<span class=\"_ _1\"/>mpl\u00e9ter sa compr\u00e9hension d<span class=\"_ _1\"/>e la situation. <span class=\"ls1 ws0\"> </span></span></span>Quand le Groupe a<span class=\"_ _1\"/>git comme agent, seule la<span class=\"_ _1\"/> commission est reconn<span class=\"_ _1\"/>ue comme revenu.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Dans les <span class=\"_ _1\"/>cas o\u00f9 l<span class=\"_ _1\"/>e prix d<span class=\"_ _1\"/>e vente <span class=\"_ _1\"/>sp\u00e9cifiqu<span class=\"_ _1\"/>e n\u2019est<span class=\"_ _1\"/> pas di<span class=\"_ _1\"/>rectement<span class=\"_ _1\"/> observab<span class=\"_ _1\"/>le, le <span class=\"_ _1\"/>Groupe l\u2019<span class=\"_ _1\"/>estime<span class=\"_ _1\"/> en utili<span class=\"_ _1\"/>sant tou<span class=\"_ _1\"/>tes les <span class=\"_ _1\"/><span class=\"lsd2 ws0\">informa<span class=\"_ _1\"/>tions q<span class=\"_ _1\"/>ui so<span class=\"_ _1\"/>nt </span>disponibles raisonnablemen<span class=\"_ _1\"/>t (y compris les condit<span class=\"_ _1\"/>ions de march\u00e9, les fact<span class=\"_ _1\"/>eurs sp\u00e9cifiques pour l<span class=\"_ _1\"/>e Groupe et les inf<span class=\"_ _1\"/>ormations <span class=\"lsd1 ws114\">concernant le client o<span class=\"_ _1\"/>u </span>la cat\u00e9go<span class=\"_ _1\"/>rie de cl<span class=\"_ _1\"/>ients). C<span class=\"_ _1\"/>ette <span class=\"_ _1\"/>situation<span class=\"_ _1\"/> se prod<span class=\"_ _1\"/>uit princ<span class=\"_ _1\"/>ipalemen<span class=\"_ _1\"/>t dan<span class=\"_ _1\"/>s le contex<span class=\"_ _1\"/>te des o<span class=\"_ _1\"/>ffres co<span class=\"_ _1\"/>njointes<span class=\"_ _1\"/> avec <span class=\"_ _1\"/>terminal<span class=\"_ _1\"/> subsidi\u00e9 p<span class=\"_ _1\"/>our l<span class=\"_ _1\"/>esquel<span class=\"_ _1\"/>les une approche par la m\u00e9thod<span class=\"_ _1\"/>e \u201ccost plus\u201d (co\u00fb<span class=\"_ _1\"/>t major\u00e9 de la marg<span class=\"_ _1\"/>e) est appliqu\u00e9e \u00e0 l\u2019u<span class=\"_ _1\"/>n des composants. <span class=\"lsd3 ws118\">L<span class=\"_ _7\"/>es remises acco<span class=\"_ _1\"/>rd\u00e9es pa<span class=\"_ _1\"/>rce qu'u<span class=\"_ _1\"/>n cl<span class=\"_ _1\"/>ient a </span>conclu un<span class=\"_ _1\"/> cont<span class=\"_ _1\"/>rat, sont <span class=\"_ _1\"/>affect\u00e9es<span class=\"_ _1\"/> \u00e0 toute<span class=\"_ _1\"/>s les obl<span class=\"_ _7\"/>igations de p<span class=\"_ _1\"/>erforma<span class=\"_ _1\"/>nce d\u00e9cle<span class=\"_ _1\"/>nchant l'<span class=\"_ _1\"/>octroi d<span class=\"_ _1\"/>e la rem<span class=\"_ _1\"/>ise.<span class=\"ls1 ws0\"> </span>Charges d\u2019<span class=\"_ _7\"/>exploitati<span class=\"_ _1\"/>on<span class=\"ls1 ws0\"> </span>Les achat<span class=\"_ _1\"/>s de ma<span class=\"_ _1\"/>t\u00e9riel et<span class=\"_ _1\"/> de serv<span class=\"_ _1\"/>ices li<span class=\"_ _1\"/>\u00e9s aux v<span class=\"_ _1\"/>entes co<span class=\"_ _1\"/>mprennen<span class=\"_ _1\"/>t le <span class=\"_ _1\"/>prix d'ach<span class=\"_ _1\"/>at des \u00e9<span class=\"_ _1\"/>quipemen<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>es serv<span class=\"_ _1\"/>ices dir<span class=\"_ _1\"/>ectement<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">l<span class=\"_ _1\"/>i\u00e9s aux r<span class=\"_ _13\"/>evenus. <span class=\"ls1 ws0\"> </span></span></span>Les d\u00e9pen<span class=\"_ _1\"/>ses li<span class=\"_ _1\"/>\u00e9es \u00e0 la f<span class=\"_ _1\"/>orc<span class=\"lscf ws110\">e de t<span class=\"_ _1\"/>ravail sont des frais li\u00e9<span class=\"_ _1\"/>s aux employ\u00e9s propr<span class=\"_ _1\"/>es (frais de personnel e<span class=\"_ _1\"/>t pensions) ainsi qu\u2019aux <span class=\"_ _1\"/>travailleurs externes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Les charges d\u2019exploitat<span class=\"_ _1\"/>ion sont rapport\u00e9es<span class=\"_ _1\"/> nettes de production im<span class=\"_ _1\"/>mobilis\u00e9e d\u2019actifs du Groupe<span class=\"_ _1\"/>. Elles sont rappor<span class=\"_ _1\"/>t\u00e9es par nat<span class=\"lsd5 ws94\">ure<span class=\"_ _13\"/>. <span class=\"ls1 ws0\"> </span></span>L<span class=\"lscf ws110\">es co\u00fbts marginaux<span class=\"_ _1\"/> d\u2019obtention du cont<span class=\"_ _1\"/>rat sont diff\u00e9r\u00e9s lin\u00e9air<span class=\"_ _1\"/>ement sur 3 ans pour l<span class=\"_ _1\"/>es contrats sur le <span class=\"_ _1\"/>march\u00e9 r\u00e9sidentiel et<span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">su<span class=\"_ _1\"/>r 5 an<span class=\"_ _1\"/>s pour l<span class=\"_ _1\"/>es </span></span></span>contrats sur le march\u00e9 professionnel. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Annex<span class=\"_ _7\"/>e 30. B\u00e9n<span class=\"_ _1\"/>\u00e9fice p<span class=\"_ _1\"/>ar act<span class=\"_ _7\"/>ion<span class=\"ls1 ws0\"> </span>Le b\u00e9n\u00e9fice de bas<span class=\"_ _1\"/>e par action est calcul\u00e9<span class=\"_ _1\"/> en divisant le r\u00e9sulta<span class=\"_ _1\"/>t net de l'exercice attribuable<span class=\"_ _1\"/> aux actionnaires o<span class=\"_ _1\"/>rdinaires par le nombre mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 d'actions ordin<span class=\"_ _1\"/>aires en circulation au co<span class=\"_ _1\"/>urs de l'exercice.<span class=\"ls1 ws0\"> </span>Le r\u00e9sultat dilu\u00e9 pa<span class=\"_ _1\"/>r action est calc<span class=\"_ _1\"/>ul\u00e9 en divisant le r\u00e9sultat n<span class=\"_ _1\"/>et de l\u2019exercice at<span class=\"_ _1\"/>tribuable aux actions or<span class=\"_ _1\"/>dinaires par le <span class=\"ws113\">nomb<span class=\"_ _1\"/>re moyen pond\u00e9r\u00e9 </span>d\u2019actions<span class=\"ls1 ws0\"> </span><span class=\"ws110\">ordinaires en c<span class=\"_ _1\"/>irculation au cours d<span class=\"_ _1\"/>e l\u2019exercice, tous deux aj<span class=\"_ _1\"/>ust\u00e9s pour tenir <span class=\"_ _1\"/>compte des actions ordinai<span class=\"_ _1\"/>res potentielles dil<span class=\"lsd2 ws115\">utiv<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span></span>Le tableau ci<span class=\"ls1 ws0\">-</span>dessous pr\u00e9sente les donn\u00e9es <span class=\"_ _13\"/>relatives au r\u00e9sultat et au nombre d'actions utilis\u00e9es pour calculer le b\u00e9n\u00e9fi<span class=\"ls101 ws14f\">ce de base par a<span class=\"_ _1\"/>ction<span class=\"ls1 ws0\"> <span class=\"ls10f ws166\">et le r\u00e9sultat </span></span></span>dilu\u00e9 p<span class=\"_ _13\"/>ar ac<span class=\"_ _13\"/>tion<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>R\u00e9sultat net d<span class=\"_ _13\"/>e l'exercice attribuable a<span class=\"_ _13\"/>ux actionnaires o<span class=\"_ _13\"/>rdinaires (en mil<span class=\"_ _13\"/>lions EUR)<span class=\"ws0\"> <span class=\"_ _8c\"> </span><span class=\"ls10f ws16c\">443</span> <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">450</span> </span>R\u00e9sultat net ajust\u00e9 pour le calcul du r\u00e9s<span class=\"_ _1\"/>ultat dilu\u00e9 par action (en millions EUR)<span class=\"ws0\"> <span class=\"_ _21b\"> </span></span>443<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">450</span> </span>Nbr moyen pond\u00e9r\u00e9 d'act<span class=\"_ _13\"/>ions ordinaire<span class=\"_ _13\"/>s exist<span class=\"_ _13\"/>antes<span class=\"ws0\"> <span class=\"_ _214\"> </span><span class=\"ls100 ws14e\">322.751.990</span> <span class=\"_ _11b\"> </span><span class=\"ls100 ws14e\">322.552.465<span class=\"_ _13\"/></span> </span>Nbr mo<span class=\"_ _1\"/>yen pond\u00e9r<span class=\"_ _1\"/>\u00e9 d'actions o<span class=\"_ _1\"/>rdinair<span class=\"_ _1\"/>es existantes p<span class=\"_ _1\"/>our le r<span class=\"_ _1\"/>\u00e9sultat dilu\u00e9<span class=\"_ _1\"/> par ac<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _102\"> </span><span class=\"ls100 ws14e\">322.751.990</span> <span class=\"_ _9a\"> </span><span class=\"ls100 ws14e\">322.552.465</span> </span>R\u00e9sulta<span class=\"_ _1\"/>t de base pa<span class=\"_ _1\"/>r actio<span class=\"_ _1\"/>n (EUR)<span class=\"ls1 ws0\"> <span class=\"_ _21c\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/></span> <span class=\"_ _cf\"> </span><span class=\"lsff ws148\">1,40<span class=\"_ _13\"/></span> </span>R\u00e9sulta<span class=\"_ _1\"/>t dilu\u00e9 pa<span class=\"_ _1\"/>r action<span class=\"_ _1\"/> (EUR)<span class=\"ls1 ws0\"> <span class=\"_ _21d\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/></span> <span class=\"_ _cf\"> </span><span class=\"lsff ws148\">1,40<span class=\"_ _13\"/></span> </span>La vente d'actions au<span class=\"_ _1\"/> management de l'ent<span class=\"_ _1\"/>reprise dans le cadre d<span class=\"_ _1\"/>e plans d'achat d'action<span class=\"_ _1\"/>s avec une d\u00e9<span class=\"_ _1\"/>cote de 16,70 % a e<span class=\"_ _1\"/>u un <span class=\"lsd2 ws0\">effet d<span class=\"_ _1\"/>ilutif<span class=\"_ _1\"/>, mais </span>celui<span class=\"ls1 ws0\">-<span class=\"lsd2\">ci <span class=\"_ _1\"/>\u00e9tait no<span class=\"_ _1\"/>n sign<span class=\"_ _1\"/>ificatif<span class=\"_ _1\"/> en 20<span class=\"_ _1\"/>22 et 202<span class=\"_ _1\"/>1.<span class=\"ls1\"> </span></span></span>Annexe 32.5.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Actifs et passifs valoris\u00e9s \u00e0 la juste valeur<span class=\"ff4d fs3e\"> </span></span>Les instruments finan<span class=\"_ _1\"/>ciers valoris\u00e9s \u00e0 la juste val<span class=\"_ _1\"/>eur sont repris dans<span class=\"_ _1\"/> le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span></span>de<span class=\"_ _1\"/>ssous en fonction <span class=\"_ _1\"/>de la technique d\u2019\u00e9val<span class=\"_ _1\"/>uation utilis\u00e9e. La hi\u00e9rarch<span class=\"_ _1\"/>ie entre<span class=\"_ _1\"/> les tech<span class=\"_ _1\"/>niques r<span class=\"_ _1\"/>efl\u00e8te l\u2019<span class=\"_ _1\"/>importanc<span class=\"_ _1\"/>e des <span class=\"_ _1\"/>donn\u00e9es u<span class=\"_ _1\"/>tilis\u00e9es<span class=\"_ _1\"/> lors de<span class=\"_ _1\"/> l\u2019\u00e9valua<span class=\"_ _1\"/>tion<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Niveau 1<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lscf ws110\">: valeurs de cotation<span class=\"_ _1\"/>s (non ajust<span class=\"ls1 ws0\">\u00e9</span>es) dan<span class=\"_ _1\"/>s des march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">s a<span class=\"_ _1\"/>ctifs p<span class=\"_ _1\"/>our de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et <span class=\"lsd5 ws129\">pass<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> i<span class=\"_ _13\"/>den<span class=\"_ _13\"/>tiq<span class=\"_ _13\"/>ue<span class=\"_ _13\"/>s</span><span class=\"ff54 ls1\">\u202f</span><span class=\"lsd1 ws11a\">; </span><span class=\"ls1\"> </span></span></span></span></span>Niveau 2<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws110\">valuation pour lesquelles tout<span class=\"_ _1\"/>es les donn<span class=\"ls1 ws0\">\u00e9</span>es ayant un <span class=\"_ _1\"/>effet significatif sur la<span class=\"_ _1\"/> juste valeur sont ob<span class=\"_ _1\"/>servables pour l\u2019<span class=\"_ _1\"/>actif ou le </span></span></span></span>passif, de mani\u00e8re di<span class=\"_ _1\"/>recte ou indirecte<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>Niveau 3<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws113\">valuation po<span class=\"ws110\">ur lesquelles toutes les do<span class=\"_ _1\"/>nn<span class=\"ls1 ws0\">\u00e9</span>es ayant un effet <span class=\"_ _1\"/>significatif sur la ju<span class=\"_ _1\"/>ste valeur ne sont pa<span class=\"_ _1\"/>s bas\u00e9es sur des </span></span></span></span></span>donn\u00e9es de march\u00e9<span class=\"_ _1\"/> observables. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tient des instruments financie<span class=\"_ _1\"/>rs class\u00e9s dans les Niveaux 1, 2 et 3<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Les techniques <span class=\"_ _13\"/>de valorisation pour<span class=\"ls1 ws0\"> </span><span class=\"ws114\">mesurer la juste valeur des instru<span class=\"_ _1\"/>ments de Niveau 2 sont les su<span class=\"_ _1\"/>ivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Autres d<span class=\"_ _1\"/>\u00e9riv\u00e9s en<span class=\"_ _1\"/> Niveau 2<span class=\"_ _1\"/> </span>Les autr<span class=\"_ _1\"/>es d\u00e9riv\u00e9<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent p<span class=\"_ _1\"/>rincipalem<span class=\"_ _7\"/>ent les swap<span class=\"_ _1\"/>s de tau<span class=\"_ _1\"/>x d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eats et d<span class=\"_ _1\"/>e devises<span class=\"_ _1\"/> (IRCS) d<span class=\"_ _1\"/>ans lesqu<span class=\"_ _1\"/>els le G<span class=\"_ _1\"/>roupe e<span class=\"_ _1\"/>st e<span class=\"lsd1 ws119\">ntr\u00e9 en vue</span>de r\u00e9duire les fluctu<span class=\"_ _1\"/>ations de taux et d<span class=\"_ _1\"/>e change de certains d<span class=\"_ _1\"/>e ses emprunts \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">terme. L<span class=\"_ _1\"/>es just<span class=\"_ _1\"/>es val<span class=\"_ _1\"/>eurs de c<span class=\"_ _1\"/>es in<span class=\"lsd1 ws119\">struments sont </span></span></span>d\u00e9termin\u00e9es en actuali<span class=\"_ _1\"/>sant les flux f<span class=\"_ _1\"/>uturs contractuellement attend<span class=\"_ _1\"/>us sur base des <span class=\"_ _1\"/>courbes de taux d\u2019i<span class=\"_ _1\"/>nt\u00e9r\u00eats pour ces devise<span class=\"_ _1\"/><span class=\"lsd4 ws94\">s et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> taux </span>de change qui sont ob<span class=\"_ _1\"/>servables sur de<span class=\"_ _1\"/>s march\u00e9s liquides. \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Emprunts non</span><span class=\"ff4d\">-<span class=\"lscf ws118\">subordonn\u00e9s </span></span>Les emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">subordonn\u00e9s sont reconnus<span class=\"_ _1\"/> au co\u00fbt amorti. L<span class=\"_ _1\"/>eurs justes valeurs,<span class=\"_ _1\"/> calcul\u00e9es de mani<span class=\"_ _1\"/>\u00e8re s\u00e9par\u00e9e, ont \u00e9t\u00e9<span class=\"_ _1\"/> obtenues en </span></span>actualisant les taux d\u2019in<span class=\"_ _1\"/>t\u00e9r\u00eats auxquels le G<span class=\"_ _1\"/>roupe peut emprunte<span class=\"_ _1\"/>r au 31 d\u00e9cembre 2022<span class=\"_ _1\"/> pour des empr<span class=\"_ _1\"/>unts similaires avec d<span class=\"_ _1\"/>es m<span class=\"lsd2 ws115\">aturit\u00e9<span class=\"_ _1\"/>s </span>identiques.L<span class=\"lsd3 ws121\">es <span class=\"lsd1 ws11a\">instrument<span class=\"lsd9 ws11e\">s <span class=\"lsd2 ws115\">fina<span class=\"_ _1\"/>ncier<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lsd9 ws11e\">class\u00e9<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd1 ws114\">niveau 3 <span class=\"lsda\">sont</span></span> <span class=\"lsd1 ws11a\">\u00e9valu\u00e9</span>s <span class=\"lscf ws118\">\u00e0 <span class=\"lsd4 ws128\">leur<span class=\"_ _13\"/></span></span> <span class=\"lsd3 ws118\">juste <span class=\"_ _1\"/>valeur su<span class=\"_ _1\"/>r la base<span class=\"_ _1\"/> des so<span class=\"_ _1\"/>rties de<span class=\"_ _1\"/> tr\u00e9sor<span class=\"_ _1\"/>erie dans d<span class=\"_ _1\"/>iff\u00e9re<span class=\"_ _1\"/>nts sc\u00e9na<span class=\"_ _1\"/>rios, <span class=\"_ _1\"/>cha<span class=\"lscf\">que </span></span></span></span></span></span></span></span></span>sc\u00e9nario<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">\u00e9tant pond\u00e9r\u00e9 en f<span class=\"_ _1\"/>onction de sa probabil<span class=\"_ _1\"/>it\u00e9 <span class=\"lsd1 ws114\">de survenance</span><span class=\"lsd5\">. Le<span class=\"_ _13\"/>s<span class=\"_ _13\"/> p<span class=\"_ _13\"/>ond\u00e9<span class=\"_ _13\"/>r<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>ons<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">sont so<span class=\"_ _1\"/>it bas\u00e9<span class=\"_ _1\"/>es <span class=\"_ _1\"/>sur des<span class=\"_ _1\"/> donn\u00e9<span class=\"_ _1\"/>es sta<span class=\"_ _1\"/>tistiq<span class=\"_ _1\"/>ues qui<span class=\"_ _1\"/> sont t<span class=\"_ _1\"/>r\u00e8s </span></span></span></span></span>stables dans le temp<span class=\"_ _1\"/>s, soit bas\u00e9es <span class=\"_ _1\"/>sur la meilleure estimation d<span class=\"_ _1\"/>e Proximus de la su<span class=\"_ _1\"/>rvenance du sc\u00e9nario. La jus<span class=\"_ _1\"/>te valeur de l<span class=\"lsd2 ws117\">'in<span class=\"_ _1\"/>strumen<span class=\"_ _7\"/>t <span class=\"_ _13\"/>est tr\u00e8s </span>d\u00e9pendante mais p<span class=\"_ _1\"/>roportionnelle aux var<span class=\"_ _1\"/>iations de<span class=\"lsd9 ws130\">s sor<span class=\"_ _1\"/>ties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie e<span class=\"_ _1\"/>stim\u00e9<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice comptable<span class=\"ls1 ws0\"> : </span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FVOCI</span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _3d\"> </span>2 <span class=\"_ _32\"> </span> <span class=\"_ _64\"> </span>2 <span class=\"_ _9b\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _30\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _6c\"> </span> <span class=\"_ _40\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _3e\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas <span class=\"ls1 ws0\">int\u00e9r\u00eats <span class=\"_ _f1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _3d\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _43\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">2.239<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> </span></span>1.887<span class=\"ls1 ws0\"> <span class=\"_ _a1\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d9\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _78\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">352</span> <span class=\"_ _d6\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _6f\"> </span> <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _60\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Obligations non su<span class=\"_ _13\"/>bordonn\u00e9es, \u00e0 l'exc<span class=\"_ _13\"/>eption de leurs 19.2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c0\"> </span></span></span>100<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span> <span class=\"_ _39\"> </span><span class=\"lsfc ws14a\">99</span> <span class=\"_ _3e\"> </span> </span>d\u00e9riv\u00e9s incorpor\u00e9s \"<span class=\"_ _13\"/>non \u00e9troitement<span class=\"_ _13\"/> li\u00e9s\".<span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1 <span class=\"_ _74\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _a4\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">477<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _6f\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _cd\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _56\"> </span></span>FVTPL <span class=\"_ _3d\"> </span>3 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice <span class=\"ls100 ws14e\">comptable<span class=\"ls1 ws0\"> <span class=\"_ _13\"/>: </span></span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _187\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _f1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _da\"> </span>FVTPL <span class=\"_ _33\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span></span><span class=\"ls111\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _cb\"> </span> </span></span>2.456<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _74\"> </span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">423</span> <span class=\"_ _dc\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span></span>32.1<span class=\"ls1 ws0\"> <span class=\"_ _d6\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _74\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _dc\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _9b\"> </span>1 <span class=\"_ _9b\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _43\"> </span></span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-25-3": {
   "value": "Annex<span class=\"_ _7\"/>e <span class=\"_ _13\"/>2. Princ<span class=\"_ _1\"/>ip<span class=\"_ _1\"/>ales r\u00e8gl<span class=\"_ _1\"/>es com<span class=\"_ _1\"/>ptab<span class=\"_ _1\"/>les Base de l<span class=\"_ _1\"/>a pr\u00e9<span class=\"_ _1\"/>parati<span class=\"_ _1\"/>on Les \u00e9ta<span class=\"_ _1\"/>ts financi<span class=\"_ _1\"/>ers con<span class=\"_ _1\"/>solid\u00e9s au<span class=\"_ _1\"/> 31 d<span class=\"_ _1\"/>\u00e9cembre 20<span class=\"_ _1\"/>22 pr<span class=\"_ _1\"/>\u00e9sent\u00e9s c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">joints ont \u00e9t\u00e9 \u00e9tablis conform\u00e9ment <span class=\"_ _1\"/>aux normes internationales d\u2019information </span></span>financi\u00e8re (\"IFRS\") telles qu\u2019ado<span class=\"_ _1\"/>pt\u00e9es dans l\u2019Union <span class=\"_ _1\"/>Europ\u00e9enne. Le <span class=\"_ _1\"/>Groupe a choisi de n\u2019ap<span class=\"lsd2 ws0\">pl<span class=\"_ _1\"/>iquer a<span class=\"_ _1\"/>nticip<span class=\"_ _1\"/>ativem<span class=\"_ _1\"/>ent aucun<span class=\"_ _7\"/>e norme et<span class=\"_ _1\"/> interp<span class=\"_ _7\"/>r<span class=\"_ _13\"/>\u00e9tation<span class=\"_ _1\"/> </span>de l\u2019IASB. <span class=\"ls1 ws0\"> </span>Indicateu<span class=\"_ _1\"/>rs de perfor<span class=\"_ _1\"/>mance altern<span class=\"_ _1\"/>atifs<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe fait usag<span class=\"_ _1\"/>e d\u2019indicateurs de pe<span class=\"_ _1\"/>rformance alt<span class=\"lsd2 ws0\">ernat<span class=\"_ _1\"/>ifs (\u00ab A<span class=\"_ _1\"/>IP \u00bb)<span class=\"_ _1\"/> dans se<span class=\"_ _1\"/>s \u00e9tats f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>rs et a<span class=\"_ _1\"/>nnexes<span class=\"_ _1\"/>. Un AI<span class=\"_ _1\"/>P est un<span class=\"_ _1\"/> indica<span class=\"_ _1\"/>teur f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>r </span>historique ou futur <span class=\"_ _1\"/>de la performance, de la <span class=\"_ _1\"/>situation financi\u00e8re ou<span class=\"_ _1\"/> des flux de <span class=\"_ _1\"/>tr\u00e9sorerie qui se diff\u00e9ren<span class=\"_ _1\"/>cie d\u2019un indicateu<span class=\"lsd1 ws119\">r financier d\u00e9fini dans le </span>r\u00e9f\u00e9rent<span class=\"_ _1\"/>iel <span class=\"lscf ws110\">comptable appl<span class=\"_ _1\"/>icable (IFRS). <span class=\"ls1 ws0\"> </span></span>Un glossaire les d\u00e9crivant est repris dan<span class=\"_ _1\"/>s la section \u00ab Discussion et A<span class=\"_ _1\"/>nalyse des R\u00e9sultats Financiers Consolid\u00e9s par la <span class=\"_ _1\"/>Dire<span class=\"lsd2 ws0\">ction \u00bb<span class=\"_ _1\"/>. Ils son<span class=\"_ _1\"/>t empl<span class=\"_ _1\"/>oy\u00e9s </span>de mani\u00e8re constante<span class=\"_ _1\"/> dans le temps et aju<span class=\"_ _1\"/>st\u00e9s si n<span class=\"ls1 ws0\">\u00e9<span class=\"lsd3 ws121\">cessa<span class=\"_ _1\"/>ire. <span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-27-2": {
   "value": "Changeme<span class=\"_ _1\"/>nt de r\u00e8gl<span class=\"_ _7\"/>es comptables Le Groupe n\u2019adopte pa<span class=\"_ _1\"/>s anticipativement le<span class=\"_ _1\"/>s standards et inte<span class=\"_ _1\"/>rpr\u00e9tations. Les r\u00e8gles compta<span class=\"_ _1\"/>bles utilis\u00e9es sont <span class=\"_ _1\"/>identiques \u00e0 c<span class=\"lsd3 ws118\">elles<span class=\"_ _1\"/> des ann<span class=\"_ _1\"/>\u00e9es </span>pr\u00e9c\u00e9den<span class=\"_ _1\"/>tes \u00e0<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">l\u2019exc<span class=\"_ _1\"/>eption du fait que le G<span class=\"_ _1\"/>roupe a d\u00e9cid\u00e9 de mo<span class=\"_ _1\"/>difie<span class=\"ls1 ws0\">r <span class=\"lsd1 ws11a\">volontairement </span>s</span>es r\u00e8gles d\u2019\u00e9valu<span class=\"_ _1\"/>ation pour les droits de diff<span class=\"_ _1\"/>usion de sport<span class=\"ls1 ws0\">s </span></span></span>plur<span class=\"ls1 ws0\">i-sa<span class=\"lsd2 ws115\">isonn<span class=\"_ _1\"/>ier<span class=\"lsdd ws0\">s (v<span class=\"_ _13\"/>oir c<span class=\"_ _13\"/>i<span class=\"ls1\">-<span class=\"lsd9 ws11e\">dessou<span class=\"_ _1\"/>s)<span class=\"ls1 ws0\"> <span class=\"lsd3 ws121\">et <span class=\"lsd1 ws114\">a appliqu\u00e9 l<span class=\"_ _1\"/>es nouvelles normes et interpr\u00e9tations IF<span class=\"_ _1\"/>RS ou les r\u00e9visions de celles<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci, t<span class=\"_ _1\"/>elles qu\u2019adopt\u00e9es par </span></span></span></span></span></span></span></span></span></span>l\u2019Union Europ\u00e9enne et qui sont de<span class=\"_ _1\"/>venues obligatoires \u00e0 partir du 1er janvier 2022. C<span class=\"_ _1\"/>es changements sont d\u00e9taill\u00e9s <span class=\"_ _1\"/>ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws130\">dessou<span class=\"_ _1\"/>s : <span class=\"ls1 ws0\"> </span></span></span>Amendements aux st<span class=\"_ _1\"/>andards : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Amendements \u00e0 l\u2019IFRS 16 Locations (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">al<span class=\"_ _1\"/>l\u00e8gements de loyers li\u00e9<span class=\"_ _1\"/>s \u00e0 la Cov<span class=\"lsd2 ws115\">id<span class=\"ls1 ws0\">- </span></span>19 po<span class=\"_ _1\"/>ur les p\u00e9riodes d\u00e9m<span class=\"_ _1\"/>arrant \u00e0 partir du 1 av<span class=\"_ _1\"/>ril </span></span>2021<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd7 ws131\">\u00bb) ;<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Amendements \u00e0 l\u2019IFRS 3 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">Regro<span class=\"_ _1\"/>upement d\u2019entreprises<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd3 ws123\">r\u00e9f<span class=\"_ _1\"/>\u00e9rences au<span class=\"_ _1\"/> cadre conceptuel<span class=\"_ _7\"/> <span class=\"_ _13\"/>\u00bb)<span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd7 ws131\">Amende<span class=\"_ _13\"/>ments \u00e0 l\u2019IAS 16 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">Produits ant\u00e9rieurs \u00e0 l\u2019utilisat<span class=\"_ _1\"/>ion pr\u00e9vue<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsce ws116\">\u00bb)<span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd7 ws131\">Amende<span class=\"_ _13\"/>ments \u00e0 l\u2019IAS 37 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lse6 ws12f\">Pr<span class=\"_ _13\"/>o<span class=\"_ _13\"/>vis<span class=\"_ _13\"/><span class=\"lscf ws110\">ions, passifs et actifs <span class=\"_ _1\"/>\u00e9ventuels <span class=\"ls1 ws0\">\u2013 <span class=\"lsdd ws125\">Contr<span class=\"_ _13\"/>ats d\u00e9<span class=\"_ _13\"/>fic<span class=\"_ _13\"/>ita<span class=\"_ _13\"/>ires<span class=\"_ _13\"/> </span>\u2013 </span>Co\u00fbts d\u2019ex\u00e9c<span class=\"_ _1\"/>ution du contrat<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsce ws116\">\u00bb)<span class=\"ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Am\u00e9liorations annuelles aux standards IFRS cycle 201<span class=\"_ _1\"/>8<span class=\"ls1 ws0\">-<span class=\"lsce ws116\">2020</span><span class=\"ff54\">\u202f</span>; </span></span>L\u2019application de ces n<span class=\"_ _1\"/>ouveaux standards et am<span class=\"_ _1\"/>endements n\u2019a pas d\u2019<span class=\"_ _1\"/>impact<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">sur les \u00e9tats<span class=\"_ _1\"/> financiers co<span class=\"_ _1\"/>nsol<span class=\"lscf ws113\">id\u00e9s du Groupe. <span class=\"ls1 ws0\"> </span></span></span></span>En 2022, les r\u00e8gles comptables co<span class=\"_ _1\"/>ncernant la reconnaissance des dr<span class=\"_ _1\"/>oits de diffusion du football et de to<span class=\"_ _1\"/>us les autres droits <span class=\"lsd5 ws129\">de di<span class=\"_ _13\"/>ff<span class=\"_ _13\"/>us<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n de<span class=\"_ _13\"/> sp<span class=\"_ _13\"/>ort<span class=\"_ _13\"/>s </span>pluri<span class=\"ls1 ws0\">-</span><span class=\"ws110\">saisonniers ont \u00e9t\u00e9<span class=\"_ _1\"/> mises \u00e0 jour pou<span class=\"_ _1\"/>r mieux refl\u00e9ter le f<span class=\"_ _1\"/>ait que ces contrats f<span class=\"_ _1\"/>ournissent des droits <span class=\"_ _1\"/>et des obligations \u00e0 lo<span class=\"_ _1\"/>ng terme \u00e0 Proximus. </span>Les r\u00e8gles mises \u00e0 jo<span class=\"_ _1\"/>ur pr\u00e9voient de capitali<span class=\"_ _1\"/>ser les droits de diff<span class=\"_ _1\"/>usion du football, et tou<span class=\"_ _1\"/>s les autres droit<span class=\"_ _1\"/>s de diffusion <span class=\"ws113\">de sports pluri<span class=\"ls1 ws0\">-<span class=\"lsd1 ws11a\">saisonniers, </span></span></span>pour la dur\u00e9e totale<span class=\"_ _1\"/> du contrat, ai<span class=\"_ _1\"/>nsi que la reconnaissance <span class=\"_ _1\"/>du passif correspondan<span class=\"_ _1\"/>t (pour la dur\u00e9e <span class=\"_ _1\"/>totale du contrat). Selon<span class=\"_ _1\"/> les r\u00e8gles comptables pr\u00e9c\u00e9dentes, ces droi<span class=\"_ _1\"/>ts et le passif correspondant <span class=\"_ _1\"/>\u00e9taient comptabili<span class=\"_ _1\"/>s\u00e9s par saison. Cette mi<span class=\"_ _1\"/>se \u00e0 jour n'a pas d'impa<span class=\"_ _1\"/>ct sur l<span class=\"lsd3 ws118\">e com<span class=\"_ _1\"/>pte de r<span class=\"_ _1\"/>\u00e9sultat,<span class=\"_ _1\"/> l'\u00e9tat </span>des capitaux <span class=\"ws110\">propres ou le tableau<span class=\"_ _1\"/> des flux de t<span class=\"_ _1\"/>r\u00e9sorerie. <span class=\"ls1 ws0\"> </span></span>Les chif<span class=\"_ _1\"/>fres com<span class=\"_ _1\"/>paratifs<span class=\"_ _1\"/> de 2021<span class=\"_ _1\"/> ont \u00e9t<span class=\"_ _1\"/>\u00e9 retrai<span class=\"_ _1\"/>t\u00e9s comm<span class=\"_ _1\"/>e r\u00e9sum\u00e9<span class=\"_ _1\"/> ci<span class=\"ls1 ws0\">-</span><span class=\"lscf\">dess<span class=\"ls1 ws0\">o</span></span>us po<span class=\"_ _1\"/>ur refl<span class=\"_ _1\"/>\u00e9ter l<span class=\"lsd4 ws128\">es<span class=\"ls1 ws0\"> </span></span><span class=\"lscf\">politique<span class=\"ls1 ws0\">s </span>comptabl<span class=\"_ _1\"/>e<span class=\"ls1 ws0\">s <span class=\"lsde ws122\">mise<span class=\"_ _13\"/></span>s </span><span class=\"ws110\">\u00e0 jour.<span class=\"ls1 ws0\"> </span></span></span>Au 1er ja<span class=\"_ _13\"/>nv<span class=\"_ _13\"/>ier<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 1er ja<span class=\"_ _13\"/>nv<span class=\"_ _13\"/>ier<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Retra<span class=\"_ _13\"/>item<span class=\"_ _13\"/>ent<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _161\"> </span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _162\"> </span><span class=\"lsfa ws149\">2021 <span class=\"lsfd ws14b\">r\u00e9vis\u00e9</span></span> </span>Immobilisations<span class=\"_ _13\"/> incorporelles ave<span class=\"_ _13\"/>c dur\u00e9e de vie limit<span class=\"_ _13\"/>\u00e9e<span class=\"ws0\"> <span class=\"_ _129\"> </span><span class=\"lsfe ws14d\">1.047</span> <span class=\"_ _163\"> </span><span class=\"lsff ws148\">184<span class=\"_ _13\"/></span> <span class=\"_ _91\"> </span><span class=\"ls100 ws14e\">1.231</span> </span>Autres<span class=\"_ _1\"/> dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _164\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"lsff ws148\">154<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"ls100 ws14e\">256</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span><span class=\"lsff ws148\">1.213<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"ls100 ws14e\">30</span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">1.243<span class=\"_ _13\"/></span> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>Retra<span class=\"_ _13\"/>item<span class=\"_ _13\"/>ent<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _161\"> </span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _162\"> </span><span class=\"lsfa ws149\">2021 <span class=\"lsfd ws14b\">r\u00e9vis\u00e9</span></span> </span>Immobilisations<span class=\"_ _13\"/> incorporelles ave<span class=\"_ _13\"/>c dur\u00e9e de vie limit<span class=\"_ _13\"/>\u00e9e<span class=\"ws0\"> <span class=\"_ _166\"> </span><span class=\"lsff ws148\">1.113<span class=\"_ _13\"/></span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">151</span> <span class=\"_ _91\"> </span><span class=\"lsff ws148\">1.<span class=\"_ _13\"/>265<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _164\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _167\"> </span><span class=\"lsff ws148\">118</span> <span class=\"_ _167\"> </span><span class=\"ls100 ws14e\">220</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _168\"> </span><span class=\"lsff ws148\">1.51<span class=\"_ _13\"/>5</span> <span class=\"_ _ab\"> </span><span class=\"ls100 ws14e\">34<span class=\"_ _13\"/></span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">1.548<span class=\"_ _13\"/></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-27-3": {
   "value": "Changeme<span class=\"_ _1\"/>nt de r\u00e8gl<span class=\"_ _7\"/>es comptables Le Groupe n\u2019adopte pa<span class=\"_ _1\"/>s anticipativement le<span class=\"_ _1\"/>s standards et inte<span class=\"_ _1\"/>rpr\u00e9tations. Les r\u00e8gles compta<span class=\"_ _1\"/>bles utilis\u00e9es sont <span class=\"_ _1\"/>identiques \u00e0 c<span class=\"lsd3 ws118\">elles<span class=\"_ _1\"/> des ann<span class=\"_ _1\"/>\u00e9es </span>pr\u00e9c\u00e9den<span class=\"_ _1\"/>tes \u00e0<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">l\u2019exc<span class=\"_ _1\"/>eption du fait que le G<span class=\"_ _1\"/>roupe a d\u00e9cid\u00e9 de mo<span class=\"_ _1\"/>difie<span class=\"ls1 ws0\">r <span class=\"lsd1 ws11a\">volontairement </span>s</span>es r\u00e8gles d\u2019\u00e9valu<span class=\"_ _1\"/>ation pour les droits de diff<span class=\"_ _1\"/>usion de sport<span class=\"ls1 ws0\">s </span></span></span>plur<span class=\"ls1 ws0\">i-sa<span class=\"lsd2 ws115\">isonn<span class=\"_ _1\"/>ier<span class=\"lsdd ws0\">s (v<span class=\"_ _13\"/>oir c<span class=\"_ _13\"/>i<span class=\"ls1\">-<span class=\"lsd9 ws11e\">dessou<span class=\"_ _1\"/>s)<span class=\"ls1 ws0\"> <span class=\"lsd3 ws121\">et <span class=\"lsd1 ws114\">a appliqu\u00e9 l<span class=\"_ _1\"/>es nouvelles normes et interpr\u00e9tations IF<span class=\"_ _1\"/>RS ou les r\u00e9visions de celles<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci, t<span class=\"_ _1\"/>elles qu\u2019adopt\u00e9es par </span></span></span></span></span></span></span></span></span></span>l\u2019Union Europ\u00e9enne et qui sont de<span class=\"_ _1\"/>venues obligatoires \u00e0 partir du 1er janvier 2022. C<span class=\"_ _1\"/>es changements sont d\u00e9taill\u00e9s <span class=\"_ _1\"/>ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws130\">dessou<span class=\"_ _1\"/>s : <span class=\"ls1 ws0\"> </span></span></span>Amendements aux st<span class=\"_ _1\"/>andards : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Amendements \u00e0 l\u2019IFRS 16 Locations (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">al<span class=\"_ _1\"/>l\u00e8gements de loyers li\u00e9<span class=\"_ _1\"/>s \u00e0 la Cov<span class=\"lsd2 ws115\">id<span class=\"ls1 ws0\">- </span></span>19 po<span class=\"_ _1\"/>ur les p\u00e9riodes d\u00e9m<span class=\"_ _1\"/>arrant \u00e0 partir du 1 av<span class=\"_ _1\"/>ril </span></span>2021<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd7 ws131\">\u00bb) ;<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Amendements \u00e0 l\u2019IFRS 3 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">Regro<span class=\"_ _1\"/>upement d\u2019entreprises<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd3 ws123\">r\u00e9f<span class=\"_ _1\"/>\u00e9rences au<span class=\"_ _1\"/> cadre conceptuel<span class=\"_ _7\"/> <span class=\"_ _13\"/>\u00bb)<span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd7 ws131\">Amende<span class=\"_ _13\"/>ments \u00e0 l\u2019IAS 16 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">Produits ant\u00e9rieurs \u00e0 l\u2019utilisat<span class=\"_ _1\"/>ion pr\u00e9vue<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsce ws116\">\u00bb)<span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd7 ws131\">Amende<span class=\"_ _13\"/>ments \u00e0 l\u2019IAS 37 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lse6 ws12f\">Pr<span class=\"_ _13\"/>o<span class=\"_ _13\"/>vis<span class=\"_ _13\"/><span class=\"lscf ws110\">ions, passifs et actifs <span class=\"_ _1\"/>\u00e9ventuels <span class=\"ls1 ws0\">\u2013 <span class=\"lsdd ws125\">Contr<span class=\"_ _13\"/>ats d\u00e9<span class=\"_ _13\"/>fic<span class=\"_ _13\"/>ita<span class=\"_ _13\"/>ires<span class=\"_ _13\"/> </span>\u2013 </span>Co\u00fbts d\u2019ex\u00e9c<span class=\"_ _1\"/>ution du contrat<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsce ws116\">\u00bb)<span class=\"ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Am\u00e9liorations annuelles aux standards IFRS cycle 201<span class=\"_ _1\"/>8<span class=\"ls1 ws0\">-<span class=\"lsce ws116\">2020</span><span class=\"ff54\">\u202f</span>; </span></span>L\u2019application de ces n<span class=\"_ _1\"/>ouveaux standards et am<span class=\"_ _1\"/>endements n\u2019a pas d\u2019<span class=\"_ _1\"/>impact<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">sur les \u00e9tats<span class=\"_ _1\"/> financiers co<span class=\"_ _1\"/>nsol<span class=\"lscf ws113\">id\u00e9s du Groupe. <span class=\"ls1 ws0\"> </span></span></span></span>En 2022, les r\u00e8gles comptables co<span class=\"_ _1\"/>ncernant la reconnaissance des dr<span class=\"_ _1\"/>oits de diffusion du football et de to<span class=\"_ _1\"/>us les autres droits <span class=\"lsd5 ws129\">de di<span class=\"_ _13\"/>ff<span class=\"_ _13\"/>us<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n de<span class=\"_ _13\"/> sp<span class=\"_ _13\"/>ort<span class=\"_ _13\"/>s </span>pluri<span class=\"ls1 ws0\">-</span><span class=\"ws110\">saisonniers ont \u00e9t\u00e9<span class=\"_ _1\"/> mises \u00e0 jour pou<span class=\"_ _1\"/>r mieux refl\u00e9ter le f<span class=\"_ _1\"/>ait que ces contrats f<span class=\"_ _1\"/>ournissent des droits <span class=\"_ _1\"/>et des obligations \u00e0 lo<span class=\"_ _1\"/>ng terme \u00e0 Proximus. </span>Les r\u00e8gles mises \u00e0 jo<span class=\"_ _1\"/>ur pr\u00e9voient de capitali<span class=\"_ _1\"/>ser les droits de diff<span class=\"_ _1\"/>usion du football, et tou<span class=\"_ _1\"/>s les autres droit<span class=\"_ _1\"/>s de diffusion <span class=\"ws113\">de sports pluri<span class=\"ls1 ws0\">-<span class=\"lsd1 ws11a\">saisonniers, </span></span></span>pour la dur\u00e9e totale<span class=\"_ _1\"/> du contrat, ai<span class=\"_ _1\"/>nsi que la reconnaissance <span class=\"_ _1\"/>du passif correspondan<span class=\"_ _1\"/>t (pour la dur\u00e9e <span class=\"_ _1\"/>totale du contrat). Selon<span class=\"_ _1\"/> les r\u00e8gles comptables pr\u00e9c\u00e9dentes, ces droi<span class=\"_ _1\"/>ts et le passif correspondant <span class=\"_ _1\"/>\u00e9taient comptabili<span class=\"_ _1\"/>s\u00e9s par saison. Cette mi<span class=\"_ _1\"/>se \u00e0 jour n'a pas d'impa<span class=\"_ _1\"/>ct sur l<span class=\"lsd3 ws118\">e com<span class=\"_ _1\"/>pte de r<span class=\"_ _1\"/>\u00e9sultat,<span class=\"_ _1\"/> l'\u00e9tat </span>des capitaux <span class=\"ws110\">propres ou le tableau<span class=\"_ _1\"/> des flux de t<span class=\"_ _1\"/>r\u00e9sorerie. <span class=\"ls1 ws0\"> </span></span>Les chif<span class=\"_ _1\"/>fres com<span class=\"_ _1\"/>paratifs<span class=\"_ _1\"/> de 2021<span class=\"_ _1\"/> ont \u00e9t<span class=\"_ _1\"/>\u00e9 retrai<span class=\"_ _1\"/>t\u00e9s comm<span class=\"_ _1\"/>e r\u00e9sum\u00e9<span class=\"_ _1\"/> ci<span class=\"ls1 ws0\">-</span><span class=\"lscf\">dess<span class=\"ls1 ws0\">o</span></span>us po<span class=\"_ _1\"/>ur refl<span class=\"_ _1\"/>\u00e9ter l<span class=\"lsd4 ws128\">es<span class=\"ls1 ws0\"> </span></span><span class=\"lscf\">politique<span class=\"ls1 ws0\">s </span>comptabl<span class=\"_ _1\"/>e<span class=\"ls1 ws0\">s <span class=\"lsde ws122\">mise<span class=\"_ _13\"/></span>s </span><span class=\"ws110\">\u00e0 jour.<span class=\"ls1 ws0\"> </span></span></span>Au 1er ja<span class=\"_ _13\"/>nv<span class=\"_ _13\"/>ier<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 1er ja<span class=\"_ _13\"/>nv<span class=\"_ _13\"/>ier<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Retra<span class=\"_ _13\"/>item<span class=\"_ _13\"/>ent<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _161\"> </span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _162\"> </span><span class=\"lsfa ws149\">2021 <span class=\"lsfd ws14b\">r\u00e9vis\u00e9</span></span> </span>Immobilisations<span class=\"_ _13\"/> incorporelles ave<span class=\"_ _13\"/>c dur\u00e9e de vie limit<span class=\"_ _13\"/>\u00e9e<span class=\"ws0\"> <span class=\"_ _129\"> </span><span class=\"lsfe ws14d\">1.047</span> <span class=\"_ _163\"> </span><span class=\"lsff ws148\">184<span class=\"_ _13\"/></span> <span class=\"_ _91\"> </span><span class=\"ls100 ws14e\">1.231</span> </span>Autres<span class=\"_ _1\"/> dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _164\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"lsff ws148\">154<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"ls100 ws14e\">256</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span><span class=\"lsff ws148\">1.213<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"ls100 ws14e\">30</span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">1.243<span class=\"_ _13\"/></span> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>Retra<span class=\"_ _13\"/>item<span class=\"_ _13\"/>ent<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _161\"> </span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _162\"> </span><span class=\"lsfa ws149\">2021 <span class=\"lsfd ws14b\">r\u00e9vis\u00e9</span></span> </span>Immobilisations<span class=\"_ _13\"/> incorporelles ave<span class=\"_ _13\"/>c dur\u00e9e de vie limit<span class=\"_ _13\"/>\u00e9e<span class=\"ws0\"> <span class=\"_ _166\"> </span><span class=\"lsff ws148\">1.113<span class=\"_ _13\"/></span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">151</span> <span class=\"_ _91\"> </span><span class=\"lsff ws148\">1.<span class=\"_ _13\"/>265<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _164\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _167\"> </span><span class=\"lsff ws148\">118</span> <span class=\"_ _167\"> </span><span class=\"ls100 ws14e\">220</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _168\"> </span><span class=\"lsff ws148\">1.51<span class=\"_ _13\"/>5</span> <span class=\"_ _ab\"> </span><span class=\"ls100 ws14e\">34<span class=\"_ _13\"/></span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">1.548<span class=\"_ _13\"/></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-28-4": {
   "value": "En 2022, les r\u00e8gles comptables co<span class=\"_ _1\"/>ncernant la reconnaissance des dr<span class=\"_ _1\"/>oits de diffusion du football et de to<span class=\"_ _1\"/>us les autres droits <span class=\"lsd5 ws129\">de di<span class=\"_ _13\"/>ff<span class=\"_ _13\"/>us<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n de<span class=\"_ _13\"/> sp<span class=\"_ _13\"/>ort<span class=\"_ _13\"/>s </span>pluri<span class=\"ls1 ws0\">-</span><span class=\"ws110\">saisonniers ont \u00e9t\u00e9<span class=\"_ _1\"/> mises \u00e0 jour pou<span class=\"_ _1\"/>r mieux refl\u00e9ter le f<span class=\"_ _1\"/>ait que ces contrats f<span class=\"_ _1\"/>ournissent des droits <span class=\"_ _1\"/>et des obligations \u00e0 lo<span class=\"_ _1\"/>ng terme \u00e0 Proximus. </span>Les r\u00e8gles mises \u00e0 jo<span class=\"_ _1\"/>ur pr\u00e9voient de capitali<span class=\"_ _1\"/>ser les droits de diff<span class=\"_ _1\"/>usion du football, et tou<span class=\"_ _1\"/>s les autres droit<span class=\"_ _1\"/>s de diffusion <span class=\"ws113\">de sports pluri<span class=\"ls1 ws0\">-<span class=\"lsd1 ws11a\">saisonniers, </span></span></span>pour la dur\u00e9e totale<span class=\"_ _1\"/> du contrat, ai<span class=\"_ _1\"/>nsi que la reconnaissance <span class=\"_ _1\"/>du passif correspondan<span class=\"_ _1\"/>t (pour la dur\u00e9e <span class=\"_ _1\"/>totale du contrat). Selon<span class=\"_ _1\"/> les r\u00e8gles comptables pr\u00e9c\u00e9dentes, ces droi<span class=\"_ _1\"/>ts et le passif correspondant <span class=\"_ _1\"/>\u00e9taient comptabili<span class=\"_ _1\"/>s\u00e9s par saison. Cette mi<span class=\"_ _1\"/>se \u00e0 jour n'a pas d'impa<span class=\"_ _1\"/>ct sur l<span class=\"lsd3 ws118\">e com<span class=\"_ _1\"/>pte de r<span class=\"_ _1\"/>\u00e9sultat,<span class=\"_ _1\"/> l'\u00e9tat </span>des capitaux <span class=\"ws110\">propres ou le tableau<span class=\"_ _1\"/> des flux de t<span class=\"_ _1\"/>r\u00e9sorerie. <span class=\"ls1 ws0\"> </span></span>Les chif<span class=\"_ _1\"/>fres com<span class=\"_ _1\"/>paratifs<span class=\"_ _1\"/> de 2021<span class=\"_ _1\"/> ont \u00e9t<span class=\"_ _1\"/>\u00e9 retrai<span class=\"_ _1\"/>t\u00e9s comm<span class=\"_ _1\"/>e r\u00e9sum\u00e9<span class=\"_ _1\"/> ci<span class=\"ls1 ws0\">-</span><span class=\"lscf\">dess<span class=\"ls1 ws0\">o</span></span>us po<span class=\"_ _1\"/>ur refl<span class=\"_ _1\"/>\u00e9ter l<span class=\"lsd4 ws128\">es<span class=\"ls1 ws0\"> </span></span><span class=\"lscf\">politique<span class=\"ls1 ws0\">s </span>comptabl<span class=\"_ _1\"/>e<span class=\"ls1 ws0\">s <span class=\"lsde ws122\">mise<span class=\"_ _13\"/></span>s </span><span class=\"ws110\">\u00e0 jour.<span class=\"ls1 ws0\"> </span></span></span>Au 1er ja<span class=\"_ _13\"/>nv<span class=\"_ _13\"/>ier<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 1er ja<span class=\"_ _13\"/>nv<span class=\"_ _13\"/>ier<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Retra<span class=\"_ _13\"/>item<span class=\"_ _13\"/>ent<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _161\"> </span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _162\"> </span><span class=\"lsfa ws149\">2021 <span class=\"lsfd ws14b\">r\u00e9vis\u00e9</span></span> </span>Immobilisations<span class=\"_ _13\"/> incorporelles ave<span class=\"_ _13\"/>c dur\u00e9e de vie limit<span class=\"_ _13\"/>\u00e9e<span class=\"ws0\"> <span class=\"_ _129\"> </span><span class=\"lsfe ws14d\">1.047</span> <span class=\"_ _163\"> </span><span class=\"lsff ws148\">184<span class=\"_ _13\"/></span> <span class=\"_ _91\"> </span><span class=\"ls100 ws14e\">1.231</span> </span>Autres<span class=\"_ _1\"/> dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _164\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"lsff ws148\">154<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"ls100 ws14e\">256</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span><span class=\"lsff ws148\">1.213<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"ls100 ws14e\">30</span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">1.243<span class=\"_ _13\"/></span> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>Retra<span class=\"_ _13\"/>item<span class=\"_ _13\"/>ent<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _161\"> </span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _162\"> </span><span class=\"lsfa ws149\">2021 <span class=\"lsfd ws14b\">r\u00e9vis\u00e9</span></span> </span>Immobilisations<span class=\"_ _13\"/> incorporelles ave<span class=\"_ _13\"/>c dur\u00e9e de vie limit<span class=\"_ _13\"/>\u00e9e<span class=\"ws0\"> <span class=\"_ _166\"> </span><span class=\"lsff ws148\">1.113<span class=\"_ _13\"/></span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">151</span> <span class=\"_ _91\"> </span><span class=\"lsff ws148\">1.<span class=\"_ _13\"/>265<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _164\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _167\"> </span><span class=\"lsff ws148\">118</span> <span class=\"_ _167\"> </span><span class=\"ls100 ws14e\">220</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _168\"> </span><span class=\"lsff ws148\">1.51<span class=\"_ _13\"/>5</span> <span class=\"_ _ab\"> </span><span class=\"ls100 ws14e\">34<span class=\"_ _13\"/></span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">1.548<span class=\"_ _13\"/></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-29-3": {
   "value": "S<span class=\"lsf9 ws12c\">egments o<span class=\"_ _1\"/>p\u00e9rati<span class=\"_ _1\"/>onnels </span>Les segments op\u00e9ra<span class=\"_ _1\"/>tionnels du Groupe sont le<span class=\"_ _1\"/>s composantes du <span class=\"_ _1\"/>Groupe dont les r\u00e9sultat<span class=\"_ _1\"/>s op\u00e9rationnels sont revus <span class=\"_ _1\"/>r\u00e9guli\u00e8rement par so<span class=\"_ _1\"/>n Leadership Squad, le <span class=\"_ _1\"/>principal d\u00e9cideur op\u00e9r<span class=\"_ _1\"/>ationnel du Groupe (<span class=\"_ _1\"/>PDO), afin de prendre d<span class=\"_ _1\"/>es d\u00e9cisions s<span class=\"_ _1\"/>ur les ressources \u00e0 allouer aux<span class=\"_ _1\"/> segments et d\u2019en \u00e9valuer les perfo<span class=\"_ _1\"/>r<span class=\"ws118\">mances.<span class=\"ls1 ws0\"> </span></span>Les rapports internes de<span class=\"_ _1\"/> rentabilit\u00e9 qui sont r<span class=\"_ _1\"/>\u00e9guli\u00e8rement revus pa<span class=\"_ _1\"/>r le PDO afin d\u2019alloue<span class=\"_ _1\"/>r les ressources aux s<span class=\"_ _1\"/>egments et \u00e9v<span class=\"lsd1 ws114\">aluer les </span>performan<span class=\"_ _1\"/>ces, son<span class=\"_ _1\"/>t organ<span class=\"_ _1\"/>is\u00e9s su<span class=\"_ _1\"/>ivant la n<span class=\"_ _1\"/>ature d<span class=\"_ _1\"/>es produ<span class=\"_ _1\"/>its et <span class=\"_ _1\"/>services <span class=\"_ _1\"/>et g\u00e9ogra<span class=\"_ _1\"/>phiqu<span class=\"_ _1\"/>ement. Il<span class=\"_ _1\"/> en r\u00e9su<span class=\"_ _1\"/>lte une d<span class=\"_ _1\"/>\u00e9<span class=\"lsd1 ws119\">finition des segments </span>op\u00e9rationnels comme suit<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">: </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d fc15 lsd2 ws115\">Domestic<span class=\"_ _1\"/><span class=\"ff4f ls1 ws0\"> :<span class=\"ff4d fc3\"> <span class=\"lsd3 ws118\">segment<span class=\"_ _1\"/> offran<span class=\"_ _1\"/>t des s<span class=\"_ _1\"/>ervices <span class=\"_ _1\"/>de commu<span class=\"_ _1\"/>nicatio<span class=\"_ _1\"/>n et info<span class=\"_ _1\"/>rmatiques a<span class=\"_ _1\"/>ux cl<span class=\"_ _1\"/>ients r\u00e9<span class=\"_ _1\"/>sidentiels, a<span class=\"_ _7\"/>ux soci\u00e9t\u00e9s <span class=\"_ _1\"/>et aux m<span class=\"_ _1\"/>arch\u00e9s</span></span></span></span>\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws11a\">wholesale</span><span class=\"ff51\"> </span><span class=\"lscf ws110\">\u00bb en Belgique e<span class=\"_ _1\"/>t au Benelux. Ce <span class=\"_ _1\"/>segment op\u00e9rationnel <span class=\"_ _1\"/>regroupe les a<span class=\"lsd1 ws119\">nciennes<span class=\"_ _1\"/> business units <span class=\"_ _13\"/>CBU, EBU et CW<span class=\"_ _13\"/>S.<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d fc15 lsd1 ws114\">International Carrier Services (BICS)</span><span class=\"ff4d\"> <span class=\"lscf ws110\">est r<span class=\"_ _1\"/>esponsable pour les activit<span class=\"_ _1\"/>\u00e9s de transport \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd3 ws121\">car<span class=\"_ _1\"/>rier<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lscf ws110\">\u00bb sur le <span class=\"_ _1\"/>march\u00e9 international de<span class=\"_ _1\"/>s</span></span></span></span>communications.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d fc15 lsd3 ws121\">TeleSign</span><span class=\"ff51\"> <span class=\"_ _1\"/><span class=\"ff4d lsd3 ws118\">: est sp<span class=\"_ _1\"/>\u00e9cialis\u00e9e da<span class=\"_ _1\"/>ns le d<span class=\"_ _7\"/>omaine de l'au<span class=\"_ _1\"/>thentif<span class=\"_ _1\"/>ication <span class=\"_ _1\"/>s\u00e9curis\u00e9e<span class=\"_ _1\"/> et de l'<span class=\"_ _1\"/>identit\u00e9 d<span class=\"_ _1\"/>igitale, <span class=\"_ _1\"/>et un p<span class=\"_ _1\"/>artenai<span class=\"_ _1\"/>re de conf<span class=\"_ _1\"/>iance de<span class=\"_ _1\"/>s</span></span>plus grandes marqu<span class=\"_ _1\"/>es Internet mondiales, des ch<span class=\"_ _1\"/>ampions du num\u00e9<span class=\"_ _1\"/>rique et des entreprises du<span class=\"_ _1\"/> cloud.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-2": {
   "value": "Base de l<span class=\"_ _1\"/>a consoli<span class=\"_ _1\"/>dation L\u2019annexe <span class=\"_ _1\"/>8 pr\u00e9sen<span class=\"_ _1\"/>te une l<span class=\"_ _1\"/>iste d<span class=\"_ _1\"/>es fil<span class=\"_ _1\"/>iales, des<span class=\"_ _1\"/> entrepr<span class=\"_ _1\"/>ises com<span class=\"_ _1\"/>munes,<span class=\"_ _1\"/> des co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise<span class=\"_ _1\"/>s et entrepri<span class=\"_ _1\"/>ses associ\u00e9e<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t les en<span class=\"_ _1\"/>tit\u00e9s cont<span class=\"_ _1\"/>r\u00f4l\u00e9es<span class=\"_ _1\"/> par le <span class=\"_ _1\"/>Groupe.<span class=\"_ _1\"/> Il est qu<span class=\"_ _1\"/>estion d<span class=\"_ _1\"/>e \"cont<span class=\"_ _1\"/>r\u00f4le\" quan<span class=\"_ _1\"/>d le Gro<span class=\"_ _1\"/>upe d<span class=\"_ _1\"/>\u00e9tient le <span class=\"_ _1\"/>p<span class=\"lscf ws110\">ouvoir sur un<span class=\"_ _1\"/>e entit\u00e9, qu\u2019il est expo<span class=\"_ _1\"/>s\u00e9 </span>ou qu\u2019il a droit \u00e0<span class=\"_ _1\"/> des rendements variabl<span class=\"_ _1\"/>es en raison de ses l<span class=\"_ _1\"/>iens avec cette entit<span class=\"_ _1\"/>\u00e9 et qu\u2019il a la capaci<span class=\"_ _1\"/>t\u00e9 d\u2019influer sur ses<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">rendements du fait du po<span class=\"_ _1\"/>uvoir </span></span>qu\u2019il d\u00e9tient. <span class=\"ls1 ws0\"> </span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t consol<span class=\"_ _1\"/>id\u00e9es \u00e0 co<span class=\"_ _1\"/>mpter de<span class=\"_ _1\"/> la da<span class=\"_ _1\"/>te \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe en<span class=\"_ _7\"/> obtient le con<span class=\"_ _7\"/>t<span class=\"_ _13\"/>r\u00f4le et<span class=\"_ _1\"/> cessent<span class=\"_ _1\"/> de l\u2019\u00ea<span class=\"_ _1\"/>tre quand<span class=\"_ _1\"/> le Grou<span class=\"_ _1\"/>pe en p<span class=\"_ _1\"/>erd <span class=\"_ _1\"/>le contr\u00f4le<span class=\"_ _1\"/>. Les so<span class=\"_ _1\"/>ldes de<span class=\"_ _1\"/>s compte<span class=\"_ _1\"/>s et tran<span class=\"_ _1\"/>sactions<span class=\"_ _1\"/> entre le<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises du<span class=\"_ _1\"/> Groupe,<span class=\"_ _1\"/> de m\u00eam<span class=\"_ _1\"/>e que le<span class=\"_ _1\"/>s pertes<span class=\"_ _1\"/> ou profi<span class=\"_ _1\"/>ts non r<span class=\"_ _1\"/>\u00e9ali<span class=\"lsd1 ws114\">s\u00e9s qui en<span class=\"_ _1\"/> r\u00e9sultent, </span>sont \u00e9l<span class=\"_ _1\"/>imi<span class=\"lsd1 ws114\">n\u00e9s int\u00e9gralement lo<span class=\"_ _1\"/>rs de la consolidation. <span class=\"lscf ws110\">Quand les r\u00e8gl<span class=\"_ _1\"/>es comptables des fil<span class=\"_ _1\"/>iales ne sont pas alig<span class=\"_ _1\"/>n\u00e9es avec celles du<span class=\"_ _1\"/> Groupe, elles sont </span></span>adapt\u00e9es pour garan<span class=\"_ _1\"/>tir l'\u00e9tablissement des \u00e9tat<span class=\"_ _1\"/>s financiers consolid\u00e9s sur la ba<span class=\"_ _1\"/>se de r\u00e8gles compt<span class=\"_ _1\"/>ables uniformes.<span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es modifications de <span class=\"_ _1\"/>pourcentage de d\u00e9tention da<span class=\"_ _1\"/>ns les filiales qu<span class=\"_ _1\"/>i n\u2019entra\u00eenent pas la pe<span class=\"_ _1\"/>rte de contr\u00f4le sur c<span class=\"_ _1\"/>elles<span class=\"ls1 ws0\">-</span><span class=\"ws113\">ci sont comptabilis\u00e9es comme </span></span>des tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>s sur <span class=\"_ _1\"/>capitau<span class=\"_ _1\"/>x prop<span class=\"_ _1\"/>res. To<span class=\"_ _1\"/>ute diff<span class=\"_ _1\"/>\u00e9rence<span class=\"_ _1\"/> entre la<span class=\"_ _7\"/> variation d<span class=\"_ _1\"/>es int\u00e9<span class=\"_ _1\"/>r\u00eats m<span class=\"_ _1\"/>inorita<span class=\"_ _1\"/>ires et<span class=\"_ _1\"/> la ju<span class=\"_ _1\"/>st<span class=\"lsd3 ws118\">e valeu<span class=\"_ _1\"/>r de la <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rtie pay<span class=\"_ _7\"/>\u00e9e ou </span>re\u00e7ue est reconnue di<span class=\"_ _1\"/>rectement parmi les cap<span class=\"_ _1\"/>itaux propres et aff<span class=\"_ _1\"/>ect\u00e9e aux propri\u00e9taire<span class=\"_ _1\"/>s. <span class=\"lsd1 ws114\">Les frais accessoires li\u00e9s \u00e0 l\u2019acquisition ou \u00e0 la<span class=\"_ _1\"/> cession </span>d\u2019int\u00e9r\u00eats minoritaires dans une fili<span class=\"_ _1\"/>ale quand le contr\u00f4le est conserv\u00e9<span class=\"_ _1\"/>, ne sont reconnus en diminution des fonds<span class=\"_ _1\"/> propres que s\u2019ils repr\u00e9sentent des co\u00fbts marginaux direc<span class=\"_ _1\"/>tement li\u00e9s \u00e0 la t<span class=\"_ _1\"/>ransaction sur fonds prop<span class=\"_ _1\"/>res.<span class=\"ls1 ws0\"> </span>Les entreprises communes sont d<span class=\"_ _1\"/>es arrangements conjoints dont les parties qui <span class=\"_ _1\"/>en ont le contr\u00f4le conjoint ont<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">de<span class=\"_ _1\"/>s droit<span class=\"_ _1\"/>s sur les actif<span class=\"_ _1\"/>s et des </span></span>obligations au titre de<span class=\"_ _1\"/>s passifs, relatifs \u00e0 c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-</span>ci. Les arrangement<span class=\"_ _1\"/>s dont la forme et l<span class=\"_ _1\"/>e but sont tels qu<span class=\"_ _1\"/>e les parties sont pour<span class=\"_ _1\"/> ainsi dire les seul<span class=\"_ _1\"/>es sources de flux de <span class=\"_ _1\"/>tr\u00e9sorerie contribuant \u00e0<span class=\"_ _1\"/> la poursuite des a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"lsd3 ws118\">s son<span class=\"_ _1\"/>t consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e des ent<span class=\"_ _1\"/>reprise<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lscf ws118\">communes. </span> </span></span>Quand le <span class=\"_ _1\"/>Groupe <span class=\"_ _1\"/>exerce<span class=\"_ _1\"/> ses activ<span class=\"_ _1\"/>it\u00e9s sou<span class=\"_ _1\"/>s forme<span class=\"_ _1\"/> d\u2019entr<span class=\"_ _1\"/>eprise comm<span class=\"_ _7\"/>une, il reconn<span class=\"_ _1\"/>a\u00eet relat<span class=\"_ _1\"/>ivement <span class=\"_ _1\"/>\u00e0 se<span class=\"_ _1\"/>s int\u00e9r\u00eats a<span class=\"_ _1\"/>pr\u00e8s <span class=\"_ _1\"/>\u00e9liminat<span class=\"lsd2 ws0\">ion<span class=\"_ _7\"/>s inter<span class=\"ls1\">-<span class=\"lsd3 ws121\">entr<span class=\"_ _1\"/>eprises </span></span></span>sa quote<span class=\"ls1 ws0\">-<span class=\"lsd2\">part d<span class=\"_ _7\"/>es actifs e<span class=\"_ _1\"/>t passif<span class=\"_ _1\"/>s et des <span class=\"_ _1\"/>charg<span class=\"_ _1\"/>es et p<span class=\"_ _1\"/>ro<span class=\"lscf ws110\">duits. Le reve<span class=\"_ _1\"/>nu n\u2019est reconnu qu<span class=\"_ _1\"/>e quand l\u2019entreprise commun<span class=\"_ _1\"/>e vend sa product<span class=\"_ _1\"/>ion \u00e0 des </span></span></span>tiers.<span class=\"ls1 ws0\"> </span>Les co<span class=\"ls1 ws0\">-<span class=\"lsd2\">ent<span class=\"_ _1\"/>reprise<span class=\"_ _1\"/>s sont de<span class=\"_ _1\"/>s arr<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts con<span class=\"_ _1\"/>joints d<span class=\"_ _1\"/>ont les<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>es qui <span class=\"_ _1\"/>en ont l<span class=\"_ _1\"/>e contr\u00f4<span class=\"_ _1\"/>le conj<span class=\"_ _1\"/>oint o<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits su<span class=\"_ _1\"/>r l\u2019ac<span class=\"_ _1\"/>tif net d<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e ces<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-</span></span></span></span>entrepris<span class=\"_ _1\"/>es. Le<span class=\"_ _1\"/> contr<span class=\"lscf ws110\">\u00f4le co<span class=\"_ _1\"/>njoint est l\u2019accord cont<span class=\"_ _1\"/>ractuel de partage <span class=\"_ _1\"/>du contr\u00f4le qui n\u2019<span class=\"_ _1\"/>existe que quand les d\u00e9c<span class=\"_ _1\"/>isions concernant les ac<span class=\"_ _1\"/>tivit\u00e9s </span>concern\u00e9e<span class=\"_ _1\"/>s requ<span class=\"_ _1\"/>i\u00e8rent l\u2019a<span class=\"_ _1\"/>ccord u<span class=\"_ _1\"/>nanime <span class=\"_ _1\"/>des pa<span class=\"_ _1\"/>rties par<span class=\"_ _1\"/>tageant l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e. Les co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">entrep<span class=\"_ _1\"/>rises son<span class=\"_ _1\"/>t int<span class=\"_ _1\"/>\u00e9gr\u00e9es dan<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>nsoli<span class=\"lsd1 ws119\">d<span class=\"_ _1\"/>\u00e9s se<span class=\"_ _13\"/>lon la </span></span></span>m\u00e9thode de la m<span class=\"_ _1\"/>ise en \u00e9quivalence. <span class=\"ls1 ws0\"> </span>Les soci<span class=\"_ _1\"/>\u00e9t\u00e9s asso<span class=\"_ _1\"/>ci\u00e9es <span class=\"_ _1\"/>sont celle<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>squelles<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e poss\u00e8de une<span class=\"_ _1\"/> influen<span class=\"_ _1\"/>ce signif<span class=\"_ _1\"/>icative<span class=\"_ _1\"/>. Ces derni<span class=\"_ _1\"/>\u00e8res son<span class=\"_ _1\"/>t d\u00e9fini<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span><span class=\"lsd4\">comme<span class=\"_ _13\"/> d<span class=\"_ _13\"/>es s<span class=\"_ _13\"/>oci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> </span>pour lesquelles le <span class=\"_ _1\"/>Groupe peut participer a<span class=\"_ _1\"/>ux d\u00e9cisions de po<span class=\"_ _1\"/>l<span class=\"lsd3 ws118\">itique fi<span class=\"_ _1\"/>nanci\u00e8re et<span class=\"_ _1\"/> op\u00e9ratio<span class=\"_ _1\"/>nnelle <span class=\"_ _1\"/>sans ex<span class=\"_ _1\"/>ercer un p<span class=\"_ _1\"/>ouvoir d<span class=\"_ _1\"/>e con<span class=\"_ _1\"/>tr\u00f4le sur l<span class=\"_ _1\"/>es soci\u00e9<span class=\"_ _1\"/>t\u00e9s. </span>Ces participations sont i<span class=\"_ _1\"/>nt\u00e9gr\u00e9es dans les com<span class=\"_ _1\"/>ptes selon la m\u00e9<span class=\"_ _1\"/>thode de mise en \u00e9quiv<span class=\"_ _1\"/>alence. <span class=\"ls1 ws0\"> </span>Selon ce<span class=\"_ _1\"/>tte m\u00e9th<span class=\"_ _1\"/>ode, les<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations <span class=\"_ _1\"/>d\u00e9tenue<span class=\"_ _1\"/>s dans l<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s associ<span class=\"_ _1\"/>\u00e9es ou d<span class=\"_ _1\"/>es co<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">entrepr<span class=\"_ _1\"/>ises sont comptabilis\u00e9es \u00e0 l\u2019or<span class=\"_ _1\"/>igine au co\u00fbt </span></span>d'acquisition. Ce co\u00fbt e<span class=\"_ _1\"/>st par la suite aju<span class=\"_ _1\"/>st\u00e9 afin de comptabilis<span class=\"_ _1\"/>er la quote<span class=\"ls1 ws0\">-</span>part du G<span class=\"_ _1\"/>roupe dans le profit/ la pe<span class=\"_ _1\"/>rte (ou autres \u00e9l\u00e9m<span class=\"_ _1\"/>ents du r\u00e9sultat global) de l\u2019entreprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces participations et<span class=\"_ _1\"/> la part du Group<span class=\"_ _1\"/>e dans le r\u00e9sultat de l'ex<span class=\"_ _1\"/>ercice sont pr\u00e9sent\u00e9es dan<span class=\"_ _1\"/>s le bilan et le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s respec<span class=\"_ _1\"/>tivemen<span class=\"_ _1\"/>t comme <span class=\"_ _1\"/>des par<span class=\"_ _1\"/>ticipation<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s mise<span class=\"_ _1\"/>s en \u00e9qu<span class=\"_ _1\"/>ivalence <span class=\"_ _1\"/>et co<span class=\"ls1 ws0\">-<span class=\"lscf ws113\">en<span class=\"_ _1\"/>treprises et comme une quote<span class=\"ls1 ws0\">-</span>part dans le </span></span>r\u00e9su<span class=\"_ _13\"/>lt<span class=\"lsd4 ws94\">a<span class=\"_ _13\"/>t des<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> mis<span class=\"_ _13\"/>es en<span class=\"_ _13\"/> \u00e9quiv<span class=\"_ _13\"/>ale<span class=\"_ _13\"/>nc<span class=\"_ _13\"/>e. <span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-4": {
   "value": "Base de l<span class=\"_ _1\"/>a consoli<span class=\"_ _1\"/>dation L\u2019annexe <span class=\"_ _1\"/>8 pr\u00e9sen<span class=\"_ _1\"/>te une l<span class=\"_ _1\"/>iste d<span class=\"_ _1\"/>es fil<span class=\"_ _1\"/>iales, des<span class=\"_ _1\"/> entrepr<span class=\"_ _1\"/>ises com<span class=\"_ _1\"/>munes,<span class=\"_ _1\"/> des co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise<span class=\"_ _1\"/>s et entrepri<span class=\"_ _1\"/>ses associ\u00e9e<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t les en<span class=\"_ _1\"/>tit\u00e9s cont<span class=\"_ _1\"/>r\u00f4l\u00e9es<span class=\"_ _1\"/> par le <span class=\"_ _1\"/>Groupe.<span class=\"_ _1\"/> Il est qu<span class=\"_ _1\"/>estion d<span class=\"_ _1\"/>e \"cont<span class=\"_ _1\"/>r\u00f4le\" quan<span class=\"_ _1\"/>d le Gro<span class=\"_ _1\"/>upe d<span class=\"_ _1\"/>\u00e9tient le <span class=\"_ _1\"/>p<span class=\"lscf ws110\">ouvoir sur un<span class=\"_ _1\"/>e entit\u00e9, qu\u2019il est expo<span class=\"_ _1\"/>s\u00e9 </span>ou qu\u2019il a droit \u00e0<span class=\"_ _1\"/> des rendements variabl<span class=\"_ _1\"/>es en raison de ses l<span class=\"_ _1\"/>iens avec cette entit<span class=\"_ _1\"/>\u00e9 et qu\u2019il a la capaci<span class=\"_ _1\"/>t\u00e9 d\u2019influer sur ses<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">rendements du fait du po<span class=\"_ _1\"/>uvoir </span></span>qu\u2019il d\u00e9tient. <span class=\"ls1 ws0\"> </span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t consol<span class=\"_ _1\"/>id\u00e9es \u00e0 co<span class=\"_ _1\"/>mpter de<span class=\"_ _1\"/> la da<span class=\"_ _1\"/>te \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe en<span class=\"_ _7\"/> obtient le con<span class=\"_ _7\"/>t<span class=\"_ _13\"/>r\u00f4le et<span class=\"_ _1\"/> cessent<span class=\"_ _1\"/> de l\u2019\u00ea<span class=\"_ _1\"/>tre quand<span class=\"_ _1\"/> le Grou<span class=\"_ _1\"/>pe en p<span class=\"_ _1\"/>erd <span class=\"_ _1\"/>le contr\u00f4le<span class=\"_ _1\"/>. Les so<span class=\"_ _1\"/>ldes de<span class=\"_ _1\"/>s compte<span class=\"_ _1\"/>s et tran<span class=\"_ _1\"/>sactions<span class=\"_ _1\"/> entre le<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises du<span class=\"_ _1\"/> Groupe,<span class=\"_ _1\"/> de m\u00eam<span class=\"_ _1\"/>e que le<span class=\"_ _1\"/>s pertes<span class=\"_ _1\"/> ou profi<span class=\"_ _1\"/>ts non r<span class=\"_ _1\"/>\u00e9ali<span class=\"lsd1 ws114\">s\u00e9s qui en<span class=\"_ _1\"/> r\u00e9sultent, </span>sont \u00e9l<span class=\"_ _1\"/>imi<span class=\"lsd1 ws114\">n\u00e9s int\u00e9gralement lo<span class=\"_ _1\"/>rs de la consolidation. <span class=\"lscf ws110\">Quand les r\u00e8gl<span class=\"_ _1\"/>es comptables des fil<span class=\"_ _1\"/>iales ne sont pas alig<span class=\"_ _1\"/>n\u00e9es avec celles du<span class=\"_ _1\"/> Groupe, elles sont </span></span>adapt\u00e9es pour garan<span class=\"_ _1\"/>tir l'\u00e9tablissement des \u00e9tat<span class=\"_ _1\"/>s financiers consolid\u00e9s sur la ba<span class=\"_ _1\"/>se de r\u00e8gles compt<span class=\"_ _1\"/>ables uniformes.<span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es modifications de <span class=\"_ _1\"/>pourcentage de d\u00e9tention da<span class=\"_ _1\"/>ns les filiales qu<span class=\"_ _1\"/>i n\u2019entra\u00eenent pas la pe<span class=\"_ _1\"/>rte de contr\u00f4le sur c<span class=\"_ _1\"/>elles<span class=\"ls1 ws0\">-</span><span class=\"ws113\">ci sont comptabilis\u00e9es comme </span></span>des tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>s sur <span class=\"_ _1\"/>capitau<span class=\"_ _1\"/>x prop<span class=\"_ _1\"/>res. To<span class=\"_ _1\"/>ute diff<span class=\"_ _1\"/>\u00e9rence<span class=\"_ _1\"/> entre la<span class=\"_ _7\"/> variation d<span class=\"_ _1\"/>es int\u00e9<span class=\"_ _1\"/>r\u00eats m<span class=\"_ _1\"/>inorita<span class=\"_ _1\"/>ires et<span class=\"_ _1\"/> la ju<span class=\"_ _1\"/>st<span class=\"lsd3 ws118\">e valeu<span class=\"_ _1\"/>r de la <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rtie pay<span class=\"_ _7\"/>\u00e9e ou </span>re\u00e7ue est reconnue di<span class=\"_ _1\"/>rectement parmi les cap<span class=\"_ _1\"/>itaux propres et aff<span class=\"_ _1\"/>ect\u00e9e aux propri\u00e9taire<span class=\"_ _1\"/>s. <span class=\"lsd1 ws114\">Les frais accessoires li\u00e9s \u00e0 l\u2019acquisition ou \u00e0 la<span class=\"_ _1\"/> cession </span>d\u2019int\u00e9r\u00eats minoritaires dans une fili<span class=\"_ _1\"/>ale quand le contr\u00f4le est conserv\u00e9<span class=\"_ _1\"/>, ne sont reconnus en diminution des fonds<span class=\"_ _1\"/> propres que s\u2019ils repr\u00e9sentent des co\u00fbts marginaux direc<span class=\"_ _1\"/>tement li\u00e9s \u00e0 la t<span class=\"_ _1\"/>ransaction sur fonds prop<span class=\"_ _1\"/>res.<span class=\"ls1 ws0\"> </span>Les entreprises communes sont d<span class=\"_ _1\"/>es arrangements conjoints dont les parties qui <span class=\"_ _1\"/>en ont le contr\u00f4le conjoint ont<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">de<span class=\"_ _1\"/>s droit<span class=\"_ _1\"/>s sur les actif<span class=\"_ _1\"/>s et des </span></span>obligations au titre de<span class=\"_ _1\"/>s passifs, relatifs \u00e0 c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-</span>ci. Les arrangement<span class=\"_ _1\"/>s dont la forme et l<span class=\"_ _1\"/>e but sont tels qu<span class=\"_ _1\"/>e les parties sont pour<span class=\"_ _1\"/> ainsi dire les seul<span class=\"_ _1\"/>es sources de flux de <span class=\"_ _1\"/>tr\u00e9sorerie contribuant \u00e0<span class=\"_ _1\"/> la poursuite des a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"lsd3 ws118\">s son<span class=\"_ _1\"/>t consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e des ent<span class=\"_ _1\"/>reprise<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lscf ws118\">communes. </span> </span></span>Quand le <span class=\"_ _1\"/>Groupe <span class=\"_ _1\"/>exerce<span class=\"_ _1\"/> ses activ<span class=\"_ _1\"/>it\u00e9s sou<span class=\"_ _1\"/>s forme<span class=\"_ _1\"/> d\u2019entr<span class=\"_ _1\"/>eprise comm<span class=\"_ _7\"/>une, il reconn<span class=\"_ _1\"/>a\u00eet relat<span class=\"_ _1\"/>ivement <span class=\"_ _1\"/>\u00e0 se<span class=\"_ _1\"/>s int\u00e9r\u00eats a<span class=\"_ _1\"/>pr\u00e8s <span class=\"_ _1\"/>\u00e9liminat<span class=\"lsd2 ws0\">ion<span class=\"_ _7\"/>s inter<span class=\"ls1\">-<span class=\"lsd3 ws121\">entr<span class=\"_ _1\"/>eprises </span></span></span>sa quote<span class=\"ls1 ws0\">-<span class=\"lsd2\">part d<span class=\"_ _7\"/>es actifs e<span class=\"_ _1\"/>t passif<span class=\"_ _1\"/>s et des <span class=\"_ _1\"/>charg<span class=\"_ _1\"/>es et p<span class=\"_ _1\"/>ro<span class=\"lscf ws110\">duits. Le reve<span class=\"_ _1\"/>nu n\u2019est reconnu qu<span class=\"_ _1\"/>e quand l\u2019entreprise commun<span class=\"_ _1\"/>e vend sa product<span class=\"_ _1\"/>ion \u00e0 des </span></span></span>tiers.<span class=\"ls1 ws0\"> </span>Les co<span class=\"ls1 ws0\">-<span class=\"lsd2\">ent<span class=\"_ _1\"/>reprise<span class=\"_ _1\"/>s sont de<span class=\"_ _1\"/>s arr<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts con<span class=\"_ _1\"/>joints d<span class=\"_ _1\"/>ont les<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>es qui <span class=\"_ _1\"/>en ont l<span class=\"_ _1\"/>e contr\u00f4<span class=\"_ _1\"/>le conj<span class=\"_ _1\"/>oint o<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits su<span class=\"_ _1\"/>r l\u2019ac<span class=\"_ _1\"/>tif net d<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e ces<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-</span></span></span></span>entrepris<span class=\"_ _1\"/>es. Le<span class=\"_ _1\"/> contr<span class=\"lscf ws110\">\u00f4le co<span class=\"_ _1\"/>njoint est l\u2019accord cont<span class=\"_ _1\"/>ractuel de partage <span class=\"_ _1\"/>du contr\u00f4le qui n\u2019<span class=\"_ _1\"/>existe que quand les d\u00e9c<span class=\"_ _1\"/>isions concernant les ac<span class=\"_ _1\"/>tivit\u00e9s </span>concern\u00e9e<span class=\"_ _1\"/>s requ<span class=\"_ _1\"/>i\u00e8rent l\u2019a<span class=\"_ _1\"/>ccord u<span class=\"_ _1\"/>nanime <span class=\"_ _1\"/>des pa<span class=\"_ _1\"/>rties par<span class=\"_ _1\"/>tageant l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e. Les co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">entrep<span class=\"_ _1\"/>rises son<span class=\"_ _1\"/>t int<span class=\"_ _1\"/>\u00e9gr\u00e9es dan<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>nsoli<span class=\"lsd1 ws119\">d<span class=\"_ _1\"/>\u00e9s se<span class=\"_ _13\"/>lon la </span></span></span>m\u00e9thode de la m<span class=\"_ _1\"/>ise en \u00e9quivalence. <span class=\"ls1 ws0\"> </span>Les soci<span class=\"_ _1\"/>\u00e9t\u00e9s asso<span class=\"_ _1\"/>ci\u00e9es <span class=\"_ _1\"/>sont celle<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>squelles<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e poss\u00e8de une<span class=\"_ _1\"/> influen<span class=\"_ _1\"/>ce signif<span class=\"_ _1\"/>icative<span class=\"_ _1\"/>. Ces derni<span class=\"_ _1\"/>\u00e8res son<span class=\"_ _1\"/>t d\u00e9fini<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span><span class=\"lsd4\">comme<span class=\"_ _13\"/> d<span class=\"_ _13\"/>es s<span class=\"_ _13\"/>oci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> </span>pour lesquelles le <span class=\"_ _1\"/>Groupe peut participer a<span class=\"_ _1\"/>ux d\u00e9cisions de po<span class=\"_ _1\"/>l<span class=\"lsd3 ws118\">itique fi<span class=\"_ _1\"/>nanci\u00e8re et<span class=\"_ _1\"/> op\u00e9ratio<span class=\"_ _1\"/>nnelle <span class=\"_ _1\"/>sans ex<span class=\"_ _1\"/>ercer un p<span class=\"_ _1\"/>ouvoir d<span class=\"_ _1\"/>e con<span class=\"_ _1\"/>tr\u00f4le sur l<span class=\"_ _1\"/>es soci\u00e9<span class=\"_ _1\"/>t\u00e9s. </span>Ces participations sont i<span class=\"_ _1\"/>nt\u00e9gr\u00e9es dans les com<span class=\"_ _1\"/>ptes selon la m\u00e9<span class=\"_ _1\"/>thode de mise en \u00e9quiv<span class=\"_ _1\"/>alence. <span class=\"ls1 ws0\"> </span>Selon ce<span class=\"_ _1\"/>tte m\u00e9th<span class=\"_ _1\"/>ode, les<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations <span class=\"_ _1\"/>d\u00e9tenue<span class=\"_ _1\"/>s dans l<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s associ<span class=\"_ _1\"/>\u00e9es ou d<span class=\"_ _1\"/>es co<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">entrepr<span class=\"_ _1\"/>ises sont comptabilis\u00e9es \u00e0 l\u2019or<span class=\"_ _1\"/>igine au co\u00fbt </span></span>d'acquisition. Ce co\u00fbt e<span class=\"_ _1\"/>st par la suite aju<span class=\"_ _1\"/>st\u00e9 afin de comptabilis<span class=\"_ _1\"/>er la quote<span class=\"ls1 ws0\">-</span>part du G<span class=\"_ _1\"/>roupe dans le profit/ la pe<span class=\"_ _1\"/>rte (ou autres \u00e9l\u00e9m<span class=\"_ _1\"/>ents du r\u00e9sultat global) de l\u2019entreprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces participations et<span class=\"_ _1\"/> la part du Group<span class=\"_ _1\"/>e dans le r\u00e9sultat de l'ex<span class=\"_ _1\"/>ercice sont pr\u00e9sent\u00e9es dan<span class=\"_ _1\"/>s le bilan et le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s respec<span class=\"_ _1\"/>tivemen<span class=\"_ _1\"/>t comme <span class=\"_ _1\"/>des par<span class=\"_ _1\"/>ticipation<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s mise<span class=\"_ _1\"/>s en \u00e9qu<span class=\"_ _1\"/>ivalence <span class=\"_ _1\"/>et co<span class=\"ls1 ws0\">-<span class=\"lscf ws113\">en<span class=\"_ _1\"/>treprises et comme une quote<span class=\"ls1 ws0\">-</span>part dans le </span></span>r\u00e9su<span class=\"_ _13\"/>lt<span class=\"lsd4 ws94\">a<span class=\"_ _13\"/>t des<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> mis<span class=\"_ _13\"/>es en<span class=\"_ _13\"/> \u00e9quiv<span class=\"_ _13\"/>ale<span class=\"_ _13\"/>nc<span class=\"_ _13\"/>e. <span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-5": {
   "value": "Base de l<span class=\"_ _1\"/>a consoli<span class=\"_ _1\"/>dation L\u2019annexe <span class=\"_ _1\"/>8 pr\u00e9sen<span class=\"_ _1\"/>te une l<span class=\"_ _1\"/>iste d<span class=\"_ _1\"/>es fil<span class=\"_ _1\"/>iales, des<span class=\"_ _1\"/> entrepr<span class=\"_ _1\"/>ises com<span class=\"_ _1\"/>munes,<span class=\"_ _1\"/> des co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise<span class=\"_ _1\"/>s et entrepri<span class=\"_ _1\"/>ses associ\u00e9e<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t les en<span class=\"_ _1\"/>tit\u00e9s cont<span class=\"_ _1\"/>r\u00f4l\u00e9es<span class=\"_ _1\"/> par le <span class=\"_ _1\"/>Groupe.<span class=\"_ _1\"/> Il est qu<span class=\"_ _1\"/>estion d<span class=\"_ _1\"/>e \"cont<span class=\"_ _1\"/>r\u00f4le\" quan<span class=\"_ _1\"/>d le Gro<span class=\"_ _1\"/>upe d<span class=\"_ _1\"/>\u00e9tient le <span class=\"_ _1\"/>p<span class=\"lscf ws110\">ouvoir sur un<span class=\"_ _1\"/>e entit\u00e9, qu\u2019il est expo<span class=\"_ _1\"/>s\u00e9 </span>ou qu\u2019il a droit \u00e0<span class=\"_ _1\"/> des rendements variabl<span class=\"_ _1\"/>es en raison de ses l<span class=\"_ _1\"/>iens avec cette entit<span class=\"_ _1\"/>\u00e9 et qu\u2019il a la capaci<span class=\"_ _1\"/>t\u00e9 d\u2019influer sur ses<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">rendements du fait du po<span class=\"_ _1\"/>uvoir </span></span>qu\u2019il d\u00e9tient. <span class=\"ls1 ws0\"> </span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t consol<span class=\"_ _1\"/>id\u00e9es \u00e0 co<span class=\"_ _1\"/>mpter de<span class=\"_ _1\"/> la da<span class=\"_ _1\"/>te \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe en<span class=\"_ _7\"/> obtient le con<span class=\"_ _7\"/>t<span class=\"_ _13\"/>r\u00f4le et<span class=\"_ _1\"/> cessent<span class=\"_ _1\"/> de l\u2019\u00ea<span class=\"_ _1\"/>tre quand<span class=\"_ _1\"/> le Grou<span class=\"_ _1\"/>pe en p<span class=\"_ _1\"/>erd <span class=\"_ _1\"/>le contr\u00f4le<span class=\"_ _1\"/>. Les so<span class=\"_ _1\"/>ldes de<span class=\"_ _1\"/>s compte<span class=\"_ _1\"/>s et tran<span class=\"_ _1\"/>sactions<span class=\"_ _1\"/> entre le<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises du<span class=\"_ _1\"/> Groupe,<span class=\"_ _1\"/> de m\u00eam<span class=\"_ _1\"/>e que le<span class=\"_ _1\"/>s pertes<span class=\"_ _1\"/> ou profi<span class=\"_ _1\"/>ts non r<span class=\"_ _1\"/>\u00e9ali<span class=\"lsd1 ws114\">s\u00e9s qui en<span class=\"_ _1\"/> r\u00e9sultent, </span>sont \u00e9l<span class=\"_ _1\"/>imi<span class=\"lsd1 ws114\">n\u00e9s int\u00e9gralement lo<span class=\"_ _1\"/>rs de la consolidation. <span class=\"lscf ws110\">Quand les r\u00e8gl<span class=\"_ _1\"/>es comptables des fil<span class=\"_ _1\"/>iales ne sont pas alig<span class=\"_ _1\"/>n\u00e9es avec celles du<span class=\"_ _1\"/> Groupe, elles sont </span></span>adapt\u00e9es pour garan<span class=\"_ _1\"/>tir l'\u00e9tablissement des \u00e9tat<span class=\"_ _1\"/>s financiers consolid\u00e9s sur la ba<span class=\"_ _1\"/>se de r\u00e8gles compt<span class=\"_ _1\"/>ables uniformes.<span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es modifications de <span class=\"_ _1\"/>pourcentage de d\u00e9tention da<span class=\"_ _1\"/>ns les filiales qu<span class=\"_ _1\"/>i n\u2019entra\u00eenent pas la pe<span class=\"_ _1\"/>rte de contr\u00f4le sur c<span class=\"_ _1\"/>elles<span class=\"ls1 ws0\">-</span><span class=\"ws113\">ci sont comptabilis\u00e9es comme </span></span>des tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>s sur <span class=\"_ _1\"/>capitau<span class=\"_ _1\"/>x prop<span class=\"_ _1\"/>res. To<span class=\"_ _1\"/>ute diff<span class=\"_ _1\"/>\u00e9rence<span class=\"_ _1\"/> entre la<span class=\"_ _7\"/> variation d<span class=\"_ _1\"/>es int\u00e9<span class=\"_ _1\"/>r\u00eats m<span class=\"_ _1\"/>inorita<span class=\"_ _1\"/>ires et<span class=\"_ _1\"/> la ju<span class=\"_ _1\"/>st<span class=\"lsd3 ws118\">e valeu<span class=\"_ _1\"/>r de la <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rtie pay<span class=\"_ _7\"/>\u00e9e ou </span>re\u00e7ue est reconnue di<span class=\"_ _1\"/>rectement parmi les cap<span class=\"_ _1\"/>itaux propres et aff<span class=\"_ _1\"/>ect\u00e9e aux propri\u00e9taire<span class=\"_ _1\"/>s. <span class=\"lsd1 ws114\">Les frais accessoires li\u00e9s \u00e0 l\u2019acquisition ou \u00e0 la<span class=\"_ _1\"/> cession </span>d\u2019int\u00e9r\u00eats minoritaires dans une fili<span class=\"_ _1\"/>ale quand le contr\u00f4le est conserv\u00e9<span class=\"_ _1\"/>, ne sont reconnus en diminution des fonds<span class=\"_ _1\"/> propres que s\u2019ils repr\u00e9sentent des co\u00fbts marginaux direc<span class=\"_ _1\"/>tement li\u00e9s \u00e0 la t<span class=\"_ _1\"/>ransaction sur fonds prop<span class=\"_ _1\"/>res.<span class=\"ls1 ws0\"> </span>Les entreprises communes sont d<span class=\"_ _1\"/>es arrangements conjoints dont les parties qui <span class=\"_ _1\"/>en ont le contr\u00f4le conjoint ont<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">de<span class=\"_ _1\"/>s droit<span class=\"_ _1\"/>s sur les actif<span class=\"_ _1\"/>s et des </span></span>obligations au titre de<span class=\"_ _1\"/>s passifs, relatifs \u00e0 c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-</span>ci. Les arrangement<span class=\"_ _1\"/>s dont la forme et l<span class=\"_ _1\"/>e but sont tels qu<span class=\"_ _1\"/>e les parties sont pour<span class=\"_ _1\"/> ainsi dire les seul<span class=\"_ _1\"/>es sources de flux de <span class=\"_ _1\"/>tr\u00e9sorerie contribuant \u00e0<span class=\"_ _1\"/> la poursuite des a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"lsd3 ws118\">s son<span class=\"_ _1\"/>t consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e des ent<span class=\"_ _1\"/>reprise<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lscf ws118\">communes. </span> </span></span>Quand le <span class=\"_ _1\"/>Groupe <span class=\"_ _1\"/>exerce<span class=\"_ _1\"/> ses activ<span class=\"_ _1\"/>it\u00e9s sou<span class=\"_ _1\"/>s forme<span class=\"_ _1\"/> d\u2019entr<span class=\"_ _1\"/>eprise comm<span class=\"_ _7\"/>une, il reconn<span class=\"_ _1\"/>a\u00eet relat<span class=\"_ _1\"/>ivement <span class=\"_ _1\"/>\u00e0 se<span class=\"_ _1\"/>s int\u00e9r\u00eats a<span class=\"_ _1\"/>pr\u00e8s <span class=\"_ _1\"/>\u00e9liminat<span class=\"lsd2 ws0\">ion<span class=\"_ _7\"/>s inter<span class=\"ls1\">-<span class=\"lsd3 ws121\">entr<span class=\"_ _1\"/>eprises </span></span></span>sa quote<span class=\"ls1 ws0\">-<span class=\"lsd2\">part d<span class=\"_ _7\"/>es actifs e<span class=\"_ _1\"/>t passif<span class=\"_ _1\"/>s et des <span class=\"_ _1\"/>charg<span class=\"_ _1\"/>es et p<span class=\"_ _1\"/>ro<span class=\"lscf ws110\">duits. Le reve<span class=\"_ _1\"/>nu n\u2019est reconnu qu<span class=\"_ _1\"/>e quand l\u2019entreprise commun<span class=\"_ _1\"/>e vend sa product<span class=\"_ _1\"/>ion \u00e0 des </span></span></span>tiers.<span class=\"ls1 ws0\"> </span>Les co<span class=\"ls1 ws0\">-<span class=\"lsd2\">ent<span class=\"_ _1\"/>reprise<span class=\"_ _1\"/>s sont de<span class=\"_ _1\"/>s arr<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts con<span class=\"_ _1\"/>joints d<span class=\"_ _1\"/>ont les<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>es qui <span class=\"_ _1\"/>en ont l<span class=\"_ _1\"/>e contr\u00f4<span class=\"_ _1\"/>le conj<span class=\"_ _1\"/>oint o<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits su<span class=\"_ _1\"/>r l\u2019ac<span class=\"_ _1\"/>tif net d<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e ces<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-</span></span></span></span>entrepris<span class=\"_ _1\"/>es. Le<span class=\"_ _1\"/> contr<span class=\"lscf ws110\">\u00f4le co<span class=\"_ _1\"/>njoint est l\u2019accord cont<span class=\"_ _1\"/>ractuel de partage <span class=\"_ _1\"/>du contr\u00f4le qui n\u2019<span class=\"_ _1\"/>existe que quand les d\u00e9c<span class=\"_ _1\"/>isions concernant les ac<span class=\"_ _1\"/>tivit\u00e9s </span>concern\u00e9e<span class=\"_ _1\"/>s requ<span class=\"_ _1\"/>i\u00e8rent l\u2019a<span class=\"_ _1\"/>ccord u<span class=\"_ _1\"/>nanime <span class=\"_ _1\"/>des pa<span class=\"_ _1\"/>rties par<span class=\"_ _1\"/>tageant l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e. Les co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">entrep<span class=\"_ _1\"/>rises son<span class=\"_ _1\"/>t int<span class=\"_ _1\"/>\u00e9gr\u00e9es dan<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>nsoli<span class=\"lsd1 ws119\">d<span class=\"_ _1\"/>\u00e9s se<span class=\"_ _13\"/>lon la </span></span></span>m\u00e9thode de la m<span class=\"_ _1\"/>ise en \u00e9quivalence. <span class=\"ls1 ws0\"> </span>Les soci<span class=\"_ _1\"/>\u00e9t\u00e9s asso<span class=\"_ _1\"/>ci\u00e9es <span class=\"_ _1\"/>sont celle<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>squelles<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e poss\u00e8de une<span class=\"_ _1\"/> influen<span class=\"_ _1\"/>ce signif<span class=\"_ _1\"/>icative<span class=\"_ _1\"/>. Ces derni<span class=\"_ _1\"/>\u00e8res son<span class=\"_ _1\"/>t d\u00e9fini<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span><span class=\"lsd4\">comme<span class=\"_ _13\"/> d<span class=\"_ _13\"/>es s<span class=\"_ _13\"/>oci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> </span>pour lesquelles le <span class=\"_ _1\"/>Groupe peut participer a<span class=\"_ _1\"/>ux d\u00e9cisions de po<span class=\"_ _1\"/>l<span class=\"lsd3 ws118\">itique fi<span class=\"_ _1\"/>nanci\u00e8re et<span class=\"_ _1\"/> op\u00e9ratio<span class=\"_ _1\"/>nnelle <span class=\"_ _1\"/>sans ex<span class=\"_ _1\"/>ercer un p<span class=\"_ _1\"/>ouvoir d<span class=\"_ _1\"/>e con<span class=\"_ _1\"/>tr\u00f4le sur l<span class=\"_ _1\"/>es soci\u00e9<span class=\"_ _1\"/>t\u00e9s. </span>Ces participations sont i<span class=\"_ _1\"/>nt\u00e9gr\u00e9es dans les com<span class=\"_ _1\"/>ptes selon la m\u00e9<span class=\"_ _1\"/>thode de mise en \u00e9quiv<span class=\"_ _1\"/>alence. <span class=\"ls1 ws0\"> </span>Selon ce<span class=\"_ _1\"/>tte m\u00e9th<span class=\"_ _1\"/>ode, les<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations <span class=\"_ _1\"/>d\u00e9tenue<span class=\"_ _1\"/>s dans l<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s associ<span class=\"_ _1\"/>\u00e9es ou d<span class=\"_ _1\"/>es co<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">entrepr<span class=\"_ _1\"/>ises sont comptabilis\u00e9es \u00e0 l\u2019or<span class=\"_ _1\"/>igine au co\u00fbt </span></span>d'acquisition. Ce co\u00fbt e<span class=\"_ _1\"/>st par la suite aju<span class=\"_ _1\"/>st\u00e9 afin de comptabilis<span class=\"_ _1\"/>er la quote<span class=\"ls1 ws0\">-</span>part du G<span class=\"_ _1\"/>roupe dans le profit/ la pe<span class=\"_ _1\"/>rte (ou autres \u00e9l\u00e9m<span class=\"_ _1\"/>ents du r\u00e9sultat global) de l\u2019entreprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces participations et<span class=\"_ _1\"/> la part du Group<span class=\"_ _1\"/>e dans le r\u00e9sultat de l'ex<span class=\"_ _1\"/>ercice sont pr\u00e9sent\u00e9es dan<span class=\"_ _1\"/>s le bilan et le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s respec<span class=\"_ _1\"/>tivemen<span class=\"_ _1\"/>t comme <span class=\"_ _1\"/>des par<span class=\"_ _1\"/>ticipation<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s mise<span class=\"_ _1\"/>s en \u00e9qu<span class=\"_ _1\"/>ivalence <span class=\"_ _1\"/>et co<span class=\"ls1 ws0\">-<span class=\"lscf ws113\">en<span class=\"_ _1\"/>treprises et comme une quote<span class=\"ls1 ws0\">-</span>part dans le </span></span>r\u00e9su<span class=\"_ _13\"/>lt<span class=\"lsd4 ws94\">a<span class=\"_ _13\"/>t des<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> mis<span class=\"_ _13\"/>es en<span class=\"_ _13\"/> \u00e9quiv<span class=\"_ _13\"/>ale<span class=\"_ _13\"/>nc<span class=\"_ _13\"/>e. <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls103 ws154\">Evaluation du co<span class=\"_ _1\"/>ntr\u00f4le d\u2019e<span class=\"_ _1\"/>n<span class=\"ls104 ws155\">tit\u00e9s constitu\u00e9es dans le cadre du d\u00e9ploiement<span class=\"_ _13\"/> du r\u00e9seau fibre<span class=\"ls1 ws0\"> </span></span></span>Dans le cadre de son o<span class=\"_ _1\"/>bjectif ultim<span class=\"_ _1\"/>e, qui est de connecter l<span class=\"_ _1\"/>a Belgique gr\u00e2ce \u00e0<span class=\"_ _1\"/> un r\u00e9seau ouvert <span class=\"_ _1\"/>et pr\u00eat pour l\u2019avenir o<span class=\"_ _1\"/>ffrant<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">une conn<span class=\"_ _1\"/>ectivit<span class=\"_ _1\"/>\u00e9 \u00e0 hau<span class=\"_ _1\"/>t </span></span>ou tr\u00e8s haut d\u00e9bit \u00e0<span class=\"_ _1\"/> chaque foyer <span class=\"_ _1\"/>et entreprise, y compris dans<span class=\"_ _1\"/> les zones moins dens<span class=\"_ _1\"/>\u00e9ment peupl\u00e9es, Proximus<span class=\"_ _1\"/> a <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsd2 ws117\">cr\u00e9<span class=\"_ _1\"/>\u00e9 trois soci\u00e9<span class=\"_ _1\"/>t\u00e9s distin<span class=\"_ _1\"/>ctes, </span></span></span>Fiberklaar, Unifiber et <span class=\"_ _1\"/>Glasfaser Ostbelgien, pour <span class=\"_ _1\"/>acc\u00e9l\u00e9rer le d\u00e9ploiement<span class=\"_ _1\"/> de la fibre optique <span class=\"_ _1\"/><span class=\"lsd3 ws121\">respecti<span class=\"_ _1\"/>vement <span class=\"lsd1 ws119\">en Flandre, en Wallonie et dans <span class=\"_ _13\"/>la </span></span>Communa<span class=\"ws110\">ut\u00e9 germanophone<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span>Ces troi<span class=\"_ _1\"/>s <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-</span><span class=\"ws118\">entrep<span class=\"_ _1\"/>rises on<span class=\"_ _1\"/>t pour <span class=\"_ _1\"/>mission d'\u00e9<span class=\"_ _1\"/>tudier,<span class=\"_ _1\"/> de concev<span class=\"_ _1\"/>oir, d<span class=\"_ _1\"/>e construi<span class=\"_ _1\"/>re, d'en<span class=\"_ _1\"/>treteni<span class=\"_ _1\"/>r, de mett<span class=\"_ _1\"/>re \u00e0 n<span class=\"_ _1\"/>iveau, de<span class=\"_ _1\"/> poss\u00e9de<span class=\"_ _1\"/>r, de d<span class=\"_ _1\"/>\u00e9ploy<span class=\"lse7 ws131\">er, </span></span></span>d'explo<span class=\"_ _1\"/>iter et de comme<span class=\"_ _1\"/>rcialiser <span class=\"lscf ws118\">l\u2019i<span class=\"_ _1\"/>nfrastructure <span class=\"lsd5 ws129\">de f<span class=\"_ _13\"/>ibr<span class=\"_ _13\"/>e<span class=\"_ _13\"/> opt<span class=\"_ _13\"/>iq<span class=\"_ _13\"/>ue </span><span class=\"ws110\">dont le r\u00e9seau doit couv<span class=\"_ _1\"/>rir <span class=\"ls1 ws0\">l<span class=\"lsd1 ws119\">a connexion </span></span>au domicile (le <span class=\"lse6 ws12f\">Fib<span class=\"_ _13\"/>er<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsdf ws12e\">To</span>-<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">The<span class=\"ls1 ws0\">-<span class=\"lsf7 ws152\">H<span class=\"_ _13\"/>ome<span class=\"_ _13\"/> </span></span></span></span></span></span></span>network \"r\u00e9seau FTTH\"<span class=\"lscf ws110\">), avec un<span class=\"_ _1\"/>e vitesse de d\u00e9ploiemen<span class=\"_ _1\"/>t minimale, une amb<span class=\"_ _1\"/>ition de couverture par<span class=\"_ _1\"/> zone d\u00e9finie<span class=\"lsd1 ws119\">, une certaine qualit\u00e9 technique </span></span>(vitesse,<span class=\"_ _1\"/> capacit<span class=\"_ _1\"/>\u00e9, etc.)<span class=\"_ _1\"/>. Les r\u00e9<span class=\"_ _1\"/>seaux \u00e0 co<span class=\"_ _1\"/>nstruir<span class=\"_ _1\"/>e seront o<span class=\"_ _1\"/>uverts <span class=\"_ _1\"/>e<span class=\"lsd4\">t <span class=\"_ _13\"/>neutr<span class=\"_ _13\"/>es,<span class=\"_ _13\"/> c'e<span class=\"_ _13\"/>st<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">dire mis \u00e0 la dispositio<span class=\"_ _1\"/>n de tous les fournisseurs de<span class=\"_ _1\"/> services \u00e0 des </span></span></span>condition<span class=\"_ _1\"/>s non <span class=\"_ _1\"/>exclusive<span class=\"_ _1\"/>s et non<span class=\"_ _1\"/> discrimin<span class=\"_ _1\"/>atoires<span class=\"_ _1\"/> afin d<span class=\"_ _1\"/>e permet<span class=\"_ _1\"/>tre aux<span class=\"_ _1\"/> fournisseu<span class=\"_ _1\"/>rs de s<span class=\"_ _1\"/>ervices (<span class=\"_ _1\"/>Proxim<span class=\"_ _1\"/>us par ex<span class=\"_ _1\"/>emple) de<span class=\"_ _1\"/> se<span class=\"ls1 ws0\"> </span><span class=\"ws121\">conc<span class=\"_ _1\"/>urrencer<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">sur<span class=\"_ _13\"/> l<span class=\"_ _13\"/>e </span></span></span>march\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">dat<span class=\"_ _13\"/>a pe<span class=\"_ _13\"/>r<span class=\"_ _13\"/>for<span class=\"_ _13\"/>man<span class=\"_ _13\"/>t</span> <span class=\"_ _13\"/></span><span class=\"ws110\">(Gbps m<span class=\"_ _1\"/>arket)<span class=\"ls1 ws0\">. </span></span>Dans son \u00e9valuation du type de <span class=\"_ _1\"/>contr\u00f4le qu'elle exerce sur ce<span class=\"_ _1\"/>s soci\u00e9t\u00e9s (contr\u00f4le seul, contr\u00f4le conjoint o<span class=\"_ _1\"/>u influence signif<span class=\"ws119\">icative), Proximus a </span>identif<span class=\"_ _1\"/>i\u00e9 quell<span class=\"_ _1\"/>es \u00e9tai<span class=\"_ _1\"/>ent les<span class=\"_ _1\"/> activi<span class=\"_ _1\"/>t\u00e9s pe<span class=\"_ _1\"/>rtinentes<span class=\"_ _1\"/> des <span class=\"_ _1\"/>soci\u00e9t\u00e9<span class=\"_ _1\"/>s, comm<span class=\"_ _1\"/>ent le<span class=\"_ _1\"/>s <span class=\"lsd3 ws118\">d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant ces<span class=\"_ _1\"/> activit\u00e9<span class=\"_ _1\"/>s \u00e9taient<span class=\"_ _1\"/> prises <span class=\"_ _1\"/>et si ell<span class=\"_ _1\"/>e obten<span class=\"_ _1\"/>ait un </span>rendemen<span class=\"_ _1\"/>t variabl<span class=\"_ _7\"/>e de son int<span class=\"_ _1\"/>eraction<span class=\"_ _1\"/> avec el<span class=\"_ _1\"/>les, via, <span class=\"_ _1\"/>entre a<span class=\"_ _1\"/>utres, l'<span class=\"_ _1\"/>exercice<span class=\"_ _1\"/> de ses d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e vote. <span class=\"_ _1\"/>D'autres<span class=\"_ _1\"/> faits et <span class=\"_ _1\"/>circonst<span class=\"_ _1\"/>ances ont<span class=\"_ _1\"/> \u00e9gale<span class=\"_ _1\"/>ment \u00e9t<span class=\"_ _1\"/>\u00e9 pris en compte dan<span class=\"_ _1\"/>s l'\u00e9valuati<span class=\"lsd3 ws118\">on, t<span class=\"_ _1\"/>els que le<span class=\"_ _1\"/>s objectif<span class=\"_ _7\"/>s sociaux des<span class=\"_ _1\"/> soci\u00e9t\u00e9s,<span class=\"_ _7\"/> la nature e<span class=\"_ _1\"/>t les autr<span class=\"_ _1\"/>es actio<span class=\"_ _7\"/>nnaires des so<span class=\"_ _1\"/>ci\u00e9t\u00e9s,<span class=\"_ _1\"/> l'existen<span class=\"_ _1\"/>ce de<span class=\"_ _1\"/> contexte<span class=\"_ _1\"/>s </span>convenus et n\u00e9goci\u00e9<span class=\"_ _1\"/>s au pr\u00e9alable et la d\u00e9<span class=\"_ _1\"/>pendance des soci\u00e9t\u00e9s<span class=\"_ _1\"/> vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">vis de leurs actionnaires en tan<span class=\"_ _1\"/>t que sources de flux de tr\u00e9s<span class=\"lsd3 ws121\">o<span class=\"_ _1\"/>rerie </span></span></span>contribuant \u00e0 la continuit\u00e9 de leurs op\u00e9rations.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus<span class=\"_ _1\"/> a con<span class=\"_ _1\"/>clu qu'ell<span class=\"_ _1\"/>e ne cont<span class=\"_ _1\"/>r\u00f4lait pa<span class=\"_ _7\"/>s<span class=\"_ _13\"/> seule<span class=\"_ _1\"/> ces troi<span class=\"_ _1\"/>s entit\u00e9<span class=\"_ _1\"/>s car l<span class=\"_ _1\"/>es d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant l<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s iden<span class=\"_ _1\"/>tifi\u00e9es co<span class=\"_ _1\"/><span class=\"lscf ws110\">mme pertinentes <span class=\"_ _1\"/>dans le </span>context<span class=\"_ _1\"/>e des acco<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ds sig<span class=\"_ _1\"/>n\u00e9s avec l<span class=\"_ _7\"/>es co<span class=\"ls1 ws0\">-<span class=\"lsd1 ws11a\">investisseu</span></span>rs ne son<span class=\"_ _7\"/>t pas prises<span class=\"_ _1\"/> seules pa<span class=\"_ _1\"/>r Proxi<span class=\"_ _1\"/>mus. Ce<span class=\"_ _1\"/>s d\u00e9cis<span class=\"_ _1\"/>ions con<span class=\"_ _1\"/>cernent e<span class=\"_ _1\"/>ssentiel<span class=\"_ _1\"/>lement l'approbation du budge<span class=\"_ _1\"/>t, la nomination et l<span class=\"_ _1\"/>e licenciement des cad<span class=\"_ _1\"/>res sup\u00e9rieurs, la co<span class=\"_ _1\"/>mmercialisation de l'o<span class=\"_ _1\"/>ffre, la construction du r<span class=\"_ _1\"/>\u00e9seau. Par ailleurs, sur base des info<span class=\"lsd1 ws114\">rmations dont elle disposait au moment o\u00f9 <span class=\"_ _1\"/>elle a conclu qu'elle ne contr\u00f4lait pas ces<span class=\"_ _1\"/> entit\u00e9s, Proximus ne s\u2019attend <span class=\"lscf ws118\">pas<span class=\"ls1 ws0\"> \u00e0 </span></span></span>\u00eatre substantiellement la seule source de<span class=\"_ _1\"/> flux de tr\u00e9sorerie contribuant \u00e0 la continuit\u00e9 <span class=\"_ _1\"/>de l'exploitation de ces entit\u00e9s.<span class=\"ls1 ws0\"> </span>Sur <span class=\"lsd3 ws118\">cette ba<span class=\"_ _1\"/>se, le Gro<span class=\"_ _1\"/>upe a<span class=\"_ _1\"/> conclu q<span class=\"_ _1\"/>ue les inv<span class=\"_ _1\"/>estissem<span class=\"_ _1\"/>ents dan<span class=\"_ _1\"/>s Fibe<span class=\"_ _1\"/>rklaar,<span class=\"_ _1\"/> Unifiber <span class=\"_ _1\"/>et Gla<span class=\"_ _1\"/>sfaser O<span class=\"_ _1\"/>stbelgien, <span class=\"_ _1\"/>se qualif<span class=\"_ _1\"/>ient actu<span class=\"_ _1\"/>e<span class=\"lsd1 ws119\">llement et </span></span>respectiv<span class=\"_ _1\"/>ement co<span class=\"_ _1\"/>mme e<span class=\"_ _1\"/>ntrepris<span class=\"_ _1\"/>e associ\u00e9<span class=\"_ _1\"/>e, co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise et en<span class=\"_ _1\"/>treprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces co<span class=\"_ _1\"/>nclusion<span class=\"_ _1\"/>s sont contr\u00f4<span class=\"_ _1\"/>l\u00e9es p\u00e9rio<span class=\"_ _1\"/>diq<span class=\"lsd5 ws129\">uem<span class=\"_ _13\"/>ent<span class=\"_ _13\"/> \u00e0 la<span class=\"_ _13\"/> lum<span class=\"_ _13\"/>i\u00e8<span class=\"_ _13\"/>re<span class=\"_ _13\"/> de<span class=\"_ _13\"/><span class=\"lsde ws122\">s </span></span></span>crit\u00e8res<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsda ws122\">de contr<span class=\"_ _13\"/>\u00f4le<span class=\"lsd5 ws129\">, de<span class=\"_ _13\"/>s<span class=\"_ _13\"/> fai<span class=\"_ _13\"/>ts s<span class=\"_ _13\"/>ous<span class=\"_ _13\"/></span></span>-<span class=\"lscf ws110\">jacents, de la gouv<span class=\"_ _1\"/>ernance et des accor<span class=\"_ _1\"/>ds existants entre les<span class=\"_ _1\"/> actionnaires ou avec<span class=\"_ _1\"/> les soci\u00e9t\u00e9s.<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-6": {
   "value": "Base de l<span class=\"_ _1\"/>a consoli<span class=\"_ _1\"/>dation L\u2019annexe <span class=\"_ _1\"/>8 pr\u00e9sen<span class=\"_ _1\"/>te une l<span class=\"_ _1\"/>iste d<span class=\"_ _1\"/>es fil<span class=\"_ _1\"/>iales, des<span class=\"_ _1\"/> entrepr<span class=\"_ _1\"/>ises com<span class=\"_ _1\"/>munes,<span class=\"_ _1\"/> des co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise<span class=\"_ _1\"/>s et entrepri<span class=\"_ _1\"/>ses associ\u00e9e<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t les en<span class=\"_ _1\"/>tit\u00e9s cont<span class=\"_ _1\"/>r\u00f4l\u00e9es<span class=\"_ _1\"/> par le <span class=\"_ _1\"/>Groupe.<span class=\"_ _1\"/> Il est qu<span class=\"_ _1\"/>estion d<span class=\"_ _1\"/>e \"cont<span class=\"_ _1\"/>r\u00f4le\" quan<span class=\"_ _1\"/>d le Gro<span class=\"_ _1\"/>upe d<span class=\"_ _1\"/>\u00e9tient le <span class=\"_ _1\"/>p<span class=\"lscf ws110\">ouvoir sur un<span class=\"_ _1\"/>e entit\u00e9, qu\u2019il est expo<span class=\"_ _1\"/>s\u00e9 </span>ou qu\u2019il a droit \u00e0<span class=\"_ _1\"/> des rendements variabl<span class=\"_ _1\"/>es en raison de ses l<span class=\"_ _1\"/>iens avec cette entit<span class=\"_ _1\"/>\u00e9 et qu\u2019il a la capaci<span class=\"_ _1\"/>t\u00e9 d\u2019influer sur ses<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">rendements du fait du po<span class=\"_ _1\"/>uvoir </span></span>qu\u2019il d\u00e9tient. <span class=\"ls1 ws0\"> </span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t consol<span class=\"_ _1\"/>id\u00e9es \u00e0 co<span class=\"_ _1\"/>mpter de<span class=\"_ _1\"/> la da<span class=\"_ _1\"/>te \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe en<span class=\"_ _7\"/> obtient le con<span class=\"_ _7\"/>t<span class=\"_ _13\"/>r\u00f4le et<span class=\"_ _1\"/> cessent<span class=\"_ _1\"/> de l\u2019\u00ea<span class=\"_ _1\"/>tre quand<span class=\"_ _1\"/> le Grou<span class=\"_ _1\"/>pe en p<span class=\"_ _1\"/>erd <span class=\"_ _1\"/>le contr\u00f4le<span class=\"_ _1\"/>. Les so<span class=\"_ _1\"/>ldes de<span class=\"_ _1\"/>s compte<span class=\"_ _1\"/>s et tran<span class=\"_ _1\"/>sactions<span class=\"_ _1\"/> entre le<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises du<span class=\"_ _1\"/> Groupe,<span class=\"_ _1\"/> de m\u00eam<span class=\"_ _1\"/>e que le<span class=\"_ _1\"/>s pertes<span class=\"_ _1\"/> ou profi<span class=\"_ _1\"/>ts non r<span class=\"_ _1\"/>\u00e9ali<span class=\"lsd1 ws114\">s\u00e9s qui en<span class=\"_ _1\"/> r\u00e9sultent, </span>sont \u00e9l<span class=\"_ _1\"/>imi<span class=\"lsd1 ws114\">n\u00e9s int\u00e9gralement lo<span class=\"_ _1\"/>rs de la consolidation. <span class=\"lscf ws110\">Quand les r\u00e8gl<span class=\"_ _1\"/>es comptables des fil<span class=\"_ _1\"/>iales ne sont pas alig<span class=\"_ _1\"/>n\u00e9es avec celles du<span class=\"_ _1\"/> Groupe, elles sont </span></span>adapt\u00e9es pour garan<span class=\"_ _1\"/>tir l'\u00e9tablissement des \u00e9tat<span class=\"_ _1\"/>s financiers consolid\u00e9s sur la ba<span class=\"_ _1\"/>se de r\u00e8gles compt<span class=\"_ _1\"/>ables uniformes.<span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es modifications de <span class=\"_ _1\"/>pourcentage de d\u00e9tention da<span class=\"_ _1\"/>ns les filiales qu<span class=\"_ _1\"/>i n\u2019entra\u00eenent pas la pe<span class=\"_ _1\"/>rte de contr\u00f4le sur c<span class=\"_ _1\"/>elles<span class=\"ls1 ws0\">-</span><span class=\"ws113\">ci sont comptabilis\u00e9es comme </span></span>des tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>s sur <span class=\"_ _1\"/>capitau<span class=\"_ _1\"/>x prop<span class=\"_ _1\"/>res. To<span class=\"_ _1\"/>ute diff<span class=\"_ _1\"/>\u00e9rence<span class=\"_ _1\"/> entre la<span class=\"_ _7\"/> variation d<span class=\"_ _1\"/>es int\u00e9<span class=\"_ _1\"/>r\u00eats m<span class=\"_ _1\"/>inorita<span class=\"_ _1\"/>ires et<span class=\"_ _1\"/> la ju<span class=\"_ _1\"/>st<span class=\"lsd3 ws118\">e valeu<span class=\"_ _1\"/>r de la <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rtie pay<span class=\"_ _7\"/>\u00e9e ou </span>re\u00e7ue est reconnue di<span class=\"_ _1\"/>rectement parmi les cap<span class=\"_ _1\"/>itaux propres et aff<span class=\"_ _1\"/>ect\u00e9e aux propri\u00e9taire<span class=\"_ _1\"/>s. <span class=\"lsd1 ws114\">Les frais accessoires li\u00e9s \u00e0 l\u2019acquisition ou \u00e0 la<span class=\"_ _1\"/> cession </span>d\u2019int\u00e9r\u00eats minoritaires dans une fili<span class=\"_ _1\"/>ale quand le contr\u00f4le est conserv\u00e9<span class=\"_ _1\"/>, ne sont reconnus en diminution des fonds<span class=\"_ _1\"/> propres que s\u2019ils repr\u00e9sentent des co\u00fbts marginaux direc<span class=\"_ _1\"/>tement li\u00e9s \u00e0 la t<span class=\"_ _1\"/>ransaction sur fonds prop<span class=\"_ _1\"/>res.<span class=\"ls1 ws0\"> </span>Les entreprises communes sont d<span class=\"_ _1\"/>es arrangements conjoints dont les parties qui <span class=\"_ _1\"/>en ont le contr\u00f4le conjoint ont<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">de<span class=\"_ _1\"/>s droit<span class=\"_ _1\"/>s sur les actif<span class=\"_ _1\"/>s et des </span></span>obligations au titre de<span class=\"_ _1\"/>s passifs, relatifs \u00e0 c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-</span>ci. Les arrangement<span class=\"_ _1\"/>s dont la forme et l<span class=\"_ _1\"/>e but sont tels qu<span class=\"_ _1\"/>e les parties sont pour<span class=\"_ _1\"/> ainsi dire les seul<span class=\"_ _1\"/>es sources de flux de <span class=\"_ _1\"/>tr\u00e9sorerie contribuant \u00e0<span class=\"_ _1\"/> la poursuite des a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"lsd3 ws118\">s son<span class=\"_ _1\"/>t consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e des ent<span class=\"_ _1\"/>reprise<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lscf ws118\">communes. </span> </span></span>Quand le <span class=\"_ _1\"/>Groupe <span class=\"_ _1\"/>exerce<span class=\"_ _1\"/> ses activ<span class=\"_ _1\"/>it\u00e9s sou<span class=\"_ _1\"/>s forme<span class=\"_ _1\"/> d\u2019entr<span class=\"_ _1\"/>eprise comm<span class=\"_ _7\"/>une, il reconn<span class=\"_ _1\"/>a\u00eet relat<span class=\"_ _1\"/>ivement <span class=\"_ _1\"/>\u00e0 se<span class=\"_ _1\"/>s int\u00e9r\u00eats a<span class=\"_ _1\"/>pr\u00e8s <span class=\"_ _1\"/>\u00e9liminat<span class=\"lsd2 ws0\">ion<span class=\"_ _7\"/>s inter<span class=\"ls1\">-<span class=\"lsd3 ws121\">entr<span class=\"_ _1\"/>eprises </span></span></span>sa quote<span class=\"ls1 ws0\">-<span class=\"lsd2\">part d<span class=\"_ _7\"/>es actifs e<span class=\"_ _1\"/>t passif<span class=\"_ _1\"/>s et des <span class=\"_ _1\"/>charg<span class=\"_ _1\"/>es et p<span class=\"_ _1\"/>ro<span class=\"lscf ws110\">duits. Le reve<span class=\"_ _1\"/>nu n\u2019est reconnu qu<span class=\"_ _1\"/>e quand l\u2019entreprise commun<span class=\"_ _1\"/>e vend sa product<span class=\"_ _1\"/>ion \u00e0 des </span></span></span>tiers.<span class=\"ls1 ws0\"> </span>Les co<span class=\"ls1 ws0\">-<span class=\"lsd2\">ent<span class=\"_ _1\"/>reprise<span class=\"_ _1\"/>s sont de<span class=\"_ _1\"/>s arr<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts con<span class=\"_ _1\"/>joints d<span class=\"_ _1\"/>ont les<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>es qui <span class=\"_ _1\"/>en ont l<span class=\"_ _1\"/>e contr\u00f4<span class=\"_ _1\"/>le conj<span class=\"_ _1\"/>oint o<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits su<span class=\"_ _1\"/>r l\u2019ac<span class=\"_ _1\"/>tif net d<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e ces<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-</span></span></span></span>entrepris<span class=\"_ _1\"/>es. Le<span class=\"_ _1\"/> contr<span class=\"lscf ws110\">\u00f4le co<span class=\"_ _1\"/>njoint est l\u2019accord cont<span class=\"_ _1\"/>ractuel de partage <span class=\"_ _1\"/>du contr\u00f4le qui n\u2019<span class=\"_ _1\"/>existe que quand les d\u00e9c<span class=\"_ _1\"/>isions concernant les ac<span class=\"_ _1\"/>tivit\u00e9s </span>concern\u00e9e<span class=\"_ _1\"/>s requ<span class=\"_ _1\"/>i\u00e8rent l\u2019a<span class=\"_ _1\"/>ccord u<span class=\"_ _1\"/>nanime <span class=\"_ _1\"/>des pa<span class=\"_ _1\"/>rties par<span class=\"_ _1\"/>tageant l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e. Les co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">entrep<span class=\"_ _1\"/>rises son<span class=\"_ _1\"/>t int<span class=\"_ _1\"/>\u00e9gr\u00e9es dan<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>nsoli<span class=\"lsd1 ws119\">d<span class=\"_ _1\"/>\u00e9s se<span class=\"_ _13\"/>lon la </span></span></span>m\u00e9thode de la m<span class=\"_ _1\"/>ise en \u00e9quivalence. <span class=\"ls1 ws0\"> </span>Les soci<span class=\"_ _1\"/>\u00e9t\u00e9s asso<span class=\"_ _1\"/>ci\u00e9es <span class=\"_ _1\"/>sont celle<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>squelles<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e poss\u00e8de une<span class=\"_ _1\"/> influen<span class=\"_ _1\"/>ce signif<span class=\"_ _1\"/>icative<span class=\"_ _1\"/>. Ces derni<span class=\"_ _1\"/>\u00e8res son<span class=\"_ _1\"/>t d\u00e9fini<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span><span class=\"lsd4\">comme<span class=\"_ _13\"/> d<span class=\"_ _13\"/>es s<span class=\"_ _13\"/>oci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> </span>pour lesquelles le <span class=\"_ _1\"/>Groupe peut participer a<span class=\"_ _1\"/>ux d\u00e9cisions de po<span class=\"_ _1\"/>l<span class=\"lsd3 ws118\">itique fi<span class=\"_ _1\"/>nanci\u00e8re et<span class=\"_ _1\"/> op\u00e9ratio<span class=\"_ _1\"/>nnelle <span class=\"_ _1\"/>sans ex<span class=\"_ _1\"/>ercer un p<span class=\"_ _1\"/>ouvoir d<span class=\"_ _1\"/>e con<span class=\"_ _1\"/>tr\u00f4le sur l<span class=\"_ _1\"/>es soci\u00e9<span class=\"_ _1\"/>t\u00e9s. </span>Ces participations sont i<span class=\"_ _1\"/>nt\u00e9gr\u00e9es dans les com<span class=\"_ _1\"/>ptes selon la m\u00e9<span class=\"_ _1\"/>thode de mise en \u00e9quiv<span class=\"_ _1\"/>alence. <span class=\"ls1 ws0\"> </span>Selon ce<span class=\"_ _1\"/>tte m\u00e9th<span class=\"_ _1\"/>ode, les<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations <span class=\"_ _1\"/>d\u00e9tenue<span class=\"_ _1\"/>s dans l<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s associ<span class=\"_ _1\"/>\u00e9es ou d<span class=\"_ _1\"/>es co<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">entrepr<span class=\"_ _1\"/>ises sont comptabilis\u00e9es \u00e0 l\u2019or<span class=\"_ _1\"/>igine au co\u00fbt </span></span>d'acquisition. Ce co\u00fbt e<span class=\"_ _1\"/>st par la suite aju<span class=\"_ _1\"/>st\u00e9 afin de comptabilis<span class=\"_ _1\"/>er la quote<span class=\"ls1 ws0\">-</span>part du G<span class=\"_ _1\"/>roupe dans le profit/ la pe<span class=\"_ _1\"/>rte (ou autres \u00e9l\u00e9m<span class=\"_ _1\"/>ents du r\u00e9sultat global) de l\u2019entreprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces participations et<span class=\"_ _1\"/> la part du Group<span class=\"_ _1\"/>e dans le r\u00e9sultat de l'ex<span class=\"_ _1\"/>ercice sont pr\u00e9sent\u00e9es dan<span class=\"_ _1\"/>s le bilan et le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s respec<span class=\"_ _1\"/>tivemen<span class=\"_ _1\"/>t comme <span class=\"_ _1\"/>des par<span class=\"_ _1\"/>ticipation<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s mise<span class=\"_ _1\"/>s en \u00e9qu<span class=\"_ _1\"/>ivalence <span class=\"_ _1\"/>et co<span class=\"ls1 ws0\">-<span class=\"lscf ws113\">en<span class=\"_ _1\"/>treprises et comme une quote<span class=\"ls1 ws0\">-</span>part dans le </span></span>r\u00e9su<span class=\"_ _13\"/>lt<span class=\"lsd4 ws94\">a<span class=\"_ _13\"/>t des<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> mis<span class=\"_ _13\"/>es en<span class=\"_ _13\"/> \u00e9quiv<span class=\"_ _13\"/>ale<span class=\"_ _13\"/>nc<span class=\"_ _13\"/>e. <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls103 ws154\">Evaluation du co<span class=\"_ _1\"/>ntr\u00f4le d\u2019e<span class=\"_ _1\"/>n<span class=\"ls104 ws155\">tit\u00e9s constitu\u00e9es dans le cadre du d\u00e9ploiement<span class=\"_ _13\"/> du r\u00e9seau fibre<span class=\"ls1 ws0\"> </span></span></span>Dans le cadre de son o<span class=\"_ _1\"/>bjectif ultim<span class=\"_ _1\"/>e, qui est de connecter l<span class=\"_ _1\"/>a Belgique gr\u00e2ce \u00e0<span class=\"_ _1\"/> un r\u00e9seau ouvert <span class=\"_ _1\"/>et pr\u00eat pour l\u2019avenir o<span class=\"_ _1\"/>ffrant<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">une conn<span class=\"_ _1\"/>ectivit<span class=\"_ _1\"/>\u00e9 \u00e0 hau<span class=\"_ _1\"/>t </span></span>ou tr\u00e8s haut d\u00e9bit \u00e0<span class=\"_ _1\"/> chaque foyer <span class=\"_ _1\"/>et entreprise, y compris dans<span class=\"_ _1\"/> les zones moins dens<span class=\"_ _1\"/>\u00e9ment peupl\u00e9es, Proximus<span class=\"_ _1\"/> a <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsd2 ws117\">cr\u00e9<span class=\"_ _1\"/>\u00e9 trois soci\u00e9<span class=\"_ _1\"/>t\u00e9s distin<span class=\"_ _1\"/>ctes, </span></span></span>Fiberklaar, Unifiber et <span class=\"_ _1\"/>Glasfaser Ostbelgien, pour <span class=\"_ _1\"/>acc\u00e9l\u00e9rer le d\u00e9ploiement<span class=\"_ _1\"/> de la fibre optique <span class=\"_ _1\"/><span class=\"lsd3 ws121\">respecti<span class=\"_ _1\"/>vement <span class=\"lsd1 ws119\">en Flandre, en Wallonie et dans <span class=\"_ _13\"/>la </span></span>Communa<span class=\"ws110\">ut\u00e9 germanophone<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span>Ces troi<span class=\"_ _1\"/>s <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-</span><span class=\"ws118\">entrep<span class=\"_ _1\"/>rises on<span class=\"_ _1\"/>t pour <span class=\"_ _1\"/>mission d'\u00e9<span class=\"_ _1\"/>tudier,<span class=\"_ _1\"/> de concev<span class=\"_ _1\"/>oir, d<span class=\"_ _1\"/>e construi<span class=\"_ _1\"/>re, d'en<span class=\"_ _1\"/>treteni<span class=\"_ _1\"/>r, de mett<span class=\"_ _1\"/>re \u00e0 n<span class=\"_ _1\"/>iveau, de<span class=\"_ _1\"/> poss\u00e9de<span class=\"_ _1\"/>r, de d<span class=\"_ _1\"/>\u00e9ploy<span class=\"lse7 ws131\">er, </span></span></span>d'explo<span class=\"_ _1\"/>iter et de comme<span class=\"_ _1\"/>rcialiser <span class=\"lscf ws118\">l\u2019i<span class=\"_ _1\"/>nfrastructure <span class=\"lsd5 ws129\">de f<span class=\"_ _13\"/>ibr<span class=\"_ _13\"/>e<span class=\"_ _13\"/> opt<span class=\"_ _13\"/>iq<span class=\"_ _13\"/>ue </span><span class=\"ws110\">dont le r\u00e9seau doit couv<span class=\"_ _1\"/>rir <span class=\"ls1 ws0\">l<span class=\"lsd1 ws119\">a connexion </span></span>au domicile (le <span class=\"lse6 ws12f\">Fib<span class=\"_ _13\"/>er<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsdf ws12e\">To</span>-<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">The<span class=\"ls1 ws0\">-<span class=\"lsf7 ws152\">H<span class=\"_ _13\"/>ome<span class=\"_ _13\"/> </span></span></span></span></span></span></span>network \"r\u00e9seau FTTH\"<span class=\"lscf ws110\">), avec un<span class=\"_ _1\"/>e vitesse de d\u00e9ploiemen<span class=\"_ _1\"/>t minimale, une amb<span class=\"_ _1\"/>ition de couverture par<span class=\"_ _1\"/> zone d\u00e9finie<span class=\"lsd1 ws119\">, une certaine qualit\u00e9 technique </span></span>(vitesse,<span class=\"_ _1\"/> capacit<span class=\"_ _1\"/>\u00e9, etc.)<span class=\"_ _1\"/>. Les r\u00e9<span class=\"_ _1\"/>seaux \u00e0 co<span class=\"_ _1\"/>nstruir<span class=\"_ _1\"/>e seront o<span class=\"_ _1\"/>uverts <span class=\"_ _1\"/>e<span class=\"lsd4\">t <span class=\"_ _13\"/>neutr<span class=\"_ _13\"/>es,<span class=\"_ _13\"/> c'e<span class=\"_ _13\"/>st<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">dire mis \u00e0 la dispositio<span class=\"_ _1\"/>n de tous les fournisseurs de<span class=\"_ _1\"/> services \u00e0 des </span></span></span>condition<span class=\"_ _1\"/>s non <span class=\"_ _1\"/>exclusive<span class=\"_ _1\"/>s et non<span class=\"_ _1\"/> discrimin<span class=\"_ _1\"/>atoires<span class=\"_ _1\"/> afin d<span class=\"_ _1\"/>e permet<span class=\"_ _1\"/>tre aux<span class=\"_ _1\"/> fournisseu<span class=\"_ _1\"/>rs de s<span class=\"_ _1\"/>ervices (<span class=\"_ _1\"/>Proxim<span class=\"_ _1\"/>us par ex<span class=\"_ _1\"/>emple) de<span class=\"_ _1\"/> se<span class=\"ls1 ws0\"> </span><span class=\"ws121\">conc<span class=\"_ _1\"/>urrencer<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">sur<span class=\"_ _13\"/> l<span class=\"_ _13\"/>e </span></span></span>march\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">dat<span class=\"_ _13\"/>a pe<span class=\"_ _13\"/>r<span class=\"_ _13\"/>for<span class=\"_ _13\"/>man<span class=\"_ _13\"/>t</span> <span class=\"_ _13\"/></span><span class=\"ws110\">(Gbps m<span class=\"_ _1\"/>arket)<span class=\"ls1 ws0\">. </span></span>Dans son \u00e9valuation du type de <span class=\"_ _1\"/>contr\u00f4le qu'elle exerce sur ce<span class=\"_ _1\"/>s soci\u00e9t\u00e9s (contr\u00f4le seul, contr\u00f4le conjoint o<span class=\"_ _1\"/>u influence signif<span class=\"ws119\">icative), Proximus a </span>identif<span class=\"_ _1\"/>i\u00e9 quell<span class=\"_ _1\"/>es \u00e9tai<span class=\"_ _1\"/>ent les<span class=\"_ _1\"/> activi<span class=\"_ _1\"/>t\u00e9s pe<span class=\"_ _1\"/>rtinentes<span class=\"_ _1\"/> des <span class=\"_ _1\"/>soci\u00e9t\u00e9<span class=\"_ _1\"/>s, comm<span class=\"_ _1\"/>ent le<span class=\"_ _1\"/>s <span class=\"lsd3 ws118\">d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant ces<span class=\"_ _1\"/> activit\u00e9<span class=\"_ _1\"/>s \u00e9taient<span class=\"_ _1\"/> prises <span class=\"_ _1\"/>et si ell<span class=\"_ _1\"/>e obten<span class=\"_ _1\"/>ait un </span>rendemen<span class=\"_ _1\"/>t variabl<span class=\"_ _7\"/>e de son int<span class=\"_ _1\"/>eraction<span class=\"_ _1\"/> avec el<span class=\"_ _1\"/>les, via, <span class=\"_ _1\"/>entre a<span class=\"_ _1\"/>utres, l'<span class=\"_ _1\"/>exercice<span class=\"_ _1\"/> de ses d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e vote. <span class=\"_ _1\"/>D'autres<span class=\"_ _1\"/> faits et <span class=\"_ _1\"/>circonst<span class=\"_ _1\"/>ances ont<span class=\"_ _1\"/> \u00e9gale<span class=\"_ _1\"/>ment \u00e9t<span class=\"_ _1\"/>\u00e9 pris en compte dan<span class=\"_ _1\"/>s l'\u00e9valuati<span class=\"lsd3 ws118\">on, t<span class=\"_ _1\"/>els que le<span class=\"_ _1\"/>s objectif<span class=\"_ _7\"/>s sociaux des<span class=\"_ _1\"/> soci\u00e9t\u00e9s,<span class=\"_ _7\"/> la nature e<span class=\"_ _1\"/>t les autr<span class=\"_ _1\"/>es actio<span class=\"_ _7\"/>nnaires des so<span class=\"_ _1\"/>ci\u00e9t\u00e9s,<span class=\"_ _1\"/> l'existen<span class=\"_ _1\"/>ce de<span class=\"_ _1\"/> contexte<span class=\"_ _1\"/>s </span>convenus et n\u00e9goci\u00e9<span class=\"_ _1\"/>s au pr\u00e9alable et la d\u00e9<span class=\"_ _1\"/>pendance des soci\u00e9t\u00e9s<span class=\"_ _1\"/> vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">vis de leurs actionnaires en tan<span class=\"_ _1\"/>t que sources de flux de tr\u00e9s<span class=\"lsd3 ws121\">o<span class=\"_ _1\"/>rerie </span></span></span>contribuant \u00e0 la continuit\u00e9 de leurs op\u00e9rations.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus<span class=\"_ _1\"/> a con<span class=\"_ _1\"/>clu qu'ell<span class=\"_ _1\"/>e ne cont<span class=\"_ _1\"/>r\u00f4lait pa<span class=\"_ _7\"/>s<span class=\"_ _13\"/> seule<span class=\"_ _1\"/> ces troi<span class=\"_ _1\"/>s entit\u00e9<span class=\"_ _1\"/>s car l<span class=\"_ _1\"/>es d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant l<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s iden<span class=\"_ _1\"/>tifi\u00e9es co<span class=\"_ _1\"/><span class=\"lscf ws110\">mme pertinentes <span class=\"_ _1\"/>dans le </span>context<span class=\"_ _1\"/>e des acco<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ds sig<span class=\"_ _1\"/>n\u00e9s avec l<span class=\"_ _7\"/>es co<span class=\"ls1 ws0\">-<span class=\"lsd1 ws11a\">investisseu</span></span>rs ne son<span class=\"_ _7\"/>t pas prises<span class=\"_ _1\"/> seules pa<span class=\"_ _1\"/>r Proxi<span class=\"_ _1\"/>mus. Ce<span class=\"_ _1\"/>s d\u00e9cis<span class=\"_ _1\"/>ions con<span class=\"_ _1\"/>cernent e<span class=\"_ _1\"/>ssentiel<span class=\"_ _1\"/>lement l'approbation du budge<span class=\"_ _1\"/>t, la nomination et l<span class=\"_ _1\"/>e licenciement des cad<span class=\"_ _1\"/>res sup\u00e9rieurs, la co<span class=\"_ _1\"/>mmercialisation de l'o<span class=\"_ _1\"/>ffre, la construction du r<span class=\"_ _1\"/>\u00e9seau. Par ailleurs, sur base des info<span class=\"lsd1 ws114\">rmations dont elle disposait au moment o\u00f9 <span class=\"_ _1\"/>elle a conclu qu'elle ne contr\u00f4lait pas ces<span class=\"_ _1\"/> entit\u00e9s, Proximus ne s\u2019attend <span class=\"lscf ws118\">pas<span class=\"ls1 ws0\"> \u00e0 </span></span></span>\u00eatre substantiellement la seule source de<span class=\"_ _1\"/> flux de tr\u00e9sorerie contribuant \u00e0 la continuit\u00e9 <span class=\"_ _1\"/>de l'exploitation de ces entit\u00e9s.<span class=\"ls1 ws0\"> </span>Sur <span class=\"lsd3 ws118\">cette ba<span class=\"_ _1\"/>se, le Gro<span class=\"_ _1\"/>upe a<span class=\"_ _1\"/> conclu q<span class=\"_ _1\"/>ue les inv<span class=\"_ _1\"/>estissem<span class=\"_ _1\"/>ents dan<span class=\"_ _1\"/>s Fibe<span class=\"_ _1\"/>rklaar,<span class=\"_ _1\"/> Unifiber <span class=\"_ _1\"/>et Gla<span class=\"_ _1\"/>sfaser O<span class=\"_ _1\"/>stbelgien, <span class=\"_ _1\"/>se qualif<span class=\"_ _1\"/>ient actu<span class=\"_ _1\"/>e<span class=\"lsd1 ws119\">llement et </span></span>respectiv<span class=\"_ _1\"/>ement co<span class=\"_ _1\"/>mme e<span class=\"_ _1\"/>ntrepris<span class=\"_ _1\"/>e associ\u00e9<span class=\"_ _1\"/>e, co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise et en<span class=\"_ _1\"/>treprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces co<span class=\"_ _1\"/>nclusion<span class=\"_ _1\"/>s sont contr\u00f4<span class=\"_ _1\"/>l\u00e9es p\u00e9rio<span class=\"_ _1\"/>diq<span class=\"lsd5 ws129\">uem<span class=\"_ _13\"/>ent<span class=\"_ _13\"/> \u00e0 la<span class=\"_ _13\"/> lum<span class=\"_ _13\"/>i\u00e8<span class=\"_ _13\"/>re<span class=\"_ _13\"/> de<span class=\"_ _13\"/><span class=\"lsde ws122\">s </span></span></span>crit\u00e8res<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsda ws122\">de contr<span class=\"_ _13\"/>\u00f4le<span class=\"lsd5 ws129\">, de<span class=\"_ _13\"/>s<span class=\"_ _13\"/> fai<span class=\"_ _13\"/>ts s<span class=\"_ _13\"/>ous<span class=\"_ _13\"/></span></span>-<span class=\"lscf ws110\">jacents, de la gouv<span class=\"_ _1\"/>ernance et des accor<span class=\"_ _1\"/>ds existants entre les<span class=\"_ _1\"/> actionnaires ou avec<span class=\"_ _1\"/> les soci\u00e9t\u00e9s.<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-7": {
   "value": "Base de l<span class=\"_ _1\"/>a consoli<span class=\"_ _1\"/>dation L\u2019annexe <span class=\"_ _1\"/>8 pr\u00e9sen<span class=\"_ _1\"/>te une l<span class=\"_ _1\"/>iste d<span class=\"_ _1\"/>es fil<span class=\"_ _1\"/>iales, des<span class=\"_ _1\"/> entrepr<span class=\"_ _1\"/>ises com<span class=\"_ _1\"/>munes,<span class=\"_ _1\"/> des co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise<span class=\"_ _1\"/>s et entrepri<span class=\"_ _1\"/>ses associ\u00e9e<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t les en<span class=\"_ _1\"/>tit\u00e9s cont<span class=\"_ _1\"/>r\u00f4l\u00e9es<span class=\"_ _1\"/> par le <span class=\"_ _1\"/>Groupe.<span class=\"_ _1\"/> Il est qu<span class=\"_ _1\"/>estion d<span class=\"_ _1\"/>e \"cont<span class=\"_ _1\"/>r\u00f4le\" quan<span class=\"_ _1\"/>d le Gro<span class=\"_ _1\"/>upe d<span class=\"_ _1\"/>\u00e9tient le <span class=\"_ _1\"/>p<span class=\"lscf ws110\">ouvoir sur un<span class=\"_ _1\"/>e entit\u00e9, qu\u2019il est expo<span class=\"_ _1\"/>s\u00e9 </span>ou qu\u2019il a droit \u00e0<span class=\"_ _1\"/> des rendements variabl<span class=\"_ _1\"/>es en raison de ses l<span class=\"_ _1\"/>iens avec cette entit<span class=\"_ _1\"/>\u00e9 et qu\u2019il a la capaci<span class=\"_ _1\"/>t\u00e9 d\u2019influer sur ses<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">rendements du fait du po<span class=\"_ _1\"/>uvoir </span></span>qu\u2019il d\u00e9tient. <span class=\"ls1 ws0\"> </span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t consol<span class=\"_ _1\"/>id\u00e9es \u00e0 co<span class=\"_ _1\"/>mpter de<span class=\"_ _1\"/> la da<span class=\"_ _1\"/>te \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe en<span class=\"_ _7\"/> obtient le con<span class=\"_ _7\"/>t<span class=\"_ _13\"/>r\u00f4le et<span class=\"_ _1\"/> cessent<span class=\"_ _1\"/> de l\u2019\u00ea<span class=\"_ _1\"/>tre quand<span class=\"_ _1\"/> le Grou<span class=\"_ _1\"/>pe en p<span class=\"_ _1\"/>erd <span class=\"_ _1\"/>le contr\u00f4le<span class=\"_ _1\"/>. Les so<span class=\"_ _1\"/>ldes de<span class=\"_ _1\"/>s compte<span class=\"_ _1\"/>s et tran<span class=\"_ _1\"/>sactions<span class=\"_ _1\"/> entre le<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises du<span class=\"_ _1\"/> Groupe,<span class=\"_ _1\"/> de m\u00eam<span class=\"_ _1\"/>e que le<span class=\"_ _1\"/>s pertes<span class=\"_ _1\"/> ou profi<span class=\"_ _1\"/>ts non r<span class=\"_ _1\"/>\u00e9ali<span class=\"lsd1 ws114\">s\u00e9s qui en<span class=\"_ _1\"/> r\u00e9sultent, </span>sont \u00e9l<span class=\"_ _1\"/>imi<span class=\"lsd1 ws114\">n\u00e9s int\u00e9gralement lo<span class=\"_ _1\"/>rs de la consolidation. <span class=\"lscf ws110\">Quand les r\u00e8gl<span class=\"_ _1\"/>es comptables des fil<span class=\"_ _1\"/>iales ne sont pas alig<span class=\"_ _1\"/>n\u00e9es avec celles du<span class=\"_ _1\"/> Groupe, elles sont </span></span>adapt\u00e9es pour garan<span class=\"_ _1\"/>tir l'\u00e9tablissement des \u00e9tat<span class=\"_ _1\"/>s financiers consolid\u00e9s sur la ba<span class=\"_ _1\"/>se de r\u00e8gles compt<span class=\"_ _1\"/>ables uniformes.<span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es modifications de <span class=\"_ _1\"/>pourcentage de d\u00e9tention da<span class=\"_ _1\"/>ns les filiales qu<span class=\"_ _1\"/>i n\u2019entra\u00eenent pas la pe<span class=\"_ _1\"/>rte de contr\u00f4le sur c<span class=\"_ _1\"/>elles<span class=\"ls1 ws0\">-</span><span class=\"ws113\">ci sont comptabilis\u00e9es comme </span></span>des tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>s sur <span class=\"_ _1\"/>capitau<span class=\"_ _1\"/>x prop<span class=\"_ _1\"/>res. To<span class=\"_ _1\"/>ute diff<span class=\"_ _1\"/>\u00e9rence<span class=\"_ _1\"/> entre la<span class=\"_ _7\"/> variation d<span class=\"_ _1\"/>es int\u00e9<span class=\"_ _1\"/>r\u00eats m<span class=\"_ _1\"/>inorita<span class=\"_ _1\"/>ires et<span class=\"_ _1\"/> la ju<span class=\"_ _1\"/>st<span class=\"lsd3 ws118\">e valeu<span class=\"_ _1\"/>r de la <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rtie pay<span class=\"_ _7\"/>\u00e9e ou </span>re\u00e7ue est reconnue di<span class=\"_ _1\"/>rectement parmi les cap<span class=\"_ _1\"/>itaux propres et aff<span class=\"_ _1\"/>ect\u00e9e aux propri\u00e9taire<span class=\"_ _1\"/>s. <span class=\"lsd1 ws114\">Les frais accessoires li\u00e9s \u00e0 l\u2019acquisition ou \u00e0 la<span class=\"_ _1\"/> cession </span>d\u2019int\u00e9r\u00eats minoritaires dans une fili<span class=\"_ _1\"/>ale quand le contr\u00f4le est conserv\u00e9<span class=\"_ _1\"/>, ne sont reconnus en diminution des fonds<span class=\"_ _1\"/> propres que s\u2019ils repr\u00e9sentent des co\u00fbts marginaux direc<span class=\"_ _1\"/>tement li\u00e9s \u00e0 la t<span class=\"_ _1\"/>ransaction sur fonds prop<span class=\"_ _1\"/>res.<span class=\"ls1 ws0\"> </span>Les entreprises communes sont d<span class=\"_ _1\"/>es arrangements conjoints dont les parties qui <span class=\"_ _1\"/>en ont le contr\u00f4le conjoint ont<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">de<span class=\"_ _1\"/>s droit<span class=\"_ _1\"/>s sur les actif<span class=\"_ _1\"/>s et des </span></span>obligations au titre de<span class=\"_ _1\"/>s passifs, relatifs \u00e0 c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-</span>ci. Les arrangement<span class=\"_ _1\"/>s dont la forme et l<span class=\"_ _1\"/>e but sont tels qu<span class=\"_ _1\"/>e les parties sont pour<span class=\"_ _1\"/> ainsi dire les seul<span class=\"_ _1\"/>es sources de flux de <span class=\"_ _1\"/>tr\u00e9sorerie contribuant \u00e0<span class=\"_ _1\"/> la poursuite des a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"lsd3 ws118\">s son<span class=\"_ _1\"/>t consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e des ent<span class=\"_ _1\"/>reprise<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lscf ws118\">communes. </span> </span></span>Quand le <span class=\"_ _1\"/>Groupe <span class=\"_ _1\"/>exerce<span class=\"_ _1\"/> ses activ<span class=\"_ _1\"/>it\u00e9s sou<span class=\"_ _1\"/>s forme<span class=\"_ _1\"/> d\u2019entr<span class=\"_ _1\"/>eprise comm<span class=\"_ _7\"/>une, il reconn<span class=\"_ _1\"/>a\u00eet relat<span class=\"_ _1\"/>ivement <span class=\"_ _1\"/>\u00e0 se<span class=\"_ _1\"/>s int\u00e9r\u00eats a<span class=\"_ _1\"/>pr\u00e8s <span class=\"_ _1\"/>\u00e9liminat<span class=\"lsd2 ws0\">ion<span class=\"_ _7\"/>s inter<span class=\"ls1\">-<span class=\"lsd3 ws121\">entr<span class=\"_ _1\"/>eprises </span></span></span>sa quote<span class=\"ls1 ws0\">-<span class=\"lsd2\">part d<span class=\"_ _7\"/>es actifs e<span class=\"_ _1\"/>t passif<span class=\"_ _1\"/>s et des <span class=\"_ _1\"/>charg<span class=\"_ _1\"/>es et p<span class=\"_ _1\"/>ro<span class=\"lscf ws110\">duits. Le reve<span class=\"_ _1\"/>nu n\u2019est reconnu qu<span class=\"_ _1\"/>e quand l\u2019entreprise commun<span class=\"_ _1\"/>e vend sa product<span class=\"_ _1\"/>ion \u00e0 des </span></span></span>tiers.<span class=\"ls1 ws0\"> </span>Les co<span class=\"ls1 ws0\">-<span class=\"lsd2\">ent<span class=\"_ _1\"/>reprise<span class=\"_ _1\"/>s sont de<span class=\"_ _1\"/>s arr<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts con<span class=\"_ _1\"/>joints d<span class=\"_ _1\"/>ont les<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>es qui <span class=\"_ _1\"/>en ont l<span class=\"_ _1\"/>e contr\u00f4<span class=\"_ _1\"/>le conj<span class=\"_ _1\"/>oint o<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits su<span class=\"_ _1\"/>r l\u2019ac<span class=\"_ _1\"/>tif net d<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e ces<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-</span></span></span></span>entrepris<span class=\"_ _1\"/>es. Le<span class=\"_ _1\"/> contr<span class=\"lscf ws110\">\u00f4le co<span class=\"_ _1\"/>njoint est l\u2019accord cont<span class=\"_ _1\"/>ractuel de partage <span class=\"_ _1\"/>du contr\u00f4le qui n\u2019<span class=\"_ _1\"/>existe que quand les d\u00e9c<span class=\"_ _1\"/>isions concernant les ac<span class=\"_ _1\"/>tivit\u00e9s </span>concern\u00e9e<span class=\"_ _1\"/>s requ<span class=\"_ _1\"/>i\u00e8rent l\u2019a<span class=\"_ _1\"/>ccord u<span class=\"_ _1\"/>nanime <span class=\"_ _1\"/>des pa<span class=\"_ _1\"/>rties par<span class=\"_ _1\"/>tageant l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e. Les co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">entrep<span class=\"_ _1\"/>rises son<span class=\"_ _1\"/>t int<span class=\"_ _1\"/>\u00e9gr\u00e9es dan<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>nsoli<span class=\"lsd1 ws119\">d<span class=\"_ _1\"/>\u00e9s se<span class=\"_ _13\"/>lon la </span></span></span>m\u00e9thode de la m<span class=\"_ _1\"/>ise en \u00e9quivalence. <span class=\"ls1 ws0\"> </span>Les soci<span class=\"_ _1\"/>\u00e9t\u00e9s asso<span class=\"_ _1\"/>ci\u00e9es <span class=\"_ _1\"/>sont celle<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>squelles<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e poss\u00e8de une<span class=\"_ _1\"/> influen<span class=\"_ _1\"/>ce signif<span class=\"_ _1\"/>icative<span class=\"_ _1\"/>. Ces derni<span class=\"_ _1\"/>\u00e8res son<span class=\"_ _1\"/>t d\u00e9fini<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span><span class=\"lsd4\">comme<span class=\"_ _13\"/> d<span class=\"_ _13\"/>es s<span class=\"_ _13\"/>oci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> </span>pour lesquelles le <span class=\"_ _1\"/>Groupe peut participer a<span class=\"_ _1\"/>ux d\u00e9cisions de po<span class=\"_ _1\"/>l<span class=\"lsd3 ws118\">itique fi<span class=\"_ _1\"/>nanci\u00e8re et<span class=\"_ _1\"/> op\u00e9ratio<span class=\"_ _1\"/>nnelle <span class=\"_ _1\"/>sans ex<span class=\"_ _1\"/>ercer un p<span class=\"_ _1\"/>ouvoir d<span class=\"_ _1\"/>e con<span class=\"_ _1\"/>tr\u00f4le sur l<span class=\"_ _1\"/>es soci\u00e9<span class=\"_ _1\"/>t\u00e9s. </span>Ces participations sont i<span class=\"_ _1\"/>nt\u00e9gr\u00e9es dans les com<span class=\"_ _1\"/>ptes selon la m\u00e9<span class=\"_ _1\"/>thode de mise en \u00e9quiv<span class=\"_ _1\"/>alence. <span class=\"ls1 ws0\"> </span>Selon ce<span class=\"_ _1\"/>tte m\u00e9th<span class=\"_ _1\"/>ode, les<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations <span class=\"_ _1\"/>d\u00e9tenue<span class=\"_ _1\"/>s dans l<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s associ<span class=\"_ _1\"/>\u00e9es ou d<span class=\"_ _1\"/>es co<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">entrepr<span class=\"_ _1\"/>ises sont comptabilis\u00e9es \u00e0 l\u2019or<span class=\"_ _1\"/>igine au co\u00fbt </span></span>d'acquisition. Ce co\u00fbt e<span class=\"_ _1\"/>st par la suite aju<span class=\"_ _1\"/>st\u00e9 afin de comptabilis<span class=\"_ _1\"/>er la quote<span class=\"ls1 ws0\">-</span>part du G<span class=\"_ _1\"/>roupe dans le profit/ la pe<span class=\"_ _1\"/>rte (ou autres \u00e9l\u00e9m<span class=\"_ _1\"/>ents du r\u00e9sultat global) de l\u2019entreprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces participations et<span class=\"_ _1\"/> la part du Group<span class=\"_ _1\"/>e dans le r\u00e9sultat de l'ex<span class=\"_ _1\"/>ercice sont pr\u00e9sent\u00e9es dan<span class=\"_ _1\"/>s le bilan et le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s respec<span class=\"_ _1\"/>tivemen<span class=\"_ _1\"/>t comme <span class=\"_ _1\"/>des par<span class=\"_ _1\"/>ticipation<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s mise<span class=\"_ _1\"/>s en \u00e9qu<span class=\"_ _1\"/>ivalence <span class=\"_ _1\"/>et co<span class=\"ls1 ws0\">-<span class=\"lscf ws113\">en<span class=\"_ _1\"/>treprises et comme une quote<span class=\"ls1 ws0\">-</span>part dans le </span></span>r\u00e9su<span class=\"_ _13\"/>lt<span class=\"lsd4 ws94\">a<span class=\"_ _13\"/>t des<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> mis<span class=\"_ _13\"/>es en<span class=\"_ _13\"/> \u00e9quiv<span class=\"_ _13\"/>ale<span class=\"_ _13\"/>nc<span class=\"_ _13\"/>e. <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls103 ws154\">Evaluation du co<span class=\"_ _1\"/>ntr\u00f4le d\u2019e<span class=\"_ _1\"/>n<span class=\"ls104 ws155\">tit\u00e9s constitu\u00e9es dans le cadre du d\u00e9ploiement<span class=\"_ _13\"/> du r\u00e9seau fibre<span class=\"ls1 ws0\"> </span></span></span>Dans le cadre de son o<span class=\"_ _1\"/>bjectif ultim<span class=\"_ _1\"/>e, qui est de connecter l<span class=\"_ _1\"/>a Belgique gr\u00e2ce \u00e0<span class=\"_ _1\"/> un r\u00e9seau ouvert <span class=\"_ _1\"/>et pr\u00eat pour l\u2019avenir o<span class=\"_ _1\"/>ffrant<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">une conn<span class=\"_ _1\"/>ectivit<span class=\"_ _1\"/>\u00e9 \u00e0 hau<span class=\"_ _1\"/>t </span></span>ou tr\u00e8s haut d\u00e9bit \u00e0<span class=\"_ _1\"/> chaque foyer <span class=\"_ _1\"/>et entreprise, y compris dans<span class=\"_ _1\"/> les zones moins dens<span class=\"_ _1\"/>\u00e9ment peupl\u00e9es, Proximus<span class=\"_ _1\"/> a <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsd2 ws117\">cr\u00e9<span class=\"_ _1\"/>\u00e9 trois soci\u00e9<span class=\"_ _1\"/>t\u00e9s distin<span class=\"_ _1\"/>ctes, </span></span></span>Fiberklaar, Unifiber et <span class=\"_ _1\"/>Glasfaser Ostbelgien, pour <span class=\"_ _1\"/>acc\u00e9l\u00e9rer le d\u00e9ploiement<span class=\"_ _1\"/> de la fibre optique <span class=\"_ _1\"/><span class=\"lsd3 ws121\">respecti<span class=\"_ _1\"/>vement <span class=\"lsd1 ws119\">en Flandre, en Wallonie et dans <span class=\"_ _13\"/>la </span></span>Communa<span class=\"ws110\">ut\u00e9 germanophone<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span>Ces troi<span class=\"_ _1\"/>s <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-</span><span class=\"ws118\">entrep<span class=\"_ _1\"/>rises on<span class=\"_ _1\"/>t pour <span class=\"_ _1\"/>mission d'\u00e9<span class=\"_ _1\"/>tudier,<span class=\"_ _1\"/> de concev<span class=\"_ _1\"/>oir, d<span class=\"_ _1\"/>e construi<span class=\"_ _1\"/>re, d'en<span class=\"_ _1\"/>treteni<span class=\"_ _1\"/>r, de mett<span class=\"_ _1\"/>re \u00e0 n<span class=\"_ _1\"/>iveau, de<span class=\"_ _1\"/> poss\u00e9de<span class=\"_ _1\"/>r, de d<span class=\"_ _1\"/>\u00e9ploy<span class=\"lse7 ws131\">er, </span></span></span>d'explo<span class=\"_ _1\"/>iter et de comme<span class=\"_ _1\"/>rcialiser <span class=\"lscf ws118\">l\u2019i<span class=\"_ _1\"/>nfrastructure <span class=\"lsd5 ws129\">de f<span class=\"_ _13\"/>ibr<span class=\"_ _13\"/>e<span class=\"_ _13\"/> opt<span class=\"_ _13\"/>iq<span class=\"_ _13\"/>ue </span><span class=\"ws110\">dont le r\u00e9seau doit couv<span class=\"_ _1\"/>rir <span class=\"ls1 ws0\">l<span class=\"lsd1 ws119\">a connexion </span></span>au domicile (le <span class=\"lse6 ws12f\">Fib<span class=\"_ _13\"/>er<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsdf ws12e\">To</span>-<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">The<span class=\"ls1 ws0\">-<span class=\"lsf7 ws152\">H<span class=\"_ _13\"/>ome<span class=\"_ _13\"/> </span></span></span></span></span></span></span>network \"r\u00e9seau FTTH\"<span class=\"lscf ws110\">), avec un<span class=\"_ _1\"/>e vitesse de d\u00e9ploiemen<span class=\"_ _1\"/>t minimale, une amb<span class=\"_ _1\"/>ition de couverture par<span class=\"_ _1\"/> zone d\u00e9finie<span class=\"lsd1 ws119\">, une certaine qualit\u00e9 technique </span></span>(vitesse,<span class=\"_ _1\"/> capacit<span class=\"_ _1\"/>\u00e9, etc.)<span class=\"_ _1\"/>. Les r\u00e9<span class=\"_ _1\"/>seaux \u00e0 co<span class=\"_ _1\"/>nstruir<span class=\"_ _1\"/>e seront o<span class=\"_ _1\"/>uverts <span class=\"_ _1\"/>e<span class=\"lsd4\">t <span class=\"_ _13\"/>neutr<span class=\"_ _13\"/>es,<span class=\"_ _13\"/> c'e<span class=\"_ _13\"/>st<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">dire mis \u00e0 la dispositio<span class=\"_ _1\"/>n de tous les fournisseurs de<span class=\"_ _1\"/> services \u00e0 des </span></span></span>condition<span class=\"_ _1\"/>s non <span class=\"_ _1\"/>exclusive<span class=\"_ _1\"/>s et non<span class=\"_ _1\"/> discrimin<span class=\"_ _1\"/>atoires<span class=\"_ _1\"/> afin d<span class=\"_ _1\"/>e permet<span class=\"_ _1\"/>tre aux<span class=\"_ _1\"/> fournisseu<span class=\"_ _1\"/>rs de s<span class=\"_ _1\"/>ervices (<span class=\"_ _1\"/>Proxim<span class=\"_ _1\"/>us par ex<span class=\"_ _1\"/>emple) de<span class=\"_ _1\"/> se<span class=\"ls1 ws0\"> </span><span class=\"ws121\">conc<span class=\"_ _1\"/>urrencer<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">sur<span class=\"_ _13\"/> l<span class=\"_ _13\"/>e </span></span></span>march\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">dat<span class=\"_ _13\"/>a pe<span class=\"_ _13\"/>r<span class=\"_ _13\"/>for<span class=\"_ _13\"/>man<span class=\"_ _13\"/>t</span> <span class=\"_ _13\"/></span><span class=\"ws110\">(Gbps m<span class=\"_ _1\"/>arket)<span class=\"ls1 ws0\">. </span></span>Dans son \u00e9valuation du type de <span class=\"_ _1\"/>contr\u00f4le qu'elle exerce sur ce<span class=\"_ _1\"/>s soci\u00e9t\u00e9s (contr\u00f4le seul, contr\u00f4le conjoint o<span class=\"_ _1\"/>u influence signif<span class=\"ws119\">icative), Proximus a </span>identif<span class=\"_ _1\"/>i\u00e9 quell<span class=\"_ _1\"/>es \u00e9tai<span class=\"_ _1\"/>ent les<span class=\"_ _1\"/> activi<span class=\"_ _1\"/>t\u00e9s pe<span class=\"_ _1\"/>rtinentes<span class=\"_ _1\"/> des <span class=\"_ _1\"/>soci\u00e9t\u00e9<span class=\"_ _1\"/>s, comm<span class=\"_ _1\"/>ent le<span class=\"_ _1\"/>s <span class=\"lsd3 ws118\">d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant ces<span class=\"_ _1\"/> activit\u00e9<span class=\"_ _1\"/>s \u00e9taient<span class=\"_ _1\"/> prises <span class=\"_ _1\"/>et si ell<span class=\"_ _1\"/>e obten<span class=\"_ _1\"/>ait un </span>rendemen<span class=\"_ _1\"/>t variabl<span class=\"_ _7\"/>e de son int<span class=\"_ _1\"/>eraction<span class=\"_ _1\"/> avec el<span class=\"_ _1\"/>les, via, <span class=\"_ _1\"/>entre a<span class=\"_ _1\"/>utres, l'<span class=\"_ _1\"/>exercice<span class=\"_ _1\"/> de ses d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e vote. <span class=\"_ _1\"/>D'autres<span class=\"_ _1\"/> faits et <span class=\"_ _1\"/>circonst<span class=\"_ _1\"/>ances ont<span class=\"_ _1\"/> \u00e9gale<span class=\"_ _1\"/>ment \u00e9t<span class=\"_ _1\"/>\u00e9 pris en compte dan<span class=\"_ _1\"/>s l'\u00e9valuati<span class=\"lsd3 ws118\">on, t<span class=\"_ _1\"/>els que le<span class=\"_ _1\"/>s objectif<span class=\"_ _7\"/>s sociaux des<span class=\"_ _1\"/> soci\u00e9t\u00e9s,<span class=\"_ _7\"/> la nature e<span class=\"_ _1\"/>t les autr<span class=\"_ _1\"/>es actio<span class=\"_ _7\"/>nnaires des so<span class=\"_ _1\"/>ci\u00e9t\u00e9s,<span class=\"_ _1\"/> l'existen<span class=\"_ _1\"/>ce de<span class=\"_ _1\"/> contexte<span class=\"_ _1\"/>s </span>convenus et n\u00e9goci\u00e9<span class=\"_ _1\"/>s au pr\u00e9alable et la d\u00e9<span class=\"_ _1\"/>pendance des soci\u00e9t\u00e9s<span class=\"_ _1\"/> vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">vis de leurs actionnaires en tan<span class=\"_ _1\"/>t que sources de flux de tr\u00e9s<span class=\"lsd3 ws121\">o<span class=\"_ _1\"/>rerie </span></span></span>contribuant \u00e0 la continuit\u00e9 de leurs op\u00e9rations.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus<span class=\"_ _1\"/> a con<span class=\"_ _1\"/>clu qu'ell<span class=\"_ _1\"/>e ne cont<span class=\"_ _1\"/>r\u00f4lait pa<span class=\"_ _7\"/>s<span class=\"_ _13\"/> seule<span class=\"_ _1\"/> ces troi<span class=\"_ _1\"/>s entit\u00e9<span class=\"_ _1\"/>s car l<span class=\"_ _1\"/>es d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant l<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s iden<span class=\"_ _1\"/>tifi\u00e9es co<span class=\"_ _1\"/><span class=\"lscf ws110\">mme pertinentes <span class=\"_ _1\"/>dans le </span>context<span class=\"_ _1\"/>e des acco<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ds sig<span class=\"_ _1\"/>n\u00e9s avec l<span class=\"_ _7\"/>es co<span class=\"ls1 ws0\">-<span class=\"lsd1 ws11a\">investisseu</span></span>rs ne son<span class=\"_ _7\"/>t pas prises<span class=\"_ _1\"/> seules pa<span class=\"_ _1\"/>r Proxi<span class=\"_ _1\"/>mus. Ce<span class=\"_ _1\"/>s d\u00e9cis<span class=\"_ _1\"/>ions con<span class=\"_ _1\"/>cernent e<span class=\"_ _1\"/>ssentiel<span class=\"_ _1\"/>lement l'approbation du budge<span class=\"_ _1\"/>t, la nomination et l<span class=\"_ _1\"/>e licenciement des cad<span class=\"_ _1\"/>res sup\u00e9rieurs, la co<span class=\"_ _1\"/>mmercialisation de l'o<span class=\"_ _1\"/>ffre, la construction du r<span class=\"_ _1\"/>\u00e9seau. Par ailleurs, sur base des info<span class=\"lsd1 ws114\">rmations dont elle disposait au moment o\u00f9 <span class=\"_ _1\"/>elle a conclu qu'elle ne contr\u00f4lait pas ces<span class=\"_ _1\"/> entit\u00e9s, Proximus ne s\u2019attend <span class=\"lscf ws118\">pas<span class=\"ls1 ws0\"> \u00e0 </span></span></span>\u00eatre substantiellement la seule source de<span class=\"_ _1\"/> flux de tr\u00e9sorerie contribuant \u00e0 la continuit\u00e9 <span class=\"_ _1\"/>de l'exploitation de ces entit\u00e9s.<span class=\"ls1 ws0\"> </span>Sur <span class=\"lsd3 ws118\">cette ba<span class=\"_ _1\"/>se, le Gro<span class=\"_ _1\"/>upe a<span class=\"_ _1\"/> conclu q<span class=\"_ _1\"/>ue les inv<span class=\"_ _1\"/>estissem<span class=\"_ _1\"/>ents dan<span class=\"_ _1\"/>s Fibe<span class=\"_ _1\"/>rklaar,<span class=\"_ _1\"/> Unifiber <span class=\"_ _1\"/>et Gla<span class=\"_ _1\"/>sfaser O<span class=\"_ _1\"/>stbelgien, <span class=\"_ _1\"/>se qualif<span class=\"_ _1\"/>ient actu<span class=\"_ _1\"/>e<span class=\"lsd1 ws119\">llement et </span></span>respectiv<span class=\"_ _1\"/>ement co<span class=\"_ _1\"/>mme e<span class=\"_ _1\"/>ntrepris<span class=\"_ _1\"/>e associ\u00e9<span class=\"_ _1\"/>e, co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise et en<span class=\"_ _1\"/>treprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces co<span class=\"_ _1\"/>nclusion<span class=\"_ _1\"/>s sont contr\u00f4<span class=\"_ _1\"/>l\u00e9es p\u00e9rio<span class=\"_ _1\"/>diq<span class=\"lsd5 ws129\">uem<span class=\"_ _13\"/>ent<span class=\"_ _13\"/> \u00e0 la<span class=\"_ _13\"/> lum<span class=\"_ _13\"/>i\u00e8<span class=\"_ _13\"/>re<span class=\"_ _13\"/> de<span class=\"_ _13\"/><span class=\"lsde ws122\">s </span></span></span>crit\u00e8res<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsda ws122\">de contr<span class=\"_ _13\"/>\u00f4le<span class=\"lsd5 ws129\">, de<span class=\"_ _13\"/>s<span class=\"_ _13\"/> fai<span class=\"_ _13\"/>ts s<span class=\"_ _13\"/>ous<span class=\"_ _13\"/></span></span>-<span class=\"lscf ws110\">jacents, de la gouv<span class=\"_ _1\"/>ernance et des accor<span class=\"_ _1\"/>ds existants entre les<span class=\"_ _1\"/> actionnaires ou avec<span class=\"_ _1\"/> les soci\u00e9t\u00e9s.<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-8": {
   "value": "Base de l<span class=\"_ _1\"/>a consoli<span class=\"_ _1\"/>dation L\u2019annexe <span class=\"_ _1\"/>8 pr\u00e9sen<span class=\"_ _1\"/>te une l<span class=\"_ _1\"/>iste d<span class=\"_ _1\"/>es fil<span class=\"_ _1\"/>iales, des<span class=\"_ _1\"/> entrepr<span class=\"_ _1\"/>ises com<span class=\"_ _1\"/>munes,<span class=\"_ _1\"/> des co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise<span class=\"_ _1\"/>s et entrepri<span class=\"_ _1\"/>ses associ\u00e9e<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t les en<span class=\"_ _1\"/>tit\u00e9s cont<span class=\"_ _1\"/>r\u00f4l\u00e9es<span class=\"_ _1\"/> par le <span class=\"_ _1\"/>Groupe.<span class=\"_ _1\"/> Il est qu<span class=\"_ _1\"/>estion d<span class=\"_ _1\"/>e \"cont<span class=\"_ _1\"/>r\u00f4le\" quan<span class=\"_ _1\"/>d le Gro<span class=\"_ _1\"/>upe d<span class=\"_ _1\"/>\u00e9tient le <span class=\"_ _1\"/>p<span class=\"lscf ws110\">ouvoir sur un<span class=\"_ _1\"/>e entit\u00e9, qu\u2019il est expo<span class=\"_ _1\"/>s\u00e9 </span>ou qu\u2019il a droit \u00e0<span class=\"_ _1\"/> des rendements variabl<span class=\"_ _1\"/>es en raison de ses l<span class=\"_ _1\"/>iens avec cette entit<span class=\"_ _1\"/>\u00e9 et qu\u2019il a la capaci<span class=\"_ _1\"/>t\u00e9 d\u2019influer sur ses<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">rendements du fait du po<span class=\"_ _1\"/>uvoir </span></span>qu\u2019il d\u00e9tient. <span class=\"ls1 ws0\"> </span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t consol<span class=\"_ _1\"/>id\u00e9es \u00e0 co<span class=\"_ _1\"/>mpter de<span class=\"_ _1\"/> la da<span class=\"_ _1\"/>te \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe en<span class=\"_ _7\"/> obtient le con<span class=\"_ _7\"/>t<span class=\"_ _13\"/>r\u00f4le et<span class=\"_ _1\"/> cessent<span class=\"_ _1\"/> de l\u2019\u00ea<span class=\"_ _1\"/>tre quand<span class=\"_ _1\"/> le Grou<span class=\"_ _1\"/>pe en p<span class=\"_ _1\"/>erd <span class=\"_ _1\"/>le contr\u00f4le<span class=\"_ _1\"/>. Les so<span class=\"_ _1\"/>ldes de<span class=\"_ _1\"/>s compte<span class=\"_ _1\"/>s et tran<span class=\"_ _1\"/>sactions<span class=\"_ _1\"/> entre le<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises du<span class=\"_ _1\"/> Groupe,<span class=\"_ _1\"/> de m\u00eam<span class=\"_ _1\"/>e que le<span class=\"_ _1\"/>s pertes<span class=\"_ _1\"/> ou profi<span class=\"_ _1\"/>ts non r<span class=\"_ _1\"/>\u00e9ali<span class=\"lsd1 ws114\">s\u00e9s qui en<span class=\"_ _1\"/> r\u00e9sultent, </span>sont \u00e9l<span class=\"_ _1\"/>imi<span class=\"lsd1 ws114\">n\u00e9s int\u00e9gralement lo<span class=\"_ _1\"/>rs de la consolidation. <span class=\"lscf ws110\">Quand les r\u00e8gl<span class=\"_ _1\"/>es comptables des fil<span class=\"_ _1\"/>iales ne sont pas alig<span class=\"_ _1\"/>n\u00e9es avec celles du<span class=\"_ _1\"/> Groupe, elles sont </span></span>adapt\u00e9es pour garan<span class=\"_ _1\"/>tir l'\u00e9tablissement des \u00e9tat<span class=\"_ _1\"/>s financiers consolid\u00e9s sur la ba<span class=\"_ _1\"/>se de r\u00e8gles compt<span class=\"_ _1\"/>ables uniformes.<span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es modifications de <span class=\"_ _1\"/>pourcentage de d\u00e9tention da<span class=\"_ _1\"/>ns les filiales qu<span class=\"_ _1\"/>i n\u2019entra\u00eenent pas la pe<span class=\"_ _1\"/>rte de contr\u00f4le sur c<span class=\"_ _1\"/>elles<span class=\"ls1 ws0\">-</span><span class=\"ws113\">ci sont comptabilis\u00e9es comme </span></span>des tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>s sur <span class=\"_ _1\"/>capitau<span class=\"_ _1\"/>x prop<span class=\"_ _1\"/>res. To<span class=\"_ _1\"/>ute diff<span class=\"_ _1\"/>\u00e9rence<span class=\"_ _1\"/> entre la<span class=\"_ _7\"/> variation d<span class=\"_ _1\"/>es int\u00e9<span class=\"_ _1\"/>r\u00eats m<span class=\"_ _1\"/>inorita<span class=\"_ _1\"/>ires et<span class=\"_ _1\"/> la ju<span class=\"_ _1\"/>st<span class=\"lsd3 ws118\">e valeu<span class=\"_ _1\"/>r de la <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rtie pay<span class=\"_ _7\"/>\u00e9e ou </span>re\u00e7ue est reconnue di<span class=\"_ _1\"/>rectement parmi les cap<span class=\"_ _1\"/>itaux propres et aff<span class=\"_ _1\"/>ect\u00e9e aux propri\u00e9taire<span class=\"_ _1\"/>s. <span class=\"lsd1 ws114\">Les frais accessoires li\u00e9s \u00e0 l\u2019acquisition ou \u00e0 la<span class=\"_ _1\"/> cession </span>d\u2019int\u00e9r\u00eats minoritaires dans une fili<span class=\"_ _1\"/>ale quand le contr\u00f4le est conserv\u00e9<span class=\"_ _1\"/>, ne sont reconnus en diminution des fonds<span class=\"_ _1\"/> propres que s\u2019ils repr\u00e9sentent des co\u00fbts marginaux direc<span class=\"_ _1\"/>tement li\u00e9s \u00e0 la t<span class=\"_ _1\"/>ransaction sur fonds prop<span class=\"_ _1\"/>res.<span class=\"ls1 ws0\"> </span>Les entreprises communes sont d<span class=\"_ _1\"/>es arrangements conjoints dont les parties qui <span class=\"_ _1\"/>en ont le contr\u00f4le conjoint ont<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">de<span class=\"_ _1\"/>s droit<span class=\"_ _1\"/>s sur les actif<span class=\"_ _1\"/>s et des </span></span>obligations au titre de<span class=\"_ _1\"/>s passifs, relatifs \u00e0 c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-</span>ci. Les arrangement<span class=\"_ _1\"/>s dont la forme et l<span class=\"_ _1\"/>e but sont tels qu<span class=\"_ _1\"/>e les parties sont pour<span class=\"_ _1\"/> ainsi dire les seul<span class=\"_ _1\"/>es sources de flux de <span class=\"_ _1\"/>tr\u00e9sorerie contribuant \u00e0<span class=\"_ _1\"/> la poursuite des a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"lsd3 ws118\">s son<span class=\"_ _1\"/>t consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e des ent<span class=\"_ _1\"/>reprise<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lscf ws118\">communes. </span> </span></span>Quand le <span class=\"_ _1\"/>Groupe <span class=\"_ _1\"/>exerce<span class=\"_ _1\"/> ses activ<span class=\"_ _1\"/>it\u00e9s sou<span class=\"_ _1\"/>s forme<span class=\"_ _1\"/> d\u2019entr<span class=\"_ _1\"/>eprise comm<span class=\"_ _7\"/>une, il reconn<span class=\"_ _1\"/>a\u00eet relat<span class=\"_ _1\"/>ivement <span class=\"_ _1\"/>\u00e0 se<span class=\"_ _1\"/>s int\u00e9r\u00eats a<span class=\"_ _1\"/>pr\u00e8s <span class=\"_ _1\"/>\u00e9liminat<span class=\"lsd2 ws0\">ion<span class=\"_ _7\"/>s inter<span class=\"ls1\">-<span class=\"lsd3 ws121\">entr<span class=\"_ _1\"/>eprises </span></span></span>sa quote<span class=\"ls1 ws0\">-<span class=\"lsd2\">part d<span class=\"_ _7\"/>es actifs e<span class=\"_ _1\"/>t passif<span class=\"_ _1\"/>s et des <span class=\"_ _1\"/>charg<span class=\"_ _1\"/>es et p<span class=\"_ _1\"/>ro<span class=\"lscf ws110\">duits. Le reve<span class=\"_ _1\"/>nu n\u2019est reconnu qu<span class=\"_ _1\"/>e quand l\u2019entreprise commun<span class=\"_ _1\"/>e vend sa product<span class=\"_ _1\"/>ion \u00e0 des </span></span></span>tiers.<span class=\"ls1 ws0\"> </span>Les co<span class=\"ls1 ws0\">-<span class=\"lsd2\">ent<span class=\"_ _1\"/>reprise<span class=\"_ _1\"/>s sont de<span class=\"_ _1\"/>s arr<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts con<span class=\"_ _1\"/>joints d<span class=\"_ _1\"/>ont les<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>es qui <span class=\"_ _1\"/>en ont l<span class=\"_ _1\"/>e contr\u00f4<span class=\"_ _1\"/>le conj<span class=\"_ _1\"/>oint o<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits su<span class=\"_ _1\"/>r l\u2019ac<span class=\"_ _1\"/>tif net d<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e ces<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-</span></span></span></span>entrepris<span class=\"_ _1\"/>es. Le<span class=\"_ _1\"/> contr<span class=\"lscf ws110\">\u00f4le co<span class=\"_ _1\"/>njoint est l\u2019accord cont<span class=\"_ _1\"/>ractuel de partage <span class=\"_ _1\"/>du contr\u00f4le qui n\u2019<span class=\"_ _1\"/>existe que quand les d\u00e9c<span class=\"_ _1\"/>isions concernant les ac<span class=\"_ _1\"/>tivit\u00e9s </span>concern\u00e9e<span class=\"_ _1\"/>s requ<span class=\"_ _1\"/>i\u00e8rent l\u2019a<span class=\"_ _1\"/>ccord u<span class=\"_ _1\"/>nanime <span class=\"_ _1\"/>des pa<span class=\"_ _1\"/>rties par<span class=\"_ _1\"/>tageant l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e. Les co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">entrep<span class=\"_ _1\"/>rises son<span class=\"_ _1\"/>t int<span class=\"_ _1\"/>\u00e9gr\u00e9es dan<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>nsoli<span class=\"lsd1 ws119\">d<span class=\"_ _1\"/>\u00e9s se<span class=\"_ _13\"/>lon la </span></span></span>m\u00e9thode de la m<span class=\"_ _1\"/>ise en \u00e9quivalence. <span class=\"ls1 ws0\"> </span>Les soci<span class=\"_ _1\"/>\u00e9t\u00e9s asso<span class=\"_ _1\"/>ci\u00e9es <span class=\"_ _1\"/>sont celle<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>squelles<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e poss\u00e8de une<span class=\"_ _1\"/> influen<span class=\"_ _1\"/>ce signif<span class=\"_ _1\"/>icative<span class=\"_ _1\"/>. Ces derni<span class=\"_ _1\"/>\u00e8res son<span class=\"_ _1\"/>t d\u00e9fini<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span><span class=\"lsd4\">comme<span class=\"_ _13\"/> d<span class=\"_ _13\"/>es s<span class=\"_ _13\"/>oci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> </span>pour lesquelles le <span class=\"_ _1\"/>Groupe peut participer a<span class=\"_ _1\"/>ux d\u00e9cisions de po<span class=\"_ _1\"/>l<span class=\"lsd3 ws118\">itique fi<span class=\"_ _1\"/>nanci\u00e8re et<span class=\"_ _1\"/> op\u00e9ratio<span class=\"_ _1\"/>nnelle <span class=\"_ _1\"/>sans ex<span class=\"_ _1\"/>ercer un p<span class=\"_ _1\"/>ouvoir d<span class=\"_ _1\"/>e con<span class=\"_ _1\"/>tr\u00f4le sur l<span class=\"_ _1\"/>es soci\u00e9<span class=\"_ _1\"/>t\u00e9s. </span>Ces participations sont i<span class=\"_ _1\"/>nt\u00e9gr\u00e9es dans les com<span class=\"_ _1\"/>ptes selon la m\u00e9<span class=\"_ _1\"/>thode de mise en \u00e9quiv<span class=\"_ _1\"/>alence. <span class=\"ls1 ws0\"> </span>Selon ce<span class=\"_ _1\"/>tte m\u00e9th<span class=\"_ _1\"/>ode, les<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations <span class=\"_ _1\"/>d\u00e9tenue<span class=\"_ _1\"/>s dans l<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s associ<span class=\"_ _1\"/>\u00e9es ou d<span class=\"_ _1\"/>es co<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">entrepr<span class=\"_ _1\"/>ises sont comptabilis\u00e9es \u00e0 l\u2019or<span class=\"_ _1\"/>igine au co\u00fbt </span></span>d'acquisition. Ce co\u00fbt e<span class=\"_ _1\"/>st par la suite aju<span class=\"_ _1\"/>st\u00e9 afin de comptabilis<span class=\"_ _1\"/>er la quote<span class=\"ls1 ws0\">-</span>part du G<span class=\"_ _1\"/>roupe dans le profit/ la pe<span class=\"_ _1\"/>rte (ou autres \u00e9l\u00e9m<span class=\"_ _1\"/>ents du r\u00e9sultat global) de l\u2019entreprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces participations et<span class=\"_ _1\"/> la part du Group<span class=\"_ _1\"/>e dans le r\u00e9sultat de l'ex<span class=\"_ _1\"/>ercice sont pr\u00e9sent\u00e9es dan<span class=\"_ _1\"/>s le bilan et le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s respec<span class=\"_ _1\"/>tivemen<span class=\"_ _1\"/>t comme <span class=\"_ _1\"/>des par<span class=\"_ _1\"/>ticipation<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s mise<span class=\"_ _1\"/>s en \u00e9qu<span class=\"_ _1\"/>ivalence <span class=\"_ _1\"/>et co<span class=\"ls1 ws0\">-<span class=\"lscf ws113\">en<span class=\"_ _1\"/>treprises et comme une quote<span class=\"ls1 ws0\">-</span>part dans le </span></span>r\u00e9su<span class=\"_ _13\"/>lt<span class=\"lsd4 ws94\">a<span class=\"_ _13\"/>t des<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> mis<span class=\"_ _13\"/>es en<span class=\"_ _13\"/> \u00e9quiv<span class=\"_ _13\"/>ale<span class=\"_ _13\"/>nc<span class=\"_ _13\"/>e. <span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-33-3": {
   "value": "Regroup<span class=\"_ _1\"/>ements d\u2019<span class=\"_ _1\"/>entre<span class=\"_ _1\"/>prises Les acqui<span class=\"_ _1\"/>sitions<span class=\"_ _1\"/> d\u2019entre<span class=\"_ _1\"/>prises so<span class=\"_ _1\"/>nt compta<span class=\"_ _1\"/>bilis\u00e9es<span class=\"_ _1\"/> selon l<span class=\"_ _1\"/>a m\u00e9thod<span class=\"_ _1\"/>e de l\u2019a<span class=\"_ _1\"/>cquisitio<span class=\"_ _1\"/>n. La co<span class=\"_ _1\"/>ntrepa<span class=\"_ _1\"/>rtie tran<span class=\"_ _1\"/>sf\u00e9r\u00e9e es<span class=\"_ _1\"/>t mesu<span class=\"_ _1\"/>r\u00e9e <span class=\"lscf ws110\">\u00e0 la juste val<span class=\"_ _1\"/>eur. Cette </span>derni\u00e8r<span class=\"_ _1\"/>e correspo<span class=\"_ _1\"/>nd \u00e0 la<span class=\"_ _1\"/> somme d<span class=\"_ _1\"/>es jus<span class=\"lscf ws110\">te<span class=\"_ _1\"/>s valeurs \u00e0 la date <span class=\"_ _1\"/>d\u2019acquisition des actifs tran<span class=\"_ _1\"/>sf\u00e9r\u00e9s, des dettes encour<span class=\"_ _1\"/>ues au profit des p<span class=\"_ _1\"/>ropri\u00e9taires </span>pr\u00e9c\u00e9den<span class=\"_ _1\"/>ts de l\u2019<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>se cont<span class=\"_ _1\"/>r\u00f4l\u00e9e et d<span class=\"_ _1\"/>es instr<span class=\"_ _1\"/>uments <span class=\"_ _1\"/>de capita<span class=\"_ _1\"/>ux propr<span class=\"_ _1\"/>es \u00e9mis,<span class=\"_ _1\"/> le tout<span class=\"_ _1\"/> \u00e9tant \u00e9ch<span class=\"_ _1\"/>ang\u00e9 co<span class=\"_ _1\"/>ntre l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e de<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">l\u2019entreprise<span class=\"_ _1\"/> acquise. </span></span>Les co<span class=\"_ _1\"/>\u00fbts li\u00e9s \u00e0<span class=\"_ _7\"/> l\u2019acquisitio<span class=\"_ _1\"/>n sont <span class=\"_ _1\"/>pris<span class=\"_ _1\"/> en <span class=\"lsd1 ws119\">charge dans le <span class=\"lscf ws110\">compte de r\u00e9sultats d<span class=\"_ _1\"/>ans la p\u00e9riode au <span class=\"_ _1\"/>cours de laquelle ils<span class=\"_ _1\"/> sont encourus<span class=\"lsd2 ws115\">. <span class=\"ls1 ws0\"> </span></span></span></span>A la date d\u2019acqui<span class=\"_ _1\"/>sition, les actifs identifiables acqu<span class=\"_ _1\"/>is et les passifs r<span class=\"_ _1\"/>epris sont comptabilis\u00e9<span class=\"_ _1\"/>s \u00e0 leurs justes valeu<span class=\"_ _1\"/>rs<span class=\"ls1 ws0\"> </span>\u00e0 cette date. Il en v<span class=\"_ _1\"/>a de m\u00eame po<span class=\"_ _1\"/>ur les actifs<span class=\"_ _1\"/> et le<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> non enco<span class=\"_ _1\"/>re recon<span class=\"_ _1\"/>nus dan<span class=\"_ _1\"/>s le bila<span class=\"_ _1\"/>n de l\u2019en<span class=\"_ _7\"/>tr<span class=\"_ _13\"/>eprise<span class=\"_ _1\"/> acquise<span class=\"_ _1\"/>. Il s\u2019ag<span class=\"_ _1\"/>it essen<span class=\"_ _1\"/>tiellemen<span class=\"_ _1\"/>t de bas<span class=\"_ _1\"/>es de d<span class=\"_ _1\"/>on<span class=\"ws123\">n\u00e9es clien<span class=\"_ _1\"/>ts et de marque<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les int\u00e9r\u00ea<span class=\"_ _1\"/>ts mino<span class=\"_ _1\"/>ritaires <span class=\"lsd1 ws114\">sont initialement<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">comp<span class=\"_ _1\"/>tabilis\u00e9s au prorata d<span class=\"_ _1\"/>e leur participation dans<span class=\"_ _1\"/> l\u2019actif net de l\u2019en<span class=\"_ _1\"/>treprise acquise. <span class=\"ls1 ws0\"> </span></span></span></span>Goodwill Le Goodw<span class=\"_ _1\"/>ill rep<span class=\"_ _1\"/>r\u00e9sente l\u2019<span class=\"_ _1\"/>exc\u00e8s d<span class=\"_ _1\"/>e la somm<span class=\"_ _1\"/>e de la<span class=\"_ _1\"/> contrep<span class=\"_ _1\"/>artie t<span class=\"_ _1\"/>ransf\u00e9r\u00e9e,<span class=\"_ _1\"/> du mon<span class=\"_ _1\"/>tant des <span class=\"_ _1\"/>\u00e9ventuel<span class=\"_ _7\"/>s<span class=\"_ _13\"/> int\u00e9r\u00eat<span class=\"_ _1\"/>s minori<span class=\"_ _1\"/>taires e<span class=\"_ _1\"/>t d<span class=\"lsd5 ws129\">e la<span class=\"_ _13\"/> jus<span class=\"_ _13\"/>te<span class=\"_ _13\"/> vale<span class=\"_ _13\"/>ur<span class=\"_ _13\"/> de<span class=\"_ _13\"/> la </span>participation pr\u00e9alablement d\u00e9tenue par rapp<span class=\"ws110\">ort \u00e0 la j<span class=\"_ _1\"/>uste valeur net<span class=\"_ _1\"/>te des actifs, passifs et pa<span class=\"_ _1\"/>ssifs \u00e9ventuels identifiables<span class=\"_ _1\"/> acquis dans le cadr<span class=\"_ _1\"/>e d\u2019un </span>regroupem<span class=\"_ _7\"/>ent d'entrep<span class=\"_ _1\"/>rises. Lo<span class=\"_ _1\"/>rsque le<span class=\"_ _1\"/> Groupe <span class=\"_ _1\"/>acquiert l<span class=\"_ _7\"/>e contr\u00f4le, l<span class=\"_ _1\"/>a participa<span class=\"_ _7\"/>ti<span class=\"_ _13\"/>on p<span class=\"_ _1\"/>r\u00e9c\u00e9demmen<span class=\"_ _7\"/>t<span class=\"_ _13\"/> d\u00e9tenu<span class=\"_ _1\"/>e est l<span class=\"_ _1\"/>e cas \u00e9ch<span class=\"_ _1\"/>\u00e9ant r<span class=\"_ _1\"/>\u00e9\u00e9valu\u00e9e \u00e0<span class=\"_ _1\"/> la juste<span class=\"_ _1\"/> v<span class=\"lscf ws110\">aleur au travers du <span class=\"_ _1\"/>compte de r\u00e9<span class=\"_ _1\"/>sultats. <span class=\"ls1 ws0\"> </span></span>Les changements dan<span class=\"_ _1\"/>s les contreparties \u00e9v<span class=\"_ _1\"/>entuelles et inclus dans l<span class=\"_ _1\"/>a contrepartie transf\u00e9r\u00e9e mo<span class=\"_ _1\"/>difient le goodw<span class=\"_ _1\"/>ill quand ils se produis<span class=\"_ _1\"/>ent au cours de la p\u00e9riode d\u2019allo<span class=\"_ _1\"/>cation provisoire du p<span class=\"_ _1\"/>rix et quand ils conc<span class=\"_ _1\"/>ernent des faits et ci<span class=\"_ _1\"/>rconstances existants <span class=\"_ _1\"/>\u00e0 la date d\u2019acquisition.<span class=\"_ _1\"/> Dans les autres cas, <span class=\"_ _1\"/>en fonction<span class=\"_ _1\"/> de la cla<span class=\"_ _1\"/>ssifica<span class=\"_ _1\"/>tion de c<span class=\"_ _1\"/>es co<span class=\"_ _1\"/>ntrepartie<span class=\"_ _1\"/>s \u00e9ven<span class=\"_ _1\"/>tuelles pa<span class=\"_ _1\"/>rmi le<span class=\"_ _1\"/>s capitaux<span class=\"_ _1\"/> propre<span class=\"_ _1\"/>s ou non,<span class=\"_ _1\"/> les cha<span class=\"_ _1\"/>ngements <span class=\"_ _1\"/>sont en<span class=\"_ _1\"/>regi<span class=\"lsd1 ws114\">str\u00e9s via le<span class=\"_ _1\"/>s capitaux </span>propres<span class=\"_ _13\"/> ou le comp<span class=\"lsdd ws125\">te d<span class=\"_ _13\"/>e r\u00e9s<span class=\"_ _13\"/>ulta<span class=\"_ _13\"/>ts. <span class=\"ls1 ws0\"> </span></span>Les frais connexes \u00e0 l\u2019ac<span class=\"_ _1\"/>quisition sont imm\u00e9dia<span class=\"_ _1\"/>tement pris en compt<span class=\"_ _1\"/>e de r\u00e9sultats et le<span class=\"_ _1\"/>s int\u00e9r\u00eats minoritaires sont<span class=\"_ _1\"/> \u00e9valu\u00e9s, \u00e0 la date<span class=\"_ _1\"/> d\u2019acquisition, soit \u00e0 leur juste valeur, soit selon l<span class=\"_ _1\"/>eur quote<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">part dans l\u2019actif n<span class=\"_ _1\"/>et la soci\u00e9t\u00e9 acquise<span class=\"lsd2 ws0\">.<span class=\"_ _1\"/> Ce choix<span class=\"_ _1\"/> se fa<span class=\"_ _1\"/>it tran<span class=\"_ _1\"/>saction p<span class=\"_ _1\"/>ar tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>. <span class=\"ls1\"> </span></span></span></span>Le goodwill est r<span class=\"_ _1\"/>econnu au co\u00fbt d\u2019acqui<span class=\"_ _1\"/>sition et n\u2019est pas amor<span class=\"_ _1\"/>ti mais est soumis \u00e0<span class=\"_ _1\"/> un test annuel de p<span class=\"_ _1\"/>erte de valeur au niv<span class=\"_ _1\"/>e<span class=\"ws113\">au de <span class=\"_ _13\"/>l\u2019unit\u00e9 g\u00e9n\u00e9ratrice </span>de tr\u00e9sorerie \u00e0 laquelle<span class=\"_ _1\"/> il est rattach\u00e9 ain<span class=\"_ _1\"/>si que quand il y <span class=\"_ _1\"/>a une indication de pe<span class=\"_ _1\"/>rte de valeur au niv<span class=\"_ _1\"/>eau de l\u2019unit\u00e9 g\u00e9n\u00e9ratrice d<span class=\"_ _1\"/>e tr\u00e9sorerie \u00e0 laquelle le goodwill a \u00e9t\u00e9 r<span class=\"_ _1\"/>attach\u00e9. Le Grou<span class=\"_ _1\"/>pe suit le goodwill au niv<span class=\"_ _1\"/>eau des segments op<span class=\"_ _1\"/>\u00e9rationnels, celui<span class=\"ls1 ws0\">-</span>ci ref<span class=\"_ _1\"/>l\u00e9tant la mani\u00e8re dont le G<span class=\"_ _1\"/>roupe g\u00e8re ses op\u00e9r<span class=\"lsdd ws11b\">a<span class=\"_ _13\"/>tion<span class=\"_ _13\"/>s.<span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-33-4": {
   "value": "Regroupements d\u2019entreprises Les acquisitions d\u2019entreprises sont comptabilis\u00e9es selon la m\u00e9thode de l\u2019acquisition. La contrepartie transf\u00e9r\u00e9e est mesur\u00e9e \u00e0 la juste valeur. Cette derni\u00e8re correspond \u00e0 la somme des justes valeurs \u00e0 la date d\u2019acquisition des actifs transf\u00e9r\u00e9s, des dettes encourues au profit des propri\u00e9taires pr\u00e9c\u00e9dents de l\u2019entreprise contr\u00f4l\u00e9e et des instruments de capitaux propres \u00e9mis, le tout \u00e9tant \u00e9chang\u00e9 contre le contr\u00f4le de l\u2019entreprise acquise. Les co\u00fbts li\u00e9s \u00e0 l\u2019acquisition sont pris en charge dans le compte de r\u00e9sultats dans la p\u00e9riode au cours de laquelle ils sont encourus.  A la date d\u2019acquisition, les actifs identifiables acquis et les passifs repris sont comptabilis\u00e9s \u00e0 leurs justes valeurs \u00e0 cette date. Il en va de m\u00eame pour les actifs et les dettes non encore reconnus dans le bilan de l\u2019entreprise acquise. Il s\u2019agit essentiellement de bases de donn\u00e9es clients et de marques.  Les int\u00e9r\u00eats minoritaires sont initialement comptabilis\u00e9s au prorata de leur participation dans l\u2019actif net de l\u2019entreprise acquise.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-34-2": {
   "value": "Jugements et estimations Dans le cadre de l\u2019\u00e9tablissement des comptes consolid\u00e9s, le management est amen\u00e9 \u00e0 faire des jugements et estimations qui affectent les montants repris dans les \u00e9tats financiers.  Les jugements et estimations qui sont faits \u00e0 chaque date de cl\u00f4ture refl\u00e8tent les conditions existantes \u00e0 ces dates (par exemple : prix du march\u00e9, taux d\u2019int\u00e9r\u00eats, taux de change, ainsi que les r\u00e8gles et orientations comptables existantes dans les domaines o\u00f9 il existe peu de litt\u00e9rature faisant autorit\u00e9). Bien que ces estimations soient bas\u00e9es sur la meilleure connaissance des \u00e9v\u00e8nements actuels par le management et des actions pouvant \u00eatre entreprises par celui-ci, les r\u00e9sultats r\u00e9els peuvent s\u2019\u00e9carter de ces estimations.  Proximus a \u00e9valu\u00e9 les impacts directs et indirects sur les risques dans ses activit\u00e9s commerciales, ses op\u00e9rations et le reporting financier qui sont li\u00e9s aux changements climatiques. Le Groupe n\u2019a pas identifi\u00e9 d\u2019impacts significatifs sur les jugements et estimations li\u00e9s au changement climatique. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-35-2": {
   "value": "Jugements critiques dans le cadre de l\u2019application des r\u00e8gles comptables Les jugements suivant<span class=\"_ _1\"/>s sont ceux qui sont c<span class=\"_ _1\"/>ruciaux, en dehors de<span class=\"_ _1\"/> ceux qui entrainent de<span class=\"_ _1\"/>s estimations (qui son<span class=\"_ _1\"/>t pr\u00e9sent\u00e9s s\u00e9par\u00e9ment) e<span class=\"_ _1\"/>t que le management a faits d<span class=\"_ _1\"/>ans le cadre <span class=\"_ _1\"/>de l\u2019application des r\u00e8gles <span class=\"_ _1\"/>comptables du Groupe et<span class=\"_ _1\"/> qui ont les impa<span class=\"_ _1\"/>cts les plus importants <span class=\"lsd1 ws114\">su<span class=\"_ _1\"/>r les montants </span>pr\u00e9sent\u00e9s dans le<span class=\"_ _1\"/>s \u00e9tats financiers. <span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls103 ws154\">Evaluation du co<span class=\"_ _1\"/>ntr\u00f4le d\u2019e<span class=\"_ _1\"/>n<span class=\"ls104 ws155\">tit\u00e9s constitu\u00e9es dans le cadre du d\u00e9ploiement<span class=\"_ _13\"/> du r\u00e9seau fibre<span class=\"ls1 ws0\"> </span></span></span>Dans le cadre de son o<span class=\"_ _1\"/>bjectif ultim<span class=\"_ _1\"/>e, qui est de connecter l<span class=\"_ _1\"/>a Belgique gr\u00e2ce \u00e0<span class=\"_ _1\"/> un r\u00e9seau ouvert <span class=\"_ _1\"/>et pr\u00eat pour l\u2019avenir o<span class=\"_ _1\"/>ffrant<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">une conn<span class=\"_ _1\"/>ectivit<span class=\"_ _1\"/>\u00e9 \u00e0 hau<span class=\"_ _1\"/>t </span></span>ou tr\u00e8s haut d\u00e9bit \u00e0<span class=\"_ _1\"/> chaque foyer <span class=\"_ _1\"/>et entreprise, y compris dans<span class=\"_ _1\"/> les zones moins dens<span class=\"_ _1\"/>\u00e9ment peupl\u00e9es, Proximus<span class=\"_ _1\"/> a <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsd2 ws117\">cr\u00e9<span class=\"_ _1\"/>\u00e9 trois soci\u00e9<span class=\"_ _1\"/>t\u00e9s distin<span class=\"_ _1\"/>ctes, </span></span></span>Fiberklaar, Unifiber et <span class=\"_ _1\"/>Glasfaser Ostbelgien, pour <span class=\"_ _1\"/>acc\u00e9l\u00e9rer le d\u00e9ploiement<span class=\"_ _1\"/> de la fibre optique <span class=\"_ _1\"/><span class=\"lsd3 ws121\">respecti<span class=\"_ _1\"/>vement <span class=\"lsd1 ws119\">en Flandre, en Wallonie et dans <span class=\"_ _13\"/>la </span></span>Communa<span class=\"ws110\">ut\u00e9 germanophone<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span>Ces troi<span class=\"_ _1\"/>s <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-</span><span class=\"ws118\">entrep<span class=\"_ _1\"/>rises on<span class=\"_ _1\"/>t pour <span class=\"_ _1\"/>mission d'\u00e9<span class=\"_ _1\"/>tudier,<span class=\"_ _1\"/> de concev<span class=\"_ _1\"/>oir, d<span class=\"_ _1\"/>e construi<span class=\"_ _1\"/>re, d'en<span class=\"_ _1\"/>treteni<span class=\"_ _1\"/>r, de mett<span class=\"_ _1\"/>re \u00e0 n<span class=\"_ _1\"/>iveau, de<span class=\"_ _1\"/> poss\u00e9de<span class=\"_ _1\"/>r, de d<span class=\"_ _1\"/>\u00e9ploy<span class=\"lse7 ws131\">er, </span></span></span>d'explo<span class=\"_ _1\"/>iter et de comme<span class=\"_ _1\"/>rcialiser <span class=\"lscf ws118\">l\u2019i<span class=\"_ _1\"/>nfrastructure <span class=\"lsd5 ws129\">de f<span class=\"_ _13\"/>ibr<span class=\"_ _13\"/>e<span class=\"_ _13\"/> opt<span class=\"_ _13\"/>iq<span class=\"_ _13\"/>ue </span><span class=\"ws110\">dont le r\u00e9seau doit couv<span class=\"_ _1\"/>rir <span class=\"ls1 ws0\">l<span class=\"lsd1 ws119\">a connexion </span></span>au domicile (le <span class=\"lse6 ws12f\">Fib<span class=\"_ _13\"/>er<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsdf ws12e\">To</span>-<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">The<span class=\"ls1 ws0\">-<span class=\"lsf7 ws152\">H<span class=\"_ _13\"/>ome<span class=\"_ _13\"/> </span></span></span></span></span></span></span>network \"r\u00e9seau FTTH\"<span class=\"lscf ws110\">), avec un<span class=\"_ _1\"/>e vitesse de d\u00e9ploiemen<span class=\"_ _1\"/>t minimale, une amb<span class=\"_ _1\"/>ition de couverture par<span class=\"_ _1\"/> zone d\u00e9finie<span class=\"lsd1 ws119\">, une certaine qualit\u00e9 technique </span></span>(vitesse,<span class=\"_ _1\"/> capacit<span class=\"_ _1\"/>\u00e9, etc.)<span class=\"_ _1\"/>. Les r\u00e9<span class=\"_ _1\"/>seaux \u00e0 co<span class=\"_ _1\"/>nstruir<span class=\"_ _1\"/>e seront o<span class=\"_ _1\"/>uverts <span class=\"_ _1\"/>e<span class=\"lsd4\">t <span class=\"_ _13\"/>neutr<span class=\"_ _13\"/>es,<span class=\"_ _13\"/> c'e<span class=\"_ _13\"/>st<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">dire mis \u00e0 la dispositio<span class=\"_ _1\"/>n de tous les fournisseurs de<span class=\"_ _1\"/> services \u00e0 des </span></span></span>condition<span class=\"_ _1\"/>s non <span class=\"_ _1\"/>exclusive<span class=\"_ _1\"/>s et non<span class=\"_ _1\"/> discrimin<span class=\"_ _1\"/>atoires<span class=\"_ _1\"/> afin d<span class=\"_ _1\"/>e permet<span class=\"_ _1\"/>tre aux<span class=\"_ _1\"/> fournisseu<span class=\"_ _1\"/>rs de s<span class=\"_ _1\"/>ervices (<span class=\"_ _1\"/>Proxim<span class=\"_ _1\"/>us par ex<span class=\"_ _1\"/>emple) de<span class=\"_ _1\"/> se<span class=\"ls1 ws0\"> </span><span class=\"ws121\">conc<span class=\"_ _1\"/>urrencer<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">sur<span class=\"_ _13\"/> l<span class=\"_ _13\"/>e </span></span></span>march\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">dat<span class=\"_ _13\"/>a pe<span class=\"_ _13\"/>r<span class=\"_ _13\"/>for<span class=\"_ _13\"/>man<span class=\"_ _13\"/>t</span> <span class=\"_ _13\"/></span><span class=\"ws110\">(Gbps m<span class=\"_ _1\"/>arket)<span class=\"ls1 ws0\">. </span></span>Dans son \u00e9valuation du type de <span class=\"_ _1\"/>contr\u00f4le qu'elle exerce sur ce<span class=\"_ _1\"/>s soci\u00e9t\u00e9s (contr\u00f4le seul, contr\u00f4le conjoint o<span class=\"_ _1\"/>u influence signif<span class=\"ws119\">icative), Proximus a </span>identif<span class=\"_ _1\"/>i\u00e9 quell<span class=\"_ _1\"/>es \u00e9tai<span class=\"_ _1\"/>ent les<span class=\"_ _1\"/> activi<span class=\"_ _1\"/>t\u00e9s pe<span class=\"_ _1\"/>rtinentes<span class=\"_ _1\"/> des <span class=\"_ _1\"/>soci\u00e9t\u00e9<span class=\"_ _1\"/>s, comm<span class=\"_ _1\"/>ent le<span class=\"_ _1\"/>s <span class=\"lsd3 ws118\">d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant ces<span class=\"_ _1\"/> activit\u00e9<span class=\"_ _1\"/>s \u00e9taient<span class=\"_ _1\"/> prises <span class=\"_ _1\"/>et si ell<span class=\"_ _1\"/>e obten<span class=\"_ _1\"/>ait un </span>rendemen<span class=\"_ _1\"/>t variabl<span class=\"_ _7\"/>e de son int<span class=\"_ _1\"/>eraction<span class=\"_ _1\"/> avec el<span class=\"_ _1\"/>les, via, <span class=\"_ _1\"/>entre a<span class=\"_ _1\"/>utres, l'<span class=\"_ _1\"/>exercice<span class=\"_ _1\"/> de ses d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e vote. <span class=\"_ _1\"/>D'autres<span class=\"_ _1\"/> faits et <span class=\"_ _1\"/>circonst<span class=\"_ _1\"/>ances ont<span class=\"_ _1\"/> \u00e9gale<span class=\"_ _1\"/>ment \u00e9t<span class=\"_ _1\"/>\u00e9 pris en compte dan<span class=\"_ _1\"/>s l'\u00e9valuati<span class=\"lsd3 ws118\">on, t<span class=\"_ _1\"/>els que le<span class=\"_ _1\"/>s objectif<span class=\"_ _7\"/>s sociaux des<span class=\"_ _1\"/> soci\u00e9t\u00e9s,<span class=\"_ _7\"/> la nature e<span class=\"_ _1\"/>t les autr<span class=\"_ _1\"/>es actio<span class=\"_ _7\"/>nnaires des so<span class=\"_ _1\"/>ci\u00e9t\u00e9s,<span class=\"_ _1\"/> l'existen<span class=\"_ _1\"/>ce de<span class=\"_ _1\"/> contexte<span class=\"_ _1\"/>s </span>convenus et n\u00e9goci\u00e9<span class=\"_ _1\"/>s au pr\u00e9alable et la d\u00e9<span class=\"_ _1\"/>pendance des soci\u00e9t\u00e9s<span class=\"_ _1\"/> vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">vis de leurs actionnaires en tan<span class=\"_ _1\"/>t que sources de flux de tr\u00e9s<span class=\"lsd3 ws121\">o<span class=\"_ _1\"/>rerie </span></span></span>contribuant \u00e0 la continuit\u00e9 de leurs op\u00e9rations.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus<span class=\"_ _1\"/> a con<span class=\"_ _1\"/>clu qu'ell<span class=\"_ _1\"/>e ne cont<span class=\"_ _1\"/>r\u00f4lait pa<span class=\"_ _7\"/>s<span class=\"_ _13\"/> seule<span class=\"_ _1\"/> ces troi<span class=\"_ _1\"/>s entit\u00e9<span class=\"_ _1\"/>s car l<span class=\"_ _1\"/>es d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant l<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s iden<span class=\"_ _1\"/>tifi\u00e9es co<span class=\"_ _1\"/><span class=\"lscf ws110\">mme pertinentes <span class=\"_ _1\"/>dans le </span>context<span class=\"_ _1\"/>e des acco<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ds sig<span class=\"_ _1\"/>n\u00e9s avec l<span class=\"_ _7\"/>es co<span class=\"ls1 ws0\">-<span class=\"lsd1 ws11a\">investisseu</span></span>rs ne son<span class=\"_ _7\"/>t pas prises<span class=\"_ _1\"/> seules pa<span class=\"_ _1\"/>r Proxi<span class=\"_ _1\"/>mus. Ce<span class=\"_ _1\"/>s d\u00e9cis<span class=\"_ _1\"/>ions con<span class=\"_ _1\"/>cernent e<span class=\"_ _1\"/>ssentiel<span class=\"_ _1\"/>lement l'approbation du budge<span class=\"_ _1\"/>t, la nomination et l<span class=\"_ _1\"/>e licenciement des cad<span class=\"_ _1\"/>res sup\u00e9rieurs, la co<span class=\"_ _1\"/>mmercialisation de l'o<span class=\"_ _1\"/>ffre, la construction du r<span class=\"_ _1\"/>\u00e9seau. Par ailleurs, sur base des info<span class=\"lsd1 ws114\">rmations dont elle disposait au moment o\u00f9 <span class=\"_ _1\"/>elle a conclu qu'elle ne contr\u00f4lait pas ces<span class=\"_ _1\"/> entit\u00e9s, Proximus ne s\u2019attend <span class=\"lscf ws118\">pas<span class=\"ls1 ws0\"> \u00e0 </span></span></span>\u00eatre substantiellement la seule source de<span class=\"_ _1\"/> flux de tr\u00e9sorerie contribuant \u00e0 la continuit\u00e9 <span class=\"_ _1\"/>de l'exploitation de ces entit\u00e9s.<span class=\"ls1 ws0\"> </span>Sur <span class=\"lsd3 ws118\">cette ba<span class=\"_ _1\"/>se, le Gro<span class=\"_ _1\"/>upe a<span class=\"_ _1\"/> conclu q<span class=\"_ _1\"/>ue les inv<span class=\"_ _1\"/>estissem<span class=\"_ _1\"/>ents dan<span class=\"_ _1\"/>s Fibe<span class=\"_ _1\"/>rklaar,<span class=\"_ _1\"/> Unifiber <span class=\"_ _1\"/>et Gla<span class=\"_ _1\"/>sfaser O<span class=\"_ _1\"/>stbelgien, <span class=\"_ _1\"/>se qualif<span class=\"_ _1\"/>ient actu<span class=\"_ _1\"/>e<span class=\"lsd1 ws119\">llement et </span></span>respectiv<span class=\"_ _1\"/>ement co<span class=\"_ _1\"/>mme e<span class=\"_ _1\"/>ntrepris<span class=\"_ _1\"/>e associ\u00e9<span class=\"_ _1\"/>e, co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise et en<span class=\"_ _1\"/>treprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces co<span class=\"_ _1\"/>nclusion<span class=\"_ _1\"/>s sont contr\u00f4<span class=\"_ _1\"/>l\u00e9es p\u00e9rio<span class=\"_ _1\"/>diq<span class=\"lsd5 ws129\">uem<span class=\"_ _13\"/>ent<span class=\"_ _13\"/> \u00e0 la<span class=\"_ _13\"/> lum<span class=\"_ _13\"/>i\u00e8<span class=\"_ _13\"/>re<span class=\"_ _13\"/> de<span class=\"_ _13\"/><span class=\"lsde ws122\">s </span></span></span>crit\u00e8res<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsda ws122\">de contr<span class=\"_ _13\"/>\u00f4le<span class=\"lsd5 ws129\">, de<span class=\"_ _13\"/>s<span class=\"_ _13\"/> fai<span class=\"_ _13\"/>ts s<span class=\"_ _13\"/>ous<span class=\"_ _13\"/></span></span>-<span class=\"lscf ws110\">jacents, de la gouv<span class=\"_ _1\"/>ernance et des accor<span class=\"_ _1\"/>ds existants entre les<span class=\"_ _1\"/> actionnaires ou avec<span class=\"_ _1\"/> les soci\u00e9t\u00e9s.<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-37-2": {
   "value": "Sourc<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>rinci<span class=\"_ _13\"/>pa<span class=\"_ _13\"/>les d<span class=\"_ _13\"/>\u2019inc<span class=\"_ _13\"/>erti<span class=\"_ _13\"/>tude<span class=\"_ _13\"/>s rel<span class=\"_ _13\"/>ativ<span class=\"_ _13\"/>es a<span class=\"_ _13\"/>ux e<span class=\"_ _13\"/>sti<span class=\"_ _13\"/>mati<span class=\"_ _13\"/>ons \u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls106 ws154\">L<span class=\"_ _13\"/>itiges</span><span class=\"ff4d\">, <span class=\"_ _13\"/><span class=\"ls107 ws157\">passifs <span class=\"wsa1\">e<span class=\"_ _13\"/>t act<span class=\"_ _13\"/>ifs <span class=\"ls104 ws158\">\u00e9ventuels</span></span></span> <span class=\"ls104 ws155\">(voir an<span class=\"_ _13\"/>nexe 34)</span></span>En ce qu<span class=\"_ _1\"/>i conce<span class=\"_ _1\"/>rne les l<span class=\"_ _1\"/>itiges e<span class=\"_ _1\"/>t passifs<span class=\"_ _1\"/> \u00e9ventu<span class=\"_ _1\"/>els, l\u2019usag<span class=\"_ _1\"/>e de ju<span class=\"_ _1\"/>gemen<span class=\"_ _1\"/>t est n\u00e9c<span class=\"_ _1\"/>essaire d<span class=\"_ _1\"/>ans la d\u00e9<span class=\"_ _1\"/>termin<span class=\"_ _1\"/>ation de l<span class=\"_ _1\"/>\u2019existenc<span class=\"_ _1\"/>e <span class=\"ws123\">\u00e9ventu<span class=\"_ _1\"/>elle d\u2019u<span class=\"_ _1\"/>ne </span>obligation r\u00e9sultant d\u2019\u00e9v\u00e8n<span class=\"_ _1\"/>ements pass\u00e9s, dans l\u2019e<span class=\"_ _1\"/>stimation de la p<span class=\"_ _1\"/>robabilit\u00e9 d\u2019un d\u00e9caissement<span class=\"ls1 ws0\"> </span>\u00e9cono<span class=\"_ _1\"/>mique et dans la quantifi<span class=\"_ _1\"/>cation du d\u00e9caissement probable<span class=\"_ _1\"/> de ressources \u00e9conomi<span class=\"_ _1\"/>ques. Ce jugement e<span class=\"_ _1\"/>st revu lorsque de<span class=\"_ _1\"/> nouvelles informations<span class=\"_ _1\"/> sont disponibles et a<span class=\"lsd3 ws118\">v<span class=\"_ _1\"/>ec l\u2019ai<span class=\"_ _1\"/>de </span>d\u2019experts externes.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls108 ws159\">Valeur reco<span class=\"_ _1\"/>uvrable<span class=\"_ _1\"/> d\u2019uni<span class=\"_ _1\"/>t\u00e9s g\u00e9<span class=\"_ _1\"/>n\u00e9ratri<span class=\"_ _1\"/>ces <span class=\"_ _1\"/>de tr\u00e9s<span class=\"_ _1\"/>orerie <span class=\"_ _1\"/>comp<span class=\"ls103 ws15a\">re<span class=\"_ _1\"/>nant du goodwill<span class=\"_ _1\"/> </span></span>Les hypoth\u00e8ses cl\u00e9s <span class=\"_ _1\"/>retenues dans le cad<span class=\"_ _1\"/>re du test de pe<span class=\"_ _1\"/>rte de valeur pour d\u00e9te<span class=\"_ _1\"/>rminer la valeur recou<span class=\"_ _1\"/>vrable d\u2019unit\u00e9s g\u00e9n\u00e9ratr<span class=\"lsd4 ws94\">ices de tr<span class=\"_ _13\"/>\u00e9s<span class=\"_ _13\"/>orer<span class=\"_ _13\"/>ie </span>auxquelles un goodwill est allou\u00e9 <span class=\"_ _1\"/>sont comment\u00e9es dans l\u2019annexe 3 (Goodwill). <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls107 wsa1\">H<span class=\"_ _13\"/>ypot<span class=\"_ _13\"/>h\u00e8ses ac<span class=\"_ _13\"/>tuariell<span class=\"_ _13\"/>es relat<span class=\"_ _13\"/>ives \u00e0 la valo<span class=\"_ _13\"/>risat<span class=\"_ _13\"/>ion d<span class=\"_ _13\"/>es obli<span class=\"_ _13\"/>gations li\u00e9<span class=\"_ _13\"/>es aux avant<span class=\"_ _13\"/>ages o<span class=\"_ _13\"/>ctr<span class=\"_ _13\"/>oy\u00e9s aux empl<span class=\"_ _13\"/>oy\u00e9s et d<span class=\"_ _13\"/>es </span>actifs d<span class=\"_ _13\"/>es plan<span class=\"_ _13\"/>s Le Groupe <span class=\"lscc ws10f\">offre<span class=\"ls1 ws0\"> </span></span>plusieurs plans d\u2019av<span class=\"_ _1\"/>antages aux collaborateurs, tel<span class=\"_ _1\"/>s que des plans de<span class=\"_ _1\"/> pension, des pla<span class=\"_ _1\"/>ns pr\u00e9voyant d\u2019autres av<span class=\"_ _1\"/>antages <span class=\"lsd5 ws94\">post<span class=\"_ _13\"/>\u00e9r<span class=\"_ _13\"/>ie<span class=\"_ _13\"/>ur<span class=\"_ _13\"/>s </span>\u00e0 l\u2019emploi et des in<span class=\"_ _1\"/>demnit\u00e9s de fin de cont<span class=\"_ _1\"/>rat. Les hypoth\u00e8ses cl<span class=\"_ _1\"/>\u00e9s utilis\u00e9es dans la d\u00e9te<span class=\"_ _1\"/>rmination des obligations, des a<span class=\"_ _1\"/>ctifs ainsi que du <span class=\"_ _1\"/>co\u00fbt p\u00e9riodique net, sont di<span class=\"_ _1\"/>scut\u00e9es dans l\u2019annex<span class=\"_ _1\"/>e 11 (Actifs et pa<span class=\"_ _1\"/>ssifs de pension, aut<span class=\"_ _1\"/>res avantages po<span class=\"lsd2 ws0\">st\u00e9<span class=\"_ _1\"/>rieurs \u00e0 l<span class=\"_ _1\"/>'emploi<span class=\"_ _1\"/> et ind<span class=\"_ _1\"/>emnit\u00e9<span class=\"_ _1\"/>s de fin<span class=\"_ _1\"/> de cont<span class=\"_ _1\"/>rat). <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls108 ws159\">Estimati<span class=\"_ _1\"/>on de la<span class=\"_ _1\"/> dur\u00e9e d<span class=\"_ _1\"/>\u2019utili<span class=\"_ _1\"/>t\u00e9<span class=\"ls1 ws0\"> </span></span>Les immobilisations corpo<span class=\"_ _1\"/>relles sont amorties lin\u00e9a<span class=\"_ _1\"/>irement afin d\u2019en r\u00e9partir la<span class=\"_ _1\"/> valeur amortissable sys<span class=\"_ _1\"/>t\u00e9matiquement sur leu<span class=\"_ _1\"/>r dur\u00e9e d\u2019utilit\u00e9. Le montant amortissable<span class=\"ls1 ws0\"> </span><span class=\"ws110\">est le co\u00fb<span class=\"_ _1\"/>t d\u2019acquisition sous d<span class=\"_ _1\"/>\u00e9duction de la valeur r\u00e9sidu<span class=\"_ _1\"/>elle. <span class=\"ls1 ws0\"> </span></span>La dur\u00e9e d\u2019utilit\u00e9 d\u2019un<span class=\"_ _1\"/> actif est estim\u00e9e d<span class=\"_ _1\"/>e mani\u00e8re r\u00e9aliste tenan<span class=\"_ _1\"/>t compte de l\u2019exp\u00e9rience<span class=\"_ _1\"/> du Groupe avec des <span class=\"_ _1\"/>immobilisation<span class=\"lsdd ws125\">s simi<span class=\"_ _13\"/>lair<span class=\"_ _13\"/>es et<span class=\"_ _13\"/> fait<span class=\"_ _13\"/> </span>l\u2019objet d\u2019une r\u00e9vision au<span class=\"_ _1\"/> moins annuelleme<span class=\"lsd3 ws118\">nt.<span class=\"_ _1\"/> Les eff<span class=\"_ _1\"/>ets des <span class=\"_ _1\"/>r\u00e9visio<span class=\"_ _1\"/>ns des du<span class=\"_ _1\"/>r\u00e9es d\u2019u<span class=\"_ _1\"/>tilit\u00e9 so<span class=\"_ _1\"/>nt reco<span class=\"_ _1\"/>nnus <span class=\"_ _1\"/>de mani\u00e8<span class=\"_ _1\"/>re prospect<span class=\"_ _1\"/>ive.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls107 wsa1\">P<span class=\"_ _13\"/>roc<span class=\"_ _13\"/>\u00e9dure<span class=\"_ _13\"/>s fiscales</span><span class=\"ff51\"> <span class=\"ff4d ls106 wsf\">: L<span class=\"_ _13\"/>itige</span><span class=\"ff4d\"> <span class=\"_ _13\"/><span class=\"ls107 wsa1\">avec les aut<span class=\"_ _13\"/>orit\u00e9s f<span class=\"_ _13\"/>iscales <span class=\"ls103 ws15b\">indiennes</span></span> </span></span>BICS a re\u00e7u des av<span class=\"_ _1\"/>ertissements extraits<span class=\"_ _1\"/> de r\u00f4le de pr\u00e9compt<span class=\"_ _1\"/>e mobilier \u00e9mis pa<span class=\"_ _1\"/>r les autorit\u00e9s fiscales <span class=\"_ _1\"/>indiennes concernant de<span class=\"_ _1\"/><span class=\"lsd3 ws118\">s paiem<span class=\"_ _1\"/>ents effec<span class=\"_ _1\"/>tu\u00e9s </span>par un r\u00e9sident fiscal indien au profit de BICS entre le 1er avril 2007 <span class=\"_ _1\"/>et le 31 mars 2012. BICS a introduit <span class=\"lsd3 ws118\">des <span class=\"_ _1\"/>r\u00e9clamation<span class=\"_ _7\"/>s<span class=\"_ _13\"/> contr<span class=\"_ _1\"/>e les av<span class=\"_ _1\"/>ertiss<span class=\"_ _1\"/>ements </span>extraits de r\u00f4le relat<span class=\"_ _1\"/>ifs aux p\u00e9riodes du 1er av<span class=\"_ _1\"/>ril 2007 au 31 ma<span class=\"_ _1\"/>rs 2012 aupr\u00e8s <span class=\"_ _1\"/>des tribunaux indiens co<span class=\"_ _1\"/>mp\u00e9tents, s'opposant aux auto<span class=\"_ _1\"/>rit\u00e9s fiscales indiennes arguant que l<span class=\"_ _1\"/>e pr\u00e9compte mob<span class=\"_ _1\"/>ilier indien est d\u00fb sur <span class=\"_ _1\"/>ces<span class=\"ls1 ws0\"> </span>paiements. En outre,<span class=\"_ _1\"/> BICS conteste l\u2019enr\u00f4lem<span class=\"_ _1\"/>ent pour la p\u00e9riod<span class=\"_ _1\"/>e du 1er avril 2008 au 31 ma<span class=\"_ _1\"/>rs 2011 sur base d\u2019<span class=\"_ _1\"/>arguments proc\u00e9duraux. Le<span class=\"_ _1\"/> montant de la d<span class=\"_ _1\"/>ette \u00e9ventuelle y comp<span class=\"_ _1\"/>ris les int\u00e9r\u00eats de retar<span class=\"_ _1\"/>d ne <span class=\"ws113\">devrait pas </span>exc\u00e9der EUR 33 million<span class=\"_ _1\"/>s. BICS n'a pas pay<span class=\"lsd1 ws114\">\u00e9 le<span class=\"_ _1\"/>s montants <span class=\"lsd5 ws94\">dem<span class=\"_ _13\"/>an<span class=\"_ _13\"/>d\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et n'a pas comptabili<span class=\"_ _1\"/>s\u00e9 de provision. La d<span class=\"_ _1\"/>irection consid\u00e8re que<span class=\"_ _1\"/> la position prise </span></span></span></span>dans les \u00e9tats financi<span class=\"_ _1\"/>ers refl\u00e8te la <span class=\"_ _1\"/>meilleure estimation du <span class=\"_ _1\"/>r\u00e9sultat final probable.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-38-3": {
   "value": "Conversion de devises Les \u00e9ta<span class=\"_ _1\"/>ts financi<span class=\"_ _1\"/>ers indiv<span class=\"_ _1\"/>iduels<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>q<span class=\"lscf ws110\">ue filiale du Group<span class=\"_ _1\"/>e sont \u00e9tablis dans la<span class=\"_ _1\"/> devise de l\u2019environnem<span class=\"_ _1\"/>ent \u00e9conomique principal<span class=\"_ _1\"/> dans lequel l\u2019entit<span class=\"_ _1\"/>\u00e9 </span>exerce <span class=\"_ _1\"/>ses activ<span class=\"_ _1\"/>it\u00e9s. Qua<span class=\"_ _1\"/>nd les fa<span class=\"_ _1\"/>cteur<span class=\"_ _1\"/>s en prend<span class=\"_ _7\"/>r<span class=\"_ _13\"/>e en <span class=\"_ _1\"/>compte s<span class=\"_ _1\"/>uivant l\u2019I<span class=\"_ _1\"/>AS 21 p<span class=\"_ _1\"/>our d\u00e9t<span class=\"_ _1\"/>erminer la<span class=\"_ _1\"/> devise f<span class=\"_ _1\"/>onction<span class=\"_ _1\"/>nelle son<span class=\"_ _1\"/>t a<span class=\"lsd1 ws114\">mbivalents et la devi<span class=\"lsd4 ws128\">se </span></span>fonctionnelle ne va pas de soi, le <span class=\"_ _1\"/>management exerce son jugemen<span class=\"_ _1\"/>t afin de d\u00e9terminer la devise fonct<span class=\"_ _1\"/>ionnelle qui repr\u00e9sente de mani\u00e8r<span class=\"_ _1\"/>e la plus fid\u00e8le l<span class=\"_ _1\"/>es effets<span class=\"_ _1\"/> \u00e9conom<span class=\"_ _1\"/>iques r\u00e9s<span class=\"_ _1\"/>ultant d<span class=\"_ _1\"/>es tra<span class=\"_ _1\"/>nsaction<span class=\"_ _1\"/>s, des \u00e9v<span class=\"_ _1\"/>\u00e8nemen<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>es condit<span class=\"_ _1\"/>ions les<span class=\"_ _1\"/> sous<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">tendan<span class=\"_ _13\"/>t.</span> </span>L<span class=\"lsd3 ws118\">es op\u00e9ra<span class=\"_ _1\"/>tions en <span class=\"_ _1\"/>devise<span class=\"_ _1\"/>s \u00e9trang<span class=\"_ _1\"/>\u00e8res sont<span class=\"_ _1\"/> reconnu<span class=\"_ _1\"/>es en d<span class=\"_ _1\"/>evises f<span class=\"_ _1\"/>onctionnell<span class=\"_ _7\"/>es d\u00e8s leur p<span class=\"_ _1\"/>remier en<span class=\"_ _1\"/>regi<span class=\"_ _1\"/>strement, au<span class=\"_ _7\"/> t<span class=\"_ _13\"/>aux d<span class=\"_ _1\"/>e chan<span class=\"lscf ws110\">ge e<span class=\"_ _1\"/>n vigueur \u00e0 la </span></span>date de la transaction. Les actifs e<span class=\"_ _1\"/>t passifs mon\u00e9taires libell\u00e9s en devi<span class=\"_ _1\"/>ses \u00e9trang\u00e8res sont convertis dans la d<span class=\"lsd3 ws118\">ev<span class=\"_ _1\"/>ise fon<span class=\"_ _1\"/>ctionnell<span class=\"_ _1\"/>e de l\u2019<span class=\"_ _1\"/>entit\u00e9 \u00e0 la<span class=\"_ _1\"/> date </span>de cl\u00f4ture sur la bas<span class=\"_ _1\"/>e du taux de c<span class=\"_ _1\"/>hange en vigueur \u00e0 <span class=\"_ _1\"/>cette date. <span class=\"lsd2 ws0\">Les<span class=\"_ _1\"/> actifs e<span class=\"_ _1\"/>t pass<span class=\"_ _1\"/>ifs non<span class=\"ls1\">-<span class=\"lscf ws110\">mon<span class=\"_ _1\"/>\u00e9taires en devi<span class=\"_ _1\"/>ses \u00e9trang\u00e8res ne sont<span class=\"_ _1\"/> pas r\u00e9\u00e9valu\u00e9s. </span></span></span>Les \u00e9ca<span class=\"_ _1\"/>rts de chan<span class=\"_ _1\"/>ge net<span class=\"_ _1\"/>s surven<span class=\"_ _1\"/>ant lo<span class=\"_ _1\"/>rs de la co<span class=\"_ _1\"/>nversio<span class=\"_ _1\"/>n des a<span class=\"_ _1\"/>ctifs et d<span class=\"_ _1\"/>es pas<span class=\"_ _1\"/>sifs mon<span class=\"_ _1\"/>\u00e9taires so<span class=\"_ _1\"/>nt insc<span class=\"_ _1\"/>rits au<span class=\"_ _1\"/> poste \"d\u00e9<span class=\"_ _1\"/>penses<span class=\"_ _1\"/> non li\u00e9e<span class=\"_ _1\"/>s \u00e0 la f<span class=\"_ _1\"/>orce de travail\" dans le <span class=\"_ _1\"/>compte de r\u00e9sultats de<span class=\"_ _1\"/> l'exercice au cours duqu<span class=\"_ _1\"/>el ils sont survenus.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-41-3": {
   "value": "\u00c9tats financiers des activit\u00e9s \u00e0 l\u2019\u00e9tranger Le Groupe d\u00e9termine la devise fonctionnelle (i.e. la devise de l\u2019environnement \u00e9conomique principal dans lequel la filiale exerce ses activit\u00e9s) individuellement pour chaque filiale faisant partie du p\u00e9rim\u00e8tre de consolidation. Les \u00e9tablissements \u00e0 l\u2019\u00e9tranger faisant partie int\u00e9grante de la maison m\u00e8re (Proximus SA) i.e. menant leurs affaires comme si elles \u00e9taient une extension des op\u00e9rations de la maison m\u00e8re, ont l\u2019euro comme devise fonctionnelle.  Les r\u00e9sultats et la position financi\u00e8re d\u2019entit\u00e9s ayant une devise fonctionnelle autre que l\u2019euro sont reprises dans les comptes du Groupe Proximus comme suit\u202f: \u2022 Les actifs et passifs (y compris les comparatifs) sont convertis au taux de cl\u00f4ture \u00e0 la date des \u00e9tats financiers. \u2022 Les produits et les charges sont convertis au taux de change en vigueur \u00e0 la date de la transaction. \u2022 Les int\u00e9r\u00eats minoritaires sont convertis au taux de change en vigueur \u00e0 la date de la transaction. \u2022 Tous les \u00e9carts de change qui en r\u00e9sultent sont reconnus parmi les autres \u00e9l\u00e9ments du r\u00e9sultat global relatif \u00e0 cette entit\u00e9 \u00e9trang\u00e8re etpris dans le compte de r\u00e9sultat. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-4": {
   "value": "Goodwill Le Goodw<span class=\"_ _1\"/>ill rep<span class=\"_ _1\"/>r\u00e9sente l\u2019<span class=\"_ _1\"/>exc\u00e8s d<span class=\"_ _1\"/>e la somm<span class=\"_ _1\"/>e de la<span class=\"_ _1\"/> contrep<span class=\"_ _1\"/>artie t<span class=\"_ _1\"/>ransf\u00e9r\u00e9e,<span class=\"_ _1\"/> du mon<span class=\"_ _1\"/>tant des <span class=\"_ _1\"/>\u00e9ventuel<span class=\"_ _7\"/>s<span class=\"_ _13\"/> int\u00e9r\u00eat<span class=\"_ _1\"/>s minori<span class=\"_ _1\"/>taires e<span class=\"_ _1\"/>t d<span class=\"lsd5 ws129\">e la<span class=\"_ _13\"/> jus<span class=\"_ _13\"/>te<span class=\"_ _13\"/> vale<span class=\"_ _13\"/>ur<span class=\"_ _13\"/> de<span class=\"_ _13\"/> la </span>participation pr\u00e9alablement d\u00e9tenue par rapp<span class=\"ws110\">ort \u00e0 la j<span class=\"_ _1\"/>uste valeur net<span class=\"_ _1\"/>te des actifs, passifs et pa<span class=\"_ _1\"/>ssifs \u00e9ventuels identifiables<span class=\"_ _1\"/> acquis dans le cadr<span class=\"_ _1\"/>e d\u2019un </span>regroupem<span class=\"_ _7\"/>ent d'entrep<span class=\"_ _1\"/>rises. Lo<span class=\"_ _1\"/>rsque le<span class=\"_ _1\"/> Groupe <span class=\"_ _1\"/>acquiert l<span class=\"_ _7\"/>e contr\u00f4le, l<span class=\"_ _1\"/>a participa<span class=\"_ _7\"/>ti<span class=\"_ _13\"/>on p<span class=\"_ _1\"/>r\u00e9c\u00e9demmen<span class=\"_ _7\"/>t<span class=\"_ _13\"/> d\u00e9tenu<span class=\"_ _1\"/>e est l<span class=\"_ _1\"/>e cas \u00e9ch<span class=\"_ _1\"/>\u00e9ant r<span class=\"_ _1\"/>\u00e9\u00e9valu\u00e9e \u00e0<span class=\"_ _1\"/> la juste<span class=\"_ _1\"/> v<span class=\"lscf ws110\">aleur au travers du <span class=\"_ _1\"/>compte de r\u00e9<span class=\"_ _1\"/>sultats. <span class=\"ls1 ws0\"> </span></span>Les changements dan<span class=\"_ _1\"/>s les contreparties \u00e9v<span class=\"_ _1\"/>entuelles et inclus dans l<span class=\"_ _1\"/>a contrepartie transf\u00e9r\u00e9e mo<span class=\"_ _1\"/>difient le goodw<span class=\"_ _1\"/>ill quand ils se produis<span class=\"_ _1\"/>ent au cours de la p\u00e9riode d\u2019allo<span class=\"_ _1\"/>cation provisoire du p<span class=\"_ _1\"/>rix et quand ils conc<span class=\"_ _1\"/>ernent des faits et ci<span class=\"_ _1\"/>rconstances existants <span class=\"_ _1\"/>\u00e0 la date d\u2019acquisition.<span class=\"_ _1\"/> Dans les autres cas, <span class=\"_ _1\"/>en fonction<span class=\"_ _1\"/> de la cla<span class=\"_ _1\"/>ssifica<span class=\"_ _1\"/>tion de c<span class=\"_ _1\"/>es co<span class=\"_ _1\"/>ntrepartie<span class=\"_ _1\"/>s \u00e9ven<span class=\"_ _1\"/>tuelles pa<span class=\"_ _1\"/>rmi le<span class=\"_ _1\"/>s capitaux<span class=\"_ _1\"/> propre<span class=\"_ _1\"/>s ou non,<span class=\"_ _1\"/> les cha<span class=\"_ _1\"/>ngements <span class=\"_ _1\"/>sont en<span class=\"_ _1\"/>regi<span class=\"lsd1 ws114\">str\u00e9s via le<span class=\"_ _1\"/>s capitaux </span>propres<span class=\"_ _13\"/> ou le comp<span class=\"lsdd ws125\">te d<span class=\"_ _13\"/>e r\u00e9s<span class=\"_ _13\"/>ulta<span class=\"_ _13\"/>ts. <span class=\"ls1 ws0\"> </span></span>Les frais connexes \u00e0 l\u2019ac<span class=\"_ _1\"/>quisition sont imm\u00e9dia<span class=\"_ _1\"/>tement pris en compt<span class=\"_ _1\"/>e de r\u00e9sultats et le<span class=\"_ _1\"/>s int\u00e9r\u00eats minoritaires sont<span class=\"_ _1\"/> \u00e9valu\u00e9s, \u00e0 la date<span class=\"_ _1\"/> d\u2019acquisition, soit \u00e0 leur juste valeur, soit selon l<span class=\"_ _1\"/>eur quote<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">part dans l\u2019actif n<span class=\"_ _1\"/>et la soci\u00e9t\u00e9 acquise<span class=\"lsd2 ws0\">.<span class=\"_ _1\"/> Ce choix<span class=\"_ _1\"/> se fa<span class=\"_ _1\"/>it tran<span class=\"_ _1\"/>saction p<span class=\"_ _1\"/>ar tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>. <span class=\"ls1\"> </span></span></span></span>Le goodwill est r<span class=\"_ _1\"/>econnu au co\u00fbt d\u2019acqui<span class=\"_ _1\"/>sition et n\u2019est pas amor<span class=\"_ _1\"/>ti mais est soumis \u00e0<span class=\"_ _1\"/> un test annuel de p<span class=\"_ _1\"/>erte de valeur au niv<span class=\"_ _1\"/>e<span class=\"ws113\">au de <span class=\"_ _13\"/>l\u2019unit\u00e9 g\u00e9n\u00e9ratrice </span>de tr\u00e9sorerie \u00e0 laquelle<span class=\"_ _1\"/> il est rattach\u00e9 ain<span class=\"_ _1\"/>si que quand il y <span class=\"_ _1\"/>a une indication de pe<span class=\"_ _1\"/>rte de valeur au niv<span class=\"_ _1\"/>eau de l\u2019unit\u00e9 g\u00e9n\u00e9ratrice d<span class=\"_ _1\"/>e tr\u00e9sorerie \u00e0 laquelle le goodwill a \u00e9t\u00e9 r<span class=\"_ _1\"/>attach\u00e9. Le Grou<span class=\"_ _1\"/>pe suit le goodwill au niv<span class=\"_ _1\"/>eau des segments op<span class=\"_ _1\"/>\u00e9rationnels, celui<span class=\"ls1 ws0\">-</span>ci ref<span class=\"_ _1\"/>l\u00e9tant la mani\u00e8re dont le G<span class=\"_ _1\"/>roupe g\u00e8re ses op\u00e9r<span class=\"lsdd ws11b\">a<span class=\"_ _13\"/>tion<span class=\"_ _13\"/>s.<span class=\"ls1 ws0\"> </span></span>Immobilisations incorporelles avec une dur\u00e9e de vie limit\u00e9e Les immo<span class=\"_ _1\"/>bilisatio<span class=\"_ _1\"/>ns inco<span class=\"_ _1\"/>rporelles <span class=\"_ _1\"/>compren<span class=\"_ _1\"/>nent prin<span class=\"_ _1\"/>cipalem<span class=\"_ _1\"/>ent la lic<span class=\"_ _1\"/>ence GSM<span class=\"_ _1\"/> (Global<span class=\"_ _1\"/> System<span class=\"_ _1\"/> for Mob<span class=\"_ _1\"/>ile commun<span class=\"_ _7\"/>ications), la<span class=\"_ _1\"/> lic<span class=\"lsd1 ws114\">ence UMTS </span>(Universal Mobile Telecommunication System), l<span class=\"_ _1\"/>es lic<span class=\"lsd3 ws121\">ences spe<span class=\"_ _1\"/>ctres <span class=\"_ _1\"/>4G<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et 5G<span class=\"lscf ws110\">, les client<span class=\"_ _1\"/>\u00e8les et marque<span class=\"_ _1\"/>s acquises lors de regroup<span class=\"_ _1\"/>ements </span></span></span>d\u2019entreprises, des logiciel<span class=\"_ _1\"/>s d\u00e9velopp\u00e9s au sein<span class=\"_ _1\"/> ou acquis en dehor<span class=\"_ _1\"/>s du Groupe et d\u2019aut<span class=\"_ _1\"/>res immobilisations incorporelles<span class=\"_ _1\"/> telles que les droits de footb<span class=\"_ _1\"/>all et de d<span class=\"_ _7\"/>iffusion. <span class=\"ls1\"> </span>Le<span class=\"lscf ws110\">s immobilisations inco<span class=\"_ _1\"/>rporelles ayant une dur\u00e9e d<span class=\"_ _1\"/>e vie d\u00e9termin\u00e9e acqu<span class=\"_ _1\"/>ises s\u00e9par\u00e9ment son<span class=\"_ _1\"/>t \u00e9valu\u00e9es lors de<span class=\"_ _1\"/> leur comptabilisa<span class=\"lsd2 ws0\">tion<span class=\"_ _1\"/> initia<span class=\"_ _1\"/>le \u00e0 l<span class=\"_ _1\"/>eur </span></span>co\u00fbt d\u2019acquisition. Seule<span class=\"ls1 ws0\"> <span class=\"lsd2\">la<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>e fixe d<span class=\"_ _1\"/>u prix<span class=\"_ _1\"/> est activ<span class=\"_ _7\"/>\u00e9e. Le co\u00fbt<span class=\"_ _1\"/> d\u2019acq<span class=\"_ _1\"/>uisition d<span class=\"_ _1\"/>es immo<span class=\"_ _1\"/>bilis<span class=\"_ _1\"/>ations in<span class=\"_ _1\"/>corp<span class=\"_ _1\"/><span class=\"lscf ws110\">orelles acquises dans le <span class=\"_ _1\"/>cadre d\u2019un </span></span></span>regroupement d\u2019entrepri<span class=\"_ _1\"/>ses est leur juste valeu<span class=\"_ _1\"/>r \u00e0 la date d\u2019acquisi<span class=\"_ _1\"/>tion.<span class=\"ls1 ws0\"> </span>Le Groupe capitalise<span class=\"_ _1\"/> certains frais encourus da<span class=\"_ _1\"/>ns le cadre de l'achat<span class=\"_ _1\"/> ou du d\u00e9veloppem<span class=\"_ _1\"/>ent de logiciels \u00e0 usag<span class=\"_ _1\"/>e interne<span class=\"ls1 ws0\"> <span class=\"lsd2 ws117\">ainsi q<span class=\"_ _1\"/>ue certain<span class=\"_ _1\"/>s co\u00fbts de<span class=\"ls1 ws0\"> </span></span></span>production media<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">lorsque l<span class=\"_ _1\"/>es conditions suivantes sont r\u00e9unies : c<span class=\"_ _1\"/>es frais sont identifiables, le Groupe c<span class=\"_ _1\"/>ontr\u00f4le les actifs concern\u00e9s et les <span class=\"_ _1\"/><span class=\"lscf ws118\">avantages </span></span></span>futurs<span class=\"_ _1\"/> li\u00e9s \u00e0 l<span class=\"_ _1\"/>\u2019utilisa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e ces ac<span class=\"_ _1\"/>tifs son<span class=\"_ _1\"/>t prob<span class=\"_ _1\"/>ables. <span class=\"_ _1\"/><span class=\"ls1\"> </span>Le Groupe entre dan<span class=\"_ _1\"/>s des solutions SaaS <span class=\"_ _1\"/>et paie une redevan<span class=\"_ _1\"/>ce en \u00e9change du d<span class=\"_ _1\"/>roit d\u2019acc\u00e9der aux lo<span class=\"_ _1\"/>giciels d\u2019application du f<span class=\"_ _1\"/>ournisseur pour une<span class=\"_ _1\"/> p\u00e9riode convenue. Le G<span class=\"_ _1\"/>roupe reconna\u00eet u<span class=\"_ _1\"/>n actif, \u00e0 la date d\u2019<span class=\"_ _1\"/>entr\u00e9e en vigueur du con<span class=\"_ _1\"/>trat, pour le logiciel<span class=\"_ _1\"/> dans une solution <span class=\"lsd4 ws94\">de \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsda ws114\">cloud<span class=\"ls1 ws0\">-</span></span></span><span class=\"ws118\">computing<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb </span></span></span>s\u2019<span class=\"lsd1 ws114\">il en </span><span class=\"lsdd\">obtie<span class=\"_ _13\"/>nt <span class=\"_ _13\"/>le c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/></span>\u00f4<span class=\"lsd1 ws11a\">le </span>\u00e0 <span class=\"lscf ws110\">cette date. Ceci s<span class=\"_ _1\"/>e produit quant au d<span class=\"ls1 ws0\">\u00e9</span><span class=\"ws113\">b<span class=\"_ _1\"/>ut du contrat<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Le Groupe a le dro<span class=\"_ _1\"/>it contractuellement de p<span class=\"_ _1\"/>rendre possession du lo<span class=\"_ _1\"/>giciel pendant la p\u00e9<span class=\"_ _1\"/>riode d\u2019h\u00e9bergement san<span class=\"_ _1\"/>s p\u00e9nalit\u00e9</span>signifi<span class=\"_ _1\"/>cative, et \u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Il e<span class=\"_ _13\"/>st possible pou<span class=\"_ _1\"/>r le Groupe de fa<span class=\"_ _1\"/>ir<span class=\"lsd3 ws118\">e tourner<span class=\"_ _1\"/> le logici<span class=\"_ _1\"/>el sur <span class=\"_ _1\"/>ses prop<span class=\"_ _1\"/>res \u00e9quip<span class=\"_ _1\"/>ements<span class=\"_ _1\"/> ou de con<span class=\"_ _1\"/>tracte<span class=\"_ _1\"/>r avec un<span class=\"_ _1\"/>e autre pa<span class=\"_ _7\"/>r<span class=\"_ _13\"/>tie non<span class=\"_ _1\"/> li\u00e9e </span></span>au fourn<span class=\"_ _1\"/>isseur en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e son h\u00e9b<span class=\"_ _1\"/>ergem<span class=\"_ _1\"/>ent<span class=\"ls1 ws0\">. </span>Les r\u00e8gles d\u2019\u00e9valuation d<span class=\"_ _1\"/>u Groupe pr\u00e9voient de<span class=\"_ _1\"/> capitaliser les droits <span class=\"_ _1\"/>de diffusion de matche<span class=\"_ _1\"/>s de football et tous<span class=\"_ _1\"/> les autres droits d<span class=\"_ _1\"/>e diffusion de manifestations sportives pluri<span class=\"ls1 ws0\">-</span><span class=\"ws110\">saiso<span class=\"_ _1\"/>nni\u00e8res, pour la dur\u00e9e total<span class=\"_ _1\"/>e du contrat, et \u00e0 <span class=\"_ _1\"/>comptabiliser le pas<span class=\"_ _1\"/>sif correspondant (pour la d<span class=\"_ _1\"/>ur\u00e9e totale du </span>contra<span class=\"_ _1\"/>t).<span class=\"ls1 ws0\"> </span>Pour des contrats av<span class=\"_ _1\"/>ec d\u2019autres chaines de t\u00e9l<span class=\"_ _1\"/>\u00e9vision, le Groupe act<span class=\"_ _1\"/>ive le montant por<span class=\"_ _1\"/>tant sur la p\u00e9riode compl<span class=\"_ _1\"/>\u00e8te du contrat, <span class=\"_ _1\"/>\u00e9tant donn\u00e9 que le contenu est consid\u00e9r<span class=\"_ _1\"/>\u00e9 comme suffisamment iden<span class=\"_ _1\"/>tifiable (la principale pa<span class=\"_ _1\"/>rtie du contenu est d\u00e9j\u00e0<span class=\"_ _1\"/> produite) pou<span class=\"_ _1\"/>r la partie non <span class=\"ws113\">r\u00e9siliable du contrat </span>(g\u00e9n\u00e9ralement 18 moi<span class=\"_ _1\"/>s \u00e0 3 ans).<span class=\"ls1 ws0\">  </span>La soci\u00e9t\u00e9 continue \u00e0 <span class=\"_ _1\"/>surveiller les normes <span class=\"_ _1\"/>et guidances comptable<span class=\"_ _1\"/>s dans ce domaine<span class=\"_ _1\"/> pour lequel il y a <span class=\"_ _1\"/>peu de litt\u00e9rature. <span class=\"ls1 ws0\"> </span>Les immobilisations inco<span class=\"_ _1\"/>rporelles avec une dur\u00e9e d<span class=\"_ _1\"/>e vie limit\u00e9e, sont<span class=\"_ _1\"/> comptabilis\u00e9es au co\u00fbt d'acqu<span class=\"_ _1\"/>isition, d\u00e9duction faite <span class=\"_ _1\"/>d<span class=\"lsde ws145\">es a<span class=\"_ _13\"/>m<span class=\"lsd4 ws94\">ort<span class=\"_ _13\"/>issem<span class=\"_ _13\"/>ents<span class=\"_ _13\"/> et<span class=\"_ _13\"/> </span></span>pertes de valeur cu<span class=\"_ _1\"/>mul\u00e9es. La valeur r\u00e9siduelle <span class=\"_ _1\"/>de ces immobilisatio<span class=\"_ _1\"/>ns incorporelles est estim<span class=\"_ _1\"/>\u00e9e \u00e9gale \u00e0 z\u00e9ro. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les client\u00e8les et marq<span class=\"_ _1\"/>ues acquises lor<span class=\"_ _1\"/>s de regroupements d\u2019en<span class=\"_ _1\"/>treprises sont amorti<span class=\"_ _1\"/>es lin\u00e9airement pendant leur <span class=\"_ _1\"/>dur\u00e9e de vie u<span class=\"lsd2 ws115\">til<span class=\"_ _1\"/><span class=\"lsce ws10f\">e estim\u00e9e (3 \u00e0 20 </span></span>ans). A l<span class=\"_ _1\"/>\u2019exce<span class=\"_ _1\"/>ption d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s dont l<span class=\"_ _7\"/>a dur\u00e9e de v<span class=\"_ _1\"/>ie est b<span class=\"_ _1\"/>as\u00e9e su<span class=\"_ _1\"/>r des<span class=\"_ _1\"/> limitat<span class=\"_ _1\"/>ions co<span class=\"_ _1\"/>ntract<span class=\"_ _1\"/>uelles o<span class=\"_ _1\"/>u refl\u00e9<span class=\"_ _1\"/>tant l<span class=\"_ _1\"/>es inten<span class=\"_ _1\"/>tions<span class=\"_ _1\"/> <span class=\"lscf ws110\">du management <span class=\"_ _1\"/>quant \u00e0 leur </span>utilisation, la dur\u00e9e de<span class=\"_ _1\"/> vie de chaque actif e<span class=\"_ _1\"/>st \u00e9tablie de mani\u00e8re con<span class=\"_ _1\"/>sistante avec le flux de<span class=\"_ _1\"/> tr\u00e9sorerie attendus <span class=\"_ _1\"/>dans le mod\u00e8le d\u2019\u00e9valua<span class=\"_ _1\"/>tion pour des tels actifs. C\u2019est <span class=\"_ _1\"/>d\u00e9fini de telle f<span class=\"_ _1\"/>a\u00e7on que la valeur cumul\u00e9<span class=\"_ _1\"/>e des flux de tr\u00e9sor<span class=\"_ _1\"/>erie attendus et actual<span class=\"_ _1\"/>is\u00e9s de chaque ac<span class=\"ws113\">tif pendant cette dur\u00e9e de </span>vie rep<span class=\"_ _1\"/>r\u00e9sente <span class=\"_ _1\"/>environ 90<span class=\"_ _7\"/>%<span class=\"_ _13\"/> de to<span class=\"_ _1\"/>us les fl<span class=\"_ _1\"/><span class=\"lscf ws110\">ux de cash attendus<span class=\"_ _1\"/> de cet actif. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Les licen<span class=\"_ _1\"/>ces spec<span class=\"_ _1\"/>tres GS<span class=\"_ _1\"/>M, UMTS<span class=\"_ _1\"/>, 4G et <span class=\"_ _1\"/>5G, le<span class=\"_ _1\"/>s autres <span class=\"_ _1\"/>immobil<span class=\"_ _1\"/>isations in<span class=\"_ _7\"/>corporelles e<span class=\"_ _1\"/>t les imm<span class=\"_ _1\"/>obilisat<span class=\"_ _1\"/>ions d\u00e9v<span class=\"_ _1\"/>elopp\u00e9e<span class=\"_ _1\"/>s au sei<span class=\"lscf ws110\">n <span class=\"_ _1\"/>du Groupe ayan<span class=\"_ _1\"/>t </span>toutes u<span class=\"_ _1\"/>ne du<span class=\"_ _1\"/>r\u00e9e de v<span class=\"_ _1\"/>ie lim<span class=\"_ _1\"/>it\u00e9e, so<span class=\"_ _1\"/>nt amor<span class=\"_ _1\"/>ties lin<span class=\"_ _1\"/>\u00e9aireme<span class=\"_ _1\"/>nt sur l<span class=\"_ _7\"/>eur <span class=\"lscf ws110\">dur\u00e9e de vie utile <span class=\"_ _1\"/>estim\u00e9e. L'amortissement <span class=\"_ _1\"/>commence quand l'immobilisation </span>incorpo<span class=\"_ _1\"/>relle est p<span class=\"_ _1\"/>r\u00eate pou<span class=\"_ _1\"/>r l'u<span class=\"_ _1\"/>sage auquel<span class=\"_ _1\"/> elle es<span class=\"_ _1\"/>t destin\u00e9<span class=\"_ _1\"/>e. Les<span class=\"_ _1\"/> dur\u00e9es d<span class=\"_ _1\"/>e vie d<span class=\"_ _1\"/>es licen<span class=\"_ _1\"/>ces sont <span class=\"_ _1\"/>\u00e9tablies<span class=\"_ _1\"/> par Arr<span class=\"_ _1\"/>\u00eat\u00e9 Roya<span class=\"_ _1\"/>l<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">et<span class=\"_ _13\"/> co<span class=\"_ _13\"/>ure<span class=\"_ _13\"/>nt<span class=\"_ _13\"/> de 5 \u00e0 2<span class=\"_ _13\"/>0 a<span class=\"_ _13\"/>ns<span class=\"lsd2 ws115\">. </span></span> </span>Les dur\u00e9<span class=\"_ _1\"/>es de<span class=\"_ _1\"/> vie util<span class=\"_ _1\"/>e sont <span class=\"lsd5 ws129\">attri<span class=\"_ _13\"/>bu\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> com<span class=\"_ _13\"/>me<span class=\"_ _13\"/> sui<span class=\"_ _13\"/>t</span><span class=\"ls1\"> </span>Dur\u00e9e d<span class=\"_ _13\"/>e vi<span class=\"_ _13\"/>e (a<span class=\"_ _13\"/>nn\u00e9<span class=\"_ _13\"/>es)<span class=\"ls1 ws0\"> </span>GSM,<span class=\"_ _13\"/> UMT<span class=\"_ _13\"/>S, 4<span class=\"_ _13\"/>G et aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> r\u00e9s<span class=\"_ _13\"/>eau<span class=\"_ _13\"/>x<span class=\"ls1 ws0\"> <span class=\"_ _169\"> </span><span class=\"lsd3 ws118\">Sur la d<span class=\"_ _1\"/>ur\u00e9e de l<span class=\"_ _1\"/>a licen<span class=\"_ _1\"/>ce<span class=\"ls1 ws0\"> </span></span></span>SPEC<span class=\"_ _1\"/>TRE 2<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16a\"> </span><span class=\"lsce ws116\">15</span> </span>SPEC<span class=\"_ _1\"/>TRE 80<span class=\"_ _1\"/>0 M<span class=\"_ _1\"/>HZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPECTRE 1800 MHZ 2G<span class=\"ls1 ws0\"> <span class=\"_ _16c\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPECTRE 2100 MHZ 3G<span class=\"ls1 ws0\"> <span class=\"_ _16d\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPEC<span class=\"_ _1\"/>TRE 9<span class=\"_ _1\"/>00 M<span class=\"_ _1\"/>HZ<span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 1<span class=\"_ _1\"/>400<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16e\"> </span><span class=\"lsce ws116\">20</span> </span>SPE<span class=\"_ _13\"/>CTRE 700 MHZ<span class=\"ls1 ws0\"> <span class=\"_ _16f\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 3<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lscf ws110\">17 ans 8 mois<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Client\u00e8les, marques ac<span class=\"_ _1\"/>quises, brevets<span class=\"ls1 ws0\"> </span>3 \u00e0 20<span class=\"ls1 ws0\"> </span> <span class=\"lsd3 ws118\">et logici<span class=\"_ _1\"/>els acqu<span class=\"_ _1\"/>is dans l<span class=\"_ _1\"/>e cadr<span class=\"_ _1\"/>e de regro<span class=\"_ _1\"/>upemen<span class=\"_ _1\"/>ts d'ent<span class=\"_ _1\"/>reprises<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Logiciel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _171\"> </span>5 </span>Droits d<span class=\"_ _1\"/>e dif<span class=\"_ _1\"/>fusion po<span class=\"_ _1\"/>ur saiso<span class=\"_ _1\"/>ns sp<span class=\"_ _7\"/>ortives<span class=\"ls1\"> <span class=\"_ _172\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>Droits d'usage et au<span class=\"_ _1\"/>tres d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e diff<span class=\"_ _1\"/>usion<span class=\"ls1\"> <span class=\"_ _173\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>(<span class=\"lscf ws118\">Habituellement</span> <span class=\"lsce ws12e\">2 \u00e0 5)</span> La dur\u00e9e de vie <span class=\"_ _1\"/>et la m\u00e9thode d\u2019a<span class=\"_ _1\"/>mortissement des immobilisa<span class=\"_ _1\"/>tions incorporelles avec une <span class=\"_ _1\"/>dur\u00e9e de vie lim<span class=\"_ _1\"/>it\u00e9e sont revues au mo<span class=\"_ _1\"/>ins \u00e0 chaque cl\u00f4ture annuelle. Le<span class=\"_ _1\"/>s changements dans la d<span class=\"_ _1\"/>ur\u00e9e de vie estim\u00e9e ou <span class=\"_ _1\"/>dans le plan att<span class=\"_ _1\"/>endu de consommation d<span class=\"_ _1\"/>es b\u00e9n\u00e9fices<span class=\"ls1 ws0\"> </span>\u00e9conomiques f<span class=\"_ _1\"/>uturs g\u00e9n\u00e9r\u00e9s par l\u2019actif son<span class=\"_ _1\"/>t pris en compte <span class=\"_ _1\"/>en changeant la du<span class=\"_ _1\"/>r\u00e9e ou la m\u00e9thode d\u2019amo<span class=\"_ _1\"/>rtissement, selon l<span class=\"_ _1\"/>e cas, et sont trait\u00e9s co<span class=\"ws113\">m<span class=\"_ _1\"/>me des changements </span>d\u2019estimations comptables. <span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-5": {
   "value": "Goodwill Le Goodw<span class=\"_ _1\"/>ill rep<span class=\"_ _1\"/>r\u00e9sente l\u2019<span class=\"_ _1\"/>exc\u00e8s d<span class=\"_ _1\"/>e la somm<span class=\"_ _1\"/>e de la<span class=\"_ _1\"/> contrep<span class=\"_ _1\"/>artie t<span class=\"_ _1\"/>ransf\u00e9r\u00e9e,<span class=\"_ _1\"/> du mon<span class=\"_ _1\"/>tant des <span class=\"_ _1\"/>\u00e9ventuel<span class=\"_ _7\"/>s<span class=\"_ _13\"/> int\u00e9r\u00eat<span class=\"_ _1\"/>s minori<span class=\"_ _1\"/>taires e<span class=\"_ _1\"/>t d<span class=\"lsd5 ws129\">e la<span class=\"_ _13\"/> jus<span class=\"_ _13\"/>te<span class=\"_ _13\"/> vale<span class=\"_ _13\"/>ur<span class=\"_ _13\"/> de<span class=\"_ _13\"/> la </span>participation pr\u00e9alablement d\u00e9tenue par rapp<span class=\"ws110\">ort \u00e0 la j<span class=\"_ _1\"/>uste valeur net<span class=\"_ _1\"/>te des actifs, passifs et pa<span class=\"_ _1\"/>ssifs \u00e9ventuels identifiables<span class=\"_ _1\"/> acquis dans le cadr<span class=\"_ _1\"/>e d\u2019un </span>regroupem<span class=\"_ _7\"/>ent d'entrep<span class=\"_ _1\"/>rises. Lo<span class=\"_ _1\"/>rsque le<span class=\"_ _1\"/> Groupe <span class=\"_ _1\"/>acquiert l<span class=\"_ _7\"/>e contr\u00f4le, l<span class=\"_ _1\"/>a participa<span class=\"_ _7\"/>ti<span class=\"_ _13\"/>on p<span class=\"_ _1\"/>r\u00e9c\u00e9demmen<span class=\"_ _7\"/>t<span class=\"_ _13\"/> d\u00e9tenu<span class=\"_ _1\"/>e est l<span class=\"_ _1\"/>e cas \u00e9ch<span class=\"_ _1\"/>\u00e9ant r<span class=\"_ _1\"/>\u00e9\u00e9valu\u00e9e \u00e0<span class=\"_ _1\"/> la juste<span class=\"_ _1\"/> v<span class=\"lscf ws110\">aleur au travers du <span class=\"_ _1\"/>compte de r\u00e9<span class=\"_ _1\"/>sultats. <span class=\"ls1 ws0\"> </span></span>Les changements dan<span class=\"_ _1\"/>s les contreparties \u00e9v<span class=\"_ _1\"/>entuelles et inclus dans l<span class=\"_ _1\"/>a contrepartie transf\u00e9r\u00e9e mo<span class=\"_ _1\"/>difient le goodw<span class=\"_ _1\"/>ill quand ils se produis<span class=\"_ _1\"/>ent au cours de la p\u00e9riode d\u2019allo<span class=\"_ _1\"/>cation provisoire du p<span class=\"_ _1\"/>rix et quand ils conc<span class=\"_ _1\"/>ernent des faits et ci<span class=\"_ _1\"/>rconstances existants <span class=\"_ _1\"/>\u00e0 la date d\u2019acquisition.<span class=\"_ _1\"/> Dans les autres cas, <span class=\"_ _1\"/>en fonction<span class=\"_ _1\"/> de la cla<span class=\"_ _1\"/>ssifica<span class=\"_ _1\"/>tion de c<span class=\"_ _1\"/>es co<span class=\"_ _1\"/>ntrepartie<span class=\"_ _1\"/>s \u00e9ven<span class=\"_ _1\"/>tuelles pa<span class=\"_ _1\"/>rmi le<span class=\"_ _1\"/>s capitaux<span class=\"_ _1\"/> propre<span class=\"_ _1\"/>s ou non,<span class=\"_ _1\"/> les cha<span class=\"_ _1\"/>ngements <span class=\"_ _1\"/>sont en<span class=\"_ _1\"/>regi<span class=\"lsd1 ws114\">str\u00e9s via le<span class=\"_ _1\"/>s capitaux </span>propres<span class=\"_ _13\"/> ou le comp<span class=\"lsdd ws125\">te d<span class=\"_ _13\"/>e r\u00e9s<span class=\"_ _13\"/>ulta<span class=\"_ _13\"/>ts. <span class=\"ls1 ws0\"> </span></span>Les frais connexes \u00e0 l\u2019ac<span class=\"_ _1\"/>quisition sont imm\u00e9dia<span class=\"_ _1\"/>tement pris en compt<span class=\"_ _1\"/>e de r\u00e9sultats et le<span class=\"_ _1\"/>s int\u00e9r\u00eats minoritaires sont<span class=\"_ _1\"/> \u00e9valu\u00e9s, \u00e0 la date<span class=\"_ _1\"/> d\u2019acquisition, soit \u00e0 leur juste valeur, soit selon l<span class=\"_ _1\"/>eur quote<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">part dans l\u2019actif n<span class=\"_ _1\"/>et la soci\u00e9t\u00e9 acquise<span class=\"lsd2 ws0\">.<span class=\"_ _1\"/> Ce choix<span class=\"_ _1\"/> se fa<span class=\"_ _1\"/>it tran<span class=\"_ _1\"/>saction p<span class=\"_ _1\"/>ar tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>. <span class=\"ls1\"> </span></span></span></span>Le goodwill est r<span class=\"_ _1\"/>econnu au co\u00fbt d\u2019acqui<span class=\"_ _1\"/>sition et n\u2019est pas amor<span class=\"_ _1\"/>ti mais est soumis \u00e0<span class=\"_ _1\"/> un test annuel de p<span class=\"_ _1\"/>erte de valeur au niv<span class=\"_ _1\"/>e<span class=\"ws113\">au de <span class=\"_ _13\"/>l\u2019unit\u00e9 g\u00e9n\u00e9ratrice </span>de tr\u00e9sorerie \u00e0 laquelle<span class=\"_ _1\"/> il est rattach\u00e9 ain<span class=\"_ _1\"/>si que quand il y <span class=\"_ _1\"/>a une indication de pe<span class=\"_ _1\"/>rte de valeur au niv<span class=\"_ _1\"/>eau de l\u2019unit\u00e9 g\u00e9n\u00e9ratrice d<span class=\"_ _1\"/>e tr\u00e9sorerie \u00e0 laquelle le goodwill a \u00e9t\u00e9 r<span class=\"_ _1\"/>attach\u00e9. Le Grou<span class=\"_ _1\"/>pe suit le goodwill au niv<span class=\"_ _1\"/>eau des segments op<span class=\"_ _1\"/>\u00e9rationnels, celui<span class=\"ls1 ws0\">-</span>ci ref<span class=\"_ _1\"/>l\u00e9tant la mani\u00e8re dont le G<span class=\"_ _1\"/>roupe g\u00e8re ses op\u00e9r<span class=\"lsdd ws11b\">a<span class=\"_ _13\"/>tion<span class=\"_ _13\"/>s.<span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-4": {
   "value": "Immobilisations incorporelles avec une dur\u00e9e de vie limit\u00e9e Les immo<span class=\"_ _1\"/>bilisatio<span class=\"_ _1\"/>ns inco<span class=\"_ _1\"/>rporelles <span class=\"_ _1\"/>compren<span class=\"_ _1\"/>nent prin<span class=\"_ _1\"/>cipalem<span class=\"_ _1\"/>ent la lic<span class=\"_ _1\"/>ence GSM<span class=\"_ _1\"/> (Global<span class=\"_ _1\"/> System<span class=\"_ _1\"/> for Mob<span class=\"_ _1\"/>ile commun<span class=\"_ _7\"/>ications), la<span class=\"_ _1\"/> lic<span class=\"lsd1 ws114\">ence UMTS </span>(Universal Mobile Telecommunication System), l<span class=\"_ _1\"/>es lic<span class=\"lsd3 ws121\">ences spe<span class=\"_ _1\"/>ctres <span class=\"_ _1\"/>4G<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et 5G<span class=\"lscf ws110\">, les client<span class=\"_ _1\"/>\u00e8les et marque<span class=\"_ _1\"/>s acquises lors de regroup<span class=\"_ _1\"/>ements </span></span></span>d\u2019entreprises, des logiciel<span class=\"_ _1\"/>s d\u00e9velopp\u00e9s au sein<span class=\"_ _1\"/> ou acquis en dehor<span class=\"_ _1\"/>s du Groupe et d\u2019aut<span class=\"_ _1\"/>res immobilisations incorporelles<span class=\"_ _1\"/> telles que les droits de footb<span class=\"_ _1\"/>all et de d<span class=\"_ _7\"/>iffusion. <span class=\"ls1\"> </span>Le<span class=\"lscf ws110\">s immobilisations inco<span class=\"_ _1\"/>rporelles ayant une dur\u00e9e d<span class=\"_ _1\"/>e vie d\u00e9termin\u00e9e acqu<span class=\"_ _1\"/>ises s\u00e9par\u00e9ment son<span class=\"_ _1\"/>t \u00e9valu\u00e9es lors de<span class=\"_ _1\"/> leur comptabilisa<span class=\"lsd2 ws0\">tion<span class=\"_ _1\"/> initia<span class=\"_ _1\"/>le \u00e0 l<span class=\"_ _1\"/>eur </span></span>co\u00fbt d\u2019acquisition. Seule<span class=\"ls1 ws0\"> <span class=\"lsd2\">la<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>e fixe d<span class=\"_ _1\"/>u prix<span class=\"_ _1\"/> est activ<span class=\"_ _7\"/>\u00e9e. Le co\u00fbt<span class=\"_ _1\"/> d\u2019acq<span class=\"_ _1\"/>uisition d<span class=\"_ _1\"/>es immo<span class=\"_ _1\"/>bilis<span class=\"_ _1\"/>ations in<span class=\"_ _1\"/>corp<span class=\"_ _1\"/><span class=\"lscf ws110\">orelles acquises dans le <span class=\"_ _1\"/>cadre d\u2019un </span></span></span>regroupement d\u2019entrepri<span class=\"_ _1\"/>ses est leur juste valeu<span class=\"_ _1\"/>r \u00e0 la date d\u2019acquisi<span class=\"_ _1\"/>tion.<span class=\"ls1 ws0\"> </span>Le Groupe capitalise<span class=\"_ _1\"/> certains frais encourus da<span class=\"_ _1\"/>ns le cadre de l'achat<span class=\"_ _1\"/> ou du d\u00e9veloppem<span class=\"_ _1\"/>ent de logiciels \u00e0 usag<span class=\"_ _1\"/>e interne<span class=\"ls1 ws0\"> <span class=\"lsd2 ws117\">ainsi q<span class=\"_ _1\"/>ue certain<span class=\"_ _1\"/>s co\u00fbts de<span class=\"ls1 ws0\"> </span></span></span>production media<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">lorsque l<span class=\"_ _1\"/>es conditions suivantes sont r\u00e9unies : c<span class=\"_ _1\"/>es frais sont identifiables, le Groupe c<span class=\"_ _1\"/>ontr\u00f4le les actifs concern\u00e9s et les <span class=\"_ _1\"/><span class=\"lscf ws118\">avantages </span></span></span>futurs<span class=\"_ _1\"/> li\u00e9s \u00e0 l<span class=\"_ _1\"/>\u2019utilisa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e ces ac<span class=\"_ _1\"/>tifs son<span class=\"_ _1\"/>t prob<span class=\"_ _1\"/>ables. <span class=\"_ _1\"/><span class=\"ls1\"> </span>Le Groupe entre dan<span class=\"_ _1\"/>s des solutions SaaS <span class=\"_ _1\"/>et paie une redevan<span class=\"_ _1\"/>ce en \u00e9change du d<span class=\"_ _1\"/>roit d\u2019acc\u00e9der aux lo<span class=\"_ _1\"/>giciels d\u2019application du f<span class=\"_ _1\"/>ournisseur pour une<span class=\"_ _1\"/> p\u00e9riode convenue. Le G<span class=\"_ _1\"/>roupe reconna\u00eet u<span class=\"_ _1\"/>n actif, \u00e0 la date d\u2019<span class=\"_ _1\"/>entr\u00e9e en vigueur du con<span class=\"_ _1\"/>trat, pour le logiciel<span class=\"_ _1\"/> dans une solution <span class=\"lsd4 ws94\">de \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsda ws114\">cloud<span class=\"ls1 ws0\">-</span></span></span><span class=\"ws118\">computing<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb </span></span></span>s\u2019<span class=\"lsd1 ws114\">il en </span><span class=\"lsdd\">obtie<span class=\"_ _13\"/>nt <span class=\"_ _13\"/>le c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/></span>\u00f4<span class=\"lsd1 ws11a\">le </span>\u00e0 <span class=\"lscf ws110\">cette date. Ceci s<span class=\"_ _1\"/>e produit quant au d<span class=\"ls1 ws0\">\u00e9</span><span class=\"ws113\">b<span class=\"_ _1\"/>ut du contrat<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Le Groupe a le dro<span class=\"_ _1\"/>it contractuellement de p<span class=\"_ _1\"/>rendre possession du lo<span class=\"_ _1\"/>giciel pendant la p\u00e9<span class=\"_ _1\"/>riode d\u2019h\u00e9bergement san<span class=\"_ _1\"/>s p\u00e9nalit\u00e9</span>signifi<span class=\"_ _1\"/>cative, et \u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Il e<span class=\"_ _13\"/>st possible pou<span class=\"_ _1\"/>r le Groupe de fa<span class=\"_ _1\"/>ir<span class=\"lsd3 ws118\">e tourner<span class=\"_ _1\"/> le logici<span class=\"_ _1\"/>el sur <span class=\"_ _1\"/>ses prop<span class=\"_ _1\"/>res \u00e9quip<span class=\"_ _1\"/>ements<span class=\"_ _1\"/> ou de con<span class=\"_ _1\"/>tracte<span class=\"_ _1\"/>r avec un<span class=\"_ _1\"/>e autre pa<span class=\"_ _7\"/>r<span class=\"_ _13\"/>tie non<span class=\"_ _1\"/> li\u00e9e </span></span>au fourn<span class=\"_ _1\"/>isseur en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e son h\u00e9b<span class=\"_ _1\"/>ergem<span class=\"_ _1\"/>ent<span class=\"ls1 ws0\">. </span>Les r\u00e8gles d\u2019\u00e9valuation d<span class=\"_ _1\"/>u Groupe pr\u00e9voient de<span class=\"_ _1\"/> capitaliser les droits <span class=\"_ _1\"/>de diffusion de matche<span class=\"_ _1\"/>s de football et tous<span class=\"_ _1\"/> les autres droits d<span class=\"_ _1\"/>e diffusion de manifestations sportives pluri<span class=\"ls1 ws0\">-</span><span class=\"ws110\">saiso<span class=\"_ _1\"/>nni\u00e8res, pour la dur\u00e9e total<span class=\"_ _1\"/>e du contrat, et \u00e0 <span class=\"_ _1\"/>comptabiliser le pas<span class=\"_ _1\"/>sif correspondant (pour la d<span class=\"_ _1\"/>ur\u00e9e totale du </span>contra<span class=\"_ _1\"/>t).<span class=\"ls1 ws0\"> </span>Pour des contrats av<span class=\"_ _1\"/>ec d\u2019autres chaines de t\u00e9l<span class=\"_ _1\"/>\u00e9vision, le Groupe act<span class=\"_ _1\"/>ive le montant por<span class=\"_ _1\"/>tant sur la p\u00e9riode compl<span class=\"_ _1\"/>\u00e8te du contrat, <span class=\"_ _1\"/>\u00e9tant donn\u00e9 que le contenu est consid\u00e9r<span class=\"_ _1\"/>\u00e9 comme suffisamment iden<span class=\"_ _1\"/>tifiable (la principale pa<span class=\"_ _1\"/>rtie du contenu est d\u00e9j\u00e0<span class=\"_ _1\"/> produite) pou<span class=\"_ _1\"/>r la partie non <span class=\"ws113\">r\u00e9siliable du contrat </span>(g\u00e9n\u00e9ralement 18 moi<span class=\"_ _1\"/>s \u00e0 3 ans).<span class=\"ls1 ws0\">  </span>La soci\u00e9t\u00e9 continue \u00e0 <span class=\"_ _1\"/>surveiller les normes <span class=\"_ _1\"/>et guidances comptable<span class=\"_ _1\"/>s dans ce domaine<span class=\"_ _1\"/> pour lequel il y a <span class=\"_ _1\"/>peu de litt\u00e9rature. <span class=\"ls1 ws0\"> </span>Les immobilisations inco<span class=\"_ _1\"/>rporelles avec une dur\u00e9e d<span class=\"_ _1\"/>e vie limit\u00e9e, sont<span class=\"_ _1\"/> comptabilis\u00e9es au co\u00fbt d'acqu<span class=\"_ _1\"/>isition, d\u00e9duction faite <span class=\"_ _1\"/>d<span class=\"lsde ws145\">es a<span class=\"_ _13\"/>m<span class=\"lsd4 ws94\">ort<span class=\"_ _13\"/>issem<span class=\"_ _13\"/>ents<span class=\"_ _13\"/> et<span class=\"_ _13\"/> </span></span>pertes de valeur cu<span class=\"_ _1\"/>mul\u00e9es. La valeur r\u00e9siduelle <span class=\"_ _1\"/>de ces immobilisatio<span class=\"_ _1\"/>ns incorporelles est estim<span class=\"_ _1\"/>\u00e9e \u00e9gale \u00e0 z\u00e9ro. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les client\u00e8les et marq<span class=\"_ _1\"/>ues acquises lor<span class=\"_ _1\"/>s de regroupements d\u2019en<span class=\"_ _1\"/>treprises sont amorti<span class=\"_ _1\"/>es lin\u00e9airement pendant leur <span class=\"_ _1\"/>dur\u00e9e de vie u<span class=\"lsd2 ws115\">til<span class=\"_ _1\"/><span class=\"lsce ws10f\">e estim\u00e9e (3 \u00e0 20 </span></span>ans). A l<span class=\"_ _1\"/>\u2019exce<span class=\"_ _1\"/>ption d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s dont l<span class=\"_ _7\"/>a dur\u00e9e de v<span class=\"_ _1\"/>ie est b<span class=\"_ _1\"/>as\u00e9e su<span class=\"_ _1\"/>r des<span class=\"_ _1\"/> limitat<span class=\"_ _1\"/>ions co<span class=\"_ _1\"/>ntract<span class=\"_ _1\"/>uelles o<span class=\"_ _1\"/>u refl\u00e9<span class=\"_ _1\"/>tant l<span class=\"_ _1\"/>es inten<span class=\"_ _1\"/>tions<span class=\"_ _1\"/> <span class=\"lscf ws110\">du management <span class=\"_ _1\"/>quant \u00e0 leur </span>utilisation, la dur\u00e9e de<span class=\"_ _1\"/> vie de chaque actif e<span class=\"_ _1\"/>st \u00e9tablie de mani\u00e8re con<span class=\"_ _1\"/>sistante avec le flux de<span class=\"_ _1\"/> tr\u00e9sorerie attendus <span class=\"_ _1\"/>dans le mod\u00e8le d\u2019\u00e9valua<span class=\"_ _1\"/>tion pour des tels actifs. C\u2019est <span class=\"_ _1\"/>d\u00e9fini de telle f<span class=\"_ _1\"/>a\u00e7on que la valeur cumul\u00e9<span class=\"_ _1\"/>e des flux de tr\u00e9sor<span class=\"_ _1\"/>erie attendus et actual<span class=\"_ _1\"/>is\u00e9s de chaque ac<span class=\"ws113\">tif pendant cette dur\u00e9e de </span>vie rep<span class=\"_ _1\"/>r\u00e9sente <span class=\"_ _1\"/>environ 90<span class=\"_ _7\"/>%<span class=\"_ _13\"/> de to<span class=\"_ _1\"/>us les fl<span class=\"_ _1\"/><span class=\"lscf ws110\">ux de cash attendus<span class=\"_ _1\"/> de cet actif. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Les licen<span class=\"_ _1\"/>ces spec<span class=\"_ _1\"/>tres GS<span class=\"_ _1\"/>M, UMTS<span class=\"_ _1\"/>, 4G et <span class=\"_ _1\"/>5G, le<span class=\"_ _1\"/>s autres <span class=\"_ _1\"/>immobil<span class=\"_ _1\"/>isations in<span class=\"_ _7\"/>corporelles e<span class=\"_ _1\"/>t les imm<span class=\"_ _1\"/>obilisat<span class=\"_ _1\"/>ions d\u00e9v<span class=\"_ _1\"/>elopp\u00e9e<span class=\"_ _1\"/>s au sei<span class=\"lscf ws110\">n <span class=\"_ _1\"/>du Groupe ayan<span class=\"_ _1\"/>t </span>toutes u<span class=\"_ _1\"/>ne du<span class=\"_ _1\"/>r\u00e9e de v<span class=\"_ _1\"/>ie lim<span class=\"_ _1\"/>it\u00e9e, so<span class=\"_ _1\"/>nt amor<span class=\"_ _1\"/>ties lin<span class=\"_ _1\"/>\u00e9aireme<span class=\"_ _1\"/>nt sur l<span class=\"_ _7\"/>eur <span class=\"lscf ws110\">dur\u00e9e de vie utile <span class=\"_ _1\"/>estim\u00e9e. L'amortissement <span class=\"_ _1\"/>commence quand l'immobilisation </span>incorpo<span class=\"_ _1\"/>relle est p<span class=\"_ _1\"/>r\u00eate pou<span class=\"_ _1\"/>r l'u<span class=\"_ _1\"/>sage auquel<span class=\"_ _1\"/> elle es<span class=\"_ _1\"/>t destin\u00e9<span class=\"_ _1\"/>e. Les<span class=\"_ _1\"/> dur\u00e9es d<span class=\"_ _1\"/>e vie d<span class=\"_ _1\"/>es licen<span class=\"_ _1\"/>ces sont <span class=\"_ _1\"/>\u00e9tablies<span class=\"_ _1\"/> par Arr<span class=\"_ _1\"/>\u00eat\u00e9 Roya<span class=\"_ _1\"/>l<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">et<span class=\"_ _13\"/> co<span class=\"_ _13\"/>ure<span class=\"_ _13\"/>nt<span class=\"_ _13\"/> de 5 \u00e0 2<span class=\"_ _13\"/>0 a<span class=\"_ _13\"/>ns<span class=\"lsd2 ws115\">. </span></span> </span>Les dur\u00e9<span class=\"_ _1\"/>es de<span class=\"_ _1\"/> vie util<span class=\"_ _1\"/>e sont <span class=\"lsd5 ws129\">attri<span class=\"_ _13\"/>bu\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> com<span class=\"_ _13\"/>me<span class=\"_ _13\"/> sui<span class=\"_ _13\"/>t</span><span class=\"ls1\"> </span>Dur\u00e9e d<span class=\"_ _13\"/>e vi<span class=\"_ _13\"/>e (a<span class=\"_ _13\"/>nn\u00e9<span class=\"_ _13\"/>es)<span class=\"ls1 ws0\"> </span>GSM,<span class=\"_ _13\"/> UMT<span class=\"_ _13\"/>S, 4<span class=\"_ _13\"/>G et aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> r\u00e9s<span class=\"_ _13\"/>eau<span class=\"_ _13\"/>x<span class=\"ls1 ws0\"> <span class=\"_ _169\"> </span><span class=\"lsd3 ws118\">Sur la d<span class=\"_ _1\"/>ur\u00e9e de l<span class=\"_ _1\"/>a licen<span class=\"_ _1\"/>ce<span class=\"ls1 ws0\"> </span></span></span>SPEC<span class=\"_ _1\"/>TRE 2<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16a\"> </span><span class=\"lsce ws116\">15</span> </span>SPEC<span class=\"_ _1\"/>TRE 80<span class=\"_ _1\"/>0 M<span class=\"_ _1\"/>HZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPECTRE 1800 MHZ 2G<span class=\"ls1 ws0\"> <span class=\"_ _16c\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPECTRE 2100 MHZ 3G<span class=\"ls1 ws0\"> <span class=\"_ _16d\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPEC<span class=\"_ _1\"/>TRE 9<span class=\"_ _1\"/>00 M<span class=\"_ _1\"/>HZ<span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 1<span class=\"_ _1\"/>400<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16e\"> </span><span class=\"lsce ws116\">20</span> </span>SPE<span class=\"_ _13\"/>CTRE 700 MHZ<span class=\"ls1 ws0\"> <span class=\"_ _16f\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 3<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lscf ws110\">17 ans 8 mois<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Client\u00e8les, marques ac<span class=\"_ _1\"/>quises, brevets<span class=\"ls1 ws0\"> </span>3 \u00e0 20<span class=\"ls1 ws0\"> </span> <span class=\"lsd3 ws118\">et logici<span class=\"_ _1\"/>els acqu<span class=\"_ _1\"/>is dans l<span class=\"_ _1\"/>e cadr<span class=\"_ _1\"/>e de regro<span class=\"_ _1\"/>upemen<span class=\"_ _1\"/>ts d'ent<span class=\"_ _1\"/>reprises<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Logiciel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _171\"> </span>5 </span>Droits d<span class=\"_ _1\"/>e dif<span class=\"_ _1\"/>fusion po<span class=\"_ _1\"/>ur saiso<span class=\"_ _1\"/>ns sp<span class=\"_ _7\"/>ortives<span class=\"ls1\"> <span class=\"_ _172\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>Droits d'usage et au<span class=\"_ _1\"/>tres d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e diff<span class=\"_ _1\"/>usion<span class=\"ls1\"> <span class=\"_ _173\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>(<span class=\"lscf ws118\">Habituellement</span> <span class=\"lsce ws12e\">2 \u00e0 5)</span> La dur\u00e9e de vie <span class=\"_ _1\"/>et la m\u00e9thode d\u2019a<span class=\"_ _1\"/>mortissement des immobilisa<span class=\"_ _1\"/>tions incorporelles avec une <span class=\"_ _1\"/>dur\u00e9e de vie lim<span class=\"_ _1\"/>it\u00e9e sont revues au mo<span class=\"_ _1\"/>ins \u00e0 chaque cl\u00f4ture annuelle. Le<span class=\"_ _1\"/>s changements dans la d<span class=\"_ _1\"/>ur\u00e9e de vie estim\u00e9e ou <span class=\"_ _1\"/>dans le plan att<span class=\"_ _1\"/>endu de consommation d<span class=\"_ _1\"/>es b\u00e9n\u00e9fices<span class=\"ls1 ws0\"> </span>\u00e9conomiques f<span class=\"_ _1\"/>uturs g\u00e9n\u00e9r\u00e9s par l\u2019actif son<span class=\"_ _1\"/>t pris en compte <span class=\"_ _1\"/>en changeant la du<span class=\"_ _1\"/>r\u00e9e ou la m\u00e9thode d\u2019amo<span class=\"_ _1\"/>rtissement, selon l<span class=\"_ _1\"/>e cas, et sont trait\u00e9s co<span class=\"ws113\">m<span class=\"_ _1\"/>me des changements </span>d\u2019estimations comptables. <span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-5": {
   "value": "Immobilisations incorporelles avec une dur\u00e9e de vie limit\u00e9e Les immo<span class=\"_ _1\"/>bilisatio<span class=\"_ _1\"/>ns inco<span class=\"_ _1\"/>rporelles <span class=\"_ _1\"/>compren<span class=\"_ _1\"/>nent prin<span class=\"_ _1\"/>cipalem<span class=\"_ _1\"/>ent la lic<span class=\"_ _1\"/>ence GSM<span class=\"_ _1\"/> (Global<span class=\"_ _1\"/> System<span class=\"_ _1\"/> for Mob<span class=\"_ _1\"/>ile commun<span class=\"_ _7\"/>ications), la<span class=\"_ _1\"/> lic<span class=\"lsd1 ws114\">ence UMTS </span>(Universal Mobile Telecommunication System), l<span class=\"_ _1\"/>es lic<span class=\"lsd3 ws121\">ences spe<span class=\"_ _1\"/>ctres <span class=\"_ _1\"/>4G<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et 5G<span class=\"lscf ws110\">, les client<span class=\"_ _1\"/>\u00e8les et marque<span class=\"_ _1\"/>s acquises lors de regroup<span class=\"_ _1\"/>ements </span></span></span>d\u2019entreprises, des logiciel<span class=\"_ _1\"/>s d\u00e9velopp\u00e9s au sein<span class=\"_ _1\"/> ou acquis en dehor<span class=\"_ _1\"/>s du Groupe et d\u2019aut<span class=\"_ _1\"/>res immobilisations incorporelles<span class=\"_ _1\"/> telles que les droits de footb<span class=\"_ _1\"/>all et de d<span class=\"_ _7\"/>iffusion. <span class=\"ls1\"> </span>Le<span class=\"lscf ws110\">s immobilisations inco<span class=\"_ _1\"/>rporelles ayant une dur\u00e9e d<span class=\"_ _1\"/>e vie d\u00e9termin\u00e9e acqu<span class=\"_ _1\"/>ises s\u00e9par\u00e9ment son<span class=\"_ _1\"/>t \u00e9valu\u00e9es lors de<span class=\"_ _1\"/> leur comptabilisa<span class=\"lsd2 ws0\">tion<span class=\"_ _1\"/> initia<span class=\"_ _1\"/>le \u00e0 l<span class=\"_ _1\"/>eur </span></span>co\u00fbt d\u2019acquisition. Seule<span class=\"ls1 ws0\"> <span class=\"lsd2\">la<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>e fixe d<span class=\"_ _1\"/>u prix<span class=\"_ _1\"/> est activ<span class=\"_ _7\"/>\u00e9e. Le co\u00fbt<span class=\"_ _1\"/> d\u2019acq<span class=\"_ _1\"/>uisition d<span class=\"_ _1\"/>es immo<span class=\"_ _1\"/>bilis<span class=\"_ _1\"/>ations in<span class=\"_ _1\"/>corp<span class=\"_ _1\"/><span class=\"lscf ws110\">orelles acquises dans le <span class=\"_ _1\"/>cadre d\u2019un </span></span></span>regroupement d\u2019entrepri<span class=\"_ _1\"/>ses est leur juste valeu<span class=\"_ _1\"/>r \u00e0 la date d\u2019acquisi<span class=\"_ _1\"/>tion.<span class=\"ls1 ws0\"> </span>Le Groupe capitalise<span class=\"_ _1\"/> certains frais encourus da<span class=\"_ _1\"/>ns le cadre de l'achat<span class=\"_ _1\"/> ou du d\u00e9veloppem<span class=\"_ _1\"/>ent de logiciels \u00e0 usag<span class=\"_ _1\"/>e interne<span class=\"ls1 ws0\"> <span class=\"lsd2 ws117\">ainsi q<span class=\"_ _1\"/>ue certain<span class=\"_ _1\"/>s co\u00fbts de<span class=\"ls1 ws0\"> </span></span></span>production media<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">lorsque l<span class=\"_ _1\"/>es conditions suivantes sont r\u00e9unies : c<span class=\"_ _1\"/>es frais sont identifiables, le Groupe c<span class=\"_ _1\"/>ontr\u00f4le les actifs concern\u00e9s et les <span class=\"_ _1\"/><span class=\"lscf ws118\">avantages </span></span></span>futurs<span class=\"_ _1\"/> li\u00e9s \u00e0 l<span class=\"_ _1\"/>\u2019utilisa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e ces ac<span class=\"_ _1\"/>tifs son<span class=\"_ _1\"/>t prob<span class=\"_ _1\"/>ables. <span class=\"_ _1\"/><span class=\"ls1\"> </span>Le Groupe entre dan<span class=\"_ _1\"/>s des solutions SaaS <span class=\"_ _1\"/>et paie une redevan<span class=\"_ _1\"/>ce en \u00e9change du d<span class=\"_ _1\"/>roit d\u2019acc\u00e9der aux lo<span class=\"_ _1\"/>giciels d\u2019application du f<span class=\"_ _1\"/>ournisseur pour une<span class=\"_ _1\"/> p\u00e9riode convenue. Le G<span class=\"_ _1\"/>roupe reconna\u00eet u<span class=\"_ _1\"/>n actif, \u00e0 la date d\u2019<span class=\"_ _1\"/>entr\u00e9e en vigueur du con<span class=\"_ _1\"/>trat, pour le logiciel<span class=\"_ _1\"/> dans une solution <span class=\"lsd4 ws94\">de \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsda ws114\">cloud<span class=\"ls1 ws0\">-</span></span></span><span class=\"ws118\">computing<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb </span></span></span>s\u2019<span class=\"lsd1 ws114\">il en </span><span class=\"lsdd\">obtie<span class=\"_ _13\"/>nt <span class=\"_ _13\"/>le c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/></span>\u00f4<span class=\"lsd1 ws11a\">le </span>\u00e0 <span class=\"lscf ws110\">cette date. Ceci s<span class=\"_ _1\"/>e produit quant au d<span class=\"ls1 ws0\">\u00e9</span><span class=\"ws113\">b<span class=\"_ _1\"/>ut du contrat<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Le Groupe a le dro<span class=\"_ _1\"/>it contractuellement de p<span class=\"_ _1\"/>rendre possession du lo<span class=\"_ _1\"/>giciel pendant la p\u00e9<span class=\"_ _1\"/>riode d\u2019h\u00e9bergement san<span class=\"_ _1\"/>s p\u00e9nalit\u00e9</span>signifi<span class=\"_ _1\"/>cative, et \u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Il e<span class=\"_ _13\"/>st possible pou<span class=\"_ _1\"/>r le Groupe de fa<span class=\"_ _1\"/>ir<span class=\"lsd3 ws118\">e tourner<span class=\"_ _1\"/> le logici<span class=\"_ _1\"/>el sur <span class=\"_ _1\"/>ses prop<span class=\"_ _1\"/>res \u00e9quip<span class=\"_ _1\"/>ements<span class=\"_ _1\"/> ou de con<span class=\"_ _1\"/>tracte<span class=\"_ _1\"/>r avec un<span class=\"_ _1\"/>e autre pa<span class=\"_ _7\"/>r<span class=\"_ _13\"/>tie non<span class=\"_ _1\"/> li\u00e9e </span></span>au fourn<span class=\"_ _1\"/>isseur en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e son h\u00e9b<span class=\"_ _1\"/>ergem<span class=\"_ _1\"/>ent<span class=\"ls1 ws0\">. </span>Les r\u00e8gles d\u2019\u00e9valuation d<span class=\"_ _1\"/>u Groupe pr\u00e9voient de<span class=\"_ _1\"/> capitaliser les droits <span class=\"_ _1\"/>de diffusion de matche<span class=\"_ _1\"/>s de football et tous<span class=\"_ _1\"/> les autres droits d<span class=\"_ _1\"/>e diffusion de manifestations sportives pluri<span class=\"ls1 ws0\">-</span><span class=\"ws110\">saiso<span class=\"_ _1\"/>nni\u00e8res, pour la dur\u00e9e total<span class=\"_ _1\"/>e du contrat, et \u00e0 <span class=\"_ _1\"/>comptabiliser le pas<span class=\"_ _1\"/>sif correspondant (pour la d<span class=\"_ _1\"/>ur\u00e9e totale du </span>contra<span class=\"_ _1\"/>t).<span class=\"ls1 ws0\"> </span>Pour des contrats av<span class=\"_ _1\"/>ec d\u2019autres chaines de t\u00e9l<span class=\"_ _1\"/>\u00e9vision, le Groupe act<span class=\"_ _1\"/>ive le montant por<span class=\"_ _1\"/>tant sur la p\u00e9riode compl<span class=\"_ _1\"/>\u00e8te du contrat, <span class=\"_ _1\"/>\u00e9tant donn\u00e9 que le contenu est consid\u00e9r<span class=\"_ _1\"/>\u00e9 comme suffisamment iden<span class=\"_ _1\"/>tifiable (la principale pa<span class=\"_ _1\"/>rtie du contenu est d\u00e9j\u00e0<span class=\"_ _1\"/> produite) pou<span class=\"_ _1\"/>r la partie non <span class=\"ws113\">r\u00e9siliable du contrat </span>(g\u00e9n\u00e9ralement 18 moi<span class=\"_ _1\"/>s \u00e0 3 ans).<span class=\"ls1 ws0\">  </span>La soci\u00e9t\u00e9 continue \u00e0 <span class=\"_ _1\"/>surveiller les normes <span class=\"_ _1\"/>et guidances comptable<span class=\"_ _1\"/>s dans ce domaine<span class=\"_ _1\"/> pour lequel il y a <span class=\"_ _1\"/>peu de litt\u00e9rature. <span class=\"ls1 ws0\"> </span>Les immobilisations inco<span class=\"_ _1\"/>rporelles avec une dur\u00e9e d<span class=\"_ _1\"/>e vie limit\u00e9e, sont<span class=\"_ _1\"/> comptabilis\u00e9es au co\u00fbt d'acqu<span class=\"_ _1\"/>isition, d\u00e9duction faite <span class=\"_ _1\"/>d<span class=\"lsde ws145\">es a<span class=\"_ _13\"/>m<span class=\"lsd4 ws94\">ort<span class=\"_ _13\"/>issem<span class=\"_ _13\"/>ents<span class=\"_ _13\"/> et<span class=\"_ _13\"/> </span></span>pertes de valeur cu<span class=\"_ _1\"/>mul\u00e9es. La valeur r\u00e9siduelle <span class=\"_ _1\"/>de ces immobilisatio<span class=\"_ _1\"/>ns incorporelles est estim<span class=\"_ _1\"/>\u00e9e \u00e9gale \u00e0 z\u00e9ro. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les client\u00e8les et marq<span class=\"_ _1\"/>ues acquises lor<span class=\"_ _1\"/>s de regroupements d\u2019en<span class=\"_ _1\"/>treprises sont amorti<span class=\"_ _1\"/>es lin\u00e9airement pendant leur <span class=\"_ _1\"/>dur\u00e9e de vie u<span class=\"lsd2 ws115\">til<span class=\"_ _1\"/><span class=\"lsce ws10f\">e estim\u00e9e (3 \u00e0 20 </span></span>ans). A l<span class=\"_ _1\"/>\u2019exce<span class=\"_ _1\"/>ption d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s dont l<span class=\"_ _7\"/>a dur\u00e9e de v<span class=\"_ _1\"/>ie est b<span class=\"_ _1\"/>as\u00e9e su<span class=\"_ _1\"/>r des<span class=\"_ _1\"/> limitat<span class=\"_ _1\"/>ions co<span class=\"_ _1\"/>ntract<span class=\"_ _1\"/>uelles o<span class=\"_ _1\"/>u refl\u00e9<span class=\"_ _1\"/>tant l<span class=\"_ _1\"/>es inten<span class=\"_ _1\"/>tions<span class=\"_ _1\"/> <span class=\"lscf ws110\">du management <span class=\"_ _1\"/>quant \u00e0 leur </span>utilisation, la dur\u00e9e de<span class=\"_ _1\"/> vie de chaque actif e<span class=\"_ _1\"/>st \u00e9tablie de mani\u00e8re con<span class=\"_ _1\"/>sistante avec le flux de<span class=\"_ _1\"/> tr\u00e9sorerie attendus <span class=\"_ _1\"/>dans le mod\u00e8le d\u2019\u00e9valua<span class=\"_ _1\"/>tion pour des tels actifs. C\u2019est <span class=\"_ _1\"/>d\u00e9fini de telle f<span class=\"_ _1\"/>a\u00e7on que la valeur cumul\u00e9<span class=\"_ _1\"/>e des flux de tr\u00e9sor<span class=\"_ _1\"/>erie attendus et actual<span class=\"_ _1\"/>is\u00e9s de chaque ac<span class=\"ws113\">tif pendant cette dur\u00e9e de </span>vie rep<span class=\"_ _1\"/>r\u00e9sente <span class=\"_ _1\"/>environ 90<span class=\"_ _7\"/>%<span class=\"_ _13\"/> de to<span class=\"_ _1\"/>us les fl<span class=\"_ _1\"/><span class=\"lscf ws110\">ux de cash attendus<span class=\"_ _1\"/> de cet actif. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Les licen<span class=\"_ _1\"/>ces spec<span class=\"_ _1\"/>tres GS<span class=\"_ _1\"/>M, UMTS<span class=\"_ _1\"/>, 4G et <span class=\"_ _1\"/>5G, le<span class=\"_ _1\"/>s autres <span class=\"_ _1\"/>immobil<span class=\"_ _1\"/>isations in<span class=\"_ _7\"/>corporelles e<span class=\"_ _1\"/>t les imm<span class=\"_ _1\"/>obilisat<span class=\"_ _1\"/>ions d\u00e9v<span class=\"_ _1\"/>elopp\u00e9e<span class=\"_ _1\"/>s au sei<span class=\"lscf ws110\">n <span class=\"_ _1\"/>du Groupe ayan<span class=\"_ _1\"/>t </span>toutes u<span class=\"_ _1\"/>ne du<span class=\"_ _1\"/>r\u00e9e de v<span class=\"_ _1\"/>ie lim<span class=\"_ _1\"/>it\u00e9e, so<span class=\"_ _1\"/>nt amor<span class=\"_ _1\"/>ties lin<span class=\"_ _1\"/>\u00e9aireme<span class=\"_ _1\"/>nt sur l<span class=\"_ _7\"/>eur <span class=\"lscf ws110\">dur\u00e9e de vie utile <span class=\"_ _1\"/>estim\u00e9e. L'amortissement <span class=\"_ _1\"/>commence quand l'immobilisation </span>incorpo<span class=\"_ _1\"/>relle est p<span class=\"_ _1\"/>r\u00eate pou<span class=\"_ _1\"/>r l'u<span class=\"_ _1\"/>sage auquel<span class=\"_ _1\"/> elle es<span class=\"_ _1\"/>t destin\u00e9<span class=\"_ _1\"/>e. Les<span class=\"_ _1\"/> dur\u00e9es d<span class=\"_ _1\"/>e vie d<span class=\"_ _1\"/>es licen<span class=\"_ _1\"/>ces sont <span class=\"_ _1\"/>\u00e9tablies<span class=\"_ _1\"/> par Arr<span class=\"_ _1\"/>\u00eat\u00e9 Roya<span class=\"_ _1\"/>l<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">et<span class=\"_ _13\"/> co<span class=\"_ _13\"/>ure<span class=\"_ _13\"/>nt<span class=\"_ _13\"/> de 5 \u00e0 2<span class=\"_ _13\"/>0 a<span class=\"_ _13\"/>ns<span class=\"lsd2 ws115\">. </span></span> </span>Les dur\u00e9<span class=\"_ _1\"/>es de<span class=\"_ _1\"/> vie util<span class=\"_ _1\"/>e sont <span class=\"lsd5 ws129\">attri<span class=\"_ _13\"/>bu\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> com<span class=\"_ _13\"/>me<span class=\"_ _13\"/> sui<span class=\"_ _13\"/>t</span><span class=\"ls1\"> </span>Dur\u00e9e d<span class=\"_ _13\"/>e vi<span class=\"_ _13\"/>e (a<span class=\"_ _13\"/>nn\u00e9<span class=\"_ _13\"/>es)<span class=\"ls1 ws0\"> </span>GSM,<span class=\"_ _13\"/> UMT<span class=\"_ _13\"/>S, 4<span class=\"_ _13\"/>G et aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> r\u00e9s<span class=\"_ _13\"/>eau<span class=\"_ _13\"/>x<span class=\"ls1 ws0\"> <span class=\"_ _169\"> </span><span class=\"lsd3 ws118\">Sur la d<span class=\"_ _1\"/>ur\u00e9e de l<span class=\"_ _1\"/>a licen<span class=\"_ _1\"/>ce<span class=\"ls1 ws0\"> </span></span></span>SPEC<span class=\"_ _1\"/>TRE 2<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16a\"> </span><span class=\"lsce ws116\">15</span> </span>SPEC<span class=\"_ _1\"/>TRE 80<span class=\"_ _1\"/>0 M<span class=\"_ _1\"/>HZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPECTRE 1800 MHZ 2G<span class=\"ls1 ws0\"> <span class=\"_ _16c\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPECTRE 2100 MHZ 3G<span class=\"ls1 ws0\"> <span class=\"_ _16d\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPEC<span class=\"_ _1\"/>TRE 9<span class=\"_ _1\"/>00 M<span class=\"_ _1\"/>HZ<span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 1<span class=\"_ _1\"/>400<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16e\"> </span><span class=\"lsce ws116\">20</span> </span>SPE<span class=\"_ _13\"/>CTRE 700 MHZ<span class=\"ls1 ws0\"> <span class=\"_ _16f\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 3<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lscf ws110\">17 ans 8 mois<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Client\u00e8les, marques ac<span class=\"_ _1\"/>quises, brevets<span class=\"ls1 ws0\"> </span>3 \u00e0 20<span class=\"ls1 ws0\"> </span> <span class=\"lsd3 ws118\">et logici<span class=\"_ _1\"/>els acqu<span class=\"_ _1\"/>is dans l<span class=\"_ _1\"/>e cadr<span class=\"_ _1\"/>e de regro<span class=\"_ _1\"/>upemen<span class=\"_ _1\"/>ts d'ent<span class=\"_ _1\"/>reprises<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Logiciel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _171\"> </span>5 </span>Droits d<span class=\"_ _1\"/>e dif<span class=\"_ _1\"/>fusion po<span class=\"_ _1\"/>ur saiso<span class=\"_ _1\"/>ns sp<span class=\"_ _7\"/>ortives<span class=\"ls1\"> <span class=\"_ _172\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>Droits d'usage et au<span class=\"_ _1\"/>tres d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e diff<span class=\"_ _1\"/>usion<span class=\"ls1\"> <span class=\"_ _173\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>(<span class=\"lscf ws118\">Habituellement</span> <span class=\"lsce ws12e\">2 \u00e0 5)</span> La dur\u00e9e de vie <span class=\"_ _1\"/>et la m\u00e9thode d\u2019a<span class=\"_ _1\"/>mortissement des immobilisa<span class=\"_ _1\"/>tions incorporelles avec une <span class=\"_ _1\"/>dur\u00e9e de vie lim<span class=\"_ _1\"/>it\u00e9e sont revues au mo<span class=\"_ _1\"/>ins \u00e0 chaque cl\u00f4ture annuelle. Le<span class=\"_ _1\"/>s changements dans la d<span class=\"_ _1\"/>ur\u00e9e de vie estim\u00e9e ou <span class=\"_ _1\"/>dans le plan att<span class=\"_ _1\"/>endu de consommation d<span class=\"_ _1\"/>es b\u00e9n\u00e9fices<span class=\"ls1 ws0\"> </span>\u00e9conomiques f<span class=\"_ _1\"/>uturs g\u00e9n\u00e9r\u00e9s par l\u2019actif son<span class=\"_ _1\"/>t pris en compte <span class=\"_ _1\"/>en changeant la du<span class=\"_ _1\"/>r\u00e9e ou la m\u00e9thode d\u2019amo<span class=\"_ _1\"/>rtissement, selon l<span class=\"_ _1\"/>e cas, et sont trait\u00e9s co<span class=\"ws113\">m<span class=\"_ _1\"/>me des changements </span>d\u2019estimations comptables. <span class=\"ls1 ws0\"> </span>Immobilisations corporelles Les immobilisations corporelles, y <span class=\"lscf ws110\">compris c<span class=\"_ _1\"/>elles lou\u00e9es \u00e0 des pa<span class=\"_ _1\"/>rties tierces en tant<span class=\"_ _1\"/> que locations simpl<span class=\"_ _1\"/>es, sont pr\u00e9sent\u00e9es selon l<span class=\"_ _1\"/>eur nature et sont </span>comptabilis\u00e9es au co\u00fbt <span class=\"_ _1\"/>d'acquisition, d\u00e9duction fa<span class=\"_ _1\"/>ite des amortissem<span class=\"_ _1\"/>ents et pertes de val<span class=\"_ _1\"/>eurs cumul\u00e9es. Le co\u00fb<span class=\"_ _1\"/>t des acquisiti<span class=\"lsd4 ws94\">ons et d<span class=\"_ _13\"/>es </span>am\u00e9<span class=\"lsd2 ws0\">lioratio<span class=\"_ _1\"/>ns no<span class=\"_ _1\"/>tables<span class=\"_ _1\"/> des im<span class=\"_ _1\"/>mobilisa<span class=\"_ _1\"/>tions co<span class=\"_ _1\"/>rporelle<span class=\"_ _1\"/>s est c<span class=\"_ _1\"/>apital<span class=\"_ _1\"/>is\u00e9. L<span class=\"_ _1\"/>e co\u00fbt d<span class=\"_ _1\"/>e la ma<span class=\"_ _1\"/>intenan<span class=\"_ _1\"/>ce et <span class=\"_ _1\"/>des r\u00e9pa<span class=\"_ _7\"/>rations des<span class=\"_ _1\"/> immob<span class=\"_ _1\"/>ili<span class=\"lsd3 ws118\">sation<span class=\"_ _1\"/>s corpo<span class=\"_ _1\"/>relles </span></span>est comptabilis\u00e9 dans<span class=\"_ _1\"/> les charges d'exploitation lo<span class=\"_ _1\"/>rsque celles<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">ci n'augmentent ni la<span class=\"_ _1\"/> dur\u00e9e de vie du bi<span class=\"_ _1\"/>en, ni <span class=\"lscf ws113\">de mani\u00e8re substantielle sa capacit\u00e9 \u00e0 </span></span></span>g\u00e9n\u00e9rer des revenus. Le<span class=\"_ _1\"/> co\u00fbt d\u2019acquisition des<span class=\"_ _1\"/> immobilisations corp<span class=\"_ _1\"/>orelles inclut les co\u00fbts de<span class=\"_ _1\"/> d\u00e9mant\u00e8lement, de d\u00e9<span class=\"_ _1\"/>montage ou<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">de <span class=\"_ _1\"/>remise en<span class=\"_ _1\"/> \u00e9tat </span></span>dans les cas o\u00f9 le <span class=\"_ _1\"/>Groupe encourt ce g<span class=\"_ _1\"/>enre d\u2019obligation au mom<span class=\"_ _1\"/>ent de l\u2019in<span class=\"lsd1 ws114\">stallation du bien. <span class=\"ls1 ws0\"> </span></span>Les immobilisations corpo<span class=\"_ _1\"/>relles sont \u00e9limin\u00e9es du b<span class=\"_ _1\"/>ilan au moment d<span class=\"_ _1\"/>e leur vente ou lorsqu\u2019au<span class=\"_ _1\"/>cun b\u00e9n\u00e9fice \u00e9conomiqu<span class=\"_ _1\"/>e futur n\u2019est attendu de l<span class=\"_ _1\"/>eur usage ou de leu<span class=\"_ _1\"/>r vente. Tout gain o<span class=\"_ _1\"/>u perte d\u00e9coulant de cet<span class=\"_ _1\"/>te \u00e9limination du bilan<span class=\"_ _1\"/> (calcul\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">comme l<span class=\"_ _1\"/>a dif<span class=\"_ _1\"/>f\u00e9rence en<span class=\"_ _1\"/>tre les p<span class=\"_ _1\"/>rodui<span class=\"_ _1\"/>ts de vent<span class=\"_ _1\"/>e nets <span class=\"_ _1\"/>et </span></span>la valeur nette comp<span class=\"_ _1\"/>table de l\u2019actif<span class=\"_ _1\"/>) est comptabilis\u00e9 dans le com<span class=\"_ _1\"/>pte de r\u00e9sultat<span class=\"_ _1\"/>s de l\u2019exercice o\u00f9 l\u2019actif <span class=\"_ _1\"/>est sorti du bila<span class=\"lsd1 ws11a\">n. <span class=\"ls1 ws0\"> </span></span>L'amortissement d'un bien<span class=\"_ _1\"/> commence quand c<span class=\"_ _1\"/>e dernier est pr<span class=\"_ _1\"/>\u00eat pour l'usage auqu<span class=\"_ _1\"/>el il est destin\u00e9. L'am<span class=\"_ _1\"/>ortissement d'un bien est c<span class=\"_ _1\"/>alcul\u00e9 lin\u00e9airement sur sa du<span class=\"_ _1\"/>r\u00e9e de vie utile estim\u00e9<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Les dur\u00e9<span class=\"_ _1\"/>es de v<span class=\"_ _1\"/>ie utile <span class=\"_ _1\"/>sont att<span class=\"_ _1\"/>ribu\u00e9es co<span class=\"_ _1\"/>mme su<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Dur\u00e9e de v<span class=\"_ _1\"/>ie (ann\u00e9<span class=\"_ _1\"/>es)<span class=\"ls1 ws0\"> </span>Terrain<span class=\"_ _1\"/>s et con<span class=\"_ _1\"/>structio<span class=\"_ _1\"/>ns<span class=\"ls1\"> </span>Terra<span class=\"_ _1\"/>ins<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsd1 ws11a\">Ind\u00e9finie</span> </span>B\u00e2timen<span class=\"_ _1\"/>ts et \u00e9<span class=\"_ _1\"/>quipements des b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsce ws10f\">22 \u00e0 33</span> </span>Installations dans les b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _176\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Am\u00e9nagements b\u00e2tim<span class=\"_ _1\"/>ents lou\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Equipement<span class=\"_ _1\"/>s techniqu<span class=\"_ _1\"/>es et d<span class=\"_ _1\"/>e r\u00e9seau<span class=\"ls1 ws0\"> </span>C\u00e2bles et conduites<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span><span class=\"lsce ws10f\">15 \u00e0 20</span> </span>Centraux<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsce ws10f\">8 \u00e0 10</span> </span>Transmission<span class=\"ls1 ws0\"> <span class=\"_ _178\"> </span></span><span class=\"ws113\">6 \u00e0 8<span class=\"ls1 ws0\"> </span></span>R\u00e9seau d'acc\u00e8s radio<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span></span>6 \u00e0 7<span class=\"ls1 ws0\"> </span>Sites mobil<span class=\"_ _1\"/>es et \u00e9quipements in<span class=\"_ _1\"/>stallations des sites<span class=\"ls1 ws0\"> <span class=\"_ _179\"> </span><span class=\"lsce ws10f\">5 \u00e0 10</span> </span>Equipements install\u00e9s chez les clients<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _17a\"> </span><span class=\"lsce ws10f\">2 \u00e0 8</span> </span>Equipements de r\u00e9se<span class=\"_ _1\"/>au et autres <span class=\"_ _1\"/>\u00e9quipements du r\u00e9seau<span class=\"ls1 ws0\"> <span class=\"_ _17b\"> </span><span class=\"lsce ws10f\">2 \u00e0 15</span> </span>Mobilier e<span class=\"_ _1\"/>t mat\u00e9r<span class=\"_ _1\"/>iel rou<span class=\"_ _1\"/>lant<span class=\"ls1\"> </span>Mobilier et mat\u00e9riel de <span class=\"_ _1\"/>bureau<span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>V\u00e9hicule<span class=\"_ _1\"/>s et <span class=\"lsd1 ws114\">c\u00e2bles intelligents<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span><span class=\"lsce ws10f\">4 \u00e0 10</span> </span></span>Les val<span class=\"_ _1\"/>eurs r\u00e9sid<span class=\"_ _1\"/>uelles,<span class=\"_ _1\"/> les du<span class=\"_ _1\"/>r\u00e9es de vi<span class=\"_ _1\"/>e utile <span class=\"_ _1\"/>et les m\u00e9<span class=\"_ _1\"/>thodes d<span class=\"_ _1\"/>\u2019amorti<span class=\"_ _1\"/>ssement so<span class=\"_ _1\"/>nt revu<span class=\"_ _1\"/>es, et <span class=\"_ _1\"/>ajust\u00e9e<span class=\"_ _1\"/>s le cas \u00e9c<span class=\"_ _1\"/>h\u00e9ant, \u00e0<span class=\"_ _1\"/> c<span class=\"lsd1 ws119\">haque cl\u00f4ture annuelle. <span class=\"ls1 ws0\"> </span></span>Le<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">co\u00fbt des</span> <span class=\"lsd5 ws129\">acha<span class=\"_ _13\"/>ts<span class=\"_ _13\"/> de m<span class=\"_ _13\"/>at\u00e9<span class=\"_ _13\"/>ri<span class=\"_ _13\"/>e<span class=\"_ _13\"/>l</span> <span class=\"lsd3 ws121\">et</span> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9pense<span class=\"_ _1\"/>s li\u00e9es e<span class=\"_ _1\"/>t non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la <span class=\"_ _1\"/>force d<span class=\"_ _1\"/>e travail<span class=\"_ _1\"/> sont pr<span class=\"_ _1\"/>\u00e9sent\u00e9s <span class=\"_ _1\"/>apr\u00e8s d\u00e9d<span class=\"_ _1\"/>uction d<span class=\"_ _1\"/>es trava<span class=\"_ _1\"/>ux r\u00e9al<span class=\"_ _1\"/>is\u00e9s et </span></span>capitalis\u00e9s par le <span class=\"_ _1\"/>Groupe pour la c<span class=\"_ _1\"/>onstruction des immobilisations <span class=\"_ _1\"/>corporelles. <span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n couran<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>ettes ass<span class=\"_ _1\"/>oci\u00e9<span class=\"ls1 ws0\">e</span>s d<span class=\"_ _1\"/>\u00e9tenus en vu<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>vent<span class=\"ls1 ws0\">e </span>Le Groupe classe les<span class=\"_ _1\"/> actifs (ou groupe<span class=\"ls1 ws0\"> </span><span class=\"ws118\">d\u2019a<span class=\"_ _1\"/>ctifs) <span class=\"lsd3\">destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre v<span class=\"_ _1\"/>endus co<span class=\"_ _1\"/>mme d<span class=\"_ _1\"/>\u00e9tenus en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e la ven<span class=\"_ _1\"/>te lorsqu<span class=\"_ _1\"/>e leur val<span class=\"_ _7\"/>eur comptabl<span class=\"_ _1\"/>e est </span></span>recouvr\u00e9e principalement<span class=\"_ _1\"/> par le biais d\u2019une <span class=\"_ _1\"/>transaction de vente plut<span class=\"_ _1\"/>\u00f4t que par l\u2019utilisation <span class=\"_ _1\"/>continue. Cette condition <span class=\"_ _1\"/>est remplie quand<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">l\u2019a<span class=\"_ _7\"/>ctif<span class=\"ls1 ws0\"> <span class=\"lsda ws114\">(ou </span></span></span></span>groupes d\u2019actifs destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre vendus) e<span class=\"_ _1\"/>st disponible en vue d<span class=\"_ _1\"/>e la vente imm<span class=\"_ _1\"/>\u00e9diate dans son \u00e9ta<span class=\"_ _1\"/>t actuel et que la v<span class=\"_ _1\"/>ente est<span class=\"ls1 ws0\"> </span><span class=\"ws113\">hautement probable et </span>attendue dans l\u2019ann\u00e9e.<span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>ettes as<span class=\"_ _1\"/>soci\u00e9es d\u00e9<span class=\"_ _1\"/>tenus en<span class=\"_ _1\"/> vue de<span class=\"_ _1\"/> v<span class=\"lscf ws110\">ente (ou groupe<span class=\"_ _1\"/>s destin\u00e9s \u00e0 \u00eatre c\u00e9d<span class=\"_ _1\"/>\u00e9s) figurent au bilan parm<span class=\"_ _1\"/>i les actifs courants. Ils<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsf7 ws152\">s<span class=\"_ _13\"/>ont<span class=\"_ _13\"/> </span></span></span>comptabilis\u00e9s au mont<span class=\"_ _1\"/>ant le plus bas entr<span class=\"_ _1\"/>e leur valeur comptable<span class=\"_ _1\"/> et leur juste val<span class=\"_ _1\"/>eur d\u00e9duction faite d<span class=\"_ _1\"/>es frais de vente.<span class=\"ls1 ws0\"> </span>Charges d\u2019<span class=\"_ _7\"/>exploitati<span class=\"_ _1\"/>on<span class=\"ls1 ws0\"> </span>Les achat<span class=\"_ _1\"/>s de ma<span class=\"_ _1\"/>t\u00e9riel et<span class=\"_ _1\"/> de serv<span class=\"_ _1\"/>ices li<span class=\"_ _1\"/>\u00e9s aux v<span class=\"_ _1\"/>entes co<span class=\"_ _1\"/>mprennen<span class=\"_ _1\"/>t le <span class=\"_ _1\"/>prix d'ach<span class=\"_ _1\"/>at des \u00e9<span class=\"_ _1\"/>quipemen<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>es serv<span class=\"_ _1\"/>ices dir<span class=\"_ _1\"/>ectement<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">l<span class=\"_ _1\"/>i\u00e9s aux r<span class=\"_ _13\"/>evenus. <span class=\"ls1 ws0\"> </span></span></span>Les d\u00e9pen<span class=\"_ _1\"/>ses li<span class=\"_ _1\"/>\u00e9es \u00e0 la f<span class=\"_ _1\"/>orc<span class=\"lscf ws110\">e de t<span class=\"_ _1\"/>ravail sont des frais li\u00e9<span class=\"_ _1\"/>s aux employ\u00e9s propr<span class=\"_ _1\"/>es (frais de personnel e<span class=\"_ _1\"/>t pensions) ainsi qu\u2019aux <span class=\"_ _1\"/>travailleurs externes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Les charges d\u2019exploitat<span class=\"_ _1\"/>ion sont rapport\u00e9es<span class=\"_ _1\"/> nettes de production im<span class=\"_ _1\"/>mobilis\u00e9e d\u2019actifs du Groupe<span class=\"_ _1\"/>. Elles sont rappor<span class=\"_ _1\"/>t\u00e9es par nat<span class=\"lsd5 ws94\">ure<span class=\"_ _13\"/>. <span class=\"ls1 ws0\"> </span></span>L<span class=\"lscf ws110\">es co\u00fbts marginaux<span class=\"_ _1\"/> d\u2019obtention du cont<span class=\"_ _1\"/>rat sont diff\u00e9r\u00e9s lin\u00e9air<span class=\"_ _1\"/>ement sur 3 ans pour l<span class=\"_ _1\"/>es contrats sur le <span class=\"_ _1\"/>march\u00e9 r\u00e9sidentiel et<span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">su<span class=\"_ _1\"/>r 5 an<span class=\"_ _1\"/>s pour l<span class=\"_ _1\"/>es </span></span></span>contrats sur le march\u00e9 professionnel. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-6": {
   "value": "Immobilisations incorporelles avec une dur\u00e9e de vie limit\u00e9e Les immo<span class=\"_ _1\"/>bilisatio<span class=\"_ _1\"/>ns inco<span class=\"_ _1\"/>rporelles <span class=\"_ _1\"/>compren<span class=\"_ _1\"/>nent prin<span class=\"_ _1\"/>cipalem<span class=\"_ _1\"/>ent la lic<span class=\"_ _1\"/>ence GSM<span class=\"_ _1\"/> (Global<span class=\"_ _1\"/> System<span class=\"_ _1\"/> for Mob<span class=\"_ _1\"/>ile commun<span class=\"_ _7\"/>ications), la<span class=\"_ _1\"/> lic<span class=\"lsd1 ws114\">ence UMTS </span>(Universal Mobile Telecommunication System), l<span class=\"_ _1\"/>es lic<span class=\"lsd3 ws121\">ences spe<span class=\"_ _1\"/>ctres <span class=\"_ _1\"/>4G<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et 5G<span class=\"lscf ws110\">, les client<span class=\"_ _1\"/>\u00e8les et marque<span class=\"_ _1\"/>s acquises lors de regroup<span class=\"_ _1\"/>ements </span></span></span>d\u2019entreprises, des logiciel<span class=\"_ _1\"/>s d\u00e9velopp\u00e9s au sein<span class=\"_ _1\"/> ou acquis en dehor<span class=\"_ _1\"/>s du Groupe et d\u2019aut<span class=\"_ _1\"/>res immobilisations incorporelles<span class=\"_ _1\"/> telles que les droits de footb<span class=\"_ _1\"/>all et de d<span class=\"_ _7\"/>iffusion. <span class=\"ls1\"> </span>Le<span class=\"lscf ws110\">s immobilisations inco<span class=\"_ _1\"/>rporelles ayant une dur\u00e9e d<span class=\"_ _1\"/>e vie d\u00e9termin\u00e9e acqu<span class=\"_ _1\"/>ises s\u00e9par\u00e9ment son<span class=\"_ _1\"/>t \u00e9valu\u00e9es lors de<span class=\"_ _1\"/> leur comptabilisa<span class=\"lsd2 ws0\">tion<span class=\"_ _1\"/> initia<span class=\"_ _1\"/>le \u00e0 l<span class=\"_ _1\"/>eur </span></span>co\u00fbt d\u2019acquisition. Seule<span class=\"ls1 ws0\"> <span class=\"lsd2\">la<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>e fixe d<span class=\"_ _1\"/>u prix<span class=\"_ _1\"/> est activ<span class=\"_ _7\"/>\u00e9e. Le co\u00fbt<span class=\"_ _1\"/> d\u2019acq<span class=\"_ _1\"/>uisition d<span class=\"_ _1\"/>es immo<span class=\"_ _1\"/>bilis<span class=\"_ _1\"/>ations in<span class=\"_ _1\"/>corp<span class=\"_ _1\"/><span class=\"lscf ws110\">orelles acquises dans le <span class=\"_ _1\"/>cadre d\u2019un </span></span></span>regroupement d\u2019entrepri<span class=\"_ _1\"/>ses est leur juste valeu<span class=\"_ _1\"/>r \u00e0 la date d\u2019acquisi<span class=\"_ _1\"/>tion.<span class=\"ls1 ws0\"> </span>Le Groupe capitalise<span class=\"_ _1\"/> certains frais encourus da<span class=\"_ _1\"/>ns le cadre de l'achat<span class=\"_ _1\"/> ou du d\u00e9veloppem<span class=\"_ _1\"/>ent de logiciels \u00e0 usag<span class=\"_ _1\"/>e interne<span class=\"ls1 ws0\"> <span class=\"lsd2 ws117\">ainsi q<span class=\"_ _1\"/>ue certain<span class=\"_ _1\"/>s co\u00fbts de<span class=\"ls1 ws0\"> </span></span></span>production media<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">lorsque l<span class=\"_ _1\"/>es conditions suivantes sont r\u00e9unies : c<span class=\"_ _1\"/>es frais sont identifiables, le Groupe c<span class=\"_ _1\"/>ontr\u00f4le les actifs concern\u00e9s et les <span class=\"_ _1\"/><span class=\"lscf ws118\">avantages </span></span></span>futurs<span class=\"_ _1\"/> li\u00e9s \u00e0 l<span class=\"_ _1\"/>\u2019utilisa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e ces ac<span class=\"_ _1\"/>tifs son<span class=\"_ _1\"/>t prob<span class=\"_ _1\"/>ables. <span class=\"_ _1\"/><span class=\"ls1\"> </span>Le Groupe entre dan<span class=\"_ _1\"/>s des solutions SaaS <span class=\"_ _1\"/>et paie une redevan<span class=\"_ _1\"/>ce en \u00e9change du d<span class=\"_ _1\"/>roit d\u2019acc\u00e9der aux lo<span class=\"_ _1\"/>giciels d\u2019application du f<span class=\"_ _1\"/>ournisseur pour une<span class=\"_ _1\"/> p\u00e9riode convenue. Le G<span class=\"_ _1\"/>roupe reconna\u00eet u<span class=\"_ _1\"/>n actif, \u00e0 la date d\u2019<span class=\"_ _1\"/>entr\u00e9e en vigueur du con<span class=\"_ _1\"/>trat, pour le logiciel<span class=\"_ _1\"/> dans une solution <span class=\"lsd4 ws94\">de \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsda ws114\">cloud<span class=\"ls1 ws0\">-</span></span></span><span class=\"ws118\">computing<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb </span></span></span>s\u2019<span class=\"lsd1 ws114\">il en </span><span class=\"lsdd\">obtie<span class=\"_ _13\"/>nt <span class=\"_ _13\"/>le c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/></span>\u00f4<span class=\"lsd1 ws11a\">le </span>\u00e0 <span class=\"lscf ws110\">cette date. Ceci s<span class=\"_ _1\"/>e produit quant au d<span class=\"ls1 ws0\">\u00e9</span><span class=\"ws113\">b<span class=\"_ _1\"/>ut du contrat<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Le Groupe a le dro<span class=\"_ _1\"/>it contractuellement de p<span class=\"_ _1\"/>rendre possession du lo<span class=\"_ _1\"/>giciel pendant la p\u00e9<span class=\"_ _1\"/>riode d\u2019h\u00e9bergement san<span class=\"_ _1\"/>s p\u00e9nalit\u00e9</span>signifi<span class=\"_ _1\"/>cative, et \u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Il e<span class=\"_ _13\"/>st possible pou<span class=\"_ _1\"/>r le Groupe de fa<span class=\"_ _1\"/>ir<span class=\"lsd3 ws118\">e tourner<span class=\"_ _1\"/> le logici<span class=\"_ _1\"/>el sur <span class=\"_ _1\"/>ses prop<span class=\"_ _1\"/>res \u00e9quip<span class=\"_ _1\"/>ements<span class=\"_ _1\"/> ou de con<span class=\"_ _1\"/>tracte<span class=\"_ _1\"/>r avec un<span class=\"_ _1\"/>e autre pa<span class=\"_ _7\"/>r<span class=\"_ _13\"/>tie non<span class=\"_ _1\"/> li\u00e9e </span></span>au fourn<span class=\"_ _1\"/>isseur en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e son h\u00e9b<span class=\"_ _1\"/>ergem<span class=\"_ _1\"/>ent<span class=\"ls1 ws0\">. </span>Les r\u00e8gles d\u2019\u00e9valuation d<span class=\"_ _1\"/>u Groupe pr\u00e9voient de<span class=\"_ _1\"/> capitaliser les droits <span class=\"_ _1\"/>de diffusion de matche<span class=\"_ _1\"/>s de football et tous<span class=\"_ _1\"/> les autres droits d<span class=\"_ _1\"/>e diffusion de manifestations sportives pluri<span class=\"ls1 ws0\">-</span><span class=\"ws110\">saiso<span class=\"_ _1\"/>nni\u00e8res, pour la dur\u00e9e total<span class=\"_ _1\"/>e du contrat, et \u00e0 <span class=\"_ _1\"/>comptabiliser le pas<span class=\"_ _1\"/>sif correspondant (pour la d<span class=\"_ _1\"/>ur\u00e9e totale du </span>contra<span class=\"_ _1\"/>t).<span class=\"ls1 ws0\"> </span>Pour des contrats av<span class=\"_ _1\"/>ec d\u2019autres chaines de t\u00e9l<span class=\"_ _1\"/>\u00e9vision, le Groupe act<span class=\"_ _1\"/>ive le montant por<span class=\"_ _1\"/>tant sur la p\u00e9riode compl<span class=\"_ _1\"/>\u00e8te du contrat, <span class=\"_ _1\"/>\u00e9tant donn\u00e9 que le contenu est consid\u00e9r<span class=\"_ _1\"/>\u00e9 comme suffisamment iden<span class=\"_ _1\"/>tifiable (la principale pa<span class=\"_ _1\"/>rtie du contenu est d\u00e9j\u00e0<span class=\"_ _1\"/> produite) pou<span class=\"_ _1\"/>r la partie non <span class=\"ws113\">r\u00e9siliable du contrat </span>(g\u00e9n\u00e9ralement 18 moi<span class=\"_ _1\"/>s \u00e0 3 ans).<span class=\"ls1 ws0\">  </span>La soci\u00e9t\u00e9 continue \u00e0 <span class=\"_ _1\"/>surveiller les normes <span class=\"_ _1\"/>et guidances comptable<span class=\"_ _1\"/>s dans ce domaine<span class=\"_ _1\"/> pour lequel il y a <span class=\"_ _1\"/>peu de litt\u00e9rature. <span class=\"ls1 ws0\"> </span>Les immobilisations inco<span class=\"_ _1\"/>rporelles avec une dur\u00e9e d<span class=\"_ _1\"/>e vie limit\u00e9e, sont<span class=\"_ _1\"/> comptabilis\u00e9es au co\u00fbt d'acqu<span class=\"_ _1\"/>isition, d\u00e9duction faite <span class=\"_ _1\"/>d<span class=\"lsde ws145\">es a<span class=\"_ _13\"/>m<span class=\"lsd4 ws94\">ort<span class=\"_ _13\"/>issem<span class=\"_ _13\"/>ents<span class=\"_ _13\"/> et<span class=\"_ _13\"/> </span></span>pertes de valeur cu<span class=\"_ _1\"/>mul\u00e9es. La valeur r\u00e9siduelle <span class=\"_ _1\"/>de ces immobilisatio<span class=\"_ _1\"/>ns incorporelles est estim<span class=\"_ _1\"/>\u00e9e \u00e9gale \u00e0 z\u00e9ro. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les client\u00e8les et marq<span class=\"_ _1\"/>ues acquises lor<span class=\"_ _1\"/>s de regroupements d\u2019en<span class=\"_ _1\"/>treprises sont amorti<span class=\"_ _1\"/>es lin\u00e9airement pendant leur <span class=\"_ _1\"/>dur\u00e9e de vie u<span class=\"lsd2 ws115\">til<span class=\"_ _1\"/><span class=\"lsce ws10f\">e estim\u00e9e (3 \u00e0 20 </span></span>ans). A l<span class=\"_ _1\"/>\u2019exce<span class=\"_ _1\"/>ption d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s dont l<span class=\"_ _7\"/>a dur\u00e9e de v<span class=\"_ _1\"/>ie est b<span class=\"_ _1\"/>as\u00e9e su<span class=\"_ _1\"/>r des<span class=\"_ _1\"/> limitat<span class=\"_ _1\"/>ions co<span class=\"_ _1\"/>ntract<span class=\"_ _1\"/>uelles o<span class=\"_ _1\"/>u refl\u00e9<span class=\"_ _1\"/>tant l<span class=\"_ _1\"/>es inten<span class=\"_ _1\"/>tions<span class=\"_ _1\"/> <span class=\"lscf ws110\">du management <span class=\"_ _1\"/>quant \u00e0 leur </span>utilisation, la dur\u00e9e de<span class=\"_ _1\"/> vie de chaque actif e<span class=\"_ _1\"/>st \u00e9tablie de mani\u00e8re con<span class=\"_ _1\"/>sistante avec le flux de<span class=\"_ _1\"/> tr\u00e9sorerie attendus <span class=\"_ _1\"/>dans le mod\u00e8le d\u2019\u00e9valua<span class=\"_ _1\"/>tion pour des tels actifs. C\u2019est <span class=\"_ _1\"/>d\u00e9fini de telle f<span class=\"_ _1\"/>a\u00e7on que la valeur cumul\u00e9<span class=\"_ _1\"/>e des flux de tr\u00e9sor<span class=\"_ _1\"/>erie attendus et actual<span class=\"_ _1\"/>is\u00e9s de chaque ac<span class=\"ws113\">tif pendant cette dur\u00e9e de </span>vie rep<span class=\"_ _1\"/>r\u00e9sente <span class=\"_ _1\"/>environ 90<span class=\"_ _7\"/>%<span class=\"_ _13\"/> de to<span class=\"_ _1\"/>us les fl<span class=\"_ _1\"/><span class=\"lscf ws110\">ux de cash attendus<span class=\"_ _1\"/> de cet actif. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Les licen<span class=\"_ _1\"/>ces spec<span class=\"_ _1\"/>tres GS<span class=\"_ _1\"/>M, UMTS<span class=\"_ _1\"/>, 4G et <span class=\"_ _1\"/>5G, le<span class=\"_ _1\"/>s autres <span class=\"_ _1\"/>immobil<span class=\"_ _1\"/>isations in<span class=\"_ _7\"/>corporelles e<span class=\"_ _1\"/>t les imm<span class=\"_ _1\"/>obilisat<span class=\"_ _1\"/>ions d\u00e9v<span class=\"_ _1\"/>elopp\u00e9e<span class=\"_ _1\"/>s au sei<span class=\"lscf ws110\">n <span class=\"_ _1\"/>du Groupe ayan<span class=\"_ _1\"/>t </span>toutes u<span class=\"_ _1\"/>ne du<span class=\"_ _1\"/>r\u00e9e de v<span class=\"_ _1\"/>ie lim<span class=\"_ _1\"/>it\u00e9e, so<span class=\"_ _1\"/>nt amor<span class=\"_ _1\"/>ties lin<span class=\"_ _1\"/>\u00e9aireme<span class=\"_ _1\"/>nt sur l<span class=\"_ _7\"/>eur <span class=\"lscf ws110\">dur\u00e9e de vie utile <span class=\"_ _1\"/>estim\u00e9e. L'amortissement <span class=\"_ _1\"/>commence quand l'immobilisation </span>incorpo<span class=\"_ _1\"/>relle est p<span class=\"_ _1\"/>r\u00eate pou<span class=\"_ _1\"/>r l'u<span class=\"_ _1\"/>sage auquel<span class=\"_ _1\"/> elle es<span class=\"_ _1\"/>t destin\u00e9<span class=\"_ _1\"/>e. Les<span class=\"_ _1\"/> dur\u00e9es d<span class=\"_ _1\"/>e vie d<span class=\"_ _1\"/>es licen<span class=\"_ _1\"/>ces sont <span class=\"_ _1\"/>\u00e9tablies<span class=\"_ _1\"/> par Arr<span class=\"_ _1\"/>\u00eat\u00e9 Roya<span class=\"_ _1\"/>l<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">et<span class=\"_ _13\"/> co<span class=\"_ _13\"/>ure<span class=\"_ _13\"/>nt<span class=\"_ _13\"/> de 5 \u00e0 2<span class=\"_ _13\"/>0 a<span class=\"_ _13\"/>ns<span class=\"lsd2 ws115\">. </span></span> </span>Les dur\u00e9<span class=\"_ _1\"/>es de<span class=\"_ _1\"/> vie util<span class=\"_ _1\"/>e sont <span class=\"lsd5 ws129\">attri<span class=\"_ _13\"/>bu\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> com<span class=\"_ _13\"/>me<span class=\"_ _13\"/> sui<span class=\"_ _13\"/>t</span><span class=\"ls1\"> </span>Dur\u00e9e d<span class=\"_ _13\"/>e vi<span class=\"_ _13\"/>e (a<span class=\"_ _13\"/>nn\u00e9<span class=\"_ _13\"/>es)<span class=\"ls1 ws0\"> </span>GSM,<span class=\"_ _13\"/> UMT<span class=\"_ _13\"/>S, 4<span class=\"_ _13\"/>G et aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> r\u00e9s<span class=\"_ _13\"/>eau<span class=\"_ _13\"/>x<span class=\"ls1 ws0\"> <span class=\"_ _169\"> </span><span class=\"lsd3 ws118\">Sur la d<span class=\"_ _1\"/>ur\u00e9e de l<span class=\"_ _1\"/>a licen<span class=\"_ _1\"/>ce<span class=\"ls1 ws0\"> </span></span></span>SPEC<span class=\"_ _1\"/>TRE 2<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16a\"> </span><span class=\"lsce ws116\">15</span> </span>SPEC<span class=\"_ _1\"/>TRE 80<span class=\"_ _1\"/>0 M<span class=\"_ _1\"/>HZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPECTRE 1800 MHZ 2G<span class=\"ls1 ws0\"> <span class=\"_ _16c\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPECTRE 2100 MHZ 3G<span class=\"ls1 ws0\"> <span class=\"_ _16d\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPEC<span class=\"_ _1\"/>TRE 9<span class=\"_ _1\"/>00 M<span class=\"_ _1\"/>HZ<span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 1<span class=\"_ _1\"/>400<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16e\"> </span><span class=\"lsce ws116\">20</span> </span>SPE<span class=\"_ _13\"/>CTRE 700 MHZ<span class=\"ls1 ws0\"> <span class=\"_ _16f\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 3<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lscf ws110\">17 ans 8 mois<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Client\u00e8les, marques ac<span class=\"_ _1\"/>quises, brevets<span class=\"ls1 ws0\"> </span>3 \u00e0 20<span class=\"ls1 ws0\"> </span> <span class=\"lsd3 ws118\">et logici<span class=\"_ _1\"/>els acqu<span class=\"_ _1\"/>is dans l<span class=\"_ _1\"/>e cadr<span class=\"_ _1\"/>e de regro<span class=\"_ _1\"/>upemen<span class=\"_ _1\"/>ts d'ent<span class=\"_ _1\"/>reprises<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Logiciel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _171\"> </span>5 </span>Droits d<span class=\"_ _1\"/>e dif<span class=\"_ _1\"/>fusion po<span class=\"_ _1\"/>ur saiso<span class=\"_ _1\"/>ns sp<span class=\"_ _7\"/>ortives<span class=\"ls1\"> <span class=\"_ _172\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>Droits d'usage et au<span class=\"_ _1\"/>tres d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e diff<span class=\"_ _1\"/>usion<span class=\"ls1\"> <span class=\"_ _173\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>(<span class=\"lscf ws118\">Habituellement</span> <span class=\"lsce ws12e\">2 \u00e0 5)</span> La dur\u00e9e de vie <span class=\"_ _1\"/>et la m\u00e9thode d\u2019a<span class=\"_ _1\"/>mortissement des immobilisa<span class=\"_ _1\"/>tions incorporelles avec une <span class=\"_ _1\"/>dur\u00e9e de vie lim<span class=\"_ _1\"/>it\u00e9e sont revues au mo<span class=\"_ _1\"/>ins \u00e0 chaque cl\u00f4ture annuelle. Le<span class=\"_ _1\"/>s changements dans la d<span class=\"_ _1\"/>ur\u00e9e de vie estim\u00e9e ou <span class=\"_ _1\"/>dans le plan att<span class=\"_ _1\"/>endu de consommation d<span class=\"_ _1\"/>es b\u00e9n\u00e9fices<span class=\"ls1 ws0\"> </span>\u00e9conomiques f<span class=\"_ _1\"/>uturs g\u00e9n\u00e9r\u00e9s par l\u2019actif son<span class=\"_ _1\"/>t pris en compte <span class=\"_ _1\"/>en changeant la du<span class=\"_ _1\"/>r\u00e9e ou la m\u00e9thode d\u2019amo<span class=\"_ _1\"/>rtissement, selon l<span class=\"_ _1\"/>e cas, et sont trait\u00e9s co<span class=\"ws113\">m<span class=\"_ _1\"/>me des changements </span>d\u2019estimations comptables. <span class=\"ls1 ws0\"> </span>Immobilisations corporelles Les immobilisations corporelles, y <span class=\"lscf ws110\">compris c<span class=\"_ _1\"/>elles lou\u00e9es \u00e0 des pa<span class=\"_ _1\"/>rties tierces en tant<span class=\"_ _1\"/> que locations simpl<span class=\"_ _1\"/>es, sont pr\u00e9sent\u00e9es selon l<span class=\"_ _1\"/>eur nature et sont </span>comptabilis\u00e9es au co\u00fbt <span class=\"_ _1\"/>d'acquisition, d\u00e9duction fa<span class=\"_ _1\"/>ite des amortissem<span class=\"_ _1\"/>ents et pertes de val<span class=\"_ _1\"/>eurs cumul\u00e9es. Le co\u00fb<span class=\"_ _1\"/>t des acquisiti<span class=\"lsd4 ws94\">ons et d<span class=\"_ _13\"/>es </span>am\u00e9<span class=\"lsd2 ws0\">lioratio<span class=\"_ _1\"/>ns no<span class=\"_ _1\"/>tables<span class=\"_ _1\"/> des im<span class=\"_ _1\"/>mobilisa<span class=\"_ _1\"/>tions co<span class=\"_ _1\"/>rporelle<span class=\"_ _1\"/>s est c<span class=\"_ _1\"/>apital<span class=\"_ _1\"/>is\u00e9. L<span class=\"_ _1\"/>e co\u00fbt d<span class=\"_ _1\"/>e la ma<span class=\"_ _1\"/>intenan<span class=\"_ _1\"/>ce et <span class=\"_ _1\"/>des r\u00e9pa<span class=\"_ _7\"/>rations des<span class=\"_ _1\"/> immob<span class=\"_ _1\"/>ili<span class=\"lsd3 ws118\">sation<span class=\"_ _1\"/>s corpo<span class=\"_ _1\"/>relles </span></span>est comptabilis\u00e9 dans<span class=\"_ _1\"/> les charges d'exploitation lo<span class=\"_ _1\"/>rsque celles<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">ci n'augmentent ni la<span class=\"_ _1\"/> dur\u00e9e de vie du bi<span class=\"_ _1\"/>en, ni <span class=\"lscf ws113\">de mani\u00e8re substantielle sa capacit\u00e9 \u00e0 </span></span></span>g\u00e9n\u00e9rer des revenus. Le<span class=\"_ _1\"/> co\u00fbt d\u2019acquisition des<span class=\"_ _1\"/> immobilisations corp<span class=\"_ _1\"/>orelles inclut les co\u00fbts de<span class=\"_ _1\"/> d\u00e9mant\u00e8lement, de d\u00e9<span class=\"_ _1\"/>montage ou<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">de <span class=\"_ _1\"/>remise en<span class=\"_ _1\"/> \u00e9tat </span></span>dans les cas o\u00f9 le <span class=\"_ _1\"/>Groupe encourt ce g<span class=\"_ _1\"/>enre d\u2019obligation au mom<span class=\"_ _1\"/>ent de l\u2019in<span class=\"lsd1 ws114\">stallation du bien. <span class=\"ls1 ws0\"> </span></span>Les immobilisations corpo<span class=\"_ _1\"/>relles sont \u00e9limin\u00e9es du b<span class=\"_ _1\"/>ilan au moment d<span class=\"_ _1\"/>e leur vente ou lorsqu\u2019au<span class=\"_ _1\"/>cun b\u00e9n\u00e9fice \u00e9conomiqu<span class=\"_ _1\"/>e futur n\u2019est attendu de l<span class=\"_ _1\"/>eur usage ou de leu<span class=\"_ _1\"/>r vente. Tout gain o<span class=\"_ _1\"/>u perte d\u00e9coulant de cet<span class=\"_ _1\"/>te \u00e9limination du bilan<span class=\"_ _1\"/> (calcul\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">comme l<span class=\"_ _1\"/>a dif<span class=\"_ _1\"/>f\u00e9rence en<span class=\"_ _1\"/>tre les p<span class=\"_ _1\"/>rodui<span class=\"_ _1\"/>ts de vent<span class=\"_ _1\"/>e nets <span class=\"_ _1\"/>et </span></span>la valeur nette comp<span class=\"_ _1\"/>table de l\u2019actif<span class=\"_ _1\"/>) est comptabilis\u00e9 dans le com<span class=\"_ _1\"/>pte de r\u00e9sultat<span class=\"_ _1\"/>s de l\u2019exercice o\u00f9 l\u2019actif <span class=\"_ _1\"/>est sorti du bila<span class=\"lsd1 ws11a\">n. <span class=\"ls1 ws0\"> </span></span>L'amortissement d'un bien<span class=\"_ _1\"/> commence quand c<span class=\"_ _1\"/>e dernier est pr<span class=\"_ _1\"/>\u00eat pour l'usage auqu<span class=\"_ _1\"/>el il est destin\u00e9. L'am<span class=\"_ _1\"/>ortissement d'un bien est c<span class=\"_ _1\"/>alcul\u00e9 lin\u00e9airement sur sa du<span class=\"_ _1\"/>r\u00e9e de vie utile estim\u00e9<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Les dur\u00e9<span class=\"_ _1\"/>es de v<span class=\"_ _1\"/>ie utile <span class=\"_ _1\"/>sont att<span class=\"_ _1\"/>ribu\u00e9es co<span class=\"_ _1\"/>mme su<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Dur\u00e9e de v<span class=\"_ _1\"/>ie (ann\u00e9<span class=\"_ _1\"/>es)<span class=\"ls1 ws0\"> </span>Terrain<span class=\"_ _1\"/>s et con<span class=\"_ _1\"/>structio<span class=\"_ _1\"/>ns<span class=\"ls1\"> </span>Terra<span class=\"_ _1\"/>ins<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsd1 ws11a\">Ind\u00e9finie</span> </span>B\u00e2timen<span class=\"_ _1\"/>ts et \u00e9<span class=\"_ _1\"/>quipements des b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsce ws10f\">22 \u00e0 33</span> </span>Installations dans les b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _176\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Am\u00e9nagements b\u00e2tim<span class=\"_ _1\"/>ents lou\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Equipement<span class=\"_ _1\"/>s techniqu<span class=\"_ _1\"/>es et d<span class=\"_ _1\"/>e r\u00e9seau<span class=\"ls1 ws0\"> </span>C\u00e2bles et conduites<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span><span class=\"lsce ws10f\">15 \u00e0 20</span> </span>Centraux<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsce ws10f\">8 \u00e0 10</span> </span>Transmission<span class=\"ls1 ws0\"> <span class=\"_ _178\"> </span></span><span class=\"ws113\">6 \u00e0 8<span class=\"ls1 ws0\"> </span></span>R\u00e9seau d'acc\u00e8s radio<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span></span>6 \u00e0 7<span class=\"ls1 ws0\"> </span>Sites mobil<span class=\"_ _1\"/>es et \u00e9quipements in<span class=\"_ _1\"/>stallations des sites<span class=\"ls1 ws0\"> <span class=\"_ _179\"> </span><span class=\"lsce ws10f\">5 \u00e0 10</span> </span>Equipements install\u00e9s chez les clients<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _17a\"> </span><span class=\"lsce ws10f\">2 \u00e0 8</span> </span>Equipements de r\u00e9se<span class=\"_ _1\"/>au et autres <span class=\"_ _1\"/>\u00e9quipements du r\u00e9seau<span class=\"ls1 ws0\"> <span class=\"_ _17b\"> </span><span class=\"lsce ws10f\">2 \u00e0 15</span> </span>Mobilier e<span class=\"_ _1\"/>t mat\u00e9r<span class=\"_ _1\"/>iel rou<span class=\"_ _1\"/>lant<span class=\"ls1\"> </span>Mobilier et mat\u00e9riel de <span class=\"_ _1\"/>bureau<span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>V\u00e9hicule<span class=\"_ _1\"/>s et <span class=\"lsd1 ws114\">c\u00e2bles intelligents<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span><span class=\"lsce ws10f\">4 \u00e0 10</span> </span></span>Les val<span class=\"_ _1\"/>eurs r\u00e9sid<span class=\"_ _1\"/>uelles,<span class=\"_ _1\"/> les du<span class=\"_ _1\"/>r\u00e9es de vi<span class=\"_ _1\"/>e utile <span class=\"_ _1\"/>et les m\u00e9<span class=\"_ _1\"/>thodes d<span class=\"_ _1\"/>\u2019amorti<span class=\"_ _1\"/>ssement so<span class=\"_ _1\"/>nt revu<span class=\"_ _1\"/>es, et <span class=\"_ _1\"/>ajust\u00e9e<span class=\"_ _1\"/>s le cas \u00e9c<span class=\"_ _1\"/>h\u00e9ant, \u00e0<span class=\"_ _1\"/> c<span class=\"lsd1 ws119\">haque cl\u00f4ture annuelle. <span class=\"ls1 ws0\"> </span></span>Le<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">co\u00fbt des</span> <span class=\"lsd5 ws129\">acha<span class=\"_ _13\"/>ts<span class=\"_ _13\"/> de m<span class=\"_ _13\"/>at\u00e9<span class=\"_ _13\"/>ri<span class=\"_ _13\"/>e<span class=\"_ _13\"/>l</span> <span class=\"lsd3 ws121\">et</span> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9pense<span class=\"_ _1\"/>s li\u00e9es e<span class=\"_ _1\"/>t non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la <span class=\"_ _1\"/>force d<span class=\"_ _1\"/>e travail<span class=\"_ _1\"/> sont pr<span class=\"_ _1\"/>\u00e9sent\u00e9s <span class=\"_ _1\"/>apr\u00e8s d\u00e9d<span class=\"_ _1\"/>uction d<span class=\"_ _1\"/>es trava<span class=\"_ _1\"/>ux r\u00e9al<span class=\"_ _1\"/>is\u00e9s et </span></span>capitalis\u00e9s par le <span class=\"_ _1\"/>Groupe pour la c<span class=\"_ _1\"/>onstruction des immobilisations <span class=\"_ _1\"/>corporelles. <span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n couran<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>ettes ass<span class=\"_ _1\"/>oci\u00e9<span class=\"ls1 ws0\">e</span>s d<span class=\"_ _1\"/>\u00e9tenus en vu<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>vent<span class=\"ls1 ws0\">e </span>Le Groupe classe les<span class=\"_ _1\"/> actifs (ou groupe<span class=\"ls1 ws0\"> </span><span class=\"ws118\">d\u2019a<span class=\"_ _1\"/>ctifs) <span class=\"lsd3\">destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre v<span class=\"_ _1\"/>endus co<span class=\"_ _1\"/>mme d<span class=\"_ _1\"/>\u00e9tenus en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e la ven<span class=\"_ _1\"/>te lorsqu<span class=\"_ _1\"/>e leur val<span class=\"_ _7\"/>eur comptabl<span class=\"_ _1\"/>e est </span></span>recouvr\u00e9e principalement<span class=\"_ _1\"/> par le biais d\u2019une <span class=\"_ _1\"/>transaction de vente plut<span class=\"_ _1\"/>\u00f4t que par l\u2019utilisation <span class=\"_ _1\"/>continue. Cette condition <span class=\"_ _1\"/>est remplie quand<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">l\u2019a<span class=\"_ _7\"/>ctif<span class=\"ls1 ws0\"> <span class=\"lsda ws114\">(ou </span></span></span></span>groupes d\u2019actifs destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre vendus) e<span class=\"_ _1\"/>st disponible en vue d<span class=\"_ _1\"/>e la vente imm<span class=\"_ _1\"/>\u00e9diate dans son \u00e9ta<span class=\"_ _1\"/>t actuel et que la v<span class=\"_ _1\"/>ente est<span class=\"ls1 ws0\"> </span><span class=\"ws113\">hautement probable et </span>attendue dans l\u2019ann\u00e9e.<span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>ettes as<span class=\"_ _1\"/>soci\u00e9es d\u00e9<span class=\"_ _1\"/>tenus en<span class=\"_ _1\"/> vue de<span class=\"_ _1\"/> v<span class=\"lscf ws110\">ente (ou groupe<span class=\"_ _1\"/>s destin\u00e9s \u00e0 \u00eatre c\u00e9d<span class=\"_ _1\"/>\u00e9s) figurent au bilan parm<span class=\"_ _1\"/>i les actifs courants. Ils<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsf7 ws152\">s<span class=\"_ _13\"/>ont<span class=\"_ _13\"/> </span></span></span>comptabilis\u00e9s au mont<span class=\"_ _1\"/>ant le plus bas entr<span class=\"_ _1\"/>e leur valeur comptable<span class=\"_ _1\"/> et leur juste val<span class=\"_ _1\"/>eur d\u00e9duction faite d<span class=\"_ _1\"/>es frais de vente.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-46-5": {
   "value": "Immobilisations corporelles Les immobilisations corporelles, y <span class=\"lscf ws110\">compris c<span class=\"_ _1\"/>elles lou\u00e9es \u00e0 des pa<span class=\"_ _1\"/>rties tierces en tant<span class=\"_ _1\"/> que locations simpl<span class=\"_ _1\"/>es, sont pr\u00e9sent\u00e9es selon l<span class=\"_ _1\"/>eur nature et sont </span>comptabilis\u00e9es au co\u00fbt <span class=\"_ _1\"/>d'acquisition, d\u00e9duction fa<span class=\"_ _1\"/>ite des amortissem<span class=\"_ _1\"/>ents et pertes de val<span class=\"_ _1\"/>eurs cumul\u00e9es. Le co\u00fb<span class=\"_ _1\"/>t des acquisiti<span class=\"lsd4 ws94\">ons et d<span class=\"_ _13\"/>es </span>am\u00e9<span class=\"lsd2 ws0\">lioratio<span class=\"_ _1\"/>ns no<span class=\"_ _1\"/>tables<span class=\"_ _1\"/> des im<span class=\"_ _1\"/>mobilisa<span class=\"_ _1\"/>tions co<span class=\"_ _1\"/>rporelle<span class=\"_ _1\"/>s est c<span class=\"_ _1\"/>apital<span class=\"_ _1\"/>is\u00e9. L<span class=\"_ _1\"/>e co\u00fbt d<span class=\"_ _1\"/>e la ma<span class=\"_ _1\"/>intenan<span class=\"_ _1\"/>ce et <span class=\"_ _1\"/>des r\u00e9pa<span class=\"_ _7\"/>rations des<span class=\"_ _1\"/> immob<span class=\"_ _1\"/>ili<span class=\"lsd3 ws118\">sation<span class=\"_ _1\"/>s corpo<span class=\"_ _1\"/>relles </span></span>est comptabilis\u00e9 dans<span class=\"_ _1\"/> les charges d'exploitation lo<span class=\"_ _1\"/>rsque celles<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">ci n'augmentent ni la<span class=\"_ _1\"/> dur\u00e9e de vie du bi<span class=\"_ _1\"/>en, ni <span class=\"lscf ws113\">de mani\u00e8re substantielle sa capacit\u00e9 \u00e0 </span></span></span>g\u00e9n\u00e9rer des revenus. Le<span class=\"_ _1\"/> co\u00fbt d\u2019acquisition des<span class=\"_ _1\"/> immobilisations corp<span class=\"_ _1\"/>orelles inclut les co\u00fbts de<span class=\"_ _1\"/> d\u00e9mant\u00e8lement, de d\u00e9<span class=\"_ _1\"/>montage ou<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">de <span class=\"_ _1\"/>remise en<span class=\"_ _1\"/> \u00e9tat </span></span>dans les cas o\u00f9 le <span class=\"_ _1\"/>Groupe encourt ce g<span class=\"_ _1\"/>enre d\u2019obligation au mom<span class=\"_ _1\"/>ent de l\u2019in<span class=\"lsd1 ws114\">stallation du bien. <span class=\"ls1 ws0\"> </span></span>Les immobilisations corpo<span class=\"_ _1\"/>relles sont \u00e9limin\u00e9es du b<span class=\"_ _1\"/>ilan au moment d<span class=\"_ _1\"/>e leur vente ou lorsqu\u2019au<span class=\"_ _1\"/>cun b\u00e9n\u00e9fice \u00e9conomiqu<span class=\"_ _1\"/>e futur n\u2019est attendu de l<span class=\"_ _1\"/>eur usage ou de leu<span class=\"_ _1\"/>r vente. Tout gain o<span class=\"_ _1\"/>u perte d\u00e9coulant de cet<span class=\"_ _1\"/>te \u00e9limination du bilan<span class=\"_ _1\"/> (calcul\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">comme l<span class=\"_ _1\"/>a dif<span class=\"_ _1\"/>f\u00e9rence en<span class=\"_ _1\"/>tre les p<span class=\"_ _1\"/>rodui<span class=\"_ _1\"/>ts de vent<span class=\"_ _1\"/>e nets <span class=\"_ _1\"/>et </span></span>la valeur nette comp<span class=\"_ _1\"/>table de l\u2019actif<span class=\"_ _1\"/>) est comptabilis\u00e9 dans le com<span class=\"_ _1\"/>pte de r\u00e9sultat<span class=\"_ _1\"/>s de l\u2019exercice o\u00f9 l\u2019actif <span class=\"_ _1\"/>est sorti du bila<span class=\"lsd1 ws11a\">n. <span class=\"ls1 ws0\"> </span></span>L'amortissement d'un bien<span class=\"_ _1\"/> commence quand c<span class=\"_ _1\"/>e dernier est pr<span class=\"_ _1\"/>\u00eat pour l'usage auqu<span class=\"_ _1\"/>el il est destin\u00e9. L'am<span class=\"_ _1\"/>ortissement d'un bien est c<span class=\"_ _1\"/>alcul\u00e9 lin\u00e9airement sur sa du<span class=\"_ _1\"/>r\u00e9e de vie utile estim\u00e9<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Les dur\u00e9<span class=\"_ _1\"/>es de v<span class=\"_ _1\"/>ie utile <span class=\"_ _1\"/>sont att<span class=\"_ _1\"/>ribu\u00e9es co<span class=\"_ _1\"/>mme su<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Dur\u00e9e de v<span class=\"_ _1\"/>ie (ann\u00e9<span class=\"_ _1\"/>es)<span class=\"ls1 ws0\"> </span>Terrain<span class=\"_ _1\"/>s et con<span class=\"_ _1\"/>structio<span class=\"_ _1\"/>ns<span class=\"ls1\"> </span>Terra<span class=\"_ _1\"/>ins<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsd1 ws11a\">Ind\u00e9finie</span> </span>B\u00e2timen<span class=\"_ _1\"/>ts et \u00e9<span class=\"_ _1\"/>quipements des b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsce ws10f\">22 \u00e0 33</span> </span>Installations dans les b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _176\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Am\u00e9nagements b\u00e2tim<span class=\"_ _1\"/>ents lou\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Equipement<span class=\"_ _1\"/>s techniqu<span class=\"_ _1\"/>es et d<span class=\"_ _1\"/>e r\u00e9seau<span class=\"ls1 ws0\"> </span>C\u00e2bles et conduites<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span><span class=\"lsce ws10f\">15 \u00e0 20</span> </span>Centraux<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsce ws10f\">8 \u00e0 10</span> </span>Transmission<span class=\"ls1 ws0\"> <span class=\"_ _178\"> </span></span><span class=\"ws113\">6 \u00e0 8<span class=\"ls1 ws0\"> </span></span>R\u00e9seau d'acc\u00e8s radio<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span></span>6 \u00e0 7<span class=\"ls1 ws0\"> </span>Sites mobil<span class=\"_ _1\"/>es et \u00e9quipements in<span class=\"_ _1\"/>stallations des sites<span class=\"ls1 ws0\"> <span class=\"_ _179\"> </span><span class=\"lsce ws10f\">5 \u00e0 10</span> </span>Equipements install\u00e9s chez les clients<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _17a\"> </span><span class=\"lsce ws10f\">2 \u00e0 8</span> </span>Equipements de r\u00e9se<span class=\"_ _1\"/>au et autres <span class=\"_ _1\"/>\u00e9quipements du r\u00e9seau<span class=\"ls1 ws0\"> <span class=\"_ _17b\"> </span><span class=\"lsce ws10f\">2 \u00e0 15</span> </span>Mobilier e<span class=\"_ _1\"/>t mat\u00e9r<span class=\"_ _1\"/>iel rou<span class=\"_ _1\"/>lant<span class=\"ls1\"> </span>Mobilier et mat\u00e9riel de <span class=\"_ _1\"/>bureau<span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>V\u00e9hicule<span class=\"_ _1\"/>s et <span class=\"lsd1 ws114\">c\u00e2bles intelligents<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span><span class=\"lsce ws10f\">4 \u00e0 10</span> </span></span>Les val<span class=\"_ _1\"/>eurs r\u00e9sid<span class=\"_ _1\"/>uelles,<span class=\"_ _1\"/> les du<span class=\"_ _1\"/>r\u00e9es de vi<span class=\"_ _1\"/>e utile <span class=\"_ _1\"/>et les m\u00e9<span class=\"_ _1\"/>thodes d<span class=\"_ _1\"/>\u2019amorti<span class=\"_ _1\"/>ssement so<span class=\"_ _1\"/>nt revu<span class=\"_ _1\"/>es, et <span class=\"_ _1\"/>ajust\u00e9e<span class=\"_ _1\"/>s le cas \u00e9c<span class=\"_ _1\"/>h\u00e9ant, \u00e0<span class=\"_ _1\"/> c<span class=\"lsd1 ws119\">haque cl\u00f4ture annuelle. <span class=\"ls1 ws0\"> </span></span>Le<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">co\u00fbt des</span> <span class=\"lsd5 ws129\">acha<span class=\"_ _13\"/>ts<span class=\"_ _13\"/> de m<span class=\"_ _13\"/>at\u00e9<span class=\"_ _13\"/>ri<span class=\"_ _13\"/>e<span class=\"_ _13\"/>l</span> <span class=\"lsd3 ws121\">et</span> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9pense<span class=\"_ _1\"/>s li\u00e9es e<span class=\"_ _1\"/>t non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la <span class=\"_ _1\"/>force d<span class=\"_ _1\"/>e travail<span class=\"_ _1\"/> sont pr<span class=\"_ _1\"/>\u00e9sent\u00e9s <span class=\"_ _1\"/>apr\u00e8s d\u00e9d<span class=\"_ _1\"/>uction d<span class=\"_ _1\"/>es trava<span class=\"_ _1\"/>ux r\u00e9al<span class=\"_ _1\"/>is\u00e9s et </span></span>capitalis\u00e9s par le <span class=\"_ _1\"/>Groupe pour la c<span class=\"_ _1\"/>onstruction des immobilisations <span class=\"_ _1\"/>corporelles. <span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n couran<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>ettes ass<span class=\"_ _1\"/>oci\u00e9<span class=\"ls1 ws0\">e</span>s d<span class=\"_ _1\"/>\u00e9tenus en vu<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>vent<span class=\"ls1 ws0\">e </span>Le Groupe classe les<span class=\"_ _1\"/> actifs (ou groupe<span class=\"ls1 ws0\"> </span><span class=\"ws118\">d\u2019a<span class=\"_ _1\"/>ctifs) <span class=\"lsd3\">destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre v<span class=\"_ _1\"/>endus co<span class=\"_ _1\"/>mme d<span class=\"_ _1\"/>\u00e9tenus en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e la ven<span class=\"_ _1\"/>te lorsqu<span class=\"_ _1\"/>e leur val<span class=\"_ _7\"/>eur comptabl<span class=\"_ _1\"/>e est </span></span>recouvr\u00e9e principalement<span class=\"_ _1\"/> par le biais d\u2019une <span class=\"_ _1\"/>transaction de vente plut<span class=\"_ _1\"/>\u00f4t que par l\u2019utilisation <span class=\"_ _1\"/>continue. Cette condition <span class=\"_ _1\"/>est remplie quand<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">l\u2019a<span class=\"_ _7\"/>ctif<span class=\"ls1 ws0\"> <span class=\"lsda ws114\">(ou </span></span></span></span>groupes d\u2019actifs destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre vendus) e<span class=\"_ _1\"/>st disponible en vue d<span class=\"_ _1\"/>e la vente imm<span class=\"_ _1\"/>\u00e9diate dans son \u00e9ta<span class=\"_ _1\"/>t actuel et que la v<span class=\"_ _1\"/>ente est<span class=\"ls1 ws0\"> </span><span class=\"ws113\">hautement probable et </span>attendue dans l\u2019ann\u00e9e.<span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>ettes as<span class=\"_ _1\"/>soci\u00e9es d\u00e9<span class=\"_ _1\"/>tenus en<span class=\"_ _1\"/> vue de<span class=\"_ _1\"/> v<span class=\"lscf ws110\">ente (ou groupe<span class=\"_ _1\"/>s destin\u00e9s \u00e0 \u00eatre c\u00e9d<span class=\"_ _1\"/>\u00e9s) figurent au bilan parm<span class=\"_ _1\"/>i les actifs courants. Ils<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsf7 ws152\">s<span class=\"_ _13\"/>ont<span class=\"_ _13\"/> </span></span></span>comptabilis\u00e9s au mont<span class=\"_ _1\"/>ant le plus bas entr<span class=\"_ _1\"/>e leur valeur comptable<span class=\"_ _1\"/> et leur juste val<span class=\"_ _1\"/>eur d\u00e9duction faite d<span class=\"_ _1\"/>es frais de vente.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-46-6": {
   "value": "Immobilisations corporelles Les immobilisations corporelles, y <span class=\"lscf ws110\">compris c<span class=\"_ _1\"/>elles lou\u00e9es \u00e0 des pa<span class=\"_ _1\"/>rties tierces en tant<span class=\"_ _1\"/> que locations simpl<span class=\"_ _1\"/>es, sont pr\u00e9sent\u00e9es selon l<span class=\"_ _1\"/>eur nature et sont </span>comptabilis\u00e9es au co\u00fbt <span class=\"_ _1\"/>d'acquisition, d\u00e9duction fa<span class=\"_ _1\"/>ite des amortissem<span class=\"_ _1\"/>ents et pertes de val<span class=\"_ _1\"/>eurs cumul\u00e9es. Le co\u00fb<span class=\"_ _1\"/>t des acquisiti<span class=\"lsd4 ws94\">ons et d<span class=\"_ _13\"/>es </span>am\u00e9<span class=\"lsd2 ws0\">lioratio<span class=\"_ _1\"/>ns no<span class=\"_ _1\"/>tables<span class=\"_ _1\"/> des im<span class=\"_ _1\"/>mobilisa<span class=\"_ _1\"/>tions co<span class=\"_ _1\"/>rporelle<span class=\"_ _1\"/>s est c<span class=\"_ _1\"/>apital<span class=\"_ _1\"/>is\u00e9. L<span class=\"_ _1\"/>e co\u00fbt d<span class=\"_ _1\"/>e la ma<span class=\"_ _1\"/>intenan<span class=\"_ _1\"/>ce et <span class=\"_ _1\"/>des r\u00e9pa<span class=\"_ _7\"/>rations des<span class=\"_ _1\"/> immob<span class=\"_ _1\"/>ili<span class=\"lsd3 ws118\">sation<span class=\"_ _1\"/>s corpo<span class=\"_ _1\"/>relles </span></span>est comptabilis\u00e9 dans<span class=\"_ _1\"/> les charges d'exploitation lo<span class=\"_ _1\"/>rsque celles<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">ci n'augmentent ni la<span class=\"_ _1\"/> dur\u00e9e de vie du bi<span class=\"_ _1\"/>en, ni <span class=\"lscf ws113\">de mani\u00e8re substantielle sa capacit\u00e9 \u00e0 </span></span></span>g\u00e9n\u00e9rer des revenus. Le<span class=\"_ _1\"/> co\u00fbt d\u2019acquisition des<span class=\"_ _1\"/> immobilisations corp<span class=\"_ _1\"/>orelles inclut les co\u00fbts de<span class=\"_ _1\"/> d\u00e9mant\u00e8lement, de d\u00e9<span class=\"_ _1\"/>montage ou<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">de <span class=\"_ _1\"/>remise en<span class=\"_ _1\"/> \u00e9tat </span></span>dans les cas o\u00f9 le <span class=\"_ _1\"/>Groupe encourt ce g<span class=\"_ _1\"/>enre d\u2019obligation au mom<span class=\"_ _1\"/>ent de l\u2019in<span class=\"lsd1 ws114\">stallation du bien. <span class=\"ls1 ws0\"> </span></span>Les immobilisations corpo<span class=\"_ _1\"/>relles sont \u00e9limin\u00e9es du b<span class=\"_ _1\"/>ilan au moment d<span class=\"_ _1\"/>e leur vente ou lorsqu\u2019au<span class=\"_ _1\"/>cun b\u00e9n\u00e9fice \u00e9conomiqu<span class=\"_ _1\"/>e futur n\u2019est attendu de l<span class=\"_ _1\"/>eur usage ou de leu<span class=\"_ _1\"/>r vente. Tout gain o<span class=\"_ _1\"/>u perte d\u00e9coulant de cet<span class=\"_ _1\"/>te \u00e9limination du bilan<span class=\"_ _1\"/> (calcul\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">comme l<span class=\"_ _1\"/>a dif<span class=\"_ _1\"/>f\u00e9rence en<span class=\"_ _1\"/>tre les p<span class=\"_ _1\"/>rodui<span class=\"_ _1\"/>ts de vent<span class=\"_ _1\"/>e nets <span class=\"_ _1\"/>et </span></span>la valeur nette comp<span class=\"_ _1\"/>table de l\u2019actif<span class=\"_ _1\"/>) est comptabilis\u00e9 dans le com<span class=\"_ _1\"/>pte de r\u00e9sultat<span class=\"_ _1\"/>s de l\u2019exercice o\u00f9 l\u2019actif <span class=\"_ _1\"/>est sorti du bila<span class=\"lsd1 ws11a\">n. <span class=\"ls1 ws0\"> </span></span>L'amortissement d'un bien<span class=\"_ _1\"/> commence quand c<span class=\"_ _1\"/>e dernier est pr<span class=\"_ _1\"/>\u00eat pour l'usage auqu<span class=\"_ _1\"/>el il est destin\u00e9. L'am<span class=\"_ _1\"/>ortissement d'un bien est c<span class=\"_ _1\"/>alcul\u00e9 lin\u00e9airement sur sa du<span class=\"_ _1\"/>r\u00e9e de vie utile estim\u00e9<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Les dur\u00e9<span class=\"_ _1\"/>es de v<span class=\"_ _1\"/>ie utile <span class=\"_ _1\"/>sont att<span class=\"_ _1\"/>ribu\u00e9es co<span class=\"_ _1\"/>mme su<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Dur\u00e9e de v<span class=\"_ _1\"/>ie (ann\u00e9<span class=\"_ _1\"/>es)<span class=\"ls1 ws0\"> </span>Terrain<span class=\"_ _1\"/>s et con<span class=\"_ _1\"/>structio<span class=\"_ _1\"/>ns<span class=\"ls1\"> </span>Terra<span class=\"_ _1\"/>ins<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsd1 ws11a\">Ind\u00e9finie</span> </span>B\u00e2timen<span class=\"_ _1\"/>ts et \u00e9<span class=\"_ _1\"/>quipements des b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsce ws10f\">22 \u00e0 33</span> </span>Installations dans les b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _176\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Am\u00e9nagements b\u00e2tim<span class=\"_ _1\"/>ents lou\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Equipement<span class=\"_ _1\"/>s techniqu<span class=\"_ _1\"/>es et d<span class=\"_ _1\"/>e r\u00e9seau<span class=\"ls1 ws0\"> </span>C\u00e2bles et conduites<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span><span class=\"lsce ws10f\">15 \u00e0 20</span> </span>Centraux<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsce ws10f\">8 \u00e0 10</span> </span>Transmission<span class=\"ls1 ws0\"> <span class=\"_ _178\"> </span></span><span class=\"ws113\">6 \u00e0 8<span class=\"ls1 ws0\"> </span></span>R\u00e9seau d'acc\u00e8s radio<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span></span>6 \u00e0 7<span class=\"ls1 ws0\"> </span>Sites mobil<span class=\"_ _1\"/>es et \u00e9quipements in<span class=\"_ _1\"/>stallations des sites<span class=\"ls1 ws0\"> <span class=\"_ _179\"> </span><span class=\"lsce ws10f\">5 \u00e0 10</span> </span>Equipements install\u00e9s chez les clients<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _17a\"> </span><span class=\"lsce ws10f\">2 \u00e0 8</span> </span>Equipements de r\u00e9se<span class=\"_ _1\"/>au et autres <span class=\"_ _1\"/>\u00e9quipements du r\u00e9seau<span class=\"ls1 ws0\"> <span class=\"_ _17b\"> </span><span class=\"lsce ws10f\">2 \u00e0 15</span> </span>Mobilier e<span class=\"_ _1\"/>t mat\u00e9r<span class=\"_ _1\"/>iel rou<span class=\"_ _1\"/>lant<span class=\"ls1\"> </span>Mobilier et mat\u00e9riel de <span class=\"_ _1\"/>bureau<span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>V\u00e9hicule<span class=\"_ _1\"/>s et <span class=\"lsd1 ws114\">c\u00e2bles intelligents<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span><span class=\"lsce ws10f\">4 \u00e0 10</span> </span></span>Les val<span class=\"_ _1\"/>eurs r\u00e9sid<span class=\"_ _1\"/>uelles,<span class=\"_ _1\"/> les du<span class=\"_ _1\"/>r\u00e9es de vi<span class=\"_ _1\"/>e utile <span class=\"_ _1\"/>et les m\u00e9<span class=\"_ _1\"/>thodes d<span class=\"_ _1\"/>\u2019amorti<span class=\"_ _1\"/>ssement so<span class=\"_ _1\"/>nt revu<span class=\"_ _1\"/>es, et <span class=\"_ _1\"/>ajust\u00e9e<span class=\"_ _1\"/>s le cas \u00e9c<span class=\"_ _1\"/>h\u00e9ant, \u00e0<span class=\"_ _1\"/> c<span class=\"lsd1 ws119\">haque cl\u00f4ture annuelle. <span class=\"ls1 ws0\"> </span></span>Le<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">co\u00fbt des</span> <span class=\"lsd5 ws129\">acha<span class=\"_ _13\"/>ts<span class=\"_ _13\"/> de m<span class=\"_ _13\"/>at\u00e9<span class=\"_ _13\"/>ri<span class=\"_ _13\"/>e<span class=\"_ _13\"/>l</span> <span class=\"lsd3 ws121\">et</span> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9pense<span class=\"_ _1\"/>s li\u00e9es e<span class=\"_ _1\"/>t non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la <span class=\"_ _1\"/>force d<span class=\"_ _1\"/>e travail<span class=\"_ _1\"/> sont pr<span class=\"_ _1\"/>\u00e9sent\u00e9s <span class=\"_ _1\"/>apr\u00e8s d\u00e9d<span class=\"_ _1\"/>uction d<span class=\"_ _1\"/>es trava<span class=\"_ _1\"/>ux r\u00e9al<span class=\"_ _1\"/>is\u00e9s et </span></span>capitalis\u00e9s par le <span class=\"_ _1\"/>Groupe pour la c<span class=\"_ _1\"/>onstruction des immobilisations <span class=\"_ _1\"/>corporelles. <span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n couran<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>ettes ass<span class=\"_ _1\"/>oci\u00e9<span class=\"ls1 ws0\">e</span>s d<span class=\"_ _1\"/>\u00e9tenus en vu<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>vent<span class=\"ls1 ws0\">e </span>Le Groupe classe les<span class=\"_ _1\"/> actifs (ou groupe<span class=\"ls1 ws0\"> </span><span class=\"ws118\">d\u2019a<span class=\"_ _1\"/>ctifs) <span class=\"lsd3\">destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre v<span class=\"_ _1\"/>endus co<span class=\"_ _1\"/>mme d<span class=\"_ _1\"/>\u00e9tenus en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e la ven<span class=\"_ _1\"/>te lorsqu<span class=\"_ _1\"/>e leur val<span class=\"_ _7\"/>eur comptabl<span class=\"_ _1\"/>e est </span></span>recouvr\u00e9e principalement<span class=\"_ _1\"/> par le biais d\u2019une <span class=\"_ _1\"/>transaction de vente plut<span class=\"_ _1\"/>\u00f4t que par l\u2019utilisation <span class=\"_ _1\"/>continue. Cette condition <span class=\"_ _1\"/>est remplie quand<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">l\u2019a<span class=\"_ _7\"/>ctif<span class=\"ls1 ws0\"> <span class=\"lsda ws114\">(ou </span></span></span></span>groupes d\u2019actifs destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre vendus) e<span class=\"_ _1\"/>st disponible en vue d<span class=\"_ _1\"/>e la vente imm<span class=\"_ _1\"/>\u00e9diate dans son \u00e9ta<span class=\"_ _1\"/>t actuel et que la v<span class=\"_ _1\"/>ente est<span class=\"ls1 ws0\"> </span><span class=\"ws113\">hautement probable et </span>attendue dans l\u2019ann\u00e9e.<span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>ettes as<span class=\"_ _1\"/>soci\u00e9es d\u00e9<span class=\"_ _1\"/>tenus en<span class=\"_ _1\"/> vue de<span class=\"_ _1\"/> v<span class=\"lscf ws110\">ente (ou groupe<span class=\"_ _1\"/>s destin\u00e9s \u00e0 \u00eatre c\u00e9d<span class=\"_ _1\"/>\u00e9s) figurent au bilan parm<span class=\"_ _1\"/>i les actifs courants. Ils<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsf7 ws152\">s<span class=\"_ _13\"/>ont<span class=\"_ _13\"/> </span></span></span>comptabilis\u00e9s au mont<span class=\"_ _1\"/>ant le plus bas entr<span class=\"_ _1\"/>e leur valeur comptable<span class=\"_ _1\"/> et leur juste val<span class=\"_ _1\"/>eur d\u00e9duction faite d<span class=\"_ _1\"/>es frais de vente.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-46-7": {
   "value": "Immobilisations corporelles Les immobilisations corporelles, y <span class=\"lscf ws110\">compris c<span class=\"_ _1\"/>elles lou\u00e9es \u00e0 des pa<span class=\"_ _1\"/>rties tierces en tant<span class=\"_ _1\"/> que locations simpl<span class=\"_ _1\"/>es, sont pr\u00e9sent\u00e9es selon l<span class=\"_ _1\"/>eur nature et sont </span>comptabilis\u00e9es au co\u00fbt <span class=\"_ _1\"/>d'acquisition, d\u00e9duction fa<span class=\"_ _1\"/>ite des amortissem<span class=\"_ _1\"/>ents et pertes de val<span class=\"_ _1\"/>eurs cumul\u00e9es. Le co\u00fb<span class=\"_ _1\"/>t des acquisiti<span class=\"lsd4 ws94\">ons et d<span class=\"_ _13\"/>es </span>am\u00e9<span class=\"lsd2 ws0\">lioratio<span class=\"_ _1\"/>ns no<span class=\"_ _1\"/>tables<span class=\"_ _1\"/> des im<span class=\"_ _1\"/>mobilisa<span class=\"_ _1\"/>tions co<span class=\"_ _1\"/>rporelle<span class=\"_ _1\"/>s est c<span class=\"_ _1\"/>apital<span class=\"_ _1\"/>is\u00e9. L<span class=\"_ _1\"/>e co\u00fbt d<span class=\"_ _1\"/>e la ma<span class=\"_ _1\"/>intenan<span class=\"_ _1\"/>ce et <span class=\"_ _1\"/>des r\u00e9pa<span class=\"_ _7\"/>rations des<span class=\"_ _1\"/> immob<span class=\"_ _1\"/>ili<span class=\"lsd3 ws118\">sation<span class=\"_ _1\"/>s corpo<span class=\"_ _1\"/>relles </span></span>est comptabilis\u00e9 dans<span class=\"_ _1\"/> les charges d'exploitation lo<span class=\"_ _1\"/>rsque celles<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">ci n'augmentent ni la<span class=\"_ _1\"/> dur\u00e9e de vie du bi<span class=\"_ _1\"/>en, ni <span class=\"lscf ws113\">de mani\u00e8re substantielle sa capacit\u00e9 \u00e0 </span></span></span>g\u00e9n\u00e9rer des revenus. Le<span class=\"_ _1\"/> co\u00fbt d\u2019acquisition des<span class=\"_ _1\"/> immobilisations corp<span class=\"_ _1\"/>orelles inclut les co\u00fbts de<span class=\"_ _1\"/> d\u00e9mant\u00e8lement, de d\u00e9<span class=\"_ _1\"/>montage ou<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">de <span class=\"_ _1\"/>remise en<span class=\"_ _1\"/> \u00e9tat </span></span>dans les cas o\u00f9 le <span class=\"_ _1\"/>Groupe encourt ce g<span class=\"_ _1\"/>enre d\u2019obligation au mom<span class=\"_ _1\"/>ent de l\u2019in<span class=\"lsd1 ws114\">stallation du bien. <span class=\"ls1 ws0\"> </span></span>Les immobilisations corpo<span class=\"_ _1\"/>relles sont \u00e9limin\u00e9es du b<span class=\"_ _1\"/>ilan au moment d<span class=\"_ _1\"/>e leur vente ou lorsqu\u2019au<span class=\"_ _1\"/>cun b\u00e9n\u00e9fice \u00e9conomiqu<span class=\"_ _1\"/>e futur n\u2019est attendu de l<span class=\"_ _1\"/>eur usage ou de leu<span class=\"_ _1\"/>r vente. Tout gain o<span class=\"_ _1\"/>u perte d\u00e9coulant de cet<span class=\"_ _1\"/>te \u00e9limination du bilan<span class=\"_ _1\"/> (calcul\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">comme l<span class=\"_ _1\"/>a dif<span class=\"_ _1\"/>f\u00e9rence en<span class=\"_ _1\"/>tre les p<span class=\"_ _1\"/>rodui<span class=\"_ _1\"/>ts de vent<span class=\"_ _1\"/>e nets <span class=\"_ _1\"/>et </span></span>la valeur nette comp<span class=\"_ _1\"/>table de l\u2019actif<span class=\"_ _1\"/>) est comptabilis\u00e9 dans le com<span class=\"_ _1\"/>pte de r\u00e9sultat<span class=\"_ _1\"/>s de l\u2019exercice o\u00f9 l\u2019actif <span class=\"_ _1\"/>est sorti du bila<span class=\"lsd1 ws11a\">n. <span class=\"ls1 ws0\"> </span></span>L'amortissement d'un bien<span class=\"_ _1\"/> commence quand c<span class=\"_ _1\"/>e dernier est pr<span class=\"_ _1\"/>\u00eat pour l'usage auqu<span class=\"_ _1\"/>el il est destin\u00e9. L'am<span class=\"_ _1\"/>ortissement d'un bien est c<span class=\"_ _1\"/>alcul\u00e9 lin\u00e9airement sur sa du<span class=\"_ _1\"/>r\u00e9e de vie utile estim\u00e9<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Les dur\u00e9<span class=\"_ _1\"/>es de v<span class=\"_ _1\"/>ie utile <span class=\"_ _1\"/>sont att<span class=\"_ _1\"/>ribu\u00e9es co<span class=\"_ _1\"/>mme su<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Dur\u00e9e de v<span class=\"_ _1\"/>ie (ann\u00e9<span class=\"_ _1\"/>es)<span class=\"ls1 ws0\"> </span>Terrain<span class=\"_ _1\"/>s et con<span class=\"_ _1\"/>structio<span class=\"_ _1\"/>ns<span class=\"ls1\"> </span>Terra<span class=\"_ _1\"/>ins<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsd1 ws11a\">Ind\u00e9finie</span> </span>B\u00e2timen<span class=\"_ _1\"/>ts et \u00e9<span class=\"_ _1\"/>quipements des b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsce ws10f\">22 \u00e0 33</span> </span>Installations dans les b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _176\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Am\u00e9nagements b\u00e2tim<span class=\"_ _1\"/>ents lou\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Equipement<span class=\"_ _1\"/>s techniqu<span class=\"_ _1\"/>es et d<span class=\"_ _1\"/>e r\u00e9seau<span class=\"ls1 ws0\"> </span>C\u00e2bles et conduites<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span><span class=\"lsce ws10f\">15 \u00e0 20</span> </span>Centraux<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsce ws10f\">8 \u00e0 10</span> </span>Transmission<span class=\"ls1 ws0\"> <span class=\"_ _178\"> </span></span><span class=\"ws113\">6 \u00e0 8<span class=\"ls1 ws0\"> </span></span>R\u00e9seau d'acc\u00e8s radio<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span></span>6 \u00e0 7<span class=\"ls1 ws0\"> </span>Sites mobil<span class=\"_ _1\"/>es et \u00e9quipements in<span class=\"_ _1\"/>stallations des sites<span class=\"ls1 ws0\"> <span class=\"_ _179\"> </span><span class=\"lsce ws10f\">5 \u00e0 10</span> </span>Equipements install\u00e9s chez les clients<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _17a\"> </span><span class=\"lsce ws10f\">2 \u00e0 8</span> </span>Equipements de r\u00e9se<span class=\"_ _1\"/>au et autres <span class=\"_ _1\"/>\u00e9quipements du r\u00e9seau<span class=\"ls1 ws0\"> <span class=\"_ _17b\"> </span><span class=\"lsce ws10f\">2 \u00e0 15</span> </span>Mobilier e<span class=\"_ _1\"/>t mat\u00e9r<span class=\"_ _1\"/>iel rou<span class=\"_ _1\"/>lant<span class=\"ls1\"> </span>Mobilier et mat\u00e9riel de <span class=\"_ _1\"/>bureau<span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>V\u00e9hicule<span class=\"_ _1\"/>s et <span class=\"lsd1 ws114\">c\u00e2bles intelligents<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span><span class=\"lsce ws10f\">4 \u00e0 10</span> </span></span>Les val<span class=\"_ _1\"/>eurs r\u00e9sid<span class=\"_ _1\"/>uelles,<span class=\"_ _1\"/> les du<span class=\"_ _1\"/>r\u00e9es de vi<span class=\"_ _1\"/>e utile <span class=\"_ _1\"/>et les m\u00e9<span class=\"_ _1\"/>thodes d<span class=\"_ _1\"/>\u2019amorti<span class=\"_ _1\"/>ssement so<span class=\"_ _1\"/>nt revu<span class=\"_ _1\"/>es, et <span class=\"_ _1\"/>ajust\u00e9e<span class=\"_ _1\"/>s le cas \u00e9c<span class=\"_ _1\"/>h\u00e9ant, \u00e0<span class=\"_ _1\"/> c<span class=\"lsd1 ws119\">haque cl\u00f4ture annuelle. <span class=\"ls1 ws0\"> </span></span>Le<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">co\u00fbt des</span> <span class=\"lsd5 ws129\">acha<span class=\"_ _13\"/>ts<span class=\"_ _13\"/> de m<span class=\"_ _13\"/>at\u00e9<span class=\"_ _13\"/>ri<span class=\"_ _13\"/>e<span class=\"_ _13\"/>l</span> <span class=\"lsd3 ws121\">et</span> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9pense<span class=\"_ _1\"/>s li\u00e9es e<span class=\"_ _1\"/>t non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la <span class=\"_ _1\"/>force d<span class=\"_ _1\"/>e travail<span class=\"_ _1\"/> sont pr<span class=\"_ _1\"/>\u00e9sent\u00e9s <span class=\"_ _1\"/>apr\u00e8s d\u00e9d<span class=\"_ _1\"/>uction d<span class=\"_ _1\"/>es trava<span class=\"_ _1\"/>ux r\u00e9al<span class=\"_ _1\"/>is\u00e9s et </span></span>capitalis\u00e9s par le <span class=\"_ _1\"/>Groupe pour la c<span class=\"_ _1\"/>onstruction des immobilisations <span class=\"_ _1\"/>corporelles. <span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n couran<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>ettes ass<span class=\"_ _1\"/>oci\u00e9<span class=\"ls1 ws0\">e</span>s d<span class=\"_ _1\"/>\u00e9tenus en vu<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>vent<span class=\"ls1 ws0\">e </span>Le Groupe classe les<span class=\"_ _1\"/> actifs (ou groupe<span class=\"ls1 ws0\"> </span><span class=\"ws118\">d\u2019a<span class=\"_ _1\"/>ctifs) <span class=\"lsd3\">destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre v<span class=\"_ _1\"/>endus co<span class=\"_ _1\"/>mme d<span class=\"_ _1\"/>\u00e9tenus en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e la ven<span class=\"_ _1\"/>te lorsqu<span class=\"_ _1\"/>e leur val<span class=\"_ _7\"/>eur comptabl<span class=\"_ _1\"/>e est </span></span>recouvr\u00e9e principalement<span class=\"_ _1\"/> par le biais d\u2019une <span class=\"_ _1\"/>transaction de vente plut<span class=\"_ _1\"/>\u00f4t que par l\u2019utilisation <span class=\"_ _1\"/>continue. Cette condition <span class=\"_ _1\"/>est remplie quand<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">l\u2019a<span class=\"_ _7\"/>ctif<span class=\"ls1 ws0\"> <span class=\"lsda ws114\">(ou </span></span></span></span>groupes d\u2019actifs destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre vendus) e<span class=\"_ _1\"/>st disponible en vue d<span class=\"_ _1\"/>e la vente imm<span class=\"_ _1\"/>\u00e9diate dans son \u00e9ta<span class=\"_ _1\"/>t actuel et que la v<span class=\"_ _1\"/>ente est<span class=\"ls1 ws0\"> </span><span class=\"ws113\">hautement probable et </span>attendue dans l\u2019ann\u00e9e.<span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>ettes as<span class=\"_ _1\"/>soci\u00e9es d\u00e9<span class=\"_ _1\"/>tenus en<span class=\"_ _1\"/> vue de<span class=\"_ _1\"/> v<span class=\"lscf ws110\">ente (ou groupe<span class=\"_ _1\"/>s destin\u00e9s \u00e0 \u00eatre c\u00e9d<span class=\"_ _1\"/>\u00e9s) figurent au bilan parm<span class=\"_ _1\"/>i les actifs courants. Ils<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsf7 ws152\">s<span class=\"_ _13\"/>ont<span class=\"_ _13\"/> </span></span></span>comptabilis\u00e9s au mont<span class=\"_ _1\"/>ant le plus bas entr<span class=\"_ _1\"/>e leur valeur comptable<span class=\"_ _1\"/> et leur juste val<span class=\"_ _1\"/>eur d\u00e9duction faite d<span class=\"_ _1\"/>es frais de vente.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-48-3": {
   "value": "Co\u00fbts des contrats  Les co\u00fbts des contrats qui sont \u00e9ligibles pour \u00eatre activ\u00e9s au titre de co\u00fbts marginaux d\u2019obtention du contrat comprennent les commissions pay\u00e9es aux revendeurs pour les contrats postpaid. Les co\u00fbts des contrats sont repris comme actifs \u00e0 plus d\u2019un an \u00e9tant donn\u00e9 que le Groupe s\u2019attend \u00e0 recevoir les avantages \u00e9conomiques provenant de ces actifs dans un horizon sup\u00e9rieur \u00e0 douze mois.  Les co\u00fbts des contrats portant sur les contrats postpaid sont diff\u00e9r\u00e9s syst\u00e9matiquement sur une base qui est consistante avec le transfert des services au client correspondant au moment o\u00f9 le revenu est reconnu. Le Groupe a adopt\u00e9 une approche portefeuille pour la valorisation de ces contrats. Les co\u00fbts des contrats concernant le segment r\u00e9sidentiel sont diff\u00e9r\u00e9s sur trois ans et ceux pour le segment professionnel sur cinq ans.  Toutes les autres commissions sont prises en charges au moment o\u00f9 elles sont encourues.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-48-4": {
   "value": "Co\u00fbts d<span class=\"_ _13\"/>es contrats <span class=\"ws0\"> </span>Les co\u00fbts<span class=\"_ _1\"/> des con<span class=\"_ _1\"/>tra<span class=\"lscf ws110\">ts qui <span class=\"_ _1\"/>sont \u00e9ligibles pour \u00eatre ac<span class=\"_ _1\"/>tiv\u00e9s au titre de <span class=\"_ _1\"/>co\u00fbts marginaux d\u2019obtention d<span class=\"_ _1\"/>u contrat comprenn<span class=\"_ _1\"/>ent les commissio<span class=\"_ _1\"/>ns pay\u00e9es<span class=\"ls1 ws0\"> </span></span>aux revendeurs pou<span class=\"_ _1\"/>r les contrats po<span class=\"_ _1\"/>stpaid. Les co\u00fbts des <span class=\"_ _1\"/>contrats sont repris comme<span class=\"_ _1\"/> actifs \u00e0 plus d\u2019u<span class=\"_ _1\"/>n an \u00e9tant donn\u00e9 que l<span class=\"_ _1\"/>e <span class=\"lsda ws114\">Group</span>e s\u2019attend \u00e0 recevoir les avantage<span class=\"_ _1\"/>s \u00e9conomiques provenant d<span class=\"_ _1\"/>e ces actifs dans un<span class=\"_ _1\"/> horizon sup\u00e9rieur \u00e0 douz<span class=\"_ _1\"/>e mois. <span class=\"ls1 ws0\"> </span>Les co\u00fbts des con<span class=\"_ _1\"/>trats portant sur <span class=\"_ _1\"/>les contrats postpaid sont<span class=\"_ _1\"/> diff\u00e9r\u00e9s syst\u00e9matiquement sur <span class=\"_ _1\"/>une base qui e<span class=\"_ _1\"/>st consistante avec<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">le transfert des </span></span>services au client cor<span class=\"_ _1\"/>respondant au momen<span class=\"_ _1\"/>t o\u00f9 le revenu e<span class=\"_ _1\"/>st reconnu. Le Groupe a adopt<span class=\"_ _1\"/>\u00e9 une approche por<span class=\"_ _1\"/>tefeuille pour la val<span class=\"lsd3 ws123\">o<span class=\"_ _1\"/>risation de ces<span class=\"_ _1\"/> </span>contrats.<span class=\"_ _1\"/> Les co\u00fb<span class=\"_ _1\"/>ts des co<span class=\"_ _1\"/>ntrats <span class=\"_ _1\"/>concernan<span class=\"_ _1\"/>t le segm<span class=\"_ _7\"/>ent r\u00e9sidenti<span class=\"_ _1\"/>el sont dif<span class=\"_ _1\"/>f\u00e9r\u00e9s su<span class=\"_ _1\"/>r trois a<span class=\"_ _1\"/>ns et <span class=\"_ _1\"/>ceux pou<span class=\"_ _1\"/>r le seg<span class=\"lsd1 ws114\">men<span class=\"_ _1\"/>t professionnel sur cinq ans. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Toutes les autres comm<span class=\"_ _1\"/>issions sont prises <span class=\"_ _1\"/>en charges au mom<span class=\"_ _1\"/>ent o\u00f9 elles sont en<span class=\"lsd3 ws121\">co<span class=\"_ _1\"/>urues<span class=\"lsd2 ws115\">. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Actifs sur contrats  Un actif<span class=\"_ _1\"/> sur con<span class=\"_ _1\"/>trat rep<span class=\"_ _1\"/>r\u00e9sente l<span class=\"_ _1\"/>e droit<span class=\"_ _1\"/> du Group<span class=\"_ _1\"/>e \u00e0 une <span class=\"_ _1\"/>contrepa<span class=\"_ _7\"/>r<span class=\"_ _13\"/>tie en<span class=\"_ _1\"/> \u00e9chang<span class=\"_ _1\"/>e de bien<span class=\"_ _1\"/>s et de<span class=\"_ _1\"/> service<span class=\"_ _1\"/>s d\u00e9j\u00e0 t<span class=\"_ _1\"/>ransf\u00e9r\u00e9<span class=\"_ _1\"/>s au c<span class=\"lscf ws110\">lient. Ce<span class=\"_ _1\"/>t actif appara\u00eet </span>essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> dans le contexte<span class=\"_ _1\"/> des offres con<span class=\"_ _1\"/>jointes fixe<span class=\"_ _1\"/>s et mobiles av<span class=\"_ _1\"/>ec un termi<span class=\"lscf ws110\">nal <span class=\"_ _1\"/>subsidi\u00e9 li\u00e9 \u00e0 un co<span class=\"_ _1\"/>ntrat de fourniture de <span class=\"_ _1\"/>services de 24 </span>mois.<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">Les actifs su<span class=\"_ _1\"/>r contrats correspondent \u00e0 l<span class=\"_ _1\"/>\u2019exc\u00e9dent de revenu all<span class=\"_ _1\"/>ou\u00e9 aux terminaux pa<span class=\"_ _1\"/>r rapport \u00e0 la somme<span class=\"_ _1\"/> per\u00e7ue. Les actifs <span class=\"_ _1\"/>s<span class=\"lsdd ws125\">ur c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/>ats<span class=\"_ _13\"/> sont<span class=\"_ _13\"/> </span></span></span>transf\u00e9r<span class=\"_ _1\"/>\u00e9s en cr\u00e9ance<span class=\"_ _1\"/>s commercia<span class=\"_ _1\"/>les pendant<span class=\"_ _1\"/> la<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">dur\u00e9e du contrat.</span> </span><span class=\"ws118\">L<span class=\"_ _1\"/>es actifs so<span class=\"_ _1\"/>nt cla<span class=\"_ _1\"/>ss\u00e9s comm<span class=\"_ _1\"/>e actif<span class=\"_ _7\"/>s<span class=\"_ _13\"/> circul<span class=\"_ _1\"/>ants \u00e9tan<span class=\"_ _1\"/>t donn\u00e9 q<span class=\"_ _1\"/>ue le G<span class=\"_ _1\"/>roupe </span>s\u2019attend \u00e0 leur r\u00e9alisat<span class=\"_ _1\"/>ion dans le cadre de <span class=\"_ _1\"/>son cycle normal <span class=\"_ _1\"/>d\u2019exploitation. <span class=\"ls1 ws0\"> </span>En cas de ruptur<span class=\"_ _1\"/>e anticip\u00e9e, le client doit pay<span class=\"_ _1\"/>er une p\u00e9nalit\u00e9 qui <span class=\"_ _1\"/>correspond au p<span class=\"_ _1\"/>rorata de la remise ac<span class=\"_ _1\"/>cord\u00e9e dans l\u2019offre conjo<span class=\"_ _1\"/>inte pour la dur\u00e9e d<span class=\"_ _1\"/>u contrat restant \u00e0 <span class=\"_ _1\"/>courir. Cette p\u00e9nalit\u00e9 est <span class=\"_ _1\"/>toujours sup\u00e9rieure que l<span class=\"_ _1\"/>e solde subsistant de<span class=\"_ _1\"/> l\u2019actif sur cont<span class=\"_ _1\"/>rats. La diff\u00e9ren<span class=\"lsd3 ws118\">ce en<span class=\"_ _1\"/>tre l\u2019ex<span class=\"_ _1\"/>tourne<span class=\"_ _1\"/> de l\u2019actif<span class=\"_ _1\"/> </span>sur<span class=\"_ _13\"/> con<span class=\"_ _13\"/>tra<span class=\"_ _13\"/>ts <span class=\"_ _13\"/>et <span class=\"_ _13\"/><span class=\"lsd3 ws123\">la p\u00e9nali<span class=\"_ _1\"/>t\u00e9 est recon<span class=\"_ _1\"/>nue en<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">revenu relatif au terminal.</span> </span></span>Les actif<span class=\"_ _1\"/>s sur co<span class=\"_ _1\"/>ntrats so<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits <span class=\"_ _1\"/>condition<span class=\"_ _1\"/>nels reco<span class=\"_ _1\"/>nnus au<span class=\"_ _1\"/> bilan \u00e0<span class=\"_ _1\"/> leur co<span class=\"_ _1\"/>\u00fbt sous <span class=\"_ _1\"/>d\u00e9duction <span class=\"_ _1\"/>des p<span class=\"_ _1\"/>rovisions p<span class=\"_ _1\"/>our p<span class=\"_ _1\"/>ertes<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">de valeur, co<span class=\"_ _1\"/>mme d\u00e9fini </span></span>dans le mod\u00e8le d<span class=\"_ _1\"/>es pertes de cr\u00e9dit attendue<span class=\"_ _1\"/>s sur <span class=\"lsd4 ws94\">la dur<span class=\"_ _13\"/>\u00e9e de v<span class=\"_ _13\"/>ie.<span class=\"ls1 ws0\"> </span></span>Passifs sur contrats Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer<span class=\"ls1 ws0\"> </span>des biens o<span class=\"_ _1\"/>u services \u00e0 un clien<span class=\"_ _1\"/>t pour lequel le <span class=\"_ _1\"/>Groupe a re\u00e7u une contrepartie ou un mo<span class=\"_ _1\"/>ntant est d\u00fb. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Revenus Quand Proximus ent<span class=\"_ _1\"/>re dans un nouveau con<span class=\"_ _1\"/>trat, il d\u00e9termine la d<span class=\"_ _1\"/>ur\u00e9e du contrat, le p<span class=\"_ _1\"/>rix de transaction,<span class=\"_ _1\"/> les obligations de pr<span class=\"lsd1 ws114\">estations cont<span class=\"_ _1\"/>enue<span class=\"lsde ws122\">s </span></span>dans le contrat ain<span class=\"_ _1\"/>si que le prix de v<span class=\"_ _1\"/>ente sp\u00e9cifique pour chaque<span class=\"_ _1\"/> promesse identifi\u00e9e.<span class=\"ls1 ws0\"> </span>Pour d\u00e9finir la du<span class=\"_ _1\"/>r\u00e9e de ses contrats, le G<span class=\"_ _1\"/>roupe prend en con<span class=\"_ _1\"/>sid\u00e9ration la p\u00e9riode cont<span class=\"_ _1\"/>ractuelle pour laquelle l<span class=\"_ _1\"/>es parties co<span class=\"lsd2 ws0\">ntra<span class=\"_ _1\"/>ctante<span class=\"_ _1\"/>s ont d<span class=\"_ _1\"/>es </span>droits e<span class=\"_ _1\"/>t oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s <span class=\"lscf ws110\">ex\u00e9cutoires ef<span class=\"_ _1\"/>fectifs. Un contrat a une du<span class=\"_ _1\"/>r\u00e9e quand il compr<span class=\"_ _1\"/>end des indemnit\u00e9s sub<span class=\"_ _1\"/>stantielles de rupture. La<span class=\"_ _1\"/> dur\u00e9e court </span>jusqu\u2019au moment o\u00f9 il<span class=\"_ _1\"/> n\u2019y a plus d\u2019i<span class=\"_ _1\"/>ndemnit\u00e9 de rupture. S\u2019il n\u2019y<span class=\"_ _1\"/> a pas de clau<span class=\"_ _1\"/>se de paiement d\u2019in<span class=\"_ _1\"/>demnisation substantielle en <span class=\"_ _1\"/>cas de r<span class=\"lsd5 ws129\">upt<span class=\"_ _13\"/>ure<span class=\"_ _13\"/> du </span>contrat, le contrat n\u2019a pa<span class=\"_ _1\"/>s de dur\u00e9e (i <span class=\"_ _1\"/>.e. contrats sans dur\u00e9e). <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe \u00e9value lors de la pa<span class=\"_ _1\"/>ssation du contrat les biens et <span class=\"_ _1\"/>services promis dans le contrat avec le client et id<span class=\"_ _1\"/>entifie com<span class=\"lscf ws113\">me obligations de </span>prestations chaque p<span class=\"_ _1\"/>romesse de trans<span class=\"lsd3 ws118\">f\u00e9<span class=\"_ _1\"/>rer au cli<span class=\"_ _1\"/>ent un bi<span class=\"_ _1\"/>en ou u<span class=\"_ _1\"/>n servi<span class=\"_ _1\"/>ce (ou <span class=\"_ _1\"/>un ensem<span class=\"_ _1\"/>ble) qu<span class=\"_ _1\"/>i est di<span class=\"_ _1\"/>stinct, so<span class=\"_ _1\"/>it une <span class=\"_ _1\"/>s\u00e9rie de <span class=\"_ _1\"/>biens ou<span class=\"_ _1\"/> de serv<span class=\"_ _1\"/>ices </span>distincts qui sont es<span class=\"_ _1\"/>sentiellement les m\u00eame<span class=\"_ _1\"/>s et qui sont fournis<span class=\"_ _1\"/> au client au m\u00eame <span class=\"_ _1\"/>rythme. L'identification des<span class=\"_ _1\"/> obligations de performanc<span class=\"_ _1\"/>e requi<span class=\"lse7 ws131\">ert </span>du jugement et une<span class=\"_ _1\"/> compr\u00e9hension approfondi<span class=\"_ _1\"/>e des promesses du c<span class=\"_ _1\"/>ontrat et de la man<span class=\"_ _1\"/>i\u00e8re dont elles in<span class=\"_ _1\"/>teragissent les unes avec<span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">le<span class=\"_ _1\"/>s autr<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span></span>Une obl<span class=\"_ _1\"/>igation<span class=\"_ _1\"/> de pre<span class=\"_ _1\"/>station<span class=\"_ _1\"/> est id<span class=\"_ _1\"/>entifi\u00e9e q<span class=\"_ _7\"/>uand les cr<span class=\"_ _1\"/>it\u00e8res <span class=\"_ _1\"/>suivan<span class=\"_ _1\"/>ts sont <span class=\"_ _1\"/>rencon<span class=\"_ _1\"/>tr\u00e9s :<span class=\"_ _1\"/><span class=\"ls1\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">C</span>apacit\u00e9 d\u2019exister de fa\u00e7on <span class=\"_ _1\"/>distincte : le cl<span class=\"_ _1\"/>ient peut tirer parti du b<span class=\"_ _1\"/>ien ou du s<span class=\"_ _1\"/>ervice de mani\u00e8re isol\u00e9e<span class=\"_ _1\"/> ou en le comb<span class=\"_ _1\"/>inant avec d\u2019autres ressources ais<span class=\"_ _1\"/>\u00e9ment disponibles \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Distincte <span class=\"_ _1\"/>\u00e0 l\u2019int\u00e9<span class=\"_ _1\"/>rieur du<span class=\"_ _1\"/> contra<span class=\"_ _1\"/>t : la pro<span class=\"_ _1\"/>messe d<span class=\"_ _1\"/>e fourni<span class=\"_ _1\"/>r le bien<span class=\"_ _1\"/> ou le <span class=\"_ _1\"/>service au<span class=\"_ _1\"/> client p<span class=\"_ _7\"/>eut \u00eatre iden<span class=\"_ _1\"/>t<span class=\"lscf ws110\">ifi\u00e9e s\u00e9par\u00e9ment d<span class=\"_ _1\"/>es autres </span></span>promesses contenues dan<span class=\"_ _1\"/>s le contrat s<span class=\"_ _1\"/>i le Groupe consid\u00e8re qu\u2019<span class=\"_ _1\"/>il remplit ses obligation<span class=\"_ _1\"/>s contractuelles en<span class=\"_ _1\"/> d\u00e9livrant la prome<span class=\"lsde ws122\">sse </span>concern\u00e9e ind\u00e9pendammen<span class=\"_ _1\"/>t des autres. Des prome<span class=\"_ _1\"/>sses du contrat <span class=\"_ _1\"/>ne sont pas distinctes \u00e0 l\u2019in<span class=\"_ _1\"/>t\u00e9rieur du contrat quand, <span class=\"_ _1\"/>en raison de leur natu<span class=\"_ _1\"/>re, elles doiven<span class=\"_ _1\"/>t \u00eatre transf\u00e9r\u00e9<span class=\"_ _1\"/>es en combina<span class=\"_ _1\"/>ison avec<span class=\"_ _1\"/> d\u2019autres promes<span class=\"_ _1\"/>ses. Les promesses suivante<span class=\"_ _1\"/>s peuvent repr\u00e9senter de<span class=\"_ _1\"/>s obligations de pr<span class=\"_ _1\"/>estation en fonction de l<span class=\"_ _1\"/>eur nature et d<span class=\"_ _1\"/>e l\u2019interd\u00e9pendance <span class=\"ws113\">avec d\u2019autres </span>p<span class=\"lsd9 ws130\">rome<span class=\"_ _1\"/>sses da<span class=\"_ _1\"/>ns le co<span class=\"_ _1\"/>ntra<span class=\"_ _1\"/>t : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us g\u00e9n<span class=\"_ _1\"/>\u00e9r\u00e9s par l<span class=\"_ _1\"/>e trafi<span class=\"_ _1\"/>c de t\u00e9l\u00e9p<span class=\"_ _1\"/>honie f<span class=\"_ _1\"/>ixe, mobil<span class=\"_ _1\"/>e et de<span class=\"_ _1\"/> carrier<span class=\"_ _1\"/> sont comp<span class=\"_ _7\"/>t<span class=\"_ _13\"/>abilis\u00e9<span class=\"_ _1\"/>s sur la<span class=\"_ _1\"/> base de l<span class=\"_ _1\"/>eur utili<span class=\"_ _1\"/>sation<span class=\"_ _1\"/><span class=\"sc5 ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Les revenus des services li\u00e9s \u00e0 la T<span class=\"_ _1\"/>V sont reconnus sur la dur\u00e9e du co<span class=\"_ _1\"/>ntrat<span class=\"sc5 ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us des s<span class=\"_ _1\"/>ervices d<span class=\"_ _1\"/><span class=\"lsd1 ws114\">e maintenance sont reconnus s<span class=\"_ _1\"/>ur la dur\u00e9e du contrat<span class=\"sc5 ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us des ven<span class=\"_ _7\"/>tes d\u2019\u00e9quip<span class=\"_ _1\"/>ements so<span class=\"_ _1\"/>nt recon<span class=\"_ _1\"/>nus quand<span class=\"_ _7\"/> le client o<span class=\"_ _1\"/>btient l<span class=\"_ _1\"/>e contr\u00f4le <span class=\"_ _1\"/>sur l\u2019\u00e9q<span class=\"_ _1\"/>uipeme<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">t<span class=\"sc5\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les revenus de la locat<span class=\"_ _1\"/>ion simple d\u2019\u00e9quipemen<span class=\"_ _1\"/>ts sont reconnus su<span class=\"_ _1\"/>r la dur\u00e9e du contra<span class=\"_ _1\"/>t<span class=\"sc5 ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les revenus g\u00e9n\u00e9r\u00e9s par l<span class=\"_ _1\"/>es frais de param\u00e9<span class=\"_ _1\"/>trage, d\u2019installation ou d\u2019<span class=\"_ _1\"/>activation, sont comptabilis\u00e9s<span class=\"_ _1\"/> parmi les revenus au mo<span class=\"_ _1\"/>m<span class=\"lsd3 ws118\">ent de </span></span>la <span class=\"lsd2 ws115\">presta<span class=\"_ _1\"/>tion</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us des li<span class=\"_ _1\"/>cences<span class=\"_ _1\"/> de prop<span class=\"_ _1\"/>ri\u00e9t\u00e9s in<span class=\"_ _1\"/>tellectu<span class=\"_ _1\"/>elles son<span class=\"_ _1\"/>t reconnu<span class=\"_ _7\"/>s au moment d<span class=\"_ _1\"/>u transf<span class=\"_ _1\"/>ert au cl<span class=\"_ _1\"/>ient.</span>Quand <span class=\"ws110\">ces promesses<span class=\"_ _1\"/> ne sont pas distincte<span class=\"_ _1\"/>s, le Groupe les regroup<span class=\"_ _1\"/>e avec d\u2019autres prom<span class=\"_ _1\"/>esses jusqu\u2019\u00e0 ce qu\u2019il obti<span class=\"_ _1\"/>enne une promesse q<span class=\"lsd2 ws117\">u<span class=\"_ _1\"/>i soit </span></span>distincte (i.e. une prom<span class=\"_ _1\"/>esse de prestation). Le mome<span class=\"_ _1\"/>nt de reconnaiss<span class=\"_ _1\"/>ance du revenu relatif <span class=\"_ _1\"/>\u00e0 une obligation de pr<span class=\"_ _1\"/>estation est bas\u00e9 sur l<span class=\"_ _1\"/>e sch\u00e9ma de transfert au client de la<span class=\"_ _1\"/> promesse pr\u00e9dominant<span class=\"_ _1\"/>e dans l\u2019offre.<span class=\"ls1 ws0\"> </span>Quand cette guidanc<span class=\"_ _1\"/>e des s\u00e9ries s\u2019applique,<span class=\"_ _1\"/> i.e. quand les bien<span class=\"_ _1\"/>s et les services sont di<span class=\"_ _1\"/>stincts mais substantiellemen<span class=\"_ _1\"/>t les m\u00ea<span class=\"lsd1 ws114\">mes, le G<span class=\"_ _1\"/>roupe les </span>consid\u00e8re<span class=\"_ _1\"/> comme u<span class=\"_ _1\"/>ne seul<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">obligation de p<span class=\"_ _1\"/>restation. Chaque plan t<span class=\"_ _1\"/>arifaire <span class=\"ls1 ws0\">\u2013 <span class=\"lsd2 ws117\">postpa<span class=\"_ _1\"/>id et prepaid<span class=\"_ _7\"/> <span class=\"_ _13\"/>(voix mo<span class=\"_ _1\"/>bile, voix<span class=\"_ _1\"/> fixe, interne<span class=\"_ _1\"/>t, TV) est par </span></span></span></span>cons\u00e9quent consid\u00e9r\u00e9 <span class=\"_ _1\"/>comme une obligation de<span class=\"_ _1\"/> prestation unique. <span class=\"ls1 ws0\"> </span>Lorsque les contrats <span class=\"_ _1\"/>comprennent diff\u00e9rentes oblig<span class=\"_ _1\"/>ations de prestati<span class=\"_ _1\"/>on qu<span class=\"lsd3 ws118\">i ne son<span class=\"_ _7\"/>t<span class=\"_ _13\"/> pas <span class=\"_ _1\"/>substant<span class=\"_ _1\"/>iellement l<span class=\"_ _1\"/>es m\u00eam<span class=\"_ _1\"/>es, le p<span class=\"_ _1\"/>rix de tran<span class=\"_ _7\"/>s<span class=\"_ _13\"/>acti<span class=\"_ _1\"/>on est </span>allou\u00e9 aux diff\u00e9rente<span class=\"_ _1\"/>s obligations de prestation<span class=\"_ _1\"/> reprises dans le <span class=\"_ _1\"/>contrat en proportion d<span class=\"_ _1\"/>es prix de vente sp\u00e9<span class=\"_ _1\"/>cifiques. Lorsqu<span class=\"lsd3 ws123\">e le contr<span class=\"_ _1\"/>at comprend<span class=\"_ _1\"/> </span>des optio<span class=\"_ _1\"/>ns pour<span class=\"_ _1\"/> le clien<span class=\"_ _1\"/>t (i.e.<span class=\"_ _1\"/> droits<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">unila<span class=\"_ _1\"/>t\u00e9raux octroy\u00e9s au clien<span class=\"_ _1\"/>t) pour l\u2019achat de bi<span class=\"_ _1\"/>ens ou de services <span class=\"_ _1\"/>suppl\u00e9mentaires avec une<span class=\"_ _1\"/> remise y compris </span></span>des incitants \u00e0 la vente, des poin<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">cadeaux,<span class=\"_ _1\"/> option<span class=\"_ _1\"/>s de reno<span class=\"_ _1\"/>uvellemen<span class=\"_ _1\"/>t de con<span class=\"_ _1\"/>trat, remi<span class=\"_ _1\"/>ses sur<span class=\"_ _1\"/> achats <span class=\"_ _1\"/>futurs de<span class=\"_ _1\"/> biens ou<span class=\"_ _1\"/> de se<span class=\"_ _1\"/>rvices, le <span class=\"_ _1\"/>revenu<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsde ws122\">est<span class=\"_ _13\"/> </span></span></span></span>allou\u00e9 \u00e0 ces option<span class=\"_ _1\"/>s lorsqu\u2019elles procurent au<span class=\"_ _1\"/> client un droit significa<span class=\"_ _1\"/>tif i.e. un droit un<span class=\"_ _1\"/>ilat\u00e9ral pour le client d\u2019obt<span class=\"_ _1\"/>enir<span class=\"ls1 ws0\"> </span><span class=\"ws113\">un avantage car il souscrit au </span>contra<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span>Lorsqu\u2019une autre pa<span class=\"_ _1\"/>rtie intervient dans la<span class=\"_ _1\"/> fourniture des bien<span class=\"_ _1\"/>s ou de services au client,<span class=\"_ _1\"/> le Groupe doit d<span class=\"_ _1\"/>\u00e9terminer pour chaq<span class=\"ws113\">ue obligation de </span>prestation si la nature de la prom<span class=\"_ _1\"/>esse est de fournir elle<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">m\u00eame l<span class=\"_ _1\"/>es biens ou les service<span class=\"_ _1\"/>s (i.e. agit pour so<span class=\"_ _1\"/>n propre compte) ou de<span class=\"_ _1\"/> prendre les </span></span>dispositions voulues pou<span class=\"_ _1\"/>r que le tiers s\u2019<span class=\"_ _1\"/>en charge (i.e. le Group<span class=\"_ _1\"/>e agit comme agent)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Pour d\u00e9terminer s\u2019il a<span class=\"_ _1\"/>git comme agent ou<span class=\"_ _1\"/> principal dans une t<span class=\"_ _1\"/>ransaction lorsqu\u2019un tier<span class=\"_ _1\"/>s intervient, Proximus d<span class=\"_ _1\"/>\u00e9termine s\u2019il a<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">le contr\u00f4le du<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">bien ou </span></span></span></span>du service sp\u00e9cifi\u00e9 avan<span class=\"_ _1\"/>t qu\u2019il ne soit fourni<span class=\"_ _1\"/> au client. Pour ce f<span class=\"_ _1\"/>aire, Proximus analyse l<span class=\"_ _1\"/>es termes juridiq<span class=\"_ _1\"/>ues du contrat et<span class=\"ls1 ws0\"> </span>leur sub<span class=\"_ _1\"/>stance au travers du prisme <span class=\"_ _1\"/>des indica<span class=\"_ _1\"/>teurs d<span class=\"_ _1\"/>e contr\u00f4le<span class=\"_ _1\"/>. Proximu<span class=\"_ _1\"/>s prend<span class=\"_ _1\"/> en comp<span class=\"_ _1\"/>te d\u2019a<span class=\"_ _1\"/>utres faits<span class=\"_ _1\"/> et circon<span class=\"_ _7\"/>stances<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">afin de co<span class=\"_ _1\"/>mpl\u00e9ter sa compr\u00e9hension d<span class=\"_ _1\"/>e la situation. <span class=\"ls1 ws0\"> </span></span></span>Quand le Groupe a<span class=\"_ _1\"/>git comme agent, seule la<span class=\"_ _1\"/> commission est reconn<span class=\"_ _1\"/>ue comme revenu.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Dans les <span class=\"_ _1\"/>cas o\u00f9 l<span class=\"_ _1\"/>e prix d<span class=\"_ _1\"/>e vente <span class=\"_ _1\"/>sp\u00e9cifiqu<span class=\"_ _1\"/>e n\u2019est<span class=\"_ _1\"/> pas di<span class=\"_ _1\"/>rectement<span class=\"_ _1\"/> observab<span class=\"_ _1\"/>le, le <span class=\"_ _1\"/>Groupe l\u2019<span class=\"_ _1\"/>estime<span class=\"_ _1\"/> en utili<span class=\"_ _1\"/>sant tou<span class=\"_ _1\"/>tes les <span class=\"_ _1\"/><span class=\"lsd2 ws0\">informa<span class=\"_ _1\"/>tions q<span class=\"_ _1\"/>ui so<span class=\"_ _1\"/>nt </span>disponibles raisonnablemen<span class=\"_ _1\"/>t (y compris les condit<span class=\"_ _1\"/>ions de march\u00e9, les fact<span class=\"_ _1\"/>eurs sp\u00e9cifiques pour l<span class=\"_ _1\"/>e Groupe et les inf<span class=\"_ _1\"/>ormations <span class=\"lsd1 ws114\">concernant le client o<span class=\"_ _1\"/>u </span>la cat\u00e9go<span class=\"_ _1\"/>rie de cl<span class=\"_ _1\"/>ients). C<span class=\"_ _1\"/>ette <span class=\"_ _1\"/>situation<span class=\"_ _1\"/> se prod<span class=\"_ _1\"/>uit princ<span class=\"_ _1\"/>ipalemen<span class=\"_ _1\"/>t dan<span class=\"_ _1\"/>s le contex<span class=\"_ _1\"/>te des o<span class=\"_ _1\"/>ffres co<span class=\"_ _1\"/>njointes<span class=\"_ _1\"/> avec <span class=\"_ _1\"/>terminal<span class=\"_ _1\"/> subsidi\u00e9 p<span class=\"_ _1\"/>our l<span class=\"_ _1\"/>esquel<span class=\"_ _1\"/>les une approche par la m\u00e9thod<span class=\"_ _1\"/>e \u201ccost plus\u201d (co\u00fb<span class=\"_ _1\"/>t major\u00e9 de la marg<span class=\"_ _1\"/>e) est appliqu\u00e9e \u00e0 l\u2019u<span class=\"_ _1\"/>n des composants. <span class=\"lsd3 ws118\">L<span class=\"_ _7\"/>es remises acco<span class=\"_ _1\"/>rd\u00e9es pa<span class=\"_ _1\"/>rce qu'u<span class=\"_ _1\"/>n cl<span class=\"_ _1\"/>ient a </span>conclu un<span class=\"_ _1\"/> cont<span class=\"_ _1\"/>rat, sont <span class=\"_ _1\"/>affect\u00e9es<span class=\"_ _1\"/> \u00e0 toute<span class=\"_ _1\"/>s les obl<span class=\"_ _7\"/>igations de p<span class=\"_ _1\"/>erforma<span class=\"_ _1\"/>nce d\u00e9cle<span class=\"_ _1\"/>nchant l'<span class=\"_ _1\"/>octroi d<span class=\"_ _1\"/>e la rem<span class=\"_ _1\"/>ise.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-49-3": {
   "value": "Perte de v<span class=\"_ _1\"/>aleur d\u2019<span class=\"_ _1\"/>acti<span class=\"_ _1\"/>fs non fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>r\u00f4le \u00e0 chaqu<span class=\"_ _7\"/>e date de cl<span class=\"_ _1\"/>\u00f4ture l<span class=\"_ _1\"/>\u2019existence<span class=\"_ _1\"/> d\u2019ind<span class=\"_ _1\"/>icateurs<span class=\"_ _1\"/> de perte <span class=\"_ _1\"/>de valeu<span class=\"_ _1\"/>r des<span class=\"ls1 ws0\"> <span class=\"lsd2\">a<span class=\"_ _1\"/>ctifs no<span class=\"_ _1\"/>n<span class=\"ls1\">-</span><span class=\"ws115\">fina<span class=\"_ _1\"/>nciers. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>Le Groupe \u00e9tablit au mo<span class=\"_ _1\"/>ins une fois pa<span class=\"_ _1\"/>r an une comparaison<span class=\"_ _1\"/> entre la valeur compta<span class=\"_ _1\"/>ble et le montant r\u00e9<span class=\"_ _1\"/>cup\u00e9rable estim\u00e9 des imm<span class=\"lsd2 ws115\">o<span class=\"_ _1\"/>bilisa<span class=\"_ _1\"/>tions </span>incorpo<span class=\"_ _1\"/>relles en<span class=\"_ _1\"/> cours a<span class=\"_ _1\"/>insi que d<span class=\"_ _7\"/>es groupes d<span class=\"_ _1\"/>\u2019actifs<span class=\"_ _1\"/> consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e unit\u00e9 g\u00e9n<span class=\"_ _7\"/>\u00e9ratrice de t<span class=\"lscf ws113\">r<span class=\"_ _1\"/>\u00e9sorerie (\u00ab cash generating units \u00bb) comprenant du </span>goodw<span class=\"_ _1\"/>ill. Le Group<span class=\"_ _7\"/>e r\u00e9alise son <span class=\"_ _1\"/>test ann<span class=\"_ _1\"/>uel de p<span class=\"_ _1\"/>erte d<span class=\"_ _1\"/>e valeur<span class=\"_ _1\"/> dans l<span class=\"_ _1\"/>e quatri\u00e8m<span class=\"_ _1\"/>e trim<span class=\"_ _1\"/>estre de<span class=\"_ _1\"/> chaque a<span class=\"_ _1\"/>nn\u00e9e. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Une perte de vale<span class=\"_ _1\"/>ur est enregistr\u00e9e quand<span class=\"_ _1\"/> la valeur comptabl<span class=\"_ _1\"/>e de l\u2019actif ou du g<span class=\"_ _1\"/>roupe d\u2019actifs <span class=\"lsd3 ws118\">consid<span class=\"_ _1\"/>\u00e9r\u00e9s co<span class=\"_ _1\"/>mme unit<span class=\"_ _1\"/>\u00e9 g\u00e9n\u00e9<span class=\"_ _1\"/>ratrice d<span class=\"_ _1\"/>e tr\u00e9sore<span class=\"_ _1\"/>rie </span>d\u00e9passe le montant<span class=\"_ _1\"/> r\u00e9cup\u00e9rable estim\u00e9, ce d<span class=\"_ _1\"/>ernier constituant la val<span class=\"_ _1\"/>eur la plus \u00e9lev\u00e9e en<span class=\"_ _1\"/>tre la juste valeur du bi<span class=\"_ _1\"/>en ou de l\u2019<span class=\"lsd3 ws118\">un<span class=\"_ _1\"/>it\u00e9 g\u00e9n\u00e9r<span class=\"_ _1\"/>atrice d<span class=\"_ _1\"/>e </span>tr\u00e9sorerie moins les f<span class=\"_ _1\"/>rais de vente et sa val<span class=\"_ _1\"/>eur d'utilisation pour le G<span class=\"_ _1\"/>roupe. <span class=\"ls1 ws0\"> </span>Pour estimer la vale<span class=\"_ _1\"/>ur d\u2019utilisation, les flux<span class=\"_ _1\"/> de tr\u00e9sorerie futurs p<span class=\"_ _1\"/>rojet\u00e9s sont actualis\u00e9s en u<span class=\"_ _1\"/>tilisant un taux d\u2019ac<span class=\"_ _1\"/>tualisation avant imp\u00f4<span class=\"_ _1\"/>ts qui refl\u00e8te les appr\u00e9ciations ac<span class=\"_ _1\"/>tuelles du march\u00e9 d<span class=\"_ _1\"/>e la valeur temps de<span class=\"_ _1\"/> l\u2019argent et des <span class=\"_ _1\"/>risques sp\u00e9cifiques li\u00e9s <span class=\"lsd3 ws118\">\u00e0 l<span class=\"_ _1\"/>\u2019actif ou<span class=\"_ _1\"/> \u00e0 l\u2019uni<span class=\"_ _1\"/>t\u00e9 g\u00e9n\u00e9<span class=\"_ _1\"/>ratrice <span class=\"_ _1\"/>de tr\u00e9s<span class=\"_ _1\"/>orerie. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-49-4": {
   "value": "Perte de v<span class=\"_ _1\"/>aleur d\u2019<span class=\"_ _1\"/>acti<span class=\"_ _1\"/>fs non fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>r\u00f4le \u00e0 chaqu<span class=\"_ _7\"/>e date de cl<span class=\"_ _1\"/>\u00f4ture l<span class=\"_ _1\"/>\u2019existence<span class=\"_ _1\"/> d\u2019ind<span class=\"_ _1\"/>icateurs<span class=\"_ _1\"/> de perte <span class=\"_ _1\"/>de valeu<span class=\"_ _1\"/>r des<span class=\"ls1 ws0\"> <span class=\"lsd2\">a<span class=\"_ _1\"/>ctifs no<span class=\"_ _1\"/>n<span class=\"ls1\">-</span><span class=\"ws115\">fina<span class=\"_ _1\"/>nciers. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>Le Groupe \u00e9tablit au mo<span class=\"_ _1\"/>ins une fois pa<span class=\"_ _1\"/>r an une comparaison<span class=\"_ _1\"/> entre la valeur compta<span class=\"_ _1\"/>ble et le montant r\u00e9<span class=\"_ _1\"/>cup\u00e9rable estim\u00e9 des imm<span class=\"lsd2 ws115\">o<span class=\"_ _1\"/>bilisa<span class=\"_ _1\"/>tions </span>incorpo<span class=\"_ _1\"/>relles en<span class=\"_ _1\"/> cours a<span class=\"_ _1\"/>insi que d<span class=\"_ _7\"/>es groupes d<span class=\"_ _1\"/>\u2019actifs<span class=\"_ _1\"/> consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e unit\u00e9 g\u00e9n<span class=\"_ _7\"/>\u00e9ratrice de t<span class=\"lscf ws113\">r<span class=\"_ _1\"/>\u00e9sorerie (\u00ab cash generating units \u00bb) comprenant du </span>goodw<span class=\"_ _1\"/>ill. Le Group<span class=\"_ _7\"/>e r\u00e9alise son <span class=\"_ _1\"/>test ann<span class=\"_ _1\"/>uel de p<span class=\"_ _1\"/>erte d<span class=\"_ _1\"/>e valeur<span class=\"_ _1\"/> dans l<span class=\"_ _1\"/>e quatri\u00e8m<span class=\"_ _1\"/>e trim<span class=\"_ _1\"/>estre de<span class=\"_ _1\"/> chaque a<span class=\"_ _1\"/>nn\u00e9e. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Une perte de vale<span class=\"_ _1\"/>ur est enregistr\u00e9e quand<span class=\"_ _1\"/> la valeur comptabl<span class=\"_ _1\"/>e de l\u2019actif ou du g<span class=\"_ _1\"/>roupe d\u2019actifs <span class=\"lsd3 ws118\">consid<span class=\"_ _1\"/>\u00e9r\u00e9s co<span class=\"_ _1\"/>mme unit<span class=\"_ _1\"/>\u00e9 g\u00e9n\u00e9<span class=\"_ _1\"/>ratrice d<span class=\"_ _1\"/>e tr\u00e9sore<span class=\"_ _1\"/>rie </span>d\u00e9passe le montant<span class=\"_ _1\"/> r\u00e9cup\u00e9rable estim\u00e9, ce d<span class=\"_ _1\"/>ernier constituant la val<span class=\"_ _1\"/>eur la plus \u00e9lev\u00e9e en<span class=\"_ _1\"/>tre la juste valeur du bi<span class=\"_ _1\"/>en ou de l\u2019<span class=\"lsd3 ws118\">un<span class=\"_ _1\"/>it\u00e9 g\u00e9n\u00e9r<span class=\"_ _1\"/>atrice d<span class=\"_ _1\"/>e </span>tr\u00e9sorerie moins les f<span class=\"_ _1\"/>rais de vente et sa val<span class=\"_ _1\"/>eur d'utilisation pour le G<span class=\"_ _1\"/>roupe. <span class=\"ls1 ws0\"> </span>Pour estimer la vale<span class=\"_ _1\"/>ur d\u2019utilisation, les flux<span class=\"_ _1\"/> de tr\u00e9sorerie futurs p<span class=\"_ _1\"/>rojet\u00e9s sont actualis\u00e9s en u<span class=\"_ _1\"/>tilisant un taux d\u2019ac<span class=\"_ _1\"/>tualisation avant imp\u00f4<span class=\"_ _1\"/>ts qui refl\u00e8te les appr\u00e9ciations ac<span class=\"_ _1\"/>tuelles du march\u00e9 d<span class=\"_ _1\"/>e la valeur temps de<span class=\"_ _1\"/> l\u2019argent et des <span class=\"_ _1\"/>risques sp\u00e9cifiques li\u00e9s <span class=\"lsd3 ws118\">\u00e0 l<span class=\"_ _1\"/>\u2019actif ou<span class=\"_ _1\"/> \u00e0 l\u2019uni<span class=\"_ _1\"/>t\u00e9 g\u00e9n\u00e9<span class=\"_ _1\"/>ratrice <span class=\"_ _1\"/>de tr\u00e9s<span class=\"_ _1\"/>orerie. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-51-3": {
   "value": "Imp\u00f4ts diff\u00e9r\u00e9s  Des imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _1\"/>sont reconnus pour <span class=\"_ _1\"/>toutes les diff\u00e9rences tempo<span class=\"_ _1\"/>raires entre la valeur<span class=\"_ _1\"/> comptable des a<span class=\"_ _1\"/>ctifs et passifs dan<span class=\"lsd1 ws114\">s le bilan<span class=\"_ _1\"/> consolid\u00e9 et </span>leurs ba<span class=\"_ _7\"/>ses d'impo<span class=\"_ _1\"/>sition r<span class=\"_ _1\"/>espectiv<span class=\"_ _1\"/>es. <span class=\"ls1\"> </span>Les actifs d\u2019imp\u00f4ts diff<span class=\"_ _1\"/>\u00e9r\u00e9s d\u00e9coulant de diff\u00e9<span class=\"_ _1\"/>rences temporaires d\u00e9<span class=\"_ _1\"/>ductibles et de pertes fi<span class=\"_ _1\"/>scales report\u00e9es inutilis\u00e9es <span class=\"_ _1\"/>sont pris en compt<span class=\"_ _1\"/>e dans la mesure o\u00f9 il est p<span class=\"_ _1\"/>robable qu'un b\u00e9<span class=\"_ _1\"/>n\u00e9fice imposable sera dispon<span class=\"_ _1\"/>ible pour compenser la diff<span class=\"_ _1\"/>\u00e9rence temporaire d<span class=\"_ _1\"/>\u00e9ductible ou les <span class=\"lsd3 ws118\">per<span class=\"_ _1\"/>tes fisc<span class=\"_ _1\"/>ales </span>inutil<span class=\"_ _1\"/>is\u00e9es. <span class=\"ls1 ws0\"> </span>La valeur comptable<span class=\"ls1 ws0\"> </span>de<span class=\"_ _1\"/>s actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _1\"/>est revue \u00e0 chaque<span class=\"_ _1\"/> date de cl\u00f4ture <span class=\"_ _1\"/>et r\u00e9duite dans le c<span class=\"_ _1\"/>as o\u00f9 il n\u2019est plus <span class=\"_ _1\"/>probable qu\u2019un b\u00e9n\u00e9fi<span class=\"lsd4 ws128\">ce </span>imposable suffisant se<span class=\"_ _1\"/>ra disponible pour pe<span class=\"_ _1\"/>rmettre d\u2019utiliser tout ou<span class=\"_ _1\"/> partie de cet act<span class=\"_ _1\"/>if d\u2019imp\u00f4ts diff\u00e9r\u00e9. Le G<span class=\"_ _1\"/>roupe revoit <span class=\"lsd3 ws121\">\u00e9g</span>alement<span class=\"_ _1\"/> \u00e0 chaque date de cl\u00f4ture ses act<span class=\"_ _1\"/>ifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s non <span class=\"_ _1\"/>reconnus et les reconna\u00eet<span class=\"_ _1\"/> dans le cas o\u00f9 <span class=\"_ _1\"/>il devient probable <span class=\"_ _1\"/>qu\u2019un b\u00e9n\u00e9fice imposable futu<span class=\"_ _1\"/>r suffisant sera disponible pour perm<span class=\"_ _1\"/>ettre d\u2019utiliser cet actif d\u2019imp\u00f4<span class=\"_ _1\"/>ts diff\u00e9r\u00e9. <span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _7\"/>s et pas<span class=\"lscf ws110\">sifs d\u2019<span class=\"_ _1\"/>imp\u00f4ts diff\u00e9r\u00e9s sont <span class=\"_ _1\"/>calcul\u00e9s aux taux d'impo<span class=\"_ _1\"/>sition applicables au momen<span class=\"_ _1\"/>t de la r\u00e9alisation d<span class=\"_ _1\"/>e l'actif ou de la l<span class=\"_ _1\"/>iquid<span class=\"lsd5 ws129\">ati<span class=\"_ _13\"/>on<span class=\"_ _13\"/> du </span></span>passif r\u00e9gl\u00e9, sur la ba<span class=\"_ _1\"/>se des taux d'<span class=\"_ _1\"/>imposition (et des lois fi<span class=\"_ _1\"/>scales) en vigueur ou p<span class=\"_ _1\"/>ratiquement en vigue<span class=\"_ _1\"/>ur \u00e0 la date du <span class=\"ws118\">bilan<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span>Les changements rela<span class=\"_ _1\"/>tifs aux actifs et pa<span class=\"_ _1\"/>ssifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s sont<span class=\"_ _1\"/> reconnus dans le compt<span class=\"_ _1\"/>e de r\u00e9sultats <span class=\"_ _1\"/>except\u00e9 lorsque ce<span class=\"lsd1 ws114\">s changem<span class=\"_ _1\"/>ents </span>portent sur des \u00e9l<span class=\"_ _1\"/>\u00e9ments qui sont directemen<span class=\"_ _1\"/>t reconnus via les capit<span class=\"_ _1\"/>aux propres. Dans ce ca<span class=\"_ _1\"/>s, ils sont \u00e9galem<span class=\"lsd3 ws118\">en<span class=\"_ _1\"/>t reconnu<span class=\"_ _1\"/>s direct<span class=\"_ _1\"/>ement vi<span class=\"_ _1\"/>a les </span>capitaux propres. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-52-3": {
   "value": "Pensions,<span class=\"_ _1\"/> autr<span class=\"_ _1\"/>es avanta<span class=\"_ _1\"/>ges post<span class=\"_ _1\"/>\u00e9rieurs \u00e0 <span class=\"_ _1\"/>l\u2019emplo<span class=\"_ _1\"/>i et indem<span class=\"_ _1\"/>nit\u00e9s de fi<span class=\"_ _7\"/>n d<span class=\"_ _13\"/>e con<span class=\"_ _1\"/>trat <span class=\"ls1 ws0\"> </span>Le Groupe g\u00e8re dive<span class=\"_ _1\"/>rs plans de pension \u00e0<span class=\"_ _1\"/> prestations d\u00e9finies pou<span class=\"_ _1\"/>r lesquels des contribut<span class=\"_ _1\"/>ions sont vers\u00e9es via <span class=\"_ _1\"/>des fonds <span class=\"lsd3 ws123\">g\u00e9r<span class=\"_ _1\"/>\u00e9s s\u00e9par\u00e9me<span class=\"_ _1\"/>nt. Le </span>Groupe a \u00e9galement<span class=\"_ _1\"/> convenu de fournir \u00e0 <span class=\"_ _1\"/>certains collaborateurs d<span class=\"_ _1\"/>es avantages compl\u00e9men<span class=\"_ _1\"/>taires post\u00e9rieurs \u00e0 l\u2019empl<span class=\"_ _1\"/>oi. Le co\u00fbt<span class=\"ls1 ws0\"> </span>des ava<span class=\"_ _1\"/>ntages fournis dans le cadr<span class=\"_ _1\"/>e des plans est<span class=\"_ _1\"/> d\u00e9termin\u00e9 de mani\u00e8re di<span class=\"_ _1\"/>stincte pour chaque<span class=\"_ _1\"/> plan, selon la m\u00e9tho<span class=\"_ _1\"/>de d'\u00e9valuation actuarielle de<span class=\"_ _1\"/>s unit\u00e9s de cr\u00e9dit projet\u00e9es<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les gains et pertes<span class=\"_ _1\"/> actuariels, le rendemen<span class=\"_ _1\"/>t sur les actifs du plan <span class=\"_ _1\"/>\u00e0 l\u2019exclusion des montan<span class=\"_ _1\"/>ts pris en com<span class=\"_ _1\"/>pte dans les int\u00e9r\u00ea<span class=\"lsd9 ws130\">t<span class=\"_ _1\"/>s nets<span class=\"_ _1\"/> sur le<span class=\"_ _1\"/> passif<span class=\"_ _1\"/> </span>(l\u2019actif<span class=\"_ _1\"/>) net au<span class=\"_ _7\"/> titre de pr<span class=\"_ _1\"/>estatio<span class=\"_ _1\"/>ns d\u00e9f<span class=\"_ _1\"/>ini<span class=\"lscf ws110\">es et les variation<span class=\"_ _1\"/>s de l\u2019effet <span class=\"_ _1\"/>du plafond de l\u2019actif, si c<span class=\"_ _1\"/>ela s\u2019applique sont <span class=\"_ _1\"/>reconnus parmi les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments </span>du r\u00e9sultat global. <span class=\"_ _1\"/>Tout co\u00fbt des services pa<span class=\"_ _1\"/>ss\u00e9s ainsi que tout ga<span class=\"_ _1\"/>in ou perte sur liqu<span class=\"_ _1\"/>idation sont reconnus dan<span class=\"_ _1\"/>s le compte d<span class=\"ws113\">e r\u00e9sultats q<span class=\"_ _1\"/>uand<span class=\"ls1 ws0\"> <span class=\"lse6 ws12f\">i<span class=\"_ _13\"/>ls </span></span></span>sont enco<span class=\"_ _1\"/>urus. L<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e classe l<span class=\"_ _1\"/>e co\u00fbt n<span class=\"_ _1\"/>et p\u00e9riod<span class=\"_ _7\"/>i<span class=\"_ _13\"/>que par<span class=\"_ _1\"/>mi les <span class=\"_ _1\"/>activit\u00e9s o<span class=\"_ _1\"/>p\u00e9ratio<span class=\"_ _1\"/>nnelles <span class=\"_ _1\"/>et financi<span class=\"_ _1\"/>\u00e8res po<span class=\"_ _1\"/>ur leu<span class=\"_ _1\"/>rs parts<span class=\"_ _1\"/> re<span class=\"ws121\">spect<span class=\"_ _1\"/>ives. <span class=\"ls1 ws0\"> </span></span>Le Groupe recourt \u00e0<span class=\"_ _1\"/> des plans \u00e0 c<span class=\"_ _1\"/>ontributions d\u00e9finies. Pour le<span class=\"_ _1\"/>s plans \u00e0 rendement ga<span class=\"_ _1\"/>ranti, la direction <span class=\"_ _1\"/>a appliqu\u00e9 une m\u00e9thode cor<span class=\"_ _1\"/>respondant \u00e0 celle des unit\u00e9s de<span class=\"_ _1\"/> cr\u00e9dit projet\u00e9es. Le taux <span class=\"_ _1\"/>d\u2019actualisation utilis\u00e9 pou<span class=\"_ _1\"/>r calculer la valeur ac<span class=\"_ _1\"/>tuelle de l\u2019obligation des pl<span class=\"lsd2 ws0\">an<span class=\"_ _7\"/>s \u00e0 prestatio<span class=\"_ _1\"/>ns d\u00e9f<span class=\"_ _1\"/>inies e<span class=\"_ _1\"/>st </span>d\u00e9termin\u00e9 en se <span class=\"_ _1\"/>r\u00e9f\u00e9rant au rendement <span class=\"_ _1\"/>du march\u00e9 des obl<span class=\"_ _1\"/>igations d\u2019entreprise de hau<span class=\"_ _1\"/>te qualit\u00e9 (\u00e0 la fi<span class=\"_ _1\"/>n de la p\u00e9riode de pr<span class=\"_ _1\"/>\u00e9sentation de l\u2019information financi\u00e8re) pou<span class=\"_ _1\"/>r des devises et dur<span class=\"_ _1\"/>\u00e9es <span class=\"lsd3 ws121\">coh\u00e9ren<span class=\"_ _1\"/>tes<span class=\"lscf ws110\">. Pour la d<span class=\"_ _1\"/>\u00e9termination du passif ne<span class=\"_ _1\"/>t au titre des pr<span class=\"_ _1\"/>estations d\u00e9finies, la jus<span class=\"_ _1\"/>te valeur </span></span>des actifs du plan (s\u2019<span class=\"_ _1\"/>il y en a) est d<span class=\"_ _1\"/>\u00e9duite de la valeur ac<span class=\"_ _1\"/>tualis\u00e9e de l\u2019obligation <span class=\"_ _1\"/>au titre des prestat<span class=\"_ _1\"/>ions d\u00e9finies<span class=\"ls1 ws0\"> </span>Le Groupe op\u00e8re <span class=\"_ _1\"/>\u00e9galement plusieurs p<span class=\"_ _1\"/>rogrammes de restructur<span class=\"_ _1\"/>ation qui impliquent de<span class=\"_ _1\"/>s indemnit\u00e9s de fin de con<span class=\"_ _1\"/>trat et d\u2019autres<span class=\"ls1 ws0\"> <span class=\"lsf7 ws146\">sor<span class=\"_ _13\"/>te<span class=\"_ _13\"/>s d<span class=\"_ _13\"/>e </span></span>compens<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s addition<span class=\"_ _1\"/>nelles<span class=\"_ _1\"/>. Les<span class=\"_ _1\"/> inde<span class=\"lscf ws110\">mnit\u00e9s li\u00e9<span class=\"_ _1\"/>es aux plans de d\u00e9p<span class=\"_ _1\"/>arts volontaires encouragean<span class=\"_ _1\"/>t le personnel \u00e0 par<span class=\"_ _1\"/>tir sont reconnues a<span class=\"_ _1\"/>u moment </span>o\u00f9 le membre du<span class=\"_ _1\"/> personnel accepte l\u2019off<span class=\"_ _1\"/>re de ces avantages. L<span class=\"_ _1\"/>es indemnit\u00e9s li\u00e9es \u00e0 de<span class=\"_ _1\"/>s plans de d\u00e9part non vo<span class=\"_ _1\"/>lontaires sont r<span class=\"lsd1 ws114\">econnues q<span class=\"_ _1\"/>uand le </span>Groupe <span class=\"lsd3\">a com<span class=\"_ _1\"/>muniqu\u00e9 <span class=\"_ _1\"/>son plan<span class=\"_ _1\"/> de d\u00e9p<span class=\"_ _1\"/>arts au<span class=\"_ _1\"/>x personn<span class=\"_ _1\"/>es conce<span class=\"_ _1\"/>rn\u00e9es et q<span class=\"_ _1\"/>ue les <span class=\"_ _1\"/>plans re<span class=\"_ _1\"/>ncontren<span class=\"_ _1\"/>t des c<span class=\"_ _1\"/>rit\u00e8res sp<span class=\"_ _1\"/>\u00e9cifiques<span class=\"_ _1\"/>. Les p<span class=\"_ _1\"/>rovisio<span class=\"lscf ws110\">n<span class=\"_ _1\"/>s qui y </span></span>sont li\u00e9e<span class=\"_ _1\"/>s sont <span class=\"_ _1\"/>reconnu<span class=\"_ _1\"/>es quand <span class=\"_ _1\"/>une at<span class=\"_ _1\"/>tente fon<span class=\"_ _1\"/>d\u00e9e est<span class=\"_ _1\"/> cr\u00e9\u00e9e c<span class=\"_ _1\"/>hez l<span class=\"_ _1\"/>es personn<span class=\"_ _1\"/>es conc<span class=\"_ _1\"/>ern\u00e9es pa<span class=\"_ _1\"/>r le pr<span class=\"_ _1\"/>ogramme e<span class=\"_ _1\"/>t sa mi<span class=\"_ _1\"/>se en <span class=\"lscf ws113\">route a d\u00e9but\u00e9 i.e. un </span>accord a \u00e9t\u00e9 at<span class=\"_ _1\"/>teint avec les syndicats <span class=\"_ _1\"/>sur les caract\u00e9ristiques du p<span class=\"_ _1\"/>rogramme et c<span class=\"_ _1\"/>es derni\u00e8res sont communiqu<span class=\"_ _1\"/>\u00e9es aux personne<span class=\"lsd3 ws118\">s co<span class=\"_ _1\"/>ncern\u00e9<span class=\"_ _1\"/>es. <span class=\"ls1 ws0\"> </span></span>Les indemnit\u00e9s d\u00e9pendan<span class=\"_ _1\"/>tes de prestations f<span class=\"_ _1\"/>utures ne sont pas quali<span class=\"_ _1\"/>fi\u00e9es comme avantage<span class=\"_ _1\"/>s de fin de co<span class=\"_ _1\"/>ntrat mais comme avantag<span class=\"_ _1\"/>es \u00e0 long terme pour le personnel. La dette relative \u00e0 <span class=\"_ _1\"/>ces indemnit\u00e9s est reconnue <span class=\"lscf ws113\">sur la dur\u00e9e<span class=\"ls1 ws0\"> <span class=\"lsd5 ws94\">de<span class=\"lsde ws145\">s ser<span class=\"_ _13\"/>vic<span class=\"_ _13\"/>es fut<span class=\"_ _13\"/>urs<span class=\"lsd2 ws115\">. </span></span></span> </span></span>Pour certains participant<span class=\"_ _1\"/>s aux plans de restruc<span class=\"_ _1\"/>turation, les indemnit\u00e9<span class=\"_ _1\"/>s sont vers\u00e9es jusqu'\u00e0 la da<span class=\"_ _1\"/>te de re<span class=\"lsd1 ws114\">traite la plus p<span class=\"_ _1\"/>roche. Les hypoth\u00e8ses </span>utilis\u00e9es pour effectu<span class=\"_ _1\"/>er une estimation fiable du<span class=\"_ _1\"/> co\u00fbt final pour le<span class=\"_ _1\"/> Groupe sont l'\u00e2ge<span class=\"_ _1\"/> de la retraite, le ta<span class=\"_ _1\"/>ux d'actualisatio<span class=\"lsd1 ws114\">n et l'inflation futu<span class=\"_ _1\"/>re des prix. </span>Les hypoth\u00e8ses sont revues \u00e0 la f<span class=\"_ _1\"/>in de la p\u00e9riode de r\u00e9f\u00e9re<span class=\"lsd4 ws128\">nce. <span class=\"lscf ws110\">Les gains et pertes actua<span class=\"_ _1\"/>riels sur les dettes r<span class=\"_ _1\"/>elatives aux plans de <span class=\"_ _1\"/>restructuration </span></span>sont pris en comp<span class=\"_ _1\"/>te dans le compte de<span class=\"_ _1\"/> r\u00e9sultats au moment<span class=\"_ _1\"/> o\u00f9 ils se r\u00e9alisent.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-52-4": {
   "value": "Pensions,<span class=\"_ _1\"/> autr<span class=\"_ _1\"/>es avanta<span class=\"_ _1\"/>ges post<span class=\"_ _1\"/>\u00e9rieurs \u00e0 <span class=\"_ _1\"/>l\u2019emplo<span class=\"_ _1\"/>i et indem<span class=\"_ _1\"/>nit\u00e9s de fi<span class=\"_ _7\"/>n d<span class=\"_ _13\"/>e con<span class=\"_ _1\"/>trat <span class=\"ls1 ws0\"> </span>Le Groupe g\u00e8re dive<span class=\"_ _1\"/>rs plans de pension \u00e0<span class=\"_ _1\"/> prestations d\u00e9finies pou<span class=\"_ _1\"/>r lesquels des contribut<span class=\"_ _1\"/>ions sont vers\u00e9es via <span class=\"_ _1\"/>des fonds <span class=\"lsd3 ws123\">g\u00e9r<span class=\"_ _1\"/>\u00e9s s\u00e9par\u00e9me<span class=\"_ _1\"/>nt. Le </span>Groupe a \u00e9galement<span class=\"_ _1\"/> convenu de fournir \u00e0 <span class=\"_ _1\"/>certains collaborateurs d<span class=\"_ _1\"/>es avantages compl\u00e9men<span class=\"_ _1\"/>taires post\u00e9rieurs \u00e0 l\u2019empl<span class=\"_ _1\"/>oi. Le co\u00fbt<span class=\"ls1 ws0\"> </span>des ava<span class=\"_ _1\"/>ntages fournis dans le cadr<span class=\"_ _1\"/>e des plans est<span class=\"_ _1\"/> d\u00e9termin\u00e9 de mani\u00e8re di<span class=\"_ _1\"/>stincte pour chaque<span class=\"_ _1\"/> plan, selon la m\u00e9tho<span class=\"_ _1\"/>de d'\u00e9valuation actuarielle de<span class=\"_ _1\"/>s unit\u00e9s de cr\u00e9dit projet\u00e9es<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les gains et pertes<span class=\"_ _1\"/> actuariels, le rendemen<span class=\"_ _1\"/>t sur les actifs du plan <span class=\"_ _1\"/>\u00e0 l\u2019exclusion des montan<span class=\"_ _1\"/>ts pris en com<span class=\"_ _1\"/>pte dans les int\u00e9r\u00ea<span class=\"lsd9 ws130\">t<span class=\"_ _1\"/>s nets<span class=\"_ _1\"/> sur le<span class=\"_ _1\"/> passif<span class=\"_ _1\"/> </span>(l\u2019actif<span class=\"_ _1\"/>) net au<span class=\"_ _7\"/> titre de pr<span class=\"_ _1\"/>estatio<span class=\"_ _1\"/>ns d\u00e9f<span class=\"_ _1\"/>ini<span class=\"lscf ws110\">es et les variation<span class=\"_ _1\"/>s de l\u2019effet <span class=\"_ _1\"/>du plafond de l\u2019actif, si c<span class=\"_ _1\"/>ela s\u2019applique sont <span class=\"_ _1\"/>reconnus parmi les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments </span>du r\u00e9sultat global. <span class=\"_ _1\"/>Tout co\u00fbt des services pa<span class=\"_ _1\"/>ss\u00e9s ainsi que tout ga<span class=\"_ _1\"/>in ou perte sur liqu<span class=\"_ _1\"/>idation sont reconnus dan<span class=\"_ _1\"/>s le compte d<span class=\"ws113\">e r\u00e9sultats q<span class=\"_ _1\"/>uand<span class=\"ls1 ws0\"> <span class=\"lse6 ws12f\">i<span class=\"_ _13\"/>ls </span></span></span>sont enco<span class=\"_ _1\"/>urus. L<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e classe l<span class=\"_ _1\"/>e co\u00fbt n<span class=\"_ _1\"/>et p\u00e9riod<span class=\"_ _7\"/>i<span class=\"_ _13\"/>que par<span class=\"_ _1\"/>mi les <span class=\"_ _1\"/>activit\u00e9s o<span class=\"_ _1\"/>p\u00e9ratio<span class=\"_ _1\"/>nnelles <span class=\"_ _1\"/>et financi<span class=\"_ _1\"/>\u00e8res po<span class=\"_ _1\"/>ur leu<span class=\"_ _1\"/>rs parts<span class=\"_ _1\"/> re<span class=\"ws121\">spect<span class=\"_ _1\"/>ives. <span class=\"ls1 ws0\"> </span></span>Le Groupe recourt \u00e0<span class=\"_ _1\"/> des plans \u00e0 c<span class=\"_ _1\"/>ontributions d\u00e9finies. Pour le<span class=\"_ _1\"/>s plans \u00e0 rendement ga<span class=\"_ _1\"/>ranti, la direction <span class=\"_ _1\"/>a appliqu\u00e9 une m\u00e9thode cor<span class=\"_ _1\"/>respondant \u00e0 celle des unit\u00e9s de<span class=\"_ _1\"/> cr\u00e9dit projet\u00e9es. Le taux <span class=\"_ _1\"/>d\u2019actualisation utilis\u00e9 pou<span class=\"_ _1\"/>r calculer la valeur ac<span class=\"_ _1\"/>tuelle de l\u2019obligation des pl<span class=\"lsd2 ws0\">an<span class=\"_ _7\"/>s \u00e0 prestatio<span class=\"_ _1\"/>ns d\u00e9f<span class=\"_ _1\"/>inies e<span class=\"_ _1\"/>st </span>d\u00e9termin\u00e9 en se <span class=\"_ _1\"/>r\u00e9f\u00e9rant au rendement <span class=\"_ _1\"/>du march\u00e9 des obl<span class=\"_ _1\"/>igations d\u2019entreprise de hau<span class=\"_ _1\"/>te qualit\u00e9 (\u00e0 la fi<span class=\"_ _1\"/>n de la p\u00e9riode de pr<span class=\"_ _1\"/>\u00e9sentation de l\u2019information financi\u00e8re) pou<span class=\"_ _1\"/>r des devises et dur<span class=\"_ _1\"/>\u00e9es <span class=\"lsd3 ws121\">coh\u00e9ren<span class=\"_ _1\"/>tes<span class=\"lscf ws110\">. Pour la d<span class=\"_ _1\"/>\u00e9termination du passif ne<span class=\"_ _1\"/>t au titre des pr<span class=\"_ _1\"/>estations d\u00e9finies, la jus<span class=\"_ _1\"/>te valeur </span></span>des actifs du plan (s\u2019<span class=\"_ _1\"/>il y en a) est d<span class=\"_ _1\"/>\u00e9duite de la valeur ac<span class=\"_ _1\"/>tualis\u00e9e de l\u2019obligation <span class=\"_ _1\"/>au titre des prestat<span class=\"_ _1\"/>ions d\u00e9finies<span class=\"ls1 ws0\"> </span>Le Groupe op\u00e8re <span class=\"_ _1\"/>\u00e9galement plusieurs p<span class=\"_ _1\"/>rogrammes de restructur<span class=\"_ _1\"/>ation qui impliquent de<span class=\"_ _1\"/>s indemnit\u00e9s de fin de con<span class=\"_ _1\"/>trat et d\u2019autres<span class=\"ls1 ws0\"> <span class=\"lsf7 ws146\">sor<span class=\"_ _13\"/>te<span class=\"_ _13\"/>s d<span class=\"_ _13\"/>e </span></span>compens<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s addition<span class=\"_ _1\"/>nelles<span class=\"_ _1\"/>. Les<span class=\"_ _1\"/> inde<span class=\"lscf ws110\">mnit\u00e9s li\u00e9<span class=\"_ _1\"/>es aux plans de d\u00e9p<span class=\"_ _1\"/>arts volontaires encouragean<span class=\"_ _1\"/>t le personnel \u00e0 par<span class=\"_ _1\"/>tir sont reconnues a<span class=\"_ _1\"/>u moment </span>o\u00f9 le membre du<span class=\"_ _1\"/> personnel accepte l\u2019off<span class=\"_ _1\"/>re de ces avantages. L<span class=\"_ _1\"/>es indemnit\u00e9s li\u00e9es \u00e0 de<span class=\"_ _1\"/>s plans de d\u00e9part non vo<span class=\"_ _1\"/>lontaires sont r<span class=\"lsd1 ws114\">econnues q<span class=\"_ _1\"/>uand le </span>Groupe <span class=\"lsd3\">a com<span class=\"_ _1\"/>muniqu\u00e9 <span class=\"_ _1\"/>son plan<span class=\"_ _1\"/> de d\u00e9p<span class=\"_ _1\"/>arts au<span class=\"_ _1\"/>x personn<span class=\"_ _1\"/>es conce<span class=\"_ _1\"/>rn\u00e9es et q<span class=\"_ _1\"/>ue les <span class=\"_ _1\"/>plans re<span class=\"_ _1\"/>ncontren<span class=\"_ _1\"/>t des c<span class=\"_ _1\"/>rit\u00e8res sp<span class=\"_ _1\"/>\u00e9cifiques<span class=\"_ _1\"/>. Les p<span class=\"_ _1\"/>rovisio<span class=\"lscf ws110\">n<span class=\"_ _1\"/>s qui y </span></span>sont li\u00e9e<span class=\"_ _1\"/>s sont <span class=\"_ _1\"/>reconnu<span class=\"_ _1\"/>es quand <span class=\"_ _1\"/>une at<span class=\"_ _1\"/>tente fon<span class=\"_ _1\"/>d\u00e9e est<span class=\"_ _1\"/> cr\u00e9\u00e9e c<span class=\"_ _1\"/>hez l<span class=\"_ _1\"/>es personn<span class=\"_ _1\"/>es conc<span class=\"_ _1\"/>ern\u00e9es pa<span class=\"_ _1\"/>r le pr<span class=\"_ _1\"/>ogramme e<span class=\"_ _1\"/>t sa mi<span class=\"_ _1\"/>se en <span class=\"lscf ws113\">route a d\u00e9but\u00e9 i.e. un </span>accord a \u00e9t\u00e9 at<span class=\"_ _1\"/>teint avec les syndicats <span class=\"_ _1\"/>sur les caract\u00e9ristiques du p<span class=\"_ _1\"/>rogramme et c<span class=\"_ _1\"/>es derni\u00e8res sont communiqu<span class=\"_ _1\"/>\u00e9es aux personne<span class=\"lsd3 ws118\">s co<span class=\"_ _1\"/>ncern\u00e9<span class=\"_ _1\"/>es. <span class=\"ls1 ws0\"> </span></span>Les indemnit\u00e9s d\u00e9pendan<span class=\"_ _1\"/>tes de prestations f<span class=\"_ _1\"/>utures ne sont pas quali<span class=\"_ _1\"/>fi\u00e9es comme avantage<span class=\"_ _1\"/>s de fin de co<span class=\"_ _1\"/>ntrat mais comme avantag<span class=\"_ _1\"/>es \u00e0 long terme pour le personnel. La dette relative \u00e0 <span class=\"_ _1\"/>ces indemnit\u00e9s est reconnue <span class=\"lscf ws113\">sur la dur\u00e9e<span class=\"ls1 ws0\"> <span class=\"lsd5 ws94\">de<span class=\"lsde ws145\">s ser<span class=\"_ _13\"/>vic<span class=\"_ _13\"/>es fut<span class=\"_ _13\"/>urs<span class=\"lsd2 ws115\">. </span></span></span> </span></span>Pour certains participant<span class=\"_ _1\"/>s aux plans de restruc<span class=\"_ _1\"/>turation, les indemnit\u00e9<span class=\"_ _1\"/>s sont vers\u00e9es jusqu'\u00e0 la da<span class=\"_ _1\"/>te de re<span class=\"lsd1 ws114\">traite la plus p<span class=\"_ _1\"/>roche. Les hypoth\u00e8ses </span>utilis\u00e9es pour effectu<span class=\"_ _1\"/>er une estimation fiable du<span class=\"_ _1\"/> co\u00fbt final pour le<span class=\"_ _1\"/> Groupe sont l'\u00e2ge<span class=\"_ _1\"/> de la retraite, le ta<span class=\"_ _1\"/>ux d'actualisatio<span class=\"lsd1 ws114\">n et l'inflation futu<span class=\"_ _1\"/>re des prix. </span>Les hypoth\u00e8ses sont revues \u00e0 la f<span class=\"_ _1\"/>in de la p\u00e9riode de r\u00e9f\u00e9re<span class=\"lsd4 ws128\">nce. <span class=\"lscf ws110\">Les gains et pertes actua<span class=\"_ _1\"/>riels sur les dettes r<span class=\"_ _1\"/>elatives aux plans de <span class=\"_ _1\"/>restructuration </span></span>sont pris en comp<span class=\"_ _1\"/>te dans le compte de<span class=\"_ _1\"/> r\u00e9sultats au moment<span class=\"_ _1\"/> o\u00f9 ils se r\u00e9alisent.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Avantag<span class=\"_ _1\"/>es \u00e0 court <span class=\"_ _1\"/>terme et <span class=\"_ _1\"/>\u00e0 long term<span class=\"_ _1\"/>e du pers<span class=\"_ _1\"/>onnel <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le co\u00fbt de l'ensemble<span class=\"_ _1\"/> des avantages \u00e0 cour<span class=\"_ _1\"/>t et \u00e0 long term<span class=\"_ _1\"/>e octroy\u00e9s au per<span class=\"_ _1\"/>sonnel, comme les sala<span class=\"_ _1\"/>ires, le droit du pe<span class=\"_ _1\"/>rsonnel aux cong\u00e9s pay\u00e9<span class=\"_ _1\"/>s, les primes, l'aide m\u00e9dicale<span class=\"_ _1\"/> et les autres contribution<span class=\"_ _1\"/>s, est enregistr\u00e9 pendan<span class=\"_ _1\"/>t la p\u00e9riode au cours<span class=\"_ _1\"/> de laquelle le personnel<span class=\"_ _1\"/> pres<span class=\"lsd3 ws118\">te le s<span class=\"_ _1\"/>ervice y<span class=\"_ _1\"/> r\u00e9f\u00e9ran<span class=\"_ _1\"/>t. Le </span>Groupe n<span class=\"_ _1\"/>'enreg<span class=\"_ _1\"/>istre ces <span class=\"_ _1\"/>co\u00fbts que<span class=\"_ _1\"/> lorsqu<span class=\"_ _1\"/>'il est so<span class=\"_ _1\"/>umis \u00e0<span class=\"_ _1\"/> une obl<span class=\"_ _1\"/>igatio<span class=\"_ _1\"/>n l\u00e9gale o<span class=\"_ _1\"/>u conven<span class=\"_ _1\"/>tionnell<span class=\"_ _1\"/>e effecti<span class=\"_ _1\"/>ve de ve<span class=\"_ _1\"/>rser ce <span class=\"_ _1\"/>mont<span class=\"lscf ws110\">ant et qu<span class=\"_ _1\"/>e </span>l'engagement peut \u00eatre estim\u00e9 de mani\u00e8re fiable. <span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-3": {
   "value": "Instruments financiers  Classifi<span class=\"_ _13\"/>cation <span class=\"ls1 ws0\"> </span>Le Groupe classe les<span class=\"_ _1\"/> actifs financiers dans le<span class=\"_ _1\"/>s cat\u00e9gories suivantes :<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais des au<span class=\"_ _1\"/>tres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"_ _1\"/> (FVTOCI) ; ou <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Au co\u00fbt amorti. </span><span class=\"ff4d\"> </span></span>Le Groupe classe les passifs financier<span class=\"lscf ws110\">s dan<span class=\"_ _1\"/>s les cat\u00e9gories su<span class=\"_ _1\"/>ivantes : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">A<span class=\"lscf ws110\">u co\u00fbt amorti. </span> </span></span>Actifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9termine l<span class=\"_ _1\"/>a classification des act<span class=\"_ _1\"/>ifs financiers lors de la <span class=\"_ _1\"/>comptabilisation in<span class=\"_ _1\"/>itiale. L<span class=\"ls1 ws0\">a <span class=\"lsd1 ws119\">classification se fait en <span class=\"_ _13\"/>fonction du mod\u00e8le </span></span>\u00e9conomique que le<span class=\"_ _1\"/> Groupe suit pour la <span class=\"_ _1\"/>gestion des actifs financi<span class=\"_ _1\"/>ers (d\u00e9tention en vu<span class=\"_ _1\"/>e \u00e0 la fois de la<span class=\"_ _1\"/> perception de flux de<span class=\"_ _1\"/> t<span class=\"lsd3 ws123\">r\u00e9sore<span class=\"_ _1\"/>rie contra<span class=\"_ _1\"/>ctuels et </span>par la vente d\u2019actifs financiers ; d\u00e9t<span class=\"_ _1\"/>ention en vue de perc<span class=\"lscf ws110\">evoir le<span class=\"_ _1\"/>s flux de tr\u00e9sorerie con<span class=\"_ _1\"/>tractuels et autres) et<span class=\"_ _1\"/> des caract\u00e9ristiques de<span class=\"_ _1\"/>s flux de </span>tr\u00e9soreri<span class=\"_ _1\"/>e contra<span class=\"_ _1\"/>ctuels <span class=\"_ _1\"/>de l\u2019actif f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>r (test \u00ab S<span class=\"_ _7\"/>PPI \u00bb c\u2019est<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">d<span class=\"_ _1\"/>ire, que les conditions contractuelles d<span class=\"_ _1\"/>e l\u2019actif financier donnent lieu \u00e0 des flux de </span></span>tr\u00e9soreri<span class=\"_ _1\"/>e <span class=\"lscf ws110\">qui correspondent <span class=\"_ _1\"/>uniquement \u00e0 des r<span class=\"_ _1\"/>emboursements de<span class=\"_ _1\"/> principal et \u00e0 des verse<span class=\"_ _1\"/>ments d\u2019int\u00e9r\u00eats sur le pr<span class=\"_ _1\"/>incipal restant d\u00fb). <span class=\"ls1 ws0\"> </span></span>Si un actif financier<span class=\"_ _1\"/> ne repr\u00e9sentant pas de<span class=\"_ _1\"/>s capitaux propres <span class=\"_ _1\"/>\u00e9choue au test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, le Groupe le <span class=\"_ _1\"/>classe \u00e0 la just<span class=\"_ _1\"/>e valeur<span class=\"ls1 ws0\"> </span>par le biais du<span class=\"_ _1\"/> r\u00e9sultat net. S\u2019il passe le test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, il est alor<span class=\"_ _1\"/>s soit class\u00e9 au co\u00fbt amo<span class=\"_ _1\"/>rti si le test du mo<span class=\"_ _1\"/>d\u00e8le de d\u00e9tenti<span class=\"lsd3 ws118\">on <span class=\"_ _1\"/>en vue <span class=\"_ _1\"/>de la p<span class=\"_ _1\"/>erception<span class=\"_ _1\"/> des flux<span class=\"_ _1\"/> de tr<span class=\"_ _1\"/>\u00e9sorerie </span>contractuels est valid\u00e9 ou <span class=\"_ _1\"/>sinon \u00e0 la j<span class=\"_ _1\"/>uste valeur par le biai<span class=\"_ _1\"/>s des autres \u00e9l\u00e9men<span class=\"_ _1\"/>ts du r\u00e9sultat global pou<span class=\"_ _1\"/>r autant que le<span class=\"_ _1\"/> test du mod\u00e8le de l<span class=\"_ _1\"/>a d\u00e9tention<span class=\"_ _1\"/> en vu<span class=\"_ _1\"/>e de la p<span class=\"_ _1\"/>erceptio<span class=\"_ _1\"/>n \u00e0 la f<span class=\"_ _1\"/>ois de flu<span class=\"_ _1\"/>x de tr<span class=\"_ _1\"/>\u00e9sorerie <span class=\"_ _1\"/>contr<span class=\"_ _1\"/>actuels <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> vente d\u2019a<span class=\"_ _1\"/>ctifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/>soit r\u00e9us<span class=\"_ _1\"/>si. <span class=\"ls1 ws0\"> </span>Pour les actifs financi<span class=\"_ _1\"/>ers repr\u00e9sentant des capi<span class=\"_ _1\"/>taux propres autres qu<span class=\"_ _1\"/>e des participations dan<span class=\"_ _1\"/>s des filiales, entreprises a<span class=\"_ _1\"/>ss<span class=\"lsd3 ws118\">oci\u00e9s ou <span class=\"_ _1\"/>coentre<span class=\"_ _1\"/>prises, le </span>Groupe choisit de mani<span class=\"_ _1\"/>\u00e8re irr\u00e9vocable l<span class=\"lsd2 ws0\">or<span class=\"_ _1\"/>s de l\u2019en<span class=\"_ _1\"/>regis<span class=\"_ _1\"/>tremen<span class=\"_ _1\"/>t initial<span class=\"_ _1\"/> (instrum<span class=\"_ _1\"/>ent pa<span class=\"_ _1\"/>r instr<span class=\"_ _1\"/>ument)<span class=\"_ _1\"/> leur d<span class=\"_ _1\"/>\u00e9signatio<span class=\"_ _1\"/>n pou<span class=\"_ _1\"/>r \u00eatre c<span class=\"_ _1\"/>lass\u00e9s co<span class=\"_ _1\"/>mme FV<span class=\"_ _7\"/>TOCI </span>ou FVTPL. <span class=\"ls1 ws0\"> </span>Les instruments de ca<span class=\"_ _1\"/>pitaux propres d\u00e9tenus<span class=\"_ _1\"/> en vue de la sp\u00e9<span class=\"_ _1\"/>culation (au sens comptable) <span class=\"_ _1\"/>sont toujours d\u00e9sign\u00e9<span class=\"_ _1\"/>s comme FVTPL. <span class=\"ls1 ws0\"> </span>Passi<span class=\"_ _13\"/>fs fin<span class=\"ls106 ws154\">anci<span class=\"_ _13\"/>ers <span class=\"ls1 ws0\"> </span></span>Les passifs financiers son<span class=\"_ _1\"/>t \u00e9valu\u00e9s au co\u00fbt<span class=\"_ _1\"/> amorti sauf s\u2019ils doiven<span class=\"_ _1\"/>t \u00eatre \u00e9valu\u00e9s \u00e0<span class=\"_ _1\"/> leur FVTPL (comme l<span class=\"_ _1\"/>es instruments con<span class=\"_ _1\"/>sid<span class=\"lsd4 ws118\">\u00e9r<span class=\"_ _13\"/>\u00e9s c<span class=\"_ _13\"/>omm<span class=\"_ _13\"/>e no<span class=\"_ _13\"/>n </span>d\u00e9tenus <span class=\"_ _1\"/>en vue d<span class=\"_ _1\"/>e couv<span class=\"_ _1\"/>erture ou<span class=\"_ _1\"/> les inst<span class=\"_ _1\"/>rument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s) o<span class=\"_ _1\"/>u si l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e a opt\u00e9 po<span class=\"_ _1\"/>ur l\u2019\u00e9v<span class=\"_ _1\"/>aluation<span class=\"_ _1\"/> \u00e0 la <span class=\"_ _1\"/>FVTP<span class=\"lse6 ws12f\">L.<span class=\"ls1 ws0\"> </span></span>Evaluati<span class=\"_ _13\"/>on <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs finan<span class=\"_ _13\"/>cier<span class=\"_ _13\"/>s \u00e0 la FVTOCI<span class=\"_ _13\"/> </span><span class=\"ff4d\"> </span></span>Les placements dans d<span class=\"_ _1\"/>es instruments de c<span class=\"_ _1\"/>apitaux propres d\u00e9sign\u00e9<span class=\"_ _1\"/>s \u00e0 la FVTOCI sont \u00e9v<span class=\"_ _1\"/>alu\u00e9s initialement \u00e0 leur j<span class=\"_ _1\"/>uste valeur ma<span class=\"lsd3 ws123\">jor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de </span>transaction directemen<span class=\"_ _1\"/>t attribuables. Ils sont \u00e9valu<span class=\"_ _1\"/>\u00e9s ult\u00e9rieurement \u00e0 leu<span class=\"_ _1\"/>r juste valeur av<span class=\"_ _1\"/>ec les gains et pertes r\u00e9<span class=\"_ _1\"/>sultant des variations d<span class=\"_ _1\"/>e la juste valeur reconnus parmi l<span class=\"_ _1\"/>es autres \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat global, sans <span class=\"_ _1\"/>recyclage subs\u00e9quent dan<span class=\"_ _1\"/>s le compte de r\u00e9sultats<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les r\u00e9\u00e9valuations accumul\u00e9es lors de la<span class=\"_ _1\"/> cession ou d<span class=\"lscf ws110\">u r\u00e8glem<span class=\"_ _1\"/>ent d\u2019instruments repr\u00e9sen<span class=\"_ _1\"/>tant des capitaux propres comp<span class=\"_ _1\"/>tabilis\u00e9s \u00e0 la FV<span class=\"_ _1\"/>TOCI sont </span>reclass<span class=\"_ _1\"/>\u00e9s vers l<span class=\"_ _1\"/>es r\u00e9sulta<span class=\"_ _1\"/>ts repo<span class=\"_ _1\"/>rt\u00e9s. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas d\u2019autres placements<span class=\"_ _1\"/> \u00e9valu\u00e9s \u00e0 la FVTOCI<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les divid<span class=\"_ _1\"/>endes p<span class=\"_ _1\"/>er\u00e7us so<span class=\"_ _1\"/>nt reco<span class=\"_ _1\"/>nnus dan<span class=\"_ _1\"/>s le com<span class=\"_ _1\"/>pte de <span class=\"_ _1\"/>r\u00e9su<span class=\"lsd2 ws115\">lta<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e9val<span class=\"_ _13\"/>u\u00e9s au<span class=\"_ _13\"/> co\u00fbt amo<span class=\"_ _13\"/>rti </span><span class=\"ff4d\"> </span></span>Les actifs financiers aut<span class=\"_ _1\"/>res que les cr\u00e9ance<span class=\"_ _1\"/>s commerciales (clients) <span class=\"_ _1\"/>et les passifs au co\u00fbt amo<span class=\"_ _1\"/>rti sont comptabil<span class=\"_ _1\"/>is\u00e9s initial<span class=\"lsd1 ws114\">ement \u00e0 leur juste valeur </span>major\u00e9e ou minor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de transa<span class=\"_ _1\"/>ction <span class=\"lsd3 ws118\">directem<span class=\"_ _1\"/>ent att<span class=\"_ _1\"/>ribuabl<span class=\"_ _1\"/>es. Les c<span class=\"_ _1\"/>r\u00e9ances<span class=\"_ _1\"/> commer<span class=\"_ _1\"/>ciales so<span class=\"_ _1\"/>nt \u00e9valu\u00e9e<span class=\"_ _1\"/>s \u00e0 leur<span class=\"_ _1\"/> prix d<span class=\"_ _1\"/>e transact<span class=\"_ _1\"/>ion </span>lorsqu\u2019elles ne comport<span class=\"_ _1\"/>ent pas une compos<span class=\"_ _1\"/>ante de financement i<span class=\"_ _1\"/>mportante.<span class=\"ls1 ws0\"> </span>Ces instruments finan<span class=\"_ _1\"/>ciers sont ult\u00e9rieurement <span class=\"_ _1\"/>\u00e9valu\u00e9s au co\u00fbt amor<span class=\"_ _1\"/>ti en utilisant la m\u00e9thode<span class=\"_ _1\"/> du taux d\u2019int\u00e9r\u00eat effec<span class=\"_ _1\"/>tif sous d\u00e9duction des per<span class=\"_ _1\"/>tes de valeu<span class=\"_ _1\"/>r, le ca<span class=\"_ _1\"/>s \u00e9ch\u00e9an<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e0 la F<span class=\"_ _13\"/>VTPL </span><span class=\"ff4d\"> </span></span>Les actif<span class=\"_ _7\"/>s et passif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers co<span class=\"_ _1\"/>mptabil<span class=\"_ _1\"/>is\u00e9s \u00e0<span class=\"_ _1\"/> la FV<span class=\"_ _1\"/>TPL sont<span class=\"_ _1\"/> \u00e9valu\u00e9s<span class=\"_ _1\"/> initi<span class=\"_ _1\"/>alemen<span class=\"_ _1\"/>t \u00e0 leu<span class=\"_ _1\"/>r juste<span class=\"_ _1\"/> valeur <span class=\"_ _1\"/>et les <span class=\"_ _1\"/>co\u00fbts de<span class=\"_ _1\"/> trans<span class=\"ws115\">a<span class=\"_ _1\"/>ctio<span class=\"lsd1 ws114\">n sont<span class=\"_ _1\"/> pris en charge </span></span>direct<span class=\"_ _1\"/>ement. L<span class=\"_ _1\"/>es gain<span class=\"_ _1\"/>s et p<span class=\"_ _1\"/>ertes r<span class=\"_ _1\"/>\u00e9alis\u00e9<span class=\"_ _1\"/>s ou non<span class=\"_ _1\"/> r\u00e9alis<span class=\"_ _1\"/>\u00e9s prove<span class=\"_ _1\"/>nant d<span class=\"_ _7\"/>es variations<span class=\"_ _1\"/> de la<span class=\"_ _1\"/> juste<span class=\"_ _1\"/> valeur d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s et pa<span class=\"_ _1\"/>ssifs f<span class=\"_ _1\"/><span class=\"lsd1 ws114\">inanciers sont repris dans le </span>r\u00e9sultat net consolid\u00e9<span class=\"_ _1\"/> de la p\u00e9riode au co<span class=\"_ _1\"/>urs de laquelle ils <span class=\"_ _1\"/>sont encourus. <span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">e Groupe n\u2019a pa<span class=\"_ _1\"/>s d\u00e9sign\u00e9 de dett<span class=\"_ _1\"/>es financi\u00e8res \u00e0 la FV<span class=\"_ _1\"/>TPL (option de jus<span class=\"_ _1\"/>te valeur). Les instrument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s sont \u00e9valu\u00e9s \u00e0 la<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lse6 ws12f\">FV<span class=\"_ _13\"/>TP<span class=\"_ _13\"/>L. </span> </span></span>Pertes de c<span class=\"_ _13\"/>r\u00e9dit att<span class=\"_ _13\"/>endues <span class=\"ls1 ws0\"> </span>Le Groupe applique l<span class=\"_ _1\"/>e mod\u00e8le de pr\u00e9vision<span class=\"_ _1\"/>s de pertes de cr<span class=\"_ _1\"/>\u00e9dit attendues. <span class=\"ls1 ws0\"> </span>Le mod\u00e8l<span class=\"_ _1\"/>e de pe<span class=\"_ _1\"/>rte <span class=\"lscf ws110\">de cr\u00e9dit <span class=\"_ _1\"/>attendue consid\u00e8re tou<span class=\"_ _1\"/>tes les pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de d<span class=\"_ _1\"/>\u00e9faut au cour<span class=\"_ _1\"/>s de la dur\u00e9e de vi<span class=\"_ _1\"/>e attendue<span class=\"ls1 ws0\"> </span><span class=\"ws118\">de </span></span>l\u2019instrument financier ou<span class=\"_ _1\"/> de pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de<span class=\"_ _1\"/> d\u00e9faut au cours de<span class=\"_ _1\"/>s 12 mois suiva<span class=\"_ _1\"/>nts (pertes de cr\u00e9dit<span class=\"ls1 ws0\"> p<span class=\"_ _1\"/><span class=\"lsd3 ws123\">r\u00e9vues sur 12<span class=\"_ _1\"/> mois) et </span></span>cela d\u00e9pendant de l\u2019au<span class=\"_ _1\"/>gmentation importante ou non<span class=\"_ _1\"/> du risque de <span class=\"_ _1\"/>cr\u00e9dit de l\u2019actif financ<span class=\"_ _1\"/>ier depuis sa comptabil<span class=\"_ _1\"/>isation initia<span class=\"lsd3 ws118\">le (mod<span class=\"_ _1\"/>\u00e8le g\u00e9n<span class=\"_ _1\"/>\u00e9ral de l<span class=\"_ _1\"/>a </span>perte d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> attendu<span class=\"_ _1\"/>e). <span class=\"ls1 ws0\"> </span>Le Groupe reconna\u00ee<span class=\"_ _1\"/>t des provisions pour pe<span class=\"_ _1\"/>rtes de valeur au <span class=\"_ _1\"/>titre de pertes de<span class=\"_ _1\"/> cr\u00e9dit attendues sur d<span class=\"_ _1\"/>es actifs financie<span class=\"_ _1\"/>rs \u00e9valu\u00e9s au co\u00fbt a<span class=\"_ _1\"/>morti. Le m\u00eame traitement <span class=\"_ _1\"/>est appliqu\u00e9 aux act<span class=\"_ _1\"/>ifs sur contrats r\u00e9sultant de<span class=\"_ _1\"/> l\u2019application de l\u2019IF<span class=\"_ _1\"/>RS 15 et les cr<span class=\"_ _1\"/>\u00e9ances de leasing et <span class=\"_ _1\"/>ce<span class=\"lsd5 ws129\">la<span class=\"_ _13\"/> m\u00ea<span class=\"_ _13\"/>me s<span class=\"_ _13\"/>\u2019il<span class=\"_ _13\"/>s ne<span class=\"_ _13\"/> so<span class=\"_ _13\"/>nt p<span class=\"_ _13\"/>as </span>consid\u00e9r\u00e9<span class=\"_ _1\"/>s <span class=\"lscf ws110\">comme actifs finan<span class=\"_ _1\"/>ciers. <span class=\"ls1 ws0\"> </span></span>A chaque<span class=\"_ _1\"/> date d<span class=\"_ _1\"/>e reportin<span class=\"_ _1\"/>g, la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 \u00e9v<span class=\"_ _1\"/>alue le<span class=\"_ _1\"/>s provis<span class=\"_ _1\"/>ions pou<span class=\"_ _1\"/>r pert<span class=\"_ _1\"/>es de val<span class=\"_ _1\"/>eur sur c<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Etant donn\u00e9 que le<span class=\"_ _1\"/> Groupe ne d\u00e9tient qu\u2019un m<span class=\"_ _1\"/>ontant limit\u00e9 de <span class=\"_ _1\"/>cr\u00e9ances commerciale<span class=\"_ _1\"/>s (clients) avec composant<span class=\"_ _1\"/>e financement, il appl<span class=\"_ _1\"/>ique une m\u00e9thode simplifi\u00e9e et <span class=\"_ _1\"/>\u00e9value les provisions pou<span class=\"_ _1\"/>r pertes de valeu<span class=\"_ _1\"/>r au montant des pe<span class=\"_ _1\"/>rtes de cr\u00e9dit atte<span class=\"_ _1\"/>ndues pour la du<span class=\"lsd4 ws94\">r\u00e9e de vi<span class=\"_ _13\"/>e pou<span class=\"_ _13\"/>r tou<span class=\"_ _13\"/>te<span class=\"_ _13\"/>s les </span>cr\u00e9ance<span class=\"_ _1\"/>s commer<span class=\"_ _1\"/>ciales, <span class=\"_ _1\"/>soit ind<span class=\"_ _1\"/>ividuellem<span class=\"_ _1\"/>ent ou<span class=\"_ _1\"/> collective<span class=\"_ _1\"/>ment, en<span class=\"_ _7\"/> tenant comp<span class=\"_ _1\"/>te des<span class=\"_ _1\"/> informa<span class=\"_ _1\"/>tions raiso<span class=\"_ _1\"/>nnables <span class=\"_ _1\"/>et justifi<span class=\"_ _1\"/>able<span class=\"lsd2 ws0\">s e<span class=\"_ _1\"/>t des p<span class=\"_ _1\"/>r\u00e9vis<span class=\"_ _1\"/>ions. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Pour les cr\u00e9ances de<span class=\"_ _1\"/><span class=\"lsd3 ws118\">s client<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">r\u00e9sidentiels</span> </span><span class=\"ws121\">et <span class=\"lsda ws114\">professi<span class=\"_ _13\"/>onnels<span class=\"lsd1 ws119\">, <span class=\"_ _13\"/>les principales info<span class=\"lscf ws110\">rmations prises en comp<span class=\"_ _1\"/>te pour \u00e9valuer si le r<span class=\"_ _1\"/>isque de cr\u00e9dit a </span></span></span></span></span>augment\u00e9 de mani\u00e8re importante depuis la reconnaissance initiale comprennent les retards de paiements par rapport aux \u00e9ch\u00e9anc<span class=\"lsd3 ws118\">es con<span class=\"_ _1\"/>tractuell<span class=\"_ _1\"/>es </span>ainsi que le statut de<span class=\"_ _1\"/>s actions juridiques enta<span class=\"_ _1\"/>m\u00e9<span class=\"lsd3 ws118\">es en vu<span class=\"_ _1\"/>e du re<span class=\"_ _1\"/>couvremen<span class=\"_ _1\"/>t des c<span class=\"_ _1\"/>r\u00e9ances. <span class=\"_ _1\"/>Une ma<span class=\"_ _1\"/>trice d<span class=\"_ _1\"/>e calcul e<span class=\"_ _1\"/>st utilis<span class=\"_ _1\"/>\u00e9e. <span class=\"ls1 ws0\"> </span></span>Pour les segments BICS et <span class=\"_ _1\"/>TeleSign, le Groupe prend en consid\u00e9ratio<span class=\"_ _1\"/>n l\u2019exp\u00e9rience et les informations raisonnables <span class=\"_ _1\"/>et justifi<span class=\"lscf ws110\">ables sur les </span>perspectives afin de d\u00e9fin<span class=\"_ _1\"/>ir le taux de <span class=\"lsd2 ws0\">p<span class=\"_ _1\"/>rovision<span class=\"_ _1\"/> sur un<span class=\"_ _1\"/>e base<span class=\"_ _1\"/> individ<span class=\"_ _1\"/>uelle.<span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Les indic<span class=\"_ _1\"/>ateurs su<span class=\"_ _1\"/>ivants son<span class=\"_ _1\"/>t utilis<span class=\"_ _1\"/>\u00e9s : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd2\">Une d\u00e9t\u00e9<span class=\"_ _1\"/>rioratio<span class=\"_ _1\"/>n impor<span class=\"_ _1\"/>tante <span class=\"_ _1\"/>effective<span class=\"_ _1\"/> ou a<span class=\"_ _1\"/>ttendue <span class=\"_ _1\"/>des \u00ab c<span class=\"_ _1\"/>redit ra<span class=\"_ _7\"/>ting \u00bb inte<span class=\"_ _1\"/>rnes ou ex<span class=\"_ _7\"/>ternes (si d<span class=\"_ _1\"/>isponi<span class=\"_ _1\"/>bles) du<span class=\"_ _1\"/> client ;<span class=\"_ _7\"/> <span class=\"sc5 ls1\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Une d\u00e9t\u00e9rioration importante du<span class=\"_ _1\"/> risque pays dans<span class=\"_ _1\"/> lequ<span class=\"lsd1 ws114\">el le client est <span class=\"_ _1\"/><span class=\"lsd2 ws115\">actif<span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es actuels ou attendus <span class=\"_ _1\"/>dans les affaires<span class=\"_ _1\"/>, les conditions financi\u00e8res o<span class=\"_ _1\"/>u \u00e9conomiques \u00e0 la su<span class=\"_ _1\"/>ite desq<span class=\"lse6 ws12f\">ue<span class=\"_ _13\"/>ls </span></span></span>le Group<span class=\"_ _1\"/>e s\u2019attend<span class=\"_ _7\"/> \u00e0 une bais<span class=\"_ _1\"/>se impo<span class=\"_ _1\"/>rtante de l<span class=\"_ _1\"/>a capa<span class=\"_ _1\"/>cit\u00e9 du cr<span class=\"_ _1\"/>\u00e9anci<span class=\"_ _1\"/>er \u00e0 resp<span class=\"_ _1\"/>ecter ses <span class=\"lscf\">o<span class=\"_ _1\"/>bligations</span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws11a\">Une <span class=\"lscf ws110\">d\u00e9t\u00e9rioration importante <span class=\"_ _1\"/>effective ou attendue dans<span class=\"_ _1\"/> les r\u00e9sultats op\u00e9rationnels<span class=\"_ _1\"/> du <span class=\"lsd5 ws94\">d\u00e9b<span class=\"_ _13\"/>it<span class=\"_ _13\"/>eur<span class=\"_ _13\"/><span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es importants actuels<span class=\"_ _1\"/> ou attendus da<span class=\"_ _1\"/>ns l\u2019environnement r\u00e9gula<span class=\"_ _1\"/>toire, \u00e9conomique ou <span class=\"_ _1\"/>technologique du </span></span>d\u00e9biteur r\u00e9sultant en <span class=\"_ _1\"/>une baisse significative de <span class=\"_ _1\"/>ses capacit\u00e9s \u00e0 respe<span class=\"_ _1\"/>cter ses obligations. La m\u00eame m\u00e9thodologie<span class=\"_ _1\"/> est appliqu\u00e9e pour l<span class=\"_ _1\"/>es actifs sur contrat<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Pour les actifs au co\u00fb<span class=\"_ _1\"/>t amorti, les <span class=\"_ _1\"/>actifs sur contrats et le<span class=\"_ _1\"/>s cr\u00e9ances de leasing,<span class=\"_ _1\"/> les provisions pour pe<span class=\"_ _1\"/>rte de valeur sont <span class=\"lsd5 ws129\">compt<span class=\"_ _13\"/>a<span class=\"_ _13\"/>bil<span class=\"_ _13\"/>is\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e </span>compte de r\u00e9sultats. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9pr\u00e9cie<span class=\"_ _1\"/> totalement un actif financi<span class=\"_ _1\"/>er quand il existe de<span class=\"_ _1\"/>s informations indiquant qu<span class=\"_ _1\"/>e le d\u00e9biteur est dan<span class=\"_ _1\"/>s des difficult\u00e9s financ<span class=\"_ _1\"/>i\u00e8res s\u00e9v\u00e8res et qu\u2019il n\u2019y <span class=\"_ _1\"/>a de perspectives <span class=\"_ _1\"/>r\u00e9alistes de recouvrement pa<span class=\"_ _1\"/>r exemple d\u00e8s que<span class=\"_ _1\"/> le d\u00e9biteur a \u00e9t<span class=\"_ _1\"/>\u00e9 mis en liquidation, <span class=\"_ _1\"/>es<span class=\"lsd3 ws118\">t entr\u00e9 da<span class=\"_ _1\"/>ns un<span class=\"_ _1\"/>e </span>proc\u00e9dure de faillite ou, po<span class=\"_ _1\"/>ur les cr\u00e9ances com<span class=\"_ _1\"/>merciales, quand les <span class=\"_ _1\"/>montants sont consid\u00e9r\u00e9s <span class=\"_ _1\"/>comme irr\u00e9couvrables par d<span class=\"_ _1\"/>es agences de recouvrem<span class=\"_ _1\"/>ent ext<span class=\"_ _1\"/>ernes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers d\u00e9p<span class=\"_ _1\"/>r\u00e9ci\u00e9s p<span class=\"_ _1\"/>euvent <span class=\"_ _1\"/>encore f<span class=\"_ _1\"/>aire l\u2019obj<span class=\"_ _1\"/>et d\u2019ef<span class=\"_ _1\"/>forts d<span class=\"_ _1\"/>e recouvr<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>suivant le<span class=\"_ _1\"/>s proc\u00e9<span class=\"_ _1\"/>dures de<span class=\"_ _1\"/> recouvr<span class=\"_ _1\"/>ement<span class=\"ls1 ws0\"> <span class=\"lscf ws113\">d<span class=\"_ _1\"/>u groupe. Toute </span></span>r\u00e9cup\u00e9r<span class=\"_ _1\"/>atio<span class=\"ws118\">n es<span class=\"_ _1\"/>t reprise a<span class=\"_ _1\"/>u comp<span class=\"_ _1\"/>te de r<span class=\"_ _1\"/>\u00e9sultat.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span>Crit<span class=\"_ _13\"/>\u00e8res destin\u00e9s \u00e0<span class=\"_ _13\"/> la comptabi<span class=\"_ _13\"/>lisatio<span class=\"_ _13\"/>n initiale et \u00e0<span class=\"_ _13\"/> la d\u00e9<span class=\"ls1 ws0\">-<span class=\"ls10a ws15d\">comptabilis<span class=\"_ _1\"/>ation de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et passifs fin<span class=\"_ _7\"/>anciers </span></span>Les instruments finan<span class=\"_ _1\"/>ciers ne sont comptabil<span class=\"_ _1\"/>is\u00e9s qu'\u00e0 partir du mom<span class=\"_ _1\"/>ent o\u00f9 le Groupe s'eng<span class=\"_ _1\"/>age \u00e0 respecter le<span class=\"lsd1 ws114\">u<span class=\"_ _1\"/>rs modalit\u00e9s contractuelles. Les </span>acquisitions et ventes <span class=\"_ _1\"/>d'actifs financiers r\u00e9guli\u00e8res (\u00ab <span class=\"_ _1\"/>spot \u00bb) sont com<span class=\"_ _1\"/>ptabilis\u00e9es \u00e0 leur date<span class=\"_ _1\"/> de r\u00e8glement. <span class=\"ls1 ws0\"> </span>Les actifs financiers (<span class=\"_ _1\"/>ou une partie de c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">ci) sont<span class=\"_ _1\"/> d\u00e9comp<span class=\"_ _1\"/>tabilis\u00e9s l<span class=\"_ _1\"/>orsque l<span class=\"_ _1\"/>es droit<span class=\"_ _1\"/>s contra<span class=\"_ _1\"/>ctuels g<span class=\"_ _1\"/>\u00e9n\u00e9ran<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"lsdd ws125\">les<span class=\"_ _13\"/> flux<span class=\"_ _13\"/> de tr<span class=\"_ _13\"/>\u00e9sor<span class=\"_ _13\"/>erie<span class=\"_ _13\"/> des ac<span class=\"_ _13\"/>tifs </span></span></span></span>financiers expirent. <span class=\"ls1 ws0\"> </span>Pour les placements <span class=\"_ _1\"/>en titres repr\u00e9sentant<span class=\"_ _1\"/> des capitaux propres, le<span class=\"_ _1\"/>s r\u00e9\u00e9valuations \u00e0 la jus<span class=\"_ _1\"/>te valeur accumul\u00e9e<span class=\"_ _1\"/>s par le biais de<span class=\"_ _1\"/>s autres \u00e9l\u00e9ments du r\u00e9sultat global sont reclass\u00e9es en r\u00e9sultats report<span class=\"lsd4 ws94\">\u00e9s l<span class=\"_ _13\"/>ors<span class=\"_ _13\"/> de leu<span class=\"_ _13\"/>r d\u00e9<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span></span></span>Les pass<span class=\"_ _1\"/>ifs fina<span class=\"_ _1\"/>nciers (o<span class=\"_ _1\"/>u une pa<span class=\"_ _1\"/>rtie de ceu<span class=\"_ _1\"/>x<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci) sont d\u00e9comp<span class=\"_ _1\"/>tabilis\u00e9s quand l'obliga<span class=\"_ _1\"/>tion sp\u00e9cifi\u00e9e dans l<span class=\"_ _1\"/>e contrat est lib\u00e9r\u00e9e, annul\u00e9<span class=\"_ _1\"/>e ou \u00e9chue. La </span></span>diff\u00e9rence entre la valeu<span class=\"_ _1\"/>r comptable du pas<span class=\"_ _1\"/>sif financier d\u00e9<span class=\"ls1 ws0\">-<span class=\"lsd5 ws94\">com<span class=\"_ _13\"/>pta<span class=\"_ _13\"/>bi</span></span>lis<span class=\"_ _13\"/>\u00e9e et les m<span class=\"_ _1\"/>ontants payables ou <span class=\"_ _1\"/>pay\u00e9s, y compris des a<span class=\"_ _1\"/>ctifs autres que le ca<span class=\"_ _1\"/>sh transf\u00e9r\u00e9s ou des d<span class=\"_ _1\"/>ettes assum\u00e9es, est <span class=\"_ _1\"/>enregistr\u00e9e au compt<span class=\"_ _1\"/>e de r\u00e9sultats. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Juste valeur des<span class=\"_ _13\"/> instrum<span class=\"_ _13\"/>ents fina<span class=\"_ _13\"/>nciers<span class=\"_ _13\"/> Les m\u00e9tho<span class=\"_ _1\"/>des et<span class=\"_ _1\"/> hypoth<span class=\"_ _1\"/>\u00e8ses suiva<span class=\"_ _1\"/>ntes on<span class=\"_ _1\"/>t \u00e9t\u00e9 ut<span class=\"_ _1\"/>ilis\u00e9es po<span class=\"_ _1\"/>u<span class=\"lscf ws110\">r estimer la j<span class=\"_ _1\"/>uste valeur des inst<span class=\"_ _1\"/>ruments financiers : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les participation<span class=\"_ _1\"/>s dans des soci\u00e9t\u00e9s no<span class=\"_ _1\"/>n cot\u00e9es, la juste v<span class=\"_ _1\"/>aleur est estim\u00e9e pa<span class=\"_ _1\"/>r r\u00e9f\u00e9rence \u00e0 des <span class=\"_ _1\"/>transactions de v<span class=\"lsd3 ws121\">en<span class=\"_ _1\"/>tes </span></span>r\u00e9centes d<span class=\"_ _7\"/>e ces soci\u00e9t<span class=\"_ _1\"/>\u00e9s non cot<span class=\"_ _1\"/>\u00e9es et,<span class=\"_ _1\"/> en l\u2019ab<span class=\"_ _1\"/>sence d<span class=\"_ _1\"/>e telle<span class=\"_ _1\"/>s transa<span class=\"_ _1\"/><span class=\"lsd1 ws114\">ctions, sur la base de diff\u00e9rentes techniques d'\u00e9valua<span class=\"_ _1\"/>tion, </span>comme l'actualisation de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie futurs et la m<span class=\"_ _1\"/>\u00e9thode des <span class=\"ws118\">multiples</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les dettes \u00e0 long<span class=\"_ _1\"/> terme \u00e0 taux va<span class=\"_ _1\"/>riable, le co\u00fbt amor<span class=\"_ _1\"/>ti est suppos\u00e9 correspondr<span class=\"_ _1\"/>e approximativement \u00e0 la<span class=\"_ _1\"/> j<span class=\"lsdd ws11b\">uste<span class=\"_ _13\"/> </span><span class=\"ws118\">valeur<span class=\"sc5 ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les dettes \u00e0 long<span class=\"_ _1\"/> terme \u00e0 taux fix<span class=\"_ _1\"/>e, la juste valeur <span class=\"_ _1\"/>est d\u00e9termin\u00e9e sur la<span class=\"_ _1\"/> base de la valeur d<span class=\"_ _1\"/>e march\u00e9 lors qu\u2019ell<span class=\"_ _1\"/><span class=\"lsd4 ws94\">e es<span class=\"_ _13\"/>t </span></span>disponible et sinon <span class=\"_ _1\"/>sur base des flux de <span class=\"_ _1\"/>tr\u00e9sorerie futurs <span class=\"ws118\">actual<span class=\"_ _1\"/>is\u00e9s</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Concernant les produits d\u00e9riv\u00e9s, les justes</span><span class=\"ff4d\"> <span class=\"lsd3 ws118\">valeu<span class=\"_ _1\"/>rs ont <span class=\"_ _1\"/>\u00e9t\u00e9 esti<span class=\"_ _1\"/>m\u00e9es s<span class=\"_ _1\"/>oit en pr<span class=\"_ _1\"/>enant en<span class=\"_ _1\"/> compte l<span class=\"_ _1\"/>a valeu<span class=\"_ _1\"/>r cot\u00e9<span class=\"_ _1\"/>e sur un<span class=\"_ _1\"/> march\u00e9 a<span class=\"_ _1\"/>ctif, </span></span>soit, si cette valeur n\u2019est pas dispo<span class=\"_ _1\"/>nible, \u00e0 l'aide de diff\u00e9rentes techniques d'\u00e9valua<span class=\"_ _1\"/>tion, en particulier l'actualisation des flux de tr\u00e9so<span class=\"_ _1\"/>rerie f<span class=\"_ _1\"/>uturs<span class=\"_ _1\"/>.Crit<span class=\"_ _13\"/>\u00e8res pour la<span class=\"_ _13\"/> compensation des<span class=\"_ _13\"/> actifs<span class=\"_ _13\"/> et passifs<span class=\"_ _13\"/> financiers<span class=\"_ _13\"/> En pr\u00e9sence d'un droi<span class=\"_ _1\"/>t l\u00e9galement ex\u00e9cutoire <span class=\"_ _1\"/>de compensation pour<span class=\"_ _1\"/> les actifs et pa<span class=\"_ _1\"/>ssifs financiers comptabilis\u00e9s e<span class=\"_ _1\"/>t dans le c<span class=\"lsd5 ws129\">as o\u00f9 l<span class=\"_ _13\"/>e G<span class=\"_ _13\"/>ro<span class=\"_ _13\"/>upe<span class=\"_ _13\"/> a </span>l\u2019intention de simultan\u00e9ment r\u00e9gler le pas<span class=\"_ _1\"/>sif et <span class=\"lsd3 ws118\">la vent<span class=\"_ _1\"/>e de l'ac<span class=\"_ _1\"/>tif ou a<span class=\"_ _1\"/> l\u2019inten<span class=\"_ _1\"/>tion de p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oc\u00e9der<span class=\"_ _1\"/> au r\u00e8gl<span class=\"_ _1\"/>ement su<span class=\"_ _1\"/>r une ba<span class=\"_ _1\"/>se nette,<span class=\"_ _1\"/> l'ensem<span class=\"_ _1\"/>ble d<span class=\"_ _1\"/>es actifs </span>et pass<span class=\"_ _1\"/>ifs finan<span class=\"_ _7\"/>ciers li\u00e9s <span class=\"_ _1\"/>sont co<span class=\"_ _1\"/>mpens\u00e9<span class=\"_ _1\"/>s. <span class=\"ls1\"> </span>Produits d\u00e9<span class=\"_ _13\"/>riv\u00e9s Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas et n\u2019\u00e9met pas<span class=\"_ _1\"/> d\u2019instruments finan<span class=\"ws113\">ciers d\u00e9riv<span class=\"_ _1\"/>\u00e9s <span class=\"_ _13\"/>dans des buts sp\u00e9culatifs. Toutefois, un certain nombre de ces produits </span>d\u00e9riv\u00e9s<span class=\"_ _1\"/> ne renco<span class=\"_ _1\"/>ntrent pa<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>ndition<span class=\"_ _1\"/>s repris<span class=\"_ _1\"/>es \u00e0 l\u2019I<span class=\"lse6 ws152\">FRS 9<span class=\"ls1 ws0\"> </span></span>en vue d\u2019<span class=\"_ _1\"/>entrer dan<span class=\"_ _1\"/>s la co<span class=\"_ _1\"/>mptabilit<span class=\"_ _1\"/>\u00e9 de cou<span class=\"_ _1\"/>verture<span class=\"_ _1\"/>. Ils son<span class=\"_ _1\"/>t d\u00e8s lo<span class=\"_ _1\"/>rs trait<span class=\"_ _1\"/>\u00e9s com<span class=\"_ _1\"/>me des produits d\u00e9riv\u00e9s d\u00e9tenu<span class=\"_ _1\"/>s \u00e0 des fins sp\u00e9<span class=\"_ _1\"/>culatives, ce qui implique<span class=\"_ _1\"/> que les change<span class=\"_ _1\"/>ments de juste valeu<span class=\"_ _1\"/>r soient enregistr\u00e9s dans le<span class=\"_ _1\"/> compte de r\u00e9sult<span class=\"lsd2 ws115\">a<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>Le Groupe recourt \u00e0<span class=\"_ _1\"/> des produits d\u00e9riv\u00e9s,<span class=\"_ _1\"/> comme les <span class=\"lsd1 ws114\">IRS, les </span>swaps<span class=\"_ _1\"/> de taux d\u2019int\u00e9<span class=\"_ _1\"/>r\u00eat et de devises (IRC<span class=\"_ _1\"/>S<span class=\"lsd7 ws131\">) et </span><span class=\"ws113\">les contrats de <span class=\"lsd1 ws114\">c<span class=\"_ _13\"/>hange \u00e0 ter<span class=\"_ _1\"/>me, afin de </span></span>r\u00e9duire les risques as<span class=\"_ _1\"/>soci\u00e9s aux fluctuations <span class=\"_ _1\"/>de change sur l<span class=\"_ _1\"/>es actifs, passifs sous<span class=\"ls1 ws0\">-<span class=\"lsd2\">jac<span class=\"_ _1\"/>ents e<span class=\"_ _1\"/>t op\u00e9rat<span class=\"_ _1\"/>ions <span class=\"_ _1\"/>anticip\u00e9<span class=\"_ _1\"/>es. Les p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oduit<span class=\"_ _1\"/>s d\u00e9riv\u00e9s<span class=\"_ _1\"/> son<span class=\"_ _1\"/>t port\u00e9<span class=\"_ _1\"/>s </span></span>au bilan \u00e0 leur ju<span class=\"_ _1\"/>ste valeur dans le<span class=\"_ _1\"/>s rubriques \"Autres actifs <span class=\"_ _1\"/>non courants\", \"A<span class=\"lsd2 ws0\">ut<span class=\"_ _1\"/>res ac<span class=\"_ _1\"/>tifs ci<span class=\"_ _1\"/>rculants\"<span class=\"_ _1\"/>, \"De<span class=\"_ _1\"/>ttes por<span class=\"_ _1\"/>tant in<span class=\"_ _1\"/>t\u00e9r\u00eat\", \"<span class=\"_ _1\"/>Autre<span class=\"_ _1\"/>s dette<span class=\"_ _1\"/>s \u00e0 long<span class=\"_ _7\"/> </span>terme\" e<span class=\"_ _1\"/>t \"Autre<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> \u00e0 court<span class=\"_ _1\"/> terme\".<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Un IRCS est utilis\u00e9<span class=\"_ _1\"/> pour r\u00e9duire l\u2019ex<span class=\"_ _1\"/>position du Groupe aux f<span class=\"_ _1\"/>luctuations des taux d'i<span class=\"_ _1\"/>nt\u00e9r\u00eat et de change <span class=\"_ _1\"/>sur une dette \u00e0 long<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd3 ws123\">terme en JPY.<span class=\"_ _1\"/> <span class=\"lsd1 ws11a\">Le </span></span></span>Groupe n\u2019emploie pas la comptabilit\u00e9 de couverture pour cet i<span class=\"_ _13\"/>nstrument d\u00e9riv\u00e9. <span class=\"ls1 ws0\"> </span>Cette de<span class=\"_ _1\"/>tte \u00e0 long<span class=\"_ _7\"/> terme expri<span class=\"_ _1\"/>m\u00e9e en J<span class=\"_ _1\"/>PY compren<span class=\"_ _1\"/>d un <span class=\"_ _1\"/>d\u00e9riv\u00e9 inco<span class=\"_ _7\"/>rpor\u00e9 (\u00ab embe<span class=\"_ _1\"/>dded d<span class=\"_ _1\"/>erivative<span class=\"_ _1\"/> \u00bb). C<span class=\"_ _1\"/>e d\u00e9riv\u00e9 e<span class=\"_ _1\"/>st s\u00e9par<span class=\"_ _1\"/>\u00e9 de son <span class=\"_ _1\"/><span class=\"lsd2 ws117\">cont<span class=\"_ _1\"/>rat h\u00f4te et </span>comptabilis\u00e9 \u00e0 sa ju<span class=\"_ _1\"/>ste valeur, impliquant que l<span class=\"_ _1\"/>es variations de la ju<span class=\"_ _1\"/>ste valeur sont po<span class=\"_ _1\"/>rt\u00e9es au compte d<span class=\"_ _1\"/>e r\u00e9sultats. Les effets \u00ab m<span class=\"_ _1\"/>ark<span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">to</span>-</span>market \u00bb sur ce d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 sont compens\u00e9s par <span class=\"_ _1\"/>ceux jouant sur l\u2019IRCS. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe emploie d<span class=\"_ _1\"/>es IRS (swap de taux<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats) pour att\u00e9nue<span class=\"_ _1\"/>r le risque li\u00e9 aux<span class=\"_ _1\"/> fluctuations de taux d\u2019int<span class=\"_ _1\"/>\u00e9r\u00eats entre la date d\u2019or<span class=\"_ _1\"/>igine de la couverture et la dat<span class=\"_ _1\"/>e d\u2019\u00e9mission hautem<span class=\"_ _1\"/>ent probables de det<span class=\"_ _1\"/>tes \u00e0 long terme \u00e0 <span class=\"_ _1\"/>taux fixe. Le Group<span class=\"_ _1\"/>e applique la comptabilit\u00e9 d<span class=\"lsd1 ws114\">e<span class=\"_ _1\"/> couverture de flux </span>de tr\u00e9so<span class=\"_ _1\"/>rerie pou<span class=\"_ _7\"/>r<span class=\"_ _13\"/> certain<span class=\"_ _1\"/>es de <span class=\"_ _1\"/>ces <span class=\"lsd2 ws0\">op\u00e9ra<span class=\"_ _1\"/>tions de<span class=\"_ _1\"/> couve<span class=\"_ _1\"/>rtures. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es groupe n\u2019applique <span class=\"_ _1\"/>pas la comptabilit\u00e9 d<span class=\"_ _1\"/>e couverture,<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9riv\u00e9s so<span class=\"_ _1\"/>nt repr<span class=\"_ _1\"/>is \u00e0 leu<span class=\"_ _1\"/>r </span></span></span>juste valeur, avec les <span class=\"_ _1\"/>changements de juste val<span class=\"_ _1\"/>eur port\u00e9s au compt<span class=\"_ _1\"/>e de r\u00e9sultats parm<span class=\"_ _1\"/>i les r\u00e9sultats financiers. Quand<span class=\"_ _1\"/> le sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">jacen<span class=\"_ _1\"/>t </span></span>est reco<span class=\"_ _1\"/>nnu au bil<span class=\"_ _1\"/>an et co<span class=\"_ _1\"/>ncerne d<span class=\"_ _7\"/>es charges r<span class=\"_ _1\"/>econnues <span class=\"_ _1\"/>en r\u00e9sul<span class=\"_ _1\"/>tat o<span class=\"_ _1\"/>p\u00e9rationnel<span class=\"_ _1\"/> ou de<span class=\"_ _1\"/>s investis<span class=\"_ _1\"/>semen<span class=\"_ _1\"/>ts, les ch<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts de ju<span class=\"_ _1\"/><span class=\"lsd4 ws128\">st<span class=\"_ _13\"/>e </span>valeur reconnus dans les r\u00e9sultats<span class=\"_ _1\"/> financiers sont reclass\u00e9s en r\u00e9sultat op\u00e9rationnel q<span class=\"lscf ws110\">u<span class=\"_ _1\"/>and l\u2019instrument de<span class=\"_ _1\"/> couverture arrive \u00e0 </span>\u00e9ch\u00e9ance.<span class=\"_ _1\"/> \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es la comptabilit\u00e9 de<span class=\"_ _1\"/> couverture est appliq<span class=\"_ _1\"/>u\u00e9e, les gains et <span class=\"_ _1\"/>pertes relatifs \u00e0<span class=\"ls1 ws0\"> </span>la partie </span>efficace de la couv<span class=\"_ _1\"/>erture par l\u2019instrument<span class=\"_ _1\"/> d\u00e9riv\u00e9 sont reconnus pa<span class=\"_ _1\"/>rmi les \u00e9l\u00e9ments du r<span class=\"_ _1\"/>\u00e9sultat global (capitaux<span class=\"_ _1\"/> propres) jusqu\u2019\u00e0 ce que l\u2019\u00e9v\u00e9nement couve<span class=\"_ _1\"/>rt se produise. Si la t<span class=\"_ _1\"/>ransaction couverte r\u00e9sul<span class=\"_ _1\"/>te dans la reconnaissan<span class=\"_ _1\"/>ce d\u2019un actif, la valeur co<span class=\"_ _1\"/>mptabl<span class=\"lsd4 ws94\">e de </span>l\u2019actif au moment d<span class=\"_ _1\"/>e l\u2019enregistrement initial e<span class=\"_ _1\"/>st ajust\u00e9e pour<span class=\"ls1 ws0\"> </span>reprend<span class=\"_ _1\"/>re les montants pr\u00e9al<span class=\"_ _1\"/>ablement reconnus via le<span class=\"_ _1\"/>s \u00e9l\u00e9ments du r\u00e9sultat global. Si la <span class=\"_ _1\"/>transaction de couve<span class=\"_ _1\"/>rture concerne des charg<span class=\"_ _1\"/>es comptabilis\u00e9es parmi les<span class=\"_ _1\"/> r\u00e9sultats op\u00e9rationnels,<span class=\"_ _1\"/> les m<span class=\"lsd1 ws11a\">ontants </span>pr\u00e9alablement reconnus v<span class=\"_ _1\"/>ia les \u00e9l\u00e9ments du r\u00e9sul<span class=\"_ _1\"/>tat glob<span class=\"lsd1 ws114\">al sont reclass\u00e9s parmi le<span class=\"_ _1\"/>s r\u00e9sultats op\u00e9rationnels quand les charges li\u00e9<span class=\"_ _1\"/>es </span>au service sous<span class=\"ls1 ws0\">- <span class=\"lsd3 ws118\">jacents<span class=\"_ _1\"/> sont reco<span class=\"_ _7\"/>nnus dans l<span class=\"_ _1\"/>e compte <span class=\"_ _1\"/>de <span class=\"lsd1 ws119\">r\u00e9sultats. La<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">partie inefficace de<span class=\"_ _1\"/> la couverture de f<span class=\"_ _1\"/>lux de tr\u00e9sorerie est </span></span></span></span></span>toujours reconnue dans le compte de r\u00e9sultats. Le Groupe applique l\u2019IAS<span class=\"_ _1\"/> 32 pour l<span class=\"_ _1\"/>es contrats d\u2019options qui <span class=\"_ _1\"/>sont des paiements bas\u00e9s su<span class=\"_ _1\"/>r des \u00e9l\u00e9ments<span class=\"_ _1\"/> de fonds propres et qu<span class=\"_ _1\"/>i<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">ne sont n<span class=\"_ _1\"/>i acco<span class=\"_ _1\"/>rd\u00e9s </span></span>en \u00e9change de bien<span class=\"_ _1\"/>s ou de service<span class=\"_ _1\"/>s, ni accord\u00e9s au personnel<span class=\"_ _1\"/> au titre d\u2019employ\u00e9s. Les<span class=\"_ _1\"/> contrats d\u2019options t<span class=\"_ _1\"/>els que les warrants qu<span class=\"_ _1\"/>i qualifient comme d\u00e9riv\u00e9s<span class=\"_ _1\"/> et les de<span class=\"_ _1\"/>ttes fin<span class=\"_ _1\"/>anci\u00e8res <span class=\"_ _1\"/>sont cla<span class=\"_ _7\"/>s<span class=\"_ _13\"/>s\u00e9s en<span class=\"_ _1\"/> dettes<span class=\"_ _1\"/> financi\u00e8<span class=\"_ _1\"/>res \u00e0 l<span class=\"_ _1\"/>a FVTPL (<span class=\"_ _1\"/>r\u00e9sultat<span class=\"_ _1\"/>s financi<span class=\"_ _1\"/>ers).<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-4": {
   "value": "Instruments financiers  Classifi<span class=\"_ _13\"/>cation <span class=\"ls1 ws0\"> </span>Le Groupe classe les<span class=\"_ _1\"/> actifs financiers dans le<span class=\"_ _1\"/>s cat\u00e9gories suivantes :<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais des au<span class=\"_ _1\"/>tres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"_ _1\"/> (FVTOCI) ; ou <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Au co\u00fbt amorti. </span><span class=\"ff4d\"> </span></span>Le Groupe classe les passifs financier<span class=\"lscf ws110\">s dan<span class=\"_ _1\"/>s les cat\u00e9gories su<span class=\"_ _1\"/>ivantes : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">A<span class=\"lscf ws110\">u co\u00fbt amorti. </span> </span></span>Actifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9termine l<span class=\"_ _1\"/>a classification des act<span class=\"_ _1\"/>ifs financiers lors de la <span class=\"_ _1\"/>comptabilisation in<span class=\"_ _1\"/>itiale. L<span class=\"ls1 ws0\">a <span class=\"lsd1 ws119\">classification se fait en <span class=\"_ _13\"/>fonction du mod\u00e8le </span></span>\u00e9conomique que le<span class=\"_ _1\"/> Groupe suit pour la <span class=\"_ _1\"/>gestion des actifs financi<span class=\"_ _1\"/>ers (d\u00e9tention en vu<span class=\"_ _1\"/>e \u00e0 la fois de la<span class=\"_ _1\"/> perception de flux de<span class=\"_ _1\"/> t<span class=\"lsd3 ws123\">r\u00e9sore<span class=\"_ _1\"/>rie contra<span class=\"_ _1\"/>ctuels et </span>par la vente d\u2019actifs financiers ; d\u00e9t<span class=\"_ _1\"/>ention en vue de perc<span class=\"lscf ws110\">evoir le<span class=\"_ _1\"/>s flux de tr\u00e9sorerie con<span class=\"_ _1\"/>tractuels et autres) et<span class=\"_ _1\"/> des caract\u00e9ristiques de<span class=\"_ _1\"/>s flux de </span>tr\u00e9soreri<span class=\"_ _1\"/>e contra<span class=\"_ _1\"/>ctuels <span class=\"_ _1\"/>de l\u2019actif f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>r (test \u00ab S<span class=\"_ _7\"/>PPI \u00bb c\u2019est<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">d<span class=\"_ _1\"/>ire, que les conditions contractuelles d<span class=\"_ _1\"/>e l\u2019actif financier donnent lieu \u00e0 des flux de </span></span>tr\u00e9soreri<span class=\"_ _1\"/>e <span class=\"lscf ws110\">qui correspondent <span class=\"_ _1\"/>uniquement \u00e0 des r<span class=\"_ _1\"/>emboursements de<span class=\"_ _1\"/> principal et \u00e0 des verse<span class=\"_ _1\"/>ments d\u2019int\u00e9r\u00eats sur le pr<span class=\"_ _1\"/>incipal restant d\u00fb). <span class=\"ls1 ws0\"> </span></span>Si un actif financier<span class=\"_ _1\"/> ne repr\u00e9sentant pas de<span class=\"_ _1\"/>s capitaux propres <span class=\"_ _1\"/>\u00e9choue au test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, le Groupe le <span class=\"_ _1\"/>classe \u00e0 la just<span class=\"_ _1\"/>e valeur<span class=\"ls1 ws0\"> </span>par le biais du<span class=\"_ _1\"/> r\u00e9sultat net. S\u2019il passe le test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, il est alor<span class=\"_ _1\"/>s soit class\u00e9 au co\u00fbt amo<span class=\"_ _1\"/>rti si le test du mo<span class=\"_ _1\"/>d\u00e8le de d\u00e9tenti<span class=\"lsd3 ws118\">on <span class=\"_ _1\"/>en vue <span class=\"_ _1\"/>de la p<span class=\"_ _1\"/>erception<span class=\"_ _1\"/> des flux<span class=\"_ _1\"/> de tr<span class=\"_ _1\"/>\u00e9sorerie </span>contractuels est valid\u00e9 ou <span class=\"_ _1\"/>sinon \u00e0 la j<span class=\"_ _1\"/>uste valeur par le biai<span class=\"_ _1\"/>s des autres \u00e9l\u00e9men<span class=\"_ _1\"/>ts du r\u00e9sultat global pou<span class=\"_ _1\"/>r autant que le<span class=\"_ _1\"/> test du mod\u00e8le de l<span class=\"_ _1\"/>a d\u00e9tention<span class=\"_ _1\"/> en vu<span class=\"_ _1\"/>e de la p<span class=\"_ _1\"/>erceptio<span class=\"_ _1\"/>n \u00e0 la f<span class=\"_ _1\"/>ois de flu<span class=\"_ _1\"/>x de tr<span class=\"_ _1\"/>\u00e9sorerie <span class=\"_ _1\"/>contr<span class=\"_ _1\"/>actuels <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> vente d\u2019a<span class=\"_ _1\"/>ctifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/>soit r\u00e9us<span class=\"_ _1\"/>si. <span class=\"ls1 ws0\"> </span>Pour les actifs financi<span class=\"_ _1\"/>ers repr\u00e9sentant des capi<span class=\"_ _1\"/>taux propres autres qu<span class=\"_ _1\"/>e des participations dan<span class=\"_ _1\"/>s des filiales, entreprises a<span class=\"_ _1\"/>ss<span class=\"lsd3 ws118\">oci\u00e9s ou <span class=\"_ _1\"/>coentre<span class=\"_ _1\"/>prises, le </span>Groupe choisit de mani<span class=\"_ _1\"/>\u00e8re irr\u00e9vocable l<span class=\"lsd2 ws0\">or<span class=\"_ _1\"/>s de l\u2019en<span class=\"_ _1\"/>regis<span class=\"_ _1\"/>tremen<span class=\"_ _1\"/>t initial<span class=\"_ _1\"/> (instrum<span class=\"_ _1\"/>ent pa<span class=\"_ _1\"/>r instr<span class=\"_ _1\"/>ument)<span class=\"_ _1\"/> leur d<span class=\"_ _1\"/>\u00e9signatio<span class=\"_ _1\"/>n pou<span class=\"_ _1\"/>r \u00eatre c<span class=\"_ _1\"/>lass\u00e9s co<span class=\"_ _1\"/>mme FV<span class=\"_ _7\"/>TOCI </span>ou FVTPL. <span class=\"ls1 ws0\"> </span>Les instruments de ca<span class=\"_ _1\"/>pitaux propres d\u00e9tenus<span class=\"_ _1\"/> en vue de la sp\u00e9<span class=\"_ _1\"/>culation (au sens comptable) <span class=\"_ _1\"/>sont toujours d\u00e9sign\u00e9<span class=\"_ _1\"/>s comme FVTPL. <span class=\"ls1 ws0\"> </span>Passi<span class=\"_ _13\"/>fs fin<span class=\"ls106 ws154\">anci<span class=\"_ _13\"/>ers <span class=\"ls1 ws0\"> </span></span>Les passifs financiers son<span class=\"_ _1\"/>t \u00e9valu\u00e9s au co\u00fbt<span class=\"_ _1\"/> amorti sauf s\u2019ils doiven<span class=\"_ _1\"/>t \u00eatre \u00e9valu\u00e9s \u00e0<span class=\"_ _1\"/> leur FVTPL (comme l<span class=\"_ _1\"/>es instruments con<span class=\"_ _1\"/>sid<span class=\"lsd4 ws118\">\u00e9r<span class=\"_ _13\"/>\u00e9s c<span class=\"_ _13\"/>omm<span class=\"_ _13\"/>e no<span class=\"_ _13\"/>n </span>d\u00e9tenus <span class=\"_ _1\"/>en vue d<span class=\"_ _1\"/>e couv<span class=\"_ _1\"/>erture ou<span class=\"_ _1\"/> les inst<span class=\"_ _1\"/>rument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s) o<span class=\"_ _1\"/>u si l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e a opt\u00e9 po<span class=\"_ _1\"/>ur l\u2019\u00e9v<span class=\"_ _1\"/>aluation<span class=\"_ _1\"/> \u00e0 la <span class=\"_ _1\"/>FVTP<span class=\"lse6 ws12f\">L.<span class=\"ls1 ws0\"> </span></span>Evaluati<span class=\"_ _13\"/>on <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs finan<span class=\"_ _13\"/>cier<span class=\"_ _13\"/>s \u00e0 la FVTOCI<span class=\"_ _13\"/> </span><span class=\"ff4d\"> </span></span>Les placements dans d<span class=\"_ _1\"/>es instruments de c<span class=\"_ _1\"/>apitaux propres d\u00e9sign\u00e9<span class=\"_ _1\"/>s \u00e0 la FVTOCI sont \u00e9v<span class=\"_ _1\"/>alu\u00e9s initialement \u00e0 leur j<span class=\"_ _1\"/>uste valeur ma<span class=\"lsd3 ws123\">jor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de </span>transaction directemen<span class=\"_ _1\"/>t attribuables. Ils sont \u00e9valu<span class=\"_ _1\"/>\u00e9s ult\u00e9rieurement \u00e0 leu<span class=\"_ _1\"/>r juste valeur av<span class=\"_ _1\"/>ec les gains et pertes r\u00e9<span class=\"_ _1\"/>sultant des variations d<span class=\"_ _1\"/>e la juste valeur reconnus parmi l<span class=\"_ _1\"/>es autres \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat global, sans <span class=\"_ _1\"/>recyclage subs\u00e9quent dan<span class=\"_ _1\"/>s le compte de r\u00e9sultats<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les r\u00e9\u00e9valuations accumul\u00e9es lors de la<span class=\"_ _1\"/> cession ou d<span class=\"lscf ws110\">u r\u00e8glem<span class=\"_ _1\"/>ent d\u2019instruments repr\u00e9sen<span class=\"_ _1\"/>tant des capitaux propres comp<span class=\"_ _1\"/>tabilis\u00e9s \u00e0 la FV<span class=\"_ _1\"/>TOCI sont </span>reclass<span class=\"_ _1\"/>\u00e9s vers l<span class=\"_ _1\"/>es r\u00e9sulta<span class=\"_ _1\"/>ts repo<span class=\"_ _1\"/>rt\u00e9s. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas d\u2019autres placements<span class=\"_ _1\"/> \u00e9valu\u00e9s \u00e0 la FVTOCI<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les divid<span class=\"_ _1\"/>endes p<span class=\"_ _1\"/>er\u00e7us so<span class=\"_ _1\"/>nt reco<span class=\"_ _1\"/>nnus dan<span class=\"_ _1\"/>s le com<span class=\"_ _1\"/>pte de <span class=\"_ _1\"/>r\u00e9su<span class=\"lsd2 ws115\">lta<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e9val<span class=\"_ _13\"/>u\u00e9s au<span class=\"_ _13\"/> co\u00fbt amo<span class=\"_ _13\"/>rti </span><span class=\"ff4d\"> </span></span>Les actifs financiers aut<span class=\"_ _1\"/>res que les cr\u00e9ance<span class=\"_ _1\"/>s commerciales (clients) <span class=\"_ _1\"/>et les passifs au co\u00fbt amo<span class=\"_ _1\"/>rti sont comptabil<span class=\"_ _1\"/>is\u00e9s initial<span class=\"lsd1 ws114\">ement \u00e0 leur juste valeur </span>major\u00e9e ou minor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de transa<span class=\"_ _1\"/>ction <span class=\"lsd3 ws118\">directem<span class=\"_ _1\"/>ent att<span class=\"_ _1\"/>ribuabl<span class=\"_ _1\"/>es. Les c<span class=\"_ _1\"/>r\u00e9ances<span class=\"_ _1\"/> commer<span class=\"_ _1\"/>ciales so<span class=\"_ _1\"/>nt \u00e9valu\u00e9e<span class=\"_ _1\"/>s \u00e0 leur<span class=\"_ _1\"/> prix d<span class=\"_ _1\"/>e transact<span class=\"_ _1\"/>ion </span>lorsqu\u2019elles ne comport<span class=\"_ _1\"/>ent pas une compos<span class=\"_ _1\"/>ante de financement i<span class=\"_ _1\"/>mportante.<span class=\"ls1 ws0\"> </span>Ces instruments finan<span class=\"_ _1\"/>ciers sont ult\u00e9rieurement <span class=\"_ _1\"/>\u00e9valu\u00e9s au co\u00fbt amor<span class=\"_ _1\"/>ti en utilisant la m\u00e9thode<span class=\"_ _1\"/> du taux d\u2019int\u00e9r\u00eat effec<span class=\"_ _1\"/>tif sous d\u00e9duction des per<span class=\"_ _1\"/>tes de valeu<span class=\"_ _1\"/>r, le ca<span class=\"_ _1\"/>s \u00e9ch\u00e9an<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e0 la F<span class=\"_ _13\"/>VTPL </span><span class=\"ff4d\"> </span></span>Les actif<span class=\"_ _7\"/>s et passif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers co<span class=\"_ _1\"/>mptabil<span class=\"_ _1\"/>is\u00e9s \u00e0<span class=\"_ _1\"/> la FV<span class=\"_ _1\"/>TPL sont<span class=\"_ _1\"/> \u00e9valu\u00e9s<span class=\"_ _1\"/> initi<span class=\"_ _1\"/>alemen<span class=\"_ _1\"/>t \u00e0 leu<span class=\"_ _1\"/>r juste<span class=\"_ _1\"/> valeur <span class=\"_ _1\"/>et les <span class=\"_ _1\"/>co\u00fbts de<span class=\"_ _1\"/> trans<span class=\"ws115\">a<span class=\"_ _1\"/>ctio<span class=\"lsd1 ws114\">n sont<span class=\"_ _1\"/> pris en charge </span></span>direct<span class=\"_ _1\"/>ement. L<span class=\"_ _1\"/>es gain<span class=\"_ _1\"/>s et p<span class=\"_ _1\"/>ertes r<span class=\"_ _1\"/>\u00e9alis\u00e9<span class=\"_ _1\"/>s ou non<span class=\"_ _1\"/> r\u00e9alis<span class=\"_ _1\"/>\u00e9s prove<span class=\"_ _1\"/>nant d<span class=\"_ _7\"/>es variations<span class=\"_ _1\"/> de la<span class=\"_ _1\"/> juste<span class=\"_ _1\"/> valeur d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s et pa<span class=\"_ _1\"/>ssifs f<span class=\"_ _1\"/><span class=\"lsd1 ws114\">inanciers sont repris dans le </span>r\u00e9sultat net consolid\u00e9<span class=\"_ _1\"/> de la p\u00e9riode au co<span class=\"_ _1\"/>urs de laquelle ils <span class=\"_ _1\"/>sont encourus. <span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">e Groupe n\u2019a pa<span class=\"_ _1\"/>s d\u00e9sign\u00e9 de dett<span class=\"_ _1\"/>es financi\u00e8res \u00e0 la FV<span class=\"_ _1\"/>TPL (option de jus<span class=\"_ _1\"/>te valeur). Les instrument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s sont \u00e9valu\u00e9s \u00e0 la<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lse6 ws12f\">FV<span class=\"_ _13\"/>TP<span class=\"_ _13\"/>L. </span> </span></span>Pertes de c<span class=\"_ _13\"/>r\u00e9dit att<span class=\"_ _13\"/>endues <span class=\"ls1 ws0\"> </span>Le Groupe applique l<span class=\"_ _1\"/>e mod\u00e8le de pr\u00e9vision<span class=\"_ _1\"/>s de pertes de cr<span class=\"_ _1\"/>\u00e9dit attendues. <span class=\"ls1 ws0\"> </span>Le mod\u00e8l<span class=\"_ _1\"/>e de pe<span class=\"_ _1\"/>rte <span class=\"lscf ws110\">de cr\u00e9dit <span class=\"_ _1\"/>attendue consid\u00e8re tou<span class=\"_ _1\"/>tes les pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de d<span class=\"_ _1\"/>\u00e9faut au cour<span class=\"_ _1\"/>s de la dur\u00e9e de vi<span class=\"_ _1\"/>e attendue<span class=\"ls1 ws0\"> </span><span class=\"ws118\">de </span></span>l\u2019instrument financier ou<span class=\"_ _1\"/> de pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de<span class=\"_ _1\"/> d\u00e9faut au cours de<span class=\"_ _1\"/>s 12 mois suiva<span class=\"_ _1\"/>nts (pertes de cr\u00e9dit<span class=\"ls1 ws0\"> p<span class=\"_ _1\"/><span class=\"lsd3 ws123\">r\u00e9vues sur 12<span class=\"_ _1\"/> mois) et </span></span>cela d\u00e9pendant de l\u2019au<span class=\"_ _1\"/>gmentation importante ou non<span class=\"_ _1\"/> du risque de <span class=\"_ _1\"/>cr\u00e9dit de l\u2019actif financ<span class=\"_ _1\"/>ier depuis sa comptabil<span class=\"_ _1\"/>isation initia<span class=\"lsd3 ws118\">le (mod<span class=\"_ _1\"/>\u00e8le g\u00e9n<span class=\"_ _1\"/>\u00e9ral de l<span class=\"_ _1\"/>a </span>perte d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> attendu<span class=\"_ _1\"/>e). <span class=\"ls1 ws0\"> </span>Le Groupe reconna\u00ee<span class=\"_ _1\"/>t des provisions pour pe<span class=\"_ _1\"/>rtes de valeur au <span class=\"_ _1\"/>titre de pertes de<span class=\"_ _1\"/> cr\u00e9dit attendues sur d<span class=\"_ _1\"/>es actifs financie<span class=\"_ _1\"/>rs \u00e9valu\u00e9s au co\u00fbt a<span class=\"_ _1\"/>morti. Le m\u00eame traitement <span class=\"_ _1\"/>est appliqu\u00e9 aux act<span class=\"_ _1\"/>ifs sur contrats r\u00e9sultant de<span class=\"_ _1\"/> l\u2019application de l\u2019IF<span class=\"_ _1\"/>RS 15 et les cr<span class=\"_ _1\"/>\u00e9ances de leasing et <span class=\"_ _1\"/>ce<span class=\"lsd5 ws129\">la<span class=\"_ _13\"/> m\u00ea<span class=\"_ _13\"/>me s<span class=\"_ _13\"/>\u2019il<span class=\"_ _13\"/>s ne<span class=\"_ _13\"/> so<span class=\"_ _13\"/>nt p<span class=\"_ _13\"/>as </span>consid\u00e9r\u00e9<span class=\"_ _1\"/>s <span class=\"lscf ws110\">comme actifs finan<span class=\"_ _1\"/>ciers. <span class=\"ls1 ws0\"> </span></span>A chaque<span class=\"_ _1\"/> date d<span class=\"_ _1\"/>e reportin<span class=\"_ _1\"/>g, la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 \u00e9v<span class=\"_ _1\"/>alue le<span class=\"_ _1\"/>s provis<span class=\"_ _1\"/>ions pou<span class=\"_ _1\"/>r pert<span class=\"_ _1\"/>es de val<span class=\"_ _1\"/>eur sur c<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Etant donn\u00e9 que le<span class=\"_ _1\"/> Groupe ne d\u00e9tient qu\u2019un m<span class=\"_ _1\"/>ontant limit\u00e9 de <span class=\"_ _1\"/>cr\u00e9ances commerciale<span class=\"_ _1\"/>s (clients) avec composant<span class=\"_ _1\"/>e financement, il appl<span class=\"_ _1\"/>ique une m\u00e9thode simplifi\u00e9e et <span class=\"_ _1\"/>\u00e9value les provisions pou<span class=\"_ _1\"/>r pertes de valeu<span class=\"_ _1\"/>r au montant des pe<span class=\"_ _1\"/>rtes de cr\u00e9dit atte<span class=\"_ _1\"/>ndues pour la du<span class=\"lsd4 ws94\">r\u00e9e de vi<span class=\"_ _13\"/>e pou<span class=\"_ _13\"/>r tou<span class=\"_ _13\"/>te<span class=\"_ _13\"/>s les </span>cr\u00e9ance<span class=\"_ _1\"/>s commer<span class=\"_ _1\"/>ciales, <span class=\"_ _1\"/>soit ind<span class=\"_ _1\"/>ividuellem<span class=\"_ _1\"/>ent ou<span class=\"_ _1\"/> collective<span class=\"_ _1\"/>ment, en<span class=\"_ _7\"/> tenant comp<span class=\"_ _1\"/>te des<span class=\"_ _1\"/> informa<span class=\"_ _1\"/>tions raiso<span class=\"_ _1\"/>nnables <span class=\"_ _1\"/>et justifi<span class=\"_ _1\"/>able<span class=\"lsd2 ws0\">s e<span class=\"_ _1\"/>t des p<span class=\"_ _1\"/>r\u00e9vis<span class=\"_ _1\"/>ions. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Pour les cr\u00e9ances de<span class=\"_ _1\"/><span class=\"lsd3 ws118\">s client<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">r\u00e9sidentiels</span> </span><span class=\"ws121\">et <span class=\"lsda ws114\">professi<span class=\"_ _13\"/>onnels<span class=\"lsd1 ws119\">, <span class=\"_ _13\"/>les principales info<span class=\"lscf ws110\">rmations prises en comp<span class=\"_ _1\"/>te pour \u00e9valuer si le r<span class=\"_ _1\"/>isque de cr\u00e9dit a </span></span></span></span></span>augment\u00e9 de mani\u00e8re importante depuis la reconnaissance initiale comprennent les retards de paiements par rapport aux \u00e9ch\u00e9anc<span class=\"lsd3 ws118\">es con<span class=\"_ _1\"/>tractuell<span class=\"_ _1\"/>es </span>ainsi que le statut de<span class=\"_ _1\"/>s actions juridiques enta<span class=\"_ _1\"/>m\u00e9<span class=\"lsd3 ws118\">es en vu<span class=\"_ _1\"/>e du re<span class=\"_ _1\"/>couvremen<span class=\"_ _1\"/>t des c<span class=\"_ _1\"/>r\u00e9ances. <span class=\"_ _1\"/>Une ma<span class=\"_ _1\"/>trice d<span class=\"_ _1\"/>e calcul e<span class=\"_ _1\"/>st utilis<span class=\"_ _1\"/>\u00e9e. <span class=\"ls1 ws0\"> </span></span>Pour les segments BICS et <span class=\"_ _1\"/>TeleSign, le Groupe prend en consid\u00e9ratio<span class=\"_ _1\"/>n l\u2019exp\u00e9rience et les informations raisonnables <span class=\"_ _1\"/>et justifi<span class=\"lscf ws110\">ables sur les </span>perspectives afin de d\u00e9fin<span class=\"_ _1\"/>ir le taux de <span class=\"lsd2 ws0\">p<span class=\"_ _1\"/>rovision<span class=\"_ _1\"/> sur un<span class=\"_ _1\"/>e base<span class=\"_ _1\"/> individ<span class=\"_ _1\"/>uelle.<span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Les indic<span class=\"_ _1\"/>ateurs su<span class=\"_ _1\"/>ivants son<span class=\"_ _1\"/>t utilis<span class=\"_ _1\"/>\u00e9s : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd2\">Une d\u00e9t\u00e9<span class=\"_ _1\"/>rioratio<span class=\"_ _1\"/>n impor<span class=\"_ _1\"/>tante <span class=\"_ _1\"/>effective<span class=\"_ _1\"/> ou a<span class=\"_ _1\"/>ttendue <span class=\"_ _1\"/>des \u00ab c<span class=\"_ _1\"/>redit ra<span class=\"_ _7\"/>ting \u00bb inte<span class=\"_ _1\"/>rnes ou ex<span class=\"_ _7\"/>ternes (si d<span class=\"_ _1\"/>isponi<span class=\"_ _1\"/>bles) du<span class=\"_ _1\"/> client ;<span class=\"_ _7\"/> <span class=\"sc5 ls1\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Une d\u00e9t\u00e9rioration importante du<span class=\"_ _1\"/> risque pays dans<span class=\"_ _1\"/> lequ<span class=\"lsd1 ws114\">el le client est <span class=\"_ _1\"/><span class=\"lsd2 ws115\">actif<span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es actuels ou attendus <span class=\"_ _1\"/>dans les affaires<span class=\"_ _1\"/>, les conditions financi\u00e8res o<span class=\"_ _1\"/>u \u00e9conomiques \u00e0 la su<span class=\"_ _1\"/>ite desq<span class=\"lse6 ws12f\">ue<span class=\"_ _13\"/>ls </span></span></span>le Group<span class=\"_ _1\"/>e s\u2019attend<span class=\"_ _7\"/> \u00e0 une bais<span class=\"_ _1\"/>se impo<span class=\"_ _1\"/>rtante de l<span class=\"_ _1\"/>a capa<span class=\"_ _1\"/>cit\u00e9 du cr<span class=\"_ _1\"/>\u00e9anci<span class=\"_ _1\"/>er \u00e0 resp<span class=\"_ _1\"/>ecter ses <span class=\"lscf\">o<span class=\"_ _1\"/>bligations</span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws11a\">Une <span class=\"lscf ws110\">d\u00e9t\u00e9rioration importante <span class=\"_ _1\"/>effective ou attendue dans<span class=\"_ _1\"/> les r\u00e9sultats op\u00e9rationnels<span class=\"_ _1\"/> du <span class=\"lsd5 ws94\">d\u00e9b<span class=\"_ _13\"/>it<span class=\"_ _13\"/>eur<span class=\"_ _13\"/><span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es importants actuels<span class=\"_ _1\"/> ou attendus da<span class=\"_ _1\"/>ns l\u2019environnement r\u00e9gula<span class=\"_ _1\"/>toire, \u00e9conomique ou <span class=\"_ _1\"/>technologique du </span></span>d\u00e9biteur r\u00e9sultant en <span class=\"_ _1\"/>une baisse significative de <span class=\"_ _1\"/>ses capacit\u00e9s \u00e0 respe<span class=\"_ _1\"/>cter ses obligations. La m\u00eame m\u00e9thodologie<span class=\"_ _1\"/> est appliqu\u00e9e pour l<span class=\"_ _1\"/>es actifs sur contrat<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Pour les actifs au co\u00fb<span class=\"_ _1\"/>t amorti, les <span class=\"_ _1\"/>actifs sur contrats et le<span class=\"_ _1\"/>s cr\u00e9ances de leasing,<span class=\"_ _1\"/> les provisions pour pe<span class=\"_ _1\"/>rte de valeur sont <span class=\"lsd5 ws129\">compt<span class=\"_ _13\"/>a<span class=\"_ _13\"/>bil<span class=\"_ _13\"/>is\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e </span>compte de r\u00e9sultats. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9pr\u00e9cie<span class=\"_ _1\"/> totalement un actif financi<span class=\"_ _1\"/>er quand il existe de<span class=\"_ _1\"/>s informations indiquant qu<span class=\"_ _1\"/>e le d\u00e9biteur est dan<span class=\"_ _1\"/>s des difficult\u00e9s financ<span class=\"_ _1\"/>i\u00e8res s\u00e9v\u00e8res et qu\u2019il n\u2019y <span class=\"_ _1\"/>a de perspectives <span class=\"_ _1\"/>r\u00e9alistes de recouvrement pa<span class=\"_ _1\"/>r exemple d\u00e8s que<span class=\"_ _1\"/> le d\u00e9biteur a \u00e9t<span class=\"_ _1\"/>\u00e9 mis en liquidation, <span class=\"_ _1\"/>es<span class=\"lsd3 ws118\">t entr\u00e9 da<span class=\"_ _1\"/>ns un<span class=\"_ _1\"/>e </span>proc\u00e9dure de faillite ou, po<span class=\"_ _1\"/>ur les cr\u00e9ances com<span class=\"_ _1\"/>merciales, quand les <span class=\"_ _1\"/>montants sont consid\u00e9r\u00e9s <span class=\"_ _1\"/>comme irr\u00e9couvrables par d<span class=\"_ _1\"/>es agences de recouvrem<span class=\"_ _1\"/>ent ext<span class=\"_ _1\"/>ernes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers d\u00e9p<span class=\"_ _1\"/>r\u00e9ci\u00e9s p<span class=\"_ _1\"/>euvent <span class=\"_ _1\"/>encore f<span class=\"_ _1\"/>aire l\u2019obj<span class=\"_ _1\"/>et d\u2019ef<span class=\"_ _1\"/>forts d<span class=\"_ _1\"/>e recouvr<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>suivant le<span class=\"_ _1\"/>s proc\u00e9<span class=\"_ _1\"/>dures de<span class=\"_ _1\"/> recouvr<span class=\"_ _1\"/>ement<span class=\"ls1 ws0\"> <span class=\"lscf ws113\">d<span class=\"_ _1\"/>u groupe. Toute </span></span>r\u00e9cup\u00e9r<span class=\"_ _1\"/>atio<span class=\"ws118\">n es<span class=\"_ _1\"/>t reprise a<span class=\"_ _1\"/>u comp<span class=\"_ _1\"/>te de r<span class=\"_ _1\"/>\u00e9sultat.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span>Crit<span class=\"_ _13\"/>\u00e8res destin\u00e9s \u00e0<span class=\"_ _13\"/> la comptabi<span class=\"_ _13\"/>lisatio<span class=\"_ _13\"/>n initiale et \u00e0<span class=\"_ _13\"/> la d\u00e9<span class=\"ls1 ws0\">-<span class=\"ls10a ws15d\">comptabilis<span class=\"_ _1\"/>ation de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et passifs fin<span class=\"_ _7\"/>anciers </span></span>Les instruments finan<span class=\"_ _1\"/>ciers ne sont comptabil<span class=\"_ _1\"/>is\u00e9s qu'\u00e0 partir du mom<span class=\"_ _1\"/>ent o\u00f9 le Groupe s'eng<span class=\"_ _1\"/>age \u00e0 respecter le<span class=\"lsd1 ws114\">u<span class=\"_ _1\"/>rs modalit\u00e9s contractuelles. Les </span>acquisitions et ventes <span class=\"_ _1\"/>d'actifs financiers r\u00e9guli\u00e8res (\u00ab <span class=\"_ _1\"/>spot \u00bb) sont com<span class=\"_ _1\"/>ptabilis\u00e9es \u00e0 leur date<span class=\"_ _1\"/> de r\u00e8glement. <span class=\"ls1 ws0\"> </span>Les actifs financiers (<span class=\"_ _1\"/>ou une partie de c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">ci) sont<span class=\"_ _1\"/> d\u00e9comp<span class=\"_ _1\"/>tabilis\u00e9s l<span class=\"_ _1\"/>orsque l<span class=\"_ _1\"/>es droit<span class=\"_ _1\"/>s contra<span class=\"_ _1\"/>ctuels g<span class=\"_ _1\"/>\u00e9n\u00e9ran<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"lsdd ws125\">les<span class=\"_ _13\"/> flux<span class=\"_ _13\"/> de tr<span class=\"_ _13\"/>\u00e9sor<span class=\"_ _13\"/>erie<span class=\"_ _13\"/> des ac<span class=\"_ _13\"/>tifs </span></span></span></span>financiers expirent. <span class=\"ls1 ws0\"> </span>Pour les placements <span class=\"_ _1\"/>en titres repr\u00e9sentant<span class=\"_ _1\"/> des capitaux propres, le<span class=\"_ _1\"/>s r\u00e9\u00e9valuations \u00e0 la jus<span class=\"_ _1\"/>te valeur accumul\u00e9e<span class=\"_ _1\"/>s par le biais de<span class=\"_ _1\"/>s autres \u00e9l\u00e9ments du r\u00e9sultat global sont reclass\u00e9es en r\u00e9sultats report<span class=\"lsd4 ws94\">\u00e9s l<span class=\"_ _13\"/>ors<span class=\"_ _13\"/> de leu<span class=\"_ _13\"/>r d\u00e9<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span></span></span>Les pass<span class=\"_ _1\"/>ifs fina<span class=\"_ _1\"/>nciers (o<span class=\"_ _1\"/>u une pa<span class=\"_ _1\"/>rtie de ceu<span class=\"_ _1\"/>x<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci) sont d\u00e9comp<span class=\"_ _1\"/>tabilis\u00e9s quand l'obliga<span class=\"_ _1\"/>tion sp\u00e9cifi\u00e9e dans l<span class=\"_ _1\"/>e contrat est lib\u00e9r\u00e9e, annul\u00e9<span class=\"_ _1\"/>e ou \u00e9chue. La </span></span>diff\u00e9rence entre la valeu<span class=\"_ _1\"/>r comptable du pas<span class=\"_ _1\"/>sif financier d\u00e9<span class=\"ls1 ws0\">-<span class=\"lsd5 ws94\">com<span class=\"_ _13\"/>pta<span class=\"_ _13\"/>bi</span></span>lis<span class=\"_ _13\"/>\u00e9e et les m<span class=\"_ _1\"/>ontants payables ou <span class=\"_ _1\"/>pay\u00e9s, y compris des a<span class=\"_ _1\"/>ctifs autres que le ca<span class=\"_ _1\"/>sh transf\u00e9r\u00e9s ou des d<span class=\"_ _1\"/>ettes assum\u00e9es, est <span class=\"_ _1\"/>enregistr\u00e9e au compt<span class=\"_ _1\"/>e de r\u00e9sultats. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Juste valeur des<span class=\"_ _13\"/> instrum<span class=\"_ _13\"/>ents fina<span class=\"_ _13\"/>nciers<span class=\"_ _13\"/> Les m\u00e9tho<span class=\"_ _1\"/>des et<span class=\"_ _1\"/> hypoth<span class=\"_ _1\"/>\u00e8ses suiva<span class=\"_ _1\"/>ntes on<span class=\"_ _1\"/>t \u00e9t\u00e9 ut<span class=\"_ _1\"/>ilis\u00e9es po<span class=\"_ _1\"/>u<span class=\"lscf ws110\">r estimer la j<span class=\"_ _1\"/>uste valeur des inst<span class=\"_ _1\"/>ruments financiers : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les participation<span class=\"_ _1\"/>s dans des soci\u00e9t\u00e9s no<span class=\"_ _1\"/>n cot\u00e9es, la juste v<span class=\"_ _1\"/>aleur est estim\u00e9e pa<span class=\"_ _1\"/>r r\u00e9f\u00e9rence \u00e0 des <span class=\"_ _1\"/>transactions de v<span class=\"lsd3 ws121\">en<span class=\"_ _1\"/>tes </span></span>r\u00e9centes d<span class=\"_ _7\"/>e ces soci\u00e9t<span class=\"_ _1\"/>\u00e9s non cot<span class=\"_ _1\"/>\u00e9es et,<span class=\"_ _1\"/> en l\u2019ab<span class=\"_ _1\"/>sence d<span class=\"_ _1\"/>e telle<span class=\"_ _1\"/>s transa<span class=\"_ _1\"/><span class=\"lsd1 ws114\">ctions, sur la base de diff\u00e9rentes techniques d'\u00e9valua<span class=\"_ _1\"/>tion, </span>comme l'actualisation de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie futurs et la m<span class=\"_ _1\"/>\u00e9thode des <span class=\"ws118\">multiples</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les dettes \u00e0 long<span class=\"_ _1\"/> terme \u00e0 taux va<span class=\"_ _1\"/>riable, le co\u00fbt amor<span class=\"_ _1\"/>ti est suppos\u00e9 correspondr<span class=\"_ _1\"/>e approximativement \u00e0 la<span class=\"_ _1\"/> j<span class=\"lsdd ws11b\">uste<span class=\"_ _13\"/> </span><span class=\"ws118\">valeur<span class=\"sc5 ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les dettes \u00e0 long<span class=\"_ _1\"/> terme \u00e0 taux fix<span class=\"_ _1\"/>e, la juste valeur <span class=\"_ _1\"/>est d\u00e9termin\u00e9e sur la<span class=\"_ _1\"/> base de la valeur d<span class=\"_ _1\"/>e march\u00e9 lors qu\u2019ell<span class=\"_ _1\"/><span class=\"lsd4 ws94\">e es<span class=\"_ _13\"/>t </span></span>disponible et sinon <span class=\"_ _1\"/>sur base des flux de <span class=\"_ _1\"/>tr\u00e9sorerie futurs <span class=\"ws118\">actual<span class=\"_ _1\"/>is\u00e9s</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Concernant les produits d\u00e9riv\u00e9s, les justes</span><span class=\"ff4d\"> <span class=\"lsd3 ws118\">valeu<span class=\"_ _1\"/>rs ont <span class=\"_ _1\"/>\u00e9t\u00e9 esti<span class=\"_ _1\"/>m\u00e9es s<span class=\"_ _1\"/>oit en pr<span class=\"_ _1\"/>enant en<span class=\"_ _1\"/> compte l<span class=\"_ _1\"/>a valeu<span class=\"_ _1\"/>r cot\u00e9<span class=\"_ _1\"/>e sur un<span class=\"_ _1\"/> march\u00e9 a<span class=\"_ _1\"/>ctif, </span></span>soit, si cette valeur n\u2019est pas dispo<span class=\"_ _1\"/>nible, \u00e0 l'aide de diff\u00e9rentes techniques d'\u00e9valua<span class=\"_ _1\"/>tion, en particulier l'actualisation des flux de tr\u00e9so<span class=\"_ _1\"/>rerie f<span class=\"_ _1\"/>uturs<span class=\"_ _1\"/>.Crit<span class=\"_ _13\"/>\u00e8res pour la<span class=\"_ _13\"/> compensation des<span class=\"_ _13\"/> actifs<span class=\"_ _13\"/> et passifs<span class=\"_ _13\"/> financiers<span class=\"_ _13\"/> En pr\u00e9sence d'un droi<span class=\"_ _1\"/>t l\u00e9galement ex\u00e9cutoire <span class=\"_ _1\"/>de compensation pour<span class=\"_ _1\"/> les actifs et pa<span class=\"_ _1\"/>ssifs financiers comptabilis\u00e9s e<span class=\"_ _1\"/>t dans le c<span class=\"lsd5 ws129\">as o\u00f9 l<span class=\"_ _13\"/>e G<span class=\"_ _13\"/>ro<span class=\"_ _13\"/>upe<span class=\"_ _13\"/> a </span>l\u2019intention de simultan\u00e9ment r\u00e9gler le pas<span class=\"_ _1\"/>sif et <span class=\"lsd3 ws118\">la vent<span class=\"_ _1\"/>e de l'ac<span class=\"_ _1\"/>tif ou a<span class=\"_ _1\"/> l\u2019inten<span class=\"_ _1\"/>tion de p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oc\u00e9der<span class=\"_ _1\"/> au r\u00e8gl<span class=\"_ _1\"/>ement su<span class=\"_ _1\"/>r une ba<span class=\"_ _1\"/>se nette,<span class=\"_ _1\"/> l'ensem<span class=\"_ _1\"/>ble d<span class=\"_ _1\"/>es actifs </span>et pass<span class=\"_ _1\"/>ifs finan<span class=\"_ _7\"/>ciers li\u00e9s <span class=\"_ _1\"/>sont co<span class=\"_ _1\"/>mpens\u00e9<span class=\"_ _1\"/>s. <span class=\"ls1\"> </span>Annexe 32.5.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Actifs et passifs valoris\u00e9s \u00e0 la juste valeur<span class=\"ff4d fs3e\"> </span></span>Les instruments finan<span class=\"_ _1\"/>ciers valoris\u00e9s \u00e0 la juste val<span class=\"_ _1\"/>eur sont repris dans<span class=\"_ _1\"/> le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span></span>de<span class=\"_ _1\"/>ssous en fonction <span class=\"_ _1\"/>de la technique d\u2019\u00e9val<span class=\"_ _1\"/>uation utilis\u00e9e. La hi\u00e9rarch<span class=\"_ _1\"/>ie entre<span class=\"_ _1\"/> les tech<span class=\"_ _1\"/>niques r<span class=\"_ _1\"/>efl\u00e8te l\u2019<span class=\"_ _1\"/>importanc<span class=\"_ _1\"/>e des <span class=\"_ _1\"/>donn\u00e9es u<span class=\"_ _1\"/>tilis\u00e9es<span class=\"_ _1\"/> lors de<span class=\"_ _1\"/> l\u2019\u00e9valua<span class=\"_ _1\"/>tion<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Niveau 1<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lscf ws110\">: valeurs de cotation<span class=\"_ _1\"/>s (non ajust<span class=\"ls1 ws0\">\u00e9</span>es) dan<span class=\"_ _1\"/>s des march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">s a<span class=\"_ _1\"/>ctifs p<span class=\"_ _1\"/>our de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et <span class=\"lsd5 ws129\">pass<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> i<span class=\"_ _13\"/>den<span class=\"_ _13\"/>tiq<span class=\"_ _13\"/>ue<span class=\"_ _13\"/>s</span><span class=\"ff54 ls1\">\u202f</span><span class=\"lsd1 ws11a\">; </span><span class=\"ls1\"> </span></span></span></span></span>Niveau 2<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws110\">valuation pour lesquelles tout<span class=\"_ _1\"/>es les donn<span class=\"ls1 ws0\">\u00e9</span>es ayant un <span class=\"_ _1\"/>effet significatif sur la<span class=\"_ _1\"/> juste valeur sont ob<span class=\"_ _1\"/>servables pour l\u2019<span class=\"_ _1\"/>actif ou le </span></span></span></span>passif, de mani\u00e8re di<span class=\"_ _1\"/>recte ou indirecte<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>Niveau 3<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws113\">valuation po<span class=\"ws110\">ur lesquelles toutes les do<span class=\"_ _1\"/>nn<span class=\"ls1 ws0\">\u00e9</span>es ayant un effet <span class=\"_ _1\"/>significatif sur la ju<span class=\"_ _1\"/>ste valeur ne sont pa<span class=\"_ _1\"/>s bas\u00e9es sur des </span></span></span></span></span>donn\u00e9es de march\u00e9<span class=\"_ _1\"/> observables. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tient des instruments financie<span class=\"_ _1\"/>rs class\u00e9s dans les Niveaux 1, 2 et 3<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Les techniques <span class=\"_ _13\"/>de valorisation pour<span class=\"ls1 ws0\"> </span><span class=\"ws114\">mesurer la juste valeur des instru<span class=\"_ _1\"/>ments de Niveau 2 sont les su<span class=\"_ _1\"/>ivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Autres d<span class=\"_ _1\"/>\u00e9riv\u00e9s en<span class=\"_ _1\"/> Niveau 2<span class=\"_ _1\"/> </span>Les autr<span class=\"_ _1\"/>es d\u00e9riv\u00e9<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent p<span class=\"_ _1\"/>rincipalem<span class=\"_ _7\"/>ent les swap<span class=\"_ _1\"/>s de tau<span class=\"_ _1\"/>x d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eats et d<span class=\"_ _1\"/>e devises<span class=\"_ _1\"/> (IRCS) d<span class=\"_ _1\"/>ans lesqu<span class=\"_ _1\"/>els le G<span class=\"_ _1\"/>roupe e<span class=\"_ _1\"/>st e<span class=\"lsd1 ws119\">ntr\u00e9 en vue</span>de r\u00e9duire les fluctu<span class=\"_ _1\"/>ations de taux et d<span class=\"_ _1\"/>e change de certains d<span class=\"_ _1\"/>e ses emprunts \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">terme. L<span class=\"_ _1\"/>es just<span class=\"_ _1\"/>es val<span class=\"_ _1\"/>eurs de c<span class=\"_ _1\"/>es in<span class=\"lsd1 ws119\">struments sont </span></span></span>d\u00e9termin\u00e9es en actuali<span class=\"_ _1\"/>sant les flux f<span class=\"_ _1\"/>uturs contractuellement attend<span class=\"_ _1\"/>us sur base des <span class=\"_ _1\"/>courbes de taux d\u2019i<span class=\"_ _1\"/>nt\u00e9r\u00eats pour ces devise<span class=\"_ _1\"/><span class=\"lsd4 ws94\">s et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> taux </span>de change qui sont ob<span class=\"_ _1\"/>servables sur de<span class=\"_ _1\"/>s march\u00e9s liquides. \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Emprunts non</span><span class=\"ff4d\">-<span class=\"lscf ws118\">subordonn\u00e9s </span></span>Les emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">subordonn\u00e9s sont reconnus<span class=\"_ _1\"/> au co\u00fbt amorti. L<span class=\"_ _1\"/>eurs justes valeurs,<span class=\"_ _1\"/> calcul\u00e9es de mani<span class=\"_ _1\"/>\u00e8re s\u00e9par\u00e9e, ont \u00e9t\u00e9<span class=\"_ _1\"/> obtenues en </span></span>actualisant les taux d\u2019in<span class=\"_ _1\"/>t\u00e9r\u00eats auxquels le G<span class=\"_ _1\"/>roupe peut emprunte<span class=\"_ _1\"/>r au 31 d\u00e9cembre 2022<span class=\"_ _1\"/> pour des empr<span class=\"_ _1\"/>unts similaires avec d<span class=\"_ _1\"/>es m<span class=\"lsd2 ws115\">aturit\u00e9<span class=\"_ _1\"/>s </span>identiques.L<span class=\"lsd3 ws121\">es <span class=\"lsd1 ws11a\">instrument<span class=\"lsd9 ws11e\">s <span class=\"lsd2 ws115\">fina<span class=\"_ _1\"/>ncier<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lsd9 ws11e\">class\u00e9<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd1 ws114\">niveau 3 <span class=\"lsda\">sont</span></span> <span class=\"lsd1 ws11a\">\u00e9valu\u00e9</span>s <span class=\"lscf ws118\">\u00e0 <span class=\"lsd4 ws128\">leur<span class=\"_ _13\"/></span></span> <span class=\"lsd3 ws118\">juste <span class=\"_ _1\"/>valeur su<span class=\"_ _1\"/>r la base<span class=\"_ _1\"/> des so<span class=\"_ _1\"/>rties de<span class=\"_ _1\"/> tr\u00e9sor<span class=\"_ _1\"/>erie dans d<span class=\"_ _1\"/>iff\u00e9re<span class=\"_ _1\"/>nts sc\u00e9na<span class=\"_ _1\"/>rios, <span class=\"_ _1\"/>cha<span class=\"lscf\">que </span></span></span></span></span></span></span></span></span>sc\u00e9nario<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">\u00e9tant pond\u00e9r\u00e9 en f<span class=\"_ _1\"/>onction de sa probabil<span class=\"_ _1\"/>it\u00e9 <span class=\"lsd1 ws114\">de survenance</span><span class=\"lsd5\">. Le<span class=\"_ _13\"/>s<span class=\"_ _13\"/> p<span class=\"_ _13\"/>ond\u00e9<span class=\"_ _13\"/>r<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>ons<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">sont so<span class=\"_ _1\"/>it bas\u00e9<span class=\"_ _1\"/>es <span class=\"_ _1\"/>sur des<span class=\"_ _1\"/> donn\u00e9<span class=\"_ _1\"/>es sta<span class=\"_ _1\"/>tistiq<span class=\"_ _1\"/>ues qui<span class=\"_ _1\"/> sont t<span class=\"_ _1\"/>r\u00e8s </span></span></span></span></span>stables dans le temp<span class=\"_ _1\"/>s, soit bas\u00e9es <span class=\"_ _1\"/>sur la meilleure estimation d<span class=\"_ _1\"/>e Proximus de la su<span class=\"_ _1\"/>rvenance du sc\u00e9nario. La jus<span class=\"_ _1\"/>te valeur de l<span class=\"lsd2 ws117\">'in<span class=\"_ _1\"/>strumen<span class=\"_ _7\"/>t <span class=\"_ _13\"/>est tr\u00e8s </span>d\u00e9pendante mais p<span class=\"_ _1\"/>roportionnelle aux var<span class=\"_ _1\"/>iations de<span class=\"lsd9 ws130\">s sor<span class=\"_ _1\"/>ties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie e<span class=\"_ _1\"/>stim\u00e9<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice comptable<span class=\"ls1 ws0\"> : </span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FVOCI</span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _3d\"> </span>2 <span class=\"_ _32\"> </span> <span class=\"_ _64\"> </span>2 <span class=\"_ _9b\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _30\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _6c\"> </span> <span class=\"_ _40\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _3e\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas <span class=\"ls1 ws0\">int\u00e9r\u00eats <span class=\"_ _f1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _3d\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _43\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">2.239<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> </span></span>1.887<span class=\"ls1 ws0\"> <span class=\"_ _a1\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d9\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _78\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">352</span> <span class=\"_ _d6\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _6f\"> </span> <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _60\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Obligations non su<span class=\"_ _13\"/>bordonn\u00e9es, \u00e0 l'exc<span class=\"_ _13\"/>eption de leurs 19.2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c0\"> </span></span></span>100<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span> <span class=\"_ _39\"> </span><span class=\"lsfc ws14a\">99</span> <span class=\"_ _3e\"> </span> </span>d\u00e9riv\u00e9s incorpor\u00e9s \"<span class=\"_ _13\"/>non \u00e9troitement<span class=\"_ _13\"/> li\u00e9s\".<span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1 <span class=\"_ _74\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _a4\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">477<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _6f\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _cd\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _56\"> </span></span>FVTPL <span class=\"_ _3d\"> </span>3 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice <span class=\"ls100 ws14e\">comptable<span class=\"ls1 ws0\"> <span class=\"_ _13\"/>: </span></span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _187\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _f1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _da\"> </span>FVTPL <span class=\"_ _33\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span></span><span class=\"ls111\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _cb\"> </span> </span></span>2.456<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _74\"> </span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">423</span> <span class=\"_ _dc\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span></span>32.1<span class=\"ls1 ws0\"> <span class=\"_ _d6\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _74\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _dc\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _9b\"> </span>1 <span class=\"_ _9b\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _43\"> </span></span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-5": {
   "value": "Instruments financiers  Classifi<span class=\"_ _13\"/>cation <span class=\"ls1 ws0\"> </span>Le Groupe classe les<span class=\"_ _1\"/> actifs financiers dans le<span class=\"_ _1\"/>s cat\u00e9gories suivantes :<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais des au<span class=\"_ _1\"/>tres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"_ _1\"/> (FVTOCI) ; ou <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Au co\u00fbt amorti. </span><span class=\"ff4d\"> </span></span>Le Groupe classe les passifs financier<span class=\"lscf ws110\">s dan<span class=\"_ _1\"/>s les cat\u00e9gories su<span class=\"_ _1\"/>ivantes : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">A<span class=\"lscf ws110\">u co\u00fbt amorti. </span> </span></span>Actifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9termine l<span class=\"_ _1\"/>a classification des act<span class=\"_ _1\"/>ifs financiers lors de la <span class=\"_ _1\"/>comptabilisation in<span class=\"_ _1\"/>itiale. L<span class=\"ls1 ws0\">a <span class=\"lsd1 ws119\">classification se fait en <span class=\"_ _13\"/>fonction du mod\u00e8le </span></span>\u00e9conomique que le<span class=\"_ _1\"/> Groupe suit pour la <span class=\"_ _1\"/>gestion des actifs financi<span class=\"_ _1\"/>ers (d\u00e9tention en vu<span class=\"_ _1\"/>e \u00e0 la fois de la<span class=\"_ _1\"/> perception de flux de<span class=\"_ _1\"/> t<span class=\"lsd3 ws123\">r\u00e9sore<span class=\"_ _1\"/>rie contra<span class=\"_ _1\"/>ctuels et </span>par la vente d\u2019actifs financiers ; d\u00e9t<span class=\"_ _1\"/>ention en vue de perc<span class=\"lscf ws110\">evoir le<span class=\"_ _1\"/>s flux de tr\u00e9sorerie con<span class=\"_ _1\"/>tractuels et autres) et<span class=\"_ _1\"/> des caract\u00e9ristiques de<span class=\"_ _1\"/>s flux de </span>tr\u00e9soreri<span class=\"_ _1\"/>e contra<span class=\"_ _1\"/>ctuels <span class=\"_ _1\"/>de l\u2019actif f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>r (test \u00ab S<span class=\"_ _7\"/>PPI \u00bb c\u2019est<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">d<span class=\"_ _1\"/>ire, que les conditions contractuelles d<span class=\"_ _1\"/>e l\u2019actif financier donnent lieu \u00e0 des flux de </span></span>tr\u00e9soreri<span class=\"_ _1\"/>e <span class=\"lscf ws110\">qui correspondent <span class=\"_ _1\"/>uniquement \u00e0 des r<span class=\"_ _1\"/>emboursements de<span class=\"_ _1\"/> principal et \u00e0 des verse<span class=\"_ _1\"/>ments d\u2019int\u00e9r\u00eats sur le pr<span class=\"_ _1\"/>incipal restant d\u00fb). <span class=\"ls1 ws0\"> </span></span>Si un actif financier<span class=\"_ _1\"/> ne repr\u00e9sentant pas de<span class=\"_ _1\"/>s capitaux propres <span class=\"_ _1\"/>\u00e9choue au test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, le Groupe le <span class=\"_ _1\"/>classe \u00e0 la just<span class=\"_ _1\"/>e valeur<span class=\"ls1 ws0\"> </span>par le biais du<span class=\"_ _1\"/> r\u00e9sultat net. S\u2019il passe le test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, il est alor<span class=\"_ _1\"/>s soit class\u00e9 au co\u00fbt amo<span class=\"_ _1\"/>rti si le test du mo<span class=\"_ _1\"/>d\u00e8le de d\u00e9tenti<span class=\"lsd3 ws118\">on <span class=\"_ _1\"/>en vue <span class=\"_ _1\"/>de la p<span class=\"_ _1\"/>erception<span class=\"_ _1\"/> des flux<span class=\"_ _1\"/> de tr<span class=\"_ _1\"/>\u00e9sorerie </span>contractuels est valid\u00e9 ou <span class=\"_ _1\"/>sinon \u00e0 la j<span class=\"_ _1\"/>uste valeur par le biai<span class=\"_ _1\"/>s des autres \u00e9l\u00e9men<span class=\"_ _1\"/>ts du r\u00e9sultat global pou<span class=\"_ _1\"/>r autant que le<span class=\"_ _1\"/> test du mod\u00e8le de l<span class=\"_ _1\"/>a d\u00e9tention<span class=\"_ _1\"/> en vu<span class=\"_ _1\"/>e de la p<span class=\"_ _1\"/>erceptio<span class=\"_ _1\"/>n \u00e0 la f<span class=\"_ _1\"/>ois de flu<span class=\"_ _1\"/>x de tr<span class=\"_ _1\"/>\u00e9sorerie <span class=\"_ _1\"/>contr<span class=\"_ _1\"/>actuels <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> vente d\u2019a<span class=\"_ _1\"/>ctifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/>soit r\u00e9us<span class=\"_ _1\"/>si. <span class=\"ls1 ws0\"> </span>Pour les actifs financi<span class=\"_ _1\"/>ers repr\u00e9sentant des capi<span class=\"_ _1\"/>taux propres autres qu<span class=\"_ _1\"/>e des participations dan<span class=\"_ _1\"/>s des filiales, entreprises a<span class=\"_ _1\"/>ss<span class=\"lsd3 ws118\">oci\u00e9s ou <span class=\"_ _1\"/>coentre<span class=\"_ _1\"/>prises, le </span>Groupe choisit de mani<span class=\"_ _1\"/>\u00e8re irr\u00e9vocable l<span class=\"lsd2 ws0\">or<span class=\"_ _1\"/>s de l\u2019en<span class=\"_ _1\"/>regis<span class=\"_ _1\"/>tremen<span class=\"_ _1\"/>t initial<span class=\"_ _1\"/> (instrum<span class=\"_ _1\"/>ent pa<span class=\"_ _1\"/>r instr<span class=\"_ _1\"/>ument)<span class=\"_ _1\"/> leur d<span class=\"_ _1\"/>\u00e9signatio<span class=\"_ _1\"/>n pou<span class=\"_ _1\"/>r \u00eatre c<span class=\"_ _1\"/>lass\u00e9s co<span class=\"_ _1\"/>mme FV<span class=\"_ _7\"/>TOCI </span>ou FVTPL. <span class=\"ls1 ws0\"> </span>Les instruments de ca<span class=\"_ _1\"/>pitaux propres d\u00e9tenus<span class=\"_ _1\"/> en vue de la sp\u00e9<span class=\"_ _1\"/>culation (au sens comptable) <span class=\"_ _1\"/>sont toujours d\u00e9sign\u00e9<span class=\"_ _1\"/>s comme FVTPL. <span class=\"ls1 ws0\"> </span>Passi<span class=\"_ _13\"/>fs fin<span class=\"ls106 ws154\">anci<span class=\"_ _13\"/>ers <span class=\"ls1 ws0\"> </span></span>Les passifs financiers son<span class=\"_ _1\"/>t \u00e9valu\u00e9s au co\u00fbt<span class=\"_ _1\"/> amorti sauf s\u2019ils doiven<span class=\"_ _1\"/>t \u00eatre \u00e9valu\u00e9s \u00e0<span class=\"_ _1\"/> leur FVTPL (comme l<span class=\"_ _1\"/>es instruments con<span class=\"_ _1\"/>sid<span class=\"lsd4 ws118\">\u00e9r<span class=\"_ _13\"/>\u00e9s c<span class=\"_ _13\"/>omm<span class=\"_ _13\"/>e no<span class=\"_ _13\"/>n </span>d\u00e9tenus <span class=\"_ _1\"/>en vue d<span class=\"_ _1\"/>e couv<span class=\"_ _1\"/>erture ou<span class=\"_ _1\"/> les inst<span class=\"_ _1\"/>rument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s) o<span class=\"_ _1\"/>u si l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e a opt\u00e9 po<span class=\"_ _1\"/>ur l\u2019\u00e9v<span class=\"_ _1\"/>aluation<span class=\"_ _1\"/> \u00e0 la <span class=\"_ _1\"/>FVTP<span class=\"lse6 ws12f\">L.<span class=\"ls1 ws0\"> </span></span>Evaluati<span class=\"_ _13\"/>on <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs finan<span class=\"_ _13\"/>cier<span class=\"_ _13\"/>s \u00e0 la FVTOCI<span class=\"_ _13\"/> </span><span class=\"ff4d\"> </span></span>Les placements dans d<span class=\"_ _1\"/>es instruments de c<span class=\"_ _1\"/>apitaux propres d\u00e9sign\u00e9<span class=\"_ _1\"/>s \u00e0 la FVTOCI sont \u00e9v<span class=\"_ _1\"/>alu\u00e9s initialement \u00e0 leur j<span class=\"_ _1\"/>uste valeur ma<span class=\"lsd3 ws123\">jor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de </span>transaction directemen<span class=\"_ _1\"/>t attribuables. Ils sont \u00e9valu<span class=\"_ _1\"/>\u00e9s ult\u00e9rieurement \u00e0 leu<span class=\"_ _1\"/>r juste valeur av<span class=\"_ _1\"/>ec les gains et pertes r\u00e9<span class=\"_ _1\"/>sultant des variations d<span class=\"_ _1\"/>e la juste valeur reconnus parmi l<span class=\"_ _1\"/>es autres \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat global, sans <span class=\"_ _1\"/>recyclage subs\u00e9quent dan<span class=\"_ _1\"/>s le compte de r\u00e9sultats<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les r\u00e9\u00e9valuations accumul\u00e9es lors de la<span class=\"_ _1\"/> cession ou d<span class=\"lscf ws110\">u r\u00e8glem<span class=\"_ _1\"/>ent d\u2019instruments repr\u00e9sen<span class=\"_ _1\"/>tant des capitaux propres comp<span class=\"_ _1\"/>tabilis\u00e9s \u00e0 la FV<span class=\"_ _1\"/>TOCI sont </span>reclass<span class=\"_ _1\"/>\u00e9s vers l<span class=\"_ _1\"/>es r\u00e9sulta<span class=\"_ _1\"/>ts repo<span class=\"_ _1\"/>rt\u00e9s. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas d\u2019autres placements<span class=\"_ _1\"/> \u00e9valu\u00e9s \u00e0 la FVTOCI<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les divid<span class=\"_ _1\"/>endes p<span class=\"_ _1\"/>er\u00e7us so<span class=\"_ _1\"/>nt reco<span class=\"_ _1\"/>nnus dan<span class=\"_ _1\"/>s le com<span class=\"_ _1\"/>pte de <span class=\"_ _1\"/>r\u00e9su<span class=\"lsd2 ws115\">lta<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e9val<span class=\"_ _13\"/>u\u00e9s au<span class=\"_ _13\"/> co\u00fbt amo<span class=\"_ _13\"/>rti </span><span class=\"ff4d\"> </span></span>Les actifs financiers aut<span class=\"_ _1\"/>res que les cr\u00e9ance<span class=\"_ _1\"/>s commerciales (clients) <span class=\"_ _1\"/>et les passifs au co\u00fbt amo<span class=\"_ _1\"/>rti sont comptabil<span class=\"_ _1\"/>is\u00e9s initial<span class=\"lsd1 ws114\">ement \u00e0 leur juste valeur </span>major\u00e9e ou minor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de transa<span class=\"_ _1\"/>ction <span class=\"lsd3 ws118\">directem<span class=\"_ _1\"/>ent att<span class=\"_ _1\"/>ribuabl<span class=\"_ _1\"/>es. Les c<span class=\"_ _1\"/>r\u00e9ances<span class=\"_ _1\"/> commer<span class=\"_ _1\"/>ciales so<span class=\"_ _1\"/>nt \u00e9valu\u00e9e<span class=\"_ _1\"/>s \u00e0 leur<span class=\"_ _1\"/> prix d<span class=\"_ _1\"/>e transact<span class=\"_ _1\"/>ion </span>lorsqu\u2019elles ne comport<span class=\"_ _1\"/>ent pas une compos<span class=\"_ _1\"/>ante de financement i<span class=\"_ _1\"/>mportante.<span class=\"ls1 ws0\"> </span>Ces instruments finan<span class=\"_ _1\"/>ciers sont ult\u00e9rieurement <span class=\"_ _1\"/>\u00e9valu\u00e9s au co\u00fbt amor<span class=\"_ _1\"/>ti en utilisant la m\u00e9thode<span class=\"_ _1\"/> du taux d\u2019int\u00e9r\u00eat effec<span class=\"_ _1\"/>tif sous d\u00e9duction des per<span class=\"_ _1\"/>tes de valeu<span class=\"_ _1\"/>r, le ca<span class=\"_ _1\"/>s \u00e9ch\u00e9an<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e0 la F<span class=\"_ _13\"/>VTPL </span><span class=\"ff4d\"> </span></span>Les actif<span class=\"_ _7\"/>s et passif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers co<span class=\"_ _1\"/>mptabil<span class=\"_ _1\"/>is\u00e9s \u00e0<span class=\"_ _1\"/> la FV<span class=\"_ _1\"/>TPL sont<span class=\"_ _1\"/> \u00e9valu\u00e9s<span class=\"_ _1\"/> initi<span class=\"_ _1\"/>alemen<span class=\"_ _1\"/>t \u00e0 leu<span class=\"_ _1\"/>r juste<span class=\"_ _1\"/> valeur <span class=\"_ _1\"/>et les <span class=\"_ _1\"/>co\u00fbts de<span class=\"_ _1\"/> trans<span class=\"ws115\">a<span class=\"_ _1\"/>ctio<span class=\"lsd1 ws114\">n sont<span class=\"_ _1\"/> pris en charge </span></span>direct<span class=\"_ _1\"/>ement. L<span class=\"_ _1\"/>es gain<span class=\"_ _1\"/>s et p<span class=\"_ _1\"/>ertes r<span class=\"_ _1\"/>\u00e9alis\u00e9<span class=\"_ _1\"/>s ou non<span class=\"_ _1\"/> r\u00e9alis<span class=\"_ _1\"/>\u00e9s prove<span class=\"_ _1\"/>nant d<span class=\"_ _7\"/>es variations<span class=\"_ _1\"/> de la<span class=\"_ _1\"/> juste<span class=\"_ _1\"/> valeur d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s et pa<span class=\"_ _1\"/>ssifs f<span class=\"_ _1\"/><span class=\"lsd1 ws114\">inanciers sont repris dans le </span>r\u00e9sultat net consolid\u00e9<span class=\"_ _1\"/> de la p\u00e9riode au co<span class=\"_ _1\"/>urs de laquelle ils <span class=\"_ _1\"/>sont encourus. <span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">e Groupe n\u2019a pa<span class=\"_ _1\"/>s d\u00e9sign\u00e9 de dett<span class=\"_ _1\"/>es financi\u00e8res \u00e0 la FV<span class=\"_ _1\"/>TPL (option de jus<span class=\"_ _1\"/>te valeur). Les instrument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s sont \u00e9valu\u00e9s \u00e0 la<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lse6 ws12f\">FV<span class=\"_ _13\"/>TP<span class=\"_ _13\"/>L. </span> </span></span>Pertes de c<span class=\"_ _13\"/>r\u00e9dit att<span class=\"_ _13\"/>endues <span class=\"ls1 ws0\"> </span>Le Groupe applique l<span class=\"_ _1\"/>e mod\u00e8le de pr\u00e9vision<span class=\"_ _1\"/>s de pertes de cr<span class=\"_ _1\"/>\u00e9dit attendues. <span class=\"ls1 ws0\"> </span>Le mod\u00e8l<span class=\"_ _1\"/>e de pe<span class=\"_ _1\"/>rte <span class=\"lscf ws110\">de cr\u00e9dit <span class=\"_ _1\"/>attendue consid\u00e8re tou<span class=\"_ _1\"/>tes les pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de d<span class=\"_ _1\"/>\u00e9faut au cour<span class=\"_ _1\"/>s de la dur\u00e9e de vi<span class=\"_ _1\"/>e attendue<span class=\"ls1 ws0\"> </span><span class=\"ws118\">de </span></span>l\u2019instrument financier ou<span class=\"_ _1\"/> de pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de<span class=\"_ _1\"/> d\u00e9faut au cours de<span class=\"_ _1\"/>s 12 mois suiva<span class=\"_ _1\"/>nts (pertes de cr\u00e9dit<span class=\"ls1 ws0\"> p<span class=\"_ _1\"/><span class=\"lsd3 ws123\">r\u00e9vues sur 12<span class=\"_ _1\"/> mois) et </span></span>cela d\u00e9pendant de l\u2019au<span class=\"_ _1\"/>gmentation importante ou non<span class=\"_ _1\"/> du risque de <span class=\"_ _1\"/>cr\u00e9dit de l\u2019actif financ<span class=\"_ _1\"/>ier depuis sa comptabil<span class=\"_ _1\"/>isation initia<span class=\"lsd3 ws118\">le (mod<span class=\"_ _1\"/>\u00e8le g\u00e9n<span class=\"_ _1\"/>\u00e9ral de l<span class=\"_ _1\"/>a </span>perte d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> attendu<span class=\"_ _1\"/>e). <span class=\"ls1 ws0\"> </span>Le Groupe reconna\u00ee<span class=\"_ _1\"/>t des provisions pour pe<span class=\"_ _1\"/>rtes de valeur au <span class=\"_ _1\"/>titre de pertes de<span class=\"_ _1\"/> cr\u00e9dit attendues sur d<span class=\"_ _1\"/>es actifs financie<span class=\"_ _1\"/>rs \u00e9valu\u00e9s au co\u00fbt a<span class=\"_ _1\"/>morti. Le m\u00eame traitement <span class=\"_ _1\"/>est appliqu\u00e9 aux act<span class=\"_ _1\"/>ifs sur contrats r\u00e9sultant de<span class=\"_ _1\"/> l\u2019application de l\u2019IF<span class=\"_ _1\"/>RS 15 et les cr<span class=\"_ _1\"/>\u00e9ances de leasing et <span class=\"_ _1\"/>ce<span class=\"lsd5 ws129\">la<span class=\"_ _13\"/> m\u00ea<span class=\"_ _13\"/>me s<span class=\"_ _13\"/>\u2019il<span class=\"_ _13\"/>s ne<span class=\"_ _13\"/> so<span class=\"_ _13\"/>nt p<span class=\"_ _13\"/>as </span>consid\u00e9r\u00e9<span class=\"_ _1\"/>s <span class=\"lscf ws110\">comme actifs finan<span class=\"_ _1\"/>ciers. <span class=\"ls1 ws0\"> </span></span>A chaque<span class=\"_ _1\"/> date d<span class=\"_ _1\"/>e reportin<span class=\"_ _1\"/>g, la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 \u00e9v<span class=\"_ _1\"/>alue le<span class=\"_ _1\"/>s provis<span class=\"_ _1\"/>ions pou<span class=\"_ _1\"/>r pert<span class=\"_ _1\"/>es de val<span class=\"_ _1\"/>eur sur c<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Etant donn\u00e9 que le<span class=\"_ _1\"/> Groupe ne d\u00e9tient qu\u2019un m<span class=\"_ _1\"/>ontant limit\u00e9 de <span class=\"_ _1\"/>cr\u00e9ances commerciale<span class=\"_ _1\"/>s (clients) avec composant<span class=\"_ _1\"/>e financement, il appl<span class=\"_ _1\"/>ique une m\u00e9thode simplifi\u00e9e et <span class=\"_ _1\"/>\u00e9value les provisions pou<span class=\"_ _1\"/>r pertes de valeu<span class=\"_ _1\"/>r au montant des pe<span class=\"_ _1\"/>rtes de cr\u00e9dit atte<span class=\"_ _1\"/>ndues pour la du<span class=\"lsd4 ws94\">r\u00e9e de vi<span class=\"_ _13\"/>e pou<span class=\"_ _13\"/>r tou<span class=\"_ _13\"/>te<span class=\"_ _13\"/>s les </span>cr\u00e9ance<span class=\"_ _1\"/>s commer<span class=\"_ _1\"/>ciales, <span class=\"_ _1\"/>soit ind<span class=\"_ _1\"/>ividuellem<span class=\"_ _1\"/>ent ou<span class=\"_ _1\"/> collective<span class=\"_ _1\"/>ment, en<span class=\"_ _7\"/> tenant comp<span class=\"_ _1\"/>te des<span class=\"_ _1\"/> informa<span class=\"_ _1\"/>tions raiso<span class=\"_ _1\"/>nnables <span class=\"_ _1\"/>et justifi<span class=\"_ _1\"/>able<span class=\"lsd2 ws0\">s e<span class=\"_ _1\"/>t des p<span class=\"_ _1\"/>r\u00e9vis<span class=\"_ _1\"/>ions. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Pour les cr\u00e9ances de<span class=\"_ _1\"/><span class=\"lsd3 ws118\">s client<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">r\u00e9sidentiels</span> </span><span class=\"ws121\">et <span class=\"lsda ws114\">professi<span class=\"_ _13\"/>onnels<span class=\"lsd1 ws119\">, <span class=\"_ _13\"/>les principales info<span class=\"lscf ws110\">rmations prises en comp<span class=\"_ _1\"/>te pour \u00e9valuer si le r<span class=\"_ _1\"/>isque de cr\u00e9dit a </span></span></span></span></span>augment\u00e9 de mani\u00e8re importante depuis la reconnaissance initiale comprennent les retards de paiements par rapport aux \u00e9ch\u00e9anc<span class=\"lsd3 ws118\">es con<span class=\"_ _1\"/>tractuell<span class=\"_ _1\"/>es </span>ainsi que le statut de<span class=\"_ _1\"/>s actions juridiques enta<span class=\"_ _1\"/>m\u00e9<span class=\"lsd3 ws118\">es en vu<span class=\"_ _1\"/>e du re<span class=\"_ _1\"/>couvremen<span class=\"_ _1\"/>t des c<span class=\"_ _1\"/>r\u00e9ances. <span class=\"_ _1\"/>Une ma<span class=\"_ _1\"/>trice d<span class=\"_ _1\"/>e calcul e<span class=\"_ _1\"/>st utilis<span class=\"_ _1\"/>\u00e9e. <span class=\"ls1 ws0\"> </span></span>Pour les segments BICS et <span class=\"_ _1\"/>TeleSign, le Groupe prend en consid\u00e9ratio<span class=\"_ _1\"/>n l\u2019exp\u00e9rience et les informations raisonnables <span class=\"_ _1\"/>et justifi<span class=\"lscf ws110\">ables sur les </span>perspectives afin de d\u00e9fin<span class=\"_ _1\"/>ir le taux de <span class=\"lsd2 ws0\">p<span class=\"_ _1\"/>rovision<span class=\"_ _1\"/> sur un<span class=\"_ _1\"/>e base<span class=\"_ _1\"/> individ<span class=\"_ _1\"/>uelle.<span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Les indic<span class=\"_ _1\"/>ateurs su<span class=\"_ _1\"/>ivants son<span class=\"_ _1\"/>t utilis<span class=\"_ _1\"/>\u00e9s : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd2\">Une d\u00e9t\u00e9<span class=\"_ _1\"/>rioratio<span class=\"_ _1\"/>n impor<span class=\"_ _1\"/>tante <span class=\"_ _1\"/>effective<span class=\"_ _1\"/> ou a<span class=\"_ _1\"/>ttendue <span class=\"_ _1\"/>des \u00ab c<span class=\"_ _1\"/>redit ra<span class=\"_ _7\"/>ting \u00bb inte<span class=\"_ _1\"/>rnes ou ex<span class=\"_ _7\"/>ternes (si d<span class=\"_ _1\"/>isponi<span class=\"_ _1\"/>bles) du<span class=\"_ _1\"/> client ;<span class=\"_ _7\"/> <span class=\"sc5 ls1\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Une d\u00e9t\u00e9rioration importante du<span class=\"_ _1\"/> risque pays dans<span class=\"_ _1\"/> lequ<span class=\"lsd1 ws114\">el le client est <span class=\"_ _1\"/><span class=\"lsd2 ws115\">actif<span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es actuels ou attendus <span class=\"_ _1\"/>dans les affaires<span class=\"_ _1\"/>, les conditions financi\u00e8res o<span class=\"_ _1\"/>u \u00e9conomiques \u00e0 la su<span class=\"_ _1\"/>ite desq<span class=\"lse6 ws12f\">ue<span class=\"_ _13\"/>ls </span></span></span>le Group<span class=\"_ _1\"/>e s\u2019attend<span class=\"_ _7\"/> \u00e0 une bais<span class=\"_ _1\"/>se impo<span class=\"_ _1\"/>rtante de l<span class=\"_ _1\"/>a capa<span class=\"_ _1\"/>cit\u00e9 du cr<span class=\"_ _1\"/>\u00e9anci<span class=\"_ _1\"/>er \u00e0 resp<span class=\"_ _1\"/>ecter ses <span class=\"lscf\">o<span class=\"_ _1\"/>bligations</span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws11a\">Une <span class=\"lscf ws110\">d\u00e9t\u00e9rioration importante <span class=\"_ _1\"/>effective ou attendue dans<span class=\"_ _1\"/> les r\u00e9sultats op\u00e9rationnels<span class=\"_ _1\"/> du <span class=\"lsd5 ws94\">d\u00e9b<span class=\"_ _13\"/>it<span class=\"_ _13\"/>eur<span class=\"_ _13\"/><span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es importants actuels<span class=\"_ _1\"/> ou attendus da<span class=\"_ _1\"/>ns l\u2019environnement r\u00e9gula<span class=\"_ _1\"/>toire, \u00e9conomique ou <span class=\"_ _1\"/>technologique du </span></span>d\u00e9biteur r\u00e9sultant en <span class=\"_ _1\"/>une baisse significative de <span class=\"_ _1\"/>ses capacit\u00e9s \u00e0 respe<span class=\"_ _1\"/>cter ses obligations. La m\u00eame m\u00e9thodologie<span class=\"_ _1\"/> est appliqu\u00e9e pour l<span class=\"_ _1\"/>es actifs sur contrat<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Pour les actifs au co\u00fb<span class=\"_ _1\"/>t amorti, les <span class=\"_ _1\"/>actifs sur contrats et le<span class=\"_ _1\"/>s cr\u00e9ances de leasing,<span class=\"_ _1\"/> les provisions pour pe<span class=\"_ _1\"/>rte de valeur sont <span class=\"lsd5 ws129\">compt<span class=\"_ _13\"/>a<span class=\"_ _13\"/>bil<span class=\"_ _13\"/>is\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e </span>compte de r\u00e9sultats. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9pr\u00e9cie<span class=\"_ _1\"/> totalement un actif financi<span class=\"_ _1\"/>er quand il existe de<span class=\"_ _1\"/>s informations indiquant qu<span class=\"_ _1\"/>e le d\u00e9biteur est dan<span class=\"_ _1\"/>s des difficult\u00e9s financ<span class=\"_ _1\"/>i\u00e8res s\u00e9v\u00e8res et qu\u2019il n\u2019y <span class=\"_ _1\"/>a de perspectives <span class=\"_ _1\"/>r\u00e9alistes de recouvrement pa<span class=\"_ _1\"/>r exemple d\u00e8s que<span class=\"_ _1\"/> le d\u00e9biteur a \u00e9t<span class=\"_ _1\"/>\u00e9 mis en liquidation, <span class=\"_ _1\"/>es<span class=\"lsd3 ws118\">t entr\u00e9 da<span class=\"_ _1\"/>ns un<span class=\"_ _1\"/>e </span>proc\u00e9dure de faillite ou, po<span class=\"_ _1\"/>ur les cr\u00e9ances com<span class=\"_ _1\"/>merciales, quand les <span class=\"_ _1\"/>montants sont consid\u00e9r\u00e9s <span class=\"_ _1\"/>comme irr\u00e9couvrables par d<span class=\"_ _1\"/>es agences de recouvrem<span class=\"_ _1\"/>ent ext<span class=\"_ _1\"/>ernes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers d\u00e9p<span class=\"_ _1\"/>r\u00e9ci\u00e9s p<span class=\"_ _1\"/>euvent <span class=\"_ _1\"/>encore f<span class=\"_ _1\"/>aire l\u2019obj<span class=\"_ _1\"/>et d\u2019ef<span class=\"_ _1\"/>forts d<span class=\"_ _1\"/>e recouvr<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>suivant le<span class=\"_ _1\"/>s proc\u00e9<span class=\"_ _1\"/>dures de<span class=\"_ _1\"/> recouvr<span class=\"_ _1\"/>ement<span class=\"ls1 ws0\"> <span class=\"lscf ws113\">d<span class=\"_ _1\"/>u groupe. Toute </span></span>r\u00e9cup\u00e9r<span class=\"_ _1\"/>atio<span class=\"ws118\">n es<span class=\"_ _1\"/>t reprise a<span class=\"_ _1\"/>u comp<span class=\"_ _1\"/>te de r<span class=\"_ _1\"/>\u00e9sultat.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span>Annexe 32.5.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Actifs et passifs valoris\u00e9s \u00e0 la juste valeur<span class=\"ff4d fs3e\"> </span></span>Les instruments finan<span class=\"_ _1\"/>ciers valoris\u00e9s \u00e0 la juste val<span class=\"_ _1\"/>eur sont repris dans<span class=\"_ _1\"/> le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span></span>de<span class=\"_ _1\"/>ssous en fonction <span class=\"_ _1\"/>de la technique d\u2019\u00e9val<span class=\"_ _1\"/>uation utilis\u00e9e. La hi\u00e9rarch<span class=\"_ _1\"/>ie entre<span class=\"_ _1\"/> les tech<span class=\"_ _1\"/>niques r<span class=\"_ _1\"/>efl\u00e8te l\u2019<span class=\"_ _1\"/>importanc<span class=\"_ _1\"/>e des <span class=\"_ _1\"/>donn\u00e9es u<span class=\"_ _1\"/>tilis\u00e9es<span class=\"_ _1\"/> lors de<span class=\"_ _1\"/> l\u2019\u00e9valua<span class=\"_ _1\"/>tion<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Niveau 1<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lscf ws110\">: valeurs de cotation<span class=\"_ _1\"/>s (non ajust<span class=\"ls1 ws0\">\u00e9</span>es) dan<span class=\"_ _1\"/>s des march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">s a<span class=\"_ _1\"/>ctifs p<span class=\"_ _1\"/>our de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et <span class=\"lsd5 ws129\">pass<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> i<span class=\"_ _13\"/>den<span class=\"_ _13\"/>tiq<span class=\"_ _13\"/>ue<span class=\"_ _13\"/>s</span><span class=\"ff54 ls1\">\u202f</span><span class=\"lsd1 ws11a\">; </span><span class=\"ls1\"> </span></span></span></span></span>Niveau 2<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws110\">valuation pour lesquelles tout<span class=\"_ _1\"/>es les donn<span class=\"ls1 ws0\">\u00e9</span>es ayant un <span class=\"_ _1\"/>effet significatif sur la<span class=\"_ _1\"/> juste valeur sont ob<span class=\"_ _1\"/>servables pour l\u2019<span class=\"_ _1\"/>actif ou le </span></span></span></span>passif, de mani\u00e8re di<span class=\"_ _1\"/>recte ou indirecte<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>Niveau 3<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws113\">valuation po<span class=\"ws110\">ur lesquelles toutes les do<span class=\"_ _1\"/>nn<span class=\"ls1 ws0\">\u00e9</span>es ayant un effet <span class=\"_ _1\"/>significatif sur la ju<span class=\"_ _1\"/>ste valeur ne sont pa<span class=\"_ _1\"/>s bas\u00e9es sur des </span></span></span></span></span>donn\u00e9es de march\u00e9<span class=\"_ _1\"/> observables. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tient des instruments financie<span class=\"_ _1\"/>rs class\u00e9s dans les Niveaux 1, 2 et 3<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Les techniques <span class=\"_ _13\"/>de valorisation pour<span class=\"ls1 ws0\"> </span><span class=\"ws114\">mesurer la juste valeur des instru<span class=\"_ _1\"/>ments de Niveau 2 sont les su<span class=\"_ _1\"/>ivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Autres d<span class=\"_ _1\"/>\u00e9riv\u00e9s en<span class=\"_ _1\"/> Niveau 2<span class=\"_ _1\"/> </span>Les autr<span class=\"_ _1\"/>es d\u00e9riv\u00e9<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent p<span class=\"_ _1\"/>rincipalem<span class=\"_ _7\"/>ent les swap<span class=\"_ _1\"/>s de tau<span class=\"_ _1\"/>x d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eats et d<span class=\"_ _1\"/>e devises<span class=\"_ _1\"/> (IRCS) d<span class=\"_ _1\"/>ans lesqu<span class=\"_ _1\"/>els le G<span class=\"_ _1\"/>roupe e<span class=\"_ _1\"/>st e<span class=\"lsd1 ws119\">ntr\u00e9 en vue</span>de r\u00e9duire les fluctu<span class=\"_ _1\"/>ations de taux et d<span class=\"_ _1\"/>e change de certains d<span class=\"_ _1\"/>e ses emprunts \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">terme. L<span class=\"_ _1\"/>es just<span class=\"_ _1\"/>es val<span class=\"_ _1\"/>eurs de c<span class=\"_ _1\"/>es in<span class=\"lsd1 ws119\">struments sont </span></span></span>d\u00e9termin\u00e9es en actuali<span class=\"_ _1\"/>sant les flux f<span class=\"_ _1\"/>uturs contractuellement attend<span class=\"_ _1\"/>us sur base des <span class=\"_ _1\"/>courbes de taux d\u2019i<span class=\"_ _1\"/>nt\u00e9r\u00eats pour ces devise<span class=\"_ _1\"/><span class=\"lsd4 ws94\">s et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> taux </span>de change qui sont ob<span class=\"_ _1\"/>servables sur de<span class=\"_ _1\"/>s march\u00e9s liquides. \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Emprunts non</span><span class=\"ff4d\">-<span class=\"lscf ws118\">subordonn\u00e9s </span></span>Les emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">subordonn\u00e9s sont reconnus<span class=\"_ _1\"/> au co\u00fbt amorti. L<span class=\"_ _1\"/>eurs justes valeurs,<span class=\"_ _1\"/> calcul\u00e9es de mani<span class=\"_ _1\"/>\u00e8re s\u00e9par\u00e9e, ont \u00e9t\u00e9<span class=\"_ _1\"/> obtenues en </span></span>actualisant les taux d\u2019in<span class=\"_ _1\"/>t\u00e9r\u00eats auxquels le G<span class=\"_ _1\"/>roupe peut emprunte<span class=\"_ _1\"/>r au 31 d\u00e9cembre 2022<span class=\"_ _1\"/> pour des empr<span class=\"_ _1\"/>unts similaires avec d<span class=\"_ _1\"/>es m<span class=\"lsd2 ws115\">aturit\u00e9<span class=\"_ _1\"/>s </span>identiques.L<span class=\"lsd3 ws121\">es <span class=\"lsd1 ws11a\">instrument<span class=\"lsd9 ws11e\">s <span class=\"lsd2 ws115\">fina<span class=\"_ _1\"/>ncier<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lsd9 ws11e\">class\u00e9<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd1 ws114\">niveau 3 <span class=\"lsda\">sont</span></span> <span class=\"lsd1 ws11a\">\u00e9valu\u00e9</span>s <span class=\"lscf ws118\">\u00e0 <span class=\"lsd4 ws128\">leur<span class=\"_ _13\"/></span></span> <span class=\"lsd3 ws118\">juste <span class=\"_ _1\"/>valeur su<span class=\"_ _1\"/>r la base<span class=\"_ _1\"/> des so<span class=\"_ _1\"/>rties de<span class=\"_ _1\"/> tr\u00e9sor<span class=\"_ _1\"/>erie dans d<span class=\"_ _1\"/>iff\u00e9re<span class=\"_ _1\"/>nts sc\u00e9na<span class=\"_ _1\"/>rios, <span class=\"_ _1\"/>cha<span class=\"lscf\">que </span></span></span></span></span></span></span></span></span>sc\u00e9nario<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">\u00e9tant pond\u00e9r\u00e9 en f<span class=\"_ _1\"/>onction de sa probabil<span class=\"_ _1\"/>it\u00e9 <span class=\"lsd1 ws114\">de survenance</span><span class=\"lsd5\">. Le<span class=\"_ _13\"/>s<span class=\"_ _13\"/> p<span class=\"_ _13\"/>ond\u00e9<span class=\"_ _13\"/>r<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>ons<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">sont so<span class=\"_ _1\"/>it bas\u00e9<span class=\"_ _1\"/>es <span class=\"_ _1\"/>sur des<span class=\"_ _1\"/> donn\u00e9<span class=\"_ _1\"/>es sta<span class=\"_ _1\"/>tistiq<span class=\"_ _1\"/>ues qui<span class=\"_ _1\"/> sont t<span class=\"_ _1\"/>r\u00e8s </span></span></span></span></span>stables dans le temp<span class=\"_ _1\"/>s, soit bas\u00e9es <span class=\"_ _1\"/>sur la meilleure estimation d<span class=\"_ _1\"/>e Proximus de la su<span class=\"_ _1\"/>rvenance du sc\u00e9nario. La jus<span class=\"_ _1\"/>te valeur de l<span class=\"lsd2 ws117\">'in<span class=\"_ _1\"/>strumen<span class=\"_ _7\"/>t <span class=\"_ _13\"/>est tr\u00e8s </span>d\u00e9pendante mais p<span class=\"_ _1\"/>roportionnelle aux var<span class=\"_ _1\"/>iations de<span class=\"lsd9 ws130\">s sor<span class=\"_ _1\"/>ties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie e<span class=\"_ _1\"/>stim\u00e9<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice comptable<span class=\"ls1 ws0\"> : </span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FVOCI</span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _3d\"> </span>2 <span class=\"_ _32\"> </span> <span class=\"_ _64\"> </span>2 <span class=\"_ _9b\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _30\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _6c\"> </span> <span class=\"_ _40\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _3e\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas <span class=\"ls1 ws0\">int\u00e9r\u00eats <span class=\"_ _f1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _3d\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _43\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">2.239<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> </span></span>1.887<span class=\"ls1 ws0\"> <span class=\"_ _a1\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d9\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _78\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">352</span> <span class=\"_ _d6\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _6f\"> </span> <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _60\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Obligations non su<span class=\"_ _13\"/>bordonn\u00e9es, \u00e0 l'exc<span class=\"_ _13\"/>eption de leurs 19.2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c0\"> </span></span></span>100<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span> <span class=\"_ _39\"> </span><span class=\"lsfc ws14a\">99</span> <span class=\"_ _3e\"> </span> </span>d\u00e9riv\u00e9s incorpor\u00e9s \"<span class=\"_ _13\"/>non \u00e9troitement<span class=\"_ _13\"/> li\u00e9s\".<span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1 <span class=\"_ _74\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _a4\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">477<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _6f\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _cd\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _56\"> </span></span>FVTPL <span class=\"_ _3d\"> </span>3 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice <span class=\"ls100 ws14e\">comptable<span class=\"ls1 ws0\"> <span class=\"_ _13\"/>: </span></span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _187\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _f1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _da\"> </span>FVTPL <span class=\"_ _33\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span></span><span class=\"ls111\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _cb\"> </span> </span></span>2.456<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _74\"> </span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">423</span> <span class=\"_ _dc\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span></span>32.1<span class=\"ls1 ws0\"> <span class=\"_ _d6\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _74\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _dc\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _9b\"> </span>1 <span class=\"_ _9b\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _43\"> </span></span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-6": {
   "value": "Instruments financiers  Classifi<span class=\"_ _13\"/>cation <span class=\"ls1 ws0\"> </span>Le Groupe classe les<span class=\"_ _1\"/> actifs financiers dans le<span class=\"_ _1\"/>s cat\u00e9gories suivantes :<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais des au<span class=\"_ _1\"/>tres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"_ _1\"/> (FVTOCI) ; ou <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Au co\u00fbt amorti. </span><span class=\"ff4d\"> </span></span>Le Groupe classe les passifs financier<span class=\"lscf ws110\">s dan<span class=\"_ _1\"/>s les cat\u00e9gories su<span class=\"_ _1\"/>ivantes : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">A<span class=\"lscf ws110\">u co\u00fbt amorti. </span> </span></span>Actifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9termine l<span class=\"_ _1\"/>a classification des act<span class=\"_ _1\"/>ifs financiers lors de la <span class=\"_ _1\"/>comptabilisation in<span class=\"_ _1\"/>itiale. L<span class=\"ls1 ws0\">a <span class=\"lsd1 ws119\">classification se fait en <span class=\"_ _13\"/>fonction du mod\u00e8le </span></span>\u00e9conomique que le<span class=\"_ _1\"/> Groupe suit pour la <span class=\"_ _1\"/>gestion des actifs financi<span class=\"_ _1\"/>ers (d\u00e9tention en vu<span class=\"_ _1\"/>e \u00e0 la fois de la<span class=\"_ _1\"/> perception de flux de<span class=\"_ _1\"/> t<span class=\"lsd3 ws123\">r\u00e9sore<span class=\"_ _1\"/>rie contra<span class=\"_ _1\"/>ctuels et </span>par la vente d\u2019actifs financiers ; d\u00e9t<span class=\"_ _1\"/>ention en vue de perc<span class=\"lscf ws110\">evoir le<span class=\"_ _1\"/>s flux de tr\u00e9sorerie con<span class=\"_ _1\"/>tractuels et autres) et<span class=\"_ _1\"/> des caract\u00e9ristiques de<span class=\"_ _1\"/>s flux de </span>tr\u00e9soreri<span class=\"_ _1\"/>e contra<span class=\"_ _1\"/>ctuels <span class=\"_ _1\"/>de l\u2019actif f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>r (test \u00ab S<span class=\"_ _7\"/>PPI \u00bb c\u2019est<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">d<span class=\"_ _1\"/>ire, que les conditions contractuelles d<span class=\"_ _1\"/>e l\u2019actif financier donnent lieu \u00e0 des flux de </span></span>tr\u00e9soreri<span class=\"_ _1\"/>e <span class=\"lscf ws110\">qui correspondent <span class=\"_ _1\"/>uniquement \u00e0 des r<span class=\"_ _1\"/>emboursements de<span class=\"_ _1\"/> principal et \u00e0 des verse<span class=\"_ _1\"/>ments d\u2019int\u00e9r\u00eats sur le pr<span class=\"_ _1\"/>incipal restant d\u00fb). <span class=\"ls1 ws0\"> </span></span>Si un actif financier<span class=\"_ _1\"/> ne repr\u00e9sentant pas de<span class=\"_ _1\"/>s capitaux propres <span class=\"_ _1\"/>\u00e9choue au test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, le Groupe le <span class=\"_ _1\"/>classe \u00e0 la just<span class=\"_ _1\"/>e valeur<span class=\"ls1 ws0\"> </span>par le biais du<span class=\"_ _1\"/> r\u00e9sultat net. S\u2019il passe le test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, il est alor<span class=\"_ _1\"/>s soit class\u00e9 au co\u00fbt amo<span class=\"_ _1\"/>rti si le test du mo<span class=\"_ _1\"/>d\u00e8le de d\u00e9tenti<span class=\"lsd3 ws118\">on <span class=\"_ _1\"/>en vue <span class=\"_ _1\"/>de la p<span class=\"_ _1\"/>erception<span class=\"_ _1\"/> des flux<span class=\"_ _1\"/> de tr<span class=\"_ _1\"/>\u00e9sorerie </span>contractuels est valid\u00e9 ou <span class=\"_ _1\"/>sinon \u00e0 la j<span class=\"_ _1\"/>uste valeur par le biai<span class=\"_ _1\"/>s des autres \u00e9l\u00e9men<span class=\"_ _1\"/>ts du r\u00e9sultat global pou<span class=\"_ _1\"/>r autant que le<span class=\"_ _1\"/> test du mod\u00e8le de l<span class=\"_ _1\"/>a d\u00e9tention<span class=\"_ _1\"/> en vu<span class=\"_ _1\"/>e de la p<span class=\"_ _1\"/>erceptio<span class=\"_ _1\"/>n \u00e0 la f<span class=\"_ _1\"/>ois de flu<span class=\"_ _1\"/>x de tr<span class=\"_ _1\"/>\u00e9sorerie <span class=\"_ _1\"/>contr<span class=\"_ _1\"/>actuels <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> vente d\u2019a<span class=\"_ _1\"/>ctifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/>soit r\u00e9us<span class=\"_ _1\"/>si. <span class=\"ls1 ws0\"> </span>Pour les actifs financi<span class=\"_ _1\"/>ers repr\u00e9sentant des capi<span class=\"_ _1\"/>taux propres autres qu<span class=\"_ _1\"/>e des participations dan<span class=\"_ _1\"/>s des filiales, entreprises a<span class=\"_ _1\"/>ss<span class=\"lsd3 ws118\">oci\u00e9s ou <span class=\"_ _1\"/>coentre<span class=\"_ _1\"/>prises, le </span>Groupe choisit de mani<span class=\"_ _1\"/>\u00e8re irr\u00e9vocable l<span class=\"lsd2 ws0\">or<span class=\"_ _1\"/>s de l\u2019en<span class=\"_ _1\"/>regis<span class=\"_ _1\"/>tremen<span class=\"_ _1\"/>t initial<span class=\"_ _1\"/> (instrum<span class=\"_ _1\"/>ent pa<span class=\"_ _1\"/>r instr<span class=\"_ _1\"/>ument)<span class=\"_ _1\"/> leur d<span class=\"_ _1\"/>\u00e9signatio<span class=\"_ _1\"/>n pou<span class=\"_ _1\"/>r \u00eatre c<span class=\"_ _1\"/>lass\u00e9s co<span class=\"_ _1\"/>mme FV<span class=\"_ _7\"/>TOCI </span>ou FVTPL. <span class=\"ls1 ws0\"> </span>Les instruments de ca<span class=\"_ _1\"/>pitaux propres d\u00e9tenus<span class=\"_ _1\"/> en vue de la sp\u00e9<span class=\"_ _1\"/>culation (au sens comptable) <span class=\"_ _1\"/>sont toujours d\u00e9sign\u00e9<span class=\"_ _1\"/>s comme FVTPL. <span class=\"ls1 ws0\"> </span>Passi<span class=\"_ _13\"/>fs fin<span class=\"ls106 ws154\">anci<span class=\"_ _13\"/>ers <span class=\"ls1 ws0\"> </span></span>Les passifs financiers son<span class=\"_ _1\"/>t \u00e9valu\u00e9s au co\u00fbt<span class=\"_ _1\"/> amorti sauf s\u2019ils doiven<span class=\"_ _1\"/>t \u00eatre \u00e9valu\u00e9s \u00e0<span class=\"_ _1\"/> leur FVTPL (comme l<span class=\"_ _1\"/>es instruments con<span class=\"_ _1\"/>sid<span class=\"lsd4 ws118\">\u00e9r<span class=\"_ _13\"/>\u00e9s c<span class=\"_ _13\"/>omm<span class=\"_ _13\"/>e no<span class=\"_ _13\"/>n </span>d\u00e9tenus <span class=\"_ _1\"/>en vue d<span class=\"_ _1\"/>e couv<span class=\"_ _1\"/>erture ou<span class=\"_ _1\"/> les inst<span class=\"_ _1\"/>rument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s) o<span class=\"_ _1\"/>u si l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e a opt\u00e9 po<span class=\"_ _1\"/>ur l\u2019\u00e9v<span class=\"_ _1\"/>aluation<span class=\"_ _1\"/> \u00e0 la <span class=\"_ _1\"/>FVTP<span class=\"lse6 ws12f\">L.<span class=\"ls1 ws0\"> </span></span>Evaluati<span class=\"_ _13\"/>on <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs finan<span class=\"_ _13\"/>cier<span class=\"_ _13\"/>s \u00e0 la FVTOCI<span class=\"_ _13\"/> </span><span class=\"ff4d\"> </span></span>Les placements dans d<span class=\"_ _1\"/>es instruments de c<span class=\"_ _1\"/>apitaux propres d\u00e9sign\u00e9<span class=\"_ _1\"/>s \u00e0 la FVTOCI sont \u00e9v<span class=\"_ _1\"/>alu\u00e9s initialement \u00e0 leur j<span class=\"_ _1\"/>uste valeur ma<span class=\"lsd3 ws123\">jor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de </span>transaction directemen<span class=\"_ _1\"/>t attribuables. Ils sont \u00e9valu<span class=\"_ _1\"/>\u00e9s ult\u00e9rieurement \u00e0 leu<span class=\"_ _1\"/>r juste valeur av<span class=\"_ _1\"/>ec les gains et pertes r\u00e9<span class=\"_ _1\"/>sultant des variations d<span class=\"_ _1\"/>e la juste valeur reconnus parmi l<span class=\"_ _1\"/>es autres \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat global, sans <span class=\"_ _1\"/>recyclage subs\u00e9quent dan<span class=\"_ _1\"/>s le compte de r\u00e9sultats<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les r\u00e9\u00e9valuations accumul\u00e9es lors de la<span class=\"_ _1\"/> cession ou d<span class=\"lscf ws110\">u r\u00e8glem<span class=\"_ _1\"/>ent d\u2019instruments repr\u00e9sen<span class=\"_ _1\"/>tant des capitaux propres comp<span class=\"_ _1\"/>tabilis\u00e9s \u00e0 la FV<span class=\"_ _1\"/>TOCI sont </span>reclass<span class=\"_ _1\"/>\u00e9s vers l<span class=\"_ _1\"/>es r\u00e9sulta<span class=\"_ _1\"/>ts repo<span class=\"_ _1\"/>rt\u00e9s. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas d\u2019autres placements<span class=\"_ _1\"/> \u00e9valu\u00e9s \u00e0 la FVTOCI<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les divid<span class=\"_ _1\"/>endes p<span class=\"_ _1\"/>er\u00e7us so<span class=\"_ _1\"/>nt reco<span class=\"_ _1\"/>nnus dan<span class=\"_ _1\"/>s le com<span class=\"_ _1\"/>pte de <span class=\"_ _1\"/>r\u00e9su<span class=\"lsd2 ws115\">lta<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e9val<span class=\"_ _13\"/>u\u00e9s au<span class=\"_ _13\"/> co\u00fbt amo<span class=\"_ _13\"/>rti </span><span class=\"ff4d\"> </span></span>Les actifs financiers aut<span class=\"_ _1\"/>res que les cr\u00e9ance<span class=\"_ _1\"/>s commerciales (clients) <span class=\"_ _1\"/>et les passifs au co\u00fbt amo<span class=\"_ _1\"/>rti sont comptabil<span class=\"_ _1\"/>is\u00e9s initial<span class=\"lsd1 ws114\">ement \u00e0 leur juste valeur </span>major\u00e9e ou minor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de transa<span class=\"_ _1\"/>ction <span class=\"lsd3 ws118\">directem<span class=\"_ _1\"/>ent att<span class=\"_ _1\"/>ribuabl<span class=\"_ _1\"/>es. Les c<span class=\"_ _1\"/>r\u00e9ances<span class=\"_ _1\"/> commer<span class=\"_ _1\"/>ciales so<span class=\"_ _1\"/>nt \u00e9valu\u00e9e<span class=\"_ _1\"/>s \u00e0 leur<span class=\"_ _1\"/> prix d<span class=\"_ _1\"/>e transact<span class=\"_ _1\"/>ion </span>lorsqu\u2019elles ne comport<span class=\"_ _1\"/>ent pas une compos<span class=\"_ _1\"/>ante de financement i<span class=\"_ _1\"/>mportante.<span class=\"ls1 ws0\"> </span>Ces instruments finan<span class=\"_ _1\"/>ciers sont ult\u00e9rieurement <span class=\"_ _1\"/>\u00e9valu\u00e9s au co\u00fbt amor<span class=\"_ _1\"/>ti en utilisant la m\u00e9thode<span class=\"_ _1\"/> du taux d\u2019int\u00e9r\u00eat effec<span class=\"_ _1\"/>tif sous d\u00e9duction des per<span class=\"_ _1\"/>tes de valeu<span class=\"_ _1\"/>r, le ca<span class=\"_ _1\"/>s \u00e9ch\u00e9an<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e0 la F<span class=\"_ _13\"/>VTPL </span><span class=\"ff4d\"> </span></span>Les actif<span class=\"_ _7\"/>s et passif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers co<span class=\"_ _1\"/>mptabil<span class=\"_ _1\"/>is\u00e9s \u00e0<span class=\"_ _1\"/> la FV<span class=\"_ _1\"/>TPL sont<span class=\"_ _1\"/> \u00e9valu\u00e9s<span class=\"_ _1\"/> initi<span class=\"_ _1\"/>alemen<span class=\"_ _1\"/>t \u00e0 leu<span class=\"_ _1\"/>r juste<span class=\"_ _1\"/> valeur <span class=\"_ _1\"/>et les <span class=\"_ _1\"/>co\u00fbts de<span class=\"_ _1\"/> trans<span class=\"ws115\">a<span class=\"_ _1\"/>ctio<span class=\"lsd1 ws114\">n sont<span class=\"_ _1\"/> pris en charge </span></span>direct<span class=\"_ _1\"/>ement. L<span class=\"_ _1\"/>es gain<span class=\"_ _1\"/>s et p<span class=\"_ _1\"/>ertes r<span class=\"_ _1\"/>\u00e9alis\u00e9<span class=\"_ _1\"/>s ou non<span class=\"_ _1\"/> r\u00e9alis<span class=\"_ _1\"/>\u00e9s prove<span class=\"_ _1\"/>nant d<span class=\"_ _7\"/>es variations<span class=\"_ _1\"/> de la<span class=\"_ _1\"/> juste<span class=\"_ _1\"/> valeur d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s et pa<span class=\"_ _1\"/>ssifs f<span class=\"_ _1\"/><span class=\"lsd1 ws114\">inanciers sont repris dans le </span>r\u00e9sultat net consolid\u00e9<span class=\"_ _1\"/> de la p\u00e9riode au co<span class=\"_ _1\"/>urs de laquelle ils <span class=\"_ _1\"/>sont encourus. <span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">e Groupe n\u2019a pa<span class=\"_ _1\"/>s d\u00e9sign\u00e9 de dett<span class=\"_ _1\"/>es financi\u00e8res \u00e0 la FV<span class=\"_ _1\"/>TPL (option de jus<span class=\"_ _1\"/>te valeur). Les instrument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s sont \u00e9valu\u00e9s \u00e0 la<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lse6 ws12f\">FV<span class=\"_ _13\"/>TP<span class=\"_ _13\"/>L. </span> </span></span>Pertes de c<span class=\"_ _13\"/>r\u00e9dit att<span class=\"_ _13\"/>endues <span class=\"ls1 ws0\"> </span>Le Groupe applique l<span class=\"_ _1\"/>e mod\u00e8le de pr\u00e9vision<span class=\"_ _1\"/>s de pertes de cr<span class=\"_ _1\"/>\u00e9dit attendues. <span class=\"ls1 ws0\"> </span>Le mod\u00e8l<span class=\"_ _1\"/>e de pe<span class=\"_ _1\"/>rte <span class=\"lscf ws110\">de cr\u00e9dit <span class=\"_ _1\"/>attendue consid\u00e8re tou<span class=\"_ _1\"/>tes les pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de d<span class=\"_ _1\"/>\u00e9faut au cour<span class=\"_ _1\"/>s de la dur\u00e9e de vi<span class=\"_ _1\"/>e attendue<span class=\"ls1 ws0\"> </span><span class=\"ws118\">de </span></span>l\u2019instrument financier ou<span class=\"_ _1\"/> de pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de<span class=\"_ _1\"/> d\u00e9faut au cours de<span class=\"_ _1\"/>s 12 mois suiva<span class=\"_ _1\"/>nts (pertes de cr\u00e9dit<span class=\"ls1 ws0\"> p<span class=\"_ _1\"/><span class=\"lsd3 ws123\">r\u00e9vues sur 12<span class=\"_ _1\"/> mois) et </span></span>cela d\u00e9pendant de l\u2019au<span class=\"_ _1\"/>gmentation importante ou non<span class=\"_ _1\"/> du risque de <span class=\"_ _1\"/>cr\u00e9dit de l\u2019actif financ<span class=\"_ _1\"/>ier depuis sa comptabil<span class=\"_ _1\"/>isation initia<span class=\"lsd3 ws118\">le (mod<span class=\"_ _1\"/>\u00e8le g\u00e9n<span class=\"_ _1\"/>\u00e9ral de l<span class=\"_ _1\"/>a </span>perte d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> attendu<span class=\"_ _1\"/>e). <span class=\"ls1 ws0\"> </span>Le Groupe reconna\u00ee<span class=\"_ _1\"/>t des provisions pour pe<span class=\"_ _1\"/>rtes de valeur au <span class=\"_ _1\"/>titre de pertes de<span class=\"_ _1\"/> cr\u00e9dit attendues sur d<span class=\"_ _1\"/>es actifs financie<span class=\"_ _1\"/>rs \u00e9valu\u00e9s au co\u00fbt a<span class=\"_ _1\"/>morti. Le m\u00eame traitement <span class=\"_ _1\"/>est appliqu\u00e9 aux act<span class=\"_ _1\"/>ifs sur contrats r\u00e9sultant de<span class=\"_ _1\"/> l\u2019application de l\u2019IF<span class=\"_ _1\"/>RS 15 et les cr<span class=\"_ _1\"/>\u00e9ances de leasing et <span class=\"_ _1\"/>ce<span class=\"lsd5 ws129\">la<span class=\"_ _13\"/> m\u00ea<span class=\"_ _13\"/>me s<span class=\"_ _13\"/>\u2019il<span class=\"_ _13\"/>s ne<span class=\"_ _13\"/> so<span class=\"_ _13\"/>nt p<span class=\"_ _13\"/>as </span>consid\u00e9r\u00e9<span class=\"_ _1\"/>s <span class=\"lscf ws110\">comme actifs finan<span class=\"_ _1\"/>ciers. <span class=\"ls1 ws0\"> </span></span>A chaque<span class=\"_ _1\"/> date d<span class=\"_ _1\"/>e reportin<span class=\"_ _1\"/>g, la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 \u00e9v<span class=\"_ _1\"/>alue le<span class=\"_ _1\"/>s provis<span class=\"_ _1\"/>ions pou<span class=\"_ _1\"/>r pert<span class=\"_ _1\"/>es de val<span class=\"_ _1\"/>eur sur c<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Etant donn\u00e9 que le<span class=\"_ _1\"/> Groupe ne d\u00e9tient qu\u2019un m<span class=\"_ _1\"/>ontant limit\u00e9 de <span class=\"_ _1\"/>cr\u00e9ances commerciale<span class=\"_ _1\"/>s (clients) avec composant<span class=\"_ _1\"/>e financement, il appl<span class=\"_ _1\"/>ique une m\u00e9thode simplifi\u00e9e et <span class=\"_ _1\"/>\u00e9value les provisions pou<span class=\"_ _1\"/>r pertes de valeu<span class=\"_ _1\"/>r au montant des pe<span class=\"_ _1\"/>rtes de cr\u00e9dit atte<span class=\"_ _1\"/>ndues pour la du<span class=\"lsd4 ws94\">r\u00e9e de vi<span class=\"_ _13\"/>e pou<span class=\"_ _13\"/>r tou<span class=\"_ _13\"/>te<span class=\"_ _13\"/>s les </span>cr\u00e9ance<span class=\"_ _1\"/>s commer<span class=\"_ _1\"/>ciales, <span class=\"_ _1\"/>soit ind<span class=\"_ _1\"/>ividuellem<span class=\"_ _1\"/>ent ou<span class=\"_ _1\"/> collective<span class=\"_ _1\"/>ment, en<span class=\"_ _7\"/> tenant comp<span class=\"_ _1\"/>te des<span class=\"_ _1\"/> informa<span class=\"_ _1\"/>tions raiso<span class=\"_ _1\"/>nnables <span class=\"_ _1\"/>et justifi<span class=\"_ _1\"/>able<span class=\"lsd2 ws0\">s e<span class=\"_ _1\"/>t des p<span class=\"_ _1\"/>r\u00e9vis<span class=\"_ _1\"/>ions. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Pour les cr\u00e9ances de<span class=\"_ _1\"/><span class=\"lsd3 ws118\">s client<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">r\u00e9sidentiels</span> </span><span class=\"ws121\">et <span class=\"lsda ws114\">professi<span class=\"_ _13\"/>onnels<span class=\"lsd1 ws119\">, <span class=\"_ _13\"/>les principales info<span class=\"lscf ws110\">rmations prises en comp<span class=\"_ _1\"/>te pour \u00e9valuer si le r<span class=\"_ _1\"/>isque de cr\u00e9dit a </span></span></span></span></span>augment\u00e9 de mani\u00e8re importante depuis la reconnaissance initiale comprennent les retards de paiements par rapport aux \u00e9ch\u00e9anc<span class=\"lsd3 ws118\">es con<span class=\"_ _1\"/>tractuell<span class=\"_ _1\"/>es </span>ainsi que le statut de<span class=\"_ _1\"/>s actions juridiques enta<span class=\"_ _1\"/>m\u00e9<span class=\"lsd3 ws118\">es en vu<span class=\"_ _1\"/>e du re<span class=\"_ _1\"/>couvremen<span class=\"_ _1\"/>t des c<span class=\"_ _1\"/>r\u00e9ances. <span class=\"_ _1\"/>Une ma<span class=\"_ _1\"/>trice d<span class=\"_ _1\"/>e calcul e<span class=\"_ _1\"/>st utilis<span class=\"_ _1\"/>\u00e9e. <span class=\"ls1 ws0\"> </span></span>Pour les segments BICS et <span class=\"_ _1\"/>TeleSign, le Groupe prend en consid\u00e9ratio<span class=\"_ _1\"/>n l\u2019exp\u00e9rience et les informations raisonnables <span class=\"_ _1\"/>et justifi<span class=\"lscf ws110\">ables sur les </span>perspectives afin de d\u00e9fin<span class=\"_ _1\"/>ir le taux de <span class=\"lsd2 ws0\">p<span class=\"_ _1\"/>rovision<span class=\"_ _1\"/> sur un<span class=\"_ _1\"/>e base<span class=\"_ _1\"/> individ<span class=\"_ _1\"/>uelle.<span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Les indic<span class=\"_ _1\"/>ateurs su<span class=\"_ _1\"/>ivants son<span class=\"_ _1\"/>t utilis<span class=\"_ _1\"/>\u00e9s : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd2\">Une d\u00e9t\u00e9<span class=\"_ _1\"/>rioratio<span class=\"_ _1\"/>n impor<span class=\"_ _1\"/>tante <span class=\"_ _1\"/>effective<span class=\"_ _1\"/> ou a<span class=\"_ _1\"/>ttendue <span class=\"_ _1\"/>des \u00ab c<span class=\"_ _1\"/>redit ra<span class=\"_ _7\"/>ting \u00bb inte<span class=\"_ _1\"/>rnes ou ex<span class=\"_ _7\"/>ternes (si d<span class=\"_ _1\"/>isponi<span class=\"_ _1\"/>bles) du<span class=\"_ _1\"/> client ;<span class=\"_ _7\"/> <span class=\"sc5 ls1\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Une d\u00e9t\u00e9rioration importante du<span class=\"_ _1\"/> risque pays dans<span class=\"_ _1\"/> lequ<span class=\"lsd1 ws114\">el le client est <span class=\"_ _1\"/><span class=\"lsd2 ws115\">actif<span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es actuels ou attendus <span class=\"_ _1\"/>dans les affaires<span class=\"_ _1\"/>, les conditions financi\u00e8res o<span class=\"_ _1\"/>u \u00e9conomiques \u00e0 la su<span class=\"_ _1\"/>ite desq<span class=\"lse6 ws12f\">ue<span class=\"_ _13\"/>ls </span></span></span>le Group<span class=\"_ _1\"/>e s\u2019attend<span class=\"_ _7\"/> \u00e0 une bais<span class=\"_ _1\"/>se impo<span class=\"_ _1\"/>rtante de l<span class=\"_ _1\"/>a capa<span class=\"_ _1\"/>cit\u00e9 du cr<span class=\"_ _1\"/>\u00e9anci<span class=\"_ _1\"/>er \u00e0 resp<span class=\"_ _1\"/>ecter ses <span class=\"lscf\">o<span class=\"_ _1\"/>bligations</span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws11a\">Une <span class=\"lscf ws110\">d\u00e9t\u00e9rioration importante <span class=\"_ _1\"/>effective ou attendue dans<span class=\"_ _1\"/> les r\u00e9sultats op\u00e9rationnels<span class=\"_ _1\"/> du <span class=\"lsd5 ws94\">d\u00e9b<span class=\"_ _13\"/>it<span class=\"_ _13\"/>eur<span class=\"_ _13\"/><span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es importants actuels<span class=\"_ _1\"/> ou attendus da<span class=\"_ _1\"/>ns l\u2019environnement r\u00e9gula<span class=\"_ _1\"/>toire, \u00e9conomique ou <span class=\"_ _1\"/>technologique du </span></span>d\u00e9biteur r\u00e9sultant en <span class=\"_ _1\"/>une baisse significative de <span class=\"_ _1\"/>ses capacit\u00e9s \u00e0 respe<span class=\"_ _1\"/>cter ses obligations. La m\u00eame m\u00e9thodologie<span class=\"_ _1\"/> est appliqu\u00e9e pour l<span class=\"_ _1\"/>es actifs sur contrat<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Pour les actifs au co\u00fb<span class=\"_ _1\"/>t amorti, les <span class=\"_ _1\"/>actifs sur contrats et le<span class=\"_ _1\"/>s cr\u00e9ances de leasing,<span class=\"_ _1\"/> les provisions pour pe<span class=\"_ _1\"/>rte de valeur sont <span class=\"lsd5 ws129\">compt<span class=\"_ _13\"/>a<span class=\"_ _13\"/>bil<span class=\"_ _13\"/>is\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e </span>compte de r\u00e9sultats. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9pr\u00e9cie<span class=\"_ _1\"/> totalement un actif financi<span class=\"_ _1\"/>er quand il existe de<span class=\"_ _1\"/>s informations indiquant qu<span class=\"_ _1\"/>e le d\u00e9biteur est dan<span class=\"_ _1\"/>s des difficult\u00e9s financ<span class=\"_ _1\"/>i\u00e8res s\u00e9v\u00e8res et qu\u2019il n\u2019y <span class=\"_ _1\"/>a de perspectives <span class=\"_ _1\"/>r\u00e9alistes de recouvrement pa<span class=\"_ _1\"/>r exemple d\u00e8s que<span class=\"_ _1\"/> le d\u00e9biteur a \u00e9t<span class=\"_ _1\"/>\u00e9 mis en liquidation, <span class=\"_ _1\"/>es<span class=\"lsd3 ws118\">t entr\u00e9 da<span class=\"_ _1\"/>ns un<span class=\"_ _1\"/>e </span>proc\u00e9dure de faillite ou, po<span class=\"_ _1\"/>ur les cr\u00e9ances com<span class=\"_ _1\"/>merciales, quand les <span class=\"_ _1\"/>montants sont consid\u00e9r\u00e9s <span class=\"_ _1\"/>comme irr\u00e9couvrables par d<span class=\"_ _1\"/>es agences de recouvrem<span class=\"_ _1\"/>ent ext<span class=\"_ _1\"/>ernes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers d\u00e9p<span class=\"_ _1\"/>r\u00e9ci\u00e9s p<span class=\"_ _1\"/>euvent <span class=\"_ _1\"/>encore f<span class=\"_ _1\"/>aire l\u2019obj<span class=\"_ _1\"/>et d\u2019ef<span class=\"_ _1\"/>forts d<span class=\"_ _1\"/>e recouvr<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>suivant le<span class=\"_ _1\"/>s proc\u00e9<span class=\"_ _1\"/>dures de<span class=\"_ _1\"/> recouvr<span class=\"_ _1\"/>ement<span class=\"ls1 ws0\"> <span class=\"lscf ws113\">d<span class=\"_ _1\"/>u groupe. Toute </span></span>r\u00e9cup\u00e9r<span class=\"_ _1\"/>atio<span class=\"ws118\">n es<span class=\"_ _1\"/>t reprise a<span class=\"_ _1\"/>u comp<span class=\"_ _1\"/>te de r<span class=\"_ _1\"/>\u00e9sultat.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span>Dettes fi<span class=\"_ _1\"/>nanci\u00e8<span class=\"_ _1\"/>res pro<span class=\"_ _1\"/>ductives d\u2019<span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> L'ensemble des pr\u00eats e<span class=\"_ _1\"/>t des emprunts sont <span class=\"_ _1\"/>initialement reconnus au<span class=\"_ _1\"/> bilan au co\u00fbt d'acquisition,<span class=\"_ _1\"/> qui repr\u00e9sente la ju<span class=\"_ _1\"/>ste valeu<span class=\"lsd3 ws123\">r de ces pr\u00eat<span class=\"_ _1\"/>s ou </span>emprunts, apr\u00e8s d\u00e9du<span class=\"_ _1\"/>ction des frais d'\u00e9mission l<span class=\"_ _1\"/>i\u00e9s aux emprunts. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Apr\u00e8s avoir \u00e9t\u00e9 po<span class=\"_ _1\"/>rt\u00e9es au bilan, le<span class=\"_ _1\"/>s dettes sont \u00e9valu\u00e9es au <span class=\"_ _1\"/>co\u00fbt amorti, par application<span class=\"_ _1\"/> de la m\u00e9thode <span class=\"_ _1\"/>des taux d\u2019int\u00e9r\u00eat effectifs, ave<span class=\"_ _1\"/>c amortissement des pri<span class=\"_ _1\"/>mes d\u2019\u00e9mission ou de<span class=\"_ _1\"/> remboursement ve<span class=\"_ _1\"/>rs le compte de r\u00e9sultats<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-7": {
   "value": "Instruments financiers  Classification  Le Groupe classe les actifs financiers dans les cat\u00e9gories suivantes :  \u2022  \u00c0 la juste valeur par le biais du r\u00e9sultat net (FVTPL) ; ou  \u2022  \u00c0 la juste valeur par le biais des autres \u00e9l\u00e9ments du r\u00e9sultat global (FVTOCI) ; ou  \u2022  Au co\u00fbt amorti.  Le Groupe classe les passifs financiers dans les cat\u00e9gories suivantes :  \u2022  \u00c0 la juste valeur par le biais du r\u00e9sultat net (FVTPL) ; ou \u2022  Au co\u00fbt amorti.  Actifs financiers  Le Groupe d\u00e9termine la classification des actifs financiers lors de la comptabilisation initiale. La classification se fait en fonction du mod\u00e8le \u00e9conomique que le Groupe suit pour la gestion des actifs financiers (d\u00e9tention en vue \u00e0 la fois de la perception de flux de tr\u00e9sorerie contractuels et par la vente d\u2019actifs financiers ; d\u00e9tention en vue de percevoir les flux de tr\u00e9sorerie contractuels et autres) et des caract\u00e9ristiques des flux de tr\u00e9sorerie contractuels de l\u2019actif financier (test \u00ab SPPI \u00bb c\u2019est-\u00e0-dire, que les conditions contractuelles de l\u2019actif financier donnent lieu \u00e0 des flux de tr\u00e9sorerie qui correspondent uniquement \u00e0 des remboursements de principal et \u00e0 des versements d\u2019int\u00e9r\u00eats sur le principal restant d\u00fb).  Si un actif financier ne repr\u00e9sentant pas des capitaux propres \u00e9choue au test \u00ab SPPI \u00bb, le Groupe le classe \u00e0 la juste valeur par le biais du r\u00e9sultat net. S\u2019il passe le test \u00ab SPPI \u00bb, il est alors soit class\u00e9 au co\u00fbt amorti si le test du mod\u00e8le de d\u00e9tention en vue de la perception des flux de tr\u00e9sorerie contractuels est valid\u00e9 ou sinon \u00e0 la juste valeur par le biais des autres \u00e9l\u00e9ments du r\u00e9sultat global pour autant que le test du mod\u00e8le de la d\u00e9tention en vue de la perception \u00e0 la fois de flux de tr\u00e9sorerie contractuels et de la vente d\u2019actifs financiers soit r\u00e9ussi.  Pour les actifs financiers repr\u00e9sentant des capitaux propres autres que des participations dans des filiales, entreprises associ\u00e9s ou coentreprises, le Groupe choisit de mani\u00e8re irr\u00e9vocable lors de l\u2019enregistrement initial (instrument par instrument) leur d\u00e9signation pour \u00eatre class\u00e9s comme FVTOCI ou FVTPL.  Les instruments de capitaux propres d\u00e9tenus en vue de la sp\u00e9culation (au sens comptable) sont toujours d\u00e9sign\u00e9s comme FVTPL.  Passifs financiers  Les passifs financiers sont \u00e9valu\u00e9s au co\u00fbt amorti sauf s\u2019ils doivent \u00eatre \u00e9valu\u00e9s \u00e0 leur FVTPL (comme les instruments consid\u00e9r\u00e9s comme non d\u00e9tenus en vue de couverture ou les instruments d\u00e9riv\u00e9s) ou si le Groupe a opt\u00e9 pour l\u2019\u00e9valuation \u00e0 la FVTPL. Evaluation  \u2022  Actifs financiers \u00e0 la FVTOCI  Les placements dans des instruments de capitaux propres d\u00e9sign\u00e9s \u00e0 la FVTOCI sont \u00e9valu\u00e9s initialement \u00e0 leur juste valeur major\u00e9e des co\u00fbts de transaction directement attribuables. Ils sont \u00e9valu\u00e9s ult\u00e9rieurement \u00e0 leur juste valeur avec les gains et pertes r\u00e9sultant des variations de la juste valeur reconnus parmi les autres \u00e9l\u00e9ments du r\u00e9sultat global, sans recyclage subs\u00e9quent dans le compte de r\u00e9sultats.  Les r\u00e9\u00e9valuations accumul\u00e9es lors de la cession ou du r\u00e8glement d\u2019instruments repr\u00e9sentant des capitaux propres comptabilis\u00e9s \u00e0 la FVTOCI sont reclass\u00e9s vers les r\u00e9sultats report\u00e9s.  Le Groupe ne d\u00e9tient pas d\u2019autres placements \u00e9valu\u00e9s \u00e0 la FVTOCI.  Les dividendes per\u00e7us sont reconnus dans le compte de r\u00e9sultats.  \u2022  Actifs et passifs financiers \u00e9valu\u00e9s au co\u00fbt amorti  Les actifs financiers autres que les cr\u00e9ances commerciales (clients) et les passifs au co\u00fbt amorti sont comptabilis\u00e9s initialement \u00e0 leur juste valeur major\u00e9e ou minor\u00e9e des co\u00fbts de transaction directement attribuables. Les cr\u00e9ances commerciales sont \u00e9valu\u00e9es \u00e0 leur prix de transaction lorsqu\u2019elles ne comportent pas une composante de financement importante. Ces instruments financiers sont ult\u00e9rieurement \u00e9valu\u00e9s au co\u00fbt amorti en utilisant la m\u00e9thode du taux d\u2019int\u00e9r\u00eat effectif sous d\u00e9duction des pertes de valeur, le cas \u00e9ch\u00e9ant.  \u2022  Actifs et passifs financiers \u00e0 la FVTPL  Les actifs et passifs financiers comptabilis\u00e9s \u00e0 la FVTPL sont \u00e9valu\u00e9s initialement \u00e0 leur juste valeur et les co\u00fbts de transaction sont pris en charge directement. Les gains et pertes r\u00e9alis\u00e9s ou non r\u00e9alis\u00e9s provenant des variations de la juste valeur des actifs et passifs financiers sont repris dans le r\u00e9sultat net consolid\u00e9 de la p\u00e9riode au cours de laquelle ils sont encourus.  Le Groupe n\u2019a pas d\u00e9sign\u00e9 de dettes financi\u00e8res \u00e0 la FVTPL (option de juste valeur). Les instruments d\u00e9riv\u00e9s sont \u00e9valu\u00e9s \u00e0 la FVTPL.  Pertes de cr\u00e9dit attendues  Le Groupe applique le mod\u00e8le de pr\u00e9visions de pertes de cr\u00e9dit attendues.  Le mod\u00e8le de perte de cr\u00e9dit attendue consid\u00e8re toutes les pertes pouvant r\u00e9sulter des situations de d\u00e9faut au cours de la dur\u00e9e de vie attendue de l\u2019instrument financier ou de pertes pouvant r\u00e9sulter des situations de d\u00e9faut au cours des 12 mois suivants (pertes de cr\u00e9dit pr\u00e9vues sur 12 mois) et cela d\u00e9pendant de l\u2019augmentation importante ou non du risque de cr\u00e9dit de l\u2019actif financier depuis sa comptabilisation initiale (mod\u00e8le g\u00e9n\u00e9ral de la perte de cr\u00e9dit attendue).  Le Groupe reconna\u00eet des provisions pour pertes de valeur au titre de pertes de cr\u00e9dit attendues sur des actifs financiers \u00e9valu\u00e9s au co\u00fbt amorti. Le m\u00eame traitement est appliqu\u00e9 aux actifs sur contrats r\u00e9sultant de l\u2019application de l\u2019IFRS 15 et les cr\u00e9ances de leasing et cela m\u00eame s\u2019ils ne sont pas consid\u00e9r\u00e9s comme actifs financiers.  A chaque date de reporting, la soci\u00e9t\u00e9 \u00e9value les provisions pour pertes de valeur sur ces actifs.  Etant donn\u00e9 que le Groupe ne d\u00e9tient qu\u2019un montant limit\u00e9 de cr\u00e9ances commerciales (clients) avec composante financement, il applique une m\u00e9thode simplifi\u00e9e et \u00e9value les provisions pour pertes de valeur au montant des pertes de cr\u00e9dit attendues pour la dur\u00e9e de vie pour toutes les cr\u00e9ances commerciales, soit individuellement ou collectivement, en tenant compte des informations raisonnables et justifiables et des pr\u00e9visions.  Pour les cr\u00e9ances des clients r\u00e9sidentiels et professionnels, les principales informations prises en compte pour \u00e9valuer si le risque de cr\u00e9dit a augment\u00e9 de mani\u00e8re importante depuis la reconnaissance initiale comprennent les retards de paiements par rapport aux \u00e9ch\u00e9ances contractuelles ainsi que le statut des actions juridiques entam\u00e9es en vue du recouvrement des cr\u00e9ances. Une matrice de calcul est utilis\u00e9e.  Pour les segments BICS et TeleSign, le Groupe prend en consid\u00e9ration l\u2019exp\u00e9rience et les informations raisonnables et justifiables sur les perspectives afin de d\u00e9finir le taux de provision sur une base individuelle. Les indicateurs suivants sont utilis\u00e9s :  \u2022  Une d\u00e9t\u00e9rioration importante effective ou attendue des \u00ab credit rating \u00bb internes ou externes (si disponibles) du client ;  \u2022  Une d\u00e9t\u00e9rioration importante du risque pays dans lequel le client est actif \u2022  Des changements d\u00e9favorables actuels ou attendus dans les affaires, les conditions financi\u00e8res ou \u00e9conomiques \u00e0 la suite desquels le Groupe s\u2019attend \u00e0 une baisse importante de la capacit\u00e9 du cr\u00e9ancier \u00e0 respecter ses obligations\u2022  Une d\u00e9t\u00e9rioration importante effective ou attendue dans les r\u00e9sultats op\u00e9rationnels du d\u00e9biteur \u2022  Des changements d\u00e9favorables importants actuels ou attendus dans l\u2019environnement r\u00e9gulatoire, \u00e9conomique ou technologique du d\u00e9biteur r\u00e9sultant en une baisse significative de ses capacit\u00e9s \u00e0 respecter ses obligations. La m\u00eame m\u00e9thodologie est appliqu\u00e9e pour les actifs sur contrats.  Pour les actifs au co\u00fbt amorti, les actifs sur contrats et les cr\u00e9ances de leasing, les provisions pour perte de valeur sont comptabilis\u00e9es dans le compte de r\u00e9sultats.  Le Groupe d\u00e9pr\u00e9cie totalement un actif financier quand il existe des informations indiquant que le d\u00e9biteur est dans des difficult\u00e9s financi\u00e8res s\u00e9v\u00e8res et qu\u2019il n\u2019y a de perspectives r\u00e9alistes de recouvrement par exemple d\u00e8s que le d\u00e9biteur a \u00e9t\u00e9 mis en liquidation, est entr\u00e9 dans une proc\u00e9dure de faillite ou, pour les cr\u00e9ances commerciales, quand les montants sont consid\u00e9r\u00e9s comme irr\u00e9couvrables par des agences de recouvrement externes.  Les actifs financiers d\u00e9pr\u00e9ci\u00e9s peuvent encore faire l\u2019objet d\u2019efforts de recouvrement suivant les proc\u00e9dures de recouvrement du groupe. Toute r\u00e9cup\u00e9ration est reprise au compte de r\u00e9sultat.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-58-5": {
   "value": "Crit<span class=\"_ _13\"/>\u00e8res destin\u00e9s \u00e0<span class=\"_ _13\"/> la comptabi<span class=\"_ _13\"/>lisatio<span class=\"_ _13\"/>n initiale et \u00e0<span class=\"_ _13\"/> la d\u00e9<span class=\"ls1 ws0\">-<span class=\"ls10a ws15d\">comptabilis<span class=\"_ _1\"/>ation de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et passifs fin<span class=\"_ _7\"/>anciers </span></span>Les instruments finan<span class=\"_ _1\"/>ciers ne sont comptabil<span class=\"_ _1\"/>is\u00e9s qu'\u00e0 partir du mom<span class=\"_ _1\"/>ent o\u00f9 le Groupe s'eng<span class=\"_ _1\"/>age \u00e0 respecter le<span class=\"lsd1 ws114\">u<span class=\"_ _1\"/>rs modalit\u00e9s contractuelles. Les </span>acquisitions et ventes <span class=\"_ _1\"/>d'actifs financiers r\u00e9guli\u00e8res (\u00ab <span class=\"_ _1\"/>spot \u00bb) sont com<span class=\"_ _1\"/>ptabilis\u00e9es \u00e0 leur date<span class=\"_ _1\"/> de r\u00e8glement. <span class=\"ls1 ws0\"> </span>Les actifs financiers (<span class=\"_ _1\"/>ou une partie de c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">ci) sont<span class=\"_ _1\"/> d\u00e9comp<span class=\"_ _1\"/>tabilis\u00e9s l<span class=\"_ _1\"/>orsque l<span class=\"_ _1\"/>es droit<span class=\"_ _1\"/>s contra<span class=\"_ _1\"/>ctuels g<span class=\"_ _1\"/>\u00e9n\u00e9ran<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"lsdd ws125\">les<span class=\"_ _13\"/> flux<span class=\"_ _13\"/> de tr<span class=\"_ _13\"/>\u00e9sor<span class=\"_ _13\"/>erie<span class=\"_ _13\"/> des ac<span class=\"_ _13\"/>tifs </span></span></span></span>financiers expirent. <span class=\"ls1 ws0\"> </span>Pour les placements <span class=\"_ _1\"/>en titres repr\u00e9sentant<span class=\"_ _1\"/> des capitaux propres, le<span class=\"_ _1\"/>s r\u00e9\u00e9valuations \u00e0 la jus<span class=\"_ _1\"/>te valeur accumul\u00e9e<span class=\"_ _1\"/>s par le biais de<span class=\"_ _1\"/>s autres \u00e9l\u00e9ments du r\u00e9sultat global sont reclass\u00e9es en r\u00e9sultats report<span class=\"lsd4 ws94\">\u00e9s l<span class=\"_ _13\"/>ors<span class=\"_ _13\"/> de leu<span class=\"_ _13\"/>r d\u00e9<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span></span></span>Les pass<span class=\"_ _1\"/>ifs fina<span class=\"_ _1\"/>nciers (o<span class=\"_ _1\"/>u une pa<span class=\"_ _1\"/>rtie de ceu<span class=\"_ _1\"/>x<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci) sont d\u00e9comp<span class=\"_ _1\"/>tabilis\u00e9s quand l'obliga<span class=\"_ _1\"/>tion sp\u00e9cifi\u00e9e dans l<span class=\"_ _1\"/>e contrat est lib\u00e9r\u00e9e, annul\u00e9<span class=\"_ _1\"/>e ou \u00e9chue. La </span></span>diff\u00e9rence entre la valeu<span class=\"_ _1\"/>r comptable du pas<span class=\"_ _1\"/>sif financier d\u00e9<span class=\"ls1 ws0\">-<span class=\"lsd5 ws94\">com<span class=\"_ _13\"/>pta<span class=\"_ _13\"/>bi</span></span>lis<span class=\"_ _13\"/>\u00e9e et les m<span class=\"_ _1\"/>ontants payables ou <span class=\"_ _1\"/>pay\u00e9s, y compris des a<span class=\"_ _1\"/>ctifs autres que le ca<span class=\"_ _1\"/>sh transf\u00e9r\u00e9s ou des d<span class=\"_ _1\"/>ettes assum\u00e9es, est <span class=\"_ _1\"/>enregistr\u00e9e au compt<span class=\"_ _1\"/>e de r\u00e9sultats. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-59-5": {
   "value": "Juste valeur des<span class=\"_ _13\"/> instrum<span class=\"_ _13\"/>ents fina<span class=\"_ _13\"/>nciers<span class=\"_ _13\"/> Les m\u00e9tho<span class=\"_ _1\"/>des et<span class=\"_ _1\"/> hypoth<span class=\"_ _1\"/>\u00e8ses suiva<span class=\"_ _1\"/>ntes on<span class=\"_ _1\"/>t \u00e9t\u00e9 ut<span class=\"_ _1\"/>ilis\u00e9es po<span class=\"_ _1\"/>u<span class=\"lscf ws110\">r estimer la j<span class=\"_ _1\"/>uste valeur des inst<span class=\"_ _1\"/>ruments financiers : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les participation<span class=\"_ _1\"/>s dans des soci\u00e9t\u00e9s no<span class=\"_ _1\"/>n cot\u00e9es, la juste v<span class=\"_ _1\"/>aleur est estim\u00e9e pa<span class=\"_ _1\"/>r r\u00e9f\u00e9rence \u00e0 des <span class=\"_ _1\"/>transactions de v<span class=\"lsd3 ws121\">en<span class=\"_ _1\"/>tes </span></span>r\u00e9centes d<span class=\"_ _7\"/>e ces soci\u00e9t<span class=\"_ _1\"/>\u00e9s non cot<span class=\"_ _1\"/>\u00e9es et,<span class=\"_ _1\"/> en l\u2019ab<span class=\"_ _1\"/>sence d<span class=\"_ _1\"/>e telle<span class=\"_ _1\"/>s transa<span class=\"_ _1\"/><span class=\"lsd1 ws114\">ctions, sur la base de diff\u00e9rentes techniques d'\u00e9valua<span class=\"_ _1\"/>tion, </span>comme l'actualisation de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie futurs et la m<span class=\"_ _1\"/>\u00e9thode des <span class=\"ws118\">multiples</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les dettes \u00e0 long<span class=\"_ _1\"/> terme \u00e0 taux va<span class=\"_ _1\"/>riable, le co\u00fbt amor<span class=\"_ _1\"/>ti est suppos\u00e9 correspondr<span class=\"_ _1\"/>e approximativement \u00e0 la<span class=\"_ _1\"/> j<span class=\"lsdd ws11b\">uste<span class=\"_ _13\"/> </span><span class=\"ws118\">valeur<span class=\"sc5 ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les dettes \u00e0 long<span class=\"_ _1\"/> terme \u00e0 taux fix<span class=\"_ _1\"/>e, la juste valeur <span class=\"_ _1\"/>est d\u00e9termin\u00e9e sur la<span class=\"_ _1\"/> base de la valeur d<span class=\"_ _1\"/>e march\u00e9 lors qu\u2019ell<span class=\"_ _1\"/><span class=\"lsd4 ws94\">e es<span class=\"_ _13\"/>t </span></span>disponible et sinon <span class=\"_ _1\"/>sur base des flux de <span class=\"_ _1\"/>tr\u00e9sorerie futurs <span class=\"ws118\">actual<span class=\"_ _1\"/>is\u00e9s</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Concernant les produits d\u00e9riv\u00e9s, les justes</span><span class=\"ff4d\"> <span class=\"lsd3 ws118\">valeu<span class=\"_ _1\"/>rs ont <span class=\"_ _1\"/>\u00e9t\u00e9 esti<span class=\"_ _1\"/>m\u00e9es s<span class=\"_ _1\"/>oit en pr<span class=\"_ _1\"/>enant en<span class=\"_ _1\"/> compte l<span class=\"_ _1\"/>a valeu<span class=\"_ _1\"/>r cot\u00e9<span class=\"_ _1\"/>e sur un<span class=\"_ _1\"/> march\u00e9 a<span class=\"_ _1\"/>ctif, </span></span>soit, si cette valeur n\u2019est pas dispo<span class=\"_ _1\"/>nible, \u00e0 l'aide de diff\u00e9rentes techniques d'\u00e9valua<span class=\"_ _1\"/>tion, en particulier l'actualisation des flux de tr\u00e9so<span class=\"_ _1\"/>rerie f<span class=\"_ _1\"/>uturs<span class=\"_ _1\"/>.Annexe 32.5.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Actifs et passifs valoris\u00e9s \u00e0 la juste valeur<span class=\"ff4d fs3e\"> </span></span>Les instruments finan<span class=\"_ _1\"/>ciers valoris\u00e9s \u00e0 la juste val<span class=\"_ _1\"/>eur sont repris dans<span class=\"_ _1\"/> le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span></span>de<span class=\"_ _1\"/>ssous en fonction <span class=\"_ _1\"/>de la technique d\u2019\u00e9val<span class=\"_ _1\"/>uation utilis\u00e9e. La hi\u00e9rarch<span class=\"_ _1\"/>ie entre<span class=\"_ _1\"/> les tech<span class=\"_ _1\"/>niques r<span class=\"_ _1\"/>efl\u00e8te l\u2019<span class=\"_ _1\"/>importanc<span class=\"_ _1\"/>e des <span class=\"_ _1\"/>donn\u00e9es u<span class=\"_ _1\"/>tilis\u00e9es<span class=\"_ _1\"/> lors de<span class=\"_ _1\"/> l\u2019\u00e9valua<span class=\"_ _1\"/>tion<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Niveau 1<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lscf ws110\">: valeurs de cotation<span class=\"_ _1\"/>s (non ajust<span class=\"ls1 ws0\">\u00e9</span>es) dan<span class=\"_ _1\"/>s des march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">s a<span class=\"_ _1\"/>ctifs p<span class=\"_ _1\"/>our de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et <span class=\"lsd5 ws129\">pass<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> i<span class=\"_ _13\"/>den<span class=\"_ _13\"/>tiq<span class=\"_ _13\"/>ue<span class=\"_ _13\"/>s</span><span class=\"ff54 ls1\">\u202f</span><span class=\"lsd1 ws11a\">; </span><span class=\"ls1\"> </span></span></span></span></span>Niveau 2<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws110\">valuation pour lesquelles tout<span class=\"_ _1\"/>es les donn<span class=\"ls1 ws0\">\u00e9</span>es ayant un <span class=\"_ _1\"/>effet significatif sur la<span class=\"_ _1\"/> juste valeur sont ob<span class=\"_ _1\"/>servables pour l\u2019<span class=\"_ _1\"/>actif ou le </span></span></span></span>passif, de mani\u00e8re di<span class=\"_ _1\"/>recte ou indirecte<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>Niveau 3<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws113\">valuation po<span class=\"ws110\">ur lesquelles toutes les do<span class=\"_ _1\"/>nn<span class=\"ls1 ws0\">\u00e9</span>es ayant un effet <span class=\"_ _1\"/>significatif sur la ju<span class=\"_ _1\"/>ste valeur ne sont pa<span class=\"_ _1\"/>s bas\u00e9es sur des </span></span></span></span></span>donn\u00e9es de march\u00e9<span class=\"_ _1\"/> observables. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tient des instruments financie<span class=\"_ _1\"/>rs class\u00e9s dans les Niveaux 1, 2 et 3<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Les techniques <span class=\"_ _13\"/>de valorisation pour<span class=\"ls1 ws0\"> </span><span class=\"ws114\">mesurer la juste valeur des instru<span class=\"_ _1\"/>ments de Niveau 2 sont les su<span class=\"_ _1\"/>ivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Autres d<span class=\"_ _1\"/>\u00e9riv\u00e9s en<span class=\"_ _1\"/> Niveau 2<span class=\"_ _1\"/> </span>Les autr<span class=\"_ _1\"/>es d\u00e9riv\u00e9<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent p<span class=\"_ _1\"/>rincipalem<span class=\"_ _7\"/>ent les swap<span class=\"_ _1\"/>s de tau<span class=\"_ _1\"/>x d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eats et d<span class=\"_ _1\"/>e devises<span class=\"_ _1\"/> (IRCS) d<span class=\"_ _1\"/>ans lesqu<span class=\"_ _1\"/>els le G<span class=\"_ _1\"/>roupe e<span class=\"_ _1\"/>st e<span class=\"lsd1 ws119\">ntr\u00e9 en vue</span>de r\u00e9duire les fluctu<span class=\"_ _1\"/>ations de taux et d<span class=\"_ _1\"/>e change de certains d<span class=\"_ _1\"/>e ses emprunts \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">terme. L<span class=\"_ _1\"/>es just<span class=\"_ _1\"/>es val<span class=\"_ _1\"/>eurs de c<span class=\"_ _1\"/>es in<span class=\"lsd1 ws119\">struments sont </span></span></span>d\u00e9termin\u00e9es en actuali<span class=\"_ _1\"/>sant les flux f<span class=\"_ _1\"/>uturs contractuellement attend<span class=\"_ _1\"/>us sur base des <span class=\"_ _1\"/>courbes de taux d\u2019i<span class=\"_ _1\"/>nt\u00e9r\u00eats pour ces devise<span class=\"_ _1\"/><span class=\"lsd4 ws94\">s et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> taux </span>de change qui sont ob<span class=\"_ _1\"/>servables sur de<span class=\"_ _1\"/>s march\u00e9s liquides. \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Emprunts non</span><span class=\"ff4d\">-<span class=\"lscf ws118\">subordonn\u00e9s </span></span>Les emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">subordonn\u00e9s sont reconnus<span class=\"_ _1\"/> au co\u00fbt amorti. L<span class=\"_ _1\"/>eurs justes valeurs,<span class=\"_ _1\"/> calcul\u00e9es de mani<span class=\"_ _1\"/>\u00e8re s\u00e9par\u00e9e, ont \u00e9t\u00e9<span class=\"_ _1\"/> obtenues en </span></span>actualisant les taux d\u2019in<span class=\"_ _1\"/>t\u00e9r\u00eats auxquels le G<span class=\"_ _1\"/>roupe peut emprunte<span class=\"_ _1\"/>r au 31 d\u00e9cembre 2022<span class=\"_ _1\"/> pour des empr<span class=\"_ _1\"/>unts similaires avec d<span class=\"_ _1\"/>es m<span class=\"lsd2 ws115\">aturit\u00e9<span class=\"_ _1\"/>s </span>identiques.L<span class=\"lsd3 ws121\">es <span class=\"lsd1 ws11a\">instrument<span class=\"lsd9 ws11e\">s <span class=\"lsd2 ws115\">fina<span class=\"_ _1\"/>ncier<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lsd9 ws11e\">class\u00e9<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd1 ws114\">niveau 3 <span class=\"lsda\">sont</span></span> <span class=\"lsd1 ws11a\">\u00e9valu\u00e9</span>s <span class=\"lscf ws118\">\u00e0 <span class=\"lsd4 ws128\">leur<span class=\"_ _13\"/></span></span> <span class=\"lsd3 ws118\">juste <span class=\"_ _1\"/>valeur su<span class=\"_ _1\"/>r la base<span class=\"_ _1\"/> des so<span class=\"_ _1\"/>rties de<span class=\"_ _1\"/> tr\u00e9sor<span class=\"_ _1\"/>erie dans d<span class=\"_ _1\"/>iff\u00e9re<span class=\"_ _1\"/>nts sc\u00e9na<span class=\"_ _1\"/>rios, <span class=\"_ _1\"/>cha<span class=\"lscf\">que </span></span></span></span></span></span></span></span></span>sc\u00e9nario<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">\u00e9tant pond\u00e9r\u00e9 en f<span class=\"_ _1\"/>onction de sa probabil<span class=\"_ _1\"/>it\u00e9 <span class=\"lsd1 ws114\">de survenance</span><span class=\"lsd5\">. Le<span class=\"_ _13\"/>s<span class=\"_ _13\"/> p<span class=\"_ _13\"/>ond\u00e9<span class=\"_ _13\"/>r<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>ons<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">sont so<span class=\"_ _1\"/>it bas\u00e9<span class=\"_ _1\"/>es <span class=\"_ _1\"/>sur des<span class=\"_ _1\"/> donn\u00e9<span class=\"_ _1\"/>es sta<span class=\"_ _1\"/>tistiq<span class=\"_ _1\"/>ues qui<span class=\"_ _1\"/> sont t<span class=\"_ _1\"/>r\u00e8s </span></span></span></span></span>stables dans le temp<span class=\"_ _1\"/>s, soit bas\u00e9es <span class=\"_ _1\"/>sur la meilleure estimation d<span class=\"_ _1\"/>e Proximus de la su<span class=\"_ _1\"/>rvenance du sc\u00e9nario. La jus<span class=\"_ _1\"/>te valeur de l<span class=\"lsd2 ws117\">'in<span class=\"_ _1\"/>strumen<span class=\"_ _7\"/>t <span class=\"_ _13\"/>est tr\u00e8s </span>d\u00e9pendante mais p<span class=\"_ _1\"/>roportionnelle aux var<span class=\"_ _1\"/>iations de<span class=\"lsd9 ws130\">s sor<span class=\"_ _1\"/>ties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie e<span class=\"_ _1\"/>stim\u00e9<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice comptable<span class=\"ls1 ws0\"> : </span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FVOCI</span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _3d\"> </span>2 <span class=\"_ _32\"> </span> <span class=\"_ _64\"> </span>2 <span class=\"_ _9b\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _30\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _6c\"> </span> <span class=\"_ _40\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _3e\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas <span class=\"ls1 ws0\">int\u00e9r\u00eats <span class=\"_ _f1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _3d\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _43\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">2.239<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> </span></span>1.887<span class=\"ls1 ws0\"> <span class=\"_ _a1\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d9\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _78\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">352</span> <span class=\"_ _d6\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _6f\"> </span> <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _60\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Obligations non su<span class=\"_ _13\"/>bordonn\u00e9es, \u00e0 l'exc<span class=\"_ _13\"/>eption de leurs 19.2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c0\"> </span></span></span>100<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span> <span class=\"_ _39\"> </span><span class=\"lsfc ws14a\">99</span> <span class=\"_ _3e\"> </span> </span>d\u00e9riv\u00e9s incorpor\u00e9s \"<span class=\"_ _13\"/>non \u00e9troitement<span class=\"_ _13\"/> li\u00e9s\".<span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1 <span class=\"_ _74\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _a4\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">477<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _6f\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _cd\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _56\"> </span></span>FVTPL <span class=\"_ _3d\"> </span>3 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice <span class=\"ls100 ws14e\">comptable<span class=\"ls1 ws0\"> <span class=\"_ _13\"/>: </span></span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _187\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _f1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _da\"> </span>FVTPL <span class=\"_ _33\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span></span><span class=\"ls111\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _cb\"> </span> </span></span>2.456<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _74\"> </span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">423</span> <span class=\"_ _dc\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span></span>32.1<span class=\"ls1 ws0\"> <span class=\"_ _d6\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _74\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _dc\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _9b\"> </span>1 <span class=\"_ _9b\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _43\"> </span></span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-60-5": {
   "value": "Crit<span class=\"_ _13\"/>\u00e8res pour la<span class=\"_ _13\"/> compensation des<span class=\"_ _13\"/> actifs<span class=\"_ _13\"/> et passifs<span class=\"_ _13\"/> financiers<span class=\"_ _13\"/> En pr\u00e9sence d'un droi<span class=\"_ _1\"/>t l\u00e9galement ex\u00e9cutoire <span class=\"_ _1\"/>de compensation pour<span class=\"_ _1\"/> les actifs et pa<span class=\"_ _1\"/>ssifs financiers comptabilis\u00e9s e<span class=\"_ _1\"/>t dans le c<span class=\"lsd5 ws129\">as o\u00f9 l<span class=\"_ _13\"/>e G<span class=\"_ _13\"/>ro<span class=\"_ _13\"/>upe<span class=\"_ _13\"/> a </span>l\u2019intention de simultan\u00e9ment r\u00e9gler le pas<span class=\"_ _1\"/>sif et <span class=\"lsd3 ws118\">la vent<span class=\"_ _1\"/>e de l'ac<span class=\"_ _1\"/>tif ou a<span class=\"_ _1\"/> l\u2019inten<span class=\"_ _1\"/>tion de p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oc\u00e9der<span class=\"_ _1\"/> au r\u00e8gl<span class=\"_ _1\"/>ement su<span class=\"_ _1\"/>r une ba<span class=\"_ _1\"/>se nette,<span class=\"_ _1\"/> l'ensem<span class=\"_ _1\"/>ble d<span class=\"_ _1\"/>es actifs </span>et pass<span class=\"_ _1\"/>ifs finan<span class=\"_ _7\"/>ciers li\u00e9s <span class=\"_ _1\"/>sont co<span class=\"_ _1\"/>mpens\u00e9<span class=\"_ _1\"/>s. <span class=\"ls1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-61-3": {
   "value": "Cr\u00e9ances commerciales Les cr\u00e9ances commerciales dans le bilan sont \u00e9valu\u00e9es au bilan au co\u00fbt amorti (mod\u00e8le SPPI s\u2019applique) d\u00e9duction faite des pertes de cr\u00e9dit attendues. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-62-3": {
   "value": "Tr\u00e9sore<span class=\"_ _1\"/>rie et \u00e9<span class=\"_ _1\"/>quivalents <span class=\"_ _1\"/>de tr\u00e9so<span class=\"_ _1\"/>rerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La tr\u00e9so<span class=\"_ _1\"/>rerie et<span class=\"_ _1\"/> les \u00e9qu<span class=\"_ _1\"/>ivalents<span class=\"_ _1\"/> de tr\u00e9<span class=\"_ _1\"/>sorerie co<span class=\"_ _1\"/>mprenn<span class=\"_ _1\"/>ent les av<span class=\"_ _1\"/>oirs <span class=\"_ _1\"/>en cais<span class=\"_ _1\"/>se, les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>urants<span class=\"_ _1\"/> bancaires<span class=\"_ _1\"/> ainsi q<span class=\"_ _1\"/>ue les<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">place<span class=\"_ _1\"/>ments ayant une </span></span>mat<span class=\"ws110\">urit\u00e9 \u00e0 l'\u00e9mission <span class=\"_ _1\"/>de moins de 3 mois <span class=\"_ _1\"/>et qui sont hautemen<span class=\"_ _1\"/>t liquides. Les actifs sont<span class=\"_ _1\"/> imm\u00e9diatement conve<span class=\"_ _1\"/>rtibles en num\u00e9raire<span class=\"ls1 ws0\"> </span>ave<span class=\"_ _1\"/>c un risque </span>tr\u00e8s faible de changem<span class=\"_ _1\"/>ent de valeur. <span class=\"ls1 ws0\"> </span>La tr\u00e9sorerie et le<span class=\"_ _1\"/>s \u00e9quivalents de <span class=\"_ _1\"/>tr\u00e9sorerie sont port\u00e9s au bilan<span class=\"_ _1\"/> au co\u00fbt a<span class=\"lsd2 ws115\">mo<span class=\"_ _1\"/>rti. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-63-4": {
   "value": "Dettes fi<span class=\"_ _1\"/>nanci\u00e8<span class=\"_ _1\"/>res pro<span class=\"_ _1\"/>ductives d\u2019<span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> L'ensemble des pr\u00eats e<span class=\"_ _1\"/>t des emprunts sont <span class=\"_ _1\"/>initialement reconnus au<span class=\"_ _1\"/> bilan au co\u00fbt d'acquisition,<span class=\"_ _1\"/> qui repr\u00e9sente la ju<span class=\"_ _1\"/>ste valeu<span class=\"lsd3 ws123\">r de ces pr\u00eat<span class=\"_ _1\"/>s ou </span>emprunts, apr\u00e8s d\u00e9du<span class=\"_ _1\"/>ction des frais d'\u00e9mission l<span class=\"_ _1\"/>i\u00e9s aux emprunts. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Apr\u00e8s avoir \u00e9t\u00e9 po<span class=\"_ _1\"/>rt\u00e9es au bilan, le<span class=\"_ _1\"/>s dettes sont \u00e9valu\u00e9es au <span class=\"_ _1\"/>co\u00fbt amorti, par application<span class=\"_ _1\"/> de la m\u00e9thode <span class=\"_ _1\"/>des taux d\u2019int\u00e9r\u00eat effectifs, ave<span class=\"_ _1\"/>c amortissement des pri<span class=\"_ _1\"/>mes d\u2019\u00e9mission ou de<span class=\"_ _1\"/> remboursement ve<span class=\"_ _1\"/>rs le compte de r\u00e9sultats<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-64-4": {
   "value": "Produits d\u00e9<span class=\"_ _13\"/>riv\u00e9s Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas et n\u2019\u00e9met pas<span class=\"_ _1\"/> d\u2019instruments finan<span class=\"ws113\">ciers d\u00e9riv<span class=\"_ _1\"/>\u00e9s <span class=\"_ _13\"/>dans des buts sp\u00e9culatifs. Toutefois, un certain nombre de ces produits </span>d\u00e9riv\u00e9s<span class=\"_ _1\"/> ne renco<span class=\"_ _1\"/>ntrent pa<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>ndition<span class=\"_ _1\"/>s repris<span class=\"_ _1\"/>es \u00e0 l\u2019I<span class=\"lse6 ws152\">FRS 9<span class=\"ls1 ws0\"> </span></span>en vue d\u2019<span class=\"_ _1\"/>entrer dan<span class=\"_ _1\"/>s la co<span class=\"_ _1\"/>mptabilit<span class=\"_ _1\"/>\u00e9 de cou<span class=\"_ _1\"/>verture<span class=\"_ _1\"/>. Ils son<span class=\"_ _1\"/>t d\u00e8s lo<span class=\"_ _1\"/>rs trait<span class=\"_ _1\"/>\u00e9s com<span class=\"_ _1\"/>me des produits d\u00e9riv\u00e9s d\u00e9tenu<span class=\"_ _1\"/>s \u00e0 des fins sp\u00e9<span class=\"_ _1\"/>culatives, ce qui implique<span class=\"_ _1\"/> que les change<span class=\"_ _1\"/>ments de juste valeu<span class=\"_ _1\"/>r soient enregistr\u00e9s dans le<span class=\"_ _1\"/> compte de r\u00e9sult<span class=\"lsd2 ws115\">a<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>Le Groupe recourt \u00e0<span class=\"_ _1\"/> des produits d\u00e9riv\u00e9s,<span class=\"_ _1\"/> comme les <span class=\"lsd1 ws114\">IRS, les </span>swaps<span class=\"_ _1\"/> de taux d\u2019int\u00e9<span class=\"_ _1\"/>r\u00eat et de devises (IRC<span class=\"_ _1\"/>S<span class=\"lsd7 ws131\">) et </span><span class=\"ws113\">les contrats de <span class=\"lsd1 ws114\">c<span class=\"_ _13\"/>hange \u00e0 ter<span class=\"_ _1\"/>me, afin de </span></span>r\u00e9duire les risques as<span class=\"_ _1\"/>soci\u00e9s aux fluctuations <span class=\"_ _1\"/>de change sur l<span class=\"_ _1\"/>es actifs, passifs sous<span class=\"ls1 ws0\">-<span class=\"lsd2\">jac<span class=\"_ _1\"/>ents e<span class=\"_ _1\"/>t op\u00e9rat<span class=\"_ _1\"/>ions <span class=\"_ _1\"/>anticip\u00e9<span class=\"_ _1\"/>es. Les p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oduit<span class=\"_ _1\"/>s d\u00e9riv\u00e9s<span class=\"_ _1\"/> son<span class=\"_ _1\"/>t port\u00e9<span class=\"_ _1\"/>s </span></span>au bilan \u00e0 leur ju<span class=\"_ _1\"/>ste valeur dans le<span class=\"_ _1\"/>s rubriques \"Autres actifs <span class=\"_ _1\"/>non courants\", \"A<span class=\"lsd2 ws0\">ut<span class=\"_ _1\"/>res ac<span class=\"_ _1\"/>tifs ci<span class=\"_ _1\"/>rculants\"<span class=\"_ _1\"/>, \"De<span class=\"_ _1\"/>ttes por<span class=\"_ _1\"/>tant in<span class=\"_ _1\"/>t\u00e9r\u00eat\", \"<span class=\"_ _1\"/>Autre<span class=\"_ _1\"/>s dette<span class=\"_ _1\"/>s \u00e0 long<span class=\"_ _7\"/> </span>terme\" e<span class=\"_ _1\"/>t \"Autre<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> \u00e0 court<span class=\"_ _1\"/> terme\".<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Un IRCS est utilis\u00e9<span class=\"_ _1\"/> pour r\u00e9duire l\u2019ex<span class=\"_ _1\"/>position du Groupe aux f<span class=\"_ _1\"/>luctuations des taux d'i<span class=\"_ _1\"/>nt\u00e9r\u00eat et de change <span class=\"_ _1\"/>sur une dette \u00e0 long<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd3 ws123\">terme en JPY.<span class=\"_ _1\"/> <span class=\"lsd1 ws11a\">Le </span></span></span>Groupe n\u2019emploie pas la comptabilit\u00e9 de couverture pour cet i<span class=\"_ _13\"/>nstrument d\u00e9riv\u00e9. <span class=\"ls1 ws0\"> </span>Cette de<span class=\"_ _1\"/>tte \u00e0 long<span class=\"_ _7\"/> terme expri<span class=\"_ _1\"/>m\u00e9e en J<span class=\"_ _1\"/>PY compren<span class=\"_ _1\"/>d un <span class=\"_ _1\"/>d\u00e9riv\u00e9 inco<span class=\"_ _7\"/>rpor\u00e9 (\u00ab embe<span class=\"_ _1\"/>dded d<span class=\"_ _1\"/>erivative<span class=\"_ _1\"/> \u00bb). C<span class=\"_ _1\"/>e d\u00e9riv\u00e9 e<span class=\"_ _1\"/>st s\u00e9par<span class=\"_ _1\"/>\u00e9 de son <span class=\"_ _1\"/><span class=\"lsd2 ws117\">cont<span class=\"_ _1\"/>rat h\u00f4te et </span>comptabilis\u00e9 \u00e0 sa ju<span class=\"_ _1\"/>ste valeur, impliquant que l<span class=\"_ _1\"/>es variations de la ju<span class=\"_ _1\"/>ste valeur sont po<span class=\"_ _1\"/>rt\u00e9es au compte d<span class=\"_ _1\"/>e r\u00e9sultats. Les effets \u00ab m<span class=\"_ _1\"/>ark<span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">to</span>-</span>market \u00bb sur ce d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 sont compens\u00e9s par <span class=\"_ _1\"/>ceux jouant sur l\u2019IRCS. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe emploie d<span class=\"_ _1\"/>es IRS (swap de taux<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats) pour att\u00e9nue<span class=\"_ _1\"/>r le risque li\u00e9 aux<span class=\"_ _1\"/> fluctuations de taux d\u2019int<span class=\"_ _1\"/>\u00e9r\u00eats entre la date d\u2019or<span class=\"_ _1\"/>igine de la couverture et la dat<span class=\"_ _1\"/>e d\u2019\u00e9mission hautem<span class=\"_ _1\"/>ent probables de det<span class=\"_ _1\"/>tes \u00e0 long terme \u00e0 <span class=\"_ _1\"/>taux fixe. Le Group<span class=\"_ _1\"/>e applique la comptabilit\u00e9 d<span class=\"lsd1 ws114\">e<span class=\"_ _1\"/> couverture de flux </span>de tr\u00e9so<span class=\"_ _1\"/>rerie pou<span class=\"_ _7\"/>r<span class=\"_ _13\"/> certain<span class=\"_ _1\"/>es de <span class=\"_ _1\"/>ces <span class=\"lsd2 ws0\">op\u00e9ra<span class=\"_ _1\"/>tions de<span class=\"_ _1\"/> couve<span class=\"_ _1\"/>rtures. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es groupe n\u2019applique <span class=\"_ _1\"/>pas la comptabilit\u00e9 d<span class=\"_ _1\"/>e couverture,<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9riv\u00e9s so<span class=\"_ _1\"/>nt repr<span class=\"_ _1\"/>is \u00e0 leu<span class=\"_ _1\"/>r </span></span></span>juste valeur, avec les <span class=\"_ _1\"/>changements de juste val<span class=\"_ _1\"/>eur port\u00e9s au compt<span class=\"_ _1\"/>e de r\u00e9sultats parm<span class=\"_ _1\"/>i les r\u00e9sultats financiers. Quand<span class=\"_ _1\"/> le sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">jacen<span class=\"_ _1\"/>t </span></span>est reco<span class=\"_ _1\"/>nnu au bil<span class=\"_ _1\"/>an et co<span class=\"_ _1\"/>ncerne d<span class=\"_ _7\"/>es charges r<span class=\"_ _1\"/>econnues <span class=\"_ _1\"/>en r\u00e9sul<span class=\"_ _1\"/>tat o<span class=\"_ _1\"/>p\u00e9rationnel<span class=\"_ _1\"/> ou de<span class=\"_ _1\"/>s investis<span class=\"_ _1\"/>semen<span class=\"_ _1\"/>ts, les ch<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts de ju<span class=\"_ _1\"/><span class=\"lsd4 ws128\">st<span class=\"_ _13\"/>e </span>valeur reconnus dans les r\u00e9sultats<span class=\"_ _1\"/> financiers sont reclass\u00e9s en r\u00e9sultat op\u00e9rationnel q<span class=\"lscf ws110\">u<span class=\"_ _1\"/>and l\u2019instrument de<span class=\"_ _1\"/> couverture arrive \u00e0 </span>\u00e9ch\u00e9ance.<span class=\"_ _1\"/> \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es la comptabilit\u00e9 de<span class=\"_ _1\"/> couverture est appliq<span class=\"_ _1\"/>u\u00e9e, les gains et <span class=\"_ _1\"/>pertes relatifs \u00e0<span class=\"ls1 ws0\"> </span>la partie </span>efficace de la couv<span class=\"_ _1\"/>erture par l\u2019instrument<span class=\"_ _1\"/> d\u00e9riv\u00e9 sont reconnus pa<span class=\"_ _1\"/>rmi les \u00e9l\u00e9ments du r<span class=\"_ _1\"/>\u00e9sultat global (capitaux<span class=\"_ _1\"/> propres) jusqu\u2019\u00e0 ce que l\u2019\u00e9v\u00e9nement couve<span class=\"_ _1\"/>rt se produise. Si la t<span class=\"_ _1\"/>ransaction couverte r\u00e9sul<span class=\"_ _1\"/>te dans la reconnaissan<span class=\"_ _1\"/>ce d\u2019un actif, la valeur co<span class=\"_ _1\"/>mptabl<span class=\"lsd4 ws94\">e de </span>l\u2019actif au moment d<span class=\"_ _1\"/>e l\u2019enregistrement initial e<span class=\"_ _1\"/>st ajust\u00e9e pour<span class=\"ls1 ws0\"> </span>reprend<span class=\"_ _1\"/>re les montants pr\u00e9al<span class=\"_ _1\"/>ablement reconnus via le<span class=\"_ _1\"/>s \u00e9l\u00e9ments du r\u00e9sultat global. Si la <span class=\"_ _1\"/>transaction de couve<span class=\"_ _1\"/>rture concerne des charg<span class=\"_ _1\"/>es comptabilis\u00e9es parmi les<span class=\"_ _1\"/> r\u00e9sultats op\u00e9rationnels,<span class=\"_ _1\"/> les m<span class=\"lsd1 ws11a\">ontants </span>pr\u00e9alablement reconnus v<span class=\"_ _1\"/>ia les \u00e9l\u00e9ments du r\u00e9sul<span class=\"_ _1\"/>tat glob<span class=\"lsd1 ws114\">al sont reclass\u00e9s parmi le<span class=\"_ _1\"/>s r\u00e9sultats op\u00e9rationnels quand les charges li\u00e9<span class=\"_ _1\"/>es </span>au service sous<span class=\"ls1 ws0\">- <span class=\"lsd3 ws118\">jacents<span class=\"_ _1\"/> sont reco<span class=\"_ _7\"/>nnus dans l<span class=\"_ _1\"/>e compte <span class=\"_ _1\"/>de <span class=\"lsd1 ws119\">r\u00e9sultats. La<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">partie inefficace de<span class=\"_ _1\"/> la couverture de f<span class=\"_ _1\"/>lux de tr\u00e9sorerie est </span></span></span></span></span>toujours reconnue dans le compte de r\u00e9sultats. Le Groupe applique l\u2019IAS<span class=\"_ _1\"/> 32 pour l<span class=\"_ _1\"/>es contrats d\u2019options qui <span class=\"_ _1\"/>sont des paiements bas\u00e9s su<span class=\"_ _1\"/>r des \u00e9l\u00e9ments<span class=\"_ _1\"/> de fonds propres et qu<span class=\"_ _1\"/>i<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">ne sont n<span class=\"_ _1\"/>i acco<span class=\"_ _1\"/>rd\u00e9s </span></span>en \u00e9change de bien<span class=\"_ _1\"/>s ou de service<span class=\"_ _1\"/>s, ni accord\u00e9s au personnel<span class=\"_ _1\"/> au titre d\u2019employ\u00e9s. Les<span class=\"_ _1\"/> contrats d\u2019options t<span class=\"_ _1\"/>els que les warrants qu<span class=\"_ _1\"/>i qualifient comme d\u00e9riv\u00e9s<span class=\"_ _1\"/> et les de<span class=\"_ _1\"/>ttes fin<span class=\"_ _1\"/>anci\u00e8res <span class=\"_ _1\"/>sont cla<span class=\"_ _7\"/>s<span class=\"_ _13\"/>s\u00e9s en<span class=\"_ _1\"/> dettes<span class=\"_ _1\"/> financi\u00e8<span class=\"_ _1\"/>res \u00e0 l<span class=\"_ _1\"/>a FVTPL (<span class=\"_ _1\"/>r\u00e9sultat<span class=\"_ _1\"/>s financi<span class=\"_ _1\"/>ers).<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-64-5": {
   "value": "Produits d\u00e9<span class=\"_ _13\"/>riv\u00e9s Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas et n\u2019\u00e9met pas<span class=\"_ _1\"/> d\u2019instruments finan<span class=\"ws113\">ciers d\u00e9riv<span class=\"_ _1\"/>\u00e9s <span class=\"_ _13\"/>dans des buts sp\u00e9culatifs. Toutefois, un certain nombre de ces produits </span>d\u00e9riv\u00e9s<span class=\"_ _1\"/> ne renco<span class=\"_ _1\"/>ntrent pa<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>ndition<span class=\"_ _1\"/>s repris<span class=\"_ _1\"/>es \u00e0 l\u2019I<span class=\"lse6 ws152\">FRS 9<span class=\"ls1 ws0\"> </span></span>en vue d\u2019<span class=\"_ _1\"/>entrer dan<span class=\"_ _1\"/>s la co<span class=\"_ _1\"/>mptabilit<span class=\"_ _1\"/>\u00e9 de cou<span class=\"_ _1\"/>verture<span class=\"_ _1\"/>. Ils son<span class=\"_ _1\"/>t d\u00e8s lo<span class=\"_ _1\"/>rs trait<span class=\"_ _1\"/>\u00e9s com<span class=\"_ _1\"/>me des produits d\u00e9riv\u00e9s d\u00e9tenu<span class=\"_ _1\"/>s \u00e0 des fins sp\u00e9<span class=\"_ _1\"/>culatives, ce qui implique<span class=\"_ _1\"/> que les change<span class=\"_ _1\"/>ments de juste valeu<span class=\"_ _1\"/>r soient enregistr\u00e9s dans le<span class=\"_ _1\"/> compte de r\u00e9sult<span class=\"lsd2 ws115\">a<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>Le Groupe recourt \u00e0<span class=\"_ _1\"/> des produits d\u00e9riv\u00e9s,<span class=\"_ _1\"/> comme les <span class=\"lsd1 ws114\">IRS, les </span>swaps<span class=\"_ _1\"/> de taux d\u2019int\u00e9<span class=\"_ _1\"/>r\u00eat et de devises (IRC<span class=\"_ _1\"/>S<span class=\"lsd7 ws131\">) et </span><span class=\"ws113\">les contrats de <span class=\"lsd1 ws114\">c<span class=\"_ _13\"/>hange \u00e0 ter<span class=\"_ _1\"/>me, afin de </span></span>r\u00e9duire les risques as<span class=\"_ _1\"/>soci\u00e9s aux fluctuations <span class=\"_ _1\"/>de change sur l<span class=\"_ _1\"/>es actifs, passifs sous<span class=\"ls1 ws0\">-<span class=\"lsd2\">jac<span class=\"_ _1\"/>ents e<span class=\"_ _1\"/>t op\u00e9rat<span class=\"_ _1\"/>ions <span class=\"_ _1\"/>anticip\u00e9<span class=\"_ _1\"/>es. Les p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oduit<span class=\"_ _1\"/>s d\u00e9riv\u00e9s<span class=\"_ _1\"/> son<span class=\"_ _1\"/>t port\u00e9<span class=\"_ _1\"/>s </span></span>au bilan \u00e0 leur ju<span class=\"_ _1\"/>ste valeur dans le<span class=\"_ _1\"/>s rubriques \"Autres actifs <span class=\"_ _1\"/>non courants\", \"A<span class=\"lsd2 ws0\">ut<span class=\"_ _1\"/>res ac<span class=\"_ _1\"/>tifs ci<span class=\"_ _1\"/>rculants\"<span class=\"_ _1\"/>, \"De<span class=\"_ _1\"/>ttes por<span class=\"_ _1\"/>tant in<span class=\"_ _1\"/>t\u00e9r\u00eat\", \"<span class=\"_ _1\"/>Autre<span class=\"_ _1\"/>s dette<span class=\"_ _1\"/>s \u00e0 long<span class=\"_ _7\"/> </span>terme\" e<span class=\"_ _1\"/>t \"Autre<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> \u00e0 court<span class=\"_ _1\"/> terme\".<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Un IRCS est utilis\u00e9<span class=\"_ _1\"/> pour r\u00e9duire l\u2019ex<span class=\"_ _1\"/>position du Groupe aux f<span class=\"_ _1\"/>luctuations des taux d'i<span class=\"_ _1\"/>nt\u00e9r\u00eat et de change <span class=\"_ _1\"/>sur une dette \u00e0 long<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd3 ws123\">terme en JPY.<span class=\"_ _1\"/> <span class=\"lsd1 ws11a\">Le </span></span></span>Groupe n\u2019emploie pas la comptabilit\u00e9 de couverture pour cet i<span class=\"_ _13\"/>nstrument d\u00e9riv\u00e9. <span class=\"ls1 ws0\"> </span>Cette de<span class=\"_ _1\"/>tte \u00e0 long<span class=\"_ _7\"/> terme expri<span class=\"_ _1\"/>m\u00e9e en J<span class=\"_ _1\"/>PY compren<span class=\"_ _1\"/>d un <span class=\"_ _1\"/>d\u00e9riv\u00e9 inco<span class=\"_ _7\"/>rpor\u00e9 (\u00ab embe<span class=\"_ _1\"/>dded d<span class=\"_ _1\"/>erivative<span class=\"_ _1\"/> \u00bb). C<span class=\"_ _1\"/>e d\u00e9riv\u00e9 e<span class=\"_ _1\"/>st s\u00e9par<span class=\"_ _1\"/>\u00e9 de son <span class=\"_ _1\"/><span class=\"lsd2 ws117\">cont<span class=\"_ _1\"/>rat h\u00f4te et </span>comptabilis\u00e9 \u00e0 sa ju<span class=\"_ _1\"/>ste valeur, impliquant que l<span class=\"_ _1\"/>es variations de la ju<span class=\"_ _1\"/>ste valeur sont po<span class=\"_ _1\"/>rt\u00e9es au compte d<span class=\"_ _1\"/>e r\u00e9sultats. Les effets \u00ab m<span class=\"_ _1\"/>ark<span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">to</span>-</span>market \u00bb sur ce d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 sont compens\u00e9s par <span class=\"_ _1\"/>ceux jouant sur l\u2019IRCS. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe emploie d<span class=\"_ _1\"/>es IRS (swap de taux<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats) pour att\u00e9nue<span class=\"_ _1\"/>r le risque li\u00e9 aux<span class=\"_ _1\"/> fluctuations de taux d\u2019int<span class=\"_ _1\"/>\u00e9r\u00eats entre la date d\u2019or<span class=\"_ _1\"/>igine de la couverture et la dat<span class=\"_ _1\"/>e d\u2019\u00e9mission hautem<span class=\"_ _1\"/>ent probables de det<span class=\"_ _1\"/>tes \u00e0 long terme \u00e0 <span class=\"_ _1\"/>taux fixe. Le Group<span class=\"_ _1\"/>e applique la comptabilit\u00e9 d<span class=\"lsd1 ws114\">e<span class=\"_ _1\"/> couverture de flux </span>de tr\u00e9so<span class=\"_ _1\"/>rerie pou<span class=\"_ _7\"/>r<span class=\"_ _13\"/> certain<span class=\"_ _1\"/>es de <span class=\"_ _1\"/>ces <span class=\"lsd2 ws0\">op\u00e9ra<span class=\"_ _1\"/>tions de<span class=\"_ _1\"/> couve<span class=\"_ _1\"/>rtures. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es groupe n\u2019applique <span class=\"_ _1\"/>pas la comptabilit\u00e9 d<span class=\"_ _1\"/>e couverture,<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9riv\u00e9s so<span class=\"_ _1\"/>nt repr<span class=\"_ _1\"/>is \u00e0 leu<span class=\"_ _1\"/>r </span></span></span>juste valeur, avec les <span class=\"_ _1\"/>changements de juste val<span class=\"_ _1\"/>eur port\u00e9s au compt<span class=\"_ _1\"/>e de r\u00e9sultats parm<span class=\"_ _1\"/>i les r\u00e9sultats financiers. Quand<span class=\"_ _1\"/> le sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">jacen<span class=\"_ _1\"/>t </span></span>est reco<span class=\"_ _1\"/>nnu au bil<span class=\"_ _1\"/>an et co<span class=\"_ _1\"/>ncerne d<span class=\"_ _7\"/>es charges r<span class=\"_ _1\"/>econnues <span class=\"_ _1\"/>en r\u00e9sul<span class=\"_ _1\"/>tat o<span class=\"_ _1\"/>p\u00e9rationnel<span class=\"_ _1\"/> ou de<span class=\"_ _1\"/>s investis<span class=\"_ _1\"/>semen<span class=\"_ _1\"/>ts, les ch<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts de ju<span class=\"_ _1\"/><span class=\"lsd4 ws128\">st<span class=\"_ _13\"/>e </span>valeur reconnus dans les r\u00e9sultats<span class=\"_ _1\"/> financiers sont reclass\u00e9s en r\u00e9sultat op\u00e9rationnel q<span class=\"lscf ws110\">u<span class=\"_ _1\"/>and l\u2019instrument de<span class=\"_ _1\"/> couverture arrive \u00e0 </span>\u00e9ch\u00e9ance.<span class=\"_ _1\"/> \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es la comptabilit\u00e9 de<span class=\"_ _1\"/> couverture est appliq<span class=\"_ _1\"/>u\u00e9e, les gains et <span class=\"_ _1\"/>pertes relatifs \u00e0<span class=\"ls1 ws0\"> </span>la partie </span>efficace de la couv<span class=\"_ _1\"/>erture par l\u2019instrument<span class=\"_ _1\"/> d\u00e9riv\u00e9 sont reconnus pa<span class=\"_ _1\"/>rmi les \u00e9l\u00e9ments du r<span class=\"_ _1\"/>\u00e9sultat global (capitaux<span class=\"_ _1\"/> propres) jusqu\u2019\u00e0 ce que l\u2019\u00e9v\u00e9nement couve<span class=\"_ _1\"/>rt se produise. Si la t<span class=\"_ _1\"/>ransaction couverte r\u00e9sul<span class=\"_ _1\"/>te dans la reconnaissan<span class=\"_ _1\"/>ce d\u2019un actif, la valeur co<span class=\"_ _1\"/>mptabl<span class=\"lsd4 ws94\">e de </span>l\u2019actif au moment d<span class=\"_ _1\"/>e l\u2019enregistrement initial e<span class=\"_ _1\"/>st ajust\u00e9e pour<span class=\"ls1 ws0\"> </span>reprend<span class=\"_ _1\"/>re les montants pr\u00e9al<span class=\"_ _1\"/>ablement reconnus via le<span class=\"_ _1\"/>s \u00e9l\u00e9ments du r\u00e9sultat global. Si la <span class=\"_ _1\"/>transaction de couve<span class=\"_ _1\"/>rture concerne des charg<span class=\"_ _1\"/>es comptabilis\u00e9es parmi les<span class=\"_ _1\"/> r\u00e9sultats op\u00e9rationnels,<span class=\"_ _1\"/> les m<span class=\"lsd1 ws11a\">ontants </span>pr\u00e9alablement reconnus v<span class=\"_ _1\"/>ia les \u00e9l\u00e9ments du r\u00e9sul<span class=\"_ _1\"/>tat glob<span class=\"lsd1 ws114\">al sont reclass\u00e9s parmi le<span class=\"_ _1\"/>s r\u00e9sultats op\u00e9rationnels quand les charges li\u00e9<span class=\"_ _1\"/>es </span>au service sous<span class=\"ls1 ws0\">- <span class=\"lsd3 ws118\">jacents<span class=\"_ _1\"/> sont reco<span class=\"_ _7\"/>nnus dans l<span class=\"_ _1\"/>e compte <span class=\"_ _1\"/>de <span class=\"lsd1 ws119\">r\u00e9sultats. La<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">partie inefficace de<span class=\"_ _1\"/> la couverture de f<span class=\"_ _1\"/>lux de tr\u00e9sorerie est </span></span></span></span></span>toujours reconnue dans le compte de r\u00e9sultats. Le Groupe applique l\u2019IAS<span class=\"_ _1\"/> 32 pour l<span class=\"_ _1\"/>es contrats d\u2019options qui <span class=\"_ _1\"/>sont des paiements bas\u00e9s su<span class=\"_ _1\"/>r des \u00e9l\u00e9ments<span class=\"_ _1\"/> de fonds propres et qu<span class=\"_ _1\"/>i<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">ne sont n<span class=\"_ _1\"/>i acco<span class=\"_ _1\"/>rd\u00e9s </span></span>en \u00e9change de bien<span class=\"_ _1\"/>s ou de service<span class=\"_ _1\"/>s, ni accord\u00e9s au personnel<span class=\"_ _1\"/> au titre d\u2019employ\u00e9s. Les<span class=\"_ _1\"/> contrats d\u2019options t<span class=\"_ _1\"/>els que les warrants qu<span class=\"_ _1\"/>i qualifient comme d\u00e9riv\u00e9s<span class=\"_ _1\"/> et les de<span class=\"_ _1\"/>ttes fin<span class=\"_ _1\"/>anci\u00e8res <span class=\"_ _1\"/>sont cla<span class=\"_ _7\"/>s<span class=\"_ _13\"/>s\u00e9s en<span class=\"_ _1\"/> dettes<span class=\"_ _1\"/> financi\u00e8<span class=\"_ _1\"/>res \u00e0 l<span class=\"_ _1\"/>a FVTPL (<span class=\"_ _1\"/>r\u00e9sultat<span class=\"_ _1\"/>s financi<span class=\"_ _1\"/>ers).<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-64-6": {
   "value": "Produits d\u00e9<span class=\"_ _13\"/>riv\u00e9s Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas et n\u2019\u00e9met pas<span class=\"_ _1\"/> d\u2019instruments finan<span class=\"ws113\">ciers d\u00e9riv<span class=\"_ _1\"/>\u00e9s <span class=\"_ _13\"/>dans des buts sp\u00e9culatifs. Toutefois, un certain nombre de ces produits </span>d\u00e9riv\u00e9s<span class=\"_ _1\"/> ne renco<span class=\"_ _1\"/>ntrent pa<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>ndition<span class=\"_ _1\"/>s repris<span class=\"_ _1\"/>es \u00e0 l\u2019I<span class=\"lse6 ws152\">FRS 9<span class=\"ls1 ws0\"> </span></span>en vue d\u2019<span class=\"_ _1\"/>entrer dan<span class=\"_ _1\"/>s la co<span class=\"_ _1\"/>mptabilit<span class=\"_ _1\"/>\u00e9 de cou<span class=\"_ _1\"/>verture<span class=\"_ _1\"/>. Ils son<span class=\"_ _1\"/>t d\u00e8s lo<span class=\"_ _1\"/>rs trait<span class=\"_ _1\"/>\u00e9s com<span class=\"_ _1\"/>me des produits d\u00e9riv\u00e9s d\u00e9tenu<span class=\"_ _1\"/>s \u00e0 des fins sp\u00e9<span class=\"_ _1\"/>culatives, ce qui implique<span class=\"_ _1\"/> que les change<span class=\"_ _1\"/>ments de juste valeu<span class=\"_ _1\"/>r soient enregistr\u00e9s dans le<span class=\"_ _1\"/> compte de r\u00e9sult<span class=\"lsd2 ws115\">a<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>Le Groupe recourt \u00e0<span class=\"_ _1\"/> des produits d\u00e9riv\u00e9s,<span class=\"_ _1\"/> comme les <span class=\"lsd1 ws114\">IRS, les </span>swaps<span class=\"_ _1\"/> de taux d\u2019int\u00e9<span class=\"_ _1\"/>r\u00eat et de devises (IRC<span class=\"_ _1\"/>S<span class=\"lsd7 ws131\">) et </span><span class=\"ws113\">les contrats de <span class=\"lsd1 ws114\">c<span class=\"_ _13\"/>hange \u00e0 ter<span class=\"_ _1\"/>me, afin de </span></span>r\u00e9duire les risques as<span class=\"_ _1\"/>soci\u00e9s aux fluctuations <span class=\"_ _1\"/>de change sur l<span class=\"_ _1\"/>es actifs, passifs sous<span class=\"ls1 ws0\">-<span class=\"lsd2\">jac<span class=\"_ _1\"/>ents e<span class=\"_ _1\"/>t op\u00e9rat<span class=\"_ _1\"/>ions <span class=\"_ _1\"/>anticip\u00e9<span class=\"_ _1\"/>es. Les p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oduit<span class=\"_ _1\"/>s d\u00e9riv\u00e9s<span class=\"_ _1\"/> son<span class=\"_ _1\"/>t port\u00e9<span class=\"_ _1\"/>s </span></span>au bilan \u00e0 leur ju<span class=\"_ _1\"/>ste valeur dans le<span class=\"_ _1\"/>s rubriques \"Autres actifs <span class=\"_ _1\"/>non courants\", \"A<span class=\"lsd2 ws0\">ut<span class=\"_ _1\"/>res ac<span class=\"_ _1\"/>tifs ci<span class=\"_ _1\"/>rculants\"<span class=\"_ _1\"/>, \"De<span class=\"_ _1\"/>ttes por<span class=\"_ _1\"/>tant in<span class=\"_ _1\"/>t\u00e9r\u00eat\", \"<span class=\"_ _1\"/>Autre<span class=\"_ _1\"/>s dette<span class=\"_ _1\"/>s \u00e0 long<span class=\"_ _7\"/> </span>terme\" e<span class=\"_ _1\"/>t \"Autre<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> \u00e0 court<span class=\"_ _1\"/> terme\".<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Un IRCS est utilis\u00e9<span class=\"_ _1\"/> pour r\u00e9duire l\u2019ex<span class=\"_ _1\"/>position du Groupe aux f<span class=\"_ _1\"/>luctuations des taux d'i<span class=\"_ _1\"/>nt\u00e9r\u00eat et de change <span class=\"_ _1\"/>sur une dette \u00e0 long<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd3 ws123\">terme en JPY.<span class=\"_ _1\"/> <span class=\"lsd1 ws11a\">Le </span></span></span>Groupe n\u2019emploie pas la comptabilit\u00e9 de couverture pour cet i<span class=\"_ _13\"/>nstrument d\u00e9riv\u00e9. <span class=\"ls1 ws0\"> </span>Cette de<span class=\"_ _1\"/>tte \u00e0 long<span class=\"_ _7\"/> terme expri<span class=\"_ _1\"/>m\u00e9e en J<span class=\"_ _1\"/>PY compren<span class=\"_ _1\"/>d un <span class=\"_ _1\"/>d\u00e9riv\u00e9 inco<span class=\"_ _7\"/>rpor\u00e9 (\u00ab embe<span class=\"_ _1\"/>dded d<span class=\"_ _1\"/>erivative<span class=\"_ _1\"/> \u00bb). C<span class=\"_ _1\"/>e d\u00e9riv\u00e9 e<span class=\"_ _1\"/>st s\u00e9par<span class=\"_ _1\"/>\u00e9 de son <span class=\"_ _1\"/><span class=\"lsd2 ws117\">cont<span class=\"_ _1\"/>rat h\u00f4te et </span>comptabilis\u00e9 \u00e0 sa ju<span class=\"_ _1\"/>ste valeur, impliquant que l<span class=\"_ _1\"/>es variations de la ju<span class=\"_ _1\"/>ste valeur sont po<span class=\"_ _1\"/>rt\u00e9es au compte d<span class=\"_ _1\"/>e r\u00e9sultats. Les effets \u00ab m<span class=\"_ _1\"/>ark<span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">to</span>-</span>market \u00bb sur ce d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 sont compens\u00e9s par <span class=\"_ _1\"/>ceux jouant sur l\u2019IRCS. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe emploie d<span class=\"_ _1\"/>es IRS (swap de taux<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats) pour att\u00e9nue<span class=\"_ _1\"/>r le risque li\u00e9 aux<span class=\"_ _1\"/> fluctuations de taux d\u2019int<span class=\"_ _1\"/>\u00e9r\u00eats entre la date d\u2019or<span class=\"_ _1\"/>igine de la couverture et la dat<span class=\"_ _1\"/>e d\u2019\u00e9mission hautem<span class=\"_ _1\"/>ent probables de det<span class=\"_ _1\"/>tes \u00e0 long terme \u00e0 <span class=\"_ _1\"/>taux fixe. Le Group<span class=\"_ _1\"/>e applique la comptabilit\u00e9 d<span class=\"lsd1 ws114\">e<span class=\"_ _1\"/> couverture de flux </span>de tr\u00e9so<span class=\"_ _1\"/>rerie pou<span class=\"_ _7\"/>r<span class=\"_ _13\"/> certain<span class=\"_ _1\"/>es de <span class=\"_ _1\"/>ces <span class=\"lsd2 ws0\">op\u00e9ra<span class=\"_ _1\"/>tions de<span class=\"_ _1\"/> couve<span class=\"_ _1\"/>rtures. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es groupe n\u2019applique <span class=\"_ _1\"/>pas la comptabilit\u00e9 d<span class=\"_ _1\"/>e couverture,<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9riv\u00e9s so<span class=\"_ _1\"/>nt repr<span class=\"_ _1\"/>is \u00e0 leu<span class=\"_ _1\"/>r </span></span></span>juste valeur, avec les <span class=\"_ _1\"/>changements de juste val<span class=\"_ _1\"/>eur port\u00e9s au compt<span class=\"_ _1\"/>e de r\u00e9sultats parm<span class=\"_ _1\"/>i les r\u00e9sultats financiers. Quand<span class=\"_ _1\"/> le sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">jacen<span class=\"_ _1\"/>t </span></span>est reco<span class=\"_ _1\"/>nnu au bil<span class=\"_ _1\"/>an et co<span class=\"_ _1\"/>ncerne d<span class=\"_ _7\"/>es charges r<span class=\"_ _1\"/>econnues <span class=\"_ _1\"/>en r\u00e9sul<span class=\"_ _1\"/>tat o<span class=\"_ _1\"/>p\u00e9rationnel<span class=\"_ _1\"/> ou de<span class=\"_ _1\"/>s investis<span class=\"_ _1\"/>semen<span class=\"_ _1\"/>ts, les ch<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts de ju<span class=\"_ _1\"/><span class=\"lsd4 ws128\">st<span class=\"_ _13\"/>e </span>valeur reconnus dans les r\u00e9sultats<span class=\"_ _1\"/> financiers sont reclass\u00e9s en r\u00e9sultat op\u00e9rationnel q<span class=\"lscf ws110\">u<span class=\"_ _1\"/>and l\u2019instrument de<span class=\"_ _1\"/> couverture arrive \u00e0 </span>\u00e9ch\u00e9ance.<span class=\"_ _1\"/> \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es la comptabilit\u00e9 de<span class=\"_ _1\"/> couverture est appliq<span class=\"_ _1\"/>u\u00e9e, les gains et <span class=\"_ _1\"/>pertes relatifs \u00e0<span class=\"ls1 ws0\"> </span>la partie </span>efficace de la couv<span class=\"_ _1\"/>erture par l\u2019instrument<span class=\"_ _1\"/> d\u00e9riv\u00e9 sont reconnus pa<span class=\"_ _1\"/>rmi les \u00e9l\u00e9ments du r<span class=\"_ _1\"/>\u00e9sultat global (capitaux<span class=\"_ _1\"/> propres) jusqu\u2019\u00e0 ce que l\u2019\u00e9v\u00e9nement couve<span class=\"_ _1\"/>rt se produise. Si la t<span class=\"_ _1\"/>ransaction couverte r\u00e9sul<span class=\"_ _1\"/>te dans la reconnaissan<span class=\"_ _1\"/>ce d\u2019un actif, la valeur co<span class=\"_ _1\"/>mptabl<span class=\"lsd4 ws94\">e de </span>l\u2019actif au moment d<span class=\"_ _1\"/>e l\u2019enregistrement initial e<span class=\"_ _1\"/>st ajust\u00e9e pour<span class=\"ls1 ws0\"> </span>reprend<span class=\"_ _1\"/>re les montants pr\u00e9al<span class=\"_ _1\"/>ablement reconnus via le<span class=\"_ _1\"/>s \u00e9l\u00e9ments du r\u00e9sultat global. Si la <span class=\"_ _1\"/>transaction de couve<span class=\"_ _1\"/>rture concerne des charg<span class=\"_ _1\"/>es comptabilis\u00e9es parmi les<span class=\"_ _1\"/> r\u00e9sultats op\u00e9rationnels,<span class=\"_ _1\"/> les m<span class=\"lsd1 ws11a\">ontants </span>pr\u00e9alablement reconnus v<span class=\"_ _1\"/>ia les \u00e9l\u00e9ments du r\u00e9sul<span class=\"_ _1\"/>tat glob<span class=\"lsd1 ws114\">al sont reclass\u00e9s parmi le<span class=\"_ _1\"/>s r\u00e9sultats op\u00e9rationnels quand les charges li\u00e9<span class=\"_ _1\"/>es </span>au service sous<span class=\"ls1 ws0\">- <span class=\"lsd3 ws118\">jacents<span class=\"_ _1\"/> sont reco<span class=\"_ _7\"/>nnus dans l<span class=\"_ _1\"/>e compte <span class=\"_ _1\"/>de <span class=\"lsd1 ws119\">r\u00e9sultats. La<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">partie inefficace de<span class=\"_ _1\"/> la couverture de f<span class=\"_ _1\"/>lux de tr\u00e9sorerie est </span></span></span></span></span>toujours reconnue dans le compte de r\u00e9sultats. Le Groupe applique l\u2019IAS<span class=\"_ _1\"/> 32 pour l<span class=\"_ _1\"/>es contrats d\u2019options qui <span class=\"_ _1\"/>sont des paiements bas\u00e9s su<span class=\"_ _1\"/>r des \u00e9l\u00e9ments<span class=\"_ _1\"/> de fonds propres et qu<span class=\"_ _1\"/>i<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">ne sont n<span class=\"_ _1\"/>i acco<span class=\"_ _1\"/>rd\u00e9s </span></span>en \u00e9change de bien<span class=\"_ _1\"/>s ou de service<span class=\"_ _1\"/>s, ni accord\u00e9s au personnel<span class=\"_ _1\"/> au titre d\u2019employ\u00e9s. Les<span class=\"_ _1\"/> contrats d\u2019options t<span class=\"_ _1\"/>els que les warrants qu<span class=\"_ _1\"/>i qualifient comme d\u00e9riv\u00e9s<span class=\"_ _1\"/> et les de<span class=\"_ _1\"/>ttes fin<span class=\"_ _1\"/>anci\u00e8res <span class=\"_ _1\"/>sont cla<span class=\"_ _7\"/>s<span class=\"_ _13\"/>s\u00e9s en<span class=\"_ _1\"/> dettes<span class=\"_ _1\"/> financi\u00e8<span class=\"_ _1\"/>res \u00e0 l<span class=\"_ _1\"/>a FVTPL (<span class=\"_ _1\"/>r\u00e9sultat<span class=\"_ _1\"/>s financi<span class=\"_ _1\"/>ers).<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-65-3": {
   "value": "Gains et pertes nets sur instruments Les dividendes, les revenus et charges d\u2019int\u00e9r\u00eats g\u00e9n\u00e9r\u00e9s par les instruments financiers sont comptabilis\u00e9s comme revenus / (charges) financiers.  Les r\u00e9\u00e9valuations des instruments financiers \u00e9valu\u00e9s \u00e0 la FVTPL sont comptabilis\u00e9es comme revenus / (charges) financier(e)s quand ces instruments concernent des activit\u00e9s de financement. Les r\u00e9\u00e9valuations des instruments financiers \u00e9valu\u00e9s \u00e0 la FVTPL concernant les activit\u00e9s op\u00e9rationnelles ou d\u2019investissements (autres que mentionn\u00e9es ci-dessus), sont comptabilis\u00e9s comme autres revenus / (charges) d\u2019exploitation.  Les r\u00e9\u00e9valuations accumul\u00e9es des instruments de capitaux propres \u00e9valu\u00e9s \u00e0 la FVTOCI sont reclass\u00e9es du r\u00e9sultat global (capitaux propres) vers les r\u00e9sultats report\u00e9s.  Les gains / (pertes) nets g\u00e9n\u00e9r\u00e9(e)s par l\u2019\u00e9valuation \u00e0 la juste valeur des produits d\u00e9riv\u00e9s utilis\u00e9s pour g\u00e9rer les risques de change sur activit\u00e9s op\u00e9rationnelles et qui ne sont pas soumises \u00e0 une comptabilit\u00e9 de couverture selon la norme IFRS 9, sont comptabilis\u00e9es comme charges d\u2019exploitation.  Les gains /(pertes) nets g\u00e9n\u00e9r\u00e9(e)s par l\u2019\u00e9valuation \u00e0 la juste valeur des produits d\u00e9riv\u00e9s utilis\u00e9s pour g\u00e9rer les risques d\u2019int\u00e9r\u00eats sur dettes financi\u00e8res qui ne sont pas soumises \u00e0 une comptabilit\u00e9 de couverture selon la norme IFRS 9, sont comptabilis\u00e9es comme revenus / (charges) financiers.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-65-4": {
   "value": "Gains et pertes nets sur instruments Les dividendes, les revenus et charges d\u2019int\u00e9r\u00eats g\u00e9n\u00e9r\u00e9s par les instruments financiers sont comptabilis\u00e9s comme revenus / (charges) financiers.  Les r\u00e9\u00e9valuations des instruments financiers \u00e9valu\u00e9s \u00e0 la FVTPL sont comptabilis\u00e9es comme revenus / (charges) financier(e)s quand ces instruments concernent des activit\u00e9s de financement. Les r\u00e9\u00e9valuations des instruments financiers \u00e9valu\u00e9s \u00e0 la FVTPL concernant les activit\u00e9s op\u00e9rationnelles ou d\u2019investissements (autres que mentionn\u00e9es ci-dessus), sont comptabilis\u00e9s comme autres revenus / (charges) d\u2019exploitation.  Les r\u00e9\u00e9valuations accumul\u00e9es des instruments de capitaux propres \u00e9valu\u00e9s \u00e0 la FVTOCI sont reclass\u00e9es du r\u00e9sultat global (capitaux propres) vers les r\u00e9sultats report\u00e9s.  Les gains / (pertes) nets g\u00e9n\u00e9r\u00e9(e)s par l\u2019\u00e9valuation \u00e0 la juste valeur des produits d\u00e9riv\u00e9s utilis\u00e9s pour g\u00e9rer les risques de change sur activit\u00e9s op\u00e9rationnelles et qui ne sont pas soumises \u00e0 une comptabilit\u00e9 de couverture selon la norme IFRS 9, sont comptabilis\u00e9es comme charges d\u2019exploitation.  Les gains /(pertes) nets g\u00e9n\u00e9r\u00e9(e)s par l\u2019\u00e9valuation \u00e0 la juste valeur des produits d\u00e9riv\u00e9s utilis\u00e9s pour g\u00e9rer les risques d\u2019int\u00e9r\u00eats sur dettes financi\u00e8res qui ne sont pas soumises \u00e0 une comptabilit\u00e9 de couverture selon la norme IFRS 9, sont comptabilis\u00e9es comme revenus / (charges) financiers.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-65-5": {
   "value": "Gains et pertes nets sur instruments Les dividendes, les revenus et charges d\u2019int\u00e9r\u00eats g\u00e9n\u00e9r\u00e9s par les instruments financiers sont comptabilis\u00e9s comme revenus / (charges) financiers.  Les r\u00e9\u00e9valuations des instruments financiers \u00e9valu\u00e9s \u00e0 la FVTPL sont comptabilis\u00e9es comme revenus / (charges) financier(e)s quand ces instruments concernent des activit\u00e9s de financement. Les r\u00e9\u00e9valuations des instruments financiers \u00e9valu\u00e9s \u00e0 la FVTPL concernant les activit\u00e9s op\u00e9rationnelles ou d\u2019investissements (autres que mentionn\u00e9es ci-dessus), sont comptabilis\u00e9s comme autres revenus / (charges) d\u2019exploitation.  Les r\u00e9\u00e9valuations accumul\u00e9es des instruments de capitaux propres \u00e9valu\u00e9s \u00e0 la FVTOCI sont reclass\u00e9es du r\u00e9sultat global (capitaux propres) vers les r\u00e9sultats report\u00e9s.  Les gains / (pertes) nets g\u00e9n\u00e9r\u00e9(e)s par l\u2019\u00e9valuation \u00e0 la juste valeur des produits d\u00e9riv\u00e9s utilis\u00e9s pour g\u00e9rer les risques de change sur activit\u00e9s op\u00e9rationnelles et qui ne sont pas soumises \u00e0 une comptabilit\u00e9 de couverture selon la norme IFRS 9, sont comptabilis\u00e9es comme charges d\u2019exploitation.  Les gains /(pertes) nets g\u00e9n\u00e9r\u00e9(e)s par l\u2019\u00e9valuation \u00e0 la juste valeur des produits d\u00e9riv\u00e9s utilis\u00e9s pour g\u00e9rer les risques d\u2019int\u00e9r\u00eats sur dettes financi\u00e8res qui ne sont pas soumises \u00e0 une comptabilit\u00e9 de couverture selon la norme IFRS 9, sont comptabilis\u00e9es comme revenus / (charges) financiers.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-3": {
   "value": "Stocks  Les stocks sont com<span class=\"_ _1\"/>ptabilis\u00e9s \u00e0 la valeur la mo<span class=\"_ _1\"/>ins \u00e9lev\u00e9e entre le<span class=\"_ _1\"/> co\u00fbt d'acquisition et<span class=\"_ _1\"/> la valeur de r\u00e9ali<span class=\"_ _1\"/>sation nette. Le c<span class=\"ws113\">o\u00fbt d\u2019acquisition<span class=\"_ _1\"/> est </span>d\u00e9termin\u00e9 par la m\u00e9<span class=\"_ _1\"/>thode du co\u00fbt mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 \u00e0 l\u2019exc<span class=\"_ _1\"/>eption du mat\u00e9riel informatiqu<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e (m\u00e9tho<span class=\"_ _1\"/>de FIF<span class=\"_ _1\"/>O) et du ma<span class=\"_ _7\"/>t\u00e9riel achet\u00e9<span class=\"_ _1\"/> pour la<span class=\"_ _1\"/> revent<span class=\"_ _1\"/>e </span>dans le cadre <span class=\"lsd2 ws0\">de<span class=\"_ _1\"/> cont<span class=\"_ _1\"/>rats con<span class=\"_ _1\"/>tenant de<span class=\"_ _1\"/>s oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s de p<span class=\"_ _1\"/>restatio<span class=\"_ _1\"/>ns qui impl<span class=\"_ _7\"/>iquent la co<span class=\"_ _1\"/>nstru<span class=\"_ _1\"/>ction d\u2019<span class=\"_ _1\"/>un actif<span class=\"_ _1\"/><span class=\"ls1\"> <span class=\"lsd2\">(prix d\u2019<span class=\"_ _1\"/>acha<span class=\"_ _1\"/>t individu<span class=\"_ _1\"/>el). <span class=\"_ _1\"/><span class=\"ls1\"> </span></span></span></span>Pour les stocks des<span class=\"_ _1\"/>tin\u00e9s \u00e0 \u00eatre vendus dans l<span class=\"_ _1\"/>e cadre d\u2019offres co<span class=\"lsd3 ws118\">nj<span class=\"_ _1\"/>ointes, la<span class=\"_ _1\"/> valeu<span class=\"_ _1\"/>r de r\u00e9ali<span class=\"_ _1\"/>sation n<span class=\"_ _1\"/>ette pr<span class=\"_ _1\"/>end en com<span class=\"_ _1\"/>pte les <span class=\"_ _1\"/>marges<span class=\"_ _1\"/> futures<span class=\"_ _1\"/> </span>escompt\u00e9<span class=\"_ _1\"/>es r\u00e9sultan<span class=\"_ _1\"/>t des services<span class=\"_ _1\"/> de t\u00e9l\u00e9commun<span class=\"_ _1\"/>ication<span class=\"_ _1\"/>s de l\u2019offre dans laqu<span class=\"_ _1\"/>elle l\u2019\u00e9l\u00e9m<span class=\"_ _1\"/>ent du stock e<span class=\"_ _1\"/>st combin\u00e9. <span class=\"ls1 ws0\"> </span>Pour les contrats incluan<span class=\"_ _1\"/>t des obligations de<span class=\"_ _1\"/> prestations qui impl<span class=\"lsd2 ws0\">iqu<span class=\"_ _1\"/>ent la<span class=\"_ _1\"/> constru<span class=\"_ _1\"/>ction d<span class=\"_ _1\"/>\u2019un actif<span class=\"_ _1\"/>, le <span class=\"_ _1\"/>revenu p<span class=\"_ _1\"/>our c<span class=\"_ _1\"/>es presta<span class=\"_ _1\"/>tion<span class=\"_ _1\"/>s est re<span class=\"_ _1\"/>connu<span class=\"_ _1\"/> en </span>fonction du degr\u00e9 d\u2019<span class=\"_ _1\"/>avancement sur base de la<span class=\"_ _1\"/> m\u00e9thode fond\u00e9e <span class=\"_ _1\"/>sur les intrants. C<span class=\"_ _1\"/>ette m\u00e9thode mesur<span class=\"_ _1\"/>e l\u2019\u00e9tat d\u2019avancement pa<span class=\"_ _1\"/>r r<span class=\"ws113\">apport \u00e0 la </span>prestation compl\u00e8te<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">est mesu<span class=\"_ _13\"/>r\u00e9 en<span class=\"_ _13\"/> fonc<span class=\"_ _13\"/></span></span>tion des co\u00fbts encouru<span class=\"_ _1\"/>s pour les travaux r\u00e9alis<span class=\"_ _1\"/>\u00e9s \u00e0 la date de c<span class=\"_ _1\"/>l\u00f4ture par rapport au <span class=\"_ _1\"/>co\u00fbt total du contrat. Les co\u00fbts des con<span class=\"_ _1\"/>trats incluent toutes le<span class=\"_ _1\"/>s d\u00e9penses li\u00e9es di<span class=\"_ _1\"/>rectement au contrat sp\u00e9<span class=\"_ _1\"/>cifique ainsi qu\u2019une allocat<span class=\"_ _1\"/>ion des frais<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">g\u00e9n\u00e9r<span class=\"_ _13\"/>aux f<span class=\"_ _13\"/>ixes<span class=\"_ _13\"/> et </span></span>var<span class=\"lscf ws110\">iables, d\u00e9termin\u00e9e sur <span class=\"_ _1\"/>base d\u2019une utilisation n<span class=\"_ _1\"/>ormale de la capacit<span class=\"_ _1\"/>\u00e9 de production. <span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-4": {
   "value": "Stocks  Les stocks sont com<span class=\"_ _1\"/>ptabilis\u00e9s \u00e0 la valeur la mo<span class=\"_ _1\"/>ins \u00e9lev\u00e9e entre le<span class=\"_ _1\"/> co\u00fbt d'acquisition et<span class=\"_ _1\"/> la valeur de r\u00e9ali<span class=\"_ _1\"/>sation nette. Le c<span class=\"ws113\">o\u00fbt d\u2019acquisition<span class=\"_ _1\"/> est </span>d\u00e9termin\u00e9 par la m\u00e9<span class=\"_ _1\"/>thode du co\u00fbt mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 \u00e0 l\u2019exc<span class=\"_ _1\"/>eption du mat\u00e9riel informatiqu<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e (m\u00e9tho<span class=\"_ _1\"/>de FIF<span class=\"_ _1\"/>O) et du ma<span class=\"_ _7\"/>t\u00e9riel achet\u00e9<span class=\"_ _1\"/> pour la<span class=\"_ _1\"/> revent<span class=\"_ _1\"/>e </span>dans le cadre <span class=\"lsd2 ws0\">de<span class=\"_ _1\"/> cont<span class=\"_ _1\"/>rats con<span class=\"_ _1\"/>tenant de<span class=\"_ _1\"/>s oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s de p<span class=\"_ _1\"/>restatio<span class=\"_ _1\"/>ns qui impl<span class=\"_ _7\"/>iquent la co<span class=\"_ _1\"/>nstru<span class=\"_ _1\"/>ction d\u2019<span class=\"_ _1\"/>un actif<span class=\"_ _1\"/><span class=\"ls1\"> <span class=\"lsd2\">(prix d\u2019<span class=\"_ _1\"/>acha<span class=\"_ _1\"/>t individu<span class=\"_ _1\"/>el). <span class=\"_ _1\"/><span class=\"ls1\"> </span></span></span></span>Pour les stocks des<span class=\"_ _1\"/>tin\u00e9s \u00e0 \u00eatre vendus dans l<span class=\"_ _1\"/>e cadre d\u2019offres co<span class=\"lsd3 ws118\">nj<span class=\"_ _1\"/>ointes, la<span class=\"_ _1\"/> valeu<span class=\"_ _1\"/>r de r\u00e9ali<span class=\"_ _1\"/>sation n<span class=\"_ _1\"/>ette pr<span class=\"_ _1\"/>end en com<span class=\"_ _1\"/>pte les <span class=\"_ _1\"/>marges<span class=\"_ _1\"/> futures<span class=\"_ _1\"/> </span>escompt\u00e9<span class=\"_ _1\"/>es r\u00e9sultan<span class=\"_ _1\"/>t des services<span class=\"_ _1\"/> de t\u00e9l\u00e9commun<span class=\"_ _1\"/>ication<span class=\"_ _1\"/>s de l\u2019offre dans laqu<span class=\"_ _1\"/>elle l\u2019\u00e9l\u00e9m<span class=\"_ _1\"/>ent du stock e<span class=\"_ _1\"/>st combin\u00e9. <span class=\"ls1 ws0\"> </span>Pour les contrats incluan<span class=\"_ _1\"/>t des obligations de<span class=\"_ _1\"/> prestations qui impl<span class=\"lsd2 ws0\">iqu<span class=\"_ _1\"/>ent la<span class=\"_ _1\"/> constru<span class=\"_ _1\"/>ction d<span class=\"_ _1\"/>\u2019un actif<span class=\"_ _1\"/>, le <span class=\"_ _1\"/>revenu p<span class=\"_ _1\"/>our c<span class=\"_ _1\"/>es presta<span class=\"_ _1\"/>tion<span class=\"_ _1\"/>s est re<span class=\"_ _1\"/>connu<span class=\"_ _1\"/> en </span>fonction du degr\u00e9 d\u2019<span class=\"_ _1\"/>avancement sur base de la<span class=\"_ _1\"/> m\u00e9thode fond\u00e9e <span class=\"_ _1\"/>sur les intrants. C<span class=\"_ _1\"/>ette m\u00e9thode mesur<span class=\"_ _1\"/>e l\u2019\u00e9tat d\u2019avancement pa<span class=\"_ _1\"/>r r<span class=\"ws113\">apport \u00e0 la </span>prestation compl\u00e8te<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">est mesu<span class=\"_ _13\"/>r\u00e9 en<span class=\"_ _13\"/> fonc<span class=\"_ _13\"/></span></span>tion des co\u00fbts encouru<span class=\"_ _1\"/>s pour les travaux r\u00e9alis<span class=\"_ _1\"/>\u00e9s \u00e0 la date de c<span class=\"_ _1\"/>l\u00f4ture par rapport au <span class=\"_ _1\"/>co\u00fbt total du contrat. Les co\u00fbts des con<span class=\"_ _1\"/>trats incluent toutes le<span class=\"_ _1\"/>s d\u00e9penses li\u00e9es di<span class=\"_ _1\"/>rectement au contrat sp\u00e9<span class=\"_ _1\"/>cifique ainsi qu\u2019une allocat<span class=\"_ _1\"/>ion des frais<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">g\u00e9n\u00e9r<span class=\"_ _13\"/>aux f<span class=\"_ _13\"/>ixes<span class=\"_ _13\"/> et </span></span>var<span class=\"lscf ws110\">iables, d\u00e9termin\u00e9e sur <span class=\"_ _1\"/>base d\u2019une utilisation n<span class=\"_ _1\"/>ormale de la capacit<span class=\"_ _1\"/>\u00e9 de production. <span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-69-3": {
   "value": "Contrats de lo<span class=\"_ _1\"/>cation <span class=\"ls1 ws0\"> </span>Le Groupe appr\u00e9cie <span class=\"_ _1\"/>si un contrat est un cont<span class=\"_ _1\"/>rat de location. Suiv<span class=\"_ _1\"/>ant l\u2019IFRS 16, un cont<span class=\"_ _1\"/>rat constitue ou c<span class=\"_ _1\"/>omprend une location<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">s\u2019il<span class=\"_ _1\"/> conf\u00e8<span class=\"_ _1\"/>re le dro<span class=\"_ _1\"/>it d<span class=\"ws121\">e </span></span></span>contr\u00f4ler l\u2019utilisation d\u2019un <span class=\"_ _1\"/>bien d\u00e9termin\u00e9 (l\u2019ac<span class=\"_ _1\"/>tif sous<span class=\"ls1 ws0\">-</span>jacent) pour u<span class=\"_ _1\"/>n certain temps moyennant <span class=\"_ _1\"/>une contrepartie.<span class=\"ls1 ws0\"> </span>Pour certains contrat<span class=\"_ _1\"/>s, il faut faire preuv<span class=\"_ _1\"/>e de jugement pour<span class=\"_ _1\"/> d\u00e9terminer si un con<span class=\"_ _1\"/>trat conf\u00e8re le droit d<span class=\"_ _1\"/>e contr\u00f4ler l'utilisation d'un<span class=\"_ _1\"/> ac<span class=\"lsd2 ws0\">tif o<span class=\"_ _1\"/>u s'il s'<span class=\"_ _1\"/>agit </span>plut\u00f4t d'un contrat po<span class=\"_ _1\"/>ur un service qui <span class=\"_ _1\"/>est fourni en utilisan<span class=\"_ _1\"/>t cet actif. Lorsqu'un <span class=\"_ _1\"/>contrat ne remplit pas<span class=\"_ _1\"/> les conditions re<span class=\"ws113\">quises pour \u00eatre consid\u00e9r\u00e9 </span>comme un contrat de<span class=\"_ _1\"/> location selo<span class=\"_ _1\"/>n la norme IFRS 16, tou<span class=\"_ _1\"/>t montant pay\u00e9 d'avance <span class=\"_ _1\"/>en vertu de ces co<span class=\"_ _1\"/>ntrats est trait\u00e9 comme<span class=\"_ _1\"/> une charge pay\u00e9e d'avance (service), ce qui<span class=\"_ _1\"/> est le cas po<span class=\"_ _1\"/>ur certaines capacit\u00e9s li\u00e9<span class=\"_ _1\"/>es \u00e0 la fibre optique a<span class=\"_ _1\"/>cquises par le Groupe.<span class=\"ls1 ws0\"> </span>Le Groupe co<span class=\"_ _13\"/>mme preneur (<span class=\"_ _13\"/>re\u00e7oi<span class=\"_ _13\"/>t un droit d<span class=\"_ _13\"/>\u2019utilisatio<span class=\"_ _13\"/>n d\u2019un acti<span class=\"_ _13\"/>f d\u2019un fourni<span class=\"_ _13\"/>sseur) <span class=\"ls1 ws0\"> </span>Lorsq<span class=\"_ _13\"/><span class=\"lscf ws110\">ue le G<span class=\"_ _1\"/>roupe est preneur, il a<span class=\"_ _1\"/>pplique une approche unique<span class=\"_ _1\"/> de reconnaissance et <span class=\"_ _1\"/>d\u2019\u00e9valuation pour toutes le<span class=\"_ _1\"/>s locations. Le G<span class=\"_ _1\"/>ro<span class=\"ws113\">upe reconna\u00eet un </span></span>actif au<span class=\"_ _1\"/> titre d<span class=\"_ _1\"/>u dro<span class=\"_ _1\"/>it d\u2019util<span class=\"_ _1\"/>isation<span class=\"_ _1\"/> et l\u2019<span class=\"_ _1\"/>obligatio<span class=\"_ _1\"/>n loca<span class=\"_ _1\"/>tive co<span class=\"_ _1\"/>rrespo<span class=\"_ _1\"/>ndante p<span class=\"_ _1\"/>our tou<span class=\"_ _7\"/>tes les loca<span class=\"_ _1\"/>tions p<span class=\"_ _1\"/>our l<span class=\"_ _1\"/>esqu<span class=\"lsd3 ws123\">ell<span class=\"_ _1\"/>es il est le preneu<span class=\"_ _1\"/>r. Le Groupe </span>n\u2019applique pas les s<span class=\"_ _1\"/>implifications li\u00e9es au contrat d<span class=\"_ _1\"/>e courte dur\u00e9e ni c<span class=\"_ _1\"/>elles li\u00e9es aux actifs sous<span class=\"ls1 ws0\">-</span>ja<span class=\"_ _1\"/>cents de faible valeu<span class=\"_ _1\"/>r. <span class=\"ls1 ws0\"> </span>La dur\u00e9e du con<span class=\"_ _1\"/>trat de location se compo<span class=\"_ _1\"/>se de la p\u00e9riode non <span class=\"_ _1\"/>r\u00e9siliable de location, \u00e0 laqu<span class=\"_ _1\"/>elle s\u2019ajoutent les <span class=\"_ _1\"/>p\u00e9riodes vis\u00e9es par tout<span class=\"_ _1\"/>e option de prolongation du con<span class=\"_ _1\"/>trat de location que l<span class=\"_ _1\"/>e Groupe a la cert<span class=\"_ _1\"/>itude raisonnable d\u2019ex<span class=\"_ _1\"/>ercer et toute option <span class=\"_ _1\"/>de r\u00e9siliation du contrat de loc<span class=\"_ _1\"/>ation que le Groupe a la certitud<span class=\"_ _1\"/>e raisonnable de ne pas<span class=\"_ _1\"/> exercer. Ap<span class=\"lsd3 ws118\">pr\u00e9c<span class=\"_ _1\"/>ier si c<span class=\"_ _1\"/>es optio<span class=\"_ _1\"/>ns vont \u00ea<span class=\"_ _1\"/>tre ex<span class=\"_ _1\"/>erc\u00e9es ou<span class=\"_ _1\"/> non <span class=\"_ _1\"/>demande du<span class=\"_ _1\"/> jugeme<span class=\"_ _1\"/>nt, en p<span class=\"_ _1\"/>renant en<span class=\"_ _1\"/> </span>compte les faits et <span class=\"_ _1\"/>circonstances pertinents fa<span class=\"_ _1\"/>isant que le preneur a<span class=\"_ _1\"/> un avantage \u00e9cono<span class=\"_ _1\"/>mique \u00e0 exerce<span class=\"_ _1\"/>r l\u2019option de prolongati<span class=\"lsd2 ws0\">on<span class=\"_ _1\"/> ou de <span class=\"_ _1\"/>r\u00e9silia<span class=\"_ _1\"/>tion. </span>Cette e<span class=\"_ _1\"/>stimat<span class=\"_ _1\"/>ion est <span class=\"_ _1\"/>r\u00e9ap<span class=\"lsd3 ws118\">pr<span class=\"_ _1\"/>\u00e9ci\u00e9e si<span class=\"_ _1\"/> des \u00e9v\u00e8n<span class=\"_ _1\"/>ements imp<span class=\"_ _1\"/>ortan<span class=\"_ _1\"/>ts ou d<span class=\"_ _1\"/>es change<span class=\"_ _1\"/>ments sign<span class=\"_ _7\"/>ificatifs des<span class=\"_ _1\"/> circonsta<span class=\"_ _1\"/>nces se<span class=\"_ _1\"/> produise<span class=\"_ _1\"/>nt et qu<span class=\"_ _1\"/>i inf<span class=\"_ _1\"/>luencent </span>cette es<span class=\"_ _1\"/>timation. <span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e a d\u00e9f<span class=\"_ _1\"/>ini quat<span class=\"_ _1\"/>re cat\u00e9go<span class=\"_ _1\"/>ries prin<span class=\"_ _1\"/>cipales d<span class=\"_ _1\"/>e locatio<span class=\"_ _1\"/>ns<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd2 ws115\">B\u00e2timent<span class=\"_ _1\"/>s<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd3 ws118\">: conc<span class=\"_ _1\"/>erne ess<span class=\"_ _1\"/>entielle<span class=\"_ _1\"/>ment d<span class=\"_ _1\"/>es location<span class=\"_ _7\"/>s<span class=\"_ _13\"/> <span class=\"lsd1 ws11a\">li<span class=\"ls1 ws0\">\u00e9<span class=\"lscf ws110\">es aux act<span class=\"_ _1\"/>ivit<span class=\"ls1 ws0\">\u00e9</span>s commerciales (poin<span class=\"_ _1\"/>t de ventes) o<span class=\"_ _1\"/>u aux activit<span class=\"ls1 ws0\">\u00e9<span class=\"lsd3 ws118\">s de s<span class=\"_ _1\"/>ervices</span></span></span></span></span></span></span>(bureau et quartier g<span class=\"ls1 ws0\">\u00e9n<span class=\"_ _1\"/>\u00e9<span class=\"lscf ws110\">ral) ainsi que des loca<span class=\"_ _1\"/>tions de b<span class=\"ls1 ws0\">\u00e2<span class=\"lsd2\">tim<span class=\"_ _1\"/>ents te<span class=\"_ _1\"/>chniq<span class=\"_ _1\"/>ues not <span class=\"_ _1\"/>d<span class=\"ls1\">\u00e9<span class=\"lscf ws110\">tenus par le<span class=\"_ _1\"/> Groupe. </span></span></span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd2\">Sites mo<span class=\"_ _1\"/>biles<span class=\"ff54 ls1\">\u202f</span><span class=\"lscf ws110\">: co<span class=\"_ _1\"/>mprend uniquement l<span class=\"_ _1\"/>es locations de sites pou<span class=\"_ _1\"/>r les <span class=\"lsd1 ws114\">antennes mobiles et des loca<span class=\"_ _1\"/>tions de \u00ab<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">R-<span class=\"lsd5 ws94\">laye<span class=\"_ _13\"/>rs<span class=\"_ _13\"/></span></span>\u202f<span class=\"ff4d\">\u00bb <span class=\"lsd2 ws117\">(i.e. une zo<span class=\"_ _1\"/>ne</span></span></span></span></span></span>bien d<span class=\"ls1 ws0\">\u00e9<span class=\"lsd5 ws94\">ter<span class=\"_ _13\"/>mi<span class=\"_ _13\"/>n</span>\u00e9<span class=\"lsd3 ws118\">e d</span>\u2019<span class=\"lscf ws110\">un pyl</span>\u00f4<span class=\"lscf ws113\">ne) sur des pyl</span>\u00f4<span class=\"lsde ws145\">nes d</span>\u2019<span class=\"lscf ws110\">autres op</span>\u00e9<span class=\"lsdd ws11b\">rateu<span class=\"_ _13\"/>rs. </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws119\">V\u00e9hicules :</span><span class=\"ff4d\"> <span class=\"lsd3 ws118\">comprend l<span class=\"_ _1\"/>a locatio<span class=\"_ _1\"/>n de v<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">h<span class=\"_ _1\"/>icules (d<span class=\"_ _1\"/>irectio<span class=\"_ _1\"/>n, vend<span class=\"_ _7\"/>eurs et utili<span class=\"_ _1\"/>taires)<span class=\"_ _1\"/> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd4 ws128\">Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/></span><span class=\"ff54\">\u202f<span class=\"ff4d lsd2\">: il s<span class=\"ls1\">\u2019<span class=\"lscf ws110\">agit<span class=\"_ _1\"/> principalement de <span class=\"_ _1\"/>mat<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">riel inf<span class=\"_ _1\"/>ormatiqu<span class=\"_ _1\"/>e<span class=\"ls1\">. </span></span></span></span></span></span></span>Obligatio<span class=\"_ _1\"/>ns loc<span class=\"_ _1\"/>atives <span class=\"_ _1\"/><span class=\"ls1\"> </span>Le Groupe reconna\u00ee<span class=\"_ _1\"/>t une dette (i.e. une obli<span class=\"_ _1\"/>gation locative) au mome<span class=\"_ _1\"/>nt o\u00f9 le bien est mi<span class=\"_ _1\"/>s \u00e0 disposition. L\u2019obl<span class=\"_ _1\"/>igation locativ<span class=\"lsd3 ws118\">e s\u2019\u00e9l\u00e8v<span class=\"_ _1\"/>e \u00e0 la v<span class=\"_ _1\"/>aleur </span>actualis\u00e9<span class=\"_ _1\"/>e des p<span class=\"_ _1\"/>aiement<span class=\"_ _1\"/>s de loye<span class=\"_ _1\"/>rs non e<span class=\"_ _1\"/>ncore pay<span class=\"_ _7\"/>\u00e9s \u00e0 cette <span class=\"lscf ws110\">da<span class=\"_ _1\"/>te plus les mon<span class=\"_ _1\"/>tants dont le Groupe es<span class=\"_ _1\"/>t raisonnablement certain<span class=\"_ _1\"/> de payer \u00e0 la fin d<span class=\"_ _1\"/>e </span>la location tels que le<span class=\"_ _1\"/> prix d\u2019exercice de l\u2019option <span class=\"_ _1\"/>d\u2019achat (lorsqu\u2019il a la <span class=\"_ _1\"/>certitude raisonnable de<span class=\"_ _1\"/> l\u2019exercer) ou les p\u00e9nalit\u00e9<span class=\"_ _1\"/>s \u00e0 payer au bailleur<span class=\"_ _1\"/> en cas de r\u00e9silia<span class=\"_ _1\"/>tio<span class=\"lscf ws110\">n du cont<span class=\"_ _1\"/>rat de location (lorsqu\u2019il a la<span class=\"_ _1\"/> certitude raisonnable <span class=\"_ _1\"/>de l\u2019exercer).<span class=\"ls1 ws0\"> </span></span>Le Groupe d\u00e9termine sy<span class=\"_ _1\"/>st\u00e9matiquement la du<span class=\"_ _1\"/>r\u00e9e du contrat de<span class=\"_ _1\"/> location comme \u00e9tan<span class=\"_ _1\"/>t la p\u00e9riode pendant laqu<span class=\"_ _1\"/>elle la location ne<span class=\"_ _1\"/> p<span class=\"lsd5 ws129\">eut<span class=\"_ _13\"/> p<span class=\"_ _13\"/>as \u00eat<span class=\"_ _13\"/>re<span class=\"_ _13\"/> </span>r\u00e9sili\u00e9e a<span class=\"_ _1\"/>insi que<span class=\"_ _1\"/> les p\u00e9<span class=\"_ _1\"/>riodes co<span class=\"_ _1\"/>uverte<span class=\"lscf ws110\">s<span class=\"_ _1\"/> par des options d<span class=\"_ _1\"/>e prolongation pour lesq<span class=\"_ _1\"/>uelles le locataire a <span class=\"_ _1\"/>une certitude raisonnabl<span class=\"_ _1\"/>e de les exercer<span class=\"_ _1\"/> ou de </span>r\u00e9silia<span class=\"_ _1\"/>tion que le<span class=\"_ _1\"/> preneu<span class=\"_ _1\"/>r a la c<span class=\"_ _1\"/>ertit<span class=\"_ _1\"/>ude de ne<span class=\"_ _1\"/> pas ex<span class=\"_ _1\"/>ercer.<span class=\"ls1 ws0\"> </span>L\u2019obligation locative est <span class=\"lsd1 ws11a\">\u00e9valu\u00e9e<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">en </span><span class=\"lsd2\">utilisan<span class=\"_ _1\"/>t le taux<span class=\"_ _1\"/> implic<span class=\"_ _1\"/>ite dan<span class=\"_ _1\"/>s le co<span class=\"_ _1\"/>ntrat. S<span class=\"_ _1\"/>i ce t<span class=\"_ _1\"/>aux ne p<span class=\"_ _1\"/>eut pa<span class=\"_ _1\"/>s \u00eatre<span class=\"_ _1\"/> d\u00e9termin<span class=\"_ _1\"/>\u00e9 facil<span class=\"_ _1\"/>ement,<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e utilise so<span class=\"_ _1\"/>n </span></span></span>taux d\u2019emprunt marg<span class=\"_ _1\"/>inal qui est consid\u00e9r\u00e9 <span class=\"_ _1\"/>comme \u00e9tant le taux <span class=\"_ _1\"/>th\u00e9orique \u00e0 payer en<span class=\"_ _1\"/> cas d\u2019emprunt po<span class=\"_ _1\"/>ur une dur\u00e9e similaire \u00e0 c<span class=\"_ _1\"/><span class=\"lsd1 ws114\">elle de la loc<span class=\"lsd2 ws115\">ation<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span></span>Le taux applicable pa<span class=\"_ _1\"/>r contrat est principalement<span class=\"_ _1\"/> d\u00e9pendant de la d<span class=\"_ _1\"/>ur\u00e9e totale attendue de l<span class=\"_ _1\"/>a location \u00e0 la da<span class=\"_ _1\"/>te de d\u00e9but du<span class=\"_ _1\"/> <span class=\"lsd1 ws114\">contrat (nouvelles </span>locations) ou de la du<span class=\"_ _1\"/>r\u00e9e r\u00e9siduelle estim\u00e9e<span class=\"_ _1\"/> en cas de r\u00e9\u00e9valua<span class=\"_ _1\"/>tion de la location. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le montant de l\u2019obliga<span class=\"_ _1\"/>tion locative est r\u00e9e<span class=\"_ _1\"/>stim\u00e9 apr\u00e8s la date d<span class=\"_ _1\"/>e commencement afin d<span class=\"_ _1\"/>e refl\u00e9ter les changemen<span class=\"_ _1\"/>ts dans les situations pr<span class=\"_ _1\"/>incipales suivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Un changement dans la dur\u00e9e <span class=\"_ _1\"/>r\u00e9sultant d\u2019un amende<span class=\"_ _1\"/>ment du contrat, dans l\u2019e<span class=\"_ _1\"/>stimation du caract\u00e8re r<span class=\"_ _1\"/>aisonnablement certa<span class=\"lsd1 ws11a\">in </span></span>qu\u2019une option de p<span class=\"_ _1\"/>rolongation sera exerc<span class=\"_ _1\"/>\u00e9e ou qu\u2019une option de <span class=\"_ _1\"/>r\u00e9siliation ne sera pa<span class=\"_ _1\"/>s exerc\u00e9e<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; </span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Un changement dans le montant <span class=\"_ _1\"/>\u00e0 payer des loyers, pa<span class=\"_ _1\"/>r exemple \u00e0 la sui<span class=\"_ _1\"/>te de l\u2019application d\u2019un nouv<span class=\"_ _1\"/>el index ou taux dan<span class=\"_ _1\"/>s le c<span class=\"lsd5 ws129\">as d<span class=\"_ _13\"/>e </span></span>paiements variables.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lsd1 ws11a\">Un <span class=\"lscf ws110\">c<span class=\"_ _13\"/>hangement dan<span class=\"_ _1\"/>s l\u2019estimation de la p<span class=\"_ _1\"/>robabilit\u00e9 d\u2019exercice d\u2019une o<span class=\"_ _1\"/>ption d\u2019achat.</span></span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Autr<span class=\"_ _13\"/>es changement<span class=\"_ _1\"/>s contractuels, comme par<span class=\"_ _1\"/> exemple un changem<span class=\"_ _1\"/>ent dans l\u2019objet de la loc<span class=\"_ _1\"/>ation ou de l\u2019ac<span class=\"_ _1\"/>tif sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">jacent.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>Les obligations locatives <span class=\"_ _1\"/>sont reprises parmi l<span class=\"_ _1\"/>es dette<span class=\"lsd3 ws118\">s et em<span class=\"_ _1\"/>prunts p<span class=\"_ _7\"/>ortant int\u00e9r\u00eat<span class=\"_ _1\"/>s (cf. an<span class=\"_ _1\"/>nexe 19)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span>Actifs <span class=\"_ _1\"/>au tit<span class=\"_ _1\"/>re du d<span class=\"_ _1\"/>roit d\u2019ut<span class=\"_ _1\"/>ilisatio<span class=\"_ _1\"/>n <span class=\"ls1\"> </span>Un droit d\u2019usage e<span class=\"_ _1\"/>st reconnu comme un <span class=\"_ _1\"/>actif avec une dette co<span class=\"_ _1\"/>rrespondante. Le Grou<span class=\"_ _1\"/>pe reconna\u00eet des actifs<span class=\"_ _1\"/> au titre du droit d\u2019ut<span class=\"_ _1\"/>ilisation \u00e0 la da<span class=\"_ _1\"/>te de d\u00e9but du con<span class=\"_ _1\"/>trat<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">de location (date \u00e0 laquelle le bi<span class=\"_ _1\"/>en sous<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">jacent est mis \u00e0 la<span class=\"_ _1\"/> disposition du Groupe)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span></span></span></span>Les actifs au titre du<span class=\"_ _1\"/> droit d\u2019utilisatio<span class=\"_ _1\"/>n sont \u00e9valu\u00e9s au co\u00fbt,<span class=\"_ _1\"/> diminu\u00e9 du cumul<span class=\"_ _1\"/> des amortissements et<span class=\"_ _1\"/> du cumul des pe<span class=\"_ _1\"/>rtes de valeur et aju<span class=\"_ _1\"/>st\u00e9 pour les r\u00e9\u00e9valuations <span class=\"_ _13\"/>d<span class=\"lsd2 ws0\">e l\u2019o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>n loc<span class=\"_ _1\"/>ative. <span class=\"ls1\"> </span></span>Le co\u00fbt de l\u2019actif au <span class=\"_ _1\"/>titre du droit d\u2019<span class=\"_ _1\"/>utilisation comprend le mon<span class=\"_ _1\"/>tant de l\u2019obligation loca<span class=\"_ _1\"/>tive, les paiements de loye<span class=\"_ _1\"/>rs vers\u00e9s \u00e0 la date <span class=\"_ _1\"/>de d\u00e9but du contrat ou avant <span class=\"_ _1\"/>cette date d\u00e9duction faite d<span class=\"_ _1\"/>es avantages incitatifs<span class=\"_ _1\"/> \u00e0 la location re\u00e7u<span class=\"_ _1\"/>s et une estimatio<span class=\"_ _1\"/>n des co\u00fbts que le G<span class=\"_ _1\"/>roupe va engager <span class=\"_ _1\"/>pour le d\u00e9mant\u00e8l<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>et l\u2019enl\u00e8v<span class=\"_ _1\"/>ement d<span class=\"_ _1\"/>u bien so<span class=\"_ _1\"/>us<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">jacent ainsi que<span class=\"_ _1\"/> la restauration du l<span class=\"_ _1\"/>ieu ou pour la <span class=\"_ _1\"/>remise du bien sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">j<span class=\"_ _1\"/>acent da<span class=\"_ _1\"/>ns l\u2019\u00e9ta<span class=\"_ _1\"/>t exig\u00e9 p<span class=\"_ _1\"/>ar les </span></span></span></span>termes<span class=\"_ _1\"/> et cond<span class=\"_ _1\"/>ition<span class=\"_ _1\"/>s du cont<span class=\"_ _1\"/>rat de<span class=\"_ _1\"/> location<span class=\"_ _1\"/>. Les a<span class=\"_ _1\"/>ctifs a<span class=\"_ _1\"/>u titre<span class=\"_ _1\"/> du dro<span class=\"_ _1\"/>it d\u2019u<span class=\"_ _1\"/>tilisa<span class=\"_ _1\"/>tion son<span class=\"_ _1\"/>t amort<span class=\"_ _1\"/>is lin\u00e9a<span class=\"_ _1\"/>irem<span class=\"_ _1\"/>ent su<span class=\"_ _1\"/>r base d<span class=\"_ _1\"/>e la p\u00e9<span class=\"_ _1\"/>riode la<span class=\"_ _1\"/> plus cou<span class=\"_ _7\"/>rte entre la dur\u00e9e du con<span class=\"_ _1\"/>trat et la dur\u00e9e d\u2019u<span class=\"_ _1\"/>tilit\u00e9 de l\u2019actif sous<span class=\"ls1 ws0\">-</span>jacen<span class=\"_ _1\"/>t. Les actifs au titre du <span class=\"_ _1\"/>droit d\u2019utilisation sont \u00e9gale<span class=\"_ _1\"/>ment soumis au te<span class=\"lsd4 ws94\">st de per<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e </span>valeur. <span class=\"ls1 ws0\"> </span>Le Groupe co<span class=\"_ _13\"/>mme bai<span class=\"_ _13\"/>lleur (co<span class=\"_ _13\"/>nc\u00e8de un dro<span class=\"_ _13\"/>it d\u2019uti<span class=\"_ _13\"/>lisation d\u2019un a<span class=\"_ _13\"/>ctif \u00e0<span class=\"_ _13\"/> un client<span class=\"_ _13\"/>) Un contrat dans lequel le client d<span class=\"_ _1\"/>e Proximus n\u2019obtient pas la quasi<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">totalit<span class=\"_ _1\"/>\u00e9 des avantages ou le <span class=\"_ _1\"/>droit de d\u00e9cider de l\u2019<span class=\"_ _1\"/>utilisation de l\u2019actif n<span class=\"_ _1\"/>e quali<span class=\"lscc ws10f\">fie </span></span></span>pas comme location. C<span class=\"_ _1\"/>eci est notamment le <span class=\"_ _1\"/>cas pour les modem<span class=\"_ _1\"/>s et <span class=\"lsd3 ws121\">d\u00e9codeu<span class=\"_ _1\"/>rs<span class=\"ls1 ws0\"> </span><span class=\"ws118\">utilis<span class=\"_ _1\"/>\u00e9s par<span class=\"_ _1\"/> le Group<span class=\"_ _1\"/>e pour d\u00e9l<span class=\"_ _7\"/>i<span class=\"_ _13\"/>vrer l<span class=\"_ _1\"/>es servi<span class=\"_ _1\"/>ces aux <span class=\"_ _1\"/>clients. Le<span class=\"_ _1\"/>s </span></span>produits de ces cont<span class=\"_ _1\"/>rats sont pris lin\u00e9airement <span class=\"_ _1\"/>sur la dur\u00e9e d\u2019utilisat<span class=\"_ _1\"/>ion par le client et sont <span class=\"_ _1\"/>repris parmi l<span class=\"_ _1\"/>es revenus dans le compt<span class=\"_ _1\"/>e de r\u00e9sultat \u00e9tant donn\u00e9 leur caract\u00e8re op\u00e9rationnel.<span class=\"ls1 ws0\"> </span>Les locations pour le<span class=\"_ _1\"/>squelles le Groupe t<span class=\"_ _1\"/>ransf\u00e8re la quasi<span class=\"ls1 ws0\">-</span>totalit\u00e9 de<span class=\"_ _1\"/>s risques et des avan<span class=\"_ _1\"/>tages inh\u00e9rents \u00e0 la p<span class=\"_ _1\"/>ropri\u00e9t\u00e9 du bien sou<span class=\"_ _1\"/>s<span class=\"ls1 ws0\">-<span class=\"lsd2\">jacent so<span class=\"_ _1\"/>nt </span></span>class\u00e9e<span class=\"_ _1\"/>s comme lo<span class=\"_ _1\"/>cation<span class=\"ls1 ws0\">-<span class=\"lscc ws10f\">finan</span></span>cem<span class=\"_ _1\"/>ent. Pour l<span class=\"_ _7\"/>es<span class=\"_ _13\"/> cont<span class=\"_ _1\"/>rats de l<span class=\"_ _1\"/>ocation<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">financem<span class=\"_ _1\"/>ent donn<span class=\"_ _1\"/>\u00e9s \u00e0 se<span class=\"_ _1\"/>s clients, l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e reconn<span class=\"_ _1\"/>a\u00eet une<span class=\"_ _1\"/> cr\u00e9ance<span class=\"_ _1\"/> \u00e0 </span></span>concurren<span class=\"_ _1\"/>ce d\u2019un<span class=\"_ _1\"/> montan<span class=\"_ _1\"/>t corresp<span class=\"_ _1\"/>ondant \u00e0 l\u2019<span class=\"_ _7\"/>i<span class=\"_ _13\"/>nvesti<span class=\"_ _1\"/>ssement n<span class=\"_ _1\"/>et dans<span class=\"_ _1\"/> le con<span class=\"_ _1\"/>trat de lo<span class=\"_ _1\"/>cation c<span class=\"_ _1\"/>e qui co<span class=\"_ _1\"/>rrespo<span class=\"_ _1\"/>nd \u00e0 l\u2019in<span class=\"_ _1\"/>vestiss<span class=\"_ _1\"/>emen<span class=\"lscf ws110\">t brut dans<span class=\"_ _1\"/> le contrat </span>de<span class=\"ls1 ws0\"> </span><span class=\"ws110\">location, actualis\u00e9 au <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat implicite du <span class=\"_ _1\"/>contrat de locatio<span class=\"_ _1\"/>n. Le Groupe n\u2019a pa<span class=\"_ _1\"/>s conclu de contrats d<span class=\"_ _1\"/>e location<span class=\"ls1 ws0\">-<span class=\"lsd2 ws117\">finan<span class=\"_ _1\"/>cement sig<span class=\"_ _1\"/>nificat<span class=\"_ _1\"/>ifs. <span class=\"ls1 ws0\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-72-3": {
   "value": "Provisions Des provisions sont comp<span class=\"_ _1\"/>tabilis\u00e9es d\u00e8s que le<span class=\"_ _1\"/> Groupe doit faire f<span class=\"_ _1\"/>ace \u00e0 une obligat<span class=\"_ _1\"/>ion l\u00e9gale ou implicite<span class=\"_ _1\"/>. Cette derni\u00e8re doi<span class=\"lsd2 ws0\">t p<span class=\"_ _1\"/>ouvoir<span class=\"_ _1\"/> \u00eatre e<span class=\"_ _1\"/>stim\u00e9e<span class=\"_ _1\"/> de </span>fa\u00e7on fiable et doit <span class=\"_ _1\"/>d\u00e9couler d\u2019\u00e9v\u00e8nements pas<span class=\"_ _1\"/>s\u00e9s n\u00e9cessitants un c<span class=\"_ _1\"/>o\u00fbt probable pour leur <span class=\"_ _1\"/>extinction. Un <span class=\"lsd3 ws118\">\u00e9v\u00e9n<span class=\"_ _1\"/>ement pa<span class=\"_ _1\"/>ss\u00e9 est<span class=\"_ _1\"/> cens\u00e9 im<span class=\"_ _7\"/>pliquer une </span>obligation actuelle si, <span class=\"_ _1\"/>compte tenu de toute<span class=\"_ _1\"/>s les indications disponibl<span class=\"_ _1\"/>es, il est probable qu'un<span class=\"_ _1\"/>e obligation actuelle exi<span class=\"_ _1\"/>ste \u00e0 la date du bilan.<span class=\"_ _1\"/> Le montant reconnu repr\u00e9sente la m<span class=\"_ _1\"/>eilleure estimation de la d\u00e9pense <span class=\"_ _1\"/>n\u00e9c<span class=\"lscf ws110\">essaire pour l\u2019extinction d<span class=\"_ _1\"/>e l\u2019obligation actuelle \u00e0 la d<span class=\"_ _1\"/>ate de cl\u00f4tur<span class=\"_ _1\"/>e des </span>comptes. Le montant<span class=\"_ _1\"/> de la provision est ac<span class=\"_ _1\"/>tualis\u00e9 lorsque l\u2019effet de l<span class=\"_ _1\"/>a valeur temps de<span class=\"_ _1\"/> l\u2019argent est significatif. L\u2019ac<span class=\"_ _1\"/>tualis<span class=\"lsd1 ws114\">ation est reconnue dans le<span class=\"_ _1\"/>s </span>charges f<span class=\"_ _1\"/>inanci\u00e8r<span class=\"_ _1\"/>es. <span class=\"ls1 ws0\"> </span>Les c<span class=\"lscf ws110\">o\u00fbts estim\u00e9s, escompt\u00e9s \u00e0 le<span class=\"_ _1\"/>ur valeur actuelle, li\u00e9<span class=\"_ _1\"/>s <span class=\"ws118\">au<span class=\"ls1 ws0\"> </span><span class=\"lsd3\">d\u00e9mant\u00e8<span class=\"_ _1\"/>lement e<span class=\"_ _1\"/>t \u00e0 la r<span class=\"_ _1\"/>emise en<span class=\"_ _1\"/> \u00e9tat son<span class=\"_ _1\"/>t <span class=\"lsd2 ws117\">enre<span class=\"_ _1\"/>gistr\u00e9s en<span class=\"_ _1\"/> immobil<span class=\"_ _1\"/>isations<span class=\"_ _1\"/> corporell<span class=\"_ _1\"/>es et </span></span></span></span>amortis sur la dur\u00e9<span class=\"_ _1\"/>e d\u2019utilit\u00e9 de l\u2019actif. Les co\u00fbt<span class=\"_ _1\"/>s totaux escompt\u00e9s \u00e0<span class=\"_ _1\"/> leur valeur actuelle<span class=\"_ _1\"/> sont enregistr\u00e9s au<span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">pa<span class=\"_ _7\"/>ssif dans l<span class=\"_ _1\"/>es prov<span class=\"_ _1\"/>ision<span class=\"_ _1\"/>s. En<span class=\"_ _1\"/> cas </span></span>d\u2019actualisation, l\u2019augmentation <span class=\"_ _1\"/>de la provision li\u00e9e<span class=\"_ _1\"/> \u00e0 l\u2019effet de la val<span class=\"_ _1\"/>eur du temps est com<span class=\"_ _1\"/>ptabilis\u00e9e via les <span class=\"_ _1\"/>charges financ<span class=\"lsd3 ws118\">i\u00e8res<span class=\"_ _1\"/> dans le <span class=\"_ _1\"/>compte d<span class=\"_ _1\"/>e </span>r\u00e9sultats.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-72-4": {
   "value": "Provisions Des provisions sont comp<span class=\"_ _1\"/>tabilis\u00e9es d\u00e8s que le<span class=\"_ _1\"/> Groupe doit faire f<span class=\"_ _1\"/>ace \u00e0 une obligat<span class=\"_ _1\"/>ion l\u00e9gale ou implicite<span class=\"_ _1\"/>. Cette derni\u00e8re doi<span class=\"lsd2 ws0\">t p<span class=\"_ _1\"/>ouvoir<span class=\"_ _1\"/> \u00eatre e<span class=\"_ _1\"/>stim\u00e9e<span class=\"_ _1\"/> de </span>fa\u00e7on fiable et doit <span class=\"_ _1\"/>d\u00e9couler d\u2019\u00e9v\u00e8nements pas<span class=\"_ _1\"/>s\u00e9s n\u00e9cessitants un c<span class=\"_ _1\"/>o\u00fbt probable pour leur <span class=\"_ _1\"/>extinction. Un <span class=\"lsd3 ws118\">\u00e9v\u00e9n<span class=\"_ _1\"/>ement pa<span class=\"_ _1\"/>ss\u00e9 est<span class=\"_ _1\"/> cens\u00e9 im<span class=\"_ _7\"/>pliquer une </span>obligation actuelle si, <span class=\"_ _1\"/>compte tenu de toute<span class=\"_ _1\"/>s les indications disponibl<span class=\"_ _1\"/>es, il est probable qu'un<span class=\"_ _1\"/>e obligation actuelle exi<span class=\"_ _1\"/>ste \u00e0 la date du bilan.<span class=\"_ _1\"/> Le montant reconnu repr\u00e9sente la m<span class=\"_ _1\"/>eilleure estimation de la d\u00e9pense <span class=\"_ _1\"/>n\u00e9c<span class=\"lscf ws110\">essaire pour l\u2019extinction d<span class=\"_ _1\"/>e l\u2019obligation actuelle \u00e0 la d<span class=\"_ _1\"/>ate de cl\u00f4tur<span class=\"_ _1\"/>e des </span>comptes. Le montant<span class=\"_ _1\"/> de la provision est ac<span class=\"_ _1\"/>tualis\u00e9 lorsque l\u2019effet de l<span class=\"_ _1\"/>a valeur temps de<span class=\"_ _1\"/> l\u2019argent est significatif. L\u2019ac<span class=\"_ _1\"/>tualis<span class=\"lsd1 ws114\">ation est reconnue dans le<span class=\"_ _1\"/>s </span>charges f<span class=\"_ _1\"/>inanci\u00e8r<span class=\"_ _1\"/>es. <span class=\"ls1 ws0\"> </span>Les c<span class=\"lscf ws110\">o\u00fbts estim\u00e9s, escompt\u00e9s \u00e0 le<span class=\"_ _1\"/>ur valeur actuelle, li\u00e9<span class=\"_ _1\"/>s <span class=\"ws118\">au<span class=\"ls1 ws0\"> </span><span class=\"lsd3\">d\u00e9mant\u00e8<span class=\"_ _1\"/>lement e<span class=\"_ _1\"/>t \u00e0 la r<span class=\"_ _1\"/>emise en<span class=\"_ _1\"/> \u00e9tat son<span class=\"_ _1\"/>t <span class=\"lsd2 ws117\">enre<span class=\"_ _1\"/>gistr\u00e9s en<span class=\"_ _1\"/> immobil<span class=\"_ _1\"/>isations<span class=\"_ _1\"/> corporell<span class=\"_ _1\"/>es et </span></span></span></span>amortis sur la dur\u00e9<span class=\"_ _1\"/>e d\u2019utilit\u00e9 de l\u2019actif. Les co\u00fbt<span class=\"_ _1\"/>s totaux escompt\u00e9s \u00e0<span class=\"_ _1\"/> leur valeur actuelle<span class=\"_ _1\"/> sont enregistr\u00e9s au<span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">pa<span class=\"_ _7\"/>ssif dans l<span class=\"_ _1\"/>es prov<span class=\"_ _1\"/>ision<span class=\"_ _1\"/>s. En<span class=\"_ _1\"/> cas </span></span>d\u2019actualisation, l\u2019augmentation <span class=\"_ _1\"/>de la provision li\u00e9e<span class=\"_ _1\"/> \u00e0 l\u2019effet de la val<span class=\"_ _1\"/>eur du temps est com<span class=\"_ _1\"/>ptabilis\u00e9e via les <span class=\"_ _1\"/>charges financ<span class=\"lsd3 ws118\">i\u00e8res<span class=\"_ _1\"/> dans le <span class=\"_ _1\"/>compte d<span class=\"_ _1\"/>e </span>r\u00e9sultats.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-73-3": {
   "value": "Paiement fond\u00e9 sur des actions Les paiements aux employ\u00e9s fond\u00e9s sur les actions et r\u00e9gl\u00e9s en instruments de capitaux propres ou en tr\u00e9sorerie sont calcul\u00e9s \u00e0 la juste valeur des instruments \u00e0 la date d\u2019octroi en tenant compte des modalit\u00e9s et conditions auxquelles ces options sont accord\u00e9es. Pour les op\u00e9rations r\u00e9gl\u00e9es avec des instruments de capitaux propres, la juste valeur est prise en compte de r\u00e9sultats sous la rubrique d\u00e9penses li\u00e9es \u00e0 la force de travail sur la p\u00e9riode de d\u00e9volution, en m\u00eame temps qu\u2019une augmentation de la rubrique \u00ab compensation en actions \u00bb des capitaux propres pour la partie capitale propres et qu\u2019une augmentation d\u2019une dette de dividendes pour la partie dividendes. Lorsque que les options sur actions donnent droit \u00e0 des dividendes d\u00e9clar\u00e9s apr\u00e8s l\u2019attribution des options, la juste valeur de ce droit est remesur\u00e9e r\u00e9guli\u00e8rement.  Pour les op\u00e9rations r\u00e9gl\u00e9es en tr\u00e9sorerie, la juste valeur est reconnue en d\u00e9penses de personnel sur la p\u00e9riode de d\u00e9volution avec une augmentation simultan\u00e9e des dettes. Les dettes en r\u00e9sultant sont remesur\u00e9es afin de refl\u00e9ter l\u2019\u00e9volution des justes valeurs.  Nous renvoyons \u00e0 la Note 35 pour les explications concernant les techniques d\u2019\u00e9valuation utilis\u00e9es. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-2": {
   "value": "Annexe 3. G<span class=\"ls10d ws161\">oodwill <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17f\"> </span><span class=\"ls10e ws162\">Goodwi<span class=\"_ _13\"/>ll</span> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls100 ws164\">d\u00e9cembr<span class=\"_ _13\"/>e 2020<span class=\"ls1 ws0\"> </span></span>2.465<span class=\"ls1 ws0\"> </span>Allocation du prix d'acquisit<span class=\"_ _13\"/>ion de Mobil<span class=\"_ _13\"/>e Vikings<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _180\"> </span> <span class=\"_ _c2\"> </span><span class=\"lsff ws148\">114</span> </span>Effet de<span class=\"_ _13\"/>s diff\u00e9<span class=\"_ _13\"/>renc<span class=\"_ _13\"/>es de<span class=\"_ _13\"/> change<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span> <span class=\"_ _182\"> </span>9 </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>2.588<span class=\"ls1 ws0\"> </span>Alloca<span class=\"_ _1\"/>tion du p<span class=\"_ _1\"/>rix d'a<span class=\"_ _1\"/>cquisition de<span class=\"_ _1\"/> 3m Digita<span class=\"_ _1\"/>l Networ<span class=\"_ _1\"/>ks Pvt Ltd<span class=\"ls1 ws0\"> </span>1 Effet de<span class=\"_ _13\"/>s diff\u00e9<span class=\"_ _13\"/>renc<span class=\"_ _13\"/>es de<span class=\"_ _13\"/> change<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span> <span class=\"_ _182\"> </span>6 </span>Au 31 <span class=\"ls110 ws167\">d\u00e9cembre 2022<span class=\"ls1 ws0\"> </span></span>2.595<span class=\"ls1 ws0\"> </span>Par rapport \u00e0 la fin de l\u2019ann\u00e9e 202<span class=\"_ _1\"/>1, l<span class=\"lscf ws110\">e goodwill du G<span class=\"_ _1\"/>roupe a augment\u00e9 d<span class=\"_ _1\"/>e <span class=\"ls1 ws0\">7 <span class=\"lsd1 ws114\">millions EUR <span class=\"ws119\">en raison des</span></span> <span class=\"lsd2 ws115\">acquis<span class=\"_ _1\"/>ition<span class=\"ls1 ws0\">s <span class=\"lsd3 ws118\">de l<span class=\"_ _1\"/>\u2019ann\u00e9e <span class=\"lsd1 ws119\">(1 million EUR) <span class=\"lsd4 ws94\">et de </span></span></span></span></span></span></span>l\u2019impact de la conv<span class=\"_ _1\"/>ersion USD/EUR du goodw<span class=\"_ _1\"/>ill sur TeleSign (<span class=\"ls1 ws0\">6 <span class=\"lsd1 ws114\">milli<span class=\"_ _1\"/>ons EUR). TeleSign a le dollar am\u00e9<span class=\"_ _1\"/>ricain comme monnaie fonctionnelle. <span class=\"ls1 ws0\"> </span></span></span>Le goodwill est test<span class=\"_ _1\"/>\u00e9 pour la perte <span class=\"_ _1\"/>de valeur \u00e9ventuelle au n<span class=\"_ _1\"/>iveau des segments o<span class=\"_ _1\"/>p\u00e9rationnels \u00e9tant do<span class=\"_ _1\"/>nn\u00e9 que les performance<span class=\"ls1 ws0\">s </span>e<span class=\"_ _1\"/>t l\u2019allocation<span class=\"ls1 ws0\"> <span class=\"lsd5 ws94\">des </span></span>re<span class=\"_ _13\"/>ssou<span class=\"_ _13\"/>rces<span class=\"_ _13\"/> so<span class=\"_ _13\"/>nt g\u00e9r<span class=\"_ _13\"/>\u00e9es \u00e0<span class=\"_ _13\"/> ce ni<span class=\"_ _13\"/>ve<span class=\"lscf ws110\">au par le Groupe.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022, tous les goo<span class=\"_ _1\"/>dwill g\u00e9n\u00e9r\u00e9s par les acqui<span class=\"_ _1\"/>sitions d\u2019entreprises \u00e9t<span class=\"_ _1\"/>aient reli\u00e9s \u00e0 un se<span class=\"_ _1\"/>ul segment op\u00e9rationn<span class=\"lsd1 ws114\">el \u00e0 l'except<span class=\"_ _1\"/>ion du </span>goodwill allou\u00e9 \u00e0 BICS<span class=\"_ _1\"/> et TeleSign. Le go<span class=\"_ _1\"/>odwill pr\u00e9c\u00e9demment at<span class=\"_ _1\"/>tribu\u00e9 \u00e0 BICS, lor<span class=\"_ _1\"/>s de la pris<span class=\"lsd3 ws118\">e de <span class=\"_ _1\"/>contr\u00f4<span class=\"_ _1\"/>le de TeleS<span class=\"_ _1\"/>ign, a \u00e9<span class=\"_ _1\"/>t\u00e9 r\u00e9af<span class=\"_ _1\"/>fect\u00e9 \u00e0 <span class=\"_ _1\"/>BICS et \u00e0 </span>TeleSign au prorata de<span class=\"_ _1\"/>s synergies attendues du <span class=\"_ _1\"/>regroupement d'ent<span class=\"_ _1\"/>reprises pour chacune d<span class=\"_ _1\"/>es deux soci\u00e9t\u00e9s pr<span class=\"_ _1\"/>ises individuellem<span class=\"lsd2 ws117\">ent. C<span class=\"_ _1\"/>es synergie<span class=\"_ _1\"/>s </span>ont \u00e9t\u00e9 i<span class=\"_ _1\"/>dentifi\u00e9<span class=\"_ _1\"/>es \u00e0 la d<span class=\"_ _1\"/>ate de<span class=\"_ _1\"/> la prise d<span class=\"_ _7\"/>e contr\u00f4le de <span class=\"_ _1\"/><span class=\"lscf ws110\">TeleSign par la <span class=\"_ _1\"/>BICS.<span class=\"ls1 ws0\"> </span></span>La valeur comptable du goo<span class=\"_ _1\"/>dwill est allou\u00e9e aux diff\u00e9rents segments o<span class=\"_ _1\"/>p\u00e9rationnels de la mani\u00e8re suivante<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _183\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _1b\"> </span></span>20<span class=\"_ _13\"/>22<span class=\"ls1 ws0\"> </span></span>Domestic <span class=\"_ _16e\"> </span><span class=\"lsff ws148\">2.188</span> <span class=\"_ _57\"> </span><span class=\"lsff ws148\">2.188<span class=\"_ _13\"/></span> Services de Carrier Inte<span class=\"_ _13\"/>rnational<span class=\"ws0\"> <span class=\"_ _184\"> </span><span class=\"lsfc ws14a\">298</span> <span class=\"_ _c5\"> </span><span class=\"lsfc ws14a\">299</span> </span>TeleSign<span class=\"ls1 ws0\"> <span class=\"_ _185\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _c5\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.588<span class=\"ls1 ws0\"> </span>2.595<span class=\"ls1 ws0\"> </span>R\u00e9sulta<span class=\"_ _13\"/>ts du tes<span class=\"_ _13\"/>t <span class=\"ls1 ws0\">de <span class=\"ls105 wsa2\">d\u00e9p<span class=\"_ _13\"/>r\u00e9c<span class=\"_ _13\"/>iation<span class=\"_ _13\"/> du Good<span class=\"_ _13\"/>wil<span class=\"_ _13\"/>l</span> </span>Comment<span class=\"_ _13\"/>aires g\u00e9n\u00e9ra<span class=\"_ _13\"/>ux<span class=\"ls1 ws0\"> </span>L'\u00e9valuation des diff\u00e9<span class=\"_ _1\"/>rents segments est r\u00e9ali<span class=\"_ _1\"/>s\u00e9e essentiellement su<span class=\"_ _1\"/>r la base d'une m\u00e9tho<span class=\"_ _1\"/>de d'actualisation des flux <span class=\"_ _1\"/>de tr\u00e9so<span class=\"ws113\">rerie disponibles </span>(approche par les r<span class=\"_ _1\"/>\u00e9sultats). Les flux de <span class=\"_ _1\"/>tr\u00e9sorerie consid\u00e9r\u00e9s sont c<span class=\"_ _1\"/>eux du plan quinq<span class=\"_ _1\"/>uennal (2023 <span class=\"ls1 ws0\">- <span class=\"lsce ws116\">2027<span class=\"_ _1\"/>)<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">des flux d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie (FCF<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\">)<span class=\"ff4d\"> <span class=\"lsd3 ws121\">pr\u00e9sent<span class=\"_ _1\"/>\u00e9 </span></span></span></span></span></span></span>par la direction au cons<span class=\"_ _1\"/>eil d'administration <span class=\"_ _1\"/>du groupe de janv<span class=\"_ _1\"/>ier 2023. Les ann\u00e9es ult<span class=\"_ _1\"/>\u00e9rieures ont \u00e9t\u00e9 ex<span class=\"_ _1\"/>trapol\u00e9es sur la bas<span class=\"lsd3 ws118\">e d<span class=\"lsd4 ws94\">e taux de cr<span class=\"_ _13\"/>oiss<span class=\"_ _13\"/>an<span class=\"_ _13\"/>ce </span></span>propres \u00e0 chaque <span class=\"_ _1\"/>segment.<span class=\"ls1 ws0\"> </span>Le Groupe revoit chaqu<span class=\"_ _1\"/>e ann\u00e9e le taux d<span class=\"_ _1\"/>e croissance et l<span class=\"_ _1\"/>es co\u00fbts moyens pond\u00e9r<span class=\"_ _1\"/>\u00e9s du capital \u00e0 la lum<span class=\"_ _1\"/>i\u00e8re de l'\u00e9conomie du<span class=\"_ _1\"/> mar<span class=\"lsd4 ws128\">ch\u00e9.<span class=\"ls1 ws0\"> </span></span>Les flux de tr\u00e9sorer<span class=\"_ _1\"/>ie disponibles pris en co<span class=\"_ _1\"/>mpte pour le calcul de<span class=\"_ _1\"/> la valeur d'utilit\u00e9 sont<span class=\"_ _1\"/> estim\u00e9s pour le<span class=\"_ _1\"/>s actifs concern\u00e9s dans l<span class=\"_ _1\"/>eur \u00e9tat actuel et excluen<span class=\"_ _1\"/>t les ent<span class=\"_ _1\"/>r\u00e9es et <span class=\"_ _1\"/>sorties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie qui<span class=\"_ _1\"/> devraien<span class=\"_ _1\"/>t r\u00e9sult<span class=\"_ _1\"/>er de to<span class=\"_ _1\"/>ute rest<span class=\"_ _1\"/>ructuration<span class=\"_ _1\"/> futur<span class=\"_ _1\"/>e \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe n<span class=\"_ _1\"/>'est pa<span class=\"_ _1\"/>s encore en<span class=\"_ _7\"/>gag\u00e9 et de l'am\u00e9lioration ou de l'ac<span class=\"_ _1\"/>croissement de la performa<span class=\"_ _1\"/>nce des actifs.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La fiabili<span class=\"_ _1\"/>t\u00e9 du <span class=\"_ _1\"/>test de d<span class=\"_ _1\"/>\u00e9pr\u00e9cia<span class=\"_ _1\"/>tion d\u00e9pend<span class=\"_ _1\"/> \u00e9gal<span class=\"_ _1\"/>ement de l<span class=\"_ _1\"/>a pr\u00e9cis<span class=\"_ _1\"/>ion des <span class=\"_ _1\"/>exercice<span class=\"_ _1\"/>s budg\u00e9ta<span class=\"_ _7\"/>i<span class=\"_ _13\"/>res su<span class=\"_ _1\"/>r lesq<span class=\"_ _1\"/>uels il rep<span class=\"_ _1\"/>ose. Le p<span class=\"_ _1\"/>l<span class=\"lscf ws110\">an quinquennal<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws118\">du</span> <span class=\"lsd1 ws119\">FCF du </span></span></span>Groupe refl\u00e8te le po<span class=\"_ _1\"/>int de vue du <span class=\"_ _1\"/>management quant au <span class=\"_ _1\"/>sc\u00e9nario ayant le plus<span class=\"_ _1\"/> de chance de se p<span class=\"_ _1\"/>roduire, selon sa compr<span class=\"_ _1\"/>\u00e9hension de l'\u00e9volution de<span class=\"_ _1\"/> l'activi<span class=\"_ _1\"/>t\u00e9 et de la<span class=\"_ _1\"/> strat\u00e9g<span class=\"_ _7\"/>i<span class=\"_ _13\"/>e \u00e0 lo<span class=\"_ _1\"/>ng terme <span class=\"_ _1\"/>de l'en<span class=\"_ _1\"/>trepris<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Le plan quinquennal d<span class=\"_ _1\"/>u FCF suppose qu<span class=\"_ _1\"/>e l'impact de Covid est<span class=\"_ _1\"/> nul ou presque. <span class=\"_ _1\"/>Il prend en consid\u00e9ratio<span class=\"_ _1\"/>n les effets de l'in<span class=\"ws113\">flation, qui r\u00e9sulte de la </span>guerre en Ukraine <span class=\"_ _1\"/>et du risque sur <span class=\"_ _1\"/>l'approvisionnement en <span class=\"_ _1\"/>\u00e9nergie, et le risque d'un qua<span class=\"_ _1\"/>tri\u00e8me entrant.<span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e estim<span class=\"_ _1\"/>e <span class=\"lscf ws110\">pour chaque se<span class=\"_ _1\"/>gment un co\u00fbt moyen pond\u00e9<span class=\"_ _1\"/>r\u00e9 du capital ap<span class=\"_ _1\"/>r\u00e8s imp\u00f4t. Il prend en <span class=\"_ _1\"/>consid\u00e9ration :<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd2 ws117\">Les sp\u00e9cific<span class=\"_ _1\"/>it<span class=\"lsd3 ws118\">\u00e9s d<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s d<span class=\"lscf ws110\">u se<span class=\"_ _1\"/>gment consid\u00e9r\u00e9. Ces ac<span class=\"_ _1\"/>tivit\u00e9s sont jug\u00e9es <span class=\"lscc ws11b\">suffisamme<span class=\"_ _13\"/>nt diff\u00e9re<span class=\"_ _13\"/>ntes </span>d\u2019un segment \u00e0 l\u2019aut<span class=\"_ _1\"/>re que </span></span></span></span>pour justifier des calc<span class=\"_ _1\"/>uls s\u00e9par\u00e9s<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Le poids relatif des com<span class=\"_ _1\"/>posantes de la <span class=\"_ _1\"/>structure du <span class=\"lsd3 ws118\">segm<span class=\"_ _1\"/>ent cons<span class=\"_ _1\"/>id\u00e9r\u00e9<span class=\"lscf ws110\">, y comp<span class=\"_ _1\"/>ris une prime de ri<span class=\"_ _1\"/>sque sp\u00e9cifique \u00e0 ses ri<span class=\"_ _1\"/>sques </span></span></span></span>inh\u00e9rents<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Autres risques, tels que l<span class=\"_ _1\"/>e risque pays, le<span class=\"_ _1\"/> risque du march\u00e9 et<span class=\"_ _1\"/> industriel, le risque de <span class=\"_ _1\"/>cr\u00e9dit et le risque li<span class=\"_ _1\"/>\u00e9 \u00e0 la taille <span class=\"lsd3 ws118\">de l\u2019<span class=\"_ _1\"/>entrepr<span class=\"_ _1\"/>ise.<span class=\"ls1 ws0\"> </span></span></span></span>Ces derniers risques <span class=\"_ _1\"/>sont int\u00e9gr\u00e9s dans le co\u00fbt<span class=\"_ _1\"/> moyen pond\u00e9r\u00e9 du ca<span class=\"_ _1\"/>pital via une s\u00e9lection <span class=\"_ _1\"/>prudente des taux<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats sans <span class=\"lsd9 ws11e\">r<span class=\"_ _1\"/>isques, </span>du<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">bet<span class=\"_ _13\"/>a<span class=\"lsd1 ws11a\">, </span><span class=\"ws94\">de l<span class=\"_ _13\"/>a</span></span> </span><span class=\"lsd3\">prime d<span class=\"_ _1\"/>e risque d<span class=\"_ _1\"/>e march<span class=\"_ _1\"/>\u00e9 et <span class=\"lscf\">du<span class=\"ls1 ws0\"> </span><span class=\"ws110\">spread de<span class=\"_ _1\"/> cr\u00e9dit pour le se<span class=\"_ _1\"/>gment, consid\u00e9r\u00e9 pour l<span class=\"_ _1\"/>es fins de l\u2019exercice co<span class=\"_ _1\"/>m<span class=\"lsd3 ws118\">me un<span class=\"_ _1\"/>e </span></span></span></span>entit\u00e9 s\u00e9pa<span class=\"_ _1\"/>r\u00e9e.<span class=\"ls1 ws0\"> </span>TeleSign <span class=\"ls1 ws0\"> </span>Le montant recouvrabl<span class=\"_ _1\"/>e de Telesign a \u00e9<span class=\"_ _1\"/>t\u00e9 estim\u00e9 sur base d<span class=\"_ _1\"/>e sa <span class=\"lsdd ws11b\">juste<span class=\"_ _13\"/> <span class=\"lsd1 ws11a\">valeur<span class=\"ls1 ws0\"> <span class=\"lsd2\">diminu<span class=\"_ _1\"/>\u00e9e de<span class=\"_ _1\"/>s co\u00fbts d<span class=\"_ _1\"/>e sor<span class=\"_ _1\"/>tie.<span class=\"ls1\">  </span></span></span></span></span>L\u2019exercic<span class=\"_ _1\"/>e d\u2019\u00e9val<span class=\"_ _1\"/>uation s\u2019<span class=\"_ _1\"/>est ba<span class=\"_ _1\"/>s\u00e9 sur le<span class=\"_ _1\"/>s m\u00e9thod<span class=\"_ _1\"/>es d\u2019\u00e9va<span class=\"_ _1\"/>luation u<span class=\"_ _7\"/>t<span class=\"_ _13\"/>ilis<span class=\"_ _1\"/>\u00e9es commun<span class=\"_ _1\"/>\u00e9ment <span class=\"_ _1\"/>telles qu<span class=\"_ _1\"/>e les ca<span class=\"_ _1\"/>sh flows <span class=\"_ _1\"/>actualis<span class=\"_ _1\"/>\u00e9s, <span class=\"lscf ws110\">multiples de<span class=\"_ _1\"/> fonds </span>propre dans les C<span class=\"_ _1\"/>PaaS et l\u2019espace <span class=\"_ _1\"/>d\u2019identification <span class=\"ws118\">digital </span>(y compris la<span class=\"_ _1\"/> valeur d\u2019entreprise et/ou b<span class=\"_ _1\"/>\u00e9n\u00e9fice brut<span class=\"lsd7\">).<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">Elle </span></span></span><span class=\"ws113\">a \u00e9t\u00e9<span class=\"ls1 ws0\"> </span></span>revue et valid<span class=\"_ _1\"/>\u00e9e par un consultan<span class=\"_ _1\"/>t exte<span class=\"_ _1\"/>rne exp\u00e9ri<span class=\"_ _1\"/>ment\u00e9.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>L\u2019\u00e9valuation de TeleSig<span class=\"_ _1\"/>n est \u00e9galement bas\u00e9e <span class=\"_ _1\"/>sur les hypoth\u00e8ses sui<span class=\"_ _1\"/>vantes<span class=\"ff51 ls1 ws0\"> </span>: un taux de croissanc<span class=\"_ _1\"/>e de la valeur t<span class=\"_ _1\"/>erminale de 2,0% et un<span class=\"_ _1\"/> co\u00fbt moyen pond\u00e9r\u00e9 du <span class=\"_ _1\"/>capital apr\u00e8s imp\u00f4t de 1<span class=\"_ _1\"/>0%.<span class=\"ls1 ws0\"> </span>U<span class=\"lscf ws110\">ne analyse de <span class=\"_ _1\"/>sensibilit\u00e9 effectu\u00e9e sur le <span class=\"_ _1\"/>co\u00fbt moyen pond<span class=\"_ _1\"/>\u00e9r\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeu<span class=\"_ _1\"/>r te<span class=\"lsd1 ws114\">rminale, chacun </span></span>consid\u00e9r\u00e9<span class=\"_ _1\"/> s\u00e9par\u00e9m<span class=\"_ _1\"/>ent, n'a<span class=\"_ _1\"/> pas r\u00e9v<span class=\"_ _1\"/>\u00e9l\u00e9 de r<span class=\"_ _1\"/>isque de d<span class=\"_ _7\"/>\u00e9pr\u00e9ciation v<span class=\"_ _1\"/>u l'exc\u00e8s<span class=\"_ _1\"/> significa<span class=\"_ _1\"/>tif de l<span class=\"_ _1\"/>a valeur<span class=\"_ _1\"/> recouv<span class=\"_ _1\"/>rable de <span class=\"_ _1\"/><span class=\"lscf ws110\">TeleSign par rappo<span class=\"_ _1\"/>rt \u00e0 sa valeur </span>comptable.<span class=\"ls1 ws0\"> </span>BICS<span class=\"ls1 ws0\"> </span>Le montant recouvrabl<span class=\"_ _1\"/>e de BICS a \u00e9t\u00e9 estim\u00e9 <span class=\"_ _1\"/>sur base de sa val<span class=\"_ _1\"/>eur d\u2019utilit\u00e9. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La valorisation de BICS p<span class=\"_ _1\"/>rend pour hypoth\u00e8se <span class=\"_ _1\"/>un taux de croissanc<span class=\"_ _1\"/>e de 0%, inchang\u00e9 pa<span class=\"_ _1\"/>r rapport \u00e0 2021,<span class=\"_ _1\"/> pour les ann\u00e9es au<span class=\"ls1 ws0\">-</span>del\u00e0 d<span class=\"_ _1\"/>u<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">plan </span></span>quinquennal du<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsce ws10f\">FCF (2023 <span class=\"ls1 ws0\">- </span><span class=\"ws116\">2027<span class=\"_ _1\"/>).<span class=\"ls1 ws0\"> </span></span></span>Les variables cl\u00e9 employ<span class=\"_ _1\"/>\u00e9es dans la d\u00e9t<span class=\"_ _1\"/>ermination de la valeur<span class=\"_ _1\"/> d\u2019utilit\u00e9 de BICS \u00e9taien<span class=\"_ _1\"/>t<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La marge directe</span><span class=\"ff4d\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd3 ws118\">Les d\u00e9pen<span class=\"_ _1\"/>ses en cap<span class=\"_ _7\"/>i<span class=\"_ _13\"/>tal<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Le taux de croissance \u00e0 lo<span class=\"_ _1\"/>ng terme<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws11a\">Le <span class=\"lscf ws110\">co\u00fbt moyen pond\u00e9r\u00e9 du c<span class=\"_ _1\"/>apital apr\u00e8s<span class=\"ls1 ws0\"> </span><span class=\"ws118\">imp\u00f4ts<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span></span></span></span>La<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">marge directe de BICS<span class=\"_ _1\"/> est tr\u00e8s sensible, po<span class=\"_ _1\"/>ur l'activit\u00e9 voix et mes<span class=\"_ _1\"/>sagerie, aux volumes de <span class=\"_ _1\"/>transactions, aux prix de<span class=\"_ _1\"/> terminaison du r\u00e9<span class=\"_ _1\"/>seau mobile </span></span>ainsi qu\u2019aux prix du <span class=\"_ _1\"/>march\u00e9 pour la termina<span class=\"_ _1\"/>ison du trafic par pay<span class=\"_ _1\"/>s, et pour les produi<span class=\"_ _1\"/>ts de mobilit\u00e9 et de <span class=\"_ _1\"/>capacit\u00e9, la sensibilit\u00e9 se<span class=\"_ _1\"/> trouve essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> au niveau<span class=\"_ _1\"/> de la ta<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ificatio<span class=\"_ _1\"/>n.<span class=\"ls1 ws0\"> </span>Le taux calcul\u00e9 du co\u00fb<span class=\"_ _1\"/>t moyen po<span class=\"_ _1\"/>nd\u00e9r\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4ts pour BICS \u00e9ta<span class=\"_ _1\"/>it de 9,70% en 2022<span class=\"_ _1\"/> et 7,73% en 2021<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span><span class=\"ws113\">Le taux du co\u00fbt moyen </span>pond\u00e9r\u00e9 du capital avan<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"lsd2\">imp\u00f4ts<span class=\"_ _1\"/> \u00e9tait <span class=\"ls1\">d<span class=\"lsce ws10f\">e 12,<span class=\"ls113 ws169\">36</span>% en 2022 et de 8,91<span class=\"_ _1\"/>% en 2021.<span class=\"ls1 ws0\"> </span></span></span></span></span>Une analyse de <span class=\"_ _1\"/>sensibilit\u00e9 effectu\u00e9e sur le <span class=\"_ _1\"/>co\u00fbt moyen pond\u00e9r<span class=\"_ _1\"/>\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeu<span class=\"_ _1\"/>r t<span class=\"lsd1 ws114\">erminale, chacun </span>consid\u00e9r\u00e9<span class=\"_ _1\"/> s\u00e9par<span class=\"lscf ws110\">\u00e9me<span class=\"_ _1\"/>nt, n'a pas r\u00e9v\u00e9l\u00e9 d<span class=\"_ _1\"/>e risque de d\u00e9pr\u00e9ciation v<span class=\"_ _1\"/>u l'exc\u00e8s significatif de la val<span class=\"_ _1\"/>eur recouvrable <span class=\"_ _1\"/>de BICS par rapport \u00e0<span class=\"_ _1\"/> sa val<span class=\"lsd4 ws128\">eur </span></span>comptable.<span class=\"ls1 ws0\"> </span>Domest<span class=\"_ _1\"/>ic<span class=\"ls1 ws0\"> </span>Les deux<span class=\"_ _1\"/> mod\u00e8le<span class=\"_ _1\"/>s d'\u00e9valu<span class=\"_ _1\"/>ation (va<span class=\"_ _1\"/>leur d\u2019u<span class=\"_ _1\"/>tilit\u00e9 e<span class=\"_ _1\"/>t juste v<span class=\"_ _1\"/>aleur di<span class=\"_ _1\"/>minu\u00e9e d<span class=\"_ _1\"/>es co\u00fbt<span class=\"_ _1\"/>s de sorti<span class=\"_ _1\"/>e) ont <span class=\"_ _1\"/>\u00e9t\u00e9 con<span class=\"_ _1\"/>si<span class=\"lscf ws110\">d\u00e9r\u00e9s pour la d\u00e9term<span class=\"_ _1\"/>ination de la valeur </span>recouvrable du segm<span class=\"_ _1\"/>ent domestique. Le mod<span class=\"_ _1\"/>\u00e8le de la juste valeur <span class=\"_ _1\"/>a \u00e9t\u00e9 construit sur la ba<span class=\"_ _1\"/>se de l'actualisation de<span class=\"_ _1\"/>s flux de tr<span class=\"lsd3 ws118\">\u00e9sor<span class=\"_ _1\"/>erie dispo<span class=\"_ _7\"/>nibles.<span class=\"ls1 ws0\"> </span></span>Les flux de tr\u00e9sorerie pris en comp<span class=\"_ _1\"/>te sont ceux du plan quinquennal <span class=\"lsce ws116\">(<span class=\"_ _1\"/>2023 <span class=\"ls1 ws0\">- <span class=\"lsd1 ws114\">2027) des flux de tr\u00e9sorerie libres (FCF) p<span class=\"_ _1\"/>r\u00e9sent\u00e9 par la direction au </span></span></span>conseil d'administration d<span class=\"_ _1\"/>u Groupe de janvier 2023<span class=\"_ _1\"/>. Toutefois, pour mieux <span class=\"_ _1\"/>saisir les effets posi<span class=\"_ _1\"/>tifs \u00e0 long terme at<span class=\"_ _1\"/>tendus du<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">proje<span class=\"_ _1\"/>t de d\u00e9p<span class=\"_ _1\"/>loiemen<span class=\"_ _1\"/>t </span></span>de la fibre en cour<span class=\"_ _1\"/>s, la dire<span class=\"lsd3 ws118\">ction a<span class=\"_ _7\"/> consid\u00e9r\u00e9 un<span class=\"_ _1\"/>e p\u00e9rio<span class=\"_ _1\"/>de de 1<span class=\"_ _1\"/>5 ans po<span class=\"_ _1\"/>ur les flux<span class=\"_ _1\"/> de tr\u00e9<span class=\"_ _1\"/>sorerie li<span class=\"_ _1\"/>bres l<span class=\"_ _1\"/>i\u00e9s \u00e0 la f<span class=\"_ _1\"/>ibre. C<span class=\"_ _1\"/>es cash<span class=\"ls1 ws0\">-<span class=\"lsda ws122\">flows libres sont le </span></span></span>r\u00e9sultat<span class=\"_ _1\"/> direct d<span class=\"_ _1\"/>es plans<span class=\"_ _1\"/> d'aff<span class=\"_ _1\"/>aires \u00e0 lo<span class=\"_ _1\"/>ng terme n<span class=\"_ _1\"/>\u00e9goci\u00e9<span class=\"_ _1\"/>s avec l<span class=\"_ _1\"/>es cop<span class=\"_ _1\"/>ropri\u00e9tair<span class=\"_ _1\"/>es des en<span class=\"_ _1\"/>tit\u00e9s cr<span class=\"_ _1\"/>\u00e9\u00e9es sp<span class=\"_ _1\"/>\u00e9cifiquem<span class=\"_ _1\"/>ent pou<span class=\"_ _1\"/>r acc\u00e9l<span class=\"_ _1\"/>\u00e9rer le d<span class=\"_ _1\"/>\u00e9ploiemen<span class=\"_ _7\"/>t de la fib<span class=\"_ _1\"/>re (voir <span class=\"_ _1\"/>note 8.3)<span class=\"_ _1\"/> et du b<span class=\"_ _1\"/>usiness<span class=\"_ _1\"/> case in<span class=\"_ _1\"/>terne de<span class=\"_ _1\"/> Proxim<span class=\"_ _1\"/>us.<span class=\"ls1 ws0\"> </span>Les projections de f<span class=\"_ _1\"/>lux de tr\u00e9sorerie disponible<span class=\"_ _1\"/>s d\u00e9pendent fortemen<span class=\"_ _1\"/>t des param\u00e8tres cl\u00e9s <span class=\"_ _1\"/>suivants :<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws114\">La vitesse de d\u00e9ploiement de la fib<span class=\"_ _1\"/>re<span class=\"ls1 ws0\">  </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La vitesse de migration <span class=\"_ _1\"/>des <span class=\"lsd3 ws118\">client<span class=\"_ _1\"/>s vers le <span class=\"_ _1\"/>r\u00e9seau en<span class=\"_ _7\"/> fibre optique<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La capacit\u00e9 du Groupe <span class=\"_ _1\"/>\u00e0 mon\u00e9tiser les inves<span class=\"_ _1\"/>tissements dans la fibre <span class=\"_ _1\"/>(capacit\u00e9 \u00e0 augmenter<span class=\"_ _1\"/> le revenu moyen pa<span class=\"_ _1\"/>r client, \u00e0 regag<span class=\"lsd4 ws128\">ner </span></span></span>des parts de march<span class=\"_ _1\"/>\u00e9 et \u00e0 attirer d'a<span class=\"_ _1\"/>utres OLO<span class=\"ls1 ws0\">s (a<span class=\"lsd5 ws94\">utre<span class=\"_ _13\"/></span>s <span class=\"lsd5 ws94\">o<span class=\"_ _13\"/>p\u00e9r<span class=\"_ _13\"/>at<span class=\"_ _13\"/>eur<span class=\"_ _13\"/></span>s <span class=\"lsd3 ws118\">sous li<span class=\"_ _1\"/>cence)<span class=\"ls1 ws0\"> </span>com<span class=\"_ _1\"/>me c<span class=\"lse6 ws114\">lie<span class=\"_ _13\"/>nts<span class=\"_ _13\"/> e<span class=\"_ _13\"/>n <span class=\"_ _13\"/>gro<span class=\"_ _13\"/>s)<span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">L<span class=\"lscf ws110\">a taille et l'importance<span class=\"_ _1\"/> des r\u00e9seaux compa<span class=\"_ _1\"/>rables en<span class=\"ls1 ws0\"> <span class=\"lse7 ws131\">fibre<span class=\"_ _13\"/> </span> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Les co\u00fbts de construction<span class=\"_ _1\"/> du d\u00e9ploiement de l<span class=\"_ _1\"/>a fibre, y compris l'imp<span class=\"_ _1\"/>act de l'inflation et<span class=\"ls1 ws0\"> </span><span class=\"ws118\">du<span class=\"ls1 ws0\"> </span></span>nive<span class=\"_ _1\"/>au des taux d'int\u00e9r<span class=\"_ _1\"/>\u00eat.<span class=\"ls1 ws0\"> </span></span></span>Le mod\u00e8le d'\u00e9valuation<span class=\"_ _1\"/> suppose les taux de c<span class=\"_ _1\"/>roissance suiva<span class=\"lsd2 ws0\">nts<span class=\"_ _1\"/> pour l<span class=\"_ _1\"/>\u2019EBITDA<span class=\"_ _1\"/> (Earn<span class=\"_ _1\"/>ings Bef<span class=\"_ _1\"/>ore In<span class=\"_ _1\"/>terests,<span class=\"_ _1\"/> Taxes,<span class=\"_ _1\"/> Depre<span class=\"_ _1\"/>ciation<span class=\"_ _1\"/> and Am<span class=\"_ _1\"/>ortiza<span class=\"_ _1\"/>tion) du<span class=\"_ _1\"/> </span>segment : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsce ws10f\">Pour les ann\u00e9es 2023 </span><span class=\"ff4d\">\u00e0 <span class=\"lscf ws110\">2027, un taux de <span class=\"_ _1\"/>croissance annuel <span class=\"ws118\">mo<span class=\"_ _1\"/>yen <span class=\"lsce ws12e\">de 0,24 %.<span class=\"ls1 ws0\"> </span></span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Pour les an<span class=\"lsd1 ws11a\">n\u00e9<span class=\"lsce ws10f\">es 2028 </span></span></span><span class=\"ff4d\">\u00e0 <span class=\"lsce ws10f\">2037, po<span class=\"_ _1\"/>ur les activit<span class=\"ls1 ws0\">\u00e9<span class=\"lse6 ws152\">s<span class=\"_ _13\"/> li</span>\u00e9<span class=\"lsd4 ws128\">es<span class=\"_ _13\"/> </span>\u00e0 <span class=\"lsd1 ws114\">la fibre, un taux de croissance annuel<span class=\"_ _1\"/> <span class=\"lscf ws118\">moyen<span class=\"ls1 ws0\"> <span class=\"lsd8 ws112\">de 1,96 %.</span> </span></span></span></span></span></span></span>La valeur terminale (<span class=\"_ _1\"/>calcul\u00e9e pour les ann\u00e9<span class=\"_ _1\"/>es post\u00e9rieures \u00e0 2027 p<span class=\"_ _1\"/>our les activit\u00e9s non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la fibre et po<span class=\"_ _1\"/>st\u00e9rieures \u00e0 2<span class=\"lsd2 ws0\">037 p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s activit<span class=\"_ _1\"/>\u00e9s li\u00e9<span class=\"_ _1\"/>es </span>\u00e0 la fibre) \u00e9tait ba<span class=\"_ _1\"/>s\u00e9e sur un taux d<span class=\"_ _1\"/>e croissance des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie disponibles de 0,<span class=\"_ _1\"/>43 %, inchang\u00e9 p<span class=\"_ _1\"/>ar rapport \u00e0 2021. La<span class=\"_ _1\"/> combinaison de toutes ces hypoth\u00e8ses a do<span class=\"_ _1\"/>nn\u00e9 lieu \u00e0 un t<span class=\"_ _1\"/>aux de croissance implici<span class=\"_ _1\"/>te des flux de tr\u00e9sorerie d<span class=\"_ _1\"/>isponibles pour les ann\u00e9<span class=\"_ _1\"/>es au<span class=\"ls1 ws0\">-</span>del\u00e0 du plan qu<span class=\"_ _1\"/>inquennal du FCF pou<span class=\"lsd1\">r le segment (pour les activit\u00e9s li\u00e9es \u00e0<span class=\"_ _1\"/> la fibre et non li\u00e9es \u00e0 la f<span class=\"_ _1\"/>ibre) de 2,11 %.<span class=\"ls1 ws0\"> </span></span>Les hypoth\u00e8ses <span class=\"lsd5 ws94\">pri<span class=\"_ _13\"/>ses<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">concernant ces param\u00e8t<span class=\"_ _1\"/>res sont bas\u00e9es su<span class=\"_ _1\"/>r l'exp\u00e9rience de Proximus, la<span class=\"_ _1\"/> courbe d'apprentissag<span class=\"_ _1\"/>e et les information<span class=\"_ _1\"/>s </span></span></span>disponibles sur le ma<span class=\"_ _1\"/>rch\u00e9 (taux d'<span class=\"lsd2 ws117\">in<span class=\"_ _1\"/>t\u00e9r\u00eat, infl<span class=\"_ _1\"/>ation et <span class=\"lscf ws118\">benchma<span class=\"_ _1\"/>rk<span class=\"ls1 ws0\"> <span class=\"lsd3 ws121\">europ\u00e9en<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd4 ws94\">sur<span class=\"_ _13\"/> les<span class=\"_ _13\"/> r\u00e9se<span class=\"_ _13\"/>aux \"F<span class=\"_ _13\"/>ib<span class=\"_ _13\"/>er</span>-<span class=\"lsdf ws12e\">To</span>-<span class=\"lsd1 ws11a\">The</span>-<span class=\"lsd1 ws114\">Home\"). Par cons<span class=\"_ _1\"/>\u00e9quent, l'\u00e9valuation de </span></span></span></span></span></span>la juste valeur du s<span class=\"_ _1\"/>egment <span class=\"ls1 ws0\">D</span>omes<span class=\"_ _1\"/>tique est class\u00e9e au niveau<span class=\"_ _1\"/> 3.<span class=\"ls1 ws0\"> </span>Sur la base des i<span class=\"_ _1\"/>nformations dont elle di<span class=\"_ _1\"/>spose, le management <span class=\"lsd1 ws114\">e<span class=\"_ _1\"/>st convaincu que s<span class=\"lsd5 ws129\">es pr<span class=\"_ _13\"/>oje<span class=\"_ _13\"/>c<span class=\"_ _13\"/>tio<span class=\"_ _13\"/>ns<span class=\"_ _13\"/> au<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">del\u00e0 du plan quinquennal son<span class=\"_ _1\"/>t fiables car elle<span class=\"_ _1\"/>s </span></span></span></span>reposent sur des hy<span class=\"_ _1\"/>poth\u00e8ses r\u00e9alistes et r\u00e9al<span class=\"_ _1\"/>isables. L'\u00e9volution de c<span class=\"_ _1\"/>es param\u00e8tres sera suivie<span class=\"_ _1\"/> de pr\u00e8s. Cependan<span class=\"_ _1\"/>t, dans le c<span class=\"lsd1 ws114\">ontexte actu<span class=\"_ _1\"/>el de </span>volatilit\u00e9 du march\u00e9<span class=\"lse6 ws152\">, l<span class=\"lscf ws110\">a direction comprend que<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">des \u00e9carts pourraient <span class=\"_ _1\"/>se produire malgr\u00e9 les m<span class=\"_ _1\"/>esures qui seront prises <span class=\"_ _1\"/>pour y rem\u00e9dier. Chaque </span></span></span></span>param\u00e8tre pris isol\u00e9m<span class=\"_ _1\"/>ent n'est pas susceptible de<span class=\"_ _1\"/> conduire \u00e0 une d<span class=\"_ _1\"/>\u00e9pr\u00e9ciation du goodwill<span class=\"_ _1\"/> affect\u00e9 au segment dom<span class=\"_ _1\"/>estique. Une <span class=\"lsda ws114\">combinaison </span>d\u00e9favorable de plusieur<span class=\"ws110\">s param\u00e8tres pour<span class=\"_ _1\"/>rait avoir un impact pl<span class=\"_ _1\"/>us important.<span class=\"ls1 ws0\"> </span></span>Afin de tenir compte<span class=\"_ _1\"/> de ces risques, et en<span class=\"_ _1\"/> pr\u00e9vision d'une nouvell<span class=\"_ _1\"/>e hausse des taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat, une prime de<span class=\"_ _1\"/> risque suppl\u00e9ment<span class=\"lsd4 ws94\">aire de 0<span class=\"_ _13\"/>,5 %<span class=\"_ _13\"/> a \u00e9t\u00e9<span class=\"_ _13\"/> </span>incluse dans le co\u00fbt<span class=\"_ _1\"/> des fonds propres. <span class=\"_ _1\"/>De m\u00eame des taux <span class=\"_ _1\"/>sans risque et un Be<span class=\"_ _1\"/>ta prospectifs ont \u00e9t\u00e9 c<span class=\"_ _1\"/>onsid\u00e9r\u00e9s dans le calcul du <span class=\"_ _1\"/>co\u00fbt mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 du capital ap<span class=\"_ _1\"/>r\u00e8s imp\u00f4t. Ces mod<span class=\"_ _1\"/>ifications ont \u00e9t\u00e9 pr<span class=\"_ _1\"/>ises pour refl\u00e9ter les condi<span class=\"_ _1\"/>tions exceptionnelles actu<span class=\"_ _1\"/>elles du ma<span class=\"lsd4 ws94\">rch\u00e9 ma<span class=\"_ _13\"/>is n<span class=\"_ _13\"/>e </span>constituent pas un chang<span class=\"_ _1\"/>ement permanent de la<span class=\"_ _1\"/> m\u00e9thodologie de <span class=\"_ _1\"/>calcul en soi. Par con<span class=\"_ _1\"/>s\u00e9quent, le co\u00fbt moyen<span class=\"_ _1\"/> pond\u00e9r\u00e9 du capit<span class=\"_ _1\"/>al apr\u00e8s imp\u00f4t calcul\u00e9 pour Dome<span class=\"_ _1\"/>stic est pass\u00e9 de 3,6<span class=\"_ _1\"/>5 % en 2021 \u00e0 5,<span class=\"_ _1\"/>63 % en 20<span class=\"_ _1\"/>22. Le co\u00fbt moyen pond<span class=\"_ _1\"/>\u00e9r\u00e9 du capital avant <span class=\"_ _1\"/>imp\u00f4t \u00e9tait de 6,8<span class=\"lsce ws12e\">6 % en 2022 et </span>de 5,16 % e<span class=\"_ _13\"/>n <span class=\"lsce ws116\">2021.<span class=\"ls1 ws0\"> </span></span>A c\u00f4t\u00e9 de ces con<span class=\"_ _1\"/>sid\u00e9ration<span class=\"_ _1\"/>s sp\u00e9cifiqu<span class=\"_ _1\"/>es,<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">les r\u00e9sultats op\u00e9<span class=\"_ _1\"/>rationnels avant amo<span class=\"_ _1\"/>rtissements du segment<span class=\"_ _1\"/> Domestic sont t<span class=\"_ _1\"/>r\u00e8s sensibles aux </span></span>changements de valeu<span class=\"_ _1\"/>r des param\u00e8t<span class=\"_ _1\"/>res op\u00e9rationnels suivants<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd1 ws114\">: no<span class=\"_ _1\"/>mbre de clients par type de service<span class=\"_ _1\"/> (TV, fixe\u2026), vo<span class=\"lsd5 ws129\">lu<span class=\"_ _13\"/>me de<span class=\"_ _13\"/> tr<span class=\"_ _13\"/>af<span class=\"_ _13\"/>ic et<span class=\"_ _13\"/> ARP<span class=\"_ _13\"/>U ne<span class=\"_ _13\"/>t<span class=\"_ _13\"/> par<span class=\"_ _13\"/> </span></span>client pour chaque <span class=\"_ _1\"/>type de service ainsi que<span class=\"_ _1\"/> le co\u00fbt unitaire d<span class=\"_ _1\"/>e la main<span class=\"ls1 ws0\">-</span>d\u2019\u0153uvre. L<span class=\"_ _1\"/>es valeurs attach\u00e9es \u00e0 chacu<span class=\"_ _1\"/>n de ces param\u00e8t<span class=\"_ _1\"/>res op\u00e9rationnels sont le r\u00e9sultat d\u2019un p<span class=\"_ _1\"/>rocessus interne, condui<span class=\"_ _1\"/>t au sein de chaque<span class=\"_ _1\"/> segment et au<span class=\"ls1 ws0\"> </span>n<span class=\"_ _1\"/>iveau du Groupe, de <span class=\"_ _1\"/>confrontation des donn<span class=\"_ _1\"/>\u00e9es du march\u00e9, des perspectives commerciales<span class=\"_ _1\"/> et des strat\u00e9gies qu<span class=\"_ _1\"/>e le Groupe planifie d\u2019<span class=\"_ _1\"/>impl\u00e9menter en vue d<span class=\"_ _1\"/>e se pr\u00e9parer ad\u00e9quat<span class=\"_ _1\"/>ement \u00e0 ses d\u00e9fis futur<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Compte <span class=\"_ _1\"/>tenu de <span class=\"_ _1\"/>toutes l<span class=\"_ _1\"/>es donn\u00e9<span class=\"_ _1\"/>es et hy<span class=\"_ _1\"/>poth\u00e8se<span class=\"_ _1\"/>s \u00e9num\u00e9<span class=\"_ _1\"/>r\u00e9e<span class=\"ws123\">s ci<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">dessus, le test <span class=\"_ _1\"/>de d\u00e9pr\u00e9ciation du <span class=\"_ _1\"/>segment Domestique a mont<span class=\"_ _1\"/>r\u00e9 un exc\u00e9den<span class=\"_ _1\"/>t au </span></span></span>31 d\u00e9cembre 2022<span class=\"_ _1\"/> de la valeur recouvrable<span class=\"_ _1\"/> du segment sur <span class=\"_ _1\"/>sa valeur comptable de<span class=\"_ _1\"/> 1,9 milliard d'eur<span class=\"_ _1\"/>os. Une analyse de <span class=\"_ _1\"/>sensibil<span class=\"lsd4 ws94\">it<span class=\"_ _13\"/>\u00e9 eff<span class=\"_ _13\"/>ect<span class=\"_ _13\"/>u\u00e9e s<span class=\"_ _13\"/>ur l<span class=\"_ _13\"/>es </span>co\u00fbts moyens pond\u00e9<span class=\"_ _1\"/>r\u00e9s du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeur f<span class=\"_ _1\"/>inale, chacun consi<span class=\"_ _1\"/>d\u00e9r\u00e9 s\u00e9par\u00e9ment, montre<span class=\"ls1 ws0\"> </span>qu<span class=\"_ _1\"/>e la valeur recouvrable du segm<span class=\"_ _1\"/>ent domestique est \u00e9gale \u00e0 <span class=\"_ _1\"/>sa valeur comp<span class=\"_ _1\"/>table pour un co\u00fbt moy<span class=\"_ _1\"/>en pond\u00e9r\u00e9 du capital<span class=\"_ _1\"/> apr\u00e8s imp\u00f4t de 6,63<span class=\"_ _1\"/> %<span class=\"ls1 ws0\"> </span><span class=\"ws113\">ou une </span>cro<span class=\"_ _13\"/>issa<span class=\"_ _13\"/>n<span class=\"lscf ws110\">ce moyenne des fl<span class=\"_ _1\"/>ux de tr\u00e9sorerie disponi<span class=\"_ _1\"/>bles pour la p\u00e9riode au<span class=\"ls1 ws0\">-</span>d<span class=\"_ _1\"/>el\u00e0 du plan quinque<span class=\"_ _1\"/>nnal de 0,92 %.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Annexe 4. <span class=\"fs3e lscf ws114\">Immobilisations in<span class=\"_ _1\"/>corporelles<span class=\"fs42 ls1 ws0\"> </span></span>Autre<span class=\"_ _13\"/>s Base d<span class=\"_ _13\"/>e immobilisa<span class=\"_ _13\"/>tions Licenc<span class=\"_ _13\"/>es<span class=\"ls1 ws0\"> </span>client<span class=\"_ _13\"/>s et R\u00e9sea<span class=\"_ _13\"/>u fi<span class=\"_ _13\"/>xe Applica<span class=\"_ _13\"/>tion<span class=\"_ _13\"/>s incorpor<span class=\"_ _13\"/>el<span class=\"_ _13\"/>les et Droit<span class=\"_ _13\"/>s TV (en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>incor<span class=\"ls1 ws0\">- </span>nom et mob<span class=\"_ _13\"/>ile logic<span class=\"_ _13\"/>iell<span class=\"_ _13\"/>es immobilisa<span class=\"_ _13\"/>tions Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>incorpor<span class=\"_ _13\"/>els<span class=\"ls1 ws0\"> </span>porel<span class=\"_ _13\"/>les<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>commer<span class=\"_ _13\"/>cial incorpor<span class=\"_ _13\"/>els<span class=\"ls1 ws0\"> </span>incorpor<span class=\"_ _13\"/>el<span class=\"_ _13\"/>les<span class=\"ls1 ws0\"> </span>incorp<span class=\"_ _13\"/>or<span class=\"_ _13\"/>elle<span class=\"_ _13\"/>s en incorpor<span class=\"_ _13\"/>els<span class=\"ls1 ws0\"> </span>cours d<span class=\"_ _13\"/>e constru<span class=\"_ _13\"/>ction<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Valeur d'a<span class=\"_ _1\"/>cquisition<span class=\"ls1 ws0\"> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>404<span class=\"ls1 ws0\"> </span>901<span class=\"ls1 ws0\"> </span>525<span class=\"ls1 ws0\"> </span>476<span class=\"ls1 ws0\"> </span>2.301<span class=\"ls1 ws0\"> </span>59<span class=\"ls1 ws0\"> </span>4.667<span class=\"ls1 ws0\"> </span>Acquisitions <span class=\"_ _186\"> </span><span class=\"ls100 ws14e\">23</span> <span class=\"_ _40\"> </span>0 <span class=\"_ _40\"> </span><span class=\"lsff ws148\">124<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span><span class=\"ls110 ws16e\">77</span> <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">253</span> <span class=\"_ _a9\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _3e\"> </span><span class=\"lsfc ws14a\">491</span> Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _3e\"> </span><span class=\"ls100 ws14e\">27</span> <span class=\"_ _78\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _6f\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _187\"> </span>1 <span class=\"_ _f9\"> </span><span class=\"ls10f ws16c\">40</span> </span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _188\"> </span>0 <span class=\"_ _3e\"> </span>-2<span class=\"_ _60\"> </span>-<span class=\"lsfc ws14a\">97<span class=\"_ _d6\"> </span></span>-<span class=\"lsff ws148\">18<span class=\"_ _64\"> </span></span>-<span class=\"ls10f ws16c\">43<span class=\"_ _41\"> </span><span class=\"ls100 ws14e\">25</span></span> <span class=\"_ _37\"> </span>-<span class=\"lsff ws148\">13<span class=\"_ _13\"/>4</span></span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _a4\"> </span>1 <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">31<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span>-4<span class=\"_ _187\"> </span>-1<span class=\"_ _a3\"> </span><span class=\"ls100 ws14e\">27</span> </span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _78\"> </span>7 <span class=\"_ _a4\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _52\"> </span>0 <span class=\"_ _6f\"> </span>8 </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>427<span class=\"ls1 ws0\"> </span>934<span class=\"ls1 ws0\"> </span>553<span class=\"ls1 ws0\"> </span>566<span class=\"ls1 ws0\"> </span>2.521<span class=\"ls1 ws0\"> </span>98<span class=\"ls1 ws0\"> </span>5.098<span class=\"ls1 ws0\"> </span>Acquisitions <span class=\"_ _bd\"> </span><span class=\"lsff ws148\">618<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span>2 <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">29</span> <span class=\"_ _94\"> </span><span class=\"ls116 ws167\">86</span> <span class=\"_ _77\"> </span><span class=\"ls100 ws14e\">281</span> <span class=\"_ _a9\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/></span> <span class=\"_ _2f\"> </span><span class=\"lsfe ws14d\">1.032</span> Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _64\"> </span>3 <span class=\"_ _a4\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _10f\"> </span>0 <span class=\"_ _4e\"> </span>0 <span class=\"_ _6f\"> </span>3 </span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _189\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _dc\"> </span></span>0 <span class=\"_ _3e\"> </span>-<span class=\"ls100 ws14e\">21<span class=\"_ _60\"> </span></span>-4<span class=\"_ _fb\"> </span>-<span class=\"ls116 ws167\">83<span class=\"_ _cf\"> </span></span>-9 <span class=\"_ _37\"> </span>-<span class=\"lsfc ws14a\">268</span></span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _60\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _a4\"> </span>14<span class=\"_ _13\"/></span> <span class=\"_ _111\"> </span>-1<span class=\"_ _106\"> </span>2 </span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _64\"> </span>5 <span class=\"_ _a4\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _32\"> </span>1 <span class=\"_ _52\"> </span>0 <span class=\"_ _6f\"> </span>6 </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>895<span class=\"ls1 ws0\"> </span>945<span class=\"ls1 ws0\"> </span>561<span class=\"ls1 ws0\"> </span>637<span class=\"ls1 ws0\"> </span>2.734<span class=\"ls1 ws0\"> </span>103<span class=\"ls1 ws0\"> </span>5.874<span class=\"ls1 ws0\"> </span>Amortissements et pertes de valeur cumul\u00e9s<span class=\"ls1 ws0\"> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>-<span class=\"lsfc ws14a\">296</span> -<span class=\"ls10f ws16c\">745</span> -<span class=\"ls100 ws14e\">234</span> -<span class=\"ls100 ws14e\">341</span> -<span class=\"lsff ws148\">1.7<span class=\"_ _13\"/>91</span> -<span class=\"ls117 ws170\">29</span> -<span class=\"ls100 ws14e\">3.435</span> Charge d'amortiss<span class=\"_ _13\"/>ement de l'ann\u00e9e<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _94\"> </span>-<span class=\"ls100 ws14e\">30<span class=\"_ _d9\"> </span></span>-<span class=\"ls100 ws14e\">52<span class=\"_ _ca\"> </span></span>-<span class=\"lsff ws148\">134<span class=\"_ _ca\"> </span></span>-<span class=\"ls100 ws14e\">51<span class=\"_ _60\"> </span></span>-<span class=\"lsff ws148\">211<span class=\"_ _ce\"> </span></span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">11<span class=\"_ _dc\"> </span></span>-<span class=\"ls10f ws16c\">48<span class=\"_ _13\"/>9</span> </span>Pertes de valeur<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _75\"> </span>-1<span class=\"_ _52\"> </span>0 <span class=\"_ _a3\"> </span>-1</span>Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _6f\"> </span>-8<span class=\"_ _4e\"> </span>0 <span class=\"_ _f9\"> </span>-8</span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _188\"> </span>0 <span class=\"_ _64\"> </span>2 <span class=\"_ _78\"> </span><span class=\"lsfc ws14a\">97</span> <span class=\"_ _60\"> </span><span class=\"lsff ws148\">17<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span><span class=\"ls10f ws16c\">42</span> <span class=\"_ _a9\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _3e\"> </span><span class=\"lsff ws148\">132<span class=\"_ _13\"/></span></span> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _f9\"> </span>2 <span class=\"_ _60\"> </span>-<span class=\"ls100 ws14e\">28<span class=\"_ _6c\"> </span></span>1 <span class=\"_ _5c\"> </span>-2<span class=\"_ _78\"> </span>-<span class=\"ls100 ws14e\">27</span></span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _60\"> </span>-3<span class=\"_ _f9\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _75\"> </span>-1<span class=\"_ _46\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _a4\"> </span>-3</span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">326</span> -<span class=\"lsfc ws14a\">797</span> -<span class=\"lsfc ws14a\">269</span> -<span class=\"lsfe ws14d\">404</span> -<span class=\"lsff ws148\">1.9<span class=\"_ _13\"/>69</span> -<span class=\"lsfc ws14a\">68</span> -<span class=\"ls100 ws14e\">3.833</span> Charge d'amortiss<span class=\"_ _13\"/>ement de l'ann\u00e9e<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _94\"> </span>-<span class=\"ls100 ws14e\">35<span class=\"_ _c0\"> </span></span>-<span class=\"ls100 ws14e\">54<span class=\"_ _ca\"> </span></span>-<span class=\"lsff ws148\">137<span class=\"_ _d5\"> </span></span>-<span class=\"lsfc ws14a\">63<span class=\"_ _40\"> </span></span>-<span class=\"ls100 ws14e\">225<span class=\"_ _66\"> </span></span>-<span class=\"lsff ws148\">11<span class=\"_ _da\"> </span></span>-<span class=\"ls100 ws14e\">525</span></span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _18a\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _76\"> </span>0 <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _64\"> </span>4 <span class=\"_ _6c\"> </span><span class=\"ls116 ws167\">83</span> <span class=\"_ _e5\"> </span>9 <span class=\"_ _64\"> </span><span class=\"lsfc ws14a\">267</span> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _78\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _9b\"> </span>-<span class=\"lsff ws148\">12<span class=\"_ _e5\"> </span></span>0<span class=\"_ _13\"/> <span class=\"_ _a3\"> </span>-1</span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _60\"> </span>-2<span class=\"_ _f9\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _38\"> </span>0 <span class=\"_ _4e\"> </span>0 <span class=\"_ _a3\"> </span>-3</span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>-<span class=\"lsfd ws14b\">211</span> -<span class=\"ls100 ws14e\">854</span> -<span class=\"ls100 ws14e\">384</span> -<span class=\"ls10f ws16c\">452</span> -<span class=\"ls100 ws14e\">2.124</span> -<span class=\"ls110 ws16e\">70</span> -<span class=\"lsfc ws14a\">4.095</span> Valeur nette comptable au 31 d\u00e9cemb<span class=\"_ _13\"/>re 101<span class=\"ls1 ws0\"> </span>137<span class=\"ls1 ws0\"> </span>284<span class=\"ls1 ws0\"> </span>162<span class=\"ls1 ws0\"> </span>551<span class=\"ls1 ws0\"> </span>30<span class=\"ls1 ws0\"> </span>1.265<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>Valeur nette comptable au 31 d\u00e9cemb<span class=\"_ _13\"/>re 684<span class=\"ls1 ws0\"> </span>91<span class=\"ls1 ws0\"> </span>176<span class=\"ls1 ws0\"> </span>185<span class=\"ls1 ws0\"> </span>610<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>1.779<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>La valeu<span class=\"_ _1\"/>r d\u2019acqui<span class=\"_ _1\"/>sition de<span class=\"_ _1\"/>s licen<span class=\"_ _1\"/>ces GSM<span class=\"_ _1\"/> et UM<span class=\"_ _1\"/>TS conce<span class=\"_ _1\"/>rne les co<span class=\"_ _1\"/>\u00fbts d<span class=\"_ _1\"/>es syst\u00e8m<span class=\"_ _1\"/>es de co<span class=\"_ _1\"/>mmunicat<span class=\"_ _1\"/>ion \u00ab<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\"> <span class=\"ff4d lse0 ws10e\">GSM</span> <span class=\"ff4d lscf ws110\">\u00bb (Global System for Mobile)<span class=\"_ _1\"/> et </span></span>\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws114\">UMTS \u00bb (Universal Mobile Teleco<span class=\"_ _1\"/>mmunication System).<span class=\"ls1 ws0\"> </span></span>Le Groupe poss\u00e8de les licences sui<span class=\"_ _1\"/>vantes<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>D\u00e9but des Ann\u00e9e d'<span class=\"_ _13\"/>acquis.<span class=\"ws0\"> </span>Descripti<span class=\"_ _1\"/>on<span class=\"ls1 ws0\"> </span>Valeur d'a<span class=\"_ _1\"/>cquis.<span class=\"ls1 ws0\"> </span>P\u00e9ri<span class=\"_ _13\"/>ode<span class=\"ls1 ws0\"> </span>M\u00e9th<span class=\"_ _13\"/>ode<span class=\"ls1 ws0\"> <span class=\"ws14c\">de<span class=\"_ _13\"/> paiement</span> </span>Valeu<span class=\"_ _13\"/>r amortis<span class=\"_ _13\"/>sements comptable nette<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>1998<span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lsfe ws14d\">ILT <span class=\"ls100 ws14e\">2238<span class=\"_ _13\"/></span></span> <span class=\"_ _155\"> </span>2 <span class=\"_ _fc\"> </span>0 <span class=\"_ _75\"> </span></span>1998 <span class=\"ls1 ws0\">- <span class=\"_ _fc\"> </span>termin\u00e9 <span class=\"_ _75\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">98</span></span></span></span>2015<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _74\"> </span><span class=\"ls110 ws16e\">75</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _da\"> </span></span>2015<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2021</span> <span class=\"_ _6c\"> </span>annue<span class=\"_ _13\"/>l <span class=\"_ _30\"> </span><span class=\"lsfe ws14d\">08<span class=\"_ _13\"/></span>-<span class=\"lsfe ws14d\">04</span>-</span>152021<span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _d6\"> </span></span>2021<span class=\"ls1 ws0\">-</span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _a4\"> </span>termin\u00e9 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">15</span>-<span class=\"lsfe ws14d\">03</span>-<span class=\"ls117 ws170\">21</span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _5a\"> </span><span class=\"lsfa ws149\">UMTS</span> <span class=\"_ _48\"> </span>7 <span class=\"_ _fc\"> </span>0 <span class=\"_ _d6\"> </span></span>2021<span class=\"ls1 ws0\">-</span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _6c\"> </span>annuel <span class=\"_ _3d\"> </span><span class=\"lsff ws148\">15</span>-<span class=\"lsfe ws14d\">03</span>-<span class=\"ls117 ws170\">21</span></span>2011<span class=\"ls1 ws0\"> <span class=\"_ _4f\"> </span><span class=\"ls10f ws16c\">4G</span> <span class=\"_ _88\"> </span></span>20<span class=\"ls1 ws0\"> <span class=\"_ _33\"> </span>6 <span class=\"_ _94\"> </span><span class=\"lsff ws148\">2012</span>-</span>2027<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _a4\"> </span>termin\u00e9<span class=\"_ _13\"/> <span class=\"_ _106\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-<span class=\"lsff ws148\">12</span></span>2013<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span><span class=\"lsfe ws14a\">Spectre 800 Mhz </span> <span class=\"_ _cb\"> </span></span>12<span class=\"_ _13\"/>0<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _43\"> </span><span class=\"lsfc ws14a\">65</span> <span class=\"_ _ca\"> </span></span>2013<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2033<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span>termin\u00e9 <span class=\"_ _38\"> </span><span class=\"ls100 ws14e\">30</span>-<span class=\"lsfd ws14b\">11</span>-</span>132014<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _3e\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _fb\"> </span></span>16<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span>0 <span class=\"_ _d6\"> </span></span>2<span class=\"_ _13\"/>015<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">202<span class=\"_ _13\"/>1</span> <span class=\"_ _6c\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _33\"> </span><span class=\"ls100 ws14e\">27</span>-</span>11<span class=\"ls1 ws0\">-</span>152022<span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _d6\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2022<span class=\"ls1 ws0\"> <span class=\"_ _f9\"> </span>t<span class=\"_ _13\"/>ermin\u00e9 <span class=\"_ _106\"> </span><span class=\"lsff ws148\">15</span>-<span class=\"lsfe ws14d\">03</span>-</span>222022<span class=\"ls1 ws0\"> <span class=\"_ _90\"> </span><span class=\"lsfa ws149\">UMT<span class=\"_ _13\"/>S</span> <span class=\"_ _5b\"> </span>6 <span class=\"_ _a2\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _37\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _f9\"> </span>termin\u00e9 <span class=\"_ _106\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/></span>-<span class=\"lsfe ws14d\">03</span>-</span>222022<span class=\"ls1 ws0\"> <span class=\"_ _47\"> </span><span class=\"lsfe ws14a\">Spectre 18 00 MHZ 2G<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"lsff ws148\">110</span> <span class=\"_ _a4\"> </span><span class=\"lsff ws148\">110</span> <span class=\"_ _be\"> </span></span>2023<span class=\"ls1 ws0\">-</span>2043<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel <span class=\"_ _32\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">23</span></span></span></span>2022<span class=\"ls1 ws0\"> <span class=\"_ _7c\"> </span><span class=\"lsfe ws14a\">Spectre 2100 MHZ 3G</span> <span class=\"_ _a1\"> </span><span class=\"lsff ws148\">145</span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">145<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span></span>2023<span class=\"ls1 ws0\">-</span>204<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _3b\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>232022<span class=\"ls1 ws0\"> <span class=\"_ _40\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHZ</span> <span class=\"_ _56\"> </span></span>57<span class=\"ls1 ws0\"> <span class=\"_ _3b\"> </span></span>57<span class=\"ls1 ws0\"> <span class=\"_ _ca\"> </span></span>2023<span class=\"ls1 ws0\">-</span>2042<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _3b\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>232022<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span><span class=\"ls10f ws166\">Spectre 1400 MHZ</span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">109</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span> <span class=\"_ _bf\"> </span></span>2023<span class=\"ls1 ws0\">-</span>204<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _3b\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-</span>232022<span class=\"ls1 ws0\"> <span class=\"_ _3e\"> </span><span class=\"lsfe ws14a\">Spectre 700 MHZ</span> <span class=\"_ _74\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a3\"> </span><span class=\"lsff ws148\">121</span> <span class=\"_ _ba\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2042<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _10f\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">09</span>-</span>222022<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span><span class=\"lsfe ws14a\">Spectre 3600 MHZ</span> <span class=\"_ _64\"> </span></span>56<span class=\"ls1 ws0\"> <span class=\"_ _10f\"> </span></span>55<span class=\"ls1 ws0\"> <span class=\"_ _d9\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2040<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _a3\"> </span>annuel <span class=\"_ _10f\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">09</span>-</span>222019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 800 Mhz </span> <span class=\"_ _6f\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span></span>2019<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">20<span class=\"_ _13\"/>27</span> <span class=\"_ _e1\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192019<span class=\"_ _13\"/> <span class=\"_ _7d\"> </span>Spectr<span class=\"_ _1\"/>e 900 M<span class=\"_ _1\"/>Hz spectre<span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span><span class=\"lsff ws148\">2019<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">2027</span> <span class=\"_ _cb\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _fb\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-<span class=\"lsff ws148\">19</span></span>2019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _da\"> </span><span class=\"lsfe ws14a\">Spectre 1800 Mhz <span class=\"_ _13\"/></span> <span class=\"_ _f9\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span></span>2<span class=\"_ _13\"/>019<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">20<span class=\"_ _13\"/>27</span> <span class=\"_ _e1\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _94\"> </span><span class=\"lsfe ws14a\">Spectre 2100 Mhz </span> <span class=\"_ _a4\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span></span>2019<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2033<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span><span class=\"lsfe ws14a\">Spectre 2600Mhz </span> <span class=\"_ _56\"> </span>1 <span class=\"_ _a9\"> </span>0 <span class=\"_ _da\"> </span></span>2019<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2027</span> <span class=\"_ _cb\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _fb\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192020<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span><span class=\"lsfe ws14a\">Spect<span class=\"_ _13\"/>re 800Mhz </span> <span class=\"_ _75\"> </span>6 <span class=\"_ _fc\"> </span>5 <span class=\"_ _dc\"> </span></span>2020<span class=\"ls1 ws0\">-</span>2035<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls114 ws164\">av<span class=\"_ _13\"/>ance+an<span class=\"_ _13\"/>nuel<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfd ws14b\">10</span>-</span>202020<span class=\"ls1 ws0\"> <span class=\"_ _94\"> </span><span class=\"lsfe ws14a\">Spectre 3600Mhz </span> <span class=\"_ _a4\"> </span>8 <span class=\"_ _a9\"> </span>6 <span class=\"_ _37\"> </span></span>2020<span class=\"ls1 ws0\">-</span>2035<span class=\"ls1 ws0\"> <span class=\"_ _49\"> </span><span class=\"ls114 ws164\">avance+<span class=\"_ _13\"/>annuel<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfd ws14b\">10</span>-</span>20Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>895<span class=\"ls1 ws0\"> </span>684<span class=\"ls1 ws0\"> </span>La <span class=\"lsd3 ws118\">premi\u00e8re<span class=\"_ _1\"/> phase d<span class=\"_ _1\"/>e la ven<span class=\"_ _1\"/>te aux<span class=\"_ _1\"/> ench\u00e8res d<span class=\"_ _1\"/>u spec<span class=\"_ _1\"/>tre, orga<span class=\"_ _1\"/>nis\u00e9e pa<span class=\"_ _7\"/>r<span class=\"_ _13\"/> l'auto<span class=\"_ _1\"/>rit\u00e9 de r<span class=\"_ _1\"/>\u00e9gulatio<span class=\"_ _1\"/>n IBPT, <span class=\"_ _1\"/>s'est term<span class=\"_ _1\"/>in\u00e9e le 2<span class=\"_ _1\"/>0 juin 20<span class=\"_ _1\"/><span class=\"lscf ws113\">22. Proximus a </span></span>acquis des droits <span class=\"_ _1\"/>substantiels sur le spectre dan<span class=\"_ _1\"/>s les bandes 900 M<span class=\"_ _1\"/>Hz, 1800 MHz et<span class=\"_ _1\"/> 2100 MHz, ainsi que dan<span class=\"_ _1\"/>s les band<span class=\"lsce ws10f\">es 700 MHz e<span class=\"_ _1\"/>t 3600 MHz </span>nouvell<span class=\"_ _1\"/>ement m<span class=\"_ _1\"/>ises aux en<span class=\"_ _7\"/>ch\u00e8res, essent<span class=\"_ _1\"/>ielles pou<span class=\"_ _1\"/>r un d\u00e9p<span class=\"_ _1\"/>loiemen<span class=\"_ _1\"/>t 5G \u00e0 g<span class=\"_ _1\"/>rande \u00e9<span class=\"_ _1\"/>chelle. C<span class=\"_ _7\"/>es<span class=\"_ _13\"/> licen<span class=\"_ _1\"/>ces d'<span class=\"_ _1\"/>utilisation<span class=\"_ _1\"/> du spe<span class=\"_ _1\"/>ctre <span class=\"lsd4 ws94\">repr\u00e9s<span class=\"_ _13\"/>ent<span class=\"_ _13\"/>ent<span class=\"_ _13\"/> un </span>investissement total de<span class=\"_ _1\"/> 491 millions d'euros po<span class=\"_ _1\"/>ur une p\u00e9riode de 20<span class=\"_ _1\"/> ans (18 ans pou<span class=\"_ _1\"/>r la bande 3600 <span class=\"_ _1\"/>MHz), qui est comptabilis\u00e9 comm<span class=\"_ _1\"/>e une immobilisation incorporelle et payable par versements annuels sur la m\u00eame p\u00e9riode. En plus de ce paquet de s<span class=\"_ _13\"/>pectre, Proximus <span class=\"ws110\">a obtenu le 20 </span>juillet 2022 45 Mhz de spectre<span class=\"_ _1\"/> dans la bande 1400 MHz pou<span class=\"_ _1\"/>r un investisse<span class=\"lscf ws110\">ment total d<span class=\"_ _1\"/>e 109 millions EU<span class=\"_ _1\"/>R pour une p\u00e9riode de<span class=\"_ _1\"/> 20 ans.<span class=\"ls1 ws0\"> </span></span>Les immo<span class=\"_ _1\"/>bilisatio<span class=\"_ _1\"/>ns inco<span class=\"_ _1\"/>rporelles <span class=\"_ _1\"/>acquises<span class=\"_ _1\"/> dans le<span class=\"_ _1\"/> cadre d<span class=\"_ _1\"/>e regrou<span class=\"_ _1\"/>pements d<span class=\"_ _1\"/>\u2019entrep<span class=\"_ _1\"/>rises co<span class=\"_ _1\"/>ncernent<span class=\"_ _1\"/> des <span class=\"_ _1\"/>client\u00e8l<span class=\"_ _1\"/>es, des ma<span class=\"_ _1\"/>rques e<span class=\"_ _1\"/>t des brev<span class=\"_ _1\"/>ets reconnus principalement \u00e0 la suite de l\u2019allocation d<span class=\"_ _1\"/>u p<span class=\"lscf ws110\">rix d\u2019acquisition r\u00e9al<span class=\"_ _1\"/>is\u00e9e lors de l\u2019acquisition du<span class=\"_ _1\"/> contr\u00f4le de <span class=\"_ _1\"/>BICS et de TeleSign pa<span class=\"_ _1\"/>r le Groupe. </span>A la suite du reg<span class=\"_ _1\"/>roupement d\u2019entreprises av<span class=\"_ _1\"/>ec Mobile Vikings en 202<span class=\"_ _1\"/>1, le Groupe a reconn<span class=\"_ _1\"/>u la juste valeur <span class=\"_ _1\"/>de la client\u00e8le et de la<span class=\"_ _1\"/> marque \u00e0 27 millions EUR.<span class=\"ls1 ws0\"> </span>En 2022, le Group<span class=\"_ _1\"/>e a acquis des d<span class=\"_ _1\"/>roits TV pour un mon<span class=\"_ _1\"/>tant de 156 <span class=\"_ _1\"/>millions EUR qui comprennen<span class=\"_ _1\"/>t principalement des d<span class=\"_ _1\"/>roits de di<span class=\"lsd1 ws114\">ffusion. En juillet </span>2020, Proximus et <span class=\"_ _1\"/>Eleven ont conclu un a<span class=\"_ _1\"/>ccord en vertu <span class=\"_ _1\"/>duquel Proximus a ac<span class=\"_ _1\"/>quis le droit de diffus<span class=\"_ _1\"/>er les cha\u00eene<span class=\"lsd3 ws123\">s Eleven<span class=\"_ _1\"/>\u2019s Pro League<span class=\"_ _1\"/> \u00e0 ses clients </span>(nationa<span class=\"_ _1\"/>l). Le con<span class=\"_ _7\"/>tr<span class=\"_ _13\"/>at a <span class=\"_ _1\"/>\u00e9t\u00e9 concl<span class=\"_ _1\"/>u pou<span class=\"_ _1\"/>r une du<span class=\"_ _1\"/>r\u00e9e de 5 a<span class=\"_ _1\"/>ns. Le co<span class=\"_ _1\"/>ntrat av<span class=\"_ _1\"/>ec Elev<span class=\"_ _1\"/>en conc<span class=\"_ _1\"/>ernant l<span class=\"_ _1\"/>es \u00e9v\u00e8nem<span class=\"_ _1\"/>ents int<span class=\"_ _1\"/>ernationa<span class=\"_ _1\"/>ux <span class=\"lscf ws110\">de footba<span class=\"_ _1\"/>ll a \u00e9t\u00e9 </span>\u00e9tendu jusqu\u2019en 202<span class=\"_ _1\"/>5. Les chiffres de 2021<span class=\"_ _1\"/> pour les droits de diff<span class=\"_ _1\"/>usion ont \u00e9t\u00e9 retrait\u00e9s <span class=\"_ _1\"/>parce \u00e0 la suite <span class=\"_ _1\"/>du changement des r\u00e8gles<span class=\"_ _1\"/> d\u2019\u00e9valuation du Groupe qui consistent d\u00e9<span class=\"_ _1\"/>sormais \u00e0 capitali<span class=\"_ _1\"/>ser les droits de diffus<span class=\"_ _1\"/>ion du football et d'aut<span class=\"_ _1\"/>res droits de diff<span class=\"_ _1\"/>usion pluri<span class=\"ls1 ws0\">-</span>saisonniers pour<span class=\"_ _1\"/> la dur\u00e9e totale du contrat<span class=\"ls1 ws0\"> (v<span class=\"lsda ws114\">oir</span> <span class=\"lsf7 ws146\">not<span class=\"_ _13\"/>e<span class=\"_ _13\"/> 2<span class=\"_ _13\"/>).</span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-3": {
   "value": "Annexe 3. G<span class=\"ls10d ws161\">oodwill <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17f\"> </span><span class=\"ls10e ws162\">Goodwi<span class=\"_ _13\"/>ll</span> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls100 ws164\">d\u00e9cembr<span class=\"_ _13\"/>e 2020<span class=\"ls1 ws0\"> </span></span>2.465<span class=\"ls1 ws0\"> </span>Allocation du prix d'acquisit<span class=\"_ _13\"/>ion de Mobil<span class=\"_ _13\"/>e Vikings<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _180\"> </span> <span class=\"_ _c2\"> </span><span class=\"lsff ws148\">114</span> </span>Effet de<span class=\"_ _13\"/>s diff\u00e9<span class=\"_ _13\"/>renc<span class=\"_ _13\"/>es de<span class=\"_ _13\"/> change<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span> <span class=\"_ _182\"> </span>9 </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>2.588<span class=\"ls1 ws0\"> </span>Alloca<span class=\"_ _1\"/>tion du p<span class=\"_ _1\"/>rix d'a<span class=\"_ _1\"/>cquisition de<span class=\"_ _1\"/> 3m Digita<span class=\"_ _1\"/>l Networ<span class=\"_ _1\"/>ks Pvt Ltd<span class=\"ls1 ws0\"> </span>1 Effet de<span class=\"_ _13\"/>s diff\u00e9<span class=\"_ _13\"/>renc<span class=\"_ _13\"/>es de<span class=\"_ _13\"/> change<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span> <span class=\"_ _182\"> </span>6 </span>Au 31 <span class=\"ls110 ws167\">d\u00e9cembre 2022<span class=\"ls1 ws0\"> </span></span>2.595<span class=\"ls1 ws0\"> </span>Par rapport \u00e0 la fin de l\u2019ann\u00e9e 202<span class=\"_ _1\"/>1, l<span class=\"lscf ws110\">e goodwill du G<span class=\"_ _1\"/>roupe a augment\u00e9 d<span class=\"_ _1\"/>e <span class=\"ls1 ws0\">7 <span class=\"lsd1 ws114\">millions EUR <span class=\"ws119\">en raison des</span></span> <span class=\"lsd2 ws115\">acquis<span class=\"_ _1\"/>ition<span class=\"ls1 ws0\">s <span class=\"lsd3 ws118\">de l<span class=\"_ _1\"/>\u2019ann\u00e9e <span class=\"lsd1 ws119\">(1 million EUR) <span class=\"lsd4 ws94\">et de </span></span></span></span></span></span></span>l\u2019impact de la conv<span class=\"_ _1\"/>ersion USD/EUR du goodw<span class=\"_ _1\"/>ill sur TeleSign (<span class=\"ls1 ws0\">6 <span class=\"lsd1 ws114\">milli<span class=\"_ _1\"/>ons EUR). TeleSign a le dollar am\u00e9<span class=\"_ _1\"/>ricain comme monnaie fonctionnelle. <span class=\"ls1 ws0\"> </span></span></span>Le goodwill est test<span class=\"_ _1\"/>\u00e9 pour la perte <span class=\"_ _1\"/>de valeur \u00e9ventuelle au n<span class=\"_ _1\"/>iveau des segments o<span class=\"_ _1\"/>p\u00e9rationnels \u00e9tant do<span class=\"_ _1\"/>nn\u00e9 que les performance<span class=\"ls1 ws0\">s </span>e<span class=\"_ _1\"/>t l\u2019allocation<span class=\"ls1 ws0\"> <span class=\"lsd5 ws94\">des </span></span>re<span class=\"_ _13\"/>ssou<span class=\"_ _13\"/>rces<span class=\"_ _13\"/> so<span class=\"_ _13\"/>nt g\u00e9r<span class=\"_ _13\"/>\u00e9es \u00e0<span class=\"_ _13\"/> ce ni<span class=\"_ _13\"/>ve<span class=\"lscf ws110\">au par le Groupe.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022, tous les goo<span class=\"_ _1\"/>dwill g\u00e9n\u00e9r\u00e9s par les acqui<span class=\"_ _1\"/>sitions d\u2019entreprises \u00e9t<span class=\"_ _1\"/>aient reli\u00e9s \u00e0 un se<span class=\"_ _1\"/>ul segment op\u00e9rationn<span class=\"lsd1 ws114\">el \u00e0 l'except<span class=\"_ _1\"/>ion du </span>goodwill allou\u00e9 \u00e0 BICS<span class=\"_ _1\"/> et TeleSign. Le go<span class=\"_ _1\"/>odwill pr\u00e9c\u00e9demment at<span class=\"_ _1\"/>tribu\u00e9 \u00e0 BICS, lor<span class=\"_ _1\"/>s de la pris<span class=\"lsd3 ws118\">e de <span class=\"_ _1\"/>contr\u00f4<span class=\"_ _1\"/>le de TeleS<span class=\"_ _1\"/>ign, a \u00e9<span class=\"_ _1\"/>t\u00e9 r\u00e9af<span class=\"_ _1\"/>fect\u00e9 \u00e0 <span class=\"_ _1\"/>BICS et \u00e0 </span>TeleSign au prorata de<span class=\"_ _1\"/>s synergies attendues du <span class=\"_ _1\"/>regroupement d'ent<span class=\"_ _1\"/>reprises pour chacune d<span class=\"_ _1\"/>es deux soci\u00e9t\u00e9s pr<span class=\"_ _1\"/>ises individuellem<span class=\"lsd2 ws117\">ent. C<span class=\"_ _1\"/>es synergie<span class=\"_ _1\"/>s </span>ont \u00e9t\u00e9 i<span class=\"_ _1\"/>dentifi\u00e9<span class=\"_ _1\"/>es \u00e0 la d<span class=\"_ _1\"/>ate de<span class=\"_ _1\"/> la prise d<span class=\"_ _7\"/>e contr\u00f4le de <span class=\"_ _1\"/><span class=\"lscf ws110\">TeleSign par la <span class=\"_ _1\"/>BICS.<span class=\"ls1 ws0\"> </span></span>La valeur comptable du goo<span class=\"_ _1\"/>dwill est allou\u00e9e aux diff\u00e9rents segments o<span class=\"_ _1\"/>p\u00e9rationnels de la mani\u00e8re suivante<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _183\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _1b\"> </span></span>20<span class=\"_ _13\"/>22<span class=\"ls1 ws0\"> </span></span>Domestic <span class=\"_ _16e\"> </span><span class=\"lsff ws148\">2.188</span> <span class=\"_ _57\"> </span><span class=\"lsff ws148\">2.188<span class=\"_ _13\"/></span> Services de Carrier Inte<span class=\"_ _13\"/>rnational<span class=\"ws0\"> <span class=\"_ _184\"> </span><span class=\"lsfc ws14a\">298</span> <span class=\"_ _c5\"> </span><span class=\"lsfc ws14a\">299</span> </span>TeleSign<span class=\"ls1 ws0\"> <span class=\"_ _185\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _c5\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.588<span class=\"ls1 ws0\"> </span>2.595<span class=\"ls1 ws0\"> </span>R\u00e9sulta<span class=\"_ _13\"/>ts du tes<span class=\"_ _13\"/>t <span class=\"ls1 ws0\">de <span class=\"ls105 wsa2\">d\u00e9p<span class=\"_ _13\"/>r\u00e9c<span class=\"_ _13\"/>iation<span class=\"_ _13\"/> du Good<span class=\"_ _13\"/>wil<span class=\"_ _13\"/>l</span> </span>Comment<span class=\"_ _13\"/>aires g\u00e9n\u00e9ra<span class=\"_ _13\"/>ux<span class=\"ls1 ws0\"> </span>L'\u00e9valuation des diff\u00e9<span class=\"_ _1\"/>rents segments est r\u00e9ali<span class=\"_ _1\"/>s\u00e9e essentiellement su<span class=\"_ _1\"/>r la base d'une m\u00e9tho<span class=\"_ _1\"/>de d'actualisation des flux <span class=\"_ _1\"/>de tr\u00e9so<span class=\"ws113\">rerie disponibles </span>(approche par les r<span class=\"_ _1\"/>\u00e9sultats). Les flux de <span class=\"_ _1\"/>tr\u00e9sorerie consid\u00e9r\u00e9s sont c<span class=\"_ _1\"/>eux du plan quinq<span class=\"_ _1\"/>uennal (2023 <span class=\"ls1 ws0\">- <span class=\"lsce ws116\">2027<span class=\"_ _1\"/>)<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">des flux d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie (FCF<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\">)<span class=\"ff4d\"> <span class=\"lsd3 ws121\">pr\u00e9sent<span class=\"_ _1\"/>\u00e9 </span></span></span></span></span></span></span>par la direction au cons<span class=\"_ _1\"/>eil d'administration <span class=\"_ _1\"/>du groupe de janv<span class=\"_ _1\"/>ier 2023. Les ann\u00e9es ult<span class=\"_ _1\"/>\u00e9rieures ont \u00e9t\u00e9 ex<span class=\"_ _1\"/>trapol\u00e9es sur la bas<span class=\"lsd3 ws118\">e d<span class=\"lsd4 ws94\">e taux de cr<span class=\"_ _13\"/>oiss<span class=\"_ _13\"/>an<span class=\"_ _13\"/>ce </span></span>propres \u00e0 chaque <span class=\"_ _1\"/>segment.<span class=\"ls1 ws0\"> </span>Le Groupe revoit chaqu<span class=\"_ _1\"/>e ann\u00e9e le taux d<span class=\"_ _1\"/>e croissance et l<span class=\"_ _1\"/>es co\u00fbts moyens pond\u00e9r<span class=\"_ _1\"/>\u00e9s du capital \u00e0 la lum<span class=\"_ _1\"/>i\u00e8re de l'\u00e9conomie du<span class=\"_ _1\"/> mar<span class=\"lsd4 ws128\">ch\u00e9.<span class=\"ls1 ws0\"> </span></span>Les flux de tr\u00e9sorer<span class=\"_ _1\"/>ie disponibles pris en co<span class=\"_ _1\"/>mpte pour le calcul de<span class=\"_ _1\"/> la valeur d'utilit\u00e9 sont<span class=\"_ _1\"/> estim\u00e9s pour le<span class=\"_ _1\"/>s actifs concern\u00e9s dans l<span class=\"_ _1\"/>eur \u00e9tat actuel et excluen<span class=\"_ _1\"/>t les ent<span class=\"_ _1\"/>r\u00e9es et <span class=\"_ _1\"/>sorties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie qui<span class=\"_ _1\"/> devraien<span class=\"_ _1\"/>t r\u00e9sult<span class=\"_ _1\"/>er de to<span class=\"_ _1\"/>ute rest<span class=\"_ _1\"/>ructuration<span class=\"_ _1\"/> futur<span class=\"_ _1\"/>e \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe n<span class=\"_ _1\"/>'est pa<span class=\"_ _1\"/>s encore en<span class=\"_ _7\"/>gag\u00e9 et de l'am\u00e9lioration ou de l'ac<span class=\"_ _1\"/>croissement de la performa<span class=\"_ _1\"/>nce des actifs.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La fiabili<span class=\"_ _1\"/>t\u00e9 du <span class=\"_ _1\"/>test de d<span class=\"_ _1\"/>\u00e9pr\u00e9cia<span class=\"_ _1\"/>tion d\u00e9pend<span class=\"_ _1\"/> \u00e9gal<span class=\"_ _1\"/>ement de l<span class=\"_ _1\"/>a pr\u00e9cis<span class=\"_ _1\"/>ion des <span class=\"_ _1\"/>exercice<span class=\"_ _1\"/>s budg\u00e9ta<span class=\"_ _7\"/>i<span class=\"_ _13\"/>res su<span class=\"_ _1\"/>r lesq<span class=\"_ _1\"/>uels il rep<span class=\"_ _1\"/>ose. Le p<span class=\"_ _1\"/>l<span class=\"lscf ws110\">an quinquennal<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws118\">du</span> <span class=\"lsd1 ws119\">FCF du </span></span></span>Groupe refl\u00e8te le po<span class=\"_ _1\"/>int de vue du <span class=\"_ _1\"/>management quant au <span class=\"_ _1\"/>sc\u00e9nario ayant le plus<span class=\"_ _1\"/> de chance de se p<span class=\"_ _1\"/>roduire, selon sa compr<span class=\"_ _1\"/>\u00e9hension de l'\u00e9volution de<span class=\"_ _1\"/> l'activi<span class=\"_ _1\"/>t\u00e9 et de la<span class=\"_ _1\"/> strat\u00e9g<span class=\"_ _7\"/>i<span class=\"_ _13\"/>e \u00e0 lo<span class=\"_ _1\"/>ng terme <span class=\"_ _1\"/>de l'en<span class=\"_ _1\"/>trepris<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Le plan quinquennal d<span class=\"_ _1\"/>u FCF suppose qu<span class=\"_ _1\"/>e l'impact de Covid est<span class=\"_ _1\"/> nul ou presque. <span class=\"_ _1\"/>Il prend en consid\u00e9ratio<span class=\"_ _1\"/>n les effets de l'in<span class=\"ws113\">flation, qui r\u00e9sulte de la </span>guerre en Ukraine <span class=\"_ _1\"/>et du risque sur <span class=\"_ _1\"/>l'approvisionnement en <span class=\"_ _1\"/>\u00e9nergie, et le risque d'un qua<span class=\"_ _1\"/>tri\u00e8me entrant.<span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e estim<span class=\"_ _1\"/>e <span class=\"lscf ws110\">pour chaque se<span class=\"_ _1\"/>gment un co\u00fbt moyen pond\u00e9<span class=\"_ _1\"/>r\u00e9 du capital ap<span class=\"_ _1\"/>r\u00e8s imp\u00f4t. Il prend en <span class=\"_ _1\"/>consid\u00e9ration :<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd2 ws117\">Les sp\u00e9cific<span class=\"_ _1\"/>it<span class=\"lsd3 ws118\">\u00e9s d<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s d<span class=\"lscf ws110\">u se<span class=\"_ _1\"/>gment consid\u00e9r\u00e9. Ces ac<span class=\"_ _1\"/>tivit\u00e9s sont jug\u00e9es <span class=\"lscc ws11b\">suffisamme<span class=\"_ _13\"/>nt diff\u00e9re<span class=\"_ _13\"/>ntes </span>d\u2019un segment \u00e0 l\u2019aut<span class=\"_ _1\"/>re que </span></span></span></span>pour justifier des calc<span class=\"_ _1\"/>uls s\u00e9par\u00e9s<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Le poids relatif des com<span class=\"_ _1\"/>posantes de la <span class=\"_ _1\"/>structure du <span class=\"lsd3 ws118\">segm<span class=\"_ _1\"/>ent cons<span class=\"_ _1\"/>id\u00e9r\u00e9<span class=\"lscf ws110\">, y comp<span class=\"_ _1\"/>ris une prime de ri<span class=\"_ _1\"/>sque sp\u00e9cifique \u00e0 ses ri<span class=\"_ _1\"/>sques </span></span></span></span>inh\u00e9rents<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Autres risques, tels que l<span class=\"_ _1\"/>e risque pays, le<span class=\"_ _1\"/> risque du march\u00e9 et<span class=\"_ _1\"/> industriel, le risque de <span class=\"_ _1\"/>cr\u00e9dit et le risque li<span class=\"_ _1\"/>\u00e9 \u00e0 la taille <span class=\"lsd3 ws118\">de l\u2019<span class=\"_ _1\"/>entrepr<span class=\"_ _1\"/>ise.<span class=\"ls1 ws0\"> </span></span></span></span>Ces derniers risques <span class=\"_ _1\"/>sont int\u00e9gr\u00e9s dans le co\u00fbt<span class=\"_ _1\"/> moyen pond\u00e9r\u00e9 du ca<span class=\"_ _1\"/>pital via une s\u00e9lection <span class=\"_ _1\"/>prudente des taux<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats sans <span class=\"lsd9 ws11e\">r<span class=\"_ _1\"/>isques, </span>du<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">bet<span class=\"_ _13\"/>a<span class=\"lsd1 ws11a\">, </span><span class=\"ws94\">de l<span class=\"_ _13\"/>a</span></span> </span><span class=\"lsd3\">prime d<span class=\"_ _1\"/>e risque d<span class=\"_ _1\"/>e march<span class=\"_ _1\"/>\u00e9 et <span class=\"lscf\">du<span class=\"ls1 ws0\"> </span><span class=\"ws110\">spread de<span class=\"_ _1\"/> cr\u00e9dit pour le se<span class=\"_ _1\"/>gment, consid\u00e9r\u00e9 pour l<span class=\"_ _1\"/>es fins de l\u2019exercice co<span class=\"_ _1\"/>m<span class=\"lsd3 ws118\">me un<span class=\"_ _1\"/>e </span></span></span></span>entit\u00e9 s\u00e9pa<span class=\"_ _1\"/>r\u00e9e.<span class=\"ls1 ws0\"> </span>TeleSign <span class=\"ls1 ws0\"> </span>Le montant recouvrabl<span class=\"_ _1\"/>e de Telesign a \u00e9<span class=\"_ _1\"/>t\u00e9 estim\u00e9 sur base d<span class=\"_ _1\"/>e sa <span class=\"lsdd ws11b\">juste<span class=\"_ _13\"/> <span class=\"lsd1 ws11a\">valeur<span class=\"ls1 ws0\"> <span class=\"lsd2\">diminu<span class=\"_ _1\"/>\u00e9e de<span class=\"_ _1\"/>s co\u00fbts d<span class=\"_ _1\"/>e sor<span class=\"_ _1\"/>tie.<span class=\"ls1\">  </span></span></span></span></span>L\u2019exercic<span class=\"_ _1\"/>e d\u2019\u00e9val<span class=\"_ _1\"/>uation s\u2019<span class=\"_ _1\"/>est ba<span class=\"_ _1\"/>s\u00e9 sur le<span class=\"_ _1\"/>s m\u00e9thod<span class=\"_ _1\"/>es d\u2019\u00e9va<span class=\"_ _1\"/>luation u<span class=\"_ _7\"/>t<span class=\"_ _13\"/>ilis<span class=\"_ _1\"/>\u00e9es commun<span class=\"_ _1\"/>\u00e9ment <span class=\"_ _1\"/>telles qu<span class=\"_ _1\"/>e les ca<span class=\"_ _1\"/>sh flows <span class=\"_ _1\"/>actualis<span class=\"_ _1\"/>\u00e9s, <span class=\"lscf ws110\">multiples de<span class=\"_ _1\"/> fonds </span>propre dans les C<span class=\"_ _1\"/>PaaS et l\u2019espace <span class=\"_ _1\"/>d\u2019identification <span class=\"ws118\">digital </span>(y compris la<span class=\"_ _1\"/> valeur d\u2019entreprise et/ou b<span class=\"_ _1\"/>\u00e9n\u00e9fice brut<span class=\"lsd7\">).<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">Elle </span></span></span><span class=\"ws113\">a \u00e9t\u00e9<span class=\"ls1 ws0\"> </span></span>revue et valid<span class=\"_ _1\"/>\u00e9e par un consultan<span class=\"_ _1\"/>t exte<span class=\"_ _1\"/>rne exp\u00e9ri<span class=\"_ _1\"/>ment\u00e9.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>L\u2019\u00e9valuation de TeleSig<span class=\"_ _1\"/>n est \u00e9galement bas\u00e9e <span class=\"_ _1\"/>sur les hypoth\u00e8ses sui<span class=\"_ _1\"/>vantes<span class=\"ff51 ls1 ws0\"> </span>: un taux de croissanc<span class=\"_ _1\"/>e de la valeur t<span class=\"_ _1\"/>erminale de 2,0% et un<span class=\"_ _1\"/> co\u00fbt moyen pond\u00e9r\u00e9 du <span class=\"_ _1\"/>capital apr\u00e8s imp\u00f4t de 1<span class=\"_ _1\"/>0%.<span class=\"ls1 ws0\"> </span>U<span class=\"lscf ws110\">ne analyse de <span class=\"_ _1\"/>sensibilit\u00e9 effectu\u00e9e sur le <span class=\"_ _1\"/>co\u00fbt moyen pond<span class=\"_ _1\"/>\u00e9r\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeu<span class=\"_ _1\"/>r te<span class=\"lsd1 ws114\">rminale, chacun </span></span>consid\u00e9r\u00e9<span class=\"_ _1\"/> s\u00e9par\u00e9m<span class=\"_ _1\"/>ent, n'a<span class=\"_ _1\"/> pas r\u00e9v<span class=\"_ _1\"/>\u00e9l\u00e9 de r<span class=\"_ _1\"/>isque de d<span class=\"_ _7\"/>\u00e9pr\u00e9ciation v<span class=\"_ _1\"/>u l'exc\u00e8s<span class=\"_ _1\"/> significa<span class=\"_ _1\"/>tif de l<span class=\"_ _1\"/>a valeur<span class=\"_ _1\"/> recouv<span class=\"_ _1\"/>rable de <span class=\"_ _1\"/><span class=\"lscf ws110\">TeleSign par rappo<span class=\"_ _1\"/>rt \u00e0 sa valeur </span>comptable.<span class=\"ls1 ws0\"> </span>BICS<span class=\"ls1 ws0\"> </span>Le montant recouvrabl<span class=\"_ _1\"/>e de BICS a \u00e9t\u00e9 estim\u00e9 <span class=\"_ _1\"/>sur base de sa val<span class=\"_ _1\"/>eur d\u2019utilit\u00e9. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La valorisation de BICS p<span class=\"_ _1\"/>rend pour hypoth\u00e8se <span class=\"_ _1\"/>un taux de croissanc<span class=\"_ _1\"/>e de 0%, inchang\u00e9 pa<span class=\"_ _1\"/>r rapport \u00e0 2021,<span class=\"_ _1\"/> pour les ann\u00e9es au<span class=\"ls1 ws0\">-</span>del\u00e0 d<span class=\"_ _1\"/>u<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">plan </span></span>quinquennal du<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsce ws10f\">FCF (2023 <span class=\"ls1 ws0\">- </span><span class=\"ws116\">2027<span class=\"_ _1\"/>).<span class=\"ls1 ws0\"> </span></span></span>Les variables cl\u00e9 employ<span class=\"_ _1\"/>\u00e9es dans la d\u00e9t<span class=\"_ _1\"/>ermination de la valeur<span class=\"_ _1\"/> d\u2019utilit\u00e9 de BICS \u00e9taien<span class=\"_ _1\"/>t<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La marge directe</span><span class=\"ff4d\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd3 ws118\">Les d\u00e9pen<span class=\"_ _1\"/>ses en cap<span class=\"_ _7\"/>i<span class=\"_ _13\"/>tal<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Le taux de croissance \u00e0 lo<span class=\"_ _1\"/>ng terme<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws11a\">Le <span class=\"lscf ws110\">co\u00fbt moyen pond\u00e9r\u00e9 du c<span class=\"_ _1\"/>apital apr\u00e8s<span class=\"ls1 ws0\"> </span><span class=\"ws118\">imp\u00f4ts<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span></span></span></span>La<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">marge directe de BICS<span class=\"_ _1\"/> est tr\u00e8s sensible, po<span class=\"_ _1\"/>ur l'activit\u00e9 voix et mes<span class=\"_ _1\"/>sagerie, aux volumes de <span class=\"_ _1\"/>transactions, aux prix de<span class=\"_ _1\"/> terminaison du r\u00e9<span class=\"_ _1\"/>seau mobile </span></span>ainsi qu\u2019aux prix du <span class=\"_ _1\"/>march\u00e9 pour la termina<span class=\"_ _1\"/>ison du trafic par pay<span class=\"_ _1\"/>s, et pour les produi<span class=\"_ _1\"/>ts de mobilit\u00e9 et de <span class=\"_ _1\"/>capacit\u00e9, la sensibilit\u00e9 se<span class=\"_ _1\"/> trouve essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> au niveau<span class=\"_ _1\"/> de la ta<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ificatio<span class=\"_ _1\"/>n.<span class=\"ls1 ws0\"> </span>Le taux calcul\u00e9 du co\u00fb<span class=\"_ _1\"/>t moyen po<span class=\"_ _1\"/>nd\u00e9r\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4ts pour BICS \u00e9ta<span class=\"_ _1\"/>it de 9,70% en 2022<span class=\"_ _1\"/> et 7,73% en 2021<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span><span class=\"ws113\">Le taux du co\u00fbt moyen </span>pond\u00e9r\u00e9 du capital avan<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"lsd2\">imp\u00f4ts<span class=\"_ _1\"/> \u00e9tait <span class=\"ls1\">d<span class=\"lsce ws10f\">e 12,<span class=\"ls113 ws169\">36</span>% en 2022 et de 8,91<span class=\"_ _1\"/>% en 2021.<span class=\"ls1 ws0\"> </span></span></span></span></span>Une analyse de <span class=\"_ _1\"/>sensibilit\u00e9 effectu\u00e9e sur le <span class=\"_ _1\"/>co\u00fbt moyen pond\u00e9r<span class=\"_ _1\"/>\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeu<span class=\"_ _1\"/>r t<span class=\"lsd1 ws114\">erminale, chacun </span>consid\u00e9r\u00e9<span class=\"_ _1\"/> s\u00e9par<span class=\"lscf ws110\">\u00e9me<span class=\"_ _1\"/>nt, n'a pas r\u00e9v\u00e9l\u00e9 d<span class=\"_ _1\"/>e risque de d\u00e9pr\u00e9ciation v<span class=\"_ _1\"/>u l'exc\u00e8s significatif de la val<span class=\"_ _1\"/>eur recouvrable <span class=\"_ _1\"/>de BICS par rapport \u00e0<span class=\"_ _1\"/> sa val<span class=\"lsd4 ws128\">eur </span></span>comptable.<span class=\"ls1 ws0\"> </span>Domest<span class=\"_ _1\"/>ic<span class=\"ls1 ws0\"> </span>Les deux<span class=\"_ _1\"/> mod\u00e8le<span class=\"_ _1\"/>s d'\u00e9valu<span class=\"_ _1\"/>ation (va<span class=\"_ _1\"/>leur d\u2019u<span class=\"_ _1\"/>tilit\u00e9 e<span class=\"_ _1\"/>t juste v<span class=\"_ _1\"/>aleur di<span class=\"_ _1\"/>minu\u00e9e d<span class=\"_ _1\"/>es co\u00fbt<span class=\"_ _1\"/>s de sorti<span class=\"_ _1\"/>e) ont <span class=\"_ _1\"/>\u00e9t\u00e9 con<span class=\"_ _1\"/>si<span class=\"lscf ws110\">d\u00e9r\u00e9s pour la d\u00e9term<span class=\"_ _1\"/>ination de la valeur </span>recouvrable du segm<span class=\"_ _1\"/>ent domestique. Le mod<span class=\"_ _1\"/>\u00e8le de la juste valeur <span class=\"_ _1\"/>a \u00e9t\u00e9 construit sur la ba<span class=\"_ _1\"/>se de l'actualisation de<span class=\"_ _1\"/>s flux de tr<span class=\"lsd3 ws118\">\u00e9sor<span class=\"_ _1\"/>erie dispo<span class=\"_ _7\"/>nibles.<span class=\"ls1 ws0\"> </span></span>Les flux de tr\u00e9sorerie pris en comp<span class=\"_ _1\"/>te sont ceux du plan quinquennal <span class=\"lsce ws116\">(<span class=\"_ _1\"/>2023 <span class=\"ls1 ws0\">- <span class=\"lsd1 ws114\">2027) des flux de tr\u00e9sorerie libres (FCF) p<span class=\"_ _1\"/>r\u00e9sent\u00e9 par la direction au </span></span></span>conseil d'administration d<span class=\"_ _1\"/>u Groupe de janvier 2023<span class=\"_ _1\"/>. Toutefois, pour mieux <span class=\"_ _1\"/>saisir les effets posi<span class=\"_ _1\"/>tifs \u00e0 long terme at<span class=\"_ _1\"/>tendus du<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">proje<span class=\"_ _1\"/>t de d\u00e9p<span class=\"_ _1\"/>loiemen<span class=\"_ _1\"/>t </span></span>de la fibre en cour<span class=\"_ _1\"/>s, la dire<span class=\"lsd3 ws118\">ction a<span class=\"_ _7\"/> consid\u00e9r\u00e9 un<span class=\"_ _1\"/>e p\u00e9rio<span class=\"_ _1\"/>de de 1<span class=\"_ _1\"/>5 ans po<span class=\"_ _1\"/>ur les flux<span class=\"_ _1\"/> de tr\u00e9<span class=\"_ _1\"/>sorerie li<span class=\"_ _1\"/>bres l<span class=\"_ _1\"/>i\u00e9s \u00e0 la f<span class=\"_ _1\"/>ibre. C<span class=\"_ _1\"/>es cash<span class=\"ls1 ws0\">-<span class=\"lsda ws122\">flows libres sont le </span></span></span>r\u00e9sultat<span class=\"_ _1\"/> direct d<span class=\"_ _1\"/>es plans<span class=\"_ _1\"/> d'aff<span class=\"_ _1\"/>aires \u00e0 lo<span class=\"_ _1\"/>ng terme n<span class=\"_ _1\"/>\u00e9goci\u00e9<span class=\"_ _1\"/>s avec l<span class=\"_ _1\"/>es cop<span class=\"_ _1\"/>ropri\u00e9tair<span class=\"_ _1\"/>es des en<span class=\"_ _1\"/>tit\u00e9s cr<span class=\"_ _1\"/>\u00e9\u00e9es sp<span class=\"_ _1\"/>\u00e9cifiquem<span class=\"_ _1\"/>ent pou<span class=\"_ _1\"/>r acc\u00e9l<span class=\"_ _1\"/>\u00e9rer le d<span class=\"_ _1\"/>\u00e9ploiemen<span class=\"_ _7\"/>t de la fib<span class=\"_ _1\"/>re (voir <span class=\"_ _1\"/>note 8.3)<span class=\"_ _1\"/> et du b<span class=\"_ _1\"/>usiness<span class=\"_ _1\"/> case in<span class=\"_ _1\"/>terne de<span class=\"_ _1\"/> Proxim<span class=\"_ _1\"/>us.<span class=\"ls1 ws0\"> </span>Les projections de f<span class=\"_ _1\"/>lux de tr\u00e9sorerie disponible<span class=\"_ _1\"/>s d\u00e9pendent fortemen<span class=\"_ _1\"/>t des param\u00e8tres cl\u00e9s <span class=\"_ _1\"/>suivants :<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws114\">La vitesse de d\u00e9ploiement de la fib<span class=\"_ _1\"/>re<span class=\"ls1 ws0\">  </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La vitesse de migration <span class=\"_ _1\"/>des <span class=\"lsd3 ws118\">client<span class=\"_ _1\"/>s vers le <span class=\"_ _1\"/>r\u00e9seau en<span class=\"_ _7\"/> fibre optique<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La capacit\u00e9 du Groupe <span class=\"_ _1\"/>\u00e0 mon\u00e9tiser les inves<span class=\"_ _1\"/>tissements dans la fibre <span class=\"_ _1\"/>(capacit\u00e9 \u00e0 augmenter<span class=\"_ _1\"/> le revenu moyen pa<span class=\"_ _1\"/>r client, \u00e0 regag<span class=\"lsd4 ws128\">ner </span></span></span>des parts de march<span class=\"_ _1\"/>\u00e9 et \u00e0 attirer d'a<span class=\"_ _1\"/>utres OLO<span class=\"ls1 ws0\">s (a<span class=\"lsd5 ws94\">utre<span class=\"_ _13\"/></span>s <span class=\"lsd5 ws94\">o<span class=\"_ _13\"/>p\u00e9r<span class=\"_ _13\"/>at<span class=\"_ _13\"/>eur<span class=\"_ _13\"/></span>s <span class=\"lsd3 ws118\">sous li<span class=\"_ _1\"/>cence)<span class=\"ls1 ws0\"> </span>com<span class=\"_ _1\"/>me c<span class=\"lse6 ws114\">lie<span class=\"_ _13\"/>nts<span class=\"_ _13\"/> e<span class=\"_ _13\"/>n <span class=\"_ _13\"/>gro<span class=\"_ _13\"/>s)<span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">L<span class=\"lscf ws110\">a taille et l'importance<span class=\"_ _1\"/> des r\u00e9seaux compa<span class=\"_ _1\"/>rables en<span class=\"ls1 ws0\"> <span class=\"lse7 ws131\">fibre<span class=\"_ _13\"/> </span> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Les co\u00fbts de construction<span class=\"_ _1\"/> du d\u00e9ploiement de l<span class=\"_ _1\"/>a fibre, y compris l'imp<span class=\"_ _1\"/>act de l'inflation et<span class=\"ls1 ws0\"> </span><span class=\"ws118\">du<span class=\"ls1 ws0\"> </span></span>nive<span class=\"_ _1\"/>au des taux d'int\u00e9r<span class=\"_ _1\"/>\u00eat.<span class=\"ls1 ws0\"> </span></span></span>Le mod\u00e8le d'\u00e9valuation<span class=\"_ _1\"/> suppose les taux de c<span class=\"_ _1\"/>roissance suiva<span class=\"lsd2 ws0\">nts<span class=\"_ _1\"/> pour l<span class=\"_ _1\"/>\u2019EBITDA<span class=\"_ _1\"/> (Earn<span class=\"_ _1\"/>ings Bef<span class=\"_ _1\"/>ore In<span class=\"_ _1\"/>terests,<span class=\"_ _1\"/> Taxes,<span class=\"_ _1\"/> Depre<span class=\"_ _1\"/>ciation<span class=\"_ _1\"/> and Am<span class=\"_ _1\"/>ortiza<span class=\"_ _1\"/>tion) du<span class=\"_ _1\"/> </span>segment : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsce ws10f\">Pour les ann\u00e9es 2023 </span><span class=\"ff4d\">\u00e0 <span class=\"lscf ws110\">2027, un taux de <span class=\"_ _1\"/>croissance annuel <span class=\"ws118\">mo<span class=\"_ _1\"/>yen <span class=\"lsce ws12e\">de 0,24 %.<span class=\"ls1 ws0\"> </span></span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Pour les an<span class=\"lsd1 ws11a\">n\u00e9<span class=\"lsce ws10f\">es 2028 </span></span></span><span class=\"ff4d\">\u00e0 <span class=\"lsce ws10f\">2037, po<span class=\"_ _1\"/>ur les activit<span class=\"ls1 ws0\">\u00e9<span class=\"lse6 ws152\">s<span class=\"_ _13\"/> li</span>\u00e9<span class=\"lsd4 ws128\">es<span class=\"_ _13\"/> </span>\u00e0 <span class=\"lsd1 ws114\">la fibre, un taux de croissance annuel<span class=\"_ _1\"/> <span class=\"lscf ws118\">moyen<span class=\"ls1 ws0\"> <span class=\"lsd8 ws112\">de 1,96 %.</span> </span></span></span></span></span></span></span>La valeur terminale (<span class=\"_ _1\"/>calcul\u00e9e pour les ann\u00e9<span class=\"_ _1\"/>es post\u00e9rieures \u00e0 2027 p<span class=\"_ _1\"/>our les activit\u00e9s non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la fibre et po<span class=\"_ _1\"/>st\u00e9rieures \u00e0 2<span class=\"lsd2 ws0\">037 p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s activit<span class=\"_ _1\"/>\u00e9s li\u00e9<span class=\"_ _1\"/>es </span>\u00e0 la fibre) \u00e9tait ba<span class=\"_ _1\"/>s\u00e9e sur un taux d<span class=\"_ _1\"/>e croissance des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie disponibles de 0,<span class=\"_ _1\"/>43 %, inchang\u00e9 p<span class=\"_ _1\"/>ar rapport \u00e0 2021. La<span class=\"_ _1\"/> combinaison de toutes ces hypoth\u00e8ses a do<span class=\"_ _1\"/>nn\u00e9 lieu \u00e0 un t<span class=\"_ _1\"/>aux de croissance implici<span class=\"_ _1\"/>te des flux de tr\u00e9sorerie d<span class=\"_ _1\"/>isponibles pour les ann\u00e9<span class=\"_ _1\"/>es au<span class=\"ls1 ws0\">-</span>del\u00e0 du plan qu<span class=\"_ _1\"/>inquennal du FCF pou<span class=\"lsd1\">r le segment (pour les activit\u00e9s li\u00e9es \u00e0<span class=\"_ _1\"/> la fibre et non li\u00e9es \u00e0 la f<span class=\"_ _1\"/>ibre) de 2,11 %.<span class=\"ls1 ws0\"> </span></span>Les hypoth\u00e8ses <span class=\"lsd5 ws94\">pri<span class=\"_ _13\"/>ses<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">concernant ces param\u00e8t<span class=\"_ _1\"/>res sont bas\u00e9es su<span class=\"_ _1\"/>r l'exp\u00e9rience de Proximus, la<span class=\"_ _1\"/> courbe d'apprentissag<span class=\"_ _1\"/>e et les information<span class=\"_ _1\"/>s </span></span></span>disponibles sur le ma<span class=\"_ _1\"/>rch\u00e9 (taux d'<span class=\"lsd2 ws117\">in<span class=\"_ _1\"/>t\u00e9r\u00eat, infl<span class=\"_ _1\"/>ation et <span class=\"lscf ws118\">benchma<span class=\"_ _1\"/>rk<span class=\"ls1 ws0\"> <span class=\"lsd3 ws121\">europ\u00e9en<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd4 ws94\">sur<span class=\"_ _13\"/> les<span class=\"_ _13\"/> r\u00e9se<span class=\"_ _13\"/>aux \"F<span class=\"_ _13\"/>ib<span class=\"_ _13\"/>er</span>-<span class=\"lsdf ws12e\">To</span>-<span class=\"lsd1 ws11a\">The</span>-<span class=\"lsd1 ws114\">Home\"). Par cons<span class=\"_ _1\"/>\u00e9quent, l'\u00e9valuation de </span></span></span></span></span></span>la juste valeur du s<span class=\"_ _1\"/>egment <span class=\"ls1 ws0\">D</span>omes<span class=\"_ _1\"/>tique est class\u00e9e au niveau<span class=\"_ _1\"/> 3.<span class=\"ls1 ws0\"> </span>Sur la base des i<span class=\"_ _1\"/>nformations dont elle di<span class=\"_ _1\"/>spose, le management <span class=\"lsd1 ws114\">e<span class=\"_ _1\"/>st convaincu que s<span class=\"lsd5 ws129\">es pr<span class=\"_ _13\"/>oje<span class=\"_ _13\"/>c<span class=\"_ _13\"/>tio<span class=\"_ _13\"/>ns<span class=\"_ _13\"/> au<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">del\u00e0 du plan quinquennal son<span class=\"_ _1\"/>t fiables car elle<span class=\"_ _1\"/>s </span></span></span></span>reposent sur des hy<span class=\"_ _1\"/>poth\u00e8ses r\u00e9alistes et r\u00e9al<span class=\"_ _1\"/>isables. L'\u00e9volution de c<span class=\"_ _1\"/>es param\u00e8tres sera suivie<span class=\"_ _1\"/> de pr\u00e8s. Cependan<span class=\"_ _1\"/>t, dans le c<span class=\"lsd1 ws114\">ontexte actu<span class=\"_ _1\"/>el de </span>volatilit\u00e9 du march\u00e9<span class=\"lse6 ws152\">, l<span class=\"lscf ws110\">a direction comprend que<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">des \u00e9carts pourraient <span class=\"_ _1\"/>se produire malgr\u00e9 les m<span class=\"_ _1\"/>esures qui seront prises <span class=\"_ _1\"/>pour y rem\u00e9dier. Chaque </span></span></span></span>param\u00e8tre pris isol\u00e9m<span class=\"_ _1\"/>ent n'est pas susceptible de<span class=\"_ _1\"/> conduire \u00e0 une d<span class=\"_ _1\"/>\u00e9pr\u00e9ciation du goodwill<span class=\"_ _1\"/> affect\u00e9 au segment dom<span class=\"_ _1\"/>estique. Une <span class=\"lsda ws114\">combinaison </span>d\u00e9favorable de plusieur<span class=\"ws110\">s param\u00e8tres pour<span class=\"_ _1\"/>rait avoir un impact pl<span class=\"_ _1\"/>us important.<span class=\"ls1 ws0\"> </span></span>Afin de tenir compte<span class=\"_ _1\"/> de ces risques, et en<span class=\"_ _1\"/> pr\u00e9vision d'une nouvell<span class=\"_ _1\"/>e hausse des taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat, une prime de<span class=\"_ _1\"/> risque suppl\u00e9ment<span class=\"lsd4 ws94\">aire de 0<span class=\"_ _13\"/>,5 %<span class=\"_ _13\"/> a \u00e9t\u00e9<span class=\"_ _13\"/> </span>incluse dans le co\u00fbt<span class=\"_ _1\"/> des fonds propres. <span class=\"_ _1\"/>De m\u00eame des taux <span class=\"_ _1\"/>sans risque et un Be<span class=\"_ _1\"/>ta prospectifs ont \u00e9t\u00e9 c<span class=\"_ _1\"/>onsid\u00e9r\u00e9s dans le calcul du <span class=\"_ _1\"/>co\u00fbt mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 du capital ap<span class=\"_ _1\"/>r\u00e8s imp\u00f4t. Ces mod<span class=\"_ _1\"/>ifications ont \u00e9t\u00e9 pr<span class=\"_ _1\"/>ises pour refl\u00e9ter les condi<span class=\"_ _1\"/>tions exceptionnelles actu<span class=\"_ _1\"/>elles du ma<span class=\"lsd4 ws94\">rch\u00e9 ma<span class=\"_ _13\"/>is n<span class=\"_ _13\"/>e </span>constituent pas un chang<span class=\"_ _1\"/>ement permanent de la<span class=\"_ _1\"/> m\u00e9thodologie de <span class=\"_ _1\"/>calcul en soi. Par con<span class=\"_ _1\"/>s\u00e9quent, le co\u00fbt moyen<span class=\"_ _1\"/> pond\u00e9r\u00e9 du capit<span class=\"_ _1\"/>al apr\u00e8s imp\u00f4t calcul\u00e9 pour Dome<span class=\"_ _1\"/>stic est pass\u00e9 de 3,6<span class=\"_ _1\"/>5 % en 2021 \u00e0 5,<span class=\"_ _1\"/>63 % en 20<span class=\"_ _1\"/>22. Le co\u00fbt moyen pond<span class=\"_ _1\"/>\u00e9r\u00e9 du capital avant <span class=\"_ _1\"/>imp\u00f4t \u00e9tait de 6,8<span class=\"lsce ws12e\">6 % en 2022 et </span>de 5,16 % e<span class=\"_ _13\"/>n <span class=\"lsce ws116\">2021.<span class=\"ls1 ws0\"> </span></span>A c\u00f4t\u00e9 de ces con<span class=\"_ _1\"/>sid\u00e9ration<span class=\"_ _1\"/>s sp\u00e9cifiqu<span class=\"_ _1\"/>es,<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">les r\u00e9sultats op\u00e9<span class=\"_ _1\"/>rationnels avant amo<span class=\"_ _1\"/>rtissements du segment<span class=\"_ _1\"/> Domestic sont t<span class=\"_ _1\"/>r\u00e8s sensibles aux </span></span>changements de valeu<span class=\"_ _1\"/>r des param\u00e8t<span class=\"_ _1\"/>res op\u00e9rationnels suivants<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd1 ws114\">: no<span class=\"_ _1\"/>mbre de clients par type de service<span class=\"_ _1\"/> (TV, fixe\u2026), vo<span class=\"lsd5 ws129\">lu<span class=\"_ _13\"/>me de<span class=\"_ _13\"/> tr<span class=\"_ _13\"/>af<span class=\"_ _13\"/>ic et<span class=\"_ _13\"/> ARP<span class=\"_ _13\"/>U ne<span class=\"_ _13\"/>t<span class=\"_ _13\"/> par<span class=\"_ _13\"/> </span></span>client pour chaque <span class=\"_ _1\"/>type de service ainsi que<span class=\"_ _1\"/> le co\u00fbt unitaire d<span class=\"_ _1\"/>e la main<span class=\"ls1 ws0\">-</span>d\u2019\u0153uvre. L<span class=\"_ _1\"/>es valeurs attach\u00e9es \u00e0 chacu<span class=\"_ _1\"/>n de ces param\u00e8t<span class=\"_ _1\"/>res op\u00e9rationnels sont le r\u00e9sultat d\u2019un p<span class=\"_ _1\"/>rocessus interne, condui<span class=\"_ _1\"/>t au sein de chaque<span class=\"_ _1\"/> segment et au<span class=\"ls1 ws0\"> </span>n<span class=\"_ _1\"/>iveau du Groupe, de <span class=\"_ _1\"/>confrontation des donn<span class=\"_ _1\"/>\u00e9es du march\u00e9, des perspectives commerciales<span class=\"_ _1\"/> et des strat\u00e9gies qu<span class=\"_ _1\"/>e le Groupe planifie d\u2019<span class=\"_ _1\"/>impl\u00e9menter en vue d<span class=\"_ _1\"/>e se pr\u00e9parer ad\u00e9quat<span class=\"_ _1\"/>ement \u00e0 ses d\u00e9fis futur<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Compte <span class=\"_ _1\"/>tenu de <span class=\"_ _1\"/>toutes l<span class=\"_ _1\"/>es donn\u00e9<span class=\"_ _1\"/>es et hy<span class=\"_ _1\"/>poth\u00e8se<span class=\"_ _1\"/>s \u00e9num\u00e9<span class=\"_ _1\"/>r\u00e9e<span class=\"ws123\">s ci<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">dessus, le test <span class=\"_ _1\"/>de d\u00e9pr\u00e9ciation du <span class=\"_ _1\"/>segment Domestique a mont<span class=\"_ _1\"/>r\u00e9 un exc\u00e9den<span class=\"_ _1\"/>t au </span></span></span>31 d\u00e9cembre 2022<span class=\"_ _1\"/> de la valeur recouvrable<span class=\"_ _1\"/> du segment sur <span class=\"_ _1\"/>sa valeur comptable de<span class=\"_ _1\"/> 1,9 milliard d'eur<span class=\"_ _1\"/>os. Une analyse de <span class=\"_ _1\"/>sensibil<span class=\"lsd4 ws94\">it<span class=\"_ _13\"/>\u00e9 eff<span class=\"_ _13\"/>ect<span class=\"_ _13\"/>u\u00e9e s<span class=\"_ _13\"/>ur l<span class=\"_ _13\"/>es </span>co\u00fbts moyens pond\u00e9<span class=\"_ _1\"/>r\u00e9s du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeur f<span class=\"_ _1\"/>inale, chacun consi<span class=\"_ _1\"/>d\u00e9r\u00e9 s\u00e9par\u00e9ment, montre<span class=\"ls1 ws0\"> </span>qu<span class=\"_ _1\"/>e la valeur recouvrable du segm<span class=\"_ _1\"/>ent domestique est \u00e9gale \u00e0 <span class=\"_ _1\"/>sa valeur comp<span class=\"_ _1\"/>table pour un co\u00fbt moy<span class=\"_ _1\"/>en pond\u00e9r\u00e9 du capital<span class=\"_ _1\"/> apr\u00e8s imp\u00f4t de 6,63<span class=\"_ _1\"/> %<span class=\"ls1 ws0\"> </span><span class=\"ws113\">ou une </span>cro<span class=\"_ _13\"/>issa<span class=\"_ _13\"/>n<span class=\"lscf ws110\">ce moyenne des fl<span class=\"_ _1\"/>ux de tr\u00e9sorerie disponi<span class=\"_ _1\"/>bles pour la p\u00e9riode au<span class=\"ls1 ws0\">-</span>d<span class=\"_ _1\"/>el\u00e0 du plan quinque<span class=\"_ _1\"/>nnal de 0,92 %.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-79-4": {
   "value": "R\u00e9sulta<span class=\"_ _13\"/>ts du tes<span class=\"_ _13\"/>t <span class=\"ls1 ws0\">de <span class=\"ls105 wsa2\">d\u00e9p<span class=\"_ _13\"/>r\u00e9c<span class=\"_ _13\"/>iation<span class=\"_ _13\"/> du Good<span class=\"_ _13\"/>wil<span class=\"_ _13\"/>l</span> </span>Comment<span class=\"_ _13\"/>aires g\u00e9n\u00e9ra<span class=\"_ _13\"/>ux<span class=\"ls1 ws0\"> </span>L'\u00e9valuation des diff\u00e9<span class=\"_ _1\"/>rents segments est r\u00e9ali<span class=\"_ _1\"/>s\u00e9e essentiellement su<span class=\"_ _1\"/>r la base d'une m\u00e9tho<span class=\"_ _1\"/>de d'actualisation des flux <span class=\"_ _1\"/>de tr\u00e9so<span class=\"ws113\">rerie disponibles </span>(approche par les r<span class=\"_ _1\"/>\u00e9sultats). Les flux de <span class=\"_ _1\"/>tr\u00e9sorerie consid\u00e9r\u00e9s sont c<span class=\"_ _1\"/>eux du plan quinq<span class=\"_ _1\"/>uennal (2023 <span class=\"ls1 ws0\">- <span class=\"lsce ws116\">2027<span class=\"_ _1\"/>)<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">des flux d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie (FCF<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\">)<span class=\"ff4d\"> <span class=\"lsd3 ws121\">pr\u00e9sent<span class=\"_ _1\"/>\u00e9 </span></span></span></span></span></span></span>par la direction au cons<span class=\"_ _1\"/>eil d'administration <span class=\"_ _1\"/>du groupe de janv<span class=\"_ _1\"/>ier 2023. Les ann\u00e9es ult<span class=\"_ _1\"/>\u00e9rieures ont \u00e9t\u00e9 ex<span class=\"_ _1\"/>trapol\u00e9es sur la bas<span class=\"lsd3 ws118\">e d<span class=\"lsd4 ws94\">e taux de cr<span class=\"_ _13\"/>oiss<span class=\"_ _13\"/>an<span class=\"_ _13\"/>ce </span></span>propres \u00e0 chaque <span class=\"_ _1\"/>segment.<span class=\"ls1 ws0\"> </span>Le Groupe revoit chaqu<span class=\"_ _1\"/>e ann\u00e9e le taux d<span class=\"_ _1\"/>e croissance et l<span class=\"_ _1\"/>es co\u00fbts moyens pond\u00e9r<span class=\"_ _1\"/>\u00e9s du capital \u00e0 la lum<span class=\"_ _1\"/>i\u00e8re de l'\u00e9conomie du<span class=\"_ _1\"/> mar<span class=\"lsd4 ws128\">ch\u00e9.<span class=\"ls1 ws0\"> </span></span>Les flux de tr\u00e9sorer<span class=\"_ _1\"/>ie disponibles pris en co<span class=\"_ _1\"/>mpte pour le calcul de<span class=\"_ _1\"/> la valeur d'utilit\u00e9 sont<span class=\"_ _1\"/> estim\u00e9s pour le<span class=\"_ _1\"/>s actifs concern\u00e9s dans l<span class=\"_ _1\"/>eur \u00e9tat actuel et excluen<span class=\"_ _1\"/>t les ent<span class=\"_ _1\"/>r\u00e9es et <span class=\"_ _1\"/>sorties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie qui<span class=\"_ _1\"/> devraien<span class=\"_ _1\"/>t r\u00e9sult<span class=\"_ _1\"/>er de to<span class=\"_ _1\"/>ute rest<span class=\"_ _1\"/>ructuration<span class=\"_ _1\"/> futur<span class=\"_ _1\"/>e \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe n<span class=\"_ _1\"/>'est pa<span class=\"_ _1\"/>s encore en<span class=\"_ _7\"/>gag\u00e9 et de l'am\u00e9lioration ou de l'ac<span class=\"_ _1\"/>croissement de la performa<span class=\"_ _1\"/>nce des actifs.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La fiabili<span class=\"_ _1\"/>t\u00e9 du <span class=\"_ _1\"/>test de d<span class=\"_ _1\"/>\u00e9pr\u00e9cia<span class=\"_ _1\"/>tion d\u00e9pend<span class=\"_ _1\"/> \u00e9gal<span class=\"_ _1\"/>ement de l<span class=\"_ _1\"/>a pr\u00e9cis<span class=\"_ _1\"/>ion des <span class=\"_ _1\"/>exercice<span class=\"_ _1\"/>s budg\u00e9ta<span class=\"_ _7\"/>i<span class=\"_ _13\"/>res su<span class=\"_ _1\"/>r lesq<span class=\"_ _1\"/>uels il rep<span class=\"_ _1\"/>ose. Le p<span class=\"_ _1\"/>l<span class=\"lscf ws110\">an quinquennal<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws118\">du</span> <span class=\"lsd1 ws119\">FCF du </span></span></span>Groupe refl\u00e8te le po<span class=\"_ _1\"/>int de vue du <span class=\"_ _1\"/>management quant au <span class=\"_ _1\"/>sc\u00e9nario ayant le plus<span class=\"_ _1\"/> de chance de se p<span class=\"_ _1\"/>roduire, selon sa compr<span class=\"_ _1\"/>\u00e9hension de l'\u00e9volution de<span class=\"_ _1\"/> l'activi<span class=\"_ _1\"/>t\u00e9 et de la<span class=\"_ _1\"/> strat\u00e9g<span class=\"_ _7\"/>i<span class=\"_ _13\"/>e \u00e0 lo<span class=\"_ _1\"/>ng terme <span class=\"_ _1\"/>de l'en<span class=\"_ _1\"/>trepris<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Le plan quinquennal d<span class=\"_ _1\"/>u FCF suppose qu<span class=\"_ _1\"/>e l'impact de Covid est<span class=\"_ _1\"/> nul ou presque. <span class=\"_ _1\"/>Il prend en consid\u00e9ratio<span class=\"_ _1\"/>n les effets de l'in<span class=\"ws113\">flation, qui r\u00e9sulte de la </span>guerre en Ukraine <span class=\"_ _1\"/>et du risque sur <span class=\"_ _1\"/>l'approvisionnement en <span class=\"_ _1\"/>\u00e9nergie, et le risque d'un qua<span class=\"_ _1\"/>tri\u00e8me entrant.<span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e estim<span class=\"_ _1\"/>e <span class=\"lscf ws110\">pour chaque se<span class=\"_ _1\"/>gment un co\u00fbt moyen pond\u00e9<span class=\"_ _1\"/>r\u00e9 du capital ap<span class=\"_ _1\"/>r\u00e8s imp\u00f4t. Il prend en <span class=\"_ _1\"/>consid\u00e9ration :<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd2 ws117\">Les sp\u00e9cific<span class=\"_ _1\"/>it<span class=\"lsd3 ws118\">\u00e9s d<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s d<span class=\"lscf ws110\">u se<span class=\"_ _1\"/>gment consid\u00e9r\u00e9. Ces ac<span class=\"_ _1\"/>tivit\u00e9s sont jug\u00e9es <span class=\"lscc ws11b\">suffisamme<span class=\"_ _13\"/>nt diff\u00e9re<span class=\"_ _13\"/>ntes </span>d\u2019un segment \u00e0 l\u2019aut<span class=\"_ _1\"/>re que </span></span></span></span>pour justifier des calc<span class=\"_ _1\"/>uls s\u00e9par\u00e9s<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Le poids relatif des com<span class=\"_ _1\"/>posantes de la <span class=\"_ _1\"/>structure du <span class=\"lsd3 ws118\">segm<span class=\"_ _1\"/>ent cons<span class=\"_ _1\"/>id\u00e9r\u00e9<span class=\"lscf ws110\">, y comp<span class=\"_ _1\"/>ris une prime de ri<span class=\"_ _1\"/>sque sp\u00e9cifique \u00e0 ses ri<span class=\"_ _1\"/>sques </span></span></span></span>inh\u00e9rents<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Autres risques, tels que l<span class=\"_ _1\"/>e risque pays, le<span class=\"_ _1\"/> risque du march\u00e9 et<span class=\"_ _1\"/> industriel, le risque de <span class=\"_ _1\"/>cr\u00e9dit et le risque li<span class=\"_ _1\"/>\u00e9 \u00e0 la taille <span class=\"lsd3 ws118\">de l\u2019<span class=\"_ _1\"/>entrepr<span class=\"_ _1\"/>ise.<span class=\"ls1 ws0\"> </span></span></span></span>Ces derniers risques <span class=\"_ _1\"/>sont int\u00e9gr\u00e9s dans le co\u00fbt<span class=\"_ _1\"/> moyen pond\u00e9r\u00e9 du ca<span class=\"_ _1\"/>pital via une s\u00e9lection <span class=\"_ _1\"/>prudente des taux<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats sans <span class=\"lsd9 ws11e\">r<span class=\"_ _1\"/>isques, </span>du<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">bet<span class=\"_ _13\"/>a<span class=\"lsd1 ws11a\">, </span><span class=\"ws94\">de l<span class=\"_ _13\"/>a</span></span> </span><span class=\"lsd3\">prime d<span class=\"_ _1\"/>e risque d<span class=\"_ _1\"/>e march<span class=\"_ _1\"/>\u00e9 et <span class=\"lscf\">du<span class=\"ls1 ws0\"> </span><span class=\"ws110\">spread de<span class=\"_ _1\"/> cr\u00e9dit pour le se<span class=\"_ _1\"/>gment, consid\u00e9r\u00e9 pour l<span class=\"_ _1\"/>es fins de l\u2019exercice co<span class=\"_ _1\"/>m<span class=\"lsd3 ws118\">me un<span class=\"_ _1\"/>e </span></span></span></span>entit\u00e9 s\u00e9pa<span class=\"_ _1\"/>r\u00e9e.<span class=\"ls1 ws0\"> </span>TeleSign <span class=\"ls1 ws0\"> </span>Le montant recouvrabl<span class=\"_ _1\"/>e de Telesign a \u00e9<span class=\"_ _1\"/>t\u00e9 estim\u00e9 sur base d<span class=\"_ _1\"/>e sa <span class=\"lsdd ws11b\">juste<span class=\"_ _13\"/> <span class=\"lsd1 ws11a\">valeur<span class=\"ls1 ws0\"> <span class=\"lsd2\">diminu<span class=\"_ _1\"/>\u00e9e de<span class=\"_ _1\"/>s co\u00fbts d<span class=\"_ _1\"/>e sor<span class=\"_ _1\"/>tie.<span class=\"ls1\">  </span></span></span></span></span>L\u2019exercic<span class=\"_ _1\"/>e d\u2019\u00e9val<span class=\"_ _1\"/>uation s\u2019<span class=\"_ _1\"/>est ba<span class=\"_ _1\"/>s\u00e9 sur le<span class=\"_ _1\"/>s m\u00e9thod<span class=\"_ _1\"/>es d\u2019\u00e9va<span class=\"_ _1\"/>luation u<span class=\"_ _7\"/>t<span class=\"_ _13\"/>ilis<span class=\"_ _1\"/>\u00e9es commun<span class=\"_ _1\"/>\u00e9ment <span class=\"_ _1\"/>telles qu<span class=\"_ _1\"/>e les ca<span class=\"_ _1\"/>sh flows <span class=\"_ _1\"/>actualis<span class=\"_ _1\"/>\u00e9s, <span class=\"lscf ws110\">multiples de<span class=\"_ _1\"/> fonds </span>propre dans les C<span class=\"_ _1\"/>PaaS et l\u2019espace <span class=\"_ _1\"/>d\u2019identification <span class=\"ws118\">digital </span>(y compris la<span class=\"_ _1\"/> valeur d\u2019entreprise et/ou b<span class=\"_ _1\"/>\u00e9n\u00e9fice brut<span class=\"lsd7\">).<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">Elle </span></span></span><span class=\"ws113\">a \u00e9t\u00e9<span class=\"ls1 ws0\"> </span></span>revue et valid<span class=\"_ _1\"/>\u00e9e par un consultan<span class=\"_ _1\"/>t exte<span class=\"_ _1\"/>rne exp\u00e9ri<span class=\"_ _1\"/>ment\u00e9.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>L\u2019\u00e9valuation de TeleSig<span class=\"_ _1\"/>n est \u00e9galement bas\u00e9e <span class=\"_ _1\"/>sur les hypoth\u00e8ses sui<span class=\"_ _1\"/>vantes<span class=\"ff51 ls1 ws0\"> </span>: un taux de croissanc<span class=\"_ _1\"/>e de la valeur t<span class=\"_ _1\"/>erminale de 2,0% et un<span class=\"_ _1\"/> co\u00fbt moyen pond\u00e9r\u00e9 du <span class=\"_ _1\"/>capital apr\u00e8s imp\u00f4t de 1<span class=\"_ _1\"/>0%.<span class=\"ls1 ws0\"> </span>U<span class=\"lscf ws110\">ne analyse de <span class=\"_ _1\"/>sensibilit\u00e9 effectu\u00e9e sur le <span class=\"_ _1\"/>co\u00fbt moyen pond<span class=\"_ _1\"/>\u00e9r\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeu<span class=\"_ _1\"/>r te<span class=\"lsd1 ws114\">rminale, chacun </span></span>consid\u00e9r\u00e9<span class=\"_ _1\"/> s\u00e9par\u00e9m<span class=\"_ _1\"/>ent, n'a<span class=\"_ _1\"/> pas r\u00e9v<span class=\"_ _1\"/>\u00e9l\u00e9 de r<span class=\"_ _1\"/>isque de d<span class=\"_ _7\"/>\u00e9pr\u00e9ciation v<span class=\"_ _1\"/>u l'exc\u00e8s<span class=\"_ _1\"/> significa<span class=\"_ _1\"/>tif de l<span class=\"_ _1\"/>a valeur<span class=\"_ _1\"/> recouv<span class=\"_ _1\"/>rable de <span class=\"_ _1\"/><span class=\"lscf ws110\">TeleSign par rappo<span class=\"_ _1\"/>rt \u00e0 sa valeur </span>comptable.<span class=\"ls1 ws0\"> </span>BICS<span class=\"ls1 ws0\"> </span>Le montant recouvrabl<span class=\"_ _1\"/>e de BICS a \u00e9t\u00e9 estim\u00e9 <span class=\"_ _1\"/>sur base de sa val<span class=\"_ _1\"/>eur d\u2019utilit\u00e9. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La valorisation de BICS p<span class=\"_ _1\"/>rend pour hypoth\u00e8se <span class=\"_ _1\"/>un taux de croissanc<span class=\"_ _1\"/>e de 0%, inchang\u00e9 pa<span class=\"_ _1\"/>r rapport \u00e0 2021,<span class=\"_ _1\"/> pour les ann\u00e9es au<span class=\"ls1 ws0\">-</span>del\u00e0 d<span class=\"_ _1\"/>u<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">plan </span></span>quinquennal du<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsce ws10f\">FCF (2023 <span class=\"ls1 ws0\">- </span><span class=\"ws116\">2027<span class=\"_ _1\"/>).<span class=\"ls1 ws0\"> </span></span></span>Les variables cl\u00e9 employ<span class=\"_ _1\"/>\u00e9es dans la d\u00e9t<span class=\"_ _1\"/>ermination de la valeur<span class=\"_ _1\"/> d\u2019utilit\u00e9 de BICS \u00e9taien<span class=\"_ _1\"/>t<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La marge directe</span><span class=\"ff4d\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd3 ws118\">Les d\u00e9pen<span class=\"_ _1\"/>ses en cap<span class=\"_ _7\"/>i<span class=\"_ _13\"/>tal<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Le taux de croissance \u00e0 lo<span class=\"_ _1\"/>ng terme<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws11a\">Le <span class=\"lscf ws110\">co\u00fbt moyen pond\u00e9r\u00e9 du c<span class=\"_ _1\"/>apital apr\u00e8s<span class=\"ls1 ws0\"> </span><span class=\"ws118\">imp\u00f4ts<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span></span></span></span>La<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">marge directe de BICS<span class=\"_ _1\"/> est tr\u00e8s sensible, po<span class=\"_ _1\"/>ur l'activit\u00e9 voix et mes<span class=\"_ _1\"/>sagerie, aux volumes de <span class=\"_ _1\"/>transactions, aux prix de<span class=\"_ _1\"/> terminaison du r\u00e9<span class=\"_ _1\"/>seau mobile </span></span>ainsi qu\u2019aux prix du <span class=\"_ _1\"/>march\u00e9 pour la termina<span class=\"_ _1\"/>ison du trafic par pay<span class=\"_ _1\"/>s, et pour les produi<span class=\"_ _1\"/>ts de mobilit\u00e9 et de <span class=\"_ _1\"/>capacit\u00e9, la sensibilit\u00e9 se<span class=\"_ _1\"/> trouve essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> au niveau<span class=\"_ _1\"/> de la ta<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ificatio<span class=\"_ _1\"/>n.<span class=\"ls1 ws0\"> </span>Le taux calcul\u00e9 du co\u00fb<span class=\"_ _1\"/>t moyen po<span class=\"_ _1\"/>nd\u00e9r\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4ts pour BICS \u00e9ta<span class=\"_ _1\"/>it de 9,70% en 2022<span class=\"_ _1\"/> et 7,73% en 2021<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span><span class=\"ws113\">Le taux du co\u00fbt moyen </span>pond\u00e9r\u00e9 du capital avan<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"lsd2\">imp\u00f4ts<span class=\"_ _1\"/> \u00e9tait <span class=\"ls1\">d<span class=\"lsce ws10f\">e 12,<span class=\"ls113 ws169\">36</span>% en 2022 et de 8,91<span class=\"_ _1\"/>% en 2021.<span class=\"ls1 ws0\"> </span></span></span></span></span>Une analyse de <span class=\"_ _1\"/>sensibilit\u00e9 effectu\u00e9e sur le <span class=\"_ _1\"/>co\u00fbt moyen pond\u00e9r<span class=\"_ _1\"/>\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeu<span class=\"_ _1\"/>r t<span class=\"lsd1 ws114\">erminale, chacun </span>consid\u00e9r\u00e9<span class=\"_ _1\"/> s\u00e9par<span class=\"lscf ws110\">\u00e9me<span class=\"_ _1\"/>nt, n'a pas r\u00e9v\u00e9l\u00e9 d<span class=\"_ _1\"/>e risque de d\u00e9pr\u00e9ciation v<span class=\"_ _1\"/>u l'exc\u00e8s significatif de la val<span class=\"_ _1\"/>eur recouvrable <span class=\"_ _1\"/>de BICS par rapport \u00e0<span class=\"_ _1\"/> sa val<span class=\"lsd4 ws128\">eur </span></span>comptable.<span class=\"ls1 ws0\"> </span>Domest<span class=\"_ _1\"/>ic<span class=\"ls1 ws0\"> </span>Les deux<span class=\"_ _1\"/> mod\u00e8le<span class=\"_ _1\"/>s d'\u00e9valu<span class=\"_ _1\"/>ation (va<span class=\"_ _1\"/>leur d\u2019u<span class=\"_ _1\"/>tilit\u00e9 e<span class=\"_ _1\"/>t juste v<span class=\"_ _1\"/>aleur di<span class=\"_ _1\"/>minu\u00e9e d<span class=\"_ _1\"/>es co\u00fbt<span class=\"_ _1\"/>s de sorti<span class=\"_ _1\"/>e) ont <span class=\"_ _1\"/>\u00e9t\u00e9 con<span class=\"_ _1\"/>si<span class=\"lscf ws110\">d\u00e9r\u00e9s pour la d\u00e9term<span class=\"_ _1\"/>ination de la valeur </span>recouvrable du segm<span class=\"_ _1\"/>ent domestique. Le mod<span class=\"_ _1\"/>\u00e8le de la juste valeur <span class=\"_ _1\"/>a \u00e9t\u00e9 construit sur la ba<span class=\"_ _1\"/>se de l'actualisation de<span class=\"_ _1\"/>s flux de tr<span class=\"lsd3 ws118\">\u00e9sor<span class=\"_ _1\"/>erie dispo<span class=\"_ _7\"/>nibles.<span class=\"ls1 ws0\"> </span></span>Les flux de tr\u00e9sorerie pris en comp<span class=\"_ _1\"/>te sont ceux du plan quinquennal <span class=\"lsce ws116\">(<span class=\"_ _1\"/>2023 <span class=\"ls1 ws0\">- <span class=\"lsd1 ws114\">2027) des flux de tr\u00e9sorerie libres (FCF) p<span class=\"_ _1\"/>r\u00e9sent\u00e9 par la direction au </span></span></span>conseil d'administration d<span class=\"_ _1\"/>u Groupe de janvier 2023<span class=\"_ _1\"/>. Toutefois, pour mieux <span class=\"_ _1\"/>saisir les effets posi<span class=\"_ _1\"/>tifs \u00e0 long terme at<span class=\"_ _1\"/>tendus du<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">proje<span class=\"_ _1\"/>t de d\u00e9p<span class=\"_ _1\"/>loiemen<span class=\"_ _1\"/>t </span></span>de la fibre en cour<span class=\"_ _1\"/>s, la dire<span class=\"lsd3 ws118\">ction a<span class=\"_ _7\"/> consid\u00e9r\u00e9 un<span class=\"_ _1\"/>e p\u00e9rio<span class=\"_ _1\"/>de de 1<span class=\"_ _1\"/>5 ans po<span class=\"_ _1\"/>ur les flux<span class=\"_ _1\"/> de tr\u00e9<span class=\"_ _1\"/>sorerie li<span class=\"_ _1\"/>bres l<span class=\"_ _1\"/>i\u00e9s \u00e0 la f<span class=\"_ _1\"/>ibre. C<span class=\"_ _1\"/>es cash<span class=\"ls1 ws0\">-<span class=\"lsda ws122\">flows libres sont le </span></span></span>r\u00e9sultat<span class=\"_ _1\"/> direct d<span class=\"_ _1\"/>es plans<span class=\"_ _1\"/> d'aff<span class=\"_ _1\"/>aires \u00e0 lo<span class=\"_ _1\"/>ng terme n<span class=\"_ _1\"/>\u00e9goci\u00e9<span class=\"_ _1\"/>s avec l<span class=\"_ _1\"/>es cop<span class=\"_ _1\"/>ropri\u00e9tair<span class=\"_ _1\"/>es des en<span class=\"_ _1\"/>tit\u00e9s cr<span class=\"_ _1\"/>\u00e9\u00e9es sp<span class=\"_ _1\"/>\u00e9cifiquem<span class=\"_ _1\"/>ent pou<span class=\"_ _1\"/>r acc\u00e9l<span class=\"_ _1\"/>\u00e9rer le d<span class=\"_ _1\"/>\u00e9ploiemen<span class=\"_ _7\"/>t de la fib<span class=\"_ _1\"/>re (voir <span class=\"_ _1\"/>note 8.3)<span class=\"_ _1\"/> et du b<span class=\"_ _1\"/>usiness<span class=\"_ _1\"/> case in<span class=\"_ _1\"/>terne de<span class=\"_ _1\"/> Proxim<span class=\"_ _1\"/>us.<span class=\"ls1 ws0\"> </span>Les projections de f<span class=\"_ _1\"/>lux de tr\u00e9sorerie disponible<span class=\"_ _1\"/>s d\u00e9pendent fortemen<span class=\"_ _1\"/>t des param\u00e8tres cl\u00e9s <span class=\"_ _1\"/>suivants :<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws114\">La vitesse de d\u00e9ploiement de la fib<span class=\"_ _1\"/>re<span class=\"ls1 ws0\">  </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La vitesse de migration <span class=\"_ _1\"/>des <span class=\"lsd3 ws118\">client<span class=\"_ _1\"/>s vers le <span class=\"_ _1\"/>r\u00e9seau en<span class=\"_ _7\"/> fibre optique<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La capacit\u00e9 du Groupe <span class=\"_ _1\"/>\u00e0 mon\u00e9tiser les inves<span class=\"_ _1\"/>tissements dans la fibre <span class=\"_ _1\"/>(capacit\u00e9 \u00e0 augmenter<span class=\"_ _1\"/> le revenu moyen pa<span class=\"_ _1\"/>r client, \u00e0 regag<span class=\"lsd4 ws128\">ner </span></span></span>des parts de march<span class=\"_ _1\"/>\u00e9 et \u00e0 attirer d'a<span class=\"_ _1\"/>utres OLO<span class=\"ls1 ws0\">s (a<span class=\"lsd5 ws94\">utre<span class=\"_ _13\"/></span>s <span class=\"lsd5 ws94\">o<span class=\"_ _13\"/>p\u00e9r<span class=\"_ _13\"/>at<span class=\"_ _13\"/>eur<span class=\"_ _13\"/></span>s <span class=\"lsd3 ws118\">sous li<span class=\"_ _1\"/>cence)<span class=\"ls1 ws0\"> </span>com<span class=\"_ _1\"/>me c<span class=\"lse6 ws114\">lie<span class=\"_ _13\"/>nts<span class=\"_ _13\"/> e<span class=\"_ _13\"/>n <span class=\"_ _13\"/>gro<span class=\"_ _13\"/>s)<span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">L<span class=\"lscf ws110\">a taille et l'importance<span class=\"_ _1\"/> des r\u00e9seaux compa<span class=\"_ _1\"/>rables en<span class=\"ls1 ws0\"> <span class=\"lse7 ws131\">fibre<span class=\"_ _13\"/> </span> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Les co\u00fbts de construction<span class=\"_ _1\"/> du d\u00e9ploiement de l<span class=\"_ _1\"/>a fibre, y compris l'imp<span class=\"_ _1\"/>act de l'inflation et<span class=\"ls1 ws0\"> </span><span class=\"ws118\">du<span class=\"ls1 ws0\"> </span></span>nive<span class=\"_ _1\"/>au des taux d'int\u00e9r<span class=\"_ _1\"/>\u00eat.<span class=\"ls1 ws0\"> </span></span></span>Le mod\u00e8le d'\u00e9valuation<span class=\"_ _1\"/> suppose les taux de c<span class=\"_ _1\"/>roissance suiva<span class=\"lsd2 ws0\">nts<span class=\"_ _1\"/> pour l<span class=\"_ _1\"/>\u2019EBITDA<span class=\"_ _1\"/> (Earn<span class=\"_ _1\"/>ings Bef<span class=\"_ _1\"/>ore In<span class=\"_ _1\"/>terests,<span class=\"_ _1\"/> Taxes,<span class=\"_ _1\"/> Depre<span class=\"_ _1\"/>ciation<span class=\"_ _1\"/> and Am<span class=\"_ _1\"/>ortiza<span class=\"_ _1\"/>tion) du<span class=\"_ _1\"/> </span>segment : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsce ws10f\">Pour les ann\u00e9es 2023 </span><span class=\"ff4d\">\u00e0 <span class=\"lscf ws110\">2027, un taux de <span class=\"_ _1\"/>croissance annuel <span class=\"ws118\">mo<span class=\"_ _1\"/>yen <span class=\"lsce ws12e\">de 0,24 %.<span class=\"ls1 ws0\"> </span></span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Pour les an<span class=\"lsd1 ws11a\">n\u00e9<span class=\"lsce ws10f\">es 2028 </span></span></span><span class=\"ff4d\">\u00e0 <span class=\"lsce ws10f\">2037, po<span class=\"_ _1\"/>ur les activit<span class=\"ls1 ws0\">\u00e9<span class=\"lse6 ws152\">s<span class=\"_ _13\"/> li</span>\u00e9<span class=\"lsd4 ws128\">es<span class=\"_ _13\"/> </span>\u00e0 <span class=\"lsd1 ws114\">la fibre, un taux de croissance annuel<span class=\"_ _1\"/> <span class=\"lscf ws118\">moyen<span class=\"ls1 ws0\"> <span class=\"lsd8 ws112\">de 1,96 %.</span> </span></span></span></span></span></span></span>La valeur terminale (<span class=\"_ _1\"/>calcul\u00e9e pour les ann\u00e9<span class=\"_ _1\"/>es post\u00e9rieures \u00e0 2027 p<span class=\"_ _1\"/>our les activit\u00e9s non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la fibre et po<span class=\"_ _1\"/>st\u00e9rieures \u00e0 2<span class=\"lsd2 ws0\">037 p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s activit<span class=\"_ _1\"/>\u00e9s li\u00e9<span class=\"_ _1\"/>es </span>\u00e0 la fibre) \u00e9tait ba<span class=\"_ _1\"/>s\u00e9e sur un taux d<span class=\"_ _1\"/>e croissance des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie disponibles de 0,<span class=\"_ _1\"/>43 %, inchang\u00e9 p<span class=\"_ _1\"/>ar rapport \u00e0 2021. La<span class=\"_ _1\"/> combinaison de toutes ces hypoth\u00e8ses a do<span class=\"_ _1\"/>nn\u00e9 lieu \u00e0 un t<span class=\"_ _1\"/>aux de croissance implici<span class=\"_ _1\"/>te des flux de tr\u00e9sorerie d<span class=\"_ _1\"/>isponibles pour les ann\u00e9<span class=\"_ _1\"/>es au<span class=\"ls1 ws0\">-</span>del\u00e0 du plan qu<span class=\"_ _1\"/>inquennal du FCF pou<span class=\"lsd1\">r le segment (pour les activit\u00e9s li\u00e9es \u00e0<span class=\"_ _1\"/> la fibre et non li\u00e9es \u00e0 la f<span class=\"_ _1\"/>ibre) de 2,11 %.<span class=\"ls1 ws0\"> </span></span>Les hypoth\u00e8ses <span class=\"lsd5 ws94\">pri<span class=\"_ _13\"/>ses<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">concernant ces param\u00e8t<span class=\"_ _1\"/>res sont bas\u00e9es su<span class=\"_ _1\"/>r l'exp\u00e9rience de Proximus, la<span class=\"_ _1\"/> courbe d'apprentissag<span class=\"_ _1\"/>e et les information<span class=\"_ _1\"/>s </span></span></span>disponibles sur le ma<span class=\"_ _1\"/>rch\u00e9 (taux d'<span class=\"lsd2 ws117\">in<span class=\"_ _1\"/>t\u00e9r\u00eat, infl<span class=\"_ _1\"/>ation et <span class=\"lscf ws118\">benchma<span class=\"_ _1\"/>rk<span class=\"ls1 ws0\"> <span class=\"lsd3 ws121\">europ\u00e9en<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd4 ws94\">sur<span class=\"_ _13\"/> les<span class=\"_ _13\"/> r\u00e9se<span class=\"_ _13\"/>aux \"F<span class=\"_ _13\"/>ib<span class=\"_ _13\"/>er</span>-<span class=\"lsdf ws12e\">To</span>-<span class=\"lsd1 ws11a\">The</span>-<span class=\"lsd1 ws114\">Home\"). Par cons<span class=\"_ _1\"/>\u00e9quent, l'\u00e9valuation de </span></span></span></span></span></span>la juste valeur du s<span class=\"_ _1\"/>egment <span class=\"ls1 ws0\">D</span>omes<span class=\"_ _1\"/>tique est class\u00e9e au niveau<span class=\"_ _1\"/> 3.<span class=\"ls1 ws0\"> </span>Sur la base des i<span class=\"_ _1\"/>nformations dont elle di<span class=\"_ _1\"/>spose, le management <span class=\"lsd1 ws114\">e<span class=\"_ _1\"/>st convaincu que s<span class=\"lsd5 ws129\">es pr<span class=\"_ _13\"/>oje<span class=\"_ _13\"/>c<span class=\"_ _13\"/>tio<span class=\"_ _13\"/>ns<span class=\"_ _13\"/> au<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">del\u00e0 du plan quinquennal son<span class=\"_ _1\"/>t fiables car elle<span class=\"_ _1\"/>s </span></span></span></span>reposent sur des hy<span class=\"_ _1\"/>poth\u00e8ses r\u00e9alistes et r\u00e9al<span class=\"_ _1\"/>isables. L'\u00e9volution de c<span class=\"_ _1\"/>es param\u00e8tres sera suivie<span class=\"_ _1\"/> de pr\u00e8s. Cependan<span class=\"_ _1\"/>t, dans le c<span class=\"lsd1 ws114\">ontexte actu<span class=\"_ _1\"/>el de </span>volatilit\u00e9 du march\u00e9<span class=\"lse6 ws152\">, l<span class=\"lscf ws110\">a direction comprend que<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">des \u00e9carts pourraient <span class=\"_ _1\"/>se produire malgr\u00e9 les m<span class=\"_ _1\"/>esures qui seront prises <span class=\"_ _1\"/>pour y rem\u00e9dier. Chaque </span></span></span></span>param\u00e8tre pris isol\u00e9m<span class=\"_ _1\"/>ent n'est pas susceptible de<span class=\"_ _1\"/> conduire \u00e0 une d<span class=\"_ _1\"/>\u00e9pr\u00e9ciation du goodwill<span class=\"_ _1\"/> affect\u00e9 au segment dom<span class=\"_ _1\"/>estique. Une <span class=\"lsda ws114\">combinaison </span>d\u00e9favorable de plusieur<span class=\"ws110\">s param\u00e8tres pour<span class=\"_ _1\"/>rait avoir un impact pl<span class=\"_ _1\"/>us important.<span class=\"ls1 ws0\"> </span></span>Afin de tenir compte<span class=\"_ _1\"/> de ces risques, et en<span class=\"_ _1\"/> pr\u00e9vision d'une nouvell<span class=\"_ _1\"/>e hausse des taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat, une prime de<span class=\"_ _1\"/> risque suppl\u00e9ment<span class=\"lsd4 ws94\">aire de 0<span class=\"_ _13\"/>,5 %<span class=\"_ _13\"/> a \u00e9t\u00e9<span class=\"_ _13\"/> </span>incluse dans le co\u00fbt<span class=\"_ _1\"/> des fonds propres. <span class=\"_ _1\"/>De m\u00eame des taux <span class=\"_ _1\"/>sans risque et un Be<span class=\"_ _1\"/>ta prospectifs ont \u00e9t\u00e9 c<span class=\"_ _1\"/>onsid\u00e9r\u00e9s dans le calcul du <span class=\"_ _1\"/>co\u00fbt mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 du capital ap<span class=\"_ _1\"/>r\u00e8s imp\u00f4t. Ces mod<span class=\"_ _1\"/>ifications ont \u00e9t\u00e9 pr<span class=\"_ _1\"/>ises pour refl\u00e9ter les condi<span class=\"_ _1\"/>tions exceptionnelles actu<span class=\"_ _1\"/>elles du ma<span class=\"lsd4 ws94\">rch\u00e9 ma<span class=\"_ _13\"/>is n<span class=\"_ _13\"/>e </span>constituent pas un chang<span class=\"_ _1\"/>ement permanent de la<span class=\"_ _1\"/> m\u00e9thodologie de <span class=\"_ _1\"/>calcul en soi. Par con<span class=\"_ _1\"/>s\u00e9quent, le co\u00fbt moyen<span class=\"_ _1\"/> pond\u00e9r\u00e9 du capit<span class=\"_ _1\"/>al apr\u00e8s imp\u00f4t calcul\u00e9 pour Dome<span class=\"_ _1\"/>stic est pass\u00e9 de 3,6<span class=\"_ _1\"/>5 % en 2021 \u00e0 5,<span class=\"_ _1\"/>63 % en 20<span class=\"_ _1\"/>22. Le co\u00fbt moyen pond<span class=\"_ _1\"/>\u00e9r\u00e9 du capital avant <span class=\"_ _1\"/>imp\u00f4t \u00e9tait de 6,8<span class=\"lsce ws12e\">6 % en 2022 et </span>de 5,16 % e<span class=\"_ _13\"/>n <span class=\"lsce ws116\">2021.<span class=\"ls1 ws0\"> </span></span>A c\u00f4t\u00e9 de ces con<span class=\"_ _1\"/>sid\u00e9ration<span class=\"_ _1\"/>s sp\u00e9cifiqu<span class=\"_ _1\"/>es,<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">les r\u00e9sultats op\u00e9<span class=\"_ _1\"/>rationnels avant amo<span class=\"_ _1\"/>rtissements du segment<span class=\"_ _1\"/> Domestic sont t<span class=\"_ _1\"/>r\u00e8s sensibles aux </span></span>changements de valeu<span class=\"_ _1\"/>r des param\u00e8t<span class=\"_ _1\"/>res op\u00e9rationnels suivants<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd1 ws114\">: no<span class=\"_ _1\"/>mbre de clients par type de service<span class=\"_ _1\"/> (TV, fixe\u2026), vo<span class=\"lsd5 ws129\">lu<span class=\"_ _13\"/>me de<span class=\"_ _13\"/> tr<span class=\"_ _13\"/>af<span class=\"_ _13\"/>ic et<span class=\"_ _13\"/> ARP<span class=\"_ _13\"/>U ne<span class=\"_ _13\"/>t<span class=\"_ _13\"/> par<span class=\"_ _13\"/> </span></span>client pour chaque <span class=\"_ _1\"/>type de service ainsi que<span class=\"_ _1\"/> le co\u00fbt unitaire d<span class=\"_ _1\"/>e la main<span class=\"ls1 ws0\">-</span>d\u2019\u0153uvre. L<span class=\"_ _1\"/>es valeurs attach\u00e9es \u00e0 chacu<span class=\"_ _1\"/>n de ces param\u00e8t<span class=\"_ _1\"/>res op\u00e9rationnels sont le r\u00e9sultat d\u2019un p<span class=\"_ _1\"/>rocessus interne, condui<span class=\"_ _1\"/>t au sein de chaque<span class=\"_ _1\"/> segment et au<span class=\"ls1 ws0\"> </span>n<span class=\"_ _1\"/>iveau du Groupe, de <span class=\"_ _1\"/>confrontation des donn<span class=\"_ _1\"/>\u00e9es du march\u00e9, des perspectives commerciales<span class=\"_ _1\"/> et des strat\u00e9gies qu<span class=\"_ _1\"/>e le Groupe planifie d\u2019<span class=\"_ _1\"/>impl\u00e9menter en vue d<span class=\"_ _1\"/>e se pr\u00e9parer ad\u00e9quat<span class=\"_ _1\"/>ement \u00e0 ses d\u00e9fis futur<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Compte <span class=\"_ _1\"/>tenu de <span class=\"_ _1\"/>toutes l<span class=\"_ _1\"/>es donn\u00e9<span class=\"_ _1\"/>es et hy<span class=\"_ _1\"/>poth\u00e8se<span class=\"_ _1\"/>s \u00e9num\u00e9<span class=\"_ _1\"/>r\u00e9e<span class=\"ws123\">s ci<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">dessus, le test <span class=\"_ _1\"/>de d\u00e9pr\u00e9ciation du <span class=\"_ _1\"/>segment Domestique a mont<span class=\"_ _1\"/>r\u00e9 un exc\u00e9den<span class=\"_ _1\"/>t au </span></span></span>31 d\u00e9cembre 2022<span class=\"_ _1\"/> de la valeur recouvrable<span class=\"_ _1\"/> du segment sur <span class=\"_ _1\"/>sa valeur comptable de<span class=\"_ _1\"/> 1,9 milliard d'eur<span class=\"_ _1\"/>os. Une analyse de <span class=\"_ _1\"/>sensibil<span class=\"lsd4 ws94\">it<span class=\"_ _13\"/>\u00e9 eff<span class=\"_ _13\"/>ect<span class=\"_ _13\"/>u\u00e9e s<span class=\"_ _13\"/>ur l<span class=\"_ _13\"/>es </span>co\u00fbts moyens pond\u00e9<span class=\"_ _1\"/>r\u00e9s du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeur f<span class=\"_ _1\"/>inale, chacun consi<span class=\"_ _1\"/>d\u00e9r\u00e9 s\u00e9par\u00e9ment, montre<span class=\"ls1 ws0\"> </span>qu<span class=\"_ _1\"/>e la valeur recouvrable du segm<span class=\"_ _1\"/>ent domestique est \u00e9gale \u00e0 <span class=\"_ _1\"/>sa valeur comp<span class=\"_ _1\"/>table pour un co\u00fbt moy<span class=\"_ _1\"/>en pond\u00e9r\u00e9 du capital<span class=\"_ _1\"/> apr\u00e8s imp\u00f4t de 6,63<span class=\"_ _1\"/> %<span class=\"ls1 ws0\"> </span><span class=\"ws113\">ou une </span>cro<span class=\"_ _13\"/>issa<span class=\"_ _13\"/>n<span class=\"lscf ws110\">ce moyenne des fl<span class=\"_ _1\"/>ux de tr\u00e9sorerie disponi<span class=\"_ _1\"/>bles pour la p\u00e9riode au<span class=\"ls1 ws0\">-</span>d<span class=\"_ _1\"/>el\u00e0 du plan quinque<span class=\"_ _1\"/>nnal de 0,92 %.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-82-3": {
   "value": "Annexe 4. <span class=\"fs3e lscf ws114\">Immobilisations in<span class=\"_ _1\"/>corporelles<span class=\"fs42 ls1 ws0\"> </span></span>Autre<span class=\"_ _13\"/>s Base d<span class=\"_ _13\"/>e immobilisa<span class=\"_ _13\"/>tions Licenc<span class=\"_ _13\"/>es<span class=\"ls1 ws0\"> </span>client<span class=\"_ _13\"/>s et R\u00e9sea<span class=\"_ _13\"/>u fi<span class=\"_ _13\"/>xe Applica<span class=\"_ _13\"/>tion<span class=\"_ _13\"/>s incorpor<span class=\"_ _13\"/>el<span class=\"_ _13\"/>les et Droit<span class=\"_ _13\"/>s TV (en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>incor<span class=\"ls1 ws0\">- </span>nom et mob<span class=\"_ _13\"/>ile logic<span class=\"_ _13\"/>iell<span class=\"_ _13\"/>es immobilisa<span class=\"_ _13\"/>tions Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>incorpor<span class=\"_ _13\"/>els<span class=\"ls1 ws0\"> </span>porel<span class=\"_ _13\"/>les<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>commer<span class=\"_ _13\"/>cial incorpor<span class=\"_ _13\"/>els<span class=\"ls1 ws0\"> </span>incorpor<span class=\"_ _13\"/>el<span class=\"_ _13\"/>les<span class=\"ls1 ws0\"> </span>incorp<span class=\"_ _13\"/>or<span class=\"_ _13\"/>elle<span class=\"_ _13\"/>s en incorpor<span class=\"_ _13\"/>els<span class=\"ls1 ws0\"> </span>cours d<span class=\"_ _13\"/>e constru<span class=\"_ _13\"/>ction<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Valeur d'a<span class=\"_ _1\"/>cquisition<span class=\"ls1 ws0\"> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>404<span class=\"ls1 ws0\"> </span>901<span class=\"ls1 ws0\"> </span>525<span class=\"ls1 ws0\"> </span>476<span class=\"ls1 ws0\"> </span>2.301<span class=\"ls1 ws0\"> </span>59<span class=\"ls1 ws0\"> </span>4.667<span class=\"ls1 ws0\"> </span>Acquisitions <span class=\"_ _186\"> </span><span class=\"ls100 ws14e\">23</span> <span class=\"_ _40\"> </span>0 <span class=\"_ _40\"> </span><span class=\"lsff ws148\">124<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span><span class=\"ls110 ws16e\">77</span> <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">253</span> <span class=\"_ _a9\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _3e\"> </span><span class=\"lsfc ws14a\">491</span> Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _3e\"> </span><span class=\"ls100 ws14e\">27</span> <span class=\"_ _78\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _6f\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _187\"> </span>1 <span class=\"_ _f9\"> </span><span class=\"ls10f ws16c\">40</span> </span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _188\"> </span>0 <span class=\"_ _3e\"> </span>-2<span class=\"_ _60\"> </span>-<span class=\"lsfc ws14a\">97<span class=\"_ _d6\"> </span></span>-<span class=\"lsff ws148\">18<span class=\"_ _64\"> </span></span>-<span class=\"ls10f ws16c\">43<span class=\"_ _41\"> </span><span class=\"ls100 ws14e\">25</span></span> <span class=\"_ _37\"> </span>-<span class=\"lsff ws148\">13<span class=\"_ _13\"/>4</span></span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _a4\"> </span>1 <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">31<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span>-4<span class=\"_ _187\"> </span>-1<span class=\"_ _a3\"> </span><span class=\"ls100 ws14e\">27</span> </span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _78\"> </span>7 <span class=\"_ _a4\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _52\"> </span>0 <span class=\"_ _6f\"> </span>8 </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>427<span class=\"ls1 ws0\"> </span>934<span class=\"ls1 ws0\"> </span>553<span class=\"ls1 ws0\"> </span>566<span class=\"ls1 ws0\"> </span>2.521<span class=\"ls1 ws0\"> </span>98<span class=\"ls1 ws0\"> </span>5.098<span class=\"ls1 ws0\"> </span>Acquisitions <span class=\"_ _bd\"> </span><span class=\"lsff ws148\">618<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span>2 <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">29</span> <span class=\"_ _94\"> </span><span class=\"ls116 ws167\">86</span> <span class=\"_ _77\"> </span><span class=\"ls100 ws14e\">281</span> <span class=\"_ _a9\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/></span> <span class=\"_ _2f\"> </span><span class=\"lsfe ws14d\">1.032</span> Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _64\"> </span>3 <span class=\"_ _a4\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _10f\"> </span>0 <span class=\"_ _4e\"> </span>0 <span class=\"_ _6f\"> </span>3 </span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _189\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _dc\"> </span></span>0 <span class=\"_ _3e\"> </span>-<span class=\"ls100 ws14e\">21<span class=\"_ _60\"> </span></span>-4<span class=\"_ _fb\"> </span>-<span class=\"ls116 ws167\">83<span class=\"_ _cf\"> </span></span>-9 <span class=\"_ _37\"> </span>-<span class=\"lsfc ws14a\">268</span></span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _60\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _a4\"> </span>14<span class=\"_ _13\"/></span> <span class=\"_ _111\"> </span>-1<span class=\"_ _106\"> </span>2 </span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _64\"> </span>5 <span class=\"_ _a4\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _32\"> </span>1 <span class=\"_ _52\"> </span>0 <span class=\"_ _6f\"> </span>6 </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>895<span class=\"ls1 ws0\"> </span>945<span class=\"ls1 ws0\"> </span>561<span class=\"ls1 ws0\"> </span>637<span class=\"ls1 ws0\"> </span>2.734<span class=\"ls1 ws0\"> </span>103<span class=\"ls1 ws0\"> </span>5.874<span class=\"ls1 ws0\"> </span>Amortissements et pertes de valeur cumul\u00e9s<span class=\"ls1 ws0\"> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>-<span class=\"lsfc ws14a\">296</span> -<span class=\"ls10f ws16c\">745</span> -<span class=\"ls100 ws14e\">234</span> -<span class=\"ls100 ws14e\">341</span> -<span class=\"lsff ws148\">1.7<span class=\"_ _13\"/>91</span> -<span class=\"ls117 ws170\">29</span> -<span class=\"ls100 ws14e\">3.435</span> Charge d'amortiss<span class=\"_ _13\"/>ement de l'ann\u00e9e<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _94\"> </span>-<span class=\"ls100 ws14e\">30<span class=\"_ _d9\"> </span></span>-<span class=\"ls100 ws14e\">52<span class=\"_ _ca\"> </span></span>-<span class=\"lsff ws148\">134<span class=\"_ _ca\"> </span></span>-<span class=\"ls100 ws14e\">51<span class=\"_ _60\"> </span></span>-<span class=\"lsff ws148\">211<span class=\"_ _ce\"> </span></span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">11<span class=\"_ _dc\"> </span></span>-<span class=\"ls10f ws16c\">48<span class=\"_ _13\"/>9</span> </span>Pertes de valeur<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _75\"> </span>-1<span class=\"_ _52\"> </span>0 <span class=\"_ _a3\"> </span>-1</span>Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _6f\"> </span>-8<span class=\"_ _4e\"> </span>0 <span class=\"_ _f9\"> </span>-8</span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _188\"> </span>0 <span class=\"_ _64\"> </span>2 <span class=\"_ _78\"> </span><span class=\"lsfc ws14a\">97</span> <span class=\"_ _60\"> </span><span class=\"lsff ws148\">17<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span><span class=\"ls10f ws16c\">42</span> <span class=\"_ _a9\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _3e\"> </span><span class=\"lsff ws148\">132<span class=\"_ _13\"/></span></span> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _f9\"> </span>2 <span class=\"_ _60\"> </span>-<span class=\"ls100 ws14e\">28<span class=\"_ _6c\"> </span></span>1 <span class=\"_ _5c\"> </span>-2<span class=\"_ _78\"> </span>-<span class=\"ls100 ws14e\">27</span></span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _60\"> </span>-3<span class=\"_ _f9\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _75\"> </span>-1<span class=\"_ _46\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _a4\"> </span>-3</span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">326</span> -<span class=\"lsfc ws14a\">797</span> -<span class=\"lsfc ws14a\">269</span> -<span class=\"lsfe ws14d\">404</span> -<span class=\"lsff ws148\">1.9<span class=\"_ _13\"/>69</span> -<span class=\"lsfc ws14a\">68</span> -<span class=\"ls100 ws14e\">3.833</span> Charge d'amortiss<span class=\"_ _13\"/>ement de l'ann\u00e9e<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _94\"> </span>-<span class=\"ls100 ws14e\">35<span class=\"_ _c0\"> </span></span>-<span class=\"ls100 ws14e\">54<span class=\"_ _ca\"> </span></span>-<span class=\"lsff ws148\">137<span class=\"_ _d5\"> </span></span>-<span class=\"lsfc ws14a\">63<span class=\"_ _40\"> </span></span>-<span class=\"ls100 ws14e\">225<span class=\"_ _66\"> </span></span>-<span class=\"lsff ws148\">11<span class=\"_ _da\"> </span></span>-<span class=\"ls100 ws14e\">525</span></span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _18a\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _76\"> </span>0 <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _64\"> </span>4 <span class=\"_ _6c\"> </span><span class=\"ls116 ws167\">83</span> <span class=\"_ _e5\"> </span>9 <span class=\"_ _64\"> </span><span class=\"lsfc ws14a\">267</span> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _78\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _9b\"> </span>-<span class=\"lsff ws148\">12<span class=\"_ _e5\"> </span></span>0<span class=\"_ _13\"/> <span class=\"_ _a3\"> </span>-1</span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _60\"> </span>-2<span class=\"_ _f9\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _38\"> </span>0 <span class=\"_ _4e\"> </span>0 <span class=\"_ _a3\"> </span>-3</span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>-<span class=\"lsfd ws14b\">211</span> -<span class=\"ls100 ws14e\">854</span> -<span class=\"ls100 ws14e\">384</span> -<span class=\"ls10f ws16c\">452</span> -<span class=\"ls100 ws14e\">2.124</span> -<span class=\"ls110 ws16e\">70</span> -<span class=\"lsfc ws14a\">4.095</span> Valeur nette comptable au 31 d\u00e9cemb<span class=\"_ _13\"/>re 101<span class=\"ls1 ws0\"> </span>137<span class=\"ls1 ws0\"> </span>284<span class=\"ls1 ws0\"> </span>162<span class=\"ls1 ws0\"> </span>551<span class=\"ls1 ws0\"> </span>30<span class=\"ls1 ws0\"> </span>1.265<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>Valeur nette comptable au 31 d\u00e9cemb<span class=\"_ _13\"/>re 684<span class=\"ls1 ws0\"> </span>91<span class=\"ls1 ws0\"> </span>176<span class=\"ls1 ws0\"> </span>185<span class=\"ls1 ws0\"> </span>610<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>1.779<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>La valeu<span class=\"_ _1\"/>r d\u2019acqui<span class=\"_ _1\"/>sition de<span class=\"_ _1\"/>s licen<span class=\"_ _1\"/>ces GSM<span class=\"_ _1\"/> et UM<span class=\"_ _1\"/>TS conce<span class=\"_ _1\"/>rne les co<span class=\"_ _1\"/>\u00fbts d<span class=\"_ _1\"/>es syst\u00e8m<span class=\"_ _1\"/>es de co<span class=\"_ _1\"/>mmunicat<span class=\"_ _1\"/>ion \u00ab<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\"> <span class=\"ff4d lse0 ws10e\">GSM</span> <span class=\"ff4d lscf ws110\">\u00bb (Global System for Mobile)<span class=\"_ _1\"/> et </span></span>\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws114\">UMTS \u00bb (Universal Mobile Teleco<span class=\"_ _1\"/>mmunication System).<span class=\"ls1 ws0\"> </span></span>Le Groupe poss\u00e8de les licences sui<span class=\"_ _1\"/>vantes<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>D\u00e9but des Ann\u00e9e d'<span class=\"_ _13\"/>acquis.<span class=\"ws0\"> </span>Descripti<span class=\"_ _1\"/>on<span class=\"ls1 ws0\"> </span>Valeur d'a<span class=\"_ _1\"/>cquis.<span class=\"ls1 ws0\"> </span>P\u00e9ri<span class=\"_ _13\"/>ode<span class=\"ls1 ws0\"> </span>M\u00e9th<span class=\"_ _13\"/>ode<span class=\"ls1 ws0\"> <span class=\"ws14c\">de<span class=\"_ _13\"/> paiement</span> </span>Valeu<span class=\"_ _13\"/>r amortis<span class=\"_ _13\"/>sements comptable nette<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>1998<span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lsfe ws14d\">ILT <span class=\"ls100 ws14e\">2238<span class=\"_ _13\"/></span></span> <span class=\"_ _155\"> </span>2 <span class=\"_ _fc\"> </span>0 <span class=\"_ _75\"> </span></span>1998 <span class=\"ls1 ws0\">- <span class=\"_ _fc\"> </span>termin\u00e9 <span class=\"_ _75\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">98</span></span></span></span>2015<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _74\"> </span><span class=\"ls110 ws16e\">75</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _da\"> </span></span>2015<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2021</span> <span class=\"_ _6c\"> </span>annue<span class=\"_ _13\"/>l <span class=\"_ _30\"> </span><span class=\"lsfe ws14d\">08<span class=\"_ _13\"/></span>-<span class=\"lsfe ws14d\">04</span>-</span>152021<span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _d6\"> </span></span>2021<span class=\"ls1 ws0\">-</span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _a4\"> </span>termin\u00e9 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">15</span>-<span class=\"lsfe ws14d\">03</span>-<span class=\"ls117 ws170\">21</span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _5a\"> </span><span class=\"lsfa ws149\">UMTS</span> <span class=\"_ _48\"> </span>7 <span class=\"_ _fc\"> </span>0 <span class=\"_ _d6\"> </span></span>2021<span class=\"ls1 ws0\">-</span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _6c\"> </span>annuel <span class=\"_ _3d\"> </span><span class=\"lsff ws148\">15</span>-<span class=\"lsfe ws14d\">03</span>-<span class=\"ls117 ws170\">21</span></span>2011<span class=\"ls1 ws0\"> <span class=\"_ _4f\"> </span><span class=\"ls10f ws16c\">4G</span> <span class=\"_ _88\"> </span></span>20<span class=\"ls1 ws0\"> <span class=\"_ _33\"> </span>6 <span class=\"_ _94\"> </span><span class=\"lsff ws148\">2012</span>-</span>2027<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _a4\"> </span>termin\u00e9<span class=\"_ _13\"/> <span class=\"_ _106\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-<span class=\"lsff ws148\">12</span></span>2013<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span><span class=\"lsfe ws14a\">Spectre 800 Mhz </span> <span class=\"_ _cb\"> </span></span>12<span class=\"_ _13\"/>0<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _43\"> </span><span class=\"lsfc ws14a\">65</span> <span class=\"_ _ca\"> </span></span>2013<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2033<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span>termin\u00e9 <span class=\"_ _38\"> </span><span class=\"ls100 ws14e\">30</span>-<span class=\"lsfd ws14b\">11</span>-</span>132014<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _3e\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _fb\"> </span></span>16<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span>0 <span class=\"_ _d6\"> </span></span>2<span class=\"_ _13\"/>015<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">202<span class=\"_ _13\"/>1</span> <span class=\"_ _6c\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _33\"> </span><span class=\"ls100 ws14e\">27</span>-</span>11<span class=\"ls1 ws0\">-</span>152022<span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _d6\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2022<span class=\"ls1 ws0\"> <span class=\"_ _f9\"> </span>t<span class=\"_ _13\"/>ermin\u00e9 <span class=\"_ _106\"> </span><span class=\"lsff ws148\">15</span>-<span class=\"lsfe ws14d\">03</span>-</span>222022<span class=\"ls1 ws0\"> <span class=\"_ _90\"> </span><span class=\"lsfa ws149\">UMT<span class=\"_ _13\"/>S</span> <span class=\"_ _5b\"> </span>6 <span class=\"_ _a2\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _37\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _f9\"> </span>termin\u00e9 <span class=\"_ _106\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/></span>-<span class=\"lsfe ws14d\">03</span>-</span>222022<span class=\"ls1 ws0\"> <span class=\"_ _47\"> </span><span class=\"lsfe ws14a\">Spectre 18 00 MHZ 2G<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"lsff ws148\">110</span> <span class=\"_ _a4\"> </span><span class=\"lsff ws148\">110</span> <span class=\"_ _be\"> </span></span>2023<span class=\"ls1 ws0\">-</span>2043<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel <span class=\"_ _32\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">23</span></span></span></span>2022<span class=\"ls1 ws0\"> <span class=\"_ _7c\"> </span><span class=\"lsfe ws14a\">Spectre 2100 MHZ 3G</span> <span class=\"_ _a1\"> </span><span class=\"lsff ws148\">145</span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">145<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span></span>2023<span class=\"ls1 ws0\">-</span>204<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _3b\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>232022<span class=\"ls1 ws0\"> <span class=\"_ _40\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHZ</span> <span class=\"_ _56\"> </span></span>57<span class=\"ls1 ws0\"> <span class=\"_ _3b\"> </span></span>57<span class=\"ls1 ws0\"> <span class=\"_ _ca\"> </span></span>2023<span class=\"ls1 ws0\">-</span>2042<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _3b\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>232022<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span><span class=\"ls10f ws166\">Spectre 1400 MHZ</span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">109</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span> <span class=\"_ _bf\"> </span></span>2023<span class=\"ls1 ws0\">-</span>204<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _3b\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-</span>232022<span class=\"ls1 ws0\"> <span class=\"_ _3e\"> </span><span class=\"lsfe ws14a\">Spectre 700 MHZ</span> <span class=\"_ _74\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a3\"> </span><span class=\"lsff ws148\">121</span> <span class=\"_ _ba\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2042<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _10f\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">09</span>-</span>222022<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span><span class=\"lsfe ws14a\">Spectre 3600 MHZ</span> <span class=\"_ _64\"> </span></span>56<span class=\"ls1 ws0\"> <span class=\"_ _10f\"> </span></span>55<span class=\"ls1 ws0\"> <span class=\"_ _d9\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2040<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _a3\"> </span>annuel <span class=\"_ _10f\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">09</span>-</span>222019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 800 Mhz </span> <span class=\"_ _6f\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span></span>2019<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">20<span class=\"_ _13\"/>27</span> <span class=\"_ _e1\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192019<span class=\"_ _13\"/> <span class=\"_ _7d\"> </span>Spectr<span class=\"_ _1\"/>e 900 M<span class=\"_ _1\"/>Hz spectre<span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span><span class=\"lsff ws148\">2019<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">2027</span> <span class=\"_ _cb\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _fb\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-<span class=\"lsff ws148\">19</span></span>2019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _da\"> </span><span class=\"lsfe ws14a\">Spectre 1800 Mhz <span class=\"_ _13\"/></span> <span class=\"_ _f9\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span></span>2<span class=\"_ _13\"/>019<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">20<span class=\"_ _13\"/>27</span> <span class=\"_ _e1\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _94\"> </span><span class=\"lsfe ws14a\">Spectre 2100 Mhz </span> <span class=\"_ _a4\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span></span>2019<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2033<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span><span class=\"lsfe ws14a\">Spectre 2600Mhz </span> <span class=\"_ _56\"> </span>1 <span class=\"_ _a9\"> </span>0 <span class=\"_ _da\"> </span></span>2019<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2027</span> <span class=\"_ _cb\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _fb\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192020<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span><span class=\"lsfe ws14a\">Spect<span class=\"_ _13\"/>re 800Mhz </span> <span class=\"_ _75\"> </span>6 <span class=\"_ _fc\"> </span>5 <span class=\"_ _dc\"> </span></span>2020<span class=\"ls1 ws0\">-</span>2035<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls114 ws164\">av<span class=\"_ _13\"/>ance+an<span class=\"_ _13\"/>nuel<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfd ws14b\">10</span>-</span>202020<span class=\"ls1 ws0\"> <span class=\"_ _94\"> </span><span class=\"lsfe ws14a\">Spectre 3600Mhz </span> <span class=\"_ _a4\"> </span>8 <span class=\"_ _a9\"> </span>6 <span class=\"_ _37\"> </span></span>2020<span class=\"ls1 ws0\">-</span>2035<span class=\"ls1 ws0\"> <span class=\"_ _49\"> </span><span class=\"ls114 ws164\">avance+<span class=\"_ _13\"/>annuel<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfd ws14b\">10</span>-</span>20Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>895<span class=\"ls1 ws0\"> </span>684<span class=\"ls1 ws0\"> </span>La <span class=\"lsd3 ws118\">premi\u00e8re<span class=\"_ _1\"/> phase d<span class=\"_ _1\"/>e la ven<span class=\"_ _1\"/>te aux<span class=\"_ _1\"/> ench\u00e8res d<span class=\"_ _1\"/>u spec<span class=\"_ _1\"/>tre, orga<span class=\"_ _1\"/>nis\u00e9e pa<span class=\"_ _7\"/>r<span class=\"_ _13\"/> l'auto<span class=\"_ _1\"/>rit\u00e9 de r<span class=\"_ _1\"/>\u00e9gulatio<span class=\"_ _1\"/>n IBPT, <span class=\"_ _1\"/>s'est term<span class=\"_ _1\"/>in\u00e9e le 2<span class=\"_ _1\"/>0 juin 20<span class=\"_ _1\"/><span class=\"lscf ws113\">22. Proximus a </span></span>acquis des droits <span class=\"_ _1\"/>substantiels sur le spectre dan<span class=\"_ _1\"/>s les bandes 900 M<span class=\"_ _1\"/>Hz, 1800 MHz et<span class=\"_ _1\"/> 2100 MHz, ainsi que dan<span class=\"_ _1\"/>s les band<span class=\"lsce ws10f\">es 700 MHz e<span class=\"_ _1\"/>t 3600 MHz </span>nouvell<span class=\"_ _1\"/>ement m<span class=\"_ _1\"/>ises aux en<span class=\"_ _7\"/>ch\u00e8res, essent<span class=\"_ _1\"/>ielles pou<span class=\"_ _1\"/>r un d\u00e9p<span class=\"_ _1\"/>loiemen<span class=\"_ _1\"/>t 5G \u00e0 g<span class=\"_ _1\"/>rande \u00e9<span class=\"_ _1\"/>chelle. C<span class=\"_ _7\"/>es<span class=\"_ _13\"/> licen<span class=\"_ _1\"/>ces d'<span class=\"_ _1\"/>utilisation<span class=\"_ _1\"/> du spe<span class=\"_ _1\"/>ctre <span class=\"lsd4 ws94\">repr\u00e9s<span class=\"_ _13\"/>ent<span class=\"_ _13\"/>ent<span class=\"_ _13\"/> un </span>investissement total de<span class=\"_ _1\"/> 491 millions d'euros po<span class=\"_ _1\"/>ur une p\u00e9riode de 20<span class=\"_ _1\"/> ans (18 ans pou<span class=\"_ _1\"/>r la bande 3600 <span class=\"_ _1\"/>MHz), qui est comptabilis\u00e9 comm<span class=\"_ _1\"/>e une immobilisation incorporelle et payable par versements annuels sur la m\u00eame p\u00e9riode. En plus de ce paquet de s<span class=\"_ _13\"/>pectre, Proximus <span class=\"ws110\">a obtenu le 20 </span>juillet 2022 45 Mhz de spectre<span class=\"_ _1\"/> dans la bande 1400 MHz pou<span class=\"_ _1\"/>r un investisse<span class=\"lscf ws110\">ment total d<span class=\"_ _1\"/>e 109 millions EU<span class=\"_ _1\"/>R pour une p\u00e9riode de<span class=\"_ _1\"/> 20 ans.<span class=\"ls1 ws0\"> </span></span>Les immo<span class=\"_ _1\"/>bilisatio<span class=\"_ _1\"/>ns inco<span class=\"_ _1\"/>rporelles <span class=\"_ _1\"/>acquises<span class=\"_ _1\"/> dans le<span class=\"_ _1\"/> cadre d<span class=\"_ _1\"/>e regrou<span class=\"_ _1\"/>pements d<span class=\"_ _1\"/>\u2019entrep<span class=\"_ _1\"/>rises co<span class=\"_ _1\"/>ncernent<span class=\"_ _1\"/> des <span class=\"_ _1\"/>client\u00e8l<span class=\"_ _1\"/>es, des ma<span class=\"_ _1\"/>rques e<span class=\"_ _1\"/>t des brev<span class=\"_ _1\"/>ets reconnus principalement \u00e0 la suite de l\u2019allocation d<span class=\"_ _1\"/>u p<span class=\"lscf ws110\">rix d\u2019acquisition r\u00e9al<span class=\"_ _1\"/>is\u00e9e lors de l\u2019acquisition du<span class=\"_ _1\"/> contr\u00f4le de <span class=\"_ _1\"/>BICS et de TeleSign pa<span class=\"_ _1\"/>r le Groupe. </span>A la suite du reg<span class=\"_ _1\"/>roupement d\u2019entreprises av<span class=\"_ _1\"/>ec Mobile Vikings en 202<span class=\"_ _1\"/>1, le Groupe a reconn<span class=\"_ _1\"/>u la juste valeur <span class=\"_ _1\"/>de la client\u00e8le et de la<span class=\"_ _1\"/> marque \u00e0 27 millions EUR.<span class=\"ls1 ws0\"> </span>En 2022, le Group<span class=\"_ _1\"/>e a acquis des d<span class=\"_ _1\"/>roits TV pour un mon<span class=\"_ _1\"/>tant de 156 <span class=\"_ _1\"/>millions EUR qui comprennen<span class=\"_ _1\"/>t principalement des d<span class=\"_ _1\"/>roits de di<span class=\"lsd1 ws114\">ffusion. En juillet </span>2020, Proximus et <span class=\"_ _1\"/>Eleven ont conclu un a<span class=\"_ _1\"/>ccord en vertu <span class=\"_ _1\"/>duquel Proximus a ac<span class=\"_ _1\"/>quis le droit de diffus<span class=\"_ _1\"/>er les cha\u00eene<span class=\"lsd3 ws123\">s Eleven<span class=\"_ _1\"/>\u2019s Pro League<span class=\"_ _1\"/> \u00e0 ses clients </span>(nationa<span class=\"_ _1\"/>l). Le con<span class=\"_ _7\"/>tr<span class=\"_ _13\"/>at a <span class=\"_ _1\"/>\u00e9t\u00e9 concl<span class=\"_ _1\"/>u pou<span class=\"_ _1\"/>r une du<span class=\"_ _1\"/>r\u00e9e de 5 a<span class=\"_ _1\"/>ns. Le co<span class=\"_ _1\"/>ntrat av<span class=\"_ _1\"/>ec Elev<span class=\"_ _1\"/>en conc<span class=\"_ _1\"/>ernant l<span class=\"_ _1\"/>es \u00e9v\u00e8nem<span class=\"_ _1\"/>ents int<span class=\"_ _1\"/>ernationa<span class=\"_ _1\"/>ux <span class=\"lscf ws110\">de footba<span class=\"_ _1\"/>ll a \u00e9t\u00e9 </span>\u00e9tendu jusqu\u2019en 202<span class=\"_ _1\"/>5. Les chiffres de 2021<span class=\"_ _1\"/> pour les droits de diff<span class=\"_ _1\"/>usion ont \u00e9t\u00e9 retrait\u00e9s <span class=\"_ _1\"/>parce \u00e0 la suite <span class=\"_ _1\"/>du changement des r\u00e8gles<span class=\"_ _1\"/> d\u2019\u00e9valuation du Groupe qui consistent d\u00e9<span class=\"_ _1\"/>sormais \u00e0 capitali<span class=\"_ _1\"/>ser les droits de diffus<span class=\"_ _1\"/>ion du football et d'aut<span class=\"_ _1\"/>res droits de diff<span class=\"_ _1\"/>usion pluri<span class=\"ls1 ws0\">-</span>saisonniers pour<span class=\"_ _1\"/> la dur\u00e9e totale du contrat<span class=\"ls1 ws0\"> (v<span class=\"lsda ws114\">oir</span> <span class=\"lsf7 ws146\">not<span class=\"_ _13\"/>e<span class=\"_ _13\"/> 2<span class=\"_ _13\"/>).</span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-84-2": {
   "value": "Annexe<span class=\"ls1 ws0\"> <span class=\"ls119 ws173\">5. <span class=\"_ _13\"/>Immobili<span class=\"_ _13\"/>satio<span class=\"_ _13\"/>ns co<span class=\"_ _13\"/>rporell<span class=\"_ _13\"/>es</span> </span>Autre<span class=\"_ _13\"/>s immobilisa<span class=\"_ _13\"/>tions Terra<span class=\"_ _13\"/>ins e<span class=\"_ _13\"/>t R\u00e9sea<span class=\"_ _13\"/>u p<span class=\"_ _13\"/>our R\u00e9sea<span class=\"_ _13\"/>u Equ<span class=\"_ _13\"/>ipemen<span class=\"_ _13\"/>t corpor<span class=\"_ _13\"/>elle<span class=\"_ _13\"/>s et (en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>constru<span class=\"_ _13\"/>c<span class=\"ls1 ws0\">-</span>R\u00e9sea<span class=\"_ _13\"/>u fi<span class=\"_ _13\"/>xe<span class=\"ls1 ws0\"> </span>servi<span class=\"_ _13\"/>ces Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>mobile<span class=\"ls1 ws0\"> </span>techni<span class=\"_ _13\"/>que<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>immobilisa<span class=\"_ _13\"/>tions tions<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>conv<span class=\"_ _13\"/>ergen<span class=\"_ _13\"/>ts<span class=\"ls1 ws0\"> </span>en cour<span class=\"_ _13\"/>s d<span class=\"_ _13\"/>e constru<span class=\"_ _13\"/>ction<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Valeu<span class=\"_ _13\"/>r <span class=\"ls101 ws16f\">d'acquisition<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>538<span class=\"ls1 ws0\"> </span>8.634<span class=\"ls1 ws0\"> </span>1.453<span class=\"ls1 ws0\"> </span>43<span class=\"ls1 ws0\"> </span>1.553<span class=\"ls1 ws0\"> </span>270<span class=\"ls1 ws0\"> </span>12.490<span class=\"ls1 ws0\"> </span>Acquisitions <span class=\"_ _18b\"> </span>6 <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">553</span> <span class=\"_ _dc\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _77\"> </span>6 <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _3a\"> </span>9 <span class=\"_ _64\"> </span><span class=\"ls100 ws14e\">756</span> Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _5c\"> </span>-1<span class=\"_ _6f\"> </span>0 </span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _81\"> </span>-<span class=\"_ _13\"/>3<span class=\"_ _37\"> </span>-<span class=\"lsfc ws14a\">95<span class=\"_ _3e\"> </span></span>-5<span class=\"_ _9b\"> </span>-1<span class=\"_ _64\"> </span>-<span class=\"ls100 ws14e\">303<span class=\"_ _a2\"> </span></span>-<span class=\"_ _13\"/>2<span class=\"_ _40\"> </span>-<span class=\"lsfe ws14d\">407</span></span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _3e\"> </span>-1<span class=\"_ _a3\"> </span>6 <span class=\"_ _e1\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _78\"> </span></span>-<span class=\"lsff ws148\">10<span class=\"_ _10e\"> </span></span>-<span class=\"lsff ws148\">12<span class=\"_ _60\"> </span></span>-<span class=\"ls100 ws14e\">27</span></span>Ecarts d<span class=\"_ _1\"/>e <span class=\"ls111 ws14c\">conve<span class=\"_ _13\"/>rsion<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18c\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _52\"> </span>0 <span class=\"_ _75\"> </span>1 </span></span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>541<span class=\"ls1 ws0\"> </span>9.09<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>1.535<span class=\"ls1 ws0\"> </span>37<span class=\"ls1 ws0\"> </span>1.342<span class=\"ls1 ws0\"> </span>265<span class=\"ls1 ws0\"> </span>12.<span class=\"_ _13\"/>812<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Acquisitions <span class=\"_ _18b\"> </span>6 <span class=\"_ _dc\"> </span><span class=\"lsfc ws14a\">682</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span>3 <span class=\"_ _6f\"> </span><span class=\"ls116 ws167\">85</span> <span class=\"_ _41\"> </span><span class=\"lsff ws148\">13<span class=\"_ _13\"/></span> <span class=\"_ _3e\"> </span><span class=\"lsfc ws14a\">891</span> D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _116\"> </span>-<span class=\"lsff ws148\">18<span class=\"_ _bf\"> </span></span>-<span class=\"ls10f ws16c\">446</span> <span class=\"_ _47\"> </span>-<span class=\"lsff ws148\">158<span class=\"_ _40\"> </span></span>0 <span class=\"_ _fb\"> </span>-<span class=\"ls116 ws167\">88<span class=\"_ _a2\"> </span></span>-<span class=\"lsff ws148\">10<span class=\"_ _dc\"> </span></span>-<span class=\"ls100 ws14e\">720</span></span>Class\u00e9 comme d\u00e9tenu en vue de la vente -<span class=\"lsfc ws14a\">364<span class=\"_ _76\"> </span></span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _fb\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span>-<span class=\"lsff ws148\">18<span class=\"_ _e5\"> </span></span>0 <span class=\"_ _39\"> </span>-<span class=\"ls100 ws14e\">38<span class=\"_ _13\"/>3</span>(*)<span class=\"ls1 ws0\"> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _10f\"> </span>4 <span class=\"_ _e5\"> </span>-5<span class=\"_ _56\"> </span>-2</span>Ecarts d<span class=\"_ _1\"/>e conversi<span class=\"_ _1\"/>on<span class=\"ls1 ws0\"> <span class=\"_ _18c\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _52\"> </span>0 <span class=\"_ _75\"> </span>1 </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>166<span class=\"ls1 ws0\"> </span>9.327<span class=\"ls1 ws0\"> </span>1.477<span class=\"ls1 ws0\"> </span>40<span class=\"ls1 ws0\"> </span>1.325<span class=\"ls1 ws0\"> </span>263<span class=\"ls1 ws0\"> </span>12.5<span class=\"_ _13\"/>99<span class=\"ls1 ws0\"> </span>Amortissements et pertes de valeur cumul\u00e9s<span class=\"ls1 ws0\"> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>-<span class=\"ls100 ws14e\">322</span> -<span class=\"lsfc ws14a\">6.409</span> -<span class=\"lsfe ws14d\">1.101</span> -<span class=\"ls117 ws170\">21</span> -<span class=\"lsff ws148\">1.2<span class=\"_ _13\"/>29</span> -<span class=\"ls100 ws14e\">238</span> -<span class=\"ls100 ws14e\">9.320</span> Charg<span class=\"_ _13\"/>e d'amortis<span class=\"_ _13\"/>sement de l'<span class=\"_ _13\"/>ann\u00e9e<span class=\"ws0\"> <span class=\"_ _40\"> </span>-<span class=\"lsff ws148\">17<span class=\"_ _a1\"> </span></span>-<span class=\"ls100 ws14e\">321<span class=\"_ _ba\"> </span></span>-<span class=\"lsff ws148\">141<span class=\"_ _d6\"> </span></span>-6 <span class=\"_ _60\"> </span>-<span class=\"lsff ws148\">122<span class=\"_ _3c\"> </span></span>-7<span class=\"_ _3e\"> </span>-<span class=\"lsff ws148\">614</span></span>Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _75\"> </span>-1<span class=\"_ _52\"> </span>0 <span class=\"_ _a3\"> </span>-1</span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _18d\"> </span>2 <span class=\"_ _40\"> </span><span class=\"lsfc ws14a\">95<span class=\"_ _13\"/></span> <span class=\"_ _64\"> </span>5 <span class=\"_ _a3\"> </span>1 <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">304</span> <span class=\"_ _41\"> </span>2 <span class=\"_ _cb\"> </span><span class=\"lsfe ws14d\">408</span> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _64\"> </span>1 <span class=\"_ _a4\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span>2 <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">24</span> <span class=\"_ _133\"> </span>0 <span class=\"_ _a4\"> </span><span class=\"ls100 ws14e\">27</span> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">337</span> -<span class=\"lsfc ws14a\">6.634</span> -<span class=\"ls100 ws14e\">1.237</span> -<span class=\"ls100 ws14e\">24</span> -<span class=\"lsfe ws14d\">1.025</span> -<span class=\"ls100 ws14e\">244</span> -<span class=\"lsfc ws14a\">9.500</span> Charg<span class=\"_ _13\"/>e d'amortis<span class=\"_ _13\"/>sement de l'<span class=\"_ _13\"/>ann\u00e9e<span class=\"ws0\"> <span class=\"_ _cb\"> </span>-9 <span class=\"_ _ba\"> </span>-<span class=\"ls100 ws14e\">335<span class=\"_ _bf\"> </span></span>-<span class=\"lsff ws148\">103<span class=\"_ _37\"> </span></span>-4<span class=\"_ _78\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _13\"/>1<span class=\"_ _3a\"> </span></span>-7<span class=\"_ _40\"> </span>-<span class=\"lsfc ws14a\">5<span class=\"_ _13\"/>69</span></span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _81\"> </span><span class=\"lsff ws148\">16</span> <span class=\"_ _d9\"> </span><span class=\"ls10f ws16c\">449</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">158<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span>0 <span class=\"_ _43\"> </span><span class=\"ls116 ws167\">84</span> <span class=\"_ _3a\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span><span class=\"lsff ws148\">717<span class=\"_ _13\"/></span> </span>Class\u00e9 comme d\u00e9tenu en vue de la vente 272<span class=\"ls1 ws0\"> <span class=\"_ _37\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _6f\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _e5\"> </span>0 <span class=\"_ _77\"> </span></span>284<span class=\"ls1 ws0\"> </span>(*)<span class=\"ls1 ws0\"> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _52\"> </span>0 <span class=\"_ _75\"> </span>1 </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>-<span class=\"ls115 ws16d\">59</span> -<span class=\"lsfc ws14a\">6.51<span class=\"_ _13\"/>9</span> -<span class=\"lsff ws148\">1.18<span class=\"_ _13\"/>2</span> -<span class=\"ls100 ws14e\">28</span> -<span class=\"lsfe ws14d\">1.040</span> -<span class=\"ls100 ws14e\">240</span> -<span class=\"lsfc ws14a\">9.068</span> Valeur nette comptable au 31 d\u00e9cemb<span class=\"_ _13\"/>re 204<span class=\"ls1 ws0\"> </span>2.457<span class=\"ls1 ws0\"> </span>298<span class=\"ls1 ws0\"> </span>13<span class=\"ls1 ws0\"> </span>316<span class=\"ls1 ws0\"> </span>22<span class=\"ls1 ws0\"> </span>3.311<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>Valeur nette comptable au 31 d\u00e9cemb<span class=\"_ _13\"/>re 107<span class=\"ls1 ws0\"> </span>2.808<span class=\"ls1 ws0\"> </span>295<span class=\"ls1 ws0\"> </span>12<span class=\"ls1 ws0\"> </span>286<span class=\"ls1 ws0\"> </span>23<span class=\"ls1 ws0\"> </span>3.531<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>(*) voir annexe 16<span class=\"_ _13\"/><span class=\"ws0\"> </span>Les immobilisations corporelles on<span class=\"_ _1\"/>t augment\u00e9 de 220 millions EUR po<span class=\"_ _1\"/>ur atteindre 3.531 millions EUR. Cette hausse e<span class=\"_ _1\"/>st principalement due \u00e0 la forte mont\u00e9e en pui<span class=\"_ _1\"/>ssance du d\u00e9pl<span class=\"_ _1\"/>oiement de la fibre, le d<span class=\"_ _1\"/>\u00e9but de la consolidat<span class=\"_ _1\"/>ion et de la modern<span class=\"_ _1\"/>isation du r\u00e9seau mob<span class=\"_ _1\"/>ile soutenant les ambitions<span class=\"_ _1\"/> de croissance et d\u2019<span class=\"_ _1\"/>efficacit\u00e9 du <span class=\"ws118\">Groupe.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022, la valeur co<span class=\"_ _1\"/>mptable brute des immob<span class=\"_ _1\"/>ilisations corporelles totalemen<span class=\"_ _1\"/>t amorties encore ut<span class=\"_ _1\"/>ilis\u00e9s s\u2019\u00e9l\u00e8ve \u00e0 <span class=\"lsd1 ws119\">6.709 millions EUR. </span>Il est \u00e0<span class=\"_ _1\"/> noter qu<span class=\"_ _1\"/>e la maj<span class=\"_ _1\"/>eure pa<span class=\"_ _1\"/>rtie est<span class=\"_ _1\"/> li\u00e9e aux<span class=\"_ _1\"/> \u00e9quipem<span class=\"_ _1\"/>ents t<span class=\"_ _1\"/>echniqu<span class=\"_ _1\"/>es et de <span class=\"_ _1\"/>r\u00e9seau.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-86-2": {
   "value": "Annexe 6. Locati<span class=\"ls10c ws172\">ons </span>Le Groupe loue d<span class=\"_ _1\"/>iff\u00e9rents actifs qui inclu<span class=\"_ _1\"/>ent des b\u00e2timents (bur<span class=\"_ _1\"/>eaux, magasins, pi\u00e8ces te<span class=\"_ _1\"/>chniques\u2026), des sites pour l<span class=\"_ _1\"/>e mobile<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">(de<span class=\"_ _13\"/>s i<span class=\"_ _13\"/>nfr<span class=\"_ _13\"/>as<span class=\"_ _13\"/>tr<span class=\"_ _13\"/>uct<span class=\"_ _13\"/>ure<span class=\"_ _13\"/>s </span></span>pour installer des \u00e9qu<span class=\"_ _1\"/>ipements de communic<span class=\"_ _1\"/>ation mobile) et de<span class=\"_ _1\"/>s v\u00e9hicules (direction, utilitaire et<span class=\"_ _1\"/> v\u00e9los<span class=\"lsd3 ws118\">). Ces l<span class=\"_ _1\"/>ocations g<span class=\"_ _7\"/>\u00e9n\u00e9ralement<span class=\"_ _1\"/> ont des du<span class=\"_ _1\"/>r\u00e9es </span>de c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/>at c<span class=\"_ _13\"/>ompr<span class=\"_ _13\"/>ises<span class=\"_ _13\"/> ent<span class=\"_ _13\"/>re 4 et<span class=\"_ _13\"/> 15 ann<span class=\"_ _13\"/>\u00e9es<span class=\"_ _13\"/>. La d<span class=\"_ _13\"/>ur\u00e9e<span class=\"_ _13\"/> moy<span class=\"_ _13\"/>enne<span class=\"_ _13\"/> de lo<span class=\"_ _13\"/>cati<span class=\"_ _13\"/>on es<span class=\"_ _13\"/>t de 9<span class=\"_ _13\"/> an<span class=\"_ _13\"/>n\u00e9es.<span class=\"ls1 ws0\"> </span>La va<span class=\"_ _13\"/>leur net<span class=\"_ _13\"/>te comp<span class=\"_ _13\"/>ta<span class=\"_ _13\"/>ble d<span class=\"_ _13\"/>es actif<span class=\"_ _13\"/>s au<span class=\"_ _13\"/> titr<span class=\"_ _13\"/>e du dr<span class=\"_ _13\"/>oit d'u<span class=\"_ _13\"/>tilisa<span class=\"_ _13\"/>tion<span class=\"_ _13\"/> recon<span class=\"_ _13\"/>nu<span class=\"_ _13\"/>s et les m<span class=\"_ _13\"/>ouve<span class=\"_ _13\"/>men<span class=\"_ _13\"/>ts de la<span class=\"_ _13\"/> p\u00e9r<span class=\"_ _13\"/>iod<span class=\"_ _13\"/>e sont pr<span class=\"_ _13\"/>\u00e9s<span class=\"_ _13\"/>ent<span class=\"lsfa ws174\">\u00e9s ci<span class=\"_ _13\"/><span class=\"ls1 ws0\">-</span><span class=\"ws149\">dess<span class=\"_ _13\"/>ous:<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _18e\"> </span><span class=\"lsfa ws149\">B\u00e2tim<span class=\"_ _13\"/>ent<span class=\"_ _13\"/>s</span> <span class=\"_ _a8\"> </span></span>Sites mobil<span class=\"_ _13\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _d7\"> </span><span class=\"ls10e ws162\">V\u00e9hicu<span class=\"_ _13\"/>les<span class=\"_ _13\"/></span> <span class=\"_ _b9\"> </span><span class=\"ls10e ws162\">Autr<span class=\"_ _13\"/>es<span class=\"_ _13\"/></span> <span class=\"_ _49\"> </span><span class=\"ls10e ws162\">Total<span class=\"_ _13\"/></span> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>145<span class=\"ls1 ws0\"> </span>91<span class=\"ls1 ws0\"> </span>45<span class=\"ls1 ws0\"> </span>4 285<span class=\"ls1 ws0\"> </span>Nouveaux contrats<span class=\"ls1 ws0\"> <span class=\"_ _18f\"> </span>5 <span class=\"_ _3b\"> </span>6 <span class=\"_ _75\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _75\"> </span>2 <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">34</span> </span>Dotation aux amortis<span class=\"_ _13\"/>sements<span class=\"ws0\"> <span class=\"_ _190\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _64\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls100 ws14e\">33<span class=\"_ _64\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls100 ws14e\">22<span class=\"_ _6c\"> </span></span>0 <span class=\"_ _fb\"> </span>-<span class=\"ls116 ws167\">80</span></span>Modifications/ suppressions/<span class=\"_ _1\"/>r\u00e9\u00e9valuati<span class=\"_ _1\"/>on du con<span class=\"_ _1\"/>trat<span class=\"ls1 ws0\"> <span class=\"_ _167\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _f9\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _a3\"> </span>-1<span class=\"_ _32\"> </span>0 <span class=\"_ _43\"> </span><span class=\"ls100 ws14e\">34</span> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>135<span class=\"ls1 ws0\"> </span>89<span class=\"ls1 ws0\"> </span>43<span class=\"ls1 ws0\"> </span>7 274<span class=\"ls1 ws0\"> </span>Nouveaux contrats<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span><span class=\"lsff ws148\">12<span class=\"_ _13\"/></span> <span class=\"_ _75\"> </span>8 <span class=\"_ _43\"> </span><span class=\"ls100 ws14e\">24<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _fb\"> </span><span class=\"lsfc ws14a\">63</span> </span>Dotation aux amortis<span class=\"_ _13\"/>sements<span class=\"ws0\"> <span class=\"_ _190\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _77\"> </span></span>-<span class=\"ls100 ws14e\">30<span class=\"_ _77\"> </span></span>-<span class=\"ls100 ws14e\">25<span class=\"_ _a4\"> </span></span>-4<span class=\"_ _fb\"> </span>-<span class=\"ls116 ws167\">84</span></span>Modif<span class=\"_ _1\"/>ication<span class=\"_ _1\"/>s/ suppressio<span class=\"_ _1\"/>ns/r\u00e9\u00e9va<span class=\"_ _1\"/>luation du<span class=\"_ _1\"/> contrat<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>4<span class=\"_ _13\"/> <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _a4\"> </span>-1<span class=\"_ _30\"> </span>-3<span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">25</span> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls100 ws164\">d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span></span>126<span class=\"ls1 ws0\"> </span>91<span class=\"ls1 ws0\"> </span>41<span class=\"ls1 ws0\"> </span>20<span class=\"ls1 ws0\"> </span>277<span class=\"ls1 ws0\"> </span>En 2021, les contrats relatifs aux s<span class=\"_ _1\"/>ites mobiles continuent d'\u00eatre prolong\u00e9s. En raison d<span class=\"_ _1\"/>u processus de num\u00e9risation, le nomb<span class=\"_ _1\"/><span class=\"lsd5 ws129\">re<span class=\"_ _13\"/> de<span class=\"_ _13\"/> magas<span class=\"_ _13\"/>i<span class=\"_ _13\"/>ns a<span class=\"_ _13\"/> </span>encore diminu\u00e9, tandis<span class=\"_ _1\"/> que d'autres contrats d<span class=\"_ _1\"/>e construction ont \u00e9<span class=\"_ _1\"/>t\u00e9 prolong\u00e9s. Les contrats de<span class=\"_ _1\"/> voitures ne sont g\u00e9n<span class=\"_ _1\"/>\u00e9ralement pas prolo<span class=\"_ _1\"/>ng\u00e9s mais remplac\u00e9s par de nouv<span class=\"_ _1\"/>eaux contrats.<span class=\"ls1 ws0\"> </span>En 2022, nous avon<span class=\"_ _1\"/>s constat\u00e9 les m\u00eames t<span class=\"_ _1\"/>endances. Cependant, da<span class=\"_ _1\"/>ns le m\u00eame temps, de<span class=\"_ _1\"/>ux nouveaux groupe<span class=\"_ _1\"/>s d'actifs ont \u00e9merg<span class=\"_ _1\"/>\u00e9 : <span class=\"lsd1 ws119\">les v\u00e9los </span>d'une part et l'infrastr<span class=\"_ _1\"/>ucture <span class=\"ls1 ws0\">\u00ab<span class=\"ff51\"> </span><span class=\"lsd5 ws94\">cl<span class=\"_ _13\"/>oud</span><span class=\"ff51\"> <span class=\"_ _13\"/></span>\u00bb </span>issue de not<span class=\"_ _1\"/>re partenariat avec HC<span class=\"_ _1\"/>L d'autre part. Les v\u00e9los<span class=\"_ _1\"/> (repr\u00e9sentant 1% des<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">chiffres<span class=\"_ _1\"/> de la flotte) sont des </span></span>locations optionnelles po<span class=\"_ _1\"/>ur les employ\u00e9s r\u00e9pondan<span class=\"_ _1\"/>t \u00e0 des crit\u00e8res sp<span class=\"_ _1\"/>\u00e9cifiques (comme opter pou<span class=\"_ _1\"/>r une voiture de fo<span class=\"_ _1\"/>nction \u00e9lectrique ou h<span class=\"_ _1\"/>ybride).<span class=\"ls1 ws0\"> </span>Partena<span class=\"_ _13\"/>riat avec<span class=\"_ _13\"/> HCL technolog<span class=\"_ _13\"/>ies<span class=\"ls1 ws0\"> </span>En 2021, Proximu<span class=\"_ _1\"/>s a conclu un partenariat av<span class=\"_ _1\"/>e<span class=\"lsd3 ws118\">c HCL <span class=\"_ _1\"/>Technolo<span class=\"_ _1\"/>gies, <span class=\"_ _1\"/>en vertu d<span class=\"_ _1\"/>uquel c<span class=\"_ _1\"/>ette soci\u00e9<span class=\"_ _1\"/>t\u00e9 assu<span class=\"_ _7\"/>r<span class=\"_ _13\"/>e l'exp<span class=\"_ _1\"/>loitation<span class=\"_ _1\"/> et la m<span class=\"_ _1\"/>aintenan<span class=\"_ _1\"/>ce de </span>l'infrastructure de cloud<span class=\"_ _1\"/> priv\u00e9 de Proximus. L<span class=\"_ _1\"/>e partenariat pr\u00e9voit un<span class=\"_ _1\"/>e phase de tran<span class=\"_ _1\"/>sition, qui a d\u00e9but\u00e9 <span class=\"_ _1\"/>en octobre 2021 et <span class=\"lsd3 ws118\">s'<span class=\"_ _1\"/>est achev<span class=\"_ _1\"/>\u00e9e en f<span class=\"_ _1\"/>\u00e9vrier </span>2022.<span class=\"ls1 ws0\"> </span>HCL et <span class=\"lscf ws110\">Proximus ont co<span class=\"_ _1\"/>nclu un accord d<span class=\"_ _1\"/>e financement d'actif<span class=\"_ _1\"/>s (montant nominal de 6<span class=\"_ _1\"/>5 millions d'euro<span class=\"_ _1\"/>s) pour l'infrastructure qui<span class=\"_ _1\"/> rest<span class=\"lsd1 ws114\">e dans les </span></span>centres de donn\u00e9es <span class=\"_ _1\"/>de Proximus et sous le<span class=\"_ _1\"/> contr\u00f4le de Proximus<span class=\"_ _1\"/>. Au 31 d\u00e9cembre 2022, l<span class=\"_ _1\"/>a valeur com<span class=\"_ _1\"/>ptable est de 50 mill<span class=\"_ _1\"/>i<span class=\"lsd1 ws114\">ons d'euros (voir la </span>note 5, \"<span class=\"_ _1\"/>\u00c9quipem<span class=\"_ _1\"/>ent techn<span class=\"_ _7\"/>ique\").<span class=\"ls1 ws0\"> </span>La nouvelle infrastruc<span class=\"_ _1\"/>ture cloud qui a <span class=\"_ _1\"/>\u00e9t\u00e9 achet\u00e9e par HCL (mo<span class=\"_ _1\"/>ntant nominal de 1<span class=\"_ _1\"/>8 millions) et utilis\u00e9<span class=\"_ _1\"/>e par elle dans le ca<span class=\"_ _1\"/>dr<span class=\"ws113\">e du partenariat, a \u00e9t<span class=\"_ _13\"/>\u00e9 </span>qualifi\u00e9e de location. Au 31<span class=\"_ _1\"/> d\u00e9cembre 2022,<span class=\"_ _1\"/> la valeur<span class=\"ls1 ws0\"> </span>comptable du <span class=\"_ _1\"/>droit d'utilisation est de<span class=\"_ _1\"/> 17 millions d'euros (<span class=\"_ _1\"/>voir \"Autres\" dans le tabl<span class=\"_ _1\"/>eau ci<span class=\"ls1 ws0\">-</span>dessus).<span class=\"ls1 ws0\"> </span>La va<span class=\"_ _13\"/>leur<span class=\"_ _13\"/> net<span class=\"_ _13\"/>te comp<span class=\"_ _13\"/>ta<span class=\"_ _13\"/>ble d<span class=\"_ _13\"/>es ob<span class=\"_ _13\"/>lig<span class=\"_ _13\"/>atio<span class=\"_ _13\"/>ns lo<span class=\"_ _13\"/>cati<span class=\"_ _13\"/>ves (r<span class=\"_ _13\"/>ep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es so<span class=\"_ _13\"/>us le<span class=\"_ _13\"/>s dett<span class=\"_ _13\"/>es e<span class=\"_ _13\"/>t em<span class=\"_ _13\"/>pru<span class=\"_ _13\"/>nts por<span class=\"_ _13\"/>ta<span class=\"_ _13\"/>nt int<span class=\"_ _13\"/>\u00e9r<span class=\"_ _13\"/>\u00eats)<span class=\"_ _13\"/> et le<span class=\"_ _13\"/>s mou<span class=\"_ _13\"/>vem<span class=\"_ _13\"/>ents<span class=\"ls1 ws0\"> </span>d<span class=\"_ _13\"/>e la<span class=\"_ _13\"/> p\u00e9ri<span class=\"_ _13\"/>ode sont pr<span class=\"_ _13\"/>\u00e9s<span class=\"_ _13\"/>ent<span class=\"ws174\">\u00e9s ci<span class=\"_ _13\"/><span class=\"ls1 ws0\">-</span><span class=\"ws149\">d<span class=\"_ _13\"/>essou<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> : </span></span></span>Site<span class=\"_ _13\"/>s Sous<span class=\"ls1 ws0\">-</span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _191\"> </span><span class=\"lsfa ws149\">B\u00e2tim<span class=\"_ _13\"/>ent<span class=\"_ _13\"/>s</span> </span>V\u00e9hicu<span class=\"_ _13\"/>les<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _d8\"> </span></span>Autre<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>mobiles<span class=\"ls1 ws0\"> </span>locatio<span class=\"_ _13\"/>ns<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>144<span class=\"ls1 ws0\"> </span>83<span class=\"ls1 ws0\"> </span>44<span class=\"ls1 ws0\"> </span>5 8 284<span class=\"ls1 ws0\"> </span>Nouveaux contrats<span class=\"ls1 ws0\"> <span class=\"_ _192\"> </span>5 <span class=\"_ _78\"> </span>6 <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _ca\"> </span>2 <span class=\"_ _dc\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">34</span> </span>Modif<span class=\"_ _1\"/>ication<span class=\"_ _1\"/>s/ suppressio<span class=\"_ _1\"/>ns/r\u00e9\u00e9va<span class=\"_ _1\"/>luation du<span class=\"_ _1\"/> contrat<span class=\"ls1 ws0\"> <span class=\"_ _117\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">24</span> <span class=\"_ _d6\"> </span>1 <span class=\"_ _da\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _37\"> </span>0 <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">35</span> </span>Charg<span class=\"_ _13\"/>e <span class=\"ls1 ws0\">d'int\u00e9r\u00eat<span class=\"_ _13\"/>s <span class=\"_ _168\"> </span>1 <span class=\"_ _74\"> </span>1 <span class=\"_ _60\"> </span>0 <span class=\"_ _76\"> </span>0 <span class=\"_ _76\"> </span>0 <span class=\"_ _60\"> </span>2 </span>Remboursements de capital<span class=\"ls1 ws0\"> <span class=\"_ _193\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _ca\"> </span></span>-<span class=\"ls100 ws14e\">28<span class=\"_ _be\"> </span></span>-<span class=\"ls100 ws14e\">24<span class=\"_ _be\"> </span></span>-3<span class=\"_ _dc\"> </span>0 <span class=\"_ _d9\"> </span>-<span class=\"ls116 ws167\">80</span></span>Remboursements d'int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11f\"> </span>-1<span class=\"_ _cb\"> </span>-1<span class=\"_ _3e\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _76\"> </span>0 <span class=\"_ _dc\"> </span>0 <span class=\"_ _d6\"> </span>-2</span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>134<span class=\"ls1 ws0\"> </span>85<span class=\"ls1 ws0\"> </span>42<span class=\"ls1 ws0\"> </span>5 8 273<span class=\"ls1 ws0\"> </span>Nouveaux contrats<span class=\"ls1 ws0\"> <span class=\"_ _12d\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _60\"> </span>8 <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">24</span> <span class=\"_ _7b\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _d9\"> </span>0 <span class=\"_ _dc\"> </span><span class=\"lsfc ws14a\">63</span> </span>Modif<span class=\"_ _1\"/>ication<span class=\"_ _1\"/>s/ suppressio<span class=\"_ _1\"/>ns/r\u00e9\u00e9va<span class=\"_ _1\"/>luation du<span class=\"_ _1\"/> contrat<span class=\"ls1 ws0\"> <span class=\"_ _125\"> </span>4 <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _37\"> </span>0 <span class=\"_ _ca\"> </span>-1<span class=\"_ _d6\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">25</span> </span>Charge d'int\u00e9r\u00eats<span class=\"ws0\"> <span class=\"_ _168\"> </span>1 <span class=\"_ _74\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _60\"> </span>0 <span class=\"_ _2f\"> </span>0 <span class=\"_ _dc\"> </span>0 <span class=\"_ _3e\"> </span>2 </span>Remboursements de capital<span class=\"ls1 ws0\"> <span class=\"_ _193\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _ca\"> </span></span>-<span class=\"ls100 ws14e\">30<span class=\"_ _be\"> </span></span>-<span class=\"ls100 ws14e\">25<span class=\"_ _45\"> </span></span>-<span class=\"lsff ws148\">10<span class=\"_ _d9\"> </span></span>0 <span class=\"_ _c0\"> </span>-<span class=\"lsfc ws14a\">90</span></span>Remboursements d'int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11f\"> </span>-1<span class=\"_ _cb\"> </span>-1<span class=\"_ _3e\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _76\"> </span>0 <span class=\"_ _dc\"> </span>0 <span class=\"_ _d6\"> </span>-2</span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>126<span class=\"ls1 ws0\"> </span>83<span class=\"ls1 ws0\"> </span>40<span class=\"ls1 ws0\"> </span>13<span class=\"ls1 ws0\"> </span>9 272<span class=\"ls1 ws0\"> </span>Partie \u00e0 co<span class=\"_ _1\"/>urt terme<span class=\"ls1 ws0\"> </span>23<span class=\"ls1 ws0\"> <span class=\"_ _da\"> </span></span>27<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">18<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span>1 <span class=\"_ _d6\"> </span>3 <span class=\"_ _da\"> </span><span class=\"ls110 ws16e\">73</span> </span>Partie \u00e0 lo<span class=\"_ _13\"/>ng terme<span class=\"ws0\"> </span>102<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _ca\"> </span><span class=\"ls100 ws14e\">57</span> <span class=\"_ _ca\"> </span><span class=\"ls100 ws14e\">22</span> <span class=\"_ _9f\"> </span></span>12<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _ca\"> </span>6 <span class=\"_ _c0\"> </span></span>199<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Il n\u2019y a pas de p<span class=\"_ _1\"/>aiements significatif<span class=\"_ _1\"/>s en 2022 relatifs aux loc<span class=\"_ _1\"/>ations dont la date <span class=\"_ _1\"/>de d\u00e9but de location e<span class=\"_ _1\"/>st post\u00e9rieure au 31<span class=\"_ _1\"/> d\u00e9cembr<span class=\"lsce ws10f\">e 2022.<span class=\"ls1 ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _194\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _b3\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Montants re<span class=\"_ _1\"/>connus dans le<span class=\"_ _1\"/> compte de r\u00e9<span class=\"_ _1\"/>sultats<span class=\"ls1 ws0\"> : </span>Amortissement<span class=\"_ _13\"/>s <span class=\"_ _195\"> </span>-<span class=\"ls116 ws167\">80<span class=\"_ _18\"> </span></span>-<span class=\"ls116 ws167\">84</span>Charge d'int\u00e9r\u00eats<span class=\"ws0\"> </span>-2<span class=\"_ _da\"> </span>-2Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">82</span> -<span class=\"ls116 ws167\">86</span> Montant tota<span class=\"_ _1\"/>l de loca<span class=\"_ _1\"/>tion d\u00e9caiss\u00e9<span class=\"_ _1\"/> par le groupe<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Remboursement d'obligations locatives (dans les flux de tr\u00e9sor<span class=\"_ _1\"/>erie de -<span class=\"ls110 ws16e\">7</span>9<span class=\"ls1 ws0\"> <span class=\"_ _ed\"> </span>-<span class=\"lsfc ws14a\">90</span></span>financement)<span class=\"_ _13\"/> Charges d'int\u00e9r\u00eats (dans les flux de tr\u00e9sor<span class=\"_ _1\"/>erie <span class=\"ls1 ws0\">op\u00e9rationnels<span class=\"_ _13\"/>) <span class=\"_ _196\"> </span>-2<span class=\"_ _da\"> </span>-2</span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">82</span> -<span class=\"ls118 ws171\">92</span> Le tab<span class=\"_ _13\"/>leau<span class=\"_ _13\"/> d'\u00e9ch<span class=\"_ _13\"/>\u00e9a<span class=\"_ _13\"/>nc<span class=\"_ _13\"/>e des f<span class=\"_ _13\"/>lux d<span class=\"_ _13\"/>e tr<span class=\"_ _13\"/>\u00e9sor<span class=\"_ _13\"/>erie n<span class=\"_ _13\"/>on a<span class=\"_ _13\"/>ctu<span class=\"_ _13\"/>alis<span class=\"_ _13\"/>\u00e9s a<span class=\"_ _13\"/>ttend<span class=\"_ _13\"/>us p<span class=\"_ _13\"/>ou<span class=\"_ _13\"/>r les d<span class=\"_ _13\"/>ette<span class=\"_ _13\"/>s de <span class=\"_ _13\"/>loca<span class=\"_ _13\"/>tion <span class=\"_ _13\"/>est p<span class=\"_ _13\"/>r\u00e9sen<span class=\"_ _13\"/>t<span class=\"_ _13\"/>\u00e9 ci<span class=\"ls1 ws0\">-</span>d<span class=\"_ _13\"/>esso<span class=\"_ _13\"/>us :<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 31 d<span class=\"_ _13\"/>\u00e9ce<span class=\"_ _13\"/>mbre 2<span class=\"_ _13\"/>02<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> <span class=\"_ _d2\"> </span><span class=\"lsfc ws14a\">2022</span> <span class=\"_ _b9\"> </span><span class=\"lsfc ws14a\">2023<span class=\"_ _13\"/></span> <span class=\"_ _b9\"> </span><span class=\"lsfc ws14a\">2024</span></span>20252026<span class=\"ls1 ws0\"> <span class=\"_ _ec\"> </span></span>2027<span class=\"ls1 ws0\"> <span class=\"_ _9\"> </span></span>2028<span class=\"ls1 ws0\">- <span class=\"_ _13\"/></span>2048Total(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> </span>Paiements de loc<span class=\"_ _13\"/>ation non actualis<span class=\"_ _13\"/>\u00e9s<span class=\"ws0\"> </span>71<span class=\"ls1 ws0\"> </span>54<span class=\"ls1 ws0\"> </span>41<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>16<span class=\"ls1 ws0\"> </span>43<span class=\"ls1 ws0\"> </span>281<span class=\"ls1 ws0\"> </span>Au 31 d<span class=\"_ _13\"/>\u00e9ce<span class=\"_ _13\"/>mbre 2<span class=\"_ _13\"/>022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Paiements de loc<span class=\"_ _13\"/>ation non actualis<span class=\"_ _13\"/>\u00e9s<span class=\"ws0\"> </span>86<span class=\"ls1 ws0\"> </span>50<span class=\"ls1 ws0\"> </span>40<span class=\"ls1 ws0\"> </span>30<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>55<span class=\"ls1 ws0\"> </span>278<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-89-2": {
   "value": "Annexe 7. Co\u00fbts des contrats Les co\u00fbts<span class=\"_ _1\"/> de con<span class=\"_ _1\"/>trat comp<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ennent<span class=\"_ _1\"/> essen<span class=\"_ _1\"/>tiellemen<span class=\"_ _1\"/>t l\u2019actif<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">relatif aux commissions l<span class=\"_ _1\"/>i\u00e9es \u00e0 l\u2019obtention de <span class=\"_ _1\"/>contrats postpaid. C<span class=\"_ _1\"/>es co\u00fbts qui sont </span></span>directem<span class=\"_ _1\"/>ent li\u00e9s <span class=\"_ _1\"/>\u00e0 des <span class=\"_ _1\"/>contrats so<span class=\"_ _7\"/>nt support\u00e9s<span class=\"_ _1\"/> car le G<span class=\"_ _1\"/>roupe ob<span class=\"_ _1\"/>tient l<span class=\"_ _1\"/>e contra<span class=\"_ _1\"/>t et estim<span class=\"_ _1\"/>e qu\u2019il<span class=\"_ _1\"/>s seront <span class=\"_ _1\"/>recouv<span class=\"_ _1\"/>r\u00e9s.<span class=\"ls1 ws0\"> </span>Les co<span class=\"_ _1\"/>\u00fbts des<span class=\"_ _1\"/> contrat<span class=\"_ _1\"/>s comprennent \u00e9galemen<span class=\"_ _1\"/>t les d\u00e9penses activ\u00e9es po<span class=\"_ _1\"/>ur assurer le princi<span class=\"_ _1\"/>pe de correspondance av<span class=\"_ _1\"/>ec les produits. Ces d<span class=\"_ _1\"/>\u00e9penses activ\u00e9<span class=\"lsdd ws125\">es son<span class=\"_ _13\"/>t </span>comptabilis\u00e9es dans le<span class=\"_ _1\"/> compte de r\u00e9sultat au <span class=\"_ _1\"/>m\u00eame rythme qu<span class=\"_ _1\"/>e la comptabilisation du<span class=\"_ _1\"/> produit corresp<span class=\"lsd1 ws11a\">ondant.<span class=\"ls1 ws0\"> </span></span>Pour les commissions l<span class=\"_ _1\"/>i\u00e9es \u00e0 l\u2019obtention de <span class=\"_ _1\"/>contrats mobile prepa<span class=\"_ _1\"/>id, le Groupe applique la<span class=\"_ _1\"/> mesure de si<span class=\"_ _1\"/>mplification pr\u00e9vue da<span class=\"lse6 ws152\">ns l\u2019<span class=\"_ _13\"/>IFR<span class=\"_ _13\"/>S<span class=\"_ _13\"/> 15 qu<span class=\"_ _13\"/>i<span class=\"_ _13\"/> </span>autorise \u00e0 prendre di<span class=\"_ _1\"/>rectement en charge le<span class=\"_ _1\"/>s frais engag\u00e9s en v<span class=\"_ _1\"/>ue de l\u2019obtention du<span class=\"_ _1\"/> contrat si la p\u00e9riode<span class=\"_ _1\"/> d\u2019\u00e9talement aurait <span class=\"_ _1\"/>\u00e9t\u00e9 d\u2019un an ou moins.<span class=\"ls1 ws0\"> </span>L\u2019actif est diff\u00e9r\u00e9 lin\u00e9a<span class=\"_ _1\"/>irement sur 3 ans pou<span class=\"_ _1\"/>r les contrats du seg<span class=\"_ _1\"/>ment r\u00e9sidentiel et sur <span class=\"_ _1\"/>5 ans pour les co<span class=\"_ _1\"/>ntrats du march\u00e9 <span class=\"lsd3 ws118\">d\u2019en<span class=\"_ _1\"/>trepris<span class=\"_ _1\"/>es. L\u2019\u00e9ta<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> </span>de ces charges e<span class=\"_ _1\"/>st comptabilis\u00e9 par nat<span class=\"_ _1\"/>ure parmi les achats<span class=\"_ _1\"/> de <span class=\"lsd3 ws118\">mat\u00e9r<span class=\"_ _1\"/>iel et de s<span class=\"_ _1\"/>ervices l<span class=\"_ _7\"/>i\u00e9s \u00e0 la vent<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span></span>Les mouvements sur les co\u00fbts des contrats en 2022 et 2021 <span class=\"_ _1\"/>sont les suivants :<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span></span>2022<span class=\"ls1 ws0\"> </span>Solde au 1er janvier<span class=\"ls1 ws0\"> </span>108<span class=\"ls1 ws0\"> </span>110<span class=\"ls1 ws0\"> </span>Dimi<span class=\"_ _1\"/>nution / au<span class=\"_ _1\"/>gmentation<span class=\"_ _1\"/> des actif<span class=\"_ _1\"/>s sur contr<span class=\"_ _1\"/>ats relati<span class=\"_ _1\"/>fs aux co<span class=\"_ _1\"/>ntrats exi<span class=\"_ _1\"/>stants dans le bi<span class=\"_ _1\"/>lan d'o<span class=\"_ _1\"/>uverture<span class=\"ls1 ws0\"> </span>Evolution normale<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _197\"> </span>-<span class=\"lsfc ws14a\">66<span class=\"_ _8b\"> </span></span>-<span class=\"lsfc ws14a\">67</span></span>Nouvea<span class=\"_ _1\"/>ux co\u00fbts des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _198\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _29\"> </span><span class=\"lsfc ws14a\">67</span> </span>Solde au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>110<span class=\"ls1 ws0\"> </span>111<span class=\"ls1 ws0\"> </span>La quote<span class=\"ls1 ws0\">-</span>part du solde<span class=\"_ _1\"/> aux 31 d\u00e9cembre 2022<span class=\"_ _1\"/> et 2021 des co\u00fb<span class=\"_ _1\"/>ts des contrats diff<span class=\"_ _1\"/>\u00e9r\u00e9s \u00e0 moins d\u2019un an <span class=\"_ _1\"/>et celle diff\u00e9r\u00e9e \u00e0 plus<span class=\"_ _1\"/> d\u2019an an sont les suivantes<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _199\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span></span>2022<span class=\"ls1 ws0\"> </span></span>Co\u00fbts des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> </span>110<span class=\"ls1 ws0\"> </span>111<span class=\"ls1 ws0\"> </span>Diff\u00e9r\u00e9<span class=\"_ _13\"/> sur 12<span class=\"_ _13\"/> mois<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span><span class=\"ls100 ws14e\">55</span> <span class=\"_ _29\"> </span><span class=\"ls100 ws14e\">56</span> </span>Diff\u00e9r\u00e9 sur plus de 12 mois<span class=\"ls1 ws0\"> <span class=\"_ _19b\"> </span><span class=\"ls100 ws14e\">55</span> <span class=\"_ _29\"> </span><span class=\"ls100 ws14e\">55</span> </span>Annexe 23. Chiffre d\u2019affaires<span class=\"ls1\"> </span>Le chiffre d\u2019affaires co<span class=\"_ _1\"/>rrespond au revenu de<span class=\"_ _1\"/>s contrats clients. Ce <span class=\"_ _1\"/>revenu est g\u00e9n\u00e9r\u00e9 pa<span class=\"_ _1\"/>r le transfert progre<span class=\"_ _1\"/>ssif ou \u00e0 un mom<span class=\"lsd3 ws118\">en<span class=\"_ _1\"/>t pr\u00e9cis<span class=\"_ _1\"/> <span class=\"lscf ws113\">de biens et </span></span>services.Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Chiffre d'affaires net<span class=\"_ _13\"/> reconnu \u00e0 un mome<span class=\"_ _13\"/>nt pr\u00e9cis<span class=\"ws0\"> <span class=\"_ _1c4\"> </span><span class=\"lsfc ws14a\">560</span> <span class=\"_ _cf\"> </span><span class=\"lsfc ws14a\">622</span> </span>Chiffre d'affaires net<span class=\"_ _13\"/> reconnu progres<span class=\"_ _13\"/>sivement<span class=\"ws0\"> <span class=\"_ _1ee\"> </span><span class=\"lsfc ws14a\">4.977</span> <span class=\"_ _33\"> </span><span class=\"ls100 ws14e\">5.231</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>5.537<span class=\"ls1 ws0\"> </span>5.853<span class=\"ls1 ws0\"> </span>La ventilation du chiffre <span class=\"lsd3 ws118\">d\u2019af<span class=\"_ _1\"/>faires est<span class=\"_ _1\"/> r\u00e9alis<span class=\"_ _1\"/>\u00e9e sur ba<span class=\"_ _1\"/>se des ty<span class=\"_ _1\"/>pes de <span class=\"_ _1\"/>biens e<span class=\"_ _1\"/>t service<span class=\"_ _1\"/>s d\u00e9livr\u00e9s,<span class=\"_ _7\"/> les march\u00e9s <span class=\"_ _1\"/>et les ty<span class=\"_ _1\"/>pes de <span class=\"_ _1\"/>clients, <span class=\"_ _1\"/>comme <span class=\"_ _1\"/>repris d<span class=\"lse6 ws12f\">ans </span></span>le tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws11e\">dessou<span class=\"_ _1\"/>s<span class=\"ff4f ls1 ws0\"> </span><span class=\"lsdd ws11b\">: </span></span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Domest<span class=\"_ _13\"/>ic Residential Chiffre <span class=\"_ _13\"/><span class=\"ls10f ws166\">d'affaires du segment Consumer g\u00e9n\u00e9r\u00e9s par les clients X<span class=\"ls1 ws0\">-<span class=\"ls114 ws164\">Play </span></span></span>1.735<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _83\"> </span></span>1.78<span class=\"_ _13\"/>2<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Pr\u00e9pay<span class=\"_ _13\"/>\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _20a\"> </span><span class=\"ls10f ws16c\">44</span> <span class=\"_ _1cf\"> </span><span class=\"ls10f ws16c\">41</span> </span>Terminaux (2)<span class=\"ws0\"> <span class=\"_ _131\"> </span><span class=\"ls100 ws14e\">228</span> <span class=\"_ _7f\"> </span><span class=\"ls100 ws14e\">231<span class=\"_ _13\"/></span> </span>Lux. Telco (3)<span class=\"ls1 ws0\"> <span class=\"_ _20b\"> </span><span class=\"lsff ws148\">125</span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">131</span> </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _20c\"> </span><span class=\"ls100 ws14e\">56</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">56</span> </span>Total residentia<span class=\"_ _13\"/>l<span class=\"ls1 ws0\"> <span class=\"_ _20d\"> </span><span class=\"ls100 ws14e\">2.187</span> <span class=\"_ _8b\"> </span><span class=\"ff4d ls100 ws14e\">2.241</span><span class=\"ff4d\"> </span></span>Business Services (4)<span class=\"ls1 ws0\"> <span class=\"_ _1e2\"> </span><span class=\"lsff ws148\">1.59<span class=\"_ _13\"/>7</span> <span class=\"_ _8b\"> </span><span class=\"lsff ws148\">1.<span class=\"_ _13\"/>587<span class=\"_ _13\"/></span> </span>Produits (5)<span class=\"ls1 ws0\"> <span class=\"_ _20e\"> </span></span><span class=\"ws14e\">236<span class=\"ls1 ws0\"> <span class=\"_ _1c7\"> </span></span>272<span class=\"ls1 ws0\"> </span></span>Lux. Telco (3)<span class=\"ls1 ws0\"> <span class=\"_ _20f\"> </span><span class=\"ls100 ws14e\">24</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">27</span> </span>Total busines<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _210\"> </span><span class=\"lsff ws148\">1.858<span class=\"_ _13\"/></span> <span class=\"_ _53\"> </span><span class=\"lsfe ws14d\">1<span class=\"_ _1\"/>.887<span class=\"ls1 ws0\"> </span></span></span>Wholesale<span class=\"ls1 ws0\"> </span>Services wholesale fixes et mobiles (<span class=\"_ _1\"/>6)<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span> <span class=\"_ _55\"> </span><span class=\"lsff ws148\">140</span> </span>Interco<span class=\"_ _1\"/>nnect (7)<span class=\"ls1 ws0\"> <span class=\"_ _211\"> </span><span class=\"lsff ws148\">164</span> <span class=\"_ _55\"> </span><span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> </span>Total Wholesale<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _212\"> </span><span class=\"ls100 ws14e\">284</span> <span class=\"_ _117\"> </span><span class=\"ls100 ws14e\">280</span> </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>4 <span class=\"_ _126\"> </span>9 Total Dome<span class=\"_ _1\"/>stic<span class=\"ls1 ws0\"> </span>4.333<span class=\"ls1 ws0\"> </span>4.4<span class=\"_ _13\"/>16<span class=\"ls1 ws0\"> </span>BICS<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>997<span class=\"ls1 ws0\"> </span>1.130<span class=\"ls1 ws0\"> </span>TeleSign<span class=\"ls1 ws0\"> </span>326<span class=\"ls1 ws0\"> </span>473<span class=\"ls1 ws0\"> </span>\u00c9limin<span class=\"_ _13\"/>ations -<span class=\"lsff ws148\">120<span class=\"_ _13\"/></span> -<span class=\"lsff ws148\">16<span class=\"_ _13\"/>6</span> Total des revenus nets<span class=\"ls1 ws0\"> </span>5.537<span class=\"ls1 ws0\"> </span>5.853<span class=\"ls1 ws0\"> </span>(1) Revenus des services \u00e0 la client\u00e8le (X<span class=\"ls1 ws0\">-<span class=\"ls114 ws164\">play</span></span>) : Le terme \"Play\" d\u00e9signe un abonnem<span class=\"_ _1\"/>ent \u00e0 un service de t\u00e9l\u00e9phonie fixe, \u00e0 un service d'Internet fixe, \u00e0 un service de t\u00e9l\u00e9vision num\u00e9rique ou \u00e0 un service mobile po<span class=\"_ _1\"/>stpay\u00e9 (cartes mobiles payantes). <span class=\"ls1 ws0\"> </span>Un client 4<span class=\"ws0\">-<span class=\"ls10f ws166\">P<span class=\"_ _13\"/>lay s'abonne aux quatre services. </span>X-<span class=\"ls101 ws14f\">Pla<span class=\"_ _1\"/>y \" est la so<span class=\"_ _1\"/>mme du si<span class=\"_ _1\"/>ngle play (<span class=\"_ _1\"/>1<span class=\"ls1 ws0\">-<span class=\"ls10f ws166\">play) et du multi</span>-<span class=\"lsff ws163\">play (2</span>-<span class=\"_ _13\"/></span>play + 3<span class=\"ls1 ws0\">-</span>play + 4<span class=\"ls1 ws0\">-<span class=\"lsff ws148\">play).</span> </span></span></span>(2) Terminaux : correspo<span class=\"_ _13\"/>nd aux disposit<span class=\"_ _13\"/>ifs pour la voix fixe<span class=\"_ _13\"/>, les donn\u00e9es, le mob<span class=\"_ _13\"/>ile et les<span class=\"_ _13\"/> accessoires connexes<span class=\"_ _13\"/>.  So<span class=\"ls101 ws14f\">nt exclu<span class=\"_ _1\"/>s les PAB<span class=\"_ _1\"/>X, les pr<span class=\"_ _1\"/>oduits </span>informatiques et l<span class=\"_ _13\"/>es CPE TV.<span class=\"ws0\"> </span>(3)<span class=\"_ _1\"/> Luxembourg Te<span class=\"_ _1\"/>lco : y comp<span class=\"_ _1\"/>ris les ser<span class=\"_ _1\"/>vices fixes e<span class=\"_ _1\"/>t mobiles,<span class=\"_ _1\"/> les termi<span class=\"_ _1\"/>naux et <span class=\"_ _1\"/>autres.<span class=\"ls1 ws0\"> </span>(4) Services aux entreprises : corr<span class=\"_ _1\"/>espond aux donn\u00e9es fixes, \u00e0 la voix fixe, au mobile et \u00e0 <span class=\"ls1 ws0\">l'informatique. </span>(5)<span class=\"_ _1\"/> Business Pr<span class=\"_ _1\"/>oducts : cor<span class=\"_ _1\"/>respond \u00e0<span class=\"_ _1\"/> Termina<span class=\"_ _1\"/>ux &amp; IT<span class=\"ls1 ws0\"> </span>(6) Wholesale Fixed &amp; Mobile services compr<span class=\"_ _1\"/>end toutes les<span class=\"_ _13\"/> solutions que Proximus offre a<span class=\"_ _1\"/>ux autres op\u00e9rateurs. Ces services comprennent les services de connectivit<span class=\"_ _13\"/>\u00e9 Internet et de<span class=\"_ _13\"/> donn\u00e9es<span class=\"ws0\"> </span>fixes, la t\u00e9l<span class=\"_ _13\"/>\u00e9phonie fixe et les s<span class=\"_ _13\"/>ervices mobiles<span class=\"_ _13\"/> (y compris MVNO et Roaming<span class=\"_ _13\"/>) (\u00e0 l'exclu<span class=\"_ _13\"/>sion de l'interconnexion).<span class=\"_ _13\"/><span class=\"ws0\"> </span>(7) Interconnexion de gros : pr<span class=\"_ _1\"/>ocessus consistant \u00e0 connecter un r\u00e9seau d'op\u00e9rateur \u00e0 un autre r\u00e9seau d'op\u00e9rateur. Cela permet ensuite aux clients d'un <span class=\"ls1 ws0\"> </span>op\u00e9rateur de communiquer avec les clients d'un autre o<span class=\"_ _1\"/>p\u00e9rateur.  L'interconnexion comprend les services de voix fixe, de voix mo<span class=\"_ _1\"/>bile et de SMS/MMS mobile. Les r\u00e9su<span class=\"_ _1\"/>ltats de 2<span class=\"_ _1\"/>021 o<span class=\"_ _1\"/>nt \u00e9t\u00e9 ada<span class=\"_ _7\"/>pt\u00e9s au pilotag<span class=\"_ _1\"/>e orga<span class=\"_ _1\"/>nisationn<span class=\"_ _1\"/>el de l'<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>se en janv<span class=\"_ _7\"/>i<span class=\"_ _13\"/>er 2022<span class=\"_ _1\"/>. Les <span class=\"_ _1\"/>r\u00e9sultat<span class=\"_ _1\"/>s de 2021 o<span class=\"_ _1\"/>nt <span class=\"lsd4 ws94\">\u00e9t\u00e9 ret<span class=\"_ _13\"/>rai<span class=\"_ _13\"/>t\u00e9s e<span class=\"_ _13\"/>n </span>cons\u00e9quence et sont publ<span class=\"_ _1\"/>i\u00e9s sur le si<span class=\"_ _1\"/>te web de Proximus.<span class=\"ls1 ws0\"> </span>Le princ<span class=\"_ _1\"/>ipal cha<span class=\"_ _1\"/>ngement<span class=\"_ _1\"/> concerne<span class=\"_ _1\"/> le d\u00e9pla<span class=\"_ _1\"/>cement de<span class=\"_ _1\"/> l'ens<span class=\"_ _1\"/>emble de<span class=\"_ _1\"/> la clien<span class=\"_ _1\"/>t\u00e8le de<span class=\"_ _1\"/>s petite<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises <span class=\"_ _1\"/>(SE) de l'an<span class=\"_ _7\"/>cienne unit<span class=\"lse7 ws120\">\u00e9 Consumer vers<span class=\"_ _13\"/> </span>l'ancienne unit\u00e9 Ente<span class=\"_ _1\"/>rprise, ce qui a un i<span class=\"_ _1\"/>mpact sur le chiffre d'aff<span class=\"_ _1\"/>aires et les donn\u00e9e<span class=\"_ _1\"/>s op\u00e9rationnelles de<span class=\"_ _1\"/>s deux u<span class=\"lsd1 ws114\">nit\u00e9s, sans affecter la vue <span class=\"_ _1\"/>totale de </span>Domestic<span class=\"_ _1\"/>. Plus concr\u00e8t<span class=\"_ _1\"/>ement :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Suite \u00e0 un changemen<span class=\"_ _1\"/>t organisationnel au sein de<span class=\"_ _1\"/> l'entreprise, l'unit\u00e9 Proximu<span class=\"_ _1\"/>s \"Business\" couvre d<span class=\"_ _1\"/>\u00e9sormais les clients S<span class=\"_ _1\"/>E </span></span>(entreprises de moins d<span class=\"_ _1\"/>e 10 employ\u00e9s) en pl<span class=\"_ _1\"/>us des moyennes en<span class=\"_ _1\"/>trep<span class=\"lsd3 ws118\">rises (<span class=\"_ _1\"/>ME) et <span class=\"_ _1\"/>de la cli<span class=\"_ _1\"/>ent\u00e8le Co<span class=\"_ _7\"/>r<span class=\"_ _13\"/>porate de<span class=\"_ _1\"/> l'anci<span class=\"_ _1\"/>enne unit<span class=\"_ _1\"/>\u00e9 </span>Ente<span class=\"_ _13\"/>rpr<span class=\"_ _13\"/>ise<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws114\">Les revenus de l'unit\u00e9 Business sont rapport\u00e9s<span class=\"_ _1\"/> sous une nouvelle structure, refl\u00e9tant mieux la <span class=\"_ _1\"/>strat\u00e9gie de l'entreprise.<span class=\"ls1 ws0\"> </span></span></span>De plus, l'ARPU Mobile Business n'<span class=\"_ _1\"/>inclut plus le revenu g\u00e9n\u00e9r\u00e9<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">par le<span class=\"_ _1\"/>s Services de R\u00e9seau M<span class=\"_ _1\"/>obile, pour lesquel<span class=\"_ _1\"/>s le revenu g\u00e9n\u00e9r\u00e9 e<span class=\"_ _1\"/>st ind\u00e9pendant </span></span>du nombre de ca<span class=\"_ _1\"/>rtes post<span class=\"ls1 ws0\">-</span>pay\u00e9es mobiles. L'A<span class=\"_ _1\"/>RPU Mobile retrait\u00e9 po<span class=\"_ _1\"/>ur l'unit\u00e9 Business <span class=\"_ _1\"/>est donc affect\u00e9 \u00e0 la<span class=\"_ _1\"/> fois par la suppression du<span class=\"_ _1\"/> revenu des Services de r\u00e9seau e<span class=\"_ _1\"/>t par l'inclusion des client<span class=\"_ _1\"/>s SE dans la base Mo<span class=\"_ _1\"/>bile.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd1 ws114\">La nouvelle unit\u00e9 R\u00e9sidentiel refl\u00e8te l'ancienne unit\u00e9 Co<span class=\"_ _1\"/>nsommateurs \u00e0 l'exclusion des clients S<span class=\"_ _1\"/>E. <span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws118\">Les reven<span class=\"_ _1\"/>us de Mob<span class=\"_ _1\"/>ile Vik<span class=\"_ _1\"/>ings son<span class=\"_ _1\"/>t repo<span class=\"_ _1\"/>rt\u00e9s dans l<span class=\"_ _1\"/>es group<span class=\"_ _7\"/>es de produ<span class=\"_ _1\"/>its r\u00e9siden<span class=\"_ _7\"/>tiels respec<span class=\"_ _1\"/>tifs :<span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws123\">Les client<span class=\"lsde ws145\">s post<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">pay\u00e9s de Mobile Vikings et les revenus a<span class=\"_ _1\"/>ssoci\u00e9s font maintenant partie de la <span class=\"_ _1\"/>structure des services clients </span></span></span></span></span>r\u00e9siden<span class=\"_ _1\"/>tiels (X<span class=\"ls1 ws0\">-</span>Pla<span class=\"_ _1\"/>y). <span class=\"_ _1\"/>En cons\u00e9qu<span class=\"_ _1\"/>ence d<span class=\"_ _1\"/>e l'int\u00e9g<span class=\"_ _1\"/>ration de<span class=\"_ _1\"/> cette ba<span class=\"_ _7\"/>s<span class=\"_ _13\"/>e de cli<span class=\"_ _1\"/>ents Mob<span class=\"_ _1\"/>ile<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">only, l'ARPC glo<span class=\"_ _1\"/>bal devient plus faible.<span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws123\">Les revenus<span class=\"_ _1\"/> p<span class=\"lscf ws110\">r\u00e9pay\u00e9s de Mobile Vikings <span class=\"_ _1\"/>sont inclus dans la cat<span class=\"_ _1\"/>\u00e9gorie des revenus pr<span class=\"_ _1\"/>\u00e9pay\u00e9s r\u00e9sidentiels.<span class=\"fc17 ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd1 ws114\">Le revenu Mobile Vikings restant dans \"Aut<span class=\"_ _1\"/>res\" est li\u00e9 au revenu d'interconnexion.<span class=\"fc17 ls1 ws0\"> </span></span></span>Le tableau suivant p<span class=\"_ _1\"/>r\u00e9sente le prix de <span class=\"_ _1\"/>transaction attribu\u00e9 aux o<span class=\"_ _1\"/>bligations de pre<span class=\"lsd3 ws118\">sta<span class=\"_ _1\"/>tion de <span class=\"_ _1\"/>services no<span class=\"_ _1\"/>n remp<span class=\"_ _1\"/>lies au 3<span class=\"_ _1\"/>1 d\u00e9cem<span class=\"_ _1\"/>bre 2021<span class=\"_ _1\"/>. Les </span>obligations de prestat<span class=\"_ _1\"/>ion non remplies sont les<span class=\"_ _1\"/> services que le G<span class=\"_ _1\"/>roupe est tenu de<span class=\"_ _1\"/> fournir aux clients p<span class=\"_ _1\"/>endant la dur\u00e9e ferme<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd2\">restante<span class=\"_ _1\"/> du co<span class=\"_ _1\"/>ntrat e<span class=\"_ _1\"/>t </span></span>la cont<span class=\"_ _1\"/>repartie <span class=\"_ _1\"/>re\u00e7ue des<span class=\"_ _1\"/> client<span class=\"_ _1\"/>s avant de<span class=\"_ _1\"/> satisf<span class=\"_ _1\"/><span class=\"lscf ws110\">aire aux obligations d<span class=\"_ _1\"/>e prestation telles que<span class=\"_ _1\"/> les avances pour l<span class=\"_ _1\"/>e temps d'antenne.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Obligations de performan<span class=\"_ _1\"/>ce non remplies au 31 d<span class=\"_ _1\"/>\u00e9cembre 2022<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Moment pr\u00e9vu de reconnaissance du revenu<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>2024<span class=\"ls1 ws0\"> </span>&gt; 2024<span class=\"ls1 ws0\"> </span>Part du prix de <span class=\"ls101 ws14f\">t<span class=\"_ _13\"/>ransa<span class=\"_ _1\"/>ction affect\u00e9e<span class=\"_ _1\"/> aux obliga<span class=\"_ _1\"/>tions de pr<span class=\"_ _1\"/>estation non sa<span class=\"_ _1\"/>tisfaites<span class=\"_ _1\"/> \u00e0 la date </span>172<span class=\"ls1 ws0\"> </span>54<span class=\"ls1 ws0\"> </span>45<span class=\"ls1 ws0\"> </span>de cl\u00f4ture<span class=\"ls1 ws0\"> </span>Relati<span class=\"_ _1\"/>f aux pa<span class=\"_ _1\"/>ssifs des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _143\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _113\"> </span><span class=\"lsff ws148\">14<span class=\"_ _13\"/></span> <span class=\"_ _113\"> </span><span class=\"ls10f ws16c\">45</span> </span>Li\u00e9s au<span class=\"_ _1\"/>x actifs de<span class=\"_ _1\"/>s contrats<span class=\"ls1 ws0\"> <span class=\"_ _213\"> </span><span class=\"lsff ws148\">104<span class=\"_ _13\"/></span> <span class=\"_ _133\"> </span><span class=\"ls10f ws16c\">40</span> <span class=\"_ _153\"> </span>0 </span>Obligations de performan<span class=\"_ _1\"/>ce non remplies au 31 d<span class=\"_ _1\"/>\u00e9cembre 2021<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Moment pr\u00e9vu de reconnaissance du revenu<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>&gt; 2023<span class=\"ls1 ws0\"> </span>Part du pr<span class=\"_ _1\"/>ix de transa<span class=\"_ _1\"/>ction affect\u00e9e<span class=\"_ _1\"/> aux obliga<span class=\"_ _1\"/>tions de pre<span class=\"_ _1\"/>station non sa<span class=\"_ _1\"/>tisfaites \u00e0<span class=\"_ _1\"/> la date 169<span class=\"ls1 ws0\"> </span>54<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>de cl\u00f4ture<span class=\"ls1 ws0\"> </span>Relati<span class=\"_ _1\"/>f aux pa<span class=\"_ _1\"/>ssifs des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _214\"> </span><span class=\"ls110 ws16e\">77</span> <span class=\"_ _4b\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _113\"> </span><span class=\"ls100 ws14e\">39</span> </span>Li\u00e9s aux <span class=\"ls101 ws14f\">actif<span class=\"_ _1\"/>s des contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _15b\"> </span><span class=\"lsfc ws14a\">92</span> <span class=\"_ _4b\"> </span><span class=\"ls100 ws14e\">35</span> <span class=\"_ _59\"> </span>0 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-89-3": {
   "value": "Annexe 7. Co\u00fbts des contrats Les co\u00fbts<span class=\"_ _1\"/> de con<span class=\"_ _1\"/>trat comp<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ennent<span class=\"_ _1\"/> essen<span class=\"_ _1\"/>tiellemen<span class=\"_ _1\"/>t l\u2019actif<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">relatif aux commissions l<span class=\"_ _1\"/>i\u00e9es \u00e0 l\u2019obtention de <span class=\"_ _1\"/>contrats postpaid. C<span class=\"_ _1\"/>es co\u00fbts qui sont </span></span>directem<span class=\"_ _1\"/>ent li\u00e9s <span class=\"_ _1\"/>\u00e0 des <span class=\"_ _1\"/>contrats so<span class=\"_ _7\"/>nt support\u00e9s<span class=\"_ _1\"/> car le G<span class=\"_ _1\"/>roupe ob<span class=\"_ _1\"/>tient l<span class=\"_ _1\"/>e contra<span class=\"_ _1\"/>t et estim<span class=\"_ _1\"/>e qu\u2019il<span class=\"_ _1\"/>s seront <span class=\"_ _1\"/>recouv<span class=\"_ _1\"/>r\u00e9s.<span class=\"ls1 ws0\"> </span>Les co<span class=\"_ _1\"/>\u00fbts des<span class=\"_ _1\"/> contrat<span class=\"_ _1\"/>s comprennent \u00e9galemen<span class=\"_ _1\"/>t les d\u00e9penses activ\u00e9es po<span class=\"_ _1\"/>ur assurer le princi<span class=\"_ _1\"/>pe de correspondance av<span class=\"_ _1\"/>ec les produits. Ces d<span class=\"_ _1\"/>\u00e9penses activ\u00e9<span class=\"lsdd ws125\">es son<span class=\"_ _13\"/>t </span>comptabilis\u00e9es dans le<span class=\"_ _1\"/> compte de r\u00e9sultat au <span class=\"_ _1\"/>m\u00eame rythme qu<span class=\"_ _1\"/>e la comptabilisation du<span class=\"_ _1\"/> produit corresp<span class=\"lsd1 ws11a\">ondant.<span class=\"ls1 ws0\"> </span></span>Pour les commissions l<span class=\"_ _1\"/>i\u00e9es \u00e0 l\u2019obtention de <span class=\"_ _1\"/>contrats mobile prepa<span class=\"_ _1\"/>id, le Groupe applique la<span class=\"_ _1\"/> mesure de si<span class=\"_ _1\"/>mplification pr\u00e9vue da<span class=\"lse6 ws152\">ns l\u2019<span class=\"_ _13\"/>IFR<span class=\"_ _13\"/>S<span class=\"_ _13\"/> 15 qu<span class=\"_ _13\"/>i<span class=\"_ _13\"/> </span>autorise \u00e0 prendre di<span class=\"_ _1\"/>rectement en charge le<span class=\"_ _1\"/>s frais engag\u00e9s en v<span class=\"_ _1\"/>ue de l\u2019obtention du<span class=\"_ _1\"/> contrat si la p\u00e9riode<span class=\"_ _1\"/> d\u2019\u00e9talement aurait <span class=\"_ _1\"/>\u00e9t\u00e9 d\u2019un an ou moins.<span class=\"ls1 ws0\"> </span>L\u2019actif est diff\u00e9r\u00e9 lin\u00e9a<span class=\"_ _1\"/>irement sur 3 ans pou<span class=\"_ _1\"/>r les contrats du seg<span class=\"_ _1\"/>ment r\u00e9sidentiel et sur <span class=\"_ _1\"/>5 ans pour les co<span class=\"_ _1\"/>ntrats du march\u00e9 <span class=\"lsd3 ws118\">d\u2019en<span class=\"_ _1\"/>trepris<span class=\"_ _1\"/>es. L\u2019\u00e9ta<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> </span>de ces charges e<span class=\"_ _1\"/>st comptabilis\u00e9 par nat<span class=\"_ _1\"/>ure parmi les achats<span class=\"_ _1\"/> de <span class=\"lsd3 ws118\">mat\u00e9r<span class=\"_ _1\"/>iel et de s<span class=\"_ _1\"/>ervices l<span class=\"_ _7\"/>i\u00e9s \u00e0 la vent<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span></span>Les mouvements sur les co\u00fbts des contrats en 2022 et 2021 <span class=\"_ _1\"/>sont les suivants :<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span></span>2022<span class=\"ls1 ws0\"> </span>Solde au 1er janvier<span class=\"ls1 ws0\"> </span>108<span class=\"ls1 ws0\"> </span>110<span class=\"ls1 ws0\"> </span>Dimi<span class=\"_ _1\"/>nution / au<span class=\"_ _1\"/>gmentation<span class=\"_ _1\"/> des actif<span class=\"_ _1\"/>s sur contr<span class=\"_ _1\"/>ats relati<span class=\"_ _1\"/>fs aux co<span class=\"_ _1\"/>ntrats exi<span class=\"_ _1\"/>stants dans le bi<span class=\"_ _1\"/>lan d'o<span class=\"_ _1\"/>uverture<span class=\"ls1 ws0\"> </span>Evolution normale<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _197\"> </span>-<span class=\"lsfc ws14a\">66<span class=\"_ _8b\"> </span></span>-<span class=\"lsfc ws14a\">67</span></span>Nouvea<span class=\"_ _1\"/>ux co\u00fbts des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _198\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _29\"> </span><span class=\"lsfc ws14a\">67</span> </span>Solde au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>110<span class=\"ls1 ws0\"> </span>111<span class=\"ls1 ws0\"> </span>La quote<span class=\"ls1 ws0\">-</span>part du solde<span class=\"_ _1\"/> aux 31 d\u00e9cembre 2022<span class=\"_ _1\"/> et 2021 des co\u00fb<span class=\"_ _1\"/>ts des contrats diff<span class=\"_ _1\"/>\u00e9r\u00e9s \u00e0 moins d\u2019un an <span class=\"_ _1\"/>et celle diff\u00e9r\u00e9e \u00e0 plus<span class=\"_ _1\"/> d\u2019an an sont les suivantes<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _199\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span></span>2022<span class=\"ls1 ws0\"> </span></span>Co\u00fbts des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> </span>110<span class=\"ls1 ws0\"> </span>111<span class=\"ls1 ws0\"> </span>Diff\u00e9r\u00e9<span class=\"_ _13\"/> sur 12<span class=\"_ _13\"/> mois<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span><span class=\"ls100 ws14e\">55</span> <span class=\"_ _29\"> </span><span class=\"ls100 ws14e\">56</span> </span>Diff\u00e9r\u00e9 sur plus de 12 mois<span class=\"ls1 ws0\"> <span class=\"_ _19b\"> </span><span class=\"ls100 ws14e\">55</span> <span class=\"_ _29\"> </span><span class=\"ls100 ws14e\">55</span> </span>Annexe 22. Autres dettes \u00e0 court term<span class=\"_ _1\"/>e<span class=\"ff5b ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>T.V.A. \u00e0 payer<span class=\"_ _151\"> </span><span class=\"ls1 ws0\">6 <span class=\"_ _10a\"> </span><span class=\"ls10f ws16c\">48</span> </span>Dettes sa<span class=\"_ _1\"/>larial<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _205\"> </span><span class=\"lsff ws148\">113</span> <span class=\"_ _1a8\"> </span><span class=\"lsff ws148\">121</span> </span>Provisions pour p\u00e9cules de vacances<span class=\"ls1 ws0\"> <span class=\"_ _206\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _1cf\"> </span><span class=\"lsfc ws14a\">94</span> </span>Provisi<span class=\"_ _1\"/>on pour s\u00e9<span class=\"_ _1\"/>curit\u00e9 soci<span class=\"_ _1\"/>ale<span class=\"ls1 ws0\"> <span class=\"_ _207\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">51<span class=\"_ _13\"/></span> </span>Avance<span class=\"_ _1\"/>s re\u00e7ues sur co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span>8 <span class=\"_ _85\"> </span><span class=\"lsff ws148\">15</span> </span>Autres<span class=\"_ _1\"/> imp\u00f4ts<span class=\"ls1 ws0\"> <span class=\"_ _208\"> </span><span class=\"lsff ws148\">108<span class=\"_ _13\"/></span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">141</span> </span>Produit<span class=\"_ _13\"/>s \u00e0 repo<span class=\"_ _13\"/>rte<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span>2 <span class=\"_ _126\"> </span>3 </span>Charges \u00e0 imputer<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">25</span> </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _209\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">28</span> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">total des a<span class=\"_ _1\"/>utres dettes<span class=\"ls1 ws0\"> </span></span></span>432<span class=\"ls1 ws0\"> </span>526<span class=\"ls1 ws0\"> </span>Passif su<span class=\"_ _1\"/>r contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsff ws148\">135<span class=\"_ _13\"/></span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">127</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>567<span class=\"ls1 ws0\"> </span>653<span class=\"ls1 ws0\"> </span>Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer des biens<span class=\"_ _1\"/> ou des services dans le<span class=\"_ _1\"/> futur aux clie<span class=\"lsd1 ws114\">nts et pou<span class=\"_ _1\"/>r lesquelles </span>le Groupe a d\u00e9j\u00e0 pe<span class=\"_ _1\"/>r\u00e7u une contrepartie ou<span class=\"_ _1\"/> le montant lui <span class=\"_ _1\"/>est d\u00fb.  La part<span class=\"_ _1\"/>ie du passif du con<span class=\"_ _1\"/>trat au 31 d\u00e9cembre 202<span class=\"_ _1\"/>1 comptabilis\u00e9e en p<span class=\"_ _1\"/>roduit<span class=\"lsd1 ws119\">s en </span>2022 es<span class=\"_ _1\"/>t pr\u00e9sent<span class=\"_ _1\"/>\u00e9e dans<span class=\"_ _1\"/> la not<span class=\"_ _1\"/>e 23.<span class=\"ls1 ws0\"> </span>L'augmentation du pos<span class=\"_ _1\"/>te \"autres taxes\" est li\u00e9<span class=\"_ _1\"/>e \u00e0 une augmentat<span class=\"_ _1\"/>ion du pr\u00e9compte mob<span class=\"_ _1\"/>ilier, <span class=\"lsd1 ws114\">de la taxe f<span class=\"_ _1\"/>onci\u00e8re et de la taxe sur les pyl\u00f4nes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Taxes s<span class=\"_ _13\"/>ur pyl\u00f4nes<span class=\"ls1 ws0\"> </span>En Belgique, des taxe<span class=\"_ _1\"/>s locales sur des <span class=\"_ _1\"/>\u00e9quipements de r\u00e9seaux mo<span class=\"_ _1\"/>biles sont lev\u00e9es pa<span class=\"_ _1\"/>r certaines provinces et muni<span class=\"_ _1\"/>cipalit\u00e9s depuis plus d<span class=\"_ _1\"/>e 20 ans.<span class=\"ls1 ws0\"> </span>Proximus a toujou<span class=\"_ _1\"/>rs contest\u00e9 la l\u00e9galit\u00e9 de<span class=\"_ _1\"/> ces taxes dans tou<span class=\"_ _1\"/>tes les r\u00e9gions, en s<span class=\"_ _1\"/>e basant sur dive<span class=\"_ _1\"/>rs arguments juridiques. La<span class=\"_ _1\"/> Cour de justice europ\u00e9enne a jug\u00e9 dan<span class=\"_ _1\"/>s deux litiges impliqu<span class=\"_ _1\"/>ant Proximus de d\u00e9cem<span class=\"_ _1\"/>bre 2015 qu'une taxe<span class=\"_ _1\"/> sur pyl\u00f4nes n'est pas, <span class=\"_ _1\"/>en soi, en contra<span class=\"lsd1 ws114\">diction a<span class=\"_ _1\"/>vec le dro<span class=\"lsd2 ws115\">it </span></span>europ\u00e9en<span class=\"_ _1\"/>. Proximu<span class=\"_ _7\"/>s<span class=\"_ _13\"/> continu<span class=\"_ _7\"/>e \u00e0 lancer de<span class=\"_ _1\"/>s proc\u00e9du<span class=\"_ _1\"/>res jud<span class=\"_ _1\"/>iciaires co<span class=\"_ _7\"/>ncernant les <span class=\"_ _1\"/>taxes <span class=\"_ _1\"/>sur pyl\u00f4ne<span class=\"_ _1\"/>s re\u00e7u<span class=\"_ _1\"/>es des mun<span class=\"_ _1\"/>icipalit\u00e9<span class=\"_ _1\"/>s et <span class=\"lsde ws145\">des prov<span class=\"_ _13\"/>inces da<span class=\"_ _13\"/>ns le<span class=\"_ _13\"/>s </span>trois r\u00e9gions sur bas<span class=\"_ _1\"/>e d'autres arguments.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Des provisions sont con<span class=\"_ _1\"/>stitu\u00e9es sur la base<span class=\"_ _1\"/> de l'\u00e9valuation de<span class=\"lsd3 ws118\">s p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s judicia<span class=\"_ _1\"/>ires par <span class=\"_ _1\"/>des cons<span class=\"_ _1\"/>eiller<span class=\"_ _1\"/>s externes<span class=\"_ _1\"/> en ten<span class=\"_ _1\"/>ant compt<span class=\"_ _1\"/>e de la </span>jurisprudence en vigu<span class=\"_ _1\"/>eur. Les charges d'int\u00e9r\u00eat pou<span class=\"_ _1\"/>r les taxes sur <span class=\"_ _1\"/>pyl\u00f4nes impay\u00e9es sont<span class=\"_ _1\"/> comptabilis\u00e9es sur un<span class=\"_ _1\"/>e base mensuelle au<span class=\"_ _1\"/> taux l\u00e9gal fiscal.<span class=\"ls1 ws0\"> </span>La position reprise dans <span class=\"lscf ws110\">ces comp<span class=\"_ _1\"/>tes refl\u00e8te la me<span class=\"_ _1\"/>illeure estimation du manag<span class=\"_ _1\"/>ement sur le r\u00e9sulta<span class=\"_ _1\"/>t final probable.</span>Annexe 23. Chiffre d\u2019affaires<span class=\"ls1\"> </span>Le chiffre d\u2019affaires co<span class=\"_ _1\"/>rrespond au revenu de<span class=\"_ _1\"/>s contrats clients. Ce <span class=\"_ _1\"/>revenu est g\u00e9n\u00e9r\u00e9 pa<span class=\"_ _1\"/>r le transfert progre<span class=\"_ _1\"/>ssif ou \u00e0 un mom<span class=\"lsd3 ws118\">en<span class=\"_ _1\"/>t pr\u00e9cis<span class=\"_ _1\"/> <span class=\"lscf ws113\">de biens et </span></span>services.Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Chiffre d'affaires net<span class=\"_ _13\"/> reconnu \u00e0 un mome<span class=\"_ _13\"/>nt pr\u00e9cis<span class=\"ws0\"> <span class=\"_ _1c4\"> </span><span class=\"lsfc ws14a\">560</span> <span class=\"_ _cf\"> </span><span class=\"lsfc ws14a\">622</span> </span>Chiffre d'affaires net<span class=\"_ _13\"/> reconnu progres<span class=\"_ _13\"/>sivement<span class=\"ws0\"> <span class=\"_ _1ee\"> </span><span class=\"lsfc ws14a\">4.977</span> <span class=\"_ _33\"> </span><span class=\"ls100 ws14e\">5.231</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>5.537<span class=\"ls1 ws0\"> </span>5.853<span class=\"ls1 ws0\"> </span>La ventilation du chiffre <span class=\"lsd3 ws118\">d\u2019af<span class=\"_ _1\"/>faires est<span class=\"_ _1\"/> r\u00e9alis<span class=\"_ _1\"/>\u00e9e sur ba<span class=\"_ _1\"/>se des ty<span class=\"_ _1\"/>pes de <span class=\"_ _1\"/>biens e<span class=\"_ _1\"/>t service<span class=\"_ _1\"/>s d\u00e9livr\u00e9s,<span class=\"_ _7\"/> les march\u00e9s <span class=\"_ _1\"/>et les ty<span class=\"_ _1\"/>pes de <span class=\"_ _1\"/>clients, <span class=\"_ _1\"/>comme <span class=\"_ _1\"/>repris d<span class=\"lse6 ws12f\">ans </span></span>le tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws11e\">dessou<span class=\"_ _1\"/>s<span class=\"ff4f ls1 ws0\"> </span><span class=\"lsdd ws11b\">: </span></span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Domest<span class=\"_ _13\"/>ic Residential Chiffre <span class=\"_ _13\"/><span class=\"ls10f ws166\">d'affaires du segment Consumer g\u00e9n\u00e9r\u00e9s par les clients X<span class=\"ls1 ws0\">-<span class=\"ls114 ws164\">Play </span></span></span>1.735<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _83\"> </span></span>1.78<span class=\"_ _13\"/>2<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Pr\u00e9pay<span class=\"_ _13\"/>\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _20a\"> </span><span class=\"ls10f ws16c\">44</span> <span class=\"_ _1cf\"> </span><span class=\"ls10f ws16c\">41</span> </span>Terminaux (2)<span class=\"ws0\"> <span class=\"_ _131\"> </span><span class=\"ls100 ws14e\">228</span> <span class=\"_ _7f\"> </span><span class=\"ls100 ws14e\">231<span class=\"_ _13\"/></span> </span>Lux. Telco (3)<span class=\"ls1 ws0\"> <span class=\"_ _20b\"> </span><span class=\"lsff ws148\">125</span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">131</span> </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _20c\"> </span><span class=\"ls100 ws14e\">56</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">56</span> </span>Total residentia<span class=\"_ _13\"/>l<span class=\"ls1 ws0\"> <span class=\"_ _20d\"> </span><span class=\"ls100 ws14e\">2.187</span> <span class=\"_ _8b\"> </span><span class=\"ff4d ls100 ws14e\">2.241</span><span class=\"ff4d\"> </span></span>Business Services (4)<span class=\"ls1 ws0\"> <span class=\"_ _1e2\"> </span><span class=\"lsff ws148\">1.59<span class=\"_ _13\"/>7</span> <span class=\"_ _8b\"> </span><span class=\"lsff ws148\">1.<span class=\"_ _13\"/>587<span class=\"_ _13\"/></span> </span>Produits (5)<span class=\"ls1 ws0\"> <span class=\"_ _20e\"> </span></span><span class=\"ws14e\">236<span class=\"ls1 ws0\"> <span class=\"_ _1c7\"> </span></span>272<span class=\"ls1 ws0\"> </span></span>Lux. Telco (3)<span class=\"ls1 ws0\"> <span class=\"_ _20f\"> </span><span class=\"ls100 ws14e\">24</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">27</span> </span>Total busines<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _210\"> </span><span class=\"lsff ws148\">1.858<span class=\"_ _13\"/></span> <span class=\"_ _53\"> </span><span class=\"lsfe ws14d\">1<span class=\"_ _1\"/>.887<span class=\"ls1 ws0\"> </span></span></span>Wholesale<span class=\"ls1 ws0\"> </span>Services wholesale fixes et mobiles (<span class=\"_ _1\"/>6)<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span> <span class=\"_ _55\"> </span><span class=\"lsff ws148\">140</span> </span>Interco<span class=\"_ _1\"/>nnect (7)<span class=\"ls1 ws0\"> <span class=\"_ _211\"> </span><span class=\"lsff ws148\">164</span> <span class=\"_ _55\"> </span><span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> </span>Total Wholesale<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _212\"> </span><span class=\"ls100 ws14e\">284</span> <span class=\"_ _117\"> </span><span class=\"ls100 ws14e\">280</span> </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>4 <span class=\"_ _126\"> </span>9 Total Dome<span class=\"_ _1\"/>stic<span class=\"ls1 ws0\"> </span>4.333<span class=\"ls1 ws0\"> </span>4.4<span class=\"_ _13\"/>16<span class=\"ls1 ws0\"> </span>BICS<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>997<span class=\"ls1 ws0\"> </span>1.130<span class=\"ls1 ws0\"> </span>TeleSign<span class=\"ls1 ws0\"> </span>326<span class=\"ls1 ws0\"> </span>473<span class=\"ls1 ws0\"> </span>\u00c9limin<span class=\"_ _13\"/>ations -<span class=\"lsff ws148\">120<span class=\"_ _13\"/></span> -<span class=\"lsff ws148\">16<span class=\"_ _13\"/>6</span> Total des revenus nets<span class=\"ls1 ws0\"> </span>5.537<span class=\"ls1 ws0\"> </span>5.853<span class=\"ls1 ws0\"> </span>(1) Revenus des services \u00e0 la client\u00e8le (X<span class=\"ls1 ws0\">-<span class=\"ls114 ws164\">play</span></span>) : Le terme \"Play\" d\u00e9signe un abonnem<span class=\"_ _1\"/>ent \u00e0 un service de t\u00e9l\u00e9phonie fixe, \u00e0 un service d'Internet fixe, \u00e0 un service de t\u00e9l\u00e9vision num\u00e9rique ou \u00e0 un service mobile po<span class=\"_ _1\"/>stpay\u00e9 (cartes mobiles payantes). <span class=\"ls1 ws0\"> </span>Un client 4<span class=\"ws0\">-<span class=\"ls10f ws166\">P<span class=\"_ _13\"/>lay s'abonne aux quatre services. </span>X-<span class=\"ls101 ws14f\">Pla<span class=\"_ _1\"/>y \" est la so<span class=\"_ _1\"/>mme du si<span class=\"_ _1\"/>ngle play (<span class=\"_ _1\"/>1<span class=\"ls1 ws0\">-<span class=\"ls10f ws166\">play) et du multi</span>-<span class=\"lsff ws163\">play (2</span>-<span class=\"_ _13\"/></span>play + 3<span class=\"ls1 ws0\">-</span>play + 4<span class=\"ls1 ws0\">-<span class=\"lsff ws148\">play).</span> </span></span></span>(2) Terminaux : correspo<span class=\"_ _13\"/>nd aux disposit<span class=\"_ _13\"/>ifs pour la voix fixe<span class=\"_ _13\"/>, les donn\u00e9es, le mob<span class=\"_ _13\"/>ile et les<span class=\"_ _13\"/> accessoires connexes<span class=\"_ _13\"/>.  So<span class=\"ls101 ws14f\">nt exclu<span class=\"_ _1\"/>s les PAB<span class=\"_ _1\"/>X, les pr<span class=\"_ _1\"/>oduits </span>informatiques et l<span class=\"_ _13\"/>es CPE TV.<span class=\"ws0\"> </span>(3)<span class=\"_ _1\"/> Luxembourg Te<span class=\"_ _1\"/>lco : y comp<span class=\"_ _1\"/>ris les ser<span class=\"_ _1\"/>vices fixes e<span class=\"_ _1\"/>t mobiles,<span class=\"_ _1\"/> les termi<span class=\"_ _1\"/>naux et <span class=\"_ _1\"/>autres.<span class=\"ls1 ws0\"> </span>(4) Services aux entreprises : corr<span class=\"_ _1\"/>espond aux donn\u00e9es fixes, \u00e0 la voix fixe, au mobile et \u00e0 <span class=\"ls1 ws0\">l'informatique. </span>(5)<span class=\"_ _1\"/> Business Pr<span class=\"_ _1\"/>oducts : cor<span class=\"_ _1\"/>respond \u00e0<span class=\"_ _1\"/> Termina<span class=\"_ _1\"/>ux &amp; IT<span class=\"ls1 ws0\"> </span>(6) Wholesale Fixed &amp; Mobile services compr<span class=\"_ _1\"/>end toutes les<span class=\"_ _13\"/> solutions que Proximus offre a<span class=\"_ _1\"/>ux autres op\u00e9rateurs. Ces services comprennent les services de connectivit<span class=\"_ _13\"/>\u00e9 Internet et de<span class=\"_ _13\"/> donn\u00e9es<span class=\"ws0\"> </span>fixes, la t\u00e9l<span class=\"_ _13\"/>\u00e9phonie fixe et les s<span class=\"_ _13\"/>ervices mobiles<span class=\"_ _13\"/> (y compris MVNO et Roaming<span class=\"_ _13\"/>) (\u00e0 l'exclu<span class=\"_ _13\"/>sion de l'interconnexion).<span class=\"_ _13\"/><span class=\"ws0\"> </span>(7) Interconnexion de gros : pr<span class=\"_ _1\"/>ocessus consistant \u00e0 connecter un r\u00e9seau d'op\u00e9rateur \u00e0 un autre r\u00e9seau d'op\u00e9rateur. Cela permet ensuite aux clients d'un <span class=\"ls1 ws0\"> </span>op\u00e9rateur de communiquer avec les clients d'un autre o<span class=\"_ _1\"/>p\u00e9rateur.  L'interconnexion comprend les services de voix fixe, de voix mo<span class=\"_ _1\"/>bile et de SMS/MMS mobile. Les r\u00e9su<span class=\"_ _1\"/>ltats de 2<span class=\"_ _1\"/>021 o<span class=\"_ _1\"/>nt \u00e9t\u00e9 ada<span class=\"_ _7\"/>pt\u00e9s au pilotag<span class=\"_ _1\"/>e orga<span class=\"_ _1\"/>nisationn<span class=\"_ _1\"/>el de l'<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>se en janv<span class=\"_ _7\"/>i<span class=\"_ _13\"/>er 2022<span class=\"_ _1\"/>. Les <span class=\"_ _1\"/>r\u00e9sultat<span class=\"_ _1\"/>s de 2021 o<span class=\"_ _1\"/>nt <span class=\"lsd4 ws94\">\u00e9t\u00e9 ret<span class=\"_ _13\"/>rai<span class=\"_ _13\"/>t\u00e9s e<span class=\"_ _13\"/>n </span>cons\u00e9quence et sont publ<span class=\"_ _1\"/>i\u00e9s sur le si<span class=\"_ _1\"/>te web de Proximus.<span class=\"ls1 ws0\"> </span>Le princ<span class=\"_ _1\"/>ipal cha<span class=\"_ _1\"/>ngement<span class=\"_ _1\"/> concerne<span class=\"_ _1\"/> le d\u00e9pla<span class=\"_ _1\"/>cement de<span class=\"_ _1\"/> l'ens<span class=\"_ _1\"/>emble de<span class=\"_ _1\"/> la clien<span class=\"_ _1\"/>t\u00e8le de<span class=\"_ _1\"/>s petite<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises <span class=\"_ _1\"/>(SE) de l'an<span class=\"_ _7\"/>cienne unit<span class=\"lse7 ws120\">\u00e9 Consumer vers<span class=\"_ _13\"/> </span>l'ancienne unit\u00e9 Ente<span class=\"_ _1\"/>rprise, ce qui a un i<span class=\"_ _1\"/>mpact sur le chiffre d'aff<span class=\"_ _1\"/>aires et les donn\u00e9e<span class=\"_ _1\"/>s op\u00e9rationnelles de<span class=\"_ _1\"/>s deux u<span class=\"lsd1 ws114\">nit\u00e9s, sans affecter la vue <span class=\"_ _1\"/>totale de </span>Domestic<span class=\"_ _1\"/>. Plus concr\u00e8t<span class=\"_ _1\"/>ement :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Suite \u00e0 un changemen<span class=\"_ _1\"/>t organisationnel au sein de<span class=\"_ _1\"/> l'entreprise, l'unit\u00e9 Proximu<span class=\"_ _1\"/>s \"Business\" couvre d<span class=\"_ _1\"/>\u00e9sormais les clients S<span class=\"_ _1\"/>E </span></span>(entreprises de moins d<span class=\"_ _1\"/>e 10 employ\u00e9s) en pl<span class=\"_ _1\"/>us des moyennes en<span class=\"_ _1\"/>trep<span class=\"lsd3 ws118\">rises (<span class=\"_ _1\"/>ME) et <span class=\"_ _1\"/>de la cli<span class=\"_ _1\"/>ent\u00e8le Co<span class=\"_ _7\"/>r<span class=\"_ _13\"/>porate de<span class=\"_ _1\"/> l'anci<span class=\"_ _1\"/>enne unit<span class=\"_ _1\"/>\u00e9 </span>Ente<span class=\"_ _13\"/>rpr<span class=\"_ _13\"/>ise<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws114\">Les revenus de l'unit\u00e9 Business sont rapport\u00e9s<span class=\"_ _1\"/> sous une nouvelle structure, refl\u00e9tant mieux la <span class=\"_ _1\"/>strat\u00e9gie de l'entreprise.<span class=\"ls1 ws0\"> </span></span></span>De plus, l'ARPU Mobile Business n'<span class=\"_ _1\"/>inclut plus le revenu g\u00e9n\u00e9r\u00e9<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">par le<span class=\"_ _1\"/>s Services de R\u00e9seau M<span class=\"_ _1\"/>obile, pour lesquel<span class=\"_ _1\"/>s le revenu g\u00e9n\u00e9r\u00e9 e<span class=\"_ _1\"/>st ind\u00e9pendant </span></span>du nombre de ca<span class=\"_ _1\"/>rtes post<span class=\"ls1 ws0\">-</span>pay\u00e9es mobiles. L'A<span class=\"_ _1\"/>RPU Mobile retrait\u00e9 po<span class=\"_ _1\"/>ur l'unit\u00e9 Business <span class=\"_ _1\"/>est donc affect\u00e9 \u00e0 la<span class=\"_ _1\"/> fois par la suppression du<span class=\"_ _1\"/> revenu des Services de r\u00e9seau e<span class=\"_ _1\"/>t par l'inclusion des client<span class=\"_ _1\"/>s SE dans la base Mo<span class=\"_ _1\"/>bile.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd1 ws114\">La nouvelle unit\u00e9 R\u00e9sidentiel refl\u00e8te l'ancienne unit\u00e9 Co<span class=\"_ _1\"/>nsommateurs \u00e0 l'exclusion des clients S<span class=\"_ _1\"/>E. <span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws118\">Les reven<span class=\"_ _1\"/>us de Mob<span class=\"_ _1\"/>ile Vik<span class=\"_ _1\"/>ings son<span class=\"_ _1\"/>t repo<span class=\"_ _1\"/>rt\u00e9s dans l<span class=\"_ _1\"/>es group<span class=\"_ _7\"/>es de produ<span class=\"_ _1\"/>its r\u00e9siden<span class=\"_ _7\"/>tiels respec<span class=\"_ _1\"/>tifs :<span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws123\">Les client<span class=\"lsde ws145\">s post<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">pay\u00e9s de Mobile Vikings et les revenus a<span class=\"_ _1\"/>ssoci\u00e9s font maintenant partie de la <span class=\"_ _1\"/>structure des services clients </span></span></span></span></span>r\u00e9siden<span class=\"_ _1\"/>tiels (X<span class=\"ls1 ws0\">-</span>Pla<span class=\"_ _1\"/>y). <span class=\"_ _1\"/>En cons\u00e9qu<span class=\"_ _1\"/>ence d<span class=\"_ _1\"/>e l'int\u00e9g<span class=\"_ _1\"/>ration de<span class=\"_ _1\"/> cette ba<span class=\"_ _7\"/>s<span class=\"_ _13\"/>e de cli<span class=\"_ _1\"/>ents Mob<span class=\"_ _1\"/>ile<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">only, l'ARPC glo<span class=\"_ _1\"/>bal devient plus faible.<span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws123\">Les revenus<span class=\"_ _1\"/> p<span class=\"lscf ws110\">r\u00e9pay\u00e9s de Mobile Vikings <span class=\"_ _1\"/>sont inclus dans la cat<span class=\"_ _1\"/>\u00e9gorie des revenus pr<span class=\"_ _1\"/>\u00e9pay\u00e9s r\u00e9sidentiels.<span class=\"fc17 ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd1 ws114\">Le revenu Mobile Vikings restant dans \"Aut<span class=\"_ _1\"/>res\" est li\u00e9 au revenu d'interconnexion.<span class=\"fc17 ls1 ws0\"> </span></span></span>Le tableau suivant p<span class=\"_ _1\"/>r\u00e9sente le prix de <span class=\"_ _1\"/>transaction attribu\u00e9 aux o<span class=\"_ _1\"/>bligations de pre<span class=\"lsd3 ws118\">sta<span class=\"_ _1\"/>tion de <span class=\"_ _1\"/>services no<span class=\"_ _1\"/>n remp<span class=\"_ _1\"/>lies au 3<span class=\"_ _1\"/>1 d\u00e9cem<span class=\"_ _1\"/>bre 2021<span class=\"_ _1\"/>. Les </span>obligations de prestat<span class=\"_ _1\"/>ion non remplies sont les<span class=\"_ _1\"/> services que le G<span class=\"_ _1\"/>roupe est tenu de<span class=\"_ _1\"/> fournir aux clients p<span class=\"_ _1\"/>endant la dur\u00e9e ferme<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd2\">restante<span class=\"_ _1\"/> du co<span class=\"_ _1\"/>ntrat e<span class=\"_ _1\"/>t </span></span>la cont<span class=\"_ _1\"/>repartie <span class=\"_ _1\"/>re\u00e7ue des<span class=\"_ _1\"/> client<span class=\"_ _1\"/>s avant de<span class=\"_ _1\"/> satisf<span class=\"_ _1\"/><span class=\"lscf ws110\">aire aux obligations d<span class=\"_ _1\"/>e prestation telles que<span class=\"_ _1\"/> les avances pour l<span class=\"_ _1\"/>e temps d'antenne.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Obligations de performan<span class=\"_ _1\"/>ce non remplies au 31 d<span class=\"_ _1\"/>\u00e9cembre 2022<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Moment pr\u00e9vu de reconnaissance du revenu<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>2024<span class=\"ls1 ws0\"> </span>&gt; 2024<span class=\"ls1 ws0\"> </span>Part du prix de <span class=\"ls101 ws14f\">t<span class=\"_ _13\"/>ransa<span class=\"_ _1\"/>ction affect\u00e9e<span class=\"_ _1\"/> aux obliga<span class=\"_ _1\"/>tions de pr<span class=\"_ _1\"/>estation non sa<span class=\"_ _1\"/>tisfaites<span class=\"_ _1\"/> \u00e0 la date </span>172<span class=\"ls1 ws0\"> </span>54<span class=\"ls1 ws0\"> </span>45<span class=\"ls1 ws0\"> </span>de cl\u00f4ture<span class=\"ls1 ws0\"> </span>Relati<span class=\"_ _1\"/>f aux pa<span class=\"_ _1\"/>ssifs des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _143\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _113\"> </span><span class=\"lsff ws148\">14<span class=\"_ _13\"/></span> <span class=\"_ _113\"> </span><span class=\"ls10f ws16c\">45</span> </span>Li\u00e9s au<span class=\"_ _1\"/>x actifs de<span class=\"_ _1\"/>s contrats<span class=\"ls1 ws0\"> <span class=\"_ _213\"> </span><span class=\"lsff ws148\">104<span class=\"_ _13\"/></span> <span class=\"_ _133\"> </span><span class=\"ls10f ws16c\">40</span> <span class=\"_ _153\"> </span>0 </span>Obligations de performan<span class=\"_ _1\"/>ce non remplies au 31 d<span class=\"_ _1\"/>\u00e9cembre 2021<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Moment pr\u00e9vu de reconnaissance du revenu<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>&gt; 2023<span class=\"ls1 ws0\"> </span>Part du pr<span class=\"_ _1\"/>ix de transa<span class=\"_ _1\"/>ction affect\u00e9e<span class=\"_ _1\"/> aux obliga<span class=\"_ _1\"/>tions de pre<span class=\"_ _1\"/>station non sa<span class=\"_ _1\"/>tisfaites \u00e0<span class=\"_ _1\"/> la date 169<span class=\"ls1 ws0\"> </span>54<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>de cl\u00f4ture<span class=\"ls1 ws0\"> </span>Relati<span class=\"_ _1\"/>f aux pa<span class=\"_ _1\"/>ssifs des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _214\"> </span><span class=\"ls110 ws16e\">77</span> <span class=\"_ _4b\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _113\"> </span><span class=\"ls100 ws14e\">39</span> </span>Li\u00e9s aux <span class=\"ls101 ws14f\">actif<span class=\"_ _1\"/>s des contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _15b\"> </span><span class=\"lsfc ws14a\">92</span> <span class=\"_ _4b\"> </span><span class=\"ls100 ws14e\">35</span> <span class=\"_ _59\"> </span>0 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-2": {
   "value": "Annexe 8.1. Participations dans des filiales Les \u00e9tats financiers con<span class=\"_ _1\"/>solid\u00e9s comprennent les \u00e9<span class=\"_ _1\"/>tats financiers de Proximus<span class=\"_ _1\"/> S.A. et des filial<span class=\"_ _1\"/>es figurant dans le tableau <span class=\"_ _1\"/>ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws11e\">dessou<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">(les<span class=\"_ _13\"/> </span></span></span></span>pourcentages dans l<span class=\"_ _1\"/>e tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessou<span class=\"_ _1\"/>s repr\u00e9<span class=\"_ _1\"/>sentent<span class=\"_ _1\"/> le pourc<span class=\"_ _1\"/>entage de<span class=\"_ _1\"/> parts d<span class=\"_ _1\"/>\u00e9tenues <span class=\"_ _1\"/>par le g<span class=\"_ _1\"/>roupe)<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws115\">: <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"lsfa ws174\">S<span class=\"_ _13\"/>i\u00e8ge so<span class=\"_ _13\"/>cial<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9ta<span class=\"_ _13\"/>blis<span class=\"_ _13\"/>semen<span class=\"_ _13\"/>t<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Proximus SA de Droit Publ<span class=\"_ _13\"/>ic<span class=\"ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique Maison m\u00e8re<span class=\"ws0\"> </span>1030 Brussels<span class=\"ls1 ws0\"> </span>TVA BE 0202.239.951<span class=\"ls1 ws0\"> </span>PXS Re<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Rue de Merl 74<span class=\"ls1 ws0\"> </span>Luxembourg<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>2146 Luxemburg<span class=\"ls1 ws0\"> </span>Connectimmo SA<span class=\"ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Brussels<span class=\"ls1 ws0\"> </span>TVA BE 0477<span class=\"_ _13\"/>.931.965<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Proximus Media House (PmH)<span class=\"ls1 ws0\"> </span>Rue Ca<span class=\"_ _13\"/>rli 2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1140 Ev<span class=\"_ _13\"/>er<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>TVA BE 0875.092.626<span class=\"ls1 ws0\"> </span>Telindus - <span class=\"lsfe ws14a\">ISIT BV<span class=\"_ _13\"/></span> Krommewetering 7<span class=\"_ _13\"/><span class=\"ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3543 AP Utrecht<span class=\"ls1 ws0\"> </span>Proximus Luxembourg SA<span class=\"ls1 ws0\"> </span>18 rue du Puits Romain   <span class=\"ls1 ws0\"> </span>Luxembourg<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8070 B<span class=\"_ _13\"/>ertrang<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>Proximus ICT SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bld <span class=\"ls100 ws164\">du Roi Albert II 27</span> Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>TVA BE 0826.94<span class=\"_ _13\"/>2.915<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Proximus ICT <span class=\"ws0\">- </span>Expe<span class=\"_ _13\"/>rt Community Ferdinand Allenst<span class=\"_ _13\"/>raat 38<span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>CVBA<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>3001 Heverlee<span class=\"ls1 ws0\"> </span>(3)<span class=\"ls1 ws0\"> </span>TVA BE 0841.396.905<span class=\"ls1 ws0\"> </span>Proximus Opal SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bld <span class=\"ls100 ws164\">du Roi Albert II 27</span> Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Brussels<span class=\"ls1 ws0\"> </span>TVA BE 0861.585.672<span class=\"ls1 ws0\"> </span>Be-<span class=\"lsfa ws17a\">Mobi<span class=\"_ _13\"/>le SA<span class=\"_ _13\"/></span> Kardinaal Merc<span class=\"_ _13\"/>ierl<span class=\"_ _13\"/>aan 1A<span class=\"ls1 ws0\"> </span>Belgique 93%<span class=\"ls1 ws0\"> </span>93%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TVA BE 0881.959.533<span class=\"ls1 ws0\"> </span>Mediamobile Nordic OY<span class=\"_ _13\"/><span class=\"ws0\"> </span>\u00c4yritie 8B <span class=\"ws0\"> </span>Finlande 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>01510<span class=\"_ _13\"/> <span class=\"ls114 ws164\">Vant<span class=\"_ _13\"/>aa,<span class=\"ls1 ws0\">  Finland<span class=\"_ _13\"/> </span></span>(4)<span class=\"ls1 ws0\"> </span>FI 23364202<span class=\"ls1 ws0\"> </span>Mediamobile SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Rue du Gouverneur G\u00e9n\u00e9ral Ebou\u00e9 24<span class=\"ls1 ws0\"> </span>France 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>F-<span class=\"ls10f ws166\">92130 Issy Les Moulineaux</span> Flitsmeist<span class=\"_ _13\"/>er BV<span class=\"ws0\"> </span>Landjuweel 24<span class=\"ls1 ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>93%<span class=\"ls1 ws0\"> </span>93%<span class=\"ls1 ws0\"> </span>3905 PG Veenendaal<span class=\"ls1 ws0\"> </span>Cascado<span class=\"_ _13\"/>r BV<span class=\"ls1 ws0\"> </span>Kardinaal <span class=\"_ _13\"/><span class=\"ls10f ws166\">Mercierlaan 1, bus A<span class=\"ls1 ws0\"> </span></span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>VAT BE 0648 964<span class=\"_ _13\"/> 048<span class=\"ls1 ws0\"> </span>Annexe<span class=\"ff51 fs8 fc3 ls1 ws0\"> </span><span class=\"lsf6 ws177\">8. Par<span class=\"_ _13\"/>ticipations dans des filiale<span class=\"_ _13\"/>s, <span class=\"ls119 ws178\">co<span class=\"ls1 ws0\">-<span class=\"lsf8 ws147\">entre<span class=\"_ _1\"/>prises et<span class=\"_ _1\"/> entrep<span class=\"_ _1\"/>rises<span class=\"_ _1\"/> </span></span></span></span>associ\u00e9es<span class=\"ls1 ws0\"> </span>Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"lsfb ws167\">Si\u00e8ge soc<span class=\"_ _13\"/>ial</span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9tablissemen<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Scarlet Belgium NV<span class=\"ls1 ws0\"> </span>Car<span class=\"_ _1\"/>listraat 2<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>1140 Ev<span class=\"_ _13\"/>er<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>TVA BE 0447.976.484<span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>Clear<span class=\"_ _13\"/>Medi<span class=\"_ _13\"/>a SA<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Merksemsesteenweg 148<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>2100 Deurne<span class=\"ls1 ws0\"> </span>TVA BE 0831.425.897<span class=\"ls1 ws0\"> </span>Davinsi Labs NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Borsbeeksebrug 28/2verd <span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>2600 Ant<span class=\"_ _13\"/>werpe<span class=\"_ _13\"/>n<span class=\"ls1 ws0\"> </span>TVA BE 0550.853.793<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Chancery House 5th floor , Lislet, G<span class=\"_ _1\"/>eoffrey Street<span class=\"ls1 ws0\"> </span>Ile Maurice<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Mauri<span class=\"_ _1\"/>tius Ltd<span class=\"ls1 ws0\"> </span>Port Louis<span class=\"_ _13\"/> 1112<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsfe ws14d\">07</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services SA<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>TVA BE 0866.97<span class=\"_ _13\"/>7.98<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Eichweisenring 1<span class=\"_ _13\"/>1<span class=\"ws0\"> </span>Allemagne 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Deutschlan<span class=\"_ _1\"/>d GMB<span class=\"_ _1\"/>H<span class=\"ls1 ws0\"> </span>70567 Stu<span class=\"_ _1\"/>ttgart<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 2 New Bailey, 6 Stanley Street, Sa<span class=\"_ _1\"/>lford<span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services UK Ltd<span class=\"ls1 ws0\"> </span>Greater<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Manche<span class=\"_ _1\"/>ster M3 5GS<span class=\"ls1 ws0\"> </span></span></span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Wilhelminakade 173<span class=\"_ _13\"/>, unit 41 32<span class=\"ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Nederland BV<span class=\"ls1 ws0\"> </span>3072 AP<span class=\"_ _13\"/> Rotte<span class=\"_ _13\"/>rdam<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Corpo<span class=\"_ _1\"/>ration tr<span class=\"_ _1\"/>ust center <span class=\"ls1 ws0\">- <span class=\"lsff ws148\">1209 <span class=\"ls10f ws166\">Orange street</span></span> </span>Etats Uni<span class=\"_ _1\"/>s 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services North Amer<span class=\"_ _13\"/>ica Inc<span class=\"ws0\"> </span>d'Am\u00e9riq<span class=\"_ _13\"/>ue<span class=\"ls1 ws0\"> </span>USA <span class=\"ls1 ws0\">- <span class=\"ws14c\">1980<span class=\"_ _13\"/>1 Willington Dela<span class=\"_ _13\"/>ware</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 80 Robinson Road #02<span class=\"ws0\">-<span class=\"_ _13\"/><span class=\"lsfe ws14d\">00</span> </span>Singapour 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Asia Pte L<span class=\"_ _1\"/>td<span class=\"ls1 ws0\"> </span>Singapore 068<span class=\"_ _13\"/>898<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Avenida da Republica, 50, 1<span class=\"_ _1\"/>0\u00e8me \u00e9tag<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>Portug<span class=\"_ _13\"/>al<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services (Portugal) SA<span class=\"ls1 ws0\"> </span>1069<span class=\"ls1 ws0\">-<span class=\"_ _13\"/><span class=\"ls100 ws164\">211 Lisboa</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Via dell<span class=\"_ _13\"/>a Moscova 3<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Italie<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Italia Srl<span class=\"ls1 ws0\"> </span>2012<span class=\"_ _13\"/>1 Mila<span class=\"_ _13\"/>no<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Calle Salv<span class=\"_ _13\"/>atierra, 4<span class=\"_ _13\"/>, 2c<span class=\"ls1 ws0\"> </span>Espagne 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Spain SL<span class=\"_ _13\"/><span class=\"ws0\"> </span>28034 Madrid<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Gesellsch<span class=\"_ _1\"/>aftsstra<span class=\"_ _1\"/>sse 27<span class=\"ls1 ws0\"> </span>Suisse<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Servic<span class=\"_ _13\"/>es S<span class=\"_ _13\"/>witzerlan<span class=\"_ _13\"/>d AG<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>3001 Bern<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Wildpretmarkt 2<span class=\"ls1 ws0\">-4 </span>Autric<span class=\"_ _13\"/>he<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Austria<span class=\"_ _1\"/> GMBH<span class=\"ls1 ws0\"> </span>1010 Wien<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Drottninggatan 30<span class=\"_ _13\"/><span class=\"ws0\"> </span>Su\u00e8de<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Sweden AB<span class=\"ls1 ws0\"> </span>411<span class=\"ls1 ws0\">-</span><span class=\"ls111\">14 G<span class=\"_ _13\"/>oteb<span class=\"_ _13\"/>org</span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier #409 Raffine Higashi <span class=\"_ _13\"/>Ginza, 4<span class=\"ws0\">-<span class=\"lsff ws148\">14<span class=\"_ _13\"/></span> </span>Japon<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Servic<span class=\"_ _13\"/>es JAP<span class=\"_ _13\"/>AN  KK<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Tsukiji 4 <span class=\"ls1 ws0\">- Chome - <span class=\"lsfa ws149\">Chu<span class=\"_ _13\"/>o</span>-</span><span class=\"ws16c\">ku<span class=\"ls1 ws0\"> </span></span>Tokyo 104<span class=\"ls1 ws0\">-<span class=\"_ _13\"/><span class=\"lsfe ws14d\">0045</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 5/F Manulife Place<span class=\"_ _13\"/><span class=\"ws0\"> </span>Chine 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services China Ltd<span class=\"_ _13\"/><span class=\"ws0\"> </span>348 Kwun T<span class=\"_ _13\"/>ong R<span class=\"_ _13\"/>oad, Ko<span class=\"_ _13\"/>wloon<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Hong Kong<span class=\"ws0\"> </span>(1)Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"lsfb ws167\">Si\u00e8ge soc<span class=\"_ _13\"/>ial</span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9tablissemen<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Belgacom International Carrier Ghana 20 Jones<span class=\"_ _13\"/> Nels<span class=\"_ _13\"/>on Road, <span class=\"_ _13\"/>Adabrak<span class=\"_ _13\"/>a,  PO Box<span class=\"_ _13\"/> GP Ghana<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>Ltd<span class=\"ls1 ws0\"> </span>821<span class=\"ls1 ws0\"> </span>Accra<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1) (4<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 1 Marga<span class=\"_ _13\"/>ret St<span class=\"_ _13\"/>reet <span class=\"ls1 ws0\">-<span class=\"_ _13\"/> <span class=\"ls10f ws166\">Level 11</span> </span>Austral<span class=\"_ _13\"/>ie<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Australi<span class=\"_ _1\"/>a Pty Ltd<span class=\"ls1 ws0\"> </span>Sydney NSW 2000<span class=\"ls1 ws0\"> </span>Austral<span class=\"_ _13\"/>ie<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Dubai Internet City<span class=\"_ _13\"/><span class=\"ws0\"> </span>Emirats Arabes Unis<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Dubai FZ<span class=\"ws0\">-<span class=\"lsfc ws14a\">LL<span class=\"_ _13\"/>C</span> </span>Premises 306 <span class=\"ws0\">- <span class=\"ls10e ws165\">Fl<span class=\"_ _13\"/>oor 03<span class=\"_ _13\"/></span>- </span>Building 02 <span class=\"_ _13\"/><span class=\"ws0\">-<span class=\"ls111 ws148\">PO box </span></span>502307<span class=\"ls1 ws0\"> </span>Dubai<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional <span class=\"ls10e ws162\">Carri<span class=\"_ _13\"/>er </span>Central O<span class=\"_ _13\"/>ffic<span class=\"_ _13\"/>e Park n<span class=\"_ _13\"/>\u00b05<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Afrique du Sud<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s South Af<span class=\"_ _1\"/>rica Pro<span class=\"_ _1\"/>prietary L<span class=\"_ _1\"/>td<span class=\"ls1 ws0\"> </span>257 Jean Avenue, Centurion<span class=\"ls1 ws0\"> </span>Gauteng 0157<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 5th Floor, West Wing, ICE<span class=\"_ _13\"/>A Lion Center<span class=\"_ _13\"/><span class=\"ws0\"> </span>Kenya<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Kenya Ltd<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Riverside Park, PO Box 1<span class=\"_ _13\"/>0643<span class=\"ws0\"> </span>00100 Nairobi<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Rue du Colonel Moll 3<span class=\"ls1 ws0\"> </span>France 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Servic<span class=\"_ _13\"/>es Fran<span class=\"_ _13\"/>ce SAS<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>75017 Par<span class=\"_ _1\"/>is<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Level 6, Menara 1 Dutamas<span class=\"ls1 ws0\"> </span>la<span class=\"ls1 ws0\"> <span class=\"ls114 ws164\">Malaisie<span class=\"_ _13\"/></span> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Malaysi<span class=\"_ _1\"/>a<span class=\"ls1 ws0\"> </span>Solaris Dut<span class=\"_ _13\"/>amas, No.<span class=\"_ _13\"/> 1 Jala<span class=\"_ _13\"/>n Dutam<span class=\"_ _13\"/>as 1,<span class=\"ls1 ws0\"> </span>50480 Kual<span class=\"_ _13\"/>a Lumpu<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span>No. 202001015524 (1371844<span class=\"ls1 ws0\">-<span class=\"_ _13\"/><span class=\"ls11d ws17c\">D)</span> </span>(1)<span class=\"ls1 ws0\"> </span>TeleSign Holdings Inc<span class=\"_ _13\"/><span class=\"ws0\"> </span>13274 Fiji Way , Suite 600<span class=\"_ _13\"/><span class=\"ws0\"> </span>Etats Uni<span class=\"_ _1\"/>s 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>d'Am\u00e9riq<span class=\"_ _13\"/>ue<span class=\"ls1 ws0\"> </span>Marin<span class=\"_ _13\"/>a del Re<span class=\"_ _13\"/>y, <span class=\"_ _13\"/>CA 90<span class=\"_ _13\"/>292<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TeleSign <span class=\"ls10e ws162\">Corp<span class=\"_ _13\"/>orat<span class=\"_ _13\"/>ion</span> 13274 Fiji Way , Suite 600<span class=\"_ _13\"/><span class=\"ws0\"> </span>Etats Uni<span class=\"_ _1\"/>s 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>d'Am\u00e9riq<span class=\"_ _13\"/>ue<span class=\"ls1 ws0\"> </span>Marin<span class=\"_ _13\"/>a del Re<span class=\"_ _13\"/>y, <span class=\"_ _13\"/>CA 90<span class=\"_ _13\"/>292<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TeleSign UK<span class=\"ls1 ws0\"> </span>2 New Bailey, 6 Stanley Street, Sa<span class=\"_ _1\"/>lford<span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Greater Manchester M3 5GS<span class=\"ls1 ws0\"> </span>TeleSign Mobile Ltd<span class=\"_ _13\"/><span class=\"ws0\"> </span>2 New Bailey, 6 <span class=\"ls101 ws14f\">Sta<span class=\"_ _1\"/>nley Stre<span class=\"_ _1\"/>et, Salfor<span class=\"_ _1\"/>d<span class=\"ls1 ws0\"> </span></span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Greater Manchester M3 5GS<span class=\"ls1 ws0\"> </span>TeleSign Doo<span class=\"ws0\"> </span>Tresnjinog cvet<span class=\"_ _13\"/>a 1<span class=\"ws0\"> </span>Serbie<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>11070 N<span class=\"_ _13\"/>ov<span class=\"_ _13\"/>i Beo<span class=\"_ _13\"/>grad<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TeleSign Netherlands<span class=\"_ _13\"/> B.V.<span class=\"ws0\"> </span>2 New Bailey, 6 Stanley Street, Sa<span class=\"_ _1\"/>lford<span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Greater<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Manche<span class=\"_ _1\"/>ster M3 5GS<span class=\"ls1 ws0\"> </span></span></span>TeleSign Singapore Pt<span class=\"_ _13\"/>e. Ltd.<span class=\"ws0\"> </span>1 Robinson Road, #<span class=\"_ _13\"/>17<span class=\"ws0\">-<span class=\"lsfe ws14d\">00</span> </span>Singapour 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>AIA Towe<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span>Singapore (048542)<span class=\"ls1 ws0\"> </span>TeleSign (Beijing<span class=\"_ _13\"/>) Technology Co., Lt<span class=\"_ _13\"/>d.<span class=\"ws0\"> </span>Office 1551, 15/F, Office Bu<span class=\"_ _13\"/>ilding A, Pa<span class=\"_ _13\"/>rkview Chine 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Green,<span class=\"ls1 ws0\"> </span>9 <span class=\"ls111 ws148\">Dongdaq<span class=\"_ _13\"/>iao <span class=\"_ _13\"/>Road, Ch<span class=\"_ _13\"/>aoyan<span class=\"_ _13\"/>g Distric<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span></span>Beijing 100020<span class=\"ws0\"> </span>Codit Holding BV<span class=\"ws0\"> </span>Gaston Crommenla<span class=\"_ _13\"/>an 14, box 301<span class=\"_ _13\"/><span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9050 Ledeberg<span class=\"ls1 ws0\"> </span>VAT BE 662.<span class=\"_ _13\"/>946.40<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>Codit BV<span class=\"ws0\"> </span>Gaston Crommenla<span class=\"_ _13\"/>an 14, box 301<span class=\"_ _13\"/><span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9050 Ledeberg<span class=\"ls1 ws0\"> </span>VAT <span class=\"ls1 ws0\">BE <span class=\"lsfe ws14d\">0471.34<span class=\"_ _13\"/>9.823</span> </span>Codit Sw<span class=\"_ _13\"/>itzerl<span class=\"_ _13\"/>and<span class=\"_ _13\"/> AG<span class=\"ls1 ws0\"> </span>The Circle 6<span class=\"ws0\"> </span>Suisse<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8058 Zurich<span class=\"ls1 ws0\"> </span>VAT CH<span class=\"_ _13\"/>E<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">335.77<span class=\"_ _13\"/>6.516</span> </span>Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"lsfb ws167\">Si\u00e8ge soc<span class=\"_ _13\"/>ial</span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9tablissemen<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Codit Integration Ltd. <span class=\"_ _13\"/><span class=\"ws0\"> </span>Landmark<span class=\"_ _13\"/> House<span class=\"_ _13\"/>, Stat<span class=\"_ _13\"/>ion Road<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span> <span class=\"ws14c\">RG27 9HA Hook (Hamp<span class=\"_ _13\"/>shire)</span> VAT GB<span class=\"_ _13\"/> 24<span class=\"_ _13\"/>1.57<span class=\"_ _13\"/>81.<span class=\"_ _13\"/>10<span class=\"ls1 ws0\"> </span>Codit Managed Servic<span class=\"_ _13\"/>es BV<span class=\"ws0\"> </span>Gaston Crommenla<span class=\"_ _13\"/>an 14, box 301<span class=\"_ _13\"/><span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9050 Ledeberg<span class=\"ls1 ws0\"> </span>VAT BE 0835.734.875<span class=\"ls1 ws0\"> </span>CODIT<span class=\"_ _13\"/> Mare<span class=\"_ _13\"/> Lim<span class=\"_ _13\"/>ited<span class=\"_ _13\"/> <span class=\"ls1 ws0\"> </span>Internat<span class=\"_ _13\"/>ional<span class=\"_ _13\"/> House<span class=\"_ _13\"/>, Mdina <span class=\"_ _13\"/>Road<span class=\"ls1 ws0\"> </span>Malte<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>BKR 3000 Mriehel<span class=\"_ _13\"/><span class=\"ws0\"> </span>C55412<span class=\"ls1 ws0\"> </span>Codit Nederland B.V<span class=\"_ _13\"/><span class=\"ws0\"> </span>Atoomweg 350,<span class=\"ls1 ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3542AB Utrecht<span class=\"ls1 ws0\"> </span>Votijnit L<span class=\"_ _1\"/>da. (<span class=\"_ _1\"/>Codit Por<span class=\"_ _1\"/>tugal) <span class=\"ls1 ws0\"> </span>Edificio LACS Anjos, Ru<span class=\"_ _13\"/>a Febo Moniz, 27<span class=\"_ _13\"/><span class=\"ws0\"> </span>Portug<span class=\"_ _13\"/>al<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1150<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws17d\">152 Lisboa</span> </span>NIPC 510.595.251<span class=\"ls1 ws0\"> </span>Codit Software Limited <span class=\"_ _13\"/><span class=\"ws0\"> </span>Internat<span class=\"_ _13\"/>ional<span class=\"_ _13\"/> House<span class=\"_ _13\"/>, Mdina <span class=\"_ _13\"/>Road<span class=\"ls1 ws0\"> </span>Malte<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>BKR 3000 Mriehel<span class=\"_ _13\"/><span class=\"ws0\"> </span> <span class=\"ls100 ws14e\">C64225</span> Codit France S.A.S. <span class=\"ls1 ws0\">  </span>18, Boulevard Malesherbes<span class=\"ls1 ws0\"> </span>France 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>75008 Paris 08<span class=\"ls1 ws0\"> </span>VAT FR<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">0478<span class=\"_ _13\"/>.300.189</span> </span>UMBRiO Holding BV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bisonspoor 3002<span class=\"ws0\">-<span class=\"_ _13\"/><span class=\"ls10e ws162\">A501</span> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3605 LT Maa<span class=\"_ _13\"/>rssen<span class=\"ls1 ws0\"> </span>Mobile Vikings NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Kempische Steenweg 309 <span class=\"ls1 ws0\">- <span class=\"ls111 ws14c\">bo\u00eete1<span class=\"_ _13\"/></span> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3500 Hasselt<span class=\"ls1 ws0\"> </span>TVA BE 0886.<span class=\"_ _13\"/>946.917<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Telesign Belgium<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 <span class=\"ls10f ws16c\">Bruxelles<span class=\"ls1 ws0\"> </span></span>(5)<span class=\"ls1 ws0\"> </span>TVA BE 0781.957.877<span class=\"ls1 ws0\"> </span>3M Digital Networks Privat<span class=\"_ _13\"/>e Limited 45/B, Sub<span class=\"_ _13\"/>am Com<span class=\"_ _13\"/>plex, <span class=\"_ _13\"/>1st A Main<span class=\"_ _13\"/> 3rd <span class=\"_ _13\"/>Floor<span class=\"_ _13\"/>, Inde 0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>(Mobtexting) Rear Wing, S<span class=\"_ _13\"/>arakki In<span class=\"_ _13\"/>dl Lay<span class=\"_ _13\"/>out, J P N<span class=\"_ _13\"/>agar, Phas<span class=\"_ _13\"/>e<span class=\"ls1 ws0\">-</span>3, <span class=\"ls1 ws0\"> </span> <span class=\"ls114 ws149\">Bengaluru<span class=\"_ _13\"/>, Karnat<span class=\"_ _13\"/>aka 560<span class=\"_ _13\"/> 078<span class=\"_ _13\"/></span> (1) (6<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> </span>U72200KA2012PTC06<span class=\"_ _13\"/>6750<span class=\"ls1 ws0\"> </span>Proximu<span class=\"_ _13\"/>s Ad<span class=\"_ _13\"/>a<span class=\"ls1 ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>(5)<span class=\"ls1 ws0\"> </span>TVA BE 0781.848.902<span class=\"ls1 ws0\"> </span>Doktr<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 0%<span class=\"ls1 ws0\"> </span>80%<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>(5)<span class=\"ls1 ws0\"> </span>TVA BE <span class=\"lsfe ws14d\">0787.949.212</span><span class=\"ws0\"> </span>Proximu<span class=\"_ _13\"/>s Lux<span class=\"_ _13\"/>embo<span class=\"_ _13\"/>urg In<span class=\"_ _13\"/>frastru<span class=\"_ _13\"/>ctu<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>18 rue du Puits Romain   <span class=\"ls1 ws0\"> </span>Luxembourg<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8070 B<span class=\"_ _13\"/>ertrang<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>(5)<span class=\"ls1 ws0\"> </span>(1) Entreprise fa<span class=\"_ _13\"/>isant part<span class=\"_ _13\"/>ie du Group B<span class=\"_ _13\"/>ICS<span class=\"ls1 ws0\"> </span>(2) Entit\u00e9 fus<span class=\"_ _13\"/>ionn\u00e9e avec P<span class=\"_ _13\"/>roximus SA<span class=\"ls1 ws0\"> </span>(3) Entit\u00e9 fus<span class=\"_ _13\"/>ionn\u00e9e avec Clea<span class=\"_ _13\"/>rmedia<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(4) Entreprise liquid\u00e9e en 20<span class=\"_ _13\"/>22<span class=\"ws0\"> </span>(5) Entit\u00e9 cr\u00e9\u00e9e en 2022<span class=\"_ _13\"/><span class=\"ws0\"> </span>(6) Entit<span class=\"_ _13\"/>\u00e9 acquise en 2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Annexe 8.<span class=\"ls1 ws0\">2</span><span class=\"ws12c\">. P<span class=\"_ _1\"/>artici<span class=\"_ _1\"/>pation d<span class=\"_ _1\"/>ans entrep<span class=\"_ _1\"/>rises<span class=\"_ _1\"/> communes<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Le Grou<span class=\"_ _1\"/>pe a un<span class=\"_ _1\"/>e entr<span class=\"_ _1\"/>eprise co<span class=\"_ _1\"/>mmune s<span class=\"_ _1\"/>ignifi<span class=\"_ _1\"/>cative, M<span class=\"_ _7\"/>Wingz situ<span class=\"_ _1\"/>\u00e9e Bl<span class=\"_ _1\"/>d Simon Bo<span class=\"_ _1\"/>livar 3<span class=\"_ _1\"/>4 \u00e0 1<span class=\"_ _1\"/>000 Bru<span class=\"_ _1\"/>xelles (<span class=\"_ _7\"/>T<span class=\"_ _13\"/>VA : <span class=\"_ _1\"/>BE0738.9<span class=\"_ _1\"/>87.372<span class=\"_ _1\"/>).<span class=\"ls1\"> <span class=\"lsd1 ws114\">En novembre </span></span>2019, Proximus et O<span class=\"_ _1\"/>range sont entr\u00e9s dans un<span class=\"_ _1\"/> partenariat strat\u00e9giq<span class=\"_ _1\"/>ue afin de partager un<span class=\"_ _1\"/>e partie des r\u00e9seaux <span class=\"_ _1\"/>d\u2019acc\u00e8s m<span class=\"ws113\">obiles. Le r\u00e9seau d\u2019acc\u00e8s </span>mobile parta<span class=\"_ _1\"/>g\u00e9 est plan<span class=\"_ _1\"/>ifi\u00e9, constr<span class=\"_ _1\"/>uit et exploit<span class=\"_ _1\"/>\u00e9 par cette entrep<span class=\"_ _1\"/>rise commu<span class=\"_ _1\"/>ne et d\u00e9tenu<span class=\"_ _1\"/>e \u00e0 50/50 par Proxim<span class=\"_ _1\"/>us et Orange Bel<span class=\"lsd4 ws94\">gium. L<span class=\"_ _13\"/>\u2019entr<span class=\"_ _13\"/>epr<span class=\"_ _13\"/>ise </span>commune a comm<span class=\"_ _7\"/>enc\u00e9 \u00e0 d\u00e9livrer ses servi<span class=\"_ _1\"/>ces \u00e0 ses actionn<span class=\"_ _1\"/>aires en avril<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>L\u2019accord est b<span class=\"lsd9 ws130\">as\u00e9<span class=\"_ _1\"/> sur l<span class=\"_ _1\"/>es prin<span class=\"_ _1\"/>cipes <span class=\"_ _1\"/>suivan<span class=\"_ _1\"/>ts :<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les op\u00e9ra<span class=\"_ _1\"/>teurs se<span class=\"_ _1\"/> partag<span class=\"_ _1\"/>ent le co<span class=\"_ _1\"/>ntr\u00f4le de <span class=\"_ _1\"/>cette en<span class=\"_ _1\"/>trepri<span class=\"_ _1\"/>se commu<span class=\"_ _1\"/>ne, c\u2019est<span class=\"ls1 ws0\">-\u00e0-<span class=\"_ _1\"/><span class=\"lsd2\">dire qu<span class=\"_ _1\"/>e les d<span class=\"_ _1\"/>\u00e9cision<span class=\"_ _1\"/>s sur le<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s per<span class=\"_ _1\"/>tinente<span class=\"_ _1\"/>s</span></span></span>requi\u00e8ren<span class=\"_ _1\"/>t le co<span class=\"_ _1\"/>nsentem<span class=\"_ _1\"/>ent unani<span class=\"_ _1\"/>me des <span class=\"lsd5 ws94\">parti<span class=\"_ _13\"/>es<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">MWingz d\u00e9l<span class=\"_ _1\"/>ivre ex<span class=\"_ _1\"/>clusivem<span class=\"_ _1\"/>ent ses <span class=\"_ _1\"/><span class=\"ws123\">services \u00e0 ses so<span class=\"_ _1\"/>ci\u00e9t\u00e9s m\u00e8r<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span></span>Dans ses comptes con<span class=\"_ _1\"/>solid\u00e9s, le Groupe int<span class=\"_ _1\"/>\u00e8gre MWingz comme un<span class=\"_ _1\"/>e entreprise commune<span class=\"_ _1\"/> et reconna\u00eet sa quot<span class=\"_ _1\"/>e<span class=\"ls1 ws0\">-</span>part dans les actifs <span class=\"_ _1\"/>et les passifs ainsi que sa quote<span class=\"ls1 ws0\">-<span class=\"_ _1\"/><span class=\"lscf ws110\">part dans les c<span class=\"_ _1\"/>o\u00fbts envers les tiers, sur b<span class=\"_ _1\"/>ase de sa quote<span class=\"ls1 ws0\">-<span class=\"lsd5 ws129\">part d<span class=\"_ _13\"/><span class=\"lsd3 ws118\">\u00e9tenue. <span class=\"_ _1\"/>Les rev<span class=\"_ _1\"/>enus de<span class=\"_ _1\"/>s ventes d<span class=\"_ _1\"/>e l\u2019entr<span class=\"_ _1\"/>eprise co<span class=\"_ _1\"/>mmu<span class=\"_ _1\"/>ne \u00e0 </span></span></span></span></span>Proximus et Orange <span class=\"_ _1\"/>Belgium sont \u00e9limin\u00e9s.Annexe 8.<span class=\"ls1 ws0\">3. Participation dans des co-</span><span class=\"ws12c\">en<span class=\"_ _1\"/>treprises <span class=\"_ _1\"/>et entrep<span class=\"_ _1\"/>rises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span></span>(EUR million)<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _147\"> </span><span class=\"ls101 ws16f\">2021</span> <span class=\"_ _be\"> </span><span class=\"ls101 ws16f\">2022</span> </span>Valeur<span class=\"_ _1\"/> comptabl<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> </span>34<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span><span class=\"ls10f ws16c\">43</span> </span>R\u00e9sulta<span class=\"_ _1\"/>t <span class=\"ls100 ws14e\">des </span>activit\u00e9s po<span class=\"_ _1\"/>ursuivi<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span>-<span class=\"lsff ws148\">10<span class=\"_ _77\"> </span></span>-<span class=\"ls100 ws14e\">20</span></span>Les participations dans l<span class=\"_ _1\"/>es <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">entrep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es</span> </span><span class=\"ws118\">et entrep<span class=\"_ _1\"/>rises as<span class=\"_ _1\"/>soci\u00e9es so<span class=\"_ _1\"/>nt les s<span class=\"_ _1\"/>uivantes<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span></span>Pays Pourcen<span class=\"_ _1\"/>tage d'int\u00e9r\u00eats Nom<span class=\"ls1 ws0\"> <span class=\"_ _14b\"> </span><span class=\"lsfb ws167\">Si\u00e8ge social<span class=\"_ _13\"/></span> </span>d'\u00e9tablissemed\u00e9tenus<span class=\"_ _13\"/> pa<span class=\"_ _13\"/>r le<span class=\"_ _13\"/> Gro<span class=\"_ _13\"/>upe<span class=\"ls1\"> </span>nt<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span></span>2022<span class=\"ls1 ws0\"> </span>Entrep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es a<span class=\"_ _13\"/>ssoc<span class=\"_ _13\"/>i\u00e9es<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgian Mobile ID SA/NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Mar<span class=\"_ _1\"/>kiesstraat 1<span class=\"ls1 ws0\"> </span>Belgique 15%<span class=\"ls1 ws0\"> </span>15%<span class=\"ls1 ws0\"> </span>1000 Brussel<span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 541.659.084<span class=\"ls1 ws0\"> </span>Synductis C<span class=\"_ _1\"/>V<span class=\"ls1 ws0\"> </span>Brusselsesteenweg 199<span class=\"ls1 ws0\"> </span>Belgique 17%<span class=\"ls1 ws0\"> </span>17%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 502.445.845<span class=\"ls1 ws0\"> </span>Experience @ work CVBA<span class=\"ls1 ws0\"> </span>Minderbroedersgang 12<span class=\"ls1 ws0\"> </span>Belgique 30%<span class=\"ls1 ws0\"> </span>30%<span class=\"ls1 ws0\"> </span>2800 Mechelen<span class=\"ls1 ws0\"> </span>VAT BE 627.8<span class=\"_ _13\"/>19.632<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Tessares SA/NV<span class=\"ls1 ws0\"> </span>Avenue Jean Monnet 1 <span class=\"ls1 ws0\"> </span>Belgique 23%<span class=\"ls1 ws0\"> </span>23%<span class=\"ls1 ws0\"> </span>1348 Ottignies<span class=\"ws0\">-</span><span class=\"ls111\">Lou<span class=\"_ _13\"/>vain<span class=\"_ _13\"/></span><span class=\"ws0\">-<span class=\"ls116 ws167\">la</span>-<span class=\"ls10f ws16c\">Neuve</span> </span>VAT BE 600.810.278<span class=\"ls1 ws0\"> </span>Co.station Belgium N<span class=\"_ _13\"/>V<span class=\"ws0\"> </span>Sinter-<span class=\"ls10f ws166\">Goedeleplein 5</span> Belgique 20%<span class=\"ls1 ws0\"> </span>20%<span class=\"ls1 ws0\"> </span>1000 Brussel<span class=\"ls1 ws0\"> </span>VAT BE 599<span class=\"_ _13\"/>,786,4<span class=\"_ _13\"/>34<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Fiberklaar Midco BV<span class=\"ws0\"> </span>Raymonde de Larochel<span class=\"_ _13\"/>aan 13<span class=\"ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9051 Sint<span class=\"ws0\">-Denijs<span class=\"_ _13\"/>-<span class=\"ls10f ws16c\">Westrem</span> </span>VAT BE 76<span class=\"_ _13\"/>0,489<span class=\"_ _13\"/>,106<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Fiberklaar BV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Raymonde de Larochel<span class=\"_ _13\"/>aan 13<span class=\"ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9051 Sint<span class=\"ws0\">-Denijs<span class=\"_ _13\"/>-<span class=\"ls10f ws16c\">Westrem</span> </span>VAT BE 76<span class=\"_ _13\"/>0,540<span class=\"_ _13\"/>,475<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>I.Leco NVKleinhoe<span class=\"_ _13\"/>fstraat 6<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 38%<span class=\"ls1 ws0\"> </span>38%<span class=\"ls1 ws0\"> </span>2440 Geel<span class=\"ls1 ws0\"> </span>VAT BE 471,<span class=\"_ _13\"/>967,356<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgian Parking Regist<span class=\"_ _13\"/>er NV<span class=\"ws0\"> </span>Kardinaal Merc<span class=\"_ _13\"/>ierl<span class=\"_ _13\"/>aan 1A<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>VAT BE 0778.406.687<span class=\"ls1 ws0\"> </span>Ads&amp;D<span class=\"_ _1\"/>ata<span class=\"ls1 ws0\"> </span>Harensesteenweg 226<span class=\"ls1 ws0\"> </span>Belgique 11%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>11%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1800 Vil<span class=\"_ _13\"/>voorde<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 0809.309.701<span class=\"ls1 ws0\"> </span>Glasf<span class=\"_ _1\"/>aser Ostb<span class=\"_ _1\"/>elgien<span class=\"ls1 ws0\"> </span>Kl\u00f6tzerb<span class=\"_ _13\"/>ahn 2<span class=\"_ _13\"/>4<span class=\"ls1 ws0\"> </span>Belgique -50%4700 Eupen<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>VAT BE 0791.811.295<span class=\"ls1 ws0\"> </span>Co<span class=\"ls1 ws0\">-<span class=\"lsfa ws149\">ent<span class=\"_ _13\"/>repri<span class=\"_ _13\"/>s<span class=\"_ _13\"/>es</span> </span>Unifiber Midco SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Waterl<span class=\"_ _13\"/>oo Offic<span class=\"_ _13\"/>e Pa<span class=\"_ _13\"/>rk<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>Dr\u00e8ve Richelle 161 D, Boite 20<span class=\"ls1 ws0\"> </span>1410 Wat<span class=\"_ _13\"/>erl<span class=\"_ _13\"/>oo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>0771.81<span class=\"_ _1\"/>4.647 RPR/RPM<span class=\"ls1 ws0\"> </span>Unifiber SA<span class=\"ws0\"> </span>Waterl<span class=\"_ _13\"/>oo Offic<span class=\"_ _13\"/>e Pa<span class=\"_ _13\"/>rk<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>Dr\u00e8ve Richelle 161 D, Boite 20<span class=\"ls1 ws0\"> </span>1410 Wat<span class=\"_ _13\"/>erl<span class=\"_ _13\"/>oo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>0771.870.3<span class=\"_ _1\"/>72 RPR/RPM<span class=\"ls1 ws0\"> </span>(1) Entit\u00e9 <span class=\"ls10f ws166\">cr\u00e9\u00e9e en 2022</span>(2) Influence significat<span class=\"_ _13\"/>ive car Proximus<span class=\"_ _13\"/> a un membre au sein du Co<span class=\"_ _13\"/>nseil d'admi<span class=\"_ _13\"/>nistrationFiberklaar a \u00e9t\u00e9 <span class=\"lsd4 ws128\">cocr\u00e9\u00e9e<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>en mars 20<span class=\"_ _1\"/>21 avec EQT Infrastructure<span class=\"_ _1\"/> pour acc\u00e9l\u00e9rer le d\u00e9ploiem<span class=\"_ _1\"/>ent de la fibre optique <span class=\"_ _1\"/>en Flandre. Fiberklaar t<span class=\"_ _1\"/>ravaille \u00e0 la conception, \u00e0 la cons<span class=\"_ _1\"/>truction, \u00e0 la <span class=\"_ _1\"/>maintenance et \u00e0 la mise<span class=\"_ _1\"/> \u00e0 niveau du r\u00e9seau d<span class=\"_ _1\"/>e fibre optique dan<span class=\"_ _1\"/>s toute la r\u00e9gion afin d'<span class=\"lsd3 ws121\">ac<span class=\"_ _1\"/>c\u00e9l<span class=\"lsd1 ws119\">\u00e9rer la connectivit\u00e9 </span></span>par fibre optique <span class=\"_ _1\"/>super rapide et stable en<span class=\"_ _1\"/> Flandre. L'objectif de<span class=\"_ _1\"/> Fiberklaar est de conne<span class=\"_ _1\"/>cter 1,5 million de fo<span class=\"_ _1\"/>yers et d'ent<span class=\"lsd3 ws118\">rep<span class=\"_ _1\"/>rises en <span class=\"_ _1\"/>Flandre d'<span class=\"_ _7\"/>ici </span>2028. Prox<span class=\"_ _1\"/>imus d\u00e9<span class=\"_ _1\"/>tient 49,66<span class=\"_ _1\"/>% de Fiberk<span class=\"_ _1\"/>laar<span class=\"ls1 ws0\">. <span class=\"lsd3 ws123\">La<span class=\"_ _1\"/> soci\u00e9t\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">est un<span class=\"_ _13\"/>e <span class=\"lsd4 ws94\">ent<span class=\"_ _13\"/>rep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>e ass<span class=\"_ _13\"/>oci\u00e9<span class=\"_ _13\"/>e </span></span></span>conform\u00e9m<span class=\"_ _1\"/>ent \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">la norme IAS 28.</span> </span></span></span>Unifiber a \u00e9t\u00e9 <span class=\"_ _13\"/><span class=\"lsd4 ws128\">cocr<span class=\"_ _13\"/>\u00e9\u00e9e<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">en juillet 2021 avec <span class=\"lsd5 ws94\">Eur<span class=\"_ _13\"/>of<span class=\"_ _13\"/><span class=\"lsd3 ws118\">iber pou<span class=\"_ _1\"/>r acc\u00e9l<span class=\"_ _1\"/>\u00e9rer la mis<span class=\"_ _1\"/>e en pla<span class=\"_ _1\"/>ce de la<span class=\"_ _1\"/> fibre en<span class=\"_ _1\"/> Wallo<span class=\"_ _1\"/>nie.<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">Unifiber travaille \u00e0 la con<span class=\"_ _1\"/>ception, \u00e0 la </span></span></span></span></span></span></span>construction, \u00e0 la mai<span class=\"_ _1\"/>ntenance et \u00e0 la mi<span class=\"_ _1\"/>se \u00e0 niveau du <span class=\"_ _1\"/>r\u00e9seau de <span class=\"lsd3 ws118\">fibre o<span class=\"_ _1\"/>ptique d<span class=\"_ _1\"/>ans tou<span class=\"_ _1\"/>te la r\u00e9g<span class=\"_ _1\"/>ion afi<span class=\"_ _1\"/>n d'acc<span class=\"_ _1\"/>\u00e9l\u00e9rer la<span class=\"_ _1\"/> connect<span class=\"_ _1\"/>ivit\u00e9 pa<span class=\"_ _1\"/>r fibre o<span class=\"_ _1\"/>ptique </span>super rapide et <span class=\"_ _1\"/>stable en Wallonie. L'objectif <span class=\"_ _1\"/>d'Unifiber est de conne<span class=\"_ _1\"/>cter 0,6 million de fo<span class=\"_ _1\"/>yers et d'entreprises en <span class=\"_ _1\"/>Wallonie<span class=\"ls1 ws0\"> </span><span class=\"ws113\">d'ici 2028. Proximus </span>d\u00e9tient 49,99% d'Unifi<span class=\"_ _13\"/>b<span class=\"lsd3 ws121\">er<span class=\"ws118\">. La<span class=\"_ _7\"/> s<span class=\"_ _13\"/>oci\u00e9t\u00e9<span class=\"_ _1\"/> est une<span class=\"ls1 ws0\"> </span><span class=\"ws121\">co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">entrep<span class=\"_ _1\"/>rise <span class=\"lsd1 ws114\">conform<span class=\"_ _1\"/>\u00e9ment \u00e0 la norme<span class=\"ls1 ws0\"> <span class=\"ls113 ws182\">IA<span class=\"_ _13\"/>S 28<span class=\"_ _13\"/>.</span> </span></span></span></span></span></span></span>En<span class=\"_ _13\"/> se<span class=\"_ _13\"/>pt<span class=\"_ _13\"/>em<span class=\"_ _13\"/>bre<span class=\"_ _13\"/> 20<span class=\"_ _13\"/>22<span class=\"_ _13\"/>, P<span class=\"_ _13\"/>r<span class=\"_ _13\"/>oxi<span class=\"_ _13\"/>mus<span class=\"_ _13\"/> a <span class=\"_ _13\"/><span class=\"lsd3 ws121\">cocr\u00e9\u00e9<span class=\"ls1 ws0\"> </span></span><span class=\"lscf\">\"Gla<span class=\"_ _1\"/>sfaser Ostbelgien\" ou G<span class=\"_ _1\"/>O Fiber, un partenariat pu<span class=\"_ _1\"/>blic<span class=\"ls1 ws0\">-</span>priv\u00e9 avec la Com<span class=\"_ _1\"/>munaut\u00e9 germanophone et </span>Ethias. Son objectif <span class=\"_ _1\"/>est de connecter la qua<span class=\"_ _1\"/>si<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">to<span class=\"_ _13\"/>ta<span class=\"lsd3 ws118\">lit\u00e9 des <span class=\"_ _1\"/>40.000 f<span class=\"_ _1\"/>oyers e<span class=\"_ _1\"/>t entrep<span class=\"_ _1\"/>rises de <span class=\"_ _1\"/>cette r\u00e9<span class=\"_ _1\"/>gion,<span class=\"_ _1\"/> y compri<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>s \"zon<span class=\"_ _1\"/>es blanche<span class=\"_ _1\"/>s\". </span></span></span>Proximus d\u00e9tient 49,96<span class=\"_ _1\"/>% de Glasfaser Ostbelgi<span class=\"_ _1\"/>en. L<span class=\"lsd3 ws118\">a soci\u00e9<span class=\"_ _1\"/>t\u00e9 est un<span class=\"_ _1\"/>e entrep<span class=\"_ _1\"/>rise <span class=\"lsdd ws11b\">associ\u00e9<span class=\"_ _13\"/><span class=\"ls1 ws0\">e <span class=\"lsda ws122\">conform<span class=\"_ _13\"/>\u00e9ment \u00e0</span> <span class=\"lsd5 ws129\">l<span class=\"_ _13\"/>a nor<span class=\"_ _13\"/>me<span class=\"_ _13\"/> IA<span class=\"_ _13\"/>S 28<span class=\"_ _13\"/>.</span> </span></span></span>Passifs<span class=\"_ _1\"/> \u00e9ventuel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et engag<span class=\"_ _1\"/>ements en rela<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>avec les co<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>ses et les <span class=\"ws121\">entrep<span class=\"_ _1\"/>rises as<span class=\"_ _1\"/>soci\u00e9es<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">du <span class=\"_ _1\"/>d\u00e9ploiement de la fib<span class=\"_ _1\"/>re<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">(Fiberklaar, Unifiber et </span></span></span></span></span></span>Glasfaser Ostbelgien) :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Impos\u00e9s aux entit\u00e9s dans<span class=\"_ _1\"/> la fibre<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _6\"> </span><span class=\"ff4d fs3e fc3 lsd3 ws118\">Apr\u00e8s la p<span class=\"_ _1\"/>\u00e9riode d<span class=\"_ _1\"/>e d\u00e9pl<span class=\"_ _1\"/>oiement, <span class=\"_ _1\"/>Fiberklaa<span class=\"_ _1\"/>r et Unif<span class=\"_ _1\"/>iber son<span class=\"_ _1\"/>t tenues<span class=\"_ _1\"/> de resp<span class=\"_ _1\"/>ecter l<span class=\"_ _1\"/>es ratio<span class=\"_ _1\"/>s c<span class=\"lsd1 ws119\">ibles dette nette/EBITDA </span></span>d\u00e9finis<span class=\"_ _1\"/> dans leu<span class=\"_ _7\"/>rs conventio<span class=\"_ _1\"/>ns d'a<span class=\"_ _1\"/>ctionna<span class=\"_ _1\"/>ires. L<span class=\"_ _1\"/>es liquid<span class=\"_ _1\"/>it\u00e9s <span class=\"_ _1\"/>disponib<span class=\"_ _1\"/>les doiv<span class=\"_ _1\"/>ent \u00eat<span class=\"_ _1\"/>re utili<span class=\"_ _1\"/>s\u00e9es p<span class=\"_ _1\"/>our att<span class=\"_ _1\"/>eindre <span class=\"_ _1\"/><span class=\"ls1\">c<span class=\"lsd4 ws94\">es o<span class=\"_ _13\"/>bje<span class=\"_ _13\"/>cti<span class=\"_ _13\"/>fs en<span class=\"_ _13\"/> </span></span>priorit\u00e9<span class=\"_ _1\"/> avan<span class=\"_ _1\"/>t toute d<span class=\"_ _1\"/>istribu<span class=\"_ _1\"/>tion au<span class=\"_ _7\"/>x actionnair<span class=\"_ _1\"/>es.\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">I</span>mpos\u00e9s aux actionnai<span class=\"_ _1\"/>res des entit\u00e9s dans la<span class=\"_ _1\"/> <span class=\"lse7 ws131\">fibre</span>o<span class=\"_ _14\"> </span><span class=\"ff4d lscf ws110\">Proximus a l'obligation con<span class=\"_ _1\"/>tractuelle de souteni<span class=\"_ _1\"/>r financi\u00e8rement les e<span class=\"_ _1\"/>ntit\u00e9s Fiberklaar et Unifibe<span class=\"_ _1\"/>r en acqu\u00e9rant un volume</span>pr\u00e9d\u00e9fini de connexion<span class=\"_ _1\"/>s en fibre optique pour<span class=\"_ _1\"/> les zones d\u00e9j\u00e0 d<span class=\"_ _1\"/>\u00e9ploy\u00e9es. Cela se fe<span class=\"_ _1\"/>ra par la migration c<span class=\"_ _1\"/>ompl\u00e8te de sa base de c<span class=\"lsd1 ws114\">lients et l'\u00e9limination progressive de son <span class=\"_ _1\"/>r\u00e9seau en cuivre dans le<span class=\"_ _1\"/>s ann\u00e9es suivant l'ach\u00e8vement du <span class=\"_ _1\"/>d\u00e9ploiement de la </span>fibre. Pour Glasfaser Os<span class=\"_ _1\"/>tbelgien, il n'y a pas<span class=\"_ _1\"/> de volume pr\u00e9d\u00e9fini,<span class=\"_ _1\"/> mais il y a toujours l<span class=\"_ _1\"/>'engagement de m<span class=\"_ _1\"/>igration.<span class=\"ls1 ws0\"> </span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd1 ws114\">Lors de la survenance <span class=\"lscf ws110\">d'un \"Flip O<span class=\"_ _1\"/>ver Event\" (tel que l'<span class=\"_ _1\"/>ach\u00e8vement du d\u00e9ploiemen<span class=\"_ _1\"/>t du r\u00e9seau sur un n<span class=\"_ _1\"/>ombre cible de </span></span>foyers, un<span class=\"_ _1\"/>e date<span class=\"_ _1\"/> pr\u00e9d\u00e9fin<span class=\"_ _1\"/>ie, etc<span class=\"_ _1\"/>.), les a<span class=\"_ _1\"/>ctionna<span class=\"_ _1\"/>ires de<span class=\"_ _1\"/>s entit\u00e9s<span class=\"_ _1\"/> fibre so<span class=\"_ _1\"/>nt oblig<span class=\"_ _1\"/>\u00e9s de tran<span class=\"_ _1\"/>sf\u00e9rer <span class=\"lscf\">un<span class=\"ls1 ws0\"> </span><span class=\"ws110\">nomb<span class=\"_ _1\"/>re minimum d'act<span class=\"_ _1\"/>ions</span></span>\u00e0 Proximus afin que<span class=\"_ _1\"/> cette derni\u00e8re o<span class=\"_ _1\"/>b<span class=\"lsd3 ws118\">tienne l<span class=\"_ _1\"/>e contr\u00f4le<span class=\"_ _1\"/> en aya<span class=\"_ _1\"/>nt la m<span class=\"_ _1\"/>ajorit\u00e9 de<span class=\"_ _1\"/> l'actio<span class=\"_ _1\"/>nnariat.<span class=\"_ _1\"/> Si n\u00e9ce<span class=\"_ _1\"/>ssaire, <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> </span>mani\u00e8re la plus lim<span class=\"_ _1\"/>it\u00e9e possible, des adapta<span class=\"_ _1\"/>tions pourraient \u00eatre app<span class=\"_ _1\"/>ort\u00e9es aux convention<span class=\"_ _1\"/>s d'actionnaires afin d'assurer l<span class=\"_ _1\"/>e contr\u00f4le \u00e0 Proximus apr\u00e8s Flip Ov<span class=\"_ _1\"/>er. Le changeme<span class=\"lsd3 ws118\">nt de co<span class=\"_ _1\"/>ntr\u00f4le l<span class=\"_ _1\"/>e plus p<span class=\"_ _1\"/>r\u00e9coce d<span class=\"_ _1\"/>evrait<span class=\"_ _1\"/> avoir lieu<span class=\"_ _1\"/> en 2<span class=\"_ _1\"/>028.<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _14\"> </span><span class=\"ff4d lscf ws110\">Au moment du </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws114\">Flip Ov<span class=\"_ _1\"/>er Event<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb<span class=\"lscf ws110\">, Proximus a l<span class=\"_ _1\"/>e droit d'acqu\u00e9rir l<span class=\"_ _1\"/>e nombre d'actions n<span class=\"_ _1\"/>\u00e9cessaires pour d\u00e9tenir au mo<span class=\"_ _1\"/>ins</span></span></span></span></span>50% plus une<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">ac<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et ju<span class=\"_ _1\"/>squ'\u00e0 75% moins u<span class=\"_ _1\"/>ne action de Glasfase<span class=\"_ _1\"/>r Ostbelgien. Elle dispo<span class=\"_ _1\"/>se \u00e9galement d'une option </span></span></span></span>d'achat lui permettant <span class=\"_ _1\"/>d'\u00e9tendre sa participation \u00e0 <span class=\"_ _1\"/>60% des actions <span class=\"_ _1\"/>de Fiberklaar Midco.<span class=\"ls1 ws0\"> </span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd1 ws114\">Fiberklaar et Unifiber maximiseront leur financement <span class=\"_ _1\"/>par la dette et les flux de <span class=\"_ _1\"/>tr\u00e9sorerie d'exploitation. Les actionnaires</span>compl\u00e9t<span class=\"ws110\">eront les besoin<span class=\"_ _1\"/>s de financement <span class=\"_ _1\"/>restants par une injection <span class=\"_ _1\"/>de capital, au prorata d<span class=\"_ _1\"/>e leur part.<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd3 ws118\">Toutes l<span class=\"_ _1\"/>es action<span class=\"_ _1\"/>s d\u00e9tenu<span class=\"_ _1\"/>es par Mi<span class=\"_ _1\"/>dco Unif<span class=\"_ _1\"/>iber et<span class=\"_ _1\"/> Midco<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">Fiberklaar da<span class=\"_ _1\"/>ns Unifiber et Fiberklaar sont mises en gage<span class=\"_ _1\"/> aupr\u00e8s</span></span></span>des banques dans l<span class=\"_ _1\"/>e cadre des acc<span class=\"_ _1\"/>ords de financement obtenu<span class=\"_ _1\"/>s par Unifiber et Fiberkl<span class=\"_ _1\"/>aar.<span class=\"ls1 ws0\"> </span>Les mouvements de<span class=\"_ _1\"/>s valeurs<span class=\"ls1 ws0\"> <span class=\"lsd2\">de p<span class=\"_ _1\"/>articipa<span class=\"_ _1\"/>tions so<span class=\"_ _1\"/>nt le<span class=\"_ _1\"/>s <span class=\"lsd1 ws119\">suivants :</span><span class=\"ls1\"> </span></span></span>(en milli<span class=\"_ _1\"/>ons EUR)<span class=\"_ _1\"/> <span class=\"_ _139\"> </span>Unifiber SA<span class=\"_ _1\"/> <span class=\"_ _7d\"> </span>Fibe<span class=\"_ _1\"/>rklaar BV<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"lsdd ws110\">Au<span class=\"_ _13\"/>tres<span class=\"_ _13\"/> as<span class=\"_ _13\"/>soci<span class=\"_ _13\"/>\u00e9s</span> <span class=\"_ _ba\"> </span><span class=\"ff50 lsce ws116\">Total</span><span class=\"ff50\"> </span></span>Vale<span class=\"_ _13\"/>ur co<span class=\"_ _13\"/>mpt<span class=\"_ _13\"/>able<span class=\"ls1 ws0\"> </span>Au 1 jan<span class=\"_ _7\"/>vier 2021<span class=\"_ _7\"/><span class=\"ls1 ws0\"> <span class=\"_ _190\"> </span>0 <span class=\"_ _1b\"> </span>0 <span class=\"_ _117\"> </span>4 <span class=\"_ _25\"> </span>4 </span>Placeme<span class=\"_ _1\"/>nts de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _19d\"> </span><span class=\"lsd3 ws121\">10</span> <span class=\"_ _53\"> </span><span class=\"lsd7 ws110\">30</span> <span class=\"_ _19e\"> </span><span class=\"lse2 ws127\">40</span> </span>B\u00e9n\u00e9fice de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span>-1<span class=\"_ _88\"> </span>-8<span class=\"_ _57\"> </span>-1<span class=\"_ _5b\"> </span>-<span class=\"lsd3 ws121\">10</span> </span>Au 31 d<span class=\"_ _1\"/>\u00e9cem<span class=\"_ _1\"/>bre 20<span class=\"_ _1\"/>21<span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>9 <span class=\"_ _54\"> </span></span>22<span class=\"ls1 ws0\"> <span class=\"_ _58\"> </span>3 <span class=\"_ _54\"> </span><span class=\"lsdf ws12e\">34</span> </span>Placeme<span class=\"_ _1\"/>nts de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _141\"> </span><span class=\"lsd7 ws110\">30</span> <span class=\"_ _83\"> </span>-1<span class=\"_ _88\"> </span><span class=\"ls11e ws130\">29</span> </span>B\u00e9n\u00e9fice de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span>-7<span class=\"_ _48\"> </span>-<span class=\"lsd3 ws121\">13</span> <span class=\"_ _1a0\"> </span>-<span class=\"ls11e ws130\">20</span> </span>Au 31 d<span class=\"_ _1\"/>\u00e9cem<span class=\"_ _1\"/>bre 20<span class=\"_ _1\"/>22<span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>2 <span class=\"_ _54\"> </span><span class=\"lsdf ws12e\">39</span> <span class=\"_ _54\"> </span>2 <span class=\"_ _54\"> </span><span class=\"lse0 ws10e\">43</span> </span>Annexe 8.4.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Acq<span class=\"_ _13\"/>uisitions et ventes de filiales, de co-</span>ent<span class=\"_ _1\"/>repris<span class=\"_ _1\"/>es et entreprises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Soci\u00e9t\u00e9s<span class=\"_ _13\"/> cr\u00e9\u00e9es en 2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Pr<span class=\"_ _13\"/>o<span class=\"_ _13\"/>xi<span class=\"_ _13\"/>mu<span class=\"_ _13\"/>s A<span class=\"_ _13\"/>DA<span class=\"ls1 ws0\"> </span>En mars 2022, Proximus a c<span class=\"_ _1\"/>r\u00e9\u00e9 la filiale \u00e0 100% Ada, un centr<span class=\"_ _1\"/>e d'innovation et d'expertise d\u00e9di\u00e9 \u00e0 l'intelligence artificiell<span class=\"lsd5 ws129\">e et \u00e0 l<span class=\"_ _13\"/>a <span class=\"lsd3 ws121\">cybers\u00e9c<span class=\"_ _1\"/>urit\u00e9. </span></span>L'entit<span class=\"_ _1\"/>\u00e9 a d\u00e9m<span class=\"_ _1\"/>arr\u00e9 se<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s en<span class=\"_ _1\"/> avril 20<span class=\"_ _1\"/>22. <span class=\"_ _1\"/>Proximus A<span class=\"_ _1\"/>da em<span class=\"_ _1\"/>ploya<span class=\"_ _1\"/>it enviro<span class=\"_ _1\"/>n 52<span class=\"_ _1\"/> experts <span class=\"_ _1\"/>en intel<span class=\"_ _1\"/>ligenc<span class=\"_ _1\"/>e artific<span class=\"_ _1\"/>ielle<span class=\"_ _1\"/> et en <span class=\"lscf ws113\">cyb<span class=\"_ _1\"/>ers\u00e9curit\u00e9 au 31 </span>d\u00e9cembre 2022.<span class=\"ls1 ws0\"> </span>Doktr<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le 1er j<span class=\"_ _1\"/>uillet 2<span class=\"_ _1\"/>022,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a tra<span class=\"_ _1\"/>nsf\u00e9r<span class=\"_ _1\"/>\u00e9 les ac<span class=\"_ _1\"/>tivit\u00e9s l<span class=\"_ _1\"/>i\u00e9es \u00e0 l<span class=\"_ _1\"/>'appl<span class=\"_ _1\"/>icati<span class=\"lsd1 ws114\">on Dokt<span class=\"_ _1\"/>r \u00e0 cette nouvelle soci\u00e9t\u00e9, Doktr SRL.<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">Do<span class=\"_ _1\"/>ktr vise<span class=\"_ _1\"/> \u00e0 deven<span class=\"_ _7\"/>i<span class=\"_ _13\"/>r un<span class=\"_ _1\"/>e partie </span></span></span>int\u00e9grant<span class=\"_ _1\"/>e de l'o<span class=\"_ _1\"/>ffre de <span class=\"_ _1\"/>soins de <span class=\"_ _1\"/>sant\u00e9, <span class=\"_ _1\"/>en facil<span class=\"_ _1\"/>itant le<span class=\"_ _1\"/>s consulta<span class=\"_ _1\"/>tions <span class=\"_ _1\"/>vid\u00e9o d<span class=\"_ _1\"/>e mani\u00e8<span class=\"_ _1\"/>re accessib<span class=\"_ _1\"/>le, s\u00e9cu<span class=\"_ _1\"/>ris\u00e9e et co<span class=\"_ _1\"/>nviviale<span class=\"_ _1\"/><span class=\"ls1 ws0\">. </span>Glasfaser Ostbelgien<span class=\"ls1 ws0\"> </span>Voir <span class=\"_ _13\"/>Annexe 8.<span class=\"_ _13\"/>3.<span class=\"ls1 ws0\"> </span>Acqu<span class=\"_ _13\"/>isit<span class=\"_ _13\"/>ions<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"ls121 ws185\">de 2022<span class=\"_ _13\"/></span> </span>BICS<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">3m Digital Networks Pvt Ltd</span> </span>BICS a acquis 100<span class=\"_ _1\"/>% des actions d<span class=\"lsd1 ws114\">e la <span class=\"lsd5 ws94\">plat<span class=\"_ _13\"/>e<span class=\"ls1 ws0\">-</span><span class=\"ws129\">fo<span class=\"_ _13\"/>rme<span class=\"_ _13\"/> de<span class=\"_ _13\"/> </span><span class=\"lsd4\">ser<span class=\"_ _13\"/>vic<span class=\"_ _13\"/>e de </span></span></span>communication (CPaaS), 3m<span class=\"_ _1\"/> Digital N<span class=\"_ _1\"/>etworks Pvt Ltd, un facilitat<span class=\"_ _1\"/>eur de communications internat<span class=\"_ _1\"/>ionales, par sa filiale s<span class=\"_ _1\"/>ingapourienne en pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 exclu<span class=\"lsd2 ws0\">sive<span class=\"_ _1\"/>. L'acqu<span class=\"_ _1\"/>isition<span class=\"_ _1\"/> <span class=\"lsd5 ws94\">\u00e9l<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>gi</span><span class=\"ls1\">t <span class=\"lsd3 ws118\">le portefeu<span class=\"_ _1\"/>ille de B<span class=\"_ _1\"/>ICS <span class=\"lscf ws110\">dans la g<span class=\"_ _1\"/>amme de </span></span></span></span>solution<span class=\"_ _1\"/>s de co<span class=\"_ _1\"/>mmun<span class=\"_ _1\"/>ication n<span class=\"_ _1\"/>ative<span class=\"_ _1\"/><span class=\"ls1\"> <span class=\"lscf ws118\">du</span> <span class=\"lsd1 ws11a\">cloud, <span class=\"lsd4 ws94\">cel<span class=\"_ _13\"/>a co<span class=\"_ _13\"/>mpren<span class=\"_ _13\"/>d</span></span> l<span class=\"lsd1 ws114\">a gestion vocale par I<span class=\"lse6 ws12f\">A, <span class=\"lscf ws110\">la messagerie multicanale</span></span></span> <span class=\"lsd1 ws114\">et d<span class=\"_ _1\"/>es services d'analyse avanc\u00e9s<span class=\"ls1 ws0\">.<span class=\"_ _1\"/> </span></span></span>R\u00e9sum\u00e9 des principaux postes du bilan, r\u00e9sultat<span class=\"ws110\">, capitaux propres de<span class=\"_ _1\"/>s entreprises associ\u00e9es et<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">entrepri<span class=\"_ _1\"/>ses <span class=\"lsd2 ws0\">signif<span class=\"_ _1\"/>icativ<span class=\"_ _1\"/>es :<span class=\"ls1\"> </span></span></span></span></span>Unifiber<span class=\"ls1 ws0\"> </span>Fiber<span class=\"_ _1\"/>klaar<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021202220212022Actifs non <span class=\"lscf ws118\">courants<span class=\"ls1 ws0\"> </span></span>3 54<span class=\"ls1 ws0\"> </span>27<span class=\"ls1 ws0\"> </span>223<span class=\"ls1 ws0\"> </span>Actifs co<span class=\"_ _1\"/>urants<span class=\"_ _1\"/><span class=\"ls1\"> </span>16<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>47<span class=\"ls1 ws0\"> </span>33<span class=\"ls1 ws0\"> </span>Tr\u00e9sorer<span class=\"_ _1\"/>ie et \u00e9quivalen<span class=\"_ _7\"/>ts<span class=\"_ _13\"/> de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _1a1\"> </span><span class=\"lsce ws116\">16</span></span>214632Total de l'actif<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> </span>74<span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> </span>CAPIT<span class=\"_ _13\"/>AUX<span class=\"ls1 ws0\"> </span>18<span class=\"ls1 ws0\"> </span>10<span class=\"ls1 ws0\"> </span>44<span class=\"ls1 ws0\"> </span>88<span class=\"ls1 ws0\"> </span>Dettes \u00e0 long terme<span class=\"ls1 ws0\"> </span>0 57<span class=\"ls1 ws0\"> </span>25<span class=\"ls1 ws0\"> </span>120<span class=\"ls1 ws0\"> </span>Dett<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>orta<span class=\"_ _13\"/>nt in<span class=\"_ _13\"/>t\u00e9r\u00ea<span class=\"_ _13\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span>0</span>5725120Dettes \u00e0<span class=\"_ _1\"/> <span class=\"lscf ws110\">court terme<span class=\"ls1 ws0\"> </span></span>1 18<span class=\"ls1 ws0\"> </span>5 48<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DES DE<span class=\"_ _1\"/>TTES ET D<span class=\"_ _1\"/>ES CAP<span class=\"_ _1\"/>ITAU<span class=\"_ _1\"/>X<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> </span>74<span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> </span>Chiffr<span class=\"_ _13\"/>e d'affa<span class=\"_ _13\"/>ires ne<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>0 0 0 1 Amortissements<span class=\"ls1 ws0\"> <span class=\"_ _1a2\"> </span>0</span>001Charges d'int\u00e9r\u00eats sur in<span class=\"_ _1\"/>struments financiers au<span class=\"_ _1\"/> co\u00fbt amorti<span class=\"ls1 ws0\"> <span class=\"_ _1a3\"> </span>0</span>-5-7-4B\u00e9n<span class=\"_ _13\"/>\u00e9fi<span class=\"_ _13\"/>ce o<span class=\"_ _13\"/>u pert<span class=\"_ _13\"/>e des<span class=\"_ _13\"/> act<span class=\"_ _13\"/>ivit<span class=\"_ _13\"/>\u00e9s <span class=\"lscf ws118\">poursuivies<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span>-2</span></span>-8-<span class=\"lsce ws116\">16</span>-<span class=\"lsce ws116\">16</span>R\u00e9sultat global total<span class=\"ls1 ws0\"> </span>-2 -8 -<span class=\"lsce ws116\">16</span> -<span class=\"lsce ws116\">16</span> % de pa<span class=\"_ _1\"/>rticipa<span class=\"_ _1\"/>tion<span class=\"ls1\"> <span class=\"_ _1a4\"> </span><span class=\"lsce ws116\">50%</span></span>50%50%50%Part d\u00e9tenue dans<span class=\"_ _1\"/> les capitaux propres<span class=\"ls1 ws0\"> <span class=\"_ _1a5\"> </span>9</span>52244Har<span class=\"_ _13\"/>monis<span class=\"_ _13\"/>at<span class=\"_ _13\"/>ion e<span class=\"_ _13\"/>t retr<span class=\"_ _13\"/>ait<span class=\"ls1 ws0\"> <span class=\"_ _130\"> </span>0</span>-30-5Valeur comptable<span class=\"ls1 ws0\"> </span>9 2 22<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Acquis<span class=\"_ _13\"/>itions de 2021<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Mobile Vikings <span class=\"ls1 ws0\"> </span>Suite<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">\u00e0 la <span class=\"_ _1\"/>d\u00e9cision positive de l<span class=\"_ _1\"/>'autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence en juin 2021, le<span class=\"_ _1\"/> Groupe a acquis<span class=\"_ _1\"/> en juin 2021 une p<span class=\"_ _1\"/>articipation <span class=\"lsce ws10f\">de 100% dans </span></span></span>Mobile Vikings NV po<span class=\"_ _1\"/>ur un montant de<span class=\"_ _1\"/> 128 millions d'euros, n<span class=\"_ _1\"/>et de la tr\u00e9sorerie a<span class=\"_ _1\"/>cquise. <span class=\"ls1 ws0\"> </span> <span class=\"lscf ws110\">L'allocation du prix d'a<span class=\"_ _1\"/>cquisition a conduit \u00e0 la <span class=\"_ _1\"/>comptabilisation, \u00e0 leur jus<span class=\"_ _1\"/>te valeur \u00e0 la date d'a<span class=\"_ _1\"/>cquisition, d'actifs non<span class=\"ls1 ws0\"> </span><span class=\"ws113\">couran<span class=\"_ _1\"/>ts constitu\u00e9s de la </span></span>client\u00e8le et de la ma<span class=\"_ _1\"/>rque pour un mo<span class=\"_ _1\"/>ntant de 27 millions d'eu<span class=\"_ _1\"/>ros. La valeur comp<span class=\"_ _1\"/>table des autres actifs<span class=\"ls1 ws0\"> </span>acq<span class=\"_ _1\"/>uis et des passifs a<span class=\"_ _1\"/>ssum\u00e9s correspond \u00e0 leur juste valeur \u00e0 la da<span class=\"_ _1\"/>te d'acquisition. <span class=\"ls1 ws0\"> </span>En cons\u00e9quence, le Groupe a r<span class=\"_ _1\"/>econnu un goodwill de 114 m<span class=\"_ _1\"/>illions d'euros. <span class=\"ls1 ws0\"> </span>La juste valeur des actifs et passifs<span class=\"_ _1\"/> identifiables de Mobile Vikings \u00e0 la date d'ac<span class=\"_ _1\"/>quisition <span class=\"lsd1 ws114\">se d\u00e9taille comme suit (en millions d'euros) :<span class=\"ls1 ws0\"> </span></span>Juste valeur reconnue \u00e0 l'acquis<span class=\"_ _1\"/>ition<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Immobilisations incorpo<span class=\"_ _1\"/>relles avec dur\u00e9e de vie li<span class=\"_ _1\"/>mit\u00e9e<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>Actifs d'imp\u00f4ts diff\u00e9r\u00e9s<span class=\"ls1 ws0\"> </span>1 Cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>6 Placemen<span class=\"_ _1\"/>ts de tr\u00e9sor<span class=\"_ _1\"/>erie, tr\u00e9sor<span class=\"_ _1\"/>erie et <span class=\"lscf ws110\">\u00e9quivalents de tr\u00e9<span class=\"_ _1\"/>sorerie<span class=\"ls1 ws0\"> </span></span>24<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DE L'A<span class=\"_ _1\"/>CTIF<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>63<span class=\"ls1 ws0\"> </span>Imp\u00f4ts diff\u00e9r\u00e9s et late<span class=\"_ _1\"/>nces fiscales passive<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span>-7 Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> </span>-<span class=\"lsce ws116\">15</span> Dettes f<span class=\"_ _1\"/>iscales<span class=\"ls1 ws0\"> </span>-1 Autres dettes \u00e0 cou<span class=\"_ _1\"/>rt terme et aut<span class=\"_ _1\"/>res montants \u00e0 payer<span class=\"ls1 ws0\"> </span>-2 Total de<span class=\"_ _1\"/>s int\u00e9r\u00eats<span class=\"_ _1\"/> minor<span class=\"_ _1\"/>itaires et<span class=\"_ _1\"/> dette<span class=\"_ _1\"/>s<span class=\"ls1\"> </span>-<span class=\"lsce ws116\">24</span> Actif net acquis<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Prix d'acquisition<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Goodwill provenant de l'acquisiti<span class=\"_ _13\"/>on<span class=\"ls1 ws0\"> </span>114<span class=\"ls1 ws0\"> </span>Prix d'achat pay\u00e9<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Tr\u00e9sorerie nette acqu<span class=\"_ _1\"/>ise de la filiale (apr\u00e8s d\u00e9du<span class=\"_ _1\"/>ction de l'emprunt)<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>Mouvemen<span class=\"_ _1\"/>t net de tr<span class=\"_ _1\"/>\u00e9sorerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>128<span class=\"ls1 ws0\"> </span>La tr\u00e9<span class=\"_ _13\"/>sor<span class=\"_ _13\"/>eri<span class=\"_ _13\"/>e ver<span class=\"_ _13\"/>s\u00e9e<span class=\"_ _13\"/> pour<span class=\"_ _13\"/> <span class=\"lsd3 ws118\">l'acqu<span class=\"_ _1\"/>isition de <span class=\"_ _1\"/>soci\u00e9t<span class=\"_ _1\"/>\u00e9s consol<span class=\"_ _1\"/>id\u00e9es ne<span class=\"_ _1\"/>tte de l<span class=\"_ _1\"/>a tr\u00e9sor<span class=\"_ _1\"/>erie acqu<span class=\"_ _1\"/>ise \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">Cash pay<span class=\"_ _1\"/>\u00e9 pour l\u2019acqui<span class=\"_ _1\"/>sition d\u2019entreprises <span class=\"lsd1 ws11a\">consolid\u00e9es </span></span></span>\u00bb <span class=\"lscf ws110\">dans le tableau de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie pr\u00e9sent\u00e9e dans \u00ab<span class=\"_ _1\"/> Cash<span class=\"ls1 ws0\">-<span class=\"lsd2\">flow <span class=\"_ _1\"/>nets de<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s d'inv<span class=\"_ _7\"/>estissement<span class=\"_ _1\"/> \u00bb s'\u00e9l<span class=\"_ _1\"/>evait <span class=\"lscf ws118\">\u00e0 <span class=\"lsce ws10f\">130 millions</span></span><span class=\"ls1\"> <span class=\"lsce ws10f\">d'euros e<span class=\"_ _1\"/>n 2021<span class=\"lsd1 ws11a\">, </span></span></span></span></span></span>d<span class=\"lsd1 ws114\">ont 2 millions d\u2019euros <span class=\"lsd3 ws121\">\u00e9ta<span class=\"_ _1\"/>ient<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">des<span class=\"_ _1\"/> compl\u00e9ments de prix pa<span class=\"_ _1\"/>y\u00e9s pour d'autres a<span class=\"_ _1\"/>cquisitions historiques. </span></span></span></span>Fiberklaar <span class=\"lsd3 ws121\">et<span class=\"ls1 ws0\"> </span></span>Unifiber<span class=\"ls1 ws0\"> </span>Voir annexe 8.<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> </span>Control de BICS/TeleSign <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tenait jusqu'en f\u00e9vrie<span class=\"_ _1\"/>r 2021, 57,6 % des actions BICS/<span class=\"_ _1\"/>Tele<span class=\"lscf ws110\">Sign et 57,6 % de<span class=\"_ _1\"/>s droits de vo<span class=\"_ _1\"/>te \u00e0 l'assembl\u00e9e g\u00e9n\u00e9rale d<span class=\"_ _1\"/>es actionnaires </span>de BICS. Le Groupe <span class=\"_ _1\"/>a conclu qu'il c<span class=\"_ _1\"/>ontr\u00f4lait BICS/TeleSign gr\u00e2ce aux<span class=\"_ _1\"/> r\u00e8gles de prise de <span class=\"_ _1\"/>d\u00e9cision et aux proc\u00e9du<span class=\"_ _1\"/>res de blocage<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">pr\u00e9<span class=\"_ _13\"/>vue<span class=\"_ _13\"/>s dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e pa<span class=\"_ _13\"/>ct<span class=\"_ _13\"/>e </span></span>d'actionna<span class=\"_ _7\"/>ir<span class=\"_ _13\"/>es en<span class=\"_ _1\"/> vigueu<span class=\"_ _1\"/>r d\u00e8s le 1<span class=\"_ _1\"/><span class=\"lsce ws10f\">er janvier 2010. <span class=\"ls1 ws0\"> </span></span>Confo<span class=\"_ _1\"/>rm\u00e9ment \u00e0 l'<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> conclu l<span class=\"_ _1\"/>e 9 f\u00e9vri<span class=\"_ _1\"/>er 2021,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a acqu<span class=\"_ _1\"/>is le 23<span class=\"_ _1\"/> f\u00e9vrie<span class=\"_ _1\"/>r 2021 la<span class=\"_ _1\"/> participa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e 42,4 <span class=\"_ _1\"/>% d\u00e9tenue<span class=\"_ _1\"/> par<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">les act<span class=\"_ _13\"/>ionn<span class=\"_ _13\"/>air<span class=\"_ _13\"/>es<span class=\"_ _13\"/> </span></span>minoritaires de BICS/<span class=\"_ _1\"/>TeleSign (MTN 20 <span class=\"_ _1\"/>% et Swisscom 22,4 <span class=\"_ _1\"/>%) pour un montant tot<span class=\"_ _1\"/>al en esp\u00e8ces de<span class=\"ls1 ws0\"> <span class=\"lsd2\">2<span class=\"_ _1\"/>17 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R. Proxim<span class=\"_ _1\"/>us d\u00e9ti<span class=\"_ _1\"/>ent </span></span>d\u00e9sormais 100% de<span class=\"_ _1\"/>s actions. <span class=\"ls1 ws0\"> </span>Ces 217 millions d'eu<span class=\"_ _1\"/>ros sont pr\u00e9sent\u00e9s dan<span class=\"_ _1\"/>s le tableau des f<span class=\"_ _1\"/>lux de tr\u00e9sorerie en tan<span class=\"_ _1\"/>t que tr\u00e9sorerie uti<span class=\"_ _1\"/>lis\u00e9e pour les activ<span class=\"lsd3 ws118\">it\u00e9<span class=\"_ _1\"/>s de finan<span class=\"_ _7\"/>cement. <span class=\"fc17 ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-3": {
   "value": "Annexe 8.1. Participations dans des filiales Les \u00e9tats financiers con<span class=\"_ _1\"/>solid\u00e9s comprennent les \u00e9<span class=\"_ _1\"/>tats financiers de Proximus<span class=\"_ _1\"/> S.A. et des filial<span class=\"_ _1\"/>es figurant dans le tableau <span class=\"_ _1\"/>ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws11e\">dessou<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">(les<span class=\"_ _13\"/> </span></span></span></span>pourcentages dans l<span class=\"_ _1\"/>e tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessou<span class=\"_ _1\"/>s repr\u00e9<span class=\"_ _1\"/>sentent<span class=\"_ _1\"/> le pourc<span class=\"_ _1\"/>entage de<span class=\"_ _1\"/> parts d<span class=\"_ _1\"/>\u00e9tenues <span class=\"_ _1\"/>par le g<span class=\"_ _1\"/>roupe)<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws115\">: <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"lsfa ws174\">S<span class=\"_ _13\"/>i\u00e8ge so<span class=\"_ _13\"/>cial<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9ta<span class=\"_ _13\"/>blis<span class=\"_ _13\"/>semen<span class=\"_ _13\"/>t<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Proximus SA de Droit Publ<span class=\"_ _13\"/>ic<span class=\"ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique Maison m\u00e8re<span class=\"ws0\"> </span>1030 Brussels<span class=\"ls1 ws0\"> </span>TVA BE 0202.239.951<span class=\"ls1 ws0\"> </span>PXS Re<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Rue de Merl 74<span class=\"ls1 ws0\"> </span>Luxembourg<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>2146 Luxemburg<span class=\"ls1 ws0\"> </span>Connectimmo SA<span class=\"ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Brussels<span class=\"ls1 ws0\"> </span>TVA BE 0477<span class=\"_ _13\"/>.931.965<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Proximus Media House (PmH)<span class=\"ls1 ws0\"> </span>Rue Ca<span class=\"_ _13\"/>rli 2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1140 Ev<span class=\"_ _13\"/>er<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>TVA BE 0875.092.626<span class=\"ls1 ws0\"> </span>Telindus - <span class=\"lsfe ws14a\">ISIT BV<span class=\"_ _13\"/></span> Krommewetering 7<span class=\"_ _13\"/><span class=\"ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3543 AP Utrecht<span class=\"ls1 ws0\"> </span>Proximus Luxembourg SA<span class=\"ls1 ws0\"> </span>18 rue du Puits Romain   <span class=\"ls1 ws0\"> </span>Luxembourg<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8070 B<span class=\"_ _13\"/>ertrang<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>Proximus ICT SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bld <span class=\"ls100 ws164\">du Roi Albert II 27</span> Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>TVA BE 0826.94<span class=\"_ _13\"/>2.915<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Proximus ICT <span class=\"ws0\">- </span>Expe<span class=\"_ _13\"/>rt Community Ferdinand Allenst<span class=\"_ _13\"/>raat 38<span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>CVBA<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>3001 Heverlee<span class=\"ls1 ws0\"> </span>(3)<span class=\"ls1 ws0\"> </span>TVA BE 0841.396.905<span class=\"ls1 ws0\"> </span>Proximus Opal SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bld <span class=\"ls100 ws164\">du Roi Albert II 27</span> Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Brussels<span class=\"ls1 ws0\"> </span>TVA BE 0861.585.672<span class=\"ls1 ws0\"> </span>Be-<span class=\"lsfa ws17a\">Mobi<span class=\"_ _13\"/>le SA<span class=\"_ _13\"/></span> Kardinaal Merc<span class=\"_ _13\"/>ierl<span class=\"_ _13\"/>aan 1A<span class=\"ls1 ws0\"> </span>Belgique 93%<span class=\"ls1 ws0\"> </span>93%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TVA BE 0881.959.533<span class=\"ls1 ws0\"> </span>Mediamobile Nordic OY<span class=\"_ _13\"/><span class=\"ws0\"> </span>\u00c4yritie 8B <span class=\"ws0\"> </span>Finlande 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>01510<span class=\"_ _13\"/> <span class=\"ls114 ws164\">Vant<span class=\"_ _13\"/>aa,<span class=\"ls1 ws0\">  Finland<span class=\"_ _13\"/> </span></span>(4)<span class=\"ls1 ws0\"> </span>FI 23364202<span class=\"ls1 ws0\"> </span>Mediamobile SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Rue du Gouverneur G\u00e9n\u00e9ral Ebou\u00e9 24<span class=\"ls1 ws0\"> </span>France 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>F-<span class=\"ls10f ws166\">92130 Issy Les Moulineaux</span> Flitsmeist<span class=\"_ _13\"/>er BV<span class=\"ws0\"> </span>Landjuweel 24<span class=\"ls1 ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>93%<span class=\"ls1 ws0\"> </span>93%<span class=\"ls1 ws0\"> </span>3905 PG Veenendaal<span class=\"ls1 ws0\"> </span>Cascado<span class=\"_ _13\"/>r BV<span class=\"ls1 ws0\"> </span>Kardinaal <span class=\"_ _13\"/><span class=\"ls10f ws166\">Mercierlaan 1, bus A<span class=\"ls1 ws0\"> </span></span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>VAT BE 0648 964<span class=\"_ _13\"/> 048<span class=\"ls1 ws0\"> </span>Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"lsfb ws167\">Si\u00e8ge soc<span class=\"_ _13\"/>ial</span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9tablissemen<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Scarlet Belgium NV<span class=\"ls1 ws0\"> </span>Car<span class=\"_ _1\"/>listraat 2<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>1140 Ev<span class=\"_ _13\"/>er<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>TVA BE 0447.976.484<span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>Clear<span class=\"_ _13\"/>Medi<span class=\"_ _13\"/>a SA<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Merksemsesteenweg 148<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>2100 Deurne<span class=\"ls1 ws0\"> </span>TVA BE 0831.425.897<span class=\"ls1 ws0\"> </span>Davinsi Labs NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Borsbeeksebrug 28/2verd <span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>2600 Ant<span class=\"_ _13\"/>werpe<span class=\"_ _13\"/>n<span class=\"ls1 ws0\"> </span>TVA BE 0550.853.793<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Chancery House 5th floor , Lislet, G<span class=\"_ _1\"/>eoffrey Street<span class=\"ls1 ws0\"> </span>Ile Maurice<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Mauri<span class=\"_ _1\"/>tius Ltd<span class=\"ls1 ws0\"> </span>Port Louis<span class=\"_ _13\"/> 1112<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsfe ws14d\">07</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services SA<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>TVA BE 0866.97<span class=\"_ _13\"/>7.98<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Eichweisenring 1<span class=\"_ _13\"/>1<span class=\"ws0\"> </span>Allemagne 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Deutschlan<span class=\"_ _1\"/>d GMB<span class=\"_ _1\"/>H<span class=\"ls1 ws0\"> </span>70567 Stu<span class=\"_ _1\"/>ttgart<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 2 New Bailey, 6 Stanley Street, Sa<span class=\"_ _1\"/>lford<span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services UK Ltd<span class=\"ls1 ws0\"> </span>Greater<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Manche<span class=\"_ _1\"/>ster M3 5GS<span class=\"ls1 ws0\"> </span></span></span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Wilhelminakade 173<span class=\"_ _13\"/>, unit 41 32<span class=\"ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Nederland BV<span class=\"ls1 ws0\"> </span>3072 AP<span class=\"_ _13\"/> Rotte<span class=\"_ _13\"/>rdam<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Corpo<span class=\"_ _1\"/>ration tr<span class=\"_ _1\"/>ust center <span class=\"ls1 ws0\">- <span class=\"lsff ws148\">1209 <span class=\"ls10f ws166\">Orange street</span></span> </span>Etats Uni<span class=\"_ _1\"/>s 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services North Amer<span class=\"_ _13\"/>ica Inc<span class=\"ws0\"> </span>d'Am\u00e9riq<span class=\"_ _13\"/>ue<span class=\"ls1 ws0\"> </span>USA <span class=\"ls1 ws0\">- <span class=\"ws14c\">1980<span class=\"_ _13\"/>1 Willington Dela<span class=\"_ _13\"/>ware</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 80 Robinson Road #02<span class=\"ws0\">-<span class=\"_ _13\"/><span class=\"lsfe ws14d\">00</span> </span>Singapour 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Asia Pte L<span class=\"_ _1\"/>td<span class=\"ls1 ws0\"> </span>Singapore 068<span class=\"_ _13\"/>898<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Avenida da Republica, 50, 1<span class=\"_ _1\"/>0\u00e8me \u00e9tag<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>Portug<span class=\"_ _13\"/>al<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services (Portugal) SA<span class=\"ls1 ws0\"> </span>1069<span class=\"ls1 ws0\">-<span class=\"_ _13\"/><span class=\"ls100 ws164\">211 Lisboa</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Via dell<span class=\"_ _13\"/>a Moscova 3<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Italie<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Italia Srl<span class=\"ls1 ws0\"> </span>2012<span class=\"_ _13\"/>1 Mila<span class=\"_ _13\"/>no<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Calle Salv<span class=\"_ _13\"/>atierra, 4<span class=\"_ _13\"/>, 2c<span class=\"ls1 ws0\"> </span>Espagne 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Spain SL<span class=\"_ _13\"/><span class=\"ws0\"> </span>28034 Madrid<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Gesellsch<span class=\"_ _1\"/>aftsstra<span class=\"_ _1\"/>sse 27<span class=\"ls1 ws0\"> </span>Suisse<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Servic<span class=\"_ _13\"/>es S<span class=\"_ _13\"/>witzerlan<span class=\"_ _13\"/>d AG<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>3001 Bern<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Wildpretmarkt 2<span class=\"ls1 ws0\">-4 </span>Autric<span class=\"_ _13\"/>he<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Austria<span class=\"_ _1\"/> GMBH<span class=\"ls1 ws0\"> </span>1010 Wien<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Drottninggatan 30<span class=\"_ _13\"/><span class=\"ws0\"> </span>Su\u00e8de<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Sweden AB<span class=\"ls1 ws0\"> </span>411<span class=\"ls1 ws0\">-</span><span class=\"ls111\">14 G<span class=\"_ _13\"/>oteb<span class=\"_ _13\"/>org</span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier #409 Raffine Higashi <span class=\"_ _13\"/>Ginza, 4<span class=\"ws0\">-<span class=\"lsff ws148\">14<span class=\"_ _13\"/></span> </span>Japon<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Servic<span class=\"_ _13\"/>es JAP<span class=\"_ _13\"/>AN  KK<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Tsukiji 4 <span class=\"ls1 ws0\">- Chome - <span class=\"lsfa ws149\">Chu<span class=\"_ _13\"/>o</span>-</span><span class=\"ws16c\">ku<span class=\"ls1 ws0\"> </span></span>Tokyo 104<span class=\"ls1 ws0\">-<span class=\"_ _13\"/><span class=\"lsfe ws14d\">0045</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 5/F Manulife Place<span class=\"_ _13\"/><span class=\"ws0\"> </span>Chine 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services China Ltd<span class=\"_ _13\"/><span class=\"ws0\"> </span>348 Kwun T<span class=\"_ _13\"/>ong R<span class=\"_ _13\"/>oad, Ko<span class=\"_ _13\"/>wloon<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Hong Kong<span class=\"ws0\"> </span>(1)Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"lsfb ws167\">Si\u00e8ge soc<span class=\"_ _13\"/>ial</span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9tablissemen<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Belgacom International Carrier Ghana 20 Jones<span class=\"_ _13\"/> Nels<span class=\"_ _13\"/>on Road, <span class=\"_ _13\"/>Adabrak<span class=\"_ _13\"/>a,  PO Box<span class=\"_ _13\"/> GP Ghana<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>Ltd<span class=\"ls1 ws0\"> </span>821<span class=\"ls1 ws0\"> </span>Accra<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1) (4<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 1 Marga<span class=\"_ _13\"/>ret St<span class=\"_ _13\"/>reet <span class=\"ls1 ws0\">-<span class=\"_ _13\"/> <span class=\"ls10f ws166\">Level 11</span> </span>Austral<span class=\"_ _13\"/>ie<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Australi<span class=\"_ _1\"/>a Pty Ltd<span class=\"ls1 ws0\"> </span>Sydney NSW 2000<span class=\"ls1 ws0\"> </span>Austral<span class=\"_ _13\"/>ie<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Dubai Internet City<span class=\"_ _13\"/><span class=\"ws0\"> </span>Emirats Arabes Unis<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Dubai FZ<span class=\"ws0\">-<span class=\"lsfc ws14a\">LL<span class=\"_ _13\"/>C</span> </span>Premises 306 <span class=\"ws0\">- <span class=\"ls10e ws165\">Fl<span class=\"_ _13\"/>oor 03<span class=\"_ _13\"/></span>- </span>Building 02 <span class=\"_ _13\"/><span class=\"ws0\">-<span class=\"ls111 ws148\">PO box </span></span>502307<span class=\"ls1 ws0\"> </span>Dubai<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional <span class=\"ls10e ws162\">Carri<span class=\"_ _13\"/>er </span>Central O<span class=\"_ _13\"/>ffic<span class=\"_ _13\"/>e Park n<span class=\"_ _13\"/>\u00b05<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Afrique du Sud<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s South Af<span class=\"_ _1\"/>rica Pro<span class=\"_ _1\"/>prietary L<span class=\"_ _1\"/>td<span class=\"ls1 ws0\"> </span>257 Jean Avenue, Centurion<span class=\"ls1 ws0\"> </span>Gauteng 0157<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 5th Floor, West Wing, ICE<span class=\"_ _13\"/>A Lion Center<span class=\"_ _13\"/><span class=\"ws0\"> </span>Kenya<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Kenya Ltd<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Riverside Park, PO Box 1<span class=\"_ _13\"/>0643<span class=\"ws0\"> </span>00100 Nairobi<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Rue du Colonel Moll 3<span class=\"ls1 ws0\"> </span>France 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Servic<span class=\"_ _13\"/>es Fran<span class=\"_ _13\"/>ce SAS<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>75017 Par<span class=\"_ _1\"/>is<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Level 6, Menara 1 Dutamas<span class=\"ls1 ws0\"> </span>la<span class=\"ls1 ws0\"> <span class=\"ls114 ws164\">Malaisie<span class=\"_ _13\"/></span> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Malaysi<span class=\"_ _1\"/>a<span class=\"ls1 ws0\"> </span>Solaris Dut<span class=\"_ _13\"/>amas, No.<span class=\"_ _13\"/> 1 Jala<span class=\"_ _13\"/>n Dutam<span class=\"_ _13\"/>as 1,<span class=\"ls1 ws0\"> </span>50480 Kual<span class=\"_ _13\"/>a Lumpu<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span>No. 202001015524 (1371844<span class=\"ls1 ws0\">-<span class=\"_ _13\"/><span class=\"ls11d ws17c\">D)</span> </span>(1)<span class=\"ls1 ws0\"> </span>TeleSign Holdings Inc<span class=\"_ _13\"/><span class=\"ws0\"> </span>13274 Fiji Way , Suite 600<span class=\"_ _13\"/><span class=\"ws0\"> </span>Etats Uni<span class=\"_ _1\"/>s 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>d'Am\u00e9riq<span class=\"_ _13\"/>ue<span class=\"ls1 ws0\"> </span>Marin<span class=\"_ _13\"/>a del Re<span class=\"_ _13\"/>y, <span class=\"_ _13\"/>CA 90<span class=\"_ _13\"/>292<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TeleSign <span class=\"ls10e ws162\">Corp<span class=\"_ _13\"/>orat<span class=\"_ _13\"/>ion</span> 13274 Fiji Way , Suite 600<span class=\"_ _13\"/><span class=\"ws0\"> </span>Etats Uni<span class=\"_ _1\"/>s 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>d'Am\u00e9riq<span class=\"_ _13\"/>ue<span class=\"ls1 ws0\"> </span>Marin<span class=\"_ _13\"/>a del Re<span class=\"_ _13\"/>y, <span class=\"_ _13\"/>CA 90<span class=\"_ _13\"/>292<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TeleSign UK<span class=\"ls1 ws0\"> </span>2 New Bailey, 6 Stanley Street, Sa<span class=\"_ _1\"/>lford<span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Greater Manchester M3 5GS<span class=\"ls1 ws0\"> </span>TeleSign Mobile Ltd<span class=\"_ _13\"/><span class=\"ws0\"> </span>2 New Bailey, 6 <span class=\"ls101 ws14f\">Sta<span class=\"_ _1\"/>nley Stre<span class=\"_ _1\"/>et, Salfor<span class=\"_ _1\"/>d<span class=\"ls1 ws0\"> </span></span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Greater Manchester M3 5GS<span class=\"ls1 ws0\"> </span>TeleSign Doo<span class=\"ws0\"> </span>Tresnjinog cvet<span class=\"_ _13\"/>a 1<span class=\"ws0\"> </span>Serbie<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>11070 N<span class=\"_ _13\"/>ov<span class=\"_ _13\"/>i Beo<span class=\"_ _13\"/>grad<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TeleSign Netherlands<span class=\"_ _13\"/> B.V.<span class=\"ws0\"> </span>2 New Bailey, 6 Stanley Street, Sa<span class=\"_ _1\"/>lford<span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Greater<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Manche<span class=\"_ _1\"/>ster M3 5GS<span class=\"ls1 ws0\"> </span></span></span>TeleSign Singapore Pt<span class=\"_ _13\"/>e. Ltd.<span class=\"ws0\"> </span>1 Robinson Road, #<span class=\"_ _13\"/>17<span class=\"ws0\">-<span class=\"lsfe ws14d\">00</span> </span>Singapour 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>AIA Towe<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span>Singapore (048542)<span class=\"ls1 ws0\"> </span>TeleSign (Beijing<span class=\"_ _13\"/>) Technology Co., Lt<span class=\"_ _13\"/>d.<span class=\"ws0\"> </span>Office 1551, 15/F, Office Bu<span class=\"_ _13\"/>ilding A, Pa<span class=\"_ _13\"/>rkview Chine 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Green,<span class=\"ls1 ws0\"> </span>9 <span class=\"ls111 ws148\">Dongdaq<span class=\"_ _13\"/>iao <span class=\"_ _13\"/>Road, Ch<span class=\"_ _13\"/>aoyan<span class=\"_ _13\"/>g Distric<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span></span>Beijing 100020<span class=\"ws0\"> </span>Codit Holding BV<span class=\"ws0\"> </span>Gaston Crommenla<span class=\"_ _13\"/>an 14, box 301<span class=\"_ _13\"/><span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9050 Ledeberg<span class=\"ls1 ws0\"> </span>VAT BE 662.<span class=\"_ _13\"/>946.40<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>Codit BV<span class=\"ws0\"> </span>Gaston Crommenla<span class=\"_ _13\"/>an 14, box 301<span class=\"_ _13\"/><span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9050 Ledeberg<span class=\"ls1 ws0\"> </span>VAT <span class=\"ls1 ws0\">BE <span class=\"lsfe ws14d\">0471.34<span class=\"_ _13\"/>9.823</span> </span>Codit Sw<span class=\"_ _13\"/>itzerl<span class=\"_ _13\"/>and<span class=\"_ _13\"/> AG<span class=\"ls1 ws0\"> </span>The Circle 6<span class=\"ws0\"> </span>Suisse<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8058 Zurich<span class=\"ls1 ws0\"> </span>VAT CH<span class=\"_ _13\"/>E<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">335.77<span class=\"_ _13\"/>6.516</span> </span>Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"lsfb ws167\">Si\u00e8ge soc<span class=\"_ _13\"/>ial</span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9tablissemen<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Codit Integration Ltd. <span class=\"_ _13\"/><span class=\"ws0\"> </span>Landmark<span class=\"_ _13\"/> House<span class=\"_ _13\"/>, Stat<span class=\"_ _13\"/>ion Road<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span> <span class=\"ws14c\">RG27 9HA Hook (Hamp<span class=\"_ _13\"/>shire)</span> VAT GB<span class=\"_ _13\"/> 24<span class=\"_ _13\"/>1.57<span class=\"_ _13\"/>81.<span class=\"_ _13\"/>10<span class=\"ls1 ws0\"> </span>Codit Managed Servic<span class=\"_ _13\"/>es BV<span class=\"ws0\"> </span>Gaston Crommenla<span class=\"_ _13\"/>an 14, box 301<span class=\"_ _13\"/><span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9050 Ledeberg<span class=\"ls1 ws0\"> </span>VAT BE 0835.734.875<span class=\"ls1 ws0\"> </span>CODIT<span class=\"_ _13\"/> Mare<span class=\"_ _13\"/> Lim<span class=\"_ _13\"/>ited<span class=\"_ _13\"/> <span class=\"ls1 ws0\"> </span>Internat<span class=\"_ _13\"/>ional<span class=\"_ _13\"/> House<span class=\"_ _13\"/>, Mdina <span class=\"_ _13\"/>Road<span class=\"ls1 ws0\"> </span>Malte<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>BKR 3000 Mriehel<span class=\"_ _13\"/><span class=\"ws0\"> </span>C55412<span class=\"ls1 ws0\"> </span>Codit Nederland B.V<span class=\"_ _13\"/><span class=\"ws0\"> </span>Atoomweg 350,<span class=\"ls1 ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3542AB Utrecht<span class=\"ls1 ws0\"> </span>Votijnit L<span class=\"_ _1\"/>da. (<span class=\"_ _1\"/>Codit Por<span class=\"_ _1\"/>tugal) <span class=\"ls1 ws0\"> </span>Edificio LACS Anjos, Ru<span class=\"_ _13\"/>a Febo Moniz, 27<span class=\"_ _13\"/><span class=\"ws0\"> </span>Portug<span class=\"_ _13\"/>al<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1150<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws17d\">152 Lisboa</span> </span>NIPC 510.595.251<span class=\"ls1 ws0\"> </span>Codit Software Limited <span class=\"_ _13\"/><span class=\"ws0\"> </span>Internat<span class=\"_ _13\"/>ional<span class=\"_ _13\"/> House<span class=\"_ _13\"/>, Mdina <span class=\"_ _13\"/>Road<span class=\"ls1 ws0\"> </span>Malte<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>BKR 3000 Mriehel<span class=\"_ _13\"/><span class=\"ws0\"> </span> <span class=\"ls100 ws14e\">C64225</span> Codit France S.A.S. <span class=\"ls1 ws0\">  </span>18, Boulevard Malesherbes<span class=\"ls1 ws0\"> </span>France 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>75008 Paris 08<span class=\"ls1 ws0\"> </span>VAT FR<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">0478<span class=\"_ _13\"/>.300.189</span> </span>UMBRiO Holding BV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bisonspoor 3002<span class=\"ws0\">-<span class=\"_ _13\"/><span class=\"ls10e ws162\">A501</span> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3605 LT Maa<span class=\"_ _13\"/>rssen<span class=\"ls1 ws0\"> </span>Mobile Vikings NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Kempische Steenweg 309 <span class=\"ls1 ws0\">- <span class=\"ls111 ws14c\">bo\u00eete1<span class=\"_ _13\"/></span> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3500 Hasselt<span class=\"ls1 ws0\"> </span>TVA BE 0886.<span class=\"_ _13\"/>946.917<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Telesign Belgium<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 <span class=\"ls10f ws16c\">Bruxelles<span class=\"ls1 ws0\"> </span></span>(5)<span class=\"ls1 ws0\"> </span>TVA BE 0781.957.877<span class=\"ls1 ws0\"> </span>3M Digital Networks Privat<span class=\"_ _13\"/>e Limited 45/B, Sub<span class=\"_ _13\"/>am Com<span class=\"_ _13\"/>plex, <span class=\"_ _13\"/>1st A Main<span class=\"_ _13\"/> 3rd <span class=\"_ _13\"/>Floor<span class=\"_ _13\"/>, Inde 0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>(Mobtexting) Rear Wing, S<span class=\"_ _13\"/>arakki In<span class=\"_ _13\"/>dl Lay<span class=\"_ _13\"/>out, J P N<span class=\"_ _13\"/>agar, Phas<span class=\"_ _13\"/>e<span class=\"ls1 ws0\">-</span>3, <span class=\"ls1 ws0\"> </span> <span class=\"ls114 ws149\">Bengaluru<span class=\"_ _13\"/>, Karnat<span class=\"_ _13\"/>aka 560<span class=\"_ _13\"/> 078<span class=\"_ _13\"/></span> (1) (6<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> </span>U72200KA2012PTC06<span class=\"_ _13\"/>6750<span class=\"ls1 ws0\"> </span>Proximu<span class=\"_ _13\"/>s Ad<span class=\"_ _13\"/>a<span class=\"ls1 ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>(5)<span class=\"ls1 ws0\"> </span>TVA BE 0781.848.902<span class=\"ls1 ws0\"> </span>Doktr<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 0%<span class=\"ls1 ws0\"> </span>80%<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>(5)<span class=\"ls1 ws0\"> </span>TVA BE <span class=\"lsfe ws14d\">0787.949.212</span><span class=\"ws0\"> </span>Proximu<span class=\"_ _13\"/>s Lux<span class=\"_ _13\"/>embo<span class=\"_ _13\"/>urg In<span class=\"_ _13\"/>frastru<span class=\"_ _13\"/>ctu<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>18 rue du Puits Romain   <span class=\"ls1 ws0\"> </span>Luxembourg<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8070 B<span class=\"_ _13\"/>ertrang<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>(5)<span class=\"ls1 ws0\"> </span>(1) Entreprise fa<span class=\"_ _13\"/>isant part<span class=\"_ _13\"/>ie du Group B<span class=\"_ _13\"/>ICS<span class=\"ls1 ws0\"> </span>(2) Entit\u00e9 fus<span class=\"_ _13\"/>ionn\u00e9e avec P<span class=\"_ _13\"/>roximus SA<span class=\"ls1 ws0\"> </span>(3) Entit\u00e9 fus<span class=\"_ _13\"/>ionn\u00e9e avec Clea<span class=\"_ _13\"/>rmedia<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(4) Entreprise liquid\u00e9e en 20<span class=\"_ _13\"/>22<span class=\"ws0\"> </span>(5) Entit\u00e9 cr\u00e9\u00e9e en 2022<span class=\"_ _13\"/><span class=\"ws0\"> </span>(6) Entit<span class=\"_ _13\"/>\u00e9 acquise en 2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-96-3": {
   "value": "Annexe 8.2. Participation dans entreprises communes Le Groupe a une entreprise commune significative, MWingz situ\u00e9e Bld Simon Bolivar 34 \u00e0 1000 Bruxelles (TVA : BE0738.987.372). En novembre 2019, Proximus et Orange sont entr\u00e9s dans un partenariat strat\u00e9gique afin de partager une partie des r\u00e9seaux d\u2019acc\u00e8s mobiles. Le r\u00e9seau d\u2019acc\u00e8s mobile partag\u00e9 est planifi\u00e9, construit et exploit\u00e9 par cette entreprise commune et d\u00e9tenue \u00e0 50/50 par Proximus et Orange Belgium. L\u2019entreprise commune a commenc\u00e9 \u00e0 d\u00e9livrer ses services \u00e0 ses actionnaires en avril. L\u2019accord est bas\u00e9 sur les principes suivants : \u2022 Les op\u00e9rateurs se partagent le contr\u00f4le de cette entreprise commune, c\u2019est-\u00e0-dire que les d\u00e9cisions sur les activit\u00e9s pertinentesrequi\u00e8rent le consentement unanime des parties \u2022 MWingz d\u00e9livre exclusivement ses services \u00e0 ses soci\u00e9t\u00e9s m\u00e8res. Dans ses comptes consolid\u00e9s, le Groupe int\u00e8gre MWingz comme une entreprise commune et reconna\u00eet sa quote-part dans les actifs et les passifs ainsi que sa quote-part dans les co\u00fbts envers les tiers, sur base de sa quote-part d\u00e9tenue. Les revenus des ventes de l\u2019entreprise commune \u00e0 Proximus et Orange Belgium sont \u00e9limin\u00e9s.Annexe 9. Participation au capital \u00e9valu\u00e9e \u00e0 la juste valeur Aux 31 d\u00e9cembre 2021 et 2022, le Groupe d\u00e9tenait des autres participations dans des soci\u00e9t\u00e9s non cot\u00e9es dont la juste valeur totale \u00e9tait inf\u00e9rieure \u00e0 1 million EUR. Ces participations sont class\u00e9es lors de leur comptabilisation \u00e0 la juste valeur par le biais des autres \u00e9l\u00e9ments du r\u00e9sultat global \u00e9tant donn\u00e9 que ces instruments ne sont pas d\u00e9tenus dans des buts sp\u00e9culatifs mais dans une optique strat\u00e9gique \u00e0 long-terme. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-98-3": {
   "value": "Annexe 8.<span class=\"ls1 ws0\">3. Participation dans des co-</span><span class=\"ws12c\">en<span class=\"_ _1\"/>treprises <span class=\"_ _1\"/>et entrep<span class=\"_ _1\"/>rises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span></span>(EUR million)<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _147\"> </span><span class=\"ls101 ws16f\">2021</span> <span class=\"_ _be\"> </span><span class=\"ls101 ws16f\">2022</span> </span>Valeur<span class=\"_ _1\"/> comptabl<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> </span>34<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span><span class=\"ls10f ws16c\">43</span> </span>R\u00e9sulta<span class=\"_ _1\"/>t <span class=\"ls100 ws14e\">des </span>activit\u00e9s po<span class=\"_ _1\"/>ursuivi<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span>-<span class=\"lsff ws148\">10<span class=\"_ _77\"> </span></span>-<span class=\"ls100 ws14e\">20</span></span>Les participations dans l<span class=\"_ _1\"/>es <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">entrep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es</span> </span><span class=\"ws118\">et entrep<span class=\"_ _1\"/>rises as<span class=\"_ _1\"/>soci\u00e9es so<span class=\"_ _1\"/>nt les s<span class=\"_ _1\"/>uivantes<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span></span>Pays Pourcen<span class=\"_ _1\"/>tage d'int\u00e9r\u00eats Nom<span class=\"ls1 ws0\"> <span class=\"_ _14b\"> </span><span class=\"lsfb ws167\">Si\u00e8ge social<span class=\"_ _13\"/></span> </span>d'\u00e9tablissemed\u00e9tenus<span class=\"_ _13\"/> pa<span class=\"_ _13\"/>r le<span class=\"_ _13\"/> Gro<span class=\"_ _13\"/>upe<span class=\"ls1\"> </span>nt<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span></span>2022<span class=\"ls1 ws0\"> </span>Entrep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es a<span class=\"_ _13\"/>ssoc<span class=\"_ _13\"/>i\u00e9es<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgian Mobile ID SA/NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Mar<span class=\"_ _1\"/>kiesstraat 1<span class=\"ls1 ws0\"> </span>Belgique 15%<span class=\"ls1 ws0\"> </span>15%<span class=\"ls1 ws0\"> </span>1000 Brussel<span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 541.659.084<span class=\"ls1 ws0\"> </span>Synductis C<span class=\"_ _1\"/>V<span class=\"ls1 ws0\"> </span>Brusselsesteenweg 199<span class=\"ls1 ws0\"> </span>Belgique 17%<span class=\"ls1 ws0\"> </span>17%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 502.445.845<span class=\"ls1 ws0\"> </span>Experience @ work CVBA<span class=\"ls1 ws0\"> </span>Minderbroedersgang 12<span class=\"ls1 ws0\"> </span>Belgique 30%<span class=\"ls1 ws0\"> </span>30%<span class=\"ls1 ws0\"> </span>2800 Mechelen<span class=\"ls1 ws0\"> </span>VAT BE 627.8<span class=\"_ _13\"/>19.632<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Tessares SA/NV<span class=\"ls1 ws0\"> </span>Avenue Jean Monnet 1 <span class=\"ls1 ws0\"> </span>Belgique 23%<span class=\"ls1 ws0\"> </span>23%<span class=\"ls1 ws0\"> </span>1348 Ottignies<span class=\"ws0\">-</span><span class=\"ls111\">Lou<span class=\"_ _13\"/>vain<span class=\"_ _13\"/></span><span class=\"ws0\">-<span class=\"ls116 ws167\">la</span>-<span class=\"ls10f ws16c\">Neuve</span> </span>VAT BE 600.810.278<span class=\"ls1 ws0\"> </span>Co.station Belgium N<span class=\"_ _13\"/>V<span class=\"ws0\"> </span>Sinter-<span class=\"ls10f ws166\">Goedeleplein 5</span> Belgique 20%<span class=\"ls1 ws0\"> </span>20%<span class=\"ls1 ws0\"> </span>1000 Brussel<span class=\"ls1 ws0\"> </span>VAT BE 599<span class=\"_ _13\"/>,786,4<span class=\"_ _13\"/>34<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Fiberklaar Midco BV<span class=\"ws0\"> </span>Raymonde de Larochel<span class=\"_ _13\"/>aan 13<span class=\"ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9051 Sint<span class=\"ws0\">-Denijs<span class=\"_ _13\"/>-<span class=\"ls10f ws16c\">Westrem</span> </span>VAT BE 76<span class=\"_ _13\"/>0,489<span class=\"_ _13\"/>,106<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Fiberklaar BV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Raymonde de Larochel<span class=\"_ _13\"/>aan 13<span class=\"ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9051 Sint<span class=\"ws0\">-Denijs<span class=\"_ _13\"/>-<span class=\"ls10f ws16c\">Westrem</span> </span>VAT BE 76<span class=\"_ _13\"/>0,540<span class=\"_ _13\"/>,475<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>I.Leco NVKleinhoe<span class=\"_ _13\"/>fstraat 6<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 38%<span class=\"ls1 ws0\"> </span>38%<span class=\"ls1 ws0\"> </span>2440 Geel<span class=\"ls1 ws0\"> </span>VAT BE 471,<span class=\"_ _13\"/>967,356<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgian Parking Regist<span class=\"_ _13\"/>er NV<span class=\"ws0\"> </span>Kardinaal Merc<span class=\"_ _13\"/>ierl<span class=\"_ _13\"/>aan 1A<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>VAT BE 0778.406.687<span class=\"ls1 ws0\"> </span>Ads&amp;D<span class=\"_ _1\"/>ata<span class=\"ls1 ws0\"> </span>Harensesteenweg 226<span class=\"ls1 ws0\"> </span>Belgique 11%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>11%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1800 Vil<span class=\"_ _13\"/>voorde<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 0809.309.701<span class=\"ls1 ws0\"> </span>Glasf<span class=\"_ _1\"/>aser Ostb<span class=\"_ _1\"/>elgien<span class=\"ls1 ws0\"> </span>Kl\u00f6tzerb<span class=\"_ _13\"/>ahn 2<span class=\"_ _13\"/>4<span class=\"ls1 ws0\"> </span>Belgique -50%4700 Eupen<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>VAT BE 0791.811.295<span class=\"ls1 ws0\"> </span>Co<span class=\"ls1 ws0\">-<span class=\"lsfa ws149\">ent<span class=\"_ _13\"/>repri<span class=\"_ _13\"/>s<span class=\"_ _13\"/>es</span> </span>Unifiber Midco SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Waterl<span class=\"_ _13\"/>oo Offic<span class=\"_ _13\"/>e Pa<span class=\"_ _13\"/>rk<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>Dr\u00e8ve Richelle 161 D, Boite 20<span class=\"ls1 ws0\"> </span>1410 Wat<span class=\"_ _13\"/>erl<span class=\"_ _13\"/>oo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>0771.81<span class=\"_ _1\"/>4.647 RPR/RPM<span class=\"ls1 ws0\"> </span>Unifiber SA<span class=\"ws0\"> </span>Waterl<span class=\"_ _13\"/>oo Offic<span class=\"_ _13\"/>e Pa<span class=\"_ _13\"/>rk<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>Dr\u00e8ve Richelle 161 D, Boite 20<span class=\"ls1 ws0\"> </span>1410 Wat<span class=\"_ _13\"/>erl<span class=\"_ _13\"/>oo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>0771.870.3<span class=\"_ _1\"/>72 RPR/RPM<span class=\"ls1 ws0\"> </span>(1) Entit\u00e9 <span class=\"ls10f ws166\">cr\u00e9\u00e9e en 2022</span>(2) Influence significat<span class=\"_ _13\"/>ive car Proximus<span class=\"_ _13\"/> a un membre au sein du Co<span class=\"_ _13\"/>nseil d'admi<span class=\"_ _13\"/>nistrationFiberklaar a \u00e9t\u00e9 <span class=\"lsd4 ws128\">cocr\u00e9\u00e9e<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>en mars 20<span class=\"_ _1\"/>21 avec EQT Infrastructure<span class=\"_ _1\"/> pour acc\u00e9l\u00e9rer le d\u00e9ploiem<span class=\"_ _1\"/>ent de la fibre optique <span class=\"_ _1\"/>en Flandre. Fiberklaar t<span class=\"_ _1\"/>ravaille \u00e0 la conception, \u00e0 la cons<span class=\"_ _1\"/>truction, \u00e0 la <span class=\"_ _1\"/>maintenance et \u00e0 la mise<span class=\"_ _1\"/> \u00e0 niveau du r\u00e9seau d<span class=\"_ _1\"/>e fibre optique dan<span class=\"_ _1\"/>s toute la r\u00e9gion afin d'<span class=\"lsd3 ws121\">ac<span class=\"_ _1\"/>c\u00e9l<span class=\"lsd1 ws119\">\u00e9rer la connectivit\u00e9 </span></span>par fibre optique <span class=\"_ _1\"/>super rapide et stable en<span class=\"_ _1\"/> Flandre. L'objectif de<span class=\"_ _1\"/> Fiberklaar est de conne<span class=\"_ _1\"/>cter 1,5 million de fo<span class=\"_ _1\"/>yers et d'ent<span class=\"lsd3 ws118\">rep<span class=\"_ _1\"/>rises en <span class=\"_ _1\"/>Flandre d'<span class=\"_ _7\"/>ici </span>2028. Prox<span class=\"_ _1\"/>imus d\u00e9<span class=\"_ _1\"/>tient 49,66<span class=\"_ _1\"/>% de Fiberk<span class=\"_ _1\"/>laar<span class=\"ls1 ws0\">. <span class=\"lsd3 ws123\">La<span class=\"_ _1\"/> soci\u00e9t\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">est un<span class=\"_ _13\"/>e <span class=\"lsd4 ws94\">ent<span class=\"_ _13\"/>rep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>e ass<span class=\"_ _13\"/>oci\u00e9<span class=\"_ _13\"/>e </span></span></span>conform\u00e9m<span class=\"_ _1\"/>ent \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">la norme IAS 28.</span> </span></span></span>Unifiber a \u00e9t\u00e9 <span class=\"_ _13\"/><span class=\"lsd4 ws128\">cocr<span class=\"_ _13\"/>\u00e9\u00e9e<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">en juillet 2021 avec <span class=\"lsd5 ws94\">Eur<span class=\"_ _13\"/>of<span class=\"_ _13\"/><span class=\"lsd3 ws118\">iber pou<span class=\"_ _1\"/>r acc\u00e9l<span class=\"_ _1\"/>\u00e9rer la mis<span class=\"_ _1\"/>e en pla<span class=\"_ _1\"/>ce de la<span class=\"_ _1\"/> fibre en<span class=\"_ _1\"/> Wallo<span class=\"_ _1\"/>nie.<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">Unifiber travaille \u00e0 la con<span class=\"_ _1\"/>ception, \u00e0 la </span></span></span></span></span></span></span>construction, \u00e0 la mai<span class=\"_ _1\"/>ntenance et \u00e0 la mi<span class=\"_ _1\"/>se \u00e0 niveau du <span class=\"_ _1\"/>r\u00e9seau de <span class=\"lsd3 ws118\">fibre o<span class=\"_ _1\"/>ptique d<span class=\"_ _1\"/>ans tou<span class=\"_ _1\"/>te la r\u00e9g<span class=\"_ _1\"/>ion afi<span class=\"_ _1\"/>n d'acc<span class=\"_ _1\"/>\u00e9l\u00e9rer la<span class=\"_ _1\"/> connect<span class=\"_ _1\"/>ivit\u00e9 pa<span class=\"_ _1\"/>r fibre o<span class=\"_ _1\"/>ptique </span>super rapide et <span class=\"_ _1\"/>stable en Wallonie. L'objectif <span class=\"_ _1\"/>d'Unifiber est de conne<span class=\"_ _1\"/>cter 0,6 million de fo<span class=\"_ _1\"/>yers et d'entreprises en <span class=\"_ _1\"/>Wallonie<span class=\"ls1 ws0\"> </span><span class=\"ws113\">d'ici 2028. Proximus </span>d\u00e9tient 49,99% d'Unifi<span class=\"_ _13\"/>b<span class=\"lsd3 ws121\">er<span class=\"ws118\">. La<span class=\"_ _7\"/> s<span class=\"_ _13\"/>oci\u00e9t\u00e9<span class=\"_ _1\"/> est une<span class=\"ls1 ws0\"> </span><span class=\"ws121\">co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">entrep<span class=\"_ _1\"/>rise <span class=\"lsd1 ws114\">conform<span class=\"_ _1\"/>\u00e9ment \u00e0 la norme<span class=\"ls1 ws0\"> <span class=\"ls113 ws182\">IA<span class=\"_ _13\"/>S 28<span class=\"_ _13\"/>.</span> </span></span></span></span></span></span></span>En<span class=\"_ _13\"/> se<span class=\"_ _13\"/>pt<span class=\"_ _13\"/>em<span class=\"_ _13\"/>bre<span class=\"_ _13\"/> 20<span class=\"_ _13\"/>22<span class=\"_ _13\"/>, P<span class=\"_ _13\"/>r<span class=\"_ _13\"/>oxi<span class=\"_ _13\"/>mus<span class=\"_ _13\"/> a <span class=\"_ _13\"/><span class=\"lsd3 ws121\">cocr\u00e9\u00e9<span class=\"ls1 ws0\"> </span></span><span class=\"lscf\">\"Gla<span class=\"_ _1\"/>sfaser Ostbelgien\" ou G<span class=\"_ _1\"/>O Fiber, un partenariat pu<span class=\"_ _1\"/>blic<span class=\"ls1 ws0\">-</span>priv\u00e9 avec la Com<span class=\"_ _1\"/>munaut\u00e9 germanophone et </span>Ethias. Son objectif <span class=\"_ _1\"/>est de connecter la qua<span class=\"_ _1\"/>si<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">to<span class=\"_ _13\"/>ta<span class=\"lsd3 ws118\">lit\u00e9 des <span class=\"_ _1\"/>40.000 f<span class=\"_ _1\"/>oyers e<span class=\"_ _1\"/>t entrep<span class=\"_ _1\"/>rises de <span class=\"_ _1\"/>cette r\u00e9<span class=\"_ _1\"/>gion,<span class=\"_ _1\"/> y compri<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>s \"zon<span class=\"_ _1\"/>es blanche<span class=\"_ _1\"/>s\". </span></span></span>Proximus d\u00e9tient 49,96<span class=\"_ _1\"/>% de Glasfaser Ostbelgi<span class=\"_ _1\"/>en. L<span class=\"lsd3 ws118\">a soci\u00e9<span class=\"_ _1\"/>t\u00e9 est un<span class=\"_ _1\"/>e entrep<span class=\"_ _1\"/>rise <span class=\"lsdd ws11b\">associ\u00e9<span class=\"_ _13\"/><span class=\"ls1 ws0\">e <span class=\"lsda ws122\">conform<span class=\"_ _13\"/>\u00e9ment \u00e0</span> <span class=\"lsd5 ws129\">l<span class=\"_ _13\"/>a nor<span class=\"_ _13\"/>me<span class=\"_ _13\"/> IA<span class=\"_ _13\"/>S 28<span class=\"_ _13\"/>.</span> </span></span></span>Passifs<span class=\"_ _1\"/> \u00e9ventuel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et engag<span class=\"_ _1\"/>ements en rela<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>avec les co<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>ses et les <span class=\"ws121\">entrep<span class=\"_ _1\"/>rises as<span class=\"_ _1\"/>soci\u00e9es<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">du <span class=\"_ _1\"/>d\u00e9ploiement de la fib<span class=\"_ _1\"/>re<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">(Fiberklaar, Unifiber et </span></span></span></span></span></span>Glasfaser Ostbelgien) :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Impos\u00e9s aux entit\u00e9s dans<span class=\"_ _1\"/> la fibre<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _6\"> </span><span class=\"ff4d fs3e fc3 lsd3 ws118\">Apr\u00e8s la p<span class=\"_ _1\"/>\u00e9riode d<span class=\"_ _1\"/>e d\u00e9pl<span class=\"_ _1\"/>oiement, <span class=\"_ _1\"/>Fiberklaa<span class=\"_ _1\"/>r et Unif<span class=\"_ _1\"/>iber son<span class=\"_ _1\"/>t tenues<span class=\"_ _1\"/> de resp<span class=\"_ _1\"/>ecter l<span class=\"_ _1\"/>es ratio<span class=\"_ _1\"/>s c<span class=\"lsd1 ws119\">ibles dette nette/EBITDA </span></span>d\u00e9finis<span class=\"_ _1\"/> dans leu<span class=\"_ _7\"/>rs conventio<span class=\"_ _1\"/>ns d'a<span class=\"_ _1\"/>ctionna<span class=\"_ _1\"/>ires. L<span class=\"_ _1\"/>es liquid<span class=\"_ _1\"/>it\u00e9s <span class=\"_ _1\"/>disponib<span class=\"_ _1\"/>les doiv<span class=\"_ _1\"/>ent \u00eat<span class=\"_ _1\"/>re utili<span class=\"_ _1\"/>s\u00e9es p<span class=\"_ _1\"/>our att<span class=\"_ _1\"/>eindre <span class=\"_ _1\"/><span class=\"ls1\">c<span class=\"lsd4 ws94\">es o<span class=\"_ _13\"/>bje<span class=\"_ _13\"/>cti<span class=\"_ _13\"/>fs en<span class=\"_ _13\"/> </span></span>priorit\u00e9<span class=\"_ _1\"/> avan<span class=\"_ _1\"/>t toute d<span class=\"_ _1\"/>istribu<span class=\"_ _1\"/>tion au<span class=\"_ _7\"/>x actionnair<span class=\"_ _1\"/>es.\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">I</span>mpos\u00e9s aux actionnai<span class=\"_ _1\"/>res des entit\u00e9s dans la<span class=\"_ _1\"/> <span class=\"lse7 ws131\">fibre</span>o<span class=\"_ _14\"> </span><span class=\"ff4d lscf ws110\">Proximus a l'obligation con<span class=\"_ _1\"/>tractuelle de souteni<span class=\"_ _1\"/>r financi\u00e8rement les e<span class=\"_ _1\"/>ntit\u00e9s Fiberklaar et Unifibe<span class=\"_ _1\"/>r en acqu\u00e9rant un volume</span>pr\u00e9d\u00e9fini de connexion<span class=\"_ _1\"/>s en fibre optique pour<span class=\"_ _1\"/> les zones d\u00e9j\u00e0 d<span class=\"_ _1\"/>\u00e9ploy\u00e9es. Cela se fe<span class=\"_ _1\"/>ra par la migration c<span class=\"_ _1\"/>ompl\u00e8te de sa base de c<span class=\"lsd1 ws114\">lients et l'\u00e9limination progressive de son <span class=\"_ _1\"/>r\u00e9seau en cuivre dans le<span class=\"_ _1\"/>s ann\u00e9es suivant l'ach\u00e8vement du <span class=\"_ _1\"/>d\u00e9ploiement de la </span>fibre. Pour Glasfaser Os<span class=\"_ _1\"/>tbelgien, il n'y a pas<span class=\"_ _1\"/> de volume pr\u00e9d\u00e9fini,<span class=\"_ _1\"/> mais il y a toujours l<span class=\"_ _1\"/>'engagement de m<span class=\"_ _1\"/>igration.<span class=\"ls1 ws0\"> </span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd1 ws114\">Lors de la survenance <span class=\"lscf ws110\">d'un \"Flip O<span class=\"_ _1\"/>ver Event\" (tel que l'<span class=\"_ _1\"/>ach\u00e8vement du d\u00e9ploiemen<span class=\"_ _1\"/>t du r\u00e9seau sur un n<span class=\"_ _1\"/>ombre cible de </span></span>foyers, un<span class=\"_ _1\"/>e date<span class=\"_ _1\"/> pr\u00e9d\u00e9fin<span class=\"_ _1\"/>ie, etc<span class=\"_ _1\"/>.), les a<span class=\"_ _1\"/>ctionna<span class=\"_ _1\"/>ires de<span class=\"_ _1\"/>s entit\u00e9s<span class=\"_ _1\"/> fibre so<span class=\"_ _1\"/>nt oblig<span class=\"_ _1\"/>\u00e9s de tran<span class=\"_ _1\"/>sf\u00e9rer <span class=\"lscf\">un<span class=\"ls1 ws0\"> </span><span class=\"ws110\">nomb<span class=\"_ _1\"/>re minimum d'act<span class=\"_ _1\"/>ions</span></span>\u00e0 Proximus afin que<span class=\"_ _1\"/> cette derni\u00e8re o<span class=\"_ _1\"/>b<span class=\"lsd3 ws118\">tienne l<span class=\"_ _1\"/>e contr\u00f4le<span class=\"_ _1\"/> en aya<span class=\"_ _1\"/>nt la m<span class=\"_ _1\"/>ajorit\u00e9 de<span class=\"_ _1\"/> l'actio<span class=\"_ _1\"/>nnariat.<span class=\"_ _1\"/> Si n\u00e9ce<span class=\"_ _1\"/>ssaire, <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> </span>mani\u00e8re la plus lim<span class=\"_ _1\"/>it\u00e9e possible, des adapta<span class=\"_ _1\"/>tions pourraient \u00eatre app<span class=\"_ _1\"/>ort\u00e9es aux convention<span class=\"_ _1\"/>s d'actionnaires afin d'assurer l<span class=\"_ _1\"/>e contr\u00f4le \u00e0 Proximus apr\u00e8s Flip Ov<span class=\"_ _1\"/>er. Le changeme<span class=\"lsd3 ws118\">nt de co<span class=\"_ _1\"/>ntr\u00f4le l<span class=\"_ _1\"/>e plus p<span class=\"_ _1\"/>r\u00e9coce d<span class=\"_ _1\"/>evrait<span class=\"_ _1\"/> avoir lieu<span class=\"_ _1\"/> en 2<span class=\"_ _1\"/>028.<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _14\"> </span><span class=\"ff4d lscf ws110\">Au moment du </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws114\">Flip Ov<span class=\"_ _1\"/>er Event<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb<span class=\"lscf ws110\">, Proximus a l<span class=\"_ _1\"/>e droit d'acqu\u00e9rir l<span class=\"_ _1\"/>e nombre d'actions n<span class=\"_ _1\"/>\u00e9cessaires pour d\u00e9tenir au mo<span class=\"_ _1\"/>ins</span></span></span></span></span>50% plus une<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">ac<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et ju<span class=\"_ _1\"/>squ'\u00e0 75% moins u<span class=\"_ _1\"/>ne action de Glasfase<span class=\"_ _1\"/>r Ostbelgien. Elle dispo<span class=\"_ _1\"/>se \u00e9galement d'une option </span></span></span></span>d'achat lui permettant <span class=\"_ _1\"/>d'\u00e9tendre sa participation \u00e0 <span class=\"_ _1\"/>60% des actions <span class=\"_ _1\"/>de Fiberklaar Midco.<span class=\"ls1 ws0\"> </span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd1 ws114\">Fiberklaar et Unifiber maximiseront leur financement <span class=\"_ _1\"/>par la dette et les flux de <span class=\"_ _1\"/>tr\u00e9sorerie d'exploitation. Les actionnaires</span>compl\u00e9t<span class=\"ws110\">eront les besoin<span class=\"_ _1\"/>s de financement <span class=\"_ _1\"/>restants par une injection <span class=\"_ _1\"/>de capital, au prorata d<span class=\"_ _1\"/>e leur part.<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd3 ws118\">Toutes l<span class=\"_ _1\"/>es action<span class=\"_ _1\"/>s d\u00e9tenu<span class=\"_ _1\"/>es par Mi<span class=\"_ _1\"/>dco Unif<span class=\"_ _1\"/>iber et<span class=\"_ _1\"/> Midco<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">Fiberklaar da<span class=\"_ _1\"/>ns Unifiber et Fiberklaar sont mises en gage<span class=\"_ _1\"/> aupr\u00e8s</span></span></span>des banques dans l<span class=\"_ _1\"/>e cadre des acc<span class=\"_ _1\"/>ords de financement obtenu<span class=\"_ _1\"/>s par Unifiber et Fiberkl<span class=\"_ _1\"/>aar.<span class=\"ls1 ws0\"> </span>Les mouvements de<span class=\"_ _1\"/>s valeurs<span class=\"ls1 ws0\"> <span class=\"lsd2\">de p<span class=\"_ _1\"/>articipa<span class=\"_ _1\"/>tions so<span class=\"_ _1\"/>nt le<span class=\"_ _1\"/>s <span class=\"lsd1 ws119\">suivants :</span><span class=\"ls1\"> </span></span></span>(en milli<span class=\"_ _1\"/>ons EUR)<span class=\"_ _1\"/> <span class=\"_ _139\"> </span>Unifiber SA<span class=\"_ _1\"/> <span class=\"_ _7d\"> </span>Fibe<span class=\"_ _1\"/>rklaar BV<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"lsdd ws110\">Au<span class=\"_ _13\"/>tres<span class=\"_ _13\"/> as<span class=\"_ _13\"/>soci<span class=\"_ _13\"/>\u00e9s</span> <span class=\"_ _ba\"> </span><span class=\"ff50 lsce ws116\">Total</span><span class=\"ff50\"> </span></span>Vale<span class=\"_ _13\"/>ur co<span class=\"_ _13\"/>mpt<span class=\"_ _13\"/>able<span class=\"ls1 ws0\"> </span>Au 1 jan<span class=\"_ _7\"/>vier 2021<span class=\"_ _7\"/><span class=\"ls1 ws0\"> <span class=\"_ _190\"> </span>0 <span class=\"_ _1b\"> </span>0 <span class=\"_ _117\"> </span>4 <span class=\"_ _25\"> </span>4 </span>Placeme<span class=\"_ _1\"/>nts de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _19d\"> </span><span class=\"lsd3 ws121\">10</span> <span class=\"_ _53\"> </span><span class=\"lsd7 ws110\">30</span> <span class=\"_ _19e\"> </span><span class=\"lse2 ws127\">40</span> </span>B\u00e9n\u00e9fice de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span>-1<span class=\"_ _88\"> </span>-8<span class=\"_ _57\"> </span>-1<span class=\"_ _5b\"> </span>-<span class=\"lsd3 ws121\">10</span> </span>Au 31 d<span class=\"_ _1\"/>\u00e9cem<span class=\"_ _1\"/>bre 20<span class=\"_ _1\"/>21<span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>9 <span class=\"_ _54\"> </span></span>22<span class=\"ls1 ws0\"> <span class=\"_ _58\"> </span>3 <span class=\"_ _54\"> </span><span class=\"lsdf ws12e\">34</span> </span>Placeme<span class=\"_ _1\"/>nts de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _141\"> </span><span class=\"lsd7 ws110\">30</span> <span class=\"_ _83\"> </span>-1<span class=\"_ _88\"> </span><span class=\"ls11e ws130\">29</span> </span>B\u00e9n\u00e9fice de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span>-7<span class=\"_ _48\"> </span>-<span class=\"lsd3 ws121\">13</span> <span class=\"_ _1a0\"> </span>-<span class=\"ls11e ws130\">20</span> </span>Au 31 d<span class=\"_ _1\"/>\u00e9cem<span class=\"_ _1\"/>bre 20<span class=\"_ _1\"/>22<span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>2 <span class=\"_ _54\"> </span><span class=\"lsdf ws12e\">39</span> <span class=\"_ _54\"> </span>2 <span class=\"_ _54\"> </span><span class=\"lse0 ws10e\">43</span> </span>Annexe 8.4.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Acq<span class=\"_ _13\"/>uisitions et ventes de filiales, de co-</span>ent<span class=\"_ _1\"/>repris<span class=\"_ _1\"/>es et entreprises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Soci\u00e9t\u00e9s<span class=\"_ _13\"/> cr\u00e9\u00e9es en 2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Pr<span class=\"_ _13\"/>o<span class=\"_ _13\"/>xi<span class=\"_ _13\"/>mu<span class=\"_ _13\"/>s A<span class=\"_ _13\"/>DA<span class=\"ls1 ws0\"> </span>En mars 2022, Proximus a c<span class=\"_ _1\"/>r\u00e9\u00e9 la filiale \u00e0 100% Ada, un centr<span class=\"_ _1\"/>e d'innovation et d'expertise d\u00e9di\u00e9 \u00e0 l'intelligence artificiell<span class=\"lsd5 ws129\">e et \u00e0 l<span class=\"_ _13\"/>a <span class=\"lsd3 ws121\">cybers\u00e9c<span class=\"_ _1\"/>urit\u00e9. </span></span>L'entit<span class=\"_ _1\"/>\u00e9 a d\u00e9m<span class=\"_ _1\"/>arr\u00e9 se<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s en<span class=\"_ _1\"/> avril 20<span class=\"_ _1\"/>22. <span class=\"_ _1\"/>Proximus A<span class=\"_ _1\"/>da em<span class=\"_ _1\"/>ploya<span class=\"_ _1\"/>it enviro<span class=\"_ _1\"/>n 52<span class=\"_ _1\"/> experts <span class=\"_ _1\"/>en intel<span class=\"_ _1\"/>ligenc<span class=\"_ _1\"/>e artific<span class=\"_ _1\"/>ielle<span class=\"_ _1\"/> et en <span class=\"lscf ws113\">cyb<span class=\"_ _1\"/>ers\u00e9curit\u00e9 au 31 </span>d\u00e9cembre 2022.<span class=\"ls1 ws0\"> </span>Doktr<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le 1er j<span class=\"_ _1\"/>uillet 2<span class=\"_ _1\"/>022,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a tra<span class=\"_ _1\"/>nsf\u00e9r<span class=\"_ _1\"/>\u00e9 les ac<span class=\"_ _1\"/>tivit\u00e9s l<span class=\"_ _1\"/>i\u00e9es \u00e0 l<span class=\"_ _1\"/>'appl<span class=\"_ _1\"/>icati<span class=\"lsd1 ws114\">on Dokt<span class=\"_ _1\"/>r \u00e0 cette nouvelle soci\u00e9t\u00e9, Doktr SRL.<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">Do<span class=\"_ _1\"/>ktr vise<span class=\"_ _1\"/> \u00e0 deven<span class=\"_ _7\"/>i<span class=\"_ _13\"/>r un<span class=\"_ _1\"/>e partie </span></span></span>int\u00e9grant<span class=\"_ _1\"/>e de l'o<span class=\"_ _1\"/>ffre de <span class=\"_ _1\"/>soins de <span class=\"_ _1\"/>sant\u00e9, <span class=\"_ _1\"/>en facil<span class=\"_ _1\"/>itant le<span class=\"_ _1\"/>s consulta<span class=\"_ _1\"/>tions <span class=\"_ _1\"/>vid\u00e9o d<span class=\"_ _1\"/>e mani\u00e8<span class=\"_ _1\"/>re accessib<span class=\"_ _1\"/>le, s\u00e9cu<span class=\"_ _1\"/>ris\u00e9e et co<span class=\"_ _1\"/>nviviale<span class=\"_ _1\"/><span class=\"ls1 ws0\">. </span>Glasfaser Ostbelgien<span class=\"ls1 ws0\"> </span>Voir <span class=\"_ _13\"/>Annexe 8.<span class=\"_ _13\"/>3.<span class=\"ls1 ws0\"> </span>Acqu<span class=\"_ _13\"/>isit<span class=\"_ _13\"/>ions<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"ls121 ws185\">de 2022<span class=\"_ _13\"/></span> </span>BICS<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">3m Digital Networks Pvt Ltd</span> </span>BICS a acquis 100<span class=\"_ _1\"/>% des actions d<span class=\"lsd1 ws114\">e la <span class=\"lsd5 ws94\">plat<span class=\"_ _13\"/>e<span class=\"ls1 ws0\">-</span><span class=\"ws129\">fo<span class=\"_ _13\"/>rme<span class=\"_ _13\"/> de<span class=\"_ _13\"/> </span><span class=\"lsd4\">ser<span class=\"_ _13\"/>vic<span class=\"_ _13\"/>e de </span></span></span>communication (CPaaS), 3m<span class=\"_ _1\"/> Digital N<span class=\"_ _1\"/>etworks Pvt Ltd, un facilitat<span class=\"_ _1\"/>eur de communications internat<span class=\"_ _1\"/>ionales, par sa filiale s<span class=\"_ _1\"/>ingapourienne en pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 exclu<span class=\"lsd2 ws0\">sive<span class=\"_ _1\"/>. L'acqu<span class=\"_ _1\"/>isition<span class=\"_ _1\"/> <span class=\"lsd5 ws94\">\u00e9l<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>gi</span><span class=\"ls1\">t <span class=\"lsd3 ws118\">le portefeu<span class=\"_ _1\"/>ille de B<span class=\"_ _1\"/>ICS <span class=\"lscf ws110\">dans la g<span class=\"_ _1\"/>amme de </span></span></span></span>solution<span class=\"_ _1\"/>s de co<span class=\"_ _1\"/>mmun<span class=\"_ _1\"/>ication n<span class=\"_ _1\"/>ative<span class=\"_ _1\"/><span class=\"ls1\"> <span class=\"lscf ws118\">du</span> <span class=\"lsd1 ws11a\">cloud, <span class=\"lsd4 ws94\">cel<span class=\"_ _13\"/>a co<span class=\"_ _13\"/>mpren<span class=\"_ _13\"/>d</span></span> l<span class=\"lsd1 ws114\">a gestion vocale par I<span class=\"lse6 ws12f\">A, <span class=\"lscf ws110\">la messagerie multicanale</span></span></span> <span class=\"lsd1 ws114\">et d<span class=\"_ _1\"/>es services d'analyse avanc\u00e9s<span class=\"ls1 ws0\">.<span class=\"_ _1\"/> </span></span></span>R\u00e9sum\u00e9 des principaux postes du bilan, r\u00e9sultat<span class=\"ws110\">, capitaux propres de<span class=\"_ _1\"/>s entreprises associ\u00e9es et<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">entrepri<span class=\"_ _1\"/>ses <span class=\"lsd2 ws0\">signif<span class=\"_ _1\"/>icativ<span class=\"_ _1\"/>es :<span class=\"ls1\"> </span></span></span></span></span>Unifiber<span class=\"ls1 ws0\"> </span>Fiber<span class=\"_ _1\"/>klaar<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021202220212022Actifs non <span class=\"lscf ws118\">courants<span class=\"ls1 ws0\"> </span></span>3 54<span class=\"ls1 ws0\"> </span>27<span class=\"ls1 ws0\"> </span>223<span class=\"ls1 ws0\"> </span>Actifs co<span class=\"_ _1\"/>urants<span class=\"_ _1\"/><span class=\"ls1\"> </span>16<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>47<span class=\"ls1 ws0\"> </span>33<span class=\"ls1 ws0\"> </span>Tr\u00e9sorer<span class=\"_ _1\"/>ie et \u00e9quivalen<span class=\"_ _7\"/>ts<span class=\"_ _13\"/> de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _1a1\"> </span><span class=\"lsce ws116\">16</span></span>214632Total de l'actif<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> </span>74<span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> </span>CAPIT<span class=\"_ _13\"/>AUX<span class=\"ls1 ws0\"> </span>18<span class=\"ls1 ws0\"> </span>10<span class=\"ls1 ws0\"> </span>44<span class=\"ls1 ws0\"> </span>88<span class=\"ls1 ws0\"> </span>Dettes \u00e0 long terme<span class=\"ls1 ws0\"> </span>0 57<span class=\"ls1 ws0\"> </span>25<span class=\"ls1 ws0\"> </span>120<span class=\"ls1 ws0\"> </span>Dett<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>orta<span class=\"_ _13\"/>nt in<span class=\"_ _13\"/>t\u00e9r\u00ea<span class=\"_ _13\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span>0</span>5725120Dettes \u00e0<span class=\"_ _1\"/> <span class=\"lscf ws110\">court terme<span class=\"ls1 ws0\"> </span></span>1 18<span class=\"ls1 ws0\"> </span>5 48<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DES DE<span class=\"_ _1\"/>TTES ET D<span class=\"_ _1\"/>ES CAP<span class=\"_ _1\"/>ITAU<span class=\"_ _1\"/>X<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> </span>74<span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> </span>Chiffr<span class=\"_ _13\"/>e d'affa<span class=\"_ _13\"/>ires ne<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>0 0 0 1 Amortissements<span class=\"ls1 ws0\"> <span class=\"_ _1a2\"> </span>0</span>001Charges d'int\u00e9r\u00eats sur in<span class=\"_ _1\"/>struments financiers au<span class=\"_ _1\"/> co\u00fbt amorti<span class=\"ls1 ws0\"> <span class=\"_ _1a3\"> </span>0</span>-5-7-4B\u00e9n<span class=\"_ _13\"/>\u00e9fi<span class=\"_ _13\"/>ce o<span class=\"_ _13\"/>u pert<span class=\"_ _13\"/>e des<span class=\"_ _13\"/> act<span class=\"_ _13\"/>ivit<span class=\"_ _13\"/>\u00e9s <span class=\"lscf ws118\">poursuivies<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span>-2</span></span>-8-<span class=\"lsce ws116\">16</span>-<span class=\"lsce ws116\">16</span>R\u00e9sultat global total<span class=\"ls1 ws0\"> </span>-2 -8 -<span class=\"lsce ws116\">16</span> -<span class=\"lsce ws116\">16</span> % de pa<span class=\"_ _1\"/>rticipa<span class=\"_ _1\"/>tion<span class=\"ls1\"> <span class=\"_ _1a4\"> </span><span class=\"lsce ws116\">50%</span></span>50%50%50%Part d\u00e9tenue dans<span class=\"_ _1\"/> les capitaux propres<span class=\"ls1 ws0\"> <span class=\"_ _1a5\"> </span>9</span>52244Har<span class=\"_ _13\"/>monis<span class=\"_ _13\"/>at<span class=\"_ _13\"/>ion e<span class=\"_ _13\"/>t retr<span class=\"_ _13\"/>ait<span class=\"ls1 ws0\"> <span class=\"_ _130\"> </span>0</span>-30-5Valeur comptable<span class=\"ls1 ws0\"> </span>9 2 22<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Acquis<span class=\"_ _13\"/>itions de 2021<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Mobile Vikings <span class=\"ls1 ws0\"> </span>Suite<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">\u00e0 la <span class=\"_ _1\"/>d\u00e9cision positive de l<span class=\"_ _1\"/>'autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence en juin 2021, le<span class=\"_ _1\"/> Groupe a acquis<span class=\"_ _1\"/> en juin 2021 une p<span class=\"_ _1\"/>articipation <span class=\"lsce ws10f\">de 100% dans </span></span></span>Mobile Vikings NV po<span class=\"_ _1\"/>ur un montant de<span class=\"_ _1\"/> 128 millions d'euros, n<span class=\"_ _1\"/>et de la tr\u00e9sorerie a<span class=\"_ _1\"/>cquise. <span class=\"ls1 ws0\"> </span> <span class=\"lscf ws110\">L'allocation du prix d'a<span class=\"_ _1\"/>cquisition a conduit \u00e0 la <span class=\"_ _1\"/>comptabilisation, \u00e0 leur jus<span class=\"_ _1\"/>te valeur \u00e0 la date d'a<span class=\"_ _1\"/>cquisition, d'actifs non<span class=\"ls1 ws0\"> </span><span class=\"ws113\">couran<span class=\"_ _1\"/>ts constitu\u00e9s de la </span></span>client\u00e8le et de la ma<span class=\"_ _1\"/>rque pour un mo<span class=\"_ _1\"/>ntant de 27 millions d'eu<span class=\"_ _1\"/>ros. La valeur comp<span class=\"_ _1\"/>table des autres actifs<span class=\"ls1 ws0\"> </span>acq<span class=\"_ _1\"/>uis et des passifs a<span class=\"_ _1\"/>ssum\u00e9s correspond \u00e0 leur juste valeur \u00e0 la da<span class=\"_ _1\"/>te d'acquisition. <span class=\"ls1 ws0\"> </span>En cons\u00e9quence, le Groupe a r<span class=\"_ _1\"/>econnu un goodwill de 114 m<span class=\"_ _1\"/>illions d'euros. <span class=\"ls1 ws0\"> </span>La juste valeur des actifs et passifs<span class=\"_ _1\"/> identifiables de Mobile Vikings \u00e0 la date d'ac<span class=\"_ _1\"/>quisition <span class=\"lsd1 ws114\">se d\u00e9taille comme suit (en millions d'euros) :<span class=\"ls1 ws0\"> </span></span>Juste valeur reconnue \u00e0 l'acquis<span class=\"_ _1\"/>ition<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Immobilisations incorpo<span class=\"_ _1\"/>relles avec dur\u00e9e de vie li<span class=\"_ _1\"/>mit\u00e9e<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>Actifs d'imp\u00f4ts diff\u00e9r\u00e9s<span class=\"ls1 ws0\"> </span>1 Cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>6 Placemen<span class=\"_ _1\"/>ts de tr\u00e9sor<span class=\"_ _1\"/>erie, tr\u00e9sor<span class=\"_ _1\"/>erie et <span class=\"lscf ws110\">\u00e9quivalents de tr\u00e9<span class=\"_ _1\"/>sorerie<span class=\"ls1 ws0\"> </span></span>24<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DE L'A<span class=\"_ _1\"/>CTIF<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>63<span class=\"ls1 ws0\"> </span>Imp\u00f4ts diff\u00e9r\u00e9s et late<span class=\"_ _1\"/>nces fiscales passive<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span>-7 Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> </span>-<span class=\"lsce ws116\">15</span> Dettes f<span class=\"_ _1\"/>iscales<span class=\"ls1 ws0\"> </span>-1 Autres dettes \u00e0 cou<span class=\"_ _1\"/>rt terme et aut<span class=\"_ _1\"/>res montants \u00e0 payer<span class=\"ls1 ws0\"> </span>-2 Total de<span class=\"_ _1\"/>s int\u00e9r\u00eats<span class=\"_ _1\"/> minor<span class=\"_ _1\"/>itaires et<span class=\"_ _1\"/> dette<span class=\"_ _1\"/>s<span class=\"ls1\"> </span>-<span class=\"lsce ws116\">24</span> Actif net acquis<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Prix d'acquisition<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Goodwill provenant de l'acquisiti<span class=\"_ _13\"/>on<span class=\"ls1 ws0\"> </span>114<span class=\"ls1 ws0\"> </span>Prix d'achat pay\u00e9<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Tr\u00e9sorerie nette acqu<span class=\"_ _1\"/>ise de la filiale (apr\u00e8s d\u00e9du<span class=\"_ _1\"/>ction de l'emprunt)<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>Mouvemen<span class=\"_ _1\"/>t net de tr<span class=\"_ _1\"/>\u00e9sorerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>128<span class=\"ls1 ws0\"> </span>La tr\u00e9<span class=\"_ _13\"/>sor<span class=\"_ _13\"/>eri<span class=\"_ _13\"/>e ver<span class=\"_ _13\"/>s\u00e9e<span class=\"_ _13\"/> pour<span class=\"_ _13\"/> <span class=\"lsd3 ws118\">l'acqu<span class=\"_ _1\"/>isition de <span class=\"_ _1\"/>soci\u00e9t<span class=\"_ _1\"/>\u00e9s consol<span class=\"_ _1\"/>id\u00e9es ne<span class=\"_ _1\"/>tte de l<span class=\"_ _1\"/>a tr\u00e9sor<span class=\"_ _1\"/>erie acqu<span class=\"_ _1\"/>ise \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">Cash pay<span class=\"_ _1\"/>\u00e9 pour l\u2019acqui<span class=\"_ _1\"/>sition d\u2019entreprises <span class=\"lsd1 ws11a\">consolid\u00e9es </span></span></span>\u00bb <span class=\"lscf ws110\">dans le tableau de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie pr\u00e9sent\u00e9e dans \u00ab<span class=\"_ _1\"/> Cash<span class=\"ls1 ws0\">-<span class=\"lsd2\">flow <span class=\"_ _1\"/>nets de<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s d'inv<span class=\"_ _7\"/>estissement<span class=\"_ _1\"/> \u00bb s'\u00e9l<span class=\"_ _1\"/>evait <span class=\"lscf ws118\">\u00e0 <span class=\"lsce ws10f\">130 millions</span></span><span class=\"ls1\"> <span class=\"lsce ws10f\">d'euros e<span class=\"_ _1\"/>n 2021<span class=\"lsd1 ws11a\">, </span></span></span></span></span></span>d<span class=\"lsd1 ws114\">ont 2 millions d\u2019euros <span class=\"lsd3 ws121\">\u00e9ta<span class=\"_ _1\"/>ient<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">des<span class=\"_ _1\"/> compl\u00e9ments de prix pa<span class=\"_ _1\"/>y\u00e9s pour d'autres a<span class=\"_ _1\"/>cquisitions historiques. </span></span></span></span>Fiberklaar <span class=\"lsd3 ws121\">et<span class=\"ls1 ws0\"> </span></span>Unifiber<span class=\"ls1 ws0\"> </span>Voir annexe 8.<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> </span>Control de BICS/TeleSign <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tenait jusqu'en f\u00e9vrie<span class=\"_ _1\"/>r 2021, 57,6 % des actions BICS/<span class=\"_ _1\"/>Tele<span class=\"lscf ws110\">Sign et 57,6 % de<span class=\"_ _1\"/>s droits de vo<span class=\"_ _1\"/>te \u00e0 l'assembl\u00e9e g\u00e9n\u00e9rale d<span class=\"_ _1\"/>es actionnaires </span>de BICS. Le Groupe <span class=\"_ _1\"/>a conclu qu'il c<span class=\"_ _1\"/>ontr\u00f4lait BICS/TeleSign gr\u00e2ce aux<span class=\"_ _1\"/> r\u00e8gles de prise de <span class=\"_ _1\"/>d\u00e9cision et aux proc\u00e9du<span class=\"_ _1\"/>res de blocage<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">pr\u00e9<span class=\"_ _13\"/>vue<span class=\"_ _13\"/>s dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e pa<span class=\"_ _13\"/>ct<span class=\"_ _13\"/>e </span></span>d'actionna<span class=\"_ _7\"/>ir<span class=\"_ _13\"/>es en<span class=\"_ _1\"/> vigueu<span class=\"_ _1\"/>r d\u00e8s le 1<span class=\"_ _1\"/><span class=\"lsce ws10f\">er janvier 2010. <span class=\"ls1 ws0\"> </span></span>Confo<span class=\"_ _1\"/>rm\u00e9ment \u00e0 l'<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> conclu l<span class=\"_ _1\"/>e 9 f\u00e9vri<span class=\"_ _1\"/>er 2021,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a acqu<span class=\"_ _1\"/>is le 23<span class=\"_ _1\"/> f\u00e9vrie<span class=\"_ _1\"/>r 2021 la<span class=\"_ _1\"/> participa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e 42,4 <span class=\"_ _1\"/>% d\u00e9tenue<span class=\"_ _1\"/> par<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">les act<span class=\"_ _13\"/>ionn<span class=\"_ _13\"/>air<span class=\"_ _13\"/>es<span class=\"_ _13\"/> </span></span>minoritaires de BICS/<span class=\"_ _1\"/>TeleSign (MTN 20 <span class=\"_ _1\"/>% et Swisscom 22,4 <span class=\"_ _1\"/>%) pour un montant tot<span class=\"_ _1\"/>al en esp\u00e8ces de<span class=\"ls1 ws0\"> <span class=\"lsd2\">2<span class=\"_ _1\"/>17 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R. Proxim<span class=\"_ _1\"/>us d\u00e9ti<span class=\"_ _1\"/>ent </span></span>d\u00e9sormais 100% de<span class=\"_ _1\"/>s actions. <span class=\"ls1 ws0\"> </span>Ces 217 millions d'eu<span class=\"_ _1\"/>ros sont pr\u00e9sent\u00e9s dan<span class=\"_ _1\"/>s le tableau des f<span class=\"_ _1\"/>lux de tr\u00e9sorerie en tan<span class=\"_ _1\"/>t que tr\u00e9sorerie uti<span class=\"_ _1\"/>lis\u00e9e pour les activ<span class=\"lsd3 ws118\">it\u00e9<span class=\"_ _1\"/>s de finan<span class=\"_ _7\"/>cement. <span class=\"fc17 ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-98-4": {
   "value": "Annexe 8.<span class=\"ls1 ws0\">3. Participation dans des co-</span><span class=\"ws12c\">en<span class=\"_ _1\"/>treprises <span class=\"_ _1\"/>et entrep<span class=\"_ _1\"/>rises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span></span>(EUR million)<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _147\"> </span><span class=\"ls101 ws16f\">2021</span> <span class=\"_ _be\"> </span><span class=\"ls101 ws16f\">2022</span> </span>Valeur<span class=\"_ _1\"/> comptabl<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> </span>34<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span><span class=\"ls10f ws16c\">43</span> </span>R\u00e9sulta<span class=\"_ _1\"/>t <span class=\"ls100 ws14e\">des </span>activit\u00e9s po<span class=\"_ _1\"/>ursuivi<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span>-<span class=\"lsff ws148\">10<span class=\"_ _77\"> </span></span>-<span class=\"ls100 ws14e\">20</span></span>Les participations dans l<span class=\"_ _1\"/>es <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">entrep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es</span> </span><span class=\"ws118\">et entrep<span class=\"_ _1\"/>rises as<span class=\"_ _1\"/>soci\u00e9es so<span class=\"_ _1\"/>nt les s<span class=\"_ _1\"/>uivantes<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span></span>Pays Pourcen<span class=\"_ _1\"/>tage d'int\u00e9r\u00eats Nom<span class=\"ls1 ws0\"> <span class=\"_ _14b\"> </span><span class=\"lsfb ws167\">Si\u00e8ge social<span class=\"_ _13\"/></span> </span>d'\u00e9tablissemed\u00e9tenus<span class=\"_ _13\"/> pa<span class=\"_ _13\"/>r le<span class=\"_ _13\"/> Gro<span class=\"_ _13\"/>upe<span class=\"ls1\"> </span>nt<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span></span>2022<span class=\"ls1 ws0\"> </span>Entrep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es a<span class=\"_ _13\"/>ssoc<span class=\"_ _13\"/>i\u00e9es<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgian Mobile ID SA/NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Mar<span class=\"_ _1\"/>kiesstraat 1<span class=\"ls1 ws0\"> </span>Belgique 15%<span class=\"ls1 ws0\"> </span>15%<span class=\"ls1 ws0\"> </span>1000 Brussel<span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 541.659.084<span class=\"ls1 ws0\"> </span>Synductis C<span class=\"_ _1\"/>V<span class=\"ls1 ws0\"> </span>Brusselsesteenweg 199<span class=\"ls1 ws0\"> </span>Belgique 17%<span class=\"ls1 ws0\"> </span>17%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 502.445.845<span class=\"ls1 ws0\"> </span>Experience @ work CVBA<span class=\"ls1 ws0\"> </span>Minderbroedersgang 12<span class=\"ls1 ws0\"> </span>Belgique 30%<span class=\"ls1 ws0\"> </span>30%<span class=\"ls1 ws0\"> </span>2800 Mechelen<span class=\"ls1 ws0\"> </span>VAT BE 627.8<span class=\"_ _13\"/>19.632<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Tessares SA/NV<span class=\"ls1 ws0\"> </span>Avenue Jean Monnet 1 <span class=\"ls1 ws0\"> </span>Belgique 23%<span class=\"ls1 ws0\"> </span>23%<span class=\"ls1 ws0\"> </span>1348 Ottignies<span class=\"ws0\">-</span><span class=\"ls111\">Lou<span class=\"_ _13\"/>vain<span class=\"_ _13\"/></span><span class=\"ws0\">-<span class=\"ls116 ws167\">la</span>-<span class=\"ls10f ws16c\">Neuve</span> </span>VAT BE 600.810.278<span class=\"ls1 ws0\"> </span>Co.station Belgium N<span class=\"_ _13\"/>V<span class=\"ws0\"> </span>Sinter-<span class=\"ls10f ws166\">Goedeleplein 5</span> Belgique 20%<span class=\"ls1 ws0\"> </span>20%<span class=\"ls1 ws0\"> </span>1000 Brussel<span class=\"ls1 ws0\"> </span>VAT BE 599<span class=\"_ _13\"/>,786,4<span class=\"_ _13\"/>34<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Fiberklaar Midco BV<span class=\"ws0\"> </span>Raymonde de Larochel<span class=\"_ _13\"/>aan 13<span class=\"ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9051 Sint<span class=\"ws0\">-Denijs<span class=\"_ _13\"/>-<span class=\"ls10f ws16c\">Westrem</span> </span>VAT BE 76<span class=\"_ _13\"/>0,489<span class=\"_ _13\"/>,106<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Fiberklaar BV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Raymonde de Larochel<span class=\"_ _13\"/>aan 13<span class=\"ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9051 Sint<span class=\"ws0\">-Denijs<span class=\"_ _13\"/>-<span class=\"ls10f ws16c\">Westrem</span> </span>VAT BE 76<span class=\"_ _13\"/>0,540<span class=\"_ _13\"/>,475<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>I.Leco NVKleinhoe<span class=\"_ _13\"/>fstraat 6<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 38%<span class=\"ls1 ws0\"> </span>38%<span class=\"ls1 ws0\"> </span>2440 Geel<span class=\"ls1 ws0\"> </span>VAT BE 471,<span class=\"_ _13\"/>967,356<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgian Parking Regist<span class=\"_ _13\"/>er NV<span class=\"ws0\"> </span>Kardinaal Merc<span class=\"_ _13\"/>ierl<span class=\"_ _13\"/>aan 1A<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>VAT BE 0778.406.687<span class=\"ls1 ws0\"> </span>Ads&amp;D<span class=\"_ _1\"/>ata<span class=\"ls1 ws0\"> </span>Harensesteenweg 226<span class=\"ls1 ws0\"> </span>Belgique 11%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>11%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1800 Vil<span class=\"_ _13\"/>voorde<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 0809.309.701<span class=\"ls1 ws0\"> </span>Glasf<span class=\"_ _1\"/>aser Ostb<span class=\"_ _1\"/>elgien<span class=\"ls1 ws0\"> </span>Kl\u00f6tzerb<span class=\"_ _13\"/>ahn 2<span class=\"_ _13\"/>4<span class=\"ls1 ws0\"> </span>Belgique -50%4700 Eupen<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>VAT BE 0791.811.295<span class=\"ls1 ws0\"> </span>Co<span class=\"ls1 ws0\">-<span class=\"lsfa ws149\">ent<span class=\"_ _13\"/>repri<span class=\"_ _13\"/>s<span class=\"_ _13\"/>es</span> </span>Unifiber Midco SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Waterl<span class=\"_ _13\"/>oo Offic<span class=\"_ _13\"/>e Pa<span class=\"_ _13\"/>rk<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>Dr\u00e8ve Richelle 161 D, Boite 20<span class=\"ls1 ws0\"> </span>1410 Wat<span class=\"_ _13\"/>erl<span class=\"_ _13\"/>oo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>0771.81<span class=\"_ _1\"/>4.647 RPR/RPM<span class=\"ls1 ws0\"> </span>Unifiber SA<span class=\"ws0\"> </span>Waterl<span class=\"_ _13\"/>oo Offic<span class=\"_ _13\"/>e Pa<span class=\"_ _13\"/>rk<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>Dr\u00e8ve Richelle 161 D, Boite 20<span class=\"ls1 ws0\"> </span>1410 Wat<span class=\"_ _13\"/>erl<span class=\"_ _13\"/>oo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>0771.870.3<span class=\"_ _1\"/>72 RPR/RPM<span class=\"ls1 ws0\"> </span>(1) Entit\u00e9 <span class=\"ls10f ws166\">cr\u00e9\u00e9e en 2022</span>(2) Influence significat<span class=\"_ _13\"/>ive car Proximus<span class=\"_ _13\"/> a un membre au sein du Co<span class=\"_ _13\"/>nseil d'admi<span class=\"_ _13\"/>nistrationFiberklaar a \u00e9t\u00e9 <span class=\"lsd4 ws128\">cocr\u00e9\u00e9e<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>en mars 20<span class=\"_ _1\"/>21 avec EQT Infrastructure<span class=\"_ _1\"/> pour acc\u00e9l\u00e9rer le d\u00e9ploiem<span class=\"_ _1\"/>ent de la fibre optique <span class=\"_ _1\"/>en Flandre. Fiberklaar t<span class=\"_ _1\"/>ravaille \u00e0 la conception, \u00e0 la cons<span class=\"_ _1\"/>truction, \u00e0 la <span class=\"_ _1\"/>maintenance et \u00e0 la mise<span class=\"_ _1\"/> \u00e0 niveau du r\u00e9seau d<span class=\"_ _1\"/>e fibre optique dan<span class=\"_ _1\"/>s toute la r\u00e9gion afin d'<span class=\"lsd3 ws121\">ac<span class=\"_ _1\"/>c\u00e9l<span class=\"lsd1 ws119\">\u00e9rer la connectivit\u00e9 </span></span>par fibre optique <span class=\"_ _1\"/>super rapide et stable en<span class=\"_ _1\"/> Flandre. L'objectif de<span class=\"_ _1\"/> Fiberklaar est de conne<span class=\"_ _1\"/>cter 1,5 million de fo<span class=\"_ _1\"/>yers et d'ent<span class=\"lsd3 ws118\">rep<span class=\"_ _1\"/>rises en <span class=\"_ _1\"/>Flandre d'<span class=\"_ _7\"/>ici </span>2028. Prox<span class=\"_ _1\"/>imus d\u00e9<span class=\"_ _1\"/>tient 49,66<span class=\"_ _1\"/>% de Fiberk<span class=\"_ _1\"/>laar<span class=\"ls1 ws0\">. <span class=\"lsd3 ws123\">La<span class=\"_ _1\"/> soci\u00e9t\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">est un<span class=\"_ _13\"/>e <span class=\"lsd4 ws94\">ent<span class=\"_ _13\"/>rep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>e ass<span class=\"_ _13\"/>oci\u00e9<span class=\"_ _13\"/>e </span></span></span>conform\u00e9m<span class=\"_ _1\"/>ent \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">la norme IAS 28.</span> </span></span></span>Unifiber a \u00e9t\u00e9 <span class=\"_ _13\"/><span class=\"lsd4 ws128\">cocr<span class=\"_ _13\"/>\u00e9\u00e9e<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">en juillet 2021 avec <span class=\"lsd5 ws94\">Eur<span class=\"_ _13\"/>of<span class=\"_ _13\"/><span class=\"lsd3 ws118\">iber pou<span class=\"_ _1\"/>r acc\u00e9l<span class=\"_ _1\"/>\u00e9rer la mis<span class=\"_ _1\"/>e en pla<span class=\"_ _1\"/>ce de la<span class=\"_ _1\"/> fibre en<span class=\"_ _1\"/> Wallo<span class=\"_ _1\"/>nie.<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">Unifiber travaille \u00e0 la con<span class=\"_ _1\"/>ception, \u00e0 la </span></span></span></span></span></span></span>construction, \u00e0 la mai<span class=\"_ _1\"/>ntenance et \u00e0 la mi<span class=\"_ _1\"/>se \u00e0 niveau du <span class=\"_ _1\"/>r\u00e9seau de <span class=\"lsd3 ws118\">fibre o<span class=\"_ _1\"/>ptique d<span class=\"_ _1\"/>ans tou<span class=\"_ _1\"/>te la r\u00e9g<span class=\"_ _1\"/>ion afi<span class=\"_ _1\"/>n d'acc<span class=\"_ _1\"/>\u00e9l\u00e9rer la<span class=\"_ _1\"/> connect<span class=\"_ _1\"/>ivit\u00e9 pa<span class=\"_ _1\"/>r fibre o<span class=\"_ _1\"/>ptique </span>super rapide et <span class=\"_ _1\"/>stable en Wallonie. L'objectif <span class=\"_ _1\"/>d'Unifiber est de conne<span class=\"_ _1\"/>cter 0,6 million de fo<span class=\"_ _1\"/>yers et d'entreprises en <span class=\"_ _1\"/>Wallonie<span class=\"ls1 ws0\"> </span><span class=\"ws113\">d'ici 2028. Proximus </span>d\u00e9tient 49,99% d'Unifi<span class=\"_ _13\"/>b<span class=\"lsd3 ws121\">er<span class=\"ws118\">. La<span class=\"_ _7\"/> s<span class=\"_ _13\"/>oci\u00e9t\u00e9<span class=\"_ _1\"/> est une<span class=\"ls1 ws0\"> </span><span class=\"ws121\">co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">entrep<span class=\"_ _1\"/>rise <span class=\"lsd1 ws114\">conform<span class=\"_ _1\"/>\u00e9ment \u00e0 la norme<span class=\"ls1 ws0\"> <span class=\"ls113 ws182\">IA<span class=\"_ _13\"/>S 28<span class=\"_ _13\"/>.</span> </span></span></span></span></span></span></span>En<span class=\"_ _13\"/> se<span class=\"_ _13\"/>pt<span class=\"_ _13\"/>em<span class=\"_ _13\"/>bre<span class=\"_ _13\"/> 20<span class=\"_ _13\"/>22<span class=\"_ _13\"/>, P<span class=\"_ _13\"/>r<span class=\"_ _13\"/>oxi<span class=\"_ _13\"/>mus<span class=\"_ _13\"/> a <span class=\"_ _13\"/><span class=\"lsd3 ws121\">cocr\u00e9\u00e9<span class=\"ls1 ws0\"> </span></span><span class=\"lscf\">\"Gla<span class=\"_ _1\"/>sfaser Ostbelgien\" ou G<span class=\"_ _1\"/>O Fiber, un partenariat pu<span class=\"_ _1\"/>blic<span class=\"ls1 ws0\">-</span>priv\u00e9 avec la Com<span class=\"_ _1\"/>munaut\u00e9 germanophone et </span>Ethias. Son objectif <span class=\"_ _1\"/>est de connecter la qua<span class=\"_ _1\"/>si<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">to<span class=\"_ _13\"/>ta<span class=\"lsd3 ws118\">lit\u00e9 des <span class=\"_ _1\"/>40.000 f<span class=\"_ _1\"/>oyers e<span class=\"_ _1\"/>t entrep<span class=\"_ _1\"/>rises de <span class=\"_ _1\"/>cette r\u00e9<span class=\"_ _1\"/>gion,<span class=\"_ _1\"/> y compri<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>s \"zon<span class=\"_ _1\"/>es blanche<span class=\"_ _1\"/>s\". </span></span></span>Proximus d\u00e9tient 49,96<span class=\"_ _1\"/>% de Glasfaser Ostbelgi<span class=\"_ _1\"/>en. L<span class=\"lsd3 ws118\">a soci\u00e9<span class=\"_ _1\"/>t\u00e9 est un<span class=\"_ _1\"/>e entrep<span class=\"_ _1\"/>rise <span class=\"lsdd ws11b\">associ\u00e9<span class=\"_ _13\"/><span class=\"ls1 ws0\">e <span class=\"lsda ws122\">conform<span class=\"_ _13\"/>\u00e9ment \u00e0</span> <span class=\"lsd5 ws129\">l<span class=\"_ _13\"/>a nor<span class=\"_ _13\"/>me<span class=\"_ _13\"/> IA<span class=\"_ _13\"/>S 28<span class=\"_ _13\"/>.</span> </span></span></span>Passifs<span class=\"_ _1\"/> \u00e9ventuel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et engag<span class=\"_ _1\"/>ements en rela<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>avec les co<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>ses et les <span class=\"ws121\">entrep<span class=\"_ _1\"/>rises as<span class=\"_ _1\"/>soci\u00e9es<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">du <span class=\"_ _1\"/>d\u00e9ploiement de la fib<span class=\"_ _1\"/>re<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">(Fiberklaar, Unifiber et </span></span></span></span></span></span>Glasfaser Ostbelgien) :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Impos\u00e9s aux entit\u00e9s dans<span class=\"_ _1\"/> la fibre<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _6\"> </span><span class=\"ff4d fs3e fc3 lsd3 ws118\">Apr\u00e8s la p<span class=\"_ _1\"/>\u00e9riode d<span class=\"_ _1\"/>e d\u00e9pl<span class=\"_ _1\"/>oiement, <span class=\"_ _1\"/>Fiberklaa<span class=\"_ _1\"/>r et Unif<span class=\"_ _1\"/>iber son<span class=\"_ _1\"/>t tenues<span class=\"_ _1\"/> de resp<span class=\"_ _1\"/>ecter l<span class=\"_ _1\"/>es ratio<span class=\"_ _1\"/>s c<span class=\"lsd1 ws119\">ibles dette nette/EBITDA </span></span>d\u00e9finis<span class=\"_ _1\"/> dans leu<span class=\"_ _7\"/>rs conventio<span class=\"_ _1\"/>ns d'a<span class=\"_ _1\"/>ctionna<span class=\"_ _1\"/>ires. L<span class=\"_ _1\"/>es liquid<span class=\"_ _1\"/>it\u00e9s <span class=\"_ _1\"/>disponib<span class=\"_ _1\"/>les doiv<span class=\"_ _1\"/>ent \u00eat<span class=\"_ _1\"/>re utili<span class=\"_ _1\"/>s\u00e9es p<span class=\"_ _1\"/>our att<span class=\"_ _1\"/>eindre <span class=\"_ _1\"/><span class=\"ls1\">c<span class=\"lsd4 ws94\">es o<span class=\"_ _13\"/>bje<span class=\"_ _13\"/>cti<span class=\"_ _13\"/>fs en<span class=\"_ _13\"/> </span></span>priorit\u00e9<span class=\"_ _1\"/> avan<span class=\"_ _1\"/>t toute d<span class=\"_ _1\"/>istribu<span class=\"_ _1\"/>tion au<span class=\"_ _7\"/>x actionnair<span class=\"_ _1\"/>es.\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">I</span>mpos\u00e9s aux actionnai<span class=\"_ _1\"/>res des entit\u00e9s dans la<span class=\"_ _1\"/> <span class=\"lse7 ws131\">fibre</span>o<span class=\"_ _14\"> </span><span class=\"ff4d lscf ws110\">Proximus a l'obligation con<span class=\"_ _1\"/>tractuelle de souteni<span class=\"_ _1\"/>r financi\u00e8rement les e<span class=\"_ _1\"/>ntit\u00e9s Fiberklaar et Unifibe<span class=\"_ _1\"/>r en acqu\u00e9rant un volume</span>pr\u00e9d\u00e9fini de connexion<span class=\"_ _1\"/>s en fibre optique pour<span class=\"_ _1\"/> les zones d\u00e9j\u00e0 d<span class=\"_ _1\"/>\u00e9ploy\u00e9es. Cela se fe<span class=\"_ _1\"/>ra par la migration c<span class=\"_ _1\"/>ompl\u00e8te de sa base de c<span class=\"lsd1 ws114\">lients et l'\u00e9limination progressive de son <span class=\"_ _1\"/>r\u00e9seau en cuivre dans le<span class=\"_ _1\"/>s ann\u00e9es suivant l'ach\u00e8vement du <span class=\"_ _1\"/>d\u00e9ploiement de la </span>fibre. Pour Glasfaser Os<span class=\"_ _1\"/>tbelgien, il n'y a pas<span class=\"_ _1\"/> de volume pr\u00e9d\u00e9fini,<span class=\"_ _1\"/> mais il y a toujours l<span class=\"_ _1\"/>'engagement de m<span class=\"_ _1\"/>igration.<span class=\"ls1 ws0\"> </span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd1 ws114\">Lors de la survenance <span class=\"lscf ws110\">d'un \"Flip O<span class=\"_ _1\"/>ver Event\" (tel que l'<span class=\"_ _1\"/>ach\u00e8vement du d\u00e9ploiemen<span class=\"_ _1\"/>t du r\u00e9seau sur un n<span class=\"_ _1\"/>ombre cible de </span></span>foyers, un<span class=\"_ _1\"/>e date<span class=\"_ _1\"/> pr\u00e9d\u00e9fin<span class=\"_ _1\"/>ie, etc<span class=\"_ _1\"/>.), les a<span class=\"_ _1\"/>ctionna<span class=\"_ _1\"/>ires de<span class=\"_ _1\"/>s entit\u00e9s<span class=\"_ _1\"/> fibre so<span class=\"_ _1\"/>nt oblig<span class=\"_ _1\"/>\u00e9s de tran<span class=\"_ _1\"/>sf\u00e9rer <span class=\"lscf\">un<span class=\"ls1 ws0\"> </span><span class=\"ws110\">nomb<span class=\"_ _1\"/>re minimum d'act<span class=\"_ _1\"/>ions</span></span>\u00e0 Proximus afin que<span class=\"_ _1\"/> cette derni\u00e8re o<span class=\"_ _1\"/>b<span class=\"lsd3 ws118\">tienne l<span class=\"_ _1\"/>e contr\u00f4le<span class=\"_ _1\"/> en aya<span class=\"_ _1\"/>nt la m<span class=\"_ _1\"/>ajorit\u00e9 de<span class=\"_ _1\"/> l'actio<span class=\"_ _1\"/>nnariat.<span class=\"_ _1\"/> Si n\u00e9ce<span class=\"_ _1\"/>ssaire, <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> </span>mani\u00e8re la plus lim<span class=\"_ _1\"/>it\u00e9e possible, des adapta<span class=\"_ _1\"/>tions pourraient \u00eatre app<span class=\"_ _1\"/>ort\u00e9es aux convention<span class=\"_ _1\"/>s d'actionnaires afin d'assurer l<span class=\"_ _1\"/>e contr\u00f4le \u00e0 Proximus apr\u00e8s Flip Ov<span class=\"_ _1\"/>er. Le changeme<span class=\"lsd3 ws118\">nt de co<span class=\"_ _1\"/>ntr\u00f4le l<span class=\"_ _1\"/>e plus p<span class=\"_ _1\"/>r\u00e9coce d<span class=\"_ _1\"/>evrait<span class=\"_ _1\"/> avoir lieu<span class=\"_ _1\"/> en 2<span class=\"_ _1\"/>028.<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _14\"> </span><span class=\"ff4d lscf ws110\">Au moment du </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws114\">Flip Ov<span class=\"_ _1\"/>er Event<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb<span class=\"lscf ws110\">, Proximus a l<span class=\"_ _1\"/>e droit d'acqu\u00e9rir l<span class=\"_ _1\"/>e nombre d'actions n<span class=\"_ _1\"/>\u00e9cessaires pour d\u00e9tenir au mo<span class=\"_ _1\"/>ins</span></span></span></span></span>50% plus une<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">ac<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et ju<span class=\"_ _1\"/>squ'\u00e0 75% moins u<span class=\"_ _1\"/>ne action de Glasfase<span class=\"_ _1\"/>r Ostbelgien. Elle dispo<span class=\"_ _1\"/>se \u00e9galement d'une option </span></span></span></span>d'achat lui permettant <span class=\"_ _1\"/>d'\u00e9tendre sa participation \u00e0 <span class=\"_ _1\"/>60% des actions <span class=\"_ _1\"/>de Fiberklaar Midco.<span class=\"ls1 ws0\"> </span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd1 ws114\">Fiberklaar et Unifiber maximiseront leur financement <span class=\"_ _1\"/>par la dette et les flux de <span class=\"_ _1\"/>tr\u00e9sorerie d'exploitation. Les actionnaires</span>compl\u00e9t<span class=\"ws110\">eront les besoin<span class=\"_ _1\"/>s de financement <span class=\"_ _1\"/>restants par une injection <span class=\"_ _1\"/>de capital, au prorata d<span class=\"_ _1\"/>e leur part.<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd3 ws118\">Toutes l<span class=\"_ _1\"/>es action<span class=\"_ _1\"/>s d\u00e9tenu<span class=\"_ _1\"/>es par Mi<span class=\"_ _1\"/>dco Unif<span class=\"_ _1\"/>iber et<span class=\"_ _1\"/> Midco<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">Fiberklaar da<span class=\"_ _1\"/>ns Unifiber et Fiberklaar sont mises en gage<span class=\"_ _1\"/> aupr\u00e8s</span></span></span>des banques dans l<span class=\"_ _1\"/>e cadre des acc<span class=\"_ _1\"/>ords de financement obtenu<span class=\"_ _1\"/>s par Unifiber et Fiberkl<span class=\"_ _1\"/>aar.<span class=\"ls1 ws0\"> </span>Les mouvements de<span class=\"_ _1\"/>s valeurs<span class=\"ls1 ws0\"> <span class=\"lsd2\">de p<span class=\"_ _1\"/>articipa<span class=\"_ _1\"/>tions so<span class=\"_ _1\"/>nt le<span class=\"_ _1\"/>s <span class=\"lsd1 ws119\">suivants :</span><span class=\"ls1\"> </span></span></span>(en milli<span class=\"_ _1\"/>ons EUR)<span class=\"_ _1\"/> <span class=\"_ _139\"> </span>Unifiber SA<span class=\"_ _1\"/> <span class=\"_ _7d\"> </span>Fibe<span class=\"_ _1\"/>rklaar BV<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"lsdd ws110\">Au<span class=\"_ _13\"/>tres<span class=\"_ _13\"/> as<span class=\"_ _13\"/>soci<span class=\"_ _13\"/>\u00e9s</span> <span class=\"_ _ba\"> </span><span class=\"ff50 lsce ws116\">Total</span><span class=\"ff50\"> </span></span>Vale<span class=\"_ _13\"/>ur co<span class=\"_ _13\"/>mpt<span class=\"_ _13\"/>able<span class=\"ls1 ws0\"> </span>Au 1 jan<span class=\"_ _7\"/>vier 2021<span class=\"_ _7\"/><span class=\"ls1 ws0\"> <span class=\"_ _190\"> </span>0 <span class=\"_ _1b\"> </span>0 <span class=\"_ _117\"> </span>4 <span class=\"_ _25\"> </span>4 </span>Placeme<span class=\"_ _1\"/>nts de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _19d\"> </span><span class=\"lsd3 ws121\">10</span> <span class=\"_ _53\"> </span><span class=\"lsd7 ws110\">30</span> <span class=\"_ _19e\"> </span><span class=\"lse2 ws127\">40</span> </span>B\u00e9n\u00e9fice de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span>-1<span class=\"_ _88\"> </span>-8<span class=\"_ _57\"> </span>-1<span class=\"_ _5b\"> </span>-<span class=\"lsd3 ws121\">10</span> </span>Au 31 d<span class=\"_ _1\"/>\u00e9cem<span class=\"_ _1\"/>bre 20<span class=\"_ _1\"/>21<span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>9 <span class=\"_ _54\"> </span></span>22<span class=\"ls1 ws0\"> <span class=\"_ _58\"> </span>3 <span class=\"_ _54\"> </span><span class=\"lsdf ws12e\">34</span> </span>Placeme<span class=\"_ _1\"/>nts de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _141\"> </span><span class=\"lsd7 ws110\">30</span> <span class=\"_ _83\"> </span>-1<span class=\"_ _88\"> </span><span class=\"ls11e ws130\">29</span> </span>B\u00e9n\u00e9fice de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span>-7<span class=\"_ _48\"> </span>-<span class=\"lsd3 ws121\">13</span> <span class=\"_ _1a0\"> </span>-<span class=\"ls11e ws130\">20</span> </span>Au 31 d<span class=\"_ _1\"/>\u00e9cem<span class=\"_ _1\"/>bre 20<span class=\"_ _1\"/>22<span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>2 <span class=\"_ _54\"> </span><span class=\"lsdf ws12e\">39</span> <span class=\"_ _54\"> </span>2 <span class=\"_ _54\"> </span><span class=\"lse0 ws10e\">43</span> </span>Annexe 8.4.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Acq<span class=\"_ _13\"/>uisitions et ventes de filiales, de co-</span>ent<span class=\"_ _1\"/>repris<span class=\"_ _1\"/>es et entreprises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Soci\u00e9t\u00e9s<span class=\"_ _13\"/> cr\u00e9\u00e9es en 2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Pr<span class=\"_ _13\"/>o<span class=\"_ _13\"/>xi<span class=\"_ _13\"/>mu<span class=\"_ _13\"/>s A<span class=\"_ _13\"/>DA<span class=\"ls1 ws0\"> </span>En mars 2022, Proximus a c<span class=\"_ _1\"/>r\u00e9\u00e9 la filiale \u00e0 100% Ada, un centr<span class=\"_ _1\"/>e d'innovation et d'expertise d\u00e9di\u00e9 \u00e0 l'intelligence artificiell<span class=\"lsd5 ws129\">e et \u00e0 l<span class=\"_ _13\"/>a <span class=\"lsd3 ws121\">cybers\u00e9c<span class=\"_ _1\"/>urit\u00e9. </span></span>L'entit<span class=\"_ _1\"/>\u00e9 a d\u00e9m<span class=\"_ _1\"/>arr\u00e9 se<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s en<span class=\"_ _1\"/> avril 20<span class=\"_ _1\"/>22. <span class=\"_ _1\"/>Proximus A<span class=\"_ _1\"/>da em<span class=\"_ _1\"/>ploya<span class=\"_ _1\"/>it enviro<span class=\"_ _1\"/>n 52<span class=\"_ _1\"/> experts <span class=\"_ _1\"/>en intel<span class=\"_ _1\"/>ligenc<span class=\"_ _1\"/>e artific<span class=\"_ _1\"/>ielle<span class=\"_ _1\"/> et en <span class=\"lscf ws113\">cyb<span class=\"_ _1\"/>ers\u00e9curit\u00e9 au 31 </span>d\u00e9cembre 2022.<span class=\"ls1 ws0\"> </span>Doktr<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le 1er j<span class=\"_ _1\"/>uillet 2<span class=\"_ _1\"/>022,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a tra<span class=\"_ _1\"/>nsf\u00e9r<span class=\"_ _1\"/>\u00e9 les ac<span class=\"_ _1\"/>tivit\u00e9s l<span class=\"_ _1\"/>i\u00e9es \u00e0 l<span class=\"_ _1\"/>'appl<span class=\"_ _1\"/>icati<span class=\"lsd1 ws114\">on Dokt<span class=\"_ _1\"/>r \u00e0 cette nouvelle soci\u00e9t\u00e9, Doktr SRL.<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">Do<span class=\"_ _1\"/>ktr vise<span class=\"_ _1\"/> \u00e0 deven<span class=\"_ _7\"/>i<span class=\"_ _13\"/>r un<span class=\"_ _1\"/>e partie </span></span></span>int\u00e9grant<span class=\"_ _1\"/>e de l'o<span class=\"_ _1\"/>ffre de <span class=\"_ _1\"/>soins de <span class=\"_ _1\"/>sant\u00e9, <span class=\"_ _1\"/>en facil<span class=\"_ _1\"/>itant le<span class=\"_ _1\"/>s consulta<span class=\"_ _1\"/>tions <span class=\"_ _1\"/>vid\u00e9o d<span class=\"_ _1\"/>e mani\u00e8<span class=\"_ _1\"/>re accessib<span class=\"_ _1\"/>le, s\u00e9cu<span class=\"_ _1\"/>ris\u00e9e et co<span class=\"_ _1\"/>nviviale<span class=\"_ _1\"/><span class=\"ls1 ws0\">. </span>Glasfaser Ostbelgien<span class=\"ls1 ws0\"> </span>Voir <span class=\"_ _13\"/>Annexe 8.<span class=\"_ _13\"/>3.<span class=\"ls1 ws0\"> </span>Acqu<span class=\"_ _13\"/>isit<span class=\"_ _13\"/>ions<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"ls121 ws185\">de 2022<span class=\"_ _13\"/></span> </span>BICS<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">3m Digital Networks Pvt Ltd</span> </span>BICS a acquis 100<span class=\"_ _1\"/>% des actions d<span class=\"lsd1 ws114\">e la <span class=\"lsd5 ws94\">plat<span class=\"_ _13\"/>e<span class=\"ls1 ws0\">-</span><span class=\"ws129\">fo<span class=\"_ _13\"/>rme<span class=\"_ _13\"/> de<span class=\"_ _13\"/> </span><span class=\"lsd4\">ser<span class=\"_ _13\"/>vic<span class=\"_ _13\"/>e de </span></span></span>communication (CPaaS), 3m<span class=\"_ _1\"/> Digital N<span class=\"_ _1\"/>etworks Pvt Ltd, un facilitat<span class=\"_ _1\"/>eur de communications internat<span class=\"_ _1\"/>ionales, par sa filiale s<span class=\"_ _1\"/>ingapourienne en pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 exclu<span class=\"lsd2 ws0\">sive<span class=\"_ _1\"/>. L'acqu<span class=\"_ _1\"/>isition<span class=\"_ _1\"/> <span class=\"lsd5 ws94\">\u00e9l<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>gi</span><span class=\"ls1\">t <span class=\"lsd3 ws118\">le portefeu<span class=\"_ _1\"/>ille de B<span class=\"_ _1\"/>ICS <span class=\"lscf ws110\">dans la g<span class=\"_ _1\"/>amme de </span></span></span></span>solution<span class=\"_ _1\"/>s de co<span class=\"_ _1\"/>mmun<span class=\"_ _1\"/>ication n<span class=\"_ _1\"/>ative<span class=\"_ _1\"/><span class=\"ls1\"> <span class=\"lscf ws118\">du</span> <span class=\"lsd1 ws11a\">cloud, <span class=\"lsd4 ws94\">cel<span class=\"_ _13\"/>a co<span class=\"_ _13\"/>mpren<span class=\"_ _13\"/>d</span></span> l<span class=\"lsd1 ws114\">a gestion vocale par I<span class=\"lse6 ws12f\">A, <span class=\"lscf ws110\">la messagerie multicanale</span></span></span> <span class=\"lsd1 ws114\">et d<span class=\"_ _1\"/>es services d'analyse avanc\u00e9s<span class=\"ls1 ws0\">.<span class=\"_ _1\"/> </span></span></span>R\u00e9sum\u00e9 des principaux postes du bilan, r\u00e9sultat<span class=\"ws110\">, capitaux propres de<span class=\"_ _1\"/>s entreprises associ\u00e9es et<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">entrepri<span class=\"_ _1\"/>ses <span class=\"lsd2 ws0\">signif<span class=\"_ _1\"/>icativ<span class=\"_ _1\"/>es :<span class=\"ls1\"> </span></span></span></span></span>Unifiber<span class=\"ls1 ws0\"> </span>Fiber<span class=\"_ _1\"/>klaar<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021202220212022Actifs non <span class=\"lscf ws118\">courants<span class=\"ls1 ws0\"> </span></span>3 54<span class=\"ls1 ws0\"> </span>27<span class=\"ls1 ws0\"> </span>223<span class=\"ls1 ws0\"> </span>Actifs co<span class=\"_ _1\"/>urants<span class=\"_ _1\"/><span class=\"ls1\"> </span>16<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>47<span class=\"ls1 ws0\"> </span>33<span class=\"ls1 ws0\"> </span>Tr\u00e9sorer<span class=\"_ _1\"/>ie et \u00e9quivalen<span class=\"_ _7\"/>ts<span class=\"_ _13\"/> de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _1a1\"> </span><span class=\"lsce ws116\">16</span></span>214632Total de l'actif<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> </span>74<span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> </span>CAPIT<span class=\"_ _13\"/>AUX<span class=\"ls1 ws0\"> </span>18<span class=\"ls1 ws0\"> </span>10<span class=\"ls1 ws0\"> </span>44<span class=\"ls1 ws0\"> </span>88<span class=\"ls1 ws0\"> </span>Dettes \u00e0 long terme<span class=\"ls1 ws0\"> </span>0 57<span class=\"ls1 ws0\"> </span>25<span class=\"ls1 ws0\"> </span>120<span class=\"ls1 ws0\"> </span>Dett<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>orta<span class=\"_ _13\"/>nt in<span class=\"_ _13\"/>t\u00e9r\u00ea<span class=\"_ _13\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span>0</span>5725120Dettes \u00e0<span class=\"_ _1\"/> <span class=\"lscf ws110\">court terme<span class=\"ls1 ws0\"> </span></span>1 18<span class=\"ls1 ws0\"> </span>5 48<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DES DE<span class=\"_ _1\"/>TTES ET D<span class=\"_ _1\"/>ES CAP<span class=\"_ _1\"/>ITAU<span class=\"_ _1\"/>X<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> </span>74<span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> </span>Chiffr<span class=\"_ _13\"/>e d'affa<span class=\"_ _13\"/>ires ne<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>0 0 0 1 Amortissements<span class=\"ls1 ws0\"> <span class=\"_ _1a2\"> </span>0</span>001Charges d'int\u00e9r\u00eats sur in<span class=\"_ _1\"/>struments financiers au<span class=\"_ _1\"/> co\u00fbt amorti<span class=\"ls1 ws0\"> <span class=\"_ _1a3\"> </span>0</span>-5-7-4B\u00e9n<span class=\"_ _13\"/>\u00e9fi<span class=\"_ _13\"/>ce o<span class=\"_ _13\"/>u pert<span class=\"_ _13\"/>e des<span class=\"_ _13\"/> act<span class=\"_ _13\"/>ivit<span class=\"_ _13\"/>\u00e9s <span class=\"lscf ws118\">poursuivies<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span>-2</span></span>-8-<span class=\"lsce ws116\">16</span>-<span class=\"lsce ws116\">16</span>R\u00e9sultat global total<span class=\"ls1 ws0\"> </span>-2 -8 -<span class=\"lsce ws116\">16</span> -<span class=\"lsce ws116\">16</span> % de pa<span class=\"_ _1\"/>rticipa<span class=\"_ _1\"/>tion<span class=\"ls1\"> <span class=\"_ _1a4\"> </span><span class=\"lsce ws116\">50%</span></span>50%50%50%Part d\u00e9tenue dans<span class=\"_ _1\"/> les capitaux propres<span class=\"ls1 ws0\"> <span class=\"_ _1a5\"> </span>9</span>52244Har<span class=\"_ _13\"/>monis<span class=\"_ _13\"/>at<span class=\"_ _13\"/>ion e<span class=\"_ _13\"/>t retr<span class=\"_ _13\"/>ait<span class=\"ls1 ws0\"> <span class=\"_ _130\"> </span>0</span>-30-5Valeur comptable<span class=\"ls1 ws0\"> </span>9 2 22<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Acquis<span class=\"_ _13\"/>itions de 2021<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Mobile Vikings <span class=\"ls1 ws0\"> </span>Suite<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">\u00e0 la <span class=\"_ _1\"/>d\u00e9cision positive de l<span class=\"_ _1\"/>'autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence en juin 2021, le<span class=\"_ _1\"/> Groupe a acquis<span class=\"_ _1\"/> en juin 2021 une p<span class=\"_ _1\"/>articipation <span class=\"lsce ws10f\">de 100% dans </span></span></span>Mobile Vikings NV po<span class=\"_ _1\"/>ur un montant de<span class=\"_ _1\"/> 128 millions d'euros, n<span class=\"_ _1\"/>et de la tr\u00e9sorerie a<span class=\"_ _1\"/>cquise. <span class=\"ls1 ws0\"> </span> <span class=\"lscf ws110\">L'allocation du prix d'a<span class=\"_ _1\"/>cquisition a conduit \u00e0 la <span class=\"_ _1\"/>comptabilisation, \u00e0 leur jus<span class=\"_ _1\"/>te valeur \u00e0 la date d'a<span class=\"_ _1\"/>cquisition, d'actifs non<span class=\"ls1 ws0\"> </span><span class=\"ws113\">couran<span class=\"_ _1\"/>ts constitu\u00e9s de la </span></span>client\u00e8le et de la ma<span class=\"_ _1\"/>rque pour un mo<span class=\"_ _1\"/>ntant de 27 millions d'eu<span class=\"_ _1\"/>ros. La valeur comp<span class=\"_ _1\"/>table des autres actifs<span class=\"ls1 ws0\"> </span>acq<span class=\"_ _1\"/>uis et des passifs a<span class=\"_ _1\"/>ssum\u00e9s correspond \u00e0 leur juste valeur \u00e0 la da<span class=\"_ _1\"/>te d'acquisition. <span class=\"ls1 ws0\"> </span>En cons\u00e9quence, le Groupe a r<span class=\"_ _1\"/>econnu un goodwill de 114 m<span class=\"_ _1\"/>illions d'euros. <span class=\"ls1 ws0\"> </span>La juste valeur des actifs et passifs<span class=\"_ _1\"/> identifiables de Mobile Vikings \u00e0 la date d'ac<span class=\"_ _1\"/>quisition <span class=\"lsd1 ws114\">se d\u00e9taille comme suit (en millions d'euros) :<span class=\"ls1 ws0\"> </span></span>Juste valeur reconnue \u00e0 l'acquis<span class=\"_ _1\"/>ition<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Immobilisations incorpo<span class=\"_ _1\"/>relles avec dur\u00e9e de vie li<span class=\"_ _1\"/>mit\u00e9e<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>Actifs d'imp\u00f4ts diff\u00e9r\u00e9s<span class=\"ls1 ws0\"> </span>1 Cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>6 Placemen<span class=\"_ _1\"/>ts de tr\u00e9sor<span class=\"_ _1\"/>erie, tr\u00e9sor<span class=\"_ _1\"/>erie et <span class=\"lscf ws110\">\u00e9quivalents de tr\u00e9<span class=\"_ _1\"/>sorerie<span class=\"ls1 ws0\"> </span></span>24<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DE L'A<span class=\"_ _1\"/>CTIF<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>63<span class=\"ls1 ws0\"> </span>Imp\u00f4ts diff\u00e9r\u00e9s et late<span class=\"_ _1\"/>nces fiscales passive<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span>-7 Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> </span>-<span class=\"lsce ws116\">15</span> Dettes f<span class=\"_ _1\"/>iscales<span class=\"ls1 ws0\"> </span>-1 Autres dettes \u00e0 cou<span class=\"_ _1\"/>rt terme et aut<span class=\"_ _1\"/>res montants \u00e0 payer<span class=\"ls1 ws0\"> </span>-2 Total de<span class=\"_ _1\"/>s int\u00e9r\u00eats<span class=\"_ _1\"/> minor<span class=\"_ _1\"/>itaires et<span class=\"_ _1\"/> dette<span class=\"_ _1\"/>s<span class=\"ls1\"> </span>-<span class=\"lsce ws116\">24</span> Actif net acquis<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Prix d'acquisition<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Goodwill provenant de l'acquisiti<span class=\"_ _13\"/>on<span class=\"ls1 ws0\"> </span>114<span class=\"ls1 ws0\"> </span>Prix d'achat pay\u00e9<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Tr\u00e9sorerie nette acqu<span class=\"_ _1\"/>ise de la filiale (apr\u00e8s d\u00e9du<span class=\"_ _1\"/>ction de l'emprunt)<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>Mouvemen<span class=\"_ _1\"/>t net de tr<span class=\"_ _1\"/>\u00e9sorerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>128<span class=\"ls1 ws0\"> </span>La tr\u00e9<span class=\"_ _13\"/>sor<span class=\"_ _13\"/>eri<span class=\"_ _13\"/>e ver<span class=\"_ _13\"/>s\u00e9e<span class=\"_ _13\"/> pour<span class=\"_ _13\"/> <span class=\"lsd3 ws118\">l'acqu<span class=\"_ _1\"/>isition de <span class=\"_ _1\"/>soci\u00e9t<span class=\"_ _1\"/>\u00e9s consol<span class=\"_ _1\"/>id\u00e9es ne<span class=\"_ _1\"/>tte de l<span class=\"_ _1\"/>a tr\u00e9sor<span class=\"_ _1\"/>erie acqu<span class=\"_ _1\"/>ise \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">Cash pay<span class=\"_ _1\"/>\u00e9 pour l\u2019acqui<span class=\"_ _1\"/>sition d\u2019entreprises <span class=\"lsd1 ws11a\">consolid\u00e9es </span></span></span>\u00bb <span class=\"lscf ws110\">dans le tableau de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie pr\u00e9sent\u00e9e dans \u00ab<span class=\"_ _1\"/> Cash<span class=\"ls1 ws0\">-<span class=\"lsd2\">flow <span class=\"_ _1\"/>nets de<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s d'inv<span class=\"_ _7\"/>estissement<span class=\"_ _1\"/> \u00bb s'\u00e9l<span class=\"_ _1\"/>evait <span class=\"lscf ws118\">\u00e0 <span class=\"lsce ws10f\">130 millions</span></span><span class=\"ls1\"> <span class=\"lsce ws10f\">d'euros e<span class=\"_ _1\"/>n 2021<span class=\"lsd1 ws11a\">, </span></span></span></span></span></span>d<span class=\"lsd1 ws114\">ont 2 millions d\u2019euros <span class=\"lsd3 ws121\">\u00e9ta<span class=\"_ _1\"/>ient<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">des<span class=\"_ _1\"/> compl\u00e9ments de prix pa<span class=\"_ _1\"/>y\u00e9s pour d'autres a<span class=\"_ _1\"/>cquisitions historiques. </span></span></span></span>Fiberklaar <span class=\"lsd3 ws121\">et<span class=\"ls1 ws0\"> </span></span>Unifiber<span class=\"ls1 ws0\"> </span>Voir annexe 8.<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> </span>Control de BICS/TeleSign <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tenait jusqu'en f\u00e9vrie<span class=\"_ _1\"/>r 2021, 57,6 % des actions BICS/<span class=\"_ _1\"/>Tele<span class=\"lscf ws110\">Sign et 57,6 % de<span class=\"_ _1\"/>s droits de vo<span class=\"_ _1\"/>te \u00e0 l'assembl\u00e9e g\u00e9n\u00e9rale d<span class=\"_ _1\"/>es actionnaires </span>de BICS. Le Groupe <span class=\"_ _1\"/>a conclu qu'il c<span class=\"_ _1\"/>ontr\u00f4lait BICS/TeleSign gr\u00e2ce aux<span class=\"_ _1\"/> r\u00e8gles de prise de <span class=\"_ _1\"/>d\u00e9cision et aux proc\u00e9du<span class=\"_ _1\"/>res de blocage<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">pr\u00e9<span class=\"_ _13\"/>vue<span class=\"_ _13\"/>s dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e pa<span class=\"_ _13\"/>ct<span class=\"_ _13\"/>e </span></span>d'actionna<span class=\"_ _7\"/>ir<span class=\"_ _13\"/>es en<span class=\"_ _1\"/> vigueu<span class=\"_ _1\"/>r d\u00e8s le 1<span class=\"_ _1\"/><span class=\"lsce ws10f\">er janvier 2010. <span class=\"ls1 ws0\"> </span></span>Confo<span class=\"_ _1\"/>rm\u00e9ment \u00e0 l'<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> conclu l<span class=\"_ _1\"/>e 9 f\u00e9vri<span class=\"_ _1\"/>er 2021,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a acqu<span class=\"_ _1\"/>is le 23<span class=\"_ _1\"/> f\u00e9vrie<span class=\"_ _1\"/>r 2021 la<span class=\"_ _1\"/> participa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e 42,4 <span class=\"_ _1\"/>% d\u00e9tenue<span class=\"_ _1\"/> par<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">les act<span class=\"_ _13\"/>ionn<span class=\"_ _13\"/>air<span class=\"_ _13\"/>es<span class=\"_ _13\"/> </span></span>minoritaires de BICS/<span class=\"_ _1\"/>TeleSign (MTN 20 <span class=\"_ _1\"/>% et Swisscom 22,4 <span class=\"_ _1\"/>%) pour un montant tot<span class=\"_ _1\"/>al en esp\u00e8ces de<span class=\"ls1 ws0\"> <span class=\"lsd2\">2<span class=\"_ _1\"/>17 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R. Proxim<span class=\"_ _1\"/>us d\u00e9ti<span class=\"_ _1\"/>ent </span></span>d\u00e9sormais 100% de<span class=\"_ _1\"/>s actions. <span class=\"ls1 ws0\"> </span>Ces 217 millions d'eu<span class=\"_ _1\"/>ros sont pr\u00e9sent\u00e9s dan<span class=\"_ _1\"/>s le tableau des f<span class=\"_ _1\"/>lux de tr\u00e9sorerie en tan<span class=\"_ _1\"/>t que tr\u00e9sorerie uti<span class=\"_ _1\"/>lis\u00e9e pour les activ<span class=\"lsd3 ws118\">it\u00e9<span class=\"_ _1\"/>s de finan<span class=\"_ _7\"/>cement. <span class=\"fc17 ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-98-5": {
   "value": "Annexe 8.<span class=\"ls1 ws0\">3. Participation dans des co-</span><span class=\"ws12c\">en<span class=\"_ _1\"/>treprises <span class=\"_ _1\"/>et entrep<span class=\"_ _1\"/>rises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span></span>(EUR million)<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _147\"> </span><span class=\"ls101 ws16f\">2021</span> <span class=\"_ _be\"> </span><span class=\"ls101 ws16f\">2022</span> </span>Valeur<span class=\"_ _1\"/> comptabl<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> </span>34<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span><span class=\"ls10f ws16c\">43</span> </span>R\u00e9sulta<span class=\"_ _1\"/>t <span class=\"ls100 ws14e\">des </span>activit\u00e9s po<span class=\"_ _1\"/>ursuivi<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span>-<span class=\"lsff ws148\">10<span class=\"_ _77\"> </span></span>-<span class=\"ls100 ws14e\">20</span></span>Les participations dans l<span class=\"_ _1\"/>es <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">entrep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es</span> </span><span class=\"ws118\">et entrep<span class=\"_ _1\"/>rises as<span class=\"_ _1\"/>soci\u00e9es so<span class=\"_ _1\"/>nt les s<span class=\"_ _1\"/>uivantes<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span></span>Pays Pourcen<span class=\"_ _1\"/>tage d'int\u00e9r\u00eats Nom<span class=\"ls1 ws0\"> <span class=\"_ _14b\"> </span><span class=\"lsfb ws167\">Si\u00e8ge social<span class=\"_ _13\"/></span> </span>d'\u00e9tablissemed\u00e9tenus<span class=\"_ _13\"/> pa<span class=\"_ _13\"/>r le<span class=\"_ _13\"/> Gro<span class=\"_ _13\"/>upe<span class=\"ls1\"> </span>nt<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span></span>2022<span class=\"ls1 ws0\"> </span>Entrep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es a<span class=\"_ _13\"/>ssoc<span class=\"_ _13\"/>i\u00e9es<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgian Mobile ID SA/NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Mar<span class=\"_ _1\"/>kiesstraat 1<span class=\"ls1 ws0\"> </span>Belgique 15%<span class=\"ls1 ws0\"> </span>15%<span class=\"ls1 ws0\"> </span>1000 Brussel<span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 541.659.084<span class=\"ls1 ws0\"> </span>Synductis C<span class=\"_ _1\"/>V<span class=\"ls1 ws0\"> </span>Brusselsesteenweg 199<span class=\"ls1 ws0\"> </span>Belgique 17%<span class=\"ls1 ws0\"> </span>17%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 502.445.845<span class=\"ls1 ws0\"> </span>Experience @ work CVBA<span class=\"ls1 ws0\"> </span>Minderbroedersgang 12<span class=\"ls1 ws0\"> </span>Belgique 30%<span class=\"ls1 ws0\"> </span>30%<span class=\"ls1 ws0\"> </span>2800 Mechelen<span class=\"ls1 ws0\"> </span>VAT BE 627.8<span class=\"_ _13\"/>19.632<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Tessares SA/NV<span class=\"ls1 ws0\"> </span>Avenue Jean Monnet 1 <span class=\"ls1 ws0\"> </span>Belgique 23%<span class=\"ls1 ws0\"> </span>23%<span class=\"ls1 ws0\"> </span>1348 Ottignies<span class=\"ws0\">-</span><span class=\"ls111\">Lou<span class=\"_ _13\"/>vain<span class=\"_ _13\"/></span><span class=\"ws0\">-<span class=\"ls116 ws167\">la</span>-<span class=\"ls10f ws16c\">Neuve</span> </span>VAT BE 600.810.278<span class=\"ls1 ws0\"> </span>Co.station Belgium N<span class=\"_ _13\"/>V<span class=\"ws0\"> </span>Sinter-<span class=\"ls10f ws166\">Goedeleplein 5</span> Belgique 20%<span class=\"ls1 ws0\"> </span>20%<span class=\"ls1 ws0\"> </span>1000 Brussel<span class=\"ls1 ws0\"> </span>VAT BE 599<span class=\"_ _13\"/>,786,4<span class=\"_ _13\"/>34<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Fiberklaar Midco BV<span class=\"ws0\"> </span>Raymonde de Larochel<span class=\"_ _13\"/>aan 13<span class=\"ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9051 Sint<span class=\"ws0\">-Denijs<span class=\"_ _13\"/>-<span class=\"ls10f ws16c\">Westrem</span> </span>VAT BE 76<span class=\"_ _13\"/>0,489<span class=\"_ _13\"/>,106<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Fiberklaar BV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Raymonde de Larochel<span class=\"_ _13\"/>aan 13<span class=\"ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9051 Sint<span class=\"ws0\">-Denijs<span class=\"_ _13\"/>-<span class=\"ls10f ws16c\">Westrem</span> </span>VAT BE 76<span class=\"_ _13\"/>0,540<span class=\"_ _13\"/>,475<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>I.Leco NVKleinhoe<span class=\"_ _13\"/>fstraat 6<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 38%<span class=\"ls1 ws0\"> </span>38%<span class=\"ls1 ws0\"> </span>2440 Geel<span class=\"ls1 ws0\"> </span>VAT BE 471,<span class=\"_ _13\"/>967,356<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgian Parking Regist<span class=\"_ _13\"/>er NV<span class=\"ws0\"> </span>Kardinaal Merc<span class=\"_ _13\"/>ierl<span class=\"_ _13\"/>aan 1A<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>VAT BE 0778.406.687<span class=\"ls1 ws0\"> </span>Ads&amp;D<span class=\"_ _1\"/>ata<span class=\"ls1 ws0\"> </span>Harensesteenweg 226<span class=\"ls1 ws0\"> </span>Belgique 11%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>11%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1800 Vil<span class=\"_ _13\"/>voorde<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 0809.309.701<span class=\"ls1 ws0\"> </span>Glasf<span class=\"_ _1\"/>aser Ostb<span class=\"_ _1\"/>elgien<span class=\"ls1 ws0\"> </span>Kl\u00f6tzerb<span class=\"_ _13\"/>ahn 2<span class=\"_ _13\"/>4<span class=\"ls1 ws0\"> </span>Belgique -50%4700 Eupen<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>VAT BE 0791.811.295<span class=\"ls1 ws0\"> </span>Co<span class=\"ls1 ws0\">-<span class=\"lsfa ws149\">ent<span class=\"_ _13\"/>repri<span class=\"_ _13\"/>s<span class=\"_ _13\"/>es</span> </span>Unifiber Midco SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Waterl<span class=\"_ _13\"/>oo Offic<span class=\"_ _13\"/>e Pa<span class=\"_ _13\"/>rk<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>Dr\u00e8ve Richelle 161 D, Boite 20<span class=\"ls1 ws0\"> </span>1410 Wat<span class=\"_ _13\"/>erl<span class=\"_ _13\"/>oo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>0771.81<span class=\"_ _1\"/>4.647 RPR/RPM<span class=\"ls1 ws0\"> </span>Unifiber SA<span class=\"ws0\"> </span>Waterl<span class=\"_ _13\"/>oo Offic<span class=\"_ _13\"/>e Pa<span class=\"_ _13\"/>rk<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>Dr\u00e8ve Richelle 161 D, Boite 20<span class=\"ls1 ws0\"> </span>1410 Wat<span class=\"_ _13\"/>erl<span class=\"_ _13\"/>oo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>0771.870.3<span class=\"_ _1\"/>72 RPR/RPM<span class=\"ls1 ws0\"> </span>(1) Entit\u00e9 <span class=\"ls10f ws166\">cr\u00e9\u00e9e en 2022</span>(2) Influence significat<span class=\"_ _13\"/>ive car Proximus<span class=\"_ _13\"/> a un membre au sein du Co<span class=\"_ _13\"/>nseil d'admi<span class=\"_ _13\"/>nistrationFiberklaar a \u00e9t\u00e9 <span class=\"lsd4 ws128\">cocr\u00e9\u00e9e<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>en mars 20<span class=\"_ _1\"/>21 avec EQT Infrastructure<span class=\"_ _1\"/> pour acc\u00e9l\u00e9rer le d\u00e9ploiem<span class=\"_ _1\"/>ent de la fibre optique <span class=\"_ _1\"/>en Flandre. Fiberklaar t<span class=\"_ _1\"/>ravaille \u00e0 la conception, \u00e0 la cons<span class=\"_ _1\"/>truction, \u00e0 la <span class=\"_ _1\"/>maintenance et \u00e0 la mise<span class=\"_ _1\"/> \u00e0 niveau du r\u00e9seau d<span class=\"_ _1\"/>e fibre optique dan<span class=\"_ _1\"/>s toute la r\u00e9gion afin d'<span class=\"lsd3 ws121\">ac<span class=\"_ _1\"/>c\u00e9l<span class=\"lsd1 ws119\">\u00e9rer la connectivit\u00e9 </span></span>par fibre optique <span class=\"_ _1\"/>super rapide et stable en<span class=\"_ _1\"/> Flandre. L'objectif de<span class=\"_ _1\"/> Fiberklaar est de conne<span class=\"_ _1\"/>cter 1,5 million de fo<span class=\"_ _1\"/>yers et d'ent<span class=\"lsd3 ws118\">rep<span class=\"_ _1\"/>rises en <span class=\"_ _1\"/>Flandre d'<span class=\"_ _7\"/>ici </span>2028. Prox<span class=\"_ _1\"/>imus d\u00e9<span class=\"_ _1\"/>tient 49,66<span class=\"_ _1\"/>% de Fiberk<span class=\"_ _1\"/>laar<span class=\"ls1 ws0\">. <span class=\"lsd3 ws123\">La<span class=\"_ _1\"/> soci\u00e9t\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">est un<span class=\"_ _13\"/>e <span class=\"lsd4 ws94\">ent<span class=\"_ _13\"/>rep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>e ass<span class=\"_ _13\"/>oci\u00e9<span class=\"_ _13\"/>e </span></span></span>conform\u00e9m<span class=\"_ _1\"/>ent \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">la norme IAS 28.</span> </span></span></span>Unifiber a \u00e9t\u00e9 <span class=\"_ _13\"/><span class=\"lsd4 ws128\">cocr<span class=\"_ _13\"/>\u00e9\u00e9e<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">en juillet 2021 avec <span class=\"lsd5 ws94\">Eur<span class=\"_ _13\"/>of<span class=\"_ _13\"/><span class=\"lsd3 ws118\">iber pou<span class=\"_ _1\"/>r acc\u00e9l<span class=\"_ _1\"/>\u00e9rer la mis<span class=\"_ _1\"/>e en pla<span class=\"_ _1\"/>ce de la<span class=\"_ _1\"/> fibre en<span class=\"_ _1\"/> Wallo<span class=\"_ _1\"/>nie.<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">Unifiber travaille \u00e0 la con<span class=\"_ _1\"/>ception, \u00e0 la </span></span></span></span></span></span></span>construction, \u00e0 la mai<span class=\"_ _1\"/>ntenance et \u00e0 la mi<span class=\"_ _1\"/>se \u00e0 niveau du <span class=\"_ _1\"/>r\u00e9seau de <span class=\"lsd3 ws118\">fibre o<span class=\"_ _1\"/>ptique d<span class=\"_ _1\"/>ans tou<span class=\"_ _1\"/>te la r\u00e9g<span class=\"_ _1\"/>ion afi<span class=\"_ _1\"/>n d'acc<span class=\"_ _1\"/>\u00e9l\u00e9rer la<span class=\"_ _1\"/> connect<span class=\"_ _1\"/>ivit\u00e9 pa<span class=\"_ _1\"/>r fibre o<span class=\"_ _1\"/>ptique </span>super rapide et <span class=\"_ _1\"/>stable en Wallonie. L'objectif <span class=\"_ _1\"/>d'Unifiber est de conne<span class=\"_ _1\"/>cter 0,6 million de fo<span class=\"_ _1\"/>yers et d'entreprises en <span class=\"_ _1\"/>Wallonie<span class=\"ls1 ws0\"> </span><span class=\"ws113\">d'ici 2028. Proximus </span>d\u00e9tient 49,99% d'Unifi<span class=\"_ _13\"/>b<span class=\"lsd3 ws121\">er<span class=\"ws118\">. La<span class=\"_ _7\"/> s<span class=\"_ _13\"/>oci\u00e9t\u00e9<span class=\"_ _1\"/> est une<span class=\"ls1 ws0\"> </span><span class=\"ws121\">co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">entrep<span class=\"_ _1\"/>rise <span class=\"lsd1 ws114\">conform<span class=\"_ _1\"/>\u00e9ment \u00e0 la norme<span class=\"ls1 ws0\"> <span class=\"ls113 ws182\">IA<span class=\"_ _13\"/>S 28<span class=\"_ _13\"/>.</span> </span></span></span></span></span></span></span>En<span class=\"_ _13\"/> se<span class=\"_ _13\"/>pt<span class=\"_ _13\"/>em<span class=\"_ _13\"/>bre<span class=\"_ _13\"/> 20<span class=\"_ _13\"/>22<span class=\"_ _13\"/>, P<span class=\"_ _13\"/>r<span class=\"_ _13\"/>oxi<span class=\"_ _13\"/>mus<span class=\"_ _13\"/> a <span class=\"_ _13\"/><span class=\"lsd3 ws121\">cocr\u00e9\u00e9<span class=\"ls1 ws0\"> </span></span><span class=\"lscf\">\"Gla<span class=\"_ _1\"/>sfaser Ostbelgien\" ou G<span class=\"_ _1\"/>O Fiber, un partenariat pu<span class=\"_ _1\"/>blic<span class=\"ls1 ws0\">-</span>priv\u00e9 avec la Com<span class=\"_ _1\"/>munaut\u00e9 germanophone et </span>Ethias. Son objectif <span class=\"_ _1\"/>est de connecter la qua<span class=\"_ _1\"/>si<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">to<span class=\"_ _13\"/>ta<span class=\"lsd3 ws118\">lit\u00e9 des <span class=\"_ _1\"/>40.000 f<span class=\"_ _1\"/>oyers e<span class=\"_ _1\"/>t entrep<span class=\"_ _1\"/>rises de <span class=\"_ _1\"/>cette r\u00e9<span class=\"_ _1\"/>gion,<span class=\"_ _1\"/> y compri<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>s \"zon<span class=\"_ _1\"/>es blanche<span class=\"_ _1\"/>s\". </span></span></span>Proximus d\u00e9tient 49,96<span class=\"_ _1\"/>% de Glasfaser Ostbelgi<span class=\"_ _1\"/>en. L<span class=\"lsd3 ws118\">a soci\u00e9<span class=\"_ _1\"/>t\u00e9 est un<span class=\"_ _1\"/>e entrep<span class=\"_ _1\"/>rise <span class=\"lsdd ws11b\">associ\u00e9<span class=\"_ _13\"/><span class=\"ls1 ws0\">e <span class=\"lsda ws122\">conform<span class=\"_ _13\"/>\u00e9ment \u00e0</span> <span class=\"lsd5 ws129\">l<span class=\"_ _13\"/>a nor<span class=\"_ _13\"/>me<span class=\"_ _13\"/> IA<span class=\"_ _13\"/>S 28<span class=\"_ _13\"/>.</span> </span></span></span>Passifs<span class=\"_ _1\"/> \u00e9ventuel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et engag<span class=\"_ _1\"/>ements en rela<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>avec les co<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>ses et les <span class=\"ws121\">entrep<span class=\"_ _1\"/>rises as<span class=\"_ _1\"/>soci\u00e9es<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">du <span class=\"_ _1\"/>d\u00e9ploiement de la fib<span class=\"_ _1\"/>re<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">(Fiberklaar, Unifiber et </span></span></span></span></span></span>Glasfaser Ostbelgien) :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Impos\u00e9s aux entit\u00e9s dans<span class=\"_ _1\"/> la fibre<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _6\"> </span><span class=\"ff4d fs3e fc3 lsd3 ws118\">Apr\u00e8s la p<span class=\"_ _1\"/>\u00e9riode d<span class=\"_ _1\"/>e d\u00e9pl<span class=\"_ _1\"/>oiement, <span class=\"_ _1\"/>Fiberklaa<span class=\"_ _1\"/>r et Unif<span class=\"_ _1\"/>iber son<span class=\"_ _1\"/>t tenues<span class=\"_ _1\"/> de resp<span class=\"_ _1\"/>ecter l<span class=\"_ _1\"/>es ratio<span class=\"_ _1\"/>s c<span class=\"lsd1 ws119\">ibles dette nette/EBITDA </span></span>d\u00e9finis<span class=\"_ _1\"/> dans leu<span class=\"_ _7\"/>rs conventio<span class=\"_ _1\"/>ns d'a<span class=\"_ _1\"/>ctionna<span class=\"_ _1\"/>ires. L<span class=\"_ _1\"/>es liquid<span class=\"_ _1\"/>it\u00e9s <span class=\"_ _1\"/>disponib<span class=\"_ _1\"/>les doiv<span class=\"_ _1\"/>ent \u00eat<span class=\"_ _1\"/>re utili<span class=\"_ _1\"/>s\u00e9es p<span class=\"_ _1\"/>our att<span class=\"_ _1\"/>eindre <span class=\"_ _1\"/><span class=\"ls1\">c<span class=\"lsd4 ws94\">es o<span class=\"_ _13\"/>bje<span class=\"_ _13\"/>cti<span class=\"_ _13\"/>fs en<span class=\"_ _13\"/> </span></span>priorit\u00e9<span class=\"_ _1\"/> avan<span class=\"_ _1\"/>t toute d<span class=\"_ _1\"/>istribu<span class=\"_ _1\"/>tion au<span class=\"_ _7\"/>x actionnair<span class=\"_ _1\"/>es.\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">I</span>mpos\u00e9s aux actionnai<span class=\"_ _1\"/>res des entit\u00e9s dans la<span class=\"_ _1\"/> <span class=\"lse7 ws131\">fibre</span>o<span class=\"_ _14\"> </span><span class=\"ff4d lscf ws110\">Proximus a l'obligation con<span class=\"_ _1\"/>tractuelle de souteni<span class=\"_ _1\"/>r financi\u00e8rement les e<span class=\"_ _1\"/>ntit\u00e9s Fiberklaar et Unifibe<span class=\"_ _1\"/>r en acqu\u00e9rant un volume</span>pr\u00e9d\u00e9fini de connexion<span class=\"_ _1\"/>s en fibre optique pour<span class=\"_ _1\"/> les zones d\u00e9j\u00e0 d<span class=\"_ _1\"/>\u00e9ploy\u00e9es. Cela se fe<span class=\"_ _1\"/>ra par la migration c<span class=\"_ _1\"/>ompl\u00e8te de sa base de c<span class=\"lsd1 ws114\">lients et l'\u00e9limination progressive de son <span class=\"_ _1\"/>r\u00e9seau en cuivre dans le<span class=\"_ _1\"/>s ann\u00e9es suivant l'ach\u00e8vement du <span class=\"_ _1\"/>d\u00e9ploiement de la </span>fibre. Pour Glasfaser Os<span class=\"_ _1\"/>tbelgien, il n'y a pas<span class=\"_ _1\"/> de volume pr\u00e9d\u00e9fini,<span class=\"_ _1\"/> mais il y a toujours l<span class=\"_ _1\"/>'engagement de m<span class=\"_ _1\"/>igration.<span class=\"ls1 ws0\"> </span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd1 ws114\">Lors de la survenance <span class=\"lscf ws110\">d'un \"Flip O<span class=\"_ _1\"/>ver Event\" (tel que l'<span class=\"_ _1\"/>ach\u00e8vement du d\u00e9ploiemen<span class=\"_ _1\"/>t du r\u00e9seau sur un n<span class=\"_ _1\"/>ombre cible de </span></span>foyers, un<span class=\"_ _1\"/>e date<span class=\"_ _1\"/> pr\u00e9d\u00e9fin<span class=\"_ _1\"/>ie, etc<span class=\"_ _1\"/>.), les a<span class=\"_ _1\"/>ctionna<span class=\"_ _1\"/>ires de<span class=\"_ _1\"/>s entit\u00e9s<span class=\"_ _1\"/> fibre so<span class=\"_ _1\"/>nt oblig<span class=\"_ _1\"/>\u00e9s de tran<span class=\"_ _1\"/>sf\u00e9rer <span class=\"lscf\">un<span class=\"ls1 ws0\"> </span><span class=\"ws110\">nomb<span class=\"_ _1\"/>re minimum d'act<span class=\"_ _1\"/>ions</span></span>\u00e0 Proximus afin que<span class=\"_ _1\"/> cette derni\u00e8re o<span class=\"_ _1\"/>b<span class=\"lsd3 ws118\">tienne l<span class=\"_ _1\"/>e contr\u00f4le<span class=\"_ _1\"/> en aya<span class=\"_ _1\"/>nt la m<span class=\"_ _1\"/>ajorit\u00e9 de<span class=\"_ _1\"/> l'actio<span class=\"_ _1\"/>nnariat.<span class=\"_ _1\"/> Si n\u00e9ce<span class=\"_ _1\"/>ssaire, <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> </span>mani\u00e8re la plus lim<span class=\"_ _1\"/>it\u00e9e possible, des adapta<span class=\"_ _1\"/>tions pourraient \u00eatre app<span class=\"_ _1\"/>ort\u00e9es aux convention<span class=\"_ _1\"/>s d'actionnaires afin d'assurer l<span class=\"_ _1\"/>e contr\u00f4le \u00e0 Proximus apr\u00e8s Flip Ov<span class=\"_ _1\"/>er. Le changeme<span class=\"lsd3 ws118\">nt de co<span class=\"_ _1\"/>ntr\u00f4le l<span class=\"_ _1\"/>e plus p<span class=\"_ _1\"/>r\u00e9coce d<span class=\"_ _1\"/>evrait<span class=\"_ _1\"/> avoir lieu<span class=\"_ _1\"/> en 2<span class=\"_ _1\"/>028.<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _14\"> </span><span class=\"ff4d lscf ws110\">Au moment du </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws114\">Flip Ov<span class=\"_ _1\"/>er Event<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb<span class=\"lscf ws110\">, Proximus a l<span class=\"_ _1\"/>e droit d'acqu\u00e9rir l<span class=\"_ _1\"/>e nombre d'actions n<span class=\"_ _1\"/>\u00e9cessaires pour d\u00e9tenir au mo<span class=\"_ _1\"/>ins</span></span></span></span></span>50% plus une<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">ac<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et ju<span class=\"_ _1\"/>squ'\u00e0 75% moins u<span class=\"_ _1\"/>ne action de Glasfase<span class=\"_ _1\"/>r Ostbelgien. Elle dispo<span class=\"_ _1\"/>se \u00e9galement d'une option </span></span></span></span>d'achat lui permettant <span class=\"_ _1\"/>d'\u00e9tendre sa participation \u00e0 <span class=\"_ _1\"/>60% des actions <span class=\"_ _1\"/>de Fiberklaar Midco.<span class=\"ls1 ws0\"> </span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd1 ws114\">Fiberklaar et Unifiber maximiseront leur financement <span class=\"_ _1\"/>par la dette et les flux de <span class=\"_ _1\"/>tr\u00e9sorerie d'exploitation. Les actionnaires</span>compl\u00e9t<span class=\"ws110\">eront les besoin<span class=\"_ _1\"/>s de financement <span class=\"_ _1\"/>restants par une injection <span class=\"_ _1\"/>de capital, au prorata d<span class=\"_ _1\"/>e leur part.<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd3 ws118\">Toutes l<span class=\"_ _1\"/>es action<span class=\"_ _1\"/>s d\u00e9tenu<span class=\"_ _1\"/>es par Mi<span class=\"_ _1\"/>dco Unif<span class=\"_ _1\"/>iber et<span class=\"_ _1\"/> Midco<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">Fiberklaar da<span class=\"_ _1\"/>ns Unifiber et Fiberklaar sont mises en gage<span class=\"_ _1\"/> aupr\u00e8s</span></span></span>des banques dans l<span class=\"_ _1\"/>e cadre des acc<span class=\"_ _1\"/>ords de financement obtenu<span class=\"_ _1\"/>s par Unifiber et Fiberkl<span class=\"_ _1\"/>aar.<span class=\"ls1 ws0\"> </span>Les mouvements de<span class=\"_ _1\"/>s valeurs<span class=\"ls1 ws0\"> <span class=\"lsd2\">de p<span class=\"_ _1\"/>articipa<span class=\"_ _1\"/>tions so<span class=\"_ _1\"/>nt le<span class=\"_ _1\"/>s <span class=\"lsd1 ws119\">suivants :</span><span class=\"ls1\"> </span></span></span>(en milli<span class=\"_ _1\"/>ons EUR)<span class=\"_ _1\"/> <span class=\"_ _139\"> </span>Unifiber SA<span class=\"_ _1\"/> <span class=\"_ _7d\"> </span>Fibe<span class=\"_ _1\"/>rklaar BV<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"lsdd ws110\">Au<span class=\"_ _13\"/>tres<span class=\"_ _13\"/> as<span class=\"_ _13\"/>soci<span class=\"_ _13\"/>\u00e9s</span> <span class=\"_ _ba\"> </span><span class=\"ff50 lsce ws116\">Total</span><span class=\"ff50\"> </span></span>Vale<span class=\"_ _13\"/>ur co<span class=\"_ _13\"/>mpt<span class=\"_ _13\"/>able<span class=\"ls1 ws0\"> </span>Au 1 jan<span class=\"_ _7\"/>vier 2021<span class=\"_ _7\"/><span class=\"ls1 ws0\"> <span class=\"_ _190\"> </span>0 <span class=\"_ _1b\"> </span>0 <span class=\"_ _117\"> </span>4 <span class=\"_ _25\"> </span>4 </span>Placeme<span class=\"_ _1\"/>nts de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _19d\"> </span><span class=\"lsd3 ws121\">10</span> <span class=\"_ _53\"> </span><span class=\"lsd7 ws110\">30</span> <span class=\"_ _19e\"> </span><span class=\"lse2 ws127\">40</span> </span>B\u00e9n\u00e9fice de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span>-1<span class=\"_ _88\"> </span>-8<span class=\"_ _57\"> </span>-1<span class=\"_ _5b\"> </span>-<span class=\"lsd3 ws121\">10</span> </span>Au 31 d<span class=\"_ _1\"/>\u00e9cem<span class=\"_ _1\"/>bre 20<span class=\"_ _1\"/>21<span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>9 <span class=\"_ _54\"> </span></span>22<span class=\"ls1 ws0\"> <span class=\"_ _58\"> </span>3 <span class=\"_ _54\"> </span><span class=\"lsdf ws12e\">34</span> </span>Placeme<span class=\"_ _1\"/>nts de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _141\"> </span><span class=\"lsd7 ws110\">30</span> <span class=\"_ _83\"> </span>-1<span class=\"_ _88\"> </span><span class=\"ls11e ws130\">29</span> </span>B\u00e9n\u00e9fice de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span>-7<span class=\"_ _48\"> </span>-<span class=\"lsd3 ws121\">13</span> <span class=\"_ _1a0\"> </span>-<span class=\"ls11e ws130\">20</span> </span>Au 31 d<span class=\"_ _1\"/>\u00e9cem<span class=\"_ _1\"/>bre 20<span class=\"_ _1\"/>22<span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>2 <span class=\"_ _54\"> </span><span class=\"lsdf ws12e\">39</span> <span class=\"_ _54\"> </span>2 <span class=\"_ _54\"> </span><span class=\"lse0 ws10e\">43</span> </span>Annexe 8.4.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Acq<span class=\"_ _13\"/>uisitions et ventes de filiales, de co-</span>ent<span class=\"_ _1\"/>repris<span class=\"_ _1\"/>es et entreprises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Soci\u00e9t\u00e9s<span class=\"_ _13\"/> cr\u00e9\u00e9es en 2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Pr<span class=\"_ _13\"/>o<span class=\"_ _13\"/>xi<span class=\"_ _13\"/>mu<span class=\"_ _13\"/>s A<span class=\"_ _13\"/>DA<span class=\"ls1 ws0\"> </span>En mars 2022, Proximus a c<span class=\"_ _1\"/>r\u00e9\u00e9 la filiale \u00e0 100% Ada, un centr<span class=\"_ _1\"/>e d'innovation et d'expertise d\u00e9di\u00e9 \u00e0 l'intelligence artificiell<span class=\"lsd5 ws129\">e et \u00e0 l<span class=\"_ _13\"/>a <span class=\"lsd3 ws121\">cybers\u00e9c<span class=\"_ _1\"/>urit\u00e9. </span></span>L'entit<span class=\"_ _1\"/>\u00e9 a d\u00e9m<span class=\"_ _1\"/>arr\u00e9 se<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s en<span class=\"_ _1\"/> avril 20<span class=\"_ _1\"/>22. <span class=\"_ _1\"/>Proximus A<span class=\"_ _1\"/>da em<span class=\"_ _1\"/>ploya<span class=\"_ _1\"/>it enviro<span class=\"_ _1\"/>n 52<span class=\"_ _1\"/> experts <span class=\"_ _1\"/>en intel<span class=\"_ _1\"/>ligenc<span class=\"_ _1\"/>e artific<span class=\"_ _1\"/>ielle<span class=\"_ _1\"/> et en <span class=\"lscf ws113\">cyb<span class=\"_ _1\"/>ers\u00e9curit\u00e9 au 31 </span>d\u00e9cembre 2022.<span class=\"ls1 ws0\"> </span>Doktr<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le 1er j<span class=\"_ _1\"/>uillet 2<span class=\"_ _1\"/>022,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a tra<span class=\"_ _1\"/>nsf\u00e9r<span class=\"_ _1\"/>\u00e9 les ac<span class=\"_ _1\"/>tivit\u00e9s l<span class=\"_ _1\"/>i\u00e9es \u00e0 l<span class=\"_ _1\"/>'appl<span class=\"_ _1\"/>icati<span class=\"lsd1 ws114\">on Dokt<span class=\"_ _1\"/>r \u00e0 cette nouvelle soci\u00e9t\u00e9, Doktr SRL.<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">Do<span class=\"_ _1\"/>ktr vise<span class=\"_ _1\"/> \u00e0 deven<span class=\"_ _7\"/>i<span class=\"_ _13\"/>r un<span class=\"_ _1\"/>e partie </span></span></span>int\u00e9grant<span class=\"_ _1\"/>e de l'o<span class=\"_ _1\"/>ffre de <span class=\"_ _1\"/>soins de <span class=\"_ _1\"/>sant\u00e9, <span class=\"_ _1\"/>en facil<span class=\"_ _1\"/>itant le<span class=\"_ _1\"/>s consulta<span class=\"_ _1\"/>tions <span class=\"_ _1\"/>vid\u00e9o d<span class=\"_ _1\"/>e mani\u00e8<span class=\"_ _1\"/>re accessib<span class=\"_ _1\"/>le, s\u00e9cu<span class=\"_ _1\"/>ris\u00e9e et co<span class=\"_ _1\"/>nviviale<span class=\"_ _1\"/><span class=\"ls1 ws0\">. </span>Glasfaser Ostbelgien<span class=\"ls1 ws0\"> </span>Voir <span class=\"_ _13\"/>Annexe 8.<span class=\"_ _13\"/>3.<span class=\"ls1 ws0\"> </span>Acqu<span class=\"_ _13\"/>isit<span class=\"_ _13\"/>ions<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"ls121 ws185\">de 2022<span class=\"_ _13\"/></span> </span>BICS<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">3m Digital Networks Pvt Ltd</span> </span>BICS a acquis 100<span class=\"_ _1\"/>% des actions d<span class=\"lsd1 ws114\">e la <span class=\"lsd5 ws94\">plat<span class=\"_ _13\"/>e<span class=\"ls1 ws0\">-</span><span class=\"ws129\">fo<span class=\"_ _13\"/>rme<span class=\"_ _13\"/> de<span class=\"_ _13\"/> </span><span class=\"lsd4\">ser<span class=\"_ _13\"/>vic<span class=\"_ _13\"/>e de </span></span></span>communication (CPaaS), 3m<span class=\"_ _1\"/> Digital N<span class=\"_ _1\"/>etworks Pvt Ltd, un facilitat<span class=\"_ _1\"/>eur de communications internat<span class=\"_ _1\"/>ionales, par sa filiale s<span class=\"_ _1\"/>ingapourienne en pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 exclu<span class=\"lsd2 ws0\">sive<span class=\"_ _1\"/>. L'acqu<span class=\"_ _1\"/>isition<span class=\"_ _1\"/> <span class=\"lsd5 ws94\">\u00e9l<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>gi</span><span class=\"ls1\">t <span class=\"lsd3 ws118\">le portefeu<span class=\"_ _1\"/>ille de B<span class=\"_ _1\"/>ICS <span class=\"lscf ws110\">dans la g<span class=\"_ _1\"/>amme de </span></span></span></span>solution<span class=\"_ _1\"/>s de co<span class=\"_ _1\"/>mmun<span class=\"_ _1\"/>ication n<span class=\"_ _1\"/>ative<span class=\"_ _1\"/><span class=\"ls1\"> <span class=\"lscf ws118\">du</span> <span class=\"lsd1 ws11a\">cloud, <span class=\"lsd4 ws94\">cel<span class=\"_ _13\"/>a co<span class=\"_ _13\"/>mpren<span class=\"_ _13\"/>d</span></span> l<span class=\"lsd1 ws114\">a gestion vocale par I<span class=\"lse6 ws12f\">A, <span class=\"lscf ws110\">la messagerie multicanale</span></span></span> <span class=\"lsd1 ws114\">et d<span class=\"_ _1\"/>es services d'analyse avanc\u00e9s<span class=\"ls1 ws0\">.<span class=\"_ _1\"/> </span></span></span>R\u00e9sum\u00e9 des principaux postes du bilan, r\u00e9sultat<span class=\"ws110\">, capitaux propres de<span class=\"_ _1\"/>s entreprises associ\u00e9es et<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">entrepri<span class=\"_ _1\"/>ses <span class=\"lsd2 ws0\">signif<span class=\"_ _1\"/>icativ<span class=\"_ _1\"/>es :<span class=\"ls1\"> </span></span></span></span></span>Unifiber<span class=\"ls1 ws0\"> </span>Fiber<span class=\"_ _1\"/>klaar<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021202220212022Actifs non <span class=\"lscf ws118\">courants<span class=\"ls1 ws0\"> </span></span>3 54<span class=\"ls1 ws0\"> </span>27<span class=\"ls1 ws0\"> </span>223<span class=\"ls1 ws0\"> </span>Actifs co<span class=\"_ _1\"/>urants<span class=\"_ _1\"/><span class=\"ls1\"> </span>16<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>47<span class=\"ls1 ws0\"> </span>33<span class=\"ls1 ws0\"> </span>Tr\u00e9sorer<span class=\"_ _1\"/>ie et \u00e9quivalen<span class=\"_ _7\"/>ts<span class=\"_ _13\"/> de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _1a1\"> </span><span class=\"lsce ws116\">16</span></span>214632Total de l'actif<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> </span>74<span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> </span>CAPIT<span class=\"_ _13\"/>AUX<span class=\"ls1 ws0\"> </span>18<span class=\"ls1 ws0\"> </span>10<span class=\"ls1 ws0\"> </span>44<span class=\"ls1 ws0\"> </span>88<span class=\"ls1 ws0\"> </span>Dettes \u00e0 long terme<span class=\"ls1 ws0\"> </span>0 57<span class=\"ls1 ws0\"> </span>25<span class=\"ls1 ws0\"> </span>120<span class=\"ls1 ws0\"> </span>Dett<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>orta<span class=\"_ _13\"/>nt in<span class=\"_ _13\"/>t\u00e9r\u00ea<span class=\"_ _13\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span>0</span>5725120Dettes \u00e0<span class=\"_ _1\"/> <span class=\"lscf ws110\">court terme<span class=\"ls1 ws0\"> </span></span>1 18<span class=\"ls1 ws0\"> </span>5 48<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DES DE<span class=\"_ _1\"/>TTES ET D<span class=\"_ _1\"/>ES CAP<span class=\"_ _1\"/>ITAU<span class=\"_ _1\"/>X<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> </span>74<span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> </span>Chiffr<span class=\"_ _13\"/>e d'affa<span class=\"_ _13\"/>ires ne<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>0 0 0 1 Amortissements<span class=\"ls1 ws0\"> <span class=\"_ _1a2\"> </span>0</span>001Charges d'int\u00e9r\u00eats sur in<span class=\"_ _1\"/>struments financiers au<span class=\"_ _1\"/> co\u00fbt amorti<span class=\"ls1 ws0\"> <span class=\"_ _1a3\"> </span>0</span>-5-7-4B\u00e9n<span class=\"_ _13\"/>\u00e9fi<span class=\"_ _13\"/>ce o<span class=\"_ _13\"/>u pert<span class=\"_ _13\"/>e des<span class=\"_ _13\"/> act<span class=\"_ _13\"/>ivit<span class=\"_ _13\"/>\u00e9s <span class=\"lscf ws118\">poursuivies<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span>-2</span></span>-8-<span class=\"lsce ws116\">16</span>-<span class=\"lsce ws116\">16</span>R\u00e9sultat global total<span class=\"ls1 ws0\"> </span>-2 -8 -<span class=\"lsce ws116\">16</span> -<span class=\"lsce ws116\">16</span> % de pa<span class=\"_ _1\"/>rticipa<span class=\"_ _1\"/>tion<span class=\"ls1\"> <span class=\"_ _1a4\"> </span><span class=\"lsce ws116\">50%</span></span>50%50%50%Part d\u00e9tenue dans<span class=\"_ _1\"/> les capitaux propres<span class=\"ls1 ws0\"> <span class=\"_ _1a5\"> </span>9</span>52244Har<span class=\"_ _13\"/>monis<span class=\"_ _13\"/>at<span class=\"_ _13\"/>ion e<span class=\"_ _13\"/>t retr<span class=\"_ _13\"/>ait<span class=\"ls1 ws0\"> <span class=\"_ _130\"> </span>0</span>-30-5Valeur comptable<span class=\"ls1 ws0\"> </span>9 2 22<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Acquis<span class=\"_ _13\"/>itions de 2021<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Mobile Vikings <span class=\"ls1 ws0\"> </span>Suite<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">\u00e0 la <span class=\"_ _1\"/>d\u00e9cision positive de l<span class=\"_ _1\"/>'autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence en juin 2021, le<span class=\"_ _1\"/> Groupe a acquis<span class=\"_ _1\"/> en juin 2021 une p<span class=\"_ _1\"/>articipation <span class=\"lsce ws10f\">de 100% dans </span></span></span>Mobile Vikings NV po<span class=\"_ _1\"/>ur un montant de<span class=\"_ _1\"/> 128 millions d'euros, n<span class=\"_ _1\"/>et de la tr\u00e9sorerie a<span class=\"_ _1\"/>cquise. <span class=\"ls1 ws0\"> </span> <span class=\"lscf ws110\">L'allocation du prix d'a<span class=\"_ _1\"/>cquisition a conduit \u00e0 la <span class=\"_ _1\"/>comptabilisation, \u00e0 leur jus<span class=\"_ _1\"/>te valeur \u00e0 la date d'a<span class=\"_ _1\"/>cquisition, d'actifs non<span class=\"ls1 ws0\"> </span><span class=\"ws113\">couran<span class=\"_ _1\"/>ts constitu\u00e9s de la </span></span>client\u00e8le et de la ma<span class=\"_ _1\"/>rque pour un mo<span class=\"_ _1\"/>ntant de 27 millions d'eu<span class=\"_ _1\"/>ros. La valeur comp<span class=\"_ _1\"/>table des autres actifs<span class=\"ls1 ws0\"> </span>acq<span class=\"_ _1\"/>uis et des passifs a<span class=\"_ _1\"/>ssum\u00e9s correspond \u00e0 leur juste valeur \u00e0 la da<span class=\"_ _1\"/>te d'acquisition. <span class=\"ls1 ws0\"> </span>En cons\u00e9quence, le Groupe a r<span class=\"_ _1\"/>econnu un goodwill de 114 m<span class=\"_ _1\"/>illions d'euros. <span class=\"ls1 ws0\"> </span>La juste valeur des actifs et passifs<span class=\"_ _1\"/> identifiables de Mobile Vikings \u00e0 la date d'ac<span class=\"_ _1\"/>quisition <span class=\"lsd1 ws114\">se d\u00e9taille comme suit (en millions d'euros) :<span class=\"ls1 ws0\"> </span></span>Juste valeur reconnue \u00e0 l'acquis<span class=\"_ _1\"/>ition<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Immobilisations incorpo<span class=\"_ _1\"/>relles avec dur\u00e9e de vie li<span class=\"_ _1\"/>mit\u00e9e<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>Actifs d'imp\u00f4ts diff\u00e9r\u00e9s<span class=\"ls1 ws0\"> </span>1 Cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>6 Placemen<span class=\"_ _1\"/>ts de tr\u00e9sor<span class=\"_ _1\"/>erie, tr\u00e9sor<span class=\"_ _1\"/>erie et <span class=\"lscf ws110\">\u00e9quivalents de tr\u00e9<span class=\"_ _1\"/>sorerie<span class=\"ls1 ws0\"> </span></span>24<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DE L'A<span class=\"_ _1\"/>CTIF<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>63<span class=\"ls1 ws0\"> </span>Imp\u00f4ts diff\u00e9r\u00e9s et late<span class=\"_ _1\"/>nces fiscales passive<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span>-7 Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> </span>-<span class=\"lsce ws116\">15</span> Dettes f<span class=\"_ _1\"/>iscales<span class=\"ls1 ws0\"> </span>-1 Autres dettes \u00e0 cou<span class=\"_ _1\"/>rt terme et aut<span class=\"_ _1\"/>res montants \u00e0 payer<span class=\"ls1 ws0\"> </span>-2 Total de<span class=\"_ _1\"/>s int\u00e9r\u00eats<span class=\"_ _1\"/> minor<span class=\"_ _1\"/>itaires et<span class=\"_ _1\"/> dette<span class=\"_ _1\"/>s<span class=\"ls1\"> </span>-<span class=\"lsce ws116\">24</span> Actif net acquis<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Prix d'acquisition<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Goodwill provenant de l'acquisiti<span class=\"_ _13\"/>on<span class=\"ls1 ws0\"> </span>114<span class=\"ls1 ws0\"> </span>Prix d'achat pay\u00e9<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Tr\u00e9sorerie nette acqu<span class=\"_ _1\"/>ise de la filiale (apr\u00e8s d\u00e9du<span class=\"_ _1\"/>ction de l'emprunt)<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>Mouvemen<span class=\"_ _1\"/>t net de tr<span class=\"_ _1\"/>\u00e9sorerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>128<span class=\"ls1 ws0\"> </span>La tr\u00e9<span class=\"_ _13\"/>sor<span class=\"_ _13\"/>eri<span class=\"_ _13\"/>e ver<span class=\"_ _13\"/>s\u00e9e<span class=\"_ _13\"/> pour<span class=\"_ _13\"/> <span class=\"lsd3 ws118\">l'acqu<span class=\"_ _1\"/>isition de <span class=\"_ _1\"/>soci\u00e9t<span class=\"_ _1\"/>\u00e9s consol<span class=\"_ _1\"/>id\u00e9es ne<span class=\"_ _1\"/>tte de l<span class=\"_ _1\"/>a tr\u00e9sor<span class=\"_ _1\"/>erie acqu<span class=\"_ _1\"/>ise \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">Cash pay<span class=\"_ _1\"/>\u00e9 pour l\u2019acqui<span class=\"_ _1\"/>sition d\u2019entreprises <span class=\"lsd1 ws11a\">consolid\u00e9es </span></span></span>\u00bb <span class=\"lscf ws110\">dans le tableau de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie pr\u00e9sent\u00e9e dans \u00ab<span class=\"_ _1\"/> Cash<span class=\"ls1 ws0\">-<span class=\"lsd2\">flow <span class=\"_ _1\"/>nets de<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s d'inv<span class=\"_ _7\"/>estissement<span class=\"_ _1\"/> \u00bb s'\u00e9l<span class=\"_ _1\"/>evait <span class=\"lscf ws118\">\u00e0 <span class=\"lsce ws10f\">130 millions</span></span><span class=\"ls1\"> <span class=\"lsce ws10f\">d'euros e<span class=\"_ _1\"/>n 2021<span class=\"lsd1 ws11a\">, </span></span></span></span></span></span>d<span class=\"lsd1 ws114\">ont 2 millions d\u2019euros <span class=\"lsd3 ws121\">\u00e9ta<span class=\"_ _1\"/>ient<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">des<span class=\"_ _1\"/> compl\u00e9ments de prix pa<span class=\"_ _1\"/>y\u00e9s pour d'autres a<span class=\"_ _1\"/>cquisitions historiques. </span></span></span></span>Fiberklaar <span class=\"lsd3 ws121\">et<span class=\"ls1 ws0\"> </span></span>Unifiber<span class=\"ls1 ws0\"> </span>Voir annexe 8.<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> </span>Control de BICS/TeleSign <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tenait jusqu'en f\u00e9vrie<span class=\"_ _1\"/>r 2021, 57,6 % des actions BICS/<span class=\"_ _1\"/>Tele<span class=\"lscf ws110\">Sign et 57,6 % de<span class=\"_ _1\"/>s droits de vo<span class=\"_ _1\"/>te \u00e0 l'assembl\u00e9e g\u00e9n\u00e9rale d<span class=\"_ _1\"/>es actionnaires </span>de BICS. Le Groupe <span class=\"_ _1\"/>a conclu qu'il c<span class=\"_ _1\"/>ontr\u00f4lait BICS/TeleSign gr\u00e2ce aux<span class=\"_ _1\"/> r\u00e8gles de prise de <span class=\"_ _1\"/>d\u00e9cision et aux proc\u00e9du<span class=\"_ _1\"/>res de blocage<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">pr\u00e9<span class=\"_ _13\"/>vue<span class=\"_ _13\"/>s dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e pa<span class=\"_ _13\"/>ct<span class=\"_ _13\"/>e </span></span>d'actionna<span class=\"_ _7\"/>ir<span class=\"_ _13\"/>es en<span class=\"_ _1\"/> vigueu<span class=\"_ _1\"/>r d\u00e8s le 1<span class=\"_ _1\"/><span class=\"lsce ws10f\">er janvier 2010. <span class=\"ls1 ws0\"> </span></span>Confo<span class=\"_ _1\"/>rm\u00e9ment \u00e0 l'<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> conclu l<span class=\"_ _1\"/>e 9 f\u00e9vri<span class=\"_ _1\"/>er 2021,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a acqu<span class=\"_ _1\"/>is le 23<span class=\"_ _1\"/> f\u00e9vrie<span class=\"_ _1\"/>r 2021 la<span class=\"_ _1\"/> participa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e 42,4 <span class=\"_ _1\"/>% d\u00e9tenue<span class=\"_ _1\"/> par<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">les act<span class=\"_ _13\"/>ionn<span class=\"_ _13\"/>air<span class=\"_ _13\"/>es<span class=\"_ _13\"/> </span></span>minoritaires de BICS/<span class=\"_ _1\"/>TeleSign (MTN 20 <span class=\"_ _1\"/>% et Swisscom 22,4 <span class=\"_ _1\"/>%) pour un montant tot<span class=\"_ _1\"/>al en esp\u00e8ces de<span class=\"ls1 ws0\"> <span class=\"lsd2\">2<span class=\"_ _1\"/>17 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R. Proxim<span class=\"_ _1\"/>us d\u00e9ti<span class=\"_ _1\"/>ent </span></span>d\u00e9sormais 100% de<span class=\"_ _1\"/>s actions. <span class=\"ls1 ws0\"> </span>Ces 217 millions d'eu<span class=\"_ _1\"/>ros sont pr\u00e9sent\u00e9s dan<span class=\"_ _1\"/>s le tableau des f<span class=\"_ _1\"/>lux de tr\u00e9sorerie en tan<span class=\"_ _1\"/>t que tr\u00e9sorerie uti<span class=\"_ _1\"/>lis\u00e9e pour les activ<span class=\"lsd3 ws118\">it\u00e9<span class=\"_ _1\"/>s de finan<span class=\"_ _7\"/>cement. <span class=\"fc17 ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-100-6": {
   "value": "Annexe 8.4.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Acq<span class=\"_ _13\"/>uisitions et ventes de filiales, de co-</span>ent<span class=\"_ _1\"/>repris<span class=\"_ _1\"/>es et entreprises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Soci\u00e9t\u00e9s<span class=\"_ _13\"/> cr\u00e9\u00e9es en 2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Pr<span class=\"_ _13\"/>o<span class=\"_ _13\"/>xi<span class=\"_ _13\"/>mu<span class=\"_ _13\"/>s A<span class=\"_ _13\"/>DA<span class=\"ls1 ws0\"> </span>En mars 2022, Proximus a c<span class=\"_ _1\"/>r\u00e9\u00e9 la filiale \u00e0 100% Ada, un centr<span class=\"_ _1\"/>e d'innovation et d'expertise d\u00e9di\u00e9 \u00e0 l'intelligence artificiell<span class=\"lsd5 ws129\">e et \u00e0 l<span class=\"_ _13\"/>a <span class=\"lsd3 ws121\">cybers\u00e9c<span class=\"_ _1\"/>urit\u00e9. </span></span>L'entit<span class=\"_ _1\"/>\u00e9 a d\u00e9m<span class=\"_ _1\"/>arr\u00e9 se<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s en<span class=\"_ _1\"/> avril 20<span class=\"_ _1\"/>22. <span class=\"_ _1\"/>Proximus A<span class=\"_ _1\"/>da em<span class=\"_ _1\"/>ploya<span class=\"_ _1\"/>it enviro<span class=\"_ _1\"/>n 52<span class=\"_ _1\"/> experts <span class=\"_ _1\"/>en intel<span class=\"_ _1\"/>ligenc<span class=\"_ _1\"/>e artific<span class=\"_ _1\"/>ielle<span class=\"_ _1\"/> et en <span class=\"lscf ws113\">cyb<span class=\"_ _1\"/>ers\u00e9curit\u00e9 au 31 </span>d\u00e9cembre 2022.<span class=\"ls1 ws0\"> </span>Doktr<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le 1er j<span class=\"_ _1\"/>uillet 2<span class=\"_ _1\"/>022,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a tra<span class=\"_ _1\"/>nsf\u00e9r<span class=\"_ _1\"/>\u00e9 les ac<span class=\"_ _1\"/>tivit\u00e9s l<span class=\"_ _1\"/>i\u00e9es \u00e0 l<span class=\"_ _1\"/>'appl<span class=\"_ _1\"/>icati<span class=\"lsd1 ws114\">on Dokt<span class=\"_ _1\"/>r \u00e0 cette nouvelle soci\u00e9t\u00e9, Doktr SRL.<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">Do<span class=\"_ _1\"/>ktr vise<span class=\"_ _1\"/> \u00e0 deven<span class=\"_ _7\"/>i<span class=\"_ _13\"/>r un<span class=\"_ _1\"/>e partie </span></span></span>int\u00e9grant<span class=\"_ _1\"/>e de l'o<span class=\"_ _1\"/>ffre de <span class=\"_ _1\"/>soins de <span class=\"_ _1\"/>sant\u00e9, <span class=\"_ _1\"/>en facil<span class=\"_ _1\"/>itant le<span class=\"_ _1\"/>s consulta<span class=\"_ _1\"/>tions <span class=\"_ _1\"/>vid\u00e9o d<span class=\"_ _1\"/>e mani\u00e8<span class=\"_ _1\"/>re accessib<span class=\"_ _1\"/>le, s\u00e9cu<span class=\"_ _1\"/>ris\u00e9e et co<span class=\"_ _1\"/>nviviale<span class=\"_ _1\"/><span class=\"ls1 ws0\">. </span>Glasfaser Ostbelgien<span class=\"ls1 ws0\"> </span>Voir <span class=\"_ _13\"/>Annexe 8.<span class=\"_ _13\"/>3.<span class=\"ls1 ws0\"> </span>Acqu<span class=\"_ _13\"/>isit<span class=\"_ _13\"/>ions<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"ls121 ws185\">de 2022<span class=\"_ _13\"/></span> </span>BICS<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">3m Digital Networks Pvt Ltd</span> </span>BICS a acquis 100<span class=\"_ _1\"/>% des actions d<span class=\"lsd1 ws114\">e la <span class=\"lsd5 ws94\">plat<span class=\"_ _13\"/>e<span class=\"ls1 ws0\">-</span><span class=\"ws129\">fo<span class=\"_ _13\"/>rme<span class=\"_ _13\"/> de<span class=\"_ _13\"/> </span><span class=\"lsd4\">ser<span class=\"_ _13\"/>vic<span class=\"_ _13\"/>e de </span></span></span>communication (CPaaS), 3m<span class=\"_ _1\"/> Digital N<span class=\"_ _1\"/>etworks Pvt Ltd, un facilitat<span class=\"_ _1\"/>eur de communications internat<span class=\"_ _1\"/>ionales, par sa filiale s<span class=\"_ _1\"/>ingapourienne en pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 exclu<span class=\"lsd2 ws0\">sive<span class=\"_ _1\"/>. L'acqu<span class=\"_ _1\"/>isition<span class=\"_ _1\"/> <span class=\"lsd5 ws94\">\u00e9l<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>gi</span><span class=\"ls1\">t <span class=\"lsd3 ws118\">le portefeu<span class=\"_ _1\"/>ille de B<span class=\"_ _1\"/>ICS <span class=\"lscf ws110\">dans la g<span class=\"_ _1\"/>amme de </span></span></span></span>solution<span class=\"_ _1\"/>s de co<span class=\"_ _1\"/>mmun<span class=\"_ _1\"/>ication n<span class=\"_ _1\"/>ative<span class=\"_ _1\"/><span class=\"ls1\"> <span class=\"lscf ws118\">du</span> <span class=\"lsd1 ws11a\">cloud, <span class=\"lsd4 ws94\">cel<span class=\"_ _13\"/>a co<span class=\"_ _13\"/>mpren<span class=\"_ _13\"/>d</span></span> l<span class=\"lsd1 ws114\">a gestion vocale par I<span class=\"lse6 ws12f\">A, <span class=\"lscf ws110\">la messagerie multicanale</span></span></span> <span class=\"lsd1 ws114\">et d<span class=\"_ _1\"/>es services d'analyse avanc\u00e9s<span class=\"ls1 ws0\">.<span class=\"_ _1\"/> </span></span></span>Acquis<span class=\"_ _13\"/>itions de 2021<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Mobile Vikings <span class=\"ls1 ws0\"> </span>Suite<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">\u00e0 la <span class=\"_ _1\"/>d\u00e9cision positive de l<span class=\"_ _1\"/>'autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence en juin 2021, le<span class=\"_ _1\"/> Groupe a acquis<span class=\"_ _1\"/> en juin 2021 une p<span class=\"_ _1\"/>articipation <span class=\"lsce ws10f\">de 100% dans </span></span></span>Mobile Vikings NV po<span class=\"_ _1\"/>ur un montant de<span class=\"_ _1\"/> 128 millions d'euros, n<span class=\"_ _1\"/>et de la tr\u00e9sorerie a<span class=\"_ _1\"/>cquise. <span class=\"ls1 ws0\"> </span> <span class=\"lscf ws110\">L'allocation du prix d'a<span class=\"_ _1\"/>cquisition a conduit \u00e0 la <span class=\"_ _1\"/>comptabilisation, \u00e0 leur jus<span class=\"_ _1\"/>te valeur \u00e0 la date d'a<span class=\"_ _1\"/>cquisition, d'actifs non<span class=\"ls1 ws0\"> </span><span class=\"ws113\">couran<span class=\"_ _1\"/>ts constitu\u00e9s de la </span></span>client\u00e8le et de la ma<span class=\"_ _1\"/>rque pour un mo<span class=\"_ _1\"/>ntant de 27 millions d'eu<span class=\"_ _1\"/>ros. La valeur comp<span class=\"_ _1\"/>table des autres actifs<span class=\"ls1 ws0\"> </span>acq<span class=\"_ _1\"/>uis et des passifs a<span class=\"_ _1\"/>ssum\u00e9s correspond \u00e0 leur juste valeur \u00e0 la da<span class=\"_ _1\"/>te d'acquisition. <span class=\"ls1 ws0\"> </span>En cons\u00e9quence, le Groupe a r<span class=\"_ _1\"/>econnu un goodwill de 114 m<span class=\"_ _1\"/>illions d'euros. <span class=\"ls1 ws0\"> </span>La juste valeur des actifs et passifs<span class=\"_ _1\"/> identifiables de Mobile Vikings \u00e0 la date d'ac<span class=\"_ _1\"/>quisition <span class=\"lsd1 ws114\">se d\u00e9taille comme suit (en millions d'euros) :<span class=\"ls1 ws0\"> </span></span>Juste valeur reconnue \u00e0 l'acquis<span class=\"_ _1\"/>ition<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Immobilisations incorpo<span class=\"_ _1\"/>relles avec dur\u00e9e de vie li<span class=\"_ _1\"/>mit\u00e9e<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>Actifs d'imp\u00f4ts diff\u00e9r\u00e9s<span class=\"ls1 ws0\"> </span>1 Cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>6 Placemen<span class=\"_ _1\"/>ts de tr\u00e9sor<span class=\"_ _1\"/>erie, tr\u00e9sor<span class=\"_ _1\"/>erie et <span class=\"lscf ws110\">\u00e9quivalents de tr\u00e9<span class=\"_ _1\"/>sorerie<span class=\"ls1 ws0\"> </span></span>24<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DE L'A<span class=\"_ _1\"/>CTIF<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>63<span class=\"ls1 ws0\"> </span>Imp\u00f4ts diff\u00e9r\u00e9s et late<span class=\"_ _1\"/>nces fiscales passive<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span>-7 Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> </span>-<span class=\"lsce ws116\">15</span> Dettes f<span class=\"_ _1\"/>iscales<span class=\"ls1 ws0\"> </span>-1 Autres dettes \u00e0 cou<span class=\"_ _1\"/>rt terme et aut<span class=\"_ _1\"/>res montants \u00e0 payer<span class=\"ls1 ws0\"> </span>-2 Total de<span class=\"_ _1\"/>s int\u00e9r\u00eats<span class=\"_ _1\"/> minor<span class=\"_ _1\"/>itaires et<span class=\"_ _1\"/> dette<span class=\"_ _1\"/>s<span class=\"ls1\"> </span>-<span class=\"lsce ws116\">24</span> Actif net acquis<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Prix d'acquisition<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Goodwill provenant de l'acquisiti<span class=\"_ _13\"/>on<span class=\"ls1 ws0\"> </span>114<span class=\"ls1 ws0\"> </span>Prix d'achat pay\u00e9<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Tr\u00e9sorerie nette acqu<span class=\"_ _1\"/>ise de la filiale (apr\u00e8s d\u00e9du<span class=\"_ _1\"/>ction de l'emprunt)<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>Mouvemen<span class=\"_ _1\"/>t net de tr<span class=\"_ _1\"/>\u00e9sorerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>128<span class=\"ls1 ws0\"> </span>La tr\u00e9<span class=\"_ _13\"/>sor<span class=\"_ _13\"/>eri<span class=\"_ _13\"/>e ver<span class=\"_ _13\"/>s\u00e9e<span class=\"_ _13\"/> pour<span class=\"_ _13\"/> <span class=\"lsd3 ws118\">l'acqu<span class=\"_ _1\"/>isition de <span class=\"_ _1\"/>soci\u00e9t<span class=\"_ _1\"/>\u00e9s consol<span class=\"_ _1\"/>id\u00e9es ne<span class=\"_ _1\"/>tte de l<span class=\"_ _1\"/>a tr\u00e9sor<span class=\"_ _1\"/>erie acqu<span class=\"_ _1\"/>ise \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">Cash pay<span class=\"_ _1\"/>\u00e9 pour l\u2019acqui<span class=\"_ _1\"/>sition d\u2019entreprises <span class=\"lsd1 ws11a\">consolid\u00e9es </span></span></span>\u00bb <span class=\"lscf ws110\">dans le tableau de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie pr\u00e9sent\u00e9e dans \u00ab<span class=\"_ _1\"/> Cash<span class=\"ls1 ws0\">-<span class=\"lsd2\">flow <span class=\"_ _1\"/>nets de<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s d'inv<span class=\"_ _7\"/>estissement<span class=\"_ _1\"/> \u00bb s'\u00e9l<span class=\"_ _1\"/>evait <span class=\"lscf ws118\">\u00e0 <span class=\"lsce ws10f\">130 millions</span></span><span class=\"ls1\"> <span class=\"lsce ws10f\">d'euros e<span class=\"_ _1\"/>n 2021<span class=\"lsd1 ws11a\">, </span></span></span></span></span></span>d<span class=\"lsd1 ws114\">ont 2 millions d\u2019euros <span class=\"lsd3 ws121\">\u00e9ta<span class=\"_ _1\"/>ient<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">des<span class=\"_ _1\"/> compl\u00e9ments de prix pa<span class=\"_ _1\"/>y\u00e9s pour d'autres a<span class=\"_ _1\"/>cquisitions historiques. </span></span></span></span>Fiberklaar <span class=\"lsd3 ws121\">et<span class=\"ls1 ws0\"> </span></span>Unifiber<span class=\"ls1 ws0\"> </span>Voir annexe 8.<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> </span>Control de BICS/TeleSign <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tenait jusqu'en f\u00e9vrie<span class=\"_ _1\"/>r 2021, 57,6 % des actions BICS/<span class=\"_ _1\"/>Tele<span class=\"lscf ws110\">Sign et 57,6 % de<span class=\"_ _1\"/>s droits de vo<span class=\"_ _1\"/>te \u00e0 l'assembl\u00e9e g\u00e9n\u00e9rale d<span class=\"_ _1\"/>es actionnaires </span>de BICS. Le Groupe <span class=\"_ _1\"/>a conclu qu'il c<span class=\"_ _1\"/>ontr\u00f4lait BICS/TeleSign gr\u00e2ce aux<span class=\"_ _1\"/> r\u00e8gles de prise de <span class=\"_ _1\"/>d\u00e9cision et aux proc\u00e9du<span class=\"_ _1\"/>res de blocage<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">pr\u00e9<span class=\"_ _13\"/>vue<span class=\"_ _13\"/>s dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e pa<span class=\"_ _13\"/>ct<span class=\"_ _13\"/>e </span></span>d'actionna<span class=\"_ _7\"/>ir<span class=\"_ _13\"/>es en<span class=\"_ _1\"/> vigueu<span class=\"_ _1\"/>r d\u00e8s le 1<span class=\"_ _1\"/><span class=\"lsce ws10f\">er janvier 2010. <span class=\"ls1 ws0\"> </span></span>Confo<span class=\"_ _1\"/>rm\u00e9ment \u00e0 l'<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> conclu l<span class=\"_ _1\"/>e 9 f\u00e9vri<span class=\"_ _1\"/>er 2021,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a acqu<span class=\"_ _1\"/>is le 23<span class=\"_ _1\"/> f\u00e9vrie<span class=\"_ _1\"/>r 2021 la<span class=\"_ _1\"/> participa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e 42,4 <span class=\"_ _1\"/>% d\u00e9tenue<span class=\"_ _1\"/> par<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">les act<span class=\"_ _13\"/>ionn<span class=\"_ _13\"/>air<span class=\"_ _13\"/>es<span class=\"_ _13\"/> </span></span>minoritaires de BICS/<span class=\"_ _1\"/>TeleSign (MTN 20 <span class=\"_ _1\"/>% et Swisscom 22,4 <span class=\"_ _1\"/>%) pour un montant tot<span class=\"_ _1\"/>al en esp\u00e8ces de<span class=\"ls1 ws0\"> <span class=\"lsd2\">2<span class=\"_ _1\"/>17 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R. Proxim<span class=\"_ _1\"/>us d\u00e9ti<span class=\"_ _1\"/>ent </span></span>d\u00e9sormais 100% de<span class=\"_ _1\"/>s actions. <span class=\"ls1 ws0\"> </span>Ces 217 millions d'eu<span class=\"_ _1\"/>ros sont pr\u00e9sent\u00e9s dan<span class=\"_ _1\"/>s le tableau des f<span class=\"_ _1\"/>lux de tr\u00e9sorerie en tan<span class=\"_ _1\"/>t que tr\u00e9sorerie uti<span class=\"_ _1\"/>lis\u00e9e pour les activ<span class=\"lsd3 ws118\">it\u00e9<span class=\"_ _1\"/>s de finan<span class=\"_ _7\"/>cement. <span class=\"fc17 ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-105-2": {
   "value": "Annex<span class=\"_ _7\"/>e 10. Imp<span class=\"_ _1\"/>\u00f4ts<span class=\"_ _1\"/> sur le <span class=\"_ _1\"/>r\u00e9sult<span class=\"_ _1\"/>at<span class=\"ls1 ws0\"> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws163\">millions EUR)<span class=\"_ _13\"/></span> <span class=\"_ _1a6\"> </span></span><span class=\"ff50 lsfb\">Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _53\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Amorti<span class=\"_ _1\"/>ssement acc\u00e9l\u00e9<span class=\"_ _1\"/>r\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _1a7\"> </span>-<span class=\"ls10f ws16c\">45<span class=\"_ _1a8\"> </span></span>-<span class=\"ls10f ws16c\">40</span></span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste valeur<span class=\"_ _1\"/> sur acqu<span class=\"_ _1\"/>isition<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _1a9\"> </span>-<span class=\"ls100 ws14e\">33<span class=\"_ _1aa\"> </span></span>-<span class=\"ls100 ws14e\">20</span></span>Provisionn\u00e9 en statu<span class=\"_ _13\"/>taire, pas retenu en I<span class=\"_ _13\"/>FRS<span class=\"ws0\"> <span class=\"_ _1ab\"> </span>-7<span class=\"_ _85\"> </span>-8</span>Revalorisation des ins<span class=\"_ _13\"/>truments fina<span class=\"_ _13\"/>nciers \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"ws0\"> <span class=\"_ _df\"> </span>-2<span class=\"_ _d2\"> </span>-<span class=\"ls100 ws14e\">52</span></span>Imposition diff\u00e9r\u00e9e sur <span class=\"_ _13\"/>r\u00e9alisations d'act<span class=\"_ _13\"/>ifs immobilis\u00e9s<span class=\"_ _13\"/> corporels<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1ac\"> </span>-7<span class=\"_ _ab\"> </span>-7</span>Avanta<span class=\"_ _1\"/>ges post\u00e9r<span class=\"_ _1\"/>ieurs \u00e0<span class=\"_ _1\"/> l'emploi, i<span class=\"_ _1\"/>ndemnit\u00e9s de<span class=\"_ _1\"/> fin de co<span class=\"_ _1\"/>ntrats et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages<span class=\"ls1 ws0\"> <span class=\"_ _1ad\"> </span>-7<span class=\"_ _91\"> </span>-<span class=\"lsff ws148\">19</span></span>Imposi<span class=\"_ _1\"/>tion diff<span class=\"_ _1\"/>\u00e9r\u00e9e sur<span class=\"_ _1\"/> actifs sur co<span class=\"_ _1\"/>ntrats et sur<span class=\"_ _1\"/> les co\u00fbts<span class=\"_ _1\"/> de contra<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _1ae\"> </span>-<span class=\"ls100 ws14e\">56<span class=\"_ _1aa\"> </span></span>-<span class=\"lsfc ws14a\">61</span></span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1af\"> </span>-2<span class=\"_ _167\"> </span>0 </span>Latences f<span class=\"_ _1\"/>iscales passi<span class=\"_ _1\"/>ves brutes<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">159</span> -<span class=\"ls100 ws14e\">209</span> Ajustement<span class=\"_ _13\"/> \u00e0 la juste valeur des immob<span class=\"_ _13\"/>ilisations<span class=\"ws0\"> <span class=\"_ _1b0\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _91\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> </span>Pertes fiscales r\u00e9cup\u00e9rables<span class=\"ls1 ws0\"> </span>3 <span class=\"_ _167\"> </span>0<span class=\"_ _13\"/> Provisi<span class=\"_ _1\"/>ons pou<span class=\"_ _1\"/>r risques et ch<span class=\"_ _1\"/>arges<span class=\"ls1 ws0\"> <span class=\"_ _1b1\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _91\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1b2\"> </span>2 <span class=\"_ _85\"> </span><span class=\"lsff ws148\">10</span> </span>Latences f<span class=\"_ _1\"/>iscales activ<span class=\"_ _1\"/>es brutes<span class=\"ls1 ws0\"> </span>29<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>Latences f<span class=\"_ _1\"/>iscales (passi<span class=\"_ _1\"/>ves)/actives n<span class=\"_ _1\"/>ettes, lor<span class=\"_ _1\"/>squ'elles so<span class=\"_ _1\"/>nt group\u00e9es p<span class=\"_ _1\"/>ar entit<span class=\"_ _1\"/>\u00e9 juridique,<span class=\"_ _1\"/> sont les suivan<span class=\"_ _1\"/>tes :<span class=\"ls1 ws0\"> </span>Latence<span class=\"_ _1\"/>s fiscales p<span class=\"_ _1\"/>assives net<span class=\"_ _1\"/>tes<span class=\"ls1 ws0\"> <span class=\"_ _1b1\"> </span>-<span class=\"lsff ws148\">136<span class=\"_ _117\"> </span></span>-<span class=\"lsff ws148\">181</span></span>Latence<span class=\"_ _1\"/>s fiscales a<span class=\"_ _1\"/>ctives net<span class=\"_ _1\"/>tes<span class=\"ls1 ws0\"> <span class=\"_ _1b3\"> </span>6 <span class=\"_ _126\"> </span>5 </span>Les mou<span class=\"_ _1\"/>vements en 20<span class=\"_ _1\"/>22 relati<span class=\"_ _1\"/>fs aux positions d<span class=\"_ _1\"/>es latenc<span class=\"_ _1\"/>es fiscales so<span class=\"_ _1\"/>nt les suivan<span class=\"_ _1\"/>ts  (en millions <span class=\"_ _13\"/>EUR)<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">129</span> Diminution li\u00e9e \u00e0 l'all<span class=\"_ _13\"/>ocation du prix d'ac<span class=\"_ _13\"/>quisition<span class=\"ws0\"> <span class=\"_ _145\"> </span>-1</span>Diminutions reconnues<span class=\"_ _13\"/> via les autres \u00e9<span class=\"_ _13\"/>l\u00e9ments du r\u00e9sultat globa<span class=\"_ _1\"/>l<span class=\"ls1 ws0\"> <span class=\"_ _1b4\"> </span>-<span class=\"ls110 ws16e\">71</span> </span>Augmentations rec<span class=\"_ _13\"/>onnues<span class=\"ws0\"> <span class=\"ls10f ws166\">via le compte de r\u00e9sultats</span> <span class=\"_ _142\"> </span><span class=\"ls100 ws14e\">25</span> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">176<span class=\"_ _13\"/></span> Les mou<span class=\"_ _1\"/>vements en 20<span class=\"_ _1\"/>21 relatifs a<span class=\"_ _1\"/>ux position<span class=\"_ _1\"/>s des latenc<span class=\"_ _1\"/>es fiscale<span class=\"_ _1\"/>s sont les suiva<span class=\"_ _1\"/>nts  (en millions <span class=\"_ _13\"/>EUR)<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2020<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">103<span class=\"_ _13\"/></span> Diminution li\u00e9e \u00e0 l'all<span class=\"_ _13\"/>ocation du prix d'ac<span class=\"_ _13\"/>quisition<span class=\"ws0\"> <span class=\"_ _1b5\"> </span>-6 </span>Diminutions reconnues<span class=\"_ _13\"/> via les autres \u00e9<span class=\"_ _13\"/>l\u00e9ments du r\u00e9sultat globa<span class=\"_ _1\"/>l<span class=\"ls1 ws0\"> <span class=\"_ _1b6\"> </span>-<span class=\"ls100 ws14e\">32</span></span>Augmentations rec<span class=\"_ _13\"/>onnues<span class=\"ws0\"> <span class=\"ls10f ws166\">via le compte de r\u00e9sultats</span> <span class=\"_ _135\"> </span><span class=\"lsff ws148\">12</span> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">129</span> Les charges d\u2019imp\u00f4ts <span class=\"_ _1\"/>diff\u00e9r\u00e9s au compte de <span class=\"_ _1\"/>r\u00e9sultats de 2022 r\u00e9<span class=\"_ _1\"/>sultent essentiellement de l\u2019acc<span class=\"_ _1\"/>\u00e9l\u00e9ration<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">des<span class=\"_ _1\"/> amortissem<span class=\"_ _1\"/>ents d<span class=\"_ _1\"/>e certain<span class=\"_ _1\"/>s \u00e9l\u00e9men<span class=\"_ _1\"/>ts </span></span>du r\u00e9seau et de l\u2019appl<span class=\"_ _1\"/>ication de la m\u00e9thode<span class=\"_ _1\"/> des amortissements d\u00e9g<span class=\"_ _1\"/>ressifs appliqu\u00e9s sur l<span class=\"_ _1\"/>es immobilisations<span class=\"ls1 ws0\"> </span><span class=\"ws113\">corporelles et les droits de diffusion </span>acquis en 2018 et<span class=\"_ _1\"/> 2019 par Proxim<span class=\"_ _1\"/>us SA suivant les no<span class=\"_ _1\"/>rmes comptables<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">belge<span class=\"_ _1\"/>s. Cet<span class=\"_ _1\"/>te charge <span class=\"_ _1\"/>est pa<span class=\"_ _1\"/>rtiellem<span class=\"_ _1\"/>ent comp<span class=\"_ _1\"/>ens\u00e9e p<span class=\"_ _1\"/>ar la dim<span class=\"_ _1\"/>inution d<span class=\"_ _7\"/>es<span class=\"_ _13\"/> </span></span>latences fiscales passive<span class=\"_ _1\"/>s relatives aux ajustem<span class=\"_ _1\"/>ents \u00e0 la juste valeu<span class=\"_ _1\"/>r des acquisitions<span class=\"ls1 ws0\">.<span class=\"_ _1\"/> </span>L\u2019imposi<span class=\"_ _1\"/>tion dif<span class=\"_ _1\"/>f\u00e9r\u00e9e sur<span class=\"_ _1\"/> r\u00e9alisatio<span class=\"_ _1\"/>ns d'actif<span class=\"_ _1\"/>s immobil<span class=\"_ _1\"/>is\u00e9s corpo<span class=\"_ _7\"/>r<span class=\"_ _13\"/>els co<span class=\"_ _1\"/>ncernent es<span class=\"_ _1\"/>sentiell<span class=\"_ _1\"/>emen<span class=\"lscf ws110\">t l\u2019\u00e9l<span class=\"_ _1\"/>imination du gain r\u00e9sul<span class=\"_ _1\"/>tant des ventes \u00e0 la j<span class=\"_ _1\"/>uste </span>valeur d\u2019actifs immobilis\u00e9s entre soci\u00e9t\u00e9s du Groupe.<span class=\"ls1 ws0\"> </span>Le Groupe n\u2019a pas <span class=\"_ _1\"/>comptabilis\u00e9 d\u2019actifs d'imp\u00f4t<span class=\"_ _1\"/>s diff\u00e9r\u00e9s pour les p<span class=\"_ _1\"/>ertes des filiales qu<span class=\"_ _1\"/>i sont d\u00e9ficitaires depuis plusi<span class=\"_ _1\"/>eurs<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">ann\u00e9es. L<span class=\"_ _1\"/>es pe<span class=\"_ _1\"/>rtes f<span class=\"lsd9 ws11e\">isca<span class=\"_ _1\"/>les </span></span></span>cumul\u00e9es \u00e0 reporte<span class=\"_ _1\"/>r et les cr\u00e9dits d'imp\u00f4ts<span class=\"_ _1\"/> disponibles pour ces soci<span class=\"_ _1\"/>\u00e9t\u00e9s s\u2019\u00e9levaient \u00e0 22 million<span class=\"_ _1\"/>s EUR au 31 d\u00e9<span class=\"_ _1\"/>cembre 2022 (<span class=\"lsd1 ws114\">EUR 50<span class=\"_ _1\"/> millions en </span>2021), dont 22 millions EUR pou<span class=\"_ _1\"/>r lesquelles l\u2019utilisation n\u2019est pas limit\u00e9e dans le <span class=\"_ _1\"/>temps mais avec une limitation sur l\u2019exe<span class=\"_ _1\"/>rcice au million et \u00e0 70% au<span class=\"ls1 ws0\">-</span>del\u00e0. Les produi<span class=\"_ _1\"/>ts/(charges) d'imp\u00f4ts d<span class=\"_ _1\"/>iff\u00e9r\u00e9s dans le compte de r\u00e9sultats c<span class=\"_ _1\"/>oncernent les \u00e9l\u00e9ments suiva<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> : </span>Ann\u00e9e <span class=\"_ _13\"/>se t<span class=\"_ _13\"/>ermin<span class=\"_ _13\"/>ant<span class=\"_ _13\"/> le 3<span class=\"_ _13\"/>1 d\u00e9<span class=\"_ _13\"/>cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions <span class=\"_ _13\"/>EUR) <span class=\"_ _1b7\"> </span><span class=\"ff50 lsfc ws14a\">2021</span><span class=\"ff50\"> <span class=\"_ _53\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Amorti<span class=\"_ _1\"/>ssements acc\u00e9l\u00e9r\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1b8\"> </span><span class=\"lsff ws148\">14</span> <span class=\"_ _85\"> </span>5 </span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste valeur<span class=\"_ _1\"/> sur acqu<span class=\"_ _1\"/>isition<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _1b9\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _d2\"> </span><span class=\"lsff ws148\">14<span class=\"_ _13\"/></span> </span>Revalorisation des ins<span class=\"_ _13\"/>truments fina<span class=\"_ _13\"/>nciers \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"ws0\"> <span class=\"_ _1ba\"> </span>-4<span class=\"_ _167\"> </span>0 </span>Imposition diff\u00e9r\u00e9e sur <span class=\"_ _13\"/>r\u00e9alisations d'act<span class=\"_ _13\"/>ifs immobilis\u00e9s<span class=\"_ _13\"/> corporels<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1bb\"> </span>1 <span class=\"_ _126\"> </span>0 </span>Ajustement \u00e0 la juste valeur des <span class=\"ls1 ws0\">immobilisations <span class=\"_ _173\"> </span>-<span class=\"_ _13\"/>2<span class=\"_ _ab\"> </span>-1</span>Avanta<span class=\"_ _1\"/>ges post\u00e9r<span class=\"_ _1\"/>ieurs \u00e0<span class=\"_ _1\"/> l'emploi, i<span class=\"_ _1\"/>ndemnit\u00e9s de<span class=\"_ _1\"/> fin de co<span class=\"_ _1\"/>ntrats et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages<span class=\"ls1 ws0\"> <span class=\"_ _1bc\"> </span>-2<span class=\"_ _1bd\"> </span>7 </span>Pertes fiscales r\u00e9cup\u00e9rables<span class=\"ls1 ws0\"> <span class=\"_ _1a7\"> </span>-4<span class=\"_ _85\"> </span>-3</span>Actifs su<span class=\"_ _1\"/>r contra<span class=\"_ _1\"/>ts et co\u00fbts des<span class=\"_ _1\"/> contra<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _169\"> </span>-4<span class=\"_ _85\"> </span>-5</span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1be\"> </span>3 <span class=\"_ _1bd\"> </span>7 </span>Charges d'im<span class=\"_ _13\"/>p\u00f4ts diff\u00e9r\u00e9s de <span class=\"ls1 ws0\">l'a<span class=\"_ _13\"/>nn\u00e9e </span>12<span class=\"ls1 ws0\"> </span>25<span class=\"ls1 ws0\"> </span>Le compte de r\u00e9sul<span class=\"_ _1\"/>tats consolid\u00e9 comprend<span class=\"_ _1\"/> les charges fiscales suivantes :<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions <span class=\"_ _13\"/>EUR) <span class=\"_ _1b7\"> </span><span class=\"ff50 lsfc ws14a\">2021</span><span class=\"ff50\"> <span class=\"_ _53\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Charge fiscale courante sur le r\u00e9sultat de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _72\"> </span>-<span class=\"lsff ws148\">149<span class=\"_ _117\"> </span></span>-<span class=\"lsff ws148\">153</span></span>Imp\u00f4ts d<span class=\"_ _1\"/>iff\u00e9r\u00e9s su<span class=\"_ _1\"/>r le r\u00e9sulta<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"_ _1bf\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">25</span> </span>Imp\u00f4t sur le <span class=\"ls101 ws14f\">r\u00e9sultat co<span class=\"_ _1\"/>mptabilis\u00e9 d<span class=\"_ _1\"/>ans le compte<span class=\"_ _1\"/> de r\u00e9sulta<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> </span></span>-<span class=\"lsff ws148\">137<span class=\"_ _13\"/></span> -<span class=\"lsff ws148\">128<span class=\"_ _13\"/></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-107-2": {
   "value": "La r\u00e9conciliation entre la c<span class=\"_ _13\"/>harge d\u2019imp\u00f4ts sur le <span class=\"_ _13\"/>b\u00e9n\u00e9fice avant im<span class=\"_ _13\"/>p\u00f4ts au taux d\u2019imposition<span class=\"_ _13\"/> statutaire et la<span class=\"_ _13\"/> charge d\u2019imp\u00f4ts<span class=\"ls1 ws0\"> <span class=\"ls114 ws16c\">sur le<span class=\"_ _13\"/> r\u00e9s<span class=\"_ _13\"/>ultat<span class=\"_ _13\"/> au ta<span class=\"_ _13\"/>ux </span></span>effectif d'<span class=\"_ _1\"/>imposition sur le r\u00e9sult<span class=\"_ _1\"/>at du Groupe pour chacun des deux exercices cl\u00f4<span class=\"_ _1\"/>tur\u00e9s se pr\u00e9sente comme suit<span class=\"ls1 ws0\"> </span>(en millions <span class=\"_ _13\"/>EUR) <span class=\"_ _1b7\"> </span><span class=\"ff50 lsfc ws14a\">2021</span><span class=\"ff50\"> <span class=\"_ _53\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>B\u00e9n\u00e9fice av<span class=\"_ _13\"/>ant imp\u00f4t<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>581<span class=\"ls1 ws0\"> </span>578<span class=\"ls1 ws0\"> </span>Au taux d'imposition statutaire belge de<span class=\"_ _13\"/> 25% <span class=\"ls1 ws0\"> <span class=\"_ _1c0\"> </span><span class=\"lsff ws148\">145<span class=\"_ _13\"/></span> <span class=\"_ _55\"> </span><span class=\"lsff ws148\">14<span class=\"_ _13\"/>5</span> </span>Taux d'<span class=\"_ _1\"/>impositi<span class=\"_ _1\"/>on plus f<span class=\"_ _1\"/>aible des au<span class=\"_ _1\"/>tres pays<span class=\"ls1 ws0\"> <span class=\"_ _1c1\"> </span>0 <span class=\"_ _126\"> </span>1 </span>B\u00e9n\u00e9fice non taxable<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1c2\"> </span>-<span class=\"ls100 ws14e\">20<span class=\"_ _1aa\"> </span></span>-<span class=\"ls100 ws14e\">24</span></span>D\u00e9penses non d\u00e9ductibles<span class=\"ls1 ws0\"> <span class=\"_ _1bf\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _92\"> </span>5<span class=\"_ _13\"/> </span>Pertes no<span class=\"_ _1\"/>n d\u00e9ducti<span class=\"_ _1\"/>bles des coen<span class=\"_ _1\"/>trepri<span class=\"_ _1\"/>ses et des entr<span class=\"_ _1\"/>eprises a<span class=\"_ _1\"/>ssoci\u00e9es<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>7 <span class=\"_ _1bd\"> </span>8 </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1af\"> </span>-6 <span class=\"_ _163\"> </span>-5</span>Charge d'imp\u00f4ts sur le r\u00e9sultat<span class=\"ls1 ws0\"> </span>137<span class=\"ls1 ws0\"> </span>128<span class=\"ls1 ws0\"> </span>Taux effecti<span class=\"_ _1\"/>f d'imposi<span class=\"_ _1\"/>tion sur le r<span class=\"_ _1\"/>\u00e9sultat <span class=\"ls1 ws0\"> </span>23,<span class=\"_ _13\"/>51%<span class=\"ls1 ws0\"> </span>22,22%<span class=\"ls1 ws0\"> </span>Le taux effectif d\u2019impo<span class=\"_ _1\"/>sition en 2022 s\u2019\u00e9l\u00e8ve \u00e0<span class=\"_ _1\"/> 22,22% et est inf<span class=\"_ _1\"/>\u00e9rieur au taux effectif de<span class=\"_ _1\"/> 2021 qui s\u2019\u00e9levait \u00e0<span class=\"_ _1\"/> 23.51%.  Les b\u00e9n\u00e9f<span class=\"_ _1\"/>ices no<span class=\"_ _1\"/>n taxabl<span class=\"_ _1\"/>es des <span class=\"_ _1\"/>soci\u00e9t\u00e9s<span class=\"_ _1\"/> du Group<span class=\"_ _7\"/>e r\u00e9sultent <span class=\"_ _1\"/>essenti<span class=\"_ _1\"/>ellement d<span class=\"_ _1\"/>e l\u2019appl<span class=\"_ _1\"/>ication d<span class=\"_ _1\"/>es prin<span class=\"_ _1\"/>cipes g\u00e9n<span class=\"_ _1\"/>\u00e9raux <span class=\"_ _1\"/>des lois<span class=\"_ _1\"/> <span class=\"lscf ws110\">fiscales comme des </span>d\u00e9ductions pour revenus<span class=\"_ _1\"/> de brevets applicabl<span class=\"_ _1\"/>es en Belgique. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>En 2022, l<span class=\"_ _7\"/>es d\u00e9penses no<span class=\"_ _1\"/>n d\u00e9du<span class=\"_ _1\"/>ctibles<span class=\"_ _1\"/> concern<span class=\"_ _1\"/>ent pr<span class=\"lscf ws110\">incipalemen<span class=\"_ _1\"/>t les diverses d\u00e9penses n<span class=\"_ _1\"/>on admises fiscalemen<span class=\"_ _1\"/>t.<span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-108-2": {
   "value": "Annexe 11. Actifs et passifs de pe<span class=\"_ _1\"/>nsion, autres avantages post\u00e9rieurs \u00e0 l'emp<span class=\"_ _1\"/>loi et<span class=\"_ _1\"/> ind<span class=\"_ _1\"/>emnit<span class=\"_ _7\"/>\u00e9s de fin d<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>rat<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe est dot\u00e9 de divers plans r\u00e9sum\u00e9s ci<span class=\"ls1 ws0\">-</span><span class=\"ws16c\">dessous<span class=\"ls1 ws0\"> : </span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Indemnit\u00e9s de fin de cont<span class=\"_ _13\"/>rat et compen<span class=\"_ _13\"/>sations additionnelles<span class=\"_ _13\"/> dans le cadre de <span class=\"_ _13\"/>programmes de<span class=\"_ _13\"/> 140<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _7f\"> </span></span>116<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>restru<span class=\"_ _1\"/>cturatio<span class=\"_ _1\"/>n<span class=\"ls1 ws0\"> </span>Plans \u00e0<span class=\"_ _1\"/> prestatio<span class=\"_ _1\"/>ns d\u00e9fi<span class=\"_ _1\"/>nies de pen<span class=\"_ _1\"/>sions compl\u00e9me<span class=\"_ _1\"/>ntaires d<span class=\"_ _1\"/>ette nette / (<span class=\"_ _1\"/>actif n<span class=\"_ _1\"/>et)<span class=\"ls1 ws0\"> <span class=\"_ _103\"> </span>-<span class=\"ls110 ws16e\">79</span> <span class=\"_ _1b\"> </span>-<span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> </span>Autres plans de <span class=\"ls1 ws0\">pension <span class=\"_ _1c3\"> </span>1 <span class=\"_ _129\"> </span>1 </span>Avantages accord\u00e9s au personnel po<span class=\"_ _1\"/>st<span class=\"_ _13\"/>\u00e9rieurs \u00e0 l'emploi (autres que les pensions)<span class=\"ls1 ws0\"> <span class=\"_ _f7\"> </span><span class=\"lsfc ws14a\">365</span> <span class=\"_ _55\"> </span><span class=\"lsfc ws14a\">295<span class=\"_ _13\"/></span> </span>Actif net co<span class=\"_ _1\"/>mptabilis\u00e9 a<span class=\"_ _1\"/>u bilan<span class=\"ls1 ws0\"> </span>79<span class=\"ls1 ws0\"> </span>140<span class=\"ls1 ws0\"> </span>Dette nette comptabilis\u00e9e au bilan<span class=\"ls1 ws0\"> </span>508<span class=\"ls1 ws0\"> </span>413<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Dette nette (court terme)<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span><span class=\"lsfc ws14a\">62</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">52</span> </span>Dette nette (long terme)<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span></span>447<span class=\"ls1 ws0\"> <span class=\"_ _7f\"> </span><span class=\"lsfc ws14a\">361<span class=\"_ _13\"/></span> </span>Le calcul de la d<span class=\"_ _1\"/>ette nette repose sur les<span class=\"_ _1\"/> hypoth\u00e8ses \u00e9tablies \u00e0 la<span class=\"_ _1\"/> date du bilan. Le<span class=\"_ _1\"/>s hypoth\u00e8ses utilis\u00e9<span class=\"_ _1\"/>es dans les diff\u00e9ren<span class=\"lsd9 ws130\">t<span class=\"_ _1\"/>s plan<span class=\"_ _1\"/>s sont d<span class=\"_ _1\"/>\u00e9termin<span class=\"_ _7\"/>\u00e9es </span>\u00e0 la fois sur la b<span class=\"_ _1\"/>ase de facteurs ma<span class=\"_ _1\"/>cro\u00e9conomiques et de cara<span class=\"_ _1\"/>ct\u00e9ristiques sp\u00e9cifiques \u00e0 chacun <span class=\"_ _1\"/>des plans,<span class=\"ls1 ws0\"> </span>de la du<span class=\"_ _1\"/>r\u00e9e de ces plans <span class=\"_ _1\"/>et de la population b\u00e9n\u00e9ficiaire.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le taux d\u2019actualisation em<span class=\"_ _1\"/>ploy\u00e9 dans l\u2019\u00e9valuation<span class=\"_ _1\"/> des plans de pensi<span class=\"_ _1\"/>on, autres avantages pos<span class=\"_ _1\"/>t\u00e9rieurs \u00e0 l\u2019emploi et<span class=\"_ _1\"/> les indemn<span class=\"lsdd ws125\">it\u00e9s d<span class=\"_ _13\"/>e fin<span class=\"_ _13\"/> de con<span class=\"_ _13\"/>tra<span class=\"_ _13\"/>t </span>se r\u00e9f\u00e8re au taux du<span class=\"_ _1\"/> march\u00e9 des o<span class=\"_ _1\"/>bligations d\u2019entreprises de<span class=\"_ _1\"/> haute qualit\u00e9 de l\u2019Eurozone<span class=\"_ _1\"/> pour des p\u00e9riodes d<span class=\"_ _1\"/>e duration correspondan<span class=\"_ _1\"/>tes aux diff\u00e9rents plans.<span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">a diminution des</span> <span class=\"lscf ws110\">flux d<span class=\"_ _1\"/>e tr\u00e9sorerie r\u00e9sultant de la<span class=\"_ _1\"/> dette pour le<span class=\"_ _1\"/>s pensions, les autres avan<span class=\"_ _1\"/>tages post\u00e9rieurs \u00e0 l'emploi e<span class=\"_ _1\"/>t les indemnit\u00e9s de <span class=\"lscc ws10f\">fin <span class=\"lsd5 ws94\">de </span></span></span>contrat <span class=\"_ _1\"/>rapport\u00e9e<span class=\"_ _1\"/> dans le<span class=\"_ _1\"/> flux de <span class=\"_ _1\"/>tr\u00e9so<span class=\"_ _1\"/>rerie ne<span class=\"_ _1\"/>t des activ<span class=\"_ _1\"/>it\u00e9s op<span class=\"_ _1\"/>\u00e9ratio<span class=\"_ _1\"/>nnelles r<span class=\"_ _1\"/>\u00e9sulte d'un<span class=\"_ _7\"/> paiement moi<span class=\"_ _1\"/>ns \u00e9lev\u00e9 <span class=\"_ _1\"/>en 202<span class=\"ls1 ws0\">2 <span class=\"_ _1\"/><span class=\"lscf ws110\">par rapport \u00e0 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">1 </span>pour le </span></span>plan de d\u00e9part anti<span class=\"_ _1\"/>cip\u00e9 et le plan Fit For <span class=\"_ _1\"/>Purpose.<span class=\"ls1 ws0\"> </span>Annexe 11<span class=\"_ _1\"/>.1. In<span class=\"_ _1\"/>demnit\u00e9s d<span class=\"_ _1\"/>e fin de co<span class=\"_ _1\"/>ntrat et c<span class=\"_ _1\"/>ompens<span class=\"_ _1\"/>ations addi<span class=\"_ _1\"/>tionnel<span class=\"_ _1\"/>les dans<span class=\"_ _1\"/> le cadre des programm<span class=\"_ _1\"/>es de restruc<span class=\"_ _1\"/>turatio<span class=\"_ _1\"/>n<span class=\"ls1 ws0\"> </span>Les indemn<span class=\"_ _7\"/>it\u00e9s de fin d<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>rat et com<span class=\"_ _1\"/>pensatio<span class=\"_ _1\"/>ns addit<span class=\"_ _1\"/>ionnelle<span class=\"_ _1\"/>s reprises<span class=\"_ _1\"/> dans ce<span class=\"_ _1\"/>tte ann<span class=\"_ _1\"/>exe conce<span class=\"_ _1\"/>rnent le<span class=\"_ _1\"/>s program<span class=\"_ _1\"/>mes de<span class=\"_ _1\"/> rest<span class=\"lscf ws110\">ructuratio<span class=\"_ _1\"/>n du </span>personn<span class=\"_ _1\"/>el. Aucun a<span class=\"_ _7\"/>ctif n\u2019est co<span class=\"_ _1\"/>nstitu\u00e9 p<span class=\"_ _1\"/>our co<span class=\"_ _1\"/>uvrir ces<span class=\"_ _1\"/> indemni<span class=\"_ _1\"/>t\u00e9s. <span class=\"ls1 ws0\"> </span>En 2007, le Groupe<span class=\"_ _1\"/> a impl\u00e9ment\u00e9 <span class=\"_ _1\"/>un programme de<span class=\"ls1 ws0\"> </span>mobilit\u00e9<span class=\"_ _1\"/> externe volontaire vers l\u2019<span class=\"_ _1\"/>Etat Belge pour ses employ<span class=\"_ _1\"/>\u00e9s statutaires et un p<span class=\"_ _1\"/>rogramme pour les employ\u00e9s s<span class=\"_ _1\"/>tatutaires inaptes m\u00e9d<span class=\"_ _1\"/>icalement. Suivant les te<span class=\"_ _1\"/>rmes de ce plan, le<span class=\"_ _1\"/> Groupe va payer des <span class=\"_ _1\"/>indemnit\u00e9s jusqu\u2019\u00e0 <span class=\"lsd1 ws114\">l\u2019\u00e2ge de la<span class=\"_ _1\"/> pension </span>du b\u00e9n<span class=\"_ _1\"/>\u00e9ficiaire.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>E<span class=\"lscf ws110\">n 2016, le Group<span class=\"_ _1\"/>e a impl\u00e9ment\u00e9 un plan d<span class=\"_ _1\"/>e d\u00e9part volontaire ant<span class=\"_ _1\"/>icip\u00e9 qui permet de qu<span class=\"_ _1\"/>itter anticipativement \u00e0 l\u2019\u00e2g<span class=\"_ _1\"/>e de 60 (ou<span class=\"ls1 ws0\"> </span>58 pou<span class=\"_ _1\"/>r un petit </span>groupe). Pour certain<span class=\"_ _1\"/>s participants \u00e0 ce plan de d<span class=\"_ _1\"/>\u00e9part anticip\u00e9, des i<span class=\"_ _1\"/>ndemnit\u00e9s sont pay<span class=\"_ _1\"/>\u00e9es \u00e0 partir de 6<span class=\"_ _1\"/>0 ans jusqu\u2019\u00e0 l\u2019\u00e2ge o\u00f9<span class=\"_ _1\"/> le b\u00e9n\u00e9ficiaire peut \u00eatre pensionn\u00e9 au plus<span class=\"_ _1\"/> t\u00f4t. Pour ceux qui<span class=\"_ _1\"/> entrent dans le plan<span class=\"_ _1\"/> avant l\u2019\u00e2ge de 60 <span class=\"_ _1\"/>et qui doivent en<span class=\"_ _1\"/>core prester des se<span class=\"_ _1\"/>rvices jusqu\u2019\u00e0 60 ans, <span class=\"_ _1\"/>le co\u00fbt du plan est <span class=\"_ _1\"/>reconn<span class=\"_ _1\"/>u sur la<span class=\"_ _1\"/> p\u00e9riode d<span class=\"_ _1\"/>e serv<span class=\"_ _1\"/>ices enco<span class=\"_ _1\"/>re \u00e0 pr<span class=\"_ _1\"/>ester en<span class=\"_ _1\"/>tre l<span class=\"lscf ws110\">e <span class=\"_ _1\"/>moment de l\u2019entr\u00e9e dan<span class=\"_ _1\"/>s le programme <span class=\"_ _1\"/>et les 60 ans. Les co\u00fbt<span class=\"_ _1\"/>s \u00e9voluent av<span class=\"_ _1\"/>ec </span>l\u2019index et le taux d\u2019a<span class=\"_ _1\"/>ctualisation. La rota<span class=\"_ _1\"/>tion du personnel est <span class=\"_ _1\"/>estim\u00e9e comme nulle.<span class=\"ls1 ws0\"> </span>En 2019, Proximus a lanc\u00e9 son<span class=\"_ _1\"/> plan de transformation Fit for Pu<span class=\"_ _1\"/>rpose (FFP). Une analyse bas\u00e9<span class=\"lscf ws110\">e sur<span class=\"_ _1\"/> les futurs d\u00e9fis d<span class=\"_ _1\"/>e l'entreprise a permi<span class=\"_ _1\"/>s </span>d'ident<span class=\"_ _1\"/>ifier le<span class=\"_ _1\"/>s doma<span class=\"_ _1\"/>ines d'a<span class=\"_ _1\"/>ctivit\u00e9 <span class=\"_ _1\"/>qui son<span class=\"_ _1\"/>t soit <span class=\"_ _1\"/>modifi\u00e9<span class=\"_ _1\"/>s, soit <span class=\"_ _1\"/>en voi<span class=\"_ _1\"/>e de di<span class=\"_ _1\"/>sparitio<span class=\"_ _1\"/>n. Dans<span class=\"_ _1\"/> ce con<span class=\"_ _1\"/>texte,<span class=\"_ _1\"/> 1.347<span class=\"_ _1\"/> ETP qu<span class=\"_ _1\"/>ittai<span class=\"ws117\">en<span class=\"_ _1\"/>t Proximus<span class=\"_ _1\"/>. La provisio<span class=\"_ _1\"/>n </span>pour indemnit\u00e9s de fin de <span class=\"_ _1\"/>contrat (288 millions d'euros)<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">a \u00e9t\u00e9 enti\u00e8r<span class=\"_ _1\"/>ement comptabilis\u00e9e en<span class=\"_ _1\"/> 2019 \u00e0 la suite d'une <span class=\"_ _1\"/>communication d\u00e9taill<span class=\"_ _1\"/>\u00e9e et </span></span>formelle a<span class=\"_ _1\"/>ux pe<span class=\"_ _1\"/>rsonnes <span class=\"_ _1\"/>concern\u00e9<span class=\"_ _1\"/>es par le p<span class=\"_ _1\"/>lan et<span class=\"_ _1\"/> parce qu<span class=\"_ _1\"/>e ces in<span class=\"_ _1\"/>demnit<span class=\"_ _1\"/>\u00e9s n'\u00e9ta<span class=\"_ _1\"/>ient pas co<span class=\"_ _1\"/>nditionn<span class=\"_ _7\"/>\u00e9es \u00e0 des p<span class=\"_ _1\"/>restation<span class=\"_ _1\"/>s de se<span class=\"_ _1\"/><span class=\"lsd2 ws0\">rvices f<span class=\"_ _1\"/>uturs. La<span class=\"_ _1\"/> </span>provisi<span class=\"_ _13\"/>on compre<span class=\"_ _13\"/>nd toutes le<span class=\"lscf ws110\">s indemnit\u00e9s qui sont pay\u00e9<span class=\"_ _1\"/>es aux participants soit lor<span class=\"_ _1\"/>s de leur d\u00e9mission, s<span class=\"_ _1\"/>oit jusqu\u2019\u00e0 l\u2019\u00e2ge o\u00f9 l<span class=\"_ _1\"/>e b\u00e9n\u00e9ficiaire peut \u00eatre </span>pensionn\u00e9 au plus t\u00f4t<span class=\"_ _1\"/>. Les provisions comp<span class=\"_ _1\"/>rennent \u00e9galement le<span class=\"_ _1\"/>s co\u00fbts d\u2019outplacement. <span class=\"_ _1\"/>Les co\u00fbts de r<span class=\"_ _1\"/>ecyclage et d'am\u00e9lioratio<span class=\"lsd3 ws118\">n<span class=\"_ _1\"/> des co<span class=\"_ _1\"/><span class=\"ws121\">mp\u00e9tences </span></span>des employ\u00e9s ne son<span class=\"_ _1\"/>t pas inclus d<span class=\"_ _1\"/>ans la provision. La part<span class=\"_ _1\"/>ie \u00e0 long terme de la<span class=\"_ _1\"/> provision concerne le<span class=\"_ _1\"/>s paiements \u00e0 eff<span class=\"_ _1\"/>ectuer \u00e0 plus d\u2019un a<span class=\"_ _1\"/>n (essentiellement jusqu\u2019\u00e0 la date d\u2019entr\u00e9e en pens<span class=\"_ _1\"/>ion). Les montants \u00e9voluent avec l\u2019index<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et le<span class=\"_ _1\"/> taux d\u2019act<span class=\"ws118\">ualisation<span class=\"lsd1 ws114\">. La<span class=\"_ _1\"/> rotation du personnel est </span></span></span></span>estim\u00e9e co<span class=\"_ _1\"/>mme nul<span class=\"_ _1\"/>le. <span class=\"lsd1 ws114\">En 2022,<span class=\"_ _1\"/> le passif pour les indemnit\u00e9s d<span class=\"_ _1\"/>e fin de contrat a \u00e9galement \u00e9t\u00e9 mis<span class=\"_ _1\"/>e<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">jour pour refl\u00e9ter le<span class=\"_ _1\"/> fait que Proximus n<span class=\"_ _1\"/>e </span></span></span>peut de facto plu<span class=\"_ _1\"/>s \u00e9viter d\u2019offrir certains av<span class=\"_ _1\"/>antages \u00e0 des employ\u00e9<span class=\"_ _1\"/>s dans les programme<span class=\"_ _1\"/>s existants.  <span class=\"ws113\">La provision a \u00e9t\u00e9 augment\u00e9e de <span class=\"ls113 ws169\">22 <span class=\"lsd1 ws11a\">milli<span class=\"_ _13\"/>ons </span></span></span>d'euros en <span class=\"lsce ws116\">2022 <span class=\"ws10f\">et r\u00e9duite de EUR<span class=\"_ _1\"/> 1 million en 2021.<span class=\"ls1 ws0\"> </span></span></span>Toute revalorisation ult<span class=\"_ _1\"/>\u00e9rieure de la dette pour <span class=\"_ _1\"/>indemnit\u00e9s de fin de<span class=\"_ _1\"/> contrat et compen<span class=\"_ _1\"/>sations additionnelles est <span class=\"_ _1\"/>reconnue im<span class=\"lsd5 ws94\">m\u00e9<span class=\"_ _13\"/>di</span>atement dans le compte de r\u00e9sultats.<span class=\"ls1 ws0\"> </span>La situation <span class=\"_ _13\"/>de financeme<span class=\"_ _13\"/>nt des<span class=\"_ _13\"/> plans d'inde<span class=\"_ _13\"/>mnit\u00e9s de fin de<span class=\"_ _13\"/> contrat et<span class=\"_ _13\"/> compensati<span class=\"_ _13\"/>ons additionnell<span class=\"_ _13\"/>es se pr\u00e9sent<span class=\"_ _13\"/>e comme s<span class=\"_ _13\"/>uit :<span class=\"ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tion a<span class=\"_ _1\"/>u titre des p<span class=\"_ _1\"/>restatio<span class=\"_ _1\"/>ns d\u00e9finies <span class=\"ls1 ws0\"> <span class=\"_ _1c4\"> </span><span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">116<span class=\"_ _13\"/></span> </span>Obligation<span class=\"_ _1\"/> non couver<span class=\"_ _1\"/>te par les actif<span class=\"_ _1\"/>s des plans<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>140<span class=\"ls1 ws0\"> </span>116<span class=\"ls1 ws0\"> </span>La dette nette comptabilis\u00e9e a \u00e9volu\u00e9 de la fa\u00e7on suivante<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>En d\u00e9but d'exercice<span class=\"ls1 ws0\"> <span class=\"_ _1c5\"> </span><span class=\"ls100 ws14e\">209</span> <span class=\"_ _25\"> </span><span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> </span>Charge (produit) total de la p\u00e9riode<span class=\"ls1 ws0\"> <span class=\"_ _1c6\"> </span>-3 <span class=\"_ _91\"> </span></span><span class=\"ws14e\">22<span class=\"ls1 ws0\"> </span></span>Contribution aux pa<span class=\"_ _13\"/>rticipants<span class=\"ws0\"> <span class=\"_ _1bf\"> </span>-<span class=\"lsfc ws14a\">66</span> <span class=\"_ _1c7\"> </span>-<span class=\"ls10f ws16c\">46</span> </span>En fin d'exe<span class=\"_ _13\"/>rcice<span class=\"ws0\"> </span>140<span class=\"ls1 ws0\"> </span>116<span class=\"ls1 ws0\"> </span>La dette d'i<span class=\"_ _1\"/>ndemnit\u00e9 de<span class=\"_ _1\"/> fin de contra<span class=\"_ _1\"/>t et de co<span class=\"_ _1\"/>mpensations ad<span class=\"_ _1\"/>ditionnell<span class=\"_ _1\"/>es a \u00e9t\u00e9 d\u00e9term<span class=\"_ _1\"/>in\u00e9e sur base<span class=\"_ _1\"/> des hypoth\u00e8ses <span class=\"_ _1\"/>suivante<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> : </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls10f ws16c\">d\u00e9cembre<span class=\"ls1 ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Taux d'ac<span class=\"_ _13\"/>tualis<span class=\"_ _13\"/>ation<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1c8\"> </span><span class=\"lsfe ws14d\">0%</span> <span class=\"_ _5b\"> </span><span class=\"ls100 ws14e\">3,20%</span> </span>Inflat<span class=\"_ _13\"/>ion futu<span class=\"_ _13\"/>re des<span class=\"_ _13\"/> prix<span class=\"_ _13\"/> <span class=\"ls1 ws0\"> <span class=\"_ _1c9\"> </span><span class=\"lsff ws148\">2,15<span class=\"_ _13\"/>%</span> <span class=\"_ _34\"> </span><span class=\"lsfe ws14d\">3,00%</span> </span>Analyse de s<span class=\"_ _13\"/>ensibi<span class=\"_ _13\"/>lit\u00e9<span class=\"ls1 ws0\"> </span>Une augmentation ou<span class=\"_ _1\"/> diminution de 0,5%<span class=\"_ _1\"/> du taux effectif d\u2019act<span class=\"_ _1\"/>ualisation g\u00e9n\u00e8re une va<span class=\"_ _1\"/>riation de la dette d\u2019app<span class=\"_ _1\"/>roximativement <span class=\"lsce ws116\">1 <span class=\"lse6 ws152\">mil<span class=\"_ _13\"/>li<span class=\"_ _13\"/>ons<span class=\"_ _13\"/> EUR<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span></span></span>Le Groupe s\u2019attend \u00e0 <span class=\"_ _1\"/>payer un montant de <span class=\"ls113 ws169\">33 <span class=\"lse6 ws114\">mi<span class=\"_ _13\"/>lli<span class=\"_ _13\"/>ons<span class=\"_ _13\"/> E<span class=\"_ _13\"/>UR<span class=\"_ _13\"/> e<span class=\"_ _13\"/>n <span class=\"lsce ws116\">2023 <span class=\"lsd3 ws118\">en indemni<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>in de con<span class=\"_ _1\"/>trats et<span class=\"_ _1\"/> compen<span class=\"_ _1\"/>sations <span class=\"lsd1 ws114\">additionnelle<span class=\"_ _1\"/>s. Les </span></span></span></span></span>paiement<span class=\"_ _1\"/>s en <span class=\"lsce ws116\">2022 </span>s\u2019<span class=\"_ _1\"/>\u00e9levaien<span class=\"_ _1\"/>t \u00e0 <span class=\"lsd4 ws128\">46<span class=\"ls1 ws0\"> <span class=\"lse6 ws114\">mi<span class=\"_ _13\"/>ll<span class=\"_ _13\"/>io<span class=\"_ _13\"/>ns<span class=\"_ _13\"/> EUR<span class=\"_ _13\"/>.</span> </span></span>Annexe 11.2. Pl<span class=\"_ _1\"/>an \u00e0 cotisati<span class=\"_ _1\"/>ons d\u00e9fini<span class=\"_ _1\"/>es et plan \u00e0 prestations d\u00e9f<span class=\"_ _1\"/>inies de pensi<span class=\"_ _1\"/>ons compl\u00e9me<span class=\"_ _1\"/>ntaires<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Plans \u00e0<span class=\"_ _13\"/> prestations<span class=\"_ _13\"/> d\u00e9finies de pensi<span class=\"_ _13\"/>ons c<span class=\"_ _13\"/>ompl\u00e9ment<span class=\"_ _13\"/>aires pour Pro<span class=\"_ _13\"/>ximus SA<span class=\"_ _13\"/> et certaines fi<span class=\"_ _13\"/>liales<span class=\"ls1 ws0\"> </span>Proximus SA et c<span class=\"_ _1\"/>ertaines de ses filiales b<span class=\"_ _1\"/>elges ont des plans com<span class=\"_ _1\"/>muns de pensions<span class=\"_ _1\"/> compl\u00e9mentaires po<span class=\"_ _1\"/>ur leurs collaborateurs. <span class=\"lsd1 ws114\">C<span class=\"_ _1\"/>es plans </span>procurent des droits d<span class=\"_ _1\"/>e pension pour les <span class=\"_ _1\"/>services prest\u00e9s \u00e0 compte<span class=\"_ _1\"/>r du 1er janvier 1997 au<span class=\"_ _1\"/> plus t\u00f4t. Ils o<span class=\"_ _1\"/>ffrent<span class=\"ls1 ws0\"> </span>des avantages bas<span class=\"_ _1\"/>\u00e9s sur le salaire et les ann<span class=\"_ _1\"/>\u00e9es de s<span class=\"_ _1\"/>ervice. Un<span class=\"_ _1\"/> fonds d<span class=\"_ _1\"/>e pensio<span class=\"_ _1\"/>n g\u00e9r\u00e9 s<span class=\"_ _1\"/>\u00e9par\u00e9men<span class=\"_ _1\"/>t a \u00e9t\u00e9 <span class=\"_ _1\"/>cr\u00e9\u00e9 \u00e0<span class=\"_ _1\"/> cette fin <span class=\"_ _1\"/>en 1998<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>La m\u00e9thode de finan<span class=\"_ _1\"/>cement a pour bu<span class=\"_ _1\"/>t de financer la valeur <span class=\"_ _1\"/>actuelle des obligations<span class=\"_ _1\"/> futures de pensio<span class=\"_ _1\"/>ns (obligations au titre<span class=\"ls1 ws0\"> <span class=\"lsd2 ws117\">de p<span class=\"_ _1\"/>restatio<span class=\"_ _7\"/>ns <span class=\"_ _13\"/>d\u00e9finie<span class=\"_ _1\"/>s </span></span>- <span class=\"lscf ws110\">DBO) li\u00e9es au no<span class=\"_ _1\"/>mbre d\u2019ann\u00e9es de s<span class=\"_ _1\"/>ervice d\u00e9j\u00e0 prest\u00e9es dan<span class=\"_ _1\"/>s la soci\u00e9t\u00e9 et pren<span class=\"_ _1\"/>ant en compte les fut<span class=\"_ _1\"/>ures hausses de salai<span class=\"_ _1\"/>res. La m\u00e9thode de<span class=\"_ _1\"/> </span>financement d\u00e9coule des calculs suivant l\u2019IAS 19.<span class=\"_ _1\"/> La contribution annuelle s\u2019\u00e9l\u00e8ve \u00e0 la som<span class=\"_ _1\"/><span class=\"lsd3 ws118\">me des<span class=\"_ _1\"/> co\u00fbts de<span class=\"_ _1\"/> service<span class=\"_ _1\"/>s rendus,<span class=\"_ _1\"/> l\u2019int\u00e9<span class=\"_ _1\"/>r\u00eat net (i<span class=\"_ _1\"/>nt\u00e9r\u00eat su<span class=\"_ _1\"/>r </span>le DBO moins le <span class=\"_ _1\"/>rendement attendu de<span class=\"_ _1\"/>s actifs) et l\u2019amortissem<span class=\"_ _1\"/>ent de la diff\u00e9rence <span class=\"_ _1\"/>des actifs et du D<span class=\"_ _1\"/>BO exc\u00e9dant 10%<span class=\"_ _1\"/> du montan<span class=\"lsd3 ws118\">t le pl<span class=\"_ _7\"/>us \u00e9lev\u00e9 </span>entre le DBO et les actifs du pla<span class=\"_ _1\"/>n. Il en d\u00e9coule que l<span class=\"lscf ws110\">e mon<span class=\"_ _1\"/>tant contribu\u00e9 pourrait d<span class=\"_ _1\"/>iff\u00e9rer de celui recon<span class=\"_ _1\"/>nu dans le compte de<span class=\"_ _1\"/> r\u00e9sultats.<span class=\"ls1 ws0\"> </span></span>Aux 31 d\u00e9cembre <span class=\"lsce ws116\">20<span class=\"_ _1\"/>22<span class=\"lscf ws110\">, les actifs du f<span class=\"_ _1\"/>onds de pension exc\u00e9dai<span class=\"_ _1\"/>ent le minimum requi<span class=\"_ _1\"/>s par les r\u00e9gulateurs du <span class=\"_ _1\"/>secteur des pensions,<span class=\"_ _1\"/> \u00e0 savoir la </span></span>provision technique. Les provisio<span class=\"lscf ws110\">ns techniqu<span class=\"_ _1\"/>es repr\u00e9sentent le mo<span class=\"_ _1\"/>ntant n\u00e9cessaire pour gar<span class=\"_ _1\"/>antir l\u2019\u00e9quilibre \u00e0 court <span class=\"_ _1\"/>et \u00e0 long terme du f<span class=\"_ _1\"/>onds de </span>pension. Il est con<span class=\"_ _1\"/>stitu\u00e9 des droits acquis augm<span class=\"_ _1\"/>ent\u00e9s d\u2019une marge d<span class=\"_ _1\"/>e s\u00e9curit\u00e9 afin d<span class=\"_ _1\"/>e garantir la durabili<span class=\"_ _1\"/>t\u00e9 du financement d<span class=\"lsd3 ws118\">es <span class=\"_ _1\"/>pension<span class=\"_ _1\"/>s. Les d<span class=\"_ _1\"/>ro<span class=\"lsdd ws11b\">its </span></span>acquis r<span class=\"_ _1\"/>epr\u00e9sent<span class=\"_ _1\"/>ent la va<span class=\"_ _1\"/>leur actu<span class=\"_ _7\"/>elle des avanta<span class=\"_ _1\"/>ges accu<span class=\"_ _1\"/>mul\u00e9s a<span class=\"_ _1\"/>u cours d<span class=\"_ _1\"/>es ann<span class=\"_ _1\"/>\u00e9es de s<span class=\"_ _1\"/>ervice pr<span class=\"_ _1\"/>est\u00e9es dan<span class=\"_ _1\"/>s la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 et<span class=\"_ _1\"/> du <span class=\"lscf ws110\">niveau de<span class=\"_ _1\"/> salaire </span>actuel. Ils sont calcul\u00e9<span class=\"_ _1\"/>s conform\u00e9ment aux <span class=\"_ _1\"/>r\u00e8gles relatives aux pen<span class=\"_ _1\"/>sions et aux lois en conc<span class=\"_ _1\"/>ernant les hypoth<span class=\"lsd3 ws118\">\u00e8s<span class=\"_ _1\"/>es actuar<span class=\"_ _1\"/>ielles.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Comme pour la plu<span class=\"_ _1\"/>part des autres plans <span class=\"_ _1\"/>\u00e0 prestations d\u00e9finies, les<span class=\"_ _1\"/> co\u00fbts de pensions p<span class=\"_ _1\"/>euvent \u00eatre influenc\u00e9s (po<span class=\"_ _1\"/>sitivement ou<span class=\"ls1 ws0\"> </span>n\u00e9gativem<span class=\"_ _1\"/>ent) par des param\u00e8tres tels<span class=\"_ _1\"/> que les taux d<span class=\"_ _1\"/>\u2019int\u00e9r\u00eats, les hausses de sala<span class=\"_ _1\"/>ires futures et l\u2019inflation. C<span class=\"_ _1\"/>es risques ne so<span class=\"_ _1\"/>nt pas inhabituels pour d<span class=\"_ _1\"/>es plans \u00e0 prestations d\u00e9finies.<span class=\"ls1 ws0\"> </span>Pour le plan de pen<span class=\"_ _1\"/>sion compl\u00e9mentaire \u00e0 p<span class=\"_ _1\"/>restations d\u00e9finies, les \u00e9<span class=\"_ _1\"/>valuations actuarielles ont<span class=\"_ _1\"/> \u00e9t\u00e9 effectu\u00e9es au 31<span class=\"_ _1\"/> d\u00e9cembre<span class=\"ls1 ws0\"> </span>par des a<span class=\"_ _1\"/>ctuaires externes ind\u00e9pendants. L<span class=\"_ _1\"/>a valeur actu<span class=\"lsd3 ws118\">elle e<span class=\"_ _1\"/>t le co\u00fb<span class=\"_ _1\"/>t des p<span class=\"_ _1\"/>restation<span class=\"_ _1\"/>s de l\u2019<span class=\"_ _1\"/>ann\u00e9e <span class=\"_ _1\"/>et du pa<span class=\"_ _1\"/>ss\u00e9 sont ca<span class=\"_ _1\"/>lcul<span class=\"_ _1\"/>\u00e9s sur bas<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>m\u00e9thod<span class=\"_ _1\"/>e des unit<span class=\"_ _1\"/>\u00e9s de c<span class=\"_ _1\"/>r\u00e9dit </span>projet\u00e9es<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>La situation <span class=\"_ _13\"/>de financeme<span class=\"_ _13\"/>nt des<span class=\"_ _13\"/> plans de pens<span class=\"_ _13\"/>ion se pr\u00e9se<span class=\"_ _13\"/>nte comme suit<span class=\"ws0\"> <span class=\"_ _13\"/>: </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tion a<span class=\"_ _1\"/>u titre des p<span class=\"_ _1\"/>restatio<span class=\"_ _1\"/>ns d\u00e9finies <span class=\"ls1 ws0\"> <span class=\"_ _1c4\"> </span><span class=\"ls100 ws14e\">825</span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">7<span class=\"_ _13\"/>16</span> </span>Actifs d<span class=\"_ _1\"/>es plans \u00e0<span class=\"_ _1\"/> la juste va<span class=\"_ _1\"/>leur<span class=\"ls1 ws0\"> <span class=\"_ _1ca\"> </span>-<span class=\"lsfc ws14a\">904</span> <span class=\"_ _48\"> </span>-<span class=\"ls100 ws14e\">857</span> </span>D\u00e9ficit / (surplus)<span class=\"ls1 ws0\"> </span>-<span class=\"ls110 ws16e\">79</span> -<span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> Les compo<span class=\"_ _1\"/>sants reconnus da<span class=\"_ _1\"/>ns le comp<span class=\"_ _1\"/>te de r\u00e9sultats et <span class=\"_ _1\"/>les autr<span class=\"_ _1\"/>es \u00e9l\u00e9ments d<span class=\"_ _1\"/>u r\u00e9sultat glo<span class=\"_ _1\"/>bal sont les suiva<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> : </span>Ann\u00e9e se t<span class=\"_ _13\"/>erminant<span class=\"_ _13\"/> au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Co\u00fbt des services rendus au cours de l'exercice <span class=\"ls1 ws0\"> <span class=\"_ _1cb\"> </span><span class=\"ls100 ws14e\">52</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">52</span> </span>Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats nettes<span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span>0 <span class=\"_ _85\"> </span>-1 </span>Reconnu via le compte de r\u00e9sultats<span class=\"ls1 ws0\"> </span>52<span class=\"ls1 ws0\"> </span>50<span class=\"ls1 ws0\"> </span>0 <span class=\"_ _167\"> </span>0 R\u00e9\u00e9valuations<span class=\"ls1 ws0\"> </span>(Gain<span class=\"_ _1\"/>s) / pertes a<span class=\"_ _1\"/>ctuariel<span class=\"_ _1\"/>s r\u00e9sultant d<span class=\"_ _1\"/>e change<span class=\"_ _1\"/>ment dan<span class=\"_ _1\"/>s les hypoth\u00e8<span class=\"_ _1\"/>ses financi\u00e8<span class=\"_ _1\"/>res<span class=\"ls1 ws0\"> <span class=\"_ _1cc\"> </span>-<span class=\"ls10f ws16c\">40</span> <span class=\"_ _1b\"> </span>-<span class=\"lsff ws148\">192</span> </span>(Gain<span class=\"_ _1\"/>s) / pertes a<span class=\"_ _1\"/>ctuariel<span class=\"_ _1\"/>s r\u00e9sultant d<span class=\"_ _1\"/>e change<span class=\"_ _1\"/>ments dan<span class=\"_ _1\"/>s les hypoth\u00e8<span class=\"_ _1\"/>ses d\u00e9mogra<span class=\"_ _1\"/>phiques <span class=\"ls1 ws0\"> <span class=\"_ _125\"> </span>0 <span class=\"_ _10a\"> </span><span class=\"ls100 ws14e\">20</span> </span>(Gain<span class=\"_ _1\"/>s) / pertes a<span class=\"_ _1\"/>ctuariel<span class=\"_ _1\"/>s r\u00e9sultant d<span class=\"_ _1\"/>es ajuste<span class=\"_ _1\"/>ments d'exp\u00e9<span class=\"_ _1\"/>rience<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _1cd\"> </span>-<span class=\"lsff ws148\">11</span> <span class=\"_ _c5\"> </span><span class=\"ls100 ws14e\">22</span> </span>(Gain<span class=\"_ _13\"/>s) / <span class=\"ls101 ws14f\">pertes actuari<span class=\"_ _1\"/>els li\u00e9s au r<span class=\"_ _1\"/>endemen<span class=\"_ _1\"/>t des actif<span class=\"_ _1\"/>s, \u00e0 l'exclus<span class=\"_ _1\"/>ion des m<span class=\"_ _1\"/>ontants in<span class=\"_ _1\"/>clus dans la<span class=\"_ _1\"/> </span>-<span class=\"lsfc ws14a\">95</span> <span class=\"_ _1aa\"> </span><span class=\"ls116 ws167\">88</span> charg<span class=\"_ _1\"/>e d'int\u00e9r<span class=\"_ _1\"/>\u00eats nette<span class=\"ls1 ws0\"> </span>Reconnu via les autres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">146<span class=\"_ _13\"/></span> -<span class=\"ls118 ws171\">61</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls118 ws171\">93</span> -<span class=\"lsff ws148\">11</span> La dette nette comptabilis\u00e9e a \u00e9volu\u00e9 de la fa\u00e7on <span class=\"ls1 ws0\">su<span class=\"_ _13\"/>ivante : </span>Ann\u00e9e se t<span class=\"_ _13\"/>erminant<span class=\"_ _13\"/> au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>En d\u00e9but d'exercice<span class=\"ls1 ws0\"> <span class=\"_ _1b7\"> </span><span class=\"lsfc ws14a\">67</span> <span class=\"_ _42\"> </span>-<span class=\"ls110 ws16e\">79</span> </span>Charges de la p\u00e9riode reconn<span class=\"_ _1\"/>ues via le c<span class=\"_ _13\"/>ompte de r\u00e9sultats<span class=\"ls1 ws0\"> <span class=\"_ _1ce\"> </span><span class=\"ls100 ws14e\">52</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">50</span> </span>R\u00e9\u00e9valuations reconnues via les autres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"ls1 ws0\"> <span class=\"_ _1d0\"> </span>-<span class=\"lsff ws148\">146<span class=\"_ _13\"/></span> <span class=\"_ _117\"> </span>-<span class=\"lsfc ws14a\">61</span> </span>Contributions vers\u00e9es<span class=\"ls1 ws0\"> <span class=\"_ _1d1\"> </span>-<span class=\"ls100 ws14e\">52</span> <span class=\"_ _1c7\"> </span>-<span class=\"ls100 ws14e\">50</span> </span>D\u00e9ficit net/ (Surplus net)<span class=\"ls1 ws0\"> </span>-<span class=\"ls110 ws16e\">79</span> -<span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> Les actifs d<span class=\"_ _1\"/>es plans o<span class=\"_ _1\"/>nt \u00e9volu\u00e9 de la<span class=\"_ _1\"/> fa\u00e7on suiva<span class=\"_ _1\"/>nte<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>En d\u00e9but d'exercice<span class=\"ls1 ws0\"> <span class=\"_ _1d2\"> </span><span class=\"ls110 ws16e\">770</span> <span class=\"_ _25\"> </span><span class=\"lsfc ws14a\">904</span> </span>Produ<span class=\"_ _1\"/>its d'int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1d3\"> </span>6 <span class=\"_ _92\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> </span>Rendement des<span class=\"_ _13\"/> actifs, en dehors d<span class=\"_ _1\"/>es montants in<span class=\"_ _1\"/>clus dans la<span class=\"_ _1\"/> charge<span class=\"_ _1\"/> d'int\u00e9r\u00ea<span class=\"_ _1\"/>ts nette<span class=\"ls1 ws0\"> <span class=\"_ _188\"> </span><span class=\"lsfc ws14a\">95</span> <span class=\"_ _1d4\"> </span>-<span class=\"ls116 ws167\">88</span> </span>Contributions vers\u00e9es<span class=\"ls1 ws0\"> <span class=\"_ _1d5\"> </span><span class=\"ls100 ws14e\">52</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">50</span> </span>Co\u00fbts e<span class=\"_ _1\"/>t paiemen<span class=\"_ _1\"/>ts de presta<span class=\"_ _1\"/>tions<span class=\"ls1 ws0\"> <span class=\"_ _15a\"> </span>-<span class=\"ls100 ws14e\">20</span> <span class=\"_ _125\"> </span>-<span class=\"lsff ws148\">19</span> </span>En fin d'exe<span class=\"_ _13\"/>rcice<span class=\"ws0\"> </span>904<span class=\"ls1 ws0\"> </span>857<span class=\"ls1 ws0\"> </span>L'oblig<span class=\"_ _13\"/>ation au tit<span class=\"_ _13\"/>re des prestatio<span class=\"_ _13\"/>ns d\u00e9finies <span class=\"_ _13\"/>a \u00e9volu\u00e9 de la <span class=\"_ _13\"/>fa\u00e7on suivante<span class=\"_ _13\"/><span class=\"ws0\"> : </span>Au <span class=\"ls100 ws164\">31 d\u00e9cembr<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>En d\u00e9but d'exercice<span class=\"ls1 ws0\"> <span class=\"_ _1d2\"> </span><span class=\"ls100 ws14e\">837</span> <span class=\"_ _55\"> </span><span class=\"ls100 ws14e\">825</span> </span>Co\u00fbt des services rendus au cours de l'exercice <span class=\"ls1 ws0\"> <span class=\"_ _1cb\"> </span><span class=\"ls100 ws14e\">52</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">52</span> </span>Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats <span class=\"ls1 ws0\"> <span class=\"_ _1d6\"> </span>7 <span class=\"_ _1bd\"> </span>9 </span>Co\u00fbts e<span class=\"_ _1\"/>t paiemen<span class=\"_ _1\"/>ts de presta<span class=\"_ _1\"/>tions<span class=\"ls1 ws0\"> <span class=\"_ _15a\"> </span>-<span class=\"ls100 ws14e\">20<span class=\"_ _31\"> </span></span>-<span class=\"lsff ws148\">19</span></span>Pertes/ (gains) actuarielles<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span>-<span class=\"ls100 ws14e\">51<span class=\"_ _17f\"> </span></span>-<span class=\"lsff ws148\">150</span></span>En fin <span class=\"ls101 ws16f\">d'exercice</span><span class=\"ws0\"> </span>825<span class=\"ls1 ws0\"> </span>716<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>La dette de pension a \u00e9t\u00e9 d\u00e9termin\u00e9e su<span class=\"_ _13\"/>r base des hypoth\u00e8ses suivantes<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Taux d'ac<span class=\"_ _13\"/>tualis<span class=\"_ _13\"/>ation<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1d7\"> </span><span class=\"lsff ws148\">1,05<span class=\"_ _13\"/>%</span> <span class=\"_ _34\"> </span><span class=\"ls100 ws14e\">3,50%</span> </span>Inflat<span class=\"_ _13\"/>ion futu<span class=\"_ _13\"/>re des<span class=\"_ _13\"/> prix<span class=\"_ _13\"/> <span class=\"ls1 ws0\"> <span class=\"_ _1c9\"> </span><span class=\"lsff ws148\">2,15<span class=\"_ _13\"/>%</span> <span class=\"_ _34\"> </span><span class=\"lsfe ws14d\">3,00%</span> </span>Augmentation futu<span class=\"_ _13\"/>re nominale des <span class=\"ls114 ws164\">s<span class=\"_ _13\"/>alaires<span class=\"_ _13\"/></span> <span class=\"_ _154\"> </span><span class=\"ls100 ws14e\">3,30%</span>-3,4<span class=\"_ _1\"/>0%<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">4,15<span class=\"_ _13\"/>%</span>-<span class=\"ls111 ws14c\">4,2<span class=\"_ _13\"/>5%<span class=\"_ _13\"/></span> </span>Augmentation futu<span class=\"_ _13\"/>re nominale des ba<span class=\"_ _13\"/>r\u00e8mes<span class=\"ws0\"> <span class=\"_ _1d8\"> </span><span class=\"lsff ws148\">3,15<span class=\"_ _13\"/>%</span>-</span><span class=\"ls111\">3,3<span class=\"_ _13\"/>0%</span><span class=\"ws0\"> <span class=\"_ _e1\"> </span><span class=\"ls10f ws16c\">4%</span>-<span class=\"lsff ws148\">4,<span class=\"_ _13\"/>15%<span class=\"_ _13\"/></span> </span>Mortal<span class=\"_ _1\"/>it\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ws14c\">BE Prospective IA/BE<span class=\"_ _13\"/></span> <span class=\"_ _14\"> </span><span class=\"ws14c\">BE Prospectiv<span class=\"_ _13\"/>e IA/BE</span> </span>Le chan<span class=\"_ _1\"/>gement <span class=\"_ _1\"/>significa<span class=\"_ _1\"/>tif des hyp<span class=\"_ _1\"/>oth\u00e8ses f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>\u00e8res a inf<span class=\"_ _1\"/>luenc\u00e9<span class=\"_ _1\"/> positivem<span class=\"_ _1\"/>ent les ob<span class=\"_ _1\"/>ligatio<span class=\"_ _1\"/>ns telle<span class=\"_ _1\"/>s que pr\u00e9s<span class=\"_ _1\"/>ent\u00e9es<span class=\"_ _1\"/> dans le<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">tableaux ci</span>-<span class=\"lscf ws110\">dessus.  </span></span>L'effet du taux d'actual<span class=\"_ _1\"/>isation sur l'obligation es<span class=\"_ _1\"/>t partiellement compens\u00e9 par<span class=\"_ _1\"/> l'effet de l'inflation. <span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>La rotation du personnel est pris<span class=\"_ _1\"/>e en compte dans le calcul de l\u2019oblig<span class=\"_ _1\"/>ation de pension. Pour le personnel statutaire, ell<span class=\"_ _1\"/>e es<span class=\"lsd3 ws123\">t estim\u00e9e co<span class=\"_ _1\"/>mme nulle<span class=\"_ _1\"/> et </span>pour les employ\u00e9s cont<span class=\"_ _1\"/>ractuels il est ten<span class=\"_ _1\"/>u compte d\u2019un taux d<span class=\"_ _1\"/>\u00e9gressif avec l\u2019\u00e2ge.  <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La d\u00e9termination de la<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">det<span class=\"_ _1\"/>te relati<span class=\"_ _1\"/>ve aux p<span class=\"_ _1\"/>ensions <span class=\"_ _1\"/>est bas\u00e9<span class=\"_ _1\"/>e sur la<span class=\"_ _1\"/> meilleu<span class=\"_ _1\"/>re estima<span class=\"_ _1\"/>tion p<span class=\"_ _1\"/>ar le Gro<span class=\"_ _1\"/>upe des h<span class=\"_ _1\"/>ypoth\u00e8<span class=\"_ _1\"/>ses financ<span class=\"_ _1\"/>i\u00e8res e<span class=\"_ _1\"/>t </span></span>d\u00e9mographiques et qui fo<span class=\"_ _1\"/>nt l\u2019objet d\u2019une r\u00e9v<span class=\"_ _1\"/>ision annuelle. <span class=\"ls1 ws0\"> </span>La dur\u00e9e de l\u2019obligation<span class=\"_ _1\"/> est de 13,9 ans<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Analyse de s<span class=\"_ _13\"/>ensibi<span class=\"_ _13\"/>lit\u00e9<span class=\"ls1 ws0\"> </span>Les hypoth\u00e8ses actua<span class=\"_ _1\"/>rielles significatives dans<span class=\"_ _1\"/> les calculs relatifs aux<span class=\"_ _1\"/> obligations li\u00e9es aux<span class=\"_ _1\"/> plans \u00e0 prestations d\u00e9f<span class=\"_ _1\"/>inies s<span class=\"ws113\">ont le taux d\u2019actualisation, </span>l\u2019inflation et le taux r<span class=\"_ _1\"/>\u00e9el de hausse salariale.<span class=\"_ _1\"/> L\u2019analyse de sensibilit\u00e9 a <span class=\"_ _1\"/>\u00e9t\u00e9 \u00e9tablie sur ba<span class=\"_ _1\"/>se de variations r\u00e9alistes de<span class=\"_ _1\"/> ces hypoth\u00e8ses, l\u2019analy<span class=\"_ _1\"/>se \u00e9tant effectu\u00e9<span class=\"_ _1\"/>e pour ch<span class=\"_ _1\"/>acune de<span class=\"_ _1\"/>s hypo<span class=\"_ _1\"/>th\u00e8ses p<span class=\"_ _1\"/>rise isol<span class=\"_ _1\"/>\u00e9ment,<span class=\"_ _1\"/> c\u2019est<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">dire<span class=\"_ _1\"/> en maintenant les autres constantes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>On s\u2019attend \u00e0 ce<span class=\"ls1 ws0\"> </span>que, <span class=\"_ _1\"/>compte tenu des<span class=\"_ _1\"/> incertitudes actuelles su<span class=\"_ _1\"/>r le march\u00e9, le niveau<span class=\"_ _1\"/> du taux d'actualis<span class=\"_ _1\"/>ation sera plus stable en<span class=\"_ _1\"/> 2023 qu'en 2022 <span class=\"_ _1\"/>et que l'inflation \u00e9voluera l<span class=\"_ _1\"/>\u00e9g\u00e8rement mais re<span class=\"_ _1\"/>stera relativement \u00e9lev\u00e9e pendan<span class=\"_ _1\"/>t une longue p\u00e9<span class=\"_ _1\"/>riode,<span class=\"ls1 ws0\"> </span>Si le taux d\u2019actualisa<span class=\"_ _1\"/>tion augmente (diminue) d<span class=\"_ _1\"/>e 0,5%, l\u2019impact es<span class=\"_ _1\"/>tim\u00e9 sur les obligations <span class=\"_ _1\"/>au titre des <span class=\"_ _1\"/>pr<span class=\"lsd2 ws0\">estations <span class=\"_ _1\"/>d\u00e9fini<span class=\"_ _1\"/>es serai<span class=\"_ _1\"/>t une d<span class=\"_ _1\"/>iminu<span class=\"_ _1\"/>tion </span>(augmentation) de l\u2019ord<span class=\"_ _1\"/>re de <span class=\"lsd1 ws11a\">6,5<span class=\"lsd5 ws129\">% \u00e0 <span class=\"ls1 ws0\">7<span class=\"lse2 ws127\">%.</span> </span></span></span>Si l\u2019inflation augmente (<span class=\"_ _1\"/>ou diminue) de 0,2<span class=\"_ _1\"/>5%, l\u2019obligation au titre d<span class=\"_ _1\"/>e prestations d\u00e9finies augmen<span class=\"_ _1\"/>terait (ou diminuerait) d\u2019<span class=\"lsd1 ws114\">e<span class=\"_ _1\"/>nviron 3%.<span class=\"ls1 ws0\"> </span></span>Si la hausse r\u00e9ell<span class=\"_ _1\"/>e du salaire augmentait (ou d<span class=\"_ _1\"/>iminuait) de 0,25<span class=\"_ _1\"/>%, l\u2019obligation au titre de <span class=\"_ _1\"/>prestations d\u00e9finies augm<span class=\"_ _1\"/>enterait (diminuerait) de l\u2019o<span class=\"_ _1\"/>rdre de 6%<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span>Acti<span class=\"_ _13\"/>fs des plans<span class=\"ls1 ws0\"> </span>Les actifs d<span class=\"_ _1\"/>es plans de<span class=\"_ _1\"/> pension se d\u00e9<span class=\"_ _1\"/>taillent co<span class=\"_ _1\"/>mme suit<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Instrum<span class=\"_ _1\"/>ents de capi<span class=\"_ _1\"/>taux pro<span class=\"_ _1\"/>pres<span class=\"ls1 ws0\"> <span class=\"_ _1da\"> </span><span class=\"ls111 ws14c\">49,8%</span> <span class=\"_ _155\"> </span><span class=\"ls111 ws14c\">48,2%</span> </span>Titres \u00e0 revenus fixes<span class=\"ls1 ws0\"> <span class=\"_ _1db\"> </span><span class=\"ls111 ws14c\">34,8%<span class=\"_ _13\"/></span> <span class=\"_ _155\"> </span><span class=\"ls111 ws14c\">3<span class=\"_ _13\"/>6,2%<span class=\"_ _13\"/></span> </span>Obligations convertibl<span class=\"_ _13\"/>es<span class=\"ws0\"> <span class=\"_ _1dc\"> </span><span class=\"ls100 ws14e\">5,2%</span> <span class=\"_ _83\"> </span></span><span class=\"ls111\">4,8%</span><span class=\"ws0\"> </span>Autres<span class=\"_ _1\"/> (infra<span class=\"_ _1\"/>structure,<span class=\"_ _1\"/> fonds pr<span class=\"_ _1\"/>iv\u00e9s d'investissem<span class=\"_ _1\"/>ents, d\u00e9p\u00f4<span class=\"_ _1\"/>ts assur<span class=\"_ _1\"/>ance)<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span><span class=\"lsff ws148\">10,2<span class=\"_ _13\"/>%</span> <span class=\"_ _34\"> </span><span class=\"lsff ws148\">10,8<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> </span>Le rendement r\u00e9el des actifs des plans a \u00e9t\u00e9 le <span class=\"ls1 ws0\">suiv<span class=\"_ _13\"/>ant : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Rendement r\u00e9el des actifs des plans<span class=\"ls1 ws0\"> <span class=\"_ _1de\"> </span><span class=\"lsff ws148\">101</span> <span class=\"_ _125\"> </span>-<span class=\"ls110 ws16e\">79</span> </span>La strat<span class=\"_ _1\"/>\u00e9gie d\u2019<span class=\"_ _1\"/>investiss<span class=\"_ _1\"/>ement du<span class=\"_ _1\"/> fonds de<span class=\"_ _1\"/> pension<span class=\"_ _1\"/> est d\u00e9fin<span class=\"_ _7\"/>i<span class=\"_ _13\"/>e de <span class=\"_ _1\"/>mani\u00e8re \u00e0<span class=\"_ _7\"/> optimiser le <span class=\"_ _1\"/>rendemen<span class=\"_ _1\"/>t sur<span class=\"_ _1\"/> les investi<span class=\"_ _1\"/>ssemen<span class=\"_ _1\"/>ts et <span class=\"lscf ws110\">cela dan<span class=\"_ _1\"/>s les <span class=\"lsdd ws11b\">limi<span class=\"_ _13\"/>tes </span></span>strictes du contr\u00f4le de<span class=\"_ _1\"/>s risques et en tenant<span class=\"_ _1\"/> compte du profil<span class=\"_ _1\"/> des obligations de pen<span class=\"_ _1\"/>sion<span class=\"ls1 ws0\">s</span>. La duration r<span class=\"_ _1\"/>elativement longue des oblig<span class=\"_ _1\"/>ations de pensi<span class=\"_ _13\"/>on<span class=\"ls1 ws0\">s (<span class=\"lsce ws116\">13,9</span> <span class=\"lscf ws110\">ans) permet l\u2019allo<span class=\"_ _1\"/>cation d\u2019une partie <span class=\"_ _1\"/>raisonnable du portefeuille <span class=\"_ _1\"/>en actions. Au cours d<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">cinq d<span class=\"_ _1\"/>erni\u00e8res<span class=\"_ _1\"/> ann\u00e9es, l<span class=\"_ _1\"/>e fonds<span class=\"_ _1\"/> de pen<span class=\"_ _1\"/>sion a </span></span></span></span>signifi<span class=\"_ _1\"/>cativem<span class=\"_ _1\"/>ent aug<span class=\"_ _1\"/>ment\u00e9<span class=\"_ _1\"/> la divers<span class=\"_ _1\"/>ificatio<span class=\"_ _1\"/>n de s<span class=\"_ _1\"/>es inve<span class=\"_ _1\"/>stissem<span class=\"_ _1\"/>ents<span class=\"_ _1\"/> au trave<span class=\"_ _1\"/>rs de<span class=\"_ _1\"/>s classes<span class=\"_ _1\"/> d\u2019ac<span class=\"_ _1\"/>tifs, r\u00e9g<span class=\"_ _1\"/>ions et d<span class=\"_ _1\"/>evises,<span class=\"_ _1\"/> en <span class=\"lscf ws110\">vue d<span class=\"_ _1\"/>e r\u00e9duire son risque </span>global et am\u00e9liorer <span class=\"_ _1\"/>son rendement attendu<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Fin <span class=\"lsce ws116\">2022</span><span class=\"ws114\">, le por<span class=\"ws119\">tefeuille \u00e9tait investi pour e<span class=\"_ _13\"/>nviron <span class=\"lsd4 ws128\">48,<span class=\"_ _13\"/>2<span class=\"lsd3 ws118\">% en ac<span class=\"_ _1\"/>tions co<span class=\"_ _1\"/>t\u00e9es (eu<span class=\"_ _1\"/>rop\u00e9enne<span class=\"_ _1\"/>s, am\u00e9r<span class=\"_ _1\"/>icaines <span class=\"_ _1\"/>et march<span class=\"_ _1\"/>\u00e9s \u00e9merg<span class=\"_ _1\"/>ents), en<span class=\"_ _1\"/>viron <span class=\"ls113 ws169\">36,2<span class=\"_ _13\"/><span class=\"lsd1 ws119\">% en </span></span></span></span></span></span>titres \u00e0<span class=\"_ _1\"/> revenu<span class=\"_ _1\"/>s fixe<span class=\"_ _1\"/>s (obliga<span class=\"_ _7\"/>tions d\u2019\u00e9ta<span class=\"_ _1\"/>t, oblig<span class=\"_ _1\"/>ations <span class=\"_ _1\"/>d\u2019entre<span class=\"_ _1\"/>prise<span class=\"_ _1\"/>s et pr\u00eat<span class=\"_ _1\"/>s senio<span class=\"_ _1\"/>r) et <span class=\"lse6 ws12f\">4,8<span class=\"lsd1 ws114\">% en obligations convertibles (Monde</span></span><span class=\"ls1\"> <span class=\"lsd1 ws114\">ex Etats Un<span class=\"_ _1\"/>is), le solde </span></span>\u00e9tant investi en biens<span class=\"_ _1\"/> d\u2019infrastructure europ\u00e9en<span class=\"_ _1\"/>s, actions priv\u00e9es mo<span class=\"_ _1\"/>ndiales et en immobilier <span class=\"_ _1\"/>europ\u00e9en non cot\u00e9. La r\u00e9al<span class=\"_ _1\"/>isati<span class=\"lsd1 ws114\">on des investissements </span>est sous trait\u00e9e aup<span class=\"_ _1\"/>r\u00e8s de gestionnaires d\u2019act<span class=\"_ _1\"/>ifs sp\u00e9cialis\u00e9s.<span class=\"ls1 ws0\"> </span>Les investissements<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">sont pr<span class=\"_ _1\"/>esque int\u00e9g<span class=\"_ _1\"/>ralemen<span class=\"_ _1\"/>t r\u00e9alis<span class=\"_ _1\"/>\u00e9s via d<span class=\"_ _1\"/>es fond<span class=\"_ _1\"/>s communs d<span class=\"_ _1\"/>e pla<span class=\"_ _1\"/>cements. L<span class=\"_ _1\"/>es in<span class=\"_ _1\"/>vestissem<span class=\"_ _1\"/>ents dire<span class=\"_ _1\"/>cts repr<span class=\"_ _1\"/>\u00e9senten<span class=\"_ _1\"/>t moin<span class=\"_ _1\"/>s de </span></span>1% des <span class=\"_ _1\"/>actifs. V<span class=\"_ _7\"/>irtuellement<span class=\"_ _1\"/> tou<span class=\"_ _1\"/>s les in<span class=\"_ _1\"/>strumen<span class=\"_ _1\"/>ts en ac<span class=\"_ _1\"/>tions,<span class=\"_ _1\"/> titres <span class=\"_ _1\"/>\u00e0 revenu<span class=\"_ _1\"/>s fixe<span class=\"_ _1\"/>s et oblig<span class=\"_ _7\"/>ations conv<span class=\"_ _1\"/>ertib<span class=\"_ _1\"/>les sont<span class=\"_ _1\"/> cot\u00e9s <span class=\"_ _1\"/>s<span class=\"lsd5 ws129\">ur d<span class=\"_ _13\"/>es<span class=\"_ _13\"/> <span class=\"lsd3 ws118\">march<span class=\"_ _1\"/>\u00e9s actif<span class=\"_ _1\"/>s. Le </span></span>reste des actifs repr<span class=\"_ _1\"/>\u00e9sentant 10% du por<span class=\"_ _1\"/>tefeuille n\u2019est pas co<span class=\"_ _1\"/>t\u00e9. Le fonds de pen<span class=\"_ _1\"/>sion n\u2019investit pas dire<span class=\"_ _1\"/>ctement dans des ac<span class=\"_ _1\"/>t<span class=\"lsda ws122\">ions ou<span class=\"_ _13\"/> obligati<span class=\"_ _13\"/>ons de </span>Proximus, n\u00e9anmoins <span class=\"_ _1\"/>il n\u2019est pas exclu que<span class=\"_ _1\"/> des actions ou obligation<span class=\"_ _1\"/>s Proximus soient d<span class=\"_ _1\"/>\u00e9tenues par les fonds co<span class=\"_ _1\"/>mmuns de placements <span class=\"_ _1\"/>dans lesquel<span class=\"_ _1\"/>s le fond<span class=\"_ _1\"/>s de pen<span class=\"_ _1\"/>sion inv<span class=\"_ _1\"/>estit.<span class=\"ls1 ws0\"> </span>Le fonds de pens<span class=\"_ _1\"/>ion de Proximus a ado<span class=\"_ _1\"/>pt\u00e9 une approche proac<span class=\"_ _1\"/>tive dans la prise en<span class=\"_ _1\"/> compte des crit\u00e8r<span class=\"_ _1\"/>es ESG de responsabili<span class=\"_ _1\"/>t\u00e9 so<span class=\"ws113\">ci\u00e9tale dans sa </span>politique d\u2019investissements.<span class=\"_ _1\"/> Etant donn\u00e9 que pr<span class=\"_ _1\"/>esque tous les inve<span class=\"_ _1\"/>stissements se font<span class=\"_ _1\"/> au travers de fonds comm<span class=\"_ _1\"/>uns de placement<span class=\"_ _1\"/>s g\u00e9r\u00e9s par des gestionnaires externes, cette approche entra\u00eene<span class=\"_ _1\"/> un dialogue permanent avec les ge<span class=\"_ _1\"/>stionnaires. Ils sont invit\u00e9s \u00e0 prendre <span class=\"_ _1\"/>en c<span class=\"lsd3 ws123\">ompte ces cri<span class=\"_ _1\"/>t\u00e8res<span class=\"lsd2 ws115\">. <span class=\"ls1 ws0\"> </span></span></span>Le Groupe s\u2019attend \u00e0 <span class=\"_ _1\"/>contribuer un m<span class=\"_ _1\"/>ontant de 35 million<span class=\"_ _1\"/>s EUR en 2023<span class=\"_ _1\"/> pour ces plans de pen<span class=\"_ _1\"/>sions <span class=\"ls1 ws0\"> </span>Autres pla<span class=\"_ _13\"/>ns<span class=\"ls1 ws0\"> </span>Le Groupe op\u00e8re un<span class=\"_ _1\"/> autre plan \u00e0 p<span class=\"_ _1\"/>restations d\u00e9finies d\u2019amplitude<span class=\"_ _1\"/> limit\u00e9e, un DBO de<span class=\"_ _1\"/> EUR 6 millions<span class=\"_ _1\"/> et des actifs du pl<span class=\"_ _1\"/>an de E<span class=\"lse6 ws152\">UR 5 m<span class=\"_ _13\"/>i<span class=\"_ _13\"/>lli<span class=\"_ _13\"/>ons<span class=\"_ _13\"/> ce<span class=\"_ _13\"/> </span><span class=\"ws118\">qui </span>r\u00e9sulte<span class=\"_ _1\"/> en obl<span class=\"_ _1\"/>igation<span class=\"_ _1\"/> nette d<span class=\"_ _1\"/>e EUR<span class=\"_ _1\"/> 1 million<span class=\"_ _7\"/>.<span class=\"ls1\"> </span>Le Groupe poss\u00e8de quelq<span class=\"_ _1\"/>ues plans bas\u00e9s su<span class=\"_ _1\"/>r les cotisations pou<span class=\"_ _1\"/>r certains employ\u00e9s. <span class=\"_ _1\"/>Pour les plans qui sont op\u00e9r\u00e9<span class=\"_ _1\"/>s \u00e0 l\u2019\u00e9trange<span class=\"lsd3 ws118\">r, l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e n\u2019offre </span>aucune garantie d<span class=\"_ _1\"/>e rendement minimal sur l<span class=\"_ _1\"/>es cotisations. Pour ceu<span class=\"_ _1\"/>x op\u00e9r\u00e9s en Belgique un<span class=\"_ _1\"/> rendement garant<span class=\"_ _1\"/>i est pr\u00e9vu.<span class=\"ls1 ws0\"> </span>Tous les<span class=\"_ _1\"/> plans (<span class=\"_ _1\"/>op\u00e9r\u00e9s en<span class=\"_ _1\"/> Belgiq<span class=\"_ _1\"/>ue et \u00e0 l<span class=\"_ _1\"/>\u2019\u00e9trang<span class=\"_ _1\"/>er, ouve<span class=\"_ _1\"/>rts et fe<span class=\"_ _1\"/>rm\u00e9s<span class=\"_ _1\"/>) ne sont pa<span class=\"_ _7\"/>s mat\u00e9riels au<span class=\"_ _1\"/> niveau<span class=\"_ _1\"/> du Grou<span class=\"_ _1\"/>pe et ne p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>\u00e9sen<span class=\"lscf ws110\">tent<span class=\"_ _1\"/> pas de dette </span>significative pour le G<span class=\"_ _1\"/>roupe.<span class=\"ls1 ws0\"> </span>Annexe 11<span class=\"_ _1\"/>.3. Av<span class=\"_ _1\"/>antages p<span class=\"_ _1\"/><span class=\"ls1 ws13\">ost\u00e9rieurs \u00e0<span class=\"_ _13\"/> l'emploi autre<span class=\"_ _13\"/>s que le<span class=\"_ _13\"/>s pensions<span class=\"ws0\"> </span></span>Traditionnellement, le Groupe acco<span class=\"_ _1\"/>rde \u00e0 son personnel retrait\u00e9 des avantages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 l'emploi autres que les pens<span class=\"_ _1\"/>ions s<span class=\"lscf ws110\">ous la forme d'une<span class=\"_ _1\"/> </span>alloca<span class=\"_ _1\"/>tion d'a<span class=\"_ _1\"/>ide socio<span class=\"_ _7\"/> culturell<span class=\"_ _1\"/>e, de tic<span class=\"_ _1\"/>kets de<span class=\"_ _1\"/> train e<span class=\"_ _1\"/>t d\u2019au<span class=\"_ _1\"/>tre<span class=\"lscf ws110\">s avantages soci<span class=\"_ _1\"/>aux incluant l\u2019hospitalisat<span class=\"_ _1\"/>ion. Aucun actif n'es<span class=\"_ _1\"/>t constitu\u00e9 pour ces </span>avantages.<span class=\"ls1 ws0\"> </span>Le plan hospitalisation est bas\u00e9 su<span class=\"_ _1\"/>r un montant index\u00e9 par personne.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La situation <span class=\"_ _13\"/>de financeme<span class=\"_ _13\"/>nt des<span class=\"_ _13\"/> plans se pr\u00e9sent<span class=\"_ _13\"/>e comme su<span class=\"_ _13\"/>it<span class=\"ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tion a<span class=\"_ _1\"/>u titre des p<span class=\"_ _1\"/>restatio<span class=\"_ _1\"/>ns d\u00e9finies <span class=\"ls1 ws0\"> <span class=\"_ _1c4\"> </span><span class=\"lsfc ws14a\">3<span class=\"_ _13\"/>65</span> <span class=\"_ _55\"> </span><span class=\"lsfc ws14a\">295</span> </span>Dette nette comptabilis\u00e9e au bilan<span class=\"ls1 ws0\"> </span>365<span class=\"ls1 ws0\"> </span>295<span class=\"ls1 ws0\"> </span>Les compo<span class=\"_ _1\"/>sants reconnus da<span class=\"_ _1\"/>ns le comp<span class=\"_ _1\"/>te de r\u00e9sultats et <span class=\"_ _1\"/>les autr<span class=\"_ _1\"/>es \u00e9l\u00e9ments d<span class=\"_ _1\"/>u r\u00e9sultat glo<span class=\"_ _1\"/>bal sont les suiva<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> : </span>Ann\u00e9e se <span class=\"ls1 ws14c\">termina<span class=\"_ _13\"/>nt au 31 d\u00e9c<span class=\"_ _13\"/>embre<span class=\"ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Co\u00fbt des services rendus au cours de l'exercice <span class=\"ls1 ws0\"> <span class=\"_ _1df\"> </span>4 <span class=\"_ _167\"> </span>4 </span>Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats <span class=\"ls1 ws0\"> <span class=\"_ _1d6\"> </span>3 <span class=\"_ _126\"> </span>3 </span>Reconnu via le compte de r\u00e9sultats<span class=\"ls1 ws0\"> </span>7 7 R\u00e9\u00e9valuations<span class=\"ls1 ws0\"> </span>Pertes a<span class=\"_ _1\"/>ctuariell<span class=\"_ _1\"/>es r\u00e9sultan<span class=\"_ _1\"/>t de chang<span class=\"_ _1\"/>ements dan<span class=\"_ _1\"/>s les hypoth\u00e8ses financi\u00e8res<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _186\"> </span>6 <span class=\"_ _163\"> </span>-<span class=\"lsfc ws14a\">61</span></span>Impact d<span class=\"_ _1\"/>es ajustemen<span class=\"_ _1\"/>ts li\u00e9s \u00e0 l<span class=\"_ _1\"/>'exp\u00e9rie<span class=\"_ _1\"/>nce<span class=\"ls1 ws0\"> <span class=\"_ _1b6\"> </span>-1<span class=\"_ _ab\"> </span>-3</span>Reconnu via les autres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"ls1 ws0\"> </span>4 -<span class=\"ls118 ws171\">63</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>11<span class=\"ls1 ws0\"> </span>-<span class=\"ls115 ws16d\">56</span> La dette nette comptabilis\u00e9e a \u00e9volu\u00e9 de la fa\u00e7on suivante<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>En d\u00e9but d'exercice<span class=\"ls1 ws0\"> <span class=\"_ _1c5\"> </span><span class=\"lsfc ws14a\">3<span class=\"_ _13\"/>68</span> <span class=\"_ _55\"> </span><span class=\"lsfc ws14a\">365</span> </span>Charges de la p\u00e9riode reconn<span class=\"_ _1\"/>ues via le c<span class=\"_ _13\"/>ompte de r\u00e9sultats<span class=\"ls1 ws0\"> <span class=\"_ _1e0\"> </span>7 <span class=\"_ _129\"> </span>7 </span>R\u00e9\u00e9valuations reconnues via les autres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"ls1 ws0\"> <span class=\"_ _1ac\"> </span>4<span class=\"_ _13\"/> <span class=\"_ _d2\"> </span>-<span class=\"lsfc ws14a\">63</span></span>Contribution aux pa<span class=\"_ _13\"/>rticipants<span class=\"ws0\"> <span class=\"_ _142\"> </span>-<span class=\"lsff ws148\">14<span class=\"_ _1aa\"> </span></span>-<span class=\"lsff ws148\">14</span></span>En fin <span class=\"ls101 ws16f\">d'exercice</span><span class=\"ws0\"> </span>365<span class=\"ls1 ws0\"> </span>295<span class=\"ls1 ws0\"> </span>La dette relative aux avantages post\u00e9rieurs \u00e0 l'emploi (autres que les pensions) a \u00e9t\u00e9 d\u00e9ter<span class=\"_ _13\"/>min\u00e9e sur base des hypoth\u00e8ses sui<span class=\"ls101 ws14f\">vantes :<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Taux d'ac<span class=\"_ _13\"/>tualis<span class=\"_ _13\"/>ation<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1e1\"> </span><span class=\"lsff ws148\">1,00<span class=\"_ _13\"/>%</span> <span class=\"_ _155\"> </span><span class=\"ls100 ws14e\">3,50%</span> </span>Tendance future des co\u00fbts (index inclus)<span class=\"ws0\"> <span class=\"_ _1e2\"> </span><span class=\"lsff ws148\">2,15<span class=\"_ _13\"/>%</span> <span class=\"_ _34\"> </span><span class=\"lsfe ws14d\">3,00%</span> </span>Mortal<span class=\"_ _1\"/>it\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ws14c\">BE Prospective IA/BE<span class=\"_ _13\"/></span> <span class=\"_ _14\"> </span><span class=\"ws14c\">BE Prospectiv<span class=\"_ _13\"/>e IA/BE</span> </span>Le chan<span class=\"_ _1\"/>gement <span class=\"_ _1\"/>significa<span class=\"_ _1\"/>tif des hyp<span class=\"_ _1\"/>oth\u00e8ses f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>\u00e8res a inf<span class=\"_ _1\"/>luenc\u00e9<span class=\"_ _1\"/> positivem<span class=\"_ _1\"/>ent les ob<span class=\"_ _1\"/>ligatio<span class=\"_ _1\"/>ns telle<span class=\"_ _1\"/>s que pr\u00e9s<span class=\"_ _1\"/>ent\u00e9es<span class=\"_ _1\"/> dans le<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">tableaux ci</span>-<span class=\"lscf ws110\">dessus.  </span></span>L'effet du taux d'actual<span class=\"_ _1\"/>isation sur l'obligation es<span class=\"_ _1\"/>t partiellement compens\u00e9 par<span class=\"_ _1\"/> l'effet de l'inflation. <span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>La <span class=\"lscf ws110\">d\u00e9termination de la d<span class=\"_ _1\"/>ette relative aux engag<span class=\"_ _1\"/>ements pour les ava<span class=\"_ _1\"/>ntages post\u00e9rieurs \u00e0 l'e<span class=\"_ _1\"/>mploi autres que le<span class=\"_ _1\"/>s pensions est bas\u00e9<span class=\"lsd3 ws118\">e <span class=\"_ _1\"/>sur la<span class=\"_ _1\"/> meilleur<span class=\"_ _1\"/>e </span></span>estimation par le G<span class=\"_ _1\"/>roupe des hypoth\u00e8ses<span class=\"_ _1\"/> financi\u00e8res et d\u00e9mograph<span class=\"_ _1\"/>iques et qui font l<span class=\"_ _1\"/>\u2019objet d\u2019une r\u00e9vision annuell<span class=\"lsd4 ws128\">e. <span class=\"ls1 ws0\"> </span></span>La dur\u00e9e de l\u2019obligation<span class=\"_ _1\"/> est de 12,2 ans.<span class=\"ls1 ws0\"> </span>Analyse de s<span class=\"_ _13\"/>ensibi<span class=\"_ _13\"/>lit\u00e9<span class=\"ff51 ls1 ws0\"> <span class=\"ff50\"> </span></span>Les hypoth\u00e8ses actua<span class=\"_ _1\"/>rielles significatives ent<span class=\"_ _1\"/>rant en ligne de compt<span class=\"_ _1\"/>e dans les calculs <span class=\"_ _1\"/>relatifs aux obligations li\u00e9es a<span class=\"_ _1\"/>ux pla<span class=\"lsd2 ws117\">ns \u00e0 presta<span class=\"_ _1\"/>tion<span class=\"_ _1\"/>s d\u00e9finies </span>sont le taux d\u2019actuali<span class=\"_ _1\"/>sation, l\u2019inflation, le taux<span class=\"_ _1\"/> r\u00e9el de hausse <span class=\"_ _1\"/>et la mortalit\u00e9. L\u2019analy<span class=\"_ _1\"/>se de sensibilit\u00e9 a \u00e9t<span class=\"_ _1\"/>\u00e9 r\u00e9alis\u00e9e sur base de v<span class=\"_ _1\"/>ariations possibles raisonnables d\u2019hypoth\u00e8s<span class=\"_ _1\"/>es, en maintenant le<span class=\"_ _1\"/>s autres constantes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Une augm<span class=\"_ _7\"/>entation (d<span class=\"_ _1\"/>iminutio<span class=\"_ _1\"/>n) de<span class=\"_ _1\"/> 0,5% du<span class=\"_ _7\"/> taux <span class=\"lscf ws110\">d\u2019actualisation en<span class=\"_ _1\"/>tra\u00eenerait une diminution (augm<span class=\"_ _1\"/>entation) de l\u2019obligation<span class=\"_ _1\"/> de l\u2019ordre de 6<span class=\"_ _1\"/>%.<span class=\"ls1 ws0\"> </span></span>Si la tendance futur<span class=\"_ _1\"/>e des co\u00fbts augment<span class=\"_ _1\"/>e (diminue) de 0,5<span class=\"_ _1\"/>%, l\u2019obligation augmenterait (dimi<span class=\"_ _1\"/>nuerait) dans un<span class=\"_ _1\"/> ordre de grandeur<span class=\"ls1 ws0\"> </span><span class=\"ws113\">de 6<span class=\"lsdb ws11f\">%.<span class=\"ls1 ws0\"> </span></span></span>Si une correction de 1<span class=\"_ _1\"/> an \u00e9tait appliqu\u00e9e su<span class=\"_ _1\"/>r les tables de mo<span class=\"_ _1\"/>rtalit\u00e9, l\u2019obligation changerait d\u2019<span class=\"_ _1\"/>environ 4%.<span class=\"ls1 ws0\"> </span>Le Groupe s\u2019attend \u00e0 <span class=\"_ _1\"/>payer un montant de 1<span class=\"_ _1\"/>6 millions EUR <span class=\"_ _1\"/>en 2023 pour ces plans<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Annexe 11<span class=\"_ _1\"/>.4. Aut<span class=\"_ _1\"/>res dettes<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Le Groupe participe \u00e0 un<span class=\"_ _1\"/> plan d\u2019Etat \u00e0 pre<span class=\"_ _1\"/>stations d\u00e9finies. Le 31 <span class=\"_ _1\"/>d\u00e9cembre 2003, Proximus<span class=\"_ _1\"/> a transf\u00e9r\u00e9 \u00e0 l\u2019Etat b<span class=\"_ _1\"/>elge ses obl<span class=\"lsd2 ws117\">igatio<span class=\"_ _1\"/>ns de pen<span class=\"_ _1\"/>sion </span>l\u00e9gale pour le personn<span class=\"_ _1\"/>el statutaire et leurs <span class=\"_ _1\"/>survivants \u00e0 l\u2019Etat belg<span class=\"_ _1\"/>e moyennant le paiem<span class=\"_ _1\"/>ent de 5 milliards EU<span class=\"_ _1\"/>R \u00e0 ce dernier. Le t<span class=\"_ _1\"/>ransfert de <span class=\"lsd4 ws94\">la det<span class=\"_ _13\"/>te </span>de pension statutaire \u00e0<span class=\"_ _1\"/> l\u2019Etat belge en 2003 <span class=\"_ _1\"/>\u00e9tait assorti d\u2019une aug<span class=\"_ _1\"/>mentation de la <span class=\"_ _1\"/>cotisation de s\u00e9curit\u00e9 soc<span class=\"_ _1\"/>iale pour les employ\u00e9s <span class=\"_ _1\"/>statutaires \u00e0 partir de 2004 et com<span class=\"_ _1\"/>prenait un m\u00e9canism<span class=\"_ _1\"/>e de compensation ann<span class=\"_ _1\"/>uelle pour absorber certa<span class=\"_ _1\"/>ines hausses ou baisses d<span class=\"_ _1\"/>es obligations<span class=\"ls1 ws0\"> </span><span class=\"ws113\">de l\u2019Etat belge </span>r\u00e9sultant d\u2019actions en<span class=\"_ _1\"/>treprises par Proximus. A la <span class=\"_ _1\"/>suite d'un changem<span class=\"_ _1\"/>ent de loi (Loi Programme<span class=\"_ _1\"/> du 25 d\u00e9cembre 2017<span class=\"_ _1\"/>), \u00e0 partir de 2018, <span class=\"_ _1\"/>ce m\u00e9canism<span class=\"_ _1\"/>e de com<span class=\"_ _1\"/>pensa<span class=\"_ _1\"/>tion s\u2019est<span class=\"_ _1\"/> arr\u00eat\u00e9 po<span class=\"_ _1\"/>ur L\u2019<span class=\"_ _1\"/>Etat belg<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-116-2": {
   "value": "Annexe 12. Autres actifs non courants<span class=\"_ _1\"/><span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>Annexe<span class=\"ls1 ws0\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">20<span class=\"_ _13\"/>22</span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1e3\"> </span><span class=\"lsce ws116\">32.1</span> <span class=\"_ _6f\"> </span>3 <span class=\"_ _58\"> </span><span class=\"lsd9 ws11e\">83</span> </span>Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> actifs<span class=\"_ _1\"/> financ<span class=\"_ _1\"/>iers au<span class=\"_ _1\"/> co\u00fbt am<span class=\"_ _1\"/>orti<span class=\"ls1\"> <span class=\"_ _1e4\"> </span> <span class=\"_ _ce\"> </span><span class=\"lsce ws116\">20</span> <span class=\"_ _83\"> </span><span class=\"lsce ws116\">16</span> </span>Total<span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>99<span class=\"ls1 ws0\"> </span>Les autres produits d\u00e9<span class=\"_ _1\"/>riv\u00e9s concernent essent<span class=\"_ _1\"/>iellement un swap de <span class=\"_ _1\"/>taux d'int\u00e9r\u00eat \u00e0 d\u00e9<span class=\"_ _1\"/>part diff\u00e9r\u00e9 sur 1<span class=\"_ _1\"/>0 ans, d'un montant no<span class=\"lsd1 ws119\">t<span class=\"_ _1\"/>ionnel <span class=\"_ _13\"/>de 500 </span>millions d'euros, conclu en f\u00e9vrier <span class=\"_ _1\"/>2022 pour couvrir <span class=\"lscf ws110\">l'exposition du <span class=\"_ _1\"/>Groupe \u00e0 la var<span class=\"_ _1\"/>iabilit\u00e9 des flux de tr\u00e9so<span class=\"_ _1\"/>rerie attribuable au risque<span class=\"_ _1\"/> de taux </span>d'int\u00e9r\u00eat \u00e0 long terme<span class=\"_ _1\"/> associ\u00e9 \u00e0 des trans<span class=\"_ _1\"/>actions pr\u00e9vues hautemen<span class=\"_ _1\"/>t probables, \u00e0 savoi<span class=\"_ _1\"/>r une obligation \u00e0 10 ans<span class=\"_ _1\"/> devant \u00eatre \u00e9<span class=\"lsdd ws125\">mise en<span class=\"_ _13\"/> avril 2<span class=\"_ _13\"/>025<span class=\"_ _13\"/>. Le<span class=\"_ _13\"/> </span>Groupe applique<span class=\"ls1 ws0\"> </span>la comp<span class=\"_ _1\"/>tabilit\u00e9 de couverture<span class=\"_ _1\"/> \u00e0 ce swap.<span class=\"ls1 ws0\"> </span>Les autres actifs compr<span class=\"_ _1\"/>ennent les garanties en<span class=\"_ _1\"/> num\u00e9raire \u00e0 long<span class=\"_ _1\"/> terme et les cr\u00e9ance<span class=\"_ _1\"/>s non commerci<span class=\"_ _1\"/>ales \u00e0 long terme.<span class=\"ls1 ws0\"> </span>Annexe 15. Autres actifs circulants<span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> <span class=\"_ _1ef\"> </span><span class=\"lsce ws116\">Note</span> <span class=\"_ _c0\"> </span><span class=\"ls109 ws15c\">2021</span> <span class=\"_ _cf\"> </span><span class=\"lse7 ws131\">2<span class=\"_ _13\"/>022</span> </span>T.<span class=\"_ _13\"/>V.A<span class=\"_ _13\"/>. \u00e0 r<span class=\"_ _13\"/>\u00e9cu<span class=\"_ _13\"/>p\u00e9r<span class=\"_ _13\"/>er<span class=\"ls1 ws0\"> <span class=\"_ _1f0\"> </span>7 <span class=\"_ _17f\"> </span>7 </span>Pr<span class=\"_ _13\"/>od<span class=\"_ _13\"/>uit<span class=\"_ _13\"/>s <span class=\"lse6 ws12f\">d<span class=\"_ _13\"/>\u00e9r<span class=\"_ _13\"/>iv\u00e9<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _1f1\"> </span><span class=\"lsce ws116\">32.1</span> <span class=\"_ _6f\"> </span>1 <span class=\"_ _48\"> </span><span class=\"lsce ws116\">125</span> </span></span>Charges \u00e0 reporter<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsce ws116\">109</span> <span class=\"_ _59\"> </span><span class=\"lsce ws116\">103</span> </span>Produits acquis<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span>2 <span class=\"_ _7f\"> </span>8 </span>Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> cr\u00e9a<span class=\"_ _13\"/>nces<span class=\"ls1 ws0\"> <span class=\"_ _1f2\"> </span><span class=\"lsce ws116\">22</span> <span class=\"_ _83\"> </span><span class=\"lsce ws116\">26</span> </span>Total<span class=\"ls1 ws0\"> </span>140<span class=\"ls1 ws0\"> </span>269<span class=\"ls1 ws0\"> </span>Les produits d\u00e9riv\u00e9s concernent es<span class=\"_ _1\"/>sentiellement des swaps de taux d'int\u00e9r\u00eat \u00e0 10 <span class=\"_ _1\"/>ans et \u00e0 7 ans, pour u<span class=\"_ _1\"/>n montant notionnel to<span class=\"lsce ws10f\">tal de 1,1 <span class=\"lsd5 ws94\">mill<span class=\"_ _13\"/>ia<span class=\"_ _13\"/>rd </span></span>d'euros, conclus en f<span class=\"_ _1\"/>\u00e9vrier et novembre 2022 po<span class=\"_ _1\"/>ur couvrir l'expositio<span class=\"_ _1\"/>n du Groupe \u00e0 la var<span class=\"_ _1\"/>iabilit\u00e9 des flux de <span class=\"_ _1\"/>tr\u00e9sorerie attribuable au r<span class=\"_ _1\"/>isque de taux d'int\u00e9r\u00eat \u00e0 long terme<span class=\"_ _1\"/> associ\u00e9 \u00e0 deux tran<span class=\"_ _1\"/>sactions pr\u00e9vues hauteme<span class=\"_ _1\"/>nt probables, \u00e0 savoir<span class=\"_ _1\"/> respect<span class=\"lsd3 ws118\">ivement u<span class=\"_ _1\"/>ne oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/> \u00e0 10 ans d<span class=\"_ _1\"/>evant \u00eat<span class=\"_ _1\"/>re \u00e9mi<span class=\"_ _1\"/>se </span>en octobre 2023 e<span class=\"_ _1\"/>t une obligation \u00e0 7 an<span class=\"_ _1\"/>s devant \u00eatre \u00e9mi<span class=\"_ _1\"/>se en mars 202<span class=\"_ _1\"/>3.  Le Groupe appl<span class=\"_ _1\"/>ique la comptabilit\u00e9 de co<span class=\"_ _1\"/>uverture \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">ces sw<span class=\"_ _1\"/>aps.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Les d\u00e9pen<span class=\"_ _1\"/>ses pay<span class=\"_ _1\"/>\u00e9es d\u2019ava<span class=\"_ _1\"/>nce co<span class=\"_ _7\"/>mprennent essen<span class=\"_ _7\"/>tiellement d<span class=\"_ _1\"/>e frai<span class=\"_ _1\"/>s inf<span class=\"lscf ws110\">ormatiques (66<span class=\"_ _1\"/> millions EUR en 2022<span class=\"_ _1\"/> par rapport \u00e0 67 million<span class=\"_ _1\"/>s EUR en </span>2021)<span class=\"_ _1\"/>, de loca<span class=\"_ _1\"/>tions d<span class=\"_ _1\"/>e terra<span class=\"_ _1\"/>ins, de <span class=\"_ _1\"/>logiciel<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>e sites <span class=\"_ _1\"/>pour l<span class=\"_ _1\"/>e mobil<span class=\"_ _1\"/>e (8 millio<span class=\"_ _1\"/>ns <span class=\"_ _1\"/>EUR en 2<span class=\"_ _1\"/>022 pa<span class=\"_ _1\"/>r rapp<span class=\"_ _1\"/>ort \u00e0 8 <span class=\"_ _1\"/>millions<span class=\"_ _1\"/> EUR<span class=\"ls1\"> <span class=\"lsce ws10f\">en 2021), de </span></span>maintenance du mat<span class=\"_ _1\"/>\u00e9riel, des logiciels e<span class=\"_ _1\"/>t de l\u2019i<span class=\"lsd1 ws114\">nfrastructure (9 millions EUR en<span class=\"_ _1\"/> 2022 par rapport \u00e0 11 <span class=\"_ _1\"/>millions en 2021) ainsi que de con<span class=\"_ _1\"/>sultance (4 </span>millions EUR en 2022 par rapport \u00e0 3 millions EUR en 2021).<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-116-3": {
   "value": "Annexe 12. Autres actifs non courants<span class=\"_ _1\"/><span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>Annexe<span class=\"ls1 ws0\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">20<span class=\"_ _13\"/>22</span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1e3\"> </span><span class=\"lsce ws116\">32.1</span> <span class=\"_ _6f\"> </span>3 <span class=\"_ _58\"> </span><span class=\"lsd9 ws11e\">83</span> </span>Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> actifs<span class=\"_ _1\"/> financ<span class=\"_ _1\"/>iers au<span class=\"_ _1\"/> co\u00fbt am<span class=\"_ _1\"/>orti<span class=\"ls1\"> <span class=\"_ _1e4\"> </span> <span class=\"_ _ce\"> </span><span class=\"lsce ws116\">20</span> <span class=\"_ _83\"> </span><span class=\"lsce ws116\">16</span> </span>Total<span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>99<span class=\"ls1 ws0\"> </span>Les autres produits d\u00e9<span class=\"_ _1\"/>riv\u00e9s concernent essent<span class=\"_ _1\"/>iellement un swap de <span class=\"_ _1\"/>taux d'int\u00e9r\u00eat \u00e0 d\u00e9<span class=\"_ _1\"/>part diff\u00e9r\u00e9 sur 1<span class=\"_ _1\"/>0 ans, d'un montant no<span class=\"lsd1 ws119\">t<span class=\"_ _1\"/>ionnel <span class=\"_ _13\"/>de 500 </span>millions d'euros, conclu en f\u00e9vrier <span class=\"_ _1\"/>2022 pour couvrir <span class=\"lscf ws110\">l'exposition du <span class=\"_ _1\"/>Groupe \u00e0 la var<span class=\"_ _1\"/>iabilit\u00e9 des flux de tr\u00e9so<span class=\"_ _1\"/>rerie attribuable au risque<span class=\"_ _1\"/> de taux </span>d'int\u00e9r\u00eat \u00e0 long terme<span class=\"_ _1\"/> associ\u00e9 \u00e0 des trans<span class=\"_ _1\"/>actions pr\u00e9vues hautemen<span class=\"_ _1\"/>t probables, \u00e0 savoi<span class=\"_ _1\"/>r une obligation \u00e0 10 ans<span class=\"_ _1\"/> devant \u00eatre \u00e9<span class=\"lsdd ws125\">mise en<span class=\"_ _13\"/> avril 2<span class=\"_ _13\"/>025<span class=\"_ _13\"/>. Le<span class=\"_ _13\"/> </span>Groupe applique<span class=\"ls1 ws0\"> </span>la comp<span class=\"_ _1\"/>tabilit\u00e9 de couverture<span class=\"_ _1\"/> \u00e0 ce swap.<span class=\"ls1 ws0\"> </span>Les autres actifs compr<span class=\"_ _1\"/>ennent les garanties en<span class=\"_ _1\"/> num\u00e9raire \u00e0 long<span class=\"_ _1\"/> terme et les cr\u00e9ance<span class=\"_ _1\"/>s non commerci<span class=\"_ _1\"/>ales \u00e0 long terme.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-117-2": {
   "value": "Annex<span class=\"_ _7\"/>e 13. Sto<span class=\"_ _1\"/>cks<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _1e5\"> </span><span class=\"lse7 ws131\">2022</span> </span>Montant R\u00e9ductions Montant Montant R\u00e9ductions Montant brut<span class=\"ls1 ws0\"> </span>de valeur<span class=\"ls1 ws0\"> </span>net<span class=\"ls1 ws0\"> </span>brut<span class=\"ls1 ws0\"> </span>de valeur<span class=\"ls1 ws0\"> </span>net<span class=\"ls1 ws0\"> </span>Mati\u00e8re<span class=\"_ _1\"/>s premi\u00e8r<span class=\"_ _1\"/>es, conso<span class=\"_ _1\"/>mmable<span class=\"_ _1\"/>s et pi\u00e8c<span class=\"_ _1\"/>es de  <span class=\"_ _b9\"> </span><span class=\"lsd3 ws121\">46</span> <span class=\"_ _40\"> </span>-6 <span class=\"_ _39\"> </span><span class=\"lsd3 ws121\">40</span> <span class=\"_ _39\"> </span><span class=\"lsd8 ws11d\">62</span> <span class=\"_ _3e\"> </span>-6 <span class=\"_ _3e\"> </span><span class=\"lse2 ws127\">56</span> h<span class=\"_ _4c\"> </span> En-cours de f<span class=\"_ _1\"/>abrication et produ<span class=\"_ _1\"/>its finis<span class=\"ls1 ws0\"> <span class=\"_ _43\"> </span> <span class=\"_ _b9\"> </span><span class=\"lsce ws116\">20</span> <span class=\"_ _64\"> </span>0 <span class=\"_ _77\"> </span><span class=\"lsce ws116\">20</span> <span class=\"_ _40\"> </span><span class=\"lsce ws116\">23</span> <span class=\"_ _78\"> </span>0 <span class=\"_ _64\"> </span><span class=\"lsce ws116\">23</span> </span>Marchandises<span class=\"ls1 ws0\"> <span class=\"_ _1a0\"> </span> <span class=\"_ _ec\"> </span><span class=\"lscc ws10f\">75</span> <span class=\"_ _60\"> </span>-4 <span class=\"_ _60\"> </span><span class=\"lscc ws10f\">71</span> <span class=\"_ _94\"> </span><span class=\"lsce ws116\">111</span> <span class=\"_ _94\"> </span>-3 <span class=\"_ _dc\"> </span><span class=\"lsce ws116\">108</span> </span>Total<span class=\"ls1 ws0\"> </span>142<span class=\"ls1 ws0\"> </span>-<span class=\"lsce ws116\">10</span> 132<span class=\"ls1 ws0\"> </span>197<span class=\"ls1 ws0\"> </span>-9 187<span class=\"ls1 ws0\"> </span>Les mati\u00e8res premi\u00e8re<span class=\"_ _1\"/>s, consommables et pi\u00e8<span class=\"_ _1\"/>ces de rechange sont p<span class=\"_ _1\"/>rincipalement des mat\u00e9<span class=\"_ _1\"/>riaux pour le r\u00e9seau gigabi<span class=\"_ _1\"/>t, comme le<span class=\"lsd4 ws94\">s c\u00e2bl<span class=\"_ _13\"/>es et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> </span>outils d'<span class=\"_ _1\"/>installa<span class=\"_ _1\"/>tion.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les trava<span class=\"_ _1\"/>ux en co<span class=\"_ _1\"/>urs et l<span class=\"_ _1\"/>es produ<span class=\"_ _1\"/>its fini<span class=\"_ _1\"/>s contienn<span class=\"_ _1\"/>ent pr<span class=\"_ _1\"/>incipalem<span class=\"_ _1\"/>ent des p<span class=\"_ _1\"/>rojets qu<span class=\"_ _1\"/>i ne son<span class=\"_ _7\"/>t pas encore <span class=\"_ _1\"/>termin\u00e9<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>Les biens achet\u00e9s po<span class=\"_ _1\"/>ur la revente sont d<span class=\"_ _1\"/>es terminaux (CPE custome<span class=\"_ _1\"/>r premises equipment) <span class=\"_ _1\"/>comme des smartphones o<span class=\"_ _1\"/>u tablettes et <span class=\"lse6 ws12f\">leurs<span class=\"_ _13\"/> </span>acc<span class=\"_ _13\"/>ess<span class=\"_ _13\"/>oir<span class=\"_ _13\"/>es (3<span class=\"_ _13\"/>4%)<span class=\"_ _13\"/>, des<span class=\"_ _13\"/> \u00e9qui<span class=\"_ _13\"/>pem<span class=\"_ _13\"/>ents<span class=\"_ _13\"/> po<span class=\"_ _13\"/>ur l'<span class=\"_ _13\"/>inter<span class=\"_ _13\"/>net<span class=\"_ _13\"/> et<span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd7 ws131\">la TV \u00e0 domicile (d\u00e9codeurs<span class=\"_ _13\"/> (28%), modems (16%), TV (1%)), ICT (1<span class=\"_ _13\"/>3%), terminaux (4%<span class=\"_ _13\"/>) et </span></span>PABX (3%).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-119-2": {
   "value": "Annex<span class=\"_ _7\"/>e 14. Cr<span class=\"_ _1\"/>\u00e9ances <span class=\"_ _1\"/>co<span class=\"_ _1\"/>mmerci<span class=\"_ _1\"/>ales<span class=\"_ _1\"/> et act<span class=\"_ _1\"/>ifs s<span class=\"_ _1\"/>ur con<span class=\"_ _1\"/>trats<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>14.1<span class=\"_ _1\"/> Cr\u00e9ances com<span class=\"_ _1\"/>mercial<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">20<span class=\"_ _13\"/>22</span> </span>Cr\u00e9ances com<span class=\"_ _1\"/>merciales<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>879<span class=\"ls1 ws0\"> </span>938<span class=\"ls1 ws0\"> </span>Cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales - <span class=\"_ _1\"/>montant brut<span class=\"ls1 ws0\"> <span class=\"_ _1e6\"> </span> <span class=\"_ _33\"> </span><span class=\"lscc ws10f\">977</span> <span class=\"_ _52\"> </span><span class=\"lsce ws116\">1.025</span> </span>Provisions pour pertes <span class=\"_ _1\"/>de valeur<span class=\"ls1 ws0\"> <span class=\"_ _161\"> </span> <span class=\"_ _3d\"> </span>-<span class=\"lsd8 ws11d\">98</span> <span class=\"_ _34\"> </span>-<span class=\"lsd9 ws11e\">87</span> </span>Les cr\u00e9a<span class=\"_ _1\"/>nces co<span class=\"_ _1\"/>mmercial<span class=\"_ _1\"/>es repr\u00e9s<span class=\"_ _1\"/>entent d<span class=\"_ _1\"/>es monta<span class=\"_ _1\"/>nts dus p<span class=\"_ _1\"/>ar les<span class=\"_ _1\"/> client<span class=\"_ _1\"/>s pour la v<span class=\"_ _1\"/>ente de<span class=\"_ _1\"/> biens<span class=\"_ _1\"/> et les <span class=\"_ _1\"/>prestatio<span class=\"_ _1\"/>ns de se<span class=\"_ _1\"/>rvice <span class=\"lscf ws110\">dans l<span class=\"_ _1\"/>e cadre des </span>activit\u00e9s ordinaires. La plup<span class=\"_ _1\"/>art des cr\u00e9ances com<span class=\"_ _1\"/>merciales ne sont pa<span class=\"_ _1\"/>s porteuses d\u2019int\u00e9r\u00eats et on<span class=\"_ _1\"/>t g\u00e9n\u00e9ralement u<span class=\"lsd3 ws118\">ne<span class=\"_ _1\"/> \u00e9ch\u00e9an<span class=\"_ _1\"/>ce de 30 <span class=\"_ _1\"/>\u00e0 90 j<span class=\"_ _1\"/>ours. </span>Pour TeleSign la plu<span class=\"_ _1\"/>part des clients ont <span class=\"_ _1\"/>une \u00e9ch\u00e9ance \u00e0 30<span class=\"_ _1\"/> jours, et pour qu<span class=\"_ _1\"/>elques exceptions \u00e0 60<span class=\"_ _1\"/> jours.  La maturit\u00e9 <span class=\"_ _1\"/>des cr<span class=\"lsd3 ws118\">\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales </span>du segment Internat<span class=\"_ _1\"/>ional Carrier Services (<span class=\"_ _1\"/>ICS) est cependant plu<span class=\"_ _1\"/>s longue, car la<span class=\"ls1 ws0\"> </span>plus<span class=\"_ _1\"/> grande partie de<span class=\"_ _1\"/> ses cr\u00e9ances por<span class=\"_ _1\"/>te sur d\u2019autres op\u00e9rateu<span class=\"_ _1\"/>rs de t\u00e9l\u00e9communication<span class=\"_ _1\"/>s. Etant donn\u00e9 la nature b<span class=\"_ _1\"/>ilat\u00e9rale du business<span class=\"_ _1\"/> BICS, la pratique de l<span class=\"_ _1\"/>a compensation est asse<span class=\"_ _1\"/>z commune ma<span class=\"ws113\">is la proc\u00e9dure </span>peut s\u2019av\u00e9rer assez long<span class=\"_ _1\"/>ue. Les accords de <span class=\"_ _1\"/>compensation ne sont pa<span class=\"_ _1\"/>s des droits juridiquem<span class=\"_ _1\"/>ent ex\u00e9cutoires. <span class=\"ls1 ws0\"> </span>L'activit\u00e9 de BICS \u00e9tant assez volatile, il convient d<span class=\"_ _1\"/>e consid\u00e9rer, lors de l'analyse d<span class=\"_ _1\"/>es variations de la tr\u00e9sorerie, les va<span class=\"lsd3 ws118\">ri<span class=\"_ _1\"/>ances li<span class=\"_ _1\"/>\u00e9es aux<span class=\"_ _1\"/> cr\u00e9ances<span class=\"_ _1\"/> et </span>aux dettes comme<span class=\"_ _1\"/>rciales <span class=\"lsd3 ws121\">ensembl<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>Pour le segment Dome<span class=\"_ _1\"/>stic, des compensa<span class=\"_ _1\"/>tions de paiements sont<span class=\"_ _1\"/> \u00e9galement effectu\u00e9es<span class=\"_ _1\"/> avec d\u2019autres op\u00e9rateurs d<span class=\"_ _1\"/>e t\u00e9l\u00e9communicat<span class=\"lsf7 ws152\">ions<span class=\"_ _13\"/>.<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Pour les ann\u00e9es pr<span class=\"_ _1\"/>\u00e9sent\u00e9es, aucune cr\u00e9ance <span class=\"_ _1\"/>commerciale n\u2019a \u00e9t\u00e9<span class=\"_ _1\"/> utilis\u00e9e comme garanti<span class=\"_ _1\"/>e. En 202<span class=\"ls1 ws0\">2<span class=\"lsd3 ws118\">, le<span class=\"_ _1\"/> Groupe a<span class=\"_ _1\"/> re\u00e7u <span class=\"lscf ws113\">de<span class=\"_ _1\"/>s garanties bancaires et des </span></span></span>garanties de soci\u00e9t\u00e9s pa<span class=\"_ _1\"/>rentes pour un montan<span class=\"_ _1\"/>t de 2 millions EUR (<span class=\"_ _1\"/>2 millions EUR en 202<span class=\"ls1 ws0\">1<span class=\"lsd3 ws118\">)<span class=\"_ _7\"/> en gage d<span class=\"_ _1\"/>e paiemen<span class=\"_ _1\"/>t des fa<span class=\"_ _1\"/>ctures o<span class=\"_ _1\"/>uvertes.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>14.2. Actifs sur contrats  Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">20<span class=\"_ _13\"/>22</span> </span>Actifs su<span class=\"_ _1\"/>r <span class=\"lsdd ws11b\">con<span class=\"_ _13\"/>trats<span class=\"_ _13\"/> </span><span class=\"ls1\">- <span class=\"lscf ws110\">montant brut</span> </span>127<span class=\"ls1 ws0\"> </span>145<span class=\"ls1 ws0\"> </span>R\u00e9gl\u00e9 dans les 12<span class=\"_ _1\"/> mois de la p\u00e9riode de<span class=\"_ _1\"/> reporting<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _a2\"> </span><span class=\"lsd8 ws11d\">92</span> <span class=\"_ _87\"> </span><span class=\"lsce ws116\">104</span> </span>R\u00e9gl\u00e9 au<span class=\"ls1 ws0\">-</span>del\u00e0 de 12 <span class=\"_ _1\"/>mois de la p\u00e9riode<span class=\"_ _1\"/> de reporting<span class=\"ls1 ws0\"> <span class=\"_ _14b\"> </span> <span class=\"_ _a2\"> </span><span class=\"lsce ws116\">35</span> <span class=\"_ _53\"> </span><span class=\"lsd3 ws121\">40</span> </span>Provisions pour pertes <span class=\"_ _1\"/>de valeur<span class=\"ls1 ws0\"> </span>-7 <span class=\"_ _29\"> </span>-8 Actifs su<span class=\"_ _1\"/>r cont<span class=\"_ _1\"/>rats <span class=\"ls1 ws0\">- <span class=\"lsd1 ws114\">montant net<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>120<span class=\"ls1 ws0\"> </span>137<span class=\"ls1 ws0\"> </span>L\u2019\u00e9volution du montant b<span class=\"_ _1\"/>rut des actifs sur con<span class=\"_ _1\"/>trats au cours de<span class=\"_ _1\"/> l\u2019exercice s\u2019explique de la f<span class=\"_ _1\"/>a\u00e7on suivante<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR) <span class=\"_ _1e8\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">20<span class=\"_ _13\"/>22</span> </span>Solde au 1 janvier<span class=\"ls1 ws0\"> </span>118<span class=\"ls1 ws0\"> </span>127<span class=\"ls1 ws0\"> </span>Diminu<span class=\"_ _1\"/>tion des<span class=\"_ _1\"/> actifs <span class=\"_ _1\"/>sur con<span class=\"_ _1\"/>trats <span class=\"_ _1\"/>relatif<span class=\"_ _1\"/>s \u00e0 des <span class=\"_ _1\"/>contra<span class=\"_ _1\"/>ts <span class=\"lscf ws110\">existants dan<span class=\"_ _1\"/>s le bilan </span>-<span class=\"lsce ws116\">131</span> <span class=\"_ _46\"> </span>-<span class=\"lsce ws116\">143</span> d'ouverture<span class=\"ls1 ws0\"> </span>Evolut<span class=\"_ _13\"/>ion normale<span class=\"ls1 ws0\"> <span class=\"_ _1d5\"> </span>-<span class=\"lsce ws116\">112</span> <span class=\"_ _46\"> </span>-<span class=\"lsce ws116\">122</span> </span>R\u00e9silia<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _1e9\"> </span>-<span class=\"lsce ws116\">19<span class=\"_ _28\"> </span></span>-<span class=\"lsce ws116\">21</span> </span>Nouveaux actifs sur con<span class=\"_ _1\"/>trats<span class=\"ls1 ws0\"> <span class=\"_ _1ea\"> </span><span class=\"lsce ws116\">140</span> <span class=\"_ _3f\"> </span><span class=\"lsce ws116\">16<span class=\"_ _13\"/>1</span> </span>Solde au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>127<span class=\"ls1 ws0\"> </span>145<span class=\"ls1 ws0\"> </span>14.3. Provisions pour pertes de valeur sur les cr\u00e9ances commerciales et les actifs sur contrats<span class=\"ls1 ws0\"> </span>Le Groupe applique l\u2019ap<span class=\"_ _1\"/>proche simplifi\u00e9e de<span class=\"_ _1\"/> l\u2019IFRS 9 pour l\u2019es<span class=\"_ _1\"/>timation des pertes de c<span class=\"_ _1\"/>r\u00e9dit attendues. C<span class=\"_ _1\"/>ette approche se base<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">su<span class=\"_ _1\"/>r les p<span class=\"_ _1\"/>ertes de </span></span>cr\u00e9dit a<span class=\"_ _1\"/>ttendues <span class=\"_ _1\"/>sur la du<span class=\"_ _1\"/>r\u00e9e d<span class=\"_ _1\"/>e vie de to<span class=\"_ _1\"/>utes les<span class=\"_ _1\"/> cr\u00e9anc<span class=\"_ _1\"/>es comm<span class=\"_ _1\"/>erciales <span class=\"_ _1\"/>et des<span class=\"_ _1\"/> actifs su<span class=\"_ _1\"/>r contra<span class=\"_ _1\"/>ts. Pou<span class=\"_ _1\"/>r estime<span class=\"_ _1\"/>r les per<span class=\"_ _1\"/>tes de cr<span class=\"_ _1\"/>\u00e9dit atten<span class=\"_ _1\"/>dues, l<span class=\"_ _1\"/>es cr\u00e9ance<span class=\"_ _1\"/>s commer<span class=\"_ _1\"/>ciales et<span class=\"_ _1\"/> les ac<span class=\"_ _1\"/>tifs su<span class=\"_ _1\"/>r contrats<span class=\"_ _1\"/> r\u00e9sident<span class=\"_ _1\"/>iels e<span class=\"_ _1\"/>t aff\u00e9re<span class=\"_ _1\"/>nts \u00e0 de<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises on<span class=\"_ _1\"/>t \u00e9t\u00e9 reg<span class=\"_ _1\"/>roup\u00e9s <span class=\"_ _1\"/>sur base <span class=\"_ _1\"/>des c<span class=\"lsd2 ws0\">a<span class=\"_ _1\"/>ract\u00e9ris<span class=\"_ _1\"/>tiques<span class=\"_ _1\"/> de </span>risques de cr\u00e9dit qu\u2019<span class=\"_ _1\"/>ils partagent et le<span class=\"_ _1\"/>s retards de p<span class=\"lsd3 ws118\">aiem<span class=\"_ _1\"/>ent. Les<span class=\"_ _1\"/> actif<span class=\"_ _1\"/>s sur co<span class=\"_ _1\"/>ntrats r<span class=\"_ _1\"/>epr\u00e9sente<span class=\"_ _1\"/>nt un dro<span class=\"_ _7\"/>it \u00e0 une con<span class=\"_ _1\"/>treparti<span class=\"_ _1\"/>e en \u00e9ch<span class=\"_ _1\"/>ange d<span class=\"_ _1\"/>e biens et<span class=\"_ _1\"/> </span>de serv<span class=\"_ _1\"/>ices qui o<span class=\"_ _1\"/>nt d\u00e9j\u00e0 <span class=\"_ _1\"/>\u00e9t\u00e9 tran<span class=\"_ _1\"/>sf\u00e9r\u00e9s<span class=\"_ _1\"/> et ont <span class=\"_ _1\"/>substantiel<span class=\"_ _1\"/>lemen<span class=\"_ _1\"/>t les m\u00eam<span class=\"_ _1\"/>es carac<span class=\"_ _1\"/>t\u00e9ristiqu<span class=\"_ _1\"/>es de ri<span class=\"_ _1\"/>sques q<span class=\"_ _1\"/>ue les cr\u00e9an<span class=\"_ _7\"/>ces comme<span class=\"lscf ws110\">rciales <span class=\"_ _1\"/>pour le m\u00eame </span>type de contr<span class=\"lscf ws110\">a<span class=\"_ _1\"/>ts. Le Groupe en <span class=\"_ _1\"/>a conclu que les pe<span class=\"_ _1\"/>rtes de cr\u00e9dit attendues<span class=\"_ _1\"/> pour les cr\u00e9ances comme<span class=\"_ _1\"/>rciales r\u00e9sidentielles et aff\u00e9<span class=\"_ _1\"/>rentes \u00e0 d<span class=\"lsd3 ws121\">es </span></span>entreprises repr\u00e9senten<span class=\"_ _1\"/>t une approximation rai<span class=\"_ _1\"/>sonnable des taux d<span class=\"_ _1\"/>e pertes sur les actif<span class=\"_ _1\"/>s sur contrats. Ces per<span class=\"_ _1\"/>tes de cr\u00e9dit a<span class=\"lsdd ws11b\">tte</span>ndues correspondent \u00e0 celles exp\u00e9riment<span class=\"_ _1\"/>\u00e9es historiquement. Ces taux de<span class=\"_ _1\"/> pertes historiqu<span class=\"_ _1\"/>es sont ajust\u00e9s afin de<span class=\"_ _1\"/> refl\u00e9ter les inf<span class=\"_ _1\"/>ormations actuelle<span class=\"lsd2 ws117\">s et projec<span class=\"_ _1\"/>tion<span class=\"_ _1\"/>s des </span>facteurs macro<span class=\"ls1 ws0\">-</span><span class=\"ws110\">\u00e9conomiques qui<span class=\"_ _1\"/> affectent la capac<span class=\"_ _1\"/>it\u00e9 des clients \u00e0 r\u00e9gler la c<span class=\"_ _1\"/>r\u00e9ance. <span class=\"ls1 ws0\"> </span></span>En <span class=\"lsce ws116\">2021, <span class=\"ls1 ws0\">l<span class=\"lsd3 ws118\">e Group<span class=\"_ _1\"/>e a r\u00e9es<span class=\"_ _1\"/>tim\u00e9, da<span class=\"_ _1\"/>ns le cad<span class=\"_ _1\"/>re de la<span class=\"_ _1\"/> Covid<span class=\"ls1 ws0\">-</span>19<span class=\"_ _1\"/>, les p<span class=\"_ _1\"/>ertes d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> attendu<span class=\"_ _1\"/>es sur le<span class=\"_ _1\"/>s cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales ex<span class=\"_ _1\"/>istant<span class=\"_ _1\"/>es sur <span class=\"_ _1\"/>base des </span></span></span>m\u00eames c<span class=\"_ _1\"/>rit\u00e8res q<span class=\"_ _1\"/>ue ceux<span class=\"_ _1\"/> utilis\u00e9s<span class=\"_ _1\"/> en 202<span class=\"_ _1\"/>0 : le sec<span class=\"_ _1\"/>teur d\u2019a<span class=\"_ _1\"/>ctivit\u00e9 d<span class=\"_ _1\"/>u clien<span class=\"_ _1\"/>t, la rel<span class=\"_ _1\"/>ation av<span class=\"_ _1\"/>ec les cli<span class=\"_ _1\"/>ents et l<span class=\"_ _7\"/>eurs \u00e9ch\u00e9ancie<span class=\"_ _1\"/>rs resp<span class=\"_ _1\"/>ectifs. C<span class=\"_ _1\"/>ette revue<span class=\"_ _1\"/> n\u2019a eu qu\u2019un tr\u00e8s petit imp<span class=\"_ _1\"/>act sur les provisions pou<span class=\"_ _1\"/>r pertes de valeu<span class=\"_ _1\"/>r sur cr\u00e9ances comme<span class=\"_ _1\"/>rciales.<span class=\"ls1 ws10e\">  <span class=\"lsd1 ws114\">En 2022, le groupe a cont<span class=\"_ _1\"/>inu\u00e9 de surveiller les </span></span>\u00e9volutions macro\u00e9conom<span class=\"_ _1\"/>iques et leur impact <span class=\"_ _1\"/>sur les pertes de cr<span class=\"_ _1\"/>\u00e9di<span class=\"ws113\">t attendues.<span class=\"ls1 ws0\"> </span></span>Pour les<span class=\"_ _1\"/> segmen<span class=\"_ _1\"/>ts BICS <span class=\"_ _1\"/>et TeleS<span class=\"_ _1\"/>ign, les <span class=\"_ _1\"/>pertes d<span class=\"_ _1\"/>e cr\u00e9dit <span class=\"_ _1\"/>attendu<span class=\"_ _1\"/>es sur le<span class=\"_ _1\"/>s cr\u00e9an<span class=\"_ _1\"/>ces com<span class=\"_ _1\"/>merciales<span class=\"_ _1\"/> ont \u00e9t\u00e9<span class=\"_ _1\"/> d\u00e9term<span class=\"_ _1\"/>in\u00e9es su<span class=\"_ _1\"/>r une <span class=\"lsd1 ws119\">base individuelle en </span>prenant e<span class=\"_ _1\"/>n comp<span class=\"_ _1\"/>te diff\u00e9r<span class=\"_ _1\"/>ents fact<span class=\"_ _1\"/>eurs en<span class=\"_ _1\"/>trant dan<span class=\"_ _1\"/>s le \u00ab <span class=\"_ _1\"/>credit sco<span class=\"_ _1\"/>ring \u00bb com<span class=\"_ _1\"/>me le<span class=\"_ _1\"/>s crit\u00e8re<span class=\"_ _1\"/>s micro<span class=\"ls1 ws0\"> </span>et<span class=\"_ _1\"/> macro<span class=\"ls1 ws0\">-<span class=\"_ _1\"/><span class=\"lsd2\">\u00e9cono<span class=\"_ _1\"/>miques a<span class=\"_ _1\"/>insi qu<span class=\"_ _1\"/>e le \u00ab c<span class=\"_ _1\"/>redit<span class=\"_ _1\"/> rating<span class=\"_ _1\"/> </span></span>\u00bb, le risque pays, l\u2019h<span class=\"_ _1\"/>istorique du client, les po<span class=\"_ _1\"/>ssibles compensations e<span class=\"_ _1\"/>n vue de r\u00e9duire le ri<span class=\"_ _1\"/>sque net et d\u2019autres sour<span class=\"_ _1\"/>ces in<span class=\"lsd4 ws94\">tern<span class=\"_ _13\"/>es et<span class=\"_ _13\"/> ext<span class=\"_ _13\"/>ern<span class=\"_ _13\"/>es.<span class=\"ls1 ws0\"> </span></span>L\u2019analyse de<span class=\"_ _1\"/>s cr\u00e9ances co<span class=\"_ _1\"/>mmerciales \u00e9<span class=\"_ _1\"/>chues mais q<span class=\"_ _1\"/>ui n\u2019ont pa<span class=\"_ _1\"/><span class=\"ls10f ws166\">s fait l\u2019objet d\u2019une perte de valeur se pr\u00e9sente c<span class=\"_ _13\"/>omme suit<span class=\"ls1 ws0\"> : </span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Echu Cr\u00e9ances Prov<span class=\"_ _13\"/>. pou<span class=\"_ _13\"/>r Valeur nette Non comme<span class=\"_ _13\"/>rc. pertes de 90<span class=\"ls1 ws0\">-</span>180<span class=\"ls1 ws0\">-</span>compta.<span class=\"ls1 ws0\"> </span>\u00e9chu &lt; 30 30<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">60 </span></span>60<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">90 </span></span>&gt; <span class=\"lsfc ws14a\">360 </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>brutes<span class=\"ls1 ws0\"> </span>valeu<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span>180 360 jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>Cr\u00e9ances commerciales<span class=\"_ _13\"/><span class=\"ws0\"> </span>2020<span class=\"ls1 ws0\"> <span class=\"_ _1eb\"> </span><span class=\"lsfc ws14a\">967</span> <span class=\"_ _dc\"> </span>-<span class=\"lsfc ws14a\">99<span class=\"_ _18\"> </span>868<span class=\"_ _13\"/></span> <span class=\"_ _69\"> </span><span class=\"lsff ws148\">512<span class=\"_ _13\"/></span> <span class=\"_ _2c\"> </span><span class=\"ls110 ws16e\">79</span> <span class=\"_ _e4\"> </span></span>35<span class=\"ls1 ws0\"> <span class=\"_ _d3\"> </span></span>21<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c8\"> </span><span class=\"ls10f ws16c\">44</span> <span class=\"_ _e3\"> </span><span class=\"ls10f ws16c\">43</span> <span class=\"_ _2c\"> </span><span class=\"lsff ws148\">133<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> </span>977<span class=\"ls1 ws0\"> <span class=\"_ _37\"> </span>-</span>98<span class=\"_ _7b\"> </span>879<span class=\"ls1 ws0\"> <span class=\"_ _ec\"> </span><span class=\"lsff ws148\">519</span> <span class=\"_ _c9\"> </span><span class=\"ls110 ws16e\">77</span> <span class=\"_ _e4\"> </span><span class=\"ls10f ws16c\">44</span> <span class=\"_ _98\"> </span><span class=\"ls100 ws14e\">26</span> <span class=\"_ _98\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _98\"> </span><span class=\"ls10f ws16c\">45</span> <span class=\"_ _109\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> </span>2022<span class=\"ls1 ws0\"> <span class=\"_ _1ec\"> </span><span class=\"lsfe ws14d\">1.025</span> <span class=\"_ _a1\"> </span>-<span class=\"ls116 ws167\">87<span class=\"_ _7b\"> </span><span class=\"lsfc ws14a\">938<span class=\"_ _13\"/></span></span> <span class=\"_ _69\"> </span><span class=\"lsfc ws14a\">593</span> <span class=\"_ _44\"> </span><span class=\"ls116 ws167\">86</span> <span class=\"_ _98\"> </span><span class=\"ls10f ws16c\">42</span> <span class=\"_ _c8\"> </span></span>25<span class=\"ls1 ws0\"> <span class=\"_ _98\"> </span><span class=\"lsfc ws14a\">60</span> <span class=\"_ _98\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _2c\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> </span>2022 % provisions pour pertes de valeur sur les cr\u00e9an<span class=\"_ _1\"/>ces 8%<span class=\"ls1 ws0\"> <span class=\"_ _11b\"> </span><span class=\"lsff ws148\">1%</span> <span class=\"_ _4c\"> </span><span class=\"ls100 ws14e\">2%</span> <span class=\"_ _44\"> </span><span class=\"ls100 ws14e\">3%</span> <span class=\"_ _44\"> </span><span class=\"ls110 ws16e\">7%</span> <span class=\"_ _9c\"> </span><span class=\"lsff ws148\">12%<span class=\"_ _13\"/></span> <span class=\"_ _d8\"> </span><span class=\"ls100 ws14e\">45%<span class=\"_ _13\"/></span> <span class=\"_ _5d\"> </span><span class=\"ls100 ws14e\">30%</span> </span>commerciales<span class=\"_ _13\"/> Les pertes de valeur sur les actifs de contra<span class=\"_ _1\"/>t sont les sui<span class=\"_ _1\"/>vantes : <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Actifs su<span class=\"_ _1\"/>r contra<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _1cc\"> </span><span class=\"lsff ws148\">145</span> <span class=\"_ _3e\"> </span>-8<span class=\"_ _ca\"> </span><span class=\"lsff ws148\">137<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsff ws148\">137<span class=\"_ _13\"/></span> </span>2022 % p<span class=\"_ _1\"/>rovision<span class=\"_ _1\"/>s pour perte<span class=\"_ _1\"/>s de valeur<span class=\"_ _1\"/> sur les acti<span class=\"_ _1\"/>fs de contr<span class=\"_ _1\"/>at<span class=\"ls1 ws0\"> <span class=\"_ _78\"> </span><span class=\"lsfc ws14a\">6%<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfc ws14a\">6%</span> </span>L\u2019\u00e9volution au 31 d<span class=\"_ _1\"/>\u00e9cembre 202<span class=\"ls1 ws0\">2 </span>des provisions<span class=\"_ _1\"/> pour pertes de vale<span class=\"_ _1\"/>ur sur les cr\u00e9ances comm<span class=\"_ _1\"/>erciales et les actifs s<span class=\"_ _1\"/>ur contrats s\u2019explique<span class=\"_ _1\"/> comme suit<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>L\u2019\u00e9volu<span class=\"_ _1\"/>tion des r\u00e9du<span class=\"_ _1\"/>ctions de va<span class=\"_ _1\"/>leur su<span class=\"_ _1\"/>r cr\u00e9anc<span class=\"_ _1\"/>es douteus<span class=\"_ _1\"/>es se pr\u00e9<span class=\"_ _1\"/>sente co<span class=\"_ _1\"/>mme suit<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">: <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Cr\u00e9ances (en millions<span class=\"_ _13\"/> EUR)<span class=\"ls1 ws0\"> </span>Act<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> sur<span class=\"_ _13\"/> contr<span class=\"_ _13\"/>ats<span class=\"ls1 ws0\"> </span>Total<span class=\"ls1 ws0\"> </span>commerciales<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>98<span class=\"ls1 ws0\"> </span>7 105<span class=\"ls1 ws0\"> </span>Augmentation des pe<span class=\"_ _1\"/>rtes de valeur via le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _ad\"> </span><span class=\"lsce ws116\">27</span> <span class=\"_ _53\"> </span>1 <span class=\"_ _4f\"> </span><span class=\"lsce ws116\">28</span> </span>Montants irr\u00e9couvrables<span class=\"_ _1\"/> d\u00e9pr\u00e9ci\u00e9s totalement<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span>-<span class=\"lsce ws116\">38</span> <span class=\"_ _1ed\"> </span>0 <span class=\"_ _1ed\"> </span>-<span class=\"lsce ws116\">38</span> </span>Autres mouvements<span class=\"ls1 ws0\"> <span class=\"_ _1ee\"> </span>-1 <span class=\"_ _4f\"> </span>0 <span class=\"_ _53\"> </span>-1 </span>Au 31 d\u00e9cembre 2022<span class=\"ls1 ws0\"> </span>87<span class=\"ls1 ws0\"> </span>8 95<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-121-3": {
   "value": "14.3. Provisions pour pertes de valeur sur les cr\u00e9ances commerciales et les actifs sur contrats<span class=\"ls1 ws0\"> </span>Le Groupe applique l\u2019ap<span class=\"_ _1\"/>proche simplifi\u00e9e de<span class=\"_ _1\"/> l\u2019IFRS 9 pour l\u2019es<span class=\"_ _1\"/>timation des pertes de c<span class=\"_ _1\"/>r\u00e9dit attendues. C<span class=\"_ _1\"/>ette approche se base<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">su<span class=\"_ _1\"/>r les p<span class=\"_ _1\"/>ertes de </span></span>cr\u00e9dit a<span class=\"_ _1\"/>ttendues <span class=\"_ _1\"/>sur la du<span class=\"_ _1\"/>r\u00e9e d<span class=\"_ _1\"/>e vie de to<span class=\"_ _1\"/>utes les<span class=\"_ _1\"/> cr\u00e9anc<span class=\"_ _1\"/>es comm<span class=\"_ _1\"/>erciales <span class=\"_ _1\"/>et des<span class=\"_ _1\"/> actifs su<span class=\"_ _1\"/>r contra<span class=\"_ _1\"/>ts. Pou<span class=\"_ _1\"/>r estime<span class=\"_ _1\"/>r les per<span class=\"_ _1\"/>tes de cr<span class=\"_ _1\"/>\u00e9dit atten<span class=\"_ _1\"/>dues, l<span class=\"_ _1\"/>es cr\u00e9ance<span class=\"_ _1\"/>s commer<span class=\"_ _1\"/>ciales et<span class=\"_ _1\"/> les ac<span class=\"_ _1\"/>tifs su<span class=\"_ _1\"/>r contrats<span class=\"_ _1\"/> r\u00e9sident<span class=\"_ _1\"/>iels e<span class=\"_ _1\"/>t aff\u00e9re<span class=\"_ _1\"/>nts \u00e0 de<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises on<span class=\"_ _1\"/>t \u00e9t\u00e9 reg<span class=\"_ _1\"/>roup\u00e9s <span class=\"_ _1\"/>sur base <span class=\"_ _1\"/>des c<span class=\"lsd2 ws0\">a<span class=\"_ _1\"/>ract\u00e9ris<span class=\"_ _1\"/>tiques<span class=\"_ _1\"/> de </span>risques de cr\u00e9dit qu\u2019<span class=\"_ _1\"/>ils partagent et le<span class=\"_ _1\"/>s retards de p<span class=\"lsd3 ws118\">aiem<span class=\"_ _1\"/>ent. Les<span class=\"_ _1\"/> actif<span class=\"_ _1\"/>s sur co<span class=\"_ _1\"/>ntrats r<span class=\"_ _1\"/>epr\u00e9sente<span class=\"_ _1\"/>nt un dro<span class=\"_ _7\"/>it \u00e0 une con<span class=\"_ _1\"/>treparti<span class=\"_ _1\"/>e en \u00e9ch<span class=\"_ _1\"/>ange d<span class=\"_ _1\"/>e biens et<span class=\"_ _1\"/> </span>de serv<span class=\"_ _1\"/>ices qui o<span class=\"_ _1\"/>nt d\u00e9j\u00e0 <span class=\"_ _1\"/>\u00e9t\u00e9 tran<span class=\"_ _1\"/>sf\u00e9r\u00e9s<span class=\"_ _1\"/> et ont <span class=\"_ _1\"/>substantiel<span class=\"_ _1\"/>lemen<span class=\"_ _1\"/>t les m\u00eam<span class=\"_ _1\"/>es carac<span class=\"_ _1\"/>t\u00e9ristiqu<span class=\"_ _1\"/>es de ri<span class=\"_ _1\"/>sques q<span class=\"_ _1\"/>ue les cr\u00e9an<span class=\"_ _7\"/>ces comme<span class=\"lscf ws110\">rciales <span class=\"_ _1\"/>pour le m\u00eame </span>type de contr<span class=\"lscf ws110\">a<span class=\"_ _1\"/>ts. Le Groupe en <span class=\"_ _1\"/>a conclu que les pe<span class=\"_ _1\"/>rtes de cr\u00e9dit attendues<span class=\"_ _1\"/> pour les cr\u00e9ances comme<span class=\"_ _1\"/>rciales r\u00e9sidentielles et aff\u00e9<span class=\"_ _1\"/>rentes \u00e0 d<span class=\"lsd3 ws121\">es </span></span>entreprises repr\u00e9senten<span class=\"_ _1\"/>t une approximation rai<span class=\"_ _1\"/>sonnable des taux d<span class=\"_ _1\"/>e pertes sur les actif<span class=\"_ _1\"/>s sur contrats. Ces per<span class=\"_ _1\"/>tes de cr\u00e9dit a<span class=\"lsdd ws11b\">tte</span>ndues correspondent \u00e0 celles exp\u00e9riment<span class=\"_ _1\"/>\u00e9es historiquement. Ces taux de<span class=\"_ _1\"/> pertes historiqu<span class=\"_ _1\"/>es sont ajust\u00e9s afin de<span class=\"_ _1\"/> refl\u00e9ter les inf<span class=\"_ _1\"/>ormations actuelle<span class=\"lsd2 ws117\">s et projec<span class=\"_ _1\"/>tion<span class=\"_ _1\"/>s des </span>facteurs macro<span class=\"ls1 ws0\">-</span><span class=\"ws110\">\u00e9conomiques qui<span class=\"_ _1\"/> affectent la capac<span class=\"_ _1\"/>it\u00e9 des clients \u00e0 r\u00e9gler la c<span class=\"_ _1\"/>r\u00e9ance. <span class=\"ls1 ws0\"> </span></span>En <span class=\"lsce ws116\">2021, <span class=\"ls1 ws0\">l<span class=\"lsd3 ws118\">e Group<span class=\"_ _1\"/>e a r\u00e9es<span class=\"_ _1\"/>tim\u00e9, da<span class=\"_ _1\"/>ns le cad<span class=\"_ _1\"/>re de la<span class=\"_ _1\"/> Covid<span class=\"ls1 ws0\">-</span>19<span class=\"_ _1\"/>, les p<span class=\"_ _1\"/>ertes d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> attendu<span class=\"_ _1\"/>es sur le<span class=\"_ _1\"/>s cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales ex<span class=\"_ _1\"/>istant<span class=\"_ _1\"/>es sur <span class=\"_ _1\"/>base des </span></span></span>m\u00eames c<span class=\"_ _1\"/>rit\u00e8res q<span class=\"_ _1\"/>ue ceux<span class=\"_ _1\"/> utilis\u00e9s<span class=\"_ _1\"/> en 202<span class=\"_ _1\"/>0 : le sec<span class=\"_ _1\"/>teur d\u2019a<span class=\"_ _1\"/>ctivit\u00e9 d<span class=\"_ _1\"/>u clien<span class=\"_ _1\"/>t, la rel<span class=\"_ _1\"/>ation av<span class=\"_ _1\"/>ec les cli<span class=\"_ _1\"/>ents et l<span class=\"_ _7\"/>eurs \u00e9ch\u00e9ancie<span class=\"_ _1\"/>rs resp<span class=\"_ _1\"/>ectifs. C<span class=\"_ _1\"/>ette revue<span class=\"_ _1\"/> n\u2019a eu qu\u2019un tr\u00e8s petit imp<span class=\"_ _1\"/>act sur les provisions pou<span class=\"_ _1\"/>r pertes de valeu<span class=\"_ _1\"/>r sur cr\u00e9ances comme<span class=\"_ _1\"/>rciales.<span class=\"ls1 ws10e\">  <span class=\"lsd1 ws114\">En 2022, le groupe a cont<span class=\"_ _1\"/>inu\u00e9 de surveiller les </span></span>\u00e9volutions macro\u00e9conom<span class=\"_ _1\"/>iques et leur impact <span class=\"_ _1\"/>sur les pertes de cr<span class=\"_ _1\"/>\u00e9di<span class=\"ws113\">t attendues.<span class=\"ls1 ws0\"> </span></span>Pour les<span class=\"_ _1\"/> segmen<span class=\"_ _1\"/>ts BICS <span class=\"_ _1\"/>et TeleS<span class=\"_ _1\"/>ign, les <span class=\"_ _1\"/>pertes d<span class=\"_ _1\"/>e cr\u00e9dit <span class=\"_ _1\"/>attendu<span class=\"_ _1\"/>es sur le<span class=\"_ _1\"/>s cr\u00e9an<span class=\"_ _1\"/>ces com<span class=\"_ _1\"/>merciales<span class=\"_ _1\"/> ont \u00e9t\u00e9<span class=\"_ _1\"/> d\u00e9term<span class=\"_ _1\"/>in\u00e9es su<span class=\"_ _1\"/>r une <span class=\"lsd1 ws119\">base individuelle en </span>prenant e<span class=\"_ _1\"/>n comp<span class=\"_ _1\"/>te diff\u00e9r<span class=\"_ _1\"/>ents fact<span class=\"_ _1\"/>eurs en<span class=\"_ _1\"/>trant dan<span class=\"_ _1\"/>s le \u00ab <span class=\"_ _1\"/>credit sco<span class=\"_ _1\"/>ring \u00bb com<span class=\"_ _1\"/>me le<span class=\"_ _1\"/>s crit\u00e8re<span class=\"_ _1\"/>s micro<span class=\"ls1 ws0\"> </span>et<span class=\"_ _1\"/> macro<span class=\"ls1 ws0\">-<span class=\"_ _1\"/><span class=\"lsd2\">\u00e9cono<span class=\"_ _1\"/>miques a<span class=\"_ _1\"/>insi qu<span class=\"_ _1\"/>e le \u00ab c<span class=\"_ _1\"/>redit<span class=\"_ _1\"/> rating<span class=\"_ _1\"/> </span></span>\u00bb, le risque pays, l\u2019h<span class=\"_ _1\"/>istorique du client, les po<span class=\"_ _1\"/>ssibles compensations e<span class=\"_ _1\"/>n vue de r\u00e9duire le ri<span class=\"_ _1\"/>sque net et d\u2019autres sour<span class=\"_ _1\"/>ces in<span class=\"lsd4 ws94\">tern<span class=\"_ _13\"/>es et<span class=\"_ _13\"/> ext<span class=\"_ _13\"/>ern<span class=\"_ _13\"/>es.<span class=\"ls1 ws0\"> </span></span>L\u2019analyse de<span class=\"_ _1\"/>s cr\u00e9ances co<span class=\"_ _1\"/>mmerciales \u00e9<span class=\"_ _1\"/>chues mais q<span class=\"_ _1\"/>ui n\u2019ont pa<span class=\"_ _1\"/><span class=\"ls10f ws166\">s fait l\u2019objet d\u2019une perte de valeur se pr\u00e9sente c<span class=\"_ _13\"/>omme suit<span class=\"ls1 ws0\"> : </span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Echu Cr\u00e9ances Prov<span class=\"_ _13\"/>. pou<span class=\"_ _13\"/>r Valeur nette Non comme<span class=\"_ _13\"/>rc. pertes de 90<span class=\"ls1 ws0\">-</span>180<span class=\"ls1 ws0\">-</span>compta.<span class=\"ls1 ws0\"> </span>\u00e9chu &lt; 30 30<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">60 </span></span>60<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">90 </span></span>&gt; <span class=\"lsfc ws14a\">360 </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>brutes<span class=\"ls1 ws0\"> </span>valeu<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span>180 360 jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>Cr\u00e9ances commerciales<span class=\"_ _13\"/><span class=\"ws0\"> </span>2020<span class=\"ls1 ws0\"> <span class=\"_ _1eb\"> </span><span class=\"lsfc ws14a\">967</span> <span class=\"_ _dc\"> </span>-<span class=\"lsfc ws14a\">99<span class=\"_ _18\"> </span>868<span class=\"_ _13\"/></span> <span class=\"_ _69\"> </span><span class=\"lsff ws148\">512<span class=\"_ _13\"/></span> <span class=\"_ _2c\"> </span><span class=\"ls110 ws16e\">79</span> <span class=\"_ _e4\"> </span></span>35<span class=\"ls1 ws0\"> <span class=\"_ _d3\"> </span></span>21<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c8\"> </span><span class=\"ls10f ws16c\">44</span> <span class=\"_ _e3\"> </span><span class=\"ls10f ws16c\">43</span> <span class=\"_ _2c\"> </span><span class=\"lsff ws148\">133<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> </span>977<span class=\"ls1 ws0\"> <span class=\"_ _37\"> </span>-</span>98<span class=\"_ _7b\"> </span>879<span class=\"ls1 ws0\"> <span class=\"_ _ec\"> </span><span class=\"lsff ws148\">519</span> <span class=\"_ _c9\"> </span><span class=\"ls110 ws16e\">77</span> <span class=\"_ _e4\"> </span><span class=\"ls10f ws16c\">44</span> <span class=\"_ _98\"> </span><span class=\"ls100 ws14e\">26</span> <span class=\"_ _98\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _98\"> </span><span class=\"ls10f ws16c\">45</span> <span class=\"_ _109\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> </span>2022<span class=\"ls1 ws0\"> <span class=\"_ _1ec\"> </span><span class=\"lsfe ws14d\">1.025</span> <span class=\"_ _a1\"> </span>-<span class=\"ls116 ws167\">87<span class=\"_ _7b\"> </span><span class=\"lsfc ws14a\">938<span class=\"_ _13\"/></span></span> <span class=\"_ _69\"> </span><span class=\"lsfc ws14a\">593</span> <span class=\"_ _44\"> </span><span class=\"ls116 ws167\">86</span> <span class=\"_ _98\"> </span><span class=\"ls10f ws16c\">42</span> <span class=\"_ _c8\"> </span></span>25<span class=\"ls1 ws0\"> <span class=\"_ _98\"> </span><span class=\"lsfc ws14a\">60</span> <span class=\"_ _98\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _2c\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> </span>2022 % provisions pour pertes de valeur sur les cr\u00e9an<span class=\"_ _1\"/>ces 8%<span class=\"ls1 ws0\"> <span class=\"_ _11b\"> </span><span class=\"lsff ws148\">1%</span> <span class=\"_ _4c\"> </span><span class=\"ls100 ws14e\">2%</span> <span class=\"_ _44\"> </span><span class=\"ls100 ws14e\">3%</span> <span class=\"_ _44\"> </span><span class=\"ls110 ws16e\">7%</span> <span class=\"_ _9c\"> </span><span class=\"lsff ws148\">12%<span class=\"_ _13\"/></span> <span class=\"_ _d8\"> </span><span class=\"ls100 ws14e\">45%<span class=\"_ _13\"/></span> <span class=\"_ _5d\"> </span><span class=\"ls100 ws14e\">30%</span> </span>commerciales<span class=\"_ _13\"/> Les pertes de valeur sur les actifs de contra<span class=\"_ _1\"/>t sont les sui<span class=\"_ _1\"/>vantes : <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Actifs su<span class=\"_ _1\"/>r contra<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _1cc\"> </span><span class=\"lsff ws148\">145</span> <span class=\"_ _3e\"> </span>-8<span class=\"_ _ca\"> </span><span class=\"lsff ws148\">137<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsff ws148\">137<span class=\"_ _13\"/></span> </span>2022 % p<span class=\"_ _1\"/>rovision<span class=\"_ _1\"/>s pour perte<span class=\"_ _1\"/>s de valeur<span class=\"_ _1\"/> sur les acti<span class=\"_ _1\"/>fs de contr<span class=\"_ _1\"/>at<span class=\"ls1 ws0\"> <span class=\"_ _78\"> </span><span class=\"lsfc ws14a\">6%<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfc ws14a\">6%</span> </span>L\u2019\u00e9volution au 31 d<span class=\"_ _1\"/>\u00e9cembre 202<span class=\"ls1 ws0\">2 </span>des provisions<span class=\"_ _1\"/> pour pertes de vale<span class=\"_ _1\"/>ur sur les cr\u00e9ances comm<span class=\"_ _1\"/>erciales et les actifs s<span class=\"_ _1\"/>ur contrats s\u2019explique<span class=\"_ _1\"/> comme suit<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>L\u2019\u00e9volu<span class=\"_ _1\"/>tion des r\u00e9du<span class=\"_ _1\"/>ctions de va<span class=\"_ _1\"/>leur su<span class=\"_ _1\"/>r cr\u00e9anc<span class=\"_ _1\"/>es douteus<span class=\"_ _1\"/>es se pr\u00e9<span class=\"_ _1\"/>sente co<span class=\"_ _1\"/>mme suit<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">: <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Cr\u00e9ances (en millions<span class=\"_ _13\"/> EUR)<span class=\"ls1 ws0\"> </span>Act<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> sur<span class=\"_ _13\"/> contr<span class=\"_ _13\"/>ats<span class=\"ls1 ws0\"> </span>Total<span class=\"ls1 ws0\"> </span>commerciales<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>98<span class=\"ls1 ws0\"> </span>7 105<span class=\"ls1 ws0\"> </span>Augmentation des pe<span class=\"_ _1\"/>rtes de valeur via le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _ad\"> </span><span class=\"lsce ws116\">27</span> <span class=\"_ _53\"> </span>1 <span class=\"_ _4f\"> </span><span class=\"lsce ws116\">28</span> </span>Montants irr\u00e9couvrables<span class=\"_ _1\"/> d\u00e9pr\u00e9ci\u00e9s totalement<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span>-<span class=\"lsce ws116\">38</span> <span class=\"_ _1ed\"> </span>0 <span class=\"_ _1ed\"> </span>-<span class=\"lsce ws116\">38</span> </span>Autres mouvements<span class=\"ls1 ws0\"> <span class=\"_ _1ee\"> </span>-1 <span class=\"_ _4f\"> </span>0 <span class=\"_ _53\"> </span>-1 </span>Au 31 d\u00e9cembre 2022<span class=\"ls1 ws0\"> </span>87<span class=\"ls1 ws0\"> </span>8 95<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-123-3": {
   "value": "Annexe 15. Autres actifs circulants<span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> <span class=\"_ _1ef\"> </span><span class=\"lsce ws116\">Note</span> <span class=\"_ _c0\"> </span><span class=\"ls109 ws15c\">2021</span> <span class=\"_ _cf\"> </span><span class=\"lse7 ws131\">2<span class=\"_ _13\"/>022</span> </span>T.<span class=\"_ _13\"/>V.A<span class=\"_ _13\"/>. \u00e0 r<span class=\"_ _13\"/>\u00e9cu<span class=\"_ _13\"/>p\u00e9r<span class=\"_ _13\"/>er<span class=\"ls1 ws0\"> <span class=\"_ _1f0\"> </span>7 <span class=\"_ _17f\"> </span>7 </span>Pr<span class=\"_ _13\"/>od<span class=\"_ _13\"/>uit<span class=\"_ _13\"/>s <span class=\"lse6 ws12f\">d<span class=\"_ _13\"/>\u00e9r<span class=\"_ _13\"/>iv\u00e9<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _1f1\"> </span><span class=\"lsce ws116\">32.1</span> <span class=\"_ _6f\"> </span>1 <span class=\"_ _48\"> </span><span class=\"lsce ws116\">125</span> </span></span>Charges \u00e0 reporter<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsce ws116\">109</span> <span class=\"_ _59\"> </span><span class=\"lsce ws116\">103</span> </span>Produits acquis<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span>2 <span class=\"_ _7f\"> </span>8 </span>Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> cr\u00e9a<span class=\"_ _13\"/>nces<span class=\"ls1 ws0\"> <span class=\"_ _1f2\"> </span><span class=\"lsce ws116\">22</span> <span class=\"_ _83\"> </span><span class=\"lsce ws116\">26</span> </span>Total<span class=\"ls1 ws0\"> </span>140<span class=\"ls1 ws0\"> </span>269<span class=\"ls1 ws0\"> </span>Les produits d\u00e9riv\u00e9s concernent es<span class=\"_ _1\"/>sentiellement des swaps de taux d'int\u00e9r\u00eat \u00e0 10 <span class=\"_ _1\"/>ans et \u00e0 7 ans, pour u<span class=\"_ _1\"/>n montant notionnel to<span class=\"lsce ws10f\">tal de 1,1 <span class=\"lsd5 ws94\">mill<span class=\"_ _13\"/>ia<span class=\"_ _13\"/>rd </span></span>d'euros, conclus en f<span class=\"_ _1\"/>\u00e9vrier et novembre 2022 po<span class=\"_ _1\"/>ur couvrir l'expositio<span class=\"_ _1\"/>n du Groupe \u00e0 la var<span class=\"_ _1\"/>iabilit\u00e9 des flux de <span class=\"_ _1\"/>tr\u00e9sorerie attribuable au r<span class=\"_ _1\"/>isque de taux d'int\u00e9r\u00eat \u00e0 long terme<span class=\"_ _1\"/> associ\u00e9 \u00e0 deux tran<span class=\"_ _1\"/>sactions pr\u00e9vues hauteme<span class=\"_ _1\"/>nt probables, \u00e0 savoir<span class=\"_ _1\"/> respect<span class=\"lsd3 ws118\">ivement u<span class=\"_ _1\"/>ne oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/> \u00e0 10 ans d<span class=\"_ _1\"/>evant \u00eat<span class=\"_ _1\"/>re \u00e9mi<span class=\"_ _1\"/>se </span>en octobre 2023 e<span class=\"_ _1\"/>t une obligation \u00e0 7 an<span class=\"_ _1\"/>s devant \u00eatre \u00e9mi<span class=\"_ _1\"/>se en mars 202<span class=\"_ _1\"/>3.  Le Groupe appl<span class=\"_ _1\"/>ique la comptabilit\u00e9 de co<span class=\"_ _1\"/>uverture \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">ces sw<span class=\"_ _1\"/>aps.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Les d\u00e9pen<span class=\"_ _1\"/>ses pay<span class=\"_ _1\"/>\u00e9es d\u2019ava<span class=\"_ _1\"/>nce co<span class=\"_ _7\"/>mprennent essen<span class=\"_ _7\"/>tiellement d<span class=\"_ _1\"/>e frai<span class=\"_ _1\"/>s inf<span class=\"lscf ws110\">ormatiques (66<span class=\"_ _1\"/> millions EUR en 2022<span class=\"_ _1\"/> par rapport \u00e0 67 million<span class=\"_ _1\"/>s EUR en </span>2021)<span class=\"_ _1\"/>, de loca<span class=\"_ _1\"/>tions d<span class=\"_ _1\"/>e terra<span class=\"_ _1\"/>ins, de <span class=\"_ _1\"/>logiciel<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>e sites <span class=\"_ _1\"/>pour l<span class=\"_ _1\"/>e mobil<span class=\"_ _1\"/>e (8 millio<span class=\"_ _1\"/>ns <span class=\"_ _1\"/>EUR en 2<span class=\"_ _1\"/>022 pa<span class=\"_ _1\"/>r rapp<span class=\"_ _1\"/>ort \u00e0 8 <span class=\"_ _1\"/>millions<span class=\"_ _1\"/> EUR<span class=\"ls1\"> <span class=\"lsce ws10f\">en 2021), de </span></span>maintenance du mat<span class=\"_ _1\"/>\u00e9riel, des logiciels e<span class=\"_ _1\"/>t de l\u2019i<span class=\"lsd1 ws114\">nfrastructure (9 millions EUR en<span class=\"_ _1\"/> 2022 par rapport \u00e0 11 <span class=\"_ _1\"/>millions en 2021) ainsi que de con<span class=\"_ _1\"/>sultance (4 </span>millions EUR en 2022 par rapport \u00e0 3 millions EUR en 2021).<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-123-4": {
   "value": "Annexe 15. Autres actifs circulants<span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> <span class=\"_ _1ef\"> </span><span class=\"lsce ws116\">Note</span> <span class=\"_ _c0\"> </span><span class=\"ls109 ws15c\">2021</span> <span class=\"_ _cf\"> </span><span class=\"lse7 ws131\">2<span class=\"_ _13\"/>022</span> </span>T.<span class=\"_ _13\"/>V.A<span class=\"_ _13\"/>. \u00e0 r<span class=\"_ _13\"/>\u00e9cu<span class=\"_ _13\"/>p\u00e9r<span class=\"_ _13\"/>er<span class=\"ls1 ws0\"> <span class=\"_ _1f0\"> </span>7 <span class=\"_ _17f\"> </span>7 </span>Pr<span class=\"_ _13\"/>od<span class=\"_ _13\"/>uit<span class=\"_ _13\"/>s <span class=\"lse6 ws12f\">d<span class=\"_ _13\"/>\u00e9r<span class=\"_ _13\"/>iv\u00e9<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _1f1\"> </span><span class=\"lsce ws116\">32.1</span> <span class=\"_ _6f\"> </span>1 <span class=\"_ _48\"> </span><span class=\"lsce ws116\">125</span> </span></span>Charges \u00e0 reporter<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsce ws116\">109</span> <span class=\"_ _59\"> </span><span class=\"lsce ws116\">103</span> </span>Produits acquis<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span>2 <span class=\"_ _7f\"> </span>8 </span>Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> cr\u00e9a<span class=\"_ _13\"/>nces<span class=\"ls1 ws0\"> <span class=\"_ _1f2\"> </span><span class=\"lsce ws116\">22</span> <span class=\"_ _83\"> </span><span class=\"lsce ws116\">26</span> </span>Total<span class=\"ls1 ws0\"> </span>140<span class=\"ls1 ws0\"> </span>269<span class=\"ls1 ws0\"> </span>Les produits d\u00e9riv\u00e9s concernent es<span class=\"_ _1\"/>sentiellement des swaps de taux d'int\u00e9r\u00eat \u00e0 10 <span class=\"_ _1\"/>ans et \u00e0 7 ans, pour u<span class=\"_ _1\"/>n montant notionnel to<span class=\"lsce ws10f\">tal de 1,1 <span class=\"lsd5 ws94\">mill<span class=\"_ _13\"/>ia<span class=\"_ _13\"/>rd </span></span>d'euros, conclus en f<span class=\"_ _1\"/>\u00e9vrier et novembre 2022 po<span class=\"_ _1\"/>ur couvrir l'expositio<span class=\"_ _1\"/>n du Groupe \u00e0 la var<span class=\"_ _1\"/>iabilit\u00e9 des flux de <span class=\"_ _1\"/>tr\u00e9sorerie attribuable au r<span class=\"_ _1\"/>isque de taux d'int\u00e9r\u00eat \u00e0 long terme<span class=\"_ _1\"/> associ\u00e9 \u00e0 deux tran<span class=\"_ _1\"/>sactions pr\u00e9vues hauteme<span class=\"_ _1\"/>nt probables, \u00e0 savoir<span class=\"_ _1\"/> respect<span class=\"lsd3 ws118\">ivement u<span class=\"_ _1\"/>ne oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/> \u00e0 10 ans d<span class=\"_ _1\"/>evant \u00eat<span class=\"_ _1\"/>re \u00e9mi<span class=\"_ _1\"/>se </span>en octobre 2023 e<span class=\"_ _1\"/>t une obligation \u00e0 7 an<span class=\"_ _1\"/>s devant \u00eatre \u00e9mi<span class=\"_ _1\"/>se en mars 202<span class=\"_ _1\"/>3.  Le Groupe appl<span class=\"_ _1\"/>ique la comptabilit\u00e9 de co<span class=\"_ _1\"/>uverture \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">ces sw<span class=\"_ _1\"/>aps.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Les d\u00e9pen<span class=\"_ _1\"/>ses pay<span class=\"_ _1\"/>\u00e9es d\u2019ava<span class=\"_ _1\"/>nce co<span class=\"_ _7\"/>mprennent essen<span class=\"_ _7\"/>tiellement d<span class=\"_ _1\"/>e frai<span class=\"_ _1\"/>s inf<span class=\"lscf ws110\">ormatiques (66<span class=\"_ _1\"/> millions EUR en 2022<span class=\"_ _1\"/> par rapport \u00e0 67 million<span class=\"_ _1\"/>s EUR en </span>2021)<span class=\"_ _1\"/>, de loca<span class=\"_ _1\"/>tions d<span class=\"_ _1\"/>e terra<span class=\"_ _1\"/>ins, de <span class=\"_ _1\"/>logiciel<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>e sites <span class=\"_ _1\"/>pour l<span class=\"_ _1\"/>e mobil<span class=\"_ _1\"/>e (8 millio<span class=\"_ _1\"/>ns <span class=\"_ _1\"/>EUR en 2<span class=\"_ _1\"/>022 pa<span class=\"_ _1\"/>r rapp<span class=\"_ _1\"/>ort \u00e0 8 <span class=\"_ _1\"/>millions<span class=\"_ _1\"/> EUR<span class=\"ls1\"> <span class=\"lsce ws10f\">en 2021), de </span></span>maintenance du mat<span class=\"_ _1\"/>\u00e9riel, des logiciels e<span class=\"_ _1\"/>t de l\u2019i<span class=\"lsd1 ws114\">nfrastructure (9 millions EUR en<span class=\"_ _1\"/> 2022 par rapport \u00e0 11 <span class=\"_ _1\"/>millions en 2021) ainsi que de con<span class=\"_ _1\"/>sultance (4 </span>millions EUR en 2022 par rapport \u00e0 3 millions EUR en 2021).<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-123-5": {
   "value": "Annexe 15. Autres actifs circulants<span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> <span class=\"_ _1ef\"> </span><span class=\"lsce ws116\">Note</span> <span class=\"_ _c0\"> </span><span class=\"ls109 ws15c\">2021</span> <span class=\"_ _cf\"> </span><span class=\"lse7 ws131\">2<span class=\"_ _13\"/>022</span> </span>T.<span class=\"_ _13\"/>V.A<span class=\"_ _13\"/>. \u00e0 r<span class=\"_ _13\"/>\u00e9cu<span class=\"_ _13\"/>p\u00e9r<span class=\"_ _13\"/>er<span class=\"ls1 ws0\"> <span class=\"_ _1f0\"> </span>7 <span class=\"_ _17f\"> </span>7 </span>Pr<span class=\"_ _13\"/>od<span class=\"_ _13\"/>uit<span class=\"_ _13\"/>s <span class=\"lse6 ws12f\">d<span class=\"_ _13\"/>\u00e9r<span class=\"_ _13\"/>iv\u00e9<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _1f1\"> </span><span class=\"lsce ws116\">32.1</span> <span class=\"_ _6f\"> </span>1 <span class=\"_ _48\"> </span><span class=\"lsce ws116\">125</span> </span></span>Charges \u00e0 reporter<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsce ws116\">109</span> <span class=\"_ _59\"> </span><span class=\"lsce ws116\">103</span> </span>Produits acquis<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span>2 <span class=\"_ _7f\"> </span>8 </span>Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> cr\u00e9a<span class=\"_ _13\"/>nces<span class=\"ls1 ws0\"> <span class=\"_ _1f2\"> </span><span class=\"lsce ws116\">22</span> <span class=\"_ _83\"> </span><span class=\"lsce ws116\">26</span> </span>Total<span class=\"ls1 ws0\"> </span>140<span class=\"ls1 ws0\"> </span>269<span class=\"ls1 ws0\"> </span>Les produits d\u00e9riv\u00e9s concernent es<span class=\"_ _1\"/>sentiellement des swaps de taux d'int\u00e9r\u00eat \u00e0 10 <span class=\"_ _1\"/>ans et \u00e0 7 ans, pour u<span class=\"_ _1\"/>n montant notionnel to<span class=\"lsce ws10f\">tal de 1,1 <span class=\"lsd5 ws94\">mill<span class=\"_ _13\"/>ia<span class=\"_ _13\"/>rd </span></span>d'euros, conclus en f<span class=\"_ _1\"/>\u00e9vrier et novembre 2022 po<span class=\"_ _1\"/>ur couvrir l'expositio<span class=\"_ _1\"/>n du Groupe \u00e0 la var<span class=\"_ _1\"/>iabilit\u00e9 des flux de <span class=\"_ _1\"/>tr\u00e9sorerie attribuable au r<span class=\"_ _1\"/>isque de taux d'int\u00e9r\u00eat \u00e0 long terme<span class=\"_ _1\"/> associ\u00e9 \u00e0 deux tran<span class=\"_ _1\"/>sactions pr\u00e9vues hauteme<span class=\"_ _1\"/>nt probables, \u00e0 savoir<span class=\"_ _1\"/> respect<span class=\"lsd3 ws118\">ivement u<span class=\"_ _1\"/>ne oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/> \u00e0 10 ans d<span class=\"_ _1\"/>evant \u00eat<span class=\"_ _1\"/>re \u00e9mi<span class=\"_ _1\"/>se </span>en octobre 2023 e<span class=\"_ _1\"/>t une obligation \u00e0 7 an<span class=\"_ _1\"/>s devant \u00eatre \u00e9mi<span class=\"_ _1\"/>se en mars 202<span class=\"_ _1\"/>3.  Le Groupe appl<span class=\"_ _1\"/>ique la comptabilit\u00e9 de co<span class=\"_ _1\"/>uverture \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">ces sw<span class=\"_ _1\"/>aps.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Les d\u00e9pen<span class=\"_ _1\"/>ses pay<span class=\"_ _1\"/>\u00e9es d\u2019ava<span class=\"_ _1\"/>nce co<span class=\"_ _7\"/>mprennent essen<span class=\"_ _7\"/>tiellement d<span class=\"_ _1\"/>e frai<span class=\"_ _1\"/>s inf<span class=\"lscf ws110\">ormatiques (66<span class=\"_ _1\"/> millions EUR en 2022<span class=\"_ _1\"/> par rapport \u00e0 67 million<span class=\"_ _1\"/>s EUR en </span>2021)<span class=\"_ _1\"/>, de loca<span class=\"_ _1\"/>tions d<span class=\"_ _1\"/>e terra<span class=\"_ _1\"/>ins, de <span class=\"_ _1\"/>logiciel<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>e sites <span class=\"_ _1\"/>pour l<span class=\"_ _1\"/>e mobil<span class=\"_ _1\"/>e (8 millio<span class=\"_ _1\"/>ns <span class=\"_ _1\"/>EUR en 2<span class=\"_ _1\"/>022 pa<span class=\"_ _1\"/>r rapp<span class=\"_ _1\"/>ort \u00e0 8 <span class=\"_ _1\"/>millions<span class=\"_ _1\"/> EUR<span class=\"ls1\"> <span class=\"lsce ws10f\">en 2021), de </span></span>maintenance du mat<span class=\"_ _1\"/>\u00e9riel, des logiciels e<span class=\"_ _1\"/>t de l\u2019i<span class=\"lsd1 ws114\">nfrastructure (9 millions EUR en<span class=\"_ _1\"/> 2022 par rapport \u00e0 11 <span class=\"_ _1\"/>millions en 2021) ainsi que de con<span class=\"_ _1\"/>sultance (4 </span>millions EUR en 2022 par rapport \u00e0 3 millions EUR en 2021).<span class=\"ls1 ws0\"> </span>Annexe 22. Autres dettes \u00e0 court term<span class=\"_ _1\"/>e<span class=\"ff5b ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>T.V.A. \u00e0 payer<span class=\"_ _151\"> </span><span class=\"ls1 ws0\">6 <span class=\"_ _10a\"> </span><span class=\"ls10f ws16c\">48</span> </span>Dettes sa<span class=\"_ _1\"/>larial<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _205\"> </span><span class=\"lsff ws148\">113</span> <span class=\"_ _1a8\"> </span><span class=\"lsff ws148\">121</span> </span>Provisions pour p\u00e9cules de vacances<span class=\"ls1 ws0\"> <span class=\"_ _206\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _1cf\"> </span><span class=\"lsfc ws14a\">94</span> </span>Provisi<span class=\"_ _1\"/>on pour s\u00e9<span class=\"_ _1\"/>curit\u00e9 soci<span class=\"_ _1\"/>ale<span class=\"ls1 ws0\"> <span class=\"_ _207\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">51<span class=\"_ _13\"/></span> </span>Avance<span class=\"_ _1\"/>s re\u00e7ues sur co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span>8 <span class=\"_ _85\"> </span><span class=\"lsff ws148\">15</span> </span>Autres<span class=\"_ _1\"/> imp\u00f4ts<span class=\"ls1 ws0\"> <span class=\"_ _208\"> </span><span class=\"lsff ws148\">108<span class=\"_ _13\"/></span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">141</span> </span>Produit<span class=\"_ _13\"/>s \u00e0 repo<span class=\"_ _13\"/>rte<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span>2 <span class=\"_ _126\"> </span>3 </span>Charges \u00e0 imputer<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">25</span> </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _209\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">28</span> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">total des a<span class=\"_ _1\"/>utres dettes<span class=\"ls1 ws0\"> </span></span></span>432<span class=\"ls1 ws0\"> </span>526<span class=\"ls1 ws0\"> </span>Passif su<span class=\"_ _1\"/>r contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsff ws148\">135<span class=\"_ _13\"/></span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">127</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>567<span class=\"ls1 ws0\"> </span>653<span class=\"ls1 ws0\"> </span>Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer des biens<span class=\"_ _1\"/> ou des services dans le<span class=\"_ _1\"/> futur aux clie<span class=\"lsd1 ws114\">nts et pou<span class=\"_ _1\"/>r lesquelles </span>le Groupe a d\u00e9j\u00e0 pe<span class=\"_ _1\"/>r\u00e7u une contrepartie ou<span class=\"_ _1\"/> le montant lui <span class=\"_ _1\"/>est d\u00fb.  La part<span class=\"_ _1\"/>ie du passif du con<span class=\"_ _1\"/>trat au 31 d\u00e9cembre 202<span class=\"_ _1\"/>1 comptabilis\u00e9e en p<span class=\"_ _1\"/>roduit<span class=\"lsd1 ws119\">s en </span>2022 es<span class=\"_ _1\"/>t pr\u00e9sent<span class=\"_ _1\"/>\u00e9e dans<span class=\"_ _1\"/> la not<span class=\"_ _1\"/>e 23.<span class=\"ls1 ws0\"> </span>L'augmentation du pos<span class=\"_ _1\"/>te \"autres taxes\" est li\u00e9<span class=\"_ _1\"/>e \u00e0 une augmentat<span class=\"_ _1\"/>ion du pr\u00e9compte mob<span class=\"_ _1\"/>ilier, <span class=\"lsd1 ws114\">de la taxe f<span class=\"_ _1\"/>onci\u00e8re et de la taxe sur les pyl\u00f4nes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Taxes s<span class=\"_ _13\"/>ur pyl\u00f4nes<span class=\"ls1 ws0\"> </span>En Belgique, des taxe<span class=\"_ _1\"/>s locales sur des <span class=\"_ _1\"/>\u00e9quipements de r\u00e9seaux mo<span class=\"_ _1\"/>biles sont lev\u00e9es pa<span class=\"_ _1\"/>r certaines provinces et muni<span class=\"_ _1\"/>cipalit\u00e9s depuis plus d<span class=\"_ _1\"/>e 20 ans.<span class=\"ls1 ws0\"> </span>Proximus a toujou<span class=\"_ _1\"/>rs contest\u00e9 la l\u00e9galit\u00e9 de<span class=\"_ _1\"/> ces taxes dans tou<span class=\"_ _1\"/>tes les r\u00e9gions, en s<span class=\"_ _1\"/>e basant sur dive<span class=\"_ _1\"/>rs arguments juridiques. La<span class=\"_ _1\"/> Cour de justice europ\u00e9enne a jug\u00e9 dan<span class=\"_ _1\"/>s deux litiges impliqu<span class=\"_ _1\"/>ant Proximus de d\u00e9cem<span class=\"_ _1\"/>bre 2015 qu'une taxe<span class=\"_ _1\"/> sur pyl\u00f4nes n'est pas, <span class=\"_ _1\"/>en soi, en contra<span class=\"lsd1 ws114\">diction a<span class=\"_ _1\"/>vec le dro<span class=\"lsd2 ws115\">it </span></span>europ\u00e9en<span class=\"_ _1\"/>. Proximu<span class=\"_ _7\"/>s<span class=\"_ _13\"/> continu<span class=\"_ _7\"/>e \u00e0 lancer de<span class=\"_ _1\"/>s proc\u00e9du<span class=\"_ _1\"/>res jud<span class=\"_ _1\"/>iciaires co<span class=\"_ _7\"/>ncernant les <span class=\"_ _1\"/>taxes <span class=\"_ _1\"/>sur pyl\u00f4ne<span class=\"_ _1\"/>s re\u00e7u<span class=\"_ _1\"/>es des mun<span class=\"_ _1\"/>icipalit\u00e9<span class=\"_ _1\"/>s et <span class=\"lsde ws145\">des prov<span class=\"_ _13\"/>inces da<span class=\"_ _13\"/>ns le<span class=\"_ _13\"/>s </span>trois r\u00e9gions sur bas<span class=\"_ _1\"/>e d'autres arguments.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Des provisions sont con<span class=\"_ _1\"/>stitu\u00e9es sur la base<span class=\"_ _1\"/> de l'\u00e9valuation de<span class=\"lsd3 ws118\">s p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s judicia<span class=\"_ _1\"/>ires par <span class=\"_ _1\"/>des cons<span class=\"_ _1\"/>eiller<span class=\"_ _1\"/>s externes<span class=\"_ _1\"/> en ten<span class=\"_ _1\"/>ant compt<span class=\"_ _1\"/>e de la </span>jurisprudence en vigu<span class=\"_ _1\"/>eur. Les charges d'int\u00e9r\u00eat pou<span class=\"_ _1\"/>r les taxes sur <span class=\"_ _1\"/>pyl\u00f4nes impay\u00e9es sont<span class=\"_ _1\"/> comptabilis\u00e9es sur un<span class=\"_ _1\"/>e base mensuelle au<span class=\"_ _1\"/> taux l\u00e9gal fiscal.<span class=\"ls1 ws0\"> </span>La position reprise dans <span class=\"lscf ws110\">ces comp<span class=\"_ _1\"/>tes refl\u00e8te la me<span class=\"_ _1\"/>illeure estimation du manag<span class=\"_ _1\"/>ement sur le r\u00e9sulta<span class=\"_ _1\"/>t final probable.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-124-2": {
   "value": "Annex<span class=\"_ _7\"/>e 16. Acti<span class=\"_ _1\"/>fs n<span class=\"_ _1\"/>on co<span class=\"_ _1\"/>urants d<span class=\"_ _7\"/>\u00e9tenus <span class=\"_ _1\"/>en vu<span class=\"_ _1\"/>e de la v<span class=\"_ _1\"/>ent<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> </span>Le 14 mars 2022, Proximus et <span class=\"lscf ws110\">Immobel ont <span class=\"_ _1\"/>conclu un accord con<span class=\"_ _1\"/>traignant concernant le<span class=\"_ _1\"/> r\u00e9am\u00e9nagement du s<span class=\"_ _1\"/>i\u00e8ge social de P<span class=\"_ _1\"/>roximus \u00e0 Bruxelles. </span>Les travaux devraient<span class=\"_ _1\"/> commencer en 202<span class=\"_ _1\"/>4 et se terminer fin 2<span class=\"_ _1\"/>026. Le b\u00e2timent <span class=\"_ _1\"/>r\u00e9nov\u00e9 ne sera pas <span class=\"_ _1\"/>seulement utilis\u00e9 par P<span class=\"_ _1\"/>roximus, mais aussi par d'<span class=\"lsd3\">autres <span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>ses et con<span class=\"_ _7\"/>t<span class=\"_ _13\"/>iendra <span class=\"_ _1\"/>\u00e9galemen<span class=\"_ _1\"/>t des e<span class=\"_ _1\"/>spaces r\u00e9<span class=\"_ _1\"/>sidentiel<span class=\"_ _7\"/>s<span class=\"_ _13\"/>, des lo<span class=\"_ _1\"/>gement<span class=\"_ _1\"/>s public<span class=\"_ _1\"/>s, des co<span class=\"_ _1\"/>mmerces,<span class=\"_ _7\"/> etc.<span class=\"ls1 ws0\"> </span></span>Dans le ca<span class=\"_ _7\"/>dre de cet a<span class=\"_ _1\"/>ccord<span class=\"lscf ws110\">, Proxi<span class=\"_ _1\"/>mus a acquis des dro<span class=\"_ _1\"/>its et pris des engagem<span class=\"_ _1\"/>ents pour c\u00e9der d<span class=\"_ _1\"/>es immobilisations corporelles (f<span class=\"_ _1\"/>in 2023) pour un </span>prix de vente de 143 <span class=\"_ _1\"/>millions d'euro<span class=\"_ _1\"/>s, suivi dans ce cas d'un le<span class=\"_ _1\"/>ase<span class=\"ls1 ws0\">-</span>back d'une<span class=\"_ _1\"/> partie du b\u00e2timent r\u00e9no<span class=\"_ _1\"/>v\u00e9 (\u00e0 partir de 2027<span class=\"_ _1\"/>). Proximus reportera la plus<span class=\"ls1 ws0\">-</span><span class=\"ws110\">value de la ven<span class=\"_ _1\"/>te du si\u00e8ge social sur<span class=\"_ _1\"/> la dur\u00e9e du bail (20 <span class=\"_ _1\"/>ans). Cette plu<span class=\"_ _1\"/>s<span class=\"ls1 ws0\">-</span>value se mat\u00e9rialisera p<span class=\"_ _1\"/>ar une r\u00e9duction de l'ac<span class=\"_ _1\"/>tif Right of Use, d'o\u00f9 </span>les charges D&amp;A.<span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s de <span class=\"_ _1\"/>Proximus <span class=\"_ _1\"/>Towers so<span class=\"_ _1\"/>nt cla<span class=\"_ _1\"/>ss\u00e9s comm<span class=\"_ _1\"/>e d\u00e9tenu<span class=\"_ _1\"/>s en vue<span class=\"_ _1\"/> de la v<span class=\"_ _7\"/>ente en d\u00e9cem<span class=\"_ _1\"/>bre 2022<span class=\"_ _1\"/> pou<span class=\"_ _1\"/>r leur val<span class=\"_ _1\"/>eur comp<span class=\"_ _1\"/>table (<span class=\"_ _1\"/>99 m<span class=\"lsd1 ws119\">illions EUR).<span class=\"ls1 ws0\"> </span></span>Terra<span class=\"_ _13\"/>ins e<span class=\"_ _13\"/>t Equ<span class=\"_ _13\"/>ipemen<span class=\"_ _13\"/>t (en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>constru<span class=\"_ _13\"/>ction<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> </span>t<span class=\"ls116 ws167\">echnique</span> Valeur d'acquisition<span class=\"_ _1\"/> <span class=\"_ _1f3\"> </span><span class=\"fc1f lsce ws116\">364</span><span class=\"fc1f\"> <span class=\"_ _4b\"> </span><span class=\"lsce ws116\">18</span> <span class=\"_ _90\"> </span><span class=\"lsce ws116\">38<span class=\"_ _13\"/>3</span> </span>Amortissements <span class=\"_ _175\"> </span><span class=\"fc1f\">-<span class=\"lscc ws10f\">272</span> <span class=\"_ _1f4\"> </span>-<span class=\"lsce ws116\">12</span> <span class=\"_ _133\"> </span>-<span class=\"lsce ws116\">284</span> </span>Valeur nette comptable au 31 d<span class=\"_ _1\"/>\u00e9cembre 2022<span class=\"ls1 ws0\"> </span>92<span class=\"ls1 ws0\"> </span>6 99<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-125-2": {
   "value": "Annex<span class=\"_ _7\"/>e 17. Tr\u00e9s<span class=\"_ _1\"/>orer<span class=\"_ _1\"/>ie et <span class=\"_ _1\"/>\u00e9quiva<span class=\"_ _7\"/>lents de t<span class=\"_ _1\"/>r\u00e9s<span class=\"_ _1\"/>orerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> <span class=\"_ _169\"> </span><span class=\"lse0 ws10e\">A</span></span>nnexe<span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span><span class=\"ls109 ws15c\">2021</span> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">2022</span> </span>Comptes \u00e0 terme <span class=\"_ _1\"/>au co\u00fbt amorti<span class=\"ls1 ws0\"> <span class=\"_ _1f5\"> </span><span class=\"lsce ws116\">32.4</span> <span class=\"_ _9b\"> </span><span class=\"lsce ws116\">10</span> <span class=\"_ _83\"> </span><span class=\"lsce ws116\">10</span> </span>Valeurs disponibles<span class=\"ls1 ws0\"> <span class=\"_ _1f6\"> </span><span class=\"lsce ws116\">32.4</span> <span class=\"_ _3e\"> </span><span class=\"lsce ws116\">239</span> <span class=\"_ _3f\"> </span><span class=\"lsce ws116\">288</span> </span>Total<span class=\"ls1 ws0\"> </span>249<span class=\"ls1 ws0\"> </span>299<span class=\"ls1 ws0\"> </span>Les d\u00e9p\u00f4ts \u00e0 cour<span class=\"_ _1\"/>t terme sont effectu\u00e9s pou<span class=\"_ _1\"/>r des p\u00e9riodes va<span class=\"_ _1\"/>riant d'un jour \u00e0 t<span class=\"_ _1\"/>rois mois, en fonction de<span class=\"_ _1\"/>s besoins imm\u00e9diats en<span class=\"_ _1\"/> liquidit\u00e9s du Grou<span class=\"_ _1\"/>pe. Ces d\u00e9p\u00f4ts rappor<span class=\"_ _1\"/>tent ou co\u00fbtent des <span class=\"_ _1\"/>int\u00e9r\u00eats aux taux respe<span class=\"_ _1\"/>ctifs des d\u00e9p\u00f4ts \u00e0 cou<span class=\"_ _1\"/>rt terme. Les taux d\u2019int\u00e9r\u00ea<span class=\"_ _1\"/>ts appliqu\u00e9s aux valeur<span class=\"_ _1\"/>s disponibles sont flottants car il<span class=\"_ _1\"/>s correspondent aux <span class=\"_ _1\"/>taux courants journaliers de<span class=\"_ _1\"/>s d\u00e9p\u00f4ts bancaire<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>La tr\u00e9sorerie et \u00e9qu<span class=\"_ _1\"/>ivalents de tr\u00e9sorerie son<span class=\"_ _1\"/>t d\u00e9pos\u00e9s aupr\u00e8s d<span class=\"_ _1\"/>e banques et d\u2019institutions fin<span class=\"_ _1\"/>anci\u00e8res avec des \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws117\">c<span class=\"_ _1\"/>redit rat<span class=\"_ _1\"/>in<span class=\"ls1 ws0\">g<span class=\"ff51\"> </span>\u00bb <span class=\"lscf ws110\">\u00e0 long te<span class=\"_ _1\"/>rme entre </span></span></span>A- <span class=\"lscf ws110\">et A+ avec un m<span class=\"_ _1\"/>inimum de A<span class=\"ls1 ws0\">-</span>. <span class=\"_ _1\"/>C\u2019est pour cela que les pe<span class=\"_ _1\"/>rtes de cr\u00e9dit a<span class=\"_ _1\"/>ttendues sur la tr\u00e9sore<span class=\"_ _1\"/>rie et \u00e9quivalents de t<span class=\"_ _1\"/>r\u00e9sorerie sont consid\u00e9r\u00e9s</span>comme non mat\u00e9r<span class=\"_ _1\"/>ielles.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-129-3": {
   "value": "Annexe 1<span class=\"_ _1\"/>8.1. Capi<span class=\"_ _1\"/>taux prop<span class=\"_ _1\"/>res att<span class=\"_ _1\"/>ribuabl<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"ls123 ws188\">\u00e0 la<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9<span class=\"_ _13\"/> m\u00e8re</span> </span>Au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022, le capital s<span class=\"_ _1\"/>ocial de Proximus SA <span class=\"_ _1\"/>s\u2019\u00e9levait \u00e0 1 milliard <span class=\"_ _1\"/>EUR (compl\u00e8tement l<span class=\"_ _1\"/>ib\u00e9r\u00e9), repr\u00e9sent\u00e9 par 33<span class=\"_ _1\"/>8.02<span class=\"lsd2 ws117\">5.135 ac<span class=\"_ _1\"/>tions san<span class=\"_ _1\"/>s </span>d\u00e9signation de valeu<span class=\"_ _1\"/>r nominale et ayant les m<span class=\"_ _1\"/>\u00eames droits \u00e0 moin<span class=\"_ _1\"/>s que ces droits ne <span class=\"_ _1\"/>soient suspendus ou annul\u00e9<span class=\"_ _1\"/>s, comme pour les a<span class=\"_ _1\"/>ctions propres. Le Conseil d\u2019administrat<span class=\"_ _1\"/>ion de Proximus SA<span class=\"_ _1\"/> est autoris\u00e9 \u00e0 augmen<span class=\"_ _1\"/>ter le capital pour un<span class=\"_ _1\"/> montant de 20<span class=\"_ _1\"/>0 millions EUR maximum. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus<span class=\"_ _1\"/> S.A. es<span class=\"_ _1\"/>t oblig<span class=\"_ _1\"/>\u00e9e l\u00e9galem<span class=\"_ _1\"/>ent de d<span class=\"_ _1\"/>istribuer<span class=\"_ _1\"/> 5% de<span class=\"_ _1\"/>s b\u00e9n\u00e9fic<span class=\"_ _1\"/>es avan<span class=\"_ _1\"/>t imp\u00f4ts<span class=\"_ _1\"/> de la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 m<span class=\"_ _1\"/>\u00e8re \u00e0 so<span class=\"_ _1\"/>n perso<span class=\"_ _1\"/>nnel. Dan<span class=\"_ _1\"/>s les<span class=\"ls1 ws0\"> <span class=\"lsd2\">\u00e9ta<span class=\"_ _1\"/>ts fin<span class=\"_ _1\"/>anciers </span></span>consol<span class=\"_ _1\"/>id\u00e9s, c<span class=\"_ _1\"/>ette dis<span class=\"_ _1\"/>tribution<span class=\"_ _7\"/> est com<span class=\"_ _1\"/>ptabilis\u00e9<span class=\"_ _1\"/>e<span class=\"ls1\"> <span class=\"lsd1 ws114\">parmi les frais de personnel.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>En d\u00e9cembre 201<span class=\"_ _1\"/>5, le Parlement belge a<span class=\"_ _1\"/> adopt\u00e9 une nouvell<span class=\"_ _1\"/>e loi dans le but<span class=\"_ _1\"/> de moderniser la loi <span class=\"_ _1\"/>de 1991 r\u00e9formant c<span class=\"_ _1\"/>ertaines e<span class=\"lsdd ws11b\">ntre<span class=\"_ _13\"/>prise<span class=\"_ _13\"/>s </span>publiques. Certaines cont<span class=\"_ _1\"/>raintes organisationnelle<span class=\"_ _1\"/>s ont en particulier<span class=\"_ _1\"/> \u00e9t\u00e9 all\u00e9g\u00e9es afin de <span class=\"_ _1\"/>cr\u00e9er des r\u00e8gles du j<span class=\"_ _1\"/>eu \u00e9quitables vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd5 ws129\">vis de<span class=\"_ _13\"/> la </span></span>concurren<span class=\"_ _1\"/>ce, en a<span class=\"_ _1\"/>lignant<span class=\"_ _1\"/> la gouve<span class=\"_ _1\"/>rnance d'<span class=\"_ _7\"/>entreprise su<span class=\"_ _1\"/>r les no<span class=\"_ _1\"/>rmes <span class=\"_ _1\"/>applicabl<span class=\"_ _1\"/>es aux so<span class=\"_ _1\"/>ci\u00e9t\u00e9s co<span class=\"_ _1\"/>t\u00e9es en<span class=\"_ _1\"/> Bourse <span class=\"_ _1\"/>en Belgiqu<span class=\"_ _1\"/>e et <span class=\"_ _1\"/>en cr\u00e9ant u<span class=\"_ _1\"/>n cadre permettant au gouve<span class=\"_ _1\"/>rnement de r\u00e9duire sa pa<span class=\"_ _1\"/>rticipation sous la ba<span class=\"_ _1\"/>rre des 50%. L\u2019a<span class=\"_ _1\"/>ssembl\u00e9e g\u00e9n\u00e9rale des act<span class=\"_ _1\"/>ionnaires tenue en 201<span class=\"_ _1\"/>6 a modifi\u00e9 les sta<span class=\"_ _1\"/>tuts af<span class=\"_ _1\"/>in d'y in<span class=\"_ _7\"/>t\u00e9grer les mo<span class=\"_ _7\"/>difications d<span class=\"_ _1\"/>e la l<span class=\"_ _1\"/>oi de 19<span class=\"_ _7\"/>91.<span class=\"ls1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-127-2": {
   "value": "La Soci\u00e9<span class=\"_ _1\"/>t\u00e9 peu<span class=\"_ _1\"/>t acqu\u00e9rir<span class=\"_ _1\"/> ses prop<span class=\"_ _1\"/>res action<span class=\"_ _1\"/>s et c\u00e9d<span class=\"_ _1\"/>er les <span class=\"_ _1\"/>actions a<span class=\"_ _1\"/>insi a<span class=\"_ _1\"/>cquises<span class=\"ls1 ws0\"> </span>con<span class=\"_ _1\"/>form\u00e9me<span class=\"_ _1\"/>nt aux<span class=\"_ _1\"/> dispo<span class=\"_ _1\"/>sitions du<span class=\"_ _1\"/> Code des<span class=\"_ _1\"/> soci\u00e9t<span class=\"_ _1\"/>\u00e9s et d<span class=\"_ _1\"/>es associations. Le conse<span class=\"_ _1\"/>il d'administration est manda<span class=\"_ _1\"/>t\u00e9 par l'article 13 d<span class=\"_ _1\"/>es statuts pour acqu\u00e9rir le nom<span class=\"_ _1\"/>bre maximal<span class=\"_ _1\"/> d'actions propres auto<span class=\"_ _1\"/>ris\u00e9 par la loi \u00e0 un prix ne<span class=\"_ _1\"/> pouvant \u00eatre sup\u00e9ri<span class=\"_ _1\"/>eur de cinq <span class=\"lsd3 ws118\">pou<span class=\"_ _1\"/>r cent au<span class=\"_ _1\"/> cours d<span class=\"_ _1\"/>e cl\u00f4tur<span class=\"_ _1\"/>e le plu<span class=\"_ _1\"/>s \u00e9lev\u00e9 d<span class=\"_ _1\"/>es tren<span class=\"_ _1\"/>te jou<span class=\"_ _1\"/>rs de co<span class=\"_ _1\"/>tation pr<span class=\"_ _1\"/>\u00e9c\u00e9dant<span class=\"_ _1\"/> la tran<span class=\"_ _1\"/>saction ni<span class=\"_ _1\"/> </span>inf\u00e9rieur de plus de <span class=\"_ _1\"/>dix pour cent a<span class=\"_ _1\"/>u cours de cl\u00f4ture le <span class=\"_ _1\"/>plus bas des trente jour<span class=\"_ _1\"/>s de cotation pr\u00e9c\u00e9dant<span class=\"_ _1\"/> la transaction. Ce manda<span class=\"_ _1\"/>t a \u00e9t\u00e9 reno<span class=\"_ _1\"/>uvel\u00e9 et est <span class=\"_ _13\"/><span class=\"lscf ws110\">accord\u00e9 pour une <span class=\"_ _1\"/>p\u00e9riode de cinq ans<span class=\"_ _1\"/> \u00e0 compter du 21 A<span class=\"_ _1\"/>vril 2021.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre 202<span class=\"ls1 ws0\">2<span class=\"lscf ws110\">, le nombr<span class=\"_ _1\"/>e d\u2019actions propres s\u2019\u00e9l<span class=\"_ _1\"/>evait \u00e0 15.<span class=\"ls113 ws169\">632<span class=\"_ _13\"/><span class=\"ls1 ws0\">.<span class=\"lsce ws116\">628</span>. </span></span></span></span>En 202<span class=\"ls1 ws0\">2 </span>et 202<span class=\"ls1 ws0\">1<span class=\"lsd3 ws118\">, le<span class=\"_ _1\"/> Groupe a<span class=\"_ _1\"/> vendu r<span class=\"_ _1\"/>espectivem<span class=\"_ _7\"/>ent <span class=\"lsce ws116\">10<span class=\"ls1 ws0\">.</span>229<span class=\"ls1 ws0\"> <span class=\"lsdd ws11b\">et </span>6.<span class=\"_ _13\"/><span class=\"ls113 ws169\">348</span> <span class=\"_ _13\"/><span class=\"lscf ws110\">actions propres \u00e0<span class=\"_ _1\"/> son senior managemen<span class=\"_ _1\"/>t pour des montants <span class=\"_ _1\"/>respectifs d\u2019un </span></span></span></span></span>montant inf\u00e9rieur au million<span class=\"_ _1\"/> d\u2019EUROS dans le c<span class=\"_ _1\"/>adre d\u2019un plan d\u2019<span class=\"_ _1\"/>achat d\u2019actions avec d\u00e9co<span class=\"_ _1\"/>te de 16,70% (cf. annex<span class=\"_ _1\"/>e<span class=\"ff51 ls1 ws0\"> </span><span class=\"ls113 ws169\">35<span class=\"_ _13\"/>).<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Nomb<span class=\"_ _13\"/>re d'<span class=\"_ _13\"/><span class=\"ls101 ws14f\">actions<span class=\"_ _1\"/> (actions propr<span class=\"_ _1\"/>es incluses)<span class=\"_ _1\"/>:<span class=\"ls1 ws0\"> </span></span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Au 1er janvie<span class=\"_ _13\"/>r<span class=\"ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>Nombre d'a<span class=\"_ _1\"/>ctions propre<span class=\"_ _1\"/>s:<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Au 1er janvie<span class=\"_ _13\"/>r<span class=\"ws0\"> </span>15.335.10<span class=\"_ _13\"/>9<span class=\"ls1 ws0\"> </span>15.283.77<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>Vente da<span class=\"_ _1\"/>ns le cadre<span class=\"_ _1\"/> d'un pla<span class=\"_ _1\"/>n d\u2019acha<span class=\"_ _1\"/>t d\u2019action<span class=\"_ _1\"/>s avec d\u00e9cote<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _1f7\"> </span>-<span class=\"lsfc ws14a\">6.438</span> <span class=\"_ _113\"> </span>-<span class=\"ls100 ws14e\">10.229</span> </span>Achat /<span class=\"_ _1\"/> (vente)<span class=\"_ _1\"/> d'actio<span class=\"_ _1\"/>ns propres<span class=\"ls1 ws0\"> <span class=\"_ _1f8\"> </span>-<span class=\"lsfe ws14d\">44.900</span> <span class=\"_ _111\"> </span><span class=\"ls100 ws14e\">359.086</span> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>15.283.77<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>15.632.628<span class=\"ls1 ws0\"> </span>Annexe 1<span class=\"_ _1\"/>8.1. Capi<span class=\"_ _1\"/>taux prop<span class=\"_ _1\"/>res att<span class=\"_ _1\"/>ribuabl<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"ls123 ws188\">\u00e0 la<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9<span class=\"_ _13\"/> m\u00e8re</span> </span>Au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022, le capital s<span class=\"_ _1\"/>ocial de Proximus SA <span class=\"_ _1\"/>s\u2019\u00e9levait \u00e0 1 milliard <span class=\"_ _1\"/>EUR (compl\u00e8tement l<span class=\"_ _1\"/>ib\u00e9r\u00e9), repr\u00e9sent\u00e9 par 33<span class=\"_ _1\"/>8.02<span class=\"lsd2 ws117\">5.135 ac<span class=\"_ _1\"/>tions san<span class=\"_ _1\"/>s </span>d\u00e9signation de valeu<span class=\"_ _1\"/>r nominale et ayant les m<span class=\"_ _1\"/>\u00eames droits \u00e0 moin<span class=\"_ _1\"/>s que ces droits ne <span class=\"_ _1\"/>soient suspendus ou annul\u00e9<span class=\"_ _1\"/>s, comme pour les a<span class=\"_ _1\"/>ctions propres. Le Conseil d\u2019administrat<span class=\"_ _1\"/>ion de Proximus SA<span class=\"_ _1\"/> est autoris\u00e9 \u00e0 augmen<span class=\"_ _1\"/>ter le capital pour un<span class=\"_ _1\"/> montant de 20<span class=\"_ _1\"/>0 millions EUR maximum. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus<span class=\"_ _1\"/> S.A. es<span class=\"_ _1\"/>t oblig<span class=\"_ _1\"/>\u00e9e l\u00e9galem<span class=\"_ _1\"/>ent de d<span class=\"_ _1\"/>istribuer<span class=\"_ _1\"/> 5% de<span class=\"_ _1\"/>s b\u00e9n\u00e9fic<span class=\"_ _1\"/>es avan<span class=\"_ _1\"/>t imp\u00f4ts<span class=\"_ _1\"/> de la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 m<span class=\"_ _1\"/>\u00e8re \u00e0 so<span class=\"_ _1\"/>n perso<span class=\"_ _1\"/>nnel. Dan<span class=\"_ _1\"/>s les<span class=\"ls1 ws0\"> <span class=\"lsd2\">\u00e9ta<span class=\"_ _1\"/>ts fin<span class=\"_ _1\"/>anciers </span></span>consol<span class=\"_ _1\"/>id\u00e9s, c<span class=\"_ _1\"/>ette dis<span class=\"_ _1\"/>tribution<span class=\"_ _7\"/> est com<span class=\"_ _1\"/>ptabilis\u00e9<span class=\"_ _1\"/>e<span class=\"ls1\"> <span class=\"lsd1 ws114\">parmi les frais de personnel.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>En d\u00e9cembre 201<span class=\"_ _1\"/>5, le Parlement belge a<span class=\"_ _1\"/> adopt\u00e9 une nouvell<span class=\"_ _1\"/>e loi dans le but<span class=\"_ _1\"/> de moderniser la loi <span class=\"_ _1\"/>de 1991 r\u00e9formant c<span class=\"_ _1\"/>ertaines e<span class=\"lsdd ws11b\">ntre<span class=\"_ _13\"/>prise<span class=\"_ _13\"/>s </span>publiques. Certaines cont<span class=\"_ _1\"/>raintes organisationnelle<span class=\"_ _1\"/>s ont en particulier<span class=\"_ _1\"/> \u00e9t\u00e9 all\u00e9g\u00e9es afin de <span class=\"_ _1\"/>cr\u00e9er des r\u00e8gles du j<span class=\"_ _1\"/>eu \u00e9quitables vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd5 ws129\">vis de<span class=\"_ _13\"/> la </span></span>concurren<span class=\"_ _1\"/>ce, en a<span class=\"_ _1\"/>lignant<span class=\"_ _1\"/> la gouve<span class=\"_ _1\"/>rnance d'<span class=\"_ _7\"/>entreprise su<span class=\"_ _1\"/>r les no<span class=\"_ _1\"/>rmes <span class=\"_ _1\"/>applicabl<span class=\"_ _1\"/>es aux so<span class=\"_ _1\"/>ci\u00e9t\u00e9s co<span class=\"_ _1\"/>t\u00e9es en<span class=\"_ _1\"/> Bourse <span class=\"_ _1\"/>en Belgiqu<span class=\"_ _1\"/>e et <span class=\"_ _1\"/>en cr\u00e9ant u<span class=\"_ _1\"/>n cadre permettant au gouve<span class=\"_ _1\"/>rnement de r\u00e9duire sa pa<span class=\"_ _1\"/>rticipation sous la ba<span class=\"_ _1\"/>rre des 50%. L\u2019a<span class=\"_ _1\"/>ssembl\u00e9e g\u00e9n\u00e9rale des act<span class=\"_ _1\"/>ionnaires tenue en 201<span class=\"_ _1\"/>6 a modifi\u00e9 les sta<span class=\"_ _1\"/>tuts af<span class=\"_ _1\"/>in d'y in<span class=\"_ _7\"/>t\u00e9grer les mo<span class=\"_ _7\"/>difications d<span class=\"_ _1\"/>e la l<span class=\"_ _1\"/>oi de 19<span class=\"_ _7\"/>91.<span class=\"ls1\"> </span>Annexe 1<span class=\"_ _1\"/>8.2. In<span class=\"_ _1\"/>t\u00e9r\u00eats m<span class=\"_ _1\"/>inoritaires<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Jusqu\u2019\u00e0 20<span class=\"_ _1\"/>21 incl<span class=\"_ _1\"/>us, les <span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> minorit<span class=\"_ _1\"/>aires \u00e9t<span class=\"_ _1\"/>aient ess<span class=\"_ _1\"/>entielle<span class=\"_ _1\"/>ment <span class=\"_ _1\"/>relatifs \u00e0<span class=\"_ _1\"/> <span class=\"lse0 ws10e\">BICS.<span class=\"ls1 ws0\"> </span></span>Confo<span class=\"_ _1\"/>rm\u00e9ment \u00e0 l'<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> conclu l<span class=\"_ _1\"/>e 9 f\u00e9vri<span class=\"_ _1\"/>er 2021,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a acqu<span class=\"_ _1\"/>is le 23<span class=\"_ _1\"/> f\u00e9vrie<span class=\"_ _1\"/>r 2021 la<span class=\"_ _1\"/> participa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e 42,4 <span class=\"_ _1\"/>% d\u00e9tenue<span class=\"_ _1\"/> par<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">les act<span class=\"_ _13\"/>ionn<span class=\"_ _13\"/>air<span class=\"_ _13\"/>es<span class=\"_ _13\"/> </span></span>minoritaires de BICS, (M<span class=\"_ _1\"/>TN 20 % et Sw<span class=\"_ _1\"/>isscom 22,4 %), pou<span class=\"_ _1\"/>r une contrepartie totale en<span class=\"_ _1\"/> esp\u00e8ces de 217<span class=\"_ _1\"/> million<span class=\"ws113\">s EUR. \u00c9tant donn\u00e9 que Proximus </span>contr\u00f4lait d\u00e9j\u00e0 BICS av<span class=\"_ _1\"/>ant cette transaction, c<span class=\"_ _1\"/>ette acquisition est t<span class=\"_ _1\"/>rait\u00e9e comme une t<span class=\"_ _1\"/>ransaction en capital. Cela <span class=\"_ _1\"/>signifie q<span class=\"lsd3 ws118\">ue la<span class=\"_ _1\"/> diff\u00e9renc<span class=\"_ _1\"/>e n\u00e9gativ<span class=\"_ _1\"/>e </span>entre (1) le montan<span class=\"_ _1\"/>t par lequel les <span class=\"_ _1\"/>participations ne donnant pas<span class=\"_ _1\"/> le contr\u00f4le sont ajust\u00e9e<span class=\"_ _1\"/>s et (2) la juste <span class=\"_ _1\"/>valeur de la contrepartie<span class=\"_ _1\"/> pay\u00e9e est d\u00e9duite directement des capitaux propres attribuables \u00e0 la soci\u00e9t\u00e9 m\u00e8re.<span class=\"ls1 ws0\"> </span>En 2022, les int\u00e9r\u00eats minoritaires s<span class=\"_ _1\"/>ont uniquement relatifs \u00e0 la part de mino<span class=\"_ _1\"/>ritaires de Doktr (1 million EUR au<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">31 d\u00e9cembre 2022).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-127-3": {
   "value": "La Soci\u00e9<span class=\"_ _1\"/>t\u00e9 peu<span class=\"_ _1\"/>t acqu\u00e9rir<span class=\"_ _1\"/> ses prop<span class=\"_ _1\"/>res action<span class=\"_ _1\"/>s et c\u00e9d<span class=\"_ _1\"/>er les <span class=\"_ _1\"/>actions a<span class=\"_ _1\"/>insi a<span class=\"_ _1\"/>cquises<span class=\"ls1 ws0\"> </span>con<span class=\"_ _1\"/>form\u00e9me<span class=\"_ _1\"/>nt aux<span class=\"_ _1\"/> dispo<span class=\"_ _1\"/>sitions du<span class=\"_ _1\"/> Code des<span class=\"_ _1\"/> soci\u00e9t<span class=\"_ _1\"/>\u00e9s et d<span class=\"_ _1\"/>es associations. Le conse<span class=\"_ _1\"/>il d'administration est manda<span class=\"_ _1\"/>t\u00e9 par l'article 13 d<span class=\"_ _1\"/>es statuts pour acqu\u00e9rir le nom<span class=\"_ _1\"/>bre maximal<span class=\"_ _1\"/> d'actions propres auto<span class=\"_ _1\"/>ris\u00e9 par la loi \u00e0 un prix ne<span class=\"_ _1\"/> pouvant \u00eatre sup\u00e9ri<span class=\"_ _1\"/>eur de cinq <span class=\"lsd3 ws118\">pou<span class=\"_ _1\"/>r cent au<span class=\"_ _1\"/> cours d<span class=\"_ _1\"/>e cl\u00f4tur<span class=\"_ _1\"/>e le plu<span class=\"_ _1\"/>s \u00e9lev\u00e9 d<span class=\"_ _1\"/>es tren<span class=\"_ _1\"/>te jou<span class=\"_ _1\"/>rs de co<span class=\"_ _1\"/>tation pr<span class=\"_ _1\"/>\u00e9c\u00e9dant<span class=\"_ _1\"/> la tran<span class=\"_ _1\"/>saction ni<span class=\"_ _1\"/> </span>inf\u00e9rieur de plus de <span class=\"_ _1\"/>dix pour cent a<span class=\"_ _1\"/>u cours de cl\u00f4ture le <span class=\"_ _1\"/>plus bas des trente jour<span class=\"_ _1\"/>s de cotation pr\u00e9c\u00e9dant<span class=\"_ _1\"/> la transaction. Ce manda<span class=\"_ _1\"/>t a \u00e9t\u00e9 reno<span class=\"_ _1\"/>uvel\u00e9 et est <span class=\"_ _13\"/><span class=\"lscf ws110\">accord\u00e9 pour une <span class=\"_ _1\"/>p\u00e9riode de cinq ans<span class=\"_ _1\"/> \u00e0 compter du 21 A<span class=\"_ _1\"/>vril 2021.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre 202<span class=\"ls1 ws0\">2<span class=\"lscf ws110\">, le nombr<span class=\"_ _1\"/>e d\u2019actions propres s\u2019\u00e9l<span class=\"_ _1\"/>evait \u00e0 15.<span class=\"ls113 ws169\">632<span class=\"_ _13\"/><span class=\"ls1 ws0\">.<span class=\"lsce ws116\">628</span>. </span></span></span></span>En 202<span class=\"ls1 ws0\">2 </span>et 202<span class=\"ls1 ws0\">1<span class=\"lsd3 ws118\">, le<span class=\"_ _1\"/> Groupe a<span class=\"_ _1\"/> vendu r<span class=\"_ _1\"/>espectivem<span class=\"_ _7\"/>ent <span class=\"lsce ws116\">10<span class=\"ls1 ws0\">.</span>229<span class=\"ls1 ws0\"> <span class=\"lsdd ws11b\">et </span>6.<span class=\"_ _13\"/><span class=\"ls113 ws169\">348</span> <span class=\"_ _13\"/><span class=\"lscf ws110\">actions propres \u00e0<span class=\"_ _1\"/> son senior managemen<span class=\"_ _1\"/>t pour des montants <span class=\"_ _1\"/>respectifs d\u2019un </span></span></span></span></span>montant inf\u00e9rieur au million<span class=\"_ _1\"/> d\u2019EUROS dans le c<span class=\"_ _1\"/>adre d\u2019un plan d\u2019<span class=\"_ _1\"/>achat d\u2019actions avec d\u00e9co<span class=\"_ _1\"/>te de 16,70% (cf. annex<span class=\"_ _1\"/>e<span class=\"ff51 ls1 ws0\"> </span><span class=\"ls113 ws169\">35<span class=\"_ _13\"/>).<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Nomb<span class=\"_ _13\"/>re d'<span class=\"_ _13\"/><span class=\"ls101 ws14f\">actions<span class=\"_ _1\"/> (actions propr<span class=\"_ _1\"/>es incluses)<span class=\"_ _1\"/>:<span class=\"ls1 ws0\"> </span></span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Au 1er janvie<span class=\"_ _13\"/>r<span class=\"ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>Nombre d'a<span class=\"_ _1\"/>ctions propre<span class=\"_ _1\"/>s:<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Au 1er janvie<span class=\"_ _13\"/>r<span class=\"ws0\"> </span>15.335.10<span class=\"_ _13\"/>9<span class=\"ls1 ws0\"> </span>15.283.77<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>Vente da<span class=\"_ _1\"/>ns le cadre<span class=\"_ _1\"/> d'un pla<span class=\"_ _1\"/>n d\u2019acha<span class=\"_ _1\"/>t d\u2019action<span class=\"_ _1\"/>s avec d\u00e9cote<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _1f7\"> </span>-<span class=\"lsfc ws14a\">6.438</span> <span class=\"_ _113\"> </span>-<span class=\"ls100 ws14e\">10.229</span> </span>Achat /<span class=\"_ _1\"/> (vente)<span class=\"_ _1\"/> d'actio<span class=\"_ _1\"/>ns propres<span class=\"ls1 ws0\"> <span class=\"_ _1f8\"> </span>-<span class=\"lsfe ws14d\">44.900</span> <span class=\"_ _111\"> </span><span class=\"ls100 ws14e\">359.086</span> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>15.283.77<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>15.632.628<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-131-3": {
   "value": "Annexe 1<span class=\"_ _1\"/>8.2. In<span class=\"_ _1\"/>t\u00e9r\u00eats m<span class=\"_ _1\"/>inoritaires<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Jusqu\u2019\u00e0 20<span class=\"_ _1\"/>21 incl<span class=\"_ _1\"/>us, les <span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> minorit<span class=\"_ _1\"/>aires \u00e9t<span class=\"_ _1\"/>aient ess<span class=\"_ _1\"/>entielle<span class=\"_ _1\"/>ment <span class=\"_ _1\"/>relatifs \u00e0<span class=\"_ _1\"/> <span class=\"lse0 ws10e\">BICS.<span class=\"ls1 ws0\"> </span></span>Confo<span class=\"_ _1\"/>rm\u00e9ment \u00e0 l'<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> conclu l<span class=\"_ _1\"/>e 9 f\u00e9vri<span class=\"_ _1\"/>er 2021,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a acqu<span class=\"_ _1\"/>is le 23<span class=\"_ _1\"/> f\u00e9vrie<span class=\"_ _1\"/>r 2021 la<span class=\"_ _1\"/> participa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e 42,4 <span class=\"_ _1\"/>% d\u00e9tenue<span class=\"_ _1\"/> par<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">les act<span class=\"_ _13\"/>ionn<span class=\"_ _13\"/>air<span class=\"_ _13\"/>es<span class=\"_ _13\"/> </span></span>minoritaires de BICS, (M<span class=\"_ _1\"/>TN 20 % et Sw<span class=\"_ _1\"/>isscom 22,4 %), pou<span class=\"_ _1\"/>r une contrepartie totale en<span class=\"_ _1\"/> esp\u00e8ces de 217<span class=\"_ _1\"/> million<span class=\"ws113\">s EUR. \u00c9tant donn\u00e9 que Proximus </span>contr\u00f4lait d\u00e9j\u00e0 BICS av<span class=\"_ _1\"/>ant cette transaction, c<span class=\"_ _1\"/>ette acquisition est t<span class=\"_ _1\"/>rait\u00e9e comme une t<span class=\"_ _1\"/>ransaction en capital. Cela <span class=\"_ _1\"/>signifie q<span class=\"lsd3 ws118\">ue la<span class=\"_ _1\"/> diff\u00e9renc<span class=\"_ _1\"/>e n\u00e9gativ<span class=\"_ _1\"/>e </span>entre (1) le montan<span class=\"_ _1\"/>t par lequel les <span class=\"_ _1\"/>participations ne donnant pas<span class=\"_ _1\"/> le contr\u00f4le sont ajust\u00e9e<span class=\"_ _1\"/>s et (2) la juste <span class=\"_ _1\"/>valeur de la contrepartie<span class=\"_ _1\"/> pay\u00e9e est d\u00e9duite directement des capitaux propres attribuables \u00e0 la soci\u00e9t\u00e9 m\u00e8re.<span class=\"ls1 ws0\"> </span>En 2022, les int\u00e9r\u00eats minoritaires s<span class=\"_ _1\"/>ont uniquement relatifs \u00e0 la part de mino<span class=\"_ _1\"/>ritaires de Doktr (1 million EUR au<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">31 d\u00e9cembre 2022).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-132-2": {
   "value": "Annex<span class=\"_ _7\"/>e 19<span class=\"ls1 ws0\"> <span class=\"lsf6\">: Dettes portant int\u00e9r\u00eats</span> </span>Annexe 19.<span class=\"_ _1\"/>1. Dett<span class=\"_ _1\"/>es \u00e0 lon<span class=\"_ _1\"/>g terme p<span class=\"_ _1\"/>ortant<span class=\"_ _1\"/> int\u00e9r\u00eats<span class=\"ff51 ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe 2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _1f7\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _1cc\"> </span><span class=\"ls100 ws14e\">2.239</span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1f6\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _1f9\"> </span><span class=\"lsfe ws14d\">400</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _142\"> </span>0 <span class=\"_ _84\"> </span><span class=\"ls100 ws14e\">37</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.737<span class=\"ls1 ws0\"> </span>2.676<span class=\"ls1 ws0\"> </span>Le 22 d\u00e9cembre 2021, l<span class=\"_ _1\"/>e Groupe <span class=\"_ _1\"/>a rembours\u00e9, par anticipa<span class=\"_ _1\"/>tion et sans p\u00e9nalit\u00e9, un <span class=\"_ _1\"/>emprunt obligataire de 500<span class=\"_ _1\"/> millions EUR ven<span class=\"lsd1 ws114\">a<span class=\"_ _1\"/>nt \u00e0 \u00e9ch\u00e9ance le </span>22 mars 2022. Cet<span class=\"_ _1\"/> emprunt portait un <span class=\"_ _1\"/>coupon fixe annuel de<span class=\"_ _1\"/> 0,5 %. <span class=\"ls1 ws0\"> </span>Le 10 novembre 2021,<span class=\"_ _1\"/> le Groupe <span class=\"_ _1\"/>a \u00e9mis sa premi<span class=\"lsd1 ws114\">\u00e8re Obliga<span class=\"_ _1\"/>tion Verte de 750 millions EUR d\u00e9butant le<span class=\"_ _1\"/> 17 novembre 2021 et arrivant \u00e0<span class=\"_ _1\"/> \u00e9ch\u00e9ance le </span>17 novembre 2036<span class=\"_ _1\"/>. Cette obligation porte un <span class=\"_ _1\"/>coupon fixe annuel<span class=\"_ _1\"/> de 0,75 %. <span class=\"ls1 ws0\"> </span>En 2021, Proximu<span class=\"_ _1\"/>s a conclu un partenariat av<span class=\"_ _1\"/>ec HCL Technolo<span class=\"_ _1\"/>gies en vertu duquel ce<span class=\"_ _1\"/>tte<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">soci\u00e9t\u00e9 a<span class=\"_ _1\"/>ssure l<span class=\"_ _1\"/>'exploit<span class=\"_ _1\"/>ation et<span class=\"_ _1\"/> la maint<span class=\"_ _1\"/>enance <span class=\"_ _1\"/>de </span></span>l'infrastructure de cloud<span class=\"_ _1\"/> priv\u00e9 de Proximus. L<span class=\"_ _1\"/>es autres pr\u00eats sont con<span class=\"_ _1\"/>stitu\u00e9s de la partie <span class=\"_ _1\"/>\u00e0 long terme de l<span class=\"_ _1\"/>'arrangement de f<span class=\"lsd3 ws118\">ina<span class=\"_ _1\"/>ncement<span class=\"_ _1\"/> d'actifs<span class=\"_ _1\"/> </span>(montant nominal de 65 millions E<span class=\"_ _1\"/>UR re\u00e7u par Proximus en 20<span class=\"lscf ws110\">22. A<span class=\"_ _1\"/>u 31 d\u00e9cembre 20<span class=\"_ _1\"/>22, Proximus a <span class=\"_ _1\"/>d\u00e9j\u00e0 rembours\u00e9 ce pa<span class=\"_ _1\"/>ssif financier pour <span class=\"_ _1\"/>EUR </span>18 millions), pr\u00e9vu dans<span class=\"_ _1\"/> le partenariat, pour<span class=\"_ _1\"/> l'infrastructure qui reste <span class=\"_ _1\"/>dans les datacenters d<span class=\"_ _1\"/>e Proximus et sous son con<span class=\"_ _1\"/>tr\u00f4l<span class=\"lsd4 ws128\">e.<span class=\"ls1 ws0\"> </span></span>Toutes les dettes \u00e0 long<span class=\"_ _1\"/> terme sont non ga<span class=\"_ _1\"/>ranties. Au cours d<span class=\"_ _1\"/>es ann\u00e9es 2022 e<span class=\"_ _1\"/>t 2021, il n\u2019y a auc<span class=\"_ _1\"/>un d\u00e9faut ou d\u00e9faillanc<span class=\"_ _1\"/>e con<span class=\"lsd4 ws94\">cer<span class=\"_ _13\"/>nan<span class=\"_ _13\"/>t les d<span class=\"_ _13\"/>ette<span class=\"_ _13\"/>s. <span class=\"ls1 ws0\"> </span></span>Pour les deux ann\u00e9<span class=\"_ _1\"/>es pr\u00e9sent\u00e9es, un swap <span class=\"_ _1\"/>de taux d\u2019int\u00e9r\u00eat et <span class=\"_ _1\"/>de devises (IRCS) a <span class=\"_ _1\"/>\u00e9t\u00e9 utilis\u00e9 afin de g\u00e9<span class=\"_ _1\"/>rer les risques de t<span class=\"_ _1\"/>aux de change et<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats sur l\u2019emprunt non su<span class=\"_ _1\"/>bordonn\u00e9 libell\u00e9 en JPY. C<span class=\"_ _1\"/>e swap a permis au<span class=\"_ _1\"/> Groupe de t<span class=\"_ _1\"/>ransformer, sur des \u00e9l\u00e9m<span class=\"_ _1\"/>ents totalement couverts \u00e9conomiquement, un <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat fixe en un<span class=\"_ _1\"/> taux d\u2019int\u00e9r\u00eat flo<span class=\"_ _1\"/>ttant et convertissant ain<span class=\"lsd3 ws118\">s<span class=\"_ _1\"/>i le sold<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>dette en<span class=\"_ _1\"/> JPY en <span class=\"_ _1\"/>une det<span class=\"_ _1\"/>te \u00e0 taux<span class=\"_ _1\"/> fixe en<span class=\"_ _1\"/> EUR </span>(cf. annexe 32.1).<span class=\"ls1 ws0\"> </span>Les emprunts non <span class=\"_ _1\"/>subordonn\u00e9s exprim\u00e9s <span class=\"_ _1\"/>en EUR et JPY son<span class=\"_ _1\"/>t \u00e9mis par Proximus<span class=\"_ _1\"/> SA. La valeur nomin<span class=\"_ _1\"/>ale de ces det<span class=\"_ _1\"/>tes est totalemen<span class=\"lsdd ws11b\">t </span>rembou<span class=\"_ _1\"/>rsable \u00e0<span class=\"_ _1\"/> leur \u00e9ch\u00e9a<span class=\"_ _1\"/>nce. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le groupe a utilis\u00e9 d<span class=\"_ _1\"/>es swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat pour att\u00e9nuer le<span class=\"_ _1\"/> risque de variation de<span class=\"_ _1\"/>s taux d'int\u00e9r\u00eat entre la da<span class=\"_ _1\"/>te de mise en plac<span class=\"_ _1\"/>e de la <span class=\"lsd4 ws128\">couver<span class=\"_ _13\"/>tur<span class=\"_ _13\"/>e </span>et la date d'\u00e9mission d<span class=\"_ _1\"/>es dettes \u00e0 l<span class=\"_ _1\"/>ong terme \u00e0 taux fixe<span class=\"_ _1\"/>. Dans les tableaux c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessous,<span class=\"_ _1\"/> les tau<span class=\"_ _1\"/>x d'int\u00e9r<span class=\"_ _1\"/>\u00eat effect<span class=\"_ _1\"/>ifs des d<span class=\"_ _1\"/>ettes con<span class=\"_ _1\"/>cern\u00e9e<span class=\"_ _1\"/>s par ces<span class=\"_ _1\"/> </span></span>couvertu<span class=\"_ _1\"/>res <span class=\"lsd1 ws11a\">int\u00e8grent<span class=\"ls1 ws0\"> </span></span><span class=\"ws118\">les<span class=\"_ _1\"/> effets d<span class=\"_ _1\"/>e ces co<span class=\"_ _1\"/>uvertur<span class=\"_ _1\"/>es \u00e0 leu<span class=\"_ _1\"/>r \u00e9ch\u00e9an<span class=\"_ _1\"/>ce.   <span class=\"ls1 ws0\"> </span></span>Les dettes \u00e0 long terme portant int\u00e9r\u00eats se pr\u00e9sentent co<span class=\"_ _13\"/>mme suit au 31 d\u00e9cembre 2022<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">: </span> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Date Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>d'int\u00e9r\u00eats /<span class=\"_ _1\"/> comptable<span class=\"ls1 ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>d'\u00e9ch\u00e9anc<span class=\"_ _13\"/>e pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons (b)<span class=\"ls1 ws0\"> </span>EUR) EUR) Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Empr<span class=\"_ _1\"/>unts \u00e0 taux f<span class=\"_ _1\"/>lottant<span class=\"ls1 ws0\"> </span>JPY (a<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> <span class=\"_ _c3\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span></span>Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _36\"> </span><span class=\"ls11c ws16b\">De<span class=\"_ _13\"/>c</span>-<span class=\"ls100 ws14e\">26<span class=\"_ _13\"/></span> <span class=\"_ _9d\"> </span><span class=\"ls10f ws16c\">Semestriel</span> <span class=\"_ _67\"> </span><span class=\"ls100 ws14e\">2,34%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,34%<span class=\"_ _13\"/></span> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _d0\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d4\"> </span>M<span class=\"ls114 ws164\">ar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"lsff ws148\">3,19<span class=\"_ _13\"/>%</span> <span class=\"_ _a1\"> </span><span class=\"ls100 ws14e\">3,22%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsfc ws14a\">599</span> <span class=\"_ _64\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span>A<span class=\"ls124 ws189\">vr</span>-<span class=\"ls100 ws14e\">24</span> <span class=\"_ _fe\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,38%</span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws14c\">2,46%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsfc ws14a\">498</span> <span class=\"_ _77\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span>O<span class=\"ls101 ws16f\">ct</span>-<span class=\"ls100 ws14e\">25</span> <span class=\"_ _e2\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _7b\"> </span><span class=\"ls116 ws167\">1,88%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,05%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _74\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">40</span> <span class=\"_ _e2\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"lsff ws148\">1,50<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,52<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span><span class=\"lsfe ws14d\">Sep</span>-<span class=\"ls100 ws14e\">31</span> <span class=\"_ _e2\"> </span>Annue<span class=\"_ _13\"/>l <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,75<span class=\"_ _13\"/>%</span> <span class=\"_ _d9\"> </span><span class=\"lsff ws148\">1,78%<span class=\"_ _13\"/></span> EUR <span class=\"_ _189\"> </span><span class=\"ls100 ws14e\">732</span> <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">750</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _36\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">36<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">0,75%<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,05<span class=\"_ _13\"/>%</span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _b4\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _cb\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _bf\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfa ws149\">Mar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,23<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,04%</span> Autres emprunts<span class=\"ls1 ws0\"> </span>EUR <span class=\"_ _116\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _32\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _2f\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _36\"> </span><span class=\"ls111 ws14c\">N<span class=\"_ _13\"/>ov</span>-<span class=\"ls100 ws14e\">28</span> <span class=\"_ _112\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _47\"> </span><span class=\"ls111 ws14c\">3,04%</span> <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">3<span class=\"_ _13\"/>,04%</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.676<span class=\"ls1 ws0\"> </span>2.698<span class=\"ls1 ws0\"> </span>(a) converti en t<span class=\"_ _13\"/>aux flott<span class=\"_ _13\"/>ant et en EUR<span class=\"_ _13\"/> via un swap de ta<span class=\"_ _13\"/>ux d'int\u00e9r\u00eat et<span class=\"_ _13\"/> de devise.(b) pour les emp<span class=\"_ _13\"/>runts \u00e0 t<span class=\"_ _13\"/>aux variable, l<span class=\"_ _13\"/>e taux d'int<span class=\"_ _13\"/>\u00e9r\u00eat est celu<span class=\"_ _13\"/>i de la derni\u00e8re fixa<span class=\"_ _13\"/>tion de prix au 31 d\u00e9c<span class=\"_ _13\"/>embre 20<span class=\"_ _13\"/>22Les dettes n<span class=\"_ _1\"/>on courantes p<span class=\"_ _1\"/>ortant int\u00e9<span class=\"_ _1\"/>r\u00eat au 31 d<span class=\"_ _1\"/>\u00e9cembre 2021 se<span class=\"_ _1\"/> r\u00e9sument com<span class=\"_ _1\"/>me suit :<span class=\"ls1 ws0\"> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>Date d'\u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>d'int\u00e9r\u00eats /<span class=\"_ _1\"/> comptable<span class=\"ls1 ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons (b)<span class=\"ls1 ws0\"> </span>EUR) EUR) Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Empr<span class=\"_ _1\"/>unts \u00e0 taux f<span class=\"_ _1\"/>lottant<span class=\"ls1 ws0\"> </span>JPY (a<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> <span class=\"_ _189\"> </span></span>11<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _43\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span></span>Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls11c ws16b\">Dec<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">26</span> <span class=\"_ _7a\"> </span><span class=\"ls10f ws16c\">Semest<span class=\"_ _13\"/>riel</span> <span class=\"_ _b3\"> </span>-</span><span class=\"ws14c\">0<span class=\"_ _13\"/>,72%<span class=\"_ _7c\"> </span><span class=\"ls1 ws0\">-</span>0,72<span class=\"_ _13\"/>%</span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"lsfa ws149\">Co\u00fbt<span class=\"_ _13\"/> <span class=\"ls10e ws162\">amo<span class=\"_ _13\"/>rti</span></span> <span class=\"_ _fe\"> </span><span class=\"lsfa ws149\">Ma<span class=\"_ _13\"/>r</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"lsff ws148\">3,19<span class=\"_ _13\"/>%</span> <span class=\"_ _a1\"> </span><span class=\"ls100 ws14e\">3,22%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _94\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span>C<span class=\"_ _1\"/>o\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _bf\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,26%</span> <span class=\"_ _9f\"> </span><span class=\"ls100 ws14e\">2,29<span class=\"_ _13\"/>%</span> </span>EUR <span class=\"_ _2e\"> </span><span class=\"lsfc ws14a\">599</span> <span class=\"_ _d6\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls10e ws162\">Avr</span>-<span class=\"ls100 ws14e\">24</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,38%</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws14c\">2,46%<span class=\"_ _13\"/></span> EUR <span class=\"_ _1fb\"> </span><span class=\"lsfc ws14a\">497</span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">25</span> <span class=\"_ _7c\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _bf\"> </span><span class=\"ls116 ws167\">1,88%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,05%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _6a\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls10f ws16c\">40</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"lsff ws148\">1,50<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,52<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _94\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span>C<span class=\"_ _1\"/>o\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _6a\"> </span><span class=\"lsfe ws14d\">Sep</span>-<span class=\"ls100 ws14e\">31</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _9f\"> </span></span><span class=\"lsff\">1,7<span class=\"_ _13\"/>5%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _d9\"> </span></span>1,78%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>EUR <span class=\"_ _1fb\"> </span><span class=\"ls100 ws14e\">730</span> <span class=\"_ _39\"> </span><span class=\"ls100 ws14e\">750</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _e2\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">36<span class=\"_ _13\"/></span> <span class=\"_ _ed\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,75%</span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,05<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _1fc\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _dc\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _fe\"> </span><span class=\"lsfa ws149\">Mar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>Annuel <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,23<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,<span class=\"_ _13\"/>04<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _1bc\"> </span>1 <span class=\"_ _33\"> </span>1 <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _49\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _7c\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,60%<span class=\"_ _13\"/></span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.737<span class=\"ls1 ws0\"> </span>2.762<span class=\"ls1 ws0\"> </span>(a) converti en taux flottant et en EUR<span class=\"_ _1\"/> via un swap de taux d'int\u00e9r\u00eat et de devise.(b) pour les emprunts \u00e0 taux var<span class=\"_ _1\"/>iable, le taux d'int\u00e9r\u00eat est celui de la derni\u00e8re f<span class=\"_ _1\"/>ixation de prix au 31 d\u00e9cembre 2021Annexe 19.<span class=\"_ _1\"/>2. De<span class=\"_ _1\"/>ttes \u00e0 cour<span class=\"_ _1\"/>t terme po<span class=\"_ _1\"/>rtant int<span class=\"_ _1\"/>\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"fc14 ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant dans l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _144\"> </span>0 <span class=\"_ _f1\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1fd\"> </span>1 <span class=\"_ _102\"> </span>1 </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span>0 <span class=\"_ _b6\"> </span><span class=\"lsff ws148\">10</span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _103\"> </span>0 </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _1fe\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _8e\"> </span><span class=\"ls10f ws16c\">477</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _135\"> </span>1 <span class=\"_ _f8\"> </span>0 </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>Une obligation de 100 <span class=\"_ _1\"/>millions d'euros arrive<span class=\"_ _1\"/>ra \u00e0 \u00e9ch\u00e9ance en ma<span class=\"_ _1\"/>i 2023 et a \u00e9t\u00e9 <span class=\"_ _1\"/>transf\u00e9r\u00e9e des dettes no<span class=\"_ _1\"/>n courantes aux <span class=\"ws113\">dett<span class=\"_ _1\"/>es courantes portant </span>int\u00e9r\u00ea<span class=\"_ _1\"/>t.<span class=\"ls1 ws0\"> </span>L'autre dette non <span class=\"_ _1\"/>subordonn\u00e9e repr\u00e9sentait le mon<span class=\"_ _1\"/>tant utilis\u00e9 et en <span class=\"_ _1\"/>cours de 477 million<span class=\"_ _1\"/>s d'euros du programme Comm<span class=\"_ _1\"/>ercial Pap<span class=\"lse7 ws131\">er.<span class=\"ls1 ws0\"> </span></span>Le tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessous d<span class=\"_ _1\"/>\u00e9taille la<span class=\"_ _7\"/> partie \u00e0 cou<span class=\"_ _1\"/>rt term<span class=\"_ _1\"/>e des emp<span class=\"_ _1\"/>runts <span class=\"_ _1\"/>non<span class=\"ls1 ws0\">-<span class=\"lsd1 ws119\">subordonn\u00e9s \u00e9ch\u00e9ant d<span class=\"ws114\">ans l\u2019ann\u00e9e</span></span><span class=\"ff54\">\u202f</span>: </span></span></span>Les dettes \u00e0<span class=\"_ _1\"/> court terme<span class=\"_ _1\"/> portant in<span class=\"_ _1\"/>t\u00e9r\u00eats se pr\u00e9sen<span class=\"_ _1\"/>tent comme sui<span class=\"_ _1\"/>t au 31 d\u00e9c<span class=\"_ _1\"/>embre 2022<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">: </span> </span>Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Date Paiement Taux d'int\u00e9r\u00eat Taux <span class=\"_ _13\"/><span class=\"ls1 ws0\">d'int\u00e9r\u00eat </span>comptable<span class=\"ls1 ws0\"> </span>Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>d'\u00e9ch\u00e9anc<span class=\"_ _13\"/>e d'int\u00e9r\u00eats /<span class=\"_ _1\"/> pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons EUR) EUR) Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats \u00e0<span class=\"_ _1\"/> plus d'un a<span class=\"_ _1\"/>n \u00e9ch\u00e9ant da<span class=\"_ _1\"/>ns l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _b3\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _13\"/></span> <span class=\"_ _6a\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,26%</span> <span class=\"_ _ba\"> </span><span class=\"ls100 ws14e\">2,<span class=\"_ _1\"/>29%<span class=\"ls1 ws0\"> </span></span>Autres emprunts<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _10f\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _2f\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _d4\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">28</span> <span class=\"_ _b3\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _47\"> </span><span class=\"ls111 ws14c\">3,04%<span class=\"_ _13\"/></span> <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">3,04%<span class=\"_ _13\"/></span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _81\"> </span>1 <span class=\"_ _10e\"> </span>1 <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _9a\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _de\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _18\"> </span><span class=\"ls111 ws14c\">0,60%</span> Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Emprunt<span class=\"_ _13\"/>s non <span class=\"ls101 ws14f\">subordonn\u00e9s (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes)<span class=\"ls1 ws0\"> </span></span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>Jan &amp; <span class=\"ls1 ws0\">fev </span>EUR <span class=\"_ _189\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _f9\"> </span><span class=\"ls10f ws16c\">477</span> Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"ls1 ws0\"> </span>Au d\u00e9part<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _62\"> </span><span class=\"lsff ws148\">1.5<span class=\"_ _13\"/>5%</span>-<span class=\"lsff ws148\">1.<span class=\"_ _13\"/>97<span class=\"_ _13\"/>%</span> <span class=\"_ _9\"> </span><span class=\"lsff ws148\">1.55%</span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1.97<span class=\"_ _13\"/>%</span> </span>2023<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>Les dettes co<span class=\"_ _1\"/>urantes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat au 31 d\u00e9cembre 2<span class=\"_ _1\"/>021 se r\u00e9sumen<span class=\"_ _1\"/>t comme suit :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon d'int\u00e9r\u00eats /<span class=\"_ _1\"/> Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat comptable<span class=\"ls1 ws0\"> </span>Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>Date d'\u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons EUR) EUR) Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats \u00e0<span class=\"_ _1\"/> plus d'un a<span class=\"_ _1\"/>n \u00e9ch\u00e9ant <span class=\"ls114 ws149\">dans l'ann\u00e9<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span></span>Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18d\"> </span>1 <span class=\"_ _3c\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _fe\"> </span><span class=\"ls11c ws16b\">Dec<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _4a\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _18\"> </span><span class=\"ls111 ws14c\">0,60%</span> Emprunt<span class=\"_ _13\"/>s non subord<span class=\"_ _13\"/>onn\u00e9s (oblig<span class=\"_ _13\"/>ations, note<span class=\"_ _13\"/>s)<span class=\"ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _e2\"> </span><span class=\"ls10e ws165\">Au d\u00e9<span class=\"_ _13\"/>part<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span><span class=\"ls111 ws14c\">0,60%<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _7b\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls111 ws14c\">0,61<span class=\"_ _13\"/>%</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,61%</span> Autres emprunts<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18d\"> </span>1 <span class=\"_ _3c\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _7b\"> </span>Annuel <span class=\"_ _18\"> </span><span class=\"lsfe ws14d\">0,00%</span> <span class=\"_ _ed\"> </span><span class=\"lsfe ws14d\">0,00%</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>Annexe 19.<span class=\"_ _1\"/>3. Info<span class=\"_ _1\"/>rmatio<span class=\"_ _1\"/>ns concer<span class=\"_ _1\"/>nant les<span class=\"_ _1\"/> activit\u00e9s<span class=\"_ _1\"/> de financ<span class=\"_ _1\"/>ement r<span class=\"_ _1\"/>elativ<span class=\"_ _1\"/>es aux d<span class=\"_ _1\"/>ettes portant i<span class=\"_ _1\"/>nt\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"fc14 ls1 ws0\"> </span>Flux de Emission de <span class=\"_ _13\"/>flux tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie Variati<span class=\"_ _13\"/>ons non<span class=\"ws0\">-</span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>de tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie<span class=\"ls1 ws0\"> </span>rembour<span class=\"ls1 ws0\">-</span>cash<span class=\"ls1 ws0\"> </span>sement<span class=\"_ _13\"/>s (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Long <span class=\"ls10e ws162\">term<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span></span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _4f\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _56\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"lsfc ws14a\">97<span class=\"_ _9b\"> </span><span class=\"ls100 ws14e\">2.239</span></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _30\"> </span>0 <span class=\"_ _66\"> </span>-<span class=\"_ _13\"/>1<span class=\"_ _a9\"> </span>0 <span class=\"_ _75\"> </span><span class=\"lsfe ws14d\">400</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span>0 <span class=\"_ _33\"> </span><span class=\"lsfc ws14a\">65</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _38\"> </span>-<span class=\"ls100 ws14e\">28<span class=\"_ _3b\"> </span>37</span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span>3 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _200\"> </span>-2<span class=\"_ _10e\"> </span>1 </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant <span class=\"ls1 ws14c\">dans l'ann\u00e9e<span class=\"ws0\"> </span></span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Placemen<span class=\"_ _1\"/>ts dans des \u00e9<span class=\"_ _1\"/>tablisseme<span class=\"_ _1\"/>nts de cr<span class=\"_ _1\"/>\u00e9dit d\u00e9ten<span class=\"_ _1\"/>us 1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _fc\"> </span>1 jusqu'\u00e0 leur \u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _1\"/> dettes coura<span class=\"_ _1\"/>ntes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _38\"> </span>0 <span class=\"_ _6c\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _38\"> </span></span>0 <span class=\"_ _a2\"> </span>0 </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"lsff ws148\">19<span class=\"_ _10f\"> </span><span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span></span> <span class=\"_ _38\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _48\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _74\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _77\"> </span>-<span class=\"lsff ws148\">100<span class=\"_ _30\"> </span></span>0 <span class=\"_ _10f\"> </span><span class=\"ls10f ws16c\">477</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _1fe\"> </span>1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _fa\"> </span>-1<span class=\"_ _a9\"> </span>0 <span class=\"_ _a9\"> </span>0 </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement \u00e0 l'e<span class=\"_ _1\"/>xclusion d<span class=\"_ _1\"/>es 2.992<span class=\"ls1 ws0\"> </span>543<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">270</span> 1 3.265<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tions lo<span class=\"_ _1\"/>catives \u00e0 co<span class=\"_ _1\"/>urt et lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _c3\"> </span><span class=\"ls100 ws14e\">273</span> <span class=\"_ _3b\"> </span>0 <span class=\"_ _38\"> </span>-<span class=\"ls116 ws167\">89</span> <span class=\"_ _6c\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">272</span> </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement y com<span class=\"_ _1\"/>pris les 3.265<span class=\"ls1 ws0\"> </span>543<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">359</span> 88<span class=\"ls1 ws0\"> </span>3.536<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Flux de Emission de <span class=\"_ _13\"/>flux tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie Variati<span class=\"_ _13\"/>ons non<span class=\"ws0\">-</span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>de tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie<span class=\"ls1 ws0\"> </span>rembour<span class=\"ls1 ws0\">-</span>cash<span class=\"ls1 ws0\"> </span>sement<span class=\"_ _13\"/>s (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2020<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>Long terme<span class=\"ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _51\"> </span><span class=\"lsfe ws14d\">2.104<span class=\"_ _13\"/></span> <span class=\"_ _3e\"> </span><span class=\"ls100 ws14e\">730</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _56\"> </span>-<span class=\"lsfc ws14a\">498<span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">2.337</span></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _30\"> </span>0 <span class=\"_ _66\"> </span>-<span class=\"_ _13\"/>1<span class=\"_ _a9\"> </span>0 <span class=\"_ _38\"> </span><span class=\"lsfe ws14d\">401</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _1fe\"> </span>1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _fa\"> </span>-1<span class=\"_ _a9\"> </span>0 <span class=\"_ _a9\"> </span>0 </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span>4 <span class=\"_ _a2\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _a2\"> </span>0 <span class=\"_ _66\"> </span>-1<span class=\"_ _10e\"> </span>3 </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant dans l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _56\"> </span>-<span class=\"ls100 ws14e\">500<span class=\"_ _77\"> </span>500</span> <span class=\"_ _75\"> </span>0 </span>Placemen<span class=\"_ _1\"/>ts dans des \u00e9<span class=\"_ _1\"/>tablisseme<span class=\"_ _1\"/>nts de cr<span class=\"_ _1\"/>\u00e9dit d\u00e9ten<span class=\"_ _1\"/>us 1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _fc\"> </span>1 jusqu'\u00e0 leur <span class=\"ls1 ws0\">\u00e9ch\u00e9ance </span>Autres<span class=\"_ _1\"/> dettes coura<span class=\"_ _1\"/>ntes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _201\"> </span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _38\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _29\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _e1\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _38\"> </span></span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _202\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _200\"> </span>0 <span class=\"_ _3d\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _200\"> </span></span>0 <span class=\"_ _fc\"> </span>1 </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de <span class=\"ls1 ws14c\">financement \u00e0 l'ex<span class=\"_ _13\"/>clusion des </span>2.673<span class=\"ls1 ws0\"> </span>980<span class=\"ls1 ws0\"> </span>-<span class=\"lsfc ws14a\">663</span> 1 2.992<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tions lo<span class=\"_ _1\"/>catives \u00e0 co<span class=\"_ _1\"/>urt et lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _ad\"> </span><span class=\"ls100 ws14e\">284</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"ls110 ws16e\">79</span> <span class=\"_ _6c\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">273</span> </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement y com<span class=\"_ _1\"/>pris les 2.957<span class=\"ls1 ws0\"> </span>980<span class=\"ls1 ws0\"> </span>-<span class=\"ls10f ws16c\">742</span> 69<span class=\"ls1 ws0\"> </span>3.265<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Les <span class=\"ws114\">variations non mon\u00e9taires en <span class=\"_ _1\"/>2022 concernent le transfert d'une obliga<span class=\"_ _1\"/>tion de 100 millions d'euros vers les dettes \u00e0<span class=\"_ _1\"/> court te<span class=\"lscf ws113\">rme et la </span></span>r\u00e9\u00e9valuation \u00e0 la ju<span class=\"_ _1\"/>ste valeur du d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 li\u00e9, mais s\u00e9par\u00e9, \u00e0 l<span class=\"_ _1\"/>a dette \u00e0 long <span class=\"_ _1\"/>terme exprim\u00e9e en <span class=\"_ _1\"/>JPY, son contrat<span class=\"ls1 ws0\"> <span class=\"lsf7 ws152\">h\u00f4t<span class=\"_ _13\"/>e<span class=\"_ _13\"/>.</span> </span>Les mouvements de<span class=\"_ _1\"/> flux de tr\u00e9sor<span class=\"_ _1\"/>erie relatifs aux autres p<span class=\"_ _1\"/>r\u00eats \u00e0 court et \u00e0 long<span class=\"_ _1\"/> terme en 2022 con<span class=\"_ _1\"/>cernent la par<span class=\"_ _1\"/>tie \u00e0 court e<span class=\"lsd5 ws129\">t \u00e0 lo<span class=\"_ _13\"/>ng te<span class=\"_ _13\"/>r<span class=\"_ _13\"/>me d<span class=\"_ _13\"/>e </span>l'arrangement de finan<span class=\"_ _1\"/>cement d'actifs (montant nominal<span class=\"_ _1\"/> de 65 milli<span class=\"_ _1\"/>ons d'euros) pr\u00e9vu dans<span class=\"_ _1\"/> le cadre du part<span class=\"lsd1 ws114\">enariat av<span class=\"_ _1\"/>ec HCL Technologies (voir </span>note 19.1).<span class=\"ls1 ws0\"> </span>Les changements non mon\u00e9taires <span class=\"_ _1\"/>en 2021 concernent le transfe<span class=\"_ _1\"/>rt d'une obligation de 500 millions d'euros, rembou<span class=\"_ _1\"/>rs\u00e9e par antic<span class=\"lsd2 ws117\">ipation<span class=\"_ _1\"/> en </span>d\u00e9cembr<span class=\"_ _1\"/>e 2021 (v<span class=\"_ _1\"/>oir not<span class=\"_ _1\"/>e 19.1),<span class=\"_ _1\"/> vers le<span class=\"_ _1\"/>s dettes <span class=\"_ _1\"/>\u00e0 court <span class=\"_ _1\"/>terme et<span class=\"_ _1\"/> la r<span class=\"_ _1\"/>\u00e9\u00e9v<span class=\"lscf ws110\">aluation \u00e0 la jus<span class=\"_ _1\"/>te valeur du d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 li\u00e9, mais s\u00e9pa<span class=\"_ _1\"/>r\u00e9, \u00e0 la dette \u00e0 </span>long terme exprim\u00e9e en JP<span class=\"_ _1\"/>Y, son contrat h\u00f4te.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-132-3": {
   "value": "Annex<span class=\"_ _7\"/>e 19<span class=\"ls1 ws0\"> <span class=\"lsf6\">: Dettes portant int\u00e9r\u00eats</span> </span>Annexe 19.<span class=\"_ _1\"/>1. Dett<span class=\"_ _1\"/>es \u00e0 lon<span class=\"_ _1\"/>g terme p<span class=\"_ _1\"/>ortant<span class=\"_ _1\"/> int\u00e9r\u00eats<span class=\"ff51 ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe 2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _1f7\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _1cc\"> </span><span class=\"ls100 ws14e\">2.239</span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1f6\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _1f9\"> </span><span class=\"lsfe ws14d\">400</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _142\"> </span>0 <span class=\"_ _84\"> </span><span class=\"ls100 ws14e\">37</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.737<span class=\"ls1 ws0\"> </span>2.676<span class=\"ls1 ws0\"> </span>Le 22 d\u00e9cembre 2021, l<span class=\"_ _1\"/>e Groupe <span class=\"_ _1\"/>a rembours\u00e9, par anticipa<span class=\"_ _1\"/>tion et sans p\u00e9nalit\u00e9, un <span class=\"_ _1\"/>emprunt obligataire de 500<span class=\"_ _1\"/> millions EUR ven<span class=\"lsd1 ws114\">a<span class=\"_ _1\"/>nt \u00e0 \u00e9ch\u00e9ance le </span>22 mars 2022. Cet<span class=\"_ _1\"/> emprunt portait un <span class=\"_ _1\"/>coupon fixe annuel de<span class=\"_ _1\"/> 0,5 %. <span class=\"ls1 ws0\"> </span>Le 10 novembre 2021,<span class=\"_ _1\"/> le Groupe <span class=\"_ _1\"/>a \u00e9mis sa premi<span class=\"lsd1 ws114\">\u00e8re Obliga<span class=\"_ _1\"/>tion Verte de 750 millions EUR d\u00e9butant le<span class=\"_ _1\"/> 17 novembre 2021 et arrivant \u00e0<span class=\"_ _1\"/> \u00e9ch\u00e9ance le </span>17 novembre 2036<span class=\"_ _1\"/>. Cette obligation porte un <span class=\"_ _1\"/>coupon fixe annuel<span class=\"_ _1\"/> de 0,75 %. <span class=\"ls1 ws0\"> </span>En 2021, Proximu<span class=\"_ _1\"/>s a conclu un partenariat av<span class=\"_ _1\"/>ec HCL Technolo<span class=\"_ _1\"/>gies en vertu duquel ce<span class=\"_ _1\"/>tte<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">soci\u00e9t\u00e9 a<span class=\"_ _1\"/>ssure l<span class=\"_ _1\"/>'exploit<span class=\"_ _1\"/>ation et<span class=\"_ _1\"/> la maint<span class=\"_ _1\"/>enance <span class=\"_ _1\"/>de </span></span>l'infrastructure de cloud<span class=\"_ _1\"/> priv\u00e9 de Proximus. L<span class=\"_ _1\"/>es autres pr\u00eats sont con<span class=\"_ _1\"/>stitu\u00e9s de la partie <span class=\"_ _1\"/>\u00e0 long terme de l<span class=\"_ _1\"/>'arrangement de f<span class=\"lsd3 ws118\">ina<span class=\"_ _1\"/>ncement<span class=\"_ _1\"/> d'actifs<span class=\"_ _1\"/> </span>(montant nominal de 65 millions E<span class=\"_ _1\"/>UR re\u00e7u par Proximus en 20<span class=\"lscf ws110\">22. A<span class=\"_ _1\"/>u 31 d\u00e9cembre 20<span class=\"_ _1\"/>22, Proximus a <span class=\"_ _1\"/>d\u00e9j\u00e0 rembours\u00e9 ce pa<span class=\"_ _1\"/>ssif financier pour <span class=\"_ _1\"/>EUR </span>18 millions), pr\u00e9vu dans<span class=\"_ _1\"/> le partenariat, pour<span class=\"_ _1\"/> l'infrastructure qui reste <span class=\"_ _1\"/>dans les datacenters d<span class=\"_ _1\"/>e Proximus et sous son con<span class=\"_ _1\"/>tr\u00f4l<span class=\"lsd4 ws128\">e.<span class=\"ls1 ws0\"> </span></span>Toutes les dettes \u00e0 long<span class=\"_ _1\"/> terme sont non ga<span class=\"_ _1\"/>ranties. Au cours d<span class=\"_ _1\"/>es ann\u00e9es 2022 e<span class=\"_ _1\"/>t 2021, il n\u2019y a auc<span class=\"_ _1\"/>un d\u00e9faut ou d\u00e9faillanc<span class=\"_ _1\"/>e con<span class=\"lsd4 ws94\">cer<span class=\"_ _13\"/>nan<span class=\"_ _13\"/>t les d<span class=\"_ _13\"/>ette<span class=\"_ _13\"/>s. <span class=\"ls1 ws0\"> </span></span>Pour les deux ann\u00e9<span class=\"_ _1\"/>es pr\u00e9sent\u00e9es, un swap <span class=\"_ _1\"/>de taux d\u2019int\u00e9r\u00eat et <span class=\"_ _1\"/>de devises (IRCS) a <span class=\"_ _1\"/>\u00e9t\u00e9 utilis\u00e9 afin de g\u00e9<span class=\"_ _1\"/>rer les risques de t<span class=\"_ _1\"/>aux de change et<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats sur l\u2019emprunt non su<span class=\"_ _1\"/>bordonn\u00e9 libell\u00e9 en JPY. C<span class=\"_ _1\"/>e swap a permis au<span class=\"_ _1\"/> Groupe de t<span class=\"_ _1\"/>ransformer, sur des \u00e9l\u00e9m<span class=\"_ _1\"/>ents totalement couverts \u00e9conomiquement, un <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat fixe en un<span class=\"_ _1\"/> taux d\u2019int\u00e9r\u00eat flo<span class=\"_ _1\"/>ttant et convertissant ain<span class=\"lsd3 ws118\">s<span class=\"_ _1\"/>i le sold<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>dette en<span class=\"_ _1\"/> JPY en <span class=\"_ _1\"/>une det<span class=\"_ _1\"/>te \u00e0 taux<span class=\"_ _1\"/> fixe en<span class=\"_ _1\"/> EUR </span>(cf. annexe 32.1).<span class=\"ls1 ws0\"> </span>Les emprunts non <span class=\"_ _1\"/>subordonn\u00e9s exprim\u00e9s <span class=\"_ _1\"/>en EUR et JPY son<span class=\"_ _1\"/>t \u00e9mis par Proximus<span class=\"_ _1\"/> SA. La valeur nomin<span class=\"_ _1\"/>ale de ces det<span class=\"_ _1\"/>tes est totalemen<span class=\"lsdd ws11b\">t </span>rembou<span class=\"_ _1\"/>rsable \u00e0<span class=\"_ _1\"/> leur \u00e9ch\u00e9a<span class=\"_ _1\"/>nce. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le groupe a utilis\u00e9 d<span class=\"_ _1\"/>es swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat pour att\u00e9nuer le<span class=\"_ _1\"/> risque de variation de<span class=\"_ _1\"/>s taux d'int\u00e9r\u00eat entre la da<span class=\"_ _1\"/>te de mise en plac<span class=\"_ _1\"/>e de la <span class=\"lsd4 ws128\">couver<span class=\"_ _13\"/>tur<span class=\"_ _13\"/>e </span>et la date d'\u00e9mission d<span class=\"_ _1\"/>es dettes \u00e0 l<span class=\"_ _1\"/>ong terme \u00e0 taux fixe<span class=\"_ _1\"/>. Dans les tableaux c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessous,<span class=\"_ _1\"/> les tau<span class=\"_ _1\"/>x d'int\u00e9r<span class=\"_ _1\"/>\u00eat effect<span class=\"_ _1\"/>ifs des d<span class=\"_ _1\"/>ettes con<span class=\"_ _1\"/>cern\u00e9e<span class=\"_ _1\"/>s par ces<span class=\"_ _1\"/> </span></span>couvertu<span class=\"_ _1\"/>res <span class=\"lsd1 ws11a\">int\u00e8grent<span class=\"ls1 ws0\"> </span></span><span class=\"ws118\">les<span class=\"_ _1\"/> effets d<span class=\"_ _1\"/>e ces co<span class=\"_ _1\"/>uvertur<span class=\"_ _1\"/>es \u00e0 leu<span class=\"_ _1\"/>r \u00e9ch\u00e9an<span class=\"_ _1\"/>ce.   <span class=\"ls1 ws0\"> </span></span>Les dettes \u00e0 long terme portant int\u00e9r\u00eats se pr\u00e9sentent co<span class=\"_ _13\"/>mme suit au 31 d\u00e9cembre 2022<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">: </span> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Date Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>d'int\u00e9r\u00eats /<span class=\"_ _1\"/> comptable<span class=\"ls1 ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>d'\u00e9ch\u00e9anc<span class=\"_ _13\"/>e pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons (b)<span class=\"ls1 ws0\"> </span>EUR) EUR) Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Empr<span class=\"_ _1\"/>unts \u00e0 taux f<span class=\"_ _1\"/>lottant<span class=\"ls1 ws0\"> </span>JPY (a<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> <span class=\"_ _c3\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span></span>Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _36\"> </span><span class=\"ls11c ws16b\">De<span class=\"_ _13\"/>c</span>-<span class=\"ls100 ws14e\">26<span class=\"_ _13\"/></span> <span class=\"_ _9d\"> </span><span class=\"ls10f ws16c\">Semestriel</span> <span class=\"_ _67\"> </span><span class=\"ls100 ws14e\">2,34%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,34%<span class=\"_ _13\"/></span> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _d0\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d4\"> </span>M<span class=\"ls114 ws164\">ar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"lsff ws148\">3,19<span class=\"_ _13\"/>%</span> <span class=\"_ _a1\"> </span><span class=\"ls100 ws14e\">3,22%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsfc ws14a\">599</span> <span class=\"_ _64\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span>A<span class=\"ls124 ws189\">vr</span>-<span class=\"ls100 ws14e\">24</span> <span class=\"_ _fe\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,38%</span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws14c\">2,46%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsfc ws14a\">498</span> <span class=\"_ _77\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span>O<span class=\"ls101 ws16f\">ct</span>-<span class=\"ls100 ws14e\">25</span> <span class=\"_ _e2\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _7b\"> </span><span class=\"ls116 ws167\">1,88%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,05%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _74\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">40</span> <span class=\"_ _e2\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"lsff ws148\">1,50<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,52<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span><span class=\"lsfe ws14d\">Sep</span>-<span class=\"ls100 ws14e\">31</span> <span class=\"_ _e2\"> </span>Annue<span class=\"_ _13\"/>l <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,75<span class=\"_ _13\"/>%</span> <span class=\"_ _d9\"> </span><span class=\"lsff ws148\">1,78%<span class=\"_ _13\"/></span> EUR <span class=\"_ _189\"> </span><span class=\"ls100 ws14e\">732</span> <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">750</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _36\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">36<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">0,75%<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,05<span class=\"_ _13\"/>%</span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _b4\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _cb\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _bf\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfa ws149\">Mar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,23<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,04%</span> Autres emprunts<span class=\"ls1 ws0\"> </span>EUR <span class=\"_ _116\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _32\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _2f\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _36\"> </span><span class=\"ls111 ws14c\">N<span class=\"_ _13\"/>ov</span>-<span class=\"ls100 ws14e\">28</span> <span class=\"_ _112\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _47\"> </span><span class=\"ls111 ws14c\">3,04%</span> <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">3<span class=\"_ _13\"/>,04%</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.676<span class=\"ls1 ws0\"> </span>2.698<span class=\"ls1 ws0\"> </span>(a) converti en t<span class=\"_ _13\"/>aux flott<span class=\"_ _13\"/>ant et en EUR<span class=\"_ _13\"/> via un swap de ta<span class=\"_ _13\"/>ux d'int\u00e9r\u00eat et<span class=\"_ _13\"/> de devise.(b) pour les emp<span class=\"_ _13\"/>runts \u00e0 t<span class=\"_ _13\"/>aux variable, l<span class=\"_ _13\"/>e taux d'int<span class=\"_ _13\"/>\u00e9r\u00eat est celu<span class=\"_ _13\"/>i de la derni\u00e8re fixa<span class=\"_ _13\"/>tion de prix au 31 d\u00e9c<span class=\"_ _13\"/>embre 20<span class=\"_ _13\"/>22Les dettes n<span class=\"_ _1\"/>on courantes p<span class=\"_ _1\"/>ortant int\u00e9<span class=\"_ _1\"/>r\u00eat au 31 d<span class=\"_ _1\"/>\u00e9cembre 2021 se<span class=\"_ _1\"/> r\u00e9sument com<span class=\"_ _1\"/>me suit :<span class=\"ls1 ws0\"> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>Date d'\u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>d'int\u00e9r\u00eats /<span class=\"_ _1\"/> comptable<span class=\"ls1 ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons (b)<span class=\"ls1 ws0\"> </span>EUR) EUR) Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Empr<span class=\"_ _1\"/>unts \u00e0 taux f<span class=\"_ _1\"/>lottant<span class=\"ls1 ws0\"> </span>JPY (a<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> <span class=\"_ _189\"> </span></span>11<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _43\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span></span>Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls11c ws16b\">Dec<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">26</span> <span class=\"_ _7a\"> </span><span class=\"ls10f ws16c\">Semest<span class=\"_ _13\"/>riel</span> <span class=\"_ _b3\"> </span>-</span><span class=\"ws14c\">0<span class=\"_ _13\"/>,72%<span class=\"_ _7c\"> </span><span class=\"ls1 ws0\">-</span>0,72<span class=\"_ _13\"/>%</span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"lsfa ws149\">Co\u00fbt<span class=\"_ _13\"/> <span class=\"ls10e ws162\">amo<span class=\"_ _13\"/>rti</span></span> <span class=\"_ _fe\"> </span><span class=\"lsfa ws149\">Ma<span class=\"_ _13\"/>r</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"lsff ws148\">3,19<span class=\"_ _13\"/>%</span> <span class=\"_ _a1\"> </span><span class=\"ls100 ws14e\">3,22%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _94\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span>C<span class=\"_ _1\"/>o\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _bf\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,26%</span> <span class=\"_ _9f\"> </span><span class=\"ls100 ws14e\">2,29<span class=\"_ _13\"/>%</span> </span>EUR <span class=\"_ _2e\"> </span><span class=\"lsfc ws14a\">599</span> <span class=\"_ _d6\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls10e ws162\">Avr</span>-<span class=\"ls100 ws14e\">24</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,38%</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws14c\">2,46%<span class=\"_ _13\"/></span> EUR <span class=\"_ _1fb\"> </span><span class=\"lsfc ws14a\">497</span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">25</span> <span class=\"_ _7c\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _bf\"> </span><span class=\"ls116 ws167\">1,88%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,05%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _6a\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls10f ws16c\">40</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"lsff ws148\">1,50<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,52<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _94\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span>C<span class=\"_ _1\"/>o\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _6a\"> </span><span class=\"lsfe ws14d\">Sep</span>-<span class=\"ls100 ws14e\">31</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _9f\"> </span></span><span class=\"lsff\">1,7<span class=\"_ _13\"/>5%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _d9\"> </span></span>1,78%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>EUR <span class=\"_ _1fb\"> </span><span class=\"ls100 ws14e\">730</span> <span class=\"_ _39\"> </span><span class=\"ls100 ws14e\">750</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _e2\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">36<span class=\"_ _13\"/></span> <span class=\"_ _ed\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,75%</span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,05<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _1fc\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _dc\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _fe\"> </span><span class=\"lsfa ws149\">Mar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>Annuel <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,23<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,<span class=\"_ _13\"/>04<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _1bc\"> </span>1 <span class=\"_ _33\"> </span>1 <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _49\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _7c\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,60%<span class=\"_ _13\"/></span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.737<span class=\"ls1 ws0\"> </span>2.762<span class=\"ls1 ws0\"> </span>(a) converti en taux flottant et en EUR<span class=\"_ _1\"/> via un swap de taux d'int\u00e9r\u00eat et de devise.(b) pour les emprunts \u00e0 taux var<span class=\"_ _1\"/>iable, le taux d'int\u00e9r\u00eat est celui de la derni\u00e8re f<span class=\"_ _1\"/>ixation de prix au 31 d\u00e9cembre 2021Annexe 19.<span class=\"_ _1\"/>2. De<span class=\"_ _1\"/>ttes \u00e0 cour<span class=\"_ _1\"/>t terme po<span class=\"_ _1\"/>rtant int<span class=\"_ _1\"/>\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"fc14 ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant dans l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _144\"> </span>0 <span class=\"_ _f1\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1fd\"> </span>1 <span class=\"_ _102\"> </span>1 </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span>0 <span class=\"_ _b6\"> </span><span class=\"lsff ws148\">10</span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _103\"> </span>0 </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _1fe\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _8e\"> </span><span class=\"ls10f ws16c\">477</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _135\"> </span>1 <span class=\"_ _f8\"> </span>0 </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>Une obligation de 100 <span class=\"_ _1\"/>millions d'euros arrive<span class=\"_ _1\"/>ra \u00e0 \u00e9ch\u00e9ance en ma<span class=\"_ _1\"/>i 2023 et a \u00e9t\u00e9 <span class=\"_ _1\"/>transf\u00e9r\u00e9e des dettes no<span class=\"_ _1\"/>n courantes aux <span class=\"ws113\">dett<span class=\"_ _1\"/>es courantes portant </span>int\u00e9r\u00ea<span class=\"_ _1\"/>t.<span class=\"ls1 ws0\"> </span>L'autre dette non <span class=\"_ _1\"/>subordonn\u00e9e repr\u00e9sentait le mon<span class=\"_ _1\"/>tant utilis\u00e9 et en <span class=\"_ _1\"/>cours de 477 million<span class=\"_ _1\"/>s d'euros du programme Comm<span class=\"_ _1\"/>ercial Pap<span class=\"lse7 ws131\">er.<span class=\"ls1 ws0\"> </span></span>Le tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessous d<span class=\"_ _1\"/>\u00e9taille la<span class=\"_ _7\"/> partie \u00e0 cou<span class=\"_ _1\"/>rt term<span class=\"_ _1\"/>e des emp<span class=\"_ _1\"/>runts <span class=\"_ _1\"/>non<span class=\"ls1 ws0\">-<span class=\"lsd1 ws119\">subordonn\u00e9s \u00e9ch\u00e9ant d<span class=\"ws114\">ans l\u2019ann\u00e9e</span></span><span class=\"ff54\">\u202f</span>: </span></span></span>Les dettes \u00e0<span class=\"_ _1\"/> court terme<span class=\"_ _1\"/> portant in<span class=\"_ _1\"/>t\u00e9r\u00eats se pr\u00e9sen<span class=\"_ _1\"/>tent comme sui<span class=\"_ _1\"/>t au 31 d\u00e9c<span class=\"_ _1\"/>embre 2022<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">: </span> </span>Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Date Paiement Taux d'int\u00e9r\u00eat Taux <span class=\"_ _13\"/><span class=\"ls1 ws0\">d'int\u00e9r\u00eat </span>comptable<span class=\"ls1 ws0\"> </span>Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>d'\u00e9ch\u00e9anc<span class=\"_ _13\"/>e d'int\u00e9r\u00eats /<span class=\"_ _1\"/> pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons EUR) EUR) Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats \u00e0<span class=\"_ _1\"/> plus d'un a<span class=\"_ _1\"/>n \u00e9ch\u00e9ant da<span class=\"_ _1\"/>ns l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _b3\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _13\"/></span> <span class=\"_ _6a\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,26%</span> <span class=\"_ _ba\"> </span><span class=\"ls100 ws14e\">2,<span class=\"_ _1\"/>29%<span class=\"ls1 ws0\"> </span></span>Autres emprunts<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _10f\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _2f\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _d4\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">28</span> <span class=\"_ _b3\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _47\"> </span><span class=\"ls111 ws14c\">3,04%<span class=\"_ _13\"/></span> <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">3,04%<span class=\"_ _13\"/></span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _81\"> </span>1 <span class=\"_ _10e\"> </span>1 <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _9a\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _de\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _18\"> </span><span class=\"ls111 ws14c\">0,60%</span> Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Emprunt<span class=\"_ _13\"/>s non <span class=\"ls101 ws14f\">subordonn\u00e9s (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes)<span class=\"ls1 ws0\"> </span></span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>Jan &amp; <span class=\"ls1 ws0\">fev </span>EUR <span class=\"_ _189\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _f9\"> </span><span class=\"ls10f ws16c\">477</span> Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"ls1 ws0\"> </span>Au d\u00e9part<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _62\"> </span><span class=\"lsff ws148\">1.5<span class=\"_ _13\"/>5%</span>-<span class=\"lsff ws148\">1.<span class=\"_ _13\"/>97<span class=\"_ _13\"/>%</span> <span class=\"_ _9\"> </span><span class=\"lsff ws148\">1.55%</span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1.97<span class=\"_ _13\"/>%</span> </span>2023<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>Les dettes co<span class=\"_ _1\"/>urantes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat au 31 d\u00e9cembre 2<span class=\"_ _1\"/>021 se r\u00e9sumen<span class=\"_ _1\"/>t comme suit :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon d'int\u00e9r\u00eats /<span class=\"_ _1\"/> Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat comptable<span class=\"ls1 ws0\"> </span>Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>Date d'\u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons EUR) EUR) Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats \u00e0<span class=\"_ _1\"/> plus d'un a<span class=\"_ _1\"/>n \u00e9ch\u00e9ant <span class=\"ls114 ws149\">dans l'ann\u00e9<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span></span>Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18d\"> </span>1 <span class=\"_ _3c\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _fe\"> </span><span class=\"ls11c ws16b\">Dec<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _4a\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _18\"> </span><span class=\"ls111 ws14c\">0,60%</span> Emprunt<span class=\"_ _13\"/>s non subord<span class=\"_ _13\"/>onn\u00e9s (oblig<span class=\"_ _13\"/>ations, note<span class=\"_ _13\"/>s)<span class=\"ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _e2\"> </span><span class=\"ls10e ws165\">Au d\u00e9<span class=\"_ _13\"/>part<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span><span class=\"ls111 ws14c\">0,60%<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _7b\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls111 ws14c\">0,61<span class=\"_ _13\"/>%</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,61%</span> Autres emprunts<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18d\"> </span>1 <span class=\"_ _3c\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _7b\"> </span>Annuel <span class=\"_ _18\"> </span><span class=\"lsfe ws14d\">0,00%</span> <span class=\"_ _ed\"> </span><span class=\"lsfe ws14d\">0,00%</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>Annexe 19.<span class=\"_ _1\"/>3. Info<span class=\"_ _1\"/>rmatio<span class=\"_ _1\"/>ns concer<span class=\"_ _1\"/>nant les<span class=\"_ _1\"/> activit\u00e9s<span class=\"_ _1\"/> de financ<span class=\"_ _1\"/>ement r<span class=\"_ _1\"/>elativ<span class=\"_ _1\"/>es aux d<span class=\"_ _1\"/>ettes portant i<span class=\"_ _1\"/>nt\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"fc14 ls1 ws0\"> </span>Flux de Emission de <span class=\"_ _13\"/>flux tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie Variati<span class=\"_ _13\"/>ons non<span class=\"ws0\">-</span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>de tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie<span class=\"ls1 ws0\"> </span>rembour<span class=\"ls1 ws0\">-</span>cash<span class=\"ls1 ws0\"> </span>sement<span class=\"_ _13\"/>s (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Long <span class=\"ls10e ws162\">term<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span></span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _4f\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _56\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"lsfc ws14a\">97<span class=\"_ _9b\"> </span><span class=\"ls100 ws14e\">2.239</span></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _30\"> </span>0 <span class=\"_ _66\"> </span>-<span class=\"_ _13\"/>1<span class=\"_ _a9\"> </span>0 <span class=\"_ _75\"> </span><span class=\"lsfe ws14d\">400</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span>0 <span class=\"_ _33\"> </span><span class=\"lsfc ws14a\">65</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _38\"> </span>-<span class=\"ls100 ws14e\">28<span class=\"_ _3b\"> </span>37</span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span>3 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _200\"> </span>-2<span class=\"_ _10e\"> </span>1 </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant <span class=\"ls1 ws14c\">dans l'ann\u00e9e<span class=\"ws0\"> </span></span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Placemen<span class=\"_ _1\"/>ts dans des \u00e9<span class=\"_ _1\"/>tablisseme<span class=\"_ _1\"/>nts de cr<span class=\"_ _1\"/>\u00e9dit d\u00e9ten<span class=\"_ _1\"/>us 1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _fc\"> </span>1 jusqu'\u00e0 leur \u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _1\"/> dettes coura<span class=\"_ _1\"/>ntes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _38\"> </span>0 <span class=\"_ _6c\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _38\"> </span></span>0 <span class=\"_ _a2\"> </span>0 </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"lsff ws148\">19<span class=\"_ _10f\"> </span><span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span></span> <span class=\"_ _38\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _48\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _74\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _77\"> </span>-<span class=\"lsff ws148\">100<span class=\"_ _30\"> </span></span>0 <span class=\"_ _10f\"> </span><span class=\"ls10f ws16c\">477</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _1fe\"> </span>1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _fa\"> </span>-1<span class=\"_ _a9\"> </span>0 <span class=\"_ _a9\"> </span>0 </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement \u00e0 l'e<span class=\"_ _1\"/>xclusion d<span class=\"_ _1\"/>es 2.992<span class=\"ls1 ws0\"> </span>543<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">270</span> 1 3.265<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tions lo<span class=\"_ _1\"/>catives \u00e0 co<span class=\"_ _1\"/>urt et lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _c3\"> </span><span class=\"ls100 ws14e\">273</span> <span class=\"_ _3b\"> </span>0 <span class=\"_ _38\"> </span>-<span class=\"ls116 ws167\">89</span> <span class=\"_ _6c\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">272</span> </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement y com<span class=\"_ _1\"/>pris les 3.265<span class=\"ls1 ws0\"> </span>543<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">359</span> 88<span class=\"ls1 ws0\"> </span>3.536<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Flux de Emission de <span class=\"_ _13\"/>flux tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie Variati<span class=\"_ _13\"/>ons non<span class=\"ws0\">-</span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>de tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie<span class=\"ls1 ws0\"> </span>rembour<span class=\"ls1 ws0\">-</span>cash<span class=\"ls1 ws0\"> </span>sement<span class=\"_ _13\"/>s (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2020<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>Long terme<span class=\"ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _51\"> </span><span class=\"lsfe ws14d\">2.104<span class=\"_ _13\"/></span> <span class=\"_ _3e\"> </span><span class=\"ls100 ws14e\">730</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _56\"> </span>-<span class=\"lsfc ws14a\">498<span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">2.337</span></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _30\"> </span>0 <span class=\"_ _66\"> </span>-<span class=\"_ _13\"/>1<span class=\"_ _a9\"> </span>0 <span class=\"_ _38\"> </span><span class=\"lsfe ws14d\">401</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _1fe\"> </span>1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _fa\"> </span>-1<span class=\"_ _a9\"> </span>0 <span class=\"_ _a9\"> </span>0 </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span>4 <span class=\"_ _a2\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _a2\"> </span>0 <span class=\"_ _66\"> </span>-1<span class=\"_ _10e\"> </span>3 </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant dans l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _56\"> </span>-<span class=\"ls100 ws14e\">500<span class=\"_ _77\"> </span>500</span> <span class=\"_ _75\"> </span>0 </span>Placemen<span class=\"_ _1\"/>ts dans des \u00e9<span class=\"_ _1\"/>tablisseme<span class=\"_ _1\"/>nts de cr<span class=\"_ _1\"/>\u00e9dit d\u00e9ten<span class=\"_ _1\"/>us 1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _fc\"> </span>1 jusqu'\u00e0 leur <span class=\"ls1 ws0\">\u00e9ch\u00e9ance </span>Autres<span class=\"_ _1\"/> dettes coura<span class=\"_ _1\"/>ntes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _201\"> </span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _38\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _29\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _e1\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _38\"> </span></span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _202\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _200\"> </span>0 <span class=\"_ _3d\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _200\"> </span></span>0 <span class=\"_ _fc\"> </span>1 </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de <span class=\"ls1 ws14c\">financement \u00e0 l'ex<span class=\"_ _13\"/>clusion des </span>2.673<span class=\"ls1 ws0\"> </span>980<span class=\"ls1 ws0\"> </span>-<span class=\"lsfc ws14a\">663</span> 1 2.992<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tions lo<span class=\"_ _1\"/>catives \u00e0 co<span class=\"_ _1\"/>urt et lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _ad\"> </span><span class=\"ls100 ws14e\">284</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"ls110 ws16e\">79</span> <span class=\"_ _6c\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">273</span> </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement y com<span class=\"_ _1\"/>pris les 2.957<span class=\"ls1 ws0\"> </span>980<span class=\"ls1 ws0\"> </span>-<span class=\"ls10f ws16c\">742</span> 69<span class=\"ls1 ws0\"> </span>3.265<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Les <span class=\"ws114\">variations non mon\u00e9taires en <span class=\"_ _1\"/>2022 concernent le transfert d'une obliga<span class=\"_ _1\"/>tion de 100 millions d'euros vers les dettes \u00e0<span class=\"_ _1\"/> court te<span class=\"lscf ws113\">rme et la </span></span>r\u00e9\u00e9valuation \u00e0 la ju<span class=\"_ _1\"/>ste valeur du d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 li\u00e9, mais s\u00e9par\u00e9, \u00e0 l<span class=\"_ _1\"/>a dette \u00e0 long <span class=\"_ _1\"/>terme exprim\u00e9e en <span class=\"_ _1\"/>JPY, son contrat<span class=\"ls1 ws0\"> <span class=\"lsf7 ws152\">h\u00f4t<span class=\"_ _13\"/>e<span class=\"_ _13\"/>.</span> </span>Les mouvements de<span class=\"_ _1\"/> flux de tr\u00e9sor<span class=\"_ _1\"/>erie relatifs aux autres p<span class=\"_ _1\"/>r\u00eats \u00e0 court et \u00e0 long<span class=\"_ _1\"/> terme en 2022 con<span class=\"_ _1\"/>cernent la par<span class=\"_ _1\"/>tie \u00e0 court e<span class=\"lsd5 ws129\">t \u00e0 lo<span class=\"_ _13\"/>ng te<span class=\"_ _13\"/>r<span class=\"_ _13\"/>me d<span class=\"_ _13\"/>e </span>l'arrangement de finan<span class=\"_ _1\"/>cement d'actifs (montant nominal<span class=\"_ _1\"/> de 65 milli<span class=\"_ _1\"/>ons d'euros) pr\u00e9vu dans<span class=\"_ _1\"/> le cadre du part<span class=\"lsd1 ws114\">enariat av<span class=\"_ _1\"/>ec HCL Technologies (voir </span>note 19.1).<span class=\"ls1 ws0\"> </span>Les changements non mon\u00e9taires <span class=\"_ _1\"/>en 2021 concernent le transfe<span class=\"_ _1\"/>rt d'une obligation de 500 millions d'euros, rembou<span class=\"_ _1\"/>rs\u00e9e par antic<span class=\"lsd2 ws117\">ipation<span class=\"_ _1\"/> en </span>d\u00e9cembr<span class=\"_ _1\"/>e 2021 (v<span class=\"_ _1\"/>oir not<span class=\"_ _1\"/>e 19.1),<span class=\"_ _1\"/> vers le<span class=\"_ _1\"/>s dettes <span class=\"_ _1\"/>\u00e0 court <span class=\"_ _1\"/>terme et<span class=\"_ _1\"/> la r<span class=\"_ _1\"/>\u00e9\u00e9v<span class=\"lscf ws110\">aluation \u00e0 la jus<span class=\"_ _1\"/>te valeur du d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 li\u00e9, mais s\u00e9pa<span class=\"_ _1\"/>r\u00e9, \u00e0 la dette \u00e0 </span>long terme exprim\u00e9e en JP<span class=\"_ _1\"/>Y, son contrat h\u00f4te.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-132-4": {
   "value": "Annex<span class=\"_ _7\"/>e 19<span class=\"ls1 ws0\"> <span class=\"lsf6\">: Dettes portant int\u00e9r\u00eats</span> </span>Annexe 19.<span class=\"_ _1\"/>1. Dett<span class=\"_ _1\"/>es \u00e0 lon<span class=\"_ _1\"/>g terme p<span class=\"_ _1\"/>ortant<span class=\"_ _1\"/> int\u00e9r\u00eats<span class=\"ff51 ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe 2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _1f7\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _1cc\"> </span><span class=\"ls100 ws14e\">2.239</span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1f6\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _1f9\"> </span><span class=\"lsfe ws14d\">400</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _142\"> </span>0 <span class=\"_ _84\"> </span><span class=\"ls100 ws14e\">37</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.737<span class=\"ls1 ws0\"> </span>2.676<span class=\"ls1 ws0\"> </span>Le 22 d\u00e9cembre 2021, l<span class=\"_ _1\"/>e Groupe <span class=\"_ _1\"/>a rembours\u00e9, par anticipa<span class=\"_ _1\"/>tion et sans p\u00e9nalit\u00e9, un <span class=\"_ _1\"/>emprunt obligataire de 500<span class=\"_ _1\"/> millions EUR ven<span class=\"lsd1 ws114\">a<span class=\"_ _1\"/>nt \u00e0 \u00e9ch\u00e9ance le </span>22 mars 2022. Cet<span class=\"_ _1\"/> emprunt portait un <span class=\"_ _1\"/>coupon fixe annuel de<span class=\"_ _1\"/> 0,5 %. <span class=\"ls1 ws0\"> </span>Le 10 novembre 2021,<span class=\"_ _1\"/> le Groupe <span class=\"_ _1\"/>a \u00e9mis sa premi<span class=\"lsd1 ws114\">\u00e8re Obliga<span class=\"_ _1\"/>tion Verte de 750 millions EUR d\u00e9butant le<span class=\"_ _1\"/> 17 novembre 2021 et arrivant \u00e0<span class=\"_ _1\"/> \u00e9ch\u00e9ance le </span>17 novembre 2036<span class=\"_ _1\"/>. Cette obligation porte un <span class=\"_ _1\"/>coupon fixe annuel<span class=\"_ _1\"/> de 0,75 %. <span class=\"ls1 ws0\"> </span>En 2021, Proximu<span class=\"_ _1\"/>s a conclu un partenariat av<span class=\"_ _1\"/>ec HCL Technolo<span class=\"_ _1\"/>gies en vertu duquel ce<span class=\"_ _1\"/>tte<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">soci\u00e9t\u00e9 a<span class=\"_ _1\"/>ssure l<span class=\"_ _1\"/>'exploit<span class=\"_ _1\"/>ation et<span class=\"_ _1\"/> la maint<span class=\"_ _1\"/>enance <span class=\"_ _1\"/>de </span></span>l'infrastructure de cloud<span class=\"_ _1\"/> priv\u00e9 de Proximus. L<span class=\"_ _1\"/>es autres pr\u00eats sont con<span class=\"_ _1\"/>stitu\u00e9s de la partie <span class=\"_ _1\"/>\u00e0 long terme de l<span class=\"_ _1\"/>'arrangement de f<span class=\"lsd3 ws118\">ina<span class=\"_ _1\"/>ncement<span class=\"_ _1\"/> d'actifs<span class=\"_ _1\"/> </span>(montant nominal de 65 millions E<span class=\"_ _1\"/>UR re\u00e7u par Proximus en 20<span class=\"lscf ws110\">22. A<span class=\"_ _1\"/>u 31 d\u00e9cembre 20<span class=\"_ _1\"/>22, Proximus a <span class=\"_ _1\"/>d\u00e9j\u00e0 rembours\u00e9 ce pa<span class=\"_ _1\"/>ssif financier pour <span class=\"_ _1\"/>EUR </span>18 millions), pr\u00e9vu dans<span class=\"_ _1\"/> le partenariat, pour<span class=\"_ _1\"/> l'infrastructure qui reste <span class=\"_ _1\"/>dans les datacenters d<span class=\"_ _1\"/>e Proximus et sous son con<span class=\"_ _1\"/>tr\u00f4l<span class=\"lsd4 ws128\">e.<span class=\"ls1 ws0\"> </span></span>Toutes les dettes \u00e0 long<span class=\"_ _1\"/> terme sont non ga<span class=\"_ _1\"/>ranties. Au cours d<span class=\"_ _1\"/>es ann\u00e9es 2022 e<span class=\"_ _1\"/>t 2021, il n\u2019y a auc<span class=\"_ _1\"/>un d\u00e9faut ou d\u00e9faillanc<span class=\"_ _1\"/>e con<span class=\"lsd4 ws94\">cer<span class=\"_ _13\"/>nan<span class=\"_ _13\"/>t les d<span class=\"_ _13\"/>ette<span class=\"_ _13\"/>s. <span class=\"ls1 ws0\"> </span></span>Pour les deux ann\u00e9<span class=\"_ _1\"/>es pr\u00e9sent\u00e9es, un swap <span class=\"_ _1\"/>de taux d\u2019int\u00e9r\u00eat et <span class=\"_ _1\"/>de devises (IRCS) a <span class=\"_ _1\"/>\u00e9t\u00e9 utilis\u00e9 afin de g\u00e9<span class=\"_ _1\"/>rer les risques de t<span class=\"_ _1\"/>aux de change et<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats sur l\u2019emprunt non su<span class=\"_ _1\"/>bordonn\u00e9 libell\u00e9 en JPY. C<span class=\"_ _1\"/>e swap a permis au<span class=\"_ _1\"/> Groupe de t<span class=\"_ _1\"/>ransformer, sur des \u00e9l\u00e9m<span class=\"_ _1\"/>ents totalement couverts \u00e9conomiquement, un <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat fixe en un<span class=\"_ _1\"/> taux d\u2019int\u00e9r\u00eat flo<span class=\"_ _1\"/>ttant et convertissant ain<span class=\"lsd3 ws118\">s<span class=\"_ _1\"/>i le sold<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>dette en<span class=\"_ _1\"/> JPY en <span class=\"_ _1\"/>une det<span class=\"_ _1\"/>te \u00e0 taux<span class=\"_ _1\"/> fixe en<span class=\"_ _1\"/> EUR </span>(cf. annexe 32.1).<span class=\"ls1 ws0\"> </span>Les emprunts non <span class=\"_ _1\"/>subordonn\u00e9s exprim\u00e9s <span class=\"_ _1\"/>en EUR et JPY son<span class=\"_ _1\"/>t \u00e9mis par Proximus<span class=\"_ _1\"/> SA. La valeur nomin<span class=\"_ _1\"/>ale de ces det<span class=\"_ _1\"/>tes est totalemen<span class=\"lsdd ws11b\">t </span>rembou<span class=\"_ _1\"/>rsable \u00e0<span class=\"_ _1\"/> leur \u00e9ch\u00e9a<span class=\"_ _1\"/>nce. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le groupe a utilis\u00e9 d<span class=\"_ _1\"/>es swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat pour att\u00e9nuer le<span class=\"_ _1\"/> risque de variation de<span class=\"_ _1\"/>s taux d'int\u00e9r\u00eat entre la da<span class=\"_ _1\"/>te de mise en plac<span class=\"_ _1\"/>e de la <span class=\"lsd4 ws128\">couver<span class=\"_ _13\"/>tur<span class=\"_ _13\"/>e </span>et la date d'\u00e9mission d<span class=\"_ _1\"/>es dettes \u00e0 l<span class=\"_ _1\"/>ong terme \u00e0 taux fixe<span class=\"_ _1\"/>. Dans les tableaux c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessous,<span class=\"_ _1\"/> les tau<span class=\"_ _1\"/>x d'int\u00e9r<span class=\"_ _1\"/>\u00eat effect<span class=\"_ _1\"/>ifs des d<span class=\"_ _1\"/>ettes con<span class=\"_ _1\"/>cern\u00e9e<span class=\"_ _1\"/>s par ces<span class=\"_ _1\"/> </span></span>couvertu<span class=\"_ _1\"/>res <span class=\"lsd1 ws11a\">int\u00e8grent<span class=\"ls1 ws0\"> </span></span><span class=\"ws118\">les<span class=\"_ _1\"/> effets d<span class=\"_ _1\"/>e ces co<span class=\"_ _1\"/>uvertur<span class=\"_ _1\"/>es \u00e0 leu<span class=\"_ _1\"/>r \u00e9ch\u00e9an<span class=\"_ _1\"/>ce.   <span class=\"ls1 ws0\"> </span></span>Les dettes \u00e0 long terme portant int\u00e9r\u00eats se pr\u00e9sentent co<span class=\"_ _13\"/>mme suit au 31 d\u00e9cembre 2022<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">: </span> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Date Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>d'int\u00e9r\u00eats /<span class=\"_ _1\"/> comptable<span class=\"ls1 ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>d'\u00e9ch\u00e9anc<span class=\"_ _13\"/>e pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons (b)<span class=\"ls1 ws0\"> </span>EUR) EUR) Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Empr<span class=\"_ _1\"/>unts \u00e0 taux f<span class=\"_ _1\"/>lottant<span class=\"ls1 ws0\"> </span>JPY (a<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> <span class=\"_ _c3\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span></span>Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _36\"> </span><span class=\"ls11c ws16b\">De<span class=\"_ _13\"/>c</span>-<span class=\"ls100 ws14e\">26<span class=\"_ _13\"/></span> <span class=\"_ _9d\"> </span><span class=\"ls10f ws16c\">Semestriel</span> <span class=\"_ _67\"> </span><span class=\"ls100 ws14e\">2,34%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,34%<span class=\"_ _13\"/></span> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _d0\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d4\"> </span>M<span class=\"ls114 ws164\">ar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"lsff ws148\">3,19<span class=\"_ _13\"/>%</span> <span class=\"_ _a1\"> </span><span class=\"ls100 ws14e\">3,22%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsfc ws14a\">599</span> <span class=\"_ _64\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span>A<span class=\"ls124 ws189\">vr</span>-<span class=\"ls100 ws14e\">24</span> <span class=\"_ _fe\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,38%</span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws14c\">2,46%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsfc ws14a\">498</span> <span class=\"_ _77\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span>O<span class=\"ls101 ws16f\">ct</span>-<span class=\"ls100 ws14e\">25</span> <span class=\"_ _e2\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _7b\"> </span><span class=\"ls116 ws167\">1,88%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,05%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _74\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">40</span> <span class=\"_ _e2\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"lsff ws148\">1,50<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,52<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span><span class=\"lsfe ws14d\">Sep</span>-<span class=\"ls100 ws14e\">31</span> <span class=\"_ _e2\"> </span>Annue<span class=\"_ _13\"/>l <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,75<span class=\"_ _13\"/>%</span> <span class=\"_ _d9\"> </span><span class=\"lsff ws148\">1,78%<span class=\"_ _13\"/></span> EUR <span class=\"_ _189\"> </span><span class=\"ls100 ws14e\">732</span> <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">750</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _36\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">36<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">0,75%<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,05<span class=\"_ _13\"/>%</span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _b4\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _cb\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _bf\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfa ws149\">Mar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,23<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,04%</span> Autres emprunts<span class=\"ls1 ws0\"> </span>EUR <span class=\"_ _116\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _32\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _2f\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _36\"> </span><span class=\"ls111 ws14c\">N<span class=\"_ _13\"/>ov</span>-<span class=\"ls100 ws14e\">28</span> <span class=\"_ _112\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _47\"> </span><span class=\"ls111 ws14c\">3,04%</span> <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">3<span class=\"_ _13\"/>,04%</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.676<span class=\"ls1 ws0\"> </span>2.698<span class=\"ls1 ws0\"> </span>(a) converti en t<span class=\"_ _13\"/>aux flott<span class=\"_ _13\"/>ant et en EUR<span class=\"_ _13\"/> via un swap de ta<span class=\"_ _13\"/>ux d'int\u00e9r\u00eat et<span class=\"_ _13\"/> de devise.(b) pour les emp<span class=\"_ _13\"/>runts \u00e0 t<span class=\"_ _13\"/>aux variable, l<span class=\"_ _13\"/>e taux d'int<span class=\"_ _13\"/>\u00e9r\u00eat est celu<span class=\"_ _13\"/>i de la derni\u00e8re fixa<span class=\"_ _13\"/>tion de prix au 31 d\u00e9c<span class=\"_ _13\"/>embre 20<span class=\"_ _13\"/>22Les dettes n<span class=\"_ _1\"/>on courantes p<span class=\"_ _1\"/>ortant int\u00e9<span class=\"_ _1\"/>r\u00eat au 31 d<span class=\"_ _1\"/>\u00e9cembre 2021 se<span class=\"_ _1\"/> r\u00e9sument com<span class=\"_ _1\"/>me suit :<span class=\"ls1 ws0\"> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>Date d'\u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>d'int\u00e9r\u00eats /<span class=\"_ _1\"/> comptable<span class=\"ls1 ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons (b)<span class=\"ls1 ws0\"> </span>EUR) EUR) Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Empr<span class=\"_ _1\"/>unts \u00e0 taux f<span class=\"_ _1\"/>lottant<span class=\"ls1 ws0\"> </span>JPY (a<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> <span class=\"_ _189\"> </span></span>11<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _43\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span></span>Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls11c ws16b\">Dec<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">26</span> <span class=\"_ _7a\"> </span><span class=\"ls10f ws16c\">Semest<span class=\"_ _13\"/>riel</span> <span class=\"_ _b3\"> </span>-</span><span class=\"ws14c\">0<span class=\"_ _13\"/>,72%<span class=\"_ _7c\"> </span><span class=\"ls1 ws0\">-</span>0,72<span class=\"_ _13\"/>%</span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"lsfa ws149\">Co\u00fbt<span class=\"_ _13\"/> <span class=\"ls10e ws162\">amo<span class=\"_ _13\"/>rti</span></span> <span class=\"_ _fe\"> </span><span class=\"lsfa ws149\">Ma<span class=\"_ _13\"/>r</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"lsff ws148\">3,19<span class=\"_ _13\"/>%</span> <span class=\"_ _a1\"> </span><span class=\"ls100 ws14e\">3,22%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _94\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span>C<span class=\"_ _1\"/>o\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _bf\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,26%</span> <span class=\"_ _9f\"> </span><span class=\"ls100 ws14e\">2,29<span class=\"_ _13\"/>%</span> </span>EUR <span class=\"_ _2e\"> </span><span class=\"lsfc ws14a\">599</span> <span class=\"_ _d6\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls10e ws162\">Avr</span>-<span class=\"ls100 ws14e\">24</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,38%</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws14c\">2,46%<span class=\"_ _13\"/></span> EUR <span class=\"_ _1fb\"> </span><span class=\"lsfc ws14a\">497</span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">25</span> <span class=\"_ _7c\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _bf\"> </span><span class=\"ls116 ws167\">1,88%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,05%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _6a\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls10f ws16c\">40</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"lsff ws148\">1,50<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,52<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _94\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span>C<span class=\"_ _1\"/>o\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _6a\"> </span><span class=\"lsfe ws14d\">Sep</span>-<span class=\"ls100 ws14e\">31</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _9f\"> </span></span><span class=\"lsff\">1,7<span class=\"_ _13\"/>5%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _d9\"> </span></span>1,78%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>EUR <span class=\"_ _1fb\"> </span><span class=\"ls100 ws14e\">730</span> <span class=\"_ _39\"> </span><span class=\"ls100 ws14e\">750</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _e2\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">36<span class=\"_ _13\"/></span> <span class=\"_ _ed\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,75%</span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,05<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _1fc\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _dc\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _fe\"> </span><span class=\"lsfa ws149\">Mar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>Annuel <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,23<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,<span class=\"_ _13\"/>04<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _1bc\"> </span>1 <span class=\"_ _33\"> </span>1 <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _49\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _7c\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,60%<span class=\"_ _13\"/></span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.737<span class=\"ls1 ws0\"> </span>2.762<span class=\"ls1 ws0\"> </span>(a) converti en taux flottant et en EUR<span class=\"_ _1\"/> via un swap de taux d'int\u00e9r\u00eat et de devise.(b) pour les emprunts \u00e0 taux var<span class=\"_ _1\"/>iable, le taux d'int\u00e9r\u00eat est celui de la derni\u00e8re f<span class=\"_ _1\"/>ixation de prix au 31 d\u00e9cembre 2021Annexe 19.<span class=\"_ _1\"/>2. De<span class=\"_ _1\"/>ttes \u00e0 cour<span class=\"_ _1\"/>t terme po<span class=\"_ _1\"/>rtant int<span class=\"_ _1\"/>\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"fc14 ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant dans l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _144\"> </span>0 <span class=\"_ _f1\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1fd\"> </span>1 <span class=\"_ _102\"> </span>1 </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span>0 <span class=\"_ _b6\"> </span><span class=\"lsff ws148\">10</span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _103\"> </span>0 </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _1fe\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _8e\"> </span><span class=\"ls10f ws16c\">477</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _135\"> </span>1 <span class=\"_ _f8\"> </span>0 </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>Une obligation de 100 <span class=\"_ _1\"/>millions d'euros arrive<span class=\"_ _1\"/>ra \u00e0 \u00e9ch\u00e9ance en ma<span class=\"_ _1\"/>i 2023 et a \u00e9t\u00e9 <span class=\"_ _1\"/>transf\u00e9r\u00e9e des dettes no<span class=\"_ _1\"/>n courantes aux <span class=\"ws113\">dett<span class=\"_ _1\"/>es courantes portant </span>int\u00e9r\u00ea<span class=\"_ _1\"/>t.<span class=\"ls1 ws0\"> </span>L'autre dette non <span class=\"_ _1\"/>subordonn\u00e9e repr\u00e9sentait le mon<span class=\"_ _1\"/>tant utilis\u00e9 et en <span class=\"_ _1\"/>cours de 477 million<span class=\"_ _1\"/>s d'euros du programme Comm<span class=\"_ _1\"/>ercial Pap<span class=\"lse7 ws131\">er.<span class=\"ls1 ws0\"> </span></span>Le tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessous d<span class=\"_ _1\"/>\u00e9taille la<span class=\"_ _7\"/> partie \u00e0 cou<span class=\"_ _1\"/>rt term<span class=\"_ _1\"/>e des emp<span class=\"_ _1\"/>runts <span class=\"_ _1\"/>non<span class=\"ls1 ws0\">-<span class=\"lsd1 ws119\">subordonn\u00e9s \u00e9ch\u00e9ant d<span class=\"ws114\">ans l\u2019ann\u00e9e</span></span><span class=\"ff54\">\u202f</span>: </span></span></span>Les dettes \u00e0<span class=\"_ _1\"/> court terme<span class=\"_ _1\"/> portant in<span class=\"_ _1\"/>t\u00e9r\u00eats se pr\u00e9sen<span class=\"_ _1\"/>tent comme sui<span class=\"_ _1\"/>t au 31 d\u00e9c<span class=\"_ _1\"/>embre 2022<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">: </span> </span>Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Date Paiement Taux d'int\u00e9r\u00eat Taux <span class=\"_ _13\"/><span class=\"ls1 ws0\">d'int\u00e9r\u00eat </span>comptable<span class=\"ls1 ws0\"> </span>Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>d'\u00e9ch\u00e9anc<span class=\"_ _13\"/>e d'int\u00e9r\u00eats /<span class=\"_ _1\"/> pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons EUR) EUR) Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats \u00e0<span class=\"_ _1\"/> plus d'un a<span class=\"_ _1\"/>n \u00e9ch\u00e9ant da<span class=\"_ _1\"/>ns l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _b3\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _13\"/></span> <span class=\"_ _6a\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,26%</span> <span class=\"_ _ba\"> </span><span class=\"ls100 ws14e\">2,<span class=\"_ _1\"/>29%<span class=\"ls1 ws0\"> </span></span>Autres emprunts<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _10f\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _2f\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _d4\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">28</span> <span class=\"_ _b3\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _47\"> </span><span class=\"ls111 ws14c\">3,04%<span class=\"_ _13\"/></span> <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">3,04%<span class=\"_ _13\"/></span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _81\"> </span>1 <span class=\"_ _10e\"> </span>1 <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _9a\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _de\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _18\"> </span><span class=\"ls111 ws14c\">0,60%</span> Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Emprunt<span class=\"_ _13\"/>s non <span class=\"ls101 ws14f\">subordonn\u00e9s (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes)<span class=\"ls1 ws0\"> </span></span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>Jan &amp; <span class=\"ls1 ws0\">fev </span>EUR <span class=\"_ _189\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _f9\"> </span><span class=\"ls10f ws16c\">477</span> Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"ls1 ws0\"> </span>Au d\u00e9part<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _62\"> </span><span class=\"lsff ws148\">1.5<span class=\"_ _13\"/>5%</span>-<span class=\"lsff ws148\">1.<span class=\"_ _13\"/>97<span class=\"_ _13\"/>%</span> <span class=\"_ _9\"> </span><span class=\"lsff ws148\">1.55%</span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1.97<span class=\"_ _13\"/>%</span> </span>2023<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>Les dettes co<span class=\"_ _1\"/>urantes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat au 31 d\u00e9cembre 2<span class=\"_ _1\"/>021 se r\u00e9sumen<span class=\"_ _1\"/>t comme suit :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon d'int\u00e9r\u00eats /<span class=\"_ _1\"/> Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat comptable<span class=\"ls1 ws0\"> </span>Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>Date d'\u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons EUR) EUR) Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats \u00e0<span class=\"_ _1\"/> plus d'un a<span class=\"_ _1\"/>n \u00e9ch\u00e9ant <span class=\"ls114 ws149\">dans l'ann\u00e9<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span></span>Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18d\"> </span>1 <span class=\"_ _3c\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _fe\"> </span><span class=\"ls11c ws16b\">Dec<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _4a\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _18\"> </span><span class=\"ls111 ws14c\">0,60%</span> Emprunt<span class=\"_ _13\"/>s non subord<span class=\"_ _13\"/>onn\u00e9s (oblig<span class=\"_ _13\"/>ations, note<span class=\"_ _13\"/>s)<span class=\"ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _e2\"> </span><span class=\"ls10e ws165\">Au d\u00e9<span class=\"_ _13\"/>part<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span><span class=\"ls111 ws14c\">0,60%<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _7b\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls111 ws14c\">0,61<span class=\"_ _13\"/>%</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,61%</span> Autres emprunts<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18d\"> </span>1 <span class=\"_ _3c\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _7b\"> </span>Annuel <span class=\"_ _18\"> </span><span class=\"lsfe ws14d\">0,00%</span> <span class=\"_ _ed\"> </span><span class=\"lsfe ws14d\">0,00%</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>Annexe 19.<span class=\"_ _1\"/>3. Info<span class=\"_ _1\"/>rmatio<span class=\"_ _1\"/>ns concer<span class=\"_ _1\"/>nant les<span class=\"_ _1\"/> activit\u00e9s<span class=\"_ _1\"/> de financ<span class=\"_ _1\"/>ement r<span class=\"_ _1\"/>elativ<span class=\"_ _1\"/>es aux d<span class=\"_ _1\"/>ettes portant i<span class=\"_ _1\"/>nt\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"fc14 ls1 ws0\"> </span>Flux de Emission de <span class=\"_ _13\"/>flux tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie Variati<span class=\"_ _13\"/>ons non<span class=\"ws0\">-</span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>de tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie<span class=\"ls1 ws0\"> </span>rembour<span class=\"ls1 ws0\">-</span>cash<span class=\"ls1 ws0\"> </span>sement<span class=\"_ _13\"/>s (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Long <span class=\"ls10e ws162\">term<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span></span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _4f\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _56\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"lsfc ws14a\">97<span class=\"_ _9b\"> </span><span class=\"ls100 ws14e\">2.239</span></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _30\"> </span>0 <span class=\"_ _66\"> </span>-<span class=\"_ _13\"/>1<span class=\"_ _a9\"> </span>0 <span class=\"_ _75\"> </span><span class=\"lsfe ws14d\">400</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span>0 <span class=\"_ _33\"> </span><span class=\"lsfc ws14a\">65</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _38\"> </span>-<span class=\"ls100 ws14e\">28<span class=\"_ _3b\"> </span>37</span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span>3 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _200\"> </span>-2<span class=\"_ _10e\"> </span>1 </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant <span class=\"ls1 ws14c\">dans l'ann\u00e9e<span class=\"ws0\"> </span></span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Placemen<span class=\"_ _1\"/>ts dans des \u00e9<span class=\"_ _1\"/>tablisseme<span class=\"_ _1\"/>nts de cr<span class=\"_ _1\"/>\u00e9dit d\u00e9ten<span class=\"_ _1\"/>us 1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _fc\"> </span>1 jusqu'\u00e0 leur \u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _1\"/> dettes coura<span class=\"_ _1\"/>ntes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _38\"> </span>0 <span class=\"_ _6c\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _38\"> </span></span>0 <span class=\"_ _a2\"> </span>0 </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"lsff ws148\">19<span class=\"_ _10f\"> </span><span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span></span> <span class=\"_ _38\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _48\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _74\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _77\"> </span>-<span class=\"lsff ws148\">100<span class=\"_ _30\"> </span></span>0 <span class=\"_ _10f\"> </span><span class=\"ls10f ws16c\">477</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _1fe\"> </span>1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _fa\"> </span>-1<span class=\"_ _a9\"> </span>0 <span class=\"_ _a9\"> </span>0 </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement \u00e0 l'e<span class=\"_ _1\"/>xclusion d<span class=\"_ _1\"/>es 2.992<span class=\"ls1 ws0\"> </span>543<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">270</span> 1 3.265<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tions lo<span class=\"_ _1\"/>catives \u00e0 co<span class=\"_ _1\"/>urt et lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _c3\"> </span><span class=\"ls100 ws14e\">273</span> <span class=\"_ _3b\"> </span>0 <span class=\"_ _38\"> </span>-<span class=\"ls116 ws167\">89</span> <span class=\"_ _6c\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">272</span> </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement y com<span class=\"_ _1\"/>pris les 3.265<span class=\"ls1 ws0\"> </span>543<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">359</span> 88<span class=\"ls1 ws0\"> </span>3.536<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Flux de Emission de <span class=\"_ _13\"/>flux tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie Variati<span class=\"_ _13\"/>ons non<span class=\"ws0\">-</span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>de tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie<span class=\"ls1 ws0\"> </span>rembour<span class=\"ls1 ws0\">-</span>cash<span class=\"ls1 ws0\"> </span>sement<span class=\"_ _13\"/>s (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2020<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>Long terme<span class=\"ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _51\"> </span><span class=\"lsfe ws14d\">2.104<span class=\"_ _13\"/></span> <span class=\"_ _3e\"> </span><span class=\"ls100 ws14e\">730</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _56\"> </span>-<span class=\"lsfc ws14a\">498<span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">2.337</span></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _30\"> </span>0 <span class=\"_ _66\"> </span>-<span class=\"_ _13\"/>1<span class=\"_ _a9\"> </span>0 <span class=\"_ _38\"> </span><span class=\"lsfe ws14d\">401</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _1fe\"> </span>1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _fa\"> </span>-1<span class=\"_ _a9\"> </span>0 <span class=\"_ _a9\"> </span>0 </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span>4 <span class=\"_ _a2\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _a2\"> </span>0 <span class=\"_ _66\"> </span>-1<span class=\"_ _10e\"> </span>3 </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant dans l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _56\"> </span>-<span class=\"ls100 ws14e\">500<span class=\"_ _77\"> </span>500</span> <span class=\"_ _75\"> </span>0 </span>Placemen<span class=\"_ _1\"/>ts dans des \u00e9<span class=\"_ _1\"/>tablisseme<span class=\"_ _1\"/>nts de cr<span class=\"_ _1\"/>\u00e9dit d\u00e9ten<span class=\"_ _1\"/>us 1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _fc\"> </span>1 jusqu'\u00e0 leur <span class=\"ls1 ws0\">\u00e9ch\u00e9ance </span>Autres<span class=\"_ _1\"/> dettes coura<span class=\"_ _1\"/>ntes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _201\"> </span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _38\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _29\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _e1\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _38\"> </span></span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _202\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _200\"> </span>0 <span class=\"_ _3d\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _200\"> </span></span>0 <span class=\"_ _fc\"> </span>1 </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de <span class=\"ls1 ws14c\">financement \u00e0 l'ex<span class=\"_ _13\"/>clusion des </span>2.673<span class=\"ls1 ws0\"> </span>980<span class=\"ls1 ws0\"> </span>-<span class=\"lsfc ws14a\">663</span> 1 2.992<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tions lo<span class=\"_ _1\"/>catives \u00e0 co<span class=\"_ _1\"/>urt et lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _ad\"> </span><span class=\"ls100 ws14e\">284</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"ls110 ws16e\">79</span> <span class=\"_ _6c\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">273</span> </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement y com<span class=\"_ _1\"/>pris les 2.957<span class=\"ls1 ws0\"> </span>980<span class=\"ls1 ws0\"> </span>-<span class=\"ls10f ws16c\">742</span> 69<span class=\"ls1 ws0\"> </span>3.265<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Les <span class=\"ws114\">variations non mon\u00e9taires en <span class=\"_ _1\"/>2022 concernent le transfert d'une obliga<span class=\"_ _1\"/>tion de 100 millions d'euros vers les dettes \u00e0<span class=\"_ _1\"/> court te<span class=\"lscf ws113\">rme et la </span></span>r\u00e9\u00e9valuation \u00e0 la ju<span class=\"_ _1\"/>ste valeur du d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 li\u00e9, mais s\u00e9par\u00e9, \u00e0 l<span class=\"_ _1\"/>a dette \u00e0 long <span class=\"_ _1\"/>terme exprim\u00e9e en <span class=\"_ _1\"/>JPY, son contrat<span class=\"ls1 ws0\"> <span class=\"lsf7 ws152\">h\u00f4t<span class=\"_ _13\"/>e<span class=\"_ _13\"/>.</span> </span>Les mouvements de<span class=\"_ _1\"/> flux de tr\u00e9sor<span class=\"_ _1\"/>erie relatifs aux autres p<span class=\"_ _1\"/>r\u00eats \u00e0 court et \u00e0 long<span class=\"_ _1\"/> terme en 2022 con<span class=\"_ _1\"/>cernent la par<span class=\"_ _1\"/>tie \u00e0 court e<span class=\"lsd5 ws129\">t \u00e0 lo<span class=\"_ _13\"/>ng te<span class=\"_ _13\"/>r<span class=\"_ _13\"/>me d<span class=\"_ _13\"/>e </span>l'arrangement de finan<span class=\"_ _1\"/>cement d'actifs (montant nominal<span class=\"_ _1\"/> de 65 milli<span class=\"_ _1\"/>ons d'euros) pr\u00e9vu dans<span class=\"_ _1\"/> le cadre du part<span class=\"lsd1 ws114\">enariat av<span class=\"_ _1\"/>ec HCL Technologies (voir </span>note 19.1).<span class=\"ls1 ws0\"> </span>Les changements non mon\u00e9taires <span class=\"_ _1\"/>en 2021 concernent le transfe<span class=\"_ _1\"/>rt d'une obligation de 500 millions d'euros, rembou<span class=\"_ _1\"/>rs\u00e9e par antic<span class=\"lsd2 ws117\">ipation<span class=\"_ _1\"/> en </span>d\u00e9cembr<span class=\"_ _1\"/>e 2021 (v<span class=\"_ _1\"/>oir not<span class=\"_ _1\"/>e 19.1),<span class=\"_ _1\"/> vers le<span class=\"_ _1\"/>s dettes <span class=\"_ _1\"/>\u00e0 court <span class=\"_ _1\"/>terme et<span class=\"_ _1\"/> la r<span class=\"_ _1\"/>\u00e9\u00e9v<span class=\"lscf ws110\">aluation \u00e0 la jus<span class=\"_ _1\"/>te valeur du d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 li\u00e9, mais s\u00e9pa<span class=\"_ _1\"/>r\u00e9, \u00e0 la dette \u00e0 </span>long terme exprim\u00e9e en JP<span class=\"_ _1\"/>Y, son contrat h\u00f4te.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-139-2": {
   "value": "Annexe 20. Provisions<span class=\"ls1 ws0\"> </span>Accidents de<span class=\"_ _1\"/> D\u00e9montage des (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Litiges Jours d<span class=\"_ _13\"/>e mal<span class=\"_ _13\"/>adie<span class=\"ls1 ws0\"> </span>Autres risques<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>trav<span class=\"_ _13\"/>ail<span class=\"ls1 ws0\"> </span>pyl\u00f4nes Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>28<span class=\"ls1 ws0\"> </span>23<span class=\"ls1 ws0\"> </span>16<span class=\"ls1 ws0\"> </span>45<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> </span>139<span class=\"ls1 ws0\"> </span>Dotations<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span>0 <span class=\"_ _3a\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _41\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>5 <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">25</span> </span>Utilisations  <span class=\"_ _100\"> </span>-3<span class=\"_ _111\"> </span>-2<span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _111\"> </span>-1<span class=\"_ _111\"> </span>-6 Reprises<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span>0 <span class=\"_ _cf\"> </span>-6 <span class=\"_ _3c\"> </span>-1<span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _111\"> </span>-7</span>Actuali<span class=\"_ _1\"/>sation<span class=\"ls1 ws0\"> <span class=\"_ _a7\"> </span>1 <span class=\"_ _187\"> </span>1 <span class=\"_ _1f4\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>2 </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>26<span class=\"ls1 ws0\"> </span>36<span class=\"ls1 ws0\"> </span>15<span class=\"ls1 ws0\"> </span>44<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Dotations<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _14b\"> </span>2 <span class=\"_ _e5\"> </span>5 <span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>9 <span class=\"_ _111\"> </span><span class=\"lsff ws148\">15</span> </span>Utilisations  <span class=\"_ _100\"> </span>-2<span class=\"_ _111\"> </span>-6 <span class=\"_ _cf\"> </span>0 <span class=\"_ _111\"> </span>-1<span class=\"_ _111\"> </span>-6 <span class=\"_ _66\"> </span>-<span class=\"lsff ws148\">16</span>Reprises<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span>0 <span class=\"_ _111\"> </span>-7<span class=\"_ _cc\"> </span>-1<span class=\"_ _111\"> </span>-4<span class=\"_ _cf\"> </span>-4<span class=\"_ _10e\"> </span>-<span class=\"lsff ws148\">17</span></span>Actuali<span class=\"_ _1\"/>sation<span class=\"ls1 ws0\"> <span class=\"_ _a7\"> </span>1 <span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _cf\"> </span>-2<span class=\"_ _e5\"> </span>0 </span>Transfe<span class=\"_ _13\"/>rt<span class=\"ls1 ws0\"> <span class=\"_ _203\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>3 <span class=\"_ _cc\"> </span>-3<span class=\"_ _e5\"> </span>0 </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>26<span class=\"ls1 ws0\"> </span>29<span class=\"ls1 ws0\"> </span>14<span class=\"ls1 ws0\"> </span>41<span class=\"ls1 ws0\"> </span>25<span class=\"ls1 ws0\"> </span>136<span class=\"ls1 ws0\"> </span>Les provisions pour l<span class=\"_ _1\"/>es accidents du trav<span class=\"_ _1\"/>ail sont li\u00e9es aux ind<span class=\"_ _1\"/>emnit\u00e9s que Proximus<span class=\"_ _1\"/> S.A. devrait verser aux memb<span class=\"_ _1\"/>res de son <span class=\"lsd9 ws130\">pe<span class=\"_ _1\"/>rsonn<span class=\"_ _1\"/>el ble<span class=\"_ _1\"/>ss\u00e9s (y </span>compris en raison d'un<span class=\"_ _1\"/>e maladie professionnelle) <span class=\"_ _1\"/>dans l'exercice de l<span class=\"_ _1\"/>eur fonction et sur le <span class=\"_ _1\"/>chemin du travail. Ju<span class=\"_ _1\"/>squ'au 31<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">d\u00e9<span class=\"lsce ws10f\">cembre 2002, en ve<span class=\"_ _1\"/>rtu </span></span></span>de la loi de 1967 <span class=\"_ _1\"/>sur la r<span class=\"ls1 ws0\">\u00e9</span>paration <span class=\"_ _1\"/>des accidents du travail<span class=\"_ _1\"/> (dans le secteur <span class=\"lsd3 ws118\">pu<span class=\"_ _1\"/>blic), l<span class=\"_ _1\"/>es indem<span class=\"_ _1\"/>nit\u00e9s \u00e9ta<span class=\"_ _1\"/>ient finan<span class=\"_ _1\"/>c\u00e9es e<span class=\"_ _1\"/>t vers\u00e9e<span class=\"_ _1\"/>s direct<span class=\"_ _1\"/>ement p<span class=\"_ _1\"/>ar le </span>Groupe. Bas\u00e9es su<span class=\"_ _1\"/>r des donn\u00e9es actuarielles <span class=\"_ _1\"/>comprenant des tables <span class=\"_ _1\"/>de mortalit\u00e9, des ra<span class=\"_ _1\"/>tios d'indemnisation, des taux d\u2019<span class=\"_ _1\"/>int\u00e9r\u00ea<span class=\"ws113\">t et d'autres facteurs </span>d\u00e9finis dans la loi de<span class=\"_ _1\"/> 1967, ces provisions (<span class=\"_ _1\"/>les annuit\u00e9s) sont cal<span class=\"_ _1\"/>cul\u00e9es avec l'aide d'un<span class=\"_ _1\"/> assureur professionnel. <span class=\"_ _1\"/>En tenant compte de la<span class=\"_ _1\"/> table de mortalit\u00e9, il est pr\u00e9vu qu<span class=\"_ _1\"/>e la plupart de c<span class=\"_ _1\"/>es co\u00fbts seront <span class=\"_ _1\"/>encourus jusqu\u2019en 2062.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u00c0 partir du 1er<span class=\"ff51 ls1 ws0\"> </span>janvie<span class=\"_ _1\"/>r 2003, tandis que le<span class=\"_ _1\"/>s collaborateurs co<span class=\"lsd2 ws0\">ntra<span class=\"_ _1\"/>ctuel<span class=\"_ _1\"/>s sont <span class=\"_ _1\"/>soumis \u00e0 l<span class=\"_ _1\"/>a loi d<span class=\"_ _7\"/>e 1971 (se<span class=\"_ _1\"/>cteur p<span class=\"_ _1\"/>riv\u00e9), les<span class=\"_ _1\"/> collab<span class=\"_ _1\"/>orateu<span class=\"_ _1\"/>rs sta<span class=\"_ _1\"/>tutaire<span class=\"_ _1\"/>s </span>restent so<span class=\"_ _1\"/>umis \u00e0 l<span class=\"_ _1\"/>a loi d<span class=\"_ _1\"/>e 1967<span class=\"_ _1\"/> (secteur pu<span class=\"_ _7\"/>blic), Depuis l<span class=\"_ _7\"/>e 1er<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">janvier 2003, le G<span class=\"_ _1\"/>roupe est couvert par d<span class=\"_ _1\"/>es polices d'assurances pou<span class=\"_ _1\"/>r les accidents du </span>travail du person<span class=\"ws110\">nel statutaire et c<span class=\"_ _1\"/>ontractuel et n'indemniser<span class=\"_ _1\"/>a d\u00e8s lors plus dir<span class=\"_ _1\"/>ectement les membres <span class=\"_ _1\"/>de son personnel.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>La provision pour l<span class=\"_ _1\"/>es litiges repr\u00e9sente la m<span class=\"_ _1\"/>eilleure estimation par la <span class=\"_ _1\"/>direction des pertes<span class=\"_ _1\"/> probables dues \u00e0 des<span class=\"_ _1\"/> litiges en <span class=\"lsd5 ws129\">cour<span class=\"_ _13\"/>s<span class=\"_ _13\"/> dan<span class=\"_ _13\"/>s le<span class=\"_ _13\"/>sque<span class=\"_ _13\"/>ls<span class=\"_ _13\"/> l<span class=\"_ _13\"/>e </span>Group<span class=\"_ _13\"/><span class=\"lscf ws110\">e fait l'obj<span class=\"_ _1\"/>et d'un litige judiciaire o<span class=\"_ _1\"/>u d'une action en jus<span class=\"_ _1\"/>tice introduite par un tiers<span class=\"_ _1\"/>. La p\u00e9riode pr\u00e9vue po<span class=\"_ _1\"/>ur les d\u00e9caissements y aff<span class=\"_ _1\"/>\u00e9rents d\u00e9pend </span>de l'\u00e9volution et de l<span class=\"_ _1\"/>a dur\u00e9e des pro<span class=\"_ _1\"/>c\u00e9dures judiciaires sous<span class=\"ls1 ws0\">-<span class=\"lsd2\">jac<span class=\"_ _1\"/>entes.<span class=\"_ _1\"/> Les aug<span class=\"_ _1\"/>menta<span class=\"_ _1\"/>tions de<span class=\"_ _1\"/>s prov<span class=\"_ _1\"/>isions<span class=\"_ _1\"/> p<span class=\"lsd3 ws118\">our litig<span class=\"_ _1\"/>es de 202<span class=\"_ _1\"/>1 conc<span class=\"_ _1\"/>ernent<span class=\"_ _1\"/> </span></span></span>essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> les litig<span class=\"_ _1\"/>es avec d<span class=\"_ _1\"/>es fo<span class=\"_ _1\"/>urnisseur<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>Les provisions pour jou<span class=\"_ _1\"/>rs de maladie co<span class=\"_ _1\"/>rrespondent \u00e0 la meill<span class=\"_ _1\"/>eure estimation par la d<span class=\"_ _1\"/>irection des charges prob<span class=\"_ _1\"/>ables relatives<span class=\"ls1 ws0\"> </span>\u00e0 l'attribut<span class=\"_ _1\"/>ion par le Groupe \u00e0 ses collabo<span class=\"_ _1\"/>rateurs statutaires de jou<span class=\"_ _1\"/>rs de cong\u00e9 de maladi<span class=\"_ _1\"/>e cumul\u00e9s non p<span class=\"_ _1\"/>ris. <span class=\"ls1 ws0\"> </span>Les prov<span class=\"_ _1\"/>isions p<span class=\"_ _1\"/>our le d<span class=\"_ _1\"/>\u00e9mant\u00e8le<span class=\"_ _1\"/>ment des<span class=\"_ _1\"/> pyl\u00f4ne<span class=\"_ _1\"/>s comprenn<span class=\"_ _1\"/>ent e<span class=\"_ _1\"/>ssentiell<span class=\"_ _1\"/>ement l<span class=\"_ _1\"/>es risque<span class=\"_ _1\"/>s encour<span class=\"_ _1\"/>us en mat<span class=\"_ _1\"/>i\u00e8re de d<span class=\"_ _1\"/>\u00e9pense<span class=\"_ _1\"/>s pr\u00e9v<span class=\"lscf ws110\">ue<span class=\"_ _1\"/>s pour le </span>d\u00e9mant\u00e8l<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>et la remi<span class=\"_ _1\"/>se en <span class=\"_ _1\"/>\u00e9tat des <span class=\"_ _1\"/>sites su<span class=\"_ _1\"/>r lesquel<span class=\"_ _1\"/>s les an<span class=\"_ _1\"/>tennes <span class=\"_ _1\"/>sont local<span class=\"_ _1\"/>is\u00e9es. L<span class=\"_ _1\"/>a plupa<span class=\"_ _1\"/>rt de ce<span class=\"_ _1\"/>s charge<span class=\"_ _1\"/>s devra<span class=\"_ _1\"/>ient \u00eatr<span class=\"_ _1\"/>e pay\u00e9e<span class=\"_ _1\"/>s pendant<span class=\"_ _1\"/> la p\u00e9riod<span class=\"_ _1\"/>e de 202<span class=\"_ _1\"/>3 \u00e0 2050<span class=\"_ _7\"/>. Les prov<span class=\"_ _1\"/>isions p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s frais d<span class=\"_ _1\"/>e rem<span class=\"_ _1\"/>ise en \u00e9<span class=\"_ _1\"/>tat son<span class=\"_ _1\"/>t estim<span class=\"_ _1\"/>\u00e9es aux<span class=\"_ _1\"/> co\u00fbts<span class=\"_ _1\"/> actuel<span class=\"_ _1\"/>s et ac<span class=\"_ _1\"/>tualis\u00e9<span class=\"_ _1\"/>es \u00e0 un <span class=\"_ _1\"/>t<span class=\"lscf ws113\">aux de 3,5 % </span>d\u00e9termin\u00e9 en fonction de la<span class=\"ls1 ws0\"> <span class=\"lsd2\">da<span class=\"_ _1\"/>te a<span class=\"_ _1\"/>ttendue d\u2019<span class=\"_ _1\"/>extin<span class=\"_ _1\"/>ction de<span class=\"_ _1\"/> l\u2019oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>. <span class=\"ls1\"> </span></span></span>Les provisions pour autres risques <span class=\"_ _1\"/>et charges comprennent essentiellement le<span class=\"_ _1\"/>s risques environnementaux et autres.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-139-3": {
   "value": "Annexe 20. Provisions<span class=\"ls1 ws0\"> </span>Accidents de<span class=\"_ _1\"/> D\u00e9montage des (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Litiges Jours d<span class=\"_ _13\"/>e mal<span class=\"_ _13\"/>adie<span class=\"ls1 ws0\"> </span>Autres risques<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>trav<span class=\"_ _13\"/>ail<span class=\"ls1 ws0\"> </span>pyl\u00f4nes Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>28<span class=\"ls1 ws0\"> </span>23<span class=\"ls1 ws0\"> </span>16<span class=\"ls1 ws0\"> </span>45<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> </span>139<span class=\"ls1 ws0\"> </span>Dotations<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span>0 <span class=\"_ _3a\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _41\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>5 <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">25</span> </span>Utilisations  <span class=\"_ _100\"> </span>-3<span class=\"_ _111\"> </span>-2<span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _111\"> </span>-1<span class=\"_ _111\"> </span>-6 Reprises<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span>0 <span class=\"_ _cf\"> </span>-6 <span class=\"_ _3c\"> </span>-1<span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _111\"> </span>-7</span>Actuali<span class=\"_ _1\"/>sation<span class=\"ls1 ws0\"> <span class=\"_ _a7\"> </span>1 <span class=\"_ _187\"> </span>1 <span class=\"_ _1f4\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>2 </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>26<span class=\"ls1 ws0\"> </span>36<span class=\"ls1 ws0\"> </span>15<span class=\"ls1 ws0\"> </span>44<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Dotations<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _14b\"> </span>2 <span class=\"_ _e5\"> </span>5 <span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>9 <span class=\"_ _111\"> </span><span class=\"lsff ws148\">15</span> </span>Utilisations  <span class=\"_ _100\"> </span>-2<span class=\"_ _111\"> </span>-6 <span class=\"_ _cf\"> </span>0 <span class=\"_ _111\"> </span>-1<span class=\"_ _111\"> </span>-6 <span class=\"_ _66\"> </span>-<span class=\"lsff ws148\">16</span>Reprises<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span>0 <span class=\"_ _111\"> </span>-7<span class=\"_ _cc\"> </span>-1<span class=\"_ _111\"> </span>-4<span class=\"_ _cf\"> </span>-4<span class=\"_ _10e\"> </span>-<span class=\"lsff ws148\">17</span></span>Actuali<span class=\"_ _1\"/>sation<span class=\"ls1 ws0\"> <span class=\"_ _a7\"> </span>1 <span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _cf\"> </span>-2<span class=\"_ _e5\"> </span>0 </span>Transfe<span class=\"_ _13\"/>rt<span class=\"ls1 ws0\"> <span class=\"_ _203\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>3 <span class=\"_ _cc\"> </span>-3<span class=\"_ _e5\"> </span>0 </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>26<span class=\"ls1 ws0\"> </span>29<span class=\"ls1 ws0\"> </span>14<span class=\"ls1 ws0\"> </span>41<span class=\"ls1 ws0\"> </span>25<span class=\"ls1 ws0\"> </span>136<span class=\"ls1 ws0\"> </span>Les provisions pour l<span class=\"_ _1\"/>es accidents du trav<span class=\"_ _1\"/>ail sont li\u00e9es aux ind<span class=\"_ _1\"/>emnit\u00e9s que Proximus<span class=\"_ _1\"/> S.A. devrait verser aux memb<span class=\"_ _1\"/>res de son <span class=\"lsd9 ws130\">pe<span class=\"_ _1\"/>rsonn<span class=\"_ _1\"/>el ble<span class=\"_ _1\"/>ss\u00e9s (y </span>compris en raison d'un<span class=\"_ _1\"/>e maladie professionnelle) <span class=\"_ _1\"/>dans l'exercice de l<span class=\"_ _1\"/>eur fonction et sur le <span class=\"_ _1\"/>chemin du travail. Ju<span class=\"_ _1\"/>squ'au 31<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">d\u00e9<span class=\"lsce ws10f\">cembre 2002, en ve<span class=\"_ _1\"/>rtu </span></span></span>de la loi de 1967 <span class=\"_ _1\"/>sur la r<span class=\"ls1 ws0\">\u00e9</span>paration <span class=\"_ _1\"/>des accidents du travail<span class=\"_ _1\"/> (dans le secteur <span class=\"lsd3 ws118\">pu<span class=\"_ _1\"/>blic), l<span class=\"_ _1\"/>es indem<span class=\"_ _1\"/>nit\u00e9s \u00e9ta<span class=\"_ _1\"/>ient finan<span class=\"_ _1\"/>c\u00e9es e<span class=\"_ _1\"/>t vers\u00e9e<span class=\"_ _1\"/>s direct<span class=\"_ _1\"/>ement p<span class=\"_ _1\"/>ar le </span>Groupe. Bas\u00e9es su<span class=\"_ _1\"/>r des donn\u00e9es actuarielles <span class=\"_ _1\"/>comprenant des tables <span class=\"_ _1\"/>de mortalit\u00e9, des ra<span class=\"_ _1\"/>tios d'indemnisation, des taux d\u2019<span class=\"_ _1\"/>int\u00e9r\u00ea<span class=\"ws113\">t et d'autres facteurs </span>d\u00e9finis dans la loi de<span class=\"_ _1\"/> 1967, ces provisions (<span class=\"_ _1\"/>les annuit\u00e9s) sont cal<span class=\"_ _1\"/>cul\u00e9es avec l'aide d'un<span class=\"_ _1\"/> assureur professionnel. <span class=\"_ _1\"/>En tenant compte de la<span class=\"_ _1\"/> table de mortalit\u00e9, il est pr\u00e9vu qu<span class=\"_ _1\"/>e la plupart de c<span class=\"_ _1\"/>es co\u00fbts seront <span class=\"_ _1\"/>encourus jusqu\u2019en 2062.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u00c0 partir du 1er<span class=\"ff51 ls1 ws0\"> </span>janvie<span class=\"_ _1\"/>r 2003, tandis que le<span class=\"_ _1\"/>s collaborateurs co<span class=\"lsd2 ws0\">ntra<span class=\"_ _1\"/>ctuel<span class=\"_ _1\"/>s sont <span class=\"_ _1\"/>soumis \u00e0 l<span class=\"_ _1\"/>a loi d<span class=\"_ _7\"/>e 1971 (se<span class=\"_ _1\"/>cteur p<span class=\"_ _1\"/>riv\u00e9), les<span class=\"_ _1\"/> collab<span class=\"_ _1\"/>orateu<span class=\"_ _1\"/>rs sta<span class=\"_ _1\"/>tutaire<span class=\"_ _1\"/>s </span>restent so<span class=\"_ _1\"/>umis \u00e0 l<span class=\"_ _1\"/>a loi d<span class=\"_ _1\"/>e 1967<span class=\"_ _1\"/> (secteur pu<span class=\"_ _7\"/>blic), Depuis l<span class=\"_ _7\"/>e 1er<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">janvier 2003, le G<span class=\"_ _1\"/>roupe est couvert par d<span class=\"_ _1\"/>es polices d'assurances pou<span class=\"_ _1\"/>r les accidents du </span>travail du person<span class=\"ws110\">nel statutaire et c<span class=\"_ _1\"/>ontractuel et n'indemniser<span class=\"_ _1\"/>a d\u00e8s lors plus dir<span class=\"_ _1\"/>ectement les membres <span class=\"_ _1\"/>de son personnel.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>La provision pour l<span class=\"_ _1\"/>es litiges repr\u00e9sente la m<span class=\"_ _1\"/>eilleure estimation par la <span class=\"_ _1\"/>direction des pertes<span class=\"_ _1\"/> probables dues \u00e0 des<span class=\"_ _1\"/> litiges en <span class=\"lsd5 ws129\">cour<span class=\"_ _13\"/>s<span class=\"_ _13\"/> dan<span class=\"_ _13\"/>s le<span class=\"_ _13\"/>sque<span class=\"_ _13\"/>ls<span class=\"_ _13\"/> l<span class=\"_ _13\"/>e </span>Group<span class=\"_ _13\"/><span class=\"lscf ws110\">e fait l'obj<span class=\"_ _1\"/>et d'un litige judiciaire o<span class=\"_ _1\"/>u d'une action en jus<span class=\"_ _1\"/>tice introduite par un tiers<span class=\"_ _1\"/>. La p\u00e9riode pr\u00e9vue po<span class=\"_ _1\"/>ur les d\u00e9caissements y aff<span class=\"_ _1\"/>\u00e9rents d\u00e9pend </span>de l'\u00e9volution et de l<span class=\"_ _1\"/>a dur\u00e9e des pro<span class=\"_ _1\"/>c\u00e9dures judiciaires sous<span class=\"ls1 ws0\">-<span class=\"lsd2\">jac<span class=\"_ _1\"/>entes.<span class=\"_ _1\"/> Les aug<span class=\"_ _1\"/>menta<span class=\"_ _1\"/>tions de<span class=\"_ _1\"/>s prov<span class=\"_ _1\"/>isions<span class=\"_ _1\"/> p<span class=\"lsd3 ws118\">our litig<span class=\"_ _1\"/>es de 202<span class=\"_ _1\"/>1 conc<span class=\"_ _1\"/>ernent<span class=\"_ _1\"/> </span></span></span>essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> les litig<span class=\"_ _1\"/>es avec d<span class=\"_ _1\"/>es fo<span class=\"_ _1\"/>urnisseur<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>Les provisions pour jou<span class=\"_ _1\"/>rs de maladie co<span class=\"_ _1\"/>rrespondent \u00e0 la meill<span class=\"_ _1\"/>eure estimation par la d<span class=\"_ _1\"/>irection des charges prob<span class=\"_ _1\"/>ables relatives<span class=\"ls1 ws0\"> </span>\u00e0 l'attribut<span class=\"_ _1\"/>ion par le Groupe \u00e0 ses collabo<span class=\"_ _1\"/>rateurs statutaires de jou<span class=\"_ _1\"/>rs de cong\u00e9 de maladi<span class=\"_ _1\"/>e cumul\u00e9s non p<span class=\"_ _1\"/>ris. <span class=\"ls1 ws0\"> </span>Les prov<span class=\"_ _1\"/>isions p<span class=\"_ _1\"/>our le d<span class=\"_ _1\"/>\u00e9mant\u00e8le<span class=\"_ _1\"/>ment des<span class=\"_ _1\"/> pyl\u00f4ne<span class=\"_ _1\"/>s comprenn<span class=\"_ _1\"/>ent e<span class=\"_ _1\"/>ssentiell<span class=\"_ _1\"/>ement l<span class=\"_ _1\"/>es risque<span class=\"_ _1\"/>s encour<span class=\"_ _1\"/>us en mat<span class=\"_ _1\"/>i\u00e8re de d<span class=\"_ _1\"/>\u00e9pense<span class=\"_ _1\"/>s pr\u00e9v<span class=\"lscf ws110\">ue<span class=\"_ _1\"/>s pour le </span>d\u00e9mant\u00e8l<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>et la remi<span class=\"_ _1\"/>se en <span class=\"_ _1\"/>\u00e9tat des <span class=\"_ _1\"/>sites su<span class=\"_ _1\"/>r lesquel<span class=\"_ _1\"/>s les an<span class=\"_ _1\"/>tennes <span class=\"_ _1\"/>sont local<span class=\"_ _1\"/>is\u00e9es. L<span class=\"_ _1\"/>a plupa<span class=\"_ _1\"/>rt de ce<span class=\"_ _1\"/>s charge<span class=\"_ _1\"/>s devra<span class=\"_ _1\"/>ient \u00eatr<span class=\"_ _1\"/>e pay\u00e9e<span class=\"_ _1\"/>s pendant<span class=\"_ _1\"/> la p\u00e9riod<span class=\"_ _1\"/>e de 202<span class=\"_ _1\"/>3 \u00e0 2050<span class=\"_ _7\"/>. Les prov<span class=\"_ _1\"/>isions p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s frais d<span class=\"_ _1\"/>e rem<span class=\"_ _1\"/>ise en \u00e9<span class=\"_ _1\"/>tat son<span class=\"_ _1\"/>t estim<span class=\"_ _1\"/>\u00e9es aux<span class=\"_ _1\"/> co\u00fbts<span class=\"_ _1\"/> actuel<span class=\"_ _1\"/>s et ac<span class=\"_ _1\"/>tualis\u00e9<span class=\"_ _1\"/>es \u00e0 un <span class=\"_ _1\"/>t<span class=\"lscf ws113\">aux de 3,5 % </span>d\u00e9termin\u00e9 en fonction de la<span class=\"ls1 ws0\"> <span class=\"lsd2\">da<span class=\"_ _1\"/>te a<span class=\"_ _1\"/>ttendue d\u2019<span class=\"_ _1\"/>extin<span class=\"_ _1\"/>ction de<span class=\"_ _1\"/> l\u2019oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>. <span class=\"ls1\"> </span></span></span>Les provisions pour autres risques <span class=\"_ _1\"/>et charges comprennent essentiellement le<span class=\"_ _1\"/>s risques environnementaux et autres.<span class=\"ls1 ws0\"> </span>Annexe 34. Droits, obligations et passif<span class=\"_ _1\"/>s \u00e9ventuels<span class=\"ls1\"> </span>Plaint<span class=\"_ _13\"/>es, proc\u00e9dures<span class=\"_ _13\"/> judicia<span class=\"_ _13\"/>ires et fis<span class=\"_ _13\"/>cales<span class=\"ls1 ws0\"> </span>Nos r\u00e8<span class=\"_ _13\"/><span class=\"lscf ws110\">glements et proc\u00e9du<span class=\"_ _1\"/>res sont \u00e9tablis en vue de garantir la confo<span class=\"_ _1\"/>rmit\u00e9 avec les lois applicables, les obligations en mati\u00e8re de<span class=\"ls1 ws0\"> </span>comptabilit\u00e9 et de<span class=\"_ _1\"/> </span>rapportage, les r\u00e8glem<span class=\"_ _1\"/>entations et prescrits fiscaux,<span class=\"_ _1\"/> y compris ceux i<span class=\"_ _1\"/>mpos\u00e9s par les pays <span class=\"_ _1\"/>\u00e9trangers, l\u2019UE ainsi<span class=\"ls1 ws0\"> </span>qu\u2019avec l<span class=\"_ _1\"/>es lois sociales. <span class=\"fc17 ls1 ws0\"> </span>La complexit\u00e9 d<span class=\"_ _1\"/>e l\u2019environnement juridiqu<span class=\"_ _1\"/>e et r\u00e9gulatoire<span class=\"_ _1\"/> dans lequel nous<span class=\"_ _1\"/> op\u00e9rons ainsi<span class=\"_ _1\"/> que les co\u00fbt<span class=\"_ _1\"/>s de conformit\u00e9 augm<span class=\"_ _1\"/>ente<span class=\"lse6 ws18e\">nt t<span class=\"_ _13\"/>ou<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>es<span class=\"_ _13\"/> d<span class=\"_ _13\"/>eu<span class=\"_ _13\"/>x e<span class=\"_ _13\"/>n </span>raison de l\u2019augmentat<span class=\"_ _1\"/>ion des obligations. D<span class=\"_ _1\"/>e plus, des lois \u00e9trang\u00e8<span class=\"_ _1\"/>res et supranat<span class=\"lsd2 ws125\">iona<span class=\"_ _1\"/>les so<span class=\"_ _1\"/>nt parf<span class=\"_ _1\"/>ois en<span class=\"_ _1\"/> conflit av<span class=\"_ _7\"/>ec les lois n<span class=\"_ _7\"/>ationales.<span class=\"_ _1\"/> Le d\u00e9fau<span class=\"_ _7\"/>t de </span>conformit\u00e9 \u00e0 ces m<span class=\"_ _1\"/>ultiples lois, obligations <span class=\"_ _1\"/>r\u00e9gulatoires et r\u00e8glemen<span class=\"_ _1\"/>tations de m\u00eame que<span class=\"_ _1\"/> les modifica<span class=\"_ _1\"/>tions de celles<span class=\"ls1 ws0\">-</span>ci ou <span class=\"_ _1\"/>de la mani\u00e8re do<span class=\"_ _1\"/>nt elles sont int<span class=\"_ _1\"/>erpr\u00e9t\u00e9<span class=\"_ _1\"/>es ou<span class=\"_ _1\"/> mises <span class=\"_ _1\"/>en \u0153uv<span class=\"_ _1\"/>re, <span class=\"lsd5 ws94\">peut </span><span class=\"ws121\">ent<span class=\"_ _1\"/>ra\u00eener<span class=\"ls1 ws0\"> <span class=\"_ _7\"/><span class=\"lscf ws191\">des cons\u00e9quenc<span class=\"_ _1\"/>es dommageables<span class=\"_ _1\"/> en termes de<span class=\"_ _1\"/> r\u00e9putation, <span class=\"_ _1\"/>responsabilit\u00e9, amendes <span class=\"_ _1\"/>et p\u00e9nalit\u00e9s,<span class=\"_ _1\"/> </span></span></span>augmentation de la cha<span class=\"_ _1\"/>rge fiscale ou encore du<span class=\"_ _1\"/> co\u00fbt de mise <span class=\"_ _1\"/>en conformit\u00e9 r\u00e9gulatoir<span class=\"_ _1\"/>e et partant, influencer les <span class=\"_ _1\"/>\u00e9tats financ<span class=\"lsdd ws11b\">iers.<span class=\"ls1 ws0\"> </span></span>Le secteu<span class=\"_ _1\"/>r des t\u00e9<span class=\"lscf ws113\">l\u00e9comm<span class=\"_ _1\"/>unications et les services aux entreprises li\u00e9s se cara<span class=\"_ _1\"/>ct\u00e9risent par l\u2019existence d\u2019un nombre import<span class=\"_ _1\"/>ant de brevets et ma<span class=\"lsd5 ws94\">rque<span class=\"_ _13\"/>s. </span></span>Les litiges po<span class=\"_ _1\"/>rtant sur des all\u00e9ga<span class=\"_ _1\"/>tions de violations<span class=\"_ _1\"/> de brevets et <span class=\"_ _1\"/>autres propri\u00e9t\u00e9s int<span class=\"_ _1\"/>ellectuelles sont fr\u00e9quen<span class=\"_ _1\"/>ts. Etant donn\u00e9 q<span class=\"_ _1\"/>ue le nomb<span class=\"_ _1\"/>re d\u2019entrants sur le ma<span class=\"_ _1\"/>rch\u00e9 augmente et que l<span class=\"_ _1\"/>e chevauchement des<span class=\"_ _1\"/> fonctions des produits <span class=\"_ _1\"/>s\u2019amplifie, la possibilit\u00e9 de <span class=\"_ _1\"/>plainte co<span class=\"ws194\">ntre Proximus pour </span>violation<span class=\"_ _1\"/> de pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 in<span class=\"_ _1\"/>tellectu<span class=\"_ _1\"/>elle aug<span class=\"_ _1\"/>mente.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus est actuellement <span class=\"_ _1\"/>impliqu\u00e9e dans dif<span class=\"lsd3 ws195\">f\u00e9rent<span class=\"_ _1\"/>es proc<span class=\"_ _1\"/>\u00e9dures ju<span class=\"_ _1\"/>diciaires <span class=\"_ _1\"/>et admini<span class=\"_ _1\"/>stratives, y<span class=\"_ _7\"/> compris cell<span class=\"_ _1\"/>es pour le<span class=\"_ _1\"/>squelles d<span class=\"_ _1\"/>es prov<span class=\"_ _1\"/>isions on<span class=\"_ _1\"/>t </span>\u00e9t\u00e9 cons<span class=\"_ _1\"/>titu\u00e9es <span class=\"_ _1\"/>et cell<span class=\"_ _1\"/>es d\u00e9cri<span class=\"_ _1\"/>tes ci<span class=\"ls1 ws0\">-<span class=\"lscf ws197\">de<span class=\"_ _1\"/>ssous, pour lesquelles de<span class=\"_ _1\"/>s provisions n\u2019ont pa<span class=\"_ _1\"/>s \u00e9t\u00e9 constitu\u00e9e<span class=\"_ _1\"/>s ou pour une par<span class=\"_ _1\"/>tie limit\u00e9e, et c<span class=\"_ _1\"/>e dans les </span></span>diff\u00e9<span class=\"lsd3 ws118\">r<span class=\"_ _13\"/>ents <span class=\"_ _1\"/>pays o\u00f9 el<span class=\"_ _1\"/>le exe<span class=\"_ _1\"/>rce ses <span class=\"_ _1\"/>activit\u00e9<span class=\"_ _1\"/>s. Ces p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent <span class=\"_ _1\"/>\u00e9galement<span class=\"_ _1\"/> les <span class=\"_ _1\"/>recours in<span class=\"_ _1\"/>tent\u00e9s d<span class=\"_ _1\"/>evant l\u2019I<span class=\"_ _1\"/>nstitut<span class=\"_ _1\"/> belge d<span class=\"_ _1\"/>e<span class=\"lscf ws110\">s Services post<span class=\"_ _1\"/>aux </span></span>et des T\u00e9l\u00e9commun<span class=\"_ _1\"/>ications (\"IBP<span class=\"_ _1\"/>T\") et les <span class=\"_ _1\"/>recours intent\u00e9s contr<span class=\"_ _1\"/>e des d\u00e9cision<span class=\"_ _1\"/>s de l\u2019IBPT d\u2019u<span class=\"_ _1\"/>ne part ainsi<span class=\"_ _1\"/> que l<span class=\"lsd3 ws199\">es p<span class=\"_ _1\"/>roc\u00e9du<span class=\"_ _1\"/>res \u00e0 l\u2019en<span class=\"_ _7\"/>contre des </span>administrations fiscales.<span class=\"ls1 ws0\"> </span>Dossiers li\u00e9s \u00e0 l\u2019acc\u00e8<span class=\"_ _1\"/>s \u00e0 la large ba<span class=\"_ _1\"/>nde /diffusion<span class=\"ls1 ws0\"> </span>Du 12 au<span class=\"_ _1\"/> 14 octobre 2010,<span class=\"_ _1\"/> la dir<span class=\"_ _1\"/>ection belge g\u00e9n<span class=\"_ _1\"/>\u00e9rale de la<span class=\"_ _1\"/> concurrence a p<span class=\"_ _1\"/>roc\u00e9d\u00e9 \u00e0 une<span class=\"_ _1\"/> perquisition dan<span class=\"_ _1\"/>s les bureaux<span class=\"_ _1\"/> de Prox<span class=\"lsd1 ws19a\">imus \u00e0<span class=\"_ _1\"/> Bruxelles. </span>Cette enqu\u00eate conce<span class=\"_ _1\"/>rne des accus<span class=\"_ _1\"/>ations de Mobistar e<span class=\"_ _1\"/>t KPN \u00e0 propo<span class=\"_ _1\"/>s des services DSL de<span class=\"_ _1\"/> gros dans l<span class=\"_ _1\"/>esquels Proximus au<span class=\"_ _1\"/>rait conduit des p<span class=\"_ _1\"/>ratiques d\u2019obstruction. Cette mesure e<span class=\"_ _1\"/>st sans pr\u00e9judice du r\u00e9sulta<span class=\"_ _1\"/>t final \u00e0 l\u2019issue de l\u2019enqu\u00eate compl\u00e8t<span class=\"_ _1\"/>e. A la suite de cette perquis<span class=\"lsd1 ws18e\">ition, la dire<span class=\"_ _1\"/>ction g\u00e9n\u00e9rale </span>de la co<span class=\"_ _1\"/>ncurrence<span class=\"_ _1\"/> devra <span class=\"_ _1\"/>examin<span class=\"_ _1\"/>er tous l<span class=\"_ _1\"/>es \u00e9l\u00e9m<span class=\"_ _1\"/>ents p<span class=\"_ _1\"/>ertinents<span class=\"_ _1\"/> de l\u2019a<span class=\"_ _1\"/>ffaire. En<span class=\"_ _1\"/> d\u00e9fin<span class=\"_ _1\"/>itive, il<span class=\"_ _1\"/> reviendra<span class=\"_ _1\"/> \u00e0 l\u2019<span class=\"_ _1\"/>Auditorat d<span class=\"_ _1\"/>e propo<span class=\"_ _1\"/>ser une d<span class=\"_ _7\"/>\u00e9cision en vu<span class=\"_ _1\"/>e de son adop<span class=\"_ _1\"/>tion par le C<span class=\"_ _1\"/>onseil d<span class=\"_ _1\"/>e la Co<span class=\"_ _1\"/>ncurrence. <span class=\"_ _1\"/>Tout au lon<span class=\"_ _1\"/>g de cett<span class=\"_ _1\"/>e proc\u00e9du<span class=\"_ _1\"/>re, Pro<span class=\"_ _1\"/>ximus se<span class=\"_ _1\"/>ra en mes<span class=\"_ _1\"/>ure de fa<span class=\"_ _1\"/>ire entend<span class=\"_ _1\"/>re son<span class=\"ls1 ws0\"> </span>poin<span class=\"_ _1\"/>t de vu<span class=\"_ _1\"/>e. (Cette proc\u00e9dure peut dure<span class=\"_ _1\"/>r plusieurs ann\u00e9es).<span class=\"ls1 ws0\"> </span>Au cours de la p<span class=\"_ _1\"/>erquisition d\u2019octobre 2010,<span class=\"_ _1\"/> un grand nombre de<span class=\"_ _1\"/> documents ont \u00e9t\u00e9 <span class=\"_ _1\"/>saisis (documents <span class=\"_ _1\"/>\u00e9lectroniques comme la <span class=\"_ _1\"/>cop<span class=\"lsd4 ws19b\">ie c<span class=\"_ _13\"/>ompl\u00e8<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e \u00ab </span>mail box \u00bb et d\u2019ar<span class=\"_ _1\"/>chives et autres fi<span class=\"_ _1\"/>chiers). Proximus et l\u2019Auditeur ont<span class=\"_ _1\"/> \u00e9chang\u00e9 largem<span class=\"_ _1\"/>ent leurs points de vue <span class=\"_ _1\"/>sur la fa\u00e7on de traite<span class=\"_ _1\"/>r les donn\u00e9es saisies. Proximus souhaitait a<span class=\"_ _1\"/>ssurer que le \u00ab l<span class=\"_ _1\"/>egal privilege \u00bb (L<span class=\"_ _1\"/>PP) des avocats et<span class=\"_ _1\"/> la confidentialit\u00e9 des<span class=\"_ _1\"/> avis des j<span class=\"_ _1\"/>uristes d\u2019entrep<span class=\"lsd2 ws0\">rise so<span class=\"_ _1\"/>ient garan<span class=\"_ _1\"/>tis. De plu<span class=\"_ _1\"/>s, </span>Proximus cherchait \u00e0<span class=\"_ _1\"/> \u00e9viter que l<span class=\"_ _1\"/>es autorit\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd3 ws195\">de co<span class=\"_ _1\"/>ncurren<span class=\"_ _1\"/>ce acc\u00e8d<span class=\"_ _1\"/>ent \u00e0<span class=\"_ _1\"/> des do<span class=\"_ _1\"/>nn\u00e9es sen<span class=\"_ _7\"/>s<span class=\"_ _13\"/>ibles<span class=\"_ _1\"/> qui \u00e9ta<span class=\"_ _7\"/>i<span class=\"_ _13\"/>ent ho<span class=\"_ _1\"/>rs du <span class=\"_ _1\"/>sujet d<span class=\"_ _1\"/>e l\u2019enqu\u00ea<span class=\"_ _1\"/>te. In<span class=\"_ _1\"/>capable<span class=\"_ _1\"/> de </span></span>convaincre l\u2019Auditeur de sa po<span class=\"_ _1\"/>sition, Proximus a entam\u00e9 d<span class=\"_ _1\"/>eux proc\u00e9dures : une devant la Co<span class=\"_ _1\"/>ur d\u2019Appel de Bruxelles et une a<span class=\"_ _1\"/>utre devant le Pr\u00e9sident<span class=\"_ _1\"/> du Conseil de la Concurrence visa<span class=\"_ _1\"/>nt \u00e0 suspendre la communication \u00e0 l\u2019\u00e9quipe d\u2019enqu<span class=\"_ _1\"/>\u00eate des donn\u00e9es \u00ab LPP \u00bb et des donn\u00e9es hors sujet.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd5 ws18f\">Le<span class=\"_ _13\"/> 5 m<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>s </span></span>2013, la Cour d\u2019Appel a<span class=\"_ _1\"/> rendu une d\u00e9cision f<span class=\"_ _1\"/>avorable dans la proc\u00e9<span class=\"_ _1\"/>dure d\u2019appel dans laquelle il <span class=\"_ _1\"/>est dit que les enqu\u00eat<span class=\"_ _1\"/>eurs n\u2019ont pas le pouv<span class=\"_ _1\"/>oir de saisir les documen<span class=\"_ _1\"/>ts contenant de<span class=\"_ _1\"/>s avis des ju<span class=\"_ _1\"/>ristes d\u2019entreprise e<span class=\"_ _1\"/>t les documen<span class=\"_ _1\"/>ts hors sujet et<span class=\"_ _1\"/> que ces <span class=\"_ _1\"/>documents doivent <span class=\"_ _1\"/>\u00eat<span class=\"lsd4 ws94\">re \u00e9<span class=\"_ _13\"/>cart<span class=\"_ _13\"/>\u00e9s ou d<span class=\"_ _13\"/>\u00e9tr<span class=\"_ _13\"/>uits<span class=\"_ _13\"/>. Il </span>faut noter que cet<span class=\"_ _1\"/>te d\u00e9cision est relativ<span class=\"_ _1\"/>e \u00e0 la proc\u00e9dure et pas<span class=\"_ _1\"/> sur le fond de l\u2019affai<span class=\"_ _1\"/>re. <span class=\"ls1 ws0\"> </span>Le 14 octob<span class=\"_ _1\"/>re 2013, l<span class=\"_ _1\"/>\u2019autori<span class=\"_ _1\"/>t\u00e9 de co<span class=\"_ _1\"/>ncurrence a<span class=\"_ _1\"/> initi\u00e9 un<span class=\"_ _1\"/>e proc\u00e9du<span class=\"_ _7\"/>r<span class=\"_ _13\"/>e de cas<span class=\"_ _1\"/>sation con<span class=\"_ _1\"/>tre cette d<span class=\"_ _1\"/>\u00e9cisio<span class=\"_ _1\"/>n. Proximu<span class=\"_ _1\"/>s s\u2019est join<span class=\"_ _7\"/>t<span class=\"_ _13\"/>e \u00e0 la pro<span class=\"_ _1\"/>c\u00e9dure en<span class=\"_ _1\"/> cassation. Finalement, le 22<span class=\"_ _1\"/> janvier 2015, La Cour de Ca<span class=\"_ _1\"/>ssation a d\u00e9cid\u00e9 de confi<span class=\"_ _1\"/>rmer l\u2019arr\u00eat du<span class=\"ls1 ws0\"> </span>5 mars 2013, \u00e0 l\u2019exception d\u2019un<span class=\"_ _1\"/>e restriction relative<span class=\"_ _1\"/> aux documents plu<span class=\"_ _1\"/>s anciens, qui a \u00e9t\u00e9 annul\u00e9<span class=\"_ _1\"/>e. Il appartient \u00e0 la<span class=\"_ _1\"/> Cour d\u2019appel de pre<span class=\"_ _1\"/>ndre une nouvelle <span class=\"_ _1\"/>d\u00e9cision concernant ce<span class=\"lsdd ws125\">tte rest<span class=\"_ _13\"/>ric<span class=\"_ _13\"/>tion.<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>En mars 2014, <span class=\"_ _1\"/>KPN a retir\u00e9 sa plai<span class=\"_ _1\"/>nte, Mobistar reste le s<span class=\"_ _1\"/>e<span class=\"lscf ws18d\">ul plaignant. Sur<span class=\"_ _1\"/> base des faits<span class=\"_ _1\"/> et des inform<span class=\"_ _1\"/>ations disponibles \u00e0<span class=\"_ _1\"/> la fin d\u00e9cem<span class=\"_ _1\"/>bre 202<span class=\"ls1 ws0\">2<span class=\"lsd1 ws18e\">, la<span class=\"_ _1\"/> </span></span></span>direction n\u2019a pas enr<span class=\"_ _1\"/>egistr\u00e9 de provision pou<span class=\"_ _1\"/>r cette affaire.<span class=\"ls1 ws0\"> </span>Dossie<span class=\"_ _1\"/>rs li\u00e9s<span class=\"_ _1\"/> aux <span class=\"_ _1\"/>tarifs o<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">net mobiles</span> </span>Dans la proc\u00e9dure, fa<span class=\"_ _1\"/>isant suite \u00e0 <span class=\"_ _1\"/>une plainte introduite par<span class=\"_ _1\"/> KPN Group Belgium e<span class=\"_ _1\"/>n 2005 aupr\u00e8s du<span class=\"_ _1\"/> Conseil belge de<span class=\"_ _1\"/> la concurrence, c<span class=\"_ _1\"/>e dernier a confirm\u00e9 le 2<span class=\"_ _1\"/>6 mai 2009<span class=\"_ _1\"/> une des <span class=\"_ _1\"/>cinq accusations d'abu<span class=\"_ _1\"/>s de pos<span class=\"_ _1\"/>ition dominante avan<span class=\"_ _1\"/>c\u00e9es par l'Aud<span class=\"_ _1\"/>itorat le 22<span class=\"_ _1\"/> avril 2008, \u00e0<span class=\"_ _1\"/> savoir la p<span class=\"_ _1\"/>ratique, dans les ann\u00e9es 2004 et 2005, d<span class=\"lsd3 ws123\">'un \"ci<span class=\"_ _1\"/>seau tar<span class=\"_ _1\"/>ifaire\" su<span class=\"_ _1\"/>r le mar<span class=\"_ _1\"/>ch\u00e9 prof<span class=\"_ _1\"/>essionn<span class=\"_ _1\"/>el. Le Con<span class=\"_ _1\"/>seil belg<span class=\"_ _1\"/>e de la co<span class=\"_ _1\"/>ncurrenc<span class=\"_ _1\"/>e a consid<span class=\"_ _1\"/>\u00e9r\u00e9 qu<span class=\"_ _1\"/>e les tarif<span class=\"_ _7\"/>s des appels </span>entre clien<span class=\"_ _7\"/>ts de Proximus<span class=\"_ _1\"/> (\"tarifs o<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">-<span class=\"lscf ws19c\">net\") \u00e9taient inf\u00e9rieurs \u00e0 ceux factur\u00e9s par Proximus aux concurrents pour la terminaison d'u<span class=\"lsd1 ws19a\">n ap<span class=\"_ _1\"/>pel de leurs </span></span></span>r\u00e9seaux sur le r<span class=\"_ _1\"/>\u00e9seau de Proximus (=<span class=\"_ _1\"/> tarifs de terminaison), majo<span class=\"_ _1\"/>r\u00e9s d'un certain nomb<span class=\"_ _1\"/>re de co\u00fbts jug<span class=\"_ _1\"/>\u00e9s pertinents. <span class=\"_ _1\"/>Toutes les autres acc<span class=\"_ _1\"/>usations de l'Auditorat ont <span class=\"_ _1\"/>\u00e9t\u00e9 rejet\u00e9es. Le Co<span class=\"_ _1\"/>nseil de la<span class=\"_ _1\"/> concurrence a <span class=\"_ _1\"/>\u00e9galement inflig\u00e9 un<span class=\"_ _1\"/>e amende <span class=\"lsd1 ws119\">de<span class=\"_ _1\"/> 66,3 millions EU<span class=\"_ _1\"/>R \u00e0 Proximus (anciennemen<span class=\"_ _1\"/>t Belgacom </span>Mobile) pour abu<span class=\"_ _1\"/>s de position do<span class=\"_ _1\"/>minante sur le<span class=\"_ _1\"/> march\u00e9 pendant l<span class=\"_ _1\"/>es ann\u00e9es 2004 e<span class=\"_ _1\"/>t 2005. Proxim<span class=\"_ _1\"/>us a \u00e9t\u00e9 contraint <span class=\"_ _1\"/>de payer ce<span class=\"_ _1\"/>tte amende avant l<span class=\"_ _1\"/>e 30 juin 2009 <span class=\"_ _1\"/>et a comptabili<span class=\"_ _1\"/>s\u00e9 cette d\u00e9pense (<span class=\"_ _1\"/>nette de provision<span class=\"_ _1\"/>s existantes) comme<span class=\"_ _1\"/> charge dans l<span class=\"_ _1\"/>e compte de r<span class=\"_ _1\"/>\u00e9sultats du deuxi\u00e8me<span class=\"_ _1\"/> trimestre de<span class=\"_ _1\"/> 2009.<span class=\"ls1 ws0\"> </span>Proximus a introduit un recou<span class=\"_ _1\"/>rs contre la d\u00e9cision du Conseil de la <span class=\"_ _1\"/>concurrence aupr\u00e8s de la Cour d'<span class=\"_ _1\"/>appel de Bruxelles, et dispose d'a<span class=\"_ _1\"/>rguments \u00e0 l\u2019encontre d\u2019un gra<span class=\"lscf ws194\">nd nombre d'\u00e9l\u00e9ment<span class=\"_ _1\"/>s repris dans le<span class=\"_ _1\"/> jugement, entre au<span class=\"_ _1\"/>tres le fait <span class=\"_ _1\"/>que l'impact sur<span class=\"_ _1\"/> le march\u00e9 n'a pa<span class=\"_ _1\"/>s \u00e9t\u00e9 examin<span class=\"_ _1\"/>\u00e9. KPN Group </span>Belgium et Mobista<span class=\"_ _1\"/>r ont \u00e9galement introduit un<span class=\"_ _1\"/> recours contre cet<span class=\"_ _1\"/>te m\u00eame d\u00e9cision.<span class=\"ls1 ws0\"> </span>Suite \u00e0 l\u2019accord <span class=\"_ _1\"/>transactionnel du <span class=\"_ _1\"/>21 octobre 20<span class=\"lsd3 ws1a0\">1<span class=\"_ _1\"/>5, les a<span class=\"_ _1\"/>ppels d<span class=\"_ _1\"/>e Base<span class=\"_ _1\"/> et Mob<span class=\"_ _1\"/>istar con<span class=\"_ _1\"/>tre l<span class=\"_ _1\"/>es d\u00e9cis<span class=\"_ _1\"/>ions de l\u2019<span class=\"_ _1\"/>autori<span class=\"_ _1\"/>t\u00e9 belg<span class=\"_ _1\"/>e de co<span class=\"_ _1\"/>ncurre<span class=\"_ _1\"/>nce ont <span class=\"_ _1\"/>\u00e9t\u00e9 </span>retir\u00e9s.<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s poursu<span class=\"_ _1\"/>it cepend<span class=\"_ _7\"/>ant la proc\u00e9du<span class=\"_ _1\"/>re en app<span class=\"_ _7\"/>el contre cett<span class=\"_ _1\"/>e d\u00e9cisio<span class=\"_ _1\"/>n.<span class=\"ls1 ws0\"> </span>Dans son a<span class=\"_ _1\"/>rr\u00eat interm\u00e9diaire du<span class=\"_ _1\"/> 7 octobre 202<span class=\"_ _1\"/>0, la Cour<span class=\"_ _1\"/> d\u2019Appel de<span class=\"_ _1\"/> Bruxelles a <span class=\"_ _1\"/>annul\u00e9 partiellem<span class=\"_ _1\"/>ent la d\u00e9cision <span class=\"_ _1\"/>du 26 mai<span class=\"_ _1\"/> 2009 du Co<span class=\"_ _7\"/>ns<span class=\"_ _13\"/>eil de la Concurr<span class=\"_ _1\"/>ence, se b<span class=\"_ _1\"/>asant sur<span class=\"_ _1\"/> le rai<span class=\"_ _1\"/>sonnemen<span class=\"_ _1\"/>t que (i) l\u2019<span class=\"_ _1\"/>Autorit<span class=\"_ _1\"/>\u00e9 belg<span class=\"_ _1\"/>e de la con<span class=\"_ _1\"/>currence<span class=\"_ _1\"/> ne pouva<span class=\"_ _1\"/>it pas cons<span class=\"_ _1\"/>tater l\u2019<span class=\"_ _1\"/>existence d<span class=\"_ _1\"/>\u2019<span class=\"lscf ws1a2\">un abus de pos<span class=\"_ _1\"/>ition </span>dominante en 2004<span class=\"_ _1\"/> sur la base<span class=\"_ _1\"/> des documents sa<span class=\"_ _1\"/>isis lors de la p<span class=\"_ _1\"/>erquisition ill\u00e9gale, alors <span class=\"_ _1\"/>que (ii) les d<span class=\"_ _1\"/>ocuments saisis lors d<span class=\"_ _1\"/>e la perquisition ill<span class=\"_ _1\"/>\u00e9gale n\u2019\u00e9taient pas indispensable<span class=\"_ _1\"/>s pour prouver l\u2019existence<span class=\"_ _1\"/> d\u2019un abus en 20<span class=\"_ _1\"/>05. En cons\u00e9quence, la Cour a d<span class=\"_ _1\"/>\u00e9cid\u00e9 que la proc\u00e9dure <span class=\"_ _1\"/>de<span class=\"ws18f\">vait se poursuivre </span>uniquement pou<span class=\"_ _1\"/>r la derni\u00e8re p\u00e9<span class=\"_ _1\"/>riode (tant pour<span class=\"_ _1\"/> les autres a<span class=\"_ _1\"/>rguments de p<span class=\"_ _1\"/>roc\u00e9dure que <span class=\"_ _1\"/>sur le fond). P<span class=\"_ _1\"/>roximus a lanc\u00e9<span class=\"_ _1\"/> un \u00ab pour<span class=\"lse6 ws19a\">voi en cas<span class=\"_ _13\"/>s<span class=\"_ _13\"/>at<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n \u00bb </span>contre l\u2019arr\u00eat dans la mesur<span class=\"_ _1\"/>e o\u00f9, selon Proximus, la d\u00e9c<span class=\"_ _1\"/>ision n\u2019aurait pas d\u00fb \u00eatre annul<span class=\"_ _1\"/>\u00e9e partiellement (2004),<span class=\"ls1 ws0\"> <span class=\"_ _7\"/><span class=\"lsd2 ws1a3\">mais bien to<span class=\"_ _1\"/>talemen<span class=\"_ _7\"/>t (2004 et 20<span class=\"_ _1\"/>05),<span class=\"_ _1\"/> </span></span>pr\u00e9cis\u00e9ment \u00e0 cause de<span class=\"_ _1\"/> l\u2019ill\u00e9galit\u00e9 de la perquisition.<span class=\"ls1 ws0\"> <span class=\"_ _13\"/></span>Ce \u00ab pourvoi en cassation \u00bb a \u00e9<span class=\"_ _1\"/>t\u00e9 rejet\u00e9 le 12 ja<span class=\"_ _1\"/>nvier 2023, ce qui veut dire qu<span class=\"_ _1\"/>e la proc\u00e9dure<span class=\"_ _1\"/> devant la Cour d\u2019Appel<span class=\"_ _1\"/> de Bruxelles <span class=\"_ _1\"/>se poursuit.<span class=\"ls1 ws0\"> </span>En oct<span class=\"_ _13\"/>obre 2009, s<span class=\"lscf ws18d\">ept parties (Telenet, KPN Group Belg<span class=\"_ _1\"/>ium (anciennement Base), K<span class=\"_ _1\"/>PN Belgium Business (Tele 2 B<span class=\"_ _1\"/>elgium), KPN BV (Sympac), B<span class=\"_ _1\"/>T, </span>Verizon, Colt Telecom) on<span class=\"_ _1\"/>t assign\u00e9 Belga<span class=\"_ _1\"/>com Mobile (aujourd\u2019hui <span class=\"_ _1\"/>Proximus et d\u00e9<span class=\"_ _1\"/>sign\u00e9 ci<span class=\"ls1 ws0\">-</span>dessous com<span class=\"_ _1\"/>me Proximus) devan<span class=\"_ _1\"/>t le Tribunal de co<span class=\"lsd3 ws121\">mm<span class=\"_ _7\"/>erce </span>de Bruxelles en formulant<span class=\"_ _1\"/> des griefs similaires \u00e0 <span class=\"_ _1\"/>ceux de l\u2019affaire mentionn\u00e9e c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-</span>dessus (en ce compr<span class=\"_ _1\"/>is le fait que les tarifs Proxi<span class=\"_ _1\"/>mus \u00e0 Proximus constitueraient un<span class=\"_ _1\"/> abus de la <span class=\"_ _1\"/>pr\u00e9tendue pos<span class=\"_ _1\"/>ition dominante de <span class=\"_ _1\"/>Proximus sur le<span class=\"_ _1\"/> march\u00e9 belge),<span class=\"_ _1\"/> mais se r<span class=\"lsd3 ws19b\">\u00e9f<span class=\"_ _1\"/>\u00e9rant \u00e0<span class=\"_ _1\"/> des p<span class=\"_ _1\"/>\u00e9riodes<span class=\"_ _1\"/> diff\u00e9ren<span class=\"_ _1\"/>tes sel<span class=\"_ _1\"/>on les<span class=\"_ _7\"/> </span>plaignants, en particuli<span class=\"_ _1\"/>er de 1999 \u00e0 ce<span class=\"_ _1\"/> jour (avec une d<span class=\"_ _1\"/>emande de 1 EUR \u00e0 <span class=\"_ _1\"/>titre provisionnel et d<span class=\"_ _1\"/>e la d\u00e9signation d\u2019un exp<span class=\"_ _1\"/>ert<span class=\"ls1 ws0\"> </span><span class=\"ws191\">pou<span class=\"_ _1\"/>r \u00e9valuer pr\u00e9cis\u00e9ment </span>le dommage). En novemb<span class=\"_ _1\"/>re 2009, Mobistar a introdu<span class=\"_ _1\"/>it une demande similaire pou<span class=\"_ _1\"/>r la p\u00e9riode post\u00e9rieure \u00e0 2004. C<span class=\"_ _1\"/>es affaires ont \u00e9t\u00e9 remises pou<span class=\"_ _1\"/>r une p\u00e9rio<span class=\"_ _1\"/>de ind\u00e9t<span class=\"_ _1\"/>ermin\u00e9<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span>Suite aux acco<span class=\"_ _1\"/>rds conclus av<span class=\"_ _1\"/>ec Telenet, KPN, BAS<span class=\"_ _1\"/>E Company et<span class=\"_ _1\"/> Orange, les <span class=\"_ _1\"/>seuls plaignants <span class=\"_ _1\"/>restants sont B<span class=\"_ _1\"/>T, Verizon et Colt<span class=\"_ _1\"/> T<span class=\"lsd3 ws1a6\">elecom.<span class=\"_ _1\"/> A fin<span class=\"_ _7\"/> </span>d\u00e9cembr<span class=\"_ _1\"/><span class=\"lsce ws10f\">e 202<span class=\"ls1 ws0\">2<span class=\"lscf ws110\">, la direction a en<span class=\"_ _1\"/>registr\u00e9 une provis<span class=\"_ _1\"/>ion pour cette af<span class=\"_ _1\"/>faire en se basant sur<span class=\"_ _1\"/> sa meilleure estimation e<span class=\"_ _1\"/>t des informations dis<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">ponibles.<span class=\"ls1 ws0\"> </span></span></span></span></span>Doss<span class=\"_ _13\"/>ier M<span class=\"_ _13\"/>Wing<span class=\"_ _13\"/>z <span class=\"ls1 ws0\">- <span class=\"lscf ws110\">partage de <span class=\"_ _1\"/>r\u00e9seau d'acc\u00e8s radio mobil<span class=\"_ _1\"/>e <span class=\"ls1 ws0\"> </span></span></span>Le 22 novembre 2019, Orange Belgium et Proximus ont conclu<span class=\"ls1 ws0\"> <span class=\"_ _3\"/><span class=\"lscf ws1a2\">un accord de partage de leur r\u00e9seau d\u2019acc<span class=\"_ _1\"/>\u00e8s radio (RAN). Telenet, qui conteste<span class=\"_ _1\"/> </span></span>l\u2019accord, a introduit une plain<span class=\"_ _1\"/>te aupr\u00e8s de l\u2019Autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence, assortie d\u2019une demand<span class=\"_ _1\"/>e de mesures provisoires<span class=\"lsce ws1a8\">. Le 8 janvier 2020,<span class=\"_ _1\"/> </span>l\u2019Autorit\u00e9 belge de la con<span class=\"_ _1\"/>curr<span class=\"lsd3 ws118\">ence, to<span class=\"_ _1\"/>ut en reco<span class=\"_ _1\"/>nnaissan<span class=\"_ _1\"/>t les avan<span class=\"_ _7\"/>t<span class=\"_ _13\"/>ages d<span class=\"_ _1\"/>e l\u2019acco<span class=\"_ _1\"/>rd, a d\u00e9c<span class=\"_ _1\"/>id\u00e9 de susp<span class=\"_ _1\"/>endre l\u2019<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> pendant 2<span class=\"_ _1\"/> mois, la<span class=\"_ _1\"/>issan<span class=\"_ _1\"/>t le temp<span class=\"_ _1\"/>s </span>\u00e0 Orange Belgium et <span class=\"_ _1\"/>Proximus d\u2019avoir des discuss<span class=\"_ _1\"/>ions avec le r\u00e9gulateur des t\u00e9l\u00e9co<span class=\"_ _1\"/>mmunications. Pendant cell<span class=\"_ _1\"/>es<span class=\"ls1 ws0\">-<span class=\"lsd3 ws1a9\">ci, plusieu<span class=\"_ _1\"/>rs actio<span class=\"_ _1\"/>ns de <span class=\"lsd5 ws94\">pr\u00e9p<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>on<span class=\"_ _13\"/> </span></span></span>restaient possibles. <span class=\"_ _1\"/>En l\u2019absence <span class=\"_ _1\"/>de nouvelle initiative<span class=\"_ _1\"/> des enqu\u00eate<span class=\"_ _1\"/>urs de l\u2019Autorit\u00e9<span class=\"_ _1\"/> belge de la<span class=\"_ _1\"/> concurrence, la<span class=\"_ _1\"/> suspension a pr<span class=\"_ _1\"/>is fin apr\u00e8<span class=\"_ _1\"/>s 2 mois, permettant \u00e0 Proximus <span class=\"_ _1\"/>de mettre en \u0153uv<span class=\"_ _1\"/>re pleinement l\u2019accord<span class=\"_ _1\"/> de partage de son<span class=\"_ _1\"/> r\u00e9seau d\u2019acc\u00e8s <span class=\"lsd7 ws1aa\">radio (RAN). <span class=\"_ _13\"/></span>Apr\u00e8s une enqu<span class=\"_ _1\"/>\u00eate qui a du<span class=\"_ _1\"/>r\u00e9 presque 3 ans, les enqu<span class=\"_ _1\"/>\u00eateurs de l\u2019Autorit\u00e9 belge <span class=\"_ _1\"/>de la Concurrence ont<span class=\"_ _1\"/> d\u00e9cid\u00e9 de rejeter<span class=\"_ _1\"/> la plainte de <span class=\"_ _1\"/>Telenet inconditionnellement <span class=\"lsd4 ws19b\">et de mettr<span class=\"_ _13\"/>e un t<span class=\"_ _13\"/>erme<span class=\"_ _13\"/> \u00e0 </span>la proc\u00e9dure<span class=\"ls1 ws0\">. </span>Proc\u00e9d<span class=\"_ _13\"/>ures fiscales<span class=\"ls1 ws0\"> </span>BICS est engag\u00e9e dans u<span class=\"lsd3 ws118\">ne proc\u00e9d<span class=\"_ _1\"/>ure fiscal<span class=\"_ _1\"/>e avec l'a<span class=\"_ _1\"/>utorit\u00e9<span class=\"_ _1\"/> fiscale i<span class=\"_ _1\"/>ndienne<span class=\"_ _1\"/>. Voir not<span class=\"_ _1\"/>e 2.<span class=\"ls1 ws0\"> </span></span>Exces<span class=\"_ _13\"/>s Profit R<span class=\"_ _13\"/>uling<span class=\"ls1 ws0\"> </span>Le 11 janvier 2016, la<span class=\"_ _1\"/> Commission <span class=\"_ _1\"/>Europ\u00e9enne a communiqu\u00e9<span class=\"_ _1\"/> sa d\u00e9cision de cons<span class=\"_ _1\"/>id\u00e9rer les d\u00e9cisions fi<span class=\"_ _1\"/>scales belges accord\u00e9es a<span class=\"lsd1 ws114\">ux m<span class=\"_ _1\"/>ultinationales </span>concernant \u00ab les b\u00e9n\u00e9fi<span class=\"lscf ws110\">ces exc<span class=\"_ _1\"/>\u00e9dentaires \u00bb (\u00ab Exces<span class=\"_ _1\"/>s Profit Ruling\u00bb) comme un<span class=\"_ _1\"/>e aide d\u2019\u00c9tat ill\u00e9gale (Ci<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lscf ws110\">apr\u00e8s \u00ab</span><span class=\"ff54\">\u202f</span><span class=\"lsd4 ws128\">D\u00e9cis<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n</span><span class=\"ff54\">\u202f</span><span class=\"lscf ws110\">\u00bb). BICS a appliq<span class=\"_ _1\"/>u\u00e9 une telle </span></span></span>d\u00e9cision p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s p\u00e9riod<span class=\"_ _1\"/>es 2010<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">2<span class=\"_ _1\"/>014 et a pay\u00e9 l<span class=\"_ _1\"/>es montants r\u00e9cla<span class=\"_ _1\"/>m\u00e9s concernant l\u2019aide p<span class=\"_ _1\"/>r\u00e9sum\u00e9e. De plus, BICS et<span class=\"_ _1\"/> l\u2019Etat belge ont in<span class=\"_ _1\"/>troduit un </span></span>recours contre la d\u00e9cision de la Co<span class=\"_ _1\"/>mmission Europ\u00e9enne devant la C<span class=\"_ _1\"/>our Europ\u00e9enne. La Cour Europ\u00e9e<span class=\"_ _1\"/>nne a statu\u00e9 dans son arr\u00eat <span class=\"lscf ws113\">du 14 f\u00e9vrier </span>2019 en faveur de<span class=\"_ _1\"/> l\u2019Etat belge contre la C<span class=\"_ _1\"/>ommission Europ\u00e9enn<span class=\"_ _1\"/>e sur base de l\u2019abs<span class=\"_ _1\"/>ence de \u00ab sch\u00e9ma d\u2019<span class=\"_ _1\"/>aide d\u2019\u00e9tat \u00bb. La Com<span class=\"_ _1\"/>mission Europ\u00e9enne est all\u00e9e en<span class=\"_ _1\"/> appel d<span class=\"_ _1\"/>e la d\u00e9ci<span class=\"_ _1\"/>sion pr\u00e9<span class=\"_ _1\"/>cit\u00e9e d<span class=\"_ _1\"/>evant l<span class=\"_ _1\"/>a Cour <span class=\"_ _1\"/>Europ\u00e9enne<span class=\"_ _1\"/> de <span class=\"_ _1\"/>Justice (\u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ls113 ws169\">CEJ<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb<span class=\"lsce ws10f\">) le 24 avril 2019. De plus, le 16 septembre 2019, la </span></span></span></span>Commission Europ\u00e9enn<span class=\"_ _1\"/>e a ouvert une enqu\u00eat<span class=\"_ _1\"/>e approfondie dans 39 <span class=\"_ _1\"/>cas de<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">d\u00e9cisio<span class=\"_ _1\"/>ns fisca<span class=\"_ _1\"/>les conc<span class=\"_ _1\"/>ernan<span class=\"_ _1\"/>t les \u00ab b<span class=\"_ _1\"/>\u00e9n\u00e9fices<span class=\"_ _1\"/> exc\u00e9den<span class=\"_ _1\"/>taires \u00bb <span class=\"_ _1\"/>(\u00ab Exces<span class=\"_ _1\"/>s </span></span>Profit Ruling \u00bb) y compris celles ob<span class=\"_ _1\"/>tenues par BICS. Les d\u00e9cisions indi<span class=\"_ _1\"/>viduelles ont \u00e9t\u00e9 publi\u00e9es le 31 <span class=\"lscf ws118\">ao\u00fbt<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">2020<span class=\"_ _13\"/>. BI<span class=\"_ _13\"/>CS<span class=\"_ _13\"/> a so<span class=\"_ _13\"/>umi<span class=\"_ _13\"/>s s<span class=\"_ _13\"/>es c<span class=\"_ _13\"/>omme<span class=\"_ _13\"/>nt<span class=\"_ _13\"/>ai<span class=\"_ _13\"/>res<span class=\"_ _13\"/> \u00e0 </span></span></span>la Commission le 29<span class=\"_ _1\"/> <span class=\"ws118\">septembre<span class=\"ls1 ws0\"> <span class=\"lsce ws116\">2020.</span> </span><span class=\"lsd3\">Le 1<span class=\"_ _1\"/>6 septemb<span class=\"_ _1\"/>re 202<span class=\"_ _1\"/>1, la CE<span class=\"_ _1\"/>J a estim<span class=\"_ _1\"/>\u00e9 que la<span class=\"_ _1\"/> D\u00e9cisio<span class=\"_ _1\"/>n a cor<span class=\"_ _1\"/>rectemen<span class=\"_ _1\"/>t consta<span class=\"_ _1\"/>t\u00e9 que<span class=\"_ _1\"/> \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span>les b\u00e9n\u00e9f<span class=\"_ _1\"/>ices </span></span>exc\u00e9denta<span class=\"_ _1\"/>ires<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws118\">\u00bb co<span class=\"_ _1\"/>nstituen<span class=\"_ _1\"/>t un r<span class=\"_ _1\"/>\u00e9gime d\u2019<span class=\"_ _1\"/>aide et a<span class=\"_ _1\"/> renvoy<span class=\"_ _1\"/>\u00e9 l\u2019affa<span class=\"_ _1\"/>ire de<span class=\"_ _1\"/>vant la Cou<span class=\"_ _1\"/>r Euro<span class=\"_ _1\"/>p\u00e9enne po<span class=\"_ _1\"/>ur qu'<span class=\"_ _1\"/>elle d\u00e9cid<span class=\"_ _1\"/>e si le r<span class=\"_ _1\"/>\u00e9gime d<span class=\"_ _1\"/>es \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws121\">b\u00e9n\u00e9f<span class=\"_ _7\"/>ices </span></span>exc\u00e9denta<span class=\"_ _1\"/>ires<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws118\">\u00bb co<span class=\"_ _1\"/>nstitue<span class=\"_ _1\"/> \u00e9galem<span class=\"_ _1\"/>ent une a<span class=\"_ _1\"/>ide d'\u00c9<span class=\"_ _1\"/>tat ill\u00e9ga<span class=\"_ _1\"/>le, \u00e9tan<span class=\"_ _1\"/>t do<span class=\"_ _1\"/>nn\u00e9 qu'aucu<span class=\"_ _1\"/>ne d\u00e9ci<span class=\"_ _1\"/>sion n'<span class=\"_ _1\"/>a encor<span class=\"_ _1\"/>e \u00e9t\u00e9 pri<span class=\"_ _1\"/>se \u00e0 ce s<span class=\"_ _1\"/>ujet (ni p<span class=\"_ _1\"/>ar le C<span class=\"_ _1\"/>ou<span class=\"ls109 ws15c\">r </span></span>Europ\u00e9enne, ni par la CJ<span class=\"_ _1\"/>E). La direction consid<span class=\"_ _1\"/>\u00e8re que la position p<span class=\"_ _1\"/>rise dans les \u00e9tat<span class=\"_ _1\"/>s financiers refl\u00e8te l<span class=\"_ _1\"/>a meilleure estim<span class=\"lsdd ws11b\">atio<span class=\"lsd1 ws114\">n du r\u00e9sultat final </span></span>probable.<span class=\"ls1 ws0\"> </span>Engagements d<span class=\"_ _13\"/>\u2019invest<span class=\"_ _13\"/>issements<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 31<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws191\">d\u00e9cembre 2022,<span class=\"_ _1\"/> le Groupe a<span class=\"_ _1\"/> contract\u00e9 des <span class=\"_ _1\"/>engagements de 97<span class=\"_ _1\"/>7 millions<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws1a3\">EUR<span class=\"_ _1\"/> (immob<span class=\"_ _1\"/>ilisatio<span class=\"_ _1\"/>ns in<span class=\"_ _1\"/>corporel<span class=\"_ _1\"/>les 1<span class=\"_ _1\"/>9 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R et im<span class=\"_ _1\"/>mobil<span class=\"_ _1\"/>isations<span class=\"_ _1\"/> </span></span>corporelles 958 millions d\u2019EUR<span class=\"lsd3 ws118\">).  L<span class=\"_ _1\"/>es inves<span class=\"_ _1\"/>tissemen<span class=\"_ _1\"/>ts von<span class=\"_ _1\"/>t essent<span class=\"_ _1\"/>iellement<span class=\"_ _1\"/> avoir li<span class=\"_ _1\"/>eu au co<span class=\"_ _1\"/>urs de l\u2019<span class=\"_ _1\"/>ann\u00e9e 20<span class=\"_ _1\"/>23 (\u20ac6<span class=\"_ _1\"/>44 million<span class=\"_ _1\"/>s). <span class=\"ls1 ws0\"> </span></span>En acqu\u00e9rant certains<span class=\"_ _1\"/> droits sur les sp<span class=\"_ _1\"/>ectres en 2022, le g<span class=\"_ _1\"/>roupe s'engage \u00e0 paye<span class=\"_ _1\"/>r des frais annuels tel<span class=\"_ _1\"/>s que pr\u00e9sent\u00e9s c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-</span>dessous :<span class=\"ls1 ws0\"> </span>Contribut<span class=\"_ _13\"/>. Contribut<span class=\"_ _13\"/>. annuelle Bande de Existant<span class=\"_ _13\"/><span class=\"lsfc ws14a\">/N</span>Quantit\u00e9 Posit<span class=\"_ _13\"/>ion<span class=\"ls1 ws0\"> </span>Dur\u00e9e<span class=\"ls1 ws0\"> </span>Date de d\u00e9but<span class=\"ls1 ws0\"> </span>Date de fin<span class=\"ls1 ws0\"> </span>unique <span class=\"ls1 ws0\"> </span>obligati<span class=\"_ _13\"/>on spectre<span class=\"ls1 ws0\"> </span>ouveau<span class=\"ls1 ws0\"> </span>(\u20ac million)<span class=\"ws0\"> </span>totale (\u20ac<span class=\"_ _1\"/> million<span class=\"_ _13\"/>) <span class=\"lsff ws148\">(*)</span> 800 MHz<span class=\"ls1 ws0\"> <span class=\"_ _d7\"> </span>Exis<span class=\"_ _13\"/>tant <span class=\"_ _5d\"> </span><span class=\"lsff ws163\">2<span class=\"_ _13\"/> x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _243\"> </span></span>801<span class=\"ls1 ws0\">-<span class=\"ls116 ws14e\">811 / 842</span>-<span class=\"ls100 ws17d\">852 MHz<span class=\"_ _e0\"> </span><span class=\"ls114 ws149\">20 ans</span></span> <span class=\"_ _c8\"> </span><span class=\"ls100 ws14e\">30</span>-<span class=\"lsfd ws14b\">11</span>-<span class=\"lsff ws148\">13<span class=\"_ _c9\"> </span><span class=\"ls100 ws14e\">29</span></span>-<span class=\"lsfd ws14b\">11</span>-<span class=\"ls100 ws14e\">33<span class=\"_ _61\"> </span><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span></span> <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">28</span> </span>2500<span class=\"ls1 ws0\">-</span><span class=\"ws164\">2520 / 2620<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">2640 </span></span></span>2600 MHz<span class=\"ls1 ws0\"> <span class=\"_ _2a\"> </span>Existant<span class=\"_ _13\"/> <span class=\"_ _5d\"> </span><span class=\"ls100 ws164\">2 x 20 <span class=\"lsfa ws149\">MHz</span></span> </span>15 ans<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _98\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-</span>12<span class=\"_ _44\"> </span>30<span class=\"ls1 ws0\">-<span class=\"lsfe ws14d\">06</span>-</span>27<span class=\"_ _47\"> </span>20<span class=\"ls1 ws0\"> <span class=\"_ _106\"> </span>7 </span>MHz<span class=\"ls1 ws0\"> </span>700 MHz<span class=\"ls1 ws0\"> <span class=\"_ _244\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"lsff ws163\">2 x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _96\"> </span><span class=\"ls100 ws14e\">723</span>-<span class=\"ls110 ws16e\">733/778</span>-<span class=\"ls116 ws14e\">788 MHz<span class=\"_ _11b\"> </span><span class=\"ls114 ws149\">20<span class=\"_ _13\"/> ans</span></span> <span class=\"_ _c9\"> </span></span>01<span class=\"ls1 ws0\">-</span>09<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">22<span class=\"_ _a6\"> </span>31</span>-</span>08<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">42<span class=\"_ _65\"> </span><span class=\"lsff ws148\">123</span></span> <span class=\"_ _9b\"> </span><span class=\"ls100 ws14e\">52</span> </span>900 MHz<span class=\"ls1 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls10f ws16c\">Nouveau<span class=\"_ _13\"/></span> <span class=\"_ _a8\"> </span><span class=\"lsff ws163\">2<span class=\"_ _13\"/> x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _9c\"> </span></span><span class=\"lsfc\">8<span class=\"_ _13\"/>95<span class=\"ls1 ws0\">-</span>905/94<span class=\"_ _13\"/>0<span class=\"ls1 ws0\">-<span class=\"lsfa ws1ab\">950 MH<span class=\"_ _13\"/>z<span class=\"_ _9d\"> </span><span class=\"ls114 ws149\">20 ans</span></span> <span class=\"_ _96\"> </span></span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _4c\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _7c\"> </span><span class=\"ls100 ws14e\">57</span></span> <span class=\"_ _a3\"> </span><span class=\"ls100 ws14e\">56</span> </span>1800 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"ls100 ws164\">2 x 25 MHz</span> <span class=\"_ _9\"> </span><span class=\"lsff ws148\">1710</span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1735/<span class=\"_ _13\"/>180<span class=\"_ _13\"/>5</span>-<span class=\"lsff ws163\">18<span class=\"_ _13\"/>30 M<span class=\"_ _13\"/>Hz<span class=\"_ _13\"/></span> <span class=\"_ _15\"> </span><span class=\"ls114 ws149\">20 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _109\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _61\"> </span><span class=\"lsff ws148\">110</span></span> <span class=\"_ _74\"> </span><span class=\"ls110 ws16e\">77</span> </span>2100 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _a8\"> </span><span class=\"ls100 ws164\">2 x 25 MHz</span> <span class=\"_ _f\"> </span><span class=\"lsff ws148\">192<span class=\"_ _13\"/>0</span>-<span class=\"lsff ws148\">19<span class=\"_ _13\"/>45<span class=\"_ _13\"/>/21<span class=\"_ _13\"/>10</span>-<span class=\"ls100 ws17d\">2135 MHz</span> <span class=\"_ _15\"> </span><span class=\"ls114 ws149\">2<span class=\"_ _13\"/>0 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _4c\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _61\"> </span><span class=\"lsff ws148\">145<span class=\"_ _13\"/></span></span> <span class=\"_ _9b\"> </span><span class=\"ls110 ws16e\">77</span> </span>1400 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"ls10f ws166\">1 x 45 MHz</span> <span class=\"_ _ed\"> </span><span class=\"lsff ws148\">1472</span>-<span class=\"lsff ws163\">15<span class=\"_ _13\"/>17 M<span class=\"_ _13\"/>Hz<span class=\"_ _13\"/></span> <span class=\"_ _2f\"> </span><span class=\"ls114 ws149\">20 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-</span>07<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">23<span class=\"_ _a6\"> </span>30</span>-</span>06<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">43<span class=\"_ _229\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span></span> <span class=\"_ _64\"> </span></span><span class=\"lsfc\">65<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Jusqu'au 6 3500 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau<span class=\"_ _13\"/></span> <span class=\"_ _b\"> </span><span class=\"lsff ws163\">1 x<span class=\"_ _13\"/> 100 <span class=\"_ _13\"/>MHz<span class=\"_ _13\"/></span> <span class=\"_ _de\"> </span></span><span class=\"ws14e\">3700<span class=\"ls1 ws0\">-<span class=\"lsfe ws14a\">3800 MH<span class=\"_ _13\"/>z</span> </span></span>01<span class=\"ls1 ws0\">-</span>09<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">22<span class=\"_ _9c\"> </span></span></span>06<span class=\"ls1 ws0\">-</span>05<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">40<span class=\"_ _65\"> </span><span class=\"ls100 ws14e\">56<span class=\"_ _13\"/></span></span> <span class=\"_ _a4\"> </span><span class=\"ls100 ws14e\">24</span> </span>mai 2040<span class=\"ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>740<span class=\"ls1 ws0\"> </span>385<span class=\"ls1 ws0\"> </span>(*) le<span class=\"_ _1\"/> montan<span class=\"_ _1\"/>t pr\u00e9sent\u00e9 n<span class=\"_ _1\"/>'est pas actua<span class=\"_ _1\"/>lis\u00e9 et incl<span class=\"_ _1\"/>ut un ef<span class=\"_ _1\"/>fet d'in<span class=\"_ _1\"/>flatio<span class=\"_ _1\"/>n estim\u00e9<span class=\"ls1 ws0\"> </span>Proximus obtiendra une l<span class=\"_ _1\"/>icence pour certaines bandes<span class=\"_ _1\"/> de fr\u00e9quences moyennan<span class=\"_ _1\"/>t une \"redevance<span class=\"_ _1\"/> unique\" et des \"redevances an<span class=\"_ _1\"/>nuelles\". La \"redevance unique\"<span class=\"_ _1\"/> peut \u00eatre pay<span class=\"_ _1\"/>\u00e9e en<span class=\"_ _1\"/> une seule fois<span class=\"_ _1\"/> ou par tr<span class=\"_ _1\"/>anches annuelles. La<span class=\"_ _1\"/> \"redevance annu<span class=\"_ _1\"/>elle\" est un<span class=\"_ _1\"/>e redevance<span class=\"_ _1\"/> pou<span class=\"lsd5 ws18f\">r la d<span class=\"_ _13\"/>is<span class=\"_ _13\"/>poni<span class=\"_ _13\"/>b<span class=\"_ _13\"/>il<span class=\"_ _13\"/>it\u00e9<span class=\"_ _13\"/> du </span>spectre et est payabl<span class=\"_ _1\"/>e ind\u00e9pendamment du f<span class=\"_ _1\"/>ait que le spectre<span class=\"_ _1\"/> soit utilis\u00e9 ou non, e<span class=\"_ _1\"/>t est soumise \u00e0 un<span class=\"_ _1\"/> ajustement annu<span class=\"_ _1\"/>el de l'indice.<span class=\"ls1 ws0\"> </span>Les immobilisation<span class=\"_ _1\"/>s corporelles so<span class=\"_ _1\"/>nt principalement l<span class=\"_ _1\"/>i\u00e9es \u00e0 des<span class=\"_ _1\"/> engagements relat<span class=\"_ _1\"/>ifs \u00e0 des <span class=\"_ _1\"/>\u00e9quipements techniques <span class=\"_ _1\"/>et de <span class=\"_ _1\"/>r\u00e9seau dans le<span class=\"_ _1\"/> cadre du<span class=\"_ _1\"/> plan d'investissement<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">acc\u00e9l<span class=\"_ _1\"/>\u00e9r\u00e9 pou<span class=\"_ _1\"/>r la fibre<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span></span>Engag<span class=\"_ _1\"/>ements d\u2019ach<span class=\"_ _1\"/>ats d\u2019ac<span class=\"_ _1\"/>tions Dans le cadre de dive<span class=\"_ _1\"/>rses acquisitions, il existe des e<span class=\"_ _1\"/>ngagements conditionnels (ea<span class=\"_ _1\"/>rn outs &amp; options<span class=\"_ _1\"/> de vente &amp; engagements d'acha<span class=\"_ _1\"/>t) pour un montant total de 3 millions d'<span class=\"_ _1\"/>EUR \u00e0 la fin de <span class=\"lsce ws116\">2022<span class=\"ls1 ws0\">. </span></span>Autres dro<span class=\"_ _13\"/>its et enga<span class=\"_ _13\"/>gements<span class=\"ls1 ws0\"> </span>Au 31<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd3 ws121\">d\u00e9cembre <span class=\"lsce ws116\">2022<span class=\"lscf ws110\">,<span class=\"_ _1\"/> le Groupe pr\u00e9sent<span class=\"_ _1\"/>ait les autres droits <span class=\"_ _1\"/>et engagements suivant<span class=\"_ _1\"/>s<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span></span></span>Garanti<span class=\"_ _13\"/>es<span class=\"fc17 ls1 ws0\"> </span>Le Groupe a re\u00e7u de<span class=\"_ _1\"/>s garanties pour un <span class=\"_ _1\"/>montant de 2 mill<span class=\"_ _1\"/>ions EUR de ses clients<span class=\"_ _1\"/> en garantie du paiement d<span class=\"_ _1\"/>e leurs cr\u00e9ances com<span class=\"lsd3 ws121\">m<span class=\"_ _1\"/>ercial<span class=\"_ _1\"/>es <span class=\"ws94\">et de 26<span class=\"_ _1\"/> </span></span>millions EUR de <span class=\"_ _1\"/>ses fournisseurs afin de garan<span class=\"_ _1\"/>tir l\u2019ex\u00e9cution de cont<span class=\"_ _1\"/>rats ou de travaux com<span class=\"_ _1\"/>mand\u00e9s par le G<span class=\"_ _1\"/>roupe.<span class=\"ls1 ws0\"> </span>Le Groupe a accor<span class=\"_ _1\"/>d\u00e9 des garantie<span class=\"_ _1\"/>s pour un montant de<span class=\"_ _1\"/> 146 millions <span class=\"_ _1\"/>EUR (y compris les <span class=\"_ _1\"/>garanties bancaires men<span class=\"_ _1\"/>tionn\u00e9es dans <span class=\"lsce ws1ae\">l\u2019annexe 32.2) \u00e0 ses </span>clients ou d\u2019autres pa<span class=\"_ _1\"/>rties tierces pour ga<span class=\"_ _1\"/>rantir, entre autres, l\u2019ex\u00e9c<span class=\"_ _1\"/>ution de contrats ou de<span class=\"_ _1\"/> travaux comm<span class=\"_ _1\"/>and\u00e9s par les clients<span class=\"_ _1\"/> ainsi que le paiement<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>rges loca<span class=\"_ _1\"/>tives <span class=\"_ _1\"/>relativ<span class=\"_ _1\"/>es aux <span class=\"_ _1\"/>b\u00e2tim<span class=\"_ _1\"/>ents et au<span class=\"_ _1\"/>x site<span class=\"_ _1\"/>s utili<span class=\"_ _1\"/>s\u00e9s pour<span class=\"_ _1\"/> l\u2019ins<span class=\"_ _1\"/>tallati<span class=\"lsd1 ws114\">on d\u2019ant<span class=\"_ _1\"/>ennes.<span class=\"ls1 ws0\"> </span></span>Partena<span class=\"_ _13\"/>riat avec<span class=\"_ _13\"/> HCL Technolo<span class=\"_ _13\"/>gies En2021, Proximus a conclu un <span class=\"_ _1\"/>partenariat avec HCL Technologies e<span class=\"_ _1\"/>n vertu duquel cette soci\u00e9t\u00e9 assurera l'exploitation <span class=\"_ _1\"/>et la ma<span class=\"lse6 ws152\">int<span class=\"_ _13\"/>e<span class=\"_ _13\"/>na<span class=\"_ _13\"/>nce d<span class=\"_ _13\"/>e </span>l'infrastructure de cloud<span class=\"_ _1\"/> de Proximus. Le pa<span class=\"_ _1\"/>rtenariat pr\u00e9voit une <span class=\"lsd3 ws118\">ph<span class=\"_ _1\"/>ase de t<span class=\"_ _1\"/>ransition,<span class=\"_ _1\"/> qui a d<span class=\"_ _1\"/>\u00e9but\u00e9 en<span class=\"_ _1\"/> octo<span class=\"_ _1\"/>bre 2021<span class=\"_ _1\"/> et s'est<span class=\"_ _1\"/> achev\u00e9e<span class=\"_ _1\"/> en f\u00e9vr<span class=\"_ _1\"/>ier 2022.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>HCL et Proximus ont conclu un a<span class=\"_ _1\"/>ccord de financement d'actifs (mon<span class=\"_ _1\"/>tant nominal de 65 millions d'eu<span class=\"_ _1\"/>ros, valeur comptable de <span class=\"_ _1\"/>50 millions d'euros, voir annexe 5) pour l'infrast<span class=\"lsd3 ws118\">ruc<span class=\"_ _1\"/>ture qui<span class=\"_ _1\"/> reste da<span class=\"_ _1\"/>ns les <span class=\"_ _1\"/>centres <span class=\"_ _1\"/>de don<span class=\"_ _1\"/>n\u00e9es de P<span class=\"_ _1\"/>roximus e<span class=\"_ _1\"/>t sous l<span class=\"_ _1\"/>e contr<span class=\"_ _1\"/>\u00f4le de P<span class=\"_ _1\"/>roximus. <span class=\"_ _1\"/>En plus d<span class=\"_ _1\"/>e ce fina<span class=\"_ _7\"/>ncement </span>pour les actifs existants, le partenariat comp<span class=\"_ _1\"/>rend un bail pour le renouvellement de l'infrastructure (mo<span class=\"_ _1\"/>ntant nominal de 18 <span class=\"ws119\">m<span class=\"_ _1\"/>illions d'eu<span class=\"_ _13\"/>r<span class=\"ws114\">os, valeur </span></span>comptable de 17 million<span class=\"_ _1\"/>s d'euros, vo<span class=\"_ _1\"/>ir annexe 6).<span class=\"ls1 ws0\"> </span>Partena<span class=\"_ _13\"/>riat entre B<span class=\"_ _13\"/>ICS et le gro<span class=\"_ _13\"/>upe Ooredoo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>BICS a conclu des <span class=\"_ _1\"/>accords contractuels plur<span class=\"_ _1\"/>iannuels en vertu desqu<span class=\"_ _1\"/>els BICS g\u00e9rera le t<span class=\"_ _1\"/>rafic de bout en<span class=\"_ _1\"/> bout pour les op\u00e9rateu<span class=\"_ _1\"/><span class=\"lsd4 ws94\">rs<span class=\"_ _13\"/>. Ces<span class=\"_ _13\"/> accor<span class=\"_ _13\"/>ds<span class=\"_ _13\"/> </span>compren<span class=\"_ _1\"/>nen<span class=\"ws118\">t un <span class=\"_ _1\"/>engagemen<span class=\"_ _7\"/>t (sous r\u00e9serv<span class=\"_ _1\"/>e de sa<span class=\"_ _1\"/>tisfaire \u00e0<span class=\"_ _7\"/> certaines co<span class=\"_ _1\"/>nditions <span class=\"_ _1\"/>de man<span class=\"_ _1\"/>i\u00e8re cont<span class=\"_ _1\"/>inue) d<span class=\"_ _1\"/>e BICS \u00e0 en<span class=\"_ _1\"/>voyer <span class=\"_ _1\"/>du trafic<span class=\"_ _1\"/> entran<span class=\"_ _1\"/>t \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">certa<span class=\"_ _1\"/>ins </span></span></span>op\u00e9rateurs pour un mo<span class=\"_ _1\"/>ntant cumul\u00e9 ne<span class=\"_ _1\"/> d\u00e9passant pas 50 <span class=\"_ _1\"/>millions d'euros par an av<span class=\"_ _1\"/>ec une dur\u00e9e max<span class=\"_ _1\"/>imale de 3 ans.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-141-2": {
   "value": "Annexe 21. Autres dettes \u00e0 long term<span class=\"_ _1\"/>e<span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R) <span class=\"_ _145\"> </span>2021 r\u00e9vi<span class=\"_ _1\"/>s\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _41\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> dettes comme<span class=\"_ _1\"/>rciales<span class=\"ls1 ws0\"> <span class=\"_ _204\"> </span><span class=\"lsff ws148\">215</span> <span class=\"_ _1c7\"> </span><span class=\"lsfc ws14a\">674</span> </span>Autres<span class=\"_ _1\"/> dettes long te<span class=\"_ _1\"/>rme<span class=\"ls1 ws0\"> <span class=\"_ _1c2\"> </span>5 <span class=\"_ _1bd\"> </span>5 </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>220<span class=\"ls1 ws0\"> </span>679<span class=\"ls1 ws0\"> </span>Les autr<span class=\"_ _1\"/>es de<span class=\"_ _1\"/>ttes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e ne <span class=\"_ _1\"/>portent p<span class=\"_ _1\"/>as d\u2019<span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/>. <span class=\"ls1\"> </span>Les det<span class=\"_ _1\"/>tes comm<span class=\"_ _1\"/>erciales \u00e0<span class=\"_ _1\"/> long t<span class=\"_ _1\"/>erme in<span class=\"_ _1\"/>cluent <span class=\"_ _1\"/>des licenc<span class=\"_ _1\"/>es (cf<span class=\"_ _1\"/>. Annexe 4)<span class=\"_ _1\"/> ainsi qu<span class=\"_ _7\"/>e des droits d<span class=\"_ _1\"/>e <span class=\"lscf ws110\">diffusion et d<span class=\"_ _1\"/>e contenu dus sur la<span class=\"_ _1\"/> partie des </span>contrats dont la dur<span class=\"_ _1\"/>\u00e9e exc\u00e8de un an (<span class=\"_ _1\"/>la plupart de ces du<span class=\"_ _1\"/>r\u00e9es sont inf\u00e9rieures \u00e0<span class=\"_ _1\"/> 5 ans).  Les chiffre<span class=\"_ _1\"/>s \u00e0 partir du 31 d<span class=\"_ _1\"/>\u00e9cembr<span class=\"lsd3 ws118\">e 2021<span class=\"_ _1\"/> ont \u00e9t<span class=\"_ _1\"/>\u00e9 retrait<span class=\"_ _1\"/>\u00e9s </span>\u00e9tant donn\u00e9 que la r<span class=\"_ _1\"/>\u00e8gle d\u2019\u00e9valuation du <span class=\"_ _1\"/>Groupe consiste d\u00e9<span class=\"_ _1\"/>sormais \u00e0 capitaliser les d<span class=\"_ _1\"/>roits de diffusion des <span class=\"_ _1\"/>matches de football et<span class=\"_ _1\"/> autres droits de diffusion pluri<span class=\"ls1 ws0\">-</span>saisonnie<span class=\"_ _1\"/>rs pour la dur\u00e9e to<span class=\"_ _1\"/>tale du contrat, ainsi que<span class=\"_ _1\"/> le passif correspondant.<span class=\"ls1 ws0\"> </span>L'augmentation des de<span class=\"_ _1\"/>ttes commerciales \u00e0 long<span class=\"_ _1\"/> terme est li\u00e9<span class=\"_ _1\"/>e \u00e0 l'acquisition de d<span class=\"_ _1\"/>roits substantiels sur l<span class=\"_ _1\"/>e spectre pour une p\u00e9<span class=\"_ _1\"/>riode de 20 ans, reconnu<span class=\"_ _1\"/>s comme <span class=\"_ _1\"/>actif inco<span class=\"_ _7\"/>r<span class=\"_ _13\"/>porel <span class=\"_ _1\"/>et payab<span class=\"_ _1\"/>les pa<span class=\"_ _1\"/>r tranches<span class=\"_ _1\"/> annuel<span class=\"_ _1\"/>les sur la<span class=\"_ _1\"/> m\u00eame p<span class=\"_ _1\"/>\u00e9riode.<span class=\"_ _1\"/> Des int\u00e9<span class=\"_ _1\"/>r\u00eats so<span class=\"_ _1\"/>nt dus s<span class=\"_ _1\"/>ur ces p<span class=\"_ _1\"/>aiemen<span class=\"lsd4 ws94\">ts li\u00e9s au<span class=\"_ _13\"/> sp<span class=\"_ _13\"/>ectr<span class=\"_ _13\"/>e.<span class=\"ls1 ws0\"> </span></span>Les det<span class=\"_ _1\"/>tes non co<span class=\"_ _1\"/>mmercial<span class=\"_ _7\"/>es<span class=\"_ _13\"/> \u00e0 l<span class=\"lscf ws110\">o<span class=\"_ _1\"/>ng terme comprenn<span class=\"_ _1\"/>ent le d\u00e9riv\u00e9 incorpor<span class=\"_ _1\"/>\u00e9 li\u00e9 mais s\u00e9par\u00e9 de<span class=\"_ _1\"/> la dette \u00e0 long t<span class=\"_ _1\"/>erme exprim\u00e9e en J<span class=\"_ _1\"/>PY, son contrat </span>h\u00f4te (voir D\u00e9riv\u00e9s dans la note 2).Annexe 22. Autres dettes \u00e0 court term<span class=\"_ _1\"/>e<span class=\"ff5b ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>T.V.A. \u00e0 payer<span class=\"_ _151\"> </span><span class=\"ls1 ws0\">6 <span class=\"_ _10a\"> </span><span class=\"ls10f ws16c\">48</span> </span>Dettes sa<span class=\"_ _1\"/>larial<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _205\"> </span><span class=\"lsff ws148\">113</span> <span class=\"_ _1a8\"> </span><span class=\"lsff ws148\">121</span> </span>Provisions pour p\u00e9cules de vacances<span class=\"ls1 ws0\"> <span class=\"_ _206\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _1cf\"> </span><span class=\"lsfc ws14a\">94</span> </span>Provisi<span class=\"_ _1\"/>on pour s\u00e9<span class=\"_ _1\"/>curit\u00e9 soci<span class=\"_ _1\"/>ale<span class=\"ls1 ws0\"> <span class=\"_ _207\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">51<span class=\"_ _13\"/></span> </span>Avance<span class=\"_ _1\"/>s re\u00e7ues sur co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span>8 <span class=\"_ _85\"> </span><span class=\"lsff ws148\">15</span> </span>Autres<span class=\"_ _1\"/> imp\u00f4ts<span class=\"ls1 ws0\"> <span class=\"_ _208\"> </span><span class=\"lsff ws148\">108<span class=\"_ _13\"/></span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">141</span> </span>Produit<span class=\"_ _13\"/>s \u00e0 repo<span class=\"_ _13\"/>rte<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span>2 <span class=\"_ _126\"> </span>3 </span>Charges \u00e0 imputer<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">25</span> </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _209\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">28</span> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">total des a<span class=\"_ _1\"/>utres dettes<span class=\"ls1 ws0\"> </span></span></span>432<span class=\"ls1 ws0\"> </span>526<span class=\"ls1 ws0\"> </span>Passif su<span class=\"_ _1\"/>r contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsff ws148\">135<span class=\"_ _13\"/></span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">127</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>567<span class=\"ls1 ws0\"> </span>653<span class=\"ls1 ws0\"> </span>Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer des biens<span class=\"_ _1\"/> ou des services dans le<span class=\"_ _1\"/> futur aux clie<span class=\"lsd1 ws114\">nts et pou<span class=\"_ _1\"/>r lesquelles </span>le Groupe a d\u00e9j\u00e0 pe<span class=\"_ _1\"/>r\u00e7u une contrepartie ou<span class=\"_ _1\"/> le montant lui <span class=\"_ _1\"/>est d\u00fb.  La part<span class=\"_ _1\"/>ie du passif du con<span class=\"_ _1\"/>trat au 31 d\u00e9cembre 202<span class=\"_ _1\"/>1 comptabilis\u00e9e en p<span class=\"_ _1\"/>roduit<span class=\"lsd1 ws119\">s en </span>2022 es<span class=\"_ _1\"/>t pr\u00e9sent<span class=\"_ _1\"/>\u00e9e dans<span class=\"_ _1\"/> la not<span class=\"_ _1\"/>e 23.<span class=\"ls1 ws0\"> </span>L'augmentation du pos<span class=\"_ _1\"/>te \"autres taxes\" est li\u00e9<span class=\"_ _1\"/>e \u00e0 une augmentat<span class=\"_ _1\"/>ion du pr\u00e9compte mob<span class=\"_ _1\"/>ilier, <span class=\"lsd1 ws114\">de la taxe f<span class=\"_ _1\"/>onci\u00e8re et de la taxe sur les pyl\u00f4nes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Taxes s<span class=\"_ _13\"/>ur pyl\u00f4nes<span class=\"ls1 ws0\"> </span>En Belgique, des taxe<span class=\"_ _1\"/>s locales sur des <span class=\"_ _1\"/>\u00e9quipements de r\u00e9seaux mo<span class=\"_ _1\"/>biles sont lev\u00e9es pa<span class=\"_ _1\"/>r certaines provinces et muni<span class=\"_ _1\"/>cipalit\u00e9s depuis plus d<span class=\"_ _1\"/>e 20 ans.<span class=\"ls1 ws0\"> </span>Proximus a toujou<span class=\"_ _1\"/>rs contest\u00e9 la l\u00e9galit\u00e9 de<span class=\"_ _1\"/> ces taxes dans tou<span class=\"_ _1\"/>tes les r\u00e9gions, en s<span class=\"_ _1\"/>e basant sur dive<span class=\"_ _1\"/>rs arguments juridiques. La<span class=\"_ _1\"/> Cour de justice europ\u00e9enne a jug\u00e9 dan<span class=\"_ _1\"/>s deux litiges impliqu<span class=\"_ _1\"/>ant Proximus de d\u00e9cem<span class=\"_ _1\"/>bre 2015 qu'une taxe<span class=\"_ _1\"/> sur pyl\u00f4nes n'est pas, <span class=\"_ _1\"/>en soi, en contra<span class=\"lsd1 ws114\">diction a<span class=\"_ _1\"/>vec le dro<span class=\"lsd2 ws115\">it </span></span>europ\u00e9en<span class=\"_ _1\"/>. Proximu<span class=\"_ _7\"/>s<span class=\"_ _13\"/> continu<span class=\"_ _7\"/>e \u00e0 lancer de<span class=\"_ _1\"/>s proc\u00e9du<span class=\"_ _1\"/>res jud<span class=\"_ _1\"/>iciaires co<span class=\"_ _7\"/>ncernant les <span class=\"_ _1\"/>taxes <span class=\"_ _1\"/>sur pyl\u00f4ne<span class=\"_ _1\"/>s re\u00e7u<span class=\"_ _1\"/>es des mun<span class=\"_ _1\"/>icipalit\u00e9<span class=\"_ _1\"/>s et <span class=\"lsde ws145\">des prov<span class=\"_ _13\"/>inces da<span class=\"_ _13\"/>ns le<span class=\"_ _13\"/>s </span>trois r\u00e9gions sur bas<span class=\"_ _1\"/>e d'autres arguments.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Des provisions sont con<span class=\"_ _1\"/>stitu\u00e9es sur la base<span class=\"_ _1\"/> de l'\u00e9valuation de<span class=\"lsd3 ws118\">s p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s judicia<span class=\"_ _1\"/>ires par <span class=\"_ _1\"/>des cons<span class=\"_ _1\"/>eiller<span class=\"_ _1\"/>s externes<span class=\"_ _1\"/> en ten<span class=\"_ _1\"/>ant compt<span class=\"_ _1\"/>e de la </span>jurisprudence en vigu<span class=\"_ _1\"/>eur. Les charges d'int\u00e9r\u00eat pou<span class=\"_ _1\"/>r les taxes sur <span class=\"_ _1\"/>pyl\u00f4nes impay\u00e9es sont<span class=\"_ _1\"/> comptabilis\u00e9es sur un<span class=\"_ _1\"/>e base mensuelle au<span class=\"_ _1\"/> taux l\u00e9gal fiscal.<span class=\"ls1 ws0\"> </span>La position reprise dans <span class=\"lscf ws110\">ces comp<span class=\"_ _1\"/>tes refl\u00e8te la me<span class=\"_ _1\"/>illeure estimation du manag<span class=\"_ _1\"/>ement sur le r\u00e9sulta<span class=\"_ _1\"/>t final probable.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-141-3": {
   "value": "Annexe 21. Autres dettes \u00e0 long term<span class=\"_ _1\"/>e<span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R) <span class=\"_ _145\"> </span>2021 r\u00e9vi<span class=\"_ _1\"/>s\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _41\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> dettes comme<span class=\"_ _1\"/>rciales<span class=\"ls1 ws0\"> <span class=\"_ _204\"> </span><span class=\"lsff ws148\">215</span> <span class=\"_ _1c7\"> </span><span class=\"lsfc ws14a\">674</span> </span>Autres<span class=\"_ _1\"/> dettes long te<span class=\"_ _1\"/>rme<span class=\"ls1 ws0\"> <span class=\"_ _1c2\"> </span>5 <span class=\"_ _1bd\"> </span>5 </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>220<span class=\"ls1 ws0\"> </span>679<span class=\"ls1 ws0\"> </span>Les autr<span class=\"_ _1\"/>es de<span class=\"_ _1\"/>ttes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e ne <span class=\"_ _1\"/>portent p<span class=\"_ _1\"/>as d\u2019<span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/>. <span class=\"ls1\"> </span>Les det<span class=\"_ _1\"/>tes comm<span class=\"_ _1\"/>erciales \u00e0<span class=\"_ _1\"/> long t<span class=\"_ _1\"/>erme in<span class=\"_ _1\"/>cluent <span class=\"_ _1\"/>des licenc<span class=\"_ _1\"/>es (cf<span class=\"_ _1\"/>. Annexe 4)<span class=\"_ _1\"/> ainsi qu<span class=\"_ _7\"/>e des droits d<span class=\"_ _1\"/>e <span class=\"lscf ws110\">diffusion et d<span class=\"_ _1\"/>e contenu dus sur la<span class=\"_ _1\"/> partie des </span>contrats dont la dur<span class=\"_ _1\"/>\u00e9e exc\u00e8de un an (<span class=\"_ _1\"/>la plupart de ces du<span class=\"_ _1\"/>r\u00e9es sont inf\u00e9rieures \u00e0<span class=\"_ _1\"/> 5 ans).  Les chiffre<span class=\"_ _1\"/>s \u00e0 partir du 31 d<span class=\"_ _1\"/>\u00e9cembr<span class=\"lsd3 ws118\">e 2021<span class=\"_ _1\"/> ont \u00e9t<span class=\"_ _1\"/>\u00e9 retrait<span class=\"_ _1\"/>\u00e9s </span>\u00e9tant donn\u00e9 que la r<span class=\"_ _1\"/>\u00e8gle d\u2019\u00e9valuation du <span class=\"_ _1\"/>Groupe consiste d\u00e9<span class=\"_ _1\"/>sormais \u00e0 capitaliser les d<span class=\"_ _1\"/>roits de diffusion des <span class=\"_ _1\"/>matches de football et<span class=\"_ _1\"/> autres droits de diffusion pluri<span class=\"ls1 ws0\">-</span>saisonnie<span class=\"_ _1\"/>rs pour la dur\u00e9e to<span class=\"_ _1\"/>tale du contrat, ainsi que<span class=\"_ _1\"/> le passif correspondant.<span class=\"ls1 ws0\"> </span>L'augmentation des de<span class=\"_ _1\"/>ttes commerciales \u00e0 long<span class=\"_ _1\"/> terme est li\u00e9<span class=\"_ _1\"/>e \u00e0 l'acquisition de d<span class=\"_ _1\"/>roits substantiels sur l<span class=\"_ _1\"/>e spectre pour une p\u00e9<span class=\"_ _1\"/>riode de 20 ans, reconnu<span class=\"_ _1\"/>s comme <span class=\"_ _1\"/>actif inco<span class=\"_ _7\"/>r<span class=\"_ _13\"/>porel <span class=\"_ _1\"/>et payab<span class=\"_ _1\"/>les pa<span class=\"_ _1\"/>r tranches<span class=\"_ _1\"/> annuel<span class=\"_ _1\"/>les sur la<span class=\"_ _1\"/> m\u00eame p<span class=\"_ _1\"/>\u00e9riode.<span class=\"_ _1\"/> Des int\u00e9<span class=\"_ _1\"/>r\u00eats so<span class=\"_ _1\"/>nt dus s<span class=\"_ _1\"/>ur ces p<span class=\"_ _1\"/>aiemen<span class=\"lsd4 ws94\">ts li\u00e9s au<span class=\"_ _13\"/> sp<span class=\"_ _13\"/>ectr<span class=\"_ _13\"/>e.<span class=\"ls1 ws0\"> </span></span>Les det<span class=\"_ _1\"/>tes non co<span class=\"_ _1\"/>mmercial<span class=\"_ _7\"/>es<span class=\"_ _13\"/> \u00e0 l<span class=\"lscf ws110\">o<span class=\"_ _1\"/>ng terme comprenn<span class=\"_ _1\"/>ent le d\u00e9riv\u00e9 incorpor<span class=\"_ _1\"/>\u00e9 li\u00e9 mais s\u00e9par\u00e9 de<span class=\"_ _1\"/> la dette \u00e0 long t<span class=\"_ _1\"/>erme exprim\u00e9e en J<span class=\"_ _1\"/>PY, son contrat </span>h\u00f4te (voir D\u00e9riv\u00e9s dans la note 2).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-142-5": {
   "value": "Annexe 22. Autres dettes \u00e0 court term<span class=\"_ _1\"/>e<span class=\"ff5b ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>T.V.A. \u00e0 payer<span class=\"_ _151\"> </span><span class=\"ls1 ws0\">6 <span class=\"_ _10a\"> </span><span class=\"ls10f ws16c\">48</span> </span>Dettes sa<span class=\"_ _1\"/>larial<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _205\"> </span><span class=\"lsff ws148\">113</span> <span class=\"_ _1a8\"> </span><span class=\"lsff ws148\">121</span> </span>Provisions pour p\u00e9cules de vacances<span class=\"ls1 ws0\"> <span class=\"_ _206\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _1cf\"> </span><span class=\"lsfc ws14a\">94</span> </span>Provisi<span class=\"_ _1\"/>on pour s\u00e9<span class=\"_ _1\"/>curit\u00e9 soci<span class=\"_ _1\"/>ale<span class=\"ls1 ws0\"> <span class=\"_ _207\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">51<span class=\"_ _13\"/></span> </span>Avance<span class=\"_ _1\"/>s re\u00e7ues sur co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span>8 <span class=\"_ _85\"> </span><span class=\"lsff ws148\">15</span> </span>Autres<span class=\"_ _1\"/> imp\u00f4ts<span class=\"ls1 ws0\"> <span class=\"_ _208\"> </span><span class=\"lsff ws148\">108<span class=\"_ _13\"/></span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">141</span> </span>Produit<span class=\"_ _13\"/>s \u00e0 repo<span class=\"_ _13\"/>rte<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span>2 <span class=\"_ _126\"> </span>3 </span>Charges \u00e0 imputer<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">25</span> </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _209\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">28</span> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">total des a<span class=\"_ _1\"/>utres dettes<span class=\"ls1 ws0\"> </span></span></span>432<span class=\"ls1 ws0\"> </span>526<span class=\"ls1 ws0\"> </span>Passif su<span class=\"_ _1\"/>r contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsff ws148\">135<span class=\"_ _13\"/></span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">127</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>567<span class=\"ls1 ws0\"> </span>653<span class=\"ls1 ws0\"> </span>Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer des biens<span class=\"_ _1\"/> ou des services dans le<span class=\"_ _1\"/> futur aux clie<span class=\"lsd1 ws114\">nts et pou<span class=\"_ _1\"/>r lesquelles </span>le Groupe a d\u00e9j\u00e0 pe<span class=\"_ _1\"/>r\u00e7u une contrepartie ou<span class=\"_ _1\"/> le montant lui <span class=\"_ _1\"/>est d\u00fb.  La part<span class=\"_ _1\"/>ie du passif du con<span class=\"_ _1\"/>trat au 31 d\u00e9cembre 202<span class=\"_ _1\"/>1 comptabilis\u00e9e en p<span class=\"_ _1\"/>roduit<span class=\"lsd1 ws119\">s en </span>2022 es<span class=\"_ _1\"/>t pr\u00e9sent<span class=\"_ _1\"/>\u00e9e dans<span class=\"_ _1\"/> la not<span class=\"_ _1\"/>e 23.<span class=\"ls1 ws0\"> </span>L'augmentation du pos<span class=\"_ _1\"/>te \"autres taxes\" est li\u00e9<span class=\"_ _1\"/>e \u00e0 une augmentat<span class=\"_ _1\"/>ion du pr\u00e9compte mob<span class=\"_ _1\"/>ilier, <span class=\"lsd1 ws114\">de la taxe f<span class=\"_ _1\"/>onci\u00e8re et de la taxe sur les pyl\u00f4nes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Taxes s<span class=\"_ _13\"/>ur pyl\u00f4nes<span class=\"ls1 ws0\"> </span>En Belgique, des taxe<span class=\"_ _1\"/>s locales sur des <span class=\"_ _1\"/>\u00e9quipements de r\u00e9seaux mo<span class=\"_ _1\"/>biles sont lev\u00e9es pa<span class=\"_ _1\"/>r certaines provinces et muni<span class=\"_ _1\"/>cipalit\u00e9s depuis plus d<span class=\"_ _1\"/>e 20 ans.<span class=\"ls1 ws0\"> </span>Proximus a toujou<span class=\"_ _1\"/>rs contest\u00e9 la l\u00e9galit\u00e9 de<span class=\"_ _1\"/> ces taxes dans tou<span class=\"_ _1\"/>tes les r\u00e9gions, en s<span class=\"_ _1\"/>e basant sur dive<span class=\"_ _1\"/>rs arguments juridiques. La<span class=\"_ _1\"/> Cour de justice europ\u00e9enne a jug\u00e9 dan<span class=\"_ _1\"/>s deux litiges impliqu<span class=\"_ _1\"/>ant Proximus de d\u00e9cem<span class=\"_ _1\"/>bre 2015 qu'une taxe<span class=\"_ _1\"/> sur pyl\u00f4nes n'est pas, <span class=\"_ _1\"/>en soi, en contra<span class=\"lsd1 ws114\">diction a<span class=\"_ _1\"/>vec le dro<span class=\"lsd2 ws115\">it </span></span>europ\u00e9en<span class=\"_ _1\"/>. Proximu<span class=\"_ _7\"/>s<span class=\"_ _13\"/> continu<span class=\"_ _7\"/>e \u00e0 lancer de<span class=\"_ _1\"/>s proc\u00e9du<span class=\"_ _1\"/>res jud<span class=\"_ _1\"/>iciaires co<span class=\"_ _7\"/>ncernant les <span class=\"_ _1\"/>taxes <span class=\"_ _1\"/>sur pyl\u00f4ne<span class=\"_ _1\"/>s re\u00e7u<span class=\"_ _1\"/>es des mun<span class=\"_ _1\"/>icipalit\u00e9<span class=\"_ _1\"/>s et <span class=\"lsde ws145\">des prov<span class=\"_ _13\"/>inces da<span class=\"_ _13\"/>ns le<span class=\"_ _13\"/>s </span>trois r\u00e9gions sur bas<span class=\"_ _1\"/>e d'autres arguments.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Des provisions sont con<span class=\"_ _1\"/>stitu\u00e9es sur la base<span class=\"_ _1\"/> de l'\u00e9valuation de<span class=\"lsd3 ws118\">s p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s judicia<span class=\"_ _1\"/>ires par <span class=\"_ _1\"/>des cons<span class=\"_ _1\"/>eiller<span class=\"_ _1\"/>s externes<span class=\"_ _1\"/> en ten<span class=\"_ _1\"/>ant compt<span class=\"_ _1\"/>e de la </span>jurisprudence en vigu<span class=\"_ _1\"/>eur. Les charges d'int\u00e9r\u00eat pou<span class=\"_ _1\"/>r les taxes sur <span class=\"_ _1\"/>pyl\u00f4nes impay\u00e9es sont<span class=\"_ _1\"/> comptabilis\u00e9es sur un<span class=\"_ _1\"/>e base mensuelle au<span class=\"_ _1\"/> taux l\u00e9gal fiscal.<span class=\"ls1 ws0\"> </span>La position reprise dans <span class=\"lscf ws110\">ces comp<span class=\"_ _1\"/>tes refl\u00e8te la me<span class=\"_ _1\"/>illeure estimation du manag<span class=\"_ _1\"/>ement sur le r\u00e9sulta<span class=\"_ _1\"/>t final probable.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-142-6": {
   "value": "Annexe 22. Autres dettes \u00e0 court term<span class=\"_ _1\"/>e<span class=\"ff5b ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>T.V.A. \u00e0 payer<span class=\"_ _151\"> </span><span class=\"ls1 ws0\">6 <span class=\"_ _10a\"> </span><span class=\"ls10f ws16c\">48</span> </span>Dettes sa<span class=\"_ _1\"/>larial<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _205\"> </span><span class=\"lsff ws148\">113</span> <span class=\"_ _1a8\"> </span><span class=\"lsff ws148\">121</span> </span>Provisions pour p\u00e9cules de vacances<span class=\"ls1 ws0\"> <span class=\"_ _206\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _1cf\"> </span><span class=\"lsfc ws14a\">94</span> </span>Provisi<span class=\"_ _1\"/>on pour s\u00e9<span class=\"_ _1\"/>curit\u00e9 soci<span class=\"_ _1\"/>ale<span class=\"ls1 ws0\"> <span class=\"_ _207\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">51<span class=\"_ _13\"/></span> </span>Avance<span class=\"_ _1\"/>s re\u00e7ues sur co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span>8 <span class=\"_ _85\"> </span><span class=\"lsff ws148\">15</span> </span>Autres<span class=\"_ _1\"/> imp\u00f4ts<span class=\"ls1 ws0\"> <span class=\"_ _208\"> </span><span class=\"lsff ws148\">108<span class=\"_ _13\"/></span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">141</span> </span>Produit<span class=\"_ _13\"/>s \u00e0 repo<span class=\"_ _13\"/>rte<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span>2 <span class=\"_ _126\"> </span>3 </span>Charges \u00e0 imputer<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">25</span> </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _209\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">28</span> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">total des a<span class=\"_ _1\"/>utres dettes<span class=\"ls1 ws0\"> </span></span></span>432<span class=\"ls1 ws0\"> </span>526<span class=\"ls1 ws0\"> </span>Passif su<span class=\"_ _1\"/>r contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsff ws148\">135<span class=\"_ _13\"/></span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">127</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>567<span class=\"ls1 ws0\"> </span>653<span class=\"ls1 ws0\"> </span>Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer des biens<span class=\"_ _1\"/> ou des services dans le<span class=\"_ _1\"/> futur aux clie<span class=\"lsd1 ws114\">nts et pou<span class=\"_ _1\"/>r lesquelles </span>le Groupe a d\u00e9j\u00e0 pe<span class=\"_ _1\"/>r\u00e7u une contrepartie ou<span class=\"_ _1\"/> le montant lui <span class=\"_ _1\"/>est d\u00fb.  La part<span class=\"_ _1\"/>ie du passif du con<span class=\"_ _1\"/>trat au 31 d\u00e9cembre 202<span class=\"_ _1\"/>1 comptabilis\u00e9e en p<span class=\"_ _1\"/>roduit<span class=\"lsd1 ws119\">s en </span>2022 es<span class=\"_ _1\"/>t pr\u00e9sent<span class=\"_ _1\"/>\u00e9e dans<span class=\"_ _1\"/> la not<span class=\"_ _1\"/>e 23.<span class=\"ls1 ws0\"> </span>L'augmentation du pos<span class=\"_ _1\"/>te \"autres taxes\" est li\u00e9<span class=\"_ _1\"/>e \u00e0 une augmentat<span class=\"_ _1\"/>ion du pr\u00e9compte mob<span class=\"_ _1\"/>ilier, <span class=\"lsd1 ws114\">de la taxe f<span class=\"_ _1\"/>onci\u00e8re et de la taxe sur les pyl\u00f4nes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Taxes s<span class=\"_ _13\"/>ur pyl\u00f4nes<span class=\"ls1 ws0\"> </span>En Belgique, des taxe<span class=\"_ _1\"/>s locales sur des <span class=\"_ _1\"/>\u00e9quipements de r\u00e9seaux mo<span class=\"_ _1\"/>biles sont lev\u00e9es pa<span class=\"_ _1\"/>r certaines provinces et muni<span class=\"_ _1\"/>cipalit\u00e9s depuis plus d<span class=\"_ _1\"/>e 20 ans.<span class=\"ls1 ws0\"> </span>Proximus a toujou<span class=\"_ _1\"/>rs contest\u00e9 la l\u00e9galit\u00e9 de<span class=\"_ _1\"/> ces taxes dans tou<span class=\"_ _1\"/>tes les r\u00e9gions, en s<span class=\"_ _1\"/>e basant sur dive<span class=\"_ _1\"/>rs arguments juridiques. La<span class=\"_ _1\"/> Cour de justice europ\u00e9enne a jug\u00e9 dan<span class=\"_ _1\"/>s deux litiges impliqu<span class=\"_ _1\"/>ant Proximus de d\u00e9cem<span class=\"_ _1\"/>bre 2015 qu'une taxe<span class=\"_ _1\"/> sur pyl\u00f4nes n'est pas, <span class=\"_ _1\"/>en soi, en contra<span class=\"lsd1 ws114\">diction a<span class=\"_ _1\"/>vec le dro<span class=\"lsd2 ws115\">it </span></span>europ\u00e9en<span class=\"_ _1\"/>. Proximu<span class=\"_ _7\"/>s<span class=\"_ _13\"/> continu<span class=\"_ _7\"/>e \u00e0 lancer de<span class=\"_ _1\"/>s proc\u00e9du<span class=\"_ _1\"/>res jud<span class=\"_ _1\"/>iciaires co<span class=\"_ _7\"/>ncernant les <span class=\"_ _1\"/>taxes <span class=\"_ _1\"/>sur pyl\u00f4ne<span class=\"_ _1\"/>s re\u00e7u<span class=\"_ _1\"/>es des mun<span class=\"_ _1\"/>icipalit\u00e9<span class=\"_ _1\"/>s et <span class=\"lsde ws145\">des prov<span class=\"_ _13\"/>inces da<span class=\"_ _13\"/>ns le<span class=\"_ _13\"/>s </span>trois r\u00e9gions sur bas<span class=\"_ _1\"/>e d'autres arguments.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Des provisions sont con<span class=\"_ _1\"/>stitu\u00e9es sur la base<span class=\"_ _1\"/> de l'\u00e9valuation de<span class=\"lsd3 ws118\">s p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s judicia<span class=\"_ _1\"/>ires par <span class=\"_ _1\"/>des cons<span class=\"_ _1\"/>eiller<span class=\"_ _1\"/>s externes<span class=\"_ _1\"/> en ten<span class=\"_ _1\"/>ant compt<span class=\"_ _1\"/>e de la </span>jurisprudence en vigu<span class=\"_ _1\"/>eur. Les charges d'int\u00e9r\u00eat pou<span class=\"_ _1\"/>r les taxes sur <span class=\"_ _1\"/>pyl\u00f4nes impay\u00e9es sont<span class=\"_ _1\"/> comptabilis\u00e9es sur un<span class=\"_ _1\"/>e base mensuelle au<span class=\"_ _1\"/> taux l\u00e9gal fiscal.<span class=\"ls1 ws0\"> </span>La position reprise dans <span class=\"lscf ws110\">ces comp<span class=\"_ _1\"/>tes refl\u00e8te la me<span class=\"_ _1\"/>illeure estimation du manag<span class=\"_ _1\"/>ement sur le r\u00e9sulta<span class=\"_ _1\"/>t final probable.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-142-7": {
   "value": "Annexe 22. Autres dettes \u00e0 court term<span class=\"_ _1\"/>e<span class=\"ff5b ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>T.V.A. \u00e0 payer<span class=\"_ _151\"> </span><span class=\"ls1 ws0\">6 <span class=\"_ _10a\"> </span><span class=\"ls10f ws16c\">48</span> </span>Dettes sa<span class=\"_ _1\"/>larial<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _205\"> </span><span class=\"lsff ws148\">113</span> <span class=\"_ _1a8\"> </span><span class=\"lsff ws148\">121</span> </span>Provisions pour p\u00e9cules de vacances<span class=\"ls1 ws0\"> <span class=\"_ _206\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _1cf\"> </span><span class=\"lsfc ws14a\">94</span> </span>Provisi<span class=\"_ _1\"/>on pour s\u00e9<span class=\"_ _1\"/>curit\u00e9 soci<span class=\"_ _1\"/>ale<span class=\"ls1 ws0\"> <span class=\"_ _207\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">51<span class=\"_ _13\"/></span> </span>Avance<span class=\"_ _1\"/>s re\u00e7ues sur co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span>8 <span class=\"_ _85\"> </span><span class=\"lsff ws148\">15</span> </span>Autres<span class=\"_ _1\"/> imp\u00f4ts<span class=\"ls1 ws0\"> <span class=\"_ _208\"> </span><span class=\"lsff ws148\">108<span class=\"_ _13\"/></span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">141</span> </span>Produit<span class=\"_ _13\"/>s \u00e0 repo<span class=\"_ _13\"/>rte<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span>2 <span class=\"_ _126\"> </span>3 </span>Charges \u00e0 imputer<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">25</span> </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _209\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">28</span> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">total des a<span class=\"_ _1\"/>utres dettes<span class=\"ls1 ws0\"> </span></span></span>432<span class=\"ls1 ws0\"> </span>526<span class=\"ls1 ws0\"> </span>Passif su<span class=\"_ _1\"/>r contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsff ws148\">135<span class=\"_ _13\"/></span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">127</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>567<span class=\"ls1 ws0\"> </span>653<span class=\"ls1 ws0\"> </span>Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer des biens<span class=\"_ _1\"/> ou des services dans le<span class=\"_ _1\"/> futur aux clie<span class=\"lsd1 ws114\">nts et pou<span class=\"_ _1\"/>r lesquelles </span>le Groupe a d\u00e9j\u00e0 pe<span class=\"_ _1\"/>r\u00e7u une contrepartie ou<span class=\"_ _1\"/> le montant lui <span class=\"_ _1\"/>est d\u00fb.  La part<span class=\"_ _1\"/>ie du passif du con<span class=\"_ _1\"/>trat au 31 d\u00e9cembre 202<span class=\"_ _1\"/>1 comptabilis\u00e9e en p<span class=\"_ _1\"/>roduit<span class=\"lsd1 ws119\">s en </span>2022 es<span class=\"_ _1\"/>t pr\u00e9sent<span class=\"_ _1\"/>\u00e9e dans<span class=\"_ _1\"/> la not<span class=\"_ _1\"/>e 23.<span class=\"ls1 ws0\"> </span>L'augmentation du pos<span class=\"_ _1\"/>te \"autres taxes\" est li\u00e9<span class=\"_ _1\"/>e \u00e0 une augmentat<span class=\"_ _1\"/>ion du pr\u00e9compte mob<span class=\"_ _1\"/>ilier, <span class=\"lsd1 ws114\">de la taxe f<span class=\"_ _1\"/>onci\u00e8re et de la taxe sur les pyl\u00f4nes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Taxes s<span class=\"_ _13\"/>ur pyl\u00f4nes<span class=\"ls1 ws0\"> </span>En Belgique, des taxe<span class=\"_ _1\"/>s locales sur des <span class=\"_ _1\"/>\u00e9quipements de r\u00e9seaux mo<span class=\"_ _1\"/>biles sont lev\u00e9es pa<span class=\"_ _1\"/>r certaines provinces et muni<span class=\"_ _1\"/>cipalit\u00e9s depuis plus d<span class=\"_ _1\"/>e 20 ans.<span class=\"ls1 ws0\"> </span>Proximus a toujou<span class=\"_ _1\"/>rs contest\u00e9 la l\u00e9galit\u00e9 de<span class=\"_ _1\"/> ces taxes dans tou<span class=\"_ _1\"/>tes les r\u00e9gions, en s<span class=\"_ _1\"/>e basant sur dive<span class=\"_ _1\"/>rs arguments juridiques. La<span class=\"_ _1\"/> Cour de justice europ\u00e9enne a jug\u00e9 dan<span class=\"_ _1\"/>s deux litiges impliqu<span class=\"_ _1\"/>ant Proximus de d\u00e9cem<span class=\"_ _1\"/>bre 2015 qu'une taxe<span class=\"_ _1\"/> sur pyl\u00f4nes n'est pas, <span class=\"_ _1\"/>en soi, en contra<span class=\"lsd1 ws114\">diction a<span class=\"_ _1\"/>vec le dro<span class=\"lsd2 ws115\">it </span></span>europ\u00e9en<span class=\"_ _1\"/>. Proximu<span class=\"_ _7\"/>s<span class=\"_ _13\"/> continu<span class=\"_ _7\"/>e \u00e0 lancer de<span class=\"_ _1\"/>s proc\u00e9du<span class=\"_ _1\"/>res jud<span class=\"_ _1\"/>iciaires co<span class=\"_ _7\"/>ncernant les <span class=\"_ _1\"/>taxes <span class=\"_ _1\"/>sur pyl\u00f4ne<span class=\"_ _1\"/>s re\u00e7u<span class=\"_ _1\"/>es des mun<span class=\"_ _1\"/>icipalit\u00e9<span class=\"_ _1\"/>s et <span class=\"lsde ws145\">des prov<span class=\"_ _13\"/>inces da<span class=\"_ _13\"/>ns le<span class=\"_ _13\"/>s </span>trois r\u00e9gions sur bas<span class=\"_ _1\"/>e d'autres arguments.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Des provisions sont con<span class=\"_ _1\"/>stitu\u00e9es sur la base<span class=\"_ _1\"/> de l'\u00e9valuation de<span class=\"lsd3 ws118\">s p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s judicia<span class=\"_ _1\"/>ires par <span class=\"_ _1\"/>des cons<span class=\"_ _1\"/>eiller<span class=\"_ _1\"/>s externes<span class=\"_ _1\"/> en ten<span class=\"_ _1\"/>ant compt<span class=\"_ _1\"/>e de la </span>jurisprudence en vigu<span class=\"_ _1\"/>eur. Les charges d'int\u00e9r\u00eat pou<span class=\"_ _1\"/>r les taxes sur <span class=\"_ _1\"/>pyl\u00f4nes impay\u00e9es sont<span class=\"_ _1\"/> comptabilis\u00e9es sur un<span class=\"_ _1\"/>e base mensuelle au<span class=\"_ _1\"/> taux l\u00e9gal fiscal.<span class=\"ls1 ws0\"> </span>La position reprise dans <span class=\"lscf ws110\">ces comp<span class=\"_ _1\"/>tes refl\u00e8te la me<span class=\"_ _1\"/>illeure estimation du manag<span class=\"_ _1\"/>ement sur le r\u00e9sulta<span class=\"_ _1\"/>t final probable.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-142-8": {
   "value": "Annexe 22. Autres dettes \u00e0 court term<span class=\"_ _1\"/>e<span class=\"ff5b ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>T.V.A. \u00e0 payer<span class=\"_ _151\"> </span><span class=\"ls1 ws0\">6 <span class=\"_ _10a\"> </span><span class=\"ls10f ws16c\">48</span> </span>Dettes sa<span class=\"_ _1\"/>larial<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _205\"> </span><span class=\"lsff ws148\">113</span> <span class=\"_ _1a8\"> </span><span class=\"lsff ws148\">121</span> </span>Provisions pour p\u00e9cules de vacances<span class=\"ls1 ws0\"> <span class=\"_ _206\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _1cf\"> </span><span class=\"lsfc ws14a\">94</span> </span>Provisi<span class=\"_ _1\"/>on pour s\u00e9<span class=\"_ _1\"/>curit\u00e9 soci<span class=\"_ _1\"/>ale<span class=\"ls1 ws0\"> <span class=\"_ _207\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">51<span class=\"_ _13\"/></span> </span>Avance<span class=\"_ _1\"/>s re\u00e7ues sur co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span>8 <span class=\"_ _85\"> </span><span class=\"lsff ws148\">15</span> </span>Autres<span class=\"_ _1\"/> imp\u00f4ts<span class=\"ls1 ws0\"> <span class=\"_ _208\"> </span><span class=\"lsff ws148\">108<span class=\"_ _13\"/></span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">141</span> </span>Produit<span class=\"_ _13\"/>s \u00e0 repo<span class=\"_ _13\"/>rte<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span>2 <span class=\"_ _126\"> </span>3 </span>Charges \u00e0 imputer<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">25</span> </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _209\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">28</span> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">total des a<span class=\"_ _1\"/>utres dettes<span class=\"ls1 ws0\"> </span></span></span>432<span class=\"ls1 ws0\"> </span>526<span class=\"ls1 ws0\"> </span>Passif su<span class=\"_ _1\"/>r contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsff ws148\">135<span class=\"_ _13\"/></span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">127</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>567<span class=\"ls1 ws0\"> </span>653<span class=\"ls1 ws0\"> </span>Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer des biens<span class=\"_ _1\"/> ou des services dans le<span class=\"_ _1\"/> futur aux clie<span class=\"lsd1 ws114\">nts et pou<span class=\"_ _1\"/>r lesquelles </span>le Groupe a d\u00e9j\u00e0 pe<span class=\"_ _1\"/>r\u00e7u une contrepartie ou<span class=\"_ _1\"/> le montant lui <span class=\"_ _1\"/>est d\u00fb.  La part<span class=\"_ _1\"/>ie du passif du con<span class=\"_ _1\"/>trat au 31 d\u00e9cembre 202<span class=\"_ _1\"/>1 comptabilis\u00e9e en p<span class=\"_ _1\"/>roduit<span class=\"lsd1 ws119\">s en </span>2022 es<span class=\"_ _1\"/>t pr\u00e9sent<span class=\"_ _1\"/>\u00e9e dans<span class=\"_ _1\"/> la not<span class=\"_ _1\"/>e 23.<span class=\"ls1 ws0\"> </span>L'augmentation du pos<span class=\"_ _1\"/>te \"autres taxes\" est li\u00e9<span class=\"_ _1\"/>e \u00e0 une augmentat<span class=\"_ _1\"/>ion du pr\u00e9compte mob<span class=\"_ _1\"/>ilier, <span class=\"lsd1 ws114\">de la taxe f<span class=\"_ _1\"/>onci\u00e8re et de la taxe sur les pyl\u00f4nes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Taxes s<span class=\"_ _13\"/>ur pyl\u00f4nes<span class=\"ls1 ws0\"> </span>En Belgique, des taxe<span class=\"_ _1\"/>s locales sur des <span class=\"_ _1\"/>\u00e9quipements de r\u00e9seaux mo<span class=\"_ _1\"/>biles sont lev\u00e9es pa<span class=\"_ _1\"/>r certaines provinces et muni<span class=\"_ _1\"/>cipalit\u00e9s depuis plus d<span class=\"_ _1\"/>e 20 ans.<span class=\"ls1 ws0\"> </span>Proximus a toujou<span class=\"_ _1\"/>rs contest\u00e9 la l\u00e9galit\u00e9 de<span class=\"_ _1\"/> ces taxes dans tou<span class=\"_ _1\"/>tes les r\u00e9gions, en s<span class=\"_ _1\"/>e basant sur dive<span class=\"_ _1\"/>rs arguments juridiques. La<span class=\"_ _1\"/> Cour de justice europ\u00e9enne a jug\u00e9 dan<span class=\"_ _1\"/>s deux litiges impliqu<span class=\"_ _1\"/>ant Proximus de d\u00e9cem<span class=\"_ _1\"/>bre 2015 qu'une taxe<span class=\"_ _1\"/> sur pyl\u00f4nes n'est pas, <span class=\"_ _1\"/>en soi, en contra<span class=\"lsd1 ws114\">diction a<span class=\"_ _1\"/>vec le dro<span class=\"lsd2 ws115\">it </span></span>europ\u00e9en<span class=\"_ _1\"/>. Proximu<span class=\"_ _7\"/>s<span class=\"_ _13\"/> continu<span class=\"_ _7\"/>e \u00e0 lancer de<span class=\"_ _1\"/>s proc\u00e9du<span class=\"_ _1\"/>res jud<span class=\"_ _1\"/>iciaires co<span class=\"_ _7\"/>ncernant les <span class=\"_ _1\"/>taxes <span class=\"_ _1\"/>sur pyl\u00f4ne<span class=\"_ _1\"/>s re\u00e7u<span class=\"_ _1\"/>es des mun<span class=\"_ _1\"/>icipalit\u00e9<span class=\"_ _1\"/>s et <span class=\"lsde ws145\">des prov<span class=\"_ _13\"/>inces da<span class=\"_ _13\"/>ns le<span class=\"_ _13\"/>s </span>trois r\u00e9gions sur bas<span class=\"_ _1\"/>e d'autres arguments.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Des provisions sont con<span class=\"_ _1\"/>stitu\u00e9es sur la base<span class=\"_ _1\"/> de l'\u00e9valuation de<span class=\"lsd3 ws118\">s p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s judicia<span class=\"_ _1\"/>ires par <span class=\"_ _1\"/>des cons<span class=\"_ _1\"/>eiller<span class=\"_ _1\"/>s externes<span class=\"_ _1\"/> en ten<span class=\"_ _1\"/>ant compt<span class=\"_ _1\"/>e de la </span>jurisprudence en vigu<span class=\"_ _1\"/>eur. Les charges d'int\u00e9r\u00eat pou<span class=\"_ _1\"/>r les taxes sur <span class=\"_ _1\"/>pyl\u00f4nes impay\u00e9es sont<span class=\"_ _1\"/> comptabilis\u00e9es sur un<span class=\"_ _1\"/>e base mensuelle au<span class=\"_ _1\"/> taux l\u00e9gal fiscal.<span class=\"ls1 ws0\"> </span>La position reprise dans <span class=\"lscf ws110\">ces comp<span class=\"_ _1\"/>tes refl\u00e8te la me<span class=\"_ _1\"/>illeure estimation du manag<span class=\"_ _1\"/>ement sur le r\u00e9sulta<span class=\"_ _1\"/>t final probable.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-143-4": {
   "value": "Annexe 23. Chiffre d\u2019affaires<span class=\"ls1\"> </span>Le chiffre d\u2019affaires co<span class=\"_ _1\"/>rrespond au revenu de<span class=\"_ _1\"/>s contrats clients. Ce <span class=\"_ _1\"/>revenu est g\u00e9n\u00e9r\u00e9 pa<span class=\"_ _1\"/>r le transfert progre<span class=\"_ _1\"/>ssif ou \u00e0 un mom<span class=\"lsd3 ws118\">en<span class=\"_ _1\"/>t pr\u00e9cis<span class=\"_ _1\"/> <span class=\"lscf ws113\">de biens et </span></span>services.Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Chiffre d'affaires net<span class=\"_ _13\"/> reconnu \u00e0 un mome<span class=\"_ _13\"/>nt pr\u00e9cis<span class=\"ws0\"> <span class=\"_ _1c4\"> </span><span class=\"lsfc ws14a\">560</span> <span class=\"_ _cf\"> </span><span class=\"lsfc ws14a\">622</span> </span>Chiffre d'affaires net<span class=\"_ _13\"/> reconnu progres<span class=\"_ _13\"/>sivement<span class=\"ws0\"> <span class=\"_ _1ee\"> </span><span class=\"lsfc ws14a\">4.977</span> <span class=\"_ _33\"> </span><span class=\"ls100 ws14e\">5.231</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>5.537<span class=\"ls1 ws0\"> </span>5.853<span class=\"ls1 ws0\"> </span>La ventilation du chiffre <span class=\"lsd3 ws118\">d\u2019af<span class=\"_ _1\"/>faires est<span class=\"_ _1\"/> r\u00e9alis<span class=\"_ _1\"/>\u00e9e sur ba<span class=\"_ _1\"/>se des ty<span class=\"_ _1\"/>pes de <span class=\"_ _1\"/>biens e<span class=\"_ _1\"/>t service<span class=\"_ _1\"/>s d\u00e9livr\u00e9s,<span class=\"_ _7\"/> les march\u00e9s <span class=\"_ _1\"/>et les ty<span class=\"_ _1\"/>pes de <span class=\"_ _1\"/>clients, <span class=\"_ _1\"/>comme <span class=\"_ _1\"/>repris d<span class=\"lse6 ws12f\">ans </span></span>le tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws11e\">dessou<span class=\"_ _1\"/>s<span class=\"ff4f ls1 ws0\"> </span><span class=\"lsdd ws11b\">: </span></span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Domest<span class=\"_ _13\"/>ic Residential Chiffre <span class=\"_ _13\"/><span class=\"ls10f ws166\">d'affaires du segment Consumer g\u00e9n\u00e9r\u00e9s par les clients X<span class=\"ls1 ws0\">-<span class=\"ls114 ws164\">Play </span></span></span>1.735<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _83\"> </span></span>1.78<span class=\"_ _13\"/>2<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Pr\u00e9pay<span class=\"_ _13\"/>\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _20a\"> </span><span class=\"ls10f ws16c\">44</span> <span class=\"_ _1cf\"> </span><span class=\"ls10f ws16c\">41</span> </span>Terminaux (2)<span class=\"ws0\"> <span class=\"_ _131\"> </span><span class=\"ls100 ws14e\">228</span> <span class=\"_ _7f\"> </span><span class=\"ls100 ws14e\">231<span class=\"_ _13\"/></span> </span>Lux. Telco (3)<span class=\"ls1 ws0\"> <span class=\"_ _20b\"> </span><span class=\"lsff ws148\">125</span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">131</span> </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _20c\"> </span><span class=\"ls100 ws14e\">56</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">56</span> </span>Total residentia<span class=\"_ _13\"/>l<span class=\"ls1 ws0\"> <span class=\"_ _20d\"> </span><span class=\"ls100 ws14e\">2.187</span> <span class=\"_ _8b\"> </span><span class=\"ff4d ls100 ws14e\">2.241</span><span class=\"ff4d\"> </span></span>Business Services (4)<span class=\"ls1 ws0\"> <span class=\"_ _1e2\"> </span><span class=\"lsff ws148\">1.59<span class=\"_ _13\"/>7</span> <span class=\"_ _8b\"> </span><span class=\"lsff ws148\">1.<span class=\"_ _13\"/>587<span class=\"_ _13\"/></span> </span>Produits (5)<span class=\"ls1 ws0\"> <span class=\"_ _20e\"> </span></span><span class=\"ws14e\">236<span class=\"ls1 ws0\"> <span class=\"_ _1c7\"> </span></span>272<span class=\"ls1 ws0\"> </span></span>Lux. Telco (3)<span class=\"ls1 ws0\"> <span class=\"_ _20f\"> </span><span class=\"ls100 ws14e\">24</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">27</span> </span>Total busines<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _210\"> </span><span class=\"lsff ws148\">1.858<span class=\"_ _13\"/></span> <span class=\"_ _53\"> </span><span class=\"lsfe ws14d\">1<span class=\"_ _1\"/>.887<span class=\"ls1 ws0\"> </span></span></span>Wholesale<span class=\"ls1 ws0\"> </span>Services wholesale fixes et mobiles (<span class=\"_ _1\"/>6)<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span> <span class=\"_ _55\"> </span><span class=\"lsff ws148\">140</span> </span>Interco<span class=\"_ _1\"/>nnect (7)<span class=\"ls1 ws0\"> <span class=\"_ _211\"> </span><span class=\"lsff ws148\">164</span> <span class=\"_ _55\"> </span><span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> </span>Total Wholesale<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _212\"> </span><span class=\"ls100 ws14e\">284</span> <span class=\"_ _117\"> </span><span class=\"ls100 ws14e\">280</span> </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>4 <span class=\"_ _126\"> </span>9 Total Dome<span class=\"_ _1\"/>stic<span class=\"ls1 ws0\"> </span>4.333<span class=\"ls1 ws0\"> </span>4.4<span class=\"_ _13\"/>16<span class=\"ls1 ws0\"> </span>BICS<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>997<span class=\"ls1 ws0\"> </span>1.130<span class=\"ls1 ws0\"> </span>TeleSign<span class=\"ls1 ws0\"> </span>326<span class=\"ls1 ws0\"> </span>473<span class=\"ls1 ws0\"> </span>\u00c9limin<span class=\"_ _13\"/>ations -<span class=\"lsff ws148\">120<span class=\"_ _13\"/></span> -<span class=\"lsff ws148\">16<span class=\"_ _13\"/>6</span> Total des revenus nets<span class=\"ls1 ws0\"> </span>5.537<span class=\"ls1 ws0\"> </span>5.853<span class=\"ls1 ws0\"> </span>(1) Revenus des services \u00e0 la client\u00e8le (X<span class=\"ls1 ws0\">-<span class=\"ls114 ws164\">play</span></span>) : Le terme \"Play\" d\u00e9signe un abonnem<span class=\"_ _1\"/>ent \u00e0 un service de t\u00e9l\u00e9phonie fixe, \u00e0 un service d'Internet fixe, \u00e0 un service de t\u00e9l\u00e9vision num\u00e9rique ou \u00e0 un service mobile po<span class=\"_ _1\"/>stpay\u00e9 (cartes mobiles payantes). <span class=\"ls1 ws0\"> </span>Un client 4<span class=\"ws0\">-<span class=\"ls10f ws166\">P<span class=\"_ _13\"/>lay s'abonne aux quatre services. </span>X-<span class=\"ls101 ws14f\">Pla<span class=\"_ _1\"/>y \" est la so<span class=\"_ _1\"/>mme du si<span class=\"_ _1\"/>ngle play (<span class=\"_ _1\"/>1<span class=\"ls1 ws0\">-<span class=\"ls10f ws166\">play) et du multi</span>-<span class=\"lsff ws163\">play (2</span>-<span class=\"_ _13\"/></span>play + 3<span class=\"ls1 ws0\">-</span>play + 4<span class=\"ls1 ws0\">-<span class=\"lsff ws148\">play).</span> </span></span></span>(2) Terminaux : correspo<span class=\"_ _13\"/>nd aux disposit<span class=\"_ _13\"/>ifs pour la voix fixe<span class=\"_ _13\"/>, les donn\u00e9es, le mob<span class=\"_ _13\"/>ile et les<span class=\"_ _13\"/> accessoires connexes<span class=\"_ _13\"/>.  So<span class=\"ls101 ws14f\">nt exclu<span class=\"_ _1\"/>s les PAB<span class=\"_ _1\"/>X, les pr<span class=\"_ _1\"/>oduits </span>informatiques et l<span class=\"_ _13\"/>es CPE TV.<span class=\"ws0\"> </span>(3)<span class=\"_ _1\"/> Luxembourg Te<span class=\"_ _1\"/>lco : y comp<span class=\"_ _1\"/>ris les ser<span class=\"_ _1\"/>vices fixes e<span class=\"_ _1\"/>t mobiles,<span class=\"_ _1\"/> les termi<span class=\"_ _1\"/>naux et <span class=\"_ _1\"/>autres.<span class=\"ls1 ws0\"> </span>(4) Services aux entreprises : corr<span class=\"_ _1\"/>espond aux donn\u00e9es fixes, \u00e0 la voix fixe, au mobile et \u00e0 <span class=\"ls1 ws0\">l'informatique. </span>(5)<span class=\"_ _1\"/> Business Pr<span class=\"_ _1\"/>oducts : cor<span class=\"_ _1\"/>respond \u00e0<span class=\"_ _1\"/> Termina<span class=\"_ _1\"/>ux &amp; IT<span class=\"ls1 ws0\"> </span>(6) Wholesale Fixed &amp; Mobile services compr<span class=\"_ _1\"/>end toutes les<span class=\"_ _13\"/> solutions que Proximus offre a<span class=\"_ _1\"/>ux autres op\u00e9rateurs. Ces services comprennent les services de connectivit<span class=\"_ _13\"/>\u00e9 Internet et de<span class=\"_ _13\"/> donn\u00e9es<span class=\"ws0\"> </span>fixes, la t\u00e9l<span class=\"_ _13\"/>\u00e9phonie fixe et les s<span class=\"_ _13\"/>ervices mobiles<span class=\"_ _13\"/> (y compris MVNO et Roaming<span class=\"_ _13\"/>) (\u00e0 l'exclu<span class=\"_ _13\"/>sion de l'interconnexion).<span class=\"_ _13\"/><span class=\"ws0\"> </span>(7) Interconnexion de gros : pr<span class=\"_ _1\"/>ocessus consistant \u00e0 connecter un r\u00e9seau d'op\u00e9rateur \u00e0 un autre r\u00e9seau d'op\u00e9rateur. Cela permet ensuite aux clients d'un <span class=\"ls1 ws0\"> </span>op\u00e9rateur de communiquer avec les clients d'un autre o<span class=\"_ _1\"/>p\u00e9rateur.  L'interconnexion comprend les services de voix fixe, de voix mo<span class=\"_ _1\"/>bile et de SMS/MMS mobile. Les r\u00e9su<span class=\"_ _1\"/>ltats de 2<span class=\"_ _1\"/>021 o<span class=\"_ _1\"/>nt \u00e9t\u00e9 ada<span class=\"_ _7\"/>pt\u00e9s au pilotag<span class=\"_ _1\"/>e orga<span class=\"_ _1\"/>nisationn<span class=\"_ _1\"/>el de l'<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>se en janv<span class=\"_ _7\"/>i<span class=\"_ _13\"/>er 2022<span class=\"_ _1\"/>. Les <span class=\"_ _1\"/>r\u00e9sultat<span class=\"_ _1\"/>s de 2021 o<span class=\"_ _1\"/>nt <span class=\"lsd4 ws94\">\u00e9t\u00e9 ret<span class=\"_ _13\"/>rai<span class=\"_ _13\"/>t\u00e9s e<span class=\"_ _13\"/>n </span>cons\u00e9quence et sont publ<span class=\"_ _1\"/>i\u00e9s sur le si<span class=\"_ _1\"/>te web de Proximus.<span class=\"ls1 ws0\"> </span>Le princ<span class=\"_ _1\"/>ipal cha<span class=\"_ _1\"/>ngement<span class=\"_ _1\"/> concerne<span class=\"_ _1\"/> le d\u00e9pla<span class=\"_ _1\"/>cement de<span class=\"_ _1\"/> l'ens<span class=\"_ _1\"/>emble de<span class=\"_ _1\"/> la clien<span class=\"_ _1\"/>t\u00e8le de<span class=\"_ _1\"/>s petite<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises <span class=\"_ _1\"/>(SE) de l'an<span class=\"_ _7\"/>cienne unit<span class=\"lse7 ws120\">\u00e9 Consumer vers<span class=\"_ _13\"/> </span>l'ancienne unit\u00e9 Ente<span class=\"_ _1\"/>rprise, ce qui a un i<span class=\"_ _1\"/>mpact sur le chiffre d'aff<span class=\"_ _1\"/>aires et les donn\u00e9e<span class=\"_ _1\"/>s op\u00e9rationnelles de<span class=\"_ _1\"/>s deux u<span class=\"lsd1 ws114\">nit\u00e9s, sans affecter la vue <span class=\"_ _1\"/>totale de </span>Domestic<span class=\"_ _1\"/>. Plus concr\u00e8t<span class=\"_ _1\"/>ement :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Suite \u00e0 un changemen<span class=\"_ _1\"/>t organisationnel au sein de<span class=\"_ _1\"/> l'entreprise, l'unit\u00e9 Proximu<span class=\"_ _1\"/>s \"Business\" couvre d<span class=\"_ _1\"/>\u00e9sormais les clients S<span class=\"_ _1\"/>E </span></span>(entreprises de moins d<span class=\"_ _1\"/>e 10 employ\u00e9s) en pl<span class=\"_ _1\"/>us des moyennes en<span class=\"_ _1\"/>trep<span class=\"lsd3 ws118\">rises (<span class=\"_ _1\"/>ME) et <span class=\"_ _1\"/>de la cli<span class=\"_ _1\"/>ent\u00e8le Co<span class=\"_ _7\"/>r<span class=\"_ _13\"/>porate de<span class=\"_ _1\"/> l'anci<span class=\"_ _1\"/>enne unit<span class=\"_ _1\"/>\u00e9 </span>Ente<span class=\"_ _13\"/>rpr<span class=\"_ _13\"/>ise<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws114\">Les revenus de l'unit\u00e9 Business sont rapport\u00e9s<span class=\"_ _1\"/> sous une nouvelle structure, refl\u00e9tant mieux la <span class=\"_ _1\"/>strat\u00e9gie de l'entreprise.<span class=\"ls1 ws0\"> </span></span></span>De plus, l'ARPU Mobile Business n'<span class=\"_ _1\"/>inclut plus le revenu g\u00e9n\u00e9r\u00e9<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">par le<span class=\"_ _1\"/>s Services de R\u00e9seau M<span class=\"_ _1\"/>obile, pour lesquel<span class=\"_ _1\"/>s le revenu g\u00e9n\u00e9r\u00e9 e<span class=\"_ _1\"/>st ind\u00e9pendant </span></span>du nombre de ca<span class=\"_ _1\"/>rtes post<span class=\"ls1 ws0\">-</span>pay\u00e9es mobiles. L'A<span class=\"_ _1\"/>RPU Mobile retrait\u00e9 po<span class=\"_ _1\"/>ur l'unit\u00e9 Business <span class=\"_ _1\"/>est donc affect\u00e9 \u00e0 la<span class=\"_ _1\"/> fois par la suppression du<span class=\"_ _1\"/> revenu des Services de r\u00e9seau e<span class=\"_ _1\"/>t par l'inclusion des client<span class=\"_ _1\"/>s SE dans la base Mo<span class=\"_ _1\"/>bile.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd1 ws114\">La nouvelle unit\u00e9 R\u00e9sidentiel refl\u00e8te l'ancienne unit\u00e9 Co<span class=\"_ _1\"/>nsommateurs \u00e0 l'exclusion des clients S<span class=\"_ _1\"/>E. <span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws118\">Les reven<span class=\"_ _1\"/>us de Mob<span class=\"_ _1\"/>ile Vik<span class=\"_ _1\"/>ings son<span class=\"_ _1\"/>t repo<span class=\"_ _1\"/>rt\u00e9s dans l<span class=\"_ _1\"/>es group<span class=\"_ _7\"/>es de produ<span class=\"_ _1\"/>its r\u00e9siden<span class=\"_ _7\"/>tiels respec<span class=\"_ _1\"/>tifs :<span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws123\">Les client<span class=\"lsde ws145\">s post<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">pay\u00e9s de Mobile Vikings et les revenus a<span class=\"_ _1\"/>ssoci\u00e9s font maintenant partie de la <span class=\"_ _1\"/>structure des services clients </span></span></span></span></span>r\u00e9siden<span class=\"_ _1\"/>tiels (X<span class=\"ls1 ws0\">-</span>Pla<span class=\"_ _1\"/>y). <span class=\"_ _1\"/>En cons\u00e9qu<span class=\"_ _1\"/>ence d<span class=\"_ _1\"/>e l'int\u00e9g<span class=\"_ _1\"/>ration de<span class=\"_ _1\"/> cette ba<span class=\"_ _7\"/>s<span class=\"_ _13\"/>e de cli<span class=\"_ _1\"/>ents Mob<span class=\"_ _1\"/>ile<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">only, l'ARPC glo<span class=\"_ _1\"/>bal devient plus faible.<span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws123\">Les revenus<span class=\"_ _1\"/> p<span class=\"lscf ws110\">r\u00e9pay\u00e9s de Mobile Vikings <span class=\"_ _1\"/>sont inclus dans la cat<span class=\"_ _1\"/>\u00e9gorie des revenus pr<span class=\"_ _1\"/>\u00e9pay\u00e9s r\u00e9sidentiels.<span class=\"fc17 ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd1 ws114\">Le revenu Mobile Vikings restant dans \"Aut<span class=\"_ _1\"/>res\" est li\u00e9 au revenu d'interconnexion.<span class=\"fc17 ls1 ws0\"> </span></span></span>Le tableau suivant p<span class=\"_ _1\"/>r\u00e9sente le prix de <span class=\"_ _1\"/>transaction attribu\u00e9 aux o<span class=\"_ _1\"/>bligations de pre<span class=\"lsd3 ws118\">sta<span class=\"_ _1\"/>tion de <span class=\"_ _1\"/>services no<span class=\"_ _1\"/>n remp<span class=\"_ _1\"/>lies au 3<span class=\"_ _1\"/>1 d\u00e9cem<span class=\"_ _1\"/>bre 2021<span class=\"_ _1\"/>. Les </span>obligations de prestat<span class=\"_ _1\"/>ion non remplies sont les<span class=\"_ _1\"/> services que le G<span class=\"_ _1\"/>roupe est tenu de<span class=\"_ _1\"/> fournir aux clients p<span class=\"_ _1\"/>endant la dur\u00e9e ferme<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd2\">restante<span class=\"_ _1\"/> du co<span class=\"_ _1\"/>ntrat e<span class=\"_ _1\"/>t </span></span>la cont<span class=\"_ _1\"/>repartie <span class=\"_ _1\"/>re\u00e7ue des<span class=\"_ _1\"/> client<span class=\"_ _1\"/>s avant de<span class=\"_ _1\"/> satisf<span class=\"_ _1\"/><span class=\"lscf ws110\">aire aux obligations d<span class=\"_ _1\"/>e prestation telles que<span class=\"_ _1\"/> les avances pour l<span class=\"_ _1\"/>e temps d'antenne.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Obligations de performan<span class=\"_ _1\"/>ce non remplies au 31 d<span class=\"_ _1\"/>\u00e9cembre 2022<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Moment pr\u00e9vu de reconnaissance du revenu<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>2024<span class=\"ls1 ws0\"> </span>&gt; 2024<span class=\"ls1 ws0\"> </span>Part du prix de <span class=\"ls101 ws14f\">t<span class=\"_ _13\"/>ransa<span class=\"_ _1\"/>ction affect\u00e9e<span class=\"_ _1\"/> aux obliga<span class=\"_ _1\"/>tions de pr<span class=\"_ _1\"/>estation non sa<span class=\"_ _1\"/>tisfaites<span class=\"_ _1\"/> \u00e0 la date </span>172<span class=\"ls1 ws0\"> </span>54<span class=\"ls1 ws0\"> </span>45<span class=\"ls1 ws0\"> </span>de cl\u00f4ture<span class=\"ls1 ws0\"> </span>Relati<span class=\"_ _1\"/>f aux pa<span class=\"_ _1\"/>ssifs des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _143\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _113\"> </span><span class=\"lsff ws148\">14<span class=\"_ _13\"/></span> <span class=\"_ _113\"> </span><span class=\"ls10f ws16c\">45</span> </span>Li\u00e9s au<span class=\"_ _1\"/>x actifs de<span class=\"_ _1\"/>s contrats<span class=\"ls1 ws0\"> <span class=\"_ _213\"> </span><span class=\"lsff ws148\">104<span class=\"_ _13\"/></span> <span class=\"_ _133\"> </span><span class=\"ls10f ws16c\">40</span> <span class=\"_ _153\"> </span>0 </span>Obligations de performan<span class=\"_ _1\"/>ce non remplies au 31 d<span class=\"_ _1\"/>\u00e9cembre 2021<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Moment pr\u00e9vu de reconnaissance du revenu<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>&gt; 2023<span class=\"ls1 ws0\"> </span>Part du pr<span class=\"_ _1\"/>ix de transa<span class=\"_ _1\"/>ction affect\u00e9e<span class=\"_ _1\"/> aux obliga<span class=\"_ _1\"/>tions de pre<span class=\"_ _1\"/>station non sa<span class=\"_ _1\"/>tisfaites \u00e0<span class=\"_ _1\"/> la date 169<span class=\"ls1 ws0\"> </span>54<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>de cl\u00f4ture<span class=\"ls1 ws0\"> </span>Relati<span class=\"_ _1\"/>f aux pa<span class=\"_ _1\"/>ssifs des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _214\"> </span><span class=\"ls110 ws16e\">77</span> <span class=\"_ _4b\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _113\"> </span><span class=\"ls100 ws14e\">39</span> </span>Li\u00e9s aux <span class=\"ls101 ws14f\">actif<span class=\"_ _1\"/>s des contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _15b\"> </span><span class=\"lsfc ws14a\">92</span> <span class=\"_ _4b\"> </span><span class=\"ls100 ws14e\">35</span> <span class=\"_ _59\"> </span>0 </span></span>Annexe 24. Autres produits d'exp<span class=\"_ _1\"/>loitation<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _215\"> </span> <span class=\"_ _52\"> </span></span><span class=\"lsfc\">202<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"ls1 ws0\"> </span></span>Plus<span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">values sur r<span class=\"_ _1\"/>\u00e9alisati<span class=\"_ _1\"/>on d'acti<span class=\"_ _1\"/>fs immo<span class=\"_ _1\"/>bilis\u00e9s co<span class=\"_ _1\"/>rpore<span class=\"_ _1\"/>ls et incor<span class=\"_ _1\"/>porels<span class=\"ls1 ws0\"> </span></span></span>1 <span class=\"_ _51\"> </span>5 Refa<span class=\"_ _1\"/>cturations e<span class=\"_ _1\"/>t r\u00e9cup\u00e9r<span class=\"_ _1\"/>ation d<span class=\"_ _1\"/>e frais diver<span class=\"_ _1\"/>ses <span class=\"ls1 ws0\"> </span>36<span class=\"ls1 ws0\"> <span class=\"_ _35\"> </span></span>50<span class=\"ls1 ws0\"> </span>Autres revenus<span class=\"ls1 ws0\"> </span>4 <span class=\"_ _87\"> </span>5 Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>42<span class=\"ls1 ws0\"> </span>60<span class=\"ls1 ws0\"> </span>Les \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">refacturations et <span class=\"_ _1\"/>r\u00e9cup\u00e9ration de frais diver<span class=\"_ _1\"/>ses<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb </span></span>comprennent les indemn<span class=\"_ _1\"/>isations pour les d\u00e9g\u00e2<span class=\"_ _1\"/>ts au r\u00e9seau caus\u00e9s par<span class=\"_ _1\"/> des tiers ainsi qu<span class=\"_ _1\"/>e les </span>contributions pour <span class=\"_ _1\"/>services divers pay\u00e9es pa<span class=\"_ _1\"/>r les employ\u00e9s et le<span class=\"_ _1\"/>s tiers. <span class=\"ls1 ws0\"> </span>L'augmentation en 2022<span class=\"_ _1\"/> par rappo<span class=\"_ _1\"/>rt \u00e0 2021 est principalemen<span class=\"_ _1\"/>t due au remboursem<span class=\"_ _1\"/>ent de la c<span class=\"lsd5 ws129\">omp<span class=\"_ _13\"/>agni<span class=\"_ _13\"/>e d<span class=\"_ _13\"/>'as<span class=\"_ _13\"/>s<span class=\"_ _13\"/>ura<span class=\"_ _13\"/>nce<span class=\"_ _13\"/> li\u00e9<span class=\"_ _13\"/> a<span class=\"_ _13\"/>u d\u00e9<span class=\"_ _13\"/>g\u00e2t<span class=\"_ _13\"/> des<span class=\"_ _13\"/> eau<span class=\"_ _13\"/>x d<span class=\"_ _13\"/>e j<span class=\"_ _13\"/>uil<span class=\"_ _13\"/>le<span class=\"_ _13\"/>t </span>2021 qui avaient aff<span class=\"_ _1\"/>ect\u00e9 les provinces du <span class=\"_ _1\"/>sud de la Belgique.Annex<span class=\"_ _7\"/>e 25. Acha<span class=\"_ _7\"/>ts de mat<span class=\"_ _1\"/>\u00e9riel<span class=\"_ _1\"/> et de s<span class=\"_ _1\"/>ervic<span class=\"_ _1\"/>es li<span class=\"_ _1\"/>\u00e9s aux<span class=\"_ _1\"/> vent<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Achats d<span class=\"_ _1\"/>e mat\u00e9ri<span class=\"_ _1\"/>el<span class=\"ls1 ws0\"> <span class=\"_ _16e\"> </span><span class=\"ls10f ws16c\">444</span> <span class=\"_ _41\"> </span><span class=\"ls10f ws16c\">487</span> </span>Achats d<span class=\"_ _1\"/>e services<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _216\"> </span><span class=\"ls100 ws14e\">1.554</span> <span class=\"_ _32\"> </span><span class=\"lsff ws148\">1.69<span class=\"_ _13\"/>9</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.997<span class=\"ls1 ws0\"> </span>2.<span class=\"_ _13\"/>186<span class=\"ls1 ws0\"> </span>Les bien<span class=\"_ _1\"/>s et se<span class=\"_ _1\"/>rvices en <span class=\"_ _1\"/>relation<span class=\"_ _1\"/> direct<span class=\"_ _1\"/>e avec le<span class=\"_ _1\"/>s revenu<span class=\"_ _1\"/>s sont d<span class=\"_ _1\"/>es co\u00fbts <span class=\"_ _1\"/>externe<span class=\"_ _1\"/>s variabl<span class=\"_ _1\"/>es encou<span class=\"_ _1\"/>rus da<span class=\"_ _1\"/>ns le cad<span class=\"_ _1\"/>re de ven<span class=\"_ _1\"/>tes<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et qui vari<span class=\"_ _1\"/>ent avec </span></span>celles<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci. Dan<span class=\"_ _1\"/>s le Groupe Proximu<span class=\"_ _1\"/>s cela concerne <span class=\"lsd3 ws118\">es<span class=\"_ _1\"/>sentielle<span class=\"_ _1\"/>ment le<span class=\"_ _1\"/>s co\u00fbts l<span class=\"_ _1\"/>i\u00e9s au traf<span class=\"_ _1\"/>ic (co\u00fb<span class=\"_ _1\"/>ts d\u2019int<span class=\"_ _1\"/>erco<span class=\"_ _1\"/>nnexion, co<span class=\"_ _1\"/>\u00fbts de <span class=\"_ _1\"/>termina<span class=\"_ _1\"/>ison\u2026), l<span class=\"_ _1\"/>es co\u00fbts<span class=\"_ _1\"/> </span></span></span>d\u2019acqui<span class=\"_ _1\"/>sition de<span class=\"_ _1\"/> clients e<span class=\"_ _1\"/>t de r\u00e9t<span class=\"_ _1\"/>ention,<span class=\"_ _1\"/> les co\u00fbt<span class=\"_ _1\"/>s externe<span class=\"_ _1\"/>s li\u00e9s d<span class=\"_ _1\"/>irectem<span class=\"_ _1\"/>ent aux co<span class=\"_ _1\"/>ntrats <span class=\"_ _1\"/>informa<span class=\"_ _1\"/>tiques t<span class=\"_ _1\"/>els que le<span class=\"_ _1\"/>s \u00e9quip<span class=\"_ _1\"/>em<span class=\"lsd1 ws114\">ents, la maintenance, le </span>suppor<span class=\"ws110\">t du fournisseur <span class=\"_ _1\"/>refactur\u00e9 au client et l<span class=\"_ _1\"/>es co\u00fbts li\u00e9s \u00e0 la <span class=\"_ _1\"/>TV de Proximus tels qu<span class=\"_ _1\"/>e les co\u00fbts pour l<span class=\"_ _1\"/>e contenu et les droits d<span class=\"ws113\">e diff<span class=\"_ _1\"/>usion variables. </span></span>Cela comp<span class=\"_ _1\"/>rend \u00e9ga<span class=\"_ _1\"/>lemen<span class=\"_ _1\"/>t le co\u00fbt<span class=\"_ _1\"/> des v<span class=\"_ _1\"/>entes et<span class=\"_ _1\"/> les comman<span class=\"_ _7\"/>des en co<span class=\"_ _1\"/>urs factur<span class=\"_ _1\"/>\u00e9es aux cl<span class=\"_ _1\"/>ients.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les achat<span class=\"_ _1\"/>s de ma<span class=\"_ _1\"/>t\u00e9riel,<span class=\"_ _1\"/> pr\u00e9sent\u00e9<span class=\"_ _1\"/>s d\u00e9duc<span class=\"_ _1\"/>tion faite d<span class=\"_ _7\"/>e la productio<span class=\"_ _1\"/>n imm<span class=\"_ _1\"/>obilis\u00e9e d<span class=\"_ _1\"/>e l\u2019ent<span class=\"_ _1\"/>reprise, <span class=\"_ _1\"/>s\u2019\u00e9l\u00e8vent<span class=\"_ _1\"/> \u00e0 68 m<span class=\"_ _1\"/>illions EU<span class=\"_ _1\"/>R en 202<span class=\"_ _1\"/>2et \u00e0<span class=\"_ _1\"/> 63 mi<span class=\"lsd1 ws11a\">llions </span>EUR en 2<span class=\"_ _1\"/>021. C<span class=\"_ _1\"/>ela compre<span class=\"_ _1\"/>nd ess<span class=\"_ _1\"/>entielleme<span class=\"_ _1\"/>nt les <span class=\"_ _1\"/>modems e<span class=\"_ _1\"/>t les d<span class=\"_ _1\"/>\u00e9codeur<span class=\"_ _1\"/>s install<span class=\"_ _1\"/>\u00e9s chez l<span class=\"_ _1\"/>es clien<span class=\"_ _1\"/>ts.<span class=\"ls1 ws0\"> </span>Annexe 26. D\u00e9penses li\u00e9es \u00e0 la force de travail<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Salaires et r\u00e9mun\u00e9<span class=\"_ _13\"/>rations<span class=\"ws0\"> </span>661<span class=\"ls1 ws0\"> <span class=\"_ _110\"> </span><span class=\"lsff ws148\">7<span class=\"_ _13\"/>17</span> </span>Charg<span class=\"_ _1\"/>es de s\u00e9curi<span class=\"_ _1\"/>t\u00e9 sociale<span class=\"ls1 ws0\"> </span>162<span class=\"ls1 ws0\"> <span class=\"_ _133\"> </span></span>173<span class=\"ls1 ws0\"> </span>Frais de pensions<span class=\"ws0\"> </span>51<span class=\"ls1 ws0\"> <span class=\"_ _4b\"> </span></span>51<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Avantages accord\u00e9s au personnel po<span class=\"_ _1\"/>st<span class=\"_ _13\"/>\u00e9rieurs \u00e0 l'emploi autr<span class=\"_ _1\"/>es que les <span class=\"ls1 ws14c\">pensio<span class=\"_ _13\"/>ns et </span> <span class=\"_ _8b\"> </span>3 <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">25.341.705<span class=\"_ _13\"/></span> indemnit\u00e9s de fin de contr<span class=\"_ _13\"/>at<span class=\"ws0\"> </span>Effect<span class=\"_ _13\"/>ifs ex<span class=\"_ _13\"/>ternes<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span></span>259<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Autres d\u00e9penses li\u00e9es \u00e0 la force de tra<span class=\"_ _1\"/>vail  <span class=\"ls1 ws0\"> </span>66<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span><span class=\"ls110 ws16e\">76</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.200<span class=\"ls1 ws0\"> </span>1.301<span class=\"ls1 ws0\"> </span>Les d\u00e9penses de la fo<span class=\"_ _1\"/>rce de travail<span class=\"_ _1\"/> sont li\u00e9es aux employ\u00e9s<span class=\"_ _1\"/> du Groupe ainsi qu\u2019aux p<span class=\"_ _1\"/>arties externes (co<span class=\"_ _1\"/>mprises dans les autre<span class=\"lsd3 ws118\">s<span class=\"_ _1\"/> d\u00e9pens<span class=\"_ _1\"/>es li\u00e9es \u00e0 l<span class=\"_ _1\"/>a </span>force d<span class=\"_ _1\"/>e travail)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les d\u00e9pen<span class=\"_ _1\"/>ses rel<span class=\"_ _1\"/>atives au<span class=\"_ _1\"/>x sala<span class=\"_ _1\"/>ires, r\u00e9mun\u00e9<span class=\"_ _1\"/>rations<span class=\"_ _1\"/> et de<span class=\"_ _1\"/> s\u00e9curit\u00e9 so<span class=\"_ _7\"/>ciale sont pr<span class=\"_ _1\"/>\u00e9sent\u00e9es<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">nettes du<span class=\"_ _1\"/> tra<span class=\"_ _1\"/>vail r\u00e9ali<span class=\"_ _1\"/>s\u00e9 par l\u2019<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>se qui es<span class=\"_ _1\"/>t capital<span class=\"_ _1\"/>is\u00e9 </span></span>pour un montant de 128 millions EUR en 2021 <span class=\"_ _1\"/>et de 142 millions EUR en 2022.<span class=\"ls1 ws0\"> </span>Les avantages post<span class=\"_ _1\"/>\u00e9rieurs \u00e0 l\u2019emploi autres que<span class=\"_ _1\"/> les pensions et les <span class=\"_ _1\"/>indemnit\u00e9s de fin d<span class=\"_ _1\"/>e contrat comprennent l'i<span class=\"_ _1\"/>mpact<span class=\"ls1 ws0\"> </span>du plan de tran<span class=\"_ _1\"/>sformation FFP (24 millions EUR en 2022 e<span class=\"_ _1\"/>t 1 million EUR en 2021) e<span class=\"_ _1\"/>t les autres indemnit\u00e9s de fin d<span class=\"_ _1\"/>e contrat (3 millions EUR en 2022 <span class=\"_ _1\"/>et <span class=\"lse6 ws152\">1 m<span class=\"_ _13\"/>il<span class=\"_ _13\"/>li<span class=\"_ _13\"/>on E<span class=\"_ _13\"/>UR<span class=\"_ _13\"/> en </span>2021)<span class=\"_ _1\"/>. Il compren<span class=\"_ _1\"/>d \u00e9gal<span class=\"_ _1\"/>ement l<span class=\"_ _1\"/>e co\u00fbt de<span class=\"_ _1\"/>s service<span class=\"_ _1\"/>s rendus a<span class=\"_ _1\"/>u cou<span class=\"_ _1\"/>rs de l\u2019ex<span class=\"_ _1\"/>ercice<span class=\"_ _1\"/> et le c<span class=\"lscf ws110\">o\u00fbt<span class=\"_ _1\"/> des services pass\u00e9s <span class=\"_ _1\"/>des autres avantages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 </span>l'emploi (EUR 4 millions en 2022 e<span class=\"_ _1\"/>t EUR 4 millions en 2021).<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les d\u00e9pen<span class=\"_ _1\"/>ses li<span class=\"_ _1\"/>\u00e9es \u00e0 la f<span class=\"_ _1\"/>orce de<span class=\"_ _1\"/> trava<span class=\"_ _1\"/>il comprenn<span class=\"_ _7\"/>ent les d\u00e9pen<span class=\"_ _1\"/>ses li<span class=\"_ _1\"/>\u00e9es \u00e0 la <span class=\"_ _1\"/>consultan<span class=\"_ _1\"/>ce et aux<span class=\"_ _7\"/> forces de t<span class=\"_ _1\"/>ravail ext<span class=\"_ _1\"/>ernes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les autr<span class=\"_ _1\"/>es <span class=\"lscf ws110\">charges li\u00e9e<span class=\"_ _1\"/>s aux forces de travail, <span class=\"_ _1\"/>comprennent les co\u00fbt<span class=\"_ _1\"/>s li\u00e9s aux forces de <span class=\"_ _1\"/>travail internes (telles que<span class=\"_ _1\"/> les ch\u00e8ques repas,<span class=\"ls1 ws0\"> <span class=\"lsd2\">le<span class=\"_ _1\"/>s activi<span class=\"_ _1\"/>t\u00e9s </span></span></span>sociales, les assurances<span class=\"_ _1\"/> accidents du t<span class=\"_ _1\"/>ravail, les tickets train pou<span class=\"_ _1\"/>r les actifs).<span class=\"ls1 ws0\"> </span>Annexe 27. D\u00e9penses non li\u00e9es \u00e0 l<span class=\"_ _1\"/>a force de travail<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Contra<span class=\"_ _1\"/>ts de service<span class=\"_ _1\"/>s et de cap<span class=\"_ _1\"/>acit\u00e9 et c<span class=\"_ _1\"/>omposants d<span class=\"_ _1\"/>es contra<span class=\"_ _1\"/>ts de leasin<span class=\"_ _1\"/>g autres q<span class=\"_ _1\"/>ue le 43<span class=\"ls1 ws0\"> <span class=\"_ _35\"> </span><span class=\"ls100 ws14e\">59</span> </span>droit d'usage<span class=\"ls1 ws0\"> </span>Maintenance et out<span class=\"_ _13\"/>illage<span class=\"ws0\"> </span>170<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span></span>184<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Publicit\u00e9 et relations publiques<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> <span class=\"_ _e5\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>3</span> </span>Administration, for<span class=\"_ _13\"/>mation, \u00e9tudes<span class=\"_ _13\"/> et honoraires<span class=\"_ _13\"/><span class=\"ws0\"> </span>137<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _cc\"> </span></span>144<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>T\u00e9l\u00e9communications, frais postaux et four<span class=\"_ _1\"/>nitures de bureau<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>25<span class=\"ls1 ws0\"> </span>Prov. pour pertes de valeur<span class=\"ls1 ws0\"> </span>26<span class=\"ls1 ws0\"> <span class=\"_ _4b\"> </span></span>27<span class=\"ls1 ws0\"> </span>Taxes autres que les imp\u00f4ts sur le r\u00e9sultat<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>29<span class=\"ls1 ws0\"> </span>Autres d\u00e9penses non li\u00e9es \u00e0 la force de tra<span class=\"_ _1\"/>vail <span class=\"ls1 ws0\"> </span>35<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>29<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>554<span class=\"ls1 ws0\"> </span>601<span class=\"ls1 ws0\"> </span>Annex<span class=\"_ _7\"/>e 28. Amo<span class=\"_ _1\"/>rtiss<span class=\"_ _1\"/>ement<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Amorti<span class=\"_ _1\"/>ssement des li<span class=\"_ _1\"/>cences et a<span class=\"_ _1\"/>utres acti<span class=\"_ _1\"/>fs incor<span class=\"_ _1\"/>porels<span class=\"ls1 ws0\"> </span>489<span class=\"ls1 ws0\"> <span class=\"_ _41\"> </span><span class=\"ls100 ws14e\">525</span> </span>Amorti<span class=\"_ _1\"/>ssements d'a<span class=\"_ _1\"/>ctifs <span class=\"ls1 ws14c\">immobilis\u00e9s corporels<span class=\"ws0\"> </span></span>614<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span><span class=\"lsfc ws14a\">5<span class=\"_ _13\"/>69</span> </span>Amortissement<span class=\"_ _13\"/> du droit d'utilis<span class=\"_ _13\"/>ation<span class=\"ws0\"> </span>80<span class=\"ls1 ws0\"> <span class=\"_ _46\"> </span></span>84<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.18<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> </span>1.17<span class=\"_ _13\"/>9<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-146-3": {
   "value": "Annexe 24. Autres produits d'exp<span class=\"_ _1\"/>loitation<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _215\"> </span> <span class=\"_ _52\"> </span></span><span class=\"lsfc\">202<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"ls1 ws0\"> </span></span>Plus<span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">values sur r<span class=\"_ _1\"/>\u00e9alisati<span class=\"_ _1\"/>on d'acti<span class=\"_ _1\"/>fs immo<span class=\"_ _1\"/>bilis\u00e9s co<span class=\"_ _1\"/>rpore<span class=\"_ _1\"/>ls et incor<span class=\"_ _1\"/>porels<span class=\"ls1 ws0\"> </span></span></span>1 <span class=\"_ _51\"> </span>5 Refa<span class=\"_ _1\"/>cturations e<span class=\"_ _1\"/>t r\u00e9cup\u00e9r<span class=\"_ _1\"/>ation d<span class=\"_ _1\"/>e frais diver<span class=\"_ _1\"/>ses <span class=\"ls1 ws0\"> </span>36<span class=\"ls1 ws0\"> <span class=\"_ _35\"> </span></span>50<span class=\"ls1 ws0\"> </span>Autres revenus<span class=\"ls1 ws0\"> </span>4 <span class=\"_ _87\"> </span>5 Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>42<span class=\"ls1 ws0\"> </span>60<span class=\"ls1 ws0\"> </span>Les \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">refacturations et <span class=\"_ _1\"/>r\u00e9cup\u00e9ration de frais diver<span class=\"_ _1\"/>ses<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb </span></span>comprennent les indemn<span class=\"_ _1\"/>isations pour les d\u00e9g\u00e2<span class=\"_ _1\"/>ts au r\u00e9seau caus\u00e9s par<span class=\"_ _1\"/> des tiers ainsi qu<span class=\"_ _1\"/>e les </span>contributions pour <span class=\"_ _1\"/>services divers pay\u00e9es pa<span class=\"_ _1\"/>r les employ\u00e9s et le<span class=\"_ _1\"/>s tiers. <span class=\"ls1 ws0\"> </span>L'augmentation en 2022<span class=\"_ _1\"/> par rappo<span class=\"_ _1\"/>rt \u00e0 2021 est principalemen<span class=\"_ _1\"/>t due au remboursem<span class=\"_ _1\"/>ent de la c<span class=\"lsd5 ws129\">omp<span class=\"_ _13\"/>agni<span class=\"_ _13\"/>e d<span class=\"_ _13\"/>'as<span class=\"_ _13\"/>s<span class=\"_ _13\"/>ura<span class=\"_ _13\"/>nce<span class=\"_ _13\"/> li\u00e9<span class=\"_ _13\"/> a<span class=\"_ _13\"/>u d\u00e9<span class=\"_ _13\"/>g\u00e2t<span class=\"_ _13\"/> des<span class=\"_ _13\"/> eau<span class=\"_ _13\"/>x d<span class=\"_ _13\"/>e j<span class=\"_ _13\"/>uil<span class=\"_ _13\"/>le<span class=\"_ _13\"/>t </span>2021 qui avaient aff<span class=\"_ _1\"/>ect\u00e9 les provinces du <span class=\"_ _1\"/>sud de la Belgique.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-146-4": {
   "value": "Annexe 24. Autres produits d'exp<span class=\"_ _1\"/>loitation<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _215\"> </span> <span class=\"_ _52\"> </span></span><span class=\"lsfc\">202<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"ls1 ws0\"> </span></span>Plus<span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">values sur r<span class=\"_ _1\"/>\u00e9alisati<span class=\"_ _1\"/>on d'acti<span class=\"_ _1\"/>fs immo<span class=\"_ _1\"/>bilis\u00e9s co<span class=\"_ _1\"/>rpore<span class=\"_ _1\"/>ls et incor<span class=\"_ _1\"/>porels<span class=\"ls1 ws0\"> </span></span></span>1 <span class=\"_ _51\"> </span>5 Refa<span class=\"_ _1\"/>cturations e<span class=\"_ _1\"/>t r\u00e9cup\u00e9r<span class=\"_ _1\"/>ation d<span class=\"_ _1\"/>e frais diver<span class=\"_ _1\"/>ses <span class=\"ls1 ws0\"> </span>36<span class=\"ls1 ws0\"> <span class=\"_ _35\"> </span></span>50<span class=\"ls1 ws0\"> </span>Autres revenus<span class=\"ls1 ws0\"> </span>4 <span class=\"_ _87\"> </span>5 Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>42<span class=\"ls1 ws0\"> </span>60<span class=\"ls1 ws0\"> </span>Les \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">refacturations et <span class=\"_ _1\"/>r\u00e9cup\u00e9ration de frais diver<span class=\"_ _1\"/>ses<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb </span></span>comprennent les indemn<span class=\"_ _1\"/>isations pour les d\u00e9g\u00e2<span class=\"_ _1\"/>ts au r\u00e9seau caus\u00e9s par<span class=\"_ _1\"/> des tiers ainsi qu<span class=\"_ _1\"/>e les </span>contributions pour <span class=\"_ _1\"/>services divers pay\u00e9es pa<span class=\"_ _1\"/>r les employ\u00e9s et le<span class=\"_ _1\"/>s tiers. <span class=\"ls1 ws0\"> </span>L'augmentation en 2022<span class=\"_ _1\"/> par rappo<span class=\"_ _1\"/>rt \u00e0 2021 est principalemen<span class=\"_ _1\"/>t due au remboursem<span class=\"_ _1\"/>ent de la c<span class=\"lsd5 ws129\">omp<span class=\"_ _13\"/>agni<span class=\"_ _13\"/>e d<span class=\"_ _13\"/>'as<span class=\"_ _13\"/>s<span class=\"_ _13\"/>ura<span class=\"_ _13\"/>nce<span class=\"_ _13\"/> li\u00e9<span class=\"_ _13\"/> a<span class=\"_ _13\"/>u d\u00e9<span class=\"_ _13\"/>g\u00e2t<span class=\"_ _13\"/> des<span class=\"_ _13\"/> eau<span class=\"_ _13\"/>x d<span class=\"_ _13\"/>e j<span class=\"_ _13\"/>uil<span class=\"_ _13\"/>le<span class=\"_ _13\"/>t </span>2021 qui avaient aff<span class=\"_ _1\"/>ect\u00e9 les provinces du <span class=\"_ _1\"/>sud de la Belgique.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-148-3": {
   "value": "Annex<span class=\"_ _7\"/>e 25. Acha<span class=\"_ _7\"/>ts de mat<span class=\"_ _1\"/>\u00e9riel<span class=\"_ _1\"/> et de s<span class=\"_ _1\"/>ervic<span class=\"_ _1\"/>es li<span class=\"_ _1\"/>\u00e9s aux<span class=\"_ _1\"/> vent<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Achats d<span class=\"_ _1\"/>e mat\u00e9ri<span class=\"_ _1\"/>el<span class=\"ls1 ws0\"> <span class=\"_ _16e\"> </span><span class=\"ls10f ws16c\">444</span> <span class=\"_ _41\"> </span><span class=\"ls10f ws16c\">487</span> </span>Achats d<span class=\"_ _1\"/>e services<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _216\"> </span><span class=\"ls100 ws14e\">1.554</span> <span class=\"_ _32\"> </span><span class=\"lsff ws148\">1.69<span class=\"_ _13\"/>9</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.997<span class=\"ls1 ws0\"> </span>2.<span class=\"_ _13\"/>186<span class=\"ls1 ws0\"> </span>Les bien<span class=\"_ _1\"/>s et se<span class=\"_ _1\"/>rvices en <span class=\"_ _1\"/>relation<span class=\"_ _1\"/> direct<span class=\"_ _1\"/>e avec le<span class=\"_ _1\"/>s revenu<span class=\"_ _1\"/>s sont d<span class=\"_ _1\"/>es co\u00fbts <span class=\"_ _1\"/>externe<span class=\"_ _1\"/>s variabl<span class=\"_ _1\"/>es encou<span class=\"_ _1\"/>rus da<span class=\"_ _1\"/>ns le cad<span class=\"_ _1\"/>re de ven<span class=\"_ _1\"/>tes<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et qui vari<span class=\"_ _1\"/>ent avec </span></span>celles<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci. Dan<span class=\"_ _1\"/>s le Groupe Proximu<span class=\"_ _1\"/>s cela concerne <span class=\"lsd3 ws118\">es<span class=\"_ _1\"/>sentielle<span class=\"_ _1\"/>ment le<span class=\"_ _1\"/>s co\u00fbts l<span class=\"_ _1\"/>i\u00e9s au traf<span class=\"_ _1\"/>ic (co\u00fb<span class=\"_ _1\"/>ts d\u2019int<span class=\"_ _1\"/>erco<span class=\"_ _1\"/>nnexion, co<span class=\"_ _1\"/>\u00fbts de <span class=\"_ _1\"/>termina<span class=\"_ _1\"/>ison\u2026), l<span class=\"_ _1\"/>es co\u00fbts<span class=\"_ _1\"/> </span></span></span>d\u2019acqui<span class=\"_ _1\"/>sition de<span class=\"_ _1\"/> clients e<span class=\"_ _1\"/>t de r\u00e9t<span class=\"_ _1\"/>ention,<span class=\"_ _1\"/> les co\u00fbt<span class=\"_ _1\"/>s externe<span class=\"_ _1\"/>s li\u00e9s d<span class=\"_ _1\"/>irectem<span class=\"_ _1\"/>ent aux co<span class=\"_ _1\"/>ntrats <span class=\"_ _1\"/>informa<span class=\"_ _1\"/>tiques t<span class=\"_ _1\"/>els que le<span class=\"_ _1\"/>s \u00e9quip<span class=\"_ _1\"/>em<span class=\"lsd1 ws114\">ents, la maintenance, le </span>suppor<span class=\"ws110\">t du fournisseur <span class=\"_ _1\"/>refactur\u00e9 au client et l<span class=\"_ _1\"/>es co\u00fbts li\u00e9s \u00e0 la <span class=\"_ _1\"/>TV de Proximus tels qu<span class=\"_ _1\"/>e les co\u00fbts pour l<span class=\"_ _1\"/>e contenu et les droits d<span class=\"ws113\">e diff<span class=\"_ _1\"/>usion variables. </span></span>Cela comp<span class=\"_ _1\"/>rend \u00e9ga<span class=\"_ _1\"/>lemen<span class=\"_ _1\"/>t le co\u00fbt<span class=\"_ _1\"/> des v<span class=\"_ _1\"/>entes et<span class=\"_ _1\"/> les comman<span class=\"_ _7\"/>des en co<span class=\"_ _1\"/>urs factur<span class=\"_ _1\"/>\u00e9es aux cl<span class=\"_ _1\"/>ients.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les achat<span class=\"_ _1\"/>s de ma<span class=\"_ _1\"/>t\u00e9riel,<span class=\"_ _1\"/> pr\u00e9sent\u00e9<span class=\"_ _1\"/>s d\u00e9duc<span class=\"_ _1\"/>tion faite d<span class=\"_ _7\"/>e la productio<span class=\"_ _1\"/>n imm<span class=\"_ _1\"/>obilis\u00e9e d<span class=\"_ _1\"/>e l\u2019ent<span class=\"_ _1\"/>reprise, <span class=\"_ _1\"/>s\u2019\u00e9l\u00e8vent<span class=\"_ _1\"/> \u00e0 68 m<span class=\"_ _1\"/>illions EU<span class=\"_ _1\"/>R en 202<span class=\"_ _1\"/>2et \u00e0<span class=\"_ _1\"/> 63 mi<span class=\"lsd1 ws11a\">llions </span>EUR en 2<span class=\"_ _1\"/>021. C<span class=\"_ _1\"/>ela compre<span class=\"_ _1\"/>nd ess<span class=\"_ _1\"/>entielleme<span class=\"_ _1\"/>nt les <span class=\"_ _1\"/>modems e<span class=\"_ _1\"/>t les d<span class=\"_ _1\"/>\u00e9codeur<span class=\"_ _1\"/>s install<span class=\"_ _1\"/>\u00e9s chez l<span class=\"_ _1\"/>es clien<span class=\"_ _1\"/>ts.<span class=\"ls1 ws0\"> </span>Annexe 26. D\u00e9penses li\u00e9es \u00e0 la force de travail<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Salaires et r\u00e9mun\u00e9<span class=\"_ _13\"/>rations<span class=\"ws0\"> </span>661<span class=\"ls1 ws0\"> <span class=\"_ _110\"> </span><span class=\"lsff ws148\">7<span class=\"_ _13\"/>17</span> </span>Charg<span class=\"_ _1\"/>es de s\u00e9curi<span class=\"_ _1\"/>t\u00e9 sociale<span class=\"ls1 ws0\"> </span>162<span class=\"ls1 ws0\"> <span class=\"_ _133\"> </span></span>173<span class=\"ls1 ws0\"> </span>Frais de pensions<span class=\"ws0\"> </span>51<span class=\"ls1 ws0\"> <span class=\"_ _4b\"> </span></span>51<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Avantages accord\u00e9s au personnel po<span class=\"_ _1\"/>st<span class=\"_ _13\"/>\u00e9rieurs \u00e0 l'emploi autr<span class=\"_ _1\"/>es que les <span class=\"ls1 ws14c\">pensio<span class=\"_ _13\"/>ns et </span> <span class=\"_ _8b\"> </span>3 <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">25.341.705<span class=\"_ _13\"/></span> indemnit\u00e9s de fin de contr<span class=\"_ _13\"/>at<span class=\"ws0\"> </span>Effect<span class=\"_ _13\"/>ifs ex<span class=\"_ _13\"/>ternes<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span></span>259<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Autres d\u00e9penses li\u00e9es \u00e0 la force de tra<span class=\"_ _1\"/>vail  <span class=\"ls1 ws0\"> </span>66<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span><span class=\"ls110 ws16e\">76</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.200<span class=\"ls1 ws0\"> </span>1.301<span class=\"ls1 ws0\"> </span>Les d\u00e9penses de la fo<span class=\"_ _1\"/>rce de travail<span class=\"_ _1\"/> sont li\u00e9es aux employ\u00e9s<span class=\"_ _1\"/> du Groupe ainsi qu\u2019aux p<span class=\"_ _1\"/>arties externes (co<span class=\"_ _1\"/>mprises dans les autre<span class=\"lsd3 ws118\">s<span class=\"_ _1\"/> d\u00e9pens<span class=\"_ _1\"/>es li\u00e9es \u00e0 l<span class=\"_ _1\"/>a </span>force d<span class=\"_ _1\"/>e travail)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les d\u00e9pen<span class=\"_ _1\"/>ses rel<span class=\"_ _1\"/>atives au<span class=\"_ _1\"/>x sala<span class=\"_ _1\"/>ires, r\u00e9mun\u00e9<span class=\"_ _1\"/>rations<span class=\"_ _1\"/> et de<span class=\"_ _1\"/> s\u00e9curit\u00e9 so<span class=\"_ _7\"/>ciale sont pr<span class=\"_ _1\"/>\u00e9sent\u00e9es<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">nettes du<span class=\"_ _1\"/> tra<span class=\"_ _1\"/>vail r\u00e9ali<span class=\"_ _1\"/>s\u00e9 par l\u2019<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>se qui es<span class=\"_ _1\"/>t capital<span class=\"_ _1\"/>is\u00e9 </span></span>pour un montant de 128 millions EUR en 2021 <span class=\"_ _1\"/>et de 142 millions EUR en 2022.<span class=\"ls1 ws0\"> </span>Les avantages post<span class=\"_ _1\"/>\u00e9rieurs \u00e0 l\u2019emploi autres que<span class=\"_ _1\"/> les pensions et les <span class=\"_ _1\"/>indemnit\u00e9s de fin d<span class=\"_ _1\"/>e contrat comprennent l'i<span class=\"_ _1\"/>mpact<span class=\"ls1 ws0\"> </span>du plan de tran<span class=\"_ _1\"/>sformation FFP (24 millions EUR en 2022 e<span class=\"_ _1\"/>t 1 million EUR en 2021) e<span class=\"_ _1\"/>t les autres indemnit\u00e9s de fin d<span class=\"_ _1\"/>e contrat (3 millions EUR en 2022 <span class=\"_ _1\"/>et <span class=\"lse6 ws152\">1 m<span class=\"_ _13\"/>il<span class=\"_ _13\"/>li<span class=\"_ _13\"/>on E<span class=\"_ _13\"/>UR<span class=\"_ _13\"/> en </span>2021)<span class=\"_ _1\"/>. Il compren<span class=\"_ _1\"/>d \u00e9gal<span class=\"_ _1\"/>ement l<span class=\"_ _1\"/>e co\u00fbt de<span class=\"_ _1\"/>s service<span class=\"_ _1\"/>s rendus a<span class=\"_ _1\"/>u cou<span class=\"_ _1\"/>rs de l\u2019ex<span class=\"_ _1\"/>ercice<span class=\"_ _1\"/> et le c<span class=\"lscf ws110\">o\u00fbt<span class=\"_ _1\"/> des services pass\u00e9s <span class=\"_ _1\"/>des autres avantages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 </span>l'emploi (EUR 4 millions en 2022 e<span class=\"_ _1\"/>t EUR 4 millions en 2021).<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les d\u00e9pen<span class=\"_ _1\"/>ses li<span class=\"_ _1\"/>\u00e9es \u00e0 la f<span class=\"_ _1\"/>orce de<span class=\"_ _1\"/> trava<span class=\"_ _1\"/>il comprenn<span class=\"_ _7\"/>ent les d\u00e9pen<span class=\"_ _1\"/>ses li<span class=\"_ _1\"/>\u00e9es \u00e0 la <span class=\"_ _1\"/>consultan<span class=\"_ _1\"/>ce et aux<span class=\"_ _7\"/> forces de t<span class=\"_ _1\"/>ravail ext<span class=\"_ _1\"/>ernes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les autr<span class=\"_ _1\"/>es <span class=\"lscf ws110\">charges li\u00e9e<span class=\"_ _1\"/>s aux forces de travail, <span class=\"_ _1\"/>comprennent les co\u00fbt<span class=\"_ _1\"/>s li\u00e9s aux forces de <span class=\"_ _1\"/>travail internes (telles que<span class=\"_ _1\"/> les ch\u00e8ques repas,<span class=\"ls1 ws0\"> <span class=\"lsd2\">le<span class=\"_ _1\"/>s activi<span class=\"_ _1\"/>t\u00e9s </span></span></span>sociales, les assurances<span class=\"_ _1\"/> accidents du t<span class=\"_ _1\"/>ravail, les tickets train pou<span class=\"_ _1\"/>r les actifs).<span class=\"ls1 ws0\"> </span>Annexe 27. D\u00e9penses non li\u00e9es \u00e0 l<span class=\"_ _1\"/>a force de travail<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Contra<span class=\"_ _1\"/>ts de service<span class=\"_ _1\"/>s et de cap<span class=\"_ _1\"/>acit\u00e9 et c<span class=\"_ _1\"/>omposants d<span class=\"_ _1\"/>es contra<span class=\"_ _1\"/>ts de leasin<span class=\"_ _1\"/>g autres q<span class=\"_ _1\"/>ue le 43<span class=\"ls1 ws0\"> <span class=\"_ _35\"> </span><span class=\"ls100 ws14e\">59</span> </span>droit d'usage<span class=\"ls1 ws0\"> </span>Maintenance et out<span class=\"_ _13\"/>illage<span class=\"ws0\"> </span>170<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span></span>184<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Publicit\u00e9 et relations publiques<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> <span class=\"_ _e5\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>3</span> </span>Administration, for<span class=\"_ _13\"/>mation, \u00e9tudes<span class=\"_ _13\"/> et honoraires<span class=\"_ _13\"/><span class=\"ws0\"> </span>137<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _cc\"> </span></span>144<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>T\u00e9l\u00e9communications, frais postaux et four<span class=\"_ _1\"/>nitures de bureau<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>25<span class=\"ls1 ws0\"> </span>Prov. pour pertes de valeur<span class=\"ls1 ws0\"> </span>26<span class=\"ls1 ws0\"> <span class=\"_ _4b\"> </span></span>27<span class=\"ls1 ws0\"> </span>Taxes autres que les imp\u00f4ts sur le r\u00e9sultat<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>29<span class=\"ls1 ws0\"> </span>Autres d\u00e9penses non li\u00e9es \u00e0 la force de tra<span class=\"_ _1\"/>vail <span class=\"ls1 ws0\"> </span>35<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>29<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>554<span class=\"ls1 ws0\"> </span>601<span class=\"ls1 ws0\"> </span>Annex<span class=\"_ _7\"/>e 28. Amo<span class=\"_ _1\"/>rtiss<span class=\"_ _1\"/>ement<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Amorti<span class=\"_ _1\"/>ssement des li<span class=\"_ _1\"/>cences et a<span class=\"_ _1\"/>utres acti<span class=\"_ _1\"/>fs incor<span class=\"_ _1\"/>porels<span class=\"ls1 ws0\"> </span>489<span class=\"ls1 ws0\"> <span class=\"_ _41\"> </span><span class=\"ls100 ws14e\">525</span> </span>Amorti<span class=\"_ _1\"/>ssements d'a<span class=\"_ _1\"/>ctifs <span class=\"ls1 ws14c\">immobilis\u00e9s corporels<span class=\"ws0\"> </span></span>614<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span><span class=\"lsfc ws14a\">5<span class=\"_ _13\"/>69</span> </span>Amortissement<span class=\"_ _13\"/> du droit d'utilis<span class=\"_ _13\"/>ation<span class=\"ws0\"> </span>80<span class=\"ls1 ws0\"> <span class=\"_ _46\"> </span></span>84<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.18<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> </span>1.17<span class=\"_ _13\"/>9<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-148-4": {
   "value": "Annexe 25. Achats de mat\u00e9riel et de services li\u00e9s aux ventes Au 31 d\u00e9cembre (en millions EUR) 2021  2022 Achats de mat\u00e9riel  444  487 Achats de services  1.554  1.699 Total 1.997 2.186 Les biens et services en relation directe avec les revenus sont des co\u00fbts externes variables encourus dans le cadre de ventes et qui varient avec celles-ci. Dans le Groupe Proximus cela concerne essentiellement les co\u00fbts li\u00e9s au trafic (co\u00fbts d\u2019interconnexion, co\u00fbts de terminaison\u2026), les co\u00fbts d\u2019acquisition de clients et de r\u00e9tention, les co\u00fbts externes li\u00e9s directement aux contrats informatiques tels que les \u00e9quipements, la maintenance, le support du fournisseur refactur\u00e9 au client et les co\u00fbts li\u00e9s \u00e0 la TV de Proximus tels que les co\u00fbts pour le contenu et les droits de diffusion variables. Cela comprend \u00e9galement le co\u00fbt des ventes et les commandes en cours factur\u00e9es aux clients. Les achats de mat\u00e9riel, pr\u00e9sent\u00e9s d\u00e9duction faite de la production immobilis\u00e9e de l\u2019entreprise, s\u2019\u00e9l\u00e8vent \u00e0 68 millions EUR en 2022et \u00e0 63 millions EUR en 2021. Cela comprend essentiellement les modems et les d\u00e9codeurs install\u00e9s chez les clients. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-150-4": {
   "value": "Annexe 27. D\u00e9penses non li\u00e9es \u00e0 l<span class=\"_ _1\"/>a force de travail<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Contra<span class=\"_ _1\"/>ts de service<span class=\"_ _1\"/>s et de cap<span class=\"_ _1\"/>acit\u00e9 et c<span class=\"_ _1\"/>omposants d<span class=\"_ _1\"/>es contra<span class=\"_ _1\"/>ts de leasin<span class=\"_ _1\"/>g autres q<span class=\"_ _1\"/>ue le 43<span class=\"ls1 ws0\"> <span class=\"_ _35\"> </span><span class=\"ls100 ws14e\">59</span> </span>droit d'usage<span class=\"ls1 ws0\"> </span>Maintenance et out<span class=\"_ _13\"/>illage<span class=\"ws0\"> </span>170<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span></span>184<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Publicit\u00e9 et relations publiques<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> <span class=\"_ _e5\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>3</span> </span>Administration, for<span class=\"_ _13\"/>mation, \u00e9tudes<span class=\"_ _13\"/> et honoraires<span class=\"_ _13\"/><span class=\"ws0\"> </span>137<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _cc\"> </span></span>144<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>T\u00e9l\u00e9communications, frais postaux et four<span class=\"_ _1\"/>nitures de bureau<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>25<span class=\"ls1 ws0\"> </span>Prov. pour pertes de valeur<span class=\"ls1 ws0\"> </span>26<span class=\"ls1 ws0\"> <span class=\"_ _4b\"> </span></span>27<span class=\"ls1 ws0\"> </span>Taxes autres que les imp\u00f4ts sur le r\u00e9sultat<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>29<span class=\"ls1 ws0\"> </span>Autres d\u00e9penses non li\u00e9es \u00e0 la force de tra<span class=\"_ _1\"/>vail <span class=\"ls1 ws0\"> </span>35<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>29<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>554<span class=\"ls1 ws0\"> </span>601<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-151-4": {
   "value": "Annex<span class=\"_ _7\"/>e 28. Amo<span class=\"_ _1\"/>rtiss<span class=\"_ _1\"/>ement<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Amorti<span class=\"_ _1\"/>ssement des li<span class=\"_ _1\"/>cences et a<span class=\"_ _1\"/>utres acti<span class=\"_ _1\"/>fs incor<span class=\"_ _1\"/>porels<span class=\"ls1 ws0\"> </span>489<span class=\"ls1 ws0\"> <span class=\"_ _41\"> </span><span class=\"ls100 ws14e\">525</span> </span>Amorti<span class=\"_ _1\"/>ssements d'a<span class=\"_ _1\"/>ctifs <span class=\"ls1 ws14c\">immobilis\u00e9s corporels<span class=\"ws0\"> </span></span>614<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span><span class=\"lsfc ws14a\">5<span class=\"_ _13\"/>69</span> </span>Amortissement<span class=\"_ _13\"/> du droit d'utilis<span class=\"_ _13\"/>ation<span class=\"ws0\"> </span>80<span class=\"ls1 ws0\"> <span class=\"_ _46\"> </span></span>84<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.18<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> </span>1.17<span class=\"_ _13\"/>9<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-2": {
   "value": "Annexe 29. Produits financiers nets<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Produits fi<span class=\"_ _13\"/>nanciers<span class=\"ws0\"> </span>4 4 Int\u00e9r\u00eats des<span class=\"_ _13\"/> instruments financiers<span class=\"_ _13\"/><span class=\"ws0\"> </span>Au <span class=\"ls101 ws14f\">co\u00fbt amorti<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _217\"> </span>2 <span class=\"_ _218\"> </span>3 </span></span>Autres<span class=\"_ _13\"/> produit<span class=\"_ _13\"/>s fin<span class=\"_ _13\"/>ancie<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>2 <span class=\"_ _218\"> </span>1<span class=\"_ _13\"/> Co\u00fbts fin<span class=\"_ _13\"/>anciers<span class=\"ws0\"> </span>-<span class=\"ls100 ws14e\">58</span> -<span class=\"ls100 ws14e\">53</span> Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats sur instr<span class=\"_ _1\"/>uments fi<span class=\"_ _1\"/>nanciers a<span class=\"_ _1\"/>u co\u00fbt amo<span class=\"_ _1\"/>rti<span class=\"ls1 ws0\"> </span>Emprunts obligat<span class=\"_ _13\"/>aires non subordonn\u00e9<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>-<span class=\"ls10f ws16c\">43<span class=\"_ _e5\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">48</span>Int\u00e9r\u00ea<span class=\"_ _1\"/>ts sur locati<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> </span>-2<span class=\"_ _155\"> </span>-4Dettes \u00e0 co<span class=\"_ _1\"/>urt<span class=\"ls1 ws0\">-<span class=\"ls10e ws162\">terme</span> <span class=\"_ _16c\"> </span>0 <span class=\"_ _155\"> </span>-<span class=\"_ _13\"/>1</span>Dettes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"_ _219\"> </span>-4<span class=\"_ _155\"> </span>-2</span>Co\u00fbt d<span class=\"_ _1\"/>'actualisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>Sur pen<span class=\"_ _1\"/>sions et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 l<span class=\"_ _1\"/>'emploi <span class=\"ls1 ws0\"> <span class=\"_ _21a\"> </span>-4<span class=\"_ _87\"> </span>5 </span>Pertes de valeur <span class=\"ls1 ws0\"> </span>Sur les i<span class=\"_ _1\"/>nvestissemen<span class=\"_ _1\"/>ts dan<span class=\"_ _1\"/>s les entrep<span class=\"_ _1\"/>rises a<span class=\"_ _1\"/>ssoci\u00e9es et le<span class=\"_ _1\"/>s coentr<span class=\"_ _1\"/>eprises<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span>0 <span class=\"_ _155\"> </span>-1</span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste <span class=\"ls1 ws14c\">valeur des inst<span class=\"_ _13\"/>ruments financiers<span class=\"ws0\"> </span></span>Pas dans une relation de couver<span class=\"_ _1\"/>ture <span class=\"ls1 ws0\">- <span class=\"lsfe ws14d\">FV<span class=\"_ _13\"/>TPL</span> <span class=\"_ _157\"> </span>-2<span class=\"_ _50\"> </span>0 </span>Autres<span class=\"_ _13\"/> frais fi<span class=\"_ _13\"/>nanci<span class=\"_ _13\"/>ers<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-2<span class=\"_ _34\"> </span>-2Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">54</span> -<span class=\"ls11a ws175\">49</span> La r\u00e9\u00e9v<span class=\"_ _13\"/>aluatio<span class=\"_ _13\"/>n \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"_ _13\"/> de la dett<span class=\"_ _13\"/>e relative \u00e0 l'<span class=\"_ _13\"/>opt<span class=\"_ _13\"/>ion de vent<span class=\"_ _13\"/>e accor<span class=\"_ _13\"/>d\u00e9e aux anc<span class=\"_ _13\"/>iens <span class=\"ls108 ws159\">propri\u00e9<span class=\"_ _1\"/>taires<span class=\"_ _1\"/> de Be<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls107 wsa1\">Mobile su<span class=\"_ _13\"/>r leur<span class=\"_ _13\"/>s </span></span></span>propres<span class=\"_ _1\"/> actions a<span class=\"_ _7\"/> g\u00e9n\u00e9r\u00e9 une<span class=\"_ _1\"/> perte <span class=\"_ _1\"/>de 2 m<span class=\"_ _1\"/>illi<span class=\"_ _1\"/>ons EUR e<span class=\"_ _1\"/>n 2021 (e<span class=\"_ _1\"/>t pas d\u2019i<span class=\"_ _1\"/>mpact<span class=\"_ _1\"/> en 2022).<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Le gain<span class=\"_ _13\"/> sur les pe<span class=\"_ _13\"/>nsions et autr<span class=\"_ _13\"/>es avant<span class=\"_ _13\"/>ages po<span class=\"_ _13\"/>st\u00e9rie<span class=\"_ _13\"/>urs \u00e0 l'emploi<span class=\"_ _13\"/> (5 millio<span class=\"_ _13\"/>ns EUR)<span class=\"_ _13\"/> r\u00e9sul<span class=\"_ _13\"/>te princ<span class=\"_ _13\"/>ipalemen<span class=\"_ _13\"/>t de l'eff<span class=\"_ _13\"/>et de l'\u00e9<span class=\"ls10b ws15e\">volut<span class=\"_ _13\"/>i<span class=\"ls1 ws0\">on </span></span>des co<span class=\"_ _13\"/>ndition<span class=\"_ _13\"/>s du march<span class=\"_ _13\"/>\u00e9, notamment<span class=\"_ _13\"/> le ch<span class=\"_ _13\"/>angeme<span class=\"_ _13\"/>nt sign<span class=\"_ _13\"/>ificat<span class=\"_ _13\"/>if des tau<span class=\"_ _13\"/>x d'actu<span class=\"_ _13\"/>alisation<span class=\"_ _13\"/>, sur<span class=\"_ _13\"/> les obli<span class=\"_ _13\"/>gatio<span class=\"_ _13\"/>ns.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-3": {
   "value": "Annexe 29. Produits financiers nets<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Produits fi<span class=\"_ _13\"/>nanciers<span class=\"ws0\"> </span>4 4 Int\u00e9r\u00eats des<span class=\"_ _13\"/> instruments financiers<span class=\"_ _13\"/><span class=\"ws0\"> </span>Au <span class=\"ls101 ws14f\">co\u00fbt amorti<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _217\"> </span>2 <span class=\"_ _218\"> </span>3 </span></span>Autres<span class=\"_ _13\"/> produit<span class=\"_ _13\"/>s fin<span class=\"_ _13\"/>ancie<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>2 <span class=\"_ _218\"> </span>1<span class=\"_ _13\"/> Co\u00fbts fin<span class=\"_ _13\"/>anciers<span class=\"ws0\"> </span>-<span class=\"ls100 ws14e\">58</span> -<span class=\"ls100 ws14e\">53</span> Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats sur instr<span class=\"_ _1\"/>uments fi<span class=\"_ _1\"/>nanciers a<span class=\"_ _1\"/>u co\u00fbt amo<span class=\"_ _1\"/>rti<span class=\"ls1 ws0\"> </span>Emprunts obligat<span class=\"_ _13\"/>aires non subordonn\u00e9<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>-<span class=\"ls10f ws16c\">43<span class=\"_ _e5\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">48</span>Int\u00e9r\u00ea<span class=\"_ _1\"/>ts sur locati<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> </span>-2<span class=\"_ _155\"> </span>-4Dettes \u00e0 co<span class=\"_ _1\"/>urt<span class=\"ls1 ws0\">-<span class=\"ls10e ws162\">terme</span> <span class=\"_ _16c\"> </span>0 <span class=\"_ _155\"> </span>-<span class=\"_ _13\"/>1</span>Dettes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"_ _219\"> </span>-4<span class=\"_ _155\"> </span>-2</span>Co\u00fbt d<span class=\"_ _1\"/>'actualisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>Sur pen<span class=\"_ _1\"/>sions et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 l<span class=\"_ _1\"/>'emploi <span class=\"ls1 ws0\"> <span class=\"_ _21a\"> </span>-4<span class=\"_ _87\"> </span>5 </span>Pertes de valeur <span class=\"ls1 ws0\"> </span>Sur les i<span class=\"_ _1\"/>nvestissemen<span class=\"_ _1\"/>ts dan<span class=\"_ _1\"/>s les entrep<span class=\"_ _1\"/>rises a<span class=\"_ _1\"/>ssoci\u00e9es et le<span class=\"_ _1\"/>s coentr<span class=\"_ _1\"/>eprises<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span>0 <span class=\"_ _155\"> </span>-1</span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste <span class=\"ls1 ws14c\">valeur des inst<span class=\"_ _13\"/>ruments financiers<span class=\"ws0\"> </span></span>Pas dans une relation de couver<span class=\"_ _1\"/>ture <span class=\"ls1 ws0\">- <span class=\"lsfe ws14d\">FV<span class=\"_ _13\"/>TPL</span> <span class=\"_ _157\"> </span>-2<span class=\"_ _50\"> </span>0 </span>Autres<span class=\"_ _13\"/> frais fi<span class=\"_ _13\"/>nanci<span class=\"_ _13\"/>ers<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-2<span class=\"_ _34\"> </span>-2Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">54</span> -<span class=\"ls11a ws175\">49</span> La r\u00e9\u00e9v<span class=\"_ _13\"/>aluatio<span class=\"_ _13\"/>n \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"_ _13\"/> de la dett<span class=\"_ _13\"/>e relative \u00e0 l'<span class=\"_ _13\"/>opt<span class=\"_ _13\"/>ion de vent<span class=\"_ _13\"/>e accor<span class=\"_ _13\"/>d\u00e9e aux anc<span class=\"_ _13\"/>iens <span class=\"ls108 ws159\">propri\u00e9<span class=\"_ _1\"/>taires<span class=\"_ _1\"/> de Be<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls107 wsa1\">Mobile su<span class=\"_ _13\"/>r leur<span class=\"_ _13\"/>s </span></span></span>propres<span class=\"_ _1\"/> actions a<span class=\"_ _7\"/> g\u00e9n\u00e9r\u00e9 une<span class=\"_ _1\"/> perte <span class=\"_ _1\"/>de 2 m<span class=\"_ _1\"/>illi<span class=\"_ _1\"/>ons EUR e<span class=\"_ _1\"/>n 2021 (e<span class=\"_ _1\"/>t pas d\u2019i<span class=\"_ _1\"/>mpact<span class=\"_ _1\"/> en 2022).<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Le gain<span class=\"_ _13\"/> sur les pe<span class=\"_ _13\"/>nsions et autr<span class=\"_ _13\"/>es avant<span class=\"_ _13\"/>ages po<span class=\"_ _13\"/>st\u00e9rie<span class=\"_ _13\"/>urs \u00e0 l'emploi<span class=\"_ _13\"/> (5 millio<span class=\"_ _13\"/>ns EUR)<span class=\"_ _13\"/> r\u00e9sul<span class=\"_ _13\"/>te princ<span class=\"_ _13\"/>ipalemen<span class=\"_ _13\"/>t de l'eff<span class=\"_ _13\"/>et de l'\u00e9<span class=\"ls10b ws15e\">volut<span class=\"_ _13\"/>i<span class=\"ls1 ws0\">on </span></span>des co<span class=\"_ _13\"/>ndition<span class=\"_ _13\"/>s du march<span class=\"_ _13\"/>\u00e9, notamment<span class=\"_ _13\"/> le ch<span class=\"_ _13\"/>angeme<span class=\"_ _13\"/>nt sign<span class=\"_ _13\"/>ificat<span class=\"_ _13\"/>if des tau<span class=\"_ _13\"/>x d'actu<span class=\"_ _13\"/>alisation<span class=\"_ _13\"/>, sur<span class=\"_ _13\"/> les obli<span class=\"_ _13\"/>gatio<span class=\"_ _13\"/>ns.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-4": {
   "value": "Annexe 29. Produits financiers nets<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Produits fi<span class=\"_ _13\"/>nanciers<span class=\"ws0\"> </span>4 4 Int\u00e9r\u00eats des<span class=\"_ _13\"/> instruments financiers<span class=\"_ _13\"/><span class=\"ws0\"> </span>Au <span class=\"ls101 ws14f\">co\u00fbt amorti<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _217\"> </span>2 <span class=\"_ _218\"> </span>3 </span></span>Autres<span class=\"_ _13\"/> produit<span class=\"_ _13\"/>s fin<span class=\"_ _13\"/>ancie<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>2 <span class=\"_ _218\"> </span>1<span class=\"_ _13\"/> Co\u00fbts fin<span class=\"_ _13\"/>anciers<span class=\"ws0\"> </span>-<span class=\"ls100 ws14e\">58</span> -<span class=\"ls100 ws14e\">53</span> Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats sur instr<span class=\"_ _1\"/>uments fi<span class=\"_ _1\"/>nanciers a<span class=\"_ _1\"/>u co\u00fbt amo<span class=\"_ _1\"/>rti<span class=\"ls1 ws0\"> </span>Emprunts obligat<span class=\"_ _13\"/>aires non subordonn\u00e9<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>-<span class=\"ls10f ws16c\">43<span class=\"_ _e5\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">48</span>Int\u00e9r\u00ea<span class=\"_ _1\"/>ts sur locati<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> </span>-2<span class=\"_ _155\"> </span>-4Dettes \u00e0 co<span class=\"_ _1\"/>urt<span class=\"ls1 ws0\">-<span class=\"ls10e ws162\">terme</span> <span class=\"_ _16c\"> </span>0 <span class=\"_ _155\"> </span>-<span class=\"_ _13\"/>1</span>Dettes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"_ _219\"> </span>-4<span class=\"_ _155\"> </span>-2</span>Co\u00fbt d<span class=\"_ _1\"/>'actualisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>Sur pen<span class=\"_ _1\"/>sions et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 l<span class=\"_ _1\"/>'emploi <span class=\"ls1 ws0\"> <span class=\"_ _21a\"> </span>-4<span class=\"_ _87\"> </span>5 </span>Pertes de valeur <span class=\"ls1 ws0\"> </span>Sur les i<span class=\"_ _1\"/>nvestissemen<span class=\"_ _1\"/>ts dan<span class=\"_ _1\"/>s les entrep<span class=\"_ _1\"/>rises a<span class=\"_ _1\"/>ssoci\u00e9es et le<span class=\"_ _1\"/>s coentr<span class=\"_ _1\"/>eprises<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span>0 <span class=\"_ _155\"> </span>-1</span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste <span class=\"ls1 ws14c\">valeur des inst<span class=\"_ _13\"/>ruments financiers<span class=\"ws0\"> </span></span>Pas dans une relation de couver<span class=\"_ _1\"/>ture <span class=\"ls1 ws0\">- <span class=\"lsfe ws14d\">FV<span class=\"_ _13\"/>TPL</span> <span class=\"_ _157\"> </span>-2<span class=\"_ _50\"> </span>0 </span>Autres<span class=\"_ _13\"/> frais fi<span class=\"_ _13\"/>nanci<span class=\"_ _13\"/>ers<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-2<span class=\"_ _34\"> </span>-2Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">54</span> -<span class=\"ls11a ws175\">49</span> La r\u00e9\u00e9v<span class=\"_ _13\"/>aluatio<span class=\"_ _13\"/>n \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"_ _13\"/> de la dett<span class=\"_ _13\"/>e relative \u00e0 l'<span class=\"_ _13\"/>opt<span class=\"_ _13\"/>ion de vent<span class=\"_ _13\"/>e accor<span class=\"_ _13\"/>d\u00e9e aux anc<span class=\"_ _13\"/>iens <span class=\"ls108 ws159\">propri\u00e9<span class=\"_ _1\"/>taires<span class=\"_ _1\"/> de Be<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls107 wsa1\">Mobile su<span class=\"_ _13\"/>r leur<span class=\"_ _13\"/>s </span></span></span>propres<span class=\"_ _1\"/> actions a<span class=\"_ _7\"/> g\u00e9n\u00e9r\u00e9 une<span class=\"_ _1\"/> perte <span class=\"_ _1\"/>de 2 m<span class=\"_ _1\"/>illi<span class=\"_ _1\"/>ons EUR e<span class=\"_ _1\"/>n 2021 (e<span class=\"_ _1\"/>t pas d\u2019i<span class=\"_ _1\"/>mpact<span class=\"_ _1\"/> en 2022).<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Le gain<span class=\"_ _13\"/> sur les pe<span class=\"_ _13\"/>nsions et autr<span class=\"_ _13\"/>es avant<span class=\"_ _13\"/>ages po<span class=\"_ _13\"/>st\u00e9rie<span class=\"_ _13\"/>urs \u00e0 l'emploi<span class=\"_ _13\"/> (5 millio<span class=\"_ _13\"/>ns EUR)<span class=\"_ _13\"/> r\u00e9sul<span class=\"_ _13\"/>te princ<span class=\"_ _13\"/>ipalemen<span class=\"_ _13\"/>t de l'eff<span class=\"_ _13\"/>et de l'\u00e9<span class=\"ls10b ws15e\">volut<span class=\"_ _13\"/>i<span class=\"ls1 ws0\">on </span></span>des co<span class=\"_ _13\"/>ndition<span class=\"_ _13\"/>s du march<span class=\"_ _13\"/>\u00e9, notamment<span class=\"_ _13\"/> le ch<span class=\"_ _13\"/>angeme<span class=\"_ _13\"/>nt sign<span class=\"_ _13\"/>ificat<span class=\"_ _13\"/>if des tau<span class=\"_ _13\"/>x d'actu<span class=\"_ _13\"/>alisation<span class=\"_ _13\"/>, sur<span class=\"_ _13\"/> les obli<span class=\"_ _13\"/>gatio<span class=\"_ _13\"/>ns.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-5": {
   "value": "Annexe 29. Produits financiers nets<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Produits fi<span class=\"_ _13\"/>nanciers<span class=\"ws0\"> </span>4 4 Int\u00e9r\u00eats des<span class=\"_ _13\"/> instruments financiers<span class=\"_ _13\"/><span class=\"ws0\"> </span>Au <span class=\"ls101 ws14f\">co\u00fbt amorti<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _217\"> </span>2 <span class=\"_ _218\"> </span>3 </span></span>Autres<span class=\"_ _13\"/> produit<span class=\"_ _13\"/>s fin<span class=\"_ _13\"/>ancie<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>2 <span class=\"_ _218\"> </span>1<span class=\"_ _13\"/> Co\u00fbts fin<span class=\"_ _13\"/>anciers<span class=\"ws0\"> </span>-<span class=\"ls100 ws14e\">58</span> -<span class=\"ls100 ws14e\">53</span> Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats sur instr<span class=\"_ _1\"/>uments fi<span class=\"_ _1\"/>nanciers a<span class=\"_ _1\"/>u co\u00fbt amo<span class=\"_ _1\"/>rti<span class=\"ls1 ws0\"> </span>Emprunts obligat<span class=\"_ _13\"/>aires non subordonn\u00e9<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>-<span class=\"ls10f ws16c\">43<span class=\"_ _e5\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">48</span>Int\u00e9r\u00ea<span class=\"_ _1\"/>ts sur locati<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> </span>-2<span class=\"_ _155\"> </span>-4Dettes \u00e0 co<span class=\"_ _1\"/>urt<span class=\"ls1 ws0\">-<span class=\"ls10e ws162\">terme</span> <span class=\"_ _16c\"> </span>0 <span class=\"_ _155\"> </span>-<span class=\"_ _13\"/>1</span>Dettes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"_ _219\"> </span>-4<span class=\"_ _155\"> </span>-2</span>Co\u00fbt d<span class=\"_ _1\"/>'actualisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>Sur pen<span class=\"_ _1\"/>sions et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 l<span class=\"_ _1\"/>'emploi <span class=\"ls1 ws0\"> <span class=\"_ _21a\"> </span>-4<span class=\"_ _87\"> </span>5 </span>Pertes de valeur <span class=\"ls1 ws0\"> </span>Sur les i<span class=\"_ _1\"/>nvestissemen<span class=\"_ _1\"/>ts dan<span class=\"_ _1\"/>s les entrep<span class=\"_ _1\"/>rises a<span class=\"_ _1\"/>ssoci\u00e9es et le<span class=\"_ _1\"/>s coentr<span class=\"_ _1\"/>eprises<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span>0 <span class=\"_ _155\"> </span>-1</span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste <span class=\"ls1 ws14c\">valeur des inst<span class=\"_ _13\"/>ruments financiers<span class=\"ws0\"> </span></span>Pas dans une relation de couver<span class=\"_ _1\"/>ture <span class=\"ls1 ws0\">- <span class=\"lsfe ws14d\">FV<span class=\"_ _13\"/>TPL</span> <span class=\"_ _157\"> </span>-2<span class=\"_ _50\"> </span>0 </span>Autres<span class=\"_ _13\"/> frais fi<span class=\"_ _13\"/>nanci<span class=\"_ _13\"/>ers<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-2<span class=\"_ _34\"> </span>-2Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">54</span> -<span class=\"ls11a ws175\">49</span> La r\u00e9\u00e9v<span class=\"_ _13\"/>aluatio<span class=\"_ _13\"/>n \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"_ _13\"/> de la dett<span class=\"_ _13\"/>e relative \u00e0 l'<span class=\"_ _13\"/>opt<span class=\"_ _13\"/>ion de vent<span class=\"_ _13\"/>e accor<span class=\"_ _13\"/>d\u00e9e aux anc<span class=\"_ _13\"/>iens <span class=\"ls108 ws159\">propri\u00e9<span class=\"_ _1\"/>taires<span class=\"_ _1\"/> de Be<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls107 wsa1\">Mobile su<span class=\"_ _13\"/>r leur<span class=\"_ _13\"/>s </span></span></span>propres<span class=\"_ _1\"/> actions a<span class=\"_ _7\"/> g\u00e9n\u00e9r\u00e9 une<span class=\"_ _1\"/> perte <span class=\"_ _1\"/>de 2 m<span class=\"_ _1\"/>illi<span class=\"_ _1\"/>ons EUR e<span class=\"_ _1\"/>n 2021 (e<span class=\"_ _1\"/>t pas d\u2019i<span class=\"_ _1\"/>mpact<span class=\"_ _1\"/> en 2022).<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Le gain<span class=\"_ _13\"/> sur les pe<span class=\"_ _13\"/>nsions et autr<span class=\"_ _13\"/>es avant<span class=\"_ _13\"/>ages po<span class=\"_ _13\"/>st\u00e9rie<span class=\"_ _13\"/>urs \u00e0 l'emploi<span class=\"_ _13\"/> (5 millio<span class=\"_ _13\"/>ns EUR)<span class=\"_ _13\"/> r\u00e9sul<span class=\"_ _13\"/>te princ<span class=\"_ _13\"/>ipalemen<span class=\"_ _13\"/>t de l'eff<span class=\"_ _13\"/>et de l'\u00e9<span class=\"ls10b ws15e\">volut<span class=\"_ _13\"/>i<span class=\"ls1 ws0\">on </span></span>des co<span class=\"_ _13\"/>ndition<span class=\"_ _13\"/>s du march<span class=\"_ _13\"/>\u00e9, notamment<span class=\"_ _13\"/> le ch<span class=\"_ _13\"/>angeme<span class=\"_ _13\"/>nt sign<span class=\"_ _13\"/>ificat<span class=\"_ _13\"/>if des tau<span class=\"_ _13\"/>x d'actu<span class=\"_ _13\"/>alisation<span class=\"_ _13\"/>, sur<span class=\"_ _13\"/> les obli<span class=\"_ _13\"/>gatio<span class=\"_ _13\"/>ns.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-6": {
   "value": "Annexe 29. Produits financiers nets<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Produits fi<span class=\"_ _13\"/>nanciers<span class=\"ws0\"> </span>4 4 Int\u00e9r\u00eats des<span class=\"_ _13\"/> instruments financiers<span class=\"_ _13\"/><span class=\"ws0\"> </span>Au <span class=\"ls101 ws14f\">co\u00fbt amorti<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _217\"> </span>2 <span class=\"_ _218\"> </span>3 </span></span>Autres<span class=\"_ _13\"/> produit<span class=\"_ _13\"/>s fin<span class=\"_ _13\"/>ancie<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>2 <span class=\"_ _218\"> </span>1<span class=\"_ _13\"/> Co\u00fbts fin<span class=\"_ _13\"/>anciers<span class=\"ws0\"> </span>-<span class=\"ls100 ws14e\">58</span> -<span class=\"ls100 ws14e\">53</span> Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats sur instr<span class=\"_ _1\"/>uments fi<span class=\"_ _1\"/>nanciers a<span class=\"_ _1\"/>u co\u00fbt amo<span class=\"_ _1\"/>rti<span class=\"ls1 ws0\"> </span>Emprunts obligat<span class=\"_ _13\"/>aires non subordonn\u00e9<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>-<span class=\"ls10f ws16c\">43<span class=\"_ _e5\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">48</span>Int\u00e9r\u00ea<span class=\"_ _1\"/>ts sur locati<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> </span>-2<span class=\"_ _155\"> </span>-4Dettes \u00e0 co<span class=\"_ _1\"/>urt<span class=\"ls1 ws0\">-<span class=\"ls10e ws162\">terme</span> <span class=\"_ _16c\"> </span>0 <span class=\"_ _155\"> </span>-<span class=\"_ _13\"/>1</span>Dettes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"_ _219\"> </span>-4<span class=\"_ _155\"> </span>-2</span>Co\u00fbt d<span class=\"_ _1\"/>'actualisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>Sur pen<span class=\"_ _1\"/>sions et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 l<span class=\"_ _1\"/>'emploi <span class=\"ls1 ws0\"> <span class=\"_ _21a\"> </span>-4<span class=\"_ _87\"> </span>5 </span>Pertes de valeur <span class=\"ls1 ws0\"> </span>Sur les i<span class=\"_ _1\"/>nvestissemen<span class=\"_ _1\"/>ts dan<span class=\"_ _1\"/>s les entrep<span class=\"_ _1\"/>rises a<span class=\"_ _1\"/>ssoci\u00e9es et le<span class=\"_ _1\"/>s coentr<span class=\"_ _1\"/>eprises<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span>0 <span class=\"_ _155\"> </span>-1</span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste <span class=\"ls1 ws14c\">valeur des inst<span class=\"_ _13\"/>ruments financiers<span class=\"ws0\"> </span></span>Pas dans une relation de couver<span class=\"_ _1\"/>ture <span class=\"ls1 ws0\">- <span class=\"lsfe ws14d\">FV<span class=\"_ _13\"/>TPL</span> <span class=\"_ _157\"> </span>-2<span class=\"_ _50\"> </span>0 </span>Autres<span class=\"_ _13\"/> frais fi<span class=\"_ _13\"/>nanci<span class=\"_ _13\"/>ers<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-2<span class=\"_ _34\"> </span>-2Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">54</span> -<span class=\"ls11a ws175\">49</span> La r\u00e9\u00e9v<span class=\"_ _13\"/>aluatio<span class=\"_ _13\"/>n \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"_ _13\"/> de la dett<span class=\"_ _13\"/>e relative \u00e0 l'<span class=\"_ _13\"/>opt<span class=\"_ _13\"/>ion de vent<span class=\"_ _13\"/>e accor<span class=\"_ _13\"/>d\u00e9e aux anc<span class=\"_ _13\"/>iens <span class=\"ls108 ws159\">propri\u00e9<span class=\"_ _1\"/>taires<span class=\"_ _1\"/> de Be<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls107 wsa1\">Mobile su<span class=\"_ _13\"/>r leur<span class=\"_ _13\"/>s </span></span></span>propres<span class=\"_ _1\"/> actions a<span class=\"_ _7\"/> g\u00e9n\u00e9r\u00e9 une<span class=\"_ _1\"/> perte <span class=\"_ _1\"/>de 2 m<span class=\"_ _1\"/>illi<span class=\"_ _1\"/>ons EUR e<span class=\"_ _1\"/>n 2021 (e<span class=\"_ _1\"/>t pas d\u2019i<span class=\"_ _1\"/>mpact<span class=\"_ _1\"/> en 2022).<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Le gain<span class=\"_ _13\"/> sur les pe<span class=\"_ _13\"/>nsions et autr<span class=\"_ _13\"/>es avant<span class=\"_ _13\"/>ages po<span class=\"_ _13\"/>st\u00e9rie<span class=\"_ _13\"/>urs \u00e0 l'emploi<span class=\"_ _13\"/> (5 millio<span class=\"_ _13\"/>ns EUR)<span class=\"_ _13\"/> r\u00e9sul<span class=\"_ _13\"/>te princ<span class=\"_ _13\"/>ipalemen<span class=\"_ _13\"/>t de l'eff<span class=\"_ _13\"/>et de l'\u00e9<span class=\"ls10b ws15e\">volut<span class=\"_ _13\"/>i<span class=\"ls1 ws0\">on </span></span>des co<span class=\"_ _13\"/>ndition<span class=\"_ _13\"/>s du march<span class=\"_ _13\"/>\u00e9, notamment<span class=\"_ _13\"/> le ch<span class=\"_ _13\"/>angeme<span class=\"_ _13\"/>nt sign<span class=\"_ _13\"/>ificat<span class=\"_ _13\"/>if des tau<span class=\"_ _13\"/>x d'actu<span class=\"_ _13\"/>alisation<span class=\"_ _13\"/>, sur<span class=\"_ _13\"/> les obli<span class=\"_ _13\"/>gatio<span class=\"_ _13\"/>ns.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-7": {
   "value": "Annexe 29. Produits financiers nets<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Produits fi<span class=\"_ _13\"/>nanciers<span class=\"ws0\"> </span>4 4 Int\u00e9r\u00eats des<span class=\"_ _13\"/> instruments financiers<span class=\"_ _13\"/><span class=\"ws0\"> </span>Au <span class=\"ls101 ws14f\">co\u00fbt amorti<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _217\"> </span>2 <span class=\"_ _218\"> </span>3 </span></span>Autres<span class=\"_ _13\"/> produit<span class=\"_ _13\"/>s fin<span class=\"_ _13\"/>ancie<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>2 <span class=\"_ _218\"> </span>1<span class=\"_ _13\"/> Co\u00fbts fin<span class=\"_ _13\"/>anciers<span class=\"ws0\"> </span>-<span class=\"ls100 ws14e\">58</span> -<span class=\"ls100 ws14e\">53</span> Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats sur instr<span class=\"_ _1\"/>uments fi<span class=\"_ _1\"/>nanciers a<span class=\"_ _1\"/>u co\u00fbt amo<span class=\"_ _1\"/>rti<span class=\"ls1 ws0\"> </span>Emprunts obligat<span class=\"_ _13\"/>aires non subordonn\u00e9<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>-<span class=\"ls10f ws16c\">43<span class=\"_ _e5\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">48</span>Int\u00e9r\u00ea<span class=\"_ _1\"/>ts sur locati<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> </span>-2<span class=\"_ _155\"> </span>-4Dettes \u00e0 co<span class=\"_ _1\"/>urt<span class=\"ls1 ws0\">-<span class=\"ls10e ws162\">terme</span> <span class=\"_ _16c\"> </span>0 <span class=\"_ _155\"> </span>-<span class=\"_ _13\"/>1</span>Dettes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"_ _219\"> </span>-4<span class=\"_ _155\"> </span>-2</span>Co\u00fbt d<span class=\"_ _1\"/>'actualisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>Sur pen<span class=\"_ _1\"/>sions et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 l<span class=\"_ _1\"/>'emploi <span class=\"ls1 ws0\"> <span class=\"_ _21a\"> </span>-4<span class=\"_ _87\"> </span>5 </span>Pertes de valeur <span class=\"ls1 ws0\"> </span>Sur les i<span class=\"_ _1\"/>nvestissemen<span class=\"_ _1\"/>ts dan<span class=\"_ _1\"/>s les entrep<span class=\"_ _1\"/>rises a<span class=\"_ _1\"/>ssoci\u00e9es et le<span class=\"_ _1\"/>s coentr<span class=\"_ _1\"/>eprises<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span>0 <span class=\"_ _155\"> </span>-1</span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste <span class=\"ls1 ws14c\">valeur des inst<span class=\"_ _13\"/>ruments financiers<span class=\"ws0\"> </span></span>Pas dans une relation de couver<span class=\"_ _1\"/>ture <span class=\"ls1 ws0\">- <span class=\"lsfe ws14d\">FV<span class=\"_ _13\"/>TPL</span> <span class=\"_ _157\"> </span>-2<span class=\"_ _50\"> </span>0 </span>Autres<span class=\"_ _13\"/> frais fi<span class=\"_ _13\"/>nanci<span class=\"_ _13\"/>ers<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-2<span class=\"_ _34\"> </span>-2Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">54</span> -<span class=\"ls11a ws175\">49</span> La r\u00e9\u00e9v<span class=\"_ _13\"/>aluatio<span class=\"_ _13\"/>n \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"_ _13\"/> de la dett<span class=\"_ _13\"/>e relative \u00e0 l'<span class=\"_ _13\"/>opt<span class=\"_ _13\"/>ion de vent<span class=\"_ _13\"/>e accor<span class=\"_ _13\"/>d\u00e9e aux anc<span class=\"_ _13\"/>iens <span class=\"ls108 ws159\">propri\u00e9<span class=\"_ _1\"/>taires<span class=\"_ _1\"/> de Be<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls107 wsa1\">Mobile su<span class=\"_ _13\"/>r leur<span class=\"_ _13\"/>s </span></span></span>propres<span class=\"_ _1\"/> actions a<span class=\"_ _7\"/> g\u00e9n\u00e9r\u00e9 une<span class=\"_ _1\"/> perte <span class=\"_ _1\"/>de 2 m<span class=\"_ _1\"/>illi<span class=\"_ _1\"/>ons EUR e<span class=\"_ _1\"/>n 2021 (e<span class=\"_ _1\"/>t pas d\u2019i<span class=\"_ _1\"/>mpact<span class=\"_ _1\"/> en 2022).<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Le gain<span class=\"_ _13\"/> sur les pe<span class=\"_ _13\"/>nsions et autr<span class=\"_ _13\"/>es avant<span class=\"_ _13\"/>ages po<span class=\"_ _13\"/>st\u00e9rie<span class=\"_ _13\"/>urs \u00e0 l'emploi<span class=\"_ _13\"/> (5 millio<span class=\"_ _13\"/>ns EUR)<span class=\"_ _13\"/> r\u00e9sul<span class=\"_ _13\"/>te princ<span class=\"_ _13\"/>ipalemen<span class=\"_ _13\"/>t de l'eff<span class=\"_ _13\"/>et de l'\u00e9<span class=\"ls10b ws15e\">volut<span class=\"_ _13\"/>i<span class=\"ls1 ws0\">on </span></span>des co<span class=\"_ _13\"/>ndition<span class=\"_ _13\"/>s du march<span class=\"_ _13\"/>\u00e9, notamment<span class=\"_ _13\"/> le ch<span class=\"_ _13\"/>angeme<span class=\"_ _13\"/>nt sign<span class=\"_ _13\"/>ificat<span class=\"_ _13\"/>if des tau<span class=\"_ _13\"/>x d'actu<span class=\"_ _13\"/>alisation<span class=\"_ _13\"/>, sur<span class=\"_ _13\"/> les obli<span class=\"_ _13\"/>gatio<span class=\"_ _13\"/>ns.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-8": {
   "value": "Annexe 29. Produits financiers nets<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Produits fi<span class=\"_ _13\"/>nanciers<span class=\"ws0\"> </span>4 4 Int\u00e9r\u00eats des<span class=\"_ _13\"/> instruments financiers<span class=\"_ _13\"/><span class=\"ws0\"> </span>Au <span class=\"ls101 ws14f\">co\u00fbt amorti<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _217\"> </span>2 <span class=\"_ _218\"> </span>3 </span></span>Autres<span class=\"_ _13\"/> produit<span class=\"_ _13\"/>s fin<span class=\"_ _13\"/>ancie<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>2 <span class=\"_ _218\"> </span>1<span class=\"_ _13\"/> Co\u00fbts fin<span class=\"_ _13\"/>anciers<span class=\"ws0\"> </span>-<span class=\"ls100 ws14e\">58</span> -<span class=\"ls100 ws14e\">53</span> Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats sur instr<span class=\"_ _1\"/>uments fi<span class=\"_ _1\"/>nanciers a<span class=\"_ _1\"/>u co\u00fbt amo<span class=\"_ _1\"/>rti<span class=\"ls1 ws0\"> </span>Emprunts obligat<span class=\"_ _13\"/>aires non subordonn\u00e9<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>-<span class=\"ls10f ws16c\">43<span class=\"_ _e5\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">48</span>Int\u00e9r\u00ea<span class=\"_ _1\"/>ts sur locati<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> </span>-2<span class=\"_ _155\"> </span>-4Dettes \u00e0 co<span class=\"_ _1\"/>urt<span class=\"ls1 ws0\">-<span class=\"ls10e ws162\">terme</span> <span class=\"_ _16c\"> </span>0 <span class=\"_ _155\"> </span>-<span class=\"_ _13\"/>1</span>Dettes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"_ _219\"> </span>-4<span class=\"_ _155\"> </span>-2</span>Co\u00fbt d<span class=\"_ _1\"/>'actualisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>Sur pen<span class=\"_ _1\"/>sions et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 l<span class=\"_ _1\"/>'emploi <span class=\"ls1 ws0\"> <span class=\"_ _21a\"> </span>-4<span class=\"_ _87\"> </span>5 </span>Pertes de valeur <span class=\"ls1 ws0\"> </span>Sur les i<span class=\"_ _1\"/>nvestissemen<span class=\"_ _1\"/>ts dan<span class=\"_ _1\"/>s les entrep<span class=\"_ _1\"/>rises a<span class=\"_ _1\"/>ssoci\u00e9es et le<span class=\"_ _1\"/>s coentr<span class=\"_ _1\"/>eprises<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span>0 <span class=\"_ _155\"> </span>-1</span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste <span class=\"ls1 ws14c\">valeur des inst<span class=\"_ _13\"/>ruments financiers<span class=\"ws0\"> </span></span>Pas dans une relation de couver<span class=\"_ _1\"/>ture <span class=\"ls1 ws0\">- <span class=\"lsfe ws14d\">FV<span class=\"_ _13\"/>TPL</span> <span class=\"_ _157\"> </span>-2<span class=\"_ _50\"> </span>0 </span>Autres<span class=\"_ _13\"/> frais fi<span class=\"_ _13\"/>nanci<span class=\"_ _13\"/>ers<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-2<span class=\"_ _34\"> </span>-2Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">54</span> -<span class=\"ls11a ws175\">49</span> La r\u00e9\u00e9v<span class=\"_ _13\"/>aluatio<span class=\"_ _13\"/>n \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"_ _13\"/> de la dett<span class=\"_ _13\"/>e relative \u00e0 l'<span class=\"_ _13\"/>opt<span class=\"_ _13\"/>ion de vent<span class=\"_ _13\"/>e accor<span class=\"_ _13\"/>d\u00e9e aux anc<span class=\"_ _13\"/>iens <span class=\"ls108 ws159\">propri\u00e9<span class=\"_ _1\"/>taires<span class=\"_ _1\"/> de Be<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls107 wsa1\">Mobile su<span class=\"_ _13\"/>r leur<span class=\"_ _13\"/>s </span></span></span>propres<span class=\"_ _1\"/> actions a<span class=\"_ _7\"/> g\u00e9n\u00e9r\u00e9 une<span class=\"_ _1\"/> perte <span class=\"_ _1\"/>de 2 m<span class=\"_ _1\"/>illi<span class=\"_ _1\"/>ons EUR e<span class=\"_ _1\"/>n 2021 (e<span class=\"_ _1\"/>t pas d\u2019i<span class=\"_ _1\"/>mpact<span class=\"_ _1\"/> en 2022).<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Le gain<span class=\"_ _13\"/> sur les pe<span class=\"_ _13\"/>nsions et autr<span class=\"_ _13\"/>es avant<span class=\"_ _13\"/>ages po<span class=\"_ _13\"/>st\u00e9rie<span class=\"_ _13\"/>urs \u00e0 l'emploi<span class=\"_ _13\"/> (5 millio<span class=\"_ _13\"/>ns EUR)<span class=\"_ _13\"/> r\u00e9sul<span class=\"_ _13\"/>te princ<span class=\"_ _13\"/>ipalemen<span class=\"_ _13\"/>t de l'eff<span class=\"_ _13\"/>et de l'\u00e9<span class=\"ls10b ws15e\">volut<span class=\"_ _13\"/>i<span class=\"ls1 ws0\">on </span></span>des co<span class=\"_ _13\"/>ndition<span class=\"_ _13\"/>s du march<span class=\"_ _13\"/>\u00e9, notamment<span class=\"_ _13\"/> le ch<span class=\"_ _13\"/>angeme<span class=\"_ _13\"/>nt sign<span class=\"_ _13\"/>ificat<span class=\"_ _13\"/>if des tau<span class=\"_ _13\"/>x d'actu<span class=\"_ _13\"/>alisation<span class=\"_ _13\"/>, sur<span class=\"_ _13\"/> les obli<span class=\"_ _13\"/>gatio<span class=\"_ _13\"/>ns.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-152-2": {
   "value": "Annex<span class=\"_ _7\"/>e 30. B\u00e9n<span class=\"_ _1\"/>\u00e9fice p<span class=\"_ _1\"/>ar act<span class=\"_ _7\"/>ion<span class=\"ls1 ws0\"> </span>Le b\u00e9n\u00e9fice de bas<span class=\"_ _1\"/>e par action est calcul\u00e9<span class=\"_ _1\"/> en divisant le r\u00e9sulta<span class=\"_ _1\"/>t net de l'exercice attribuable<span class=\"_ _1\"/> aux actionnaires o<span class=\"_ _1\"/>rdinaires par le nombre mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 d'actions ordin<span class=\"_ _1\"/>aires en circulation au co<span class=\"_ _1\"/>urs de l'exercice.<span class=\"ls1 ws0\"> </span>Le r\u00e9sultat dilu\u00e9 pa<span class=\"_ _1\"/>r action est calc<span class=\"_ _1\"/>ul\u00e9 en divisant le r\u00e9sultat n<span class=\"_ _1\"/>et de l\u2019exercice at<span class=\"_ _1\"/>tribuable aux actions or<span class=\"_ _1\"/>dinaires par le <span class=\"ws113\">nomb<span class=\"_ _1\"/>re moyen pond\u00e9r\u00e9 </span>d\u2019actions<span class=\"ls1 ws0\"> </span><span class=\"ws110\">ordinaires en c<span class=\"_ _1\"/>irculation au cours d<span class=\"_ _1\"/>e l\u2019exercice, tous deux aj<span class=\"_ _1\"/>ust\u00e9s pour tenir <span class=\"_ _1\"/>compte des actions ordinai<span class=\"_ _1\"/>res potentielles dil<span class=\"lsd2 ws115\">utiv<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span></span>Le tableau ci<span class=\"ls1 ws0\">-</span>dessous pr\u00e9sente les donn\u00e9es <span class=\"_ _13\"/>relatives au r\u00e9sultat et au nombre d'actions utilis\u00e9es pour calculer le b\u00e9n\u00e9fi<span class=\"ls101 ws14f\">ce de base par a<span class=\"_ _1\"/>ction<span class=\"ls1 ws0\"> <span class=\"ls10f ws166\">et le r\u00e9sultat </span></span></span>dilu\u00e9 p<span class=\"_ _13\"/>ar ac<span class=\"_ _13\"/>tion<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>R\u00e9sultat net d<span class=\"_ _13\"/>e l'exercice attribuable a<span class=\"_ _13\"/>ux actionnaires o<span class=\"_ _13\"/>rdinaires (en mil<span class=\"_ _13\"/>lions EUR)<span class=\"ws0\"> <span class=\"_ _8c\"> </span><span class=\"ls10f ws16c\">443</span> <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">450</span> </span>R\u00e9sultat net ajust\u00e9 pour le calcul du r\u00e9s<span class=\"_ _1\"/>ultat dilu\u00e9 par action (en millions EUR)<span class=\"ws0\"> <span class=\"_ _21b\"> </span></span>443<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">450</span> </span>Nbr moyen pond\u00e9r\u00e9 d'act<span class=\"_ _13\"/>ions ordinaire<span class=\"_ _13\"/>s exist<span class=\"_ _13\"/>antes<span class=\"ws0\"> <span class=\"_ _214\"> </span><span class=\"ls100 ws14e\">322.751.990</span> <span class=\"_ _11b\"> </span><span class=\"ls100 ws14e\">322.552.465<span class=\"_ _13\"/></span> </span>Nbr mo<span class=\"_ _1\"/>yen pond\u00e9r<span class=\"_ _1\"/>\u00e9 d'actions o<span class=\"_ _1\"/>rdinair<span class=\"_ _1\"/>es existantes p<span class=\"_ _1\"/>our le r<span class=\"_ _1\"/>\u00e9sultat dilu\u00e9<span class=\"_ _1\"/> par ac<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _102\"> </span><span class=\"ls100 ws14e\">322.751.990</span> <span class=\"_ _9a\"> </span><span class=\"ls100 ws14e\">322.552.465</span> </span>R\u00e9sulta<span class=\"_ _1\"/>t de base pa<span class=\"_ _1\"/>r actio<span class=\"_ _1\"/>n (EUR)<span class=\"ls1 ws0\"> <span class=\"_ _21c\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/></span> <span class=\"_ _cf\"> </span><span class=\"lsff ws148\">1,40<span class=\"_ _13\"/></span> </span>R\u00e9sulta<span class=\"_ _1\"/>t dilu\u00e9 pa<span class=\"_ _1\"/>r action<span class=\"_ _1\"/> (EUR)<span class=\"ls1 ws0\"> <span class=\"_ _21d\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/></span> <span class=\"_ _cf\"> </span><span class=\"lsff ws148\">1,40<span class=\"_ _13\"/></span> </span>La vente d'actions au<span class=\"_ _1\"/> management de l'ent<span class=\"_ _1\"/>reprise dans le cadre d<span class=\"_ _1\"/>e plans d'achat d'action<span class=\"_ _1\"/>s avec une d\u00e9<span class=\"_ _1\"/>cote de 16,70 % a e<span class=\"_ _1\"/>u un <span class=\"lsd2 ws0\">effet d<span class=\"_ _1\"/>ilutif<span class=\"_ _1\"/>, mais </span>celui<span class=\"ls1 ws0\">-<span class=\"lsd2\">ci <span class=\"_ _1\"/>\u00e9tait no<span class=\"_ _1\"/>n sign<span class=\"_ _1\"/>ificatif<span class=\"_ _1\"/> en 20<span class=\"_ _1\"/>22 et 202<span class=\"_ _1\"/>1.<span class=\"ls1\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-152-4": {
   "value": "Annex<span class=\"_ _7\"/>e 30. B\u00e9n<span class=\"_ _1\"/>\u00e9fice p<span class=\"_ _1\"/>ar act<span class=\"_ _7\"/>ion<span class=\"ls1 ws0\"> </span>Le b\u00e9n\u00e9fice de bas<span class=\"_ _1\"/>e par action est calcul\u00e9<span class=\"_ _1\"/> en divisant le r\u00e9sulta<span class=\"_ _1\"/>t net de l'exercice attribuable<span class=\"_ _1\"/> aux actionnaires o<span class=\"_ _1\"/>rdinaires par le nombre mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 d'actions ordin<span class=\"_ _1\"/>aires en circulation au co<span class=\"_ _1\"/>urs de l'exercice.<span class=\"ls1 ws0\"> </span>Le r\u00e9sultat dilu\u00e9 pa<span class=\"_ _1\"/>r action est calc<span class=\"_ _1\"/>ul\u00e9 en divisant le r\u00e9sultat n<span class=\"_ _1\"/>et de l\u2019exercice at<span class=\"_ _1\"/>tribuable aux actions or<span class=\"_ _1\"/>dinaires par le <span class=\"ws113\">nomb<span class=\"_ _1\"/>re moyen pond\u00e9r\u00e9 </span>d\u2019actions<span class=\"ls1 ws0\"> </span><span class=\"ws110\">ordinaires en c<span class=\"_ _1\"/>irculation au cours d<span class=\"_ _1\"/>e l\u2019exercice, tous deux aj<span class=\"_ _1\"/>ust\u00e9s pour tenir <span class=\"_ _1\"/>compte des actions ordinai<span class=\"_ _1\"/>res potentielles dil<span class=\"lsd2 ws115\">utiv<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span></span>Le tableau ci<span class=\"ls1 ws0\">-</span>dessous pr\u00e9sente les donn\u00e9es <span class=\"_ _13\"/>relatives au r\u00e9sultat et au nombre d'actions utilis\u00e9es pour calculer le b\u00e9n\u00e9fi<span class=\"ls101 ws14f\">ce de base par a<span class=\"_ _1\"/>ction<span class=\"ls1 ws0\"> <span class=\"ls10f ws166\">et le r\u00e9sultat </span></span></span>dilu\u00e9 p<span class=\"_ _13\"/>ar ac<span class=\"_ _13\"/>tion<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>R\u00e9sultat net d<span class=\"_ _13\"/>e l'exercice attribuable a<span class=\"_ _13\"/>ux actionnaires o<span class=\"_ _13\"/>rdinaires (en mil<span class=\"_ _13\"/>lions EUR)<span class=\"ws0\"> <span class=\"_ _8c\"> </span><span class=\"ls10f ws16c\">443</span> <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">450</span> </span>R\u00e9sultat net ajust\u00e9 pour le calcul du r\u00e9s<span class=\"_ _1\"/>ultat dilu\u00e9 par action (en millions EUR)<span class=\"ws0\"> <span class=\"_ _21b\"> </span></span>443<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">450</span> </span>Nbr moyen pond\u00e9r\u00e9 d'act<span class=\"_ _13\"/>ions ordinaire<span class=\"_ _13\"/>s exist<span class=\"_ _13\"/>antes<span class=\"ws0\"> <span class=\"_ _214\"> </span><span class=\"ls100 ws14e\">322.751.990</span> <span class=\"_ _11b\"> </span><span class=\"ls100 ws14e\">322.552.465<span class=\"_ _13\"/></span> </span>Nbr mo<span class=\"_ _1\"/>yen pond\u00e9r<span class=\"_ _1\"/>\u00e9 d'actions o<span class=\"_ _1\"/>rdinair<span class=\"_ _1\"/>es existantes p<span class=\"_ _1\"/>our le r<span class=\"_ _1\"/>\u00e9sultat dilu\u00e9<span class=\"_ _1\"/> par ac<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _102\"> </span><span class=\"ls100 ws14e\">322.751.990</span> <span class=\"_ _9a\"> </span><span class=\"ls100 ws14e\">322.552.465</span> </span>R\u00e9sulta<span class=\"_ _1\"/>t de base pa<span class=\"_ _1\"/>r actio<span class=\"_ _1\"/>n (EUR)<span class=\"ls1 ws0\"> <span class=\"_ _21c\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/></span> <span class=\"_ _cf\"> </span><span class=\"lsff ws148\">1,40<span class=\"_ _13\"/></span> </span>R\u00e9sulta<span class=\"_ _1\"/>t dilu\u00e9 pa<span class=\"_ _1\"/>r action<span class=\"_ _1\"/> (EUR)<span class=\"ls1 ws0\"> <span class=\"_ _21d\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/></span> <span class=\"_ _cf\"> </span><span class=\"lsff ws148\">1,40<span class=\"_ _13\"/></span> </span>La vente d'actions au<span class=\"_ _1\"/> management de l'ent<span class=\"_ _1\"/>reprise dans le cadre d<span class=\"_ _1\"/>e plans d'achat d'action<span class=\"_ _1\"/>s avec une d\u00e9<span class=\"_ _1\"/>cote de 16,70 % a e<span class=\"_ _1\"/>u un <span class=\"lsd2 ws0\">effet d<span class=\"_ _1\"/>ilutif<span class=\"_ _1\"/>, mais </span>celui<span class=\"ls1 ws0\">-<span class=\"lsd2\">ci <span class=\"_ _1\"/>\u00e9tait no<span class=\"_ _1\"/>n sign<span class=\"_ _1\"/>ificatif<span class=\"_ _1\"/> en 20<span class=\"_ _1\"/>22 et 202<span class=\"_ _1\"/>1.<span class=\"ls1\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s7_notes__5__6": {
   "value": "Annexe 31. Dividendes pay\u00e9s et propos\u00e9s 2021 2022 Dividendes par actions ordinaires : Dividendes propos\u00e9s (en millions EUR)  387  387 Nombre d'actions ordinaires avec droits aux dividendes  322.741.364  322.741.364 Dividende par action (EUR)  1,2  1,2 Dividende int\u00e9rimaire pay\u00e9 aux actionnaires (en millions EUR)  161  161 Dividende int\u00e9rimaire par action (EUR)  0,5  0,5 Les dividendes propos\u00e9s pour l\u2019ann\u00e9e 2021 ont \u00e9t\u00e9 effectivement pay\u00e9s en avril 2022. Le dividende int\u00e9rimaire de 2022 a \u00e9t\u00e9 pay\u00e9 en d\u00e9cembre 2022. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s7_notes__5__5-1": {
   "value": "Annex<span class=\"_ _7\"/>e 31. Divi<span class=\"_ _1\"/>dend<span class=\"_ _1\"/>es pay<span class=\"_ _7\"/>\u00e9s et prop<span class=\"_ _7\"/>os\u00e9s<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Dividendes par act<span class=\"_ _13\"/>ions ordinaires<span class=\"ws0\"> :<span class=\"_ _13\"/> </span>Dividendes propos\u00e9s<span class=\"_ _13\"/> (en millions EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> <span class=\"_ _1da\"> </span>387 <span class=\"_ _110\"> </span><span class=\"ls100 ws14e\">387</span> </span>Nombre d'actions ordin<span class=\"_ _13\"/>aires avec dr<span class=\"_ _13\"/>oits aux dividendes<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _165\"> </span><span class=\"ls100 ws14e\">322.741.364</span> <span class=\"_ _112\"> </span><span class=\"ls100 ws14e\">322.741.364</span> </span>Dividende par action (<span class=\"_ _13\"/>EUR)<span class=\"ws0\"> <span class=\"_ _21e\"> </span><span class=\"lsff ws148\">1,2</span> <span class=\"_ _4b\"> </span><span class=\"lsff ws148\">1,2</span> </span>Dividende int\u00e9rimair<span class=\"_ _13\"/>e pay\u00e9 aux actionn<span class=\"_ _13\"/>aires (en millions EU<span class=\"_ _13\"/>R)<span class=\"ws0\"> <span class=\"_ _1ba\"> </span><span class=\"lsff ws148\">16<span class=\"_ _13\"/>1</span> <span class=\"_ _e5\"> </span><span class=\"lsff ws148\">16<span class=\"_ _13\"/>1</span> </span>Dividende int\u00e9rimair<span class=\"_ _13\"/>e par action (EU<span class=\"_ _13\"/>R)<span class=\"ws0\"> <span class=\"_ _1f1\"> </span></span><span class=\"ls111\">0,5<span class=\"_ _13\"/></span><span class=\"ws0\"> <span class=\"_ _5c\"> </span></span><span class=\"ls111\">0,5</span><span class=\"ws0\"> </span>Les divid<span class=\"_ _1\"/>endes p<span class=\"_ _1\"/>ropos\u00e9s p<span class=\"_ _1\"/>our l\u2019an<span class=\"_ _1\"/>n\u00e9e 2021<span class=\"_ _7\"/> ont \u00e9t\u00e9 effec<span class=\"_ _1\"/>tivement<span class=\"_ _1\"/> pay\u00e9s <span class=\"_ _1\"/>en avril 2<span class=\"_ _1\"/>022. L<span class=\"_ _1\"/>e dividend<span class=\"_ _7\"/>e int\u00e9rimai<span class=\"_ _1\"/>re de 2022<span class=\"_ _7\"/> a \u00e9t\u00e9 pay\u00e9 en<span class=\"_ _7\"/> d\u00e9cembre 2022.<span class=\"ls1 ws0\"> </span>Annexes aux<span class=\"_ _13\"/> \u00e9tats finan<span class=\"_ _13\"/>ciers consolid\u00e9s<span class=\"_ _13\"/> Annexe 1. Informations relatives \u00e0 l'entreprise<span class=\"ls1\"> </span>La publication des \u00e9<span class=\"_ _1\"/>tats financiers consolid\u00e9<span class=\"_ _1\"/>s au 31 d\u00e9cembre 202<span class=\"_ _1\"/>2 a \u00e9t\u00e9 autoris\u00e9e pa<span class=\"_ _1\"/>r le Conseil d\u2019Administra<span class=\"_ _1\"/>tion du 16 f\u00e9vrier 2023.Le nombre de collabo<span class=\"_ _1\"/>rateurs du Groupe (<span class=\"_ _1\"/>en \u00e9quivalents temps plein<span class=\"_ _1\"/>) s'\u00e9levait \u00e0 11.634 au 3<span class=\"_ _1\"/>1 d\u00e9cembre 2022 et 11<span class=\"_ _1\"/>.53<span class=\"lsce ws12e\">2 au 31 d<span class=\"_ _13\"/>\u00e9cembre 2021.<span class=\"ls1 ws0\"> </span></span>Durant l\u2019ann\u00e9e<span class=\"ls1 ws0\"> </span>2022 la <span class=\"_ _1\"/>r\u00e9partition du personn<span class=\"_ _1\"/>el du Groupe \u00e9tait de 1<span class=\"_ _1\"/>68 directeurs pour 11.3<span class=\"_ _1\"/>61 employ\u00e9s. <span class=\"lsdf ws12e\">En<span class=\"_ _7\"/><span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lscf ws110\">2021 le nombr<span class=\"_ _1\"/>e moyen de direct<span class=\"_ _1\"/>eurs </span></span></span>\u00e9tait 169 pour 11.276 employ\u00e9s.<span class=\"ls1 ws0\"> </span>Ils Annex<span class=\"_ _7\"/>e <span class=\"_ _13\"/>2. Princ<span class=\"_ _1\"/>ip<span class=\"_ _1\"/>ales r\u00e8gl<span class=\"_ _1\"/>es com<span class=\"_ _1\"/>ptab<span class=\"_ _1\"/>les Base de l<span class=\"_ _1\"/>a pr\u00e9<span class=\"_ _1\"/>parati<span class=\"_ _1\"/>on Les \u00e9ta<span class=\"_ _1\"/>ts financi<span class=\"_ _1\"/>ers con<span class=\"_ _1\"/>solid\u00e9s au<span class=\"_ _1\"/> 31 d<span class=\"_ _1\"/>\u00e9cembre 20<span class=\"_ _1\"/>22 pr<span class=\"_ _1\"/>\u00e9sent\u00e9s c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">joints ont \u00e9t\u00e9 \u00e9tablis conform\u00e9ment <span class=\"_ _1\"/>aux normes internationales d\u2019information </span></span>financi\u00e8re (\"IFRS\") telles qu\u2019ado<span class=\"_ _1\"/>pt\u00e9es dans l\u2019Union <span class=\"_ _1\"/>Europ\u00e9enne. Le <span class=\"_ _1\"/>Groupe a choisi de n\u2019ap<span class=\"lsd2 ws0\">pl<span class=\"_ _1\"/>iquer a<span class=\"_ _1\"/>nticip<span class=\"_ _1\"/>ativem<span class=\"_ _1\"/>ent aucun<span class=\"_ _7\"/>e norme et<span class=\"_ _1\"/> interp<span class=\"_ _7\"/>r<span class=\"_ _13\"/>\u00e9tation<span class=\"_ _1\"/> </span>de l\u2019IASB. <span class=\"ls1 ws0\"> </span>Changeme<span class=\"_ _1\"/>nt de r\u00e8gl<span class=\"_ _7\"/>es comptables Le Groupe n\u2019adopte pa<span class=\"_ _1\"/>s anticipativement le<span class=\"_ _1\"/>s standards et inte<span class=\"_ _1\"/>rpr\u00e9tations. Les r\u00e8gles compta<span class=\"_ _1\"/>bles utilis\u00e9es sont <span class=\"_ _1\"/>identiques \u00e0 c<span class=\"lsd3 ws118\">elles<span class=\"_ _1\"/> des ann<span class=\"_ _1\"/>\u00e9es </span>pr\u00e9c\u00e9den<span class=\"_ _1\"/>tes \u00e0<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">l\u2019exc<span class=\"_ _1\"/>eption du fait que le G<span class=\"_ _1\"/>roupe a d\u00e9cid\u00e9 de mo<span class=\"_ _1\"/>difie<span class=\"ls1 ws0\">r <span class=\"lsd1 ws11a\">volontairement </span>s</span>es r\u00e8gles d\u2019\u00e9valu<span class=\"_ _1\"/>ation pour les droits de diff<span class=\"_ _1\"/>usion de sport<span class=\"ls1 ws0\">s </span></span></span>plur<span class=\"ls1 ws0\">i-sa<span class=\"lsd2 ws115\">isonn<span class=\"_ _1\"/>ier<span class=\"lsdd ws0\">s (v<span class=\"_ _13\"/>oir c<span class=\"_ _13\"/>i<span class=\"ls1\">-<span class=\"lsd9 ws11e\">dessou<span class=\"_ _1\"/>s)<span class=\"ls1 ws0\"> <span class=\"lsd3 ws121\">et <span class=\"lsd1 ws114\">a appliqu\u00e9 l<span class=\"_ _1\"/>es nouvelles normes et interpr\u00e9tations IF<span class=\"_ _1\"/>RS ou les r\u00e9visions de celles<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci, t<span class=\"_ _1\"/>elles qu\u2019adopt\u00e9es par </span></span></span></span></span></span></span></span></span></span>l\u2019Union Europ\u00e9enne et qui sont de<span class=\"_ _1\"/>venues obligatoires \u00e0 partir du 1er janvier 2022. C<span class=\"_ _1\"/>es changements sont d\u00e9taill\u00e9s <span class=\"_ _1\"/>ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws130\">dessou<span class=\"_ _1\"/>s : <span class=\"ls1 ws0\"> </span></span></span>Amendements aux st<span class=\"_ _1\"/>andards : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Amendements \u00e0 l\u2019IFRS 16 Locations (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">al<span class=\"_ _1\"/>l\u00e8gements de loyers li\u00e9<span class=\"_ _1\"/>s \u00e0 la Cov<span class=\"lsd2 ws115\">id<span class=\"ls1 ws0\">- </span></span>19 po<span class=\"_ _1\"/>ur les p\u00e9riodes d\u00e9m<span class=\"_ _1\"/>arrant \u00e0 partir du 1 av<span class=\"_ _1\"/>ril </span></span>2021<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd7 ws131\">\u00bb) ;<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Amendements \u00e0 l\u2019IFRS 3 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">Regro<span class=\"_ _1\"/>upement d\u2019entreprises<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd3 ws123\">r\u00e9f<span class=\"_ _1\"/>\u00e9rences au<span class=\"_ _1\"/> cadre conceptuel<span class=\"_ _7\"/> <span class=\"_ _13\"/>\u00bb)<span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd7 ws131\">Amende<span class=\"_ _13\"/>ments \u00e0 l\u2019IAS 16 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">Produits ant\u00e9rieurs \u00e0 l\u2019utilisat<span class=\"_ _1\"/>ion pr\u00e9vue<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsce ws116\">\u00bb)<span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd7 ws131\">Amende<span class=\"_ _13\"/>ments \u00e0 l\u2019IAS 37 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lse6 ws12f\">Pr<span class=\"_ _13\"/>o<span class=\"_ _13\"/>vis<span class=\"_ _13\"/><span class=\"lscf ws110\">ions, passifs et actifs <span class=\"_ _1\"/>\u00e9ventuels <span class=\"ls1 ws0\">\u2013 <span class=\"lsdd ws125\">Contr<span class=\"_ _13\"/>ats d\u00e9<span class=\"_ _13\"/>fic<span class=\"_ _13\"/>ita<span class=\"_ _13\"/>ires<span class=\"_ _13\"/> </span>\u2013 </span>Co\u00fbts d\u2019ex\u00e9c<span class=\"_ _1\"/>ution du contrat<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsce ws116\">\u00bb)<span class=\"ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Am\u00e9liorations annuelles aux standards IFRS cycle 201<span class=\"_ _1\"/>8<span class=\"ls1 ws0\">-<span class=\"lsce ws116\">2020</span><span class=\"ff54\">\u202f</span>; </span></span>L\u2019application de ces n<span class=\"_ _1\"/>ouveaux standards et am<span class=\"_ _1\"/>endements n\u2019a pas d\u2019<span class=\"_ _1\"/>impact<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">sur les \u00e9tats<span class=\"_ _1\"/> financiers co<span class=\"_ _1\"/>nsol<span class=\"lscf ws113\">id\u00e9s du Groupe. <span class=\"ls1 ws0\"> </span></span></span></span>En 2022, les r\u00e8gles comptables co<span class=\"_ _1\"/>ncernant la reconnaissance des dr<span class=\"_ _1\"/>oits de diffusion du football et de to<span class=\"_ _1\"/>us les autres droits <span class=\"lsd5 ws129\">de di<span class=\"_ _13\"/>ff<span class=\"_ _13\"/>us<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n de<span class=\"_ _13\"/> sp<span class=\"_ _13\"/>ort<span class=\"_ _13\"/>s </span>pluri<span class=\"ls1 ws0\">-</span><span class=\"ws110\">saisonniers ont \u00e9t\u00e9<span class=\"_ _1\"/> mises \u00e0 jour pou<span class=\"_ _1\"/>r mieux refl\u00e9ter le f<span class=\"_ _1\"/>ait que ces contrats f<span class=\"_ _1\"/>ournissent des droits <span class=\"_ _1\"/>et des obligations \u00e0 lo<span class=\"_ _1\"/>ng terme \u00e0 Proximus. </span>Les r\u00e8gles mises \u00e0 jo<span class=\"_ _1\"/>ur pr\u00e9voient de capitali<span class=\"_ _1\"/>ser les droits de diff<span class=\"_ _1\"/>usion du football, et tou<span class=\"_ _1\"/>s les autres droit<span class=\"_ _1\"/>s de diffusion <span class=\"ws113\">de sports pluri<span class=\"ls1 ws0\">-<span class=\"lsd1 ws11a\">saisonniers, </span></span></span>pour la dur\u00e9e totale<span class=\"_ _1\"/> du contrat, ai<span class=\"_ _1\"/>nsi que la reconnaissance <span class=\"_ _1\"/>du passif correspondan<span class=\"_ _1\"/>t (pour la dur\u00e9e <span class=\"_ _1\"/>totale du contrat). Selon<span class=\"_ _1\"/> les r\u00e8gles comptables pr\u00e9c\u00e9dentes, ces droi<span class=\"_ _1\"/>ts et le passif correspondant <span class=\"_ _1\"/>\u00e9taient comptabili<span class=\"_ _1\"/>s\u00e9s par saison. Cette mi<span class=\"_ _1\"/>se \u00e0 jour n'a pas d'impa<span class=\"_ _1\"/>ct sur l<span class=\"lsd3 ws118\">e com<span class=\"_ _1\"/>pte de r<span class=\"_ _1\"/>\u00e9sultat,<span class=\"_ _1\"/> l'\u00e9tat </span>des capitaux <span class=\"ws110\">propres ou le tableau<span class=\"_ _1\"/> des flux de t<span class=\"_ _1\"/>r\u00e9sorerie. <span class=\"ls1 ws0\"> </span></span>Les chif<span class=\"_ _1\"/>fres com<span class=\"_ _1\"/>paratifs<span class=\"_ _1\"/> de 2021<span class=\"_ _1\"/> ont \u00e9t<span class=\"_ _1\"/>\u00e9 retrai<span class=\"_ _1\"/>t\u00e9s comm<span class=\"_ _1\"/>e r\u00e9sum\u00e9<span class=\"_ _1\"/> ci<span class=\"ls1 ws0\">-</span><span class=\"lscf\">dess<span class=\"ls1 ws0\">o</span></span>us po<span class=\"_ _1\"/>ur refl<span class=\"_ _1\"/>\u00e9ter l<span class=\"lsd4 ws128\">es<span class=\"ls1 ws0\"> </span></span><span class=\"lscf\">politique<span class=\"ls1 ws0\">s </span>comptabl<span class=\"_ _1\"/>e<span class=\"ls1 ws0\">s <span class=\"lsde ws122\">mise<span class=\"_ _13\"/></span>s </span><span class=\"ws110\">\u00e0 jour.<span class=\"ls1 ws0\"> </span></span></span>Au 1er ja<span class=\"_ _13\"/>nv<span class=\"_ _13\"/>ier<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 1er ja<span class=\"_ _13\"/>nv<span class=\"_ _13\"/>ier<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Retra<span class=\"_ _13\"/>item<span class=\"_ _13\"/>ent<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _161\"> </span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _162\"> </span><span class=\"lsfa ws149\">2021 <span class=\"lsfd ws14b\">r\u00e9vis\u00e9</span></span> </span>Immobilisations<span class=\"_ _13\"/> incorporelles ave<span class=\"_ _13\"/>c dur\u00e9e de vie limit<span class=\"_ _13\"/>\u00e9e<span class=\"ws0\"> <span class=\"_ _129\"> </span><span class=\"lsfe ws14d\">1.047</span> <span class=\"_ _163\"> </span><span class=\"lsff ws148\">184<span class=\"_ _13\"/></span> <span class=\"_ _91\"> </span><span class=\"ls100 ws14e\">1.231</span> </span>Autres<span class=\"_ _1\"/> dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _164\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"lsff ws148\">154<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"ls100 ws14e\">256</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span><span class=\"lsff ws148\">1.213<span class=\"_ _13\"/></span> <span class=\"_ _107\"> </span><span class=\"ls100 ws14e\">30</span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">1.243<span class=\"_ _13\"/></span> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>Retra<span class=\"_ _13\"/>item<span class=\"_ _13\"/>ent<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _161\"> </span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _162\"> </span><span class=\"lsfa ws149\">2021 <span class=\"lsfd ws14b\">r\u00e9vis\u00e9</span></span> </span>Immobilisations<span class=\"_ _13\"/> incorporelles ave<span class=\"_ _13\"/>c dur\u00e9e de vie limit<span class=\"_ _13\"/>\u00e9e<span class=\"ws0\"> <span class=\"_ _166\"> </span><span class=\"lsff ws148\">1.113<span class=\"_ _13\"/></span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">151</span> <span class=\"_ _91\"> </span><span class=\"lsff ws148\">1.<span class=\"_ _13\"/>265<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _164\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _167\"> </span><span class=\"lsff ws148\">118</span> <span class=\"_ _167\"> </span><span class=\"ls100 ws14e\">220</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _168\"> </span><span class=\"lsff ws148\">1.51<span class=\"_ _13\"/>5</span> <span class=\"_ _ab\"> </span><span class=\"ls100 ws14e\">34<span class=\"_ _13\"/></span> <span class=\"_ _85\"> </span><span class=\"lsff ws148\">1.548<span class=\"_ _13\"/></span> </span>S<span class=\"lsf9 ws12c\">egments o<span class=\"_ _1\"/>p\u00e9rati<span class=\"_ _1\"/>onnels </span>Les segments op\u00e9ra<span class=\"_ _1\"/>tionnels du Groupe sont le<span class=\"_ _1\"/>s composantes du <span class=\"_ _1\"/>Groupe dont les r\u00e9sultat<span class=\"_ _1\"/>s op\u00e9rationnels sont revus <span class=\"_ _1\"/>r\u00e9guli\u00e8rement par so<span class=\"_ _1\"/>n Leadership Squad, le <span class=\"_ _1\"/>principal d\u00e9cideur op\u00e9r<span class=\"_ _1\"/>ationnel du Groupe (<span class=\"_ _1\"/>PDO), afin de prendre d<span class=\"_ _1\"/>es d\u00e9cisions s<span class=\"_ _1\"/>ur les ressources \u00e0 allouer aux<span class=\"_ _1\"/> segments et d\u2019en \u00e9valuer les perfo<span class=\"_ _1\"/>r<span class=\"ws118\">mances.<span class=\"ls1 ws0\"> </span></span>Les rapports internes de<span class=\"_ _1\"/> rentabilit\u00e9 qui sont r<span class=\"_ _1\"/>\u00e9guli\u00e8rement revus pa<span class=\"_ _1\"/>r le PDO afin d\u2019alloue<span class=\"_ _1\"/>r les ressources aux s<span class=\"_ _1\"/>egments et \u00e9v<span class=\"lsd1 ws114\">aluer les </span>performan<span class=\"_ _1\"/>ces, son<span class=\"_ _1\"/>t organ<span class=\"_ _1\"/>is\u00e9s su<span class=\"_ _1\"/>ivant la n<span class=\"_ _1\"/>ature d<span class=\"_ _1\"/>es produ<span class=\"_ _1\"/>its et <span class=\"_ _1\"/>services <span class=\"_ _1\"/>et g\u00e9ogra<span class=\"_ _1\"/>phiqu<span class=\"_ _1\"/>ement. Il<span class=\"_ _1\"/> en r\u00e9su<span class=\"_ _1\"/>lte une d<span class=\"_ _1\"/>\u00e9<span class=\"lsd1 ws119\">finition des segments </span>op\u00e9rationnels comme suit<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">: </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d fc15 lsd2 ws115\">Domestic<span class=\"_ _1\"/><span class=\"ff4f ls1 ws0\"> :<span class=\"ff4d fc3\"> <span class=\"lsd3 ws118\">segment<span class=\"_ _1\"/> offran<span class=\"_ _1\"/>t des s<span class=\"_ _1\"/>ervices <span class=\"_ _1\"/>de commu<span class=\"_ _1\"/>nicatio<span class=\"_ _1\"/>n et info<span class=\"_ _1\"/>rmatiques a<span class=\"_ _1\"/>ux cl<span class=\"_ _1\"/>ients r\u00e9<span class=\"_ _1\"/>sidentiels, a<span class=\"_ _7\"/>ux soci\u00e9t\u00e9s <span class=\"_ _1\"/>et aux m<span class=\"_ _1\"/>arch\u00e9s</span></span></span></span>\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws11a\">wholesale</span><span class=\"ff51\"> </span><span class=\"lscf ws110\">\u00bb en Belgique e<span class=\"_ _1\"/>t au Benelux. Ce <span class=\"_ _1\"/>segment op\u00e9rationnel <span class=\"_ _1\"/>regroupe les a<span class=\"lsd1 ws119\">nciennes<span class=\"_ _1\"/> business units <span class=\"_ _13\"/>CBU, EBU et CW<span class=\"_ _13\"/>S.<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d fc15 lsd1 ws114\">International Carrier Services (BICS)</span><span class=\"ff4d\"> <span class=\"lscf ws110\">est r<span class=\"_ _1\"/>esponsable pour les activit<span class=\"_ _1\"/>\u00e9s de transport \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd3 ws121\">car<span class=\"_ _1\"/>rier<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lscf ws110\">\u00bb sur le <span class=\"_ _1\"/>march\u00e9 international de<span class=\"_ _1\"/>s</span></span></span></span>communications.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d fc15 lsd3 ws121\">TeleSign</span><span class=\"ff51\"> <span class=\"_ _1\"/><span class=\"ff4d lsd3 ws118\">: est sp<span class=\"_ _1\"/>\u00e9cialis\u00e9e da<span class=\"_ _1\"/>ns le d<span class=\"_ _7\"/>omaine de l'au<span class=\"_ _1\"/>thentif<span class=\"_ _1\"/>ication <span class=\"_ _1\"/>s\u00e9curis\u00e9e<span class=\"_ _1\"/> et de l'<span class=\"_ _1\"/>identit\u00e9 d<span class=\"_ _1\"/>igitale, <span class=\"_ _1\"/>et un p<span class=\"_ _1\"/>artenai<span class=\"_ _1\"/>re de conf<span class=\"_ _1\"/>iance de<span class=\"_ _1\"/>s</span></span>plus grandes marqu<span class=\"_ _1\"/>es Internet mondiales, des ch<span class=\"_ _1\"/>ampions du num\u00e9<span class=\"_ _1\"/>rique et des entreprises du<span class=\"_ _1\"/> cloud.<span class=\"ls1 ws0\"> </span>Indicateu<span class=\"_ _1\"/>rs de perfor<span class=\"_ _1\"/>mance altern<span class=\"_ _1\"/>atifs<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe fait usag<span class=\"_ _1\"/>e d\u2019indicateurs de pe<span class=\"_ _1\"/>rformance alt<span class=\"lsd2 ws0\">ernat<span class=\"_ _1\"/>ifs (\u00ab A<span class=\"_ _1\"/>IP \u00bb)<span class=\"_ _1\"/> dans se<span class=\"_ _1\"/>s \u00e9tats f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>rs et a<span class=\"_ _1\"/>nnexes<span class=\"_ _1\"/>. Un AI<span class=\"_ _1\"/>P est un<span class=\"_ _1\"/> indica<span class=\"_ _1\"/>teur f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>r </span>historique ou futur <span class=\"_ _1\"/>de la performance, de la <span class=\"_ _1\"/>situation financi\u00e8re ou<span class=\"_ _1\"/> des flux de <span class=\"_ _1\"/>tr\u00e9sorerie qui se diff\u00e9ren<span class=\"_ _1\"/>cie d\u2019un indicateu<span class=\"lsd1 ws119\">r financier d\u00e9fini dans le </span>r\u00e9f\u00e9rent<span class=\"_ _1\"/>iel <span class=\"lscf ws110\">comptable appl<span class=\"_ _1\"/>icable (IFRS). <span class=\"ls1 ws0\"> </span></span>Un glossaire les d\u00e9crivant est repris dan<span class=\"_ _1\"/>s la section \u00ab Discussion et A<span class=\"_ _1\"/>nalyse des R\u00e9sultats Financiers Consolid\u00e9s par la <span class=\"_ _1\"/>Dire<span class=\"lsd2 ws0\">ction \u00bb<span class=\"_ _1\"/>. Ils son<span class=\"_ _1\"/>t empl<span class=\"_ _1\"/>oy\u00e9s </span>de mani\u00e8re constante<span class=\"_ _1\"/> dans le temps et aju<span class=\"_ _1\"/>st\u00e9s si n<span class=\"ls1 ws0\">\u00e9<span class=\"lsd3 ws121\">cessa<span class=\"_ _1\"/>ire. <span class=\"ls1 ws0\"> </span></span></span>Base de l<span class=\"_ _1\"/>a consoli<span class=\"_ _1\"/>dation L\u2019annexe <span class=\"_ _1\"/>8 pr\u00e9sen<span class=\"_ _1\"/>te une l<span class=\"_ _1\"/>iste d<span class=\"_ _1\"/>es fil<span class=\"_ _1\"/>iales, des<span class=\"_ _1\"/> entrepr<span class=\"_ _1\"/>ises com<span class=\"_ _1\"/>munes,<span class=\"_ _1\"/> des co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise<span class=\"_ _1\"/>s et entrepri<span class=\"_ _1\"/>ses associ\u00e9e<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t les en<span class=\"_ _1\"/>tit\u00e9s cont<span class=\"_ _1\"/>r\u00f4l\u00e9es<span class=\"_ _1\"/> par le <span class=\"_ _1\"/>Groupe.<span class=\"_ _1\"/> Il est qu<span class=\"_ _1\"/>estion d<span class=\"_ _1\"/>e \"cont<span class=\"_ _1\"/>r\u00f4le\" quan<span class=\"_ _1\"/>d le Gro<span class=\"_ _1\"/>upe d<span class=\"_ _1\"/>\u00e9tient le <span class=\"_ _1\"/>p<span class=\"lscf ws110\">ouvoir sur un<span class=\"_ _1\"/>e entit\u00e9, qu\u2019il est expo<span class=\"_ _1\"/>s\u00e9 </span>ou qu\u2019il a droit \u00e0<span class=\"_ _1\"/> des rendements variabl<span class=\"_ _1\"/>es en raison de ses l<span class=\"_ _1\"/>iens avec cette entit<span class=\"_ _1\"/>\u00e9 et qu\u2019il a la capaci<span class=\"_ _1\"/>t\u00e9 d\u2019influer sur ses<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">rendements du fait du po<span class=\"_ _1\"/>uvoir </span></span>qu\u2019il d\u00e9tient. <span class=\"ls1 ws0\"> </span>Les fil<span class=\"_ _1\"/>iales son<span class=\"_ _1\"/>t consol<span class=\"_ _1\"/>id\u00e9es \u00e0 co<span class=\"_ _1\"/>mpter de<span class=\"_ _1\"/> la da<span class=\"_ _1\"/>te \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe en<span class=\"_ _7\"/> obtient le con<span class=\"_ _7\"/>t<span class=\"_ _13\"/>r\u00f4le et<span class=\"_ _1\"/> cessent<span class=\"_ _1\"/> de l\u2019\u00ea<span class=\"_ _1\"/>tre quand<span class=\"_ _1\"/> le Grou<span class=\"_ _1\"/>pe en p<span class=\"_ _1\"/>erd <span class=\"_ _1\"/>le contr\u00f4le<span class=\"_ _1\"/>. Les so<span class=\"_ _1\"/>ldes de<span class=\"_ _1\"/>s compte<span class=\"_ _1\"/>s et tran<span class=\"_ _1\"/>sactions<span class=\"_ _1\"/> entre le<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises du<span class=\"_ _1\"/> Groupe,<span class=\"_ _1\"/> de m\u00eam<span class=\"_ _1\"/>e que le<span class=\"_ _1\"/>s pertes<span class=\"_ _1\"/> ou profi<span class=\"_ _1\"/>ts non r<span class=\"_ _1\"/>\u00e9ali<span class=\"lsd1 ws114\">s\u00e9s qui en<span class=\"_ _1\"/> r\u00e9sultent, </span>sont \u00e9l<span class=\"_ _1\"/>imi<span class=\"lsd1 ws114\">n\u00e9s int\u00e9gralement lo<span class=\"_ _1\"/>rs de la consolidation. <span class=\"lscf ws110\">Quand les r\u00e8gl<span class=\"_ _1\"/>es comptables des fil<span class=\"_ _1\"/>iales ne sont pas alig<span class=\"_ _1\"/>n\u00e9es avec celles du<span class=\"_ _1\"/> Groupe, elles sont </span></span>adapt\u00e9es pour garan<span class=\"_ _1\"/>tir l'\u00e9tablissement des \u00e9tat<span class=\"_ _1\"/>s financiers consolid\u00e9s sur la ba<span class=\"_ _1\"/>se de r\u00e8gles compt<span class=\"_ _1\"/>ables uniformes.<span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es modifications de <span class=\"_ _1\"/>pourcentage de d\u00e9tention da<span class=\"_ _1\"/>ns les filiales qu<span class=\"_ _1\"/>i n\u2019entra\u00eenent pas la pe<span class=\"_ _1\"/>rte de contr\u00f4le sur c<span class=\"_ _1\"/>elles<span class=\"ls1 ws0\">-</span><span class=\"ws113\">ci sont comptabilis\u00e9es comme </span></span>des tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>s sur <span class=\"_ _1\"/>capitau<span class=\"_ _1\"/>x prop<span class=\"_ _1\"/>res. To<span class=\"_ _1\"/>ute diff<span class=\"_ _1\"/>\u00e9rence<span class=\"_ _1\"/> entre la<span class=\"_ _7\"/> variation d<span class=\"_ _1\"/>es int\u00e9<span class=\"_ _1\"/>r\u00eats m<span class=\"_ _1\"/>inorita<span class=\"_ _1\"/>ires et<span class=\"_ _1\"/> la ju<span class=\"_ _1\"/>st<span class=\"lsd3 ws118\">e valeu<span class=\"_ _1\"/>r de la <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rtie pay<span class=\"_ _7\"/>\u00e9e ou </span>re\u00e7ue est reconnue di<span class=\"_ _1\"/>rectement parmi les cap<span class=\"_ _1\"/>itaux propres et aff<span class=\"_ _1\"/>ect\u00e9e aux propri\u00e9taire<span class=\"_ _1\"/>s. <span class=\"lsd1 ws114\">Les frais accessoires li\u00e9s \u00e0 l\u2019acquisition ou \u00e0 la<span class=\"_ _1\"/> cession </span>d\u2019int\u00e9r\u00eats minoritaires dans une fili<span class=\"_ _1\"/>ale quand le contr\u00f4le est conserv\u00e9<span class=\"_ _1\"/>, ne sont reconnus en diminution des fonds<span class=\"_ _1\"/> propres que s\u2019ils repr\u00e9sentent des co\u00fbts marginaux direc<span class=\"_ _1\"/>tement li\u00e9s \u00e0 la t<span class=\"_ _1\"/>ransaction sur fonds prop<span class=\"_ _1\"/>res.<span class=\"ls1 ws0\"> </span>Les entreprises communes sont d<span class=\"_ _1\"/>es arrangements conjoints dont les parties qui <span class=\"_ _1\"/>en ont le contr\u00f4le conjoint ont<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">de<span class=\"_ _1\"/>s droit<span class=\"_ _1\"/>s sur les actif<span class=\"_ _1\"/>s et des </span></span>obligations au titre de<span class=\"_ _1\"/>s passifs, relatifs \u00e0 c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-</span>ci. Les arrangement<span class=\"_ _1\"/>s dont la forme et l<span class=\"_ _1\"/>e but sont tels qu<span class=\"_ _1\"/>e les parties sont pour<span class=\"_ _1\"/> ainsi dire les seul<span class=\"_ _1\"/>es sources de flux de <span class=\"_ _1\"/>tr\u00e9sorerie contribuant \u00e0<span class=\"_ _1\"/> la poursuite des a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"lsd3 ws118\">s son<span class=\"_ _1\"/>t consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e des ent<span class=\"_ _1\"/>reprise<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lscf ws118\">communes. </span> </span></span>Quand le <span class=\"_ _1\"/>Groupe <span class=\"_ _1\"/>exerce<span class=\"_ _1\"/> ses activ<span class=\"_ _1\"/>it\u00e9s sou<span class=\"_ _1\"/>s forme<span class=\"_ _1\"/> d\u2019entr<span class=\"_ _1\"/>eprise comm<span class=\"_ _7\"/>une, il reconn<span class=\"_ _1\"/>a\u00eet relat<span class=\"_ _1\"/>ivement <span class=\"_ _1\"/>\u00e0 se<span class=\"_ _1\"/>s int\u00e9r\u00eats a<span class=\"_ _1\"/>pr\u00e8s <span class=\"_ _1\"/>\u00e9liminat<span class=\"lsd2 ws0\">ion<span class=\"_ _7\"/>s inter<span class=\"ls1\">-<span class=\"lsd3 ws121\">entr<span class=\"_ _1\"/>eprises </span></span></span>sa quote<span class=\"ls1 ws0\">-<span class=\"lsd2\">part d<span class=\"_ _7\"/>es actifs e<span class=\"_ _1\"/>t passif<span class=\"_ _1\"/>s et des <span class=\"_ _1\"/>charg<span class=\"_ _1\"/>es et p<span class=\"_ _1\"/>ro<span class=\"lscf ws110\">duits. Le reve<span class=\"_ _1\"/>nu n\u2019est reconnu qu<span class=\"_ _1\"/>e quand l\u2019entreprise commun<span class=\"_ _1\"/>e vend sa product<span class=\"_ _1\"/>ion \u00e0 des </span></span></span>tiers.<span class=\"ls1 ws0\"> </span>Les co<span class=\"ls1 ws0\">-<span class=\"lsd2\">ent<span class=\"_ _1\"/>reprise<span class=\"_ _1\"/>s sont de<span class=\"_ _1\"/>s arr<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts con<span class=\"_ _1\"/>joints d<span class=\"_ _1\"/>ont les<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>es qui <span class=\"_ _1\"/>en ont l<span class=\"_ _1\"/>e contr\u00f4<span class=\"_ _1\"/>le conj<span class=\"_ _1\"/>oint o<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits su<span class=\"_ _1\"/>r l\u2019ac<span class=\"_ _1\"/>tif net d<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e ces<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-</span></span></span></span>entrepris<span class=\"_ _1\"/>es. Le<span class=\"_ _1\"/> contr<span class=\"lscf ws110\">\u00f4le co<span class=\"_ _1\"/>njoint est l\u2019accord cont<span class=\"_ _1\"/>ractuel de partage <span class=\"_ _1\"/>du contr\u00f4le qui n\u2019<span class=\"_ _1\"/>existe que quand les d\u00e9c<span class=\"_ _1\"/>isions concernant les ac<span class=\"_ _1\"/>tivit\u00e9s </span>concern\u00e9e<span class=\"_ _1\"/>s requ<span class=\"_ _1\"/>i\u00e8rent l\u2019a<span class=\"_ _1\"/>ccord u<span class=\"_ _1\"/>nanime <span class=\"_ _1\"/>des pa<span class=\"_ _1\"/>rties par<span class=\"_ _1\"/>tageant l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e. Les co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">entrep<span class=\"_ _1\"/>rises son<span class=\"_ _1\"/>t int<span class=\"_ _1\"/>\u00e9gr\u00e9es dan<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>nsoli<span class=\"lsd1 ws119\">d<span class=\"_ _1\"/>\u00e9s se<span class=\"_ _13\"/>lon la </span></span></span>m\u00e9thode de la m<span class=\"_ _1\"/>ise en \u00e9quivalence. <span class=\"ls1 ws0\"> </span>Les soci<span class=\"_ _1\"/>\u00e9t\u00e9s asso<span class=\"_ _1\"/>ci\u00e9es <span class=\"_ _1\"/>sont celle<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>squelles<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e poss\u00e8de une<span class=\"_ _1\"/> influen<span class=\"_ _1\"/>ce signif<span class=\"_ _1\"/>icative<span class=\"_ _1\"/>. Ces derni<span class=\"_ _1\"/>\u00e8res son<span class=\"_ _1\"/>t d\u00e9fini<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span><span class=\"lsd4\">comme<span class=\"_ _13\"/> d<span class=\"_ _13\"/>es s<span class=\"_ _13\"/>oci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> </span>pour lesquelles le <span class=\"_ _1\"/>Groupe peut participer a<span class=\"_ _1\"/>ux d\u00e9cisions de po<span class=\"_ _1\"/>l<span class=\"lsd3 ws118\">itique fi<span class=\"_ _1\"/>nanci\u00e8re et<span class=\"_ _1\"/> op\u00e9ratio<span class=\"_ _1\"/>nnelle <span class=\"_ _1\"/>sans ex<span class=\"_ _1\"/>ercer un p<span class=\"_ _1\"/>ouvoir d<span class=\"_ _1\"/>e con<span class=\"_ _1\"/>tr\u00f4le sur l<span class=\"_ _1\"/>es soci\u00e9<span class=\"_ _1\"/>t\u00e9s. </span>Ces participations sont i<span class=\"_ _1\"/>nt\u00e9gr\u00e9es dans les com<span class=\"_ _1\"/>ptes selon la m\u00e9<span class=\"_ _1\"/>thode de mise en \u00e9quiv<span class=\"_ _1\"/>alence. <span class=\"ls1 ws0\"> </span>Selon ce<span class=\"_ _1\"/>tte m\u00e9th<span class=\"_ _1\"/>ode, les<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations <span class=\"_ _1\"/>d\u00e9tenue<span class=\"_ _1\"/>s dans l<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s associ<span class=\"_ _1\"/>\u00e9es ou d<span class=\"_ _1\"/>es co<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">entrepr<span class=\"_ _1\"/>ises sont comptabilis\u00e9es \u00e0 l\u2019or<span class=\"_ _1\"/>igine au co\u00fbt </span></span>d'acquisition. Ce co\u00fbt e<span class=\"_ _1\"/>st par la suite aju<span class=\"_ _1\"/>st\u00e9 afin de comptabilis<span class=\"_ _1\"/>er la quote<span class=\"ls1 ws0\">-</span>part du G<span class=\"_ _1\"/>roupe dans le profit/ la pe<span class=\"_ _1\"/>rte (ou autres \u00e9l\u00e9m<span class=\"_ _1\"/>ents du r\u00e9sultat global) de l\u2019entreprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces participations et<span class=\"_ _1\"/> la part du Group<span class=\"_ _1\"/>e dans le r\u00e9sultat de l'ex<span class=\"_ _1\"/>ercice sont pr\u00e9sent\u00e9es dan<span class=\"_ _1\"/>s le bilan et le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s respec<span class=\"_ _1\"/>tivemen<span class=\"_ _1\"/>t comme <span class=\"_ _1\"/>des par<span class=\"_ _1\"/>ticipation<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es soci\u00e9t<span class=\"_ _1\"/>\u00e9s mise<span class=\"_ _1\"/>s en \u00e9qu<span class=\"_ _1\"/>ivalence <span class=\"_ _1\"/>et co<span class=\"ls1 ws0\">-<span class=\"lscf ws113\">en<span class=\"_ _1\"/>treprises et comme une quote<span class=\"ls1 ws0\">-</span>part dans le </span></span>r\u00e9su<span class=\"_ _13\"/>lt<span class=\"lsd4 ws94\">a<span class=\"_ _13\"/>t des<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9s<span class=\"_ _13\"/> mis<span class=\"_ _13\"/>es en<span class=\"_ _13\"/> \u00e9quiv<span class=\"_ _13\"/>ale<span class=\"_ _13\"/>nc<span class=\"_ _13\"/>e. <span class=\"ls1 ws0\"> </span></span>Regroup<span class=\"_ _1\"/>ements d\u2019<span class=\"_ _1\"/>entre<span class=\"_ _1\"/>prises Les acqui<span class=\"_ _1\"/>sitions<span class=\"_ _1\"/> d\u2019entre<span class=\"_ _1\"/>prises so<span class=\"_ _1\"/>nt compta<span class=\"_ _1\"/>bilis\u00e9es<span class=\"_ _1\"/> selon l<span class=\"_ _1\"/>a m\u00e9thod<span class=\"_ _1\"/>e de l\u2019a<span class=\"_ _1\"/>cquisitio<span class=\"_ _1\"/>n. La co<span class=\"_ _1\"/>ntrepa<span class=\"_ _1\"/>rtie tran<span class=\"_ _1\"/>sf\u00e9r\u00e9e es<span class=\"_ _1\"/>t mesu<span class=\"_ _1\"/>r\u00e9e <span class=\"lscf ws110\">\u00e0 la juste val<span class=\"_ _1\"/>eur. Cette </span>derni\u00e8r<span class=\"_ _1\"/>e correspo<span class=\"_ _1\"/>nd \u00e0 la<span class=\"_ _1\"/> somme d<span class=\"_ _1\"/>es jus<span class=\"lscf ws110\">te<span class=\"_ _1\"/>s valeurs \u00e0 la date <span class=\"_ _1\"/>d\u2019acquisition des actifs tran<span class=\"_ _1\"/>sf\u00e9r\u00e9s, des dettes encour<span class=\"_ _1\"/>ues au profit des p<span class=\"_ _1\"/>ropri\u00e9taires </span>pr\u00e9c\u00e9den<span class=\"_ _1\"/>ts de l\u2019<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>se cont<span class=\"_ _1\"/>r\u00f4l\u00e9e et d<span class=\"_ _1\"/>es instr<span class=\"_ _1\"/>uments <span class=\"_ _1\"/>de capita<span class=\"_ _1\"/>ux propr<span class=\"_ _1\"/>es \u00e9mis,<span class=\"_ _1\"/> le tout<span class=\"_ _1\"/> \u00e9tant \u00e9ch<span class=\"_ _1\"/>ang\u00e9 co<span class=\"_ _1\"/>ntre l<span class=\"_ _1\"/>e contr\u00f4l<span class=\"_ _1\"/>e de<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">l\u2019entreprise<span class=\"_ _1\"/> acquise. </span></span>Les co<span class=\"_ _1\"/>\u00fbts li\u00e9s \u00e0<span class=\"_ _7\"/> l\u2019acquisitio<span class=\"_ _1\"/>n sont <span class=\"_ _1\"/>pris<span class=\"_ _1\"/> en <span class=\"lsd1 ws119\">charge dans le <span class=\"lscf ws110\">compte de r\u00e9sultats d<span class=\"_ _1\"/>ans la p\u00e9riode au <span class=\"_ _1\"/>cours de laquelle ils<span class=\"_ _1\"/> sont encourus<span class=\"lsd2 ws115\">. <span class=\"ls1 ws0\"> </span></span></span></span>A la date d\u2019acqui<span class=\"_ _1\"/>sition, les actifs identifiables acqu<span class=\"_ _1\"/>is et les passifs r<span class=\"_ _1\"/>epris sont comptabilis\u00e9<span class=\"_ _1\"/>s \u00e0 leurs justes valeu<span class=\"_ _1\"/>rs<span class=\"ls1 ws0\"> </span>\u00e0 cette date. Il en v<span class=\"_ _1\"/>a de m\u00eame po<span class=\"_ _1\"/>ur les actifs<span class=\"_ _1\"/> et le<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> non enco<span class=\"_ _1\"/>re recon<span class=\"_ _1\"/>nus dan<span class=\"_ _1\"/>s le bila<span class=\"_ _1\"/>n de l\u2019en<span class=\"_ _7\"/>tr<span class=\"_ _13\"/>eprise<span class=\"_ _1\"/> acquise<span class=\"_ _1\"/>. Il s\u2019ag<span class=\"_ _1\"/>it essen<span class=\"_ _1\"/>tiellemen<span class=\"_ _1\"/>t de bas<span class=\"_ _1\"/>es de d<span class=\"_ _1\"/>on<span class=\"ws123\">n\u00e9es clien<span class=\"_ _1\"/>ts et de marque<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les int\u00e9r\u00ea<span class=\"_ _1\"/>ts mino<span class=\"_ _1\"/>ritaires <span class=\"lsd1 ws114\">sont initialement<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">comp<span class=\"_ _1\"/>tabilis\u00e9s au prorata d<span class=\"_ _1\"/>e leur participation dans<span class=\"_ _1\"/> l\u2019actif net de l\u2019en<span class=\"_ _1\"/>treprise acquise. <span class=\"ls1 ws0\"> </span></span></span></span>Jugements<span class=\"_ _1\"/> et estimatio<span class=\"_ _1\"/>ns Dans le cadre de l<span class=\"_ _1\"/>\u2019\u00e9tablissement des <span class=\"_ _1\"/>comptes consolid\u00e9s, le mana<span class=\"_ _1\"/>gement est amen\u00e9<span class=\"_ _1\"/> \u00e0 faire des jugements et<span class=\"_ _1\"/> estimations qui aff<span class=\"lsd4 ws94\">ectent<span class=\"_ _13\"/> les </span>montants repris dans<span class=\"_ _1\"/> les <span class=\"lsd2 ws0\">\u00e9tats f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>rs. <span class=\"ls1\"> </span></span>Les jug<span class=\"_ _1\"/>ements et<span class=\"_ _1\"/> estimatio<span class=\"_ _1\"/>ns qu<span class=\"_ _1\"/>i sont fait<span class=\"_ _1\"/>s \u00e0 chaqu<span class=\"_ _7\"/>e date de cl\u00f4<span class=\"_ _1\"/>ture ref<span class=\"_ _1\"/>l\u00e8tent l<span class=\"_ _1\"/>es condi<span class=\"_ _1\"/>tions exi<span class=\"_ _1\"/>stantes <span class=\"_ _1\"/>\u00e0 ces da<span class=\"_ _1\"/>tes (par<span class=\"_ _1\"/> exe<span class=\"lscf ws110\">mple : p<span class=\"_ _1\"/>rix du march\u00e9, </span>taux d\u2019int\u00e9r\u00eats, taux de change, ainsi <span class=\"_ _13\"/>que les r\u00e8gles et orientations comptables existant<span class=\"ws110\">es dans les do<span class=\"_ _1\"/>maines o\u00f9 il exist<span class=\"_ _1\"/>e peu de litt\u00e9rature <span class=\"_ _1\"/>faisant </span>autorit\u00e9)<span class=\"_ _1\"/>. Bien qu<span class=\"_ _7\"/>e ces estima<span class=\"_ _1\"/>tions soien<span class=\"_ _1\"/>t bas\u00e9<span class=\"_ _1\"/>es sur la <span class=\"_ _1\"/>meilleur<span class=\"_ _1\"/>e conn<span class=\"_ _1\"/>aissance de<span class=\"_ _1\"/>s \u00e9v\u00e8ne<span class=\"_ _1\"/>ments a<span class=\"_ _1\"/>ctuels pa<span class=\"_ _1\"/>r le manag<span class=\"_ _7\"/>ement et d<span class=\"lscf ws110\">es act<span class=\"_ _1\"/>ions pouvant </span>\u00eatre entr<span class=\"_ _1\"/>eprises<span class=\"_ _1\"/> par celu<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-<span class=\"lsd9 ws130\">ci, le<span class=\"_ _1\"/>s r\u00e9<span class=\"_ _1\"/>sultats <span class=\"_ _1\"/>r\u00e9els <span class=\"lsd3 ws123\">p<span class=\"_ _1\"/>euvent s\u2019\u00e9c<span class=\"_ _1\"/>arter de<span class=\"_ _1\"/> ces estimation<span class=\"_ _7\"/>s<span class=\"_ _13\"/>. <span class=\"ls1 ws0\"> </span></span></span></span>Proximus a \u00e9valu\u00e9 l<span class=\"_ _1\"/>es impacts directs et ind<span class=\"_ _1\"/>irects <span class=\"lse6 ws152\">sur<span class=\"_ _13\"/> le<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd9 ws11e\">risques <span class=\"_ _1\"/><span class=\"lscf ws118\">dans <span class=\"lsd2 ws0\">ses ac<span class=\"_ _1\"/>tivit\u00e9s co<span class=\"_ _1\"/>mme<span class=\"_ _1\"/>rciales, <span class=\"_ _1\"/>ses op<span class=\"_ _1\"/>\u00e9ration<span class=\"_ _1\"/>s et le <span class=\"_ _1\"/>reportin<span class=\"_ _1\"/>g finan<span class=\"_ _7\"/>cier<span class=\"ls1\"> </span>qui son<span class=\"_ _1\"/>t li\u00e9s </span></span></span></span></span>aux changements clim<span class=\"_ _1\"/>atiques. Le Groupe n\u2019a p<span class=\"_ _1\"/>as identifi\u00e9 d\u2019impact<span class=\"_ _1\"/>s significatifs sur les<span class=\"ls1 ws0\"> </span>jugem<span class=\"_ _1\"/>ents et estimations <span class=\"lse6 ws152\">li\u00e9s<span class=\"_ _13\"/> au<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">changement cl<span class=\"_ _7\"/>i<span class=\"_ _13\"/>matiqu<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span></span></span></span>Jugements critiques dans le cadre de l\u2019application des r\u00e8gles comptables Les jugements suivant<span class=\"_ _1\"/>s sont ceux qui sont c<span class=\"_ _1\"/>ruciaux, en dehors de<span class=\"_ _1\"/> ceux qui entrainent de<span class=\"_ _1\"/>s estimations (qui son<span class=\"_ _1\"/>t pr\u00e9sent\u00e9s s\u00e9par\u00e9ment) e<span class=\"_ _1\"/>t que le management a faits d<span class=\"_ _1\"/>ans le cadre <span class=\"_ _1\"/>de l\u2019application des r\u00e8gles <span class=\"_ _1\"/>comptables du Groupe et<span class=\"_ _1\"/> qui ont les impa<span class=\"_ _1\"/>cts les plus importants <span class=\"lsd1 ws114\">su<span class=\"_ _1\"/>r les montants </span>pr\u00e9sent\u00e9s dans le<span class=\"_ _1\"/>s \u00e9tats financiers. <span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls103 ws154\">Evaluation du co<span class=\"_ _1\"/>ntr\u00f4le d\u2019e<span class=\"_ _1\"/>n<span class=\"ls104 ws155\">tit\u00e9s constitu\u00e9es dans le cadre du d\u00e9ploiement<span class=\"_ _13\"/> du r\u00e9seau fibre<span class=\"ls1 ws0\"> </span></span></span>Dans le cadre de son o<span class=\"_ _1\"/>bjectif ultim<span class=\"_ _1\"/>e, qui est de connecter l<span class=\"_ _1\"/>a Belgique gr\u00e2ce \u00e0<span class=\"_ _1\"/> un r\u00e9seau ouvert <span class=\"_ _1\"/>et pr\u00eat pour l\u2019avenir o<span class=\"_ _1\"/>ffrant<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">une conn<span class=\"_ _1\"/>ectivit<span class=\"_ _1\"/>\u00e9 \u00e0 hau<span class=\"_ _1\"/>t </span></span>ou tr\u00e8s haut d\u00e9bit \u00e0<span class=\"_ _1\"/> chaque foyer <span class=\"_ _1\"/>et entreprise, y compris dans<span class=\"_ _1\"/> les zones moins dens<span class=\"_ _1\"/>\u00e9ment peupl\u00e9es, Proximus<span class=\"_ _1\"/> a <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsd2 ws117\">cr\u00e9<span class=\"_ _1\"/>\u00e9 trois soci\u00e9<span class=\"_ _1\"/>t\u00e9s distin<span class=\"_ _1\"/>ctes, </span></span></span>Fiberklaar, Unifiber et <span class=\"_ _1\"/>Glasfaser Ostbelgien, pour <span class=\"_ _1\"/>acc\u00e9l\u00e9rer le d\u00e9ploiement<span class=\"_ _1\"/> de la fibre optique <span class=\"_ _1\"/><span class=\"lsd3 ws121\">respecti<span class=\"_ _1\"/>vement <span class=\"lsd1 ws119\">en Flandre, en Wallonie et dans <span class=\"_ _13\"/>la </span></span>Communa<span class=\"ws110\">ut\u00e9 germanophone<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span>Ces troi<span class=\"_ _1\"/>s <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-</span><span class=\"ws118\">entrep<span class=\"_ _1\"/>rises on<span class=\"_ _1\"/>t pour <span class=\"_ _1\"/>mission d'\u00e9<span class=\"_ _1\"/>tudier,<span class=\"_ _1\"/> de concev<span class=\"_ _1\"/>oir, d<span class=\"_ _1\"/>e construi<span class=\"_ _1\"/>re, d'en<span class=\"_ _1\"/>treteni<span class=\"_ _1\"/>r, de mett<span class=\"_ _1\"/>re \u00e0 n<span class=\"_ _1\"/>iveau, de<span class=\"_ _1\"/> poss\u00e9de<span class=\"_ _1\"/>r, de d<span class=\"_ _1\"/>\u00e9ploy<span class=\"lse7 ws131\">er, </span></span></span>d'explo<span class=\"_ _1\"/>iter et de comme<span class=\"_ _1\"/>rcialiser <span class=\"lscf ws118\">l\u2019i<span class=\"_ _1\"/>nfrastructure <span class=\"lsd5 ws129\">de f<span class=\"_ _13\"/>ibr<span class=\"_ _13\"/>e<span class=\"_ _13\"/> opt<span class=\"_ _13\"/>iq<span class=\"_ _13\"/>ue </span><span class=\"ws110\">dont le r\u00e9seau doit couv<span class=\"_ _1\"/>rir <span class=\"ls1 ws0\">l<span class=\"lsd1 ws119\">a connexion </span></span>au domicile (le <span class=\"lse6 ws12f\">Fib<span class=\"_ _13\"/>er<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsdf ws12e\">To</span>-<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">The<span class=\"ls1 ws0\">-<span class=\"lsf7 ws152\">H<span class=\"_ _13\"/>ome<span class=\"_ _13\"/> </span></span></span></span></span></span></span>network \"r\u00e9seau FTTH\"<span class=\"lscf ws110\">), avec un<span class=\"_ _1\"/>e vitesse de d\u00e9ploiemen<span class=\"_ _1\"/>t minimale, une amb<span class=\"_ _1\"/>ition de couverture par<span class=\"_ _1\"/> zone d\u00e9finie<span class=\"lsd1 ws119\">, une certaine qualit\u00e9 technique </span></span>(vitesse,<span class=\"_ _1\"/> capacit<span class=\"_ _1\"/>\u00e9, etc.)<span class=\"_ _1\"/>. Les r\u00e9<span class=\"_ _1\"/>seaux \u00e0 co<span class=\"_ _1\"/>nstruir<span class=\"_ _1\"/>e seront o<span class=\"_ _1\"/>uverts <span class=\"_ _1\"/>e<span class=\"lsd4\">t <span class=\"_ _13\"/>neutr<span class=\"_ _13\"/>es,<span class=\"_ _13\"/> c'e<span class=\"_ _13\"/>st<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">dire mis \u00e0 la dispositio<span class=\"_ _1\"/>n de tous les fournisseurs de<span class=\"_ _1\"/> services \u00e0 des </span></span></span>condition<span class=\"_ _1\"/>s non <span class=\"_ _1\"/>exclusive<span class=\"_ _1\"/>s et non<span class=\"_ _1\"/> discrimin<span class=\"_ _1\"/>atoires<span class=\"_ _1\"/> afin d<span class=\"_ _1\"/>e permet<span class=\"_ _1\"/>tre aux<span class=\"_ _1\"/> fournisseu<span class=\"_ _1\"/>rs de s<span class=\"_ _1\"/>ervices (<span class=\"_ _1\"/>Proxim<span class=\"_ _1\"/>us par ex<span class=\"_ _1\"/>emple) de<span class=\"_ _1\"/> se<span class=\"ls1 ws0\"> </span><span class=\"ws121\">conc<span class=\"_ _1\"/>urrencer<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">sur<span class=\"_ _13\"/> l<span class=\"_ _13\"/>e </span></span></span>march\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">dat<span class=\"_ _13\"/>a pe<span class=\"_ _13\"/>r<span class=\"_ _13\"/>for<span class=\"_ _13\"/>man<span class=\"_ _13\"/>t</span> <span class=\"_ _13\"/></span><span class=\"ws110\">(Gbps m<span class=\"_ _1\"/>arket)<span class=\"ls1 ws0\">. </span></span>Dans son \u00e9valuation du type de <span class=\"_ _1\"/>contr\u00f4le qu'elle exerce sur ce<span class=\"_ _1\"/>s soci\u00e9t\u00e9s (contr\u00f4le seul, contr\u00f4le conjoint o<span class=\"_ _1\"/>u influence signif<span class=\"ws119\">icative), Proximus a </span>identif<span class=\"_ _1\"/>i\u00e9 quell<span class=\"_ _1\"/>es \u00e9tai<span class=\"_ _1\"/>ent les<span class=\"_ _1\"/> activi<span class=\"_ _1\"/>t\u00e9s pe<span class=\"_ _1\"/>rtinentes<span class=\"_ _1\"/> des <span class=\"_ _1\"/>soci\u00e9t\u00e9<span class=\"_ _1\"/>s, comm<span class=\"_ _1\"/>ent le<span class=\"_ _1\"/>s <span class=\"lsd3 ws118\">d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant ces<span class=\"_ _1\"/> activit\u00e9<span class=\"_ _1\"/>s \u00e9taient<span class=\"_ _1\"/> prises <span class=\"_ _1\"/>et si ell<span class=\"_ _1\"/>e obten<span class=\"_ _1\"/>ait un </span>Sourc<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>rinci<span class=\"_ _13\"/>pa<span class=\"_ _13\"/>les d<span class=\"_ _13\"/>\u2019inc<span class=\"_ _13\"/>erti<span class=\"_ _13\"/>tude<span class=\"_ _13\"/>s rel<span class=\"_ _13\"/>ativ<span class=\"_ _13\"/>es a<span class=\"_ _13\"/>ux e<span class=\"_ _13\"/>sti<span class=\"_ _13\"/>mati<span class=\"_ _13\"/>ons \u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls106 ws154\">L<span class=\"_ _13\"/>itiges</span><span class=\"ff4d\">, <span class=\"_ _13\"/><span class=\"ls107 ws157\">passifs <span class=\"wsa1\">e<span class=\"_ _13\"/>t act<span class=\"_ _13\"/>ifs <span class=\"ls104 ws158\">\u00e9ventuels</span></span></span> <span class=\"ls104 ws155\">(voir an<span class=\"_ _13\"/>nexe 34)</span></span>En ce qu<span class=\"_ _1\"/>i conce<span class=\"_ _1\"/>rne les l<span class=\"_ _1\"/>itiges e<span class=\"_ _1\"/>t passifs<span class=\"_ _1\"/> \u00e9ventu<span class=\"_ _1\"/>els, l\u2019usag<span class=\"_ _1\"/>e de ju<span class=\"_ _1\"/>gemen<span class=\"_ _1\"/>t est n\u00e9c<span class=\"_ _1\"/>essaire d<span class=\"_ _1\"/>ans la d\u00e9<span class=\"_ _1\"/>termin<span class=\"_ _1\"/>ation de l<span class=\"_ _1\"/>\u2019existenc<span class=\"_ _1\"/>e <span class=\"ws123\">\u00e9ventu<span class=\"_ _1\"/>elle d\u2019u<span class=\"_ _1\"/>ne </span>obligation r\u00e9sultant d\u2019\u00e9v\u00e8n<span class=\"_ _1\"/>ements pass\u00e9s, dans l\u2019e<span class=\"_ _1\"/>stimation de la p<span class=\"_ _1\"/>robabilit\u00e9 d\u2019un d\u00e9caissement<span class=\"ls1 ws0\"> </span>\u00e9cono<span class=\"_ _1\"/>mique et dans la quantifi<span class=\"_ _1\"/>cation du d\u00e9caissement probable<span class=\"_ _1\"/> de ressources \u00e9conomi<span class=\"_ _1\"/>ques. Ce jugement e<span class=\"_ _1\"/>st revu lorsque de<span class=\"_ _1\"/> nouvelles informations<span class=\"_ _1\"/> sont disponibles et a<span class=\"lsd3 ws118\">v<span class=\"_ _1\"/>ec l\u2019ai<span class=\"_ _1\"/>de </span>d\u2019experts externes.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls108 ws159\">Valeur reco<span class=\"_ _1\"/>uvrable<span class=\"_ _1\"/> d\u2019uni<span class=\"_ _1\"/>t\u00e9s g\u00e9<span class=\"_ _1\"/>n\u00e9ratri<span class=\"_ _1\"/>ces <span class=\"_ _1\"/>de tr\u00e9s<span class=\"_ _1\"/>orerie <span class=\"_ _1\"/>comp<span class=\"ls103 ws15a\">re<span class=\"_ _1\"/>nant du goodwill<span class=\"_ _1\"/> </span></span>Les hypoth\u00e8ses cl\u00e9s <span class=\"_ _1\"/>retenues dans le cad<span class=\"_ _1\"/>re du test de pe<span class=\"_ _1\"/>rte de valeur pour d\u00e9te<span class=\"_ _1\"/>rminer la valeur recou<span class=\"_ _1\"/>vrable d\u2019unit\u00e9s g\u00e9n\u00e9ratr<span class=\"lsd4 ws94\">ices de tr<span class=\"_ _13\"/>\u00e9s<span class=\"_ _13\"/>orer<span class=\"_ _13\"/>ie </span>auxquelles un goodwill est allou\u00e9 <span class=\"_ _1\"/>sont comment\u00e9es dans l\u2019annexe 3 (Goodwill). <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls107 wsa1\">H<span class=\"_ _13\"/>ypot<span class=\"_ _13\"/>h\u00e8ses ac<span class=\"_ _13\"/>tuariell<span class=\"_ _13\"/>es relat<span class=\"_ _13\"/>ives \u00e0 la valo<span class=\"_ _13\"/>risat<span class=\"_ _13\"/>ion d<span class=\"_ _13\"/>es obli<span class=\"_ _13\"/>gations li\u00e9<span class=\"_ _13\"/>es aux avant<span class=\"_ _13\"/>ages o<span class=\"_ _13\"/>ctr<span class=\"_ _13\"/>oy\u00e9s aux empl<span class=\"_ _13\"/>oy\u00e9s et d<span class=\"_ _13\"/>es </span>actifs d<span class=\"_ _13\"/>es plan<span class=\"_ _13\"/>s Le Groupe <span class=\"lscc ws10f\">offre<span class=\"ls1 ws0\"> </span></span>plusieurs plans d\u2019av<span class=\"_ _1\"/>antages aux collaborateurs, tel<span class=\"_ _1\"/>s que des plans de<span class=\"_ _1\"/> pension, des pla<span class=\"_ _1\"/>ns pr\u00e9voyant d\u2019autres av<span class=\"_ _1\"/>antages <span class=\"lsd5 ws94\">post<span class=\"_ _13\"/>\u00e9r<span class=\"_ _13\"/>ie<span class=\"_ _13\"/>ur<span class=\"_ _13\"/>s </span>\u00e0 l\u2019emploi et des in<span class=\"_ _1\"/>demnit\u00e9s de fin de cont<span class=\"_ _1\"/>rat. Les hypoth\u00e8ses cl<span class=\"_ _1\"/>\u00e9s utilis\u00e9es dans la d\u00e9te<span class=\"_ _1\"/>rmination des obligations, des a<span class=\"_ _1\"/>ctifs ainsi que du <span class=\"_ _1\"/>co\u00fbt p\u00e9riodique net, sont di<span class=\"_ _1\"/>scut\u00e9es dans l\u2019annex<span class=\"_ _1\"/>e 11 (Actifs et pa<span class=\"_ _1\"/>ssifs de pension, aut<span class=\"_ _1\"/>res avantages po<span class=\"lsd2 ws0\">st\u00e9<span class=\"_ _1\"/>rieurs \u00e0 l<span class=\"_ _1\"/>'emploi<span class=\"_ _1\"/> et ind<span class=\"_ _1\"/>emnit\u00e9<span class=\"_ _1\"/>s de fin<span class=\"_ _1\"/> de cont<span class=\"_ _1\"/>rat). <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls108 ws159\">Estimati<span class=\"_ _1\"/>on de la<span class=\"_ _1\"/> dur\u00e9e d<span class=\"_ _1\"/>\u2019utili<span class=\"_ _1\"/>t\u00e9<span class=\"ls1 ws0\"> </span></span>Les immobilisations corpo<span class=\"_ _1\"/>relles sont amorties lin\u00e9a<span class=\"_ _1\"/>irement afin d\u2019en r\u00e9partir la<span class=\"_ _1\"/> valeur amortissable sys<span class=\"_ _1\"/>t\u00e9matiquement sur leu<span class=\"_ _1\"/>r dur\u00e9e d\u2019utilit\u00e9. Le montant amortissable<span class=\"ls1 ws0\"> </span><span class=\"ws110\">est le co\u00fb<span class=\"_ _1\"/>t d\u2019acquisition sous d<span class=\"_ _1\"/>\u00e9duction de la valeur r\u00e9sidu<span class=\"_ _1\"/>elle. <span class=\"ls1 ws0\"> </span></span>La dur\u00e9e d\u2019utilit\u00e9 d\u2019un<span class=\"_ _1\"/> actif est estim\u00e9e d<span class=\"_ _1\"/>e mani\u00e8re r\u00e9aliste tenan<span class=\"_ _1\"/>t compte de l\u2019exp\u00e9rience<span class=\"_ _1\"/> du Groupe avec des <span class=\"_ _1\"/>immobilisation<span class=\"lsdd ws125\">s simi<span class=\"_ _13\"/>lair<span class=\"_ _13\"/>es et<span class=\"_ _13\"/> fait<span class=\"_ _13\"/> </span>l\u2019objet d\u2019une r\u00e9vision au<span class=\"_ _1\"/> moins annuelleme<span class=\"lsd3 ws118\">nt.<span class=\"_ _1\"/> Les eff<span class=\"_ _1\"/>ets des <span class=\"_ _1\"/>r\u00e9visio<span class=\"_ _1\"/>ns des du<span class=\"_ _1\"/>r\u00e9es d\u2019u<span class=\"_ _1\"/>tilit\u00e9 so<span class=\"_ _1\"/>nt reco<span class=\"_ _1\"/>nnus <span class=\"_ _1\"/>de mani\u00e8<span class=\"_ _1\"/>re prospect<span class=\"_ _1\"/>ive.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _27\"> </span><span class=\"ff4d ls107 wsa1\">P<span class=\"_ _13\"/>roc<span class=\"_ _13\"/>\u00e9dure<span class=\"_ _13\"/>s fiscales</span><span class=\"ff51\"> <span class=\"ff4d ls106 wsf\">: L<span class=\"_ _13\"/>itige</span><span class=\"ff4d\"> <span class=\"_ _13\"/><span class=\"ls107 wsa1\">avec les aut<span class=\"_ _13\"/>orit\u00e9s f<span class=\"_ _13\"/>iscales <span class=\"ls103 ws15b\">indiennes</span></span> </span></span>BICS a re\u00e7u des av<span class=\"_ _1\"/>ertissements extraits<span class=\"_ _1\"/> de r\u00f4le de pr\u00e9compt<span class=\"_ _1\"/>e mobilier \u00e9mis pa<span class=\"_ _1\"/>r les autorit\u00e9s fiscales <span class=\"_ _1\"/>indiennes concernant de<span class=\"_ _1\"/><span class=\"lsd3 ws118\">s paiem<span class=\"_ _1\"/>ents effec<span class=\"_ _1\"/>tu\u00e9s </span>par un r\u00e9sident fiscal indien au profit de BICS entre le 1er avril 2007 <span class=\"_ _1\"/>et le 31 mars 2012. BICS a introduit <span class=\"lsd3 ws118\">des <span class=\"_ _1\"/>r\u00e9clamation<span class=\"_ _7\"/>s<span class=\"_ _13\"/> contr<span class=\"_ _1\"/>e les av<span class=\"_ _1\"/>ertiss<span class=\"_ _1\"/>ements </span>extraits de r\u00f4le relat<span class=\"_ _1\"/>ifs aux p\u00e9riodes du 1er av<span class=\"_ _1\"/>ril 2007 au 31 ma<span class=\"_ _1\"/>rs 2012 aupr\u00e8s <span class=\"_ _1\"/>des tribunaux indiens co<span class=\"_ _1\"/>mp\u00e9tents, s'opposant aux auto<span class=\"_ _1\"/>rit\u00e9s fiscales indiennes arguant que l<span class=\"_ _1\"/>e pr\u00e9compte mob<span class=\"_ _1\"/>ilier indien est d\u00fb sur <span class=\"_ _1\"/>ces<span class=\"ls1 ws0\"> </span>paiements. En outre,<span class=\"_ _1\"/> BICS conteste l\u2019enr\u00f4lem<span class=\"_ _1\"/>ent pour la p\u00e9riod<span class=\"_ _1\"/>e du 1er avril 2008 au 31 ma<span class=\"_ _1\"/>rs 2011 sur base d\u2019<span class=\"_ _1\"/>arguments proc\u00e9duraux. Le<span class=\"_ _1\"/> montant de la d<span class=\"_ _1\"/>ette \u00e9ventuelle y comp<span class=\"_ _1\"/>ris les int\u00e9r\u00eats de retar<span class=\"_ _1\"/>d ne <span class=\"ws113\">devrait pas </span>exc\u00e9der EUR 33 million<span class=\"_ _1\"/>s. BICS n'a pas pay<span class=\"lsd1 ws114\">\u00e9 le<span class=\"_ _1\"/>s montants <span class=\"lsd5 ws94\">dem<span class=\"_ _13\"/>an<span class=\"_ _13\"/>d\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et n'a pas comptabili<span class=\"_ _1\"/>s\u00e9 de provision. La d<span class=\"_ _1\"/>irection consid\u00e8re que<span class=\"_ _1\"/> la position prise </span></span></span></span>dans les \u00e9tats financi<span class=\"_ _1\"/>ers refl\u00e8te la <span class=\"_ _1\"/>meilleure estimation du <span class=\"_ _1\"/>r\u00e9sultat final probable.<span class=\"ls1 ws0\"> </span>Conversion de devises Les \u00e9ta<span class=\"_ _1\"/>ts financi<span class=\"_ _1\"/>ers indiv<span class=\"_ _1\"/>iduels<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>q<span class=\"lscf ws110\">ue filiale du Group<span class=\"_ _1\"/>e sont \u00e9tablis dans la<span class=\"_ _1\"/> devise de l\u2019environnem<span class=\"_ _1\"/>ent \u00e9conomique principal<span class=\"_ _1\"/> dans lequel l\u2019entit<span class=\"_ _1\"/>\u00e9 </span>exerce <span class=\"_ _1\"/>ses activ<span class=\"_ _1\"/>it\u00e9s. Qua<span class=\"_ _1\"/>nd les fa<span class=\"_ _1\"/>cteur<span class=\"_ _1\"/>s en prend<span class=\"_ _7\"/>r<span class=\"_ _13\"/>e en <span class=\"_ _1\"/>compte s<span class=\"_ _1\"/>uivant l\u2019I<span class=\"_ _1\"/>AS 21 p<span class=\"_ _1\"/>our d\u00e9t<span class=\"_ _1\"/>erminer la<span class=\"_ _1\"/> devise f<span class=\"_ _1\"/>onction<span class=\"_ _1\"/>nelle son<span class=\"_ _1\"/>t a<span class=\"lsd1 ws114\">mbivalents et la devi<span class=\"lsd4 ws128\">se </span></span>rendemen<span class=\"_ _1\"/>t variabl<span class=\"_ _7\"/>e de son int<span class=\"_ _1\"/>eraction<span class=\"_ _1\"/> avec el<span class=\"_ _1\"/>les, via, <span class=\"_ _1\"/>entre a<span class=\"_ _1\"/>utres, l'<span class=\"_ _1\"/>exercice<span class=\"_ _1\"/> de ses d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e vote. <span class=\"_ _1\"/>D'autres<span class=\"_ _1\"/> faits et <span class=\"_ _1\"/>circonst<span class=\"_ _1\"/>ances ont<span class=\"_ _1\"/> \u00e9gale<span class=\"_ _1\"/>ment \u00e9t<span class=\"_ _1\"/>\u00e9 pris en compte dan<span class=\"_ _1\"/>s l'\u00e9valuati<span class=\"lsd3 ws118\">on, t<span class=\"_ _1\"/>els que le<span class=\"_ _1\"/>s objectif<span class=\"_ _7\"/>s sociaux des<span class=\"_ _1\"/> soci\u00e9t\u00e9s,<span class=\"_ _7\"/> la nature e<span class=\"_ _1\"/>t les autr<span class=\"_ _1\"/>es actio<span class=\"_ _7\"/>nnaires des so<span class=\"_ _1\"/>ci\u00e9t\u00e9s,<span class=\"_ _1\"/> l'existen<span class=\"_ _1\"/>ce de<span class=\"_ _1\"/> contexte<span class=\"_ _1\"/>s </span>convenus et n\u00e9goci\u00e9<span class=\"_ _1\"/>s au pr\u00e9alable et la d\u00e9<span class=\"_ _1\"/>pendance des soci\u00e9t\u00e9s<span class=\"_ _1\"/> vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">vis de leurs actionnaires en tan<span class=\"_ _1\"/>t que sources de flux de tr\u00e9s<span class=\"lsd3 ws121\">o<span class=\"_ _1\"/>rerie </span></span></span>contribuant \u00e0 la continuit\u00e9 de leurs op\u00e9rations.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus<span class=\"_ _1\"/> a con<span class=\"_ _1\"/>clu qu'ell<span class=\"_ _1\"/>e ne cont<span class=\"_ _1\"/>r\u00f4lait pa<span class=\"_ _7\"/>s<span class=\"_ _13\"/> seule<span class=\"_ _1\"/> ces troi<span class=\"_ _1\"/>s entit\u00e9<span class=\"_ _1\"/>s car l<span class=\"_ _1\"/>es d\u00e9cision<span class=\"_ _1\"/>s conc<span class=\"_ _1\"/>ernant l<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s iden<span class=\"_ _1\"/>tifi\u00e9es co<span class=\"_ _1\"/><span class=\"lscf ws110\">mme pertinentes <span class=\"_ _1\"/>dans le </span>context<span class=\"_ _1\"/>e des acco<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ds sig<span class=\"_ _1\"/>n\u00e9s avec l<span class=\"_ _7\"/>es co<span class=\"ls1 ws0\">-<span class=\"lsd1 ws11a\">investisseu</span></span>rs ne son<span class=\"_ _7\"/>t pas prises<span class=\"_ _1\"/> seules pa<span class=\"_ _1\"/>r Proxi<span class=\"_ _1\"/>mus. Ce<span class=\"_ _1\"/>s d\u00e9cis<span class=\"_ _1\"/>ions con<span class=\"_ _1\"/>cernent e<span class=\"_ _1\"/>ssentiel<span class=\"_ _1\"/>lement l'approbation du budge<span class=\"_ _1\"/>t, la nomination et l<span class=\"_ _1\"/>e licenciement des cad<span class=\"_ _1\"/>res sup\u00e9rieurs, la co<span class=\"_ _1\"/>mmercialisation de l'o<span class=\"_ _1\"/>ffre, la construction du r<span class=\"_ _1\"/>\u00e9seau. Par ailleurs, sur base des info<span class=\"lsd1 ws114\">rmations dont elle disposait au moment o\u00f9 <span class=\"_ _1\"/>elle a conclu qu'elle ne contr\u00f4lait pas ces<span class=\"_ _1\"/> entit\u00e9s, Proximus ne s\u2019attend <span class=\"lscf ws118\">pas<span class=\"ls1 ws0\"> \u00e0 </span></span></span>\u00eatre substantiellement la seule source de<span class=\"_ _1\"/> flux de tr\u00e9sorerie contribuant \u00e0 la continuit\u00e9 <span class=\"_ _1\"/>de l'exploitation de ces entit\u00e9s.<span class=\"ls1 ws0\"> </span>Sur <span class=\"lsd3 ws118\">cette ba<span class=\"_ _1\"/>se, le Gro<span class=\"_ _1\"/>upe a<span class=\"_ _1\"/> conclu q<span class=\"_ _1\"/>ue les inv<span class=\"_ _1\"/>estissem<span class=\"_ _1\"/>ents dan<span class=\"_ _1\"/>s Fibe<span class=\"_ _1\"/>rklaar,<span class=\"_ _1\"/> Unifiber <span class=\"_ _1\"/>et Gla<span class=\"_ _1\"/>sfaser O<span class=\"_ _1\"/>stbelgien, <span class=\"_ _1\"/>se qualif<span class=\"_ _1\"/>ient actu<span class=\"_ _1\"/>e<span class=\"lsd1 ws119\">llement et </span></span>respectiv<span class=\"_ _1\"/>ement co<span class=\"_ _1\"/>mme e<span class=\"_ _1\"/>ntrepris<span class=\"_ _1\"/>e associ\u00e9<span class=\"_ _1\"/>e, co<span class=\"ls1 ws0\">-</span><span class=\"ws123\">en<span class=\"_ _1\"/>treprise et en<span class=\"_ _1\"/>treprise a<span class=\"_ _1\"/>ssoci\u00e9e. Ces co<span class=\"_ _1\"/>nclusion<span class=\"_ _1\"/>s sont contr\u00f4<span class=\"_ _1\"/>l\u00e9es p\u00e9rio<span class=\"_ _1\"/>diq<span class=\"lsd5 ws129\">uem<span class=\"_ _13\"/>ent<span class=\"_ _13\"/> \u00e0 la<span class=\"_ _13\"/> lum<span class=\"_ _13\"/>i\u00e8<span class=\"_ _13\"/>re<span class=\"_ _13\"/> de<span class=\"_ _13\"/><span class=\"lsde ws122\">s </span></span></span>crit\u00e8res<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsda ws122\">de contr<span class=\"_ _13\"/>\u00f4le<span class=\"lsd5 ws129\">, de<span class=\"_ _13\"/>s<span class=\"_ _13\"/> fai<span class=\"_ _13\"/>ts s<span class=\"_ _13\"/>ous<span class=\"_ _13\"/></span></span>-<span class=\"lscf ws110\">jacents, de la gouv<span class=\"_ _1\"/>ernance et des accor<span class=\"_ _1\"/>ds existants entre les<span class=\"_ _1\"/> actionnaires ou avec<span class=\"_ _1\"/> les soci\u00e9t\u00e9s.<span class=\"ls1 ws0\"> </span></span></span>fonctionnelle ne va pas de soi, le <span class=\"_ _1\"/>management exerce son jugemen<span class=\"_ _1\"/>t afin de d\u00e9terminer la devise fonct<span class=\"_ _1\"/>ionnelle qui repr\u00e9sente de mani\u00e8r<span class=\"_ _1\"/>e la plus fid\u00e8le l<span class=\"_ _1\"/>es effets<span class=\"_ _1\"/> \u00e9conom<span class=\"_ _1\"/>iques r\u00e9s<span class=\"_ _1\"/>ultant d<span class=\"_ _1\"/>es tra<span class=\"_ _1\"/>nsaction<span class=\"_ _1\"/>s, des \u00e9v<span class=\"_ _1\"/>\u00e8nemen<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>es condit<span class=\"_ _1\"/>ions les<span class=\"_ _1\"/> sous<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">tendan<span class=\"_ _13\"/>t.</span> </span>L<span class=\"lsd3 ws118\">es op\u00e9ra<span class=\"_ _1\"/>tions en <span class=\"_ _1\"/>devise<span class=\"_ _1\"/>s \u00e9trang<span class=\"_ _1\"/>\u00e8res sont<span class=\"_ _1\"/> reconnu<span class=\"_ _1\"/>es en d<span class=\"_ _1\"/>evises f<span class=\"_ _1\"/>onctionnell<span class=\"_ _7\"/>es d\u00e8s leur p<span class=\"_ _1\"/>remier en<span class=\"_ _1\"/>regi<span class=\"_ _1\"/>strement, au<span class=\"_ _7\"/> t<span class=\"_ _13\"/>aux d<span class=\"_ _1\"/>e chan<span class=\"lscf ws110\">ge e<span class=\"_ _1\"/>n vigueur \u00e0 la </span></span>date de la transaction. Les actifs e<span class=\"_ _1\"/>t passifs mon\u00e9taires libell\u00e9s en devi<span class=\"_ _1\"/>ses \u00e9trang\u00e8res sont convertis dans la d<span class=\"lsd3 ws118\">ev<span class=\"_ _1\"/>ise fon<span class=\"_ _1\"/>ctionnell<span class=\"_ _1\"/>e de l\u2019<span class=\"_ _1\"/>entit\u00e9 \u00e0 la<span class=\"_ _1\"/> date </span>de cl\u00f4ture sur la bas<span class=\"_ _1\"/>e du taux de c<span class=\"_ _1\"/>hange en vigueur \u00e0 <span class=\"_ _1\"/>cette date. <span class=\"lsd2 ws0\">Les<span class=\"_ _1\"/> actifs e<span class=\"_ _1\"/>t pass<span class=\"_ _1\"/>ifs non<span class=\"ls1\">-<span class=\"lscf ws110\">mon<span class=\"_ _1\"/>\u00e9taires en devi<span class=\"_ _1\"/>ses \u00e9trang\u00e8res ne sont<span class=\"_ _1\"/> pas r\u00e9\u00e9valu\u00e9s. </span></span></span>Les \u00e9ca<span class=\"_ _1\"/>rts de chan<span class=\"_ _1\"/>ge net<span class=\"_ _1\"/>s surven<span class=\"_ _1\"/>ant lo<span class=\"_ _1\"/>rs de la co<span class=\"_ _1\"/>nversio<span class=\"_ _1\"/>n des a<span class=\"_ _1\"/>ctifs et d<span class=\"_ _1\"/>es pas<span class=\"_ _1\"/>sifs mon<span class=\"_ _1\"/>\u00e9taires so<span class=\"_ _1\"/>nt insc<span class=\"_ _1\"/>rits au<span class=\"_ _1\"/> poste \"d\u00e9<span class=\"_ _1\"/>penses<span class=\"_ _1\"/> non li\u00e9e<span class=\"_ _1\"/>s \u00e0 la f<span class=\"_ _1\"/>orce de travail\" dans le <span class=\"_ _1\"/>compte de r\u00e9sultats de<span class=\"_ _1\"/> l'exercice au cours duqu<span class=\"_ _1\"/>el ils sont survenus.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>\u00c9tats financiers des activit\u00e9s \u00e0 l\u2019\u00e9tranger Le Groupe d\u00e9termine l<span class=\"_ _1\"/>a devise fonction<span class=\"lsd1 ws114\">nelle (i.e.<span class=\"_ _1\"/> la devise de l\u2019environnement \u00e9conomiqu<span class=\"_ _1\"/>e principal dans lequel la filiale exerce ses ac<span class=\"_ _1\"/>tivit\u00e9s) </span>individuellement pour chaqu<span class=\"_ _1\"/>e filiale faisant partie<span class=\"_ _1\"/> du p\u00e9rim\u00e8tre de co<span class=\"_ _1\"/>nsolidation. Les \u00e9tablissem<span class=\"_ _1\"/>ents \u00e0 l\u2019\u00e9tranger faisant <span class=\"_ _1\"/>pa<span class=\"lsd2 ws0\">rtie in<span class=\"_ _1\"/>t\u00e9grant<span class=\"_ _1\"/>e de la </span>ma<span class=\"ws110\">ison m\u00e8re (Proximus<span class=\"_ _1\"/> SA) i.e. menant leurs aff<span class=\"_ _1\"/>aires comme si <span class=\"_ _1\"/>elles \u00e9taient une extension <span class=\"_ _1\"/>des op\u00e9rations de la m<span class=\"_ _1\"/>aison m\u00e8re, ont<span class=\"ls1 ws0\"> </span><span class=\"ws113\">l\u2019eu<span class=\"_ _1\"/>ro comme </span></span>devise fonctionnelle. <span class=\"ls1 ws0\"> </span>Les r\u00e9sultats et la position financi\u00e8<span class=\"_ _1\"/>re d\u2019entit\u00e9s ayant une devise fonctionnelle autre qu<span class=\"_ _1\"/>e l\u2019e<span class=\"lscf ws110\">uro sont reprises dans<span class=\"_ _1\"/> les comptes du<span class=\"_ _1\"/> Groupe Proximus </span>comme suit<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">: </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les actifs et passifs (y <span class=\"_ _1\"/>compris les co<span class=\"_ _1\"/>mparatifs) sont convertis au<span class=\"_ _1\"/> taux de cl\u00f4ture \u00e0 la da<span class=\"_ _1\"/>te des \u00e9tats fin<span class=\"_ _1\"/>anciers<span class=\"ls1 ws0\">. </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les produits et les cha<span class=\"_ _1\"/>rges sont convertis au <span class=\"_ _1\"/>taux de change en v<span class=\"_ _1\"/>igueur \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">la d<span class=\"_ _13\"/>ate<span class=\"_ _13\"/> de<span class=\"_ _13\"/> la t<span class=\"_ _13\"/>ran<span class=\"_ _13\"/>s<span class=\"_ _13\"/>act<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n.</span> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les int\u00e9r\u00eats minoritaires sont<span class=\"_ _1\"/> convertis au taux d<span class=\"_ _1\"/>e change en v<span class=\"_ _1\"/>igueur \u00e0 la date de l<span class=\"_ _1\"/>a transaction.<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Tous les \u00e9carts de ch<span class=\"_ _1\"/>ange qui en r\u00e9sultent<span class=\"_ _1\"/> sont reconnus pa<span class=\"_ _1\"/>rmi les autres \u00e9l\u00e9ment<span class=\"_ _1\"/>s du r\u00e9sultat global <span class=\"_ _1\"/>relatif \u00e0 cette <span class=\"lsd3 ws123\">ent<span class=\"_ _1\"/>it\u00e9 \u00e9trang<span class=\"_ _1\"/>\u00e8re et</span></span>pris dans le compte d<span class=\"_ _1\"/>e r\u00e9sultat.<span class=\"ls1 ws0\"> </span>Goodwill Le Goodw<span class=\"_ _1\"/>ill rep<span class=\"_ _1\"/>r\u00e9sente l\u2019<span class=\"_ _1\"/>exc\u00e8s d<span class=\"_ _1\"/>e la somm<span class=\"_ _1\"/>e de la<span class=\"_ _1\"/> contrep<span class=\"_ _1\"/>artie t<span class=\"_ _1\"/>ransf\u00e9r\u00e9e,<span class=\"_ _1\"/> du mon<span class=\"_ _1\"/>tant des <span class=\"_ _1\"/>\u00e9ventuel<span class=\"_ _7\"/>s<span class=\"_ _13\"/> int\u00e9r\u00eat<span class=\"_ _1\"/>s minori<span class=\"_ _1\"/>taires e<span class=\"_ _1\"/>t d<span class=\"lsd5 ws129\">e la<span class=\"_ _13\"/> jus<span class=\"_ _13\"/>te<span class=\"_ _13\"/> vale<span class=\"_ _13\"/>ur<span class=\"_ _13\"/> de<span class=\"_ _13\"/> la </span>participation pr\u00e9alablement d\u00e9tenue par rapp<span class=\"ws110\">ort \u00e0 la j<span class=\"_ _1\"/>uste valeur net<span class=\"_ _1\"/>te des actifs, passifs et pa<span class=\"_ _1\"/>ssifs \u00e9ventuels identifiables<span class=\"_ _1\"/> acquis dans le cadr<span class=\"_ _1\"/>e d\u2019un </span>regroupem<span class=\"_ _7\"/>ent d'entrep<span class=\"_ _1\"/>rises. Lo<span class=\"_ _1\"/>rsque le<span class=\"_ _1\"/> Groupe <span class=\"_ _1\"/>acquiert l<span class=\"_ _7\"/>e contr\u00f4le, l<span class=\"_ _1\"/>a participa<span class=\"_ _7\"/>ti<span class=\"_ _13\"/>on p<span class=\"_ _1\"/>r\u00e9c\u00e9demmen<span class=\"_ _7\"/>t<span class=\"_ _13\"/> d\u00e9tenu<span class=\"_ _1\"/>e est l<span class=\"_ _1\"/>e cas \u00e9ch<span class=\"_ _1\"/>\u00e9ant r<span class=\"_ _1\"/>\u00e9\u00e9valu\u00e9e \u00e0<span class=\"_ _1\"/> la juste<span class=\"_ _1\"/> v<span class=\"lscf ws110\">aleur au travers du <span class=\"_ _1\"/>compte de r\u00e9<span class=\"_ _1\"/>sultats. <span class=\"ls1 ws0\"> </span></span>Les changements dan<span class=\"_ _1\"/>s les contreparties \u00e9v<span class=\"_ _1\"/>entuelles et inclus dans l<span class=\"_ _1\"/>a contrepartie transf\u00e9r\u00e9e mo<span class=\"_ _1\"/>difient le goodw<span class=\"_ _1\"/>ill quand ils se produis<span class=\"_ _1\"/>ent au cours de la p\u00e9riode d\u2019allo<span class=\"_ _1\"/>cation provisoire du p<span class=\"_ _1\"/>rix et quand ils conc<span class=\"_ _1\"/>ernent des faits et ci<span class=\"_ _1\"/>rconstances existants <span class=\"_ _1\"/>\u00e0 la date d\u2019acquisition.<span class=\"_ _1\"/> Dans les autres cas, <span class=\"_ _1\"/>en fonction<span class=\"_ _1\"/> de la cla<span class=\"_ _1\"/>ssifica<span class=\"_ _1\"/>tion de c<span class=\"_ _1\"/>es co<span class=\"_ _1\"/>ntrepartie<span class=\"_ _1\"/>s \u00e9ven<span class=\"_ _1\"/>tuelles pa<span class=\"_ _1\"/>rmi le<span class=\"_ _1\"/>s capitaux<span class=\"_ _1\"/> propre<span class=\"_ _1\"/>s ou non,<span class=\"_ _1\"/> les cha<span class=\"_ _1\"/>ngements <span class=\"_ _1\"/>sont en<span class=\"_ _1\"/>regi<span class=\"lsd1 ws114\">str\u00e9s via le<span class=\"_ _1\"/>s capitaux </span>propres<span class=\"_ _13\"/> ou le comp<span class=\"lsdd ws125\">te d<span class=\"_ _13\"/>e r\u00e9s<span class=\"_ _13\"/>ulta<span class=\"_ _13\"/>ts. <span class=\"ls1 ws0\"> </span></span>Les frais connexes \u00e0 l\u2019ac<span class=\"_ _1\"/>quisition sont imm\u00e9dia<span class=\"_ _1\"/>tement pris en compt<span class=\"_ _1\"/>e de r\u00e9sultats et le<span class=\"_ _1\"/>s int\u00e9r\u00eats minoritaires sont<span class=\"_ _1\"/> \u00e9valu\u00e9s, \u00e0 la date<span class=\"_ _1\"/> d\u2019acquisition, soit \u00e0 leur juste valeur, soit selon l<span class=\"_ _1\"/>eur quote<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">part dans l\u2019actif n<span class=\"_ _1\"/>et la soci\u00e9t\u00e9 acquise<span class=\"lsd2 ws0\">.<span class=\"_ _1\"/> Ce choix<span class=\"_ _1\"/> se fa<span class=\"_ _1\"/>it tran<span class=\"_ _1\"/>saction p<span class=\"_ _1\"/>ar tran<span class=\"_ _1\"/>saction<span class=\"_ _1\"/>. <span class=\"ls1\"> </span></span></span></span>Le goodwill est r<span class=\"_ _1\"/>econnu au co\u00fbt d\u2019acqui<span class=\"_ _1\"/>sition et n\u2019est pas amor<span class=\"_ _1\"/>ti mais est soumis \u00e0<span class=\"_ _1\"/> un test annuel de p<span class=\"_ _1\"/>erte de valeur au niv<span class=\"_ _1\"/>e<span class=\"ws113\">au de <span class=\"_ _13\"/>l\u2019unit\u00e9 g\u00e9n\u00e9ratrice </span>de tr\u00e9sorerie \u00e0 laquelle<span class=\"_ _1\"/> il est rattach\u00e9 ain<span class=\"_ _1\"/>si que quand il y <span class=\"_ _1\"/>a une indication de pe<span class=\"_ _1\"/>rte de valeur au niv<span class=\"_ _1\"/>eau de l\u2019unit\u00e9 g\u00e9n\u00e9ratrice d<span class=\"_ _1\"/>e tr\u00e9sorerie \u00e0 laquelle le goodwill a \u00e9t\u00e9 r<span class=\"_ _1\"/>attach\u00e9. Le Grou<span class=\"_ _1\"/>pe suit le goodwill au niv<span class=\"_ _1\"/>eau des segments op<span class=\"_ _1\"/>\u00e9rationnels, celui<span class=\"ls1 ws0\">-</span>ci ref<span class=\"_ _1\"/>l\u00e9tant la mani\u00e8re dont le G<span class=\"_ _1\"/>roupe g\u00e8re ses op\u00e9r<span class=\"lsdd ws11b\">a<span class=\"_ _13\"/>tion<span class=\"_ _13\"/>s.<span class=\"ls1 ws0\"> </span></span>Immobilisations incorporelles avec une dur\u00e9e de vie limit\u00e9e Les immo<span class=\"_ _1\"/>bilisatio<span class=\"_ _1\"/>ns inco<span class=\"_ _1\"/>rporelles <span class=\"_ _1\"/>compren<span class=\"_ _1\"/>nent prin<span class=\"_ _1\"/>cipalem<span class=\"_ _1\"/>ent la lic<span class=\"_ _1\"/>ence GSM<span class=\"_ _1\"/> (Global<span class=\"_ _1\"/> System<span class=\"_ _1\"/> for Mob<span class=\"_ _1\"/>ile commun<span class=\"_ _7\"/>ications), la<span class=\"_ _1\"/> lic<span class=\"lsd1 ws114\">ence UMTS </span>(Universal Mobile Telecommunication System), l<span class=\"_ _1\"/>es lic<span class=\"lsd3 ws121\">ences spe<span class=\"_ _1\"/>ctres <span class=\"_ _1\"/>4G<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et 5G<span class=\"lscf ws110\">, les client<span class=\"_ _1\"/>\u00e8les et marque<span class=\"_ _1\"/>s acquises lors de regroup<span class=\"_ _1\"/>ements </span></span></span>d\u2019entreprises, des logiciel<span class=\"_ _1\"/>s d\u00e9velopp\u00e9s au sein<span class=\"_ _1\"/> ou acquis en dehor<span class=\"_ _1\"/>s du Groupe et d\u2019aut<span class=\"_ _1\"/>res immobilisations incorporelles<span class=\"_ _1\"/> telles que les droits de footb<span class=\"_ _1\"/>all et de d<span class=\"_ _7\"/>iffusion. <span class=\"ls1\"> </span>Le<span class=\"lscf ws110\">s immobilisations inco<span class=\"_ _1\"/>rporelles ayant une dur\u00e9e d<span class=\"_ _1\"/>e vie d\u00e9termin\u00e9e acqu<span class=\"_ _1\"/>ises s\u00e9par\u00e9ment son<span class=\"_ _1\"/>t \u00e9valu\u00e9es lors de<span class=\"_ _1\"/> leur comptabilisa<span class=\"lsd2 ws0\">tion<span class=\"_ _1\"/> initia<span class=\"_ _1\"/>le \u00e0 l<span class=\"_ _1\"/>eur </span></span>co\u00fbt d\u2019acquisition. Seule<span class=\"ls1 ws0\"> <span class=\"lsd2\">la<span class=\"_ _1\"/> parti<span class=\"_ _1\"/>e fixe d<span class=\"_ _1\"/>u prix<span class=\"_ _1\"/> est activ<span class=\"_ _7\"/>\u00e9e. Le co\u00fbt<span class=\"_ _1\"/> d\u2019acq<span class=\"_ _1\"/>uisition d<span class=\"_ _1\"/>es immo<span class=\"_ _1\"/>bilis<span class=\"_ _1\"/>ations in<span class=\"_ _1\"/>corp<span class=\"_ _1\"/><span class=\"lscf ws110\">orelles acquises dans le <span class=\"_ _1\"/>cadre d\u2019un </span></span></span>regroupement d\u2019entrepri<span class=\"_ _1\"/>ses est leur juste valeu<span class=\"_ _1\"/>r \u00e0 la date d\u2019acquisi<span class=\"_ _1\"/>tion.<span class=\"ls1 ws0\"> </span>Le Groupe capitalise<span class=\"_ _1\"/> certains frais encourus da<span class=\"_ _1\"/>ns le cadre de l'achat<span class=\"_ _1\"/> ou du d\u00e9veloppem<span class=\"_ _1\"/>ent de logiciels \u00e0 usag<span class=\"_ _1\"/>e interne<span class=\"ls1 ws0\"> <span class=\"lsd2 ws117\">ainsi q<span class=\"_ _1\"/>ue certain<span class=\"_ _1\"/>s co\u00fbts de<span class=\"ls1 ws0\"> </span></span></span>production media<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">lorsque l<span class=\"_ _1\"/>es conditions suivantes sont r\u00e9unies : c<span class=\"_ _1\"/>es frais sont identifiables, le Groupe c<span class=\"_ _1\"/>ontr\u00f4le les actifs concern\u00e9s et les <span class=\"_ _1\"/><span class=\"lscf ws118\">avantages </span></span></span>futurs<span class=\"_ _1\"/> li\u00e9s \u00e0 l<span class=\"_ _1\"/>\u2019utilisa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e ces ac<span class=\"_ _1\"/>tifs son<span class=\"_ _1\"/>t prob<span class=\"_ _1\"/>ables. <span class=\"_ _1\"/><span class=\"ls1\"> </span>Le Groupe entre dan<span class=\"_ _1\"/>s des solutions SaaS <span class=\"_ _1\"/>et paie une redevan<span class=\"_ _1\"/>ce en \u00e9change du d<span class=\"_ _1\"/>roit d\u2019acc\u00e9der aux lo<span class=\"_ _1\"/>giciels d\u2019application du f<span class=\"_ _1\"/>ournisseur pour une<span class=\"_ _1\"/> p\u00e9riode convenue. Le G<span class=\"_ _1\"/>roupe reconna\u00eet u<span class=\"_ _1\"/>n actif, \u00e0 la date d\u2019<span class=\"_ _1\"/>entr\u00e9e en vigueur du con<span class=\"_ _1\"/>trat, pour le logiciel<span class=\"_ _1\"/> dans une solution <span class=\"lsd4 ws94\">de \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsda ws114\">cloud<span class=\"ls1 ws0\">-</span></span></span><span class=\"ws118\">computing<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb </span></span></span>s\u2019<span class=\"lsd1 ws114\">il en </span><span class=\"lsdd\">obtie<span class=\"_ _13\"/>nt <span class=\"_ _13\"/>le c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/></span>\u00f4<span class=\"lsd1 ws11a\">le </span>\u00e0 <span class=\"lscf ws110\">cette date. Ceci s<span class=\"_ _1\"/>e produit quant au d<span class=\"ls1 ws0\">\u00e9</span><span class=\"ws113\">b<span class=\"_ _1\"/>ut du contrat<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Le Groupe a le dro<span class=\"_ _1\"/>it contractuellement de p<span class=\"_ _1\"/>rendre possession du lo<span class=\"_ _1\"/>giciel pendant la p\u00e9<span class=\"_ _1\"/>riode d\u2019h\u00e9bergement san<span class=\"_ _1\"/>s p\u00e9nalit\u00e9</span>signifi<span class=\"_ _1\"/>cative, et \u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Il e<span class=\"_ _13\"/>st possible pou<span class=\"_ _1\"/>r le Groupe de fa<span class=\"_ _1\"/>ir<span class=\"lsd3 ws118\">e tourner<span class=\"_ _1\"/> le logici<span class=\"_ _1\"/>el sur <span class=\"_ _1\"/>ses prop<span class=\"_ _1\"/>res \u00e9quip<span class=\"_ _1\"/>ements<span class=\"_ _1\"/> ou de con<span class=\"_ _1\"/>tracte<span class=\"_ _1\"/>r avec un<span class=\"_ _1\"/>e autre pa<span class=\"_ _7\"/>r<span class=\"_ _13\"/>tie non<span class=\"_ _1\"/> li\u00e9e </span></span>au fourn<span class=\"_ _1\"/>isseur en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e son h\u00e9b<span class=\"_ _1\"/>ergem<span class=\"_ _1\"/>ent<span class=\"ls1 ws0\">. </span>Les r\u00e8gles d\u2019\u00e9valuation d<span class=\"_ _1\"/>u Groupe pr\u00e9voient de<span class=\"_ _1\"/> capitaliser les droits <span class=\"_ _1\"/>de diffusion de matche<span class=\"_ _1\"/>s de football et tous<span class=\"_ _1\"/> les autres droits d<span class=\"_ _1\"/>e diffusion de manifestations sportives pluri<span class=\"ls1 ws0\">-</span><span class=\"ws110\">saiso<span class=\"_ _1\"/>nni\u00e8res, pour la dur\u00e9e total<span class=\"_ _1\"/>e du contrat, et \u00e0 <span class=\"_ _1\"/>comptabiliser le pas<span class=\"_ _1\"/>sif correspondant (pour la d<span class=\"_ _1\"/>ur\u00e9e totale du </span>contra<span class=\"_ _1\"/>t).<span class=\"ls1 ws0\"> </span>Pour des contrats av<span class=\"_ _1\"/>ec d\u2019autres chaines de t\u00e9l<span class=\"_ _1\"/>\u00e9vision, le Groupe act<span class=\"_ _1\"/>ive le montant por<span class=\"_ _1\"/>tant sur la p\u00e9riode compl<span class=\"_ _1\"/>\u00e8te du contrat, <span class=\"_ _1\"/>\u00e9tant donn\u00e9 que le contenu est consid\u00e9r<span class=\"_ _1\"/>\u00e9 comme suffisamment iden<span class=\"_ _1\"/>tifiable (la principale pa<span class=\"_ _1\"/>rtie du contenu est d\u00e9j\u00e0<span class=\"_ _1\"/> produite) pou<span class=\"_ _1\"/>r la partie non <span class=\"ws113\">r\u00e9siliable du contrat </span>(g\u00e9n\u00e9ralement 18 moi<span class=\"_ _1\"/>s \u00e0 3 ans).<span class=\"ls1 ws0\">  </span>La soci\u00e9t\u00e9 continue \u00e0 <span class=\"_ _1\"/>surveiller les normes <span class=\"_ _1\"/>et guidances comptable<span class=\"_ _1\"/>s dans ce domaine<span class=\"_ _1\"/> pour lequel il y a <span class=\"_ _1\"/>peu de litt\u00e9rature. <span class=\"ls1 ws0\"> </span>Les immobilisations inco<span class=\"_ _1\"/>rporelles avec une dur\u00e9e d<span class=\"_ _1\"/>e vie limit\u00e9e, sont<span class=\"_ _1\"/> comptabilis\u00e9es au co\u00fbt d'acqu<span class=\"_ _1\"/>isition, d\u00e9duction faite <span class=\"_ _1\"/>d<span class=\"lsde ws145\">es a<span class=\"_ _13\"/>m<span class=\"lsd4 ws94\">ort<span class=\"_ _13\"/>issem<span class=\"_ _13\"/>ents<span class=\"_ _13\"/> et<span class=\"_ _13\"/> </span></span>pertes de valeur cu<span class=\"_ _1\"/>mul\u00e9es. La valeur r\u00e9siduelle <span class=\"_ _1\"/>de ces immobilisatio<span class=\"_ _1\"/>ns incorporelles est estim<span class=\"_ _1\"/>\u00e9e \u00e9gale \u00e0 z\u00e9ro. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les client\u00e8les et marq<span class=\"_ _1\"/>ues acquises lor<span class=\"_ _1\"/>s de regroupements d\u2019en<span class=\"_ _1\"/>treprises sont amorti<span class=\"_ _1\"/>es lin\u00e9airement pendant leur <span class=\"_ _1\"/>dur\u00e9e de vie u<span class=\"lsd2 ws115\">til<span class=\"_ _1\"/><span class=\"lsce ws10f\">e estim\u00e9e (3 \u00e0 20 </span></span>ans). A l<span class=\"_ _1\"/>\u2019exce<span class=\"_ _1\"/>ption d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s dont l<span class=\"_ _7\"/>a dur\u00e9e de v<span class=\"_ _1\"/>ie est b<span class=\"_ _1\"/>as\u00e9e su<span class=\"_ _1\"/>r des<span class=\"_ _1\"/> limitat<span class=\"_ _1\"/>ions co<span class=\"_ _1\"/>ntract<span class=\"_ _1\"/>uelles o<span class=\"_ _1\"/>u refl\u00e9<span class=\"_ _1\"/>tant l<span class=\"_ _1\"/>es inten<span class=\"_ _1\"/>tions<span class=\"_ _1\"/> <span class=\"lscf ws110\">du management <span class=\"_ _1\"/>quant \u00e0 leur </span>utilisation, la dur\u00e9e de<span class=\"_ _1\"/> vie de chaque actif e<span class=\"_ _1\"/>st \u00e9tablie de mani\u00e8re con<span class=\"_ _1\"/>sistante avec le flux de<span class=\"_ _1\"/> tr\u00e9sorerie attendus <span class=\"_ _1\"/>dans le mod\u00e8le d\u2019\u00e9valua<span class=\"_ _1\"/>tion pour des tels actifs. C\u2019est <span class=\"_ _1\"/>d\u00e9fini de telle f<span class=\"_ _1\"/>a\u00e7on que la valeur cumul\u00e9<span class=\"_ _1\"/>e des flux de tr\u00e9sor<span class=\"_ _1\"/>erie attendus et actual<span class=\"_ _1\"/>is\u00e9s de chaque ac<span class=\"ws113\">tif pendant cette dur\u00e9e de </span>vie rep<span class=\"_ _1\"/>r\u00e9sente <span class=\"_ _1\"/>environ 90<span class=\"_ _7\"/>%<span class=\"_ _13\"/> de to<span class=\"_ _1\"/>us les fl<span class=\"_ _1\"/><span class=\"lscf ws110\">ux de cash attendus<span class=\"_ _1\"/> de cet actif. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Les licen<span class=\"_ _1\"/>ces spec<span class=\"_ _1\"/>tres GS<span class=\"_ _1\"/>M, UMTS<span class=\"_ _1\"/>, 4G et <span class=\"_ _1\"/>5G, le<span class=\"_ _1\"/>s autres <span class=\"_ _1\"/>immobil<span class=\"_ _1\"/>isations in<span class=\"_ _7\"/>corporelles e<span class=\"_ _1\"/>t les imm<span class=\"_ _1\"/>obilisat<span class=\"_ _1\"/>ions d\u00e9v<span class=\"_ _1\"/>elopp\u00e9e<span class=\"_ _1\"/>s au sei<span class=\"lscf ws110\">n <span class=\"_ _1\"/>du Groupe ayan<span class=\"_ _1\"/>t </span>toutes u<span class=\"_ _1\"/>ne du<span class=\"_ _1\"/>r\u00e9e de v<span class=\"_ _1\"/>ie lim<span class=\"_ _1\"/>it\u00e9e, so<span class=\"_ _1\"/>nt amor<span class=\"_ _1\"/>ties lin<span class=\"_ _1\"/>\u00e9aireme<span class=\"_ _1\"/>nt sur l<span class=\"_ _7\"/>eur <span class=\"lscf ws110\">dur\u00e9e de vie utile <span class=\"_ _1\"/>estim\u00e9e. L'amortissement <span class=\"_ _1\"/>commence quand l'immobilisation </span>incorpo<span class=\"_ _1\"/>relle est p<span class=\"_ _1\"/>r\u00eate pou<span class=\"_ _1\"/>r l'u<span class=\"_ _1\"/>sage auquel<span class=\"_ _1\"/> elle es<span class=\"_ _1\"/>t destin\u00e9<span class=\"_ _1\"/>e. Les<span class=\"_ _1\"/> dur\u00e9es d<span class=\"_ _1\"/>e vie d<span class=\"_ _1\"/>es licen<span class=\"_ _1\"/>ces sont <span class=\"_ _1\"/>\u00e9tablies<span class=\"_ _1\"/> par Arr<span class=\"_ _1\"/>\u00eat\u00e9 Roya<span class=\"_ _1\"/>l<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">et<span class=\"_ _13\"/> co<span class=\"_ _13\"/>ure<span class=\"_ _13\"/>nt<span class=\"_ _13\"/> de 5 \u00e0 2<span class=\"_ _13\"/>0 a<span class=\"_ _13\"/>ns<span class=\"lsd2 ws115\">. </span></span> </span>Les dur\u00e9<span class=\"_ _1\"/>es de<span class=\"_ _1\"/> vie util<span class=\"_ _1\"/>e sont <span class=\"lsd5 ws129\">attri<span class=\"_ _13\"/>bu\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> com<span class=\"_ _13\"/>me<span class=\"_ _13\"/> sui<span class=\"_ _13\"/>t</span><span class=\"ls1\"> </span>Dur\u00e9e d<span class=\"_ _13\"/>e vi<span class=\"_ _13\"/>e (a<span class=\"_ _13\"/>nn\u00e9<span class=\"_ _13\"/>es)<span class=\"ls1 ws0\"> </span>GSM,<span class=\"_ _13\"/> UMT<span class=\"_ _13\"/>S, 4<span class=\"_ _13\"/>G et aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> r\u00e9s<span class=\"_ _13\"/>eau<span class=\"_ _13\"/>x<span class=\"ls1 ws0\"> <span class=\"_ _169\"> </span><span class=\"lsd3 ws118\">Sur la d<span class=\"_ _1\"/>ur\u00e9e de l<span class=\"_ _1\"/>a licen<span class=\"_ _1\"/>ce<span class=\"ls1 ws0\"> </span></span></span>SPEC<span class=\"_ _1\"/>TRE 2<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16a\"> </span><span class=\"lsce ws116\">15</span> </span>SPEC<span class=\"_ _1\"/>TRE 80<span class=\"_ _1\"/>0 M<span class=\"_ _1\"/>HZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPECTRE 1800 MHZ 2G<span class=\"ls1 ws0\"> <span class=\"_ _16c\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPECTRE 2100 MHZ 3G<span class=\"ls1 ws0\"> <span class=\"_ _16d\"> </span></span><span class=\"ws116\">20<span class=\"ls1 ws0\"> </span></span>SPEC<span class=\"_ _1\"/>TRE 9<span class=\"_ _1\"/>00 M<span class=\"_ _1\"/>HZ<span class=\"ls1 ws0\"> <span class=\"_ _16b\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 1<span class=\"_ _1\"/>400<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _16e\"> </span><span class=\"lsce ws116\">20</span> </span>SPE<span class=\"_ _13\"/>CTRE 700 MHZ<span class=\"ls1 ws0\"> <span class=\"_ _16f\"> </span><span class=\"lsce ws116\">20</span> </span>SPEC<span class=\"_ _1\"/>TRE 3<span class=\"_ _1\"/>600<span class=\"_ _1\"/> MHZ<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lscf ws110\">17 ans 8 mois<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Client\u00e8les, marques ac<span class=\"_ _1\"/>quises, brevets<span class=\"ls1 ws0\"> </span>3 \u00e0 20<span class=\"ls1 ws0\"> </span> <span class=\"lsd3 ws118\">et logici<span class=\"_ _1\"/>els acqu<span class=\"_ _1\"/>is dans l<span class=\"_ _1\"/>e cadr<span class=\"_ _1\"/>e de regro<span class=\"_ _1\"/>upemen<span class=\"_ _1\"/>ts d'ent<span class=\"_ _1\"/>reprises<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Logiciel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _171\"> </span>5 </span>Droits d<span class=\"_ _1\"/>e dif<span class=\"_ _1\"/>fusion po<span class=\"_ _1\"/>ur saiso<span class=\"_ _1\"/>ns sp<span class=\"_ _7\"/>ortives<span class=\"ls1\"> <span class=\"_ _172\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>Droits d'usage et au<span class=\"_ _1\"/>tres d<span class=\"_ _1\"/>roits d<span class=\"_ _1\"/>e diff<span class=\"_ _1\"/>usion<span class=\"ls1\"> <span class=\"_ _173\"> </span><span class=\"lscf ws110\">Sur la dur\u00e9e du cont<span class=\"_ _1\"/>rat<span class=\"ls1 ws0\"> </span></span></span>(<span class=\"lscf ws118\">Habituellement</span> <span class=\"lsce ws12e\">2 \u00e0 5)</span> La dur\u00e9e de vie <span class=\"_ _1\"/>et la m\u00e9thode d\u2019a<span class=\"_ _1\"/>mortissement des immobilisa<span class=\"_ _1\"/>tions incorporelles avec une <span class=\"_ _1\"/>dur\u00e9e de vie lim<span class=\"_ _1\"/>it\u00e9e sont revues au mo<span class=\"_ _1\"/>ins \u00e0 chaque cl\u00f4ture annuelle. Le<span class=\"_ _1\"/>s changements dans la d<span class=\"_ _1\"/>ur\u00e9e de vie estim\u00e9e ou <span class=\"_ _1\"/>dans le plan att<span class=\"_ _1\"/>endu de consommation d<span class=\"_ _1\"/>es b\u00e9n\u00e9fices<span class=\"ls1 ws0\"> </span>\u00e9conomiques f<span class=\"_ _1\"/>uturs g\u00e9n\u00e9r\u00e9s par l\u2019actif son<span class=\"_ _1\"/>t pris en compte <span class=\"_ _1\"/>en changeant la du<span class=\"_ _1\"/>r\u00e9e ou la m\u00e9thode d\u2019amo<span class=\"_ _1\"/>rtissement, selon l<span class=\"_ _1\"/>e cas, et sont trait\u00e9s co<span class=\"ws113\">m<span class=\"_ _1\"/>me des changements </span>d\u2019estimations comptables. <span class=\"ls1 ws0\"> </span>Immobilisations corporelles Les immobilisations corporelles, y <span class=\"lscf ws110\">compris c<span class=\"_ _1\"/>elles lou\u00e9es \u00e0 des pa<span class=\"_ _1\"/>rties tierces en tant<span class=\"_ _1\"/> que locations simpl<span class=\"_ _1\"/>es, sont pr\u00e9sent\u00e9es selon l<span class=\"_ _1\"/>eur nature et sont </span>comptabilis\u00e9es au co\u00fbt <span class=\"_ _1\"/>d'acquisition, d\u00e9duction fa<span class=\"_ _1\"/>ite des amortissem<span class=\"_ _1\"/>ents et pertes de val<span class=\"_ _1\"/>eurs cumul\u00e9es. Le co\u00fb<span class=\"_ _1\"/>t des acquisiti<span class=\"lsd4 ws94\">ons et d<span class=\"_ _13\"/>es </span>am\u00e9<span class=\"lsd2 ws0\">lioratio<span class=\"_ _1\"/>ns no<span class=\"_ _1\"/>tables<span class=\"_ _1\"/> des im<span class=\"_ _1\"/>mobilisa<span class=\"_ _1\"/>tions co<span class=\"_ _1\"/>rporelle<span class=\"_ _1\"/>s est c<span class=\"_ _1\"/>apital<span class=\"_ _1\"/>is\u00e9. L<span class=\"_ _1\"/>e co\u00fbt d<span class=\"_ _1\"/>e la ma<span class=\"_ _1\"/>intenan<span class=\"_ _1\"/>ce et <span class=\"_ _1\"/>des r\u00e9pa<span class=\"_ _7\"/>rations des<span class=\"_ _1\"/> immob<span class=\"_ _1\"/>ili<span class=\"lsd3 ws118\">sation<span class=\"_ _1\"/>s corpo<span class=\"_ _1\"/>relles </span></span>est comptabilis\u00e9 dans<span class=\"_ _1\"/> les charges d'exploitation lo<span class=\"_ _1\"/>rsque celles<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">ci n'augmentent ni la<span class=\"_ _1\"/> dur\u00e9e de vie du bi<span class=\"_ _1\"/>en, ni <span class=\"lscf ws113\">de mani\u00e8re substantielle sa capacit\u00e9 \u00e0 </span></span></span>g\u00e9n\u00e9rer des revenus. Le<span class=\"_ _1\"/> co\u00fbt d\u2019acquisition des<span class=\"_ _1\"/> immobilisations corp<span class=\"_ _1\"/>orelles inclut les co\u00fbts de<span class=\"_ _1\"/> d\u00e9mant\u00e8lement, de d\u00e9<span class=\"_ _1\"/>montage ou<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">de <span class=\"_ _1\"/>remise en<span class=\"_ _1\"/> \u00e9tat </span></span>dans les cas o\u00f9 le <span class=\"_ _1\"/>Groupe encourt ce g<span class=\"_ _1\"/>enre d\u2019obligation au mom<span class=\"_ _1\"/>ent de l\u2019in<span class=\"lsd1 ws114\">stallation du bien. <span class=\"ls1 ws0\"> </span></span>Les immobilisations corpo<span class=\"_ _1\"/>relles sont \u00e9limin\u00e9es du b<span class=\"_ _1\"/>ilan au moment d<span class=\"_ _1\"/>e leur vente ou lorsqu\u2019au<span class=\"_ _1\"/>cun b\u00e9n\u00e9fice \u00e9conomiqu<span class=\"_ _1\"/>e futur n\u2019est attendu de l<span class=\"_ _1\"/>eur usage ou de leu<span class=\"_ _1\"/>r vente. Tout gain o<span class=\"_ _1\"/>u perte d\u00e9coulant de cet<span class=\"_ _1\"/>te \u00e9limination du bilan<span class=\"_ _1\"/> (calcul\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">comme l<span class=\"_ _1\"/>a dif<span class=\"_ _1\"/>f\u00e9rence en<span class=\"_ _1\"/>tre les p<span class=\"_ _1\"/>rodui<span class=\"_ _1\"/>ts de vent<span class=\"_ _1\"/>e nets <span class=\"_ _1\"/>et </span></span>la valeur nette comp<span class=\"_ _1\"/>table de l\u2019actif<span class=\"_ _1\"/>) est comptabilis\u00e9 dans le com<span class=\"_ _1\"/>pte de r\u00e9sultat<span class=\"_ _1\"/>s de l\u2019exercice o\u00f9 l\u2019actif <span class=\"_ _1\"/>est sorti du bila<span class=\"lsd1 ws11a\">n. <span class=\"ls1 ws0\"> </span></span>L'amortissement d'un bien<span class=\"_ _1\"/> commence quand c<span class=\"_ _1\"/>e dernier est pr<span class=\"_ _1\"/>\u00eat pour l'usage auqu<span class=\"_ _1\"/>el il est destin\u00e9. L'am<span class=\"_ _1\"/>ortissement d'un bien est c<span class=\"_ _1\"/>alcul\u00e9 lin\u00e9airement sur sa du<span class=\"_ _1\"/>r\u00e9e de vie utile estim\u00e9<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Les dur\u00e9<span class=\"_ _1\"/>es de v<span class=\"_ _1\"/>ie utile <span class=\"_ _1\"/>sont att<span class=\"_ _1\"/>ribu\u00e9es co<span class=\"_ _1\"/>mme su<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Dur\u00e9e de v<span class=\"_ _1\"/>ie (ann\u00e9<span class=\"_ _1\"/>es)<span class=\"ls1 ws0\"> </span>Terrain<span class=\"_ _1\"/>s et con<span class=\"_ _1\"/>structio<span class=\"_ _1\"/>ns<span class=\"ls1\"> </span>Terra<span class=\"_ _1\"/>ins<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsd1 ws11a\">Ind\u00e9finie</span> </span>B\u00e2timen<span class=\"_ _1\"/>ts et \u00e9<span class=\"_ _1\"/>quipements des b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsce ws10f\">22 \u00e0 33</span> </span>Installations dans les b\u00e2timents<span class=\"ls1 ws0\"> <span class=\"_ _176\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Am\u00e9nagements b\u00e2tim<span class=\"_ _1\"/>ents lou\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>Equipement<span class=\"_ _1\"/>s techniqu<span class=\"_ _1\"/>es et d<span class=\"_ _1\"/>e r\u00e9seau<span class=\"ls1 ws0\"> </span>C\u00e2bles et conduites<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span><span class=\"lsce ws10f\">15 \u00e0 20</span> </span>Centraux<span class=\"ls1 ws0\"> <span class=\"_ _174\"> </span><span class=\"lsce ws10f\">8 \u00e0 10</span> </span>Transmission<span class=\"ls1 ws0\"> <span class=\"_ _178\"> </span></span><span class=\"ws113\">6 \u00e0 8<span class=\"ls1 ws0\"> </span></span>R\u00e9seau d'acc\u00e8s radio<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span></span>6 \u00e0 7<span class=\"ls1 ws0\"> </span>Sites mobil<span class=\"_ _1\"/>es et \u00e9quipements in<span class=\"_ _1\"/>stallations des sites<span class=\"ls1 ws0\"> <span class=\"_ _179\"> </span><span class=\"lsce ws10f\">5 \u00e0 10</span> </span>Equipements install\u00e9s chez les clients<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _17a\"> </span><span class=\"lsce ws10f\">2 \u00e0 8</span> </span>Equipements de r\u00e9se<span class=\"_ _1\"/>au et autres <span class=\"_ _1\"/>\u00e9quipements du r\u00e9seau<span class=\"ls1 ws0\"> <span class=\"_ _17b\"> </span><span class=\"lsce ws10f\">2 \u00e0 15</span> </span>Mobilier e<span class=\"_ _1\"/>t mat\u00e9r<span class=\"_ _1\"/>iel rou<span class=\"_ _1\"/>lant<span class=\"ls1\"> </span>Mobilier et mat\u00e9riel de <span class=\"_ _1\"/>bureau<span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span><span class=\"lsce ws10f\">3 \u00e0 10</span> </span>V\u00e9hicule<span class=\"_ _1\"/>s et <span class=\"lsd1 ws114\">c\u00e2bles intelligents<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span><span class=\"lsce ws10f\">4 \u00e0 10</span> </span></span>Les val<span class=\"_ _1\"/>eurs r\u00e9sid<span class=\"_ _1\"/>uelles,<span class=\"_ _1\"/> les du<span class=\"_ _1\"/>r\u00e9es de vi<span class=\"_ _1\"/>e utile <span class=\"_ _1\"/>et les m\u00e9<span class=\"_ _1\"/>thodes d<span class=\"_ _1\"/>\u2019amorti<span class=\"_ _1\"/>ssement so<span class=\"_ _1\"/>nt revu<span class=\"_ _1\"/>es, et <span class=\"_ _1\"/>ajust\u00e9e<span class=\"_ _1\"/>s le cas \u00e9c<span class=\"_ _1\"/>h\u00e9ant, \u00e0<span class=\"_ _1\"/> c<span class=\"lsd1 ws119\">haque cl\u00f4ture annuelle. <span class=\"ls1 ws0\"> </span></span>Le<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">co\u00fbt des</span> <span class=\"lsd5 ws129\">acha<span class=\"_ _13\"/>ts<span class=\"_ _13\"/> de m<span class=\"_ _13\"/>at\u00e9<span class=\"_ _13\"/>ri<span class=\"_ _13\"/>e<span class=\"_ _13\"/>l</span> <span class=\"lsd3 ws121\">et</span> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9pense<span class=\"_ _1\"/>s li\u00e9es e<span class=\"_ _1\"/>t non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la <span class=\"_ _1\"/>force d<span class=\"_ _1\"/>e travail<span class=\"_ _1\"/> sont pr<span class=\"_ _1\"/>\u00e9sent\u00e9s <span class=\"_ _1\"/>apr\u00e8s d\u00e9d<span class=\"_ _1\"/>uction d<span class=\"_ _1\"/>es trava<span class=\"_ _1\"/>ux r\u00e9al<span class=\"_ _1\"/>is\u00e9s et </span></span>capitalis\u00e9s par le <span class=\"_ _1\"/>Groupe pour la c<span class=\"_ _1\"/>onstruction des immobilisations <span class=\"_ _1\"/>corporelles. <span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n couran<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>ettes ass<span class=\"_ _1\"/>oci\u00e9<span class=\"ls1 ws0\">e</span>s d<span class=\"_ _1\"/>\u00e9tenus en vu<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>vent<span class=\"ls1 ws0\">e </span>Le Groupe classe les<span class=\"_ _1\"/> actifs (ou groupe<span class=\"ls1 ws0\"> </span><span class=\"ws118\">d\u2019a<span class=\"_ _1\"/>ctifs) <span class=\"lsd3\">destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre v<span class=\"_ _1\"/>endus co<span class=\"_ _1\"/>mme d<span class=\"_ _1\"/>\u00e9tenus en<span class=\"_ _1\"/> vue d<span class=\"_ _1\"/>e la ven<span class=\"_ _1\"/>te lorsqu<span class=\"_ _1\"/>e leur val<span class=\"_ _7\"/>eur comptabl<span class=\"_ _1\"/>e est </span></span>recouvr\u00e9e principalement<span class=\"_ _1\"/> par le biais d\u2019une <span class=\"_ _1\"/>transaction de vente plut<span class=\"_ _1\"/>\u00f4t que par l\u2019utilisation <span class=\"_ _1\"/>continue. Cette condition <span class=\"_ _1\"/>est remplie quand<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">l\u2019a<span class=\"_ _7\"/>ctif<span class=\"ls1 ws0\"> <span class=\"lsda ws114\">(ou </span></span></span></span>groupes d\u2019actifs destin\u00e9s<span class=\"_ _1\"/> \u00e0 \u00eatre vendus) e<span class=\"_ _1\"/>st disponible en vue d<span class=\"_ _1\"/>e la vente imm<span class=\"_ _1\"/>\u00e9diate dans son \u00e9ta<span class=\"_ _1\"/>t actuel et que la v<span class=\"_ _1\"/>ente est<span class=\"ls1 ws0\"> </span><span class=\"ws113\">hautement probable et </span>attendue dans l\u2019ann\u00e9e.<span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>ettes as<span class=\"_ _1\"/>soci\u00e9es d\u00e9<span class=\"_ _1\"/>tenus en<span class=\"_ _1\"/> vue de<span class=\"_ _1\"/> v<span class=\"lscf ws110\">ente (ou groupe<span class=\"_ _1\"/>s destin\u00e9s \u00e0 \u00eatre c\u00e9d<span class=\"_ _1\"/>\u00e9s) figurent au bilan parm<span class=\"_ _1\"/>i les actifs courants. Ils<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsf7 ws152\">s<span class=\"_ _13\"/>ont<span class=\"_ _13\"/> </span></span></span>comptabilis\u00e9s au mont<span class=\"_ _1\"/>ant le plus bas entr<span class=\"_ _1\"/>e leur valeur comptable<span class=\"_ _1\"/> et leur juste val<span class=\"_ _1\"/>eur d\u00e9duction faite d<span class=\"_ _1\"/>es frais de vente.<span class=\"ls1 ws0\"> </span>Co\u00fbts d<span class=\"_ _13\"/>es contrats <span class=\"ws0\"> </span>Les co\u00fbts<span class=\"_ _1\"/> des con<span class=\"_ _1\"/>tra<span class=\"lscf ws110\">ts qui <span class=\"_ _1\"/>sont \u00e9ligibles pour \u00eatre ac<span class=\"_ _1\"/>tiv\u00e9s au titre de <span class=\"_ _1\"/>co\u00fbts marginaux d\u2019obtention d<span class=\"_ _1\"/>u contrat comprenn<span class=\"_ _1\"/>ent les commissio<span class=\"_ _1\"/>ns pay\u00e9es<span class=\"ls1 ws0\"> </span></span>aux revendeurs pou<span class=\"_ _1\"/>r les contrats po<span class=\"_ _1\"/>stpaid. Les co\u00fbts des <span class=\"_ _1\"/>contrats sont repris comme<span class=\"_ _1\"/> actifs \u00e0 plus d\u2019u<span class=\"_ _1\"/>n an \u00e9tant donn\u00e9 que l<span class=\"_ _1\"/>e <span class=\"lsda ws114\">Group</span>e s\u2019attend \u00e0 recevoir les avantage<span class=\"_ _1\"/>s \u00e9conomiques provenant d<span class=\"_ _1\"/>e ces actifs dans un<span class=\"_ _1\"/> horizon sup\u00e9rieur \u00e0 douz<span class=\"_ _1\"/>e mois. <span class=\"ls1 ws0\"> </span>Les co\u00fbts des con<span class=\"_ _1\"/>trats portant sur <span class=\"_ _1\"/>les contrats postpaid sont<span class=\"_ _1\"/> diff\u00e9r\u00e9s syst\u00e9matiquement sur <span class=\"_ _1\"/>une base qui e<span class=\"_ _1\"/>st consistante avec<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">le transfert des </span></span>services au client cor<span class=\"_ _1\"/>respondant au momen<span class=\"_ _1\"/>t o\u00f9 le revenu e<span class=\"_ _1\"/>st reconnu. Le Groupe a adopt<span class=\"_ _1\"/>\u00e9 une approche por<span class=\"_ _1\"/>tefeuille pour la val<span class=\"lsd3 ws123\">o<span class=\"_ _1\"/>risation de ces<span class=\"_ _1\"/> </span>contrats.<span class=\"_ _1\"/> Les co\u00fb<span class=\"_ _1\"/>ts des co<span class=\"_ _1\"/>ntrats <span class=\"_ _1\"/>concernan<span class=\"_ _1\"/>t le segm<span class=\"_ _7\"/>ent r\u00e9sidenti<span class=\"_ _1\"/>el sont dif<span class=\"_ _1\"/>f\u00e9r\u00e9s su<span class=\"_ _1\"/>r trois a<span class=\"_ _1\"/>ns et <span class=\"_ _1\"/>ceux pou<span class=\"_ _1\"/>r le seg<span class=\"lsd1 ws114\">men<span class=\"_ _1\"/>t professionnel sur cinq ans. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Toutes les autres comm<span class=\"_ _1\"/>issions sont prises <span class=\"_ _1\"/>en charges au mom<span class=\"_ _1\"/>ent o\u00f9 elles sont en<span class=\"lsd3 ws121\">co<span class=\"_ _1\"/>urues<span class=\"lsd2 ws115\">. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Perte de v<span class=\"_ _1\"/>aleur d\u2019<span class=\"_ _1\"/>acti<span class=\"_ _1\"/>fs non fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>r\u00f4le \u00e0 chaqu<span class=\"_ _7\"/>e date de cl<span class=\"_ _1\"/>\u00f4ture l<span class=\"_ _1\"/>\u2019existence<span class=\"_ _1\"/> d\u2019ind<span class=\"_ _1\"/>icateurs<span class=\"_ _1\"/> de perte <span class=\"_ _1\"/>de valeu<span class=\"_ _1\"/>r des<span class=\"ls1 ws0\"> <span class=\"lsd2\">a<span class=\"_ _1\"/>ctifs no<span class=\"_ _1\"/>n<span class=\"ls1\">-</span><span class=\"ws115\">fina<span class=\"_ _1\"/>nciers. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>Le Groupe \u00e9tablit au mo<span class=\"_ _1\"/>ins une fois pa<span class=\"_ _1\"/>r an une comparaison<span class=\"_ _1\"/> entre la valeur compta<span class=\"_ _1\"/>ble et le montant r\u00e9<span class=\"_ _1\"/>cup\u00e9rable estim\u00e9 des imm<span class=\"lsd2 ws115\">o<span class=\"_ _1\"/>bilisa<span class=\"_ _1\"/>tions </span>incorpo<span class=\"_ _1\"/>relles en<span class=\"_ _1\"/> cours a<span class=\"_ _1\"/>insi que d<span class=\"_ _7\"/>es groupes d<span class=\"_ _1\"/>\u2019actifs<span class=\"_ _1\"/> consid\u00e9<span class=\"_ _1\"/>r\u00e9s comm<span class=\"_ _1\"/>e unit\u00e9 g\u00e9n<span class=\"_ _7\"/>\u00e9ratrice de t<span class=\"lscf ws113\">r<span class=\"_ _1\"/>\u00e9sorerie (\u00ab cash generating units \u00bb) comprenant du </span>goodw<span class=\"_ _1\"/>ill. Le Group<span class=\"_ _7\"/>e r\u00e9alise son <span class=\"_ _1\"/>test ann<span class=\"_ _1\"/>uel de p<span class=\"_ _1\"/>erte d<span class=\"_ _1\"/>e valeur<span class=\"_ _1\"/> dans l<span class=\"_ _1\"/>e quatri\u00e8m<span class=\"_ _1\"/>e trim<span class=\"_ _1\"/>estre de<span class=\"_ _1\"/> chaque a<span class=\"_ _1\"/>nn\u00e9e. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Une perte de vale<span class=\"_ _1\"/>ur est enregistr\u00e9e quand<span class=\"_ _1\"/> la valeur comptabl<span class=\"_ _1\"/>e de l\u2019actif ou du g<span class=\"_ _1\"/>roupe d\u2019actifs <span class=\"lsd3 ws118\">consid<span class=\"_ _1\"/>\u00e9r\u00e9s co<span class=\"_ _1\"/>mme unit<span class=\"_ _1\"/>\u00e9 g\u00e9n\u00e9<span class=\"_ _1\"/>ratrice d<span class=\"_ _1\"/>e tr\u00e9sore<span class=\"_ _1\"/>rie </span>d\u00e9passe le montant<span class=\"_ _1\"/> r\u00e9cup\u00e9rable estim\u00e9, ce d<span class=\"_ _1\"/>ernier constituant la val<span class=\"_ _1\"/>eur la plus \u00e9lev\u00e9e en<span class=\"_ _1\"/>tre la juste valeur du bi<span class=\"_ _1\"/>en ou de l\u2019<span class=\"lsd3 ws118\">un<span class=\"_ _1\"/>it\u00e9 g\u00e9n\u00e9r<span class=\"_ _1\"/>atrice d<span class=\"_ _1\"/>e </span>tr\u00e9sorerie moins les f<span class=\"_ _1\"/>rais de vente et sa val<span class=\"_ _1\"/>eur d'utilisation pour le G<span class=\"_ _1\"/>roupe. <span class=\"ls1 ws0\"> </span>Pour estimer la vale<span class=\"_ _1\"/>ur d\u2019utilisation, les flux<span class=\"_ _1\"/> de tr\u00e9sorerie futurs p<span class=\"_ _1\"/>rojet\u00e9s sont actualis\u00e9s en u<span class=\"_ _1\"/>tilisant un taux d\u2019ac<span class=\"_ _1\"/>tualisation avant imp\u00f4<span class=\"_ _1\"/>ts qui refl\u00e8te les appr\u00e9ciations ac<span class=\"_ _1\"/>tuelles du march\u00e9 d<span class=\"_ _1\"/>e la valeur temps de<span class=\"_ _1\"/> l\u2019argent et des <span class=\"_ _1\"/>risques sp\u00e9cifiques li\u00e9s <span class=\"lsd3 ws118\">\u00e0 l<span class=\"_ _1\"/>\u2019actif ou<span class=\"_ _1\"/> \u00e0 l\u2019uni<span class=\"_ _1\"/>t\u00e9 g\u00e9n\u00e9<span class=\"_ _1\"/>ratrice <span class=\"_ _1\"/>de tr\u00e9s<span class=\"_ _1\"/>orerie. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Imp\u00f4ts diff\u00e9r\u00e9s  Des imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _1\"/>sont reconnus pour <span class=\"_ _1\"/>toutes les diff\u00e9rences tempo<span class=\"_ _1\"/>raires entre la valeur<span class=\"_ _1\"/> comptable des a<span class=\"_ _1\"/>ctifs et passifs dan<span class=\"lsd1 ws114\">s le bilan<span class=\"_ _1\"/> consolid\u00e9 et </span>leurs ba<span class=\"_ _7\"/>ses d'impo<span class=\"_ _1\"/>sition r<span class=\"_ _1\"/>espectiv<span class=\"_ _1\"/>es. <span class=\"ls1\"> </span>Les actifs d\u2019imp\u00f4ts diff<span class=\"_ _1\"/>\u00e9r\u00e9s d\u00e9coulant de diff\u00e9<span class=\"_ _1\"/>rences temporaires d\u00e9<span class=\"_ _1\"/>ductibles et de pertes fi<span class=\"_ _1\"/>scales report\u00e9es inutilis\u00e9es <span class=\"_ _1\"/>sont pris en compt<span class=\"_ _1\"/>e dans la mesure o\u00f9 il est p<span class=\"_ _1\"/>robable qu'un b\u00e9<span class=\"_ _1\"/>n\u00e9fice imposable sera dispon<span class=\"_ _1\"/>ible pour compenser la diff<span class=\"_ _1\"/>\u00e9rence temporaire d<span class=\"_ _1\"/>\u00e9ductible ou les <span class=\"lsd3 ws118\">per<span class=\"_ _1\"/>tes fisc<span class=\"_ _1\"/>ales </span>inutil<span class=\"_ _1\"/>is\u00e9es. <span class=\"ls1 ws0\"> </span>La valeur comptable<span class=\"ls1 ws0\"> </span>de<span class=\"_ _1\"/>s actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _1\"/>est revue \u00e0 chaque<span class=\"_ _1\"/> date de cl\u00f4ture <span class=\"_ _1\"/>et r\u00e9duite dans le c<span class=\"_ _1\"/>as o\u00f9 il n\u2019est plus <span class=\"_ _1\"/>probable qu\u2019un b\u00e9n\u00e9fi<span class=\"lsd4 ws128\">ce </span>imposable suffisant se<span class=\"_ _1\"/>ra disponible pour pe<span class=\"_ _1\"/>rmettre d\u2019utiliser tout ou<span class=\"_ _1\"/> partie de cet act<span class=\"_ _1\"/>if d\u2019imp\u00f4ts diff\u00e9r\u00e9. Le G<span class=\"_ _1\"/>roupe revoit <span class=\"lsd3 ws121\">\u00e9g</span>alement<span class=\"_ _1\"/> \u00e0 chaque date de cl\u00f4ture ses act<span class=\"_ _1\"/>ifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s non <span class=\"_ _1\"/>reconnus et les reconna\u00eet<span class=\"_ _1\"/> dans le cas o\u00f9 <span class=\"_ _1\"/>il devient probable <span class=\"_ _1\"/>qu\u2019un b\u00e9n\u00e9fice imposable futu<span class=\"_ _1\"/>r suffisant sera disponible pour perm<span class=\"_ _1\"/>ettre d\u2019utiliser cet actif d\u2019imp\u00f4<span class=\"_ _1\"/>ts diff\u00e9r\u00e9. <span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _7\"/>s et pas<span class=\"lscf ws110\">sifs d\u2019<span class=\"_ _1\"/>imp\u00f4ts diff\u00e9r\u00e9s sont <span class=\"_ _1\"/>calcul\u00e9s aux taux d'impo<span class=\"_ _1\"/>sition applicables au momen<span class=\"_ _1\"/>t de la r\u00e9alisation d<span class=\"_ _1\"/>e l'actif ou de la l<span class=\"_ _1\"/>iquid<span class=\"lsd5 ws129\">ati<span class=\"_ _13\"/>on<span class=\"_ _13\"/> du </span></span>passif r\u00e9gl\u00e9, sur la ba<span class=\"_ _1\"/>se des taux d'<span class=\"_ _1\"/>imposition (et des lois fi<span class=\"_ _1\"/>scales) en vigueur ou p<span class=\"_ _1\"/>ratiquement en vigue<span class=\"_ _1\"/>ur \u00e0 la date du <span class=\"ws118\">bilan<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span>Les changements rela<span class=\"_ _1\"/>tifs aux actifs et pa<span class=\"_ _1\"/>ssifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s sont<span class=\"_ _1\"/> reconnus dans le compt<span class=\"_ _1\"/>e de r\u00e9sultats <span class=\"_ _1\"/>except\u00e9 lorsque ce<span class=\"lsd1 ws114\">s changem<span class=\"_ _1\"/>ents </span>portent sur des \u00e9l<span class=\"_ _1\"/>\u00e9ments qui sont directemen<span class=\"_ _1\"/>t reconnus via les capit<span class=\"_ _1\"/>aux propres. Dans ce ca<span class=\"_ _1\"/>s, ils sont \u00e9galem<span class=\"lsd3 ws118\">en<span class=\"_ _1\"/>t reconnu<span class=\"_ _1\"/>s direct<span class=\"_ _1\"/>ement vi<span class=\"_ _1\"/>a les </span>capitaux propres. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Pensions,<span class=\"_ _1\"/> autr<span class=\"_ _1\"/>es avanta<span class=\"_ _1\"/>ges post<span class=\"_ _1\"/>\u00e9rieurs \u00e0 <span class=\"_ _1\"/>l\u2019emplo<span class=\"_ _1\"/>i et indem<span class=\"_ _1\"/>nit\u00e9s de fi<span class=\"_ _7\"/>n d<span class=\"_ _13\"/>e con<span class=\"_ _1\"/>trat <span class=\"ls1 ws0\"> </span>Le Groupe g\u00e8re dive<span class=\"_ _1\"/>rs plans de pension \u00e0<span class=\"_ _1\"/> prestations d\u00e9finies pou<span class=\"_ _1\"/>r lesquels des contribut<span class=\"_ _1\"/>ions sont vers\u00e9es via <span class=\"_ _1\"/>des fonds <span class=\"lsd3 ws123\">g\u00e9r<span class=\"_ _1\"/>\u00e9s s\u00e9par\u00e9me<span class=\"_ _1\"/>nt. Le </span>Groupe a \u00e9galement<span class=\"_ _1\"/> convenu de fournir \u00e0 <span class=\"_ _1\"/>certains collaborateurs d<span class=\"_ _1\"/>es avantages compl\u00e9men<span class=\"_ _1\"/>taires post\u00e9rieurs \u00e0 l\u2019empl<span class=\"_ _1\"/>oi. Le co\u00fbt<span class=\"ls1 ws0\"> </span>des ava<span class=\"_ _1\"/>ntages fournis dans le cadr<span class=\"_ _1\"/>e des plans est<span class=\"_ _1\"/> d\u00e9termin\u00e9 de mani\u00e8re di<span class=\"_ _1\"/>stincte pour chaque<span class=\"_ _1\"/> plan, selon la m\u00e9tho<span class=\"_ _1\"/>de d'\u00e9valuation actuarielle de<span class=\"_ _1\"/>s unit\u00e9s de cr\u00e9dit projet\u00e9es<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les gains et pertes<span class=\"_ _1\"/> actuariels, le rendemen<span class=\"_ _1\"/>t sur les actifs du plan <span class=\"_ _1\"/>\u00e0 l\u2019exclusion des montan<span class=\"_ _1\"/>ts pris en com<span class=\"_ _1\"/>pte dans les int\u00e9r\u00ea<span class=\"lsd9 ws130\">t<span class=\"_ _1\"/>s nets<span class=\"_ _1\"/> sur le<span class=\"_ _1\"/> passif<span class=\"_ _1\"/> </span>(l\u2019actif<span class=\"_ _1\"/>) net au<span class=\"_ _7\"/> titre de pr<span class=\"_ _1\"/>estatio<span class=\"_ _1\"/>ns d\u00e9f<span class=\"_ _1\"/>ini<span class=\"lscf ws110\">es et les variation<span class=\"_ _1\"/>s de l\u2019effet <span class=\"_ _1\"/>du plafond de l\u2019actif, si c<span class=\"_ _1\"/>ela s\u2019applique sont <span class=\"_ _1\"/>reconnus parmi les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments </span>du r\u00e9sultat global. <span class=\"_ _1\"/>Tout co\u00fbt des services pa<span class=\"_ _1\"/>ss\u00e9s ainsi que tout ga<span class=\"_ _1\"/>in ou perte sur liqu<span class=\"_ _1\"/>idation sont reconnus dan<span class=\"_ _1\"/>s le compte d<span class=\"ws113\">e r\u00e9sultats q<span class=\"_ _1\"/>uand<span class=\"ls1 ws0\"> <span class=\"lse6 ws12f\">i<span class=\"_ _13\"/>ls </span></span></span>sont enco<span class=\"_ _1\"/>urus. L<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e classe l<span class=\"_ _1\"/>e co\u00fbt n<span class=\"_ _1\"/>et p\u00e9riod<span class=\"_ _7\"/>i<span class=\"_ _13\"/>que par<span class=\"_ _1\"/>mi les <span class=\"_ _1\"/>activit\u00e9s o<span class=\"_ _1\"/>p\u00e9ratio<span class=\"_ _1\"/>nnelles <span class=\"_ _1\"/>et financi<span class=\"_ _1\"/>\u00e8res po<span class=\"_ _1\"/>ur leu<span class=\"_ _1\"/>rs parts<span class=\"_ _1\"/> re<span class=\"ws121\">spect<span class=\"_ _1\"/>ives. <span class=\"ls1 ws0\"> </span></span>Le Groupe recourt \u00e0<span class=\"_ _1\"/> des plans \u00e0 c<span class=\"_ _1\"/>ontributions d\u00e9finies. Pour le<span class=\"_ _1\"/>s plans \u00e0 rendement ga<span class=\"_ _1\"/>ranti, la direction <span class=\"_ _1\"/>a appliqu\u00e9 une m\u00e9thode cor<span class=\"_ _1\"/>respondant \u00e0 celle des unit\u00e9s de<span class=\"_ _1\"/> cr\u00e9dit projet\u00e9es. Le taux <span class=\"_ _1\"/>d\u2019actualisation utilis\u00e9 pou<span class=\"_ _1\"/>r calculer la valeur ac<span class=\"_ _1\"/>tuelle de l\u2019obligation des pl<span class=\"lsd2 ws0\">an<span class=\"_ _7\"/>s \u00e0 prestatio<span class=\"_ _1\"/>ns d\u00e9f<span class=\"_ _1\"/>inies e<span class=\"_ _1\"/>st </span>d\u00e9termin\u00e9 en se <span class=\"_ _1\"/>r\u00e9f\u00e9rant au rendement <span class=\"_ _1\"/>du march\u00e9 des obl<span class=\"_ _1\"/>igations d\u2019entreprise de hau<span class=\"_ _1\"/>te qualit\u00e9 (\u00e0 la fi<span class=\"_ _1\"/>n de la p\u00e9riode de pr<span class=\"_ _1\"/>\u00e9sentation de l\u2019information financi\u00e8re) pou<span class=\"_ _1\"/>r des devises et dur<span class=\"_ _1\"/>\u00e9es <span class=\"lsd3 ws121\">coh\u00e9ren<span class=\"_ _1\"/>tes<span class=\"lscf ws110\">. Pour la d<span class=\"_ _1\"/>\u00e9termination du passif ne<span class=\"_ _1\"/>t au titre des pr<span class=\"_ _1\"/>estations d\u00e9finies, la jus<span class=\"_ _1\"/>te valeur </span></span>des actifs du plan (s\u2019<span class=\"_ _1\"/>il y en a) est d<span class=\"_ _1\"/>\u00e9duite de la valeur ac<span class=\"_ _1\"/>tualis\u00e9e de l\u2019obligation <span class=\"_ _1\"/>au titre des prestat<span class=\"_ _1\"/>ions d\u00e9finies<span class=\"ls1 ws0\"> </span>Le Groupe op\u00e8re <span class=\"_ _1\"/>\u00e9galement plusieurs p<span class=\"_ _1\"/>rogrammes de restructur<span class=\"_ _1\"/>ation qui impliquent de<span class=\"_ _1\"/>s indemnit\u00e9s de fin de con<span class=\"_ _1\"/>trat et d\u2019autres<span class=\"ls1 ws0\"> <span class=\"lsf7 ws146\">sor<span class=\"_ _13\"/>te<span class=\"_ _13\"/>s d<span class=\"_ _13\"/>e </span></span>compens<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s addition<span class=\"_ _1\"/>nelles<span class=\"_ _1\"/>. Les<span class=\"_ _1\"/> inde<span class=\"lscf ws110\">mnit\u00e9s li\u00e9<span class=\"_ _1\"/>es aux plans de d\u00e9p<span class=\"_ _1\"/>arts volontaires encouragean<span class=\"_ _1\"/>t le personnel \u00e0 par<span class=\"_ _1\"/>tir sont reconnues a<span class=\"_ _1\"/>u moment </span>o\u00f9 le membre du<span class=\"_ _1\"/> personnel accepte l\u2019off<span class=\"_ _1\"/>re de ces avantages. L<span class=\"_ _1\"/>es indemnit\u00e9s li\u00e9es \u00e0 de<span class=\"_ _1\"/>s plans de d\u00e9part non vo<span class=\"_ _1\"/>lontaires sont r<span class=\"lsd1 ws114\">econnues q<span class=\"_ _1\"/>uand le </span>Groupe <span class=\"lsd3\">a com<span class=\"_ _1\"/>muniqu\u00e9 <span class=\"_ _1\"/>son plan<span class=\"_ _1\"/> de d\u00e9p<span class=\"_ _1\"/>arts au<span class=\"_ _1\"/>x personn<span class=\"_ _1\"/>es conce<span class=\"_ _1\"/>rn\u00e9es et q<span class=\"_ _1\"/>ue les <span class=\"_ _1\"/>plans re<span class=\"_ _1\"/>ncontren<span class=\"_ _1\"/>t des c<span class=\"_ _1\"/>rit\u00e8res sp<span class=\"_ _1\"/>\u00e9cifiques<span class=\"_ _1\"/>. Les p<span class=\"_ _1\"/>rovisio<span class=\"lscf ws110\">n<span class=\"_ _1\"/>s qui y </span></span>sont li\u00e9e<span class=\"_ _1\"/>s sont <span class=\"_ _1\"/>reconnu<span class=\"_ _1\"/>es quand <span class=\"_ _1\"/>une at<span class=\"_ _1\"/>tente fon<span class=\"_ _1\"/>d\u00e9e est<span class=\"_ _1\"/> cr\u00e9\u00e9e c<span class=\"_ _1\"/>hez l<span class=\"_ _1\"/>es personn<span class=\"_ _1\"/>es conc<span class=\"_ _1\"/>ern\u00e9es pa<span class=\"_ _1\"/>r le pr<span class=\"_ _1\"/>ogramme e<span class=\"_ _1\"/>t sa mi<span class=\"_ _1\"/>se en <span class=\"lscf ws113\">route a d\u00e9but\u00e9 i.e. un </span>accord a \u00e9t\u00e9 at<span class=\"_ _1\"/>teint avec les syndicats <span class=\"_ _1\"/>sur les caract\u00e9ristiques du p<span class=\"_ _1\"/>rogramme et c<span class=\"_ _1\"/>es derni\u00e8res sont communiqu<span class=\"_ _1\"/>\u00e9es aux personne<span class=\"lsd3 ws118\">s co<span class=\"_ _1\"/>ncern\u00e9<span class=\"_ _1\"/>es. <span class=\"ls1 ws0\"> </span></span>Les indemnit\u00e9s d\u00e9pendan<span class=\"_ _1\"/>tes de prestations f<span class=\"_ _1\"/>utures ne sont pas quali<span class=\"_ _1\"/>fi\u00e9es comme avantage<span class=\"_ _1\"/>s de fin de co<span class=\"_ _1\"/>ntrat mais comme avantag<span class=\"_ _1\"/>es \u00e0 long terme pour le personnel. La dette relative \u00e0 <span class=\"_ _1\"/>ces indemnit\u00e9s est reconnue <span class=\"lscf ws113\">sur la dur\u00e9e<span class=\"ls1 ws0\"> <span class=\"lsd5 ws94\">de<span class=\"lsde ws145\">s ser<span class=\"_ _13\"/>vic<span class=\"_ _13\"/>es fut<span class=\"_ _13\"/>urs<span class=\"lsd2 ws115\">. </span></span></span> </span></span>Pour certains participant<span class=\"_ _1\"/>s aux plans de restruc<span class=\"_ _1\"/>turation, les indemnit\u00e9<span class=\"_ _1\"/>s sont vers\u00e9es jusqu'\u00e0 la da<span class=\"_ _1\"/>te de re<span class=\"lsd1 ws114\">traite la plus p<span class=\"_ _1\"/>roche. Les hypoth\u00e8ses </span>utilis\u00e9es pour effectu<span class=\"_ _1\"/>er une estimation fiable du<span class=\"_ _1\"/> co\u00fbt final pour le<span class=\"_ _1\"/> Groupe sont l'\u00e2ge<span class=\"_ _1\"/> de la retraite, le ta<span class=\"_ _1\"/>ux d'actualisatio<span class=\"lsd1 ws114\">n et l'inflation futu<span class=\"_ _1\"/>re des prix. </span>Les hypoth\u00e8ses sont revues \u00e0 la f<span class=\"_ _1\"/>in de la p\u00e9riode de r\u00e9f\u00e9re<span class=\"lsd4 ws128\">nce. <span class=\"lscf ws110\">Les gains et pertes actua<span class=\"_ _1\"/>riels sur les dettes r<span class=\"_ _1\"/>elatives aux plans de <span class=\"_ _1\"/>restructuration </span></span>sont pris en comp<span class=\"_ _1\"/>te dans le compte de<span class=\"_ _1\"/> r\u00e9sultats au moment<span class=\"_ _1\"/> o\u00f9 ils se r\u00e9alisent.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Avantag<span class=\"_ _1\"/>es \u00e0 court <span class=\"_ _1\"/>terme et <span class=\"_ _1\"/>\u00e0 long term<span class=\"_ _1\"/>e du pers<span class=\"_ _1\"/>onnel <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le co\u00fbt de l'ensemble<span class=\"_ _1\"/> des avantages \u00e0 cour<span class=\"_ _1\"/>t et \u00e0 long term<span class=\"_ _1\"/>e octroy\u00e9s au per<span class=\"_ _1\"/>sonnel, comme les sala<span class=\"_ _1\"/>ires, le droit du pe<span class=\"_ _1\"/>rsonnel aux cong\u00e9s pay\u00e9<span class=\"_ _1\"/>s, les primes, l'aide m\u00e9dicale<span class=\"_ _1\"/> et les autres contribution<span class=\"_ _1\"/>s, est enregistr\u00e9 pendan<span class=\"_ _1\"/>t la p\u00e9riode au cours<span class=\"_ _1\"/> de laquelle le personnel<span class=\"_ _1\"/> pres<span class=\"lsd3 ws118\">te le s<span class=\"_ _1\"/>ervice y<span class=\"_ _1\"/> r\u00e9f\u00e9ran<span class=\"_ _1\"/>t. Le </span>Groupe n<span class=\"_ _1\"/>'enreg<span class=\"_ _1\"/>istre ces <span class=\"_ _1\"/>co\u00fbts que<span class=\"_ _1\"/> lorsqu<span class=\"_ _1\"/>'il est so<span class=\"_ _1\"/>umis \u00e0<span class=\"_ _1\"/> une obl<span class=\"_ _1\"/>igatio<span class=\"_ _1\"/>n l\u00e9gale o<span class=\"_ _1\"/>u conven<span class=\"_ _1\"/>tionnell<span class=\"_ _1\"/>e effecti<span class=\"_ _1\"/>ve de ve<span class=\"_ _1\"/>rser ce <span class=\"_ _1\"/>mont<span class=\"lscf ws110\">ant et qu<span class=\"_ _1\"/>e </span>l'engagement peut \u00eatre estim\u00e9 de mani\u00e8re fiable. <span class=\"ls1 ws0\"> </span>Instruments financiers  Classifi<span class=\"_ _13\"/>cation <span class=\"ls1 ws0\"> </span>Le Groupe classe les<span class=\"_ _1\"/> actifs financiers dans le<span class=\"_ _1\"/>s cat\u00e9gories suivantes :<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais des au<span class=\"_ _1\"/>tres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"_ _1\"/> (FVTOCI) ; ou <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Au co\u00fbt amorti. </span><span class=\"ff4d\"> </span></span>Le Groupe classe les passifs financier<span class=\"lscf ws110\">s dan<span class=\"_ _1\"/>s les cat\u00e9gories su<span class=\"_ _1\"/>ivantes : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">\u00c0 la juste valeur par le <span class=\"_ _1\"/>biais du r\u00e9sultat n<span class=\"_ _1\"/>et (FVTPL) ; ou<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">A<span class=\"lscf ws110\">u co\u00fbt amorti. </span> </span></span>Actifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9termine l<span class=\"_ _1\"/>a classification des act<span class=\"_ _1\"/>ifs financiers lors de la <span class=\"_ _1\"/>comptabilisation in<span class=\"_ _1\"/>itiale. L<span class=\"ls1 ws0\">a <span class=\"lsd1 ws119\">classification se fait en <span class=\"_ _13\"/>fonction du mod\u00e8le </span></span>\u00e9conomique que le<span class=\"_ _1\"/> Groupe suit pour la <span class=\"_ _1\"/>gestion des actifs financi<span class=\"_ _1\"/>ers (d\u00e9tention en vu<span class=\"_ _1\"/>e \u00e0 la fois de la<span class=\"_ _1\"/> perception de flux de<span class=\"_ _1\"/> t<span class=\"lsd3 ws123\">r\u00e9sore<span class=\"_ _1\"/>rie contra<span class=\"_ _1\"/>ctuels et </span>par la vente d\u2019actifs financiers ; d\u00e9t<span class=\"_ _1\"/>ention en vue de perc<span class=\"lscf ws110\">evoir le<span class=\"_ _1\"/>s flux de tr\u00e9sorerie con<span class=\"_ _1\"/>tractuels et autres) et<span class=\"_ _1\"/> des caract\u00e9ristiques de<span class=\"_ _1\"/>s flux de </span>tr\u00e9soreri<span class=\"_ _1\"/>e contra<span class=\"_ _1\"/>ctuels <span class=\"_ _1\"/>de l\u2019actif f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>r (test \u00ab S<span class=\"_ _7\"/>PPI \u00bb c\u2019est<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">d<span class=\"_ _1\"/>ire, que les conditions contractuelles d<span class=\"_ _1\"/>e l\u2019actif financier donnent lieu \u00e0 des flux de </span></span>tr\u00e9soreri<span class=\"_ _1\"/>e <span class=\"lscf ws110\">qui correspondent <span class=\"_ _1\"/>uniquement \u00e0 des r<span class=\"_ _1\"/>emboursements de<span class=\"_ _1\"/> principal et \u00e0 des verse<span class=\"_ _1\"/>ments d\u2019int\u00e9r\u00eats sur le pr<span class=\"_ _1\"/>incipal restant d\u00fb). <span class=\"ls1 ws0\"> </span></span>Si un actif financier<span class=\"_ _1\"/> ne repr\u00e9sentant pas de<span class=\"_ _1\"/>s capitaux propres <span class=\"_ _1\"/>\u00e9choue au test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, le Groupe le <span class=\"_ _1\"/>classe \u00e0 la just<span class=\"_ _1\"/>e valeur<span class=\"ls1 ws0\"> </span>par le biais du<span class=\"_ _1\"/> r\u00e9sultat net. S\u2019il passe le test \u00ab S<span class=\"_ _1\"/>PPI \u00bb, il est alor<span class=\"_ _1\"/>s soit class\u00e9 au co\u00fbt amo<span class=\"_ _1\"/>rti si le test du mo<span class=\"_ _1\"/>d\u00e8le de d\u00e9tenti<span class=\"lsd3 ws118\">on <span class=\"_ _1\"/>en vue <span class=\"_ _1\"/>de la p<span class=\"_ _1\"/>erception<span class=\"_ _1\"/> des flux<span class=\"_ _1\"/> de tr<span class=\"_ _1\"/>\u00e9sorerie </span>contractuels est valid\u00e9 ou <span class=\"_ _1\"/>sinon \u00e0 la j<span class=\"_ _1\"/>uste valeur par le biai<span class=\"_ _1\"/>s des autres \u00e9l\u00e9men<span class=\"_ _1\"/>ts du r\u00e9sultat global pou<span class=\"_ _1\"/>r autant que le<span class=\"_ _1\"/> test du mod\u00e8le de l<span class=\"_ _1\"/>a d\u00e9tention<span class=\"_ _1\"/> en vu<span class=\"_ _1\"/>e de la p<span class=\"_ _1\"/>erceptio<span class=\"_ _1\"/>n \u00e0 la f<span class=\"_ _1\"/>ois de flu<span class=\"_ _1\"/>x de tr<span class=\"_ _1\"/>\u00e9sorerie <span class=\"_ _1\"/>contr<span class=\"_ _1\"/>actuels <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> vente d\u2019a<span class=\"_ _1\"/>ctifs fin<span class=\"_ _1\"/>anciers <span class=\"_ _1\"/>soit r\u00e9us<span class=\"_ _1\"/>si. <span class=\"ls1 ws0\"> </span>Pour les actifs financi<span class=\"_ _1\"/>ers repr\u00e9sentant des capi<span class=\"_ _1\"/>taux propres autres qu<span class=\"_ _1\"/>e des participations dan<span class=\"_ _1\"/>s des filiales, entreprises a<span class=\"_ _1\"/>ss<span class=\"lsd3 ws118\">oci\u00e9s ou <span class=\"_ _1\"/>coentre<span class=\"_ _1\"/>prises, le </span>Groupe choisit de mani<span class=\"_ _1\"/>\u00e8re irr\u00e9vocable l<span class=\"lsd2 ws0\">or<span class=\"_ _1\"/>s de l\u2019en<span class=\"_ _1\"/>regis<span class=\"_ _1\"/>tremen<span class=\"_ _1\"/>t initial<span class=\"_ _1\"/> (instrum<span class=\"_ _1\"/>ent pa<span class=\"_ _1\"/>r instr<span class=\"_ _1\"/>ument)<span class=\"_ _1\"/> leur d<span class=\"_ _1\"/>\u00e9signatio<span class=\"_ _1\"/>n pou<span class=\"_ _1\"/>r \u00eatre c<span class=\"_ _1\"/>lass\u00e9s co<span class=\"_ _1\"/>mme FV<span class=\"_ _7\"/>TOCI </span>ou FVTPL. <span class=\"ls1 ws0\"> </span>Les instruments de ca<span class=\"_ _1\"/>pitaux propres d\u00e9tenus<span class=\"_ _1\"/> en vue de la sp\u00e9<span class=\"_ _1\"/>culation (au sens comptable) <span class=\"_ _1\"/>sont toujours d\u00e9sign\u00e9<span class=\"_ _1\"/>s comme FVTPL. <span class=\"ls1 ws0\"> </span>Passi<span class=\"_ _13\"/>fs fin<span class=\"ls106 ws154\">anci<span class=\"_ _13\"/>ers <span class=\"ls1 ws0\"> </span></span>Les passifs financiers son<span class=\"_ _1\"/>t \u00e9valu\u00e9s au co\u00fbt<span class=\"_ _1\"/> amorti sauf s\u2019ils doiven<span class=\"_ _1\"/>t \u00eatre \u00e9valu\u00e9s \u00e0<span class=\"_ _1\"/> leur FVTPL (comme l<span class=\"_ _1\"/>es instruments con<span class=\"_ _1\"/>sid<span class=\"lsd4 ws118\">\u00e9r<span class=\"_ _13\"/>\u00e9s c<span class=\"_ _13\"/>omm<span class=\"_ _13\"/>e no<span class=\"_ _13\"/>n </span>d\u00e9tenus <span class=\"_ _1\"/>en vue d<span class=\"_ _1\"/>e couv<span class=\"_ _1\"/>erture ou<span class=\"_ _1\"/> les inst<span class=\"_ _1\"/>rument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s) o<span class=\"_ _1\"/>u si l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e a opt\u00e9 po<span class=\"_ _1\"/>ur l\u2019\u00e9v<span class=\"_ _1\"/>aluation<span class=\"_ _1\"/> \u00e0 la <span class=\"_ _1\"/>FVTP<span class=\"lse6 ws12f\">L.<span class=\"ls1 ws0\"> </span></span>Evaluati<span class=\"_ _13\"/>on <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs finan<span class=\"_ _13\"/>cier<span class=\"_ _13\"/>s \u00e0 la FVTOCI<span class=\"_ _13\"/> </span><span class=\"ff4d\"> </span></span>Les placements dans d<span class=\"_ _1\"/>es instruments de c<span class=\"_ _1\"/>apitaux propres d\u00e9sign\u00e9<span class=\"_ _1\"/>s \u00e0 la FVTOCI sont \u00e9v<span class=\"_ _1\"/>alu\u00e9s initialement \u00e0 leur j<span class=\"_ _1\"/>uste valeur ma<span class=\"lsd3 ws123\">jor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de </span>transaction directemen<span class=\"_ _1\"/>t attribuables. Ils sont \u00e9valu<span class=\"_ _1\"/>\u00e9s ult\u00e9rieurement \u00e0 leu<span class=\"_ _1\"/>r juste valeur av<span class=\"_ _1\"/>ec les gains et pertes r\u00e9<span class=\"_ _1\"/>sultant des variations d<span class=\"_ _1\"/>e la juste valeur reconnus parmi l<span class=\"_ _1\"/>es autres \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat global, sans <span class=\"_ _1\"/>recyclage subs\u00e9quent dan<span class=\"_ _1\"/>s le compte de r\u00e9sultats<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les r\u00e9\u00e9valuations accumul\u00e9es lors de la<span class=\"_ _1\"/> cession ou d<span class=\"lscf ws110\">u r\u00e8glem<span class=\"_ _1\"/>ent d\u2019instruments repr\u00e9sen<span class=\"_ _1\"/>tant des capitaux propres comp<span class=\"_ _1\"/>tabilis\u00e9s \u00e0 la FV<span class=\"_ _1\"/>TOCI sont </span>reclass<span class=\"_ _1\"/>\u00e9s vers l<span class=\"_ _1\"/>es r\u00e9sulta<span class=\"_ _1\"/>ts repo<span class=\"_ _1\"/>rt\u00e9s. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas d\u2019autres placements<span class=\"_ _1\"/> \u00e9valu\u00e9s \u00e0 la FVTOCI<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les divid<span class=\"_ _1\"/>endes p<span class=\"_ _1\"/>er\u00e7us so<span class=\"_ _1\"/>nt reco<span class=\"_ _1\"/>nnus dan<span class=\"_ _1\"/>s le com<span class=\"_ _1\"/>pte de <span class=\"_ _1\"/>r\u00e9su<span class=\"lsd2 ws115\">lta<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e9val<span class=\"_ _13\"/>u\u00e9s au<span class=\"_ _13\"/> co\u00fbt amo<span class=\"_ _13\"/>rti </span><span class=\"ff4d\"> </span></span>Les actifs financiers aut<span class=\"_ _1\"/>res que les cr\u00e9ance<span class=\"_ _1\"/>s commerciales (clients) <span class=\"_ _1\"/>et les passifs au co\u00fbt amo<span class=\"_ _1\"/>rti sont comptabil<span class=\"_ _1\"/>is\u00e9s initial<span class=\"lsd1 ws114\">ement \u00e0 leur juste valeur </span>major\u00e9e ou minor\u00e9<span class=\"_ _1\"/>e des co\u00fbts de transa<span class=\"_ _1\"/>ction <span class=\"lsd3 ws118\">directem<span class=\"_ _1\"/>ent att<span class=\"_ _1\"/>ribuabl<span class=\"_ _1\"/>es. Les c<span class=\"_ _1\"/>r\u00e9ances<span class=\"_ _1\"/> commer<span class=\"_ _1\"/>ciales so<span class=\"_ _1\"/>nt \u00e9valu\u00e9e<span class=\"_ _1\"/>s \u00e0 leur<span class=\"_ _1\"/> prix d<span class=\"_ _1\"/>e transact<span class=\"_ _1\"/>ion </span>lorsqu\u2019elles ne comport<span class=\"_ _1\"/>ent pas une compos<span class=\"_ _1\"/>ante de financement i<span class=\"_ _1\"/>mportante.<span class=\"ls1 ws0\"> </span>Ces instruments finan<span class=\"_ _1\"/>ciers sont ult\u00e9rieurement <span class=\"_ _1\"/>\u00e9valu\u00e9s au co\u00fbt amor<span class=\"_ _1\"/>ti en utilisant la m\u00e9thode<span class=\"_ _1\"/> du taux d\u2019int\u00e9r\u00eat effec<span class=\"_ _1\"/>tif sous d\u00e9duction des per<span class=\"_ _1\"/>tes de valeu<span class=\"_ _1\"/>r, le ca<span class=\"_ _1\"/>s \u00e9ch\u00e9an<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _aa\"> </span><span class=\"ff4d ls107 wsa1\">Act<span class=\"_ _13\"/>ifs et passifs f<span class=\"_ _13\"/>inanc<span class=\"_ _13\"/>iers \u00e0 la F<span class=\"_ _13\"/>VTPL </span><span class=\"ff4d\"> </span></span>Les actif<span class=\"_ _7\"/>s et passif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers co<span class=\"_ _1\"/>mptabil<span class=\"_ _1\"/>is\u00e9s \u00e0<span class=\"_ _1\"/> la FV<span class=\"_ _1\"/>TPL sont<span class=\"_ _1\"/> \u00e9valu\u00e9s<span class=\"_ _1\"/> initi<span class=\"_ _1\"/>alemen<span class=\"_ _1\"/>t \u00e0 leu<span class=\"_ _1\"/>r juste<span class=\"_ _1\"/> valeur <span class=\"_ _1\"/>et les <span class=\"_ _1\"/>co\u00fbts de<span class=\"_ _1\"/> trans<span class=\"ws115\">a<span class=\"_ _1\"/>ctio<span class=\"lsd1 ws114\">n sont<span class=\"_ _1\"/> pris en charge </span></span>direct<span class=\"_ _1\"/>ement. L<span class=\"_ _1\"/>es gain<span class=\"_ _1\"/>s et p<span class=\"_ _1\"/>ertes r<span class=\"_ _1\"/>\u00e9alis\u00e9<span class=\"_ _1\"/>s ou non<span class=\"_ _1\"/> r\u00e9alis<span class=\"_ _1\"/>\u00e9s prove<span class=\"_ _1\"/>nant d<span class=\"_ _7\"/>es variations<span class=\"_ _1\"/> de la<span class=\"_ _1\"/> juste<span class=\"_ _1\"/> valeur d<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s et pa<span class=\"_ _1\"/>ssifs f<span class=\"_ _1\"/><span class=\"lsd1 ws114\">inanciers sont repris dans le </span>r\u00e9sultat net consolid\u00e9<span class=\"_ _1\"/> de la p\u00e9riode au co<span class=\"_ _1\"/>urs de laquelle ils <span class=\"_ _1\"/>sont encourus. <span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">e Groupe n\u2019a pa<span class=\"_ _1\"/>s d\u00e9sign\u00e9 de dett<span class=\"_ _1\"/>es financi\u00e8res \u00e0 la FV<span class=\"_ _1\"/>TPL (option de jus<span class=\"_ _1\"/>te valeur). Les instrument<span class=\"_ _1\"/>s d\u00e9riv\u00e9s sont \u00e9valu\u00e9s \u00e0 la<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lse6 ws12f\">FV<span class=\"_ _13\"/>TP<span class=\"_ _13\"/>L. </span> </span></span>Pertes de c<span class=\"_ _13\"/>r\u00e9dit att<span class=\"_ _13\"/>endues <span class=\"ls1 ws0\"> </span>Le Groupe applique l<span class=\"_ _1\"/>e mod\u00e8le de pr\u00e9vision<span class=\"_ _1\"/>s de pertes de cr<span class=\"_ _1\"/>\u00e9dit attendues. <span class=\"ls1 ws0\"> </span>Le mod\u00e8l<span class=\"_ _1\"/>e de pe<span class=\"_ _1\"/>rte <span class=\"lscf ws110\">de cr\u00e9dit <span class=\"_ _1\"/>attendue consid\u00e8re tou<span class=\"_ _1\"/>tes les pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de d<span class=\"_ _1\"/>\u00e9faut au cour<span class=\"_ _1\"/>s de la dur\u00e9e de vi<span class=\"_ _1\"/>e attendue<span class=\"ls1 ws0\"> </span><span class=\"ws118\">de </span></span>l\u2019instrument financier ou<span class=\"_ _1\"/> de pertes pouvant <span class=\"_ _1\"/>r\u00e9sulter des situations de<span class=\"_ _1\"/> d\u00e9faut au cours de<span class=\"_ _1\"/>s 12 mois suiva<span class=\"_ _1\"/>nts (pertes de cr\u00e9dit<span class=\"ls1 ws0\"> p<span class=\"_ _1\"/><span class=\"lsd3 ws123\">r\u00e9vues sur 12<span class=\"_ _1\"/> mois) et </span></span>cela d\u00e9pendant de l\u2019au<span class=\"_ _1\"/>gmentation importante ou non<span class=\"_ _1\"/> du risque de <span class=\"_ _1\"/>cr\u00e9dit de l\u2019actif financ<span class=\"_ _1\"/>ier depuis sa comptabil<span class=\"_ _1\"/>isation initia<span class=\"lsd3 ws118\">le (mod<span class=\"_ _1\"/>\u00e8le g\u00e9n<span class=\"_ _1\"/>\u00e9ral de l<span class=\"_ _1\"/>a </span>perte d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> attendu<span class=\"_ _1\"/>e). <span class=\"ls1 ws0\"> </span>Le Groupe reconna\u00ee<span class=\"_ _1\"/>t des provisions pour pe<span class=\"_ _1\"/>rtes de valeur au <span class=\"_ _1\"/>titre de pertes de<span class=\"_ _1\"/> cr\u00e9dit attendues sur d<span class=\"_ _1\"/>es actifs financie<span class=\"_ _1\"/>rs \u00e9valu\u00e9s au co\u00fbt a<span class=\"_ _1\"/>morti. Le m\u00eame traitement <span class=\"_ _1\"/>est appliqu\u00e9 aux act<span class=\"_ _1\"/>ifs sur contrats r\u00e9sultant de<span class=\"_ _1\"/> l\u2019application de l\u2019IF<span class=\"_ _1\"/>RS 15 et les cr<span class=\"_ _1\"/>\u00e9ances de leasing et <span class=\"_ _1\"/>ce<span class=\"lsd5 ws129\">la<span class=\"_ _13\"/> m\u00ea<span class=\"_ _13\"/>me s<span class=\"_ _13\"/>\u2019il<span class=\"_ _13\"/>s ne<span class=\"_ _13\"/> so<span class=\"_ _13\"/>nt p<span class=\"_ _13\"/>as </span>consid\u00e9r\u00e9<span class=\"_ _1\"/>s <span class=\"lscf ws110\">comme actifs finan<span class=\"_ _1\"/>ciers. <span class=\"ls1 ws0\"> </span></span>A chaque<span class=\"_ _1\"/> date d<span class=\"_ _1\"/>e reportin<span class=\"_ _1\"/>g, la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 \u00e9v<span class=\"_ _1\"/>alue le<span class=\"_ _1\"/>s provis<span class=\"_ _1\"/>ions pou<span class=\"_ _1\"/>r pert<span class=\"_ _1\"/>es de val<span class=\"_ _1\"/>eur sur c<span class=\"_ _1\"/>es actif<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Etant donn\u00e9 que le<span class=\"_ _1\"/> Groupe ne d\u00e9tient qu\u2019un m<span class=\"_ _1\"/>ontant limit\u00e9 de <span class=\"_ _1\"/>cr\u00e9ances commerciale<span class=\"_ _1\"/>s (clients) avec composant<span class=\"_ _1\"/>e financement, il appl<span class=\"_ _1\"/>ique une m\u00e9thode simplifi\u00e9e et <span class=\"_ _1\"/>\u00e9value les provisions pou<span class=\"_ _1\"/>r pertes de valeu<span class=\"_ _1\"/>r au montant des pe<span class=\"_ _1\"/>rtes de cr\u00e9dit atte<span class=\"_ _1\"/>ndues pour la du<span class=\"lsd4 ws94\">r\u00e9e de vi<span class=\"_ _13\"/>e pou<span class=\"_ _13\"/>r tou<span class=\"_ _13\"/>te<span class=\"_ _13\"/>s les </span>cr\u00e9ance<span class=\"_ _1\"/>s commer<span class=\"_ _1\"/>ciales, <span class=\"_ _1\"/>soit ind<span class=\"_ _1\"/>ividuellem<span class=\"_ _1\"/>ent ou<span class=\"_ _1\"/> collective<span class=\"_ _1\"/>ment, en<span class=\"_ _7\"/> tenant comp<span class=\"_ _1\"/>te des<span class=\"_ _1\"/> informa<span class=\"_ _1\"/>tions raiso<span class=\"_ _1\"/>nnables <span class=\"_ _1\"/>et justifi<span class=\"_ _1\"/>able<span class=\"lsd2 ws0\">s e<span class=\"_ _1\"/>t des p<span class=\"_ _1\"/>r\u00e9vis<span class=\"_ _1\"/>ions. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Pour les cr\u00e9ances de<span class=\"_ _1\"/><span class=\"lsd3 ws118\">s client<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">r\u00e9sidentiels</span> </span><span class=\"ws121\">et <span class=\"lsda ws114\">professi<span class=\"_ _13\"/>onnels<span class=\"lsd1 ws119\">, <span class=\"_ _13\"/>les principales info<span class=\"lscf ws110\">rmations prises en comp<span class=\"_ _1\"/>te pour \u00e9valuer si le r<span class=\"_ _1\"/>isque de cr\u00e9dit a </span></span></span></span></span>augment\u00e9 de mani\u00e8re importante depuis la reconnaissance initiale comprennent les retards de paiements par rapport aux \u00e9ch\u00e9anc<span class=\"lsd3 ws118\">es con<span class=\"_ _1\"/>tractuell<span class=\"_ _1\"/>es </span>ainsi que le statut de<span class=\"_ _1\"/>s actions juridiques enta<span class=\"_ _1\"/>m\u00e9<span class=\"lsd3 ws118\">es en vu<span class=\"_ _1\"/>e du re<span class=\"_ _1\"/>couvremen<span class=\"_ _1\"/>t des c<span class=\"_ _1\"/>r\u00e9ances. <span class=\"_ _1\"/>Une ma<span class=\"_ _1\"/>trice d<span class=\"_ _1\"/>e calcul e<span class=\"_ _1\"/>st utilis<span class=\"_ _1\"/>\u00e9e. <span class=\"ls1 ws0\"> </span></span>Pour les segments BICS et <span class=\"_ _1\"/>TeleSign, le Groupe prend en consid\u00e9ratio<span class=\"_ _1\"/>n l\u2019exp\u00e9rience et les informations raisonnables <span class=\"_ _1\"/>et justifi<span class=\"lscf ws110\">ables sur les </span>perspectives afin de d\u00e9fin<span class=\"_ _1\"/>ir le taux de <span class=\"lsd2 ws0\">p<span class=\"_ _1\"/>rovision<span class=\"_ _1\"/> sur un<span class=\"_ _1\"/>e base<span class=\"_ _1\"/> individ<span class=\"_ _1\"/>uelle.<span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Les indic<span class=\"_ _1\"/>ateurs su<span class=\"_ _1\"/>ivants son<span class=\"_ _1\"/>t utilis<span class=\"_ _1\"/>\u00e9s : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd2\">Une d\u00e9t\u00e9<span class=\"_ _1\"/>rioratio<span class=\"_ _1\"/>n impor<span class=\"_ _1\"/>tante <span class=\"_ _1\"/>effective<span class=\"_ _1\"/> ou a<span class=\"_ _1\"/>ttendue <span class=\"_ _1\"/>des \u00ab c<span class=\"_ _1\"/>redit ra<span class=\"_ _7\"/>ting \u00bb inte<span class=\"_ _1\"/>rnes ou ex<span class=\"_ _7\"/>ternes (si d<span class=\"_ _1\"/>isponi<span class=\"_ _1\"/>bles) du<span class=\"_ _1\"/> client ;<span class=\"_ _7\"/> <span class=\"sc5 ls1\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Une d\u00e9t\u00e9rioration importante du<span class=\"_ _1\"/> risque pays dans<span class=\"_ _1\"/> lequ<span class=\"lsd1 ws114\">el le client est <span class=\"_ _1\"/><span class=\"lsd2 ws115\">actif<span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es actuels ou attendus <span class=\"_ _1\"/>dans les affaires<span class=\"_ _1\"/>, les conditions financi\u00e8res o<span class=\"_ _1\"/>u \u00e9conomiques \u00e0 la su<span class=\"_ _1\"/>ite desq<span class=\"lse6 ws12f\">ue<span class=\"_ _13\"/>ls </span></span></span>le Group<span class=\"_ _1\"/>e s\u2019attend<span class=\"_ _7\"/> \u00e0 une bais<span class=\"_ _1\"/>se impo<span class=\"_ _1\"/>rtante de l<span class=\"_ _1\"/>a capa<span class=\"_ _1\"/>cit\u00e9 du cr<span class=\"_ _1\"/>\u00e9anci<span class=\"_ _1\"/>er \u00e0 resp<span class=\"_ _1\"/>ecter ses <span class=\"lscf\">o<span class=\"_ _1\"/>bligations</span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws11a\">Une <span class=\"lscf ws110\">d\u00e9t\u00e9rioration importante <span class=\"_ _1\"/>effective ou attendue dans<span class=\"_ _1\"/> les r\u00e9sultats op\u00e9rationnels<span class=\"_ _1\"/> du <span class=\"lsd5 ws94\">d\u00e9b<span class=\"_ _13\"/>it<span class=\"_ _13\"/>eur<span class=\"_ _13\"/><span class=\"sc5 ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Des changements d\u00e9favorabl<span class=\"_ _1\"/>es importants actuels<span class=\"_ _1\"/> ou attendus da<span class=\"_ _1\"/>ns l\u2019environnement r\u00e9gula<span class=\"_ _1\"/>toire, \u00e9conomique ou <span class=\"_ _1\"/>technologique du </span></span>d\u00e9biteur r\u00e9sultant en <span class=\"_ _1\"/>une baisse significative de <span class=\"_ _1\"/>ses capacit\u00e9s \u00e0 respe<span class=\"_ _1\"/>cter ses obligations. La m\u00eame m\u00e9thodologie<span class=\"_ _1\"/> est appliqu\u00e9e pour l<span class=\"_ _1\"/>es actifs sur contrat<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Pour les actifs au co\u00fb<span class=\"_ _1\"/>t amorti, les <span class=\"_ _1\"/>actifs sur contrats et le<span class=\"_ _1\"/>s cr\u00e9ances de leasing,<span class=\"_ _1\"/> les provisions pour pe<span class=\"_ _1\"/>rte de valeur sont <span class=\"lsd5 ws129\">compt<span class=\"_ _13\"/>a<span class=\"_ _13\"/>bil<span class=\"_ _13\"/>is\u00e9<span class=\"_ _13\"/>es<span class=\"_ _13\"/> dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e </span>compte de r\u00e9sultats. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9pr\u00e9cie<span class=\"_ _1\"/> totalement un actif financi<span class=\"_ _1\"/>er quand il existe de<span class=\"_ _1\"/>s informations indiquant qu<span class=\"_ _1\"/>e le d\u00e9biteur est dan<span class=\"_ _1\"/>s des difficult\u00e9s financ<span class=\"_ _1\"/>i\u00e8res s\u00e9v\u00e8res et qu\u2019il n\u2019y <span class=\"_ _1\"/>a de perspectives <span class=\"_ _1\"/>r\u00e9alistes de recouvrement pa<span class=\"_ _1\"/>r exemple d\u00e8s que<span class=\"_ _1\"/> le d\u00e9biteur a \u00e9t<span class=\"_ _1\"/>\u00e9 mis en liquidation, <span class=\"_ _1\"/>es<span class=\"lsd3 ws118\">t entr\u00e9 da<span class=\"_ _1\"/>ns un<span class=\"_ _1\"/>e </span>proc\u00e9dure de faillite ou, po<span class=\"_ _1\"/>ur les cr\u00e9ances com<span class=\"_ _1\"/>merciales, quand les <span class=\"_ _1\"/>montants sont consid\u00e9r\u00e9s <span class=\"_ _1\"/>comme irr\u00e9couvrables par d<span class=\"_ _1\"/>es agences de recouvrem<span class=\"_ _1\"/>ent ext<span class=\"_ _1\"/>ernes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ciers d\u00e9p<span class=\"_ _1\"/>r\u00e9ci\u00e9s p<span class=\"_ _1\"/>euvent <span class=\"_ _1\"/>encore f<span class=\"_ _1\"/>aire l\u2019obj<span class=\"_ _1\"/>et d\u2019ef<span class=\"_ _1\"/>forts d<span class=\"_ _1\"/>e recouvr<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>suivant le<span class=\"_ _1\"/>s proc\u00e9<span class=\"_ _1\"/>dures de<span class=\"_ _1\"/> recouvr<span class=\"_ _1\"/>ement<span class=\"ls1 ws0\"> <span class=\"lscf ws113\">d<span class=\"_ _1\"/>u groupe. Toute </span></span>r\u00e9cup\u00e9r<span class=\"_ _1\"/>atio<span class=\"ws118\">n es<span class=\"_ _1\"/>t reprise a<span class=\"_ _1\"/>u comp<span class=\"_ _1\"/>te de r<span class=\"_ _1\"/>\u00e9sultat.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span>Crit<span class=\"_ _13\"/>\u00e8res destin\u00e9s \u00e0<span class=\"_ _13\"/> la comptabi<span class=\"_ _13\"/>lisatio<span class=\"_ _13\"/>n initiale et \u00e0<span class=\"_ _13\"/> la d\u00e9<span class=\"ls1 ws0\">-<span class=\"ls10a ws15d\">comptabilis<span class=\"_ _1\"/>ation de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et passifs fin<span class=\"_ _7\"/>anciers </span></span>Les instruments finan<span class=\"_ _1\"/>ciers ne sont comptabil<span class=\"_ _1\"/>is\u00e9s qu'\u00e0 partir du mom<span class=\"_ _1\"/>ent o\u00f9 le Groupe s'eng<span class=\"_ _1\"/>age \u00e0 respecter le<span class=\"lsd1 ws114\">u<span class=\"_ _1\"/>rs modalit\u00e9s contractuelles. Les </span>acquisitions et ventes <span class=\"_ _1\"/>d'actifs financiers r\u00e9guli\u00e8res (\u00ab <span class=\"_ _1\"/>spot \u00bb) sont com<span class=\"_ _1\"/>ptabilis\u00e9es \u00e0 leur date<span class=\"_ _1\"/> de r\u00e8glement. <span class=\"ls1 ws0\"> </span>Les actifs financiers (<span class=\"_ _1\"/>ou une partie de c<span class=\"_ _1\"/>eux<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">ci) sont<span class=\"_ _1\"/> d\u00e9comp<span class=\"_ _1\"/>tabilis\u00e9s l<span class=\"_ _1\"/>orsque l<span class=\"_ _1\"/>es droit<span class=\"_ _1\"/>s contra<span class=\"_ _1\"/>ctuels g<span class=\"_ _1\"/>\u00e9n\u00e9ran<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"lsdd ws125\">les<span class=\"_ _13\"/> flux<span class=\"_ _13\"/> de tr<span class=\"_ _13\"/>\u00e9sor<span class=\"_ _13\"/>erie<span class=\"_ _13\"/> des ac<span class=\"_ _13\"/>tifs </span></span></span></span>financiers expirent. <span class=\"ls1 ws0\"> </span>Pour les placements <span class=\"_ _1\"/>en titres repr\u00e9sentant<span class=\"_ _1\"/> des capitaux propres, le<span class=\"_ _1\"/>s r\u00e9\u00e9valuations \u00e0 la jus<span class=\"_ _1\"/>te valeur accumul\u00e9e<span class=\"_ _1\"/>s par le biais de<span class=\"_ _1\"/>s autres \u00e9l\u00e9ments du r\u00e9sultat global sont reclass\u00e9es en r\u00e9sultats report<span class=\"lsd4 ws94\">\u00e9s l<span class=\"_ _13\"/>ors<span class=\"_ _13\"/> de leu<span class=\"_ _13\"/>r d\u00e9<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span></span></span>Les pass<span class=\"_ _1\"/>ifs fina<span class=\"_ _1\"/>nciers (o<span class=\"_ _1\"/>u une pa<span class=\"_ _1\"/>rtie de ceu<span class=\"_ _1\"/>x<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci) sont d\u00e9comp<span class=\"_ _1\"/>tabilis\u00e9s quand l'obliga<span class=\"_ _1\"/>tion sp\u00e9cifi\u00e9e dans l<span class=\"_ _1\"/>e contrat est lib\u00e9r\u00e9e, annul\u00e9<span class=\"_ _1\"/>e ou \u00e9chue. La </span></span>diff\u00e9rence entre la valeu<span class=\"_ _1\"/>r comptable du pas<span class=\"_ _1\"/>sif financier d\u00e9<span class=\"ls1 ws0\">-<span class=\"lsd5 ws94\">com<span class=\"_ _13\"/>pta<span class=\"_ _13\"/>bi</span></span>lis<span class=\"_ _13\"/>\u00e9e et les m<span class=\"_ _1\"/>ontants payables ou <span class=\"_ _1\"/>pay\u00e9s, y compris des a<span class=\"_ _1\"/>ctifs autres que le ca<span class=\"_ _1\"/>sh transf\u00e9r\u00e9s ou des d<span class=\"_ _1\"/>ettes assum\u00e9es, est <span class=\"_ _1\"/>enregistr\u00e9e au compt<span class=\"_ _1\"/>e de r\u00e9sultats. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Juste valeur des<span class=\"_ _13\"/> instrum<span class=\"_ _13\"/>ents fina<span class=\"_ _13\"/>nciers<span class=\"_ _13\"/> Les m\u00e9tho<span class=\"_ _1\"/>des et<span class=\"_ _1\"/> hypoth<span class=\"_ _1\"/>\u00e8ses suiva<span class=\"_ _1\"/>ntes on<span class=\"_ _1\"/>t \u00e9t\u00e9 ut<span class=\"_ _1\"/>ilis\u00e9es po<span class=\"_ _1\"/>u<span class=\"lscf ws110\">r estimer la j<span class=\"_ _1\"/>uste valeur des inst<span class=\"_ _1\"/>ruments financiers : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les participation<span class=\"_ _1\"/>s dans des soci\u00e9t\u00e9s no<span class=\"_ _1\"/>n cot\u00e9es, la juste v<span class=\"_ _1\"/>aleur est estim\u00e9e pa<span class=\"_ _1\"/>r r\u00e9f\u00e9rence \u00e0 des <span class=\"_ _1\"/>transactions de v<span class=\"lsd3 ws121\">en<span class=\"_ _1\"/>tes </span></span>r\u00e9centes d<span class=\"_ _7\"/>e ces soci\u00e9t<span class=\"_ _1\"/>\u00e9s non cot<span class=\"_ _1\"/>\u00e9es et,<span class=\"_ _1\"/> en l\u2019ab<span class=\"_ _1\"/>sence d<span class=\"_ _1\"/>e telle<span class=\"_ _1\"/>s transa<span class=\"_ _1\"/><span class=\"lsd1 ws114\">ctions, sur la base de diff\u00e9rentes techniques d'\u00e9valua<span class=\"_ _1\"/>tion, </span>comme l'actualisation de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie futurs et la m<span class=\"_ _1\"/>\u00e9thode des <span class=\"ws118\">multiples</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les dettes \u00e0 long<span class=\"_ _1\"/> terme \u00e0 taux va<span class=\"_ _1\"/>riable, le co\u00fbt amor<span class=\"_ _1\"/>ti est suppos\u00e9 correspondr<span class=\"_ _1\"/>e approximativement \u00e0 la<span class=\"_ _1\"/> j<span class=\"lsdd ws11b\">uste<span class=\"_ _13\"/> </span><span class=\"ws118\">valeur<span class=\"sc5 ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Concernant les dettes \u00e0 long<span class=\"_ _1\"/> terme \u00e0 taux fix<span class=\"_ _1\"/>e, la juste valeur <span class=\"_ _1\"/>est d\u00e9termin\u00e9e sur la<span class=\"_ _1\"/> base de la valeur d<span class=\"_ _1\"/>e march\u00e9 lors qu\u2019ell<span class=\"_ _1\"/><span class=\"lsd4 ws94\">e es<span class=\"_ _13\"/>t </span></span>disponible et sinon <span class=\"_ _1\"/>sur base des flux de <span class=\"_ _1\"/>tr\u00e9sorerie futurs <span class=\"ws118\">actual<span class=\"_ _1\"/>is\u00e9s</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Concernant les produits d\u00e9riv\u00e9s, les justes</span><span class=\"ff4d\"> <span class=\"lsd3 ws118\">valeu<span class=\"_ _1\"/>rs ont <span class=\"_ _1\"/>\u00e9t\u00e9 esti<span class=\"_ _1\"/>m\u00e9es s<span class=\"_ _1\"/>oit en pr<span class=\"_ _1\"/>enant en<span class=\"_ _1\"/> compte l<span class=\"_ _1\"/>a valeu<span class=\"_ _1\"/>r cot\u00e9<span class=\"_ _1\"/>e sur un<span class=\"_ _1\"/> march\u00e9 a<span class=\"_ _1\"/>ctif, </span></span>soit, si cette valeur n\u2019est pas dispo<span class=\"_ _1\"/>nible, \u00e0 l'aide de diff\u00e9rentes techniques d'\u00e9valua<span class=\"_ _1\"/>tion, en particulier l'actualisation des flux de tr\u00e9so<span class=\"_ _1\"/>rerie f<span class=\"_ _1\"/>uturs<span class=\"_ _1\"/>.Crit<span class=\"_ _13\"/>\u00e8res pour la<span class=\"_ _13\"/> compensation des<span class=\"_ _13\"/> actifs<span class=\"_ _13\"/> et passifs<span class=\"_ _13\"/> financiers<span class=\"_ _13\"/> En pr\u00e9sence d'un droi<span class=\"_ _1\"/>t l\u00e9galement ex\u00e9cutoire <span class=\"_ _1\"/>de compensation pour<span class=\"_ _1\"/> les actifs et pa<span class=\"_ _1\"/>ssifs financiers comptabilis\u00e9s e<span class=\"_ _1\"/>t dans le c<span class=\"lsd5 ws129\">as o\u00f9 l<span class=\"_ _13\"/>e G<span class=\"_ _13\"/>ro<span class=\"_ _13\"/>upe<span class=\"_ _13\"/> a </span>l\u2019intention de simultan\u00e9ment r\u00e9gler le pas<span class=\"_ _1\"/>sif et <span class=\"lsd3 ws118\">la vent<span class=\"_ _1\"/>e de l'ac<span class=\"_ _1\"/>tif ou a<span class=\"_ _1\"/> l\u2019inten<span class=\"_ _1\"/>tion de p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oc\u00e9der<span class=\"_ _1\"/> au r\u00e8gl<span class=\"_ _1\"/>ement su<span class=\"_ _1\"/>r une ba<span class=\"_ _1\"/>se nette,<span class=\"_ _1\"/> l'ensem<span class=\"_ _1\"/>ble d<span class=\"_ _1\"/>es actifs </span>et pass<span class=\"_ _1\"/>ifs finan<span class=\"_ _7\"/>ciers li\u00e9s <span class=\"_ _1\"/>sont co<span class=\"_ _1\"/>mpens\u00e9<span class=\"_ _1\"/>s. <span class=\"ls1\"> </span>Cr\u00e9ances<span class=\"_ _1\"/> commerci<span class=\"_ _7\"/>ales Les cr\u00e9ances comme<span class=\"_ _1\"/>rciales dans le bilan<span class=\"_ _1\"/> sont \u00e9valu\u00e9es au bilan <span class=\"_ _1\"/>au co\u00fbt amorti (mod<span class=\"_ _1\"/>\u00e8le<span class=\"ls1 ws0\"> <span class=\"lscd ws15f\">SP<span class=\"_ _13\"/>PI<span class=\"_ _13\"/> </span></span><span class=\"ws118\">s\u2019applique<span class=\"ff4f ls1 ws0\">)<span class=\"ff4d\"> </span></span></span>d\u00e9duction f<span class=\"_ _1\"/>aite de<span class=\"ls1 ws0\">s <span class=\"lsd4 ws94\">pert<span class=\"_ _13\"/>es d<span class=\"_ _13\"/>e cr\u00e9d<span class=\"_ _13\"/>it </span></span>attendues.<span class=\"ls1 ws0\"> </span>Tr\u00e9sore<span class=\"_ _1\"/>rie et \u00e9<span class=\"_ _1\"/>quivalents <span class=\"_ _1\"/>de tr\u00e9so<span class=\"_ _1\"/>rerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La tr\u00e9so<span class=\"_ _1\"/>rerie et<span class=\"_ _1\"/> les \u00e9qu<span class=\"_ _1\"/>ivalents<span class=\"_ _1\"/> de tr\u00e9<span class=\"_ _1\"/>sorerie co<span class=\"_ _1\"/>mprenn<span class=\"_ _1\"/>ent les av<span class=\"_ _1\"/>oirs <span class=\"_ _1\"/>en cais<span class=\"_ _1\"/>se, les co<span class=\"_ _1\"/>mptes co<span class=\"_ _1\"/>urants<span class=\"_ _1\"/> bancaires<span class=\"_ _1\"/> ainsi q<span class=\"_ _1\"/>ue les<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">place<span class=\"_ _1\"/>ments ayant une </span></span>mat<span class=\"ws110\">urit\u00e9 \u00e0 l'\u00e9mission <span class=\"_ _1\"/>de moins de 3 mois <span class=\"_ _1\"/>et qui sont hautemen<span class=\"_ _1\"/>t liquides. Les actifs sont<span class=\"_ _1\"/> imm\u00e9diatement conve<span class=\"_ _1\"/>rtibles en num\u00e9raire<span class=\"ls1 ws0\"> </span>ave<span class=\"_ _1\"/>c un risque </span>tr\u00e8s faible de changem<span class=\"_ _1\"/>ent de valeur. <span class=\"ls1 ws0\"> </span>La tr\u00e9sorerie et le<span class=\"_ _1\"/>s \u00e9quivalents de <span class=\"_ _1\"/>tr\u00e9sorerie sont port\u00e9s au bilan<span class=\"_ _1\"/> au co\u00fbt a<span class=\"lsd2 ws115\">mo<span class=\"_ _1\"/>rti. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Dettes fi<span class=\"_ _1\"/>nanci\u00e8<span class=\"_ _1\"/>res pro<span class=\"_ _1\"/>ductives d\u2019<span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> L'ensemble des pr\u00eats e<span class=\"_ _1\"/>t des emprunts sont <span class=\"_ _1\"/>initialement reconnus au<span class=\"_ _1\"/> bilan au co\u00fbt d'acquisition,<span class=\"_ _1\"/> qui repr\u00e9sente la ju<span class=\"_ _1\"/>ste valeu<span class=\"lsd3 ws123\">r de ces pr\u00eat<span class=\"_ _1\"/>s ou </span>emprunts, apr\u00e8s d\u00e9du<span class=\"_ _1\"/>ction des frais d'\u00e9mission l<span class=\"_ _1\"/>i\u00e9s aux emprunts. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Apr\u00e8s avoir \u00e9t\u00e9 po<span class=\"_ _1\"/>rt\u00e9es au bilan, le<span class=\"_ _1\"/>s dettes sont \u00e9valu\u00e9es au <span class=\"_ _1\"/>co\u00fbt amorti, par application<span class=\"_ _1\"/> de la m\u00e9thode <span class=\"_ _1\"/>des taux d\u2019int\u00e9r\u00eat effectifs, ave<span class=\"_ _1\"/>c amortissement des pri<span class=\"_ _1\"/>mes d\u2019\u00e9mission ou de<span class=\"_ _1\"/> remboursement ve<span class=\"_ _1\"/>rs le compte de r\u00e9sultats<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Produits d\u00e9<span class=\"_ _13\"/>riv\u00e9s Le Groupe ne d\u00e9t<span class=\"_ _1\"/>ient pas et n\u2019\u00e9met pas<span class=\"_ _1\"/> d\u2019instruments finan<span class=\"ws113\">ciers d\u00e9riv<span class=\"_ _1\"/>\u00e9s <span class=\"_ _13\"/>dans des buts sp\u00e9culatifs. Toutefois, un certain nombre de ces produits </span>d\u00e9riv\u00e9s<span class=\"_ _1\"/> ne renco<span class=\"_ _1\"/>ntrent pa<span class=\"_ _1\"/>s les co<span class=\"_ _1\"/>ndition<span class=\"_ _1\"/>s repris<span class=\"_ _1\"/>es \u00e0 l\u2019I<span class=\"lse6 ws152\">FRS 9<span class=\"ls1 ws0\"> </span></span>en vue d\u2019<span class=\"_ _1\"/>entrer dan<span class=\"_ _1\"/>s la co<span class=\"_ _1\"/>mptabilit<span class=\"_ _1\"/>\u00e9 de cou<span class=\"_ _1\"/>verture<span class=\"_ _1\"/>. Ils son<span class=\"_ _1\"/>t d\u00e8s lo<span class=\"_ _1\"/>rs trait<span class=\"_ _1\"/>\u00e9s com<span class=\"_ _1\"/>me des produits d\u00e9riv\u00e9s d\u00e9tenu<span class=\"_ _1\"/>s \u00e0 des fins sp\u00e9<span class=\"_ _1\"/>culatives, ce qui implique<span class=\"_ _1\"/> que les change<span class=\"_ _1\"/>ments de juste valeu<span class=\"_ _1\"/>r soient enregistr\u00e9s dans le<span class=\"_ _1\"/> compte de r\u00e9sult<span class=\"lsd2 ws115\">a<span class=\"_ _1\"/>ts. <span class=\"ls1 ws0\"> </span></span>Le Groupe recourt \u00e0<span class=\"_ _1\"/> des produits d\u00e9riv\u00e9s,<span class=\"_ _1\"/> comme les <span class=\"lsd1 ws114\">IRS, les </span>swaps<span class=\"_ _1\"/> de taux d\u2019int\u00e9<span class=\"_ _1\"/>r\u00eat et de devises (IRC<span class=\"_ _1\"/>S<span class=\"lsd7 ws131\">) et </span><span class=\"ws113\">les contrats de <span class=\"lsd1 ws114\">c<span class=\"_ _13\"/>hange \u00e0 ter<span class=\"_ _1\"/>me, afin de </span></span>r\u00e9duire les risques as<span class=\"_ _1\"/>soci\u00e9s aux fluctuations <span class=\"_ _1\"/>de change sur l<span class=\"_ _1\"/>es actifs, passifs sous<span class=\"ls1 ws0\">-<span class=\"lsd2\">jac<span class=\"_ _1\"/>ents e<span class=\"_ _1\"/>t op\u00e9rat<span class=\"_ _1\"/>ions <span class=\"_ _1\"/>anticip\u00e9<span class=\"_ _1\"/>es. Les p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>oduit<span class=\"_ _1\"/>s d\u00e9riv\u00e9s<span class=\"_ _1\"/> son<span class=\"_ _1\"/>t port\u00e9<span class=\"_ _1\"/>s </span></span>au bilan \u00e0 leur ju<span class=\"_ _1\"/>ste valeur dans le<span class=\"_ _1\"/>s rubriques \"Autres actifs <span class=\"_ _1\"/>non courants\", \"A<span class=\"lsd2 ws0\">ut<span class=\"_ _1\"/>res ac<span class=\"_ _1\"/>tifs ci<span class=\"_ _1\"/>rculants\"<span class=\"_ _1\"/>, \"De<span class=\"_ _1\"/>ttes por<span class=\"_ _1\"/>tant in<span class=\"_ _1\"/>t\u00e9r\u00eat\", \"<span class=\"_ _1\"/>Autre<span class=\"_ _1\"/>s dette<span class=\"_ _1\"/>s \u00e0 long<span class=\"_ _7\"/> </span>terme\" e<span class=\"_ _1\"/>t \"Autre<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> \u00e0 court<span class=\"_ _1\"/> terme\".<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Un IRCS est utilis\u00e9<span class=\"_ _1\"/> pour r\u00e9duire l\u2019ex<span class=\"_ _1\"/>position du Groupe aux f<span class=\"_ _1\"/>luctuations des taux d'i<span class=\"_ _1\"/>nt\u00e9r\u00eat et de change <span class=\"_ _1\"/>sur une dette \u00e0 long<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd3 ws123\">terme en JPY.<span class=\"_ _1\"/> <span class=\"lsd1 ws11a\">Le </span></span></span>Groupe n\u2019emploie pas la comptabilit\u00e9 de couverture pour cet i<span class=\"_ _13\"/>nstrument d\u00e9riv\u00e9. <span class=\"ls1 ws0\"> </span>Cette de<span class=\"_ _1\"/>tte \u00e0 long<span class=\"_ _7\"/> terme expri<span class=\"_ _1\"/>m\u00e9e en J<span class=\"_ _1\"/>PY compren<span class=\"_ _1\"/>d un <span class=\"_ _1\"/>d\u00e9riv\u00e9 inco<span class=\"_ _7\"/>rpor\u00e9 (\u00ab embe<span class=\"_ _1\"/>dded d<span class=\"_ _1\"/>erivative<span class=\"_ _1\"/> \u00bb). C<span class=\"_ _1\"/>e d\u00e9riv\u00e9 e<span class=\"_ _1\"/>st s\u00e9par<span class=\"_ _1\"/>\u00e9 de son <span class=\"_ _1\"/><span class=\"lsd2 ws117\">cont<span class=\"_ _1\"/>rat h\u00f4te et </span>comptabilis\u00e9 \u00e0 sa ju<span class=\"_ _1\"/>ste valeur, impliquant que l<span class=\"_ _1\"/>es variations de la ju<span class=\"_ _1\"/>ste valeur sont po<span class=\"_ _1\"/>rt\u00e9es au compte d<span class=\"_ _1\"/>e r\u00e9sultats. Les effets \u00ab m<span class=\"_ _1\"/>ark<span class=\"ls1 ws0\">-<span class=\"lsd2 ws115\">to</span>-</span>market \u00bb sur ce d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 sont compens\u00e9s par <span class=\"_ _1\"/>ceux jouant sur l\u2019IRCS. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe emploie d<span class=\"_ _1\"/>es IRS (swap de taux<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats) pour att\u00e9nue<span class=\"_ _1\"/>r le risque li\u00e9 aux<span class=\"_ _1\"/> fluctuations de taux d\u2019int<span class=\"_ _1\"/>\u00e9r\u00eats entre la date d\u2019or<span class=\"_ _1\"/>igine de la couverture et la dat<span class=\"_ _1\"/>e d\u2019\u00e9mission hautem<span class=\"_ _1\"/>ent probables de det<span class=\"_ _1\"/>tes \u00e0 long terme \u00e0 <span class=\"_ _1\"/>taux fixe. Le Group<span class=\"_ _1\"/>e applique la comptabilit\u00e9 d<span class=\"lsd1 ws114\">e<span class=\"_ _1\"/> couverture de flux </span>de tr\u00e9so<span class=\"_ _1\"/>rerie pou<span class=\"_ _7\"/>r<span class=\"_ _13\"/> certain<span class=\"_ _1\"/>es de <span class=\"_ _1\"/>ces <span class=\"lsd2 ws0\">op\u00e9ra<span class=\"_ _1\"/>tions de<span class=\"_ _1\"/> couve<span class=\"_ _1\"/>rtures. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es groupe n\u2019applique <span class=\"_ _1\"/>pas la comptabilit\u00e9 d<span class=\"_ _1\"/>e couverture,<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">les d<span class=\"_ _1\"/>\u00e9riv\u00e9s so<span class=\"_ _1\"/>nt repr<span class=\"_ _1\"/>is \u00e0 leu<span class=\"_ _1\"/>r </span></span></span>juste valeur, avec les <span class=\"_ _1\"/>changements de juste val<span class=\"_ _1\"/>eur port\u00e9s au compt<span class=\"_ _1\"/>e de r\u00e9sultats parm<span class=\"_ _1\"/>i les r\u00e9sultats financiers. Quand<span class=\"_ _1\"/> le sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">jacen<span class=\"_ _1\"/>t </span></span>est reco<span class=\"_ _1\"/>nnu au bil<span class=\"_ _1\"/>an et co<span class=\"_ _1\"/>ncerne d<span class=\"_ _7\"/>es charges r<span class=\"_ _1\"/>econnues <span class=\"_ _1\"/>en r\u00e9sul<span class=\"_ _1\"/>tat o<span class=\"_ _1\"/>p\u00e9rationnel<span class=\"_ _1\"/> ou de<span class=\"_ _1\"/>s investis<span class=\"_ _1\"/>semen<span class=\"_ _1\"/>ts, les ch<span class=\"_ _1\"/>angemen<span class=\"_ _1\"/>ts de ju<span class=\"_ _1\"/><span class=\"lsd4 ws128\">st<span class=\"_ _13\"/>e </span>valeur reconnus dans les r\u00e9sultats<span class=\"_ _1\"/> financiers sont reclass\u00e9s en r\u00e9sultat op\u00e9rationnel q<span class=\"lscf ws110\">u<span class=\"_ _1\"/>and l\u2019instrument de<span class=\"_ _1\"/> couverture arrive \u00e0 </span>\u00e9ch\u00e9ance.<span class=\"_ _1\"/> \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Pour les op\u00e9rations d<span class=\"_ _1\"/>e couverture pour lesquell<span class=\"_ _1\"/>es la comptabilit\u00e9 de<span class=\"_ _1\"/> couverture est appliq<span class=\"_ _1\"/>u\u00e9e, les gains et <span class=\"_ _1\"/>pertes relatifs \u00e0<span class=\"ls1 ws0\"> </span>la partie </span>efficace de la couv<span class=\"_ _1\"/>erture par l\u2019instrument<span class=\"_ _1\"/> d\u00e9riv\u00e9 sont reconnus pa<span class=\"_ _1\"/>rmi les \u00e9l\u00e9ments du r<span class=\"_ _1\"/>\u00e9sultat global (capitaux<span class=\"_ _1\"/> propres) jusqu\u2019\u00e0 ce que l\u2019\u00e9v\u00e9nement couve<span class=\"_ _1\"/>rt se produise. Si la t<span class=\"_ _1\"/>ransaction couverte r\u00e9sul<span class=\"_ _1\"/>te dans la reconnaissan<span class=\"_ _1\"/>ce d\u2019un actif, la valeur co<span class=\"_ _1\"/>mptabl<span class=\"lsd4 ws94\">e de </span>l\u2019actif au moment d<span class=\"_ _1\"/>e l\u2019enregistrement initial e<span class=\"_ _1\"/>st ajust\u00e9e pour<span class=\"ls1 ws0\"> </span>reprend<span class=\"_ _1\"/>re les montants pr\u00e9al<span class=\"_ _1\"/>ablement reconnus via le<span class=\"_ _1\"/>s \u00e9l\u00e9ments du r\u00e9sultat global. Si la <span class=\"_ _1\"/>transaction de couve<span class=\"_ _1\"/>rture concerne des charg<span class=\"_ _1\"/>es comptabilis\u00e9es parmi les<span class=\"_ _1\"/> r\u00e9sultats op\u00e9rationnels,<span class=\"_ _1\"/> les m<span class=\"lsd1 ws11a\">ontants </span>pr\u00e9alablement reconnus v<span class=\"_ _1\"/>ia les \u00e9l\u00e9ments du r\u00e9sul<span class=\"_ _1\"/>tat glob<span class=\"lsd1 ws114\">al sont reclass\u00e9s parmi le<span class=\"_ _1\"/>s r\u00e9sultats op\u00e9rationnels quand les charges li\u00e9<span class=\"_ _1\"/>es </span>au service sous<span class=\"ls1 ws0\">- <span class=\"lsd3 ws118\">jacents<span class=\"_ _1\"/> sont reco<span class=\"_ _7\"/>nnus dans l<span class=\"_ _1\"/>e compte <span class=\"_ _1\"/>de <span class=\"lsd1 ws119\">r\u00e9sultats. La<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">partie inefficace de<span class=\"_ _1\"/> la couverture de f<span class=\"_ _1\"/>lux de tr\u00e9sorerie est </span></span></span></span></span>toujours reconnue dans le compte de r\u00e9sultats. Le Groupe applique l\u2019IAS<span class=\"_ _1\"/> 32 pour l<span class=\"_ _1\"/>es contrats d\u2019options qui <span class=\"_ _1\"/>sont des paiements bas\u00e9s su<span class=\"_ _1\"/>r des \u00e9l\u00e9ments<span class=\"_ _1\"/> de fonds propres et qu<span class=\"_ _1\"/>i<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">ne sont n<span class=\"_ _1\"/>i acco<span class=\"_ _1\"/>rd\u00e9s </span></span>en \u00e9change de bien<span class=\"_ _1\"/>s ou de service<span class=\"_ _1\"/>s, ni accord\u00e9s au personnel<span class=\"_ _1\"/> au titre d\u2019employ\u00e9s. Les<span class=\"_ _1\"/> contrats d\u2019options t<span class=\"_ _1\"/>els que les warrants qu<span class=\"_ _1\"/>i qualifient comme d\u00e9riv\u00e9s<span class=\"_ _1\"/> et les de<span class=\"_ _1\"/>ttes fin<span class=\"_ _1\"/>anci\u00e8res <span class=\"_ _1\"/>sont cla<span class=\"_ _7\"/>s<span class=\"_ _13\"/>s\u00e9s en<span class=\"_ _1\"/> dettes<span class=\"_ _1\"/> financi\u00e8<span class=\"_ _1\"/>res \u00e0 l<span class=\"_ _1\"/>a FVTPL (<span class=\"_ _1\"/>r\u00e9sultat<span class=\"_ _1\"/>s financi<span class=\"_ _1\"/>ers).<span class=\"ls1 ws0\"> </span>Gains et pertes nets<span class=\"_ _1\"/> sur instrum<span class=\"_ _1\"/>ents Les divid<span class=\"_ _1\"/>endes, l<span class=\"_ _1\"/>es reven<span class=\"_ _1\"/>us et ch<span class=\"_ _1\"/>arges d\u2019<span class=\"_ _1\"/>int\u00e9r<span class=\"_ _1\"/>\u00eats g\u00e9n\u00e9r<span class=\"_ _1\"/>\u00e9s par l<span class=\"_ _1\"/>es inst<span class=\"_ _1\"/>ruments f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>rs sont co<span class=\"_ _1\"/>mptabili<span class=\"_ _1\"/>s\u00e9s comm<span class=\"_ _1\"/>e revenu<span class=\"_ _1\"/>s / (cha<span class=\"_ _1\"/>rges) f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>rs. <span class=\"ls1 ws0\"> </span>Les r\u00e9\u00e9v<span class=\"_ _1\"/>aluation<span class=\"_ _1\"/>s des in<span class=\"_ _1\"/>strumen<span class=\"_ _1\"/>ts financi<span class=\"_ _1\"/>ers \u00e9va<span class=\"_ _1\"/>lu\u00e9s \u00e0 la<span class=\"_ _1\"/> FVTPL <span class=\"_ _1\"/>sont comp<span class=\"_ _7\"/>tabilis\u00e9es com<span class=\"_ _1\"/>me reven<span class=\"_ _1\"/>us / (<span class=\"_ _1\"/>charges) f<span class=\"_ _1\"/>inancier(<span class=\"_ _1\"/>e)s q<span class=\"lscf ws110\">uan<span class=\"_ _1\"/>d ces </span>instrum<span class=\"_ _1\"/>ents conc<span class=\"_ _1\"/>ernent<span class=\"_ _1\"/> des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancem<span class=\"_ _1\"/>ent<span class=\"lsd1 ws114\">. Les r\u00e9\u00e9valuations de<span class=\"_ _1\"/>s instruments financiers \u00e9valu\u00e9s \u00e0 la FV<span class=\"_ _1\"/>TPL concernant les activit\u00e9s </span>op\u00e9rationnelles ou d\u2019investissements (autres que mentionn\u00e9es ci<span class=\"ls1 ws0\">-</span><span class=\"ws110\">dessus), sont<span class=\"_ _1\"/> comptabilis\u00e9s comme a<span class=\"_ _1\"/>utres revenus / (charge<span class=\"_ _1\"/>s) d\u2019exploitation. <span class=\"ls1 ws0\"> </span></span>Les r\u00e9\u00e9valuations accum<span class=\"_ _1\"/>ul\u00e9es des instruments d<span class=\"_ _1\"/>e capitaux propres <span class=\"_ _1\"/>\u00e9valu\u00e9s \u00e0 la FVTOCI<span class=\"_ _1\"/> sont reclass\u00e9es du <span class=\"_ _1\"/>r\u00e9sultat global (capi<span class=\"lsd5 ws129\">taux<span class=\"_ _13\"/> pro<span class=\"_ _13\"/>pre<span class=\"_ _13\"/>s<span class=\"_ _13\"/>) ver<span class=\"_ _13\"/>s </span>les r\u00e9sul<span class=\"_ _1\"/>tats repo<span class=\"_ _7\"/>rt\u00e9s. <span class=\"ls1 ws0\"> </span>Les gains / (pertes) n<span class=\"_ _1\"/>ets g\u00e9n\u00e9r\u00e9(e)s pa<span class=\"_ _1\"/>r l\u2019\u00e9valuation \u00e0 la juste valeu<span class=\"_ _1\"/>r des produits d\u00e9<span class=\"lsd9 ws130\">riv<span class=\"_ _1\"/>\u00e9s u<span class=\"_ _1\"/>tilis\u00e9s p<span class=\"_ _1\"/>our g<span class=\"_ _1\"/>\u00e9rer l<span class=\"_ _1\"/>es risq<span class=\"_ _1\"/>ues d<span class=\"_ _1\"/>e chang<span class=\"_ _1\"/>e su<span class=\"_ _1\"/>r activ<span class=\"_ _1\"/>it\u00e9s </span>op\u00e9rationnelles et qui n<span class=\"_ _1\"/>e sont pas soumises<span class=\"_ _1\"/> \u00e0 une comptabilit\u00e9 de<span class=\"_ _1\"/> couverture selon la no<span class=\"_ _1\"/>rme I<span class=\"lse6 ws12f\">FRS<span class=\"_ _13\"/> </span>9, sont comp<span class=\"_ _1\"/>tabilis\u00e9es comme charges<span class=\"_ _1\"/> d\u2019explo<span class=\"_ _1\"/>itation.<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>Les gains<span class=\"_ _1\"/> /(perte<span class=\"_ _1\"/>s) nets<span class=\"_ _1\"/> g\u00e9n\u00e9r\u00e9(<span class=\"_ _1\"/>e)s pa<span class=\"_ _1\"/>r l\u2019\u00e9<span class=\"lscf ws110\">valuation \u00e0 la j<span class=\"_ _1\"/>uste valeur des produi<span class=\"_ _1\"/>ts d\u00e9riv\u00e9s utilis\u00e9s pou<span class=\"_ _1\"/>r g\u00e9rer les risques d\u2019<span class=\"_ _1\"/>int\u00e9r\u00eats sur dettes </span>financi\u00e8res qui ne son<span class=\"_ _1\"/>t pas soumises \u00e0 une<span class=\"_ _1\"/> comptabilit\u00e9 de couve<span class=\"_ _1\"/>rture selon la no<span class=\"_ _1\"/>rme I<span class=\"lscd ws15f\">FR<span class=\"_ _13\"/>S <span class=\"lsd1 ws119\">9, s<span class=\"_ _13\"/>ont comptabilis\u00e9es comme revenus / <span class=\"_ _13\"/>(charges) </span></span>financie<span class=\"_ _1\"/>rs. <span class=\"ls1 ws0\"> </span>Actifs sur contrats  Un actif<span class=\"_ _1\"/> sur con<span class=\"_ _1\"/>trat rep<span class=\"_ _1\"/>r\u00e9sente l<span class=\"_ _1\"/>e droit<span class=\"_ _1\"/> du Group<span class=\"_ _1\"/>e \u00e0 une <span class=\"_ _1\"/>contrepa<span class=\"_ _7\"/>r<span class=\"_ _13\"/>tie en<span class=\"_ _1\"/> \u00e9chang<span class=\"_ _1\"/>e de bien<span class=\"_ _1\"/>s et de<span class=\"_ _1\"/> service<span class=\"_ _1\"/>s d\u00e9j\u00e0 t<span class=\"_ _1\"/>ransf\u00e9r\u00e9<span class=\"_ _1\"/>s au c<span class=\"lscf ws110\">lient. Ce<span class=\"_ _1\"/>t actif appara\u00eet </span>essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> dans le contexte<span class=\"_ _1\"/> des offres con<span class=\"_ _1\"/>jointes fixe<span class=\"_ _1\"/>s et mobiles av<span class=\"_ _1\"/>ec un termi<span class=\"lscf ws110\">nal <span class=\"_ _1\"/>subsidi\u00e9 li\u00e9 \u00e0 un co<span class=\"_ _1\"/>ntrat de fourniture de <span class=\"_ _1\"/>services de 24 </span>mois.<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">Les actifs su<span class=\"_ _1\"/>r contrats correspondent \u00e0 l<span class=\"_ _1\"/>\u2019exc\u00e9dent de revenu all<span class=\"_ _1\"/>ou\u00e9 aux terminaux pa<span class=\"_ _1\"/>r rapport \u00e0 la somme<span class=\"_ _1\"/> per\u00e7ue. Les actifs <span class=\"_ _1\"/>s<span class=\"lsdd ws125\">ur c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/>ats<span class=\"_ _13\"/> sont<span class=\"_ _13\"/> </span></span></span>transf\u00e9r<span class=\"_ _1\"/>\u00e9s en cr\u00e9ance<span class=\"_ _1\"/>s commercia<span class=\"_ _1\"/>les pendant<span class=\"_ _1\"/> la<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">dur\u00e9e du contrat.</span> </span><span class=\"ws118\">L<span class=\"_ _1\"/>es actifs so<span class=\"_ _1\"/>nt cla<span class=\"_ _1\"/>ss\u00e9s comm<span class=\"_ _1\"/>e actif<span class=\"_ _7\"/>s<span class=\"_ _13\"/> circul<span class=\"_ _1\"/>ants \u00e9tan<span class=\"_ _1\"/>t donn\u00e9 q<span class=\"_ _1\"/>ue le G<span class=\"_ _1\"/>roupe </span>s\u2019attend \u00e0 leur r\u00e9alisat<span class=\"_ _1\"/>ion dans le cadre de <span class=\"_ _1\"/>son cycle normal <span class=\"_ _1\"/>d\u2019exploitation. <span class=\"ls1 ws0\"> </span>En cas de ruptur<span class=\"_ _1\"/>e anticip\u00e9e, le client doit pay<span class=\"_ _1\"/>er une p\u00e9nalit\u00e9 qui <span class=\"_ _1\"/>correspond au p<span class=\"_ _1\"/>rorata de la remise ac<span class=\"_ _1\"/>cord\u00e9e dans l\u2019offre conjo<span class=\"_ _1\"/>inte pour la dur\u00e9e d<span class=\"_ _1\"/>u contrat restant \u00e0 <span class=\"_ _1\"/>courir. Cette p\u00e9nalit\u00e9 est <span class=\"_ _1\"/>toujours sup\u00e9rieure que l<span class=\"_ _1\"/>e solde subsistant de<span class=\"_ _1\"/> l\u2019actif sur cont<span class=\"_ _1\"/>rats. La diff\u00e9ren<span class=\"lsd3 ws118\">ce en<span class=\"_ _1\"/>tre l\u2019ex<span class=\"_ _1\"/>tourne<span class=\"_ _1\"/> de l\u2019actif<span class=\"_ _1\"/> </span>sur<span class=\"_ _13\"/> con<span class=\"_ _13\"/>tra<span class=\"_ _13\"/>ts <span class=\"_ _13\"/>et <span class=\"_ _13\"/><span class=\"lsd3 ws123\">la p\u00e9nali<span class=\"_ _1\"/>t\u00e9 est recon<span class=\"_ _1\"/>nue en<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">revenu relatif au terminal.</span> </span></span>Les actif<span class=\"_ _1\"/>s sur co<span class=\"_ _1\"/>ntrats so<span class=\"_ _1\"/>nt des d<span class=\"_ _1\"/>roits <span class=\"_ _1\"/>condition<span class=\"_ _1\"/>nels reco<span class=\"_ _1\"/>nnus au<span class=\"_ _1\"/> bilan \u00e0<span class=\"_ _1\"/> leur co<span class=\"_ _1\"/>\u00fbt sous <span class=\"_ _1\"/>d\u00e9duction <span class=\"_ _1\"/>des p<span class=\"_ _1\"/>rovisions p<span class=\"_ _1\"/>our p<span class=\"_ _1\"/>ertes<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">de valeur, co<span class=\"_ _1\"/>mme d\u00e9fini </span></span>dans le mod\u00e8le d<span class=\"_ _1\"/>es pertes de cr\u00e9dit attendue<span class=\"_ _1\"/>s sur <span class=\"lsd4 ws94\">la dur<span class=\"_ _13\"/>\u00e9e de v<span class=\"_ _13\"/>ie.<span class=\"ls1 ws0\"> </span></span>Stocks  Les stocks sont com<span class=\"_ _1\"/>ptabilis\u00e9s \u00e0 la valeur la mo<span class=\"_ _1\"/>ins \u00e9lev\u00e9e entre le<span class=\"_ _1\"/> co\u00fbt d'acquisition et<span class=\"_ _1\"/> la valeur de r\u00e9ali<span class=\"_ _1\"/>sation nette. Le c<span class=\"ws113\">o\u00fbt d\u2019acquisition<span class=\"_ _1\"/> est </span>d\u00e9termin\u00e9 par la m\u00e9<span class=\"_ _1\"/>thode du co\u00fbt mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 \u00e0 l\u2019exc<span class=\"_ _1\"/>eption du mat\u00e9riel informatiqu<span class=\"_ _1\"/><span class=\"lsd3 ws118\">e (m\u00e9tho<span class=\"_ _1\"/>de FIF<span class=\"_ _1\"/>O) et du ma<span class=\"_ _7\"/>t\u00e9riel achet\u00e9<span class=\"_ _1\"/> pour la<span class=\"_ _1\"/> revent<span class=\"_ _1\"/>e </span>dans le cadre <span class=\"lsd2 ws0\">de<span class=\"_ _1\"/> cont<span class=\"_ _1\"/>rats con<span class=\"_ _1\"/>tenant de<span class=\"_ _1\"/>s oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s de p<span class=\"_ _1\"/>restatio<span class=\"_ _1\"/>ns qui impl<span class=\"_ _7\"/>iquent la co<span class=\"_ _1\"/>nstru<span class=\"_ _1\"/>ction d\u2019<span class=\"_ _1\"/>un actif<span class=\"_ _1\"/><span class=\"ls1\"> <span class=\"lsd2\">(prix d\u2019<span class=\"_ _1\"/>acha<span class=\"_ _1\"/>t individu<span class=\"_ _1\"/>el). <span class=\"_ _1\"/><span class=\"ls1\"> </span></span></span></span>Pour les stocks des<span class=\"_ _1\"/>tin\u00e9s \u00e0 \u00eatre vendus dans l<span class=\"_ _1\"/>e cadre d\u2019offres co<span class=\"lsd3 ws118\">nj<span class=\"_ _1\"/>ointes, la<span class=\"_ _1\"/> valeu<span class=\"_ _1\"/>r de r\u00e9ali<span class=\"_ _1\"/>sation n<span class=\"_ _1\"/>ette pr<span class=\"_ _1\"/>end en com<span class=\"_ _1\"/>pte les <span class=\"_ _1\"/>marges<span class=\"_ _1\"/> futures<span class=\"_ _1\"/> </span>escompt\u00e9<span class=\"_ _1\"/>es r\u00e9sultan<span class=\"_ _1\"/>t des services<span class=\"_ _1\"/> de t\u00e9l\u00e9commun<span class=\"_ _1\"/>ication<span class=\"_ _1\"/>s de l\u2019offre dans laqu<span class=\"_ _1\"/>elle l\u2019\u00e9l\u00e9m<span class=\"_ _1\"/>ent du stock e<span class=\"_ _1\"/>st combin\u00e9. <span class=\"ls1 ws0\"> </span>Pour les contrats incluan<span class=\"_ _1\"/>t des obligations de<span class=\"_ _1\"/> prestations qui impl<span class=\"lsd2 ws0\">iqu<span class=\"_ _1\"/>ent la<span class=\"_ _1\"/> constru<span class=\"_ _1\"/>ction d<span class=\"_ _1\"/>\u2019un actif<span class=\"_ _1\"/>, le <span class=\"_ _1\"/>revenu p<span class=\"_ _1\"/>our c<span class=\"_ _1\"/>es presta<span class=\"_ _1\"/>tion<span class=\"_ _1\"/>s est re<span class=\"_ _1\"/>connu<span class=\"_ _1\"/> en </span>fonction du degr\u00e9 d\u2019<span class=\"_ _1\"/>avancement sur base de la<span class=\"_ _1\"/> m\u00e9thode fond\u00e9e <span class=\"_ _1\"/>sur les intrants. C<span class=\"_ _1\"/>ette m\u00e9thode mesur<span class=\"_ _1\"/>e l\u2019\u00e9tat d\u2019avancement pa<span class=\"_ _1\"/>r r<span class=\"ws113\">apport \u00e0 la </span>prestation compl\u00e8te<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">est mesu<span class=\"_ _13\"/>r\u00e9 en<span class=\"_ _13\"/> fonc<span class=\"_ _13\"/></span></span>tion des co\u00fbts encouru<span class=\"_ _1\"/>s pour les travaux r\u00e9alis<span class=\"_ _1\"/>\u00e9s \u00e0 la date de c<span class=\"_ _1\"/>l\u00f4ture par rapport au <span class=\"_ _1\"/>co\u00fbt total du contrat. Les co\u00fbts des con<span class=\"_ _1\"/>trats incluent toutes le<span class=\"_ _1\"/>s d\u00e9penses li\u00e9es di<span class=\"_ _1\"/>rectement au contrat sp\u00e9<span class=\"_ _1\"/>cifique ainsi qu\u2019une allocat<span class=\"_ _1\"/>ion des frais<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">g\u00e9n\u00e9r<span class=\"_ _13\"/>aux f<span class=\"_ _13\"/>ixes<span class=\"_ _13\"/> et </span></span>var<span class=\"lscf ws110\">iables, d\u00e9termin\u00e9e sur <span class=\"_ _1\"/>base d\u2019une utilisation n<span class=\"_ _1\"/>ormale de la capacit<span class=\"_ _1\"/>\u00e9 de production. <span class=\"ls1 ws0\"> </span></span>Contrats de lo<span class=\"_ _1\"/>cation <span class=\"ls1 ws0\"> </span>Le Groupe appr\u00e9cie <span class=\"_ _1\"/>si un contrat est un cont<span class=\"_ _1\"/>rat de location. Suiv<span class=\"_ _1\"/>ant l\u2019IFRS 16, un cont<span class=\"_ _1\"/>rat constitue ou c<span class=\"_ _1\"/>omprend une location<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">s\u2019il<span class=\"_ _1\"/> conf\u00e8<span class=\"_ _1\"/>re le dro<span class=\"_ _1\"/>it d<span class=\"ws121\">e </span></span></span>contr\u00f4ler l\u2019utilisation d\u2019un <span class=\"_ _1\"/>bien d\u00e9termin\u00e9 (l\u2019ac<span class=\"_ _1\"/>tif sous<span class=\"ls1 ws0\">-</span>jacent) pour u<span class=\"_ _1\"/>n certain temps moyennant <span class=\"_ _1\"/>une contrepartie.<span class=\"ls1 ws0\"> </span>Pour certains contrat<span class=\"_ _1\"/>s, il faut faire preuv<span class=\"_ _1\"/>e de jugement pour<span class=\"_ _1\"/> d\u00e9terminer si un con<span class=\"_ _1\"/>trat conf\u00e8re le droit d<span class=\"_ _1\"/>e contr\u00f4ler l'utilisation d'un<span class=\"_ _1\"/> ac<span class=\"lsd2 ws0\">tif o<span class=\"_ _1\"/>u s'il s'<span class=\"_ _1\"/>agit </span>plut\u00f4t d'un contrat po<span class=\"_ _1\"/>ur un service qui <span class=\"_ _1\"/>est fourni en utilisan<span class=\"_ _1\"/>t cet actif. Lorsqu'un <span class=\"_ _1\"/>contrat ne remplit pas<span class=\"_ _1\"/> les conditions re<span class=\"ws113\">quises pour \u00eatre consid\u00e9r\u00e9 </span>comme un contrat de<span class=\"_ _1\"/> location selo<span class=\"_ _1\"/>n la norme IFRS 16, tou<span class=\"_ _1\"/>t montant pay\u00e9 d'avance <span class=\"_ _1\"/>en vertu de ces co<span class=\"_ _1\"/>ntrats est trait\u00e9 comme<span class=\"_ _1\"/> une charge pay\u00e9e d'avance (service), ce qui<span class=\"_ _1\"/> est le cas po<span class=\"_ _1\"/>ur certaines capacit\u00e9s li\u00e9<span class=\"_ _1\"/>es \u00e0 la fibre optique a<span class=\"_ _1\"/>cquises par le Groupe.<span class=\"ls1 ws0\"> </span>Le Groupe co<span class=\"_ _13\"/>mme preneur (<span class=\"_ _13\"/>re\u00e7oi<span class=\"_ _13\"/>t un droit d<span class=\"_ _13\"/>\u2019utilisatio<span class=\"_ _13\"/>n d\u2019un acti<span class=\"_ _13\"/>f d\u2019un fourni<span class=\"_ _13\"/>sseur) <span class=\"ls1 ws0\"> </span>Lorsq<span class=\"_ _13\"/><span class=\"lscf ws110\">ue le G<span class=\"_ _1\"/>roupe est preneur, il a<span class=\"_ _1\"/>pplique une approche unique<span class=\"_ _1\"/> de reconnaissance et <span class=\"_ _1\"/>d\u2019\u00e9valuation pour toutes le<span class=\"_ _1\"/>s locations. Le G<span class=\"_ _1\"/>ro<span class=\"ws113\">upe reconna\u00eet un </span></span>actif au<span class=\"_ _1\"/> titre d<span class=\"_ _1\"/>u dro<span class=\"_ _1\"/>it d\u2019util<span class=\"_ _1\"/>isation<span class=\"_ _1\"/> et l\u2019<span class=\"_ _1\"/>obligatio<span class=\"_ _1\"/>n loca<span class=\"_ _1\"/>tive co<span class=\"_ _1\"/>rrespo<span class=\"_ _1\"/>ndante p<span class=\"_ _1\"/>our tou<span class=\"_ _7\"/>tes les loca<span class=\"_ _1\"/>tions p<span class=\"_ _1\"/>our l<span class=\"_ _1\"/>esqu<span class=\"lsd3 ws123\">ell<span class=\"_ _1\"/>es il est le preneu<span class=\"_ _1\"/>r. Le Groupe </span>n\u2019applique pas les s<span class=\"_ _1\"/>implifications li\u00e9es au contrat d<span class=\"_ _1\"/>e courte dur\u00e9e ni c<span class=\"_ _1\"/>elles li\u00e9es aux actifs sous<span class=\"ls1 ws0\">-</span>ja<span class=\"_ _1\"/>cents de faible valeu<span class=\"_ _1\"/>r. <span class=\"ls1 ws0\"> </span>La dur\u00e9e du con<span class=\"_ _1\"/>trat de location se compo<span class=\"_ _1\"/>se de la p\u00e9riode non <span class=\"_ _1\"/>r\u00e9siliable de location, \u00e0 laqu<span class=\"_ _1\"/>elle s\u2019ajoutent les <span class=\"_ _1\"/>p\u00e9riodes vis\u00e9es par tout<span class=\"_ _1\"/>e option de prolongation du con<span class=\"_ _1\"/>trat de location que l<span class=\"_ _1\"/>e Groupe a la cert<span class=\"_ _1\"/>itude raisonnable d\u2019ex<span class=\"_ _1\"/>ercer et toute option <span class=\"_ _1\"/>de r\u00e9siliation du contrat de loc<span class=\"_ _1\"/>ation que le Groupe a la certitud<span class=\"_ _1\"/>e raisonnable de ne pas<span class=\"_ _1\"/> exercer. Ap<span class=\"lsd3 ws118\">pr\u00e9c<span class=\"_ _1\"/>ier si c<span class=\"_ _1\"/>es optio<span class=\"_ _1\"/>ns vont \u00ea<span class=\"_ _1\"/>tre ex<span class=\"_ _1\"/>erc\u00e9es ou<span class=\"_ _1\"/> non <span class=\"_ _1\"/>demande du<span class=\"_ _1\"/> jugeme<span class=\"_ _1\"/>nt, en p<span class=\"_ _1\"/>renant en<span class=\"_ _1\"/> </span>compte les faits et <span class=\"_ _1\"/>circonstances pertinents fa<span class=\"_ _1\"/>isant que le preneur a<span class=\"_ _1\"/> un avantage \u00e9cono<span class=\"_ _1\"/>mique \u00e0 exerce<span class=\"_ _1\"/>r l\u2019option de prolongati<span class=\"lsd2 ws0\">on<span class=\"_ _1\"/> ou de <span class=\"_ _1\"/>r\u00e9silia<span class=\"_ _1\"/>tion. </span>Cette e<span class=\"_ _1\"/>stimat<span class=\"_ _1\"/>ion est <span class=\"_ _1\"/>r\u00e9ap<span class=\"lsd3 ws118\">pr<span class=\"_ _1\"/>\u00e9ci\u00e9e si<span class=\"_ _1\"/> des \u00e9v\u00e8n<span class=\"_ _1\"/>ements imp<span class=\"_ _1\"/>ortan<span class=\"_ _1\"/>ts ou d<span class=\"_ _1\"/>es change<span class=\"_ _1\"/>ments sign<span class=\"_ _7\"/>ificatifs des<span class=\"_ _1\"/> circonsta<span class=\"_ _1\"/>nces se<span class=\"_ _1\"/> produise<span class=\"_ _1\"/>nt et qu<span class=\"_ _1\"/>i inf<span class=\"_ _1\"/>luencent </span>cette es<span class=\"_ _1\"/>timation. <span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e a d\u00e9f<span class=\"_ _1\"/>ini quat<span class=\"_ _1\"/>re cat\u00e9go<span class=\"_ _1\"/>ries prin<span class=\"_ _1\"/>cipales d<span class=\"_ _1\"/>e locatio<span class=\"_ _1\"/>ns<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd2 ws115\">B\u00e2timent<span class=\"_ _1\"/>s<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd3 ws118\">: conc<span class=\"_ _1\"/>erne ess<span class=\"_ _1\"/>entielle<span class=\"_ _1\"/>ment d<span class=\"_ _1\"/>es location<span class=\"_ _7\"/>s<span class=\"_ _13\"/> <span class=\"lsd1 ws11a\">li<span class=\"ls1 ws0\">\u00e9<span class=\"lscf ws110\">es aux act<span class=\"_ _1\"/>ivit<span class=\"ls1 ws0\">\u00e9</span>s commerciales (poin<span class=\"_ _1\"/>t de ventes) o<span class=\"_ _1\"/>u aux activit<span class=\"ls1 ws0\">\u00e9<span class=\"lsd3 ws118\">s de s<span class=\"_ _1\"/>ervices</span></span></span></span></span></span></span>(bureau et quartier g<span class=\"ls1 ws0\">\u00e9n<span class=\"_ _1\"/>\u00e9<span class=\"lscf ws110\">ral) ainsi que des loca<span class=\"_ _1\"/>tions de b<span class=\"ls1 ws0\">\u00e2<span class=\"lsd2\">tim<span class=\"_ _1\"/>ents te<span class=\"_ _1\"/>chniq<span class=\"_ _1\"/>ues not <span class=\"_ _1\"/>d<span class=\"ls1\">\u00e9<span class=\"lscf ws110\">tenus par le<span class=\"_ _1\"/> Groupe. </span></span></span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd2\">Sites mo<span class=\"_ _1\"/>biles<span class=\"ff54 ls1\">\u202f</span><span class=\"lscf ws110\">: co<span class=\"_ _1\"/>mprend uniquement l<span class=\"_ _1\"/>es locations de sites pou<span class=\"_ _1\"/>r les <span class=\"lsd1 ws114\">antennes mobiles et des loca<span class=\"_ _1\"/>tions de \u00ab<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">R-<span class=\"lsd5 ws94\">laye<span class=\"_ _13\"/>rs<span class=\"_ _13\"/></span></span>\u202f<span class=\"ff4d\">\u00bb <span class=\"lsd2 ws117\">(i.e. une zo<span class=\"_ _1\"/>ne</span></span></span></span></span></span>bien d<span class=\"ls1 ws0\">\u00e9<span class=\"lsd5 ws94\">ter<span class=\"_ _13\"/>mi<span class=\"_ _13\"/>n</span>\u00e9<span class=\"lsd3 ws118\">e d</span>\u2019<span class=\"lscf ws110\">un pyl</span>\u00f4<span class=\"lscf ws113\">ne) sur des pyl</span>\u00f4<span class=\"lsde ws145\">nes d</span>\u2019<span class=\"lscf ws110\">autres op</span>\u00e9<span class=\"lsdd ws11b\">rateu<span class=\"_ _13\"/>rs. </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws119\">V\u00e9hicules :</span><span class=\"ff4d\"> <span class=\"lsd3 ws118\">comprend l<span class=\"_ _1\"/>a locatio<span class=\"_ _1\"/>n de v<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">h<span class=\"_ _1\"/>icules (d<span class=\"_ _1\"/>irectio<span class=\"_ _1\"/>n, vend<span class=\"_ _7\"/>eurs et utili<span class=\"_ _1\"/>taires)<span class=\"_ _1\"/> </span></span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd4 ws128\">Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/></span><span class=\"ff54\">\u202f<span class=\"ff4d lsd2\">: il s<span class=\"ls1\">\u2019<span class=\"lscf ws110\">agit<span class=\"_ _1\"/> principalement de <span class=\"_ _1\"/>mat<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">riel inf<span class=\"_ _1\"/>ormatiqu<span class=\"_ _1\"/>e<span class=\"ls1\">. </span></span></span></span></span></span></span>Obligatio<span class=\"_ _1\"/>ns loc<span class=\"_ _1\"/>atives <span class=\"_ _1\"/><span class=\"ls1\"> </span>Le Groupe reconna\u00ee<span class=\"_ _1\"/>t une dette (i.e. une obli<span class=\"_ _1\"/>gation locative) au mome<span class=\"_ _1\"/>nt o\u00f9 le bien est mi<span class=\"_ _1\"/>s \u00e0 disposition. L\u2019obl<span class=\"_ _1\"/>igation locativ<span class=\"lsd3 ws118\">e s\u2019\u00e9l\u00e8v<span class=\"_ _1\"/>e \u00e0 la v<span class=\"_ _1\"/>aleur </span>actualis\u00e9<span class=\"_ _1\"/>e des p<span class=\"_ _1\"/>aiement<span class=\"_ _1\"/>s de loye<span class=\"_ _1\"/>rs non e<span class=\"_ _1\"/>ncore pay<span class=\"_ _7\"/>\u00e9s \u00e0 cette <span class=\"lscf ws110\">da<span class=\"_ _1\"/>te plus les mon<span class=\"_ _1\"/>tants dont le Groupe es<span class=\"_ _1\"/>t raisonnablement certain<span class=\"_ _1\"/> de payer \u00e0 la fin d<span class=\"_ _1\"/>e </span>la location tels que le<span class=\"_ _1\"/> prix d\u2019exercice de l\u2019option <span class=\"_ _1\"/>d\u2019achat (lorsqu\u2019il a la <span class=\"_ _1\"/>certitude raisonnable de<span class=\"_ _1\"/> l\u2019exercer) ou les p\u00e9nalit\u00e9<span class=\"_ _1\"/>s \u00e0 payer au bailleur<span class=\"_ _1\"/> en cas de r\u00e9silia<span class=\"_ _1\"/>tio<span class=\"lscf ws110\">n du cont<span class=\"_ _1\"/>rat de location (lorsqu\u2019il a la<span class=\"_ _1\"/> certitude raisonnable <span class=\"_ _1\"/>de l\u2019exercer).<span class=\"ls1 ws0\"> </span></span>Le Groupe d\u00e9termine sy<span class=\"_ _1\"/>st\u00e9matiquement la du<span class=\"_ _1\"/>r\u00e9e du contrat de<span class=\"_ _1\"/> location comme \u00e9tan<span class=\"_ _1\"/>t la p\u00e9riode pendant laqu<span class=\"_ _1\"/>elle la location ne<span class=\"_ _1\"/> p<span class=\"lsd5 ws129\">eut<span class=\"_ _13\"/> p<span class=\"_ _13\"/>as \u00eat<span class=\"_ _13\"/>re<span class=\"_ _13\"/> </span>r\u00e9sili\u00e9e a<span class=\"_ _1\"/>insi que<span class=\"_ _1\"/> les p\u00e9<span class=\"_ _1\"/>riodes co<span class=\"_ _1\"/>uverte<span class=\"lscf ws110\">s<span class=\"_ _1\"/> par des options d<span class=\"_ _1\"/>e prolongation pour lesq<span class=\"_ _1\"/>uelles le locataire a <span class=\"_ _1\"/>une certitude raisonnabl<span class=\"_ _1\"/>e de les exercer<span class=\"_ _1\"/> ou de </span>r\u00e9silia<span class=\"_ _1\"/>tion que le<span class=\"_ _1\"/> preneu<span class=\"_ _1\"/>r a la c<span class=\"_ _1\"/>ertit<span class=\"_ _1\"/>ude de ne<span class=\"_ _1\"/> pas ex<span class=\"_ _1\"/>ercer.<span class=\"ls1 ws0\"> </span>L\u2019obligation locative est <span class=\"lsd1 ws11a\">\u00e9valu\u00e9e<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">en </span><span class=\"lsd2\">utilisan<span class=\"_ _1\"/>t le taux<span class=\"_ _1\"/> implic<span class=\"_ _1\"/>ite dan<span class=\"_ _1\"/>s le co<span class=\"_ _1\"/>ntrat. S<span class=\"_ _1\"/>i ce t<span class=\"_ _1\"/>aux ne p<span class=\"_ _1\"/>eut pa<span class=\"_ _1\"/>s \u00eatre<span class=\"_ _1\"/> d\u00e9termin<span class=\"_ _1\"/>\u00e9 facil<span class=\"_ _1\"/>ement,<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e utilise so<span class=\"_ _1\"/>n </span></span></span>taux d\u2019emprunt marg<span class=\"_ _1\"/>inal qui est consid\u00e9r\u00e9 <span class=\"_ _1\"/>comme \u00e9tant le taux <span class=\"_ _1\"/>th\u00e9orique \u00e0 payer en<span class=\"_ _1\"/> cas d\u2019emprunt po<span class=\"_ _1\"/>ur une dur\u00e9e similaire \u00e0 c<span class=\"_ _1\"/><span class=\"lsd1 ws114\">elle de la loc<span class=\"lsd2 ws115\">ation<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span></span>Le taux applicable pa<span class=\"_ _1\"/>r contrat est principalement<span class=\"_ _1\"/> d\u00e9pendant de la d<span class=\"_ _1\"/>ur\u00e9e totale attendue de l<span class=\"_ _1\"/>a location \u00e0 la da<span class=\"_ _1\"/>te de d\u00e9but du<span class=\"_ _1\"/> <span class=\"lsd1 ws114\">contrat (nouvelles </span>locations) ou de la du<span class=\"_ _1\"/>r\u00e9e r\u00e9siduelle estim\u00e9e<span class=\"_ _1\"/> en cas de r\u00e9\u00e9valua<span class=\"_ _1\"/>tion de la location. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le montant de l\u2019obliga<span class=\"_ _1\"/>tion locative est r\u00e9e<span class=\"_ _1\"/>stim\u00e9 apr\u00e8s la date d<span class=\"_ _1\"/>e commencement afin d<span class=\"_ _1\"/>e refl\u00e9ter les changemen<span class=\"_ _1\"/>ts dans les situations pr<span class=\"_ _1\"/>incipales suivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Un changement dans la dur\u00e9e <span class=\"_ _1\"/>r\u00e9sultant d\u2019un amende<span class=\"_ _1\"/>ment du contrat, dans l\u2019e<span class=\"_ _1\"/>stimation du caract\u00e8re r<span class=\"_ _1\"/>aisonnablement certa<span class=\"lsd1 ws11a\">in </span></span>qu\u2019une option de p<span class=\"_ _1\"/>rolongation sera exerc<span class=\"_ _1\"/>\u00e9e ou qu\u2019une option de <span class=\"_ _1\"/>r\u00e9siliation ne sera pa<span class=\"_ _1\"/>s exerc\u00e9e<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; </span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Un changement dans le montant <span class=\"_ _1\"/>\u00e0 payer des loyers, pa<span class=\"_ _1\"/>r exemple \u00e0 la sui<span class=\"_ _1\"/>te de l\u2019application d\u2019un nouv<span class=\"_ _1\"/>el index ou taux dan<span class=\"_ _1\"/>s le c<span class=\"lsd5 ws129\">as d<span class=\"_ _13\"/>e </span></span>paiements variables.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lsd1 ws11a\">Un <span class=\"lscf ws110\">c<span class=\"_ _13\"/>hangement dan<span class=\"_ _1\"/>s l\u2019estimation de la p<span class=\"_ _1\"/>robabilit\u00e9 d\u2019exercice d\u2019une o<span class=\"_ _1\"/>ption d\u2019achat.</span></span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Autr<span class=\"_ _13\"/>es changement<span class=\"_ _1\"/>s contractuels, comme par<span class=\"_ _1\"/> exemple un changem<span class=\"_ _1\"/>ent dans l\u2019objet de la loc<span class=\"_ _1\"/>ation ou de l\u2019ac<span class=\"_ _1\"/>tif sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">jacent.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>Les obligations locatives <span class=\"_ _1\"/>sont reprises parmi l<span class=\"_ _1\"/>es dette<span class=\"lsd3 ws118\">s et em<span class=\"_ _1\"/>prunts p<span class=\"_ _7\"/>ortant int\u00e9r\u00eat<span class=\"_ _1\"/>s (cf. an<span class=\"_ _1\"/>nexe 19)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span>Actifs <span class=\"_ _1\"/>au tit<span class=\"_ _1\"/>re du d<span class=\"_ _1\"/>roit d\u2019ut<span class=\"_ _1\"/>ilisatio<span class=\"_ _1\"/>n <span class=\"ls1\"> </span>Un droit d\u2019usage e<span class=\"_ _1\"/>st reconnu comme un <span class=\"_ _1\"/>actif avec une dette co<span class=\"_ _1\"/>rrespondante. Le Grou<span class=\"_ _1\"/>pe reconna\u00eet des actifs<span class=\"_ _1\"/> au titre du droit d\u2019ut<span class=\"_ _1\"/>ilisation \u00e0 la da<span class=\"_ _1\"/>te de d\u00e9but du con<span class=\"_ _1\"/>trat<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">de location (date \u00e0 laquelle le bi<span class=\"_ _1\"/>en sous<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">jacent est mis \u00e0 la<span class=\"_ _1\"/> disposition du Groupe)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span></span></span></span></span>Les actifs au titre du<span class=\"_ _1\"/> droit d\u2019utilisatio<span class=\"_ _1\"/>n sont \u00e9valu\u00e9s au co\u00fbt,<span class=\"_ _1\"/> diminu\u00e9 du cumul<span class=\"_ _1\"/> des amortissements et<span class=\"_ _1\"/> du cumul des pe<span class=\"_ _1\"/>rtes de valeur et aju<span class=\"_ _1\"/>st\u00e9 pour les r\u00e9\u00e9valuations <span class=\"_ _13\"/>d<span class=\"lsd2 ws0\">e l\u2019o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>n loc<span class=\"_ _1\"/>ative. <span class=\"ls1\"> </span></span>Le co\u00fbt de l\u2019actif au <span class=\"_ _1\"/>titre du droit d\u2019<span class=\"_ _1\"/>utilisation comprend le mon<span class=\"_ _1\"/>tant de l\u2019obligation loca<span class=\"_ _1\"/>tive, les paiements de loye<span class=\"_ _1\"/>rs vers\u00e9s \u00e0 la date <span class=\"_ _1\"/>de d\u00e9but du contrat ou avant <span class=\"_ _1\"/>cette date d\u00e9duction faite d<span class=\"_ _1\"/>es avantages incitatifs<span class=\"_ _1\"/> \u00e0 la location re\u00e7u<span class=\"_ _1\"/>s et une estimatio<span class=\"_ _1\"/>n des co\u00fbts que le G<span class=\"_ _1\"/>roupe va engager <span class=\"_ _1\"/>pour le d\u00e9mant\u00e8l<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>et l\u2019enl\u00e8v<span class=\"_ _1\"/>ement d<span class=\"_ _1\"/>u bien so<span class=\"_ _1\"/>us<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">jacent ainsi que<span class=\"_ _1\"/> la restauration du l<span class=\"_ _1\"/>ieu ou pour la <span class=\"_ _1\"/>remise du bien sous<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">j<span class=\"_ _1\"/>acent da<span class=\"_ _1\"/>ns l\u2019\u00e9ta<span class=\"_ _1\"/>t exig\u00e9 p<span class=\"_ _1\"/>ar les </span></span></span></span>termes<span class=\"_ _1\"/> et cond<span class=\"_ _1\"/>ition<span class=\"_ _1\"/>s du cont<span class=\"_ _1\"/>rat de<span class=\"_ _1\"/> location<span class=\"_ _1\"/>. Les a<span class=\"_ _1\"/>ctifs a<span class=\"_ _1\"/>u titre<span class=\"_ _1\"/> du dro<span class=\"_ _1\"/>it d\u2019u<span class=\"_ _1\"/>tilisa<span class=\"_ _1\"/>tion son<span class=\"_ _1\"/>t amort<span class=\"_ _1\"/>is lin\u00e9a<span class=\"_ _1\"/>irem<span class=\"_ _1\"/>ent su<span class=\"_ _1\"/>r base d<span class=\"_ _1\"/>e la p\u00e9<span class=\"_ _1\"/>riode la<span class=\"_ _1\"/> plus cou<span class=\"_ _7\"/>rte entre la dur\u00e9e du con<span class=\"_ _1\"/>trat et la dur\u00e9e d\u2019u<span class=\"_ _1\"/>tilit\u00e9 de l\u2019actif sous<span class=\"ls1 ws0\">-</span>jacen<span class=\"_ _1\"/>t. Les actifs au titre du <span class=\"_ _1\"/>droit d\u2019utilisation sont \u00e9gale<span class=\"_ _1\"/>ment soumis au te<span class=\"lsd4 ws94\">st de per<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e </span>valeur. <span class=\"ls1 ws0\"> </span>Le Groupe co<span class=\"_ _13\"/>mme bai<span class=\"_ _13\"/>lleur (co<span class=\"_ _13\"/>nc\u00e8de un dro<span class=\"_ _13\"/>it d\u2019uti<span class=\"_ _13\"/>lisation d\u2019un a<span class=\"_ _13\"/>ctif \u00e0<span class=\"_ _13\"/> un client<span class=\"_ _13\"/>) Un contrat dans lequel le client d<span class=\"_ _1\"/>e Proximus n\u2019obtient pas la quasi<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">totalit<span class=\"_ _1\"/>\u00e9 des avantages ou le <span class=\"_ _1\"/>droit de d\u00e9cider de l\u2019<span class=\"_ _1\"/>utilisation de l\u2019actif n<span class=\"_ _1\"/>e quali<span class=\"lscc ws10f\">fie </span></span></span>pas comme location. C<span class=\"_ _1\"/>eci est notamment le <span class=\"_ _1\"/>cas pour les modem<span class=\"_ _1\"/>s et <span class=\"lsd3 ws121\">d\u00e9codeu<span class=\"_ _1\"/>rs<span class=\"ls1 ws0\"> </span><span class=\"ws118\">utilis<span class=\"_ _1\"/>\u00e9s par<span class=\"_ _1\"/> le Group<span class=\"_ _1\"/>e pour d\u00e9l<span class=\"_ _7\"/>i<span class=\"_ _13\"/>vrer l<span class=\"_ _1\"/>es servi<span class=\"_ _1\"/>ces aux <span class=\"_ _1\"/>clients. Le<span class=\"_ _1\"/>s </span></span>produits de ces cont<span class=\"_ _1\"/>rats sont pris lin\u00e9airement <span class=\"_ _1\"/>sur la dur\u00e9e d\u2019utilisat<span class=\"_ _1\"/>ion par le client et sont <span class=\"_ _1\"/>repris parmi l<span class=\"_ _1\"/>es revenus dans le compt<span class=\"_ _1\"/>e de r\u00e9sultat \u00e9tant donn\u00e9 leur caract\u00e8re op\u00e9rationnel.<span class=\"ls1 ws0\"> </span>Les locations pour le<span class=\"_ _1\"/>squelles le Groupe t<span class=\"_ _1\"/>ransf\u00e8re la quasi<span class=\"ls1 ws0\">-</span>totalit\u00e9 de<span class=\"_ _1\"/>s risques et des avan<span class=\"_ _1\"/>tages inh\u00e9rents \u00e0 la p<span class=\"_ _1\"/>ropri\u00e9t\u00e9 du bien sou<span class=\"_ _1\"/>s<span class=\"ls1 ws0\">-<span class=\"lsd2\">jacent so<span class=\"_ _1\"/>nt </span></span>class\u00e9e<span class=\"_ _1\"/>s comme lo<span class=\"_ _1\"/>cation<span class=\"ls1 ws0\">-<span class=\"lscc ws10f\">finan</span></span>cem<span class=\"_ _1\"/>ent. Pour l<span class=\"_ _7\"/>es<span class=\"_ _13\"/> cont<span class=\"_ _1\"/>rats de l<span class=\"_ _1\"/>ocation<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">financem<span class=\"_ _1\"/>ent donn<span class=\"_ _1\"/>\u00e9s \u00e0 se<span class=\"_ _1\"/>s clients, l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e reconn<span class=\"_ _1\"/>a\u00eet une<span class=\"_ _1\"/> cr\u00e9ance<span class=\"_ _1\"/> \u00e0 </span></span>concurren<span class=\"_ _1\"/>ce d\u2019un<span class=\"_ _1\"/> montan<span class=\"_ _1\"/>t corresp<span class=\"_ _1\"/>ondant \u00e0 l\u2019<span class=\"_ _7\"/>i<span class=\"_ _13\"/>nvesti<span class=\"_ _1\"/>ssement n<span class=\"_ _1\"/>et dans<span class=\"_ _1\"/> le con<span class=\"_ _1\"/>trat de lo<span class=\"_ _1\"/>cation c<span class=\"_ _1\"/>e qui co<span class=\"_ _1\"/>rrespo<span class=\"_ _1\"/>nd \u00e0 l\u2019in<span class=\"_ _1\"/>vestiss<span class=\"_ _1\"/>emen<span class=\"lscf ws110\">t brut dans<span class=\"_ _1\"/> le contrat </span>de<span class=\"ls1 ws0\"> </span><span class=\"ws110\">location, actualis\u00e9 au <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat implicite du <span class=\"_ _1\"/>contrat de locatio<span class=\"_ _1\"/>n. Le Groupe n\u2019a pa<span class=\"_ _1\"/>s conclu de contrats d<span class=\"_ _1\"/>e location<span class=\"ls1 ws0\">-<span class=\"lsd2 ws117\">finan<span class=\"_ _1\"/>cement sig<span class=\"_ _1\"/>nificat<span class=\"_ _1\"/>ifs. <span class=\"ls1 ws0\"> </span></span></span></span>Provisions Des provisions sont comp<span class=\"_ _1\"/>tabilis\u00e9es d\u00e8s que le<span class=\"_ _1\"/> Groupe doit faire f<span class=\"_ _1\"/>ace \u00e0 une obligat<span class=\"_ _1\"/>ion l\u00e9gale ou implicite<span class=\"_ _1\"/>. Cette derni\u00e8re doi<span class=\"lsd2 ws0\">t p<span class=\"_ _1\"/>ouvoir<span class=\"_ _1\"/> \u00eatre e<span class=\"_ _1\"/>stim\u00e9e<span class=\"_ _1\"/> de </span>fa\u00e7on fiable et doit <span class=\"_ _1\"/>d\u00e9couler d\u2019\u00e9v\u00e8nements pas<span class=\"_ _1\"/>s\u00e9s n\u00e9cessitants un c<span class=\"_ _1\"/>o\u00fbt probable pour leur <span class=\"_ _1\"/>extinction. Un <span class=\"lsd3 ws118\">\u00e9v\u00e9n<span class=\"_ _1\"/>ement pa<span class=\"_ _1\"/>ss\u00e9 est<span class=\"_ _1\"/> cens\u00e9 im<span class=\"_ _7\"/>pliquer une </span>obligation actuelle si, <span class=\"_ _1\"/>compte tenu de toute<span class=\"_ _1\"/>s les indications disponibl<span class=\"_ _1\"/>es, il est probable qu'un<span class=\"_ _1\"/>e obligation actuelle exi<span class=\"_ _1\"/>ste \u00e0 la date du bilan.<span class=\"_ _1\"/> Le montant reconnu repr\u00e9sente la m<span class=\"_ _1\"/>eilleure estimation de la d\u00e9pense <span class=\"_ _1\"/>n\u00e9c<span class=\"lscf ws110\">essaire pour l\u2019extinction d<span class=\"_ _1\"/>e l\u2019obligation actuelle \u00e0 la d<span class=\"_ _1\"/>ate de cl\u00f4tur<span class=\"_ _1\"/>e des </span>comptes. Le montant<span class=\"_ _1\"/> de la provision est ac<span class=\"_ _1\"/>tualis\u00e9 lorsque l\u2019effet de l<span class=\"_ _1\"/>a valeur temps de<span class=\"_ _1\"/> l\u2019argent est significatif. L\u2019ac<span class=\"_ _1\"/>tualis<span class=\"lsd1 ws114\">ation est reconnue dans le<span class=\"_ _1\"/>s </span>charges f<span class=\"_ _1\"/>inanci\u00e8r<span class=\"_ _1\"/>es. <span class=\"ls1 ws0\"> </span>Les c<span class=\"lscf ws110\">o\u00fbts estim\u00e9s, escompt\u00e9s \u00e0 le<span class=\"_ _1\"/>ur valeur actuelle, li\u00e9<span class=\"_ _1\"/>s <span class=\"ws118\">au<span class=\"ls1 ws0\"> </span><span class=\"lsd3\">d\u00e9mant\u00e8<span class=\"_ _1\"/>lement e<span class=\"_ _1\"/>t \u00e0 la r<span class=\"_ _1\"/>emise en<span class=\"_ _1\"/> \u00e9tat son<span class=\"_ _1\"/>t <span class=\"lsd2 ws117\">enre<span class=\"_ _1\"/>gistr\u00e9s en<span class=\"_ _1\"/> immobil<span class=\"_ _1\"/>isations<span class=\"_ _1\"/> corporell<span class=\"_ _1\"/>es et </span></span></span></span>amortis sur la dur\u00e9<span class=\"_ _1\"/>e d\u2019utilit\u00e9 de l\u2019actif. Les co\u00fbt<span class=\"_ _1\"/>s totaux escompt\u00e9s \u00e0<span class=\"_ _1\"/> leur valeur actuelle<span class=\"_ _1\"/> sont enregistr\u00e9s au<span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">pa<span class=\"_ _7\"/>ssif dans l<span class=\"_ _1\"/>es prov<span class=\"_ _1\"/>ision<span class=\"_ _1\"/>s. En<span class=\"_ _1\"/> cas </span></span>d\u2019actualisation, l\u2019augmentation <span class=\"_ _1\"/>de la provision li\u00e9e<span class=\"_ _1\"/> \u00e0 l\u2019effet de la val<span class=\"_ _1\"/>eur du temps est com<span class=\"_ _1\"/>ptabilis\u00e9e via les <span class=\"_ _1\"/>charges financ<span class=\"lsd3 ws118\">i\u00e8res<span class=\"_ _1\"/> dans le <span class=\"_ _1\"/>compte d<span class=\"_ _1\"/>e </span>r\u00e9sultats.<span class=\"ls1 ws0\"> </span>Paiemen<span class=\"_ _1\"/>t fond\u00e9 sur<span class=\"_ _1\"/> des actio<span class=\"_ _1\"/>ns Les paiements aux emplo<span class=\"_ _1\"/>y\u00e9s fond\u00e9s sur les<span class=\"_ _1\"/> actions et r\u00e9gl\u00e9s en<span class=\"_ _1\"/> instruments de cap<span class=\"_ _1\"/>itaux propres ou en <span class=\"_ _1\"/>tr\u00e9sorerie sont calcul\u00e9s \u00e0<span class=\"_ _1\"/> la juste valeur<span class=\"ls1 ws0\"> <span class=\"lsde ws122\">des </span></span>instruments \u00e0 la dat<span class=\"_ _1\"/>e d\u2019octroi en tenant comp<span class=\"_ _1\"/>te des modalit\u00e9s et <span class=\"_ _1\"/>conditions auxquelles ces op<span class=\"_ _1\"/>tions sont accord\u00e9es<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Pour les op<span class=\"lscf ws110\">\u00e9rat<span class=\"_ _13\"/>ions r\u00e9gl\u00e9es av<span class=\"_ _1\"/>ec des instruments d<span class=\"_ _1\"/>e capitaux propres, la ju<span class=\"_ _1\"/>ste valeur est prise en<span class=\"_ _1\"/> compte de r\u00e9sultats <span class=\"_ _1\"/>sous la rubrique <span class=\"lsd4 ws128\">d\u00e9pens<span class=\"_ _13\"/>es </span></span>li\u00e9es \u00e0 la force de<span class=\"_ _1\"/> travail sur la p\u00e9ri<span class=\"_ _1\"/>ode de d\u00e9volution, en<span class=\"_ _1\"/> m\u00eame temps qu\u2019une aug<span class=\"_ _1\"/>mentation de la ru<span class=\"_ _1\"/>brique \u00ab compensation <span class=\"lsd3 ws118\">en<span class=\"_ _1\"/> actions \u00bb<span class=\"_ _7\"/> des </span>capitaux propres pou<span class=\"_ _1\"/>r la partie capitale prop<span class=\"_ _1\"/>res et qu\u2019une augmentatio<span class=\"_ _1\"/>n d\u2019une dette de dividende<span class=\"_ _1\"/>s pour la partie divi<span class=\"_ _1\"/>dendes. Lorsque que l<span class=\"_ _1\"/>es options sur actions do<span class=\"_ _1\"/>nnent droit \u00e0 des<span class=\"_ _1\"/> dividendes d\u00e9clar\u00e9s ap<span class=\"_ _1\"/>r\u00e8s l\u2019attribution des options, la ju<span class=\"_ _1\"/><span class=\"lsd3 ws118\">ste vale<span class=\"_ _1\"/>ur de<span class=\"_ _1\"/> ce droit <span class=\"_ _1\"/>est reme<span class=\"_ _1\"/>sur\u00e9e r<span class=\"_ _1\"/>\u00e9guli\u00e8<span class=\"_ _1\"/>rement. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Pour les<span class=\"_ _1\"/> op\u00e9ration<span class=\"_ _7\"/>s r\u00e9gl\u00e9es en <span class=\"_ _1\"/>tr\u00e9sore<span class=\"_ _1\"/>rie, la ju<span class=\"_ _1\"/>ste valeu<span class=\"_ _7\"/>r<span class=\"_ _13\"/> est r<span class=\"_ _1\"/>econnu<span class=\"_ _1\"/>e en d\u00e9p<span class=\"_ _1\"/>enses de p<span class=\"_ _1\"/>ersonnel<span class=\"_ _1\"/> sur la <span class=\"_ _1\"/>p\u00e9riode d<span class=\"_ _7\"/>e d\u00e9volution<span class=\"ls1 ws0\"> </span><span class=\"ws123\">av<span class=\"_ _1\"/>ec une </span>augmentation simultan<span class=\"_ _1\"/>\u00e9e des dettes. Les de<span class=\"_ _1\"/>ttes en r\u00e9sultant son<span class=\"_ _1\"/>t rem<span class=\"lsd1 ws114\">esur\u00e9es afin de refl\u00e9ter l\u2019\u00e9volution des j<span class=\"_ _1\"/>ustes valeurs. <span class=\"ls1 ws0\"> </span></span>Nous renvoyons \u00e0 la Note 3<span class=\"_ _1\"/>5 pour les explications concernant les t<span class=\"_ _1\"/>echniques d\u2019\u00e9valuation utilis\u00e9es.<span class=\"ls1 ws0\"> </span>Passifs sur contrats Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer<span class=\"ls1 ws0\"> </span>des biens o<span class=\"_ _1\"/>u services \u00e0 un clien<span class=\"_ _1\"/>t pour lequel le <span class=\"_ _1\"/>Groupe a re\u00e7u une contrepartie ou un mo<span class=\"_ _1\"/>ntant est d\u00fb. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Revenus Quand Proximus ent<span class=\"_ _1\"/>re dans un nouveau con<span class=\"_ _1\"/>trat, il d\u00e9termine la d<span class=\"_ _1\"/>ur\u00e9e du contrat, le p<span class=\"_ _1\"/>rix de transaction,<span class=\"_ _1\"/> les obligations de pr<span class=\"lsd1 ws114\">estations cont<span class=\"_ _1\"/>enue<span class=\"lsde ws122\">s </span></span>dans le contrat ain<span class=\"_ _1\"/>si que le prix de v<span class=\"_ _1\"/>ente sp\u00e9cifique pour chaque<span class=\"_ _1\"/> promesse identifi\u00e9e.<span class=\"ls1 ws0\"> </span>Pour d\u00e9finir la du<span class=\"_ _1\"/>r\u00e9e de ses contrats, le G<span class=\"_ _1\"/>roupe prend en con<span class=\"_ _1\"/>sid\u00e9ration la p\u00e9riode cont<span class=\"_ _1\"/>ractuelle pour laquelle l<span class=\"_ _1\"/>es parties co<span class=\"lsd2 ws0\">ntra<span class=\"_ _1\"/>ctante<span class=\"_ _1\"/>s ont d<span class=\"_ _1\"/>es </span>droits e<span class=\"_ _1\"/>t oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>s <span class=\"lscf ws110\">ex\u00e9cutoires ef<span class=\"_ _1\"/>fectifs. Un contrat a une du<span class=\"_ _1\"/>r\u00e9e quand il compr<span class=\"_ _1\"/>end des indemnit\u00e9s sub<span class=\"_ _1\"/>stantielles de rupture. La<span class=\"_ _1\"/> dur\u00e9e court </span>jusqu\u2019au moment o\u00f9 il<span class=\"_ _1\"/> n\u2019y a plus d\u2019i<span class=\"_ _1\"/>ndemnit\u00e9 de rupture. S\u2019il n\u2019y<span class=\"_ _1\"/> a pas de clau<span class=\"_ _1\"/>se de paiement d\u2019in<span class=\"_ _1\"/>demnisation substantielle en <span class=\"_ _1\"/>cas de r<span class=\"lsd5 ws129\">upt<span class=\"_ _13\"/>ure<span class=\"_ _13\"/> du </span>contrat, le contrat n\u2019a pa<span class=\"_ _1\"/>s de dur\u00e9e (i <span class=\"_ _1\"/>.e. contrats sans dur\u00e9e). <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe \u00e9value lors de la pa<span class=\"_ _1\"/>ssation du contrat les biens et <span class=\"_ _1\"/>services promis dans le contrat avec le client et id<span class=\"_ _1\"/>entifie com<span class=\"lscf ws113\">me obligations de </span>prestations chaque p<span class=\"_ _1\"/>romesse de trans<span class=\"lsd3 ws118\">f\u00e9<span class=\"_ _1\"/>rer au cli<span class=\"_ _1\"/>ent un bi<span class=\"_ _1\"/>en ou u<span class=\"_ _1\"/>n servi<span class=\"_ _1\"/>ce (ou <span class=\"_ _1\"/>un ensem<span class=\"_ _1\"/>ble) qu<span class=\"_ _1\"/>i est di<span class=\"_ _1\"/>stinct, so<span class=\"_ _1\"/>it une <span class=\"_ _1\"/>s\u00e9rie de <span class=\"_ _1\"/>biens ou<span class=\"_ _1\"/> de serv<span class=\"_ _1\"/>ices </span>distincts qui sont es<span class=\"_ _1\"/>sentiellement les m\u00eame<span class=\"_ _1\"/>s et qui sont fournis<span class=\"_ _1\"/> au client au m\u00eame <span class=\"_ _1\"/>rythme. L'identification des<span class=\"_ _1\"/> obligations de performanc<span class=\"_ _1\"/>e requi<span class=\"lse7 ws131\">ert </span>du jugement et une<span class=\"_ _1\"/> compr\u00e9hension approfondi<span class=\"_ _1\"/>e des promesses du c<span class=\"_ _1\"/>ontrat et de la man<span class=\"_ _1\"/>i\u00e8re dont elles in<span class=\"_ _1\"/>teragissent les unes avec<span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">le<span class=\"_ _1\"/>s autr<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span></span>Une obl<span class=\"_ _1\"/>igation<span class=\"_ _1\"/> de pre<span class=\"_ _1\"/>station<span class=\"_ _1\"/> est id<span class=\"_ _1\"/>entifi\u00e9e q<span class=\"_ _7\"/>uand les cr<span class=\"_ _1\"/>it\u00e8res <span class=\"_ _1\"/>suivan<span class=\"_ _1\"/>ts sont <span class=\"_ _1\"/>rencon<span class=\"_ _1\"/>tr\u00e9s :<span class=\"_ _1\"/><span class=\"ls1\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">C</span>apacit\u00e9 d\u2019exister de fa\u00e7on <span class=\"_ _1\"/>distincte : le cl<span class=\"_ _1\"/>ient peut tirer parti du b<span class=\"_ _1\"/>ien ou du s<span class=\"_ _1\"/>ervice de mani\u00e8re isol\u00e9e<span class=\"_ _1\"/> ou en le comb<span class=\"_ _1\"/>inant avec d\u2019autres ressources ais<span class=\"_ _1\"/>\u00e9ment disponibles \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Distincte <span class=\"_ _1\"/>\u00e0 l\u2019int\u00e9<span class=\"_ _1\"/>rieur du<span class=\"_ _1\"/> contra<span class=\"_ _1\"/>t : la pro<span class=\"_ _1\"/>messe d<span class=\"_ _1\"/>e fourni<span class=\"_ _1\"/>r le bien<span class=\"_ _1\"/> ou le <span class=\"_ _1\"/>service au<span class=\"_ _1\"/> client p<span class=\"_ _7\"/>eut \u00eatre iden<span class=\"_ _1\"/>t<span class=\"lscf ws110\">ifi\u00e9e s\u00e9par\u00e9ment d<span class=\"_ _1\"/>es autres </span></span>promesses contenues dan<span class=\"_ _1\"/>s le contrat s<span class=\"_ _1\"/>i le Groupe consid\u00e8re qu\u2019<span class=\"_ _1\"/>il remplit ses obligation<span class=\"_ _1\"/>s contractuelles en<span class=\"_ _1\"/> d\u00e9livrant la prome<span class=\"lsde ws122\">sse </span>concern\u00e9e ind\u00e9pendammen<span class=\"_ _1\"/>t des autres. Des prome<span class=\"_ _1\"/>sses du contrat <span class=\"_ _1\"/>ne sont pas distinctes \u00e0 l\u2019in<span class=\"_ _1\"/>t\u00e9rieur du contrat quand, <span class=\"_ _1\"/>en raison de leur natu<span class=\"_ _1\"/>re, elles doiven<span class=\"_ _1\"/>t \u00eatre transf\u00e9r\u00e9<span class=\"_ _1\"/>es en combina<span class=\"_ _1\"/>ison avec<span class=\"_ _1\"/> d\u2019autres promes<span class=\"_ _1\"/>ses. Les promesses suivante<span class=\"_ _1\"/>s peuvent repr\u00e9senter de<span class=\"_ _1\"/>s obligations de pr<span class=\"_ _1\"/>estation en fonction de l<span class=\"_ _1\"/>eur nature et d<span class=\"_ _1\"/>e l\u2019interd\u00e9pendance <span class=\"ws113\">avec d\u2019autres </span>p<span class=\"lsd9 ws130\">rome<span class=\"_ _1\"/>sses da<span class=\"_ _1\"/>ns le co<span class=\"_ _1\"/>ntra<span class=\"_ _1\"/>t : <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us g\u00e9n<span class=\"_ _1\"/>\u00e9r\u00e9s par l<span class=\"_ _1\"/>e trafi<span class=\"_ _1\"/>c de t\u00e9l\u00e9p<span class=\"_ _1\"/>honie f<span class=\"_ _1\"/>ixe, mobil<span class=\"_ _1\"/>e et de<span class=\"_ _1\"/> carrier<span class=\"_ _1\"/> sont comp<span class=\"_ _7\"/>t<span class=\"_ _13\"/>abilis\u00e9<span class=\"_ _1\"/>s sur la<span class=\"_ _1\"/> base de l<span class=\"_ _1\"/>eur utili<span class=\"_ _1\"/>sation<span class=\"_ _1\"/><span class=\"sc5 ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Les revenus des services li\u00e9s \u00e0 la T<span class=\"_ _1\"/>V sont reconnus sur la dur\u00e9e du co<span class=\"_ _1\"/>ntrat<span class=\"sc5 ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us des s<span class=\"_ _1\"/>ervices d<span class=\"_ _1\"/><span class=\"lsd1 ws114\">e maintenance sont reconnus s<span class=\"_ _1\"/>ur la dur\u00e9e du contrat<span class=\"sc5 ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us des ven<span class=\"_ _7\"/>tes d\u2019\u00e9quip<span class=\"_ _1\"/>ements so<span class=\"_ _1\"/>nt recon<span class=\"_ _1\"/>nus quand<span class=\"_ _7\"/> le client o<span class=\"_ _1\"/>btient l<span class=\"_ _1\"/>e contr\u00f4le <span class=\"_ _1\"/>sur l\u2019\u00e9q<span class=\"_ _1\"/>uipeme<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">t<span class=\"sc5\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les revenus de la locat<span class=\"_ _1\"/>ion simple d\u2019\u00e9quipemen<span class=\"_ _1\"/>ts sont reconnus su<span class=\"_ _1\"/>r la dur\u00e9e du contra<span class=\"_ _1\"/>t<span class=\"sc5 ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Les revenus g\u00e9n\u00e9r\u00e9s par l<span class=\"_ _1\"/>es frais de param\u00e9<span class=\"_ _1\"/>trage, d\u2019installation ou d\u2019<span class=\"_ _1\"/>activation, sont comptabilis\u00e9s<span class=\"_ _1\"/> parmi les revenus au mo<span class=\"_ _1\"/>m<span class=\"lsd3 ws118\">ent de </span></span>la <span class=\"lsd2 ws115\">presta<span class=\"_ _1\"/>tion</span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les reven<span class=\"_ _1\"/>us des li<span class=\"_ _1\"/>cences<span class=\"_ _1\"/> de prop<span class=\"_ _1\"/>ri\u00e9t\u00e9s in<span class=\"_ _1\"/>tellectu<span class=\"_ _1\"/>elles son<span class=\"_ _1\"/>t reconnu<span class=\"_ _7\"/>s au moment d<span class=\"_ _1\"/>u transf<span class=\"_ _1\"/>ert au cl<span class=\"_ _1\"/>ient.</span>Quand <span class=\"ws110\">ces promesses<span class=\"_ _1\"/> ne sont pas distincte<span class=\"_ _1\"/>s, le Groupe les regroup<span class=\"_ _1\"/>e avec d\u2019autres prom<span class=\"_ _1\"/>esses jusqu\u2019\u00e0 ce qu\u2019il obti<span class=\"_ _1\"/>enne une promesse q<span class=\"lsd2 ws117\">u<span class=\"_ _1\"/>i soit </span></span>distincte (i.e. une prom<span class=\"_ _1\"/>esse de prestation). Le mome<span class=\"_ _1\"/>nt de reconnaiss<span class=\"_ _1\"/>ance du revenu relatif <span class=\"_ _1\"/>\u00e0 une obligation de pr<span class=\"_ _1\"/>estation est bas\u00e9 sur l<span class=\"_ _1\"/>e sch\u00e9ma de transfert au client de la<span class=\"_ _1\"/> promesse pr\u00e9dominant<span class=\"_ _1\"/>e dans l\u2019offre.<span class=\"ls1 ws0\"> </span>Quand cette guidanc<span class=\"_ _1\"/>e des s\u00e9ries s\u2019applique,<span class=\"_ _1\"/> i.e. quand les bien<span class=\"_ _1\"/>s et les services sont di<span class=\"_ _1\"/>stincts mais substantiellemen<span class=\"_ _1\"/>t les m\u00ea<span class=\"lsd1 ws114\">mes, le G<span class=\"_ _1\"/>roupe les </span>consid\u00e8re<span class=\"_ _1\"/> comme u<span class=\"_ _1\"/>ne seul<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">obligation de p<span class=\"_ _1\"/>restation. Chaque plan t<span class=\"_ _1\"/>arifaire <span class=\"ls1 ws0\">\u2013 <span class=\"lsd2 ws117\">postpa<span class=\"_ _1\"/>id et prepaid<span class=\"_ _7\"/> <span class=\"_ _13\"/>(voix mo<span class=\"_ _1\"/>bile, voix<span class=\"_ _1\"/> fixe, interne<span class=\"_ _1\"/>t, TV) est par </span></span></span></span>cons\u00e9quent consid\u00e9r\u00e9 <span class=\"_ _1\"/>comme une obligation de<span class=\"_ _1\"/> prestation unique. <span class=\"ls1 ws0\"> </span>Lorsque les contrats <span class=\"_ _1\"/>comprennent diff\u00e9rentes oblig<span class=\"_ _1\"/>ations de prestati<span class=\"_ _1\"/>on qu<span class=\"lsd3 ws118\">i ne son<span class=\"_ _7\"/>t<span class=\"_ _13\"/> pas <span class=\"_ _1\"/>substant<span class=\"_ _1\"/>iellement l<span class=\"_ _1\"/>es m\u00eam<span class=\"_ _1\"/>es, le p<span class=\"_ _1\"/>rix de tran<span class=\"_ _7\"/>s<span class=\"_ _13\"/>acti<span class=\"_ _1\"/>on est </span>allou\u00e9 aux diff\u00e9rente<span class=\"_ _1\"/>s obligations de prestation<span class=\"_ _1\"/> reprises dans le <span class=\"_ _1\"/>contrat en proportion d<span class=\"_ _1\"/>es prix de vente sp\u00e9<span class=\"_ _1\"/>cifiques. Lorsqu<span class=\"lsd3 ws123\">e le contr<span class=\"_ _1\"/>at comprend<span class=\"_ _1\"/> </span>des optio<span class=\"_ _1\"/>ns pour<span class=\"_ _1\"/> le clien<span class=\"_ _1\"/>t (i.e.<span class=\"_ _1\"/> droits<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">unila<span class=\"_ _1\"/>t\u00e9raux octroy\u00e9s au clien<span class=\"_ _1\"/>t) pour l\u2019achat de bi<span class=\"_ _1\"/>ens ou de services <span class=\"_ _1\"/>suppl\u00e9mentaires avec une<span class=\"_ _1\"/> remise y compris </span></span>des incitants \u00e0 la vente, des poin<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">cadeaux,<span class=\"_ _1\"/> option<span class=\"_ _1\"/>s de reno<span class=\"_ _1\"/>uvellemen<span class=\"_ _1\"/>t de con<span class=\"_ _1\"/>trat, remi<span class=\"_ _1\"/>ses sur<span class=\"_ _1\"/> achats <span class=\"_ _1\"/>futurs de<span class=\"_ _1\"/> biens ou<span class=\"_ _1\"/> de se<span class=\"_ _1\"/>rvices, le <span class=\"_ _1\"/>revenu<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsde ws122\">est<span class=\"_ _13\"/> </span></span></span></span>allou\u00e9 \u00e0 ces option<span class=\"_ _1\"/>s lorsqu\u2019elles procurent au<span class=\"_ _1\"/> client un droit significa<span class=\"_ _1\"/>tif i.e. un droit un<span class=\"_ _1\"/>ilat\u00e9ral pour le client d\u2019obt<span class=\"_ _1\"/>enir<span class=\"ls1 ws0\"> </span><span class=\"ws113\">un avantage car il souscrit au </span>contra<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span>Lorsqu\u2019une autre pa<span class=\"_ _1\"/>rtie intervient dans la<span class=\"_ _1\"/> fourniture des bien<span class=\"_ _1\"/>s ou de services au client,<span class=\"_ _1\"/> le Groupe doit d<span class=\"_ _1\"/>\u00e9terminer pour chaq<span class=\"ws113\">ue obligation de </span>prestation si la nature de la prom<span class=\"_ _1\"/>esse est de fournir elle<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">m\u00eame l<span class=\"_ _1\"/>es biens ou les service<span class=\"_ _1\"/>s (i.e. agit pour so<span class=\"_ _1\"/>n propre compte) ou de<span class=\"_ _1\"/> prendre les </span></span>dispositions voulues pou<span class=\"_ _1\"/>r que le tiers s\u2019<span class=\"_ _1\"/>en charge (i.e. le Group<span class=\"_ _1\"/>e agit comme agent)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Pour d\u00e9terminer s\u2019il a<span class=\"_ _1\"/>git comme agent ou<span class=\"_ _1\"/> principal dans une t<span class=\"_ _1\"/>ransaction lorsqu\u2019un tier<span class=\"_ _1\"/>s intervient, Proximus d<span class=\"_ _1\"/>\u00e9termine s\u2019il a<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">le contr\u00f4le du<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">bien ou </span></span></span></span>du service sp\u00e9cifi\u00e9 avan<span class=\"_ _1\"/>t qu\u2019il ne soit fourni<span class=\"_ _1\"/> au client. Pour ce f<span class=\"_ _1\"/>aire, Proximus analyse l<span class=\"_ _1\"/>es termes juridiq<span class=\"_ _1\"/>ues du contrat et<span class=\"ls1 ws0\"> </span>leur sub<span class=\"_ _1\"/>stance au travers du prisme <span class=\"_ _1\"/>des indica<span class=\"_ _1\"/>teurs d<span class=\"_ _1\"/>e contr\u00f4le<span class=\"_ _1\"/>. Proximu<span class=\"_ _1\"/>s prend<span class=\"_ _1\"/> en comp<span class=\"_ _1\"/>te d\u2019a<span class=\"_ _1\"/>utres faits<span class=\"_ _1\"/> et circon<span class=\"_ _7\"/>stances<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">afin de co<span class=\"_ _1\"/>mpl\u00e9ter sa compr\u00e9hension d<span class=\"_ _1\"/>e la situation. <span class=\"ls1 ws0\"> </span></span></span>Quand le Groupe a<span class=\"_ _1\"/>git comme agent, seule la<span class=\"_ _1\"/> commission est reconn<span class=\"_ _1\"/>ue comme revenu.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Dans les <span class=\"_ _1\"/>cas o\u00f9 l<span class=\"_ _1\"/>e prix d<span class=\"_ _1\"/>e vente <span class=\"_ _1\"/>sp\u00e9cifiqu<span class=\"_ _1\"/>e n\u2019est<span class=\"_ _1\"/> pas di<span class=\"_ _1\"/>rectement<span class=\"_ _1\"/> observab<span class=\"_ _1\"/>le, le <span class=\"_ _1\"/>Groupe l\u2019<span class=\"_ _1\"/>estime<span class=\"_ _1\"/> en utili<span class=\"_ _1\"/>sant tou<span class=\"_ _1\"/>tes les <span class=\"_ _1\"/><span class=\"lsd2 ws0\">informa<span class=\"_ _1\"/>tions q<span class=\"_ _1\"/>ui so<span class=\"_ _1\"/>nt </span>disponibles raisonnablemen<span class=\"_ _1\"/>t (y compris les condit<span class=\"_ _1\"/>ions de march\u00e9, les fact<span class=\"_ _1\"/>eurs sp\u00e9cifiques pour l<span class=\"_ _1\"/>e Groupe et les inf<span class=\"_ _1\"/>ormations <span class=\"lsd1 ws114\">concernant le client o<span class=\"_ _1\"/>u </span>la cat\u00e9go<span class=\"_ _1\"/>rie de cl<span class=\"_ _1\"/>ients). C<span class=\"_ _1\"/>ette <span class=\"_ _1\"/>situation<span class=\"_ _1\"/> se prod<span class=\"_ _1\"/>uit princ<span class=\"_ _1\"/>ipalemen<span class=\"_ _1\"/>t dan<span class=\"_ _1\"/>s le contex<span class=\"_ _1\"/>te des o<span class=\"_ _1\"/>ffres co<span class=\"_ _1\"/>njointes<span class=\"_ _1\"/> avec <span class=\"_ _1\"/>terminal<span class=\"_ _1\"/> subsidi\u00e9 p<span class=\"_ _1\"/>our l<span class=\"_ _1\"/>esquel<span class=\"_ _1\"/>les une approche par la m\u00e9thod<span class=\"_ _1\"/>e \u201ccost plus\u201d (co\u00fb<span class=\"_ _1\"/>t major\u00e9 de la marg<span class=\"_ _1\"/>e) est appliqu\u00e9e \u00e0 l\u2019u<span class=\"_ _1\"/>n des composants. <span class=\"lsd3 ws118\">L<span class=\"_ _7\"/>es remises acco<span class=\"_ _1\"/>rd\u00e9es pa<span class=\"_ _1\"/>rce qu'u<span class=\"_ _1\"/>n cl<span class=\"_ _1\"/>ient a </span>conclu un<span class=\"_ _1\"/> cont<span class=\"_ _1\"/>rat, sont <span class=\"_ _1\"/>affect\u00e9es<span class=\"_ _1\"/> \u00e0 toute<span class=\"_ _1\"/>s les obl<span class=\"_ _7\"/>igations de p<span class=\"_ _1\"/>erforma<span class=\"_ _1\"/>nce d\u00e9cle<span class=\"_ _1\"/>nchant l'<span class=\"_ _1\"/>octroi d<span class=\"_ _1\"/>e la rem<span class=\"_ _1\"/>ise.<span class=\"ls1 ws0\"> </span>Charges d\u2019<span class=\"_ _7\"/>exploitati<span class=\"_ _1\"/>on<span class=\"ls1 ws0\"> </span>Les achat<span class=\"_ _1\"/>s de ma<span class=\"_ _1\"/>t\u00e9riel et<span class=\"_ _1\"/> de serv<span class=\"_ _1\"/>ices li<span class=\"_ _1\"/>\u00e9s aux v<span class=\"_ _1\"/>entes co<span class=\"_ _1\"/>mprennen<span class=\"_ _1\"/>t le <span class=\"_ _1\"/>prix d'ach<span class=\"_ _1\"/>at des \u00e9<span class=\"_ _1\"/>quipemen<span class=\"_ _1\"/>ts et d<span class=\"_ _1\"/>es serv<span class=\"_ _1\"/>ices dir<span class=\"_ _1\"/>ectement<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">l<span class=\"_ _1\"/>i\u00e9s aux r<span class=\"_ _13\"/>evenus. <span class=\"ls1 ws0\"> </span></span></span>Les d\u00e9pen<span class=\"_ _1\"/>ses li<span class=\"_ _1\"/>\u00e9es \u00e0 la f<span class=\"_ _1\"/>orc<span class=\"lscf ws110\">e de t<span class=\"_ _1\"/>ravail sont des frais li\u00e9<span class=\"_ _1\"/>s aux employ\u00e9s propr<span class=\"_ _1\"/>es (frais de personnel e<span class=\"_ _1\"/>t pensions) ainsi qu\u2019aux <span class=\"_ _1\"/>travailleurs externes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Les charges d\u2019exploitat<span class=\"_ _1\"/>ion sont rapport\u00e9es<span class=\"_ _1\"/> nettes de production im<span class=\"_ _1\"/>mobilis\u00e9e d\u2019actifs du Groupe<span class=\"_ _1\"/>. Elles sont rappor<span class=\"_ _1\"/>t\u00e9es par nat<span class=\"lsd5 ws94\">ure<span class=\"_ _13\"/>. <span class=\"ls1 ws0\"> </span></span>L<span class=\"lscf ws110\">es co\u00fbts marginaux<span class=\"_ _1\"/> d\u2019obtention du cont<span class=\"_ _1\"/>rat sont diff\u00e9r\u00e9s lin\u00e9air<span class=\"_ _1\"/>ement sur 3 ans pour l<span class=\"_ _1\"/>es contrats sur le <span class=\"_ _1\"/>march\u00e9 r\u00e9sidentiel et<span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">su<span class=\"_ _1\"/>r 5 an<span class=\"_ _1\"/>s pour l<span class=\"_ _1\"/>es </span></span></span>contrats sur le march\u00e9 professionnel. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Annexe 3. G<span class=\"ls10d ws161\">oodwill <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17f\"> </span><span class=\"ls10e ws162\">Goodwi<span class=\"_ _13\"/>ll</span> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls100 ws164\">d\u00e9cembr<span class=\"_ _13\"/>e 2020<span class=\"ls1 ws0\"> </span></span>2.465<span class=\"ls1 ws0\"> </span>Allocation du prix d'acquisit<span class=\"_ _13\"/>ion de Mobil<span class=\"_ _13\"/>e Vikings<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _180\"> </span> <span class=\"_ _c2\"> </span><span class=\"lsff ws148\">114</span> </span>Effet de<span class=\"_ _13\"/>s diff\u00e9<span class=\"_ _13\"/>renc<span class=\"_ _13\"/>es de<span class=\"_ _13\"/> change<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span> <span class=\"_ _182\"> </span>9 </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>2.588<span class=\"ls1 ws0\"> </span>Alloca<span class=\"_ _1\"/>tion du p<span class=\"_ _1\"/>rix d'a<span class=\"_ _1\"/>cquisition de<span class=\"_ _1\"/> 3m Digita<span class=\"_ _1\"/>l Networ<span class=\"_ _1\"/>ks Pvt Ltd<span class=\"ls1 ws0\"> </span>1 Effet de<span class=\"_ _13\"/>s diff\u00e9<span class=\"_ _13\"/>renc<span class=\"_ _13\"/>es de<span class=\"_ _13\"/> change<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span> <span class=\"_ _182\"> </span>6 </span>Au 31 <span class=\"ls110 ws167\">d\u00e9cembre 2022<span class=\"ls1 ws0\"> </span></span>2.595<span class=\"ls1 ws0\"> </span>Par rapport \u00e0 la fin de l\u2019ann\u00e9e 202<span class=\"_ _1\"/>1, l<span class=\"lscf ws110\">e goodwill du G<span class=\"_ _1\"/>roupe a augment\u00e9 d<span class=\"_ _1\"/>e <span class=\"ls1 ws0\">7 <span class=\"lsd1 ws114\">millions EUR <span class=\"ws119\">en raison des</span></span> <span class=\"lsd2 ws115\">acquis<span class=\"_ _1\"/>ition<span class=\"ls1 ws0\">s <span class=\"lsd3 ws118\">de l<span class=\"_ _1\"/>\u2019ann\u00e9e <span class=\"lsd1 ws119\">(1 million EUR) <span class=\"lsd4 ws94\">et de </span></span></span></span></span></span></span>l\u2019impact de la conv<span class=\"_ _1\"/>ersion USD/EUR du goodw<span class=\"_ _1\"/>ill sur TeleSign (<span class=\"ls1 ws0\">6 <span class=\"lsd1 ws114\">milli<span class=\"_ _1\"/>ons EUR). TeleSign a le dollar am\u00e9<span class=\"_ _1\"/>ricain comme monnaie fonctionnelle. <span class=\"ls1 ws0\"> </span></span></span>Le goodwill est test<span class=\"_ _1\"/>\u00e9 pour la perte <span class=\"_ _1\"/>de valeur \u00e9ventuelle au n<span class=\"_ _1\"/>iveau des segments o<span class=\"_ _1\"/>p\u00e9rationnels \u00e9tant do<span class=\"_ _1\"/>nn\u00e9 que les performance<span class=\"ls1 ws0\">s </span>e<span class=\"_ _1\"/>t l\u2019allocation<span class=\"ls1 ws0\"> <span class=\"lsd5 ws94\">des </span></span>re<span class=\"_ _13\"/>ssou<span class=\"_ _13\"/>rces<span class=\"_ _13\"/> so<span class=\"_ _13\"/>nt g\u00e9r<span class=\"_ _13\"/>\u00e9es \u00e0<span class=\"_ _13\"/> ce ni<span class=\"_ _13\"/>ve<span class=\"lscf ws110\">au par le Groupe.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022, tous les goo<span class=\"_ _1\"/>dwill g\u00e9n\u00e9r\u00e9s par les acqui<span class=\"_ _1\"/>sitions d\u2019entreprises \u00e9t<span class=\"_ _1\"/>aient reli\u00e9s \u00e0 un se<span class=\"_ _1\"/>ul segment op\u00e9rationn<span class=\"lsd1 ws114\">el \u00e0 l'except<span class=\"_ _1\"/>ion du </span>goodwill allou\u00e9 \u00e0 BICS<span class=\"_ _1\"/> et TeleSign. Le go<span class=\"_ _1\"/>odwill pr\u00e9c\u00e9demment at<span class=\"_ _1\"/>tribu\u00e9 \u00e0 BICS, lor<span class=\"_ _1\"/>s de la pris<span class=\"lsd3 ws118\">e de <span class=\"_ _1\"/>contr\u00f4<span class=\"_ _1\"/>le de TeleS<span class=\"_ _1\"/>ign, a \u00e9<span class=\"_ _1\"/>t\u00e9 r\u00e9af<span class=\"_ _1\"/>fect\u00e9 \u00e0 <span class=\"_ _1\"/>BICS et \u00e0 </span>TeleSign au prorata de<span class=\"_ _1\"/>s synergies attendues du <span class=\"_ _1\"/>regroupement d'ent<span class=\"_ _1\"/>reprises pour chacune d<span class=\"_ _1\"/>es deux soci\u00e9t\u00e9s pr<span class=\"_ _1\"/>ises individuellem<span class=\"lsd2 ws117\">ent. C<span class=\"_ _1\"/>es synergie<span class=\"_ _1\"/>s </span>ont \u00e9t\u00e9 i<span class=\"_ _1\"/>dentifi\u00e9<span class=\"_ _1\"/>es \u00e0 la d<span class=\"_ _1\"/>ate de<span class=\"_ _1\"/> la prise d<span class=\"_ _7\"/>e contr\u00f4le de <span class=\"_ _1\"/><span class=\"lscf ws110\">TeleSign par la <span class=\"_ _1\"/>BICS.<span class=\"ls1 ws0\"> </span></span>La valeur comptable du goo<span class=\"_ _1\"/>dwill est allou\u00e9e aux diff\u00e9rents segments o<span class=\"_ _1\"/>p\u00e9rationnels de la mani\u00e8re suivante<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _183\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _1b\"> </span></span>20<span class=\"_ _13\"/>22<span class=\"ls1 ws0\"> </span></span>Domestic <span class=\"_ _16e\"> </span><span class=\"lsff ws148\">2.188</span> <span class=\"_ _57\"> </span><span class=\"lsff ws148\">2.188<span class=\"_ _13\"/></span> Services de Carrier Inte<span class=\"_ _13\"/>rnational<span class=\"ws0\"> <span class=\"_ _184\"> </span><span class=\"lsfc ws14a\">298</span> <span class=\"_ _c5\"> </span><span class=\"lsfc ws14a\">299</span> </span>TeleSign<span class=\"ls1 ws0\"> <span class=\"_ _185\"> </span><span class=\"lsff ws148\">102<span class=\"_ _13\"/></span> <span class=\"_ _c5\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.588<span class=\"ls1 ws0\"> </span>2.595<span class=\"ls1 ws0\"> </span>R\u00e9sulta<span class=\"_ _13\"/>ts du tes<span class=\"_ _13\"/>t <span class=\"ls1 ws0\">de <span class=\"ls105 wsa2\">d\u00e9p<span class=\"_ _13\"/>r\u00e9c<span class=\"_ _13\"/>iation<span class=\"_ _13\"/> du Good<span class=\"_ _13\"/>wil<span class=\"_ _13\"/>l</span> </span>Comment<span class=\"_ _13\"/>aires g\u00e9n\u00e9ra<span class=\"_ _13\"/>ux<span class=\"ls1 ws0\"> </span>L'\u00e9valuation des diff\u00e9<span class=\"_ _1\"/>rents segments est r\u00e9ali<span class=\"_ _1\"/>s\u00e9e essentiellement su<span class=\"_ _1\"/>r la base d'une m\u00e9tho<span class=\"_ _1\"/>de d'actualisation des flux <span class=\"_ _1\"/>de tr\u00e9so<span class=\"ws113\">rerie disponibles </span>(approche par les r<span class=\"_ _1\"/>\u00e9sultats). Les flux de <span class=\"_ _1\"/>tr\u00e9sorerie consid\u00e9r\u00e9s sont c<span class=\"_ _1\"/>eux du plan quinq<span class=\"_ _1\"/>uennal (2023 <span class=\"ls1 ws0\">- <span class=\"lsce ws116\">2027<span class=\"_ _1\"/>)<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">des flux d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie (FCF<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\">)<span class=\"ff4d\"> <span class=\"lsd3 ws121\">pr\u00e9sent<span class=\"_ _1\"/>\u00e9 </span></span></span></span></span></span></span>par la direction au cons<span class=\"_ _1\"/>eil d'administration <span class=\"_ _1\"/>du groupe de janv<span class=\"_ _1\"/>ier 2023. Les ann\u00e9es ult<span class=\"_ _1\"/>\u00e9rieures ont \u00e9t\u00e9 ex<span class=\"_ _1\"/>trapol\u00e9es sur la bas<span class=\"lsd3 ws118\">e d<span class=\"lsd4 ws94\">e taux de cr<span class=\"_ _13\"/>oiss<span class=\"_ _13\"/>an<span class=\"_ _13\"/>ce </span></span>propres \u00e0 chaque <span class=\"_ _1\"/>segment.<span class=\"ls1 ws0\"> </span>Le Groupe revoit chaqu<span class=\"_ _1\"/>e ann\u00e9e le taux d<span class=\"_ _1\"/>e croissance et l<span class=\"_ _1\"/>es co\u00fbts moyens pond\u00e9r<span class=\"_ _1\"/>\u00e9s du capital \u00e0 la lum<span class=\"_ _1\"/>i\u00e8re de l'\u00e9conomie du<span class=\"_ _1\"/> mar<span class=\"lsd4 ws128\">ch\u00e9.<span class=\"ls1 ws0\"> </span></span>Les flux de tr\u00e9sorer<span class=\"_ _1\"/>ie disponibles pris en co<span class=\"_ _1\"/>mpte pour le calcul de<span class=\"_ _1\"/> la valeur d'utilit\u00e9 sont<span class=\"_ _1\"/> estim\u00e9s pour le<span class=\"_ _1\"/>s actifs concern\u00e9s dans l<span class=\"_ _1\"/>eur \u00e9tat actuel et excluen<span class=\"_ _1\"/>t les ent<span class=\"_ _1\"/>r\u00e9es et <span class=\"_ _1\"/>sorties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie qui<span class=\"_ _1\"/> devraien<span class=\"_ _1\"/>t r\u00e9sult<span class=\"_ _1\"/>er de to<span class=\"_ _1\"/>ute rest<span class=\"_ _1\"/>ructuration<span class=\"_ _1\"/> futur<span class=\"_ _1\"/>e \u00e0 laqu<span class=\"_ _1\"/>elle le G<span class=\"_ _1\"/>roupe n<span class=\"_ _1\"/>'est pa<span class=\"_ _1\"/>s encore en<span class=\"_ _7\"/>gag\u00e9 et de l'am\u00e9lioration ou de l'ac<span class=\"_ _1\"/>croissement de la performa<span class=\"_ _1\"/>nce des actifs.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La fiabili<span class=\"_ _1\"/>t\u00e9 du <span class=\"_ _1\"/>test de d<span class=\"_ _1\"/>\u00e9pr\u00e9cia<span class=\"_ _1\"/>tion d\u00e9pend<span class=\"_ _1\"/> \u00e9gal<span class=\"_ _1\"/>ement de l<span class=\"_ _1\"/>a pr\u00e9cis<span class=\"_ _1\"/>ion des <span class=\"_ _1\"/>exercice<span class=\"_ _1\"/>s budg\u00e9ta<span class=\"_ _7\"/>i<span class=\"_ _13\"/>res su<span class=\"_ _1\"/>r lesq<span class=\"_ _1\"/>uels il rep<span class=\"_ _1\"/>ose. Le p<span class=\"_ _1\"/>l<span class=\"lscf ws110\">an quinquennal<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws118\">du</span> <span class=\"lsd1 ws119\">FCF du </span></span></span>Groupe refl\u00e8te le po<span class=\"_ _1\"/>int de vue du <span class=\"_ _1\"/>management quant au <span class=\"_ _1\"/>sc\u00e9nario ayant le plus<span class=\"_ _1\"/> de chance de se p<span class=\"_ _1\"/>roduire, selon sa compr<span class=\"_ _1\"/>\u00e9hension de l'\u00e9volution de<span class=\"_ _1\"/> l'activi<span class=\"_ _1\"/>t\u00e9 et de la<span class=\"_ _1\"/> strat\u00e9g<span class=\"_ _7\"/>i<span class=\"_ _13\"/>e \u00e0 lo<span class=\"_ _1\"/>ng terme <span class=\"_ _1\"/>de l'en<span class=\"_ _1\"/>trepris<span class=\"_ _1\"/>e. <span class=\"ls1 ws0\"> </span>Le plan quinquennal d<span class=\"_ _1\"/>u FCF suppose qu<span class=\"_ _1\"/>e l'impact de Covid est<span class=\"_ _1\"/> nul ou presque. <span class=\"_ _1\"/>Il prend en consid\u00e9ratio<span class=\"_ _1\"/>n les effets de l'in<span class=\"ws113\">flation, qui r\u00e9sulte de la </span>guerre en Ukraine <span class=\"_ _1\"/>et du risque sur <span class=\"_ _1\"/>l'approvisionnement en <span class=\"_ _1\"/>\u00e9nergie, et le risque d'un qua<span class=\"_ _1\"/>tri\u00e8me entrant.<span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e estim<span class=\"_ _1\"/>e <span class=\"lscf ws110\">pour chaque se<span class=\"_ _1\"/>gment un co\u00fbt moyen pond\u00e9<span class=\"_ _1\"/>r\u00e9 du capital ap<span class=\"_ _1\"/>r\u00e8s imp\u00f4t. Il prend en <span class=\"_ _1\"/>consid\u00e9ration :<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd2 ws117\">Les sp\u00e9cific<span class=\"_ _1\"/>it<span class=\"lsd3 ws118\">\u00e9s d<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s d<span class=\"lscf ws110\">u se<span class=\"_ _1\"/>gment consid\u00e9r\u00e9. Ces ac<span class=\"_ _1\"/>tivit\u00e9s sont jug\u00e9es <span class=\"lscc ws11b\">suffisamme<span class=\"_ _13\"/>nt diff\u00e9re<span class=\"_ _13\"/>ntes </span>d\u2019un segment \u00e0 l\u2019aut<span class=\"_ _1\"/>re que </span></span></span></span>pour justifier des calc<span class=\"_ _1\"/>uls s\u00e9par\u00e9s<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Le poids relatif des com<span class=\"_ _1\"/>posantes de la <span class=\"_ _1\"/>structure du <span class=\"lsd3 ws118\">segm<span class=\"_ _1\"/>ent cons<span class=\"_ _1\"/>id\u00e9r\u00e9<span class=\"lscf ws110\">, y comp<span class=\"_ _1\"/>ris une prime de ri<span class=\"_ _1\"/>sque sp\u00e9cifique \u00e0 ses ri<span class=\"_ _1\"/>sques </span></span></span></span>inh\u00e9rents<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Autres risques, tels que l<span class=\"_ _1\"/>e risque pays, le<span class=\"_ _1\"/> risque du march\u00e9 et<span class=\"_ _1\"/> industriel, le risque de <span class=\"_ _1\"/>cr\u00e9dit et le risque li<span class=\"_ _1\"/>\u00e9 \u00e0 la taille <span class=\"lsd3 ws118\">de l\u2019<span class=\"_ _1\"/>entrepr<span class=\"_ _1\"/>ise.<span class=\"ls1 ws0\"> </span></span></span></span>Ces derniers risques <span class=\"_ _1\"/>sont int\u00e9gr\u00e9s dans le co\u00fbt<span class=\"_ _1\"/> moyen pond\u00e9r\u00e9 du ca<span class=\"_ _1\"/>pital via une s\u00e9lection <span class=\"_ _1\"/>prudente des taux<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats sans <span class=\"lsd9 ws11e\">r<span class=\"_ _1\"/>isques, </span>du<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">bet<span class=\"_ _13\"/>a<span class=\"lsd1 ws11a\">, </span><span class=\"ws94\">de l<span class=\"_ _13\"/>a</span></span> </span><span class=\"lsd3\">prime d<span class=\"_ _1\"/>e risque d<span class=\"_ _1\"/>e march<span class=\"_ _1\"/>\u00e9 et <span class=\"lscf\">du<span class=\"ls1 ws0\"> </span><span class=\"ws110\">spread de<span class=\"_ _1\"/> cr\u00e9dit pour le se<span class=\"_ _1\"/>gment, consid\u00e9r\u00e9 pour l<span class=\"_ _1\"/>es fins de l\u2019exercice co<span class=\"_ _1\"/>m<span class=\"lsd3 ws118\">me un<span class=\"_ _1\"/>e </span></span></span></span>entit\u00e9 s\u00e9pa<span class=\"_ _1\"/>r\u00e9e.<span class=\"ls1 ws0\"> </span>TeleSign <span class=\"ls1 ws0\"> </span>Le montant recouvrabl<span class=\"_ _1\"/>e de Telesign a \u00e9<span class=\"_ _1\"/>t\u00e9 estim\u00e9 sur base d<span class=\"_ _1\"/>e sa <span class=\"lsdd ws11b\">juste<span class=\"_ _13\"/> <span class=\"lsd1 ws11a\">valeur<span class=\"ls1 ws0\"> <span class=\"lsd2\">diminu<span class=\"_ _1\"/>\u00e9e de<span class=\"_ _1\"/>s co\u00fbts d<span class=\"_ _1\"/>e sor<span class=\"_ _1\"/>tie.<span class=\"ls1\">  </span></span></span></span></span>L\u2019exercic<span class=\"_ _1\"/>e d\u2019\u00e9val<span class=\"_ _1\"/>uation s\u2019<span class=\"_ _1\"/>est ba<span class=\"_ _1\"/>s\u00e9 sur le<span class=\"_ _1\"/>s m\u00e9thod<span class=\"_ _1\"/>es d\u2019\u00e9va<span class=\"_ _1\"/>luation u<span class=\"_ _7\"/>t<span class=\"_ _13\"/>ilis<span class=\"_ _1\"/>\u00e9es commun<span class=\"_ _1\"/>\u00e9ment <span class=\"_ _1\"/>telles qu<span class=\"_ _1\"/>e les ca<span class=\"_ _1\"/>sh flows <span class=\"_ _1\"/>actualis<span class=\"_ _1\"/>\u00e9s, <span class=\"lscf ws110\">multiples de<span class=\"_ _1\"/> fonds </span>propre dans les C<span class=\"_ _1\"/>PaaS et l\u2019espace <span class=\"_ _1\"/>d\u2019identification <span class=\"ws118\">digital </span>(y compris la<span class=\"_ _1\"/> valeur d\u2019entreprise et/ou b<span class=\"_ _1\"/>\u00e9n\u00e9fice brut<span class=\"lsd7\">).<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">Elle </span></span></span><span class=\"ws113\">a \u00e9t\u00e9<span class=\"ls1 ws0\"> </span></span>revue et valid<span class=\"_ _1\"/>\u00e9e par un consultan<span class=\"_ _1\"/>t exte<span class=\"_ _1\"/>rne exp\u00e9ri<span class=\"_ _1\"/>ment\u00e9.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>L\u2019\u00e9valuation de TeleSig<span class=\"_ _1\"/>n est \u00e9galement bas\u00e9e <span class=\"_ _1\"/>sur les hypoth\u00e8ses sui<span class=\"_ _1\"/>vantes<span class=\"ff51 ls1 ws0\"> </span>: un taux de croissanc<span class=\"_ _1\"/>e de la valeur t<span class=\"_ _1\"/>erminale de 2,0% et un<span class=\"_ _1\"/> co\u00fbt moyen pond\u00e9r\u00e9 du <span class=\"_ _1\"/>capital apr\u00e8s imp\u00f4t de 1<span class=\"_ _1\"/>0%.<span class=\"ls1 ws0\"> </span>U<span class=\"lscf ws110\">ne analyse de <span class=\"_ _1\"/>sensibilit\u00e9 effectu\u00e9e sur le <span class=\"_ _1\"/>co\u00fbt moyen pond<span class=\"_ _1\"/>\u00e9r\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeu<span class=\"_ _1\"/>r te<span class=\"lsd1 ws114\">rminale, chacun </span></span>consid\u00e9r\u00e9<span class=\"_ _1\"/> s\u00e9par\u00e9m<span class=\"_ _1\"/>ent, n'a<span class=\"_ _1\"/> pas r\u00e9v<span class=\"_ _1\"/>\u00e9l\u00e9 de r<span class=\"_ _1\"/>isque de d<span class=\"_ _7\"/>\u00e9pr\u00e9ciation v<span class=\"_ _1\"/>u l'exc\u00e8s<span class=\"_ _1\"/> significa<span class=\"_ _1\"/>tif de l<span class=\"_ _1\"/>a valeur<span class=\"_ _1\"/> recouv<span class=\"_ _1\"/>rable de <span class=\"_ _1\"/><span class=\"lscf ws110\">TeleSign par rappo<span class=\"_ _1\"/>rt \u00e0 sa valeur </span>comptable.<span class=\"ls1 ws0\"> </span>BICS<span class=\"ls1 ws0\"> </span>Le montant recouvrabl<span class=\"_ _1\"/>e de BICS a \u00e9t\u00e9 estim\u00e9 <span class=\"_ _1\"/>sur base de sa val<span class=\"_ _1\"/>eur d\u2019utilit\u00e9. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La valorisation de BICS p<span class=\"_ _1\"/>rend pour hypoth\u00e8se <span class=\"_ _1\"/>un taux de croissanc<span class=\"_ _1\"/>e de 0%, inchang\u00e9 pa<span class=\"_ _1\"/>r rapport \u00e0 2021,<span class=\"_ _1\"/> pour les ann\u00e9es au<span class=\"ls1 ws0\">-</span>del\u00e0 d<span class=\"_ _1\"/>u<span class=\"ls1 ws0\"> <span class=\"lsd1 ws11a\">plan </span></span>quinquennal du<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsce ws10f\">FCF (2023 <span class=\"ls1 ws0\">- </span><span class=\"ws116\">2027<span class=\"_ _1\"/>).<span class=\"ls1 ws0\"> </span></span></span>Les variables cl\u00e9 employ<span class=\"_ _1\"/>\u00e9es dans la d\u00e9t<span class=\"_ _1\"/>ermination de la valeur<span class=\"_ _1\"/> d\u2019utilit\u00e9 de BICS \u00e9taien<span class=\"_ _1\"/>t<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La marge directe</span><span class=\"ff4d\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd3 ws118\">Les d\u00e9pen<span class=\"_ _1\"/>ses en cap<span class=\"_ _7\"/>i<span class=\"_ _13\"/>tal<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Le taux de croissance \u00e0 lo<span class=\"_ _1\"/>ng terme<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws11a\">Le <span class=\"lscf ws110\">co\u00fbt moyen pond\u00e9r\u00e9 du c<span class=\"_ _1\"/>apital apr\u00e8s<span class=\"ls1 ws0\"> </span><span class=\"ws118\">imp\u00f4ts<span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span></span></span></span></span>La<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">marge directe de BICS<span class=\"_ _1\"/> est tr\u00e8s sensible, po<span class=\"_ _1\"/>ur l'activit\u00e9 voix et mes<span class=\"_ _1\"/>sagerie, aux volumes de <span class=\"_ _1\"/>transactions, aux prix de<span class=\"_ _1\"/> terminaison du r\u00e9<span class=\"_ _1\"/>seau mobile </span></span>ainsi qu\u2019aux prix du <span class=\"_ _1\"/>march\u00e9 pour la termina<span class=\"_ _1\"/>ison du trafic par pay<span class=\"_ _1\"/>s, et pour les produi<span class=\"_ _1\"/>ts de mobilit\u00e9 et de <span class=\"_ _1\"/>capacit\u00e9, la sensibilit\u00e9 se<span class=\"_ _1\"/> trouve essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> au niveau<span class=\"_ _1\"/> de la ta<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ificatio<span class=\"_ _1\"/>n.<span class=\"ls1 ws0\"> </span>Le taux calcul\u00e9 du co\u00fb<span class=\"_ _1\"/>t moyen po<span class=\"_ _1\"/>nd\u00e9r\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4ts pour BICS \u00e9ta<span class=\"_ _1\"/>it de 9,70% en 2022<span class=\"_ _1\"/> et 7,73% en 2021<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span><span class=\"ws113\">Le taux du co\u00fbt moyen </span>pond\u00e9r\u00e9 du capital avan<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"lsd2\">imp\u00f4ts<span class=\"_ _1\"/> \u00e9tait <span class=\"ls1\">d<span class=\"lsce ws10f\">e 12,<span class=\"ls113 ws169\">36</span>% en 2022 et de 8,91<span class=\"_ _1\"/>% en 2021.<span class=\"ls1 ws0\"> </span></span></span></span></span>Une analyse de <span class=\"_ _1\"/>sensibilit\u00e9 effectu\u00e9e sur le <span class=\"_ _1\"/>co\u00fbt moyen pond\u00e9r<span class=\"_ _1\"/>\u00e9 du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeu<span class=\"_ _1\"/>r t<span class=\"lsd1 ws114\">erminale, chacun </span>consid\u00e9r\u00e9<span class=\"_ _1\"/> s\u00e9par<span class=\"lscf ws110\">\u00e9me<span class=\"_ _1\"/>nt, n'a pas r\u00e9v\u00e9l\u00e9 d<span class=\"_ _1\"/>e risque de d\u00e9pr\u00e9ciation v<span class=\"_ _1\"/>u l'exc\u00e8s significatif de la val<span class=\"_ _1\"/>eur recouvrable <span class=\"_ _1\"/>de BICS par rapport \u00e0<span class=\"_ _1\"/> sa val<span class=\"lsd4 ws128\">eur </span></span>comptable.<span class=\"ls1 ws0\"> </span>Domest<span class=\"_ _1\"/>ic<span class=\"ls1 ws0\"> </span>Les deux<span class=\"_ _1\"/> mod\u00e8le<span class=\"_ _1\"/>s d'\u00e9valu<span class=\"_ _1\"/>ation (va<span class=\"_ _1\"/>leur d\u2019u<span class=\"_ _1\"/>tilit\u00e9 e<span class=\"_ _1\"/>t juste v<span class=\"_ _1\"/>aleur di<span class=\"_ _1\"/>minu\u00e9e d<span class=\"_ _1\"/>es co\u00fbt<span class=\"_ _1\"/>s de sorti<span class=\"_ _1\"/>e) ont <span class=\"_ _1\"/>\u00e9t\u00e9 con<span class=\"_ _1\"/>si<span class=\"lscf ws110\">d\u00e9r\u00e9s pour la d\u00e9term<span class=\"_ _1\"/>ination de la valeur </span>recouvrable du segm<span class=\"_ _1\"/>ent domestique. Le mod<span class=\"_ _1\"/>\u00e8le de la juste valeur <span class=\"_ _1\"/>a \u00e9t\u00e9 construit sur la ba<span class=\"_ _1\"/>se de l'actualisation de<span class=\"_ _1\"/>s flux de tr<span class=\"lsd3 ws118\">\u00e9sor<span class=\"_ _1\"/>erie dispo<span class=\"_ _7\"/>nibles.<span class=\"ls1 ws0\"> </span></span>Les flux de tr\u00e9sorerie pris en comp<span class=\"_ _1\"/>te sont ceux du plan quinquennal <span class=\"lsce ws116\">(<span class=\"_ _1\"/>2023 <span class=\"ls1 ws0\">- <span class=\"lsd1 ws114\">2027) des flux de tr\u00e9sorerie libres (FCF) p<span class=\"_ _1\"/>r\u00e9sent\u00e9 par la direction au </span></span></span>conseil d'administration d<span class=\"_ _1\"/>u Groupe de janvier 2023<span class=\"_ _1\"/>. Toutefois, pour mieux <span class=\"_ _1\"/>saisir les effets posi<span class=\"_ _1\"/>tifs \u00e0 long terme at<span class=\"_ _1\"/>tendus du<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">proje<span class=\"_ _1\"/>t de d\u00e9p<span class=\"_ _1\"/>loiemen<span class=\"_ _1\"/>t </span></span>de la fibre en cour<span class=\"_ _1\"/>s, la dire<span class=\"lsd3 ws118\">ction a<span class=\"_ _7\"/> consid\u00e9r\u00e9 un<span class=\"_ _1\"/>e p\u00e9rio<span class=\"_ _1\"/>de de 1<span class=\"_ _1\"/>5 ans po<span class=\"_ _1\"/>ur les flux<span class=\"_ _1\"/> de tr\u00e9<span class=\"_ _1\"/>sorerie li<span class=\"_ _1\"/>bres l<span class=\"_ _1\"/>i\u00e9s \u00e0 la f<span class=\"_ _1\"/>ibre. C<span class=\"_ _1\"/>es cash<span class=\"ls1 ws0\">-<span class=\"lsda ws122\">flows libres sont le </span></span></span>r\u00e9sultat<span class=\"_ _1\"/> direct d<span class=\"_ _1\"/>es plans<span class=\"_ _1\"/> d'aff<span class=\"_ _1\"/>aires \u00e0 lo<span class=\"_ _1\"/>ng terme n<span class=\"_ _1\"/>\u00e9goci\u00e9<span class=\"_ _1\"/>s avec l<span class=\"_ _1\"/>es cop<span class=\"_ _1\"/>ropri\u00e9tair<span class=\"_ _1\"/>es des en<span class=\"_ _1\"/>tit\u00e9s cr<span class=\"_ _1\"/>\u00e9\u00e9es sp<span class=\"_ _1\"/>\u00e9cifiquem<span class=\"_ _1\"/>ent pou<span class=\"_ _1\"/>r acc\u00e9l<span class=\"_ _1\"/>\u00e9rer le d<span class=\"_ _1\"/>\u00e9ploiemen<span class=\"_ _7\"/>t de la fib<span class=\"_ _1\"/>re (voir <span class=\"_ _1\"/>note 8.3)<span class=\"_ _1\"/> et du b<span class=\"_ _1\"/>usiness<span class=\"_ _1\"/> case in<span class=\"_ _1\"/>terne de<span class=\"_ _1\"/> Proxim<span class=\"_ _1\"/>us.<span class=\"ls1 ws0\"> </span>Les projections de f<span class=\"_ _1\"/>lux de tr\u00e9sorerie disponible<span class=\"_ _1\"/>s d\u00e9pendent fortemen<span class=\"_ _1\"/>t des param\u00e8tres cl\u00e9s <span class=\"_ _1\"/>suivants :<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws114\">La vitesse de d\u00e9ploiement de la fib<span class=\"_ _1\"/>re<span class=\"ls1 ws0\">  </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La vitesse de migration <span class=\"_ _1\"/>des <span class=\"lsd3 ws118\">client<span class=\"_ _1\"/>s vers le <span class=\"_ _1\"/>r\u00e9seau en<span class=\"_ _7\"/> fibre optique<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">La capacit\u00e9 du Groupe <span class=\"_ _1\"/>\u00e0 mon\u00e9tiser les inves<span class=\"_ _1\"/>tissements dans la fibre <span class=\"_ _1\"/>(capacit\u00e9 \u00e0 augmenter<span class=\"_ _1\"/> le revenu moyen pa<span class=\"_ _1\"/>r client, \u00e0 regag<span class=\"lsd4 ws128\">ner </span></span></span>des parts de march<span class=\"_ _1\"/>\u00e9 et \u00e0 attirer d'a<span class=\"_ _1\"/>utres OLO<span class=\"ls1 ws0\">s (a<span class=\"lsd5 ws94\">utre<span class=\"_ _13\"/></span>s <span class=\"lsd5 ws94\">o<span class=\"_ _13\"/>p\u00e9r<span class=\"_ _13\"/>at<span class=\"_ _13\"/>eur<span class=\"_ _13\"/></span>s <span class=\"lsd3 ws118\">sous li<span class=\"_ _1\"/>cence)<span class=\"ls1 ws0\"> </span>com<span class=\"_ _1\"/>me c<span class=\"lse6 ws114\">lie<span class=\"_ _13\"/>nts<span class=\"_ _13\"/> e<span class=\"_ _13\"/>n <span class=\"_ _13\"/>gro<span class=\"_ _13\"/>s)<span class=\"ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">L<span class=\"lscf ws110\">a taille et l'importance<span class=\"_ _1\"/> des r\u00e9seaux compa<span class=\"_ _1\"/>rables en<span class=\"ls1 ws0\"> <span class=\"lse7 ws131\">fibre<span class=\"_ _13\"/> </span> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Les co\u00fbts de construction<span class=\"_ _1\"/> du d\u00e9ploiement de l<span class=\"_ _1\"/>a fibre, y compris l'imp<span class=\"_ _1\"/>act de l'inflation et<span class=\"ls1 ws0\"> </span><span class=\"ws118\">du<span class=\"ls1 ws0\"> </span></span>nive<span class=\"_ _1\"/>au des taux d'int\u00e9r<span class=\"_ _1\"/>\u00eat.<span class=\"ls1 ws0\"> </span></span></span>Le mod\u00e8le d'\u00e9valuation<span class=\"_ _1\"/> suppose les taux de c<span class=\"_ _1\"/>roissance suiva<span class=\"lsd2 ws0\">nts<span class=\"_ _1\"/> pour l<span class=\"_ _1\"/>\u2019EBITDA<span class=\"_ _1\"/> (Earn<span class=\"_ _1\"/>ings Bef<span class=\"_ _1\"/>ore In<span class=\"_ _1\"/>terests,<span class=\"_ _1\"/> Taxes,<span class=\"_ _1\"/> Depre<span class=\"_ _1\"/>ciation<span class=\"_ _1\"/> and Am<span class=\"_ _1\"/>ortiza<span class=\"_ _1\"/>tion) du<span class=\"_ _1\"/> </span>segment : <span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsce ws10f\">Pour les ann\u00e9es 2023 </span><span class=\"ff4d\">\u00e0 <span class=\"lscf ws110\">2027, un taux de <span class=\"_ _1\"/>croissance annuel <span class=\"ws118\">mo<span class=\"_ _1\"/>yen <span class=\"lsce ws12e\">de 0,24 %.<span class=\"ls1 ws0\"> </span></span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Pour les an<span class=\"lsd1 ws11a\">n\u00e9<span class=\"lsce ws10f\">es 2028 </span></span></span><span class=\"ff4d\">\u00e0 <span class=\"lsce ws10f\">2037, po<span class=\"_ _1\"/>ur les activit<span class=\"ls1 ws0\">\u00e9<span class=\"lse6 ws152\">s<span class=\"_ _13\"/> li</span>\u00e9<span class=\"lsd4 ws128\">es<span class=\"_ _13\"/> </span>\u00e0 <span class=\"lsd1 ws114\">la fibre, un taux de croissance annuel<span class=\"_ _1\"/> <span class=\"lscf ws118\">moyen<span class=\"ls1 ws0\"> <span class=\"lsd8 ws112\">de 1,96 %.</span> </span></span></span></span></span></span></span>La valeur terminale (<span class=\"_ _1\"/>calcul\u00e9e pour les ann\u00e9<span class=\"_ _1\"/>es post\u00e9rieures \u00e0 2027 p<span class=\"_ _1\"/>our les activit\u00e9s non l<span class=\"_ _1\"/>i\u00e9es \u00e0 la fibre et po<span class=\"_ _1\"/>st\u00e9rieures \u00e0 2<span class=\"lsd2 ws0\">037 p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s activit<span class=\"_ _1\"/>\u00e9s li\u00e9<span class=\"_ _1\"/>es </span>\u00e0 la fibre) \u00e9tait ba<span class=\"_ _1\"/>s\u00e9e sur un taux d<span class=\"_ _1\"/>e croissance des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie disponibles de 0,<span class=\"_ _1\"/>43 %, inchang\u00e9 p<span class=\"_ _1\"/>ar rapport \u00e0 2021. La<span class=\"_ _1\"/> combinaison de toutes ces hypoth\u00e8ses a do<span class=\"_ _1\"/>nn\u00e9 lieu \u00e0 un t<span class=\"_ _1\"/>aux de croissance implici<span class=\"_ _1\"/>te des flux de tr\u00e9sorerie d<span class=\"_ _1\"/>isponibles pour les ann\u00e9<span class=\"_ _1\"/>es au<span class=\"ls1 ws0\">-</span>del\u00e0 du plan qu<span class=\"_ _1\"/>inquennal du FCF pou<span class=\"lsd1\">r le segment (pour les activit\u00e9s li\u00e9es \u00e0<span class=\"_ _1\"/> la fibre et non li\u00e9es \u00e0 la f<span class=\"_ _1\"/>ibre) de 2,11 %.<span class=\"ls1 ws0\"> </span></span>Les hypoth\u00e8ses <span class=\"lsd5 ws94\">pri<span class=\"_ _13\"/>ses<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">concernant ces param\u00e8t<span class=\"_ _1\"/>res sont bas\u00e9es su<span class=\"_ _1\"/>r l'exp\u00e9rience de Proximus, la<span class=\"_ _1\"/> courbe d'apprentissag<span class=\"_ _1\"/>e et les information<span class=\"_ _1\"/>s </span></span></span>disponibles sur le ma<span class=\"_ _1\"/>rch\u00e9 (taux d'<span class=\"lsd2 ws117\">in<span class=\"_ _1\"/>t\u00e9r\u00eat, infl<span class=\"_ _1\"/>ation et <span class=\"lscf ws118\">benchma<span class=\"_ _1\"/>rk<span class=\"ls1 ws0\"> <span class=\"lsd3 ws121\">europ\u00e9en<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd4 ws94\">sur<span class=\"_ _13\"/> les<span class=\"_ _13\"/> r\u00e9se<span class=\"_ _13\"/>aux \"F<span class=\"_ _13\"/>ib<span class=\"_ _13\"/>er</span>-<span class=\"lsdf ws12e\">To</span>-<span class=\"lsd1 ws11a\">The</span>-<span class=\"lsd1 ws114\">Home\"). Par cons<span class=\"_ _1\"/>\u00e9quent, l'\u00e9valuation de </span></span></span></span></span></span>la juste valeur du s<span class=\"_ _1\"/>egment <span class=\"ls1 ws0\">D</span>omes<span class=\"_ _1\"/>tique est class\u00e9e au niveau<span class=\"_ _1\"/> 3.<span class=\"ls1 ws0\"> </span>Sur la base des i<span class=\"_ _1\"/>nformations dont elle di<span class=\"_ _1\"/>spose, le management <span class=\"lsd1 ws114\">e<span class=\"_ _1\"/>st convaincu que s<span class=\"lsd5 ws129\">es pr<span class=\"_ _13\"/>oje<span class=\"_ _13\"/>c<span class=\"_ _13\"/>tio<span class=\"_ _13\"/>ns<span class=\"_ _13\"/> au<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">del\u00e0 du plan quinquennal son<span class=\"_ _1\"/>t fiables car elle<span class=\"_ _1\"/>s </span></span></span></span>reposent sur des hy<span class=\"_ _1\"/>poth\u00e8ses r\u00e9alistes et r\u00e9al<span class=\"_ _1\"/>isables. L'\u00e9volution de c<span class=\"_ _1\"/>es param\u00e8tres sera suivie<span class=\"_ _1\"/> de pr\u00e8s. Cependan<span class=\"_ _1\"/>t, dans le c<span class=\"lsd1 ws114\">ontexte actu<span class=\"_ _1\"/>el de </span>volatilit\u00e9 du march\u00e9<span class=\"lse6 ws152\">, l<span class=\"lscf ws110\">a direction comprend que<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lscf ws110\">des \u00e9carts pourraient <span class=\"_ _1\"/>se produire malgr\u00e9 les m<span class=\"_ _1\"/>esures qui seront prises <span class=\"_ _1\"/>pour y rem\u00e9dier. Chaque </span></span></span></span>param\u00e8tre pris isol\u00e9m<span class=\"_ _1\"/>ent n'est pas susceptible de<span class=\"_ _1\"/> conduire \u00e0 une d<span class=\"_ _1\"/>\u00e9pr\u00e9ciation du goodwill<span class=\"_ _1\"/> affect\u00e9 au segment dom<span class=\"_ _1\"/>estique. Une <span class=\"lsda ws114\">combinaison </span>d\u00e9favorable de plusieur<span class=\"ws110\">s param\u00e8tres pour<span class=\"_ _1\"/>rait avoir un impact pl<span class=\"_ _1\"/>us important.<span class=\"ls1 ws0\"> </span></span>Afin de tenir compte<span class=\"_ _1\"/> de ces risques, et en<span class=\"_ _1\"/> pr\u00e9vision d'une nouvell<span class=\"_ _1\"/>e hausse des taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat, une prime de<span class=\"_ _1\"/> risque suppl\u00e9ment<span class=\"lsd4 ws94\">aire de 0<span class=\"_ _13\"/>,5 %<span class=\"_ _13\"/> a \u00e9t\u00e9<span class=\"_ _13\"/> </span>incluse dans le co\u00fbt<span class=\"_ _1\"/> des fonds propres. <span class=\"_ _1\"/>De m\u00eame des taux <span class=\"_ _1\"/>sans risque et un Be<span class=\"_ _1\"/>ta prospectifs ont \u00e9t\u00e9 c<span class=\"_ _1\"/>onsid\u00e9r\u00e9s dans le calcul du <span class=\"_ _1\"/>co\u00fbt mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 du capital ap<span class=\"_ _1\"/>r\u00e8s imp\u00f4t. Ces mod<span class=\"_ _1\"/>ifications ont \u00e9t\u00e9 pr<span class=\"_ _1\"/>ises pour refl\u00e9ter les condi<span class=\"_ _1\"/>tions exceptionnelles actu<span class=\"_ _1\"/>elles du ma<span class=\"lsd4 ws94\">rch\u00e9 ma<span class=\"_ _13\"/>is n<span class=\"_ _13\"/>e </span>constituent pas un chang<span class=\"_ _1\"/>ement permanent de la<span class=\"_ _1\"/> m\u00e9thodologie de <span class=\"_ _1\"/>calcul en soi. Par con<span class=\"_ _1\"/>s\u00e9quent, le co\u00fbt moyen<span class=\"_ _1\"/> pond\u00e9r\u00e9 du capit<span class=\"_ _1\"/>al apr\u00e8s imp\u00f4t calcul\u00e9 pour Dome<span class=\"_ _1\"/>stic est pass\u00e9 de 3,6<span class=\"_ _1\"/>5 % en 2021 \u00e0 5,<span class=\"_ _1\"/>63 % en 20<span class=\"_ _1\"/>22. Le co\u00fbt moyen pond<span class=\"_ _1\"/>\u00e9r\u00e9 du capital avant <span class=\"_ _1\"/>imp\u00f4t \u00e9tait de 6,8<span class=\"lsce ws12e\">6 % en 2022 et </span>de 5,16 % e<span class=\"_ _13\"/>n <span class=\"lsce ws116\">2021.<span class=\"ls1 ws0\"> </span></span>A c\u00f4t\u00e9 de ces con<span class=\"_ _1\"/>sid\u00e9ration<span class=\"_ _1\"/>s sp\u00e9cifiqu<span class=\"_ _1\"/>es,<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">les r\u00e9sultats op\u00e9<span class=\"_ _1\"/>rationnels avant amo<span class=\"_ _1\"/>rtissements du segment<span class=\"_ _1\"/> Domestic sont t<span class=\"_ _1\"/>r\u00e8s sensibles aux </span></span>changements de valeu<span class=\"_ _1\"/>r des param\u00e8t<span class=\"_ _1\"/>res op\u00e9rationnels suivants<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd1 ws114\">: no<span class=\"_ _1\"/>mbre de clients par type de service<span class=\"_ _1\"/> (TV, fixe\u2026), vo<span class=\"lsd5 ws129\">lu<span class=\"_ _13\"/>me de<span class=\"_ _13\"/> tr<span class=\"_ _13\"/>af<span class=\"_ _13\"/>ic et<span class=\"_ _13\"/> ARP<span class=\"_ _13\"/>U ne<span class=\"_ _13\"/>t<span class=\"_ _13\"/> par<span class=\"_ _13\"/> </span></span>client pour chaque <span class=\"_ _1\"/>type de service ainsi que<span class=\"_ _1\"/> le co\u00fbt unitaire d<span class=\"_ _1\"/>e la main<span class=\"ls1 ws0\">-</span>d\u2019\u0153uvre. L<span class=\"_ _1\"/>es valeurs attach\u00e9es \u00e0 chacu<span class=\"_ _1\"/>n de ces param\u00e8t<span class=\"_ _1\"/>res op\u00e9rationnels sont le r\u00e9sultat d\u2019un p<span class=\"_ _1\"/>rocessus interne, condui<span class=\"_ _1\"/>t au sein de chaque<span class=\"_ _1\"/> segment et au<span class=\"ls1 ws0\"> </span>n<span class=\"_ _1\"/>iveau du Groupe, de <span class=\"_ _1\"/>confrontation des donn<span class=\"_ _1\"/>\u00e9es du march\u00e9, des perspectives commerciales<span class=\"_ _1\"/> et des strat\u00e9gies qu<span class=\"_ _1\"/>e le Groupe planifie d\u2019<span class=\"_ _1\"/>impl\u00e9menter en vue d<span class=\"_ _1\"/>e se pr\u00e9parer ad\u00e9quat<span class=\"_ _1\"/>ement \u00e0 ses d\u00e9fis futur<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>Compte <span class=\"_ _1\"/>tenu de <span class=\"_ _1\"/>toutes l<span class=\"_ _1\"/>es donn\u00e9<span class=\"_ _1\"/>es et hy<span class=\"_ _1\"/>poth\u00e8se<span class=\"_ _1\"/>s \u00e9num\u00e9<span class=\"_ _1\"/>r\u00e9e<span class=\"ws123\">s ci<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">dessus, le test <span class=\"_ _1\"/>de d\u00e9pr\u00e9ciation du <span class=\"_ _1\"/>segment Domestique a mont<span class=\"_ _1\"/>r\u00e9 un exc\u00e9den<span class=\"_ _1\"/>t au </span></span></span>31 d\u00e9cembre 2022<span class=\"_ _1\"/> de la valeur recouvrable<span class=\"_ _1\"/> du segment sur <span class=\"_ _1\"/>sa valeur comptable de<span class=\"_ _1\"/> 1,9 milliard d'eur<span class=\"_ _1\"/>os. Une analyse de <span class=\"_ _1\"/>sensibil<span class=\"lsd4 ws94\">it<span class=\"_ _13\"/>\u00e9 eff<span class=\"_ _13\"/>ect<span class=\"_ _13\"/>u\u00e9e s<span class=\"_ _13\"/>ur l<span class=\"_ _13\"/>es </span>co\u00fbts moyens pond\u00e9<span class=\"_ _1\"/>r\u00e9s du capital apr\u00e8s <span class=\"_ _1\"/>imp\u00f4t et le taux de <span class=\"_ _1\"/>croissance de la valeur f<span class=\"_ _1\"/>inale, chacun consi<span class=\"_ _1\"/>d\u00e9r\u00e9 s\u00e9par\u00e9ment, montre<span class=\"ls1 ws0\"> </span>qu<span class=\"_ _1\"/>e la valeur recouvrable du segm<span class=\"_ _1\"/>ent domestique est \u00e9gale \u00e0 <span class=\"_ _1\"/>sa valeur comp<span class=\"_ _1\"/>table pour un co\u00fbt moy<span class=\"_ _1\"/>en pond\u00e9r\u00e9 du capital<span class=\"_ _1\"/> apr\u00e8s imp\u00f4t de 6,63<span class=\"_ _1\"/> %<span class=\"ls1 ws0\"> </span><span class=\"ws113\">ou une </span>cro<span class=\"_ _13\"/>issa<span class=\"_ _13\"/>n<span class=\"lscf ws110\">ce moyenne des fl<span class=\"_ _1\"/>ux de tr\u00e9sorerie disponi<span class=\"_ _1\"/>bles pour la p\u00e9riode au<span class=\"ls1 ws0\">-</span>d<span class=\"_ _1\"/>el\u00e0 du plan quinque<span class=\"_ _1\"/>nnal de 0,92 %.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Annexe 4. <span class=\"fs3e lscf ws114\">Immobilisations in<span class=\"_ _1\"/>corporelles<span class=\"fs42 ls1 ws0\"> </span></span>Autre<span class=\"_ _13\"/>s Base d<span class=\"_ _13\"/>e immobilisa<span class=\"_ _13\"/>tions Licenc<span class=\"_ _13\"/>es<span class=\"ls1 ws0\"> </span>client<span class=\"_ _13\"/>s et R\u00e9sea<span class=\"_ _13\"/>u fi<span class=\"_ _13\"/>xe Applica<span class=\"_ _13\"/>tion<span class=\"_ _13\"/>s incorpor<span class=\"_ _13\"/>el<span class=\"_ _13\"/>les et Droit<span class=\"_ _13\"/>s TV (en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>incor<span class=\"ls1 ws0\">- </span>nom et mob<span class=\"_ _13\"/>ile logic<span class=\"_ _13\"/>iell<span class=\"_ _13\"/>es immobilisa<span class=\"_ _13\"/>tions Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>incorpor<span class=\"_ _13\"/>els<span class=\"ls1 ws0\"> </span>porel<span class=\"_ _13\"/>les<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>commer<span class=\"_ _13\"/>cial incorpor<span class=\"_ _13\"/>els<span class=\"ls1 ws0\"> </span>incorpor<span class=\"_ _13\"/>el<span class=\"_ _13\"/>les<span class=\"ls1 ws0\"> </span>incorp<span class=\"_ _13\"/>or<span class=\"_ _13\"/>elle<span class=\"_ _13\"/>s en incorpor<span class=\"_ _13\"/>els<span class=\"ls1 ws0\"> </span>cours d<span class=\"_ _13\"/>e constru<span class=\"_ _13\"/>ction<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Valeur d'a<span class=\"_ _1\"/>cquisition<span class=\"ls1 ws0\"> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>404<span class=\"ls1 ws0\"> </span>901<span class=\"ls1 ws0\"> </span>525<span class=\"ls1 ws0\"> </span>476<span class=\"ls1 ws0\"> </span>2.301<span class=\"ls1 ws0\"> </span>59<span class=\"ls1 ws0\"> </span>4.667<span class=\"ls1 ws0\"> </span>Acquisitions <span class=\"_ _186\"> </span><span class=\"ls100 ws14e\">23</span> <span class=\"_ _40\"> </span>0 <span class=\"_ _40\"> </span><span class=\"lsff ws148\">124<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span><span class=\"ls110 ws16e\">77</span> <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">253</span> <span class=\"_ _a9\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _3e\"> </span><span class=\"lsfc ws14a\">491</span> Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _3e\"> </span><span class=\"ls100 ws14e\">27</span> <span class=\"_ _78\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _6f\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _187\"> </span>1 <span class=\"_ _f9\"> </span><span class=\"ls10f ws16c\">40</span> </span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _188\"> </span>0 <span class=\"_ _3e\"> </span>-2<span class=\"_ _60\"> </span>-<span class=\"lsfc ws14a\">97<span class=\"_ _d6\"> </span></span>-<span class=\"lsff ws148\">18<span class=\"_ _64\"> </span></span>-<span class=\"ls10f ws16c\">43<span class=\"_ _41\"> </span><span class=\"ls100 ws14e\">25</span></span> <span class=\"_ _37\"> </span>-<span class=\"lsff ws148\">13<span class=\"_ _13\"/>4</span></span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _a4\"> </span>1 <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">31<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span>-4<span class=\"_ _187\"> </span>-1<span class=\"_ _a3\"> </span><span class=\"ls100 ws14e\">27</span> </span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _78\"> </span>7 <span class=\"_ _a4\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _52\"> </span>0 <span class=\"_ _6f\"> </span>8 </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>427<span class=\"ls1 ws0\"> </span>934<span class=\"ls1 ws0\"> </span>553<span class=\"ls1 ws0\"> </span>566<span class=\"ls1 ws0\"> </span>2.521<span class=\"ls1 ws0\"> </span>98<span class=\"ls1 ws0\"> </span>5.098<span class=\"ls1 ws0\"> </span>Acquisitions <span class=\"_ _bd\"> </span><span class=\"lsff ws148\">618<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span>2 <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">29</span> <span class=\"_ _94\"> </span><span class=\"ls116 ws167\">86</span> <span class=\"_ _77\"> </span><span class=\"ls100 ws14e\">281</span> <span class=\"_ _a9\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/></span> <span class=\"_ _2f\"> </span><span class=\"lsfe ws14d\">1.032</span> Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _64\"> </span>3 <span class=\"_ _a4\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _10f\"> </span>0 <span class=\"_ _4e\"> </span>0 <span class=\"_ _6f\"> </span>3 </span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _189\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _dc\"> </span></span>0 <span class=\"_ _3e\"> </span>-<span class=\"ls100 ws14e\">21<span class=\"_ _60\"> </span></span>-4<span class=\"_ _fb\"> </span>-<span class=\"ls116 ws167\">83<span class=\"_ _cf\"> </span></span>-9 <span class=\"_ _37\"> </span>-<span class=\"lsfc ws14a\">268</span></span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _60\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _a4\"> </span>14<span class=\"_ _13\"/></span> <span class=\"_ _111\"> </span>-1<span class=\"_ _106\"> </span>2 </span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _64\"> </span>5 <span class=\"_ _a4\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _32\"> </span>1 <span class=\"_ _52\"> </span>0 <span class=\"_ _6f\"> </span>6 </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>895<span class=\"ls1 ws0\"> </span>945<span class=\"ls1 ws0\"> </span>561<span class=\"ls1 ws0\"> </span>637<span class=\"ls1 ws0\"> </span>2.734<span class=\"ls1 ws0\"> </span>103<span class=\"ls1 ws0\"> </span>5.874<span class=\"ls1 ws0\"> </span>Amortissements et pertes de valeur cumul\u00e9s<span class=\"ls1 ws0\"> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>-<span class=\"lsfc ws14a\">296</span> -<span class=\"ls10f ws16c\">745</span> -<span class=\"ls100 ws14e\">234</span> -<span class=\"ls100 ws14e\">341</span> -<span class=\"lsff ws148\">1.7<span class=\"_ _13\"/>91</span> -<span class=\"ls117 ws170\">29</span> -<span class=\"ls100 ws14e\">3.435</span> Charge d'amortiss<span class=\"_ _13\"/>ement de l'ann\u00e9e<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _94\"> </span>-<span class=\"ls100 ws14e\">30<span class=\"_ _d9\"> </span></span>-<span class=\"ls100 ws14e\">52<span class=\"_ _ca\"> </span></span>-<span class=\"lsff ws148\">134<span class=\"_ _ca\"> </span></span>-<span class=\"ls100 ws14e\">51<span class=\"_ _60\"> </span></span>-<span class=\"lsff ws148\">211<span class=\"_ _ce\"> </span></span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">11<span class=\"_ _dc\"> </span></span>-<span class=\"ls10f ws16c\">48<span class=\"_ _13\"/>9</span> </span>Pertes de valeur<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _75\"> </span>-1<span class=\"_ _52\"> </span>0 <span class=\"_ _a3\"> </span>-1</span>Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _6f\"> </span>-8<span class=\"_ _4e\"> </span>0 <span class=\"_ _f9\"> </span>-8</span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _188\"> </span>0 <span class=\"_ _64\"> </span>2 <span class=\"_ _78\"> </span><span class=\"lsfc ws14a\">97</span> <span class=\"_ _60\"> </span><span class=\"lsff ws148\">17<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span><span class=\"ls10f ws16c\">42</span> <span class=\"_ _a9\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _3e\"> </span><span class=\"lsff ws148\">132<span class=\"_ _13\"/></span></span> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _f9\"> </span>2 <span class=\"_ _60\"> </span>-<span class=\"ls100 ws14e\">28<span class=\"_ _6c\"> </span></span>1 <span class=\"_ _5c\"> </span>-2<span class=\"_ _78\"> </span>-<span class=\"ls100 ws14e\">27</span></span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _60\"> </span>-3<span class=\"_ _f9\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _75\"> </span>-1<span class=\"_ _46\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _a4\"> </span>-3</span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">326</span> -<span class=\"lsfc ws14a\">797</span> -<span class=\"lsfc ws14a\">269</span> -<span class=\"lsfe ws14d\">404</span> -<span class=\"lsff ws148\">1.9<span class=\"_ _13\"/>69</span> -<span class=\"lsfc ws14a\">68</span> -<span class=\"ls100 ws14e\">3.833</span> Charge d'amortiss<span class=\"_ _13\"/>ement de l'ann\u00e9e<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _94\"> </span>-<span class=\"ls100 ws14e\">35<span class=\"_ _c0\"> </span></span>-<span class=\"ls100 ws14e\">54<span class=\"_ _ca\"> </span></span>-<span class=\"lsff ws148\">137<span class=\"_ _d5\"> </span></span>-<span class=\"lsfc ws14a\">63<span class=\"_ _40\"> </span></span>-<span class=\"ls100 ws14e\">225<span class=\"_ _66\"> </span></span>-<span class=\"lsff ws148\">11<span class=\"_ _da\"> </span></span>-<span class=\"ls100 ws14e\">525</span></span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _18a\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _76\"> </span>0 <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _64\"> </span>4 <span class=\"_ _6c\"> </span><span class=\"ls116 ws167\">83</span> <span class=\"_ _e5\"> </span>9 <span class=\"_ _64\"> </span><span class=\"lsfc ws14a\">267</span> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _78\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _9b\"> </span>-<span class=\"lsff ws148\">12<span class=\"_ _e5\"> </span></span>0<span class=\"_ _13\"/> <span class=\"_ _a3\"> </span>-1</span>Ajustement des devises<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>0 <span class=\"_ _60\"> </span>-2<span class=\"_ _f9\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _38\"> </span>0 <span class=\"_ _4e\"> </span>0 <span class=\"_ _a3\"> </span>-3</span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>-<span class=\"lsfd ws14b\">211</span> -<span class=\"ls100 ws14e\">854</span> -<span class=\"ls100 ws14e\">384</span> -<span class=\"ls10f ws16c\">452</span> -<span class=\"ls100 ws14e\">2.124</span> -<span class=\"ls110 ws16e\">70</span> -<span class=\"lsfc ws14a\">4.095</span> Valeur nette comptable au 31 d\u00e9cemb<span class=\"_ _13\"/>re 101<span class=\"ls1 ws0\"> </span>137<span class=\"ls1 ws0\"> </span>284<span class=\"ls1 ws0\"> </span>162<span class=\"ls1 ws0\"> </span>551<span class=\"ls1 ws0\"> </span>30<span class=\"ls1 ws0\"> </span>1.265<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>Valeur nette comptable au 31 d\u00e9cemb<span class=\"_ _13\"/>re 684<span class=\"ls1 ws0\"> </span>91<span class=\"ls1 ws0\"> </span>176<span class=\"ls1 ws0\"> </span>185<span class=\"ls1 ws0\"> </span>610<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>1.779<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>La valeu<span class=\"_ _1\"/>r d\u2019acqui<span class=\"_ _1\"/>sition de<span class=\"_ _1\"/>s licen<span class=\"_ _1\"/>ces GSM<span class=\"_ _1\"/> et UM<span class=\"_ _1\"/>TS conce<span class=\"_ _1\"/>rne les co<span class=\"_ _1\"/>\u00fbts d<span class=\"_ _1\"/>es syst\u00e8m<span class=\"_ _1\"/>es de co<span class=\"_ _1\"/>mmunicat<span class=\"_ _1\"/>ion \u00ab<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\"> <span class=\"ff4d lse0 ws10e\">GSM</span> <span class=\"ff4d lscf ws110\">\u00bb (Global System for Mobile)<span class=\"_ _1\"/> et </span></span>\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws114\">UMTS \u00bb (Universal Mobile Teleco<span class=\"_ _1\"/>mmunication System).<span class=\"ls1 ws0\"> </span></span>Le Groupe poss\u00e8de les licences sui<span class=\"_ _1\"/>vantes<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>D\u00e9but des Ann\u00e9e d'<span class=\"_ _13\"/>acquis.<span class=\"ws0\"> </span>Descripti<span class=\"_ _1\"/>on<span class=\"ls1 ws0\"> </span>Valeur d'a<span class=\"_ _1\"/>cquis.<span class=\"ls1 ws0\"> </span>P\u00e9ri<span class=\"_ _13\"/>ode<span class=\"ls1 ws0\"> </span>M\u00e9th<span class=\"_ _13\"/>ode<span class=\"ls1 ws0\"> <span class=\"ws14c\">de<span class=\"_ _13\"/> paiement</span> </span>Valeu<span class=\"_ _13\"/>r amortis<span class=\"_ _13\"/>sements comptable nette<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>1998<span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lsfe ws14d\">ILT <span class=\"ls100 ws14e\">2238<span class=\"_ _13\"/></span></span> <span class=\"_ _155\"> </span>2 <span class=\"_ _fc\"> </span>0 <span class=\"_ _75\"> </span></span>1998 <span class=\"ls1 ws0\">- <span class=\"_ _fc\"> </span>termin\u00e9 <span class=\"_ _75\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">98</span></span></span></span>2015<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _74\"> </span><span class=\"ls110 ws16e\">75</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _da\"> </span></span>2015<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2021</span> <span class=\"_ _6c\"> </span>annue<span class=\"_ _13\"/>l <span class=\"_ _30\"> </span><span class=\"lsfe ws14d\">08<span class=\"_ _13\"/></span>-<span class=\"lsfe ws14d\">04</span>-</span>152021<span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _d6\"> </span></span>2021<span class=\"ls1 ws0\">-</span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _a4\"> </span>termin\u00e9 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">15</span>-<span class=\"lsfe ws14d\">03</span>-<span class=\"ls117 ws170\">21</span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _5a\"> </span><span class=\"lsfa ws149\">UMTS</span> <span class=\"_ _48\"> </span>7 <span class=\"_ _fc\"> </span>0 <span class=\"_ _d6\"> </span></span>2021<span class=\"ls1 ws0\">-</span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _6c\"> </span>annuel <span class=\"_ _3d\"> </span><span class=\"lsff ws148\">15</span>-<span class=\"lsfe ws14d\">03</span>-<span class=\"ls117 ws170\">21</span></span>2011<span class=\"ls1 ws0\"> <span class=\"_ _4f\"> </span><span class=\"ls10f ws16c\">4G</span> <span class=\"_ _88\"> </span></span>20<span class=\"ls1 ws0\"> <span class=\"_ _33\"> </span>6 <span class=\"_ _94\"> </span><span class=\"lsff ws148\">2012</span>-</span>2027<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _a4\"> </span>termin\u00e9<span class=\"_ _13\"/> <span class=\"_ _106\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-<span class=\"lsff ws148\">12</span></span>2013<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span><span class=\"lsfe ws14a\">Spectre 800 Mhz </span> <span class=\"_ _cb\"> </span></span>12<span class=\"_ _13\"/>0<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _43\"> </span><span class=\"lsfc ws14a\">65</span> <span class=\"_ _ca\"> </span></span>2013<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2033<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span>termin\u00e9 <span class=\"_ _38\"> </span><span class=\"ls100 ws14e\">30</span>-<span class=\"lsfd ws14b\">11</span>-</span>132014<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _3e\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _fb\"> </span></span>16<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span>0 <span class=\"_ _d6\"> </span></span>2<span class=\"_ _13\"/>015<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">202<span class=\"_ _13\"/>1</span> <span class=\"_ _6c\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _33\"> </span><span class=\"ls100 ws14e\">27</span>-</span>11<span class=\"ls1 ws0\">-</span>152022<span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHz </span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _d6\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2022<span class=\"ls1 ws0\"> <span class=\"_ _f9\"> </span>t<span class=\"_ _13\"/>ermin\u00e9 <span class=\"_ _106\"> </span><span class=\"lsff ws148\">15</span>-<span class=\"lsfe ws14d\">03</span>-</span>222022<span class=\"ls1 ws0\"> <span class=\"_ _90\"> </span><span class=\"lsfa ws149\">UMT<span class=\"_ _13\"/>S</span> <span class=\"_ _5b\"> </span>6 <span class=\"_ _a2\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _37\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _f9\"> </span>termin\u00e9 <span class=\"_ _106\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/></span>-<span class=\"lsfe ws14d\">03</span>-</span>222022<span class=\"ls1 ws0\"> <span class=\"_ _47\"> </span><span class=\"lsfe ws14a\">Spectre 18 00 MHZ 2G<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"lsff ws148\">110</span> <span class=\"_ _a4\"> </span><span class=\"lsff ws148\">110</span> <span class=\"_ _be\"> </span></span>2023<span class=\"ls1 ws0\">-</span>2043<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel <span class=\"_ _32\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">23</span></span></span></span>2022<span class=\"ls1 ws0\"> <span class=\"_ _7c\"> </span><span class=\"lsfe ws14a\">Spectre 2100 MHZ 3G</span> <span class=\"_ _a1\"> </span><span class=\"lsff ws148\">145</span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">145<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span></span>2023<span class=\"ls1 ws0\">-</span>204<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _3b\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>232022<span class=\"ls1 ws0\"> <span class=\"_ _40\"> </span><span class=\"lsfe ws14a\">Spectre 900 MHZ</span> <span class=\"_ _56\"> </span></span>57<span class=\"ls1 ws0\"> <span class=\"_ _3b\"> </span></span>57<span class=\"ls1 ws0\"> <span class=\"_ _ca\"> </span></span>2023<span class=\"ls1 ws0\">-</span>2042<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _3b\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>232022<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span><span class=\"ls10f ws166\">Spectre 1400 MHZ</span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">109</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span> <span class=\"_ _bf\"> </span></span>2023<span class=\"ls1 ws0\">-</span>204<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _3b\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-</span>232022<span class=\"ls1 ws0\"> <span class=\"_ _3e\"> </span><span class=\"lsfe ws14a\">Spectre 700 MHZ</span> <span class=\"_ _74\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a3\"> </span><span class=\"lsff ws148\">121</span> <span class=\"_ _ba\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2042<span class=\"ls1 ws0\"> <span class=\"_ _56\"> </span>annuel<span class=\"_ _13\"/> <span class=\"_ _10f\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">09</span>-</span>222022<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span><span class=\"lsfe ws14a\">Spectre 3600 MHZ</span> <span class=\"_ _64\"> </span></span>56<span class=\"ls1 ws0\"> <span class=\"_ _10f\"> </span></span>55<span class=\"ls1 ws0\"> <span class=\"_ _d9\"> </span></span>2022<span class=\"ls1 ws0\">-</span>2040<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _a3\"> </span>annuel <span class=\"_ _10f\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">09</span>-</span>222019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14a\">Spectre 800 Mhz </span> <span class=\"_ _6f\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span></span>2019<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">20<span class=\"_ _13\"/>27</span> <span class=\"_ _e1\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192019<span class=\"_ _13\"/> <span class=\"_ _7d\"> </span>Spectr<span class=\"_ _1\"/>e 900 M<span class=\"_ _1\"/>Hz spectre<span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span><span class=\"lsff ws148\">2019<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">2027</span> <span class=\"_ _cb\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _fb\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-<span class=\"lsff ws148\">19</span></span>2019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _da\"> </span><span class=\"lsfe ws14a\">Spectre 1800 Mhz <span class=\"_ _13\"/></span> <span class=\"_ _f9\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span></span>2<span class=\"_ _13\"/>019<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">20<span class=\"_ _13\"/>27</span> <span class=\"_ _e1\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _94\"> </span><span class=\"lsfe ws14a\">Spectre 2100 Mhz </span> <span class=\"_ _a4\"> </span>2 <span class=\"_ _10e\"> </span>1 <span class=\"_ _94\"> </span></span>2019<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2033<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192019<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span><span class=\"lsfe ws14a\">Spectre 2600Mhz </span> <span class=\"_ _56\"> </span>1 <span class=\"_ _a9\"> </span>0 <span class=\"_ _da\"> </span></span>2019<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">2027</span> <span class=\"_ _cb\"> </span>bisannuel<span class=\"_ _13\"/> <span class=\"_ _fb\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"ls117 ws170\">01</span>-</span>192020<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span><span class=\"lsfe ws14a\">Spect<span class=\"_ _13\"/>re 800Mhz </span> <span class=\"_ _75\"> </span>6 <span class=\"_ _fc\"> </span>5 <span class=\"_ _dc\"> </span></span>2020<span class=\"ls1 ws0\">-</span>2035<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls114 ws164\">av<span class=\"_ _13\"/>ance+an<span class=\"_ _13\"/>nuel<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfd ws14b\">10</span>-</span>202020<span class=\"ls1 ws0\"> <span class=\"_ _94\"> </span><span class=\"lsfe ws14a\">Spectre 3600Mhz </span> <span class=\"_ _a4\"> </span>8 <span class=\"_ _a9\"> </span>6 <span class=\"_ _37\"> </span></span>2020<span class=\"ls1 ws0\">-</span>2035<span class=\"ls1 ws0\"> <span class=\"_ _49\"> </span><span class=\"ls114 ws164\">avance+<span class=\"_ _13\"/>annuel<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfd ws14b\">10</span>-</span>20Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>895<span class=\"ls1 ws0\"> </span>684<span class=\"ls1 ws0\"> </span>La <span class=\"lsd3 ws118\">premi\u00e8re<span class=\"_ _1\"/> phase d<span class=\"_ _1\"/>e la ven<span class=\"_ _1\"/>te aux<span class=\"_ _1\"/> ench\u00e8res d<span class=\"_ _1\"/>u spec<span class=\"_ _1\"/>tre, orga<span class=\"_ _1\"/>nis\u00e9e pa<span class=\"_ _7\"/>r<span class=\"_ _13\"/> l'auto<span class=\"_ _1\"/>rit\u00e9 de r<span class=\"_ _1\"/>\u00e9gulatio<span class=\"_ _1\"/>n IBPT, <span class=\"_ _1\"/>s'est term<span class=\"_ _1\"/>in\u00e9e le 2<span class=\"_ _1\"/>0 juin 20<span class=\"_ _1\"/><span class=\"lscf ws113\">22. Proximus a </span></span>acquis des droits <span class=\"_ _1\"/>substantiels sur le spectre dan<span class=\"_ _1\"/>s les bandes 900 M<span class=\"_ _1\"/>Hz, 1800 MHz et<span class=\"_ _1\"/> 2100 MHz, ainsi que dan<span class=\"_ _1\"/>s les band<span class=\"lsce ws10f\">es 700 MHz e<span class=\"_ _1\"/>t 3600 MHz </span>nouvell<span class=\"_ _1\"/>ement m<span class=\"_ _1\"/>ises aux en<span class=\"_ _7\"/>ch\u00e8res, essent<span class=\"_ _1\"/>ielles pou<span class=\"_ _1\"/>r un d\u00e9p<span class=\"_ _1\"/>loiemen<span class=\"_ _1\"/>t 5G \u00e0 g<span class=\"_ _1\"/>rande \u00e9<span class=\"_ _1\"/>chelle. C<span class=\"_ _7\"/>es<span class=\"_ _13\"/> licen<span class=\"_ _1\"/>ces d'<span class=\"_ _1\"/>utilisation<span class=\"_ _1\"/> du spe<span class=\"_ _1\"/>ctre <span class=\"lsd4 ws94\">repr\u00e9s<span class=\"_ _13\"/>ent<span class=\"_ _13\"/>ent<span class=\"_ _13\"/> un </span>investissement total de<span class=\"_ _1\"/> 491 millions d'euros po<span class=\"_ _1\"/>ur une p\u00e9riode de 20<span class=\"_ _1\"/> ans (18 ans pou<span class=\"_ _1\"/>r la bande 3600 <span class=\"_ _1\"/>MHz), qui est comptabilis\u00e9 comm<span class=\"_ _1\"/>e une immobilisation incorporelle et payable par versements annuels sur la m\u00eame p\u00e9riode. En plus de ce paquet de s<span class=\"_ _13\"/>pectre, Proximus <span class=\"ws110\">a obtenu le 20 </span>juillet 2022 45 Mhz de spectre<span class=\"_ _1\"/> dans la bande 1400 MHz pou<span class=\"_ _1\"/>r un investisse<span class=\"lscf ws110\">ment total d<span class=\"_ _1\"/>e 109 millions EU<span class=\"_ _1\"/>R pour une p\u00e9riode de<span class=\"_ _1\"/> 20 ans.<span class=\"ls1 ws0\"> </span></span>Les immo<span class=\"_ _1\"/>bilisatio<span class=\"_ _1\"/>ns inco<span class=\"_ _1\"/>rporelles <span class=\"_ _1\"/>acquises<span class=\"_ _1\"/> dans le<span class=\"_ _1\"/> cadre d<span class=\"_ _1\"/>e regrou<span class=\"_ _1\"/>pements d<span class=\"_ _1\"/>\u2019entrep<span class=\"_ _1\"/>rises co<span class=\"_ _1\"/>ncernent<span class=\"_ _1\"/> des <span class=\"_ _1\"/>client\u00e8l<span class=\"_ _1\"/>es, des ma<span class=\"_ _1\"/>rques e<span class=\"_ _1\"/>t des brev<span class=\"_ _1\"/>ets reconnus principalement \u00e0 la suite de l\u2019allocation d<span class=\"_ _1\"/>u p<span class=\"lscf ws110\">rix d\u2019acquisition r\u00e9al<span class=\"_ _1\"/>is\u00e9e lors de l\u2019acquisition du<span class=\"_ _1\"/> contr\u00f4le de <span class=\"_ _1\"/>BICS et de TeleSign pa<span class=\"_ _1\"/>r le Groupe. </span>A la suite du reg<span class=\"_ _1\"/>roupement d\u2019entreprises av<span class=\"_ _1\"/>ec Mobile Vikings en 202<span class=\"_ _1\"/>1, le Groupe a reconn<span class=\"_ _1\"/>u la juste valeur <span class=\"_ _1\"/>de la client\u00e8le et de la<span class=\"_ _1\"/> marque \u00e0 27 millions EUR.<span class=\"ls1 ws0\"> </span>En 2022, le Group<span class=\"_ _1\"/>e a acquis des d<span class=\"_ _1\"/>roits TV pour un mon<span class=\"_ _1\"/>tant de 156 <span class=\"_ _1\"/>millions EUR qui comprennen<span class=\"_ _1\"/>t principalement des d<span class=\"_ _1\"/>roits de di<span class=\"lsd1 ws114\">ffusion. En juillet </span>2020, Proximus et <span class=\"_ _1\"/>Eleven ont conclu un a<span class=\"_ _1\"/>ccord en vertu <span class=\"_ _1\"/>duquel Proximus a ac<span class=\"_ _1\"/>quis le droit de diffus<span class=\"_ _1\"/>er les cha\u00eene<span class=\"lsd3 ws123\">s Eleven<span class=\"_ _1\"/>\u2019s Pro League<span class=\"_ _1\"/> \u00e0 ses clients </span>(nationa<span class=\"_ _1\"/>l). Le con<span class=\"_ _7\"/>tr<span class=\"_ _13\"/>at a <span class=\"_ _1\"/>\u00e9t\u00e9 concl<span class=\"_ _1\"/>u pou<span class=\"_ _1\"/>r une du<span class=\"_ _1\"/>r\u00e9e de 5 a<span class=\"_ _1\"/>ns. Le co<span class=\"_ _1\"/>ntrat av<span class=\"_ _1\"/>ec Elev<span class=\"_ _1\"/>en conc<span class=\"_ _1\"/>ernant l<span class=\"_ _1\"/>es \u00e9v\u00e8nem<span class=\"_ _1\"/>ents int<span class=\"_ _1\"/>ernationa<span class=\"_ _1\"/>ux <span class=\"lscf ws110\">de footba<span class=\"_ _1\"/>ll a \u00e9t\u00e9 </span>\u00e9tendu jusqu\u2019en 202<span class=\"_ _1\"/>5. Les chiffres de 2021<span class=\"_ _1\"/> pour les droits de diff<span class=\"_ _1\"/>usion ont \u00e9t\u00e9 retrait\u00e9s <span class=\"_ _1\"/>parce \u00e0 la suite <span class=\"_ _1\"/>du changement des r\u00e8gles<span class=\"_ _1\"/> d\u2019\u00e9valuation du Groupe qui consistent d\u00e9<span class=\"_ _1\"/>sormais \u00e0 capitali<span class=\"_ _1\"/>ser les droits de diffus<span class=\"_ _1\"/>ion du football et d'aut<span class=\"_ _1\"/>res droits de diff<span class=\"_ _1\"/>usion pluri<span class=\"ls1 ws0\">-</span>saisonniers pour<span class=\"_ _1\"/> la dur\u00e9e totale du contrat<span class=\"ls1 ws0\"> (v<span class=\"lsda ws114\">oir</span> <span class=\"lsf7 ws146\">not<span class=\"_ _13\"/>e<span class=\"_ _13\"/> 2<span class=\"_ _13\"/>).</span> </span>Annexe<span class=\"ls1 ws0\"> <span class=\"ls119 ws173\">5. <span class=\"_ _13\"/>Immobili<span class=\"_ _13\"/>satio<span class=\"_ _13\"/>ns co<span class=\"_ _13\"/>rporell<span class=\"_ _13\"/>es</span> </span>Autre<span class=\"_ _13\"/>s immobilisa<span class=\"_ _13\"/>tions Terra<span class=\"_ _13\"/>ins e<span class=\"_ _13\"/>t R\u00e9sea<span class=\"_ _13\"/>u p<span class=\"_ _13\"/>our R\u00e9sea<span class=\"_ _13\"/>u Equ<span class=\"_ _13\"/>ipemen<span class=\"_ _13\"/>t corpor<span class=\"_ _13\"/>elle<span class=\"_ _13\"/>s et (en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>constru<span class=\"_ _13\"/>c<span class=\"ls1 ws0\">-</span>R\u00e9sea<span class=\"_ _13\"/>u fi<span class=\"_ _13\"/>xe<span class=\"ls1 ws0\"> </span>servi<span class=\"_ _13\"/>ces Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>mobile<span class=\"ls1 ws0\"> </span>techni<span class=\"_ _13\"/>que<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>immobilisa<span class=\"_ _13\"/>tions tions<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>conv<span class=\"_ _13\"/>ergen<span class=\"_ _13\"/>ts<span class=\"ls1 ws0\"> </span>en cour<span class=\"_ _13\"/>s d<span class=\"_ _13\"/>e constru<span class=\"_ _13\"/>ction<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Valeu<span class=\"_ _13\"/>r <span class=\"ls101 ws16f\">d'acquisition<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>538<span class=\"ls1 ws0\"> </span>8.634<span class=\"ls1 ws0\"> </span>1.453<span class=\"ls1 ws0\"> </span>43<span class=\"ls1 ws0\"> </span>1.553<span class=\"ls1 ws0\"> </span>270<span class=\"ls1 ws0\"> </span>12.490<span class=\"ls1 ws0\"> </span>Acquisitions <span class=\"_ _18b\"> </span>6 <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">553</span> <span class=\"_ _dc\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _77\"> </span>6 <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _3a\"> </span>9 <span class=\"_ _64\"> </span><span class=\"ls100 ws14e\">756</span> Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _5c\"> </span>-1<span class=\"_ _6f\"> </span>0 </span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _81\"> </span>-<span class=\"_ _13\"/>3<span class=\"_ _37\"> </span>-<span class=\"lsfc ws14a\">95<span class=\"_ _3e\"> </span></span>-5<span class=\"_ _9b\"> </span>-1<span class=\"_ _64\"> </span>-<span class=\"ls100 ws14e\">303<span class=\"_ _a2\"> </span></span>-<span class=\"_ _13\"/>2<span class=\"_ _40\"> </span>-<span class=\"lsfe ws14d\">407</span></span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _3e\"> </span>-1<span class=\"_ _a3\"> </span>6 <span class=\"_ _e1\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _78\"> </span></span>-<span class=\"lsff ws148\">10<span class=\"_ _10e\"> </span></span>-<span class=\"lsff ws148\">12<span class=\"_ _60\"> </span></span>-<span class=\"ls100 ws14e\">27</span></span>Ecarts d<span class=\"_ _1\"/>e <span class=\"ls111 ws14c\">conve<span class=\"_ _13\"/>rsion<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18c\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _52\"> </span>0 <span class=\"_ _75\"> </span>1 </span></span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>541<span class=\"ls1 ws0\"> </span>9.09<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>1.535<span class=\"ls1 ws0\"> </span>37<span class=\"ls1 ws0\"> </span>1.342<span class=\"ls1 ws0\"> </span>265<span class=\"ls1 ws0\"> </span>12.<span class=\"_ _13\"/>812<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Acquisitions <span class=\"_ _18b\"> </span>6 <span class=\"_ _dc\"> </span><span class=\"lsfc ws14a\">682</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span>3 <span class=\"_ _6f\"> </span><span class=\"ls116 ws167\">85</span> <span class=\"_ _41\"> </span><span class=\"lsff ws148\">13<span class=\"_ _13\"/></span> <span class=\"_ _3e\"> </span><span class=\"lsfc ws14a\">891</span> D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _116\"> </span>-<span class=\"lsff ws148\">18<span class=\"_ _bf\"> </span></span>-<span class=\"ls10f ws16c\">446</span> <span class=\"_ _47\"> </span>-<span class=\"lsff ws148\">158<span class=\"_ _40\"> </span></span>0 <span class=\"_ _fb\"> </span>-<span class=\"ls116 ws167\">88<span class=\"_ _a2\"> </span></span>-<span class=\"lsff ws148\">10<span class=\"_ _dc\"> </span></span>-<span class=\"ls100 ws14e\">720</span></span>Class\u00e9 comme d\u00e9tenu en vue de la vente -<span class=\"lsfc ws14a\">364<span class=\"_ _76\"> </span></span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _fb\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span>-<span class=\"lsff ws148\">18<span class=\"_ _e5\"> </span></span>0 <span class=\"_ _39\"> </span>-<span class=\"ls100 ws14e\">38<span class=\"_ _13\"/>3</span>(*)<span class=\"ls1 ws0\"> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _10f\"> </span>4 <span class=\"_ _e5\"> </span>-5<span class=\"_ _56\"> </span>-2</span>Ecarts d<span class=\"_ _1\"/>e conversi<span class=\"_ _1\"/>on<span class=\"ls1 ws0\"> <span class=\"_ _18c\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _52\"> </span>0 <span class=\"_ _75\"> </span>1 </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>166<span class=\"ls1 ws0\"> </span>9.327<span class=\"ls1 ws0\"> </span>1.477<span class=\"ls1 ws0\"> </span>40<span class=\"ls1 ws0\"> </span>1.325<span class=\"ls1 ws0\"> </span>263<span class=\"ls1 ws0\"> </span>12.5<span class=\"_ _13\"/>99<span class=\"ls1 ws0\"> </span>Amortissements et pertes de valeur cumul\u00e9s<span class=\"ls1 ws0\"> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>-<span class=\"ls100 ws14e\">322</span> -<span class=\"lsfc ws14a\">6.409</span> -<span class=\"lsfe ws14d\">1.101</span> -<span class=\"ls117 ws170\">21</span> -<span class=\"lsff ws148\">1.2<span class=\"_ _13\"/>29</span> -<span class=\"ls100 ws14e\">238</span> -<span class=\"ls100 ws14e\">9.320</span> Charg<span class=\"_ _13\"/>e d'amortis<span class=\"_ _13\"/>sement de l'<span class=\"_ _13\"/>ann\u00e9e<span class=\"ws0\"> <span class=\"_ _40\"> </span>-<span class=\"lsff ws148\">17<span class=\"_ _a1\"> </span></span>-<span class=\"ls100 ws14e\">321<span class=\"_ _ba\"> </span></span>-<span class=\"lsff ws148\">141<span class=\"_ _d6\"> </span></span>-6 <span class=\"_ _60\"> </span>-<span class=\"lsff ws148\">122<span class=\"_ _3c\"> </span></span>-7<span class=\"_ _3e\"> </span>-<span class=\"lsff ws148\">614</span></span>Acquisitions de filiales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _127\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _75\"> </span>-1<span class=\"_ _52\"> </span>0 <span class=\"_ _a3\"> </span>-1</span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _18d\"> </span>2 <span class=\"_ _40\"> </span><span class=\"lsfc ws14a\">95<span class=\"_ _13\"/></span> <span class=\"_ _64\"> </span>5 <span class=\"_ _a3\"> </span>1 <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">304</span> <span class=\"_ _41\"> </span>2 <span class=\"_ _cb\"> </span><span class=\"lsfe ws14d\">408</span> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _64\"> </span>1 <span class=\"_ _a4\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span>2 <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">24</span> <span class=\"_ _133\"> </span>0 <span class=\"_ _a4\"> </span><span class=\"ls100 ws14e\">27</span> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">337</span> -<span class=\"lsfc ws14a\">6.634</span> -<span class=\"ls100 ws14e\">1.237</span> -<span class=\"ls100 ws14e\">24</span> -<span class=\"lsfe ws14d\">1.025</span> -<span class=\"ls100 ws14e\">244</span> -<span class=\"lsfc ws14a\">9.500</span> Charg<span class=\"_ _13\"/>e d'amortis<span class=\"_ _13\"/>sement de l'<span class=\"_ _13\"/>ann\u00e9e<span class=\"ws0\"> <span class=\"_ _cb\"> </span>-9 <span class=\"_ _ba\"> </span>-<span class=\"ls100 ws14e\">335<span class=\"_ _bf\"> </span></span>-<span class=\"lsff ws148\">103<span class=\"_ _37\"> </span></span>-4<span class=\"_ _78\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _13\"/>1<span class=\"_ _3a\"> </span></span>-7<span class=\"_ _40\"> </span>-<span class=\"lsfc ws14a\">5<span class=\"_ _13\"/>69</span></span>D\u00e9com<span class=\"_ _1\"/>ptabilisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _81\"> </span><span class=\"lsff ws148\">16</span> <span class=\"_ _d9\"> </span><span class=\"ls10f ws16c\">449</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">158<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span>0 <span class=\"_ _43\"> </span><span class=\"ls116 ws167\">84</span> <span class=\"_ _3a\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span><span class=\"lsff ws148\">717<span class=\"_ _13\"/></span> </span>Class\u00e9 comme d\u00e9tenu en vue de la vente 272<span class=\"ls1 ws0\"> <span class=\"_ _37\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _f9\"> </span>0 <span class=\"_ _6f\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _e5\"> </span>0 <span class=\"_ _77\"> </span></span>284<span class=\"ls1 ws0\"> </span>(*)<span class=\"ls1 ws0\"> </span>Reclassi<span class=\"_ _1\"/>ficatio<span class=\"_ _1\"/>ns<span class=\"ls1 ws0\"> <span class=\"_ _b6\"> </span>0 <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _3b\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _52\"> </span>0 <span class=\"_ _75\"> </span>1 </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>-<span class=\"ls115 ws16d\">59</span> -<span class=\"lsfc ws14a\">6.51<span class=\"_ _13\"/>9</span> -<span class=\"lsff ws148\">1.18<span class=\"_ _13\"/>2</span> -<span class=\"ls100 ws14e\">28</span> -<span class=\"lsfe ws14d\">1.040</span> -<span class=\"ls100 ws14e\">240</span> -<span class=\"lsfc ws14a\">9.068</span> Valeur nette comptable au 31 d\u00e9cemb<span class=\"_ _13\"/>re 204<span class=\"ls1 ws0\"> </span>2.457<span class=\"ls1 ws0\"> </span>298<span class=\"ls1 ws0\"> </span>13<span class=\"ls1 ws0\"> </span>316<span class=\"ls1 ws0\"> </span>22<span class=\"ls1 ws0\"> </span>3.311<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>Valeur nette comptable au 31 d\u00e9cemb<span class=\"_ _13\"/>re 107<span class=\"ls1 ws0\"> </span>2.808<span class=\"ls1 ws0\"> </span>295<span class=\"ls1 ws0\"> </span>12<span class=\"ls1 ws0\"> </span>286<span class=\"ls1 ws0\"> </span>23<span class=\"ls1 ws0\"> </span>3.531<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>(*) voir annexe 16<span class=\"_ _13\"/><span class=\"ws0\"> </span>Les immobilisations corporelles on<span class=\"_ _1\"/>t augment\u00e9 de 220 millions EUR po<span class=\"_ _1\"/>ur atteindre 3.531 millions EUR. Cette hausse e<span class=\"_ _1\"/>st principalement due \u00e0 la forte mont\u00e9e en pui<span class=\"_ _1\"/>ssance du d\u00e9pl<span class=\"_ _1\"/>oiement de la fibre, le d<span class=\"_ _1\"/>\u00e9but de la consolidat<span class=\"_ _1\"/>ion et de la modern<span class=\"_ _1\"/>isation du r\u00e9seau mob<span class=\"_ _1\"/>ile soutenant les ambitions<span class=\"_ _1\"/> de croissance et d\u2019<span class=\"_ _1\"/>efficacit\u00e9 du <span class=\"ws118\">Groupe.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022, la valeur co<span class=\"_ _1\"/>mptable brute des immob<span class=\"_ _1\"/>ilisations corporelles totalemen<span class=\"_ _1\"/>t amorties encore ut<span class=\"_ _1\"/>ilis\u00e9s s\u2019\u00e9l\u00e8ve \u00e0 <span class=\"lsd1 ws119\">6.709 millions EUR. </span>Il est \u00e0<span class=\"_ _1\"/> noter qu<span class=\"_ _1\"/>e la maj<span class=\"_ _1\"/>eure pa<span class=\"_ _1\"/>rtie est<span class=\"_ _1\"/> li\u00e9e aux<span class=\"_ _1\"/> \u00e9quipem<span class=\"_ _1\"/>ents t<span class=\"_ _1\"/>echniqu<span class=\"_ _1\"/>es et de <span class=\"_ _1\"/>r\u00e9seau.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Annexe 6. Locati<span class=\"ls10c ws172\">ons </span>Le Groupe loue d<span class=\"_ _1\"/>iff\u00e9rents actifs qui inclu<span class=\"_ _1\"/>ent des b\u00e2timents (bur<span class=\"_ _1\"/>eaux, magasins, pi\u00e8ces te<span class=\"_ _1\"/>chniques\u2026), des sites pour l<span class=\"_ _1\"/>e mobile<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">(de<span class=\"_ _13\"/>s i<span class=\"_ _13\"/>nfr<span class=\"_ _13\"/>as<span class=\"_ _13\"/>tr<span class=\"_ _13\"/>uct<span class=\"_ _13\"/>ure<span class=\"_ _13\"/>s </span></span>pour installer des \u00e9qu<span class=\"_ _1\"/>ipements de communic<span class=\"_ _1\"/>ation mobile) et de<span class=\"_ _1\"/>s v\u00e9hicules (direction, utilitaire et<span class=\"_ _1\"/> v\u00e9los<span class=\"lsd3 ws118\">). Ces l<span class=\"_ _1\"/>ocations g<span class=\"_ _7\"/>\u00e9n\u00e9ralement<span class=\"_ _1\"/> ont des du<span class=\"_ _1\"/>r\u00e9es </span>de c<span class=\"_ _13\"/>ontr<span class=\"_ _13\"/>at c<span class=\"_ _13\"/>ompr<span class=\"_ _13\"/>ises<span class=\"_ _13\"/> ent<span class=\"_ _13\"/>re 4 et<span class=\"_ _13\"/> 15 ann<span class=\"_ _13\"/>\u00e9es<span class=\"_ _13\"/>. La d<span class=\"_ _13\"/>ur\u00e9e<span class=\"_ _13\"/> moy<span class=\"_ _13\"/>enne<span class=\"_ _13\"/> de lo<span class=\"_ _13\"/>cati<span class=\"_ _13\"/>on es<span class=\"_ _13\"/>t de 9<span class=\"_ _13\"/> an<span class=\"_ _13\"/>n\u00e9es.<span class=\"ls1 ws0\"> </span>La va<span class=\"_ _13\"/>leur net<span class=\"_ _13\"/>te comp<span class=\"_ _13\"/>ta<span class=\"_ _13\"/>ble d<span class=\"_ _13\"/>es actif<span class=\"_ _13\"/>s au<span class=\"_ _13\"/> titr<span class=\"_ _13\"/>e du dr<span class=\"_ _13\"/>oit d'u<span class=\"_ _13\"/>tilisa<span class=\"_ _13\"/>tion<span class=\"_ _13\"/> recon<span class=\"_ _13\"/>nu<span class=\"_ _13\"/>s et les m<span class=\"_ _13\"/>ouve<span class=\"_ _13\"/>men<span class=\"_ _13\"/>ts de la<span class=\"_ _13\"/> p\u00e9r<span class=\"_ _13\"/>iod<span class=\"_ _13\"/>e sont pr<span class=\"_ _13\"/>\u00e9s<span class=\"_ _13\"/>ent<span class=\"lsfa ws174\">\u00e9s ci<span class=\"_ _13\"/><span class=\"ls1 ws0\">-</span><span class=\"ws149\">dess<span class=\"_ _13\"/>ous:<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _18e\"> </span><span class=\"lsfa ws149\">B\u00e2tim<span class=\"_ _13\"/>ent<span class=\"_ _13\"/>s</span> <span class=\"_ _a8\"> </span></span>Sites mobil<span class=\"_ _13\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _d7\"> </span><span class=\"ls10e ws162\">V\u00e9hicu<span class=\"_ _13\"/>les<span class=\"_ _13\"/></span> <span class=\"_ _b9\"> </span><span class=\"ls10e ws162\">Autr<span class=\"_ _13\"/>es<span class=\"_ _13\"/></span> <span class=\"_ _49\"> </span><span class=\"ls10e ws162\">Total<span class=\"_ _13\"/></span> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>145<span class=\"ls1 ws0\"> </span>91<span class=\"ls1 ws0\"> </span>45<span class=\"ls1 ws0\"> </span>4 285<span class=\"ls1 ws0\"> </span>Nouveaux contrats<span class=\"ls1 ws0\"> <span class=\"_ _18f\"> </span>5 <span class=\"_ _3b\"> </span>6 <span class=\"_ _75\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _75\"> </span>2 <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">34</span> </span>Dotation aux amortis<span class=\"_ _13\"/>sements<span class=\"ws0\"> <span class=\"_ _190\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _64\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls100 ws14e\">33<span class=\"_ _64\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls100 ws14e\">22<span class=\"_ _6c\"> </span></span>0 <span class=\"_ _fb\"> </span>-<span class=\"ls116 ws167\">80</span></span>Modifications/ suppressions/<span class=\"_ _1\"/>r\u00e9\u00e9valuati<span class=\"_ _1\"/>on du con<span class=\"_ _1\"/>trat<span class=\"ls1 ws0\"> <span class=\"_ _167\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _f9\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _a3\"> </span>-1<span class=\"_ _32\"> </span>0 <span class=\"_ _43\"> </span><span class=\"ls100 ws14e\">34</span> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>135<span class=\"ls1 ws0\"> </span>89<span class=\"ls1 ws0\"> </span>43<span class=\"ls1 ws0\"> </span>7 274<span class=\"ls1 ws0\"> </span>Nouveaux contrats<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span><span class=\"lsff ws148\">12<span class=\"_ _13\"/></span> <span class=\"_ _75\"> </span>8 <span class=\"_ _43\"> </span><span class=\"ls100 ws14e\">24<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _fb\"> </span><span class=\"lsfc ws14a\">63</span> </span>Dotation aux amortis<span class=\"_ _13\"/>sements<span class=\"ws0\"> <span class=\"_ _190\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _77\"> </span></span>-<span class=\"ls100 ws14e\">30<span class=\"_ _77\"> </span></span>-<span class=\"ls100 ws14e\">25<span class=\"_ _a4\"> </span></span>-4<span class=\"_ _fb\"> </span>-<span class=\"ls116 ws167\">84</span></span>Modif<span class=\"_ _1\"/>ication<span class=\"_ _1\"/>s/ suppressio<span class=\"_ _1\"/>ns/r\u00e9\u00e9va<span class=\"_ _1\"/>luation du<span class=\"_ _1\"/> contrat<span class=\"ls1 ws0\"> <span class=\"_ _19\"> </span>4<span class=\"_ _13\"/> <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _a4\"> </span>-1<span class=\"_ _30\"> </span>-3<span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">25</span> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls100 ws164\">d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span></span>126<span class=\"ls1 ws0\"> </span>91<span class=\"ls1 ws0\"> </span>41<span class=\"ls1 ws0\"> </span>20<span class=\"ls1 ws0\"> </span>277<span class=\"ls1 ws0\"> </span>En 2021, les contrats relatifs aux s<span class=\"_ _1\"/>ites mobiles continuent d'\u00eatre prolong\u00e9s. En raison d<span class=\"_ _1\"/>u processus de num\u00e9risation, le nomb<span class=\"_ _1\"/><span class=\"lsd5 ws129\">re<span class=\"_ _13\"/> de<span class=\"_ _13\"/> magas<span class=\"_ _13\"/>i<span class=\"_ _13\"/>ns a<span class=\"_ _13\"/> </span>encore diminu\u00e9, tandis<span class=\"_ _1\"/> que d'autres contrats d<span class=\"_ _1\"/>e construction ont \u00e9<span class=\"_ _1\"/>t\u00e9 prolong\u00e9s. Les contrats de<span class=\"_ _1\"/> voitures ne sont g\u00e9n<span class=\"_ _1\"/>\u00e9ralement pas prolo<span class=\"_ _1\"/>ng\u00e9s mais remplac\u00e9s par de nouv<span class=\"_ _1\"/>eaux contrats.<span class=\"ls1 ws0\"> </span>En 2022, nous avon<span class=\"_ _1\"/>s constat\u00e9 les m\u00eames t<span class=\"_ _1\"/>endances. Cependant, da<span class=\"_ _1\"/>ns le m\u00eame temps, de<span class=\"_ _1\"/>ux nouveaux groupe<span class=\"_ _1\"/>s d'actifs ont \u00e9merg<span class=\"_ _1\"/>\u00e9 : <span class=\"lsd1 ws119\">les v\u00e9los </span>d'une part et l'infrastr<span class=\"_ _1\"/>ucture <span class=\"ls1 ws0\">\u00ab<span class=\"ff51\"> </span><span class=\"lsd5 ws94\">cl<span class=\"_ _13\"/>oud</span><span class=\"ff51\"> <span class=\"_ _13\"/></span>\u00bb </span>issue de not<span class=\"_ _1\"/>re partenariat avec HC<span class=\"_ _1\"/>L d'autre part. Les v\u00e9los<span class=\"_ _1\"/> (repr\u00e9sentant 1% des<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">chiffres<span class=\"_ _1\"/> de la flotte) sont des </span></span>locations optionnelles po<span class=\"_ _1\"/>ur les employ\u00e9s r\u00e9pondan<span class=\"_ _1\"/>t \u00e0 des crit\u00e8res sp<span class=\"_ _1\"/>\u00e9cifiques (comme opter pou<span class=\"_ _1\"/>r une voiture de fo<span class=\"_ _1\"/>nction \u00e9lectrique ou h<span class=\"_ _1\"/>ybride).<span class=\"ls1 ws0\"> </span>Partena<span class=\"_ _13\"/>riat avec<span class=\"_ _13\"/> HCL technolog<span class=\"_ _13\"/>ies<span class=\"ls1 ws0\"> </span>En 2021, Proximu<span class=\"_ _1\"/>s a conclu un partenariat av<span class=\"_ _1\"/>e<span class=\"lsd3 ws118\">c HCL <span class=\"_ _1\"/>Technolo<span class=\"_ _1\"/>gies, <span class=\"_ _1\"/>en vertu d<span class=\"_ _1\"/>uquel c<span class=\"_ _1\"/>ette soci\u00e9<span class=\"_ _1\"/>t\u00e9 assu<span class=\"_ _7\"/>r<span class=\"_ _13\"/>e l'exp<span class=\"_ _1\"/>loitation<span class=\"_ _1\"/> et la m<span class=\"_ _1\"/>aintenan<span class=\"_ _1\"/>ce de </span>l'infrastructure de cloud<span class=\"_ _1\"/> priv\u00e9 de Proximus. L<span class=\"_ _1\"/>e partenariat pr\u00e9voit un<span class=\"_ _1\"/>e phase de tran<span class=\"_ _1\"/>sition, qui a d\u00e9but\u00e9 <span class=\"_ _1\"/>en octobre 2021 et <span class=\"lsd3 ws118\">s'<span class=\"_ _1\"/>est achev<span class=\"_ _1\"/>\u00e9e en f<span class=\"_ _1\"/>\u00e9vrier </span>2022.<span class=\"ls1 ws0\"> </span>HCL et <span class=\"lscf ws110\">Proximus ont co<span class=\"_ _1\"/>nclu un accord d<span class=\"_ _1\"/>e financement d'actif<span class=\"_ _1\"/>s (montant nominal de 6<span class=\"_ _1\"/>5 millions d'euro<span class=\"_ _1\"/>s) pour l'infrastructure qui<span class=\"_ _1\"/> rest<span class=\"lsd1 ws114\">e dans les </span></span>centres de donn\u00e9es <span class=\"_ _1\"/>de Proximus et sous le<span class=\"_ _1\"/> contr\u00f4le de Proximus<span class=\"_ _1\"/>. Au 31 d\u00e9cembre 2022, l<span class=\"_ _1\"/>a valeur com<span class=\"_ _1\"/>ptable est de 50 mill<span class=\"_ _1\"/>i<span class=\"lsd1 ws114\">ons d'euros (voir la </span>note 5, \"<span class=\"_ _1\"/>\u00c9quipem<span class=\"_ _1\"/>ent techn<span class=\"_ _7\"/>ique\").<span class=\"ls1 ws0\"> </span>La nouvelle infrastruc<span class=\"_ _1\"/>ture cloud qui a <span class=\"_ _1\"/>\u00e9t\u00e9 achet\u00e9e par HCL (mo<span class=\"_ _1\"/>ntant nominal de 1<span class=\"_ _1\"/>8 millions) et utilis\u00e9<span class=\"_ _1\"/>e par elle dans le ca<span class=\"_ _1\"/>dr<span class=\"ws113\">e du partenariat, a \u00e9t<span class=\"_ _13\"/>\u00e9 </span>qualifi\u00e9e de location. Au 31<span class=\"_ _1\"/> d\u00e9cembre 2022,<span class=\"_ _1\"/> la valeur<span class=\"ls1 ws0\"> </span>comptable du <span class=\"_ _1\"/>droit d'utilisation est de<span class=\"_ _1\"/> 17 millions d'euros (<span class=\"_ _1\"/>voir \"Autres\" dans le tabl<span class=\"_ _1\"/>eau ci<span class=\"ls1 ws0\">-</span>dessus).<span class=\"ls1 ws0\"> </span>La va<span class=\"_ _13\"/>leur<span class=\"_ _13\"/> net<span class=\"_ _13\"/>te comp<span class=\"_ _13\"/>ta<span class=\"_ _13\"/>ble d<span class=\"_ _13\"/>es ob<span class=\"_ _13\"/>lig<span class=\"_ _13\"/>atio<span class=\"_ _13\"/>ns lo<span class=\"_ _13\"/>cati<span class=\"_ _13\"/>ves (r<span class=\"_ _13\"/>ep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es so<span class=\"_ _13\"/>us le<span class=\"_ _13\"/>s dett<span class=\"_ _13\"/>es e<span class=\"_ _13\"/>t em<span class=\"_ _13\"/>pru<span class=\"_ _13\"/>nts por<span class=\"_ _13\"/>ta<span class=\"_ _13\"/>nt int<span class=\"_ _13\"/>\u00e9r<span class=\"_ _13\"/>\u00eats)<span class=\"_ _13\"/> et le<span class=\"_ _13\"/>s mou<span class=\"_ _13\"/>vem<span class=\"_ _13\"/>ents<span class=\"ls1 ws0\"> </span>d<span class=\"_ _13\"/>e la<span class=\"_ _13\"/> p\u00e9ri<span class=\"_ _13\"/>ode sont pr<span class=\"_ _13\"/>\u00e9s<span class=\"_ _13\"/>ent<span class=\"ws174\">\u00e9s ci<span class=\"_ _13\"/><span class=\"ls1 ws0\">-</span><span class=\"ws149\">d<span class=\"_ _13\"/>essou<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> : </span></span></span>Site<span class=\"_ _13\"/>s Sous<span class=\"ls1 ws0\">-</span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _191\"> </span><span class=\"lsfa ws149\">B\u00e2tim<span class=\"_ _13\"/>ent<span class=\"_ _13\"/>s</span> </span>V\u00e9hicu<span class=\"_ _13\"/>les<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _d8\"> </span></span>Autre<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>mobiles<span class=\"ls1 ws0\"> </span>locatio<span class=\"_ _13\"/>ns<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>144<span class=\"ls1 ws0\"> </span>83<span class=\"ls1 ws0\"> </span>44<span class=\"ls1 ws0\"> </span>5 8 284<span class=\"ls1 ws0\"> </span>Nouveaux contrats<span class=\"ls1 ws0\"> <span class=\"_ _192\"> </span>5 <span class=\"_ _78\"> </span>6 <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _ca\"> </span>2 <span class=\"_ _dc\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">34</span> </span>Modif<span class=\"_ _1\"/>ication<span class=\"_ _1\"/>s/ suppressio<span class=\"_ _1\"/>ns/r\u00e9\u00e9va<span class=\"_ _1\"/>luation du<span class=\"_ _1\"/> contrat<span class=\"ls1 ws0\"> <span class=\"_ _117\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">24</span> <span class=\"_ _d6\"> </span>1 <span class=\"_ _da\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _37\"> </span>0 <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">35</span> </span>Charg<span class=\"_ _13\"/>e <span class=\"ls1 ws0\">d'int\u00e9r\u00eat<span class=\"_ _13\"/>s <span class=\"_ _168\"> </span>1 <span class=\"_ _74\"> </span>1 <span class=\"_ _60\"> </span>0 <span class=\"_ _76\"> </span>0 <span class=\"_ _76\"> </span>0 <span class=\"_ _60\"> </span>2 </span>Remboursements de capital<span class=\"ls1 ws0\"> <span class=\"_ _193\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _ca\"> </span></span>-<span class=\"ls100 ws14e\">28<span class=\"_ _be\"> </span></span>-<span class=\"ls100 ws14e\">24<span class=\"_ _be\"> </span></span>-3<span class=\"_ _dc\"> </span>0 <span class=\"_ _d9\"> </span>-<span class=\"ls116 ws167\">80</span></span>Remboursements d'int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11f\"> </span>-1<span class=\"_ _cb\"> </span>-1<span class=\"_ _3e\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _76\"> </span>0 <span class=\"_ _dc\"> </span>0 <span class=\"_ _d6\"> </span>-2</span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>134<span class=\"ls1 ws0\"> </span>85<span class=\"ls1 ws0\"> </span>42<span class=\"ls1 ws0\"> </span>5 8 273<span class=\"ls1 ws0\"> </span>Nouveaux contrats<span class=\"ls1 ws0\"> <span class=\"_ _12d\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _60\"> </span>8 <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">24</span> <span class=\"_ _7b\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _d9\"> </span>0 <span class=\"_ _dc\"> </span><span class=\"lsfc ws14a\">63</span> </span>Modif<span class=\"_ _1\"/>ication<span class=\"_ _1\"/>s/ suppressio<span class=\"_ _1\"/>ns/r\u00e9\u00e9va<span class=\"_ _1\"/>luation du<span class=\"_ _1\"/> contrat<span class=\"ls1 ws0\"> <span class=\"_ _125\"> </span>4 <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _37\"> </span>0 <span class=\"_ _ca\"> </span>-1<span class=\"_ _d6\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">25</span> </span>Charge d'int\u00e9r\u00eats<span class=\"ws0\"> <span class=\"_ _168\"> </span>1 <span class=\"_ _74\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _60\"> </span>0 <span class=\"_ _2f\"> </span>0 <span class=\"_ _dc\"> </span>0 <span class=\"_ _3e\"> </span>2 </span>Remboursements de capital<span class=\"ls1 ws0\"> <span class=\"_ _193\"> </span>-<span class=\"ls100 ws14e\">25<span class=\"_ _ca\"> </span></span>-<span class=\"ls100 ws14e\">30<span class=\"_ _be\"> </span></span>-<span class=\"ls100 ws14e\">25<span class=\"_ _45\"> </span></span>-<span class=\"lsff ws148\">10<span class=\"_ _d9\"> </span></span>0 <span class=\"_ _c0\"> </span>-<span class=\"lsfc ws14a\">90</span></span>Remboursements d'int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11f\"> </span>-1<span class=\"_ _cb\"> </span>-1<span class=\"_ _3e\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _76\"> </span>0 <span class=\"_ _dc\"> </span>0 <span class=\"_ _d6\"> </span>-2</span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>126<span class=\"ls1 ws0\"> </span>83<span class=\"ls1 ws0\"> </span>40<span class=\"ls1 ws0\"> </span>13<span class=\"ls1 ws0\"> </span>9 272<span class=\"ls1 ws0\"> </span>Partie \u00e0 co<span class=\"_ _1\"/>urt terme<span class=\"ls1 ws0\"> </span>23<span class=\"ls1 ws0\"> <span class=\"_ _da\"> </span></span>27<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">18<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span>1 <span class=\"_ _d6\"> </span>3 <span class=\"_ _da\"> </span><span class=\"ls110 ws16e\">73</span> </span>Partie \u00e0 lo<span class=\"_ _13\"/>ng terme<span class=\"ws0\"> </span>102<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _ca\"> </span><span class=\"ls100 ws14e\">57</span> <span class=\"_ _ca\"> </span><span class=\"ls100 ws14e\">22</span> <span class=\"_ _9f\"> </span></span>12<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _ca\"> </span>6 <span class=\"_ _c0\"> </span></span>199<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Il n\u2019y a pas de p<span class=\"_ _1\"/>aiements significatif<span class=\"_ _1\"/>s en 2022 relatifs aux loc<span class=\"_ _1\"/>ations dont la date <span class=\"_ _1\"/>de d\u00e9but de location e<span class=\"_ _1\"/>st post\u00e9rieure au 31<span class=\"_ _1\"/> d\u00e9cembr<span class=\"lsce ws10f\">e 2022.<span class=\"ls1 ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _194\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _b3\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Montants re<span class=\"_ _1\"/>connus dans le<span class=\"_ _1\"/> compte de r\u00e9<span class=\"_ _1\"/>sultats<span class=\"ls1 ws0\"> : </span>Amortissement<span class=\"_ _13\"/>s <span class=\"_ _195\"> </span>-<span class=\"ls116 ws167\">80<span class=\"_ _18\"> </span></span>-<span class=\"ls116 ws167\">84</span>Charge d'int\u00e9r\u00eats<span class=\"ws0\"> </span>-2<span class=\"_ _da\"> </span>-2Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">82</span> -<span class=\"ls116 ws167\">86</span> Montant tota<span class=\"_ _1\"/>l de loca<span class=\"_ _1\"/>tion d\u00e9caiss\u00e9<span class=\"_ _1\"/> par le groupe<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Remboursement d'obligations locatives (dans les flux de tr\u00e9sor<span class=\"_ _1\"/>erie de -<span class=\"ls110 ws16e\">7</span>9<span class=\"ls1 ws0\"> <span class=\"_ _ed\"> </span>-<span class=\"lsfc ws14a\">90</span></span>financement)<span class=\"_ _13\"/> Charges d'int\u00e9r\u00eats (dans les flux de tr\u00e9sor<span class=\"_ _1\"/>erie <span class=\"ls1 ws0\">op\u00e9rationnels<span class=\"_ _13\"/>) <span class=\"_ _196\"> </span>-2<span class=\"_ _da\"> </span>-2</span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">82</span> -<span class=\"ls118 ws171\">92</span> Le tab<span class=\"_ _13\"/>leau<span class=\"_ _13\"/> d'\u00e9ch<span class=\"_ _13\"/>\u00e9a<span class=\"_ _13\"/>nc<span class=\"_ _13\"/>e des f<span class=\"_ _13\"/>lux d<span class=\"_ _13\"/>e tr<span class=\"_ _13\"/>\u00e9sor<span class=\"_ _13\"/>erie n<span class=\"_ _13\"/>on a<span class=\"_ _13\"/>ctu<span class=\"_ _13\"/>alis<span class=\"_ _13\"/>\u00e9s a<span class=\"_ _13\"/>ttend<span class=\"_ _13\"/>us p<span class=\"_ _13\"/>ou<span class=\"_ _13\"/>r les d<span class=\"_ _13\"/>ette<span class=\"_ _13\"/>s de <span class=\"_ _13\"/>loca<span class=\"_ _13\"/>tion <span class=\"_ _13\"/>est p<span class=\"_ _13\"/>r\u00e9sen<span class=\"_ _13\"/>t<span class=\"_ _13\"/>\u00e9 ci<span class=\"ls1 ws0\">-</span>d<span class=\"_ _13\"/>esso<span class=\"_ _13\"/>us :<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 31 d<span class=\"_ _13\"/>\u00e9ce<span class=\"_ _13\"/>mbre 2<span class=\"_ _13\"/>02<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> <span class=\"_ _d2\"> </span><span class=\"lsfc ws14a\">2022</span> <span class=\"_ _b9\"> </span><span class=\"lsfc ws14a\">2023<span class=\"_ _13\"/></span> <span class=\"_ _b9\"> </span><span class=\"lsfc ws14a\">2024</span></span>20252026<span class=\"ls1 ws0\"> <span class=\"_ _ec\"> </span></span>2027<span class=\"ls1 ws0\"> <span class=\"_ _9\"> </span></span>2028<span class=\"ls1 ws0\">- <span class=\"_ _13\"/></span>2048Total(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> </span>Paiements de loc<span class=\"_ _13\"/>ation non actualis<span class=\"_ _13\"/>\u00e9s<span class=\"ws0\"> </span>71<span class=\"ls1 ws0\"> </span>54<span class=\"ls1 ws0\"> </span>41<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>16<span class=\"ls1 ws0\"> </span>43<span class=\"ls1 ws0\"> </span>281<span class=\"ls1 ws0\"> </span>Au 31 d<span class=\"_ _13\"/>\u00e9ce<span class=\"_ _13\"/>mbre 2<span class=\"_ _13\"/>022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Paiements de loc<span class=\"_ _13\"/>ation non actualis<span class=\"_ _13\"/>\u00e9s<span class=\"ws0\"> </span>86<span class=\"ls1 ws0\"> </span>50<span class=\"ls1 ws0\"> </span>40<span class=\"ls1 ws0\"> </span>30<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>55<span class=\"ls1 ws0\"> </span>278<span class=\"ls1 ws0\"> </span>Annexe 7. Co\u00fbts des contrats Les co\u00fbts<span class=\"_ _1\"/> de con<span class=\"_ _1\"/>trat comp<span class=\"_ _7\"/>r<span class=\"_ _13\"/>ennent<span class=\"_ _1\"/> essen<span class=\"_ _1\"/>tiellemen<span class=\"_ _1\"/>t l\u2019actif<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">relatif aux commissions l<span class=\"_ _1\"/>i\u00e9es \u00e0 l\u2019obtention de <span class=\"_ _1\"/>contrats postpaid. C<span class=\"_ _1\"/>es co\u00fbts qui sont </span></span>directem<span class=\"_ _1\"/>ent li\u00e9s <span class=\"_ _1\"/>\u00e0 des <span class=\"_ _1\"/>contrats so<span class=\"_ _7\"/>nt support\u00e9s<span class=\"_ _1\"/> car le G<span class=\"_ _1\"/>roupe ob<span class=\"_ _1\"/>tient l<span class=\"_ _1\"/>e contra<span class=\"_ _1\"/>t et estim<span class=\"_ _1\"/>e qu\u2019il<span class=\"_ _1\"/>s seront <span class=\"_ _1\"/>recouv<span class=\"_ _1\"/>r\u00e9s.<span class=\"ls1 ws0\"> </span>Les co<span class=\"_ _1\"/>\u00fbts des<span class=\"_ _1\"/> contrat<span class=\"_ _1\"/>s comprennent \u00e9galemen<span class=\"_ _1\"/>t les d\u00e9penses activ\u00e9es po<span class=\"_ _1\"/>ur assurer le princi<span class=\"_ _1\"/>pe de correspondance av<span class=\"_ _1\"/>ec les produits. Ces d<span class=\"_ _1\"/>\u00e9penses activ\u00e9<span class=\"lsdd ws125\">es son<span class=\"_ _13\"/>t </span>comptabilis\u00e9es dans le<span class=\"_ _1\"/> compte de r\u00e9sultat au <span class=\"_ _1\"/>m\u00eame rythme qu<span class=\"_ _1\"/>e la comptabilisation du<span class=\"_ _1\"/> produit corresp<span class=\"lsd1 ws11a\">ondant.<span class=\"ls1 ws0\"> </span></span>Pour les commissions l<span class=\"_ _1\"/>i\u00e9es \u00e0 l\u2019obtention de <span class=\"_ _1\"/>contrats mobile prepa<span class=\"_ _1\"/>id, le Groupe applique la<span class=\"_ _1\"/> mesure de si<span class=\"_ _1\"/>mplification pr\u00e9vue da<span class=\"lse6 ws152\">ns l\u2019<span class=\"_ _13\"/>IFR<span class=\"_ _13\"/>S<span class=\"_ _13\"/> 15 qu<span class=\"_ _13\"/>i<span class=\"_ _13\"/> </span>autorise \u00e0 prendre di<span class=\"_ _1\"/>rectement en charge le<span class=\"_ _1\"/>s frais engag\u00e9s en v<span class=\"_ _1\"/>ue de l\u2019obtention du<span class=\"_ _1\"/> contrat si la p\u00e9riode<span class=\"_ _1\"/> d\u2019\u00e9talement aurait <span class=\"_ _1\"/>\u00e9t\u00e9 d\u2019un an ou moins.<span class=\"ls1 ws0\"> </span>L\u2019actif est diff\u00e9r\u00e9 lin\u00e9a<span class=\"_ _1\"/>irement sur 3 ans pou<span class=\"_ _1\"/>r les contrats du seg<span class=\"_ _1\"/>ment r\u00e9sidentiel et sur <span class=\"_ _1\"/>5 ans pour les co<span class=\"_ _1\"/>ntrats du march\u00e9 <span class=\"lsd3 ws118\">d\u2019en<span class=\"_ _1\"/>trepris<span class=\"_ _1\"/>es. L\u2019\u00e9ta<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> </span>de ces charges e<span class=\"_ _1\"/>st comptabilis\u00e9 par nat<span class=\"_ _1\"/>ure parmi les achats<span class=\"_ _1\"/> de <span class=\"lsd3 ws118\">mat\u00e9r<span class=\"_ _1\"/>iel et de s<span class=\"_ _1\"/>ervices l<span class=\"_ _7\"/>i\u00e9s \u00e0 la vent<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span></span>Les mouvements sur les co\u00fbts des contrats en 2022 et 2021 <span class=\"_ _1\"/>sont les suivants :<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span></span>2022<span class=\"ls1 ws0\"> </span>Solde au 1er janvier<span class=\"ls1 ws0\"> </span>108<span class=\"ls1 ws0\"> </span>110<span class=\"ls1 ws0\"> </span>Dimi<span class=\"_ _1\"/>nution / au<span class=\"_ _1\"/>gmentation<span class=\"_ _1\"/> des actif<span class=\"_ _1\"/>s sur contr<span class=\"_ _1\"/>ats relati<span class=\"_ _1\"/>fs aux co<span class=\"_ _1\"/>ntrats exi<span class=\"_ _1\"/>stants dans le bi<span class=\"_ _1\"/>lan d'o<span class=\"_ _1\"/>uverture<span class=\"ls1 ws0\"> </span>Evolution normale<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _197\"> </span>-<span class=\"lsfc ws14a\">66<span class=\"_ _8b\"> </span></span>-<span class=\"lsfc ws14a\">67</span></span>Nouvea<span class=\"_ _1\"/>ux co\u00fbts des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _198\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _29\"> </span><span class=\"lsfc ws14a\">67</span> </span>Solde au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>110<span class=\"ls1 ws0\"> </span>111<span class=\"ls1 ws0\"> </span>La quote<span class=\"ls1 ws0\">-</span>part du solde<span class=\"_ _1\"/> aux 31 d\u00e9cembre 2022<span class=\"_ _1\"/> et 2021 des co\u00fb<span class=\"_ _1\"/>ts des contrats diff<span class=\"_ _1\"/>\u00e9r\u00e9s \u00e0 moins d\u2019un an <span class=\"_ _1\"/>et celle diff\u00e9r\u00e9e \u00e0 plus<span class=\"_ _1\"/> d\u2019an an sont les suivantes<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _199\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span></span>2022<span class=\"ls1 ws0\"> </span></span>Co\u00fbts des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> </span>110<span class=\"ls1 ws0\"> </span>111<span class=\"ls1 ws0\"> </span>Diff\u00e9r\u00e9<span class=\"_ _13\"/> sur 12<span class=\"_ _13\"/> mois<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span><span class=\"ls100 ws14e\">55</span> <span class=\"_ _29\"> </span><span class=\"ls100 ws14e\">56</span> </span>Diff\u00e9r\u00e9 sur plus de 12 mois<span class=\"ls1 ws0\"> <span class=\"_ _19b\"> </span><span class=\"ls100 ws14e\">55</span> <span class=\"_ _29\"> </span><span class=\"ls100 ws14e\">55</span> </span>Annexe 8.1. Participations dans des filiales Les \u00e9tats financiers con<span class=\"_ _1\"/>solid\u00e9s comprennent les \u00e9<span class=\"_ _1\"/>tats financiers de Proximus<span class=\"_ _1\"/> S.A. et des filial<span class=\"_ _1\"/>es figurant dans le tableau <span class=\"_ _1\"/>ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws11e\">dessou<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">(les<span class=\"_ _13\"/> </span></span></span></span>pourcentages dans l<span class=\"_ _1\"/>e tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessou<span class=\"_ _1\"/>s repr\u00e9<span class=\"_ _1\"/>sentent<span class=\"_ _1\"/> le pourc<span class=\"_ _1\"/>entage de<span class=\"_ _1\"/> parts d<span class=\"_ _1\"/>\u00e9tenues <span class=\"_ _1\"/>par le g<span class=\"_ _1\"/>roupe)<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws115\">: <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span>Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"lsfa ws174\">S<span class=\"_ _13\"/>i\u00e8ge so<span class=\"_ _13\"/>cial<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9ta<span class=\"_ _13\"/>blis<span class=\"_ _13\"/>semen<span class=\"_ _13\"/>t<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Proximus SA de Droit Publ<span class=\"_ _13\"/>ic<span class=\"ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique Maison m\u00e8re<span class=\"ws0\"> </span>1030 Brussels<span class=\"ls1 ws0\"> </span>TVA BE 0202.239.951<span class=\"ls1 ws0\"> </span>PXS Re<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Rue de Merl 74<span class=\"ls1 ws0\"> </span>Luxembourg<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>2146 Luxemburg<span class=\"ls1 ws0\"> </span>Connectimmo SA<span class=\"ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Brussels<span class=\"ls1 ws0\"> </span>TVA BE 0477<span class=\"_ _13\"/>.931.965<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Proximus Media House (PmH)<span class=\"ls1 ws0\"> </span>Rue Ca<span class=\"_ _13\"/>rli 2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1140 Ev<span class=\"_ _13\"/>er<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>TVA BE 0875.092.626<span class=\"ls1 ws0\"> </span>Telindus - <span class=\"lsfe ws14a\">ISIT BV<span class=\"_ _13\"/></span> Krommewetering 7<span class=\"_ _13\"/><span class=\"ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3543 AP Utrecht<span class=\"ls1 ws0\"> </span>Proximus Luxembourg SA<span class=\"ls1 ws0\"> </span>18 rue du Puits Romain   <span class=\"ls1 ws0\"> </span>Luxembourg<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8070 B<span class=\"_ _13\"/>ertrang<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>Proximus ICT SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bld <span class=\"ls100 ws164\">du Roi Albert II 27</span> Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>TVA BE 0826.94<span class=\"_ _13\"/>2.915<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Proximus ICT <span class=\"ws0\">- </span>Expe<span class=\"_ _13\"/>rt Community Ferdinand Allenst<span class=\"_ _13\"/>raat 38<span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>CVBA<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>3001 Heverlee<span class=\"ls1 ws0\"> </span>(3)<span class=\"ls1 ws0\"> </span>TVA BE 0841.396.905<span class=\"ls1 ws0\"> </span>Proximus Opal SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bld <span class=\"ls100 ws164\">du Roi Albert II 27</span> Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Brussels<span class=\"ls1 ws0\"> </span>TVA BE 0861.585.672<span class=\"ls1 ws0\"> </span>Be-<span class=\"lsfa ws17a\">Mobi<span class=\"_ _13\"/>le SA<span class=\"_ _13\"/></span> Kardinaal Merc<span class=\"_ _13\"/>ierl<span class=\"_ _13\"/>aan 1A<span class=\"ls1 ws0\"> </span>Belgique 93%<span class=\"ls1 ws0\"> </span>93%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TVA BE 0881.959.533<span class=\"ls1 ws0\"> </span>Mediamobile Nordic OY<span class=\"_ _13\"/><span class=\"ws0\"> </span>\u00c4yritie 8B <span class=\"ws0\"> </span>Finlande 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>01510<span class=\"_ _13\"/> <span class=\"ls114 ws164\">Vant<span class=\"_ _13\"/>aa,<span class=\"ls1 ws0\">  Finland<span class=\"_ _13\"/> </span></span>(4)<span class=\"ls1 ws0\"> </span>FI 23364202<span class=\"ls1 ws0\"> </span>Mediamobile SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Rue du Gouverneur G\u00e9n\u00e9ral Ebou\u00e9 24<span class=\"ls1 ws0\"> </span>France 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>F-<span class=\"ls10f ws166\">92130 Issy Les Moulineaux</span> Flitsmeist<span class=\"_ _13\"/>er BV<span class=\"ws0\"> </span>Landjuweel 24<span class=\"ls1 ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>93%<span class=\"ls1 ws0\"> </span>93%<span class=\"ls1 ws0\"> </span>3905 PG Veenendaal<span class=\"ls1 ws0\"> </span>Cascado<span class=\"_ _13\"/>r BV<span class=\"ls1 ws0\"> </span>Kardinaal <span class=\"_ _13\"/><span class=\"ls10f ws166\">Mercierlaan 1, bus A<span class=\"ls1 ws0\"> </span></span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>VAT BE 0648 964<span class=\"_ _13\"/> 048<span class=\"ls1 ws0\"> </span>Annexe<span class=\"ff51 fs8 fc3 ls1 ws0\"> </span><span class=\"lsf6 ws177\">8. Par<span class=\"_ _13\"/>ticipations dans des filiale<span class=\"_ _13\"/>s, <span class=\"ls119 ws178\">co<span class=\"ls1 ws0\">-<span class=\"lsf8 ws147\">entre<span class=\"_ _1\"/>prises et<span class=\"_ _1\"/> entrep<span class=\"_ _1\"/>rises<span class=\"_ _1\"/> </span></span></span></span>associ\u00e9es<span class=\"ls1 ws0\"> </span>Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"lsfb ws167\">Si\u00e8ge soc<span class=\"_ _13\"/>ial</span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9tablissemen<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Scarlet Belgium NV<span class=\"ls1 ws0\"> </span>Car<span class=\"_ _1\"/>listraat 2<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>1140 Ev<span class=\"_ _13\"/>er<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>TVA BE 0447.976.484<span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>Clear<span class=\"_ _13\"/>Medi<span class=\"_ _13\"/>a SA<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Merksemsesteenweg 148<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>2100 Deurne<span class=\"ls1 ws0\"> </span>TVA BE 0831.425.897<span class=\"ls1 ws0\"> </span>Davinsi Labs NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Borsbeeksebrug 28/2verd <span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>2600 Ant<span class=\"_ _13\"/>werpe<span class=\"_ _13\"/>n<span class=\"ls1 ws0\"> </span>TVA BE 0550.853.793<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Chancery House 5th floor , Lislet, G<span class=\"_ _1\"/>eoffrey Street<span class=\"ls1 ws0\"> </span>Ile Maurice<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Mauri<span class=\"_ _1\"/>tius Ltd<span class=\"ls1 ws0\"> </span>Port Louis<span class=\"_ _13\"/> 1112<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsfe ws14d\">07</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services SA<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>TVA BE 0866.97<span class=\"_ _13\"/>7.98<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Eichweisenring 1<span class=\"_ _13\"/>1<span class=\"ws0\"> </span>Allemagne 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Deutschlan<span class=\"_ _1\"/>d GMB<span class=\"_ _1\"/>H<span class=\"ls1 ws0\"> </span>70567 Stu<span class=\"_ _1\"/>ttgart<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 2 New Bailey, 6 Stanley Street, Sa<span class=\"_ _1\"/>lford<span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services UK Ltd<span class=\"ls1 ws0\"> </span>Greater<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Manche<span class=\"_ _1\"/>ster M3 5GS<span class=\"ls1 ws0\"> </span></span></span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Wilhelminakade 173<span class=\"_ _13\"/>, unit 41 32<span class=\"ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Nederland BV<span class=\"ls1 ws0\"> </span>3072 AP<span class=\"_ _13\"/> Rotte<span class=\"_ _13\"/>rdam<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Corpo<span class=\"_ _1\"/>ration tr<span class=\"_ _1\"/>ust center <span class=\"ls1 ws0\">- <span class=\"lsff ws148\">1209 <span class=\"ls10f ws166\">Orange street</span></span> </span>Etats Uni<span class=\"_ _1\"/>s 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services North Amer<span class=\"_ _13\"/>ica Inc<span class=\"ws0\"> </span>d'Am\u00e9riq<span class=\"_ _13\"/>ue<span class=\"ls1 ws0\"> </span>USA <span class=\"ls1 ws0\">- <span class=\"ws14c\">1980<span class=\"_ _13\"/>1 Willington Dela<span class=\"_ _13\"/>ware</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 80 Robinson Road #02<span class=\"ws0\">-<span class=\"_ _13\"/><span class=\"lsfe ws14d\">00</span> </span>Singapour 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Asia Pte L<span class=\"_ _1\"/>td<span class=\"ls1 ws0\"> </span>Singapore 068<span class=\"_ _13\"/>898<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Avenida da Republica, 50, 1<span class=\"_ _1\"/>0\u00e8me \u00e9tag<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>Portug<span class=\"_ _13\"/>al<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services (Portugal) SA<span class=\"ls1 ws0\"> </span>1069<span class=\"ls1 ws0\">-<span class=\"_ _13\"/><span class=\"ls100 ws164\">211 Lisboa</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Via dell<span class=\"_ _13\"/>a Moscova 3<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Italie<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Italia Srl<span class=\"ls1 ws0\"> </span>2012<span class=\"_ _13\"/>1 Mila<span class=\"_ _13\"/>no<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Calle Salv<span class=\"_ _13\"/>atierra, 4<span class=\"_ _13\"/>, 2c<span class=\"ls1 ws0\"> </span>Espagne 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Spain SL<span class=\"_ _13\"/><span class=\"ws0\"> </span>28034 Madrid<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Gesellsch<span class=\"_ _1\"/>aftsstra<span class=\"_ _1\"/>sse 27<span class=\"ls1 ws0\"> </span>Suisse<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Servic<span class=\"_ _13\"/>es S<span class=\"_ _13\"/>witzerlan<span class=\"_ _13\"/>d AG<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>3001 Bern<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Wildpretmarkt 2<span class=\"ls1 ws0\">-4 </span>Autric<span class=\"_ _13\"/>he<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Austria<span class=\"_ _1\"/> GMBH<span class=\"ls1 ws0\"> </span>1010 Wien<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Drottninggatan 30<span class=\"_ _13\"/><span class=\"ws0\"> </span>Su\u00e8de<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Sweden AB<span class=\"ls1 ws0\"> </span>411<span class=\"ls1 ws0\">-</span><span class=\"ls111\">14 G<span class=\"_ _13\"/>oteb<span class=\"_ _13\"/>org</span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier #409 Raffine Higashi <span class=\"_ _13\"/>Ginza, 4<span class=\"ws0\">-<span class=\"lsff ws148\">14<span class=\"_ _13\"/></span> </span>Japon<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Servic<span class=\"_ _13\"/>es JAP<span class=\"_ _13\"/>AN  KK<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Tsukiji 4 <span class=\"ls1 ws0\">- Chome - <span class=\"lsfa ws149\">Chu<span class=\"_ _13\"/>o</span>-</span><span class=\"ws16c\">ku<span class=\"ls1 ws0\"> </span></span>Tokyo 104<span class=\"ls1 ws0\">-<span class=\"_ _13\"/><span class=\"lsfe ws14d\">0045</span> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 5/F Manulife Place<span class=\"_ _13\"/><span class=\"ws0\"> </span>Chine 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services China Ltd<span class=\"_ _13\"/><span class=\"ws0\"> </span>348 Kwun T<span class=\"_ _13\"/>ong R<span class=\"_ _13\"/>oad, Ko<span class=\"_ _13\"/>wloon<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Hong Kong<span class=\"ws0\"> </span>(1)Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"lsfb ws167\">Si\u00e8ge soc<span class=\"_ _13\"/>ial</span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9tablissemen<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Belgacom International Carrier Ghana 20 Jones<span class=\"_ _13\"/> Nels<span class=\"_ _13\"/>on Road, <span class=\"_ _13\"/>Adabrak<span class=\"_ _13\"/>a,  PO Box<span class=\"_ _13\"/> GP Ghana<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>Ltd<span class=\"ls1 ws0\"> </span>821<span class=\"ls1 ws0\"> </span>Accra<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1) (4<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 1 Marga<span class=\"_ _13\"/>ret St<span class=\"_ _13\"/>reet <span class=\"ls1 ws0\">-<span class=\"_ _13\"/> <span class=\"ls10f ws166\">Level 11</span> </span>Austral<span class=\"_ _13\"/>ie<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Australi<span class=\"_ _1\"/>a Pty Ltd<span class=\"ls1 ws0\"> </span>Sydney NSW 2000<span class=\"ls1 ws0\"> </span>Austral<span class=\"_ _13\"/>ie<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Dubai Internet City<span class=\"_ _13\"/><span class=\"ws0\"> </span>Emirats Arabes Unis<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Services Dubai FZ<span class=\"ws0\">-<span class=\"lsfc ws14a\">LL<span class=\"_ _13\"/>C</span> </span>Premises 306 <span class=\"ws0\">- <span class=\"ls10e ws165\">Fl<span class=\"_ _13\"/>oor 03<span class=\"_ _13\"/></span>- </span>Building 02 <span class=\"_ _13\"/><span class=\"ws0\">-<span class=\"ls111 ws148\">PO box </span></span>502307<span class=\"ls1 ws0\"> </span>Dubai<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional <span class=\"ls10e ws162\">Carri<span class=\"_ _13\"/>er </span>Central O<span class=\"_ _13\"/>ffic<span class=\"_ _13\"/>e Park n<span class=\"_ _13\"/>\u00b05<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Afrique du Sud<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s South Af<span class=\"_ _1\"/>rica Pro<span class=\"_ _1\"/>prietary L<span class=\"_ _1\"/>td<span class=\"ls1 ws0\"> </span>257 Jean Avenue, Centurion<span class=\"ls1 ws0\"> </span>Gauteng 0157<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier 5th Floor, West Wing, ICE<span class=\"_ _13\"/>A Lion Center<span class=\"_ _13\"/><span class=\"ws0\"> </span>Kenya<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Kenya Ltd<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Riverside Park, PO Box 1<span class=\"_ _13\"/>0643<span class=\"ws0\"> </span>00100 Nairobi<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Rue du Colonel Moll 3<span class=\"ls1 ws0\"> </span>France 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Servic<span class=\"_ _13\"/>es Fran<span class=\"_ _13\"/>ce SAS<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>75017 Par<span class=\"_ _1\"/>is<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Belgacom Internat<span class=\"_ _13\"/>ional Carrier Level 6, Menara 1 Dutamas<span class=\"ls1 ws0\"> </span>la<span class=\"ls1 ws0\"> <span class=\"ls114 ws164\">Malaisie<span class=\"_ _13\"/></span> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Service<span class=\"_ _1\"/>s Malaysi<span class=\"_ _1\"/>a<span class=\"ls1 ws0\"> </span>Solaris Dut<span class=\"_ _13\"/>amas, No.<span class=\"_ _13\"/> 1 Jala<span class=\"_ _13\"/>n Dutam<span class=\"_ _13\"/>as 1,<span class=\"ls1 ws0\"> </span>50480 Kual<span class=\"_ _13\"/>a Lumpu<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span>No. 202001015524 (1371844<span class=\"ls1 ws0\">-<span class=\"_ _13\"/><span class=\"ls11d ws17c\">D)</span> </span>(1)<span class=\"ls1 ws0\"> </span>TeleSign Holdings Inc<span class=\"_ _13\"/><span class=\"ws0\"> </span>13274 Fiji Way , Suite 600<span class=\"_ _13\"/><span class=\"ws0\"> </span>Etats Uni<span class=\"_ _1\"/>s 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>d'Am\u00e9riq<span class=\"_ _13\"/>ue<span class=\"ls1 ws0\"> </span>Marin<span class=\"_ _13\"/>a del Re<span class=\"_ _13\"/>y, <span class=\"_ _13\"/>CA 90<span class=\"_ _13\"/>292<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TeleSign <span class=\"ls10e ws162\">Corp<span class=\"_ _13\"/>orat<span class=\"_ _13\"/>ion</span> 13274 Fiji Way , Suite 600<span class=\"_ _13\"/><span class=\"ws0\"> </span>Etats Uni<span class=\"_ _1\"/>s 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>d'Am\u00e9riq<span class=\"_ _13\"/>ue<span class=\"ls1 ws0\"> </span>Marin<span class=\"_ _13\"/>a del Re<span class=\"_ _13\"/>y, <span class=\"_ _13\"/>CA 90<span class=\"_ _13\"/>292<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TeleSign UK<span class=\"ls1 ws0\"> </span>2 New Bailey, 6 Stanley Street, Sa<span class=\"_ _1\"/>lford<span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Greater Manchester M3 5GS<span class=\"ls1 ws0\"> </span>TeleSign Mobile Ltd<span class=\"_ _13\"/><span class=\"ws0\"> </span>2 New Bailey, 6 <span class=\"ls101 ws14f\">Sta<span class=\"_ _1\"/>nley Stre<span class=\"_ _1\"/>et, Salfor<span class=\"_ _1\"/>d<span class=\"ls1 ws0\"> </span></span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Greater Manchester M3 5GS<span class=\"ls1 ws0\"> </span>TeleSign Doo<span class=\"ws0\"> </span>Tresnjinog cvet<span class=\"_ _13\"/>a 1<span class=\"ws0\"> </span>Serbie<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>11070 N<span class=\"_ _13\"/>ov<span class=\"_ _13\"/>i Beo<span class=\"_ _13\"/>grad<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>TeleSign Netherlands<span class=\"_ _13\"/> B.V.<span class=\"ws0\"> </span>2 New Bailey, 6 Stanley Street, Sa<span class=\"_ _1\"/>lford<span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Greater<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Manche<span class=\"_ _1\"/>ster M3 5GS<span class=\"ls1 ws0\"> </span></span></span>TeleSign Singapore Pt<span class=\"_ _13\"/>e. Ltd.<span class=\"ws0\"> </span>1 Robinson Road, #<span class=\"_ _13\"/>17<span class=\"ws0\">-<span class=\"lsfe ws14d\">00</span> </span>Singapour 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>AIA Towe<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span>Singapore (048542)<span class=\"ls1 ws0\"> </span>TeleSign (Beijing<span class=\"_ _13\"/>) Technology Co., Lt<span class=\"_ _13\"/>d.<span class=\"ws0\"> </span>Office 1551, 15/F, Office Bu<span class=\"_ _13\"/>ilding A, Pa<span class=\"_ _13\"/>rkview Chine 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>Green,<span class=\"ls1 ws0\"> </span>9 <span class=\"ls111 ws148\">Dongdaq<span class=\"_ _13\"/>iao <span class=\"_ _13\"/>Road, Ch<span class=\"_ _13\"/>aoyan<span class=\"_ _13\"/>g Distric<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span></span>Beijing 100020<span class=\"ws0\"> </span>Codit Holding BV<span class=\"ws0\"> </span>Gaston Crommenla<span class=\"_ _13\"/>an 14, box 301<span class=\"_ _13\"/><span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9050 Ledeberg<span class=\"ls1 ws0\"> </span>VAT BE 662.<span class=\"_ _13\"/>946.40<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>Codit BV<span class=\"ws0\"> </span>Gaston Crommenla<span class=\"_ _13\"/>an 14, box 301<span class=\"_ _13\"/><span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9050 Ledeberg<span class=\"ls1 ws0\"> </span>VAT <span class=\"ls1 ws0\">BE <span class=\"lsfe ws14d\">0471.34<span class=\"_ _13\"/>9.823</span> </span>Codit Sw<span class=\"_ _13\"/>itzerl<span class=\"_ _13\"/>and<span class=\"_ _13\"/> AG<span class=\"ls1 ws0\"> </span>The Circle 6<span class=\"ws0\"> </span>Suisse<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8058 Zurich<span class=\"ls1 ws0\"> </span>VAT CH<span class=\"_ _13\"/>E<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">335.77<span class=\"_ _13\"/>6.516</span> </span>Pays Nom<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"lsfb ws167\">Si\u00e8ge soc<span class=\"_ _13\"/>ial</span> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _cd\"> </span></span>2022<span class=\"ls1 ws0\"> </span>d'\u00e9tablissemen<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Codit Integration Ltd. <span class=\"_ _13\"/><span class=\"ws0\"> </span>Landmark<span class=\"_ _13\"/> House<span class=\"_ _13\"/>, Stat<span class=\"_ _13\"/>ion Road<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Royaume Uni<span class=\"_ _13\"/><span class=\"ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span> <span class=\"ws14c\">RG27 9HA Hook (Hamp<span class=\"_ _13\"/>shire)</span> VAT GB<span class=\"_ _13\"/> 24<span class=\"_ _13\"/>1.57<span class=\"_ _13\"/>81.<span class=\"_ _13\"/>10<span class=\"ls1 ws0\"> </span>Codit Managed Servic<span class=\"_ _13\"/>es BV<span class=\"ws0\"> </span>Gaston Crommenla<span class=\"_ _13\"/>an 14, box 301<span class=\"_ _13\"/><span class=\"ws0\"> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>9050 Ledeberg<span class=\"ls1 ws0\"> </span>VAT BE 0835.734.875<span class=\"ls1 ws0\"> </span>CODIT<span class=\"_ _13\"/> Mare<span class=\"_ _13\"/> Lim<span class=\"_ _13\"/>ited<span class=\"_ _13\"/> <span class=\"ls1 ws0\"> </span>Internat<span class=\"_ _13\"/>ional<span class=\"_ _13\"/> House<span class=\"_ _13\"/>, Mdina <span class=\"_ _13\"/>Road<span class=\"ls1 ws0\"> </span>Malte<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>BKR 3000 Mriehel<span class=\"_ _13\"/><span class=\"ws0\"> </span>C55412<span class=\"ls1 ws0\"> </span>Codit Nederland B.V<span class=\"_ _13\"/><span class=\"ws0\"> </span>Atoomweg 350,<span class=\"ls1 ws0\"> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3542AB Utrecht<span class=\"ls1 ws0\"> </span>Votijnit L<span class=\"_ _1\"/>da. (<span class=\"_ _1\"/>Codit Por<span class=\"_ _1\"/>tugal) <span class=\"ls1 ws0\"> </span>Edificio LACS Anjos, Ru<span class=\"_ _13\"/>a Febo Moniz, 27<span class=\"_ _13\"/><span class=\"ws0\"> </span>Portug<span class=\"_ _13\"/>al<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1150<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls100 ws17d\">152 Lisboa</span> </span>NIPC 510.595.251<span class=\"ls1 ws0\"> </span>Codit Software Limited <span class=\"_ _13\"/><span class=\"ws0\"> </span>Internat<span class=\"_ _13\"/>ional<span class=\"_ _13\"/> House<span class=\"_ _13\"/>, Mdina <span class=\"_ _13\"/>Road<span class=\"ls1 ws0\"> </span>Malte<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>BKR 3000 Mriehel<span class=\"_ _13\"/><span class=\"ws0\"> </span> <span class=\"ls100 ws14e\">C64225</span> Codit France S.A.S. <span class=\"ls1 ws0\">  </span>18, Boulevard Malesherbes<span class=\"ls1 ws0\"> </span>France 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>75008 Paris 08<span class=\"ls1 ws0\"> </span>VAT FR<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">0478<span class=\"_ _13\"/>.300.189</span> </span>UMBRiO Holding BV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bisonspoor 3002<span class=\"ws0\">-<span class=\"_ _13\"/><span class=\"ls10e ws162\">A501</span> </span>Pays<span class=\"ls1 ws0\">-</span>B<span class=\"_ _13\"/>as<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3605 LT Maa<span class=\"_ _13\"/>rssen<span class=\"ls1 ws0\"> </span>Mobile Vikings NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Kempische Steenweg 309 <span class=\"ls1 ws0\">- <span class=\"ls111 ws14c\">bo\u00eete1<span class=\"_ _13\"/></span> </span>Belgique 100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>3500 Hasselt<span class=\"ls1 ws0\"> </span>TVA BE 0886.<span class=\"_ _13\"/>946.917<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Telesign Belgium<span class=\"_ _13\"/><span class=\"ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 <span class=\"ls10f ws16c\">Bruxelles<span class=\"ls1 ws0\"> </span></span>(5)<span class=\"ls1 ws0\"> </span>TVA BE 0781.957.877<span class=\"ls1 ws0\"> </span>3M Digital Networks Privat<span class=\"_ _13\"/>e Limited 45/B, Sub<span class=\"_ _13\"/>am Com<span class=\"_ _13\"/>plex, <span class=\"_ _13\"/>1st A Main<span class=\"_ _13\"/> 3rd <span class=\"_ _13\"/>Floor<span class=\"_ _13\"/>, Inde 0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>(Mobtexting) Rear Wing, S<span class=\"_ _13\"/>arakki In<span class=\"_ _13\"/>dl Lay<span class=\"_ _13\"/>out, J P N<span class=\"_ _13\"/>agar, Phas<span class=\"_ _13\"/>e<span class=\"ls1 ws0\">-</span>3, <span class=\"ls1 ws0\"> </span> <span class=\"ls114 ws149\">Bengaluru<span class=\"_ _13\"/>, Karnat<span class=\"_ _13\"/>aka 560<span class=\"_ _13\"/> 078<span class=\"_ _13\"/></span> (1) (6<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> </span>U72200KA2012PTC06<span class=\"_ _13\"/>6750<span class=\"ls1 ws0\"> </span>Proximu<span class=\"_ _13\"/>s Ad<span class=\"_ _13\"/>a<span class=\"ls1 ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>(5)<span class=\"ls1 ws0\"> </span>TVA BE 0781.848.902<span class=\"ls1 ws0\"> </span>Doktr<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Bld du Roi Albert II 27<span class=\"ls1 ws0\"> </span>Belgique 0%<span class=\"ls1 ws0\"> </span>80%<span class=\"ls1 ws0\"> </span>1030 Bruxelles<span class=\"ls1 ws0\"> </span>(5)<span class=\"ls1 ws0\"> </span>TVA BE <span class=\"lsfe ws14d\">0787.949.212</span><span class=\"ws0\"> </span>Proximu<span class=\"_ _13\"/>s Lux<span class=\"_ _13\"/>embo<span class=\"_ _13\"/>urg In<span class=\"_ _13\"/>frastru<span class=\"_ _13\"/>ctu<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>18 rue du Puits Romain   <span class=\"ls1 ws0\"> </span>Luxembourg<span class=\"ls1 ws0\"> </span>0%<span class=\"ls1 ws0\"> </span>100<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8070 B<span class=\"_ _13\"/>ertrang<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span>(5)<span class=\"ls1 ws0\"> </span>(1) Entreprise fa<span class=\"_ _13\"/>isant part<span class=\"_ _13\"/>ie du Group B<span class=\"_ _13\"/>ICS<span class=\"ls1 ws0\"> </span>(2) Entit\u00e9 fus<span class=\"_ _13\"/>ionn\u00e9e avec P<span class=\"_ _13\"/>roximus SA<span class=\"ls1 ws0\"> </span>(3) Entit\u00e9 fus<span class=\"_ _13\"/>ionn\u00e9e avec Clea<span class=\"_ _13\"/>rmedia<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(4) Entreprise liquid\u00e9e en 20<span class=\"_ _13\"/>22<span class=\"ws0\"> </span>(5) Entit\u00e9 cr\u00e9\u00e9e en 2022<span class=\"_ _13\"/><span class=\"ws0\"> </span>(6) Entit<span class=\"_ _13\"/>\u00e9 acquise en 2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Annexe 8.<span class=\"ls1 ws0\">2</span><span class=\"ws12c\">. P<span class=\"_ _1\"/>artici<span class=\"_ _1\"/>pation d<span class=\"_ _1\"/>ans entrep<span class=\"_ _1\"/>rises<span class=\"_ _1\"/> communes<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Le Grou<span class=\"_ _1\"/>pe a un<span class=\"_ _1\"/>e entr<span class=\"_ _1\"/>eprise co<span class=\"_ _1\"/>mmune s<span class=\"_ _1\"/>ignifi<span class=\"_ _1\"/>cative, M<span class=\"_ _7\"/>Wingz situ<span class=\"_ _1\"/>\u00e9e Bl<span class=\"_ _1\"/>d Simon Bo<span class=\"_ _1\"/>livar 3<span class=\"_ _1\"/>4 \u00e0 1<span class=\"_ _1\"/>000 Bru<span class=\"_ _1\"/>xelles (<span class=\"_ _7\"/>T<span class=\"_ _13\"/>VA : <span class=\"_ _1\"/>BE0738.9<span class=\"_ _1\"/>87.372<span class=\"_ _1\"/>).<span class=\"ls1\"> <span class=\"lsd1 ws114\">En novembre </span></span>2019, Proximus et O<span class=\"_ _1\"/>range sont entr\u00e9s dans un<span class=\"_ _1\"/> partenariat strat\u00e9giq<span class=\"_ _1\"/>ue afin de partager un<span class=\"_ _1\"/>e partie des r\u00e9seaux <span class=\"_ _1\"/>d\u2019acc\u00e8s m<span class=\"ws113\">obiles. Le r\u00e9seau d\u2019acc\u00e8s </span>mobile parta<span class=\"_ _1\"/>g\u00e9 est plan<span class=\"_ _1\"/>ifi\u00e9, constr<span class=\"_ _1\"/>uit et exploit<span class=\"_ _1\"/>\u00e9 par cette entrep<span class=\"_ _1\"/>rise commu<span class=\"_ _1\"/>ne et d\u00e9tenu<span class=\"_ _1\"/>e \u00e0 50/50 par Proxim<span class=\"_ _1\"/>us et Orange Bel<span class=\"lsd4 ws94\">gium. L<span class=\"_ _13\"/>\u2019entr<span class=\"_ _13\"/>epr<span class=\"_ _13\"/>ise </span>commune a comm<span class=\"_ _7\"/>enc\u00e9 \u00e0 d\u00e9livrer ses servi<span class=\"_ _1\"/>ces \u00e0 ses actionn<span class=\"_ _1\"/>aires en avril<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>L\u2019accord est b<span class=\"lsd9 ws130\">as\u00e9<span class=\"_ _1\"/> sur l<span class=\"_ _1\"/>es prin<span class=\"_ _1\"/>cipes <span class=\"_ _1\"/>suivan<span class=\"_ _1\"/>ts :<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Les op\u00e9ra<span class=\"_ _1\"/>teurs se<span class=\"_ _1\"/> partag<span class=\"_ _1\"/>ent le co<span class=\"_ _1\"/>ntr\u00f4le de <span class=\"_ _1\"/>cette en<span class=\"_ _1\"/>trepri<span class=\"_ _1\"/>se commu<span class=\"_ _1\"/>ne, c\u2019est<span class=\"ls1 ws0\">-\u00e0-<span class=\"_ _1\"/><span class=\"lsd2\">dire qu<span class=\"_ _1\"/>e les d<span class=\"_ _1\"/>\u00e9cision<span class=\"_ _1\"/>s sur le<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s per<span class=\"_ _1\"/>tinente<span class=\"_ _1\"/>s</span></span></span>requi\u00e8ren<span class=\"_ _1\"/>t le co<span class=\"_ _1\"/>nsentem<span class=\"_ _1\"/>ent unani<span class=\"_ _1\"/>me des <span class=\"lsd5 ws94\">parti<span class=\"_ _13\"/>es<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">MWingz d\u00e9l<span class=\"_ _1\"/>ivre ex<span class=\"_ _1\"/>clusivem<span class=\"_ _1\"/>ent ses <span class=\"_ _1\"/><span class=\"ws123\">services \u00e0 ses so<span class=\"_ _1\"/>ci\u00e9t\u00e9s m\u00e8r<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span></span>Dans ses comptes con<span class=\"_ _1\"/>solid\u00e9s, le Groupe int<span class=\"_ _1\"/>\u00e8gre MWingz comme un<span class=\"_ _1\"/>e entreprise commune<span class=\"_ _1\"/> et reconna\u00eet sa quot<span class=\"_ _1\"/>e<span class=\"ls1 ws0\">-</span>part dans les actifs <span class=\"_ _1\"/>et les passifs ainsi que sa quote<span class=\"ls1 ws0\">-<span class=\"_ _1\"/><span class=\"lscf ws110\">part dans les c<span class=\"_ _1\"/>o\u00fbts envers les tiers, sur b<span class=\"_ _1\"/>ase de sa quote<span class=\"ls1 ws0\">-<span class=\"lsd5 ws129\">part d<span class=\"_ _13\"/><span class=\"lsd3 ws118\">\u00e9tenue. <span class=\"_ _1\"/>Les rev<span class=\"_ _1\"/>enus de<span class=\"_ _1\"/>s ventes d<span class=\"_ _1\"/>e l\u2019entr<span class=\"_ _1\"/>eprise co<span class=\"_ _1\"/>mmu<span class=\"_ _1\"/>ne \u00e0 </span></span></span></span></span>Proximus et Orange <span class=\"_ _1\"/>Belgium sont \u00e9limin\u00e9s.Annexe 8.<span class=\"ls1 ws0\">3. Participation dans des co-</span><span class=\"ws12c\">en<span class=\"_ _1\"/>treprises <span class=\"_ _1\"/>et entrep<span class=\"_ _1\"/>rises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span></span>(EUR million)<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _147\"> </span><span class=\"ls101 ws16f\">2021</span> <span class=\"_ _be\"> </span><span class=\"ls101 ws16f\">2022</span> </span>Valeur<span class=\"_ _1\"/> comptabl<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> </span>34<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span><span class=\"ls10f ws16c\">43</span> </span>R\u00e9sulta<span class=\"_ _1\"/>t <span class=\"ls100 ws14e\">des </span>activit\u00e9s po<span class=\"_ _1\"/>ursuivi<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span>-<span class=\"lsff ws148\">10<span class=\"_ _77\"> </span></span>-<span class=\"ls100 ws14e\">20</span></span>Les participations dans l<span class=\"_ _1\"/>es <span class=\"lsd3 ws121\">co<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">entrep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es</span> </span><span class=\"ws118\">et entrep<span class=\"_ _1\"/>rises as<span class=\"_ _1\"/>soci\u00e9es so<span class=\"_ _1\"/>nt les s<span class=\"_ _1\"/>uivantes<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span></span>Pays Pourcen<span class=\"_ _1\"/>tage d'int\u00e9r\u00eats Nom<span class=\"ls1 ws0\"> <span class=\"_ _14b\"> </span><span class=\"lsfb ws167\">Si\u00e8ge social<span class=\"_ _13\"/></span> </span>d'\u00e9tablissemed\u00e9tenus<span class=\"_ _13\"/> pa<span class=\"_ _13\"/>r le<span class=\"_ _13\"/> Gro<span class=\"_ _13\"/>upe<span class=\"ls1\"> </span>nt<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span></span>2022<span class=\"ls1 ws0\"> </span>Entrep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>es a<span class=\"_ _13\"/>ssoc<span class=\"_ _13\"/>i\u00e9es<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgian Mobile ID SA/NV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Mar<span class=\"_ _1\"/>kiesstraat 1<span class=\"ls1 ws0\"> </span>Belgique 15%<span class=\"ls1 ws0\"> </span>15%<span class=\"ls1 ws0\"> </span>1000 Brussel<span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 541.659.084<span class=\"ls1 ws0\"> </span>Synductis C<span class=\"_ _1\"/>V<span class=\"ls1 ws0\"> </span>Brusselsesteenweg 199<span class=\"ls1 ws0\"> </span>Belgique 17%<span class=\"ls1 ws0\"> </span>17%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 502.445.845<span class=\"ls1 ws0\"> </span>Experience @ work CVBA<span class=\"ls1 ws0\"> </span>Minderbroedersgang 12<span class=\"ls1 ws0\"> </span>Belgique 30%<span class=\"ls1 ws0\"> </span>30%<span class=\"ls1 ws0\"> </span>2800 Mechelen<span class=\"ls1 ws0\"> </span>VAT BE 627.8<span class=\"_ _13\"/>19.632<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Tessares SA/NV<span class=\"ls1 ws0\"> </span>Avenue Jean Monnet 1 <span class=\"ls1 ws0\"> </span>Belgique 23%<span class=\"ls1 ws0\"> </span>23%<span class=\"ls1 ws0\"> </span>1348 Ottignies<span class=\"ws0\">-</span><span class=\"ls111\">Lou<span class=\"_ _13\"/>vain<span class=\"_ _13\"/></span><span class=\"ws0\">-<span class=\"ls116 ws167\">la</span>-<span class=\"ls10f ws16c\">Neuve</span> </span>VAT BE 600.810.278<span class=\"ls1 ws0\"> </span>Co.station Belgium N<span class=\"_ _13\"/>V<span class=\"ws0\"> </span>Sinter-<span class=\"ls10f ws166\">Goedeleplein 5</span> Belgique 20%<span class=\"ls1 ws0\"> </span>20%<span class=\"ls1 ws0\"> </span>1000 Brussel<span class=\"ls1 ws0\"> </span>VAT BE 599<span class=\"_ _13\"/>,786,4<span class=\"_ _13\"/>34<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Fiberklaar Midco BV<span class=\"ws0\"> </span>Raymonde de Larochel<span class=\"_ _13\"/>aan 13<span class=\"ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9051 Sint<span class=\"ws0\">-Denijs<span class=\"_ _13\"/>-<span class=\"ls10f ws16c\">Westrem</span> </span>VAT BE 76<span class=\"_ _13\"/>0,489<span class=\"_ _13\"/>,106<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Fiberklaar BV<span class=\"_ _13\"/><span class=\"ws0\"> </span>Raymonde de Larochel<span class=\"_ _13\"/>aan 13<span class=\"ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9051 Sint<span class=\"ws0\">-Denijs<span class=\"_ _13\"/>-<span class=\"ls10f ws16c\">Westrem</span> </span>VAT BE 76<span class=\"_ _13\"/>0,540<span class=\"_ _13\"/>,475<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>I.Leco NVKleinhoe<span class=\"_ _13\"/>fstraat 6<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgique 38%<span class=\"ls1 ws0\"> </span>38%<span class=\"ls1 ws0\"> </span>2440 Geel<span class=\"ls1 ws0\"> </span>VAT BE 471,<span class=\"_ _13\"/>967,356<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Belgian Parking Regist<span class=\"_ _13\"/>er NV<span class=\"ws0\"> </span>Kardinaal Merc<span class=\"_ _13\"/>ierl<span class=\"_ _13\"/>aan 1A<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>9090 Melle<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>VAT BE 0778.406.687<span class=\"ls1 ws0\"> </span>Ads&amp;D<span class=\"_ _1\"/>ata<span class=\"ls1 ws0\"> </span>Harensesteenweg 226<span class=\"ls1 ws0\"> </span>Belgique 11%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>11%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1800 Vil<span class=\"_ _13\"/>voorde<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(2)<span class=\"ls1 ws0\"> </span>VAT BE 0809.309.701<span class=\"ls1 ws0\"> </span>Glasf<span class=\"_ _1\"/>aser Ostb<span class=\"_ _1\"/>elgien<span class=\"ls1 ws0\"> </span>Kl\u00f6tzerb<span class=\"_ _13\"/>ahn 2<span class=\"_ _13\"/>4<span class=\"ls1 ws0\"> </span>Belgique -50%4700 Eupen<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>VAT BE 0791.811.295<span class=\"ls1 ws0\"> </span>Co<span class=\"ls1 ws0\">-<span class=\"lsfa ws149\">ent<span class=\"_ _13\"/>repri<span class=\"_ _13\"/>s<span class=\"_ _13\"/>es</span> </span>Unifiber Midco SA<span class=\"_ _13\"/><span class=\"ws0\"> </span>Waterl<span class=\"_ _13\"/>oo Offic<span class=\"_ _13\"/>e Pa<span class=\"_ _13\"/>rk<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>Dr\u00e8ve Richelle 161 D, Boite 20<span class=\"ls1 ws0\"> </span>1410 Wat<span class=\"_ _13\"/>erl<span class=\"_ _13\"/>oo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>0771.81<span class=\"_ _1\"/>4.647 RPR/RPM<span class=\"ls1 ws0\"> </span>Unifiber SA<span class=\"ws0\"> </span>Waterl<span class=\"_ _13\"/>oo Offic<span class=\"_ _13\"/>e Pa<span class=\"_ _13\"/>rk<span class=\"ls1 ws0\"> </span>Belgique 50%<span class=\"ls1 ws0\"> </span>50%<span class=\"ls1 ws0\"> </span>Dr\u00e8ve Richelle 161 D, Boite 20<span class=\"ls1 ws0\"> </span>1410 Wat<span class=\"_ _13\"/>erl<span class=\"_ _13\"/>oo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>0771.870.3<span class=\"_ _1\"/>72 RPR/RPM<span class=\"ls1 ws0\"> </span>(1) Entit\u00e9 <span class=\"ls10f ws166\">cr\u00e9\u00e9e en 2022</span>(2) Influence significat<span class=\"_ _13\"/>ive car Proximus<span class=\"_ _13\"/> a un membre au sein du Co<span class=\"_ _13\"/>nseil d'admi<span class=\"_ _13\"/>nistrationFiberklaar a \u00e9t\u00e9 <span class=\"lsd4 ws128\">cocr\u00e9\u00e9e<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>en mars 20<span class=\"_ _1\"/>21 avec EQT Infrastructure<span class=\"_ _1\"/> pour acc\u00e9l\u00e9rer le d\u00e9ploiem<span class=\"_ _1\"/>ent de la fibre optique <span class=\"_ _1\"/>en Flandre. Fiberklaar t<span class=\"_ _1\"/>ravaille \u00e0 la conception, \u00e0 la cons<span class=\"_ _1\"/>truction, \u00e0 la <span class=\"_ _1\"/>maintenance et \u00e0 la mise<span class=\"_ _1\"/> \u00e0 niveau du r\u00e9seau d<span class=\"_ _1\"/>e fibre optique dan<span class=\"_ _1\"/>s toute la r\u00e9gion afin d'<span class=\"lsd3 ws121\">ac<span class=\"_ _1\"/>c\u00e9l<span class=\"lsd1 ws119\">\u00e9rer la connectivit\u00e9 </span></span>par fibre optique <span class=\"_ _1\"/>super rapide et stable en<span class=\"_ _1\"/> Flandre. L'objectif de<span class=\"_ _1\"/> Fiberklaar est de conne<span class=\"_ _1\"/>cter 1,5 million de fo<span class=\"_ _1\"/>yers et d'ent<span class=\"lsd3 ws118\">rep<span class=\"_ _1\"/>rises en <span class=\"_ _1\"/>Flandre d'<span class=\"_ _7\"/>ici </span>2028. Prox<span class=\"_ _1\"/>imus d\u00e9<span class=\"_ _1\"/>tient 49,66<span class=\"_ _1\"/>% de Fiberk<span class=\"_ _1\"/>laar<span class=\"ls1 ws0\">. <span class=\"lsd3 ws123\">La<span class=\"_ _1\"/> soci\u00e9t\u00e9<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">est un<span class=\"_ _13\"/>e <span class=\"lsd4 ws94\">ent<span class=\"_ _13\"/>rep<span class=\"_ _13\"/>ris<span class=\"_ _13\"/>e ass<span class=\"_ _13\"/>oci\u00e9<span class=\"_ _13\"/>e </span></span></span>conform\u00e9m<span class=\"_ _1\"/>ent \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">la norme IAS 28.</span> </span></span></span>Unifiber a \u00e9t\u00e9 <span class=\"_ _13\"/><span class=\"lsd4 ws128\">cocr<span class=\"_ _13\"/>\u00e9\u00e9e<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">en juillet 2021 avec <span class=\"lsd5 ws94\">Eur<span class=\"_ _13\"/>of<span class=\"_ _13\"/><span class=\"lsd3 ws118\">iber pou<span class=\"_ _1\"/>r acc\u00e9l<span class=\"_ _1\"/>\u00e9rer la mis<span class=\"_ _1\"/>e en pla<span class=\"_ _1\"/>ce de la<span class=\"_ _1\"/> fibre en<span class=\"_ _1\"/> Wallo<span class=\"_ _1\"/>nie.<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">Unifiber travaille \u00e0 la con<span class=\"_ _1\"/>ception, \u00e0 la </span></span></span></span></span></span></span>construction, \u00e0 la mai<span class=\"_ _1\"/>ntenance et \u00e0 la mi<span class=\"_ _1\"/>se \u00e0 niveau du <span class=\"_ _1\"/>r\u00e9seau de <span class=\"lsd3 ws118\">fibre o<span class=\"_ _1\"/>ptique d<span class=\"_ _1\"/>ans tou<span class=\"_ _1\"/>te la r\u00e9g<span class=\"_ _1\"/>ion afi<span class=\"_ _1\"/>n d'acc<span class=\"_ _1\"/>\u00e9l\u00e9rer la<span class=\"_ _1\"/> connect<span class=\"_ _1\"/>ivit\u00e9 pa<span class=\"_ _1\"/>r fibre o<span class=\"_ _1\"/>ptique </span>super rapide et <span class=\"_ _1\"/>stable en Wallonie. L'objectif <span class=\"_ _1\"/>d'Unifiber est de conne<span class=\"_ _1\"/>cter 0,6 million de fo<span class=\"_ _1\"/>yers et d'entreprises en <span class=\"_ _1\"/>Wallonie<span class=\"ls1 ws0\"> </span><span class=\"ws113\">d'ici 2028. Proximus </span>d\u00e9tient 49,99% d'Unifi<span class=\"_ _13\"/>b<span class=\"lsd3 ws121\">er<span class=\"ws118\">. La<span class=\"_ _7\"/> s<span class=\"_ _13\"/>oci\u00e9t\u00e9<span class=\"_ _1\"/> est une<span class=\"ls1 ws0\"> </span><span class=\"ws121\">co<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">entrep<span class=\"_ _1\"/>rise <span class=\"lsd1 ws114\">conform<span class=\"_ _1\"/>\u00e9ment \u00e0 la norme<span class=\"ls1 ws0\"> <span class=\"ls113 ws182\">IA<span class=\"_ _13\"/>S 28<span class=\"_ _13\"/>.</span> </span></span></span></span></span></span></span>En<span class=\"_ _13\"/> se<span class=\"_ _13\"/>pt<span class=\"_ _13\"/>em<span class=\"_ _13\"/>bre<span class=\"_ _13\"/> 20<span class=\"_ _13\"/>22<span class=\"_ _13\"/>, P<span class=\"_ _13\"/>r<span class=\"_ _13\"/>oxi<span class=\"_ _13\"/>mus<span class=\"_ _13\"/> a <span class=\"_ _13\"/><span class=\"lsd3 ws121\">cocr\u00e9\u00e9<span class=\"ls1 ws0\"> </span></span><span class=\"lscf\">\"Gla<span class=\"_ _1\"/>sfaser Ostbelgien\" ou G<span class=\"_ _1\"/>O Fiber, un partenariat pu<span class=\"_ _1\"/>blic<span class=\"ls1 ws0\">-</span>priv\u00e9 avec la Com<span class=\"_ _1\"/>munaut\u00e9 germanophone et </span>Ethias. Son objectif <span class=\"_ _1\"/>est de connecter la qua<span class=\"_ _1\"/>si<span class=\"ls1 ws0\">-<span class=\"lsdd ws11b\">to<span class=\"_ _13\"/>ta<span class=\"lsd3 ws118\">lit\u00e9 des <span class=\"_ _1\"/>40.000 f<span class=\"_ _1\"/>oyers e<span class=\"_ _1\"/>t entrep<span class=\"_ _1\"/>rises de <span class=\"_ _1\"/>cette r\u00e9<span class=\"_ _1\"/>gion,<span class=\"_ _1\"/> y compri<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/>s \"zon<span class=\"_ _1\"/>es blanche<span class=\"_ _1\"/>s\". </span></span></span>Proximus d\u00e9tient 49,96<span class=\"_ _1\"/>% de Glasfaser Ostbelgi<span class=\"_ _1\"/>en. L<span class=\"lsd3 ws118\">a soci\u00e9<span class=\"_ _1\"/>t\u00e9 est un<span class=\"_ _1\"/>e entrep<span class=\"_ _1\"/>rise <span class=\"lsdd ws11b\">associ\u00e9<span class=\"_ _13\"/><span class=\"ls1 ws0\">e <span class=\"lsda ws122\">conform<span class=\"_ _13\"/>\u00e9ment \u00e0</span> <span class=\"lsd5 ws129\">l<span class=\"_ _13\"/>a nor<span class=\"_ _13\"/>me<span class=\"_ _13\"/> IA<span class=\"_ _13\"/>S 28<span class=\"_ _13\"/>.</span> </span></span></span>Passifs<span class=\"_ _1\"/> \u00e9ventuel<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span><span class=\"ws123\">et engag<span class=\"_ _1\"/>ements en rela<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>avec les co<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>ses et les <span class=\"ws121\">entrep<span class=\"_ _1\"/>rises as<span class=\"_ _1\"/>soci\u00e9es<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">du <span class=\"_ _1\"/>d\u00e9ploiement de la fib<span class=\"_ _1\"/>re<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">(Fiberklaar, Unifiber et </span></span></span></span></span></span>Glasfaser Ostbelgien) :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Impos\u00e9s aux entit\u00e9s dans<span class=\"_ _1\"/> la fibre<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _6\"> </span><span class=\"ff4d fs3e fc3 lsd3 ws118\">Apr\u00e8s la p<span class=\"_ _1\"/>\u00e9riode d<span class=\"_ _1\"/>e d\u00e9pl<span class=\"_ _1\"/>oiement, <span class=\"_ _1\"/>Fiberklaa<span class=\"_ _1\"/>r et Unif<span class=\"_ _1\"/>iber son<span class=\"_ _1\"/>t tenues<span class=\"_ _1\"/> de resp<span class=\"_ _1\"/>ecter l<span class=\"_ _1\"/>es ratio<span class=\"_ _1\"/>s c<span class=\"lsd1 ws119\">ibles dette nette/EBITDA </span></span>d\u00e9finis<span class=\"_ _1\"/> dans leu<span class=\"_ _7\"/>rs conventio<span class=\"_ _1\"/>ns d'a<span class=\"_ _1\"/>ctionna<span class=\"_ _1\"/>ires. L<span class=\"_ _1\"/>es liquid<span class=\"_ _1\"/>it\u00e9s <span class=\"_ _1\"/>disponib<span class=\"_ _1\"/>les doiv<span class=\"_ _1\"/>ent \u00eat<span class=\"_ _1\"/>re utili<span class=\"_ _1\"/>s\u00e9es p<span class=\"_ _1\"/>our att<span class=\"_ _1\"/>eindre <span class=\"_ _1\"/><span class=\"ls1\">c<span class=\"lsd4 ws94\">es o<span class=\"_ _13\"/>bje<span class=\"_ _13\"/>cti<span class=\"_ _13\"/>fs en<span class=\"_ _13\"/> </span></span>priorit\u00e9<span class=\"_ _1\"/> avan<span class=\"_ _1\"/>t toute d<span class=\"_ _1\"/>istribu<span class=\"_ _1\"/>tion au<span class=\"_ _7\"/>x actionnair<span class=\"_ _1\"/>es.\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">I</span>mpos\u00e9s aux actionnai<span class=\"_ _1\"/>res des entit\u00e9s dans la<span class=\"_ _1\"/> <span class=\"lse7 ws131\">fibre</span>o<span class=\"_ _14\"> </span><span class=\"ff4d lscf ws110\">Proximus a l'obligation con<span class=\"_ _1\"/>tractuelle de souteni<span class=\"_ _1\"/>r financi\u00e8rement les e<span class=\"_ _1\"/>ntit\u00e9s Fiberklaar et Unifibe<span class=\"_ _1\"/>r en acqu\u00e9rant un volume</span>pr\u00e9d\u00e9fini de connexion<span class=\"_ _1\"/>s en fibre optique pour<span class=\"_ _1\"/> les zones d\u00e9j\u00e0 d<span class=\"_ _1\"/>\u00e9ploy\u00e9es. Cela se fe<span class=\"_ _1\"/>ra par la migration c<span class=\"_ _1\"/>ompl\u00e8te de sa base de c<span class=\"lsd1 ws114\">lients et l'\u00e9limination progressive de son <span class=\"_ _1\"/>r\u00e9seau en cuivre dans le<span class=\"_ _1\"/>s ann\u00e9es suivant l'ach\u00e8vement du <span class=\"_ _1\"/>d\u00e9ploiement de la </span>fibre. Pour Glasfaser Os<span class=\"_ _1\"/>tbelgien, il n'y a pas<span class=\"_ _1\"/> de volume pr\u00e9d\u00e9fini,<span class=\"_ _1\"/> mais il y a toujours l<span class=\"_ _1\"/>'engagement de m<span class=\"_ _1\"/>igration.<span class=\"ls1 ws0\"> </span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd1 ws114\">Lors de la survenance <span class=\"lscf ws110\">d'un \"Flip O<span class=\"_ _1\"/>ver Event\" (tel que l'<span class=\"_ _1\"/>ach\u00e8vement du d\u00e9ploiemen<span class=\"_ _1\"/>t du r\u00e9seau sur un n<span class=\"_ _1\"/>ombre cible de </span></span>foyers, un<span class=\"_ _1\"/>e date<span class=\"_ _1\"/> pr\u00e9d\u00e9fin<span class=\"_ _1\"/>ie, etc<span class=\"_ _1\"/>.), les a<span class=\"_ _1\"/>ctionna<span class=\"_ _1\"/>ires de<span class=\"_ _1\"/>s entit\u00e9s<span class=\"_ _1\"/> fibre so<span class=\"_ _1\"/>nt oblig<span class=\"_ _1\"/>\u00e9s de tran<span class=\"_ _1\"/>sf\u00e9rer <span class=\"lscf\">un<span class=\"ls1 ws0\"> </span><span class=\"ws110\">nomb<span class=\"_ _1\"/>re minimum d'act<span class=\"_ _1\"/>ions</span></span>\u00e0 Proximus afin que<span class=\"_ _1\"/> cette derni\u00e8re o<span class=\"_ _1\"/>b<span class=\"lsd3 ws118\">tienne l<span class=\"_ _1\"/>e contr\u00f4le<span class=\"_ _1\"/> en aya<span class=\"_ _1\"/>nt la m<span class=\"_ _1\"/>ajorit\u00e9 de<span class=\"_ _1\"/> l'actio<span class=\"_ _1\"/>nnariat.<span class=\"_ _1\"/> Si n\u00e9ce<span class=\"_ _1\"/>ssaire, <span class=\"_ _1\"/>et de la<span class=\"_ _1\"/> </span>mani\u00e8re la plus lim<span class=\"_ _1\"/>it\u00e9e possible, des adapta<span class=\"_ _1\"/>tions pourraient \u00eatre app<span class=\"_ _1\"/>ort\u00e9es aux convention<span class=\"_ _1\"/>s d'actionnaires afin d'assurer l<span class=\"_ _1\"/>e contr\u00f4le \u00e0 Proximus apr\u00e8s Flip Ov<span class=\"_ _1\"/>er. Le changeme<span class=\"lsd3 ws118\">nt de co<span class=\"_ _1\"/>ntr\u00f4le l<span class=\"_ _1\"/>e plus p<span class=\"_ _1\"/>r\u00e9coce d<span class=\"_ _1\"/>evrait<span class=\"_ _1\"/> avoir lieu<span class=\"_ _1\"/> en 2<span class=\"_ _1\"/>028.<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _14\"> </span><span class=\"ff4d lscf ws110\">Au moment du </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span><span class=\"lsd1 ws114\">Flip Ov<span class=\"_ _1\"/>er Event<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb<span class=\"lscf ws110\">, Proximus a l<span class=\"_ _1\"/>e droit d'acqu\u00e9rir l<span class=\"_ _1\"/>e nombre d'actions n<span class=\"_ _1\"/>\u00e9cessaires pour d\u00e9tenir au mo<span class=\"_ _1\"/>ins</span></span></span></span></span>50% plus une<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">ac<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et ju<span class=\"_ _1\"/>squ'\u00e0 75% moins u<span class=\"_ _1\"/>ne action de Glasfase<span class=\"_ _1\"/>r Ostbelgien. Elle dispo<span class=\"_ _1\"/>se \u00e9galement d'une option </span></span></span></span>d'achat lui permettant <span class=\"_ _1\"/>d'\u00e9tendre sa participation \u00e0 <span class=\"_ _1\"/>60% des actions <span class=\"_ _1\"/>de Fiberklaar Midco.<span class=\"ls1 ws0\"> </span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd1 ws114\">Fiberklaar et Unifiber maximiseront leur financement <span class=\"_ _1\"/>par la dette et les flux de <span class=\"_ _1\"/>tr\u00e9sorerie d'exploitation. Les actionnaires</span>compl\u00e9t<span class=\"ws110\">eront les besoin<span class=\"_ _1\"/>s de financement <span class=\"_ _1\"/>restants par une injection <span class=\"_ _1\"/>de capital, au prorata d<span class=\"_ _1\"/>e leur part.<span class=\"ls1 ws0\"> </span></span>o<span class=\"_ _14\"> </span><span class=\"ff4d lsd3 ws118\">Toutes l<span class=\"_ _1\"/>es action<span class=\"_ _1\"/>s d\u00e9tenu<span class=\"_ _1\"/>es par Mi<span class=\"_ _1\"/>dco Unif<span class=\"_ _1\"/>iber et<span class=\"_ _1\"/> Midco<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">Fiberklaar da<span class=\"_ _1\"/>ns Unifiber et Fiberklaar sont mises en gage<span class=\"_ _1\"/> aupr\u00e8s</span></span></span>des banques dans l<span class=\"_ _1\"/>e cadre des acc<span class=\"_ _1\"/>ords de financement obtenu<span class=\"_ _1\"/>s par Unifiber et Fiberkl<span class=\"_ _1\"/>aar.<span class=\"ls1 ws0\"> </span>Les mouvements de<span class=\"_ _1\"/>s valeurs<span class=\"ls1 ws0\"> <span class=\"lsd2\">de p<span class=\"_ _1\"/>articipa<span class=\"_ _1\"/>tions so<span class=\"_ _1\"/>nt le<span class=\"_ _1\"/>s <span class=\"lsd1 ws119\">suivants :</span><span class=\"ls1\"> </span></span></span>(en milli<span class=\"_ _1\"/>ons EUR)<span class=\"_ _1\"/> <span class=\"_ _139\"> </span>Unifiber SA<span class=\"_ _1\"/> <span class=\"_ _7d\"> </span>Fibe<span class=\"_ _1\"/>rklaar BV<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"lsdd ws110\">Au<span class=\"_ _13\"/>tres<span class=\"_ _13\"/> as<span class=\"_ _13\"/>soci<span class=\"_ _13\"/>\u00e9s</span> <span class=\"_ _ba\"> </span><span class=\"ff50 lsce ws116\">Total</span><span class=\"ff50\"> </span></span>Vale<span class=\"_ _13\"/>ur co<span class=\"_ _13\"/>mpt<span class=\"_ _13\"/>able<span class=\"ls1 ws0\"> </span>Au 1 jan<span class=\"_ _7\"/>vier 2021<span class=\"_ _7\"/><span class=\"ls1 ws0\"> <span class=\"_ _190\"> </span>0 <span class=\"_ _1b\"> </span>0 <span class=\"_ _117\"> </span>4 <span class=\"_ _25\"> </span>4 </span>Placeme<span class=\"_ _1\"/>nts de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _19d\"> </span><span class=\"lsd3 ws121\">10</span> <span class=\"_ _53\"> </span><span class=\"lsd7 ws110\">30</span> <span class=\"_ _19e\"> </span><span class=\"lse2 ws127\">40</span> </span>B\u00e9n\u00e9fice de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span>-1<span class=\"_ _88\"> </span>-8<span class=\"_ _57\"> </span>-1<span class=\"_ _5b\"> </span>-<span class=\"lsd3 ws121\">10</span> </span>Au 31 d<span class=\"_ _1\"/>\u00e9cem<span class=\"_ _1\"/>bre 20<span class=\"_ _1\"/>21<span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>9 <span class=\"_ _54\"> </span></span>22<span class=\"ls1 ws0\"> <span class=\"_ _58\"> </span>3 <span class=\"_ _54\"> </span><span class=\"lsdf ws12e\">34</span> </span>Placeme<span class=\"_ _1\"/>nts de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _141\"> </span><span class=\"lsd7 ws110\">30</span> <span class=\"_ _83\"> </span>-1<span class=\"_ _88\"> </span><span class=\"ls11e ws130\">29</span> </span>B\u00e9n\u00e9fice de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span>-7<span class=\"_ _48\"> </span>-<span class=\"lsd3 ws121\">13</span> <span class=\"_ _1a0\"> </span>-<span class=\"ls11e ws130\">20</span> </span>Au 31 d<span class=\"_ _1\"/>\u00e9cem<span class=\"_ _1\"/>bre 20<span class=\"_ _1\"/>22<span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>2 <span class=\"_ _54\"> </span><span class=\"lsdf ws12e\">39</span> <span class=\"_ _54\"> </span>2 <span class=\"_ _54\"> </span><span class=\"lse0 ws10e\">43</span> </span>Annexe 8.4.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Acq<span class=\"_ _13\"/>uisitions et ventes de filiales, de co-</span>ent<span class=\"_ _1\"/>repris<span class=\"_ _1\"/>es et entreprises<span class=\"_ _1\"/> associ\u00e9es<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Soci\u00e9t\u00e9s<span class=\"_ _13\"/> cr\u00e9\u00e9es en 2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Pr<span class=\"_ _13\"/>o<span class=\"_ _13\"/>xi<span class=\"_ _13\"/>mu<span class=\"_ _13\"/>s A<span class=\"_ _13\"/>DA<span class=\"ls1 ws0\"> </span>En mars 2022, Proximus a c<span class=\"_ _1\"/>r\u00e9\u00e9 la filiale \u00e0 100% Ada, un centr<span class=\"_ _1\"/>e d'innovation et d'expertise d\u00e9di\u00e9 \u00e0 l'intelligence artificiell<span class=\"lsd5 ws129\">e et \u00e0 l<span class=\"_ _13\"/>a <span class=\"lsd3 ws121\">cybers\u00e9c<span class=\"_ _1\"/>urit\u00e9. </span></span>L'entit<span class=\"_ _1\"/>\u00e9 a d\u00e9m<span class=\"_ _1\"/>arr\u00e9 se<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s en<span class=\"_ _1\"/> avril 20<span class=\"_ _1\"/>22. <span class=\"_ _1\"/>Proximus A<span class=\"_ _1\"/>da em<span class=\"_ _1\"/>ploya<span class=\"_ _1\"/>it enviro<span class=\"_ _1\"/>n 52<span class=\"_ _1\"/> experts <span class=\"_ _1\"/>en intel<span class=\"_ _1\"/>ligenc<span class=\"_ _1\"/>e artific<span class=\"_ _1\"/>ielle<span class=\"_ _1\"/> et en <span class=\"lscf ws113\">cyb<span class=\"_ _1\"/>ers\u00e9curit\u00e9 au 31 </span>d\u00e9cembre 2022.<span class=\"ls1 ws0\"> </span>Doktr<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le 1er j<span class=\"_ _1\"/>uillet 2<span class=\"_ _1\"/>022,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a tra<span class=\"_ _1\"/>nsf\u00e9r<span class=\"_ _1\"/>\u00e9 les ac<span class=\"_ _1\"/>tivit\u00e9s l<span class=\"_ _1\"/>i\u00e9es \u00e0 l<span class=\"_ _1\"/>'appl<span class=\"_ _1\"/>icati<span class=\"lsd1 ws114\">on Dokt<span class=\"_ _1\"/>r \u00e0 cette nouvelle soci\u00e9t\u00e9, Doktr SRL.<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">Do<span class=\"_ _1\"/>ktr vise<span class=\"_ _1\"/> \u00e0 deven<span class=\"_ _7\"/>i<span class=\"_ _13\"/>r un<span class=\"_ _1\"/>e partie </span></span></span>int\u00e9grant<span class=\"_ _1\"/>e de l'o<span class=\"_ _1\"/>ffre de <span class=\"_ _1\"/>soins de <span class=\"_ _1\"/>sant\u00e9, <span class=\"_ _1\"/>en facil<span class=\"_ _1\"/>itant le<span class=\"_ _1\"/>s consulta<span class=\"_ _1\"/>tions <span class=\"_ _1\"/>vid\u00e9o d<span class=\"_ _1\"/>e mani\u00e8<span class=\"_ _1\"/>re accessib<span class=\"_ _1\"/>le, s\u00e9cu<span class=\"_ _1\"/>ris\u00e9e et co<span class=\"_ _1\"/>nviviale<span class=\"_ _1\"/><span class=\"ls1 ws0\">. </span>Glasfaser Ostbelgien<span class=\"ls1 ws0\"> </span>Voir <span class=\"_ _13\"/>Annexe 8.<span class=\"_ _13\"/>3.<span class=\"ls1 ws0\"> </span>Acqu<span class=\"_ _13\"/>isit<span class=\"_ _13\"/>ions<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"ls121 ws185\">de 2022<span class=\"_ _13\"/></span> </span>BICS<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">3m Digital Networks Pvt Ltd</span> </span>BICS a acquis 100<span class=\"_ _1\"/>% des actions d<span class=\"lsd1 ws114\">e la <span class=\"lsd5 ws94\">plat<span class=\"_ _13\"/>e<span class=\"ls1 ws0\">-</span><span class=\"ws129\">fo<span class=\"_ _13\"/>rme<span class=\"_ _13\"/> de<span class=\"_ _13\"/> </span><span class=\"lsd4\">ser<span class=\"_ _13\"/>vic<span class=\"_ _13\"/>e de </span></span></span>communication (CPaaS), 3m<span class=\"_ _1\"/> Digital N<span class=\"_ _1\"/>etworks Pvt Ltd, un facilitat<span class=\"_ _1\"/>eur de communications internat<span class=\"_ _1\"/>ionales, par sa filiale s<span class=\"_ _1\"/>ingapourienne en pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 exclu<span class=\"lsd2 ws0\">sive<span class=\"_ _1\"/>. L'acqu<span class=\"_ _1\"/>isition<span class=\"_ _1\"/> <span class=\"lsd5 ws94\">\u00e9l<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>gi</span><span class=\"ls1\">t <span class=\"lsd3 ws118\">le portefeu<span class=\"_ _1\"/>ille de B<span class=\"_ _1\"/>ICS <span class=\"lscf ws110\">dans la g<span class=\"_ _1\"/>amme de </span></span></span></span>solution<span class=\"_ _1\"/>s de co<span class=\"_ _1\"/>mmun<span class=\"_ _1\"/>ication n<span class=\"_ _1\"/>ative<span class=\"_ _1\"/><span class=\"ls1\"> <span class=\"lscf ws118\">du</span> <span class=\"lsd1 ws11a\">cloud, <span class=\"lsd4 ws94\">cel<span class=\"_ _13\"/>a co<span class=\"_ _13\"/>mpren<span class=\"_ _13\"/>d</span></span> l<span class=\"lsd1 ws114\">a gestion vocale par I<span class=\"lse6 ws12f\">A, <span class=\"lscf ws110\">la messagerie multicanale</span></span></span> <span class=\"lsd1 ws114\">et d<span class=\"_ _1\"/>es services d'analyse avanc\u00e9s<span class=\"ls1 ws0\">.<span class=\"_ _1\"/> </span></span></span>R\u00e9sum\u00e9 des principaux postes du bilan, r\u00e9sultat<span class=\"ws110\">, capitaux propres de<span class=\"_ _1\"/>s entreprises associ\u00e9es et<span class=\"_ _1\"/> co<span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">entrepri<span class=\"_ _1\"/>ses <span class=\"lsd2 ws0\">signif<span class=\"_ _1\"/>icativ<span class=\"_ _1\"/>es :<span class=\"ls1\"> </span></span></span></span></span>Unifiber<span class=\"ls1 ws0\"> </span>Fiber<span class=\"_ _1\"/>klaar<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021202220212022Actifs non <span class=\"lscf ws118\">courants<span class=\"ls1 ws0\"> </span></span>3 54<span class=\"ls1 ws0\"> </span>27<span class=\"ls1 ws0\"> </span>223<span class=\"ls1 ws0\"> </span>Actifs co<span class=\"_ _1\"/>urants<span class=\"_ _1\"/><span class=\"ls1\"> </span>16<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>47<span class=\"ls1 ws0\"> </span>33<span class=\"ls1 ws0\"> </span>Tr\u00e9sorer<span class=\"_ _1\"/>ie et \u00e9quivalen<span class=\"_ _7\"/>ts<span class=\"_ _13\"/> de tr\u00e9sor<span class=\"_ _1\"/>erie<span class=\"ls1 ws0\"> <span class=\"_ _1a1\"> </span><span class=\"lsce ws116\">16</span></span>214632Total de l'actif<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> </span>74<span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> </span>CAPIT<span class=\"_ _13\"/>AUX<span class=\"ls1 ws0\"> </span>18<span class=\"ls1 ws0\"> </span>10<span class=\"ls1 ws0\"> </span>44<span class=\"ls1 ws0\"> </span>88<span class=\"ls1 ws0\"> </span>Dettes \u00e0 long terme<span class=\"ls1 ws0\"> </span>0 57<span class=\"ls1 ws0\"> </span>25<span class=\"ls1 ws0\"> </span>120<span class=\"ls1 ws0\"> </span>Dett<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>orta<span class=\"_ _13\"/>nt in<span class=\"_ _13\"/>t\u00e9r\u00ea<span class=\"_ _13\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span>0</span>5725120Dettes \u00e0<span class=\"_ _1\"/> <span class=\"lscf ws110\">court terme<span class=\"ls1 ws0\"> </span></span>1 18<span class=\"ls1 ws0\"> </span>5 48<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DES DE<span class=\"_ _1\"/>TTES ET D<span class=\"_ _1\"/>ES CAP<span class=\"_ _1\"/>ITAU<span class=\"_ _1\"/>X<span class=\"ls1 ws0\"> </span>19<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> </span>74<span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> </span>Chiffr<span class=\"_ _13\"/>e d'affa<span class=\"_ _13\"/>ires ne<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>0 0 0 1 Amortissements<span class=\"ls1 ws0\"> <span class=\"_ _1a2\"> </span>0</span>001Charges d'int\u00e9r\u00eats sur in<span class=\"_ _1\"/>struments financiers au<span class=\"_ _1\"/> co\u00fbt amorti<span class=\"ls1 ws0\"> <span class=\"_ _1a3\"> </span>0</span>-5-7-4B\u00e9n<span class=\"_ _13\"/>\u00e9fi<span class=\"_ _13\"/>ce o<span class=\"_ _13\"/>u pert<span class=\"_ _13\"/>e des<span class=\"_ _13\"/> act<span class=\"_ _13\"/>ivit<span class=\"_ _13\"/>\u00e9s <span class=\"lscf ws118\">poursuivies<span class=\"ls1 ws0\"> <span class=\"_ _165\"> </span>-2</span></span>-8-<span class=\"lsce ws116\">16</span>-<span class=\"lsce ws116\">16</span>R\u00e9sultat global total<span class=\"ls1 ws0\"> </span>-2 -8 -<span class=\"lsce ws116\">16</span> -<span class=\"lsce ws116\">16</span> % de pa<span class=\"_ _1\"/>rticipa<span class=\"_ _1\"/>tion<span class=\"ls1\"> <span class=\"_ _1a4\"> </span><span class=\"lsce ws116\">50%</span></span>50%50%50%Part d\u00e9tenue dans<span class=\"_ _1\"/> les capitaux propres<span class=\"ls1 ws0\"> <span class=\"_ _1a5\"> </span>9</span>52244Har<span class=\"_ _13\"/>monis<span class=\"_ _13\"/>at<span class=\"_ _13\"/>ion e<span class=\"_ _13\"/>t retr<span class=\"_ _13\"/>ait<span class=\"ls1 ws0\"> <span class=\"_ _130\"> </span>0</span>-30-5Valeur comptable<span class=\"ls1 ws0\"> </span>9 2 22<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Acquis<span class=\"_ _13\"/>itions de 2021<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Mobile Vikings <span class=\"ls1 ws0\"> </span>Suite<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">\u00e0 la <span class=\"_ _1\"/>d\u00e9cision positive de l<span class=\"_ _1\"/>'autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence en juin 2021, le<span class=\"_ _1\"/> Groupe a acquis<span class=\"_ _1\"/> en juin 2021 une p<span class=\"_ _1\"/>articipation <span class=\"lsce ws10f\">de 100% dans </span></span></span>Mobile Vikings NV po<span class=\"_ _1\"/>ur un montant de<span class=\"_ _1\"/> 128 millions d'euros, n<span class=\"_ _1\"/>et de la tr\u00e9sorerie a<span class=\"_ _1\"/>cquise. <span class=\"ls1 ws0\"> </span> <span class=\"lscf ws110\">L'allocation du prix d'a<span class=\"_ _1\"/>cquisition a conduit \u00e0 la <span class=\"_ _1\"/>comptabilisation, \u00e0 leur jus<span class=\"_ _1\"/>te valeur \u00e0 la date d'a<span class=\"_ _1\"/>cquisition, d'actifs non<span class=\"ls1 ws0\"> </span><span class=\"ws113\">couran<span class=\"_ _1\"/>ts constitu\u00e9s de la </span></span>client\u00e8le et de la ma<span class=\"_ _1\"/>rque pour un mo<span class=\"_ _1\"/>ntant de 27 millions d'eu<span class=\"_ _1\"/>ros. La valeur comp<span class=\"_ _1\"/>table des autres actifs<span class=\"ls1 ws0\"> </span>acq<span class=\"_ _1\"/>uis et des passifs a<span class=\"_ _1\"/>ssum\u00e9s correspond \u00e0 leur juste valeur \u00e0 la da<span class=\"_ _1\"/>te d'acquisition. <span class=\"ls1 ws0\"> </span>En cons\u00e9quence, le Groupe a r<span class=\"_ _1\"/>econnu un goodwill de 114 m<span class=\"_ _1\"/>illions d'euros. <span class=\"ls1 ws0\"> </span>La juste valeur des actifs et passifs<span class=\"_ _1\"/> identifiables de Mobile Vikings \u00e0 la date d'ac<span class=\"_ _1\"/>quisition <span class=\"lsd1 ws114\">se d\u00e9taille comme suit (en millions d'euros) :<span class=\"ls1 ws0\"> </span></span>Juste valeur reconnue \u00e0 l'acquis<span class=\"_ _1\"/>ition<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Immobilisations incorpo<span class=\"_ _1\"/>relles avec dur\u00e9e de vie li<span class=\"_ _1\"/>mit\u00e9e<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>Actifs d'imp\u00f4ts diff\u00e9r\u00e9s<span class=\"ls1 ws0\"> </span>1 Cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>6 Placemen<span class=\"_ _1\"/>ts de tr\u00e9sor<span class=\"_ _1\"/>erie, tr\u00e9sor<span class=\"_ _1\"/>erie et <span class=\"lscf ws110\">\u00e9quivalents de tr\u00e9<span class=\"_ _1\"/>sorerie<span class=\"ls1 ws0\"> </span></span>24<span class=\"ls1 ws0\"> </span>TOTAL<span class=\"_ _1\"/> DE L'A<span class=\"_ _1\"/>CTIF<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>63<span class=\"ls1 ws0\"> </span>Imp\u00f4ts diff\u00e9r\u00e9s et late<span class=\"_ _1\"/>nces fiscales passive<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span>-7 Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> </span>-<span class=\"lsce ws116\">15</span> Dettes f<span class=\"_ _1\"/>iscales<span class=\"ls1 ws0\"> </span>-1 Autres dettes \u00e0 cou<span class=\"_ _1\"/>rt terme et aut<span class=\"_ _1\"/>res montants \u00e0 payer<span class=\"ls1 ws0\"> </span>-2 Total de<span class=\"_ _1\"/>s int\u00e9r\u00eats<span class=\"_ _1\"/> minor<span class=\"_ _1\"/>itaires et<span class=\"_ _1\"/> dette<span class=\"_ _1\"/>s<span class=\"ls1\"> </span>-<span class=\"lsce ws116\">24</span> Actif net acquis<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>Prix d'acquisition<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Goodwill provenant de l'acquisiti<span class=\"_ _13\"/>on<span class=\"ls1 ws0\"> </span>114<span class=\"ls1 ws0\"> </span>Prix d'achat pay\u00e9<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Tr\u00e9sorerie nette acqu<span class=\"_ _1\"/>ise de la filiale (apr\u00e8s d\u00e9du<span class=\"_ _1\"/>ction de l'emprunt)<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>Mouvemen<span class=\"_ _1\"/>t net de tr<span class=\"_ _1\"/>\u00e9sorerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>128<span class=\"ls1 ws0\"> </span>La tr\u00e9<span class=\"_ _13\"/>sor<span class=\"_ _13\"/>eri<span class=\"_ _13\"/>e ver<span class=\"_ _13\"/>s\u00e9e<span class=\"_ _13\"/> pour<span class=\"_ _13\"/> <span class=\"lsd3 ws118\">l'acqu<span class=\"_ _1\"/>isition de <span class=\"_ _1\"/>soci\u00e9t<span class=\"_ _1\"/>\u00e9s consol<span class=\"_ _1\"/>id\u00e9es ne<span class=\"_ _1\"/>tte de l<span class=\"_ _1\"/>a tr\u00e9sor<span class=\"_ _1\"/>erie acqu<span class=\"_ _1\"/>ise \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">Cash pay<span class=\"_ _1\"/>\u00e9 pour l\u2019acqui<span class=\"_ _1\"/>sition d\u2019entreprises <span class=\"lsd1 ws11a\">consolid\u00e9es </span></span></span>\u00bb <span class=\"lscf ws110\">dans le tableau de<span class=\"_ _1\"/>s flux de tr\u00e9so<span class=\"_ _1\"/>rerie pr\u00e9sent\u00e9e dans \u00ab<span class=\"_ _1\"/> Cash<span class=\"ls1 ws0\">-<span class=\"lsd2\">flow <span class=\"_ _1\"/>nets de<span class=\"_ _1\"/>s activ<span class=\"_ _1\"/>it\u00e9s d'inv<span class=\"_ _7\"/>estissement<span class=\"_ _1\"/> \u00bb s'\u00e9l<span class=\"_ _1\"/>evait <span class=\"lscf ws118\">\u00e0 <span class=\"lsce ws10f\">130 millions</span></span><span class=\"ls1\"> <span class=\"lsce ws10f\">d'euros e<span class=\"_ _1\"/>n 2021<span class=\"lsd1 ws11a\">, </span></span></span></span></span></span>d<span class=\"lsd1 ws114\">ont 2 millions d\u2019euros <span class=\"lsd3 ws121\">\u00e9ta<span class=\"_ _1\"/>ient<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">des<span class=\"_ _1\"/> compl\u00e9ments de prix pa<span class=\"_ _1\"/>y\u00e9s pour d'autres a<span class=\"_ _1\"/>cquisitions historiques. </span></span></span></span>Fiberklaar <span class=\"lsd3 ws121\">et<span class=\"ls1 ws0\"> </span></span>Unifiber<span class=\"ls1 ws0\"> </span>Voir annexe 8.<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> </span>Control de BICS/TeleSign <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tenait jusqu'en f\u00e9vrie<span class=\"_ _1\"/>r 2021, 57,6 % des actions BICS/<span class=\"_ _1\"/>Tele<span class=\"lscf ws110\">Sign et 57,6 % de<span class=\"_ _1\"/>s droits de vo<span class=\"_ _1\"/>te \u00e0 l'assembl\u00e9e g\u00e9n\u00e9rale d<span class=\"_ _1\"/>es actionnaires </span>de BICS. Le Groupe <span class=\"_ _1\"/>a conclu qu'il c<span class=\"_ _1\"/>ontr\u00f4lait BICS/TeleSign gr\u00e2ce aux<span class=\"_ _1\"/> r\u00e8gles de prise de <span class=\"_ _1\"/>d\u00e9cision et aux proc\u00e9du<span class=\"_ _1\"/>res de blocage<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">pr\u00e9<span class=\"_ _13\"/>vue<span class=\"_ _13\"/>s dan<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>e pa<span class=\"_ _13\"/>ct<span class=\"_ _13\"/>e </span></span>d'actionna<span class=\"_ _7\"/>ir<span class=\"_ _13\"/>es en<span class=\"_ _1\"/> vigueu<span class=\"_ _1\"/>r d\u00e8s le 1<span class=\"_ _1\"/><span class=\"lsce ws10f\">er janvier 2010. <span class=\"ls1 ws0\"> </span></span>Confo<span class=\"_ _1\"/>rm\u00e9ment \u00e0 l'<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> conclu l<span class=\"_ _1\"/>e 9 f\u00e9vri<span class=\"_ _1\"/>er 2021,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a acqu<span class=\"_ _1\"/>is le 23<span class=\"_ _1\"/> f\u00e9vrie<span class=\"_ _1\"/>r 2021 la<span class=\"_ _1\"/> participa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e 42,4 <span class=\"_ _1\"/>% d\u00e9tenue<span class=\"_ _1\"/> par<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">les act<span class=\"_ _13\"/>ionn<span class=\"_ _13\"/>air<span class=\"_ _13\"/>es<span class=\"_ _13\"/> </span></span>minoritaires de BICS/<span class=\"_ _1\"/>TeleSign (MTN 20 <span class=\"_ _1\"/>% et Swisscom 22,4 <span class=\"_ _1\"/>%) pour un montant tot<span class=\"_ _1\"/>al en esp\u00e8ces de<span class=\"ls1 ws0\"> <span class=\"lsd2\">2<span class=\"_ _1\"/>17 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R. Proxim<span class=\"_ _1\"/>us d\u00e9ti<span class=\"_ _1\"/>ent </span></span>d\u00e9sormais 100% de<span class=\"_ _1\"/>s actions. <span class=\"ls1 ws0\"> </span>Annexe 9. Participation au capital<span class=\"_ _1\"/> \u00e9valu\u00e9e \u00e0 la juste valeur<span class=\"ls1\"> </span>Aux 31 d\u00e9cembre 2<span class=\"_ _1\"/>021 et 2022, le G<span class=\"_ _1\"/>roupe d\u00e9tenait des aut<span class=\"_ _1\"/>res participations dans des soc<span class=\"_ _1\"/>i\u00e9t\u00e9s non cot\u00e9es dont<span class=\"_ _1\"/> la juste valeur <span class=\"_ _1\"/><span class=\"lsd2 ws0\">totale \u00e9ta<span class=\"_ _1\"/>it inf<span class=\"_ _1\"/>\u00e9rieur<span class=\"_ _1\"/>e </span>\u00e0 1 million EUR.<span class=\"ls1 ws0\"> </span>Ces participations sont cl<span class=\"_ _1\"/>ass\u00e9es lors de l<span class=\"_ _1\"/>eur comptabilisation \u00e0<span class=\"ls1 ws0\"> </span>la just<span class=\"_ _1\"/>e valeur par le biais de<span class=\"_ _1\"/>s autres \u00e9l\u00e9ments du <span class=\"_ _1\"/>r\u00e9sultat global \u00e9tant do<span class=\"_ _1\"/>nn\u00e9 que ces instruments ne sont pas<span class=\"_ _1\"/> d\u00e9tenus dans d<span class=\"_ _1\"/>es buts sp\u00e9culatifs mais dan<span class=\"_ _1\"/>s une optique s<span class=\"_ _1\"/>trat\u00e9gique \u00e0 long<span class=\"ls1 ws0\">-<span class=\"lsd4 ws128\">terme<span class=\"_ _13\"/>.</span> </span>Ces 217 millions d'eu<span class=\"_ _1\"/>ros sont pr\u00e9sent\u00e9s dan<span class=\"_ _1\"/>s le tableau des f<span class=\"_ _1\"/>lux de tr\u00e9sorerie en tan<span class=\"_ _1\"/>t que tr\u00e9sorerie uti<span class=\"_ _1\"/>lis\u00e9e pour les activ<span class=\"lsd3 ws118\">it\u00e9<span class=\"_ _1\"/>s de finan<span class=\"_ _7\"/>cement. <span class=\"fc17 ls1 ws0\"> </span></span>Annex<span class=\"_ _7\"/>e 10. Imp<span class=\"_ _1\"/>\u00f4ts<span class=\"_ _1\"/> sur le <span class=\"_ _1\"/>r\u00e9sult<span class=\"_ _1\"/>at<span class=\"ls1 ws0\"> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws163\">millions EUR)<span class=\"_ _13\"/></span> <span class=\"_ _1a6\"> </span></span><span class=\"ff50 lsfb\">Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span></span>2021<span class=\"ls1 ws0\"> <span class=\"_ _53\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Amorti<span class=\"_ _1\"/>ssement acc\u00e9l\u00e9<span class=\"_ _1\"/>r\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _1a7\"> </span>-<span class=\"ls10f ws16c\">45<span class=\"_ _1a8\"> </span></span>-<span class=\"ls10f ws16c\">40</span></span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste valeur<span class=\"_ _1\"/> sur acqu<span class=\"_ _1\"/>isition<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _1a9\"> </span>-<span class=\"ls100 ws14e\">33<span class=\"_ _1aa\"> </span></span>-<span class=\"ls100 ws14e\">20</span></span>Provisionn\u00e9 en statu<span class=\"_ _13\"/>taire, pas retenu en I<span class=\"_ _13\"/>FRS<span class=\"ws0\"> <span class=\"_ _1ab\"> </span>-7<span class=\"_ _85\"> </span>-8</span>Revalorisation des ins<span class=\"_ _13\"/>truments fina<span class=\"_ _13\"/>nciers \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"ws0\"> <span class=\"_ _df\"> </span>-2<span class=\"_ _d2\"> </span>-<span class=\"ls100 ws14e\">52</span></span>Imposition diff\u00e9r\u00e9e sur <span class=\"_ _13\"/>r\u00e9alisations d'act<span class=\"_ _13\"/>ifs immobilis\u00e9s<span class=\"_ _13\"/> corporels<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1ac\"> </span>-7<span class=\"_ _ab\"> </span>-7</span>Avanta<span class=\"_ _1\"/>ges post\u00e9r<span class=\"_ _1\"/>ieurs \u00e0<span class=\"_ _1\"/> l'emploi, i<span class=\"_ _1\"/>ndemnit\u00e9s de<span class=\"_ _1\"/> fin de co<span class=\"_ _1\"/>ntrats et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages<span class=\"ls1 ws0\"> <span class=\"_ _1ad\"> </span>-7<span class=\"_ _91\"> </span>-<span class=\"lsff ws148\">19</span></span>Imposi<span class=\"_ _1\"/>tion diff<span class=\"_ _1\"/>\u00e9r\u00e9e sur<span class=\"_ _1\"/> actifs sur co<span class=\"_ _1\"/>ntrats et sur<span class=\"_ _1\"/> les co\u00fbts<span class=\"_ _1\"/> de contra<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _1ae\"> </span>-<span class=\"ls100 ws14e\">56<span class=\"_ _1aa\"> </span></span>-<span class=\"lsfc ws14a\">61</span></span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1af\"> </span>-2<span class=\"_ _167\"> </span>0 </span>Latences f<span class=\"_ _1\"/>iscales passi<span class=\"_ _1\"/>ves brutes<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">159</span> -<span class=\"ls100 ws14e\">209</span> Ajustement<span class=\"_ _13\"/> \u00e0 la juste valeur des immob<span class=\"_ _13\"/>ilisations<span class=\"ws0\"> <span class=\"_ _1b0\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _91\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> </span>Pertes fiscales r\u00e9cup\u00e9rables<span class=\"ls1 ws0\"> </span>3 <span class=\"_ _167\"> </span>0<span class=\"_ _13\"/> Provisi<span class=\"_ _1\"/>ons pou<span class=\"_ _1\"/>r risques et ch<span class=\"_ _1\"/>arges<span class=\"ls1 ws0\"> <span class=\"_ _1b1\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _91\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1b2\"> </span>2 <span class=\"_ _85\"> </span><span class=\"lsff ws148\">10</span> </span>Latences f<span class=\"_ _1\"/>iscales activ<span class=\"_ _1\"/>es brutes<span class=\"ls1 ws0\"> </span>29<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>Latences f<span class=\"_ _1\"/>iscales (passi<span class=\"_ _1\"/>ves)/actives n<span class=\"_ _1\"/>ettes, lor<span class=\"_ _1\"/>squ'elles so<span class=\"_ _1\"/>nt group\u00e9es p<span class=\"_ _1\"/>ar entit<span class=\"_ _1\"/>\u00e9 juridique,<span class=\"_ _1\"/> sont les suivan<span class=\"_ _1\"/>tes :<span class=\"ls1 ws0\"> </span>Latence<span class=\"_ _1\"/>s fiscales p<span class=\"_ _1\"/>assives net<span class=\"_ _1\"/>tes<span class=\"ls1 ws0\"> <span class=\"_ _1b1\"> </span>-<span class=\"lsff ws148\">136<span class=\"_ _117\"> </span></span>-<span class=\"lsff ws148\">181</span></span>Latence<span class=\"_ _1\"/>s fiscales a<span class=\"_ _1\"/>ctives net<span class=\"_ _1\"/>tes<span class=\"ls1 ws0\"> <span class=\"_ _1b3\"> </span>6 <span class=\"_ _126\"> </span>5 </span>Les mou<span class=\"_ _1\"/>vements en 20<span class=\"_ _1\"/>22 relati<span class=\"_ _1\"/>fs aux positions d<span class=\"_ _1\"/>es latenc<span class=\"_ _1\"/>es fiscales so<span class=\"_ _1\"/>nt les suivan<span class=\"_ _1\"/>ts  (en millions <span class=\"_ _13\"/>EUR)<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">129</span> Diminution li\u00e9e \u00e0 l'all<span class=\"_ _13\"/>ocation du prix d'ac<span class=\"_ _13\"/>quisition<span class=\"ws0\"> <span class=\"_ _145\"> </span>-1</span>Diminutions reconnues<span class=\"_ _13\"/> via les autres \u00e9<span class=\"_ _13\"/>l\u00e9ments du r\u00e9sultat globa<span class=\"_ _1\"/>l<span class=\"ls1 ws0\"> <span class=\"_ _1b4\"> </span>-<span class=\"ls110 ws16e\">71</span> </span>Augmentations rec<span class=\"_ _13\"/>onnues<span class=\"ws0\"> <span class=\"ls10f ws166\">via le compte de r\u00e9sultats</span> <span class=\"_ _142\"> </span><span class=\"ls100 ws14e\">25</span> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">176<span class=\"_ _13\"/></span> Les mou<span class=\"_ _1\"/>vements en 20<span class=\"_ _1\"/>21 relatifs a<span class=\"_ _1\"/>ux position<span class=\"_ _1\"/>s des latenc<span class=\"_ _1\"/>es fiscale<span class=\"_ _1\"/>s sont les suiva<span class=\"_ _1\"/>nts  (en millions <span class=\"_ _13\"/>EUR)<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2020<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">103<span class=\"_ _13\"/></span> Diminution li\u00e9e \u00e0 l'all<span class=\"_ _13\"/>ocation du prix d'ac<span class=\"_ _13\"/>quisition<span class=\"ws0\"> <span class=\"_ _1b5\"> </span>-6 </span>Diminutions reconnues<span class=\"_ _13\"/> via les autres \u00e9<span class=\"_ _13\"/>l\u00e9ments du r\u00e9sultat globa<span class=\"_ _1\"/>l<span class=\"ls1 ws0\"> <span class=\"_ _1b6\"> </span>-<span class=\"ls100 ws14e\">32</span></span>Augmentations rec<span class=\"_ _13\"/>onnues<span class=\"ws0\"> <span class=\"ls10f ws166\">via le compte de r\u00e9sultats</span> <span class=\"_ _135\"> </span><span class=\"lsff ws148\">12</span> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">129</span> Les charges d\u2019imp\u00f4ts <span class=\"_ _1\"/>diff\u00e9r\u00e9s au compte de <span class=\"_ _1\"/>r\u00e9sultats de 2022 r\u00e9<span class=\"_ _1\"/>sultent essentiellement de l\u2019acc<span class=\"_ _1\"/>\u00e9l\u00e9ration<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">des<span class=\"_ _1\"/> amortissem<span class=\"_ _1\"/>ents d<span class=\"_ _1\"/>e certain<span class=\"_ _1\"/>s \u00e9l\u00e9men<span class=\"_ _1\"/>ts </span></span>du r\u00e9seau et de l\u2019appl<span class=\"_ _1\"/>ication de la m\u00e9thode<span class=\"_ _1\"/> des amortissements d\u00e9g<span class=\"_ _1\"/>ressifs appliqu\u00e9s sur l<span class=\"_ _1\"/>es immobilisations<span class=\"ls1 ws0\"> </span><span class=\"ws113\">corporelles et les droits de diffusion </span>acquis en 2018 et<span class=\"_ _1\"/> 2019 par Proxim<span class=\"_ _1\"/>us SA suivant les no<span class=\"_ _1\"/>rmes comptables<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">belge<span class=\"_ _1\"/>s. Cet<span class=\"_ _1\"/>te charge <span class=\"_ _1\"/>est pa<span class=\"_ _1\"/>rtiellem<span class=\"_ _1\"/>ent comp<span class=\"_ _1\"/>ens\u00e9e p<span class=\"_ _1\"/>ar la dim<span class=\"_ _1\"/>inution d<span class=\"_ _7\"/>es<span class=\"_ _13\"/> </span></span>latences fiscales passive<span class=\"_ _1\"/>s relatives aux ajustem<span class=\"_ _1\"/>ents \u00e0 la juste valeu<span class=\"_ _1\"/>r des acquisitions<span class=\"ls1 ws0\">.<span class=\"_ _1\"/> </span>L\u2019imposi<span class=\"_ _1\"/>tion dif<span class=\"_ _1\"/>f\u00e9r\u00e9e sur<span class=\"_ _1\"/> r\u00e9alisatio<span class=\"_ _1\"/>ns d'actif<span class=\"_ _1\"/>s immobil<span class=\"_ _1\"/>is\u00e9s corpo<span class=\"_ _7\"/>r<span class=\"_ _13\"/>els co<span class=\"_ _1\"/>ncernent es<span class=\"_ _1\"/>sentiell<span class=\"_ _1\"/>emen<span class=\"lscf ws110\">t l\u2019\u00e9l<span class=\"_ _1\"/>imination du gain r\u00e9sul<span class=\"_ _1\"/>tant des ventes \u00e0 la j<span class=\"_ _1\"/>uste </span>valeur d\u2019actifs immobilis\u00e9s entre soci\u00e9t\u00e9s du Groupe.<span class=\"ls1 ws0\"> </span>Le Groupe n\u2019a pas <span class=\"_ _1\"/>comptabilis\u00e9 d\u2019actifs d'imp\u00f4t<span class=\"_ _1\"/>s diff\u00e9r\u00e9s pour les p<span class=\"_ _1\"/>ertes des filiales qu<span class=\"_ _1\"/>i sont d\u00e9ficitaires depuis plusi<span class=\"_ _1\"/>eurs<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">ann\u00e9es. L<span class=\"_ _1\"/>es pe<span class=\"_ _1\"/>rtes f<span class=\"lsd9 ws11e\">isca<span class=\"_ _1\"/>les </span></span></span>cumul\u00e9es \u00e0 reporte<span class=\"_ _1\"/>r et les cr\u00e9dits d'imp\u00f4ts<span class=\"_ _1\"/> disponibles pour ces soci<span class=\"_ _1\"/>\u00e9t\u00e9s s\u2019\u00e9levaient \u00e0 22 million<span class=\"_ _1\"/>s EUR au 31 d\u00e9<span class=\"_ _1\"/>cembre 2022 (<span class=\"lsd1 ws114\">EUR 50<span class=\"_ _1\"/> millions en </span>2021), dont 22 millions EUR pou<span class=\"_ _1\"/>r lesquelles l\u2019utilisation n\u2019est pas limit\u00e9e dans le <span class=\"_ _1\"/>temps mais avec une limitation sur l\u2019exe<span class=\"_ _1\"/>rcice au million et \u00e0 70% au<span class=\"ls1 ws0\">-</span>del\u00e0. Les produi<span class=\"_ _1\"/>ts/(charges) d'imp\u00f4ts d<span class=\"_ _1\"/>iff\u00e9r\u00e9s dans le compte de r\u00e9sultats c<span class=\"_ _1\"/>oncernent les \u00e9l\u00e9ments suiva<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> : </span>Ann\u00e9e <span class=\"_ _13\"/>se t<span class=\"_ _13\"/>ermin<span class=\"_ _13\"/>ant<span class=\"_ _13\"/> le 3<span class=\"_ _13\"/>1 d\u00e9<span class=\"_ _13\"/>cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions <span class=\"_ _13\"/>EUR) <span class=\"_ _1b7\"> </span><span class=\"ff50 lsfc ws14a\">2021</span><span class=\"ff50\"> <span class=\"_ _53\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Amorti<span class=\"_ _1\"/>ssements acc\u00e9l\u00e9r\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1b8\"> </span><span class=\"lsff ws148\">14</span> <span class=\"_ _85\"> </span>5 </span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste valeur<span class=\"_ _1\"/> sur acqu<span class=\"_ _1\"/>isition<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _1b9\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _d2\"> </span><span class=\"lsff ws148\">14<span class=\"_ _13\"/></span> </span>Revalorisation des ins<span class=\"_ _13\"/>truments fina<span class=\"_ _13\"/>nciers \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"ws0\"> <span class=\"_ _1ba\"> </span>-4<span class=\"_ _167\"> </span>0 </span>Imposition diff\u00e9r\u00e9e sur <span class=\"_ _13\"/>r\u00e9alisations d'act<span class=\"_ _13\"/>ifs immobilis\u00e9s<span class=\"_ _13\"/> corporels<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1bb\"> </span>1 <span class=\"_ _126\"> </span>0 </span>Ajustement \u00e0 la juste valeur des <span class=\"ls1 ws0\">immobilisations <span class=\"_ _173\"> </span>-<span class=\"_ _13\"/>2<span class=\"_ _ab\"> </span>-1</span>Avanta<span class=\"_ _1\"/>ges post\u00e9r<span class=\"_ _1\"/>ieurs \u00e0<span class=\"_ _1\"/> l'emploi, i<span class=\"_ _1\"/>ndemnit\u00e9s de<span class=\"_ _1\"/> fin de co<span class=\"_ _1\"/>ntrats et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages<span class=\"ls1 ws0\"> <span class=\"_ _1bc\"> </span>-2<span class=\"_ _1bd\"> </span>7 </span>Pertes fiscales r\u00e9cup\u00e9rables<span class=\"ls1 ws0\"> <span class=\"_ _1a7\"> </span>-4<span class=\"_ _85\"> </span>-3</span>Actifs su<span class=\"_ _1\"/>r contra<span class=\"_ _1\"/>ts et co\u00fbts des<span class=\"_ _1\"/> contra<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _169\"> </span>-4<span class=\"_ _85\"> </span>-5</span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1be\"> </span>3 <span class=\"_ _1bd\"> </span>7 </span>Charges d'im<span class=\"_ _13\"/>p\u00f4ts diff\u00e9r\u00e9s de <span class=\"ls1 ws0\">l'a<span class=\"_ _13\"/>nn\u00e9e </span>12<span class=\"ls1 ws0\"> </span>25<span class=\"ls1 ws0\"> </span>Le compte de r\u00e9sul<span class=\"_ _1\"/>tats consolid\u00e9 comprend<span class=\"_ _1\"/> les charges fiscales suivantes :<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions <span class=\"_ _13\"/>EUR) <span class=\"_ _1b7\"> </span><span class=\"ff50 lsfc ws14a\">2021</span><span class=\"ff50\"> <span class=\"_ _53\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Charge fiscale courante sur le r\u00e9sultat de l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _72\"> </span>-<span class=\"lsff ws148\">149<span class=\"_ _117\"> </span></span>-<span class=\"lsff ws148\">153</span></span>Imp\u00f4ts d<span class=\"_ _1\"/>iff\u00e9r\u00e9s su<span class=\"_ _1\"/>r le r\u00e9sulta<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> <span class=\"_ _1bf\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">25</span> </span>Imp\u00f4t sur le <span class=\"ls101 ws14f\">r\u00e9sultat co<span class=\"_ _1\"/>mptabilis\u00e9 d<span class=\"_ _1\"/>ans le compte<span class=\"_ _1\"/> de r\u00e9sulta<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> </span></span>-<span class=\"lsff ws148\">137<span class=\"_ _13\"/></span> -<span class=\"lsff ws148\">128<span class=\"_ _13\"/></span> La r\u00e9conciliation entre la c<span class=\"_ _13\"/>harge d\u2019imp\u00f4ts sur le <span class=\"_ _13\"/>b\u00e9n\u00e9fice avant im<span class=\"_ _13\"/>p\u00f4ts au taux d\u2019imposition<span class=\"_ _13\"/> statutaire et la<span class=\"_ _13\"/> charge d\u2019imp\u00f4ts<span class=\"ls1 ws0\"> <span class=\"ls114 ws16c\">sur le<span class=\"_ _13\"/> r\u00e9s<span class=\"_ _13\"/>ultat<span class=\"_ _13\"/> au ta<span class=\"_ _13\"/>ux </span></span>effectif d'<span class=\"_ _1\"/>imposition sur le r\u00e9sult<span class=\"_ _1\"/>at du Groupe pour chacun des deux exercices cl\u00f4<span class=\"_ _1\"/>tur\u00e9s se pr\u00e9sente comme suit<span class=\"ls1 ws0\"> </span>(en millions <span class=\"_ _13\"/>EUR) <span class=\"_ _1b7\"> </span><span class=\"ff50 lsfc ws14a\">2021</span><span class=\"ff50\"> <span class=\"_ _53\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>B\u00e9n\u00e9fice av<span class=\"_ _13\"/>ant imp\u00f4t<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>581<span class=\"ls1 ws0\"> </span>578<span class=\"ls1 ws0\"> </span>Au taux d'imposition statutaire belge de<span class=\"_ _13\"/> 25% <span class=\"ls1 ws0\"> <span class=\"_ _1c0\"> </span><span class=\"lsff ws148\">145<span class=\"_ _13\"/></span> <span class=\"_ _55\"> </span><span class=\"lsff ws148\">14<span class=\"_ _13\"/>5</span> </span>Taux d'<span class=\"_ _1\"/>impositi<span class=\"_ _1\"/>on plus f<span class=\"_ _1\"/>aible des au<span class=\"_ _1\"/>tres pays<span class=\"ls1 ws0\"> <span class=\"_ _1c1\"> </span>0 <span class=\"_ _126\"> </span>1 </span>B\u00e9n\u00e9fice non taxable<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1c2\"> </span>-<span class=\"ls100 ws14e\">20<span class=\"_ _1aa\"> </span></span>-<span class=\"ls100 ws14e\">24</span></span>D\u00e9penses non d\u00e9ductibles<span class=\"ls1 ws0\"> <span class=\"_ _1bf\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _92\"> </span>5<span class=\"_ _13\"/> </span>Pertes no<span class=\"_ _1\"/>n d\u00e9ducti<span class=\"_ _1\"/>bles des coen<span class=\"_ _1\"/>trepri<span class=\"_ _1\"/>ses et des entr<span class=\"_ _1\"/>eprises a<span class=\"_ _1\"/>ssoci\u00e9es<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _119\"> </span>7 <span class=\"_ _1bd\"> </span>8 </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1af\"> </span>-6 <span class=\"_ _163\"> </span>-5</span>Charge d'imp\u00f4ts sur le r\u00e9sultat<span class=\"ls1 ws0\"> </span>137<span class=\"ls1 ws0\"> </span>128<span class=\"ls1 ws0\"> </span>Taux effecti<span class=\"_ _1\"/>f d'imposi<span class=\"_ _1\"/>tion sur le r<span class=\"_ _1\"/>\u00e9sultat <span class=\"ls1 ws0\"> </span>23,<span class=\"_ _13\"/>51%<span class=\"ls1 ws0\"> </span>22,22%<span class=\"ls1 ws0\"> </span>Le taux effectif d\u2019impo<span class=\"_ _1\"/>sition en 2022 s\u2019\u00e9l\u00e8ve \u00e0<span class=\"_ _1\"/> 22,22% et est inf<span class=\"_ _1\"/>\u00e9rieur au taux effectif de<span class=\"_ _1\"/> 2021 qui s\u2019\u00e9levait \u00e0<span class=\"_ _1\"/> 23.51%.  Les b\u00e9n\u00e9f<span class=\"_ _1\"/>ices no<span class=\"_ _1\"/>n taxabl<span class=\"_ _1\"/>es des <span class=\"_ _1\"/>soci\u00e9t\u00e9s<span class=\"_ _1\"/> du Group<span class=\"_ _7\"/>e r\u00e9sultent <span class=\"_ _1\"/>essenti<span class=\"_ _1\"/>ellement d<span class=\"_ _1\"/>e l\u2019appl<span class=\"_ _1\"/>ication d<span class=\"_ _1\"/>es prin<span class=\"_ _1\"/>cipes g\u00e9n<span class=\"_ _1\"/>\u00e9raux <span class=\"_ _1\"/>des lois<span class=\"_ _1\"/> <span class=\"lscf ws110\">fiscales comme des </span>d\u00e9ductions pour revenus<span class=\"_ _1\"/> de brevets applicabl<span class=\"_ _1\"/>es en Belgique. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>En 2022, l<span class=\"_ _7\"/>es d\u00e9penses no<span class=\"_ _1\"/>n d\u00e9du<span class=\"_ _1\"/>ctibles<span class=\"_ _1\"/> concern<span class=\"_ _1\"/>ent pr<span class=\"lscf ws110\">incipalemen<span class=\"_ _1\"/>t les diverses d\u00e9penses n<span class=\"_ _1\"/>on admises fiscalemen<span class=\"_ _1\"/>t.<span class=\"ls1 ws0\"> </span></span>Annexe 11. Actifs et passifs de pe<span class=\"_ _1\"/>nsion, autres avantages post\u00e9rieurs \u00e0 l'emp<span class=\"_ _1\"/>loi et<span class=\"_ _1\"/> ind<span class=\"_ _1\"/>emnit<span class=\"_ _7\"/>\u00e9s de fin d<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>rat<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe est dot\u00e9 de divers plans r\u00e9sum\u00e9s ci<span class=\"ls1 ws0\">-</span><span class=\"ws16c\">dessous<span class=\"ls1 ws0\"> : </span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Indemnit\u00e9s de fin de cont<span class=\"_ _13\"/>rat et compen<span class=\"_ _13\"/>sations additionnelles<span class=\"_ _13\"/> dans le cadre de <span class=\"_ _13\"/>programmes de<span class=\"_ _13\"/> 140<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _7f\"> </span></span>116<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>restru<span class=\"_ _1\"/>cturatio<span class=\"_ _1\"/>n<span class=\"ls1 ws0\"> </span>Plans \u00e0<span class=\"_ _1\"/> prestatio<span class=\"_ _1\"/>ns d\u00e9fi<span class=\"_ _1\"/>nies de pen<span class=\"_ _1\"/>sions compl\u00e9me<span class=\"_ _1\"/>ntaires d<span class=\"_ _1\"/>ette nette / (<span class=\"_ _1\"/>actif n<span class=\"_ _1\"/>et)<span class=\"ls1 ws0\"> <span class=\"_ _103\"> </span>-<span class=\"ls110 ws16e\">79</span> <span class=\"_ _1b\"> </span>-<span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> </span>Autres plans de <span class=\"ls1 ws0\">pension <span class=\"_ _1c3\"> </span>1 <span class=\"_ _129\"> </span>1 </span>Avantages accord\u00e9s au personnel po<span class=\"_ _1\"/>st<span class=\"_ _13\"/>\u00e9rieurs \u00e0 l'emploi (autres que les pensions)<span class=\"ls1 ws0\"> <span class=\"_ _f7\"> </span><span class=\"lsfc ws14a\">365</span> <span class=\"_ _55\"> </span><span class=\"lsfc ws14a\">295<span class=\"_ _13\"/></span> </span>Actif net co<span class=\"_ _1\"/>mptabilis\u00e9 a<span class=\"_ _1\"/>u bilan<span class=\"ls1 ws0\"> </span>79<span class=\"ls1 ws0\"> </span>140<span class=\"ls1 ws0\"> </span>Dette nette comptabilis\u00e9e au bilan<span class=\"ls1 ws0\"> </span>508<span class=\"ls1 ws0\"> </span>413<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Dette nette (court terme)<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span><span class=\"lsfc ws14a\">62</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">52</span> </span>Dette nette (long terme)<span class=\"ls1 ws0\"> <span class=\"_ _17d\"> </span></span>447<span class=\"ls1 ws0\"> <span class=\"_ _7f\"> </span><span class=\"lsfc ws14a\">361<span class=\"_ _13\"/></span> </span>Le calcul de la d<span class=\"_ _1\"/>ette nette repose sur les<span class=\"_ _1\"/> hypoth\u00e8ses \u00e9tablies \u00e0 la<span class=\"_ _1\"/> date du bilan. Le<span class=\"_ _1\"/>s hypoth\u00e8ses utilis\u00e9<span class=\"_ _1\"/>es dans les diff\u00e9ren<span class=\"lsd9 ws130\">t<span class=\"_ _1\"/>s plan<span class=\"_ _1\"/>s sont d<span class=\"_ _1\"/>\u00e9termin<span class=\"_ _7\"/>\u00e9es </span>\u00e0 la fois sur la b<span class=\"_ _1\"/>ase de facteurs ma<span class=\"_ _1\"/>cro\u00e9conomiques et de cara<span class=\"_ _1\"/>ct\u00e9ristiques sp\u00e9cifiques \u00e0 chacun <span class=\"_ _1\"/>des plans,<span class=\"ls1 ws0\"> </span>de la du<span class=\"_ _1\"/>r\u00e9e de ces plans <span class=\"_ _1\"/>et de la population b\u00e9n\u00e9ficiaire.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le taux d\u2019actualisation em<span class=\"_ _1\"/>ploy\u00e9 dans l\u2019\u00e9valuation<span class=\"_ _1\"/> des plans de pensi<span class=\"_ _1\"/>on, autres avantages pos<span class=\"_ _1\"/>t\u00e9rieurs \u00e0 l\u2019emploi et<span class=\"_ _1\"/> les indemn<span class=\"lsdd ws125\">it\u00e9s d<span class=\"_ _13\"/>e fin<span class=\"_ _13\"/> de con<span class=\"_ _13\"/>tra<span class=\"_ _13\"/>t </span>se r\u00e9f\u00e8re au taux du<span class=\"_ _1\"/> march\u00e9 des o<span class=\"_ _1\"/>bligations d\u2019entreprises de<span class=\"_ _1\"/> haute qualit\u00e9 de l\u2019Eurozone<span class=\"_ _1\"/> pour des p\u00e9riodes d<span class=\"_ _1\"/>e duration correspondan<span class=\"_ _1\"/>tes aux diff\u00e9rents plans.<span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">a diminution des</span> <span class=\"lscf ws110\">flux d<span class=\"_ _1\"/>e tr\u00e9sorerie r\u00e9sultant de la<span class=\"_ _1\"/> dette pour le<span class=\"_ _1\"/>s pensions, les autres avan<span class=\"_ _1\"/>tages post\u00e9rieurs \u00e0 l'emploi e<span class=\"_ _1\"/>t les indemnit\u00e9s de <span class=\"lscc ws10f\">fin <span class=\"lsd5 ws94\">de </span></span></span>contrat <span class=\"_ _1\"/>rapport\u00e9e<span class=\"_ _1\"/> dans le<span class=\"_ _1\"/> flux de <span class=\"_ _1\"/>tr\u00e9so<span class=\"_ _1\"/>rerie ne<span class=\"_ _1\"/>t des activ<span class=\"_ _1\"/>it\u00e9s op<span class=\"_ _1\"/>\u00e9ratio<span class=\"_ _1\"/>nnelles r<span class=\"_ _1\"/>\u00e9sulte d'un<span class=\"_ _7\"/> paiement moi<span class=\"_ _1\"/>ns \u00e9lev\u00e9 <span class=\"_ _1\"/>en 202<span class=\"ls1 ws0\">2 <span class=\"_ _1\"/><span class=\"lscf ws110\">par rapport \u00e0 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">1 </span>pour le </span></span>plan de d\u00e9part anti<span class=\"_ _1\"/>cip\u00e9 et le plan Fit For <span class=\"_ _1\"/>Purpose.<span class=\"ls1 ws0\"> </span>Annexe 11<span class=\"_ _1\"/>.1. In<span class=\"_ _1\"/>demnit\u00e9s d<span class=\"_ _1\"/>e fin de co<span class=\"_ _1\"/>ntrat et c<span class=\"_ _1\"/>ompens<span class=\"_ _1\"/>ations addi<span class=\"_ _1\"/>tionnel<span class=\"_ _1\"/>les dans<span class=\"_ _1\"/> le cadre des programm<span class=\"_ _1\"/>es de restruc<span class=\"_ _1\"/>turatio<span class=\"_ _1\"/>n<span class=\"ls1 ws0\"> </span>Les indemn<span class=\"_ _7\"/>it\u00e9s de fin d<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>rat et com<span class=\"_ _1\"/>pensatio<span class=\"_ _1\"/>ns addit<span class=\"_ _1\"/>ionnelle<span class=\"_ _1\"/>s reprises<span class=\"_ _1\"/> dans ce<span class=\"_ _1\"/>tte ann<span class=\"_ _1\"/>exe conce<span class=\"_ _1\"/>rnent le<span class=\"_ _1\"/>s program<span class=\"_ _1\"/>mes de<span class=\"_ _1\"/> rest<span class=\"lscf ws110\">ructuratio<span class=\"_ _1\"/>n du </span>personn<span class=\"_ _1\"/>el. Aucun a<span class=\"_ _7\"/>ctif n\u2019est co<span class=\"_ _1\"/>nstitu\u00e9 p<span class=\"_ _1\"/>our co<span class=\"_ _1\"/>uvrir ces<span class=\"_ _1\"/> indemni<span class=\"_ _1\"/>t\u00e9s. <span class=\"ls1 ws0\"> </span>En 2007, le Groupe<span class=\"_ _1\"/> a impl\u00e9ment\u00e9 <span class=\"_ _1\"/>un programme de<span class=\"ls1 ws0\"> </span>mobilit\u00e9<span class=\"_ _1\"/> externe volontaire vers l\u2019<span class=\"_ _1\"/>Etat Belge pour ses employ<span class=\"_ _1\"/>\u00e9s statutaires et un p<span class=\"_ _1\"/>rogramme pour les employ\u00e9s s<span class=\"_ _1\"/>tatutaires inaptes m\u00e9d<span class=\"_ _1\"/>icalement. Suivant les te<span class=\"_ _1\"/>rmes de ce plan, le<span class=\"_ _1\"/> Groupe va payer des <span class=\"_ _1\"/>indemnit\u00e9s jusqu\u2019\u00e0 <span class=\"lsd1 ws114\">l\u2019\u00e2ge de la<span class=\"_ _1\"/> pension </span>du b\u00e9n<span class=\"_ _1\"/>\u00e9ficiaire.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>E<span class=\"lscf ws110\">n 2016, le Group<span class=\"_ _1\"/>e a impl\u00e9ment\u00e9 un plan d<span class=\"_ _1\"/>e d\u00e9part volontaire ant<span class=\"_ _1\"/>icip\u00e9 qui permet de qu<span class=\"_ _1\"/>itter anticipativement \u00e0 l\u2019\u00e2g<span class=\"_ _1\"/>e de 60 (ou<span class=\"ls1 ws0\"> </span>58 pou<span class=\"_ _1\"/>r un petit </span>groupe). Pour certain<span class=\"_ _1\"/>s participants \u00e0 ce plan de d<span class=\"_ _1\"/>\u00e9part anticip\u00e9, des i<span class=\"_ _1\"/>ndemnit\u00e9s sont pay<span class=\"_ _1\"/>\u00e9es \u00e0 partir de 6<span class=\"_ _1\"/>0 ans jusqu\u2019\u00e0 l\u2019\u00e2ge o\u00f9<span class=\"_ _1\"/> le b\u00e9n\u00e9ficiaire peut \u00eatre pensionn\u00e9 au plus<span class=\"_ _1\"/> t\u00f4t. Pour ceux qui<span class=\"_ _1\"/> entrent dans le plan<span class=\"_ _1\"/> avant l\u2019\u00e2ge de 60 <span class=\"_ _1\"/>et qui doivent en<span class=\"_ _1\"/>core prester des se<span class=\"_ _1\"/>rvices jusqu\u2019\u00e0 60 ans, <span class=\"_ _1\"/>le co\u00fbt du plan est <span class=\"_ _1\"/>reconn<span class=\"_ _1\"/>u sur la<span class=\"_ _1\"/> p\u00e9riode d<span class=\"_ _1\"/>e serv<span class=\"_ _1\"/>ices enco<span class=\"_ _1\"/>re \u00e0 pr<span class=\"_ _1\"/>ester en<span class=\"_ _1\"/>tre l<span class=\"lscf ws110\">e <span class=\"_ _1\"/>moment de l\u2019entr\u00e9e dan<span class=\"_ _1\"/>s le programme <span class=\"_ _1\"/>et les 60 ans. Les co\u00fbt<span class=\"_ _1\"/>s \u00e9voluent av<span class=\"_ _1\"/>ec </span>l\u2019index et le taux d\u2019a<span class=\"_ _1\"/>ctualisation. La rota<span class=\"_ _1\"/>tion du personnel est <span class=\"_ _1\"/>estim\u00e9e comme nulle.<span class=\"ls1 ws0\"> </span>En 2019, Proximus a lanc\u00e9 son<span class=\"_ _1\"/> plan de transformation Fit for Pu<span class=\"_ _1\"/>rpose (FFP). Une analyse bas\u00e9<span class=\"lscf ws110\">e sur<span class=\"_ _1\"/> les futurs d\u00e9fis d<span class=\"_ _1\"/>e l'entreprise a permi<span class=\"_ _1\"/>s </span>d'ident<span class=\"_ _1\"/>ifier le<span class=\"_ _1\"/>s doma<span class=\"_ _1\"/>ines d'a<span class=\"_ _1\"/>ctivit\u00e9 <span class=\"_ _1\"/>qui son<span class=\"_ _1\"/>t soit <span class=\"_ _1\"/>modifi\u00e9<span class=\"_ _1\"/>s, soit <span class=\"_ _1\"/>en voi<span class=\"_ _1\"/>e de di<span class=\"_ _1\"/>sparitio<span class=\"_ _1\"/>n. Dans<span class=\"_ _1\"/> ce con<span class=\"_ _1\"/>texte,<span class=\"_ _1\"/> 1.347<span class=\"_ _1\"/> ETP qu<span class=\"_ _1\"/>ittai<span class=\"ws117\">en<span class=\"_ _1\"/>t Proximus<span class=\"_ _1\"/>. La provisio<span class=\"_ _1\"/>n </span>pour indemnit\u00e9s de fin de <span class=\"_ _1\"/>contrat (288 millions d'euros)<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">a \u00e9t\u00e9 enti\u00e8r<span class=\"_ _1\"/>ement comptabilis\u00e9e en<span class=\"_ _1\"/> 2019 \u00e0 la suite d'une <span class=\"_ _1\"/>communication d\u00e9taill<span class=\"_ _1\"/>\u00e9e et </span></span>formelle a<span class=\"_ _1\"/>ux pe<span class=\"_ _1\"/>rsonnes <span class=\"_ _1\"/>concern\u00e9<span class=\"_ _1\"/>es par le p<span class=\"_ _1\"/>lan et<span class=\"_ _1\"/> parce qu<span class=\"_ _1\"/>e ces in<span class=\"_ _1\"/>demnit<span class=\"_ _1\"/>\u00e9s n'\u00e9ta<span class=\"_ _1\"/>ient pas co<span class=\"_ _1\"/>nditionn<span class=\"_ _7\"/>\u00e9es \u00e0 des p<span class=\"_ _1\"/>restation<span class=\"_ _1\"/>s de se<span class=\"_ _1\"/><span class=\"lsd2 ws0\">rvices f<span class=\"_ _1\"/>uturs. La<span class=\"_ _1\"/> </span>provisi<span class=\"_ _13\"/>on compre<span class=\"_ _13\"/>nd toutes le<span class=\"lscf ws110\">s indemnit\u00e9s qui sont pay\u00e9<span class=\"_ _1\"/>es aux participants soit lor<span class=\"_ _1\"/>s de leur d\u00e9mission, s<span class=\"_ _1\"/>oit jusqu\u2019\u00e0 l\u2019\u00e2ge o\u00f9 l<span class=\"_ _1\"/>e b\u00e9n\u00e9ficiaire peut \u00eatre </span>pensionn\u00e9 au plus t\u00f4t<span class=\"_ _1\"/>. Les provisions comp<span class=\"_ _1\"/>rennent \u00e9galement le<span class=\"_ _1\"/>s co\u00fbts d\u2019outplacement. <span class=\"_ _1\"/>Les co\u00fbts de r<span class=\"_ _1\"/>ecyclage et d'am\u00e9lioratio<span class=\"lsd3 ws118\">n<span class=\"_ _1\"/> des co<span class=\"_ _1\"/><span class=\"ws121\">mp\u00e9tences </span></span>des employ\u00e9s ne son<span class=\"_ _1\"/>t pas inclus d<span class=\"_ _1\"/>ans la provision. La part<span class=\"_ _1\"/>ie \u00e0 long terme de la<span class=\"_ _1\"/> provision concerne le<span class=\"_ _1\"/>s paiements \u00e0 eff<span class=\"_ _1\"/>ectuer \u00e0 plus d\u2019un a<span class=\"_ _1\"/>n (essentiellement jusqu\u2019\u00e0 la date d\u2019entr\u00e9e en pens<span class=\"_ _1\"/>ion). Les montants \u00e9voluent avec l\u2019index<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et le<span class=\"_ _1\"/> taux d\u2019act<span class=\"ws118\">ualisation<span class=\"lsd1 ws114\">. La<span class=\"_ _1\"/> rotation du personnel est </span></span></span></span>estim\u00e9e co<span class=\"_ _1\"/>mme nul<span class=\"_ _1\"/>le. <span class=\"lsd1 ws114\">En 2022,<span class=\"_ _1\"/> le passif pour les indemnit\u00e9s d<span class=\"_ _1\"/>e fin de contrat a \u00e9galement \u00e9t\u00e9 mis<span class=\"_ _1\"/>e<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">jour pour refl\u00e9ter le<span class=\"_ _1\"/> fait que Proximus n<span class=\"_ _1\"/>e </span></span></span>peut de facto plu<span class=\"_ _1\"/>s \u00e9viter d\u2019offrir certains av<span class=\"_ _1\"/>antages \u00e0 des employ\u00e9<span class=\"_ _1\"/>s dans les programme<span class=\"_ _1\"/>s existants.  <span class=\"ws113\">La provision a \u00e9t\u00e9 augment\u00e9e de <span class=\"ls113 ws169\">22 <span class=\"lsd1 ws11a\">milli<span class=\"_ _13\"/>ons </span></span></span>d'euros en <span class=\"lsce ws116\">2022 <span class=\"ws10f\">et r\u00e9duite de EUR<span class=\"_ _1\"/> 1 million en 2021.<span class=\"ls1 ws0\"> </span></span></span>Toute revalorisation ult<span class=\"_ _1\"/>\u00e9rieure de la dette pour <span class=\"_ _1\"/>indemnit\u00e9s de fin de<span class=\"_ _1\"/> contrat et compen<span class=\"_ _1\"/>sations additionnelles est <span class=\"_ _1\"/>reconnue im<span class=\"lsd5 ws94\">m\u00e9<span class=\"_ _13\"/>di</span>atement dans le compte de r\u00e9sultats.<span class=\"ls1 ws0\"> </span>La situation <span class=\"_ _13\"/>de financeme<span class=\"_ _13\"/>nt des<span class=\"_ _13\"/> plans d'inde<span class=\"_ _13\"/>mnit\u00e9s de fin de<span class=\"_ _13\"/> contrat et<span class=\"_ _13\"/> compensati<span class=\"_ _13\"/>ons additionnell<span class=\"_ _13\"/>es se pr\u00e9sent<span class=\"_ _13\"/>e comme s<span class=\"_ _13\"/>uit :<span class=\"ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tion a<span class=\"_ _1\"/>u titre des p<span class=\"_ _1\"/>restatio<span class=\"_ _1\"/>ns d\u00e9finies <span class=\"ls1 ws0\"> <span class=\"_ _1c4\"> </span><span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">116<span class=\"_ _13\"/></span> </span>Obligation<span class=\"_ _1\"/> non couver<span class=\"_ _1\"/>te par les actif<span class=\"_ _1\"/>s des plans<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>140<span class=\"ls1 ws0\"> </span>116<span class=\"ls1 ws0\"> </span>La dette nette comptabilis\u00e9e a \u00e9volu\u00e9 de la fa\u00e7on suivante<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>En d\u00e9but d'exercice<span class=\"ls1 ws0\"> <span class=\"_ _1c5\"> </span><span class=\"ls100 ws14e\">209</span> <span class=\"_ _25\"> </span><span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> </span>Charge (produit) total de la p\u00e9riode<span class=\"ls1 ws0\"> <span class=\"_ _1c6\"> </span>-3 <span class=\"_ _91\"> </span></span><span class=\"ws14e\">22<span class=\"ls1 ws0\"> </span></span>Contribution aux pa<span class=\"_ _13\"/>rticipants<span class=\"ws0\"> <span class=\"_ _1bf\"> </span>-<span class=\"lsfc ws14a\">66</span> <span class=\"_ _1c7\"> </span>-<span class=\"ls10f ws16c\">46</span> </span>En fin d'exe<span class=\"_ _13\"/>rcice<span class=\"ws0\"> </span>140<span class=\"ls1 ws0\"> </span>116<span class=\"ls1 ws0\"> </span>La dette d'i<span class=\"_ _1\"/>ndemnit\u00e9 de<span class=\"_ _1\"/> fin de contra<span class=\"_ _1\"/>t et de co<span class=\"_ _1\"/>mpensations ad<span class=\"_ _1\"/>ditionnell<span class=\"_ _1\"/>es a \u00e9t\u00e9 d\u00e9term<span class=\"_ _1\"/>in\u00e9e sur base<span class=\"_ _1\"/> des hypoth\u00e8ses <span class=\"_ _1\"/>suivante<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> : </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls10f ws16c\">d\u00e9cembre<span class=\"ls1 ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Taux d'ac<span class=\"_ _13\"/>tualis<span class=\"_ _13\"/>ation<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1c8\"> </span><span class=\"lsfe ws14d\">0%</span> <span class=\"_ _5b\"> </span><span class=\"ls100 ws14e\">3,20%</span> </span>Inflat<span class=\"_ _13\"/>ion futu<span class=\"_ _13\"/>re des<span class=\"_ _13\"/> prix<span class=\"_ _13\"/> <span class=\"ls1 ws0\"> <span class=\"_ _1c9\"> </span><span class=\"lsff ws148\">2,15<span class=\"_ _13\"/>%</span> <span class=\"_ _34\"> </span><span class=\"lsfe ws14d\">3,00%</span> </span>Analyse de s<span class=\"_ _13\"/>ensibi<span class=\"_ _13\"/>lit\u00e9<span class=\"ls1 ws0\"> </span>Une augmentation ou<span class=\"_ _1\"/> diminution de 0,5%<span class=\"_ _1\"/> du taux effectif d\u2019act<span class=\"_ _1\"/>ualisation g\u00e9n\u00e8re une va<span class=\"_ _1\"/>riation de la dette d\u2019app<span class=\"_ _1\"/>roximativement <span class=\"lsce ws116\">1 <span class=\"lse6 ws152\">mil<span class=\"_ _13\"/>li<span class=\"_ _13\"/>ons<span class=\"_ _13\"/> EUR<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span></span></span>Le Groupe s\u2019attend \u00e0 <span class=\"_ _1\"/>payer un montant de <span class=\"ls113 ws169\">33 <span class=\"lse6 ws114\">mi<span class=\"_ _13\"/>lli<span class=\"_ _13\"/>ons<span class=\"_ _13\"/> E<span class=\"_ _13\"/>UR<span class=\"_ _13\"/> e<span class=\"_ _13\"/>n <span class=\"lsce ws116\">2023 <span class=\"lsd3 ws118\">en indemni<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>in de con<span class=\"_ _1\"/>trats et<span class=\"_ _1\"/> compen<span class=\"_ _1\"/>sations <span class=\"lsd1 ws114\">additionnelle<span class=\"_ _1\"/>s. Les </span></span></span></span></span>paiement<span class=\"_ _1\"/>s en <span class=\"lsce ws116\">2022 </span>s\u2019<span class=\"_ _1\"/>\u00e9levaien<span class=\"_ _1\"/>t \u00e0 <span class=\"lsd4 ws128\">46<span class=\"ls1 ws0\"> <span class=\"lse6 ws114\">mi<span class=\"_ _13\"/>ll<span class=\"_ _13\"/>io<span class=\"_ _13\"/>ns<span class=\"_ _13\"/> EUR<span class=\"_ _13\"/>.</span> </span></span>Annexe 11.2. Pl<span class=\"_ _1\"/>an \u00e0 cotisati<span class=\"_ _1\"/>ons d\u00e9fini<span class=\"_ _1\"/>es et plan \u00e0 prestations d\u00e9f<span class=\"_ _1\"/>inies de pensi<span class=\"_ _1\"/>ons compl\u00e9me<span class=\"_ _1\"/>ntaires<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Plans \u00e0<span class=\"_ _13\"/> prestations<span class=\"_ _13\"/> d\u00e9finies de pensi<span class=\"_ _13\"/>ons c<span class=\"_ _13\"/>ompl\u00e9ment<span class=\"_ _13\"/>aires pour Pro<span class=\"_ _13\"/>ximus SA<span class=\"_ _13\"/> et certaines fi<span class=\"_ _13\"/>liales<span class=\"ls1 ws0\"> </span>Proximus SA et c<span class=\"_ _1\"/>ertaines de ses filiales b<span class=\"_ _1\"/>elges ont des plans com<span class=\"_ _1\"/>muns de pensions<span class=\"_ _1\"/> compl\u00e9mentaires po<span class=\"_ _1\"/>ur leurs collaborateurs. <span class=\"lsd1 ws114\">C<span class=\"_ _1\"/>es plans </span>procurent des droits d<span class=\"_ _1\"/>e pension pour les <span class=\"_ _1\"/>services prest\u00e9s \u00e0 compte<span class=\"_ _1\"/>r du 1er janvier 1997 au<span class=\"_ _1\"/> plus t\u00f4t. Ils o<span class=\"_ _1\"/>ffrent<span class=\"ls1 ws0\"> </span>des avantages bas<span class=\"_ _1\"/>\u00e9s sur le salaire et les ann<span class=\"_ _1\"/>\u00e9es de s<span class=\"_ _1\"/>ervice. Un<span class=\"_ _1\"/> fonds d<span class=\"_ _1\"/>e pensio<span class=\"_ _1\"/>n g\u00e9r\u00e9 s<span class=\"_ _1\"/>\u00e9par\u00e9men<span class=\"_ _1\"/>t a \u00e9t\u00e9 <span class=\"_ _1\"/>cr\u00e9\u00e9 \u00e0<span class=\"_ _1\"/> cette fin <span class=\"_ _1\"/>en 1998<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>La m\u00e9thode de finan<span class=\"_ _1\"/>cement a pour bu<span class=\"_ _1\"/>t de financer la valeur <span class=\"_ _1\"/>actuelle des obligations<span class=\"_ _1\"/> futures de pensio<span class=\"_ _1\"/>ns (obligations au titre<span class=\"ls1 ws0\"> <span class=\"lsd2 ws117\">de p<span class=\"_ _1\"/>restatio<span class=\"_ _7\"/>ns <span class=\"_ _13\"/>d\u00e9finie<span class=\"_ _1\"/>s </span></span>- <span class=\"lscf ws110\">DBO) li\u00e9es au no<span class=\"_ _1\"/>mbre d\u2019ann\u00e9es de s<span class=\"_ _1\"/>ervice d\u00e9j\u00e0 prest\u00e9es dan<span class=\"_ _1\"/>s la soci\u00e9t\u00e9 et pren<span class=\"_ _1\"/>ant en compte les fut<span class=\"_ _1\"/>ures hausses de salai<span class=\"_ _1\"/>res. La m\u00e9thode de<span class=\"_ _1\"/> </span>financement d\u00e9coule des calculs suivant l\u2019IAS 19.<span class=\"_ _1\"/> La contribution annuelle s\u2019\u00e9l\u00e8ve \u00e0 la som<span class=\"_ _1\"/><span class=\"lsd3 ws118\">me des<span class=\"_ _1\"/> co\u00fbts de<span class=\"_ _1\"/> service<span class=\"_ _1\"/>s rendus,<span class=\"_ _1\"/> l\u2019int\u00e9<span class=\"_ _1\"/>r\u00eat net (i<span class=\"_ _1\"/>nt\u00e9r\u00eat su<span class=\"_ _1\"/>r </span>le DBO moins le <span class=\"_ _1\"/>rendement attendu de<span class=\"_ _1\"/>s actifs) et l\u2019amortissem<span class=\"_ _1\"/>ent de la diff\u00e9rence <span class=\"_ _1\"/>des actifs et du D<span class=\"_ _1\"/>BO exc\u00e9dant 10%<span class=\"_ _1\"/> du montan<span class=\"lsd3 ws118\">t le pl<span class=\"_ _7\"/>us \u00e9lev\u00e9 </span>entre le DBO et les actifs du pla<span class=\"_ _1\"/>n. Il en d\u00e9coule que l<span class=\"lscf ws110\">e mon<span class=\"_ _1\"/>tant contribu\u00e9 pourrait d<span class=\"_ _1\"/>iff\u00e9rer de celui recon<span class=\"_ _1\"/>nu dans le compte de<span class=\"_ _1\"/> r\u00e9sultats.<span class=\"ls1 ws0\"> </span></span>Aux 31 d\u00e9cembre <span class=\"lsce ws116\">20<span class=\"_ _1\"/>22<span class=\"lscf ws110\">, les actifs du f<span class=\"_ _1\"/>onds de pension exc\u00e9dai<span class=\"_ _1\"/>ent le minimum requi<span class=\"_ _1\"/>s par les r\u00e9gulateurs du <span class=\"_ _1\"/>secteur des pensions,<span class=\"_ _1\"/> \u00e0 savoir la </span></span>provision technique. Les provisio<span class=\"lscf ws110\">ns techniqu<span class=\"_ _1\"/>es repr\u00e9sentent le mo<span class=\"_ _1\"/>ntant n\u00e9cessaire pour gar<span class=\"_ _1\"/>antir l\u2019\u00e9quilibre \u00e0 court <span class=\"_ _1\"/>et \u00e0 long terme du f<span class=\"_ _1\"/>onds de </span>pension. Il est con<span class=\"_ _1\"/>stitu\u00e9 des droits acquis augm<span class=\"_ _1\"/>ent\u00e9s d\u2019une marge d<span class=\"_ _1\"/>e s\u00e9curit\u00e9 afin d<span class=\"_ _1\"/>e garantir la durabili<span class=\"_ _1\"/>t\u00e9 du financement d<span class=\"lsd3 ws118\">es <span class=\"_ _1\"/>pension<span class=\"_ _1\"/>s. Les d<span class=\"_ _1\"/>ro<span class=\"lsdd ws11b\">its </span></span>acquis r<span class=\"_ _1\"/>epr\u00e9sent<span class=\"_ _1\"/>ent la va<span class=\"_ _1\"/>leur actu<span class=\"_ _7\"/>elle des avanta<span class=\"_ _1\"/>ges accu<span class=\"_ _1\"/>mul\u00e9s a<span class=\"_ _1\"/>u cours d<span class=\"_ _1\"/>es ann<span class=\"_ _1\"/>\u00e9es de s<span class=\"_ _1\"/>ervice pr<span class=\"_ _1\"/>est\u00e9es dan<span class=\"_ _1\"/>s la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 et<span class=\"_ _1\"/> du <span class=\"lscf ws110\">niveau de<span class=\"_ _1\"/> salaire </span>actuel. Ils sont calcul\u00e9<span class=\"_ _1\"/>s conform\u00e9ment aux <span class=\"_ _1\"/>r\u00e8gles relatives aux pen<span class=\"_ _1\"/>sions et aux lois en conc<span class=\"_ _1\"/>ernant les hypoth<span class=\"lsd3 ws118\">\u00e8s<span class=\"_ _1\"/>es actuar<span class=\"_ _1\"/>ielles.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Comme pour la plu<span class=\"_ _1\"/>part des autres plans <span class=\"_ _1\"/>\u00e0 prestations d\u00e9finies, les<span class=\"_ _1\"/> co\u00fbts de pensions p<span class=\"_ _1\"/>euvent \u00eatre influenc\u00e9s (po<span class=\"_ _1\"/>sitivement ou<span class=\"ls1 ws0\"> </span>n\u00e9gativem<span class=\"_ _1\"/>ent) par des param\u00e8tres tels<span class=\"_ _1\"/> que les taux d<span class=\"_ _1\"/>\u2019int\u00e9r\u00eats, les hausses de sala<span class=\"_ _1\"/>ires futures et l\u2019inflation. C<span class=\"_ _1\"/>es risques ne so<span class=\"_ _1\"/>nt pas inhabituels pour d<span class=\"_ _1\"/>es plans \u00e0 prestations d\u00e9finies.<span class=\"ls1 ws0\"> </span>Pour le plan de pen<span class=\"_ _1\"/>sion compl\u00e9mentaire \u00e0 p<span class=\"_ _1\"/>restations d\u00e9finies, les \u00e9<span class=\"_ _1\"/>valuations actuarielles ont<span class=\"_ _1\"/> \u00e9t\u00e9 effectu\u00e9es au 31<span class=\"_ _1\"/> d\u00e9cembre<span class=\"ls1 ws0\"> </span>par des a<span class=\"_ _1\"/>ctuaires externes ind\u00e9pendants. L<span class=\"_ _1\"/>a valeur actu<span class=\"lsd3 ws118\">elle e<span class=\"_ _1\"/>t le co\u00fb<span class=\"_ _1\"/>t des p<span class=\"_ _1\"/>restation<span class=\"_ _1\"/>s de l\u2019<span class=\"_ _1\"/>ann\u00e9e <span class=\"_ _1\"/>et du pa<span class=\"_ _1\"/>ss\u00e9 sont ca<span class=\"_ _1\"/>lcul<span class=\"_ _1\"/>\u00e9s sur bas<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>m\u00e9thod<span class=\"_ _1\"/>e des unit<span class=\"_ _1\"/>\u00e9s de c<span class=\"_ _1\"/>r\u00e9dit </span>projet\u00e9es<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>La situation <span class=\"_ _13\"/>de financeme<span class=\"_ _13\"/>nt des<span class=\"_ _13\"/> plans de pens<span class=\"_ _13\"/>ion se pr\u00e9se<span class=\"_ _13\"/>nte comme suit<span class=\"ws0\"> <span class=\"_ _13\"/>: </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tion a<span class=\"_ _1\"/>u titre des p<span class=\"_ _1\"/>restatio<span class=\"_ _1\"/>ns d\u00e9finies <span class=\"ls1 ws0\"> <span class=\"_ _1c4\"> </span><span class=\"ls100 ws14e\">825</span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">7<span class=\"_ _13\"/>16</span> </span>Actifs d<span class=\"_ _1\"/>es plans \u00e0<span class=\"_ _1\"/> la juste va<span class=\"_ _1\"/>leur<span class=\"ls1 ws0\"> <span class=\"_ _1ca\"> </span>-<span class=\"lsfc ws14a\">904</span> <span class=\"_ _48\"> </span>-<span class=\"ls100 ws14e\">857</span> </span>D\u00e9ficit / (surplus)<span class=\"ls1 ws0\"> </span>-<span class=\"ls110 ws16e\">79</span> -<span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> Les compo<span class=\"_ _1\"/>sants reconnus da<span class=\"_ _1\"/>ns le comp<span class=\"_ _1\"/>te de r\u00e9sultats et <span class=\"_ _1\"/>les autr<span class=\"_ _1\"/>es \u00e9l\u00e9ments d<span class=\"_ _1\"/>u r\u00e9sultat glo<span class=\"_ _1\"/>bal sont les suiva<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> : </span>Ann\u00e9e se t<span class=\"_ _13\"/>erminant<span class=\"_ _13\"/> au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Co\u00fbt des services rendus au cours de l'exercice <span class=\"ls1 ws0\"> <span class=\"_ _1cb\"> </span><span class=\"ls100 ws14e\">52</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">52</span> </span>Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats nettes<span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span>0 <span class=\"_ _85\"> </span>-1 </span>Reconnu via le compte de r\u00e9sultats<span class=\"ls1 ws0\"> </span>52<span class=\"ls1 ws0\"> </span>50<span class=\"ls1 ws0\"> </span>0 <span class=\"_ _167\"> </span>0 R\u00e9\u00e9valuations<span class=\"ls1 ws0\"> </span>(Gain<span class=\"_ _1\"/>s) / pertes a<span class=\"_ _1\"/>ctuariel<span class=\"_ _1\"/>s r\u00e9sultant d<span class=\"_ _1\"/>e change<span class=\"_ _1\"/>ment dan<span class=\"_ _1\"/>s les hypoth\u00e8<span class=\"_ _1\"/>ses financi\u00e8<span class=\"_ _1\"/>res<span class=\"ls1 ws0\"> <span class=\"_ _1cc\"> </span>-<span class=\"ls10f ws16c\">40</span> <span class=\"_ _1b\"> </span>-<span class=\"lsff ws148\">192</span> </span>(Gain<span class=\"_ _1\"/>s) / pertes a<span class=\"_ _1\"/>ctuariel<span class=\"_ _1\"/>s r\u00e9sultant d<span class=\"_ _1\"/>e change<span class=\"_ _1\"/>ments dan<span class=\"_ _1\"/>s les hypoth\u00e8<span class=\"_ _1\"/>ses d\u00e9mogra<span class=\"_ _1\"/>phiques <span class=\"ls1 ws0\"> <span class=\"_ _125\"> </span>0 <span class=\"_ _10a\"> </span><span class=\"ls100 ws14e\">20</span> </span>(Gain<span class=\"_ _1\"/>s) / pertes a<span class=\"_ _1\"/>ctuariel<span class=\"_ _1\"/>s r\u00e9sultant d<span class=\"_ _1\"/>es ajuste<span class=\"_ _1\"/>ments d'exp\u00e9<span class=\"_ _1\"/>rience<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _1cd\"> </span>-<span class=\"lsff ws148\">11</span> <span class=\"_ _c5\"> </span><span class=\"ls100 ws14e\">22</span> </span>(Gain<span class=\"_ _13\"/>s) / <span class=\"ls101 ws14f\">pertes actuari<span class=\"_ _1\"/>els li\u00e9s au r<span class=\"_ _1\"/>endemen<span class=\"_ _1\"/>t des actif<span class=\"_ _1\"/>s, \u00e0 l'exclus<span class=\"_ _1\"/>ion des m<span class=\"_ _1\"/>ontants in<span class=\"_ _1\"/>clus dans la<span class=\"_ _1\"/> </span>-<span class=\"lsfc ws14a\">95</span> <span class=\"_ _1aa\"> </span><span class=\"ls116 ws167\">88</span> charg<span class=\"_ _1\"/>e d'int\u00e9r<span class=\"_ _1\"/>\u00eats nette<span class=\"ls1 ws0\"> </span>Reconnu via les autres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">146<span class=\"_ _13\"/></span> -<span class=\"ls118 ws171\">61</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls118 ws171\">93</span> -<span class=\"lsff ws148\">11</span> La dette nette comptabilis\u00e9e a \u00e9volu\u00e9 de la fa\u00e7on <span class=\"ls1 ws0\">su<span class=\"_ _13\"/>ivante : </span>Ann\u00e9e se t<span class=\"_ _13\"/>erminant<span class=\"_ _13\"/> au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>En d\u00e9but d'exercice<span class=\"ls1 ws0\"> <span class=\"_ _1b7\"> </span><span class=\"lsfc ws14a\">67</span> <span class=\"_ _42\"> </span>-<span class=\"ls110 ws16e\">79</span> </span>Charges de la p\u00e9riode reconn<span class=\"_ _1\"/>ues via le c<span class=\"_ _13\"/>ompte de r\u00e9sultats<span class=\"ls1 ws0\"> <span class=\"_ _1ce\"> </span><span class=\"ls100 ws14e\">52</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">50</span> </span>R\u00e9\u00e9valuations reconnues via les autres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"ls1 ws0\"> <span class=\"_ _1d0\"> </span>-<span class=\"lsff ws148\">146<span class=\"_ _13\"/></span> <span class=\"_ _117\"> </span>-<span class=\"lsfc ws14a\">61</span> </span>Contributions vers\u00e9es<span class=\"ls1 ws0\"> <span class=\"_ _1d1\"> </span>-<span class=\"ls100 ws14e\">52</span> <span class=\"_ _1c7\"> </span>-<span class=\"ls100 ws14e\">50</span> </span>D\u00e9ficit net/ (Surplus net)<span class=\"ls1 ws0\"> </span>-<span class=\"ls110 ws16e\">79</span> -<span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> Les actifs d<span class=\"_ _1\"/>es plans o<span class=\"_ _1\"/>nt \u00e9volu\u00e9 de la<span class=\"_ _1\"/> fa\u00e7on suiva<span class=\"_ _1\"/>nte<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>En d\u00e9but d'exercice<span class=\"ls1 ws0\"> <span class=\"_ _1d2\"> </span><span class=\"ls110 ws16e\">770</span> <span class=\"_ _25\"> </span><span class=\"lsfc ws14a\">904</span> </span>Produ<span class=\"_ _1\"/>its d'int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1d3\"> </span>6 <span class=\"_ _92\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> </span>Rendement des<span class=\"_ _13\"/> actifs, en dehors d<span class=\"_ _1\"/>es montants in<span class=\"_ _1\"/>clus dans la<span class=\"_ _1\"/> charge<span class=\"_ _1\"/> d'int\u00e9r\u00ea<span class=\"_ _1\"/>ts nette<span class=\"ls1 ws0\"> <span class=\"_ _188\"> </span><span class=\"lsfc ws14a\">95</span> <span class=\"_ _1d4\"> </span>-<span class=\"ls116 ws167\">88</span> </span>Contributions vers\u00e9es<span class=\"ls1 ws0\"> <span class=\"_ _1d5\"> </span><span class=\"ls100 ws14e\">52</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">50</span> </span>Co\u00fbts e<span class=\"_ _1\"/>t paiemen<span class=\"_ _1\"/>ts de presta<span class=\"_ _1\"/>tions<span class=\"ls1 ws0\"> <span class=\"_ _15a\"> </span>-<span class=\"ls100 ws14e\">20</span> <span class=\"_ _125\"> </span>-<span class=\"lsff ws148\">19</span> </span>En fin d'exe<span class=\"_ _13\"/>rcice<span class=\"ws0\"> </span>904<span class=\"ls1 ws0\"> </span>857<span class=\"ls1 ws0\"> </span>L'oblig<span class=\"_ _13\"/>ation au tit<span class=\"_ _13\"/>re des prestatio<span class=\"_ _13\"/>ns d\u00e9finies <span class=\"_ _13\"/>a \u00e9volu\u00e9 de la <span class=\"_ _13\"/>fa\u00e7on suivante<span class=\"_ _13\"/><span class=\"ws0\"> : </span>Au <span class=\"ls100 ws164\">31 d\u00e9cembr<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>En d\u00e9but d'exercice<span class=\"ls1 ws0\"> <span class=\"_ _1d2\"> </span><span class=\"ls100 ws14e\">837</span> <span class=\"_ _55\"> </span><span class=\"ls100 ws14e\">825</span> </span>Co\u00fbt des services rendus au cours de l'exercice <span class=\"ls1 ws0\"> <span class=\"_ _1cb\"> </span><span class=\"ls100 ws14e\">52</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">52</span> </span>Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats <span class=\"ls1 ws0\"> <span class=\"_ _1d6\"> </span>7 <span class=\"_ _1bd\"> </span>9 </span>Co\u00fbts e<span class=\"_ _1\"/>t paiemen<span class=\"_ _1\"/>ts de presta<span class=\"_ _1\"/>tions<span class=\"ls1 ws0\"> <span class=\"_ _15a\"> </span>-<span class=\"ls100 ws14e\">20<span class=\"_ _31\"> </span></span>-<span class=\"lsff ws148\">19</span></span>Pertes/ (gains) actuarielles<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span>-<span class=\"ls100 ws14e\">51<span class=\"_ _17f\"> </span></span>-<span class=\"lsff ws148\">150</span></span>En fin <span class=\"ls101 ws16f\">d'exercice</span><span class=\"ws0\"> </span>825<span class=\"ls1 ws0\"> </span>716<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>La dette de pension a \u00e9t\u00e9 d\u00e9termin\u00e9e su<span class=\"_ _13\"/>r base des hypoth\u00e8ses suivantes<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Taux d'ac<span class=\"_ _13\"/>tualis<span class=\"_ _13\"/>ation<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1d7\"> </span><span class=\"lsff ws148\">1,05<span class=\"_ _13\"/>%</span> <span class=\"_ _34\"> </span><span class=\"ls100 ws14e\">3,50%</span> </span>Inflat<span class=\"_ _13\"/>ion futu<span class=\"_ _13\"/>re des<span class=\"_ _13\"/> prix<span class=\"_ _13\"/> <span class=\"ls1 ws0\"> <span class=\"_ _1c9\"> </span><span class=\"lsff ws148\">2,15<span class=\"_ _13\"/>%</span> <span class=\"_ _34\"> </span><span class=\"lsfe ws14d\">3,00%</span> </span>Augmentation futu<span class=\"_ _13\"/>re nominale des <span class=\"ls114 ws164\">s<span class=\"_ _13\"/>alaires<span class=\"_ _13\"/></span> <span class=\"_ _154\"> </span><span class=\"ls100 ws14e\">3,30%</span>-3,4<span class=\"_ _1\"/>0%<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">4,15<span class=\"_ _13\"/>%</span>-<span class=\"ls111 ws14c\">4,2<span class=\"_ _13\"/>5%<span class=\"_ _13\"/></span> </span>Augmentation futu<span class=\"_ _13\"/>re nominale des ba<span class=\"_ _13\"/>r\u00e8mes<span class=\"ws0\"> <span class=\"_ _1d8\"> </span><span class=\"lsff ws148\">3,15<span class=\"_ _13\"/>%</span>-</span><span class=\"ls111\">3,3<span class=\"_ _13\"/>0%</span><span class=\"ws0\"> <span class=\"_ _e1\"> </span><span class=\"ls10f ws16c\">4%</span>-<span class=\"lsff ws148\">4,<span class=\"_ _13\"/>15%<span class=\"_ _13\"/></span> </span>Mortal<span class=\"_ _1\"/>it\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ws14c\">BE Prospective IA/BE<span class=\"_ _13\"/></span> <span class=\"_ _14\"> </span><span class=\"ws14c\">BE Prospectiv<span class=\"_ _13\"/>e IA/BE</span> </span>Le chan<span class=\"_ _1\"/>gement <span class=\"_ _1\"/>significa<span class=\"_ _1\"/>tif des hyp<span class=\"_ _1\"/>oth\u00e8ses f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>\u00e8res a inf<span class=\"_ _1\"/>luenc\u00e9<span class=\"_ _1\"/> positivem<span class=\"_ _1\"/>ent les ob<span class=\"_ _1\"/>ligatio<span class=\"_ _1\"/>ns telle<span class=\"_ _1\"/>s que pr\u00e9s<span class=\"_ _1\"/>ent\u00e9es<span class=\"_ _1\"/> dans le<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">tableaux ci</span>-<span class=\"lscf ws110\">dessus.  </span></span>L'effet du taux d'actual<span class=\"_ _1\"/>isation sur l'obligation es<span class=\"_ _1\"/>t partiellement compens\u00e9 par<span class=\"_ _1\"/> l'effet de l'inflation. <span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>La rotation du personnel est pris<span class=\"_ _1\"/>e en compte dans le calcul de l\u2019oblig<span class=\"_ _1\"/>ation de pension. Pour le personnel statutaire, ell<span class=\"_ _1\"/>e es<span class=\"lsd3 ws123\">t estim\u00e9e co<span class=\"_ _1\"/>mme nulle<span class=\"_ _1\"/> et </span>pour les employ\u00e9s cont<span class=\"_ _1\"/>ractuels il est ten<span class=\"_ _1\"/>u compte d\u2019un taux d<span class=\"_ _1\"/>\u00e9gressif avec l\u2019\u00e2ge.  <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La d\u00e9termination de la<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">det<span class=\"_ _1\"/>te relati<span class=\"_ _1\"/>ve aux p<span class=\"_ _1\"/>ensions <span class=\"_ _1\"/>est bas\u00e9<span class=\"_ _1\"/>e sur la<span class=\"_ _1\"/> meilleu<span class=\"_ _1\"/>re estima<span class=\"_ _1\"/>tion p<span class=\"_ _1\"/>ar le Gro<span class=\"_ _1\"/>upe des h<span class=\"_ _1\"/>ypoth\u00e8<span class=\"_ _1\"/>ses financ<span class=\"_ _1\"/>i\u00e8res e<span class=\"_ _1\"/>t </span></span>d\u00e9mographiques et qui fo<span class=\"_ _1\"/>nt l\u2019objet d\u2019une r\u00e9v<span class=\"_ _1\"/>ision annuelle. <span class=\"ls1 ws0\"> </span>La dur\u00e9e de l\u2019obligation<span class=\"_ _1\"/> est de 13,9 ans<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Analyse de s<span class=\"_ _13\"/>ensibi<span class=\"_ _13\"/>lit\u00e9<span class=\"ls1 ws0\"> </span>Les hypoth\u00e8ses actua<span class=\"_ _1\"/>rielles significatives dans<span class=\"_ _1\"/> les calculs relatifs aux<span class=\"_ _1\"/> obligations li\u00e9es aux<span class=\"_ _1\"/> plans \u00e0 prestations d\u00e9f<span class=\"_ _1\"/>inies s<span class=\"ws113\">ont le taux d\u2019actualisation, </span>l\u2019inflation et le taux r<span class=\"_ _1\"/>\u00e9el de hausse salariale.<span class=\"_ _1\"/> L\u2019analyse de sensibilit\u00e9 a <span class=\"_ _1\"/>\u00e9t\u00e9 \u00e9tablie sur ba<span class=\"_ _1\"/>se de variations r\u00e9alistes de<span class=\"_ _1\"/> ces hypoth\u00e8ses, l\u2019analy<span class=\"_ _1\"/>se \u00e9tant effectu\u00e9<span class=\"_ _1\"/>e pour ch<span class=\"_ _1\"/>acune de<span class=\"_ _1\"/>s hypo<span class=\"_ _1\"/>th\u00e8ses p<span class=\"_ _1\"/>rise isol<span class=\"_ _1\"/>\u00e9ment,<span class=\"_ _1\"/> c\u2019est<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd1 ws114\">dire<span class=\"_ _1\"/> en maintenant les autres constantes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>On s\u2019attend \u00e0 ce<span class=\"ls1 ws0\"> </span>que, <span class=\"_ _1\"/>compte tenu des<span class=\"_ _1\"/> incertitudes actuelles su<span class=\"_ _1\"/>r le march\u00e9, le niveau<span class=\"_ _1\"/> du taux d'actualis<span class=\"_ _1\"/>ation sera plus stable en<span class=\"_ _1\"/> 2023 qu'en 2022 <span class=\"_ _1\"/>et que l'inflation \u00e9voluera l<span class=\"_ _1\"/>\u00e9g\u00e8rement mais re<span class=\"_ _1\"/>stera relativement \u00e9lev\u00e9e pendan<span class=\"_ _1\"/>t une longue p\u00e9<span class=\"_ _1\"/>riode,<span class=\"ls1 ws0\"> </span>Si le taux d\u2019actualisa<span class=\"_ _1\"/>tion augmente (diminue) d<span class=\"_ _1\"/>e 0,5%, l\u2019impact es<span class=\"_ _1\"/>tim\u00e9 sur les obligations <span class=\"_ _1\"/>au titre des <span class=\"_ _1\"/>pr<span class=\"lsd2 ws0\">estations <span class=\"_ _1\"/>d\u00e9fini<span class=\"_ _1\"/>es serai<span class=\"_ _1\"/>t une d<span class=\"_ _1\"/>iminu<span class=\"_ _1\"/>tion </span>(augmentation) de l\u2019ord<span class=\"_ _1\"/>re de <span class=\"lsd1 ws11a\">6,5<span class=\"lsd5 ws129\">% \u00e0 <span class=\"ls1 ws0\">7<span class=\"lse2 ws127\">%.</span> </span></span></span>Si l\u2019inflation augmente (<span class=\"_ _1\"/>ou diminue) de 0,2<span class=\"_ _1\"/>5%, l\u2019obligation au titre d<span class=\"_ _1\"/>e prestations d\u00e9finies augmen<span class=\"_ _1\"/>terait (ou diminuerait) d\u2019<span class=\"lsd1 ws114\">e<span class=\"_ _1\"/>nviron 3%.<span class=\"ls1 ws0\"> </span></span>Si la hausse r\u00e9ell<span class=\"_ _1\"/>e du salaire augmentait (ou d<span class=\"_ _1\"/>iminuait) de 0,25<span class=\"_ _1\"/>%, l\u2019obligation au titre de <span class=\"_ _1\"/>prestations d\u00e9finies augm<span class=\"_ _1\"/>enterait (diminuerait) de l\u2019o<span class=\"_ _1\"/>rdre de 6%<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span>Acti<span class=\"_ _13\"/>fs des plans<span class=\"ls1 ws0\"> </span>Les actifs d<span class=\"_ _1\"/>es plans de<span class=\"_ _1\"/> pension se d\u00e9<span class=\"_ _1\"/>taillent co<span class=\"_ _1\"/>mme suit<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Instrum<span class=\"_ _1\"/>ents de capi<span class=\"_ _1\"/>taux pro<span class=\"_ _1\"/>pres<span class=\"ls1 ws0\"> <span class=\"_ _1da\"> </span><span class=\"ls111 ws14c\">49,8%</span> <span class=\"_ _155\"> </span><span class=\"ls111 ws14c\">48,2%</span> </span>Titres \u00e0 revenus fixes<span class=\"ls1 ws0\"> <span class=\"_ _1db\"> </span><span class=\"ls111 ws14c\">34,8%<span class=\"_ _13\"/></span> <span class=\"_ _155\"> </span><span class=\"ls111 ws14c\">3<span class=\"_ _13\"/>6,2%<span class=\"_ _13\"/></span> </span>Obligations convertibl<span class=\"_ _13\"/>es<span class=\"ws0\"> <span class=\"_ _1dc\"> </span><span class=\"ls100 ws14e\">5,2%</span> <span class=\"_ _83\"> </span></span><span class=\"ls111\">4,8%</span><span class=\"ws0\"> </span>Autres<span class=\"_ _1\"/> (infra<span class=\"_ _1\"/>structure,<span class=\"_ _1\"/> fonds pr<span class=\"_ _1\"/>iv\u00e9s d'investissem<span class=\"_ _1\"/>ents, d\u00e9p\u00f4<span class=\"_ _1\"/>ts assur<span class=\"_ _1\"/>ance)<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span><span class=\"lsff ws148\">10,2<span class=\"_ _13\"/>%</span> <span class=\"_ _34\"> </span><span class=\"lsff ws148\">10,8<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> </span>Le rendement r\u00e9el des actifs des plans a \u00e9t\u00e9 le <span class=\"ls1 ws0\">suiv<span class=\"_ _13\"/>ant : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Rendement r\u00e9el des actifs des plans<span class=\"ls1 ws0\"> <span class=\"_ _1de\"> </span><span class=\"lsff ws148\">101</span> <span class=\"_ _125\"> </span>-<span class=\"ls110 ws16e\">79</span> </span>La strat<span class=\"_ _1\"/>\u00e9gie d\u2019<span class=\"_ _1\"/>investiss<span class=\"_ _1\"/>ement du<span class=\"_ _1\"/> fonds de<span class=\"_ _1\"/> pension<span class=\"_ _1\"/> est d\u00e9fin<span class=\"_ _7\"/>i<span class=\"_ _13\"/>e de <span class=\"_ _1\"/>mani\u00e8re \u00e0<span class=\"_ _7\"/> optimiser le <span class=\"_ _1\"/>rendemen<span class=\"_ _1\"/>t sur<span class=\"_ _1\"/> les investi<span class=\"_ _1\"/>ssemen<span class=\"_ _1\"/>ts et <span class=\"lscf ws110\">cela dan<span class=\"_ _1\"/>s les <span class=\"lsdd ws11b\">limi<span class=\"_ _13\"/>tes </span></span>strictes du contr\u00f4le de<span class=\"_ _1\"/>s risques et en tenant<span class=\"_ _1\"/> compte du profil<span class=\"_ _1\"/> des obligations de pen<span class=\"_ _1\"/>sion<span class=\"ls1 ws0\">s</span>. La duration r<span class=\"_ _1\"/>elativement longue des oblig<span class=\"_ _1\"/>ations de pensi<span class=\"_ _13\"/>on<span class=\"ls1 ws0\">s (<span class=\"lsce ws116\">13,9</span> <span class=\"lscf ws110\">ans) permet l\u2019allo<span class=\"_ _1\"/>cation d\u2019une partie <span class=\"_ _1\"/>raisonnable du portefeuille <span class=\"_ _1\"/>en actions. Au cours d<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">cinq d<span class=\"_ _1\"/>erni\u00e8res<span class=\"_ _1\"/> ann\u00e9es, l<span class=\"_ _1\"/>e fonds<span class=\"_ _1\"/> de pen<span class=\"_ _1\"/>sion a </span></span></span></span>signifi<span class=\"_ _1\"/>cativem<span class=\"_ _1\"/>ent aug<span class=\"_ _1\"/>ment\u00e9<span class=\"_ _1\"/> la divers<span class=\"_ _1\"/>ificatio<span class=\"_ _1\"/>n de s<span class=\"_ _1\"/>es inve<span class=\"_ _1\"/>stissem<span class=\"_ _1\"/>ents<span class=\"_ _1\"/> au trave<span class=\"_ _1\"/>rs de<span class=\"_ _1\"/>s classes<span class=\"_ _1\"/> d\u2019ac<span class=\"_ _1\"/>tifs, r\u00e9g<span class=\"_ _1\"/>ions et d<span class=\"_ _1\"/>evises,<span class=\"_ _1\"/> en <span class=\"lscf ws110\">vue d<span class=\"_ _1\"/>e r\u00e9duire son risque </span>global et am\u00e9liorer <span class=\"_ _1\"/>son rendement attendu<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Fin <span class=\"lsce ws116\">2022</span><span class=\"ws114\">, le por<span class=\"ws119\">tefeuille \u00e9tait investi pour e<span class=\"_ _13\"/>nviron <span class=\"lsd4 ws128\">48,<span class=\"_ _13\"/>2<span class=\"lsd3 ws118\">% en ac<span class=\"_ _1\"/>tions co<span class=\"_ _1\"/>t\u00e9es (eu<span class=\"_ _1\"/>rop\u00e9enne<span class=\"_ _1\"/>s, am\u00e9r<span class=\"_ _1\"/>icaines <span class=\"_ _1\"/>et march<span class=\"_ _1\"/>\u00e9s \u00e9merg<span class=\"_ _1\"/>ents), en<span class=\"_ _1\"/>viron <span class=\"ls113 ws169\">36,2<span class=\"_ _13\"/><span class=\"lsd1 ws119\">% en </span></span></span></span></span></span>titres \u00e0<span class=\"_ _1\"/> revenu<span class=\"_ _1\"/>s fixe<span class=\"_ _1\"/>s (obliga<span class=\"_ _7\"/>tions d\u2019\u00e9ta<span class=\"_ _1\"/>t, oblig<span class=\"_ _1\"/>ations <span class=\"_ _1\"/>d\u2019entre<span class=\"_ _1\"/>prise<span class=\"_ _1\"/>s et pr\u00eat<span class=\"_ _1\"/>s senio<span class=\"_ _1\"/>r) et <span class=\"lse6 ws12f\">4,8<span class=\"lsd1 ws114\">% en obligations convertibles (Monde</span></span><span class=\"ls1\"> <span class=\"lsd1 ws114\">ex Etats Un<span class=\"_ _1\"/>is), le solde </span></span>\u00e9tant investi en biens<span class=\"_ _1\"/> d\u2019infrastructure europ\u00e9en<span class=\"_ _1\"/>s, actions priv\u00e9es mo<span class=\"_ _1\"/>ndiales et en immobilier <span class=\"_ _1\"/>europ\u00e9en non cot\u00e9. La r\u00e9al<span class=\"_ _1\"/>isati<span class=\"lsd1 ws114\">on des investissements </span>est sous trait\u00e9e aup<span class=\"_ _1\"/>r\u00e8s de gestionnaires d\u2019act<span class=\"_ _1\"/>ifs sp\u00e9cialis\u00e9s.<span class=\"ls1 ws0\"> </span>Les investissements<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">sont pr<span class=\"_ _1\"/>esque int\u00e9g<span class=\"_ _1\"/>ralemen<span class=\"_ _1\"/>t r\u00e9alis<span class=\"_ _1\"/>\u00e9s via d<span class=\"_ _1\"/>es fond<span class=\"_ _1\"/>s communs d<span class=\"_ _1\"/>e pla<span class=\"_ _1\"/>cements. L<span class=\"_ _1\"/>es in<span class=\"_ _1\"/>vestissem<span class=\"_ _1\"/>ents dire<span class=\"_ _1\"/>cts repr<span class=\"_ _1\"/>\u00e9senten<span class=\"_ _1\"/>t moin<span class=\"_ _1\"/>s de </span></span>1% des <span class=\"_ _1\"/>actifs. V<span class=\"_ _7\"/>irtuellement<span class=\"_ _1\"/> tou<span class=\"_ _1\"/>s les in<span class=\"_ _1\"/>strumen<span class=\"_ _1\"/>ts en ac<span class=\"_ _1\"/>tions,<span class=\"_ _1\"/> titres <span class=\"_ _1\"/>\u00e0 revenu<span class=\"_ _1\"/>s fixe<span class=\"_ _1\"/>s et oblig<span class=\"_ _7\"/>ations conv<span class=\"_ _1\"/>ertib<span class=\"_ _1\"/>les sont<span class=\"_ _1\"/> cot\u00e9s <span class=\"_ _1\"/>s<span class=\"lsd5 ws129\">ur d<span class=\"_ _13\"/>es<span class=\"_ _13\"/> <span class=\"lsd3 ws118\">march<span class=\"_ _1\"/>\u00e9s actif<span class=\"_ _1\"/>s. Le </span></span>reste des actifs repr<span class=\"_ _1\"/>\u00e9sentant 10% du por<span class=\"_ _1\"/>tefeuille n\u2019est pas co<span class=\"_ _1\"/>t\u00e9. Le fonds de pen<span class=\"_ _1\"/>sion n\u2019investit pas dire<span class=\"_ _1\"/>ctement dans des ac<span class=\"_ _1\"/>t<span class=\"lsda ws122\">ions ou<span class=\"_ _13\"/> obligati<span class=\"_ _13\"/>ons de </span>Proximus, n\u00e9anmoins <span class=\"_ _1\"/>il n\u2019est pas exclu que<span class=\"_ _1\"/> des actions ou obligation<span class=\"_ _1\"/>s Proximus soient d<span class=\"_ _1\"/>\u00e9tenues par les fonds co<span class=\"_ _1\"/>mmuns de placements <span class=\"_ _1\"/>dans lesquel<span class=\"_ _1\"/>s le fond<span class=\"_ _1\"/>s de pen<span class=\"_ _1\"/>sion inv<span class=\"_ _1\"/>estit.<span class=\"ls1 ws0\"> </span>Le fonds de pens<span class=\"_ _1\"/>ion de Proximus a ado<span class=\"_ _1\"/>pt\u00e9 une approche proac<span class=\"_ _1\"/>tive dans la prise en<span class=\"_ _1\"/> compte des crit\u00e8r<span class=\"_ _1\"/>es ESG de responsabili<span class=\"_ _1\"/>t\u00e9 so<span class=\"ws113\">ci\u00e9tale dans sa </span>politique d\u2019investissements.<span class=\"_ _1\"/> Etant donn\u00e9 que pr<span class=\"_ _1\"/>esque tous les inve<span class=\"_ _1\"/>stissements se font<span class=\"_ _1\"/> au travers de fonds comm<span class=\"_ _1\"/>uns de placement<span class=\"_ _1\"/>s g\u00e9r\u00e9s par des gestionnaires externes, cette approche entra\u00eene<span class=\"_ _1\"/> un dialogue permanent avec les ge<span class=\"_ _1\"/>stionnaires. Ils sont invit\u00e9s \u00e0 prendre <span class=\"_ _1\"/>en c<span class=\"lsd3 ws123\">ompte ces cri<span class=\"_ _1\"/>t\u00e8res<span class=\"lsd2 ws115\">. <span class=\"ls1 ws0\"> </span></span></span>Le Groupe s\u2019attend \u00e0 <span class=\"_ _1\"/>contribuer un m<span class=\"_ _1\"/>ontant de 35 million<span class=\"_ _1\"/>s EUR en 2023<span class=\"_ _1\"/> pour ces plans de pen<span class=\"_ _1\"/>sions <span class=\"ls1 ws0\"> </span>Autres pla<span class=\"_ _13\"/>ns<span class=\"ls1 ws0\"> </span>Le Groupe op\u00e8re un<span class=\"_ _1\"/> autre plan \u00e0 p<span class=\"_ _1\"/>restations d\u00e9finies d\u2019amplitude<span class=\"_ _1\"/> limit\u00e9e, un DBO de<span class=\"_ _1\"/> EUR 6 millions<span class=\"_ _1\"/> et des actifs du pl<span class=\"_ _1\"/>an de E<span class=\"lse6 ws152\">UR 5 m<span class=\"_ _13\"/>i<span class=\"_ _13\"/>lli<span class=\"_ _13\"/>ons<span class=\"_ _13\"/> ce<span class=\"_ _13\"/> </span><span class=\"ws118\">qui </span>r\u00e9sulte<span class=\"_ _1\"/> en obl<span class=\"_ _1\"/>igation<span class=\"_ _1\"/> nette d<span class=\"_ _1\"/>e EUR<span class=\"_ _1\"/> 1 million<span class=\"_ _7\"/>.<span class=\"ls1\"> </span>Le Groupe poss\u00e8de quelq<span class=\"_ _1\"/>ues plans bas\u00e9s su<span class=\"_ _1\"/>r les cotisations pou<span class=\"_ _1\"/>r certains employ\u00e9s. <span class=\"_ _1\"/>Pour les plans qui sont op\u00e9r\u00e9<span class=\"_ _1\"/>s \u00e0 l\u2019\u00e9trange<span class=\"lsd3 ws118\">r, l<span class=\"_ _1\"/>e Group<span class=\"_ _1\"/>e n\u2019offre </span>aucune garantie d<span class=\"_ _1\"/>e rendement minimal sur l<span class=\"_ _1\"/>es cotisations. Pour ceu<span class=\"_ _1\"/>x op\u00e9r\u00e9s en Belgique un<span class=\"_ _1\"/> rendement garant<span class=\"_ _1\"/>i est pr\u00e9vu.<span class=\"ls1 ws0\"> </span>Tous les<span class=\"_ _1\"/> plans (<span class=\"_ _1\"/>op\u00e9r\u00e9s en<span class=\"_ _1\"/> Belgiq<span class=\"_ _1\"/>ue et \u00e0 l<span class=\"_ _1\"/>\u2019\u00e9trang<span class=\"_ _1\"/>er, ouve<span class=\"_ _1\"/>rts et fe<span class=\"_ _1\"/>rm\u00e9s<span class=\"_ _1\"/>) ne sont pa<span class=\"_ _7\"/>s mat\u00e9riels au<span class=\"_ _1\"/> niveau<span class=\"_ _1\"/> du Grou<span class=\"_ _1\"/>pe et ne p<span class=\"_ _7\"/>r<span class=\"_ _13\"/>\u00e9sen<span class=\"lscf ws110\">tent<span class=\"_ _1\"/> pas de dette </span>significative pour le G<span class=\"_ _1\"/>roupe.<span class=\"ls1 ws0\"> </span>Annexe 11<span class=\"_ _1\"/>.3. Av<span class=\"_ _1\"/>antages p<span class=\"_ _1\"/><span class=\"ls1 ws13\">ost\u00e9rieurs \u00e0<span class=\"_ _13\"/> l'emploi autre<span class=\"_ _13\"/>s que le<span class=\"_ _13\"/>s pensions<span class=\"ws0\"> </span></span>Traditionnellement, le Groupe acco<span class=\"_ _1\"/>rde \u00e0 son personnel retrait\u00e9 des avantages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 l'emploi autres que les pens<span class=\"_ _1\"/>ions s<span class=\"lscf ws110\">ous la forme d'une<span class=\"_ _1\"/> </span>alloca<span class=\"_ _1\"/>tion d'a<span class=\"_ _1\"/>ide socio<span class=\"_ _7\"/> culturell<span class=\"_ _1\"/>e, de tic<span class=\"_ _1\"/>kets de<span class=\"_ _1\"/> train e<span class=\"_ _1\"/>t d\u2019au<span class=\"_ _1\"/>tre<span class=\"lscf ws110\">s avantages soci<span class=\"_ _1\"/>aux incluant l\u2019hospitalisat<span class=\"_ _1\"/>ion. Aucun actif n'es<span class=\"_ _1\"/>t constitu\u00e9 pour ces </span>avantages.<span class=\"ls1 ws0\"> </span>Le plan hospitalisation est bas\u00e9 su<span class=\"_ _1\"/>r un montant index\u00e9 par personne.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La situation <span class=\"_ _13\"/>de financeme<span class=\"_ _13\"/>nt des<span class=\"_ _13\"/> plans se pr\u00e9sent<span class=\"_ _13\"/>e comme su<span class=\"_ _13\"/>it<span class=\"ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tion a<span class=\"_ _1\"/>u titre des p<span class=\"_ _1\"/>restatio<span class=\"_ _1\"/>ns d\u00e9finies <span class=\"ls1 ws0\"> <span class=\"_ _1c4\"> </span><span class=\"lsfc ws14a\">3<span class=\"_ _13\"/>65</span> <span class=\"_ _55\"> </span><span class=\"lsfc ws14a\">295</span> </span>Dette nette comptabilis\u00e9e au bilan<span class=\"ls1 ws0\"> </span>365<span class=\"ls1 ws0\"> </span>295<span class=\"ls1 ws0\"> </span>Les compo<span class=\"_ _1\"/>sants reconnus da<span class=\"_ _1\"/>ns le comp<span class=\"_ _1\"/>te de r\u00e9sultats et <span class=\"_ _1\"/>les autr<span class=\"_ _1\"/>es \u00e9l\u00e9ments d<span class=\"_ _1\"/>u r\u00e9sultat glo<span class=\"_ _1\"/>bal sont les suiva<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> : </span>Ann\u00e9e se <span class=\"ls1 ws14c\">termina<span class=\"_ _13\"/>nt au 31 d\u00e9c<span class=\"_ _13\"/>embre<span class=\"ws0\"> </span></span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Co\u00fbt des services rendus au cours de l'exercice <span class=\"ls1 ws0\"> <span class=\"_ _1df\"> </span>4 <span class=\"_ _167\"> </span>4 </span>Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats <span class=\"ls1 ws0\"> <span class=\"_ _1d6\"> </span>3 <span class=\"_ _126\"> </span>3 </span>Reconnu via le compte de r\u00e9sultats<span class=\"ls1 ws0\"> </span>7 7 R\u00e9\u00e9valuations<span class=\"ls1 ws0\"> </span>Pertes a<span class=\"_ _1\"/>ctuariell<span class=\"_ _1\"/>es r\u00e9sultan<span class=\"_ _1\"/>t de chang<span class=\"_ _1\"/>ements dan<span class=\"_ _1\"/>s les hypoth\u00e8ses financi\u00e8res<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _186\"> </span>6 <span class=\"_ _163\"> </span>-<span class=\"lsfc ws14a\">61</span></span>Impact d<span class=\"_ _1\"/>es ajustemen<span class=\"_ _1\"/>ts li\u00e9s \u00e0 l<span class=\"_ _1\"/>'exp\u00e9rie<span class=\"_ _1\"/>nce<span class=\"ls1 ws0\"> <span class=\"_ _1b6\"> </span>-1<span class=\"_ _ab\"> </span>-3</span>Reconnu via les autres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"ls1 ws0\"> </span>4 -<span class=\"ls118 ws171\">63</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>11<span class=\"ls1 ws0\"> </span>-<span class=\"ls115 ws16d\">56</span> La dette nette comptabilis\u00e9e a \u00e9volu\u00e9 de la fa\u00e7on suivante<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>En d\u00e9but d'exercice<span class=\"ls1 ws0\"> <span class=\"_ _1c5\"> </span><span class=\"lsfc ws14a\">3<span class=\"_ _13\"/>68</span> <span class=\"_ _55\"> </span><span class=\"lsfc ws14a\">365</span> </span>Charges de la p\u00e9riode reconn<span class=\"_ _1\"/>ues via le c<span class=\"_ _13\"/>ompte de r\u00e9sultats<span class=\"ls1 ws0\"> <span class=\"_ _1e0\"> </span>7 <span class=\"_ _129\"> </span>7 </span>R\u00e9\u00e9valuations reconnues via les autres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"ls1 ws0\"> <span class=\"_ _1ac\"> </span>4<span class=\"_ _13\"/> <span class=\"_ _d2\"> </span>-<span class=\"lsfc ws14a\">63</span></span>Contribution aux pa<span class=\"_ _13\"/>rticipants<span class=\"ws0\"> <span class=\"_ _142\"> </span>-<span class=\"lsff ws148\">14<span class=\"_ _1aa\"> </span></span>-<span class=\"lsff ws148\">14</span></span>En fin <span class=\"ls101 ws16f\">d'exercice</span><span class=\"ws0\"> </span>365<span class=\"ls1 ws0\"> </span>295<span class=\"ls1 ws0\"> </span>La dette relative aux avantages post\u00e9rieurs \u00e0 l'emploi (autres que les pensions) a \u00e9t\u00e9 d\u00e9ter<span class=\"_ _13\"/>min\u00e9e sur base des hypoth\u00e8ses sui<span class=\"ls101 ws14f\">vantes :<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Taux d'ac<span class=\"_ _13\"/>tualis<span class=\"_ _13\"/>ation<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _1e1\"> </span><span class=\"lsff ws148\">1,00<span class=\"_ _13\"/>%</span> <span class=\"_ _155\"> </span><span class=\"ls100 ws14e\">3,50%</span> </span>Tendance future des co\u00fbts (index inclus)<span class=\"ws0\"> <span class=\"_ _1e2\"> </span><span class=\"lsff ws148\">2,15<span class=\"_ _13\"/>%</span> <span class=\"_ _34\"> </span><span class=\"lsfe ws14d\">3,00%</span> </span>Mortal<span class=\"_ _1\"/>it\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ws14c\">BE Prospective IA/BE<span class=\"_ _13\"/></span> <span class=\"_ _14\"> </span><span class=\"ws14c\">BE Prospectiv<span class=\"_ _13\"/>e IA/BE</span> </span>Le chan<span class=\"_ _1\"/>gement <span class=\"_ _1\"/>significa<span class=\"_ _1\"/>tif des hyp<span class=\"_ _1\"/>oth\u00e8ses f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>\u00e8res a inf<span class=\"_ _1\"/>luenc\u00e9<span class=\"_ _1\"/> positivem<span class=\"_ _1\"/>ent les ob<span class=\"_ _1\"/>ligatio<span class=\"_ _1\"/>ns telle<span class=\"_ _1\"/>s que pr\u00e9s<span class=\"_ _1\"/>ent\u00e9es<span class=\"_ _1\"/> dans le<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">tableaux ci</span>-<span class=\"lscf ws110\">dessus.  </span></span>L'effet du taux d'actual<span class=\"_ _1\"/>isation sur l'obligation es<span class=\"_ _1\"/>t partiellement compens\u00e9 par<span class=\"_ _1\"/> l'effet de l'inflation. <span class=\"_ _1\"/> <span class=\"ls1 ws0\"> </span>La <span class=\"lscf ws110\">d\u00e9termination de la d<span class=\"_ _1\"/>ette relative aux engag<span class=\"_ _1\"/>ements pour les ava<span class=\"_ _1\"/>ntages post\u00e9rieurs \u00e0 l'e<span class=\"_ _1\"/>mploi autres que le<span class=\"_ _1\"/>s pensions est bas\u00e9<span class=\"lsd3 ws118\">e <span class=\"_ _1\"/>sur la<span class=\"_ _1\"/> meilleur<span class=\"_ _1\"/>e </span></span>estimation par le G<span class=\"_ _1\"/>roupe des hypoth\u00e8ses<span class=\"_ _1\"/> financi\u00e8res et d\u00e9mograph<span class=\"_ _1\"/>iques et qui font l<span class=\"_ _1\"/>\u2019objet d\u2019une r\u00e9vision annuell<span class=\"lsd4 ws128\">e. <span class=\"ls1 ws0\"> </span></span>La dur\u00e9e de l\u2019obligation<span class=\"_ _1\"/> est de 12,2 ans.<span class=\"ls1 ws0\"> </span>Analyse de s<span class=\"_ _13\"/>ensibi<span class=\"_ _13\"/>lit\u00e9<span class=\"ff51 ls1 ws0\"> <span class=\"ff50\"> </span></span>Les hypoth\u00e8ses actua<span class=\"_ _1\"/>rielles significatives ent<span class=\"_ _1\"/>rant en ligne de compt<span class=\"_ _1\"/>e dans les calculs <span class=\"_ _1\"/>relatifs aux obligations li\u00e9es a<span class=\"_ _1\"/>ux pla<span class=\"lsd2 ws117\">ns \u00e0 presta<span class=\"_ _1\"/>tion<span class=\"_ _1\"/>s d\u00e9finies </span>sont le taux d\u2019actuali<span class=\"_ _1\"/>sation, l\u2019inflation, le taux<span class=\"_ _1\"/> r\u00e9el de hausse <span class=\"_ _1\"/>et la mortalit\u00e9. L\u2019analy<span class=\"_ _1\"/>se de sensibilit\u00e9 a \u00e9t<span class=\"_ _1\"/>\u00e9 r\u00e9alis\u00e9e sur base de v<span class=\"_ _1\"/>ariations possibles raisonnables d\u2019hypoth\u00e8s<span class=\"_ _1\"/>es, en maintenant le<span class=\"_ _1\"/>s autres constantes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Une augm<span class=\"_ _7\"/>entation (d<span class=\"_ _1\"/>iminutio<span class=\"_ _1\"/>n) de<span class=\"_ _1\"/> 0,5% du<span class=\"_ _7\"/> taux <span class=\"lscf ws110\">d\u2019actualisation en<span class=\"_ _1\"/>tra\u00eenerait une diminution (augm<span class=\"_ _1\"/>entation) de l\u2019obligation<span class=\"_ _1\"/> de l\u2019ordre de 6<span class=\"_ _1\"/>%.<span class=\"ls1 ws0\"> </span></span>Si la tendance futur<span class=\"_ _1\"/>e des co\u00fbts augment<span class=\"_ _1\"/>e (diminue) de 0,5<span class=\"_ _1\"/>%, l\u2019obligation augmenterait (dimi<span class=\"_ _1\"/>nuerait) dans un<span class=\"_ _1\"/> ordre de grandeur<span class=\"ls1 ws0\"> </span><span class=\"ws113\">de 6<span class=\"lsdb ws11f\">%.<span class=\"ls1 ws0\"> </span></span></span>Si une correction de 1<span class=\"_ _1\"/> an \u00e9tait appliqu\u00e9e su<span class=\"_ _1\"/>r les tables de mo<span class=\"_ _1\"/>rtalit\u00e9, l\u2019obligation changerait d\u2019<span class=\"_ _1\"/>environ 4%.<span class=\"ls1 ws0\"> </span>Le Groupe s\u2019attend \u00e0 <span class=\"_ _1\"/>payer un montant de 1<span class=\"_ _1\"/>6 millions EUR <span class=\"_ _1\"/>en 2023 pour ces plans<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Annexe 11<span class=\"_ _1\"/>.4. Aut<span class=\"_ _1\"/>res dettes<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Le Groupe participe \u00e0 un<span class=\"_ _1\"/> plan d\u2019Etat \u00e0 pre<span class=\"_ _1\"/>stations d\u00e9finies. Le 31 <span class=\"_ _1\"/>d\u00e9cembre 2003, Proximus<span class=\"_ _1\"/> a transf\u00e9r\u00e9 \u00e0 l\u2019Etat b<span class=\"_ _1\"/>elge ses obl<span class=\"lsd2 ws117\">igatio<span class=\"_ _1\"/>ns de pen<span class=\"_ _1\"/>sion </span>l\u00e9gale pour le personn<span class=\"_ _1\"/>el statutaire et leurs <span class=\"_ _1\"/>survivants \u00e0 l\u2019Etat belg<span class=\"_ _1\"/>e moyennant le paiem<span class=\"_ _1\"/>ent de 5 milliards EU<span class=\"_ _1\"/>R \u00e0 ce dernier. Le t<span class=\"_ _1\"/>ransfert de <span class=\"lsd4 ws94\">la det<span class=\"_ _13\"/>te </span>de pension statutaire \u00e0<span class=\"_ _1\"/> l\u2019Etat belge en 2003 <span class=\"_ _1\"/>\u00e9tait assorti d\u2019une aug<span class=\"_ _1\"/>mentation de la <span class=\"_ _1\"/>cotisation de s\u00e9curit\u00e9 soc<span class=\"_ _1\"/>iale pour les employ\u00e9s <span class=\"_ _1\"/>statutaires \u00e0 partir de 2004 et com<span class=\"_ _1\"/>prenait un m\u00e9canism<span class=\"_ _1\"/>e de compensation ann<span class=\"_ _1\"/>uelle pour absorber certa<span class=\"_ _1\"/>ines hausses ou baisses d<span class=\"_ _1\"/>es obligations<span class=\"ls1 ws0\"> </span><span class=\"ws113\">de l\u2019Etat belge </span>r\u00e9sultant d\u2019actions en<span class=\"_ _1\"/>treprises par Proximus. A la <span class=\"_ _1\"/>suite d'un changem<span class=\"_ _1\"/>ent de loi (Loi Programme<span class=\"_ _1\"/> du 25 d\u00e9cembre 2017<span class=\"_ _1\"/>), \u00e0 partir de 2018, <span class=\"_ _1\"/>ce m\u00e9canism<span class=\"_ _1\"/>e de com<span class=\"_ _1\"/>pensa<span class=\"_ _1\"/>tion s\u2019est<span class=\"_ _1\"/> arr\u00eat\u00e9 po<span class=\"_ _1\"/>ur L\u2019<span class=\"_ _1\"/>Etat belg<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span>Annexe 12. Autres actifs non courants<span class=\"_ _1\"/><span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>Annexe<span class=\"ls1 ws0\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">20<span class=\"_ _13\"/>22</span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1e3\"> </span><span class=\"lsce ws116\">32.1</span> <span class=\"_ _6f\"> </span>3 <span class=\"_ _58\"> </span><span class=\"lsd9 ws11e\">83</span> </span>Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> actifs<span class=\"_ _1\"/> financ<span class=\"_ _1\"/>iers au<span class=\"_ _1\"/> co\u00fbt am<span class=\"_ _1\"/>orti<span class=\"ls1\"> <span class=\"_ _1e4\"> </span> <span class=\"_ _ce\"> </span><span class=\"lsce ws116\">20</span> <span class=\"_ _83\"> </span><span class=\"lsce ws116\">16</span> </span>Total<span class=\"ls1 ws0\"> </span>24<span class=\"ls1 ws0\"> </span>99<span class=\"ls1 ws0\"> </span>Les autres produits d\u00e9<span class=\"_ _1\"/>riv\u00e9s concernent essent<span class=\"_ _1\"/>iellement un swap de <span class=\"_ _1\"/>taux d'int\u00e9r\u00eat \u00e0 d\u00e9<span class=\"_ _1\"/>part diff\u00e9r\u00e9 sur 1<span class=\"_ _1\"/>0 ans, d'un montant no<span class=\"lsd1 ws119\">t<span class=\"_ _1\"/>ionnel <span class=\"_ _13\"/>de 500 </span>millions d'euros, conclu en f\u00e9vrier <span class=\"_ _1\"/>2022 pour couvrir <span class=\"lscf ws110\">l'exposition du <span class=\"_ _1\"/>Groupe \u00e0 la var<span class=\"_ _1\"/>iabilit\u00e9 des flux de tr\u00e9so<span class=\"_ _1\"/>rerie attribuable au risque<span class=\"_ _1\"/> de taux </span>d'int\u00e9r\u00eat \u00e0 long terme<span class=\"_ _1\"/> associ\u00e9 \u00e0 des trans<span class=\"_ _1\"/>actions pr\u00e9vues hautemen<span class=\"_ _1\"/>t probables, \u00e0 savoi<span class=\"_ _1\"/>r une obligation \u00e0 10 ans<span class=\"_ _1\"/> devant \u00eatre \u00e9<span class=\"lsdd ws125\">mise en<span class=\"_ _13\"/> avril 2<span class=\"_ _13\"/>025<span class=\"_ _13\"/>. Le<span class=\"_ _13\"/> </span>Groupe applique<span class=\"ls1 ws0\"> </span>la comp<span class=\"_ _1\"/>tabilit\u00e9 de couverture<span class=\"_ _1\"/> \u00e0 ce swap.<span class=\"ls1 ws0\"> </span>Les autres actifs compr<span class=\"_ _1\"/>ennent les garanties en<span class=\"_ _1\"/> num\u00e9raire \u00e0 long<span class=\"_ _1\"/> terme et les cr\u00e9ance<span class=\"_ _1\"/>s non commerci<span class=\"_ _1\"/>ales \u00e0 long terme.<span class=\"ls1 ws0\"> </span>Annex<span class=\"_ _7\"/>e 13. Sto<span class=\"_ _1\"/>cks<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _1e5\"> </span><span class=\"lse7 ws131\">2022</span> </span>Montant R\u00e9ductions Montant Montant R\u00e9ductions Montant brut<span class=\"ls1 ws0\"> </span>de valeur<span class=\"ls1 ws0\"> </span>net<span class=\"ls1 ws0\"> </span>brut<span class=\"ls1 ws0\"> </span>de valeur<span class=\"ls1 ws0\"> </span>net<span class=\"ls1 ws0\"> </span>Mati\u00e8re<span class=\"_ _1\"/>s premi\u00e8r<span class=\"_ _1\"/>es, conso<span class=\"_ _1\"/>mmable<span class=\"_ _1\"/>s et pi\u00e8c<span class=\"_ _1\"/>es de  <span class=\"_ _b9\"> </span><span class=\"lsd3 ws121\">46</span> <span class=\"_ _40\"> </span>-6 <span class=\"_ _39\"> </span><span class=\"lsd3 ws121\">40</span> <span class=\"_ _39\"> </span><span class=\"lsd8 ws11d\">62</span> <span class=\"_ _3e\"> </span>-6 <span class=\"_ _3e\"> </span><span class=\"lse2 ws127\">56</span> h<span class=\"_ _4c\"> </span> En-cours de f<span class=\"_ _1\"/>abrication et produ<span class=\"_ _1\"/>its finis<span class=\"ls1 ws0\"> <span class=\"_ _43\"> </span> <span class=\"_ _b9\"> </span><span class=\"lsce ws116\">20</span> <span class=\"_ _64\"> </span>0 <span class=\"_ _77\"> </span><span class=\"lsce ws116\">20</span> <span class=\"_ _40\"> </span><span class=\"lsce ws116\">23</span> <span class=\"_ _78\"> </span>0 <span class=\"_ _64\"> </span><span class=\"lsce ws116\">23</span> </span>Marchandises<span class=\"ls1 ws0\"> <span class=\"_ _1a0\"> </span> <span class=\"_ _ec\"> </span><span class=\"lscc ws10f\">75</span> <span class=\"_ _60\"> </span>-4 <span class=\"_ _60\"> </span><span class=\"lscc ws10f\">71</span> <span class=\"_ _94\"> </span><span class=\"lsce ws116\">111</span> <span class=\"_ _94\"> </span>-3 <span class=\"_ _dc\"> </span><span class=\"lsce ws116\">108</span> </span>Total<span class=\"ls1 ws0\"> </span>142<span class=\"ls1 ws0\"> </span>-<span class=\"lsce ws116\">10</span> 132<span class=\"ls1 ws0\"> </span>197<span class=\"ls1 ws0\"> </span>-9 187<span class=\"ls1 ws0\"> </span>Les mati\u00e8res premi\u00e8re<span class=\"_ _1\"/>s, consommables et pi\u00e8<span class=\"_ _1\"/>ces de rechange sont p<span class=\"_ _1\"/>rincipalement des mat\u00e9<span class=\"_ _1\"/>riaux pour le r\u00e9seau gigabi<span class=\"_ _1\"/>t, comme le<span class=\"lsd4 ws94\">s c\u00e2bl<span class=\"_ _13\"/>es et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> </span>outils d'<span class=\"_ _1\"/>installa<span class=\"_ _1\"/>tion.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les trava<span class=\"_ _1\"/>ux en co<span class=\"_ _1\"/>urs et l<span class=\"_ _1\"/>es produ<span class=\"_ _1\"/>its fini<span class=\"_ _1\"/>s contienn<span class=\"_ _1\"/>ent pr<span class=\"_ _1\"/>incipalem<span class=\"_ _1\"/>ent des p<span class=\"_ _1\"/>rojets qu<span class=\"_ _1\"/>i ne son<span class=\"_ _7\"/>t pas encore <span class=\"_ _1\"/>termin\u00e9<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>Les biens achet\u00e9s po<span class=\"_ _1\"/>ur la revente sont d<span class=\"_ _1\"/>es terminaux (CPE custome<span class=\"_ _1\"/>r premises equipment) <span class=\"_ _1\"/>comme des smartphones o<span class=\"_ _1\"/>u tablettes et <span class=\"lse6 ws12f\">leurs<span class=\"_ _13\"/> </span>acc<span class=\"_ _13\"/>ess<span class=\"_ _13\"/>oir<span class=\"_ _13\"/>es (3<span class=\"_ _13\"/>4%)<span class=\"_ _13\"/>, des<span class=\"_ _13\"/> \u00e9qui<span class=\"_ _13\"/>pem<span class=\"_ _13\"/>ents<span class=\"_ _13\"/> po<span class=\"_ _13\"/>ur l'<span class=\"_ _13\"/>inter<span class=\"_ _13\"/>net<span class=\"_ _13\"/> et<span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd7 ws131\">la TV \u00e0 domicile (d\u00e9codeurs<span class=\"_ _13\"/> (28%), modems (16%), TV (1%)), ICT (1<span class=\"_ _13\"/>3%), terminaux (4%<span class=\"_ _13\"/>) et </span></span>PABX (3%).Annex<span class=\"_ _7\"/>e 14. Cr<span class=\"_ _1\"/>\u00e9ances <span class=\"_ _1\"/>co<span class=\"_ _1\"/>mmerci<span class=\"_ _1\"/>ales<span class=\"_ _1\"/> et act<span class=\"_ _1\"/>ifs s<span class=\"_ _1\"/>ur con<span class=\"_ _1\"/>trats<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>14.1<span class=\"_ _1\"/> Cr\u00e9ances com<span class=\"_ _1\"/>mercial<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">20<span class=\"_ _13\"/>22</span> </span>Cr\u00e9ances com<span class=\"_ _1\"/>merciales<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>879<span class=\"ls1 ws0\"> </span>938<span class=\"ls1 ws0\"> </span>Cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales - <span class=\"_ _1\"/>montant brut<span class=\"ls1 ws0\"> <span class=\"_ _1e6\"> </span> <span class=\"_ _33\"> </span><span class=\"lscc ws10f\">977</span> <span class=\"_ _52\"> </span><span class=\"lsce ws116\">1.025</span> </span>Provisions pour pertes <span class=\"_ _1\"/>de valeur<span class=\"ls1 ws0\"> <span class=\"_ _161\"> </span> <span class=\"_ _3d\"> </span>-<span class=\"lsd8 ws11d\">98</span> <span class=\"_ _34\"> </span>-<span class=\"lsd9 ws11e\">87</span> </span>Les cr\u00e9a<span class=\"_ _1\"/>nces co<span class=\"_ _1\"/>mmercial<span class=\"_ _1\"/>es repr\u00e9s<span class=\"_ _1\"/>entent d<span class=\"_ _1\"/>es monta<span class=\"_ _1\"/>nts dus p<span class=\"_ _1\"/>ar les<span class=\"_ _1\"/> client<span class=\"_ _1\"/>s pour la v<span class=\"_ _1\"/>ente de<span class=\"_ _1\"/> biens<span class=\"_ _1\"/> et les <span class=\"_ _1\"/>prestatio<span class=\"_ _1\"/>ns de se<span class=\"_ _1\"/>rvice <span class=\"lscf ws110\">dans l<span class=\"_ _1\"/>e cadre des </span>activit\u00e9s ordinaires. La plup<span class=\"_ _1\"/>art des cr\u00e9ances com<span class=\"_ _1\"/>merciales ne sont pa<span class=\"_ _1\"/>s porteuses d\u2019int\u00e9r\u00eats et on<span class=\"_ _1\"/>t g\u00e9n\u00e9ralement u<span class=\"lsd3 ws118\">ne<span class=\"_ _1\"/> \u00e9ch\u00e9an<span class=\"_ _1\"/>ce de 30 <span class=\"_ _1\"/>\u00e0 90 j<span class=\"_ _1\"/>ours. </span>Pour TeleSign la plu<span class=\"_ _1\"/>part des clients ont <span class=\"_ _1\"/>une \u00e9ch\u00e9ance \u00e0 30<span class=\"_ _1\"/> jours, et pour qu<span class=\"_ _1\"/>elques exceptions \u00e0 60<span class=\"_ _1\"/> jours.  La maturit\u00e9 <span class=\"_ _1\"/>des cr<span class=\"lsd3 ws118\">\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales </span>du segment Internat<span class=\"_ _1\"/>ional Carrier Services (<span class=\"_ _1\"/>ICS) est cependant plu<span class=\"_ _1\"/>s longue, car la<span class=\"ls1 ws0\"> </span>plus<span class=\"_ _1\"/> grande partie de<span class=\"_ _1\"/> ses cr\u00e9ances por<span class=\"_ _1\"/>te sur d\u2019autres op\u00e9rateu<span class=\"_ _1\"/>rs de t\u00e9l\u00e9communication<span class=\"_ _1\"/>s. Etant donn\u00e9 la nature b<span class=\"_ _1\"/>ilat\u00e9rale du business<span class=\"_ _1\"/> BICS, la pratique de l<span class=\"_ _1\"/>a compensation est asse<span class=\"_ _1\"/>z commune ma<span class=\"ws113\">is la proc\u00e9dure </span>peut s\u2019av\u00e9rer assez long<span class=\"_ _1\"/>ue. Les accords de <span class=\"_ _1\"/>compensation ne sont pa<span class=\"_ _1\"/>s des droits juridiquem<span class=\"_ _1\"/>ent ex\u00e9cutoires. <span class=\"ls1 ws0\"> </span>L'activit\u00e9 de BICS \u00e9tant assez volatile, il convient d<span class=\"_ _1\"/>e consid\u00e9rer, lors de l'analyse d<span class=\"_ _1\"/>es variations de la tr\u00e9sorerie, les va<span class=\"lsd3 ws118\">ri<span class=\"_ _1\"/>ances li<span class=\"_ _1\"/>\u00e9es aux<span class=\"_ _1\"/> cr\u00e9ances<span class=\"_ _1\"/> et </span>aux dettes comme<span class=\"_ _1\"/>rciales <span class=\"lsd3 ws121\">ensembl<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>Pour le segment Dome<span class=\"_ _1\"/>stic, des compensa<span class=\"_ _1\"/>tions de paiements sont<span class=\"_ _1\"/> \u00e9galement effectu\u00e9es<span class=\"_ _1\"/> avec d\u2019autres op\u00e9rateurs d<span class=\"_ _1\"/>e t\u00e9l\u00e9communicat<span class=\"lsf7 ws152\">ions<span class=\"_ _13\"/>.<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Pour les ann\u00e9es pr<span class=\"_ _1\"/>\u00e9sent\u00e9es, aucune cr\u00e9ance <span class=\"_ _1\"/>commerciale n\u2019a \u00e9t\u00e9<span class=\"_ _1\"/> utilis\u00e9e comme garanti<span class=\"_ _1\"/>e. En 202<span class=\"ls1 ws0\">2<span class=\"lsd3 ws118\">, le<span class=\"_ _1\"/> Groupe a<span class=\"_ _1\"/> re\u00e7u <span class=\"lscf ws113\">de<span class=\"_ _1\"/>s garanties bancaires et des </span></span></span>garanties de soci\u00e9t\u00e9s pa<span class=\"_ _1\"/>rentes pour un montan<span class=\"_ _1\"/>t de 2 millions EUR (<span class=\"_ _1\"/>2 millions EUR en 202<span class=\"ls1 ws0\">1<span class=\"lsd3 ws118\">)<span class=\"_ _7\"/> en gage d<span class=\"_ _1\"/>e paiemen<span class=\"_ _1\"/>t des fa<span class=\"_ _1\"/>ctures o<span class=\"_ _1\"/>uvertes.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>14.2. Actifs sur contrats  Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">20<span class=\"_ _13\"/>22</span> </span>Actifs su<span class=\"_ _1\"/>r <span class=\"lsdd ws11b\">con<span class=\"_ _13\"/>trats<span class=\"_ _13\"/> </span><span class=\"ls1\">- <span class=\"lscf ws110\">montant brut</span> </span>127<span class=\"ls1 ws0\"> </span>145<span class=\"ls1 ws0\"> </span>R\u00e9gl\u00e9 dans les 12<span class=\"_ _1\"/> mois de la p\u00e9riode de<span class=\"_ _1\"/> reporting<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _a2\"> </span><span class=\"lsd8 ws11d\">92</span> <span class=\"_ _87\"> </span><span class=\"lsce ws116\">104</span> </span>R\u00e9gl\u00e9 au<span class=\"ls1 ws0\">-</span>del\u00e0 de 12 <span class=\"_ _1\"/>mois de la p\u00e9riode<span class=\"_ _1\"/> de reporting<span class=\"ls1 ws0\"> <span class=\"_ _14b\"> </span> <span class=\"_ _a2\"> </span><span class=\"lsce ws116\">35</span> <span class=\"_ _53\"> </span><span class=\"lsd3 ws121\">40</span> </span>Provisions pour pertes <span class=\"_ _1\"/>de valeur<span class=\"ls1 ws0\"> </span>-7 <span class=\"_ _29\"> </span>-8 Actifs su<span class=\"_ _1\"/>r cont<span class=\"_ _1\"/>rats <span class=\"ls1 ws0\">- <span class=\"lsd1 ws114\">montant net<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>120<span class=\"ls1 ws0\"> </span>137<span class=\"ls1 ws0\"> </span>L\u2019\u00e9volution du montant b<span class=\"_ _1\"/>rut des actifs sur con<span class=\"_ _1\"/>trats au cours de<span class=\"_ _1\"/> l\u2019exercice s\u2019explique de la f<span class=\"_ _1\"/>a\u00e7on suivante<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR) <span class=\"_ _1e8\"> </span>2021<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">20<span class=\"_ _13\"/>22</span> </span>Solde au 1 janvier<span class=\"ls1 ws0\"> </span>118<span class=\"ls1 ws0\"> </span>127<span class=\"ls1 ws0\"> </span>Diminu<span class=\"_ _1\"/>tion des<span class=\"_ _1\"/> actifs <span class=\"_ _1\"/>sur con<span class=\"_ _1\"/>trats <span class=\"_ _1\"/>relatif<span class=\"_ _1\"/>s \u00e0 des <span class=\"_ _1\"/>contra<span class=\"_ _1\"/>ts <span class=\"lscf ws110\">existants dan<span class=\"_ _1\"/>s le bilan </span>-<span class=\"lsce ws116\">131</span> <span class=\"_ _46\"> </span>-<span class=\"lsce ws116\">143</span> d'ouverture<span class=\"ls1 ws0\"> </span>Evolut<span class=\"_ _13\"/>ion normale<span class=\"ls1 ws0\"> <span class=\"_ _1d5\"> </span>-<span class=\"lsce ws116\">112</span> <span class=\"_ _46\"> </span>-<span class=\"lsce ws116\">122</span> </span>R\u00e9silia<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _1e9\"> </span>-<span class=\"lsce ws116\">19<span class=\"_ _28\"> </span></span>-<span class=\"lsce ws116\">21</span> </span>Nouveaux actifs sur con<span class=\"_ _1\"/>trats<span class=\"ls1 ws0\"> <span class=\"_ _1ea\"> </span><span class=\"lsce ws116\">140</span> <span class=\"_ _3f\"> </span><span class=\"lsce ws116\">16<span class=\"_ _13\"/>1</span> </span>Solde au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>127<span class=\"ls1 ws0\"> </span>145<span class=\"ls1 ws0\"> </span>14.3. Provisions pour pertes de valeur sur les cr\u00e9ances commerciales et les actifs sur contrats<span class=\"ls1 ws0\"> </span>Le Groupe applique l\u2019ap<span class=\"_ _1\"/>proche simplifi\u00e9e de<span class=\"_ _1\"/> l\u2019IFRS 9 pour l\u2019es<span class=\"_ _1\"/>timation des pertes de c<span class=\"_ _1\"/>r\u00e9dit attendues. C<span class=\"_ _1\"/>ette approche se base<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">su<span class=\"_ _1\"/>r les p<span class=\"_ _1\"/>ertes de </span></span>cr\u00e9dit a<span class=\"_ _1\"/>ttendues <span class=\"_ _1\"/>sur la du<span class=\"_ _1\"/>r\u00e9e d<span class=\"_ _1\"/>e vie de to<span class=\"_ _1\"/>utes les<span class=\"_ _1\"/> cr\u00e9anc<span class=\"_ _1\"/>es comm<span class=\"_ _1\"/>erciales <span class=\"_ _1\"/>et des<span class=\"_ _1\"/> actifs su<span class=\"_ _1\"/>r contra<span class=\"_ _1\"/>ts. Pou<span class=\"_ _1\"/>r estime<span class=\"_ _1\"/>r les per<span class=\"_ _1\"/>tes de cr<span class=\"_ _1\"/>\u00e9dit atten<span class=\"_ _1\"/>dues, l<span class=\"_ _1\"/>es cr\u00e9ance<span class=\"_ _1\"/>s commer<span class=\"_ _1\"/>ciales et<span class=\"_ _1\"/> les ac<span class=\"_ _1\"/>tifs su<span class=\"_ _1\"/>r contrats<span class=\"_ _1\"/> r\u00e9sident<span class=\"_ _1\"/>iels e<span class=\"_ _1\"/>t aff\u00e9re<span class=\"_ _1\"/>nts \u00e0 de<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises on<span class=\"_ _1\"/>t \u00e9t\u00e9 reg<span class=\"_ _1\"/>roup\u00e9s <span class=\"_ _1\"/>sur base <span class=\"_ _1\"/>des c<span class=\"lsd2 ws0\">a<span class=\"_ _1\"/>ract\u00e9ris<span class=\"_ _1\"/>tiques<span class=\"_ _1\"/> de </span>risques de cr\u00e9dit qu\u2019<span class=\"_ _1\"/>ils partagent et le<span class=\"_ _1\"/>s retards de p<span class=\"lsd3 ws118\">aiem<span class=\"_ _1\"/>ent. Les<span class=\"_ _1\"/> actif<span class=\"_ _1\"/>s sur co<span class=\"_ _1\"/>ntrats r<span class=\"_ _1\"/>epr\u00e9sente<span class=\"_ _1\"/>nt un dro<span class=\"_ _7\"/>it \u00e0 une con<span class=\"_ _1\"/>treparti<span class=\"_ _1\"/>e en \u00e9ch<span class=\"_ _1\"/>ange d<span class=\"_ _1\"/>e biens et<span class=\"_ _1\"/> </span>de serv<span class=\"_ _1\"/>ices qui o<span class=\"_ _1\"/>nt d\u00e9j\u00e0 <span class=\"_ _1\"/>\u00e9t\u00e9 tran<span class=\"_ _1\"/>sf\u00e9r\u00e9s<span class=\"_ _1\"/> et ont <span class=\"_ _1\"/>substantiel<span class=\"_ _1\"/>lemen<span class=\"_ _1\"/>t les m\u00eam<span class=\"_ _1\"/>es carac<span class=\"_ _1\"/>t\u00e9ristiqu<span class=\"_ _1\"/>es de ri<span class=\"_ _1\"/>sques q<span class=\"_ _1\"/>ue les cr\u00e9an<span class=\"_ _7\"/>ces comme<span class=\"lscf ws110\">rciales <span class=\"_ _1\"/>pour le m\u00eame </span>type de contr<span class=\"lscf ws110\">a<span class=\"_ _1\"/>ts. Le Groupe en <span class=\"_ _1\"/>a conclu que les pe<span class=\"_ _1\"/>rtes de cr\u00e9dit attendues<span class=\"_ _1\"/> pour les cr\u00e9ances comme<span class=\"_ _1\"/>rciales r\u00e9sidentielles et aff\u00e9<span class=\"_ _1\"/>rentes \u00e0 d<span class=\"lsd3 ws121\">es </span></span>entreprises repr\u00e9senten<span class=\"_ _1\"/>t une approximation rai<span class=\"_ _1\"/>sonnable des taux d<span class=\"_ _1\"/>e pertes sur les actif<span class=\"_ _1\"/>s sur contrats. Ces per<span class=\"_ _1\"/>tes de cr\u00e9dit a<span class=\"lsdd ws11b\">tte</span>ndues correspondent \u00e0 celles exp\u00e9riment<span class=\"_ _1\"/>\u00e9es historiquement. Ces taux de<span class=\"_ _1\"/> pertes historiqu<span class=\"_ _1\"/>es sont ajust\u00e9s afin de<span class=\"_ _1\"/> refl\u00e9ter les inf<span class=\"_ _1\"/>ormations actuelle<span class=\"lsd2 ws117\">s et projec<span class=\"_ _1\"/>tion<span class=\"_ _1\"/>s des </span>facteurs macro<span class=\"ls1 ws0\">-</span><span class=\"ws110\">\u00e9conomiques qui<span class=\"_ _1\"/> affectent la capac<span class=\"_ _1\"/>it\u00e9 des clients \u00e0 r\u00e9gler la c<span class=\"_ _1\"/>r\u00e9ance. <span class=\"ls1 ws0\"> </span></span>En <span class=\"lsce ws116\">2021, <span class=\"ls1 ws0\">l<span class=\"lsd3 ws118\">e Group<span class=\"_ _1\"/>e a r\u00e9es<span class=\"_ _1\"/>tim\u00e9, da<span class=\"_ _1\"/>ns le cad<span class=\"_ _1\"/>re de la<span class=\"_ _1\"/> Covid<span class=\"ls1 ws0\">-</span>19<span class=\"_ _1\"/>, les p<span class=\"_ _1\"/>ertes d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> attendu<span class=\"_ _1\"/>es sur le<span class=\"_ _1\"/>s cr\u00e9ances<span class=\"_ _1\"/> commerc<span class=\"_ _1\"/>iales ex<span class=\"_ _1\"/>istant<span class=\"_ _1\"/>es sur <span class=\"_ _1\"/>base des </span></span></span>m\u00eames c<span class=\"_ _1\"/>rit\u00e8res q<span class=\"_ _1\"/>ue ceux<span class=\"_ _1\"/> utilis\u00e9s<span class=\"_ _1\"/> en 202<span class=\"_ _1\"/>0 : le sec<span class=\"_ _1\"/>teur d\u2019a<span class=\"_ _1\"/>ctivit\u00e9 d<span class=\"_ _1\"/>u clien<span class=\"_ _1\"/>t, la rel<span class=\"_ _1\"/>ation av<span class=\"_ _1\"/>ec les cli<span class=\"_ _1\"/>ents et l<span class=\"_ _7\"/>eurs \u00e9ch\u00e9ancie<span class=\"_ _1\"/>rs resp<span class=\"_ _1\"/>ectifs. C<span class=\"_ _1\"/>ette revue<span class=\"_ _1\"/> n\u2019a eu qu\u2019un tr\u00e8s petit imp<span class=\"_ _1\"/>act sur les provisions pou<span class=\"_ _1\"/>r pertes de valeu<span class=\"_ _1\"/>r sur cr\u00e9ances comme<span class=\"_ _1\"/>rciales.<span class=\"ls1 ws10e\">  <span class=\"lsd1 ws114\">En 2022, le groupe a cont<span class=\"_ _1\"/>inu\u00e9 de surveiller les </span></span>\u00e9volutions macro\u00e9conom<span class=\"_ _1\"/>iques et leur impact <span class=\"_ _1\"/>sur les pertes de cr<span class=\"_ _1\"/>\u00e9di<span class=\"ws113\">t attendues.<span class=\"ls1 ws0\"> </span></span>Pour les<span class=\"_ _1\"/> segmen<span class=\"_ _1\"/>ts BICS <span class=\"_ _1\"/>et TeleS<span class=\"_ _1\"/>ign, les <span class=\"_ _1\"/>pertes d<span class=\"_ _1\"/>e cr\u00e9dit <span class=\"_ _1\"/>attendu<span class=\"_ _1\"/>es sur le<span class=\"_ _1\"/>s cr\u00e9an<span class=\"_ _1\"/>ces com<span class=\"_ _1\"/>merciales<span class=\"_ _1\"/> ont \u00e9t\u00e9<span class=\"_ _1\"/> d\u00e9term<span class=\"_ _1\"/>in\u00e9es su<span class=\"_ _1\"/>r une <span class=\"lsd1 ws119\">base individuelle en </span>prenant e<span class=\"_ _1\"/>n comp<span class=\"_ _1\"/>te diff\u00e9r<span class=\"_ _1\"/>ents fact<span class=\"_ _1\"/>eurs en<span class=\"_ _1\"/>trant dan<span class=\"_ _1\"/>s le \u00ab <span class=\"_ _1\"/>credit sco<span class=\"_ _1\"/>ring \u00bb com<span class=\"_ _1\"/>me le<span class=\"_ _1\"/>s crit\u00e8re<span class=\"_ _1\"/>s micro<span class=\"ls1 ws0\"> </span>et<span class=\"_ _1\"/> macro<span class=\"ls1 ws0\">-<span class=\"_ _1\"/><span class=\"lsd2\">\u00e9cono<span class=\"_ _1\"/>miques a<span class=\"_ _1\"/>insi qu<span class=\"_ _1\"/>e le \u00ab c<span class=\"_ _1\"/>redit<span class=\"_ _1\"/> rating<span class=\"_ _1\"/> </span></span>\u00bb, le risque pays, l\u2019h<span class=\"_ _1\"/>istorique du client, les po<span class=\"_ _1\"/>ssibles compensations e<span class=\"_ _1\"/>n vue de r\u00e9duire le ri<span class=\"_ _1\"/>sque net et d\u2019autres sour<span class=\"_ _1\"/>ces in<span class=\"lsd4 ws94\">tern<span class=\"_ _13\"/>es et<span class=\"_ _13\"/> ext<span class=\"_ _13\"/>ern<span class=\"_ _13\"/>es.<span class=\"ls1 ws0\"> </span></span>L\u2019analyse de<span class=\"_ _1\"/>s cr\u00e9ances co<span class=\"_ _1\"/>mmerciales \u00e9<span class=\"_ _1\"/>chues mais q<span class=\"_ _1\"/>ui n\u2019ont pa<span class=\"_ _1\"/><span class=\"ls10f ws166\">s fait l\u2019objet d\u2019une perte de valeur se pr\u00e9sente c<span class=\"_ _13\"/>omme suit<span class=\"ls1 ws0\"> : </span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Echu Cr\u00e9ances Prov<span class=\"_ _13\"/>. pou<span class=\"_ _13\"/>r Valeur nette Non comme<span class=\"_ _13\"/>rc. pertes de 90<span class=\"ls1 ws0\">-</span>180<span class=\"ls1 ws0\">-</span>compta.<span class=\"ls1 ws0\"> </span>\u00e9chu &lt; 30 30<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">60 </span></span>60<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">90 </span></span>&gt; <span class=\"lsfc ws14a\">360 </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>brutes<span class=\"ls1 ws0\"> </span>valeu<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span>180 360 jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>jou<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>Cr\u00e9ances commerciales<span class=\"_ _13\"/><span class=\"ws0\"> </span>2020<span class=\"ls1 ws0\"> <span class=\"_ _1eb\"> </span><span class=\"lsfc ws14a\">967</span> <span class=\"_ _dc\"> </span>-<span class=\"lsfc ws14a\">99<span class=\"_ _18\"> </span>868<span class=\"_ _13\"/></span> <span class=\"_ _69\"> </span><span class=\"lsff ws148\">512<span class=\"_ _13\"/></span> <span class=\"_ _2c\"> </span><span class=\"ls110 ws16e\">79</span> <span class=\"_ _e4\"> </span></span>35<span class=\"ls1 ws0\"> <span class=\"_ _d3\"> </span></span>21<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c8\"> </span><span class=\"ls10f ws16c\">44</span> <span class=\"_ _e3\"> </span><span class=\"ls10f ws16c\">43</span> <span class=\"_ _2c\"> </span><span class=\"lsff ws148\">133<span class=\"_ _13\"/></span> </span>2021<span class=\"ls1 ws0\"> </span>977<span class=\"ls1 ws0\"> <span class=\"_ _37\"> </span>-</span>98<span class=\"_ _7b\"> </span>879<span class=\"ls1 ws0\"> <span class=\"_ _ec\"> </span><span class=\"lsff ws148\">519</span> <span class=\"_ _c9\"> </span><span class=\"ls110 ws16e\">77</span> <span class=\"_ _e4\"> </span><span class=\"ls10f ws16c\">44</span> <span class=\"_ _98\"> </span><span class=\"ls100 ws14e\">26</span> <span class=\"_ _98\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _98\"> </span><span class=\"ls10f ws16c\">45</span> <span class=\"_ _109\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> </span>2022<span class=\"ls1 ws0\"> <span class=\"_ _1ec\"> </span><span class=\"lsfe ws14d\">1.025</span> <span class=\"_ _a1\"> </span>-<span class=\"ls116 ws167\">87<span class=\"_ _7b\"> </span><span class=\"lsfc ws14a\">938<span class=\"_ _13\"/></span></span> <span class=\"_ _69\"> </span><span class=\"lsfc ws14a\">593</span> <span class=\"_ _44\"> </span><span class=\"ls116 ws167\">86</span> <span class=\"_ _98\"> </span><span class=\"ls10f ws16c\">42</span> <span class=\"_ _c8\"> </span></span>25<span class=\"ls1 ws0\"> <span class=\"_ _98\"> </span><span class=\"lsfc ws14a\">60</span> <span class=\"_ _98\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _2c\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> </span>2022 % provisions pour pertes de valeur sur les cr\u00e9an<span class=\"_ _1\"/>ces 8%<span class=\"ls1 ws0\"> <span class=\"_ _11b\"> </span><span class=\"lsff ws148\">1%</span> <span class=\"_ _4c\"> </span><span class=\"ls100 ws14e\">2%</span> <span class=\"_ _44\"> </span><span class=\"ls100 ws14e\">3%</span> <span class=\"_ _44\"> </span><span class=\"ls110 ws16e\">7%</span> <span class=\"_ _9c\"> </span><span class=\"lsff ws148\">12%<span class=\"_ _13\"/></span> <span class=\"_ _d8\"> </span><span class=\"ls100 ws14e\">45%<span class=\"_ _13\"/></span> <span class=\"_ _5d\"> </span><span class=\"ls100 ws14e\">30%</span> </span>commerciales<span class=\"_ _13\"/> Les pertes de valeur sur les actifs de contra<span class=\"_ _1\"/>t sont les sui<span class=\"_ _1\"/>vantes : <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Actifs su<span class=\"_ _1\"/>r contra<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> <span class=\"_ _1cc\"> </span><span class=\"lsff ws148\">145</span> <span class=\"_ _3e\"> </span>-8<span class=\"_ _ca\"> </span><span class=\"lsff ws148\">137<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsff ws148\">137<span class=\"_ _13\"/></span> </span>2022 % p<span class=\"_ _1\"/>rovision<span class=\"_ _1\"/>s pour perte<span class=\"_ _1\"/>s de valeur<span class=\"_ _1\"/> sur les acti<span class=\"_ _1\"/>fs de contr<span class=\"_ _1\"/>at<span class=\"ls1 ws0\"> <span class=\"_ _78\"> </span><span class=\"lsfc ws14a\">6%<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfc ws14a\">6%</span> </span>L\u2019\u00e9volution au 31 d<span class=\"_ _1\"/>\u00e9cembre 202<span class=\"ls1 ws0\">2 </span>des provisions<span class=\"_ _1\"/> pour pertes de vale<span class=\"_ _1\"/>ur sur les cr\u00e9ances comm<span class=\"_ _1\"/>erciales et les actifs s<span class=\"_ _1\"/>ur contrats s\u2019explique<span class=\"_ _1\"/> comme suit<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>L\u2019\u00e9volu<span class=\"_ _1\"/>tion des r\u00e9du<span class=\"_ _1\"/>ctions de va<span class=\"_ _1\"/>leur su<span class=\"_ _1\"/>r cr\u00e9anc<span class=\"_ _1\"/>es douteus<span class=\"_ _1\"/>es se pr\u00e9<span class=\"_ _1\"/>sente co<span class=\"_ _1\"/>mme suit<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">: <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Cr\u00e9ances (en millions<span class=\"_ _13\"/> EUR)<span class=\"ls1 ws0\"> </span>Act<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> sur<span class=\"_ _13\"/> contr<span class=\"_ _13\"/>ats<span class=\"ls1 ws0\"> </span>Total<span class=\"ls1 ws0\"> </span>commerciales<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>98<span class=\"ls1 ws0\"> </span>7 105<span class=\"ls1 ws0\"> </span>Augmentation des pe<span class=\"_ _1\"/>rtes de valeur via le <span class=\"_ _1\"/>compte de r\u00e9sultat<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _ad\"> </span><span class=\"lsce ws116\">27</span> <span class=\"_ _53\"> </span>1 <span class=\"_ _4f\"> </span><span class=\"lsce ws116\">28</span> </span>Montants irr\u00e9couvrables<span class=\"_ _1\"/> d\u00e9pr\u00e9ci\u00e9s totalement<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span>-<span class=\"lsce ws116\">38</span> <span class=\"_ _1ed\"> </span>0 <span class=\"_ _1ed\"> </span>-<span class=\"lsce ws116\">38</span> </span>Autres mouvements<span class=\"ls1 ws0\"> <span class=\"_ _1ee\"> </span>-1 <span class=\"_ _4f\"> </span>0 <span class=\"_ _53\"> </span>-1 </span>Au 31 d\u00e9cembre 2022<span class=\"ls1 ws0\"> </span>87<span class=\"ls1 ws0\"> </span>8 95<span class=\"ls1 ws0\"> </span>Annexe 15. Autres actifs circulants<span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> <span class=\"_ _1ef\"> </span><span class=\"lsce ws116\">Note</span> <span class=\"_ _c0\"> </span><span class=\"ls109 ws15c\">2021</span> <span class=\"_ _cf\"> </span><span class=\"lse7 ws131\">2<span class=\"_ _13\"/>022</span> </span>T.<span class=\"_ _13\"/>V.A<span class=\"_ _13\"/>. \u00e0 r<span class=\"_ _13\"/>\u00e9cu<span class=\"_ _13\"/>p\u00e9r<span class=\"_ _13\"/>er<span class=\"ls1 ws0\"> <span class=\"_ _1f0\"> </span>7 <span class=\"_ _17f\"> </span>7 </span>Pr<span class=\"_ _13\"/>od<span class=\"_ _13\"/>uit<span class=\"_ _13\"/>s <span class=\"lse6 ws12f\">d<span class=\"_ _13\"/>\u00e9r<span class=\"_ _13\"/>iv\u00e9<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _1f1\"> </span><span class=\"lsce ws116\">32.1</span> <span class=\"_ _6f\"> </span>1 <span class=\"_ _48\"> </span><span class=\"lsce ws116\">125</span> </span></span>Charges \u00e0 reporter<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsce ws116\">109</span> <span class=\"_ _59\"> </span><span class=\"lsce ws116\">103</span> </span>Produits acquis<span class=\"ls1 ws0\"> <span class=\"_ _14f\"> </span>2 <span class=\"_ _7f\"> </span>8 </span>Aut<span class=\"_ _13\"/>res<span class=\"_ _13\"/> cr\u00e9a<span class=\"_ _13\"/>nces<span class=\"ls1 ws0\"> <span class=\"_ _1f2\"> </span><span class=\"lsce ws116\">22</span> <span class=\"_ _83\"> </span><span class=\"lsce ws116\">26</span> </span>Total<span class=\"ls1 ws0\"> </span>140<span class=\"ls1 ws0\"> </span>269<span class=\"ls1 ws0\"> </span>Les produits d\u00e9riv\u00e9s concernent es<span class=\"_ _1\"/>sentiellement des swaps de taux d'int\u00e9r\u00eat \u00e0 10 <span class=\"_ _1\"/>ans et \u00e0 7 ans, pour u<span class=\"_ _1\"/>n montant notionnel to<span class=\"lsce ws10f\">tal de 1,1 <span class=\"lsd5 ws94\">mill<span class=\"_ _13\"/>ia<span class=\"_ _13\"/>rd </span></span>d'euros, conclus en f<span class=\"_ _1\"/>\u00e9vrier et novembre 2022 po<span class=\"_ _1\"/>ur couvrir l'expositio<span class=\"_ _1\"/>n du Groupe \u00e0 la var<span class=\"_ _1\"/>iabilit\u00e9 des flux de <span class=\"_ _1\"/>tr\u00e9sorerie attribuable au r<span class=\"_ _1\"/>isque de taux d'int\u00e9r\u00eat \u00e0 long terme<span class=\"_ _1\"/> associ\u00e9 \u00e0 deux tran<span class=\"_ _1\"/>sactions pr\u00e9vues hauteme<span class=\"_ _1\"/>nt probables, \u00e0 savoir<span class=\"_ _1\"/> respect<span class=\"lsd3 ws118\">ivement u<span class=\"_ _1\"/>ne oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/> \u00e0 10 ans d<span class=\"_ _1\"/>evant \u00eat<span class=\"_ _1\"/>re \u00e9mi<span class=\"_ _1\"/>se </span>en octobre 2023 e<span class=\"_ _1\"/>t une obligation \u00e0 7 an<span class=\"_ _1\"/>s devant \u00eatre \u00e9mi<span class=\"_ _1\"/>se en mars 202<span class=\"_ _1\"/>3.  Le Groupe appl<span class=\"_ _1\"/>ique la comptabilit\u00e9 de co<span class=\"_ _1\"/>uverture \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd9 ws151\">ces sw<span class=\"_ _1\"/>aps.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Les d\u00e9pen<span class=\"_ _1\"/>ses pay<span class=\"_ _1\"/>\u00e9es d\u2019ava<span class=\"_ _1\"/>nce co<span class=\"_ _7\"/>mprennent essen<span class=\"_ _7\"/>tiellement d<span class=\"_ _1\"/>e frai<span class=\"_ _1\"/>s inf<span class=\"lscf ws110\">ormatiques (66<span class=\"_ _1\"/> millions EUR en 2022<span class=\"_ _1\"/> par rapport \u00e0 67 million<span class=\"_ _1\"/>s EUR en </span>2021)<span class=\"_ _1\"/>, de loca<span class=\"_ _1\"/>tions d<span class=\"_ _1\"/>e terra<span class=\"_ _1\"/>ins, de <span class=\"_ _1\"/>logiciel<span class=\"_ _1\"/>s et d<span class=\"_ _1\"/>e sites <span class=\"_ _1\"/>pour l<span class=\"_ _1\"/>e mobil<span class=\"_ _1\"/>e (8 millio<span class=\"_ _1\"/>ns <span class=\"_ _1\"/>EUR en 2<span class=\"_ _1\"/>022 pa<span class=\"_ _1\"/>r rapp<span class=\"_ _1\"/>ort \u00e0 8 <span class=\"_ _1\"/>millions<span class=\"_ _1\"/> EUR<span class=\"ls1\"> <span class=\"lsce ws10f\">en 2021), de </span></span>maintenance du mat<span class=\"_ _1\"/>\u00e9riel, des logiciels e<span class=\"_ _1\"/>t de l\u2019i<span class=\"lsd1 ws114\">nfrastructure (9 millions EUR en<span class=\"_ _1\"/> 2022 par rapport \u00e0 11 <span class=\"_ _1\"/>millions en 2021) ainsi que de con<span class=\"_ _1\"/>sultance (4 </span>millions EUR en 2022 par rapport \u00e0 3 millions EUR en 2021).<span class=\"ls1 ws0\"> </span>Annex<span class=\"_ _7\"/>e 16. Acti<span class=\"_ _1\"/>fs n<span class=\"_ _1\"/>on co<span class=\"_ _1\"/>urants d<span class=\"_ _7\"/>\u00e9tenus <span class=\"_ _1\"/>en vu<span class=\"_ _1\"/>e de la v<span class=\"_ _1\"/>ent<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> </span>Le 14 mars 2022, Proximus et <span class=\"lscf ws110\">Immobel ont <span class=\"_ _1\"/>conclu un accord con<span class=\"_ _1\"/>traignant concernant le<span class=\"_ _1\"/> r\u00e9am\u00e9nagement du s<span class=\"_ _1\"/>i\u00e8ge social de P<span class=\"_ _1\"/>roximus \u00e0 Bruxelles. </span>Les travaux devraient<span class=\"_ _1\"/> commencer en 202<span class=\"_ _1\"/>4 et se terminer fin 2<span class=\"_ _1\"/>026. Le b\u00e2timent <span class=\"_ _1\"/>r\u00e9nov\u00e9 ne sera pas <span class=\"_ _1\"/>seulement utilis\u00e9 par P<span class=\"_ _1\"/>roximus, mais aussi par d'<span class=\"lsd3\">autres <span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>ses et con<span class=\"_ _7\"/>t<span class=\"_ _13\"/>iendra <span class=\"_ _1\"/>\u00e9galemen<span class=\"_ _1\"/>t des e<span class=\"_ _1\"/>spaces r\u00e9<span class=\"_ _1\"/>sidentiel<span class=\"_ _7\"/>s<span class=\"_ _13\"/>, des lo<span class=\"_ _1\"/>gement<span class=\"_ _1\"/>s public<span class=\"_ _1\"/>s, des co<span class=\"_ _1\"/>mmerces,<span class=\"_ _7\"/> etc.<span class=\"ls1 ws0\"> </span></span>Dans le ca<span class=\"_ _7\"/>dre de cet a<span class=\"_ _1\"/>ccord<span class=\"lscf ws110\">, Proxi<span class=\"_ _1\"/>mus a acquis des dro<span class=\"_ _1\"/>its et pris des engagem<span class=\"_ _1\"/>ents pour c\u00e9der d<span class=\"_ _1\"/>es immobilisations corporelles (f<span class=\"_ _1\"/>in 2023) pour un </span>prix de vente de 143 <span class=\"_ _1\"/>millions d'euro<span class=\"_ _1\"/>s, suivi dans ce cas d'un le<span class=\"_ _1\"/>ase<span class=\"ls1 ws0\">-</span>back d'une<span class=\"_ _1\"/> partie du b\u00e2timent r\u00e9no<span class=\"_ _1\"/>v\u00e9 (\u00e0 partir de 2027<span class=\"_ _1\"/>). Proximus reportera la plus<span class=\"ls1 ws0\">-</span><span class=\"ws110\">value de la ven<span class=\"_ _1\"/>te du si\u00e8ge social sur<span class=\"_ _1\"/> la dur\u00e9e du bail (20 <span class=\"_ _1\"/>ans). Cette plu<span class=\"_ _1\"/>s<span class=\"ls1 ws0\">-</span>value se mat\u00e9rialisera p<span class=\"_ _1\"/>ar une r\u00e9duction de l'ac<span class=\"_ _1\"/>tif Right of Use, d'o\u00f9 </span>les charges D&amp;A.<span class=\"ls1 ws0\"> </span>Les actif<span class=\"_ _1\"/>s de <span class=\"_ _1\"/>Proximus <span class=\"_ _1\"/>Towers so<span class=\"_ _1\"/>nt cla<span class=\"_ _1\"/>ss\u00e9s comm<span class=\"_ _1\"/>e d\u00e9tenu<span class=\"_ _1\"/>s en vue<span class=\"_ _1\"/> de la v<span class=\"_ _7\"/>ente en d\u00e9cem<span class=\"_ _1\"/>bre 2022<span class=\"_ _1\"/> pou<span class=\"_ _1\"/>r leur val<span class=\"_ _1\"/>eur comp<span class=\"_ _1\"/>table (<span class=\"_ _1\"/>99 m<span class=\"lsd1 ws119\">illions EUR).<span class=\"ls1 ws0\"> </span></span>Terra<span class=\"_ _13\"/>ins e<span class=\"_ _13\"/>t Equ<span class=\"_ _13\"/>ipemen<span class=\"_ _13\"/>t (en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>constru<span class=\"_ _13\"/>ction<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> </span>t<span class=\"ls116 ws167\">echnique</span> Valeur d'acquisition<span class=\"_ _1\"/> <span class=\"_ _1f3\"> </span><span class=\"fc1f lsce ws116\">364</span><span class=\"fc1f\"> <span class=\"_ _4b\"> </span><span class=\"lsce ws116\">18</span> <span class=\"_ _90\"> </span><span class=\"lsce ws116\">38<span class=\"_ _13\"/>3</span> </span>Amortissements <span class=\"_ _175\"> </span><span class=\"fc1f\">-<span class=\"lscc ws10f\">272</span> <span class=\"_ _1f4\"> </span>-<span class=\"lsce ws116\">12</span> <span class=\"_ _133\"> </span>-<span class=\"lsce ws116\">284</span> </span>Valeur nette comptable au 31 d<span class=\"_ _1\"/>\u00e9cembre 2022<span class=\"ls1 ws0\"> </span>92<span class=\"ls1 ws0\"> </span>6 99<span class=\"ls1 ws0\"> </span>Annex<span class=\"_ _7\"/>e 17. Tr\u00e9s<span class=\"_ _1\"/>orer<span class=\"_ _1\"/>ie et <span class=\"_ _1\"/>\u00e9quiva<span class=\"_ _7\"/>lents de t<span class=\"_ _1\"/>r\u00e9s<span class=\"_ _1\"/>orerie<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millio<span class=\"_ _13\"/>ns EUR)<span class=\"ls1 ws0\"> <span class=\"_ _169\"> </span><span class=\"lse0 ws10e\">A</span></span>nnexe<span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span><span class=\"ls109 ws15c\">2021</span> <span class=\"_ _111\"> </span><span class=\"lse7 ws131\">2022</span> </span>Comptes \u00e0 terme <span class=\"_ _1\"/>au co\u00fbt amorti<span class=\"ls1 ws0\"> <span class=\"_ _1f5\"> </span><span class=\"lsce ws116\">32.4</span> <span class=\"_ _9b\"> </span><span class=\"lsce ws116\">10</span> <span class=\"_ _83\"> </span><span class=\"lsce ws116\">10</span> </span>Valeurs disponibles<span class=\"ls1 ws0\"> <span class=\"_ _1f6\"> </span><span class=\"lsce ws116\">32.4</span> <span class=\"_ _3e\"> </span><span class=\"lsce ws116\">239</span> <span class=\"_ _3f\"> </span><span class=\"lsce ws116\">288</span> </span>Total<span class=\"ls1 ws0\"> </span>249<span class=\"ls1 ws0\"> </span>299<span class=\"ls1 ws0\"> </span>Les d\u00e9p\u00f4ts \u00e0 cour<span class=\"_ _1\"/>t terme sont effectu\u00e9s pou<span class=\"_ _1\"/>r des p\u00e9riodes va<span class=\"_ _1\"/>riant d'un jour \u00e0 t<span class=\"_ _1\"/>rois mois, en fonction de<span class=\"_ _1\"/>s besoins imm\u00e9diats en<span class=\"_ _1\"/> liquidit\u00e9s du Grou<span class=\"_ _1\"/>pe. Ces d\u00e9p\u00f4ts rappor<span class=\"_ _1\"/>tent ou co\u00fbtent des <span class=\"_ _1\"/>int\u00e9r\u00eats aux taux respe<span class=\"_ _1\"/>ctifs des d\u00e9p\u00f4ts \u00e0 cou<span class=\"_ _1\"/>rt terme. Les taux d\u2019int\u00e9r\u00ea<span class=\"_ _1\"/>ts appliqu\u00e9s aux valeur<span class=\"_ _1\"/>s disponibles sont flottants car il<span class=\"_ _1\"/>s correspondent aux <span class=\"_ _1\"/>taux courants journaliers de<span class=\"_ _1\"/>s d\u00e9p\u00f4ts bancaire<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span>La tr\u00e9sorerie et \u00e9qu<span class=\"_ _1\"/>ivalents de tr\u00e9sorerie son<span class=\"_ _1\"/>t d\u00e9pos\u00e9s aupr\u00e8s d<span class=\"_ _1\"/>e banques et d\u2019institutions fin<span class=\"_ _1\"/>anci\u00e8res avec des \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws117\">c<span class=\"_ _1\"/>redit rat<span class=\"_ _1\"/>in<span class=\"ls1 ws0\">g<span class=\"ff51\"> </span>\u00bb <span class=\"lscf ws110\">\u00e0 long te<span class=\"_ _1\"/>rme entre </span></span></span>A- <span class=\"lscf ws110\">et A+ avec un m<span class=\"_ _1\"/>inimum de A<span class=\"ls1 ws0\">-</span>. <span class=\"_ _1\"/>C\u2019est pour cela que les pe<span class=\"_ _1\"/>rtes de cr\u00e9dit a<span class=\"_ _1\"/>ttendues sur la tr\u00e9sore<span class=\"_ _1\"/>rie et \u00e9quivalents de t<span class=\"_ _1\"/>r\u00e9sorerie sont consid\u00e9r\u00e9s</span>comme non mat\u00e9r<span class=\"_ _1\"/>ielles.<span class=\"ls1 ws0\"> </span>Annexe 1<span class=\"_ _13\"/>8. Capitaux<span class=\"ls1 ws0\"> </span>La Soci\u00e9<span class=\"_ _1\"/>t\u00e9 peu<span class=\"_ _1\"/>t acqu\u00e9rir<span class=\"_ _1\"/> ses prop<span class=\"_ _1\"/>res action<span class=\"_ _1\"/>s et c\u00e9d<span class=\"_ _1\"/>er les <span class=\"_ _1\"/>actions a<span class=\"_ _1\"/>insi a<span class=\"_ _1\"/>cquises<span class=\"ls1 ws0\"> </span>con<span class=\"_ _1\"/>form\u00e9me<span class=\"_ _1\"/>nt aux<span class=\"_ _1\"/> dispo<span class=\"_ _1\"/>sitions du<span class=\"_ _1\"/> Code des<span class=\"_ _1\"/> soci\u00e9t<span class=\"_ _1\"/>\u00e9s et d<span class=\"_ _1\"/>es associations. Le conse<span class=\"_ _1\"/>il d'administration est manda<span class=\"_ _1\"/>t\u00e9 par l'article 13 d<span class=\"_ _1\"/>es statuts pour acqu\u00e9rir le nom<span class=\"_ _1\"/>bre maximal<span class=\"_ _1\"/> d'actions propres auto<span class=\"_ _1\"/>ris\u00e9 par la loi \u00e0 un prix ne<span class=\"_ _1\"/> pouvant \u00eatre sup\u00e9ri<span class=\"_ _1\"/>eur de cinq <span class=\"lsd3 ws118\">pou<span class=\"_ _1\"/>r cent au<span class=\"_ _1\"/> cours d<span class=\"_ _1\"/>e cl\u00f4tur<span class=\"_ _1\"/>e le plu<span class=\"_ _1\"/>s \u00e9lev\u00e9 d<span class=\"_ _1\"/>es tren<span class=\"_ _1\"/>te jou<span class=\"_ _1\"/>rs de co<span class=\"_ _1\"/>tation pr<span class=\"_ _1\"/>\u00e9c\u00e9dant<span class=\"_ _1\"/> la tran<span class=\"_ _1\"/>saction ni<span class=\"_ _1\"/> </span>inf\u00e9rieur de plus de <span class=\"_ _1\"/>dix pour cent a<span class=\"_ _1\"/>u cours de cl\u00f4ture le <span class=\"_ _1\"/>plus bas des trente jour<span class=\"_ _1\"/>s de cotation pr\u00e9c\u00e9dant<span class=\"_ _1\"/> la transaction. Ce manda<span class=\"_ _1\"/>t a \u00e9t\u00e9 reno<span class=\"_ _1\"/>uvel\u00e9 et est <span class=\"_ _13\"/><span class=\"lscf ws110\">accord\u00e9 pour une <span class=\"_ _1\"/>p\u00e9riode de cinq ans<span class=\"_ _1\"/> \u00e0 compter du 21 A<span class=\"_ _1\"/>vril 2021.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembre 202<span class=\"ls1 ws0\">2<span class=\"lscf ws110\">, le nombr<span class=\"_ _1\"/>e d\u2019actions propres s\u2019\u00e9l<span class=\"_ _1\"/>evait \u00e0 15.<span class=\"ls113 ws169\">632<span class=\"_ _13\"/><span class=\"ls1 ws0\">.<span class=\"lsce ws116\">628</span>. </span></span></span></span>En 202<span class=\"ls1 ws0\">2 </span>et 202<span class=\"ls1 ws0\">1<span class=\"lsd3 ws118\">, le<span class=\"_ _1\"/> Groupe a<span class=\"_ _1\"/> vendu r<span class=\"_ _1\"/>espectivem<span class=\"_ _7\"/>ent <span class=\"lsce ws116\">10<span class=\"ls1 ws0\">.</span>229<span class=\"ls1 ws0\"> <span class=\"lsdd ws11b\">et </span>6.<span class=\"_ _13\"/><span class=\"ls113 ws169\">348</span> <span class=\"_ _13\"/><span class=\"lscf ws110\">actions propres \u00e0<span class=\"_ _1\"/> son senior managemen<span class=\"_ _1\"/>t pour des montants <span class=\"_ _1\"/>respectifs d\u2019un </span></span></span></span></span>montant inf\u00e9rieur au million<span class=\"_ _1\"/> d\u2019EUROS dans le c<span class=\"_ _1\"/>adre d\u2019un plan d\u2019<span class=\"_ _1\"/>achat d\u2019actions avec d\u00e9co<span class=\"_ _1\"/>te de 16,70% (cf. annex<span class=\"_ _1\"/>e<span class=\"ff51 ls1 ws0\"> </span><span class=\"ls113 ws169\">35<span class=\"_ _13\"/>).<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Nomb<span class=\"_ _13\"/>re d'<span class=\"_ _13\"/><span class=\"ls101 ws14f\">actions<span class=\"_ _1\"/> (actions propr<span class=\"_ _1\"/>es incluses)<span class=\"_ _1\"/>:<span class=\"ls1 ws0\"> </span></span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Au 1er janvie<span class=\"_ _13\"/>r<span class=\"ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>338.025.<span class=\"_ _13\"/>135<span class=\"ls1 ws0\"> </span>Nombre d'a<span class=\"_ _1\"/>ctions propre<span class=\"_ _1\"/>s:<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Au 1er janvie<span class=\"_ _13\"/>r<span class=\"ws0\"> </span>15.335.10<span class=\"_ _13\"/>9<span class=\"ls1 ws0\"> </span>15.283.77<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>Vente da<span class=\"_ _1\"/>ns le cadre<span class=\"_ _1\"/> d'un pla<span class=\"_ _1\"/>n d\u2019acha<span class=\"_ _1\"/>t d\u2019action<span class=\"_ _1\"/>s avec d\u00e9cote<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _1f7\"> </span>-<span class=\"lsfc ws14a\">6.438</span> <span class=\"_ _113\"> </span>-<span class=\"ls100 ws14e\">10.229</span> </span>Achat /<span class=\"_ _1\"/> (vente)<span class=\"_ _1\"/> d'actio<span class=\"_ _1\"/>ns propres<span class=\"ls1 ws0\"> <span class=\"_ _1f8\"> </span>-<span class=\"lsfe ws14d\">44.900</span> <span class=\"_ _111\"> </span><span class=\"ls100 ws14e\">359.086</span> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>15.283.77<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span>15.632.628<span class=\"ls1 ws0\"> </span>Annexe 1<span class=\"_ _1\"/>8.1. Capi<span class=\"_ _1\"/>taux prop<span class=\"_ _1\"/>res att<span class=\"_ _1\"/>ribuabl<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"ls123 ws188\">\u00e0 la<span class=\"_ _13\"/> soci<span class=\"_ _13\"/>\u00e9t\u00e9<span class=\"_ _13\"/> m\u00e8re</span> </span>Au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022, le capital s<span class=\"_ _1\"/>ocial de Proximus SA <span class=\"_ _1\"/>s\u2019\u00e9levait \u00e0 1 milliard <span class=\"_ _1\"/>EUR (compl\u00e8tement l<span class=\"_ _1\"/>ib\u00e9r\u00e9), repr\u00e9sent\u00e9 par 33<span class=\"_ _1\"/>8.02<span class=\"lsd2 ws117\">5.135 ac<span class=\"_ _1\"/>tions san<span class=\"_ _1\"/>s </span>d\u00e9signation de valeu<span class=\"_ _1\"/>r nominale et ayant les m<span class=\"_ _1\"/>\u00eames droits \u00e0 moin<span class=\"_ _1\"/>s que ces droits ne <span class=\"_ _1\"/>soient suspendus ou annul\u00e9<span class=\"_ _1\"/>s, comme pour les a<span class=\"_ _1\"/>ctions propres. Le Conseil d\u2019administrat<span class=\"_ _1\"/>ion de Proximus SA<span class=\"_ _1\"/> est autoris\u00e9 \u00e0 augmen<span class=\"_ _1\"/>ter le capital pour un<span class=\"_ _1\"/> montant de 20<span class=\"_ _1\"/>0 millions EUR maximum. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus<span class=\"_ _1\"/> S.A. es<span class=\"_ _1\"/>t oblig<span class=\"_ _1\"/>\u00e9e l\u00e9galem<span class=\"_ _1\"/>ent de d<span class=\"_ _1\"/>istribuer<span class=\"_ _1\"/> 5% de<span class=\"_ _1\"/>s b\u00e9n\u00e9fic<span class=\"_ _1\"/>es avan<span class=\"_ _1\"/>t imp\u00f4ts<span class=\"_ _1\"/> de la so<span class=\"_ _1\"/>ci\u00e9t\u00e9 m<span class=\"_ _1\"/>\u00e8re \u00e0 so<span class=\"_ _1\"/>n perso<span class=\"_ _1\"/>nnel. Dan<span class=\"_ _1\"/>s les<span class=\"ls1 ws0\"> <span class=\"lsd2\">\u00e9ta<span class=\"_ _1\"/>ts fin<span class=\"_ _1\"/>anciers </span></span>consol<span class=\"_ _1\"/>id\u00e9s, c<span class=\"_ _1\"/>ette dis<span class=\"_ _1\"/>tribution<span class=\"_ _7\"/> est com<span class=\"_ _1\"/>ptabilis\u00e9<span class=\"_ _1\"/>e<span class=\"ls1\"> <span class=\"lsd1 ws114\">parmi les frais de personnel.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>En d\u00e9cembre 201<span class=\"_ _1\"/>5, le Parlement belge a<span class=\"_ _1\"/> adopt\u00e9 une nouvell<span class=\"_ _1\"/>e loi dans le but<span class=\"_ _1\"/> de moderniser la loi <span class=\"_ _1\"/>de 1991 r\u00e9formant c<span class=\"_ _1\"/>ertaines e<span class=\"lsdd ws11b\">ntre<span class=\"_ _13\"/>prise<span class=\"_ _13\"/>s </span>publiques. Certaines cont<span class=\"_ _1\"/>raintes organisationnelle<span class=\"_ _1\"/>s ont en particulier<span class=\"_ _1\"/> \u00e9t\u00e9 all\u00e9g\u00e9es afin de <span class=\"_ _1\"/>cr\u00e9er des r\u00e8gles du j<span class=\"_ _1\"/>eu \u00e9quitables vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lsd5 ws129\">vis de<span class=\"_ _13\"/> la </span></span>concurren<span class=\"_ _1\"/>ce, en a<span class=\"_ _1\"/>lignant<span class=\"_ _1\"/> la gouve<span class=\"_ _1\"/>rnance d'<span class=\"_ _7\"/>entreprise su<span class=\"_ _1\"/>r les no<span class=\"_ _1\"/>rmes <span class=\"_ _1\"/>applicabl<span class=\"_ _1\"/>es aux so<span class=\"_ _1\"/>ci\u00e9t\u00e9s co<span class=\"_ _1\"/>t\u00e9es en<span class=\"_ _1\"/> Bourse <span class=\"_ _1\"/>en Belgiqu<span class=\"_ _1\"/>e et <span class=\"_ _1\"/>en cr\u00e9ant u<span class=\"_ _1\"/>n cadre permettant au gouve<span class=\"_ _1\"/>rnement de r\u00e9duire sa pa<span class=\"_ _1\"/>rticipation sous la ba<span class=\"_ _1\"/>rre des 50%. L\u2019a<span class=\"_ _1\"/>ssembl\u00e9e g\u00e9n\u00e9rale des act<span class=\"_ _1\"/>ionnaires tenue en 201<span class=\"_ _1\"/>6 a modifi\u00e9 les sta<span class=\"_ _1\"/>tuts af<span class=\"_ _1\"/>in d'y in<span class=\"_ _7\"/>t\u00e9grer les mo<span class=\"_ _7\"/>difications d<span class=\"_ _1\"/>e la l<span class=\"_ _1\"/>oi de 19<span class=\"_ _7\"/>91.<span class=\"ls1\"> </span>Annexe 1<span class=\"_ _1\"/>8.2. In<span class=\"_ _1\"/>t\u00e9r\u00eats m<span class=\"_ _1\"/>inoritaires<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Jusqu\u2019\u00e0 20<span class=\"_ _1\"/>21 incl<span class=\"_ _1\"/>us, les <span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> minorit<span class=\"_ _1\"/>aires \u00e9t<span class=\"_ _1\"/>aient ess<span class=\"_ _1\"/>entielle<span class=\"_ _1\"/>ment <span class=\"_ _1\"/>relatifs \u00e0<span class=\"_ _1\"/> <span class=\"lse0 ws10e\">BICS.<span class=\"ls1 ws0\"> </span></span>Confo<span class=\"_ _1\"/>rm\u00e9ment \u00e0 l'<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> conclu l<span class=\"_ _1\"/>e 9 f\u00e9vri<span class=\"_ _1\"/>er 2021,<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s a acqu<span class=\"_ _1\"/>is le 23<span class=\"_ _1\"/> f\u00e9vrie<span class=\"_ _1\"/>r 2021 la<span class=\"_ _1\"/> participa<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e 42,4 <span class=\"_ _1\"/>% d\u00e9tenue<span class=\"_ _1\"/> par<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">les act<span class=\"_ _13\"/>ionn<span class=\"_ _13\"/>air<span class=\"_ _13\"/>es<span class=\"_ _13\"/> </span></span>minoritaires de BICS, (M<span class=\"_ _1\"/>TN 20 % et Sw<span class=\"_ _1\"/>isscom 22,4 %), pou<span class=\"_ _1\"/>r une contrepartie totale en<span class=\"_ _1\"/> esp\u00e8ces de 217<span class=\"_ _1\"/> million<span class=\"ws113\">s EUR. \u00c9tant donn\u00e9 que Proximus </span>contr\u00f4lait d\u00e9j\u00e0 BICS av<span class=\"_ _1\"/>ant cette transaction, c<span class=\"_ _1\"/>ette acquisition est t<span class=\"_ _1\"/>rait\u00e9e comme une t<span class=\"_ _1\"/>ransaction en capital. Cela <span class=\"_ _1\"/>signifie q<span class=\"lsd3 ws118\">ue la<span class=\"_ _1\"/> diff\u00e9renc<span class=\"_ _1\"/>e n\u00e9gativ<span class=\"_ _1\"/>e </span>entre (1) le montan<span class=\"_ _1\"/>t par lequel les <span class=\"_ _1\"/>participations ne donnant pas<span class=\"_ _1\"/> le contr\u00f4le sont ajust\u00e9e<span class=\"_ _1\"/>s et (2) la juste <span class=\"_ _1\"/>valeur de la contrepartie<span class=\"_ _1\"/> pay\u00e9e est d\u00e9duite directement des capitaux propres attribuables \u00e0 la soci\u00e9t\u00e9 m\u00e8re.<span class=\"ls1 ws0\"> </span>En 2022, les int\u00e9r\u00eats minoritaires s<span class=\"_ _1\"/>ont uniquement relatifs \u00e0 la part de mino<span class=\"_ _1\"/>ritaires de Doktr (1 million EUR au<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">31 d\u00e9cembre 2022).</span></span>Annex<span class=\"_ _7\"/>e 19<span class=\"ls1 ws0\"> <span class=\"lsf6\">: Dettes portant int\u00e9r\u00eats</span> </span>Annexe 19.<span class=\"_ _1\"/>1. Dett<span class=\"_ _1\"/>es \u00e0 lon<span class=\"_ _1\"/>g terme p<span class=\"_ _1\"/>ortant<span class=\"_ _1\"/> int\u00e9r\u00eats<span class=\"ff51 ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe 2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _1f7\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _1cc\"> </span><span class=\"ls100 ws14e\">2.239</span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1f6\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _1f9\"> </span><span class=\"lsfe ws14d\">400</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _142\"> </span>0 <span class=\"_ _84\"> </span><span class=\"ls100 ws14e\">37</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.737<span class=\"ls1 ws0\"> </span>2.676<span class=\"ls1 ws0\"> </span>Le 22 d\u00e9cembre 2021, l<span class=\"_ _1\"/>e Groupe <span class=\"_ _1\"/>a rembours\u00e9, par anticipa<span class=\"_ _1\"/>tion et sans p\u00e9nalit\u00e9, un <span class=\"_ _1\"/>emprunt obligataire de 500<span class=\"_ _1\"/> millions EUR ven<span class=\"lsd1 ws114\">a<span class=\"_ _1\"/>nt \u00e0 \u00e9ch\u00e9ance le </span>22 mars 2022. Cet<span class=\"_ _1\"/> emprunt portait un <span class=\"_ _1\"/>coupon fixe annuel de<span class=\"_ _1\"/> 0,5 %. <span class=\"ls1 ws0\"> </span>Le 10 novembre 2021,<span class=\"_ _1\"/> le Groupe <span class=\"_ _1\"/>a \u00e9mis sa premi<span class=\"lsd1 ws114\">\u00e8re Obliga<span class=\"_ _1\"/>tion Verte de 750 millions EUR d\u00e9butant le<span class=\"_ _1\"/> 17 novembre 2021 et arrivant \u00e0<span class=\"_ _1\"/> \u00e9ch\u00e9ance le </span>17 novembre 2036<span class=\"_ _1\"/>. Cette obligation porte un <span class=\"_ _1\"/>coupon fixe annuel<span class=\"_ _1\"/> de 0,75 %. <span class=\"ls1 ws0\"> </span>En 2021, Proximu<span class=\"_ _1\"/>s a conclu un partenariat av<span class=\"_ _1\"/>ec HCL Technolo<span class=\"_ _1\"/>gies en vertu duquel ce<span class=\"_ _1\"/>tte<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">soci\u00e9t\u00e9 a<span class=\"_ _1\"/>ssure l<span class=\"_ _1\"/>'exploit<span class=\"_ _1\"/>ation et<span class=\"_ _1\"/> la maint<span class=\"_ _1\"/>enance <span class=\"_ _1\"/>de </span></span>l'infrastructure de cloud<span class=\"_ _1\"/> priv\u00e9 de Proximus. L<span class=\"_ _1\"/>es autres pr\u00eats sont con<span class=\"_ _1\"/>stitu\u00e9s de la partie <span class=\"_ _1\"/>\u00e0 long terme de l<span class=\"_ _1\"/>'arrangement de f<span class=\"lsd3 ws118\">ina<span class=\"_ _1\"/>ncement<span class=\"_ _1\"/> d'actifs<span class=\"_ _1\"/> </span>(montant nominal de 65 millions E<span class=\"_ _1\"/>UR re\u00e7u par Proximus en 20<span class=\"lscf ws110\">22. A<span class=\"_ _1\"/>u 31 d\u00e9cembre 20<span class=\"_ _1\"/>22, Proximus a <span class=\"_ _1\"/>d\u00e9j\u00e0 rembours\u00e9 ce pa<span class=\"_ _1\"/>ssif financier pour <span class=\"_ _1\"/>EUR </span>18 millions), pr\u00e9vu dans<span class=\"_ _1\"/> le partenariat, pour<span class=\"_ _1\"/> l'infrastructure qui reste <span class=\"_ _1\"/>dans les datacenters d<span class=\"_ _1\"/>e Proximus et sous son con<span class=\"_ _1\"/>tr\u00f4l<span class=\"lsd4 ws128\">e.<span class=\"ls1 ws0\"> </span></span>Toutes les dettes \u00e0 long<span class=\"_ _1\"/> terme sont non ga<span class=\"_ _1\"/>ranties. Au cours d<span class=\"_ _1\"/>es ann\u00e9es 2022 e<span class=\"_ _1\"/>t 2021, il n\u2019y a auc<span class=\"_ _1\"/>un d\u00e9faut ou d\u00e9faillanc<span class=\"_ _1\"/>e con<span class=\"lsd4 ws94\">cer<span class=\"_ _13\"/>nan<span class=\"_ _13\"/>t les d<span class=\"_ _13\"/>ette<span class=\"_ _13\"/>s. <span class=\"ls1 ws0\"> </span></span>Pour les deux ann\u00e9<span class=\"_ _1\"/>es pr\u00e9sent\u00e9es, un swap <span class=\"_ _1\"/>de taux d\u2019int\u00e9r\u00eat et <span class=\"_ _1\"/>de devises (IRCS) a <span class=\"_ _1\"/>\u00e9t\u00e9 utilis\u00e9 afin de g\u00e9<span class=\"_ _1\"/>rer les risques de t<span class=\"_ _1\"/>aux de change et<span class=\"_ _1\"/> d\u2019int\u00e9r\u00eats sur l\u2019emprunt non su<span class=\"_ _1\"/>bordonn\u00e9 libell\u00e9 en JPY. C<span class=\"_ _1\"/>e swap a permis au<span class=\"_ _1\"/> Groupe de t<span class=\"_ _1\"/>ransformer, sur des \u00e9l\u00e9m<span class=\"_ _1\"/>ents totalement couverts \u00e9conomiquement, un <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat fixe en un<span class=\"_ _1\"/> taux d\u2019int\u00e9r\u00eat flo<span class=\"_ _1\"/>ttant et convertissant ain<span class=\"lsd3 ws118\">s<span class=\"_ _1\"/>i le sold<span class=\"_ _1\"/>e de la <span class=\"_ _1\"/>dette en<span class=\"_ _1\"/> JPY en <span class=\"_ _1\"/>une det<span class=\"_ _1\"/>te \u00e0 taux<span class=\"_ _1\"/> fixe en<span class=\"_ _1\"/> EUR </span>(cf. annexe 32.1).<span class=\"ls1 ws0\"> </span>Les emprunts non <span class=\"_ _1\"/>subordonn\u00e9s exprim\u00e9s <span class=\"_ _1\"/>en EUR et JPY son<span class=\"_ _1\"/>t \u00e9mis par Proximus<span class=\"_ _1\"/> SA. La valeur nomin<span class=\"_ _1\"/>ale de ces det<span class=\"_ _1\"/>tes est totalemen<span class=\"lsdd ws11b\">t </span>rembou<span class=\"_ _1\"/>rsable \u00e0<span class=\"_ _1\"/> leur \u00e9ch\u00e9a<span class=\"_ _1\"/>nce. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le groupe a utilis\u00e9 d<span class=\"_ _1\"/>es swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat pour att\u00e9nuer le<span class=\"_ _1\"/> risque de variation de<span class=\"_ _1\"/>s taux d'int\u00e9r\u00eat entre la da<span class=\"_ _1\"/>te de mise en plac<span class=\"_ _1\"/>e de la <span class=\"lsd4 ws128\">couver<span class=\"_ _13\"/>tur<span class=\"_ _13\"/>e </span>et la date d'\u00e9mission d<span class=\"_ _1\"/>es dettes \u00e0 l<span class=\"_ _1\"/>ong terme \u00e0 taux fixe<span class=\"_ _1\"/>. Dans les tableaux c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessous,<span class=\"_ _1\"/> les tau<span class=\"_ _1\"/>x d'int\u00e9r<span class=\"_ _1\"/>\u00eat effect<span class=\"_ _1\"/>ifs des d<span class=\"_ _1\"/>ettes con<span class=\"_ _1\"/>cern\u00e9e<span class=\"_ _1\"/>s par ces<span class=\"_ _1\"/> </span></span>couvertu<span class=\"_ _1\"/>res <span class=\"lsd1 ws11a\">int\u00e8grent<span class=\"ls1 ws0\"> </span></span><span class=\"ws118\">les<span class=\"_ _1\"/> effets d<span class=\"_ _1\"/>e ces co<span class=\"_ _1\"/>uvertur<span class=\"_ _1\"/>es \u00e0 leu<span class=\"_ _1\"/>r \u00e9ch\u00e9an<span class=\"_ _1\"/>ce.   <span class=\"ls1 ws0\"> </span></span>Les dettes \u00e0 long terme portant int\u00e9r\u00eats se pr\u00e9sentent co<span class=\"_ _13\"/>mme suit au 31 d\u00e9cembre 2022<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">: </span> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Date Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>d'int\u00e9r\u00eats /<span class=\"_ _1\"/> comptable<span class=\"ls1 ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>d'\u00e9ch\u00e9anc<span class=\"_ _13\"/>e pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons (b)<span class=\"ls1 ws0\"> </span>EUR) EUR) Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Empr<span class=\"_ _1\"/>unts \u00e0 taux f<span class=\"_ _1\"/>lottant<span class=\"ls1 ws0\"> </span>JPY (a<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> <span class=\"_ _c3\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span></span>Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _36\"> </span><span class=\"ls11c ws16b\">De<span class=\"_ _13\"/>c</span>-<span class=\"ls100 ws14e\">26<span class=\"_ _13\"/></span> <span class=\"_ _9d\"> </span><span class=\"ls10f ws16c\">Semestriel</span> <span class=\"_ _67\"> </span><span class=\"ls100 ws14e\">2,34%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,34%<span class=\"_ _13\"/></span> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _d0\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d4\"> </span>M<span class=\"ls114 ws164\">ar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"lsff ws148\">3,19<span class=\"_ _13\"/>%</span> <span class=\"_ _a1\"> </span><span class=\"ls100 ws14e\">3,22%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsfc ws14a\">599</span> <span class=\"_ _64\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span>A<span class=\"ls124 ws189\">vr</span>-<span class=\"ls100 ws14e\">24</span> <span class=\"_ _fe\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,38%</span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws14c\">2,46%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsfc ws14a\">498</span> <span class=\"_ _77\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span>O<span class=\"ls101 ws16f\">ct</span>-<span class=\"ls100 ws14e\">25</span> <span class=\"_ _e2\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _7b\"> </span><span class=\"ls116 ws167\">1,88%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,05%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _74\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">40</span> <span class=\"_ _e2\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"lsff ws148\">1,50<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,52<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _11b\"> </span><span class=\"lsfe ws14d\">Sep</span>-<span class=\"ls100 ws14e\">31</span> <span class=\"_ _e2\"> </span>Annue<span class=\"_ _13\"/>l <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,75<span class=\"_ _13\"/>%</span> <span class=\"_ _d9\"> </span><span class=\"lsff ws148\">1,78%<span class=\"_ _13\"/></span> EUR <span class=\"_ _189\"> </span><span class=\"ls100 ws14e\">732</span> <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">750</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _36\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">36<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">0,75%<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,05<span class=\"_ _13\"/>%</span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _b4\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _cb\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _bf\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span><span class=\"lsfa ws149\">Mar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span>Annuel <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,23<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,04%</span> Autres emprunts<span class=\"ls1 ws0\"> </span>EUR <span class=\"_ _116\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _32\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _2f\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _36\"> </span><span class=\"ls111 ws14c\">N<span class=\"_ _13\"/>ov</span>-<span class=\"ls100 ws14e\">28</span> <span class=\"_ _112\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _47\"> </span><span class=\"ls111 ws14c\">3,04%</span> <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">3<span class=\"_ _13\"/>,04%</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.676<span class=\"ls1 ws0\"> </span>2.698<span class=\"ls1 ws0\"> </span>(a) converti en t<span class=\"_ _13\"/>aux flott<span class=\"_ _13\"/>ant et en EUR<span class=\"_ _13\"/> via un swap de ta<span class=\"_ _13\"/>ux d'int\u00e9r\u00eat et<span class=\"_ _13\"/> de devise.(b) pour les emp<span class=\"_ _13\"/>runts \u00e0 t<span class=\"_ _13\"/>aux variable, l<span class=\"_ _13\"/>e taux d'int<span class=\"_ _13\"/>\u00e9r\u00eat est celu<span class=\"_ _13\"/>i de la derni\u00e8re fixa<span class=\"_ _13\"/>tion de prix au 31 d\u00e9c<span class=\"_ _13\"/>embre 20<span class=\"_ _13\"/>22Les dettes n<span class=\"_ _1\"/>on courantes p<span class=\"_ _1\"/>ortant int\u00e9<span class=\"_ _1\"/>r\u00eat au 31 d<span class=\"_ _1\"/>\u00e9cembre 2021 se<span class=\"_ _1\"/> r\u00e9sument com<span class=\"_ _1\"/>me suit :<span class=\"ls1 ws0\"> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>Date d'\u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>d'int\u00e9r\u00eats /<span class=\"_ _1\"/> comptable<span class=\"ls1 ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons (b)<span class=\"ls1 ws0\"> </span>EUR) EUR) Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Empr<span class=\"_ _1\"/>unts \u00e0 taux f<span class=\"_ _1\"/>lottant<span class=\"ls1 ws0\"> </span>JPY (a<span class=\"_ _13\"/>)<span class=\"ls1 ws0\"> <span class=\"_ _189\"> </span></span>11<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _43\"> </span></span>11<span class=\"ls1 ws0\"> <span class=\"_ _dc\"> </span></span>Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls11c ws16b\">Dec<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">26</span> <span class=\"_ _7a\"> </span><span class=\"ls10f ws16c\">Semest<span class=\"_ _13\"/>riel</span> <span class=\"_ _b3\"> </span>-</span><span class=\"ws14c\">0<span class=\"_ _13\"/>,72%<span class=\"_ _7c\"> </span><span class=\"ls1 ws0\">-</span>0,72<span class=\"_ _13\"/>%</span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"lsfa ws149\">Co\u00fbt<span class=\"_ _13\"/> <span class=\"ls10e ws162\">amo<span class=\"_ _13\"/>rti</span></span> <span class=\"_ _fe\"> </span><span class=\"lsfa ws149\">Ma<span class=\"_ _13\"/>r</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"lsff ws148\">3,19<span class=\"_ _13\"/>%</span> <span class=\"_ _a1\"> </span><span class=\"ls100 ws14e\">3,22%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _94\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span>C<span class=\"_ _1\"/>o\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _bf\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,26%</span> <span class=\"_ _9f\"> </span><span class=\"ls100 ws14e\">2,29<span class=\"_ _13\"/>%</span> </span>EUR <span class=\"_ _2e\"> </span><span class=\"lsfc ws14a\">599</span> <span class=\"_ _d6\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls10e ws162\">Avr</span>-<span class=\"ls100 ws14e\">24</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,38%</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws14c\">2,46%<span class=\"_ _13\"/></span> EUR <span class=\"_ _1fb\"> </span><span class=\"lsfc ws14a\">497</span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _9f\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">25</span> <span class=\"_ _7c\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _bf\"> </span><span class=\"ls116 ws167\">1,88%</span> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2,05%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _39\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _6a\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls10f ws16c\">40</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"lsff ws148\">1,50<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span><span class=\"lsff ws148\">1,52<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _2e\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _94\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span>C<span class=\"_ _1\"/>o\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _6a\"> </span><span class=\"lsfe ws14d\">Sep</span>-<span class=\"ls100 ws14e\">31</span> <span class=\"_ _18\"> </span>Annuel <span class=\"_ _9f\"> </span></span><span class=\"lsff\">1,7<span class=\"_ _13\"/>5%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _d9\"> </span></span>1,78%<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>EUR <span class=\"_ _1fb\"> </span><span class=\"ls100 ws14e\">730</span> <span class=\"_ _39\"> </span><span class=\"ls100 ws14e\">750</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _e2\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">36<span class=\"_ _13\"/></span> <span class=\"_ _ed\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,75%</span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,05<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _1fc\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _dc\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _fe\"> </span><span class=\"lsfa ws149\">Mar</span>-<span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>Annuel <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,23<span class=\"_ _13\"/>%<span class=\"_ _13\"/></span> <span class=\"_ _9f\"> </span><span class=\"lsff ws148\">1,<span class=\"_ _13\"/>04<span class=\"_ _13\"/>%</span> EUR <span class=\"_ _1bc\"> </span>1 <span class=\"_ _33\"> </span>1 <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _49\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _7c\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,60%<span class=\"_ _13\"/></span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.737<span class=\"ls1 ws0\"> </span>2.762<span class=\"ls1 ws0\"> </span>(a) converti en taux flottant et en EUR<span class=\"_ _1\"/> via un swap de taux d'int\u00e9r\u00eat et de devise.(b) pour les emprunts \u00e0 taux var<span class=\"_ _1\"/>iable, le taux d'int\u00e9r\u00eat est celui de la derni\u00e8re f<span class=\"_ _1\"/>ixation de prix au 31 d\u00e9cembre 2021Annexe 19.<span class=\"_ _1\"/>2. De<span class=\"_ _1\"/>ttes \u00e0 cour<span class=\"_ _1\"/>t terme po<span class=\"_ _1\"/>rtant int<span class=\"_ _1\"/>\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"fc14 ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant dans l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _144\"> </span>0 <span class=\"_ _f1\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1fd\"> </span>1 <span class=\"_ _102\"> </span>1 </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _181\"> </span>0 <span class=\"_ _b6\"> </span><span class=\"lsff ws148\">10</span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _175\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _103\"> </span>0 </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _1fe\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _8e\"> </span><span class=\"ls10f ws16c\">477</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _135\"> </span>1 <span class=\"_ _f8\"> </span>0 </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>Une obligation de 100 <span class=\"_ _1\"/>millions d'euros arrive<span class=\"_ _1\"/>ra \u00e0 \u00e9ch\u00e9ance en ma<span class=\"_ _1\"/>i 2023 et a \u00e9t\u00e9 <span class=\"_ _1\"/>transf\u00e9r\u00e9e des dettes no<span class=\"_ _1\"/>n courantes aux <span class=\"ws113\">dett<span class=\"_ _1\"/>es courantes portant </span>int\u00e9r\u00ea<span class=\"_ _1\"/>t.<span class=\"ls1 ws0\"> </span>L'autre dette non <span class=\"_ _1\"/>subordonn\u00e9e repr\u00e9sentait le mon<span class=\"_ _1\"/>tant utilis\u00e9 et en <span class=\"_ _1\"/>cours de 477 million<span class=\"_ _1\"/>s d'euros du programme Comm<span class=\"_ _1\"/>ercial Pap<span class=\"lse7 ws131\">er.<span class=\"ls1 ws0\"> </span></span>Le tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">dessous d<span class=\"_ _1\"/>\u00e9taille la<span class=\"_ _7\"/> partie \u00e0 cou<span class=\"_ _1\"/>rt term<span class=\"_ _1\"/>e des emp<span class=\"_ _1\"/>runts <span class=\"_ _1\"/>non<span class=\"ls1 ws0\">-<span class=\"lsd1 ws119\">subordonn\u00e9s \u00e9ch\u00e9ant d<span class=\"ws114\">ans l\u2019ann\u00e9e</span></span><span class=\"ff54\">\u202f</span>: </span></span></span>Les dettes \u00e0<span class=\"_ _1\"/> court terme<span class=\"_ _1\"/> portant in<span class=\"_ _1\"/>t\u00e9r\u00eats se pr\u00e9sen<span class=\"_ _1\"/>tent comme sui<span class=\"_ _1\"/>t au 31 d\u00e9c<span class=\"_ _1\"/>embre 2022<span class=\"ls1 ws0\"> <span class=\"lsfe ws14d\">: </span> </span>Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon Date Paiement Taux d'int\u00e9r\u00eat Taux <span class=\"_ _13\"/><span class=\"ls1 ws0\">d'int\u00e9r\u00eat </span>comptable<span class=\"ls1 ws0\"> </span>Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>d'\u00e9ch\u00e9anc<span class=\"_ _13\"/>e d'int\u00e9r\u00eats /<span class=\"_ _1\"/> pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons EUR) EUR) Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats \u00e0<span class=\"_ _1\"/> plus d'un a<span class=\"_ _1\"/>n \u00e9ch\u00e9ant da<span class=\"_ _1\"/>ns l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunt<span class=\"_ _13\"/>s obligat<span class=\"_ _13\"/>aires non subo<span class=\"_ _13\"/>rdonn\u00e9s<span class=\"ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _1fa\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _b3\"> </span><span class=\"lsfa ws149\">Mai</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _13\"/></span> <span class=\"_ _6a\"> </span>Annuel<span class=\"_ _13\"/> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,26%</span> <span class=\"_ _ba\"> </span><span class=\"ls100 ws14e\">2,<span class=\"_ _1\"/>29%<span class=\"ls1 ws0\"> </span></span>Autres emprunts<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _10f\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _2f\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _d4\"> </span><span class=\"ls111 ws14c\">Nov</span>-<span class=\"ls100 ws14e\">28</span> <span class=\"_ _b3\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _47\"> </span><span class=\"ls111 ws14c\">3,04%<span class=\"_ _13\"/></span> <span class=\"_ _7b\"> </span><span class=\"ls111 ws14c\">3,04%<span class=\"_ _13\"/></span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _81\"> </span>1 <span class=\"_ _10e\"> </span>1 <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _9a\"> </span><span class=\"lsfb ws166\">Oct</span>-<span class=\"ls100 ws14e\">23</span> <span class=\"_ _de\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _18\"> </span><span class=\"ls111 ws14c\">0,60%</span> Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Emprunt<span class=\"_ _13\"/>s non <span class=\"ls101 ws14f\">subordonn\u00e9s (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes)<span class=\"ls1 ws0\"> </span></span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>Jan &amp; <span class=\"ls1 ws0\">fev </span>EUR <span class=\"_ _189\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _f9\"> </span><span class=\"ls10f ws16c\">477</span> Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"ls1 ws0\"> </span>Au d\u00e9part<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _62\"> </span><span class=\"lsff ws148\">1.5<span class=\"_ _13\"/>5%</span>-<span class=\"lsff ws148\">1.<span class=\"_ _13\"/>97<span class=\"_ _13\"/>%</span> <span class=\"_ _9\"> </span><span class=\"lsff ws148\">1.55%</span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1.97<span class=\"_ _13\"/>%</span> </span>2023<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>588<span class=\"ls1 ws0\"> </span>Les dettes co<span class=\"_ _1\"/>urantes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat au 31 d\u00e9cembre 2<span class=\"_ _1\"/>021 se r\u00e9sumen<span class=\"_ _1\"/>t comme suit :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Paiement Valeu<span class=\"_ _13\"/>r Evaluatio<span class=\"_ _13\"/>n selon d'int\u00e9r\u00eats /<span class=\"_ _1\"/> Taux d'int\u00e9r\u00eat Taux d'int\u00e9r\u00eat comptable<span class=\"ls1 ws0\"> </span>Valeur no<span class=\"_ _13\"/>minale<span class=\"ws0\"> </span>l'IFRS 9<span class=\"ls1 ws0\"> </span>Date d'\u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>fixation de<span class=\"_ _13\"/> prix<span class=\"ws0\"> </span>pay\u00e9<span class=\"ls1 ws0\"> </span>effec<span class=\"_ _13\"/>tif<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons (en milli<span class=\"_ _13\"/>ons EUR) EUR) Dettes por<span class=\"_ _1\"/>tant int\u00e9r\u00eats \u00e0<span class=\"_ _1\"/> plus d'un a<span class=\"_ _1\"/>n \u00e9ch\u00e9ant <span class=\"ls114 ws149\">dans l'ann\u00e9<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span></span>Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18d\"> </span>1 <span class=\"_ _3c\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _fe\"> </span><span class=\"ls11c ws16b\">Dec<span class=\"_ _13\"/></span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _4a\"> </span><span class=\"ls10f ws16c\">Mensuel</span> <span class=\"_ _49\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> <span class=\"_ _18\"> </span><span class=\"ls111 ws14c\">0,60%</span> Emprunt<span class=\"_ _13\"/>s non subord<span class=\"_ _13\"/>onn\u00e9s (oblig<span class=\"_ _13\"/>ations, note<span class=\"_ _13\"/>s)<span class=\"ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _e2\"> </span><span class=\"ls10e ws165\">Au d\u00e9<span class=\"_ _13\"/>part<span class=\"_ _13\"/></span> <span class=\"_ _68\"> </span><span class=\"ls111 ws14c\">0,60%<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span><span class=\"ls111 ws14c\">0,60<span class=\"_ _13\"/>%</span> Etablisseme<span class=\"_ _1\"/>nts de cr\u00e9d<span class=\"_ _1\"/>it<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18c\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _fb\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _ba\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _7b\"> </span>Annuel <span class=\"_ _bf\"> </span><span class=\"ls111 ws14c\">0,61<span class=\"_ _13\"/>%</span> <span class=\"_ _be\"> </span><span class=\"ls111 ws14c\">0<span class=\"_ _13\"/>,61%</span> Autres emprunts<span class=\"ls1 ws0\"> </span>Emprunts \u00e0 taux fixe<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR <span class=\"_ _18d\"> </span>1 <span class=\"_ _3c\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _39\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _65\"> </span><span class=\"ls114 ws164\">Jan</span>-<span class=\"ls100 ws14e\">22</span> <span class=\"_ _7b\"> </span>Annuel <span class=\"_ _18\"> </span><span class=\"lsfe ws14d\">0,00%</span> <span class=\"_ _ed\"> </span><span class=\"lsfe ws14d\">0,00%</span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>Annexe 19.<span class=\"_ _1\"/>3. Info<span class=\"_ _1\"/>rmatio<span class=\"_ _1\"/>ns concer<span class=\"_ _1\"/>nant les<span class=\"_ _1\"/> activit\u00e9s<span class=\"_ _1\"/> de financ<span class=\"_ _1\"/>ement r<span class=\"_ _1\"/>elativ<span class=\"_ _1\"/>es aux d<span class=\"_ _1\"/>ettes portant i<span class=\"_ _1\"/>nt\u00e9r\u00eats<span class=\"_ _1\"/><span class=\"fc14 ls1 ws0\"> </span>Flux de Emission de <span class=\"_ _13\"/>flux tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie Variati<span class=\"_ _13\"/>ons non<span class=\"ws0\">-</span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>de tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie<span class=\"ls1 ws0\"> </span>rembour<span class=\"ls1 ws0\">-</span>cash<span class=\"ls1 ws0\"> </span>sement<span class=\"_ _13\"/>s (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Long <span class=\"ls10e ws162\">term<span class=\"_ _13\"/>e<span class=\"ls1 ws0\"> </span></span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _4f\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _56\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"lsfc ws14a\">97<span class=\"_ _9b\"> </span><span class=\"ls100 ws14e\">2.239</span></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _30\"> </span>0 <span class=\"_ _66\"> </span>-<span class=\"_ _13\"/>1<span class=\"_ _a9\"> </span>0 <span class=\"_ _75\"> </span><span class=\"lsfe ws14d\">400</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span>0 <span class=\"_ _33\"> </span><span class=\"lsfc ws14a\">65</span> <span class=\"_ _cd\"> </span>0 <span class=\"_ _38\"> </span>-<span class=\"ls100 ws14e\">28<span class=\"_ _3b\"> </span>37</span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span>3 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _200\"> </span>-2<span class=\"_ _10e\"> </span>1 </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant <span class=\"ls1 ws14c\">dans l'ann\u00e9e<span class=\"ws0\"> </span></span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _78\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Placemen<span class=\"_ _1\"/>ts dans des \u00e9<span class=\"_ _1\"/>tablisseme<span class=\"_ _1\"/>nts de cr<span class=\"_ _1\"/>\u00e9dit d\u00e9ten<span class=\"_ _1\"/>us 1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _fc\"> </span>1 jusqu'\u00e0 leur \u00e9ch\u00e9ance<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _1\"/> dettes coura<span class=\"_ _1\"/>ntes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _38\"> </span>0 <span class=\"_ _6c\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _38\"> </span></span>0 <span class=\"_ _a2\"> </span>0 </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"lsff ws148\">19<span class=\"_ _10f\"> </span><span class=\"ls100 ws14e\">28<span class=\"_ _13\"/></span></span> <span class=\"_ _38\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _48\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _74\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _77\"> </span>-<span class=\"lsff ws148\">100<span class=\"_ _30\"> </span></span>0 <span class=\"_ _10f\"> </span><span class=\"ls10f ws16c\">477</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _1fe\"> </span>1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _fa\"> </span>-1<span class=\"_ _a9\"> </span>0 <span class=\"_ _a9\"> </span>0 </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement \u00e0 l'e<span class=\"_ _1\"/>xclusion d<span class=\"_ _1\"/>es 2.992<span class=\"ls1 ws0\"> </span>543<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">270</span> 1 3.265<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tions lo<span class=\"_ _1\"/>catives \u00e0 co<span class=\"_ _1\"/>urt et lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _c3\"> </span><span class=\"ls100 ws14e\">273</span> <span class=\"_ _3b\"> </span>0 <span class=\"_ _38\"> </span>-<span class=\"ls116 ws167\">89</span> <span class=\"_ _6c\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">272</span> </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement y com<span class=\"_ _1\"/>pris les 3.265<span class=\"ls1 ws0\"> </span>543<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">359</span> 88<span class=\"ls1 ws0\"> </span>3.536<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Flux de Emission de <span class=\"_ _13\"/>flux tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie Variati<span class=\"_ _13\"/>ons non<span class=\"ws0\">-</span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>de tr\u00e9s<span class=\"_ _13\"/>ore<span class=\"_ _13\"/>rie<span class=\"ls1 ws0\"> </span>rembour<span class=\"ls1 ws0\">-</span>cash<span class=\"ls1 ws0\"> </span>sement<span class=\"_ _13\"/>s (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2020<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>Long terme<span class=\"ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _51\"> </span><span class=\"lsfe ws14d\">2.104<span class=\"_ _13\"/></span> <span class=\"_ _3e\"> </span><span class=\"ls100 ws14e\">730</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _56\"> </span>-<span class=\"lsfc ws14a\">498<span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">2.337</span></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _1ff\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _30\"> </span>0 <span class=\"_ _66\"> </span>-<span class=\"_ _13\"/>1<span class=\"_ _a9\"> </span>0 <span class=\"_ _38\"> </span><span class=\"lsfe ws14d\">401</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _1fe\"> </span>1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _fa\"> </span>-1<span class=\"_ _a9\"> </span>0 <span class=\"_ _a9\"> </span>0 </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span>4 <span class=\"_ _a2\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _a2\"> </span>0 <span class=\"_ _66\"> </span>-1<span class=\"_ _10e\"> </span>3 </span>Autres dettes \u00e0 plus d'un an \u00e9ch\u00e9ant dans l'ann\u00e9e<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _56\"> </span>-<span class=\"ls100 ws14e\">500<span class=\"_ _77\"> </span>500</span> <span class=\"_ _75\"> </span>0 </span>Placemen<span class=\"_ _1\"/>ts dans des \u00e9<span class=\"_ _1\"/>tablisseme<span class=\"_ _1\"/>nts de cr<span class=\"_ _1\"/>\u00e9dit d\u00e9ten<span class=\"_ _1\"/>us 1 <span class=\"_ _fc\"> </span>0 <span class=\"_ _a9\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _fc\"> </span>1 jusqu'\u00e0 leur <span class=\"ls1 ws0\">\u00e9ch\u00e9ance </span>Autres<span class=\"_ _1\"/> dettes coura<span class=\"_ _1\"/>ntes por<span class=\"_ _1\"/>tant int\u00e9r<span class=\"_ _1\"/>\u00eat<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _201\"> </span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">15<span class=\"_ _13\"/>0</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _a2\"> </span>0 <span class=\"_ _38\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _29\"> </span><span class=\"lsff ws148\">150</span> <span class=\"_ _9b\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _e1\"> </span>-<span class=\"lsff ws148\">150<span class=\"_ _38\"> </span></span>0 <span class=\"_ _30\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _202\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _200\"> </span>0 <span class=\"_ _3d\"> </span>-<span class=\"lsff ws148\">11<span class=\"_ _200\"> </span></span>0 <span class=\"_ _fc\"> </span>1 </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de <span class=\"ls1 ws14c\">financement \u00e0 l'ex<span class=\"_ _13\"/>clusion des </span>2.673<span class=\"ls1 ws0\"> </span>980<span class=\"ls1 ws0\"> </span>-<span class=\"lsfc ws14a\">663</span> 1 2.992<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Obliga<span class=\"_ _1\"/>tions lo<span class=\"_ _1\"/>catives \u00e0 co<span class=\"_ _1\"/>urt et lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _ad\"> </span><span class=\"ls100 ws14e\">284</span> <span class=\"_ _38\"> </span>0 <span class=\"_ _3b\"> </span>-<span class=\"ls110 ws16e\">79</span> <span class=\"_ _6c\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">273</span> </span>Total des de<span class=\"_ _1\"/>ttes des activi<span class=\"_ _1\"/>t\u00e9s de f<span class=\"_ _1\"/>inancement y com<span class=\"_ _1\"/>pris les 2.957<span class=\"ls1 ws0\"> </span>980<span class=\"ls1 ws0\"> </span>-<span class=\"ls10f ws16c\">742</span> 69<span class=\"ls1 ws0\"> </span>3.265<span class=\"ls1 ws0\"> </span>obligation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>Les <span class=\"ws114\">variations non mon\u00e9taires en <span class=\"_ _1\"/>2022 concernent le transfert d'une obliga<span class=\"_ _1\"/>tion de 100 millions d'euros vers les dettes \u00e0<span class=\"_ _1\"/> court te<span class=\"lscf ws113\">rme et la </span></span>r\u00e9\u00e9valuation \u00e0 la ju<span class=\"_ _1\"/>ste valeur du d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 li\u00e9, mais s\u00e9par\u00e9, \u00e0 l<span class=\"_ _1\"/>a dette \u00e0 long <span class=\"_ _1\"/>terme exprim\u00e9e en <span class=\"_ _1\"/>JPY, son contrat<span class=\"ls1 ws0\"> <span class=\"lsf7 ws152\">h\u00f4t<span class=\"_ _13\"/>e<span class=\"_ _13\"/>.</span> </span>Les mouvements de<span class=\"_ _1\"/> flux de tr\u00e9sor<span class=\"_ _1\"/>erie relatifs aux autres p<span class=\"_ _1\"/>r\u00eats \u00e0 court et \u00e0 long<span class=\"_ _1\"/> terme en 2022 con<span class=\"_ _1\"/>cernent la par<span class=\"_ _1\"/>tie \u00e0 court e<span class=\"lsd5 ws129\">t \u00e0 lo<span class=\"_ _13\"/>ng te<span class=\"_ _13\"/>r<span class=\"_ _13\"/>me d<span class=\"_ _13\"/>e </span>l'arrangement de finan<span class=\"_ _1\"/>cement d'actifs (montant nominal<span class=\"_ _1\"/> de 65 milli<span class=\"_ _1\"/>ons d'euros) pr\u00e9vu dans<span class=\"_ _1\"/> le cadre du part<span class=\"lsd1 ws114\">enariat av<span class=\"_ _1\"/>ec HCL Technologies (voir </span>note 19.1).<span class=\"ls1 ws0\"> </span>Les changements non mon\u00e9taires <span class=\"_ _1\"/>en 2021 concernent le transfe<span class=\"_ _1\"/>rt d'une obligation de 500 millions d'euros, rembou<span class=\"_ _1\"/>rs\u00e9e par antic<span class=\"lsd2 ws117\">ipation<span class=\"_ _1\"/> en </span>d\u00e9cembr<span class=\"_ _1\"/>e 2021 (v<span class=\"_ _1\"/>oir not<span class=\"_ _1\"/>e 19.1),<span class=\"_ _1\"/> vers le<span class=\"_ _1\"/>s dettes <span class=\"_ _1\"/>\u00e0 court <span class=\"_ _1\"/>terme et<span class=\"_ _1\"/> la r<span class=\"_ _1\"/>\u00e9\u00e9v<span class=\"lscf ws110\">aluation \u00e0 la jus<span class=\"_ _1\"/>te valeur du d\u00e9riv\u00e9 inco<span class=\"_ _1\"/>rpor\u00e9 li\u00e9, mais s\u00e9pa<span class=\"_ _1\"/>r\u00e9, \u00e0 la dette \u00e0 </span>long terme exprim\u00e9e en JP<span class=\"_ _1\"/>Y, son contrat h\u00f4te.Annexe 20. Provisions<span class=\"ls1 ws0\"> </span>Accidents de<span class=\"_ _1\"/> D\u00e9montage des (en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Litiges Jours d<span class=\"_ _13\"/>e mal<span class=\"_ _13\"/>adie<span class=\"ls1 ws0\"> </span>Autres risques<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>trav<span class=\"_ _13\"/>ail<span class=\"ls1 ws0\"> </span>pyl\u00f4nes Au 1 janvie<span class=\"_ _13\"/>r 2021<span class=\"ws0\"> </span>28<span class=\"ls1 ws0\"> </span>23<span class=\"ls1 ws0\"> </span>16<span class=\"ls1 ws0\"> </span>45<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> </span>139<span class=\"ls1 ws0\"> </span>Dotations<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span>0 <span class=\"_ _3a\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _41\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>5 <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">25</span> </span>Utilisations  <span class=\"_ _100\"> </span>-3<span class=\"_ _111\"> </span>-2<span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _111\"> </span>-1<span class=\"_ _111\"> </span>-6 Reprises<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span>0 <span class=\"_ _cf\"> </span>-6 <span class=\"_ _3c\"> </span>-1<span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _111\"> </span>-7</span>Actuali<span class=\"_ _1\"/>sation<span class=\"ls1 ws0\"> <span class=\"_ _a7\"> </span>1 <span class=\"_ _187\"> </span>1 <span class=\"_ _1f4\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>2 </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>26<span class=\"ls1 ws0\"> </span>36<span class=\"ls1 ws0\"> </span>15<span class=\"ls1 ws0\"> </span>44<span class=\"ls1 ws0\"> </span>32<span class=\"ls1 ws0\"> </span>153<span class=\"ls1 ws0\"> </span>Dotations<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _14b\"> </span>2 <span class=\"_ _e5\"> </span>5 <span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>9 <span class=\"_ _111\"> </span><span class=\"lsff ws148\">15</span> </span>Utilisations  <span class=\"_ _100\"> </span>-2<span class=\"_ _111\"> </span>-6 <span class=\"_ _cf\"> </span>0 <span class=\"_ _111\"> </span>-1<span class=\"_ _111\"> </span>-6 <span class=\"_ _66\"> </span>-<span class=\"lsff ws148\">16</span>Reprises<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span>0 <span class=\"_ _111\"> </span>-7<span class=\"_ _cc\"> </span>-1<span class=\"_ _111\"> </span>-4<span class=\"_ _cf\"> </span>-4<span class=\"_ _10e\"> </span>-<span class=\"lsff ws148\">17</span></span>Actuali<span class=\"_ _1\"/>sation<span class=\"ls1 ws0\"> <span class=\"_ _a7\"> </span>1 <span class=\"_ _e5\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _cf\"> </span>-2<span class=\"_ _e5\"> </span>0 </span>Transfe<span class=\"_ _13\"/>rt<span class=\"ls1 ws0\"> <span class=\"_ _203\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>0 <span class=\"_ _133\"> </span>3 <span class=\"_ _cc\"> </span>-3<span class=\"_ _e5\"> </span>0 </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>26<span class=\"ls1 ws0\"> </span>29<span class=\"ls1 ws0\"> </span>14<span class=\"ls1 ws0\"> </span>41<span class=\"ls1 ws0\"> </span>25<span class=\"ls1 ws0\"> </span>136<span class=\"ls1 ws0\"> </span>Les provisions pour l<span class=\"_ _1\"/>es accidents du trav<span class=\"_ _1\"/>ail sont li\u00e9es aux ind<span class=\"_ _1\"/>emnit\u00e9s que Proximus<span class=\"_ _1\"/> S.A. devrait verser aux memb<span class=\"_ _1\"/>res de son <span class=\"lsd9 ws130\">pe<span class=\"_ _1\"/>rsonn<span class=\"_ _1\"/>el ble<span class=\"_ _1\"/>ss\u00e9s (y </span>compris en raison d'un<span class=\"_ _1\"/>e maladie professionnelle) <span class=\"_ _1\"/>dans l'exercice de l<span class=\"_ _1\"/>eur fonction et sur le <span class=\"_ _1\"/>chemin du travail. Ju<span class=\"_ _1\"/>squ'au 31<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">d\u00e9<span class=\"lsce ws10f\">cembre 2002, en ve<span class=\"_ _1\"/>rtu </span></span></span>de la loi de 1967 <span class=\"_ _1\"/>sur la r<span class=\"ls1 ws0\">\u00e9</span>paration <span class=\"_ _1\"/>des accidents du travail<span class=\"_ _1\"/> (dans le secteur <span class=\"lsd3 ws118\">pu<span class=\"_ _1\"/>blic), l<span class=\"_ _1\"/>es indem<span class=\"_ _1\"/>nit\u00e9s \u00e9ta<span class=\"_ _1\"/>ient finan<span class=\"_ _1\"/>c\u00e9es e<span class=\"_ _1\"/>t vers\u00e9e<span class=\"_ _1\"/>s direct<span class=\"_ _1\"/>ement p<span class=\"_ _1\"/>ar le </span>Groupe. Bas\u00e9es su<span class=\"_ _1\"/>r des donn\u00e9es actuarielles <span class=\"_ _1\"/>comprenant des tables <span class=\"_ _1\"/>de mortalit\u00e9, des ra<span class=\"_ _1\"/>tios d'indemnisation, des taux d\u2019<span class=\"_ _1\"/>int\u00e9r\u00ea<span class=\"ws113\">t et d'autres facteurs </span>d\u00e9finis dans la loi de<span class=\"_ _1\"/> 1967, ces provisions (<span class=\"_ _1\"/>les annuit\u00e9s) sont cal<span class=\"_ _1\"/>cul\u00e9es avec l'aide d'un<span class=\"_ _1\"/> assureur professionnel. <span class=\"_ _1\"/>En tenant compte de la<span class=\"_ _1\"/> table de mortalit\u00e9, il est pr\u00e9vu qu<span class=\"_ _1\"/>e la plupart de c<span class=\"_ _1\"/>es co\u00fbts seront <span class=\"_ _1\"/>encourus jusqu\u2019en 2062.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u00c0 partir du 1er<span class=\"ff51 ls1 ws0\"> </span>janvie<span class=\"_ _1\"/>r 2003, tandis que le<span class=\"_ _1\"/>s collaborateurs co<span class=\"lsd2 ws0\">ntra<span class=\"_ _1\"/>ctuel<span class=\"_ _1\"/>s sont <span class=\"_ _1\"/>soumis \u00e0 l<span class=\"_ _1\"/>a loi d<span class=\"_ _7\"/>e 1971 (se<span class=\"_ _1\"/>cteur p<span class=\"_ _1\"/>riv\u00e9), les<span class=\"_ _1\"/> collab<span class=\"_ _1\"/>orateu<span class=\"_ _1\"/>rs sta<span class=\"_ _1\"/>tutaire<span class=\"_ _1\"/>s </span>restent so<span class=\"_ _1\"/>umis \u00e0 l<span class=\"_ _1\"/>a loi d<span class=\"_ _1\"/>e 1967<span class=\"_ _1\"/> (secteur pu<span class=\"_ _7\"/>blic), Depuis l<span class=\"_ _7\"/>e 1er<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">janvier 2003, le G<span class=\"_ _1\"/>roupe est couvert par d<span class=\"_ _1\"/>es polices d'assurances pou<span class=\"_ _1\"/>r les accidents du </span>travail du person<span class=\"ws110\">nel statutaire et c<span class=\"_ _1\"/>ontractuel et n'indemniser<span class=\"_ _1\"/>a d\u00e8s lors plus dir<span class=\"_ _1\"/>ectement les membres <span class=\"_ _1\"/>de son personnel.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>La provision pour l<span class=\"_ _1\"/>es litiges repr\u00e9sente la m<span class=\"_ _1\"/>eilleure estimation par la <span class=\"_ _1\"/>direction des pertes<span class=\"_ _1\"/> probables dues \u00e0 des<span class=\"_ _1\"/> litiges en <span class=\"lsd5 ws129\">cour<span class=\"_ _13\"/>s<span class=\"_ _13\"/> dan<span class=\"_ _13\"/>s le<span class=\"_ _13\"/>sque<span class=\"_ _13\"/>ls<span class=\"_ _13\"/> l<span class=\"_ _13\"/>e </span>Group<span class=\"_ _13\"/><span class=\"lscf ws110\">e fait l'obj<span class=\"_ _1\"/>et d'un litige judiciaire o<span class=\"_ _1\"/>u d'une action en jus<span class=\"_ _1\"/>tice introduite par un tiers<span class=\"_ _1\"/>. La p\u00e9riode pr\u00e9vue po<span class=\"_ _1\"/>ur les d\u00e9caissements y aff<span class=\"_ _1\"/>\u00e9rents d\u00e9pend </span>de l'\u00e9volution et de l<span class=\"_ _1\"/>a dur\u00e9e des pro<span class=\"_ _1\"/>c\u00e9dures judiciaires sous<span class=\"ls1 ws0\">-<span class=\"lsd2\">jac<span class=\"_ _1\"/>entes.<span class=\"_ _1\"/> Les aug<span class=\"_ _1\"/>menta<span class=\"_ _1\"/>tions de<span class=\"_ _1\"/>s prov<span class=\"_ _1\"/>isions<span class=\"_ _1\"/> p<span class=\"lsd3 ws118\">our litig<span class=\"_ _1\"/>es de 202<span class=\"_ _1\"/>1 conc<span class=\"_ _1\"/>ernent<span class=\"_ _1\"/> </span></span></span>essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> les litig<span class=\"_ _1\"/>es avec d<span class=\"_ _1\"/>es fo<span class=\"_ _1\"/>urnisseur<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>Les provisions pour jou<span class=\"_ _1\"/>rs de maladie co<span class=\"_ _1\"/>rrespondent \u00e0 la meill<span class=\"_ _1\"/>eure estimation par la d<span class=\"_ _1\"/>irection des charges prob<span class=\"_ _1\"/>ables relatives<span class=\"ls1 ws0\"> </span>\u00e0 l'attribut<span class=\"_ _1\"/>ion par le Groupe \u00e0 ses collabo<span class=\"_ _1\"/>rateurs statutaires de jou<span class=\"_ _1\"/>rs de cong\u00e9 de maladi<span class=\"_ _1\"/>e cumul\u00e9s non p<span class=\"_ _1\"/>ris. <span class=\"ls1 ws0\"> </span>Les prov<span class=\"_ _1\"/>isions p<span class=\"_ _1\"/>our le d<span class=\"_ _1\"/>\u00e9mant\u00e8le<span class=\"_ _1\"/>ment des<span class=\"_ _1\"/> pyl\u00f4ne<span class=\"_ _1\"/>s comprenn<span class=\"_ _1\"/>ent e<span class=\"_ _1\"/>ssentiell<span class=\"_ _1\"/>ement l<span class=\"_ _1\"/>es risque<span class=\"_ _1\"/>s encour<span class=\"_ _1\"/>us en mat<span class=\"_ _1\"/>i\u00e8re de d<span class=\"_ _1\"/>\u00e9pense<span class=\"_ _1\"/>s pr\u00e9v<span class=\"lscf ws110\">ue<span class=\"_ _1\"/>s pour le </span>d\u00e9mant\u00e8l<span class=\"_ _1\"/>ement <span class=\"_ _1\"/>et la remi<span class=\"_ _1\"/>se en <span class=\"_ _1\"/>\u00e9tat des <span class=\"_ _1\"/>sites su<span class=\"_ _1\"/>r lesquel<span class=\"_ _1\"/>s les an<span class=\"_ _1\"/>tennes <span class=\"_ _1\"/>sont local<span class=\"_ _1\"/>is\u00e9es. L<span class=\"_ _1\"/>a plupa<span class=\"_ _1\"/>rt de ce<span class=\"_ _1\"/>s charge<span class=\"_ _1\"/>s devra<span class=\"_ _1\"/>ient \u00eatr<span class=\"_ _1\"/>e pay\u00e9e<span class=\"_ _1\"/>s pendant<span class=\"_ _1\"/> la p\u00e9riod<span class=\"_ _1\"/>e de 202<span class=\"_ _1\"/>3 \u00e0 2050<span class=\"_ _7\"/>. Les prov<span class=\"_ _1\"/>isions p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s frais d<span class=\"_ _1\"/>e rem<span class=\"_ _1\"/>ise en \u00e9<span class=\"_ _1\"/>tat son<span class=\"_ _1\"/>t estim<span class=\"_ _1\"/>\u00e9es aux<span class=\"_ _1\"/> co\u00fbts<span class=\"_ _1\"/> actuel<span class=\"_ _1\"/>s et ac<span class=\"_ _1\"/>tualis\u00e9<span class=\"_ _1\"/>es \u00e0 un <span class=\"_ _1\"/>t<span class=\"lscf ws113\">aux de 3,5 % </span>d\u00e9termin\u00e9 en fonction de la<span class=\"ls1 ws0\"> <span class=\"lsd2\">da<span class=\"_ _1\"/>te a<span class=\"_ _1\"/>ttendue d\u2019<span class=\"_ _1\"/>extin<span class=\"_ _1\"/>ction de<span class=\"_ _1\"/> l\u2019oblig<span class=\"_ _1\"/>ation<span class=\"_ _1\"/>. <span class=\"ls1\"> </span></span></span>Les provisions pour autres risques <span class=\"_ _1\"/>et charges comprennent essentiellement le<span class=\"_ _1\"/>s risques environnementaux et autres.<span class=\"ls1 ws0\"> </span>Annexe 21. Autres dettes \u00e0 long term<span class=\"_ _1\"/>e<span class=\"ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R) <span class=\"_ _145\"> </span>2021 r\u00e9vi<span class=\"_ _1\"/>s\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _41\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> dettes comme<span class=\"_ _1\"/>rciales<span class=\"ls1 ws0\"> <span class=\"_ _204\"> </span><span class=\"lsff ws148\">215</span> <span class=\"_ _1c7\"> </span><span class=\"lsfc ws14a\">674</span> </span>Autres<span class=\"_ _1\"/> dettes long te<span class=\"_ _1\"/>rme<span class=\"ls1 ws0\"> <span class=\"_ _1c2\"> </span>5 <span class=\"_ _1bd\"> </span>5 </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>220<span class=\"ls1 ws0\"> </span>679<span class=\"ls1 ws0\"> </span>Les autr<span class=\"_ _1\"/>es de<span class=\"_ _1\"/>ttes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e ne <span class=\"_ _1\"/>portent p<span class=\"_ _1\"/>as d\u2019<span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/>. <span class=\"ls1\"> </span>Les det<span class=\"_ _1\"/>tes comm<span class=\"_ _1\"/>erciales \u00e0<span class=\"_ _1\"/> long t<span class=\"_ _1\"/>erme in<span class=\"_ _1\"/>cluent <span class=\"_ _1\"/>des licenc<span class=\"_ _1\"/>es (cf<span class=\"_ _1\"/>. Annexe 4)<span class=\"_ _1\"/> ainsi qu<span class=\"_ _7\"/>e des droits d<span class=\"_ _1\"/>e <span class=\"lscf ws110\">diffusion et d<span class=\"_ _1\"/>e contenu dus sur la<span class=\"_ _1\"/> partie des </span>contrats dont la dur<span class=\"_ _1\"/>\u00e9e exc\u00e8de un an (<span class=\"_ _1\"/>la plupart de ces du<span class=\"_ _1\"/>r\u00e9es sont inf\u00e9rieures \u00e0<span class=\"_ _1\"/> 5 ans).  Les chiffre<span class=\"_ _1\"/>s \u00e0 partir du 31 d<span class=\"_ _1\"/>\u00e9cembr<span class=\"lsd3 ws118\">e 2021<span class=\"_ _1\"/> ont \u00e9t<span class=\"_ _1\"/>\u00e9 retrait<span class=\"_ _1\"/>\u00e9s </span>\u00e9tant donn\u00e9 que la r<span class=\"_ _1\"/>\u00e8gle d\u2019\u00e9valuation du <span class=\"_ _1\"/>Groupe consiste d\u00e9<span class=\"_ _1\"/>sormais \u00e0 capitaliser les d<span class=\"_ _1\"/>roits de diffusion des <span class=\"_ _1\"/>matches de football et<span class=\"_ _1\"/> autres droits de diffusion pluri<span class=\"ls1 ws0\">-</span>saisonnie<span class=\"_ _1\"/>rs pour la dur\u00e9e to<span class=\"_ _1\"/>tale du contrat, ainsi que<span class=\"_ _1\"/> le passif correspondant.<span class=\"ls1 ws0\"> </span>L'augmentation des de<span class=\"_ _1\"/>ttes commerciales \u00e0 long<span class=\"_ _1\"/> terme est li\u00e9<span class=\"_ _1\"/>e \u00e0 l'acquisition de d<span class=\"_ _1\"/>roits substantiels sur l<span class=\"_ _1\"/>e spectre pour une p\u00e9<span class=\"_ _1\"/>riode de 20 ans, reconnu<span class=\"_ _1\"/>s comme <span class=\"_ _1\"/>actif inco<span class=\"_ _7\"/>r<span class=\"_ _13\"/>porel <span class=\"_ _1\"/>et payab<span class=\"_ _1\"/>les pa<span class=\"_ _1\"/>r tranches<span class=\"_ _1\"/> annuel<span class=\"_ _1\"/>les sur la<span class=\"_ _1\"/> m\u00eame p<span class=\"_ _1\"/>\u00e9riode.<span class=\"_ _1\"/> Des int\u00e9<span class=\"_ _1\"/>r\u00eats so<span class=\"_ _1\"/>nt dus s<span class=\"_ _1\"/>ur ces p<span class=\"_ _1\"/>aiemen<span class=\"lsd4 ws94\">ts li\u00e9s au<span class=\"_ _13\"/> sp<span class=\"_ _13\"/>ectr<span class=\"_ _13\"/>e.<span class=\"ls1 ws0\"> </span></span>Les det<span class=\"_ _1\"/>tes non co<span class=\"_ _1\"/>mmercial<span class=\"_ _7\"/>es<span class=\"_ _13\"/> \u00e0 l<span class=\"lscf ws110\">o<span class=\"_ _1\"/>ng terme comprenn<span class=\"_ _1\"/>ent le d\u00e9riv\u00e9 incorpor<span class=\"_ _1\"/>\u00e9 li\u00e9 mais s\u00e9par\u00e9 de<span class=\"_ _1\"/> la dette \u00e0 long t<span class=\"_ _1\"/>erme exprim\u00e9e en J<span class=\"_ _1\"/>PY, son contrat </span>h\u00f4te (voir D\u00e9riv\u00e9s dans la note 2).Annexe 22. Autres dettes \u00e0 court term<span class=\"_ _1\"/>e<span class=\"ff5b ls1\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>T.V.A. \u00e0 payer<span class=\"_ _151\"> </span><span class=\"ls1 ws0\">6 <span class=\"_ _10a\"> </span><span class=\"ls10f ws16c\">48</span> </span>Dettes sa<span class=\"_ _1\"/>larial<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> <span class=\"_ _205\"> </span><span class=\"lsff ws148\">113</span> <span class=\"_ _1a8\"> </span><span class=\"lsff ws148\">121</span> </span>Provisions pour p\u00e9cules de vacances<span class=\"ls1 ws0\"> <span class=\"_ _206\"> </span><span class=\"ls116 ws167\">87</span> <span class=\"_ _1cf\"> </span><span class=\"lsfc ws14a\">94</span> </span>Provisi<span class=\"_ _1\"/>on pour s\u00e9<span class=\"_ _1\"/>curit\u00e9 soci<span class=\"_ _1\"/>ale<span class=\"ls1 ws0\"> <span class=\"_ _207\"> </span><span class=\"ls10f ws16c\">46</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">51<span class=\"_ _13\"/></span> </span>Avance<span class=\"_ _1\"/>s re\u00e7ues sur co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _177\"> </span>8 <span class=\"_ _85\"> </span><span class=\"lsff ws148\">15</span> </span>Autres<span class=\"_ _1\"/> imp\u00f4ts<span class=\"ls1 ws0\"> <span class=\"_ _208\"> </span><span class=\"lsff ws148\">108<span class=\"_ _13\"/></span> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">141</span> </span>Produit<span class=\"_ _13\"/>s \u00e0 repo<span class=\"_ _13\"/>rte<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> <span class=\"_ _19a\"> </span>2 <span class=\"_ _126\"> </span>3 </span>Charges \u00e0 imputer<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _1d9\"> </span><span class=\"ls100 ws14e\">25</span> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">25</span> </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _209\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">28</span> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">total des a<span class=\"_ _1\"/>utres dettes<span class=\"ls1 ws0\"> </span></span></span>432<span class=\"ls1 ws0\"> </span>526<span class=\"ls1 ws0\"> </span>Passif su<span class=\"_ _1\"/>r contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _170\"> </span><span class=\"lsff ws148\">135<span class=\"_ _13\"/></span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">127</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>567<span class=\"ls1 ws0\"> </span>653<span class=\"ls1 ws0\"> </span>Les passifs sur cont<span class=\"_ _1\"/>rats comprennent l<span class=\"_ _1\"/>es obligations du Groupe<span class=\"_ _1\"/> de transf\u00e9rer des biens<span class=\"_ _1\"/> ou des services dans le<span class=\"_ _1\"/> futur aux clie<span class=\"lsd1 ws114\">nts et pou<span class=\"_ _1\"/>r lesquelles </span>le Groupe a d\u00e9j\u00e0 pe<span class=\"_ _1\"/>r\u00e7u une contrepartie ou<span class=\"_ _1\"/> le montant lui <span class=\"_ _1\"/>est d\u00fb.  La part<span class=\"_ _1\"/>ie du passif du con<span class=\"_ _1\"/>trat au 31 d\u00e9cembre 202<span class=\"_ _1\"/>1 comptabilis\u00e9e en p<span class=\"_ _1\"/>roduit<span class=\"lsd1 ws119\">s en </span>2022 es<span class=\"_ _1\"/>t pr\u00e9sent<span class=\"_ _1\"/>\u00e9e dans<span class=\"_ _1\"/> la not<span class=\"_ _1\"/>e 23.<span class=\"ls1 ws0\"> </span>L'augmentation du pos<span class=\"_ _1\"/>te \"autres taxes\" est li\u00e9<span class=\"_ _1\"/>e \u00e0 une augmentat<span class=\"_ _1\"/>ion du pr\u00e9compte mob<span class=\"_ _1\"/>ilier, <span class=\"lsd1 ws114\">de la taxe f<span class=\"_ _1\"/>onci\u00e8re et de la taxe sur les pyl\u00f4nes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Taxes s<span class=\"_ _13\"/>ur pyl\u00f4nes<span class=\"ls1 ws0\"> </span>En Belgique, des taxe<span class=\"_ _1\"/>s locales sur des <span class=\"_ _1\"/>\u00e9quipements de r\u00e9seaux mo<span class=\"_ _1\"/>biles sont lev\u00e9es pa<span class=\"_ _1\"/>r certaines provinces et muni<span class=\"_ _1\"/>cipalit\u00e9s depuis plus d<span class=\"_ _1\"/>e 20 ans.<span class=\"ls1 ws0\"> </span>Proximus a toujou<span class=\"_ _1\"/>rs contest\u00e9 la l\u00e9galit\u00e9 de<span class=\"_ _1\"/> ces taxes dans tou<span class=\"_ _1\"/>tes les r\u00e9gions, en s<span class=\"_ _1\"/>e basant sur dive<span class=\"_ _1\"/>rs arguments juridiques. La<span class=\"_ _1\"/> Cour de justice europ\u00e9enne a jug\u00e9 dan<span class=\"_ _1\"/>s deux litiges impliqu<span class=\"_ _1\"/>ant Proximus de d\u00e9cem<span class=\"_ _1\"/>bre 2015 qu'une taxe<span class=\"_ _1\"/> sur pyl\u00f4nes n'est pas, <span class=\"_ _1\"/>en soi, en contra<span class=\"lsd1 ws114\">diction a<span class=\"_ _1\"/>vec le dro<span class=\"lsd2 ws115\">it </span></span>europ\u00e9en<span class=\"_ _1\"/>. Proximu<span class=\"_ _7\"/>s<span class=\"_ _13\"/> continu<span class=\"_ _7\"/>e \u00e0 lancer de<span class=\"_ _1\"/>s proc\u00e9du<span class=\"_ _1\"/>res jud<span class=\"_ _1\"/>iciaires co<span class=\"_ _7\"/>ncernant les <span class=\"_ _1\"/>taxes <span class=\"_ _1\"/>sur pyl\u00f4ne<span class=\"_ _1\"/>s re\u00e7u<span class=\"_ _1\"/>es des mun<span class=\"_ _1\"/>icipalit\u00e9<span class=\"_ _1\"/>s et <span class=\"lsde ws145\">des prov<span class=\"_ _13\"/>inces da<span class=\"_ _13\"/>ns le<span class=\"_ _13\"/>s </span>trois r\u00e9gions sur bas<span class=\"_ _1\"/>e d'autres arguments.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Des provisions sont con<span class=\"_ _1\"/>stitu\u00e9es sur la base<span class=\"_ _1\"/> de l'\u00e9valuation de<span class=\"lsd3 ws118\">s p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s judicia<span class=\"_ _1\"/>ires par <span class=\"_ _1\"/>des cons<span class=\"_ _1\"/>eiller<span class=\"_ _1\"/>s externes<span class=\"_ _1\"/> en ten<span class=\"_ _1\"/>ant compt<span class=\"_ _1\"/>e de la </span>jurisprudence en vigu<span class=\"_ _1\"/>eur. Les charges d'int\u00e9r\u00eat pou<span class=\"_ _1\"/>r les taxes sur <span class=\"_ _1\"/>pyl\u00f4nes impay\u00e9es sont<span class=\"_ _1\"/> comptabilis\u00e9es sur un<span class=\"_ _1\"/>e base mensuelle au<span class=\"_ _1\"/> taux l\u00e9gal fiscal.<span class=\"ls1 ws0\"> </span>La position reprise dans <span class=\"lscf ws110\">ces comp<span class=\"_ _1\"/>tes refl\u00e8te la me<span class=\"_ _1\"/>illeure estimation du manag<span class=\"_ _1\"/>ement sur le r\u00e9sulta<span class=\"_ _1\"/>t final probable.</span>Annexe 23. Chiffre d\u2019affaires<span class=\"ls1\"> </span>Le chiffre d\u2019affaires co<span class=\"_ _1\"/>rrespond au revenu de<span class=\"_ _1\"/>s contrats clients. Ce <span class=\"_ _1\"/>revenu est g\u00e9n\u00e9r\u00e9 pa<span class=\"_ _1\"/>r le transfert progre<span class=\"_ _1\"/>ssif ou \u00e0 un mom<span class=\"lsd3 ws118\">en<span class=\"_ _1\"/>t pr\u00e9cis<span class=\"_ _1\"/> <span class=\"lscf ws113\">de biens et </span></span>services.Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Chiffre d'affaires net<span class=\"_ _13\"/> reconnu \u00e0 un mome<span class=\"_ _13\"/>nt pr\u00e9cis<span class=\"ws0\"> <span class=\"_ _1c4\"> </span><span class=\"lsfc ws14a\">560</span> <span class=\"_ _cf\"> </span><span class=\"lsfc ws14a\">622</span> </span>Chiffre d'affaires net<span class=\"_ _13\"/> reconnu progres<span class=\"_ _13\"/>sivement<span class=\"ws0\"> <span class=\"_ _1ee\"> </span><span class=\"lsfc ws14a\">4.977</span> <span class=\"_ _33\"> </span><span class=\"ls100 ws14e\">5.231</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>5.537<span class=\"ls1 ws0\"> </span>5.853<span class=\"ls1 ws0\"> </span>La ventilation du chiffre <span class=\"lsd3 ws118\">d\u2019af<span class=\"_ _1\"/>faires est<span class=\"_ _1\"/> r\u00e9alis<span class=\"_ _1\"/>\u00e9e sur ba<span class=\"_ _1\"/>se des ty<span class=\"_ _1\"/>pes de <span class=\"_ _1\"/>biens e<span class=\"_ _1\"/>t service<span class=\"_ _1\"/>s d\u00e9livr\u00e9s,<span class=\"_ _7\"/> les march\u00e9s <span class=\"_ _1\"/>et les ty<span class=\"_ _1\"/>pes de <span class=\"_ _1\"/>clients, <span class=\"_ _1\"/>comme <span class=\"_ _1\"/>repris d<span class=\"lse6 ws12f\">ans </span></span>le tableau ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws11e\">dessou<span class=\"_ _1\"/>s<span class=\"ff4f ls1 ws0\"> </span><span class=\"lsdd ws11b\">: </span></span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Domest<span class=\"_ _13\"/>ic Residential Chiffre <span class=\"_ _13\"/><span class=\"ls10f ws166\">d'affaires du segment Consumer g\u00e9n\u00e9r\u00e9s par les clients X<span class=\"ls1 ws0\">-<span class=\"ls114 ws164\">Play </span></span></span>1.735<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _83\"> </span></span>1.78<span class=\"_ _13\"/>2<span class=\"ls1 ws0\"> </span>(1)<span class=\"ls1 ws0\"> </span>Pr\u00e9pay<span class=\"_ _13\"/>\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _20a\"> </span><span class=\"ls10f ws16c\">44</span> <span class=\"_ _1cf\"> </span><span class=\"ls10f ws16c\">41</span> </span>Terminaux (2)<span class=\"ws0\"> <span class=\"_ _131\"> </span><span class=\"ls100 ws14e\">228</span> <span class=\"_ _7f\"> </span><span class=\"ls100 ws14e\">231<span class=\"_ _13\"/></span> </span>Lux. Telco (3)<span class=\"ls1 ws0\"> <span class=\"_ _20b\"> </span><span class=\"lsff ws148\">125</span> <span class=\"_ _125\"> </span><span class=\"lsff ws148\">131</span> </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _20c\"> </span><span class=\"ls100 ws14e\">56</span> <span class=\"_ _1cf\"> </span><span class=\"ls100 ws14e\">56</span> </span>Total residentia<span class=\"_ _13\"/>l<span class=\"ls1 ws0\"> <span class=\"_ _20d\"> </span><span class=\"ls100 ws14e\">2.187</span> <span class=\"_ _8b\"> </span><span class=\"ff4d ls100 ws14e\">2.241</span><span class=\"ff4d\"> </span></span>Business Services (4)<span class=\"ls1 ws0\"> <span class=\"_ _1e2\"> </span><span class=\"lsff ws148\">1.59<span class=\"_ _13\"/>7</span> <span class=\"_ _8b\"> </span><span class=\"lsff ws148\">1.<span class=\"_ _13\"/>587<span class=\"_ _13\"/></span> </span>Produits (5)<span class=\"ls1 ws0\"> <span class=\"_ _20e\"> </span></span><span class=\"ws14e\">236<span class=\"ls1 ws0\"> <span class=\"_ _1c7\"> </span></span>272<span class=\"ls1 ws0\"> </span></span>Lux. Telco (3)<span class=\"ls1 ws0\"> <span class=\"_ _20f\"> </span><span class=\"ls100 ws14e\">24</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">27</span> </span>Total busines<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _210\"> </span><span class=\"lsff ws148\">1.858<span class=\"_ _13\"/></span> <span class=\"_ _53\"> </span><span class=\"lsfe ws14d\">1<span class=\"_ _1\"/>.887<span class=\"ls1 ws0\"> </span></span></span>Wholesale<span class=\"ls1 ws0\"> </span>Services wholesale fixes et mobiles (<span class=\"_ _1\"/>6)<span class=\"ls1 ws0\"> <span class=\"_ _19f\"> </span><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span> <span class=\"_ _55\"> </span><span class=\"lsff ws148\">140</span> </span>Interco<span class=\"_ _1\"/>nnect (7)<span class=\"ls1 ws0\"> <span class=\"_ _211\"> </span><span class=\"lsff ws148\">164</span> <span class=\"_ _55\"> </span><span class=\"lsff ws148\">140<span class=\"_ _13\"/></span> </span>Total Wholesale<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _212\"> </span><span class=\"ls100 ws14e\">284</span> <span class=\"_ _117\"> </span><span class=\"ls100 ws14e\">280</span> </span>Autres<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>4 <span class=\"_ _126\"> </span>9 Total Dome<span class=\"_ _1\"/>stic<span class=\"ls1 ws0\"> </span>4.333<span class=\"ls1 ws0\"> </span>4.4<span class=\"_ _13\"/>16<span class=\"ls1 ws0\"> </span>BICS<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>997<span class=\"ls1 ws0\"> </span>1.130<span class=\"ls1 ws0\"> </span>TeleSign<span class=\"ls1 ws0\"> </span>326<span class=\"ls1 ws0\"> </span>473<span class=\"ls1 ws0\"> </span>\u00c9limin<span class=\"_ _13\"/>ations -<span class=\"lsff ws148\">120<span class=\"_ _13\"/></span> -<span class=\"lsff ws148\">16<span class=\"_ _13\"/>6</span> Total des revenus nets<span class=\"ls1 ws0\"> </span>5.537<span class=\"ls1 ws0\"> </span>5.853<span class=\"ls1 ws0\"> </span>(1) Revenus des services \u00e0 la client\u00e8le (X<span class=\"ls1 ws0\">-<span class=\"ls114 ws164\">play</span></span>) : Le terme \"Play\" d\u00e9signe un abonnem<span class=\"_ _1\"/>ent \u00e0 un service de t\u00e9l\u00e9phonie fixe, \u00e0 un service d'Internet fixe, \u00e0 un service de t\u00e9l\u00e9vision num\u00e9rique ou \u00e0 un service mobile po<span class=\"_ _1\"/>stpay\u00e9 (cartes mobiles payantes). <span class=\"ls1 ws0\"> </span>Un client 4<span class=\"ws0\">-<span class=\"ls10f ws166\">P<span class=\"_ _13\"/>lay s'abonne aux quatre services. </span>X-<span class=\"ls101 ws14f\">Pla<span class=\"_ _1\"/>y \" est la so<span class=\"_ _1\"/>mme du si<span class=\"_ _1\"/>ngle play (<span class=\"_ _1\"/>1<span class=\"ls1 ws0\">-<span class=\"ls10f ws166\">play) et du multi</span>-<span class=\"lsff ws163\">play (2</span>-<span class=\"_ _13\"/></span>play + 3<span class=\"ls1 ws0\">-</span>play + 4<span class=\"ls1 ws0\">-<span class=\"lsff ws148\">play).</span> </span></span></span>(2) Terminaux : correspo<span class=\"_ _13\"/>nd aux disposit<span class=\"_ _13\"/>ifs pour la voix fixe<span class=\"_ _13\"/>, les donn\u00e9es, le mob<span class=\"_ _13\"/>ile et les<span class=\"_ _13\"/> accessoires connexes<span class=\"_ _13\"/>.  So<span class=\"ls101 ws14f\">nt exclu<span class=\"_ _1\"/>s les PAB<span class=\"_ _1\"/>X, les pr<span class=\"_ _1\"/>oduits </span>informatiques et l<span class=\"_ _13\"/>es CPE TV.<span class=\"ws0\"> </span>(3)<span class=\"_ _1\"/> Luxembourg Te<span class=\"_ _1\"/>lco : y comp<span class=\"_ _1\"/>ris les ser<span class=\"_ _1\"/>vices fixes e<span class=\"_ _1\"/>t mobiles,<span class=\"_ _1\"/> les termi<span class=\"_ _1\"/>naux et <span class=\"_ _1\"/>autres.<span class=\"ls1 ws0\"> </span>(4) Services aux entreprises : corr<span class=\"_ _1\"/>espond aux donn\u00e9es fixes, \u00e0 la voix fixe, au mobile et \u00e0 <span class=\"ls1 ws0\">l'informatique. </span>(5)<span class=\"_ _1\"/> Business Pr<span class=\"_ _1\"/>oducts : cor<span class=\"_ _1\"/>respond \u00e0<span class=\"_ _1\"/> Termina<span class=\"_ _1\"/>ux &amp; IT<span class=\"ls1 ws0\"> </span>(6) Wholesale Fixed &amp; Mobile services compr<span class=\"_ _1\"/>end toutes les<span class=\"_ _13\"/> solutions que Proximus offre a<span class=\"_ _1\"/>ux autres op\u00e9rateurs. Ces services comprennent les services de connectivit<span class=\"_ _13\"/>\u00e9 Internet et de<span class=\"_ _13\"/> donn\u00e9es<span class=\"ws0\"> </span>fixes, la t\u00e9l<span class=\"_ _13\"/>\u00e9phonie fixe et les s<span class=\"_ _13\"/>ervices mobiles<span class=\"_ _13\"/> (y compris MVNO et Roaming<span class=\"_ _13\"/>) (\u00e0 l'exclu<span class=\"_ _13\"/>sion de l'interconnexion).<span class=\"_ _13\"/><span class=\"ws0\"> </span>(7) Interconnexion de gros : pr<span class=\"_ _1\"/>ocessus consistant \u00e0 connecter un r\u00e9seau d'op\u00e9rateur \u00e0 un autre r\u00e9seau d'op\u00e9rateur. Cela permet ensuite aux clients d'un <span class=\"ls1 ws0\"> </span>op\u00e9rateur de communiquer avec les clients d'un autre o<span class=\"_ _1\"/>p\u00e9rateur.  L'interconnexion comprend les services de voix fixe, de voix mo<span class=\"_ _1\"/>bile et de SMS/MMS mobile. Les r\u00e9su<span class=\"_ _1\"/>ltats de 2<span class=\"_ _1\"/>021 o<span class=\"_ _1\"/>nt \u00e9t\u00e9 ada<span class=\"_ _7\"/>pt\u00e9s au pilotag<span class=\"_ _1\"/>e orga<span class=\"_ _1\"/>nisationn<span class=\"_ _1\"/>el de l'<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>se en janv<span class=\"_ _7\"/>i<span class=\"_ _13\"/>er 2022<span class=\"_ _1\"/>. Les <span class=\"_ _1\"/>r\u00e9sultat<span class=\"_ _1\"/>s de 2021 o<span class=\"_ _1\"/>nt <span class=\"lsd4 ws94\">\u00e9t\u00e9 ret<span class=\"_ _13\"/>rai<span class=\"_ _13\"/>t\u00e9s e<span class=\"_ _13\"/>n </span>cons\u00e9quence et sont publ<span class=\"_ _1\"/>i\u00e9s sur le si<span class=\"_ _1\"/>te web de Proximus.<span class=\"ls1 ws0\"> </span>Le princ<span class=\"_ _1\"/>ipal cha<span class=\"_ _1\"/>ngement<span class=\"_ _1\"/> concerne<span class=\"_ _1\"/> le d\u00e9pla<span class=\"_ _1\"/>cement de<span class=\"_ _1\"/> l'ens<span class=\"_ _1\"/>emble de<span class=\"_ _1\"/> la clien<span class=\"_ _1\"/>t\u00e8le de<span class=\"_ _1\"/>s petite<span class=\"_ _1\"/>s entrep<span class=\"_ _1\"/>rises <span class=\"_ _1\"/>(SE) de l'an<span class=\"_ _7\"/>cienne unit<span class=\"lse7 ws120\">\u00e9 Consumer vers<span class=\"_ _13\"/> </span>l'ancienne unit\u00e9 Ente<span class=\"_ _1\"/>rprise, ce qui a un i<span class=\"_ _1\"/>mpact sur le chiffre d'aff<span class=\"_ _1\"/>aires et les donn\u00e9e<span class=\"_ _1\"/>s op\u00e9rationnelles de<span class=\"_ _1\"/>s deux u<span class=\"lsd1 ws114\">nit\u00e9s, sans affecter la vue <span class=\"_ _1\"/>totale de </span>Domestic<span class=\"_ _1\"/>. Plus concr\u00e8t<span class=\"_ _1\"/>ement :<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Suite \u00e0 un changemen<span class=\"_ _1\"/>t organisationnel au sein de<span class=\"_ _1\"/> l'entreprise, l'unit\u00e9 Proximu<span class=\"_ _1\"/>s \"Business\" couvre d<span class=\"_ _1\"/>\u00e9sormais les clients S<span class=\"_ _1\"/>E </span></span>(entreprises de moins d<span class=\"_ _1\"/>e 10 employ\u00e9s) en pl<span class=\"_ _1\"/>us des moyennes en<span class=\"_ _1\"/>trep<span class=\"lsd3 ws118\">rises (<span class=\"_ _1\"/>ME) et <span class=\"_ _1\"/>de la cli<span class=\"_ _1\"/>ent\u00e8le Co<span class=\"_ _7\"/>r<span class=\"_ _13\"/>porate de<span class=\"_ _1\"/> l'anci<span class=\"_ _1\"/>enne unit<span class=\"_ _1\"/>\u00e9 </span>Ente<span class=\"_ _13\"/>rpr<span class=\"_ _13\"/>ise<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws114\">Les revenus de l'unit\u00e9 Business sont rapport\u00e9s<span class=\"_ _1\"/> sous une nouvelle structure, refl\u00e9tant mieux la <span class=\"_ _1\"/>strat\u00e9gie de l'entreprise.<span class=\"ls1 ws0\"> </span></span></span>De plus, l'ARPU Mobile Business n'<span class=\"_ _1\"/>inclut plus le revenu g\u00e9n\u00e9r\u00e9<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">par le<span class=\"_ _1\"/>s Services de R\u00e9seau M<span class=\"_ _1\"/>obile, pour lesquel<span class=\"_ _1\"/>s le revenu g\u00e9n\u00e9r\u00e9 e<span class=\"_ _1\"/>st ind\u00e9pendant </span></span>du nombre de ca<span class=\"_ _1\"/>rtes post<span class=\"ls1 ws0\">-</span>pay\u00e9es mobiles. L'A<span class=\"_ _1\"/>RPU Mobile retrait\u00e9 po<span class=\"_ _1\"/>ur l'unit\u00e9 Business <span class=\"_ _1\"/>est donc affect\u00e9 \u00e0 la<span class=\"_ _1\"/> fois par la suppression du<span class=\"_ _1\"/> revenu des Services de r\u00e9seau e<span class=\"_ _1\"/>t par l'inclusion des client<span class=\"_ _1\"/>s SE dans la base Mo<span class=\"_ _1\"/>bile.<span class=\"ls1 ws0\"> </span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd1 ws114\">La nouvelle unit\u00e9 R\u00e9sidentiel refl\u00e8te l'ancienne unit\u00e9 Co<span class=\"_ _1\"/>nsommateurs \u00e0 l'exclusion des clients S<span class=\"_ _1\"/>E. <span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws118\">Les reven<span class=\"_ _1\"/>us de Mob<span class=\"_ _1\"/>ile Vik<span class=\"_ _1\"/>ings son<span class=\"_ _1\"/>t repo<span class=\"_ _1\"/>rt\u00e9s dans l<span class=\"_ _1\"/>es group<span class=\"_ _7\"/>es de produ<span class=\"_ _1\"/>its r\u00e9siden<span class=\"_ _7\"/>tiels respec<span class=\"_ _1\"/>tifs :<span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws123\">Les client<span class=\"lsde ws145\">s post<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">pay\u00e9s de Mobile Vikings et les revenus a<span class=\"_ _1\"/>ssoci\u00e9s font maintenant partie de la <span class=\"_ _1\"/>structure des services clients </span></span></span></span></span>r\u00e9siden<span class=\"_ _1\"/>tiels (X<span class=\"ls1 ws0\">-</span>Pla<span class=\"_ _1\"/>y). <span class=\"_ _1\"/>En cons\u00e9qu<span class=\"_ _1\"/>ence d<span class=\"_ _1\"/>e l'int\u00e9g<span class=\"_ _1\"/>ration de<span class=\"_ _1\"/> cette ba<span class=\"_ _7\"/>s<span class=\"_ _13\"/>e de cli<span class=\"_ _1\"/>ents Mob<span class=\"_ _1\"/>ile<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">only, l'ARPC glo<span class=\"_ _1\"/>bal devient plus faible.<span class=\"fc17 ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd3 ws123\">Les revenus<span class=\"_ _1\"/> p<span class=\"lscf ws110\">r\u00e9pay\u00e9s de Mobile Vikings <span class=\"_ _1\"/>sont inclus dans la cat<span class=\"_ _1\"/>\u00e9gorie des revenus pr<span class=\"_ _1\"/>\u00e9pay\u00e9s r\u00e9sidentiels.<span class=\"fc17 ls1 ws0\"> </span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d fc3 lsd1 ws114\">Le revenu Mobile Vikings restant dans \"Aut<span class=\"_ _1\"/>res\" est li\u00e9 au revenu d'interconnexion.<span class=\"fc17 ls1 ws0\"> </span></span></span>Le tableau suivant p<span class=\"_ _1\"/>r\u00e9sente le prix de <span class=\"_ _1\"/>transaction attribu\u00e9 aux o<span class=\"_ _1\"/>bligations de pre<span class=\"lsd3 ws118\">sta<span class=\"_ _1\"/>tion de <span class=\"_ _1\"/>services no<span class=\"_ _1\"/>n remp<span class=\"_ _1\"/>lies au 3<span class=\"_ _1\"/>1 d\u00e9cem<span class=\"_ _1\"/>bre 2021<span class=\"_ _1\"/>. Les </span>obligations de prestat<span class=\"_ _1\"/>ion non remplies sont les<span class=\"_ _1\"/> services que le G<span class=\"_ _1\"/>roupe est tenu de<span class=\"_ _1\"/> fournir aux clients p<span class=\"_ _1\"/>endant la dur\u00e9e ferme<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd2\">restante<span class=\"_ _1\"/> du co<span class=\"_ _1\"/>ntrat e<span class=\"_ _1\"/>t </span></span>la cont<span class=\"_ _1\"/>repartie <span class=\"_ _1\"/>re\u00e7ue des<span class=\"_ _1\"/> client<span class=\"_ _1\"/>s avant de<span class=\"_ _1\"/> satisf<span class=\"_ _1\"/><span class=\"lscf ws110\">aire aux obligations d<span class=\"_ _1\"/>e prestation telles que<span class=\"_ _1\"/> les avances pour l<span class=\"_ _1\"/>e temps d'antenne.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Obligations de performan<span class=\"_ _1\"/>ce non remplies au 31 d<span class=\"_ _1\"/>\u00e9cembre 2022<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Moment pr\u00e9vu de reconnaissance du revenu<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>2024<span class=\"ls1 ws0\"> </span>&gt; 2024<span class=\"ls1 ws0\"> </span>Part du prix de <span class=\"ls101 ws14f\">t<span class=\"_ _13\"/>ransa<span class=\"_ _1\"/>ction affect\u00e9e<span class=\"_ _1\"/> aux obliga<span class=\"_ _1\"/>tions de pr<span class=\"_ _1\"/>estation non sa<span class=\"_ _1\"/>tisfaites<span class=\"_ _1\"/> \u00e0 la date </span>172<span class=\"ls1 ws0\"> </span>54<span class=\"ls1 ws0\"> </span>45<span class=\"ls1 ws0\"> </span>de cl\u00f4ture<span class=\"ls1 ws0\"> </span>Relati<span class=\"_ _1\"/>f aux pa<span class=\"_ _1\"/>ssifs des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _143\"> </span><span class=\"lsfc ws14a\">68</span> <span class=\"_ _113\"> </span><span class=\"lsff ws148\">14<span class=\"_ _13\"/></span> <span class=\"_ _113\"> </span><span class=\"ls10f ws16c\">45</span> </span>Li\u00e9s au<span class=\"_ _1\"/>x actifs de<span class=\"_ _1\"/>s contrats<span class=\"ls1 ws0\"> <span class=\"_ _213\"> </span><span class=\"lsff ws148\">104<span class=\"_ _13\"/></span> <span class=\"_ _133\"> </span><span class=\"ls10f ws16c\">40</span> <span class=\"_ _153\"> </span>0 </span>Obligations de performan<span class=\"_ _1\"/>ce non remplies au 31 d<span class=\"_ _1\"/>\u00e9cembre 2021<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">:<span class=\"_ _1\"/> </span></span>Moment pr\u00e9vu de reconnaissance du revenu<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>&gt; 2023<span class=\"ls1 ws0\"> </span>Part du pr<span class=\"_ _1\"/>ix de transa<span class=\"_ _1\"/>ction affect\u00e9e<span class=\"_ _1\"/> aux obliga<span class=\"_ _1\"/>tions de pre<span class=\"_ _1\"/>station non sa<span class=\"_ _1\"/>tisfaites \u00e0<span class=\"_ _1\"/> la date 169<span class=\"ls1 ws0\"> </span>54<span class=\"ls1 ws0\"> </span>39<span class=\"ls1 ws0\"> </span>de cl\u00f4ture<span class=\"ls1 ws0\"> </span>Relati<span class=\"_ _1\"/>f aux pa<span class=\"_ _1\"/>ssifs des co<span class=\"_ _1\"/>ntrats<span class=\"ls1 ws0\"> <span class=\"_ _214\"> </span><span class=\"ls110 ws16e\">77</span> <span class=\"_ _4b\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _113\"> </span><span class=\"ls100 ws14e\">39</span> </span>Li\u00e9s aux <span class=\"ls101 ws14f\">actif<span class=\"_ _1\"/>s des contr<span class=\"_ _1\"/>ats<span class=\"ls1 ws0\"> <span class=\"_ _15b\"> </span><span class=\"lsfc ws14a\">92</span> <span class=\"_ _4b\"> </span><span class=\"ls100 ws14e\">35</span> <span class=\"_ _59\"> </span>0 </span></span>Annexe 24. Autres produits d'exp<span class=\"_ _1\"/>loitation<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _215\"> </span> <span class=\"_ _52\"> </span></span><span class=\"lsfc\">202<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"ls1 ws0\"> </span></span>Plus<span class=\"ls1 ws0\">-<span class=\"ls101 ws14f\">values sur r<span class=\"_ _1\"/>\u00e9alisati<span class=\"_ _1\"/>on d'acti<span class=\"_ _1\"/>fs immo<span class=\"_ _1\"/>bilis\u00e9s co<span class=\"_ _1\"/>rpore<span class=\"_ _1\"/>ls et incor<span class=\"_ _1\"/>porels<span class=\"ls1 ws0\"> </span></span></span>1 <span class=\"_ _51\"> </span>5 Refa<span class=\"_ _1\"/>cturations e<span class=\"_ _1\"/>t r\u00e9cup\u00e9r<span class=\"_ _1\"/>ation d<span class=\"_ _1\"/>e frais diver<span class=\"_ _1\"/>ses <span class=\"ls1 ws0\"> </span>36<span class=\"ls1 ws0\"> <span class=\"_ _35\"> </span></span>50<span class=\"ls1 ws0\"> </span>Autres revenus<span class=\"ls1 ws0\"> </span>4 <span class=\"_ _87\"> </span>5 Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>42<span class=\"ls1 ws0\"> </span>60<span class=\"ls1 ws0\"> </span>Les \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">refacturations et <span class=\"_ _1\"/>r\u00e9cup\u00e9ration de frais diver<span class=\"_ _1\"/>ses<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb </span></span>comprennent les indemn<span class=\"_ _1\"/>isations pour les d\u00e9g\u00e2<span class=\"_ _1\"/>ts au r\u00e9seau caus\u00e9s par<span class=\"_ _1\"/> des tiers ainsi qu<span class=\"_ _1\"/>e les </span>contributions pour <span class=\"_ _1\"/>services divers pay\u00e9es pa<span class=\"_ _1\"/>r les employ\u00e9s et le<span class=\"_ _1\"/>s tiers. <span class=\"ls1 ws0\"> </span>L'augmentation en 2022<span class=\"_ _1\"/> par rappo<span class=\"_ _1\"/>rt \u00e0 2021 est principalemen<span class=\"_ _1\"/>t due au remboursem<span class=\"_ _1\"/>ent de la c<span class=\"lsd5 ws129\">omp<span class=\"_ _13\"/>agni<span class=\"_ _13\"/>e d<span class=\"_ _13\"/>'as<span class=\"_ _13\"/>s<span class=\"_ _13\"/>ura<span class=\"_ _13\"/>nce<span class=\"_ _13\"/> li\u00e9<span class=\"_ _13\"/> a<span class=\"_ _13\"/>u d\u00e9<span class=\"_ _13\"/>g\u00e2t<span class=\"_ _13\"/> des<span class=\"_ _13\"/> eau<span class=\"_ _13\"/>x d<span class=\"_ _13\"/>e j<span class=\"_ _13\"/>uil<span class=\"_ _13\"/>le<span class=\"_ _13\"/>t </span>2021 qui avaient aff<span class=\"_ _1\"/>ect\u00e9 les provinces du <span class=\"_ _1\"/>sud de la Belgique.Annex<span class=\"_ _7\"/>e 25. Acha<span class=\"_ _7\"/>ts de mat<span class=\"_ _1\"/>\u00e9riel<span class=\"_ _1\"/> et de s<span class=\"_ _1\"/>ervic<span class=\"_ _1\"/>es li<span class=\"_ _1\"/>\u00e9s aux<span class=\"_ _1\"/> vent<span class=\"_ _1\"/>es<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Achats d<span class=\"_ _1\"/>e mat\u00e9ri<span class=\"_ _1\"/>el<span class=\"ls1 ws0\"> <span class=\"_ _16e\"> </span><span class=\"ls10f ws16c\">444</span> <span class=\"_ _41\"> </span><span class=\"ls10f ws16c\">487</span> </span>Achats d<span class=\"_ _1\"/>e services<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _216\"> </span><span class=\"ls100 ws14e\">1.554</span> <span class=\"_ _32\"> </span><span class=\"lsff ws148\">1.69<span class=\"_ _13\"/>9</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.997<span class=\"ls1 ws0\"> </span>2.<span class=\"_ _13\"/>186<span class=\"ls1 ws0\"> </span>Les bien<span class=\"_ _1\"/>s et se<span class=\"_ _1\"/>rvices en <span class=\"_ _1\"/>relation<span class=\"_ _1\"/> direct<span class=\"_ _1\"/>e avec le<span class=\"_ _1\"/>s revenu<span class=\"_ _1\"/>s sont d<span class=\"_ _1\"/>es co\u00fbts <span class=\"_ _1\"/>externe<span class=\"_ _1\"/>s variabl<span class=\"_ _1\"/>es encou<span class=\"_ _1\"/>rus da<span class=\"_ _1\"/>ns le cad<span class=\"_ _1\"/>re de ven<span class=\"_ _1\"/>tes<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">et qui vari<span class=\"_ _1\"/>ent avec </span></span>celles<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">ci. Dan<span class=\"_ _1\"/>s le Groupe Proximu<span class=\"_ _1\"/>s cela concerne <span class=\"lsd3 ws118\">es<span class=\"_ _1\"/>sentielle<span class=\"_ _1\"/>ment le<span class=\"_ _1\"/>s co\u00fbts l<span class=\"_ _1\"/>i\u00e9s au traf<span class=\"_ _1\"/>ic (co\u00fb<span class=\"_ _1\"/>ts d\u2019int<span class=\"_ _1\"/>erco<span class=\"_ _1\"/>nnexion, co<span class=\"_ _1\"/>\u00fbts de <span class=\"_ _1\"/>termina<span class=\"_ _1\"/>ison\u2026), l<span class=\"_ _1\"/>es co\u00fbts<span class=\"_ _1\"/> </span></span></span>d\u2019acqui<span class=\"_ _1\"/>sition de<span class=\"_ _1\"/> clients e<span class=\"_ _1\"/>t de r\u00e9t<span class=\"_ _1\"/>ention,<span class=\"_ _1\"/> les co\u00fbt<span class=\"_ _1\"/>s externe<span class=\"_ _1\"/>s li\u00e9s d<span class=\"_ _1\"/>irectem<span class=\"_ _1\"/>ent aux co<span class=\"_ _1\"/>ntrats <span class=\"_ _1\"/>informa<span class=\"_ _1\"/>tiques t<span class=\"_ _1\"/>els que le<span class=\"_ _1\"/>s \u00e9quip<span class=\"_ _1\"/>em<span class=\"lsd1 ws114\">ents, la maintenance, le </span>suppor<span class=\"ws110\">t du fournisseur <span class=\"_ _1\"/>refactur\u00e9 au client et l<span class=\"_ _1\"/>es co\u00fbts li\u00e9s \u00e0 la <span class=\"_ _1\"/>TV de Proximus tels qu<span class=\"_ _1\"/>e les co\u00fbts pour l<span class=\"_ _1\"/>e contenu et les droits d<span class=\"ws113\">e diff<span class=\"_ _1\"/>usion variables. </span></span>Cela comp<span class=\"_ _1\"/>rend \u00e9ga<span class=\"_ _1\"/>lemen<span class=\"_ _1\"/>t le co\u00fbt<span class=\"_ _1\"/> des v<span class=\"_ _1\"/>entes et<span class=\"_ _1\"/> les comman<span class=\"_ _7\"/>des en co<span class=\"_ _1\"/>urs factur<span class=\"_ _1\"/>\u00e9es aux cl<span class=\"_ _1\"/>ients.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les achat<span class=\"_ _1\"/>s de ma<span class=\"_ _1\"/>t\u00e9riel,<span class=\"_ _1\"/> pr\u00e9sent\u00e9<span class=\"_ _1\"/>s d\u00e9duc<span class=\"_ _1\"/>tion faite d<span class=\"_ _7\"/>e la productio<span class=\"_ _1\"/>n imm<span class=\"_ _1\"/>obilis\u00e9e d<span class=\"_ _1\"/>e l\u2019ent<span class=\"_ _1\"/>reprise, <span class=\"_ _1\"/>s\u2019\u00e9l\u00e8vent<span class=\"_ _1\"/> \u00e0 68 m<span class=\"_ _1\"/>illions EU<span class=\"_ _1\"/>R en 202<span class=\"_ _1\"/>2et \u00e0<span class=\"_ _1\"/> 63 mi<span class=\"lsd1 ws11a\">llions </span>EUR en 2<span class=\"_ _1\"/>021. C<span class=\"_ _1\"/>ela compre<span class=\"_ _1\"/>nd ess<span class=\"_ _1\"/>entielleme<span class=\"_ _1\"/>nt les <span class=\"_ _1\"/>modems e<span class=\"_ _1\"/>t les d<span class=\"_ _1\"/>\u00e9codeur<span class=\"_ _1\"/>s install<span class=\"_ _1\"/>\u00e9s chez l<span class=\"_ _1\"/>es clien<span class=\"_ _1\"/>ts.<span class=\"ls1 ws0\"> </span>Annexe 26. D\u00e9penses li\u00e9es \u00e0 la force de travail<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Salaires et r\u00e9mun\u00e9<span class=\"_ _13\"/>rations<span class=\"ws0\"> </span>661<span class=\"ls1 ws0\"> <span class=\"_ _110\"> </span><span class=\"lsff ws148\">7<span class=\"_ _13\"/>17</span> </span>Charg<span class=\"_ _1\"/>es de s\u00e9curi<span class=\"_ _1\"/>t\u00e9 sociale<span class=\"ls1 ws0\"> </span>162<span class=\"ls1 ws0\"> <span class=\"_ _133\"> </span></span>173<span class=\"ls1 ws0\"> </span>Frais de pensions<span class=\"ws0\"> </span>51<span class=\"ls1 ws0\"> <span class=\"_ _4b\"> </span></span>51<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Avantages accord\u00e9s au personnel po<span class=\"_ _1\"/>st<span class=\"_ _13\"/>\u00e9rieurs \u00e0 l'emploi autr<span class=\"_ _1\"/>es que les <span class=\"ls1 ws14c\">pensio<span class=\"_ _13\"/>ns et </span> <span class=\"_ _8b\"> </span>3 <span class=\"_ _6f\"> </span><span class=\"ls100 ws14e\">25.341.705<span class=\"_ _13\"/></span> indemnit\u00e9s de fin de contr<span class=\"_ _13\"/>at<span class=\"ws0\"> </span>Effect<span class=\"_ _13\"/>ifs ex<span class=\"_ _13\"/>ternes<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>256<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span></span>259<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Autres d\u00e9penses li\u00e9es \u00e0 la force de tra<span class=\"_ _1\"/>vail  <span class=\"ls1 ws0\"> </span>66<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span><span class=\"ls110 ws16e\">76</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.200<span class=\"ls1 ws0\"> </span>1.301<span class=\"ls1 ws0\"> </span>Les d\u00e9penses de la fo<span class=\"_ _1\"/>rce de travail<span class=\"_ _1\"/> sont li\u00e9es aux employ\u00e9s<span class=\"_ _1\"/> du Groupe ainsi qu\u2019aux p<span class=\"_ _1\"/>arties externes (co<span class=\"_ _1\"/>mprises dans les autre<span class=\"lsd3 ws118\">s<span class=\"_ _1\"/> d\u00e9pens<span class=\"_ _1\"/>es li\u00e9es \u00e0 l<span class=\"_ _1\"/>a </span>force d<span class=\"_ _1\"/>e travail)<span class=\"_ _1\"/>. <span class=\"ls1 ws0\"> </span>Les d\u00e9pen<span class=\"_ _1\"/>ses rel<span class=\"_ _1\"/>atives au<span class=\"_ _1\"/>x sala<span class=\"_ _1\"/>ires, r\u00e9mun\u00e9<span class=\"_ _1\"/>rations<span class=\"_ _1\"/> et de<span class=\"_ _1\"/> s\u00e9curit\u00e9 so<span class=\"_ _7\"/>ciale sont pr<span class=\"_ _1\"/>\u00e9sent\u00e9es<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">nettes du<span class=\"_ _1\"/> tra<span class=\"_ _1\"/>vail r\u00e9ali<span class=\"_ _1\"/>s\u00e9 par l\u2019<span class=\"_ _1\"/>entrepri<span class=\"_ _1\"/>se qui es<span class=\"_ _1\"/>t capital<span class=\"_ _1\"/>is\u00e9 </span></span>pour un montant de 128 millions EUR en 2021 <span class=\"_ _1\"/>et de 142 millions EUR en 2022.<span class=\"ls1 ws0\"> </span>Les avantages post<span class=\"_ _1\"/>\u00e9rieurs \u00e0 l\u2019emploi autres que<span class=\"_ _1\"/> les pensions et les <span class=\"_ _1\"/>indemnit\u00e9s de fin d<span class=\"_ _1\"/>e contrat comprennent l'i<span class=\"_ _1\"/>mpact<span class=\"ls1 ws0\"> </span>du plan de tran<span class=\"_ _1\"/>sformation FFP (24 millions EUR en 2022 e<span class=\"_ _1\"/>t 1 million EUR en 2021) e<span class=\"_ _1\"/>t les autres indemnit\u00e9s de fin d<span class=\"_ _1\"/>e contrat (3 millions EUR en 2022 <span class=\"_ _1\"/>et <span class=\"lse6 ws152\">1 m<span class=\"_ _13\"/>il<span class=\"_ _13\"/>li<span class=\"_ _13\"/>on E<span class=\"_ _13\"/>UR<span class=\"_ _13\"/> en </span>2021)<span class=\"_ _1\"/>. Il compren<span class=\"_ _1\"/>d \u00e9gal<span class=\"_ _1\"/>ement l<span class=\"_ _1\"/>e co\u00fbt de<span class=\"_ _1\"/>s service<span class=\"_ _1\"/>s rendus a<span class=\"_ _1\"/>u cou<span class=\"_ _1\"/>rs de l\u2019ex<span class=\"_ _1\"/>ercice<span class=\"_ _1\"/> et le c<span class=\"lscf ws110\">o\u00fbt<span class=\"_ _1\"/> des services pass\u00e9s <span class=\"_ _1\"/>des autres avantages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 </span>l'emploi (EUR 4 millions en 2022 e<span class=\"_ _1\"/>t EUR 4 millions en 2021).<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les d\u00e9pen<span class=\"_ _1\"/>ses li<span class=\"_ _1\"/>\u00e9es \u00e0 la f<span class=\"_ _1\"/>orce de<span class=\"_ _1\"/> trava<span class=\"_ _1\"/>il comprenn<span class=\"_ _7\"/>ent les d\u00e9pen<span class=\"_ _1\"/>ses li<span class=\"_ _1\"/>\u00e9es \u00e0 la <span class=\"_ _1\"/>consultan<span class=\"_ _1\"/>ce et aux<span class=\"_ _7\"/> forces de t<span class=\"_ _1\"/>ravail ext<span class=\"_ _1\"/>ernes. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les autr<span class=\"_ _1\"/>es <span class=\"lscf ws110\">charges li\u00e9e<span class=\"_ _1\"/>s aux forces de travail, <span class=\"_ _1\"/>comprennent les co\u00fbt<span class=\"_ _1\"/>s li\u00e9s aux forces de <span class=\"_ _1\"/>travail internes (telles que<span class=\"_ _1\"/> les ch\u00e8ques repas,<span class=\"ls1 ws0\"> <span class=\"lsd2\">le<span class=\"_ _1\"/>s activi<span class=\"_ _1\"/>t\u00e9s </span></span></span>sociales, les assurances<span class=\"_ _1\"/> accidents du t<span class=\"_ _1\"/>ravail, les tickets train pou<span class=\"_ _1\"/>r les actifs).<span class=\"ls1 ws0\"> </span>Annexe 27. D\u00e9penses non li\u00e9es \u00e0 l<span class=\"_ _1\"/>a force de travail<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Contra<span class=\"_ _1\"/>ts de service<span class=\"_ _1\"/>s et de cap<span class=\"_ _1\"/>acit\u00e9 et c<span class=\"_ _1\"/>omposants d<span class=\"_ _1\"/>es contra<span class=\"_ _1\"/>ts de leasin<span class=\"_ _1\"/>g autres q<span class=\"_ _1\"/>ue le 43<span class=\"ls1 ws0\"> <span class=\"_ _35\"> </span><span class=\"ls100 ws14e\">59</span> </span>droit d'usage<span class=\"ls1 ws0\"> </span>Maintenance et out<span class=\"_ _13\"/>illage<span class=\"ws0\"> </span>170<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _111\"> </span></span>184<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Publicit\u00e9 et relations publiques<span class=\"ls1 ws0\"> </span>86<span class=\"ls1 ws0\"> <span class=\"_ _e5\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>3</span> </span>Administration, for<span class=\"_ _13\"/>mation, \u00e9tudes<span class=\"_ _13\"/> et honoraires<span class=\"_ _13\"/><span class=\"ws0\"> </span>137<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _cc\"> </span></span>144<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>T\u00e9l\u00e9communications, frais postaux et four<span class=\"_ _1\"/>nitures de bureau<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>25<span class=\"ls1 ws0\"> </span>Prov. pour pertes de valeur<span class=\"ls1 ws0\"> </span>26<span class=\"ls1 ws0\"> <span class=\"_ _4b\"> </span></span>27<span class=\"ls1 ws0\"> </span>Taxes autres que les imp\u00f4ts sur le r\u00e9sultat<span class=\"ls1 ws0\"> </span>28<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>29<span class=\"ls1 ws0\"> </span>Autres d\u00e9penses non li\u00e9es \u00e0 la force de tra<span class=\"_ _1\"/>vail <span class=\"ls1 ws0\"> </span>35<span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>29<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>554<span class=\"ls1 ws0\"> </span>601<span class=\"ls1 ws0\"> </span>Annex<span class=\"_ _7\"/>e 28. Amo<span class=\"_ _1\"/>rtiss<span class=\"_ _1\"/>ement<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Amorti<span class=\"_ _1\"/>ssement des li<span class=\"_ _1\"/>cences et a<span class=\"_ _1\"/>utres acti<span class=\"_ _1\"/>fs incor<span class=\"_ _1\"/>porels<span class=\"ls1 ws0\"> </span>489<span class=\"ls1 ws0\"> <span class=\"_ _41\"> </span><span class=\"ls100 ws14e\">525</span> </span>Amorti<span class=\"_ _1\"/>ssements d'a<span class=\"_ _1\"/>ctifs <span class=\"ls1 ws14c\">immobilis\u00e9s corporels<span class=\"ws0\"> </span></span>614<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span><span class=\"lsfc ws14a\">5<span class=\"_ _13\"/>69</span> </span>Amortissement<span class=\"_ _13\"/> du droit d'utilis<span class=\"_ _13\"/>ation<span class=\"ws0\"> </span>80<span class=\"ls1 ws0\"> <span class=\"_ _46\"> </span></span>84<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.18<span class=\"_ _13\"/>3<span class=\"ls1 ws0\"> </span>1.17<span class=\"_ _13\"/>9<span class=\"ls1 ws0\"> </span>Annex<span class=\"_ _7\"/>e 30. B\u00e9n<span class=\"_ _1\"/>\u00e9fice p<span class=\"_ _1\"/>ar act<span class=\"_ _7\"/>ion<span class=\"ls1 ws0\"> </span>Le b\u00e9n\u00e9fice de bas<span class=\"_ _1\"/>e par action est calcul\u00e9<span class=\"_ _1\"/> en divisant le r\u00e9sulta<span class=\"_ _1\"/>t net de l'exercice attribuable<span class=\"_ _1\"/> aux actionnaires o<span class=\"_ _1\"/>rdinaires par le nombre mo<span class=\"_ _1\"/>yen pond\u00e9r\u00e9 d'actions ordin<span class=\"_ _1\"/>aires en circulation au co<span class=\"_ _1\"/>urs de l'exercice.<span class=\"ls1 ws0\"> </span>Le r\u00e9sultat dilu\u00e9 pa<span class=\"_ _1\"/>r action est calc<span class=\"_ _1\"/>ul\u00e9 en divisant le r\u00e9sultat n<span class=\"_ _1\"/>et de l\u2019exercice at<span class=\"_ _1\"/>tribuable aux actions or<span class=\"_ _1\"/>dinaires par le <span class=\"ws113\">nomb<span class=\"_ _1\"/>re moyen pond\u00e9r\u00e9 </span>d\u2019actions<span class=\"ls1 ws0\"> </span><span class=\"ws110\">ordinaires en c<span class=\"_ _1\"/>irculation au cours d<span class=\"_ _1\"/>e l\u2019exercice, tous deux aj<span class=\"_ _1\"/>ust\u00e9s pour tenir <span class=\"_ _1\"/>compte des actions ordinai<span class=\"_ _1\"/>res potentielles dil<span class=\"lsd2 ws115\">utiv<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span></span>Le tableau ci<span class=\"ls1 ws0\">-</span>dessous pr\u00e9sente les donn\u00e9es <span class=\"_ _13\"/>relatives au r\u00e9sultat et au nombre d'actions utilis\u00e9es pour calculer le b\u00e9n\u00e9fi<span class=\"ls101 ws14f\">ce de base par a<span class=\"_ _1\"/>ction<span class=\"ls1 ws0\"> <span class=\"ls10f ws166\">et le r\u00e9sultat </span></span></span>dilu\u00e9 p<span class=\"_ _13\"/>ar ac<span class=\"_ _13\"/>tion<span class=\"ls1 ws0\"> : </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>R\u00e9sultat net d<span class=\"_ _13\"/>e l'exercice attribuable a<span class=\"_ _13\"/>ux actionnaires o<span class=\"_ _13\"/>rdinaires (en mil<span class=\"_ _13\"/>lions EUR)<span class=\"ws0\"> <span class=\"_ _8c\"> </span><span class=\"ls10f ws16c\">443</span> <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">450</span> </span>R\u00e9sultat net ajust\u00e9 pour le calcul du r\u00e9s<span class=\"_ _1\"/>ultat dilu\u00e9 par action (en millions EUR)<span class=\"ws0\"> <span class=\"_ _21b\"> </span></span>443<span class=\"ls1 ws0\"> <span class=\"_ _cf\"> </span><span class=\"ls100 ws14e\">450</span> </span>Nbr moyen pond\u00e9r\u00e9 d'act<span class=\"_ _13\"/>ions ordinaire<span class=\"_ _13\"/>s exist<span class=\"_ _13\"/>antes<span class=\"ws0\"> <span class=\"_ _214\"> </span><span class=\"ls100 ws14e\">322.751.990</span> <span class=\"_ _11b\"> </span><span class=\"ls100 ws14e\">322.552.465<span class=\"_ _13\"/></span> </span>Nbr mo<span class=\"_ _1\"/>yen pond\u00e9r<span class=\"_ _1\"/>\u00e9 d'actions o<span class=\"_ _1\"/>rdinair<span class=\"_ _1\"/>es existantes p<span class=\"_ _1\"/>our le r<span class=\"_ _1\"/>\u00e9sultat dilu\u00e9<span class=\"_ _1\"/> par ac<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> <span class=\"_ _102\"> </span><span class=\"ls100 ws14e\">322.751.990</span> <span class=\"_ _9a\"> </span><span class=\"ls100 ws14e\">322.552.465</span> </span>Annexe 29. Produits financiers nets<span class=\"ls1\"> </span>Au 31 d\u00e9cemb<span class=\"_ _13\"/>re<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> <span class=\"_ _3d\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Produits fi<span class=\"_ _13\"/>nanciers<span class=\"ws0\"> </span>4 4 Int\u00e9r\u00eats des<span class=\"_ _13\"/> instruments financiers<span class=\"_ _13\"/><span class=\"ws0\"> </span>Au <span class=\"ls101 ws14f\">co\u00fbt amorti<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _217\"> </span>2 <span class=\"_ _218\"> </span>3 </span></span>Autres<span class=\"_ _13\"/> produit<span class=\"_ _13\"/>s fin<span class=\"_ _13\"/>ancie<span class=\"_ _13\"/>rs<span class=\"ls1 ws0\"> </span>2 <span class=\"_ _218\"> </span>1<span class=\"_ _13\"/> Co\u00fbts fin<span class=\"_ _13\"/>anciers<span class=\"ws0\"> </span>-<span class=\"ls100 ws14e\">58</span> -<span class=\"ls100 ws14e\">53</span> Charg<span class=\"_ _1\"/>es d'int\u00e9r<span class=\"_ _1\"/>\u00eats sur instr<span class=\"_ _1\"/>uments fi<span class=\"_ _1\"/>nanciers a<span class=\"_ _1\"/>u co\u00fbt amo<span class=\"_ _1\"/>rti<span class=\"ls1 ws0\"> </span>Emprunts obligat<span class=\"_ _13\"/>aires non subordonn\u00e9<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>-<span class=\"ls10f ws16c\">43<span class=\"_ _e5\"> </span></span>-<span class=\"_ _13\"/><span class=\"ls10f ws16c\">48</span>Int\u00e9r\u00ea<span class=\"_ _1\"/>ts sur locati<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> </span>-2<span class=\"_ _155\"> </span>-4Dettes \u00e0 co<span class=\"_ _1\"/>urt<span class=\"ls1 ws0\">-<span class=\"ls10e ws162\">terme</span> <span class=\"_ _16c\"> </span>0 <span class=\"_ _155\"> </span>-<span class=\"_ _13\"/>1</span>Dettes \u00e0 l<span class=\"_ _1\"/>ong term<span class=\"_ _1\"/>e<span class=\"ls1 ws0\"> <span class=\"_ _219\"> </span>-4<span class=\"_ _155\"> </span>-2</span>Co\u00fbt d<span class=\"_ _1\"/>'actualisa<span class=\"_ _1\"/>tion<span class=\"ls1 ws0\"> </span>Sur pen<span class=\"_ _1\"/>sions et a<span class=\"_ _1\"/>utres ava<span class=\"_ _1\"/>ntages po<span class=\"_ _1\"/>st\u00e9rieurs \u00e0 l<span class=\"_ _1\"/>'emploi <span class=\"ls1 ws0\"> <span class=\"_ _21a\"> </span>-4<span class=\"_ _87\"> </span>5 </span>Pertes de valeur <span class=\"ls1 ws0\"> </span>Sur les i<span class=\"_ _1\"/>nvestissemen<span class=\"_ _1\"/>ts dan<span class=\"_ _1\"/>s les entrep<span class=\"_ _1\"/>rises a<span class=\"_ _1\"/>ssoci\u00e9es et le<span class=\"_ _1\"/>s coentr<span class=\"_ _1\"/>eprises<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span>0 <span class=\"_ _155\"> </span>-1</span>Ajusteme<span class=\"_ _1\"/>nts de la ju<span class=\"_ _1\"/>ste <span class=\"ls1 ws14c\">valeur des inst<span class=\"_ _13\"/>ruments financiers<span class=\"ws0\"> </span></span>Pas dans une relation de couver<span class=\"_ _1\"/>ture <span class=\"ls1 ws0\">- <span class=\"lsfe ws14d\">FV<span class=\"_ _13\"/>TPL</span> <span class=\"_ _157\"> </span>-2<span class=\"_ _50\"> </span>0 </span>Autres<span class=\"_ _13\"/> frais fi<span class=\"_ _13\"/>nanci<span class=\"_ _13\"/>ers<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-2<span class=\"_ _34\"> </span>-2Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">54</span> -<span class=\"ls11a ws175\">49</span> La r\u00e9\u00e9v<span class=\"_ _13\"/>aluatio<span class=\"_ _13\"/>n \u00e0 la just<span class=\"_ _13\"/>e valeur<span class=\"_ _13\"/> de la dett<span class=\"_ _13\"/>e relative \u00e0 l'<span class=\"_ _13\"/>opt<span class=\"_ _13\"/>ion de vent<span class=\"_ _13\"/>e accor<span class=\"_ _13\"/>d\u00e9e aux anc<span class=\"_ _13\"/>iens <span class=\"ls108 ws159\">propri\u00e9<span class=\"_ _1\"/>taires<span class=\"_ _1\"/> de Be<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"ls107 wsa1\">Mobile su<span class=\"_ _13\"/>r leur<span class=\"_ _13\"/>s </span></span></span>propres<span class=\"_ _1\"/> actions a<span class=\"_ _7\"/> g\u00e9n\u00e9r\u00e9 une<span class=\"_ _1\"/> perte <span class=\"_ _1\"/>de 2 m<span class=\"_ _1\"/>illi<span class=\"_ _1\"/>ons EUR e<span class=\"_ _1\"/>n 2021 (e<span class=\"_ _1\"/>t pas d\u2019i<span class=\"_ _1\"/>mpact<span class=\"_ _1\"/> en 2022).<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>Le gain<span class=\"_ _13\"/> sur les pe<span class=\"_ _13\"/>nsions et autr<span class=\"_ _13\"/>es avant<span class=\"_ _13\"/>ages po<span class=\"_ _13\"/>st\u00e9rie<span class=\"_ _13\"/>urs \u00e0 l'emploi<span class=\"_ _13\"/> (5 millio<span class=\"_ _13\"/>ns EUR)<span class=\"_ _13\"/> r\u00e9sul<span class=\"_ _13\"/>te princ<span class=\"_ _13\"/>ipalemen<span class=\"_ _13\"/>t de l'eff<span class=\"_ _13\"/>et de l'\u00e9<span class=\"ls10b ws15e\">volut<span class=\"_ _13\"/>i<span class=\"ls1 ws0\">on </span></span>des co<span class=\"_ _13\"/>ndition<span class=\"_ _13\"/>s du march<span class=\"_ _13\"/>\u00e9, notamment<span class=\"_ _13\"/> le ch<span class=\"_ _13\"/>angeme<span class=\"_ _13\"/>nt sign<span class=\"_ _13\"/>ificat<span class=\"_ _13\"/>if des tau<span class=\"_ _13\"/>x d'actu<span class=\"_ _13\"/>alisation<span class=\"_ _13\"/>, sur<span class=\"_ _13\"/> les obli<span class=\"_ _13\"/>gatio<span class=\"_ _13\"/>ns.<span class=\"ls1 ws0\"> </span>R\u00e9sulta<span class=\"_ _1\"/>t de base pa<span class=\"_ _1\"/>r actio<span class=\"_ _1\"/>n (EUR)<span class=\"ls1 ws0\"> <span class=\"_ _21c\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/></span> <span class=\"_ _cf\"> </span><span class=\"lsff ws148\">1,40<span class=\"_ _13\"/></span> </span>R\u00e9sulta<span class=\"_ _1\"/>t dilu\u00e9 pa<span class=\"_ _1\"/>r action<span class=\"_ _1\"/> (EUR)<span class=\"ls1 ws0\"> <span class=\"_ _21d\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/></span> <span class=\"_ _cf\"> </span><span class=\"lsff ws148\">1,40<span class=\"_ _13\"/></span> </span>La vente d'actions au<span class=\"_ _1\"/> management de l'ent<span class=\"_ _1\"/>reprise dans le cadre d<span class=\"_ _1\"/>e plans d'achat d'action<span class=\"_ _1\"/>s avec une d\u00e9<span class=\"_ _1\"/>cote de 16,70 % a e<span class=\"_ _1\"/>u un <span class=\"lsd2 ws0\">effet d<span class=\"_ _1\"/>ilutif<span class=\"_ _1\"/>, mais </span>celui<span class=\"ls1 ws0\">-<span class=\"lsd2\">ci <span class=\"_ _1\"/>\u00e9tait no<span class=\"_ _1\"/>n sign<span class=\"_ _1\"/>ificatif<span class=\"_ _1\"/> en 20<span class=\"_ _1\"/>22 et 202<span class=\"_ _1\"/>1.<span class=\"ls1\"> </span></span></span>Annexe 32. Annexes compl\u00e9mentair<span class=\"_ _1\"/>es sur les instruments financiers<span class=\"ls1\"> </span>Annexe 3<span class=\"_ _1\"/>2.1 Pro<span class=\"_ _1\"/>duits d\u00e9riv<span class=\"_ _7\"/>\u00e9s<span class=\"ls1 ws0\"> </span>Le Groupe utili<span class=\"_ _1\"/>se des produits d\u00e9<span class=\"_ _1\"/>riv\u00e9s, comme les <span class=\"_ _1\"/>swaps de taux d'in<span class=\"_ _1\"/>t\u00e9r\u00eat (IRS), les<span class=\"_ _1\"/> swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat et de dev<span class=\"_ _1\"/>ises (I<span class=\"lse6 ws119\">RC<span class=\"_ _13\"/>S), l<span class=\"_ _13\"/>e<span class=\"_ _13\"/>s c<span class=\"lsd1 ws18b\">ontrats de change </span></span>\u00e0 terme et les opt<span class=\"_ _1\"/>ions sur devises.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _21f\"> </span><span class=\"ls116 ws167\">Annexe</span> <span class=\"_ _fb\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _1b\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _220\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _153\"> </span>0 <span class=\"_ _19\"> </span><span class=\"ls116 ws167\">82</span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1b9\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _153\"> </span>3 <span class=\"_ _b7\"> </span>2 </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _220\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _5a\"> </span>0 <span class=\"_ _126\"> </span><span class=\"lsff ws148\">123</span> </span>Produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9<span class=\"_ _1\"/>s d\u00e9tenus \u00e0 d<span class=\"_ _1\"/>es fins de tr<span class=\"_ _1\"/>ansacti<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> <span class=\"_ _f5\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _59\"> </span>1 <span class=\"_ _11c\"> </span>1 </span>Total de l'a<span class=\"_ _1\"/>ctif<span class=\"ls1 ws0\"> </span>4 208<span class=\"ls1 ws0\"> </span>Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1b9\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _153\"> </span>3 <span class=\"_ _b7\"> </span>1<span class=\"_ _13\"/> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _221\"> </span>0 <span class=\"_ _c3\"> </span>1 </span>Produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9<span class=\"_ _1\"/>s d\u00e9tenus \u00e0 d<span class=\"_ _1\"/>es fins de tr<span class=\"_ _1\"/>ansacti<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> <span class=\"_ _222\"> </span>1 <span class=\"_ _11c\"> </span>1 </span>Total des de<span class=\"_ _1\"/>ttes<span class=\"ls1 ws0\"> </span>3 3 Les tableaux ci<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">dessous montrent la jus<span class=\"_ _1\"/>te valeur positive et n<span class=\"_ _1\"/>\u00e9gative des produits d\u00e9<span class=\"_ _1\"/>riv\u00e9s inclus dans le<span class=\"_ _1\"/> bilan respectivement com<span class=\"_ _1\"/>me actifs o<span class=\"ws118\">u </span></span></span>passifs <span class=\"lsd1 ws119\">courants/non courants.<span class=\"ls1 ws0\"> </span></span>Au 31 d<span class=\"_ _13\"/>\u00e9ce<span class=\"_ _13\"/>mbre 2<span class=\"_ _13\"/>022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span></span>Just<span class=\"_ _13\"/>e va<span class=\"_ _13\"/>leur<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _223\"> </span><span class=\"ls10e ws162\">A</span></span>ctif<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _10c\"> </span><span class=\"lsfa ws149\">Passif<span class=\"_ _13\"/></span> </span>Contra<span class=\"_ _1\"/>ts de chang<span class=\"_ _1\"/>e \u00e0 terme<span class=\"ls1 ws0\"> <span class=\"_ _224\"> </span>0 <span class=\"_ _84\"> </span>-1</span>Swaps de taux d'int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1f3\"> </span><span class=\"ls100 ws14e\">205</span> <span class=\"_ _f1\"> </span>0 </span>Produits d\u00e9riv\u00e9s pour lesquels la comptabilit\u00e9 de c<span class=\"_ _13\"/>ouverture est appliqu\u00e9e<span class=\"ls1 ws0\"> </span>205<span class=\"ls1 ws0\"> </span>-1 Swaps de taux d'int\u00e9r\u00eats et de devises<span class=\"ls1 ws0\"> <span class=\"_ _225\"> </span>2 <span class=\"_ _f8\"> </span>0 </span>Autre produits d\u00e9riv\u00e9s relatifs aux in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"_ _13\"/> et devises<span class=\"ls1 ws0\"> <span class=\"_ _226\"> </span>0 <span class=\"_ _84\"> </span>-1</span>Contra<span class=\"_ _1\"/>ts de chang<span class=\"_ _1\"/>e \u00e0 terme<span class=\"ls1 ws0\"> <span class=\"_ _227\"> </span>1 <span class=\"_ _71\"> </span>-1</span>Produits d\u00e9riv\u00e9s pour lesquels la comptabilit\u00e9 de c<span class=\"_ _13\"/>ouverture n'est pas appliqu\u00e9e<span class=\"ls1 ws0\"> </span>3 -2 Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>208<span class=\"ls1 ws0\"> </span>-3 Au 31 <span class=\"ls110 ws167\">d\u00e9cembre 2021<span class=\"ls1 ws0\"> <span class=\"_ _1e3\"> </span></span></span>Ju<span class=\"_ _13\"/>ste va<span class=\"_ _13\"/>leu<span class=\"_ _13\"/>r<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _223\"> </span><span class=\"ls10e ws162\">Actif<span class=\"_ _13\"/></span> <span class=\"_ _10c\"> </span><span class=\"lsfa ws149\">Passif<span class=\"_ _13\"/></span> </span>Swaps de taux d'int\u00e9r\u00eats et de devises<span class=\"ls1 ws0\"> <span class=\"_ _225\"> </span>3 <span class=\"_ _f8\"> </span>0 </span>Autre produits d\u00e9riv\u00e9s relatifs aux in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"_ _13\"/> et devises<span class=\"ls1 ws0\"> <span class=\"_ _226\"> </span>0 <span class=\"_ _84\"> </span>-3</span>Contra<span class=\"_ _1\"/>ts de chang<span class=\"_ _1\"/>e \u00e0 terme<span class=\"ls1 ws0\"> <span class=\"_ _227\"> </span>1 <span class=\"_ _71\"> </span>-1</span>Produits d\u00e9riv\u00e9s pour lesquels la comptabilit\u00e9 de c<span class=\"_ _13\"/>ouverture n'est pas appliqu\u00e9e<span class=\"ls1 ws0\"> </span>4 -3 Le groupe a conclu un <span class=\"_ _1\"/>swap de taux d'int\u00e9r\u00eat \u00e0 terme pour un <span class=\"_ _1\"/>montant notionnel de 500 m<span class=\"_ _1\"/>illions d'euros en f\u00e9vrier 2022 afin d<span class=\"_ _1\"/><span class=\"lsda ws11e\">e <span class=\"_ _13\"/>couvrir l'e<span class=\"_ _13\"/>xposi<span class=\"_ _13\"/>tion </span>du groupe \u00e0 la va<span class=\"_ _1\"/>riabilit\u00e9 des flux de tr\u00e9<span class=\"_ _1\"/>sorerie attribuables au <span class=\"_ _1\"/>risque de taux d'int\u00e9r<span class=\"_ _1\"/>\u00eat \u00e0 long terme as<span class=\"_ _1\"/>soci\u00e9 \u00e0 une transaction p<span class=\"_ _1\"/>r\u00e9vue et hautement<span class=\"_ _1\"/> probables, \u00e0 savoir un<span class=\"_ _1\"/>e obligation \u00e0 10 ans<span class=\"_ _1\"/> devant \u00eatre \u00e9mise <span class=\"_ _1\"/>en avril 2025 (Note 12).<span class=\"_ _1\"/> Le groupe appliq<span class=\"_ _1\"/>ue la comptabilit\u00e9 d<span class=\"_ _1\"/>e <span class=\"lsd3 ws118\">couvertu<span class=\"_ _1\"/>re \u00e0 ce <span class=\"_ _1\"/>swap<span class=\"ls1 ws0\"> </span></span>(couverture de flux de<span class=\"_ _1\"/> tr\u00e9sorerie).<span class=\"ls1 ws0\"> </span>Le groupe a conclu<span class=\"_ _1\"/> des swaps de t<span class=\"_ _1\"/>aux d'int\u00e9r\u00eat \u00e0 terme pou<span class=\"_ _1\"/>r un montant no<span class=\"_ _1\"/>tionnel total de 1,1<span class=\"_ _1\"/> milliard d'euros en f\u00e9vrier<span class=\"_ _1\"/> et <span class=\"lsce ws10f\">novembre 2022 afin de </span>couvrir l'exposition du <span class=\"_ _1\"/>groupe \u00e0 la v<span class=\"_ _1\"/>ariabilit\u00e9 des flux de tr\u00e9sor<span class=\"_ _1\"/>erie attribuable au risque d<span class=\"_ _1\"/>e taux d'int\u00e9r\u00eat \u00e0 long t<span class=\"_ _1\"/>erme associ\u00e9 \u00e0 d<span class=\"_ _1\"/>eux transactions pr\u00e9vues <span class=\"_ _1\"/><span class=\"lscf ws110\">et hautement<span class=\"ls1 ws0\"> </span>probables, <span class=\"_ _1\"/>\u00e0 savoir respectivemen<span class=\"_ _1\"/>t une obligation \u00e0 10 an<span class=\"_ _1\"/>s devant \u00eatre \u00e9mi<span class=\"_ _1\"/>se en octobre 2023 <span class=\"_ _1\"/>et une obligation \u00e0<span class=\"_ _1\"/> 7 ans </span>devant \u00eatre \u00e9mise en <span class=\"_ _1\"/>mars 2023 (No<span class=\"_ _1\"/>te<span class=\"ls1 ws0\"> </span>15). Le Groupe applique la<span class=\"_ _1\"/> comptabilit\u00e9 de couve<span class=\"_ _1\"/>rture \u00e0 ces sw<span class=\"_ _1\"/>aps (couverture des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie).<span class=\"ls1 ws0\"> </span>Des swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat et de <span class=\"_ _1\"/>devises (IRCS) sont util<span class=\"_ _1\"/>is\u00e9s pour g\u00e9rer le risque d<span class=\"_ _1\"/>e change et de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat sur l'enco<span class=\"lsd5 ws129\">urs de<span class=\"_ _13\"/> 1,5<span class=\"_ _13\"/> mi<span class=\"_ _13\"/>lli<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>d </span>d'oblig<span class=\"lsd1 ws114\">ations non subordonn\u00e9es \u00e9<span class=\"_ _1\"/>mises en Yen (voir note 1<span class=\"ls1 ws0\">9<span class=\"lsd7 ws110\">).</span><span class=\"ff4f\"> </span></span></span>Annexe 3<span class=\"_ _1\"/>2.2 Objecti<span class=\"_ _1\"/>fs et p<span class=\"_ _1\"/>olitique d<span class=\"_ _1\"/>e gest<span class=\"_ _1\"/>ion du ris<span class=\"_ _1\"/>que fina<span class=\"_ _1\"/>ncier<span class=\"ff51 ls1 ws0\"> </span>Les principaux inst<span class=\"_ _1\"/>ruments financiers du Groupe con<span class=\"_ _1\"/>sistent en des e<span class=\"_ _1\"/>mprunts non subordonn\u00e9<span class=\"_ _1\"/>s, des cr\u00e9ances comm<span class=\"_ _1\"/>erciales et des <span class=\"lsd5 ws94\">dette<span class=\"_ _13\"/>s </span>commerciales. Les p<span class=\"_ _1\"/>rincipaux risques li\u00e9s \u00e0 l\u2019u<span class=\"_ _1\"/>tilisation de ces instru<span class=\"_ _1\"/>ments sont le risque de<span class=\"_ _1\"/> taux d\u2019int\u00e9r\u00eat, le risque<span class=\"_ _1\"/> de t<span class=\"ws113\">aux de change, le ris<span class=\"_ _13\"/>que de </span>liquidit\u00e9 et le risque de<span class=\"_ _13\"/> cr\u00e9dit.<span class=\"ls1 ws0\"> </span>Le principe de minim<span class=\"_ _1\"/>isation des risques s\u2019appl<span class=\"_ _1\"/>ique \u00e0 toutes le<span class=\"lsd2 ws0\">s a<span class=\"_ _1\"/>ctivit<span class=\"_ _1\"/>\u00e9s finan<span class=\"_ _1\"/>ci\u00e8res.<span class=\"_ _1\"/> A cett<span class=\"_ _1\"/>e fin, <span class=\"_ _1\"/>tout ce<span class=\"_ _1\"/> qui tou<span class=\"_ _1\"/>che a<span class=\"_ _1\"/>ux prob<span class=\"_ _1\"/>l\u00e9matiqu<span class=\"_ _7\"/>es de </span>financem<span class=\"_ _1\"/>ent, taux<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>nge, taux<span class=\"_ _1\"/> d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eat et de g<span class=\"_ _7\"/>estion du risqu<span class=\"_ _7\"/>e de contrep<span class=\"_ _1\"/>artie, es<span class=\"_ _1\"/>t g\u00e9r\u00e9 pa<span class=\"_ _1\"/>r un d\u00e9p<span class=\"_ _1\"/>artemen<span class=\"_ _1\"/>t central<span class=\"_ _1\"/>is\u00e9 d<span class=\"ws123\">e Tr\u00e9so<span class=\"_ _7\"/>r<span class=\"_ _13\"/>erie. Des<span class=\"_ _1\"/> </span>simulations sont effec<span class=\"_ _1\"/>tu\u00e9es sur ba<span class=\"lsd3 ws118\">se d<span class=\"_ _1\"/>e diff\u00e9ren<span class=\"_ _1\"/>ts sc\u00e9n<span class=\"_ _1\"/>arios (y<span class=\"_ _1\"/> compris<span class=\"_ _1\"/> un \u00ab w<span class=\"_ _1\"/>orst case<span class=\"_ _1\"/> \u00bb scena<span class=\"_ _1\"/>rio) dan<span class=\"_ _1\"/>s le but <span class=\"_ _1\"/>d\u2019estimer<span class=\"_ _1\"/> les eff<span class=\"_ _1\"/>ets de co<span class=\"_ _1\"/>ndition<span class=\"_ _1\"/>s de </span>march\u00e9 changeante<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>Toutes les transaction<span class=\"_ _1\"/>s financi\u00e8res et les<span class=\"_ _1\"/> risques financiers li\u00e9s aux d<span class=\"_ _1\"/>iverses positions sont<span class=\"_ _1\"/> g\u00e9r\u00e9s et surveill\u00e9s dan<span class=\"_ _1\"/>s <span class=\"lsd3 ws123\">un syst\u00e8m<span class=\"_ _1\"/>e centrali<span class=\"_ _1\"/>s\u00e9 de gestion<span class=\"_ _1\"/> </span>de tr\u00e9<span class=\"_ _1\"/>sore<span class=\"_ _1\"/>rie. <span class=\"ls1 ws0\"> </span>Les op\u00e9rations de tr<span class=\"_ _1\"/>\u00e9sorerie du Groupe son<span class=\"_ _1\"/>t conduites dans le cadr<span class=\"_ _1\"/>e de r\u00e8gles et d<span class=\"_ _1\"/>e directives approuv<span class=\"_ _1\"/>\u00e9es par <span class=\"lsd1 ws11a\">l\u2019\u00e9</span>quipe de direc<span class=\"_ _1\"/>tion (leadership squad) <span class=\"ws110\">et le Conseil d\u2019Ad<span class=\"_ _1\"/>ministration. Le d\u00e9pa<span class=\"_ _1\"/>rtement de Tr\u00e9sor<span class=\"ws113\">erie du Groupe est responsable de l\u2019impl\u00e9mentation de ces r\u00e8gles et directives. </span></span>Selon ces r\u00e8gles, les p<span class=\"_ _1\"/>roduits d\u00e9riv\u00e9s sont u<span class=\"_ _1\"/>tilis\u00e9s pour couvrir le<span class=\"_ _1\"/>s risques li\u00e9s aux <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat et aux <span class=\"_ _1\"/>taux de change. L<span class=\"_ _1\"/>es produits d\u00e9riv\u00e9s sont utilis\u00e9s<span class=\"_ _1\"/> \u00e0 des f<span class=\"_ _1\"/>ins de co<span class=\"_ _1\"/><span class=\"lscf ws110\">uverture de risque un<span class=\"_ _1\"/>iquement. Ils ne peuven<span class=\"_ _1\"/>t \u00eatre utilis\u00e9s \u00e0 de<span class=\"_ _1\"/>s fins commerciales ou <span class=\"_ _1\"/>sp\u00e9culatives. Les produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9s </span>utilis\u00e9s par le Groupe <span class=\"_ _1\"/>incluent essentielleme<span class=\"_ _1\"/>nt les contrats de taux<span class=\"_ _1\"/> de change \u00e0 t<span class=\"_ _1\"/>erme, les swaps de <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eats et l<span class=\"_ _1\"/>es o<span class=\"lsd2 ws0\">ptions<span class=\"_ _1\"/> su<span class=\"lsd4 ws94\">r devis<span class=\"_ _13\"/>es.<span class=\"_ _13\"/> </span><span class=\"ls1\"> </span></span>Le tableau ci<span class=\"ls1 ws0\">-</span><span class=\"ws110\">dessous fourni une <span class=\"_ _1\"/>r\u00e9conciliation des changem<span class=\"_ _1\"/>ents dans les capitaux p<span class=\"_ _1\"/>ropres et dans les<span class=\"_ _1\"/> autres \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat global pa<span class=\"ws113\">r type </span></span>de couverture pour 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">2<span class=\"ff54\">\u202f</span>: </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>Annexe<span class=\"ls1 ws0\"> </span> <span class=\"ls10e ws16b\">Gain d<span class=\"_ _13\"/>irecte<span class=\"_ _13\"/>men<span class=\"_ _13\"/>t </span>Tra<span class=\"_ _13\"/>nsfert v<span class=\"_ _13\"/>er<span class=\"_ _13\"/>s le pris d<span class=\"_ _13\"/>ans l<span class=\"_ _13\"/>es comp<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e r\u00e9su<span class=\"_ _13\"/>ltat<span class=\"_ _13\"/>s capitaux pr<span class=\"_ _1\"/>opres<span class=\"ls1 ws0\"> </span>Swap de taux d'int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _228\"> </span><span class=\"lsfa ws149\">OCI</span> <span class=\"_ _3b\"> </span><span class=\"lsff ws148\">154<span class=\"_ _13\"/></span> <span class=\"_ _29\"> </span>0 </span>Variation<span class=\"_ _1\"/>s des autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du r\u00e9su<span class=\"_ _1\"/>ltat global e<span class=\"_ _1\"/>n relation<span class=\"_ _1\"/> avec les instrum<span class=\"_ _1\"/>ents de 153<span class=\"ls1 ws0\"> </span>0 couverture des flux de tr\u00e9sorerie<span class=\"ls1 ws0\"> </span>Risque de t<span class=\"_ _13\"/>aux d\u2019int<span class=\"_ _13\"/>\u00e9r\u00eat<span class=\"ls1 ws0\"> </span>L'exposition du Groupe a<span class=\"_ _1\"/>ux variations de<span class=\"_ _1\"/>s taux d'int\u00e9r\u00eat du mar<span class=\"_ _1\"/>ch\u00e9 concerne principalem<span class=\"_ _1\"/>ent ses obligations fin<span class=\"_ _1\"/>anci\u00e8res \u00e0 long<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">te<span class=\"_ _1\"/>rme. La Tr\u00e9sorer<span class=\"_ _1\"/>ie </span></span>du Groupe g\u00e8re l'expo<span class=\"_ _1\"/>sition du Gro<span class=\"_ _1\"/>upe aux variations des <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat et le <span class=\"_ _1\"/>co\u00fbt global du finance<span class=\"_ _1\"/>ment en utilisant une com<span class=\"_ _1\"/>binaison de dettes<span class=\"_ _1\"/> \u00e0 taux fixe et variable,<span class=\"_ _1\"/> conform\u00e9ment \u00e0 la po<span class=\"_ _1\"/>litique de gestion des<span class=\"_ _1\"/> risques financiers du G<span class=\"_ _1\"/>roupe. L'objectif de c<span class=\"_ _1\"/>ette politique<span class=\"ls1 ws0\"> </span>est d'atteindre<span class=\"_ _1\"/> un \u00e9quilibre optimal <span class=\"_ _1\"/>entre l<span class=\"_ _1\"/>e co\u00fbt to<span class=\"_ _1\"/>tal du f<span class=\"_ _1\"/>inancem<span class=\"lsd2 ws0\">en<span class=\"_ _1\"/>t, la<span class=\"_ _1\"/> minimis<span class=\"_ _1\"/>ation d<span class=\"_ _1\"/>es risqu<span class=\"_ _1\"/>es et la<span class=\"_ _1\"/> pr\u00e9ven<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e la vola<span class=\"_ _7\"/>tilit\u00e9 des <span class=\"_ _1\"/>r\u00e9sulta<span class=\"_ _1\"/>ts fin<span class=\"_ _1\"/>anciers,<span class=\"_ _1\"/> tout e<span class=\"_ _1\"/>n ten<span class=\"_ _1\"/>ant </span>compte des condition<span class=\"_ _1\"/>s et des opportunit\u00e9s du <span class=\"_ _1\"/>march\u00e9 ainsi que d<span class=\"_ _1\"/>e la strat\u00e9gie commercial<span class=\"_ _1\"/>e du Groupe.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les dettes \u00e0 int\u00e9r\u00eats non cou<span class=\"_ _1\"/>rantes de Proximus<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">(y compris<span class=\"_ _1\"/> leurs parties courantes) a<span class=\"_ _1\"/>u 31 d\u00e9cembre 2<span class=\"_ _1\"/>022 et 2021 \u00e9taient prin<span class=\"_ _1\"/>cipalement des </span></span>dettes \u00e0 taux fixe, co<span class=\"_ _1\"/>mme le montrent le<span class=\"_ _1\"/>s tableaux ci<span class=\"ls1 ws0\">-</span>dessous. C<span class=\"_ _1\"/>es tableaux indiquent \u00e9gal<span class=\"_ _1\"/>ement le taux d'int<span class=\"_ _1\"/>\u00e9r\u00eat moyen de ces det<span class=\"_ _1\"/>tes, ainsi que leur dur<span class=\"_ _1\"/>\u00e9e moyen<span class=\"_ _1\"/>ne jusqu'<span class=\"_ _1\"/>\u00e0 l'\u00e9ch\u00e9<span class=\"_ _1\"/>ance et l'<span class=\"_ _7\"/>effet des acco<span class=\"_ _1\"/>rds de <span class=\"_ _1\"/>swap de <span class=\"_ _1\"/>taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat <span class=\"_ _1\"/>et de d<span class=\"_ _1\"/>evises (I<span class=\"_ _1\"/>RCS) su<span class=\"_ _1\"/>r l'obliga<span class=\"_ _1\"/>tion la<span class=\"_ _1\"/>bellis\u00e9e en<span class=\"_ _7\"/> JPY. <span class=\"lse6 ws12f\">Les<span class=\"_ _13\"/> </span>dettes de location et<span class=\"_ _1\"/> les dettes courantes po<span class=\"_ _1\"/>rtant int\u00e9r\u00eat ne sont pa<span class=\"_ _1\"/>s prises en compte dan<span class=\"_ _1\"/>s ces deux tabl<span class=\"_ _1\"/>eaux.<span class=\"ls1 ws0\"> </span>Il convient de <span class=\"lscf ws110\">noter que,<span class=\"_ _1\"/> comme expliqu\u00e9 \u00e0 la no<span class=\"_ _1\"/>te 32.1, le Groupe a<span class=\"_ _1\"/> conclu en 2022 d<span class=\"_ _1\"/>es swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat \u00e0 terme pour<span class=\"_ _1\"/> couvrir son exp<span class=\"lsda ws114\">osition </span></span>\u00e0 la variabilit\u00e9 des flux d<span class=\"_ _1\"/>e tr\u00e9soreri<span class=\"_ _1\"/>e attribuable au risque de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat \u00e0 long <span class=\"_ _1\"/>terme associ\u00e9 aux obli<span class=\"_ _1\"/>gations qui se<span class=\"lsce ws10f\">ront \u00e9mises en 2023 et 2025.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>Emprunts dir<span class=\"_ _1\"/>ects<span class=\"ls1 ws0\"> </span>Contrats IRC<span class=\"_ _1\"/>S<span class=\"ls1 ws0\"> </span>Obligation<span class=\"_ _1\"/>s nettes<span class=\"ls1 ws0\"> </span>Taux Dur\u00e9e Taux Dur\u00e9e Taux Dur\u00e9e Montant d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne notionnel moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 (en millions (en millions (en millions (en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>(en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>(en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR Fixe <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _d4\"> </span><span class=\"lsff ws148\">1,37%<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>7 <span class=\"_ _13d\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _68\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span>7 Variable<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _36\"> </span> <span class=\"_ _99\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,34%</span> <span class=\"_ _d9\"> </span>4 <span class=\"_ _69\"> </span> <span class=\"_ _99\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,34%<span class=\"_ _13\"/></span> <span class=\"_ _7b\"> </span>4 </span>JPY<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span> <span class=\"_ _b3\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _9a\"> </span> <span class=\"_ _112\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> </span>Fixe <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _6a\"> </span><span class=\"ls111 ws14c\">5,04%<span class=\"_ _13\"/></span> <span class=\"_ _4a\"> </span>4 <span class=\"_ _5f\"> </span> <span class=\"_ _d3\"> </span>-<span class=\"lsff ws148\">11</span> <span class=\"_ _65\"> </span>-<span class=\"ls111 ws14c\">5,04%</span> <span class=\"_ _18\"> </span>4 <span class=\"_ _69\"> </span> <span class=\"_ _112\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.761<span class=\"ls1 ws0\"> </span>1,38<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>7 0 2.761<span class=\"ls1 ws0\"> </span>1,37<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>7 (1) Taux d\u2019int\u00e9r\u00eat moyen pond\u00e9r\u00e9 qui<span class=\"_ _1\"/> tient c<span class=\"_ _13\"/>ompte des taux d\u2019int\u00e9r\u00eat les plus r\u00e9cents pour<span class=\"_ _1\"/> les emprunts \u00e0 taux variable.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>Emprunts dir<span class=\"_ _1\"/>ects<span class=\"ls1 ws0\"> </span>Contrats IRC<span class=\"_ _1\"/>S<span class=\"ls1 ws0\"> </span>Obligation<span class=\"_ _1\"/>s nettes<span class=\"ls1 ws0\"> </span>Taux Dur\u00e9e Taux Dur\u00e9e Taux Dur\u00e9e Montant d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne notionnel moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 (en millions (en millions (en millions  <span class=\"_ _b3\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span>  <span class=\"_ _65\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span>  <span class=\"_ _67\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span> EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR <span class=\"_ _133\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _b3\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Fixe <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _36\"> </span><span class=\"lsff ws148\">1,42%<span class=\"_ _13\"/></span> <span class=\"_ _47\"> </span>8 <span class=\"_ _5f\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _b3\"> </span><span class=\"fc14\"> <span class=\"_ _63\"> </span></span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _67\"> </span><span class=\"lsff ws148\">1,42<span class=\"_ _13\"/>%</span> <span class=\"_ _bf\"> </span>8 Variable<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _36\"> </span><span class=\"fc14\"> <span class=\"_ _99\"> </span></span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _ed\"> </span>-<span class=\"ls111 ws14c\">0,72%</span> <span class=\"_ _229\"> </span><span class=\"ls111 ws14c\">4,96</span> <span class=\"_ _2c\"> </span><span class=\"fc14\"> <span class=\"_ _99\"> </span></span><span class=\"lsff ws148\">11</span> <span class=\"_ _ed\"> </span>-<span class=\"ls111 ws14c\">0,7<span class=\"_ _13\"/>2%</span> <span class=\"_ _45\"> </span>5 </span>JPY<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _9a\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> </span>Fixe <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _6a\"> </span><span class=\"ls111 ws14c\">5,04%<span class=\"_ _13\"/></span> <span class=\"_ _49\"> </span>5 <span class=\"_ _5f\"> </span><span class=\"fc14\"> <span class=\"_ _d3\"> </span></span>-<span class=\"lsff ws148\">11</span> <span class=\"_ _65\"> </span>-<span class=\"ls111 ws14c\">5,04%</span> <span class=\"_ _7d\"> </span><span class=\"ls111 ws14c\">4,96</span> <span class=\"_ _2c\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.761<span class=\"ls1 ws0\"> </span>1,43<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8 0 2.761<span class=\"ls1 ws0\"> </span>1,41%<span class=\"ls1 ws0\"> </span>8 (1) Taux d\u2019int\u00e9r\u00eat moyen pond\u00e9r\u00e9 qui<span class=\"_ _1\"/> tient c<span class=\"_ _13\"/>ompte des taux d\u2019int\u00e9r\u00eat les plus r\u00e9cents pour<span class=\"_ _1\"/> les emprunts \u00e0 taux variable.<span class=\"ls1 ws0\"> </span>Le 29 juin 2021, l<span class=\"_ _1\"/>e Groupe a concl<span class=\"_ _1\"/>u un swap de taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat pour co<span class=\"_ _1\"/>uvrir son exposition \u00e0 la va<span class=\"_ _1\"/>riabilit\u00e9 des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie attribuable<span class=\"_ _1\"/>s au risque de taux d'int\u00e9r\u00eat \u00e0 long <span class=\"_ _1\"/>terme associ\u00e9 \u00e0 l'\u00e9m<span class=\"_ _1\"/>ission hautement probab<span class=\"_ _1\"/>le d'une dette \u00e0 long <span class=\"_ _1\"/>terme \u00e0 taux f<span class=\"_ _1\"/>ixe de 750 millions d<span class=\"lsda ws122\">'euros, dont l'\u00e9miss<span class=\"_ _13\"/>ion </span>est pr\u00e9v<span class=\"_ _1\"/>ue en nov<span class=\"_ _7\"/>embre 2021 et<span class=\"_ _1\"/> qui s'<span class=\"_ _1\"/>est effec<span class=\"_ _1\"/>tivem<span class=\"lscf ws110\">ent ma<span class=\"_ _1\"/>t\u00e9rialis\u00e9e le 10 novemb<span class=\"_ _1\"/>re 2021 pour c<span class=\"_ _1\"/>e montant. La couvertur<span class=\"_ _1\"/>e, pour un montant </span>nominal de 600 m<span class=\"_ _1\"/>illions d'euros fix\u00e9 \u00e0 0,<span class=\"_ _1\"/>44 %, a \u00e9t\u00e9 d\u00e9nou\u00e9<span class=\"_ _1\"/>e \u00e0 cette date et a<span class=\"_ _1\"/> donn\u00e9 lieu au paiem<span class=\"_ _1\"/>ent d'un montant de 12,9<span class=\"_ _1\"/> mi<span class=\"lsd1 ws114\">llions d'euros aux </span>contrepa<span class=\"_ _1\"/>rties de l<span class=\"_ _1\"/>a couve<span class=\"_ _1\"/>rt<span class=\"lscf ws110\">ure. Le <span class=\"_ _1\"/>Groupe applique la comp<span class=\"_ _1\"/>tabilit\u00e9 de couverture<span class=\"_ _1\"/> \u00e0 ce swap (couver<span class=\"_ _1\"/>ture de flux de tr\u00e9so<span class=\"_ _1\"/>rerie).<span class=\"ls1 ws0\"> </span></span>Le 14 f\u00e9vrier 2022, le<span class=\"_ _1\"/> Groupe a co<span class=\"_ _1\"/>nclu des swaps de taux <span class=\"_ _1\"/>d'int\u00e9r\u00eat pour couvrir son <span class=\"_ _1\"/>exposition \u00e0 la vari<span class=\"_ _1\"/>abilit\u00e9 des flux de t<span class=\"ws113\">r\u00e9sorer<span class=\"_ _1\"/>ie attribuables au </span>ri<span class=\"_ _13\"/>s<span class=\"_ _13\"/>qu<span class=\"lscf ws110\">e de taux d'int\u00e9r\u00eat \u00e0 long<span class=\"_ _1\"/> terme associ\u00e9 \u00e0<span class=\"_ _1\"/> l'\u00e9mission hautemen<span class=\"_ _1\"/>t probable de dettes \u00e0 lo<span class=\"_ _1\"/>ng terme <span class=\"_ _1\"/>\u00e0 taux fixe pour refinan<span class=\"_ _1\"/>cer l<span class=\"lsd4 ws94\">es eu<span class=\"_ _13\"/>ro<span class=\"ls1 ws0\">-</span></span><span class=\"ws118\">obligations </span></span>\u00e0 long t<span class=\"_ _1\"/>erme a<span class=\"_ _1\"/>rrivant \u00e0 \u00e9<span class=\"_ _1\"/>ch\u00e9ance <span class=\"_ _1\"/>en 20<span class=\"_ _1\"/>24 et 202<span class=\"_ _1\"/>5. Le Gro<span class=\"_ _1\"/>upe ap<span class=\"_ _1\"/>plique la<span class=\"_ _1\"/> comptab<span class=\"_ _1\"/>ilit\u00e9 d<span class=\"_ _1\"/>e couver<span class=\"_ _1\"/>ture \u00e0 ce<span class=\"_ _1\"/>s swaps <span class=\"lscf ws110\">(<span class=\"_ _1\"/>couverture des flux <span class=\"_ _1\"/>de </span>tr\u00e9soreri<span class=\"_ _1\"/>e).<span class=\"ls1 ws0\"> </span>Le 30 novembre 2022,<span class=\"_ _1\"/> le Groupe <span class=\"_ _1\"/>a conclu un swap de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat <span class=\"_ _1\"/>pour couvrir son exposition<span class=\"_ _1\"/> \u00e0 la variabilit\u00e9 de<span class=\"_ _1\"/>s flux de tr\u00e9sorerie att<span class=\"_ _1\"/>ribuable au risque d<span class=\"_ _1\"/>e taux d'i<span class=\"_ _1\"/>nt\u00e9r\u00ea<span class=\"_ _1\"/>t \u00e0 long t<span class=\"_ _1\"/>erme a<span class=\"_ _1\"/>ssoci\u00e9 \u00e0 l<span class=\"_ _1\"/>'\u00e9missio<span class=\"_ _1\"/>n hautem<span class=\"_ _1\"/>ent p<span class=\"lscf ws110\">roba<span class=\"_ _1\"/>ble d'une dette \u00e0 lo<span class=\"_ _1\"/>ng terme \u00e0 taux fixe de<span class=\"_ _1\"/> 500 millions d'<span class=\"_ _1\"/>euros, dont </span>l'\u00e9mission est pr\u00e9vue en <span class=\"_ _1\"/>mars 2023. Le Grou<span class=\"_ _1\"/>pe applique la com<span class=\"_ _1\"/>ptabilit\u00e9 de couvertu<span class=\"_ _1\"/>re \u00e0 ce swap (couv<span class=\"_ _1\"/>erture de flux de tr\u00e9so<span class=\"_ _1\"/>re<span class=\"lsd7\">rie).<span class=\"ls1 ws0\"> </span></span>Risque de t<span class=\"_ _13\"/>aux de c<span class=\"_ _13\"/>hange<span class=\"ls1 ws0\"> </span>Le principal risque de <span class=\"ws110\">change rencontr\u00e9 par le Group<span class=\"_ _1\"/>e r\u00e9sulte de ses <span class=\"_ _1\"/>activit\u00e9s op\u00e9rationnelles. Ce <span class=\"_ _1\"/>risque appara\u00eet lors des ven<span class=\"_ _1\"/>tes ou des ach<span class=\"_ _1\"/>ats </span>r\u00e9alis\u00e9<span class=\"_ _1\"/>s par les un<span class=\"_ _7\"/>it\u00e9s op\u00e9ratio<span class=\"_ _1\"/>nnelles dan<span class=\"_ _7\"/>s une devise a<span class=\"_ _1\"/>utre qu<span class=\"_ _1\"/>e l\u2019eu<span class=\"_ _1\"/>ro. De t<span class=\"_ _1\"/>elles tran<span class=\"_ _7\"/>sactions libell<span class=\"_ _1\"/>\u00e9es <span class=\"_ _1\"/>en devises a<span class=\"_ _1\"/>utres<span class=\"_ _1\"/> <span class=\"lscf ws110\">que l\u2019eur<span class=\"lsda ws122\">o sont </span></span>essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> r\u00e9alis\u00e9e<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd3 ws121\">segment<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd2\">Intern<span class=\"_ _1\"/>ational<span class=\"_ _1\"/> Carrier<span class=\"_ _1\"/> Servic<span class=\"_ _1\"/>es (BI<span class=\"_ _1\"/>CS) et <span class=\"_ _1\"/>TeleSig<span class=\"_ _1\"/>n. En ef<span class=\"_ _1\"/>fet, l<span class=\"_ _1\"/>es activ<span class=\"_ _1\"/>it\u00e9s inte<span class=\"_ _1\"/>rnatio<span class=\"_ _1\"/>nales d<span class=\"_ _1\"/>e ce<span class=\"ls1\">s <span class=\"lsd3 ws121\">segm<span class=\"_ _1\"/>ent<span class=\"ls1 ws0\">s </span></span></span></span></span></span></span>g\u00e9n<span class=\"_ _13\"/>\u00e8re<span class=\"_ _13\"/>nt des<span class=\"_ _13\"/> pai<span class=\"_ _13\"/>eme<span class=\"_ _13\"/>nts e<span class=\"_ _13\"/>n di<span class=\"_ _13\"/>ff\u00e9r<span class=\"_ _13\"/>ente<span class=\"_ _13\"/>s de<span class=\"_ _13\"/>vis<span class=\"_ _13\"/>es \u00e9tr<span class=\"_ _13\"/>ang<span class=\"_ _13\"/>\u00e8res<span class=\"_ _13\"/>, d<span class=\"_ _13\"/>e et ver<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">les soci\u00e9t\u00e9s avec<span class=\"_ _1\"/> lesquelle<span class=\"_ _1\"/>s <span class=\"ws118\">elles in<span class=\"_ _1\"/>teragissen<span class=\"_ _1\"/>t.<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">De plus, Proximu<span class=\"_ _1\"/>s ainsi qu\u2019un </span></span></span></span></span>certain<span class=\"_ _1\"/> nombre d<span class=\"_ _1\"/>e filial<span class=\"_ _1\"/>es sont <span class=\"_ _1\"/>engag\u00e9e<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s interna<span class=\"_ _7\"/>ti<span class=\"_ _13\"/>ona<span class=\"_ _1\"/>les (ICT, <span class=\"_ _1\"/>roaming<span class=\"_ _1\"/>, investis<span class=\"_ _1\"/>semen<span class=\"_ _1\"/>ts et d\u00e9pen<span class=\"_ _1\"/>ses op\u00e9<span class=\"_ _1\"/>rat<span class=\"lsd1 ws114\">ionnelles) g\u00e9<span class=\"_ _1\"/>n\u00e9rant </span>des expositions aux devises. <span class=\"ls1 ws0\"> </span>Les risque<span class=\"_ _1\"/>s de change sont cou<span class=\"_ _1\"/><span class=\"lscf ws110\">verts dans la me<span class=\"_ _1\"/>sure o\u00f9 ils sont su<span class=\"_ _1\"/>sceptibles d\u2019influencer les f<span class=\"_ _1\"/>lux de tr\u00e9sorerie du Groupe<span class=\"_ _1\"/>. Les risques de c<span class=\"_ _1\"/>hange qui </span>n\u2019influencent pas les flux <span class=\"_ _1\"/>de tr\u00e9sorerie du G<span class=\"_ _1\"/>roupe (par exemple, les <span class=\"_ _1\"/>risques r\u00e9sultant de la con<span class=\"_ _1\"/>version dans la devi<span class=\"_ _1\"/>se foncti<span class=\"lsd1 ws114\">onnelle du G</span>roupe, de<span class=\"_ _1\"/>s actifs et passifs li\u00e9s a<span class=\"_ _1\"/>ux op\u00e9rations \u00e9trang\u00e8<span class=\"_ _1\"/>res) ne sont d\u2019office pas<span class=\"_ _1\"/> couverts. Cependant, l<span class=\"_ _1\"/>e Groupe pourrait <span class=\"_ _1\"/>envisager de couvrir ce <span class=\"_ _1\"/>risque appel\u00e9 \u00e9carts de conversion<span class=\"_ _1\"/> si l\u2019impact s\u2019av\u00e9rait \u00eatre m<span class=\"_ _1\"/>at\u00e9riel pour les \u00e9tat<span class=\"_ _1\"/>s financiers du G<span class=\"_ _1\"/>roupe. <span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es instruments finan<span class=\"_ _1\"/>ciers typiquement utilis\u00e9s pou<span class=\"_ _1\"/>r g\u00e9rer le risque d<span class=\"_ _1\"/>e change sont les <span class=\"_ _1\"/>contrats de change \u00e0 <span class=\"_ _1\"/>terme et les opti<span class=\"lsd9 ws151\">o<span class=\"_ _1\"/>ns sur dev<span class=\"_ _1\"/>ises. <span class=\"ls1 ws0\"> </span></span></span>En 202<span class=\"ls1 ws0\">2 <span class=\"lsdd ws11b\">et </span></span><span class=\"ws116\">2021<span class=\"lscf ws110\">, le Groupe n\u2019\u00e9tai<span class=\"_ _1\"/>t expos\u00e9 au risque de ch<span class=\"_ _1\"/>ange que pour ses act<span class=\"_ _1\"/>ivit\u00e9s op\u00e9rationnelles. Les <span class=\"_ _1\"/>transac<span class=\"lsd1 ws114\">tions en devises \u00e9trang<span class=\"_ _1\"/>\u00e8res sont </span></span></span>reconnues en devise fonctionnelle<span class=\"_ _1\"/> \u00e0 l\u2019origine au taux en vigueur \u00e0<span class=\"_ _1\"/> la date de la transaction. Les actif<span class=\"_ _1\"/>s et passifs mon\u00e9taire<span class=\"lsd3 ws118\">s en d<span class=\"_ _1\"/>evises<span class=\"_ _1\"/> \u00e9trang\u00e8r<span class=\"_ _1\"/>es </span>sont convertis vers la devise fonct<span class=\"_ _1\"/>ionnelle \u00e0 la date du bilan au <span class=\"_ _1\"/>taux en <span class=\"lsd3 ws118\">vigueur<span class=\"_ _1\"/> \u00e0 cette<span class=\"_ _1\"/> date. L<span class=\"_ _1\"/>es diff\u00e9r<span class=\"_ _1\"/>ences<span class=\"_ _1\"/> de chang<span class=\"_ _1\"/>es nette<span class=\"_ _1\"/>s r\u00e9sul<span class=\"_ _1\"/>tant de l<span class=\"_ _1\"/>a </span>conversio<span class=\"_ _1\"/>n des <span class=\"_ _1\"/>actifs et p<span class=\"_ _1\"/>assifs mo<span class=\"_ _7\"/>n\u00e9taires son<span class=\"_ _1\"/>t reconnu<span class=\"_ _1\"/>es via l<span class=\"_ _1\"/>e compte d<span class=\"_ _1\"/>e r\u00e9sul<span class=\"_ _1\"/>tats. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La comptabilit\u00e9 de couverture est cependant appliqu\u00e9e dans un nombre limit\u00e9 <span class=\"_ _13\"/>de cas avec pour con<span class=\"lsd3 ws118\">s\u00e9quen<span class=\"_ _1\"/>ce que l<span class=\"_ _1\"/>es parti<span class=\"_ _1\"/>es effect<span class=\"_ _1\"/>ives de<span class=\"_ _1\"/>s gains et </span>pertes sur les ins<span class=\"_ _1\"/>truments de couvertures <span class=\"_ _1\"/>sont reconnues via les aut<span class=\"_ _1\"/>res \u00e9l\u00e9ments du r\u00e9<span class=\"_ _1\"/>sultat global jusqu\u2019\u00e0 l\u2019ex\u00e9<span class=\"_ _1\"/>cution ou la<span class=\"ls1 ws0\"> </span>r\u00e9alisation d<span class=\"_ _1\"/>u sous<span class=\"ls1 ws0\">-</span>jacent. Si la transact<span class=\"_ _1\"/>ion faisant l\u2019objet d\u2019une couv<span class=\"_ _1\"/>erture entra\u00eene la co<span class=\"_ _1\"/>mptabilisation d\u2019un actif, la val<span class=\"_ _1\"/>eur comptable de<span class=\"_ _1\"/> cet actif lors de <span class=\"_ _1\"/>sa comptabilisation initiale re<span class=\"_ _1\"/>prend les montants reconnus<span class=\"_ _1\"/> au pr\u00e9alable via le<span class=\"_ _1\"/>s autres \u00e9l\u00e9ments d<span class=\"_ _1\"/>u r\u00e9sultat global. La pa<span class=\"_ _1\"/>rtie no<span class=\"lsd3 ws118\">n eff<span class=\"_ _1\"/>icace de l<span class=\"_ _1\"/>a </span>couvertu<span class=\"_ _1\"/>re des flux de tr\u00e9so<span class=\"_ _1\"/>rer<span class=\"lscf ws113\">ie est toujours comptabilis\u00e9e via le compte de r\u00e9sultats. <span class=\"ls1 ws0\"> </span></span>Le Groupe a r\u00e9alis\u00e9 une analys<span class=\"_ _1\"/>e de sensibilit\u00e9 aux risques de change<span class=\"_ _1\"/> EUR/USD, EUR/GBP, EUR/CHF, <span class=\"_ _1\"/>EUR/<span class=\"ls125 ws145\">SDR<span class=\"_ _13\"/></span><span class=\"ws119\">, EUR/ZAR, EUR/AUD <span class=\"_ _13\"/>and </span>EUR/HKD, parit\u00e9s de <span class=\"_ _1\"/>devises dans lesqu<span class=\"_ _1\"/>elles le Groupe \u00e9tait <span class=\"_ _1\"/>typiqueme<span class=\"lsd1 ws114\">nt expos\u00e9 via ses act<span class=\"_ _1\"/>ivit\u00e9s op\u00e9rationnelles en 202<span class=\"ls1 ws0\">2. </span></span>Devise \u00e9trang\u00e8re Effet dans le compte de r\u00e9sultat si la devise \u00e9trang\u00e8re par rapport \u00e0 l'EUR varie Position n<span class=\"_ _1\"/>ette du (en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>Taux de cl\u00f4ture<span class=\"ls1 ws0\"> </span>de :<span class=\"ls1 ws0\"> </span>Groupe au 31/12/2022<span class=\"ls1 ws0\"> </span>(en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>-<span class=\"lsff ws148\">15,<span class=\"_ _13\"/>0%</span> -<span class=\"lsff ws148\">10,0<span class=\"_ _13\"/>%</span> -<span class=\"ls115 ws16d\">5%</span> -<span class=\"ls111 ws14c\">2,5<span class=\"_ _13\"/>%</span> 2,5<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>5%<span class=\"ls1 ws0\"> </span>10%<span class=\"ls1 ws0\"> </span>15%<span class=\"ls1 ws0\"> </span>1 EUR = xxx<span class=\"ws0\"> </span>(en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>1.584<span class=\"_ _13\"/>.714<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>USD<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">222.864</span> -<span class=\"lsff ws148\">148.<span class=\"_ _13\"/>576</span>-<span class=\"ls100 ws14e\">74.288</span>-<span class=\"lsff ws148\">37.14<span class=\"_ _13\"/>4</span>37.14<span class=\"_ _13\"/>4<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>74.288<span class=\"ls1 ws0\"> </span>148.5<span class=\"_ _13\"/>76<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>222.864<span class=\"ls1 ws0\"> </span>1,07<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">1.285.070</span>GBP 217.335<span class=\"ls1 ws0\"> </span>144.890<span class=\"ls1 ws0\"> </span>72.44536.222-<span class=\"ls100 ws14e\">36.222</span>-<span class=\"ls10f ws16c\">72.445</span> -<span class=\"ls10f ws16c\">144.890</span> -<span class=\"ls100 ws14e\">217.335</span>0,89<span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">710.957</span>CHF<span class=\"ls1 ws0\"> </span>108.301<span class=\"ls1 ws0\"> </span>72.200<span class=\"ls1 ws0\"> </span>36.10018.050-<span class=\"lsfe ws14d\">18.050</span>-<span class=\"lsfe ws14d\">36.100</span>-<span class=\"ls100 ws14e\">72.200</span> -<span class=\"lsfe ws14d\">108.301</span>0,98<span class=\"ls1 ws0\"> </span>-<span class=\"lsfc ws14a\">790.294</span>SDR<span class=\"ls1 ws0\"> </span>148.456<span class=\"ls1 ws0\"> </span>98.971<span class=\"ls1 ws0\"> </span>49.48524.743-<span class=\"ls10f ws16c\">24.743</span>-<span class=\"ls10f ws16c\">49.485</span>-<span class=\"lsfc ws14a\">98.971</span> -<span class=\"ls10f ws16c\">148.456</span>0,80<span class=\"ls1 ws0\"> </span>2.417.219<span class=\"ls1 ws0\"> </span>ZAR<span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">20.034</span>-<span class=\"ls100 ws14e\">13.356</span>-<span class=\"lsfc ws14a\">6.678</span>-<span class=\"ls100 ws14e\">3.339</span>3.3396.67813.356<span class=\"ls1 ws0\"> </span>20.03418,10<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.201.<span class=\"_ _13\"/>924<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>AUD<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">114.8<span class=\"_ _13\"/>85</span>-<span class=\"lsfc ws14a\">76.590</span>-<span class=\"ls100 ws14e\">38.295</span>-<span class=\"lsff ws148\">19.14<span class=\"_ _13\"/>7</span>19.14<span class=\"_ _13\"/>738.29576.590<span class=\"ls1 ws0\"> </span>114.88<span class=\"_ _13\"/>51,57<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.013.900<span class=\"ls1 ws0\"> </span>HKD<span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">18.288</span>-<span class=\"lsff ws148\">12.1<span class=\"_ _13\"/>92</span>-<span class=\"lsfc ws14a\">6.096</span>-<span class=\"lsfe ws14d\">3.048</span>3.0486.09612.1<span class=\"_ _13\"/>92<span class=\"ls1 ws0\"> </span>18.2888,32<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>98.021<span class=\"ls1 ws0\"> </span>65.347<span class=\"ls1 ws0\"> </span>32.674<span class=\"ls1 ws0\"> </span>16.337<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">16.3<span class=\"_ _13\"/>37</span> -<span class=\"ls100 ws14e\">32.674</span> -<span class=\"ls100 ws14e\">65.347</span> -<span class=\"lsfc ws14a\">98.02<span class=\"_ _13\"/>1</span> Notes<span class=\"_ _13\"/> :<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span>+<span class=\"lsce ws12e\">15 %</span><span class=\"ff51\"> </span>\u00bb <span class=\"lscf ws110\">signifie que la devise <span class=\"_ _1\"/>\u00e9trang\u00e8re gagne 15 % p<span class=\"_ _1\"/>ar rapport \u00e0 l<span class=\"_ _1\"/>'euro<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span>- <span class=\"lsdb ws128\">15 %</span><span class=\"ff51\"> </span>\u00bb <span class=\"lscf ws110\">signifie que la devise \u00e9t<span class=\"_ _1\"/>rang\u00e8re perd 15 %<span class=\"_ _1\"/> par rapport \u00e0 l'euro<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Un signe positif signifie un b<span class=\"_ _1\"/>\u00e9n\u00e9fice dans le<span class=\"_ _1\"/> compte de r\u00e9sultat<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Un signe n\u00e9gatif signifie une<span class=\"_ _1\"/> <span class=\"ws113\">perte dans le compte de r\u00e9sultat.<span class=\"ls1 ws0\"> </span></span></span>Risques<span class=\"_ _13\"/> de cr\u00e9dit<span class=\"_ _13\"/> et concentrat<span class=\"_ _13\"/>ions im<span class=\"_ _13\"/>portantes<span class=\"_ _13\"/> des risques de cr\u00e9di<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Le risqu<span class=\"_ _1\"/>e de cr\u00e9d<span class=\"_ _1\"/>it repr\u00e9<span class=\"_ _1\"/>sente l<span class=\"_ _1\"/>e risque <span class=\"_ _1\"/>de perte<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ci\u00e8res du<span class=\"_ _1\"/> Groupe s<span class=\"_ _1\"/>i un cli<span class=\"_ _1\"/>ent ou un<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>reparti<span class=\"_ _1\"/>e dans un <span class=\"_ _1\"/>instrum<span class=\"_ _1\"/>ent <span class=\"lsd1 ws119\">financier ne pouvait </span>rencon<span class=\"lsd2 ws0\">tr<span class=\"_ _1\"/>er ses o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns con<span class=\"_ _7\"/>tr<span class=\"_ _13\"/>ac<span class=\"_ _1\"/>tuelles. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Le risque de cr\u00e9dit <span class=\"_ _1\"/>englobe toutes <span class=\"_ _1\"/>les formes d\u2019exposition au <span class=\"_ _1\"/>risque de contrepartie<span class=\"_ _1\"/> <span class=\"ws118\">comme<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">le non</span>-</span></span>respect par la con<span class=\"_ _1\"/>trepartie de ses obl<span class=\"_ _1\"/>igations envers l<span class=\"_ _1\"/>e Groupe,<span class=\"_ _1\"/> dans l<span class=\"_ _1\"/>e cadre d<span class=\"_ _1\"/>e pr\u00eats,<span class=\"_ _7\"/> de couvertu<span class=\"_ _1\"/>re, de r\u00e8gl<span class=\"_ _7\"/>ements et<span class=\"ls1 ws0\"> <span class=\"lsd2\">d\u2019au<span class=\"_ _1\"/>tres ac<span class=\"_ _1\"/>tivit\u00e9<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ci\u00e8res. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span></span>L\u2019exposition maximale du <span class=\"_ _1\"/>Groupe aux risqu<span class=\"_ _1\"/>es de cr\u00e9dit (sans teni<span class=\"_ _1\"/>r compte de la valeur d<span class=\"_ _1\"/>e toute garantie ou au<span class=\"_ _1\"/>tre s\u00fbret\u00e9 d\u00e9ten<span class=\"lsd1 ws114\">ue) dans l\u2019<span class=\"_ _1\"/>\u00e9ventualit\u00e9 </span>o\u00f9 la contrepartie ne <span class=\"_ _1\"/>remplit pas ses obli<span class=\"_ _1\"/>gations relatives \u00e0 chaqu<span class=\"_ _1\"/>e class<span class=\"lsd2 ws0\">e d'ac<span class=\"_ _1\"/>tifs fin<span class=\"_ _1\"/>ancier<span class=\"_ _1\"/>s compta<span class=\"_ _1\"/>bilis\u00e9<span class=\"_ _1\"/>s, y comp<span class=\"_ _7\"/>ris les prod<span class=\"_ _1\"/>uits d<span class=\"_ _1\"/>\u00e9riv\u00e9s,<span class=\"_ _1\"/> </span>correspond \u00e0 la val<span class=\"_ _1\"/>eur comptable de c<span class=\"_ _1\"/>es actifs dans le bilan<span class=\"_ _1\"/> et aux garant<span class=\"_ _1\"/>ies bancaires accord\u00e9es. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Afin de <span class=\"_ _1\"/>r\u00e9duire l<span class=\"_ _1\"/>e risqu<span class=\"_ _1\"/>e de cr\u00e9d<span class=\"_ _1\"/>it li<span class=\"_ _1\"/>\u00e9 aux act<span class=\"_ _1\"/>ivit\u00e9s fi<span class=\"_ _1\"/>nanci\u00e8res<span class=\"_ _1\"/> et \u00e0 la<span class=\"_ _1\"/> gestio<span class=\"_ _1\"/>n de la t<span class=\"_ _1\"/>r\u00e9soreri<span class=\"_ _1\"/>e du Gro<span class=\"_ _1\"/>upe, les <span class=\"_ _1\"/>transac<span class=\"_ _1\"/>tion<span class=\"lsd1 ws114\">s sont par p<span class=\"_ _1\"/>rincipe seulement </span>conclues avec des <span class=\"_ _1\"/>institutions financi\u00e8res de pr<span class=\"_ _1\"/>emier ordre, dont les <span class=\"_ _1\"/>ratings \u00e0 long terme <span class=\"_ _1\"/>sont au minimum A<span class=\"ls1 ws0\">-<span class=\"_ _1\"/> <span class=\"lsd7 ws110\">(S&amp;P). </span> </span>Le Groupe applique l\u2019ap<span class=\"_ _1\"/>proche simplifi\u00e9e pr<span class=\"_ _1\"/>\u00e9vue par la norme IFRS<span class=\"_ _1\"/> 9 dans l\u2019estimation<span class=\"_ _1\"/> des risques de <span class=\"_ _1\"/>cr\u00e9dit attendus pou<span class=\"_ _1\"/>r les<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">cr<span class=\"_ _13\"/>\u00e9anc<span class=\"_ _13\"/>es </span></span>commerciales et les ac<span class=\"_ _1\"/>tifs sur contrats. Ce qu<span class=\"_ _1\"/>i signifie que le G<span class=\"_ _1\"/>roupe comptabilise les pertes de<span class=\"_ _1\"/> cr\u00e9dit<span class=\"ls1 ws0\"> </span>attendues sur la<span class=\"_ _1\"/> dur\u00e9e de vie. La d\u00e9termination de ce<span class=\"_ _1\"/>tte provision pour pe<span class=\"_ _1\"/>rtes de valeur peut <span class=\"_ _1\"/>se faire au niveau d\u2019un<span class=\"_ _1\"/> portefeuille ou de <span class=\"_ _1\"/>mani\u00e8re individualis\u00e9e<span class=\"lsd3 ws118\">, en<span class=\"_ _1\"/> fonctio<span class=\"_ _1\"/>n des r<span class=\"_ _1\"/>isques </span>estim\u00e9s s<span class=\"_ _1\"/>ur le cl<span class=\"_ _1\"/>ient. <span class=\"ls1 ws0\"> </span>Le risqu<span class=\"_ _1\"/>e de c<span class=\"_ _1\"/>r\u00e9dit su<span class=\"_ _7\"/>r<span class=\"_ _13\"/> les a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"_ _1\"/>s op\u00e9rat<span class=\"_ _1\"/>io<span class=\"lsd3 ws118\">nnelle<span class=\"_ _1\"/>s r\u00e9ali<span class=\"_ _1\"/>s\u00e9es avec<span class=\"_ _1\"/> des cl<span class=\"_ _1\"/>ients de <span class=\"_ _1\"/>taille s<span class=\"_ _1\"/>ignificativ<span class=\"_ _1\"/>e est<span class=\"_ _1\"/> g\u00e9r\u00e9 et <span class=\"_ _1\"/>contr\u00f4l\u00e9 s<span class=\"_ _1\"/>ur bas<span class=\"_ _1\"/>e individu<span class=\"_ _1\"/>elle. Le <span class=\"_ _1\"/>cas </span>\u00e9ch\u00e9ant, le Groupe<span class=\"_ _1\"/> requiert des garanties addi<span class=\"_ _1\"/>tionnelles. Il importe ce<span class=\"_ _1\"/>pendant de mentionner qu<span class=\"_ _1\"/>e ces clients de taille ne<span class=\"_ _1\"/> rep<span class=\"lsd1 ws114\">r\u00e9sentent pas un poid<span class=\"lsde ws122\">s </span></span>significatif au niveau du <span class=\"_ _1\"/>Groupe, le <span class=\"_ _1\"/>portefeuille clients du Group<span class=\"_ _1\"/>e \u00e9tant essentiellement <span class=\"_ _1\"/>compos\u00e9 d\u2019un <span class=\"_ _1\"/>nombre important de pe<span class=\"_ _1\"/><span class=\"lsd2 ws0\">tits clien<span class=\"_ _7\"/>ts. Le risque<span class=\"_ _1\"/> </span>cr\u00e9dit et<span class=\"_ _1\"/> la con<span class=\"_ _1\"/>centratio<span class=\"_ _1\"/>n des ri<span class=\"_ _1\"/>sques d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> li\u00e9s aux<span class=\"_ _1\"/> cr\u00e9ances<span class=\"_ _1\"/> comm<span class=\"_ _1\"/>erciales e<span class=\"_ _1\"/>st donc l<span class=\"_ _1\"/>imit\u00e9.<span class=\"_ _1\"/> Pour les<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd3 ws118\">cr\u00e9ance<span class=\"_ _1\"/>s vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">vis d\u2019op<span class=\"_ _1\"/>\u00e9rateurs \u00e9trangers de </span></span></span></span>t\u00e9l\u00e9com<span class=\"_ _1\"/>munication<span class=\"_ _1\"/>s, la <span class=\"_ _1\"/>concentra<span class=\"_ _1\"/>tion de<span class=\"_ _1\"/>s risques<span class=\"_ _1\"/> de cr\u00e9di<span class=\"_ _1\"/>t est \u00e9ga<span class=\"_ _1\"/>lemen<span class=\"_ _1\"/>t limit\u00e9e<span class=\"_ _1\"/> en ra<span class=\"_ _1\"/>ison d\u2019acco<span class=\"_ _1\"/>rds d<span class=\"_ _1\"/>e comp<span class=\"_ _1\"/>ensation d<span class=\"_ _1\"/>es cr\u00e9an<span class=\"_ _1\"/>ces et<span class=\"_ _1\"/> des det<span class=\"_ _1\"/>tes envers <span class=\"_ _1\"/>ces soci\u00e9t<span class=\"_ _1\"/>\u00e9s (cf. a<span class=\"_ _1\"/>nnexe<span class=\"_ _1\"/> 14.3), d<span class=\"_ _1\"/>\u2019obligation<span class=\"_ _1\"/>s de pa<span class=\"_ _1\"/>iement a<span class=\"lscf ws110\">n<span class=\"_ _1\"/>ticip\u00e9, de garanties<span class=\"_ _1\"/> bancaires, de garanties fo<span class=\"_ _1\"/>urnies par des soci<span class=\"_ _1\"/>\u00e9t\u00e9s parentes et </span>de<span class=\"_ _13\"/> li<span class=\"_ _13\"/>mit<span class=\"_ _13\"/>es<span class=\"_ _13\"/> de cr<span class=\"_ _13\"/>\u00e9d<span class=\"_ _13\"/>it<span class=\"_ _13\"/> d\u00e9<span class=\"_ _13\"/>li<span class=\"_ _13\"/>vr\u00e9<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>ar de<span class=\"_ _13\"/>s<span class=\"_ _13\"/> ass<span class=\"_ _13\"/>ur<span class=\"_ _13\"/>eur<span class=\"_ _13\"/>s<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">cr\u00e9di<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span></span></span>Le Group<span class=\"_ _1\"/>e est <span class=\"_ _1\"/>expos\u00e9 \u00e0 un<span class=\"_ _1\"/> risqu<span class=\"_ _1\"/>e de cr\u00e9an<span class=\"_ _7\"/>ces irr\u00e9couvr<span class=\"_ _1\"/>ables en<span class=\"_ _1\"/> cas de d<span class=\"_ _1\"/>\u00e9faut pa<span class=\"_ _1\"/>r les <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rties su<span class=\"_ _1\"/>r les d\u00e9p\u00f4<span class=\"_ _1\"/>ts <span class=\"lscf ws113\">\u00e0 court terme aupr\u00e8s des </span>banques et les p<span class=\"_ _1\"/>roduits d\u00e9riv\u00e9s (cf. annexe 3<span class=\"_ _1\"/>2.<span class=\"ls1 ws0\">2</span>). Le Groupe n<span class=\"_ _1\"/>e s'attend cependant pas \u00e0 <span class=\"_ _1\"/>ce cas de figure <span class=\"lsd5 ws94\">car<span class=\"ls1 ws0\"> </span></span>le Groupe ne traite qu\u2019av<span class=\"_ _1\"/>ec des institu<span class=\"_ _1\"/>tions f<span class=\"_ _1\"/>inanci\u00e8r<span class=\"_ _1\"/>es de <span class=\"_ _1\"/>premier <span class=\"_ _1\"/>ordre. D<span class=\"_ _1\"/>e plu<span class=\"_ _1\"/>s, par p<span class=\"_ _1\"/>rincipe,<span class=\"_ _1\"/> le Gro<span class=\"_ _1\"/>upe n\u2019inv<span class=\"_ _7\"/>estit qu<span class=\"lscf ws110\">e dan<span class=\"_ _1\"/>s des titres hautement l<span class=\"_ _1\"/>iquides et \u00e0 court<span class=\"ls1 ws0\">-<span class=\"lsd5 ws94\">terme<span class=\"_ _13\"/> </span></span></span>(essenti<span class=\"_ _1\"/>ellement <span class=\"_ _1\"/>tr\u00e9so<span class=\"_ _1\"/>rerie et \u00ab \u00e9<span class=\"_ _1\"/>quiva<span class=\"_ _1\"/>lents d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie \u00bb) pou<span class=\"_ _1\"/>r lesq<span class=\"_ _1\"/>uels le G<span class=\"_ _1\"/>roupe ne<span class=\"_ _1\"/> compta<span class=\"_ _1\"/>bilise pa<span class=\"_ _7\"/>s<span class=\"_ _13\"/> de prov<span class=\"_ _1\"/>isions p<span class=\"_ _1\"/>our <span class=\"lscf ws110\">pertes<span class=\"_ _1\"/> de valeur \u00e9tant </span>donn\u00e9 l\u2019<span class=\"_ _1\"/>excellen<span class=\"_ _1\"/>t \u00ab cred<span class=\"_ _1\"/>it rating<span class=\"_ _1\"/> \u00bb des <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rties.<span class=\"ls1 ws0\">  </span>Le Groupe surveille le<span class=\"_ _1\"/>s changements potent<span class=\"_ _1\"/>iels de rating des con<span class=\"_ _1\"/>treparties en suivant l<span class=\"_ _1\"/>eurs \u00ab credit rat<span class=\"_ _1\"/>ing \u00bb externes sur une bas<span class=\"_ _1\"/>e continue ainsi que l\u2019\u00e9volution de leu<span class=\"_ _1\"/>rs taux pour l<span class=\"_ _1\"/>es contrats d\u2019\u00e9changes <span class=\"_ _1\"/>sur d\u00e9faut de cr\u00e9dit (c<span class=\"_ _1\"/>redit default swap) (ce <span class=\"_ _1\"/>qui est souvent un f<span class=\"_ _1\"/>acteur d\u00e9terminant d\u2019un<span class=\"_ _1\"/> changement futur du <span class=\"_ _1\"/>rating).<span class=\"ls1 ws0\"> </span>En outre,<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e est expos\u00e9 a<span class=\"_ _1\"/>u risq<span class=\"_ _1\"/>ue de <span class=\"_ _1\"/>cr\u00e9dit \u00e0 <span class=\"_ _1\"/>travers l\u2019<span class=\"_ _1\"/>octroi o<span class=\"_ _1\"/>ccasionn<span class=\"_ _1\"/>el de ga<span class=\"_ _1\"/>ranties ban<span class=\"_ _7\"/>caires sans<span class=\"ls1 ws0\">-<span class=\"_ _1\"/><span class=\"lsd3 ws118\">recours en<span class=\"_ _1\"/> faveur<span class=\"_ _1\"/> des cl<span class=\"_ _1\"/>ients </span></span>institutionnels ou gouv<span class=\"_ _1\"/>ernementaux. Au 31 d\u00e9c<span class=\"_ _1\"/>embre 2022, le Grou<span class=\"_ _1\"/>pe avait octroy\u00e9 des ga<span class=\"_ _1\"/>ranties bancaires pour un m<span class=\"_ _1\"/>ontant de 40 m<span class=\"_ _1\"/>illions EUR. Ce montant \u00e9tait de 49 millions EUR au 31 d\u00e9cembre 2021. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe n\u2019a pas m<span class=\"_ _1\"/>is en garantie <span class=\"_ _1\"/>des actifs financiers, et ne<span class=\"_ _1\"/> d\u00e9tient pas de s<span class=\"_ _1\"/>uret\u00e9s sur ses contrep<span class=\"lsd5 ws94\">artie<span class=\"_ _13\"/>s<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span></span>Risque de li<span class=\"_ _13\"/>quidit<span class=\"_ _13\"/>\u00e9<span class=\"ls1 ws0\"> </span>Conform\u00e9ment \u00e0 la po<span class=\"_ _1\"/>litique de tr\u00e9sorerie, le d\u00e9p<span class=\"_ _1\"/>artement de Tr\u00e9so<span class=\"_ _1\"/>rerie du Groupe g\u00e8re son <span class=\"_ _1\"/>co\u00fbt global de finance<span class=\"_ _1\"/>ment en util<span class=\"lse6 ws152\">isa<span class=\"_ _13\"/>nt<span class=\"_ _13\"/> une<span class=\"_ _13\"/> </span>combinaison de dett<span class=\"_ _1\"/>es \u00e0 taux fixe <span class=\"_ _1\"/>et variable. <span class=\"ls1 ws0\"> </span>Une r\u00e9s<span class=\"_ _1\"/>erve de l<span class=\"_ _1\"/>iquidit\u00e9s,<span class=\"_ _1\"/> que ce<span class=\"_ _1\"/> soit sou<span class=\"_ _1\"/>s l<span class=\"lscf ws110\">a forme <span class=\"_ _1\"/>de lignes de cr\u00e9di<span class=\"_ _1\"/>t ou de tr\u00e9sorerie, e<span class=\"_ _1\"/>st maintenue dans le but<span class=\"_ _1\"/> de garantir la solvabil<span class=\"_ _1\"/>it\u00e9 et la </span>flexibilit\u00e9 financi\u00e8re du <span class=\"_ _1\"/>Groupe \u00e0 tout momen<span class=\"_ _1\"/>t. A cette fin, Prox<span class=\"_ _1\"/>imus SA est entr\u00e9 dans d<span class=\"_ _1\"/>es accords d\u2019engagement d<span class=\"_ _1\"/>ans des cr\u00e9dits bila<span class=\"_ _1\"/>t\u00e9raux d\u2019\u00e9ch\u00e9a<span class=\"_ _1\"/>nce<span class=\"lscf ws110\">s diverses ainsi que<span class=\"_ _1\"/> dans un engag<span class=\"_ _1\"/>ement de nouvelle facil<span class=\"_ _1\"/>it\u00e9 de cr\u00e9dit li\u00e9e \u00e0 de<span class=\"_ _1\"/>s objectifs de <span class=\"_ _1\"/>performance durable (cr\u00e9dit<span class=\"_ _1\"/> sy<span class=\"ws118\">ndiqu\u00e9 </span></span>revolving) de 751 millions EUR. Po<span class=\"_ _1\"/>ur les questions de financement de moyen<span class=\"_ _1\"/> terme, le Groupe utilise d<span class=\"_ _1\"/>es obligations et des e<span class=\"lscf ws113\">mprunts \u00e0 moyen </span>terme. Le profil de ma<span class=\"_ _1\"/>turit\u00e9 des de<span class=\"_ _1\"/>ttes couvre plusieurs ann\u00e9es.<span class=\"_ _1\"/> Le d\u00e9partement <span class=\"_ _1\"/>de Tr\u00e9sorerie du Grou<span class=\"_ _1\"/>pe \u00e9value fr\u00e9quemment <span class=\"_ _1\"/>se<span class=\"lsd5 ws129\">s s<span class=\"_ _13\"/>our<span class=\"_ _13\"/>ces<span class=\"_ _13\"/> de<span class=\"_ _13\"/> </span>financement, en tenan<span class=\"_ _1\"/>t compte de son p<span class=\"_ _1\"/>ropre rating et des <span class=\"_ _1\"/>conditions g\u00e9n\u00e9rales du m<span class=\"_ _1\"/>arch\u00e9. <span class=\"ls1 ws0\"> </span>Le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span><span class=\"ws118\">d<span class=\"_ _1\"/>essous <span class=\"_ _1\"/>r\u00e9sume le p<span class=\"_ _1\"/>rofil d'<span class=\"_ _1\"/>\u00e9ch\u00e9anc<span class=\"_ _1\"/>e des pa<span class=\"_ _1\"/>ssifs \u00e0 lo<span class=\"_ _1\"/>ng ter<span class=\"_ _1\"/>me (et d<span class=\"_ _1\"/>es portio<span class=\"_ _1\"/>ns \u00e0 cou<span class=\"_ _1\"/>rt ter<span class=\"_ _1\"/>me connex<span class=\"_ _1\"/>es) port<span class=\"_ _1\"/>ant int<span class=\"_ _1\"/>\u00e9r\u00eat du G<span class=\"_ _1\"/>rou<span class=\"lscf\">pe<span class=\"ls1 ws0\">, <span class=\"lsd5 ws94\">\u00e0 </span></span></span></span></span>chaque date de cl\u00f4tu<span class=\"_ _1\"/>re. Ce profil d<span class=\"_ _1\"/>'\u00e9ch\u00e9ance est bas\u00e9 sur le<span class=\"_ _1\"/>s paiements d'int\u00e9r\u00eats cont<span class=\"_ _1\"/>ractuels non actualis\u00e9s <span class=\"_ _1\"/>et les remb<span class=\"ws113\">oursement<span class=\"_ _1\"/>s de capit<span class=\"_ _13\"/>al. </span>Pour les dettes \u00e0 taux<span class=\"_ _1\"/> variable, les <span class=\"_ _1\"/>taux d'int\u00e9r\u00eat utilis\u00e9s pour<span class=\"_ _1\"/> d\u00e9terminer les sorties d<span class=\"_ _1\"/>e tr\u00e9sorerie sont c<span class=\"_ _1\"/>eux en vigueur \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">leur der<span class=\"_ _13\"/>ni\u00e8r<span class=\"_ _13\"/>e da<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e </span></span>fixation des prix avant<span class=\"_ _1\"/> la date de repo<span class=\"_ _1\"/>rting (au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022 et 2021, r<span class=\"_ _1\"/>espective<span class=\"lsd3 ws118\">ment).<span class=\"_ _1\"/> Les dette<span class=\"_ _1\"/>s de l<span class=\"_ _1\"/>easing (po<span class=\"_ _1\"/>ur le p<span class=\"_ _1\"/>rofil d'\u00e9<span class=\"_ _1\"/>ch\u00e9ance d<span class=\"_ _1\"/>es </span>dettes d<span class=\"_ _1\"/>e leasin<span class=\"_ _1\"/>g, voir la<span class=\"_ _1\"/> note 6<span class=\"_ _1\"/>), les d\u00e9<span class=\"_ _1\"/>riv\u00e9s et<span class=\"_ _1\"/> les de<span class=\"_ _1\"/>ttes couran<span class=\"_ _7\"/>tes portant in<span class=\"_ _1\"/>t\u00e9r\u00eat n<span class=\"_ _1\"/>e sont <span class=\"_ _1\"/>pas consi<span class=\"_ _1\"/>d\u00e9r\u00e9s da<span class=\"_ _1\"/>ns ce <span class=\"_ _1\"/>tablea<span class=\"lscf\">u.<span class=\"ls1 ws0\"> </span></span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>2024<span class=\"ls1 ws0\"> </span>2025<span class=\"ls1 ws0\"> </span>2026<span class=\"ls1 ws0\"> </span>2027<span class=\"ls1 ws0\">-</span>2048<span class=\"ls1 ws0\"> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls10f ws166\">d\u00e9cembre 202<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span></span>Capital<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _82\"> </span><span class=\"ls100 ws14e\">252</span> <span class=\"_ _10f\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>1</span> <span class=\"_ _106\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _30\"> </span><span class=\"ls100 ws14e\">1.550</span> </span>Int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span></span>46<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span></span>46<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span></span>44<span class=\"ls1 ws0\"> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">29</span> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/>6</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>297<span class=\"ls1 ws0\"> </span>146<span class=\"ls1 ws0\"> </span>644<span class=\"ls1 ws0\"> </span>529<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>1.666<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>Capital<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _22a\"> </span><span class=\"lsff ws148\">111</span> <span class=\"_ _32\"> </span><span class=\"lsff ws148\">610</span> <span class=\"_ _106\"> </span><span class=\"ls100 ws14e\">509</span> <span class=\"_ _3d\"> </span><span class=\"lsff ws148\">18<span class=\"_ _13\"/></span> <span class=\"_ _106\"> </span><span class=\"lsff ws148\">1.5<span class=\"_ _13\"/>62<span class=\"_ _13\"/></span> </span>Int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _22b\"> </span></span>47<span class=\"ls1 ws0\"> <span class=\"_ _a2\"> </span></span>44<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span><span class=\"ls100 ws14e\">30</span> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">116<span class=\"_ _13\"/></span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>158<span class=\"ls1 ws0\"> </span>654<span class=\"ls1 ws0\"> </span>539<span class=\"ls1 ws0\"> </span>38<span class=\"ls1 ws0\"> </span>1.678<span class=\"ls1 ws0\"> </span>Les sort<span class=\"_ _1\"/>ies de <span class=\"ls109 ws11d\">tr\u00e9<span class=\"_ _1\"/>soreri<span class=\"_ _1\"/>e pr\u00e9v<span class=\"_ _1\"/>ues <span class=\"_ _1\"/>en 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">3 <span class=\"lsd3 ws118\">pour l<span class=\"_ _1\"/>\u2019ann\u00e9e d<span class=\"_ _1\"/>e r\u00e9f\u00e9ren<span class=\"_ _1\"/>ce 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">2 </span>et les so<span class=\"_ _1\"/>rties d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie pr<span class=\"_ _1\"/>\u00e9vues en<span class=\"_ _1\"/> 202<span class=\"ls1 ws0\">2 </span>pour<span class=\"_ _1\"/> l\u2019ann\u00e9e d<span class=\"_ _1\"/>e r\u00e9f<span class=\"_ _1\"/>\u00e9rence </span></span></span>202<span class=\"ls1 ws0\">1 <span class=\"lsda ws114\">sont <span class=\"lscf ws118\">impac<span class=\"lsd3\">t\u00e9es par<span class=\"_ _1\"/> les cert<span class=\"_ _1\"/>ificats<span class=\"_ _1\"/> du tr\u00e9sor<span class=\"_ _1\"/> et le<span class=\"_ _1\"/>s pr\u00eats \u00e0<span class=\"_ _1\"/> court <span class=\"_ _1\"/>terme.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span></span>Facili<span class=\"_ _13\"/>t\u00e9s de cr\u00e9di<span class=\"_ _13\"/>t bancai<span class=\"_ _13\"/>re au 31 d\u00e9cembre 202<span class=\"_ _13\"/>2<span class=\"ls1 ws0\"> </span>Outre le<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> portant <span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> mention<span class=\"_ _1\"/>n\u00e9s da<span class=\"_ _1\"/>ns les an<span class=\"_ _1\"/>nexes 1<span class=\"_ _1\"/>9.1 et 1<span class=\"_ _1\"/>9.2, le <span class=\"_ _1\"/>Groupe b\u00e9n<span class=\"_ _1\"/>\u00e9ficie d<span class=\"_ _1\"/>e facil<span class=\"_ _1\"/>it\u00e9s de c<span class=\"_ _1\"/>r\u00e9dit \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">terme de 751<span class=\"_ _1\"/> millions </span></span>EUR. Ces facilit\u00e9s sont<span class=\"_ _1\"/> accord\u00e9es par un<span class=\"_ _1\"/> groupe diversifi\u00e9 de banqu<span class=\"_ _1\"/>es belges et in<span class=\"_ _1\"/>ternationale<span class=\"lsd3 ws118\">s. Au 31<span class=\"_ _7\"/> d\u00e9cembre 2<span class=\"_ _1\"/>02<span class=\"ls1 ws0\">2<span class=\"lsd4 ws94\">, ces fa<span class=\"_ _13\"/>ci<span class=\"_ _13\"/>lit<span class=\"_ _13\"/>\u00e9s de cr<span class=\"_ _13\"/>\u00e9di<span class=\"_ _13\"/>t ne<span class=\"_ _13\"/> sont<span class=\"_ _13\"/> </span></span></span>pas utilis\u00e9es. Un mon<span class=\"_ _1\"/>tant total de 751 million<span class=\"_ _1\"/>s EUR de lignes de <span class=\"_ _1\"/>cr\u00e9dit est donc d<span class=\"_ _1\"/>isponible au 31 d\u00e9c<span class=\"_ _1\"/>embre 202<span class=\"ls1 ws0\">2<span class=\"lsd2 ws115\">. </span> </span>Le Groupe a \u00e9galem<span class=\"_ _1\"/>ent mis en pla<span class=\"_ _1\"/>ce un programme Euro<span class=\"_ _1\"/> Medium Term No<span class=\"_ _1\"/>tes (\"EMTN\") de 3,5<span class=\"ls1 ws0\"> </span>millia<span class=\"_ _1\"/>rds EUR et un program<span class=\"_ _1\"/>me de papier commercial (Commercial<span class=\"_ _1\"/> Paper, \"CP\") de 1 mill<span class=\"_ _1\"/>iard EUR. Au 31 d\u00e9c<span class=\"_ _1\"/>embre 202<span class=\"ls1 ws0\">2<span class=\"lsd1 ws119\">, un montant de 2.350 millions E<span class=\"_ _13\"/>UR \u00e9tait utilis\u00e9 da<span class=\"_ _13\"/>ns le cadre du </span></span>programme EMTN, <span class=\"_ _1\"/>tandis que le program<span class=\"_ _1\"/>me C<span class=\"ws118\">ommercial <span class=\"ls1 ws0\">P<span class=\"lsd5 ws94\">aper<span class=\"_ _13\"/></span> </span></span>pr\u00e9sente un mo<span class=\"_ _1\"/>ntan<span class=\"lsd2 ws0\">t \u00e9mis<span class=\"_ _1\"/> et exist<span class=\"_ _1\"/>ant d<span class=\"_ _1\"/>e <span class=\"lscc ws10f\">477 <span class=\"lsd1 ws119\">millions E<span class=\"_ _13\"/>UR.</span></span><span class=\"ls1\"> </span></span>Annexe 3<span class=\"_ _1\"/>2.3. Positi<span class=\"_ _7\"/>on financi\u00e8r<span class=\"_ _1\"/>e nette du<span class=\"_ _7\"/> Groupe<span class=\"ff4d fs3e ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e d\u00e9fin<span class=\"_ _1\"/>it la posi<span class=\"_ _1\"/>tion fin<span class=\"_ _1\"/>anci\u00e8re n<span class=\"_ _1\"/>ette com<span class=\"_ _1\"/>me \u00e9tan<span class=\"_ _1\"/>t le mo<span class=\"_ _1\"/>ntant ne<span class=\"_ _1\"/>t des pla<span class=\"_ _1\"/>cement<span class=\"_ _1\"/>s de tr\u00e9<span class=\"_ _1\"/>sorerie<span class=\"_ _1\"/>, de la tr<span class=\"_ _1\"/>\u00e9sorerie<span class=\"_ _1\"/> et d<span class=\"lscf ws113\">es \u00e9quivalents de </span>tr\u00e9sor<span class=\"_ _1\"/>erie, moin<span class=\"_ _1\"/>s toutes<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">l<span class=\"_ _1\"/>es dettes financi\u00e8res po<span class=\"_ _1\"/>rtant int\u00e9r\u00eats et les produits d<span class=\"_ _1\"/>\u00e9riv\u00e9s s\u2019y rapportant, y<span class=\"_ _1\"/> compris les revalor<span class=\"_ _1\"/>isations \u00e0 la juste vale<span class=\"lsd5 ws94\">ur </span></span></span>ainsi que les obliga<span class=\"_ _1\"/>tions locatives. La position n<span class=\"_ _1\"/>ette ne comprend pa<span class=\"_ _1\"/>s les cr\u00e9ances comm<span class=\"_ _1\"/>erciales \u00e0 long <span class=\"_ _1\"/>terme.<span class=\"ls1 ws0\"> </span>La position fina<span class=\"lscf ws110\">nci\u00e8re nette ajus<span class=\"_ _1\"/>t\u00e9e correspond aux de<span class=\"_ _1\"/>ttes financi\u00e8res portant<span class=\"_ _1\"/> int\u00e9r\u00eats (court terme<span class=\"_ _1\"/> et long terme) <span class=\"_ _1\"/>desquelles sont d\u00e9duit<span class=\"_ _1\"/>s l<span class=\"ws118\">a </span></span>tr\u00e9soreri<span class=\"_ _1\"/>e et l<span class=\"_ _1\"/>es \u00e9quiva<span class=\"_ _1\"/>lents de t<span class=\"_ _1\"/>r\u00e9sore<span class=\"_ _1\"/>rie. Les obl<span class=\"_ _7\"/>igations loca<span class=\"_ _1\"/>tives s<span class=\"_ _1\"/>ont exclu<span class=\"_ _1\"/>es de ce<span class=\"_ _1\"/>tte posi<span class=\"_ _1\"/>tion.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls10f ws16c\">d\u00e9cembre<span class=\"ls1 ws0\"> </span></span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe 2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Placements de tr\u00e9sorerie, tr\u00e9sorerie et \u00e9quiva<span class=\"_ _1\"/>lents de tr\u00e9sorerie<span class=\"ls1 ws0\"> <span class=\"_ _54\"> </span><span class=\"lsff ws163\">16 / <span class=\"_ _13\"/>17</span> <span class=\"_ _fa\"> </span><span class=\"ls100 ws14e\">249</span> <span class=\"_ _1bd\"> </span><span class=\"lsfc ws14a\">299</span> </span>D\u00e9ri<span class=\"_ _1\"/>v\u00e9s (coura<span class=\"_ _1\"/>nts et non co<span class=\"_ _1\"/>urants)<span class=\"ls1 ws0\"> <span class=\"_ _1fe\"> </span><span class=\"lsff ws148\">12<span class=\"_ _13\"/></span> <span class=\"_ _50\"> </span>3 <span class=\"_ _11c\"> </span><span class=\"ls100 ws14e\">208</span> </span>ACTIFS COURANTS<span class=\"ls1 ws0\"> <span class=\"_ _145\"> </span>0 <span class=\"_ _1fa\"> </span>2 </span>Actif<span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>509<span class=\"ls1 ws0\"> </span>Dettes \u00e0 long terme (*)<span class=\"ls1 ws0\"> <span class=\"_ _22c\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _66\"> </span>-<span class=\"lsfc ws14a\">2.94<span class=\"_ _13\"/>4<span class=\"_ _125\"> </span></span>-<span class=\"ls100 ws14e\">2.876</span> </span>Dettes \u00e0 co<span class=\"_ _1\"/>urt term<span class=\"_ _1\"/>e (*)<span class=\"ls1 ws0\"> <span class=\"_ _141\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _111\"> </span>-<span class=\"ls100 ws14e\">321<span class=\"_ _ab\"> </span></span>-<span class=\"lsfc ws14a\">662</span></span>Dettes<span class=\"ls1 ws0\"> </span>-<span class=\"lsfc ws14a\">3.265</span> -<span class=\"ls100 ws14e\">3.538</span> Position fi<span class=\"_ _13\"/>nanci\u00e8re net<span class=\"_ _13\"/>te (*)<span class=\"ws0\"> </span>-<span class=\"lsff ws148\">3.0<span class=\"_ _13\"/>13</span> -<span class=\"ls100 ws14e\">3.030</span> Dont obligations locat<span class=\"_ _13\"/>ives<span class=\"ws0\"> <span class=\"_ _22d\"> </span><span class=\"ls100 ws14e\">273</span> <span class=\"_ _166\"> </span><span class=\"ls100 ws14e\">272</span> </span>Position f<span class=\"_ _1\"/>inanci\u00e8re n<span class=\"_ _1\"/>ette ajust\u00e9e (<span class=\"_ _1\"/>**)<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">2.740</span> -<span class=\"ls100 ws14e\">2.758</span> (*) y co<span class=\"_ _1\"/>mpris le<span class=\"_ _1\"/>s d\u00e9riv\u00e9s et l<span class=\"_ _1\"/>es <span class=\"ls1 ws14c\">obligations locativ<span class=\"_ _13\"/>es<span class=\"ws0\"> </span></span>(**) L<span class=\"_ _1\"/>a positi<span class=\"_ _1\"/>on financi\u00e8<span class=\"_ _1\"/>re nette aju<span class=\"_ _1\"/>st\u00e9e exclut l<span class=\"_ _1\"/>es obli<span class=\"_ _1\"/>gation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>L\u2019objectif du Groupe en <span class=\"_ _1\"/>mati\u00e8re de ges<span class=\"_ _1\"/>tion du capital vise \u00e0<span class=\"_ _1\"/> maintenir une position f<span class=\"_ _1\"/>inanci\u00e8re nette ainsi <span class=\"_ _1\"/>qu\u2019un ratio de capitaux p<span class=\"_ _1\"/>ropres <span class=\"ws118\">permettant </span>de toujours assurer un<span class=\"_ _1\"/> acc\u00e8s ais\u00e9 et flexible a<span class=\"_ _1\"/>ux march\u00e9s financier<span class=\"_ _1\"/>s \u00e0 tout moment, c<span class=\"_ _1\"/>eci, dans le but d\u2019\u00eatre capable<span class=\"_ _1\"/> de finan<span class=\"lsd4 ws94\">cer de<span class=\"_ _13\"/>s pr<span class=\"_ _13\"/>ojets<span class=\"_ _13\"/> </span>strat\u00e9giques et d\u2019offrir une r\u00e9mun\u00e9ration attrayante \u00e0 ses actionnaires.<span class=\"ls1 ws0\"> </span>Pendant les deux ann\u00e9<span class=\"_ _13\"/>es pr\u00e9sent<span class=\"lscf ws110\">\u00e9es, le Groupe n<span class=\"_ _1\"/>\u2019a proc\u00e9d\u00e9 \u00e0 aucune \u00e9m<span class=\"_ _1\"/>ission d\u2019actions ou d\u2019aut<span class=\"_ _1\"/>res instruments dilutifs., \u00e0 l\u2019ex<span class=\"_ _1\"/>ception d\u2019actions </span>vendues au manag<span class=\"_ _1\"/>ement du Groupe avec un<span class=\"_ _1\"/>e d\u00e9cote de 16,70%<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Annexe 3<span class=\"_ _1\"/>2.4. Cat\u00e9<span class=\"_ _1\"/>gories d\u2019<span class=\"_ _1\"/>instrum<span class=\"_ _1\"/>ents fi<span class=\"_ _1\"/>nanciers<span class=\"_ _1\"/><span class=\"ff4d fs3e ls1 ws0\"> </span>Le Groupe utilise occ<span class=\"_ _1\"/>asionnellement des swaps de <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat (IRS<span class=\"_ _1\"/>) et de devises (IRCS) <span class=\"_ _1\"/>pour g\u00e9rer l\u2019exposi<span class=\"_ _1\"/>tion au risque d\u2019int\u00e9r\u00eat e<span class=\"_ _1\"/>t de ta<span class=\"lsd5 ws129\">ux de<span class=\"_ _13\"/> </span>change sur ses dettes \u00e0 long t<span class=\"_ _1\"/>erme portant int\u00e9r\u00eats (cf. annexe 32<span class=\"lsd2 ws115\">.2<span class=\"lscd ws15f\">).<span class=\"ls1 ws0\"> </span></span></span>Les tableaux suivants pr\u00e9sentent l<span class=\"_ _1\"/>es instruments finan<span class=\"lscf ws110\">ciers souscrits<span class=\"_ _1\"/> par le Groupe, pa<span class=\"_ _1\"/>r cat\u00e9gorie d\u00e9finie dan<span class=\"_ _1\"/>s la norme IFRS 9, <span class=\"_ _1\"/>de m\u00eame que les </span>gains et pertes r\u00e9<span class=\"_ _1\"/>sultant de la revalorisation \u00e0<span class=\"_ _1\"/> la juste valeur. Aux<span class=\"_ _1\"/> conditions du march\u00e9 <span class=\"_ _1\"/>au 31 d\u00e9cembre<span class=\"_ _1\"/> 2022, la valeur compta<span class=\"_ _1\"/>ble des emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws113\">subordonn\u00e9s et d<span class=\"ws110\">e l\u2019emprunt aupr\u00e8s de la <span class=\"_ _1\"/>Banque Europ\u00e9enne <span class=\"_ _1\"/>d\u2019Investissements (BEI), qu<span class=\"_ _1\"/>i sont comptabili<span class=\"_ _1\"/>s\u00e9s au co\u00fbt amorti, <span class=\"_ _1\"/>exc\u00e8dent leur </span></span></span>juste valeur de 401<span class=\"_ _1\"/> millions EUR (<span class=\"_ _1\"/>14 %). En 2021, la jus<span class=\"_ _1\"/>te valeur de <span class=\"_ _1\"/>ces instruments financiers a <span class=\"_ _1\"/>d\u00e9pass\u00e9 leur valeu<span class=\"_ _1\"/>r comptab<span class=\"lsd4 ws94\">le de 1<span class=\"_ _13\"/>45 <span class=\"lsd1 ws11a\">millions </span></span>d'eur<span class=\"_ _13\"/>os, soit<span class=\"_ _13\"/> 5,3 %<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span>Les justes valeurs de 2022 et 2021, calcul\u00e9es<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">pour chaque <span class=\"_ _1\"/>emprunt s\u00e9par\u00e9ment, sont d\u00e9t<span class=\"_ _1\"/>ermin\u00e9es en actualisant le<span class=\"_ _1\"/>s flux de tr\u00e9sorerie g<span class=\"_ _1\"/>\u00e9n\u00e9r\u00e9s par </span></span>chaque emprunt ave<span class=\"_ _1\"/>c les taux d\u2019int\u00e9r\u00eat<span class=\"_ _1\"/>s auxquels le Groupe p<span class=\"_ _1\"/>eut emprunter au 31<span class=\"_ _1\"/> d<span class=\"lsd4 ws94\">\u00e9ce<span class=\"_ _13\"/>mbre 2<span class=\"_ _13\"/>02<span class=\"lsce ws10f\">2 et 2021 </span></span>pour des emprunts simila<span class=\"_ _1\"/>ires avec des maturit\u00e9s identiques. <span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e n\u2019a pa<span class=\"_ _1\"/>s reclass<span class=\"_ _1\"/>\u00e9 au cou<span class=\"_ _7\"/>r<span class=\"_ _13\"/>s de l\u2019<span class=\"_ _1\"/>exercice d<span class=\"_ _7\"/>es instrumen<span class=\"_ _1\"/>ts financie<span class=\"_ _1\"/>rs d\u2019une<span class=\"_ _1\"/> cat\u00e9gor<span class=\"_ _1\"/>ie \u00e0 un<span class=\"_ _1\"/>e autre. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La table ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws130\">de<span class=\"_ _1\"/>ssous m<span class=\"_ _1\"/>ontre l<span class=\"_ _1\"/>es cla<span class=\"_ _7\"/>ssification<span class=\"_ _1\"/>s sou<span class=\"_ _1\"/>s IFRS<span class=\"_ _1\"/> 9 pou<span class=\"_ _1\"/>r t<span class=\"lscf ws110\">outes les cla<span class=\"_ _1\"/>sses d\u2019actif et de pa<span class=\"_ _1\"/>ssif financier au 31 d\u00e9cembr<span class=\"_ _1\"/>e 2022.<span class=\"ls1 ws0\"> </span></span></span></span>Classifi<span class=\"_ _1\"/>cation sous Valeu<span class=\"_ _13\"/>r compt<span class=\"_ _13\"/>able Au 31 d\u00e9cembre <span class=\"ls100 ws17d\">2022 (<span class=\"ls1 ws14c\">milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span></span></span>Annexe Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>sous IFRS 9<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span>9 <span class=\"_ _e3\"> </span><span class=\"lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span> <span class=\"_ _ab\"> </span>1 <span class=\"_ _29\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _193\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _95\"> </span>FVTPL <span class=\"_ _10a\"> </span>2 <span class=\"_ _29\"> </span>2 </span>Instrum<span class=\"_ _1\"/>ents de Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _127\"> </span><span class=\"ls100 ws14e\">32.1<span class=\"_ _13\"/></span> </span>82<span class=\"ls1 ws0\"> <span class=\"_ _1ed\"> </span></span>82<span class=\"ls1 ws0\"> </span>couverture<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _1\"/> actifs fi<span class=\"_ _1\"/>nancier<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _22e\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _59\"> </span>7<span class=\"_ _13\"/> <span class=\"_ _29\"> </span>7 </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ances <span class=\"ls1 ws0\">commerciales<span class=\"_ _13\"/> <span class=\"_ _132\"> </span><span class=\"lsff ws148\">14</span> <span class=\"_ _4c\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _133\"> </span><span class=\"lsfc ws14a\">938</span> <span class=\"_ _4e\"> </span><span class=\"lsfc ws14a\">938</span> </span>Porta<span class=\"_ _1\"/>nt int\u00e9r\u00ea<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> </span>Autres cr\u00e9ances<span class=\"ls1 ws0\"> <span class=\"_ _22f\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _153\"> </span>8 <span class=\"_ _5b\"> </span>8 </span>Ne por<span class=\"_ _1\"/>tant pas i<span class=\"_ _1\"/>nt\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Autres cr\u00e9ances<span class=\"ls1 ws0\"> <span class=\"_ _22f\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _113\"> </span><span class=\"lsff ws148\">17<span class=\"_ _13\"/></span> <span class=\"_ _218\"> </span><span class=\"lsff ws148\">17</span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _58\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _95\"> </span>FVTPL <span class=\"_ _92\"> </span>1 <span class=\"_ _29\"> </span>1 </span>Instrum<span class=\"_ _1\"/>ents de Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _127\"> </span><span class=\"ls100 ws14e\">32.1<span class=\"_ _13\"/></span> </span>123<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>123<span class=\"ls1 ws0\"> </span>couverture<span class=\"ls1 ws0\"> </span>Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie<span class=\"ls1 ws0\"> </span>D\u00e9p\u00f4<span class=\"_ _1\"/>ts \u00e0 court ter<span class=\"_ _1\"/>me<span class=\"ls1 ws0\"> <span class=\"_ _162\"> </span><span class=\"lsff ws148\">17<span class=\"_ _13\"/></span> <span class=\"_ _109\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _46\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _5e\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> </span>Valeurs disponibles<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _230\"> </span><span class=\"lsff ws148\">17</span> <span class=\"_ _109\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/></span> <span class=\"_ _133\"> </span><span class=\"ls100 ws14e\">288</span> <span class=\"_ _5c\"> </span><span class=\"ls100 ws14e\">288</span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _57\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _95\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _3c\"> </span><span class=\"ls100 ws14e\">2.239</span> <span class=\"_ _fc\"> </span><span class=\"ls116 ws167\">1.887</span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1<span class=\"_ _13\"/></span> <span class=\"_ _b5\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _110\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _187\"> </span><span class=\"ls100 ws14e\">352</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _158\"> </span><span class=\"lsff ws148\">19.1</span> <span class=\"_ _95\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _113\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _87\"> </span><span class=\"ls100 ws14e\">37</span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _193\"> </span></span>32.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _b5\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _10a\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _29\"> </span>1 </span>Autres<span class=\"_ _1\"/> dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _231\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _109\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _e5\"> </span><span class=\"lsfc ws14a\">678</span> <span class=\"_ _4e\"> </span><span class=\"lsfc ws14a\">678<span class=\"_ _13\"/></span> </span>DETTES A COU<span class=\"_ _13\"/>RT TERME<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _88\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _b5\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _133\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _90\"> </span><span class=\"lsfc ws14a\">99<span class=\"_ _13\"/></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _b5\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _59\"> </span>1 <span class=\"_ _29\"> </span>1 </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _232\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _b5\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _52\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _8d\"> </span><span class=\"lsff ws148\">10</span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _88\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _b5\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _1f4\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _35\"> </span><span class=\"ls10f ws16c\">477</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _233\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _3c\"> </span><span class=\"lsff ws148\">1.62<span class=\"_ _13\"/>0</span> <span class=\"_ _a9\"> </span><span class=\"lsff ws148\">1.620<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _13\"/> <span class=\"ls101 ws14f\">dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span></span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _58\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _95\"> </span>FVTPL <span class=\"_ _92\"> </span>1 <span class=\"_ _29\"> </span>1 </span>Instrum<span class=\"_ _1\"/>ents de Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _127\"> </span><span class=\"ls100 ws14e\">32.1<span class=\"_ _13\"/></span> </span>1 <span class=\"_ _29\"> </span>1 couverture<span class=\"ls1 ws0\"> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _1df\"> </span>FVTPL <span class=\"_ _10a\"> </span>3 <span class=\"_ _29\"> </span>3 </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _179\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _133\"> </span><span class=\"ls100 ws14e\">304</span> <span class=\"_ _187\"> </span><span class=\"ls100 ws14e\">304</span> </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9su<span class=\"_ _1\"/>ltats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste va<span class=\"_ _1\"/>leur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>La table ci<span class=\"ls1 ws0\">-</span>dessous mo<span class=\"_ _1\"/>ntre les classifications <span class=\"_ _1\"/>sous IFRS 9 pour <span class=\"_ _1\"/>toutes les classes d\u2019actif e<span class=\"_ _1\"/>t de passif financier au 3<span class=\"_ _1\"/>1 d\u00e9cembre 2021.<span class=\"ls1 ws0\"> </span>Classifi<span class=\"_ _1\"/>cation sous Valeu<span class=\"_ _13\"/>r compt<span class=\"_ _13\"/>able Au 31 d\u00e9cembre <span class=\"lsff ws163\">20<span class=\"_ _13\"/>21 (<span class=\"_ _13\"/><span class=\"ls1 ws14c\">millions EU<span class=\"_ _13\"/>R)<span class=\"ws0\"> </span></span></span>Annexe Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>sous IFRS 9<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations<span class=\"ls1 ws0\"> <span class=\"_ _164\"> </span>9 <span class=\"_ _98\"> </span><span class=\"lsfa ws149\">FV<span class=\"_ _13\"/>OCI</span> <span class=\"_ _167\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _54\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _234\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _9c\"> </span>FVTPL <span class=\"_ _85\"> </span>3 <span class=\"_ _24\"> </span>3 </span>Autres<span class=\"_ _1\"/> actifs fi<span class=\"_ _1\"/>nancier<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _235\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _4b\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _50\"> </span><span class=\"lsff ws148\">10</span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ances commerciales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _236\"> </span><span class=\"lsff ws148\">14</span> <span class=\"_ _109\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _187\"> </span><span class=\"ls116 ws167\">879</span> <span class=\"_ _52\"> </span><span class=\"ls116 ws167\">879</span> </span>Porta<span class=\"_ _1\"/>nt int\u00e9r\u00ea<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> </span>Autres cr\u00e9ances<span class=\"ls1 ws0\"> <span class=\"_ _1a5\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _34\"> </span>2 <span class=\"_ _24\"> </span>2 </span>Ne por<span class=\"_ _1\"/>tant pas i<span class=\"_ _1\"/>nt\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Autres cr\u00e9ances<span class=\"ls1 ws0\"> <span class=\"_ _1a5\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _4b\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/></span> <span class=\"_ _218\"> </span><span class=\"lsff ws148\">19</span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _95\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _85\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _54\"> </span>1<span class=\"_ _13\"/> </span>Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie<span class=\"ls1 ws0\"> </span>D\u00e9p\u00f4<span class=\"_ _1\"/>ts \u00e0 court ter<span class=\"_ _1\"/>me<span class=\"ls1 ws0\"> <span class=\"_ _220\"> </span><span class=\"lsff ws148\">17</span> <span class=\"_ _c9\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _4b\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _50\"> </span><span class=\"lsff ws148\">10</span> </span>Valeurs disponibles<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _144\"> </span><span class=\"lsff ws148\">17</span> <span class=\"_ _c9\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _187\"> </span><span class=\"ls100 ws14e\">239<span class=\"_ _13\"/></span> <span class=\"_ _35\"> </span><span class=\"ls100 ws14e\">239<span class=\"_ _13\"/></span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.1<span class=\"_ _13\"/></span> <span class=\"_ _9c\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _111\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _10e\"> </span><span class=\"ls100 ws14e\">2.456<span class=\"_ _13\"/></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _201\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _9c\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _1f4\"> </span><span class=\"lsfe ws14d\">401<span class=\"_ _13\"/></span> <span class=\"_ _52\"> </span><span class=\"ls100 ws14e\">423</span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _234\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _9c\"> </span>FVTPL <span class=\"_ _85\"> </span>3 <span class=\"_ _24\"> </span>3 </span>Autres<span class=\"_ _1\"/> dettes \u00e0 <span class=\"ls1 ws14c\">long terme<span class=\"ws0\"> <span class=\"_ _237\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _109\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _1f4\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _46\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span></span>DETTES A COU<span class=\"_ _13\"/>RT TERME<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _201\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _95\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _34\"> </span>1 <span class=\"_ _58\"> </span>1 </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _238\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _187\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _35\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _95\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/></span> <span class=\"_ _1f4\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _4e\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>0<span class=\"_ _13\"/></span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _95\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _34\"> </span>1 <span class=\"_ _54\"> </span>1 </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _239\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _111\"> </span><span class=\"lsff ws148\">1.51<span class=\"_ _13\"/>5</span> <span class=\"_ _41\"> </span><span class=\"lsff ws148\">1.5<span class=\"_ _13\"/>15<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> dettes \u00e0 cour<span class=\"_ _1\"/>t terme<span class=\"ls1 ws0\"> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _95\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _85\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _54\"> </span>1<span class=\"_ _13\"/> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23a\"> </span>FVTPL <span class=\"_ _85\"> </span>3 <span class=\"_ _54\"> </span>3 </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _173\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _187\"> </span><span class=\"ls100 ws14e\">286</span> <span class=\"_ _52\"> </span><span class=\"ls100 ws14e\">286</span> </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9su<span class=\"_ _1\"/>ltats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste va<span class=\"_ _1\"/>leur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>Annexe 32.5.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Actifs et passifs valoris\u00e9s \u00e0 la juste valeur<span class=\"ff4d fs3e\"> </span></span>Les instruments finan<span class=\"_ _1\"/>ciers valoris\u00e9s \u00e0 la juste val<span class=\"_ _1\"/>eur sont repris dans<span class=\"_ _1\"/> le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span></span>de<span class=\"_ _1\"/>ssous en fonction <span class=\"_ _1\"/>de la technique d\u2019\u00e9val<span class=\"_ _1\"/>uation utilis\u00e9e. La hi\u00e9rarch<span class=\"_ _1\"/>ie entre<span class=\"_ _1\"/> les tech<span class=\"_ _1\"/>niques r<span class=\"_ _1\"/>efl\u00e8te l\u2019<span class=\"_ _1\"/>importanc<span class=\"_ _1\"/>e des <span class=\"_ _1\"/>donn\u00e9es u<span class=\"_ _1\"/>tilis\u00e9es<span class=\"_ _1\"/> lors de<span class=\"_ _1\"/> l\u2019\u00e9valua<span class=\"_ _1\"/>tion<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Niveau 1<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lscf ws110\">: valeurs de cotation<span class=\"_ _1\"/>s (non ajust<span class=\"ls1 ws0\">\u00e9</span>es) dan<span class=\"_ _1\"/>s des march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">s a<span class=\"_ _1\"/>ctifs p<span class=\"_ _1\"/>our de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et <span class=\"lsd5 ws129\">pass<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> i<span class=\"_ _13\"/>den<span class=\"_ _13\"/>tiq<span class=\"_ _13\"/>ue<span class=\"_ _13\"/>s</span><span class=\"ff54 ls1\">\u202f</span><span class=\"lsd1 ws11a\">; </span><span class=\"ls1\"> </span></span></span></span></span>Niveau 2<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws110\">valuation pour lesquelles tout<span class=\"_ _1\"/>es les donn<span class=\"ls1 ws0\">\u00e9</span>es ayant un <span class=\"_ _1\"/>effet significatif sur la<span class=\"_ _1\"/> juste valeur sont ob<span class=\"_ _1\"/>servables pour l\u2019<span class=\"_ _1\"/>actif ou le </span></span></span></span>passif, de mani\u00e8re di<span class=\"_ _1\"/>recte ou indirecte<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>Niveau 3<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws113\">valuation po<span class=\"ws110\">ur lesquelles toutes les do<span class=\"_ _1\"/>nn<span class=\"ls1 ws0\">\u00e9</span>es ayant un effet <span class=\"_ _1\"/>significatif sur la ju<span class=\"_ _1\"/>ste valeur ne sont pa<span class=\"_ _1\"/>s bas\u00e9es sur des </span></span></span></span></span>donn\u00e9es de march\u00e9<span class=\"_ _1\"/> observables. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tient des instruments financie<span class=\"_ _1\"/>rs class\u00e9s dans les Niveaux 1, 2 et 3<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Les techniques <span class=\"_ _13\"/>de valorisation pour<span class=\"ls1 ws0\"> </span><span class=\"ws114\">mesurer la juste valeur des instru<span class=\"_ _1\"/>ments de Niveau 2 sont les su<span class=\"_ _1\"/>ivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Autres d<span class=\"_ _1\"/>\u00e9riv\u00e9s en<span class=\"_ _1\"/> Niveau 2<span class=\"_ _1\"/> </span>Les autr<span class=\"_ _1\"/>es d\u00e9riv\u00e9<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent p<span class=\"_ _1\"/>rincipalem<span class=\"_ _7\"/>ent les swap<span class=\"_ _1\"/>s de tau<span class=\"_ _1\"/>x d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eats et d<span class=\"_ _1\"/>e devises<span class=\"_ _1\"/> (IRCS) d<span class=\"_ _1\"/>ans lesqu<span class=\"_ _1\"/>els le G<span class=\"_ _1\"/>roupe e<span class=\"_ _1\"/>st e<span class=\"lsd1 ws119\">ntr\u00e9 en vue</span>de r\u00e9duire les fluctu<span class=\"_ _1\"/>ations de taux et d<span class=\"_ _1\"/>e change de certains d<span class=\"_ _1\"/>e ses emprunts \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">terme. L<span class=\"_ _1\"/>es just<span class=\"_ _1\"/>es val<span class=\"_ _1\"/>eurs de c<span class=\"_ _1\"/>es in<span class=\"lsd1 ws119\">struments sont </span></span></span>d\u00e9termin\u00e9es en actuali<span class=\"_ _1\"/>sant les flux f<span class=\"_ _1\"/>uturs contractuellement attend<span class=\"_ _1\"/>us sur base des <span class=\"_ _1\"/>courbes de taux d\u2019i<span class=\"_ _1\"/>nt\u00e9r\u00eats pour ces devise<span class=\"_ _1\"/><span class=\"lsd4 ws94\">s et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> taux </span>de change qui sont ob<span class=\"_ _1\"/>servables sur de<span class=\"_ _1\"/>s march\u00e9s liquides. \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Emprunts non</span><span class=\"ff4d\">-<span class=\"lscf ws118\">subordonn\u00e9s </span></span>Les emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">subordonn\u00e9s sont reconnus<span class=\"_ _1\"/> au co\u00fbt amorti. L<span class=\"_ _1\"/>eurs justes valeurs,<span class=\"_ _1\"/> calcul\u00e9es de mani<span class=\"_ _1\"/>\u00e8re s\u00e9par\u00e9e, ont \u00e9t\u00e9<span class=\"_ _1\"/> obtenues en </span></span>actualisant les taux d\u2019in<span class=\"_ _1\"/>t\u00e9r\u00eats auxquels le G<span class=\"_ _1\"/>roupe peut emprunte<span class=\"_ _1\"/>r au 31 d\u00e9cembre 2022<span class=\"_ _1\"/> pour des empr<span class=\"_ _1\"/>unts similaires avec d<span class=\"_ _1\"/>es m<span class=\"lsd2 ws115\">aturit\u00e9<span class=\"_ _1\"/>s </span>identiques.L<span class=\"lsd3 ws121\">es <span class=\"lsd1 ws11a\">instrument<span class=\"lsd9 ws11e\">s <span class=\"lsd2 ws115\">fina<span class=\"_ _1\"/>ncier<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lsd9 ws11e\">class\u00e9<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd1 ws114\">niveau 3 <span class=\"lsda\">sont</span></span> <span class=\"lsd1 ws11a\">\u00e9valu\u00e9</span>s <span class=\"lscf ws118\">\u00e0 <span class=\"lsd4 ws128\">leur<span class=\"_ _13\"/></span></span> <span class=\"lsd3 ws118\">juste <span class=\"_ _1\"/>valeur su<span class=\"_ _1\"/>r la base<span class=\"_ _1\"/> des so<span class=\"_ _1\"/>rties de<span class=\"_ _1\"/> tr\u00e9sor<span class=\"_ _1\"/>erie dans d<span class=\"_ _1\"/>iff\u00e9re<span class=\"_ _1\"/>nts sc\u00e9na<span class=\"_ _1\"/>rios, <span class=\"_ _1\"/>cha<span class=\"lscf\">que </span></span></span></span></span></span></span></span></span>sc\u00e9nario<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">\u00e9tant pond\u00e9r\u00e9 en f<span class=\"_ _1\"/>onction de sa probabil<span class=\"_ _1\"/>it\u00e9 <span class=\"lsd1 ws114\">de survenance</span><span class=\"lsd5\">. Le<span class=\"_ _13\"/>s<span class=\"_ _13\"/> p<span class=\"_ _13\"/>ond\u00e9<span class=\"_ _13\"/>r<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>ons<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">sont so<span class=\"_ _1\"/>it bas\u00e9<span class=\"_ _1\"/>es <span class=\"_ _1\"/>sur des<span class=\"_ _1\"/> donn\u00e9<span class=\"_ _1\"/>es sta<span class=\"_ _1\"/>tistiq<span class=\"_ _1\"/>ues qui<span class=\"_ _1\"/> sont t<span class=\"_ _1\"/>r\u00e8s </span></span></span></span></span>stables dans le temp<span class=\"_ _1\"/>s, soit bas\u00e9es <span class=\"_ _1\"/>sur la meilleure estimation d<span class=\"_ _1\"/>e Proximus de la su<span class=\"_ _1\"/>rvenance du sc\u00e9nario. La jus<span class=\"_ _1\"/>te valeur de l<span class=\"lsd2 ws117\">'in<span class=\"_ _1\"/>strumen<span class=\"_ _7\"/>t <span class=\"_ _13\"/>est tr\u00e8s </span>d\u00e9pendante mais p<span class=\"_ _1\"/>roportionnelle aux var<span class=\"_ _1\"/>iations de<span class=\"lsd9 ws130\">s sor<span class=\"_ _1\"/>ties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie e<span class=\"_ _1\"/>stim\u00e9<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice comptable<span class=\"ls1 ws0\"> : </span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FVOCI</span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _3d\"> </span>2 <span class=\"_ _32\"> </span> <span class=\"_ _64\"> </span>2 <span class=\"_ _9b\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _30\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _6c\"> </span> <span class=\"_ _40\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _3e\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas <span class=\"ls1 ws0\">int\u00e9r\u00eats <span class=\"_ _f1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _3d\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _43\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">2.239<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> </span></span>1.887<span class=\"ls1 ws0\"> <span class=\"_ _a1\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d9\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _78\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">352</span> <span class=\"_ _d6\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _6f\"> </span> <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _60\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Obligations non su<span class=\"_ _13\"/>bordonn\u00e9es, \u00e0 l'exc<span class=\"_ _13\"/>eption de leurs 19.2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c0\"> </span></span></span>100<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span> <span class=\"_ _39\"> </span><span class=\"lsfc ws14a\">99</span> <span class=\"_ _3e\"> </span> </span>d\u00e9riv\u00e9s incorpor\u00e9s \"<span class=\"_ _13\"/>non \u00e9troitement<span class=\"_ _13\"/> li\u00e9s\".<span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1 <span class=\"_ _74\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _a4\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">477<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _6f\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _cd\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _56\"> </span></span>FVTPL <span class=\"_ _3d\"> </span>3 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice <span class=\"ls100 ws14e\">comptable<span class=\"ls1 ws0\"> <span class=\"_ _13\"/>: </span></span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _187\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _f1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _da\"> </span>FVTPL <span class=\"_ _33\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span></span><span class=\"ls111\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _cb\"> </span> </span></span>2.456<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _74\"> </span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">423</span> <span class=\"_ _dc\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span></span>32.1<span class=\"ls1 ws0\"> <span class=\"_ _d6\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _74\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _dc\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _9b\"> </span>1 <span class=\"_ _9b\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _43\"> </span></span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>Annexe 33. Informations sur les parties li<span class=\"_ _1\"/>\u00e9es<span class=\"ls1\"> </span>Annexe 33.1. Soci\u00e9t\u00e9s consolid\u00e9es La liste de<span class=\"_ _13\"/>s filiales, soci\u00e9t\u00e9s <span class=\"_ _13\"/>communes, co<span class=\"ls1 ws0\">-<span class=\"lsd4 ws94\">entre<span class=\"_ _13\"/>pris<span class=\"_ _13\"/>es<span class=\"_ _13\"/> et ent<span class=\"_ _13\"/>repr<span class=\"_ _13\"/>ises<span class=\"_ _13\"/> ass<span class=\"_ _13\"/>oc<span class=\"_ _13\"/>i\u00e9es<span class=\"_ _13\"/> est r<span class=\"_ _13\"/>epr<span class=\"_ _13\"/>ise \u00e0<span class=\"_ _13\"/> l'a<span class=\"_ _13\"/>nnexe<span class=\"_ _13\"/></span><span class=\"ff51\"> </span><span class=\"lsde ws122\">8.</span> </span>Les conditions comme<span class=\"_ _1\"/>rciales habituelles et le<span class=\"_ _1\"/>s prix du march\u00e9 s'appl<span class=\"_ _1\"/>iquent \u00e0 la four<span class=\"_ _1\"/>niture des biens et <span class=\"_ _1\"/>des services entre le<span class=\"_ _1\"/>s soci\u00e9t\u00e9s du Groupe.<span class=\"ls1 ws0\"> </span>Les tran<span class=\"_ _1\"/>sactio<span class=\"_ _1\"/>ns entr<span class=\"_ _1\"/>e Proxim<span class=\"_ _1\"/>us SA<span class=\"_ _1\"/> et ses f<span class=\"_ _1\"/>iliales,<span class=\"_ _1\"/> <span class=\"lsd4 ws128\">c\u2019es<span class=\"_ _13\"/>t</span><span class=\"ls1\">-\u00e0-</span>dire en<span class=\"_ _1\"/>tre pa<span class=\"_ _1\"/>rties li\u00e9<span class=\"_ _1\"/>es, son<span class=\"_ _1\"/>t \u00e9lim<span class=\"_ _1\"/>in\u00e9es po<span class=\"_ _1\"/>ur la pr<span class=\"_ _1\"/>\u00e9paratio<span class=\"_ _1\"/>n des<span class=\"_ _1\"/> \u00e9tats f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>rs co<span class=\"_ _1\"/>nsolid\u00e9<span class=\"_ _1\"/>s. Les tran<span class=\"_ _1\"/>sactio<span class=\"_ _1\"/>ns entr<span class=\"_ _1\"/>e Proxim<span class=\"_ _1\"/>us SA<span class=\"_ _1\"/> et ses f<span class=\"_ _1\"/>iliales<span class=\"_ _1\"/> ont \u00e9t\u00e9<span class=\"_ _1\"/> les su<span class=\"_ _1\"/>ivant<span class=\"_ _1\"/>es<span class=\"ff51 ls1\"> <span class=\"ff4d\"> </span></span>Tra<span class=\"_ _13\"/>nsacti<span class=\"_ _13\"/>on<span class=\"_ _13\"/>s entr<span class=\"_ _13\"/>e Pro<span class=\"_ _13\"/>xim<span class=\"_ _13\"/>us SA<span class=\"_ _13\"/> et <span class=\"_ _13\"/>ses fil<span class=\"_ _13\"/>iale<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _23d\"> </span><span class=\"lsfb ws14a\">Au 31 d\u00e9cemb<span class=\"_ _13\"/>re</span> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> <span class=\"_ _23e\"> </span><span class=\"lsfc ws14a\">2021</span> <span class=\"_ _53\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Revenus<span class=\"ls1 ws0\"> <span class=\"_ _1af\"> </span><span class=\"lsff ws148\">154</span> <span class=\"_ _17f\"> </span><span class=\"lsff ws148\">151</span> </span>Achats de mat\u00e9riel et de services li\u00e9s aux ventes<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _1c0\"> </span>-<span class=\"lsff ws148\">13<span class=\"_ _13\"/>7</span> <span class=\"_ _88\"> </span>-<span class=\"lsff ws148\">132</span> </span>Charges financi\u00e8res<span class=\"_ _13\"/> nettes<span class=\"ws0\"> <span class=\"_ _23f\"> </span>1 <span class=\"_ _126\"> </span>0 </span>Dividendes re\u00e7us<span class=\"ls1 ws0\"> <span class=\"_ _240\"> </span><span class=\"ls100 ws14e\">220</span> <span class=\"_ _25\"> </span><span class=\"ls100 ws14e\">340</span> </span>Tra<span class=\"_ _13\"/>nsacti<span class=\"_ _13\"/>on<span class=\"_ _13\"/>s entr<span class=\"_ _13\"/>e Pro<span class=\"_ _13\"/>xim<span class=\"_ _13\"/>us SA<span class=\"_ _13\"/> et <span class=\"_ _13\"/>ses fil<span class=\"_ _13\"/>iale<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _23d\"> </span><span class=\"lsfb ws14a\">Au 31 d\u00e9cemb<span class=\"_ _13\"/>re</span> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> <span class=\"_ _23e\"> </span><span class=\"lsfc ws14a\">2021</span> <span class=\"_ _53\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Cr\u00e9ances commerciales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _145\"> </span><span class=\"ls100 ws14e\">34</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">24</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _1d7\"> </span>-<span class=\"ls100 ws14e\">30</span> <span class=\"_ _125\"> </span>-<span class=\"ls100 ws14e\">33</span> </span>Cr\u00e9ance<span class=\"_ _1\"/>s/dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1da\"> </span>-<span class=\"lsfc ws14a\">68<span class=\"_ _13\"/>4</span> <span class=\"_ _5b\"> </span>-<span class=\"lsfe ws14d\">801</span> </span>Annexe 3<span class=\"_ _1\"/>3.2. Rela<span class=\"_ _1\"/>tions av<span class=\"_ _1\"/>ec les a<span class=\"_ _1\"/>ctionnai<span class=\"_ _7\"/>res et les entit<span class=\"_ _1\"/>\u00e9s att<span class=\"_ _1\"/>ach\u00e9es \u00e0 l\u2019E<span class=\"_ _1\"/>tat<span class=\"ls1 ws0\"> </span>Avec un<span class=\"_ _1\"/>e parti<span class=\"_ _1\"/>cipatio<span class=\"_ _1\"/>n de 53<span class=\"_ _1\"/>,51%,<span class=\"_ _1\"/> l'Etat <span class=\"lsd3 ws123\">b<span class=\"_ _1\"/>elge const<span class=\"_ _1\"/>itue l'action<span class=\"_ _1\"/>naire ma<span class=\"_ _1\"/>joritaire du<span class=\"_ _1\"/> Groupe. Le Group<span class=\"_ _1\"/>e d\u00e9tient des<span class=\"_ _1\"/> actions prop<span class=\"_ _1\"/>res repr\u00e9senta<span class=\"_ _1\"/>nt </span>4,<span class=\"ls1 ws0\">6<span class=\"lscf ws110\">2% de son <span class=\"_ _1\"/>capital, tandis que l<span class=\"_ _1\"/>es 41,<span class=\"lsd9 ws11e\">86<span class=\"lsd3 ws118\">% re<span class=\"_ _1\"/>stante<span class=\"_ _1\"/>s sont n<span class=\"_ _1\"/>\u00e9goci\u00e9<span class=\"_ _1\"/>es sur le p<span class=\"_ _1\"/>remier m<span class=\"_ _1\"/>arch\u00e9 d'<span class=\"_ _1\"/>Eurone<span class=\"_ _1\"/>xt Brus<span class=\"_ _1\"/>sels.<span class=\"ls1 ws0\"> </span></span></span></span></span>Relati<span class=\"_ _13\"/>ons avec l'\u00c9ta<span class=\"_ _13\"/>t belge<span class=\"ls1 ws0\"> </span>Le Groupe fo<span class=\"lsd3 ws118\">urn<span class=\"_ _1\"/>it des <span class=\"_ _1\"/>services <span class=\"_ _1\"/>de t\u00e9l\u00e9com<span class=\"_ _1\"/>municatio<span class=\"_ _1\"/>ns \u00e0 l<span class=\"_ _1\"/>'\u00c9tat bel<span class=\"_ _1\"/>ge et \u00e0<span class=\"_ _1\"/> diff\u00e9r<span class=\"_ _1\"/>entes ent<span class=\"_ _1\"/>it\u00e9s atta<span class=\"_ _1\"/>ch\u00e9es \u00e0<span class=\"_ _1\"/> l'\u00c9tat. L<span class=\"_ _1\"/>es entit<span class=\"_ _1\"/>\u00e9s attach<span class=\"_ _1\"/>\u00e9es \u00e0 <span class=\"lsd5 ws129\">l'\u00c9t<span class=\"_ _13\"/>at b<span class=\"_ _13\"/>el<span class=\"_ _13\"/>ge </span></span>sont celles qui sont soit contr\u00f4l\u00e9es par l'<span class=\"_ _1\"/>\u00c9tat, soit conjointement contr\u00f4l\u00e9e par l'\u00c9tat ou soi<span class=\"_ _1\"/>t influenc\u00e9es par l'\u00c9ta<span class=\"lsd3 ws118\">t. Tout<span class=\"_ _1\"/>es les t<span class=\"_ _1\"/>ransaction<span class=\"_ _7\"/>s<span class=\"_ _13\"/> avec l<span class=\"_ _1\"/>es </span>diff\u00e9ren<span class=\"_ _1\"/>tes entit<span class=\"_ _1\"/>\u00e9s attach<span class=\"_ _1\"/>\u00e9es \u00e0 l'<span class=\"_ _7\"/>\u00c9<span class=\"_ _13\"/>tat belg<span class=\"_ _1\"/>e s'eff<span class=\"_ _1\"/>ectuent<span class=\"_ _1\"/> dans le <span class=\"_ _1\"/>cadre de <span class=\"_ _1\"/>relation<span class=\"_ _1\"/>s normal<span class=\"_ _1\"/>es clie<span class=\"_ _1\"/>nt/four<span class=\"_ _1\"/>nisseur \u00e0 d<span class=\"_ _1\"/>es cond<span class=\"_ _1\"/>it<span class=\"lscf ws110\">ions n'\u00e9tant pas plus<span class=\"_ _1\"/> </span>favorab<span class=\"_ _1\"/>les que cel<span class=\"_ _1\"/>les pro<span class=\"_ _1\"/>pos\u00e9es<span class=\"_ _1\"/> aux aut<span class=\"_ _1\"/>res client<span class=\"_ _1\"/>s et fo<span class=\"_ _1\"/>urnisseu<span class=\"_ _1\"/>rs. Les <span class=\"_ _1\"/>services f<span class=\"_ _1\"/>ournis \u00e0<span class=\"_ _1\"/> ces en<span class=\"_ _1\"/>tit\u00e9s at<span class=\"_ _1\"/>tach\u00e9e<span class=\"_ _1\"/>s \u00e0 l'\u00c9tat b<span class=\"_ _7\"/>elge ne repr\u00e9<span class=\"_ _1\"/>senten<span class=\"_ _1\"/>t pas une composante signifi<span class=\"_ _1\"/>cative du chiffre d\u2019affai<span class=\"_ _1\"/>res du Groupe, c\u2019est<span class=\"ls1 ws0\">-\u00e0<span class=\"_ _1\"/>-<span class=\"lscf ws110\">dire moins de 5%</span> </span>Relati<span class=\"_ _13\"/>on avec Belfi<span class=\"_ _13\"/>us Banque NV <span class=\"ls1 ws0\"> </span>Proximus et Belfius Banque NV o<span class=\"_ _1\"/>nt le m\u00eame actionnaire majoritaire, <span class=\"_ _1\"/>\u00e0 savoir l'\u00c9tat belge. Par cons\u00e9que<span class=\"_ _1\"/>nt, Belfius est consid\u00e9<span class=\"lsd3 ws118\">r\u00e9e com<span class=\"_ _7\"/>me une \u00ab </span>partie li\u00e9e \u00bb conform<span class=\"_ _1\"/>\u00e9ment aux norme<span class=\"_ _1\"/>s internationales d'information<span class=\"_ _1\"/> financi\u00e8re telles qu'adopt<span class=\"_ _1\"/>\u00e9es par l'Union eu<span class=\"_ _1\"/>rop<span class=\"lsd3 ws118\">\u00e9enne. En<span class=\"_ _1\"/> cons\u00e9qu<span class=\"_ _1\"/>ence, </span>l'accord de coop\u00e9ration av<span class=\"_ _1\"/>ec Belfius relatif au <span class=\"_ _1\"/>service Banx a <span class=\"_ _1\"/>\u00e9t\u00e9 approuv\u00e9 par le Cons<span class=\"_ _1\"/>eil d'administration du 29<span class=\"_ _1\"/> avril 2021 <span class=\"lsd1 ws114\">conform\u00e9me<span class=\"_ _1\"/>nt \u00e0 la </span>conclusion du rapport sp\u00e9cial pr\u00e9par\u00e9 par tr<span class=\"_ _13\"/>ois administrateurs ind\u00e9pendants conform\u00e9men<span class=\"_ _1\"/>t <span class=\"lsd4 ws94\">\u00e0 l<span class=\"_ _13\"/>'Ar<span class=\"_ _13\"/>t. 7.<span class=\"_ _13\"/>97 du<span class=\"_ _13\"/> Cod<span class=\"_ _13\"/>e bel<span class=\"_ _13\"/>ge des<span class=\"_ _13\"/> soc<span class=\"_ _13\"/>i\u00e9t<span class=\"_ _13\"/>\u00e9s et<span class=\"_ _13\"/> des </span>associa<span class=\"_ _1\"/>tions. <span class=\"lsd1 ws114\">L<span class=\"_ _1\"/>e projet Banx <span class=\"lsce ws10f\">a commenc\u00e9 en 2022 l<span class=\"lscf ws118\">'impa<span class=\"_ _1\"/>ct <span class=\"lsd2 ws0\">est min<span class=\"_ _1\"/>ime <span class=\"lsd9 ws130\">su<span class=\"_ _1\"/>r les ch<span class=\"_ _1\"/>iffre<span class=\"_ _1\"/>s conso<span class=\"_ _1\"/>lid\u00e9s d<span class=\"_ _1\"/>e 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">2. </span></span></span></span></span></span>Banx est une solution<span class=\"_ _1\"/> digitale imagin\u00e9e par <span class=\"_ _1\"/>Proximus pour am\u00e9lio<span class=\"_ _1\"/>rer l\u2019exp\u00e9rience utilisateur de<span class=\"_ _1\"/> la banque digitale. La solu<span class=\"_ _1\"/>tion est utilis\u00e9<span class=\"_ _1\"/>e par Belfius. Banx <span class=\"lscf ws110\">am\u00e9liore grandement<span class=\"_ _1\"/> le service banca<span class=\"_ _1\"/>ire digital en permettant<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">aux utilisateurs de me<span class=\"_ _1\"/>surer l\u2019impact <span class=\"lsd5 ws129\">de le<span class=\"_ _13\"/>ur<span class=\"_ _13\"/>s ac<span class=\"_ _13\"/>h<span class=\"_ _13\"/>ats p<span class=\"_ _13\"/>ou<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span></span>la plan\u00e8t<span class=\"ls1 ws0\">e</span><span class=\"ws113\">. L\u2019appli </span></span></span></span>bancaire a pour objec<span class=\"_ _1\"/>tif d\u2019encourager les <span class=\"lsd3 ws118\">util<span class=\"_ _1\"/>isateu<span class=\"_ _1\"/>rs \u00e0 prend<span class=\"_ _1\"/>re cons<span class=\"_ _1\"/>cience d<span class=\"_ _1\"/>e leur ch<span class=\"_ _1\"/>oix et<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">\u00e0 con<span class=\"_ _1\"/>sommer de fa\u00e7on <span class=\"_ _1\"/>plus durable.<span class=\"ls1 ws0\"> </span></span></span></span>Annexe 3<span class=\"_ _1\"/>3.3. Rel<span class=\"_ _1\"/>ations<span class=\"_ _1\"/> avec les p<span class=\"_ _1\"/>rincipau<span class=\"_ _1\"/>x dirig<span class=\"_ _1\"/>eants<span class=\"ls1 ws0\"> </span>Les r\u00e9mun\u00e9rations vers<span class=\"_ _1\"/>\u00e9es aux administrateurs<span class=\"_ _1\"/> ont \u00e9t\u00e9 fix\u00e9es par<span class=\"_ _1\"/> l'assembl\u00e9e g\u00e9n\u00e9rale des <span class=\"_ _1\"/>actionnaires de 2004. <span class=\"ls1 ws0\"> </span>Les<span class=\"ls1 ws0\"> <span class=\"lsd2\">princip<span class=\"_ _1\"/>es r\u00e9g<span class=\"_ _1\"/>issant c<span class=\"_ _1\"/>es indem<span class=\"_ _1\"/>nit\u00e9s so<span class=\"_ _1\"/>nt res<span class=\"_ _1\"/>t\u00e9s d\u2019ap<span class=\"_ _7\"/>plication <span class=\"_ _1\"/>en 202<span class=\"_ _1\"/><span class=\"ls1\">2 <span class=\"lscf ws110\">et des changements impo<span class=\"_ _1\"/>rtants ne sont pas<span class=\"_ _1\"/> attendus. Ils pr\u00e9voie<span class=\"_ _1\"/>nt une </span></span></span></span>indemnit\u00e9 fixe annuelle<span class=\"_ _1\"/> de 50.000 EU<span class=\"_ _1\"/>R pour le Pr\u00e9sident du Co<span class=\"_ _1\"/>nseil d'Administration et<span class=\"_ _1\"/> de 25.000 E<span class=\"_ _1\"/>UR pour les autres<span class=\"ls1 ws0\"> </span>mem<span class=\"_ _1\"/>bres du Conseil d'Administration, \u00e0 l'exc<span class=\"_ _1\"/>eption du CEO. Tous le<span class=\"_ _1\"/>s membres du Con<span class=\"_ _1\"/>seil d'Administration, \u00e0 l'exception du <span class=\"_ _1\"/>CEO, ont droit \u00e0<span class=\"_ _1\"/> un je<span class=\"lsd3 ws118\">ton d<span class=\"_ _1\"/>e pr\u00e9se<span class=\"_ _1\"/>nce de </span>5.000 EUR par <span class=\"_ _1\"/>r\u00e9union du Conseil<span class=\"_ _1\"/> d'Administration \u00e0 laquelle <span class=\"_ _1\"/>ils assistent. Ce jeton e<span class=\"_ _1\"/>st dou<span class=\"ws113\">bl\u00e9 pour le Pr\u00e9sident.<span class=\"ls1 ws0\"> </span></span>Des jetons de pr\u00e9s<span class=\"_ _1\"/>ence de 2.500 EU<span class=\"_ _1\"/>R sont pr\u00e9vus pour cha<span class=\"_ _1\"/>que membre d'un com<span class=\"_ _1\"/>it\u00e9 consultatif du Co<span class=\"_ _1\"/>nseil d'Administration, \u00e0 l'except<span class=\"_ _1\"/>ion du CEO. Le montan<span class=\"_ _1\"/>t de c<span class=\"_ _1\"/>es jeton<span class=\"_ _1\"/>s de pr\u00e9s<span class=\"_ _1\"/>ence <span class=\"_ _1\"/>est doubl\u00e9<span class=\"_ _1\"/> pour l<span class=\"_ _1\"/>e Pr\u00e9siden<span class=\"_ _7\"/>t de ces diff<span class=\"_ _1\"/>\u00e9rents co<span class=\"_ _1\"/>mit\u00e9s<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">con<span class=\"_ _7\"/>sultatifs. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Les membres per\u00e7oivent<span class=\"_ _1\"/> \u00e9galement une indemni<span class=\"_ _1\"/>t\u00e9 de 2.000 EUR p<span class=\"_ _1\"/>ar an pour frais de<span class=\"_ _1\"/> communication. L'indemn<span class=\"_ _1\"/>it\u00e9 pour frais de com<span class=\"_ _1\"/><span class=\"lsd2 ws0\">municat<span class=\"_ _1\"/>ion est </span>\u00e9galement doubl\u00e9e po<span class=\"_ _1\"/>ur le Pr\u00e9sident du Co<span class=\"_ _1\"/>nseil d'Administration.<span class=\"ls1 ws0\"> </span>Le Pr\u00e9sident du Con<span class=\"_ _1\"/>seil d\u2019Administration pr\u00e9side <span class=\"_ _1\"/>\u00e9galement la Commission <span class=\"_ _1\"/>Paritaire et le Fonds<span class=\"_ _1\"/> de Pension. Mme Ca<span class=\"_ _1\"/>therine Vandenbor<span class=\"_ _1\"/>re est membre du Cons<span class=\"_ _1\"/>eil d\u2019Administration du Fonds de<span class=\"_ _1\"/> Pension. Elle ne <span class=\"_ _1\"/>re\u00e7oit pas de jetons de p<span class=\"_ _1\"/>r\u00e9sence pour ces mandat<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>En ce qu<span class=\"_ _1\"/>i conce<span class=\"_ _1\"/>rne l\u2019ex\u00e9c<span class=\"_ _1\"/>ution d<span class=\"_ _1\"/>e leur <span class=\"lscf ws110\">mandat,<span class=\"_ _1\"/> les administrateur<span class=\"_ _1\"/>s non<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">ex\u00e9cutif<span class=\"_ _1\"/>s ne per<span class=\"_ _1\"/>\u00e7oiven<span class=\"_ _1\"/>t pas de <span class=\"_ _1\"/>r\u00e9mun\u00e9ra<span class=\"_ _1\"/>tion va<span class=\"_ _1\"/>riable b<span class=\"_ _1\"/>as\u00e9e sur<span class=\"_ _1\"/> les </span></span></span>r\u00e9sultats, tels que de<span class=\"_ _1\"/>s primes ou pl<span class=\"_ _1\"/>ans d'int\u00e9ressement \u00e0 long <span class=\"_ _1\"/>terme, pas plus que <span class=\"_ _1\"/>des avantages li\u00e9s aux plans<span class=\"_ _1\"/> de pension compl\u00e9men<span class=\"_ _1\"/>taire ou assurances group<span class=\"lsd3 ws121\">e.<span class=\"ls1 ws0\"> </span></span>Le montant total d<span class=\"_ _1\"/>es r\u00e9mun\u00e9rations aux admin<span class=\"_ _1\"/>istrateurs s\u2019\u00e9levait \u00e0 <span class=\"lscc ws10f\">987.723 </span>EUR bruts pour 202<span class=\"ls1 ws0\">2<span class=\"_ _1\"/> <span class=\"lsd4 ws118\">et \u00e0<span class=\"_ _13\"/> 1<span class=\"_ _13\"/><span class=\"lsce ws116\">.192.366</span></span> <span class=\"lsce ws10f\">EUR pour 202</span>1<span class=\"lsd4 ws94\">. Les<span class=\"_ _13\"/> </span></span>administrateurs n\u2019ont pas<span class=\"_ _1\"/> re\u00e7u de pr\u00eat ou d\u2019ava<span class=\"_ _1\"/>nce de la part <span class=\"_ _1\"/>du Groupe. <span class=\"ls1 ws0\"> </span>Le nombre de <span class=\"_ _13\"/>r\u00e9unions d<span class=\"_ _13\"/>u Conseil d<span class=\"_ _13\"/>\u2019Administrati<span class=\"_ _13\"/>on <span class=\"ls101 ws14f\">et des comi<span class=\"_ _1\"/>t\u00e9s consulta<span class=\"_ _1\"/>tifs est d\u00e9ta<span class=\"_ _1\"/>ill\u00e9 comme sui<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> : </span></span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Conseil d'Administ<span class=\"_ _13\"/>ration<span class=\"ws0\"> <span class=\"_ _241\"> </span> <span class=\"_ _78\"> </span>9 <span class=\"_ _28\"> </span>7 </span>Comit\u00e9 d'Audit et<span class=\"_ _13\"/> de Supervision<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _242\"> </span> <span class=\"_ _78\"> </span>5 <span class=\"_ _51\"> </span>4 </span>Comit\u00e9 de Nominati<span class=\"_ _13\"/>on et de R\u00e9mun\u00e9ra<span class=\"_ _13\"/>tion<span class=\"ws0\"> <span class=\"_ _179\"> </span> <span class=\"_ _78\"> </span>6 <span class=\"_ _218\"> </span>4<span class=\"_ _13\"/> </span>Comit\u00e9 de transformatio<span class=\"_ _13\"/>n et d'innovat<span class=\"_ _13\"/>ion<span class=\"ws0\"> <span class=\"_ _1c1\"> </span> <span class=\"_ _78\"> </span>2 <span class=\"_ _28\"> </span>2 </span>Lors de sa r\u00e9union<span class=\"_ _1\"/> du 24 f\u00e9vrier 20<span class=\"_ _1\"/>11, le Conseil d'Administ<span class=\"_ _1\"/>ration a adopt\u00e9 une \"poli<span class=\"_ _1\"/>tique relative aux tran<span class=\"_ _1\"/>sactions avec des<span class=\"ls1 ws0\"> <span class=\"lsd2\">pa<span class=\"_ _1\"/>rties li\u00e9<span class=\"_ _1\"/>es\" et <span class=\"_ _1\"/>qui a \u00e9<span class=\"_ _1\"/>t\u00e9 </span></span>mise<span class=\"ls1 ws0\">-\u00e0-</span><span class=\"lsd3\">jour <span class=\"_ _1\"/>en septem<span class=\"_ _1\"/>bre 201<span class=\"_ _1\"/>6. Cett<span class=\"_ _1\"/>e politiqu<span class=\"_ _1\"/>e r\u00e9git to<span class=\"_ _1\"/>utes le<span class=\"_ _1\"/>s tran<span class=\"_ _1\"/>sactions ou<span class=\"_ _1\"/> autre<span class=\"_ _1\"/>s relation<span class=\"_ _1\"/>s cont<span class=\"_ _1\"/>ractuell<span class=\"_ _1\"/>es entre<span class=\"_ _1\"/> la soci\u00e9<span class=\"_ _1\"/>t\u00e9 et les<span class=\"_ _1\"/> membre<span class=\"_ _1\"/>s de </span>son Conseil d'Administration. Proximus a de<span class=\"_ _1\"/>s relations contractuelles et fournit \u00e9galemen<span class=\"_ _1\"/>t des services de t\u00e9l\u00e9phonie, intern<span class=\"lsd4 ws94\">et et/ou<span class=\"_ _13\"/> ICT<span class=\"_ _13\"/> \u00e0 bon </span>nombre des entrepr<span class=\"_ _1\"/>ises dans lesquelles des m<span class=\"_ _1\"/>embres du Conseil d'A<span class=\"_ _1\"/>dm<span class=\"lsd2 ws0\">inistratio<span class=\"_ _1\"/>n exe<span class=\"_ _1\"/>rcent un<span class=\"_ _1\"/> manda<span class=\"_ _1\"/>t ex\u00e9cut<span class=\"_ _1\"/>if ou no<span class=\"_ _1\"/>n ex\u00e9c<span class=\"_ _1\"/>utif. C<span class=\"_ _1\"/>es tran<span class=\"_ _7\"/>s<span class=\"_ _13\"/>action<span class=\"_ _1\"/>s </span>ont lieu dans le cad<span class=\"_ _1\"/>re des op\u00e9rations cou<span class=\"_ _1\"/>rantes de l\u2019entreprise et <span class=\"_ _1\"/>dans les condition<span class=\"_ _1\"/>s normales du marc<span class=\"_ _1\"/>h\u00e9. <span class=\"ls1 ws0\"> </span>Pour l\u2019ann\u00e9e se cl\u00f4<span class=\"_ _1\"/>turant au 31 d\u00e9<span class=\"_ _1\"/>cembre 2022, un mon<span class=\"_ _1\"/>tant brut total (avantag<span class=\"_ _1\"/>es li\u00e9s aux perfo<span class=\"_ _1\"/>rmances \u00e0 long<span class=\"ls1 ws0\">-<span class=\"lsd2\">term<span class=\"_ _1\"/>e) de 7<span class=\"_ _1\"/>.885.081<span class=\"_ _1\"/> EUR (a<span class=\"_ _1\"/>vant </span></span>charges sociales) a \u00e9<span class=\"_ _1\"/>t\u00e9 pay\u00e9 ou att<span class=\"_ _1\"/>ribu\u00e9 \u00e0 l\u2019ensemble des m<span class=\"_ _1\"/>embres de <span class=\"lsd1 ws11a\">l\u2019\u00e9</span><span class=\"ws113\">quipe de direction (leadership squad) <span class=\"lsce ws10f\">y compris le CEO. <span class=\"_ _1\"/>En 2022, les </span></span>membres de <span class=\"lsd1 ws11a\">l\u2019\u00e9<span class=\"lsd3 ws118\">qui<span class=\"_ _1\"/>pe de d<span class=\"_ _1\"/>irection <span class=\"_ _1\"/><span class=\"lsd1 ws119\">\u00e9taient Guillaum<span class=\"lscf ws110\">e Boutin, Dirk Lybaert, G<span class=\"_ _1\"/>eert Standaert, Renaud T<span class=\"_ _1\"/>ilmans, Jan Van Acole<span class=\"_ _1\"/>yen, Anne<span class=\"ls1 ws0\">-<span class=\"lsda ws114\">Sophie </span></span></span></span></span></span>Lotgering, Jim Casteele,<span class=\"ls1 ws0\"> </span>, Antonietta Mastroianni <span class=\"_ _1\"/>et Mark Reid<span class=\"ls1 ws0\"> . </span>Pour l\u2019ann\u00e9e se cl\u00f4<span class=\"_ _1\"/>turant au 31 d\u00e9<span class=\"_ _1\"/>cembre 2021, un mon<span class=\"_ _1\"/>tant brut total (avantag<span class=\"_ _1\"/>es li\u00e9s aux perfo<span class=\"_ _1\"/>rmances \u00e0 <span class=\"lsd1 ws11a\">long<span class=\"ls1 ws0\">-</span><span class=\"lsd8\">terme)<span class=\"_ _1\"/> de 6.993.<span class=\"_ _1\"/>891 EUR (av<span class=\"_ _1\"/>ant </span></span>s\u00e9curit\u00e9 sociale) a \u00e9t<span class=\"_ _1\"/>\u00e9 pay\u00e9 ou attribu\u00e9 \u00e0 l\u2019<span class=\"_ _1\"/>ensemble des membr<span class=\"_ _1\"/>es de <span class=\"lsd1 ws11a\">l\u2019\u00e9</span>quipe de direction<span class=\"_ _1\"/> y<span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">compris le CEO. En 2021, les membres de <span class=\"lsd5 ws94\">l\u2019\u00e9</span></span></span><span class=\"ws113\">quipe de </span>direction<span class=\"_ _7\"/> <span class=\"_ _13\"/><span class=\"lscf ws110\">\u00e9taient Guillaume Bou<span class=\"_ _1\"/>tin, Dirk Lybaert, G<span class=\"_ _1\"/>eert Standaert, Re<span class=\"_ _1\"/>naud T<span class=\"lsd1 ws114\">ilmans, Jan Van Acoleyen, <span class=\"_ _1\"/>Anne<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">Sophie Lotgering, Jim Cast<span class=\"_ _1\"/>eele, </span></span></span></span>Antonie<span class=\"_ _13\"/>tta Mastroiann<span class=\"_ _13\"/>i (9 mois) et Mark Reid (8 mois<span class=\"_ _13\"/>).<span class=\"ls1 ws0\"> </span>Ces montants totaux d<span class=\"_ _1\"/>e r\u00e9mun\u00e9ration des prin<span class=\"_ _1\"/>cipaux dirigeants comprenn<span class=\"_ _1\"/>ent les \u00e9l\u00e9ments suivan<span class=\"_ _1\"/>ts<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws113\">Avantages \u00e0 court</span><span class=\"ff4d\">-<span class=\"lsd5 ws94\">t<span class=\"_ _13\"/>erme<span class=\"_ _13\"/></span><span class=\"ff51\"> </span><span class=\"lscf ws113\">: salaire annuel</span> <span class=\"lscf ws110\">(base et variable) ains<span class=\"_ _1\"/>i que les autres avanta<span class=\"_ _1\"/>ges salariaux \u00e0 c<span class=\"_ _1\"/>ourt terme comme </span></span></span>l\u2019assurance m\u00e9dicale, l\u2019u<span class=\"_ _1\"/>sage priv\u00e9 de voiture d<span class=\"_ _1\"/>e management, ch\u00e8q<span class=\"_ _1\"/>ues repas ainsi que le<span class=\"_ _1\"/>s contributions pay\u00e9es \u00e0 la<span class=\"_ _1\"/> s\u00e9curit\u00e9 <span class=\"lsf7 ws152\">soc<span class=\"_ _13\"/>i<span class=\"_ _13\"/>al<span class=\"_ _13\"/>e </span>sur ces avantages<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Avantages post\u00e9rieurs</span><span class=\"ff4d\"> <span class=\"lscf ws110\">\u00e0 l\u2019emplo<span class=\"_ _1\"/>i<span class=\"ff51 ls1 ws0\"> </span>: primes d\u2019assurance<span class=\"_ _1\"/>s pay\u00e9es par le <span class=\"_ _1\"/>Groupe au nom des m<span class=\"_ _1\"/>embres de <span class=\"lsd5 ws94\">l\u2019\u00e9</span>quipe de direction<span class=\"lsd4 ws94\">. Les </span></span></span></span>primes <span class=\"_ _1\"/>couvrent <span class=\"_ _1\"/>essentiell<span class=\"_ _7\"/>ement un pla<span class=\"_ _1\"/>n de pen<span class=\"_ _1\"/>sion com<span class=\"_ _1\"/>pl\u00e9ment<span class=\"_ _1\"/>aire<span class=\"ff51 ls1 ws0\"> </span><span class=\"lse6 ws12f\">; <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Paiements d\u2019avantages ba<span class=\"_ _1\"/>s\u00e9s sur des valeurs l<span class=\"_ _1\"/>i\u00e9es aux performances (lo<span class=\"_ _1\"/>ng terme)<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsdd ws11b\">: </span>le montant brut, oc<span class=\"_ _1\"/>troy\u00e9 comme valeur d<span class=\"_ _1\"/>e </span></span>performance, qui do<span class=\"_ _1\"/>nne des droits d\u2019exercice<span class=\"_ _1\"/> potentiels \u00e0 partir de m<span class=\"_ _1\"/>ai 2024 (attributions 202<span class=\"_ _1\"/>1) ou en mai 202<span class=\"_ _1\"/>5 (attributions<span class=\"ls1 ws0\"> <span class=\"lsce ws116\">2022) </span></span>en fonction l\u2019atteinte <span class=\"_ _1\"/>de 3 indicateurs de p<span class=\"_ _1\"/>erformance cl\u00e9s qui <span class=\"_ _1\"/>sont le flux de tr\u00e9<span class=\"lsd2 ws0\">so<span class=\"_ _1\"/>rerie l<span class=\"_ _1\"/>ibre, l\u2019<span class=\"_ _1\"/>index d<span class=\"_ _1\"/>e r\u00e9pu<span class=\"_ _1\"/>tation et<span class=\"_ _1\"/> des con<span class=\"_ _1\"/>ditio<span class=\"_ _1\"/>ns </span>li\u00e9es au march\u00e9 bas<span class=\"_ _1\"/>\u00e9es sur le Rendemen<span class=\"_ _1\"/>t Total pour les A<span class=\"_ _1\"/>ctionnaires chez Proximu<span class=\"_ _1\"/>s par rapport \u00e0 celu<span class=\"_ _1\"/>i d\u2019un groupe de soc<span class=\"_ _1\"/>i\u00e9t\u00e9s<span class=\"ls1 ws0\"> </span>comparables.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>EUR 2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Avanta<span class=\"_ _1\"/>ges \u00e0 cour<span class=\"_ _1\"/>t <span class=\"ls10e ws162\">terme<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>4.965.866<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">5.702.296<span class=\"_ _13\"/></span> </span>Avantages post\u00e9rieurs \u00e0 l'emploi<span class=\"ls1 ws0\"> </span>726.326<span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14d\">820.712</span> </span>Paieme<span class=\"_ _1\"/>nts bas\u00e9s sur<span class=\"_ _1\"/> la perf<span class=\"_ _1\"/>ormance<span class=\"ls1 ws0\"> </span>1.301.<span class=\"_ _13\"/>699<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span><span class=\"lsfe ws14d\">1.362.073</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>6.993.8<span class=\"_ _13\"/>91<span class=\"ls1 ws0\"> </span>7.885.081<span class=\"ls1 ws0\"> </span>(*) to<span class=\"_ _1\"/>us ces monta<span class=\"_ _1\"/>nts sont br<span class=\"_ _1\"/>uts avant co<span class=\"_ _1\"/>tisation<span class=\"_ _1\"/>s patron<span class=\"_ _1\"/>ales de s\u00e9cu<span class=\"_ _1\"/>rit\u00e9 socia<span class=\"_ _1\"/>le<span class=\"ls1 ws0\"> </span>Annexe 33.4<span class=\"_ _1\"/>. R\u00e9glementa<span class=\"_ _1\"/>tion<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le sect<span class=\"_ _1\"/>eur des <span class=\"_ _1\"/>t\u00e9l\u00e9commu<span class=\"_ _1\"/>nicatio<span class=\"_ _1\"/>ns est r\u00e9gl<span class=\"_ _1\"/>ement\u00e9<span class=\"_ _1\"/> par le<span class=\"_ _1\"/>s l\u00e9gisla<span class=\"_ _1\"/>tions eu<span class=\"_ _1\"/>rop\u00e9enne<span class=\"_ _1\"/>s, f\u00e9d\u00e9ral<span class=\"_ _7\"/>es belges et <span class=\"_ _1\"/>r\u00e9gional<span class=\"_ _1\"/>es ainsi q<span class=\"_ _1\"/>ue p<span class=\"lscf ws113\">ar des d\u00e9cisions de </span>r\u00e9gulateu<span class=\"_ _1\"/>rs secto<span class=\"_ _1\"/>riels (In<span class=\"_ _1\"/>stitut <span class=\"_ _1\"/>Belge de<span class=\"_ _1\"/>s Service<span class=\"_ _1\"/>s Posta<span class=\"_ _1\"/>ux et d<span class=\"_ _1\"/>es T\u00e9l\u00e9com<span class=\"_ _1\"/>municat<span class=\"_ _1\"/>io<span class=\"lscf ws110\">ns, appel\u00e9 commu<span class=\"_ _1\"/>n\u00e9ment IBPT ainsi que le <span class=\"_ _1\"/>r\u00e9gulateur sectoriel </span>pour les media) ou<span class=\"_ _1\"/> des organismes adm<span class=\"_ _1\"/>inistratifs tels que les <span class=\"_ _1\"/>autorit\u00e9s de la concurr<span class=\"_ _1\"/>ence.<span class=\"ls1 ws0\"> </span>Annexe 34. Droits, obligations et passif<span class=\"_ _1\"/>s \u00e9ventuels<span class=\"ls1\"> </span>Plaint<span class=\"_ _13\"/>es, proc\u00e9dures<span class=\"_ _13\"/> judicia<span class=\"_ _13\"/>ires et fis<span class=\"_ _13\"/>cales<span class=\"ls1 ws0\"> </span>Nos r\u00e8<span class=\"_ _13\"/><span class=\"lscf ws110\">glements et proc\u00e9du<span class=\"_ _1\"/>res sont \u00e9tablis en vue de garantir la confo<span class=\"_ _1\"/>rmit\u00e9 avec les lois applicables, les obligations en mati\u00e8re de<span class=\"ls1 ws0\"> </span>comptabilit\u00e9 et de<span class=\"_ _1\"/> </span>rapportage, les r\u00e8glem<span class=\"_ _1\"/>entations et prescrits fiscaux,<span class=\"_ _1\"/> y compris ceux i<span class=\"_ _1\"/>mpos\u00e9s par les pays <span class=\"_ _1\"/>\u00e9trangers, l\u2019UE ainsi<span class=\"ls1 ws0\"> </span>qu\u2019avec l<span class=\"_ _1\"/>es lois sociales. <span class=\"fc17 ls1 ws0\"> </span>La complexit\u00e9 d<span class=\"_ _1\"/>e l\u2019environnement juridiqu<span class=\"_ _1\"/>e et r\u00e9gulatoire<span class=\"_ _1\"/> dans lequel nous<span class=\"_ _1\"/> op\u00e9rons ainsi<span class=\"_ _1\"/> que les co\u00fbt<span class=\"_ _1\"/>s de conformit\u00e9 augm<span class=\"_ _1\"/>ente<span class=\"lse6 ws18e\">nt t<span class=\"_ _13\"/>ou<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>es<span class=\"_ _13\"/> d<span class=\"_ _13\"/>eu<span class=\"_ _13\"/>x e<span class=\"_ _13\"/>n </span>raison de l\u2019augmentat<span class=\"_ _1\"/>ion des obligations. D<span class=\"_ _1\"/>e plus, des lois \u00e9trang\u00e8<span class=\"_ _1\"/>res et supranat<span class=\"lsd2 ws125\">iona<span class=\"_ _1\"/>les so<span class=\"_ _1\"/>nt parf<span class=\"_ _1\"/>ois en<span class=\"_ _1\"/> conflit av<span class=\"_ _7\"/>ec les lois n<span class=\"_ _7\"/>ationales.<span class=\"_ _1\"/> Le d\u00e9fau<span class=\"_ _7\"/>t de </span>conformit\u00e9 \u00e0 ces m<span class=\"_ _1\"/>ultiples lois, obligations <span class=\"_ _1\"/>r\u00e9gulatoires et r\u00e8glemen<span class=\"_ _1\"/>tations de m\u00eame que<span class=\"_ _1\"/> les modifica<span class=\"_ _1\"/>tions de celles<span class=\"ls1 ws0\">-</span>ci ou <span class=\"_ _1\"/>de la mani\u00e8re do<span class=\"_ _1\"/>nt elles sont int<span class=\"_ _1\"/>erpr\u00e9t\u00e9<span class=\"_ _1\"/>es ou<span class=\"_ _1\"/> mises <span class=\"_ _1\"/>en \u0153uv<span class=\"_ _1\"/>re, <span class=\"lsd5 ws94\">peut </span><span class=\"ws121\">ent<span class=\"_ _1\"/>ra\u00eener<span class=\"ls1 ws0\"> <span class=\"_ _7\"/><span class=\"lscf ws191\">des cons\u00e9quenc<span class=\"_ _1\"/>es dommageables<span class=\"_ _1\"/> en termes de<span class=\"_ _1\"/> r\u00e9putation, <span class=\"_ _1\"/>responsabilit\u00e9, amendes <span class=\"_ _1\"/>et p\u00e9nalit\u00e9s,<span class=\"_ _1\"/> </span></span></span>augmentation de la cha<span class=\"_ _1\"/>rge fiscale ou encore du<span class=\"_ _1\"/> co\u00fbt de mise <span class=\"_ _1\"/>en conformit\u00e9 r\u00e9gulatoir<span class=\"_ _1\"/>e et partant, influencer les <span class=\"_ _1\"/>\u00e9tats financ<span class=\"lsdd ws11b\">iers.<span class=\"ls1 ws0\"> </span></span>Le secteu<span class=\"_ _1\"/>r des t\u00e9<span class=\"lscf ws113\">l\u00e9comm<span class=\"_ _1\"/>unications et les services aux entreprises li\u00e9s se cara<span class=\"_ _1\"/>ct\u00e9risent par l\u2019existence d\u2019un nombre import<span class=\"_ _1\"/>ant de brevets et ma<span class=\"lsd5 ws94\">rque<span class=\"_ _13\"/>s. </span></span>Les litiges po<span class=\"_ _1\"/>rtant sur des all\u00e9ga<span class=\"_ _1\"/>tions de violations<span class=\"_ _1\"/> de brevets et <span class=\"_ _1\"/>autres propri\u00e9t\u00e9s int<span class=\"_ _1\"/>ellectuelles sont fr\u00e9quen<span class=\"_ _1\"/>ts. Etant donn\u00e9 q<span class=\"_ _1\"/>ue le nomb<span class=\"_ _1\"/>re d\u2019entrants sur le ma<span class=\"_ _1\"/>rch\u00e9 augmente et que l<span class=\"_ _1\"/>e chevauchement des<span class=\"_ _1\"/> fonctions des produits <span class=\"_ _1\"/>s\u2019amplifie, la possibilit\u00e9 de <span class=\"_ _1\"/>plainte co<span class=\"ws194\">ntre Proximus pour </span>violation<span class=\"_ _1\"/> de pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 in<span class=\"_ _1\"/>tellectu<span class=\"_ _1\"/>elle aug<span class=\"_ _1\"/>mente.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus est actuellement <span class=\"_ _1\"/>impliqu\u00e9e dans dif<span class=\"lsd3 ws195\">f\u00e9rent<span class=\"_ _1\"/>es proc<span class=\"_ _1\"/>\u00e9dures ju<span class=\"_ _1\"/>diciaires <span class=\"_ _1\"/>et admini<span class=\"_ _1\"/>stratives, y<span class=\"_ _7\"/> compris cell<span class=\"_ _1\"/>es pour le<span class=\"_ _1\"/>squelles d<span class=\"_ _1\"/>es prov<span class=\"_ _1\"/>isions on<span class=\"_ _1\"/>t </span>\u00e9t\u00e9 cons<span class=\"_ _1\"/>titu\u00e9es <span class=\"_ _1\"/>et cell<span class=\"_ _1\"/>es d\u00e9cri<span class=\"_ _1\"/>tes ci<span class=\"ls1 ws0\">-<span class=\"lscf ws197\">de<span class=\"_ _1\"/>ssous, pour lesquelles de<span class=\"_ _1\"/>s provisions n\u2019ont pa<span class=\"_ _1\"/>s \u00e9t\u00e9 constitu\u00e9e<span class=\"_ _1\"/>s ou pour une par<span class=\"_ _1\"/>tie limit\u00e9e, et c<span class=\"_ _1\"/>e dans les </span></span>diff\u00e9<span class=\"lsd3 ws118\">r<span class=\"_ _13\"/>ents <span class=\"_ _1\"/>pays o\u00f9 el<span class=\"_ _1\"/>le exe<span class=\"_ _1\"/>rce ses <span class=\"_ _1\"/>activit\u00e9<span class=\"_ _1\"/>s. Ces p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent <span class=\"_ _1\"/>\u00e9galement<span class=\"_ _1\"/> les <span class=\"_ _1\"/>recours in<span class=\"_ _1\"/>tent\u00e9s d<span class=\"_ _1\"/>evant l\u2019I<span class=\"_ _1\"/>nstitut<span class=\"_ _1\"/> belge d<span class=\"_ _1\"/>e<span class=\"lscf ws110\">s Services post<span class=\"_ _1\"/>aux </span></span>et des T\u00e9l\u00e9commun<span class=\"_ _1\"/>ications (\"IBP<span class=\"_ _1\"/>T\") et les <span class=\"_ _1\"/>recours intent\u00e9s contr<span class=\"_ _1\"/>e des d\u00e9cision<span class=\"_ _1\"/>s de l\u2019IBPT d\u2019u<span class=\"_ _1\"/>ne part ainsi<span class=\"_ _1\"/> que l<span class=\"lsd3 ws199\">es p<span class=\"_ _1\"/>roc\u00e9du<span class=\"_ _1\"/>res \u00e0 l\u2019en<span class=\"_ _7\"/>contre des </span>administrations fiscales.<span class=\"ls1 ws0\"> </span>Dossiers li\u00e9s \u00e0 l\u2019acc\u00e8<span class=\"_ _1\"/>s \u00e0 la large ba<span class=\"_ _1\"/>nde /diffusion<span class=\"ls1 ws0\"> </span>Du 12 au<span class=\"_ _1\"/> 14 octobre 2010,<span class=\"_ _1\"/> la dir<span class=\"_ _1\"/>ection belge g\u00e9n<span class=\"_ _1\"/>\u00e9rale de la<span class=\"_ _1\"/> concurrence a p<span class=\"_ _1\"/>roc\u00e9d\u00e9 \u00e0 une<span class=\"_ _1\"/> perquisition dan<span class=\"_ _1\"/>s les bureaux<span class=\"_ _1\"/> de Prox<span class=\"lsd1 ws19a\">imus \u00e0<span class=\"_ _1\"/> Bruxelles. </span>Cette enqu\u00eate conce<span class=\"_ _1\"/>rne des accus<span class=\"_ _1\"/>ations de Mobistar e<span class=\"_ _1\"/>t KPN \u00e0 propo<span class=\"_ _1\"/>s des services DSL de<span class=\"_ _1\"/> gros dans l<span class=\"_ _1\"/>esquels Proximus au<span class=\"_ _1\"/>rait conduit des p<span class=\"_ _1\"/>ratiques d\u2019obstruction. Cette mesure e<span class=\"_ _1\"/>st sans pr\u00e9judice du r\u00e9sulta<span class=\"_ _1\"/>t final \u00e0 l\u2019issue de l\u2019enqu\u00eate compl\u00e8t<span class=\"_ _1\"/>e. A la suite de cette perquis<span class=\"lsd1 ws18e\">ition, la dire<span class=\"_ _1\"/>ction g\u00e9n\u00e9rale </span>de la co<span class=\"_ _1\"/>ncurrence<span class=\"_ _1\"/> devra <span class=\"_ _1\"/>examin<span class=\"_ _1\"/>er tous l<span class=\"_ _1\"/>es \u00e9l\u00e9m<span class=\"_ _1\"/>ents p<span class=\"_ _1\"/>ertinents<span class=\"_ _1\"/> de l\u2019a<span class=\"_ _1\"/>ffaire. En<span class=\"_ _1\"/> d\u00e9fin<span class=\"_ _1\"/>itive, il<span class=\"_ _1\"/> reviendra<span class=\"_ _1\"/> \u00e0 l\u2019<span class=\"_ _1\"/>Auditorat d<span class=\"_ _1\"/>e propo<span class=\"_ _1\"/>ser une d<span class=\"_ _7\"/>\u00e9cision en vu<span class=\"_ _1\"/>e de son adop<span class=\"_ _1\"/>tion par le C<span class=\"_ _1\"/>onseil d<span class=\"_ _1\"/>e la Co<span class=\"_ _1\"/>ncurrence. <span class=\"_ _1\"/>Tout au lon<span class=\"_ _1\"/>g de cett<span class=\"_ _1\"/>e proc\u00e9du<span class=\"_ _1\"/>re, Pro<span class=\"_ _1\"/>ximus se<span class=\"_ _1\"/>ra en mes<span class=\"_ _1\"/>ure de fa<span class=\"_ _1\"/>ire entend<span class=\"_ _1\"/>re son<span class=\"ls1 ws0\"> </span>poin<span class=\"_ _1\"/>t de vu<span class=\"_ _1\"/>e. (Cette proc\u00e9dure peut dure<span class=\"_ _1\"/>r plusieurs ann\u00e9es).<span class=\"ls1 ws0\"> </span>Au cours de la p<span class=\"_ _1\"/>erquisition d\u2019octobre 2010,<span class=\"_ _1\"/> un grand nombre de<span class=\"_ _1\"/> documents ont \u00e9t\u00e9 <span class=\"_ _1\"/>saisis (documents <span class=\"_ _1\"/>\u00e9lectroniques comme la <span class=\"_ _1\"/>cop<span class=\"lsd4 ws19b\">ie c<span class=\"_ _13\"/>ompl\u00e8<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e \u00ab </span>mail box \u00bb et d\u2019ar<span class=\"_ _1\"/>chives et autres fi<span class=\"_ _1\"/>chiers). Proximus et l\u2019Auditeur ont<span class=\"_ _1\"/> \u00e9chang\u00e9 largem<span class=\"_ _1\"/>ent leurs points de vue <span class=\"_ _1\"/>sur la fa\u00e7on de traite<span class=\"_ _1\"/>r les donn\u00e9es saisies. Proximus souhaitait a<span class=\"_ _1\"/>ssurer que le \u00ab l<span class=\"_ _1\"/>egal privilege \u00bb (L<span class=\"_ _1\"/>PP) des avocats et<span class=\"_ _1\"/> la confidentialit\u00e9 des<span class=\"_ _1\"/> avis des j<span class=\"_ _1\"/>uristes d\u2019entrep<span class=\"lsd2 ws0\">rise so<span class=\"_ _1\"/>ient garan<span class=\"_ _1\"/>tis. De plu<span class=\"_ _1\"/>s, </span>Proximus cherchait \u00e0<span class=\"_ _1\"/> \u00e9viter que l<span class=\"_ _1\"/>es autorit\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd3 ws195\">de co<span class=\"_ _1\"/>ncurren<span class=\"_ _1\"/>ce acc\u00e8d<span class=\"_ _1\"/>ent \u00e0<span class=\"_ _1\"/> des do<span class=\"_ _1\"/>nn\u00e9es sen<span class=\"_ _7\"/>s<span class=\"_ _13\"/>ibles<span class=\"_ _1\"/> qui \u00e9ta<span class=\"_ _7\"/>i<span class=\"_ _13\"/>ent ho<span class=\"_ _1\"/>rs du <span class=\"_ _1\"/>sujet d<span class=\"_ _1\"/>e l\u2019enqu\u00ea<span class=\"_ _1\"/>te. In<span class=\"_ _1\"/>capable<span class=\"_ _1\"/> de </span></span>convaincre l\u2019Auditeur de sa po<span class=\"_ _1\"/>sition, Proximus a entam\u00e9 d<span class=\"_ _1\"/>eux proc\u00e9dures : une devant la Co<span class=\"_ _1\"/>ur d\u2019Appel de Bruxelles et une a<span class=\"_ _1\"/>utre devant le Pr\u00e9sident<span class=\"_ _1\"/> du Conseil de la Concurrence visa<span class=\"_ _1\"/>nt \u00e0 suspendre la communication \u00e0 l\u2019\u00e9quipe d\u2019enqu<span class=\"_ _1\"/>\u00eate des donn\u00e9es \u00ab LPP \u00bb et des donn\u00e9es hors sujet.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd5 ws18f\">Le<span class=\"_ _13\"/> 5 m<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>s </span></span>2013, la Cour d\u2019Appel a<span class=\"_ _1\"/> rendu une d\u00e9cision f<span class=\"_ _1\"/>avorable dans la proc\u00e9<span class=\"_ _1\"/>dure d\u2019appel dans laquelle il <span class=\"_ _1\"/>est dit que les enqu\u00eat<span class=\"_ _1\"/>eurs n\u2019ont pas le pouv<span class=\"_ _1\"/>oir de saisir les documen<span class=\"_ _1\"/>ts contenant de<span class=\"_ _1\"/>s avis des ju<span class=\"_ _1\"/>ristes d\u2019entreprise e<span class=\"_ _1\"/>t les documen<span class=\"_ _1\"/>ts hors sujet et<span class=\"_ _1\"/> que ces <span class=\"_ _1\"/>documents doivent <span class=\"_ _1\"/>\u00eat<span class=\"lsd4 ws94\">re \u00e9<span class=\"_ _13\"/>cart<span class=\"_ _13\"/>\u00e9s ou d<span class=\"_ _13\"/>\u00e9tr<span class=\"_ _13\"/>uits<span class=\"_ _13\"/>. Il </span>faut noter que cet<span class=\"_ _1\"/>te d\u00e9cision est relativ<span class=\"_ _1\"/>e \u00e0 la proc\u00e9dure et pas<span class=\"_ _1\"/> sur le fond de l\u2019affai<span class=\"_ _1\"/>re. <span class=\"ls1 ws0\"> </span>Le 14 octob<span class=\"_ _1\"/>re 2013, l<span class=\"_ _1\"/>\u2019autori<span class=\"_ _1\"/>t\u00e9 de co<span class=\"_ _1\"/>ncurrence a<span class=\"_ _1\"/> initi\u00e9 un<span class=\"_ _1\"/>e proc\u00e9du<span class=\"_ _7\"/>r<span class=\"_ _13\"/>e de cas<span class=\"_ _1\"/>sation con<span class=\"_ _1\"/>tre cette d<span class=\"_ _1\"/>\u00e9cisio<span class=\"_ _1\"/>n. Proximu<span class=\"_ _1\"/>s s\u2019est join<span class=\"_ _7\"/>t<span class=\"_ _13\"/>e \u00e0 la pro<span class=\"_ _1\"/>c\u00e9dure en<span class=\"_ _1\"/> cassation. Finalement, le 22<span class=\"_ _1\"/> janvier 2015, La Cour de Ca<span class=\"_ _1\"/>ssation a d\u00e9cid\u00e9 de confi<span class=\"_ _1\"/>rmer l\u2019arr\u00eat du<span class=\"ls1 ws0\"> </span>5 mars 2013, \u00e0 l\u2019exception d\u2019un<span class=\"_ _1\"/>e restriction relative<span class=\"_ _1\"/> aux documents plu<span class=\"_ _1\"/>s anciens, qui a \u00e9t\u00e9 annul\u00e9<span class=\"_ _1\"/>e. Il appartient \u00e0 la<span class=\"_ _1\"/> Cour d\u2019appel de pre<span class=\"_ _1\"/>ndre une nouvelle <span class=\"_ _1\"/>d\u00e9cision concernant ce<span class=\"lsdd ws125\">tte rest<span class=\"_ _13\"/>ric<span class=\"_ _13\"/>tion.<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>En mars 2014, <span class=\"_ _1\"/>KPN a retir\u00e9 sa plai<span class=\"_ _1\"/>nte, Mobistar reste le s<span class=\"_ _1\"/>e<span class=\"lscf ws18d\">ul plaignant. Sur<span class=\"_ _1\"/> base des faits<span class=\"_ _1\"/> et des inform<span class=\"_ _1\"/>ations disponibles \u00e0<span class=\"_ _1\"/> la fin d\u00e9cem<span class=\"_ _1\"/>bre 202<span class=\"ls1 ws0\">2<span class=\"lsd1 ws18e\">, la<span class=\"_ _1\"/> </span></span></span>direction n\u2019a pas enr<span class=\"_ _1\"/>egistr\u00e9 de provision pou<span class=\"_ _1\"/>r cette affaire.<span class=\"ls1 ws0\"> </span>Dossie<span class=\"_ _1\"/>rs li\u00e9s<span class=\"_ _1\"/> aux <span class=\"_ _1\"/>tarifs o<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">net mobiles</span> </span>Dans la proc\u00e9dure, fa<span class=\"_ _1\"/>isant suite \u00e0 <span class=\"_ _1\"/>une plainte introduite par<span class=\"_ _1\"/> KPN Group Belgium e<span class=\"_ _1\"/>n 2005 aupr\u00e8s du<span class=\"_ _1\"/> Conseil belge de<span class=\"_ _1\"/> la concurrence, c<span class=\"_ _1\"/>e dernier a confirm\u00e9 le 2<span class=\"_ _1\"/>6 mai 2009<span class=\"_ _1\"/> une des <span class=\"_ _1\"/>cinq accusations d'abu<span class=\"_ _1\"/>s de pos<span class=\"_ _1\"/>ition dominante avan<span class=\"_ _1\"/>c\u00e9es par l'Aud<span class=\"_ _1\"/>itorat le 22<span class=\"_ _1\"/> avril 2008, \u00e0<span class=\"_ _1\"/> savoir la p<span class=\"_ _1\"/>ratique, dans les ann\u00e9es 2004 et 2005, d<span class=\"lsd3 ws123\">'un \"ci<span class=\"_ _1\"/>seau tar<span class=\"_ _1\"/>ifaire\" su<span class=\"_ _1\"/>r le mar<span class=\"_ _1\"/>ch\u00e9 prof<span class=\"_ _1\"/>essionn<span class=\"_ _1\"/>el. Le Con<span class=\"_ _1\"/>seil belg<span class=\"_ _1\"/>e de la co<span class=\"_ _1\"/>ncurrenc<span class=\"_ _1\"/>e a consid<span class=\"_ _1\"/>\u00e9r\u00e9 qu<span class=\"_ _1\"/>e les tarif<span class=\"_ _7\"/>s des appels </span>entre clien<span class=\"_ _7\"/>ts de Proximus<span class=\"_ _1\"/> (\"tarifs o<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">-<span class=\"lscf ws19c\">net\") \u00e9taient inf\u00e9rieurs \u00e0 ceux factur\u00e9s par Proximus aux concurrents pour la terminaison d'u<span class=\"lsd1 ws19a\">n ap<span class=\"_ _1\"/>pel de leurs </span></span></span>r\u00e9seaux sur le r<span class=\"_ _1\"/>\u00e9seau de Proximus (=<span class=\"_ _1\"/> tarifs de terminaison), majo<span class=\"_ _1\"/>r\u00e9s d'un certain nomb<span class=\"_ _1\"/>re de co\u00fbts jug<span class=\"_ _1\"/>\u00e9s pertinents. <span class=\"_ _1\"/>Toutes les autres acc<span class=\"_ _1\"/>usations de l'Auditorat ont <span class=\"_ _1\"/>\u00e9t\u00e9 rejet\u00e9es. Le Co<span class=\"_ _1\"/>nseil de la<span class=\"_ _1\"/> concurrence a <span class=\"_ _1\"/>\u00e9galement inflig\u00e9 un<span class=\"_ _1\"/>e amende <span class=\"lsd1 ws119\">de<span class=\"_ _1\"/> 66,3 millions EU<span class=\"_ _1\"/>R \u00e0 Proximus (anciennemen<span class=\"_ _1\"/>t Belgacom </span>Mobile) pour abu<span class=\"_ _1\"/>s de position do<span class=\"_ _1\"/>minante sur le<span class=\"_ _1\"/> march\u00e9 pendant l<span class=\"_ _1\"/>es ann\u00e9es 2004 e<span class=\"_ _1\"/>t 2005. Proxim<span class=\"_ _1\"/>us a \u00e9t\u00e9 contraint <span class=\"_ _1\"/>de payer ce<span class=\"_ _1\"/>tte amende avant l<span class=\"_ _1\"/>e 30 juin 2009 <span class=\"_ _1\"/>et a comptabili<span class=\"_ _1\"/>s\u00e9 cette d\u00e9pense (<span class=\"_ _1\"/>nette de provision<span class=\"_ _1\"/>s existantes) comme<span class=\"_ _1\"/> charge dans l<span class=\"_ _1\"/>e compte de r<span class=\"_ _1\"/>\u00e9sultats du deuxi\u00e8me<span class=\"_ _1\"/> trimestre de<span class=\"_ _1\"/> 2009.<span class=\"ls1 ws0\"> </span>Proximus a introduit un recou<span class=\"_ _1\"/>rs contre la d\u00e9cision du Conseil de la <span class=\"_ _1\"/>concurrence aupr\u00e8s de la Cour d'<span class=\"_ _1\"/>appel de Bruxelles, et dispose d'a<span class=\"_ _1\"/>rguments \u00e0 l\u2019encontre d\u2019un gra<span class=\"lscf ws194\">nd nombre d'\u00e9l\u00e9ment<span class=\"_ _1\"/>s repris dans le<span class=\"_ _1\"/> jugement, entre au<span class=\"_ _1\"/>tres le fait <span class=\"_ _1\"/>que l'impact sur<span class=\"_ _1\"/> le march\u00e9 n'a pa<span class=\"_ _1\"/>s \u00e9t\u00e9 examin<span class=\"_ _1\"/>\u00e9. KPN Group </span>Belgium et Mobista<span class=\"_ _1\"/>r ont \u00e9galement introduit un<span class=\"_ _1\"/> recours contre cet<span class=\"_ _1\"/>te m\u00eame d\u00e9cision.<span class=\"ls1 ws0\"> </span>Suite \u00e0 l\u2019accord <span class=\"_ _1\"/>transactionnel du <span class=\"_ _1\"/>21 octobre 20<span class=\"lsd3 ws1a0\">1<span class=\"_ _1\"/>5, les a<span class=\"_ _1\"/>ppels d<span class=\"_ _1\"/>e Base<span class=\"_ _1\"/> et Mob<span class=\"_ _1\"/>istar con<span class=\"_ _1\"/>tre l<span class=\"_ _1\"/>es d\u00e9cis<span class=\"_ _1\"/>ions de l\u2019<span class=\"_ _1\"/>autori<span class=\"_ _1\"/>t\u00e9 belg<span class=\"_ _1\"/>e de co<span class=\"_ _1\"/>ncurre<span class=\"_ _1\"/>nce ont <span class=\"_ _1\"/>\u00e9t\u00e9 </span>retir\u00e9s.<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s poursu<span class=\"_ _1\"/>it cepend<span class=\"_ _7\"/>ant la proc\u00e9du<span class=\"_ _1\"/>re en app<span class=\"_ _7\"/>el contre cett<span class=\"_ _1\"/>e d\u00e9cisio<span class=\"_ _1\"/>n.<span class=\"ls1 ws0\"> </span>Dans son a<span class=\"_ _1\"/>rr\u00eat interm\u00e9diaire du<span class=\"_ _1\"/> 7 octobre 202<span class=\"_ _1\"/>0, la Cour<span class=\"_ _1\"/> d\u2019Appel de<span class=\"_ _1\"/> Bruxelles a <span class=\"_ _1\"/>annul\u00e9 partiellem<span class=\"_ _1\"/>ent la d\u00e9cision <span class=\"_ _1\"/>du 26 mai<span class=\"_ _1\"/> 2009 du Co<span class=\"_ _7\"/>ns<span class=\"_ _13\"/>eil de la Concurr<span class=\"_ _1\"/>ence, se b<span class=\"_ _1\"/>asant sur<span class=\"_ _1\"/> le rai<span class=\"_ _1\"/>sonnemen<span class=\"_ _1\"/>t que (i) l\u2019<span class=\"_ _1\"/>Autorit<span class=\"_ _1\"/>\u00e9 belg<span class=\"_ _1\"/>e de la con<span class=\"_ _1\"/>currence<span class=\"_ _1\"/> ne pouva<span class=\"_ _1\"/>it pas cons<span class=\"_ _1\"/>tater l\u2019<span class=\"_ _1\"/>existence d<span class=\"_ _1\"/>\u2019<span class=\"lscf ws1a2\">un abus de pos<span class=\"_ _1\"/>ition </span>dominante en 2004<span class=\"_ _1\"/> sur la base<span class=\"_ _1\"/> des documents sa<span class=\"_ _1\"/>isis lors de la p<span class=\"_ _1\"/>erquisition ill\u00e9gale, alors <span class=\"_ _1\"/>que (ii) les d<span class=\"_ _1\"/>ocuments saisis lors d<span class=\"_ _1\"/>e la perquisition ill<span class=\"_ _1\"/>\u00e9gale n\u2019\u00e9taient pas indispensable<span class=\"_ _1\"/>s pour prouver l\u2019existence<span class=\"_ _1\"/> d\u2019un abus en 20<span class=\"_ _1\"/>05. En cons\u00e9quence, la Cour a d<span class=\"_ _1\"/>\u00e9cid\u00e9 que la proc\u00e9dure <span class=\"_ _1\"/>de<span class=\"ws18f\">vait se poursuivre </span>uniquement pou<span class=\"_ _1\"/>r la derni\u00e8re p\u00e9<span class=\"_ _1\"/>riode (tant pour<span class=\"_ _1\"/> les autres a<span class=\"_ _1\"/>rguments de p<span class=\"_ _1\"/>roc\u00e9dure que <span class=\"_ _1\"/>sur le fond). P<span class=\"_ _1\"/>roximus a lanc\u00e9<span class=\"_ _1\"/> un \u00ab pour<span class=\"lse6 ws19a\">voi en cas<span class=\"_ _13\"/>s<span class=\"_ _13\"/>at<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n \u00bb </span>contre l\u2019arr\u00eat dans la mesur<span class=\"_ _1\"/>e o\u00f9, selon Proximus, la d\u00e9c<span class=\"_ _1\"/>ision n\u2019aurait pas d\u00fb \u00eatre annul<span class=\"_ _1\"/>\u00e9e partiellement (2004),<span class=\"ls1 ws0\"> <span class=\"_ _7\"/><span class=\"lsd2 ws1a3\">mais bien to<span class=\"_ _1\"/>talemen<span class=\"_ _7\"/>t (2004 et 20<span class=\"_ _1\"/>05),<span class=\"_ _1\"/> </span></span>pr\u00e9cis\u00e9ment \u00e0 cause de<span class=\"_ _1\"/> l\u2019ill\u00e9galit\u00e9 de la perquisition.<span class=\"ls1 ws0\"> <span class=\"_ _13\"/></span>Ce \u00ab pourvoi en cassation \u00bb a \u00e9<span class=\"_ _1\"/>t\u00e9 rejet\u00e9 le 12 ja<span class=\"_ _1\"/>nvier 2023, ce qui veut dire qu<span class=\"_ _1\"/>e la proc\u00e9dure<span class=\"_ _1\"/> devant la Cour d\u2019Appel<span class=\"_ _1\"/> de Bruxelles <span class=\"_ _1\"/>se poursuit.<span class=\"ls1 ws0\"> </span>En oct<span class=\"_ _13\"/>obre 2009, s<span class=\"lscf ws18d\">ept parties (Telenet, KPN Group Belg<span class=\"_ _1\"/>ium (anciennement Base), K<span class=\"_ _1\"/>PN Belgium Business (Tele 2 B<span class=\"_ _1\"/>elgium), KPN BV (Sympac), B<span class=\"_ _1\"/>T, </span>Verizon, Colt Telecom) on<span class=\"_ _1\"/>t assign\u00e9 Belga<span class=\"_ _1\"/>com Mobile (aujourd\u2019hui <span class=\"_ _1\"/>Proximus et d\u00e9<span class=\"_ _1\"/>sign\u00e9 ci<span class=\"ls1 ws0\">-</span>dessous com<span class=\"_ _1\"/>me Proximus) devan<span class=\"_ _1\"/>t le Tribunal de co<span class=\"lsd3 ws121\">mm<span class=\"_ _7\"/>erce </span>de Bruxelles en formulant<span class=\"_ _1\"/> des griefs similaires \u00e0 <span class=\"_ _1\"/>ceux de l\u2019affaire mentionn\u00e9e c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-</span>dessus (en ce compr<span class=\"_ _1\"/>is le fait que les tarifs Proxi<span class=\"_ _1\"/>mus \u00e0 Proximus constitueraient un<span class=\"_ _1\"/> abus de la <span class=\"_ _1\"/>pr\u00e9tendue pos<span class=\"_ _1\"/>ition dominante de <span class=\"_ _1\"/>Proximus sur le<span class=\"_ _1\"/> march\u00e9 belge),<span class=\"_ _1\"/> mais se r<span class=\"lsd3 ws19b\">\u00e9f<span class=\"_ _1\"/>\u00e9rant \u00e0<span class=\"_ _1\"/> des p<span class=\"_ _1\"/>\u00e9riodes<span class=\"_ _1\"/> diff\u00e9ren<span class=\"_ _1\"/>tes sel<span class=\"_ _1\"/>on les<span class=\"_ _7\"/> </span>plaignants, en particuli<span class=\"_ _1\"/>er de 1999 \u00e0 ce<span class=\"_ _1\"/> jour (avec une d<span class=\"_ _1\"/>emande de 1 EUR \u00e0 <span class=\"_ _1\"/>titre provisionnel et d<span class=\"_ _1\"/>e la d\u00e9signation d\u2019un exp<span class=\"_ _1\"/>ert<span class=\"ls1 ws0\"> </span><span class=\"ws191\">pou<span class=\"_ _1\"/>r \u00e9valuer pr\u00e9cis\u00e9ment </span>le dommage). En novemb<span class=\"_ _1\"/>re 2009, Mobistar a introdu<span class=\"_ _1\"/>it une demande similaire pou<span class=\"_ _1\"/>r la p\u00e9riode post\u00e9rieure \u00e0 2004. C<span class=\"_ _1\"/>es affaires ont \u00e9t\u00e9 remises pou<span class=\"_ _1\"/>r une p\u00e9rio<span class=\"_ _1\"/>de ind\u00e9t<span class=\"_ _1\"/>ermin\u00e9<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span>Suite aux acco<span class=\"_ _1\"/>rds conclus av<span class=\"_ _1\"/>ec Telenet, KPN, BAS<span class=\"_ _1\"/>E Company et<span class=\"_ _1\"/> Orange, les <span class=\"_ _1\"/>seuls plaignants <span class=\"_ _1\"/>restants sont B<span class=\"_ _1\"/>T, Verizon et Colt<span class=\"_ _1\"/> T<span class=\"lsd3 ws1a6\">elecom.<span class=\"_ _1\"/> A fin<span class=\"_ _7\"/> </span>d\u00e9cembr<span class=\"_ _1\"/><span class=\"lsce ws10f\">e 202<span class=\"ls1 ws0\">2<span class=\"lscf ws110\">, la direction a en<span class=\"_ _1\"/>registr\u00e9 une provis<span class=\"_ _1\"/>ion pour cette af<span class=\"_ _1\"/>faire en se basant sur<span class=\"_ _1\"/> sa meilleure estimation e<span class=\"_ _1\"/>t des informations dis<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">ponibles.<span class=\"ls1 ws0\"> </span></span></span></span></span>Doss<span class=\"_ _13\"/>ier M<span class=\"_ _13\"/>Wing<span class=\"_ _13\"/>z <span class=\"ls1 ws0\">- <span class=\"lscf ws110\">partage de <span class=\"_ _1\"/>r\u00e9seau d'acc\u00e8s radio mobil<span class=\"_ _1\"/>e <span class=\"ls1 ws0\"> </span></span></span>Le 22 novembre 2019, Orange Belgium et Proximus ont conclu<span class=\"ls1 ws0\"> <span class=\"_ _3\"/><span class=\"lscf ws1a2\">un accord de partage de leur r\u00e9seau d\u2019acc<span class=\"_ _1\"/>\u00e8s radio (RAN). Telenet, qui conteste<span class=\"_ _1\"/> </span></span>l\u2019accord, a introduit une plain<span class=\"_ _1\"/>te aupr\u00e8s de l\u2019Autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence, assortie d\u2019une demand<span class=\"_ _1\"/>e de mesures provisoires<span class=\"lsce ws1a8\">. Le 8 janvier 2020,<span class=\"_ _1\"/> </span>l\u2019Autorit\u00e9 belge de la con<span class=\"_ _1\"/>curr<span class=\"lsd3 ws118\">ence, to<span class=\"_ _1\"/>ut en reco<span class=\"_ _1\"/>nnaissan<span class=\"_ _1\"/>t les avan<span class=\"_ _7\"/>t<span class=\"_ _13\"/>ages d<span class=\"_ _1\"/>e l\u2019acco<span class=\"_ _1\"/>rd, a d\u00e9c<span class=\"_ _1\"/>id\u00e9 de susp<span class=\"_ _1\"/>endre l\u2019<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> pendant 2<span class=\"_ _1\"/> mois, la<span class=\"_ _1\"/>issan<span class=\"_ _1\"/>t le temp<span class=\"_ _1\"/>s </span>\u00e0 Orange Belgium et <span class=\"_ _1\"/>Proximus d\u2019avoir des discuss<span class=\"_ _1\"/>ions avec le r\u00e9gulateur des t\u00e9l\u00e9co<span class=\"_ _1\"/>mmunications. Pendant cell<span class=\"_ _1\"/>es<span class=\"ls1 ws0\">-<span class=\"lsd3 ws1a9\">ci, plusieu<span class=\"_ _1\"/>rs actio<span class=\"_ _1\"/>ns de <span class=\"lsd5 ws94\">pr\u00e9p<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>on<span class=\"_ _13\"/> </span></span></span>restaient possibles. <span class=\"_ _1\"/>En l\u2019absence <span class=\"_ _1\"/>de nouvelle initiative<span class=\"_ _1\"/> des enqu\u00eate<span class=\"_ _1\"/>urs de l\u2019Autorit\u00e9<span class=\"_ _1\"/> belge de la<span class=\"_ _1\"/> concurrence, la<span class=\"_ _1\"/> suspension a pr<span class=\"_ _1\"/>is fin apr\u00e8<span class=\"_ _1\"/>s 2 mois, permettant \u00e0 Proximus <span class=\"_ _1\"/>de mettre en \u0153uv<span class=\"_ _1\"/>re pleinement l\u2019accord<span class=\"_ _1\"/> de partage de son<span class=\"_ _1\"/> r\u00e9seau d\u2019acc\u00e8s <span class=\"lsd7 ws1aa\">radio (RAN). <span class=\"_ _13\"/></span>Apr\u00e8s une enqu<span class=\"_ _1\"/>\u00eate qui a du<span class=\"_ _1\"/>r\u00e9 presque 3 ans, les enqu<span class=\"_ _1\"/>\u00eateurs de l\u2019Autorit\u00e9 belge <span class=\"_ _1\"/>de la Concurrence ont<span class=\"_ _1\"/> d\u00e9cid\u00e9 de rejeter<span class=\"_ _1\"/> la plainte de <span class=\"_ _1\"/>Telenet inconditionnellement <span class=\"lsd4 ws19b\">et de mettr<span class=\"_ _13\"/>e un t<span class=\"_ _13\"/>erme<span class=\"_ _13\"/> \u00e0 </span>la proc\u00e9dure<span class=\"ls1 ws0\">. </span>Proc\u00e9d<span class=\"_ _13\"/>ures fiscales<span class=\"ls1 ws0\"> </span>BICS est engag\u00e9e dans u<span class=\"lsd3 ws118\">ne proc\u00e9d<span class=\"_ _1\"/>ure fiscal<span class=\"_ _1\"/>e avec l'a<span class=\"_ _1\"/>utorit\u00e9<span class=\"_ _1\"/> fiscale i<span class=\"_ _1\"/>ndienne<span class=\"_ _1\"/>. Voir not<span class=\"_ _1\"/>e 2.<span class=\"ls1 ws0\"> </span></span>Exces<span class=\"_ _13\"/>s Profit R<span class=\"_ _13\"/>uling<span class=\"ls1 ws0\"> </span>Le 11 janvier 2016, la<span class=\"_ _1\"/> Commission <span class=\"_ _1\"/>Europ\u00e9enne a communiqu\u00e9<span class=\"_ _1\"/> sa d\u00e9cision de cons<span class=\"_ _1\"/>id\u00e9rer les d\u00e9cisions fi<span class=\"_ _1\"/>scales belges accord\u00e9es a<span class=\"lsd1 ws114\">ux m<span class=\"_ _1\"/>ultinationales </span>concernant \u00ab les b\u00e9n\u00e9fi<span class=\"lscf ws110\">ces exc<span class=\"_ _1\"/>\u00e9dentaires \u00bb (\u00ab Exces<span class=\"_ _1\"/>s Profit Ruling\u00bb) comme un<span class=\"_ _1\"/>e aide d\u2019\u00c9tat ill\u00e9gale (Ci<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lscf ws110\">apr\u00e8s \u00ab</span><span class=\"ff54\">\u202f</span><span class=\"lsd4 ws128\">D\u00e9cis<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n</span><span class=\"ff54\">\u202f</span><span class=\"lscf ws110\">\u00bb). BICS a appliq<span class=\"_ _1\"/>u\u00e9 une telle </span></span></span>d\u00e9cision p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s p\u00e9riod<span class=\"_ _1\"/>es 2010<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">2<span class=\"_ _1\"/>014 et a pay\u00e9 l<span class=\"_ _1\"/>es montants r\u00e9cla<span class=\"_ _1\"/>m\u00e9s concernant l\u2019aide p<span class=\"_ _1\"/>r\u00e9sum\u00e9e. De plus, BICS et<span class=\"_ _1\"/> l\u2019Etat belge ont in<span class=\"_ _1\"/>troduit un </span></span>recours contre la d\u00e9cision de la Co<span class=\"_ _1\"/>mmission Europ\u00e9enne devant la C<span class=\"_ _1\"/>our Europ\u00e9enne. La Cour Europ\u00e9e<span class=\"_ _1\"/>nne a statu\u00e9 dans son arr\u00eat <span class=\"lscf ws113\">du 14 f\u00e9vrier </span>2019 en faveur de<span class=\"_ _1\"/> l\u2019Etat belge contre la C<span class=\"_ _1\"/>ommission Europ\u00e9enn<span class=\"_ _1\"/>e sur base de l\u2019abs<span class=\"_ _1\"/>ence de \u00ab sch\u00e9ma d\u2019<span class=\"_ _1\"/>aide d\u2019\u00e9tat \u00bb. La Com<span class=\"_ _1\"/>mission Europ\u00e9enne est all\u00e9e en<span class=\"_ _1\"/> appel d<span class=\"_ _1\"/>e la d\u00e9ci<span class=\"_ _1\"/>sion pr\u00e9<span class=\"_ _1\"/>cit\u00e9e d<span class=\"_ _1\"/>evant l<span class=\"_ _1\"/>a Cour <span class=\"_ _1\"/>Europ\u00e9enne<span class=\"_ _1\"/> de <span class=\"_ _1\"/>Justice (\u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ls113 ws169\">CEJ<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb<span class=\"lsce ws10f\">) le 24 avril 2019. De plus, le 16 septembre 2019, la </span></span></span></span>Commission Europ\u00e9enn<span class=\"_ _1\"/>e a ouvert une enqu\u00eat<span class=\"_ _1\"/>e approfondie dans 39 <span class=\"_ _1\"/>cas de<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">d\u00e9cisio<span class=\"_ _1\"/>ns fisca<span class=\"_ _1\"/>les conc<span class=\"_ _1\"/>ernan<span class=\"_ _1\"/>t les \u00ab b<span class=\"_ _1\"/>\u00e9n\u00e9fices<span class=\"_ _1\"/> exc\u00e9den<span class=\"_ _1\"/>taires \u00bb <span class=\"_ _1\"/>(\u00ab Exces<span class=\"_ _1\"/>s </span></span>Profit Ruling \u00bb) y compris celles ob<span class=\"_ _1\"/>tenues par BICS. Les d\u00e9cisions indi<span class=\"_ _1\"/>viduelles ont \u00e9t\u00e9 publi\u00e9es le 31 <span class=\"lscf ws118\">ao\u00fbt<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">2020<span class=\"_ _13\"/>. BI<span class=\"_ _13\"/>CS<span class=\"_ _13\"/> a so<span class=\"_ _13\"/>umi<span class=\"_ _13\"/>s s<span class=\"_ _13\"/>es c<span class=\"_ _13\"/>omme<span class=\"_ _13\"/>nt<span class=\"_ _13\"/>ai<span class=\"_ _13\"/>res<span class=\"_ _13\"/> \u00e0 </span></span></span>la Commission le 29<span class=\"_ _1\"/> <span class=\"ws118\">septembre<span class=\"ls1 ws0\"> <span class=\"lsce ws116\">2020.</span> </span><span class=\"lsd3\">Le 1<span class=\"_ _1\"/>6 septemb<span class=\"_ _1\"/>re 202<span class=\"_ _1\"/>1, la CE<span class=\"_ _1\"/>J a estim<span class=\"_ _1\"/>\u00e9 que la<span class=\"_ _1\"/> D\u00e9cisio<span class=\"_ _1\"/>n a cor<span class=\"_ _1\"/>rectemen<span class=\"_ _1\"/>t consta<span class=\"_ _1\"/>t\u00e9 que<span class=\"_ _1\"/> \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span>les b\u00e9n\u00e9f<span class=\"_ _1\"/>ices </span></span>exc\u00e9denta<span class=\"_ _1\"/>ires<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws118\">\u00bb co<span class=\"_ _1\"/>nstituen<span class=\"_ _1\"/>t un r<span class=\"_ _1\"/>\u00e9gime d\u2019<span class=\"_ _1\"/>aide et a<span class=\"_ _1\"/> renvoy<span class=\"_ _1\"/>\u00e9 l\u2019affa<span class=\"_ _1\"/>ire de<span class=\"_ _1\"/>vant la Cou<span class=\"_ _1\"/>r Euro<span class=\"_ _1\"/>p\u00e9enne po<span class=\"_ _1\"/>ur qu'<span class=\"_ _1\"/>elle d\u00e9cid<span class=\"_ _1\"/>e si le r<span class=\"_ _1\"/>\u00e9gime d<span class=\"_ _1\"/>es \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws121\">b\u00e9n\u00e9f<span class=\"_ _7\"/>ices </span></span>exc\u00e9denta<span class=\"_ _1\"/>ires<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws118\">\u00bb co<span class=\"_ _1\"/>nstitue<span class=\"_ _1\"/> \u00e9galem<span class=\"_ _1\"/>ent une a<span class=\"_ _1\"/>ide d'\u00c9<span class=\"_ _1\"/>tat ill\u00e9ga<span class=\"_ _1\"/>le, \u00e9tan<span class=\"_ _1\"/>t do<span class=\"_ _1\"/>nn\u00e9 qu'aucu<span class=\"_ _1\"/>ne d\u00e9ci<span class=\"_ _1\"/>sion n'<span class=\"_ _1\"/>a encor<span class=\"_ _1\"/>e \u00e9t\u00e9 pri<span class=\"_ _1\"/>se \u00e0 ce s<span class=\"_ _1\"/>ujet (ni p<span class=\"_ _1\"/>ar le C<span class=\"_ _1\"/>ou<span class=\"ls109 ws15c\">r </span></span>Europ\u00e9enne, ni par la CJ<span class=\"_ _1\"/>E). La direction consid<span class=\"_ _1\"/>\u00e8re que la position p<span class=\"_ _1\"/>rise dans les \u00e9tat<span class=\"_ _1\"/>s financiers refl\u00e8te l<span class=\"_ _1\"/>a meilleure estim<span class=\"lsdd ws11b\">atio<span class=\"lsd1 ws114\">n du r\u00e9sultat final </span></span>probable.<span class=\"ls1 ws0\"> </span>Engagements d<span class=\"_ _13\"/>\u2019invest<span class=\"_ _13\"/>issements<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 31<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws191\">d\u00e9cembre 2022,<span class=\"_ _1\"/> le Groupe a<span class=\"_ _1\"/> contract\u00e9 des <span class=\"_ _1\"/>engagements de 97<span class=\"_ _1\"/>7 millions<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws1a3\">EUR<span class=\"_ _1\"/> (immob<span class=\"_ _1\"/>ilisatio<span class=\"_ _1\"/>ns in<span class=\"_ _1\"/>corporel<span class=\"_ _1\"/>les 1<span class=\"_ _1\"/>9 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R et im<span class=\"_ _1\"/>mobil<span class=\"_ _1\"/>isations<span class=\"_ _1\"/> </span></span>corporelles 958 millions d\u2019EUR<span class=\"lsd3 ws118\">).  L<span class=\"_ _1\"/>es inves<span class=\"_ _1\"/>tissemen<span class=\"_ _1\"/>ts von<span class=\"_ _1\"/>t essent<span class=\"_ _1\"/>iellement<span class=\"_ _1\"/> avoir li<span class=\"_ _1\"/>eu au co<span class=\"_ _1\"/>urs de l\u2019<span class=\"_ _1\"/>ann\u00e9e 20<span class=\"_ _1\"/>23 (\u20ac6<span class=\"_ _1\"/>44 million<span class=\"_ _1\"/>s). <span class=\"ls1 ws0\"> </span></span>En acqu\u00e9rant certains<span class=\"_ _1\"/> droits sur les sp<span class=\"_ _1\"/>ectres en 2022, le g<span class=\"_ _1\"/>roupe s'engage \u00e0 paye<span class=\"_ _1\"/>r des frais annuels tel<span class=\"_ _1\"/>s que pr\u00e9sent\u00e9s c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-</span>dessous :<span class=\"ls1 ws0\"> </span>Contribut<span class=\"_ _13\"/>. Contribut<span class=\"_ _13\"/>. annuelle Bande de Existant<span class=\"_ _13\"/><span class=\"lsfc ws14a\">/N</span>Quantit\u00e9 Posit<span class=\"_ _13\"/>ion<span class=\"ls1 ws0\"> </span>Dur\u00e9e<span class=\"ls1 ws0\"> </span>Date de d\u00e9but<span class=\"ls1 ws0\"> </span>Date de fin<span class=\"ls1 ws0\"> </span>unique <span class=\"ls1 ws0\"> </span>obligati<span class=\"_ _13\"/>on spectre<span class=\"ls1 ws0\"> </span>ouveau<span class=\"ls1 ws0\"> </span>(\u20ac million)<span class=\"ws0\"> </span>totale (\u20ac<span class=\"_ _1\"/> million<span class=\"_ _13\"/>) <span class=\"lsff ws148\">(*)</span> 800 MHz<span class=\"ls1 ws0\"> <span class=\"_ _d7\"> </span>Exis<span class=\"_ _13\"/>tant <span class=\"_ _5d\"> </span><span class=\"lsff ws163\">2<span class=\"_ _13\"/> x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _243\"> </span></span>801<span class=\"ls1 ws0\">-<span class=\"ls116 ws14e\">811 / 842</span>-<span class=\"ls100 ws17d\">852 MHz<span class=\"_ _e0\"> </span><span class=\"ls114 ws149\">20 ans</span></span> <span class=\"_ _c8\"> </span><span class=\"ls100 ws14e\">30</span>-<span class=\"lsfd ws14b\">11</span>-<span class=\"lsff ws148\">13<span class=\"_ _c9\"> </span><span class=\"ls100 ws14e\">29</span></span>-<span class=\"lsfd ws14b\">11</span>-<span class=\"ls100 ws14e\">33<span class=\"_ _61\"> </span><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span></span> <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">28</span> </span>2500<span class=\"ls1 ws0\">-</span><span class=\"ws164\">2520 / 2620<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">2640 </span></span></span>2600 MHz<span class=\"ls1 ws0\"> <span class=\"_ _2a\"> </span>Existant<span class=\"_ _13\"/> <span class=\"_ _5d\"> </span><span class=\"ls100 ws164\">2 x 20 <span class=\"lsfa ws149\">MHz</span></span> </span>15 ans<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _98\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-</span>12<span class=\"_ _44\"> </span>30<span class=\"ls1 ws0\">-<span class=\"lsfe ws14d\">06</span>-</span>27<span class=\"_ _47\"> </span>20<span class=\"ls1 ws0\"> <span class=\"_ _106\"> </span>7 </span>MHz<span class=\"ls1 ws0\"> </span>700 MHz<span class=\"ls1 ws0\"> <span class=\"_ _244\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"lsff ws163\">2 x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _96\"> </span><span class=\"ls100 ws14e\">723</span>-<span class=\"ls110 ws16e\">733/778</span>-<span class=\"ls116 ws14e\">788 MHz<span class=\"_ _11b\"> </span><span class=\"ls114 ws149\">20<span class=\"_ _13\"/> ans</span></span> <span class=\"_ _c9\"> </span></span>01<span class=\"ls1 ws0\">-</span>09<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">22<span class=\"_ _a6\"> </span>31</span>-</span>08<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">42<span class=\"_ _65\"> </span><span class=\"lsff ws148\">123</span></span> <span class=\"_ _9b\"> </span><span class=\"ls100 ws14e\">52</span> </span>900 MHz<span class=\"ls1 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls10f ws16c\">Nouveau<span class=\"_ _13\"/></span> <span class=\"_ _a8\"> </span><span class=\"lsff ws163\">2<span class=\"_ _13\"/> x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _9c\"> </span></span><span class=\"lsfc\">8<span class=\"_ _13\"/>95<span class=\"ls1 ws0\">-</span>905/94<span class=\"_ _13\"/>0<span class=\"ls1 ws0\">-<span class=\"lsfa ws1ab\">950 MH<span class=\"_ _13\"/>z<span class=\"_ _9d\"> </span><span class=\"ls114 ws149\">20 ans</span></span> <span class=\"_ _96\"> </span></span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _4c\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _7c\"> </span><span class=\"ls100 ws14e\">57</span></span> <span class=\"_ _a3\"> </span><span class=\"ls100 ws14e\">56</span> </span>1800 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"ls100 ws164\">2 x 25 MHz</span> <span class=\"_ _9\"> </span><span class=\"lsff ws148\">1710</span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1735/<span class=\"_ _13\"/>180<span class=\"_ _13\"/>5</span>-<span class=\"lsff ws163\">18<span class=\"_ _13\"/>30 M<span class=\"_ _13\"/>Hz<span class=\"_ _13\"/></span> <span class=\"_ _15\"> </span><span class=\"ls114 ws149\">20 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _109\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _61\"> </span><span class=\"lsff ws148\">110</span></span> <span class=\"_ _74\"> </span><span class=\"ls110 ws16e\">77</span> </span>2100 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _a8\"> </span><span class=\"ls100 ws164\">2 x 25 MHz</span> <span class=\"_ _f\"> </span><span class=\"lsff ws148\">192<span class=\"_ _13\"/>0</span>-<span class=\"lsff ws148\">19<span class=\"_ _13\"/>45<span class=\"_ _13\"/>/21<span class=\"_ _13\"/>10</span>-<span class=\"ls100 ws17d\">2135 MHz</span> <span class=\"_ _15\"> </span><span class=\"ls114 ws149\">2<span class=\"_ _13\"/>0 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _4c\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _61\"> </span><span class=\"lsff ws148\">145<span class=\"_ _13\"/></span></span> <span class=\"_ _9b\"> </span><span class=\"ls110 ws16e\">77</span> </span>1400 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"ls10f ws166\">1 x 45 MHz</span> <span class=\"_ _ed\"> </span><span class=\"lsff ws148\">1472</span>-<span class=\"lsff ws163\">15<span class=\"_ _13\"/>17 M<span class=\"_ _13\"/>Hz<span class=\"_ _13\"/></span> <span class=\"_ _2f\"> </span><span class=\"ls114 ws149\">20 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-</span>07<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">23<span class=\"_ _a6\"> </span>30</span>-</span>06<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">43<span class=\"_ _229\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span></span> <span class=\"_ _64\"> </span></span><span class=\"lsfc\">65<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Jusqu'au 6 3500 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau<span class=\"_ _13\"/></span> <span class=\"_ _b\"> </span><span class=\"lsff ws163\">1 x<span class=\"_ _13\"/> 100 <span class=\"_ _13\"/>MHz<span class=\"_ _13\"/></span> <span class=\"_ _de\"> </span></span><span class=\"ws14e\">3700<span class=\"ls1 ws0\">-<span class=\"lsfe ws14a\">3800 MH<span class=\"_ _13\"/>z</span> </span></span>01<span class=\"ls1 ws0\">-</span>09<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">22<span class=\"_ _9c\"> </span></span></span>06<span class=\"ls1 ws0\">-</span>05<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">40<span class=\"_ _65\"> </span><span class=\"ls100 ws14e\">56<span class=\"_ _13\"/></span></span> <span class=\"_ _a4\"> </span><span class=\"ls100 ws14e\">24</span> </span>mai 2040<span class=\"ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>740<span class=\"ls1 ws0\"> </span>385<span class=\"ls1 ws0\"> </span>(*) le<span class=\"_ _1\"/> montan<span class=\"_ _1\"/>t pr\u00e9sent\u00e9 n<span class=\"_ _1\"/>'est pas actua<span class=\"_ _1\"/>lis\u00e9 et incl<span class=\"_ _1\"/>ut un ef<span class=\"_ _1\"/>fet d'in<span class=\"_ _1\"/>flatio<span class=\"_ _1\"/>n estim\u00e9<span class=\"ls1 ws0\"> </span>Proximus obtiendra une l<span class=\"_ _1\"/>icence pour certaines bandes<span class=\"_ _1\"/> de fr\u00e9quences moyennan<span class=\"_ _1\"/>t une \"redevance<span class=\"_ _1\"/> unique\" et des \"redevances an<span class=\"_ _1\"/>nuelles\". La \"redevance unique\"<span class=\"_ _1\"/> peut \u00eatre pay<span class=\"_ _1\"/>\u00e9e en<span class=\"_ _1\"/> une seule fois<span class=\"_ _1\"/> ou par tr<span class=\"_ _1\"/>anches annuelles. La<span class=\"_ _1\"/> \"redevance annu<span class=\"_ _1\"/>elle\" est un<span class=\"_ _1\"/>e redevance<span class=\"_ _1\"/> pou<span class=\"lsd5 ws18f\">r la d<span class=\"_ _13\"/>is<span class=\"_ _13\"/>poni<span class=\"_ _13\"/>b<span class=\"_ _13\"/>il<span class=\"_ _13\"/>it\u00e9<span class=\"_ _13\"/> du </span>spectre et est payabl<span class=\"_ _1\"/>e ind\u00e9pendamment du f<span class=\"_ _1\"/>ait que le spectre<span class=\"_ _1\"/> soit utilis\u00e9 ou non, e<span class=\"_ _1\"/>t est soumise \u00e0 un<span class=\"_ _1\"/> ajustement annu<span class=\"_ _1\"/>el de l'indice.<span class=\"ls1 ws0\"> </span>Les immobilisation<span class=\"_ _1\"/>s corporelles so<span class=\"_ _1\"/>nt principalement l<span class=\"_ _1\"/>i\u00e9es \u00e0 des<span class=\"_ _1\"/> engagements relat<span class=\"_ _1\"/>ifs \u00e0 des <span class=\"_ _1\"/>\u00e9quipements techniques <span class=\"_ _1\"/>et de <span class=\"_ _1\"/>r\u00e9seau dans le<span class=\"_ _1\"/> cadre du<span class=\"_ _1\"/> plan d'investissement<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">acc\u00e9l<span class=\"_ _1\"/>\u00e9r\u00e9 pou<span class=\"_ _1\"/>r la fibre<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span></span>Engag<span class=\"_ _1\"/>ements d\u2019ach<span class=\"_ _1\"/>ats d\u2019ac<span class=\"_ _1\"/>tions Dans le cadre de dive<span class=\"_ _1\"/>rses acquisitions, il existe des e<span class=\"_ _1\"/>ngagements conditionnels (ea<span class=\"_ _1\"/>rn outs &amp; options<span class=\"_ _1\"/> de vente &amp; engagements d'acha<span class=\"_ _1\"/>t) pour un montant total de 3 millions d'<span class=\"_ _1\"/>EUR \u00e0 la fin de <span class=\"lsce ws116\">2022<span class=\"ls1 ws0\">. </span></span>Autres dro<span class=\"_ _13\"/>its et enga<span class=\"_ _13\"/>gements<span class=\"ls1 ws0\"> </span>Au 31<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd3 ws121\">d\u00e9cembre <span class=\"lsce ws116\">2022<span class=\"lscf ws110\">,<span class=\"_ _1\"/> le Groupe pr\u00e9sent<span class=\"_ _1\"/>ait les autres droits <span class=\"_ _1\"/>et engagements suivant<span class=\"_ _1\"/>s<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span></span></span>Garanti<span class=\"_ _13\"/>es<span class=\"fc17 ls1 ws0\"> </span>Le Groupe a re\u00e7u de<span class=\"_ _1\"/>s garanties pour un <span class=\"_ _1\"/>montant de 2 mill<span class=\"_ _1\"/>ions EUR de ses clients<span class=\"_ _1\"/> en garantie du paiement d<span class=\"_ _1\"/>e leurs cr\u00e9ances com<span class=\"lsd3 ws121\">m<span class=\"_ _1\"/>ercial<span class=\"_ _1\"/>es <span class=\"ws94\">et de 26<span class=\"_ _1\"/> </span></span>millions EUR de <span class=\"_ _1\"/>ses fournisseurs afin de garan<span class=\"_ _1\"/>tir l\u2019ex\u00e9cution de cont<span class=\"_ _1\"/>rats ou de travaux com<span class=\"_ _1\"/>mand\u00e9s par le G<span class=\"_ _1\"/>roupe.<span class=\"ls1 ws0\"> </span>Le Groupe a accor<span class=\"_ _1\"/>d\u00e9 des garantie<span class=\"_ _1\"/>s pour un montant de<span class=\"_ _1\"/> 146 millions <span class=\"_ _1\"/>EUR (y compris les <span class=\"_ _1\"/>garanties bancaires men<span class=\"_ _1\"/>tionn\u00e9es dans <span class=\"lsce ws1ae\">l\u2019annexe 32.2) \u00e0 ses </span>clients ou d\u2019autres pa<span class=\"_ _1\"/>rties tierces pour ga<span class=\"_ _1\"/>rantir, entre autres, l\u2019ex\u00e9c<span class=\"_ _1\"/>ution de contrats ou de<span class=\"_ _1\"/> travaux comm<span class=\"_ _1\"/>and\u00e9s par les clients<span class=\"_ _1\"/> ainsi que le paiement<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>rges loca<span class=\"_ _1\"/>tives <span class=\"_ _1\"/>relativ<span class=\"_ _1\"/>es aux <span class=\"_ _1\"/>b\u00e2tim<span class=\"_ _1\"/>ents et au<span class=\"_ _1\"/>x site<span class=\"_ _1\"/>s utili<span class=\"_ _1\"/>s\u00e9s pour<span class=\"_ _1\"/> l\u2019ins<span class=\"_ _1\"/>tallati<span class=\"lsd1 ws114\">on d\u2019ant<span class=\"_ _1\"/>ennes.<span class=\"ls1 ws0\"> </span></span>Partena<span class=\"_ _13\"/>riat avec<span class=\"_ _13\"/> HCL Technolo<span class=\"_ _13\"/>gies En2021, Proximus a conclu un <span class=\"_ _1\"/>partenariat avec HCL Technologies e<span class=\"_ _1\"/>n vertu duquel cette soci\u00e9t\u00e9 assurera l'exploitation <span class=\"_ _1\"/>et la ma<span class=\"lse6 ws152\">int<span class=\"_ _13\"/>e<span class=\"_ _13\"/>na<span class=\"_ _13\"/>nce d<span class=\"_ _13\"/>e </span>l'infrastructure de cloud<span class=\"_ _1\"/> de Proximus. Le pa<span class=\"_ _1\"/>rtenariat pr\u00e9voit une <span class=\"lsd3 ws118\">ph<span class=\"_ _1\"/>ase de t<span class=\"_ _1\"/>ransition,<span class=\"_ _1\"/> qui a d<span class=\"_ _1\"/>\u00e9but\u00e9 en<span class=\"_ _1\"/> octo<span class=\"_ _1\"/>bre 2021<span class=\"_ _1\"/> et s'est<span class=\"_ _1\"/> achev\u00e9e<span class=\"_ _1\"/> en f\u00e9vr<span class=\"_ _1\"/>ier 2022.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>HCL et Proximus ont conclu un a<span class=\"_ _1\"/>ccord de financement d'actifs (mon<span class=\"_ _1\"/>tant nominal de 65 millions d'eu<span class=\"_ _1\"/>ros, valeur comptable de <span class=\"_ _1\"/>50 millions d'euros, voir annexe 5) pour l'infrast<span class=\"lsd3 ws118\">ruc<span class=\"_ _1\"/>ture qui<span class=\"_ _1\"/> reste da<span class=\"_ _1\"/>ns les <span class=\"_ _1\"/>centres <span class=\"_ _1\"/>de don<span class=\"_ _1\"/>n\u00e9es de P<span class=\"_ _1\"/>roximus e<span class=\"_ _1\"/>t sous l<span class=\"_ _1\"/>e contr<span class=\"_ _1\"/>\u00f4le de P<span class=\"_ _1\"/>roximus. <span class=\"_ _1\"/>En plus d<span class=\"_ _1\"/>e ce fina<span class=\"_ _7\"/>ncement </span>pour les actifs existants, le partenariat comp<span class=\"_ _1\"/>rend un bail pour le renouvellement de l'infrastructure (mo<span class=\"_ _1\"/>ntant nominal de 18 <span class=\"ws119\">m<span class=\"_ _1\"/>illions d'eu<span class=\"_ _13\"/>r<span class=\"ws114\">os, valeur </span></span>comptable de 17 million<span class=\"_ _1\"/>s d'euros, vo<span class=\"_ _1\"/>ir annexe 6).<span class=\"ls1 ws0\"> </span>Partena<span class=\"_ _13\"/>riat entre B<span class=\"_ _13\"/>ICS et le gro<span class=\"_ _13\"/>upe Ooredoo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>BICS a conclu des <span class=\"_ _1\"/>accords contractuels plur<span class=\"_ _1\"/>iannuels en vertu desqu<span class=\"_ _1\"/>els BICS g\u00e9rera le t<span class=\"_ _1\"/>rafic de bout en<span class=\"_ _1\"/> bout pour les op\u00e9rateu<span class=\"_ _1\"/><span class=\"lsd4 ws94\">rs<span class=\"_ _13\"/>. Ces<span class=\"_ _13\"/> accor<span class=\"_ _13\"/>ds<span class=\"_ _13\"/> </span>compren<span class=\"_ _1\"/>nen<span class=\"ws118\">t un <span class=\"_ _1\"/>engagemen<span class=\"_ _7\"/>t (sous r\u00e9serv<span class=\"_ _1\"/>e de sa<span class=\"_ _1\"/>tisfaire \u00e0<span class=\"_ _7\"/> certaines co<span class=\"_ _1\"/>nditions <span class=\"_ _1\"/>de man<span class=\"_ _1\"/>i\u00e8re cont<span class=\"_ _1\"/>inue) d<span class=\"_ _1\"/>e BICS \u00e0 en<span class=\"_ _1\"/>voyer <span class=\"_ _1\"/>du trafic<span class=\"_ _1\"/> entran<span class=\"_ _1\"/>t \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">certa<span class=\"_ _1\"/>ins </span></span></span>op\u00e9rateurs pour un mo<span class=\"_ _1\"/>ntant cumul\u00e9 ne<span class=\"_ _1\"/> d\u00e9passant pas 50 <span class=\"_ _1\"/>millions d'euros par an av<span class=\"_ _1\"/>ec une dur\u00e9e max<span class=\"_ _1\"/>imale de 3 ans.Annexe 35<span class=\"lsf6 ws0\">. Paiements fond\u00e9s sur des actions<span class=\"ls1\"> </span></span>Plans d\u2019ach<span class=\"_ _7\"/>at d\u2019actions <span class=\"_ _1\"/>avec d\u00e9cote<span class=\"_ _7\"/><span class=\"ls1 ws0\"> </span>En 2022 et 2021, le<span class=\"_ _1\"/> Groupe a propo<span class=\"_ _1\"/>s\u00e9 des plans d\u2019achat d\u2019a<span class=\"_ _1\"/>ctions avec d\u00e9cote. <span class=\"ls1 ws0\"> </span>Dans les plans de 2022<span class=\"_ _1\"/> et 2021, P<span class=\"_ _1\"/>roximus a vendu au s<span class=\"_ _1\"/>enior management du Group<span class=\"_ _1\"/>e respectivement <span class=\"_ _1\"/>10.229 et 6<span class=\"lsd3 ws118\">.438 a<span class=\"_ _1\"/>ctions av<span class=\"_ _1\"/>ec un<span class=\"_ _1\"/>e d\u00e9cote d<span class=\"_ _1\"/>e </span>16,66% par rapport au<span class=\"_ _1\"/> prix du march\u00e9 (<span class=\"_ _1\"/>prix avec d\u00e9cote de<span class=\"_ _1\"/> 13,47 EUR en 202<span class=\"ls1 ws0\">2 <span class=\"_ _1\"/><span class=\"lsd3 ws118\">et de 1<span class=\"_ _1\"/>4,14 EU<span class=\"_ _1\"/>R en 20<span class=\"_ _1\"/>21). Le co<span class=\"_ _1\"/>\u00fbt de la<span class=\"_ _1\"/> d\u00e9cote <span class=\"_ _1\"/>s\u2019\u00e9levait<span class=\"_ _1\"/> \u00e0 un </span></span>montant inf\u00e9rieur au million d\u2019eur<span class=\"_ _1\"/>os en 202<span class=\"ls1 ws0\">2 <span class=\"lscf ws110\">et en 2021 e<span class=\"_ _1\"/>t a \u00e9t\u00e9 comptabilis\u00e9 dan<span class=\"_ _1\"/>s le <span class=\"lsd3 ws118\">compt<span class=\"_ _1\"/>e de r\u00e9s<span class=\"_ _1\"/>ultats p<span class=\"_ _1\"/>armi les <span class=\"_ _1\"/>d\u00e9pense<span class=\"_ _1\"/>s li\u00e9e<span class=\"_ _1\"/>s \u00e0 la f<span class=\"_ _1\"/>orce de </span></span></span>travail<span class=\"_ _1\"/> (cf. an<span class=\"_ _1\"/>nexe 26<span class=\"_ _1\"/>). Cela<span class=\"_ _1\"/> a un <span class=\"_ _1\"/>effet dilu<span class=\"_ _1\"/>tif.<span class=\"ls1\"> </span>Plan de Va<span class=\"_ _13\"/>leur de Perform<span class=\"_ _13\"/>ance<span class=\"ls1 ws0\"> </span>En 2013, 2014, 2015, 2016, 2017et 2018, Proximus a lanc\u00e9 des tranches du \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws110\">Plan de<span class=\"_ _1\"/> Valeur de <span class=\"_ _1\"/>Performance<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd5 ws129\">\u00bb p<span class=\"_ _13\"/>our<span class=\"_ _13\"/> le se<span class=\"_ _13\"/></span>nior management. </span>Conform\u00e9ment au plan \u00e0<span class=\"_ _1\"/> long terme de \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"ws113\">V<span class=\"_ _1\"/>aleur de Performance<span class=\"ff51 ls1 ws0\"> </span><span class=\"ws110\">\u00bb, les oc<span class=\"_ _1\"/>trois sont conditionnels \u00e0 un<span class=\"_ _1\"/>e p\u00e9riode de blocag<span class=\"_ _1\"/>e de trois ans \u00e0<span class=\"_ _1\"/> la fin de </span></span>laquelle <span class=\"_ _1\"/>ils sont <span class=\"_ _1\"/>acquis.<span class=\"_ _1\"/> L\u2019exerc<span class=\"_ _1\"/>ice po<span class=\"_ _1\"/>tentiel d<span class=\"_ _1\"/>es droits<span class=\"_ _1\"/> d\u00e9pend d<span class=\"_ _1\"/>e l\u2019attein<span class=\"_ _1\"/>te de <span class=\"_ _1\"/>conditio<span class=\"_ _1\"/>ns l<span class=\"lscf ws110\">i\u00e9es au ma<span class=\"_ _1\"/>rch\u00e9 bas\u00e9es sur le <span class=\"_ _1\"/>Rendement Total <span class=\"_ _1\"/>pour les </span>Actionnaires chez Proximu<span class=\"_ _1\"/>s par rapport \u00e0 c<span class=\"_ _1\"/>elui d\u2019un groupe de <span class=\"_ _1\"/>soci\u00e9t\u00e9s comparables.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Apr\u00e8s la p\u00e9riode d\u2019a<span class=\"_ _1\"/>cquisition, les droits peuven<span class=\"_ _1\"/>t \u00eatre exerc\u00e9s penda<span class=\"_ _1\"/>nt quatre ans. En <span class=\"_ _1\"/>cas de d\u00e9part volo<span class=\"_ _1\"/>ntaire pendant la p\u00e9riode d\u2019a<span class=\"_ _1\"/>cquisition, tous les droits non encore acquis ainsi q<span class=\"_ _1\"/>ue ceux d\u00e9j\u00e0 acquis mais non <span class=\"_ _1\"/>encore exerc\u00e9s sont annul\u00e9s. En <span class=\"_ _1\"/>cas de d\u00e9part involontaire (<span class=\"lscf ws110\">sauf pou<span class=\"_ _1\"/>r motif grave), </span>ou de d\u00e9part \u00e0 la p<span class=\"_ _1\"/>ension, les droit<span class=\"_ _1\"/>s continuent \u00e0 \u00eatre acqu<span class=\"_ _1\"/>is pendant la p\u00e9riode n<span class=\"_ _1\"/>ormale de trois an<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9termine l<span class=\"_ _1\"/>a juste valeur de l\u2019of<span class=\"_ _1\"/>fre \u00e0 la date d\u2019oct<span class=\"_ _1\"/>roi et les charges sont r<span class=\"_ _1\"/>econnues lin\u00e9airem<span class=\"_ _1\"/>ent sur la dur\u00e9e d\u2019a<span class=\"ws113\">cqui<span class=\"_ _1\"/>sition avec un </span>accroissement parmi le<span class=\"_ _1\"/>s capitaux propres pou<span class=\"_ _1\"/>r les instruments fond<span class=\"_ _1\"/>\u00e9s sur actions (<span class=\"lsd2 ws0\">no<span class=\"_ _1\"/>n signif<span class=\"_ _1\"/>icatif \u00e0<span class=\"_ _1\"/> ce jo<span class=\"_ _1\"/>ur) et le<span class=\"_ _1\"/>s dett<span class=\"_ _1\"/>es pour l<span class=\"_ _1\"/>es ins<span class=\"_ _1\"/>trum<span class=\"_ _1\"/>ents r\u00e9gl<span class=\"_ _1\"/>\u00e9s </span>en tr\u00e9<span class=\"_ _1\"/>sore<span class=\"_ _1\"/>rie.<span class=\"ls1 ws0\"> </span>Pour les<span class=\"_ _1\"/> paiemen<span class=\"_ _1\"/>ts fon<span class=\"_ _1\"/>d\u00e9s sur de<span class=\"_ _1\"/>s actio<span class=\"_ _1\"/>ns r\u00e9gl<span class=\"_ _1\"/>\u00e9s en tr<span class=\"_ _1\"/>\u00e9sorerie, la<span class=\"_ _7\"/> dette est r<span class=\"_ _1\"/>\u00e9estim\u00e9e<span class=\"_ _1\"/> p\u00e9riodiq<span class=\"_ _1\"/>uement.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les justes valeurs au<span class=\"_ _1\"/> 31 d\u00e9cembre 2<span class=\"_ _1\"/>022 pour les tranches ju<span class=\"_ _1\"/>squ\u2019en 20<span class=\"lsd3 ws118\">18 s\u2019<span class=\"_ _1\"/>\u00e9levaien<span class=\"_ _1\"/>t resp<span class=\"_ _1\"/>ectivemen<span class=\"_ _1\"/>t \u00e0 0 EU<span class=\"_ _1\"/>R pour c<span class=\"_ _1\"/>hacune d<span class=\"_ _1\"/>es tran<span class=\"_ _1\"/>ches. <span class=\"ls1 ws0\"> </span></span>La charge annuell<span class=\"_ _1\"/>e pour ces tranches <span class=\"_ _1\"/>s\u2019\u00e9levait \u00e0 0 millions <span class=\"_ _1\"/>EUR. Le calcul des <span class=\"_ _1\"/>simulations de rendeme<span class=\"_ _1\"/>nt total pour les actionnai<span class=\"_ _1\"/>res bas\u00e9 sur le mod\u00e8le Monte Carlo po<span class=\"_ _1\"/>ur la p\u00e9riode de pe<span class=\"_ _1\"/>rformance restante pour <span class=\"_ _1\"/>des octrois avec de<span class=\"_ _1\"/>s conditions de march<span class=\"_ _1\"/>\u00e9 reprend les hypoth\u00e8ses <span class=\"_ _1\"/>suivantes au 31 d\u00e9cembre 2022<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Moyenne pond\u00e9r\u00e9e des rendements sans risques<span class=\"ls1 ws0\"> <span class=\"_ _233\"> </span>-<span class=\"ls111 ws14c\">0,38%<span class=\"_ _53\"> </span><span class=\"lsff ws148\">2<span class=\"_ _13\"/>,14<span class=\"_ _13\"/>%</span></span> </span>Volatil<span class=\"_ _1\"/>it\u00e9 attendu<span class=\"_ _1\"/>e <span class=\"ls1 ws0\">- </span>soci\u00e9t\u00e9<span class=\"ls1 ws0\"> <span class=\"_ _246\"> </span><span class=\"ls100 ws14e\">24,27%</span>-<span class=\"ls111 ws14c\">24,8<span class=\"_ _13\"/>4%</span> <span class=\"_ _49\"> </span><span class=\"ls100 ws14e\">32,42%</span>-<span class=\"ls100 ws14e\">38,15%</span> </span>Volatil<span class=\"_ _1\"/>it\u00e9 attendu<span class=\"_ _1\"/>e <span class=\"ls1 ws0\">- </span>soci\u00e9t\u00e9s co<span class=\"_ _1\"/>mpar<span class=\"_ _1\"/>ables<span class=\"ls1 ws0\"> <span class=\"_ _21a\"> </span><span class=\"lsff ws148\">12,03<span class=\"_ _13\"/>%</span>-<span class=\"ls111 ws14c\">49<span class=\"_ _13\"/>,51%<span class=\"_ _13\"/></span> <span class=\"_ _47\"> </span><span class=\"lsff ws148\">15,6<span class=\"_ _13\"/>1<span class=\"_ _13\"/>%</span>-<span class=\"ls100 ws14e\">75,28%<span class=\"_ _13\"/></span> </span>Moyenne pond\u00e9r\u00e9e de la dur\u00e9e restante de la p\u00e9riod<span class=\"_ _1\"/>e de valorisation<span class=\"ls1 ws0\"> <span class=\"_ _21b\"> </span><span class=\"lsff ws148\">1,65</span> <span class=\"_ _1d4\"> </span><span class=\"ls111 ws14c\">0,45</span> </span>En 2019, 2020 et 2021, Proximus a lanc\u00e9 d<span class=\"_ _1\"/>es tranches du nouveau \u00ab plan de <span class=\"lsd3 ws118\">valeu<span class=\"_ _1\"/>r de p<span class=\"_ _1\"/>erforman<span class=\"_ _1\"/>ce \u00bb po<span class=\"_ _1\"/>ur le sen<span class=\"_ _1\"/>ior mana<span class=\"_ _1\"/>gement.<span class=\"_ _1\"/> Confo<span class=\"_ _1\"/>rm\u00e9ment </span>au nouveau plan \u00e0<span class=\"_ _1\"/> long terme de <span class=\"_ _1\"/>\u00ab Valeur de Performance<span class=\"_ _1\"/> \u00bb r\u00e9gl\u00e9 en tr\u00e9so<span class=\"_ _1\"/>rerie, les octrois sont bloqu<span class=\"_ _1\"/>\u00e9s pendant une p\u00e9<span class=\"_ _1\"/>riode d<span class=\"lsd5 ws129\">e tr<span class=\"_ _13\"/>oi<span class=\"_ _13\"/>s ans<span class=\"_ _13\"/> \u00e0 l<span class=\"_ _13\"/>a fi<span class=\"_ _13\"/>n de<span class=\"_ _13\"/> </span>laquelle ils s<span class=\"_ _13\"/>ont acquis. Le montant <span class=\"_ _13\"/>final <span class=\"lscf ws110\">pay\u00e9 d\u00e9pend des <span class=\"_ _1\"/>r\u00e9sultats de 3 indicateurs de<span class=\"_ _1\"/> performance cl\u00e9<span class=\"_ _1\"/>s qui sont le Rendement<span class=\"_ _1\"/> Total pour les </span>Actionnaires chez Proximu<span class=\"_ _1\"/>s par rapport \u00e0 c<span class=\"_ _1\"/>elui d\u2019un groupe de <span class=\"_ _1\"/>soci\u00e9t\u00e9s comparables (40<span class=\"_ _1\"/>%), le flux de tr\u00e9sor<span class=\"_ _1\"/>erie libre (40%) et l\u2019index d<span class=\"_ _1\"/>e r\u00e9putation (20%). <span class=\"lsd1 ws114\">L\u2019indic<span class=\"_ _13\"/>ateur de performanc<span class=\"_ _1\"/>e cl\u00e9 final est la moyenne de<span class=\"_ _1\"/>s calculs interm\u00e9diaires des 3 ann\u00e9<span class=\"_ _1\"/>es calendrier.<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">  </span></span></span>La juste valeur et l<span class=\"_ _1\"/>a charge annuel<span class=\"_ _1\"/>le des tranches 2020, 2021 <span class=\"_ _1\"/>et 2022 s\u2019\u00e9levaient <span class=\"_ _1\"/>respectivement \u00e0 5, 4 e<span class=\"_ _1\"/>t 2 millions EUR au <span class=\"lsce ws12e\">31 d\u00e9cembre 2022 </span>sur <span class=\"lsd3\">base de<span class=\"_ _1\"/>s chiffre<span class=\"_ _1\"/>s courant<span class=\"_ _1\"/>s. La <span class=\"_ _1\"/>charge ann<span class=\"_ _1\"/>uelle po<span class=\"_ _1\"/>ur ces<span class=\"_ _1\"/> tranches<span class=\"_ _1\"/> s\u2019\u00e9l\u00e8ve \u00e0<span class=\"_ _1\"/> 2, 3 <span class=\"_ _1\"/>et 2 mill<span class=\"_ _1\"/>ions EU<span class=\"_ _1\"/>R.<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\"> </span></span></span>Annex<span class=\"_ _7\"/>e 36. Rela<span class=\"_ _7\"/>tions av<span class=\"_ _1\"/>ec le <span class=\"_ _1\"/>r\u00e9vis<span class=\"_ _1\"/>eur d\u2019en<span class=\"_ _1\"/>tr<span class=\"_ _1\"/>epris<span class=\"_ _1\"/>es<span class=\"fs5 fc15 ls1 ws0\"> </span>Le Groupe a pri<span class=\"_ _1\"/>s en charges en 20<span class=\"_ _1\"/>22 un montant de 3.2<span class=\"_ _1\"/>90.070 EUR pour l<span class=\"_ _1\"/>es honoraires des <span class=\"_ _1\"/>r\u00e9viseurs d\u2019entreprise du G<span class=\"_ _1\"/>roupe dans le ca<span class=\"_ _1\"/>dre de leurs mandats d\u2019aud<span class=\"_ _1\"/>it et de leurs autres m<span class=\"_ _1\"/>issions de contr\u00f4le ains<span class=\"_ _1\"/>i qu\u2019un montant de 224<span class=\"_ _1\"/>.315 EUR pour d\u2019autr<span class=\"_ _1\"/>es missions.<span class=\"ls1 ws0\"> </span>Ce dernier <span class=\"_ _13\"/>montant es<span class=\"_ _13\"/>t d\u00e9taill\u00e9 c<span class=\"_ _13\"/>omme suit<span class=\"ws0\"> <span class=\"lsfe ws14d\">: </span> </span>EUR R\u00e9viseur<span class=\"ls1 ws0\"> </span>R\u00e9seau du r\u00e9viseur<span class=\"ls1 ws0\"> </span>Mandat aud<span class=\"_ _13\"/>it<span class=\"ls1 ws0\"> <span class=\"_ _247\"> </span><span class=\"lsff ws148\">1.184.<span class=\"_ _13\"/>684<span class=\"_ _13\"/></span> <span class=\"_ _7b\"> </span><span class=\"lsfe ws14d\">1.303.048</span> </span>Autres<span class=\"_ _1\"/> missions d<span class=\"_ _1\"/>e contr\u00f4<span class=\"_ _1\"/>le<span class=\"ls1 ws0\"> <span class=\"_ _1c3\"> </span><span class=\"ls110 ws16e\">107.776</span> <span class=\"_ _3e\"> </span><span class=\"lsfc ws14a\">694.562<span class=\"_ _13\"/></span> </span>Autres missions<span class=\"ws0\"> <span class=\"_ _185\"> </span><span class=\"ls100 ws14e\">135.226</span> <span class=\"_ _77\"> </span><span class=\"lsfe ws14d\">89.089<span class=\"_ _13\"/></span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.427.686<span class=\"ls1 ws0\"> </span>2.086.699<span class=\"ls1 ws0\"> </span>Annexe<span class=\"_ _13\"/> 37. Info<span class=\"_ _13\"/>rmatio<span class=\"_ _13\"/>n secto<span class=\"_ _13\"/>rielle<span class=\"ls1 ws0\"> </span>Les segments op\u00e9ra<span class=\"_ _1\"/>tionnels du Groupe sont \u00e9<span class=\"_ _1\"/>tablis sur la base des<span class=\"_ _1\"/> composants qui sont \u00e9valu<span class=\"_ _1\"/>\u00e9s r\u00e9guli\u00e8rement pa<span class=\"_ _1\"/>r le principal <span class=\"ws118\">d\u00e9cid<span class=\"_ _1\"/>eur </span>op\u00e9rationnel pour d\u00e9cide<span class=\"_ _1\"/>r comment alloue<span class=\"_ _1\"/>r les ressources et \u00e9value<span class=\"_ _1\"/>r la performance. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe a d\u00e9te<span class=\"_ _1\"/>rmin\u00e9 que le principa<span class=\"lsd3 ws118\">l d<span class=\"_ _1\"/>\u00e9cideu<span class=\"_ _1\"/>r op\u00e9rat<span class=\"_ _1\"/>ionnel es<span class=\"_ _1\"/>t le <span class=\"_ _1\"/>Comit\u00e9 Ex<span class=\"_ _1\"/>\u00e9cutif de<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les segments op\u00e9ra<span class=\"_ _1\"/>tionnels sont largement o<span class=\"_ _1\"/>rganis\u00e9s selon la natu<span class=\"_ _1\"/>re des produits et <span class=\"_ _1\"/>services fournis et la zone g<span class=\"_ _1\"/>\u00e9ographique,<span class=\"ls1 ws0\"> <span class=\"lse6 ws152\">et s<span class=\"_ _13\"/>ont<span class=\"_ _13\"/></span><span class=\"ff51\"> </span>:  </span>\u2022<span class=\"ff56\"> </span>Domest<span class=\"_ _1\"/>ic<span class=\"ff51 fc3 ls1 ws0\"> <span class=\"ff4d fs3e lscf ws113\">: segment fournissant des services de <span class=\"ws110\">communication et info<span class=\"_ _1\"/>rmatiques aux clients r\u00e9sidenti<span class=\"_ _1\"/>els, aux soci\u00e9t\u00e9s et aux <span class=\"_ _1\"/>march\u00e9s </span></span></span>\u00ab<span class=\"ff54\">\u202f</span><span class=\"lsd1 ws11a\">wholesale</span><span class=\"ff54\">\u202f</span><span class=\"lsd1 ws114\">\u00bb en Belgique et le B<span class=\"_ _1\"/>enelux ;<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> </span>Internati<span class=\"_ _13\"/>onal Ca<span class=\"_ _13\"/>rrier Services (B<span class=\"_ _13\"/>ICS)<span class=\"ff4d fs3e ls1 ws0\"> <span class=\"fc3 lscf ws110\">est responsable des activit\u00e9s de<span class=\"_ _1\"/> \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd5 ws94\">car<span class=\"_ _13\"/>ri<span class=\"_ _13\"/>er<span class=\"_ _13\"/><span class=\"ff51 ls1 ws0\"> </span><span class=\"lsce ws116\">\u00bb <span class=\"lsd2 ws115\">interna<span class=\"_ _1\"/>tional<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">sur les march\u00e9s int<span class=\"_ _1\"/>ernationaux d<span class=\"lsd4 ws128\">e </span></span></span></span></span></span></span></span>communication <span class=\"ls1 ws0\">; </span>\u2022<span class=\"ff56\"> </span>TeleSign<span class=\"ff4d fs3e fc3 ls1 ws0\"> <span class=\"lsd3 ws118\">est sp\u00e9cialis<span class=\"_ _1\"/>\u00e9e dans l<span class=\"_ _1\"/>e doma<span class=\"_ _1\"/>ine de l'au<span class=\"_ _7\"/>t<span class=\"_ _13\"/>hentif<span class=\"_ _1\"/>ication <span class=\"_ _1\"/>s\u00e9curis<span class=\"_ _1\"/>\u00e9e et de l'<span class=\"_ _7\"/>i<span class=\"_ _13\"/>dentit<span class=\"_ _1\"/>\u00e9 digital<span class=\"_ _1\"/>e, et un<span class=\"_ _1\"/> partena<span class=\"_ _1\"/>ire de <span class=\"_ _1\"/>confiance<span class=\"_ _1\"/> des <span class=\"lsd5 ws94\">plus<span class=\"_ _13\"/> </span></span></span>grandes marques Int<span class=\"_ _1\"/>ernet mondiales, des champ<span class=\"_ _1\"/>ions du num\u00e9rique <span class=\"_ _1\"/>et des entreprises natives du<span class=\"_ _1\"/> cloud.<span class=\"ls1 ws0\"> </span>Le princ<span class=\"_ _1\"/>ipal d\u00e9cid<span class=\"_ _1\"/>eur op\u00e9<span class=\"_ _1\"/>rationn<span class=\"_ _1\"/>el \u00e9value l<span class=\"_ _7\"/>es performanc<span class=\"_ _1\"/>es et p<span class=\"_ _1\"/>rend des d<span class=\"_ _1\"/>\u00e9cision<span class=\"_ _1\"/>s concer<span class=\"_ _1\"/>nant l'all<span class=\"_ _1\"/>ocati<span class=\"_ _1\"/>on des re<span class=\"_ _1\"/>ssources <span class=\"_ _1\"/>et les pe<span class=\"_ _1\"/>rforma<span class=\"_ _1\"/>nces en fonction<span class=\"_ _1\"/> de l'EB<span class=\"_ _1\"/>ITDA ne<span class=\"_ _1\"/>t des \u00e9l\u00e9m<span class=\"_ _1\"/>ents occa<span class=\"_ _7\"/>s<span class=\"_ _13\"/>ionnel<span class=\"_ _1\"/>s. Au s<span class=\"_ _1\"/>ein du seg<span class=\"_ _7\"/>ment Domesti<span class=\"_ _1\"/>c, le chiff<span class=\"_ _1\"/>res d\u2019a<span class=\"_ _1\"/>ffaires <span class=\"_ _1\"/>est exa<span class=\"lscf ws110\">min\u00e9<span class=\"_ _1\"/> par le principal d\u00e9<span class=\"_ _1\"/>cideur </span>op\u00e9ratio<span class=\"_ _1\"/>nnel par <span class=\"_ _1\"/>march\u00e9, <span class=\"_ _1\"/>\u00e0 savo<span class=\"_ _1\"/>ir les march<span class=\"_ _1\"/>\u00e9s r\u00e9si<span class=\"_ _1\"/>dentiel (<span class=\"_ _1\"/>composa<span class=\"_ _1\"/>nte CBU),<span class=\"_ _1\"/> profes<span class=\"_ _1\"/>sionnel<span class=\"_ _1\"/> (composa<span class=\"_ _1\"/>nte <span class=\"_ _1\"/>EBU) et d<span class=\"_ _1\"/>e whole<span class=\"_ _1\"/>sale (c<span class=\"lsda ws122\">omposante CWS). <span class=\"ls1 ws0\"> </span></span>L\u2019information relative aux<span class=\"_ _1\"/> immobilisations n\u2019est pas<span class=\"_ _1\"/> fournie au principal d\u00e9c<span class=\"_ _1\"/>ideur op\u00e9rationnel par l<span class=\"_ _1\"/>es segments op\u00e9rat<span class=\"_ _1\"/>ionnels mais par domaine<span class=\"_ _1\"/>s cl\u00e9s qui sont par exe<span class=\"_ _1\"/>mple fibre, mo<span class=\"_ _1\"/>bile, contenu\u2026<span class=\"ls1 ws0\"> </span>Le financement du G<span class=\"_ _1\"/>roupe (co\u00fbts et p<span class=\"_ _1\"/>roduits financiers inclus) ains<span class=\"_ _1\"/>i que la charge d\u2019imp\u00f4t<span class=\"_ _1\"/>s sont g\u00e9r\u00e9s au niveau du <span class=\"_ _1\"/>Groupe et<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">ne sont pas allou\u00e9s </span></span>aux segments op\u00e9rationn<span class=\"_ _1\"/>els. <span class=\"ls1 ws0\"> </span>Les r\u00e8gles comptables appliqu\u00e9es aux segments op\u00e9rationnels sont identiques aux p<span class=\"ws110\">rincipales r\u00e8gles c<span class=\"_ _1\"/>omptables du Groupe. Le<span class=\"_ _1\"/>s r\u00e9sultats des </span>segments op\u00e9rationnels<span class=\"_ _1\"/> sont donc mesur\u00e9s d<span class=\"_ _1\"/>e fa\u00e7on similaire au <span class=\"_ _1\"/>r\u00e9sultat op\u00e9rationnel publi\u00e9 dan<span class=\"_ _1\"/>s les \u00e9tats financiers consol<span class=\"_ _1\"/>i<span class=\"lsd2 ws0\">d\u00e9s. C<span class=\"_ _1\"/>es r\u00e9s<span class=\"_ _1\"/>ultats so<span class=\"_ _1\"/>nt </span>cependa<span class=\"_ _1\"/>nt rapport\u00e9<span class=\"_ _1\"/>s en excluant<span class=\"_ _1\"/> les \u00e9l\u00e9ments<span class=\"_ _1\"/> occa<span class=\"lsd1 ws114\">sionnels mais en <span class=\"_ _1\"/>incluant les amortissements et int\u00e9r\u00eats sur locations. Le<span class=\"_ _1\"/>s \u00e9l\u00e9ments </span>occasionnels sont d\u00e9finis par le <span class=\"_ _1\"/>Groupe comme \u00e9tant ceux, mat\u00e9riels, non li\u00e9s <span class=\"_ _1\"/>aux activit\u00e9s op\u00e9rationnelles habituelles du G<span class=\"_ _1\"/>r<span class=\"lsd2 ws0\">oupe (v<span class=\"_ _1\"/>oir d\u00e9fin<span class=\"_ _1\"/>itions). <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Les transa<span class=\"_ _1\"/>ctions<span class=\"_ _1\"/> ent<span class=\"lsd3 ws118\">re le<span class=\"_ _1\"/>s entit\u00e9s<span class=\"_ _1\"/> l\u00e9gales<span class=\"_ _1\"/> du Group<span class=\"_ _1\"/>e sont f<span class=\"_ _1\"/>actur\u00e9e<span class=\"_ _1\"/>s conf<span class=\"_ _1\"/>orm\u00e9ment au<span class=\"_ _1\"/> princip<span class=\"_ _1\"/>e de ple<span class=\"_ _1\"/>ine con<span class=\"_ _1\"/>currenc<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span></span>Depuis janvier 2021, les modificati<span class=\"_ _1\"/>ons suivantes ont \u00e9t\u00e9 apport\u00e9es \u00e0 <span class=\"_ _1\"/>l'information sectorielle<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _245\"> </span><span class=\"ff4d ls104 ws155\">L<span class=\"_ _13\"/>'ancien segment<span class=\"_ _13\"/> ICS a \u00e9t\u00e9 scind\u00e9 en BICS et TeleSign. Domestic est le segment op<span class=\"_ _13\"/>\u00e9rationnel pour les march\u00e9s belges. </span><span class=\"ff4d\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _245\"> </span><span class=\"ff4d ls104 ws155\">L<span class=\"_ _13\"/>es revenus Domest<span class=\"_ _13\"/>ic n'incluent plus les \u00e9liminations en<span class=\"_ _13\"/>tre Domestic et<span class=\"_ _13\"/> BICS. Celles</span><span class=\"ff4d\">-<span class=\"ls107 wsa1\">ci sont<span class=\"_ _13\"/> d\u00e9sormais d<span class=\"_ _13\"/>\u00e9clar<span class=\"_ _13\"/>\u00e9es s\u00e9par<span class=\"_ _13\"/>\u00e9ment<span class=\"_ _13\"/> </span></span></span>dans la c<span class=\"_ _13\"/>at\u00e9go<span class=\"ls106 wsf\">r<span class=\"_ _13\"/>ie \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ls10b ws15e\">\u00c9limination<span class=\"_ _13\"/>s<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb. </span></span></span></span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>Groupe Proximus<span class=\"ls1 ws0\"> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ws14c\">jacent par seg<span class=\"_ _13\"/>ment</span> </span>Amort. et Rapport\u00e9 Occasio<span class=\"_ _13\"/>n<span class=\"ls1 ws0\">- </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>int\u00e9r<span class=\"_ _13\"/>\u00eats su<span class=\"_ _13\"/>r Sous<span class=\"ls1 ws0\">-<span class=\"ls126 ws17e\">jacents</span></span>Dome<span class=\"_ _13\"/>stic<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _96\"> </span><span class=\"ls11c ws16b\">BI<span class=\"_ _13\"/>CS<span class=\"_ _13\"/></span> <span class=\"_ _d3\"> </span><span class=\"lsfa ws149\">TeleS<span class=\"_ _13\"/>ign<span class=\"_ _13\"/></span> <span class=\"_ _245\"> </span><span class=\"lsfb ws166\">Eliminati<span class=\"_ _13\"/>ons</span> </span>(IFRS 1<span class=\"_ _13\"/>6)<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>nels<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>locatio<span class=\"_ _13\"/>ns<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Chiffre d<span class=\"_ _13\"/>'aff<span class=\"_ _13\"/>aires<span class=\"_ _13\"/> net<span class=\"ls1 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">5.853</span> <span class=\"_ _ca\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _ca\"> </span><span class=\"ls100 ws14e\">5.8<span class=\"_ _13\"/>53</span> <span class=\"_ _de\"> </span><span class=\"ls10f ws16c\">4.416</span> <span class=\"_ _9a\"> </span><span class=\"lsff ws148\">1.<span class=\"_ _13\"/>130<span class=\"_ _13\"/></span> <span class=\"_ _fe\"> </span><span class=\"ls10f ws16c\">473</span> <span class=\"_ _be\"> </span>-<span class=\"lsff ws148\">166</span> </span>Autres<span class=\"_ _1\"/> produi<span class=\"_ _1\"/>ts d'exploi<span class=\"_ _1\"/>tation<span class=\"ls1 ws0\"> <span class=\"_ _200\"> </span><span class=\"lsfc ws14a\">60</span> <span class=\"_ _cb\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _64\"> </span>-5 <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">56</span> <span class=\"_ _dc\"> </span><span class=\"lsfc ws14a\">62</span> <span class=\"_ _37\"> </span>2 <span class=\"_ _e1\"> </span>1 <span class=\"_ _9b\"> </span>-9 </span>Revenus totaux<span class=\"ls1 ws0\"> </span>5.9<span class=\"_ _13\"/>14<span class=\"ls1 ws0\"> </span>0 -5 5.909<span class=\"ls1 ws0\"> </span>4.478<span class=\"ls1 ws0\"> </span>1.132<span class=\"ls1 ws0\"> </span>473<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">174<span class=\"_ _13\"/></span> Achats d<span class=\"_ _1\"/>e mat\u00e9ri<span class=\"_ _1\"/>el et de ser<span class=\"_ _1\"/>vices li\u00e9s -<span class=\"lsff ws148\">2.186<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span>-1 <span class=\"_ _78\"> </span>0 <span class=\"_ _d9\"> </span>-<span class=\"lsff ws148\">2.18<span class=\"_ _13\"/>7</span> <span class=\"_ _11b\"> </span>-<span class=\"lsff ws148\">1.118<span class=\"_ _13\"/></span> <span class=\"_ _9a\"> </span>-<span class=\"lsfc ws14a\">869</span> <span class=\"_ _248\"> </span>-<span class=\"lsfc ws14a\">360</span> <span class=\"_ _bf\"> </span><span class=\"lsff ws148\">159<span class=\"_ _13\"/></span> aux ventes<span class=\"ls1 ws0\"> </span>Marg<span class=\"_ _13\"/>e di<span class=\"_ _13\"/>recte<span class=\"ls1 ws0\"> </span>3.728<span class=\"ls1 ws0\"> </span>-1 -5 3.722<span class=\"ls1 ws0\"> </span>3.360<span class=\"ls1 ws0\"> </span>263<span class=\"ls1 ws0\"> </span>114<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">15</span> D\u00e9penses li\u00e9es \u00e0 la for<span class=\"_ _1\"/>ce de travail <span class=\"ls1 ws0\"> <span class=\"_ _b3\"> </span>-<span class=\"lsfe ws14d\">1.301</span> <span class=\"_ _a1\"> </span>0 <span class=\"_ _64\"> </span><span class=\"ls100 ws14e\">36</span> <span class=\"_ _18\"> </span>-<span class=\"lsff ws148\">1.<span class=\"_ _13\"/>265<span class=\"_ _13\"/></span> <span class=\"_ _9a\"> </span>-<span class=\"lsff ws148\">1.1<span class=\"_ _13\"/>11</span> <span class=\"_ _229\"> </span>-<span class=\"ls116 ws167\">85</span> <span class=\"_ _18\"> </span>-<span class=\"ls110 ws16e\">71</span> <span class=\"_ _e1\"> </span>2 </span>D\u00e9penses non<span class=\"ls1 ws0\">-</span>li\u00e9es \u00e0 la force de -<span class=\"lsfc ws14a\">601</span> <span class=\"_ _be\"> </span>-<span class=\"ls116 ws167\">83</span> <span class=\"_ _d6\"> </span><span class=\"lsff ws148\">13<span class=\"_ _13\"/></span> <span class=\"_ _2f\"> </span>-<span class=\"lsfc ws14a\">671</span> <span class=\"_ _65\"> </span>-<span class=\"ls100 ws14e\">584<span class=\"_ _13\"/></span> <span class=\"_ _6a\"> </span>-<span class=\"ls100 ws14e\">58</span> <span class=\"_ _7c\"> </span>-<span class=\"ls10f ws16c\">41</span> <span class=\"_ _d6\"> </span><span class=\"lsff ws148\">13<span class=\"_ _13\"/></span> travail<span class=\"ls1 ws0\"> </span>Total des d\u00e9<span class=\"_ _1\"/>penses d'ex<span class=\"_ _1\"/>ploitation<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">1.90<span class=\"_ _13\"/>2</span> -<span class=\"ls116 ws167\">83</span> 49<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">1.93<span class=\"_ _13\"/>6</span> -<span class=\"lsff ws148\">1.6<span class=\"_ _13\"/>95</span> -<span class=\"lsff ws148\">143<span class=\"_ _13\"/></span> -<span class=\"lsff ws148\">11<span class=\"_ _13\"/>2</span> 15<span class=\"ls1 ws0\"> </span>BENEFI<span class=\"_ _13\"/>CE OPERATIO<span class=\"_ _13\"/>NNEL avant 1.826<span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">84</span> 44<span class=\"ls1 ws0\"> </span>1.786<span class=\"ls1 ws0\"> </span>1.665<span class=\"ls1 ws0\"> </span>120<span class=\"ls1 ws0\"> </span>1 0 amortis<span class=\"_ _13\"/>sements Amortissement<span class=\"_ _13\"/>s <span class=\"_ _249\"> </span>-<span class=\"lsff ws148\">1.179<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> B\u00e9n\u00e9fice op\u00e9r<span class=\"_ _13\"/>ationnel<span class=\"ws0\"> </span>647<span class=\"ls1 ws0\"> </span>Charges financi\u00e8res<span class=\"_ _13\"/> nettes<span class=\"ws0\"> <span class=\"_ _52\"> </span>-<span class=\"ls10f ws16c\">49</span> <span class=\"_ _78\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _75\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> </span>Part da<span class=\"_ _1\"/>ns la per<span class=\"_ _1\"/>te d'entr<span class=\"_ _1\"/>eprises mi<span class=\"_ _1\"/>ses -<span class=\"ls100 ws14e\">20</span> <span class=\"_ _78\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _75\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> en \u00e9quivalence<span class=\"ls1 ws0\"> </span>B\u00e9n\u00e9fice av<span class=\"_ _13\"/>ant imp\u00f4t<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>578<span class=\"ls1 ws0\"> </span>Charge d'imp\u00f4ts<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _189\"> </span>-<span class=\"lsff ws148\">12<span class=\"_ _13\"/>8<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _75\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> </span>B\u00e9n\u00e9fice net<span class=\"_ _13\"/><span class=\"ws0\"> </span>450<span class=\"ls1 ws0\"> </span>Attribuable aux<span class=\"ls1 ws0\"> : </span>0 Actionnaires de la maison <span class=\"_ _13\"/>m\u00e8re (part 450<span class=\"ls1 ws0\"> </span>du groupe)<span class=\"ls1 ws0\"> </span>Int\u00e9r\u00eats minoritai<span class=\"_ _13\"/>res<span class=\"ws0\"> <span class=\"_ _24a\"> </span>0 <span class=\"_ _6f\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>Groupe <span class=\"ls1 ws0\">Proximus<span class=\"_ _13\"/> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ws14c\">jacent par seg<span class=\"_ _13\"/>ment</span> </span>Amort. et Rapport\u00e9 Occasio<span class=\"_ _13\"/>n<span class=\"ls1 ws0\">- </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>int\u00e9r<span class=\"_ _13\"/>\u00eats su<span class=\"_ _13\"/>r Sous<span class=\"ls1 ws0\">-<span class=\"ls126 ws17e\">jacents</span></span>Dome<span class=\"_ _13\"/>stic<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _96\"> </span><span class=\"ls11c ws16b\">BI<span class=\"_ _13\"/>CS<span class=\"_ _13\"/></span> <span class=\"_ _d3\"> </span><span class=\"lsfa ws149\">TeleS<span class=\"_ _13\"/>ign<span class=\"_ _13\"/></span> <span class=\"_ _245\"> </span><span class=\"lsfb ws166\">Eliminati<span class=\"_ _13\"/>ons</span> </span>(IFRS 1<span class=\"_ _13\"/>6)<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>nels<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>locatio<span class=\"_ _13\"/>ns<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Chiffre d<span class=\"_ _13\"/>'aff<span class=\"_ _13\"/>aires<span class=\"_ _13\"/> net<span class=\"ls1 ws0\"> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">5.537</span> <span class=\"_ _2f\"> </span>0 <span class=\"_ _78\"> </span>-1 <span class=\"_ _c0\"> </span><span class=\"ls100 ws14e\">5.537</span> <span class=\"_ _67\"> </span><span class=\"ls100 ws14e\">4.333</span> <span class=\"_ _e2\"> </span><span class=\"lsfc ws14a\">997</span> <span class=\"_ _45\"> </span><span class=\"ls100 ws14e\">326</span> <span class=\"_ _bf\"> </span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> produi<span class=\"_ _1\"/>ts d'ex<span class=\"_ _13\"/>ploitat<span class=\"_ _13\"/>ion<span class=\"ls1 ws0\"> <span class=\"_ _fa\"> </span><span class=\"ls10f ws16c\">42</span> <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _64\"> </span><span class=\"ls10f ws16c\">41</span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">48</span> <span class=\"_ _dc\"> </span>2 <span class=\"_ _e1\"> </span>1 <span class=\"_ _60\"> </span>-<span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> </span>Revenus totaux<span class=\"ls1 ws0\"> </span>5.579<span class=\"ls1 ws0\"> </span>0 -1 5.578<span class=\"ls1 ws0\"> </span>4.381<span class=\"ls1 ws0\"> </span>999<span class=\"ls1 ws0\"> </span>327<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">130<span class=\"_ _13\"/></span> Achats d<span class=\"_ _1\"/>e mat\u00e9ri<span class=\"_ _1\"/>el et de ser<span class=\"_ _1\"/>vices li\u00e9s -<span class=\"lsfc ws14a\">1.997</span> <span class=\"_ _be\"> </span>-2 <span class=\"_ _78\"> </span>0 <span class=\"_ _ba\"> </span>-<span class=\"lsff ws148\">1.9<span class=\"_ _13\"/>99<span class=\"_ _13\"/></span> <span class=\"_ _69\"> </span>-<span class=\"_ _13\"/><span class=\"lsfe ws14d\">1.095</span> <span class=\"_ _9a\"> </span>-<span class=\"ls110 ws16e\">772</span> <span class=\"_ _229\"> </span>-<span class=\"ls100 ws14e\">248</span> <span class=\"_ _be\"> </span><span class=\"lsff ws148\">115<span class=\"_ _13\"/></span> aux ventes<span class=\"ls1 ws0\"> </span>Marg<span class=\"_ _13\"/>e di<span class=\"_ _13\"/>recte<span class=\"ls1 ws0\"> </span>3.582<span class=\"ls1 ws0\"> </span>-2 -1 3.579<span class=\"ls1 ws0\"> </span>3.286<span class=\"ls1 ws0\"> </span>227<span class=\"ls1 ws0\"> </span>79<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">14</span> D\u00e9penses li\u00e9es \u00e0 la <span class=\"ls10e ws165\">force de tra<span class=\"_ _13\"/>vail<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _de\"> </span>-<span class=\"lsfe ws14d\">1.200</span> <span class=\"_ _9f\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span>9 <span class=\"_ _c0\"> </span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1.191<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span>-<span class=\"lsfe ws14d\">1.076</span> <span class=\"_ _67\"> </span>-<span class=\"ls110 ws16e\">75</span> <span class=\"_ _7c\"> </span>-</span></span>42<span class=\"ls1 ws0\"> <span class=\"_ _3e\"> </span>3 </span>D\u00e9penses non li\u00e9es \u00e0 la force de -<span class=\"ls100 ws14e\">554</span> <span class=\"_ _7b\"> </span>-<span class=\"ls116 ws167\">80</span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">18</span> <span class=\"_ _ca\"> </span>-<span class=\"lsff ws148\">616</span> <span class=\"_ _65\"> </span>-<span class=\"ls100 ws14e\">556<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span>-<span class=\"ls100 ws14e\">51</span> <span class=\"_ _7c\"> </span>-<span class=\"ls100 ws14e\">20</span> <span class=\"_ _d6\"> </span><span class=\"lsff ws148\">12</span> travail<span class=\"ls1 ws0\"> </span>Total des d\u00e9<span class=\"_ _1\"/>penses d'ex<span class=\"_ _1\"/>ploitation<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">1.7<span class=\"_ _13\"/>54</span> -<span class=\"ls116 ws167\">80</span> 26<span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">1.807</span> -<span class=\"lsff ws148\">1.63<span class=\"_ _13\"/>3</span> -<span class=\"lsff ws148\">126</span> -<span class=\"ls118 ws171\">63</span> 14<span class=\"ls1 ws0\"> </span>BENEFI<span class=\"_ _13\"/>CE OPERATIO<span class=\"_ _13\"/>NNEL avant 1.828<span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">82</span> 26<span class=\"ls1 ws0\"> </span>1.772<span class=\"ls1 ws0\"> </span>1.654<span class=\"ls1 ws0\"> </span>102<span class=\"ls1 ws0\"> </span>17<span class=\"ls1 ws0\"> </span>0 amortis<span class=\"_ _13\"/>sements Amortissement<span class=\"_ _13\"/>s <span class=\"_ _182\"> </span>-<span class=\"lsff ws148\">1.<span class=\"_ _13\"/>183<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _75\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> B\u00e9n\u00e9fice op\u00e9r<span class=\"_ _13\"/>ationnel<span class=\"ws0\"> </span>645<span class=\"ls1 ws0\"> </span>Charges financi\u00e8res<span class=\"_ _13\"/> nettes<span class=\"ws0\"> <span class=\"_ _52\"> </span>-<span class=\"ls100 ws14e\">54</span> <span class=\"_ _78\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> </span>Part da<span class=\"_ _1\"/>ns la per<span class=\"_ _1\"/>te d'entr<span class=\"_ _1\"/>eprises mi<span class=\"_ _1\"/>ses -<span class=\"lsff ws148\">10</span> <span class=\"_ _9b\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _75\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> en \u00e9quivalence<span class=\"ls1 ws0\"> </span>B\u00e9n\u00e9fice av<span class=\"_ _13\"/>ant imp\u00f4t<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>581<span class=\"ls1 ws0\"> </span>Charge d'imp\u00f4ts<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _10b\"> </span>-<span class=\"lsff ws148\">137<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _33\"> </span> </span>B\u00e9n\u00e9fice net<span class=\"_ _13\"/><span class=\"ws0\"> </span>445<span class=\"ls1 ws0\"> </span>Attribuable aux<span class=\"ls1 ws0\"> : </span>Actionnaires de la maison <span class=\"_ _13\"/>m\u00e8re (part 443<span class=\"ls1 ws0\"> </span>du groupe)<span class=\"ls1 ws0\"> </span>Int\u00e9r\u00eats minoritai<span class=\"_ _13\"/>res<span class=\"ws0\"> <span class=\"_ _b7\"> </span>1 <span class=\"_ _106\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> </span>Concernan<span class=\"_ _1\"/>t les zon<span class=\"_ _1\"/>es g\u00e9og<span class=\"_ _1\"/>raphiques, le <span class=\"_ _1\"/>Groupe a<span class=\"_ _1\"/> r\u00e9alis\u00e9 un<span class=\"_ _1\"/> chiffre <span class=\"_ _1\"/>d\u2019affa<span class=\"_ _1\"/>ires en Belgiq<span class=\"_ _1\"/>ue de 3.<span class=\"_ _1\"/>858 millio<span class=\"_ _1\"/>ns EUR en 2<span class=\"_ _1\"/>021 et 3.<span class=\"lsd1 ws18e\">912 m<span class=\"_ _1\"/>illions EUR en </span>2022. Ces <span class=\"_ _1\"/>chiffre<span class=\"_ _1\"/>s ont \u00e9t\u00e9 ob<span class=\"_ _1\"/>tenus en p<span class=\"_ _1\"/>renant co<span class=\"_ _1\"/>mme ba<span class=\"_ _1\"/>se de me<span class=\"_ _1\"/>sure le pa<span class=\"_ _1\"/>ys dans l<span class=\"_ _1\"/>equel un <span class=\"_ _1\"/>client est \u00e9<span class=\"_ _1\"/>tabli. Le<span class=\"ls1 ws0\"> <span class=\"lscf ws18f\">chiffre d\u2019affaires r\u00e9alis\u00e9 dans le<span class=\"_ _1\"/>s </span></span>autres pays s\u2019\u00e9levait \u00e0 1.679 m<span class=\"_ _1\"/>illions EUR en 2021 e<span class=\"_ _1\"/>t \u00e0 1.942 millions EUR en 2022<span class=\"_ _1\"/>. Plus de 90% des actifs des se<span class=\"_ _1\"/>gments op\u00e9ra<span class=\"lsd2 ws0\">tionn<span class=\"_ _1\"/>els so<span class=\"_ _1\"/>nt situ<span class=\"_ _1\"/>\u00e9s </span>en Belgique. <span class=\"ls1 ws0\"> </span>Annexe<span class=\"_ _13\"/> 38. Norme<span class=\"_ _13\"/>s IFRS r\u00e9c<span class=\"_ _13\"/>emment p<span class=\"_ _13\"/>ubli\u00e9es<span class=\"ls1 ws0\"> </span>Le Groupe n\u2019a adop<span class=\"_ _1\"/>t\u00e9 anticipativement aucune no<span class=\"_ _1\"/>rme ou interpr\u00e9ta<span class=\"_ _1\"/>tion dont l\u2019application n\u2019e<span class=\"_ _1\"/>st pas obligatoire au 31 d<span class=\"_ _1\"/>\u00e9cembre <span class=\"lsce ws116\">2022. <span class=\"ls1 ws0\"> </span></span>Les no<span class=\"_ _1\"/>rmes et <span class=\"_ _1\"/>interpr\u00e9t<span class=\"_ _1\"/>ations \u00e9<span class=\"_ _1\"/>mises, ma<span class=\"_ _1\"/>is pas <span class=\"_ _1\"/>encore eff<span class=\"_ _1\"/>ectives,<span class=\"_ _1\"/> \u00e0 la<span class=\"_ _1\"/> date des <span class=\"_ _1\"/>\u00e9tats fin<span class=\"_ _1\"/>ancier<span class=\"_ _1\"/>s du Gro<span class=\"_ _1\"/>upe son<span class=\"_ _1\"/>t list\u00e9es<span class=\"_ _1\"/> ci<span class=\"ls1 ws0\">-d<span class=\"lsde ws145\">essous.<span class=\"_ _13\"/> Le Gro<span class=\"_ _13\"/>upe </span></span>adoptera ces norm<span class=\"_ _1\"/>es, si elles lui sont appli<span class=\"_ _1\"/>cables, quand elles se<span class=\"_ _1\"/>ront effectives. <span class=\"ls1 ws0\"> </span>Concr\u00e8tement, cela v<span class=\"_ _1\"/>eut dire que les norme<span class=\"_ _1\"/>s et interpr\u00e9tations suiva<span class=\"_ _1\"/>ntes applicables au G<span class=\"_ _1\"/>roupe au 1er janvier 2023<span class=\"_ _1\"/> ou au<span class=\"ls1 ws0\">- <span class=\"lsd1 ws114\">del\u00e0 ne sont p<span class=\"_ _1\"/>as encore </span></span>appliqu\u00e9<span class=\"lsd3 ws121\">es<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span>Nouveaux standards, in<span class=\"_ _1\"/>terpr\u00e9tations et am<span class=\"_ _1\"/>endements publi\u00e9s,<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscc ws11b\">IFR<span class=\"_ _13\"/>S 17 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">Contrats d\u2019assurance</span>\u202f<span class=\"ff4d lscf ws110\">\u00bb <span class=\"_ _1\"/>et les amendements <span class=\"_ _1\"/>tels que les amendem<span class=\"_ _1\"/>ents aux IFRS 4 Co<span class=\"_ _1\"/>ntrats d\u2019assurance) (2023)<span class=\"_ _1\"/><span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">; </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d\">E<span class=\"lscf ws110\">xtension de l\u2019exemption <span class=\"_ _1\"/>d\u2019application de l\u2019IF<span class=\"_ _1\"/>RS9<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb</span>\u202f</span><span class=\"lsce ws116\">(2023);<span class=\"ls1 ws0\"> </span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd7 ws131\">Amende<span class=\"_ _13\"/>ments \u00e0 l\u2019IAS 1 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws110\">Classement des passifs<span class=\"_ _1\"/> courants ou non co<span class=\"_ _1\"/>urants<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsce ws10f\">\u00bb) (2023)<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">; </span></span></span></span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd7 ws131\">Amende<span class=\"_ _13\"/>ments \u00e0 l\u2019IAS 1 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lsd3 ws118\">Pr\u00e9senta<span class=\"_ _1\"/>tion des <span class=\"_ _1\"/>\u00e9tats fin<span class=\"_ _1\"/>anciers<span class=\"ff54 ls1 ws0\">\u202f</span>et<span class=\"_ _1\"/> IFRS <span class=\"_ _1\"/>Practice<span class=\"_ _1\"/> Statem<span class=\"_ _1\"/>ent 2<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws119\">: information sur les r\u00e8gles <span class=\"_ _13\"/><span class=\"ws114\">d\u2019\u00e9valuation \u00bb) </span></span></span></span></span>(<span class=\"lsce ws116\">2023)</span><span class=\"ff54\">\u202f</span>; \u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd7 ws131\">Amende<span class=\"_ _13\"/>ments \u00e0 l\u2019IAS 8 (\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lsd7 ws110\">M\u00e9th<span class=\"lscf ws113\">odes comptables, changements d\u2019estimations comptables et erreurs</span></span><span class=\"ff4d\"> <span class=\"lsce ws116\">\u00bb </span>- \u00ab</span>\u202f<span class=\"ff4d lsd2\">D<span class=\"_ _1\"/>\u00e9finition<span class=\"_ _1\"/> des </span></span></span>esti<span class=\"_ _13\"/>ma<span class=\"_ _13\"/>tions<span class=\"_ _13\"/><span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lscf ws110\">comptables \u00bb)<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsce ws116\">(2023); <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd7 ws131\">Amende<span class=\"_ _13\"/>ments \u00e0 l\u2019IAS 12(\u00ab</span><span class=\"ff54\">\u202f<span class=\"ff4d lscf ws113\">Imp\u00f4ts sur <span class=\"_ _13\"/>le r\u00e9sultat </span><span class=\"ff4d\">\u2013 <span class=\"lscf ws110\">imp\u00f4ts diff\u00e9r<span class=\"_ _1\"/>\u00e9s relatifs \u00e0 des actifs e<span class=\"_ _1\"/>t passifs r\u00e9sultant d\u2019une m\u00ea<span class=\"_ _1\"/>me transaction<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd7\">\u00bb) </span></span></span></span></span>(2023)<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">; </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lsd1 ws114\">Amendements \u00e0 l\u2019IFRS 16 (\u00ab</span><span class=\"ff51\"> <span class=\"ff4d lscf ws110\">Oblig<span class=\"_ _1\"/>ation locative d\u00e9coulant d\u2019une o<span class=\"_ _1\"/>p\u00e9ration de sale<span class=\"_ _1\"/> and lease<span class=\"ls1 ws0\">-</span><span class=\"ws118\">back<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">\u00bb<span class=\"lsd7 ws131\">) (2<span class=\"_ _1\"/>024)<span class=\"ls1 ws0\">. </span></span></span></span></span></span></span></span>Le Groupe va pou<span class=\"_ _1\"/>rsuivre en 2023 son an<span class=\"_ _1\"/>alyse sur les impact<span class=\"_ _1\"/>s potentiels sur les \u00e9tat<span class=\"_ _1\"/>s financiers <span class=\"ws118\">de<span class=\"ls1 ws0\"> </span></span>l\u2019application de<span class=\"_ _1\"/> ces nouveaux <span class=\"_ _1\"/>standards et interpr\u00e9tations. Le Groupe<span class=\"_ _1\"/> n\u2019anticipe pas d\u2019impac<span class=\"_ _1\"/>t significatif suite \u00e0 l\u2019<span class=\"_ _1\"/>application initiale de ces no<span class=\"_ _1\"/>rmes et ch<span class=\"lsd1 ws11a\">angements.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>Annex<span class=\"_ _7\"/>e 39. \u00c9v\u00e9n<span class=\"_ _7\"/>ements p<span class=\"_ _1\"/>ost<span class=\"_ _1\"/>\u00e9rieur<span class=\"_ _1\"/>s \u00e0 la<span class=\"_ _1\"/> cl\u00f4t<span class=\"_ _1\"/>ure<span class=\"ls1 ws0\"> </span>Il n\u2019y a pas eu d\u2019<span class=\"_ _1\"/>\u00e9v\u00e9nements significatifs apr<span class=\"_ _1\"/>\u00e8s la date <span class=\"lsd3 ws123\">de cl\u00f4<span class=\"_ _1\"/>ture <span class=\"lsd5 ws129\">du bi<span class=\"_ _13\"/>la<span class=\"_ _13\"/>n.<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s7_notes__6__7": {
   "value": "387",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "s7_notes__5__7": {
   "value": "387",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "pp-value-155-2": {
   "value": "Annexe 32. Annexes compl\u00e9mentair<span class=\"_ _1\"/>es sur les instruments financiers<span class=\"ls1\"> </span>Annexe 3<span class=\"_ _1\"/>2.1 Pro<span class=\"_ _1\"/>duits d\u00e9riv<span class=\"_ _7\"/>\u00e9s<span class=\"ls1 ws0\"> </span>Le Groupe utili<span class=\"_ _1\"/>se des produits d\u00e9<span class=\"_ _1\"/>riv\u00e9s, comme les <span class=\"_ _1\"/>swaps de taux d'in<span class=\"_ _1\"/>t\u00e9r\u00eat (IRS), les<span class=\"_ _1\"/> swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat et de dev<span class=\"_ _1\"/>ises (I<span class=\"lse6 ws119\">RC<span class=\"_ _13\"/>S), l<span class=\"_ _13\"/>e<span class=\"_ _13\"/>s c<span class=\"lsd1 ws18b\">ontrats de change </span></span>\u00e0 terme et les opt<span class=\"_ _1\"/>ions sur devises.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _21f\"> </span><span class=\"ls116 ws167\">Annexe</span> <span class=\"_ _fb\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _1b\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _220\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _153\"> </span>0 <span class=\"_ _19\"> </span><span class=\"ls116 ws167\">82</span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1b9\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _153\"> </span>3 <span class=\"_ _b7\"> </span>2 </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _220\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _5a\"> </span>0 <span class=\"_ _126\"> </span><span class=\"lsff ws148\">123</span> </span>Produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9<span class=\"_ _1\"/>s d\u00e9tenus \u00e0 d<span class=\"_ _1\"/>es fins de tr<span class=\"_ _1\"/>ansacti<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> <span class=\"_ _f5\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _59\"> </span>1 <span class=\"_ _11c\"> </span>1 </span>Total de l'a<span class=\"_ _1\"/>ctif<span class=\"ls1 ws0\"> </span>4 208<span class=\"ls1 ws0\"> </span>Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1b9\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _153\"> </span>3 <span class=\"_ _b7\"> </span>1<span class=\"_ _13\"/> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _221\"> </span>0 <span class=\"_ _c3\"> </span>1 </span>Produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9<span class=\"_ _1\"/>s d\u00e9tenus \u00e0 d<span class=\"_ _1\"/>es fins de tr<span class=\"_ _1\"/>ansacti<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> <span class=\"_ _222\"> </span>1 <span class=\"_ _11c\"> </span>1 </span>Total des de<span class=\"_ _1\"/>ttes<span class=\"ls1 ws0\"> </span>3 3 Les tableaux ci<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">dessous montrent la jus<span class=\"_ _1\"/>te valeur positive et n<span class=\"_ _1\"/>\u00e9gative des produits d\u00e9<span class=\"_ _1\"/>riv\u00e9s inclus dans le<span class=\"_ _1\"/> bilan respectivement com<span class=\"_ _1\"/>me actifs o<span class=\"ws118\">u </span></span></span>passifs <span class=\"lsd1 ws119\">courants/non courants.<span class=\"ls1 ws0\"> </span></span>Au 31 d<span class=\"_ _13\"/>\u00e9ce<span class=\"_ _13\"/>mbre 2<span class=\"_ _13\"/>022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span></span>Just<span class=\"_ _13\"/>e va<span class=\"_ _13\"/>leur<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _223\"> </span><span class=\"ls10e ws162\">A</span></span>ctif<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _10c\"> </span><span class=\"lsfa ws149\">Passif<span class=\"_ _13\"/></span> </span>Contra<span class=\"_ _1\"/>ts de chang<span class=\"_ _1\"/>e \u00e0 terme<span class=\"ls1 ws0\"> <span class=\"_ _224\"> </span>0 <span class=\"_ _84\"> </span>-1</span>Swaps de taux d'int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1f3\"> </span><span class=\"ls100 ws14e\">205</span> <span class=\"_ _f1\"> </span>0 </span>Produits d\u00e9riv\u00e9s pour lesquels la comptabilit\u00e9 de c<span class=\"_ _13\"/>ouverture est appliqu\u00e9e<span class=\"ls1 ws0\"> </span>205<span class=\"ls1 ws0\"> </span>-1 Swaps de taux d'int\u00e9r\u00eats et de devises<span class=\"ls1 ws0\"> <span class=\"_ _225\"> </span>2 <span class=\"_ _f8\"> </span>0 </span>Autre produits d\u00e9riv\u00e9s relatifs aux in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"_ _13\"/> et devises<span class=\"ls1 ws0\"> <span class=\"_ _226\"> </span>0 <span class=\"_ _84\"> </span>-1</span>Contra<span class=\"_ _1\"/>ts de chang<span class=\"_ _1\"/>e \u00e0 terme<span class=\"ls1 ws0\"> <span class=\"_ _227\"> </span>1 <span class=\"_ _71\"> </span>-1</span>Produits d\u00e9riv\u00e9s pour lesquels la comptabilit\u00e9 de c<span class=\"_ _13\"/>ouverture n'est pas appliqu\u00e9e<span class=\"ls1 ws0\"> </span>3 -2 Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>208<span class=\"ls1 ws0\"> </span>-3 Au 31 <span class=\"ls110 ws167\">d\u00e9cembre 2021<span class=\"ls1 ws0\"> <span class=\"_ _1e3\"> </span></span></span>Ju<span class=\"_ _13\"/>ste va<span class=\"_ _13\"/>leu<span class=\"_ _13\"/>r<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _223\"> </span><span class=\"ls10e ws162\">Actif<span class=\"_ _13\"/></span> <span class=\"_ _10c\"> </span><span class=\"lsfa ws149\">Passif<span class=\"_ _13\"/></span> </span>Swaps de taux d'int\u00e9r\u00eats et de devises<span class=\"ls1 ws0\"> <span class=\"_ _225\"> </span>3 <span class=\"_ _f8\"> </span>0 </span>Autre produits d\u00e9riv\u00e9s relatifs aux in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"_ _13\"/> et devises<span class=\"ls1 ws0\"> <span class=\"_ _226\"> </span>0 <span class=\"_ _84\"> </span>-3</span>Contra<span class=\"_ _1\"/>ts de chang<span class=\"_ _1\"/>e \u00e0 terme<span class=\"ls1 ws0\"> <span class=\"_ _227\"> </span>1 <span class=\"_ _71\"> </span>-1</span>Produits d\u00e9riv\u00e9s pour lesquels la comptabilit\u00e9 de c<span class=\"_ _13\"/>ouverture n'est pas appliqu\u00e9e<span class=\"ls1 ws0\"> </span>4 -3 Le groupe a conclu un <span class=\"_ _1\"/>swap de taux d'int\u00e9r\u00eat \u00e0 terme pour un <span class=\"_ _1\"/>montant notionnel de 500 m<span class=\"_ _1\"/>illions d'euros en f\u00e9vrier 2022 afin d<span class=\"_ _1\"/><span class=\"lsda ws11e\">e <span class=\"_ _13\"/>couvrir l'e<span class=\"_ _13\"/>xposi<span class=\"_ _13\"/>tion </span>du groupe \u00e0 la va<span class=\"_ _1\"/>riabilit\u00e9 des flux de tr\u00e9<span class=\"_ _1\"/>sorerie attribuables au <span class=\"_ _1\"/>risque de taux d'int\u00e9r<span class=\"_ _1\"/>\u00eat \u00e0 long terme as<span class=\"_ _1\"/>soci\u00e9 \u00e0 une transaction p<span class=\"_ _1\"/>r\u00e9vue et hautement<span class=\"_ _1\"/> probables, \u00e0 savoir un<span class=\"_ _1\"/>e obligation \u00e0 10 ans<span class=\"_ _1\"/> devant \u00eatre \u00e9mise <span class=\"_ _1\"/>en avril 2025 (Note 12).<span class=\"_ _1\"/> Le groupe appliq<span class=\"_ _1\"/>ue la comptabilit\u00e9 d<span class=\"_ _1\"/>e <span class=\"lsd3 ws118\">couvertu<span class=\"_ _1\"/>re \u00e0 ce <span class=\"_ _1\"/>swap<span class=\"ls1 ws0\"> </span></span>(couverture de flux de<span class=\"_ _1\"/> tr\u00e9sorerie).<span class=\"ls1 ws0\"> </span>Le groupe a conclu<span class=\"_ _1\"/> des swaps de t<span class=\"_ _1\"/>aux d'int\u00e9r\u00eat \u00e0 terme pou<span class=\"_ _1\"/>r un montant no<span class=\"_ _1\"/>tionnel total de 1,1<span class=\"_ _1\"/> milliard d'euros en f\u00e9vrier<span class=\"_ _1\"/> et <span class=\"lsce ws10f\">novembre 2022 afin de </span>couvrir l'exposition du <span class=\"_ _1\"/>groupe \u00e0 la v<span class=\"_ _1\"/>ariabilit\u00e9 des flux de tr\u00e9sor<span class=\"_ _1\"/>erie attribuable au risque d<span class=\"_ _1\"/>e taux d'int\u00e9r\u00eat \u00e0 long t<span class=\"_ _1\"/>erme associ\u00e9 \u00e0 d<span class=\"_ _1\"/>eux transactions pr\u00e9vues <span class=\"_ _1\"/><span class=\"lscf ws110\">et hautement<span class=\"ls1 ws0\"> </span>probables, <span class=\"_ _1\"/>\u00e0 savoir respectivemen<span class=\"_ _1\"/>t une obligation \u00e0 10 an<span class=\"_ _1\"/>s devant \u00eatre \u00e9mi<span class=\"_ _1\"/>se en octobre 2023 <span class=\"_ _1\"/>et une obligation \u00e0<span class=\"_ _1\"/> 7 ans </span>devant \u00eatre \u00e9mise en <span class=\"_ _1\"/>mars 2023 (No<span class=\"_ _1\"/>te<span class=\"ls1 ws0\"> </span>15). Le Groupe applique la<span class=\"_ _1\"/> comptabilit\u00e9 de couve<span class=\"_ _1\"/>rture \u00e0 ces sw<span class=\"_ _1\"/>aps (couverture des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie).<span class=\"ls1 ws0\"> </span>Des swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat et de <span class=\"_ _1\"/>devises (IRCS) sont util<span class=\"_ _1\"/>is\u00e9s pour g\u00e9rer le risque d<span class=\"_ _1\"/>e change et de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat sur l'enco<span class=\"lsd5 ws129\">urs de<span class=\"_ _13\"/> 1,5<span class=\"_ _13\"/> mi<span class=\"_ _13\"/>lli<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>d </span>d'oblig<span class=\"lsd1 ws114\">ations non subordonn\u00e9es \u00e9<span class=\"_ _1\"/>mises en Yen (voir note 1<span class=\"ls1 ws0\">9<span class=\"lsd7 ws110\">).</span><span class=\"ff4f\"> </span></span></span>Annexe 3<span class=\"_ _1\"/>2.2 Objecti<span class=\"_ _1\"/>fs et p<span class=\"_ _1\"/>olitique d<span class=\"_ _1\"/>e gest<span class=\"_ _1\"/>ion du ris<span class=\"_ _1\"/>que fina<span class=\"_ _1\"/>ncier<span class=\"ff51 ls1 ws0\"> </span>Les principaux inst<span class=\"_ _1\"/>ruments financiers du Groupe con<span class=\"_ _1\"/>sistent en des e<span class=\"_ _1\"/>mprunts non subordonn\u00e9<span class=\"_ _1\"/>s, des cr\u00e9ances comm<span class=\"_ _1\"/>erciales et des <span class=\"lsd5 ws94\">dette<span class=\"_ _13\"/>s </span>commerciales. Les p<span class=\"_ _1\"/>rincipaux risques li\u00e9s \u00e0 l\u2019u<span class=\"_ _1\"/>tilisation de ces instru<span class=\"_ _1\"/>ments sont le risque de<span class=\"_ _1\"/> taux d\u2019int\u00e9r\u00eat, le risque<span class=\"_ _1\"/> de t<span class=\"ws113\">aux de change, le ris<span class=\"_ _13\"/>que de </span>liquidit\u00e9 et le risque de<span class=\"_ _13\"/> cr\u00e9dit.<span class=\"ls1 ws0\"> </span>Le principe de minim<span class=\"_ _1\"/>isation des risques s\u2019appl<span class=\"_ _1\"/>ique \u00e0 toutes le<span class=\"lsd2 ws0\">s a<span class=\"_ _1\"/>ctivit<span class=\"_ _1\"/>\u00e9s finan<span class=\"_ _1\"/>ci\u00e8res.<span class=\"_ _1\"/> A cett<span class=\"_ _1\"/>e fin, <span class=\"_ _1\"/>tout ce<span class=\"_ _1\"/> qui tou<span class=\"_ _1\"/>che a<span class=\"_ _1\"/>ux prob<span class=\"_ _1\"/>l\u00e9matiqu<span class=\"_ _7\"/>es de </span>financem<span class=\"_ _1\"/>ent, taux<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>nge, taux<span class=\"_ _1\"/> d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eat et de g<span class=\"_ _7\"/>estion du risqu<span class=\"_ _7\"/>e de contrep<span class=\"_ _1\"/>artie, es<span class=\"_ _1\"/>t g\u00e9r\u00e9 pa<span class=\"_ _1\"/>r un d\u00e9p<span class=\"_ _1\"/>artemen<span class=\"_ _1\"/>t central<span class=\"_ _1\"/>is\u00e9 d<span class=\"ws123\">e Tr\u00e9so<span class=\"_ _7\"/>r<span class=\"_ _13\"/>erie. Des<span class=\"_ _1\"/> </span>simulations sont effec<span class=\"_ _1\"/>tu\u00e9es sur ba<span class=\"lsd3 ws118\">se d<span class=\"_ _1\"/>e diff\u00e9ren<span class=\"_ _1\"/>ts sc\u00e9n<span class=\"_ _1\"/>arios (y<span class=\"_ _1\"/> compris<span class=\"_ _1\"/> un \u00ab w<span class=\"_ _1\"/>orst case<span class=\"_ _1\"/> \u00bb scena<span class=\"_ _1\"/>rio) dan<span class=\"_ _1\"/>s le but <span class=\"_ _1\"/>d\u2019estimer<span class=\"_ _1\"/> les eff<span class=\"_ _1\"/>ets de co<span class=\"_ _1\"/>ndition<span class=\"_ _1\"/>s de </span>march\u00e9 changeante<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>Toutes les transaction<span class=\"_ _1\"/>s financi\u00e8res et les<span class=\"_ _1\"/> risques financiers li\u00e9s aux d<span class=\"_ _1\"/>iverses positions sont<span class=\"_ _1\"/> g\u00e9r\u00e9s et surveill\u00e9s dan<span class=\"_ _1\"/>s <span class=\"lsd3 ws123\">un syst\u00e8m<span class=\"_ _1\"/>e centrali<span class=\"_ _1\"/>s\u00e9 de gestion<span class=\"_ _1\"/> </span>de tr\u00e9<span class=\"_ _1\"/>sore<span class=\"_ _1\"/>rie. <span class=\"ls1 ws0\"> </span>Les op\u00e9rations de tr<span class=\"_ _1\"/>\u00e9sorerie du Groupe son<span class=\"_ _1\"/>t conduites dans le cadr<span class=\"_ _1\"/>e de r\u00e8gles et d<span class=\"_ _1\"/>e directives approuv<span class=\"_ _1\"/>\u00e9es par <span class=\"lsd1 ws11a\">l\u2019\u00e9</span>quipe de direc<span class=\"_ _1\"/>tion (leadership squad) <span class=\"ws110\">et le Conseil d\u2019Ad<span class=\"_ _1\"/>ministration. Le d\u00e9pa<span class=\"_ _1\"/>rtement de Tr\u00e9sor<span class=\"ws113\">erie du Groupe est responsable de l\u2019impl\u00e9mentation de ces r\u00e8gles et directives. </span></span>Selon ces r\u00e8gles, les p<span class=\"_ _1\"/>roduits d\u00e9riv\u00e9s sont u<span class=\"_ _1\"/>tilis\u00e9s pour couvrir le<span class=\"_ _1\"/>s risques li\u00e9s aux <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat et aux <span class=\"_ _1\"/>taux de change. L<span class=\"_ _1\"/>es produits d\u00e9riv\u00e9s sont utilis\u00e9s<span class=\"_ _1\"/> \u00e0 des f<span class=\"_ _1\"/>ins de co<span class=\"_ _1\"/><span class=\"lscf ws110\">uverture de risque un<span class=\"_ _1\"/>iquement. Ils ne peuven<span class=\"_ _1\"/>t \u00eatre utilis\u00e9s \u00e0 de<span class=\"_ _1\"/>s fins commerciales ou <span class=\"_ _1\"/>sp\u00e9culatives. Les produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9s </span>utilis\u00e9s par le Groupe <span class=\"_ _1\"/>incluent essentielleme<span class=\"_ _1\"/>nt les contrats de taux<span class=\"_ _1\"/> de change \u00e0 t<span class=\"_ _1\"/>erme, les swaps de <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eats et l<span class=\"_ _1\"/>es o<span class=\"lsd2 ws0\">ptions<span class=\"_ _1\"/> su<span class=\"lsd4 ws94\">r devis<span class=\"_ _13\"/>es.<span class=\"_ _13\"/> </span><span class=\"ls1\"> </span></span>Le tableau ci<span class=\"ls1 ws0\">-</span><span class=\"ws110\">dessous fourni une <span class=\"_ _1\"/>r\u00e9conciliation des changem<span class=\"_ _1\"/>ents dans les capitaux p<span class=\"_ _1\"/>ropres et dans les<span class=\"_ _1\"/> autres \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat global pa<span class=\"ws113\">r type </span></span>de couverture pour 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">2<span class=\"ff54\">\u202f</span>: </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>Annexe<span class=\"ls1 ws0\"> </span> <span class=\"ls10e ws16b\">Gain d<span class=\"_ _13\"/>irecte<span class=\"_ _13\"/>men<span class=\"_ _13\"/>t </span>Tra<span class=\"_ _13\"/>nsfert v<span class=\"_ _13\"/>er<span class=\"_ _13\"/>s le pris d<span class=\"_ _13\"/>ans l<span class=\"_ _13\"/>es comp<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e r\u00e9su<span class=\"_ _13\"/>ltat<span class=\"_ _13\"/>s capitaux pr<span class=\"_ _1\"/>opres<span class=\"ls1 ws0\"> </span>Swap de taux d'int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _228\"> </span><span class=\"lsfa ws149\">OCI</span> <span class=\"_ _3b\"> </span><span class=\"lsff ws148\">154<span class=\"_ _13\"/></span> <span class=\"_ _29\"> </span>0 </span>Variation<span class=\"_ _1\"/>s des autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du r\u00e9su<span class=\"_ _1\"/>ltat global e<span class=\"_ _1\"/>n relation<span class=\"_ _1\"/> avec les instrum<span class=\"_ _1\"/>ents de 153<span class=\"ls1 ws0\"> </span>0 couverture des flux de tr\u00e9sorerie<span class=\"ls1 ws0\"> </span>Risque de t<span class=\"_ _13\"/>aux d\u2019int<span class=\"_ _13\"/>\u00e9r\u00eat<span class=\"ls1 ws0\"> </span>L'exposition du Groupe a<span class=\"_ _1\"/>ux variations de<span class=\"_ _1\"/>s taux d'int\u00e9r\u00eat du mar<span class=\"_ _1\"/>ch\u00e9 concerne principalem<span class=\"_ _1\"/>ent ses obligations fin<span class=\"_ _1\"/>anci\u00e8res \u00e0 long<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">te<span class=\"_ _1\"/>rme. La Tr\u00e9sorer<span class=\"_ _1\"/>ie </span></span>du Groupe g\u00e8re l'expo<span class=\"_ _1\"/>sition du Gro<span class=\"_ _1\"/>upe aux variations des <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat et le <span class=\"_ _1\"/>co\u00fbt global du finance<span class=\"_ _1\"/>ment en utilisant une com<span class=\"_ _1\"/>binaison de dettes<span class=\"_ _1\"/> \u00e0 taux fixe et variable,<span class=\"_ _1\"/> conform\u00e9ment \u00e0 la po<span class=\"_ _1\"/>litique de gestion des<span class=\"_ _1\"/> risques financiers du G<span class=\"_ _1\"/>roupe. L'objectif de c<span class=\"_ _1\"/>ette politique<span class=\"ls1 ws0\"> </span>est d'atteindre<span class=\"_ _1\"/> un \u00e9quilibre optimal <span class=\"_ _1\"/>entre l<span class=\"_ _1\"/>e co\u00fbt to<span class=\"_ _1\"/>tal du f<span class=\"_ _1\"/>inancem<span class=\"lsd2 ws0\">en<span class=\"_ _1\"/>t, la<span class=\"_ _1\"/> minimis<span class=\"_ _1\"/>ation d<span class=\"_ _1\"/>es risqu<span class=\"_ _1\"/>es et la<span class=\"_ _1\"/> pr\u00e9ven<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e la vola<span class=\"_ _7\"/>tilit\u00e9 des <span class=\"_ _1\"/>r\u00e9sulta<span class=\"_ _1\"/>ts fin<span class=\"_ _1\"/>anciers,<span class=\"_ _1\"/> tout e<span class=\"_ _1\"/>n ten<span class=\"_ _1\"/>ant </span>compte des condition<span class=\"_ _1\"/>s et des opportunit\u00e9s du <span class=\"_ _1\"/>march\u00e9 ainsi que d<span class=\"_ _1\"/>e la strat\u00e9gie commercial<span class=\"_ _1\"/>e du Groupe.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les dettes \u00e0 int\u00e9r\u00eats non cou<span class=\"_ _1\"/>rantes de Proximus<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">(y compris<span class=\"_ _1\"/> leurs parties courantes) a<span class=\"_ _1\"/>u 31 d\u00e9cembre 2<span class=\"_ _1\"/>022 et 2021 \u00e9taient prin<span class=\"_ _1\"/>cipalement des </span></span>dettes \u00e0 taux fixe, co<span class=\"_ _1\"/>mme le montrent le<span class=\"_ _1\"/>s tableaux ci<span class=\"ls1 ws0\">-</span>dessous. C<span class=\"_ _1\"/>es tableaux indiquent \u00e9gal<span class=\"_ _1\"/>ement le taux d'int<span class=\"_ _1\"/>\u00e9r\u00eat moyen de ces det<span class=\"_ _1\"/>tes, ainsi que leur dur<span class=\"_ _1\"/>\u00e9e moyen<span class=\"_ _1\"/>ne jusqu'<span class=\"_ _1\"/>\u00e0 l'\u00e9ch\u00e9<span class=\"_ _1\"/>ance et l'<span class=\"_ _7\"/>effet des acco<span class=\"_ _1\"/>rds de <span class=\"_ _1\"/>swap de <span class=\"_ _1\"/>taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat <span class=\"_ _1\"/>et de d<span class=\"_ _1\"/>evises (I<span class=\"_ _1\"/>RCS) su<span class=\"_ _1\"/>r l'obliga<span class=\"_ _1\"/>tion la<span class=\"_ _1\"/>bellis\u00e9e en<span class=\"_ _7\"/> JPY. <span class=\"lse6 ws12f\">Les<span class=\"_ _13\"/> </span>dettes de location et<span class=\"_ _1\"/> les dettes courantes po<span class=\"_ _1\"/>rtant int\u00e9r\u00eat ne sont pa<span class=\"_ _1\"/>s prises en compte dan<span class=\"_ _1\"/>s ces deux tabl<span class=\"_ _1\"/>eaux.<span class=\"ls1 ws0\"> </span>Il convient de <span class=\"lscf ws110\">noter que,<span class=\"_ _1\"/> comme expliqu\u00e9 \u00e0 la no<span class=\"_ _1\"/>te 32.1, le Groupe a<span class=\"_ _1\"/> conclu en 2022 d<span class=\"_ _1\"/>es swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat \u00e0 terme pour<span class=\"_ _1\"/> couvrir son exp<span class=\"lsda ws114\">osition </span></span>\u00e0 la variabilit\u00e9 des flux d<span class=\"_ _1\"/>e tr\u00e9soreri<span class=\"_ _1\"/>e attribuable au risque de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat \u00e0 long <span class=\"_ _1\"/>terme associ\u00e9 aux obli<span class=\"_ _1\"/>gations qui se<span class=\"lsce ws10f\">ront \u00e9mises en 2023 et 2025.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>Emprunts dir<span class=\"_ _1\"/>ects<span class=\"ls1 ws0\"> </span>Contrats IRC<span class=\"_ _1\"/>S<span class=\"ls1 ws0\"> </span>Obligation<span class=\"_ _1\"/>s nettes<span class=\"ls1 ws0\"> </span>Taux Dur\u00e9e Taux Dur\u00e9e Taux Dur\u00e9e Montant d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne notionnel moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 (en millions (en millions (en millions (en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>(en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>(en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR Fixe <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _d4\"> </span><span class=\"lsff ws148\">1,37%<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>7 <span class=\"_ _13d\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _68\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span>7 Variable<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _36\"> </span> <span class=\"_ _99\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,34%</span> <span class=\"_ _d9\"> </span>4 <span class=\"_ _69\"> </span> <span class=\"_ _99\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,34%<span class=\"_ _13\"/></span> <span class=\"_ _7b\"> </span>4 </span>JPY<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span> <span class=\"_ _b3\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _9a\"> </span> <span class=\"_ _112\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> </span>Fixe <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _6a\"> </span><span class=\"ls111 ws14c\">5,04%<span class=\"_ _13\"/></span> <span class=\"_ _4a\"> </span>4 <span class=\"_ _5f\"> </span> <span class=\"_ _d3\"> </span>-<span class=\"lsff ws148\">11</span> <span class=\"_ _65\"> </span>-<span class=\"ls111 ws14c\">5,04%</span> <span class=\"_ _18\"> </span>4 <span class=\"_ _69\"> </span> <span class=\"_ _112\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.761<span class=\"ls1 ws0\"> </span>1,38<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>7 0 2.761<span class=\"ls1 ws0\"> </span>1,37<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>7 (1) Taux d\u2019int\u00e9r\u00eat moyen pond\u00e9r\u00e9 qui<span class=\"_ _1\"/> tient c<span class=\"_ _13\"/>ompte des taux d\u2019int\u00e9r\u00eat les plus r\u00e9cents pour<span class=\"_ _1\"/> les emprunts \u00e0 taux variable.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>Emprunts dir<span class=\"_ _1\"/>ects<span class=\"ls1 ws0\"> </span>Contrats IRC<span class=\"_ _1\"/>S<span class=\"ls1 ws0\"> </span>Obligation<span class=\"_ _1\"/>s nettes<span class=\"ls1 ws0\"> </span>Taux Dur\u00e9e Taux Dur\u00e9e Taux Dur\u00e9e Montant d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne notionnel moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 (en millions (en millions (en millions  <span class=\"_ _b3\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span>  <span class=\"_ _65\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span>  <span class=\"_ _67\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span> EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR <span class=\"_ _133\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _b3\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Fixe <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _36\"> </span><span class=\"lsff ws148\">1,42%<span class=\"_ _13\"/></span> <span class=\"_ _47\"> </span>8 <span class=\"_ _5f\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _b3\"> </span><span class=\"fc14\"> <span class=\"_ _63\"> </span></span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _67\"> </span><span class=\"lsff ws148\">1,42<span class=\"_ _13\"/>%</span> <span class=\"_ _bf\"> </span>8 Variable<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _36\"> </span><span class=\"fc14\"> <span class=\"_ _99\"> </span></span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _ed\"> </span>-<span class=\"ls111 ws14c\">0,72%</span> <span class=\"_ _229\"> </span><span class=\"ls111 ws14c\">4,96</span> <span class=\"_ _2c\"> </span><span class=\"fc14\"> <span class=\"_ _99\"> </span></span><span class=\"lsff ws148\">11</span> <span class=\"_ _ed\"> </span>-<span class=\"ls111 ws14c\">0,7<span class=\"_ _13\"/>2%</span> <span class=\"_ _45\"> </span>5 </span>JPY<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _9a\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> </span>Fixe <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _6a\"> </span><span class=\"ls111 ws14c\">5,04%<span class=\"_ _13\"/></span> <span class=\"_ _49\"> </span>5 <span class=\"_ _5f\"> </span><span class=\"fc14\"> <span class=\"_ _d3\"> </span></span>-<span class=\"lsff ws148\">11</span> <span class=\"_ _65\"> </span>-<span class=\"ls111 ws14c\">5,04%</span> <span class=\"_ _7d\"> </span><span class=\"ls111 ws14c\">4,96</span> <span class=\"_ _2c\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.761<span class=\"ls1 ws0\"> </span>1,43<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8 0 2.761<span class=\"ls1 ws0\"> </span>1,41%<span class=\"ls1 ws0\"> </span>8 (1) Taux d\u2019int\u00e9r\u00eat moyen pond\u00e9r\u00e9 qui<span class=\"_ _1\"/> tient c<span class=\"_ _13\"/>ompte des taux d\u2019int\u00e9r\u00eat les plus r\u00e9cents pour<span class=\"_ _1\"/> les emprunts \u00e0 taux variable.<span class=\"ls1 ws0\"> </span>Le 29 juin 2021, l<span class=\"_ _1\"/>e Groupe a concl<span class=\"_ _1\"/>u un swap de taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat pour co<span class=\"_ _1\"/>uvrir son exposition \u00e0 la va<span class=\"_ _1\"/>riabilit\u00e9 des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie attribuable<span class=\"_ _1\"/>s au risque de taux d'int\u00e9r\u00eat \u00e0 long <span class=\"_ _1\"/>terme associ\u00e9 \u00e0 l'\u00e9m<span class=\"_ _1\"/>ission hautement probab<span class=\"_ _1\"/>le d'une dette \u00e0 long <span class=\"_ _1\"/>terme \u00e0 taux f<span class=\"_ _1\"/>ixe de 750 millions d<span class=\"lsda ws122\">'euros, dont l'\u00e9miss<span class=\"_ _13\"/>ion </span>est pr\u00e9v<span class=\"_ _1\"/>ue en nov<span class=\"_ _7\"/>embre 2021 et<span class=\"_ _1\"/> qui s'<span class=\"_ _1\"/>est effec<span class=\"_ _1\"/>tivem<span class=\"lscf ws110\">ent ma<span class=\"_ _1\"/>t\u00e9rialis\u00e9e le 10 novemb<span class=\"_ _1\"/>re 2021 pour c<span class=\"_ _1\"/>e montant. La couvertur<span class=\"_ _1\"/>e, pour un montant </span>nominal de 600 m<span class=\"_ _1\"/>illions d'euros fix\u00e9 \u00e0 0,<span class=\"_ _1\"/>44 %, a \u00e9t\u00e9 d\u00e9nou\u00e9<span class=\"_ _1\"/>e \u00e0 cette date et a<span class=\"_ _1\"/> donn\u00e9 lieu au paiem<span class=\"_ _1\"/>ent d'un montant de 12,9<span class=\"_ _1\"/> mi<span class=\"lsd1 ws114\">llions d'euros aux </span>contrepa<span class=\"_ _1\"/>rties de l<span class=\"_ _1\"/>a couve<span class=\"_ _1\"/>rt<span class=\"lscf ws110\">ure. Le <span class=\"_ _1\"/>Groupe applique la comp<span class=\"_ _1\"/>tabilit\u00e9 de couverture<span class=\"_ _1\"/> \u00e0 ce swap (couver<span class=\"_ _1\"/>ture de flux de tr\u00e9so<span class=\"_ _1\"/>rerie).<span class=\"ls1 ws0\"> </span></span>Le 14 f\u00e9vrier 2022, le<span class=\"_ _1\"/> Groupe a co<span class=\"_ _1\"/>nclu des swaps de taux <span class=\"_ _1\"/>d'int\u00e9r\u00eat pour couvrir son <span class=\"_ _1\"/>exposition \u00e0 la vari<span class=\"_ _1\"/>abilit\u00e9 des flux de t<span class=\"ws113\">r\u00e9sorer<span class=\"_ _1\"/>ie attribuables au </span>ri<span class=\"_ _13\"/>s<span class=\"_ _13\"/>qu<span class=\"lscf ws110\">e de taux d'int\u00e9r\u00eat \u00e0 long<span class=\"_ _1\"/> terme associ\u00e9 \u00e0<span class=\"_ _1\"/> l'\u00e9mission hautemen<span class=\"_ _1\"/>t probable de dettes \u00e0 lo<span class=\"_ _1\"/>ng terme <span class=\"_ _1\"/>\u00e0 taux fixe pour refinan<span class=\"_ _1\"/>cer l<span class=\"lsd4 ws94\">es eu<span class=\"_ _13\"/>ro<span class=\"ls1 ws0\">-</span></span><span class=\"ws118\">obligations </span></span>\u00e0 long t<span class=\"_ _1\"/>erme a<span class=\"_ _1\"/>rrivant \u00e0 \u00e9<span class=\"_ _1\"/>ch\u00e9ance <span class=\"_ _1\"/>en 20<span class=\"_ _1\"/>24 et 202<span class=\"_ _1\"/>5. Le Gro<span class=\"_ _1\"/>upe ap<span class=\"_ _1\"/>plique la<span class=\"_ _1\"/> comptab<span class=\"_ _1\"/>ilit\u00e9 d<span class=\"_ _1\"/>e couver<span class=\"_ _1\"/>ture \u00e0 ce<span class=\"_ _1\"/>s swaps <span class=\"lscf ws110\">(<span class=\"_ _1\"/>couverture des flux <span class=\"_ _1\"/>de </span>tr\u00e9soreri<span class=\"_ _1\"/>e).<span class=\"ls1 ws0\"> </span>Le 30 novembre 2022,<span class=\"_ _1\"/> le Groupe <span class=\"_ _1\"/>a conclu un swap de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat <span class=\"_ _1\"/>pour couvrir son exposition<span class=\"_ _1\"/> \u00e0 la variabilit\u00e9 de<span class=\"_ _1\"/>s flux de tr\u00e9sorerie att<span class=\"_ _1\"/>ribuable au risque d<span class=\"_ _1\"/>e taux d'i<span class=\"_ _1\"/>nt\u00e9r\u00ea<span class=\"_ _1\"/>t \u00e0 long t<span class=\"_ _1\"/>erme a<span class=\"_ _1\"/>ssoci\u00e9 \u00e0 l<span class=\"_ _1\"/>'\u00e9missio<span class=\"_ _1\"/>n hautem<span class=\"_ _1\"/>ent p<span class=\"lscf ws110\">roba<span class=\"_ _1\"/>ble d'une dette \u00e0 lo<span class=\"_ _1\"/>ng terme \u00e0 taux fixe de<span class=\"_ _1\"/> 500 millions d'<span class=\"_ _1\"/>euros, dont </span>l'\u00e9mission est pr\u00e9vue en <span class=\"_ _1\"/>mars 2023. Le Grou<span class=\"_ _1\"/>pe applique la com<span class=\"_ _1\"/>ptabilit\u00e9 de couvertu<span class=\"_ _1\"/>re \u00e0 ce swap (couv<span class=\"_ _1\"/>erture de flux de tr\u00e9so<span class=\"_ _1\"/>re<span class=\"lsd7\">rie).<span class=\"ls1 ws0\"> </span></span>Risque de t<span class=\"_ _13\"/>aux de c<span class=\"_ _13\"/>hange<span class=\"ls1 ws0\"> </span>Le principal risque de <span class=\"ws110\">change rencontr\u00e9 par le Group<span class=\"_ _1\"/>e r\u00e9sulte de ses <span class=\"_ _1\"/>activit\u00e9s op\u00e9rationnelles. Ce <span class=\"_ _1\"/>risque appara\u00eet lors des ven<span class=\"_ _1\"/>tes ou des ach<span class=\"_ _1\"/>ats </span>r\u00e9alis\u00e9<span class=\"_ _1\"/>s par les un<span class=\"_ _7\"/>it\u00e9s op\u00e9ratio<span class=\"_ _1\"/>nnelles dan<span class=\"_ _7\"/>s une devise a<span class=\"_ _1\"/>utre qu<span class=\"_ _1\"/>e l\u2019eu<span class=\"_ _1\"/>ro. De t<span class=\"_ _1\"/>elles tran<span class=\"_ _7\"/>sactions libell<span class=\"_ _1\"/>\u00e9es <span class=\"_ _1\"/>en devises a<span class=\"_ _1\"/>utres<span class=\"_ _1\"/> <span class=\"lscf ws110\">que l\u2019eur<span class=\"lsda ws122\">o sont </span></span>essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> r\u00e9alis\u00e9e<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd3 ws121\">segment<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd2\">Intern<span class=\"_ _1\"/>ational<span class=\"_ _1\"/> Carrier<span class=\"_ _1\"/> Servic<span class=\"_ _1\"/>es (BI<span class=\"_ _1\"/>CS) et <span class=\"_ _1\"/>TeleSig<span class=\"_ _1\"/>n. En ef<span class=\"_ _1\"/>fet, l<span class=\"_ _1\"/>es activ<span class=\"_ _1\"/>it\u00e9s inte<span class=\"_ _1\"/>rnatio<span class=\"_ _1\"/>nales d<span class=\"_ _1\"/>e ce<span class=\"ls1\">s <span class=\"lsd3 ws121\">segm<span class=\"_ _1\"/>ent<span class=\"ls1 ws0\">s </span></span></span></span></span></span></span>g\u00e9n<span class=\"_ _13\"/>\u00e8re<span class=\"_ _13\"/>nt des<span class=\"_ _13\"/> pai<span class=\"_ _13\"/>eme<span class=\"_ _13\"/>nts e<span class=\"_ _13\"/>n di<span class=\"_ _13\"/>ff\u00e9r<span class=\"_ _13\"/>ente<span class=\"_ _13\"/>s de<span class=\"_ _13\"/>vis<span class=\"_ _13\"/>es \u00e9tr<span class=\"_ _13\"/>ang<span class=\"_ _13\"/>\u00e8res<span class=\"_ _13\"/>, d<span class=\"_ _13\"/>e et ver<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">les soci\u00e9t\u00e9s avec<span class=\"_ _1\"/> lesquelle<span class=\"_ _1\"/>s <span class=\"ws118\">elles in<span class=\"_ _1\"/>teragissen<span class=\"_ _1\"/>t.<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">De plus, Proximu<span class=\"_ _1\"/>s ainsi qu\u2019un </span></span></span></span></span>certain<span class=\"_ _1\"/> nombre d<span class=\"_ _1\"/>e filial<span class=\"_ _1\"/>es sont <span class=\"_ _1\"/>engag\u00e9e<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s interna<span class=\"_ _7\"/>ti<span class=\"_ _13\"/>ona<span class=\"_ _1\"/>les (ICT, <span class=\"_ _1\"/>roaming<span class=\"_ _1\"/>, investis<span class=\"_ _1\"/>semen<span class=\"_ _1\"/>ts et d\u00e9pen<span class=\"_ _1\"/>ses op\u00e9<span class=\"_ _1\"/>rat<span class=\"lsd1 ws114\">ionnelles) g\u00e9<span class=\"_ _1\"/>n\u00e9rant </span>des expositions aux devises. <span class=\"ls1 ws0\"> </span>Les risque<span class=\"_ _1\"/>s de change sont cou<span class=\"_ _1\"/><span class=\"lscf ws110\">verts dans la me<span class=\"_ _1\"/>sure o\u00f9 ils sont su<span class=\"_ _1\"/>sceptibles d\u2019influencer les f<span class=\"_ _1\"/>lux de tr\u00e9sorerie du Groupe<span class=\"_ _1\"/>. Les risques de c<span class=\"_ _1\"/>hange qui </span>n\u2019influencent pas les flux <span class=\"_ _1\"/>de tr\u00e9sorerie du G<span class=\"_ _1\"/>roupe (par exemple, les <span class=\"_ _1\"/>risques r\u00e9sultant de la con<span class=\"_ _1\"/>version dans la devi<span class=\"_ _1\"/>se foncti<span class=\"lsd1 ws114\">onnelle du G</span>roupe, de<span class=\"_ _1\"/>s actifs et passifs li\u00e9s a<span class=\"_ _1\"/>ux op\u00e9rations \u00e9trang\u00e8<span class=\"_ _1\"/>res) ne sont d\u2019office pas<span class=\"_ _1\"/> couverts. Cependant, l<span class=\"_ _1\"/>e Groupe pourrait <span class=\"_ _1\"/>envisager de couvrir ce <span class=\"_ _1\"/>risque appel\u00e9 \u00e9carts de conversion<span class=\"_ _1\"/> si l\u2019impact s\u2019av\u00e9rait \u00eatre m<span class=\"_ _1\"/>at\u00e9riel pour les \u00e9tat<span class=\"_ _1\"/>s financiers du G<span class=\"_ _1\"/>roupe. <span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es instruments finan<span class=\"_ _1\"/>ciers typiquement utilis\u00e9s pou<span class=\"_ _1\"/>r g\u00e9rer le risque d<span class=\"_ _1\"/>e change sont les <span class=\"_ _1\"/>contrats de change \u00e0 <span class=\"_ _1\"/>terme et les opti<span class=\"lsd9 ws151\">o<span class=\"_ _1\"/>ns sur dev<span class=\"_ _1\"/>ises. <span class=\"ls1 ws0\"> </span></span></span>En 202<span class=\"ls1 ws0\">2 <span class=\"lsdd ws11b\">et </span></span><span class=\"ws116\">2021<span class=\"lscf ws110\">, le Groupe n\u2019\u00e9tai<span class=\"_ _1\"/>t expos\u00e9 au risque de ch<span class=\"_ _1\"/>ange que pour ses act<span class=\"_ _1\"/>ivit\u00e9s op\u00e9rationnelles. Les <span class=\"_ _1\"/>transac<span class=\"lsd1 ws114\">tions en devises \u00e9trang<span class=\"_ _1\"/>\u00e8res sont </span></span></span>reconnues en devise fonctionnelle<span class=\"_ _1\"/> \u00e0 l\u2019origine au taux en vigueur \u00e0<span class=\"_ _1\"/> la date de la transaction. Les actif<span class=\"_ _1\"/>s et passifs mon\u00e9taire<span class=\"lsd3 ws118\">s en d<span class=\"_ _1\"/>evises<span class=\"_ _1\"/> \u00e9trang\u00e8r<span class=\"_ _1\"/>es </span>sont convertis vers la devise fonct<span class=\"_ _1\"/>ionnelle \u00e0 la date du bilan au <span class=\"_ _1\"/>taux en <span class=\"lsd3 ws118\">vigueur<span class=\"_ _1\"/> \u00e0 cette<span class=\"_ _1\"/> date. L<span class=\"_ _1\"/>es diff\u00e9r<span class=\"_ _1\"/>ences<span class=\"_ _1\"/> de chang<span class=\"_ _1\"/>es nette<span class=\"_ _1\"/>s r\u00e9sul<span class=\"_ _1\"/>tant de l<span class=\"_ _1\"/>a </span>conversio<span class=\"_ _1\"/>n des <span class=\"_ _1\"/>actifs et p<span class=\"_ _1\"/>assifs mo<span class=\"_ _7\"/>n\u00e9taires son<span class=\"_ _1\"/>t reconnu<span class=\"_ _1\"/>es via l<span class=\"_ _1\"/>e compte d<span class=\"_ _1\"/>e r\u00e9sul<span class=\"_ _1\"/>tats. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La comptabilit\u00e9 de couverture est cependant appliqu\u00e9e dans un nombre limit\u00e9 <span class=\"_ _13\"/>de cas avec pour con<span class=\"lsd3 ws118\">s\u00e9quen<span class=\"_ _1\"/>ce que l<span class=\"_ _1\"/>es parti<span class=\"_ _1\"/>es effect<span class=\"_ _1\"/>ives de<span class=\"_ _1\"/>s gains et </span>pertes sur les ins<span class=\"_ _1\"/>truments de couvertures <span class=\"_ _1\"/>sont reconnues via les aut<span class=\"_ _1\"/>res \u00e9l\u00e9ments du r\u00e9<span class=\"_ _1\"/>sultat global jusqu\u2019\u00e0 l\u2019ex\u00e9<span class=\"_ _1\"/>cution ou la<span class=\"ls1 ws0\"> </span>r\u00e9alisation d<span class=\"_ _1\"/>u sous<span class=\"ls1 ws0\">-</span>jacent. Si la transact<span class=\"_ _1\"/>ion faisant l\u2019objet d\u2019une couv<span class=\"_ _1\"/>erture entra\u00eene la co<span class=\"_ _1\"/>mptabilisation d\u2019un actif, la val<span class=\"_ _1\"/>eur comptable de<span class=\"_ _1\"/> cet actif lors de <span class=\"_ _1\"/>sa comptabilisation initiale re<span class=\"_ _1\"/>prend les montants reconnus<span class=\"_ _1\"/> au pr\u00e9alable via le<span class=\"_ _1\"/>s autres \u00e9l\u00e9ments d<span class=\"_ _1\"/>u r\u00e9sultat global. La pa<span class=\"_ _1\"/>rtie no<span class=\"lsd3 ws118\">n eff<span class=\"_ _1\"/>icace de l<span class=\"_ _1\"/>a </span>couvertu<span class=\"_ _1\"/>re des flux de tr\u00e9so<span class=\"_ _1\"/>rer<span class=\"lscf ws113\">ie est toujours comptabilis\u00e9e via le compte de r\u00e9sultats. <span class=\"ls1 ws0\"> </span></span>Le Groupe a r\u00e9alis\u00e9 une analys<span class=\"_ _1\"/>e de sensibilit\u00e9 aux risques de change<span class=\"_ _1\"/> EUR/USD, EUR/GBP, EUR/CHF, <span class=\"_ _1\"/>EUR/<span class=\"ls125 ws145\">SDR<span class=\"_ _13\"/></span><span class=\"ws119\">, EUR/ZAR, EUR/AUD <span class=\"_ _13\"/>and </span>EUR/HKD, parit\u00e9s de <span class=\"_ _1\"/>devises dans lesqu<span class=\"_ _1\"/>elles le Groupe \u00e9tait <span class=\"_ _1\"/>typiqueme<span class=\"lsd1 ws114\">nt expos\u00e9 via ses act<span class=\"_ _1\"/>ivit\u00e9s op\u00e9rationnelles en 202<span class=\"ls1 ws0\">2. </span></span>Devise \u00e9trang\u00e8re Effet dans le compte de r\u00e9sultat si la devise \u00e9trang\u00e8re par rapport \u00e0 l'EUR varie Position n<span class=\"_ _1\"/>ette du (en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>Taux de cl\u00f4ture<span class=\"ls1 ws0\"> </span>de :<span class=\"ls1 ws0\"> </span>Groupe au 31/12/2022<span class=\"ls1 ws0\"> </span>(en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>-<span class=\"lsff ws148\">15,<span class=\"_ _13\"/>0%</span> -<span class=\"lsff ws148\">10,0<span class=\"_ _13\"/>%</span> -<span class=\"ls115 ws16d\">5%</span> -<span class=\"ls111 ws14c\">2,5<span class=\"_ _13\"/>%</span> 2,5<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>5%<span class=\"ls1 ws0\"> </span>10%<span class=\"ls1 ws0\"> </span>15%<span class=\"ls1 ws0\"> </span>1 EUR = xxx<span class=\"ws0\"> </span>(en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>1.584<span class=\"_ _13\"/>.714<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>USD<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">222.864</span> -<span class=\"lsff ws148\">148.<span class=\"_ _13\"/>576</span>-<span class=\"ls100 ws14e\">74.288</span>-<span class=\"lsff ws148\">37.14<span class=\"_ _13\"/>4</span>37.14<span class=\"_ _13\"/>4<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>74.288<span class=\"ls1 ws0\"> </span>148.5<span class=\"_ _13\"/>76<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>222.864<span class=\"ls1 ws0\"> </span>1,07<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">1.285.070</span>GBP 217.335<span class=\"ls1 ws0\"> </span>144.890<span class=\"ls1 ws0\"> </span>72.44536.222-<span class=\"ls100 ws14e\">36.222</span>-<span class=\"ls10f ws16c\">72.445</span> -<span class=\"ls10f ws16c\">144.890</span> -<span class=\"ls100 ws14e\">217.335</span>0,89<span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">710.957</span>CHF<span class=\"ls1 ws0\"> </span>108.301<span class=\"ls1 ws0\"> </span>72.200<span class=\"ls1 ws0\"> </span>36.10018.050-<span class=\"lsfe ws14d\">18.050</span>-<span class=\"lsfe ws14d\">36.100</span>-<span class=\"ls100 ws14e\">72.200</span> -<span class=\"lsfe ws14d\">108.301</span>0,98<span class=\"ls1 ws0\"> </span>-<span class=\"lsfc ws14a\">790.294</span>SDR<span class=\"ls1 ws0\"> </span>148.456<span class=\"ls1 ws0\"> </span>98.971<span class=\"ls1 ws0\"> </span>49.48524.743-<span class=\"ls10f ws16c\">24.743</span>-<span class=\"ls10f ws16c\">49.485</span>-<span class=\"lsfc ws14a\">98.971</span> -<span class=\"ls10f ws16c\">148.456</span>0,80<span class=\"ls1 ws0\"> </span>2.417.219<span class=\"ls1 ws0\"> </span>ZAR<span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">20.034</span>-<span class=\"ls100 ws14e\">13.356</span>-<span class=\"lsfc ws14a\">6.678</span>-<span class=\"ls100 ws14e\">3.339</span>3.3396.67813.356<span class=\"ls1 ws0\"> </span>20.03418,10<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.201.<span class=\"_ _13\"/>924<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>AUD<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">114.8<span class=\"_ _13\"/>85</span>-<span class=\"lsfc ws14a\">76.590</span>-<span class=\"ls100 ws14e\">38.295</span>-<span class=\"lsff ws148\">19.14<span class=\"_ _13\"/>7</span>19.14<span class=\"_ _13\"/>738.29576.590<span class=\"ls1 ws0\"> </span>114.88<span class=\"_ _13\"/>51,57<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.013.900<span class=\"ls1 ws0\"> </span>HKD<span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">18.288</span>-<span class=\"lsff ws148\">12.1<span class=\"_ _13\"/>92</span>-<span class=\"lsfc ws14a\">6.096</span>-<span class=\"lsfe ws14d\">3.048</span>3.0486.09612.1<span class=\"_ _13\"/>92<span class=\"ls1 ws0\"> </span>18.2888,32<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>98.021<span class=\"ls1 ws0\"> </span>65.347<span class=\"ls1 ws0\"> </span>32.674<span class=\"ls1 ws0\"> </span>16.337<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">16.3<span class=\"_ _13\"/>37</span> -<span class=\"ls100 ws14e\">32.674</span> -<span class=\"ls100 ws14e\">65.347</span> -<span class=\"lsfc ws14a\">98.02<span class=\"_ _13\"/>1</span> Notes<span class=\"_ _13\"/> :<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span>+<span class=\"lsce ws12e\">15 %</span><span class=\"ff51\"> </span>\u00bb <span class=\"lscf ws110\">signifie que la devise <span class=\"_ _1\"/>\u00e9trang\u00e8re gagne 15 % p<span class=\"_ _1\"/>ar rapport \u00e0 l<span class=\"_ _1\"/>'euro<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span>- <span class=\"lsdb ws128\">15 %</span><span class=\"ff51\"> </span>\u00bb <span class=\"lscf ws110\">signifie que la devise \u00e9t<span class=\"_ _1\"/>rang\u00e8re perd 15 %<span class=\"_ _1\"/> par rapport \u00e0 l'euro<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Un signe positif signifie un b<span class=\"_ _1\"/>\u00e9n\u00e9fice dans le<span class=\"_ _1\"/> compte de r\u00e9sultat<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Un signe n\u00e9gatif signifie une<span class=\"_ _1\"/> <span class=\"ws113\">perte dans le compte de r\u00e9sultat.<span class=\"ls1 ws0\"> </span></span></span>Risques<span class=\"_ _13\"/> de cr\u00e9dit<span class=\"_ _13\"/> et concentrat<span class=\"_ _13\"/>ions im<span class=\"_ _13\"/>portantes<span class=\"_ _13\"/> des risques de cr\u00e9di<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Le risqu<span class=\"_ _1\"/>e de cr\u00e9d<span class=\"_ _1\"/>it repr\u00e9<span class=\"_ _1\"/>sente l<span class=\"_ _1\"/>e risque <span class=\"_ _1\"/>de perte<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ci\u00e8res du<span class=\"_ _1\"/> Groupe s<span class=\"_ _1\"/>i un cli<span class=\"_ _1\"/>ent ou un<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>reparti<span class=\"_ _1\"/>e dans un <span class=\"_ _1\"/>instrum<span class=\"_ _1\"/>ent <span class=\"lsd1 ws119\">financier ne pouvait </span>rencon<span class=\"lsd2 ws0\">tr<span class=\"_ _1\"/>er ses o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns con<span class=\"_ _7\"/>tr<span class=\"_ _13\"/>ac<span class=\"_ _1\"/>tuelles. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Le risque de cr\u00e9dit <span class=\"_ _1\"/>englobe toutes <span class=\"_ _1\"/>les formes d\u2019exposition au <span class=\"_ _1\"/>risque de contrepartie<span class=\"_ _1\"/> <span class=\"ws118\">comme<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">le non</span>-</span></span>respect par la con<span class=\"_ _1\"/>trepartie de ses obl<span class=\"_ _1\"/>igations envers l<span class=\"_ _1\"/>e Groupe,<span class=\"_ _1\"/> dans l<span class=\"_ _1\"/>e cadre d<span class=\"_ _1\"/>e pr\u00eats,<span class=\"_ _7\"/> de couvertu<span class=\"_ _1\"/>re, de r\u00e8gl<span class=\"_ _7\"/>ements et<span class=\"ls1 ws0\"> <span class=\"lsd2\">d\u2019au<span class=\"_ _1\"/>tres ac<span class=\"_ _1\"/>tivit\u00e9<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ci\u00e8res. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span></span>L\u2019exposition maximale du <span class=\"_ _1\"/>Groupe aux risqu<span class=\"_ _1\"/>es de cr\u00e9dit (sans teni<span class=\"_ _1\"/>r compte de la valeur d<span class=\"_ _1\"/>e toute garantie ou au<span class=\"_ _1\"/>tre s\u00fbret\u00e9 d\u00e9ten<span class=\"lsd1 ws114\">ue) dans l\u2019<span class=\"_ _1\"/>\u00e9ventualit\u00e9 </span>o\u00f9 la contrepartie ne <span class=\"_ _1\"/>remplit pas ses obli<span class=\"_ _1\"/>gations relatives \u00e0 chaqu<span class=\"_ _1\"/>e class<span class=\"lsd2 ws0\">e d'ac<span class=\"_ _1\"/>tifs fin<span class=\"_ _1\"/>ancier<span class=\"_ _1\"/>s compta<span class=\"_ _1\"/>bilis\u00e9<span class=\"_ _1\"/>s, y comp<span class=\"_ _7\"/>ris les prod<span class=\"_ _1\"/>uits d<span class=\"_ _1\"/>\u00e9riv\u00e9s,<span class=\"_ _1\"/> </span>correspond \u00e0 la val<span class=\"_ _1\"/>eur comptable de c<span class=\"_ _1\"/>es actifs dans le bilan<span class=\"_ _1\"/> et aux garant<span class=\"_ _1\"/>ies bancaires accord\u00e9es. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Afin de <span class=\"_ _1\"/>r\u00e9duire l<span class=\"_ _1\"/>e risqu<span class=\"_ _1\"/>e de cr\u00e9d<span class=\"_ _1\"/>it li<span class=\"_ _1\"/>\u00e9 aux act<span class=\"_ _1\"/>ivit\u00e9s fi<span class=\"_ _1\"/>nanci\u00e8res<span class=\"_ _1\"/> et \u00e0 la<span class=\"_ _1\"/> gestio<span class=\"_ _1\"/>n de la t<span class=\"_ _1\"/>r\u00e9soreri<span class=\"_ _1\"/>e du Gro<span class=\"_ _1\"/>upe, les <span class=\"_ _1\"/>transac<span class=\"_ _1\"/>tion<span class=\"lsd1 ws114\">s sont par p<span class=\"_ _1\"/>rincipe seulement </span>conclues avec des <span class=\"_ _1\"/>institutions financi\u00e8res de pr<span class=\"_ _1\"/>emier ordre, dont les <span class=\"_ _1\"/>ratings \u00e0 long terme <span class=\"_ _1\"/>sont au minimum A<span class=\"ls1 ws0\">-<span class=\"_ _1\"/> <span class=\"lsd7 ws110\">(S&amp;P). </span> </span>Le Groupe applique l\u2019ap<span class=\"_ _1\"/>proche simplifi\u00e9e pr<span class=\"_ _1\"/>\u00e9vue par la norme IFRS<span class=\"_ _1\"/> 9 dans l\u2019estimation<span class=\"_ _1\"/> des risques de <span class=\"_ _1\"/>cr\u00e9dit attendus pou<span class=\"_ _1\"/>r les<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">cr<span class=\"_ _13\"/>\u00e9anc<span class=\"_ _13\"/>es </span></span>commerciales et les ac<span class=\"_ _1\"/>tifs sur contrats. Ce qu<span class=\"_ _1\"/>i signifie que le G<span class=\"_ _1\"/>roupe comptabilise les pertes de<span class=\"_ _1\"/> cr\u00e9dit<span class=\"ls1 ws0\"> </span>attendues sur la<span class=\"_ _1\"/> dur\u00e9e de vie. La d\u00e9termination de ce<span class=\"_ _1\"/>tte provision pour pe<span class=\"_ _1\"/>rtes de valeur peut <span class=\"_ _1\"/>se faire au niveau d\u2019un<span class=\"_ _1\"/> portefeuille ou de <span class=\"_ _1\"/>mani\u00e8re individualis\u00e9e<span class=\"lsd3 ws118\">, en<span class=\"_ _1\"/> fonctio<span class=\"_ _1\"/>n des r<span class=\"_ _1\"/>isques </span>estim\u00e9s s<span class=\"_ _1\"/>ur le cl<span class=\"_ _1\"/>ient. <span class=\"ls1 ws0\"> </span>Le risqu<span class=\"_ _1\"/>e de c<span class=\"_ _1\"/>r\u00e9dit su<span class=\"_ _7\"/>r<span class=\"_ _13\"/> les a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"_ _1\"/>s op\u00e9rat<span class=\"_ _1\"/>io<span class=\"lsd3 ws118\">nnelle<span class=\"_ _1\"/>s r\u00e9ali<span class=\"_ _1\"/>s\u00e9es avec<span class=\"_ _1\"/> des cl<span class=\"_ _1\"/>ients de <span class=\"_ _1\"/>taille s<span class=\"_ _1\"/>ignificativ<span class=\"_ _1\"/>e est<span class=\"_ _1\"/> g\u00e9r\u00e9 et <span class=\"_ _1\"/>contr\u00f4l\u00e9 s<span class=\"_ _1\"/>ur bas<span class=\"_ _1\"/>e individu<span class=\"_ _1\"/>elle. Le <span class=\"_ _1\"/>cas </span>\u00e9ch\u00e9ant, le Groupe<span class=\"_ _1\"/> requiert des garanties addi<span class=\"_ _1\"/>tionnelles. Il importe ce<span class=\"_ _1\"/>pendant de mentionner qu<span class=\"_ _1\"/>e ces clients de taille ne<span class=\"_ _1\"/> rep<span class=\"lsd1 ws114\">r\u00e9sentent pas un poid<span class=\"lsde ws122\">s </span></span>significatif au niveau du <span class=\"_ _1\"/>Groupe, le <span class=\"_ _1\"/>portefeuille clients du Group<span class=\"_ _1\"/>e \u00e9tant essentiellement <span class=\"_ _1\"/>compos\u00e9 d\u2019un <span class=\"_ _1\"/>nombre important de pe<span class=\"_ _1\"/><span class=\"lsd2 ws0\">tits clien<span class=\"_ _7\"/>ts. Le risque<span class=\"_ _1\"/> </span>cr\u00e9dit et<span class=\"_ _1\"/> la con<span class=\"_ _1\"/>centratio<span class=\"_ _1\"/>n des ri<span class=\"_ _1\"/>sques d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> li\u00e9s aux<span class=\"_ _1\"/> cr\u00e9ances<span class=\"_ _1\"/> comm<span class=\"_ _1\"/>erciales e<span class=\"_ _1\"/>st donc l<span class=\"_ _1\"/>imit\u00e9.<span class=\"_ _1\"/> Pour les<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd3 ws118\">cr\u00e9ance<span class=\"_ _1\"/>s vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">vis d\u2019op<span class=\"_ _1\"/>\u00e9rateurs \u00e9trangers de </span></span></span></span>t\u00e9l\u00e9com<span class=\"_ _1\"/>munication<span class=\"_ _1\"/>s, la <span class=\"_ _1\"/>concentra<span class=\"_ _1\"/>tion de<span class=\"_ _1\"/>s risques<span class=\"_ _1\"/> de cr\u00e9di<span class=\"_ _1\"/>t est \u00e9ga<span class=\"_ _1\"/>lemen<span class=\"_ _1\"/>t limit\u00e9e<span class=\"_ _1\"/> en ra<span class=\"_ _1\"/>ison d\u2019acco<span class=\"_ _1\"/>rds d<span class=\"_ _1\"/>e comp<span class=\"_ _1\"/>ensation d<span class=\"_ _1\"/>es cr\u00e9an<span class=\"_ _1\"/>ces et<span class=\"_ _1\"/> des det<span class=\"_ _1\"/>tes envers <span class=\"_ _1\"/>ces soci\u00e9t<span class=\"_ _1\"/>\u00e9s (cf. a<span class=\"_ _1\"/>nnexe<span class=\"_ _1\"/> 14.3), d<span class=\"_ _1\"/>\u2019obligation<span class=\"_ _1\"/>s de pa<span class=\"_ _1\"/>iement a<span class=\"lscf ws110\">n<span class=\"_ _1\"/>ticip\u00e9, de garanties<span class=\"_ _1\"/> bancaires, de garanties fo<span class=\"_ _1\"/>urnies par des soci<span class=\"_ _1\"/>\u00e9t\u00e9s parentes et </span>de<span class=\"_ _13\"/> li<span class=\"_ _13\"/>mit<span class=\"_ _13\"/>es<span class=\"_ _13\"/> de cr<span class=\"_ _13\"/>\u00e9d<span class=\"_ _13\"/>it<span class=\"_ _13\"/> d\u00e9<span class=\"_ _13\"/>li<span class=\"_ _13\"/>vr\u00e9<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>ar de<span class=\"_ _13\"/>s<span class=\"_ _13\"/> ass<span class=\"_ _13\"/>ur<span class=\"_ _13\"/>eur<span class=\"_ _13\"/>s<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">cr\u00e9di<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span></span></span>Le Group<span class=\"_ _1\"/>e est <span class=\"_ _1\"/>expos\u00e9 \u00e0 un<span class=\"_ _1\"/> risqu<span class=\"_ _1\"/>e de cr\u00e9an<span class=\"_ _7\"/>ces irr\u00e9couvr<span class=\"_ _1\"/>ables en<span class=\"_ _1\"/> cas de d<span class=\"_ _1\"/>\u00e9faut pa<span class=\"_ _1\"/>r les <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rties su<span class=\"_ _1\"/>r les d\u00e9p\u00f4<span class=\"_ _1\"/>ts <span class=\"lscf ws113\">\u00e0 court terme aupr\u00e8s des </span>banques et les p<span class=\"_ _1\"/>roduits d\u00e9riv\u00e9s (cf. annexe 3<span class=\"_ _1\"/>2.<span class=\"ls1 ws0\">2</span>). Le Groupe n<span class=\"_ _1\"/>e s'attend cependant pas \u00e0 <span class=\"_ _1\"/>ce cas de figure <span class=\"lsd5 ws94\">car<span class=\"ls1 ws0\"> </span></span>le Groupe ne traite qu\u2019av<span class=\"_ _1\"/>ec des institu<span class=\"_ _1\"/>tions f<span class=\"_ _1\"/>inanci\u00e8r<span class=\"_ _1\"/>es de <span class=\"_ _1\"/>premier <span class=\"_ _1\"/>ordre. D<span class=\"_ _1\"/>e plu<span class=\"_ _1\"/>s, par p<span class=\"_ _1\"/>rincipe,<span class=\"_ _1\"/> le Gro<span class=\"_ _1\"/>upe n\u2019inv<span class=\"_ _7\"/>estit qu<span class=\"lscf ws110\">e dan<span class=\"_ _1\"/>s des titres hautement l<span class=\"_ _1\"/>iquides et \u00e0 court<span class=\"ls1 ws0\">-<span class=\"lsd5 ws94\">terme<span class=\"_ _13\"/> </span></span></span>(essenti<span class=\"_ _1\"/>ellement <span class=\"_ _1\"/>tr\u00e9so<span class=\"_ _1\"/>rerie et \u00ab \u00e9<span class=\"_ _1\"/>quiva<span class=\"_ _1\"/>lents d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie \u00bb) pou<span class=\"_ _1\"/>r lesq<span class=\"_ _1\"/>uels le G<span class=\"_ _1\"/>roupe ne<span class=\"_ _1\"/> compta<span class=\"_ _1\"/>bilise pa<span class=\"_ _7\"/>s<span class=\"_ _13\"/> de prov<span class=\"_ _1\"/>isions p<span class=\"_ _1\"/>our <span class=\"lscf ws110\">pertes<span class=\"_ _1\"/> de valeur \u00e9tant </span>donn\u00e9 l\u2019<span class=\"_ _1\"/>excellen<span class=\"_ _1\"/>t \u00ab cred<span class=\"_ _1\"/>it rating<span class=\"_ _1\"/> \u00bb des <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rties.<span class=\"ls1 ws0\">  </span>Le Groupe surveille le<span class=\"_ _1\"/>s changements potent<span class=\"_ _1\"/>iels de rating des con<span class=\"_ _1\"/>treparties en suivant l<span class=\"_ _1\"/>eurs \u00ab credit rat<span class=\"_ _1\"/>ing \u00bb externes sur une bas<span class=\"_ _1\"/>e continue ainsi que l\u2019\u00e9volution de leu<span class=\"_ _1\"/>rs taux pour l<span class=\"_ _1\"/>es contrats d\u2019\u00e9changes <span class=\"_ _1\"/>sur d\u00e9faut de cr\u00e9dit (c<span class=\"_ _1\"/>redit default swap) (ce <span class=\"_ _1\"/>qui est souvent un f<span class=\"_ _1\"/>acteur d\u00e9terminant d\u2019un<span class=\"_ _1\"/> changement futur du <span class=\"_ _1\"/>rating).<span class=\"ls1 ws0\"> </span>En outre,<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e est expos\u00e9 a<span class=\"_ _1\"/>u risq<span class=\"_ _1\"/>ue de <span class=\"_ _1\"/>cr\u00e9dit \u00e0 <span class=\"_ _1\"/>travers l\u2019<span class=\"_ _1\"/>octroi o<span class=\"_ _1\"/>ccasionn<span class=\"_ _1\"/>el de ga<span class=\"_ _1\"/>ranties ban<span class=\"_ _7\"/>caires sans<span class=\"ls1 ws0\">-<span class=\"_ _1\"/><span class=\"lsd3 ws118\">recours en<span class=\"_ _1\"/> faveur<span class=\"_ _1\"/> des cl<span class=\"_ _1\"/>ients </span></span>institutionnels ou gouv<span class=\"_ _1\"/>ernementaux. Au 31 d\u00e9c<span class=\"_ _1\"/>embre 2022, le Grou<span class=\"_ _1\"/>pe avait octroy\u00e9 des ga<span class=\"_ _1\"/>ranties bancaires pour un m<span class=\"_ _1\"/>ontant de 40 m<span class=\"_ _1\"/>illions EUR. Ce montant \u00e9tait de 49 millions EUR au 31 d\u00e9cembre 2021. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe n\u2019a pas m<span class=\"_ _1\"/>is en garantie <span class=\"_ _1\"/>des actifs financiers, et ne<span class=\"_ _1\"/> d\u00e9tient pas de s<span class=\"_ _1\"/>uret\u00e9s sur ses contrep<span class=\"lsd5 ws94\">artie<span class=\"_ _13\"/>s<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span></span>Risque de li<span class=\"_ _13\"/>quidit<span class=\"_ _13\"/>\u00e9<span class=\"ls1 ws0\"> </span>Conform\u00e9ment \u00e0 la po<span class=\"_ _1\"/>litique de tr\u00e9sorerie, le d\u00e9p<span class=\"_ _1\"/>artement de Tr\u00e9so<span class=\"_ _1\"/>rerie du Groupe g\u00e8re son <span class=\"_ _1\"/>co\u00fbt global de finance<span class=\"_ _1\"/>ment en util<span class=\"lse6 ws152\">isa<span class=\"_ _13\"/>nt<span class=\"_ _13\"/> une<span class=\"_ _13\"/> </span>combinaison de dett<span class=\"_ _1\"/>es \u00e0 taux fixe <span class=\"_ _1\"/>et variable. <span class=\"ls1 ws0\"> </span>Une r\u00e9s<span class=\"_ _1\"/>erve de l<span class=\"_ _1\"/>iquidit\u00e9s,<span class=\"_ _1\"/> que ce<span class=\"_ _1\"/> soit sou<span class=\"_ _1\"/>s l<span class=\"lscf ws110\">a forme <span class=\"_ _1\"/>de lignes de cr\u00e9di<span class=\"_ _1\"/>t ou de tr\u00e9sorerie, e<span class=\"_ _1\"/>st maintenue dans le but<span class=\"_ _1\"/> de garantir la solvabil<span class=\"_ _1\"/>it\u00e9 et la </span>flexibilit\u00e9 financi\u00e8re du <span class=\"_ _1\"/>Groupe \u00e0 tout momen<span class=\"_ _1\"/>t. A cette fin, Prox<span class=\"_ _1\"/>imus SA est entr\u00e9 dans d<span class=\"_ _1\"/>es accords d\u2019engagement d<span class=\"_ _1\"/>ans des cr\u00e9dits bila<span class=\"_ _1\"/>t\u00e9raux d\u2019\u00e9ch\u00e9a<span class=\"_ _1\"/>nce<span class=\"lscf ws110\">s diverses ainsi que<span class=\"_ _1\"/> dans un engag<span class=\"_ _1\"/>ement de nouvelle facil<span class=\"_ _1\"/>it\u00e9 de cr\u00e9dit li\u00e9e \u00e0 de<span class=\"_ _1\"/>s objectifs de <span class=\"_ _1\"/>performance durable (cr\u00e9dit<span class=\"_ _1\"/> sy<span class=\"ws118\">ndiqu\u00e9 </span></span>revolving) de 751 millions EUR. Po<span class=\"_ _1\"/>ur les questions de financement de moyen<span class=\"_ _1\"/> terme, le Groupe utilise d<span class=\"_ _1\"/>es obligations et des e<span class=\"lscf ws113\">mprunts \u00e0 moyen </span>terme. Le profil de ma<span class=\"_ _1\"/>turit\u00e9 des de<span class=\"_ _1\"/>ttes couvre plusieurs ann\u00e9es.<span class=\"_ _1\"/> Le d\u00e9partement <span class=\"_ _1\"/>de Tr\u00e9sorerie du Grou<span class=\"_ _1\"/>pe \u00e9value fr\u00e9quemment <span class=\"_ _1\"/>se<span class=\"lsd5 ws129\">s s<span class=\"_ _13\"/>our<span class=\"_ _13\"/>ces<span class=\"_ _13\"/> de<span class=\"_ _13\"/> </span>financement, en tenan<span class=\"_ _1\"/>t compte de son p<span class=\"_ _1\"/>ropre rating et des <span class=\"_ _1\"/>conditions g\u00e9n\u00e9rales du m<span class=\"_ _1\"/>arch\u00e9. <span class=\"ls1 ws0\"> </span>Le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span><span class=\"ws118\">d<span class=\"_ _1\"/>essous <span class=\"_ _1\"/>r\u00e9sume le p<span class=\"_ _1\"/>rofil d'<span class=\"_ _1\"/>\u00e9ch\u00e9anc<span class=\"_ _1\"/>e des pa<span class=\"_ _1\"/>ssifs \u00e0 lo<span class=\"_ _1\"/>ng ter<span class=\"_ _1\"/>me (et d<span class=\"_ _1\"/>es portio<span class=\"_ _1\"/>ns \u00e0 cou<span class=\"_ _1\"/>rt ter<span class=\"_ _1\"/>me connex<span class=\"_ _1\"/>es) port<span class=\"_ _1\"/>ant int<span class=\"_ _1\"/>\u00e9r\u00eat du G<span class=\"_ _1\"/>rou<span class=\"lscf\">pe<span class=\"ls1 ws0\">, <span class=\"lsd5 ws94\">\u00e0 </span></span></span></span></span>chaque date de cl\u00f4tu<span class=\"_ _1\"/>re. Ce profil d<span class=\"_ _1\"/>'\u00e9ch\u00e9ance est bas\u00e9 sur le<span class=\"_ _1\"/>s paiements d'int\u00e9r\u00eats cont<span class=\"_ _1\"/>ractuels non actualis\u00e9s <span class=\"_ _1\"/>et les remb<span class=\"ws113\">oursement<span class=\"_ _1\"/>s de capit<span class=\"_ _13\"/>al. </span>Pour les dettes \u00e0 taux<span class=\"_ _1\"/> variable, les <span class=\"_ _1\"/>taux d'int\u00e9r\u00eat utilis\u00e9s pour<span class=\"_ _1\"/> d\u00e9terminer les sorties d<span class=\"_ _1\"/>e tr\u00e9sorerie sont c<span class=\"_ _1\"/>eux en vigueur \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">leur der<span class=\"_ _13\"/>ni\u00e8r<span class=\"_ _13\"/>e da<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e </span></span>fixation des prix avant<span class=\"_ _1\"/> la date de repo<span class=\"_ _1\"/>rting (au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022 et 2021, r<span class=\"_ _1\"/>espective<span class=\"lsd3 ws118\">ment).<span class=\"_ _1\"/> Les dette<span class=\"_ _1\"/>s de l<span class=\"_ _1\"/>easing (po<span class=\"_ _1\"/>ur le p<span class=\"_ _1\"/>rofil d'\u00e9<span class=\"_ _1\"/>ch\u00e9ance d<span class=\"_ _1\"/>es </span>dettes d<span class=\"_ _1\"/>e leasin<span class=\"_ _1\"/>g, voir la<span class=\"_ _1\"/> note 6<span class=\"_ _1\"/>), les d\u00e9<span class=\"_ _1\"/>riv\u00e9s et<span class=\"_ _1\"/> les de<span class=\"_ _1\"/>ttes couran<span class=\"_ _7\"/>tes portant in<span class=\"_ _1\"/>t\u00e9r\u00eat n<span class=\"_ _1\"/>e sont <span class=\"_ _1\"/>pas consi<span class=\"_ _1\"/>d\u00e9r\u00e9s da<span class=\"_ _1\"/>ns ce <span class=\"_ _1\"/>tablea<span class=\"lscf\">u.<span class=\"ls1 ws0\"> </span></span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>2024<span class=\"ls1 ws0\"> </span>2025<span class=\"ls1 ws0\"> </span>2026<span class=\"ls1 ws0\"> </span>2027<span class=\"ls1 ws0\">-</span>2048<span class=\"ls1 ws0\"> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls10f ws166\">d\u00e9cembre 202<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span></span>Capital<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _82\"> </span><span class=\"ls100 ws14e\">252</span> <span class=\"_ _10f\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>1</span> <span class=\"_ _106\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _30\"> </span><span class=\"ls100 ws14e\">1.550</span> </span>Int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span></span>46<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span></span>46<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span></span>44<span class=\"ls1 ws0\"> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">29</span> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/>6</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>297<span class=\"ls1 ws0\"> </span>146<span class=\"ls1 ws0\"> </span>644<span class=\"ls1 ws0\"> </span>529<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>1.666<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>Capital<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _22a\"> </span><span class=\"lsff ws148\">111</span> <span class=\"_ _32\"> </span><span class=\"lsff ws148\">610</span> <span class=\"_ _106\"> </span><span class=\"ls100 ws14e\">509</span> <span class=\"_ _3d\"> </span><span class=\"lsff ws148\">18<span class=\"_ _13\"/></span> <span class=\"_ _106\"> </span><span class=\"lsff ws148\">1.5<span class=\"_ _13\"/>62<span class=\"_ _13\"/></span> </span>Int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _22b\"> </span></span>47<span class=\"ls1 ws0\"> <span class=\"_ _a2\"> </span></span>44<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span><span class=\"ls100 ws14e\">30</span> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">116<span class=\"_ _13\"/></span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>158<span class=\"ls1 ws0\"> </span>654<span class=\"ls1 ws0\"> </span>539<span class=\"ls1 ws0\"> </span>38<span class=\"ls1 ws0\"> </span>1.678<span class=\"ls1 ws0\"> </span>Les sort<span class=\"_ _1\"/>ies de <span class=\"ls109 ws11d\">tr\u00e9<span class=\"_ _1\"/>soreri<span class=\"_ _1\"/>e pr\u00e9v<span class=\"_ _1\"/>ues <span class=\"_ _1\"/>en 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">3 <span class=\"lsd3 ws118\">pour l<span class=\"_ _1\"/>\u2019ann\u00e9e d<span class=\"_ _1\"/>e r\u00e9f\u00e9ren<span class=\"_ _1\"/>ce 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">2 </span>et les so<span class=\"_ _1\"/>rties d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie pr<span class=\"_ _1\"/>\u00e9vues en<span class=\"_ _1\"/> 202<span class=\"ls1 ws0\">2 </span>pour<span class=\"_ _1\"/> l\u2019ann\u00e9e d<span class=\"_ _1\"/>e r\u00e9f<span class=\"_ _1\"/>\u00e9rence </span></span></span>202<span class=\"ls1 ws0\">1 <span class=\"lsda ws114\">sont <span class=\"lscf ws118\">impac<span class=\"lsd3\">t\u00e9es par<span class=\"_ _1\"/> les cert<span class=\"_ _1\"/>ificats<span class=\"_ _1\"/> du tr\u00e9sor<span class=\"_ _1\"/> et le<span class=\"_ _1\"/>s pr\u00eats \u00e0<span class=\"_ _1\"/> court <span class=\"_ _1\"/>terme.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span></span>Facili<span class=\"_ _13\"/>t\u00e9s de cr\u00e9di<span class=\"_ _13\"/>t bancai<span class=\"_ _13\"/>re au 31 d\u00e9cembre 202<span class=\"_ _13\"/>2<span class=\"ls1 ws0\"> </span>Outre le<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> portant <span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> mention<span class=\"_ _1\"/>n\u00e9s da<span class=\"_ _1\"/>ns les an<span class=\"_ _1\"/>nexes 1<span class=\"_ _1\"/>9.1 et 1<span class=\"_ _1\"/>9.2, le <span class=\"_ _1\"/>Groupe b\u00e9n<span class=\"_ _1\"/>\u00e9ficie d<span class=\"_ _1\"/>e facil<span class=\"_ _1\"/>it\u00e9s de c<span class=\"_ _1\"/>r\u00e9dit \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">terme de 751<span class=\"_ _1\"/> millions </span></span>EUR. Ces facilit\u00e9s sont<span class=\"_ _1\"/> accord\u00e9es par un<span class=\"_ _1\"/> groupe diversifi\u00e9 de banqu<span class=\"_ _1\"/>es belges et in<span class=\"_ _1\"/>ternationale<span class=\"lsd3 ws118\">s. Au 31<span class=\"_ _7\"/> d\u00e9cembre 2<span class=\"_ _1\"/>02<span class=\"ls1 ws0\">2<span class=\"lsd4 ws94\">, ces fa<span class=\"_ _13\"/>ci<span class=\"_ _13\"/>lit<span class=\"_ _13\"/>\u00e9s de cr<span class=\"_ _13\"/>\u00e9di<span class=\"_ _13\"/>t ne<span class=\"_ _13\"/> sont<span class=\"_ _13\"/> </span></span></span>pas utilis\u00e9es. Un mon<span class=\"_ _1\"/>tant total de 751 million<span class=\"_ _1\"/>s EUR de lignes de <span class=\"_ _1\"/>cr\u00e9dit est donc d<span class=\"_ _1\"/>isponible au 31 d\u00e9c<span class=\"_ _1\"/>embre 202<span class=\"ls1 ws0\">2<span class=\"lsd2 ws115\">. </span> </span>Le Groupe a \u00e9galem<span class=\"_ _1\"/>ent mis en pla<span class=\"_ _1\"/>ce un programme Euro<span class=\"_ _1\"/> Medium Term No<span class=\"_ _1\"/>tes (\"EMTN\") de 3,5<span class=\"ls1 ws0\"> </span>millia<span class=\"_ _1\"/>rds EUR et un program<span class=\"_ _1\"/>me de papier commercial (Commercial<span class=\"_ _1\"/> Paper, \"CP\") de 1 mill<span class=\"_ _1\"/>iard EUR. Au 31 d\u00e9c<span class=\"_ _1\"/>embre 202<span class=\"ls1 ws0\">2<span class=\"lsd1 ws119\">, un montant de 2.350 millions E<span class=\"_ _13\"/>UR \u00e9tait utilis\u00e9 da<span class=\"_ _13\"/>ns le cadre du </span></span>programme EMTN, <span class=\"_ _1\"/>tandis que le program<span class=\"_ _1\"/>me C<span class=\"ws118\">ommercial <span class=\"ls1 ws0\">P<span class=\"lsd5 ws94\">aper<span class=\"_ _13\"/></span> </span></span>pr\u00e9sente un mo<span class=\"_ _1\"/>ntan<span class=\"lsd2 ws0\">t \u00e9mis<span class=\"_ _1\"/> et exist<span class=\"_ _1\"/>ant d<span class=\"_ _1\"/>e <span class=\"lscc ws10f\">477 <span class=\"lsd1 ws119\">millions E<span class=\"_ _13\"/>UR.</span></span><span class=\"ls1\"> </span></span>Annexe 3<span class=\"_ _1\"/>2.3. Positi<span class=\"_ _7\"/>on financi\u00e8r<span class=\"_ _1\"/>e nette du<span class=\"_ _7\"/> Groupe<span class=\"ff4d fs3e ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e d\u00e9fin<span class=\"_ _1\"/>it la posi<span class=\"_ _1\"/>tion fin<span class=\"_ _1\"/>anci\u00e8re n<span class=\"_ _1\"/>ette com<span class=\"_ _1\"/>me \u00e9tan<span class=\"_ _1\"/>t le mo<span class=\"_ _1\"/>ntant ne<span class=\"_ _1\"/>t des pla<span class=\"_ _1\"/>cement<span class=\"_ _1\"/>s de tr\u00e9<span class=\"_ _1\"/>sorerie<span class=\"_ _1\"/>, de la tr<span class=\"_ _1\"/>\u00e9sorerie<span class=\"_ _1\"/> et d<span class=\"lscf ws113\">es \u00e9quivalents de </span>tr\u00e9sor<span class=\"_ _1\"/>erie, moin<span class=\"_ _1\"/>s toutes<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">l<span class=\"_ _1\"/>es dettes financi\u00e8res po<span class=\"_ _1\"/>rtant int\u00e9r\u00eats et les produits d<span class=\"_ _1\"/>\u00e9riv\u00e9s s\u2019y rapportant, y<span class=\"_ _1\"/> compris les revalor<span class=\"_ _1\"/>isations \u00e0 la juste vale<span class=\"lsd5 ws94\">ur </span></span></span>ainsi que les obliga<span class=\"_ _1\"/>tions locatives. La position n<span class=\"_ _1\"/>ette ne comprend pa<span class=\"_ _1\"/>s les cr\u00e9ances comm<span class=\"_ _1\"/>erciales \u00e0 long <span class=\"_ _1\"/>terme.<span class=\"ls1 ws0\"> </span>La position fina<span class=\"lscf ws110\">nci\u00e8re nette ajus<span class=\"_ _1\"/>t\u00e9e correspond aux de<span class=\"_ _1\"/>ttes financi\u00e8res portant<span class=\"_ _1\"/> int\u00e9r\u00eats (court terme<span class=\"_ _1\"/> et long terme) <span class=\"_ _1\"/>desquelles sont d\u00e9duit<span class=\"_ _1\"/>s l<span class=\"ws118\">a </span></span>tr\u00e9soreri<span class=\"_ _1\"/>e et l<span class=\"_ _1\"/>es \u00e9quiva<span class=\"_ _1\"/>lents de t<span class=\"_ _1\"/>r\u00e9sore<span class=\"_ _1\"/>rie. Les obl<span class=\"_ _7\"/>igations loca<span class=\"_ _1\"/>tives s<span class=\"_ _1\"/>ont exclu<span class=\"_ _1\"/>es de ce<span class=\"_ _1\"/>tte posi<span class=\"_ _1\"/>tion.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls10f ws16c\">d\u00e9cembre<span class=\"ls1 ws0\"> </span></span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe 2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Placements de tr\u00e9sorerie, tr\u00e9sorerie et \u00e9quiva<span class=\"_ _1\"/>lents de tr\u00e9sorerie<span class=\"ls1 ws0\"> <span class=\"_ _54\"> </span><span class=\"lsff ws163\">16 / <span class=\"_ _13\"/>17</span> <span class=\"_ _fa\"> </span><span class=\"ls100 ws14e\">249</span> <span class=\"_ _1bd\"> </span><span class=\"lsfc ws14a\">299</span> </span>D\u00e9ri<span class=\"_ _1\"/>v\u00e9s (coura<span class=\"_ _1\"/>nts et non co<span class=\"_ _1\"/>urants)<span class=\"ls1 ws0\"> <span class=\"_ _1fe\"> </span><span class=\"lsff ws148\">12<span class=\"_ _13\"/></span> <span class=\"_ _50\"> </span>3 <span class=\"_ _11c\"> </span><span class=\"ls100 ws14e\">208</span> </span>ACTIFS COURANTS<span class=\"ls1 ws0\"> <span class=\"_ _145\"> </span>0 <span class=\"_ _1fa\"> </span>2 </span>Actif<span class=\"ls1 ws0\"> </span>252<span class=\"ls1 ws0\"> </span>509<span class=\"ls1 ws0\"> </span>Dettes \u00e0 long terme (*)<span class=\"ls1 ws0\"> <span class=\"_ _22c\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _66\"> </span>-<span class=\"lsfc ws14a\">2.94<span class=\"_ _13\"/>4<span class=\"_ _125\"> </span></span>-<span class=\"ls100 ws14e\">2.876</span> </span>Dettes \u00e0 co<span class=\"_ _1\"/>urt term<span class=\"_ _1\"/>e (*)<span class=\"ls1 ws0\"> <span class=\"_ _141\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _111\"> </span>-<span class=\"ls100 ws14e\">321<span class=\"_ _ab\"> </span></span>-<span class=\"lsfc ws14a\">662</span></span>Dettes<span class=\"ls1 ws0\"> </span>-<span class=\"lsfc ws14a\">3.265</span> -<span class=\"ls100 ws14e\">3.538</span> Position fi<span class=\"_ _13\"/>nanci\u00e8re net<span class=\"_ _13\"/>te (*)<span class=\"ws0\"> </span>-<span class=\"lsff ws148\">3.0<span class=\"_ _13\"/>13</span> -<span class=\"ls100 ws14e\">3.030</span> Dont obligations locat<span class=\"_ _13\"/>ives<span class=\"ws0\"> <span class=\"_ _22d\"> </span><span class=\"ls100 ws14e\">273</span> <span class=\"_ _166\"> </span><span class=\"ls100 ws14e\">272</span> </span>Position f<span class=\"_ _1\"/>inanci\u00e8re n<span class=\"_ _1\"/>ette ajust\u00e9e (<span class=\"_ _1\"/>**)<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">2.740</span> -<span class=\"ls100 ws14e\">2.758</span> (*) y co<span class=\"_ _1\"/>mpris le<span class=\"_ _1\"/>s d\u00e9riv\u00e9s et l<span class=\"_ _1\"/>es <span class=\"ls1 ws14c\">obligations locativ<span class=\"_ _13\"/>es<span class=\"ws0\"> </span></span>(**) L<span class=\"_ _1\"/>a positi<span class=\"_ _1\"/>on financi\u00e8<span class=\"_ _1\"/>re nette aju<span class=\"_ _1\"/>st\u00e9e exclut l<span class=\"_ _1\"/>es obli<span class=\"_ _1\"/>gation<span class=\"_ _1\"/>s locatives<span class=\"ls1 ws0\"> </span>L\u2019objectif du Groupe en <span class=\"_ _1\"/>mati\u00e8re de ges<span class=\"_ _1\"/>tion du capital vise \u00e0<span class=\"_ _1\"/> maintenir une position f<span class=\"_ _1\"/>inanci\u00e8re nette ainsi <span class=\"_ _1\"/>qu\u2019un ratio de capitaux p<span class=\"_ _1\"/>ropres <span class=\"ws118\">permettant </span>de toujours assurer un<span class=\"_ _1\"/> acc\u00e8s ais\u00e9 et flexible a<span class=\"_ _1\"/>ux march\u00e9s financier<span class=\"_ _1\"/>s \u00e0 tout moment, c<span class=\"_ _1\"/>eci, dans le but d\u2019\u00eatre capable<span class=\"_ _1\"/> de finan<span class=\"lsd4 ws94\">cer de<span class=\"_ _13\"/>s pr<span class=\"_ _13\"/>ojets<span class=\"_ _13\"/> </span>strat\u00e9giques et d\u2019offrir une r\u00e9mun\u00e9ration attrayante \u00e0 ses actionnaires.<span class=\"ls1 ws0\"> </span>Pendant les deux ann\u00e9<span class=\"_ _13\"/>es pr\u00e9sent<span class=\"lscf ws110\">\u00e9es, le Groupe n<span class=\"_ _1\"/>\u2019a proc\u00e9d\u00e9 \u00e0 aucune \u00e9m<span class=\"_ _1\"/>ission d\u2019actions ou d\u2019aut<span class=\"_ _1\"/>res instruments dilutifs., \u00e0 l\u2019ex<span class=\"_ _1\"/>ception d\u2019actions </span>vendues au manag<span class=\"_ _1\"/>ement du Groupe avec un<span class=\"_ _1\"/>e d\u00e9cote de 16,70%<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Annexe 3<span class=\"_ _1\"/>2.4. Cat\u00e9<span class=\"_ _1\"/>gories d\u2019<span class=\"_ _1\"/>instrum<span class=\"_ _1\"/>ents fi<span class=\"_ _1\"/>nanciers<span class=\"_ _1\"/><span class=\"ff4d fs3e ls1 ws0\"> </span>Le Groupe utilise occ<span class=\"_ _1\"/>asionnellement des swaps de <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat (IRS<span class=\"_ _1\"/>) et de devises (IRCS) <span class=\"_ _1\"/>pour g\u00e9rer l\u2019exposi<span class=\"_ _1\"/>tion au risque d\u2019int\u00e9r\u00eat e<span class=\"_ _1\"/>t de ta<span class=\"lsd5 ws129\">ux de<span class=\"_ _13\"/> </span>change sur ses dettes \u00e0 long t<span class=\"_ _1\"/>erme portant int\u00e9r\u00eats (cf. annexe 32<span class=\"lsd2 ws115\">.2<span class=\"lscd ws15f\">).<span class=\"ls1 ws0\"> </span></span></span>Les tableaux suivants pr\u00e9sentent l<span class=\"_ _1\"/>es instruments finan<span class=\"lscf ws110\">ciers souscrits<span class=\"_ _1\"/> par le Groupe, pa<span class=\"_ _1\"/>r cat\u00e9gorie d\u00e9finie dan<span class=\"_ _1\"/>s la norme IFRS 9, <span class=\"_ _1\"/>de m\u00eame que les </span>gains et pertes r\u00e9<span class=\"_ _1\"/>sultant de la revalorisation \u00e0<span class=\"_ _1\"/> la juste valeur. Aux<span class=\"_ _1\"/> conditions du march\u00e9 <span class=\"_ _1\"/>au 31 d\u00e9cembre<span class=\"_ _1\"/> 2022, la valeur compta<span class=\"_ _1\"/>ble des emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws113\">subordonn\u00e9s et d<span class=\"ws110\">e l\u2019emprunt aupr\u00e8s de la <span class=\"_ _1\"/>Banque Europ\u00e9enne <span class=\"_ _1\"/>d\u2019Investissements (BEI), qu<span class=\"_ _1\"/>i sont comptabili<span class=\"_ _1\"/>s\u00e9s au co\u00fbt amorti, <span class=\"_ _1\"/>exc\u00e8dent leur </span></span></span>juste valeur de 401<span class=\"_ _1\"/> millions EUR (<span class=\"_ _1\"/>14 %). En 2021, la jus<span class=\"_ _1\"/>te valeur de <span class=\"_ _1\"/>ces instruments financiers a <span class=\"_ _1\"/>d\u00e9pass\u00e9 leur valeu<span class=\"_ _1\"/>r comptab<span class=\"lsd4 ws94\">le de 1<span class=\"_ _13\"/>45 <span class=\"lsd1 ws11a\">millions </span></span>d'eur<span class=\"_ _13\"/>os, soit<span class=\"_ _13\"/> 5,3 %<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span>Les justes valeurs de 2022 et 2021, calcul\u00e9es<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">pour chaque <span class=\"_ _1\"/>emprunt s\u00e9par\u00e9ment, sont d\u00e9t<span class=\"_ _1\"/>ermin\u00e9es en actualisant le<span class=\"_ _1\"/>s flux de tr\u00e9sorerie g<span class=\"_ _1\"/>\u00e9n\u00e9r\u00e9s par </span></span>chaque emprunt ave<span class=\"_ _1\"/>c les taux d\u2019int\u00e9r\u00eat<span class=\"_ _1\"/>s auxquels le Groupe p<span class=\"_ _1\"/>eut emprunter au 31<span class=\"_ _1\"/> d<span class=\"lsd4 ws94\">\u00e9ce<span class=\"_ _13\"/>mbre 2<span class=\"_ _13\"/>02<span class=\"lsce ws10f\">2 et 2021 </span></span>pour des emprunts simila<span class=\"_ _1\"/>ires avec des maturit\u00e9s identiques. <span class=\"ls1 ws0\"> </span>Le Group<span class=\"_ _1\"/>e n\u2019a pa<span class=\"_ _1\"/>s reclass<span class=\"_ _1\"/>\u00e9 au cou<span class=\"_ _7\"/>r<span class=\"_ _13\"/>s de l\u2019<span class=\"_ _1\"/>exercice d<span class=\"_ _7\"/>es instrumen<span class=\"_ _1\"/>ts financie<span class=\"_ _1\"/>rs d\u2019une<span class=\"_ _1\"/> cat\u00e9gor<span class=\"_ _1\"/>ie \u00e0 un<span class=\"_ _1\"/>e autre. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La table ci<span class=\"ls1 ws0\">-<span class=\"lsd9 ws130\">de<span class=\"_ _1\"/>ssous m<span class=\"_ _1\"/>ontre l<span class=\"_ _1\"/>es cla<span class=\"_ _7\"/>ssification<span class=\"_ _1\"/>s sou<span class=\"_ _1\"/>s IFRS<span class=\"_ _1\"/> 9 pou<span class=\"_ _1\"/>r t<span class=\"lscf ws110\">outes les cla<span class=\"_ _1\"/>sses d\u2019actif et de pa<span class=\"_ _1\"/>ssif financier au 31 d\u00e9cembr<span class=\"_ _1\"/>e 2022.<span class=\"ls1 ws0\"> </span></span></span></span>Classifi<span class=\"_ _1\"/>cation sous Valeu<span class=\"_ _13\"/>r compt<span class=\"_ _13\"/>able Au 31 d\u00e9cembre <span class=\"ls100 ws17d\">2022 (<span class=\"ls1 ws14c\">milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span></span></span>Annexe Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>sous IFRS 9<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span>9 <span class=\"_ _e3\"> </span><span class=\"lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span> <span class=\"_ _ab\"> </span>1 <span class=\"_ _29\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _193\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _95\"> </span>FVTPL <span class=\"_ _10a\"> </span>2 <span class=\"_ _29\"> </span>2 </span>Instrum<span class=\"_ _1\"/>ents de Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _127\"> </span><span class=\"ls100 ws14e\">32.1<span class=\"_ _13\"/></span> </span>82<span class=\"ls1 ws0\"> <span class=\"_ _1ed\"> </span></span>82<span class=\"ls1 ws0\"> </span>couverture<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _1\"/> actifs fi<span class=\"_ _1\"/>nancier<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _22e\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _59\"> </span>7<span class=\"_ _13\"/> <span class=\"_ _29\"> </span>7 </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ances <span class=\"ls1 ws0\">commerciales<span class=\"_ _13\"/> <span class=\"_ _132\"> </span><span class=\"lsff ws148\">14</span> <span class=\"_ _4c\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _133\"> </span><span class=\"lsfc ws14a\">938</span> <span class=\"_ _4e\"> </span><span class=\"lsfc ws14a\">938</span> </span>Porta<span class=\"_ _1\"/>nt int\u00e9r\u00ea<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> </span>Autres cr\u00e9ances<span class=\"ls1 ws0\"> <span class=\"_ _22f\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _153\"> </span>8 <span class=\"_ _5b\"> </span>8 </span>Ne por<span class=\"_ _1\"/>tant pas i<span class=\"_ _1\"/>nt\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Autres cr\u00e9ances<span class=\"ls1 ws0\"> <span class=\"_ _22f\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _113\"> </span><span class=\"lsff ws148\">17<span class=\"_ _13\"/></span> <span class=\"_ _218\"> </span><span class=\"lsff ws148\">17</span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _58\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _95\"> </span>FVTPL <span class=\"_ _92\"> </span>1 <span class=\"_ _29\"> </span>1 </span>Instrum<span class=\"_ _1\"/>ents de Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _127\"> </span><span class=\"ls100 ws14e\">32.1<span class=\"_ _13\"/></span> </span>123<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _113\"> </span></span>123<span class=\"ls1 ws0\"> </span>couverture<span class=\"ls1 ws0\"> </span>Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie<span class=\"ls1 ws0\"> </span>D\u00e9p\u00f4<span class=\"_ _1\"/>ts \u00e0 court ter<span class=\"_ _1\"/>me<span class=\"ls1 ws0\"> <span class=\"_ _162\"> </span><span class=\"lsff ws148\">17<span class=\"_ _13\"/></span> <span class=\"_ _109\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _46\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _5e\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> </span>Valeurs disponibles<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _230\"> </span><span class=\"lsff ws148\">17</span> <span class=\"_ _109\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/></span> <span class=\"_ _133\"> </span><span class=\"ls100 ws14e\">288</span> <span class=\"_ _5c\"> </span><span class=\"ls100 ws14e\">288</span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _57\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _95\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _3c\"> </span><span class=\"ls100 ws14e\">2.239</span> <span class=\"_ _fc\"> </span><span class=\"ls116 ws167\">1.887</span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1<span class=\"_ _13\"/></span> <span class=\"_ _b5\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _110\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _187\"> </span><span class=\"ls100 ws14e\">352</span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _158\"> </span><span class=\"lsff ws148\">19.1</span> <span class=\"_ _95\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _113\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _87\"> </span><span class=\"ls100 ws14e\">37</span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _193\"> </span></span>32.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _b5\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _10a\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _29\"> </span>1 </span>Autres<span class=\"_ _1\"/> dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> <span class=\"_ _231\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _109\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _e5\"> </span><span class=\"lsfc ws14a\">678</span> <span class=\"_ _4e\"> </span><span class=\"lsfc ws14a\">678<span class=\"_ _13\"/></span> </span>DETTES A COU<span class=\"_ _13\"/>RT TERME<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _88\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _b5\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _133\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _90\"> </span><span class=\"lsfc ws14a\">99<span class=\"_ _13\"/></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _19e\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _b5\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _59\"> </span>1 <span class=\"_ _29\"> </span>1 </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _232\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _b5\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _52\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _8d\"> </span><span class=\"lsff ws148\">10</span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _88\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _b5\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _1f4\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _35\"> </span><span class=\"ls10f ws16c\">477</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _233\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _3c\"> </span><span class=\"lsff ws148\">1.62<span class=\"_ _13\"/>0</span> <span class=\"_ _a9\"> </span><span class=\"lsff ws148\">1.620<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _13\"/> <span class=\"ls101 ws14f\">dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span></span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _58\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _95\"> </span>FVTPL <span class=\"_ _92\"> </span>1 <span class=\"_ _29\"> </span>1 </span>Instrum<span class=\"_ _1\"/>ents de Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _127\"> </span><span class=\"ls100 ws14e\">32.1<span class=\"_ _13\"/></span> </span>1 <span class=\"_ _29\"> </span>1 couverture<span class=\"ls1 ws0\"> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _1df\"> </span>FVTPL <span class=\"_ _10a\"> </span>3 <span class=\"_ _29\"> </span>3 </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _179\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _133\"> </span><span class=\"ls100 ws14e\">304</span> <span class=\"_ _187\"> </span><span class=\"ls100 ws14e\">304</span> </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9su<span class=\"_ _1\"/>ltats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste va<span class=\"_ _1\"/>leur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>La table ci<span class=\"ls1 ws0\">-</span>dessous mo<span class=\"_ _1\"/>ntre les classifications <span class=\"_ _1\"/>sous IFRS 9 pour <span class=\"_ _1\"/>toutes les classes d\u2019actif e<span class=\"_ _1\"/>t de passif financier au 3<span class=\"_ _1\"/>1 d\u00e9cembre 2021.<span class=\"ls1 ws0\"> </span>Classifi<span class=\"_ _1\"/>cation sous Valeu<span class=\"_ _13\"/>r compt<span class=\"_ _13\"/>able Au 31 d\u00e9cembre <span class=\"lsff ws163\">20<span class=\"_ _13\"/>21 (<span class=\"_ _13\"/><span class=\"ls1 ws14c\">millions EU<span class=\"_ _13\"/>R)<span class=\"ws0\"> </span></span></span>Annexe Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>sous IFRS 9<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres<span class=\"_ _1\"/> particip<span class=\"_ _1\"/>ations<span class=\"ls1 ws0\"> <span class=\"_ _164\"> </span>9 <span class=\"_ _98\"> </span><span class=\"lsfa ws149\">FV<span class=\"_ _13\"/>OCI</span> <span class=\"_ _167\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _54\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _234\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _9c\"> </span>FVTPL <span class=\"_ _85\"> </span>3 <span class=\"_ _24\"> </span>3 </span>Autres<span class=\"_ _1\"/> actifs fi<span class=\"_ _1\"/>nancier<span class=\"_ _1\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _235\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _4b\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _50\"> </span><span class=\"lsff ws148\">10</span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ances commerciales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _236\"> </span><span class=\"lsff ws148\">14</span> <span class=\"_ _109\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _187\"> </span><span class=\"ls116 ws167\">879</span> <span class=\"_ _52\"> </span><span class=\"ls116 ws167\">879</span> </span>Porta<span class=\"_ _1\"/>nt int\u00e9r\u00ea<span class=\"_ _1\"/>ts<span class=\"ls1 ws0\"> </span>Autres cr\u00e9ances<span class=\"ls1 ws0\"> <span class=\"_ _1a5\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _34\"> </span>2 <span class=\"_ _24\"> </span>2 </span>Ne por<span class=\"_ _1\"/>tant pas i<span class=\"_ _1\"/>nt\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Autres cr\u00e9ances<span class=\"ls1 ws0\"> <span class=\"_ _1a5\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _4b\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/></span> <span class=\"_ _218\"> </span><span class=\"lsff ws148\">19</span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _95\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _85\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _54\"> </span>1<span class=\"_ _13\"/> </span>Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie<span class=\"ls1 ws0\"> </span>D\u00e9p\u00f4<span class=\"_ _1\"/>ts \u00e0 court ter<span class=\"_ _1\"/>me<span class=\"ls1 ws0\"> <span class=\"_ _220\"> </span><span class=\"lsff ws148\">17</span> <span class=\"_ _c9\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _4b\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _50\"> </span><span class=\"lsff ws148\">10</span> </span>Valeurs disponibles<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _144\"> </span><span class=\"lsff ws148\">17</span> <span class=\"_ _c9\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _187\"> </span><span class=\"ls100 ws14e\">239<span class=\"_ _13\"/></span> <span class=\"_ _35\"> </span><span class=\"ls100 ws14e\">239<span class=\"_ _13\"/></span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.1<span class=\"_ _13\"/></span> <span class=\"_ _9c\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _111\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _10e\"> </span><span class=\"ls100 ws14e\">2.456<span class=\"_ _13\"/></span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _201\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _9c\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _1f4\"> </span><span class=\"lsfe ws14d\">401<span class=\"_ _13\"/></span> <span class=\"_ _52\"> </span><span class=\"ls100 ws14e\">423</span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _234\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _9c\"> </span>FVTPL <span class=\"_ _85\"> </span>3 <span class=\"_ _24\"> </span>3 </span>Autres<span class=\"_ _1\"/> dettes \u00e0 <span class=\"ls1 ws14c\">long terme<span class=\"ws0\"> <span class=\"_ _237\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _109\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _1f4\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _46\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> </span></span>DETTES A COU<span class=\"_ _13\"/>RT TERME<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _201\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _95\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amort<span class=\"_ _13\"/>i</span> <span class=\"_ _34\"> </span>1 <span class=\"_ _58\"> </span>1 </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _238\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _187\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _35\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _7f\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _95\"> </span><span class=\"ls111 ws148\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/></span> <span class=\"_ _1f4\"> </span><span class=\"lsff ws148\">100<span class=\"_ _13\"/></span> <span class=\"_ _4e\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>0<span class=\"_ _13\"/></span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _121\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _95\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _34\"> </span>1 <span class=\"_ _54\"> </span>1 </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _239\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _111\"> </span><span class=\"lsff ws148\">1.51<span class=\"_ _13\"/>5</span> <span class=\"_ _41\"> </span><span class=\"lsff ws148\">1.5<span class=\"_ _13\"/>15<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> dettes \u00e0 cour<span class=\"_ _1\"/>t terme<span class=\"ls1 ws0\"> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _95\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _85\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _54\"> </span>1<span class=\"_ _13\"/> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23a\"> </span>FVTPL <span class=\"_ _85\"> </span>3 <span class=\"_ _54\"> </span>3 </span>Autres dettes<span class=\"ls1 ws0\"> <span class=\"_ _173\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti</span> <span class=\"_ _187\"> </span><span class=\"ls100 ws14e\">286</span> <span class=\"_ _52\"> </span><span class=\"ls100 ws14e\">286</span> </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9su<span class=\"_ _1\"/>ltats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste va<span class=\"_ _1\"/>leur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>Annexe 32.5.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Actifs et passifs valoris\u00e9s \u00e0 la juste valeur<span class=\"ff4d fs3e\"> </span></span>Les instruments finan<span class=\"_ _1\"/>ciers valoris\u00e9s \u00e0 la juste val<span class=\"_ _1\"/>eur sont repris dans<span class=\"_ _1\"/> le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span></span>de<span class=\"_ _1\"/>ssous en fonction <span class=\"_ _1\"/>de la technique d\u2019\u00e9val<span class=\"_ _1\"/>uation utilis\u00e9e. La hi\u00e9rarch<span class=\"_ _1\"/>ie entre<span class=\"_ _1\"/> les tech<span class=\"_ _1\"/>niques r<span class=\"_ _1\"/>efl\u00e8te l\u2019<span class=\"_ _1\"/>importanc<span class=\"_ _1\"/>e des <span class=\"_ _1\"/>donn\u00e9es u<span class=\"_ _1\"/>tilis\u00e9es<span class=\"_ _1\"/> lors de<span class=\"_ _1\"/> l\u2019\u00e9valua<span class=\"_ _1\"/>tion<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Niveau 1<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lscf ws110\">: valeurs de cotation<span class=\"_ _1\"/>s (non ajust<span class=\"ls1 ws0\">\u00e9</span>es) dan<span class=\"_ _1\"/>s des march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">s a<span class=\"_ _1\"/>ctifs p<span class=\"_ _1\"/>our de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et <span class=\"lsd5 ws129\">pass<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> i<span class=\"_ _13\"/>den<span class=\"_ _13\"/>tiq<span class=\"_ _13\"/>ue<span class=\"_ _13\"/>s</span><span class=\"ff54 ls1\">\u202f</span><span class=\"lsd1 ws11a\">; </span><span class=\"ls1\"> </span></span></span></span></span>Niveau 2<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws110\">valuation pour lesquelles tout<span class=\"_ _1\"/>es les donn<span class=\"ls1 ws0\">\u00e9</span>es ayant un <span class=\"_ _1\"/>effet significatif sur la<span class=\"_ _1\"/> juste valeur sont ob<span class=\"_ _1\"/>servables pour l\u2019<span class=\"_ _1\"/>actif ou le </span></span></span></span>passif, de mani\u00e8re di<span class=\"_ _1\"/>recte ou indirecte<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>Niveau 3<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws113\">valuation po<span class=\"ws110\">ur lesquelles toutes les do<span class=\"_ _1\"/>nn<span class=\"ls1 ws0\">\u00e9</span>es ayant un effet <span class=\"_ _1\"/>significatif sur la ju<span class=\"_ _1\"/>ste valeur ne sont pa<span class=\"_ _1\"/>s bas\u00e9es sur des </span></span></span></span></span>donn\u00e9es de march\u00e9<span class=\"_ _1\"/> observables. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tient des instruments financie<span class=\"_ _1\"/>rs class\u00e9s dans les Niveaux 1, 2 et 3<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Les techniques <span class=\"_ _13\"/>de valorisation pour<span class=\"ls1 ws0\"> </span><span class=\"ws114\">mesurer la juste valeur des instru<span class=\"_ _1\"/>ments de Niveau 2 sont les su<span class=\"_ _1\"/>ivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Autres d<span class=\"_ _1\"/>\u00e9riv\u00e9s en<span class=\"_ _1\"/> Niveau 2<span class=\"_ _1\"/> </span>Les autr<span class=\"_ _1\"/>es d\u00e9riv\u00e9<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent p<span class=\"_ _1\"/>rincipalem<span class=\"_ _7\"/>ent les swap<span class=\"_ _1\"/>s de tau<span class=\"_ _1\"/>x d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eats et d<span class=\"_ _1\"/>e devises<span class=\"_ _1\"/> (IRCS) d<span class=\"_ _1\"/>ans lesqu<span class=\"_ _1\"/>els le G<span class=\"_ _1\"/>roupe e<span class=\"_ _1\"/>st e<span class=\"lsd1 ws119\">ntr\u00e9 en vue</span>de r\u00e9duire les fluctu<span class=\"_ _1\"/>ations de taux et d<span class=\"_ _1\"/>e change de certains d<span class=\"_ _1\"/>e ses emprunts \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">terme. L<span class=\"_ _1\"/>es just<span class=\"_ _1\"/>es val<span class=\"_ _1\"/>eurs de c<span class=\"_ _1\"/>es in<span class=\"lsd1 ws119\">struments sont </span></span></span>d\u00e9termin\u00e9es en actuali<span class=\"_ _1\"/>sant les flux f<span class=\"_ _1\"/>uturs contractuellement attend<span class=\"_ _1\"/>us sur base des <span class=\"_ _1\"/>courbes de taux d\u2019i<span class=\"_ _1\"/>nt\u00e9r\u00eats pour ces devise<span class=\"_ _1\"/><span class=\"lsd4 ws94\">s et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> taux </span>de change qui sont ob<span class=\"_ _1\"/>servables sur de<span class=\"_ _1\"/>s march\u00e9s liquides. \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Emprunts non</span><span class=\"ff4d\">-<span class=\"lscf ws118\">subordonn\u00e9s </span></span>Les emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">subordonn\u00e9s sont reconnus<span class=\"_ _1\"/> au co\u00fbt amorti. L<span class=\"_ _1\"/>eurs justes valeurs,<span class=\"_ _1\"/> calcul\u00e9es de mani<span class=\"_ _1\"/>\u00e8re s\u00e9par\u00e9e, ont \u00e9t\u00e9<span class=\"_ _1\"/> obtenues en </span></span>actualisant les taux d\u2019in<span class=\"_ _1\"/>t\u00e9r\u00eats auxquels le G<span class=\"_ _1\"/>roupe peut emprunte<span class=\"_ _1\"/>r au 31 d\u00e9cembre 2022<span class=\"_ _1\"/> pour des empr<span class=\"_ _1\"/>unts similaires avec d<span class=\"_ _1\"/>es m<span class=\"lsd2 ws115\">aturit\u00e9<span class=\"_ _1\"/>s </span>identiques.L<span class=\"lsd3 ws121\">es <span class=\"lsd1 ws11a\">instrument<span class=\"lsd9 ws11e\">s <span class=\"lsd2 ws115\">fina<span class=\"_ _1\"/>ncier<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lsd9 ws11e\">class\u00e9<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd1 ws114\">niveau 3 <span class=\"lsda\">sont</span></span> <span class=\"lsd1 ws11a\">\u00e9valu\u00e9</span>s <span class=\"lscf ws118\">\u00e0 <span class=\"lsd4 ws128\">leur<span class=\"_ _13\"/></span></span> <span class=\"lsd3 ws118\">juste <span class=\"_ _1\"/>valeur su<span class=\"_ _1\"/>r la base<span class=\"_ _1\"/> des so<span class=\"_ _1\"/>rties de<span class=\"_ _1\"/> tr\u00e9sor<span class=\"_ _1\"/>erie dans d<span class=\"_ _1\"/>iff\u00e9re<span class=\"_ _1\"/>nts sc\u00e9na<span class=\"_ _1\"/>rios, <span class=\"_ _1\"/>cha<span class=\"lscf\">que </span></span></span></span></span></span></span></span></span>sc\u00e9nario<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">\u00e9tant pond\u00e9r\u00e9 en f<span class=\"_ _1\"/>onction de sa probabil<span class=\"_ _1\"/>it\u00e9 <span class=\"lsd1 ws114\">de survenance</span><span class=\"lsd5\">. Le<span class=\"_ _13\"/>s<span class=\"_ _13\"/> p<span class=\"_ _13\"/>ond\u00e9<span class=\"_ _13\"/>r<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>ons<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">sont so<span class=\"_ _1\"/>it bas\u00e9<span class=\"_ _1\"/>es <span class=\"_ _1\"/>sur des<span class=\"_ _1\"/> donn\u00e9<span class=\"_ _1\"/>es sta<span class=\"_ _1\"/>tistiq<span class=\"_ _1\"/>ues qui<span class=\"_ _1\"/> sont t<span class=\"_ _1\"/>r\u00e8s </span></span></span></span></span>stables dans le temp<span class=\"_ _1\"/>s, soit bas\u00e9es <span class=\"_ _1\"/>sur la meilleure estimation d<span class=\"_ _1\"/>e Proximus de la su<span class=\"_ _1\"/>rvenance du sc\u00e9nario. La jus<span class=\"_ _1\"/>te valeur de l<span class=\"lsd2 ws117\">'in<span class=\"_ _1\"/>strumen<span class=\"_ _7\"/>t <span class=\"_ _13\"/>est tr\u00e8s </span>d\u00e9pendante mais p<span class=\"_ _1\"/>roportionnelle aux var<span class=\"_ _1\"/>iations de<span class=\"lsd9 ws130\">s sor<span class=\"_ _1\"/>ties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie e<span class=\"_ _1\"/>stim\u00e9<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice comptable<span class=\"ls1 ws0\"> : </span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FVOCI</span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _3d\"> </span>2 <span class=\"_ _32\"> </span> <span class=\"_ _64\"> </span>2 <span class=\"_ _9b\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _30\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _6c\"> </span> <span class=\"_ _40\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _3e\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas <span class=\"ls1 ws0\">int\u00e9r\u00eats <span class=\"_ _f1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _3d\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _43\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">2.239<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> </span></span>1.887<span class=\"ls1 ws0\"> <span class=\"_ _a1\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d9\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _78\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">352</span> <span class=\"_ _d6\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _6f\"> </span> <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _60\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Obligations non su<span class=\"_ _13\"/>bordonn\u00e9es, \u00e0 l'exc<span class=\"_ _13\"/>eption de leurs 19.2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c0\"> </span></span></span>100<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span> <span class=\"_ _39\"> </span><span class=\"lsfc ws14a\">99</span> <span class=\"_ _3e\"> </span> </span>d\u00e9riv\u00e9s incorpor\u00e9s \"<span class=\"_ _13\"/>non \u00e9troitement<span class=\"_ _13\"/> li\u00e9s\".<span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1 <span class=\"_ _74\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _a4\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">477<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _6f\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _cd\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _56\"> </span></span>FVTPL <span class=\"_ _3d\"> </span>3 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice <span class=\"ls100 ws14e\">comptable<span class=\"ls1 ws0\"> <span class=\"_ _13\"/>: </span></span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _187\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _f1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _da\"> </span>FVTPL <span class=\"_ _33\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span></span><span class=\"ls111\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _cb\"> </span> </span></span>2.456<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _74\"> </span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">423</span> <span class=\"_ _dc\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span></span>32.1<span class=\"ls1 ws0\"> <span class=\"_ _d6\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _74\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _dc\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _9b\"> </span>1 <span class=\"_ _9b\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _43\"> </span></span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-156-3": {
   "value": "Annexe 3<span class=\"_ _1\"/>2.1 Pro<span class=\"_ _1\"/>duits d\u00e9riv<span class=\"_ _7\"/>\u00e9s<span class=\"ls1 ws0\"> </span>Le Groupe utili<span class=\"_ _1\"/>se des produits d\u00e9<span class=\"_ _1\"/>riv\u00e9s, comme les <span class=\"_ _1\"/>swaps de taux d'in<span class=\"_ _1\"/>t\u00e9r\u00eat (IRS), les<span class=\"_ _1\"/> swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat et de dev<span class=\"_ _1\"/>ises (I<span class=\"lse6 ws119\">RC<span class=\"_ _13\"/>S), l<span class=\"_ _13\"/>e<span class=\"_ _13\"/>s c<span class=\"lsd1 ws18b\">ontrats de change </span></span>\u00e0 terme et les opt<span class=\"_ _1\"/>ions sur devises.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _21f\"> </span><span class=\"ls116 ws167\">Annexe</span> <span class=\"_ _fb\"> </span></span><span class=\"lsfc\">2021<span class=\"ls1 ws0\"> <span class=\"_ _1b\"> </span></span>2022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _220\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _153\"> </span>0 <span class=\"_ _19\"> </span><span class=\"ls116 ws167\">82</span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1b9\"> </span><span class=\"lsff ws148\">12</span> <span class=\"_ _153\"> </span>3 <span class=\"_ _b7\"> </span>2 </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _220\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _5a\"> </span>0 <span class=\"_ _126\"> </span><span class=\"lsff ws148\">123</span> </span>Produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9<span class=\"_ _1\"/>s d\u00e9tenus \u00e0 d<span class=\"_ _1\"/>es fins de tr<span class=\"_ _1\"/>ansacti<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> <span class=\"_ _f5\"> </span><span class=\"lsff ws148\">15</span> <span class=\"_ _59\"> </span>1 <span class=\"_ _11c\"> </span>1 </span>Total de l'a<span class=\"_ _1\"/>ctif<span class=\"ls1 ws0\"> </span>4 208<span class=\"ls1 ws0\"> </span>Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _1b9\"> </span><span class=\"ls100 ws14e\">21</span> <span class=\"_ _153\"> </span>3 <span class=\"_ _b7\"> </span>1<span class=\"_ _13\"/> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _221\"> </span>0 <span class=\"_ _c3\"> </span>1 </span>Produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9<span class=\"_ _1\"/>s d\u00e9tenus \u00e0 d<span class=\"_ _1\"/>es fins de tr<span class=\"_ _1\"/>ansacti<span class=\"_ _1\"/>ons<span class=\"ls1 ws0\"> <span class=\"_ _222\"> </span>1 <span class=\"_ _11c\"> </span>1 </span>Total des de<span class=\"_ _1\"/>ttes<span class=\"ls1 ws0\"> </span>3 3 Les tableaux ci<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">dessous montrent la jus<span class=\"_ _1\"/>te valeur positive et n<span class=\"_ _1\"/>\u00e9gative des produits d\u00e9<span class=\"_ _1\"/>riv\u00e9s inclus dans le<span class=\"_ _1\"/> bilan respectivement com<span class=\"_ _1\"/>me actifs o<span class=\"ws118\">u </span></span></span>passifs <span class=\"lsd1 ws119\">courants/non courants.<span class=\"ls1 ws0\"> </span></span>Au 31 d<span class=\"_ _13\"/>\u00e9ce<span class=\"_ _13\"/>mbre 2<span class=\"_ _13\"/>022<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _17c\"> </span></span>Just<span class=\"_ _13\"/>e va<span class=\"_ _13\"/>leur<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _223\"> </span><span class=\"ls10e ws162\">A</span></span>ctif<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _10c\"> </span><span class=\"lsfa ws149\">Passif<span class=\"_ _13\"/></span> </span>Contra<span class=\"_ _1\"/>ts de chang<span class=\"_ _1\"/>e \u00e0 terme<span class=\"ls1 ws0\"> <span class=\"_ _224\"> </span>0 <span class=\"_ _84\"> </span>-1</span>Swaps de taux d'int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1f3\"> </span><span class=\"ls100 ws14e\">205</span> <span class=\"_ _f1\"> </span>0 </span>Produits d\u00e9riv\u00e9s pour lesquels la comptabilit\u00e9 de c<span class=\"_ _13\"/>ouverture est appliqu\u00e9e<span class=\"ls1 ws0\"> </span>205<span class=\"ls1 ws0\"> </span>-1 Swaps de taux d'int\u00e9r\u00eats et de devises<span class=\"ls1 ws0\"> <span class=\"_ _225\"> </span>2 <span class=\"_ _f8\"> </span>0 </span>Autre produits d\u00e9riv\u00e9s relatifs aux in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"_ _13\"/> et devises<span class=\"ls1 ws0\"> <span class=\"_ _226\"> </span>0 <span class=\"_ _84\"> </span>-1</span>Contra<span class=\"_ _1\"/>ts de chang<span class=\"_ _1\"/>e \u00e0 terme<span class=\"ls1 ws0\"> <span class=\"_ _227\"> </span>1 <span class=\"_ _71\"> </span>-1</span>Produits d\u00e9riv\u00e9s pour lesquels la comptabilit\u00e9 de c<span class=\"_ _13\"/>ouverture n'est pas appliqu\u00e9e<span class=\"ls1 ws0\"> </span>3 -2 Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>208<span class=\"ls1 ws0\"> </span>-3 Au 31 <span class=\"ls110 ws167\">d\u00e9cembre 2021<span class=\"ls1 ws0\"> <span class=\"_ _1e3\"> </span></span></span>Ju<span class=\"_ _13\"/>ste va<span class=\"_ _13\"/>leu<span class=\"_ _13\"/>r<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> <span class=\"_ _223\"> </span><span class=\"ls10e ws162\">Actif<span class=\"_ _13\"/></span> <span class=\"_ _10c\"> </span><span class=\"lsfa ws149\">Passif<span class=\"_ _13\"/></span> </span>Swaps de taux d'int\u00e9r\u00eats et de devises<span class=\"ls1 ws0\"> <span class=\"_ _225\"> </span>3 <span class=\"_ _f8\"> </span>0 </span>Autre produits d\u00e9riv\u00e9s relatifs aux in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"_ _13\"/> et devises<span class=\"ls1 ws0\"> <span class=\"_ _226\"> </span>0 <span class=\"_ _84\"> </span>-3</span>Contra<span class=\"_ _1\"/>ts de chang<span class=\"_ _1\"/>e \u00e0 terme<span class=\"ls1 ws0\"> <span class=\"_ _227\"> </span>1 <span class=\"_ _71\"> </span>-1</span>Produits d\u00e9riv\u00e9s pour lesquels la comptabilit\u00e9 de c<span class=\"_ _13\"/>ouverture n'est pas appliqu\u00e9e<span class=\"ls1 ws0\"> </span>4 -3 Le groupe a conclu un <span class=\"_ _1\"/>swap de taux d'int\u00e9r\u00eat \u00e0 terme pour un <span class=\"_ _1\"/>montant notionnel de 500 m<span class=\"_ _1\"/>illions d'euros en f\u00e9vrier 2022 afin d<span class=\"_ _1\"/><span class=\"lsda ws11e\">e <span class=\"_ _13\"/>couvrir l'e<span class=\"_ _13\"/>xposi<span class=\"_ _13\"/>tion </span>du groupe \u00e0 la va<span class=\"_ _1\"/>riabilit\u00e9 des flux de tr\u00e9<span class=\"_ _1\"/>sorerie attribuables au <span class=\"_ _1\"/>risque de taux d'int\u00e9r<span class=\"_ _1\"/>\u00eat \u00e0 long terme as<span class=\"_ _1\"/>soci\u00e9 \u00e0 une transaction p<span class=\"_ _1\"/>r\u00e9vue et hautement<span class=\"_ _1\"/> probables, \u00e0 savoir un<span class=\"_ _1\"/>e obligation \u00e0 10 ans<span class=\"_ _1\"/> devant \u00eatre \u00e9mise <span class=\"_ _1\"/>en avril 2025 (Note 12).<span class=\"_ _1\"/> Le groupe appliq<span class=\"_ _1\"/>ue la comptabilit\u00e9 d<span class=\"_ _1\"/>e <span class=\"lsd3 ws118\">couvertu<span class=\"_ _1\"/>re \u00e0 ce <span class=\"_ _1\"/>swap<span class=\"ls1 ws0\"> </span></span>(couverture de flux de<span class=\"_ _1\"/> tr\u00e9sorerie).<span class=\"ls1 ws0\"> </span>Le groupe a conclu<span class=\"_ _1\"/> des swaps de t<span class=\"_ _1\"/>aux d'int\u00e9r\u00eat \u00e0 terme pou<span class=\"_ _1\"/>r un montant no<span class=\"_ _1\"/>tionnel total de 1,1<span class=\"_ _1\"/> milliard d'euros en f\u00e9vrier<span class=\"_ _1\"/> et <span class=\"lsce ws10f\">novembre 2022 afin de </span>couvrir l'exposition du <span class=\"_ _1\"/>groupe \u00e0 la v<span class=\"_ _1\"/>ariabilit\u00e9 des flux de tr\u00e9sor<span class=\"_ _1\"/>erie attribuable au risque d<span class=\"_ _1\"/>e taux d'int\u00e9r\u00eat \u00e0 long t<span class=\"_ _1\"/>erme associ\u00e9 \u00e0 d<span class=\"_ _1\"/>eux transactions pr\u00e9vues <span class=\"_ _1\"/><span class=\"lscf ws110\">et hautement<span class=\"ls1 ws0\"> </span>probables, <span class=\"_ _1\"/>\u00e0 savoir respectivemen<span class=\"_ _1\"/>t une obligation \u00e0 10 an<span class=\"_ _1\"/>s devant \u00eatre \u00e9mi<span class=\"_ _1\"/>se en octobre 2023 <span class=\"_ _1\"/>et une obligation \u00e0<span class=\"_ _1\"/> 7 ans </span>devant \u00eatre \u00e9mise en <span class=\"_ _1\"/>mars 2023 (No<span class=\"_ _1\"/>te<span class=\"ls1 ws0\"> </span>15). Le Groupe applique la<span class=\"_ _1\"/> comptabilit\u00e9 de couve<span class=\"_ _1\"/>rture \u00e0 ces sw<span class=\"_ _1\"/>aps (couverture des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie).<span class=\"ls1 ws0\"> </span>Des swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat et de <span class=\"_ _1\"/>devises (IRCS) sont util<span class=\"_ _1\"/>is\u00e9s pour g\u00e9rer le risque d<span class=\"_ _1\"/>e change et de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat sur l'enco<span class=\"lsd5 ws129\">urs de<span class=\"_ _13\"/> 1,5<span class=\"_ _13\"/> mi<span class=\"_ _13\"/>lli<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>d </span>d'oblig<span class=\"lsd1 ws114\">ations non subordonn\u00e9es \u00e9<span class=\"_ _1\"/>mises en Yen (voir note 1<span class=\"ls1 ws0\">9<span class=\"lsd7 ws110\">).</span><span class=\"ff4f\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-159-3": {
   "value": "Annexe 3<span class=\"_ _1\"/>2.2 Objecti<span class=\"_ _1\"/>fs et p<span class=\"_ _1\"/>olitique d<span class=\"_ _1\"/>e gest<span class=\"_ _1\"/>ion du ris<span class=\"_ _1\"/>que fina<span class=\"_ _1\"/>ncier<span class=\"ff51 ls1 ws0\"> </span>Les principaux inst<span class=\"_ _1\"/>ruments financiers du Groupe con<span class=\"_ _1\"/>sistent en des e<span class=\"_ _1\"/>mprunts non subordonn\u00e9<span class=\"_ _1\"/>s, des cr\u00e9ances comm<span class=\"_ _1\"/>erciales et des <span class=\"lsd5 ws94\">dette<span class=\"_ _13\"/>s </span>commerciales. Les p<span class=\"_ _1\"/>rincipaux risques li\u00e9s \u00e0 l\u2019u<span class=\"_ _1\"/>tilisation de ces instru<span class=\"_ _1\"/>ments sont le risque de<span class=\"_ _1\"/> taux d\u2019int\u00e9r\u00eat, le risque<span class=\"_ _1\"/> de t<span class=\"ws113\">aux de change, le ris<span class=\"_ _13\"/>que de </span>liquidit\u00e9 et le risque de<span class=\"_ _13\"/> cr\u00e9dit.<span class=\"ls1 ws0\"> </span>Le principe de minim<span class=\"_ _1\"/>isation des risques s\u2019appl<span class=\"_ _1\"/>ique \u00e0 toutes le<span class=\"lsd2 ws0\">s a<span class=\"_ _1\"/>ctivit<span class=\"_ _1\"/>\u00e9s finan<span class=\"_ _1\"/>ci\u00e8res.<span class=\"_ _1\"/> A cett<span class=\"_ _1\"/>e fin, <span class=\"_ _1\"/>tout ce<span class=\"_ _1\"/> qui tou<span class=\"_ _1\"/>che a<span class=\"_ _1\"/>ux prob<span class=\"_ _1\"/>l\u00e9matiqu<span class=\"_ _7\"/>es de </span>financem<span class=\"_ _1\"/>ent, taux<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>nge, taux<span class=\"_ _1\"/> d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eat et de g<span class=\"_ _7\"/>estion du risqu<span class=\"_ _7\"/>e de contrep<span class=\"_ _1\"/>artie, es<span class=\"_ _1\"/>t g\u00e9r\u00e9 pa<span class=\"_ _1\"/>r un d\u00e9p<span class=\"_ _1\"/>artemen<span class=\"_ _1\"/>t central<span class=\"_ _1\"/>is\u00e9 d<span class=\"ws123\">e Tr\u00e9so<span class=\"_ _7\"/>r<span class=\"_ _13\"/>erie. Des<span class=\"_ _1\"/> </span>simulations sont effec<span class=\"_ _1\"/>tu\u00e9es sur ba<span class=\"lsd3 ws118\">se d<span class=\"_ _1\"/>e diff\u00e9ren<span class=\"_ _1\"/>ts sc\u00e9n<span class=\"_ _1\"/>arios (y<span class=\"_ _1\"/> compris<span class=\"_ _1\"/> un \u00ab w<span class=\"_ _1\"/>orst case<span class=\"_ _1\"/> \u00bb scena<span class=\"_ _1\"/>rio) dan<span class=\"_ _1\"/>s le but <span class=\"_ _1\"/>d\u2019estimer<span class=\"_ _1\"/> les eff<span class=\"_ _1\"/>ets de co<span class=\"_ _1\"/>ndition<span class=\"_ _1\"/>s de </span>march\u00e9 changeante<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>Toutes les transaction<span class=\"_ _1\"/>s financi\u00e8res et les<span class=\"_ _1\"/> risques financiers li\u00e9s aux d<span class=\"_ _1\"/>iverses positions sont<span class=\"_ _1\"/> g\u00e9r\u00e9s et surveill\u00e9s dan<span class=\"_ _1\"/>s <span class=\"lsd3 ws123\">un syst\u00e8m<span class=\"_ _1\"/>e centrali<span class=\"_ _1\"/>s\u00e9 de gestion<span class=\"_ _1\"/> </span>de tr\u00e9<span class=\"_ _1\"/>sore<span class=\"_ _1\"/>rie. <span class=\"ls1 ws0\"> </span>Les op\u00e9rations de tr<span class=\"_ _1\"/>\u00e9sorerie du Groupe son<span class=\"_ _1\"/>t conduites dans le cadr<span class=\"_ _1\"/>e de r\u00e8gles et d<span class=\"_ _1\"/>e directives approuv<span class=\"_ _1\"/>\u00e9es par <span class=\"lsd1 ws11a\">l\u2019\u00e9</span>quipe de direc<span class=\"_ _1\"/>tion (leadership squad) <span class=\"ws110\">et le Conseil d\u2019Ad<span class=\"_ _1\"/>ministration. Le d\u00e9pa<span class=\"_ _1\"/>rtement de Tr\u00e9sor<span class=\"ws113\">erie du Groupe est responsable de l\u2019impl\u00e9mentation de ces r\u00e8gles et directives. </span></span>Selon ces r\u00e8gles, les p<span class=\"_ _1\"/>roduits d\u00e9riv\u00e9s sont u<span class=\"_ _1\"/>tilis\u00e9s pour couvrir le<span class=\"_ _1\"/>s risques li\u00e9s aux <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat et aux <span class=\"_ _1\"/>taux de change. L<span class=\"_ _1\"/>es produits d\u00e9riv\u00e9s sont utilis\u00e9s<span class=\"_ _1\"/> \u00e0 des f<span class=\"_ _1\"/>ins de co<span class=\"_ _1\"/><span class=\"lscf ws110\">uverture de risque un<span class=\"_ _1\"/>iquement. Ils ne peuven<span class=\"_ _1\"/>t \u00eatre utilis\u00e9s \u00e0 de<span class=\"_ _1\"/>s fins commerciales ou <span class=\"_ _1\"/>sp\u00e9culatives. Les produ<span class=\"_ _1\"/>its d\u00e9riv\u00e9s </span>utilis\u00e9s par le Groupe <span class=\"_ _1\"/>incluent essentielleme<span class=\"_ _1\"/>nt les contrats de taux<span class=\"_ _1\"/> de change \u00e0 t<span class=\"_ _1\"/>erme, les swaps de <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eats et l<span class=\"_ _1\"/>es o<span class=\"lsd2 ws0\">ptions<span class=\"_ _1\"/> su<span class=\"lsd4 ws94\">r devis<span class=\"_ _13\"/>es.<span class=\"_ _13\"/> </span><span class=\"ls1\"> </span></span>Le tableau ci<span class=\"ls1 ws0\">-</span><span class=\"ws110\">dessous fourni une <span class=\"_ _1\"/>r\u00e9conciliation des changem<span class=\"_ _1\"/>ents dans les capitaux p<span class=\"_ _1\"/>ropres et dans les<span class=\"_ _1\"/> autres \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat global pa<span class=\"ws113\">r type </span></span>de couverture pour 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">2<span class=\"ff54\">\u202f</span>: </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>Annexe<span class=\"ls1 ws0\"> </span> <span class=\"ls10e ws16b\">Gain d<span class=\"_ _13\"/>irecte<span class=\"_ _13\"/>men<span class=\"_ _13\"/>t </span>Tra<span class=\"_ _13\"/>nsfert v<span class=\"_ _13\"/>er<span class=\"_ _13\"/>s le pris d<span class=\"_ _13\"/>ans l<span class=\"_ _13\"/>es comp<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e r\u00e9su<span class=\"_ _13\"/>ltat<span class=\"_ _13\"/>s capitaux pr<span class=\"_ _1\"/>opres<span class=\"ls1 ws0\"> </span>Swap de taux d'int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _228\"> </span><span class=\"lsfa ws149\">OCI</span> <span class=\"_ _3b\"> </span><span class=\"lsff ws148\">154<span class=\"_ _13\"/></span> <span class=\"_ _29\"> </span>0 </span>Variation<span class=\"_ _1\"/>s des autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du r\u00e9su<span class=\"_ _1\"/>ltat global e<span class=\"_ _1\"/>n relation<span class=\"_ _1\"/> avec les instrum<span class=\"_ _1\"/>ents de 153<span class=\"ls1 ws0\"> </span>0 couverture des flux de tr\u00e9sorerie<span class=\"ls1 ws0\"> </span>Risque de t<span class=\"_ _13\"/>aux d\u2019int<span class=\"_ _13\"/>\u00e9r\u00eat<span class=\"ls1 ws0\"> </span>L'exposition du Groupe a<span class=\"_ _1\"/>ux variations de<span class=\"_ _1\"/>s taux d'int\u00e9r\u00eat du mar<span class=\"_ _1\"/>ch\u00e9 concerne principalem<span class=\"_ _1\"/>ent ses obligations fin<span class=\"_ _1\"/>anci\u00e8res \u00e0 long<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">te<span class=\"_ _1\"/>rme. La Tr\u00e9sorer<span class=\"_ _1\"/>ie </span></span>du Groupe g\u00e8re l'expo<span class=\"_ _1\"/>sition du Gro<span class=\"_ _1\"/>upe aux variations des <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat et le <span class=\"_ _1\"/>co\u00fbt global du finance<span class=\"_ _1\"/>ment en utilisant une com<span class=\"_ _1\"/>binaison de dettes<span class=\"_ _1\"/> \u00e0 taux fixe et variable,<span class=\"_ _1\"/> conform\u00e9ment \u00e0 la po<span class=\"_ _1\"/>litique de gestion des<span class=\"_ _1\"/> risques financiers du G<span class=\"_ _1\"/>roupe. L'objectif de c<span class=\"_ _1\"/>ette politique<span class=\"ls1 ws0\"> </span>est d'atteindre<span class=\"_ _1\"/> un \u00e9quilibre optimal <span class=\"_ _1\"/>entre l<span class=\"_ _1\"/>e co\u00fbt to<span class=\"_ _1\"/>tal du f<span class=\"_ _1\"/>inancem<span class=\"lsd2 ws0\">en<span class=\"_ _1\"/>t, la<span class=\"_ _1\"/> minimis<span class=\"_ _1\"/>ation d<span class=\"_ _1\"/>es risqu<span class=\"_ _1\"/>es et la<span class=\"_ _1\"/> pr\u00e9ven<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e la vola<span class=\"_ _7\"/>tilit\u00e9 des <span class=\"_ _1\"/>r\u00e9sulta<span class=\"_ _1\"/>ts fin<span class=\"_ _1\"/>anciers,<span class=\"_ _1\"/> tout e<span class=\"_ _1\"/>n ten<span class=\"_ _1\"/>ant </span>compte des condition<span class=\"_ _1\"/>s et des opportunit\u00e9s du <span class=\"_ _1\"/>march\u00e9 ainsi que d<span class=\"_ _1\"/>e la strat\u00e9gie commercial<span class=\"_ _1\"/>e du Groupe.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les dettes \u00e0 int\u00e9r\u00eats non cou<span class=\"_ _1\"/>rantes de Proximus<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">(y compris<span class=\"_ _1\"/> leurs parties courantes) a<span class=\"_ _1\"/>u 31 d\u00e9cembre 2<span class=\"_ _1\"/>022 et 2021 \u00e9taient prin<span class=\"_ _1\"/>cipalement des </span></span>dettes \u00e0 taux fixe, co<span class=\"_ _1\"/>mme le montrent le<span class=\"_ _1\"/>s tableaux ci<span class=\"ls1 ws0\">-</span>dessous. C<span class=\"_ _1\"/>es tableaux indiquent \u00e9gal<span class=\"_ _1\"/>ement le taux d'int<span class=\"_ _1\"/>\u00e9r\u00eat moyen de ces det<span class=\"_ _1\"/>tes, ainsi que leur dur<span class=\"_ _1\"/>\u00e9e moyen<span class=\"_ _1\"/>ne jusqu'<span class=\"_ _1\"/>\u00e0 l'\u00e9ch\u00e9<span class=\"_ _1\"/>ance et l'<span class=\"_ _7\"/>effet des acco<span class=\"_ _1\"/>rds de <span class=\"_ _1\"/>swap de <span class=\"_ _1\"/>taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat <span class=\"_ _1\"/>et de d<span class=\"_ _1\"/>evises (I<span class=\"_ _1\"/>RCS) su<span class=\"_ _1\"/>r l'obliga<span class=\"_ _1\"/>tion la<span class=\"_ _1\"/>bellis\u00e9e en<span class=\"_ _7\"/> JPY. <span class=\"lse6 ws12f\">Les<span class=\"_ _13\"/> </span>dettes de location et<span class=\"_ _1\"/> les dettes courantes po<span class=\"_ _1\"/>rtant int\u00e9r\u00eat ne sont pa<span class=\"_ _1\"/>s prises en compte dan<span class=\"_ _1\"/>s ces deux tabl<span class=\"_ _1\"/>eaux.<span class=\"ls1 ws0\"> </span>Il convient de <span class=\"lscf ws110\">noter que,<span class=\"_ _1\"/> comme expliqu\u00e9 \u00e0 la no<span class=\"_ _1\"/>te 32.1, le Groupe a<span class=\"_ _1\"/> conclu en 2022 d<span class=\"_ _1\"/>es swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat \u00e0 terme pour<span class=\"_ _1\"/> couvrir son exp<span class=\"lsda ws114\">osition </span></span>\u00e0 la variabilit\u00e9 des flux d<span class=\"_ _1\"/>e tr\u00e9soreri<span class=\"_ _1\"/>e attribuable au risque de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat \u00e0 long <span class=\"_ _1\"/>terme associ\u00e9 aux obli<span class=\"_ _1\"/>gations qui se<span class=\"lsce ws10f\">ront \u00e9mises en 2023 et 2025.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>Emprunts dir<span class=\"_ _1\"/>ects<span class=\"ls1 ws0\"> </span>Contrats IRC<span class=\"_ _1\"/>S<span class=\"ls1 ws0\"> </span>Obligation<span class=\"_ _1\"/>s nettes<span class=\"ls1 ws0\"> </span>Taux Dur\u00e9e Taux Dur\u00e9e Taux Dur\u00e9e Montant d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne notionnel moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 (en millions (en millions (en millions (en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>(en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>(en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR Fixe <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _d4\"> </span><span class=\"lsff ws148\">1,37%<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>7 <span class=\"_ _13d\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _68\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span>7 Variable<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _36\"> </span> <span class=\"_ _99\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,34%</span> <span class=\"_ _d9\"> </span>4 <span class=\"_ _69\"> </span> <span class=\"_ _99\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,34%<span class=\"_ _13\"/></span> <span class=\"_ _7b\"> </span>4 </span>JPY<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span> <span class=\"_ _b3\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _9a\"> </span> <span class=\"_ _112\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> </span>Fixe <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _6a\"> </span><span class=\"ls111 ws14c\">5,04%<span class=\"_ _13\"/></span> <span class=\"_ _4a\"> </span>4 <span class=\"_ _5f\"> </span> <span class=\"_ _d3\"> </span>-<span class=\"lsff ws148\">11</span> <span class=\"_ _65\"> </span>-<span class=\"ls111 ws14c\">5,04%</span> <span class=\"_ _18\"> </span>4 <span class=\"_ _69\"> </span> <span class=\"_ _112\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.761<span class=\"ls1 ws0\"> </span>1,38<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>7 0 2.761<span class=\"ls1 ws0\"> </span>1,37<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>7 (1) Taux d\u2019int\u00e9r\u00eat moyen pond\u00e9r\u00e9 qui<span class=\"_ _1\"/> tient c<span class=\"_ _13\"/>ompte des taux d\u2019int\u00e9r\u00eat les plus r\u00e9cents pour<span class=\"_ _1\"/> les emprunts \u00e0 taux variable.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>Emprunts dir<span class=\"_ _1\"/>ects<span class=\"ls1 ws0\"> </span>Contrats IRC<span class=\"_ _1\"/>S<span class=\"ls1 ws0\"> </span>Obligation<span class=\"_ _1\"/>s nettes<span class=\"ls1 ws0\"> </span>Taux Dur\u00e9e Taux Dur\u00e9e Taux Dur\u00e9e Montant d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne notionnel moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 (en millions (en millions (en millions  <span class=\"_ _b3\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span>  <span class=\"_ _65\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span>  <span class=\"_ _67\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span> EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR <span class=\"_ _133\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _b3\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Fixe <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _36\"> </span><span class=\"lsff ws148\">1,42%<span class=\"_ _13\"/></span> <span class=\"_ _47\"> </span>8 <span class=\"_ _5f\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _b3\"> </span><span class=\"fc14\"> <span class=\"_ _63\"> </span></span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _67\"> </span><span class=\"lsff ws148\">1,42<span class=\"_ _13\"/>%</span> <span class=\"_ _bf\"> </span>8 Variable<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _36\"> </span><span class=\"fc14\"> <span class=\"_ _99\"> </span></span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _ed\"> </span>-<span class=\"ls111 ws14c\">0,72%</span> <span class=\"_ _229\"> </span><span class=\"ls111 ws14c\">4,96</span> <span class=\"_ _2c\"> </span><span class=\"fc14\"> <span class=\"_ _99\"> </span></span><span class=\"lsff ws148\">11</span> <span class=\"_ _ed\"> </span>-<span class=\"ls111 ws14c\">0,7<span class=\"_ _13\"/>2%</span> <span class=\"_ _45\"> </span>5 </span>JPY<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _9a\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> </span>Fixe <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _6a\"> </span><span class=\"ls111 ws14c\">5,04%<span class=\"_ _13\"/></span> <span class=\"_ _49\"> </span>5 <span class=\"_ _5f\"> </span><span class=\"fc14\"> <span class=\"_ _d3\"> </span></span>-<span class=\"lsff ws148\">11</span> <span class=\"_ _65\"> </span>-<span class=\"ls111 ws14c\">5,04%</span> <span class=\"_ _7d\"> </span><span class=\"ls111 ws14c\">4,96</span> <span class=\"_ _2c\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.761<span class=\"ls1 ws0\"> </span>1,43<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8 0 2.761<span class=\"ls1 ws0\"> </span>1,41%<span class=\"ls1 ws0\"> </span>8 (1) Taux d\u2019int\u00e9r\u00eat moyen pond\u00e9r\u00e9 qui<span class=\"_ _1\"/> tient c<span class=\"_ _13\"/>ompte des taux d\u2019int\u00e9r\u00eat les plus r\u00e9cents pour<span class=\"_ _1\"/> les emprunts \u00e0 taux variable.<span class=\"ls1 ws0\"> </span>Le 29 juin 2021, l<span class=\"_ _1\"/>e Groupe a concl<span class=\"_ _1\"/>u un swap de taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat pour co<span class=\"_ _1\"/>uvrir son exposition \u00e0 la va<span class=\"_ _1\"/>riabilit\u00e9 des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie attribuable<span class=\"_ _1\"/>s au risque de taux d'int\u00e9r\u00eat \u00e0 long <span class=\"_ _1\"/>terme associ\u00e9 \u00e0 l'\u00e9m<span class=\"_ _1\"/>ission hautement probab<span class=\"_ _1\"/>le d'une dette \u00e0 long <span class=\"_ _1\"/>terme \u00e0 taux f<span class=\"_ _1\"/>ixe de 750 millions d<span class=\"lsda ws122\">'euros, dont l'\u00e9miss<span class=\"_ _13\"/>ion </span>est pr\u00e9v<span class=\"_ _1\"/>ue en nov<span class=\"_ _7\"/>embre 2021 et<span class=\"_ _1\"/> qui s'<span class=\"_ _1\"/>est effec<span class=\"_ _1\"/>tivem<span class=\"lscf ws110\">ent ma<span class=\"_ _1\"/>t\u00e9rialis\u00e9e le 10 novemb<span class=\"_ _1\"/>re 2021 pour c<span class=\"_ _1\"/>e montant. La couvertur<span class=\"_ _1\"/>e, pour un montant </span>nominal de 600 m<span class=\"_ _1\"/>illions d'euros fix\u00e9 \u00e0 0,<span class=\"_ _1\"/>44 %, a \u00e9t\u00e9 d\u00e9nou\u00e9<span class=\"_ _1\"/>e \u00e0 cette date et a<span class=\"_ _1\"/> donn\u00e9 lieu au paiem<span class=\"_ _1\"/>ent d'un montant de 12,9<span class=\"_ _1\"/> mi<span class=\"lsd1 ws114\">llions d'euros aux </span>contrepa<span class=\"_ _1\"/>rties de l<span class=\"_ _1\"/>a couve<span class=\"_ _1\"/>rt<span class=\"lscf ws110\">ure. Le <span class=\"_ _1\"/>Groupe applique la comp<span class=\"_ _1\"/>tabilit\u00e9 de couverture<span class=\"_ _1\"/> \u00e0 ce swap (couver<span class=\"_ _1\"/>ture de flux de tr\u00e9so<span class=\"_ _1\"/>rerie).<span class=\"ls1 ws0\"> </span></span>Le 14 f\u00e9vrier 2022, le<span class=\"_ _1\"/> Groupe a co<span class=\"_ _1\"/>nclu des swaps de taux <span class=\"_ _1\"/>d'int\u00e9r\u00eat pour couvrir son <span class=\"_ _1\"/>exposition \u00e0 la vari<span class=\"_ _1\"/>abilit\u00e9 des flux de t<span class=\"ws113\">r\u00e9sorer<span class=\"_ _1\"/>ie attribuables au </span>ri<span class=\"_ _13\"/>s<span class=\"_ _13\"/>qu<span class=\"lscf ws110\">e de taux d'int\u00e9r\u00eat \u00e0 long<span class=\"_ _1\"/> terme associ\u00e9 \u00e0<span class=\"_ _1\"/> l'\u00e9mission hautemen<span class=\"_ _1\"/>t probable de dettes \u00e0 lo<span class=\"_ _1\"/>ng terme <span class=\"_ _1\"/>\u00e0 taux fixe pour refinan<span class=\"_ _1\"/>cer l<span class=\"lsd4 ws94\">es eu<span class=\"_ _13\"/>ro<span class=\"ls1 ws0\">-</span></span><span class=\"ws118\">obligations </span></span>\u00e0 long t<span class=\"_ _1\"/>erme a<span class=\"_ _1\"/>rrivant \u00e0 \u00e9<span class=\"_ _1\"/>ch\u00e9ance <span class=\"_ _1\"/>en 20<span class=\"_ _1\"/>24 et 202<span class=\"_ _1\"/>5. Le Gro<span class=\"_ _1\"/>upe ap<span class=\"_ _1\"/>plique la<span class=\"_ _1\"/> comptab<span class=\"_ _1\"/>ilit\u00e9 d<span class=\"_ _1\"/>e couver<span class=\"_ _1\"/>ture \u00e0 ce<span class=\"_ _1\"/>s swaps <span class=\"lscf ws110\">(<span class=\"_ _1\"/>couverture des flux <span class=\"_ _1\"/>de </span>tr\u00e9soreri<span class=\"_ _1\"/>e).<span class=\"ls1 ws0\"> </span>Le 30 novembre 2022,<span class=\"_ _1\"/> le Groupe <span class=\"_ _1\"/>a conclu un swap de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat <span class=\"_ _1\"/>pour couvrir son exposition<span class=\"_ _1\"/> \u00e0 la variabilit\u00e9 de<span class=\"_ _1\"/>s flux de tr\u00e9sorerie att<span class=\"_ _1\"/>ribuable au risque d<span class=\"_ _1\"/>e taux d'i<span class=\"_ _1\"/>nt\u00e9r\u00ea<span class=\"_ _1\"/>t \u00e0 long t<span class=\"_ _1\"/>erme a<span class=\"_ _1\"/>ssoci\u00e9 \u00e0 l<span class=\"_ _1\"/>'\u00e9missio<span class=\"_ _1\"/>n hautem<span class=\"_ _1\"/>ent p<span class=\"lscf ws110\">roba<span class=\"_ _1\"/>ble d'une dette \u00e0 lo<span class=\"_ _1\"/>ng terme \u00e0 taux fixe de<span class=\"_ _1\"/> 500 millions d'<span class=\"_ _1\"/>euros, dont </span>l'\u00e9mission est pr\u00e9vue en <span class=\"_ _1\"/>mars 2023. Le Grou<span class=\"_ _1\"/>pe applique la com<span class=\"_ _1\"/>ptabilit\u00e9 de couvertu<span class=\"_ _1\"/>re \u00e0 ce swap (couv<span class=\"_ _1\"/>erture de flux de tr\u00e9so<span class=\"_ _1\"/>re<span class=\"lsd7\">rie).<span class=\"ls1 ws0\"> </span></span>Risque de t<span class=\"_ _13\"/>aux de c<span class=\"_ _13\"/>hange<span class=\"ls1 ws0\"> </span>Le principal risque de <span class=\"ws110\">change rencontr\u00e9 par le Group<span class=\"_ _1\"/>e r\u00e9sulte de ses <span class=\"_ _1\"/>activit\u00e9s op\u00e9rationnelles. Ce <span class=\"_ _1\"/>risque appara\u00eet lors des ven<span class=\"_ _1\"/>tes ou des ach<span class=\"_ _1\"/>ats </span>r\u00e9alis\u00e9<span class=\"_ _1\"/>s par les un<span class=\"_ _7\"/>it\u00e9s op\u00e9ratio<span class=\"_ _1\"/>nnelles dan<span class=\"_ _7\"/>s une devise a<span class=\"_ _1\"/>utre qu<span class=\"_ _1\"/>e l\u2019eu<span class=\"_ _1\"/>ro. De t<span class=\"_ _1\"/>elles tran<span class=\"_ _7\"/>sactions libell<span class=\"_ _1\"/>\u00e9es <span class=\"_ _1\"/>en devises a<span class=\"_ _1\"/>utres<span class=\"_ _1\"/> <span class=\"lscf ws110\">que l\u2019eur<span class=\"lsda ws122\">o sont </span></span>essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> r\u00e9alis\u00e9e<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd3 ws121\">segment<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd2\">Intern<span class=\"_ _1\"/>ational<span class=\"_ _1\"/> Carrier<span class=\"_ _1\"/> Servic<span class=\"_ _1\"/>es (BI<span class=\"_ _1\"/>CS) et <span class=\"_ _1\"/>TeleSig<span class=\"_ _1\"/>n. En ef<span class=\"_ _1\"/>fet, l<span class=\"_ _1\"/>es activ<span class=\"_ _1\"/>it\u00e9s inte<span class=\"_ _1\"/>rnatio<span class=\"_ _1\"/>nales d<span class=\"_ _1\"/>e ce<span class=\"ls1\">s <span class=\"lsd3 ws121\">segm<span class=\"_ _1\"/>ent<span class=\"ls1 ws0\">s </span></span></span></span></span></span></span>g\u00e9n<span class=\"_ _13\"/>\u00e8re<span class=\"_ _13\"/>nt des<span class=\"_ _13\"/> pai<span class=\"_ _13\"/>eme<span class=\"_ _13\"/>nts e<span class=\"_ _13\"/>n di<span class=\"_ _13\"/>ff\u00e9r<span class=\"_ _13\"/>ente<span class=\"_ _13\"/>s de<span class=\"_ _13\"/>vis<span class=\"_ _13\"/>es \u00e9tr<span class=\"_ _13\"/>ang<span class=\"_ _13\"/>\u00e8res<span class=\"_ _13\"/>, d<span class=\"_ _13\"/>e et ver<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">les soci\u00e9t\u00e9s avec<span class=\"_ _1\"/> lesquelle<span class=\"_ _1\"/>s <span class=\"ws118\">elles in<span class=\"_ _1\"/>teragissen<span class=\"_ _1\"/>t.<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">De plus, Proximu<span class=\"_ _1\"/>s ainsi qu\u2019un </span></span></span></span></span>certain<span class=\"_ _1\"/> nombre d<span class=\"_ _1\"/>e filial<span class=\"_ _1\"/>es sont <span class=\"_ _1\"/>engag\u00e9e<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s interna<span class=\"_ _7\"/>ti<span class=\"_ _13\"/>ona<span class=\"_ _1\"/>les (ICT, <span class=\"_ _1\"/>roaming<span class=\"_ _1\"/>, investis<span class=\"_ _1\"/>semen<span class=\"_ _1\"/>ts et d\u00e9pen<span class=\"_ _1\"/>ses op\u00e9<span class=\"_ _1\"/>rat<span class=\"lsd1 ws114\">ionnelles) g\u00e9<span class=\"_ _1\"/>n\u00e9rant </span>des expositions aux devises. <span class=\"ls1 ws0\"> </span>Les risque<span class=\"_ _1\"/>s de change sont cou<span class=\"_ _1\"/><span class=\"lscf ws110\">verts dans la me<span class=\"_ _1\"/>sure o\u00f9 ils sont su<span class=\"_ _1\"/>sceptibles d\u2019influencer les f<span class=\"_ _1\"/>lux de tr\u00e9sorerie du Groupe<span class=\"_ _1\"/>. Les risques de c<span class=\"_ _1\"/>hange qui </span>n\u2019influencent pas les flux <span class=\"_ _1\"/>de tr\u00e9sorerie du G<span class=\"_ _1\"/>roupe (par exemple, les <span class=\"_ _1\"/>risques r\u00e9sultant de la con<span class=\"_ _1\"/>version dans la devi<span class=\"_ _1\"/>se foncti<span class=\"lsd1 ws114\">onnelle du G</span>roupe, de<span class=\"_ _1\"/>s actifs et passifs li\u00e9s a<span class=\"_ _1\"/>ux op\u00e9rations \u00e9trang\u00e8<span class=\"_ _1\"/>res) ne sont d\u2019office pas<span class=\"_ _1\"/> couverts. Cependant, l<span class=\"_ _1\"/>e Groupe pourrait <span class=\"_ _1\"/>envisager de couvrir ce <span class=\"_ _1\"/>risque appel\u00e9 \u00e9carts de conversion<span class=\"_ _1\"/> si l\u2019impact s\u2019av\u00e9rait \u00eatre m<span class=\"_ _1\"/>at\u00e9riel pour les \u00e9tat<span class=\"_ _1\"/>s financiers du G<span class=\"_ _1\"/>roupe. <span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es instruments finan<span class=\"_ _1\"/>ciers typiquement utilis\u00e9s pou<span class=\"_ _1\"/>r g\u00e9rer le risque d<span class=\"_ _1\"/>e change sont les <span class=\"_ _1\"/>contrats de change \u00e0 <span class=\"_ _1\"/>terme et les opti<span class=\"lsd9 ws151\">o<span class=\"_ _1\"/>ns sur dev<span class=\"_ _1\"/>ises. <span class=\"ls1 ws0\"> </span></span></span>En 202<span class=\"ls1 ws0\">2 <span class=\"lsdd ws11b\">et </span></span><span class=\"ws116\">2021<span class=\"lscf ws110\">, le Groupe n\u2019\u00e9tai<span class=\"_ _1\"/>t expos\u00e9 au risque de ch<span class=\"_ _1\"/>ange que pour ses act<span class=\"_ _1\"/>ivit\u00e9s op\u00e9rationnelles. Les <span class=\"_ _1\"/>transac<span class=\"lsd1 ws114\">tions en devises \u00e9trang<span class=\"_ _1\"/>\u00e8res sont </span></span></span>reconnues en devise fonctionnelle<span class=\"_ _1\"/> \u00e0 l\u2019origine au taux en vigueur \u00e0<span class=\"_ _1\"/> la date de la transaction. Les actif<span class=\"_ _1\"/>s et passifs mon\u00e9taire<span class=\"lsd3 ws118\">s en d<span class=\"_ _1\"/>evises<span class=\"_ _1\"/> \u00e9trang\u00e8r<span class=\"_ _1\"/>es </span>sont convertis vers la devise fonct<span class=\"_ _1\"/>ionnelle \u00e0 la date du bilan au <span class=\"_ _1\"/>taux en <span class=\"lsd3 ws118\">vigueur<span class=\"_ _1\"/> \u00e0 cette<span class=\"_ _1\"/> date. L<span class=\"_ _1\"/>es diff\u00e9r<span class=\"_ _1\"/>ences<span class=\"_ _1\"/> de chang<span class=\"_ _1\"/>es nette<span class=\"_ _1\"/>s r\u00e9sul<span class=\"_ _1\"/>tant de l<span class=\"_ _1\"/>a </span>conversio<span class=\"_ _1\"/>n des <span class=\"_ _1\"/>actifs et p<span class=\"_ _1\"/>assifs mo<span class=\"_ _7\"/>n\u00e9taires son<span class=\"_ _1\"/>t reconnu<span class=\"_ _1\"/>es via l<span class=\"_ _1\"/>e compte d<span class=\"_ _1\"/>e r\u00e9sul<span class=\"_ _1\"/>tats. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La comptabilit\u00e9 de couverture est cependant appliqu\u00e9e dans un nombre limit\u00e9 <span class=\"_ _13\"/>de cas avec pour con<span class=\"lsd3 ws118\">s\u00e9quen<span class=\"_ _1\"/>ce que l<span class=\"_ _1\"/>es parti<span class=\"_ _1\"/>es effect<span class=\"_ _1\"/>ives de<span class=\"_ _1\"/>s gains et </span>pertes sur les ins<span class=\"_ _1\"/>truments de couvertures <span class=\"_ _1\"/>sont reconnues via les aut<span class=\"_ _1\"/>res \u00e9l\u00e9ments du r\u00e9<span class=\"_ _1\"/>sultat global jusqu\u2019\u00e0 l\u2019ex\u00e9<span class=\"_ _1\"/>cution ou la<span class=\"ls1 ws0\"> </span>r\u00e9alisation d<span class=\"_ _1\"/>u sous<span class=\"ls1 ws0\">-</span>jacent. Si la transact<span class=\"_ _1\"/>ion faisant l\u2019objet d\u2019une couv<span class=\"_ _1\"/>erture entra\u00eene la co<span class=\"_ _1\"/>mptabilisation d\u2019un actif, la val<span class=\"_ _1\"/>eur comptable de<span class=\"_ _1\"/> cet actif lors de <span class=\"_ _1\"/>sa comptabilisation initiale re<span class=\"_ _1\"/>prend les montants reconnus<span class=\"_ _1\"/> au pr\u00e9alable via le<span class=\"_ _1\"/>s autres \u00e9l\u00e9ments d<span class=\"_ _1\"/>u r\u00e9sultat global. La pa<span class=\"_ _1\"/>rtie no<span class=\"lsd3 ws118\">n eff<span class=\"_ _1\"/>icace de l<span class=\"_ _1\"/>a </span>couvertu<span class=\"_ _1\"/>re des flux de tr\u00e9so<span class=\"_ _1\"/>rer<span class=\"lscf ws113\">ie est toujours comptabilis\u00e9e via le compte de r\u00e9sultats. <span class=\"ls1 ws0\"> </span></span>Le Groupe a r\u00e9alis\u00e9 une analys<span class=\"_ _1\"/>e de sensibilit\u00e9 aux risques de change<span class=\"_ _1\"/> EUR/USD, EUR/GBP, EUR/CHF, <span class=\"_ _1\"/>EUR/<span class=\"ls125 ws145\">SDR<span class=\"_ _13\"/></span><span class=\"ws119\">, EUR/ZAR, EUR/AUD <span class=\"_ _13\"/>and </span>EUR/HKD, parit\u00e9s de <span class=\"_ _1\"/>devises dans lesqu<span class=\"_ _1\"/>elles le Groupe \u00e9tait <span class=\"_ _1\"/>typiqueme<span class=\"lsd1 ws114\">nt expos\u00e9 via ses act<span class=\"_ _1\"/>ivit\u00e9s op\u00e9rationnelles en 202<span class=\"ls1 ws0\">2. </span></span>Devise \u00e9trang\u00e8re Effet dans le compte de r\u00e9sultat si la devise \u00e9trang\u00e8re par rapport \u00e0 l'EUR varie Position n<span class=\"_ _1\"/>ette du (en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>Taux de cl\u00f4ture<span class=\"ls1 ws0\"> </span>de :<span class=\"ls1 ws0\"> </span>Groupe au 31/12/2022<span class=\"ls1 ws0\"> </span>(en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>-<span class=\"lsff ws148\">15,<span class=\"_ _13\"/>0%</span> -<span class=\"lsff ws148\">10,0<span class=\"_ _13\"/>%</span> -<span class=\"ls115 ws16d\">5%</span> -<span class=\"ls111 ws14c\">2,5<span class=\"_ _13\"/>%</span> 2,5<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>5%<span class=\"ls1 ws0\"> </span>10%<span class=\"ls1 ws0\"> </span>15%<span class=\"ls1 ws0\"> </span>1 EUR = xxx<span class=\"ws0\"> </span>(en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>1.584<span class=\"_ _13\"/>.714<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>USD<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">222.864</span> -<span class=\"lsff ws148\">148.<span class=\"_ _13\"/>576</span>-<span class=\"ls100 ws14e\">74.288</span>-<span class=\"lsff ws148\">37.14<span class=\"_ _13\"/>4</span>37.14<span class=\"_ _13\"/>4<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>74.288<span class=\"ls1 ws0\"> </span>148.5<span class=\"_ _13\"/>76<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>222.864<span class=\"ls1 ws0\"> </span>1,07<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">1.285.070</span>GBP 217.335<span class=\"ls1 ws0\"> </span>144.890<span class=\"ls1 ws0\"> </span>72.44536.222-<span class=\"ls100 ws14e\">36.222</span>-<span class=\"ls10f ws16c\">72.445</span> -<span class=\"ls10f ws16c\">144.890</span> -<span class=\"ls100 ws14e\">217.335</span>0,89<span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">710.957</span>CHF<span class=\"ls1 ws0\"> </span>108.301<span class=\"ls1 ws0\"> </span>72.200<span class=\"ls1 ws0\"> </span>36.10018.050-<span class=\"lsfe ws14d\">18.050</span>-<span class=\"lsfe ws14d\">36.100</span>-<span class=\"ls100 ws14e\">72.200</span> -<span class=\"lsfe ws14d\">108.301</span>0,98<span class=\"ls1 ws0\"> </span>-<span class=\"lsfc ws14a\">790.294</span>SDR<span class=\"ls1 ws0\"> </span>148.456<span class=\"ls1 ws0\"> </span>98.971<span class=\"ls1 ws0\"> </span>49.48524.743-<span class=\"ls10f ws16c\">24.743</span>-<span class=\"ls10f ws16c\">49.485</span>-<span class=\"lsfc ws14a\">98.971</span> -<span class=\"ls10f ws16c\">148.456</span>0,80<span class=\"ls1 ws0\"> </span>2.417.219<span class=\"ls1 ws0\"> </span>ZAR<span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">20.034</span>-<span class=\"ls100 ws14e\">13.356</span>-<span class=\"lsfc ws14a\">6.678</span>-<span class=\"ls100 ws14e\">3.339</span>3.3396.67813.356<span class=\"ls1 ws0\"> </span>20.03418,10<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.201.<span class=\"_ _13\"/>924<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>AUD<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">114.8<span class=\"_ _13\"/>85</span>-<span class=\"lsfc ws14a\">76.590</span>-<span class=\"ls100 ws14e\">38.295</span>-<span class=\"lsff ws148\">19.14<span class=\"_ _13\"/>7</span>19.14<span class=\"_ _13\"/>738.29576.590<span class=\"ls1 ws0\"> </span>114.88<span class=\"_ _13\"/>51,57<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.013.900<span class=\"ls1 ws0\"> </span>HKD<span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">18.288</span>-<span class=\"lsff ws148\">12.1<span class=\"_ _13\"/>92</span>-<span class=\"lsfc ws14a\">6.096</span>-<span class=\"lsfe ws14d\">3.048</span>3.0486.09612.1<span class=\"_ _13\"/>92<span class=\"ls1 ws0\"> </span>18.2888,32<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>98.021<span class=\"ls1 ws0\"> </span>65.347<span class=\"ls1 ws0\"> </span>32.674<span class=\"ls1 ws0\"> </span>16.337<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">16.3<span class=\"_ _13\"/>37</span> -<span class=\"ls100 ws14e\">32.674</span> -<span class=\"ls100 ws14e\">65.347</span> -<span class=\"lsfc ws14a\">98.02<span class=\"_ _13\"/>1</span> Notes<span class=\"_ _13\"/> :<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span>+<span class=\"lsce ws12e\">15 %</span><span class=\"ff51\"> </span>\u00bb <span class=\"lscf ws110\">signifie que la devise <span class=\"_ _1\"/>\u00e9trang\u00e8re gagne 15 % p<span class=\"_ _1\"/>ar rapport \u00e0 l<span class=\"_ _1\"/>'euro<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span>- <span class=\"lsdb ws128\">15 %</span><span class=\"ff51\"> </span>\u00bb <span class=\"lscf ws110\">signifie que la devise \u00e9t<span class=\"_ _1\"/>rang\u00e8re perd 15 %<span class=\"_ _1\"/> par rapport \u00e0 l'euro<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Un signe positif signifie un b<span class=\"_ _1\"/>\u00e9n\u00e9fice dans le<span class=\"_ _1\"/> compte de r\u00e9sultat<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Un signe n\u00e9gatif signifie une<span class=\"_ _1\"/> <span class=\"ws113\">perte dans le compte de r\u00e9sultat.<span class=\"ls1 ws0\"> </span></span></span>Risques<span class=\"_ _13\"/> de cr\u00e9dit<span class=\"_ _13\"/> et concentrat<span class=\"_ _13\"/>ions im<span class=\"_ _13\"/>portantes<span class=\"_ _13\"/> des risques de cr\u00e9di<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Le risqu<span class=\"_ _1\"/>e de cr\u00e9d<span class=\"_ _1\"/>it repr\u00e9<span class=\"_ _1\"/>sente l<span class=\"_ _1\"/>e risque <span class=\"_ _1\"/>de perte<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ci\u00e8res du<span class=\"_ _1\"/> Groupe s<span class=\"_ _1\"/>i un cli<span class=\"_ _1\"/>ent ou un<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>reparti<span class=\"_ _1\"/>e dans un <span class=\"_ _1\"/>instrum<span class=\"_ _1\"/>ent <span class=\"lsd1 ws119\">financier ne pouvait </span>rencon<span class=\"lsd2 ws0\">tr<span class=\"_ _1\"/>er ses o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns con<span class=\"_ _7\"/>tr<span class=\"_ _13\"/>ac<span class=\"_ _1\"/>tuelles. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Le risque de cr\u00e9dit <span class=\"_ _1\"/>englobe toutes <span class=\"_ _1\"/>les formes d\u2019exposition au <span class=\"_ _1\"/>risque de contrepartie<span class=\"_ _1\"/> <span class=\"ws118\">comme<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">le non</span>-</span></span>respect par la con<span class=\"_ _1\"/>trepartie de ses obl<span class=\"_ _1\"/>igations envers l<span class=\"_ _1\"/>e Groupe,<span class=\"_ _1\"/> dans l<span class=\"_ _1\"/>e cadre d<span class=\"_ _1\"/>e pr\u00eats,<span class=\"_ _7\"/> de couvertu<span class=\"_ _1\"/>re, de r\u00e8gl<span class=\"_ _7\"/>ements et<span class=\"ls1 ws0\"> <span class=\"lsd2\">d\u2019au<span class=\"_ _1\"/>tres ac<span class=\"_ _1\"/>tivit\u00e9<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ci\u00e8res. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span></span>L\u2019exposition maximale du <span class=\"_ _1\"/>Groupe aux risqu<span class=\"_ _1\"/>es de cr\u00e9dit (sans teni<span class=\"_ _1\"/>r compte de la valeur d<span class=\"_ _1\"/>e toute garantie ou au<span class=\"_ _1\"/>tre s\u00fbret\u00e9 d\u00e9ten<span class=\"lsd1 ws114\">ue) dans l\u2019<span class=\"_ _1\"/>\u00e9ventualit\u00e9 </span>o\u00f9 la contrepartie ne <span class=\"_ _1\"/>remplit pas ses obli<span class=\"_ _1\"/>gations relatives \u00e0 chaqu<span class=\"_ _1\"/>e class<span class=\"lsd2 ws0\">e d'ac<span class=\"_ _1\"/>tifs fin<span class=\"_ _1\"/>ancier<span class=\"_ _1\"/>s compta<span class=\"_ _1\"/>bilis\u00e9<span class=\"_ _1\"/>s, y comp<span class=\"_ _7\"/>ris les prod<span class=\"_ _1\"/>uits d<span class=\"_ _1\"/>\u00e9riv\u00e9s,<span class=\"_ _1\"/> </span>correspond \u00e0 la val<span class=\"_ _1\"/>eur comptable de c<span class=\"_ _1\"/>es actifs dans le bilan<span class=\"_ _1\"/> et aux garant<span class=\"_ _1\"/>ies bancaires accord\u00e9es. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Afin de <span class=\"_ _1\"/>r\u00e9duire l<span class=\"_ _1\"/>e risqu<span class=\"_ _1\"/>e de cr\u00e9d<span class=\"_ _1\"/>it li<span class=\"_ _1\"/>\u00e9 aux act<span class=\"_ _1\"/>ivit\u00e9s fi<span class=\"_ _1\"/>nanci\u00e8res<span class=\"_ _1\"/> et \u00e0 la<span class=\"_ _1\"/> gestio<span class=\"_ _1\"/>n de la t<span class=\"_ _1\"/>r\u00e9soreri<span class=\"_ _1\"/>e du Gro<span class=\"_ _1\"/>upe, les <span class=\"_ _1\"/>transac<span class=\"_ _1\"/>tion<span class=\"lsd1 ws114\">s sont par p<span class=\"_ _1\"/>rincipe seulement </span>conclues avec des <span class=\"_ _1\"/>institutions financi\u00e8res de pr<span class=\"_ _1\"/>emier ordre, dont les <span class=\"_ _1\"/>ratings \u00e0 long terme <span class=\"_ _1\"/>sont au minimum A<span class=\"ls1 ws0\">-<span class=\"_ _1\"/> <span class=\"lsd7 ws110\">(S&amp;P). </span> </span>Le Groupe applique l\u2019ap<span class=\"_ _1\"/>proche simplifi\u00e9e pr<span class=\"_ _1\"/>\u00e9vue par la norme IFRS<span class=\"_ _1\"/> 9 dans l\u2019estimation<span class=\"_ _1\"/> des risques de <span class=\"_ _1\"/>cr\u00e9dit attendus pou<span class=\"_ _1\"/>r les<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">cr<span class=\"_ _13\"/>\u00e9anc<span class=\"_ _13\"/>es </span></span>commerciales et les ac<span class=\"_ _1\"/>tifs sur contrats. Ce qu<span class=\"_ _1\"/>i signifie que le G<span class=\"_ _1\"/>roupe comptabilise les pertes de<span class=\"_ _1\"/> cr\u00e9dit<span class=\"ls1 ws0\"> </span>attendues sur la<span class=\"_ _1\"/> dur\u00e9e de vie. La d\u00e9termination de ce<span class=\"_ _1\"/>tte provision pour pe<span class=\"_ _1\"/>rtes de valeur peut <span class=\"_ _1\"/>se faire au niveau d\u2019un<span class=\"_ _1\"/> portefeuille ou de <span class=\"_ _1\"/>mani\u00e8re individualis\u00e9e<span class=\"lsd3 ws118\">, en<span class=\"_ _1\"/> fonctio<span class=\"_ _1\"/>n des r<span class=\"_ _1\"/>isques </span>estim\u00e9s s<span class=\"_ _1\"/>ur le cl<span class=\"_ _1\"/>ient. <span class=\"ls1 ws0\"> </span>Le risqu<span class=\"_ _1\"/>e de c<span class=\"_ _1\"/>r\u00e9dit su<span class=\"_ _7\"/>r<span class=\"_ _13\"/> les a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"_ _1\"/>s op\u00e9rat<span class=\"_ _1\"/>io<span class=\"lsd3 ws118\">nnelle<span class=\"_ _1\"/>s r\u00e9ali<span class=\"_ _1\"/>s\u00e9es avec<span class=\"_ _1\"/> des cl<span class=\"_ _1\"/>ients de <span class=\"_ _1\"/>taille s<span class=\"_ _1\"/>ignificativ<span class=\"_ _1\"/>e est<span class=\"_ _1\"/> g\u00e9r\u00e9 et <span class=\"_ _1\"/>contr\u00f4l\u00e9 s<span class=\"_ _1\"/>ur bas<span class=\"_ _1\"/>e individu<span class=\"_ _1\"/>elle. Le <span class=\"_ _1\"/>cas </span>\u00e9ch\u00e9ant, le Groupe<span class=\"_ _1\"/> requiert des garanties addi<span class=\"_ _1\"/>tionnelles. Il importe ce<span class=\"_ _1\"/>pendant de mentionner qu<span class=\"_ _1\"/>e ces clients de taille ne<span class=\"_ _1\"/> rep<span class=\"lsd1 ws114\">r\u00e9sentent pas un poid<span class=\"lsde ws122\">s </span></span>significatif au niveau du <span class=\"_ _1\"/>Groupe, le <span class=\"_ _1\"/>portefeuille clients du Group<span class=\"_ _1\"/>e \u00e9tant essentiellement <span class=\"_ _1\"/>compos\u00e9 d\u2019un <span class=\"_ _1\"/>nombre important de pe<span class=\"_ _1\"/><span class=\"lsd2 ws0\">tits clien<span class=\"_ _7\"/>ts. Le risque<span class=\"_ _1\"/> </span>cr\u00e9dit et<span class=\"_ _1\"/> la con<span class=\"_ _1\"/>centratio<span class=\"_ _1\"/>n des ri<span class=\"_ _1\"/>sques d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> li\u00e9s aux<span class=\"_ _1\"/> cr\u00e9ances<span class=\"_ _1\"/> comm<span class=\"_ _1\"/>erciales e<span class=\"_ _1\"/>st donc l<span class=\"_ _1\"/>imit\u00e9.<span class=\"_ _1\"/> Pour les<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd3 ws118\">cr\u00e9ance<span class=\"_ _1\"/>s vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">vis d\u2019op<span class=\"_ _1\"/>\u00e9rateurs \u00e9trangers de </span></span></span></span>t\u00e9l\u00e9com<span class=\"_ _1\"/>munication<span class=\"_ _1\"/>s, la <span class=\"_ _1\"/>concentra<span class=\"_ _1\"/>tion de<span class=\"_ _1\"/>s risques<span class=\"_ _1\"/> de cr\u00e9di<span class=\"_ _1\"/>t est \u00e9ga<span class=\"_ _1\"/>lemen<span class=\"_ _1\"/>t limit\u00e9e<span class=\"_ _1\"/> en ra<span class=\"_ _1\"/>ison d\u2019acco<span class=\"_ _1\"/>rds d<span class=\"_ _1\"/>e comp<span class=\"_ _1\"/>ensation d<span class=\"_ _1\"/>es cr\u00e9an<span class=\"_ _1\"/>ces et<span class=\"_ _1\"/> des det<span class=\"_ _1\"/>tes envers <span class=\"_ _1\"/>ces soci\u00e9t<span class=\"_ _1\"/>\u00e9s (cf. a<span class=\"_ _1\"/>nnexe<span class=\"_ _1\"/> 14.3), d<span class=\"_ _1\"/>\u2019obligation<span class=\"_ _1\"/>s de pa<span class=\"_ _1\"/>iement a<span class=\"lscf ws110\">n<span class=\"_ _1\"/>ticip\u00e9, de garanties<span class=\"_ _1\"/> bancaires, de garanties fo<span class=\"_ _1\"/>urnies par des soci<span class=\"_ _1\"/>\u00e9t\u00e9s parentes et </span>de<span class=\"_ _13\"/> li<span class=\"_ _13\"/>mit<span class=\"_ _13\"/>es<span class=\"_ _13\"/> de cr<span class=\"_ _13\"/>\u00e9d<span class=\"_ _13\"/>it<span class=\"_ _13\"/> d\u00e9<span class=\"_ _13\"/>li<span class=\"_ _13\"/>vr\u00e9<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>ar de<span class=\"_ _13\"/>s<span class=\"_ _13\"/> ass<span class=\"_ _13\"/>ur<span class=\"_ _13\"/>eur<span class=\"_ _13\"/>s<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">cr\u00e9di<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span></span></span>Le Group<span class=\"_ _1\"/>e est <span class=\"_ _1\"/>expos\u00e9 \u00e0 un<span class=\"_ _1\"/> risqu<span class=\"_ _1\"/>e de cr\u00e9an<span class=\"_ _7\"/>ces irr\u00e9couvr<span class=\"_ _1\"/>ables en<span class=\"_ _1\"/> cas de d<span class=\"_ _1\"/>\u00e9faut pa<span class=\"_ _1\"/>r les <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rties su<span class=\"_ _1\"/>r les d\u00e9p\u00f4<span class=\"_ _1\"/>ts <span class=\"lscf ws113\">\u00e0 court terme aupr\u00e8s des </span>banques et les p<span class=\"_ _1\"/>roduits d\u00e9riv\u00e9s (cf. annexe 3<span class=\"_ _1\"/>2.<span class=\"ls1 ws0\">2</span>). Le Groupe n<span class=\"_ _1\"/>e s'attend cependant pas \u00e0 <span class=\"_ _1\"/>ce cas de figure <span class=\"lsd5 ws94\">car<span class=\"ls1 ws0\"> </span></span>le Groupe ne traite qu\u2019av<span class=\"_ _1\"/>ec des institu<span class=\"_ _1\"/>tions f<span class=\"_ _1\"/>inanci\u00e8r<span class=\"_ _1\"/>es de <span class=\"_ _1\"/>premier <span class=\"_ _1\"/>ordre. D<span class=\"_ _1\"/>e plu<span class=\"_ _1\"/>s, par p<span class=\"_ _1\"/>rincipe,<span class=\"_ _1\"/> le Gro<span class=\"_ _1\"/>upe n\u2019inv<span class=\"_ _7\"/>estit qu<span class=\"lscf ws110\">e dan<span class=\"_ _1\"/>s des titres hautement l<span class=\"_ _1\"/>iquides et \u00e0 court<span class=\"ls1 ws0\">-<span class=\"lsd5 ws94\">terme<span class=\"_ _13\"/> </span></span></span>(essenti<span class=\"_ _1\"/>ellement <span class=\"_ _1\"/>tr\u00e9so<span class=\"_ _1\"/>rerie et \u00ab \u00e9<span class=\"_ _1\"/>quiva<span class=\"_ _1\"/>lents d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie \u00bb) pou<span class=\"_ _1\"/>r lesq<span class=\"_ _1\"/>uels le G<span class=\"_ _1\"/>roupe ne<span class=\"_ _1\"/> compta<span class=\"_ _1\"/>bilise pa<span class=\"_ _7\"/>s<span class=\"_ _13\"/> de prov<span class=\"_ _1\"/>isions p<span class=\"_ _1\"/>our <span class=\"lscf ws110\">pertes<span class=\"_ _1\"/> de valeur \u00e9tant </span>donn\u00e9 l\u2019<span class=\"_ _1\"/>excellen<span class=\"_ _1\"/>t \u00ab cred<span class=\"_ _1\"/>it rating<span class=\"_ _1\"/> \u00bb des <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rties.<span class=\"ls1 ws0\">  </span>Le Groupe surveille le<span class=\"_ _1\"/>s changements potent<span class=\"_ _1\"/>iels de rating des con<span class=\"_ _1\"/>treparties en suivant l<span class=\"_ _1\"/>eurs \u00ab credit rat<span class=\"_ _1\"/>ing \u00bb externes sur une bas<span class=\"_ _1\"/>e continue ainsi que l\u2019\u00e9volution de leu<span class=\"_ _1\"/>rs taux pour l<span class=\"_ _1\"/>es contrats d\u2019\u00e9changes <span class=\"_ _1\"/>sur d\u00e9faut de cr\u00e9dit (c<span class=\"_ _1\"/>redit default swap) (ce <span class=\"_ _1\"/>qui est souvent un f<span class=\"_ _1\"/>acteur d\u00e9terminant d\u2019un<span class=\"_ _1\"/> changement futur du <span class=\"_ _1\"/>rating).<span class=\"ls1 ws0\"> </span>En outre,<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e est expos\u00e9 a<span class=\"_ _1\"/>u risq<span class=\"_ _1\"/>ue de <span class=\"_ _1\"/>cr\u00e9dit \u00e0 <span class=\"_ _1\"/>travers l\u2019<span class=\"_ _1\"/>octroi o<span class=\"_ _1\"/>ccasionn<span class=\"_ _1\"/>el de ga<span class=\"_ _1\"/>ranties ban<span class=\"_ _7\"/>caires sans<span class=\"ls1 ws0\">-<span class=\"_ _1\"/><span class=\"lsd3 ws118\">recours en<span class=\"_ _1\"/> faveur<span class=\"_ _1\"/> des cl<span class=\"_ _1\"/>ients </span></span>institutionnels ou gouv<span class=\"_ _1\"/>ernementaux. Au 31 d\u00e9c<span class=\"_ _1\"/>embre 2022, le Grou<span class=\"_ _1\"/>pe avait octroy\u00e9 des ga<span class=\"_ _1\"/>ranties bancaires pour un m<span class=\"_ _1\"/>ontant de 40 m<span class=\"_ _1\"/>illions EUR. Ce montant \u00e9tait de 49 millions EUR au 31 d\u00e9cembre 2021. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe n\u2019a pas m<span class=\"_ _1\"/>is en garantie <span class=\"_ _1\"/>des actifs financiers, et ne<span class=\"_ _1\"/> d\u00e9tient pas de s<span class=\"_ _1\"/>uret\u00e9s sur ses contrep<span class=\"lsd5 ws94\">artie<span class=\"_ _13\"/>s<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span></span>Risque de li<span class=\"_ _13\"/>quidit<span class=\"_ _13\"/>\u00e9<span class=\"ls1 ws0\"> </span>Conform\u00e9ment \u00e0 la po<span class=\"_ _1\"/>litique de tr\u00e9sorerie, le d\u00e9p<span class=\"_ _1\"/>artement de Tr\u00e9so<span class=\"_ _1\"/>rerie du Groupe g\u00e8re son <span class=\"_ _1\"/>co\u00fbt global de finance<span class=\"_ _1\"/>ment en util<span class=\"lse6 ws152\">isa<span class=\"_ _13\"/>nt<span class=\"_ _13\"/> une<span class=\"_ _13\"/> </span>combinaison de dett<span class=\"_ _1\"/>es \u00e0 taux fixe <span class=\"_ _1\"/>et variable. <span class=\"ls1 ws0\"> </span>Une r\u00e9s<span class=\"_ _1\"/>erve de l<span class=\"_ _1\"/>iquidit\u00e9s,<span class=\"_ _1\"/> que ce<span class=\"_ _1\"/> soit sou<span class=\"_ _1\"/>s l<span class=\"lscf ws110\">a forme <span class=\"_ _1\"/>de lignes de cr\u00e9di<span class=\"_ _1\"/>t ou de tr\u00e9sorerie, e<span class=\"_ _1\"/>st maintenue dans le but<span class=\"_ _1\"/> de garantir la solvabil<span class=\"_ _1\"/>it\u00e9 et la </span>flexibilit\u00e9 financi\u00e8re du <span class=\"_ _1\"/>Groupe \u00e0 tout momen<span class=\"_ _1\"/>t. A cette fin, Prox<span class=\"_ _1\"/>imus SA est entr\u00e9 dans d<span class=\"_ _1\"/>es accords d\u2019engagement d<span class=\"_ _1\"/>ans des cr\u00e9dits bila<span class=\"_ _1\"/>t\u00e9raux d\u2019\u00e9ch\u00e9a<span class=\"_ _1\"/>nce<span class=\"lscf ws110\">s diverses ainsi que<span class=\"_ _1\"/> dans un engag<span class=\"_ _1\"/>ement de nouvelle facil<span class=\"_ _1\"/>it\u00e9 de cr\u00e9dit li\u00e9e \u00e0 de<span class=\"_ _1\"/>s objectifs de <span class=\"_ _1\"/>performance durable (cr\u00e9dit<span class=\"_ _1\"/> sy<span class=\"ws118\">ndiqu\u00e9 </span></span>revolving) de 751 millions EUR. Po<span class=\"_ _1\"/>ur les questions de financement de moyen<span class=\"_ _1\"/> terme, le Groupe utilise d<span class=\"_ _1\"/>es obligations et des e<span class=\"lscf ws113\">mprunts \u00e0 moyen </span>terme. Le profil de ma<span class=\"_ _1\"/>turit\u00e9 des de<span class=\"_ _1\"/>ttes couvre plusieurs ann\u00e9es.<span class=\"_ _1\"/> Le d\u00e9partement <span class=\"_ _1\"/>de Tr\u00e9sorerie du Grou<span class=\"_ _1\"/>pe \u00e9value fr\u00e9quemment <span class=\"_ _1\"/>se<span class=\"lsd5 ws129\">s s<span class=\"_ _13\"/>our<span class=\"_ _13\"/>ces<span class=\"_ _13\"/> de<span class=\"_ _13\"/> </span>financement, en tenan<span class=\"_ _1\"/>t compte de son p<span class=\"_ _1\"/>ropre rating et des <span class=\"_ _1\"/>conditions g\u00e9n\u00e9rales du m<span class=\"_ _1\"/>arch\u00e9. <span class=\"ls1 ws0\"> </span>Le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span><span class=\"ws118\">d<span class=\"_ _1\"/>essous <span class=\"_ _1\"/>r\u00e9sume le p<span class=\"_ _1\"/>rofil d'<span class=\"_ _1\"/>\u00e9ch\u00e9anc<span class=\"_ _1\"/>e des pa<span class=\"_ _1\"/>ssifs \u00e0 lo<span class=\"_ _1\"/>ng ter<span class=\"_ _1\"/>me (et d<span class=\"_ _1\"/>es portio<span class=\"_ _1\"/>ns \u00e0 cou<span class=\"_ _1\"/>rt ter<span class=\"_ _1\"/>me connex<span class=\"_ _1\"/>es) port<span class=\"_ _1\"/>ant int<span class=\"_ _1\"/>\u00e9r\u00eat du G<span class=\"_ _1\"/>rou<span class=\"lscf\">pe<span class=\"ls1 ws0\">, <span class=\"lsd5 ws94\">\u00e0 </span></span></span></span></span>chaque date de cl\u00f4tu<span class=\"_ _1\"/>re. Ce profil d<span class=\"_ _1\"/>'\u00e9ch\u00e9ance est bas\u00e9 sur le<span class=\"_ _1\"/>s paiements d'int\u00e9r\u00eats cont<span class=\"_ _1\"/>ractuels non actualis\u00e9s <span class=\"_ _1\"/>et les remb<span class=\"ws113\">oursement<span class=\"_ _1\"/>s de capit<span class=\"_ _13\"/>al. </span>Pour les dettes \u00e0 taux<span class=\"_ _1\"/> variable, les <span class=\"_ _1\"/>taux d'int\u00e9r\u00eat utilis\u00e9s pour<span class=\"_ _1\"/> d\u00e9terminer les sorties d<span class=\"_ _1\"/>e tr\u00e9sorerie sont c<span class=\"_ _1\"/>eux en vigueur \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">leur der<span class=\"_ _13\"/>ni\u00e8r<span class=\"_ _13\"/>e da<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e </span></span>fixation des prix avant<span class=\"_ _1\"/> la date de repo<span class=\"_ _1\"/>rting (au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022 et 2021, r<span class=\"_ _1\"/>espective<span class=\"lsd3 ws118\">ment).<span class=\"_ _1\"/> Les dette<span class=\"_ _1\"/>s de l<span class=\"_ _1\"/>easing (po<span class=\"_ _1\"/>ur le p<span class=\"_ _1\"/>rofil d'\u00e9<span class=\"_ _1\"/>ch\u00e9ance d<span class=\"_ _1\"/>es </span>dettes d<span class=\"_ _1\"/>e leasin<span class=\"_ _1\"/>g, voir la<span class=\"_ _1\"/> note 6<span class=\"_ _1\"/>), les d\u00e9<span class=\"_ _1\"/>riv\u00e9s et<span class=\"_ _1\"/> les de<span class=\"_ _1\"/>ttes couran<span class=\"_ _7\"/>tes portant in<span class=\"_ _1\"/>t\u00e9r\u00eat n<span class=\"_ _1\"/>e sont <span class=\"_ _1\"/>pas consi<span class=\"_ _1\"/>d\u00e9r\u00e9s da<span class=\"_ _1\"/>ns ce <span class=\"_ _1\"/>tablea<span class=\"lscf\">u.<span class=\"ls1 ws0\"> </span></span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>2024<span class=\"ls1 ws0\"> </span>2025<span class=\"ls1 ws0\"> </span>2026<span class=\"ls1 ws0\"> </span>2027<span class=\"ls1 ws0\">-</span>2048<span class=\"ls1 ws0\"> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls10f ws166\">d\u00e9cembre 202<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span></span>Capital<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _82\"> </span><span class=\"ls100 ws14e\">252</span> <span class=\"_ _10f\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>1</span> <span class=\"_ _106\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _30\"> </span><span class=\"ls100 ws14e\">1.550</span> </span>Int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span></span>46<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span></span>46<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span></span>44<span class=\"ls1 ws0\"> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">29</span> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/>6</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>297<span class=\"ls1 ws0\"> </span>146<span class=\"ls1 ws0\"> </span>644<span class=\"ls1 ws0\"> </span>529<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>1.666<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>Capital<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _22a\"> </span><span class=\"lsff ws148\">111</span> <span class=\"_ _32\"> </span><span class=\"lsff ws148\">610</span> <span class=\"_ _106\"> </span><span class=\"ls100 ws14e\">509</span> <span class=\"_ _3d\"> </span><span class=\"lsff ws148\">18<span class=\"_ _13\"/></span> <span class=\"_ _106\"> </span><span class=\"lsff ws148\">1.5<span class=\"_ _13\"/>62<span class=\"_ _13\"/></span> </span>Int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _22b\"> </span></span>47<span class=\"ls1 ws0\"> <span class=\"_ _a2\"> </span></span>44<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span><span class=\"ls100 ws14e\">30</span> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">116<span class=\"_ _13\"/></span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>158<span class=\"ls1 ws0\"> </span>654<span class=\"ls1 ws0\"> </span>539<span class=\"ls1 ws0\"> </span>38<span class=\"ls1 ws0\"> </span>1.678<span class=\"ls1 ws0\"> </span>Les sort<span class=\"_ _1\"/>ies de <span class=\"ls109 ws11d\">tr\u00e9<span class=\"_ _1\"/>soreri<span class=\"_ _1\"/>e pr\u00e9v<span class=\"_ _1\"/>ues <span class=\"_ _1\"/>en 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">3 <span class=\"lsd3 ws118\">pour l<span class=\"_ _1\"/>\u2019ann\u00e9e d<span class=\"_ _1\"/>e r\u00e9f\u00e9ren<span class=\"_ _1\"/>ce 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">2 </span>et les so<span class=\"_ _1\"/>rties d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie pr<span class=\"_ _1\"/>\u00e9vues en<span class=\"_ _1\"/> 202<span class=\"ls1 ws0\">2 </span>pour<span class=\"_ _1\"/> l\u2019ann\u00e9e d<span class=\"_ _1\"/>e r\u00e9f<span class=\"_ _1\"/>\u00e9rence </span></span></span>202<span class=\"ls1 ws0\">1 <span class=\"lsda ws114\">sont <span class=\"lscf ws118\">impac<span class=\"lsd3\">t\u00e9es par<span class=\"_ _1\"/> les cert<span class=\"_ _1\"/>ificats<span class=\"_ _1\"/> du tr\u00e9sor<span class=\"_ _1\"/> et le<span class=\"_ _1\"/>s pr\u00eats \u00e0<span class=\"_ _1\"/> court <span class=\"_ _1\"/>terme.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span></span>Facili<span class=\"_ _13\"/>t\u00e9s de cr\u00e9di<span class=\"_ _13\"/>t bancai<span class=\"_ _13\"/>re au 31 d\u00e9cembre 202<span class=\"_ _13\"/>2<span class=\"ls1 ws0\"> </span>Outre le<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> portant <span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> mention<span class=\"_ _1\"/>n\u00e9s da<span class=\"_ _1\"/>ns les an<span class=\"_ _1\"/>nexes 1<span class=\"_ _1\"/>9.1 et 1<span class=\"_ _1\"/>9.2, le <span class=\"_ _1\"/>Groupe b\u00e9n<span class=\"_ _1\"/>\u00e9ficie d<span class=\"_ _1\"/>e facil<span class=\"_ _1\"/>it\u00e9s de c<span class=\"_ _1\"/>r\u00e9dit \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">terme de 751<span class=\"_ _1\"/> millions </span></span>EUR. Ces facilit\u00e9s sont<span class=\"_ _1\"/> accord\u00e9es par un<span class=\"_ _1\"/> groupe diversifi\u00e9 de banqu<span class=\"_ _1\"/>es belges et in<span class=\"_ _1\"/>ternationale<span class=\"lsd3 ws118\">s. Au 31<span class=\"_ _7\"/> d\u00e9cembre 2<span class=\"_ _1\"/>02<span class=\"ls1 ws0\">2<span class=\"lsd4 ws94\">, ces fa<span class=\"_ _13\"/>ci<span class=\"_ _13\"/>lit<span class=\"_ _13\"/>\u00e9s de cr<span class=\"_ _13\"/>\u00e9di<span class=\"_ _13\"/>t ne<span class=\"_ _13\"/> sont<span class=\"_ _13\"/> </span></span></span>pas utilis\u00e9es. Un mon<span class=\"_ _1\"/>tant total de 751 million<span class=\"_ _1\"/>s EUR de lignes de <span class=\"_ _1\"/>cr\u00e9dit est donc d<span class=\"_ _1\"/>isponible au 31 d\u00e9c<span class=\"_ _1\"/>embre 202<span class=\"ls1 ws0\">2<span class=\"lsd2 ws115\">. </span> </span>Le Groupe a \u00e9galem<span class=\"_ _1\"/>ent mis en pla<span class=\"_ _1\"/>ce un programme Euro<span class=\"_ _1\"/> Medium Term No<span class=\"_ _1\"/>tes (\"EMTN\") de 3,5<span class=\"ls1 ws0\"> </span>millia<span class=\"_ _1\"/>rds EUR et un program<span class=\"_ _1\"/>me de papier commercial (Commercial<span class=\"_ _1\"/> Paper, \"CP\") de 1 mill<span class=\"_ _1\"/>iard EUR. Au 31 d\u00e9c<span class=\"_ _1\"/>embre 202<span class=\"ls1 ws0\">2<span class=\"lsd1 ws119\">, un montant de 2.350 millions E<span class=\"_ _13\"/>UR \u00e9tait utilis\u00e9 da<span class=\"_ _13\"/>ns le cadre du </span></span>programme EMTN, <span class=\"_ _1\"/>tandis que le program<span class=\"_ _1\"/>me C<span class=\"ws118\">ommercial <span class=\"ls1 ws0\">P<span class=\"lsd5 ws94\">aper<span class=\"_ _13\"/></span> </span></span>pr\u00e9sente un mo<span class=\"_ _1\"/>ntan<span class=\"lsd2 ws0\">t \u00e9mis<span class=\"_ _1\"/> et exist<span class=\"_ _1\"/>ant d<span class=\"_ _1\"/>e <span class=\"lscc ws10f\">477 <span class=\"lsd1 ws119\">millions E<span class=\"_ _13\"/>UR.</span></span><span class=\"ls1\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-160-4": {
   "value": "Risque de t<span class=\"_ _13\"/>aux d\u2019int<span class=\"_ _13\"/>\u00e9r\u00eat<span class=\"ls1 ws0\"> </span>L'exposition du Groupe a<span class=\"_ _1\"/>ux variations de<span class=\"_ _1\"/>s taux d'int\u00e9r\u00eat du mar<span class=\"_ _1\"/>ch\u00e9 concerne principalem<span class=\"_ _1\"/>ent ses obligations fin<span class=\"_ _1\"/>anci\u00e8res \u00e0 long<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">te<span class=\"_ _1\"/>rme. La Tr\u00e9sorer<span class=\"_ _1\"/>ie </span></span>du Groupe g\u00e8re l'expo<span class=\"_ _1\"/>sition du Gro<span class=\"_ _1\"/>upe aux variations des <span class=\"_ _1\"/>taux d\u2019int\u00e9r\u00eat et le <span class=\"_ _1\"/>co\u00fbt global du finance<span class=\"_ _1\"/>ment en utilisant une com<span class=\"_ _1\"/>binaison de dettes<span class=\"_ _1\"/> \u00e0 taux fixe et variable,<span class=\"_ _1\"/> conform\u00e9ment \u00e0 la po<span class=\"_ _1\"/>litique de gestion des<span class=\"_ _1\"/> risques financiers du G<span class=\"_ _1\"/>roupe. L'objectif de c<span class=\"_ _1\"/>ette politique<span class=\"ls1 ws0\"> </span>est d'atteindre<span class=\"_ _1\"/> un \u00e9quilibre optimal <span class=\"_ _1\"/>entre l<span class=\"_ _1\"/>e co\u00fbt to<span class=\"_ _1\"/>tal du f<span class=\"_ _1\"/>inancem<span class=\"lsd2 ws0\">en<span class=\"_ _1\"/>t, la<span class=\"_ _1\"/> minimis<span class=\"_ _1\"/>ation d<span class=\"_ _1\"/>es risqu<span class=\"_ _1\"/>es et la<span class=\"_ _1\"/> pr\u00e9ven<span class=\"_ _1\"/>tion d<span class=\"_ _1\"/>e la vola<span class=\"_ _7\"/>tilit\u00e9 des <span class=\"_ _1\"/>r\u00e9sulta<span class=\"_ _1\"/>ts fin<span class=\"_ _1\"/>anciers,<span class=\"_ _1\"/> tout e<span class=\"_ _1\"/>n ten<span class=\"_ _1\"/>ant </span>compte des condition<span class=\"_ _1\"/>s et des opportunit\u00e9s du <span class=\"_ _1\"/>march\u00e9 ainsi que d<span class=\"_ _1\"/>e la strat\u00e9gie commercial<span class=\"_ _1\"/>e du Groupe.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Les dettes \u00e0 int\u00e9r\u00eats non cou<span class=\"_ _1\"/>rantes de Proximus<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">(y compris<span class=\"_ _1\"/> leurs parties courantes) a<span class=\"_ _1\"/>u 31 d\u00e9cembre 2<span class=\"_ _1\"/>022 et 2021 \u00e9taient prin<span class=\"_ _1\"/>cipalement des </span></span>dettes \u00e0 taux fixe, co<span class=\"_ _1\"/>mme le montrent le<span class=\"_ _1\"/>s tableaux ci<span class=\"ls1 ws0\">-</span>dessous. C<span class=\"_ _1\"/>es tableaux indiquent \u00e9gal<span class=\"_ _1\"/>ement le taux d'int<span class=\"_ _1\"/>\u00e9r\u00eat moyen de ces det<span class=\"_ _1\"/>tes, ainsi que leur dur<span class=\"_ _1\"/>\u00e9e moyen<span class=\"_ _1\"/>ne jusqu'<span class=\"_ _1\"/>\u00e0 l'\u00e9ch\u00e9<span class=\"_ _1\"/>ance et l'<span class=\"_ _7\"/>effet des acco<span class=\"_ _1\"/>rds de <span class=\"_ _1\"/>swap de <span class=\"_ _1\"/>taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat <span class=\"_ _1\"/>et de d<span class=\"_ _1\"/>evises (I<span class=\"_ _1\"/>RCS) su<span class=\"_ _1\"/>r l'obliga<span class=\"_ _1\"/>tion la<span class=\"_ _1\"/>bellis\u00e9e en<span class=\"_ _7\"/> JPY. <span class=\"lse6 ws12f\">Les<span class=\"_ _13\"/> </span>dettes de location et<span class=\"_ _1\"/> les dettes courantes po<span class=\"_ _1\"/>rtant int\u00e9r\u00eat ne sont pa<span class=\"_ _1\"/>s prises en compte dan<span class=\"_ _1\"/>s ces deux tabl<span class=\"_ _1\"/>eaux.<span class=\"ls1 ws0\"> </span>Il convient de <span class=\"lscf ws110\">noter que,<span class=\"_ _1\"/> comme expliqu\u00e9 \u00e0 la no<span class=\"_ _1\"/>te 32.1, le Groupe a<span class=\"_ _1\"/> conclu en 2022 d<span class=\"_ _1\"/>es swaps de taux<span class=\"_ _1\"/> d'int\u00e9r\u00eat \u00e0 terme pour<span class=\"_ _1\"/> couvrir son exp<span class=\"lsda ws114\">osition </span></span>\u00e0 la variabilit\u00e9 des flux d<span class=\"_ _1\"/>e tr\u00e9soreri<span class=\"_ _1\"/>e attribuable au risque de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat \u00e0 long <span class=\"_ _1\"/>terme associ\u00e9 aux obli<span class=\"_ _1\"/>gations qui se<span class=\"lsce ws10f\">ront \u00e9mises en 2023 et 2025.<span class=\"ls1 ws0\"> </span></span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>Emprunts dir<span class=\"_ _1\"/>ects<span class=\"ls1 ws0\"> </span>Contrats IRC<span class=\"_ _1\"/>S<span class=\"ls1 ws0\"> </span>Obligation<span class=\"_ _1\"/>s nettes<span class=\"ls1 ws0\"> </span>Taux Dur\u00e9e Taux Dur\u00e9e Taux Dur\u00e9e Montant d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne notionnel moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 (en millions (en millions (en millions (en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>(en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>(en ann\u00e9es)<span class=\"_ _13\"/><span class=\"ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR Fixe <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _d4\"> </span><span class=\"lsff ws148\">1,37%<span class=\"_ _13\"/></span> <span class=\"_ _7c\"> </span>7 <span class=\"_ _13d\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _68\"> </span><span class=\"lsff ws148\">1,37<span class=\"_ _13\"/>%</span> <span class=\"_ _ba\"> </span>7 Variable<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _36\"> </span> <span class=\"_ _99\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,34%</span> <span class=\"_ _d9\"> </span>4 <span class=\"_ _69\"> </span> <span class=\"_ _99\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _bf\"> </span><span class=\"ls100 ws14e\">2,34%<span class=\"_ _13\"/></span> <span class=\"_ _7b\"> </span>4 </span>JPY<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span> <span class=\"_ _b3\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _9a\"> </span> <span class=\"_ _112\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> </span>Fixe <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _6a\"> </span><span class=\"ls111 ws14c\">5,04%<span class=\"_ _13\"/></span> <span class=\"_ _4a\"> </span>4 <span class=\"_ _5f\"> </span> <span class=\"_ _d3\"> </span>-<span class=\"lsff ws148\">11</span> <span class=\"_ _65\"> </span>-<span class=\"ls111 ws14c\">5,04%</span> <span class=\"_ _18\"> </span>4 <span class=\"_ _69\"> </span> <span class=\"_ _112\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.761<span class=\"ls1 ws0\"> </span>1,38<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>7 0 2.761<span class=\"ls1 ws0\"> </span>1,37<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>7 (1) Taux d\u2019int\u00e9r\u00eat moyen pond\u00e9r\u00e9 qui<span class=\"_ _1\"/> tient c<span class=\"_ _13\"/>ompte des taux d\u2019int\u00e9r\u00eat les plus r\u00e9cents pour<span class=\"_ _1\"/> les emprunts \u00e0 taux variable.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>Emprunts dir<span class=\"_ _1\"/>ects<span class=\"ls1 ws0\"> </span>Contrats IRC<span class=\"_ _1\"/>S<span class=\"ls1 ws0\"> </span>Obligation<span class=\"_ _1\"/>s nettes<span class=\"ls1 ws0\"> </span>Taux Dur\u00e9e Taux Dur\u00e9e Taux Dur\u00e9e Montant d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne Montant d\u00fb (\u00e0 d'int\u00e9r<span class=\"_ _1\"/>\u00eats moyenne notionnel moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 r\u00e9cup\u00e9rer)<span class=\"ls1 ws0\"> </span>moyen jusqu'\u00e0 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 pond\u00e9r\u00e9 (1)<span class=\"ls1 ws0\"> </span>maturit\u00e9 (en millions (en millions (en millions  <span class=\"_ _b3\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span>  <span class=\"_ _65\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span>  <span class=\"_ _67\"> </span><span class=\"ws14c\">(en ann\u00e9es)</span> EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR)<span class=\"ls1 ws0\"> </span>EUR <span class=\"_ _133\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _b3\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Fixe <span class=\"_ _fb\"> </span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _36\"> </span><span class=\"lsff ws148\">1,42%<span class=\"_ _13\"/></span> <span class=\"_ _47\"> </span>8 <span class=\"_ _5f\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _b3\"> </span><span class=\"fc14\"> <span class=\"_ _63\"> </span></span><span class=\"ls100 ws14e\">2.750</span> <span class=\"_ _67\"> </span><span class=\"lsff ws148\">1,42<span class=\"_ _13\"/>%</span> <span class=\"_ _bf\"> </span>8 Variable<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _39\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _36\"> </span><span class=\"fc14\"> <span class=\"_ _99\"> </span></span><span class=\"lsff ws148\">11<span class=\"_ _13\"/></span> <span class=\"_ _ed\"> </span>-<span class=\"ls111 ws14c\">0,72%</span> <span class=\"_ _229\"> </span><span class=\"ls111 ws14c\">4,96</span> <span class=\"_ _2c\"> </span><span class=\"fc14\"> <span class=\"_ _99\"> </span></span><span class=\"lsff ws148\">11</span> <span class=\"_ _ed\"> </span>-<span class=\"ls111 ws14c\">0,7<span class=\"_ _13\"/>2%</span> <span class=\"_ _45\"> </span>5 </span>JPY<span class=\"ls1 ws0\"> <span class=\"_ _4e\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _ec\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _9a\"> </span><span class=\"fc14\"> <span class=\"_ _112\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> </span>Fixe <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _6a\"> </span><span class=\"ls111 ws14c\">5,04%<span class=\"_ _13\"/></span> <span class=\"_ _49\"> </span>5 <span class=\"_ _5f\"> </span><span class=\"fc14\"> <span class=\"_ _d3\"> </span></span>-<span class=\"lsff ws148\">11</span> <span class=\"_ _65\"> </span>-<span class=\"ls111 ws14c\">5,04%</span> <span class=\"_ _7d\"> </span><span class=\"ls111 ws14c\">4,96</span> <span class=\"_ _2c\"> </span><span class=\"fc14\"> <span class=\"_ _b3\"> </span></span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>2.761<span class=\"ls1 ws0\"> </span>1,43<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>8 0 2.761<span class=\"ls1 ws0\"> </span>1,41%<span class=\"ls1 ws0\"> </span>8 (1) Taux d\u2019int\u00e9r\u00eat moyen pond\u00e9r\u00e9 qui<span class=\"_ _1\"/> tient c<span class=\"_ _13\"/>ompte des taux d\u2019int\u00e9r\u00eat les plus r\u00e9cents pour<span class=\"_ _1\"/> les emprunts \u00e0 taux variable.<span class=\"ls1 ws0\"> </span>Le 29 juin 2021, l<span class=\"_ _1\"/>e Groupe a concl<span class=\"_ _1\"/>u un swap de taux d'<span class=\"_ _1\"/>int\u00e9r\u00eat pour co<span class=\"_ _1\"/>uvrir son exposition \u00e0 la va<span class=\"_ _1\"/>riabilit\u00e9 des flux d<span class=\"_ _1\"/>e tr\u00e9sorerie attribuable<span class=\"_ _1\"/>s au risque de taux d'int\u00e9r\u00eat \u00e0 long <span class=\"_ _1\"/>terme associ\u00e9 \u00e0 l'\u00e9m<span class=\"_ _1\"/>ission hautement probab<span class=\"_ _1\"/>le d'une dette \u00e0 long <span class=\"_ _1\"/>terme \u00e0 taux f<span class=\"_ _1\"/>ixe de 750 millions d<span class=\"lsda ws122\">'euros, dont l'\u00e9miss<span class=\"_ _13\"/>ion </span>est pr\u00e9v<span class=\"_ _1\"/>ue en nov<span class=\"_ _7\"/>embre 2021 et<span class=\"_ _1\"/> qui s'<span class=\"_ _1\"/>est effec<span class=\"_ _1\"/>tivem<span class=\"lscf ws110\">ent ma<span class=\"_ _1\"/>t\u00e9rialis\u00e9e le 10 novemb<span class=\"_ _1\"/>re 2021 pour c<span class=\"_ _1\"/>e montant. La couvertur<span class=\"_ _1\"/>e, pour un montant </span>nominal de 600 m<span class=\"_ _1\"/>illions d'euros fix\u00e9 \u00e0 0,<span class=\"_ _1\"/>44 %, a \u00e9t\u00e9 d\u00e9nou\u00e9<span class=\"_ _1\"/>e \u00e0 cette date et a<span class=\"_ _1\"/> donn\u00e9 lieu au paiem<span class=\"_ _1\"/>ent d'un montant de 12,9<span class=\"_ _1\"/> mi<span class=\"lsd1 ws114\">llions d'euros aux </span>contrepa<span class=\"_ _1\"/>rties de l<span class=\"_ _1\"/>a couve<span class=\"_ _1\"/>rt<span class=\"lscf ws110\">ure. Le <span class=\"_ _1\"/>Groupe applique la comp<span class=\"_ _1\"/>tabilit\u00e9 de couverture<span class=\"_ _1\"/> \u00e0 ce swap (couver<span class=\"_ _1\"/>ture de flux de tr\u00e9so<span class=\"_ _1\"/>rerie).<span class=\"ls1 ws0\"> </span></span>Le 14 f\u00e9vrier 2022, le<span class=\"_ _1\"/> Groupe a co<span class=\"_ _1\"/>nclu des swaps de taux <span class=\"_ _1\"/>d'int\u00e9r\u00eat pour couvrir son <span class=\"_ _1\"/>exposition \u00e0 la vari<span class=\"_ _1\"/>abilit\u00e9 des flux de t<span class=\"ws113\">r\u00e9sorer<span class=\"_ _1\"/>ie attribuables au </span>ri<span class=\"_ _13\"/>s<span class=\"_ _13\"/>qu<span class=\"lscf ws110\">e de taux d'int\u00e9r\u00eat \u00e0 long<span class=\"_ _1\"/> terme associ\u00e9 \u00e0<span class=\"_ _1\"/> l'\u00e9mission hautemen<span class=\"_ _1\"/>t probable de dettes \u00e0 lo<span class=\"_ _1\"/>ng terme <span class=\"_ _1\"/>\u00e0 taux fixe pour refinan<span class=\"_ _1\"/>cer l<span class=\"lsd4 ws94\">es eu<span class=\"_ _13\"/>ro<span class=\"ls1 ws0\">-</span></span><span class=\"ws118\">obligations </span></span>\u00e0 long t<span class=\"_ _1\"/>erme a<span class=\"_ _1\"/>rrivant \u00e0 \u00e9<span class=\"_ _1\"/>ch\u00e9ance <span class=\"_ _1\"/>en 20<span class=\"_ _1\"/>24 et 202<span class=\"_ _1\"/>5. Le Gro<span class=\"_ _1\"/>upe ap<span class=\"_ _1\"/>plique la<span class=\"_ _1\"/> comptab<span class=\"_ _1\"/>ilit\u00e9 d<span class=\"_ _1\"/>e couver<span class=\"_ _1\"/>ture \u00e0 ce<span class=\"_ _1\"/>s swaps <span class=\"lscf ws110\">(<span class=\"_ _1\"/>couverture des flux <span class=\"_ _1\"/>de </span>tr\u00e9soreri<span class=\"_ _1\"/>e).<span class=\"ls1 ws0\"> </span>Le 30 novembre 2022,<span class=\"_ _1\"/> le Groupe <span class=\"_ _1\"/>a conclu un swap de<span class=\"_ _1\"/> taux d'int\u00e9r\u00eat <span class=\"_ _1\"/>pour couvrir son exposition<span class=\"_ _1\"/> \u00e0 la variabilit\u00e9 de<span class=\"_ _1\"/>s flux de tr\u00e9sorerie att<span class=\"_ _1\"/>ribuable au risque d<span class=\"_ _1\"/>e taux d'i<span class=\"_ _1\"/>nt\u00e9r\u00ea<span class=\"_ _1\"/>t \u00e0 long t<span class=\"_ _1\"/>erme a<span class=\"_ _1\"/>ssoci\u00e9 \u00e0 l<span class=\"_ _1\"/>'\u00e9missio<span class=\"_ _1\"/>n hautem<span class=\"_ _1\"/>ent p<span class=\"lscf ws110\">roba<span class=\"_ _1\"/>ble d'une dette \u00e0 lo<span class=\"_ _1\"/>ng terme \u00e0 taux fixe de<span class=\"_ _1\"/> 500 millions d'<span class=\"_ _1\"/>euros, dont </span>l'\u00e9mission est pr\u00e9vue en <span class=\"_ _1\"/>mars 2023. Le Grou<span class=\"_ _1\"/>pe applique la com<span class=\"_ _1\"/>ptabilit\u00e9 de couvertu<span class=\"_ _1\"/>re \u00e0 ce swap (couv<span class=\"_ _1\"/>erture de flux de tr\u00e9so<span class=\"_ _1\"/>re<span class=\"lsd7\">rie).<span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-162-4": {
   "value": "Risque de t<span class=\"_ _13\"/>aux de c<span class=\"_ _13\"/>hange<span class=\"ls1 ws0\"> </span>Le principal risque de <span class=\"ws110\">change rencontr\u00e9 par le Group<span class=\"_ _1\"/>e r\u00e9sulte de ses <span class=\"_ _1\"/>activit\u00e9s op\u00e9rationnelles. Ce <span class=\"_ _1\"/>risque appara\u00eet lors des ven<span class=\"_ _1\"/>tes ou des ach<span class=\"_ _1\"/>ats </span>r\u00e9alis\u00e9<span class=\"_ _1\"/>s par les un<span class=\"_ _7\"/>it\u00e9s op\u00e9ratio<span class=\"_ _1\"/>nnelles dan<span class=\"_ _7\"/>s une devise a<span class=\"_ _1\"/>utre qu<span class=\"_ _1\"/>e l\u2019eu<span class=\"_ _1\"/>ro. De t<span class=\"_ _1\"/>elles tran<span class=\"_ _7\"/>sactions libell<span class=\"_ _1\"/>\u00e9es <span class=\"_ _1\"/>en devises a<span class=\"_ _1\"/>utres<span class=\"_ _1\"/> <span class=\"lscf ws110\">que l\u2019eur<span class=\"lsda ws122\">o sont </span></span>essentiel<span class=\"_ _1\"/>lement<span class=\"_ _1\"/> r\u00e9alis\u00e9e<span class=\"_ _1\"/>s dans le<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd3 ws121\">segment<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd2\">Intern<span class=\"_ _1\"/>ational<span class=\"_ _1\"/> Carrier<span class=\"_ _1\"/> Servic<span class=\"_ _1\"/>es (BI<span class=\"_ _1\"/>CS) et <span class=\"_ _1\"/>TeleSig<span class=\"_ _1\"/>n. En ef<span class=\"_ _1\"/>fet, l<span class=\"_ _1\"/>es activ<span class=\"_ _1\"/>it\u00e9s inte<span class=\"_ _1\"/>rnatio<span class=\"_ _1\"/>nales d<span class=\"_ _1\"/>e ce<span class=\"ls1\">s <span class=\"lsd3 ws121\">segm<span class=\"_ _1\"/>ent<span class=\"ls1 ws0\">s </span></span></span></span></span></span></span>g\u00e9n<span class=\"_ _13\"/>\u00e8re<span class=\"_ _13\"/>nt des<span class=\"_ _13\"/> pai<span class=\"_ _13\"/>eme<span class=\"_ _13\"/>nts e<span class=\"_ _13\"/>n di<span class=\"_ _13\"/>ff\u00e9r<span class=\"_ _13\"/>ente<span class=\"_ _13\"/>s de<span class=\"_ _13\"/>vis<span class=\"_ _13\"/>es \u00e9tr<span class=\"_ _13\"/>ang<span class=\"_ _13\"/>\u00e8res<span class=\"_ _13\"/>, d<span class=\"_ _13\"/>e et ver<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"lsd3 ws123\">les soci\u00e9t\u00e9s avec<span class=\"_ _1\"/> lesquelle<span class=\"_ _1\"/>s <span class=\"ws118\">elles in<span class=\"_ _1\"/>teragissen<span class=\"_ _1\"/>t.<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">De plus, Proximu<span class=\"_ _1\"/>s ainsi qu\u2019un </span></span></span></span></span>certain<span class=\"_ _1\"/> nombre d<span class=\"_ _1\"/>e filial<span class=\"_ _1\"/>es sont <span class=\"_ _1\"/>engag\u00e9e<span class=\"_ _1\"/>s dans d<span class=\"_ _1\"/>es activit<span class=\"_ _1\"/>\u00e9s interna<span class=\"_ _7\"/>ti<span class=\"_ _13\"/>ona<span class=\"_ _1\"/>les (ICT, <span class=\"_ _1\"/>roaming<span class=\"_ _1\"/>, investis<span class=\"_ _1\"/>semen<span class=\"_ _1\"/>ts et d\u00e9pen<span class=\"_ _1\"/>ses op\u00e9<span class=\"_ _1\"/>rat<span class=\"lsd1 ws114\">ionnelles) g\u00e9<span class=\"_ _1\"/>n\u00e9rant </span>des expositions aux devises. <span class=\"ls1 ws0\"> </span>Les risque<span class=\"_ _1\"/>s de change sont cou<span class=\"_ _1\"/><span class=\"lscf ws110\">verts dans la me<span class=\"_ _1\"/>sure o\u00f9 ils sont su<span class=\"_ _1\"/>sceptibles d\u2019influencer les f<span class=\"_ _1\"/>lux de tr\u00e9sorerie du Groupe<span class=\"_ _1\"/>. Les risques de c<span class=\"_ _1\"/>hange qui </span>n\u2019influencent pas les flux <span class=\"_ _1\"/>de tr\u00e9sorerie du G<span class=\"_ _1\"/>roupe (par exemple, les <span class=\"_ _1\"/>risques r\u00e9sultant de la con<span class=\"_ _1\"/>version dans la devi<span class=\"_ _1\"/>se foncti<span class=\"lsd1 ws114\">onnelle du G</span>roupe, de<span class=\"_ _1\"/>s actifs et passifs li\u00e9s a<span class=\"_ _1\"/>ux op\u00e9rations \u00e9trang\u00e8<span class=\"_ _1\"/>res) ne sont d\u2019office pas<span class=\"_ _1\"/> couverts. Cependant, l<span class=\"_ _1\"/>e Groupe pourrait <span class=\"_ _1\"/>envisager de couvrir ce <span class=\"_ _1\"/>risque appel\u00e9 \u00e9carts de conversion<span class=\"_ _1\"/> si l\u2019impact s\u2019av\u00e9rait \u00eatre m<span class=\"_ _1\"/>at\u00e9riel pour les \u00e9tat<span class=\"_ _1\"/>s financiers du G<span class=\"_ _1\"/>roupe. <span class=\"ls1 ws0\"> </span>L<span class=\"lscf ws110\">es instruments finan<span class=\"_ _1\"/>ciers typiquement utilis\u00e9s pou<span class=\"_ _1\"/>r g\u00e9rer le risque d<span class=\"_ _1\"/>e change sont les <span class=\"_ _1\"/>contrats de change \u00e0 <span class=\"_ _1\"/>terme et les opti<span class=\"lsd9 ws151\">o<span class=\"_ _1\"/>ns sur dev<span class=\"_ _1\"/>ises. <span class=\"ls1 ws0\"> </span></span></span>En 202<span class=\"ls1 ws0\">2 <span class=\"lsdd ws11b\">et </span></span><span class=\"ws116\">2021<span class=\"lscf ws110\">, le Groupe n\u2019\u00e9tai<span class=\"_ _1\"/>t expos\u00e9 au risque de ch<span class=\"_ _1\"/>ange que pour ses act<span class=\"_ _1\"/>ivit\u00e9s op\u00e9rationnelles. Les <span class=\"_ _1\"/>transac<span class=\"lsd1 ws114\">tions en devises \u00e9trang<span class=\"_ _1\"/>\u00e8res sont </span></span></span>reconnues en devise fonctionnelle<span class=\"_ _1\"/> \u00e0 l\u2019origine au taux en vigueur \u00e0<span class=\"_ _1\"/> la date de la transaction. Les actif<span class=\"_ _1\"/>s et passifs mon\u00e9taire<span class=\"lsd3 ws118\">s en d<span class=\"_ _1\"/>evises<span class=\"_ _1\"/> \u00e9trang\u00e8r<span class=\"_ _1\"/>es </span>sont convertis vers la devise fonct<span class=\"_ _1\"/>ionnelle \u00e0 la date du bilan au <span class=\"_ _1\"/>taux en <span class=\"lsd3 ws118\">vigueur<span class=\"_ _1\"/> \u00e0 cette<span class=\"_ _1\"/> date. L<span class=\"_ _1\"/>es diff\u00e9r<span class=\"_ _1\"/>ences<span class=\"_ _1\"/> de chang<span class=\"_ _1\"/>es nette<span class=\"_ _1\"/>s r\u00e9sul<span class=\"_ _1\"/>tant de l<span class=\"_ _1\"/>a </span>conversio<span class=\"_ _1\"/>n des <span class=\"_ _1\"/>actifs et p<span class=\"_ _1\"/>assifs mo<span class=\"_ _7\"/>n\u00e9taires son<span class=\"_ _1\"/>t reconnu<span class=\"_ _1\"/>es via l<span class=\"_ _1\"/>e compte d<span class=\"_ _1\"/>e r\u00e9sul<span class=\"_ _1\"/>tats. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>La comptabilit\u00e9 de couverture est cependant appliqu\u00e9e dans un nombre limit\u00e9 <span class=\"_ _13\"/>de cas avec pour con<span class=\"lsd3 ws118\">s\u00e9quen<span class=\"_ _1\"/>ce que l<span class=\"_ _1\"/>es parti<span class=\"_ _1\"/>es effect<span class=\"_ _1\"/>ives de<span class=\"_ _1\"/>s gains et </span>pertes sur les ins<span class=\"_ _1\"/>truments de couvertures <span class=\"_ _1\"/>sont reconnues via les aut<span class=\"_ _1\"/>res \u00e9l\u00e9ments du r\u00e9<span class=\"_ _1\"/>sultat global jusqu\u2019\u00e0 l\u2019ex\u00e9<span class=\"_ _1\"/>cution ou la<span class=\"ls1 ws0\"> </span>r\u00e9alisation d<span class=\"_ _1\"/>u sous<span class=\"ls1 ws0\">-</span>jacent. Si la transact<span class=\"_ _1\"/>ion faisant l\u2019objet d\u2019une couv<span class=\"_ _1\"/>erture entra\u00eene la co<span class=\"_ _1\"/>mptabilisation d\u2019un actif, la val<span class=\"_ _1\"/>eur comptable de<span class=\"_ _1\"/> cet actif lors de <span class=\"_ _1\"/>sa comptabilisation initiale re<span class=\"_ _1\"/>prend les montants reconnus<span class=\"_ _1\"/> au pr\u00e9alable via le<span class=\"_ _1\"/>s autres \u00e9l\u00e9ments d<span class=\"_ _1\"/>u r\u00e9sultat global. La pa<span class=\"_ _1\"/>rtie no<span class=\"lsd3 ws118\">n eff<span class=\"_ _1\"/>icace de l<span class=\"_ _1\"/>a </span>couvertu<span class=\"_ _1\"/>re des flux de tr\u00e9so<span class=\"_ _1\"/>rer<span class=\"lscf ws113\">ie est toujours comptabilis\u00e9e via le compte de r\u00e9sultats. <span class=\"ls1 ws0\"> </span></span>Le Groupe a r\u00e9alis\u00e9 une analys<span class=\"_ _1\"/>e de sensibilit\u00e9 aux risques de change<span class=\"_ _1\"/> EUR/USD, EUR/GBP, EUR/CHF, <span class=\"_ _1\"/>EUR/<span class=\"ls125 ws145\">SDR<span class=\"_ _13\"/></span><span class=\"ws119\">, EUR/ZAR, EUR/AUD <span class=\"_ _13\"/>and </span>EUR/HKD, parit\u00e9s de <span class=\"_ _1\"/>devises dans lesqu<span class=\"_ _1\"/>elles le Groupe \u00e9tait <span class=\"_ _1\"/>typiqueme<span class=\"lsd1 ws114\">nt expos\u00e9 via ses act<span class=\"_ _1\"/>ivit\u00e9s op\u00e9rationnelles en 202<span class=\"ls1 ws0\">2. </span></span>Devise \u00e9trang\u00e8re Effet dans le compte de r\u00e9sultat si la devise \u00e9trang\u00e8re par rapport \u00e0 l'EUR varie Position n<span class=\"_ _1\"/>ette du (en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>Taux de cl\u00f4ture<span class=\"ls1 ws0\"> </span>de :<span class=\"ls1 ws0\"> </span>Groupe au 31/12/2022<span class=\"ls1 ws0\"> </span>(en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>-<span class=\"lsff ws148\">15,<span class=\"_ _13\"/>0%</span> -<span class=\"lsff ws148\">10,0<span class=\"_ _13\"/>%</span> -<span class=\"ls115 ws16d\">5%</span> -<span class=\"ls111 ws14c\">2,5<span class=\"_ _13\"/>%</span> 2,5<span class=\"_ _13\"/>%<span class=\"ls1 ws0\"> </span>5%<span class=\"ls1 ws0\"> </span>10%<span class=\"ls1 ws0\"> </span>15%<span class=\"ls1 ws0\"> </span>1 EUR = xxx<span class=\"ws0\"> </span>(en EUR<span class=\"_ _13\"/>)<span class=\"ws0\"> </span>1.584<span class=\"_ _13\"/>.714<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>USD<span class=\"ls1 ws0\"> </span>-<span class=\"ls100 ws14e\">222.864</span> -<span class=\"lsff ws148\">148.<span class=\"_ _13\"/>576</span>-<span class=\"ls100 ws14e\">74.288</span>-<span class=\"lsff ws148\">37.14<span class=\"_ _13\"/>4</span>37.14<span class=\"_ _13\"/>4<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>74.288<span class=\"ls1 ws0\"> </span>148.5<span class=\"_ _13\"/>76<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>222.864<span class=\"ls1 ws0\"> </span>1,07<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">1.285.070</span>GBP 217.335<span class=\"ls1 ws0\"> </span>144.890<span class=\"ls1 ws0\"> </span>72.44536.222-<span class=\"ls100 ws14e\">36.222</span>-<span class=\"ls10f ws16c\">72.445</span> -<span class=\"ls10f ws16c\">144.890</span> -<span class=\"ls100 ws14e\">217.335</span>0,89<span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">710.957</span>CHF<span class=\"ls1 ws0\"> </span>108.301<span class=\"ls1 ws0\"> </span>72.200<span class=\"ls1 ws0\"> </span>36.10018.050-<span class=\"lsfe ws14d\">18.050</span>-<span class=\"lsfe ws14d\">36.100</span>-<span class=\"ls100 ws14e\">72.200</span> -<span class=\"lsfe ws14d\">108.301</span>0,98<span class=\"ls1 ws0\"> </span>-<span class=\"lsfc ws14a\">790.294</span>SDR<span class=\"ls1 ws0\"> </span>148.456<span class=\"ls1 ws0\"> </span>98.971<span class=\"ls1 ws0\"> </span>49.48524.743-<span class=\"ls10f ws16c\">24.743</span>-<span class=\"ls10f ws16c\">49.485</span>-<span class=\"lsfc ws14a\">98.971</span> -<span class=\"ls10f ws16c\">148.456</span>0,80<span class=\"ls1 ws0\"> </span>2.417.219<span class=\"ls1 ws0\"> </span>ZAR<span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">20.034</span>-<span class=\"ls100 ws14e\">13.356</span>-<span class=\"lsfc ws14a\">6.678</span>-<span class=\"ls100 ws14e\">3.339</span>3.3396.67813.356<span class=\"ls1 ws0\"> </span>20.03418,10<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.201.<span class=\"_ _13\"/>924<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>AUD<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">114.8<span class=\"_ _13\"/>85</span>-<span class=\"lsfc ws14a\">76.590</span>-<span class=\"ls100 ws14e\">38.295</span>-<span class=\"lsff ws148\">19.14<span class=\"_ _13\"/>7</span>19.14<span class=\"_ _13\"/>738.29576.590<span class=\"ls1 ws0\"> </span>114.88<span class=\"_ _13\"/>51,57<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>1.013.900<span class=\"ls1 ws0\"> </span>HKD<span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">18.288</span>-<span class=\"lsff ws148\">12.1<span class=\"_ _13\"/>92</span>-<span class=\"lsfc ws14a\">6.096</span>-<span class=\"lsfe ws14d\">3.048</span>3.0486.09612.1<span class=\"_ _13\"/>92<span class=\"ls1 ws0\"> </span>18.2888,32<span class=\"ls1 ws0\"> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>98.021<span class=\"ls1 ws0\"> </span>65.347<span class=\"ls1 ws0\"> </span>32.674<span class=\"ls1 ws0\"> </span>16.337<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">16.3<span class=\"_ _13\"/>37</span> -<span class=\"ls100 ws14e\">32.674</span> -<span class=\"ls100 ws14e\">65.347</span> -<span class=\"lsfc ws14a\">98.02<span class=\"_ _13\"/>1</span> Notes<span class=\"_ _13\"/> :<span class=\"ls1 ws0\"> </span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span>+<span class=\"lsce ws12e\">15 %</span><span class=\"ff51\"> </span>\u00bb <span class=\"lscf ws110\">signifie que la devise <span class=\"_ _1\"/>\u00e9trang\u00e8re gagne 15 % p<span class=\"_ _1\"/>ar rapport \u00e0 l<span class=\"_ _1\"/>'euro<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d\">\u00ab<span class=\"ff51\"> </span>- <span class=\"lsdb ws128\">15 %</span><span class=\"ff51\"> </span>\u00bb <span class=\"lscf ws110\">signifie que la devise \u00e9t<span class=\"_ _1\"/>rang\u00e8re perd 15 %<span class=\"_ _1\"/> par rapport \u00e0 l'euro<span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lscf ws110\">Un signe positif signifie un b<span class=\"_ _1\"/>\u00e9n\u00e9fice dans le<span class=\"_ _1\"/> compte de r\u00e9sultat<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"_ _b0\"> </span><span class=\"ff4d lscf ws110\">Un signe n\u00e9gatif signifie une<span class=\"_ _1\"/> <span class=\"ws113\">perte dans le compte de r\u00e9sultat.<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-165-4": {
   "value": "Risques<span class=\"_ _13\"/> de cr\u00e9dit<span class=\"_ _13\"/> et concentrat<span class=\"_ _13\"/>ions im<span class=\"_ _13\"/>portantes<span class=\"_ _13\"/> des risques de cr\u00e9di<span class=\"_ _13\"/>t<span class=\"ls1 ws0\"> </span>Le risqu<span class=\"_ _1\"/>e de cr\u00e9d<span class=\"_ _1\"/>it repr\u00e9<span class=\"_ _1\"/>sente l<span class=\"_ _1\"/>e risque <span class=\"_ _1\"/>de perte<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ci\u00e8res du<span class=\"_ _1\"/> Groupe s<span class=\"_ _1\"/>i un cli<span class=\"_ _1\"/>ent ou un<span class=\"_ _1\"/>e cont<span class=\"_ _1\"/>reparti<span class=\"_ _1\"/>e dans un <span class=\"_ _1\"/>instrum<span class=\"_ _1\"/>ent <span class=\"lsd1 ws119\">financier ne pouvait </span>rencon<span class=\"lsd2 ws0\">tr<span class=\"_ _1\"/>er ses o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns con<span class=\"_ _7\"/>tr<span class=\"_ _13\"/>ac<span class=\"_ _1\"/>tuelles. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Le risque de cr\u00e9dit <span class=\"_ _1\"/>englobe toutes <span class=\"_ _1\"/>les formes d\u2019exposition au <span class=\"_ _1\"/>risque de contrepartie<span class=\"_ _1\"/> <span class=\"ws118\">comme<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">le non</span>-</span></span>respect par la con<span class=\"_ _1\"/>trepartie de ses obl<span class=\"_ _1\"/>igations envers l<span class=\"_ _1\"/>e Groupe,<span class=\"_ _1\"/> dans l<span class=\"_ _1\"/>e cadre d<span class=\"_ _1\"/>e pr\u00eats,<span class=\"_ _7\"/> de couvertu<span class=\"_ _1\"/>re, de r\u00e8gl<span class=\"_ _7\"/>ements et<span class=\"ls1 ws0\"> <span class=\"lsd2\">d\u2019au<span class=\"_ _1\"/>tres ac<span class=\"_ _1\"/>tivit\u00e9<span class=\"_ _1\"/>s finan<span class=\"_ _1\"/>ci\u00e8res. <span class=\"_ _1\"/><span class=\"ls1\"> </span></span></span>L\u2019exposition maximale du <span class=\"_ _1\"/>Groupe aux risqu<span class=\"_ _1\"/>es de cr\u00e9dit (sans teni<span class=\"_ _1\"/>r compte de la valeur d<span class=\"_ _1\"/>e toute garantie ou au<span class=\"_ _1\"/>tre s\u00fbret\u00e9 d\u00e9ten<span class=\"lsd1 ws114\">ue) dans l\u2019<span class=\"_ _1\"/>\u00e9ventualit\u00e9 </span>o\u00f9 la contrepartie ne <span class=\"_ _1\"/>remplit pas ses obli<span class=\"_ _1\"/>gations relatives \u00e0 chaqu<span class=\"_ _1\"/>e class<span class=\"lsd2 ws0\">e d'ac<span class=\"_ _1\"/>tifs fin<span class=\"_ _1\"/>ancier<span class=\"_ _1\"/>s compta<span class=\"_ _1\"/>bilis\u00e9<span class=\"_ _1\"/>s, y comp<span class=\"_ _7\"/>ris les prod<span class=\"_ _1\"/>uits d<span class=\"_ _1\"/>\u00e9riv\u00e9s,<span class=\"_ _1\"/> </span>correspond \u00e0 la val<span class=\"_ _1\"/>eur comptable de c<span class=\"_ _1\"/>es actifs dans le bilan<span class=\"_ _1\"/> et aux garant<span class=\"_ _1\"/>ies bancaires accord\u00e9es. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Afin de <span class=\"_ _1\"/>r\u00e9duire l<span class=\"_ _1\"/>e risqu<span class=\"_ _1\"/>e de cr\u00e9d<span class=\"_ _1\"/>it li<span class=\"_ _1\"/>\u00e9 aux act<span class=\"_ _1\"/>ivit\u00e9s fi<span class=\"_ _1\"/>nanci\u00e8res<span class=\"_ _1\"/> et \u00e0 la<span class=\"_ _1\"/> gestio<span class=\"_ _1\"/>n de la t<span class=\"_ _1\"/>r\u00e9soreri<span class=\"_ _1\"/>e du Gro<span class=\"_ _1\"/>upe, les <span class=\"_ _1\"/>transac<span class=\"_ _1\"/>tion<span class=\"lsd1 ws114\">s sont par p<span class=\"_ _1\"/>rincipe seulement </span>conclues avec des <span class=\"_ _1\"/>institutions financi\u00e8res de pr<span class=\"_ _1\"/>emier ordre, dont les <span class=\"_ _1\"/>ratings \u00e0 long terme <span class=\"_ _1\"/>sont au minimum A<span class=\"ls1 ws0\">-<span class=\"_ _1\"/> <span class=\"lsd7 ws110\">(S&amp;P). </span> </span>Le Groupe applique l\u2019ap<span class=\"_ _1\"/>proche simplifi\u00e9e pr<span class=\"_ _1\"/>\u00e9vue par la norme IFRS<span class=\"_ _1\"/> 9 dans l\u2019estimation<span class=\"_ _1\"/> des risques de <span class=\"_ _1\"/>cr\u00e9dit attendus pou<span class=\"_ _1\"/>r les<span class=\"ls1 ws0\"> <span class=\"lsd4 ws128\">cr<span class=\"_ _13\"/>\u00e9anc<span class=\"_ _13\"/>es </span></span>commerciales et les ac<span class=\"_ _1\"/>tifs sur contrats. Ce qu<span class=\"_ _1\"/>i signifie que le G<span class=\"_ _1\"/>roupe comptabilise les pertes de<span class=\"_ _1\"/> cr\u00e9dit<span class=\"ls1 ws0\"> </span>attendues sur la<span class=\"_ _1\"/> dur\u00e9e de vie. La d\u00e9termination de ce<span class=\"_ _1\"/>tte provision pour pe<span class=\"_ _1\"/>rtes de valeur peut <span class=\"_ _1\"/>se faire au niveau d\u2019un<span class=\"_ _1\"/> portefeuille ou de <span class=\"_ _1\"/>mani\u00e8re individualis\u00e9e<span class=\"lsd3 ws118\">, en<span class=\"_ _1\"/> fonctio<span class=\"_ _1\"/>n des r<span class=\"_ _1\"/>isques </span>estim\u00e9s s<span class=\"_ _1\"/>ur le cl<span class=\"_ _1\"/>ient. <span class=\"ls1 ws0\"> </span>Le risqu<span class=\"_ _1\"/>e de c<span class=\"_ _1\"/>r\u00e9dit su<span class=\"_ _7\"/>r<span class=\"_ _13\"/> les a<span class=\"_ _1\"/>ctivit\u00e9<span class=\"_ _1\"/>s op\u00e9rat<span class=\"_ _1\"/>io<span class=\"lsd3 ws118\">nnelle<span class=\"_ _1\"/>s r\u00e9ali<span class=\"_ _1\"/>s\u00e9es avec<span class=\"_ _1\"/> des cl<span class=\"_ _1\"/>ients de <span class=\"_ _1\"/>taille s<span class=\"_ _1\"/>ignificativ<span class=\"_ _1\"/>e est<span class=\"_ _1\"/> g\u00e9r\u00e9 et <span class=\"_ _1\"/>contr\u00f4l\u00e9 s<span class=\"_ _1\"/>ur bas<span class=\"_ _1\"/>e individu<span class=\"_ _1\"/>elle. Le <span class=\"_ _1\"/>cas </span>\u00e9ch\u00e9ant, le Groupe<span class=\"_ _1\"/> requiert des garanties addi<span class=\"_ _1\"/>tionnelles. Il importe ce<span class=\"_ _1\"/>pendant de mentionner qu<span class=\"_ _1\"/>e ces clients de taille ne<span class=\"_ _1\"/> rep<span class=\"lsd1 ws114\">r\u00e9sentent pas un poid<span class=\"lsde ws122\">s </span></span>significatif au niveau du <span class=\"_ _1\"/>Groupe, le <span class=\"_ _1\"/>portefeuille clients du Group<span class=\"_ _1\"/>e \u00e9tant essentiellement <span class=\"_ _1\"/>compos\u00e9 d\u2019un <span class=\"_ _1\"/>nombre important de pe<span class=\"_ _1\"/><span class=\"lsd2 ws0\">tits clien<span class=\"_ _7\"/>ts. Le risque<span class=\"_ _1\"/> </span>cr\u00e9dit et<span class=\"_ _1\"/> la con<span class=\"_ _1\"/>centratio<span class=\"_ _1\"/>n des ri<span class=\"_ _1\"/>sques d<span class=\"_ _1\"/>e cr\u00e9dit<span class=\"_ _1\"/> li\u00e9s aux<span class=\"_ _1\"/> cr\u00e9ances<span class=\"_ _1\"/> comm<span class=\"_ _1\"/>erciales e<span class=\"_ _1\"/>st donc l<span class=\"_ _1\"/>imit\u00e9.<span class=\"_ _1\"/> Pour les<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lsd3 ws118\">cr\u00e9ance<span class=\"_ _1\"/>s vis<span class=\"ls1 ws0\">-\u00e0-<span class=\"lscf ws110\">vis d\u2019op<span class=\"_ _1\"/>\u00e9rateurs \u00e9trangers de </span></span></span></span>t\u00e9l\u00e9com<span class=\"_ _1\"/>munication<span class=\"_ _1\"/>s, la <span class=\"_ _1\"/>concentra<span class=\"_ _1\"/>tion de<span class=\"_ _1\"/>s risques<span class=\"_ _1\"/> de cr\u00e9di<span class=\"_ _1\"/>t est \u00e9ga<span class=\"_ _1\"/>lemen<span class=\"_ _1\"/>t limit\u00e9e<span class=\"_ _1\"/> en ra<span class=\"_ _1\"/>ison d\u2019acco<span class=\"_ _1\"/>rds d<span class=\"_ _1\"/>e comp<span class=\"_ _1\"/>ensation d<span class=\"_ _1\"/>es cr\u00e9an<span class=\"_ _1\"/>ces et<span class=\"_ _1\"/> des det<span class=\"_ _1\"/>tes envers <span class=\"_ _1\"/>ces soci\u00e9t<span class=\"_ _1\"/>\u00e9s (cf. a<span class=\"_ _1\"/>nnexe<span class=\"_ _1\"/> 14.3), d<span class=\"_ _1\"/>\u2019obligation<span class=\"_ _1\"/>s de pa<span class=\"_ _1\"/>iement a<span class=\"lscf ws110\">n<span class=\"_ _1\"/>ticip\u00e9, de garanties<span class=\"_ _1\"/> bancaires, de garanties fo<span class=\"_ _1\"/>urnies par des soci<span class=\"_ _1\"/>\u00e9t\u00e9s parentes et </span>de<span class=\"_ _13\"/> li<span class=\"_ _13\"/>mit<span class=\"_ _13\"/>es<span class=\"_ _13\"/> de cr<span class=\"_ _13\"/>\u00e9d<span class=\"_ _13\"/>it<span class=\"_ _13\"/> d\u00e9<span class=\"_ _13\"/>li<span class=\"_ _13\"/>vr\u00e9<span class=\"_ _13\"/>es p<span class=\"_ _13\"/>ar de<span class=\"_ _13\"/>s<span class=\"_ _13\"/> ass<span class=\"_ _13\"/>ur<span class=\"_ _13\"/>eur<span class=\"_ _13\"/>s<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"lsd3 ws121\">cr\u00e9di<span class=\"_ _1\"/>t. <span class=\"ls1 ws0\"> </span></span></span>Le Group<span class=\"_ _1\"/>e est <span class=\"_ _1\"/>expos\u00e9 \u00e0 un<span class=\"_ _1\"/> risqu<span class=\"_ _1\"/>e de cr\u00e9an<span class=\"_ _7\"/>ces irr\u00e9couvr<span class=\"_ _1\"/>ables en<span class=\"_ _1\"/> cas de d<span class=\"_ _1\"/>\u00e9faut pa<span class=\"_ _1\"/>r les <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rties su<span class=\"_ _1\"/>r les d\u00e9p\u00f4<span class=\"_ _1\"/>ts <span class=\"lscf ws113\">\u00e0 court terme aupr\u00e8s des </span>banques et les p<span class=\"_ _1\"/>roduits d\u00e9riv\u00e9s (cf. annexe 3<span class=\"_ _1\"/>2.<span class=\"ls1 ws0\">2</span>). Le Groupe n<span class=\"_ _1\"/>e s'attend cependant pas \u00e0 <span class=\"_ _1\"/>ce cas de figure <span class=\"lsd5 ws94\">car<span class=\"ls1 ws0\"> </span></span>le Groupe ne traite qu\u2019av<span class=\"_ _1\"/>ec des institu<span class=\"_ _1\"/>tions f<span class=\"_ _1\"/>inanci\u00e8r<span class=\"_ _1\"/>es de <span class=\"_ _1\"/>premier <span class=\"_ _1\"/>ordre. D<span class=\"_ _1\"/>e plu<span class=\"_ _1\"/>s, par p<span class=\"_ _1\"/>rincipe,<span class=\"_ _1\"/> le Gro<span class=\"_ _1\"/>upe n\u2019inv<span class=\"_ _7\"/>estit qu<span class=\"lscf ws110\">e dan<span class=\"_ _1\"/>s des titres hautement l<span class=\"_ _1\"/>iquides et \u00e0 court<span class=\"ls1 ws0\">-<span class=\"lsd5 ws94\">terme<span class=\"_ _13\"/> </span></span></span>(essenti<span class=\"_ _1\"/>ellement <span class=\"_ _1\"/>tr\u00e9so<span class=\"_ _1\"/>rerie et \u00ab \u00e9<span class=\"_ _1\"/>quiva<span class=\"_ _1\"/>lents d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie \u00bb) pou<span class=\"_ _1\"/>r lesq<span class=\"_ _1\"/>uels le G<span class=\"_ _1\"/>roupe ne<span class=\"_ _1\"/> compta<span class=\"_ _1\"/>bilise pa<span class=\"_ _7\"/>s<span class=\"_ _13\"/> de prov<span class=\"_ _1\"/>isions p<span class=\"_ _1\"/>our <span class=\"lscf ws110\">pertes<span class=\"_ _1\"/> de valeur \u00e9tant </span>donn\u00e9 l\u2019<span class=\"_ _1\"/>excellen<span class=\"_ _1\"/>t \u00ab cred<span class=\"_ _1\"/>it rating<span class=\"_ _1\"/> \u00bb des <span class=\"_ _1\"/>contrepa<span class=\"_ _1\"/>rties.<span class=\"ls1 ws0\">  </span>Le Groupe surveille le<span class=\"_ _1\"/>s changements potent<span class=\"_ _1\"/>iels de rating des con<span class=\"_ _1\"/>treparties en suivant l<span class=\"_ _1\"/>eurs \u00ab credit rat<span class=\"_ _1\"/>ing \u00bb externes sur une bas<span class=\"_ _1\"/>e continue ainsi que l\u2019\u00e9volution de leu<span class=\"_ _1\"/>rs taux pour l<span class=\"_ _1\"/>es contrats d\u2019\u00e9changes <span class=\"_ _1\"/>sur d\u00e9faut de cr\u00e9dit (c<span class=\"_ _1\"/>redit default swap) (ce <span class=\"_ _1\"/>qui est souvent un f<span class=\"_ _1\"/>acteur d\u00e9terminant d\u2019un<span class=\"_ _1\"/> changement futur du <span class=\"_ _1\"/>rating).<span class=\"ls1 ws0\"> </span>En outre,<span class=\"_ _1\"/> le Group<span class=\"_ _7\"/>e est expos\u00e9 a<span class=\"_ _1\"/>u risq<span class=\"_ _1\"/>ue de <span class=\"_ _1\"/>cr\u00e9dit \u00e0 <span class=\"_ _1\"/>travers l\u2019<span class=\"_ _1\"/>octroi o<span class=\"_ _1\"/>ccasionn<span class=\"_ _1\"/>el de ga<span class=\"_ _1\"/>ranties ban<span class=\"_ _7\"/>caires sans<span class=\"ls1 ws0\">-<span class=\"_ _1\"/><span class=\"lsd3 ws118\">recours en<span class=\"_ _1\"/> faveur<span class=\"_ _1\"/> des cl<span class=\"_ _1\"/>ients </span></span>institutionnels ou gouv<span class=\"_ _1\"/>ernementaux. Au 31 d\u00e9c<span class=\"_ _1\"/>embre 2022, le Grou<span class=\"_ _1\"/>pe avait octroy\u00e9 des ga<span class=\"_ _1\"/>ranties bancaires pour un m<span class=\"_ _1\"/>ontant de 40 m<span class=\"_ _1\"/>illions EUR. Ce montant \u00e9tait de 49 millions EUR au 31 d\u00e9cembre 2021. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe n\u2019a pas m<span class=\"_ _1\"/>is en garantie <span class=\"_ _1\"/>des actifs financiers, et ne<span class=\"_ _1\"/> d\u00e9tient pas de s<span class=\"_ _1\"/>uret\u00e9s sur ses contrep<span class=\"lsd5 ws94\">artie<span class=\"_ _13\"/>s<span class=\"_ _13\"/>.<span class=\"ls1 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-167-4": {
   "value": "Risque de li<span class=\"_ _13\"/>quidit<span class=\"_ _13\"/>\u00e9<span class=\"ls1 ws0\"> </span>Conform\u00e9ment \u00e0 la po<span class=\"_ _1\"/>litique de tr\u00e9sorerie, le d\u00e9p<span class=\"_ _1\"/>artement de Tr\u00e9so<span class=\"_ _1\"/>rerie du Groupe g\u00e8re son <span class=\"_ _1\"/>co\u00fbt global de finance<span class=\"_ _1\"/>ment en util<span class=\"lse6 ws152\">isa<span class=\"_ _13\"/>nt<span class=\"_ _13\"/> une<span class=\"_ _13\"/> </span>combinaison de dett<span class=\"_ _1\"/>es \u00e0 taux fixe <span class=\"_ _1\"/>et variable. <span class=\"ls1 ws0\"> </span>Une r\u00e9s<span class=\"_ _1\"/>erve de l<span class=\"_ _1\"/>iquidit\u00e9s,<span class=\"_ _1\"/> que ce<span class=\"_ _1\"/> soit sou<span class=\"_ _1\"/>s l<span class=\"lscf ws110\">a forme <span class=\"_ _1\"/>de lignes de cr\u00e9di<span class=\"_ _1\"/>t ou de tr\u00e9sorerie, e<span class=\"_ _1\"/>st maintenue dans le but<span class=\"_ _1\"/> de garantir la solvabil<span class=\"_ _1\"/>it\u00e9 et la </span>flexibilit\u00e9 financi\u00e8re du <span class=\"_ _1\"/>Groupe \u00e0 tout momen<span class=\"_ _1\"/>t. A cette fin, Prox<span class=\"_ _1\"/>imus SA est entr\u00e9 dans d<span class=\"_ _1\"/>es accords d\u2019engagement d<span class=\"_ _1\"/>ans des cr\u00e9dits bila<span class=\"_ _1\"/>t\u00e9raux d\u2019\u00e9ch\u00e9a<span class=\"_ _1\"/>nce<span class=\"lscf ws110\">s diverses ainsi que<span class=\"_ _1\"/> dans un engag<span class=\"_ _1\"/>ement de nouvelle facil<span class=\"_ _1\"/>it\u00e9 de cr\u00e9dit li\u00e9e \u00e0 de<span class=\"_ _1\"/>s objectifs de <span class=\"_ _1\"/>performance durable (cr\u00e9dit<span class=\"_ _1\"/> sy<span class=\"ws118\">ndiqu\u00e9 </span></span>revolving) de 751 millions EUR. Po<span class=\"_ _1\"/>ur les questions de financement de moyen<span class=\"_ _1\"/> terme, le Groupe utilise d<span class=\"_ _1\"/>es obligations et des e<span class=\"lscf ws113\">mprunts \u00e0 moyen </span>terme. Le profil de ma<span class=\"_ _1\"/>turit\u00e9 des de<span class=\"_ _1\"/>ttes couvre plusieurs ann\u00e9es.<span class=\"_ _1\"/> Le d\u00e9partement <span class=\"_ _1\"/>de Tr\u00e9sorerie du Grou<span class=\"_ _1\"/>pe \u00e9value fr\u00e9quemment <span class=\"_ _1\"/>se<span class=\"lsd5 ws129\">s s<span class=\"_ _13\"/>our<span class=\"_ _13\"/>ces<span class=\"_ _13\"/> de<span class=\"_ _13\"/> </span>financement, en tenan<span class=\"_ _1\"/>t compte de son p<span class=\"_ _1\"/>ropre rating et des <span class=\"_ _1\"/>conditions g\u00e9n\u00e9rales du m<span class=\"_ _1\"/>arch\u00e9. <span class=\"ls1 ws0\"> </span>Le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span><span class=\"ws118\">d<span class=\"_ _1\"/>essous <span class=\"_ _1\"/>r\u00e9sume le p<span class=\"_ _1\"/>rofil d'<span class=\"_ _1\"/>\u00e9ch\u00e9anc<span class=\"_ _1\"/>e des pa<span class=\"_ _1\"/>ssifs \u00e0 lo<span class=\"_ _1\"/>ng ter<span class=\"_ _1\"/>me (et d<span class=\"_ _1\"/>es portio<span class=\"_ _1\"/>ns \u00e0 cou<span class=\"_ _1\"/>rt ter<span class=\"_ _1\"/>me connex<span class=\"_ _1\"/>es) port<span class=\"_ _1\"/>ant int<span class=\"_ _1\"/>\u00e9r\u00eat du G<span class=\"_ _1\"/>rou<span class=\"lscf\">pe<span class=\"ls1 ws0\">, <span class=\"lsd5 ws94\">\u00e0 </span></span></span></span></span>chaque date de cl\u00f4tu<span class=\"_ _1\"/>re. Ce profil d<span class=\"_ _1\"/>'\u00e9ch\u00e9ance est bas\u00e9 sur le<span class=\"_ _1\"/>s paiements d'int\u00e9r\u00eats cont<span class=\"_ _1\"/>ractuels non actualis\u00e9s <span class=\"_ _1\"/>et les remb<span class=\"ws113\">oursement<span class=\"_ _1\"/>s de capit<span class=\"_ _13\"/>al. </span>Pour les dettes \u00e0 taux<span class=\"_ _1\"/> variable, les <span class=\"_ _1\"/>taux d'int\u00e9r\u00eat utilis\u00e9s pour<span class=\"_ _1\"/> d\u00e9terminer les sorties d<span class=\"_ _1\"/>e tr\u00e9sorerie sont c<span class=\"_ _1\"/>eux en vigueur \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd4 ws94\">leur der<span class=\"_ _13\"/>ni\u00e8r<span class=\"_ _13\"/>e da<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e </span></span>fixation des prix avant<span class=\"_ _1\"/> la date de repo<span class=\"_ _1\"/>rting (au 31 d\u00e9cembre 2<span class=\"_ _1\"/>022 et 2021, r<span class=\"_ _1\"/>espective<span class=\"lsd3 ws118\">ment).<span class=\"_ _1\"/> Les dette<span class=\"_ _1\"/>s de l<span class=\"_ _1\"/>easing (po<span class=\"_ _1\"/>ur le p<span class=\"_ _1\"/>rofil d'\u00e9<span class=\"_ _1\"/>ch\u00e9ance d<span class=\"_ _1\"/>es </span>dettes d<span class=\"_ _1\"/>e leasin<span class=\"_ _1\"/>g, voir la<span class=\"_ _1\"/> note 6<span class=\"_ _1\"/>), les d\u00e9<span class=\"_ _1\"/>riv\u00e9s et<span class=\"_ _1\"/> les de<span class=\"_ _1\"/>ttes couran<span class=\"_ _7\"/>tes portant in<span class=\"_ _1\"/>t\u00e9r\u00eat n<span class=\"_ _1\"/>e sont <span class=\"_ _1\"/>pas consi<span class=\"_ _1\"/>d\u00e9r\u00e9s da<span class=\"_ _1\"/>ns ce <span class=\"_ _1\"/>tablea<span class=\"lscf\">u.<span class=\"ls1 ws0\"> </span></span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>2023<span class=\"ls1 ws0\"> </span>2024<span class=\"ls1 ws0\"> </span>2025<span class=\"ls1 ws0\"> </span>2026<span class=\"ls1 ws0\"> </span>2027<span class=\"ls1 ws0\">-</span>2048<span class=\"ls1 ws0\"> </span>Au 3<span class=\"_ _13\"/>1 <span class=\"ls10f ws166\">d\u00e9cembre 202<span class=\"_ _13\"/>1<span class=\"ls1 ws0\"> </span></span>Capital<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _82\"> </span><span class=\"ls100 ws14e\">252</span> <span class=\"_ _10f\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>1</span> <span class=\"_ _106\"> </span><span class=\"lsfc ws14a\">600<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span><span class=\"ls100 ws14e\">500</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11</span> <span class=\"_ _30\"> </span><span class=\"ls100 ws14e\">1.550</span> </span>Int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1dd\"> </span></span>46<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span></span>46<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span></span>44<span class=\"ls1 ws0\"> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">29</span> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">11<span class=\"_ _13\"/>6</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>297<span class=\"ls1 ws0\"> </span>146<span class=\"ls1 ws0\"> </span>644<span class=\"ls1 ws0\"> </span>529<span class=\"ls1 ws0\"> </span>31<span class=\"ls1 ws0\"> </span>1.666<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>Capital<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _22a\"> </span><span class=\"lsff ws148\">111</span> <span class=\"_ _32\"> </span><span class=\"lsff ws148\">610</span> <span class=\"_ _106\"> </span><span class=\"ls100 ws14e\">509</span> <span class=\"_ _3d\"> </span><span class=\"lsff ws148\">18<span class=\"_ _13\"/></span> <span class=\"_ _106\"> </span><span class=\"lsff ws148\">1.5<span class=\"_ _13\"/>62<span class=\"_ _13\"/></span> </span>Int\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _22b\"> </span></span>47<span class=\"ls1 ws0\"> <span class=\"_ _a2\"> </span></span>44<span class=\"ls1 ws0\"> <span class=\"_ _ce\"> </span><span class=\"ls100 ws14e\">30</span> <span class=\"_ _a2\"> </span><span class=\"ls100 ws14e\">20</span> <span class=\"_ _33\"> </span><span class=\"lsff ws148\">116<span class=\"_ _13\"/></span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>158<span class=\"ls1 ws0\"> </span>654<span class=\"ls1 ws0\"> </span>539<span class=\"ls1 ws0\"> </span>38<span class=\"ls1 ws0\"> </span>1.678<span class=\"ls1 ws0\"> </span>Les sort<span class=\"_ _1\"/>ies de <span class=\"ls109 ws11d\">tr\u00e9<span class=\"_ _1\"/>soreri<span class=\"_ _1\"/>e pr\u00e9v<span class=\"_ _1\"/>ues <span class=\"_ _1\"/>en 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">3 <span class=\"lsd3 ws118\">pour l<span class=\"_ _1\"/>\u2019ann\u00e9e d<span class=\"_ _1\"/>e r\u00e9f\u00e9ren<span class=\"_ _1\"/>ce 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">2 </span>et les so<span class=\"_ _1\"/>rties d<span class=\"_ _1\"/>e tr\u00e9sor<span class=\"_ _1\"/>erie pr<span class=\"_ _1\"/>\u00e9vues en<span class=\"_ _1\"/> 202<span class=\"ls1 ws0\">2 </span>pour<span class=\"_ _1\"/> l\u2019ann\u00e9e d<span class=\"_ _1\"/>e r\u00e9f<span class=\"_ _1\"/>\u00e9rence </span></span></span>202<span class=\"ls1 ws0\">1 <span class=\"lsda ws114\">sont <span class=\"lscf ws118\">impac<span class=\"lsd3\">t\u00e9es par<span class=\"_ _1\"/> les cert<span class=\"_ _1\"/>ificats<span class=\"_ _1\"/> du tr\u00e9sor<span class=\"_ _1\"/> et le<span class=\"_ _1\"/>s pr\u00eats \u00e0<span class=\"_ _1\"/> court <span class=\"_ _1\"/>terme.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span></span></span>Facili<span class=\"_ _13\"/>t\u00e9s de cr\u00e9di<span class=\"_ _13\"/>t bancai<span class=\"_ _13\"/>re au 31 d\u00e9cembre 202<span class=\"_ _13\"/>2<span class=\"ls1 ws0\"> </span>Outre le<span class=\"_ _1\"/>s dettes<span class=\"_ _1\"/> portant <span class=\"_ _1\"/>int\u00e9r\u00eats<span class=\"_ _1\"/> mention<span class=\"_ _1\"/>n\u00e9s da<span class=\"_ _1\"/>ns les an<span class=\"_ _1\"/>nexes 1<span class=\"_ _1\"/>9.1 et 1<span class=\"_ _1\"/>9.2, le <span class=\"_ _1\"/>Groupe b\u00e9n<span class=\"_ _1\"/>\u00e9ficie d<span class=\"_ _1\"/>e facil<span class=\"_ _1\"/>it\u00e9s de c<span class=\"_ _1\"/>r\u00e9dit \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\"> <span class=\"lsd1 ws114\">terme de 751<span class=\"_ _1\"/> millions </span></span>EUR. Ces facilit\u00e9s sont<span class=\"_ _1\"/> accord\u00e9es par un<span class=\"_ _1\"/> groupe diversifi\u00e9 de banqu<span class=\"_ _1\"/>es belges et in<span class=\"_ _1\"/>ternationale<span class=\"lsd3 ws118\">s. Au 31<span class=\"_ _7\"/> d\u00e9cembre 2<span class=\"_ _1\"/>02<span class=\"ls1 ws0\">2<span class=\"lsd4 ws94\">, ces fa<span class=\"_ _13\"/>ci<span class=\"_ _13\"/>lit<span class=\"_ _13\"/>\u00e9s de cr<span class=\"_ _13\"/>\u00e9di<span class=\"_ _13\"/>t ne<span class=\"_ _13\"/> sont<span class=\"_ _13\"/> </span></span></span>pas utilis\u00e9es. Un mon<span class=\"_ _1\"/>tant total de 751 million<span class=\"_ _1\"/>s EUR de lignes de <span class=\"_ _1\"/>cr\u00e9dit est donc d<span class=\"_ _1\"/>isponible au 31 d\u00e9c<span class=\"_ _1\"/>embre 202<span class=\"ls1 ws0\">2<span class=\"lsd2 ws115\">. </span> </span>Le Groupe a \u00e9galem<span class=\"_ _1\"/>ent mis en pla<span class=\"_ _1\"/>ce un programme Euro<span class=\"_ _1\"/> Medium Term No<span class=\"_ _1\"/>tes (\"EMTN\") de 3,5<span class=\"ls1 ws0\"> </span>millia<span class=\"_ _1\"/>rds EUR et un program<span class=\"_ _1\"/>me de papier commercial (Commercial<span class=\"_ _1\"/> Paper, \"CP\") de 1 mill<span class=\"_ _1\"/>iard EUR. Au 31 d\u00e9c<span class=\"_ _1\"/>embre 202<span class=\"ls1 ws0\">2<span class=\"lsd1 ws119\">, un montant de 2.350 millions E<span class=\"_ _13\"/>UR \u00e9tait utilis\u00e9 da<span class=\"_ _13\"/>ns le cadre du </span></span>programme EMTN, <span class=\"_ _1\"/>tandis que le program<span class=\"_ _1\"/>me C<span class=\"ws118\">ommercial <span class=\"ls1 ws0\">P<span class=\"lsd5 ws94\">aper<span class=\"_ _13\"/></span> </span></span>pr\u00e9sente un mo<span class=\"_ _1\"/>ntan<span class=\"lsd2 ws0\">t \u00e9mis<span class=\"_ _1\"/> et exist<span class=\"_ _1\"/>ant d<span class=\"_ _1\"/>e <span class=\"lscc ws10f\">477 <span class=\"lsd1 ws119\">millions E<span class=\"_ _13\"/>UR.</span></span><span class=\"ls1\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-168-3": {
   "value": "Annexe 32.3. Position financi\u00e8re nette du Groupe Le Groupe d\u00e9finit la position financi\u00e8re nette comme \u00e9tant le montant net des placements de tr\u00e9sorerie, de la tr\u00e9sorerie et des \u00e9quivalents de tr\u00e9sorerie, moins toutes les dettes financi\u00e8res portant int\u00e9r\u00eats et les produits d\u00e9riv\u00e9s s\u2019y rapportant, y compris les revalorisations \u00e0 la juste valeur ainsi que les obligations locatives. La position nette ne comprend pas les cr\u00e9ances commerciales \u00e0 long terme. La position financi\u00e8re nette ajust\u00e9e correspond aux dettes financi\u00e8res portant int\u00e9r\u00eats (court terme et long terme) desquelles sont d\u00e9duits la tr\u00e9sorerie et les \u00e9quivalents de tr\u00e9sorerie. Les obligations locatives sont exclues de cette position. Au 31 d\u00e9cembre Au 31 d\u00e9cembre (en millions EUR) Annexe 2021 2022 Placements de tr\u00e9sorerie, tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie  16 / 17  249  299 D\u00e9riv\u00e9s (courants et non courants)  12  3  208 ACTIFS COURANTS  0  2 Actif 252 509 Dettes \u00e0 long terme (*)  19.1  -2.944 -2.876 Dettes \u00e0 court terme (*)  19.2  -321 -662Dettes -3.265 -3.538 Position financi\u00e8re nette (*) -3.013 -3.030 Dont obligations locatives  273  272 Position financi\u00e8re nette ajust\u00e9e (**) -2.740 -2.758 (*) y compris les d\u00e9riv\u00e9s et les obligations locatives (**) La position financi\u00e8re nette ajust\u00e9e exclut les obligations locatives L\u2019objectif du Groupe en mati\u00e8re de gestion du capital vise \u00e0 maintenir une position financi\u00e8re nette ainsi qu\u2019un ratio de capitaux propres permettant de toujours assurer un acc\u00e8s ais\u00e9 et flexible aux march\u00e9s financiers \u00e0 tout moment, ceci, dans le but d\u2019\u00eatre capable de financer des projets strat\u00e9giques et d\u2019offrir une r\u00e9mun\u00e9ration attrayante \u00e0 ses actionnaires. Pendant les deux ann\u00e9es pr\u00e9sent\u00e9es, le Groupe n\u2019a proc\u00e9d\u00e9 \u00e0 aucune \u00e9mission d\u2019actions ou d\u2019autres instruments dilutifs., \u00e0 l\u2019exception d\u2019actions vendues au management du Groupe avec une d\u00e9cote de 16,70%. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-173-3": {
   "value": "Annexe 32.5.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Actifs et passifs valoris\u00e9s \u00e0 la juste valeur<span class=\"ff4d fs3e\"> </span></span>Les instruments finan<span class=\"_ _1\"/>ciers valoris\u00e9s \u00e0 la juste val<span class=\"_ _1\"/>eur sont repris dans<span class=\"_ _1\"/> le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span></span>de<span class=\"_ _1\"/>ssous en fonction <span class=\"_ _1\"/>de la technique d\u2019\u00e9val<span class=\"_ _1\"/>uation utilis\u00e9e. La hi\u00e9rarch<span class=\"_ _1\"/>ie entre<span class=\"_ _1\"/> les tech<span class=\"_ _1\"/>niques r<span class=\"_ _1\"/>efl\u00e8te l\u2019<span class=\"_ _1\"/>importanc<span class=\"_ _1\"/>e des <span class=\"_ _1\"/>donn\u00e9es u<span class=\"_ _1\"/>tilis\u00e9es<span class=\"_ _1\"/> lors de<span class=\"_ _1\"/> l\u2019\u00e9valua<span class=\"_ _1\"/>tion<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Niveau 1<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lscf ws110\">: valeurs de cotation<span class=\"_ _1\"/>s (non ajust<span class=\"ls1 ws0\">\u00e9</span>es) dan<span class=\"_ _1\"/>s des march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">s a<span class=\"_ _1\"/>ctifs p<span class=\"_ _1\"/>our de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et <span class=\"lsd5 ws129\">pass<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> i<span class=\"_ _13\"/>den<span class=\"_ _13\"/>tiq<span class=\"_ _13\"/>ue<span class=\"_ _13\"/>s</span><span class=\"ff54 ls1\">\u202f</span><span class=\"lsd1 ws11a\">; </span><span class=\"ls1\"> </span></span></span></span></span>Niveau 2<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws110\">valuation pour lesquelles tout<span class=\"_ _1\"/>es les donn<span class=\"ls1 ws0\">\u00e9</span>es ayant un <span class=\"_ _1\"/>effet significatif sur la<span class=\"_ _1\"/> juste valeur sont ob<span class=\"_ _1\"/>servables pour l\u2019<span class=\"_ _1\"/>actif ou le </span></span></span></span>passif, de mani\u00e8re di<span class=\"_ _1\"/>recte ou indirecte<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>Niveau 3<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws113\">valuation po<span class=\"ws110\">ur lesquelles toutes les do<span class=\"_ _1\"/>nn<span class=\"ls1 ws0\">\u00e9</span>es ayant un effet <span class=\"_ _1\"/>significatif sur la ju<span class=\"_ _1\"/>ste valeur ne sont pa<span class=\"_ _1\"/>s bas\u00e9es sur des </span></span></span></span></span>donn\u00e9es de march\u00e9<span class=\"_ _1\"/> observables. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tient des instruments financie<span class=\"_ _1\"/>rs class\u00e9s dans les Niveaux 1, 2 et 3<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Les techniques <span class=\"_ _13\"/>de valorisation pour<span class=\"ls1 ws0\"> </span><span class=\"ws114\">mesurer la juste valeur des instru<span class=\"_ _1\"/>ments de Niveau 2 sont les su<span class=\"_ _1\"/>ivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Autres d<span class=\"_ _1\"/>\u00e9riv\u00e9s en<span class=\"_ _1\"/> Niveau 2<span class=\"_ _1\"/> </span>Les autr<span class=\"_ _1\"/>es d\u00e9riv\u00e9<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent p<span class=\"_ _1\"/>rincipalem<span class=\"_ _7\"/>ent les swap<span class=\"_ _1\"/>s de tau<span class=\"_ _1\"/>x d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eats et d<span class=\"_ _1\"/>e devises<span class=\"_ _1\"/> (IRCS) d<span class=\"_ _1\"/>ans lesqu<span class=\"_ _1\"/>els le G<span class=\"_ _1\"/>roupe e<span class=\"_ _1\"/>st e<span class=\"lsd1 ws119\">ntr\u00e9 en vue</span>de r\u00e9duire les fluctu<span class=\"_ _1\"/>ations de taux et d<span class=\"_ _1\"/>e change de certains d<span class=\"_ _1\"/>e ses emprunts \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">terme. L<span class=\"_ _1\"/>es just<span class=\"_ _1\"/>es val<span class=\"_ _1\"/>eurs de c<span class=\"_ _1\"/>es in<span class=\"lsd1 ws119\">struments sont </span></span></span>d\u00e9termin\u00e9es en actuali<span class=\"_ _1\"/>sant les flux f<span class=\"_ _1\"/>uturs contractuellement attend<span class=\"_ _1\"/>us sur base des <span class=\"_ _1\"/>courbes de taux d\u2019i<span class=\"_ _1\"/>nt\u00e9r\u00eats pour ces devise<span class=\"_ _1\"/><span class=\"lsd4 ws94\">s et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> taux </span>de change qui sont ob<span class=\"_ _1\"/>servables sur de<span class=\"_ _1\"/>s march\u00e9s liquides. \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Emprunts non</span><span class=\"ff4d\">-<span class=\"lscf ws118\">subordonn\u00e9s </span></span>Les emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">subordonn\u00e9s sont reconnus<span class=\"_ _1\"/> au co\u00fbt amorti. L<span class=\"_ _1\"/>eurs justes valeurs,<span class=\"_ _1\"/> calcul\u00e9es de mani<span class=\"_ _1\"/>\u00e8re s\u00e9par\u00e9e, ont \u00e9t\u00e9<span class=\"_ _1\"/> obtenues en </span></span>actualisant les taux d\u2019in<span class=\"_ _1\"/>t\u00e9r\u00eats auxquels le G<span class=\"_ _1\"/>roupe peut emprunte<span class=\"_ _1\"/>r au 31 d\u00e9cembre 2022<span class=\"_ _1\"/> pour des empr<span class=\"_ _1\"/>unts similaires avec d<span class=\"_ _1\"/>es m<span class=\"lsd2 ws115\">aturit\u00e9<span class=\"_ _1\"/>s </span>identiques.L<span class=\"lsd3 ws121\">es <span class=\"lsd1 ws11a\">instrument<span class=\"lsd9 ws11e\">s <span class=\"lsd2 ws115\">fina<span class=\"_ _1\"/>ncier<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lsd9 ws11e\">class\u00e9<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd1 ws114\">niveau 3 <span class=\"lsda\">sont</span></span> <span class=\"lsd1 ws11a\">\u00e9valu\u00e9</span>s <span class=\"lscf ws118\">\u00e0 <span class=\"lsd4 ws128\">leur<span class=\"_ _13\"/></span></span> <span class=\"lsd3 ws118\">juste <span class=\"_ _1\"/>valeur su<span class=\"_ _1\"/>r la base<span class=\"_ _1\"/> des so<span class=\"_ _1\"/>rties de<span class=\"_ _1\"/> tr\u00e9sor<span class=\"_ _1\"/>erie dans d<span class=\"_ _1\"/>iff\u00e9re<span class=\"_ _1\"/>nts sc\u00e9na<span class=\"_ _1\"/>rios, <span class=\"_ _1\"/>cha<span class=\"lscf\">que </span></span></span></span></span></span></span></span></span>sc\u00e9nario<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">\u00e9tant pond\u00e9r\u00e9 en f<span class=\"_ _1\"/>onction de sa probabil<span class=\"_ _1\"/>it\u00e9 <span class=\"lsd1 ws114\">de survenance</span><span class=\"lsd5\">. Le<span class=\"_ _13\"/>s<span class=\"_ _13\"/> p<span class=\"_ _13\"/>ond\u00e9<span class=\"_ _13\"/>r<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>ons<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">sont so<span class=\"_ _1\"/>it bas\u00e9<span class=\"_ _1\"/>es <span class=\"_ _1\"/>sur des<span class=\"_ _1\"/> donn\u00e9<span class=\"_ _1\"/>es sta<span class=\"_ _1\"/>tistiq<span class=\"_ _1\"/>ues qui<span class=\"_ _1\"/> sont t<span class=\"_ _1\"/>r\u00e8s </span></span></span></span></span>stables dans le temp<span class=\"_ _1\"/>s, soit bas\u00e9es <span class=\"_ _1\"/>sur la meilleure estimation d<span class=\"_ _1\"/>e Proximus de la su<span class=\"_ _1\"/>rvenance du sc\u00e9nario. La jus<span class=\"_ _1\"/>te valeur de l<span class=\"lsd2 ws117\">'in<span class=\"_ _1\"/>strumen<span class=\"_ _7\"/>t <span class=\"_ _13\"/>est tr\u00e8s </span>d\u00e9pendante mais p<span class=\"_ _1\"/>roportionnelle aux var<span class=\"_ _1\"/>iations de<span class=\"lsd9 ws130\">s sor<span class=\"_ _1\"/>ties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie e<span class=\"_ _1\"/>stim\u00e9<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice comptable<span class=\"ls1 ws0\"> : </span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FVOCI</span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _3d\"> </span>2 <span class=\"_ _32\"> </span> <span class=\"_ _64\"> </span>2 <span class=\"_ _9b\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _30\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _6c\"> </span> <span class=\"_ _40\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _3e\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas <span class=\"ls1 ws0\">int\u00e9r\u00eats <span class=\"_ _f1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _3d\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _43\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">2.239<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> </span></span>1.887<span class=\"ls1 ws0\"> <span class=\"_ _a1\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d9\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _78\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">352</span> <span class=\"_ _d6\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _6f\"> </span> <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _60\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Obligations non su<span class=\"_ _13\"/>bordonn\u00e9es, \u00e0 l'exc<span class=\"_ _13\"/>eption de leurs 19.2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c0\"> </span></span></span>100<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span> <span class=\"_ _39\"> </span><span class=\"lsfc ws14a\">99</span> <span class=\"_ _3e\"> </span> </span>d\u00e9riv\u00e9s incorpor\u00e9s \"<span class=\"_ _13\"/>non \u00e9troitement<span class=\"_ _13\"/> li\u00e9s\".<span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1 <span class=\"_ _74\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _a4\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">477<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _6f\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _cd\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _56\"> </span></span>FVTPL <span class=\"_ _3d\"> </span>3 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice <span class=\"ls100 ws14e\">comptable<span class=\"ls1 ws0\"> <span class=\"_ _13\"/>: </span></span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _187\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _f1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _da\"> </span>FVTPL <span class=\"_ _33\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span></span><span class=\"ls111\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _cb\"> </span> </span></span>2.456<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _74\"> </span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">423</span> <span class=\"_ _dc\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span></span>32.1<span class=\"ls1 ws0\"> <span class=\"_ _d6\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _74\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _dc\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _9b\"> </span>1 <span class=\"_ _9b\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _43\"> </span></span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-173-4": {
   "value": "Annexe 32.5.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Actifs et passifs valoris\u00e9s \u00e0 la juste valeur<span class=\"ff4d fs3e\"> </span></span>Les instruments finan<span class=\"_ _1\"/>ciers valoris\u00e9s \u00e0 la juste val<span class=\"_ _1\"/>eur sont repris dans<span class=\"_ _1\"/> le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span></span>de<span class=\"_ _1\"/>ssous en fonction <span class=\"_ _1\"/>de la technique d\u2019\u00e9val<span class=\"_ _1\"/>uation utilis\u00e9e. La hi\u00e9rarch<span class=\"_ _1\"/>ie entre<span class=\"_ _1\"/> les tech<span class=\"_ _1\"/>niques r<span class=\"_ _1\"/>efl\u00e8te l\u2019<span class=\"_ _1\"/>importanc<span class=\"_ _1\"/>e des <span class=\"_ _1\"/>donn\u00e9es u<span class=\"_ _1\"/>tilis\u00e9es<span class=\"_ _1\"/> lors de<span class=\"_ _1\"/> l\u2019\u00e9valua<span class=\"_ _1\"/>tion<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Niveau 1<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lscf ws110\">: valeurs de cotation<span class=\"_ _1\"/>s (non ajust<span class=\"ls1 ws0\">\u00e9</span>es) dan<span class=\"_ _1\"/>s des march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">s a<span class=\"_ _1\"/>ctifs p<span class=\"_ _1\"/>our de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et <span class=\"lsd5 ws129\">pass<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> i<span class=\"_ _13\"/>den<span class=\"_ _13\"/>tiq<span class=\"_ _13\"/>ue<span class=\"_ _13\"/>s</span><span class=\"ff54 ls1\">\u202f</span><span class=\"lsd1 ws11a\">; </span><span class=\"ls1\"> </span></span></span></span></span>Niveau 2<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws110\">valuation pour lesquelles tout<span class=\"_ _1\"/>es les donn<span class=\"ls1 ws0\">\u00e9</span>es ayant un <span class=\"_ _1\"/>effet significatif sur la<span class=\"_ _1\"/> juste valeur sont ob<span class=\"_ _1\"/>servables pour l\u2019<span class=\"_ _1\"/>actif ou le </span></span></span></span>passif, de mani\u00e8re di<span class=\"_ _1\"/>recte ou indirecte<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>Niveau 3<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws113\">valuation po<span class=\"ws110\">ur lesquelles toutes les do<span class=\"_ _1\"/>nn<span class=\"ls1 ws0\">\u00e9</span>es ayant un effet <span class=\"_ _1\"/>significatif sur la ju<span class=\"_ _1\"/>ste valeur ne sont pa<span class=\"_ _1\"/>s bas\u00e9es sur des </span></span></span></span></span>donn\u00e9es de march\u00e9<span class=\"_ _1\"/> observables. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tient des instruments financie<span class=\"_ _1\"/>rs class\u00e9s dans les Niveaux 1, 2 et 3<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Les techniques <span class=\"_ _13\"/>de valorisation pour<span class=\"ls1 ws0\"> </span><span class=\"ws114\">mesurer la juste valeur des instru<span class=\"_ _1\"/>ments de Niveau 2 sont les su<span class=\"_ _1\"/>ivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Autres d<span class=\"_ _1\"/>\u00e9riv\u00e9s en<span class=\"_ _1\"/> Niveau 2<span class=\"_ _1\"/> </span>Les autr<span class=\"_ _1\"/>es d\u00e9riv\u00e9<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent p<span class=\"_ _1\"/>rincipalem<span class=\"_ _7\"/>ent les swap<span class=\"_ _1\"/>s de tau<span class=\"_ _1\"/>x d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eats et d<span class=\"_ _1\"/>e devises<span class=\"_ _1\"/> (IRCS) d<span class=\"_ _1\"/>ans lesqu<span class=\"_ _1\"/>els le G<span class=\"_ _1\"/>roupe e<span class=\"_ _1\"/>st e<span class=\"lsd1 ws119\">ntr\u00e9 en vue</span>de r\u00e9duire les fluctu<span class=\"_ _1\"/>ations de taux et d<span class=\"_ _1\"/>e change de certains d<span class=\"_ _1\"/>e ses emprunts \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">terme. L<span class=\"_ _1\"/>es just<span class=\"_ _1\"/>es val<span class=\"_ _1\"/>eurs de c<span class=\"_ _1\"/>es in<span class=\"lsd1 ws119\">struments sont </span></span></span>d\u00e9termin\u00e9es en actuali<span class=\"_ _1\"/>sant les flux f<span class=\"_ _1\"/>uturs contractuellement attend<span class=\"_ _1\"/>us sur base des <span class=\"_ _1\"/>courbes de taux d\u2019i<span class=\"_ _1\"/>nt\u00e9r\u00eats pour ces devise<span class=\"_ _1\"/><span class=\"lsd4 ws94\">s et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> taux </span>de change qui sont ob<span class=\"_ _1\"/>servables sur de<span class=\"_ _1\"/>s march\u00e9s liquides. \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Emprunts non</span><span class=\"ff4d\">-<span class=\"lscf ws118\">subordonn\u00e9s </span></span>Les emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">subordonn\u00e9s sont reconnus<span class=\"_ _1\"/> au co\u00fbt amorti. L<span class=\"_ _1\"/>eurs justes valeurs,<span class=\"_ _1\"/> calcul\u00e9es de mani<span class=\"_ _1\"/>\u00e8re s\u00e9par\u00e9e, ont \u00e9t\u00e9<span class=\"_ _1\"/> obtenues en </span></span>actualisant les taux d\u2019in<span class=\"_ _1\"/>t\u00e9r\u00eats auxquels le G<span class=\"_ _1\"/>roupe peut emprunte<span class=\"_ _1\"/>r au 31 d\u00e9cembre 2022<span class=\"_ _1\"/> pour des empr<span class=\"_ _1\"/>unts similaires avec d<span class=\"_ _1\"/>es m<span class=\"lsd2 ws115\">aturit\u00e9<span class=\"_ _1\"/>s </span>identiques.L<span class=\"lsd3 ws121\">es <span class=\"lsd1 ws11a\">instrument<span class=\"lsd9 ws11e\">s <span class=\"lsd2 ws115\">fina<span class=\"_ _1\"/>ncier<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lsd9 ws11e\">class\u00e9<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd1 ws114\">niveau 3 <span class=\"lsda\">sont</span></span> <span class=\"lsd1 ws11a\">\u00e9valu\u00e9</span>s <span class=\"lscf ws118\">\u00e0 <span class=\"lsd4 ws128\">leur<span class=\"_ _13\"/></span></span> <span class=\"lsd3 ws118\">juste <span class=\"_ _1\"/>valeur su<span class=\"_ _1\"/>r la base<span class=\"_ _1\"/> des so<span class=\"_ _1\"/>rties de<span class=\"_ _1\"/> tr\u00e9sor<span class=\"_ _1\"/>erie dans d<span class=\"_ _1\"/>iff\u00e9re<span class=\"_ _1\"/>nts sc\u00e9na<span class=\"_ _1\"/>rios, <span class=\"_ _1\"/>cha<span class=\"lscf\">que </span></span></span></span></span></span></span></span></span>sc\u00e9nario<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">\u00e9tant pond\u00e9r\u00e9 en f<span class=\"_ _1\"/>onction de sa probabil<span class=\"_ _1\"/>it\u00e9 <span class=\"lsd1 ws114\">de survenance</span><span class=\"lsd5\">. Le<span class=\"_ _13\"/>s<span class=\"_ _13\"/> p<span class=\"_ _13\"/>ond\u00e9<span class=\"_ _13\"/>r<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>ons<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">sont so<span class=\"_ _1\"/>it bas\u00e9<span class=\"_ _1\"/>es <span class=\"_ _1\"/>sur des<span class=\"_ _1\"/> donn\u00e9<span class=\"_ _1\"/>es sta<span class=\"_ _1\"/>tistiq<span class=\"_ _1\"/>ues qui<span class=\"_ _1\"/> sont t<span class=\"_ _1\"/>r\u00e8s </span></span></span></span></span>stables dans le temp<span class=\"_ _1\"/>s, soit bas\u00e9es <span class=\"_ _1\"/>sur la meilleure estimation d<span class=\"_ _1\"/>e Proximus de la su<span class=\"_ _1\"/>rvenance du sc\u00e9nario. La jus<span class=\"_ _1\"/>te valeur de l<span class=\"lsd2 ws117\">'in<span class=\"_ _1\"/>strumen<span class=\"_ _7\"/>t <span class=\"_ _13\"/>est tr\u00e8s </span>d\u00e9pendante mais p<span class=\"_ _1\"/>roportionnelle aux var<span class=\"_ _1\"/>iations de<span class=\"lsd9 ws130\">s sor<span class=\"_ _1\"/>ties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie e<span class=\"_ _1\"/>stim\u00e9<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice comptable<span class=\"ls1 ws0\"> : </span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FVOCI</span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _3d\"> </span>2 <span class=\"_ _32\"> </span> <span class=\"_ _64\"> </span>2 <span class=\"_ _9b\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _30\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _6c\"> </span> <span class=\"_ _40\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _3e\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas <span class=\"ls1 ws0\">int\u00e9r\u00eats <span class=\"_ _f1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _3d\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _43\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">2.239<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> </span></span>1.887<span class=\"ls1 ws0\"> <span class=\"_ _a1\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d9\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _78\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">352</span> <span class=\"_ _d6\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _6f\"> </span> <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _60\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Obligations non su<span class=\"_ _13\"/>bordonn\u00e9es, \u00e0 l'exc<span class=\"_ _13\"/>eption de leurs 19.2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c0\"> </span></span></span>100<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span> <span class=\"_ _39\"> </span><span class=\"lsfc ws14a\">99</span> <span class=\"_ _3e\"> </span> </span>d\u00e9riv\u00e9s incorpor\u00e9s \"<span class=\"_ _13\"/>non \u00e9troitement<span class=\"_ _13\"/> li\u00e9s\".<span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1 <span class=\"_ _74\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _a4\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">477<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _6f\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _cd\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _56\"> </span></span>FVTPL <span class=\"_ _3d\"> </span>3 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice <span class=\"ls100 ws14e\">comptable<span class=\"ls1 ws0\"> <span class=\"_ _13\"/>: </span></span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _187\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _f1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _da\"> </span>FVTPL <span class=\"_ _33\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span></span><span class=\"ls111\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _cb\"> </span> </span></span>2.456<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _74\"> </span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">423</span> <span class=\"_ _dc\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span></span>32.1<span class=\"ls1 ws0\"> <span class=\"_ _d6\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _74\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _dc\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _9b\"> </span>1 <span class=\"_ _9b\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _43\"> </span></span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-173-5": {
   "value": "Annexe 32.5.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Actifs et passifs valoris\u00e9s \u00e0 la juste valeur<span class=\"ff4d fs3e\"> </span></span>Les instruments finan<span class=\"_ _1\"/>ciers valoris\u00e9s \u00e0 la juste val<span class=\"_ _1\"/>eur sont repris dans<span class=\"_ _1\"/> le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span></span>de<span class=\"_ _1\"/>ssous en fonction <span class=\"_ _1\"/>de la technique d\u2019\u00e9val<span class=\"_ _1\"/>uation utilis\u00e9e. La hi\u00e9rarch<span class=\"_ _1\"/>ie entre<span class=\"_ _1\"/> les tech<span class=\"_ _1\"/>niques r<span class=\"_ _1\"/>efl\u00e8te l\u2019<span class=\"_ _1\"/>importanc<span class=\"_ _1\"/>e des <span class=\"_ _1\"/>donn\u00e9es u<span class=\"_ _1\"/>tilis\u00e9es<span class=\"_ _1\"/> lors de<span class=\"_ _1\"/> l\u2019\u00e9valua<span class=\"_ _1\"/>tion<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Niveau 1<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lscf ws110\">: valeurs de cotation<span class=\"_ _1\"/>s (non ajust<span class=\"ls1 ws0\">\u00e9</span>es) dan<span class=\"_ _1\"/>s des march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">s a<span class=\"_ _1\"/>ctifs p<span class=\"_ _1\"/>our de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et <span class=\"lsd5 ws129\">pass<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> i<span class=\"_ _13\"/>den<span class=\"_ _13\"/>tiq<span class=\"_ _13\"/>ue<span class=\"_ _13\"/>s</span><span class=\"ff54 ls1\">\u202f</span><span class=\"lsd1 ws11a\">; </span><span class=\"ls1\"> </span></span></span></span></span>Niveau 2<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws110\">valuation pour lesquelles tout<span class=\"_ _1\"/>es les donn<span class=\"ls1 ws0\">\u00e9</span>es ayant un <span class=\"_ _1\"/>effet significatif sur la<span class=\"_ _1\"/> juste valeur sont ob<span class=\"_ _1\"/>servables pour l\u2019<span class=\"_ _1\"/>actif ou le </span></span></span></span>passif, de mani\u00e8re di<span class=\"_ _1\"/>recte ou indirecte<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>Niveau 3<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws113\">valuation po<span class=\"ws110\">ur lesquelles toutes les do<span class=\"_ _1\"/>nn<span class=\"ls1 ws0\">\u00e9</span>es ayant un effet <span class=\"_ _1\"/>significatif sur la ju<span class=\"_ _1\"/>ste valeur ne sont pa<span class=\"_ _1\"/>s bas\u00e9es sur des </span></span></span></span></span>donn\u00e9es de march\u00e9<span class=\"_ _1\"/> observables. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tient des instruments financie<span class=\"_ _1\"/>rs class\u00e9s dans les Niveaux 1, 2 et 3<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Les techniques <span class=\"_ _13\"/>de valorisation pour<span class=\"ls1 ws0\"> </span><span class=\"ws114\">mesurer la juste valeur des instru<span class=\"_ _1\"/>ments de Niveau 2 sont les su<span class=\"_ _1\"/>ivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Autres d<span class=\"_ _1\"/>\u00e9riv\u00e9s en<span class=\"_ _1\"/> Niveau 2<span class=\"_ _1\"/> </span>Les autr<span class=\"_ _1\"/>es d\u00e9riv\u00e9<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent p<span class=\"_ _1\"/>rincipalem<span class=\"_ _7\"/>ent les swap<span class=\"_ _1\"/>s de tau<span class=\"_ _1\"/>x d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eats et d<span class=\"_ _1\"/>e devises<span class=\"_ _1\"/> (IRCS) d<span class=\"_ _1\"/>ans lesqu<span class=\"_ _1\"/>els le G<span class=\"_ _1\"/>roupe e<span class=\"_ _1\"/>st e<span class=\"lsd1 ws119\">ntr\u00e9 en vue</span>de r\u00e9duire les fluctu<span class=\"_ _1\"/>ations de taux et d<span class=\"_ _1\"/>e change de certains d<span class=\"_ _1\"/>e ses emprunts \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">terme. L<span class=\"_ _1\"/>es just<span class=\"_ _1\"/>es val<span class=\"_ _1\"/>eurs de c<span class=\"_ _1\"/>es in<span class=\"lsd1 ws119\">struments sont </span></span></span>d\u00e9termin\u00e9es en actuali<span class=\"_ _1\"/>sant les flux f<span class=\"_ _1\"/>uturs contractuellement attend<span class=\"_ _1\"/>us sur base des <span class=\"_ _1\"/>courbes de taux d\u2019i<span class=\"_ _1\"/>nt\u00e9r\u00eats pour ces devise<span class=\"_ _1\"/><span class=\"lsd4 ws94\">s et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> taux </span>de change qui sont ob<span class=\"_ _1\"/>servables sur de<span class=\"_ _1\"/>s march\u00e9s liquides. \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Emprunts non</span><span class=\"ff4d\">-<span class=\"lscf ws118\">subordonn\u00e9s </span></span>Les emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">subordonn\u00e9s sont reconnus<span class=\"_ _1\"/> au co\u00fbt amorti. L<span class=\"_ _1\"/>eurs justes valeurs,<span class=\"_ _1\"/> calcul\u00e9es de mani<span class=\"_ _1\"/>\u00e8re s\u00e9par\u00e9e, ont \u00e9t\u00e9<span class=\"_ _1\"/> obtenues en </span></span>actualisant les taux d\u2019in<span class=\"_ _1\"/>t\u00e9r\u00eats auxquels le G<span class=\"_ _1\"/>roupe peut emprunte<span class=\"_ _1\"/>r au 31 d\u00e9cembre 2022<span class=\"_ _1\"/> pour des empr<span class=\"_ _1\"/>unts similaires avec d<span class=\"_ _1\"/>es m<span class=\"lsd2 ws115\">aturit\u00e9<span class=\"_ _1\"/>s </span>identiques.L<span class=\"lsd3 ws121\">es <span class=\"lsd1 ws11a\">instrument<span class=\"lsd9 ws11e\">s <span class=\"lsd2 ws115\">fina<span class=\"_ _1\"/>ncier<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lsd9 ws11e\">class\u00e9<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd1 ws114\">niveau 3 <span class=\"lsda\">sont</span></span> <span class=\"lsd1 ws11a\">\u00e9valu\u00e9</span>s <span class=\"lscf ws118\">\u00e0 <span class=\"lsd4 ws128\">leur<span class=\"_ _13\"/></span></span> <span class=\"lsd3 ws118\">juste <span class=\"_ _1\"/>valeur su<span class=\"_ _1\"/>r la base<span class=\"_ _1\"/> des so<span class=\"_ _1\"/>rties de<span class=\"_ _1\"/> tr\u00e9sor<span class=\"_ _1\"/>erie dans d<span class=\"_ _1\"/>iff\u00e9re<span class=\"_ _1\"/>nts sc\u00e9na<span class=\"_ _1\"/>rios, <span class=\"_ _1\"/>cha<span class=\"lscf\">que </span></span></span></span></span></span></span></span></span>sc\u00e9nario<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">\u00e9tant pond\u00e9r\u00e9 en f<span class=\"_ _1\"/>onction de sa probabil<span class=\"_ _1\"/>it\u00e9 <span class=\"lsd1 ws114\">de survenance</span><span class=\"lsd5\">. Le<span class=\"_ _13\"/>s<span class=\"_ _13\"/> p<span class=\"_ _13\"/>ond\u00e9<span class=\"_ _13\"/>r<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>ons<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">sont so<span class=\"_ _1\"/>it bas\u00e9<span class=\"_ _1\"/>es <span class=\"_ _1\"/>sur des<span class=\"_ _1\"/> donn\u00e9<span class=\"_ _1\"/>es sta<span class=\"_ _1\"/>tistiq<span class=\"_ _1\"/>ues qui<span class=\"_ _1\"/> sont t<span class=\"_ _1\"/>r\u00e8s </span></span></span></span></span>stables dans le temp<span class=\"_ _1\"/>s, soit bas\u00e9es <span class=\"_ _1\"/>sur la meilleure estimation d<span class=\"_ _1\"/>e Proximus de la su<span class=\"_ _1\"/>rvenance du sc\u00e9nario. La jus<span class=\"_ _1\"/>te valeur de l<span class=\"lsd2 ws117\">'in<span class=\"_ _1\"/>strumen<span class=\"_ _7\"/>t <span class=\"_ _13\"/>est tr\u00e8s </span>d\u00e9pendante mais p<span class=\"_ _1\"/>roportionnelle aux var<span class=\"_ _1\"/>iations de<span class=\"lsd9 ws130\">s sor<span class=\"_ _1\"/>ties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie e<span class=\"_ _1\"/>stim\u00e9<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice comptable<span class=\"ls1 ws0\"> : </span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FVOCI</span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _3d\"> </span>2 <span class=\"_ _32\"> </span> <span class=\"_ _64\"> </span>2 <span class=\"_ _9b\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _30\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _6c\"> </span> <span class=\"_ _40\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _3e\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas <span class=\"ls1 ws0\">int\u00e9r\u00eats <span class=\"_ _f1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _3d\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _43\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">2.239<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> </span></span>1.887<span class=\"ls1 ws0\"> <span class=\"_ _a1\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d9\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _78\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">352</span> <span class=\"_ _d6\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _6f\"> </span> <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _60\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Obligations non su<span class=\"_ _13\"/>bordonn\u00e9es, \u00e0 l'exc<span class=\"_ _13\"/>eption de leurs 19.2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c0\"> </span></span></span>100<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span> <span class=\"_ _39\"> </span><span class=\"lsfc ws14a\">99</span> <span class=\"_ _3e\"> </span> </span>d\u00e9riv\u00e9s incorpor\u00e9s \"<span class=\"_ _13\"/>non \u00e9troitement<span class=\"_ _13\"/> li\u00e9s\".<span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1 <span class=\"_ _74\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _a4\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">477<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _6f\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _cd\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _56\"> </span></span>FVTPL <span class=\"_ _3d\"> </span>3 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice <span class=\"ls100 ws14e\">comptable<span class=\"ls1 ws0\"> <span class=\"_ _13\"/>: </span></span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _187\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _f1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _da\"> </span>FVTPL <span class=\"_ _33\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span></span><span class=\"ls111\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _cb\"> </span> </span></span>2.456<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _74\"> </span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">423</span> <span class=\"_ _dc\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span></span>32.1<span class=\"ls1 ws0\"> <span class=\"_ _d6\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _74\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _dc\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _9b\"> </span>1 <span class=\"_ _9b\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _43\"> </span></span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-173-6": {
   "value": "Annexe 32.5.<span class=\"_ _1\"/> <span class=\"ls1 ws0\">Actifs et passifs valoris\u00e9s \u00e0 la juste valeur<span class=\"ff4d fs3e\"> </span></span>Les instruments finan<span class=\"_ _1\"/>ciers valoris\u00e9s \u00e0 la juste val<span class=\"_ _1\"/>eur sont repris dans<span class=\"_ _1\"/> le tableau <span class=\"lsd3 ws121\">ci<span class=\"ls1 ws0\">-</span></span>de<span class=\"_ _1\"/>ssous en fonction <span class=\"_ _1\"/>de la technique d\u2019\u00e9val<span class=\"_ _1\"/>uation utilis\u00e9e. La hi\u00e9rarch<span class=\"_ _1\"/>ie entre<span class=\"_ _1\"/> les tech<span class=\"_ _1\"/>niques r<span class=\"_ _1\"/>efl\u00e8te l\u2019<span class=\"_ _1\"/>importanc<span class=\"_ _1\"/>e des <span class=\"_ _1\"/>donn\u00e9es u<span class=\"_ _1\"/>tilis\u00e9es<span class=\"_ _1\"/> lors de<span class=\"_ _1\"/> l\u2019\u00e9valua<span class=\"_ _1\"/>tion<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd2 ws115\">: <span class=\"ls1 ws0\"> </span></span>Niveau 1<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lscf ws110\">: valeurs de cotation<span class=\"_ _1\"/>s (non ajust<span class=\"ls1 ws0\">\u00e9</span>es) dan<span class=\"_ _1\"/>s des march<span class=\"ls1 ws0\">\u00e9<span class=\"lsd2\">s a<span class=\"_ _1\"/>ctifs p<span class=\"_ _1\"/>our de<span class=\"_ _1\"/>s actifs<span class=\"_ _1\"/> et <span class=\"lsd5 ws129\">pass<span class=\"_ _13\"/>ifs<span class=\"_ _13\"/> i<span class=\"_ _13\"/>den<span class=\"_ _13\"/>tiq<span class=\"_ _13\"/>ue<span class=\"_ _13\"/>s</span><span class=\"ff54 ls1\">\u202f</span><span class=\"lsd1 ws11a\">; </span><span class=\"ls1\"> </span></span></span></span></span>Niveau 2<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws110\">valuation pour lesquelles tout<span class=\"_ _1\"/>es les donn<span class=\"ls1 ws0\">\u00e9</span>es ayant un <span class=\"_ _1\"/>effet significatif sur la<span class=\"_ _1\"/> juste valeur sont ob<span class=\"_ _1\"/>servables pour l\u2019<span class=\"_ _1\"/>actif ou le </span></span></span></span>passif, de mani\u00e8re di<span class=\"_ _1\"/>recte ou indirecte<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>Niveau 3<span class=\"ff5c sc0 ls1 ws0\">\u202f<span class=\"ff4d lsd2 ws117\">: techniqu<span class=\"_ _1\"/>es d<span class=\"lsd5 ws94\">\u2019\u00e9<span class=\"lscf ws113\">valuation po<span class=\"ws110\">ur lesquelles toutes les do<span class=\"_ _1\"/>nn<span class=\"ls1 ws0\">\u00e9</span>es ayant un effet <span class=\"_ _1\"/>significatif sur la ju<span class=\"_ _1\"/>ste valeur ne sont pa<span class=\"_ _1\"/>s bas\u00e9es sur des </span></span></span></span></span>donn\u00e9es de march\u00e9<span class=\"_ _1\"/> observables. <span class=\"ls1 ws0\"> </span>Le Groupe d\u00e9tient des instruments financie<span class=\"_ _1\"/>rs class\u00e9s dans les Niveaux 1, 2 et 3<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span>Les techniques <span class=\"_ _13\"/>de valorisation pour<span class=\"ls1 ws0\"> </span><span class=\"ws114\">mesurer la juste valeur des instru<span class=\"_ _1\"/>ments de Niveau 2 sont les su<span class=\"_ _1\"/>ivantes<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span></span>\u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd3 ws118\">Autres d<span class=\"_ _1\"/>\u00e9riv\u00e9s en<span class=\"_ _1\"/> Niveau 2<span class=\"_ _1\"/> </span>Les autr<span class=\"_ _1\"/>es d\u00e9riv\u00e9<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent p<span class=\"_ _1\"/>rincipalem<span class=\"_ _7\"/>ent les swap<span class=\"_ _1\"/>s de tau<span class=\"_ _1\"/>x d\u2019int\u00e9r<span class=\"_ _1\"/>\u00eats et d<span class=\"_ _1\"/>e devises<span class=\"_ _1\"/> (IRCS) d<span class=\"_ _1\"/>ans lesqu<span class=\"_ _1\"/>els le G<span class=\"_ _1\"/>roupe e<span class=\"_ _1\"/>st e<span class=\"lsd1 ws119\">ntr\u00e9 en vue</span>de r\u00e9duire les fluctu<span class=\"_ _1\"/>ations de taux et d<span class=\"_ _1\"/>e change de certains d<span class=\"_ _1\"/>e ses emprunts \u00e0 lo<span class=\"_ _1\"/>ng<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">terme. L<span class=\"_ _1\"/>es just<span class=\"_ _1\"/>es val<span class=\"_ _1\"/>eurs de c<span class=\"_ _1\"/>es in<span class=\"lsd1 ws119\">struments sont </span></span></span>d\u00e9termin\u00e9es en actuali<span class=\"_ _1\"/>sant les flux f<span class=\"_ _1\"/>uturs contractuellement attend<span class=\"_ _1\"/>us sur base des <span class=\"_ _1\"/>courbes de taux d\u2019i<span class=\"_ _1\"/>nt\u00e9r\u00eats pour ces devise<span class=\"_ _1\"/><span class=\"lsd4 ws94\">s et<span class=\"_ _13\"/> les<span class=\"_ _13\"/> taux </span>de change qui sont ob<span class=\"_ _1\"/>servables sur de<span class=\"_ _1\"/>s march\u00e9s liquides. \u2022<span class=\"_ _9e\"> </span><span class=\"ff4d lsd1 ws114\">Emprunts non</span><span class=\"ff4d\">-<span class=\"lscf ws118\">subordonn\u00e9s </span></span>Les emprunts non<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">subordonn\u00e9s sont reconnus<span class=\"_ _1\"/> au co\u00fbt amorti. L<span class=\"_ _1\"/>eurs justes valeurs,<span class=\"_ _1\"/> calcul\u00e9es de mani<span class=\"_ _1\"/>\u00e8re s\u00e9par\u00e9e, ont \u00e9t\u00e9<span class=\"_ _1\"/> obtenues en </span></span>actualisant les taux d\u2019in<span class=\"_ _1\"/>t\u00e9r\u00eats auxquels le G<span class=\"_ _1\"/>roupe peut emprunte<span class=\"_ _1\"/>r au 31 d\u00e9cembre 2022<span class=\"_ _1\"/> pour des empr<span class=\"_ _1\"/>unts similaires avec d<span class=\"_ _1\"/>es m<span class=\"lsd2 ws115\">aturit\u00e9<span class=\"_ _1\"/>s </span>identiques.L<span class=\"lsd3 ws121\">es <span class=\"lsd1 ws11a\">instrument<span class=\"lsd9 ws11e\">s <span class=\"lsd2 ws115\">fina<span class=\"_ _1\"/>ncier<span class=\"ls1 ws0\">s<span class=\"_ _1\"/> <span class=\"lsd9 ws11e\">class\u00e9<span class=\"_ _1\"/><span class=\"ls1 ws0\">s <span class=\"lsd1 ws114\">niveau 3 <span class=\"lsda\">sont</span></span> <span class=\"lsd1 ws11a\">\u00e9valu\u00e9</span>s <span class=\"lscf ws118\">\u00e0 <span class=\"lsd4 ws128\">leur<span class=\"_ _13\"/></span></span> <span class=\"lsd3 ws118\">juste <span class=\"_ _1\"/>valeur su<span class=\"_ _1\"/>r la base<span class=\"_ _1\"/> des so<span class=\"_ _1\"/>rties de<span class=\"_ _1\"/> tr\u00e9sor<span class=\"_ _1\"/>erie dans d<span class=\"_ _1\"/>iff\u00e9re<span class=\"_ _1\"/>nts sc\u00e9na<span class=\"_ _1\"/>rios, <span class=\"_ _1\"/>cha<span class=\"lscf\">que </span></span></span></span></span></span></span></span></span>sc\u00e9nario<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">\u00e9tant pond\u00e9r\u00e9 en f<span class=\"_ _1\"/>onction de sa probabil<span class=\"_ _1\"/>it\u00e9 <span class=\"lsd1 ws114\">de survenance</span><span class=\"lsd5\">. Le<span class=\"_ _13\"/>s<span class=\"_ _13\"/> p<span class=\"_ _13\"/>ond\u00e9<span class=\"_ _13\"/>r<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>ons<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"lsd9 ws130\">sont so<span class=\"_ _1\"/>it bas\u00e9<span class=\"_ _1\"/>es <span class=\"_ _1\"/>sur des<span class=\"_ _1\"/> donn\u00e9<span class=\"_ _1\"/>es sta<span class=\"_ _1\"/>tistiq<span class=\"_ _1\"/>ues qui<span class=\"_ _1\"/> sont t<span class=\"_ _1\"/>r\u00e8s </span></span></span></span></span>stables dans le temp<span class=\"_ _1\"/>s, soit bas\u00e9es <span class=\"_ _1\"/>sur la meilleure estimation d<span class=\"_ _1\"/>e Proximus de la su<span class=\"_ _1\"/>rvenance du sc\u00e9nario. La jus<span class=\"_ _1\"/>te valeur de l<span class=\"lsd2 ws117\">'in<span class=\"_ _1\"/>strumen<span class=\"_ _7\"/>t <span class=\"_ _13\"/>est tr\u00e8s </span>d\u00e9pendante mais p<span class=\"_ _1\"/>roportionnelle aux var<span class=\"_ _1\"/>iations de<span class=\"lsd9 ws130\">s sor<span class=\"_ _1\"/>ties d<span class=\"_ _1\"/>e tr\u00e9so<span class=\"_ _1\"/>rerie e<span class=\"_ _1\"/>stim\u00e9<span class=\"_ _1\"/>es.<span class=\"ls1 ws0\"> </span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice comptable<span class=\"ls1 ws0\"> : </span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FVOCI</span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _3d\"> </span>2 <span class=\"_ _32\"> </span> <span class=\"_ _64\"> </span>2 <span class=\"_ _9b\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _30\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _6c\"> </span> <span class=\"_ _40\"> </span><span class=\"ls116 ws167\">82</span> <span class=\"_ _3e\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas <span class=\"ls1 ws0\">int\u00e9r\u00eats <span class=\"_ _f1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _3d\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _43\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _a4\"> </span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">123<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">2.239<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> </span></span>1.887<span class=\"ls1 ws0\"> <span class=\"_ _a1\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _d9\"> </span><span class=\"lsfe ws14d\">400</span> <span class=\"_ _78\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls100 ws14e\">352</span> <span class=\"_ _d6\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _e6\"> </span><span class=\"lsff ws148\">19.1<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _da\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _6f\"> </span> <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">37</span> <span class=\"_ _60\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Obligations non su<span class=\"_ _13\"/>bordonn\u00e9es, \u00e0 l'exc<span class=\"_ _13\"/>eption de leurs 19.2<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ls111\">Co\u00fbt amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _c0\"> </span></span></span>100<span class=\"ls1 ws0\"> <span class=\"_ _fb\"> </span> <span class=\"_ _39\"> </span><span class=\"lsfc ws14a\">99</span> <span class=\"_ _3e\"> </span> </span>d\u00e9riv\u00e9s incorpor\u00e9s \"<span class=\"_ _13\"/>non \u00e9troitement<span class=\"_ _13\"/> li\u00e9s\".<span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1 <span class=\"_ _74\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> <span class=\"_ _6c\"> </span> <span class=\"_ _3e\"> </span><span class=\"lsff ws148\">10</span> <span class=\"_ _60\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fbt amorti<span class=\"_ _13\"/></span> <span class=\"_ _ca\"> </span><span class=\"ls10f ws16c\">477</span> <span class=\"_ _a4\"> </span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">477<span class=\"_ _13\"/></span> <span class=\"_ _d6\"> </span> </span>Dettes ne porta<span class=\"_ _1\"/>nt pas int\u00e9<span class=\"_ _1\"/>r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _e9\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _37\"> </span>FVTPL <span class=\"_ _33\"> </span>1 <span class=\"_ _6f\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus pour couverture<span class=\"ls1 ws0\"> <span class=\"_ _1f4\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _94\"> </span><span class=\"lsfa ws149\">FVOCI</span> <span class=\"_ _cd\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _56\"> </span></span>FVTPL <span class=\"_ _3d\"> </span>3 <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>M\u00e9thode utilis\u00e9e de valorisation \u00e0 la juste Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>valeur en fin d'exercice <span class=\"ls100 ws14e\">comptable<span class=\"ls1 ws0\"> <span class=\"_ _13\"/>: </span></span>Classifi<span class=\"_ _1\"/>cation sous Juste valeur<span class=\"ls1 ws0\"> </span>IFRS 9<span class=\"ls1 ws0\"> </span>(en milli<span class=\"_ _13\"/>ons EUR)<span class=\"ws0\"> </span>Annexe Niveau 1<span class=\"ls1 ws0\"> </span>Niveau 2<span class=\"ls1 ws0\"> </span>Niveau 3<span class=\"ls1 ws0\"> </span>ACTI<span class=\"_ _13\"/>F<span class=\"ls1 ws0\"> </span>Actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> </span>Autres parti<span class=\"_ _1\"/>cipations<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>9 <span class=\"_ _fb\"> </span><span class=\"fc3 lsfa ws149\">FV<span class=\"_ _13\"/>OCI<span class=\"_ _13\"/></span><span class=\"fc3\"> <span class=\"_ _cd\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _32\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _9b\"> </span>1 </span>Autres<span class=\"_ _1\"/> actifs no<span class=\"_ _1\"/>n courants<span class=\"ls1 ws0\"> <span class=\"_ _e7\"> </span><span class=\"fc1d\"> <span class=\"_ _187\"> </span></span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Actifs coura<span class=\"_ _1\"/>nts<span class=\"ls1 ws0\"> </span>Cr\u00e9ance<span class=\"_ _1\"/>s ne por<span class=\"_ _1\"/>tant pas in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _f1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Produits d\u00e9riv\u00e9s d\u00e9tenus \u00e0 des fins sp\u00e9culatives<span class=\"ls1 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _da\"> </span>FVTPL <span class=\"_ _33\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _a3\"> </span> </span>DETTES Dettes \u00e0 lon<span class=\"_ _1\"/>g terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span>  <span class=\"_ _3d\"> </span> <span class=\"_ _a4\"> </span> <span class=\"_ _56\"> </span> </span>Dettes no<span class=\"_ _1\"/>n subor<span class=\"_ _1\"/>donn\u00e9es (o<span class=\"_ _1\"/>bligatio<span class=\"_ _1\"/>ns, notes) \u00e0<span class=\"_ _1\"/> l'exception de leurs d\u00e9riv\u00e9s incorpor<span class=\"_ _1\"/>\u00e9s \"non 19.1<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _61\"> </span></span><span class=\"ls111\">Co\u00fbt<span class=\"_ _13\"/> amorti<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _be\"> </span><span class=\"ls100 ws14e\">2.337</span> <span class=\"_ _cb\"> </span> </span></span>2.456<span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span> </span>\u00e9troitement li\u00e9s<span class=\"_ _13\"/>\" <span class=\"ws0\"> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsfe ws14d\">401</span> <span class=\"_ _74\"> </span> <span class=\"_ _37\"> </span><span class=\"ls100 ws14e\">423</span> <span class=\"_ _dc\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span> <span class=\"_ _1f4\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres<span class=\"_ _13\"/> produits d\u00e9riv\u00e9s<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span></span>32.1<span class=\"ls1 ws0\"> <span class=\"_ _d6\"> </span>FV<span class=\"_ _13\"/>TPL <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _78\"> </span>3 <span class=\"_ _78\"> </span> </span>Dettes \u00e0 cou<span class=\"_ _1\"/>rt terme<span class=\"ls1 ws0\"> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats, p<span class=\"_ _1\"/>artie \u00e9ch<span class=\"_ _1\"/>\u00e9ant dans l'a<span class=\"_ _1\"/>nn\u00e9e<span class=\"ls1 ws0\"> <span class=\"_ _e1\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.2</span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt am<span class=\"_ _13\"/>orti<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _78\"> </span>1<span class=\"_ _13\"/> <span class=\"_ _9b\"> </span> </span>Dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1e7\"> </span> <span class=\"_ _187\"> </span> <span class=\"_ _8d\"> </span> <span class=\"_ _66\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _a3\"> </span> </span>Etabli<span class=\"_ _1\"/>ssements de cr<span class=\"_ _1\"/>\u00e9dit<span class=\"ls1 ws0\"> <span class=\"_ _fd\"> </span><span class=\"lsff ws148\">19.<span class=\"_ _13\"/>1</span> <span class=\"_ _4a\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _fb\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">150<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> </span>Emprunts non subordo<span class=\"_ _13\"/>nn\u00e9s (obligation<span class=\"_ _13\"/>s, notes)<span class=\"ws0\"> <span class=\"_ _76\"> </span><span class=\"lsff ws148\">19<span class=\"_ _13\"/>.2<span class=\"_ _13\"/></span> <span class=\"_ _65\"> </span><span class=\"ls111 ws148\">Co\u00fb<span class=\"_ _13\"/>t amort<span class=\"_ _13\"/>i</span> <span class=\"_ _ca\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _74\"> </span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">100</span> <span class=\"_ _dc\"> </span> </span>Autres emprunts<span class=\"ls1 ws0\"> <span class=\"_ _23b\"> </span><span class=\"lsff ws148\">19.2<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span><span class=\"ls111 ws148\">Co\u00fbt amort<span class=\"_ _13\"/>i</span> <span class=\"_ _cb\"> </span>1 <span class=\"_ _32\"> </span> <span class=\"_ _9b\"> </span>1 <span class=\"_ _9b\"> </span> </span>Dettes ne<span class=\"_ _1\"/> portan<span class=\"_ _1\"/>t pas int\u00e9r<span class=\"_ _1\"/>\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _11e\"> </span><span class=\"fc1d\"> <span class=\"_ _1f4\"> </span></span> <span class=\"_ _87\"> </span> <span class=\"_ _200\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _56\"> </span> </span>Autres produits d\u00e9riv\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _e8\"> </span><span class=\"ls100 ws14e\">32.1</span> <span class=\"_ _d6\"> </span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>1 <span class=\"_ _75\"> </span>1 <span class=\"_ _78\"> </span> <span class=\"_ _56\"> </span> </span>Autre dette<span class=\"ls1 ws0\"> <span class=\"_ _23c\"> </span><span class=\"fc1d\"> <span class=\"_ _43\"> </span></span>FVTP<span class=\"_ _13\"/>L <span class=\"_ _33\"> </span>3 <span class=\"_ _3b\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _78\"> </span>3 </span>FVTPL :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actifs/dettes f<span class=\"_ _1\"/>inanci<span class=\"_ _1\"/>ers reva<span class=\"_ _1\"/>loris\u00e9s \u00e0 la juste<span class=\"_ _1\"/> valeur<span class=\"_ _1\"/> via le com<span class=\"_ _1\"/>pte de r\u00e9sul<span class=\"_ _1\"/>tats<span class=\"ls1 ws0\"> </span></span></span>FVTOCI :<span class=\"ls1 ws0\"> <span class=\"ls101 ws14f\">Actif<span class=\"_ _1\"/>s Financier<span class=\"_ _1\"/>s \u00e0 la Juste v<span class=\"_ _1\"/>aleur r<span class=\"_ _1\"/>econnus via<span class=\"_ _1\"/> les autre<span class=\"_ _1\"/>s \u00e9l\u00e9ments du<span class=\"_ _1\"/> r\u00e9sultat gl<span class=\"_ _1\"/>obal<span class=\"ls1 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-176-2": {
   "value": "Annexe 33. Informations sur les parties li<span class=\"_ _1\"/>\u00e9es<span class=\"ls1\"> </span>Annexe 33.1. Soci\u00e9t\u00e9s consolid\u00e9es La liste de<span class=\"_ _13\"/>s filiales, soci\u00e9t\u00e9s <span class=\"_ _13\"/>communes, co<span class=\"ls1 ws0\">-<span class=\"lsd4 ws94\">entre<span class=\"_ _13\"/>pris<span class=\"_ _13\"/>es<span class=\"_ _13\"/> et ent<span class=\"_ _13\"/>repr<span class=\"_ _13\"/>ises<span class=\"_ _13\"/> ass<span class=\"_ _13\"/>oc<span class=\"_ _13\"/>i\u00e9es<span class=\"_ _13\"/> est r<span class=\"_ _13\"/>epr<span class=\"_ _13\"/>ise \u00e0<span class=\"_ _13\"/> l'a<span class=\"_ _13\"/>nnexe<span class=\"_ _13\"/></span><span class=\"ff51\"> </span><span class=\"lsde ws122\">8.</span> </span>Les conditions comme<span class=\"_ _1\"/>rciales habituelles et le<span class=\"_ _1\"/>s prix du march\u00e9 s'appl<span class=\"_ _1\"/>iquent \u00e0 la four<span class=\"_ _1\"/>niture des biens et <span class=\"_ _1\"/>des services entre le<span class=\"_ _1\"/>s soci\u00e9t\u00e9s du Groupe.<span class=\"ls1 ws0\"> </span>Les tran<span class=\"_ _1\"/>sactio<span class=\"_ _1\"/>ns entr<span class=\"_ _1\"/>e Proxim<span class=\"_ _1\"/>us SA<span class=\"_ _1\"/> et ses f<span class=\"_ _1\"/>iliales,<span class=\"_ _1\"/> <span class=\"lsd4 ws128\">c\u2019es<span class=\"_ _13\"/>t</span><span class=\"ls1\">-\u00e0-</span>dire en<span class=\"_ _1\"/>tre pa<span class=\"_ _1\"/>rties li\u00e9<span class=\"_ _1\"/>es, son<span class=\"_ _1\"/>t \u00e9lim<span class=\"_ _1\"/>in\u00e9es po<span class=\"_ _1\"/>ur la pr<span class=\"_ _1\"/>\u00e9paratio<span class=\"_ _1\"/>n des<span class=\"_ _1\"/> \u00e9tats f<span class=\"_ _1\"/>inancie<span class=\"_ _1\"/>rs co<span class=\"_ _1\"/>nsolid\u00e9<span class=\"_ _1\"/>s. Les tran<span class=\"_ _1\"/>sactio<span class=\"_ _1\"/>ns entr<span class=\"_ _1\"/>e Proxim<span class=\"_ _1\"/>us SA<span class=\"_ _1\"/> et ses f<span class=\"_ _1\"/>iliales<span class=\"_ _1\"/> ont \u00e9t\u00e9<span class=\"_ _1\"/> les su<span class=\"_ _1\"/>ivant<span class=\"_ _1\"/>es<span class=\"ff51 ls1\"> <span class=\"ff4d\"> </span></span>Tra<span class=\"_ _13\"/>nsacti<span class=\"_ _13\"/>on<span class=\"_ _13\"/>s entr<span class=\"_ _13\"/>e Pro<span class=\"_ _13\"/>xim<span class=\"_ _13\"/>us SA<span class=\"_ _13\"/> et <span class=\"_ _13\"/>ses fil<span class=\"_ _13\"/>iale<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _23d\"> </span><span class=\"lsfb ws14a\">Au 31 d\u00e9cemb<span class=\"_ _13\"/>re</span> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> <span class=\"_ _23e\"> </span><span class=\"lsfc ws14a\">2021</span> <span class=\"_ _53\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Revenus<span class=\"ls1 ws0\"> <span class=\"_ _1af\"> </span><span class=\"lsff ws148\">154</span> <span class=\"_ _17f\"> </span><span class=\"lsff ws148\">151</span> </span>Achats de mat\u00e9riel et de services li\u00e9s aux ventes<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _1c0\"> </span>-<span class=\"lsff ws148\">13<span class=\"_ _13\"/>7</span> <span class=\"_ _88\"> </span>-<span class=\"lsff ws148\">132</span> </span>Charges financi\u00e8res<span class=\"_ _13\"/> nettes<span class=\"ws0\"> <span class=\"_ _23f\"> </span>1 <span class=\"_ _126\"> </span>0 </span>Dividendes re\u00e7us<span class=\"ls1 ws0\"> <span class=\"_ _240\"> </span><span class=\"ls100 ws14e\">220</span> <span class=\"_ _25\"> </span><span class=\"ls100 ws14e\">340</span> </span>Tra<span class=\"_ _13\"/>nsacti<span class=\"_ _13\"/>on<span class=\"_ _13\"/>s entr<span class=\"_ _13\"/>e Pro<span class=\"_ _13\"/>xim<span class=\"_ _13\"/>us SA<span class=\"_ _13\"/> et <span class=\"_ _13\"/>ses fil<span class=\"_ _13\"/>iale<span class=\"_ _13\"/>s<span class=\"ls1 ws0\"> <span class=\"_ _23d\"> </span><span class=\"lsfb ws14a\">Au 31 d\u00e9cemb<span class=\"_ _13\"/>re</span> </span>(en<span class=\"ls1 ws0\"> <span class=\"lsfb ws14a\">mil<span class=\"_ _13\"/>lions EUR)<span class=\"_ _13\"/></span> <span class=\"_ _23e\"> </span><span class=\"lsfc ws14a\">2021</span> <span class=\"_ _53\"> </span><span class=\"lsfc ws14a\">2022<span class=\"_ _13\"/></span> </span>Cr\u00e9ances commerciales<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _145\"> </span><span class=\"ls100 ws14e\">34</span> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">24</span> </span>Dettes co<span class=\"_ _1\"/>mmercia<span class=\"_ _1\"/>les<span class=\"ls1 ws0\"> <span class=\"_ _1d7\"> </span>-<span class=\"ls100 ws14e\">30</span> <span class=\"_ _125\"> </span>-<span class=\"ls100 ws14e\">33</span> </span>Cr\u00e9ance<span class=\"_ _1\"/>s/dettes po<span class=\"_ _1\"/>rtant in<span class=\"_ _1\"/>t\u00e9r\u00eats<span class=\"ls1 ws0\"> <span class=\"_ _1da\"> </span>-<span class=\"lsfc ws14a\">68<span class=\"_ _13\"/>4</span> <span class=\"_ _5b\"> </span>-<span class=\"lsfe ws14d\">801</span> </span>Annexe 3<span class=\"_ _1\"/>3.2. Rela<span class=\"_ _1\"/>tions av<span class=\"_ _1\"/>ec les a<span class=\"_ _1\"/>ctionnai<span class=\"_ _7\"/>res et les entit<span class=\"_ _1\"/>\u00e9s att<span class=\"_ _1\"/>ach\u00e9es \u00e0 l\u2019E<span class=\"_ _1\"/>tat<span class=\"ls1 ws0\"> </span>Avec un<span class=\"_ _1\"/>e parti<span class=\"_ _1\"/>cipatio<span class=\"_ _1\"/>n de 53<span class=\"_ _1\"/>,51%,<span class=\"_ _1\"/> l'Etat <span class=\"lsd3 ws123\">b<span class=\"_ _1\"/>elge const<span class=\"_ _1\"/>itue l'action<span class=\"_ _1\"/>naire ma<span class=\"_ _1\"/>joritaire du<span class=\"_ _1\"/> Groupe. Le Group<span class=\"_ _1\"/>e d\u00e9tient des<span class=\"_ _1\"/> actions prop<span class=\"_ _1\"/>res repr\u00e9senta<span class=\"_ _1\"/>nt </span>4,<span class=\"ls1 ws0\">6<span class=\"lscf ws110\">2% de son <span class=\"_ _1\"/>capital, tandis que l<span class=\"_ _1\"/>es 41,<span class=\"lsd9 ws11e\">86<span class=\"lsd3 ws118\">% re<span class=\"_ _1\"/>stante<span class=\"_ _1\"/>s sont n<span class=\"_ _1\"/>\u00e9goci\u00e9<span class=\"_ _1\"/>es sur le p<span class=\"_ _1\"/>remier m<span class=\"_ _1\"/>arch\u00e9 d'<span class=\"_ _1\"/>Eurone<span class=\"_ _1\"/>xt Brus<span class=\"_ _1\"/>sels.<span class=\"ls1 ws0\"> </span></span></span></span></span>Relati<span class=\"_ _13\"/>ons avec l'\u00c9ta<span class=\"_ _13\"/>t belge<span class=\"ls1 ws0\"> </span>Le Groupe fo<span class=\"lsd3 ws118\">urn<span class=\"_ _1\"/>it des <span class=\"_ _1\"/>services <span class=\"_ _1\"/>de t\u00e9l\u00e9com<span class=\"_ _1\"/>municatio<span class=\"_ _1\"/>ns \u00e0 l<span class=\"_ _1\"/>'\u00c9tat bel<span class=\"_ _1\"/>ge et \u00e0<span class=\"_ _1\"/> diff\u00e9r<span class=\"_ _1\"/>entes ent<span class=\"_ _1\"/>it\u00e9s atta<span class=\"_ _1\"/>ch\u00e9es \u00e0<span class=\"_ _1\"/> l'\u00c9tat. L<span class=\"_ _1\"/>es entit<span class=\"_ _1\"/>\u00e9s attach<span class=\"_ _1\"/>\u00e9es \u00e0 <span class=\"lsd5 ws129\">l'\u00c9t<span class=\"_ _13\"/>at b<span class=\"_ _13\"/>el<span class=\"_ _13\"/>ge </span></span>sont celles qui sont soit contr\u00f4l\u00e9es par l'<span class=\"_ _1\"/>\u00c9tat, soit conjointement contr\u00f4l\u00e9e par l'\u00c9tat ou soi<span class=\"_ _1\"/>t influenc\u00e9es par l'\u00c9ta<span class=\"lsd3 ws118\">t. Tout<span class=\"_ _1\"/>es les t<span class=\"_ _1\"/>ransaction<span class=\"_ _7\"/>s<span class=\"_ _13\"/> avec l<span class=\"_ _1\"/>es </span>diff\u00e9ren<span class=\"_ _1\"/>tes entit<span class=\"_ _1\"/>\u00e9s attach<span class=\"_ _1\"/>\u00e9es \u00e0 l'<span class=\"_ _7\"/>\u00c9<span class=\"_ _13\"/>tat belg<span class=\"_ _1\"/>e s'eff<span class=\"_ _1\"/>ectuent<span class=\"_ _1\"/> dans le <span class=\"_ _1\"/>cadre de <span class=\"_ _1\"/>relation<span class=\"_ _1\"/>s normal<span class=\"_ _1\"/>es clie<span class=\"_ _1\"/>nt/four<span class=\"_ _1\"/>nisseur \u00e0 d<span class=\"_ _1\"/>es cond<span class=\"_ _1\"/>it<span class=\"lscf ws110\">ions n'\u00e9tant pas plus<span class=\"_ _1\"/> </span>favorab<span class=\"_ _1\"/>les que cel<span class=\"_ _1\"/>les pro<span class=\"_ _1\"/>pos\u00e9es<span class=\"_ _1\"/> aux aut<span class=\"_ _1\"/>res client<span class=\"_ _1\"/>s et fo<span class=\"_ _1\"/>urnisseu<span class=\"_ _1\"/>rs. Les <span class=\"_ _1\"/>services f<span class=\"_ _1\"/>ournis \u00e0<span class=\"_ _1\"/> ces en<span class=\"_ _1\"/>tit\u00e9s at<span class=\"_ _1\"/>tach\u00e9e<span class=\"_ _1\"/>s \u00e0 l'\u00c9tat b<span class=\"_ _7\"/>elge ne repr\u00e9<span class=\"_ _1\"/>senten<span class=\"_ _1\"/>t pas une composante signifi<span class=\"_ _1\"/>cative du chiffre d\u2019affai<span class=\"_ _1\"/>res du Groupe, c\u2019est<span class=\"ls1 ws0\">-\u00e0<span class=\"_ _1\"/>-<span class=\"lscf ws110\">dire moins de 5%</span> </span>Relati<span class=\"_ _13\"/>on avec Belfi<span class=\"_ _13\"/>us Banque NV <span class=\"ls1 ws0\"> </span>Proximus et Belfius Banque NV o<span class=\"_ _1\"/>nt le m\u00eame actionnaire majoritaire, <span class=\"_ _1\"/>\u00e0 savoir l'\u00c9tat belge. Par cons\u00e9que<span class=\"_ _1\"/>nt, Belfius est consid\u00e9<span class=\"lsd3 ws118\">r\u00e9e com<span class=\"_ _7\"/>me une \u00ab </span>partie li\u00e9e \u00bb conform<span class=\"_ _1\"/>\u00e9ment aux norme<span class=\"_ _1\"/>s internationales d'information<span class=\"_ _1\"/> financi\u00e8re telles qu'adopt<span class=\"_ _1\"/>\u00e9es par l'Union eu<span class=\"_ _1\"/>rop<span class=\"lsd3 ws118\">\u00e9enne. En<span class=\"_ _1\"/> cons\u00e9qu<span class=\"_ _1\"/>ence, </span>l'accord de coop\u00e9ration av<span class=\"_ _1\"/>ec Belfius relatif au <span class=\"_ _1\"/>service Banx a <span class=\"_ _1\"/>\u00e9t\u00e9 approuv\u00e9 par le Cons<span class=\"_ _1\"/>eil d'administration du 29<span class=\"_ _1\"/> avril 2021 <span class=\"lsd1 ws114\">conform\u00e9me<span class=\"_ _1\"/>nt \u00e0 la </span>conclusion du rapport sp\u00e9cial pr\u00e9par\u00e9 par tr<span class=\"_ _13\"/>ois administrateurs ind\u00e9pendants conform\u00e9men<span class=\"_ _1\"/>t <span class=\"lsd4 ws94\">\u00e0 l<span class=\"_ _13\"/>'Ar<span class=\"_ _13\"/>t. 7.<span class=\"_ _13\"/>97 du<span class=\"_ _13\"/> Cod<span class=\"_ _13\"/>e bel<span class=\"_ _13\"/>ge des<span class=\"_ _13\"/> soc<span class=\"_ _13\"/>i\u00e9t<span class=\"_ _13\"/>\u00e9s et<span class=\"_ _13\"/> des </span>associa<span class=\"_ _1\"/>tions. <span class=\"lsd1 ws114\">L<span class=\"_ _1\"/>e projet Banx <span class=\"lsce ws10f\">a commenc\u00e9 en 2022 l<span class=\"lscf ws118\">'impa<span class=\"_ _1\"/>ct <span class=\"lsd2 ws0\">est min<span class=\"_ _1\"/>ime <span class=\"lsd9 ws130\">su<span class=\"_ _1\"/>r les ch<span class=\"_ _1\"/>iffre<span class=\"_ _1\"/>s conso<span class=\"_ _1\"/>lid\u00e9s d<span class=\"_ _1\"/>e 20<span class=\"_ _1\"/>2<span class=\"ls1 ws0\">2. </span></span></span></span></span></span>Banx est une solution<span class=\"_ _1\"/> digitale imagin\u00e9e par <span class=\"_ _1\"/>Proximus pour am\u00e9lio<span class=\"_ _1\"/>rer l\u2019exp\u00e9rience utilisateur de<span class=\"_ _1\"/> la banque digitale. La solu<span class=\"_ _1\"/>tion est utilis\u00e9<span class=\"_ _1\"/>e par Belfius. Banx <span class=\"lscf ws110\">am\u00e9liore grandement<span class=\"_ _1\"/> le service banca<span class=\"_ _1\"/>ire digital en permettant<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">aux utilisateurs de me<span class=\"_ _1\"/>surer l\u2019impact <span class=\"lsd5 ws129\">de le<span class=\"_ _13\"/>ur<span class=\"_ _13\"/>s ac<span class=\"_ _13\"/>h<span class=\"_ _13\"/>ats p<span class=\"_ _13\"/>ou<span class=\"_ _13\"/>r<span class=\"ls1 ws0\"> </span></span>la plan\u00e8t<span class=\"ls1 ws0\">e</span><span class=\"ws113\">. L\u2019appli </span></span></span></span>bancaire a pour objec<span class=\"_ _1\"/>tif d\u2019encourager les <span class=\"lsd3 ws118\">util<span class=\"_ _1\"/>isateu<span class=\"_ _1\"/>rs \u00e0 prend<span class=\"_ _1\"/>re cons<span class=\"_ _1\"/>cience d<span class=\"_ _1\"/>e leur ch<span class=\"_ _1\"/>oix et<span class=\"ls1 ws0\"> <span class=\"lscf ws110\">\u00e0 con<span class=\"_ _1\"/>sommer de fa\u00e7on <span class=\"_ _1\"/>plus durable.<span class=\"ls1 ws0\"> </span></span></span></span>Annexe 3<span class=\"_ _1\"/>3.3. Rel<span class=\"_ _1\"/>ations<span class=\"_ _1\"/> avec les p<span class=\"_ _1\"/>rincipau<span class=\"_ _1\"/>x dirig<span class=\"_ _1\"/>eants<span class=\"ls1 ws0\"> </span>Les r\u00e9mun\u00e9rations vers<span class=\"_ _1\"/>\u00e9es aux administrateurs<span class=\"_ _1\"/> ont \u00e9t\u00e9 fix\u00e9es par<span class=\"_ _1\"/> l'assembl\u00e9e g\u00e9n\u00e9rale des <span class=\"_ _1\"/>actionnaires de 2004. <span class=\"ls1 ws0\"> </span>Les<span class=\"ls1 ws0\"> <span class=\"lsd2\">princip<span class=\"_ _1\"/>es r\u00e9g<span class=\"_ _1\"/>issant c<span class=\"_ _1\"/>es indem<span class=\"_ _1\"/>nit\u00e9s so<span class=\"_ _1\"/>nt res<span class=\"_ _1\"/>t\u00e9s d\u2019ap<span class=\"_ _7\"/>plication <span class=\"_ _1\"/>en 202<span class=\"_ _1\"/><span class=\"ls1\">2 <span class=\"lscf ws110\">et des changements impo<span class=\"_ _1\"/>rtants ne sont pas<span class=\"_ _1\"/> attendus. Ils pr\u00e9voie<span class=\"_ _1\"/>nt une </span></span></span></span>indemnit\u00e9 fixe annuelle<span class=\"_ _1\"/> de 50.000 EU<span class=\"_ _1\"/>R pour le Pr\u00e9sident du Co<span class=\"_ _1\"/>nseil d'Administration et<span class=\"_ _1\"/> de 25.000 E<span class=\"_ _1\"/>UR pour les autres<span class=\"ls1 ws0\"> </span>mem<span class=\"_ _1\"/>bres du Conseil d'Administration, \u00e0 l'exc<span class=\"_ _1\"/>eption du CEO. Tous le<span class=\"_ _1\"/>s membres du Con<span class=\"_ _1\"/>seil d'Administration, \u00e0 l'exception du <span class=\"_ _1\"/>CEO, ont droit \u00e0<span class=\"_ _1\"/> un je<span class=\"lsd3 ws118\">ton d<span class=\"_ _1\"/>e pr\u00e9se<span class=\"_ _1\"/>nce de </span>5.000 EUR par <span class=\"_ _1\"/>r\u00e9union du Conseil<span class=\"_ _1\"/> d'Administration \u00e0 laquelle <span class=\"_ _1\"/>ils assistent. Ce jeton e<span class=\"_ _1\"/>st dou<span class=\"ws113\">bl\u00e9 pour le Pr\u00e9sident.<span class=\"ls1 ws0\"> </span></span>Des jetons de pr\u00e9s<span class=\"_ _1\"/>ence de 2.500 EU<span class=\"_ _1\"/>R sont pr\u00e9vus pour cha<span class=\"_ _1\"/>que membre d'un com<span class=\"_ _1\"/>it\u00e9 consultatif du Co<span class=\"_ _1\"/>nseil d'Administration, \u00e0 l'except<span class=\"_ _1\"/>ion du CEO. Le montan<span class=\"_ _1\"/>t de c<span class=\"_ _1\"/>es jeton<span class=\"_ _1\"/>s de pr\u00e9s<span class=\"_ _1\"/>ence <span class=\"_ _1\"/>est doubl\u00e9<span class=\"_ _1\"/> pour l<span class=\"_ _1\"/>e Pr\u00e9siden<span class=\"_ _7\"/>t de ces diff<span class=\"_ _1\"/>\u00e9rents co<span class=\"_ _1\"/>mit\u00e9s<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">con<span class=\"_ _7\"/>sultatifs. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Les membres per\u00e7oivent<span class=\"_ _1\"/> \u00e9galement une indemni<span class=\"_ _1\"/>t\u00e9 de 2.000 EUR p<span class=\"_ _1\"/>ar an pour frais de<span class=\"_ _1\"/> communication. L'indemn<span class=\"_ _1\"/>it\u00e9 pour frais de com<span class=\"_ _1\"/><span class=\"lsd2 ws0\">municat<span class=\"_ _1\"/>ion est </span>\u00e9galement doubl\u00e9e po<span class=\"_ _1\"/>ur le Pr\u00e9sident du Co<span class=\"_ _1\"/>nseil d'Administration.<span class=\"ls1 ws0\"> </span>Le Pr\u00e9sident du Con<span class=\"_ _1\"/>seil d\u2019Administration pr\u00e9side <span class=\"_ _1\"/>\u00e9galement la Commission <span class=\"_ _1\"/>Paritaire et le Fonds<span class=\"_ _1\"/> de Pension. Mme Ca<span class=\"_ _1\"/>therine Vandenbor<span class=\"_ _1\"/>re est membre du Cons<span class=\"_ _1\"/>eil d\u2019Administration du Fonds de<span class=\"_ _1\"/> Pension. Elle ne <span class=\"_ _1\"/>re\u00e7oit pas de jetons de p<span class=\"_ _1\"/>r\u00e9sence pour ces mandat<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>En ce qu<span class=\"_ _1\"/>i conce<span class=\"_ _1\"/>rne l\u2019ex\u00e9c<span class=\"_ _1\"/>ution d<span class=\"_ _1\"/>e leur <span class=\"lscf ws110\">mandat,<span class=\"_ _1\"/> les administrateur<span class=\"_ _1\"/>s non<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">ex\u00e9cutif<span class=\"_ _1\"/>s ne per<span class=\"_ _1\"/>\u00e7oiven<span class=\"_ _1\"/>t pas de <span class=\"_ _1\"/>r\u00e9mun\u00e9ra<span class=\"_ _1\"/>tion va<span class=\"_ _1\"/>riable b<span class=\"_ _1\"/>as\u00e9e sur<span class=\"_ _1\"/> les </span></span></span>r\u00e9sultats, tels que de<span class=\"_ _1\"/>s primes ou pl<span class=\"_ _1\"/>ans d'int\u00e9ressement \u00e0 long <span class=\"_ _1\"/>terme, pas plus que <span class=\"_ _1\"/>des avantages li\u00e9s aux plans<span class=\"_ _1\"/> de pension compl\u00e9men<span class=\"_ _1\"/>taire ou assurances group<span class=\"lsd3 ws121\">e.<span class=\"ls1 ws0\"> </span></span>Le montant total d<span class=\"_ _1\"/>es r\u00e9mun\u00e9rations aux admin<span class=\"_ _1\"/>istrateurs s\u2019\u00e9levait \u00e0 <span class=\"lscc ws10f\">987.723 </span>EUR bruts pour 202<span class=\"ls1 ws0\">2<span class=\"_ _1\"/> <span class=\"lsd4 ws118\">et \u00e0<span class=\"_ _13\"/> 1<span class=\"_ _13\"/><span class=\"lsce ws116\">.192.366</span></span> <span class=\"lsce ws10f\">EUR pour 202</span>1<span class=\"lsd4 ws94\">. Les<span class=\"_ _13\"/> </span></span>administrateurs n\u2019ont pas<span class=\"_ _1\"/> re\u00e7u de pr\u00eat ou d\u2019ava<span class=\"_ _1\"/>nce de la part <span class=\"_ _1\"/>du Groupe. <span class=\"ls1 ws0\"> </span>Le nombre de <span class=\"_ _13\"/>r\u00e9unions d<span class=\"_ _13\"/>u Conseil d<span class=\"_ _13\"/>\u2019Administrati<span class=\"_ _13\"/>on <span class=\"ls101 ws14f\">et des comi<span class=\"_ _1\"/>t\u00e9s consulta<span class=\"_ _1\"/>tifs est d\u00e9ta<span class=\"_ _1\"/>ill\u00e9 comme sui<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> : </span></span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Conseil d'Administ<span class=\"_ _13\"/>ration<span class=\"ws0\"> <span class=\"_ _241\"> </span> <span class=\"_ _78\"> </span>9 <span class=\"_ _28\"> </span>7 </span>Comit\u00e9 d'Audit et<span class=\"_ _13\"/> de Supervision<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _242\"> </span> <span class=\"_ _78\"> </span>5 <span class=\"_ _51\"> </span>4 </span>Comit\u00e9 de Nominati<span class=\"_ _13\"/>on et de R\u00e9mun\u00e9ra<span class=\"_ _13\"/>tion<span class=\"ws0\"> <span class=\"_ _179\"> </span> <span class=\"_ _78\"> </span>6 <span class=\"_ _218\"> </span>4<span class=\"_ _13\"/> </span>Comit\u00e9 de transformatio<span class=\"_ _13\"/>n et d'innovat<span class=\"_ _13\"/>ion<span class=\"ws0\"> <span class=\"_ _1c1\"> </span> <span class=\"_ _78\"> </span>2 <span class=\"_ _28\"> </span>2 </span>Lors de sa r\u00e9union<span class=\"_ _1\"/> du 24 f\u00e9vrier 20<span class=\"_ _1\"/>11, le Conseil d'Administ<span class=\"_ _1\"/>ration a adopt\u00e9 une \"poli<span class=\"_ _1\"/>tique relative aux tran<span class=\"_ _1\"/>sactions avec des<span class=\"ls1 ws0\"> <span class=\"lsd2\">pa<span class=\"_ _1\"/>rties li\u00e9<span class=\"_ _1\"/>es\" et <span class=\"_ _1\"/>qui a \u00e9<span class=\"_ _1\"/>t\u00e9 </span></span>mise<span class=\"ls1 ws0\">-\u00e0-</span><span class=\"lsd3\">jour <span class=\"_ _1\"/>en septem<span class=\"_ _1\"/>bre 201<span class=\"_ _1\"/>6. Cett<span class=\"_ _1\"/>e politiqu<span class=\"_ _1\"/>e r\u00e9git to<span class=\"_ _1\"/>utes le<span class=\"_ _1\"/>s tran<span class=\"_ _1\"/>sactions ou<span class=\"_ _1\"/> autre<span class=\"_ _1\"/>s relation<span class=\"_ _1\"/>s cont<span class=\"_ _1\"/>ractuell<span class=\"_ _1\"/>es entre<span class=\"_ _1\"/> la soci\u00e9<span class=\"_ _1\"/>t\u00e9 et les<span class=\"_ _1\"/> membre<span class=\"_ _1\"/>s de </span>son Conseil d'Administration. Proximus a de<span class=\"_ _1\"/>s relations contractuelles et fournit \u00e9galemen<span class=\"_ _1\"/>t des services de t\u00e9l\u00e9phonie, intern<span class=\"lsd4 ws94\">et et/ou<span class=\"_ _13\"/> ICT<span class=\"_ _13\"/> \u00e0 bon </span>nombre des entrepr<span class=\"_ _1\"/>ises dans lesquelles des m<span class=\"_ _1\"/>embres du Conseil d'A<span class=\"_ _1\"/>dm<span class=\"lsd2 ws0\">inistratio<span class=\"_ _1\"/>n exe<span class=\"_ _1\"/>rcent un<span class=\"_ _1\"/> manda<span class=\"_ _1\"/>t ex\u00e9cut<span class=\"_ _1\"/>if ou no<span class=\"_ _1\"/>n ex\u00e9c<span class=\"_ _1\"/>utif. C<span class=\"_ _1\"/>es tran<span class=\"_ _7\"/>s<span class=\"_ _13\"/>action<span class=\"_ _1\"/>s </span>ont lieu dans le cad<span class=\"_ _1\"/>re des op\u00e9rations cou<span class=\"_ _1\"/>rantes de l\u2019entreprise et <span class=\"_ _1\"/>dans les condition<span class=\"_ _1\"/>s normales du marc<span class=\"_ _1\"/>h\u00e9. <span class=\"ls1 ws0\"> </span>Pour l\u2019ann\u00e9e se cl\u00f4<span class=\"_ _1\"/>turant au 31 d\u00e9<span class=\"_ _1\"/>cembre 2022, un mon<span class=\"_ _1\"/>tant brut total (avantag<span class=\"_ _1\"/>es li\u00e9s aux perfo<span class=\"_ _1\"/>rmances \u00e0 long<span class=\"ls1 ws0\">-<span class=\"lsd2\">term<span class=\"_ _1\"/>e) de 7<span class=\"_ _1\"/>.885.081<span class=\"_ _1\"/> EUR (a<span class=\"_ _1\"/>vant </span></span>charges sociales) a \u00e9<span class=\"_ _1\"/>t\u00e9 pay\u00e9 ou att<span class=\"_ _1\"/>ribu\u00e9 \u00e0 l\u2019ensemble des m<span class=\"_ _1\"/>embres de <span class=\"lsd1 ws11a\">l\u2019\u00e9</span><span class=\"ws113\">quipe de direction (leadership squad) <span class=\"lsce ws10f\">y compris le CEO. <span class=\"_ _1\"/>En 2022, les </span></span>membres de <span class=\"lsd1 ws11a\">l\u2019\u00e9<span class=\"lsd3 ws118\">qui<span class=\"_ _1\"/>pe de d<span class=\"_ _1\"/>irection <span class=\"_ _1\"/><span class=\"lsd1 ws119\">\u00e9taient Guillaum<span class=\"lscf ws110\">e Boutin, Dirk Lybaert, G<span class=\"_ _1\"/>eert Standaert, Renaud T<span class=\"_ _1\"/>ilmans, Jan Van Acole<span class=\"_ _1\"/>yen, Anne<span class=\"ls1 ws0\">-<span class=\"lsda ws114\">Sophie </span></span></span></span></span></span>Lotgering, Jim Casteele,<span class=\"ls1 ws0\"> </span>, Antonietta Mastroianni <span class=\"_ _1\"/>et Mark Reid<span class=\"ls1 ws0\"> . </span>Pour l\u2019ann\u00e9e se cl\u00f4<span class=\"_ _1\"/>turant au 31 d\u00e9<span class=\"_ _1\"/>cembre 2021, un mon<span class=\"_ _1\"/>tant brut total (avantag<span class=\"_ _1\"/>es li\u00e9s aux perfo<span class=\"_ _1\"/>rmances \u00e0 <span class=\"lsd1 ws11a\">long<span class=\"ls1 ws0\">-</span><span class=\"lsd8\">terme)<span class=\"_ _1\"/> de 6.993.<span class=\"_ _1\"/>891 EUR (av<span class=\"_ _1\"/>ant </span></span>s\u00e9curit\u00e9 sociale) a \u00e9t<span class=\"_ _1\"/>\u00e9 pay\u00e9 ou attribu\u00e9 \u00e0 l\u2019<span class=\"_ _1\"/>ensemble des membr<span class=\"_ _1\"/>es de <span class=\"lsd1 ws11a\">l\u2019\u00e9</span>quipe de direction<span class=\"_ _1\"/> y<span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">compris le CEO. En 2021, les membres de <span class=\"lsd5 ws94\">l\u2019\u00e9</span></span></span><span class=\"ws113\">quipe de </span>direction<span class=\"_ _7\"/> <span class=\"_ _13\"/><span class=\"lscf ws110\">\u00e9taient Guillaume Bou<span class=\"_ _1\"/>tin, Dirk Lybaert, G<span class=\"_ _1\"/>eert Standaert, Re<span class=\"_ _1\"/>naud T<span class=\"lsd1 ws114\">ilmans, Jan Van Acoleyen, <span class=\"_ _1\"/>Anne<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">Sophie Lotgering, Jim Cast<span class=\"_ _1\"/>eele, </span></span></span></span>Antonie<span class=\"_ _13\"/>tta Mastroiann<span class=\"_ _13\"/>i (9 mois) et Mark Reid (8 mois<span class=\"_ _13\"/>).<span class=\"ls1 ws0\"> </span>Ces montants totaux d<span class=\"_ _1\"/>e r\u00e9mun\u00e9ration des prin<span class=\"_ _1\"/>cipaux dirigeants comprenn<span class=\"_ _1\"/>ent les \u00e9l\u00e9ments suivan<span class=\"_ _1\"/>ts<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws113\">Avantages \u00e0 court</span><span class=\"ff4d\">-<span class=\"lsd5 ws94\">t<span class=\"_ _13\"/>erme<span class=\"_ _13\"/></span><span class=\"ff51\"> </span><span class=\"lscf ws113\">: salaire annuel</span> <span class=\"lscf ws110\">(base et variable) ains<span class=\"_ _1\"/>i que les autres avanta<span class=\"_ _1\"/>ges salariaux \u00e0 c<span class=\"_ _1\"/>ourt terme comme </span></span></span>l\u2019assurance m\u00e9dicale, l\u2019u<span class=\"_ _1\"/>sage priv\u00e9 de voiture d<span class=\"_ _1\"/>e management, ch\u00e8q<span class=\"_ _1\"/>ues repas ainsi que le<span class=\"_ _1\"/>s contributions pay\u00e9es \u00e0 la<span class=\"_ _1\"/> s\u00e9curit\u00e9 <span class=\"lsf7 ws152\">soc<span class=\"_ _13\"/>i<span class=\"_ _13\"/>al<span class=\"_ _13\"/>e </span>sur ces avantages<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Avantages post\u00e9rieurs</span><span class=\"ff4d\"> <span class=\"lscf ws110\">\u00e0 l\u2019emplo<span class=\"_ _1\"/>i<span class=\"ff51 ls1 ws0\"> </span>: primes d\u2019assurance<span class=\"_ _1\"/>s pay\u00e9es par le <span class=\"_ _1\"/>Groupe au nom des m<span class=\"_ _1\"/>embres de <span class=\"lsd5 ws94\">l\u2019\u00e9</span>quipe de direction<span class=\"lsd4 ws94\">. Les </span></span></span></span>primes <span class=\"_ _1\"/>couvrent <span class=\"_ _1\"/>essentiell<span class=\"_ _7\"/>ement un pla<span class=\"_ _1\"/>n de pen<span class=\"_ _1\"/>sion com<span class=\"_ _1\"/>pl\u00e9ment<span class=\"_ _1\"/>aire<span class=\"ff51 ls1 ws0\"> </span><span class=\"lse6 ws12f\">; <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Paiements d\u2019avantages ba<span class=\"_ _1\"/>s\u00e9s sur des valeurs l<span class=\"_ _1\"/>i\u00e9es aux performances (lo<span class=\"_ _1\"/>ng terme)<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsdd ws11b\">: </span>le montant brut, oc<span class=\"_ _1\"/>troy\u00e9 comme valeur d<span class=\"_ _1\"/>e </span></span>performance, qui do<span class=\"_ _1\"/>nne des droits d\u2019exercice<span class=\"_ _1\"/> potentiels \u00e0 partir de m<span class=\"_ _1\"/>ai 2024 (attributions 202<span class=\"_ _1\"/>1) ou en mai 202<span class=\"_ _1\"/>5 (attributions<span class=\"ls1 ws0\"> <span class=\"lsce ws116\">2022) </span></span>en fonction l\u2019atteinte <span class=\"_ _1\"/>de 3 indicateurs de p<span class=\"_ _1\"/>erformance cl\u00e9s qui <span class=\"_ _1\"/>sont le flux de tr\u00e9<span class=\"lsd2 ws0\">so<span class=\"_ _1\"/>rerie l<span class=\"_ _1\"/>ibre, l\u2019<span class=\"_ _1\"/>index d<span class=\"_ _1\"/>e r\u00e9pu<span class=\"_ _1\"/>tation et<span class=\"_ _1\"/> des con<span class=\"_ _1\"/>ditio<span class=\"_ _1\"/>ns </span>li\u00e9es au march\u00e9 bas<span class=\"_ _1\"/>\u00e9es sur le Rendemen<span class=\"_ _1\"/>t Total pour les A<span class=\"_ _1\"/>ctionnaires chez Proximu<span class=\"_ _1\"/>s par rapport \u00e0 celu<span class=\"_ _1\"/>i d\u2019un groupe de soc<span class=\"_ _1\"/>i\u00e9t\u00e9s<span class=\"ls1 ws0\"> </span>comparables.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>EUR 2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Avanta<span class=\"_ _1\"/>ges \u00e0 cour<span class=\"_ _1\"/>t <span class=\"ls10e ws162\">terme<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>4.965.866<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">5.702.296<span class=\"_ _13\"/></span> </span>Avantages post\u00e9rieurs \u00e0 l'emploi<span class=\"ls1 ws0\"> </span>726.326<span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14d\">820.712</span> </span>Paieme<span class=\"_ _1\"/>nts bas\u00e9s sur<span class=\"_ _1\"/> la perf<span class=\"_ _1\"/>ormance<span class=\"ls1 ws0\"> </span>1.301.<span class=\"_ _13\"/>699<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span><span class=\"lsfe ws14d\">1.362.073</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>6.993.8<span class=\"_ _13\"/>91<span class=\"ls1 ws0\"> </span>7.885.081<span class=\"ls1 ws0\"> </span>(*) to<span class=\"_ _1\"/>us ces monta<span class=\"_ _1\"/>nts sont br<span class=\"_ _1\"/>uts avant co<span class=\"_ _1\"/>tisation<span class=\"_ _1\"/>s patron<span class=\"_ _1\"/>ales de s\u00e9cu<span class=\"_ _1\"/>rit\u00e9 socia<span class=\"_ _1\"/>le<span class=\"ls1 ws0\"> </span>Annexe 33.4<span class=\"_ _1\"/>. R\u00e9glementa<span class=\"_ _1\"/>tion<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le sect<span class=\"_ _1\"/>eur des <span class=\"_ _1\"/>t\u00e9l\u00e9commu<span class=\"_ _1\"/>nicatio<span class=\"_ _1\"/>ns est r\u00e9gl<span class=\"_ _1\"/>ement\u00e9<span class=\"_ _1\"/> par le<span class=\"_ _1\"/>s l\u00e9gisla<span class=\"_ _1\"/>tions eu<span class=\"_ _1\"/>rop\u00e9enne<span class=\"_ _1\"/>s, f\u00e9d\u00e9ral<span class=\"_ _7\"/>es belges et <span class=\"_ _1\"/>r\u00e9gional<span class=\"_ _1\"/>es ainsi q<span class=\"_ _1\"/>ue p<span class=\"lscf ws113\">ar des d\u00e9cisions de </span>r\u00e9gulateu<span class=\"_ _1\"/>rs secto<span class=\"_ _1\"/>riels (In<span class=\"_ _1\"/>stitut <span class=\"_ _1\"/>Belge de<span class=\"_ _1\"/>s Service<span class=\"_ _1\"/>s Posta<span class=\"_ _1\"/>ux et d<span class=\"_ _1\"/>es T\u00e9l\u00e9com<span class=\"_ _1\"/>municat<span class=\"_ _1\"/>io<span class=\"lscf ws110\">ns, appel\u00e9 commu<span class=\"_ _1\"/>n\u00e9ment IBPT ainsi que le <span class=\"_ _1\"/>r\u00e9gulateur sectoriel </span>pour les media) ou<span class=\"_ _1\"/> des organismes adm<span class=\"_ _1\"/>inistratifs tels que les <span class=\"_ _1\"/>autorit\u00e9s de la concurr<span class=\"_ _1\"/>ence.<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-179-3": {
   "value": "Annexe 3<span class=\"_ _1\"/>3.3. Rel<span class=\"_ _1\"/>ations<span class=\"_ _1\"/> avec les p<span class=\"_ _1\"/>rincipau<span class=\"_ _1\"/>x dirig<span class=\"_ _1\"/>eants<span class=\"ls1 ws0\"> </span>Les r\u00e9mun\u00e9rations vers<span class=\"_ _1\"/>\u00e9es aux administrateurs<span class=\"_ _1\"/> ont \u00e9t\u00e9 fix\u00e9es par<span class=\"_ _1\"/> l'assembl\u00e9e g\u00e9n\u00e9rale des <span class=\"_ _1\"/>actionnaires de 2004. <span class=\"ls1 ws0\"> </span>Les<span class=\"ls1 ws0\"> <span class=\"lsd2\">princip<span class=\"_ _1\"/>es r\u00e9g<span class=\"_ _1\"/>issant c<span class=\"_ _1\"/>es indem<span class=\"_ _1\"/>nit\u00e9s so<span class=\"_ _1\"/>nt res<span class=\"_ _1\"/>t\u00e9s d\u2019ap<span class=\"_ _7\"/>plication <span class=\"_ _1\"/>en 202<span class=\"_ _1\"/><span class=\"ls1\">2 <span class=\"lscf ws110\">et des changements impo<span class=\"_ _1\"/>rtants ne sont pas<span class=\"_ _1\"/> attendus. Ils pr\u00e9voie<span class=\"_ _1\"/>nt une </span></span></span></span>indemnit\u00e9 fixe annuelle<span class=\"_ _1\"/> de 50.000 EU<span class=\"_ _1\"/>R pour le Pr\u00e9sident du Co<span class=\"_ _1\"/>nseil d'Administration et<span class=\"_ _1\"/> de 25.000 E<span class=\"_ _1\"/>UR pour les autres<span class=\"ls1 ws0\"> </span>mem<span class=\"_ _1\"/>bres du Conseil d'Administration, \u00e0 l'exc<span class=\"_ _1\"/>eption du CEO. Tous le<span class=\"_ _1\"/>s membres du Con<span class=\"_ _1\"/>seil d'Administration, \u00e0 l'exception du <span class=\"_ _1\"/>CEO, ont droit \u00e0<span class=\"_ _1\"/> un je<span class=\"lsd3 ws118\">ton d<span class=\"_ _1\"/>e pr\u00e9se<span class=\"_ _1\"/>nce de </span>5.000 EUR par <span class=\"_ _1\"/>r\u00e9union du Conseil<span class=\"_ _1\"/> d'Administration \u00e0 laquelle <span class=\"_ _1\"/>ils assistent. Ce jeton e<span class=\"_ _1\"/>st dou<span class=\"ws113\">bl\u00e9 pour le Pr\u00e9sident.<span class=\"ls1 ws0\"> </span></span>Des jetons de pr\u00e9s<span class=\"_ _1\"/>ence de 2.500 EU<span class=\"_ _1\"/>R sont pr\u00e9vus pour cha<span class=\"_ _1\"/>que membre d'un com<span class=\"_ _1\"/>it\u00e9 consultatif du Co<span class=\"_ _1\"/>nseil d'Administration, \u00e0 l'except<span class=\"_ _1\"/>ion du CEO. Le montan<span class=\"_ _1\"/>t de c<span class=\"_ _1\"/>es jeton<span class=\"_ _1\"/>s de pr\u00e9s<span class=\"_ _1\"/>ence <span class=\"_ _1\"/>est doubl\u00e9<span class=\"_ _1\"/> pour l<span class=\"_ _1\"/>e Pr\u00e9siden<span class=\"_ _7\"/>t de ces diff<span class=\"_ _1\"/>\u00e9rents co<span class=\"_ _1\"/>mit\u00e9s<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">con<span class=\"_ _7\"/>sultatifs. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span></span>Les membres per\u00e7oivent<span class=\"_ _1\"/> \u00e9galement une indemni<span class=\"_ _1\"/>t\u00e9 de 2.000 EUR p<span class=\"_ _1\"/>ar an pour frais de<span class=\"_ _1\"/> communication. L'indemn<span class=\"_ _1\"/>it\u00e9 pour frais de com<span class=\"_ _1\"/><span class=\"lsd2 ws0\">municat<span class=\"_ _1\"/>ion est </span>\u00e9galement doubl\u00e9e po<span class=\"_ _1\"/>ur le Pr\u00e9sident du Co<span class=\"_ _1\"/>nseil d'Administration.<span class=\"ls1 ws0\"> </span>Le Pr\u00e9sident du Con<span class=\"_ _1\"/>seil d\u2019Administration pr\u00e9side <span class=\"_ _1\"/>\u00e9galement la Commission <span class=\"_ _1\"/>Paritaire et le Fonds<span class=\"_ _1\"/> de Pension. Mme Ca<span class=\"_ _1\"/>therine Vandenbor<span class=\"_ _1\"/>re est membre du Cons<span class=\"_ _1\"/>eil d\u2019Administration du Fonds de<span class=\"_ _1\"/> Pension. Elle ne <span class=\"_ _1\"/>re\u00e7oit pas de jetons de p<span class=\"_ _1\"/>r\u00e9sence pour ces mandat<span class=\"_ _1\"/>s.<span class=\"ls1 ws0\"> </span>En ce qu<span class=\"_ _1\"/>i conce<span class=\"_ _1\"/>rne l\u2019ex\u00e9c<span class=\"_ _1\"/>ution d<span class=\"_ _1\"/>e leur <span class=\"lscf ws110\">mandat,<span class=\"_ _1\"/> les administrateur<span class=\"_ _1\"/>s non<span class=\"ls1 ws0\">-<span class=\"lsd3 ws118\">ex\u00e9cutif<span class=\"_ _1\"/>s ne per<span class=\"_ _1\"/>\u00e7oiven<span class=\"_ _1\"/>t pas de <span class=\"_ _1\"/>r\u00e9mun\u00e9ra<span class=\"_ _1\"/>tion va<span class=\"_ _1\"/>riable b<span class=\"_ _1\"/>as\u00e9e sur<span class=\"_ _1\"/> les </span></span></span>r\u00e9sultats, tels que de<span class=\"_ _1\"/>s primes ou pl<span class=\"_ _1\"/>ans d'int\u00e9ressement \u00e0 long <span class=\"_ _1\"/>terme, pas plus que <span class=\"_ _1\"/>des avantages li\u00e9s aux plans<span class=\"_ _1\"/> de pension compl\u00e9men<span class=\"_ _1\"/>taire ou assurances group<span class=\"lsd3 ws121\">e.<span class=\"ls1 ws0\"> </span></span>Le montant total d<span class=\"_ _1\"/>es r\u00e9mun\u00e9rations aux admin<span class=\"_ _1\"/>istrateurs s\u2019\u00e9levait \u00e0 <span class=\"lscc ws10f\">987.723 </span>EUR bruts pour 202<span class=\"ls1 ws0\">2<span class=\"_ _1\"/> <span class=\"lsd4 ws118\">et \u00e0<span class=\"_ _13\"/> 1<span class=\"_ _13\"/><span class=\"lsce ws116\">.192.366</span></span> <span class=\"lsce ws10f\">EUR pour 202</span>1<span class=\"lsd4 ws94\">. Les<span class=\"_ _13\"/> </span></span>administrateurs n\u2019ont pas<span class=\"_ _1\"/> re\u00e7u de pr\u00eat ou d\u2019ava<span class=\"_ _1\"/>nce de la part <span class=\"_ _1\"/>du Groupe. <span class=\"ls1 ws0\"> </span>Le nombre de <span class=\"_ _13\"/>r\u00e9unions d<span class=\"_ _13\"/>u Conseil d<span class=\"_ _13\"/>\u2019Administrati<span class=\"_ _13\"/>on <span class=\"ls101 ws14f\">et des comi<span class=\"_ _1\"/>t\u00e9s consulta<span class=\"_ _1\"/>tifs est d\u00e9ta<span class=\"_ _1\"/>ill\u00e9 comme sui<span class=\"_ _1\"/>t<span class=\"ls1 ws0\"> : </span></span>2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Conseil d'Administ<span class=\"_ _13\"/>ration<span class=\"ws0\"> <span class=\"_ _241\"> </span> <span class=\"_ _78\"> </span>9 <span class=\"_ _28\"> </span>7 </span>Comit\u00e9 d'Audit et<span class=\"_ _13\"/> de Supervision<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _242\"> </span> <span class=\"_ _78\"> </span>5 <span class=\"_ _51\"> </span>4 </span>Comit\u00e9 de Nominati<span class=\"_ _13\"/>on et de R\u00e9mun\u00e9ra<span class=\"_ _13\"/>tion<span class=\"ws0\"> <span class=\"_ _179\"> </span> <span class=\"_ _78\"> </span>6 <span class=\"_ _218\"> </span>4<span class=\"_ _13\"/> </span>Comit\u00e9 de transformatio<span class=\"_ _13\"/>n et d'innovat<span class=\"_ _13\"/>ion<span class=\"ws0\"> <span class=\"_ _1c1\"> </span> <span class=\"_ _78\"> </span>2 <span class=\"_ _28\"> </span>2 </span>Lors de sa r\u00e9union<span class=\"_ _1\"/> du 24 f\u00e9vrier 20<span class=\"_ _1\"/>11, le Conseil d'Administ<span class=\"_ _1\"/>ration a adopt\u00e9 une \"poli<span class=\"_ _1\"/>tique relative aux tran<span class=\"_ _1\"/>sactions avec des<span class=\"ls1 ws0\"> <span class=\"lsd2\">pa<span class=\"_ _1\"/>rties li\u00e9<span class=\"_ _1\"/>es\" et <span class=\"_ _1\"/>qui a \u00e9<span class=\"_ _1\"/>t\u00e9 </span></span>mise<span class=\"ls1 ws0\">-\u00e0-</span><span class=\"lsd3\">jour <span class=\"_ _1\"/>en septem<span class=\"_ _1\"/>bre 201<span class=\"_ _1\"/>6. Cett<span class=\"_ _1\"/>e politiqu<span class=\"_ _1\"/>e r\u00e9git to<span class=\"_ _1\"/>utes le<span class=\"_ _1\"/>s tran<span class=\"_ _1\"/>sactions ou<span class=\"_ _1\"/> autre<span class=\"_ _1\"/>s relation<span class=\"_ _1\"/>s cont<span class=\"_ _1\"/>ractuell<span class=\"_ _1\"/>es entre<span class=\"_ _1\"/> la soci\u00e9<span class=\"_ _1\"/>t\u00e9 et les<span class=\"_ _1\"/> membre<span class=\"_ _1\"/>s de </span>son Conseil d'Administration. Proximus a de<span class=\"_ _1\"/>s relations contractuelles et fournit \u00e9galemen<span class=\"_ _1\"/>t des services de t\u00e9l\u00e9phonie, intern<span class=\"lsd4 ws94\">et et/ou<span class=\"_ _13\"/> ICT<span class=\"_ _13\"/> \u00e0 bon </span>nombre des entrepr<span class=\"_ _1\"/>ises dans lesquelles des m<span class=\"_ _1\"/>embres du Conseil d'A<span class=\"_ _1\"/>dm<span class=\"lsd2 ws0\">inistratio<span class=\"_ _1\"/>n exe<span class=\"_ _1\"/>rcent un<span class=\"_ _1\"/> manda<span class=\"_ _1\"/>t ex\u00e9cut<span class=\"_ _1\"/>if ou no<span class=\"_ _1\"/>n ex\u00e9c<span class=\"_ _1\"/>utif. C<span class=\"_ _1\"/>es tran<span class=\"_ _7\"/>s<span class=\"_ _13\"/>action<span class=\"_ _1\"/>s </span>ont lieu dans le cad<span class=\"_ _1\"/>re des op\u00e9rations cou<span class=\"_ _1\"/>rantes de l\u2019entreprise et <span class=\"_ _1\"/>dans les condition<span class=\"_ _1\"/>s normales du marc<span class=\"_ _1\"/>h\u00e9. <span class=\"ls1 ws0\"> </span>Pour l\u2019ann\u00e9e se cl\u00f4<span class=\"_ _1\"/>turant au 31 d\u00e9<span class=\"_ _1\"/>cembre 2022, un mon<span class=\"_ _1\"/>tant brut total (avantag<span class=\"_ _1\"/>es li\u00e9s aux perfo<span class=\"_ _1\"/>rmances \u00e0 long<span class=\"ls1 ws0\">-<span class=\"lsd2\">term<span class=\"_ _1\"/>e) de 7<span class=\"_ _1\"/>.885.081<span class=\"_ _1\"/> EUR (a<span class=\"_ _1\"/>vant </span></span>charges sociales) a \u00e9<span class=\"_ _1\"/>t\u00e9 pay\u00e9 ou att<span class=\"_ _1\"/>ribu\u00e9 \u00e0 l\u2019ensemble des m<span class=\"_ _1\"/>embres de <span class=\"lsd1 ws11a\">l\u2019\u00e9</span><span class=\"ws113\">quipe de direction (leadership squad) <span class=\"lsce ws10f\">y compris le CEO. <span class=\"_ _1\"/>En 2022, les </span></span>membres de <span class=\"lsd1 ws11a\">l\u2019\u00e9<span class=\"lsd3 ws118\">qui<span class=\"_ _1\"/>pe de d<span class=\"_ _1\"/>irection <span class=\"_ _1\"/><span class=\"lsd1 ws119\">\u00e9taient Guillaum<span class=\"lscf ws110\">e Boutin, Dirk Lybaert, G<span class=\"_ _1\"/>eert Standaert, Renaud T<span class=\"_ _1\"/>ilmans, Jan Van Acole<span class=\"_ _1\"/>yen, Anne<span class=\"ls1 ws0\">-<span class=\"lsda ws114\">Sophie </span></span></span></span></span></span>Lotgering, Jim Casteele,<span class=\"ls1 ws0\"> </span>, Antonietta Mastroianni <span class=\"_ _1\"/>et Mark Reid<span class=\"ls1 ws0\"> . </span>Pour l\u2019ann\u00e9e se cl\u00f4<span class=\"_ _1\"/>turant au 31 d\u00e9<span class=\"_ _1\"/>cembre 2021, un mon<span class=\"_ _1\"/>tant brut total (avantag<span class=\"_ _1\"/>es li\u00e9s aux perfo<span class=\"_ _1\"/>rmances \u00e0 <span class=\"lsd1 ws11a\">long<span class=\"ls1 ws0\">-</span><span class=\"lsd8\">terme)<span class=\"_ _1\"/> de 6.993.<span class=\"_ _1\"/>891 EUR (av<span class=\"_ _1\"/>ant </span></span>s\u00e9curit\u00e9 sociale) a \u00e9t<span class=\"_ _1\"/>\u00e9 pay\u00e9 ou attribu\u00e9 \u00e0 l\u2019<span class=\"_ _1\"/>ensemble des membr<span class=\"_ _1\"/>es de <span class=\"lsd1 ws11a\">l\u2019\u00e9</span>quipe de direction<span class=\"_ _1\"/> y<span class=\"ls1 ws0\"> <span class=\"lsce ws10f\">compris le CEO. En 2021, les membres de <span class=\"lsd5 ws94\">l\u2019\u00e9</span></span></span><span class=\"ws113\">quipe de </span>direction<span class=\"_ _7\"/> <span class=\"_ _13\"/><span class=\"lscf ws110\">\u00e9taient Guillaume Bou<span class=\"_ _1\"/>tin, Dirk Lybaert, G<span class=\"_ _1\"/>eert Standaert, Re<span class=\"_ _1\"/>naud T<span class=\"lsd1 ws114\">ilmans, Jan Van Acoleyen, <span class=\"_ _1\"/>Anne<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">Sophie Lotgering, Jim Cast<span class=\"_ _1\"/>eele, </span></span></span></span>Antonie<span class=\"_ _13\"/>tta Mastroiann<span class=\"_ _13\"/>i (9 mois) et Mark Reid (8 mois<span class=\"_ _13\"/>).<span class=\"ls1 ws0\"> </span>Ces montants totaux d<span class=\"_ _1\"/>e r\u00e9mun\u00e9ration des prin<span class=\"_ _1\"/>cipaux dirigeants comprenn<span class=\"_ _1\"/>ent les \u00e9l\u00e9ments suivan<span class=\"_ _1\"/>ts<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws113\">Avantages \u00e0 court</span><span class=\"ff4d\">-<span class=\"lsd5 ws94\">t<span class=\"_ _13\"/>erme<span class=\"_ _13\"/></span><span class=\"ff51\"> </span><span class=\"lscf ws113\">: salaire annuel</span> <span class=\"lscf ws110\">(base et variable) ains<span class=\"_ _1\"/>i que les autres avanta<span class=\"_ _1\"/>ges salariaux \u00e0 c<span class=\"_ _1\"/>ourt terme comme </span></span></span>l\u2019assurance m\u00e9dicale, l\u2019u<span class=\"_ _1\"/>sage priv\u00e9 de voiture d<span class=\"_ _1\"/>e management, ch\u00e8q<span class=\"_ _1\"/>ues repas ainsi que le<span class=\"_ _1\"/>s contributions pay\u00e9es \u00e0 la<span class=\"_ _1\"/> s\u00e9curit\u00e9 <span class=\"lsf7 ws152\">soc<span class=\"_ _13\"/>i<span class=\"_ _13\"/>al<span class=\"_ _13\"/>e </span>sur ces avantages<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd1 ws11a\">; <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Avantages post\u00e9rieurs</span><span class=\"ff4d\"> <span class=\"lscf ws110\">\u00e0 l\u2019emplo<span class=\"_ _1\"/>i<span class=\"ff51 ls1 ws0\"> </span>: primes d\u2019assurance<span class=\"_ _1\"/>s pay\u00e9es par le <span class=\"_ _1\"/>Groupe au nom des m<span class=\"_ _1\"/>embres de <span class=\"lsd5 ws94\">l\u2019\u00e9</span>quipe de direction<span class=\"lsd4 ws94\">. Les </span></span></span></span>primes <span class=\"_ _1\"/>couvrent <span class=\"_ _1\"/>essentiell<span class=\"_ _7\"/>ement un pla<span class=\"_ _1\"/>n de pen<span class=\"_ _1\"/>sion com<span class=\"_ _1\"/>pl\u00e9ment<span class=\"_ _1\"/>aire<span class=\"ff51 ls1 ws0\"> </span><span class=\"lse6 ws12f\">; <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _6\"> </span><span class=\"ff4d lscf ws110\">Paiements d\u2019avantages ba<span class=\"_ _1\"/>s\u00e9s sur des valeurs l<span class=\"_ _1\"/>i\u00e9es aux performances (lo<span class=\"_ _1\"/>ng terme)<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsdd ws11b\">: </span>le montant brut, oc<span class=\"_ _1\"/>troy\u00e9 comme valeur d<span class=\"_ _1\"/>e </span></span>performance, qui do<span class=\"_ _1\"/>nne des droits d\u2019exercice<span class=\"_ _1\"/> potentiels \u00e0 partir de m<span class=\"_ _1\"/>ai 2024 (attributions 202<span class=\"_ _1\"/>1) ou en mai 202<span class=\"_ _1\"/>5 (attributions<span class=\"ls1 ws0\"> <span class=\"lsce ws116\">2022) </span></span>en fonction l\u2019atteinte <span class=\"_ _1\"/>de 3 indicateurs de p<span class=\"_ _1\"/>erformance cl\u00e9s qui <span class=\"_ _1\"/>sont le flux de tr\u00e9<span class=\"lsd2 ws0\">so<span class=\"_ _1\"/>rerie l<span class=\"_ _1\"/>ibre, l\u2019<span class=\"_ _1\"/>index d<span class=\"_ _1\"/>e r\u00e9pu<span class=\"_ _1\"/>tation et<span class=\"_ _1\"/> des con<span class=\"_ _1\"/>ditio<span class=\"_ _1\"/>ns </span>li\u00e9es au march\u00e9 bas<span class=\"_ _1\"/>\u00e9es sur le Rendemen<span class=\"_ _1\"/>t Total pour les A<span class=\"_ _1\"/>ctionnaires chez Proximu<span class=\"_ _1\"/>s par rapport \u00e0 celu<span class=\"_ _1\"/>i d\u2019un groupe de soc<span class=\"_ _1\"/>i\u00e9t\u00e9s<span class=\"ls1 ws0\"> </span>comparables.<span class=\"ls1 ws0\"> </span>Au 31 d\u00e9cembre<span class=\"ls1 ws0\"> </span>EUR 2021<span class=\"ls1 ws0\"> </span>2022<span class=\"ls1 ws0\"> </span>Avanta<span class=\"_ _1\"/>ges \u00e0 cour<span class=\"_ _1\"/>t <span class=\"ls10e ws162\">terme<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>4.965.866<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _18\"> </span><span class=\"ls100 ws14e\">5.702.296<span class=\"_ _13\"/></span> </span>Avantages post\u00e9rieurs \u00e0 l'emploi<span class=\"ls1 ws0\"> </span>726.326<span class=\"ls1 ws0\"> <span class=\"_ _60\"> </span><span class=\"lsfe ws14d\">820.712</span> </span>Paieme<span class=\"_ _1\"/>nts bas\u00e9s sur<span class=\"_ _1\"/> la perf<span class=\"_ _1\"/>ormance<span class=\"ls1 ws0\"> </span>1.301.<span class=\"_ _13\"/>699<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _ba\"> </span><span class=\"lsfe ws14d\">1.362.073</span> </span>Total<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>6.993.8<span class=\"_ _13\"/>91<span class=\"ls1 ws0\"> </span>7.885.081<span class=\"ls1 ws0\"> </span>(*) to<span class=\"_ _1\"/>us ces monta<span class=\"_ _1\"/>nts sont br<span class=\"_ _1\"/>uts avant co<span class=\"_ _1\"/>tisation<span class=\"_ _1\"/>s patron<span class=\"_ _1\"/>ales de s\u00e9cu<span class=\"_ _1\"/>rit\u00e9 socia<span class=\"_ _1\"/>le<span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-182-3": {
   "value": "Annexe 34. Droits, obligations et passif<span class=\"_ _1\"/>s \u00e9ventuels<span class=\"ls1\"> </span>Plaint<span class=\"_ _13\"/>es, proc\u00e9dures<span class=\"_ _13\"/> judicia<span class=\"_ _13\"/>ires et fis<span class=\"_ _13\"/>cales<span class=\"ls1 ws0\"> </span>Nos r\u00e8<span class=\"_ _13\"/><span class=\"lscf ws110\">glements et proc\u00e9du<span class=\"_ _1\"/>res sont \u00e9tablis en vue de garantir la confo<span class=\"_ _1\"/>rmit\u00e9 avec les lois applicables, les obligations en mati\u00e8re de<span class=\"ls1 ws0\"> </span>comptabilit\u00e9 et de<span class=\"_ _1\"/> </span>rapportage, les r\u00e8glem<span class=\"_ _1\"/>entations et prescrits fiscaux,<span class=\"_ _1\"/> y compris ceux i<span class=\"_ _1\"/>mpos\u00e9s par les pays <span class=\"_ _1\"/>\u00e9trangers, l\u2019UE ainsi<span class=\"ls1 ws0\"> </span>qu\u2019avec l<span class=\"_ _1\"/>es lois sociales. <span class=\"fc17 ls1 ws0\"> </span>La complexit\u00e9 d<span class=\"_ _1\"/>e l\u2019environnement juridiqu<span class=\"_ _1\"/>e et r\u00e9gulatoire<span class=\"_ _1\"/> dans lequel nous<span class=\"_ _1\"/> op\u00e9rons ainsi<span class=\"_ _1\"/> que les co\u00fbt<span class=\"_ _1\"/>s de conformit\u00e9 augm<span class=\"_ _1\"/>ente<span class=\"lse6 ws18e\">nt t<span class=\"_ _13\"/>ou<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>es<span class=\"_ _13\"/> d<span class=\"_ _13\"/>eu<span class=\"_ _13\"/>x e<span class=\"_ _13\"/>n </span>raison de l\u2019augmentat<span class=\"_ _1\"/>ion des obligations. D<span class=\"_ _1\"/>e plus, des lois \u00e9trang\u00e8<span class=\"_ _1\"/>res et supranat<span class=\"lsd2 ws125\">iona<span class=\"_ _1\"/>les so<span class=\"_ _1\"/>nt parf<span class=\"_ _1\"/>ois en<span class=\"_ _1\"/> conflit av<span class=\"_ _7\"/>ec les lois n<span class=\"_ _7\"/>ationales.<span class=\"_ _1\"/> Le d\u00e9fau<span class=\"_ _7\"/>t de </span>conformit\u00e9 \u00e0 ces m<span class=\"_ _1\"/>ultiples lois, obligations <span class=\"_ _1\"/>r\u00e9gulatoires et r\u00e8glemen<span class=\"_ _1\"/>tations de m\u00eame que<span class=\"_ _1\"/> les modifica<span class=\"_ _1\"/>tions de celles<span class=\"ls1 ws0\">-</span>ci ou <span class=\"_ _1\"/>de la mani\u00e8re do<span class=\"_ _1\"/>nt elles sont int<span class=\"_ _1\"/>erpr\u00e9t\u00e9<span class=\"_ _1\"/>es ou<span class=\"_ _1\"/> mises <span class=\"_ _1\"/>en \u0153uv<span class=\"_ _1\"/>re, <span class=\"lsd5 ws94\">peut </span><span class=\"ws121\">ent<span class=\"_ _1\"/>ra\u00eener<span class=\"ls1 ws0\"> <span class=\"_ _7\"/><span class=\"lscf ws191\">des cons\u00e9quenc<span class=\"_ _1\"/>es dommageables<span class=\"_ _1\"/> en termes de<span class=\"_ _1\"/> r\u00e9putation, <span class=\"_ _1\"/>responsabilit\u00e9, amendes <span class=\"_ _1\"/>et p\u00e9nalit\u00e9s,<span class=\"_ _1\"/> </span></span></span>augmentation de la cha<span class=\"_ _1\"/>rge fiscale ou encore du<span class=\"_ _1\"/> co\u00fbt de mise <span class=\"_ _1\"/>en conformit\u00e9 r\u00e9gulatoir<span class=\"_ _1\"/>e et partant, influencer les <span class=\"_ _1\"/>\u00e9tats financ<span class=\"lsdd ws11b\">iers.<span class=\"ls1 ws0\"> </span></span>Le secteu<span class=\"_ _1\"/>r des t\u00e9<span class=\"lscf ws113\">l\u00e9comm<span class=\"_ _1\"/>unications et les services aux entreprises li\u00e9s se cara<span class=\"_ _1\"/>ct\u00e9risent par l\u2019existence d\u2019un nombre import<span class=\"_ _1\"/>ant de brevets et ma<span class=\"lsd5 ws94\">rque<span class=\"_ _13\"/>s. </span></span>Les litiges po<span class=\"_ _1\"/>rtant sur des all\u00e9ga<span class=\"_ _1\"/>tions de violations<span class=\"_ _1\"/> de brevets et <span class=\"_ _1\"/>autres propri\u00e9t\u00e9s int<span class=\"_ _1\"/>ellectuelles sont fr\u00e9quen<span class=\"_ _1\"/>ts. Etant donn\u00e9 q<span class=\"_ _1\"/>ue le nomb<span class=\"_ _1\"/>re d\u2019entrants sur le ma<span class=\"_ _1\"/>rch\u00e9 augmente et que l<span class=\"_ _1\"/>e chevauchement des<span class=\"_ _1\"/> fonctions des produits <span class=\"_ _1\"/>s\u2019amplifie, la possibilit\u00e9 de <span class=\"_ _1\"/>plainte co<span class=\"ws194\">ntre Proximus pour </span>violation<span class=\"_ _1\"/> de pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 in<span class=\"_ _1\"/>tellectu<span class=\"_ _1\"/>elle aug<span class=\"_ _1\"/>mente.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus est actuellement <span class=\"_ _1\"/>impliqu\u00e9e dans dif<span class=\"lsd3 ws195\">f\u00e9rent<span class=\"_ _1\"/>es proc<span class=\"_ _1\"/>\u00e9dures ju<span class=\"_ _1\"/>diciaires <span class=\"_ _1\"/>et admini<span class=\"_ _1\"/>stratives, y<span class=\"_ _7\"/> compris cell<span class=\"_ _1\"/>es pour le<span class=\"_ _1\"/>squelles d<span class=\"_ _1\"/>es prov<span class=\"_ _1\"/>isions on<span class=\"_ _1\"/>t </span>\u00e9t\u00e9 cons<span class=\"_ _1\"/>titu\u00e9es <span class=\"_ _1\"/>et cell<span class=\"_ _1\"/>es d\u00e9cri<span class=\"_ _1\"/>tes ci<span class=\"ls1 ws0\">-<span class=\"lscf ws197\">de<span class=\"_ _1\"/>ssous, pour lesquelles de<span class=\"_ _1\"/>s provisions n\u2019ont pa<span class=\"_ _1\"/>s \u00e9t\u00e9 constitu\u00e9e<span class=\"_ _1\"/>s ou pour une par<span class=\"_ _1\"/>tie limit\u00e9e, et c<span class=\"_ _1\"/>e dans les </span></span>diff\u00e9<span class=\"lsd3 ws118\">r<span class=\"_ _13\"/>ents <span class=\"_ _1\"/>pays o\u00f9 el<span class=\"_ _1\"/>le exe<span class=\"_ _1\"/>rce ses <span class=\"_ _1\"/>activit\u00e9<span class=\"_ _1\"/>s. Ces p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent <span class=\"_ _1\"/>\u00e9galement<span class=\"_ _1\"/> les <span class=\"_ _1\"/>recours in<span class=\"_ _1\"/>tent\u00e9s d<span class=\"_ _1\"/>evant l\u2019I<span class=\"_ _1\"/>nstitut<span class=\"_ _1\"/> belge d<span class=\"_ _1\"/>e<span class=\"lscf ws110\">s Services post<span class=\"_ _1\"/>aux </span></span>et des T\u00e9l\u00e9commun<span class=\"_ _1\"/>ications (\"IBP<span class=\"_ _1\"/>T\") et les <span class=\"_ _1\"/>recours intent\u00e9s contr<span class=\"_ _1\"/>e des d\u00e9cision<span class=\"_ _1\"/>s de l\u2019IBPT d\u2019u<span class=\"_ _1\"/>ne part ainsi<span class=\"_ _1\"/> que l<span class=\"lsd3 ws199\">es p<span class=\"_ _1\"/>roc\u00e9du<span class=\"_ _1\"/>res \u00e0 l\u2019en<span class=\"_ _7\"/>contre des </span>administrations fiscales.<span class=\"ls1 ws0\"> </span>Dossiers li\u00e9s \u00e0 l\u2019acc\u00e8<span class=\"_ _1\"/>s \u00e0 la large ba<span class=\"_ _1\"/>nde /diffusion<span class=\"ls1 ws0\"> </span>Du 12 au<span class=\"_ _1\"/> 14 octobre 2010,<span class=\"_ _1\"/> la dir<span class=\"_ _1\"/>ection belge g\u00e9n<span class=\"_ _1\"/>\u00e9rale de la<span class=\"_ _1\"/> concurrence a p<span class=\"_ _1\"/>roc\u00e9d\u00e9 \u00e0 une<span class=\"_ _1\"/> perquisition dan<span class=\"_ _1\"/>s les bureaux<span class=\"_ _1\"/> de Prox<span class=\"lsd1 ws19a\">imus \u00e0<span class=\"_ _1\"/> Bruxelles. </span>Cette enqu\u00eate conce<span class=\"_ _1\"/>rne des accus<span class=\"_ _1\"/>ations de Mobistar e<span class=\"_ _1\"/>t KPN \u00e0 propo<span class=\"_ _1\"/>s des services DSL de<span class=\"_ _1\"/> gros dans l<span class=\"_ _1\"/>esquels Proximus au<span class=\"_ _1\"/>rait conduit des p<span class=\"_ _1\"/>ratiques d\u2019obstruction. Cette mesure e<span class=\"_ _1\"/>st sans pr\u00e9judice du r\u00e9sulta<span class=\"_ _1\"/>t final \u00e0 l\u2019issue de l\u2019enqu\u00eate compl\u00e8t<span class=\"_ _1\"/>e. A la suite de cette perquis<span class=\"lsd1 ws18e\">ition, la dire<span class=\"_ _1\"/>ction g\u00e9n\u00e9rale </span>de la co<span class=\"_ _1\"/>ncurrence<span class=\"_ _1\"/> devra <span class=\"_ _1\"/>examin<span class=\"_ _1\"/>er tous l<span class=\"_ _1\"/>es \u00e9l\u00e9m<span class=\"_ _1\"/>ents p<span class=\"_ _1\"/>ertinents<span class=\"_ _1\"/> de l\u2019a<span class=\"_ _1\"/>ffaire. En<span class=\"_ _1\"/> d\u00e9fin<span class=\"_ _1\"/>itive, il<span class=\"_ _1\"/> reviendra<span class=\"_ _1\"/> \u00e0 l\u2019<span class=\"_ _1\"/>Auditorat d<span class=\"_ _1\"/>e propo<span class=\"_ _1\"/>ser une d<span class=\"_ _7\"/>\u00e9cision en vu<span class=\"_ _1\"/>e de son adop<span class=\"_ _1\"/>tion par le C<span class=\"_ _1\"/>onseil d<span class=\"_ _1\"/>e la Co<span class=\"_ _1\"/>ncurrence. <span class=\"_ _1\"/>Tout au lon<span class=\"_ _1\"/>g de cett<span class=\"_ _1\"/>e proc\u00e9du<span class=\"_ _1\"/>re, Pro<span class=\"_ _1\"/>ximus se<span class=\"_ _1\"/>ra en mes<span class=\"_ _1\"/>ure de fa<span class=\"_ _1\"/>ire entend<span class=\"_ _1\"/>re son<span class=\"ls1 ws0\"> </span>poin<span class=\"_ _1\"/>t de vu<span class=\"_ _1\"/>e. (Cette proc\u00e9dure peut dure<span class=\"_ _1\"/>r plusieurs ann\u00e9es).<span class=\"ls1 ws0\"> </span>Au cours de la p<span class=\"_ _1\"/>erquisition d\u2019octobre 2010,<span class=\"_ _1\"/> un grand nombre de<span class=\"_ _1\"/> documents ont \u00e9t\u00e9 <span class=\"_ _1\"/>saisis (documents <span class=\"_ _1\"/>\u00e9lectroniques comme la <span class=\"_ _1\"/>cop<span class=\"lsd4 ws19b\">ie c<span class=\"_ _13\"/>ompl\u00e8<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e \u00ab </span>mail box \u00bb et d\u2019ar<span class=\"_ _1\"/>chives et autres fi<span class=\"_ _1\"/>chiers). Proximus et l\u2019Auditeur ont<span class=\"_ _1\"/> \u00e9chang\u00e9 largem<span class=\"_ _1\"/>ent leurs points de vue <span class=\"_ _1\"/>sur la fa\u00e7on de traite<span class=\"_ _1\"/>r les donn\u00e9es saisies. Proximus souhaitait a<span class=\"_ _1\"/>ssurer que le \u00ab l<span class=\"_ _1\"/>egal privilege \u00bb (L<span class=\"_ _1\"/>PP) des avocats et<span class=\"_ _1\"/> la confidentialit\u00e9 des<span class=\"_ _1\"/> avis des j<span class=\"_ _1\"/>uristes d\u2019entrep<span class=\"lsd2 ws0\">rise so<span class=\"_ _1\"/>ient garan<span class=\"_ _1\"/>tis. De plu<span class=\"_ _1\"/>s, </span>Proximus cherchait \u00e0<span class=\"_ _1\"/> \u00e9viter que l<span class=\"_ _1\"/>es autorit\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd3 ws195\">de co<span class=\"_ _1\"/>ncurren<span class=\"_ _1\"/>ce acc\u00e8d<span class=\"_ _1\"/>ent \u00e0<span class=\"_ _1\"/> des do<span class=\"_ _1\"/>nn\u00e9es sen<span class=\"_ _7\"/>s<span class=\"_ _13\"/>ibles<span class=\"_ _1\"/> qui \u00e9ta<span class=\"_ _7\"/>i<span class=\"_ _13\"/>ent ho<span class=\"_ _1\"/>rs du <span class=\"_ _1\"/>sujet d<span class=\"_ _1\"/>e l\u2019enqu\u00ea<span class=\"_ _1\"/>te. In<span class=\"_ _1\"/>capable<span class=\"_ _1\"/> de </span></span>convaincre l\u2019Auditeur de sa po<span class=\"_ _1\"/>sition, Proximus a entam\u00e9 d<span class=\"_ _1\"/>eux proc\u00e9dures : une devant la Co<span class=\"_ _1\"/>ur d\u2019Appel de Bruxelles et une a<span class=\"_ _1\"/>utre devant le Pr\u00e9sident<span class=\"_ _1\"/> du Conseil de la Concurrence visa<span class=\"_ _1\"/>nt \u00e0 suspendre la communication \u00e0 l\u2019\u00e9quipe d\u2019enqu<span class=\"_ _1\"/>\u00eate des donn\u00e9es \u00ab LPP \u00bb et des donn\u00e9es hors sujet.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd5 ws18f\">Le<span class=\"_ _13\"/> 5 m<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>s </span></span>2013, la Cour d\u2019Appel a<span class=\"_ _1\"/> rendu une d\u00e9cision f<span class=\"_ _1\"/>avorable dans la proc\u00e9<span class=\"_ _1\"/>dure d\u2019appel dans laquelle il <span class=\"_ _1\"/>est dit que les enqu\u00eat<span class=\"_ _1\"/>eurs n\u2019ont pas le pouv<span class=\"_ _1\"/>oir de saisir les documen<span class=\"_ _1\"/>ts contenant de<span class=\"_ _1\"/>s avis des ju<span class=\"_ _1\"/>ristes d\u2019entreprise e<span class=\"_ _1\"/>t les documen<span class=\"_ _1\"/>ts hors sujet et<span class=\"_ _1\"/> que ces <span class=\"_ _1\"/>documents doivent <span class=\"_ _1\"/>\u00eat<span class=\"lsd4 ws94\">re \u00e9<span class=\"_ _13\"/>cart<span class=\"_ _13\"/>\u00e9s ou d<span class=\"_ _13\"/>\u00e9tr<span class=\"_ _13\"/>uits<span class=\"_ _13\"/>. Il </span>faut noter que cet<span class=\"_ _1\"/>te d\u00e9cision est relativ<span class=\"_ _1\"/>e \u00e0 la proc\u00e9dure et pas<span class=\"_ _1\"/> sur le fond de l\u2019affai<span class=\"_ _1\"/>re. <span class=\"ls1 ws0\"> </span>Le 14 octob<span class=\"_ _1\"/>re 2013, l<span class=\"_ _1\"/>\u2019autori<span class=\"_ _1\"/>t\u00e9 de co<span class=\"_ _1\"/>ncurrence a<span class=\"_ _1\"/> initi\u00e9 un<span class=\"_ _1\"/>e proc\u00e9du<span class=\"_ _7\"/>r<span class=\"_ _13\"/>e de cas<span class=\"_ _1\"/>sation con<span class=\"_ _1\"/>tre cette d<span class=\"_ _1\"/>\u00e9cisio<span class=\"_ _1\"/>n. Proximu<span class=\"_ _1\"/>s s\u2019est join<span class=\"_ _7\"/>t<span class=\"_ _13\"/>e \u00e0 la pro<span class=\"_ _1\"/>c\u00e9dure en<span class=\"_ _1\"/> cassation. Finalement, le 22<span class=\"_ _1\"/> janvier 2015, La Cour de Ca<span class=\"_ _1\"/>ssation a d\u00e9cid\u00e9 de confi<span class=\"_ _1\"/>rmer l\u2019arr\u00eat du<span class=\"ls1 ws0\"> </span>5 mars 2013, \u00e0 l\u2019exception d\u2019un<span class=\"_ _1\"/>e restriction relative<span class=\"_ _1\"/> aux documents plu<span class=\"_ _1\"/>s anciens, qui a \u00e9t\u00e9 annul\u00e9<span class=\"_ _1\"/>e. Il appartient \u00e0 la<span class=\"_ _1\"/> Cour d\u2019appel de pre<span class=\"_ _1\"/>ndre une nouvelle <span class=\"_ _1\"/>d\u00e9cision concernant ce<span class=\"lsdd ws125\">tte rest<span class=\"_ _13\"/>ric<span class=\"_ _13\"/>tion.<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>En mars 2014, <span class=\"_ _1\"/>KPN a retir\u00e9 sa plai<span class=\"_ _1\"/>nte, Mobistar reste le s<span class=\"_ _1\"/>e<span class=\"lscf ws18d\">ul plaignant. Sur<span class=\"_ _1\"/> base des faits<span class=\"_ _1\"/> et des inform<span class=\"_ _1\"/>ations disponibles \u00e0<span class=\"_ _1\"/> la fin d\u00e9cem<span class=\"_ _1\"/>bre 202<span class=\"ls1 ws0\">2<span class=\"lsd1 ws18e\">, la<span class=\"_ _1\"/> </span></span></span>direction n\u2019a pas enr<span class=\"_ _1\"/>egistr\u00e9 de provision pou<span class=\"_ _1\"/>r cette affaire.<span class=\"ls1 ws0\"> </span>Dossie<span class=\"_ _1\"/>rs li\u00e9s<span class=\"_ _1\"/> aux <span class=\"_ _1\"/>tarifs o<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">net mobiles</span> </span>Dans la proc\u00e9dure, fa<span class=\"_ _1\"/>isant suite \u00e0 <span class=\"_ _1\"/>une plainte introduite par<span class=\"_ _1\"/> KPN Group Belgium e<span class=\"_ _1\"/>n 2005 aupr\u00e8s du<span class=\"_ _1\"/> Conseil belge de<span class=\"_ _1\"/> la concurrence, c<span class=\"_ _1\"/>e dernier a confirm\u00e9 le 2<span class=\"_ _1\"/>6 mai 2009<span class=\"_ _1\"/> une des <span class=\"_ _1\"/>cinq accusations d'abu<span class=\"_ _1\"/>s de pos<span class=\"_ _1\"/>ition dominante avan<span class=\"_ _1\"/>c\u00e9es par l'Aud<span class=\"_ _1\"/>itorat le 22<span class=\"_ _1\"/> avril 2008, \u00e0<span class=\"_ _1\"/> savoir la p<span class=\"_ _1\"/>ratique, dans les ann\u00e9es 2004 et 2005, d<span class=\"lsd3 ws123\">'un \"ci<span class=\"_ _1\"/>seau tar<span class=\"_ _1\"/>ifaire\" su<span class=\"_ _1\"/>r le mar<span class=\"_ _1\"/>ch\u00e9 prof<span class=\"_ _1\"/>essionn<span class=\"_ _1\"/>el. Le Con<span class=\"_ _1\"/>seil belg<span class=\"_ _1\"/>e de la co<span class=\"_ _1\"/>ncurrenc<span class=\"_ _1\"/>e a consid<span class=\"_ _1\"/>\u00e9r\u00e9 qu<span class=\"_ _1\"/>e les tarif<span class=\"_ _7\"/>s des appels </span>entre clien<span class=\"_ _7\"/>ts de Proximus<span class=\"_ _1\"/> (\"tarifs o<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">-<span class=\"lscf ws19c\">net\") \u00e9taient inf\u00e9rieurs \u00e0 ceux factur\u00e9s par Proximus aux concurrents pour la terminaison d'u<span class=\"lsd1 ws19a\">n ap<span class=\"_ _1\"/>pel de leurs </span></span></span>r\u00e9seaux sur le r<span class=\"_ _1\"/>\u00e9seau de Proximus (=<span class=\"_ _1\"/> tarifs de terminaison), majo<span class=\"_ _1\"/>r\u00e9s d'un certain nomb<span class=\"_ _1\"/>re de co\u00fbts jug<span class=\"_ _1\"/>\u00e9s pertinents. <span class=\"_ _1\"/>Toutes les autres acc<span class=\"_ _1\"/>usations de l'Auditorat ont <span class=\"_ _1\"/>\u00e9t\u00e9 rejet\u00e9es. Le Co<span class=\"_ _1\"/>nseil de la<span class=\"_ _1\"/> concurrence a <span class=\"_ _1\"/>\u00e9galement inflig\u00e9 un<span class=\"_ _1\"/>e amende <span class=\"lsd1 ws119\">de<span class=\"_ _1\"/> 66,3 millions EU<span class=\"_ _1\"/>R \u00e0 Proximus (anciennemen<span class=\"_ _1\"/>t Belgacom </span>Mobile) pour abu<span class=\"_ _1\"/>s de position do<span class=\"_ _1\"/>minante sur le<span class=\"_ _1\"/> march\u00e9 pendant l<span class=\"_ _1\"/>es ann\u00e9es 2004 e<span class=\"_ _1\"/>t 2005. Proxim<span class=\"_ _1\"/>us a \u00e9t\u00e9 contraint <span class=\"_ _1\"/>de payer ce<span class=\"_ _1\"/>tte amende avant l<span class=\"_ _1\"/>e 30 juin 2009 <span class=\"_ _1\"/>et a comptabili<span class=\"_ _1\"/>s\u00e9 cette d\u00e9pense (<span class=\"_ _1\"/>nette de provision<span class=\"_ _1\"/>s existantes) comme<span class=\"_ _1\"/> charge dans l<span class=\"_ _1\"/>e compte de r<span class=\"_ _1\"/>\u00e9sultats du deuxi\u00e8me<span class=\"_ _1\"/> trimestre de<span class=\"_ _1\"/> 2009.<span class=\"ls1 ws0\"> </span>Proximus a introduit un recou<span class=\"_ _1\"/>rs contre la d\u00e9cision du Conseil de la <span class=\"_ _1\"/>concurrence aupr\u00e8s de la Cour d'<span class=\"_ _1\"/>appel de Bruxelles, et dispose d'a<span class=\"_ _1\"/>rguments \u00e0 l\u2019encontre d\u2019un gra<span class=\"lscf ws194\">nd nombre d'\u00e9l\u00e9ment<span class=\"_ _1\"/>s repris dans le<span class=\"_ _1\"/> jugement, entre au<span class=\"_ _1\"/>tres le fait <span class=\"_ _1\"/>que l'impact sur<span class=\"_ _1\"/> le march\u00e9 n'a pa<span class=\"_ _1\"/>s \u00e9t\u00e9 examin<span class=\"_ _1\"/>\u00e9. KPN Group </span>Belgium et Mobista<span class=\"_ _1\"/>r ont \u00e9galement introduit un<span class=\"_ _1\"/> recours contre cet<span class=\"_ _1\"/>te m\u00eame d\u00e9cision.<span class=\"ls1 ws0\"> </span>Suite \u00e0 l\u2019accord <span class=\"_ _1\"/>transactionnel du <span class=\"_ _1\"/>21 octobre 20<span class=\"lsd3 ws1a0\">1<span class=\"_ _1\"/>5, les a<span class=\"_ _1\"/>ppels d<span class=\"_ _1\"/>e Base<span class=\"_ _1\"/> et Mob<span class=\"_ _1\"/>istar con<span class=\"_ _1\"/>tre l<span class=\"_ _1\"/>es d\u00e9cis<span class=\"_ _1\"/>ions de l\u2019<span class=\"_ _1\"/>autori<span class=\"_ _1\"/>t\u00e9 belg<span class=\"_ _1\"/>e de co<span class=\"_ _1\"/>ncurre<span class=\"_ _1\"/>nce ont <span class=\"_ _1\"/>\u00e9t\u00e9 </span>retir\u00e9s.<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s poursu<span class=\"_ _1\"/>it cepend<span class=\"_ _7\"/>ant la proc\u00e9du<span class=\"_ _1\"/>re en app<span class=\"_ _7\"/>el contre cett<span class=\"_ _1\"/>e d\u00e9cisio<span class=\"_ _1\"/>n.<span class=\"ls1 ws0\"> </span>Dans son a<span class=\"_ _1\"/>rr\u00eat interm\u00e9diaire du<span class=\"_ _1\"/> 7 octobre 202<span class=\"_ _1\"/>0, la Cour<span class=\"_ _1\"/> d\u2019Appel de<span class=\"_ _1\"/> Bruxelles a <span class=\"_ _1\"/>annul\u00e9 partiellem<span class=\"_ _1\"/>ent la d\u00e9cision <span class=\"_ _1\"/>du 26 mai<span class=\"_ _1\"/> 2009 du Co<span class=\"_ _7\"/>ns<span class=\"_ _13\"/>eil de la Concurr<span class=\"_ _1\"/>ence, se b<span class=\"_ _1\"/>asant sur<span class=\"_ _1\"/> le rai<span class=\"_ _1\"/>sonnemen<span class=\"_ _1\"/>t que (i) l\u2019<span class=\"_ _1\"/>Autorit<span class=\"_ _1\"/>\u00e9 belg<span class=\"_ _1\"/>e de la con<span class=\"_ _1\"/>currence<span class=\"_ _1\"/> ne pouva<span class=\"_ _1\"/>it pas cons<span class=\"_ _1\"/>tater l\u2019<span class=\"_ _1\"/>existence d<span class=\"_ _1\"/>\u2019<span class=\"lscf ws1a2\">un abus de pos<span class=\"_ _1\"/>ition </span>dominante en 2004<span class=\"_ _1\"/> sur la base<span class=\"_ _1\"/> des documents sa<span class=\"_ _1\"/>isis lors de la p<span class=\"_ _1\"/>erquisition ill\u00e9gale, alors <span class=\"_ _1\"/>que (ii) les d<span class=\"_ _1\"/>ocuments saisis lors d<span class=\"_ _1\"/>e la perquisition ill<span class=\"_ _1\"/>\u00e9gale n\u2019\u00e9taient pas indispensable<span class=\"_ _1\"/>s pour prouver l\u2019existence<span class=\"_ _1\"/> d\u2019un abus en 20<span class=\"_ _1\"/>05. En cons\u00e9quence, la Cour a d<span class=\"_ _1\"/>\u00e9cid\u00e9 que la proc\u00e9dure <span class=\"_ _1\"/>de<span class=\"ws18f\">vait se poursuivre </span>uniquement pou<span class=\"_ _1\"/>r la derni\u00e8re p\u00e9<span class=\"_ _1\"/>riode (tant pour<span class=\"_ _1\"/> les autres a<span class=\"_ _1\"/>rguments de p<span class=\"_ _1\"/>roc\u00e9dure que <span class=\"_ _1\"/>sur le fond). P<span class=\"_ _1\"/>roximus a lanc\u00e9<span class=\"_ _1\"/> un \u00ab pour<span class=\"lse6 ws19a\">voi en cas<span class=\"_ _13\"/>s<span class=\"_ _13\"/>at<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n \u00bb </span>contre l\u2019arr\u00eat dans la mesur<span class=\"_ _1\"/>e o\u00f9, selon Proximus, la d\u00e9c<span class=\"_ _1\"/>ision n\u2019aurait pas d\u00fb \u00eatre annul<span class=\"_ _1\"/>\u00e9e partiellement (2004),<span class=\"ls1 ws0\"> <span class=\"_ _7\"/><span class=\"lsd2 ws1a3\">mais bien to<span class=\"_ _1\"/>talemen<span class=\"_ _7\"/>t (2004 et 20<span class=\"_ _1\"/>05),<span class=\"_ _1\"/> </span></span>pr\u00e9cis\u00e9ment \u00e0 cause de<span class=\"_ _1\"/> l\u2019ill\u00e9galit\u00e9 de la perquisition.<span class=\"ls1 ws0\"> <span class=\"_ _13\"/></span>Ce \u00ab pourvoi en cassation \u00bb a \u00e9<span class=\"_ _1\"/>t\u00e9 rejet\u00e9 le 12 ja<span class=\"_ _1\"/>nvier 2023, ce qui veut dire qu<span class=\"_ _1\"/>e la proc\u00e9dure<span class=\"_ _1\"/> devant la Cour d\u2019Appel<span class=\"_ _1\"/> de Bruxelles <span class=\"_ _1\"/>se poursuit.<span class=\"ls1 ws0\"> </span>En oct<span class=\"_ _13\"/>obre 2009, s<span class=\"lscf ws18d\">ept parties (Telenet, KPN Group Belg<span class=\"_ _1\"/>ium (anciennement Base), K<span class=\"_ _1\"/>PN Belgium Business (Tele 2 B<span class=\"_ _1\"/>elgium), KPN BV (Sympac), B<span class=\"_ _1\"/>T, </span>Verizon, Colt Telecom) on<span class=\"_ _1\"/>t assign\u00e9 Belga<span class=\"_ _1\"/>com Mobile (aujourd\u2019hui <span class=\"_ _1\"/>Proximus et d\u00e9<span class=\"_ _1\"/>sign\u00e9 ci<span class=\"ls1 ws0\">-</span>dessous com<span class=\"_ _1\"/>me Proximus) devan<span class=\"_ _1\"/>t le Tribunal de co<span class=\"lsd3 ws121\">mm<span class=\"_ _7\"/>erce </span>de Bruxelles en formulant<span class=\"_ _1\"/> des griefs similaires \u00e0 <span class=\"_ _1\"/>ceux de l\u2019affaire mentionn\u00e9e c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-</span>dessus (en ce compr<span class=\"_ _1\"/>is le fait que les tarifs Proxi<span class=\"_ _1\"/>mus \u00e0 Proximus constitueraient un<span class=\"_ _1\"/> abus de la <span class=\"_ _1\"/>pr\u00e9tendue pos<span class=\"_ _1\"/>ition dominante de <span class=\"_ _1\"/>Proximus sur le<span class=\"_ _1\"/> march\u00e9 belge),<span class=\"_ _1\"/> mais se r<span class=\"lsd3 ws19b\">\u00e9f<span class=\"_ _1\"/>\u00e9rant \u00e0<span class=\"_ _1\"/> des p<span class=\"_ _1\"/>\u00e9riodes<span class=\"_ _1\"/> diff\u00e9ren<span class=\"_ _1\"/>tes sel<span class=\"_ _1\"/>on les<span class=\"_ _7\"/> </span>plaignants, en particuli<span class=\"_ _1\"/>er de 1999 \u00e0 ce<span class=\"_ _1\"/> jour (avec une d<span class=\"_ _1\"/>emande de 1 EUR \u00e0 <span class=\"_ _1\"/>titre provisionnel et d<span class=\"_ _1\"/>e la d\u00e9signation d\u2019un exp<span class=\"_ _1\"/>ert<span class=\"ls1 ws0\"> </span><span class=\"ws191\">pou<span class=\"_ _1\"/>r \u00e9valuer pr\u00e9cis\u00e9ment </span>le dommage). En novemb<span class=\"_ _1\"/>re 2009, Mobistar a introdu<span class=\"_ _1\"/>it une demande similaire pou<span class=\"_ _1\"/>r la p\u00e9riode post\u00e9rieure \u00e0 2004. C<span class=\"_ _1\"/>es affaires ont \u00e9t\u00e9 remises pou<span class=\"_ _1\"/>r une p\u00e9rio<span class=\"_ _1\"/>de ind\u00e9t<span class=\"_ _1\"/>ermin\u00e9<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span>Suite aux acco<span class=\"_ _1\"/>rds conclus av<span class=\"_ _1\"/>ec Telenet, KPN, BAS<span class=\"_ _1\"/>E Company et<span class=\"_ _1\"/> Orange, les <span class=\"_ _1\"/>seuls plaignants <span class=\"_ _1\"/>restants sont B<span class=\"_ _1\"/>T, Verizon et Colt<span class=\"_ _1\"/> T<span class=\"lsd3 ws1a6\">elecom.<span class=\"_ _1\"/> A fin<span class=\"_ _7\"/> </span>d\u00e9cembr<span class=\"_ _1\"/><span class=\"lsce ws10f\">e 202<span class=\"ls1 ws0\">2<span class=\"lscf ws110\">, la direction a en<span class=\"_ _1\"/>registr\u00e9 une provis<span class=\"_ _1\"/>ion pour cette af<span class=\"_ _1\"/>faire en se basant sur<span class=\"_ _1\"/> sa meilleure estimation e<span class=\"_ _1\"/>t des informations dis<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">ponibles.<span class=\"ls1 ws0\"> </span></span></span></span></span>Doss<span class=\"_ _13\"/>ier M<span class=\"_ _13\"/>Wing<span class=\"_ _13\"/>z <span class=\"ls1 ws0\">- <span class=\"lscf ws110\">partage de <span class=\"_ _1\"/>r\u00e9seau d'acc\u00e8s radio mobil<span class=\"_ _1\"/>e <span class=\"ls1 ws0\"> </span></span></span>Le 22 novembre 2019, Orange Belgium et Proximus ont conclu<span class=\"ls1 ws0\"> <span class=\"_ _3\"/><span class=\"lscf ws1a2\">un accord de partage de leur r\u00e9seau d\u2019acc<span class=\"_ _1\"/>\u00e8s radio (RAN). Telenet, qui conteste<span class=\"_ _1\"/> </span></span>l\u2019accord, a introduit une plain<span class=\"_ _1\"/>te aupr\u00e8s de l\u2019Autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence, assortie d\u2019une demand<span class=\"_ _1\"/>e de mesures provisoires<span class=\"lsce ws1a8\">. Le 8 janvier 2020,<span class=\"_ _1\"/> </span>l\u2019Autorit\u00e9 belge de la con<span class=\"_ _1\"/>curr<span class=\"lsd3 ws118\">ence, to<span class=\"_ _1\"/>ut en reco<span class=\"_ _1\"/>nnaissan<span class=\"_ _1\"/>t les avan<span class=\"_ _7\"/>t<span class=\"_ _13\"/>ages d<span class=\"_ _1\"/>e l\u2019acco<span class=\"_ _1\"/>rd, a d\u00e9c<span class=\"_ _1\"/>id\u00e9 de susp<span class=\"_ _1\"/>endre l\u2019<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> pendant 2<span class=\"_ _1\"/> mois, la<span class=\"_ _1\"/>issan<span class=\"_ _1\"/>t le temp<span class=\"_ _1\"/>s </span>\u00e0 Orange Belgium et <span class=\"_ _1\"/>Proximus d\u2019avoir des discuss<span class=\"_ _1\"/>ions avec le r\u00e9gulateur des t\u00e9l\u00e9co<span class=\"_ _1\"/>mmunications. Pendant cell<span class=\"_ _1\"/>es<span class=\"ls1 ws0\">-<span class=\"lsd3 ws1a9\">ci, plusieu<span class=\"_ _1\"/>rs actio<span class=\"_ _1\"/>ns de <span class=\"lsd5 ws94\">pr\u00e9p<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>on<span class=\"_ _13\"/> </span></span></span>restaient possibles. <span class=\"_ _1\"/>En l\u2019absence <span class=\"_ _1\"/>de nouvelle initiative<span class=\"_ _1\"/> des enqu\u00eate<span class=\"_ _1\"/>urs de l\u2019Autorit\u00e9<span class=\"_ _1\"/> belge de la<span class=\"_ _1\"/> concurrence, la<span class=\"_ _1\"/> suspension a pr<span class=\"_ _1\"/>is fin apr\u00e8<span class=\"_ _1\"/>s 2 mois, permettant \u00e0 Proximus <span class=\"_ _1\"/>de mettre en \u0153uv<span class=\"_ _1\"/>re pleinement l\u2019accord<span class=\"_ _1\"/> de partage de son<span class=\"_ _1\"/> r\u00e9seau d\u2019acc\u00e8s <span class=\"lsd7 ws1aa\">radio (RAN). <span class=\"_ _13\"/></span>Apr\u00e8s une enqu<span class=\"_ _1\"/>\u00eate qui a du<span class=\"_ _1\"/>r\u00e9 presque 3 ans, les enqu<span class=\"_ _1\"/>\u00eateurs de l\u2019Autorit\u00e9 belge <span class=\"_ _1\"/>de la Concurrence ont<span class=\"_ _1\"/> d\u00e9cid\u00e9 de rejeter<span class=\"_ _1\"/> la plainte de <span class=\"_ _1\"/>Telenet inconditionnellement <span class=\"lsd4 ws19b\">et de mettr<span class=\"_ _13\"/>e un t<span class=\"_ _13\"/>erme<span class=\"_ _13\"/> \u00e0 </span>la proc\u00e9dure<span class=\"ls1 ws0\">. </span>Proc\u00e9d<span class=\"_ _13\"/>ures fiscales<span class=\"ls1 ws0\"> </span>BICS est engag\u00e9e dans u<span class=\"lsd3 ws118\">ne proc\u00e9d<span class=\"_ _1\"/>ure fiscal<span class=\"_ _1\"/>e avec l'a<span class=\"_ _1\"/>utorit\u00e9<span class=\"_ _1\"/> fiscale i<span class=\"_ _1\"/>ndienne<span class=\"_ _1\"/>. Voir not<span class=\"_ _1\"/>e 2.<span class=\"ls1 ws0\"> </span></span>Exces<span class=\"_ _13\"/>s Profit R<span class=\"_ _13\"/>uling<span class=\"ls1 ws0\"> </span>Le 11 janvier 2016, la<span class=\"_ _1\"/> Commission <span class=\"_ _1\"/>Europ\u00e9enne a communiqu\u00e9<span class=\"_ _1\"/> sa d\u00e9cision de cons<span class=\"_ _1\"/>id\u00e9rer les d\u00e9cisions fi<span class=\"_ _1\"/>scales belges accord\u00e9es a<span class=\"lsd1 ws114\">ux m<span class=\"_ _1\"/>ultinationales </span>concernant \u00ab les b\u00e9n\u00e9fi<span class=\"lscf ws110\">ces exc<span class=\"_ _1\"/>\u00e9dentaires \u00bb (\u00ab Exces<span class=\"_ _1\"/>s Profit Ruling\u00bb) comme un<span class=\"_ _1\"/>e aide d\u2019\u00c9tat ill\u00e9gale (Ci<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lscf ws110\">apr\u00e8s \u00ab</span><span class=\"ff54\">\u202f</span><span class=\"lsd4 ws128\">D\u00e9cis<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n</span><span class=\"ff54\">\u202f</span><span class=\"lscf ws110\">\u00bb). BICS a appliq<span class=\"_ _1\"/>u\u00e9 une telle </span></span></span>d\u00e9cision p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s p\u00e9riod<span class=\"_ _1\"/>es 2010<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">2<span class=\"_ _1\"/>014 et a pay\u00e9 l<span class=\"_ _1\"/>es montants r\u00e9cla<span class=\"_ _1\"/>m\u00e9s concernant l\u2019aide p<span class=\"_ _1\"/>r\u00e9sum\u00e9e. De plus, BICS et<span class=\"_ _1\"/> l\u2019Etat belge ont in<span class=\"_ _1\"/>troduit un </span></span>recours contre la d\u00e9cision de la Co<span class=\"_ _1\"/>mmission Europ\u00e9enne devant la C<span class=\"_ _1\"/>our Europ\u00e9enne. La Cour Europ\u00e9e<span class=\"_ _1\"/>nne a statu\u00e9 dans son arr\u00eat <span class=\"lscf ws113\">du 14 f\u00e9vrier </span>2019 en faveur de<span class=\"_ _1\"/> l\u2019Etat belge contre la C<span class=\"_ _1\"/>ommission Europ\u00e9enn<span class=\"_ _1\"/>e sur base de l\u2019abs<span class=\"_ _1\"/>ence de \u00ab sch\u00e9ma d\u2019<span class=\"_ _1\"/>aide d\u2019\u00e9tat \u00bb. La Com<span class=\"_ _1\"/>mission Europ\u00e9enne est all\u00e9e en<span class=\"_ _1\"/> appel d<span class=\"_ _1\"/>e la d\u00e9ci<span class=\"_ _1\"/>sion pr\u00e9<span class=\"_ _1\"/>cit\u00e9e d<span class=\"_ _1\"/>evant l<span class=\"_ _1\"/>a Cour <span class=\"_ _1\"/>Europ\u00e9enne<span class=\"_ _1\"/> de <span class=\"_ _1\"/>Justice (\u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ls113 ws169\">CEJ<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb<span class=\"lsce ws10f\">) le 24 avril 2019. De plus, le 16 septembre 2019, la </span></span></span></span>Commission Europ\u00e9enn<span class=\"_ _1\"/>e a ouvert une enqu\u00eat<span class=\"_ _1\"/>e approfondie dans 39 <span class=\"_ _1\"/>cas de<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">d\u00e9cisio<span class=\"_ _1\"/>ns fisca<span class=\"_ _1\"/>les conc<span class=\"_ _1\"/>ernan<span class=\"_ _1\"/>t les \u00ab b<span class=\"_ _1\"/>\u00e9n\u00e9fices<span class=\"_ _1\"/> exc\u00e9den<span class=\"_ _1\"/>taires \u00bb <span class=\"_ _1\"/>(\u00ab Exces<span class=\"_ _1\"/>s </span></span>Profit Ruling \u00bb) y compris celles ob<span class=\"_ _1\"/>tenues par BICS. Les d\u00e9cisions indi<span class=\"_ _1\"/>viduelles ont \u00e9t\u00e9 publi\u00e9es le 31 <span class=\"lscf ws118\">ao\u00fbt<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">2020<span class=\"_ _13\"/>. BI<span class=\"_ _13\"/>CS<span class=\"_ _13\"/> a so<span class=\"_ _13\"/>umi<span class=\"_ _13\"/>s s<span class=\"_ _13\"/>es c<span class=\"_ _13\"/>omme<span class=\"_ _13\"/>nt<span class=\"_ _13\"/>ai<span class=\"_ _13\"/>res<span class=\"_ _13\"/> \u00e0 </span></span></span>la Commission le 29<span class=\"_ _1\"/> <span class=\"ws118\">septembre<span class=\"ls1 ws0\"> <span class=\"lsce ws116\">2020.</span> </span><span class=\"lsd3\">Le 1<span class=\"_ _1\"/>6 septemb<span class=\"_ _1\"/>re 202<span class=\"_ _1\"/>1, la CE<span class=\"_ _1\"/>J a estim<span class=\"_ _1\"/>\u00e9 que la<span class=\"_ _1\"/> D\u00e9cisio<span class=\"_ _1\"/>n a cor<span class=\"_ _1\"/>rectemen<span class=\"_ _1\"/>t consta<span class=\"_ _1\"/>t\u00e9 que<span class=\"_ _1\"/> \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span>les b\u00e9n\u00e9f<span class=\"_ _1\"/>ices </span></span>exc\u00e9denta<span class=\"_ _1\"/>ires<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws118\">\u00bb co<span class=\"_ _1\"/>nstituen<span class=\"_ _1\"/>t un r<span class=\"_ _1\"/>\u00e9gime d\u2019<span class=\"_ _1\"/>aide et a<span class=\"_ _1\"/> renvoy<span class=\"_ _1\"/>\u00e9 l\u2019affa<span class=\"_ _1\"/>ire de<span class=\"_ _1\"/>vant la Cou<span class=\"_ _1\"/>r Euro<span class=\"_ _1\"/>p\u00e9enne po<span class=\"_ _1\"/>ur qu'<span class=\"_ _1\"/>elle d\u00e9cid<span class=\"_ _1\"/>e si le r<span class=\"_ _1\"/>\u00e9gime d<span class=\"_ _1\"/>es \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws121\">b\u00e9n\u00e9f<span class=\"_ _7\"/>ices </span></span>exc\u00e9denta<span class=\"_ _1\"/>ires<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws118\">\u00bb co<span class=\"_ _1\"/>nstitue<span class=\"_ _1\"/> \u00e9galem<span class=\"_ _1\"/>ent une a<span class=\"_ _1\"/>ide d'\u00c9<span class=\"_ _1\"/>tat ill\u00e9ga<span class=\"_ _1\"/>le, \u00e9tan<span class=\"_ _1\"/>t do<span class=\"_ _1\"/>nn\u00e9 qu'aucu<span class=\"_ _1\"/>ne d\u00e9ci<span class=\"_ _1\"/>sion n'<span class=\"_ _1\"/>a encor<span class=\"_ _1\"/>e \u00e9t\u00e9 pri<span class=\"_ _1\"/>se \u00e0 ce s<span class=\"_ _1\"/>ujet (ni p<span class=\"_ _1\"/>ar le C<span class=\"_ _1\"/>ou<span class=\"ls109 ws15c\">r </span></span>Europ\u00e9enne, ni par la CJ<span class=\"_ _1\"/>E). La direction consid<span class=\"_ _1\"/>\u00e8re que la position p<span class=\"_ _1\"/>rise dans les \u00e9tat<span class=\"_ _1\"/>s financiers refl\u00e8te l<span class=\"_ _1\"/>a meilleure estim<span class=\"lsdd ws11b\">atio<span class=\"lsd1 ws114\">n du r\u00e9sultat final </span></span>probable.<span class=\"ls1 ws0\"> </span>Engagements d<span class=\"_ _13\"/>\u2019invest<span class=\"_ _13\"/>issements<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 31<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws191\">d\u00e9cembre 2022,<span class=\"_ _1\"/> le Groupe a<span class=\"_ _1\"/> contract\u00e9 des <span class=\"_ _1\"/>engagements de 97<span class=\"_ _1\"/>7 millions<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws1a3\">EUR<span class=\"_ _1\"/> (immob<span class=\"_ _1\"/>ilisatio<span class=\"_ _1\"/>ns in<span class=\"_ _1\"/>corporel<span class=\"_ _1\"/>les 1<span class=\"_ _1\"/>9 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R et im<span class=\"_ _1\"/>mobil<span class=\"_ _1\"/>isations<span class=\"_ _1\"/> </span></span>corporelles 958 millions d\u2019EUR<span class=\"lsd3 ws118\">).  L<span class=\"_ _1\"/>es inves<span class=\"_ _1\"/>tissemen<span class=\"_ _1\"/>ts von<span class=\"_ _1\"/>t essent<span class=\"_ _1\"/>iellement<span class=\"_ _1\"/> avoir li<span class=\"_ _1\"/>eu au co<span class=\"_ _1\"/>urs de l\u2019<span class=\"_ _1\"/>ann\u00e9e 20<span class=\"_ _1\"/>23 (\u20ac6<span class=\"_ _1\"/>44 million<span class=\"_ _1\"/>s). <span class=\"ls1 ws0\"> </span></span>En acqu\u00e9rant certains<span class=\"_ _1\"/> droits sur les sp<span class=\"_ _1\"/>ectres en 2022, le g<span class=\"_ _1\"/>roupe s'engage \u00e0 paye<span class=\"_ _1\"/>r des frais annuels tel<span class=\"_ _1\"/>s que pr\u00e9sent\u00e9s c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-</span>dessous :<span class=\"ls1 ws0\"> </span>Contribut<span class=\"_ _13\"/>. Contribut<span class=\"_ _13\"/>. annuelle Bande de Existant<span class=\"_ _13\"/><span class=\"lsfc ws14a\">/N</span>Quantit\u00e9 Posit<span class=\"_ _13\"/>ion<span class=\"ls1 ws0\"> </span>Dur\u00e9e<span class=\"ls1 ws0\"> </span>Date de d\u00e9but<span class=\"ls1 ws0\"> </span>Date de fin<span class=\"ls1 ws0\"> </span>unique <span class=\"ls1 ws0\"> </span>obligati<span class=\"_ _13\"/>on spectre<span class=\"ls1 ws0\"> </span>ouveau<span class=\"ls1 ws0\"> </span>(\u20ac million)<span class=\"ws0\"> </span>totale (\u20ac<span class=\"_ _1\"/> million<span class=\"_ _13\"/>) <span class=\"lsff ws148\">(*)</span> 800 MHz<span class=\"ls1 ws0\"> <span class=\"_ _d7\"> </span>Exis<span class=\"_ _13\"/>tant <span class=\"_ _5d\"> </span><span class=\"lsff ws163\">2<span class=\"_ _13\"/> x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _243\"> </span></span>801<span class=\"ls1 ws0\">-<span class=\"ls116 ws14e\">811 / 842</span>-<span class=\"ls100 ws17d\">852 MHz<span class=\"_ _e0\"> </span><span class=\"ls114 ws149\">20 ans</span></span> <span class=\"_ _c8\"> </span><span class=\"ls100 ws14e\">30</span>-<span class=\"lsfd ws14b\">11</span>-<span class=\"lsff ws148\">13<span class=\"_ _c9\"> </span><span class=\"ls100 ws14e\">29</span></span>-<span class=\"lsfd ws14b\">11</span>-<span class=\"ls100 ws14e\">33<span class=\"_ _61\"> </span><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span></span> <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">28</span> </span>2500<span class=\"ls1 ws0\">-</span><span class=\"ws164\">2520 / 2620<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">2640 </span></span></span>2600 MHz<span class=\"ls1 ws0\"> <span class=\"_ _2a\"> </span>Existant<span class=\"_ _13\"/> <span class=\"_ _5d\"> </span><span class=\"ls100 ws164\">2 x 20 <span class=\"lsfa ws149\">MHz</span></span> </span>15 ans<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _98\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-</span>12<span class=\"_ _44\"> </span>30<span class=\"ls1 ws0\">-<span class=\"lsfe ws14d\">06</span>-</span>27<span class=\"_ _47\"> </span>20<span class=\"ls1 ws0\"> <span class=\"_ _106\"> </span>7 </span>MHz<span class=\"ls1 ws0\"> </span>700 MHz<span class=\"ls1 ws0\"> <span class=\"_ _244\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"lsff ws163\">2 x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _96\"> </span><span class=\"ls100 ws14e\">723</span>-<span class=\"ls110 ws16e\">733/778</span>-<span class=\"ls116 ws14e\">788 MHz<span class=\"_ _11b\"> </span><span class=\"ls114 ws149\">20<span class=\"_ _13\"/> ans</span></span> <span class=\"_ _c9\"> </span></span>01<span class=\"ls1 ws0\">-</span>09<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">22<span class=\"_ _a6\"> </span>31</span>-</span>08<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">42<span class=\"_ _65\"> </span><span class=\"lsff ws148\">123</span></span> <span class=\"_ _9b\"> </span><span class=\"ls100 ws14e\">52</span> </span>900 MHz<span class=\"ls1 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls10f ws16c\">Nouveau<span class=\"_ _13\"/></span> <span class=\"_ _a8\"> </span><span class=\"lsff ws163\">2<span class=\"_ _13\"/> x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _9c\"> </span></span><span class=\"lsfc\">8<span class=\"_ _13\"/>95<span class=\"ls1 ws0\">-</span>905/94<span class=\"_ _13\"/>0<span class=\"ls1 ws0\">-<span class=\"lsfa ws1ab\">950 MH<span class=\"_ _13\"/>z<span class=\"_ _9d\"> </span><span class=\"ls114 ws149\">20 ans</span></span> <span class=\"_ _96\"> </span></span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _4c\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _7c\"> </span><span class=\"ls100 ws14e\">57</span></span> <span class=\"_ _a3\"> </span><span class=\"ls100 ws14e\">56</span> </span>1800 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"ls100 ws164\">2 x 25 MHz</span> <span class=\"_ _9\"> </span><span class=\"lsff ws148\">1710</span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1735/<span class=\"_ _13\"/>180<span class=\"_ _13\"/>5</span>-<span class=\"lsff ws163\">18<span class=\"_ _13\"/>30 M<span class=\"_ _13\"/>Hz<span class=\"_ _13\"/></span> <span class=\"_ _15\"> </span><span class=\"ls114 ws149\">20 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _109\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _61\"> </span><span class=\"lsff ws148\">110</span></span> <span class=\"_ _74\"> </span><span class=\"ls110 ws16e\">77</span> </span>2100 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _a8\"> </span><span class=\"ls100 ws164\">2 x 25 MHz</span> <span class=\"_ _f\"> </span><span class=\"lsff ws148\">192<span class=\"_ _13\"/>0</span>-<span class=\"lsff ws148\">19<span class=\"_ _13\"/>45<span class=\"_ _13\"/>/21<span class=\"_ _13\"/>10</span>-<span class=\"ls100 ws17d\">2135 MHz</span> <span class=\"_ _15\"> </span><span class=\"ls114 ws149\">2<span class=\"_ _13\"/>0 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _4c\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _61\"> </span><span class=\"lsff ws148\">145<span class=\"_ _13\"/></span></span> <span class=\"_ _9b\"> </span><span class=\"ls110 ws16e\">77</span> </span>1400 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"ls10f ws166\">1 x 45 MHz</span> <span class=\"_ _ed\"> </span><span class=\"lsff ws148\">1472</span>-<span class=\"lsff ws163\">15<span class=\"_ _13\"/>17 M<span class=\"_ _13\"/>Hz<span class=\"_ _13\"/></span> <span class=\"_ _2f\"> </span><span class=\"ls114 ws149\">20 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-</span>07<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">23<span class=\"_ _a6\"> </span>30</span>-</span>06<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">43<span class=\"_ _229\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span></span> <span class=\"_ _64\"> </span></span><span class=\"lsfc\">65<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Jusqu'au 6 3500 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau<span class=\"_ _13\"/></span> <span class=\"_ _b\"> </span><span class=\"lsff ws163\">1 x<span class=\"_ _13\"/> 100 <span class=\"_ _13\"/>MHz<span class=\"_ _13\"/></span> <span class=\"_ _de\"> </span></span><span class=\"ws14e\">3700<span class=\"ls1 ws0\">-<span class=\"lsfe ws14a\">3800 MH<span class=\"_ _13\"/>z</span> </span></span>01<span class=\"ls1 ws0\">-</span>09<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">22<span class=\"_ _9c\"> </span></span></span>06<span class=\"ls1 ws0\">-</span>05<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">40<span class=\"_ _65\"> </span><span class=\"ls100 ws14e\">56<span class=\"_ _13\"/></span></span> <span class=\"_ _a4\"> </span><span class=\"ls100 ws14e\">24</span> </span>mai 2040<span class=\"ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>740<span class=\"ls1 ws0\"> </span>385<span class=\"ls1 ws0\"> </span>(*) le<span class=\"_ _1\"/> montan<span class=\"_ _1\"/>t pr\u00e9sent\u00e9 n<span class=\"_ _1\"/>'est pas actua<span class=\"_ _1\"/>lis\u00e9 et incl<span class=\"_ _1\"/>ut un ef<span class=\"_ _1\"/>fet d'in<span class=\"_ _1\"/>flatio<span class=\"_ _1\"/>n estim\u00e9<span class=\"ls1 ws0\"> </span>Proximus obtiendra une l<span class=\"_ _1\"/>icence pour certaines bandes<span class=\"_ _1\"/> de fr\u00e9quences moyennan<span class=\"_ _1\"/>t une \"redevance<span class=\"_ _1\"/> unique\" et des \"redevances an<span class=\"_ _1\"/>nuelles\". La \"redevance unique\"<span class=\"_ _1\"/> peut \u00eatre pay<span class=\"_ _1\"/>\u00e9e en<span class=\"_ _1\"/> une seule fois<span class=\"_ _1\"/> ou par tr<span class=\"_ _1\"/>anches annuelles. La<span class=\"_ _1\"/> \"redevance annu<span class=\"_ _1\"/>elle\" est un<span class=\"_ _1\"/>e redevance<span class=\"_ _1\"/> pou<span class=\"lsd5 ws18f\">r la d<span class=\"_ _13\"/>is<span class=\"_ _13\"/>poni<span class=\"_ _13\"/>b<span class=\"_ _13\"/>il<span class=\"_ _13\"/>it\u00e9<span class=\"_ _13\"/> du </span>spectre et est payabl<span class=\"_ _1\"/>e ind\u00e9pendamment du f<span class=\"_ _1\"/>ait que le spectre<span class=\"_ _1\"/> soit utilis\u00e9 ou non, e<span class=\"_ _1\"/>t est soumise \u00e0 un<span class=\"_ _1\"/> ajustement annu<span class=\"_ _1\"/>el de l'indice.<span class=\"ls1 ws0\"> </span>Les immobilisation<span class=\"_ _1\"/>s corporelles so<span class=\"_ _1\"/>nt principalement l<span class=\"_ _1\"/>i\u00e9es \u00e0 des<span class=\"_ _1\"/> engagements relat<span class=\"_ _1\"/>ifs \u00e0 des <span class=\"_ _1\"/>\u00e9quipements techniques <span class=\"_ _1\"/>et de <span class=\"_ _1\"/>r\u00e9seau dans le<span class=\"_ _1\"/> cadre du<span class=\"_ _1\"/> plan d'investissement<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">acc\u00e9l<span class=\"_ _1\"/>\u00e9r\u00e9 pou<span class=\"_ _1\"/>r la fibre<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span></span>Engag<span class=\"_ _1\"/>ements d\u2019ach<span class=\"_ _1\"/>ats d\u2019ac<span class=\"_ _1\"/>tions Dans le cadre de dive<span class=\"_ _1\"/>rses acquisitions, il existe des e<span class=\"_ _1\"/>ngagements conditionnels (ea<span class=\"_ _1\"/>rn outs &amp; options<span class=\"_ _1\"/> de vente &amp; engagements d'acha<span class=\"_ _1\"/>t) pour un montant total de 3 millions d'<span class=\"_ _1\"/>EUR \u00e0 la fin de <span class=\"lsce ws116\">2022<span class=\"ls1 ws0\">. </span></span>Autres dro<span class=\"_ _13\"/>its et enga<span class=\"_ _13\"/>gements<span class=\"ls1 ws0\"> </span>Au 31<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd3 ws121\">d\u00e9cembre <span class=\"lsce ws116\">2022<span class=\"lscf ws110\">,<span class=\"_ _1\"/> le Groupe pr\u00e9sent<span class=\"_ _1\"/>ait les autres droits <span class=\"_ _1\"/>et engagements suivant<span class=\"_ _1\"/>s<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span></span></span>Garanti<span class=\"_ _13\"/>es<span class=\"fc17 ls1 ws0\"> </span>Le Groupe a re\u00e7u de<span class=\"_ _1\"/>s garanties pour un <span class=\"_ _1\"/>montant de 2 mill<span class=\"_ _1\"/>ions EUR de ses clients<span class=\"_ _1\"/> en garantie du paiement d<span class=\"_ _1\"/>e leurs cr\u00e9ances com<span class=\"lsd3 ws121\">m<span class=\"_ _1\"/>ercial<span class=\"_ _1\"/>es <span class=\"ws94\">et de 26<span class=\"_ _1\"/> </span></span>millions EUR de <span class=\"_ _1\"/>ses fournisseurs afin de garan<span class=\"_ _1\"/>tir l\u2019ex\u00e9cution de cont<span class=\"_ _1\"/>rats ou de travaux com<span class=\"_ _1\"/>mand\u00e9s par le G<span class=\"_ _1\"/>roupe.<span class=\"ls1 ws0\"> </span>Le Groupe a accor<span class=\"_ _1\"/>d\u00e9 des garantie<span class=\"_ _1\"/>s pour un montant de<span class=\"_ _1\"/> 146 millions <span class=\"_ _1\"/>EUR (y compris les <span class=\"_ _1\"/>garanties bancaires men<span class=\"_ _1\"/>tionn\u00e9es dans <span class=\"lsce ws1ae\">l\u2019annexe 32.2) \u00e0 ses </span>clients ou d\u2019autres pa<span class=\"_ _1\"/>rties tierces pour ga<span class=\"_ _1\"/>rantir, entre autres, l\u2019ex\u00e9c<span class=\"_ _1\"/>ution de contrats ou de<span class=\"_ _1\"/> travaux comm<span class=\"_ _1\"/>and\u00e9s par les clients<span class=\"_ _1\"/> ainsi que le paiement<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>rges loca<span class=\"_ _1\"/>tives <span class=\"_ _1\"/>relativ<span class=\"_ _1\"/>es aux <span class=\"_ _1\"/>b\u00e2tim<span class=\"_ _1\"/>ents et au<span class=\"_ _1\"/>x site<span class=\"_ _1\"/>s utili<span class=\"_ _1\"/>s\u00e9s pour<span class=\"_ _1\"/> l\u2019ins<span class=\"_ _1\"/>tallati<span class=\"lsd1 ws114\">on d\u2019ant<span class=\"_ _1\"/>ennes.<span class=\"ls1 ws0\"> </span></span>Partena<span class=\"_ _13\"/>riat avec<span class=\"_ _13\"/> HCL Technolo<span class=\"_ _13\"/>gies En2021, Proximus a conclu un <span class=\"_ _1\"/>partenariat avec HCL Technologies e<span class=\"_ _1\"/>n vertu duquel cette soci\u00e9t\u00e9 assurera l'exploitation <span class=\"_ _1\"/>et la ma<span class=\"lse6 ws152\">int<span class=\"_ _13\"/>e<span class=\"_ _13\"/>na<span class=\"_ _13\"/>nce d<span class=\"_ _13\"/>e </span>l'infrastructure de cloud<span class=\"_ _1\"/> de Proximus. Le pa<span class=\"_ _1\"/>rtenariat pr\u00e9voit une <span class=\"lsd3 ws118\">ph<span class=\"_ _1\"/>ase de t<span class=\"_ _1\"/>ransition,<span class=\"_ _1\"/> qui a d<span class=\"_ _1\"/>\u00e9but\u00e9 en<span class=\"_ _1\"/> octo<span class=\"_ _1\"/>bre 2021<span class=\"_ _1\"/> et s'est<span class=\"_ _1\"/> achev\u00e9e<span class=\"_ _1\"/> en f\u00e9vr<span class=\"_ _1\"/>ier 2022.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>HCL et Proximus ont conclu un a<span class=\"_ _1\"/>ccord de financement d'actifs (mon<span class=\"_ _1\"/>tant nominal de 65 millions d'eu<span class=\"_ _1\"/>ros, valeur comptable de <span class=\"_ _1\"/>50 millions d'euros, voir annexe 5) pour l'infrast<span class=\"lsd3 ws118\">ruc<span class=\"_ _1\"/>ture qui<span class=\"_ _1\"/> reste da<span class=\"_ _1\"/>ns les <span class=\"_ _1\"/>centres <span class=\"_ _1\"/>de don<span class=\"_ _1\"/>n\u00e9es de P<span class=\"_ _1\"/>roximus e<span class=\"_ _1\"/>t sous l<span class=\"_ _1\"/>e contr<span class=\"_ _1\"/>\u00f4le de P<span class=\"_ _1\"/>roximus. <span class=\"_ _1\"/>En plus d<span class=\"_ _1\"/>e ce fina<span class=\"_ _7\"/>ncement </span>pour les actifs existants, le partenariat comp<span class=\"_ _1\"/>rend un bail pour le renouvellement de l'infrastructure (mo<span class=\"_ _1\"/>ntant nominal de 18 <span class=\"ws119\">m<span class=\"_ _1\"/>illions d'eu<span class=\"_ _13\"/>r<span class=\"ws114\">os, valeur </span></span>comptable de 17 million<span class=\"_ _1\"/>s d'euros, vo<span class=\"_ _1\"/>ir annexe 6).<span class=\"ls1 ws0\"> </span>Partena<span class=\"_ _13\"/>riat entre B<span class=\"_ _13\"/>ICS et le gro<span class=\"_ _13\"/>upe Ooredoo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>BICS a conclu des <span class=\"_ _1\"/>accords contractuels plur<span class=\"_ _1\"/>iannuels en vertu desqu<span class=\"_ _1\"/>els BICS g\u00e9rera le t<span class=\"_ _1\"/>rafic de bout en<span class=\"_ _1\"/> bout pour les op\u00e9rateu<span class=\"_ _1\"/><span class=\"lsd4 ws94\">rs<span class=\"_ _13\"/>. Ces<span class=\"_ _13\"/> accor<span class=\"_ _13\"/>ds<span class=\"_ _13\"/> </span>compren<span class=\"_ _1\"/>nen<span class=\"ws118\">t un <span class=\"_ _1\"/>engagemen<span class=\"_ _7\"/>t (sous r\u00e9serv<span class=\"_ _1\"/>e de sa<span class=\"_ _1\"/>tisfaire \u00e0<span class=\"_ _7\"/> certaines co<span class=\"_ _1\"/>nditions <span class=\"_ _1\"/>de man<span class=\"_ _1\"/>i\u00e8re cont<span class=\"_ _1\"/>inue) d<span class=\"_ _1\"/>e BICS \u00e0 en<span class=\"_ _1\"/>voyer <span class=\"_ _1\"/>du trafic<span class=\"_ _1\"/> entran<span class=\"_ _1\"/>t \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">certa<span class=\"_ _1\"/>ins </span></span></span>op\u00e9rateurs pour un mo<span class=\"_ _1\"/>ntant cumul\u00e9 ne<span class=\"_ _1\"/> d\u00e9passant pas 50 <span class=\"_ _1\"/>millions d'euros par an av<span class=\"_ _1\"/>ec une dur\u00e9e max<span class=\"_ _1\"/>imale de 3 ans.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-182-4": {
   "value": "Annexe 34. Droits, obligations et passif<span class=\"_ _1\"/>s \u00e9ventuels<span class=\"ls1\"> </span>Plaint<span class=\"_ _13\"/>es, proc\u00e9dures<span class=\"_ _13\"/> judicia<span class=\"_ _13\"/>ires et fis<span class=\"_ _13\"/>cales<span class=\"ls1 ws0\"> </span>Nos r\u00e8<span class=\"_ _13\"/><span class=\"lscf ws110\">glements et proc\u00e9du<span class=\"_ _1\"/>res sont \u00e9tablis en vue de garantir la confo<span class=\"_ _1\"/>rmit\u00e9 avec les lois applicables, les obligations en mati\u00e8re de<span class=\"ls1 ws0\"> </span>comptabilit\u00e9 et de<span class=\"_ _1\"/> </span>rapportage, les r\u00e8glem<span class=\"_ _1\"/>entations et prescrits fiscaux,<span class=\"_ _1\"/> y compris ceux i<span class=\"_ _1\"/>mpos\u00e9s par les pays <span class=\"_ _1\"/>\u00e9trangers, l\u2019UE ainsi<span class=\"ls1 ws0\"> </span>qu\u2019avec l<span class=\"_ _1\"/>es lois sociales. <span class=\"fc17 ls1 ws0\"> </span>La complexit\u00e9 d<span class=\"_ _1\"/>e l\u2019environnement juridiqu<span class=\"_ _1\"/>e et r\u00e9gulatoire<span class=\"_ _1\"/> dans lequel nous<span class=\"_ _1\"/> op\u00e9rons ainsi<span class=\"_ _1\"/> que les co\u00fbt<span class=\"_ _1\"/>s de conformit\u00e9 augm<span class=\"_ _1\"/>ente<span class=\"lse6 ws18e\">nt t<span class=\"_ _13\"/>ou<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>es<span class=\"_ _13\"/> d<span class=\"_ _13\"/>eu<span class=\"_ _13\"/>x e<span class=\"_ _13\"/>n </span>raison de l\u2019augmentat<span class=\"_ _1\"/>ion des obligations. D<span class=\"_ _1\"/>e plus, des lois \u00e9trang\u00e8<span class=\"_ _1\"/>res et supranat<span class=\"lsd2 ws125\">iona<span class=\"_ _1\"/>les so<span class=\"_ _1\"/>nt parf<span class=\"_ _1\"/>ois en<span class=\"_ _1\"/> conflit av<span class=\"_ _7\"/>ec les lois n<span class=\"_ _7\"/>ationales.<span class=\"_ _1\"/> Le d\u00e9fau<span class=\"_ _7\"/>t de </span>conformit\u00e9 \u00e0 ces m<span class=\"_ _1\"/>ultiples lois, obligations <span class=\"_ _1\"/>r\u00e9gulatoires et r\u00e8glemen<span class=\"_ _1\"/>tations de m\u00eame que<span class=\"_ _1\"/> les modifica<span class=\"_ _1\"/>tions de celles<span class=\"ls1 ws0\">-</span>ci ou <span class=\"_ _1\"/>de la mani\u00e8re do<span class=\"_ _1\"/>nt elles sont int<span class=\"_ _1\"/>erpr\u00e9t\u00e9<span class=\"_ _1\"/>es ou<span class=\"_ _1\"/> mises <span class=\"_ _1\"/>en \u0153uv<span class=\"_ _1\"/>re, <span class=\"lsd5 ws94\">peut </span><span class=\"ws121\">ent<span class=\"_ _1\"/>ra\u00eener<span class=\"ls1 ws0\"> <span class=\"_ _7\"/><span class=\"lscf ws191\">des cons\u00e9quenc<span class=\"_ _1\"/>es dommageables<span class=\"_ _1\"/> en termes de<span class=\"_ _1\"/> r\u00e9putation, <span class=\"_ _1\"/>responsabilit\u00e9, amendes <span class=\"_ _1\"/>et p\u00e9nalit\u00e9s,<span class=\"_ _1\"/> </span></span></span>augmentation de la cha<span class=\"_ _1\"/>rge fiscale ou encore du<span class=\"_ _1\"/> co\u00fbt de mise <span class=\"_ _1\"/>en conformit\u00e9 r\u00e9gulatoir<span class=\"_ _1\"/>e et partant, influencer les <span class=\"_ _1\"/>\u00e9tats financ<span class=\"lsdd ws11b\">iers.<span class=\"ls1 ws0\"> </span></span>Le secteu<span class=\"_ _1\"/>r des t\u00e9<span class=\"lscf ws113\">l\u00e9comm<span class=\"_ _1\"/>unications et les services aux entreprises li\u00e9s se cara<span class=\"_ _1\"/>ct\u00e9risent par l\u2019existence d\u2019un nombre import<span class=\"_ _1\"/>ant de brevets et ma<span class=\"lsd5 ws94\">rque<span class=\"_ _13\"/>s. </span></span>Les litiges po<span class=\"_ _1\"/>rtant sur des all\u00e9ga<span class=\"_ _1\"/>tions de violations<span class=\"_ _1\"/> de brevets et <span class=\"_ _1\"/>autres propri\u00e9t\u00e9s int<span class=\"_ _1\"/>ellectuelles sont fr\u00e9quen<span class=\"_ _1\"/>ts. Etant donn\u00e9 q<span class=\"_ _1\"/>ue le nomb<span class=\"_ _1\"/>re d\u2019entrants sur le ma<span class=\"_ _1\"/>rch\u00e9 augmente et que l<span class=\"_ _1\"/>e chevauchement des<span class=\"_ _1\"/> fonctions des produits <span class=\"_ _1\"/>s\u2019amplifie, la possibilit\u00e9 de <span class=\"_ _1\"/>plainte co<span class=\"ws194\">ntre Proximus pour </span>violation<span class=\"_ _1\"/> de pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 in<span class=\"_ _1\"/>tellectu<span class=\"_ _1\"/>elle aug<span class=\"_ _1\"/>mente.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus est actuellement <span class=\"_ _1\"/>impliqu\u00e9e dans dif<span class=\"lsd3 ws195\">f\u00e9rent<span class=\"_ _1\"/>es proc<span class=\"_ _1\"/>\u00e9dures ju<span class=\"_ _1\"/>diciaires <span class=\"_ _1\"/>et admini<span class=\"_ _1\"/>stratives, y<span class=\"_ _7\"/> compris cell<span class=\"_ _1\"/>es pour le<span class=\"_ _1\"/>squelles d<span class=\"_ _1\"/>es prov<span class=\"_ _1\"/>isions on<span class=\"_ _1\"/>t </span>\u00e9t\u00e9 cons<span class=\"_ _1\"/>titu\u00e9es <span class=\"_ _1\"/>et cell<span class=\"_ _1\"/>es d\u00e9cri<span class=\"_ _1\"/>tes ci<span class=\"ls1 ws0\">-<span class=\"lscf ws197\">de<span class=\"_ _1\"/>ssous, pour lesquelles de<span class=\"_ _1\"/>s provisions n\u2019ont pa<span class=\"_ _1\"/>s \u00e9t\u00e9 constitu\u00e9e<span class=\"_ _1\"/>s ou pour une par<span class=\"_ _1\"/>tie limit\u00e9e, et c<span class=\"_ _1\"/>e dans les </span></span>diff\u00e9<span class=\"lsd3 ws118\">r<span class=\"_ _13\"/>ents <span class=\"_ _1\"/>pays o\u00f9 el<span class=\"_ _1\"/>le exe<span class=\"_ _1\"/>rce ses <span class=\"_ _1\"/>activit\u00e9<span class=\"_ _1\"/>s. Ces p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent <span class=\"_ _1\"/>\u00e9galement<span class=\"_ _1\"/> les <span class=\"_ _1\"/>recours in<span class=\"_ _1\"/>tent\u00e9s d<span class=\"_ _1\"/>evant l\u2019I<span class=\"_ _1\"/>nstitut<span class=\"_ _1\"/> belge d<span class=\"_ _1\"/>e<span class=\"lscf ws110\">s Services post<span class=\"_ _1\"/>aux </span></span>et des T\u00e9l\u00e9commun<span class=\"_ _1\"/>ications (\"IBP<span class=\"_ _1\"/>T\") et les <span class=\"_ _1\"/>recours intent\u00e9s contr<span class=\"_ _1\"/>e des d\u00e9cision<span class=\"_ _1\"/>s de l\u2019IBPT d\u2019u<span class=\"_ _1\"/>ne part ainsi<span class=\"_ _1\"/> que l<span class=\"lsd3 ws199\">es p<span class=\"_ _1\"/>roc\u00e9du<span class=\"_ _1\"/>res \u00e0 l\u2019en<span class=\"_ _7\"/>contre des </span>administrations fiscales.<span class=\"ls1 ws0\"> </span>Dossiers li\u00e9s \u00e0 l\u2019acc\u00e8<span class=\"_ _1\"/>s \u00e0 la large ba<span class=\"_ _1\"/>nde /diffusion<span class=\"ls1 ws0\"> </span>Du 12 au<span class=\"_ _1\"/> 14 octobre 2010,<span class=\"_ _1\"/> la dir<span class=\"_ _1\"/>ection belge g\u00e9n<span class=\"_ _1\"/>\u00e9rale de la<span class=\"_ _1\"/> concurrence a p<span class=\"_ _1\"/>roc\u00e9d\u00e9 \u00e0 une<span class=\"_ _1\"/> perquisition dan<span class=\"_ _1\"/>s les bureaux<span class=\"_ _1\"/> de Prox<span class=\"lsd1 ws19a\">imus \u00e0<span class=\"_ _1\"/> Bruxelles. </span>Cette enqu\u00eate conce<span class=\"_ _1\"/>rne des accus<span class=\"_ _1\"/>ations de Mobistar e<span class=\"_ _1\"/>t KPN \u00e0 propo<span class=\"_ _1\"/>s des services DSL de<span class=\"_ _1\"/> gros dans l<span class=\"_ _1\"/>esquels Proximus au<span class=\"_ _1\"/>rait conduit des p<span class=\"_ _1\"/>ratiques d\u2019obstruction. Cette mesure e<span class=\"_ _1\"/>st sans pr\u00e9judice du r\u00e9sulta<span class=\"_ _1\"/>t final \u00e0 l\u2019issue de l\u2019enqu\u00eate compl\u00e8t<span class=\"_ _1\"/>e. A la suite de cette perquis<span class=\"lsd1 ws18e\">ition, la dire<span class=\"_ _1\"/>ction g\u00e9n\u00e9rale </span>de la co<span class=\"_ _1\"/>ncurrence<span class=\"_ _1\"/> devra <span class=\"_ _1\"/>examin<span class=\"_ _1\"/>er tous l<span class=\"_ _1\"/>es \u00e9l\u00e9m<span class=\"_ _1\"/>ents p<span class=\"_ _1\"/>ertinents<span class=\"_ _1\"/> de l\u2019a<span class=\"_ _1\"/>ffaire. En<span class=\"_ _1\"/> d\u00e9fin<span class=\"_ _1\"/>itive, il<span class=\"_ _1\"/> reviendra<span class=\"_ _1\"/> \u00e0 l\u2019<span class=\"_ _1\"/>Auditorat d<span class=\"_ _1\"/>e propo<span class=\"_ _1\"/>ser une d<span class=\"_ _7\"/>\u00e9cision en vu<span class=\"_ _1\"/>e de son adop<span class=\"_ _1\"/>tion par le C<span class=\"_ _1\"/>onseil d<span class=\"_ _1\"/>e la Co<span class=\"_ _1\"/>ncurrence. <span class=\"_ _1\"/>Tout au lon<span class=\"_ _1\"/>g de cett<span class=\"_ _1\"/>e proc\u00e9du<span class=\"_ _1\"/>re, Pro<span class=\"_ _1\"/>ximus se<span class=\"_ _1\"/>ra en mes<span class=\"_ _1\"/>ure de fa<span class=\"_ _1\"/>ire entend<span class=\"_ _1\"/>re son<span class=\"ls1 ws0\"> </span>poin<span class=\"_ _1\"/>t de vu<span class=\"_ _1\"/>e. (Cette proc\u00e9dure peut dure<span class=\"_ _1\"/>r plusieurs ann\u00e9es).<span class=\"ls1 ws0\"> </span>Au cours de la p<span class=\"_ _1\"/>erquisition d\u2019octobre 2010,<span class=\"_ _1\"/> un grand nombre de<span class=\"_ _1\"/> documents ont \u00e9t\u00e9 <span class=\"_ _1\"/>saisis (documents <span class=\"_ _1\"/>\u00e9lectroniques comme la <span class=\"_ _1\"/>cop<span class=\"lsd4 ws19b\">ie c<span class=\"_ _13\"/>ompl\u00e8<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e \u00ab </span>mail box \u00bb et d\u2019ar<span class=\"_ _1\"/>chives et autres fi<span class=\"_ _1\"/>chiers). Proximus et l\u2019Auditeur ont<span class=\"_ _1\"/> \u00e9chang\u00e9 largem<span class=\"_ _1\"/>ent leurs points de vue <span class=\"_ _1\"/>sur la fa\u00e7on de traite<span class=\"_ _1\"/>r les donn\u00e9es saisies. Proximus souhaitait a<span class=\"_ _1\"/>ssurer que le \u00ab l<span class=\"_ _1\"/>egal privilege \u00bb (L<span class=\"_ _1\"/>PP) des avocats et<span class=\"_ _1\"/> la confidentialit\u00e9 des<span class=\"_ _1\"/> avis des j<span class=\"_ _1\"/>uristes d\u2019entrep<span class=\"lsd2 ws0\">rise so<span class=\"_ _1\"/>ient garan<span class=\"_ _1\"/>tis. De plu<span class=\"_ _1\"/>s, </span>Proximus cherchait \u00e0<span class=\"_ _1\"/> \u00e9viter que l<span class=\"_ _1\"/>es autorit\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd3 ws195\">de co<span class=\"_ _1\"/>ncurren<span class=\"_ _1\"/>ce acc\u00e8d<span class=\"_ _1\"/>ent \u00e0<span class=\"_ _1\"/> des do<span class=\"_ _1\"/>nn\u00e9es sen<span class=\"_ _7\"/>s<span class=\"_ _13\"/>ibles<span class=\"_ _1\"/> qui \u00e9ta<span class=\"_ _7\"/>i<span class=\"_ _13\"/>ent ho<span class=\"_ _1\"/>rs du <span class=\"_ _1\"/>sujet d<span class=\"_ _1\"/>e l\u2019enqu\u00ea<span class=\"_ _1\"/>te. In<span class=\"_ _1\"/>capable<span class=\"_ _1\"/> de </span></span>convaincre l\u2019Auditeur de sa po<span class=\"_ _1\"/>sition, Proximus a entam\u00e9 d<span class=\"_ _1\"/>eux proc\u00e9dures : une devant la Co<span class=\"_ _1\"/>ur d\u2019Appel de Bruxelles et une a<span class=\"_ _1\"/>utre devant le Pr\u00e9sident<span class=\"_ _1\"/> du Conseil de la Concurrence visa<span class=\"_ _1\"/>nt \u00e0 suspendre la communication \u00e0 l\u2019\u00e9quipe d\u2019enqu<span class=\"_ _1\"/>\u00eate des donn\u00e9es \u00ab LPP \u00bb et des donn\u00e9es hors sujet.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd5 ws18f\">Le<span class=\"_ _13\"/> 5 m<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>s </span></span>2013, la Cour d\u2019Appel a<span class=\"_ _1\"/> rendu une d\u00e9cision f<span class=\"_ _1\"/>avorable dans la proc\u00e9<span class=\"_ _1\"/>dure d\u2019appel dans laquelle il <span class=\"_ _1\"/>est dit que les enqu\u00eat<span class=\"_ _1\"/>eurs n\u2019ont pas le pouv<span class=\"_ _1\"/>oir de saisir les documen<span class=\"_ _1\"/>ts contenant de<span class=\"_ _1\"/>s avis des ju<span class=\"_ _1\"/>ristes d\u2019entreprise e<span class=\"_ _1\"/>t les documen<span class=\"_ _1\"/>ts hors sujet et<span class=\"_ _1\"/> que ces <span class=\"_ _1\"/>documents doivent <span class=\"_ _1\"/>\u00eat<span class=\"lsd4 ws94\">re \u00e9<span class=\"_ _13\"/>cart<span class=\"_ _13\"/>\u00e9s ou d<span class=\"_ _13\"/>\u00e9tr<span class=\"_ _13\"/>uits<span class=\"_ _13\"/>. Il </span>faut noter que cet<span class=\"_ _1\"/>te d\u00e9cision est relativ<span class=\"_ _1\"/>e \u00e0 la proc\u00e9dure et pas<span class=\"_ _1\"/> sur le fond de l\u2019affai<span class=\"_ _1\"/>re. <span class=\"ls1 ws0\"> </span>Le 14 octob<span class=\"_ _1\"/>re 2013, l<span class=\"_ _1\"/>\u2019autori<span class=\"_ _1\"/>t\u00e9 de co<span class=\"_ _1\"/>ncurrence a<span class=\"_ _1\"/> initi\u00e9 un<span class=\"_ _1\"/>e proc\u00e9du<span class=\"_ _7\"/>r<span class=\"_ _13\"/>e de cas<span class=\"_ _1\"/>sation con<span class=\"_ _1\"/>tre cette d<span class=\"_ _1\"/>\u00e9cisio<span class=\"_ _1\"/>n. Proximu<span class=\"_ _1\"/>s s\u2019est join<span class=\"_ _7\"/>t<span class=\"_ _13\"/>e \u00e0 la pro<span class=\"_ _1\"/>c\u00e9dure en<span class=\"_ _1\"/> cassation. Finalement, le 22<span class=\"_ _1\"/> janvier 2015, La Cour de Ca<span class=\"_ _1\"/>ssation a d\u00e9cid\u00e9 de confi<span class=\"_ _1\"/>rmer l\u2019arr\u00eat du<span class=\"ls1 ws0\"> </span>5 mars 2013, \u00e0 l\u2019exception d\u2019un<span class=\"_ _1\"/>e restriction relative<span class=\"_ _1\"/> aux documents plu<span class=\"_ _1\"/>s anciens, qui a \u00e9t\u00e9 annul\u00e9<span class=\"_ _1\"/>e. Il appartient \u00e0 la<span class=\"_ _1\"/> Cour d\u2019appel de pre<span class=\"_ _1\"/>ndre une nouvelle <span class=\"_ _1\"/>d\u00e9cision concernant ce<span class=\"lsdd ws125\">tte rest<span class=\"_ _13\"/>ric<span class=\"_ _13\"/>tion.<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>En mars 2014, <span class=\"_ _1\"/>KPN a retir\u00e9 sa plai<span class=\"_ _1\"/>nte, Mobistar reste le s<span class=\"_ _1\"/>e<span class=\"lscf ws18d\">ul plaignant. Sur<span class=\"_ _1\"/> base des faits<span class=\"_ _1\"/> et des inform<span class=\"_ _1\"/>ations disponibles \u00e0<span class=\"_ _1\"/> la fin d\u00e9cem<span class=\"_ _1\"/>bre 202<span class=\"ls1 ws0\">2<span class=\"lsd1 ws18e\">, la<span class=\"_ _1\"/> </span></span></span>direction n\u2019a pas enr<span class=\"_ _1\"/>egistr\u00e9 de provision pou<span class=\"_ _1\"/>r cette affaire.<span class=\"ls1 ws0\"> </span>Dossie<span class=\"_ _1\"/>rs li\u00e9s<span class=\"_ _1\"/> aux <span class=\"_ _1\"/>tarifs o<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">net mobiles</span> </span>Dans la proc\u00e9dure, fa<span class=\"_ _1\"/>isant suite \u00e0 <span class=\"_ _1\"/>une plainte introduite par<span class=\"_ _1\"/> KPN Group Belgium e<span class=\"_ _1\"/>n 2005 aupr\u00e8s du<span class=\"_ _1\"/> Conseil belge de<span class=\"_ _1\"/> la concurrence, c<span class=\"_ _1\"/>e dernier a confirm\u00e9 le 2<span class=\"_ _1\"/>6 mai 2009<span class=\"_ _1\"/> une des <span class=\"_ _1\"/>cinq accusations d'abu<span class=\"_ _1\"/>s de pos<span class=\"_ _1\"/>ition dominante avan<span class=\"_ _1\"/>c\u00e9es par l'Aud<span class=\"_ _1\"/>itorat le 22<span class=\"_ _1\"/> avril 2008, \u00e0<span class=\"_ _1\"/> savoir la p<span class=\"_ _1\"/>ratique, dans les ann\u00e9es 2004 et 2005, d<span class=\"lsd3 ws123\">'un \"ci<span class=\"_ _1\"/>seau tar<span class=\"_ _1\"/>ifaire\" su<span class=\"_ _1\"/>r le mar<span class=\"_ _1\"/>ch\u00e9 prof<span class=\"_ _1\"/>essionn<span class=\"_ _1\"/>el. Le Con<span class=\"_ _1\"/>seil belg<span class=\"_ _1\"/>e de la co<span class=\"_ _1\"/>ncurrenc<span class=\"_ _1\"/>e a consid<span class=\"_ _1\"/>\u00e9r\u00e9 qu<span class=\"_ _1\"/>e les tarif<span class=\"_ _7\"/>s des appels </span>entre clien<span class=\"_ _7\"/>ts de Proximus<span class=\"_ _1\"/> (\"tarifs o<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">-<span class=\"lscf ws19c\">net\") \u00e9taient inf\u00e9rieurs \u00e0 ceux factur\u00e9s par Proximus aux concurrents pour la terminaison d'u<span class=\"lsd1 ws19a\">n ap<span class=\"_ _1\"/>pel de leurs </span></span></span>r\u00e9seaux sur le r<span class=\"_ _1\"/>\u00e9seau de Proximus (=<span class=\"_ _1\"/> tarifs de terminaison), majo<span class=\"_ _1\"/>r\u00e9s d'un certain nomb<span class=\"_ _1\"/>re de co\u00fbts jug<span class=\"_ _1\"/>\u00e9s pertinents. <span class=\"_ _1\"/>Toutes les autres acc<span class=\"_ _1\"/>usations de l'Auditorat ont <span class=\"_ _1\"/>\u00e9t\u00e9 rejet\u00e9es. Le Co<span class=\"_ _1\"/>nseil de la<span class=\"_ _1\"/> concurrence a <span class=\"_ _1\"/>\u00e9galement inflig\u00e9 un<span class=\"_ _1\"/>e amende <span class=\"lsd1 ws119\">de<span class=\"_ _1\"/> 66,3 millions EU<span class=\"_ _1\"/>R \u00e0 Proximus (anciennemen<span class=\"_ _1\"/>t Belgacom </span>Mobile) pour abu<span class=\"_ _1\"/>s de position do<span class=\"_ _1\"/>minante sur le<span class=\"_ _1\"/> march\u00e9 pendant l<span class=\"_ _1\"/>es ann\u00e9es 2004 e<span class=\"_ _1\"/>t 2005. Proxim<span class=\"_ _1\"/>us a \u00e9t\u00e9 contraint <span class=\"_ _1\"/>de payer ce<span class=\"_ _1\"/>tte amende avant l<span class=\"_ _1\"/>e 30 juin 2009 <span class=\"_ _1\"/>et a comptabili<span class=\"_ _1\"/>s\u00e9 cette d\u00e9pense (<span class=\"_ _1\"/>nette de provision<span class=\"_ _1\"/>s existantes) comme<span class=\"_ _1\"/> charge dans l<span class=\"_ _1\"/>e compte de r<span class=\"_ _1\"/>\u00e9sultats du deuxi\u00e8me<span class=\"_ _1\"/> trimestre de<span class=\"_ _1\"/> 2009.<span class=\"ls1 ws0\"> </span>Proximus a introduit un recou<span class=\"_ _1\"/>rs contre la d\u00e9cision du Conseil de la <span class=\"_ _1\"/>concurrence aupr\u00e8s de la Cour d'<span class=\"_ _1\"/>appel de Bruxelles, et dispose d'a<span class=\"_ _1\"/>rguments \u00e0 l\u2019encontre d\u2019un gra<span class=\"lscf ws194\">nd nombre d'\u00e9l\u00e9ment<span class=\"_ _1\"/>s repris dans le<span class=\"_ _1\"/> jugement, entre au<span class=\"_ _1\"/>tres le fait <span class=\"_ _1\"/>que l'impact sur<span class=\"_ _1\"/> le march\u00e9 n'a pa<span class=\"_ _1\"/>s \u00e9t\u00e9 examin<span class=\"_ _1\"/>\u00e9. KPN Group </span>Belgium et Mobista<span class=\"_ _1\"/>r ont \u00e9galement introduit un<span class=\"_ _1\"/> recours contre cet<span class=\"_ _1\"/>te m\u00eame d\u00e9cision.<span class=\"ls1 ws0\"> </span>Suite \u00e0 l\u2019accord <span class=\"_ _1\"/>transactionnel du <span class=\"_ _1\"/>21 octobre 20<span class=\"lsd3 ws1a0\">1<span class=\"_ _1\"/>5, les a<span class=\"_ _1\"/>ppels d<span class=\"_ _1\"/>e Base<span class=\"_ _1\"/> et Mob<span class=\"_ _1\"/>istar con<span class=\"_ _1\"/>tre l<span class=\"_ _1\"/>es d\u00e9cis<span class=\"_ _1\"/>ions de l\u2019<span class=\"_ _1\"/>autori<span class=\"_ _1\"/>t\u00e9 belg<span class=\"_ _1\"/>e de co<span class=\"_ _1\"/>ncurre<span class=\"_ _1\"/>nce ont <span class=\"_ _1\"/>\u00e9t\u00e9 </span>retir\u00e9s.<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s poursu<span class=\"_ _1\"/>it cepend<span class=\"_ _7\"/>ant la proc\u00e9du<span class=\"_ _1\"/>re en app<span class=\"_ _7\"/>el contre cett<span class=\"_ _1\"/>e d\u00e9cisio<span class=\"_ _1\"/>n.<span class=\"ls1 ws0\"> </span>Dans son a<span class=\"_ _1\"/>rr\u00eat interm\u00e9diaire du<span class=\"_ _1\"/> 7 octobre 202<span class=\"_ _1\"/>0, la Cour<span class=\"_ _1\"/> d\u2019Appel de<span class=\"_ _1\"/> Bruxelles a <span class=\"_ _1\"/>annul\u00e9 partiellem<span class=\"_ _1\"/>ent la d\u00e9cision <span class=\"_ _1\"/>du 26 mai<span class=\"_ _1\"/> 2009 du Co<span class=\"_ _7\"/>ns<span class=\"_ _13\"/>eil de la Concurr<span class=\"_ _1\"/>ence, se b<span class=\"_ _1\"/>asant sur<span class=\"_ _1\"/> le rai<span class=\"_ _1\"/>sonnemen<span class=\"_ _1\"/>t que (i) l\u2019<span class=\"_ _1\"/>Autorit<span class=\"_ _1\"/>\u00e9 belg<span class=\"_ _1\"/>e de la con<span class=\"_ _1\"/>currence<span class=\"_ _1\"/> ne pouva<span class=\"_ _1\"/>it pas cons<span class=\"_ _1\"/>tater l\u2019<span class=\"_ _1\"/>existence d<span class=\"_ _1\"/>\u2019<span class=\"lscf ws1a2\">un abus de pos<span class=\"_ _1\"/>ition </span>dominante en 2004<span class=\"_ _1\"/> sur la base<span class=\"_ _1\"/> des documents sa<span class=\"_ _1\"/>isis lors de la p<span class=\"_ _1\"/>erquisition ill\u00e9gale, alors <span class=\"_ _1\"/>que (ii) les d<span class=\"_ _1\"/>ocuments saisis lors d<span class=\"_ _1\"/>e la perquisition ill<span class=\"_ _1\"/>\u00e9gale n\u2019\u00e9taient pas indispensable<span class=\"_ _1\"/>s pour prouver l\u2019existence<span class=\"_ _1\"/> d\u2019un abus en 20<span class=\"_ _1\"/>05. En cons\u00e9quence, la Cour a d<span class=\"_ _1\"/>\u00e9cid\u00e9 que la proc\u00e9dure <span class=\"_ _1\"/>de<span class=\"ws18f\">vait se poursuivre </span>uniquement pou<span class=\"_ _1\"/>r la derni\u00e8re p\u00e9<span class=\"_ _1\"/>riode (tant pour<span class=\"_ _1\"/> les autres a<span class=\"_ _1\"/>rguments de p<span class=\"_ _1\"/>roc\u00e9dure que <span class=\"_ _1\"/>sur le fond). P<span class=\"_ _1\"/>roximus a lanc\u00e9<span class=\"_ _1\"/> un \u00ab pour<span class=\"lse6 ws19a\">voi en cas<span class=\"_ _13\"/>s<span class=\"_ _13\"/>at<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n \u00bb </span>contre l\u2019arr\u00eat dans la mesur<span class=\"_ _1\"/>e o\u00f9, selon Proximus, la d\u00e9c<span class=\"_ _1\"/>ision n\u2019aurait pas d\u00fb \u00eatre annul<span class=\"_ _1\"/>\u00e9e partiellement (2004),<span class=\"ls1 ws0\"> <span class=\"_ _7\"/><span class=\"lsd2 ws1a3\">mais bien to<span class=\"_ _1\"/>talemen<span class=\"_ _7\"/>t (2004 et 20<span class=\"_ _1\"/>05),<span class=\"_ _1\"/> </span></span>pr\u00e9cis\u00e9ment \u00e0 cause de<span class=\"_ _1\"/> l\u2019ill\u00e9galit\u00e9 de la perquisition.<span class=\"ls1 ws0\"> <span class=\"_ _13\"/></span>Ce \u00ab pourvoi en cassation \u00bb a \u00e9<span class=\"_ _1\"/>t\u00e9 rejet\u00e9 le 12 ja<span class=\"_ _1\"/>nvier 2023, ce qui veut dire qu<span class=\"_ _1\"/>e la proc\u00e9dure<span class=\"_ _1\"/> devant la Cour d\u2019Appel<span class=\"_ _1\"/> de Bruxelles <span class=\"_ _1\"/>se poursuit.<span class=\"ls1 ws0\"> </span>En oct<span class=\"_ _13\"/>obre 2009, s<span class=\"lscf ws18d\">ept parties (Telenet, KPN Group Belg<span class=\"_ _1\"/>ium (anciennement Base), K<span class=\"_ _1\"/>PN Belgium Business (Tele 2 B<span class=\"_ _1\"/>elgium), KPN BV (Sympac), B<span class=\"_ _1\"/>T, </span>Verizon, Colt Telecom) on<span class=\"_ _1\"/>t assign\u00e9 Belga<span class=\"_ _1\"/>com Mobile (aujourd\u2019hui <span class=\"_ _1\"/>Proximus et d\u00e9<span class=\"_ _1\"/>sign\u00e9 ci<span class=\"ls1 ws0\">-</span>dessous com<span class=\"_ _1\"/>me Proximus) devan<span class=\"_ _1\"/>t le Tribunal de co<span class=\"lsd3 ws121\">mm<span class=\"_ _7\"/>erce </span>de Bruxelles en formulant<span class=\"_ _1\"/> des griefs similaires \u00e0 <span class=\"_ _1\"/>ceux de l\u2019affaire mentionn\u00e9e c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-</span>dessus (en ce compr<span class=\"_ _1\"/>is le fait que les tarifs Proxi<span class=\"_ _1\"/>mus \u00e0 Proximus constitueraient un<span class=\"_ _1\"/> abus de la <span class=\"_ _1\"/>pr\u00e9tendue pos<span class=\"_ _1\"/>ition dominante de <span class=\"_ _1\"/>Proximus sur le<span class=\"_ _1\"/> march\u00e9 belge),<span class=\"_ _1\"/> mais se r<span class=\"lsd3 ws19b\">\u00e9f<span class=\"_ _1\"/>\u00e9rant \u00e0<span class=\"_ _1\"/> des p<span class=\"_ _1\"/>\u00e9riodes<span class=\"_ _1\"/> diff\u00e9ren<span class=\"_ _1\"/>tes sel<span class=\"_ _1\"/>on les<span class=\"_ _7\"/> </span>plaignants, en particuli<span class=\"_ _1\"/>er de 1999 \u00e0 ce<span class=\"_ _1\"/> jour (avec une d<span class=\"_ _1\"/>emande de 1 EUR \u00e0 <span class=\"_ _1\"/>titre provisionnel et d<span class=\"_ _1\"/>e la d\u00e9signation d\u2019un exp<span class=\"_ _1\"/>ert<span class=\"ls1 ws0\"> </span><span class=\"ws191\">pou<span class=\"_ _1\"/>r \u00e9valuer pr\u00e9cis\u00e9ment </span>le dommage). En novemb<span class=\"_ _1\"/>re 2009, Mobistar a introdu<span class=\"_ _1\"/>it une demande similaire pou<span class=\"_ _1\"/>r la p\u00e9riode post\u00e9rieure \u00e0 2004. C<span class=\"_ _1\"/>es affaires ont \u00e9t\u00e9 remises pou<span class=\"_ _1\"/>r une p\u00e9rio<span class=\"_ _1\"/>de ind\u00e9t<span class=\"_ _1\"/>ermin\u00e9<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span>Suite aux acco<span class=\"_ _1\"/>rds conclus av<span class=\"_ _1\"/>ec Telenet, KPN, BAS<span class=\"_ _1\"/>E Company et<span class=\"_ _1\"/> Orange, les <span class=\"_ _1\"/>seuls plaignants <span class=\"_ _1\"/>restants sont B<span class=\"_ _1\"/>T, Verizon et Colt<span class=\"_ _1\"/> T<span class=\"lsd3 ws1a6\">elecom.<span class=\"_ _1\"/> A fin<span class=\"_ _7\"/> </span>d\u00e9cembr<span class=\"_ _1\"/><span class=\"lsce ws10f\">e 202<span class=\"ls1 ws0\">2<span class=\"lscf ws110\">, la direction a en<span class=\"_ _1\"/>registr\u00e9 une provis<span class=\"_ _1\"/>ion pour cette af<span class=\"_ _1\"/>faire en se basant sur<span class=\"_ _1\"/> sa meilleure estimation e<span class=\"_ _1\"/>t des informations dis<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">ponibles.<span class=\"ls1 ws0\"> </span></span></span></span></span>Doss<span class=\"_ _13\"/>ier M<span class=\"_ _13\"/>Wing<span class=\"_ _13\"/>z <span class=\"ls1 ws0\">- <span class=\"lscf ws110\">partage de <span class=\"_ _1\"/>r\u00e9seau d'acc\u00e8s radio mobil<span class=\"_ _1\"/>e <span class=\"ls1 ws0\"> </span></span></span>Le 22 novembre 2019, Orange Belgium et Proximus ont conclu<span class=\"ls1 ws0\"> <span class=\"_ _3\"/><span class=\"lscf ws1a2\">un accord de partage de leur r\u00e9seau d\u2019acc<span class=\"_ _1\"/>\u00e8s radio (RAN). Telenet, qui conteste<span class=\"_ _1\"/> </span></span>l\u2019accord, a introduit une plain<span class=\"_ _1\"/>te aupr\u00e8s de l\u2019Autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence, assortie d\u2019une demand<span class=\"_ _1\"/>e de mesures provisoires<span class=\"lsce ws1a8\">. Le 8 janvier 2020,<span class=\"_ _1\"/> </span>l\u2019Autorit\u00e9 belge de la con<span class=\"_ _1\"/>curr<span class=\"lsd3 ws118\">ence, to<span class=\"_ _1\"/>ut en reco<span class=\"_ _1\"/>nnaissan<span class=\"_ _1\"/>t les avan<span class=\"_ _7\"/>t<span class=\"_ _13\"/>ages d<span class=\"_ _1\"/>e l\u2019acco<span class=\"_ _1\"/>rd, a d\u00e9c<span class=\"_ _1\"/>id\u00e9 de susp<span class=\"_ _1\"/>endre l\u2019<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> pendant 2<span class=\"_ _1\"/> mois, la<span class=\"_ _1\"/>issan<span class=\"_ _1\"/>t le temp<span class=\"_ _1\"/>s </span>\u00e0 Orange Belgium et <span class=\"_ _1\"/>Proximus d\u2019avoir des discuss<span class=\"_ _1\"/>ions avec le r\u00e9gulateur des t\u00e9l\u00e9co<span class=\"_ _1\"/>mmunications. Pendant cell<span class=\"_ _1\"/>es<span class=\"ls1 ws0\">-<span class=\"lsd3 ws1a9\">ci, plusieu<span class=\"_ _1\"/>rs actio<span class=\"_ _1\"/>ns de <span class=\"lsd5 ws94\">pr\u00e9p<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>on<span class=\"_ _13\"/> </span></span></span>restaient possibles. <span class=\"_ _1\"/>En l\u2019absence <span class=\"_ _1\"/>de nouvelle initiative<span class=\"_ _1\"/> des enqu\u00eate<span class=\"_ _1\"/>urs de l\u2019Autorit\u00e9<span class=\"_ _1\"/> belge de la<span class=\"_ _1\"/> concurrence, la<span class=\"_ _1\"/> suspension a pr<span class=\"_ _1\"/>is fin apr\u00e8<span class=\"_ _1\"/>s 2 mois, permettant \u00e0 Proximus <span class=\"_ _1\"/>de mettre en \u0153uv<span class=\"_ _1\"/>re pleinement l\u2019accord<span class=\"_ _1\"/> de partage de son<span class=\"_ _1\"/> r\u00e9seau d\u2019acc\u00e8s <span class=\"lsd7 ws1aa\">radio (RAN). <span class=\"_ _13\"/></span>Apr\u00e8s une enqu<span class=\"_ _1\"/>\u00eate qui a du<span class=\"_ _1\"/>r\u00e9 presque 3 ans, les enqu<span class=\"_ _1\"/>\u00eateurs de l\u2019Autorit\u00e9 belge <span class=\"_ _1\"/>de la Concurrence ont<span class=\"_ _1\"/> d\u00e9cid\u00e9 de rejeter<span class=\"_ _1\"/> la plainte de <span class=\"_ _1\"/>Telenet inconditionnellement <span class=\"lsd4 ws19b\">et de mettr<span class=\"_ _13\"/>e un t<span class=\"_ _13\"/>erme<span class=\"_ _13\"/> \u00e0 </span>la proc\u00e9dure<span class=\"ls1 ws0\">. </span>Proc\u00e9d<span class=\"_ _13\"/>ures fiscales<span class=\"ls1 ws0\"> </span>BICS est engag\u00e9e dans u<span class=\"lsd3 ws118\">ne proc\u00e9d<span class=\"_ _1\"/>ure fiscal<span class=\"_ _1\"/>e avec l'a<span class=\"_ _1\"/>utorit\u00e9<span class=\"_ _1\"/> fiscale i<span class=\"_ _1\"/>ndienne<span class=\"_ _1\"/>. Voir not<span class=\"_ _1\"/>e 2.<span class=\"ls1 ws0\"> </span></span>Exces<span class=\"_ _13\"/>s Profit R<span class=\"_ _13\"/>uling<span class=\"ls1 ws0\"> </span>Le 11 janvier 2016, la<span class=\"_ _1\"/> Commission <span class=\"_ _1\"/>Europ\u00e9enne a communiqu\u00e9<span class=\"_ _1\"/> sa d\u00e9cision de cons<span class=\"_ _1\"/>id\u00e9rer les d\u00e9cisions fi<span class=\"_ _1\"/>scales belges accord\u00e9es a<span class=\"lsd1 ws114\">ux m<span class=\"_ _1\"/>ultinationales </span>concernant \u00ab les b\u00e9n\u00e9fi<span class=\"lscf ws110\">ces exc<span class=\"_ _1\"/>\u00e9dentaires \u00bb (\u00ab Exces<span class=\"_ _1\"/>s Profit Ruling\u00bb) comme un<span class=\"_ _1\"/>e aide d\u2019\u00c9tat ill\u00e9gale (Ci<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lscf ws110\">apr\u00e8s \u00ab</span><span class=\"ff54\">\u202f</span><span class=\"lsd4 ws128\">D\u00e9cis<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n</span><span class=\"ff54\">\u202f</span><span class=\"lscf ws110\">\u00bb). BICS a appliq<span class=\"_ _1\"/>u\u00e9 une telle </span></span></span>d\u00e9cision p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s p\u00e9riod<span class=\"_ _1\"/>es 2010<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">2<span class=\"_ _1\"/>014 et a pay\u00e9 l<span class=\"_ _1\"/>es montants r\u00e9cla<span class=\"_ _1\"/>m\u00e9s concernant l\u2019aide p<span class=\"_ _1\"/>r\u00e9sum\u00e9e. De plus, BICS et<span class=\"_ _1\"/> l\u2019Etat belge ont in<span class=\"_ _1\"/>troduit un </span></span>recours contre la d\u00e9cision de la Co<span class=\"_ _1\"/>mmission Europ\u00e9enne devant la C<span class=\"_ _1\"/>our Europ\u00e9enne. La Cour Europ\u00e9e<span class=\"_ _1\"/>nne a statu\u00e9 dans son arr\u00eat <span class=\"lscf ws113\">du 14 f\u00e9vrier </span>2019 en faveur de<span class=\"_ _1\"/> l\u2019Etat belge contre la C<span class=\"_ _1\"/>ommission Europ\u00e9enn<span class=\"_ _1\"/>e sur base de l\u2019abs<span class=\"_ _1\"/>ence de \u00ab sch\u00e9ma d\u2019<span class=\"_ _1\"/>aide d\u2019\u00e9tat \u00bb. La Com<span class=\"_ _1\"/>mission Europ\u00e9enne est all\u00e9e en<span class=\"_ _1\"/> appel d<span class=\"_ _1\"/>e la d\u00e9ci<span class=\"_ _1\"/>sion pr\u00e9<span class=\"_ _1\"/>cit\u00e9e d<span class=\"_ _1\"/>evant l<span class=\"_ _1\"/>a Cour <span class=\"_ _1\"/>Europ\u00e9enne<span class=\"_ _1\"/> de <span class=\"_ _1\"/>Justice (\u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ls113 ws169\">CEJ<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb<span class=\"lsce ws10f\">) le 24 avril 2019. De plus, le 16 septembre 2019, la </span></span></span></span>Commission Europ\u00e9enn<span class=\"_ _1\"/>e a ouvert une enqu\u00eat<span class=\"_ _1\"/>e approfondie dans 39 <span class=\"_ _1\"/>cas de<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">d\u00e9cisio<span class=\"_ _1\"/>ns fisca<span class=\"_ _1\"/>les conc<span class=\"_ _1\"/>ernan<span class=\"_ _1\"/>t les \u00ab b<span class=\"_ _1\"/>\u00e9n\u00e9fices<span class=\"_ _1\"/> exc\u00e9den<span class=\"_ _1\"/>taires \u00bb <span class=\"_ _1\"/>(\u00ab Exces<span class=\"_ _1\"/>s </span></span>Profit Ruling \u00bb) y compris celles ob<span class=\"_ _1\"/>tenues par BICS. Les d\u00e9cisions indi<span class=\"_ _1\"/>viduelles ont \u00e9t\u00e9 publi\u00e9es le 31 <span class=\"lscf ws118\">ao\u00fbt<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">2020<span class=\"_ _13\"/>. BI<span class=\"_ _13\"/>CS<span class=\"_ _13\"/> a so<span class=\"_ _13\"/>umi<span class=\"_ _13\"/>s s<span class=\"_ _13\"/>es c<span class=\"_ _13\"/>omme<span class=\"_ _13\"/>nt<span class=\"_ _13\"/>ai<span class=\"_ _13\"/>res<span class=\"_ _13\"/> \u00e0 </span></span></span>la Commission le 29<span class=\"_ _1\"/> <span class=\"ws118\">septembre<span class=\"ls1 ws0\"> <span class=\"lsce ws116\">2020.</span> </span><span class=\"lsd3\">Le 1<span class=\"_ _1\"/>6 septemb<span class=\"_ _1\"/>re 202<span class=\"_ _1\"/>1, la CE<span class=\"_ _1\"/>J a estim<span class=\"_ _1\"/>\u00e9 que la<span class=\"_ _1\"/> D\u00e9cisio<span class=\"_ _1\"/>n a cor<span class=\"_ _1\"/>rectemen<span class=\"_ _1\"/>t consta<span class=\"_ _1\"/>t\u00e9 que<span class=\"_ _1\"/> \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span>les b\u00e9n\u00e9f<span class=\"_ _1\"/>ices </span></span>exc\u00e9denta<span class=\"_ _1\"/>ires<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws118\">\u00bb co<span class=\"_ _1\"/>nstituen<span class=\"_ _1\"/>t un r<span class=\"_ _1\"/>\u00e9gime d\u2019<span class=\"_ _1\"/>aide et a<span class=\"_ _1\"/> renvoy<span class=\"_ _1\"/>\u00e9 l\u2019affa<span class=\"_ _1\"/>ire de<span class=\"_ _1\"/>vant la Cou<span class=\"_ _1\"/>r Euro<span class=\"_ _1\"/>p\u00e9enne po<span class=\"_ _1\"/>ur qu'<span class=\"_ _1\"/>elle d\u00e9cid<span class=\"_ _1\"/>e si le r<span class=\"_ _1\"/>\u00e9gime d<span class=\"_ _1\"/>es \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws121\">b\u00e9n\u00e9f<span class=\"_ _7\"/>ices </span></span>exc\u00e9denta<span class=\"_ _1\"/>ires<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws118\">\u00bb co<span class=\"_ _1\"/>nstitue<span class=\"_ _1\"/> \u00e9galem<span class=\"_ _1\"/>ent une a<span class=\"_ _1\"/>ide d'\u00c9<span class=\"_ _1\"/>tat ill\u00e9ga<span class=\"_ _1\"/>le, \u00e9tan<span class=\"_ _1\"/>t do<span class=\"_ _1\"/>nn\u00e9 qu'aucu<span class=\"_ _1\"/>ne d\u00e9ci<span class=\"_ _1\"/>sion n'<span class=\"_ _1\"/>a encor<span class=\"_ _1\"/>e \u00e9t\u00e9 pri<span class=\"_ _1\"/>se \u00e0 ce s<span class=\"_ _1\"/>ujet (ni p<span class=\"_ _1\"/>ar le C<span class=\"_ _1\"/>ou<span class=\"ls109 ws15c\">r </span></span>Europ\u00e9enne, ni par la CJ<span class=\"_ _1\"/>E). La direction consid<span class=\"_ _1\"/>\u00e8re que la position p<span class=\"_ _1\"/>rise dans les \u00e9tat<span class=\"_ _1\"/>s financiers refl\u00e8te l<span class=\"_ _1\"/>a meilleure estim<span class=\"lsdd ws11b\">atio<span class=\"lsd1 ws114\">n du r\u00e9sultat final </span></span>probable.<span class=\"ls1 ws0\"> </span>Engagements d<span class=\"_ _13\"/>\u2019invest<span class=\"_ _13\"/>issements<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 31<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws191\">d\u00e9cembre 2022,<span class=\"_ _1\"/> le Groupe a<span class=\"_ _1\"/> contract\u00e9 des <span class=\"_ _1\"/>engagements de 97<span class=\"_ _1\"/>7 millions<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws1a3\">EUR<span class=\"_ _1\"/> (immob<span class=\"_ _1\"/>ilisatio<span class=\"_ _1\"/>ns in<span class=\"_ _1\"/>corporel<span class=\"_ _1\"/>les 1<span class=\"_ _1\"/>9 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R et im<span class=\"_ _1\"/>mobil<span class=\"_ _1\"/>isations<span class=\"_ _1\"/> </span></span>corporelles 958 millions d\u2019EUR<span class=\"lsd3 ws118\">).  L<span class=\"_ _1\"/>es inves<span class=\"_ _1\"/>tissemen<span class=\"_ _1\"/>ts von<span class=\"_ _1\"/>t essent<span class=\"_ _1\"/>iellement<span class=\"_ _1\"/> avoir li<span class=\"_ _1\"/>eu au co<span class=\"_ _1\"/>urs de l\u2019<span class=\"_ _1\"/>ann\u00e9e 20<span class=\"_ _1\"/>23 (\u20ac6<span class=\"_ _1\"/>44 million<span class=\"_ _1\"/>s). <span class=\"ls1 ws0\"> </span></span>En acqu\u00e9rant certains<span class=\"_ _1\"/> droits sur les sp<span class=\"_ _1\"/>ectres en 2022, le g<span class=\"_ _1\"/>roupe s'engage \u00e0 paye<span class=\"_ _1\"/>r des frais annuels tel<span class=\"_ _1\"/>s que pr\u00e9sent\u00e9s c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-</span>dessous :<span class=\"ls1 ws0\"> </span>Contribut<span class=\"_ _13\"/>. Contribut<span class=\"_ _13\"/>. annuelle Bande de Existant<span class=\"_ _13\"/><span class=\"lsfc ws14a\">/N</span>Quantit\u00e9 Posit<span class=\"_ _13\"/>ion<span class=\"ls1 ws0\"> </span>Dur\u00e9e<span class=\"ls1 ws0\"> </span>Date de d\u00e9but<span class=\"ls1 ws0\"> </span>Date de fin<span class=\"ls1 ws0\"> </span>unique <span class=\"ls1 ws0\"> </span>obligati<span class=\"_ _13\"/>on spectre<span class=\"ls1 ws0\"> </span>ouveau<span class=\"ls1 ws0\"> </span>(\u20ac million)<span class=\"ws0\"> </span>totale (\u20ac<span class=\"_ _1\"/> million<span class=\"_ _13\"/>) <span class=\"lsff ws148\">(*)</span> 800 MHz<span class=\"ls1 ws0\"> <span class=\"_ _d7\"> </span>Exis<span class=\"_ _13\"/>tant <span class=\"_ _5d\"> </span><span class=\"lsff ws163\">2<span class=\"_ _13\"/> x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _243\"> </span></span>801<span class=\"ls1 ws0\">-<span class=\"ls116 ws14e\">811 / 842</span>-<span class=\"ls100 ws17d\">852 MHz<span class=\"_ _e0\"> </span><span class=\"ls114 ws149\">20 ans</span></span> <span class=\"_ _c8\"> </span><span class=\"ls100 ws14e\">30</span>-<span class=\"lsfd ws14b\">11</span>-<span class=\"lsff ws148\">13<span class=\"_ _c9\"> </span><span class=\"ls100 ws14e\">29</span></span>-<span class=\"lsfd ws14b\">11</span>-<span class=\"ls100 ws14e\">33<span class=\"_ _61\"> </span><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span></span> <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">28</span> </span>2500<span class=\"ls1 ws0\">-</span><span class=\"ws164\">2520 / 2620<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">2640 </span></span></span>2600 MHz<span class=\"ls1 ws0\"> <span class=\"_ _2a\"> </span>Existant<span class=\"_ _13\"/> <span class=\"_ _5d\"> </span><span class=\"ls100 ws164\">2 x 20 <span class=\"lsfa ws149\">MHz</span></span> </span>15 ans<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _98\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-</span>12<span class=\"_ _44\"> </span>30<span class=\"ls1 ws0\">-<span class=\"lsfe ws14d\">06</span>-</span>27<span class=\"_ _47\"> </span>20<span class=\"ls1 ws0\"> <span class=\"_ _106\"> </span>7 </span>MHz<span class=\"ls1 ws0\"> </span>700 MHz<span class=\"ls1 ws0\"> <span class=\"_ _244\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"lsff ws163\">2 x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _96\"> </span><span class=\"ls100 ws14e\">723</span>-<span class=\"ls110 ws16e\">733/778</span>-<span class=\"ls116 ws14e\">788 MHz<span class=\"_ _11b\"> </span><span class=\"ls114 ws149\">20<span class=\"_ _13\"/> ans</span></span> <span class=\"_ _c9\"> </span></span>01<span class=\"ls1 ws0\">-</span>09<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">22<span class=\"_ _a6\"> </span>31</span>-</span>08<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">42<span class=\"_ _65\"> </span><span class=\"lsff ws148\">123</span></span> <span class=\"_ _9b\"> </span><span class=\"ls100 ws14e\">52</span> </span>900 MHz<span class=\"ls1 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls10f ws16c\">Nouveau<span class=\"_ _13\"/></span> <span class=\"_ _a8\"> </span><span class=\"lsff ws163\">2<span class=\"_ _13\"/> x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _9c\"> </span></span><span class=\"lsfc\">8<span class=\"_ _13\"/>95<span class=\"ls1 ws0\">-</span>905/94<span class=\"_ _13\"/>0<span class=\"ls1 ws0\">-<span class=\"lsfa ws1ab\">950 MH<span class=\"_ _13\"/>z<span class=\"_ _9d\"> </span><span class=\"ls114 ws149\">20 ans</span></span> <span class=\"_ _96\"> </span></span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _4c\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _7c\"> </span><span class=\"ls100 ws14e\">57</span></span> <span class=\"_ _a3\"> </span><span class=\"ls100 ws14e\">56</span> </span>1800 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"ls100 ws164\">2 x 25 MHz</span> <span class=\"_ _9\"> </span><span class=\"lsff ws148\">1710</span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1735/<span class=\"_ _13\"/>180<span class=\"_ _13\"/>5</span>-<span class=\"lsff ws163\">18<span class=\"_ _13\"/>30 M<span class=\"_ _13\"/>Hz<span class=\"_ _13\"/></span> <span class=\"_ _15\"> </span><span class=\"ls114 ws149\">20 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _109\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _61\"> </span><span class=\"lsff ws148\">110</span></span> <span class=\"_ _74\"> </span><span class=\"ls110 ws16e\">77</span> </span>2100 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _a8\"> </span><span class=\"ls100 ws164\">2 x 25 MHz</span> <span class=\"_ _f\"> </span><span class=\"lsff ws148\">192<span class=\"_ _13\"/>0</span>-<span class=\"lsff ws148\">19<span class=\"_ _13\"/>45<span class=\"_ _13\"/>/21<span class=\"_ _13\"/>10</span>-<span class=\"ls100 ws17d\">2135 MHz</span> <span class=\"_ _15\"> </span><span class=\"ls114 ws149\">2<span class=\"_ _13\"/>0 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _4c\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _61\"> </span><span class=\"lsff ws148\">145<span class=\"_ _13\"/></span></span> <span class=\"_ _9b\"> </span><span class=\"ls110 ws16e\">77</span> </span>1400 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"ls10f ws166\">1 x 45 MHz</span> <span class=\"_ _ed\"> </span><span class=\"lsff ws148\">1472</span>-<span class=\"lsff ws163\">15<span class=\"_ _13\"/>17 M<span class=\"_ _13\"/>Hz<span class=\"_ _13\"/></span> <span class=\"_ _2f\"> </span><span class=\"ls114 ws149\">20 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-</span>07<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">23<span class=\"_ _a6\"> </span>30</span>-</span>06<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">43<span class=\"_ _229\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span></span> <span class=\"_ _64\"> </span></span><span class=\"lsfc\">65<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Jusqu'au 6 3500 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau<span class=\"_ _13\"/></span> <span class=\"_ _b\"> </span><span class=\"lsff ws163\">1 x<span class=\"_ _13\"/> 100 <span class=\"_ _13\"/>MHz<span class=\"_ _13\"/></span> <span class=\"_ _de\"> </span></span><span class=\"ws14e\">3700<span class=\"ls1 ws0\">-<span class=\"lsfe ws14a\">3800 MH<span class=\"_ _13\"/>z</span> </span></span>01<span class=\"ls1 ws0\">-</span>09<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">22<span class=\"_ _9c\"> </span></span></span>06<span class=\"ls1 ws0\">-</span>05<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">40<span class=\"_ _65\"> </span><span class=\"ls100 ws14e\">56<span class=\"_ _13\"/></span></span> <span class=\"_ _a4\"> </span><span class=\"ls100 ws14e\">24</span> </span>mai 2040<span class=\"ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>740<span class=\"ls1 ws0\"> </span>385<span class=\"ls1 ws0\"> </span>(*) le<span class=\"_ _1\"/> montan<span class=\"_ _1\"/>t pr\u00e9sent\u00e9 n<span class=\"_ _1\"/>'est pas actua<span class=\"_ _1\"/>lis\u00e9 et incl<span class=\"_ _1\"/>ut un ef<span class=\"_ _1\"/>fet d'in<span class=\"_ _1\"/>flatio<span class=\"_ _1\"/>n estim\u00e9<span class=\"ls1 ws0\"> </span>Proximus obtiendra une l<span class=\"_ _1\"/>icence pour certaines bandes<span class=\"_ _1\"/> de fr\u00e9quences moyennan<span class=\"_ _1\"/>t une \"redevance<span class=\"_ _1\"/> unique\" et des \"redevances an<span class=\"_ _1\"/>nuelles\". La \"redevance unique\"<span class=\"_ _1\"/> peut \u00eatre pay<span class=\"_ _1\"/>\u00e9e en<span class=\"_ _1\"/> une seule fois<span class=\"_ _1\"/> ou par tr<span class=\"_ _1\"/>anches annuelles. La<span class=\"_ _1\"/> \"redevance annu<span class=\"_ _1\"/>elle\" est un<span class=\"_ _1\"/>e redevance<span class=\"_ _1\"/> pou<span class=\"lsd5 ws18f\">r la d<span class=\"_ _13\"/>is<span class=\"_ _13\"/>poni<span class=\"_ _13\"/>b<span class=\"_ _13\"/>il<span class=\"_ _13\"/>it\u00e9<span class=\"_ _13\"/> du </span>spectre et est payabl<span class=\"_ _1\"/>e ind\u00e9pendamment du f<span class=\"_ _1\"/>ait que le spectre<span class=\"_ _1\"/> soit utilis\u00e9 ou non, e<span class=\"_ _1\"/>t est soumise \u00e0 un<span class=\"_ _1\"/> ajustement annu<span class=\"_ _1\"/>el de l'indice.<span class=\"ls1 ws0\"> </span>Les immobilisation<span class=\"_ _1\"/>s corporelles so<span class=\"_ _1\"/>nt principalement l<span class=\"_ _1\"/>i\u00e9es \u00e0 des<span class=\"_ _1\"/> engagements relat<span class=\"_ _1\"/>ifs \u00e0 des <span class=\"_ _1\"/>\u00e9quipements techniques <span class=\"_ _1\"/>et de <span class=\"_ _1\"/>r\u00e9seau dans le<span class=\"_ _1\"/> cadre du<span class=\"_ _1\"/> plan d'investissement<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">acc\u00e9l<span class=\"_ _1\"/>\u00e9r\u00e9 pou<span class=\"_ _1\"/>r la fibre<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span></span>Engag<span class=\"_ _1\"/>ements d\u2019ach<span class=\"_ _1\"/>ats d\u2019ac<span class=\"_ _1\"/>tions Dans le cadre de dive<span class=\"_ _1\"/>rses acquisitions, il existe des e<span class=\"_ _1\"/>ngagements conditionnels (ea<span class=\"_ _1\"/>rn outs &amp; options<span class=\"_ _1\"/> de vente &amp; engagements d'acha<span class=\"_ _1\"/>t) pour un montant total de 3 millions d'<span class=\"_ _1\"/>EUR \u00e0 la fin de <span class=\"lsce ws116\">2022<span class=\"ls1 ws0\">. </span></span>Autres dro<span class=\"_ _13\"/>its et enga<span class=\"_ _13\"/>gements<span class=\"ls1 ws0\"> </span>Au 31<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd3 ws121\">d\u00e9cembre <span class=\"lsce ws116\">2022<span class=\"lscf ws110\">,<span class=\"_ _1\"/> le Groupe pr\u00e9sent<span class=\"_ _1\"/>ait les autres droits <span class=\"_ _1\"/>et engagements suivant<span class=\"_ _1\"/>s<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span></span></span>Garanti<span class=\"_ _13\"/>es<span class=\"fc17 ls1 ws0\"> </span>Le Groupe a re\u00e7u de<span class=\"_ _1\"/>s garanties pour un <span class=\"_ _1\"/>montant de 2 mill<span class=\"_ _1\"/>ions EUR de ses clients<span class=\"_ _1\"/> en garantie du paiement d<span class=\"_ _1\"/>e leurs cr\u00e9ances com<span class=\"lsd3 ws121\">m<span class=\"_ _1\"/>ercial<span class=\"_ _1\"/>es <span class=\"ws94\">et de 26<span class=\"_ _1\"/> </span></span>millions EUR de <span class=\"_ _1\"/>ses fournisseurs afin de garan<span class=\"_ _1\"/>tir l\u2019ex\u00e9cution de cont<span class=\"_ _1\"/>rats ou de travaux com<span class=\"_ _1\"/>mand\u00e9s par le G<span class=\"_ _1\"/>roupe.<span class=\"ls1 ws0\"> </span>Le Groupe a accor<span class=\"_ _1\"/>d\u00e9 des garantie<span class=\"_ _1\"/>s pour un montant de<span class=\"_ _1\"/> 146 millions <span class=\"_ _1\"/>EUR (y compris les <span class=\"_ _1\"/>garanties bancaires men<span class=\"_ _1\"/>tionn\u00e9es dans <span class=\"lsce ws1ae\">l\u2019annexe 32.2) \u00e0 ses </span>clients ou d\u2019autres pa<span class=\"_ _1\"/>rties tierces pour ga<span class=\"_ _1\"/>rantir, entre autres, l\u2019ex\u00e9c<span class=\"_ _1\"/>ution de contrats ou de<span class=\"_ _1\"/> travaux comm<span class=\"_ _1\"/>and\u00e9s par les clients<span class=\"_ _1\"/> ainsi que le paiement<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>rges loca<span class=\"_ _1\"/>tives <span class=\"_ _1\"/>relativ<span class=\"_ _1\"/>es aux <span class=\"_ _1\"/>b\u00e2tim<span class=\"_ _1\"/>ents et au<span class=\"_ _1\"/>x site<span class=\"_ _1\"/>s utili<span class=\"_ _1\"/>s\u00e9s pour<span class=\"_ _1\"/> l\u2019ins<span class=\"_ _1\"/>tallati<span class=\"lsd1 ws114\">on d\u2019ant<span class=\"_ _1\"/>ennes.<span class=\"ls1 ws0\"> </span></span>Partena<span class=\"_ _13\"/>riat avec<span class=\"_ _13\"/> HCL Technolo<span class=\"_ _13\"/>gies En2021, Proximus a conclu un <span class=\"_ _1\"/>partenariat avec HCL Technologies e<span class=\"_ _1\"/>n vertu duquel cette soci\u00e9t\u00e9 assurera l'exploitation <span class=\"_ _1\"/>et la ma<span class=\"lse6 ws152\">int<span class=\"_ _13\"/>e<span class=\"_ _13\"/>na<span class=\"_ _13\"/>nce d<span class=\"_ _13\"/>e </span>l'infrastructure de cloud<span class=\"_ _1\"/> de Proximus. Le pa<span class=\"_ _1\"/>rtenariat pr\u00e9voit une <span class=\"lsd3 ws118\">ph<span class=\"_ _1\"/>ase de t<span class=\"_ _1\"/>ransition,<span class=\"_ _1\"/> qui a d<span class=\"_ _1\"/>\u00e9but\u00e9 en<span class=\"_ _1\"/> octo<span class=\"_ _1\"/>bre 2021<span class=\"_ _1\"/> et s'est<span class=\"_ _1\"/> achev\u00e9e<span class=\"_ _1\"/> en f\u00e9vr<span class=\"_ _1\"/>ier 2022.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>HCL et Proximus ont conclu un a<span class=\"_ _1\"/>ccord de financement d'actifs (mon<span class=\"_ _1\"/>tant nominal de 65 millions d'eu<span class=\"_ _1\"/>ros, valeur comptable de <span class=\"_ _1\"/>50 millions d'euros, voir annexe 5) pour l'infrast<span class=\"lsd3 ws118\">ruc<span class=\"_ _1\"/>ture qui<span class=\"_ _1\"/> reste da<span class=\"_ _1\"/>ns les <span class=\"_ _1\"/>centres <span class=\"_ _1\"/>de don<span class=\"_ _1\"/>n\u00e9es de P<span class=\"_ _1\"/>roximus e<span class=\"_ _1\"/>t sous l<span class=\"_ _1\"/>e contr<span class=\"_ _1\"/>\u00f4le de P<span class=\"_ _1\"/>roximus. <span class=\"_ _1\"/>En plus d<span class=\"_ _1\"/>e ce fina<span class=\"_ _7\"/>ncement </span>pour les actifs existants, le partenariat comp<span class=\"_ _1\"/>rend un bail pour le renouvellement de l'infrastructure (mo<span class=\"_ _1\"/>ntant nominal de 18 <span class=\"ws119\">m<span class=\"_ _1\"/>illions d'eu<span class=\"_ _13\"/>r<span class=\"ws114\">os, valeur </span></span>comptable de 17 million<span class=\"_ _1\"/>s d'euros, vo<span class=\"_ _1\"/>ir annexe 6).<span class=\"ls1 ws0\"> </span>Partena<span class=\"_ _13\"/>riat entre B<span class=\"_ _13\"/>ICS et le gro<span class=\"_ _13\"/>upe Ooredoo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>BICS a conclu des <span class=\"_ _1\"/>accords contractuels plur<span class=\"_ _1\"/>iannuels en vertu desqu<span class=\"_ _1\"/>els BICS g\u00e9rera le t<span class=\"_ _1\"/>rafic de bout en<span class=\"_ _1\"/> bout pour les op\u00e9rateu<span class=\"_ _1\"/><span class=\"lsd4 ws94\">rs<span class=\"_ _13\"/>. Ces<span class=\"_ _13\"/> accor<span class=\"_ _13\"/>ds<span class=\"_ _13\"/> </span>compren<span class=\"_ _1\"/>nen<span class=\"ws118\">t un <span class=\"_ _1\"/>engagemen<span class=\"_ _7\"/>t (sous r\u00e9serv<span class=\"_ _1\"/>e de sa<span class=\"_ _1\"/>tisfaire \u00e0<span class=\"_ _7\"/> certaines co<span class=\"_ _1\"/>nditions <span class=\"_ _1\"/>de man<span class=\"_ _1\"/>i\u00e8re cont<span class=\"_ _1\"/>inue) d<span class=\"_ _1\"/>e BICS \u00e0 en<span class=\"_ _1\"/>voyer <span class=\"_ _1\"/>du trafic<span class=\"_ _1\"/> entran<span class=\"_ _1\"/>t \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">certa<span class=\"_ _1\"/>ins </span></span></span>op\u00e9rateurs pour un mo<span class=\"_ _1\"/>ntant cumul\u00e9 ne<span class=\"_ _1\"/> d\u00e9passant pas 50 <span class=\"_ _1\"/>millions d'euros par an av<span class=\"_ _1\"/>ec une dur\u00e9e max<span class=\"_ _1\"/>imale de 3 ans.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-182-5": {
   "value": "Annexe 34. Droits, obligations et passif<span class=\"_ _1\"/>s \u00e9ventuels<span class=\"ls1\"> </span>Plaint<span class=\"_ _13\"/>es, proc\u00e9dures<span class=\"_ _13\"/> judicia<span class=\"_ _13\"/>ires et fis<span class=\"_ _13\"/>cales<span class=\"ls1 ws0\"> </span>Nos r\u00e8<span class=\"_ _13\"/><span class=\"lscf ws110\">glements et proc\u00e9du<span class=\"_ _1\"/>res sont \u00e9tablis en vue de garantir la confo<span class=\"_ _1\"/>rmit\u00e9 avec les lois applicables, les obligations en mati\u00e8re de<span class=\"ls1 ws0\"> </span>comptabilit\u00e9 et de<span class=\"_ _1\"/> </span>rapportage, les r\u00e8glem<span class=\"_ _1\"/>entations et prescrits fiscaux,<span class=\"_ _1\"/> y compris ceux i<span class=\"_ _1\"/>mpos\u00e9s par les pays <span class=\"_ _1\"/>\u00e9trangers, l\u2019UE ainsi<span class=\"ls1 ws0\"> </span>qu\u2019avec l<span class=\"_ _1\"/>es lois sociales. <span class=\"fc17 ls1 ws0\"> </span>La complexit\u00e9 d<span class=\"_ _1\"/>e l\u2019environnement juridiqu<span class=\"_ _1\"/>e et r\u00e9gulatoire<span class=\"_ _1\"/> dans lequel nous<span class=\"_ _1\"/> op\u00e9rons ainsi<span class=\"_ _1\"/> que les co\u00fbt<span class=\"_ _1\"/>s de conformit\u00e9 augm<span class=\"_ _1\"/>ente<span class=\"lse6 ws18e\">nt t<span class=\"_ _13\"/>ou<span class=\"_ _13\"/>s l<span class=\"_ _13\"/>es<span class=\"_ _13\"/> d<span class=\"_ _13\"/>eu<span class=\"_ _13\"/>x e<span class=\"_ _13\"/>n </span>raison de l\u2019augmentat<span class=\"_ _1\"/>ion des obligations. D<span class=\"_ _1\"/>e plus, des lois \u00e9trang\u00e8<span class=\"_ _1\"/>res et supranat<span class=\"lsd2 ws125\">iona<span class=\"_ _1\"/>les so<span class=\"_ _1\"/>nt parf<span class=\"_ _1\"/>ois en<span class=\"_ _1\"/> conflit av<span class=\"_ _7\"/>ec les lois n<span class=\"_ _7\"/>ationales.<span class=\"_ _1\"/> Le d\u00e9fau<span class=\"_ _7\"/>t de </span>conformit\u00e9 \u00e0 ces m<span class=\"_ _1\"/>ultiples lois, obligations <span class=\"_ _1\"/>r\u00e9gulatoires et r\u00e8glemen<span class=\"_ _1\"/>tations de m\u00eame que<span class=\"_ _1\"/> les modifica<span class=\"_ _1\"/>tions de celles<span class=\"ls1 ws0\">-</span>ci ou <span class=\"_ _1\"/>de la mani\u00e8re do<span class=\"_ _1\"/>nt elles sont int<span class=\"_ _1\"/>erpr\u00e9t\u00e9<span class=\"_ _1\"/>es ou<span class=\"_ _1\"/> mises <span class=\"_ _1\"/>en \u0153uv<span class=\"_ _1\"/>re, <span class=\"lsd5 ws94\">peut </span><span class=\"ws121\">ent<span class=\"_ _1\"/>ra\u00eener<span class=\"ls1 ws0\"> <span class=\"_ _7\"/><span class=\"lscf ws191\">des cons\u00e9quenc<span class=\"_ _1\"/>es dommageables<span class=\"_ _1\"/> en termes de<span class=\"_ _1\"/> r\u00e9putation, <span class=\"_ _1\"/>responsabilit\u00e9, amendes <span class=\"_ _1\"/>et p\u00e9nalit\u00e9s,<span class=\"_ _1\"/> </span></span></span>augmentation de la cha<span class=\"_ _1\"/>rge fiscale ou encore du<span class=\"_ _1\"/> co\u00fbt de mise <span class=\"_ _1\"/>en conformit\u00e9 r\u00e9gulatoir<span class=\"_ _1\"/>e et partant, influencer les <span class=\"_ _1\"/>\u00e9tats financ<span class=\"lsdd ws11b\">iers.<span class=\"ls1 ws0\"> </span></span>Le secteu<span class=\"_ _1\"/>r des t\u00e9<span class=\"lscf ws113\">l\u00e9comm<span class=\"_ _1\"/>unications et les services aux entreprises li\u00e9s se cara<span class=\"_ _1\"/>ct\u00e9risent par l\u2019existence d\u2019un nombre import<span class=\"_ _1\"/>ant de brevets et ma<span class=\"lsd5 ws94\">rque<span class=\"_ _13\"/>s. </span></span>Les litiges po<span class=\"_ _1\"/>rtant sur des all\u00e9ga<span class=\"_ _1\"/>tions de violations<span class=\"_ _1\"/> de brevets et <span class=\"_ _1\"/>autres propri\u00e9t\u00e9s int<span class=\"_ _1\"/>ellectuelles sont fr\u00e9quen<span class=\"_ _1\"/>ts. Etant donn\u00e9 q<span class=\"_ _1\"/>ue le nomb<span class=\"_ _1\"/>re d\u2019entrants sur le ma<span class=\"_ _1\"/>rch\u00e9 augmente et que l<span class=\"_ _1\"/>e chevauchement des<span class=\"_ _1\"/> fonctions des produits <span class=\"_ _1\"/>s\u2019amplifie, la possibilit\u00e9 de <span class=\"_ _1\"/>plainte co<span class=\"ws194\">ntre Proximus pour </span>violation<span class=\"_ _1\"/> de pro<span class=\"_ _1\"/>pri\u00e9t\u00e9 in<span class=\"_ _1\"/>tellectu<span class=\"_ _1\"/>elle aug<span class=\"_ _1\"/>mente.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Proximus est actuellement <span class=\"_ _1\"/>impliqu\u00e9e dans dif<span class=\"lsd3 ws195\">f\u00e9rent<span class=\"_ _1\"/>es proc<span class=\"_ _1\"/>\u00e9dures ju<span class=\"_ _1\"/>diciaires <span class=\"_ _1\"/>et admini<span class=\"_ _1\"/>stratives, y<span class=\"_ _7\"/> compris cell<span class=\"_ _1\"/>es pour le<span class=\"_ _1\"/>squelles d<span class=\"_ _1\"/>es prov<span class=\"_ _1\"/>isions on<span class=\"_ _1\"/>t </span>\u00e9t\u00e9 cons<span class=\"_ _1\"/>titu\u00e9es <span class=\"_ _1\"/>et cell<span class=\"_ _1\"/>es d\u00e9cri<span class=\"_ _1\"/>tes ci<span class=\"ls1 ws0\">-<span class=\"lscf ws197\">de<span class=\"_ _1\"/>ssous, pour lesquelles de<span class=\"_ _1\"/>s provisions n\u2019ont pa<span class=\"_ _1\"/>s \u00e9t\u00e9 constitu\u00e9e<span class=\"_ _1\"/>s ou pour une par<span class=\"_ _1\"/>tie limit\u00e9e, et c<span class=\"_ _1\"/>e dans les </span></span>diff\u00e9<span class=\"lsd3 ws118\">r<span class=\"_ _13\"/>ents <span class=\"_ _1\"/>pays o\u00f9 el<span class=\"_ _1\"/>le exe<span class=\"_ _1\"/>rce ses <span class=\"_ _1\"/>activit\u00e9<span class=\"_ _1\"/>s. Ces p<span class=\"_ _1\"/>roc\u00e9dure<span class=\"_ _1\"/>s compr<span class=\"_ _1\"/>ennent <span class=\"_ _1\"/>\u00e9galement<span class=\"_ _1\"/> les <span class=\"_ _1\"/>recours in<span class=\"_ _1\"/>tent\u00e9s d<span class=\"_ _1\"/>evant l\u2019I<span class=\"_ _1\"/>nstitut<span class=\"_ _1\"/> belge d<span class=\"_ _1\"/>e<span class=\"lscf ws110\">s Services post<span class=\"_ _1\"/>aux </span></span>et des T\u00e9l\u00e9commun<span class=\"_ _1\"/>ications (\"IBP<span class=\"_ _1\"/>T\") et les <span class=\"_ _1\"/>recours intent\u00e9s contr<span class=\"_ _1\"/>e des d\u00e9cision<span class=\"_ _1\"/>s de l\u2019IBPT d\u2019u<span class=\"_ _1\"/>ne part ainsi<span class=\"_ _1\"/> que l<span class=\"lsd3 ws199\">es p<span class=\"_ _1\"/>roc\u00e9du<span class=\"_ _1\"/>res \u00e0 l\u2019en<span class=\"_ _7\"/>contre des </span>administrations fiscales.<span class=\"ls1 ws0\"> </span>Dossiers li\u00e9s \u00e0 l\u2019acc\u00e8<span class=\"_ _1\"/>s \u00e0 la large ba<span class=\"_ _1\"/>nde /diffusion<span class=\"ls1 ws0\"> </span>Du 12 au<span class=\"_ _1\"/> 14 octobre 2010,<span class=\"_ _1\"/> la dir<span class=\"_ _1\"/>ection belge g\u00e9n<span class=\"_ _1\"/>\u00e9rale de la<span class=\"_ _1\"/> concurrence a p<span class=\"_ _1\"/>roc\u00e9d\u00e9 \u00e0 une<span class=\"_ _1\"/> perquisition dan<span class=\"_ _1\"/>s les bureaux<span class=\"_ _1\"/> de Prox<span class=\"lsd1 ws19a\">imus \u00e0<span class=\"_ _1\"/> Bruxelles. </span>Cette enqu\u00eate conce<span class=\"_ _1\"/>rne des accus<span class=\"_ _1\"/>ations de Mobistar e<span class=\"_ _1\"/>t KPN \u00e0 propo<span class=\"_ _1\"/>s des services DSL de<span class=\"_ _1\"/> gros dans l<span class=\"_ _1\"/>esquels Proximus au<span class=\"_ _1\"/>rait conduit des p<span class=\"_ _1\"/>ratiques d\u2019obstruction. Cette mesure e<span class=\"_ _1\"/>st sans pr\u00e9judice du r\u00e9sulta<span class=\"_ _1\"/>t final \u00e0 l\u2019issue de l\u2019enqu\u00eate compl\u00e8t<span class=\"_ _1\"/>e. A la suite de cette perquis<span class=\"lsd1 ws18e\">ition, la dire<span class=\"_ _1\"/>ction g\u00e9n\u00e9rale </span>de la co<span class=\"_ _1\"/>ncurrence<span class=\"_ _1\"/> devra <span class=\"_ _1\"/>examin<span class=\"_ _1\"/>er tous l<span class=\"_ _1\"/>es \u00e9l\u00e9m<span class=\"_ _1\"/>ents p<span class=\"_ _1\"/>ertinents<span class=\"_ _1\"/> de l\u2019a<span class=\"_ _1\"/>ffaire. En<span class=\"_ _1\"/> d\u00e9fin<span class=\"_ _1\"/>itive, il<span class=\"_ _1\"/> reviendra<span class=\"_ _1\"/> \u00e0 l\u2019<span class=\"_ _1\"/>Auditorat d<span class=\"_ _1\"/>e propo<span class=\"_ _1\"/>ser une d<span class=\"_ _7\"/>\u00e9cision en vu<span class=\"_ _1\"/>e de son adop<span class=\"_ _1\"/>tion par le C<span class=\"_ _1\"/>onseil d<span class=\"_ _1\"/>e la Co<span class=\"_ _1\"/>ncurrence. <span class=\"_ _1\"/>Tout au lon<span class=\"_ _1\"/>g de cett<span class=\"_ _1\"/>e proc\u00e9du<span class=\"_ _1\"/>re, Pro<span class=\"_ _1\"/>ximus se<span class=\"_ _1\"/>ra en mes<span class=\"_ _1\"/>ure de fa<span class=\"_ _1\"/>ire entend<span class=\"_ _1\"/>re son<span class=\"ls1 ws0\"> </span>poin<span class=\"_ _1\"/>t de vu<span class=\"_ _1\"/>e. (Cette proc\u00e9dure peut dure<span class=\"_ _1\"/>r plusieurs ann\u00e9es).<span class=\"ls1 ws0\"> </span>Au cours de la p<span class=\"_ _1\"/>erquisition d\u2019octobre 2010,<span class=\"_ _1\"/> un grand nombre de<span class=\"_ _1\"/> documents ont \u00e9t\u00e9 <span class=\"_ _1\"/>saisis (documents <span class=\"_ _1\"/>\u00e9lectroniques comme la <span class=\"_ _1\"/>cop<span class=\"lsd4 ws19b\">ie c<span class=\"_ _13\"/>ompl\u00e8<span class=\"_ _13\"/>te d<span class=\"_ _13\"/>e \u00ab </span>mail box \u00bb et d\u2019ar<span class=\"_ _1\"/>chives et autres fi<span class=\"_ _1\"/>chiers). Proximus et l\u2019Auditeur ont<span class=\"_ _1\"/> \u00e9chang\u00e9 largem<span class=\"_ _1\"/>ent leurs points de vue <span class=\"_ _1\"/>sur la fa\u00e7on de traite<span class=\"_ _1\"/>r les donn\u00e9es saisies. Proximus souhaitait a<span class=\"_ _1\"/>ssurer que le \u00ab l<span class=\"_ _1\"/>egal privilege \u00bb (L<span class=\"_ _1\"/>PP) des avocats et<span class=\"_ _1\"/> la confidentialit\u00e9 des<span class=\"_ _1\"/> avis des j<span class=\"_ _1\"/>uristes d\u2019entrep<span class=\"lsd2 ws0\">rise so<span class=\"_ _1\"/>ient garan<span class=\"_ _1\"/>tis. De plu<span class=\"_ _1\"/>s, </span>Proximus cherchait \u00e0<span class=\"_ _1\"/> \u00e9viter que l<span class=\"_ _1\"/>es autorit\u00e9s<span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd3 ws195\">de co<span class=\"_ _1\"/>ncurren<span class=\"_ _1\"/>ce acc\u00e8d<span class=\"_ _1\"/>ent \u00e0<span class=\"_ _1\"/> des do<span class=\"_ _1\"/>nn\u00e9es sen<span class=\"_ _7\"/>s<span class=\"_ _13\"/>ibles<span class=\"_ _1\"/> qui \u00e9ta<span class=\"_ _7\"/>i<span class=\"_ _13\"/>ent ho<span class=\"_ _1\"/>rs du <span class=\"_ _1\"/>sujet d<span class=\"_ _1\"/>e l\u2019enqu\u00ea<span class=\"_ _1\"/>te. In<span class=\"_ _1\"/>capable<span class=\"_ _1\"/> de </span></span>convaincre l\u2019Auditeur de sa po<span class=\"_ _1\"/>sition, Proximus a entam\u00e9 d<span class=\"_ _1\"/>eux proc\u00e9dures : une devant la Co<span class=\"_ _1\"/>ur d\u2019Appel de Bruxelles et une a<span class=\"_ _1\"/>utre devant le Pr\u00e9sident<span class=\"_ _1\"/> du Conseil de la Concurrence visa<span class=\"_ _1\"/>nt \u00e0 suspendre la communication \u00e0 l\u2019\u00e9quipe d\u2019enqu<span class=\"_ _1\"/>\u00eate des donn\u00e9es \u00ab LPP \u00bb et des donn\u00e9es hors sujet.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> <span class=\"_ _13\"/><span class=\"lsd5 ws18f\">Le<span class=\"_ _13\"/> 5 m<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>s </span></span>2013, la Cour d\u2019Appel a<span class=\"_ _1\"/> rendu une d\u00e9cision f<span class=\"_ _1\"/>avorable dans la proc\u00e9<span class=\"_ _1\"/>dure d\u2019appel dans laquelle il <span class=\"_ _1\"/>est dit que les enqu\u00eat<span class=\"_ _1\"/>eurs n\u2019ont pas le pouv<span class=\"_ _1\"/>oir de saisir les documen<span class=\"_ _1\"/>ts contenant de<span class=\"_ _1\"/>s avis des ju<span class=\"_ _1\"/>ristes d\u2019entreprise e<span class=\"_ _1\"/>t les documen<span class=\"_ _1\"/>ts hors sujet et<span class=\"_ _1\"/> que ces <span class=\"_ _1\"/>documents doivent <span class=\"_ _1\"/>\u00eat<span class=\"lsd4 ws94\">re \u00e9<span class=\"_ _13\"/>cart<span class=\"_ _13\"/>\u00e9s ou d<span class=\"_ _13\"/>\u00e9tr<span class=\"_ _13\"/>uits<span class=\"_ _13\"/>. Il </span>faut noter que cet<span class=\"_ _1\"/>te d\u00e9cision est relativ<span class=\"_ _1\"/>e \u00e0 la proc\u00e9dure et pas<span class=\"_ _1\"/> sur le fond de l\u2019affai<span class=\"_ _1\"/>re. <span class=\"ls1 ws0\"> </span>Le 14 octob<span class=\"_ _1\"/>re 2013, l<span class=\"_ _1\"/>\u2019autori<span class=\"_ _1\"/>t\u00e9 de co<span class=\"_ _1\"/>ncurrence a<span class=\"_ _1\"/> initi\u00e9 un<span class=\"_ _1\"/>e proc\u00e9du<span class=\"_ _7\"/>r<span class=\"_ _13\"/>e de cas<span class=\"_ _1\"/>sation con<span class=\"_ _1\"/>tre cette d<span class=\"_ _1\"/>\u00e9cisio<span class=\"_ _1\"/>n. Proximu<span class=\"_ _1\"/>s s\u2019est join<span class=\"_ _7\"/>t<span class=\"_ _13\"/>e \u00e0 la pro<span class=\"_ _1\"/>c\u00e9dure en<span class=\"_ _1\"/> cassation. Finalement, le 22<span class=\"_ _1\"/> janvier 2015, La Cour de Ca<span class=\"_ _1\"/>ssation a d\u00e9cid\u00e9 de confi<span class=\"_ _1\"/>rmer l\u2019arr\u00eat du<span class=\"ls1 ws0\"> </span>5 mars 2013, \u00e0 l\u2019exception d\u2019un<span class=\"_ _1\"/>e restriction relative<span class=\"_ _1\"/> aux documents plu<span class=\"_ _1\"/>s anciens, qui a \u00e9t\u00e9 annul\u00e9<span class=\"_ _1\"/>e. Il appartient \u00e0 la<span class=\"_ _1\"/> Cour d\u2019appel de pre<span class=\"_ _1\"/>ndre une nouvelle <span class=\"_ _1\"/>d\u00e9cision concernant ce<span class=\"lsdd ws125\">tte rest<span class=\"_ _13\"/>ric<span class=\"_ _13\"/>tion.<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>En mars 2014, <span class=\"_ _1\"/>KPN a retir\u00e9 sa plai<span class=\"_ _1\"/>nte, Mobistar reste le s<span class=\"_ _1\"/>e<span class=\"lscf ws18d\">ul plaignant. Sur<span class=\"_ _1\"/> base des faits<span class=\"_ _1\"/> et des inform<span class=\"_ _1\"/>ations disponibles \u00e0<span class=\"_ _1\"/> la fin d\u00e9cem<span class=\"_ _1\"/>bre 202<span class=\"ls1 ws0\">2<span class=\"lsd1 ws18e\">, la<span class=\"_ _1\"/> </span></span></span>direction n\u2019a pas enr<span class=\"_ _1\"/>egistr\u00e9 de provision pou<span class=\"_ _1\"/>r cette affaire.<span class=\"ls1 ws0\"> </span>Dossie<span class=\"_ _1\"/>rs li\u00e9s<span class=\"_ _1\"/> aux <span class=\"_ _1\"/>tarifs o<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">-<span class=\"lsd1 ws114\">net mobiles</span> </span>Dans la proc\u00e9dure, fa<span class=\"_ _1\"/>isant suite \u00e0 <span class=\"_ _1\"/>une plainte introduite par<span class=\"_ _1\"/> KPN Group Belgium e<span class=\"_ _1\"/>n 2005 aupr\u00e8s du<span class=\"_ _1\"/> Conseil belge de<span class=\"_ _1\"/> la concurrence, c<span class=\"_ _1\"/>e dernier a confirm\u00e9 le 2<span class=\"_ _1\"/>6 mai 2009<span class=\"_ _1\"/> une des <span class=\"_ _1\"/>cinq accusations d'abu<span class=\"_ _1\"/>s de pos<span class=\"_ _1\"/>ition dominante avan<span class=\"_ _1\"/>c\u00e9es par l'Aud<span class=\"_ _1\"/>itorat le 22<span class=\"_ _1\"/> avril 2008, \u00e0<span class=\"_ _1\"/> savoir la p<span class=\"_ _1\"/>ratique, dans les ann\u00e9es 2004 et 2005, d<span class=\"lsd3 ws123\">'un \"ci<span class=\"_ _1\"/>seau tar<span class=\"_ _1\"/>ifaire\" su<span class=\"_ _1\"/>r le mar<span class=\"_ _1\"/>ch\u00e9 prof<span class=\"_ _1\"/>essionn<span class=\"_ _1\"/>el. Le Con<span class=\"_ _1\"/>seil belg<span class=\"_ _1\"/>e de la co<span class=\"_ _1\"/>ncurrenc<span class=\"_ _1\"/>e a consid<span class=\"_ _1\"/>\u00e9r\u00e9 qu<span class=\"_ _1\"/>e les tarif<span class=\"_ _7\"/>s des appels </span>entre clien<span class=\"_ _7\"/>ts de Proximus<span class=\"_ _1\"/> (\"tarifs o<span class=\"_ _1\"/>n<span class=\"ls1 ws0\">-<span class=\"lscf ws19c\">net\") \u00e9taient inf\u00e9rieurs \u00e0 ceux factur\u00e9s par Proximus aux concurrents pour la terminaison d'u<span class=\"lsd1 ws19a\">n ap<span class=\"_ _1\"/>pel de leurs </span></span></span>r\u00e9seaux sur le r<span class=\"_ _1\"/>\u00e9seau de Proximus (=<span class=\"_ _1\"/> tarifs de terminaison), majo<span class=\"_ _1\"/>r\u00e9s d'un certain nomb<span class=\"_ _1\"/>re de co\u00fbts jug<span class=\"_ _1\"/>\u00e9s pertinents. <span class=\"_ _1\"/>Toutes les autres acc<span class=\"_ _1\"/>usations de l'Auditorat ont <span class=\"_ _1\"/>\u00e9t\u00e9 rejet\u00e9es. Le Co<span class=\"_ _1\"/>nseil de la<span class=\"_ _1\"/> concurrence a <span class=\"_ _1\"/>\u00e9galement inflig\u00e9 un<span class=\"_ _1\"/>e amende <span class=\"lsd1 ws119\">de<span class=\"_ _1\"/> 66,3 millions EU<span class=\"_ _1\"/>R \u00e0 Proximus (anciennemen<span class=\"_ _1\"/>t Belgacom </span>Mobile) pour abu<span class=\"_ _1\"/>s de position do<span class=\"_ _1\"/>minante sur le<span class=\"_ _1\"/> march\u00e9 pendant l<span class=\"_ _1\"/>es ann\u00e9es 2004 e<span class=\"_ _1\"/>t 2005. Proxim<span class=\"_ _1\"/>us a \u00e9t\u00e9 contraint <span class=\"_ _1\"/>de payer ce<span class=\"_ _1\"/>tte amende avant l<span class=\"_ _1\"/>e 30 juin 2009 <span class=\"_ _1\"/>et a comptabili<span class=\"_ _1\"/>s\u00e9 cette d\u00e9pense (<span class=\"_ _1\"/>nette de provision<span class=\"_ _1\"/>s existantes) comme<span class=\"_ _1\"/> charge dans l<span class=\"_ _1\"/>e compte de r<span class=\"_ _1\"/>\u00e9sultats du deuxi\u00e8me<span class=\"_ _1\"/> trimestre de<span class=\"_ _1\"/> 2009.<span class=\"ls1 ws0\"> </span>Proximus a introduit un recou<span class=\"_ _1\"/>rs contre la d\u00e9cision du Conseil de la <span class=\"_ _1\"/>concurrence aupr\u00e8s de la Cour d'<span class=\"_ _1\"/>appel de Bruxelles, et dispose d'a<span class=\"_ _1\"/>rguments \u00e0 l\u2019encontre d\u2019un gra<span class=\"lscf ws194\">nd nombre d'\u00e9l\u00e9ment<span class=\"_ _1\"/>s repris dans le<span class=\"_ _1\"/> jugement, entre au<span class=\"_ _1\"/>tres le fait <span class=\"_ _1\"/>que l'impact sur<span class=\"_ _1\"/> le march\u00e9 n'a pa<span class=\"_ _1\"/>s \u00e9t\u00e9 examin<span class=\"_ _1\"/>\u00e9. KPN Group </span>Belgium et Mobista<span class=\"_ _1\"/>r ont \u00e9galement introduit un<span class=\"_ _1\"/> recours contre cet<span class=\"_ _1\"/>te m\u00eame d\u00e9cision.<span class=\"ls1 ws0\"> </span>Suite \u00e0 l\u2019accord <span class=\"_ _1\"/>transactionnel du <span class=\"_ _1\"/>21 octobre 20<span class=\"lsd3 ws1a0\">1<span class=\"_ _1\"/>5, les a<span class=\"_ _1\"/>ppels d<span class=\"_ _1\"/>e Base<span class=\"_ _1\"/> et Mob<span class=\"_ _1\"/>istar con<span class=\"_ _1\"/>tre l<span class=\"_ _1\"/>es d\u00e9cis<span class=\"_ _1\"/>ions de l\u2019<span class=\"_ _1\"/>autori<span class=\"_ _1\"/>t\u00e9 belg<span class=\"_ _1\"/>e de co<span class=\"_ _1\"/>ncurre<span class=\"_ _1\"/>nce ont <span class=\"_ _1\"/>\u00e9t\u00e9 </span>retir\u00e9s.<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s poursu<span class=\"_ _1\"/>it cepend<span class=\"_ _7\"/>ant la proc\u00e9du<span class=\"_ _1\"/>re en app<span class=\"_ _7\"/>el contre cett<span class=\"_ _1\"/>e d\u00e9cisio<span class=\"_ _1\"/>n.<span class=\"ls1 ws0\"> </span>Dans son a<span class=\"_ _1\"/>rr\u00eat interm\u00e9diaire du<span class=\"_ _1\"/> 7 octobre 202<span class=\"_ _1\"/>0, la Cour<span class=\"_ _1\"/> d\u2019Appel de<span class=\"_ _1\"/> Bruxelles a <span class=\"_ _1\"/>annul\u00e9 partiellem<span class=\"_ _1\"/>ent la d\u00e9cision <span class=\"_ _1\"/>du 26 mai<span class=\"_ _1\"/> 2009 du Co<span class=\"_ _7\"/>ns<span class=\"_ _13\"/>eil de la Concurr<span class=\"_ _1\"/>ence, se b<span class=\"_ _1\"/>asant sur<span class=\"_ _1\"/> le rai<span class=\"_ _1\"/>sonnemen<span class=\"_ _1\"/>t que (i) l\u2019<span class=\"_ _1\"/>Autorit<span class=\"_ _1\"/>\u00e9 belg<span class=\"_ _1\"/>e de la con<span class=\"_ _1\"/>currence<span class=\"_ _1\"/> ne pouva<span class=\"_ _1\"/>it pas cons<span class=\"_ _1\"/>tater l\u2019<span class=\"_ _1\"/>existence d<span class=\"_ _1\"/>\u2019<span class=\"lscf ws1a2\">un abus de pos<span class=\"_ _1\"/>ition </span>dominante en 2004<span class=\"_ _1\"/> sur la base<span class=\"_ _1\"/> des documents sa<span class=\"_ _1\"/>isis lors de la p<span class=\"_ _1\"/>erquisition ill\u00e9gale, alors <span class=\"_ _1\"/>que (ii) les d<span class=\"_ _1\"/>ocuments saisis lors d<span class=\"_ _1\"/>e la perquisition ill<span class=\"_ _1\"/>\u00e9gale n\u2019\u00e9taient pas indispensable<span class=\"_ _1\"/>s pour prouver l\u2019existence<span class=\"_ _1\"/> d\u2019un abus en 20<span class=\"_ _1\"/>05. En cons\u00e9quence, la Cour a d<span class=\"_ _1\"/>\u00e9cid\u00e9 que la proc\u00e9dure <span class=\"_ _1\"/>de<span class=\"ws18f\">vait se poursuivre </span>uniquement pou<span class=\"_ _1\"/>r la derni\u00e8re p\u00e9<span class=\"_ _1\"/>riode (tant pour<span class=\"_ _1\"/> les autres a<span class=\"_ _1\"/>rguments de p<span class=\"_ _1\"/>roc\u00e9dure que <span class=\"_ _1\"/>sur le fond). P<span class=\"_ _1\"/>roximus a lanc\u00e9<span class=\"_ _1\"/> un \u00ab pour<span class=\"lse6 ws19a\">voi en cas<span class=\"_ _13\"/>s<span class=\"_ _13\"/>at<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n \u00bb </span>contre l\u2019arr\u00eat dans la mesur<span class=\"_ _1\"/>e o\u00f9, selon Proximus, la d\u00e9c<span class=\"_ _1\"/>ision n\u2019aurait pas d\u00fb \u00eatre annul<span class=\"_ _1\"/>\u00e9e partiellement (2004),<span class=\"ls1 ws0\"> <span class=\"_ _7\"/><span class=\"lsd2 ws1a3\">mais bien to<span class=\"_ _1\"/>talemen<span class=\"_ _7\"/>t (2004 et 20<span class=\"_ _1\"/>05),<span class=\"_ _1\"/> </span></span>pr\u00e9cis\u00e9ment \u00e0 cause de<span class=\"_ _1\"/> l\u2019ill\u00e9galit\u00e9 de la perquisition.<span class=\"ls1 ws0\"> <span class=\"_ _13\"/></span>Ce \u00ab pourvoi en cassation \u00bb a \u00e9<span class=\"_ _1\"/>t\u00e9 rejet\u00e9 le 12 ja<span class=\"_ _1\"/>nvier 2023, ce qui veut dire qu<span class=\"_ _1\"/>e la proc\u00e9dure<span class=\"_ _1\"/> devant la Cour d\u2019Appel<span class=\"_ _1\"/> de Bruxelles <span class=\"_ _1\"/>se poursuit.<span class=\"ls1 ws0\"> </span>En oct<span class=\"_ _13\"/>obre 2009, s<span class=\"lscf ws18d\">ept parties (Telenet, KPN Group Belg<span class=\"_ _1\"/>ium (anciennement Base), K<span class=\"_ _1\"/>PN Belgium Business (Tele 2 B<span class=\"_ _1\"/>elgium), KPN BV (Sympac), B<span class=\"_ _1\"/>T, </span>Verizon, Colt Telecom) on<span class=\"_ _1\"/>t assign\u00e9 Belga<span class=\"_ _1\"/>com Mobile (aujourd\u2019hui <span class=\"_ _1\"/>Proximus et d\u00e9<span class=\"_ _1\"/>sign\u00e9 ci<span class=\"ls1 ws0\">-</span>dessous com<span class=\"_ _1\"/>me Proximus) devan<span class=\"_ _1\"/>t le Tribunal de co<span class=\"lsd3 ws121\">mm<span class=\"_ _7\"/>erce </span>de Bruxelles en formulant<span class=\"_ _1\"/> des griefs similaires \u00e0 <span class=\"_ _1\"/>ceux de l\u2019affaire mentionn\u00e9e c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-</span>dessus (en ce compr<span class=\"_ _1\"/>is le fait que les tarifs Proxi<span class=\"_ _1\"/>mus \u00e0 Proximus constitueraient un<span class=\"_ _1\"/> abus de la <span class=\"_ _1\"/>pr\u00e9tendue pos<span class=\"_ _1\"/>ition dominante de <span class=\"_ _1\"/>Proximus sur le<span class=\"_ _1\"/> march\u00e9 belge),<span class=\"_ _1\"/> mais se r<span class=\"lsd3 ws19b\">\u00e9f<span class=\"_ _1\"/>\u00e9rant \u00e0<span class=\"_ _1\"/> des p<span class=\"_ _1\"/>\u00e9riodes<span class=\"_ _1\"/> diff\u00e9ren<span class=\"_ _1\"/>tes sel<span class=\"_ _1\"/>on les<span class=\"_ _7\"/> </span>plaignants, en particuli<span class=\"_ _1\"/>er de 1999 \u00e0 ce<span class=\"_ _1\"/> jour (avec une d<span class=\"_ _1\"/>emande de 1 EUR \u00e0 <span class=\"_ _1\"/>titre provisionnel et d<span class=\"_ _1\"/>e la d\u00e9signation d\u2019un exp<span class=\"_ _1\"/>ert<span class=\"ls1 ws0\"> </span><span class=\"ws191\">pou<span class=\"_ _1\"/>r \u00e9valuer pr\u00e9cis\u00e9ment </span>le dommage). En novemb<span class=\"_ _1\"/>re 2009, Mobistar a introdu<span class=\"_ _1\"/>it une demande similaire pou<span class=\"_ _1\"/>r la p\u00e9riode post\u00e9rieure \u00e0 2004. C<span class=\"_ _1\"/>es affaires ont \u00e9t\u00e9 remises pou<span class=\"_ _1\"/>r une p\u00e9rio<span class=\"_ _1\"/>de ind\u00e9t<span class=\"_ _1\"/>ermin\u00e9<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span>Suite aux acco<span class=\"_ _1\"/>rds conclus av<span class=\"_ _1\"/>ec Telenet, KPN, BAS<span class=\"_ _1\"/>E Company et<span class=\"_ _1\"/> Orange, les <span class=\"_ _1\"/>seuls plaignants <span class=\"_ _1\"/>restants sont B<span class=\"_ _1\"/>T, Verizon et Colt<span class=\"_ _1\"/> T<span class=\"lsd3 ws1a6\">elecom.<span class=\"_ _1\"/> A fin<span class=\"_ _7\"/> </span>d\u00e9cembr<span class=\"_ _1\"/><span class=\"lsce ws10f\">e 202<span class=\"ls1 ws0\">2<span class=\"lscf ws110\">, la direction a en<span class=\"_ _1\"/>registr\u00e9 une provis<span class=\"_ _1\"/>ion pour cette af<span class=\"_ _1\"/>faire en se basant sur<span class=\"_ _1\"/> sa meilleure estimation e<span class=\"_ _1\"/>t des informations dis<span class=\"_ _1\"/><span class=\"lsd1 ws11a\">ponibles.<span class=\"ls1 ws0\"> </span></span></span></span></span>Doss<span class=\"_ _13\"/>ier M<span class=\"_ _13\"/>Wing<span class=\"_ _13\"/>z <span class=\"ls1 ws0\">- <span class=\"lscf ws110\">partage de <span class=\"_ _1\"/>r\u00e9seau d'acc\u00e8s radio mobil<span class=\"_ _1\"/>e <span class=\"ls1 ws0\"> </span></span></span>Le 22 novembre 2019, Orange Belgium et Proximus ont conclu<span class=\"ls1 ws0\"> <span class=\"_ _3\"/><span class=\"lscf ws1a2\">un accord de partage de leur r\u00e9seau d\u2019acc<span class=\"_ _1\"/>\u00e8s radio (RAN). Telenet, qui conteste<span class=\"_ _1\"/> </span></span>l\u2019accord, a introduit une plain<span class=\"_ _1\"/>te aupr\u00e8s de l\u2019Autorit\u00e9 belge de la <span class=\"_ _1\"/>concurrence, assortie d\u2019une demand<span class=\"_ _1\"/>e de mesures provisoires<span class=\"lsce ws1a8\">. Le 8 janvier 2020,<span class=\"_ _1\"/> </span>l\u2019Autorit\u00e9 belge de la con<span class=\"_ _1\"/>curr<span class=\"lsd3 ws118\">ence, to<span class=\"_ _1\"/>ut en reco<span class=\"_ _1\"/>nnaissan<span class=\"_ _1\"/>t les avan<span class=\"_ _7\"/>t<span class=\"_ _13\"/>ages d<span class=\"_ _1\"/>e l\u2019acco<span class=\"_ _1\"/>rd, a d\u00e9c<span class=\"_ _1\"/>id\u00e9 de susp<span class=\"_ _1\"/>endre l\u2019<span class=\"_ _1\"/>accord<span class=\"_ _1\"/> pendant 2<span class=\"_ _1\"/> mois, la<span class=\"_ _1\"/>issan<span class=\"_ _1\"/>t le temp<span class=\"_ _1\"/>s </span>\u00e0 Orange Belgium et <span class=\"_ _1\"/>Proximus d\u2019avoir des discuss<span class=\"_ _1\"/>ions avec le r\u00e9gulateur des t\u00e9l\u00e9co<span class=\"_ _1\"/>mmunications. Pendant cell<span class=\"_ _1\"/>es<span class=\"ls1 ws0\">-<span class=\"lsd3 ws1a9\">ci, plusieu<span class=\"_ _1\"/>rs actio<span class=\"_ _1\"/>ns de <span class=\"lsd5 ws94\">pr\u00e9p<span class=\"_ _13\"/>ar<span class=\"_ _13\"/>ati<span class=\"_ _13\"/>on<span class=\"_ _13\"/> </span></span></span>restaient possibles. <span class=\"_ _1\"/>En l\u2019absence <span class=\"_ _1\"/>de nouvelle initiative<span class=\"_ _1\"/> des enqu\u00eate<span class=\"_ _1\"/>urs de l\u2019Autorit\u00e9<span class=\"_ _1\"/> belge de la<span class=\"_ _1\"/> concurrence, la<span class=\"_ _1\"/> suspension a pr<span class=\"_ _1\"/>is fin apr\u00e8<span class=\"_ _1\"/>s 2 mois, permettant \u00e0 Proximus <span class=\"_ _1\"/>de mettre en \u0153uv<span class=\"_ _1\"/>re pleinement l\u2019accord<span class=\"_ _1\"/> de partage de son<span class=\"_ _1\"/> r\u00e9seau d\u2019acc\u00e8s <span class=\"lsd7 ws1aa\">radio (RAN). <span class=\"_ _13\"/></span>Apr\u00e8s une enqu<span class=\"_ _1\"/>\u00eate qui a du<span class=\"_ _1\"/>r\u00e9 presque 3 ans, les enqu<span class=\"_ _1\"/>\u00eateurs de l\u2019Autorit\u00e9 belge <span class=\"_ _1\"/>de la Concurrence ont<span class=\"_ _1\"/> d\u00e9cid\u00e9 de rejeter<span class=\"_ _1\"/> la plainte de <span class=\"_ _1\"/>Telenet inconditionnellement <span class=\"lsd4 ws19b\">et de mettr<span class=\"_ _13\"/>e un t<span class=\"_ _13\"/>erme<span class=\"_ _13\"/> \u00e0 </span>la proc\u00e9dure<span class=\"ls1 ws0\">. </span>Proc\u00e9d<span class=\"_ _13\"/>ures fiscales<span class=\"ls1 ws0\"> </span>BICS est engag\u00e9e dans u<span class=\"lsd3 ws118\">ne proc\u00e9d<span class=\"_ _1\"/>ure fiscal<span class=\"_ _1\"/>e avec l'a<span class=\"_ _1\"/>utorit\u00e9<span class=\"_ _1\"/> fiscale i<span class=\"_ _1\"/>ndienne<span class=\"_ _1\"/>. Voir not<span class=\"_ _1\"/>e 2.<span class=\"ls1 ws0\"> </span></span>Exces<span class=\"_ _13\"/>s Profit R<span class=\"_ _13\"/>uling<span class=\"ls1 ws0\"> </span>Le 11 janvier 2016, la<span class=\"_ _1\"/> Commission <span class=\"_ _1\"/>Europ\u00e9enne a communiqu\u00e9<span class=\"_ _1\"/> sa d\u00e9cision de cons<span class=\"_ _1\"/>id\u00e9rer les d\u00e9cisions fi<span class=\"_ _1\"/>scales belges accord\u00e9es a<span class=\"lsd1 ws114\">ux m<span class=\"_ _1\"/>ultinationales </span>concernant \u00ab les b\u00e9n\u00e9fi<span class=\"lscf ws110\">ces exc<span class=\"_ _1\"/>\u00e9dentaires \u00bb (\u00ab Exces<span class=\"_ _1\"/>s Profit Ruling\u00bb) comme un<span class=\"_ _1\"/>e aide d\u2019\u00c9tat ill\u00e9gale (Ci<span class=\"_ _1\"/><span class=\"ls1 ws0\">-<span class=\"lscf ws110\">apr\u00e8s \u00ab</span><span class=\"ff54\">\u202f</span><span class=\"lsd4 ws128\">D\u00e9cis<span class=\"_ _13\"/>io<span class=\"_ _13\"/>n</span><span class=\"ff54\">\u202f</span><span class=\"lscf ws110\">\u00bb). BICS a appliq<span class=\"_ _1\"/>u\u00e9 une telle </span></span></span>d\u00e9cision p<span class=\"_ _1\"/>our le<span class=\"_ _1\"/>s p\u00e9riod<span class=\"_ _1\"/>es 2010<span class=\"ls1 ws0\">-<span class=\"lscf ws110\">2<span class=\"_ _1\"/>014 et a pay\u00e9 l<span class=\"_ _1\"/>es montants r\u00e9cla<span class=\"_ _1\"/>m\u00e9s concernant l\u2019aide p<span class=\"_ _1\"/>r\u00e9sum\u00e9e. De plus, BICS et<span class=\"_ _1\"/> l\u2019Etat belge ont in<span class=\"_ _1\"/>troduit un </span></span>recours contre la d\u00e9cision de la Co<span class=\"_ _1\"/>mmission Europ\u00e9enne devant la C<span class=\"_ _1\"/>our Europ\u00e9enne. La Cour Europ\u00e9e<span class=\"_ _1\"/>nne a statu\u00e9 dans son arr\u00eat <span class=\"lscf ws113\">du 14 f\u00e9vrier </span>2019 en faveur de<span class=\"_ _1\"/> l\u2019Etat belge contre la C<span class=\"_ _1\"/>ommission Europ\u00e9enn<span class=\"_ _1\"/>e sur base de l\u2019abs<span class=\"_ _1\"/>ence de \u00ab sch\u00e9ma d\u2019<span class=\"_ _1\"/>aide d\u2019\u00e9tat \u00bb. La Com<span class=\"_ _1\"/>mission Europ\u00e9enne est all\u00e9e en<span class=\"_ _1\"/> appel d<span class=\"_ _1\"/>e la d\u00e9ci<span class=\"_ _1\"/>sion pr\u00e9<span class=\"_ _1\"/>cit\u00e9e d<span class=\"_ _1\"/>evant l<span class=\"_ _1\"/>a Cour <span class=\"_ _1\"/>Europ\u00e9enne<span class=\"_ _1\"/> de <span class=\"_ _1\"/>Justice (\u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ls113 ws169\">CEJ<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb<span class=\"lsce ws10f\">) le 24 avril 2019. De plus, le 16 septembre 2019, la </span></span></span></span>Commission Europ\u00e9enn<span class=\"_ _1\"/>e a ouvert une enqu\u00eat<span class=\"_ _1\"/>e approfondie dans 39 <span class=\"_ _1\"/>cas de<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">d\u00e9cisio<span class=\"_ _1\"/>ns fisca<span class=\"_ _1\"/>les conc<span class=\"_ _1\"/>ernan<span class=\"_ _1\"/>t les \u00ab b<span class=\"_ _1\"/>\u00e9n\u00e9fices<span class=\"_ _1\"/> exc\u00e9den<span class=\"_ _1\"/>taires \u00bb <span class=\"_ _1\"/>(\u00ab Exces<span class=\"_ _1\"/>s </span></span>Profit Ruling \u00bb) y compris celles ob<span class=\"_ _1\"/>tenues par BICS. Les d\u00e9cisions indi<span class=\"_ _1\"/>viduelles ont \u00e9t\u00e9 publi\u00e9es le 31 <span class=\"lscf ws118\">ao\u00fbt<span class=\"ls1 ws0\"> <span class=\"lsd5 ws129\">2020<span class=\"_ _13\"/>. BI<span class=\"_ _13\"/>CS<span class=\"_ _13\"/> a so<span class=\"_ _13\"/>umi<span class=\"_ _13\"/>s s<span class=\"_ _13\"/>es c<span class=\"_ _13\"/>omme<span class=\"_ _13\"/>nt<span class=\"_ _13\"/>ai<span class=\"_ _13\"/>res<span class=\"_ _13\"/> \u00e0 </span></span></span>la Commission le 29<span class=\"_ _1\"/> <span class=\"ws118\">septembre<span class=\"ls1 ws0\"> <span class=\"lsce ws116\">2020.</span> </span><span class=\"lsd3\">Le 1<span class=\"_ _1\"/>6 septemb<span class=\"_ _1\"/>re 202<span class=\"_ _1\"/>1, la CE<span class=\"_ _1\"/>J a estim<span class=\"_ _1\"/>\u00e9 que la<span class=\"_ _1\"/> D\u00e9cisio<span class=\"_ _1\"/>n a cor<span class=\"_ _1\"/>rectemen<span class=\"_ _1\"/>t consta<span class=\"_ _1\"/>t\u00e9 que<span class=\"_ _1\"/> \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span>les b\u00e9n\u00e9f<span class=\"_ _1\"/>ices </span></span>exc\u00e9denta<span class=\"_ _1\"/>ires<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws118\">\u00bb co<span class=\"_ _1\"/>nstituen<span class=\"_ _1\"/>t un r<span class=\"_ _1\"/>\u00e9gime d\u2019<span class=\"_ _1\"/>aide et a<span class=\"_ _1\"/> renvoy<span class=\"_ _1\"/>\u00e9 l\u2019affa<span class=\"_ _1\"/>ire de<span class=\"_ _1\"/>vant la Cou<span class=\"_ _1\"/>r Euro<span class=\"_ _1\"/>p\u00e9enne po<span class=\"_ _1\"/>ur qu'<span class=\"_ _1\"/>elle d\u00e9cid<span class=\"_ _1\"/>e si le r<span class=\"_ _1\"/>\u00e9gime d<span class=\"_ _1\"/>es \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws121\">b\u00e9n\u00e9f<span class=\"_ _7\"/>ices </span></span>exc\u00e9denta<span class=\"_ _1\"/>ires<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ws118\">\u00bb co<span class=\"_ _1\"/>nstitue<span class=\"_ _1\"/> \u00e9galem<span class=\"_ _1\"/>ent une a<span class=\"_ _1\"/>ide d'\u00c9<span class=\"_ _1\"/>tat ill\u00e9ga<span class=\"_ _1\"/>le, \u00e9tan<span class=\"_ _1\"/>t do<span class=\"_ _1\"/>nn\u00e9 qu'aucu<span class=\"_ _1\"/>ne d\u00e9ci<span class=\"_ _1\"/>sion n'<span class=\"_ _1\"/>a encor<span class=\"_ _1\"/>e \u00e9t\u00e9 pri<span class=\"_ _1\"/>se \u00e0 ce s<span class=\"_ _1\"/>ujet (ni p<span class=\"_ _1\"/>ar le C<span class=\"_ _1\"/>ou<span class=\"ls109 ws15c\">r </span></span>Europ\u00e9enne, ni par la CJ<span class=\"_ _1\"/>E). La direction consid<span class=\"_ _1\"/>\u00e8re que la position p<span class=\"_ _1\"/>rise dans les \u00e9tat<span class=\"_ _1\"/>s financiers refl\u00e8te l<span class=\"_ _1\"/>a meilleure estim<span class=\"lsdd ws11b\">atio<span class=\"lsd1 ws114\">n du r\u00e9sultat final </span></span>probable.<span class=\"ls1 ws0\"> </span>Engagements d<span class=\"_ _13\"/>\u2019invest<span class=\"_ _13\"/>issements<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Au 31<span class=\"ff51 ls1 ws0\"> </span><span class=\"lscf ws191\">d\u00e9cembre 2022,<span class=\"_ _1\"/> le Groupe a<span class=\"_ _1\"/> contract\u00e9 des <span class=\"_ _1\"/>engagements de 97<span class=\"_ _1\"/>7 millions<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd2 ws1a3\">EUR<span class=\"_ _1\"/> (immob<span class=\"_ _1\"/>ilisatio<span class=\"_ _1\"/>ns in<span class=\"_ _1\"/>corporel<span class=\"_ _1\"/>les 1<span class=\"_ _1\"/>9 millio<span class=\"_ _1\"/>ns EU<span class=\"_ _1\"/>R et im<span class=\"_ _1\"/>mobil<span class=\"_ _1\"/>isations<span class=\"_ _1\"/> </span></span>corporelles 958 millions d\u2019EUR<span class=\"lsd3 ws118\">).  L<span class=\"_ _1\"/>es inves<span class=\"_ _1\"/>tissemen<span class=\"_ _1\"/>ts von<span class=\"_ _1\"/>t essent<span class=\"_ _1\"/>iellement<span class=\"_ _1\"/> avoir li<span class=\"_ _1\"/>eu au co<span class=\"_ _1\"/>urs de l\u2019<span class=\"_ _1\"/>ann\u00e9e 20<span class=\"_ _1\"/>23 (\u20ac6<span class=\"_ _1\"/>44 million<span class=\"_ _1\"/>s). <span class=\"ls1 ws0\"> </span></span>En acqu\u00e9rant certains<span class=\"_ _1\"/> droits sur les sp<span class=\"_ _1\"/>ectres en 2022, le g<span class=\"_ _1\"/>roupe s'engage \u00e0 paye<span class=\"_ _1\"/>r des frais annuels tel<span class=\"_ _1\"/>s que pr\u00e9sent\u00e9s c<span class=\"_ _1\"/>i<span class=\"ls1 ws0\">-</span>dessous :<span class=\"ls1 ws0\"> </span>Contribut<span class=\"_ _13\"/>. Contribut<span class=\"_ _13\"/>. annuelle Bande de Existant<span class=\"_ _13\"/><span class=\"lsfc ws14a\">/N</span>Quantit\u00e9 Posit<span class=\"_ _13\"/>ion<span class=\"ls1 ws0\"> </span>Dur\u00e9e<span class=\"ls1 ws0\"> </span>Date de d\u00e9but<span class=\"ls1 ws0\"> </span>Date de fin<span class=\"ls1 ws0\"> </span>unique <span class=\"ls1 ws0\"> </span>obligati<span class=\"_ _13\"/>on spectre<span class=\"ls1 ws0\"> </span>ouveau<span class=\"ls1 ws0\"> </span>(\u20ac million)<span class=\"ws0\"> </span>totale (\u20ac<span class=\"_ _1\"/> million<span class=\"_ _13\"/>) <span class=\"lsff ws148\">(*)</span> 800 MHz<span class=\"ls1 ws0\"> <span class=\"_ _d7\"> </span>Exis<span class=\"_ _13\"/>tant <span class=\"_ _5d\"> </span><span class=\"lsff ws163\">2<span class=\"_ _13\"/> x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _243\"> </span></span>801<span class=\"ls1 ws0\">-<span class=\"ls116 ws14e\">811 / 842</span>-<span class=\"ls100 ws17d\">852 MHz<span class=\"_ _e0\"> </span><span class=\"ls114 ws149\">20 ans</span></span> <span class=\"_ _c8\"> </span><span class=\"ls100 ws14e\">30</span>-<span class=\"lsfd ws14b\">11</span>-<span class=\"lsff ws148\">13<span class=\"_ _c9\"> </span><span class=\"ls100 ws14e\">29</span></span>-<span class=\"lsfd ws14b\">11</span>-<span class=\"ls100 ws14e\">33<span class=\"_ _61\"> </span><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span></span> <span class=\"_ _78\"> </span><span class=\"ls100 ws14e\">28</span> </span>2500<span class=\"ls1 ws0\">-</span><span class=\"ws164\">2520 / 2620<span class=\"ls1 ws0\">-<span class=\"lsfc ws14a\">2640 </span></span></span>2600 MHz<span class=\"ls1 ws0\"> <span class=\"_ _2a\"> </span>Existant<span class=\"_ _13\"/> <span class=\"_ _5d\"> </span><span class=\"ls100 ws164\">2 x 20 <span class=\"lsfa ws149\">MHz</span></span> </span>15 ans<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _98\"> </span><span class=\"lsfe ws14d\">01</span>-<span class=\"lsfe ws14d\">07</span>-</span>12<span class=\"_ _44\"> </span>30<span class=\"ls1 ws0\">-<span class=\"lsfe ws14d\">06</span>-</span>27<span class=\"_ _47\"> </span>20<span class=\"ls1 ws0\"> <span class=\"_ _106\"> </span>7 </span>MHz<span class=\"ls1 ws0\"> </span>700 MHz<span class=\"ls1 ws0\"> <span class=\"_ _244\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"lsff ws163\">2 x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _96\"> </span><span class=\"ls100 ws14e\">723</span>-<span class=\"ls110 ws16e\">733/778</span>-<span class=\"ls116 ws14e\">788 MHz<span class=\"_ _11b\"> </span><span class=\"ls114 ws149\">20<span class=\"_ _13\"/> ans</span></span> <span class=\"_ _c9\"> </span></span>01<span class=\"ls1 ws0\">-</span>09<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">22<span class=\"_ _a6\"> </span>31</span>-</span>08<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">42<span class=\"_ _65\"> </span><span class=\"lsff ws148\">123</span></span> <span class=\"_ _9b\"> </span><span class=\"ls100 ws14e\">52</span> </span>900 MHz<span class=\"ls1 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls10f ws16c\">Nouveau<span class=\"_ _13\"/></span> <span class=\"_ _a8\"> </span><span class=\"lsff ws163\">2<span class=\"_ _13\"/> x 10 MH<span class=\"_ _13\"/>z</span> <span class=\"_ _9c\"> </span></span><span class=\"lsfc\">8<span class=\"_ _13\"/>95<span class=\"ls1 ws0\">-</span>905/94<span class=\"_ _13\"/>0<span class=\"ls1 ws0\">-<span class=\"lsfa ws1ab\">950 MH<span class=\"_ _13\"/>z<span class=\"_ _9d\"> </span><span class=\"ls114 ws149\">20 ans</span></span> <span class=\"_ _96\"> </span></span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _4c\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _7c\"> </span><span class=\"ls100 ws14e\">57</span></span> <span class=\"_ _a3\"> </span><span class=\"ls100 ws14e\">56</span> </span>1800 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"ls100 ws164\">2 x 25 MHz</span> <span class=\"_ _9\"> </span><span class=\"lsff ws148\">1710</span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1735/<span class=\"_ _13\"/>180<span class=\"_ _13\"/>5</span>-<span class=\"lsff ws163\">18<span class=\"_ _13\"/>30 M<span class=\"_ _13\"/>Hz<span class=\"_ _13\"/></span> <span class=\"_ _15\"> </span><span class=\"ls114 ws149\">20 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _109\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _61\"> </span><span class=\"lsff ws148\">110</span></span> <span class=\"_ _74\"> </span><span class=\"ls110 ws16e\">77</span> </span>2100 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _a8\"> </span><span class=\"ls100 ws164\">2 x 25 MHz</span> <span class=\"_ _f\"> </span><span class=\"lsff ws148\">192<span class=\"_ _13\"/>0</span>-<span class=\"lsff ws148\">19<span class=\"_ _13\"/>45<span class=\"_ _13\"/>/21<span class=\"_ _13\"/>10</span>-<span class=\"ls100 ws17d\">2135 MHz</span> <span class=\"_ _15\"> </span><span class=\"ls114 ws149\">2<span class=\"_ _13\"/>0 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-<span class=\"ls117 ws170\">01</span>-<span class=\"ls100 ws14e\">23<span class=\"_ _4c\"> </span>31</span>-<span class=\"lsfd ws14b\">12</span>-<span class=\"ls10f ws16c\">42<span class=\"_ _61\"> </span><span class=\"lsff ws148\">145<span class=\"_ _13\"/></span></span> <span class=\"_ _9b\"> </span><span class=\"ls110 ws16e\">77</span> </span>1400 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau</span> <span class=\"_ _245\"> </span><span class=\"ls10f ws166\">1 x 45 MHz</span> <span class=\"_ _ed\"> </span><span class=\"lsff ws148\">1472</span>-<span class=\"lsff ws163\">15<span class=\"_ _13\"/>17 M<span class=\"_ _13\"/>Hz<span class=\"_ _13\"/></span> <span class=\"_ _2f\"> </span><span class=\"ls114 ws149\">20 ans</span> <span class=\"_ _96\"> </span></span>01<span class=\"ls1 ws0\">-</span>07<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">23<span class=\"_ _a6\"> </span>30</span>-</span>06<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">43<span class=\"_ _229\"> </span><span class=\"lsff ws148\">10<span class=\"_ _13\"/>9</span></span> <span class=\"_ _64\"> </span></span><span class=\"lsfc\">65<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span></span>Jusqu'au 6 3500 MHz<span class=\"ls1 ws0\"> <span class=\"_ _b2\"> </span><span class=\"ls10f ws16c\">Nouveau<span class=\"_ _13\"/></span> <span class=\"_ _b\"> </span><span class=\"lsff ws163\">1 x<span class=\"_ _13\"/> 100 <span class=\"_ _13\"/>MHz<span class=\"_ _13\"/></span> <span class=\"_ _de\"> </span></span><span class=\"ws14e\">3700<span class=\"ls1 ws0\">-<span class=\"lsfe ws14a\">3800 MH<span class=\"_ _13\"/>z</span> </span></span>01<span class=\"ls1 ws0\">-</span>09<span class=\"ls1 ws0\">-<span class=\"ls100 ws14e\">22<span class=\"_ _9c\"> </span></span></span>06<span class=\"ls1 ws0\">-</span>05<span class=\"ls1 ws0\">-<span class=\"ls10f ws16c\">40<span class=\"_ _65\"> </span><span class=\"ls100 ws14e\">56<span class=\"_ _13\"/></span></span> <span class=\"_ _a4\"> </span><span class=\"ls100 ws14e\">24</span> </span>mai 2040<span class=\"ws0\"> </span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>740<span class=\"ls1 ws0\"> </span>385<span class=\"ls1 ws0\"> </span>(*) le<span class=\"_ _1\"/> montan<span class=\"_ _1\"/>t pr\u00e9sent\u00e9 n<span class=\"_ _1\"/>'est pas actua<span class=\"_ _1\"/>lis\u00e9 et incl<span class=\"_ _1\"/>ut un ef<span class=\"_ _1\"/>fet d'in<span class=\"_ _1\"/>flatio<span class=\"_ _1\"/>n estim\u00e9<span class=\"ls1 ws0\"> </span>Proximus obtiendra une l<span class=\"_ _1\"/>icence pour certaines bandes<span class=\"_ _1\"/> de fr\u00e9quences moyennan<span class=\"_ _1\"/>t une \"redevance<span class=\"_ _1\"/> unique\" et des \"redevances an<span class=\"_ _1\"/>nuelles\". La \"redevance unique\"<span class=\"_ _1\"/> peut \u00eatre pay<span class=\"_ _1\"/>\u00e9e en<span class=\"_ _1\"/> une seule fois<span class=\"_ _1\"/> ou par tr<span class=\"_ _1\"/>anches annuelles. La<span class=\"_ _1\"/> \"redevance annu<span class=\"_ _1\"/>elle\" est un<span class=\"_ _1\"/>e redevance<span class=\"_ _1\"/> pou<span class=\"lsd5 ws18f\">r la d<span class=\"_ _13\"/>is<span class=\"_ _13\"/>poni<span class=\"_ _13\"/>b<span class=\"_ _13\"/>il<span class=\"_ _13\"/>it\u00e9<span class=\"_ _13\"/> du </span>spectre et est payabl<span class=\"_ _1\"/>e ind\u00e9pendamment du f<span class=\"_ _1\"/>ait que le spectre<span class=\"_ _1\"/> soit utilis\u00e9 ou non, e<span class=\"_ _1\"/>t est soumise \u00e0 un<span class=\"_ _1\"/> ajustement annu<span class=\"_ _1\"/>el de l'indice.<span class=\"ls1 ws0\"> </span>Les immobilisation<span class=\"_ _1\"/>s corporelles so<span class=\"_ _1\"/>nt principalement l<span class=\"_ _1\"/>i\u00e9es \u00e0 des<span class=\"_ _1\"/> engagements relat<span class=\"_ _1\"/>ifs \u00e0 des <span class=\"_ _1\"/>\u00e9quipements techniques <span class=\"_ _1\"/>et de <span class=\"_ _1\"/>r\u00e9seau dans le<span class=\"_ _1\"/> cadre du<span class=\"_ _1\"/> plan d'investissement<span class=\"ls1 ws0\"> <span class=\"lsd3 ws118\">acc\u00e9l<span class=\"_ _1\"/>\u00e9r\u00e9 pou<span class=\"_ _1\"/>r la fibre<span class=\"_ _1\"/>.<span class=\"ls1 ws0\"> </span></span></span>Engag<span class=\"_ _1\"/>ements d\u2019ach<span class=\"_ _1\"/>ats d\u2019ac<span class=\"_ _1\"/>tions Dans le cadre de dive<span class=\"_ _1\"/>rses acquisitions, il existe des e<span class=\"_ _1\"/>ngagements conditionnels (ea<span class=\"_ _1\"/>rn outs &amp; options<span class=\"_ _1\"/> de vente &amp; engagements d'acha<span class=\"_ _1\"/>t) pour un montant total de 3 millions d'<span class=\"_ _1\"/>EUR \u00e0 la fin de <span class=\"lsce ws116\">2022<span class=\"ls1 ws0\">. </span></span>Autres dro<span class=\"_ _13\"/>its et enga<span class=\"_ _13\"/>gements<span class=\"ls1 ws0\"> </span>Au 31<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd3 ws121\">d\u00e9cembre <span class=\"lsce ws116\">2022<span class=\"lscf ws110\">,<span class=\"_ _1\"/> le Groupe pr\u00e9sent<span class=\"_ _1\"/>ait les autres droits <span class=\"_ _1\"/>et engagements suivant<span class=\"_ _1\"/>s<span class=\"ff51 ls1 ws0\"> <span class=\"ff4d\">: </span></span></span></span></span>Garanti<span class=\"_ _13\"/>es<span class=\"fc17 ls1 ws0\"> </span>Le Groupe a re\u00e7u de<span class=\"_ _1\"/>s garanties pour un <span class=\"_ _1\"/>montant de 2 mill<span class=\"_ _1\"/>ions EUR de ses clients<span class=\"_ _1\"/> en garantie du paiement d<span class=\"_ _1\"/>e leurs cr\u00e9ances com<span class=\"lsd3 ws121\">m<span class=\"_ _1\"/>ercial<span class=\"_ _1\"/>es <span class=\"ws94\">et de 26<span class=\"_ _1\"/> </span></span>millions EUR de <span class=\"_ _1\"/>ses fournisseurs afin de garan<span class=\"_ _1\"/>tir l\u2019ex\u00e9cution de cont<span class=\"_ _1\"/>rats ou de travaux com<span class=\"_ _1\"/>mand\u00e9s par le G<span class=\"_ _1\"/>roupe.<span class=\"ls1 ws0\"> </span>Le Groupe a accor<span class=\"_ _1\"/>d\u00e9 des garantie<span class=\"_ _1\"/>s pour un montant de<span class=\"_ _1\"/> 146 millions <span class=\"_ _1\"/>EUR (y compris les <span class=\"_ _1\"/>garanties bancaires men<span class=\"_ _1\"/>tionn\u00e9es dans <span class=\"lsce ws1ae\">l\u2019annexe 32.2) \u00e0 ses </span>clients ou d\u2019autres pa<span class=\"_ _1\"/>rties tierces pour ga<span class=\"_ _1\"/>rantir, entre autres, l\u2019ex\u00e9c<span class=\"_ _1\"/>ution de contrats ou de<span class=\"_ _1\"/> travaux comm<span class=\"_ _1\"/>and\u00e9s par les clients<span class=\"_ _1\"/> ainsi que le paiement<span class=\"_ _1\"/> de cha<span class=\"_ _1\"/>rges loca<span class=\"_ _1\"/>tives <span class=\"_ _1\"/>relativ<span class=\"_ _1\"/>es aux <span class=\"_ _1\"/>b\u00e2tim<span class=\"_ _1\"/>ents et au<span class=\"_ _1\"/>x site<span class=\"_ _1\"/>s utili<span class=\"_ _1\"/>s\u00e9s pour<span class=\"_ _1\"/> l\u2019ins<span class=\"_ _1\"/>tallati<span class=\"lsd1 ws114\">on d\u2019ant<span class=\"_ _1\"/>ennes.<span class=\"ls1 ws0\"> </span></span>Partena<span class=\"_ _13\"/>riat avec<span class=\"_ _13\"/> HCL Technolo<span class=\"_ _13\"/>gies En2021, Proximus a conclu un <span class=\"_ _1\"/>partenariat avec HCL Technologies e<span class=\"_ _1\"/>n vertu duquel cette soci\u00e9t\u00e9 assurera l'exploitation <span class=\"_ _1\"/>et la ma<span class=\"lse6 ws152\">int<span class=\"_ _13\"/>e<span class=\"_ _13\"/>na<span class=\"_ _13\"/>nce d<span class=\"_ _13\"/>e </span>l'infrastructure de cloud<span class=\"_ _1\"/> de Proximus. Le pa<span class=\"_ _1\"/>rtenariat pr\u00e9voit une <span class=\"lsd3 ws118\">ph<span class=\"_ _1\"/>ase de t<span class=\"_ _1\"/>ransition,<span class=\"_ _1\"/> qui a d<span class=\"_ _1\"/>\u00e9but\u00e9 en<span class=\"_ _1\"/> octo<span class=\"_ _1\"/>bre 2021<span class=\"_ _1\"/> et s'est<span class=\"_ _1\"/> achev\u00e9e<span class=\"_ _1\"/> en f\u00e9vr<span class=\"_ _1\"/>ier 2022.<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span></span>HCL et Proximus ont conclu un a<span class=\"_ _1\"/>ccord de financement d'actifs (mon<span class=\"_ _1\"/>tant nominal de 65 millions d'eu<span class=\"_ _1\"/>ros, valeur comptable de <span class=\"_ _1\"/>50 millions d'euros, voir annexe 5) pour l'infrast<span class=\"lsd3 ws118\">ruc<span class=\"_ _1\"/>ture qui<span class=\"_ _1\"/> reste da<span class=\"_ _1\"/>ns les <span class=\"_ _1\"/>centres <span class=\"_ _1\"/>de don<span class=\"_ _1\"/>n\u00e9es de P<span class=\"_ _1\"/>roximus e<span class=\"_ _1\"/>t sous l<span class=\"_ _1\"/>e contr<span class=\"_ _1\"/>\u00f4le de P<span class=\"_ _1\"/>roximus. <span class=\"_ _1\"/>En plus d<span class=\"_ _1\"/>e ce fina<span class=\"_ _7\"/>ncement </span>pour les actifs existants, le partenariat comp<span class=\"_ _1\"/>rend un bail pour le renouvellement de l'infrastructure (mo<span class=\"_ _1\"/>ntant nominal de 18 <span class=\"ws119\">m<span class=\"_ _1\"/>illions d'eu<span class=\"_ _13\"/>r<span class=\"ws114\">os, valeur </span></span>comptable de 17 million<span class=\"_ _1\"/>s d'euros, vo<span class=\"_ _1\"/>ir annexe 6).<span class=\"ls1 ws0\"> </span>Partena<span class=\"_ _13\"/>riat entre B<span class=\"_ _13\"/>ICS et le gro<span class=\"_ _13\"/>upe Ooredoo<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>BICS a conclu des <span class=\"_ _1\"/>accords contractuels plur<span class=\"_ _1\"/>iannuels en vertu desqu<span class=\"_ _1\"/>els BICS g\u00e9rera le t<span class=\"_ _1\"/>rafic de bout en<span class=\"_ _1\"/> bout pour les op\u00e9rateu<span class=\"_ _1\"/><span class=\"lsd4 ws94\">rs<span class=\"_ _13\"/>. Ces<span class=\"_ _13\"/> accor<span class=\"_ _13\"/>ds<span class=\"_ _13\"/> </span>compren<span class=\"_ _1\"/>nen<span class=\"ws118\">t un <span class=\"_ _1\"/>engagemen<span class=\"_ _7\"/>t (sous r\u00e9serv<span class=\"_ _1\"/>e de sa<span class=\"_ _1\"/>tisfaire \u00e0<span class=\"_ _7\"/> certaines co<span class=\"_ _1\"/>nditions <span class=\"_ _1\"/>de man<span class=\"_ _1\"/>i\u00e8re cont<span class=\"_ _1\"/>inue) d<span class=\"_ _1\"/>e BICS \u00e0 en<span class=\"_ _1\"/>voyer <span class=\"_ _1\"/>du trafic<span class=\"_ _1\"/> entran<span class=\"_ _1\"/>t \u00e0<span class=\"ls1 ws0\"> <span class=\"lsd2 ws115\">certa<span class=\"_ _1\"/>ins </span></span></span>op\u00e9rateurs pour un mo<span class=\"_ _1\"/>ntant cumul\u00e9 ne<span class=\"_ _1\"/> d\u00e9passant pas 50 <span class=\"_ _1\"/>millions d'euros par an av<span class=\"_ _1\"/>ec une dur\u00e9e max<span class=\"_ _1\"/>imale de 3 ans.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-186-2": {
   "value": "Annexe 35. Paiements fond\u00e9s sur des actions Plans d\u2019achat d\u2019actions avec d\u00e9cote En 2022 et 2021, le Groupe a propos\u00e9 des plans d\u2019achat d\u2019actions avec d\u00e9cote.  Dans les plans de 2022 et 2021, Proximus a vendu au senior management du Groupe respectivement 10.229 et 6.438 actions avec une d\u00e9cote de 16,66% par rapport au prix du march\u00e9 (prix avec d\u00e9cote de 13,47 EUR en 2022 et de 14,14 EUR en 2021). Le co\u00fbt de la d\u00e9cote s\u2019\u00e9levait \u00e0 un montant inf\u00e9rieur au million d\u2019euros en 2022 et en 2021 et a \u00e9t\u00e9 comptabilis\u00e9 dans le compte de r\u00e9sultats parmi les d\u00e9penses li\u00e9es \u00e0 la force de travail (cf. annexe 26). Cela a un effet dilutif. Plan de Valeur de Performance En 2013, 2014, 2015, 2016, 2017et 2018, Proximus a lanc\u00e9 des tranches du \u00ab Plan de Valeur de Performance \u00bb pour le senior management. Conform\u00e9ment au plan \u00e0 long terme de \u00ab Valeur de Performance \u00bb, les octrois sont conditionnels \u00e0 une p\u00e9riode de blocage de trois ans \u00e0 la fin de laquelle ils sont acquis. L\u2019exercice potentiel des droits d\u00e9pend de l\u2019atteinte de conditions li\u00e9es au march\u00e9 bas\u00e9es sur le Rendement Total pour les Actionnaires chez Proximus par rapport \u00e0 celui d\u2019un groupe de soci\u00e9t\u00e9s comparables. Apr\u00e8s la p\u00e9riode d\u2019acquisition, les droits peuvent \u00eatre exerc\u00e9s pendant quatre ans. En cas de d\u00e9part volontaire pendant la p\u00e9riode d\u2019acquisition, tous les droits non encore acquis ainsi que ceux d\u00e9j\u00e0 acquis mais non encore exerc\u00e9s sont annul\u00e9s. En cas de d\u00e9part involontaire (sauf pour motif grave), ou de d\u00e9part \u00e0 la pension, les droits continuent \u00e0 \u00eatre acquis pendant la p\u00e9riode normale de trois ans. Le Groupe d\u00e9termine la juste valeur de l\u2019offre \u00e0 la date d\u2019octroi et les charges sont reconnues lin\u00e9airement sur la dur\u00e9e d\u2019acquisition avec un accroissement parmi les capitaux propres pour les instruments fond\u00e9s sur actions (non significatif \u00e0 ce jour) et les dettes pour les instruments r\u00e9gl\u00e9s en tr\u00e9sorerie. Pour les paiements fond\u00e9s sur des actions r\u00e9gl\u00e9s en tr\u00e9sorerie, la dette est r\u00e9estim\u00e9e p\u00e9riodiquement. Les justes valeurs au 31 d\u00e9cembre 2022 pour les tranches jusqu\u2019en 2018 s\u2019\u00e9levaient respectivement \u00e0 0 EUR pour chacune des tranches.  La charge annuelle pour ces tranches s\u2019\u00e9levait \u00e0 0 millions EUR. Le calcul des simulations de rendement total pour les actionnaires bas\u00e9 sur le mod\u00e8le Monte Carlo pour la p\u00e9riode de performance restante pour des octrois avec des conditions de march\u00e9 reprend les hypoth\u00e8ses suivantes au 31 d\u00e9cembre 2022 : Au 31 d\u00e9cembre 2021 2022 Moyenne pond\u00e9r\u00e9e des rendements sans risques  -0,38% 2,14% Volatilit\u00e9 attendue - soci\u00e9t\u00e9  24,27%-24,84%  32,42%-38,15% Volatilit\u00e9 attendue - soci\u00e9t\u00e9s comparables  12,03%-49,51%  15,61%-75,28% Moyenne pond\u00e9r\u00e9e de la dur\u00e9e restante de la p\u00e9riode de valorisation  1,65  0,45 En 2019, 2020 et 2021, Proximus a lanc\u00e9 des tranches du nouveau \u00ab plan de valeur de performance \u00bb pour le senior management. Conform\u00e9ment au nouveau plan \u00e0 long terme de \u00ab Valeur de Performance \u00bb r\u00e9gl\u00e9 en tr\u00e9sorerie, les octrois sont bloqu\u00e9s pendant une p\u00e9riode de trois ans \u00e0 la fin de laquelle ils sont acquis. Le montant final pay\u00e9 d\u00e9pend des r\u00e9sultats de 3 indicateurs de performance cl\u00e9s qui sont le Rendement Total pour les Actionnaires chez Proximus par rapport \u00e0 celui d\u2019un groupe de soci\u00e9t\u00e9s comparables (40%), le flux de tr\u00e9sorerie libre (40%) et l\u2019index de r\u00e9putation (20%). L\u2019indicateur de performance cl\u00e9 final est la moyenne des calculs interm\u00e9diaires des 3 ann\u00e9es calendrier.\u202f  La juste valeur et la charge annuelle des tranches 2020, 2021 et 2022 s\u2019\u00e9levaient respectivement \u00e0 5, 4 et 2 millions EUR au 31 d\u00e9cembre 2022 sur base des chiffres courants. La charge annuelle pour ces tranches s\u2019\u00e9l\u00e8ve \u00e0 2, 3 et 2 millions EUR.\u202f ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-188-2": {
   "value": "Annexe 36. Relations avec le r\u00e9viseur d\u2019entreprises Le Groupe a pris en charges en 2022 un montant de 3.290.070 EUR pour les honoraires des r\u00e9viseurs d\u2019entreprise du Groupe dans le cadre de leurs mandats d\u2019audit et de leurs autres missions de contr\u00f4le ainsi qu\u2019un montant de 224.315 EUR pour d\u2019autres missions. Ce dernier montant est d\u00e9taill\u00e9 comme suit :  EUR R\u00e9viseur R\u00e9seau du r\u00e9viseur Mandat audit  1.184.684  1.303.048 Autres missions de contr\u00f4le  107.776  694.562 Autres missions  135.226  89.089 Total 1.427.686 2.086.699 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-189-2": {
   "value": "Annexe<span class=\"_ _13\"/> 37. Info<span class=\"_ _13\"/>rmatio<span class=\"_ _13\"/>n secto<span class=\"_ _13\"/>rielle<span class=\"ls1 ws0\"> </span>Les segments op\u00e9ra<span class=\"_ _1\"/>tionnels du Groupe sont \u00e9<span class=\"_ _1\"/>tablis sur la base des<span class=\"_ _1\"/> composants qui sont \u00e9valu<span class=\"_ _1\"/>\u00e9s r\u00e9guli\u00e8rement pa<span class=\"_ _1\"/>r le principal <span class=\"ws118\">d\u00e9cid<span class=\"_ _1\"/>eur </span>op\u00e9rationnel pour d\u00e9cide<span class=\"_ _1\"/>r comment alloue<span class=\"_ _1\"/>r les ressources et \u00e9value<span class=\"_ _1\"/>r la performance. <span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>Le Groupe a d\u00e9te<span class=\"_ _1\"/>rmin\u00e9 que le principa<span class=\"lsd3 ws118\">l d<span class=\"_ _1\"/>\u00e9cideu<span class=\"_ _1\"/>r op\u00e9rat<span class=\"_ _1\"/>ionnel es<span class=\"_ _1\"/>t le <span class=\"_ _1\"/>Comit\u00e9 Ex<span class=\"_ _1\"/>\u00e9cutif de<span class=\"_ _1\"/> Proximu<span class=\"_ _1\"/>s. <span class=\"ls1 ws0\"> </span></span>Les segments op\u00e9ra<span class=\"_ _1\"/>tionnels sont largement o<span class=\"_ _1\"/>rganis\u00e9s selon la natu<span class=\"_ _1\"/>re des produits et <span class=\"_ _1\"/>services fournis et la zone g<span class=\"_ _1\"/>\u00e9ographique,<span class=\"ls1 ws0\"> <span class=\"lse6 ws152\">et s<span class=\"_ _13\"/>ont<span class=\"_ _13\"/></span><span class=\"ff51\"> </span>:  </span>\u2022<span class=\"ff56\"> </span>Domest<span class=\"_ _1\"/>ic<span class=\"ff51 fc3 ls1 ws0\"> <span class=\"ff4d fs3e lscf ws113\">: segment fournissant des services de <span class=\"ws110\">communication et info<span class=\"_ _1\"/>rmatiques aux clients r\u00e9sidenti<span class=\"_ _1\"/>els, aux soci\u00e9t\u00e9s et aux <span class=\"_ _1\"/>march\u00e9s </span></span></span>\u00ab<span class=\"ff54\">\u202f</span><span class=\"lsd1 ws11a\">wholesale</span><span class=\"ff54\">\u202f</span><span class=\"lsd1 ws114\">\u00bb en Belgique et le B<span class=\"_ _1\"/>enelux ;<span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> </span>Internati<span class=\"_ _13\"/>onal Ca<span class=\"_ _13\"/>rrier Services (B<span class=\"_ _13\"/>ICS)<span class=\"ff4d fs3e ls1 ws0\"> <span class=\"fc3 lscf ws110\">est responsable des activit\u00e9s de<span class=\"_ _1\"/> \u00ab<span class=\"ff51 ls1 ws0\"> </span><span class=\"lsd5 ws94\">car<span class=\"_ _13\"/>ri<span class=\"_ _13\"/>er<span class=\"_ _13\"/><span class=\"ff51 ls1 ws0\"> </span><span class=\"lsce ws116\">\u00bb <span class=\"lsd2 ws115\">interna<span class=\"_ _1\"/>tional<span class=\"ls1 ws0\"> <span class=\"_ _1\"/><span class=\"lscf ws110\">sur les march\u00e9s int<span class=\"_ _1\"/>ernationaux d<span class=\"lsd4 ws128\">e </span></span></span></span></span></span></span></span>communication <span class=\"ls1 ws0\">; </span>\u2022<span class=\"ff56\"> </span>TeleSign<span class=\"ff4d fs3e fc3 ls1 ws0\"> <span class=\"lsd3 ws118\">est sp\u00e9cialis<span class=\"_ _1\"/>\u00e9e dans l<span class=\"_ _1\"/>e doma<span class=\"_ _1\"/>ine de l'au<span class=\"_ _7\"/>t<span class=\"_ _13\"/>hentif<span class=\"_ _1\"/>ication <span class=\"_ _1\"/>s\u00e9curis<span class=\"_ _1\"/>\u00e9e et de l'<span class=\"_ _7\"/>i<span class=\"_ _13\"/>dentit<span class=\"_ _1\"/>\u00e9 digital<span class=\"_ _1\"/>e, et un<span class=\"_ _1\"/> partena<span class=\"_ _1\"/>ire de <span class=\"_ _1\"/>confiance<span class=\"_ _1\"/> des <span class=\"lsd5 ws94\">plus<span class=\"_ _13\"/> </span></span></span>grandes marques Int<span class=\"_ _1\"/>ernet mondiales, des champ<span class=\"_ _1\"/>ions du num\u00e9rique <span class=\"_ _1\"/>et des entreprises natives du<span class=\"_ _1\"/> cloud.<span class=\"ls1 ws0\"> </span>Le princ<span class=\"_ _1\"/>ipal d\u00e9cid<span class=\"_ _1\"/>eur op\u00e9<span class=\"_ _1\"/>rationn<span class=\"_ _1\"/>el \u00e9value l<span class=\"_ _7\"/>es performanc<span class=\"_ _1\"/>es et p<span class=\"_ _1\"/>rend des d<span class=\"_ _1\"/>\u00e9cision<span class=\"_ _1\"/>s concer<span class=\"_ _1\"/>nant l'all<span class=\"_ _1\"/>ocati<span class=\"_ _1\"/>on des re<span class=\"_ _1\"/>ssources <span class=\"_ _1\"/>et les pe<span class=\"_ _1\"/>rforma<span class=\"_ _1\"/>nces en fonction<span class=\"_ _1\"/> de l'EB<span class=\"_ _1\"/>ITDA ne<span class=\"_ _1\"/>t des \u00e9l\u00e9m<span class=\"_ _1\"/>ents occa<span class=\"_ _7\"/>s<span class=\"_ _13\"/>ionnel<span class=\"_ _1\"/>s. Au s<span class=\"_ _1\"/>ein du seg<span class=\"_ _7\"/>ment Domesti<span class=\"_ _1\"/>c, le chiff<span class=\"_ _1\"/>res d\u2019a<span class=\"_ _1\"/>ffaires <span class=\"_ _1\"/>est exa<span class=\"lscf ws110\">min\u00e9<span class=\"_ _1\"/> par le principal d\u00e9<span class=\"_ _1\"/>cideur </span>op\u00e9ratio<span class=\"_ _1\"/>nnel par <span class=\"_ _1\"/>march\u00e9, <span class=\"_ _1\"/>\u00e0 savo<span class=\"_ _1\"/>ir les march<span class=\"_ _1\"/>\u00e9s r\u00e9si<span class=\"_ _1\"/>dentiel (<span class=\"_ _1\"/>composa<span class=\"_ _1\"/>nte CBU),<span class=\"_ _1\"/> profes<span class=\"_ _1\"/>sionnel<span class=\"_ _1\"/> (composa<span class=\"_ _1\"/>nte <span class=\"_ _1\"/>EBU) et d<span class=\"_ _1\"/>e whole<span class=\"_ _1\"/>sale (c<span class=\"lsda ws122\">omposante CWS). <span class=\"ls1 ws0\"> </span></span>L\u2019information relative aux<span class=\"_ _1\"/> immobilisations n\u2019est pas<span class=\"_ _1\"/> fournie au principal d\u00e9c<span class=\"_ _1\"/>ideur op\u00e9rationnel par l<span class=\"_ _1\"/>es segments op\u00e9rat<span class=\"_ _1\"/>ionnels mais par domaine<span class=\"_ _1\"/>s cl\u00e9s qui sont par exe<span class=\"_ _1\"/>mple fibre, mo<span class=\"_ _1\"/>bile, contenu\u2026<span class=\"ls1 ws0\"> </span>Le financement du G<span class=\"_ _1\"/>roupe (co\u00fbts et p<span class=\"_ _1\"/>roduits financiers inclus) ains<span class=\"_ _1\"/>i que la charge d\u2019imp\u00f4t<span class=\"_ _1\"/>s sont g\u00e9r\u00e9s au niveau du <span class=\"_ _1\"/>Groupe et<span class=\"ls1 ws0\"> <span class=\"lsd1 ws119\">ne sont pas allou\u00e9s </span></span>aux segments op\u00e9rationn<span class=\"_ _1\"/>els. <span class=\"ls1 ws0\"> </span>Les r\u00e8gles comptables appliqu\u00e9es aux segments op\u00e9rationnels sont identiques aux p<span class=\"ws110\">rincipales r\u00e8gles c<span class=\"_ _1\"/>omptables du Groupe. Le<span class=\"_ _1\"/>s r\u00e9sultats des </span>segments op\u00e9rationnels<span class=\"_ _1\"/> sont donc mesur\u00e9s d<span class=\"_ _1\"/>e fa\u00e7on similaire au <span class=\"_ _1\"/>r\u00e9sultat op\u00e9rationnel publi\u00e9 dan<span class=\"_ _1\"/>s les \u00e9tats financiers consol<span class=\"_ _1\"/>i<span class=\"lsd2 ws0\">d\u00e9s. C<span class=\"_ _1\"/>es r\u00e9s<span class=\"_ _1\"/>ultats so<span class=\"_ _1\"/>nt </span>cependa<span class=\"_ _1\"/>nt rapport\u00e9<span class=\"_ _1\"/>s en excluant<span class=\"_ _1\"/> les \u00e9l\u00e9ments<span class=\"_ _1\"/> occa<span class=\"lsd1 ws114\">sionnels mais en <span class=\"_ _1\"/>incluant les amortissements et int\u00e9r\u00eats sur locations. Le<span class=\"_ _1\"/>s \u00e9l\u00e9ments </span>occasionnels sont d\u00e9finis par le <span class=\"_ _1\"/>Groupe comme \u00e9tant ceux, mat\u00e9riels, non li\u00e9s <span class=\"_ _1\"/>aux activit\u00e9s op\u00e9rationnelles habituelles du G<span class=\"_ _1\"/>r<span class=\"lsd2 ws0\">oupe (v<span class=\"_ _1\"/>oir d\u00e9fin<span class=\"_ _1\"/>itions). <span class=\"_ _1\"/><span class=\"ls1\"> </span></span>Les transa<span class=\"_ _1\"/>ctions<span class=\"_ _1\"/> ent<span class=\"lsd3 ws118\">re le<span class=\"_ _1\"/>s entit\u00e9s<span class=\"_ _1\"/> l\u00e9gales<span class=\"_ _1\"/> du Group<span class=\"_ _1\"/>e sont f<span class=\"_ _1\"/>actur\u00e9e<span class=\"_ _1\"/>s conf<span class=\"_ _1\"/>orm\u00e9ment au<span class=\"_ _1\"/> princip<span class=\"_ _1\"/>e de ple<span class=\"_ _1\"/>ine con<span class=\"_ _1\"/>currenc<span class=\"_ _1\"/>e.<span class=\"ls1 ws0\"> </span></span>Depuis janvier 2021, les modificati<span class=\"_ _1\"/>ons suivantes ont \u00e9t\u00e9 apport\u00e9es \u00e0 <span class=\"_ _1\"/>l'information sectorielle<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"lsdd ws11b\">: <span class=\"ls1 ws0\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _245\"> </span><span class=\"ff4d ls104 ws155\">L<span class=\"_ _13\"/>'ancien segment<span class=\"_ _13\"/> ICS a \u00e9t\u00e9 scind\u00e9 en BICS et TeleSign. Domestic est le segment op<span class=\"_ _13\"/>\u00e9rationnel pour les march\u00e9s belges. </span><span class=\"ff4d\"> </span></span>\u2022<span class=\"ff56\"> <span class=\"_ _245\"> </span><span class=\"ff4d ls104 ws155\">L<span class=\"_ _13\"/>es revenus Domest<span class=\"_ _13\"/>ic n'incluent plus les \u00e9liminations en<span class=\"_ _13\"/>tre Domestic et<span class=\"_ _13\"/> BICS. Celles</span><span class=\"ff4d\">-<span class=\"ls107 wsa1\">ci sont<span class=\"_ _13\"/> d\u00e9sormais d<span class=\"_ _13\"/>\u00e9clar<span class=\"_ _13\"/>\u00e9es s\u00e9par<span class=\"_ _13\"/>\u00e9ment<span class=\"_ _13\"/> </span></span></span>dans la c<span class=\"_ _13\"/>at\u00e9go<span class=\"ls106 wsf\">r<span class=\"_ _13\"/>ie \u00ab<span class=\"ff54 ls1 ws0\">\u202f</span><span class=\"ls10b ws15e\">\u00c9limination<span class=\"_ _13\"/>s<span class=\"ff54 ls1 ws0\">\u202f<span class=\"ff4d\">\u00bb. </span></span></span></span>Au 31 d\u00e9cembr<span class=\"_ _13\"/>e 2022<span class=\"ls1 ws0\"> </span>Groupe Proximus<span class=\"ls1 ws0\"> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ws14c\">jacent par seg<span class=\"_ _13\"/>ment</span> </span>Amort. et Rapport\u00e9 Occasio<span class=\"_ _13\"/>n<span class=\"ls1 ws0\">- </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>int\u00e9r<span class=\"_ _13\"/>\u00eats su<span class=\"_ _13\"/>r Sous<span class=\"ls1 ws0\">-<span class=\"ls126 ws17e\">jacents</span></span>Dome<span class=\"_ _13\"/>stic<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _96\"> </span><span class=\"ls11c ws16b\">BI<span class=\"_ _13\"/>CS<span class=\"_ _13\"/></span> <span class=\"_ _d3\"> </span><span class=\"lsfa ws149\">TeleS<span class=\"_ _13\"/>ign<span class=\"_ _13\"/></span> <span class=\"_ _245\"> </span><span class=\"lsfb ws166\">Eliminati<span class=\"_ _13\"/>ons</span> </span>(IFRS 1<span class=\"_ _13\"/>6)<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>nels<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>locatio<span class=\"_ _13\"/>ns<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Chiffre d<span class=\"_ _13\"/>'aff<span class=\"_ _13\"/>aires<span class=\"_ _13\"/> net<span class=\"ls1 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ls100 ws14e\">5.853</span> <span class=\"_ _ca\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _ca\"> </span><span class=\"ls100 ws14e\">5.8<span class=\"_ _13\"/>53</span> <span class=\"_ _de\"> </span><span class=\"ls10f ws16c\">4.416</span> <span class=\"_ _9a\"> </span><span class=\"lsff ws148\">1.<span class=\"_ _13\"/>130<span class=\"_ _13\"/></span> <span class=\"_ _fe\"> </span><span class=\"ls10f ws16c\">473</span> <span class=\"_ _be\"> </span>-<span class=\"lsff ws148\">166</span> </span>Autres<span class=\"_ _1\"/> produi<span class=\"_ _1\"/>ts d'exploi<span class=\"_ _1\"/>tation<span class=\"ls1 ws0\"> <span class=\"_ _200\"> </span><span class=\"lsfc ws14a\">60</span> <span class=\"_ _cb\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _64\"> </span>-5 <span class=\"_ _60\"> </span><span class=\"ls100 ws14e\">56</span> <span class=\"_ _dc\"> </span><span class=\"lsfc ws14a\">62</span> <span class=\"_ _37\"> </span>2 <span class=\"_ _e1\"> </span>1 <span class=\"_ _9b\"> </span>-9 </span>Revenus totaux<span class=\"ls1 ws0\"> </span>5.9<span class=\"_ _13\"/>14<span class=\"ls1 ws0\"> </span>0 -5 5.909<span class=\"ls1 ws0\"> </span>4.478<span class=\"ls1 ws0\"> </span>1.132<span class=\"ls1 ws0\"> </span>473<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">174<span class=\"_ _13\"/></span> Achats d<span class=\"_ _1\"/>e mat\u00e9ri<span class=\"_ _1\"/>el et de ser<span class=\"_ _1\"/>vices li\u00e9s -<span class=\"lsff ws148\">2.186<span class=\"_ _13\"/></span> <span class=\"_ _be\"> </span>-1 <span class=\"_ _78\"> </span>0 <span class=\"_ _d9\"> </span>-<span class=\"lsff ws148\">2.18<span class=\"_ _13\"/>7</span> <span class=\"_ _11b\"> </span>-<span class=\"lsff ws148\">1.118<span class=\"_ _13\"/></span> <span class=\"_ _9a\"> </span>-<span class=\"lsfc ws14a\">869</span> <span class=\"_ _248\"> </span>-<span class=\"lsfc ws14a\">360</span> <span class=\"_ _bf\"> </span><span class=\"lsff ws148\">159<span class=\"_ _13\"/></span> aux ventes<span class=\"ls1 ws0\"> </span>Marg<span class=\"_ _13\"/>e di<span class=\"_ _13\"/>recte<span class=\"ls1 ws0\"> </span>3.728<span class=\"ls1 ws0\"> </span>-1 -5 3.722<span class=\"ls1 ws0\"> </span>3.360<span class=\"ls1 ws0\"> </span>263<span class=\"ls1 ws0\"> </span>114<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">15</span> D\u00e9penses li\u00e9es \u00e0 la for<span class=\"_ _1\"/>ce de travail <span class=\"ls1 ws0\"> <span class=\"_ _b3\"> </span>-<span class=\"lsfe ws14d\">1.301</span> <span class=\"_ _a1\"> </span>0 <span class=\"_ _64\"> </span><span class=\"ls100 ws14e\">36</span> <span class=\"_ _18\"> </span>-<span class=\"lsff ws148\">1.<span class=\"_ _13\"/>265<span class=\"_ _13\"/></span> <span class=\"_ _9a\"> </span>-<span class=\"lsff ws148\">1.1<span class=\"_ _13\"/>11</span> <span class=\"_ _229\"> </span>-<span class=\"ls116 ws167\">85</span> <span class=\"_ _18\"> </span>-<span class=\"ls110 ws16e\">71</span> <span class=\"_ _e1\"> </span>2 </span>D\u00e9penses non<span class=\"ls1 ws0\">-</span>li\u00e9es \u00e0 la force de -<span class=\"lsfc ws14a\">601</span> <span class=\"_ _be\"> </span>-<span class=\"ls116 ws167\">83</span> <span class=\"_ _d6\"> </span><span class=\"lsff ws148\">13<span class=\"_ _13\"/></span> <span class=\"_ _2f\"> </span>-<span class=\"lsfc ws14a\">671</span> <span class=\"_ _65\"> </span>-<span class=\"ls100 ws14e\">584<span class=\"_ _13\"/></span> <span class=\"_ _6a\"> </span>-<span class=\"ls100 ws14e\">58</span> <span class=\"_ _7c\"> </span>-<span class=\"ls10f ws16c\">41</span> <span class=\"_ _d6\"> </span><span class=\"lsff ws148\">13<span class=\"_ _13\"/></span> travail<span class=\"ls1 ws0\"> </span>Total des d\u00e9<span class=\"_ _1\"/>penses d'ex<span class=\"_ _1\"/>ploitation<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">1.90<span class=\"_ _13\"/>2</span> -<span class=\"ls116 ws167\">83</span> 49<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">1.93<span class=\"_ _13\"/>6</span> -<span class=\"lsff ws148\">1.6<span class=\"_ _13\"/>95</span> -<span class=\"lsff ws148\">143<span class=\"_ _13\"/></span> -<span class=\"lsff ws148\">11<span class=\"_ _13\"/>2</span> 15<span class=\"ls1 ws0\"> </span>BENEFI<span class=\"_ _13\"/>CE OPERATIO<span class=\"_ _13\"/>NNEL avant 1.826<span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">84</span> 44<span class=\"ls1 ws0\"> </span>1.786<span class=\"ls1 ws0\"> </span>1.665<span class=\"ls1 ws0\"> </span>120<span class=\"ls1 ws0\"> </span>1 0 amortis<span class=\"_ _13\"/>sements Amortissement<span class=\"_ _13\"/>s <span class=\"_ _249\"> </span>-<span class=\"lsff ws148\">1.179<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> B\u00e9n\u00e9fice op\u00e9r<span class=\"_ _13\"/>ationnel<span class=\"ws0\"> </span>647<span class=\"ls1 ws0\"> </span>Charges financi\u00e8res<span class=\"_ _13\"/> nettes<span class=\"ws0\"> <span class=\"_ _52\"> </span>-<span class=\"ls10f ws16c\">49</span> <span class=\"_ _78\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _75\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> </span>Part da<span class=\"_ _1\"/>ns la per<span class=\"_ _1\"/>te d'entr<span class=\"_ _1\"/>eprises mi<span class=\"_ _1\"/>ses -<span class=\"ls100 ws14e\">20</span> <span class=\"_ _78\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _75\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> en \u00e9quivalence<span class=\"ls1 ws0\"> </span>B\u00e9n\u00e9fice av<span class=\"_ _13\"/>ant imp\u00f4t<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>578<span class=\"ls1 ws0\"> </span>Charge d'imp\u00f4ts<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _189\"> </span>-<span class=\"lsff ws148\">12<span class=\"_ _13\"/>8<span class=\"_ _13\"/></span> <span class=\"_ _60\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _75\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> </span>B\u00e9n\u00e9fice net<span class=\"_ _13\"/><span class=\"ws0\"> </span>450<span class=\"ls1 ws0\"> </span>Attribuable aux<span class=\"ls1 ws0\"> : </span>0 Actionnaires de la maison <span class=\"_ _13\"/>m\u00e8re (part 450<span class=\"ls1 ws0\"> </span>du groupe)<span class=\"ls1 ws0\"> </span>Int\u00e9r\u00eats minoritai<span class=\"_ _13\"/>res<span class=\"ws0\"> <span class=\"_ _24a\"> </span>0 <span class=\"_ _6f\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> </span>Au 31 d\u00e9cembre 2021<span class=\"ls1 ws0\"> </span>Groupe <span class=\"ls1 ws0\">Proximus<span class=\"_ _13\"/> </span>Sous<span class=\"_ _13\"/><span class=\"ls1 ws0\">-<span class=\"ws14c\">jacent par seg<span class=\"_ _13\"/>ment</span> </span>Amort. et Rapport\u00e9 Occasio<span class=\"_ _13\"/>n<span class=\"ls1 ws0\">- </span>(en millions EU<span class=\"_ _13\"/>R)<span class=\"ls1 ws0\"> </span>int\u00e9r<span class=\"_ _13\"/>\u00eats su<span class=\"_ _13\"/>r Sous<span class=\"ls1 ws0\">-<span class=\"ls126 ws17e\">jacents</span></span>Dome<span class=\"_ _13\"/>stic<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _96\"> </span><span class=\"ls11c ws16b\">BI<span class=\"_ _13\"/>CS<span class=\"_ _13\"/></span> <span class=\"_ _d3\"> </span><span class=\"lsfa ws149\">TeleS<span class=\"_ _13\"/>ign<span class=\"_ _13\"/></span> <span class=\"_ _245\"> </span><span class=\"lsfb ws166\">Eliminati<span class=\"_ _13\"/>ons</span> </span>(IFRS 1<span class=\"_ _13\"/>6)<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>nels<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>locatio<span class=\"_ _13\"/>ns<span class=\"_ _13\"/><span class=\"ls1 ws0\"> </span>Chiffre d<span class=\"_ _13\"/>'aff<span class=\"_ _13\"/>aires<span class=\"_ _13\"/> net<span class=\"ls1 ws0\"> <span class=\"_ _163\"> </span><span class=\"ls100 ws14e\">5.537</span> <span class=\"_ _2f\"> </span>0 <span class=\"_ _78\"> </span>-1 <span class=\"_ _c0\"> </span><span class=\"ls100 ws14e\">5.537</span> <span class=\"_ _67\"> </span><span class=\"ls100 ws14e\">4.333</span> <span class=\"_ _e2\"> </span><span class=\"lsfc ws14a\">997</span> <span class=\"_ _45\"> </span><span class=\"ls100 ws14e\">326</span> <span class=\"_ _bf\"> </span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">120<span class=\"_ _13\"/></span> </span>Autres<span class=\"_ _1\"/> produi<span class=\"_ _1\"/>ts d'ex<span class=\"_ _13\"/>ploitat<span class=\"_ _13\"/>ion<span class=\"ls1 ws0\"> <span class=\"_ _fa\"> </span><span class=\"ls10f ws16c\">42</span> <span class=\"_ _77\"> </span>0 <span class=\"_ _fb\"> </span>0 <span class=\"_ _64\"> </span><span class=\"ls10f ws16c\">41</span> <span class=\"_ _dc\"> </span><span class=\"ls10f ws16c\">48</span> <span class=\"_ _dc\"> </span>2 <span class=\"_ _e1\"> </span>1 <span class=\"_ _60\"> </span>-<span class=\"lsff ws148\">10<span class=\"_ _13\"/></span> </span>Revenus totaux<span class=\"ls1 ws0\"> </span>5.579<span class=\"ls1 ws0\"> </span>0 -1 5.578<span class=\"ls1 ws0\"> </span>4.381<span class=\"ls1 ws0\"> </span>999<span class=\"ls1 ws0\"> </span>327<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">130<span class=\"_ _13\"/></span> Achats d<span class=\"_ _1\"/>e mat\u00e9ri<span class=\"_ _1\"/>el et de ser<span class=\"_ _1\"/>vices li\u00e9s -<span class=\"lsfc ws14a\">1.997</span> <span class=\"_ _be\"> </span>-2 <span class=\"_ _78\"> </span>0 <span class=\"_ _ba\"> </span>-<span class=\"lsff ws148\">1.9<span class=\"_ _13\"/>99<span class=\"_ _13\"/></span> <span class=\"_ _69\"> </span>-<span class=\"_ _13\"/><span class=\"lsfe ws14d\">1.095</span> <span class=\"_ _9a\"> </span>-<span class=\"ls110 ws16e\">772</span> <span class=\"_ _229\"> </span>-<span class=\"ls100 ws14e\">248</span> <span class=\"_ _be\"> </span><span class=\"lsff ws148\">115<span class=\"_ _13\"/></span> aux ventes<span class=\"ls1 ws0\"> </span>Marg<span class=\"_ _13\"/>e di<span class=\"_ _13\"/>recte<span class=\"ls1 ws0\"> </span>3.582<span class=\"ls1 ws0\"> </span>-2 -1 3.579<span class=\"ls1 ws0\"> </span>3.286<span class=\"ls1 ws0\"> </span>227<span class=\"ls1 ws0\"> </span>79<span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">14</span> D\u00e9penses li\u00e9es \u00e0 la <span class=\"ls10e ws165\">force de tra<span class=\"_ _13\"/>vail<span class=\"_ _13\"/><span class=\"ls1 ws0\"> <span class=\"_ _de\"> </span>-<span class=\"lsfe ws14d\">1.200</span> <span class=\"_ _9f\"> </span>0<span class=\"_ _13\"/> <span class=\"_ _f9\"> </span>9 <span class=\"_ _c0\"> </span>-<span class=\"_ _13\"/><span class=\"lsff ws148\">1.191<span class=\"_ _13\"/></span> <span class=\"_ _d4\"> </span>-<span class=\"lsfe ws14d\">1.076</span> <span class=\"_ _67\"> </span>-<span class=\"ls110 ws16e\">75</span> <span class=\"_ _7c\"> </span>-</span></span>42<span class=\"ls1 ws0\"> <span class=\"_ _3e\"> </span>3 </span>D\u00e9penses non li\u00e9es \u00e0 la force de -<span class=\"ls100 ws14e\">554</span> <span class=\"_ _7b\"> </span>-<span class=\"ls116 ws167\">80</span> <span class=\"_ _dc\"> </span><span class=\"lsff ws148\">18</span> <span class=\"_ _ca\"> </span>-<span class=\"lsff ws148\">616</span> <span class=\"_ _65\"> </span>-<span class=\"ls100 ws14e\">556<span class=\"_ _13\"/></span> <span class=\"_ _61\"> </span>-<span class=\"ls100 ws14e\">51</span> <span class=\"_ _7c\"> </span>-<span class=\"ls100 ws14e\">20</span> <span class=\"_ _d6\"> </span><span class=\"lsff ws148\">12</span> travail<span class=\"ls1 ws0\"> </span>Total des d\u00e9<span class=\"_ _1\"/>penses d'ex<span class=\"_ _1\"/>ploitation<span class=\"_ _1\"/><span class=\"ls1 ws0\"> </span>-<span class=\"lsff ws148\">1.7<span class=\"_ _13\"/>54</span> -<span class=\"ls116 ws167\">80</span> 26<span class=\"ls1 ws0\"> </span>-<span class=\"lsfe ws14d\">1.807</span> -<span class=\"lsff ws148\">1.63<span class=\"_ _13\"/>3</span> -<span class=\"lsff ws148\">126</span> -<span class=\"ls118 ws171\">63</span> 14<span class=\"ls1 ws0\"> </span>BENEFI<span class=\"_ _13\"/>CE OPERATIO<span class=\"_ _13\"/>NNEL avant 1.828<span class=\"ls1 ws0\"> </span>-<span class=\"ls116 ws167\">82</span> 26<span class=\"ls1 ws0\"> </span>1.772<span class=\"ls1 ws0\"> </span>1.654<span class=\"ls1 ws0\"> </span>102<span class=\"ls1 ws0\"> </span>17<span class=\"ls1 ws0\"> </span>0 amortis<span class=\"_ _13\"/>sements Amortissement<span class=\"_ _13\"/>s <span class=\"_ _182\"> </span>-<span class=\"lsff ws148\">1.<span class=\"_ _13\"/>183<span class=\"_ _13\"/></span> <span class=\"_ _37\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _75\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> B\u00e9n\u00e9fice op\u00e9r<span class=\"_ _13\"/>ationnel<span class=\"ws0\"> </span>645<span class=\"ls1 ws0\"> </span>Charges financi\u00e8res<span class=\"_ _13\"/> nettes<span class=\"ws0\"> <span class=\"_ _52\"> </span>-<span class=\"ls100 ws14e\">54</span> <span class=\"_ _78\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> </span>Part da<span class=\"_ _1\"/>ns la per<span class=\"_ _1\"/>te d'entr<span class=\"_ _1\"/>eprises mi<span class=\"_ _1\"/>ses -<span class=\"lsff ws148\">10</span> <span class=\"_ _9b\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _75\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> en \u00e9quivalence<span class=\"ls1 ws0\"> </span>B\u00e9n\u00e9fice av<span class=\"_ _13\"/>ant imp\u00f4t<span class=\"_ _13\"/>s<span class=\"ws0\"> </span>581<span class=\"ls1 ws0\"> </span>Charge d'imp\u00f4ts<span class=\"_ _13\"/><span class=\"ws0\"> <span class=\"_ _10b\"> </span>-<span class=\"lsff ws148\">137<span class=\"_ _13\"/></span> <span class=\"_ _cb\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _a3\"> </span> <span class=\"_ _33\"> </span> </span>B\u00e9n\u00e9fice net<span class=\"_ _13\"/><span class=\"ws0\"> </span>445<span class=\"ls1 ws0\"> </span>Attribuable aux<span class=\"ls1 ws0\"> : </span>Actionnaires de la maison <span class=\"_ _13\"/>m\u00e8re (part 443<span class=\"ls1 ws0\"> </span>du groupe)<span class=\"ls1 ws0\"> </span>Int\u00e9r\u00eats minoritai<span class=\"_ _13\"/>res<span class=\"ws0\"> <span class=\"_ _b7\"> </span>1 <span class=\"_ _106\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _106\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _3d\"> </span> </span>Concernan<span class=\"_ _1\"/>t les zon<span class=\"_ _1\"/>es g\u00e9og<span class=\"_ _1\"/>raphiques, le <span class=\"_ _1\"/>Groupe a<span class=\"_ _1\"/> r\u00e9alis\u00e9 un<span class=\"_ _1\"/> chiffre <span class=\"_ _1\"/>d\u2019affa<span class=\"_ _1\"/>ires en Belgiq<span class=\"_ _1\"/>ue de 3.<span class=\"_ _1\"/>858 millio<span class=\"_ _1\"/>ns EUR en 2<span class=\"_ _1\"/>021 et 3.<span class=\"lsd1 ws18e\">912 m<span class=\"_ _1\"/>illions EUR en </span>2022. Ces <span class=\"_ _1\"/>chiffre<span class=\"_ _1\"/>s ont \u00e9t\u00e9 ob<span class=\"_ _1\"/>tenus en p<span class=\"_ _1\"/>renant co<span class=\"_ _1\"/>mme ba<span class=\"_ _1\"/>se de me<span class=\"_ _1\"/>sure le pa<span class=\"_ _1\"/>ys dans l<span class=\"_ _1\"/>equel un <span class=\"_ _1\"/>client est \u00e9<span class=\"_ _1\"/>tabli. Le<span class=\"ls1 ws0\"> <span class=\"lscf ws18f\">chiffre d\u2019affaires r\u00e9alis\u00e9 dans le<span class=\"_ _1\"/>s </span></span>autres pays s\u2019\u00e9levait \u00e0 1.679 m<span class=\"_ _1\"/>illions EUR en 2021 e<span class=\"_ _1\"/>t \u00e0 1.942 millions EUR en 2022<span class=\"_ _1\"/>. Plus de 90% des actifs des se<span class=\"_ _1\"/>gments op\u00e9ra<span class=\"lsd2 ws0\">tionn<span class=\"_ _1\"/>els so<span class=\"_ _1\"/>nt situ<span class=\"_ _1\"/>\u00e9s </span>en Belgique. <span class=\"ls1 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-195-2": {
   "value": "Annexe 39. \u00c9v\u00e9nements post\u00e9rieurs \u00e0 la cl\u00f4ture Il n\u2019y a pas eu d\u2019\u00e9v\u00e9nements significatifs apr\u00e8s la date de cl\u00f4ture du bilan. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "fr",
    "entity": "scheme:549300CWRXC5EP004533",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}